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Preliminary Operating Budget FY13-14
Where Does The Money Come From? FY13-14 Debt "Other Risk/WC 7% 6% Insurance 1% Budgeted FY12-13 Proposed FY13-14 Use of Fund Revenue Reserves General $ 32,354,892 $ 1,914,610 Hotel/Motel $ 280,150 $ - Juvenile Case $ 82,500 $ - EDC'/2¢ Sales Tax $ 3,713,616 $ 694,304 CCPD'/40 Sales Tax $ 1,782,590 $ 110,534 Police Seized Assets Fund $ 263,970 $ - Police Drug Fund $ 1,000 $ - Public Safety Special Revenue $ 104,587 $ - Car Rental $ 12,935,000 $ 2,342,688 Glade Parks TIRZ $ 11,630 $ - Glade Parks PID $ 219,994 $ 8,370 Cable PEG Fund $ - $ - Water &Wastewater $ 19,661,720 $ 1,521,363 Service Center $ 1,117,456 $ - Drainage Utility $ 704,500 $ 278,000 Recreation Classes $ 383,250 $ 90,608 Arbor Daze $ 60,000 $ - Texas Star Golf Course (TSGC) $ 4,453,840 $ Texas Star Sports Complex (TSSC) $ 1,480,288 $ - Equip. Replacement $ 923,295 $ 215,869 Insurance $ 5,499,331 $ 50,000 Risk/WC $ 811,794 $ 175,000 G.O. Debt $ 3,489,884 $ 113,500 Star Center Debt $ 710,478 $ 180 EDC Debt $ 901,914 $ - Water & Wastewater Debt $ 401,998 $ TSSC Debt $ 164,188 $ TSGC Debt $ 683,613 $ - TOTAL $ 93,197,478 $ 7,515,026 Use of Revenue Reserves $ 33,901,762 $ 2,587,894 $ 305,120 $ 55,398 $ 87,500 $ - $ 4,100,532 $ 889,809 $ 1,969,802 $ 261,606 $ - $ 1,717,837 $ 1,000 $ - $ 148,927 $ - $ 13,462,751 $ 1,365,811 $ 113,679 $ - $ 728,679 $ - $ 60,000 $ - $ 20,820,949 $ 456,654 $ 1,173,610 $ 14,900 $ 709,500 $ 25,000 $ 442,732 $ 179,338 $ 60,000 $ - $ 3,826,012 $ $ 1,508,580 $ - $ 1,045,576 $ 416,724 $ 6,006,016 $ 100,000 $ 813,722 $ 300,910 $ 3,429,336 $ 123,451 $ 713,265 $ 650 $ 904,615 $ - $ 528,701 $ $ 163,900 $ $ 610,250 $ - $ 97,636,516 $ 8,495,982 1-17 FY13-14 Where Does The Monev Go? Debt Risk/WC 7% "Other 6% Insurance 1% 6% Golf 4% General 36% Budgeted FY12-13 Proposed FY13-14 Operating Capital Operating Capital Fund Expenses Expenses Expenses Expenses General $ 32,341,143 $ 1,914,610 $ 33,851,706 $ 2,587,894 Hotel/Motel $ 277,810 $ - $ 304,165 $ 55,398 Juvenile Case $ 80,589 $ - $ 81,780 $ - EDC'/2¢ Sales Tax $ 3,514,626 $ 694,304 $ 4,048,832 $ 889,809 CCPD X0 Sales Tax $ 1,780,291 $ 110,534 $ 1,958,433 $ 261,606 Police Seized Assets Fund $ 263,970 $ - $ 271,234 $ 1,446,603 Police Drug Fund $ 500 $ $ 1,000 $ - Public Safety Special Revenue $ 104,587 $ - $ 148,927 $ - Car Rental $ 10,367,180 $ 2,342,688 $ 11,302,081 $ 1,365,811 Glade Parks TIRZ $ 11,630 $ - $ 113,679 $ - Glade Parks PID $ 228,364 $ $ 127,565 $ Cable PEG Fund $ - $ - $ 60,000 $ - Water &Wastewater $ 19,636,105 $ 1,521,363 $ 20,752,835 $ 456,654 Service Center $ 1,117,456 $ - $ 1,173,610 $ 14,900 Drainage Utility $ 699,521 $ 278,000 $ 701,440 $ 25,000 Recreation Classes $ 370,557 S 90,608 $ 437,732 $ 179,338 Arbor Daze $ 55,000 $ - $ 55,000 $ - Texas Star Golf Course (TSGC) $ 4,451,178 $ $ 3,826,012 $ Texas Star Sports Complex (TSSC) $ 1,442,983 $ $ 1,480,613 $ Equip. Replacement $ 1,139,164 $ - $ 1,462,300 $ - Insurance $ 5,481,027 $ 50,000 $ 5,996,239 $ 100,000 Risk/WC $ 792,657 $ 175,000 $ 804,421 $ 300,910 G.O. Debt $ 3,603,384 $ - $ 3,552,787 $ - Star Center Debt $ 710,658 $ $ 713,915 $ EDC Debt $ 901,914 $ $ 904,615 $ Water & Wastewater Debt $ 401,998 $ $ 528,701 $ TSSC Debt $ 164,188 $ $ 163,900 $ TSGC Debt $ 683,612 $ - $ 610,250 $ TOTAL $ 90,622,092 $ 7,177,107 $ 95,433,772 S 7,683,923 1-18 FY13-14 r rc Miscellaneous 3% Tran: 8' General Fund Revenues Q�1- 0 11- Taxes 0% Fines & Fees V 14% Licenses/Permits 3% aes Proposed FYI Budget to General Fund Actual Budget Estimated Budget FY14 Proposed Revenues FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Property Taxes $ 9,004,314 $ 9,661,156 $ 9,661,156 $ 10,107,677 $ 446,521 5% Prior Year Property Taxes $ 48,565 $ 50,186 $ 52,963 $ 48,411 $ (1,775) (4%) Penalties & Interest $ 47,607 $ 55,000 $ 55,000 $ 55,000 $ - 0% Sales Tax $ 7,500,495 $ 7,420,232 $ 8,013,650 $ 8,181,813 $ 761,581 10% Additional Sales Tax $ 1,875,868 $ 1,855,058 $ 2,006,241 $ 2,046,366 $ 191,308 10% Mixed Drink Tax $ 54,138 $ 55,000 $ 53,730 $ 55,000 $ - 0% Electric Franchise $ 1,718,881 $ 1,650,000 $ 1,634,000 $ 1,643,000 $ (7,000) (0%) Gas Franchise $ 305,703 $ 365,000 $ 291,000 $ 276,500 $ (88,500) (24%) Telephone Franchise $ 343,861 $ 360,000 $ 336,000 $ 329,000 $ (31,000) (9%) Sanitation Service $ 183,872 $ 190,000 $ 206,000 $ 212,000 $ 22,000 12% Recycling Franchise Fee $ 14,292 $ 14,750 $ 14,386 $ 14,750 $ - 0% Cable Franchise Fee $ 618,482 $ 640,000 $ 651,196 $ 650,000 $ 10,000 2% W&WW Franchise Tax $ 929,090 $ 983,086 $ 984,086 $ 1,041,048 $ 57,962 6% Other Permits $ 21,880 $ 21,000 $ 20,000 $ 18,000 $ (3,000) (14%) Health Permits $ 78,685 $ 75,000 $ 80,000 $ 81,620 $ 6,620 9% Fire Permits $ 41,059 $ 35,000 $ 44,000 $ 46,500 $ 11,500 33% Contractor Regulatory License $ 59,300 $ 55,000 $ 61,350 $ 64,000 $ 9,000 16% Minimum Housing $ 173,874 $ 211,820 $ 211,820 $ 211,820 $ - 0% Misc. Permits and Fees $ 110,269 $ 53,350 $ 58,825 $ 51,090 $ (2,260) (4%) Building Permits $ 778,664 $ 430,000 $ 702,400 $ 610,000 $ 180,000 42% Swimming Pools/Concessions $ 16,239 $ 145,000 $ 145,000 $ 145,000 $ - 0% Auto Theft Task Force Grant $ 84,547 $ 81,000 $ 85,910 $ 86,275 $ 5,275 7% School Resource Officers $ 278,796 $ 278,780 $ 284,355 $ 290,050 $ 11,270 4% Municipal Court $ 2,829,352 $ 3,177,000 $ 3,025,335 $ 3,150,445 $ (26,555) (1%) Library Fees $ 49,133 $ 52,600 $ 53,345 $ 55,800 $ 3,200 6% Ambulance Fees $ 970,260 $ 865,000 $ 810,000 $ 805,000 $ (60,000) (7%) Alarm Revenue $ 131,200 $ 135,000 $ 131,000 $ 131,000 $ (4,000) (3%) Jail Revenue $ 422,510 $ 300,000 $ 350,000 $ 350,000 $ 50,000 17% Interest Income $ 47,169 $ 60,000 $ 60,000 $ 61,725 $ 1,725 3% Miscellaneous $ 386,665 $ 169,857 $ 116,300 $ 97,400 $ (72,457) (43%) Tower Lease $ 375,333 $ 395,265 $ 395,265 $ 400,000 $ 4,735 1% Betterment/Contributions $ 15,813 $ 20,000 $ 16,000 $ 16,000 $ (4,000) (20%) Transfers $ 2,432,724 $ 2,494,752 $ 2,555,843 $ 2,569 472 $ 74,720 3% TOTAL REVENUES $ 31,948,640 $ 32,354,892 $ 33,166,156 $ 33,901,762 $ 1,546,870 5% Use of Reserves $ - $ 1,914,610 $ 1,139,978 $ 2,587,894 $ 673,284 35% TOTAL RESOURCES $ 31,948,640 $ 34,269,502 $ 34,306,134 $ 36,489,656 $ 2,220,154 6% 1-19 General Fund Expenditures FY13-14 Public Works PACS Capital Finance 5% 6% 7% City Admin 4% 2% Admin Srvcs 6% Non -Depart 11% Police Development 33% 2% Fire 24% General Fund Actual Expenditures FY 12 City Council $ 18,878 $ City Administration $ 468,127 $ City Secretary $ 316,611 $ Communications/Marketing $ 4,167 $ Total - City Administration $ 807,783 $ Finance/Budget $ 200,583 $ Municipal Court $ 618,135 $ Accounting $ 202,726 $ Purchasing $ 79,997 $ Total - Finance $ 1,101,441 $ Emergency Management $ 20,769 $ Police Code Compliance $ 1,217,730 $ Police Administration $ 615,763 $ Police Patrol $ 4,302,155 $ Police CID $ 1,626,191 $ Police Service $ 1,731,058 $ Police Detention $ 1,397,487 $ Total -Police $ 10,911,153 $ Fire Marshal/Education $ 495,686 $ Fire Administration $ 311,936 $ EMS/Suppression $ 7,212,182 $ Total -Fire $ 8,019,804 $ Information Services $ 273,491 $ Personnel $ 326,920 $ Facility Maintenance $ 740,114 $ Library $ 612,809 $ Total - Administrative Services $ 1,953,334 $ Planning & Development $ 205,345 $ Inspection Services $ 329,153 $ Total -Development $ 534,498 $ Recreation $ 561,003 $ Parks $ 1,205,486 $ Swimming Pools $ 93,338 $ Senior Center $ 174,233 $ Recreation Admin. $ 67,327 $ Total -Parks & Comm Srvcs $ 2,101,387 $ Street Maintenance $ 861,748 $ Animal Control $ 261,347 $ City Engineer $ 29,550 $ Total - Public Works $ 1,152,645 $ Legal Services $ 171,955 $ Non -Departmental $ 3,033,859 $ Betterment $ 10,938 $ Total - Non -Depart. $ 3,216,752 $ Total Operating Expenses $ 29,798,797 $ Capital Expenses $ 568,676 $ Total Expenses $ 30,367,473 $ Proposed Budget Estimated Budget FY 13 FY 13 FY 14 38,875 $ 38,875 $ 38,875 $ 491,997 $ 491,997 $ 505,129 $ 329,865 $ 329,865 $ 342,836 $ 12,773 $ 12,773 $ 12,773 $ 873,510 $ 873,510 $ 899,613 $ 209,172 $ 209,172 $ 216,371 $ 703,891 $ 703,891 $ 685,662 $ 280,027 $ 280,027 $ 308,691 $ 83,538 $ 83,538 $ 86,261 $ 1,276,628 $ 1,276,628 $ 1,296,985 $ 30,459 $ 30,459 $ 39,855 $ 1,337,919 $ 1,337,919 $ 1,400,058 $ 649,681 $ 649,681 $ 692,580 $ 4,755,028 $ 4,755,028 $ 4,865,437 $ 1,699,032 $ 1,699,032 $ 1,740,213 $ 1,881,947 $ 1,881,947 $ 1,972,926 $ 1,459,401 $ 1,459,401 $ 1,497,756 $ 11,813,467 $ 11,813,467 $ 12,208,825 $ 523,574 $ 523,574 $ 550,865 $ 324,258 $ 324,258 $ 484,049 $ 7,249,077 $ 7,249,077 $ 7,554,724 $ 8,096,909 $ 8,096,909 $ 8,589,638 $ 317,753 $ 317,753 $ 331,637 $ 344,791 $ 344,791 $ 381,354 $ 806,877 $ 806,877 $ 865,815 $ 652,001 $ 652,001 $ 673,759 $ 2,121,422 $ 2,121,422 $ 2,252,565 $ 260,722 $ 260,722 $ 278,616 $ 320,673 $ 320,673 $ 332,125 $ 581,395 $ 581,395 $ 610,741 $ 624,380 $ 624,380 $ 621,446 $ 1,292,555 $ 1,342,555 $ 1,308,364 $ 132,500 $ 132,500 $ 132,500 $ 263,215 $ 213,215 $ 227,089 $ 73,584 $ 73,584 $ 75,735 $ 2,386,234 $ 2,386,234 $ 2,365,134 $ 1,157,843 $ 1,157,843 $ 1,291,724 $ 288,134 $ 288,134 $ 294,741 $ 108,034 $ 108,034 $ 85,008 $ 1,554,011 $ 1,554,011 $ 1,671,473 $ 105,000 $ 105,000 $ 105,000 $ 3,510,567 $ 3,647,617 $ 3,829,732 $ 22,000 $ 22,000 $ 22,000 $ 3,637,567 $ 3,774,617 $ 3,956,732 $ 32,341,143 $ 32,478,193 $ 33,851,706 $ 1,914,610 $ 1,139,978 $ 2,587,894 $ 34,255,753 $ 33,618,171 $ 36,439,600 $ FY13 Budget to FY14 Proposed $ Diff % Diff. - 0% 13,132 3% 12,971 4% - 0% 26,103 3% 7,199 3% (18,229) (3%) 28,664 10% 2,723 3% 20,357 2% 9,396 31% 62,139 5% 42,899 7% 110,409 2% 41,181 2% 90,979 5% 38,355 3% 395,358 3% 27,291 5% 159,791 49% 305,647 4% 492,729 6% 13,884 4% 36,563 11 % 58,938 7% 21,758 3% 131,143 6% 17,894 7% 11,452 4% 29,346 5% (2,934) (0%) 15,809 1% - 0% (36,126) (14%) 2,151 3% (21,100) (1%) 133,881 12% 6,607 2% (23,026) (21%) 117,462 8% - 0% 319,165 9% - 0% 319,165 9% 1,510,563 5% 673,284 35% 2,183,847 6% 1-20 TAX RATE SCENARIOS As Computed from July 2013 Certified Tax Roll Fiscal Year 2013-14 Revenue at Revenue at Revenue at Fiscal Year 2012-13 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.470000 0.459081 0.470000 0.485951 Debt Tax Rate 0.114870 0.109381 0.109381 0.109381 M & O Tax Rate 0.355130 0.349700 0.360619 0.376570 Assessed Valuation (a) $2,761,884,486 $2,858,755,649 $2,858,755,649 $2,858,755,649 Adj. Net Taxable Value Assessed (b) $2,761,884,486 $2,845,552,006 $2,845,552,006 $2,845,552,006 TIF Increment Value (c) $0 $13,203,644 $13,203,644 $13,203,644 Total Debt $4,313,042 $4,265,703 $4,265,703 $4,265,703 Debt Paid by other Sources ($1,299,834) ($1,302,602) ($1,302,602) ($1,302,602) Taxable Debt Service $3,013,208 $2,963,101 $2,963,101 $2,963,101 Debt Revenue $3,013,195 $2,948,975 $2,948,975 $2,948,975 Prior Year Debt Revenue $3,248,196 $3,013,195 $3,013,195 $3,013,195 Increase (Decrease) in Debt Revenue ($235,001) ($64,219) ($64,219) ($64,219) M&ORevenue- General Fund $9,661,156 $9,801,632 $10,107,677 $10,554,763 Prior Year M&O Revenue $9,004,314 $9,661,156 $9,661,156 $9,661,156 Increase (Decrease) in M&O Revenue $656,842 $140,476 $446,521 $893,607 FTotal Increase in Tax Revenue $421,841 $76,256 $382,302 $829,387 NOTES: (a) Assessed Valuation is the Net Taxable Value from T.A.D. plus minimum value of ARB and estimate of incomplete property. (b) Adj. Net Taxable Value Assessed = Assessed Value plus 25% of TIF increment ($17,604,858 @ 25% = $4,401,215). (c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($17,604,858 @ 75% = $13,203,644). Note: Under these circumstances each penny of tax equals approximately $280,287 ($2,845,552,006'.01'.985/100 = $280,287). M&O = Maintenance and Operations 1-21 Water & Wastewater Revenues M 3-14 Recycling Other(1) 1% 2% Sanitation 1% Water 58% Wastewater 36% Penalties Effluent Water 1% 1% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Proposed FY13 Budget to Water & Wastewater Actual Budget Estimated Budget FY14 Proposed Revenues FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Interest Income(') $ 27,087 $ 30,000 $ 27,000 $ 30,000 $ - 0% Sanitation $ 173,885 $ 175,000 $ 185,000 $ 190,000 $ 15,000 9% Water Service $ 10,936,311 $ 11,432,138 $ 11,432,138 $ 12,016,997 $ 584,859 5% Wastewater Service $ 6,269,741 $ 6,918,582 $ 6,918,582 $ 7,483,295 $ 564,713 8% Reclaimed Water Service $ 223,484 $ 215,000 $ 215,000 $ 194,657 $ (20,343) (9%) New Meters(') $ 32,599 $ 25,000 $ 25,000 $ 25,000 $ - 0% Reconnect Fees(i) $ 228,128 $ 200,000 $ 220,000 $ 220,000 $ 20,000 10% Inspection Fees(') $ 50,210 $ 50,000 $ 125,000 $ 65,000 $ 15,000 30% Miscellaneous(') $ 36,289 $ 35,000 $ 89,030 $ 35,000 $ - 0% Penalties $ 268,565 $ 275,000 $ 260,000 $ 260,000 $ (15,000) (5%) InitiationsFrransfer Fees(') $ 26,085 $ 26,000 $ 26,000 $ 26,000 $ 0% Recycling Fees $ 270,651 $ 280,000 $ 273,000 $ 275,000 $ (5,000) (2%) Use of Rate Stabilization $ 181,844 $ 99,508 $ 99,508 $ 274,107 $ 174,599 175% Rate Stabilization Rebate $ (181,844) $ (99,508) $ (99,508) $ (274,107) $ (174,599) 175% Transfers $ 305,254 $ - $ - $ - $ - 0% TOTAL REVENUES $ 18,848,289 $ 19,661,720 $ 19,795,750 $ 20,820,949 $ 1,159,229 6% Use of Reserves $ 721,784 $ 1,521,363 $ 1,245,788 $ 456,654 $ (1,064,709) (70%) TOTAL RESOURCES $ 19,570,073 $ 21,183,083 $ 21,041,538 $ 21,277,603 $ 94,520 0% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other' 1-22 Water & Wastewater Expenditures FY13-14 Non -Depart. ° Capital GIS 2% 2% Finance 2% Public Works 2% Wastewater Treatment 19% Water Distribution 4% Water Production 34% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Proposed FY13 Budget to Water & Wastewater Actual Budget Estimated Budget FY14 Proposed Expenditures FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Water Office $ 445,283 $ 488,823 $ 488,823 $ 426,802 $ 62,021 13% Total -Finance $ 445,283 $ 488,823 $ 488,823 $ 426,802 $ (62,021) (13%) City Engineer $ 252,265 $ 350,877 $ 350,877 $ 321,025 $ (29,852) (9%) Water Production $ 6,479,802 $ 6,925,852 $ 6,925,852 $ 7,248,269 $ 322,417 5% Water Distribution $ 813,379 $ 833,529 $ 833,529 $ 834,224 $ 695 0% Wastewater Treatment $ 2,628,988 $ 3,549,454 $ 3,549,454 $ 3,999,168 $ 449,714 13% Meter Readinq $ 53,704 $ 57,885 $ 57,885 $ 59,740 $ 1,855 3% Total -Public Works $ 10,228,138 $ 11,717,597 $ 11,717,597 $ 12,462,426 $ 744,829 6% Recycling $ 29,098 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS $ 451,997 $ 488,039 $ 488,039 $ 518,567 $ 30,528 6% Legal Services $ 96,468 $ 75,000 $ 75,000 $ 75,000 $ - 0% Non -Departmental $ 7,865,530 $ 6,825 346 $ 6,827,346 $ 7,228,740 $ 403,394 6% Total -Non Departmental $ 8,443,093 $ 7,429,685 $ 7,431,685 $ 7,863,607 $ 433,922 6% Total Operating Expenses $ 19,116,514 $ 19,636,105 $ 19,638,105 $ 20,752,835 $ 1,116,730 6% Capital Expenses $ 453,559 $ 1,521,363 $ 1,245,788 $ 456,654 $ 1,064 709 70% Total Expenses $ 19,570,073 $ 21,157,468 $ 20,883,893 $ 21,209,489 $ 52,021 0% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the increases and decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 1-23 WATER SERVICE RATES Current Rates: Proposed Rates: MeterCharge: Meter harge: Meter Size (inches) Monthly Charge Meter Size (inches) Monthly Charge 5/8-3/4* $ 8.45 5/8-3/4* $ 8.45 1 $ 9.88 1 $ 9.88 1 1 /2 $ 13.84 1 1 /2 $ 13.84 2 $ 22.93 2 $ 22.93 3 $ 46.64 3 $ 46.64 4 $ 82.22 4 $ 82.22 5 $ 129.65 5 $ 129.65 6 $ 184.99 6 $ 184.99 Residential volume Charge per 1,000 gallons (tgals) Residential Volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 2.48 0-2 tgals $ 2.67 3-8 tgals $ 3.41 3-8 tgals $ 3.60 9-15 tgals $ 3.98 9-15 tgals $ 4.17 16-35 tgals $ 4.51 16-35 tgals $ 4.70 Over 35 tgals $ 5.11 Over 35 tgals $ 5.30 my Single ami y esi en is RateStabilization a un ing a m ai Residential Ra e Stabilization a un : 120 per 1,000 (tgals) up to 15 tgals/monthly 250 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 12¢/tgal $ 99,508 Estimated total refund @ 25¢/tgal $ 274,107 Estimated refund volume in tgals: 829,233 Estimated refund volume in tgals: 1,096,428 Refund not applicable to irrigation meters Refund not applicable to irrigation meters Irrigation Volume harge per 1,000 gallons (tgals) Irrigation Volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 3.93 0-2 tgals $ 3-8 tgals $ 3.74 3.74 3-8 tgals $ 3.93 9-15 tgals $ 3.98 9-15 tgals $ 4.17 16-35 tgals $ 4.51 16-35 tgals $ 4.70 Over 35 tgals $ 5.11 Over 35 tgals $ 5.30 Other Volume arges per -gallons (tga-FsT Other Volume arges per 1, allons tga s Commercial & Multi -family $ 3.74 Commercial & Multi -family $ 3.93 Fire Hydrant & Gas Wells $ 9.00 Fire Hydrant & Gas Wells $ 9.19 Supplemental Irrigation $ 9.00 Supplemental Irrigation $ 9.19 Reclaimed Volume harge per 1,000 gallons (tgals) Reclaimed Volume Charge per 1,000 gallons (tgals) Non -Boosted $ 1.50 Non -Boosted $ 1.55 Boosted Tiered Rates Boosted Tiered Rates $ 3.68 0-8 tgals $ 3.58 0-8 tgals 9-15 tgals $ 3.91 9-15 tgals $ $ 3.81 4.18 16-35 tgals $ 4.28 16-35 tgals Over 35 tgals $ 4.75 Over 35 tgals $ 4.85 Construction & Gas Wells $ 7.65 Construction & Gas Wells $ 7.75 1-24 The following pages have been updated to reflect changes made to the Preliminary Operating Budget as originally presented to the City Council on August 1, 2013. L. EXECUTIVE SUMMARY CAR RENTAL FUND FY 2013 Budgeted Resources Less Use of Prior Year Reserves FY 2013 Net Operating Revenues Proposed Changes in Revenue Car Rental Taxes Interest Income Subtotal: FY 2014 Proposed Operating Revenues FY 2013 Budgeted Expenses Less Capital Expenses FY 2013 Net Operating Expenses Proposed Changes in Expenses DFW Rebate Transfer to General Fund Transfer to Debt/CIP Transfer to Equipment Replacement Subtotal: FY 2014 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2014 Proposed Capital Expenses FY 2014 Proposed Budget 1-9 Revised $ 15,277,688 $ (2,342,688) $ 540,816 $ (13,065) $ 12,709,868 $ (2,342,688) $ 360,544 $ 60,091 $ 468,261 $ 121,005 $ 359,025 $ 1,006,786 $ 12,935,000 $ 527,751 $ 13,462,751 $ 10,367,180 $ 1,009,901 $ 11,377,081 $ 1,365,811 $ 12,742,892 `-- Estimated FY12-13 and Budgeted FY13-14 General and Internal Service Funds Insurance & Risk Mgmt & Equipment General Benefits C°amps Replacement Beginning Balance, FY13 $9,311,735 $2,688,329 $1,167,779 $2,828,924 (per audit, FYE 2012) FY13 Estimated Revenues 33,166,156 5,499,331 811,794 923,295 Total Available: 42,477,891 8,187,660 1,979,573 3,752,219 FY13 Estimated Expenses (32,478,193) (5,481,027) (792,657) (1,139,164) Capital Expenses (1,139,978) 0 0 0 Total Projected Expenses: (33,618,171) (5,481,027) (792,657) (1,139,164) Estimated Ending Balance FY13 8,859,720 2,706,633 1,186,916 2,613,066 FY14 Budgeted Revenues 33,901,762 6,006,016 813,722 1,120,576 Total Available: 42,761,482 8,712,649 2,000,638 3,733,631 `FY14 Budgeted Expenses (33,851,706) (5,996,239) (804,421) (1,537,300) Capital Expenses (2,587,894) 10( 0,000) 30( 0,910) 0 Total Projected Expenses: (36,439,600) (6,096,239) (1,105,331) (1,537,300) Projected Ending Balance, FY14 6,321,882 2,616,410 896,307 2,196,331 Less: Designated Reserve (307,587) (400,000) 0 0 Adjusted Ending Balance 6,014,296 2,216,410 895,307 2,196,331 11 . Recommended Reserve Levels per Fiscal Policy: 5,664,664 2,204,698 600,000 2,196,331 Available for Supplemental: 60,066 9,777 9,301 (416,724) Available for Capital: 399,675 1,935 286,006 416,724 Total Available 449,631 11,712 295,307 0 1-10 Revised �-- Fund Balance Summary Estimated FYI 2-13 and Budgeted FY13-14 Special Revenue Funds Hotel/ Juvenile EDC 112 CCPD 114 Motel Case Fund Cent Sales Cent Sales Car Rental Tax Tax Beginning Balance, FY13 $202,930 $106,374 $1,826,851 $498,070 $2,911,521 (per audit, FYE 2012) FY13 Estimated Revenues 305,123 86,685 4,020,258 1,973,093 13,462,531 Total Available: 508,053 193,059 5,847,109 2,471,163 16,374,052 FY13 Estimated Expenses (277,810) (80,589) (3,500,994) (1,780,291) (10,682,815) Capital Expenses 0 0 37( 4,442) (110,534) (1,975,432) Total Projected Expenses: (277,810) 8( 0,589) (3,875,436) (1,890,825) (12,658,247) Estimated Ending Balance FY13 230,243 112,470 1,971,673 580,338 3,715,805 FY14 Budgeted Revenues 305,120 87,500 4,100,532 1,969,802 13,462,751 Total Available: 535,363 199,970 6,072,205 2,550,140 17,178,556 FY14 Budgeted Expenses Capital Expenses Total Projected Expenses (304,165) (81,780) (4,048,832) (1,958,433) (11,377,081) (55,398) 0 88( 9,809) 26( 1,606) (1,365,811) 35( 9.563) (81,780) (4,938,641) (2,220,039) (12,742,892) projected Ending Balance, FY14 175,800 118,190 1,133,564 330,101 4,435,664 -ess: Designated Reserve (66,646) 0 (5,163) 6( 40) 0 kdjusted Ending Balance 109,154 118,190 1,128,401 329,461 4,435,664 Recommended Reserve Levels per Fiscal Policy: 50,000 13,443 500,000 321,934 2,000,000 Available for Supplemental: 955 5,720 51,700 11,369 2,085,670 Available for Capital: 58,199 99,027 576,701 (3,842) 349,994 Total Available 59,154 104,747 628,401 7,527 2,435,664 1-11 Revised Fund Balance Summary Estimated FY12-13 and Budgeted FYI 3-14 Special Revenue Funds (continued) Public Safety Police Police Drug Special Seized Glade Parks Glade Parks Cable PEG Fund Revenue Assets PID TIRZ Fee Fund Fund Fund Beginning Balance, FY13 $152,963 $77,327 $0 $159,825 $0 $158,603 (per audit, FYE 2012) FY13 Estimated Revenues 1 000 104,587 2,763,970 126,860 7 858 61,000 Total Available: 153,963 181,914 2,763,970 286,685 7,858 219,603 FY13 Estimated Expenses (58,172) (104,587) (63,345) (232,136) (7,858) 0 Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (58,172) 10( 4,587) (63,345) 23( 2.136) (7,858) 0 Estimated Ending Balance FY13 95,791 77,327 2,700,625 54,549 0 219,603 FY14 Budgeted Revenues 1 000 148,927 0 718,012 116,442 60,000 Total Available: 96,791 226,254 2,700,625 772,561 116,442 279,603 FY14 Budgeted Expenses (1,000) (148,927) (271,234) (124,802) (116,442) (60,000) Capital Expenses 0 0 (1,446,603) 0 0 0 Total Projected Expenses: (1,000) 14( 8,927) (1,717,837) 12( 4.802) (116,442) 6( 0.000) Projected Ending Balance, FY14 95,791 77,327 982,788 647,759 0 219,603 Less: Designated Reserve 0 0 0 0 0 0 '`djusted Ending Balance 95,791 77,327 982,788 647,759 0 219,603 1 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 0 Available for Supplemental: 0 0 (271,234) 593,210 0 0 Available for Capital: 95,791 77,327 1,254,022 54,549 0 219,603 Total Available 95,791 77,327 982,788 647,759 0 219,603 1-12 Revised �.- Fund Balance Summary Estimated FY12-13 and Budgeted FYI 3-14 Debt Service Funds EDC 112 Water & Texas Star Texas Star G.O.Debt Stars Center Sports Golf Service Debt Cent Sales Wastewater Complex Course Tax Debt Debt Debt Debt ,882 $1, (per audit, FYE 2012) FY13 Estimated Revenues 4,733,417 710,228 901,914 401,998 164,188 682,374 Total Available: 5,376,119 862,110 903,908 406,819 166,553 723,838 FY13 Estimated Expenses (4,817,830) (710,658) (901,914) (401,998) (159,505) (682,701) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (4,817,830) (710,658) (901,914) (401,998) (159,505) (682,701) Estimated Ending Balance FY13 668,289 161,452 1,994 4,821 7,048 41,137 FY14 Budgeted Revenues 3,429,336 713,265 904,615 528,701 163,900 610,250 Total Available: 3,987,625 864,717 906,609 533,522 170,948 651,387 FY14 Budgeted Expenses (3,552,787) (713,915) (904,615) (528,701) (163,900) (610,250) ':apital Expenses 0 0 0 0 0 0 St..W Total Projected Expenses: (3,552,787) (713,915) (904,615) 52f 8.701) 16! 3,900) 61( 0.250) Projected Ending Balance, FY14 434,838 150,802 1,994 4,821 7,048 41,137 Less: Designated Reserve 0 51 9.410) 0 0 0 0 Adjusted Ending Balance 434,838 91,392 1,994 4,821 7,048 41,137 Recommended Reserve Levels per Fiscal Policy: 296,066 Available for Supplemental: (123,451) Available for Capital: 262,223 Total Available 138,772 L 0 0 0 0 0 (650) 0 0 0 0 92,042 1,994 4,821 7,048 41,137 91,392 1,994 4,821 7,048 41,137 1-14 Revised �,. Fund Balance Summary Estimated FY12-13 and Budgeted FY13-14 Reserve Funds EDC 112 Cent Water & Wastewater Water & Texas Star Texas Star Sales Tax Debt Debt & Wastewater Sports Golf Course Reserve Emergency Rate Stabilization Complex Reserve Reserve Reserve Reserve $911,535 $804,774 $2,061,612 $769,702 $1,616,151 (per audit, FYE 2012) FY13 Estimated Revenues 6,500 17,000 212,039 102,500 311,850 Total Available: 918,035 821,774 2,273,651 872,202 1,928,001 FY13 Estimated Expenses (6,500) 0 (116,508) 0 (100,000) Residual Equity Transfer 0 0 0 0 (120,000) Capital Expenses 0 0 0 0 15( 0.000) Total Projected Expenses: (6,500) 0 11( 6.508) 0 (370,000) Estimated Ending Balance FY13 911,635 821,774 2,157,143 872,202 1'558,001 FY14 Budgeted Revenues 6,500 0 5,000 102,500 386,200 Total Available: 918,035 821,774 2,162,143 974,702 1,944,201 FY14 Budgeted Expenses (6,500) 0 (274,107) 0 (653,000) Capital Expenses 0 0 0 0 58( 7.000) Total Projected Expenses: (6,500) 0 (274,107) 0 (1,240,000) rojected Ending Balance, FY14 911,535 821,774 1,888,036 974,702 704,201 Less: Designated Reserve (906,803) (811,090) (110,295) (162,167) 52( 7,764 Adjusted Ending Balance 4,732 10,684 1,777,741 812,535 176,431 Recommended Reserve Levels per Fiscal Policy: 0 0 0 304,236 786,167 Available for Supplemental: 0 0 (269,107) 102,500 (266,800) Available for Capital: 4,732 10,684 2,046,848 405,799 (342,930) Total Available 4,732 10,684 1,777,741 608,299 (609,730) OR 1-15 Revised City of Euless Operating Funds Consolidated Statement of Budgeted Revenues & Expenditures FY2012-2013 Annual Revised Budget, FY2012-2013 Estimated, and FY2013-2014 Proposed Annual Budget FY 2012-13 Revised Budget FY 2012-13 Estimated FY 2013-14 Proposed FY14 Proposed to FY13 Budget Increase/(Decrease) $ Diff. % Diff. OPERATING FUNDS. Operating Revenues Property Tax 12,739,537 12,747,314 13,234,765 495,228 3.89% General Sales Tax 14,779,476 16,009,874 16,296,967 1,517,491 10.27% Selective Sales Tax 13,235,000 13,799,546 13,800,816 565,816 4.28% Gross Receipts Tax 4,202,836 4,176,668 4,226,298 23,462 0.56% Penalties 359,000 344,000 344,000 (15,000) (4.18%) Licenses & Permits 643,350 931,340 848,585 205,235 31.90% Intergovernmental Revenue 693,337 3,203,822 446,283 (247,054) (35.63%) Charges For Service 27,632,980 27,711,569 27,680,930 47,950 0.17% Fines & Court Costs 3,409,494 3,259,756 3,492,957 83,463 2.45% Interest/Rent/Misc 1,612,805 1,690,082 1,387,439 (225,366) (13.97%) Insurance/Risk Contributions 5,849,925 5,849,925 6,358,538 508,613 8.69% 85,157,740 89,723,896 88,117,578 2,959,838 3.48% Transfers For Capital - - - - 0.00% Operating/Debt 8,039,738 8,119,269 9,586,034 1,546,296 19.23% 8,039,738 8,119,269 9,586,034 1,546,296 19.23% Operating Revenues 93,197,478 97,843,165 97,703,612 4,506,134 4.84% Other Sources Bond Proceeds - 1,239,046 - - 0.00% \.W Total Operating Revenues & Other Sources 93,197,478 99,082,211 97,703,612 4,506,134 4 84% Operating Expenses Salaries 26,396,940 26,293,535 27,272,500 875,560 3.32% Benefits 10,929,659 10,650,337 11,200,922 271,263 2.48% Prof/Tech/Contract Services 3,408,384 3,467,882 3,523,904 115,520 3.39% Water Purchase/Utility 12,084,697 12,074,453 12,876,545 791,848 6.55% Maintenance 1,488,573 1,480,907 1,721,321 232,748 15.64% Other Purch Svcs/Contingency 869,962 869,749 1,030,431 160,469 18.45% Insurance 5,416,589 5,418,464 5,739,169 322,580 5.96% G&A-Other 268,789 273,570 325,451 56,662 21.08% Rebates/Incentives 10,198,874 10,673,857 10,767,494 568,620 5.58% Supplies 3,214,862 3,266,955 3,123,713 (91,149) o ) (2.84% Capital Expenses 5,226,897 3,542,421 8,127,948 2,901,051 55.50% Debt 6,473,754 6,492,354 7,928,771 1,455,017 22.48% Total Operating Expenses 85,977,980 84,504,484 93,638,169 7,660,189 8.91% Transfers Operating/Debt 7,534,564 7,489,595 8,321,526 786,962 10.44% Capital 4,296,655 4,286,655 1,308,000 (2,978,655) (69.49%) 11,821,219 11,776,250 9,629,526 (2,191,693) (18.54%) Operating Expenses 97,799,199 96,280,734 103,267,695 5,468,496 5 59% Other Uses Payment For Refunded Bonds - 1,190,252 - - 0.00% Total Operating Expenses & Other Uses 97,799,199 97,470,986 103,267,695 5,468,496 5.59% Operating Exeess!(Shortage) (4,601,721) 1,611,225 (5,564,083) 1-16 Revised Where Does The Money Come From? FY13-14 G 4 W&WW 21% Debt ""Other Risk/WC 6% 7% Ineuranr.P 1% Car Rental CCPD EDC General 35% Budgeted FY12-13 Proposed FY13-14 Use of Use of Fund Revenue Reserves Revenue Reserves General $ 32,354,892 $ 1,914,610 Hotel/Motel $ 280,150 $ - Juvenile Case $ 82,500 $ - EDC'/20 Sales Tax $ 3,713,616 $ 694,304 CCPD %0 Sales Tax $ 1,782,590 $ 110,534 Police Seized Assets Fund $ 263,970 $ - Police Drug Fund $ 1,000 $ Public Safety Special Revenue $ 104,587 $ - Car Rental $ 12,935,000 $ 2,342,688 Glade Parks TIRZ $ 11,630 $ - Glade Parks PID $ 219,994 $ 8,370 Cable PEG Fund $ - $ - Water &Wastewater $ 19,661,720 $ 1,521,363 Service Center $ 1,117,456 $ - Drainage Utility $ 704,500 $ 278,000 Recreation Classes $ 383,250 $ 90,608 Arbor Daze $ 60,000 $ - Texas Star Golf Course (TSGC) $ 4,453,840 $ Texas Star Sports Complex (TSSC) $ 1,480,288 $ - Equip. Replacement $ 923,295 $ 215,869 Insurance $ 5,499,331 $ 50,000 Risk/WC $ 811,794 $ 175,000 G.O. Debt $ 3,489,884 $ 113,500 Star Center Debt $ 710,478 $ 180 EDC Debt $ 901,914 $ - Water & Wastewater Debt $ 401,998 $ - TSSC Debt $ 164,188 $ - TSGC Debt $ 683,613 $ - TOTAL $ 93,197,478 $ 7,515,026 $ 33,901,762 $ 2,587,894 $ 305,120 $ 55,398 $ 87,500 $ - $ 4,100,532 $ 889,809 $ 1,969,802 $ 261,606 $ - $ 1,717,837 $ 1,000 $ - $ 148,927 $ - $ 13,462,751 $ 1,365,811 $ 116,442 $ - $ 718,012 $ $ 60,000 $ - $ 20,820,949 $ 456,654 $ 1,173,610 $ 14,900 $ 709,500 $ 25,000 $ 442,732 $ 179,338 $ 60,000 $ - $ 3,826,012 $ - $ 1,508,580 $ - $ 1,120,576 $ 416,724 $ 6,006,016 $ 100,000 $ 813,722 $ 300,910 $ 3,429,336 $ 123,451 $ 713,265 $ 650 $ 904,615 $ - $ 528,701 $ $ 163,900 $ - $ 610,250 $ - $ 97,703,612 $ 8,495,982 1-17 Revised Where Does The Money Go? FY13-14 Debt RiskMC 7% ** Other ,o Budgeted FY12-13 Proposed FY13-14 Operating Capital Fund Expenses Expenses General $ 32,341,143 $ 1,914,610 Hotel/Motel $ 277,810 $ - Juvenile Case $ 80,589 $ - EDC'/20 Sales Tax $ 3,514,626 $ 694,304 CCPD%0 Sales Tax $ 1,780,291 $ 110,534 Police Seized Assets Fund $ 263,970 $ - Police Drug Fund $ 500 $ - Public Safety Special Revenue $ 104,587 $ - Car Rental $ 10,367,180 $ 2,342,688 Glade Parks TIRZ $ 11,630 $ - Glade Parks PID $ 228,364 $ - Cable PEG Fund $ - $ - Water & Wastewater $ 19,636,105 $ 1,521,363 Service Center $ 1,117,456 $ - Drainage Utility $ 699,521 $ 278,000 Recreation Classes $ 370,557 $ 90,608 Arbor Daze $ 55,000 $ - Texas Star Golf Course (TSGC) $ 4,451,178 $ Texas Star Sports Complex (TSSC) $ 1,442,983 $ - Equip. Replacement $ 1,139,164 $ - Insurance $ 5,481,027 $ 50,000 Risk/WC $ 792,657 $ 175,000 G.O. Debt $ 3,603,384 $ - Star Center Debt $ 710,658 $ - EDC Debt $ 901,914 $ - Water & Wastewater Debt $ 401,998 $ TSSC Debt $ 164,188 $ - TSGC Debt $ 683,612 $ - TOTAL $ 90,622,092 $ 7,177,107 Operating Capital Expenses Expenses $ 33,851,706 $ 2,587,894 $ 304,165 $ 55,398 $ 81,780 $ - $ 4,048,832 $ 889,809 $ 1,958,433 $ 261,606 $ 271,234 $ 1,446,603 $ 1,000 $ - $ 148,927 $ - $ 11,377,081 $ 1,365,811 $ 116,442 $ - $ 124,802 $ - $ 60,000 $ - $ 20,752,835 $ 456,654 $ 1,173,610 $ 14,900 $ 701,440 $ 25,000 $ 437,732 $ 179,338 $ 55,000 $ - $ 3,826,012 $ - $ 1,480,613 $ - $ 1,537,300 $ - $ 5,996,239 $ 100,000 $ 804,421 $ 300,910 $ 3,552,787 $ - $ 713,915 $ - $ 904,615 $ $ 528,701 $ - $ 163,900 $ - $ 610,250 $ - $ 95,583,772 $ 7,683,923 1-18 Revised O.. I%ft.W Special Revenue Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Special Revenue Funds Actual FY 12 Budget FY 13 Estimated FY 13 Proposed Budget FY 14 FY13 Budget to FY14 Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 293,105 $ 280,150 $ 305,123 $ 305,120 $ 24,970 9% Operating Expenses $ 257,718 $ 277,810 $ 277,810 $ 304,165 $ 26,355 9% Use of Reserves $ - $ - $ - $ 55,398 $ 55,398 0% Capital Expenses $ 8,585 $ - $ - $ 55,398 $ 55,398 0% Juvenile Case: Revenues $ 77,645 $ 82,500 $ 86,685 $ 87,500 $ 5,000 6% Operating Expenses $ 57,995 $ 80,589 $ 80,589 $ 81,780 $ 1,191 1% EDC'/z¢ Sales Tax: Revenues $ 3,759,124 $ 3,713,616 $ 4,020,258 $ 4,100,532 $ 386,916 10% Operating Expenses $ 3,053,711 $ 3,514,626 $ 3,500,994 $ 4,048,832 $ 534,206 15% Use of Reserves $ - $ 694,304 $ 374,442 $ 889,809 $ 195,505 28% Capital Expenses $ 202,720 $ 694,304 $ 374,442 $ 889,809 $ 195,505 28% CCPD'/40 Sales Tax: Revenues $ 1,827,268 $ 1,782,590 $ 1,973,093 $ 1,969,802 $ 187,212 11% Operating Expenses $ 1,595,603 $ 1,780,291 $ 1,780,291 $ 1,958,433 $ 178,142 10% Use of Reserves $ - $ 110,534 $ 110,534 $ 261,606 $ 151,072 137% Capital Expenses $ 151,542 $ 110,534 $ 110,534 $ 261,606 $ 151,072 137% Police Seized Assets Fund: Revenues $ - $ 263,970 $ 2,763,970 $ - $ (263,970) (100%) Operating Expenses $ - $ 263,970 $ 63,345 $ 1,717,837 $ 1,453,867 551% Use of Reserves $ - $ - $ - $ 1,717,837 $ 1,717,837 0% Capital Expenses $ - $ - $ - $ 1,446,603 $ 1,446,603 0% Police Drug Fund Revenues $ 28,293 $ 1,000 $ 1,000 $ 1,000 $ - 0% Operating Expenses $ 39,896 $ 500 $ 58,172 $ 1,000 $ 500 100% Use of Reserves $ 111,657 $ - $ 57,172 $ - $ - 0% Capital Expenses $ 100,054 $ - $ - $ - $ - 0% Public Safety Special Revenue Revenues $ 158,126 $ 104,587 $ 104,587 $ 148,927 $ 44,340 42% Operating Expenses $ 144,547 $ 104,587 $ 104,587 $ 148,927 $ 44,340 42% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ 11,878 $ - $ - $ - $ - 0% Car Rental Tax: Revenues $ 12,962,260 $ 12,935,000 $ 13,462,531 $ 13,462,751 $ 527,751 4% Operating Expenses $ 10,148,941 $ 10,367,180 $ 10,682,815 $ 11,377,081 $ 1,009,901 10% Use of Reserves $ 2,670,410 $ 2,342,688 $ 1,975,432 $ 1,365,811 $ (976,877) (42%) Capital Expenses $ 5,483,729 $ 2,342,688 $ 1,975,432 $ 1,365,811 $ (976,877) (42%) Glade Parks TIRZ Revenues $ 54,683 $ 11,630 $ 7,858 $ 116,442 $ 104,812 901% Operating Expenses $ 93,468 $ 11,630 $ 7,858 $ 116,442 $ 104,812 901% Glade Parks PID Revenues $ 2,979 $ 219,994 $ 112,736 $ 718,012 $ 498,018 226% Operating Expenses $ 2,979 $ 228,364 $ 232,136 $ 124,802 $ (103,562) (45%) Use of Reserves $ - $ 8,370 $ 119,400 $ - $ (8,370) (100%) Cable PEG Fund: Revenues $ 161,955 $ - $ 61,000 $ 60,000 $ 60,000 0% Operating Expenses $ 3,352 $ - $ - $ 60,000 $ 60,000 0% 4-2 Revised Internal Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. Internal Service Funds Actual FY 12 Budget FY 13 Estimated FY 13 Proposed Budget FY 14 FY13 Budget to FY14 Proposed $ Diff % Diff. Equipment Replacement: Revenue $ 742,935 $ 923,295 $ 923,295 $ 1,120,576 $ 197,281 21% Operating Expenses $ 828,971 $ 1,139,164 $ 1,139,164 $ 1,537,300 $ 398,136 35% Use of Excess Reserves $ 86,036 $ 215,869 $ 215,869 $ 416,724 $ 200,855 0% Insurance: Revenue $ 4,907,318 $ 5,499,331 $ 5,499,331 $ 6,006,016 $ 506,685 9% Operating Expenses $ 5,096,935 $ 5,481,027 $ 5,481,027 $ 5,996,239 $ 515,212 9% Use of Reserves $ 189,617 $ 50,000 $ - $ 100,000 $ 50,000 100% Capital Expenses $ - $ 50,000 $ - $ 100,000 $ 50,000 100% Risk/WC Management: Revenue $ 800,852 $ 811,794 $ 811,794 $ 813,722 $ 1,928 0% Operating Expenses $ 642,058 $ 792,657 $ 792,657 $ 804,421 $ 11,764 1% Use of Reserves $ - $ 175,000 $ - $ 300,910 $ 125,910 72% Capital Expenses $ - $ 175,000 $ - $ 300,910 $ 125,910 72% Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are �..r dedicated to replacement of existing equipment and motor vehicles. The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. The Risk Management Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 4-7 Revised ', MEMO TO: Gary McKamie, City Manager FROM: Kyle McAdams, Fleet and Facility Administrator DATE: August 2, 2013 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2012 $2,828,924 REVENUE: (1) Depreciation @ 55% $866,630 (2) Transfer from Car Rental Tax Fund $28,665 (3) Salvage Sales (estimated) $25,000 (4) Interest $3,000 Total Revenues: $923,295 TOTAL FUNDS AVAILABLE $3,752,219 �.• EXPENSES: (1) Replacement Vehicles $1,127,164 (2) Alternative Fuel Conversion $12,000 Total Expenses: $1,139,164 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2013 $2,613,055 ESTIMATED REVENUE (1) Depreciation @ 55% $942,906 (2) Transfer from Car Rental Tax Fund $149,670 (3) Salvage Sales (estimated) $25,000 (4) Interest $3,000 Total Revenues: $1,120,576 ESTIMATED TOTAL FUNDS AVAILABLE: $3,733,631 ESTIMATED EXPENSES: Replacement Vehicles $1,537,300 Total Expenses: $1,537,300 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2014 $2,196,331 5-7 Revised CITY OF EULESS: PROPOSED EQUIPMENT REPLACEMENTS FY2014 -- CURRENT -- UNIT # YEAR VEHICLE TYPE DEPT. 308 1992 PARIS EQUIPMENT TRAILER PARKS 697 2002 FORD 3/4T PICKUP (BI-FUEL) PARKS 326 1993 CHEVY C70 SINGLE DUMP PUBLIC WORKS 618 1999 CASE LOADER / BACKHOE PUBLIC WORKS 711 2003 FORD 3/4T PICKUP PUBLIC WORKS 722 2004 FORD 3/4T PICKUP PUBLIC WORKS 758 2006 FORD 3/4T PICKUP PUBLIC WORKS 621 1999 CHEVY 3/4T PICKUP RECREATION 714 2002 110+ LADDER / PUMPER TRUCK FIRE SUPPRESSION 797X 2000-07 FORD 1T / FRASER MICU FIRE - EMS **** 2008 POLICE PATROL UNIT POLICE *"*" 2008 POLICE PATROL UNIT POLICE *"*" 2008 POLICE PATROL UNIT POLICE 2009 POLICE PATROL UNIT POLICE 2009 POLICE PATROL UNIT POLICE PATROL VEHICLE EQUIPMENT POLICE PATROL VEHICLE EQUIPMENT POLICE PATROL VEHICLE EQUIPMENT POLICE PATROL VEHICLE EQUIPMENT POLICE PATROL VEHICLE EQUIPMENT POLICE "*** 0000 NEW UNIT TX STAR 0000 NEW EQUIPMENT TX STAR 162 2001 RYAN CUTTER JR. SOD CUTTER TX STAR 173 2002 TORO TOP DRESSER TX STAR 825 2007 TORO GREENMASTER 3150 TX STAR $26 2007 TORO GREENMASTER 3150 TX STAR 827 2007 TORO REELMASTER 5410 TX STAR 828 2007 TORO REELMASTER 5410 TX STAR 829 2007 TORO GRN. MASTER ROTARY MOWER TX STAR 896 2010 EZ-GO SHUTTLE CART TX STAR 20000251 1998 KAWASAKI MULE TX STAR #1 - #80 **** CART PACKAGE TX STAR VEHICLE/EQUIPMENT NOTES 11 li COST S =E EXTENDED FY2013 TO FY2014 $ 28,500 LIFE EXTENDED FY2013 TO FY2014 $ 78,000 $ 118,000 $ 31,500 $ 29,000 LIFE EXTENDED FY2013 TO FY2014 $ 29,500 LIFE EXTENDED FY2013 TO FY2014 $ 24,500 78+ QUINT / PUMPER - INITIAL PAYMENT $ 450,000 REMOUNT MICU TO NEW CHASSIS $ 99,000 POLICE PATROL UNIT $ 33,000 POLICE PATROL UNIT $ 33,000 POLICE PATROL UNIT $ 33,000 POLICE PATROL UNIT $ 33,000 POLICE PATROL UNIT $ 33,000 REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 RIDING GREENS ROLLER $ 14,700 CUSTOM GREENS EQUIPMENT $ 30,000 $ 5,000 $ 9,500 $ 41,000 $ 41,000 LIFE EXTENDED FY2013 TO FY2014 $ 61,000 LIFE EXTENDED FY2013 TO FY2014 $ 61,000 $ 32,000 $ 7,100 $ 11,000 $ 124,000 11 TOTAL CITY FLEET REQUESTS: $ 1,537,300 5-9 Revised On Half Cent Sales Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 1,971,673 1,133,564 980,063 1,261,590 1,538,225 REVENUES Sales taxes 4,092,732 4,214,010 4,380,430 4,541,843 4,698,098 Interest Income 1,300 1,625 2,031 2,539 3,174 Transfer from EDC Reserve 6,500 6,500 3,500 3,500 3,500 Total Revenues 4,100,532 4,222,135 4,385,961 4,547,882 4,704,772 EXPENDITURES Parks (1,560,137) (1,591,340) (1,723,167) (1,862,630) (2,009,882) Library (1,040,124) (1,060,926) (1,132,145) (1,297,788) (1,373,744) Economic Development (305,103) (322,785) (332,569) (342,449) (352,423) Debt Service (904,615) (907,103) (524,995) (401,368) (387,528) Non -Departmental - Operating (238,853) (317,552) (291,558) (267,012) (246,704) Operating Expenditures (4,048,832) (4,199,706) (4,004,434) (4,171,248) (4,370,282) Capital Expenditures 889,809 - - - _ Total Expenditures 4,938,641 4,199,706 4,004,434 4,171,248 4,370,282 Designated Reserves (5,163) Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 51,700 22,428 381,528 376,634 334,490 Proposed Supplemental - - - _ Remaining Supplemental 51,700 22,428 381,528 376,634 334,490 Additional Available for Capital 576,701 633,564 480,063 761,590 1,038,225 Total Available for Capital 628,401 655,992 861,590 1,138,225 1,372,714 Proposed Capital: Transfer to EDC Debt Service (75,930) Misc Park Improvements (75,000) (75,000) (75,000) (75,000) Hardware Software Replacement (15,000) (15,000) (15,000) (15,000) E-books (10,000) (10,000) (10,000) (10,000) Trailwood Park Improvements 220,500 Proposed Capital 175,930 100,000 100,000 320,500 Remaining Funds Available 628,401 480,063 761,590 1,038,225 1,052,214 ENDING FUND BALANCE 1,133,564 980,063 1,261,590 1,538,225 1,552,214 Staffing Variable: Full-time positions 21.25 21.25 22.25 24.25 25.25 Part-time positions 17.00 21.00 23.00 25.00 27.00 10-10 Revised Half Cent Sales Tax Debt Service and Debt Reserve Funds Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 913,529 913,529 913,529 522,636 399,009 REVENUES Transfer from EDC Operations 904,615 983,033 524,995 401,368 387,528 Interest Income 6,500 6,500 3,500 3,500 3,500 Total Revenues 911,115 989,533 528,495 404,868 391,028 EXPENSES Principal (875,000) (890,000) (372,600) (252,600) (242,600) Interest (29,315) (92,733) (152,095) (148,468) (144,628) Bank Char es 300 300 300 300 300 Total Expenses 904,615 (983,033) (524,995 401,368 387,528 Transfer to EDC Operations (6,500) (6,500) (3,500) (3,500) (3,500) Transfer to Excess Reserves to Capital 390,893 123,627 13,840 Total Transfers 6,500 6,500 394,393 127,127 17,340 Recommended Reserves per Policy * (906,803) (906,803) (524,695) (401,068) (387,228) ENDING FUND BALANCE 913,529 913,529 522,636 399,009 385,169 Debt Issuance Variable: Beginning debt outstanding 2,050,000 1,175,000 4,437,000 4,272,000 4,227,000 Principal retired (875,000) (890,000) (165,000) (45,000) (35,000) Principal Issued (proposed) - 4,152,000 - - Ending debt outstanding 1,175,000 4,437,000 4,272,000 4,227,000 4,192,000 *Recommended reserve level equal to the maximum annual debt outstanding 10-11 Revised Short-Term Motor Vehicle Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 3,715,805 4,435,664 5,273,914 5,432,923 7,033,591 REVENUES Motor Vehicle Tax 13,440,816 13,575,224 13,710,976 13,848,086 13,986,567 Interest Income 21,935 27,419 34,273 42,842 53,552 Total Revenues 13,462,751 13,602,643 13,745,250 13,890,928 14,040,119 EXPENDITURES DFW Rebate (8,960,544) (9,050,149) (9,140,651) (9,232,057) (9,324,378) Transfer to Equipment Replacement (149,670) (671,817) (191,437) (371,376) (133,500) Transfer to Debt Service (698,443) (198,443) (200,911) (198,151) Transfer to General Fund (1,493,424) (1,508,358) (1,523,442) (1,538,676) (1,554,063) Transfer to Golf CIP (75,000) - - - - Operating Expenditures (11,377,081) (11,428,768) (11,056,441) (11,340,261) (11,011,941) Capital Expenses 1,365,811 - - - - Total Expenditures 12,742,892 11,428,768 11,056,441 11,340,261 11,011,941 Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,085,670 2,173,875 2,688,809 2,550,667 3,028,178 Additional Available for Capital 349,994 2,435,664 3,273,914 3,432,923 5,033,591 Total Available for Capital 2,435,664 4,609,539 5,962,723 5,983,591 8,061,769 Proposed Capital: Glade Parks Trail Connector (287,625) - - - Development / Engineering Bldg - (1,579,800) - Radio Lease Payment (98,000) - - - Computer Hardware/Software (350,000) (350,000) (350,000) (350,000) Street Overlay (300,000) (300,000) (300,000) (300,000) Transfer to Street CIP (300,000) (300,000) (300,000) (984,000) Transfer to Car Rental CIP - - - - Proposed Capital 1,335,625 2,529,800) 950,000 1,634,000 Remaining Funds Available 2,435,664 3,273,914 3,432,923 5,033,591 6,427,769 ENDING FUND BALANCE 4,435,664 5,273,914 5,432,923 7,033,591 8,427,769 10-13 Revised ONA Equipment Replacement Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 2,613,055 2,196,331 2,468,145 2,768,150 2,325,894 REVENUES General Fund Depreciation 632,833 639,161 645,553 652,008 658,529 TSSC Depreciation 2,975 3,005 3,035 3,065 3,096 Water/Wastewater Depreciation 66,712 67,379 68,053 68,733 69,421 Drainage Depreciation 2,234 2,256 2,279 2,302 2,325 Fleet Services Depreciation 4,437 4,481 4,526 4,571 4,617 EDC Parks Depreciation 7,626 7,702 7,779 7,857 7,936 Texas Star Depreciation 226,089 254,530 259,621 264,813 270,109 Car Rental Transfer 149,670 671,817 191,437 371,376 133,500 Sale of Assets 25,000 25,000 25,000 25,000 25,000 Interest Income 3,000 3,750 3,750 5,000 7,500 Total Revenues 1,120,576 1,679,082 1,211,033 1,404,726 1,182,032 EXPENSES Equipment Replacements (1,537,300) (1,407,268) (911,028) (1,846,982) (925,297) Total Expenses (1,537,300) (1,407,268) (911,028) (1,846,982) (925,297) Available for Capital 2,196,331 2,468,145 2,768,150 2,325,894 2,582,629 Proposed Capital - - - - ENDING FUND BALANCE 2,196,331 2,468,145 2,768,150 2,325,894 2,582,629 Depreciation Rate 55% 55% 55% 55% 55% 10-22 Revised ITITN" J EjE I I ti( A I. YEAR .A I 0 1- 0 1 4 MARY LIB SALEH, MAYOR Tim Stinneford, Council Member — Place One Leon Hogg, Council Member — Place Two, Mayor Pro Tem Linda Martin, Council Member — Place Three Linda Eilenfeldt, Council Member — Place Four Glenn Porterfield, Council Member — Place Five Perry Bynum, Council Member — Place Six Gary McKamie, City Manager Loretta. Getchell, Deputy City Manager Chris Barker, Assistant City Manager M, PRELIMINARY OPERATING BUDGET FY2014 Proposed Operating Budgets 1 General Fund Revenue and Z Expenditures Water and Wastewater, Revenue 3 and Expenditures Other Funds, Revenue and 4 Expenditures Capital, Infrastructure Plans and Fleet Debt 6 Personnel and Insurance 7 Comparison and Historical 8 Water Utilities Status and Analysis 9 Multi -Year Financial Plan 10 0 Copyright 1-11 11.�1 Letter Executive Summary, General Fund Executive Summary, Water & Wastewater Fund Executive Summary, Car Rental Fund Fund Balance Summary, General and Internal Service Funds Fund Balance Summary, Special Revenue Funds Fund Balance Summary, Enterprise Funds Find Balance Summary, Debt Service Funds �. Fund Balance Summary, Reserve Funds Consolidated Budgetary Statement Where Does The Money Come From? Where Does The Money Go? General Fund Revenues General Fund Expenditures Tam Rate Scenarios Water & Wastewater Revenues Water & Wastewater Expenditures Water Service Rates Wastewater Service Rates T H E .;;C I T Y O F S S July 26, 2013 Honorable Mayor Mary Lib Saleh Honorable City Councilmembers: Tim Stinneford, Place One Leon Hogg, Place Two, Mayor Pro Tern Linda Martin, Place Three Linda Eilenfeldt, Place Four Glenn Porterfield, Place Five Perry Bynum, Place Six INTRODUCTION As required by the City of Euless' Home Rule Charter, the operating budget for the fiscal year beginning October 1, 2013 and ending September 30, 2014 is submitted for your review. Although this document contains a large volume of data, the majority of the budget discussion will focus on the Summary Section (Section 1) and the Capital Section (Section 5). We encourage you to carefully review the Capital Section, which details the recommended programs for FY2013-14. We would like to extend our thanks to all of the department directors and managers along with the finance staff for their outstanding performance in preparing the budget document. BUDGET HIGHLIGHTS As we prepared this budget, the primary concerns were continuing all existing services for our citizens, maintaining appropriate staffing levels, and preserving reserve levels in accordance with the City's fiscal policies. Requests for capital items were evaluated and recommendations are based upon need and available funds. These items have been included in the FY2013-14 proposed budget as presented. Highlights of the proposed budget are detailed below: ♦ The property tax rate for the upcoming fiscal year is proposed to remain flat at 47.000 per $100 of assessed valuation. ♦ There are no cuts in programs or services for citizens. ♦ Baseline budget includes a proposed salary plan of 3.5%. 1-1 ♦ The potable water volumetric rate is proposed to increase 190 per thousand gallons on all tiers. This proposed increase is primarily related to the increase in water rates from Trinity River Authority. ♦ An increase of 360 per thousand gallons is proposed on the wastewater rates, which is also primarily related to increased costs from Trinity River Authority for wastewater treatment. ♦ The water and wastewater operating fund includes a transfer to CIP which continues efforts to cash flow an appropriate level of system infrastructure improvements. ♦ One recommended supplemental program for regional SWAT team training is included in the Crime Control and Prevention District Fund. Three Police Officers are also continued for FY2013-14 in the Public Safety Special Revenue Fund, but are subject to resource availability. ♦ Recommended capital items are detailed by fund in Section 5 of this book and have been included in the proposed budget. GENERAL FUND REVENUES The General Fund revenues are proposed at $33,901,762 which represents an increase of 5% from the previous year's original budget. Most of the major revenue categories are expected to increase in the upcoming fiscal year. Some of the revenues decreasing slightly include ambulance fees and electric, gas, telecommunication and cable franchise fees. Miscellaneous revenues also decreased due to rental income decreases. Additional property taxes will be realized from new construction and increased valuations. Sales tax revenues are projected to increase 2% over estimated current year collections. Current year estimated collections exceed the original budget expectations by over 8%. Additional revenue is also expected from building permits compared to FY2012-13 original budget. Property Taxes Property valuations as of July 25th, including minimum value of property under protest and incomplete properties, provided to the City by Tarrant Appraisal District totaled $2,858,755,649 for FY2013-14. This represents an increase of $96,871,163 or 3.5% from the 2012 tax roll of $2,761,884,486. The tax rate proposed for FY2013-14 is 47.000 per $100 of assessed valuation, which includes 36.06190 for maintenance and operations and 10.93810 for debt service. Sales Taxes FY2012-13 sales tax collections are projected to end the fiscal year up approximately 8% from the original budget. Based upon this information, sales tax projections for FY2013-14 were calculated using the estimated collections through the end of this fiscal year plus a 2% growth factor. EXPENSES General Fund operating expenses are proposed at $33,851,706 which represents an increase of 5% excluding capital programs. This increase is primarily attributed to rebates associated with increased revenues, employees' pay plan and associated benefits, and training and testing for public safety departments. The baseline budget has also increased due to rising costs in maintenance, supplies, fees and utilities, as well as increased transfers for equipment replacement. 1-2 Recommended capital programs include funding for the City's computer and public safety radio replacement programs, fire suppression and EMS equipment, street overlay funding, a street zipper, HVAC units and security cameras for City buildings, and continuation of the local Selective Traffic Enforcement Program ("STEP"). In addition, the FY2013-14 budget includes recommended funding for continued technological advancements in the City's municipal court operations. In accordance with the City's fiscal policy, all current expenses will be paid from current revenues. Per this policy, the budgeted General Fund reserve is equal to 60 days working capital which represents 16.4% of budgeted General Fund expenses. The fund balance summary verifies that the City has complied with this policy. Excess reserves have only been used to fund proposed capital needs. A detail of the recommended capital purchases can be found in Section 5. WATER AND WASTEWATER FUND The FY2013-14 budget includes proposed operating revenues of $20,820,949, which is an increase of 6% over FY2012-13 budgeted revenues. The water and wastewater revenue projection is based on historical consumption averages plus a very modest growth along with proposed increases in both water and wastewater rates. Total revenue projections are reduced by a proposed rebate to single family residential customers of 250 per thousand gallons of water used up to a maximum of 15,000 gallons per month. The City's rate stabilization fund will provide the resources to cover the cost of the proposed rebate for FY2013-14. Proposed water and wastewater baseline expenses are $20,752,835, which is an increase of 6% over the prior year's appropriations. The majority of this increase is directly related to the costs of water purchases and wastewater treatment by Trinity River Authority. Additional funds have been allocated to fund the employees' pay plan and associated benefits. Other baseline expenses have increased due primarily to an increase in transfers for equipment replacement and service center operations. Recommended capital programs include funding for the City's computer replacement program, SCADA system replacement, surveillance equipment for City facilities, and a digital Gator Cam. The proposed budget meets the criteria set forth in the City's fiscal policies with reserves calculated at 75 days of working capital. Water and Wastewater Reserve Requirements Water and wastewater revenue bond covenants require the City to maintain sufficient reserves equal to the average annual debt service requirements. This debt reserve is in addition to the working capital reserve required by the City's fiscal policies and is maintained in a separate fund. For the FY2013-14 budget year, the required debt reserve of $290,990 is fully funded. EQUIPMENT REPLACEMENT FUND The City maintains an equipment replacement program to accumulate funds for the replacement of existing vehicles and equipment. In an effort to continue the City's commitment toward fuel conservation, the proposed replacement schedule includes recommendations for alternative fuel and fuel efficient vehicles whenever feasible. Funding is provided annually by user departments with the FY2013-14 funding based on a depreciation rate of 55%. 1-3 SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of Euless. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including the promotion of tourism, programs which enhance the arts, historical restoration programs, and convention facilities. The Hotel/Motel tax receipts are projected to remain flat in FY2013-14 based on current year actual collections. Half -Cent Sales Tax Fund — Economic Development Corporation (EDC) Euless citizens approved an additional '/20 sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY2013-14 were calculated using the estimated collections through the end of this fiscal year plus a 2% growth factor. Expenses in this fund include an increase to fund the employees' pay plan and associated benefits, personnel costs related to the proposed shifting of two and one half positions from the General Fund to EDC Parks based on funding and job function, as well as additional part-time funding for the indoor portion of the aquatic's center. Recommended capital programs, as detailed in Tab 5, include upgrades in the City's park system, planning consultants, and various library enhancements. The recommended budget for FY2013-14 maintains the recommended reserve level of $500,000. Car Rental Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the City limits. In the spring of 2000, the Dallas -Fort Worth International (DFW) airport opened a consolidated car rental facility within Euless City limits. These funds are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the parties in FY1997-98. Annual transfers for FY2013-14 include transfers to the General Fund, Glade Park Public Improvement District (PID), and General Obligation Debt Service Fund. Recommended capital items include transfers to the Car Rental and Street CIP Funds, funding for county overlay projects, relocation services, and special legal funds. Staff has maintained the $2,000,000 reserve level approved by the City Council CAPITAL IMPROVEMENT FUNDS A separate Capital Improvements Program ("CIP") has been updated and will be distributed under separate cover. This comprehensive document provides a summary of all funded projects detailing project scope, justification, funding sources, future maintenance and operating costs, and expenses to -date. Unfunded projects are categorized as Priority A, B, or C. Priority A items are recommended in the upcoming budget year and funding sources have been identified. Priority B items should be presented for funding consideration within a two to five year window. Priority C items have been identified, but will be introduced for funding consideration at some time beyond the five year window. We believe the priority assignments will assist the Council in tracking the status of a capital project and assessing the current planning horizon. Projects identified as Priority B have been considered in preparing the multi -year financial plan. 1-4 The FY2013-14 recommended Priority A projects address the City's goal of maintaining infrastructure by allocating funds to continue the annual street maintenance program, ADA sidewalk and facility improvements, the Glade Parks Trail Connection Design, water line replacement, and a wastewater line replacement. As you review the Unfunded Section of the CIP Document, you will note that all Priority A projects can be accomplished without the need for additional debt issuance except for the water meter change -out project. This project is expected to replace meters that are close to end -of - life, reduce the time in detecting customer or system leaks saving both water resources and money, and install low/no lead brass meters to meet EPA requirements. The proposed financing sources to fund this project incorporate the use of any available operating cash on hand and remaining funds from other CIP projects with the balance financed with debt. Debt issued for this project will be repaid by the utility system. LONG-TERM DEBT The City has existing long-term debt issued for the acquisition and construction of major capital facilities, infrastructure, and equipment. As discussed in the FY2012-13 budget process, the City issued $1.585 million (including issuance costs) in water and wastewater revenue debt for the first phase of the reclaimed water line extension. The FY2011-12 capital plan included recommended debt issuance for infrastructure improvements at Glade Parks. Additional debt for Glade Parks will only be issued if warranted by development and approved by City Council. This debt will be issued in phases to minimize the City's risk. During FY2012-13 the City also issued $8.805 million in General Obligation Refunding Bonds resulting in a net present value of saving of $1,069,915 or 12.1% over the life of the debt. A brief explanation of the various debt instruments is provided below: General Obligation Bonds — issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds — issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization. Certificates of Obligation — similar to General Obligation bonded debt in usage, but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds — issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and will be repaid from revenues of this enterprise operation. Sales Tax Revenue Bonds — are used to finance library, park, and economic development projects as well as to refund prior sales tax revenue debt issues. Sales tax revenue bonds will be repaid from the half -cent sales tax revenues collected by the Euless Development Corporation. Additional information relating to the City's currently outstanding debt is included in Section 6 of this book. 1-5 CLOSING COMMENTS Preparation of this budget included a city-wide effort to provide quality services to our citizens. Input was received from Euless residents at the June Town Hall Meeting. We believe this budget recommendation allows us to accomplish our goals, while maintaining a stable tax rate. We feel that this is a fiscally sound budget that meets our City's primary objectives including: maintaining financial integrity; providing public safety and health services to the community; employing high -quality, professional personnel; promoting quality infrastructure improvements; providing quality leisure opportunities; and instilling a "sense of community" in residents. We look forward to seeing you at the budget work session on August 1st. R es pectf u I ly,s u br'n itted , Gary McKamie, City Manager 1-6 `- EXECUTIVE SUMMARY GENERALFUND FY 2013 Budgeted Resources Less Use of Prior Year Reserves FY 2013 Net Operating Revenues Proposed Changes in Revenue Property Taxes Sales Tax Franchise Fees License and Permits Fines & Fees Interest Income Transfers General and Administrative Fees Other Changes Subtotal: FY 2014 Proposed Operating Revenues FY 2013 Budgeted Expenses Less Capital Expenses FY 2013 Net Operating Expenses Proposed Changes in Expenses Salaries Insurance/Benefits Rebates/Incentives Professional/Technical Utilities and Fees Maintenance Supplies Equipment Replacement Other Changes Subtotal: FY 2014 Proposed Supplemental FY 2014 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2014 Proposed Capital Expenses FY 2014 Proposed Budget $ 34,269,502 $ (1,914,610) $ 444,746 $ 952,889 $ (36,538) $ 205,235 $ (40,730) $ 1,725 $ 16,758 $ 57,962 $ (55,177) $ 34,255,753 $ (1,914,610) $ 545,903 $ 189,616 $ 128,697 $ 163,240 $ 80,350 $ 78,105 $ 43,932 $ 81,281 $ 199,439 $ 743,542 $ 1,844,352 $ 32,354,892 $ 1,646,870 $ 33,901,762 $ 32,341,143 $ 1,610,563 $ 33,861,706 $ 2,587,894 $ 36,439,600 1-7 L— EXECUTIVE SUMMARY WATER & WASTEWATER FY 2013 Budgeted Resources Less Use of Prior Year Reserves FY 2013 Net Operating Revenues Proposed Changes in Revenue Water Service Wastewater Service Reclaimed Water Service Interest Income Sanitation/Recycling/Penalties Transfers Other Changes Subtotal: FY 2014 Proposed Operating Revenues FY 2013 Budgeted Expenses Less Capital Expenses FY 2013 Net Operating Expenses Proposed Changes in Expenses Salaries Insurance/Benefits TRA Payments Reclaimed Water Purchases Transfers G&A/Franchise Other Changes Subtotal: FY 2014 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2014 Proposed Capital Expenses FY 2014 Proposed Budget $ 21,183,083 $ (1,521,363) $ 584,859 $ 564,713 $ (20,343) $ (5,000) $ 35,000 $ 21,157,468 $ (1,521,363) $ 149,369 $ 34,948 $ 738,235 $ (19,455) $ 74,161 $ 115,924 $ 23,548 $ 213,074 $ 243,580 $ 19,661,720 $ 1,159,229 $ 20,820,949 $ 19,636,105 $ 1,116,730 $ 20,752,835 $ 456,654 $ 21,209,489 1-8 OR M EXECUTIVE SUMMARY CAR RENTAL FUND FY 2013 Budgeted Resources $ 15,277,688 Less Use of Prior Year Reserves $ (2,342,688) FY 2013 Net Operating Revenues $ 12,935,000 Proposed Changes in Revenue Car Rental Taxes $ 540,816 Interest Income $ (13,065) Subtotal: $ 527,751 FY 2014 Proposed Operating Revenues $ 13,462,751 FY 2013 Budgeted Expenses $ 12,709,868 Less Capital Expenses $ (2,342,688) FY 2013 Net Operating Expenses $ 10,367,180 Proposed Changes in Expenses DFW Rebate $ 360,544 Transfer to General Fund $ 60,091 Transfer to Debt/CIP $ 468,261 Transfer to Equipment Replacement $ 46,005 Subtotal: $ 934,901 FY 2014 Proposed Operating Expenses $ 11,302,081 Proposed Capital Expenses Capital Carryover $ 359,025 Recommended Capital Expenses $ 1,006,786 FY 2014 Proposed Capital Expenses $ 1,365,811 FY 2014 Proposed Budget $ 12,667,892 1-9 Estimated FY12-13 and Budgeted FYI 3-14 General and Internal Service Funds Insurance & Risk Mgmt & Equipment General Benefits Comps Replacement Beginning Balance, FY13 $9,311,735 $2,688,329 $1,167,779 $2,828,924 (per audit, FYE 2012) FY13 Estimated Revenues 33,166,156 5,499,331 811,794 923,295 Total Available: 42,477,891 8,187,660 1,979,573 3,752,219 FY13 Estimated Expenses (32,478,193) (5,481,027) (792,657) (1,139,164) Capital Expenses (1,139,978) 0 0 0 Total Projected Expenses: (33,618,171) (5,481,027) 79( 2,657) (1,139,1641 Estimated Ending Balance FY13 8,859,720 2,706,633 1,186,916 2,613,065 FY14 Budgeted Revenues 33,901,762 6,006,016 813,722 1,045,576 Total Available: 42,761,482 8,712,649 2,000,638 3,658,631 '*%rY14 Budgeted Expenses (33,851,706) (5,996,239) (804,421) (1,462,300) Capital Expenses (2,587,894) (100,000) 30( 0,910) 0 Total Projected Expenses: (36,439,600) (6,096,239) (1,105,331) (1,462,300) Projected Ending Balance, FY14 6,321,882 2,616,410 895,307 2,196,331 Less: Designated Reserve (307,587) (400,000) 0 0 Adjusted Ending Balance 6,014,295 2,216,410 895,307 2,196,331 Recommended Reserve Levels per Fiscal Policy: 5,564,664 2,204,698 600,000 2,196,331 Available for Supplemental: 50,056 9,777 9,301 (416,724) Available for Capital: 399,575 1,935 286,006 416,724 Total Available 449,631 11,712 295,307 0 1-10 Fund Balance Summary Estimated FYI 2-13 and Budgeted FY13-14 Special Revenue Funds EDC 112 CCPD 114 Hotel/ Juvenile Cent Sales Cent Sales Car Rental Motel Case Fund Tax Tax Beginning Balance, FY13 $202,930 $106,374 $1,826,818 $498,070 $2,911,521 (per audit, FYE 2012) FY13 Estimated Revenues 305,123 86,685 4,020,258 1,973,093 13,462,531 Total Available: 508,053 193,059 5,847,076 2,471,163 16,374,052 FY13 Estimated Expenses Capital Expenses Total Projected Expenses: (277,810) 0 (277,810) (80,589) 0 (80,589) (3,500,994) (374,442) (3,875,436) (1,780,291) 11( 0,534) (1,890,825) (10,682,815) (1,975,432) (12,658,247) Estimated Ending Balance FY13 230,243 112,470 1,971,640 580,338 3,715,805 FY14 Budgeted Revenues 305,120 87,500 4,100,532 1,969,802 13,462,751 Total Available: 535,363 199,970 6,072,172 2,550,140 17,178,556 FY14 Budgeted Expenses (304,165) (81,780) (4,048,832) (1,958,433) (11,302,081) Capital Expenses (55,398) 0 (889,809) (261,606) (1,365,811) Total Projected Expenses: (359,563) (81,780) (4,938,6411 (2,220,039) (12,667,892) )rojected Ending Balance, FY14 175,800 118,190 1,133,531 330,101 4,510,664 _ess: Designated Reserve (66,646) 0 (5,163) 640 0_ kdjusted Ending Balance 109,154 118,190 1,128,368 329,461 4,510,664 Recommended Reserve Levels per Fiscal Policy: 50,000 13,443 500,000 321,934 2,000,000 Available for Supplemental: 955 5,720 51,700 11,369 2,160,670 Available for Capital: 58,199 99,027 576,668 (3,842) 349,994 Total Available 59,154 104,747 628,368 7,527 2,510,664 Fund Balance Summary Estimated FY12-13 and Budgeted FYI 3-14 Special Revenue Funds (continued) Public Safety Police Police Drug Special Seized Glade Parks Glade Parks Cable PEG Fund Revenue Assets PID TIRZ Fee Fund Fund Fund (per audit, FYE 2012) FY13 Estimated Revenues 1 000 104,587 2,763,970 112,736 11,315 61,000 Total Available: 153,963 181,914 2,763,970 272,561 11,315 219,603 FY13 Estimated Expenses (58,172) (104,587) (63,345) (228,679) (11,315) 0 Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (58,172) (104,587) 6( 3.3451 22( 8,679) (11,315) 0 Estimated Ending Balance FY13 95,791 77,327 2,700,625 43,882 0 219,603 FY14 Budgeted Revenues 1 000 148,927 0 728,679 113,679 60,000 Total Available: 96,791 226,254 2,700,625 772,561 113,679 279,603 FY14 Budgeted Expenses (1,000) (148,927) (271,234) (127,565) (113,679) (60,000) Capital Expenses 0 0 (1,446,603) 0 0 0 Total Projected Expenses: (1,000) 14( 8,927) (1,717,837) (127,565) (113,679) 60 000 'rojected Ending Balance, FY14 95,791 77,327 982,788 644,996 0 219,603 ess: Designated Reserve 0 0 0 0 0 C adjusted Ending Balance 95,791 77,327 982,788 644,996 0 219,602 recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 0 Available for Supplemental: 0 0 (271,234) 601,114 0 0 Available for Capital: 95,791 77,327 1,254,022 43,882 0 219,603 Total Available 95,791 77,327 982,788 644,996 0 219,603 1-12 Fund Balance Summary Estimated FYI 2-13 and Budgeted FYI 3-14 Enterprise Funds Drainage Texas Star Water & Service Utility Recreation arbor Daze Texas Star Sports Wastewater Center System Classes Golf Complex (per audit, FYE 2012) FY13 Estimated Revenues 19,795,750 1,148,456 704,500 436,230 60,000 4,394,218 1,529,521 Residual Equity Transfer 0 0 0 0 0 120,000 0 Total Available: 25,765,381 1,195,349 1,170,672 840,182 93,343 4,539,810 1,679,355 FY13 Estimated Expenses (19,638,105) (1,117,456) (699,521) (388,920) (55,000) (4,514,062) (1,499,364) Capital Expenses (1,245,788) 0 27( 8.000) (80,140) 0 0 0 Total Projected Expenses: (20,883,893) (1,117,456) (977,521) 46( 9.060) (55,000) (4,514,062) (1,499,364) Estimated Ending Balance FY13 4,881,488 77,893 193,151 371,122 38,343 25,748 179,991 FY14 Budgeted Revenues 20,820,949 1,173,610 709,500 442,732 60,000 3,826,012 1,508,580 Total Available: 25,702,437 1,251,503 902,651 813,854 98,343 3,851,760 1,688,571 FY14 Budgeted Expenses (20,752,835) (1,173,610) (701,440) (437,732) (55,000) (3,826,012) (1,480,613) Capital Expenses (456,654) (14,900) 2( 5,000) 17( 9,338) 0 0 0 Total Projected Expenses: (21,209,489) (1,188,510) (726,440) (617,070) (55,000) (3,826,012) (1,480,613) Recommended Reserve Levels per Fiscal Policy. 4,264,281 0 144.132 89,945 0 0 0 Available for Supplemental: 68,114 0 8,060 5,000 5,000 0 27,967 Available for Capital: 160,553 62,993 24,019 101,839 38,343 25,748 179,991 Total Available 228,667 62,993 32,079 106,839 43,343 25,748 207,958 1-13 Fund Balance Summary Estimated FYI 2-13 and Budgeted FY13-14 Debt Service Funds Texas Star Texas Star EDC 112 G.O.Debt Stars Center Water & Sports Golf Cent Sales Service Debt Wastewater Complex Course Tax Debt Debt Debt Debt Beginning Balance, FY13 $642,702 $151,882 $2,026 $4,821 $2,366 $41,464 (per audit, FYE 2012) FY13 Estimated Revenues 4,733,417 710,228 901,914 401,998 164,188 682,374 Total Available: 5,376,119 862,110 903,940 406,819 166,553 723,838 FY13 Estimated Expenses (4,817,830) (710,658) (901,914) (401,998) (159,505) (682,701) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (4,817,830) (710,658) 90( 1,914) 40( 1,998) (159,505) 68( 2,701) Estimated Ending Balance FY13 568,289 151,462 2,026 4,821 7,048 41,137 FY14 Budgeted Revenues 3,429,336 713,265 904,615 528,701 163,900 610,250 Total Available: 3,987,625 864,717 906,641 533,522 170,948 651,387 FY14 Budgeted Expenses (3,552,787) (713,915) (904,615) (528,701) (163,900) (610,250) "apital Expenses 0 0 0 0 0 0 11-.� Total Projected Expenses: (3,552,787) 71! 3,915) (904,615) (528,701) (163,900) (610,250) Irojected Ending Balance, FY14 434,838 150,802 2,026 4,821 7,048 41,137 .ess: Designated Reserve 0 (69,410) 0 0 0 0 ►djusted Ending Balance 434,838 91,392 2,026 4,821 7,048 41,137 Recommended Reserve Levels per Fiscal Policy., 296,066 Available for Supplemental: (123,451) Available for Capital: 262,223 Total Available 138,772 0 0 0 0 0 (650) 0 0 0 0 92,042 2,026 4.821 7,048 41,137 91,392 2,026 4,821 7,048 41,137 1-14 Fund Balance Summary Estimated FY12-13 and Budgeted FYI 3-14 Reserve Funds Water & EDC 112 Cent Wastewater Water & Texas Star Texas Star Wastewater Sports Sales Tax Debt Debt & Golf Course Rate Stabilization Complex Reserve Emergency Reserve Reserve Reserve Reserve FY13 Estimated Revenues 6,500 17,000 212,039 102,500 311,850 Total Available: 920,062 821,774 2,273,651 872,202 1,928,001 FY13 Estimated Expenses (6,500) 0 (116,508) 0 (100,000) Residual Equity Transfer 0 0 0 0 (120,000) Capital Expenses 0 0 0 0 15( 0.000) Total Projected Expenses: (6,500) 0 11( 6.508) 0 37( 0.000) Estimated Ending Balance FY13 913,562 821,774 2,157,143 872,202 1,558,001 FY14 Budgeted Revenues 6,500 0 5,000 102,500 386,200 Total Available: 920,062 821,774 2,162,143 974,702 1,944,201 FY14 Budgeted Expenses (6,500) 0 (274,107) 0 (653,000) Capital Expenses 0 0 0 0 58( 7.000) Total Projected Expenses: (6,500) 0 274 107 0 (1,240,000) W rojected Ending Balance, FY14 Less: Designated Reserve Adjusted Ending Balance 913,562 901 6.8031 6,759 821,774 811 1.0901 10,684 1,888,036 11f 0.296) 1,777,741 974,702 16( 2,167) 812,535 704,201 52( 7.764) 176,437 Recommended Reserve Levels per Fiscal Policy: 0 0 0 304,236 786,167 Available for Supplemental: 0 0 (269,107) 102,500 (266,800) Available for Capital: 6.759 10,684 2,046,848 405,799 (342,930) Total Available 6,759 10,684 1,777,741 508,299 (609,730) 1-15 City of Euless Operating Funds Consolidated Statement of Budgeted Revenues & Expenditures ' FY2012-2013 Annual Revised Budget, FY2012-2013 Estimated, and FY2013-2014 Proposed Annual Budget IN. - FY14 Proposed to FY13 Budget FY 2012-13 FY 2012-13 FY 2013-14 Increase/(Decrease) Revised Budget Estimated Proposed $ Diff. % Diff. OPERATING FUNDS: Operating Revenues Property Tax 12,739,537 12,747,314 13,234,765 495,228 3.89% General Sales Tax 14,779,476 16,013,331 16,294,204 1,514,728 10.25% Selective Sales Tax 13,235,000 13,799,546 13,800,816 565,816 4.28% Gross Receipts Tax 4,202,836 4,176,668 4,226,298 23,462 0.56% Penalties 359,000 344,000 344,000 (15,000) (4.180/.) Licenses & Permits 643,350 931,340 848,585 205,235 31.90% Intergovernmental Revenue 693,337 3,203,822 446,283 (247,054) (35.63%) Charges For Service 27,632,980 27,711,569 27,680,930 47,950 0.17% Fines & Court Costs 3,409,494 3,259,756 3,503,624 94,130 2.76% Interest/Rent/Misc 1,612,805 1,690,082 1,387,439 (225,366) (13.97%) Insurance/Risk Contributions 5,849,925 5,849,925 6,358,538 508,613 8.69% 85,157,740 89,727,353 88,125,482 2,967,742 3.48% Transfers For Capital - - - - 0.00% Operating/Debt 8,039,738 8,119,269 9,511,034 1,471,296 18.30% 8,039,738 8,119,269 9,511,034 1,471,296 18.30% Operating Revenues 93,197,478 97,846,622 97,636,516 4,439,038 4.76% Other Sources Bond Proceeds - 1,239,046 - - 0.00% Total Operating Revenues & Other Sources 93,197,478 99,085,668 97,636,516 4,439,038 4.76% Operatina Expenses Salaries 26,396,940 26,293,535 27,272,500 875,560 3.32% Benefits 10,929,659 10,650,337 11,200,922 271,263 2.48% Prof/Tech/Contract Services 3,408,384 3,467,882 3,523,904 115,520 3.39% Water Purchase/Utility 12,084,697 12,074,453 12,876,545 791,848 6.55% Maintenance 1,488,573 1,480,907 1,721,321 232,748 15.64% Other Purch Svcs/Contingency 869,962 869,749 1,030,431 160,469 18.45% Insurance 5,416,589 5,418,464 5,739,169 322,580 5.96% G&A-Other 268,789 273,570 325,451 56,662 21.08% Rebates/Incentives 10,198,874 10,673,857 10,767,494 568,620 5.58% Supplies 3,214,862 3,266,955 3,123,713 (91,149) (2.84%) Capital Expenses 5,226,897 3,542,241 8,052,948 2,826,051 54.07% Debt 6,473,754 6,492,354 7,928,771 1,455,017 22.48% Total Operating Expenses 85,977,980 84,504,304 93,563,169 7,585,189 8.82% Transfers Operating/Debt 7,534,564 7,489,595 8,246,526 711,962 9.45% Capital 4,286,655 4,286,655 1,308,000 (2,978,655) (69.49%) 11,821,219 11,776,250 9,554,526 (2,266,693) (19.17%) Operating Expenses 97,799,199 96,280,554 103,117,695 5,318,496 5.44% Other Uses Payment For Refunded Bonds - 1,190,252 - - 0.00% Total Operating Expenses & Other Uses 97,799,199 97,470,806 103,117,695 5,318,496 5.44% :. ...�1 :...:s1s17j� .. _.:. 1-16 WASTEWATER SERVICE RATES Current Rates: Proposed Rates: Residential Charges: Residential BaseCharge: Base Charge: Base Charge: Within Corporate Limits $ 7.25 Within Corporate Limits $ 7.25 Outside Corporate Limits $ 11.75 Outside Corporate Limits $ 11.75 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 90% of metered water up to 12,000 gallons) (based on 90% of metered water up to 12,000 gallons) Within Corporate Limits $ 2.83 Within Corporate Limits $ 3.19 Outside Corporate Limits $ 2.83 Outside Corporate Limits $ 3.19 Commercial and IndustrialCharges: Commercial and IndustrialCharges: Base Charge: Base Charge: Within Corporate Limits $ 7.25 Within Corporate Limits $ 7.25 Outside Corporate Limits $ 11.75 Outside Corporate Limits $ 11.75 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 100% of metered water) (based on 100% of metered water) Within Corporate Limits $ 2.83 Within Corporate Limits $ 3.19 Outside Corporate Limits $ 2.83 Outside Corporate Limits $ 3.19 1-25 General Ftmd Detail � General Fund Revenues General Fund Assumptions General Fund Multi- Year Analysis General Find Expenditures Property Taxes, Proposed Fund Distribution Property Tax Revenues General Sales Tax, Summary of Revenues `- Additional Sales Tax, Summary of Revenues Gross Receipts, Summary of Revenues Municipal Court, Revenues Municipal Court, Case Volume Analysis Development Revenue Summary Intermedix Ambulance Revenue Betterment Fund Contributions and Expenditures FY13-14 General Fund Revenues Property Taxes 30% Miscellaneous 3% Transfers 8% Interest 0% Fines & Fees 14% Sales & Uses Taxes 30% Licenses/Permits 3% Franchise Fees 12% Proposed FY13 Budget to General Fund Actual Budget Estimated Budget FY14 Proposed Revenues FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Property Taxes $ 9,004,314 $ 9,661,156 $ 9,661,156 $ 10,107,677 $ 446,521 5% Prior Year Property Taxes $ 48,565 $ 50,186 $ 52,963 $ 48,411 $ (1,775) (4%) Penalties & Interest $ 47,607 $ 55,000 $ 55,000 $ 55,000 $ - 0% Sales Tax $ 7,500,495 $ 7,420,232 $ 8,013,650 $ 8,181,813 $ 761,581 10% Additional Sales Tax $ 1,875,868 $ 1,855,058 $ 2,006,241 $ 2,046,366 $ 191,308 10% Mixed Drink Tax $ 54,138 $ 55,000 $ 53,730 $ 55,000 $ - 0% Electric Franchise $ 1,718,881 $ 1,650,000 $ 1,634,000 $ 1,643,000 $ (7,000) (0%) Gas Franchise $ 305,703 $ 365,000 $ 291,000 $ 276,500 $ (88,500) (24%) Telephone Franchise $ 343,861 $ 360,000 $ 336,000 $ 329,000 $ (31,000) (9%) Sanitation Service $ 183,872 $ 190,000 $ 206,000 $ 212,000 $ 22,000 12% Recycling Franchise Fee $ 14,292 $ 14,750 $ 14,386 $ 14,750 $ - 0% Cable Franchise Fee $ 618,482 $ 640,000 $ 651,196 $ 650,000 $ 10,000 2% W&WW Franchise Tax $ 929,090 $ 983,086 $ 984,086 $ 1,041,048 $ 57,962 6% Other Permits $ 21,880 $ 21,000 $ 20,000 $ 18,000 $ (3,000) (14%) Health Permits $ 78,685 $ 75,000 $ 80,000 $ 81,620 $ 6,620 9% Fire Permits $ 41,059 $ 35,000 $ 44,000 $ 46,500 $ 11,500 33% Contractor Regulatory License $ 59,300 $ 55,000 $ 61,350 $ 64,000 $ 9,000 16% Minimum Housing $ 173,874 $ 211,820 $ 211,820 $ 211,820 $ - 0% Misc. Permits and Fees $ 110,269 $ 53,350 $ 58,825 $ 51,090 $ (2,260) (4%) Building Permits $ 778,664 $ 430,000 $ 702,400 $ 610,000 $ 180,000 42% Swimming Pools/Concessions $ 16,239 $ 145,000 $ 145,000 $ 145,000 $ - 0% Auto Theft Task Force Grant $ 84,547 $ 81,000 $ 85,910 $ 86,275 $ 5,275 7% School Resource Officers $ 278,796 $ 278,780 $ 284,355 $ 290,050 $ 11,270 4% Municipal Court $ 2,829,352 $ 3,177,000 $ 3,025,335 $ 3,150,445 $ (26,555) (1%) Library Fees $ 49,133 $ 52,600 $ 53,345 $ 55,800 $ 3,200 6% Ambulance Fees $ 970,260 $ 865,000 $ 810,000 $ 805,000 $ (60,000) (7%) Alarm Revenue $ 131,200 $ 135,000 $ 131,000 $ 131,000 $ (4,000) (3%) Jail Revenue $ 422,510 $ 300,000 $ 350,000 $ 350,000 $ 50,000 17% Interest Income $ 47,169 $ 60,000 $ 60,000 $ 61,725 $ 1,725 3% Miscellaneous $ 386,665 $ 169,857 $ 116,300 $ 97,400 $ (72,457) (43%) Tower Lease $ 375,333 $ 395,265 $ 395,265 $ 400,000 $ 4,735 1% Betterment/Contributions $ 15,813 $ 20,000 $ 16,000 $ 16,000 $ (4,000) (20%) Transfers $ 2,432,724 $ 2,494 752 $ 2,555,843 $ 2,569,472 $ 74,720 3% TOTAL REVENUES $ 31,948,640 $ 32,354,892 $ 33,166,156 $ 33,901,762 $ 1,546,870 5% Use of Reserves $ - $ 1,914,610 $ 1,139 978 $ 2,587,894 $ 673,284 35% TOTAL RESOURCES $ 31,948,640 $ 34,269,502 $ 34,306,134 $ 365489,656 $ 2,220,154 6% 2-1 GENERAL ]FUND FY2014 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Property Taxes Projections are based on current tax rate of 47.000 with certified appraisals from Tarrant Appraisal District. Prior Year Property Taxes Projections are based on a 3-year average. Penalties & Interest Projections to remain flat with FY13 estimates. Sales Tax Projections based on current year actual collections with 2.0% growth and new businesses. Additional Sales Tax Based on 25% of projected sales tax revenues. Mixed Drink Tax Projected to remain flat with FY13 budget. Electric Franchise Projected about a'/ percent increase from FY13 estimates as spring FY13 temperatures were slightly below normal. Gas Franchise Projected 5% decrease from FY13 estimate to follow the four year trend of franchises gross receipts but factor in milder than normal winter in FY13. Telephone Access Line Fees Projected 2% decrease from FY13 estimates following historic trend. Sanitation Services Franchise Projection of 3% increase over FY13 estimates based on a rate increase of franchise and customer base growth. Recycling Franchise Projection of 2.5% increase over FY13 estimates based on a rate increase of franchise and customer base growth. Cable Franchise Projected to remain flat with FY13 estimates. Water & Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Based on a conservative prior 3 year average. Health Permits Projected to increase 2% with FY13 estimates. Fire Permits Projected to increase over 5% with FY13 estimates. Contractors Regulatory License Projected to increase over 4% with FY13 estimates. Minimum Housing Projections based on apartment inspection rate structure. Miscellaneous Permits and Fees Projected to decrease about 4% from FY13 budget. Building Permits Projection based on a 5 year average with known increases. Police Program Reimbursements Based on 80% of projected officer salary School Police Reimbursements Based on current contract of four patrol officers. Municipal Court Projected to increase 4% from FY13 estimates. Library Fines Projected to increase almost 5% from FY13 estimates. Ambulance Fees Projected to decrease less than 1 % from FY13 estimates. Alarm Revenue Projected to remain flat with FY13 estimates. Jail Revenue Projected to remain flat with FY13 estimates. Interest Income Based on average rate of return of .50%. Miscellaneous Projected to decrease over 16% from FY13 estimates. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY13 estimates. Transfers Based on administrative fees charged to utility operations and 1/3 of Euless' portion of the Car Rental Tax. 2-2 r\ 1 r 1 a 1 1' %/ A 1 REVENUE SOURCE ACTUAL FY2010 ACTUAL FY2011 ACTUAL FY2012 BUDGETED FY2013 ESTIMATED FY2013 PROPOSED FY2014 FY13 Budget to FY14Proposed % Diff Property Taxes $9,422,860 $8,625,924 $9,100,486 $9,766,342 $9,769,119 $10,211,088 4.6% Franchise Fees $3,967,028 $4,174,627 $4,114,181 $4,202,836 $4,116,668 $4,166,298 (0.9%) Sales & Use Taxes $7,859,607 $8,372,611 $9,430,501 $9,330,290 $10,073,621 $10,283,179 10.2% Fines & Fees $4,440,239 $4,163,439 $4,418,694 $4,674,600 $4,514,680 $4,637,245 (0.8%) Licenses & Permits $751,323 $779,939 $1,263,731 $881,170 $1,178,395 $1,083,030 22.9% Interest Income $113,660 $47,407 $47,169 $60,000 $60,000 $61,725 2.9% Int'gov't./Trans./Misc. $2,354,531 $3,586,135 $3,573,878 $3,439,654 $3,453,673 $3,459,197 0.6% TOTAL REVENUES $28,909,248 $29,750,082 $31,948,640 $32,354,892 $33,166,156 $33,901,762 4.8% Property Taxes x 33% ge of6teneral Fund 29% 28% 30% 29% 30% Average 29.97% Franchise Fees 14% 14% 13% 13% 12% 12% 13.05% Sales & Use Taxes 27% 28% 30% 29% 30% 30% 29.07% Fines & Fees 15% 14% 14% 14% 14% 14% 14.15% Licenses & Permits 3% 3% 4% 3% 4% ° 0 3.11% Interest Income 0% 0% 0% 0% 0% 0°/ j l° 0.21% Int'govern./Misc. 8% 12% 11% 11% 10% 10% 10.44% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in the General fund. While indicating which revenue sources have experienced an increase or decrease, the chart indicates what percentage of the total revenue stream a source constitutes. While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in nature, and therefore are subject to sharp declines in slower economic periods. Through the years the trend shows property tax to be the largest source of revenues averaging 29.97% of the total. The sales tax trend is the second highest source on average at 29.07% and fines third at 14.15%. Franchise Fees make up approximately 13.05% of total revenues with other sources varying from less than 1% to almost 11%. 2-3 General Fund Expenditures FY13-14 PACS Capital Public Works ° 7% City Admin Finance 5% 6/° 2 4% % Admin Srvcs 6% Non -Depart 11% Police Development 33% 2% Fire 24% General Fund Actual Expenditures FY 12 City Council $ 18,878 $ City Administration $ 468,127 $ City Secretary $ 316,611 $ Communications/Marketing $ 4,167 $ Total - City Administration $ 807,783 $ Finance/Budget $ 200,583 $ Municipal Court $ 618,135 $ Accounting $ 202,726 $ Purchasing $ 79,997 $ Total - Finance $ 1,101,441 $ Emergency Management $ 20,769 $ Police Code Compliance $ 1,217,730 $ Police Administration $ 615,763 $ Police Patrol $ 4,302,155 $ Police CID $ 1,626,191 $ Police Service $ 1,731,058 $ Police Detention $ 1,397,487 $ Total -Police $ 10,911,153 $ Fire Marshal/Education $ 495,686 $ Fire Administration $ 311,936 $ EMS/Suppression $ 7,212,182 $ Total -Fire $ 8,019,804 $ Information Services $ 273,491 $ Personnel $ 326,920 $ Facility Maintenance $ 740,114 $ Library $ 612,809 $ Total - Administrative Services $ 1,953,334 $ Planning & Development $ 205,345 $ Inspection Services $ 329,153 $ Total -Development $ 534,498 $ Recreation $ 561,003 $ Parks $ 1,205,486 $ Swimming Pools $ 93,338 $ Senior Center $ 174,233 $ Recreation Admin. $ 67,327 $ Total -Parks & Comm Srvcs $ 2,101,387 $ Street Maintenance $ 861,748 $ Animal Control $ 261,347 S City Engineer $ 29,550 $ Total - Public Works $ 1,152,645 $ Legal Services $ 171,955 $ Non -Departmental $ 3,033,859 $ Betterment $ 10,938 $ Total - Non -Depart. $ 3,216,752 $ Total Or)eratina Expenses $ 29,798.797 $ Total Expenses $ 30,367,473 Proposed Budget Estimated Budget FY 13 FY 13 FY 14 38,875 $ 38,875 $ 38,875 $ 491,997 $ 491,997 $ 505,129 $ 329,865 $ 329,865 $ 342,836 $ 12,773 $ 12,773 $ 12,773 $ 873,510 $ 873,510 $ 899,613 $ 209,172 $ 209,172 $ 216,371 $ 703,891 $ 703,891 $ 685,662 $ 280,027 $ 280,027 $ 308,691 $ 83,538 $ 83,538 $ 86,261 $ 1,276,628 $ 1,276,628 $ 1,296,985 $ 30,459 $ 30,459 $ 39,855 $ 1,337,919 $ 1,337,919 $ 1,400,058 $ 649,681 $ 649,681 $ 692,580 $ 4,755,028 $ 4,755,028 $ 4,865,437 $ 1,699,032 $ 1,699,032 $ 1,740,213 $ 1,881,947 $ 1,881,947 $ 1,972,926 $ 1,459,401 $ 1,459,401 $ 1,497,756 $ 11,813,467 $ 11,813,467 $ 12,208,825 $ 523,574 $ 523,574 $ 550,865 $ 324,258 $ 324,258 $ 484,049 $ 7,249,077 $ 7,249,077 $ 7,554,724 $ 8,096,909 $ 8,096,909 $ 8,589,638 $ 317,753 $ 317,753 $ 331,637 $ 344,791 $ 344,791 $ 381,354 $ 806,877 $ 806,877 $ 865,815 $ 2,121,422 $ 2,121,422 $ 2,252,565 $ 260,722 $ 260,722 $ 278,616 $ 320,673 $ 320,673 $ 332,125 $ 581,395 $ 581,395 $ 610,741 $ 624,380 $ 624,380 $ 621,446 $ 1,292,555 $ 1,342,555 $ 1,308,364 $ 132,500 $ 132,500 $ 132,500 S 263,215 $ 213,215 $ 227,089 $ 73,584 $ 73,584 $ 75,735 $ 2,386,234 $ 2,386,234 $ 2,365,134 $ 1,157,843 $ 1,157,843 $ 1,291,724 $ 288,134 $ 288,134 $ 294,741 $ 108,034 $ 108,034 S 85,008 $ 1,554,011 $ 1,554,011 $ 1,671,473 $ 105,000 $ 105,000 $ 105,000 $ 3,510,567 $ 3,647,617 $ 3,829,732 $ 22,000 $ 22,000 $ 22,000 $ 3,637,567 $ 3,774,617 $ 3,956,732 $ 32,341,143 $ 32,478,193 $ 33,851,706 $ 1,914,610 $ 1,139,978 $ 2,587,894 $ 34,255,753 $ 33,618,171 $ 36,439,600 $ FY13 Budget to FY14 Proposed Diff % Diff. - 0% 13,132 3% 12,971 4% 26,103 7,199 (18,229) 28,664 2,723 9,396 62,139 42,899 110,409 41,181 90,979 38.355 27,291 159,791 305,647 492,729 13,884 36,563 58,938 21,758 131,143 17,894 11,452 29,346 (2,934) 15,809 (36,126) 2.151 (21,100 ) 133,881 6,607 (23,026) 117,462 319,165 319,165 1.510.563 183,847 3% 3% (3%) 10% 3% 2% 31% 5% 7% 2% 2% 5% 3% 3% 5% 49% 6% 4% 11% 7% 6% 7% 4% 5% (0%) 1% 0% (14%) 3% _M�L 12% 2% 0% 9% 0% 9% 5% 35°/ 6% 2-4 PROPERTY TAXES Estimated Revenues FY14 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $2,845,552,006 $2,696,058,060 TIF Increment Value $13,203,644 $13,203,644 Proposed Tax Rate per $100 Valuation 0.360619 0.109381 Estimated Tax Levy $10,261,601 $2,948,975 Est. Percent of Collection (O&M and I&S) 98.50% 100.00% Estimated Collections $10,107,677 $2,948,975 Proposed Fund Distribution Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance - General Fund* 0.360619 76.73% $10,107,677 $ 2,046,366 $ 12,154,043 Interest and Sinking - Debt Service Fund 0.109381 23.27% $2,948,975 $ - $ 2,948,975 TOTAL 0.470000 100.00% $13,056,652 $ 2,046,366 $ 15,103,018 0.600000 0.500000 O 0.400000 0 0 � 0.300000 d a N C (� 0.200000 0.100000 0.000000 Ten Year Breakdown of Tax Rate 2005 2006 2007 2008 2009 2010 2011 2012 2013 Proposed 2014 Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 2005 0.331396 0.163604 0.495000 2006 0.340321 0.151456 0.491777 2007 0.343227 0.146273 0.489500 2008 0.340341 0.129659 0.470000 2009 0.351937 0.118063 0.470000 2010 0.360791 0.109209 0.470000 2011 0.343905 0.126095 0.470000 2012 0.345388 0.124612 0.470000 2013 0.355130 0.114870 0.470000 Proposed 2014 0.360619 0.109381 0.470000 The tax rate ratio funding operations and interest and sinking has averaged 73% and 27% respectively, during the 10 year period. "Includes property tax revenue from mineral lease properties in the amount of $24,920. 2-5 Property Tax Revenues YTD Collection Review As of June 30, 2013 Revenue Type FY 2013 FY 2012 CY Increase/ (Decrease) from PY % of Change from PY Current Year $ 12,531,000 $ 12,114,232 $ 416,768 3.4% Prior Year $ 70,100 $ 59,903 $ 10,197 17.0% Penalty & Int. $ 57,866 $ 55,375 $ 2,491 4.5% Total $ 12,658,966 1 $ 12,229,510 1 $ 429,456 3.5% Notes: Collections include General & Debt Service Funds. Property Tax Monthly Revenues Current Year Collections Month FY 2013 FY 2012 CY Increase/ (Decrease) from PY % of Change from PY October $ 275,028 $ 202,830 $ 72,198 35.6% November $ 611,418 $ 541,984 $ 69,434 12.8% December $ 4,321,511 $ 3,787,572 $ 533,939 14.1% January $ 4,086,557 $ 4,342,657 $ (256,100) (5.9%) February $ 2,892,834 $ 21939,055 $ (46,221) (1.6%) March $ 79,011 $ 53,671 $ 25,340 47.2% April $ 44,092 $ 29,750 $ 14,342 48.2% May $ 12,820 $ 31,940 $ (19,120) (59.9%) June $ 207,729 $ 184,773 $ 22,956 12.4% FYTD Total $ 12,531,000 1 $ 12,114,232 $ 416,768 3.4% Note: Collections do not include Penalties or Interest c 0 c 0 U N O U Property Tax Revenues by Month FYTD through June $5 $4 $4 --- $3 $3 $2 ^� $2 _. $1 _. FY 2012 $1 AdP 49P dew d FY 2013 $ Oct Nov Dec Jan Feb i Mar Apr May Jun oFY20131 $275,028 $611,418 $4,321,51 $4,086,55 $2,892,83 1 $79,011 $44,092 $12,820 1 $207,729 MFY20121 $202,830 1 $541,984 1 $3,787,57 1 $4,342,65 1 $2,939,05 1 $53,671 1 $29,750 1 $31,940 1 $184,773 2-6 City of Euless Summary of General Fund Sales Tax _ Mo % of Projected 2009-10 %of 2010-11 %of 2011-12 %of 2012-13 %of Change 2012-13 Overl(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $ 7,420 232 Oct $ 467,550 $ 467,550 8% $ 509,828 $ 509,828 8% $ 548,489 $ 548,489 7% $ 625,197 $ 625,197 8% 13.99% $ 8,229,527 $ 809,295 Nov $ 557,589 $ 1,025,139 170/6 $ 609,003 $ 1,118,830 17% $ 679,051 $ 1,227,540 17% $ 688,150 $ 1,313,347 17% 1.34% $ 7,802,362 $ 382,130 Dec $ 423,893 $ 1,449,032 24% $ 486,620 $ 1,605,451 25% $ 541,165 $ 1,768,705 24% $ 685,672 $ 1,999,019 24% 26.70% $ 8,259,456 $ 839,224 Jan $ 453,598 $ 1,902,630 31% $ 475,725 $ 2,081,176 32% $ 535,385 $ 2,304,089 31% $ 575,688 $ 2,574,707 31% 7.53% $ 8,186,513 $ 766,281 Feb $ 609,177 $ 2,511,807 41% $ 632,327 $ 2,713,504 42% $ 655,481 $ 2,959,570 40% $ 764,899 $ 3,339,606 41% 16.69% $ 8,204,245 $ 784,013 Mar $ 435,100 $ 2,946,907 48% $ 489,585 $ 3,203,089 49% $ 513,059 $ 3,472,629 47% $ 594,892 $ 3,934,498 48% 15.95% $ 8,212,412 $ 792,180 Apr $ 379,672 $ 3,326,579 54% $ 425,485 $ 3,628,574 56% $ 546,354 $ 4,018,982 54% $ 590,215 $ 4,524,713 55% 8.03%1 $ 8,249,761 $ 829,529 May $ 671,300 $ 3,997 879 65% $ 668,989 $ 4,297,562 66% $ 749,016 $ 4,767,998 64% $ 5,269,578 65% 0.55% $ 8,105,454 $ 685,222 Jun $ 518,935 $ 4,516813 74% $ 530,687 $ 4 828,249 74% $ 583 053 $ 5,351 051 % 50,183 $ 5919,761 73% 11.51% $ 8 109008 $ 688,776 Jul $ 499,708 $ 5,016,521 82% $ 494,403 $ 5,322,652 81% $ 707,728 $ 6,058,779 % i L$744,865 62,907 $ 6,582,668 82% 6.33% $ 8,071,482 $ 651,250 Aug $ 623,634 $ 5,640,155 92% $ 675,482 $ 5,998,134 92% $ 740,810 $ 6,799,589 %Sep $ 500,762 $ 6,140,917 100% $ 538,284 $ 6,536,419 100% $ 618,243 $ 7,417,832 1% $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 AVG: $ 511,743 AVG: $ 544,702 AVG: $ 618,153 AVG: $ 658,267 HI: $ 671,300 HI: $ 675,482 HI: $ 749,016 HI: $ 764,899 LO: $ 379,672 LO: $ 425,485 LO: $ 513,059 LO: $ 575,688 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug 2009-10 0 2010-11 0 2011-12 1112012-13 Sep City of Euless 1/40 Additional Sales Tax Mo % of Projected 2009-10 % of 2010-11 % of 2011-12 % of 2012-13 % of Change 2012-13 Overl(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $1,855,058 Oct $ 116,888 $ 116,888 8% $ 127,457 $ 127,457 8% $ 137,122 $ 137,122 7% $ 156,299 $ 156,299 8% 13.99% $ 2,057,382 $ 202,324 Nov $ 139,397 $ 256,285 17% $ 152,251 $ 279,708 17% $ 169,763 $ 306,885 17% $ 172,038 $ 328,337 17% 1.34% $ 1,950,591 $ 95,533 Dec $ 105,973 $ 362,258 24% $ 121,655 $ 401,363 25% $ 135,291 $ 442,176 24% $ 171,418 $ 499,755 24% 26.70% $ 2,064,865 $ 209,807 Jan $ 113,400 $ 475,658 31°% $ 118,931 $ 520,294 32% $ 133,846 $ 576,022 31% $ 143,922 $ 643,677 31% 7.53% $ 2,046,629 $ 191,571 Feb $ 152,294 $ 627,952 41% $ 158,082 $ 678,376 42% $ 163,870 $ 739,893 40% $ 191,225 $ 834,902 41% 16.69% $ 2,051,062 $ 196,004 Mar $ 108,775 $ 736,727 48°% $ 122,396 $ 800,772 49% $ 128,265 $ 868,157 47% $ 148,723 $ 983,625 48% 15.95% $ 2,053,103 $ 198,045 Apr $ 94,918 $ 831,645 54% $ 106,371 $ 907,143 56% $ 136,588 $ 1,004,746 54% $ 147,554 $ 1,131,178 55% 8.03% $ 2,062,441 $ 207,383 May $ 167,825 $ 999,470 65% $ 167,247 $ 1,074,391 66% $ 187,254 $ 1,192 000 64% $ 186,216 $ 1,317,395 65% 0.55% $ 2,026,364 $ 171,306 Jun $ 129,734 $ 1,129,203 74% $ 132,672 $ 1,207,062 74% $ 145,763 $ 1,337,763 72% $ 162,546 $ 1,479,940 73% 11.51% $ 2,027,253 $ 172,195 Jul $ 124,927 $ 1,254,130 82% $ 123,601 $ 1,330,663 81% $ 176,932 $ 1,514,695 82% $ 165,727 $ 1,645,667 82% 6.33% $ 2,017,871 $ 162,813 Aug $ 155,909 $ 1,410,039 92% $ 168,871 $ 1,499,534 92% $ 185,203 $ 1,699,898 92% Se $ 125,191 $ 1,535,229 100% $ 134,571 $ 1,634,105 100% $ 154,561 $ 1,854,459 100% AVG: $ 127,936 AVG: $ 136,175 AVG: $ 154,538 AVG: $ 164,567 HI: $ 167,825 HI: $ 168,871 HI: $ 187,254 HI: $ 191,225 LO: $ 94,918 LO: $ 106,371 LO: $ 128,265 LO: $ 143,922 IV $250,000 00 $200,000 $150,000 $100,000 $50,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 132009-10 a 2010-11 13 2011-12 ■ 2012-13 City of Euless Gross Receipts Revenues 2010-11 Actual % of Total 2011-12 Actual % of Total 2012-13 Actual YTD through 6130/13 % of Total Electric $ 1,629,194 39.0% $ 1,718,881 41.8% $ 1,246,895 44.2% Gas $ 334,123 8.0% $ 305,703 7.4% $ 232,104 8.2% Telephone $ 392,760 9.4% $ 343,861 8.4% $ 180,793 6.4% Sanitation $ 173,596 4.2% $ 183,872 4.5% $ 154,786 5.5% Recycling $ 13,921 0.3% $ 14,292 0.3% $ 11,050 0.4% Cable $ 683,100 16.4% $ 618,482 15.0% $ 331,439 11.8% Water/WW Utility $ 947,933 22.7% $ 929,090 22.6% $ 662,190 23.5% Total Gross Receipt Taxes $ 4,174,627 100.00/. $ 4,114,181 1100.0% $ 2,819,257 100.0% FY2011 Water/ W W Utility 22.71% Electric 39.03 Cable 16.36% v, I Recyclin 0.33% Sanitation Telephone Gas 4.16% 9.41% 8.00% FY2012 Electric Water/WW Utility _. 41.78% 22.58% Cable 15.03% ' Recyclin 0.35% Sanitation 4.47% Telephone Gas 8.36% 7.43% FY2013 Water/WW Utility 23.49% Electric 44.23% Cable 11.76% Recycling 0.39% Sanitation 5.49% Telephone Gas 6.41% 8.23 2-9 N O Municipal Court Revenues FY 10-11 FY 1142 FY 12-13 CUMULATIVE % of Total MONTHLY % CHANGE PY MONTHLY % of MONTHLY % CUMULATIVE Total CHANGE PY MONTHLY CUMULATIVE MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE Fo.thMONTHLY $ 3,177,000 $ 249,211 $ 249,211 9% -16.0% $ 273,834 $ 273,834 10% 9.9% $ 285,899 $ 285,899 4.4% $ 3,136,548 $ 51,682$ 213,726 $ 462,937 16% 14.5% $ 191,937 $ 465,771 16% -10.2% $ 221,901 $ 507,800 15.6% $ 3,139,599 $ 114,082ec $ 192,861 $ 655,798 23% -11.7% $ 173,716 $ 639,487 23% -9.9% $ 200,608 $ 708,408 15.5% $ 3,141,081 $ 239,832 Jan $ 278,575 $ 934,373 32% 15.2% $ 239,029 $ 878,517 31% -14.2% $ 256,178 $ 964,586 7.2% $ 3,056,664 $ 261,682 Feb $ 297,839 $ 1,232,212 42% -13.8% $ 329,679 $ 1,208,196 43% 10.7% $ 313,952 $ 1,278,538 -4.8% $ 3,008,811 $ 191,977 Mar $ 357,068 $ 1,589,280 55% 7.0% $ 241,328 $ 1,449,523 51% -32.4% $ 336,094 $ 1,614,632 39.3% $ 3,053,137 $ 360,599 Apr $ 232,408 $ 1,821,688 63% -14.2% $ 241,986 $ 1,691,510 60% 4.1% $ 263,672 $ 1,878,304 9.0% $ 3,071,718 $ 335,940 May $ 241,765 $ 2,063.453 71% -2.4% $ 265,178 $ 1,956,688 69% 9.7% $ 247,895 $ 2,126,199 -6.5% $ 3,038,180 $ 335,940 Jun $ 217,718 $ 2,281,171 78% -18.6% $ 196,780 $ 2,153,468 76% -9.6% $ 255,381 $ 2,381,580 29.8% $ 3,085,120 $ 335,940 Jul $ 226,330 $ 2,507,500 86% -11.7% $ 257,869 $ 2,411,337 85% 13.9% Au $ 235,719 $ 2,743,220 94% -5.0% $ 234,151 $ 2,645,488 94% 1 -0.7% Se $ 170,908 $ 2,914.128 100% -5.7% $ 183,865 $ 2,829.3531 100% 1 7.6% Total $ 2,914,128 $ 2,829,353 $ 2,381,580 MUNICIPAL COURT Monthly Revenues $400 $350 $300 cl 0 $250 0 `m $200 t $150 F- c $100 3 L $50 U) Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep ■FY 10-11 ■FY 11-12 ■FY 12-13 Case Volume Analysis Month City 1,925 2,172 2,194 2,850 1,874 2,484 1,907 2,118 2,003 1,665 2,037 25,173 1 93.2%1 FY 10-11 DFW 270 156 176 116 115 196 97 137 158 128 94 206 1,849 6.8%1 Monthly Total 2,195 2,328 2,370 2,966 1,989 2,680 2,004 2,255 2,161 1,793 2,038 2,243 27,022 1 1 100.00% City 1,980 1,913 1,838 2,032 2,172 2,102 2,378 2,505 2,201 2,227 1,927 2,041 25,316 94.2%1 FY 11-12 DFW 160 149 101 118 67 112 129 133 104 143 242 115 1,573 5.8%1 Monthly Total 2,140 2,062 1,939 2,150 2,239 2,214 2,507 2,638 2,305 2,370 2,169 2,156 26,889 1 100.0% City 2,584 1,893 1,939 2,238 2,149 1,957 2,530 2,607 2,573 20,470 92.2%1 FY 12-13 DFW 179 130 71 150 209 203 224 273 283 1,722 7.8%1 Monthly Total 2,763 2,023 2,010 2,388 2,358 2,160 2,754 2,880 2,856 22,192 100.0% Monthly % Change from PY Oct 29.11 Nov -1.89% Dec 3.66% Jan 11.07% Feb 5.31 % Mar -2.44% Apr 9.85% May 9.17% Jun 23.90% Jul Aug1,944 Sep YTD Total % of Totall Municipal Court Cases Filed by Month 3,500 3,000 2,500 2,000 1,500 DFW Airport 1,000 OCity of Euless 500-FY 12 Totals 0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Comparison of FY12 to FY13 N fV DEVELOPMENT REVENUE SUMMARY Month MONTHLY FY 10-11 YTD % of Total FY 11-12 % of MONTHLY YTD Total MONTHLY YTD FY 12-13 MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $888,170 Oct $ 50,792 $ 50,792 6% $ 70,803 $ 70,803 6% $ 170,347 $ 170,347 140.59% $ 2,832,703 $ 1,944,533 Nov $ 65,404 $ 116,196 15% $ 70,119 $ 140,923 11% $ 78,139 $ 248,486 11.44% $ 1,922,050 $ 1,033,880 Dec $ 63,855 $ 180,051 23% $ 76,204 $ 217,127 17% $ 59,570 $ 308,056 (21.83%) $ 1,541,513 $ 653,343 Jan $ 71,143 $ 251,194 32% $ 152,446 $ 369,572 29% $ 62,047 $ 370,103 (59.30%) $ 1,213,256 $ 325,086 Feb $ 45,247 $ 296,441 38% $ 71,951 $ 441,524 35% $ 253,029 $ 623,132 251.67% $ 1,720,806 $ 832,636 Mar $ 95,840 $ 392,281 50% $ 142,953 $ 584,477 46% $ 69,556 $ 692,688 (51.34%) $ 1,445,295 $ 557,125 Apr $ 65,101 $ 457,382 58% $ 131,088 $ 715,565 56% $ 72,902 $ 765,590 (44.39%) $ 1,337,899 $ 449,729 May $ 60,355 $ 517,737 66% $ 123,221 $ 838,786 66% $ 148,052 $ 913,642 20.15% $ 1,386,230 $ 498,060 Jun $ 58,789 $ 576,527 73% $ 119,449 $ 958,235 75% $ 64,994 $ 978,636 (45.59%) $ 1,316,336 $ 428,166 Jul $ 65,507 $ 642,033 82% $ 48,314 $ 1,006,549 79% Aug $ 74,945 $ 716,978 91% $ 209,352 $ 1,215,901 96% Sep $ 70,386 $ 787,364 100% $ 53,813 $ 1,269,714 100% Total $ 787,364 $ 1,269,714 $ 978,636 Development Revenues by Month $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 $- Oct Nov Dec Jan Feb Mar Apr May oFY 10-11 oFY 11-12 IF Jun Jul ■FY 12-13 Aug Sep Intermedix Ambulance Revenue FY 11-12 Month Medicare Medicaid Insurance Private Pay Total October $ 14,708 $ 6,443 $ 38,689 $ 7,808 $ 67,648 November $ 19,514 $ 6,700 $ 53,555 $ 1,471 $ 81,239 December $ 17,436 $ 7,213 $ 64,766 $ 3,070 $ 92,485 January $ 16,317 $ 6,766 $ 47,946 $ 3,092 $ 74,120 February $ 17,158 $ 8,103 $ 46,809 $ 3,379 $ 75,448 March $ 18,472 $ 4,347 $ 44,954 $ 4,136 $ 71,908 April $ 17,260 $ 7,692 $ 59,043 $ 1,781 $ 85,776 May $ 29,206 $ 5,920 $ 83,771 $ 5,218 $ 124,115 June $ 20,135 $ 9,431 $ 64,467 $ 4,509 $ 98,542 Jul $ 14,410 $ 4,509 $ 42,561 $ 912 $ 62,392 August $ 18,258 $ 7,094 $ 47,324 $ 1,073 $ 73,749 September $ 19,602 $ 7,334 $ 29,886 $ 3,214 $ 60,036 Totals $ 222,475 $ 81,552 $ 623,770 $ 39,663 $ 967,459 FY 12-13 Month Medicare Medicaid Insurance Private Pay Total October $ 14,067 $ 7,557 $ 38,958 $ 2,428 $ 63,010 November $ 12,747 $ 3,814 $ 27,102 $ 3,660 $ 47,323 December $ 17,164 $ 9,809 $ 53,689 $ 4,885 $ 85,547 January $ 14,441 $ 10,172 $ 39,866 $ 1,604 $ 66,083 February $ 6,310 $ 9,293 $ 33,915 $ 1,072 $ 50,590 March $ 44,923 $ 6,236 $ 34,614 $ 2,003 $ 87,776 April $ 13,621 $ 9,622 $ 44,529 $ 2,010 $ 69,782 May $ 14,814 $ 7,004 $ 48,324 $ 7,763 $ 77,905 June $ 17,539 $ 6,138 $ 62,699 $ 1,484 $ 87,860 Jul August September Totals $ 155,626 $ 69,645 $ 383,696 $ 26,909 $ 635,876 $° 23% FY 11-12 65 % ■Medicare g Medicaid pinsurance pPrivate Pay 4% 25% 0 FY 12-13 60 % 4% ■Medicare G Medicaid pinsurance pPrivate Pay 2-13 BETTERMENT FUND Contributions 2009 2010 2011 2012 2013 YTD* Total Customers 24,572 24,927 24,930 24,951 24,975 Average # of Monthly Contributors 3,956 3,901 3,449 3,514 2,647 % of Monthly Contributors 16.10% 15.65% 13.84% 14.08% 10.60% Total $ Contributed $23,734 $23,405 $20,695 $15,813 $11,913 Expenditures 2009 2010 2011 2012 2013 YTD* 1+1=2 Program $ 7,332 $ 2,238 $ 242 $ 449 $ 273 Christmas Festival $ 3,062 $ 1,760 $ 3,530 $ 489 $ 5,563 Honorarium $ 9,988 $ 9,746 $ 9,916 $ 10,000 $ 9,466 Total Expenditures $ 20,382 $ 13,744 $ 13,688 $ 10,938 $ 15,302 * Year to Date figures are reported through June 2012 Breakdown of Expenditures 1+1=2 Program 2% L Honorarium 62% Christmas Festival 36% FY2013 Year -to -Date Expenditures 2-14 Water & Wastewater Revenues Water & Wastewater Revenue Assumptions Water & Wastewater Expenditures Water Service Rates Wastewater Service Rates Residential Utility Rate History `.e Water & Wastewater Revenues M 3-1 4 Recycling Other(1) 1% 2% Wastewater 36% Penalties Effluent Water 1% 1% Nater 58% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Proposed FY13 Budget to Water & Wastewater Actual Budget Estimated Budget FY14 Proposed Revenues FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Interest Income(') $ 27,087 $ 30,000 $ 27,000 S 30,000 $ - 0% Sanitation $ 173,885 $ 175,000 $ 185,000 $ 190,000 $ 15,000 9% Water Service $ 10,936,311 $ 11,432,138 $ 11,432,138 $ 12,016,997 $ 584,859 5% Wastewater Service $ 6,269,741 $ 6,918,582 $ 6,918,582 $ 7,483,295 $ 564,713 8% Reclaimed Water Service $ 223,484 $ 215,000 $ 215,000 $ 194,657 $ (20,343) (9%) New Meters(') $ 32,599 $ 25,000 $ 25,000 $ 25,000 $ - 0% Reconnect Fees(') $ 228,128 $ 200,000 $ 220,000 $ 220,000 $ 20,000 10% Inspection Fees(') $ 50,210 $ 50,000 $ 125,000 $ 65,000 $ 15,000 30% Miscellaneous(') $ 36,289 $ 35,000 $ 89,030 $ 35,000 $ - 0% Penalties $ 268,565 $ 275,000 $ 260,000 $ 260,000 $ (15,000) (5%) Initiations/Transfer Fees(') $ 26,085 $ 26,000 $ 26,000 $ 26,000 $ 0% Recycling Fees $ 270,651 $ 280,000 $ 273,000 $ 275,000 $ (5,000) (2%) Use of Rate Stabilization $ 181,844 $ 99,508 $ 99,508 $ 274,107 $ 174,599 175% Rate Stabilization Rebate $ (181,844) $ (99,508) $ (99,508) $ (274,107) $ (174,599) 175% Transfers $ 305,254 $ - $ - $ - $ - 0% TOTAL REVENUES $ 18,848,289 $ 19,661,720 $ 19,795,750 $ 20,820,949 $ 1,159,229 6% Use of Reserves $ 721,784 $ 1,521,363 $ 1,245,788 $ 456,654 $ (1,064,709) (70%) TOTAL RESOURCES $ 19,570,073 $ 21,183,083 $ 21,041,538 $ 21,277,603 $ 94,520 0% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items am aggregated in graph under "Other' 3-1 WATER & WASTEWATER FUND FY14 REVENUE ASSUMPTIONS REVENM SOURCE ASSUN=ONS Interest Income Projected to remain flat with FY13 budget estimates. Based on average rate of return of .50%. Sanitation Services Based on 5% of average monthly billings. Anticipated increase of 2.7% over FYI revised estimates. Water Service Based on three year average volume plus %% growth with projected increases of 190 across all tiers. Wastewater Service Based on three year average volume plus '/2% growth with a projected 360 increase in the volume rate. Reclaimed Water Service Based on 18 months of actual historical consumption data for reclaimed water customers with a 100 increase across all tiers for boosted service. Sale of New Meters Projected to remain flat with FY13 revised estimates. Reconnect Fees Projected to remain flat with FY13. Inspection Fees Projected to 30% from FY13 original estimates. Miscellaneous Projected to remain flat with FY13 original estimates. Penalties Projected to remain flat with FY13 revised estimates. Initiation & Transfer Fees Projected to remain flat with FY13 revised estimates. Recycling Fees Based on average monthly billings less 5% franchise fee estimated 1 % increase over FY13 revised estimates. FY14 will be first full year of bin and cart recycling options. 3-2 Water & Wastewater Expenditures FY13-14 Non -Depart. Capital GIS 2% 2% Finance 2% Public Works 2% Wastewater Treatment 19% Water Distribution 4% Water Production 34% The graph above indicates the expenditure amounts disbursed to the inaiviauai aepartmemb wiLIMI URV a«! aiiu Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Proposed FY13 Budget to Water & Wastewater Actual Budget Estimated Budget FY14 Proposed Expenditures FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Water Office $ 445,283 $ 488 823 $ 488 823 $ 426 802 $ 62,021 13% Total -Finance $ 445,283 $ 488,823 $ 488,823 $ 426,802 $ (62,021) (13%) City Engineer $ 252,265 $ 350,877 $ 350,877 $ 321,025 $ (29,852) (9%) 5% Water Production $ 6,479,802 $ 6,925,852 $ 6,925,852 $ 7,248,269 $ 322,417 0% Water Distribution $ 813,379 $ $ 833,529 3,549,454 $ $ 833,529 3,549,454 $ $ 834,224 3,999,168 $ $ 695 449,714 13% Wastewater Treatment $ 2,628,988 $ 53,704 $ 57,885 $ 57,885 $ 59,740 $ 1,855 3% Meter Reading Total -Public Works $ 10,228,138 $ 11,717,597 $ 11,717,597 $ 12,462,426 $ 744,829 6% Recycling $ 29,098 $ $ 41,300 488,039 $ $ 41,300 488,039 $ $ 41,300 518,567 $ $ - 30,528 0% 6% GIS Legal Services $ 451,997 $ 96,468 $ 75,000 $ 75,000 $ 75,000 $ - 0% Non -Departmental $ 7,865,530 $ 6,825 346 $ 6,827,346 $ 7,228,740 $ 403,394 6% 6% Total -Non Departmental $ 8,443,093 $ 7,429,685 $ 7,431,685 $ 7,863,607 $ 433,922 Total Operating Expenses $ 19,116,514 $ 19,636,105 $ 19,638,105 $ 20,752,835 $ 1,116,730 6% 70% Capital Expenses $ 453,559 $ 1,521,363 $ 1,245,788 $ 456,654 $ $ 1,064,709 52,021 0% Total Expenses $ 19,570,073 $ 21,157,468 $ 20,883,893 $ 21,209,489 The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the increases and decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 3-3 WATER SERVICE RATES Current Rates: Meter Size (inches) 5/8-3/4* 1 1 1/2 2 3 4 5 6 Tiered Rates 0-2 tgals 3-8 tgals 9-15 tgals 16-35 tgals Over 35 tgals Monthlv Charae $ 8.45 $ 9.88 $ 13.84 $ 22.93 $ 46.64 $ 82.22 $ 129.65 $ 184.99 per 1,000 gallons $ 2.48 $ 3.41 $ 3.98 $ 4.51 $ 5.11 Pror r harge: Meter Size (inches) 5/8-3/4* 1 1 1/2 2 3 4 5 6 ential Volume Ch. Tiered Rates 0-2 tgals 3-8 tgals 9-15 tgals 16-35 tgals Over 35 tgals d Rates: Monthly Charae $ 8.45 $ 9.88 $ 13.84 $ 22.93 $ 46.64 $ 82.22 $ 129.65 $ 184.99 per 1,000 gallons $ 2.67 $ 3.60 $ 4.17 $ 4.70 $ 5.30 Single Family Residential Rate 5tawllzation Keruna: singie ramuy Kesiaenuai rate otaomzanon Reruns: 120 per 1,000 (tgals) up to 15 tgals/monthly 250 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 12¢/tgal $ 99,508 Estimated total refund @ 25¢/tgal $ 274,107 Estimated refund volume in tgals: 829,233 Estimated refund volume in tgals: 1,096,428 Refund not applicable to irrigation meters Refund not applicable to irrigation meters Irrigation Volume Charge per 1,000 gallons (tgals) Irrigation Volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 3.74 0-2 tgals $ 3.93 3-8 tgals $ 3.74 3-8 tgals $ 3.93 9-15 tgals $ 3.98 9-15 tgals $ 4.17 16-35 tgals $ 4.51 16-35 tgals $ 4.70 Over 35 tgals $ 5.11 Over 35 tgals $ 5.30 Other Volume Charges per 1,000 gallons (tgals) Other Volume Charges per 1,000 gallons (tgals) Commercial & Multi -family $ 3.74 Commercial & Multi -family $ 3.93 Fire Hydrant & Gas Wells $ 9.00 Fire Hydrant & Gas Wells $ 9.19 Supplemental Irrigation $ 9.00 Supplemental Irrigation $ 9.19 Reclaimed o ume Charge per 1,000 gallons (tgals) Reclaimed o ume Charge per 1,000 gallons (tgals) Non -Boosted $ 1.50 Non -Boosted $ 1.55 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ 3.58 0-8 tgals $ 3.68 9-15 tgals $ 3.81 9-15 tgals $ 3.91 16-35 tgals $ 4.18 16-35 tgals $ 4.28 Over 35 tgals $ 4.75 Over 35 tgals $ 4.85 Construction & Gas Wells $ 7.65 Construction & Gas Wells $ 7.75 3-4 WASTEWATER SERVICE RATES Current Rates: Proposed Rates: Residential Charges: Residential BaseCharge: Base Charge: Base Charge: Within Corporate Limits $ 7.25 Within Corporate Limits $ 7.25 Outside Corporate Limits $ 11.75 Outside Corporate Limits $ 11.75 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 90% of metered water up to 12,000 gallons) (based on 90% of metered water up to 12,000 gallons) Within Corporate Limits $ 2.83 Within Corporate Limits $ 3.19 Outside Corporate Limits $ 2.83 Outside Corporate Limits $ 3.19 Commercial and IndustrialCharges: Commercial and IndustrialCharges: Base Charge: Base Charge: Within Corporate Limits $ 7.25 Within Corporate Limits $ 7.25 Outside Corporate Limits $ 11.75 Outside Corporate Limits $ 11.75 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 100% of metered water) (based on 100% of metered water) Within Corporate Limits $ 2.83 Within Corporate Limits $ 3.19 Outside Corporate Limits $ 2.83 Outside Corporate Limits $ 3.19 3-5 CITY OF EULESS RESIDENTIAL UTILITY RATE HISTORY WATER Year Base Rate 0-2 Tgals 3-8 Tgals 9-15 Tgals 16-35 Tgals >35 Tgals FY05 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY06 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY07 $7.25 $2.80 $2.80 $2.80 $2.80 $2.80 FY08 $7.25 $2.97 $2.97 $2.97 $2.97 $2.97 FY09 $7.25 $3.11 $3.11 $3.11 $3.11 $3.11 FYI $7.75 $2.27 $3.09 $3.64 $3.97 $4.50 FYI $7.95 $2.27 $3.20 $3.75 $4.10 $4.66 FY12 $7.95 $2.48 $3.41 $3.98 $4.36 $4.96 FYI $8.45 $2.48 $3.41 $3.98 $4.51 $5.11 FY14 Proposed $8.45 $2.67 $3.60 $4.17 $4.70 $5.30 WASTEWATER DRAINAGE FEE 90% of Metered Lot Less Year Base Rate Water Year Than 5 Acres FY05 $5.50 $1.93 FY05 $2.50 FY06 $5.50 $2.00 FY06 $2.50 FY07 $5.50 $2.00 FY07 $2.50 FY08 $5.50 $2.21 FY08 $2.50 FY09 $5.50 $2.43 FY09 $2.50 FY10 $6.00 $2.53 FYI $2.50 FYI $6.75 $2.66 FYI $2.50 FY12 $6.75 $2.70 FY12 $2.50 FYI $7.25 $2.83 FY13 $2.50 FY14 Proposed $7.25 $3.19 FY14 $2.50 3-6 All Other Enterprise Operating Funds Special Revenue Operating Funds Short- Term Motor Vehicle Rental Tax EDC Sales Tax Summary CCPD Sales Tax Summary Internal Service Operating Funds Insurance and Benefits Risk Management & Workers' Comp Debt Service Operating Funds All Other Enterprise Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating �- funds presented within the City of Euless' Annual Operating Budget. Enterprise Funds Actual FY 12 Budget FY 13 Estimated FY 13 Proposed Budget FY 14 FY13 Budget to FY14 Proposed $ Diff % Diff. Service Center Fund: Revenues $ 1,105,643 $ 1,117,456 $ 1,148,456 $ 1,173,610 $ 56,154 5% Operating Expenses $ 1,067,373 $ 1,117,456 $ 1,117,456 $ 1,173,610 $ 56,154 5% Use of Reserves $ - $ - $ - $ 14,900 $ 14,900 0% Capital Expenses $ - $ - $ - $ 14,900 $ 14,900 0% Drainage Utility System: Revenues $ 705,864 $ 704,500 $ 704,500 $ 709,500 $ 5,000 1% Operating Expenses $ 1,316,985 $ 699,521 $ 699,521 $ 701,440 $ 1,919 0% Use of Reserves $ 611,121 $ 278,000 $ 278,000 $ 25,000 $ (253,000) (91%) Capital Expenses $ - $ 278,000 $ 278,000 $ 25,000 $ (253,000) (91 %) Recreation Classes: Revenues $ 442,917 $ 383,250 $ 436,230 $ 442,732 $ 59,482 16% Operating Expenses $ 428,393 $ 370,557 $ 388,920 $ 437,732 $ 67,175 18% Use of Reserves $ - $ 90,608 $ 80,140 $ 179,338 $ 88,730 98% Capital Expenses $ - $ 90,608 $ 80,140 $ 179,338 $ 88,730 98% Arbor Daze: Revenues $ 60,009 $ 60,000 $ 60,000 $ 60,000 $ - 0% Operating Expenses $ 57,712 $ 55,000 $ 55,000 $ 55,000 $ - 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 4,783,918 $ 4,453,840 $ 4,514,218 $ 3,826,012 $ (627,828) (14%) Operating Expenses $ 4,773,766 $ 4,451,178 $ 4,514,062 $ 3,826,012 $ (625,166) (14%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Revenues $ 1,549,153 $ 1,480,288 $ 1,529,521 $ 1,508,580 $ 28,292 2% Operating Expenses $ 1,767,580 $ 1,442,983 $ 1,499,364 $ 1,480,613 $ 37,630 3% Use of Reserves $ 218,427 $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Service Center Fund is used to account for the maintenance of the City's motor vehicles. The Drainage Fund is used to account for the acquisition, operation, and maintenance of the city's municipal drainage utility system. The Recreation Class Fund is used to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis. The Arbor Daze Fund is used to account for expenses related to the annual festival, funded by sponsorships and booth rentals. The Texas Star Golf Course and Texas Star Sports Complex Funds are used to account for the operations and maintenance of these facilities which are supported primarily by user charges. 4-1 Special Revenue Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Proposed FY13 Budget to Special Revenue Actual Budget Estimated Budget FY14 Proposed Funds FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Hotel/Motel: Revenues $ 293,105 $ 280,150 $ 305,123 $ 305,120 $ 24,970 9% Operating Expenses $ 257,718 $ 277,810 $ 277,810 $ 304,165 $ 26,355 9% Use of Reserves $ - $ - $ - $ 55,398 $ 55,398 0% Capital Expenses $ 8,585 $ - $ - $ 55,398 $ 55,398 0% Juvenile Case: Revenues $ 77,645 $ 82,500 $ 86,685 $ 87,500 $ 5,000 6% Operating Expenses $ 57,995 $ 80,589 $ 80,589 $ 81,780 $ 1,191 1% EDC Y20 Sales Tax: Revenues $ 3,759,124 $ 3,713,616 $ 4,020,258 $ 4,100,532 $ 386,916 10% Operating Expenses $ 3,053,711 $ 3,514,626 $ 3,500,994 $ 4,048,832 $ 534,206 15% Use of Reserves $ - $ 694,304 $ 374,442 $ 889,809 $ 195,505 28% Capital Expenses $ 202,720 $ 694,304 $ 374,442 $ 889,809 $ 195,505 28% CCPD Y40 Sales Tax: Revenues $ 1,827,268 $ 1,782,590 $ 1,973,093 $ 1,969,802 $ 187,212 11% Operating Expenses $ 1,595,603 $ 1,780,291 $ 1,780,291 $ 1,958,433 $ 178,142 10% Use of Reserves $ - $ 110,534 $ 110,534 $ 261,606 $ 151,072 137% Capital Expenses $ 151,542 $ 110,534 $ 110,534 $ 261,606 $ 151,072 137% Police Seized Assets Fund: Revenues $ - $ 263,970 $ 2,763,970 $ - $ (263,970) (100%) Operating Expenses $ - $ 263,970 $ 63,345 $ 271,234 $ 7,264 3% Use of Reserves $ - $ - $ - $ 1,717,837 $ 1,717,837 0% Capital Expenses $ - $ - $ - $ 1,446,603 $ 1,446,603 0% Police Drug Fund Revenues $ 28,293 $ 1,000 $ 1,000 $ 1,000 $ - 0% Operating Expenses $ 39,896 $ 500 $ 58,172 $ 1,000 $ 500 100% Use of Reserves $ 111,657 $ - $ 57,172 $ - $ - 0% Capital Expenses $ 100,054 $ - $ - $ - $ - 0% Public Safety Special Revenue Revenues $ 158,126 $ 104,587 $ 104,587 $ 148,927 $ 44,340 42% Operating Expenses $ 144,547 $ 104,587 $ 104,587 $ 148,927 $ 44,340 42% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ 11,878 $ - $ - $ - $ - 0% Car Rental Tax: Revenues $ 12,962,260 $ 12,935,000 $ 13,462,531 $ 13,462,751 $ 527,751 4% Operating Expenses $ 10,148,941 $ 10,367,180 $ 10,682,815 $ 11,302,081 $ 934,901 9% Use of Reserves $ 2,670,410 $ 2,342,688 $ 1,975,432 $ 1,365,811 $ (976,877) (42%) Capital Expenses $ 5,483,729 $ 2,342,688 $ 1,975,432 $ 1,365,811 $ (976,877) (42%) Glade Parks TIRZ Revenues $ 54,683 $ 11,630 $ 11,315 $ 113,679 $ 102,049 877% Operating Expenses $ 93,468 $ 11,630 $ 11,315 $ 113,679 $ 102,049 877% Glade Parks PID Revenues $ 2,979 $ 219,994 $ 112,736 $ 728,679 $ 508,685 231% Operating Expenses $ 2,979 $ 228,364 $ 228,679 $ 127,565 $ (100,799) (44%) Use of Reserves $ - $ 8,370 $ 115,943 $ - $ (8,370) (100%) Cable PEG Fund: Revenues $ 161,955 $ - $ 61,000 $ 60,000 $ 60,000 0% Operating Expenses $ 3,352 $ - $ - $ 60,000 $ 60,000 0% 4-2 Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated primarily for the promotion and advertisement of the City of Euless. The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and operating costs required to process juvenile cases. The EDC '/20 Sales Tax Fund is used to account for the Y20 sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. The Crime Control and Prevention District (CCPD) 1/40 Sales Tax Fund is used to account for %0 sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police expenditures. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Public Safety Special Revenue Fund is used to account for grant funds and other restricted revenues received by both police and fire. Expenses must be spent in accordance with the grant provisions. The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction and capital expenditures. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. The Glade Parks Tax Increment Reinvestment Zone (TIRZ) Fund is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are used for the repayment of the related infrastructure cost. The Glade Parks Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are used for the repayment of debt issued to fund public improvements within the district. The district will only assess property owners for the portion of the debt payment not covered with resources The Cable PEG Fund is used to account for a 1 % fee collected from cable channel providers for expansion of the City's public, educational, and governmental channel. 4-3 SHORT-TERM MOTOR VEHICLE RENTAL TAX Monthly Monthly YTD Increase/ % of % of 2009-10 2010-11 2011-12 2012-13 (Decrease) Change Change Month Monthly YTD Monthly YTD Monthly YTD Monthly YTD from PY from PY from PYTD Oct $ 983,366 $ 983,366 $ 975,773 $ 975,773 $ 1,015,306 $ 1,015,306 $ 1,147,311 $ 1,147,311 $ 132,005 13% 13% Nov $ 917,231 $ 1,900,597 $ 987,532 $ 1,963,305 $ 1,083,338 $ 2,098,644 $ 1,040,814 $ 2,188,125 $ 42,524 4% 4% Dec $ 1,067,811 $ 2,968,408 $ 1,113,893 $ 3,077,198 $ 1,185,425 $ 3,284,069 $ 1,185,578 $ 3,373,703 $ 153 0% 3% Jan $ 920,888 $ 3,889,296 $ 1,003,168 $ 4,080,366 $ 1,063,410 $ 4,347,479 $ 1,142,533 $ 4,516,236 $ 79,123 7% 4% Feb $ 851,008 $ 4,740,304 $ 895,614 $ 4,975,980 $ 967,331 $ 5,314,809 $ 999,745 $ 5,515,981 $ 32,414 3% 4% Mar $ 777,408 $ 5,517,712 $ 838,562 $ 5,814,543 $ 874,864 $ 6,189,673 $ 1,000,143 $ 6,516,124 $ 125,279 14% 5% Apr $ 910,102 $ 6,427,814 $ 1,061,349 $ 6,875,892 $ 991,598 $ 7,181,272 $ 1,067,951 $ 7,584,075 $ 76,353 8% 6% May $ 942,611 $ 7,370,425 $ 1,074,285 $ 7,950,177 $ 1,155,047 $ 8,336,318 $ 1,210,598 $ 8,794,673 $ 55,551 5% 5% Jun $ 1,051,577 $ 81422,002 $ 1,071,267 $ 9,021,443 $ 1,116,913 $ 9,453,231 $ 1,190,893 $ 9,985,566 $ 73,980 7% 6% Jul $ 1,026,563 $ 9,448,565 $ 1,073,273 $ 10,094,717 $ 1,176,202 $ 10,629,433 $ 1,240,280 $ 11,225,846 $ 64,078 5% 6% Aug$ 986,108 $ 10,434,674 $ 1,152,135 $ 11,246,851 $ 1,152,604 $ 11,782,037 Se $ 983,354 $ 11,418,028 $ 1,075,720 $ 12,322,572 $ 1,062,366 $ 12,844,403 AVG: $ 951,502 AVG: $ 1,026,881 AVG: $ 1,070,367 AVG: $ 1,122,585 HE $ 1,067,811 HI: $ 1,152,135 HE $ 1,185,425 HE $ 1,240,280 LO: $ 777,408 LO: $ 838,562 LO: $ 874,864 LO: $ 999,745 MOTOR VEHICLE RENTAL TAX REVENUES - $1.20- $1.00 c $0.80 - 0 $0.60 $0.40 - $0.20 $0.00 0 2009-10 0 2010-11 0 2011-12 ■ 2012-13 This 5% tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports utility vehicles, and light trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton. The tax was effective February 1, 2000. Of the amount collected, two-thirds is due to Dallas and Ft. Worth. City of Euless Summary of %0 EDC Sales Tax Mo % of Projected 2009-10 % of 2010-11 % of 2011-12 % of 2012-13 % of Change 2012-13 Overl(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $ 3,710,116 Oct $ 233,775 $ 233,775 8% $ 254,914 $ 254,914 8% $ 274,244 $ 274,244 7% $ 312,599 $ 312,599 8% 13.99% $ 4,114,764 $ 404,648 Nov $ 278794 $ 512,570 17% $ 304,501 $ 559415 17% $ 339,525 $ 613,770 17% $ 344,075 $ 656,674 17% 1.34% $ 3,901,181 $ 191,065 Dec $ 211,947 $ 724516 24% $ 243,310 $ 802,725 25% $ 270,583 $ 884,352 24% $ 342,836 $ 999,510 24% 26.70% $ 4,129,728 $ 419,612 Jan $ 226,799 $ 951,315 31% $ 237,863 $ 1,040,588 32% $ 267,692 $ 1,152,045 31% $ 287,844 $ 1,287,354 31% 7.53% $ 4,093,257 $ 383,141 Feb $ 304588 $ 1,256,903 41% $ 316,164 $ 1,356,752 42% $ 327,740 $ 1,479,785 40% $ 382,450 $ 1,669,803 41% 16.69% $ 4,102,123 $ 392,007 Mar $ 217,550 $ 1,473,454 48% $ 244,793 $ 1,601,544 49% $ 256,529 $ 1,736,314 47% $ 297,446 $ 1,967,249 48% 15.95% $ 4,106,206 $ 396,090 Apr $ 189,836 $ 1,663,290 54% $ 212,743 $ 1,814,287 56% $ 273,177 $ 2,009,491 54% $ 295,108 $ 2,262,357 55% 8.03% $ 4,124,881 $ 414,765 May $ 335,650 $ 1,998,939 65% $ 334,494 $ 2,148,781 66% $ 374,508 $ 2,383,999 64% $ 372,433 $ 2,634,789 65% 0.55% $ 4,052,727 $ 342,611 Jun $ 269,467 $ 2,258,407 74% $ 265,343 $ 2,414 125 74% $ 291,527 $ 2,675,526 72% $ 326,092 $ 21959,881 73% 11.51% $ 4,054,505 $ 344,389 Jul $ 249854 $ 2,508,261 82% $ 247,202 $ 2,661 326 81% $ 353,864 $ 3,029,390 82% $ 331,454 $ 3,291,334 82% 6.33% $ 4,035,741 $ 325,625 Aug $ 311,817 $ 2,820 078 92% $ 337,741 $ 2,999,067 92% $ 370,405 $ 3,399,795 92% Sep $ 250,381 $ 3,070,459 100% $ 269142 $ 3,268,209 100% $ 309,122 $ 3.708,917 1000% Cn AVG: $ 255,872 AVG: $ 272,351 AVG: $ 309,076 HE $ 335,650 HI: $ 337,741 HI: $ 374,508 LO: $ 189,836 LO: $ 212,743 LO: $ 256,529 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 AVG: $ 329,133 HI: $ 382,450 LO: $ 287,844 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep a 2009-10 ■ 2010-11 0 2011-12 ■ 2012-13 City of Euless '/40 CC_ PD Sales_ Tax Mo % of Projected 2009-10 %of 2010-11 %of 2011-12 %of 2012-13 % of Change 2012-13 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $ 1,782 440 Oct $ 112,841 $ 112,841 8% $ 115,186 $ 115,185 7% $ 136,582 $ 136,582 8% 151,523 151,523 7.42%1 10.94% $ 2,042,806 $ 260,366 Nov $ 119,438 $ 232,279 17% $ 147,649 $ 262,834 17% $ 168,458 $ 305,040 17% 171,947 323,470 16.74% 2.07% $ 1,932,050 $ 149,610 Dec $ 103,967 $ 336,246 24% $ 125,706 $ 388,639 25% $ 133,288 $ 438,328 24% 169,923 493,393 24.40% 27.49% $ 2,022,005 $ 239,565 Jan $ 105,008 $ 441,253 31% $ 118145 $ 506,684 32% $ 131,629 $ 569,957 32% 141,490 634,883 31.78% 7.49% $ 1,998,047 $ 215,607 Feb $ 136,378 $ 577,631 41% $ 154,177 $ 660,862 42% $ 161,417 $ 731,374 40% 180,636 815,519 41.11% 11.91% $ 1,983,663 $ 201,223 Mar $ 101,467 $ 679,098 48% $ 109,568 $ 770,420 49% $ 124,842 $ 856,216 47% 151,980 967,499 48.03% 21.74% $ 2,014,503 $ 232,063 Apr $ 91,931 $ 771,029 55% $ 102,336 $ 872,755 55% .$ 134,343 $ 990,559 55% 144,443 1,111,942 54.98% 7.52% $ 2,022,593 $ 240,153 May $ 139,244 $ 910,272 650/6 $ 159,558 $ 1,032,313 85% $ 170,264 $ 1,160,823 64% 184,006 1,295,948 64.73% 8.07% $ 2002165 $ 219,725 Jun $ 122,220 $ 1,032,493 74% $ 129,799 $ 1,162,112gj730% $ 142,958 $ 1,303,781 72% 160,385 1,456,333 72.78% 12.19% $ 2,000,926 $ 218,486 Jul $ 117,523 $ 1,150016 82% $ 121,052 $ 1,283,16681% $ 171,675 $ 1,475,456 82% 163,224 1,619,557 81.36% 4.92% $ 1,990,700 $ 208,260 Aug $ 135846 $ 1,285,862 92% $ 164,608 $ 1,447,77392% $ 182,759 $ 1,658,215 92% Se $ 118,045 $ 1,403.907 100% $ 134,107 $ 1,581,88000% $ 150033 $ 1,808,248 100% AVG: $ 116,992 HI: $ 139,244 LO: $ 91,931 $200,000 $180,000 $160,000 j $140,000 $120,000 $100,000 $80,000 $60,000 { $40,000 $20,000 Oct Nov AVG: $ 131,823 HI: $ 164,608 LO: $ 102,336 Dec AVG: $ 150,687 AVG: HE $ 182,759 HI: LO: $ 124,842 LO: '/4¢ CCPD Sales Tax Revenue 161,956 184,006 141,490 Jan Feb Mar Apr May Jun 0 2009-10 a 2010-11 a 2011-12 ■ 2012-13 Jul Aug Sep Internal Service Operating Funds �. This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. L� Internal Service Funds Actual FY 12 Budget FY 13 Estimated FY 13 Proposed Budget FY 14 FY13 Budget to FY14 Proposed $ Diff % Diff. Equipment Replacement: Revenue $ 742,935 $ 923,295 $ 923,295 $ 1,045,576 $ 122,281 13% Operating Expenses $ 828,971 $ 1,139,164 $ 1,139,164 $ 1,462,300 $ 323,136 28% Use of Excess Reserves $ 86,036 $ 215,869 $ 215,869 $ 416,724 $ 200,855 0% Insurance: Revenue $ 4,907,318 $ 5,499,331 $ 5,499,331 $ 6,006,016 $ 506,685 9% Operating Expenses $ 5,096,935 $ 5,481,027 $ 5,481,027 $ 5,996,239 $ 515,212 9% Use of Reserves $ 189,617 $ 50,000 $ - $ 100,000 $ 50,000 100% Capital Expenses $ - $ 50,000 $ - $ 100,000 $ 50,000 100% Risk/WC Management: Revenue $ 800,852 $ 811,794 $ 811,794 $ 813,722 $ 1,928 0% Operating Expenses $ 642,058 $ 792,657 $ 792,657 $ 804,421 $ 11,764 1 % Use of Reserves $ - $ 175,000 $ - $ 300,910 $ 125,910 72% Capital Expenses $ - $ 175,000 $ - $ 300,910 $ 125,910 72% Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. The Risk Management Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 4-7 Insurance & Benefits FY2013-14 Revenues: City Contribution For Employees and Dependents Employee Contribution Employee/Retiree Contribution Interest Income Total Revenues Expenses: Operating Expenses Operations Claims Prescription Claims Re -Insurance Fee Insurance Services Wellness Programs OPEB Trust Contribution Total Operating Expenses Net Operating Revenues and Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses Total Proposed Capital Expenses Total Expenses in Excess of Revenues Reserves - Health FY05 $ 1,021,884 FY06 $ 1,872,555 FY07 $ 2,814,413 FY08 $ 3,523,091 FY09 $ 3,394,412 FY10 $ 2,565,882 FY11 $ 2,877,946 FY12 $ 2,688,329 FY13 (estimated) $ 2,706,633 FY13 (projected) $ 2,616,410 Goal $ 2,204,698 \ ' Proposed Use Of Reserves $ 4,318,600 $ 1,677,416 $ 10,000 $ 104,430 $ 3,885,901 $ 888,085 $ 428,920 $ 270,663 $ 18,240 $ 400,000 $ 50,000 $ 50,000 $ 6,006,016 $ 5,996,239 $ 9,777 $ 100,000 $ (90,223) 4-8 Risk Management & Workers' Comp FY2013-14 Revenues: Transfers General $ 225,000 Water & Wastewater $ 225,000 Interest Income $ 1,200 Charges Workers' Comp $ 351,941 Employee Assistance $ 10,581 Total Revenues $ 813,722 Expenses: Operating Expenses Risk Management $ 427,071 Worker's Compensation $ 377,350 Total Operating Expenses $ 804,421 Net Operating Revenues and Expenses $ 9,301 Proposed Capital Expenses Capital Carryover $ 175,000 Recommended Capital Expenses $ 125,910 Total Proposed Capital Expenses $ 300,910 Total Expenses in Excess of Revenues $ (291,609) Reserves FY05 $ 760,033 FY06 $ 923,433 FY07 $ 1,028,036 FY08 $ 1,078,099 FY09 $ 1,352,720 FY10 $ 1,043,561 FY11 $ 1,008,222 FY12 $ 1,167,779 FY13 (estimated) $ 1,186,916 FY14 (projected) $ 895,307 Goal $ 600,000 *Proposed Use Of Reserves 4-9 Debt Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Debt Service Funds Actual FY 12 Budget FY 13 Estimated FY 13 Proposed Budget FY 14 FYI Budget to FY14 Proposed $ Diff % Diff. General Obligation Debt Revenues $ 9,791,755 $ 3,489,884 $ 4,733,417 $ 3,429,336 $ (60,548) (2%) Operating Expenses $ 9,676,469 $ 3,603,384 $ 4,817,830 $ 3,552,787 $ (50,597) (1%) Use of Reserves $ 18,547 $ 113,500 $ 84,413 $ 123,451 $ 9,951 9% Star Center Debt Revenues $ 714,746 $ 710,478 $ 710,228 $ 713,265 $ 2,787 0% Operating Expenses $ 714,773 $ 710,658 $ 710,658 $ 713,915 $ 3,257 0% Use of Reserves $ 27 $ 180 $ 430 $ 650 $ 470 261% EDC Debt Service Revenues $ 4,718,798 $ 901,914 $ 901,914 $ 904,615 $ 2,701 0% Operating Expenses $ 4,718,830 $ 901,914 $ 901,914 $ 904,615 $ 2,701 0% Use of Reserves $ 32 $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 428,272 $ 401,998 $ 401,998 $ 528,701 $ 126,703 32% Operating Expenses $ 413,840 $ 401,998 $ 401,998 $ 528,701 $ 126,703 32% Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Debt Revenues $ 163,644 $ 164,188 $ 164,188 $ 163,900 $ (288) (0%) Operating Expenses $ 163,119 $ 164,188 $ 159,505 $ 163,900 $ (288) (0%) Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Golf Course Debt Revenues $ 685,382 $ 683,613 $ 682,374 $ 610,250 $ (73,363) (11 %) Operating Expenses $ 683,948 $ 683,612 $ 682,701 $ 610,250 $ (73,362) (11 %) Use of Reserves $ - $ - $ 327 $ - $ - 0% Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The G.O Debt Service Fund is used to account for the collection of a continuing ad valorem tax levied by the City. Expenses are dedicated to the payment of principal and interest on General Obligation Bonds, General Obligation Refunding Bonds, and Certificates of Obligation. The Star Center Debt Fund is used to account for monthly lease payments on the Dr. Pepper Stars Centre. Expenses are dedicated to annual debt service requirements. The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a '/¢ sales and use tax levied within the City. Expenses are dedicated to the sole benefit of the Euless Development Corporation obligations. The Water & Wastewater Debt Service Fund is used to account for a pledge of the surplus net revenues of the City's Waterworks and Sewer System. Expenses are dedicated to payment of annual debt service requirements. The Texas Star Sports Complex Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Softball World complex and The Parks At Texas Star. Expenses are dedicated to payment of annual debt service requirements. The Golf Course Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Texas Star Golf Course. Expenses are dedicated to payment of annual debt service requirements. 4-10 C4]�]ta1 Capital Requests by Fund Capital Requests by Department Infrmixudum Plans Street Overlay Plans Sidewalk/Street Light/Signal Plans meet Projected Equipment Replacement Fund Fleet Transfers Proposed Fleet Purchases Capital and Supplemental Requests - 2014 By Fund Program Program Dept. CMO Dept. Fund Division Program Description Type Cost Totals Ranking Ranking 71 Non -Departmental Car Rental Non -Departmental Special Legal Fund Capital $ 200,000 $ 200,000 1 73 Non -Departmental Car Rental Non -Departmental Relocation Services Capital $. 200,000 $ 400,000 1 76 Non -Departmental Car Rental Non -Departmental County Overlay Capital $ 300,000 $ 700,000 1 83 Non -Departmental Car Rental Non -Departmental Transfer to Street CIP Capital $ 189,786 1 $ 889,786 1 84 Non -Departmental Car Rental Car Rental CIP Transfer to Car Rental CIP Capital $ 117,000 ' $ 1,006,786 1 1 Finance General Administration Copier Capital $ 11,000 $ 11,000 1 1 7 Fire General EMS/Suppression SCBA Replacement Capital $ 125,000 $ 136,000 1 1 8 Fire General EMS/Suppression Lifepak 15 Heart Monitor Defibrillators (Phase 2 of 3) Capital $ 124,994 $ 260,994 2 1 10 Fire General EMS/Suppression Reserve Truck Equipment Package Capital $ 35,467 $ 296,461 4 1 11 Fire General EMS/Suppression Treadmills (final phase) Capital $ 15,000 $ 311,461 5 1 12 Fire General EMS/Suppression Hand Tool Replacements Capital $ 22,255 $ 333,716 6 1 13 Fire General EMS/Suppression Weight Training Equipment Capital $ 12,000 $ 345,716 7 1 15 Info Svcs General Info Svcs Hardware/Software Replacement - GF Capital $ 104,380 $ 450,096 1 1 16 Info Svcs General Info Svcs Court Technology Capital $ 81,220 $ 531,316 2 1 17 Info Svcs General Info Svcs Document Imaging System Capital $ 104,877 $ 636,193 3 1 18 Info Svcs General Info Svcs IPad-Fire Marshall Capital $ 2,275 $ 638,468 4 1 19 Info Svcs General Info Svcs IPads-Facilities (4) Capital $ 5,500 $ 643,968 5 1 28 PACS General Sr Citizen Ctr Security Camera System for Senior Center Capital $ 8,144 $ 652,112 4 1 29 PACS General Sr Citizen Ctr Cardio Equipment for Senior Center Capital $ 29,938 $ 682,050 5 1 37 Fleet & Facility General Facility HVAC-Package Unit Replacements (year 2 of 3) Capital $ 68,000 $ 750,050 1 1 38 Fleet & Facility General Facility Gym Light Replacement Capital $ 12,500 $ 762,550 2 1 39 Fleet & Facility General Facility Carpet Replacement-PACS Building Capital $ 16,500 $ 779,050 3 1 43 Fleet & Facility General Facility Animal Shelter -Repaint Kennels and Associated Rooms Capital $ 8,000 $ 787,050 7 1 45 Fleet & Facility General Facility EFLC-Front Exterior Canopy Liner Capital $ 28,000 $ 815,050 9 1 57 Police General Patrol Division Local S.T.E.P. Capital $ 50,000 $ 865,050 3 1 68 Public Works General Street Maintenance Street Zipper Capital $ 130,000 $ 995,050 3 1 21 Info Svcs General Info Svcs Police Hardware -Virtual Storage Capital $ 32,602 $ 1,027,652 2 1 22 Info Svcs General Info Svcs Data Encryption Software AS/400 Capital $ 7,700 $ 1,035,352 3 1 65 Police General Administration Part -Time Court Officer Capital $ 16,000 $ 1,051,352 2 1 53 Fleet & Facility General Facility Part -Time Building Custodian Capital $ 20,000 $ 1,071,352 1 1 75 Non -Departmental General Non -Departmental Retirements Capital $ 225,000 $ 1,296,352 1 9 Fire General EMS/Suppression Overtime Capital $ 25,000 $ 1,321,352 3 1 70 Non -Departmental General Non -Departmental City's Match for Tarrant County Home Program/CPR Capital $ 75,000 $ 1,396,352 1 72 Non -Departmental General Non -Departmental Street Overlay Capital $ 300,000 $ 1,696,352 1 74 Non -Departmental General Non -Departmental Radio Lease Payment (Year 4 of 5) Capital $ 98,000 $ 1,794,352 1 81 Non -Departmental General General CIP ADA Facility Improvements Capital $ 50,000 $ 1,844,352 1 14 Fire General Fire Marshall Storage Building Capital $ 4,799 $ 1,849,151 8 2 6 Library General Library Smart Board System Capital $ 6,200 $ 1,865,351 3 2 44 Fleet & Facility General Facility Waste Oil Shop Heaters Capital $ 22,500 $ 1,877,851 8 2 55 Police General Service Motorola Radio System (Year 1 of 10) Capital $ 167,923 $ 2,045,774 1 2 54 Fleet & Facility General Fleet/Facility Full -Time Office/Clerical Worker (% of cost) Supplemental $ 25,365 $ 25,365 2 2 35 PACS Hotel/Motel Hotel/Motel Security Camera System for Museum Capital $ 6,398 $ 6,398 11 1 36 PACS Hotel/Motel Hotel/Motel Tourism Brochure Distribution Program Capital $ 9,000 $ 15,398 12 1 82 Hotel/Motel Hotel/Motel Conference Center Improvements Capital $ 40,000 $ 65,398 1 Capital and Supplemental Requests - 2014 By Fund Program Program Dept. CMO Dept. Fund Division Program Description Type Cost Totals Ranking Ranking 2 Planning EDC Planning Planning Consultants Capital $ 200,000 $ 200,000 1 1 3 Planning EDC Planning Aerial Mural Capital $ 3,150 $ 203,150 2 1 24 Info Svcs EDC Info Svcs Hardware/Software Replacement - EDC Capital $ 5,868 $ 209,018 1 1 31 PACS EDC Parks Heritage Park Painting Capital $ 7,500 $ 216,518 7 1 34 PACS EDC Parks Lights -Villages of Bear Creek Parking Lot (Dog Park) Capital $ 7,000 $ 223,518 10 1 79 Non -Departmental EDC Parks Parks Upgrades Capital $ 200,000 $ 423,518 1 4 Library EDC Library Library Furnishings Capital $ 14,011 $ 437,529 1 1 5 Library EDC Library Security Camera System Upgrade Capital $ 5,970 $ 443,499 2 1 46 Fleet & Facility EDC Facility Library AV System Replacement Capital $ 11,500 $ 454,999 10 1 47 Fleet & Facility EDC Facility Library Entrance Wall Paper Capital $ 8,800 $ 463,799 11 1 25 PACS EDC Recreation Portable Pickle Ball Court Capital $ 10,000 $ 473,799 1 1 40 Fleet & Facility EDC Facility Decorative Light Fixture Replacement -McCormick Park Capital $ 68,500 $ 542,299 4 1 56 Police CCPD Administration Security Upgrade for Police Facility Capital $ 76,000 $ 76,000 2 1 58 Police CCPD Administration Part -Time Detention PSO Capital $ 71,500 $ 147,500 4 1 59 Police CCPD Administration Police Equipment Capital $ 28,145 $ 175,645 5 1 60 Police CCPD Administration Jail Appliances Capital $ 25,148 $ 200,793 6 1 61 Police CCPD Service Part -Time Dispatcher Capital $ 46,080 $ 246,873 7 1 63 Police CCPD Detention Jail Tower Control Room Furniture Capital $ 14,733 $ 261,606 9 1 Cif N 64 Police CCPD Patrol Division Regional SWAT Team Training Supplemental $ 16,500 $ 16,500 1 1 69 Insurance Insurance Insurance Employee Health Clinic Interior Finish Out Capital $ 50,000 $ 50,000 1 1 41 Fleet & Facility Risk Facility Greenhouse -Replacement of Exterior Covering Capital $ 24,500 $ 24,500 5 1 42 Fleet & Facility Risk Facility Roof Repairs Capital $ 18,500 $ 43,000 6 1 62 Police Risk Administration Weather Station with Lightning Package Capital $ 59,910 $ 102,910 8 1 48 Fleet & Facility Risk Facility Roof Consultant Capital $ 23,000 $ 125,910 12 1 26 PACS Rec. Special Fund Recreation Cardio and Weight Equipment Capital $ 52,555 $ 52,555 2 1 27 PACS Rec. Special Fund Recreation Playbook Printing and Mailing Capital $ 35,000 $ 87,555 3 1 30 PACS Rec. Special Fund Recreation Fitness on Demand Capital $ 11,783 $ 99,338 6 1 32 PACS Rec. Special Fund Recreation Arbor Daze Capital $ 60,000 $ 159,338 8 1 33 PACS Rec. Special Fund Recreation Concert Series Capital $ 20,000 $ 179,338 9 1 78 Non -Departmental TSGC Reserve TSGC Miscellaneous Golf Improvements Capital $ 20,000 $ 20,000 2 20 Info Svcs W&WW Info Svcs Hardware/Software Replacement- W/WW Capital $ 106,580 $ 106,580 1 1 23 Info Svcs W&WW Info Svcs Surveillance Equipment -Public Works Capital $ 25,000 $ 131,580 4 1 66 Public Works W&WW Water Production SCADA System Replacement Capital $ 100,000 $ 231,580 1 1 67 Public Works W&WW WW Treatment Digital Gator Cam Capital $ 12,000 $ 243,580 2 1 49 Fleet & Facility W&WW Fleet Fuel Contingency Capital $ 150,000 $ 393,580 1 2 52 Fleet & Facility Service Center Fleet Metal Lathe/Vertical Mill Replacement Capital $ 5,800 $ 5,800 4 1 51 Fleet & Facility Service Center Fleet Unleaded Fuel Dispenser Capital $ 9,100 $ 14,900 3 1 50 Fleet & Facility Service Center Fleet Shop Equipment Capital $ 3,500 $ 18,400 2 2 54 Fleet & Facility W&WW Fleet/Facility Full -Time Office/Clerical Worker ('/2 of cost) Supplemental $ 25,365 $ 25,365 2 2 77 Non -Departmental Drainage Utility Fund Non -Departmental Transfer to Drainage CIP Capital $ 25,000 $ 25,000 1 Capital and Supplemental Requests - 2014 By Department Program Program Dept. CMO Dept. Fund Division Program Description Type Cost Totals Ranking Ranking 1 Finance General Administration Copier Capital $ 11,000 $ 11,000 1 1 2 Planning EDC Planning Planning Consultants Capital $ 200,000 $ 200,000 1 1 3 Planning EDC Planning Aerial Mural Capital $ 3,150 $ 203,150 2 1 4 Library EDC Library Library Furnishings Capital $ 14,011 $ 14,011 1 1 5 Library EDC Library Security Camera System Upgrade Capital $ 5,970 $ 19,981 2 1 6 Library General Library Smart Board System Capital $ 6,200 $ 26,181 3 2 7 Fire General EMS/Suppression SCBA Replacement Capital $ 125,000 $ 125,000 1 1 8 Fire General EMS/Suppression Lifepak 15 Heart Monitor Defibrillators (Phase 2 of 3) Capital $ 124,994 $ 249,994 2 1 9 Fire General EMS/Suppression Overtime Capital $ 25,000 $ 274,994 3 1 10 Fire General EMS/Suppression Reserve Truck Equipment Package Capital $ 35,467 $ 310,461 4 1 11 Fire General EMS/Suppression Treadmills (final phase) Capital $ 15,000 $ 325,461 5 1 12 Fire General EMS/Suppression Hand Tool Replacements Capital $ 22,255 $ 347,716 6 1 13 Fire General EMS/Suppression Weight Training Equipment Capital $ 12,000 $ 359,716 7 1 14 Fire General Fire Marshall Storage Building Capital $ 4,799 $ 364,515 8 2 15 Info Svcs General Info Svcs Hardware/Software Replacement - GF Capital $ 104,380 $ 104,380 1 1 16 Info Svcs General Info Svcs Court Technology Capital $ 81,220 $ 185,600 2 1 17 Info Svcs General Info Svcs Document Imaging System Capital $ 104,877 $ 290,477 3 1 18 Info Svcs General Info Svcs IPad-Fire Marshall Capital $ 2,275 $ 292,752 4 1 19 Info Svcs General Info Svcs IPads-Facilities (4) Capital $ 5,500 $ 298,252 5 1 20 Info Svcs W&WW Info Svcs Hardware/Software Replacement- W/WW Capital $ 106,580 $ 404,832 1 1 21 Info Svcs General Info Svcs Police Hardware -Virtual Storage Capital $ 32,602 $ 437,434 2 1 22 Info Svcs General Info Svcs Data Encryption Software AS/400 Capital $ 7,700 $ 445,134 3 1 23 Info Svcs W&WW Info Svcs Surveillance Equipment -Public Works Capital $ 25,000 $ 470,134 4 1 24 Info Svcs EDC Info Svcs Hardware/Software Replacement - EDC Capital $ 5,868 $ 476,002 1 1 25 PACS EDC Recreation Portable Pickle Ball Court Capital $ 10,000 $ 10,000 1 1 26 PACS Rec. Special Fund Recreation Cardio and Weight Equipment Capital $ 52,555 $ 62,555 2 1 27 PACS Rec. Special Fund Recreation Playbook Printing and Mailing Capital $ 35,000 $ 97,555 3 1 28 PACS General Sr Citizen Ctr Security Camera System for Senior Center Capital $ 8,144 $ 105,699 4 1 29 PACS General Sr Citizen Ctr Cardio Equipment for Senior Center Capital $ 29,938 $ 135,637 5 1 30 PACS Rec. Special Fund Recreation Fitness on Demand Capital $ 11,783 $ 147,420 6 1 31 PACS EDC Parks Heritage Park Painting Capital $ 7,500 $ 154,920 7 1 32 PACS Rec. Special Fund Recreation Arbor Daze Capital $ 60,000 $ 214,920 8 1 33 PACS Rec. Special Fund Recreation Concert Series Capital $ 20,000 $ 234,920 9 1 34 PACS EDC Parks Lights -Villages of Bear Creek Parking Lot (Dog Park) Capital $ 7,000 $ 241,920 10 1 35 PACS Hotel/Motel Hotel/Motel Security Camera System for Museum Capital $ 6,398 $ 248,318 11 1 36 PACS Hotel/Motel Hotel/Motel Tourism Brochure Distribution Program Capital $ 9,000 $ 257,318 12 1 37 Fleet & Facility General Facility HVAC-Package Unit Replacements (year 2 of 3) Capital $ 68,000 $ 68,000 1 1 38 Fleet & Facility General Facility Gym Light Replacement Capital $ 12,500 $ 80,500 2 1 39 Fleet & Facility General Facility Carpet Replacement-PACS Building Capital $ 16,500 $ 97,000 3 1 40 Fleet & Facility EDC Facility Decorative Light Fixture Replacement -McCormick Park Capital $ 68,500 $ 165,500 4 1 41 Fleet & Facility Risk Facility Greenhouse -Replacement of Exterior Covering Capital $ 24,500 $ 190,000 5 1 42 Fleet & Facility Risk Facility Roof Repairs Capital $ 18,500 $ 208,500 6 1 43 Fleet & Facility General Facility Animal Shelter -Repaint Kennels and Associated Rooms Capital $ 8,000 $ 216,500 7 1 44 Fleet & Facility General Facility Waste Oil Shop Heaters Capital $ 22,500 $ 239,000 8 2 45 Fleet & Facility General Facility EFLC-Front Exterior Canopy Liner Capital $ 28,000 $ 267,000 9 1 46 Fleet & Facility EDC Facility Library AV System Replacement Capital $ 11,500 $ 278,500 10 1 47 Fleet & Facility EDC Facility Library Entrance Wall Paper Capital $ 8,800 $ 287,300 11 1 48 Fleet & Facility Risk Facility Roof Consultant Capital $ 23,000 $ 310,300 12 1 Capital and Supplemental Requests - 2014 By Department Program Program Dept. cRAo Dept. Fund Division Program Description Type Cost Totals Ranking Ranking 49 Fleet & Facility W&WW Fleet Fuel Contingency Capital $ 150,000 $ 460,300 1 2 50 Fleet & Facility Service Center Fleet Shop Equipment Capital $ 3,500 $ 463,800 2 2 51 Fleet & Facility Service Center Fleet Unleaded Fuel Dispenser Capital $ 9,100 $ 472,900 3 1 52 Fleet & Facility Service Center Fleet Metal LatheNertical Mill Replacement Capital $ 5,800 $ 478,700 4 1 53 Fleet & Facility General Facility Part -Time Building Custodian Capital $ 20,000 $ 498,700 1 1 54 Fleet & Facility General Fleet/Facility Full -Time Office/Clerical Worker ('Y2 of cost) Supplemental $ 25,365 $ 524,065 2 2 54 Fleet & Facility W&WW Fleet/Facility Full -Time Office/Clerical Worker ('Y2 of cost) Supplemental $ 25,365 $ 549,430 2 2 55 Police General Service Motorola Radio System (Year 1 of 10) Capital $ 167,923 $ 167,923 1 2 56 Police CCPD Administration Security Upgrade for Police Facility Capital $ 76,600 $ 243,923 2 1 57 Police General Patrol Division Local S.T.E.P. Capital $ 50,000 $ 293,923 3 1 58 Police CCPD Administration / Part -Time Detention PS0C3) Capital $ 71,500 $ 365,423 4 1 59 Police CCPD Administration Police Equipment Capital $ 28,145 $ 393,568 5 1 60 Police CCPD Administration Jail Appliances Capital $ 25,148 $ 418,716 6 1 61 Police CCPD Service Part -Time Dispatcher Capital $ 46,080 $ 464,796 7 1 62 Police Risk Administration Weather Station with Lightning Package j) Capital $ 59,910 $ 524,706 8 1 63 Police CCPD Detention Jail Tower Control Room Furniture Capital $ 14,733 $ 539,439 9 1 64 Police CCPD Patrol Division Regional SWAT Team Training Supplemental $ 16,500 $ 555,939 1 1 65 Police General Administration Part -Time Court Officer Capital $ 16,000 $ 571,939 2 1 66 Public Works W&WW Water Production SCADA System Replacement Capital $ 100,000 $ 100,000 1 1 67 Public Works W&WW WW Treatment Digital Gator Cam Capital $ 12,000 $ 112,000 2 1 68 Public Works General Street Maintenance Street Zipper Capital $ 130,000 $ 242,000 3 1 69 Insurance Insurance Insurance Employee Health Clinic Interior Finish Out Capital $ 50,000 $ 50,000 1 1 70 Non -Departmental General Non -Departmental City's Match for Tarrant County Home Program/CPR Capital $ 75,000 $ 75,000 1 71 Non -Departmental Car Rental Non -Departmental Special Legal Fund Capital $ 200,000 $ 275,000 1 72 Non -Departmental General Non -Departmental Street Overlay Capital $ 300,000 $ 575,000 1 73 Non -Departmental Car Rental Non -Departmental Relocation Services Capital $ 200,000 $ 775,000 1 74 Non -Departmental General Non -Departmental Radio Lease Payment (Year 4 of 5) . Capital $ 9a,000 $ 873,000 1 75 Non -Departmental General Non -Departmental Retirements Capital $ 225,600 $ 1,098,000 1 76 Non -Departmental Car Rental Non -Departmental County Overlay Capital $ 300,000 $ 1,398,000 1 77 Non -Departmental Drainage Utility Fund Non -Departmental Transfer to Drainage CIP Capital $ 25,000 $ 1,423,000 1 78 Non -Departmental TSGC Reserve TSGC Miscellaneous Golf I rovements Capital $ 20,000 $ 1,443,000 2 79 Non -Departmental EDC Parks Parks Upgrades Capital $ 200,Ob0 $ 1,643,000 1 81 Non -Departmental General General CIP ADA Facility Improvements Capital $ 50,000 $ 1,693,000 1 82 Hotel/Motel Hotel/Motel Conference Center Improvements Capital $ 40,000 $ 1,733,000 1 83 Non -Departmental Car Rental Non -Departmental Transfer to Street CIP Capital $ 189,786 $ 1,922,786 1 84 Non -Departmental Car Rental Car Rental CIP Transfer to Car Rental CIP Capital $ 117,000 $ 2,039,786 1 O r yIV_'.. _ 1, U M FY2013-14 INFRASTRUCTURE PLAN STREET OVERLAY PLAN (CITY) Street overlay construction includes material and labor for sub grade repair, curb and gutter replacement (as needed), manhole and water valve adjustments, driveway approach repair (as needed) and other miscellaneous items associated with specific locations. The overlay list is re-evaluated each year to determine if adjustments to the plan are warranted based on unexpected pavement failures and street reconstruction due to unanticipated water main replacements. FY 2013-14 Westover Drive (Bate Road to Underwood) (Lawndale to Main) Buck Trail (Westover to Moss Hill) Moss Hill (Buck Trail to Knoll Trail) Underwood Ln (Westover to Moss Hill) Lawndale Ln (Westover to Moss Hill) Driskill Drive (Westover to Moss Hill) Knoll Trail (Westover to Canterbury) Jenny Lane Sprucewood Lane Kayli Lane STREET OVERLAY PLAN (COUNTY) The City of Euless partners with Tarrant County each year to overlay arterial and collector roadways. Tarrant County provides labor and equipment while the City of Euless provides traffic control and asphalt materials. The overlay list is re-evaluated each year to determine if adjustments to the plan are warranted based on unexpected pavement failures and street reconstruction due to unanticipated water main replacements. FY 2013-14 Trojan Trail — FM 157 to Ector Midway Rd — Ector to Main S Ector — SH 10 to SH 183 N Ector — SH 183 to Midway Drive 5-5 NO., SIDEWALK PLAN Sidewalk construction includes material and labor for sidewalks, barrier free ramps where necessary, short pavestone retaining walls where necessary and other miscellaneous items that may exist at specific locations. FY 2013-14 Summit Ridge — Trail Lake Estates to Trailwood Collins — Dallas to Harwood Bayless — Simmons to Norman STREET LIGHT PLAN The streetlight plan includes roadway illumination on arterial and collector streets to enhance pedestrian and vehicular safety during night and low light conditions. Street light installation may include underground installation of power sources to lights, concrete foundations and galvanized steel poles with cobra head high pressure sodium light fixtures. Where possible the use of existing power poles will be utilized to install cobra head high pressure sodium light fixtures. New and/or additional street lights on residential streets are not addressed or included in this plan. FY 2013-14 Aransas Drive —Harwood Road to Ash Lane Marlene — Westpark Way to HWY 10 SIGNAL PLAN The Traffic Signal Plan includes traffic signals and flashing school zone signs located throughout the City of Euless. The items included in the plan are upgrades to signal controllers, upgrades to signal heads, conversion of hardwired vehicle detection to video detection, replacement of antiquated flashers and other miscellaneous related items. FY 2013-14 Westpark Way @ HWY 10 - Add illuminated street name signs Midway @ FM157 - Add illuminated street name signs Harwood @ FM157 - Add illuminated street name signs Mid -Cities @ FM157 - Add illuminated street name signs W r �- MEMO TO: Gary McKamie, City Manager FROM: Kyle McAdams, Fleet and Facility Administrator DATE: July 25, 2013 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2012 $2,828,924 REVENUE: (1) Depreciation @ 55% $866,630 (2) Transfer from Car Rental Tax Fund $28,665 (3) Salvage Sales (estimated) $25,000 (4) Interest $3,000 Total Revenues: $923,295 TOTAL FUNDS AVAILABLE $3,752,219 EXPENSES: (1) Replacement Vehicles $1,127,164 (2) Alternative Fuel Conversion $12,000 Total Expenses: $1,139,164 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2013 $2,613,055 ESTIMATED REVENUE (1) Depreciation @ 55% $942,906 (2) Transfer from Car Rental Tax Fund $74,670 (3) Salvage Sales (estimated) $25,000 (4) Interest $3,000 Total Revenues: $1,045,576 ESTIMATED TOTAL FUNDS AVAILABLE: $3,658,631 ESTIMATED EXPENSES: Replacement Vehicles $1,462,300 Total Expenses: $1,462,300 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2014 $2,196,331 5-7 City of Euless :Fleet Transfers Budget Year 2013-2014 Department Name Account Code Administration 101-1011-513 9601 Police / Code Compliance 101-3025-521 9601 Police / Administration 101-3045-521 9601 Police / Patrol 101-3046-521 9601 Police / C.I.D. 101-3047-521 9601 Police / Service 101-3048-521 9601 Police / Detention 101-3049-521 9601 Fire / Edu Prev / Marshall 101-4023-522 9601 Fire / EMS / Suppression 101-4041-522 9601 Facility Maintenance 101-5037-519 9601 Planning 101-6032-540 9601 Recreation 101-7051-550 9601 Parks 101-7052-550 9601 Environmental Health 101-3025-521 9601 Streets 101-8033-531 9601 Total General Fund: Annual Amount @ 559/- @ 64% 1 @ 75% @ 100% $1,736 $2,020 $2,367 $3,156 $10,868 $12,646 $14,820 $19,760 $3,379 $3,932 $4,608 $6,144 $154,506 $179,789 $210,690 $280,920 $22,701 $26,416 $30,956 $41,275 $16,207 $18,859 $22,100 $29,467 $2,121 $2,468 $2,892 $3,856 $9,213 $10,721 $12,563 $16,751 $192,407 $223,892 $262,373 $349,831 $12,658 $14,729 $17,261 $23,015 $7,462 $8,683 $10,175 $13,567 $17,415 $20,265 $23,748 $31,664 $85,046 $98,963 $115,972 $154,629 $7,150 $8,320 $9,750 $13,000 $89,964 $104,685 $122,678 $163,571 $632,833 $736,387 $862,964 $1,150,606 City Engineer 501-8066-531 9601 $4,256 $4,952 $5,804 $7,738 Water Production 501-8071-531 9601 $22,249 $25,890 $30,340 $40,453 Water Distribution 501-8072-531 9601 $10,425 $12,131 $14,216 $18,955 Sewer & Treatment 501-8073-531 9601 $29,782 $34,655 $40,612 $54,149 Total Water & Wastewater: $66,712 $77,629 $90,971 $121,295 EDC Parks 210-1052-550 9601 $7,626 $8,874 $10,399 $13,865 Fleet Services 504-5090-519 9601 $4,437 $5,163 $6,050 $8,067 Drainage Utility 510-8029-531 9601 $2,234 $2,600 $3,046 $4,062JI Texas Star Sports Complex 530-7050-550 9601 11 $2,975 $3,462 $4,057 $5,409 Texas Star Golf Course 540-7060-550 9601 $226,089 $263,086 $308,303 $411,071 City Total1 $942,906 $1,097,200 $1,285,781 $1,714,376 5-8 NN.. CITY OF EULESS: PROPOSED EQUIPMENT REPLACEMENTS FY2014 UNIT # YEAR - CURRENT - VEHICLE TYPE DEPT. 308 1992 PARIS EQUIPMENT TRAILER PARKS 697 2002 FORD 3/4T PICKUP (BI-FUEL) PARKS 326 1993 CHEVY C70 SINGLE DUMP PUBLIC WORKS 618 1999 CASE LOADER / BACKHOE PUBLIC WORKS 711 2003 FORD 3/4T PICKUP PUBLIC WORKS 722 2004 FORD 3/4T PICKUP PUBLIC WORKS 758 2006 FORD 3/4T PICKUP PUBLIC WORKS 621 1999 CHEVY 3/4T PICKUP RECREATION 714 2002 110+ LADDER / PUMPER TRUCK FIRE SUPPRESSION 797X 2000-07 FORD 1T / FRASER MICU FIRE - EMS **** 2008 POLICE PATROL UNIT POLICE **** 2008 POLICE PATROL UNIT POLICE **** 2008 POLICE PATROL UNIT POLICE **** 2009 POLICE PATROL UNIT POLICE **** 2009 POLICE PATROL UNIT POLICE PATROL VEHICLE EQUIPMENT POLICE PATROL VEHICLE EQUIPMENT POLICE PATROL VEHICLE EQUIPMENT POLICE PATROL VEHICLE EQUIPMENT POLICE PATROL VEHICLE EQUIPMENT POLICE **** 0000 NEW UNIT TX STAR **** 0000 NEW EQUIPMENT TXSTAR 162 2001 RYAN CUTTER JR. SOD CUTTER TX STAR 173 2002 TORO TOP DRESSER TX STAR 826 2007 TORO GREEN MASTER 3150 TX STAR 826 2007 TORO GREENMASTER 3150 TX STAR 827 2007 TORO REELMASTER 5410 TX STAR 828 2007 TORO REELMASTER 5410 TX STAR 829 2007 TORO GRN. MASTER ROTARY MOWER TX STAR 896 2010 EZ-GO SHUTTLE CART TX STAR 20000261 1998 KAWASAKI MULE TX STAR #1 -#80 **** CART PACKAGE TX STAR VEHICLE / EQUIPMENT NOTES COST LIFE EXTENDED FY2013 TO FY2014 $ 4,500 $ 28,500 LIFE EXTENDED FY2013 TO FY2014 $ 78,000 $ 118,000 $ 31,500 $ 29,000 LIFE EXTENDED FY2013 TO FY2014 $ 29,500 LIFE EXTENDED FY2013 TO FY2014 $ 24,500 78+ QUINT / PUMPER - INITIAL PAYMENT $ 375,000 / rjl� REMOUNT MICU TO NEW CHASSIS $ 99,000 POLICE PATROL UNIT $ 33,000 POLICE PATROL UNIT $ 33,000 POLICE PATROL UNIT $ 33,000 POLICE PATROL UNIT $ 33,000 POLICE PATROL UNIT $ 33,000 REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 REPLACEMENT OF VEHICLE EQUIPMENT $ 8,500 RIDING GREENS ROLLER $ 14,700 CUSTOM GREENS EQUIPMENT $ 30,000 $ 5,000 $ 9,500 $ 41,000 $ 41,000 LIFE EXTENDED FY2013 TO FY2014 $ 61,000 LIFE EXTENDED FY2013 TO FY2014 $ 61,000 $ 32,000 $ 7,100 $ 11,000 TOTAL CITY FLEET REQUE9T9 11 $ 1,462,300 5-9 Annual Debt Service General Obligation and C.O. Bonds Taxable G.O. (Self -Supporting) Refunding Bonds Golf/Softball G.O. Refunding Bonds Water and Wastewater Revenue Bonds Sales Tax Revenue Bonds ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS $7,000,000 V GOLF/SOFTBALL v SALES TAX 1/2 CENT $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000-...-- $0 F 2014 2016 2018 _. ------ 2020 2022 2024 2026 FISCAL YEAR u STAR CENTER tjWATER/WASTEWATER H GENERAL - - 2028 2030 2032 TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS SALES TAX YEAR 2014 • •'s $3,550,788 GOLFISOFTBALL $773,825 WATER/WASTEWATER $528,401 STAR CENTER $712,915 1 1/2 CENT REQUIREMENTS 904,315 $6,470,244 2015 $3,547,163 $771,125 $526,922 $709,365 $906,803 $6,461,377 2016 $3,553,663 $776,725 $523,618 $708,805 $169,076 $5,731,886 2017 $3,166,438 $589,675 $525,210 $711,555 $46,716 $5,039,594 2018 $3,171,538 $595,425 $531,002 $705,900 $36,073 $5,039,937 2019 $2,705,875 $588,600 $531,438 $708,390 $40,572 $4,574,875 2020 $2,726,425 $589,125 $531,674 $708,863 $0 $4,556,087 2021 $1,680,263 $594,125 $261,704 $712,495 $0 $3,248,587 2022 $784,663 $591,275 $256,528 $710,020 $0 $2,342,486 2023 $785,163 $590,444 $266,351 $706,020 $0 $2,347,977 2024 $782,003 $588,738 $255,790 $708,740 $0 $2,335,271 2025 $236,444 $591,072 $120,050 $715,140 $0 $1,662,706 2026 $239,044 $587,419 $116,850 $0 $0 $943,313 2027 $241,244 $592,678 $118,651 $0 $0 $952,573 2028 $237,788 $0 $119,826 $0 $0 $357,614 2029 $239,125 $0 $120,775 $0 $0 $359,900 2030 $239,775 $0 $121,500 $0 $0 $361,275 2031 $0 $0 $121,500 $0 $0 $121,500 2032 $0 $0 $121,250 $0 $0 $121,250 2033 $0 $0 $120,750 $0 $0 $120,750 TOTAL $27,887,397 $8,820,250 $5,819,790 $8,518,208 $2,103,554 $53,149,198 6-1 General Obligation & C.O. Bonds Composition of Debt Service DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $870,788 $2,680,000 $3,550,788 2015 $777,163 $2,770,000 $3,547,163 2016 $668,663 $2,885,000 $3,553,663 2017 $561,438 $2,605,000 $3,166,438 2018 $451,538 $2,720,000 $3,171,538 2019 $350,875 $2,355,000 $2,705,875 2020 $256,425 $2,470,000 $2,726,425 2021 $175,263 $1,505,000 $1,680,263 2022 $114,663 $670,000 $784,663 2023 $90,163 $695,000 $785,163 2024 $67,003 $715,000 $782,003 2025 $51,444 $185,000 $236,444 2026 $44,044 $195,000 $239,044 2027 $36,244 $205,000 $241,244 2028 $27,788 $210,000 $237,788 2029 $19,125 $220,000 $239,125 2030 $9,775 $230,000 $239,775 TOTAL $4,572,397 $23,315,000 $27,887,397 6-2 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2005 DATED: MARCH 1, 2005 ORIGINAL AMOUNT: $13,900,000 INTEREST RATES: BOND YEAR 2006 @ 2.40%, 2007-2009 @ 3.00%, 2010-2011 @ 3.75%, 2013 @ 4.00%, 2014-2018 @ 5.00% 3.50%, 2012 @ PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 1, 2016 YEAR COUPON INTEREST PRINCIPAL FEBRUARY1 TOTAL REQUIREMENTS FEBRUARY1 AUGUST1 2014 5.000% $200,375 $172,500 $1,115,000 $1,487,875 2015 5.000% $172,500 $143,250 $1,170,000 $1,485,750 2016 5.000% $143,250 $112,250 $1,240,000 $1,495,500 2017 5.000% $112,250 $79,500 $1,310,000 $1,501,750 2018 5.000% $79,500 $45,000 $1,380,000 $1,504,500 2019 4.500% $45,000 $23,063 $975,000 $1,043,063 2020 4.500% $23,063 $0 $1,025,000 $1,048,063 TOTAL $775,938 $575,563 $8,215,000 $9,566,500 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-3 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2011 DATED: January 15, 2011 ORIGINAL AMOUNT: $6,575,000 INTEREST RATES: BOND YEAR 2013-2015 @ 2.000%, 2015-2017 @ 3.000%, 2017-2020 @ 3.500%, 2020-2021 @ 4.000% PAYING AGENT: U.S. BANK, DALLAS, TX OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 2014 2.000% $100,825 $100,825 $665,000 $866,650 2015 3.000% $94,175 $94,175 $690,000 $878,350 2016 3.000% $83,825 $83,825 $700,000 $867,650 2017 3.500% $73,325 $73,325 $730,000 $876,650 2018 3.500% $60,550 $60,550 $760,000 $881,100 2019 3.500% $47,250 $47,250 $780,000 $874,500 2020 4.000% $33,600 $33,600 $820,000 $887,200 2021 4.000% $17,200 $17,200 $860,000 $894,400 TOTAL $510,750 $510,750 $6,005,000 $7,026,500 Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits _ prescribed by law. M .I CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 (ASH LANE) DATED: January 15, 2011 ORIGINAL AMOUNT: $180,130 INTEREST RATES: BOND YEAR 2011-2019 @ 3.000%, 2019-2027 @ 4.000%, 2027-2029 @ 4.125%, 2029-2030 @ 4.250% PAYING AGENT: U.S. BANK, DALLAS, TX OPTION DATE: Au ust 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 2014 3.000% $3,325 $3,325 $5,000 $11,650 2015 3.000% $3,250 $3,250 $10,000 $16,500 2016 3.000% $3,100 $3,100 $10,000 $16,200 2017 3.000% $2,950 $2,950 $10,000 $15,900 2018 3.000% $2,800 $2,800 $10,000 $15,600 2019 4.000% $2,650 $2,650 $10,000 $15,300 2020 4.000% $2,450 $2,450 $10,000 $14,900 2021 4.000% $2,250 $2,250 $10,000 $14,500 2022 4.000% $2,050 $2,050 $10,000 $14,100 2023 4.000% $1,850 $1,850 $10,000 $13,700 2024 4.000% $1,650 $1,650 $10,000 $13,300 2025 4.000% $1,450 $1,450 $10,000 $12,900 2026 4.000% $1,250 $1,250 $10,000 $12,500 2027 4.125% $1,050 $1,050 $10,000 $12,100 2028 4.125% $844 $844 $10,000 $11,688 2029 4.250% $638 $638 $15,000 $16,275 2030 4.250% $319 $319 $15,000 $15,638 TOTAL $33,875 $33,875 $175,000 $242,750 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-5 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 (GLADE PARKS) DATED: January 15, 2011 ORIGINAL AMOUNT: $2,854,870 INTEREST RATES: BOND YEARS 2011-2019 @3.000%, 2019-2027 @ 4.000%, 2029-2030 @4.250% 2027-2029@ 4.125%, PAYING AGENT: U.S. BANK, DALLAS, TX OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2014 3.000% $52,297 $52,297 $125,000 $229,594 2015 3.000% $50,422 $50,422 $120,000 $220,844 2016 3.000% $48,622 $48,622 $125,000 $222,244 2017 3.000% $46,747 $46,747 $130,000 $223,494 2018 3.000% $44,797 $44,797 $135,000 $224,594 2019 4.000% $42,772 $42,772 $140,000 $225,544 2020 4.000% $39,972 $39,972 $145,000 $224,944 2021 4.000% $37,072 $37,072 $150,000 $224,144 2022 4.000% $34,072 $34,072 $155,000 $223,144 2023 4.000% $30,972 $30,972 $165,000 $226,944 2024 4.000% $27,672 $27,672 $170,000 $225,344 2025 4.000% $24,272 $24,272 $175,000 $223,544 2026 4.000% $20,772 $20,772 $185,000 $226,544 2027 4.125% $17,072 $17,072 $195,000 $229,144 2028 4.125% $13,050 $13,050 $200,000 $226,100 2029 4.250% $8,925 $8,925 $205,000 $222,850 2030 4.250% $4,569 $4,569 $215,000 $224,138 TOTAL $544,075 $544,075 $2,735,000 $3,823,150 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2012 DATED: December 31, 2011 ORIGINAL AMOUNT: $5,955,000 INTEREST RATES: BOND YEAR 2012-2016 @ 2.000%, 2017-2019 @ 3.000%, 2020-2022 @ 4.000%, 2023 @ 3.000% and 2024 @ 3.125% PAYING AGENT: U.S. BANK, National Association OPTION DATE: February 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 FEBRUARY 15 2014 2.000% $77,159 $73,159 $400,000 $550,319 2015 2.000% $73,159 $69,159 $400,000 $542,319 2016 2.000% $69,159 $65,009 $415,000 $549,169 2017 3.000% $65,009 $58,634 $425,000 $548,644 2018 3.000% $58,634 $52,109 $435,000 $545,744 2019 3.000% $52,109 $45,359 $450,000 $547,469 2020 4.000% $45,359 $35,959 $470,000 $551,319 2021 4.000% $35,959 $26,259 $485,000 $547,219 2022 4.000% $26,259 $16,159 $505,000 $547,419 2023 1 3.000% 1 $16,159 $8,359 $520,000 $544,519 2024 3.125% $8,359 1 $0 $535,000 $543,359 TOTAL $527,328 1 $450,169 $5,040,000 $6,017,497 Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-7 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A DATED: November 1, 2012 ORIGINAL AMOUNT: $1,285,000 INTEREST RATES: BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000% PAYING AGENT: U.S. BANK OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2014 3.800% $19,200 $15,500 $370,000 $404,700 2015 4.000% $15,500 $7,900 $380,000 $403,400 2016 4.000% $7,900 $0 $395,000 $402,900 TOTAL $42,600 $23,400 $1,145,000 $1,211,000 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. Taxable G.O.'s (Self Supporting) Composition of Debt Service DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $237,915 $475,000 $712,915 2015 $229,365 $480,000 $709,365 2016 $218,805 $490,000 $708,805 2017 $206,555 $505,000 $711,555 2018 $190,900 $515,000 $705,900 2019 $173,390 $535,000 $708,390 2020 $153,863 $555,000 $708,863 2021 $132,495 $580,000 $712,495 2022 $110,020 $600,000 $710,020 2023 $86,020 $620,000 $706,020 2024 $58,740 $650,000 $708,740 2025 $30,140 $685,000 $715,140 TOTAL $1,828,208 $6,690,000 $8,518,208 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAXABLE GENERAL OBLIGATION REFUNDING BONDS SERIES 2010 DATED: SEPTEMBER 16, 2010 ORIGINAL AMOUNT: $8,110,000 INTEREST RATES: 2011 - 2024, RATES VARY FROM .680% TO 4.400% PAYING AGENT: US BANK OPTION DATE: August 1, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 1 TOTAL REQUIREMENTS FEBRUARY 1 AUGUST 1 2014 1.800% $118,958 $118,958 $475,000 $712,915 2015 2.200% $114,683 $114,683 $480,000 $709,365 2016 2.500% $109,403 $109,403 $490,000 $708,805 2017 3.100% $103,278 $103,278 $505,000 $711,555 2018 3.400% $95,450 $95,450 $515,000 $705,900 2019 3.650% $86,695 $86,695 $535,000 $708,390 2020 3.850% $76,931 $76,931 $555,000 $708,863 2021 3.875% $66,248 $66,248 $580,000 $712,495 2022 4.000% $55,010 $55,010 $600,000 $710,020 2023 4.400% $43,010 $43,010 $620,000 $706,020 2024 4.400% $29,370 $29,370 $650,000 $708,740 2025 4.400% $15,070 $15,070 $685,000 $715,140 TOTAL $914,104 $914,104 $6,690,000 $8,518,208 Proceeds from the sale of the Certificates were used to purchase a community ice skating recreation facility and to pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000) of the Net revenues of the City's combined Waterworks and Sewer System as provided in the Ordinance. The facility is operated by the Dallas Stars; rental payments received from the operator are used to fund this self- supporting debt. 6-10 Golf/Softball G.O. Refunding Bonds Composition of Debt Service $1,000,000 -j PRINCIPAL v INTEREST $800,000 $600,000 7 ; $400,000 i $200,000 $0 2014 2016 2018 2020 2022 2024 2026 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF / SOFTBALL G.O. REFUNDING BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $193,825 $580,000 $773,825 2015 $176,125 $595,000 $771,125 2016 $151,725 $625,000 $776,725 2017 $134,675 $455,000 $589,675 2018 $125,425 $470,000 $595,425 2019 $113,600 $475,000 $588,600 2020 $99,125 $490, 000 $589,125 2021 $84,125 $510, 000 $594,125 2022 $71,275 $520,000 $591,275 2023 $60,444 $530,000 $590,444 2024 $48,738 $540,000 $588,738 2025 $36,072 $555,000 $591,072 2026 $22,419 $565,000 $587,419 2027 $7,678 $585,000 $592,678 TOTAL $1,325,250 $7,495,000 $8,820,250 These bonds were originally issued as C. O. bonds paid from the surplus revenues of each function. Therefore, they are presented separately from other G.O. and C.O. Bonds. 6-11 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-GOLF DATED: November 1, 2012 ORIGINAL AMOUNT: $7,185,000 INTEREST RATES: BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%, 2017-2018 @ 2.000%, 2019-2021 @ 3.000%, 2022 @ 2.000%, 2023 @ 2.125%, 2024 @ 2.250%, 2025 @ 2.375%, 2026 @ 2.500%, 2027 @ 2.625% PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 15, 2022 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2014 2.000% $92,112.50 $87,812.50 $430,000 $609,925 2015 4.000% $87,812.50 $78,912.50 $445,000 $611,725 2016 4.000% $78,912.50 $69,612.50 $465,000 $613,525 2017 2.000% $69,612.50 $65,062.50 $455,000 $589,675 2018 2.000% $65,062.50 $60,362.50 $470,000 $595,425 2019 3.000% $60,362.50 $53,237.50 $475,000 $588,600 2020 3.000% $53,237.50 $45,887.50 $490,000 $589,125 2021 3.000% $45,887.50 $38,237.50 $510,000 $594,125 2022 2.000% $38,237.50 $33,037.50 $520,000 $591,275 2023 2.125% $33,037.50 $27,406.25 $530,000 $590,444 2024 2.250% $27,406.25 $21,331.25 $540,000 $588,738 2025 2.375% $21,331.25 $14,740.63 $555,000 $591,072 2026 2.500% $14,740.63 $7,678.13 $565,000 $587,419 2027 2.625% $7,678.13 $0.00 $585,000 $592,678 TOTAL $695,431 $603,319 $7,035,000 $8,333,750 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. AVERAGE ANNUAL DEBT OUTSTANDING $595,268 6-12 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-SOFTBALL DATED: November 1, 2012 ORIGINAL AMOUNT: $460,000 INTEREST RATES: BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%, 2017-2018 @ 2.000%, 2019-2021 @ 3.000%, 2022 @ 2.000%, 2023 @ 2.125%, 2024 @ 2.250%, 2025 @ 2.375%, 2026 @ 2.500%, 2027 @ 2.625% PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2014 2.000% $7,700 $6,200 $150,000 $163,900 2015 4.000% $6,200 $3,200 $150,000 $159,400 2016 4.000% $3,200 $0 $160,000 $163,200 TOTAL 1 $17,100 $9,400 $460,000 $486,500 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. AVERAGE ANNUAL DEBT OUTSTANDING $162,167 6-13 Water & Wastewater Revenue Bonds Composition of Debt Service I PRINCIPAL INTEREST $600,000 $500,000 $400,000 k, t j $300,000 y � i $200,000 k £ $100,000 IJ S i $0 2014 2016 2018 2020 2022 2024 2026 2028 2030 2032 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $123,401 $405,000 $528,401 2015 $116,922 $410,000 $526,922 2016 $108,618 $415,000 $523,618 2017 $100,210 $425,000 $525,210 2018 $91,002 $440,000 $531,002 2019 $81,438 $450,000 $531,438 2020 $71,674 $460,000 $531,674 2021 $61,704 $200,000 $261,704 2022 $56,528 $200,000 $256,528 2023 $51,351 $215,000 $266,351 2024 $45,790 $210,000 $255,790 2025 $40,050 $80,000 $120,050 2026 $36,850 $80,000 $116,850 2027 $33,651 $85,000 $118,651 2028 $29,826 $90,000 $119,826 2029 $25,775 $95,000 $120,775 2030 $21,500 $100,000 $121,500 2031 $16,500 $105,000 $121,500 2032 $11,250 $110,000 $121,250 2033 $5,750 $115,000 $120,750 TOTAL $1,129,790 $4,690,000 $5,819,790 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $290,990 6-14 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2012 DATED: March 29, 2012 ORIGINAL AMOUNT: $3,340,000 INTEREST RATES: BOND YEAR 2012-2024 @ 2.030% PAYING AGENT. BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2014 2.030% $31,516 $31,516 $345,000 $408,032 2015 2.030% $28,014 $28,014 $350,000 $406,028 2016 2.030% $24,462 $24,462 $355,000 $403,924 2017 2.030% $20,858 $20,858 $365,000 $406,716 2018 2.030% $17,154 $17,154 $375,000 $409,308 2019 2.030% $13,347 $13,347 $385,000 $411,694 2020 2.030% $9,440 $9,440 $395,000 $413,880 2021 2.030% $5,430 $5,430 $130,000 $140,860 2022 2.030% $4,111 $4,111 $130,000 $138,222 2023 2.030% $2,791 $2,791 $140,000 $145,582 2024 2.030% $1,370 $1,370 $135,000 $137,740 TOTAL $158,493 $158,493 $3,105,000 $3,421,986 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding Water and Wastewater System debt in order to lower the overall debt service requirements of the Water and Sewer fund and (ii) to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable, both as to principal and interest, solely and secured by a first lien on and pledge of the Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated itself to pay the Bonds from monies raised or to be raised from taxation. 6-15 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2013 DATED: June 25, 2013 ORIGINAL AMOUNT: $1,585,000 INTEREST RATES: BOND YEAR 2012-2033 @ 2.00% - 5.00% PAYING AGENT: U S BANK OPTION DATE: July 25, 2023 YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2014 2.000% $29,322 $31,047 $60,000 $120,369 2015 2.000% $31,047 $29,847 $60,000 $120,894 2016 2.000% $30,447 $29,247 $60,000 $119,694 2017 3.000% $30,147 $28,347 $60,000 $118,494 2018 3.000% $29,322 $27,372 $65,000 $121,694 2019 3.000% $28,347 $26,397 $65,000 $119,744 2020 3.000% $27,372 $25,422 $65,000 $117,794 2021 3.625% $26,691 $24,153 $70,000 $120,844 2022 3.625% $25,422 $22,884 $70,000 $118,306 2023 3.625% $24,244 $21,525 $75,000 $120,769 2024 4.000% $23,025 $20,025 $75,000 $118,050 2025 4.000% $21,625 $18,425 $80,000 $120,050 2026 4.000% $20,025 $16,825 $80,000 $116,850 2027 4.500% $18,738 $14,913 $85,000 $118,651 2028 4.500% $16,938 $12,888 $90,000 $119,826 2029 4.500% $15,025 $10,750 $95,000 $120,775 2030 5.000% $13,250 $8,250 $100,000 $121,500 2031 5.000% $10,875 $5,625 $105,000 $121,500 2032 5.000% $8,375 $2,875 $110,000 $121,250 2033 5.000% $5,750 $0 $115,000 $120,750 TOTAL $435,987 $376,817 $1,585,000 $2,397,804 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights -of -way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 6-16 Sales Tax Revenue Bond Composition of Debt Service $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 !PRINCIPAL V INTEREST 2014 2015 2016 2017 2018 Fiscal Year 2019 i DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 2014 $29,315 $875,000 $904,315 2015 $16,803 $890,000 $906,803 2016 $4,076 $165,000 $169,076 2017 $1,716 $45,000 $46,716 2018 $1,073 $35,000 $36,073 2019 $572 $40,000 $40,572 TOTAL $53,554 $2,050,000 $2,103,554 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) AVERAGE ANNUAL DEBT OUTSTANDING $906,803 $350,592 6-17 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2012 DATED: JANUARY 12, 2012 ORIGINAL AMOUNT: $3,785,000 INTEREST RATE: 1.43% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2014 1.43% $14,658 $14,658 $875,000 $904,315 2015 1.43% $8,401 $8,401 $890,000 $906,803 2016 1.43% $2,038 $2,038 $165,000 $169,076 2017 1.43% $858 $858 $45,000 $46,716 2018 1.43% $536 $536 $35,000 $36,073 2019 1.43% $286 $286 $40,000 $40,572 TOTAL $26,777 $26,777 $2,050,000 $2,103.554 Proceeds from the sale of the Bonds were used to refund the Corporation's Sales Tax Revenue Refunding Bonds, Series 2002 and Corporation's Sales Tax Revenue Refunding Bonds, Series 2006, to lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied 6-18 0 Personnel Counts Personnel Counts by Fund Proposed Pay Plan Insurance• Insurance Financial Report Proposed Insurance Premiums Schedule of Medical Benefits Prescription Drug Benefits Dental Benefits Workers CompensationlRisk Management Report II FY 11/12 ACTUAL FY 12113 AUTHORIZED FY 12113 BUDGETED FY 12113 ESTIMATED FY 13/14 AUTHORIZED FY 13/14 BUDGETED CITY MANAGERS ()FF(; 3' 50 3.50 3.50 3.5 31 3.50 TY SECRETARY 3.50 3.50 3.50 3.50 3.50 3.50 ORMATION SERVICES 1.00 1.00 1.00 1.00 1.00 1.00 ACILITY MAINTENANCE 4.00 4.00 4.00 3.00 4.00 3.00 C) LIBRARY 9.00 10.00 9.00 A) 9.00 10.00 9.00 A) Total City Administration 21.00 22.00 21.00 20.00 22.00 20.00 FINANCE/BUDGET 2.00 2.00 2.00 2.00 2.00 2.00 COURTS 7.00 8.75 7.75 A) 7.75 8.75 7.75 A) ACCOUNTING 2.50 4.00 3.50 A) 2.50 4.00 3.50 A) PERSONNEL 3.50 3.50 3.50 3.50 3.50 3.50 PURCHASING 1.00 1.00 1.00 1.00 1.00 1.00 Total Finance/HR Department 16.00 19.25 17.75 16.75 19.25 17.75 PD CODE 14.00 14.00 14.00 14.00 14.00 14.00 PD ADMINISTRATION 4.00 5.00 4.00 B) 4.00 5.00 4.00 B) PD PATROL 40.50 42.50 42.50 42.50 42.00 1) 42.00 PD INVESTIGATION 15.00 15.00 15.00 15.00 15.00 15.00 PD SERVICE 22.00 23.00 22.00 B) 22.00 23.00 22.00 B) PD DETENTION 17.00 18.00 18.00 17.00 18.00 18.00 Total Police Department 112.50 117.50 115.50 114.50 117.00 115.00 FIRE MARSHALL 4.00 4.00 4.00 4.00 4.00 4.00 FD ADMINISTRATION 3.00 4.00 3.00 B) 3.00 4.00 4.00 FD PARAMEDIC 65.00 65.00 65.00 65.00 65.00 64.00 B) Total Fire Department 72.00 73.00 72.00 72.00 73.00 72.00 PLANNING 2.00 2.50 2.50 2.00 2.50 2.50 INSPECTIONS SERVICES 4.00 5.00 4.00 A) 4.00 5.00 4.00 A) ENVIRONMENTAL HEALTH 0.00 0.00 0.00 0.00 0.00 0.00 Total Planning & Development 6.00 7.50 6.50 6.00 7.50 6.50 RECREATION 7.25 8.25 7.25 A) 7.25 7.50 1) 6.50 A) PARKS 13.00 13.50 12.50 B) 13.50 12.00 1) 12.00 SENIOR CENTER 2.00 2.00 2.00 2.00 2.00 2.00 PROGRAMS & SPECIAL EVENTS 0.00 0.00 0.00 0.00 0.00 0.00 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 1.00 1.00 Total Community Services 23.25 24.75 22.75 23.75 22.50 21.50 STREET MAINTENANCE 8.00 8.00 8.00 8.00 8.00 8.00 ANIMAL CONTROL 3.00 3.00 3.00 3.00 3.00 3.00 CITY ENGINEER 0.50 1.00 1.00 0.50 0.50 1) 0.50 Total Public Works 11.50 12.00 12.00 11.50 11.50 11.50 GF NON -DEPARTMENTAL 0.00 0.50 0.50 0.00 1.00 1) 1.00 ,tal Non -departmental 0.00 0.50 0.50 0.00 1.00 1.00 TOTAL GENERAL FUND 262.25 276.50 268.00 264.50 273.75 265.25 c.25 7.75 7.75 6.75 10.25 10.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 10.00 10.00 EDC - ECO. DEV. 0.50 1.00 1.00 0.50 1.00 1.00 TOTAL EDC FUND 17.75 18.75 18.75 17.25 21.25 21.25 Total Finance 5.00 5.00 5.00 5.00 5.00 5.00 W&S ENGINEERING 2.50 4.00 3.00 B) 2.50 3.50 1) 2.50 B) WATER PRODUCTION 5.25 6.25 5.25 A) 4.25 6.25 5.25 A) WATER DISTRIBUTION 7.25 8.25 7.25 A) 7.25 8.25 7.25 A) SEWAGE & TREATMENT 7.00 7.00 7.00 7.00 7.00 7.00 METER READING 1.00 1.00 1.00 1.00 1.00 1.00 Total Public Works 23.00 26.50 23.50 22.00 26.00 23.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.50 11.50 11.00 A) 9.50 12.00 1) 10.50 A&D) Total Non -departmental 14.50 15.50 15.00 13.50 16.00 14.50 TOTAL W&S FUND 42.50 47.00 43.50 40.50 47.00 42.50 GOLF COURSE MAINT. 4.00 4.00 4.00 4.00 4.00 4.00 GOLF PRO SHOP 2.00 4.50 2.50 B) 2.00 4.50 2.50 B) GOLF FOOD AND BEVERAGE 5.00 5.00 5.00 4.00 5.00 5.00 GOLF CONFERENCE CENTRE 1.00 2.50 1.50 B) 1.00 2.50 1.50 B) TOTAL GOLF COURSE FUND 13.00 17.00 14.00 12.00 16.75 13.75 5 1.25 1.25 1.25 CRIME CONTROL FUND 16.50 16.50 16.50 16.50 17.00 1) 17.00 PUBLIC SAFETY SPECIAL FUND 0.00 3.00 3.00 1.00 3.00 3.00 SERVICE CENTER FUND 5.00 6.00 5.00 A) 5.00 6.00 5.00 A) DRAINAGE UTILITY FUND 7.00 7.00 7.00 7.00 7.00 7.00 SPECIAL RECREATION FUND 0.00 0.34 0.00 A) 0.00 0.34 0.00 A) TEXAS STAR SPORTS COMPLEX 1.50 3.16 1.50 A&B) 1.50 3.16 1.50 A&B) HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 32.50 38.75 35.75 33.75 39.25 36.25 FY2013 Budgeted Changes ,m FY2013 Authorized) \_, eduction in force �i) Vacant positions frozen -unfunded FY2014 Budgeted Changes FY2014 Authorized Changes (from FY2014 Authorized) (from FY2013 Authorized) A) Reduction in force 1) Shifted position based on funding and job function B) Vacant positions frozen -unfunded C) FT position filled with workforce/contract D) FT position filled with 2 PT positions 7-1 M �r PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FYI ACTUAL FY13 AUTHORIZED FY13 BUDGETED FY13 ESTIMATED FY14(" AUTHORIZED POSITIONS RECOMMENDED FY14(2) FUNDED GENERAL FUND 262.25 276.50 268.00 264.50 273.75 265.25 EDC FUND 17.75 18.75 18.75 17.25 21.25 21.25 WATER & WW FUND 42.50 47.00 43.50 40.50 47.00 42.50 GOLF COURSE FUND 13.00 17.00 14.00 12.00 16.75 13.75 JUVENILE CASE FUND 1.00 1.25 1.25 1.25 1.25 1.25 CRIME CONTROL DISTRICT 16.50 16.50 16.50 16.50 17.00 17.00 PUBLIC SAFETY SPECIAL FUND 0.00 3.00 3.00 1.00 3.00 3.00 SERVICE CENTER FUND 5.00 6.00 5.00 5.00 6.00 5.00 DRAINAGE UTILITY 7.00 7.00 7.00 7.00 7.00 7.00 SPECIAL RECREATION FUND 0.00 0.34 0.00 0.00 0.34 0.00 TEXAS STAR SPORTS COMPLEX 1.50 3.16 1.50 1.50 3.16 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 1.001 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 0.50 1 0.50 TOTAL 368.00 398.00 380.00 368.00 398.00 1 379.00 PART-TIME EMPLOYEES GENERAL FUND 45.00 51.00 45.00 45.00 51.00 45.00 EDC FUND 17.00 17.00 17.00 17.00 17.00 17.00 WATER & WW FUND 1.00 9.00 1.00 1.00 9.00 3.00 GOLF COURSE FUND 57.00 57.00 57.00 57.00 57.00 57.00 HOTEL/MOTEL FUND 0.00 0.00 0.00 0.00 0.00 0.00 JUVENILE CASE FUND 0.00 0.00 0.00 0.00 0.00 0.00 CRIME CONTROL DISTRICT 0.00 0.00 0.00 0.00 0.00 0.00 PUBLIC SAFETY SPECIAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 SERVICE CENTER FUND 0.00 0.00 0.00 0.00 0.00 0.00 DRAINAGE UTILITY 0.00 0.00 0.00 0.00 0.00 0.00 SPECIAL RECREATION FUND 3.00 3.00 3.00 3.00 3.00 3.00 TEXAS STAR SPORTS COMPLEX 26.00 26.00 26.00 26.00 26.00 26.00 HEALTH INSURANCE FUND 0.00 0.00 0.00 0.00 0.00 0.00 WC/RISK MANAGEMENT FUND 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 149.00 163.00 149.00 149.00 163.00 151.00 (')The FY2014 recommended budget includes authorization for 3 additional police officer positions. These positions will be authorized and funded in a special revenue fund and funded by resources specifically restricted for public safety. These positions will only be hired if resources are available. (2) In addition, the FY2014 budget only includes funding for 379 of the 398 full-time authorized positions recommended and 151 of the 163 part-time positions recommended. 7-2 M PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10.03-13 POLICE EFFECTIVE 10-03-13 Job Start Grade Code FLSA Job Title Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 510.00 1 20.00 1 N I PSO 1 $3.1731 $3.3311 $3.4971 $3.673 $3.856 $4.049 Ff IX111]WmelemMK 740.00 1 22.01 1 N IFire Fiqhter/Paramedic 550.001 23.00 1 N (Communications 565.00 24.00 N Police Officer 24.03 N Fire Inspector I 1 18.30461 19.22011 20.17671 21.19041 22.24511 23.35681 1 $43,5321 $45,7091 $47,9871 $50,3851 $52,9191 $55,5541 20.92881 21.97531 23.07071 24.22361 25.44161 26.7087 $4,593 $4,8141 $5,0791 $5,3231 $5,6431 $5,911 $55,119 $57,7721 $60,9521 $63,8761 $67,719 $70,934 18.8764 19.78491 20.87381 21.87541 23.1915 24.2924 $4,179 $4,389 $4,607 $4,838 $5,080 $5,334 $50,147 $52,663 $65,282 $58,054 $60,962 $64,006 24.1090 25.3189 26.57801 27.9106 29.3086 30.7720 $4,564 $4,781 $5,009 $5,247 $5,500 $5,762 $54,772 $57,374 $60,1121 $62,969 $65,995 $69,141 26.3328 27.5836 9889981 30.2733 31.7285 33.2409 585.00 1 24.99 N Police Corporal 1 $4,8731 $5,0901 $5,3181 $5,5561 $5,8091 $6,071 25.00 1 N ISenior Police Officer 1 $58,4791 $61,0811 $63,8191 $66,6761 $69,7021 $72,848 28.11501 29.36581 30.68211 32.05551 33.5107 35.0231 790.00 1 25.02 1 N IFire Fighter/Driver/Paramedic 1 $5,0931 $5,3091 $5,5691 $5,8071 $6,1211 $6,383 $61,1101 $63,7121 $66,8231 $69,6801 $73,4551 $76,601 20.92811 21.81911 22.88461 23.86301 25.15591 26.2333 7-3 PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10-03-13 POLICE EFFECTIVE 10-03-13 H.T.E. STEP 1 2 3 4 5 6 Job Start Grade Code FLSA Job Title Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 605.00 610.00 26.00 N Police Sergeant $5,987 $7,113 26.04 N Fire Inspector III $71,840 $85,359 27.00 N Public Education Officer 34.5384 1 41.0377 830.00 1 27.01 N I Fire Captain $6,2131 1 1 1 $7,502 $74,5611 1 1 1 $90,021 25.53461 1 1 1 1 30.8291 1 840.00 1 27.02 1 N IFire Captain/Paramedic 1 $6,3761 1 1 1 1 $7,7571 650.00 1128.00 1 E I Police Lieutenant 128.01 1 E ITechnical Services 1 39.30011 1 1 1 1 46.07451 1 870.00 1 29.01 1 N I Battalion Chief/Paramedic 1 $7,0731 1 1 1 1 $8,2201 680.00 130.00 E Division Chief/F.M. $7,258 $8,550 680.00 130.01 E Division Chief/E.M.S Coord. $87,092 $102,604 680.00 130.02 E Police Captain 41.8710 49.3286 7-4 OR ONN PROPOSED EXEMPT PAY PLAN EFFECTIVE 10-03-13 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 255 1140.06 1 E ISecond Asst. Golf Pro $2,843 $3,184 $3,589 140.07 1 E jAsst. Food & Beverage Mgr. $34,120 $38,211 $43,066 16.40381 18.37071 20.7046 285 143.04 E Asst. Golf Superintendent $3,280 $3,724 $4,238 143.11 E IFirst Asst. Golf Pro $39,366 $44,690 $60,861 138.02 E ISoftball World Supervisor 18.9259 21.4853 24.4526 305 146.11 E Seniors Coordinator $3,723 $4,273 $4,807 146.13 E Program Rec. Specialists $44,672 $51,280 $57,688 146.14 E Athletic Coordinator 21.4769 24.6540 27.7347 146.16 E Special Events Coordinator 146.17 E Volunteers Coordinator 146.15 E Recreation Specialist -Analyst 335 152.01 E Recreation Superintendent $4,333 $4,941 $5,551 148.01 E Athletic Supervisor $51,994 $59,297 1 $66,616 149.01 E Human Resources/Benefits Generalist 24.9969 28.50841 32.0269 149.02 E Food and Beverage Manager 149.03 E Kitchen Manager/Chef 149.08 E Facilities Supervisor 150.06 1 E lAssistant to the City tary 355 149.04 E Deputy City Secretary $4,739 1 $5,416 1 $6,093 150.00 E Accountant II $56,869 $64,992 $73,115 151.00 E Web Designer 27.34071 31.24601 35.1515 151.04 E Graduate Engineer 7-5 PROPOSED EXEMPT PAY PLAN EFFECTIVE 10-03-13 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 375 145.07 E Internal Auditor $5,223 $5,956 $6,685 153.00 E GIS Manager $62,672 $71,473 1 $80,222 153.04 E Water Utilities Superintendent 30.1309 34.36221 38.5681 153.07 E Assistant Library Administrator 154.02 E Park Superintendent 385 149.06 E Communications/Mktg. Mgr. $5,485 $6,252 $7,020 150.05 E Controller $65,814 $75,025 $84,239 151.01 E Purchasing Manager 31.6415 36.06971 40.4995 154.01 E Public Works Superintendent 154.03 E SBW/PATS General Manager 154.07 E Municipal Court Manager 154.11 E Billing Manager 154.12 E Building Official 154.13 E Manager of Recreational Services 154.14 E Parks Manager E lCom uter Programmer/Analyst F54.15 16 E ICity Planner 405 1155.01 1 E ICivil Engineer $6,047 $6,893 $7,740 $72,564 $82,721 $92,881 34.88651 39.76971 44.6542 415 154.00 E Human Resources/RiskAdmin $6,349 $7,239 $8,127 156.00 E Library Administrator $76,187 $86,865 1 $97,523 157.02 E Fleet & Facility Administrator 36.6282 41.76211 46.8863 157.03 E Information Services Administrator 157.04 E Senior Civil Engineer 157.05 E Planning & Development Svcs. Mgr. 157.06 E lAssistant Finance Director 157.07 E I Public Works Manager 7-6 \.. PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 10-03-13 Hour! , Monthly and Annual Pay Scales 1 2 3 4 5 5 Job Start End Merit GRADE Code FLSA Job Title Pay Prob. EOY 1 EOY 2 EOY 3 Top 210 220 230 36.00 N Cashier 1 $2,299 1 $2,379 1 $2,463 1 $2,549 1 $2,638 $2,945 36.04 N lGreenskeeper $27,586 1 $28,552 1 $29,551 1 $30,586 1 $31,656 $35,334 36.03 N I Library Aide 1 13.26271 13.72681 14.20741 14.70461 15.2192 16.9877 36.02 N Facilities Attendant 1 $2,461 1 $2,547 1 $2,635 1 $2,729 $2,822 $3,144 37.03 N Library Clerk $29,531 $30,568 $31,621 $32,747 $33,870 $37,728 37.04 N Office Clerk 1 14.19751 14.69631 15.20221 15.7436 16.2835 18.1382 37.01 N Parks Field Tech 1 $2,596 $2,687 $2,781 $2,879 $2,979 $3,281 37.02 N Facility Tech 1 $31,158 $32,246 $33,371 $34,550 $35,747 $39,370 37.05 N Public Works Field Tech 1 14.9797 15.5027 16.04391 16.6107 17.1861 18.9277 240 38.01 N Police Records Clerk $2,733 $2,830 $2,927 $3,030 $3,137 $3,486 38.03 N Utility Billing Clerk $32,800 $33,961 $35,122 $36,354 $37,639 $41,834 39.00 N Parks Field Tech II 15.7690 16.3273 16.88561 17.4780 18.0958 20.1123 39.01 N Animal Control Officer 1 39.04 N Receptionist 39.05 1 N Facility Tech II 39.06 N Public Works Field Tech II 39.07 N Kitchen Coordinator 250 39.08 N Court Clerk $2,870 $2,971 $3,075 $3,183 $3,293 $3,623 39.09 N Purchasing Tech $34,441 $35,656 $36,906 1 $38,190 $39,514 $43,478 40.00 N Analyst 1 16.5583 17.1422 17.74311 18.3608 18.9971 20.9030 40.01 N Animal Control Officer II 40.04 N Office Tech 40.05 N Mechanic 1 40.07 N Secretary 40.08 N Conference Centre Lead 40.10 N Claims Adjuster 40.11 N HR Benefits Tech. 270 42.03 N Nursery Specialist $3,144 1 $3,254 $3,367 $3,486 $3,607 $4,031 39.10 N Juvenile Case Clerk $37,728 $39,048 $40,407 $41,834 $43,281 $48,368 42.06 N Recreation Assistant 1 18.13821 18.77321 19.42651 20.11231 20.8081 23.2538 280 40.02 N Office Supervisor $3,281 $3,395 $3,514 $3,636 $3,764 $4,237 41.01 N Administrative Secretary $39,370 $40,746 $42,172 $43,637 $45,173 $50,850 43.01 N Administrative Assistant 18.9277 19.5894 20.27521 20.9795 21.7178 24.4470 43.02 N Library Assistant 43.03 N Equipment Operator 43.07 N Mechanic II 43.08 N Parks Field Tech III 43.10 N Facility Tech III 43.08 N Public Works Field Tech III 43.12 N Urban Forester 7-7 \..1 GRADE Code FLSA PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 10-03-13 Hourly, Monthly and Annual Pav Scales Job Title Pay Prob. EOY 1 EOY 2 EOY 3 281 1 41.02 N Circulation Supervisor $3,452 $3,574 $3,699 $3,828 1 $3,962 $4,443 $41,424 1 $42,889 $44,386 $45,939 1 $47,549 $53,314 19.91541 20.6196 21.3394 22.08621 22.8600 25.6318 290 42.00 N Technical Specialist $3,623 $3,749 $3,882 $4,017 $4,157 $4,635 42.04 N Fleet & Facilities Coord. $43,478 $44,993 $46,585 $48,209 $49,886 $55,619 42.05 N Graphics Artist 20.9030 21.6314 22.39661 23.1773 23.9836 26.7399 43.09 N Executive Secretary 45.00 N Inspector I 45.01 N IMechanic III 45.04 N I Leadman 300 43.06 N Animal Control Supervisor $3,759 $3,889 $4,026 $4,168 $4,313 $4,854 46.04 N Police Records Supervisor $45,103 $46,673 $48,315 $50,013 $51,761 $58,242 46.08 N Computer Support Specialist 21.6839 22.4391 23.22841 24.0447 24.8850 28.0010 46.09 N Chief Mechanic 320 48.01 N Foreman $4,169 $4,315 $4,465 $4,621 $4,784 $5,331 48.02 N Inspector II $50,031 $51,779 $53,582 1 $55,457 $67,405 $63,975 48.04 N Signal Tech II 24.0531 24.8935 25.76071 26.6620 27.5986 30.7572 48.05 N Eng/PW Technical Specialist 49.00 N Bailiff/Warrant Officer 340 48.03 N Computer Support Spec II $4,578 $4,739 $4,906 $5,077 $5,254 $5,879 50.02 N Inspector III 1 $54,941 $56,869 1 $58,8671 $60,922 $63,047 1 $70,545 50.03 N Enqineering Technician 1 26.4139 27.3407 28.3015 29.2892 30.31081 33.9159 360 1 52.00 1 N lInspection Services Supv. 1 $5,022 1 $5,197 1 $5,380 1 $5,568 1 $5,763 1 $6 SSO_261 I g62.369 1 964.564 1 $66.813 1 $69.151 1 $77.133 1 28.97171 29.98491 31.04061 32.12191 33.24551 37.08301 7-8 v CO Insurance Financial Report REPORTI CITY JEMPLOYEEI TOT. TRANSFER/ TOT. AMT OF I INSURANCE REINSUR RX OPERATING TOTAL MONTHLY END FUND MONTH CONTRIB CONTRIB CONTRIB MISC REVENUES PD CLAIMS SERVICES FEE COST EXP. EXP. CASH FLOW BALANCE BEGINNING BALANCE FY2011-2012 $ 2,877,946 Oct-11 $ 311,608 $ 115,639 $ 427,247 $ 153 $ 427,399 $ 29,269 $ 24,662 $ 29,800 $ 24,598 $ (3,371) $ 104,958 $ 322,442 $ 3,200,388 Nov-11 $ 309,902 $ 112,346 $ 422,248 $ 192 $ 422,440 $ 236,076 $ 43,731 $ 29,906 $ 55,028 $ 18,109 $ 382,851 $ 39,589 $ 3,239,976 Dec-11 $ 307,812 $ 111,611 $ 419,423 $ 8,640 $ 428,063 $ 184,535 $ 40,725 $ 29,679 $ 49,191 $ 4,462 $ 308,591 $ 119,471 $3,359,448 Jan-12 $ 307,307 $ 113,758 $ 421,066 $ 330 $ 421,396 $ 215,855 $ (32,611) $ 29,670 $ 49,231 $ 16,608 $ 278,753 $ 142,642 $3,502,090 1 eb-12 $ 306,651 $ 111,585 $ 418,237 $ 7,032 $ 425,269 $ 283,440 $ 20,217 $ 29,462 $ 50,025 $ 16,963 $ 400,106 $ 25,163 $3,527,253 Mar-12 $ 305,311 $ 111,385 $ 416,697 $ 4,722 $ 421,419 $ 197,816 $ 19,220 $ 29,620 $ 53,327 $ 6,338 $ 306,322 $ 115,098 $3,642,350 Apr-12 $ 307,520 $ 112,141 $ 419,661 $ 2,662 $ 422,323 $ 154,660 $ 19,407 $ 29,778 $ 54,717 $ 9,761 $ 268,323 $ 154,000 $ 3,796,350 May-12 $ 311,696 $ 113,584 $ 425,280 $ 6,265 $ 431,546 $ 352,530 $ 23,594 $ 30,361 $ 56,552 $ 6,166 $ 469,203 $ (37,657) $ 3,758,693 Jun-12 $ 316,281 $ 115,063 $ 431,344 $ 246 $ 431,590 $ 286,754 $ 26,436 $ 30,569 $ 59,940 $ 14,883 $ 418,583 $ 13,008 $ 3,771,700 Jul-12 $ 317,751 $ 115,738 $ 433,489 $ 1,816 $ 435,305 $ 419,921 $ 27,778 $ 30,677 $ 45,619 $ 7,319 $ 531,313 $ (96,009) $ 3,675,691 Aug-12 $ 318,333 $ 115,419 $ 433,752 $ 7,367 $ 441,118 $ 337,499 $ 22,213 $ 30,687 $ 68,370 $ 16,102 $ 474,870 $ (33,752) $ 3,641,940 Sep-12 $ 319,729 $ 113,582 $ 433,311 $ 1,253 $ 434,564 $ 778,312 $ 25,692 $ 59,602 $ 92,222 $ 432,347 $ 1,388,174 $ (953,611) $ 2,688,329 YR TOT $ 3,739,902 $1,361,852 $ 5,101,754 $ 40,677 $ 5,142,431 $ 3,476,665 $ 261,064 $ 389,812 $ 658,821 $ 545,687 $ 5,332,049 $ (189,617) BEGINNING BALANCE FY2012-2013 $ 2,688,329 Oct-12 $ 326,622 $ 119,351 $ 445,973 $ 191 $ 446,164 $ 210,782 $ 19,379 $ 2,549 $ 27,857 $ 4,247 $ 264,814 $ 181,350 $ 2,869,679 Nov-12 $ 325,569 $ 121,982 $ 447,551 $ 4,062 $ 451,613 $ 306,113 $ 22,989 $ 31,028 $ 61,739 $ 13,087 $ 434,957 $ 16,656 $2,886,335 Dec-12 $ 327,030 $ 118,761 $ 445,790 $ 190 $ 445,981 $ 318,987 $ 22,614 $ 31,255 $ 69,278 $ 5,327 $ 447,461 $ (1,480) $2,884,855 Jan-13 $ 326,922 $ 119,168 $ 446,090 $ 12,744 $ 458,833 $ 367,840 $ 23,177 $ 31,223 $ 77,530 $ 11,617 $ 511,388 $ (52,555) $2,832,300 Feb-13 $ 326,371 $ 119,170 $ 445,541 $ 7,394 $ 452,935 $ 184,895 $ 23,242 $ 31,032 $ 66,557 $ 7,826 $ 313,552 $ 139,383 $2,971,684 Mar-13 $ 326,053 $ 119,101 $ 445,154 $ 249 $ 445,403 $ 476,473 $ 21,505 $ 31,176 $ 56,711 $ 26,462 $ 612,327 $ (166,924) $2,804,760 Apr-13 $ 327,510 $ 119,763 $ 447,273 $ 3,160 $ 450,433 $ 427,550 $ 25,258 $ 31,271 $ 72,269 $ 6,351 $ 562,698 $ (112,265) $2,692,495 May-13 $ 324,219 $ 118,114 $ 442,333 $ 1,846 $ 444,179 $ 347,501 $ 23,625 $ 30,887 $ 49,289 $ 5,716 $ 457,019 $ (12,840) $2,679,655 Jun-13 $ 324,127 $ 115,950 $ 440,077 $ 3,976 $ 444,053 $ 338,166 $ 25,979 $ 30,935 $ 47,222 $ 5,664 $ 447,966 $ (3,913) $ 2,675,741 Jul-13 Aug-13 Sep-13 YR TOT $ 2,934,422 $ 1,071,360 $ 4,005,783 $ 33,811 $ 4,039,594 $ 2,978,308 $ 207,769 $ 251,355 $ 528,452 $ 86,298 $ 4,052,182 $ (12,587) OR M City of Euless 2013-14 Proposed Insurance Premiums MEDICAL/RX 2011-12 2012-13 Increase / Decrease A B Employee Only $156.77 $165.16 .. 1;36.ii $23.20 $28.36 Employee + Children $301.73 $308.25 :,.` :12 $51.83 $46.13 Em to ee + Spouse $358.57 $366.66 :: 4.., $31'i M $69.76 $48.84 Emplo ee + Family $443.831 $454.27 =:." 1�:-90 -$4011.38 $96.63 ($52.89) DENTAL 2011-12 2012-13 Increase /Decrease A B Employee Only $5.19 $6.88 : ,°°` : }'$7:0t3 =t= $t,6tT $0.72 $0.72 Employee + Children $11.22 $13.07 .. _: `-: 14, 4.; - :-..`.'" 14.44 $1.37 $1.37 ,Employee + Spouse $13.58 $15.82 $1.66 $1.66 Employee + Family $17.12 $19.94:; a $22:02 $2.08 Total Premium 2011-12 2012-13 Increase /Decrease A B Employee Only $161.96 $172.04 ::; ::, 1#4,40 $23.92 $27.64 Employee + Children $312.95 $321.32 `, ` .' ° `76.58 $53.20 $44.76 Employee + Spouse $372.15 $382.48 $71.42 $47.18 Employee + Family $460.95 $474.21 - 72M, = ' $423.40. $98.71 $50.81 7-10 SCHEDULE OF MEDICAL BENEFITS PLAN A IN=2ET4OKPROVTDERS. NON -NETWORK PROVIDERS BEP�iEF ,.. - Aetna Sipa# re Ada}riiriistrators OTO) (Non-PPO) seat and Reasonable) MAXIMUM LIFETIME Unlimited BENEFIT AMOUNT IIERUCTMLE, PER PLAN YEAR Per Covered Person $600 $1,800 Per Family Unit $1,800 (3 x individual) $5,400 (3 x individual) In -Network and Non -Network Deductibles DO NOT cross apply bfAX -C3 tT-"�1'6CNZT Al'V OIYbM PER PLAN YEAR Per Covered Person $2,500 $6,000 Per Family Unit $7,500 (3 x individual) $18,000 (3 x individual) In -Network and Non -Network Out -of -Pocket amounts DO NOT cross apply The following charges do not apply toward the out-of-pocket maximum and are never paid at 100%: Deductible(s), Medical or Prescription Drug Copays; charges paid by the Plan through the prescription plan, any penalty resulting from non-compliance with the Pre -Admission Certification and Continued Stay requirements of the Plan, Cost Containment/Pre-Certification penalties, charges incurred for non -approved days in a Hospital when pre -certification or continued stay request has been denied and the Covered Person elects to enter or remain in the Hospital on an inpatient basis, charges in excess of Usual and Reasonable allowance (if applicable), charges not considered Medically Necessary, charges for non -covered services and ineligible charges or expenses. All domestic Inpatient and certain Outpatient Medical procedures (excluding Mental & Nervous/Substance Abuse) MUST be pre -certified through ActiveHealth (877-518-0762). Any approved international procedures through Companion Global Healthcare (CGH) MUST be pre -certified by CGH (800-906-7065). Mental Health Pre -certification / Behavioral Health Care Management (Inpatient or Outpatient): Mental & Nervous/Substance Abuse procedures MUST be pre -certified through Interface EAP (IEAP) before seeking treatment (800-324-4327). The Participating Provider Networks for Mental and Nervous/Substance Abuse is both IEAP's network and Aetna Si¢nature Administrators' network. Failure to pre -certify will result in a benefit reduction of 50%. Any reduced reimbursement due to failure to pre -certify will NOT accrue towards the Out -of -Pocket Maximum. Note: The maximums listed below are combined In -Network and Non -Network expenses and cross apply. For example, if a maximum of 60 days is listed twice under a service, the Plan Year maximum is 60 days total which may be split between In -Network and Non -Network providers. 7-11 M IN 1!IETWORK PROVIDERS NON -NETWORK PROVIDERS BENEFM I Aetna Snatere Admiadstrators (PPO) . (Non-PPO) sea[ tod Reasonable COVEM.CHARGES Hospital Facility Services $200 Co -pay per inpatient Hospital $200 Co -pay per inpatient Hospital (Inpatient and Outpatient) Admission; Charges in excess of $200 are Admission; Charges in excess of paid at 80% after Deductible $200 are paid at 60% after Deductible Note: If readmitted into Hospital within 7 Note: If readmitted into Hospital days of original admit date for same within 7 days of original admit date diagnosis, an additional Copay will not for same diagnosis, an additional apply. Copay will not apply. ■ In Hospital Physician Charges 80% After Deductible 60% After Deductible ■ Semi -Private room; if Hospital has no Semi -Private rooms, private rooms will be covered at Room & Board limited to the Semi -Private Room & Board limited to the Semi - the private room rate. room rate (unless Hospital has no Semi- Private room rate (unless Hospital ■ *Routine newborn inpatient Private rooms) has no Semi -Private rooms) care while baby is hospitalized covered under mother's Deductible for the first 5 days. ■ ICU, CCU, NICU, limited to three (3) times Average Semi - Private Room rate. ■ Outpatient Surgery, Invasive $200 Co -pay per service; Charges in excess $200 Co -pay per service; Charges Diagnostic and/or Invasive of $200 are paid at 80% after Deductible in excess of $200 are paid at 60% Therapeutic Services after Deductible *Routine Nursery Care benefit is limited to eligible Covered Charges for nursery care for the first five (5) days after birth while the newborn child is Hospital confined as a result of the child's birth. Such Routine Nursery Care expenses shall be considered covered under the mother's charges. If the mother is not covered under the Plan, any eligible charges will apply to the newborn child, subject to Deductible, Co -pay and coinsurance. Eligible Expenses include Room and Board, Routine Nursery Charges, examinations, circumcision, and required general care and treatment, even though there is no Illness or Injury. The term "Well Baby Care" means Medical Care customarily furnished a child who is neither injured nor sick. Otherwise, a separate Deductible, applicable Co -pay and coinsurance will be applied towards the newborn. Emergency Room — Per Visit $200 Co -pay per visit; Charges in excess $200 Co -pay per visit; Charges in of $200 are paid at 80% after Deductible excess of $200 are paid at 80% after In -Network Deductible NOTE: ER Copay waived if admitted directly from ER to Hospital, however Hospital Copay will apply. (Please refer to Hospital Facility Services) All other related services to 80% After Deductible 80% After In -Network Deductible Emergency - Per visit In or Out -Patient Physician Services 80% After Deductible 60% After Deductible Physician Office Co -pay $25 Co -pay for charges up to $130 per 60% After Deductible office visit; Charges in excess of $130 are Plan Year Maximum: 45 visits paid at 80% (Deductible waived) Voluntary Second Surgical Opinion 100% (Deductible waived) Not Covered 7-12 BENEJFns, MNETWORK PROVIDERS NON-NEI'�VORK PROVIDERS Aet»s Su Lure Adminis#raiors {P'PO) { ;�-gpp) (Usuala>sd Reasonable -Ray and Lab Charges 80% After Deductible 60% After Deductible (if billed by provider other than Physician) Applies to all related Charges. Lab Card Providers 100% (Deductible waived) N/A Subject to Plan provisions, exclusions, and limitations. Allergy Injections Charges 80% (Co -pay and Deductible waived) 60% After Deductible Ambulance Service 80% After Deductible 80% After In -Network Deductible ($10,000 air ambulance maximum benefit per one-way trip). Usual and Reasonable Charges per trip (other than shown above for air ambulance). Preventive Care 100% (Deductible waived) 60% After deductible Including but not limited to well child care, adult care, mammograms, pap smears, prostate exams, immunizations, routine health care, etc. This Plan covers preventive care services as directed under the Affordable Care Act, Schedule A. These services are determined by the U.S. Preventive Services Task Force and reviewed annually. For a listing of services, please go to: www.healthcare.gov/center/regulations/preventionitaskforce.htmi Durable Medical Equipment 80% After Deductible 60% After Deductible Purchase or Rental (up to purchase price) Home Health Care 80% After Deductible 60% After Deductible Plan Year Maximum: 40 visits Hospice Care Physician/Nursing Services 80% After Deductible 60% After Deductible Plan Year Maximum: 40 visits Facility Charges 80% After Deductible 60% After Deductible Limited to 6 months per treatment Bereavement Counseling 80% After Deductible 60% After Deductible Plan Year Maximum: 5 visits Pain Management Physician Services 80% After Deductible 60% After Deductible Inpatient/Outpatient Hospital Services 80% After Deductible and Co -pay 60% After Deductible and Co -pay Plan Year Maximum: 12 visits (Please reference Copays for Inpatient/Outpatient (Please reference Copays for Hospital services under "Hospital Facility Inpatient/Outpatient Hospital services Services") under "Hospital Facility Services") 7-13 `' . IN=NETWOXXPROVIDERS Aetna NON -NETWORK PROVIDERS B) NE Sipat .Administrators (PPO} (Non-PPO) sual and Reasonable Pre -admission Testing 100% (Deductible waived) 60% After Deductible (Performed on an Outpatient basis for Inpatient procedures only) Private Duty Nursing 80% After Deductible 60% After Deductible Plan Year Maximum: 40 visits Outpatient Physical Therapy and 80% After Deductible 60% After Deductible Occupational Therapy Combined Plan Year Maximum: 30 visits Outpatient Speech Therapy 80% After Deductible 60% After Deductible Plan Year Maximum: 30 visits NOTE: Case Management has the authority to extend the number of visits for physical, occupational and speech therapies when Case Management deems the additional visits to be Medically Necessary. Rehab Facilities (Inpatient Only) 80% After Deductible 60% After Deductible Plan Year Maximum: 25 days Skilled Nursing Facility Services 80% After Deductible 60% After Deductible Plan Year Maximum: 100 days Sleep Apnea 80% After Deductible 60% After Deductible Limited to 1 surgical treatment episode per lifetime and 1 sleep study center treatment per Plan Year. TMJ Coverage 80% After Deductible 60% After Deductible Limited to 1 surgical treatment per lifetime and no limit for non -surgical/ non -orthodontic TMJ medical services. Chiropractic/Spinal Manipulation $25 Co -pay for Charges up to $130 per 60% After Deductible office visit; Charges in excess of $130 are Plan Year Maximum: 24 visits paid at 80% (Deductible waived) Acupuncture Therapy 80% After Deductible 60% After Deductible Plan Year Maximum: 10 visits Hearing Aids 80% After Deductible 60% After Deductible $2,000 maximum every 5 years Transplants 80% After Deductible Not Covered (prior authorization must be obtained from the Pre -certification vendor) Note: Any Forced Provider benefits payable to a Non-PPO/Non-Network provider will be subject to Usual and Reasonable Charges. 7-14 M, SCHEDULE OF MEDICAL BENEFITS PLAN B BENEFITS,(Non-FPO) IN -NETWORK � NON -NETWORK PROVIDERS Aetna Stgioat»re Admsfirutors (P�"O) squat and Reasonable MAXIMUM LIFETIME BENEFIT AMOUNT Unlimited DEDUCTIBLE, PER PLAN YEAR Per Covered Person $1,200 $2,000 Per Family Unit $3,600 (3 x individual) $6,000 (3 x individual) In -Network and Non -Network Deductibles DO NOT cross apply `'MAXIMUM,0UT-OF-POC*=AMOUNT, PER PLAN YEAR Per Covered Person $3,000 $6,000 Per Family Unit $9,000 (3 x individual) $18,000 (3 x individual) In -Network and Non -Network Out -of -Pocket amounts DO NOT cross apply The following charges do not apply toward the out-of-pocket maximum and are never paid at 100%: Deductible(s), Medical or Prescription Drug Copays; charges paid by the Plan through the prescription plan, any penalty resulting from non-compliance with the Pre -Admission Certification and Continued Stay requirements of the Plan, Cost Containment/Pre-Certification penalties, charges incurred for non -approved days in a Hospital when pre -certification or continued stay request has been denied and the Covered Person elects to enter or remain in the Hospital on an inpatient basis, charges in excess of Usual and Reasonable allowance (if applicable), charges not considered Medically Necessary, charges for non -covered services and ineligible charges or expenses. All domestic Inpatient and certain Outpatient Medical procedures (excluding Mental & Nervous/Substance Abuse) MUST be pre -certified through ActiveHealth (877-518-0762). Any approved international procedures through Companion Global Healthcare (CGH) MUST be pre -certified by CGH (800-906-7065). Mental Health Pre -certification / Behavioral Health Care Management (Inpatient or Outpatient): Mental & Nervous/Substance Abuse procedures MUST be pre -certified through Interface EAP (IEAP) before seeking treatment (800-324-4327). The Participating Provider Networks for Mental and Nervous/Substance Abuse is both IEAP's network and Aetna Si-Qnature Administrators' network. Failure to pre -certify will result in a benefit reduction of 50%. Any reduced reimbursement due to failure to pre -certify will NOT accrue towards the Out -of -Pocket Maximum. Note: The maximums listed below are combined In -Network and Non -Network expenses and cross apply. For example, if a maximum of 60 days is listed twice under a service, the Plan Year maximum is 60 days total which may be split between In -Network and Non -Network providers. 7-15 L BENEFITS: 1 1 '1" +Ui K PROVIDERSiVON NETWORK PROVIDERS (Non-PPO) Aetna ire Administra(PPO) (Usual aid Reasonable COVEIRED.CHARGES Hospital Facility Services $250 Co -pay per inpatient Hospital $250 Co -pay per inpatient Hospital (Inpatient and Outpatient) Admission; Charges in excess of $250 are Admission; Charges in excess of paid at 70% after Deductible $250 are paid at 50% after Deductible Note: If readmitted into Hospital within 7 Note: If readmitted into Hospital days of original admit date for same within 7 days of original admit date diagnosis, an additional Copay will not for same diagnosis, an additional apply. Copay will not apply. ■ In Hospital Physician Charges 70% After Deductible 50% After Deductible ■ Semi -Private room; if Hospital has no Semi -Private rooms, private rooms will be covered at Room & Board limited to the Semi -Private Room & Board limited to the Semi - the private room rate. room rate (unless Hospital has no Semi- Private room rate (unless Hospital ■ *Routine newborn inpatient Private rooms) has no Semi -Private rooms) care while baby is hospitalized covered under mother's Deductible for the first 5 days. ■ ICU, CCU, NICU, limited to three (3) times Average Semi - Private Room rate. ■ Outpatient Surgery, Invasive $250 Co -pay per service; Charges in excess $250 Co -pay per service; Charges Diagnostic and/or Invasive of $250 are paid at 70% after Deductible in excess of $250 are paid at 50% Therapeutic Services after Deductible *Routine Nursery Care benefit is limited to eligible Covered Charges for nursery care for the first five (5) days after birth while the newborn child is Hospital confined as a result of the child's birth. Such Routine Nursery Care expenses shall be considered covered under the mother's charges. If the mother is not covered under the Plan, any eligible charges will apply to the newborn child, subject to Deductible, Co -pay and coinsurance. Eligible Expenses include Room and Board, Routine Nursery Charges, examinations, circumcision, and required general care and treatment, even though there is no Illness or Injury. The term "Well Baby Care" means Medical Care customarily furnished a child who is neither injured nor sick. Otherwise, a separate Deductible, applicable Co -pay and coinsurance will be applied towards the newborn. Emergency Room — Per Visit $250 Co -pay per visit; Charges in excess $250 Co -pay per visit; Charges in of $250 are paid at 70% after Deductible excess of $250 are paid at 70% after In -Network Deductible NOTE: ER Copay waived if admitted directly from ER to Hospital, however Hospital Copay will apply. (Please refer to Hospital Facility Services) All other related services to 70% After Deductible 70% After In -Network Deductible Emergency - Per visit In or Out -Patient Physician Services 70% After Deductible 50% After Deductible Physician Office Co -pay $40 Co -pay for charges up to $130 per 50% After Deductible Plan Year Maximum: 45 visits office visit; Charges in excess of $130 are paid at 70% (Deductible waived) Voluntary Second Surgical Opinion 100% (Deductible waived) Not Covered 7-16 Mo. M NE` ORK PROVIDERS NON -NETWORK P�)ROVIDERS BENEFITSIN Aetna atnre Administrators (PPO) PP )(Usual and Reasonable -Ray and Lab Charges 70% After Deductible 50% After Deductible (if billed by provider other than Physician) Applies to all related Charges. Lab Card Providers 100% (Deductible waived) N/A Subject to Plan provisions, exclusions, and limitations. Allergy Injections Charges 70% (Co -pay and Deductible waived) 50% After Deductible Ambulance Service 70% After Deductible 70% After In -Network Deductible ($10,000 air ambulance maximum benefit per one-way trip). Usual and Reasonable Charges per trip (other than shown above for air ambulance). Preventive Care 100% (Deductible waived) 50% After deductible Including but not limited to well child care, adult care, mammograms, pap smears, prostate exams, immunizations, routine health care, etc. This Plan covers preventive care services as directed under the Affordable Care Act, Schedule A. These services are determined by the U.S. Preventive Services Task Force and reviewed annually. For a listing of services, please go to: www.healthcare.gov/center/regulations/prevention/taskforce.html Durable Medical Equipment 70% After Deductible 50% After Deductible Purchase or Rental (up to purchase price) Home Health Care 70% After Deductible 50% After Deductible Plan Year Maximum: 40 visits Hospice Care Physician/Nursing Services 70% After Deductible 50% After Deductible Plan Year Maximum: 40 visits Facility Charges 70% After Deductible 50% After Deductible Limited to 6 months per treatment Bereavement Counseling 70% After Deductible 50% After Deductible Plan Year Maximum: 5 visits Pain Management Physician Services 70% After Deductible 50% After Deductible Inpatient/Outpatient Hospital Services 70% After Deductible and Co -pay 50% After Deductible and Co -pay Plan Year Maximum: 12 visits (Please reference Copays for Inpatient/Outpatient (Please reference Copays for Hospital services under "Hospital Facility Inpatient/Outpatient Hospital services Services") under "Hospital Facility Services") 7-17 11N-NEMO PROVIDERS Aetna NON -NETWORK PROVIDERS )ERNE I'I"S Administrators t �} (1�tonrPl"O} seat and Reasonable Pre -admission Testing 100% (Deductible waived) 50% After Deductible (Performed on an Outpatient basis for Inpatient procedures only) Private Duty Nursing 70% After Deductible 50% After Deductible Plan Year Maximum: 40 visits Outpatient Physical Therapy and 70% After Deductible 50% After Deductible Occupational Therapy Combined Plan Year Maximum: 30 visits Outpatient Speech Therapy 70% After Deductible 50% After Deductible Plan Year Maximum: 30 visits NOTE: Case Management has the authority to extend the number of visits for physical, occupational and speech therapies when Case Management deems the additional visits to be Medically Necessary. Rehab Facilities (Inpatient Only) 70% After Deductible 50% After Deductible Plan Year Maximum: 25 days Skilled Nursing Facility Services 70% After Deductible 50% After Deductible Plan Year Maximum: 100 days Sleep Apnea 70% After Deductible 50% After Deductible Limited to 1 surgical treatment episode per lifetime and 1 sleep study center treatment per Plan Year. TMJ Coverage 70% After Deductible 50% After Deductible Limited to 1 surgical treatment per lifetime and no limit for non -surgical/ non -orthodontic TMJ medical services. Chiropractic/Spinal Manipulation $40 Co -pay for Charges up to $130 per 50% After Deductible Plan Year Maximum: 24 visits office visit; Charges in excess of $130 are paid at 70% (Deductible waived) Acupuncture Therapy 70% After Deductible 50% After Deductible Plan Year Maximum: 10 visits Hearing Aids 70% After Deductible 50% After Deductible $2,000 maximum every 5 years Transplants 70% After Deductible Not Covered (prior authorization must be obtained from the Pre -certification vendor) Note: Any Forced Provider benefits payable to a Non-PPO/Non-Network provider will be subject to Usual and Reasonable Charges. 7-18 �.. PRESCRIPTION DRUG BENEFITS Participating pharmacies have contracted with the Plan to charge Covered Persons reduced fees for covered Prescription Drugs. LDIRx is the administrator of the Pharmacy drug plan. Prescriptions must be dispensed at Participating pharmacies. Prescription Drug benefits are based on a tiered formulary, otherwise known as the Preferred Drug List (PDL). The Preferred Drug List is available on the Prescription Drug Vendor website (www.ldirx.com). 34-Day Supply Tier Covered Benefit Tier 1 $8 Copay Tier 2 $35 Copay OR 10%, if cost of drug greater than $500 capped at $150 per script Tier 3 Greater of $50 Copay OR 50% Tier 4 - Specialty Drugs Greater of $150 or 3% Copay per script up to $100,000 per Plan Year. 50% Copay per script for charges in excess of $100,000 per Plan Year. Initial Fill: Any participating Pharmacy or through LDIRx. Subsequent Refills: Only through LDIRx. Tobacco Cessation Products Reimbursement limited to a 12 week period per product per Plan Year. Doses and quantity limits apply. Please contact LDI for specific details. Maintenance Drugs through Mail Order or at Super Value Pharmacy = Greater of 2x the retail Co -pay or appropriate Ws (listed above) for a 100-day supply. All prescription Maintenance drugs MUST BE filled through either LDIRx Mail Order or Super Value Pharmacy. Prescription Drugs purchased at non -participating pharmacies are not covered. Please refer to your list for drugs requiring prior authorization or that may have quantity limits. A Product Selection Penalty applies for Tier 2 or Tier 3 drugs if a Tier 1 drug is available. Direct Reimbursement only covered upon Plan approval and due to extenuating circumstances. Certain Generic Maintenance drugs may be purchased at Super Value Pharmacy, subject to a $0 Co -pay (100-day supply). The list is available at Super Value Pharmacy. If there is no alternative for a non -formulary drug, LDIRx, in conjunction with the Plan Administrator, has the right to override the system to revert to a 10% Copay. Product Selection Penalty A Product Selection Penalty will apply if a Brand Name Drug is selected when a Generic equivalent is available. If the participant selects a Tier 2 or Tier 3 medication (Brand Name Drugs) when a Tier 1 (Generic Drug) is available, the member will pay the greater of $50 or 50% of the brand (Tier 2 or Tier 3) drug whether or not the Physician approves the Generic. 7-19 Co -payments If a prescription is filled at a participating Pharmacy, the Covered Person will have to pay only the Co -pay amount. The Pharmacy will submit the claim to the Prescription Drug plan, which will reimburse the Pharmacy. LDIRx will pay 100% of the cost of the prescription to the participating Pharmacy, minus the per prescription Co -pay amount. The Co -payment is applied to each covered Pharmacy drug or mail order (maintenance) drug charge and is shown in the above Schedule of Benefits. The Co -payment amount is not a Covered Charge under the Medical Plan. Any one retail Pharmacy prescription is limited to a 34-day supply. Maintenance prescriptions are limited to a 100-day supply. Prescriptions purchased at non -participating pharmacies will not be covered by the Plan; the Covered Person must pay the entire cost of the prescription and the Covered Person will not be reimbursed by the Prescription Drug Benefit Plan or by the Medical Benefit Plan. Specialty Drugs Specialty Drugs are prescription oral, injectable, infused, or inhaled medications that require special handling, storage, administration, or monitoring. These drugs are generally used to treat complex and chronic medical conditions. Specialty Drugs administered by a Healthcare Provider with charges in excess of $2,500 require prior authorization through ActiveHealth and may only be filled at an In -Network facility subject to approval by WebTPA Case Management. No coverage will be provided through Non -Network Providers unless specifically authorized by a negotiated contract. Specialty Drugs filled through LDIRx Specialty Pharmacy Program may also require prior authorization through LDIRx. Specialty Drug copays apply to all specialty drugs regardless of whether they are filled through the LDIRx Specialty Pharmacy Program or a Healthcare Provider. Copays and/or excluded charges, charges over network pricing or prior authorization do not apply towards the Covered Person's deductible or out-of-pocket maximum. Specialty Pharmacy Program Specialty Pharmacy is a term that refers to the delivery of Specialty Pharmaceuticals. Specialty Pharmaceuticals are typically used to treat chronic conditions and are often injectable medications. If a Covered Person goes to a retail Pharmacy or clinic, the claim may be rejected unless the Covered Person is receiving the drug for the first time. Initial fills may be done through retail or LDIRx. Future refills must be dispensed through LDIRx Specialty Pharmacy Division. Specialty Pharmacy medications are sent directly to the Covered Person's home, the provider's office or any other location as directed by the Covered Person. Such medications are sent through carriers that offer expedited and/or overnight delivery. If the medications require special handling or refrigeration, they will be packed and shipped accordingly. There is no extra cost for shipping. When the Prescription Drug Vendor identifies a specialty drug that a Covered Person has purchased through a retail Pharmacy, one of their care coordinators will contact the Covered Person. At that time arrangements will be made to transition the medication from the retail Pharmacy to the Specialty Pharmacy Program. $4/$10 Generic Reimbursement Program In addition to drugs purchased through LDIRx, the Plan also offers reimbursements for Covered Persons purchasing prescribed Generic Drugs offered at certain pharmacies through promotional Generic Drug lists. These drug lists may vary by Pharmacy and are updated periodically. Covered Persons who purchase a $4 Generic Drug (30-day supply) or a $10 Generic Drug (90-day supply) from these Generic Drug lists will be reimbursed at 100% when the receipt is filed with the City. Covered Persons will need to pay for the prescription and file for reimbursement with the City. This does not apply to drugs purchased on the LDIRx maintenance drug list and filed through the Pharmacy benefit program with your Pharmacy ID card. Please contact the Human Resources Department for more information. Covered Prescription Drugs 1. All drugs prescribed by a Physician that require a prescription either by federal or state law (legend drugs). This includes oral contraceptives, but excludes any drugs stated as not covered under this Plan. 2. All compounded prescriptions containing at least one prescription ingredient in a therapeutic quantity. 3. Diabetic supplies; e.g., insulin, test strips, and insulin syringes with a valid prescription (subject to quantity limits). 4. Erectile dysfunction/organic impotence drugs (subject to limit of 6 pills/month). 5. Oral contraceptives, Depo-Provera, Nuvaring, patches. 6. Anaphylaxis kit; e.g., Epi-pen (subject to quantity limits). 7. Prenatal vitamins with written prescription. 8. Injectable medications (unless excluded below) 7-20 9. Tobacco cessation agents limited to a 12 week period per product per Plan Year. Doses and quantity limits apply as indicated in the above Table 1. Furthermore, the Plan limits coverage to 2 products per Plan Year. Examples of tobacco cessation agents are Chantix, Wellbutrin, nicotine gum and deterrent patches. This includes prescription or over-the-counter (OTC). No written prescription is required for OTC. 10. ADHD Agents up to age 25 (requires prior authorization for age 25 and older) 11. Acne products up to age 25 (requires prior authorization for age 25 and older) NOTE: Applicable Patient and Protection and Affordable Care Act (PPACA) rulings and guidelines will be covered under the Plan, including the Women's Preventive Care Act. Prescription Drug Benefit Limitations This benefit applies only when a Covered Person incurs a covered Prescription Drug charge. The covered drug charge for any one prescription will be limited to: 1. Refills only up to the number of times specified by a Physician. 2. Refills up to one year from the date of order by a Physician or prior to 75% of the completion of the projected use. Supply and Quantity Limitations As written by the prescribing Physician, up to a consecutive 34-day supply of a Prescription Drug product is allowed at retail. As written by the prescribing Physician, up to a consecutive 100-day supply of maintenance Prescription Drug product is allowed, but all maintenance Prescription Drugs MUST BE filled either through LDIRx Mail Order OR Super Value Pharmacy. In addition, certain Therapeutic Classes of medications have standard quantity limitations and/or prior authorizations. Please contact LDIRx or refer to the Preferred Drug List. Excluded Prescription Drugs This benefit will not cover a Charge for any of the following: 1. Administration. Any Charge for the administration of a covered Prescription Drug. 2. Appetite suppressants. A Charge for appetite suppressants. 3. Consumed on premises. Any drug or medicine that is consumed or administered at the place where it is dispensed. 4. Dietary supplements or vitamin supplements, except for prenatal vitamins requiring a prescription. 5. Drugs used primarily for cosmetic purposes, unless prior authorization is in effect. Charges for drugs used for cosmetic purposes, such as anabolic steroids, Retin A or medications for hair growth or removal. 6. Durable Medical Equipment and supplies even if a prescription is required, e.g., stockings, respiratory machine. 7. Experimental and/or Investigational. Experimental and/or Investigational drugs and medicines, even though a charge is made to the Covered Person. 8. Any drug not approved by the Food and Drug Administration. 9. Growth hormones. Charges for drugs to enhance physical growth or athletic performance or appearance. 10. Infertility. A charge for infertility medication. 11. Inpatient medication. A drug or medicine that is to be taken by the Covered Person, in whole or in part, while Hospital confined. This includes being confined in any institution that has a facility for the dispensing of drugs and medicines on its premises. 12. Liquid nutritional supplements, infant formulas, electrolyte replacements, and other vitamins. 13. Medical exclusions. A charge excluded under Medical Plan Limitations and Exclusions. 14. Medical Supplies and Devices. Devices of any type, even though such devices may require a prescription. These include (but are not limited to) therapeutic devices, contraceptive devices, artificial appliances, braces, support garments, stockings, or any similar supplies or devices. 15. No Charge. A charge for Prescription Drugs which may be properly received without charge under local, state or federal programs or is recoverable under any workers compensation or occupational disease law, or medication furnished by any other drug or medical service where no charge is made to the participant. 16. Non -insulin syringes. 17. Non -legend drugs. A charge for FDA -approved drugs that is prescribed for non -FDA -approved uses. 18. No prescription. A drug or medicine that can legally be bought without a written prescription, including over the counter medications, unless prescribed by a Physician or Pharmacist, or Medically Necessary. This does not apply to injectable insulin. 19. Plan B, emergency contraceptives or similar drugs. 20. Refills. Any refill that is requested more than one year after the prescription was written or any refill that is more than the number of refills ordered by the Physician. 7-21 DENTAL BENEFITS `- This Plan has entered into an agreement with certain Dentists that are called Preferred Providers. The Preferred Providers for the Dental Plan are within the Aetna Signature Administrators Dental provider network. These Preferred Providers have agreed to Charge reduced fees to persons covered under the Plan and accept these fees as payment in full, less an applicable Deductible and/or coinsurance. Services provided by a Preferred Provider are subject to the negotiated contract rate rather than Usual and Reasonable Charges. Please note that when a Non -Preferred Provider is used, the Covered Person may be responsible for Charges exceeding the Usual and Reasonable Charges. It is the Covered Person's choice as to which Provider to use. For a listing of Preferred Providers please visit www.aetna.com/asa. This benefit applies when covered dental Charges are incurred by a person while covered under this Plan. Plan Year Deductible, perperson............................................................................................................. $100 The Deductible applies to these Classes of Service: Class B Services — Basic Class C Services — Major Lifetime Orthodontic Deductible, perperson............................................................................................................. $200 Dental Percentage Payable Class A Services - Preventive (Deductible waived)............................................................................. 80% Class B Services - Basic.................................................................................................................... 80% Class C Services - Major.................................................................................................................... 50% Class D Services - Orthodontia........................................................................................................... 50% Note: No benefits are payable for Dental services under the Plan until the following waiting periods have been satisfied from date of enrollment under the Dental Plan. Waiting Periods for Coverage Preventive None Basic None Major 6 months from enrollment Orthodontics 12 months from enrollment 7-22 Maximum Benefit Amount For other than Class D-Orthodontia: Perperson per Plan Year....................................................................................... $1000 For Class D-Orthodontia: Per Person per Plan Year....................................................................................... $1250 Per Lifetime family maximum.............................................................. $3750 Maximum Rollover With Maximum Rollover, the Plan will rollover a portion of each individual's unused Maximum Benefit Amount (MBA) into his or her Maximum Rollover Account (MRA). The MRA can be used in future years, if an individual reaches the Plan's Maximum Benefit Amount. Orthodontia or any related orthodontic expenses are not eligible under the Maximum Rollover Account. To qualify, claims must be submitted not to exceed $500 during the Plan Year. The Employee and each insured Dependent maintain separate MRAs based on their own claim activity and the maximum rollover credit each year (per individual) is $250 per year to a maximum account limit of $1,250. PLAN ANNUAL MAXIMUM * THRESHOLD MAXIMUM ROLLOVER AMOUNT (MRA) MAXIMUM ROLLOVER ACCOUNT LIMIT $1000 $500 $250 $1250 EXAMPLES OF MRA: Year 1 MRA: $0 Paid Claims: $400 ■ The paid claims do not exceed the $500 threshold for the Maximum Benefit Amount (MBA) of $1,000. Therefore, $250 is added to the MRA for year 2. Year 2 MRA: $250 Paid Claims: $900 ■ The paid claims exceed the threshold of $500. Therefore, no additional amount is added to the MRA for Year 3. None of the MRA is used and carries over into the following year. Year 3 MRA: $250 Paid Claims: $1200 ■ The individual's Year 3 paid claims exceed the $1000 MBA. Therefore, $200 of the MRA is used. No additional amount is added to the individual's MRA because Year 3 paid claims exceeded the threshold. The $50 remaining MRA balance carries over into the following year. Year 4 MRA: $50 Paid Claims: $1050 ■ The individual's MRA for the next year is now empty. The remaining $50 was used and no additional amount is added because Year 4 paid claims exceed the threshold of $500. 7-23 Year 5 MRA: $0 Paid Claims: $400 ■ The individual's MRA for the next Plan Year in now $250. Year 5 paid claims did not exceed the threshold and the individual gets an extra MRA of $250. DENTAL DEDUCTIBLES INDIVIDUAL PLAN YEAR DENTAL DEDUCTIBLE The Individual Plan Year Dental Deductible, as shown in the Schedule of Dental Benefits, applies to Eligible Dental Expenses per Covered Person per Plan Year. Such Individual Plan Year Dental Deductible must be satisfied before any dental benefits are payable under the Plan. However, the Individual Plan Year Dental Deductible may be waived for certain types of Eligible Expenses if specified in the Schedule of Dental Benefits. 13MCI M21Y117Y401WilI Each Plan Year benefits will be paid to a Covered Person for the dental Charges in excess of the Deductible amount. Payment will be made at the rate shown under Dental Percentage Payable in the Schedule of Benefits. No benefits will be paid in excess of the Maximum Benefit Amount. MAXIMUM BENEFIT AMOUNT The maximum dental benefit amount is shown in the Schedule of Benefits. DENTAL CHARGES Dental Charges are the Usual and Reasonable Charges made by a Dentist or other Physician for necessary care, appliances or other dental material listed as a covered dental service. A dental Charge is incurred on the date the service or supply for which it is made is performed or furnished. However, there are times when one overall Charge is made for all or part of a course of treatment. In this case, the Claims Administrator will apportion that overall Charge to each of the separate visits or treatments. The pro rata Charge will be considered to be incurred as each visit or treatment is completed. 7-24 COVERED DENTAL SERVICES Class A Services: Preventive and Diagnostic Dental Procedures (1) Fluoride Treatments Limited to Covered Persons under the age of 19 years, and limited to 1 time per year. Treatment should be done in conjunction with dental prophylaxis. (2) Bacteriologic Cultures (3) Complete Series or Panorex Radiographs Limited to 1 time per 36 months. (4) Dental Prophylaxis Limited to 1 time per 6 months. (5) (6) (3) (4) (5) (6) (7) (8) (9) Diagnostic Casts Limited to 1 time per 24 months. Extraoral Radiographs Limited to 2 films per 12 months. Individual Periapical Radiographs Occlusal Radiographs Sealants Limited to Covered Persons under the age of 16 years and once per first or second permanent molar every rolling 60 months. Class B Services: Basic Dental Procedures Dental x-rays not included in Class A. Oral surgery. Oral surgery is limited to removal of teeth, preparation of the mouth for dentures and removal of tooth -generated cysts of less than 1/4 inch. Periodontics (gum treatments). Endodontics (root canals). Extractions. This service includes local anesthesia and routine post -operative care. Fillings, other than gold. General anesthetics, upon demonstration of Medical Necessity. Antibiotic drugs. Sealants on the occlusal surface of a permanent posterior tooth. 7-25 Class C Services: Major Dental Procedures (1) Gold restorations, including inlays, onlays and foil fillings. The cost of gold restorations in excess of the cost for amalgam, synthetic porcelain or plastic materials will be included only when the teeth must be restored with gold. (2) Installation of crowns. (3) Installing precision attachments for removable dentures. (4) Addition of clasp or rest to existing partial removable dentures. (5) Initial installation of fixed bridgework to replace one or more natural teeth. (6) Repair of crowns, bridgework and removable dentures. (7) Rebasing or relining of removable dentures. (8) Recementing bridges, crowns or inlays. (9) Replacing an existing removable partial or full denture or fixed bridgework; adding teeth to an existing removable partial denture; or adding teeth to existing bridgework to replace newly extracted natural teeth. However, this item will apply only if one of these tests is met: (a) The existing denture or bridgework was installed at least five years prior to its replacement or cannot currently be made serviceable. Class D Services: Orthodontic Treatment and Appliances This is treatment to move teeth by means of appliances to correct a handicapping malocclusion of the mouth. Payments for comprehensive full -banded orthodontic treatments are made in installments. ALTERNATE TREATMENT Many dental conditions can be treated in more than one way. This Plan has an "alternate treatment" clause which governs the amount of benefits the Plan will pay for treatments covered under the Plan. If a patient chooses a more expensive treatment than is needed to correct a dental problem according to accepted standards of dental practice, the benefit payment will be based on the cost of the treatment which provides professionally satisfactory results at the most cost-effective level. For example, if a regular amalgam filling is sufficient to restore a tooth to health, and the patient and the Dentist decide to use a gold filling, the Plan will base its reimbursement on the Usual and Reasonable Charge for an amalgam filling. The patient will pay the difference in cost. 7-26 v N v Workman's Compensation/Risk Management Report Report City Other Total TML Insur Admin WC Claims Risk Claims WC/Risk Total Monthly End Fund Month Contrib Revenue Revenue Services Expense Paid Paid Prevention Exp Expenses Cash Flow Balance BEGINNING BALANCE FISCAL YEAR 2011-2012 $ 1,008,219 Oct-11 $ 66,543 $ 53 $ 66,596 $ 342,929 $ 2,721 $ (4,125) $ 13,213 $ - $ 354,737 $ (288,142) $ 720,077 Nov-11 $ 66,543 $ 65 $ 66,608 $ 1,032 $ 4,644 $ (1,277) $ (16,570) $ 5,389 $ (6,782) $ 73,390 $ 793,467 Dec-11 $ 66,422 $ 57 $ 66,479 $ 1,031 $ 4,214 $ 805 $ (1,034) $ 757 $ 5,773 $ 60,706 $ 854,173 Jan-12 $ 66,342 $ 71 $ 66,414 $ 1,477 $ 6,186 $ 610 $ 5,370 $ 739 $ 14,383 $ 52,031 $ 906,204 Feb-12 $ 66,141 $ 68 $ 66,209 $ 16,603 $ 4,262 $ 606 $ 5,712 $ 1,035 $ 28,218 $ 37,991 $ 944,195 Mar-12 $ 66,382 $ 107 $ 66,489 $ 1,024 $ 10,769 $ 1,253 $ 7,435 $ 3,138 $ 23,619 $ 42,870 $ 987,065 Apr-12 $ 66,664 $ 84 $ 66,748 $ 1,036 $ 4,262 $ 702 $ 5,787 $ 3,440 $ 15,227 $ 51,521 $ 1,038,586 May42 $ 66,784 $ 98 $ 66,882 $ 1,037 $ 8,249 $ 684 $ 10,133 $ 5,978 $ 26,081 $ 40,801 $ 1,079,387 Jun-12 $ 66,864 $ 126 $ 66,990 $ 1,045 $ 4,259 $ (675) $ 17,240 $ 7,619 $ 29,488 $ 37,502 $ 1,116,889 Jul-12 $ 66,864 $ 125 $ 66,989 $ 1,227 $ 6,122 $ 179 $ 2,108 $ 2,459 $ 12,095 $ 54,894 $ 1,171,783 Aug-12 $ 67,025 $ 166 $ 67,191 $ 1,049 $ 4,264 $ 229 $ (223,815) $ 15,491 $ (202,781) $ 269,972 $ 1,441,755 Sep-12 $ 67,065 $ 193 $ 67,258 $ 2,106 $ 5,774 $ 72,944 $ 255,127 $ 5,285 $ 341,236 $ (273,978) $ 1,167,777 TOTALS $ 799,640 $ 1,212 $ 800,852 $ 371,595 $ 65,728 $ 71,934 $ 80,707 $ 51,331 $ 641,294 $ 159,558 BEGINNING BALANCE FISCAL YEAR 2012-2013 $ 1,167,777 Oct-12 $ 67,226 $ 189 $ 67,415 $ 352,168 $ 2,830 $ 1,600 $ 24,725 $ 2,753 $ 384,075 $ (316,661) $ 851,117 Nov-12 $ 67,065 $ 167 $ 67,232 $ - $ 4,957 $ 2,061 $ (7,032) $ 992 $ 978 $ 66,254 $ 917,371 Dec-12 $ 67,145 $ 174 $ 67,319 $ 1,506 $ 4,388 $ 967 $ 11,500 $ 3,723 $ 22,084 $ 45,235 $ 962,606 Jan-13 $ 67,105 $ 116 $ 67,221 $ 1,057 $ 6,313 $ (117) $ 8,010 $ 1,545 $ 16,808 $ 50,413 $ 1,013,019 Feb-13 $ 67,105 $ 109 $ 67,214 $ 5,676 $ 4,386 $ 612 $ 38,519 $ 1,841 $ 51,034 $ 16,180 $ 1,029,199 Mar-13 $ 66,945 $ 184 $ 67,129 $ 1,057 $ 4,389 $ 4,030 $ 3,958 $ 1,803 $ 15,237 $ 51,892 $ 1,081,091 Apr-13 $ 66,985 $ 120 $ 67,105 $ 1,051 $ 4,389 $ 8,311 $ (6,406) $ 2,272 $ 9,617 $ 57,487 $ 1,138,579 May-13 $ 66,543 $ 99 $ 66,642 $ 1,051 $ 4,386 $ 134 $ 24,793 $ 10,487 $ 40,851 $ 25,791 $ 1,164,369 Jun-13 $ 66,583 $ 63 $ 66,646 $ 1,219 $ 4,386 $ 1,334 $ 5,980 $ 1,702 $ 14,621 $ 52,025 $ 1,216,395 Jul-13 Aug-13 Sep-13 TOTALS $ 602,702 $ 1,221 $ 603,923 $ 364,784 $ 40,424 $ 18,933 $ 104,046 $ 27,118 $ 555,306 $ 48,617 r11111. .11 .11 i M Monthly Service Charges & Key Fiscal Points Population Growth in Euless Employees Per Capita Expenditures Per Capita, General I%nd Expenditures Per Capita, All Funds Net Bonded Debt, General Obligation Tax Rate Exemption Comparisons Tax Rate Impact "%W General tAind Government Revenues All Funds Revenues Sales Tax Per Capita, General Fund Sales Tax Per Capita, All Funds Sales Tax Rate, Sanitation & Recycling Drainage Utility Charge, Residential Comparison Water Rate Impact Comparative Rate,, Water & Wastewater— Other Cities Residential Monthly Service Charges Water Wastewater Trash Drainage Recycling FY14 $8.45 Base $7.25+90% of metered water $1.19 per home Prop Tiered Rates/tgals usage @ $3.19 per tgals. $8.48 $2.50 $2.53 per home -cart 0-2 tgals - $2.67 $.98 per apt. unit 3-8 tgals - $3.60 $.59 for Seniors 9-15 tgals - $4.17 $1.93 for Seniors 16-35 tgals - $4.70 home -cart Over 35 tgals - $5.30 FY13 $8.45 Base $7.25+90% of metered water $1.15 per home Tiered Rates/tgals usage @ $2.83 per tgals. $8.23 $2.50 $2.45 per home -cart 0-2 tgals - $2.48 $.97 per apt. unit 3-8 tgals - $3.41 $.58 for Seniors 9-15 tgals - $3.98 $1.88 for Seniors 16-35 tgals - $4.51 home -cart Over 35 tgals - $5.11 FY12 $7.95 Base $6.75+90% of metered water $1.12 per home Tiered Rates/tgals usage @ $2.70 per tgals. $7.99 $2.50 $.96 per apt. unit 0-2 tgals - $2.48 $.56 for Seniors 3-8 tgals - $3.41 9-15 tgals - $3.98 16-35 tgals - $4.36 Over 35 tgals - $4.96 General Fund Key Fiscal Points Proposed % Budget % Actual FY14 Change FY13 Change FY12 Operating Expenses $33,851,706 4.7% $32,341,143 8.5% $29,798,797 Capital Expenses $ 2,587,894 35.2% $ 1,914,610 236.7% $ 568,676 Tax Rate .470000 per $100 0.0% .470000 per $100 0.0% .4700 per $100 Debt = .109381 Debt = .114870 Debt = .124612 M&O = .360619 M&O = .355130 M&O = .345388 Taxable Valuation" $2,858,755,649 3.5% $2,761,884,486 4.8% $2,643,695,438 Debt Rating: Moody's G.O. = Aa2 G.O. = Aa2 G.O. = Aa2 W&S = Aa2 W&S = Aa2 W&S = Aa2 Drainage = Al Drainage = Al Drainage = Al Sales Tax = Al Sales Tax = Al Sales Tax = Al S&P G.O. = AA G.O. = AA G.O. = AA W&S=AA+ W&S=AA+ W&S=AA+ Drainage = AA+ Drainage = AA+ Drainage = AA+ *Includes minimum taxable value of properties under protest and estimate of incomplete properties. 8-1 90 N POPULATION 55,000 54,000 54,20 53,000 54,013 52,000 400 4 900 _- 51,000 51,277 519340 51,50 1 750 50,000 509750 , 49,000 49,950 - 48,000 47,000 46,000 45,000 ZOO *2010 Population Estimates based on census data. Population for non -census years calculated by North Central Texas Council of Governments. EMPLOYEES PER CAPITA CITY POPULATION AS OF 1/1/13 BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE AVERAGE EULESS 47,310 37,460 64,240 47,070 23,270 43,870 51,750 FULL TIME EMPLOYEES 365 401 658 628 183 447 368 * Population estimates from North Central Texas Council of Governments. EMPLOYEES PER CAPITA 1 to 130 citizens 1 to 93 citizens 1 to 98 citizens 1 to 75 citizens 1 to 127 citizens 1 to 98 citizens 1 to 141 citizens EXPENDITURES PER CAPITA GENERALFUND CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $26,907,832 $569 H U RST $24, 034, 016 $642 N.R. HILLS $37,478,475 $583 GRAPEVINE $39,593,737 $841 COLLEYVILLE $17,429,516 $749 AVERAGE $29, 088, 715 $677 EULESS $30,055,184 $581 * Data from FY12 Comprehensive Annual Financial Reports. 8-4 M EXPENDITURES PER CAPITA ALL FUNDS CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $52,003,518 $1,099 HURST $56,305,144 $1,503 N.R. HILLS $104,238,008 $1,623 GRAPEVINE $119,820,453 $2,546 COLLEYVILLE $34,371,054 $1,477 AVERAGE $73, 347, 635 $1, 650 EULESS $78,245,096 $1,512 * Data from FY12 Comprehensive Annual Financial Reports. 8-5 EXPENDITURES PER CAPITA ALL FUNDS Bedford: General, Debt Service, Water & Sewer, Storm Water Utility, Special Revenue Funds Hurst: General, Water & Sewer, HCDC, Anti -Crime, Debt Service NRH: General, Parks & Recreation Facilities Development, CCPD, Debt Service, Special Revenue, Water & Sewer, Golf Course & Aquatic Park Grapevine: General, Special Revenue, Debt Service, TIF #1 & 2, Water & Sewer, Lake Enterprise Colleyville: General, Debt Service, Enterprise and Special Revenue Funds Euless: General, Car Rental, Special Revenue, Debt Service, Water & Sewer, Drainage Utility, Golf Course, Other Enterprises Fund Imo: 90 4 NET BONDED DEBT GENERAL OBLIGATION CITY (AUDIT FY 12) AMOUNT RATIO OF DEBT TO ASSESSED VALUE DEBT PER CAPITA BEDFORD $44,871,331 1.50% $949 HU RST $49,171,000 1.94% $1,316 N.R. HILLS $58,391,960 0.92% $1,614 GRAPEVINE $73,696,000 1.25% $1,535 COLLEYVILLE $8,735,588 0.28% $381 AVERAGE $46, 973,176 1.18% $1,159 EULESS $25,033,570 0.94% $486 *Data from the FY 2012 Comprehensive Annual Financial Report 0 TAX RATE & EXEMPTIONS COMPARISONS OF PROPOSED RATES CITY CURRENT TAX RATE HOMESTEAD EXEMPTION SENIOR CITIZEN EXEMPTION TAX WITH HOMESTEAD EXEMPTION ON $145,388 (A) TAX WITH SEN. CITIZEN EXEMPTION ON $128,167 (B) AVERAGE HOME VALUE 9/1/2012 TAXES ON AVERAGE HOME VALUE TAXES ON AVERAGE HOME VALUE SEN. CITIZENS BEDFORD (C) 0.4991 0% $50,000 $726 $390 $158,690 $792 $542 HURST 0.6085 20% $35,000 $708 $411 $133,121 $648 $435 N.R. HILLS 0.6100 15% $36,000 $754 $445 $150,347 $780 $560 GRAPEVINE 0.3457 20% $60,000 $402 $147 $223,133 $617 $410 COLLEYVILLE (C) 0.3559 0% $65,000 $517 $225 $412,852 $1,469 $1,238 AVERAGE 0.4838 11% $49,200 $621 $324 $215,629 $929 $690 EULESS 0.4700 20% $35,000 $547 $317 $142,996 $538 $373 NOTES: (A) Euless' average home value as of July 2013. (B) Average home value of senior citizen property in the City of Euless as of July 2013. (C) Bedford & Colleyville have no homestead exemption. SOURCE: Tarrant Appraisal District Website L TAX RATE IMPACT FYI 2-13* FYI 3-14* Budgeted Proposed Tax Rate @ 47.0000 @ 47.0000 Average Home Value = $143,064 $145,388 Less: Homestead Exemption, 20% $28, 61 $29,078 Adjusted Value $114,451 $116,310 Annual Tax Burden: (at above tax rates) $537.92 $546.66 or monthly $44.83 $45.55 Over 65 Average Home Value = $124,645 $128,167 Less: Homestead Exemption, 20% $24,929 $25, 633 Adjusted Value $99,716 $102,534 Less: Over 65 Exemption - 35 000 -$35, 000 Net Value $64,716 $67,534 Annual Tax Burden: (at above tax rates) $304.17 $317.41 or monthly $25.35 $26.45 *Note: Home Values are based on average home values provided by Tarrant Appraisal District as of July each year. 7/25/2013 90, GENERAL FUND GOVERNMENT REVENUES REVENUES BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE EULESS Property Tax $8,221,141 $9,581,267 $14,409,705 $8,764,524 $10,579,713 $9,100,486 Sales Tax $7,022,288 $9,620,456 $8,482,679 $24,007,859 $2,858,065 $9,376,363 Mixed Beverage Tax included in other revenue $95,883 $101,724 $1,051,264 $65,808 $54,138 Franchise Fee $3,325,941 $2,965,411 $5,012,365 $6,355,695 $2,207,463 $4,114,181 Fines & Fees $1,595,887 $2,460,599 $2,421,696 $1,970,453 $990,507 $3,284,376 Licenses & Permits $863,709 $664,545 $1,543,875 $1,541,902 $1,113,123 $1,233,465 Charges for Service $2,494,185 $1,836,085 $3,361,293 $3,498,239 $1,030,439 $1,648,448 Intergovernmental $517,289 $537,766 $1,485,752 $125,415 $0 $363,343 Interest $6,783 $97,745 $83,247 $38,265 $61,626 $47,169 Other Revenue $399,578 $344,612 $252,382 $282,160 $67,703 $293,947 Operating Transfers In $2,431,760 $7,498 $3,991,159 $3,060,784 $1,081,868 $2,432,724 TOTAL $26,878,561 $28,211,867 $41,145,877 $50,696,560 $20,056,315 $31,948,640 * Data from FY2012 Comprehensive Annual Financial Reports. � GENERAL REVENUE FUND DIFFERENCES CHARGES FOR SERVICES: Bedford: Includes Ambulance Fees, Jail Revenue, Recreation Fees, Swimming Pools, Rental Income, Leases, Tennis Courts, Vital Statistics and Multi -Family Inspections. Hurst: Includes Recreation Fees, aquatic Fees (Mary Dr & Chisholm), Ambulance Fees, Sale of Maps, Zoning & Platting Fees, Tennis Courts, Athletics, Meeting Room Rental, and other Misc Community Service Fees. NRH: Includes Admin Fees from Utility Fund, NRH2O, Crime Control District, Parks and Recreation Development Corporation, Zoning & Platting, Recreation Fees, Ambulance Fees, Auto Impoundment Fees, Alarm Revenues, Sale of Maps, Vital Statistics, Animal Control Adoption. Grapevine: Includes Admin Fees from Utility Fund, Lake Fees, Off duty Security, CVB & SDUS, Zoning & Platting, Recreation Fees, Concessions, Swimming Pools, Ambulance Fees, Vital Statistics, Athletic Fees, Rental Fees (Fields, Facilities), Alarm Revenues, Insurance Charges, Engineering Inspection Fees, Fleet Charges, IT charges. Colleyville: Includes General Fund only Euless: �. Includes Swimming Pools, Pound Fees, Ambulance Fees, Zoning & Platting, Rental Income & Concessions. Recreation Fees are recorded in a separate fund. 8-11 00 N I REVENUES Property Tax Occupancy Tax Sales Tax Mixed Beverage Tax Franchise Fee Fines & Fees Licenses & Permits Charges for Service Intergovernmental Interest/Other Revenue Car Rental' TOTAL BEDFORD $13,735,255 $724, 555 $9,363,047 included in other rev $3,325,941 $2,078,895 $863, 709 $23,029,230 $654,732 $605,109 $0 ALL FUNDS REVENUES HURST $12,435,046 included in sales tax $18,996,433 $95,883 $2,965,411 $2,460,599 $664, 545 $23,820,784 $604, 056 $778, 390 $0 $62,821,147 N.R. HILLS $22,578 205 $210, 324 $17,047,560 $101,724 $5,012,365 $3, 338,693 $1,543,876 $42,683,247 $3,157,811 $1, 882,029 $0 $97 GRAPEVINE $12,326,427 $46,932,217 $1,051,264 $6,355,695 $1,970,453 $1,541,902 $37,132,667 $919,931 $1,135, 348 $0 $141 COLLEYVILLE $12,414,457 $0 $5,495, 730 $65,808 $2,207,463 $1,051,899 $1,113,123 $15,983,362 $7,897 $543,858 $0 $38,883,697 * Data from the FY 2012 Comprehensive Annual Financial Report * 213rd of the short term motor vehicle tax is rebated to the cities of Dallas and Fort Worth. Euless' portion is $4,602,669 EULESS $12, 382, 757 $292,931 $14,957,757 $54,138 $4,276,136 $3,284,376 $1,233,465 $27,168, 908 $363,343 $1,401,259 $12,933,884 ALL FUNDS REVENUE DIFFERENCES Bedford: Charges for Services: Includes Ambulance Fees, Jail Revenue, Recreation Fees, Swimming Pools, Rental Income, Leases, Tennis Courts, Vital Statistics and Multi -Family Inspections, Special Revenue Funds, Debt Service, Water & Sewer and Storm Utility Funds. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Debt Service less capital projects, plus Water & Sewer and Storm Utility Funds. Hurst: Charges for Services: Includes Recreation Fees, aquatic Fees (Mary Dr & Chisholm), Ambulance Fees, Sale of Maps, Zoning and Platting Fees, Tennis Courts, Athletics, Meeting Room Rental, other Misc Community Service Fees plus Special Revenue Funds, Debt Service and Water & Sewer Fund. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Debt Service less capital projects plus Water & Sewer Fund. NRH: Charges for Services: Includes Admin Fees from Utility Fund, NRH2O, Crime Control District, Parks and Recreation Development Corporation, Zoning & Platting, Recreation Fees, Ambulance Fees, Auto Impoundment Fees, Alarm Revenues, Sale of Maps, Vital Statistics, Animal Control Adoption, Special Revenue Funds, Debt Service, Water & Sewer, Golf Course and Aquatic Park. Intergovernmental: General Fund, Special Revenue Fund, Debt Service and Water & Sewer Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Debt Service less capital projects, tennis courts, Water & Sewer and Aquatic Park. Grapevine: Charges for Services: Includes Admin Fees from Utility Fund, Lake Fees, Off duty Security, CVB & SDUS, Zoning & Platting, Recreation Fees, Concessions, Swimming Pools, Ambulance Fees, Vital Statistics, Athletic Fees, Rental Fees (Fields, Facilities), Alarm Revenues, Insurance Charges, Engineering Inspection Fees, Fleet Charges, IT charges, plus all Special Revenue Funds, Debt Service, Water & Sewer and Lake Enterprises. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Debt Service less capital projects, Water & Sewer and Lake Enterprise. Colleyville: Charges for Services: Includes General Fund, Debt Service Fund, Special Revenue Funds & Enterprise Funds Intergovernmental: Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund & Special Revenue Funds less capital projects Euless: Charges for Services: Includes Swimming Pools, Pound Fees, Ambulance Fees, Zoning & Platting, Rental Income, Concessions plus Special Revenue Funds, Debt Service, Water & Sewer, Drainage Utility, Golf Course and other Enterprises Funds. Intergovernmental: General Fund, Special Revenue Fund Interest/Other Revenues: Includes interest and miscellaneous income from General Fund, Special Revenue Funds, Car Rental, Debt Service less capital projects, Water & Sewer, Drainage Utility and other Enterprise Funds. 8-13 MW SALES TAX PER CAPITA GENERALFUND CITY* TOTAL SALES TAX SALES TAX PER CAPITA 10 ONLY BEDFORD (1.5¢) $7,022,288 148 99 HURST (10) $9,620,456 257 N.R. HILLS (10) $8,482,679 132 GRAPEVINE (1 ¢) $24,007,859 510 COLLEYVILLE (10) $2,858,065 123 AVERAGE $10,398,269 237 EULESS (1.25¢) $9,376,363 181 145 * Data from FYI Comprehensive Annual Financial Report. 8-14 SALES TAX PER CAPITA ALL FUNDS CITY* TOTAL SALES TAX SALES TAX PER CAPITA BEDFORD (20) $9,363,047 198 HURST (2¢) $18,502,765 494 N.R. HILLS (20) $16,974,086 264 GRAPEVINE (20) $46,932,217 997 COLLEYVILLE (20) $5,495,730 236 AVERAGE $19,453, 569 443 EULESS (2¢) $14,957,757 289 * Data from FY12 Comprehensive Annual Financial Report. 8-15 �- Sales Tax Rates July 1, 2013 CITY RATE INCLUDES Bedford 8.25% 1 /2 property tax relief 1 /2 0 (streets) Colleyville EULESS Grapevine Haltom City Hurst 8.25% 1 /2 economic development 1 /2 crime prevention 8.25% 1 /2 economic development 1 /4 crime prevention 1 /4 property tax relief 8.25% 1 /2 4B economic development 1 /2 crime prevention 8.25% 1 /4 street maintenance 1 /4 crime prevention 1 /4 economic development 1 /4 parks and recreation 8.25% N. Richland Hills 8.25% Southlake 8.25% 1 /2 economic development 1 /2 crime prevention 1 /2 parks ex recreation 1 /2 crime prevention 1 /2 parks development 1 /2 crime prevention 8-16 T V SANITATION AND RECYCLING COMPARISON OF SERVICE AND RATES CITY SINGLE FAMILY CUSTOMERS COST OF SERVICE* BAGS OR CANS TWICE A YEAR BULK PICKUP RECYCLING COMPANY COST OF RECYCLING* BEDFORD 14,800 $7.42- Bags Only YES ALLIED $2.03 COLLEYVILLE 8,300 $9.60 EITHER ONCE IESI $3.16 GRAPEVINE 14,100 $11.09 EITHER WEEKLY ALLIED INCLUDED HALTOM CITY 12,650 $11.45 EITHER YES IESI INCLUDED HURST 12,200 $7.26 EITHER YES ALLIED $4.70 N . R. HILLS 20,000 $10.75_ EITHER YES DUNCAN DISP INCLUDED RICHLAND HILLS 2,950 $10.48 EITHER YES ALLIED INCLUDED SOUTHLAKE 8,500 $12.85. EITHER YES ALLIED INCLUDED AVERAGE 11,688 $10.11 $3.30 EULESS 12,075 $8.23 EITHER NO CWD $1.15 * Rates as of June 30, 2013 M DRAINAGE UTILITY CHARGE RESIDENTIAL COMPARISON Colleyville Bedford Hurst Grapevine * North Richland Hills Arlington * Grand Prairie Richland Hills Euless $7.00 $3.50 $4.00 $4.00 $3.42 (maximum) $4.25 $4.35 (maximum) $8.50 $2.50 * North Richland Hills and Grand Prairie base charge on lot size and square footage respectively. 8-18 COMPARATIVE RATES WATER CITY MINIMUM BILL* WATER RATE 3,000 GALLONS 8,000 GALLONS 12,000 GALLONS 15,000 GALLONS 20,000 GALLONS BEDFORD - NON -SENIOR $18.37 2.89/tgals $27.04 $41.49 $53.05 $61.72 $76.17 SENIOR $16.70 2.89/tgals $25.37 $39.82 $51.38 $60.05 $74.50 GRAPEVINE* $9.75 2.74/tgals $12.49 $26.19 $37.15 $45.37 $59.07 N. R. HILLS* $10.00 4.03/100cf < 3,001 cf $15.39 $42.34 $63.90 $80.07 $107.02 4.09/100cf > 3,000cf 5.39/tgals < 22tgals 5.47/tgals > 21tgals COLLEYVILLE* $12.52 3.74/tgals $16.26 $34.96 $49.92 $61.14 $79.84 HURST* $14.60 5.87/tgals $20.47 $49.82 $73.30 $90.91 $120.26 AVERAGE $13.05 4.13/tgals $18.33 $38.96 $55.46 $67.84 $88.47 EULESS (Proposed) $8.45 2.67 / 0-2 tgals $17.39 $35.39 $52.07 $64.58 $88.08 3.60 / 3-8 tgals 4.17 / 9-15 tgls 4.70 / 16-35 tgals 5.30/ > 35 tgals *Minimum bill includes first 2000 gallons of usage. WASTEWATER CITY MINIMUM BILL SEWER RATE 3,000 GALLONS 8,000 GALLONS 12,000 GALLONS 15,000 GALLONS 20,000 GALLONS BEDFORD - NON -SENIOR $10.88 1.72/tgals $16.04 $24.64 $31.52 $31.52 $31.52 SENIOR $9.88 1.72/tgals $15.04 $23.64 $30.52 $30.52 $30.52 GRAPEVINE (15,000 Cap) $7.80 3.26/tgals $17.58 $33.88 $46.92 $56.70 $56.70 N. R. HILLS $8.39 2.21/100cf $17.23 $31.97 $43.77 $52.61 $63.52 (capped at 2500cf or 18.7tgals) 2.95/tgals COLLEYVILLE $9.18 2.46/tgals $16.56 $28.86 $38.70 $38.70 $38.70 HURST $10.58 3.39/tgals $20.75 $37.70 $51.26 $51.26 $51.26 AVERAGE $9.37 2.76/tgals $17.63 $31.41 $42.43 $46.16 $48.34 EULESS* (Proposed) 1 $7.25 1 3.19/tgals 1 $15.86 1 $30.22 1 $41.70 1 $45.53 1 $45.53 *Billed for 90% of water consumption up to 12,000 gallons. For cities without a stated maximum, a 12,000 gallon cap was used for comparative purposes. 8-19 Impact of Water Rate Increase Impact of 5¢ increase on all tiers: Impact of 10¢ increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 050 2,406,054 $ 120,303 100 2,406,054 $ 240,605 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.40 Monthly $ 0.81 Annually $ 4.83 Annually $ 9.66 Impact of 150 increase on all tiers: Impact of 200 increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 150 2,406,054 $ 360,908 200 2,406,054 $ 481,211 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 1.21 Monthly $ 1.61 Annually $ 14.49 1 Annually $ 19.32 * amounts shown in thousands of gallons Calculations based on 24,909 water customers Impact of Wastewater Rate Increase Impact of 5¢ increase on rate: Impact of 10¢ increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 050 1,684,238 $ 84,212 100 1,684,238 $ 168,424 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.29 Monthly $ 0.58 Annually $ 3.45 Annually $ 6.90 Impact of 150 increase on rate: Impact of 200 increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 150 1,684,238 $ 252,636 200 1,684,238 $ 336,848 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.86 Monthly $ 1.15 Annually $ 10.36 Annually $ 13.81 * amounts shown in thousands of gallons Calculations based on 24,395 wastewater customers 8-20 90 N Utility Bill Comparison CITY WATER (8 tgals) WASTEWATER (8 t als) DRAINAGE SANITATION RECYCLING TOTAL BILL BEDFORD $41.49 $24.64 $3.50 $7.42 $2.03 $79.08 GRAPEVINE $26.19 $33.88 $4.00 $11.09 INCLUDED $75.16 N . R. HILLS $42.34 $31.97 $3.42 $10.75 INCLUDED $88.48 COLLEYVILLE $34.96 $28.86 $7.00 $9.60 $3.16 $83.58 HURST $49.82 $37.70 $4.00 $7.26 $4.70 $103.48 AVERAGE $38.96 $31.41 $4.38 $9.22 $3.30 $87.27 EULESS $35.39 $30.22 $2.50 8.48* 1.19* $77.78 lew rates for Sanitation and Recycling effective March 1, 2014. Mayor Mary Lib Saleh Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. 16,000 17,000 30,000 26,000 33,000 20,000 28,000 13,000 Feb. Mar. Apr. May TOTAL 4,000 3,000 7,000 11,000 BEDFORD water $65 $68 $105 $94 $114 $76 $99 $56 $30 $27 $39 $50 $822 wastewater $37 $37 $37 $37 $37 $37 $37 $37 $37 $37 $37 $37 $440 combined $101 $104 $142 $130 $150 $113 $136 $93 $67 $64 $75 $87 $1,262 GRAPEVINE water $48 $51 $86 $76 $95 $59 $81 $40 $15 $12 $23 $34 $621 wastewater $57 $57 $57 $57 $57 $57 $57 $57 $57 $57 $57 $57 $680 combined $105 $108 $143 $132 $151 $116 $138 $97 $72 $69 $80 $91 $1,302 N.R. HILLS water $85 $91 $161 $139 $177 $107 $150 $69 $21 $15 $37 $59 $1,112 wastewater $53 $53 $53 $53 $53 $53 $53 $53 $53 $53 $53 $53 $632 combined $138 $143 $214 $192 $230 $160 $203 $122 $73 $68 $90 $111 $1,743 CO N COLLEYVILLE water $65 $69 $117 $102 $128 $80 $110 $54 $20 $16 $31 $46 $838 wastewater $46 $46 $46 $46 $46 $46 $46 $46 $46 $46 $46 $46 $553 combined $111 $115 $163 $148 $175 $126 $156 $100 $66 $62 $77 $92 $1,391 HURST water $97 $103 $179 $155 $197 $120 $167 $79 $26 $20 $44 $67 $1,255 wastewater $61 $61 $61 $61 $61 $61 $61 $61 $61 $61 $61 $61 $737 combined $158 $164 $240 $217 $258 $182 $229 $141 $88 $82 $105 $129 $1,992 AVERAGE water $72 $76 $130 $113 $142 $88 $121 $60 $22 $18 $35 $51 $930 wastewater $51 $51 $51 $51 $51 $51 $51 $51 $51 $51 $51 $51 $608 combined $123 $127 $180 $164 $193 $139 $172 $110 $73 $69 $86 $102 $1,538 EULESS water $58 $62 $119 $101 $132 $76 $112 $37 $12 $8 $22 $53 $792 wastewater $39 $41 $73 $63 $80 $51 $72 $33 $10 $8 $18 $28 $516 combined $97 $103 $192 $164 $212 $127 $184 $70 $22 $16 $40 $81 $1,308 Councilmember Tim Stinneford Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 17,000 16,000 25,000 15,000 8,000 15,000 6,000 5,000 4,000 7,000 7,000 8,000 BEDFORD water $68 $65 $91 $62 $41 $62 $36 $33 $30 $39 $39 $41 $605 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $234 GRAPEVINE water $51 $48 $73 $45 $26 $45 $21 $18 $15 $23 $23 $26 $416 wastewater $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $289 combined $75 $72 $97 $69 $50 $69 $45 $42 $39 $48 $48 $50 $705 N.R. HILLS water $91 $85 $134 $80 $42 $80 $32 $26 $21 $37 $37 $42 $708 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $278 00 combined $114 $109 $157 $103 $65 $103 $55 $49 $44 $60 $60 $65 $985 IV W COLLEYVILLE water $69 $65 $99 $61 $35 $61 $27 $24 $20 $31 $31 $35 $558 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 A91 cl3sa --- -- W y .� yya �y i zb03 4i0j $56 HURST water wastewater combined $103 $28 $130 $97 $28 $124 $150 $28 $177 $91 $28 $118 $50 $28 $77 $91 $28 $118 $38 $28 $66 $32 $28 $60 $26 $28 $54 $44 $28 $71 $44 $28 $71 $50 $28 $77 $815 $330 $1,145 AVERAGE water wastewater combined $76 $23 $99 $72 $23 $95 $109 $23 $132 $68 $23 $91 $39 $23 $62 $68 $23 $91 $31 $23 $54 $27 $23 $50 $22 $23 $46 $35 $23 $58 $35 $23 $58 $39 $23 $62 $620 $278 $898 EULESS water $62 $58 $97 $53 $25 $53 $19 $16 $12 $22 $22 $25 $464 wastewater $41 $39 $61 $36 $20 $38 $15 $13 $10 $18 $18 $20 $329 combined $103 $97 $158 $89 $45 $91 $34 $29 $22 $40 $40 $45 $793 Mayor Pro Tem Leon Hogg Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 7,000 9,000 11,000 7,000 6,000 5,000 5,000 3,000 4,000 4,000 5,000 6,000 BEDFORD water $39 $44 $50 $39 $36 $33 $33 $27 $30 $30 $33 $36 $429 wastewater $18 $18 $18 $18 $18 $18 $1R a1a caa x4a GRAPEVINE water $23 $29 $34 $23 $21 $18 $18 $12 $15 $15 $18 $21 $249 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $250 combined $44 $50 $55 $44 $42 $39 $39 $33 $36 $36 $39 $42 $499 N.R. HILLS water $37 $48 $59 $37 $32 $26 $26 $15 $21 $21 $26 $32 $379 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $242 00 combined $57 $68 $79 $57 $52 $46 $46 $36 $41 $41 $46 $52 $621 N A, COLLEYVILLE water $31 $39 $46 $31 $27 $24 $24 $16 $20 $20 $24 $27 $330 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $228 combined $50 $58 $65 $50 $47 $43 $43 $35 $39 $39 $43 $47 $558 HURST water $44 $56 $67 $44 $38 $32 $32 $20 $26 $26 $32 $38 $457 wastewater $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 Rye c20n AVERAGE water $35 $43 $51 $35 $31 $27 $27 $18 $22 $22 $27 $31 $368 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $245 combined $55 $63 $72 $55 $51 $47 $47 $39 $43 $43 $47 ari e941A EULESS water $22 $29 $37 $22 $19 $15 $15 wastewater $17 $22 $27 $17 $14 $13 $13 $8 $12 $12 $15 $19 $225 $8 $10 $10 $13 $14 1179 Councilmember Linda Martin Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 6,000 13,000 11,000 12,000 6,000 9,000 4,000 4,000 3,000 4,000 8,000 10,000 BEDFORD water $36 $56 $50 $53 $36 $44 $30 $30 $27 $30 $41 $47 $481 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $206 combined $53 $73 $67 $70 $53 $62 $47 $47 $44 $47 $59 $64 $687 GRAPEVINE water $21 $40 $34 $37 $21 $29 $15 $15 $12 $15 $26 $32 $298 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 S2n 4937 N.R. HILLS water $32 $69 $59 $64 $32 $48 $21 $21 $15 $21 $42 $53 $476 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $230 OD combined $51 $88 $78 $83 $51 $67 $40 $40 $35 $40 $62 $72 $706 N COLLEYVILLE water $27 $54 $46 $50 $27 $39 $20 $20 $16 $20 $35 $42 $397 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 Q18 097tt HURST water $38 $79 $67 $73 $38 $56 $26 $26 $20 $26 $50 $62 $563 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $276 AVERAGE water $31 $60 $51 $55 $31 $43 $22 $22 $18 $22 $39 $47 $443 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $234 combined $50 $79 $71 $75 $50 $63 $42 $42 $38 $42 $58 S67 SR7a EULESS water $19 $45 $37 $41 $19 $29 $12 $12 $8 $12 $26 $33 $293 wastewater $15 $32 $27 $29 $15 $23 $10 $10 $8 $10 $20 $25 $224 combined $34 $77 $64 $70 %34 052 099 Ck" c4c coo a.,. T� Councilmember Linda Eilenfeldt Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 12,000 17,000 17,000 10,000 8,000 12,000 8,000 8,000 5,000 8,000 6,000 10,000 BEDFORD water $53 $68 $68 $47 $41 $53 $41 $41 $33 $41 $36 $47 $570 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $275 combined $76 $90 $90 $70 $64 $76 $64 $64 $56 $64 $59 $70 $845 GRAPEVINE water $37 $51 $51 $32 $26 $37 $26 $26 $18 $26 $21 $32 $383 wastewater $31 $31 $31 $31 $31 $31 $31 $31 $31 $31 $31 $31 a4a7 N.R. HILLS water $64 $91 $91 $53 $42 $64 $42 $42 $26 $42 $32 $53 $643 wastewater $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $348 OD combined $93 $120 $120 $82 $71 $93 $71 $71 $55 $71 $61 $82 $991 N 0) COLLEYVILLE water $50 $69 $69 $42 $35 $50 $35 $35 $24 $35 $27 $42 $513 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $317 HURST water $73 $103 $103 $62 $50 $73 $50 $50 $32 $50 $38 $62 $745 wastewater $34 $34 $34 $34 $34 $34 $34 $34 $34 $34 $34 $34 $412 AVERAGE water $55 $76 $76 $47 $39 $55 $39 $39 $27 $39 $31 $47 $571 wastewater $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $344 combined $84 $105 $105 $76 $68 aa4 aaa xna ccc Quo - - EULESS water $41 $62 $62 $33 $26 $41 $26 $26 $15 $25 $19 $33 $409 wastewater $29 $41 $41 $25 $20 $31 $20 $20 $13 $20 $15 $26 $301 r r � Councilmember Glenn Porterfield Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 5,000 9,000 10,000 6,000 12,000 6,000 4,000 5,000 2,000 5,000 5,000 6,000 BEDFORD water $33 $44 $47 $36 $53 $36 $30 $33 $24 $33 $33 $36 $437 wastewater $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $17 $206 combined $50 $62 $64 $53 $70 $53 $47 $50 $41 $50 $50 $53 $643 GRAPEVINE water $18 $29 $32 $21 $37 $21 $15 $18 $10 $18 $18 $21 $257 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $237 combined $38 $49 $51 $40 $57 $40 $35 $38 $30 $38 $38 $40 $494 N.R. HILLS water $26 $48 $53 $32 $64 $32 $21 $26 $10 $26 $26 $32 $395 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $230 CD combined $45 $67 $72 $51 $83 $51 $40 $45 $29 $45 $45 $51 $625 N V COLLEYVILLE water $24 $39 $42 $27 $50 $27 $20 $24 $13 $24 $24 $27 $341 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $218 combined $42 $57 $61 $46 $68 $46 $38 $42 $31 $42 $42 $46 $559 HURST water $32 $56 $62 $38 $73 $38 $26 $32 $15 $32 $32 $38 $475 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $276 combined $55 $79 $85 $61 $96 $61 $49 $55 $38 $55 $55 $61 $751 AVERAGE water $27 $43 $47 $31 $55 $31 $22 $27 $14 $27 $27 $31 $381 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $234 combined $46 $63 $67 $50 $75 $50 $42 $46 $34 $46 $46 $50 $615 EULESS water $15 $29 $33 $19 $41 $19 $12 $15 $5 $15 $15 $19 $237 wastewater $12 $22 $24 $15 $29 $15 $10 $13 $5 $13 $13 $15 $186 combined $27 $51 $57 $34 $70 $34 $22 $28 $10 $28 $28 $34 $423 Jun. Jul. Aug. Sep. Oct. 16,000 15,000 23,000 20,000 17,000 Councilmember Perry Bynum Nov. Dec. Jan. 7,000 14,000 5,000 Feb. Mar. Apr. May TOTAL 3,000 4,000 11,000 6,000 BEDFORD water $65 $62 $85 $76 $68 $39 $59 $33 $27 $30 $50 $36 $628 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $282 combined $88 $85 $108 $100 $91 $62 $82 $56 $51 $53 $74 $59 $910 GRAPEVINE water $48 $45 $67 $59 $51 $23 $43 $18 $12 $15 $34 $21 $438 wastewater $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 $32 $380 combined $80 $77 $99 $91 $83 $55 $74 $50 $44 $47 $66 $52 $818 N.R. HILLS water $85 $80 $123 $107 $91 $37 $75 $26 $15 $21 $59 $32 $751 wastewater $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $360 OD combined $115 $110 $153 $137 $121 $67 $105 $56 $45 $51 $89 $62 $1,111 N OD COLLEYVILLE water $65 $61 $91 $80 $69 $31 $57 $24 $16 $20 $46 $27 $588 wastewater $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $27 $327 combined $92 $88 $118 $107 $96 $58 $85 $51 $43 $47 $73 $55 $914 HURST water $97 $91 $138 $120 $103 $44 $85 $32 $20 $26 $67 $38 $862 wastewater $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $35 $425 combined $132 $126 $173 $156 $138 $79 $120 $68 $56 $62 $103 $74 $1,287 AVERAGE water $72 $68 $101 $88 $76 $35 $64 $27 $18 $22 $51 $31 $653 wastewater $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $355 combined $102 $97 $130 $118 $106 $64 $93 $56 $48 $52 $81 $60 $1,008 EULESS water $58 $53 $88 $76 $62 $22 $50 $15 $8 $12 $53 $19 $516 wastewater $39 $36 $56 $49 $41 $18 $36 $13 $7 $10 $28 $15 $348 combined $97 $89 $144 $125 $103 $40 $86 $28 $15 $22 $81 $34 $864 Council Average Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 12,000 14,000 19,000 14,000 13,000 11,000 10,000 6,000 4,000 5,000 7,000 8,000 BEDFORD water $53 $59 $73 $59 $56 $50 $47 $36 $30 $33 $39 $41 $576 wastewater $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $268 combined $75 $81 $96 $81 $78 $73 $70 $58 $52 $55 $61 $64 $844 GRAPEVINE water $37 $43 $56 $43 $40 $34 $32 $21 $15 $18 $23 $26 $388 wastewater $30 $30 $30 $30 $30 $30 $30 $30 $30 $3o asn tan ese. N.R. HILLS water $64 $75 $102 $75 $69 $59 $53 $32 $21 $26 $37 $42 $654 wastewater $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $337 00 combined $92 $103 $130 $103 $97 $87 $81 $60 $49 $54 $65 $70 $990 N Co COLLEYVILLE water $50 $57 $76 $57 $54 $46 $42 $27 $20 $24 21 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $29 �2a cor c5nc HURST water $73 $85 $114 $85 $79 $67 $62 $38 $26 $32 $44 $50 $756 wastewater $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $33 $398 combined $106 $118 $148 $118 $112 $101 $95 $71 $60 $65 $77 $83 $1,154 AVERAGE water $55 $64 $84 $64 $60 $51 $47 $31 $22 $27 $35 $39 $579 wastewater $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 9333 $b/ $912 EULESS water $37 $50 $66 $50 $45 $53 $33 $19 $8 $15 $22 $25 $423 wastewater $27 $34 $44 $34 $32 $28 $25 $15 $7 $13 $18 $20 $297 combined $64 $84 $110 $84 $77 $81 $58 $34 $15 $28 $40 $45 $720 `W Water Utffities.,A-nalysis Memo Historical Rainfall Data Average High Temperatures— Graph Comparison of Rainfall to Water Consumption Water Production— Table & Graph Water Purchases— Table & Graph Available Water Supply— Table & Graph Water Billing— Table & Graph FY Water Efficiency Rating— Table & Graph Reclaimed Water Supply— Table & Graph Wastewater Flow— Table & Graph Water Revenue — Table Reclaimed Water Revenue — Table Wastewater Revenue— Table CITY OF EULESS MEMO TO: MAYOR AND CITY COUNCIL FROM: JACKIE THERIOT ASSISTANT DIRECTOR OF FINANCE SUBJECT: WATER AND WASTEWATER STATISTICAL ANALYSIS DATE: JULY 26, 2013 Water supply and water billing for FY2013 are currently tracking under the five year averages. Historically, the last quarter of the fiscal year receives the least amount of rainfall and realizes the greatest demand for water. On average, the last quarter of the fiscal year typically accounts for almost 38% of annual water sales volume and revenue. FY2013 data is shown through June 2013 when available. In some instances, projections through the end of the fiscal year are also included. The data presented in this report is as follows: HISTORICAL RAINFALL DATA AND GRAPH The rainfall information shown is obtained from the National Weather Service station located at DFW Airport. Actual rainfall experienced throughout the City of Euless may vary slightly from the reported data. A graphical representation of the prior fiscal year, current fiscal year, and an average or "normal" year is also presented. HISTORICAL AVERAGE HIGH TEMPERATURE DATA AND GRAPH The temperature information shown is also obtained from the National Weather Service station located at DFW Airport. Actual temperatures throughout the City of Euless may vary slightly from the reported data. A graphical representation of the prior fiscal year, current fiscal year, and an average or "normal" year is also presented. COMPARISON OF RAINFALL TO WATER SALES A graphical representation of the inverse relationship between rainfall and water sales for a five year period is presented. HISTORICAL WATER PRODUCTION DATA AND GRAPH A table detailing water production of Euless' three wells for five fiscal years along with the five year average is presented. Additionally, a graphical representation of the five year average, the current year, and the prior fiscal year is shown by month. 9-1 HISTORICAL WATER PURCHASES DATA AND GRAPH A table detailing water purchases from Trinity River Authority for five fiscal years including a �.. five year average is presented. A graphical representation of the five year average, the current year, and the previous fiscal year is shown by month on the page following the table. HISTORICAL WATER SUPPLY DATA AND GRAPH The available water supply, which is the sum of production and purchases, is reflected for five fiscal years. A column representing the five year average by month is also shown on the report. The graph shows supply for the five year average, the current year, and last fiscal year. HISTORICAL WATER BILLING DATA AND GRAPH Water billing statistics are presented for five fiscal years along with the five year average billings. This data is also presented graphically on the page following the table. The graph includes the five year average, the current fiscal year, and the previous fiscal year. HISTORICAL WATER EFFICIENCY RATING DATA AND GRAPH The water efficiency rating, which is calculated by dividing billed consumption by supply, is shown on the next table. The graph immediately following the table shows the efficiency ratings for five fiscal years on the bar graph. The line graphs indicate billing and supply for five years in millions of gallons. 1**� HISTORICAL RECLAIMED WATER SUPPLY DATA AND GRAPH The reclaimed water supply, which is the volume purchased from the City of Fort Worth, is reflected for the previous and current fiscal years. To provide an additional point of comparison, the FY2011's governmental customer consumption is also presented. Estimates for the remainder of the fiscal year have been included for comparative purposes. The graph immediately following reflects the prior year government consumption and the current year reclaimed water consumption. HISTORICAL WASTEWATER FLOW DATA AND GRAPH A table detailing wastewater treatment flows to Trinity River Authority for five fiscal years including a five year average is presented. A graphical representation of the five year average, the current fiscal year, and the prior fiscal year is shown by month on the page immediately following the table. HISTORICAL WATER, RECLAIMED WATER AND WASTEWATER REVENUES Of the last three tables, two reflect water and wastewater revenues for the five year averages, the prior fiscal year and the current fiscal year. The remaining table reflects prior year and current year reclaimed water revenues. 9-2 Monthly Rainfall Totals in Inches By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Total FY2009 2.29 4.53 0.27 0.82 0.72 5.56 3.54 4.36 3.98 2.09 1.64 6.52 36.32 FY2010 8.05 1.76 1.85 2.76 2.83 3.57 2.03 1.09 2.08 3.13 0.41 9.09 38.65 FY2011 1.16 1.50 2.05 1.60 0.92 0.07 2.46 7.95 2.84 0.09 0.96 0.66 22.26 FY2012 3.12 0.86 4.35 6.18 1.88 5.74 4.24 1.66 2.82 0.78 3.19 1.75 36.57 FY2013 1.02 0.05 1 1.95 4.06 1.68 2.27 1.98 3.17 2.14 18.32 Inc/(Dec)from PY (2.10) (0.81) (2.40) (2.12) (0.20) (3.47) (2.26) 1.51 (0.68) (12.53) 5-Year Average 3.87 2.32 1.97 2.21 1.44 3.82 2.94 4.79 4.17 2.33 1.24 4.42 35.51 "Normal" 4.11 2.57 2.57 1.90 2.37 3.06 3.20 5.15 3.23 2.16 2.03 2.42 34.77 Inc/(Dec) from Normal (3.09) (2.52) (0.62) 2.16 (0.69) (0.79) (1.22) (1.98) (1.09) i (9.84) CITY OF EULESS MONTHLY RAINFALL IN INCHES 7 6 _ 5 w 4 a®"Normal" c ■ FY2012 3 ■ FY2013 „= V N i Oct Nov Dec .Ian Feb Mar Apr May Jun Jul Aug Sep Source: National Weather Service, DFW Airport Station T A Average High Temperatures by Month By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY2009 81 71 83 61 67 70 76 83 94 96 96 85 FY2010 72 70 75 54 49 67 77 87 96 94 101 89 FY2011 81 69 60 54 61 73 82 84 98 102 104 93 FY2012 80 68 56 62 62 74 80 88 94 99 98 91 FY2013 78 73 62 59 63 68 74 83 93 Inc/(Dec)from PY (2) 5 1 6 1 (3)1 1 1 (6) (6) (5) (1) "Normal" 78 68 57 54 1 60 68 1 76 1 83 1 911 96 95 88 Inc/(Dec) from Normal 5 5 1 5 1 3 (2) 2 110 100 90 80 80 a 70 60 50 40 Oct CITY OF EULESS AVERAGE MONTHLY HIGH TEMPERATURES 99 94 __.. 88 80 74 .. __. 68 62 62 56 i Nov Dec Jan Feb filar Apr May Jul) Jul Au-, Sep Source: National Weather Service, DFW Airport Station ■ "Normal" o FY2012 o FY2013 cm Cn M L 35 M a� r EL 30 I c o 25 rn aD r __ 20 15 Annual Rainfall and Water Consumption FY Rainfall (in inches) Water Consumption (thousand of gallons) Water Consumption (millions of gallons) 2009 36.32 2,483,210 2483 2010 38.65 2,313,225 2313 2011 22.26 2,657,372 2657 2012 36.57 2,310,203 2310 2013* 18.32 1,525,138 1525 COMPARISON OF RAINFALL TO WATER CONSUMPTION 2009 * Data for partial year 2010 2011 2012 2013* Fiscal Year —a —Rainfall Water Consumption 3,000 co 2,500 m a 2,000 = 0 M 1,500 a 0 1,000 a E 500 0 Water Production (in thousands of gallons, unless otherwise noted) MONTH FY 2O09 FY 2010 FY 2011 FY 2012 FY 2013 5-Year Mo. Avg. October 50,288 51,512 47,983 34,601 66,563 50,189 November 55,024 41,131 55,073 26,421 56,628 46,855 December 53,048 49,922 44,544 1,140 77,698 45,270 1st Qtr. Total 158,360 142,565 147,600 62,162 200,889 142,315 1 st Qtr. Monthly Avg. (MGD) 1.72 1.55 1.60 0.68 2.18 1.55 January 56,995 43,775 25,601 2,444 62,667 38,296 February 48,794 57,617 16,678 11,314 51,669 37,214 March 73,476 46,729 20,077 6,474 29,603 35,272 .=r 2nd Qtr. Total 179,265 148,121 62,356 20,232 143,939 110,783 2nd Qtr. Monthly Avg. (MGD) 1.99 1.65 0.69 0.22 1.56 1.23 6 Month Total 337,625 290,686 209,956 82,394 344,828 253,098 " "nth Avg. 1.8^ 0.45 1.88 April 71,738 25,871 39,375 23,786 26,138 37,382 May 78,983 38,347 42,069 37,871 3,906 40,235 June 50,653 61,937 40,338 49,281 3,983 41,238 3rd Qtr. Total 201,374 126,155 121,782 110,938 34,027 118,855 3rd Qtr. Monthly Avg. (MGD) 2.21 1.39 1.34 1.21 0.37 1.31 9 Month Total 538,999 416,841 331,738 193,332 378,855 371,553 Month 1.97 1.53 1.22 ^.71 1.38 1.36 July 80,490 50,732 36,219 35,156 50,649 August 66,786 62,467 64,747 32,660 56,665 September 44,016 49,114 45,210 37,959 44,075 4th Qtr. Total 191,292 162,313 146,176 105,775 - 151,389 4th Qtr. Monthly Avg. (MGD) 2.08 1.76 1.59 1.15 - 1.65 Year End Total 730,291 579,154 477,914 299,107 523,342 Annual Monthly Avg. (MGD' 2.00 1.59 1.31 0.82 1.43 Deviation From Historical Mo. Avg. (MGD) 0.57 0.15 1 (0.12) (0.62)1From Historical Yearly Avg. 206,949 55,812 1 (45,428) (224,235) - W. 1p v 80,000 70,000 WATER PRODUCTION N C 60,000 O 4- 50,000 O N .a 40,000 N O H 30,000 20,000 10,000 0 °� °moo°t °moo°�or 5 ■ 5-Year Avg. ®FY 2012 u FY 2013 Water Purchases (in thousands of gallons, unless otherwise noted) MONTH FY 2O09 FY 2010 FY 2011 FY 2012 FY 2013 5-Year Mo. Avg. October 202,962 90,014 201,867 220,354 168,761 176,792 November 142,350 107,285 134,929 195,195 158,770 147,706 December 123,652 107,858 130,264 163,729 121,388 129,378 1st Qtr. Total 468,964 305,157 467,060 579,278 448,919 753,876 1stQtr. Monthly Avg. (MGD) 5.10 3.32 5.08 6.30 4.88 4.93 January 120,305 123,620 131,248 149,511 84,861 121,909 February 113,368 92,828 130,917 129,821 84,456 110,278 March 114,924 117,785 175,479 160,485 152,754 144,285 2nd Qtr. Total 348,597 334,233 437,644 439,817 322,071 376,472 2nd Qtr. Monthly Avg. MGD 3.87 3.71 4.86 4.78 3.50 4.18 6 Month Total 817,561 639,390 904,704 1,019,095 770,990 830,348 6 Month Avg. April 4.49 3.51 113,996 151,113 4.97 5.60 ^ ?A 172,048 148,557 155,938 ^ spl 148,330 May 120,134 197,373 183,480 201,099 210,677 182,553 June 210,853 281,453 287,051 214,376 227,264 244,199 3rd Qtr. Total 444,983 629,939 642,579 564,032 593,879 575,082 3rd Qtr. Monthly Avg. (MGD) 4.89 6.92 7.06 6.13 6.46 6.32 9 Month Total i44 1,269,329 1,547,283 1,583,127 1,364,869 1,405,430 9 Month " 4.62 4.65 5.67 5.80 5.15 sea - July 263,100 239,242 400,304 313,225 303,968 August 246,358 326,727 346,277 291,069 302,608 September 183,533 193,462 272,506 253,118 225,655 4th Qtr. Total 692,991 759,431 1,019,087 857,412 - 832,230 4th Qtr. Monthly Avg. (MGD) 7.53 8.25 11.08 9.32 - 9.05 Year End Total 1,955,535 2,028,760 2,566,370 2.440,539 - 2,237,661 Annual Monthly Avg. (MGD) 5.36 56 7.03 >9 3 Deviation From Historical Mo. Avg. (MGD) (0.77) (0.57)1 0.90 1 0.56 1From Historical Yearly Avg. (282,126) (208,901)1 328,709 1 202,878 1- MR I• WATER PURCHASES 350,000 300,000 ui N N e = M O M 250,000 M i O N d L C 200,000 c N N Lo r T a) C e- O Lo `_ N N ~ 150,000 N ti � co � n to two N W 100,000 50,000 -- ® 5-Year Avg. 13FY 2012 UFY 2013 Available Water Supply (in thousands of gallons, unless otherwise noted) MONTH FY 2O09 FY 2010 FY 2011 FY 2012 FY 2013 5-Year Mo. Avg. October 253,250 141,526 236,468 254,955 235,324 224,305 November 197,374 148,416 161,350 1 221,616 215,398 188,831 December 176,700 157,780 1 131,404 1 164,869 1 199,086 165,968 1st Qtr. Total 627,324 447,722 529,222 641.440 649,808 579,103 1 st Qtr. Monthly Avg. (MGD) 6.82 4.87 5.75 6.97 7.06 6.29 January 177,300 167,395 133,692 151,955 147,528 155,574 February 162,162 150,445 142,231 141,135 136,125 146,420 March 188,400 164,514 181,953 166,959 182,357 176,837 2nd Qtr. Total 527,862 482,354 457,876 460,049 466,010 478,830 2nd Qtr. Monthly Avg. (MGD) 5.87 5.36 5.09 5.00 5.07 5.32 6 Month Total 1,155,186 930,076 987,098 1,101,489 1,115,818 1,057,933 6 Month Avg. 6.35 5.11 5.42 6.05 6.13 5.81 April 185,734 176,984 195,834 1 172,343 182,076 182,594 May 199,117 235,720 221,351 238,970 214,853 222,002 June 261,506 343,390 336,332 263,657 231,247 287,226 3rd Qtr. Total 646,357 756,094 753,517 674,970 628,176 691,823 3rd Qtr. Monthly Avg, (MGD) 7.10 8.31 8.28 7.34 6.83 7.60 9 Month Total 1,801,543 1,686,170 1,740,615 1,776,459 1,743,994 .749,756 9 Month Avg. 6.60 6.18 6.38 3.51 5.41 AL July 343,590 289,974 436,523 348,381 354,617 August 313,144 389,194 411,024 323,729 359,273 September 227,549 242,576 317,716 291,077 269,730 4th Qtr. Total 884,283 921,744 1,165,263 963,187 - 983,619 4th Qtr. Monthly Avg. (MGD) 9.61 10.02 12.67 10.47 - 10.69 Year End Total 2,685,826 2,607,914 2,905,878 2.739.646 - 2,733,375 Annual Monthly Avg 7.14 7.96 Deviation From Historical Mo. Avg. (MGD) 0.13) (0.34) 0.47 0.02 From Historical Yearly Avg. (47,549) (125,461) 172,503 6,271 - MCI WATER SUPPLY 400,000 350,000 300,000 N O 250,000 m C) 4- 0 200,000 N C N 150,000 O O F- 100,000 50,000 AI 5° rl 5-Year Avg. p FY 2012 FY 2013 Water Billing (in thousands of gallons, unless otherwise noted) MONTH FY 2O06 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 5-Year Mo. Avg. October 277,290 241,934 228,198 281,670 221,437 246,020 257,021 229,743 247,178 November 234,670 237,846 221,444 198,371 151,380 207,548 179,193 182,301 183,759 December 224,249 164,081 154,765 163,409 138,826 165,483 161,756 181,014 162,098 1st Qtr. Total 736,209 643,861 6041407 643,450 511,643 619.051 597,970 593,058 593,034 1st Qtr. Monthly Avg. (MGD) 8,001 7.00 1 6.57 1 6.99 1 5.56 1 6.73 1 6.50 1 6.45 1 6.45 J an u ar 157,153 140, 056 180, 557 172, 397 140, 069 143,979 130,561 157,287 148,859 February 156,753 1 165,574 146,726 140,785 123,196 133,306 126,188 131,818 131,059 March 178,648 1 134,365 122,044 145,773 122,893 149,247 131,903 139,862 137,936 2nd Qtr. Total 492,554 439,995 449,327 458,955 386,158 426,532 388,652 428,967 417,853 2nd Qtr. Monthly Avg. MGD 5.47 4.89 4.99 5.10 4.29 4.74 4.22 4.66 4.64 6 Month Total 1,228,763 1,083,856 1,053,734 1,102,405 897,801 1,045,583 986,622 1,022,025 1,010,887 6 Month Avg. 6.75 5.96 5,79 6.06 4.93 5.74 5.42 5.62 5.55 April 166,104 157,200 141,982 193,191 143,016 178,750 139,545 152,377 161,376 May 199,897 186,097 194,551 160,856 172,418 180,124 163,973 166,396 168,753 June 317,434 143,446 203,202 175,987 227,811 214,816 202,334 184,340 201,058 3rd Qtr. Total 683,435 486,743 539,735 530,034 543,245 573,690 505,852 503,113 531,187 3rd Qtr. Monthly Avg. MGD 7.51 5.35 5.93 5.82 5.97 6.30 5.50 5.47 5.84 9 Month Total 1,912,198 1,570,599 1,593,469 1,632,439 1,441,046 1,619,273 1,492,474 1,525,138 1,542,074 9 Month Avg. 7.00 5.75 5.84 5.98 5.28 5.93 5.47 5.59 5.65 Jul 313,945 156,311 354,630 305,642 287.921 301,650 245,103 285,079 August 424,018 257,228 325,573 282,720 278,966 365,795 294,699 305,545 September 336,219 264.715 246,659 262,409 305,292 370,654 277,927 304,071 1,074,182 678,254 926,862 850,771 872,179 1,038,099 817,729 894,695 4th Qtr. Total 4th Qtr. Monthly Avg. MGD 11.68 7.37 10.07 9.25 9.48 11.28 8.89 9.72 near End Total 2,986,380 2,248,853 2,520,331 2,483,210 2,313,225 2.657,372 2.310,203 1.525.138 2.436,769 onthly Avg. (MGD) 8.18 6.16 6.91 6.80 6.34 28 58 Deviation From Historical Mo. Av . MGD 1.51 0.51 2.73 0.13 0.34 0.60 0.35 2.50 From Historical Yearly Avg. 549,612 (187,916) 995,193 1 46,442 1 (123,544)1 220,604 1 (126,566) (911,631) 9-12 cm w WATER BILLING 350,000 300,000 250,000 N O 200,000 4- 0 150,000 m N O 100,000 w t H 50,000 3 5-Year Avg. la FY 2012 FY 2013 Fiscal Year Water Efficiency Rating (in thousands of gallons, unless otherwise noted) Water Supply FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 1st Quarter of FY 627,324 447,722 529,222 641,440 649,808 2nd Quarter of FY 527,862 482,354 457,876 460,049 466,010 3rd Quarter of FY 646,357 756,094 753,517 674,970 628,176 4m Quarter of FY 884,283 921,744 1,165,263 963,187 - Total 2,685,826 21607,914 2,905,878 2,739,646 1,743,994 Total (MG) 2,686 2,608 2,906 2,740 1,744 Water Billing 2009 2010 2011 2012 2013 1StQuarter ofFY 643,450 511,643 619,051 597,970 593,058 2nd Quarter of FY 458,955 386,158 426,532 388,652 428,967 3rd Quarter of FY 530,034 543,245 573,690 505,852 503,113 4th Quarter of FY 850,771 872,179 1,038,099 817,729 - Total 21483,210 2,313,225 2,657,372 2,310,203 1,525,138 Total (MG) 2,483 2,313 2,657 2,310 1,525 EFFICIENCY RATING 1 92% 89% 91% 84% 87% 9-14 1P Cn 4,000 3,000 y _ 0 m 0 2,000 c 0 2 1,000 0 92% WATER EFFICIENCY RATING COMPARISON is 89% 91% 84% 87% 2009 2010 2011 2012 2013 Fiscal Year Efficiency % Water Supply Water Billing 94 % 92% 90% 88% m 86% w 84% 82% 80% Reclaimed Water Supply (in thousands of gallons, unless otherwise noted) MONTH FY11 Govt FY 2012 Reclaimed FY 2013 Reclaimed Oct 14,793 45,646 5,295 Nov 10,804 8,793 8,678 Dec 5,630 4,416 7,456 1st Qtr. Total 31,227 58,855 21,429 1st Qtr. Monthly Avg. (MGD) 0.34 0.64 0.23 Jan 4,649 896 - Feb 874 1,375 - Mar 1,351 2,200 - 2nd Qtr. Total 6,874 4,471 - 2nd Qtr. Monthly Avg. (MGD) 0.07 0.05 - 6 Month Total 38,101 63,326 21,429 Avg. Apr 6,978 3,375 - May 2,268 7,886 5,251 Jun 8,902 16,974 9,311 3rd Qtr. Total 18,148 28,235 14,562 3rd Qtr. MonthlyAvg. (MGD) 0.20 0.31 0.16 9 Month Total 56,249 91,561 35,991 -`h Avg 0.21 0.34 0.13 Jul 17,055 15,553 12,565 Aug 23,388 4,769 3,853 Sept 21,115 30,469 24,614 4th Qtr. Total 61,558 50,791 41,032 4th Qtr. Monthly Avg. MGD 0.67 0.55 0.45 Year End Total 117,807 142,352 77,023 Annual Monthly Avg. (MGD) 0.32 0.39 0.21 FY13: reclaimed water line out of service December 2012 to March. 9-16 Ip RECLAIMED WATER CONSUMPTION 50,000 FY13 estimated to end of FY. 45,000 40,000 C 35,000 O R3 30,000 0 O 25,000 N C 20,000 0 15,000 10,000 5,000 now I Oct Nov Dec Jan Feb Mar Apr May Jun Jul Auq Sept FY 2012 45,646 8,793 4,416 896 1,375 2,200 3,375 7,886 16,974 15,553 4,769 30,469 0 FY 2013 5,295 8,678 7,456 - - - - 5,251 9,311 12,565 3,853 24,614 FY2013: Reclaimed water line out of service from Dec 2012 to Mar 2013 FY 2012 FY 2013 Wastewater Flow (in thousands of gallons, unless otherwise noted) MONTH FY 2O09 FY 2010 FY 2011 FY 2012 FY 2013 5-Year Mo. Avg. October 110,945 107,679 92,104 96,814 96,345 100,777 November 100,199 68,526 97,695 104,065 89,560 92,009 December 101,470 44,572 83,393 114,394 93,356 87,437 1st Qtr. Total 312,614 220,776 273,192 315,273 279,261 280,223 1st Qtr. Monthly Avg. (MGD) 1 3.40 2.40 2.97 3.43 3.04 3.05 January 112,331 74,050 84,057 121,686 98,053 98.035 February 85,902 60,446 71,870 97,591 78,685 78,899 March 116,765 52,694 66,883 126,310 93,923 91,315 2nd Qtr. Total 314,998 187,190 222,809 345,587 270,661 268,249 2nd Qtr. Monthly Avg. (MGD) 3.50 2.08 2.48 3.76 2.94 2.98 6 Month Total 627,612 407,966 496,002 660,860 549,922 548,472 3.45 2 ' 73 3.63 3 - 2 April 116,712 110,532 1 70,911 1 100,453 1 103,423 100,406 May 123,514 108,432 1 79,053 1 111,819 1 113,525 1 107,269 June 87,556 95,547 77,931 108,630 92,416 3rd Qtr, Total 327,782 314,511 227,895 320,902 216,948 300,091 3rd Qtr. Monthly Avg. (MGD) 3.60 3.46 2.50 3.49 - 3.30 9 Month Total ?55,394 722,477 723,897 792,799 - 848,563 9 Month Avg. 3.5C 2.65 2.65 2.90 - 3.11 July 104,966 89,026 84,336 97,700 94,007 August 100,039 88,291 93,167 105,258 96,689 September 94,596 96,267 81,855 95,902 92,155 4th Qtr. Total 299,601 273,584 259,358 298,860 - 282,851 4th Qtr. Monthly Avg. (MGD) 3.26 2.97 2.82 3.25 - 3.07 Year End Total 1,254,995 996,061 983,255 728,392 131,414 inual Monthly Avg. (MGD) 3.4z 2.73 2.69 2.00 3.10 Deviation From Historical Mo. Avg. (MGD) 0.34 (0.37) (0.41) (1.10) - From Historical Yearly Avg. 123,581 (135,353) (148,159) (403,022) - 9-18 1p cm WASTEWATER FLOWS 135,000 125,000 115,000 y 105,000 c O m 95,000 %I-. - O = 85,000 N � i t 75,000 H i I 1 65,000 i 55,000 45,000 �J\A �0,� 5� © 5-Year Avg. FY 2012 FY 2013 Ip N 0 Water Revenue (in dollars, unless otherwise noted) MONTH FY 2O09 FY 2010 FY 2011 FY 2012 FY 2013 5-Year Mo. Avg. ANNUAL AVG. % October $ 975,611 $ 836,739 $ 1,006,457 $ 1,086,888 $ 1,069,397 $ 995,018 10.11% November $ 767,174 $ 682,833 $ 907,715 $ 860,699 $ 891,367 $ 821,958 8.35% December $ 665,541 $ 637,248 $ 752,713 $ 780,246 $ 882,525 $ 743,655 7.55% 1st. Qtr. Total $ 2,408,326 $ 2,156,820 $ 2,666,885 $ 2,727,833 $ 27843,289 $ 2,409,231 24.47% 1st Qtr. Monthly Avg. $ 802.775 $ 718,940 $ 888,962 $ 909.278 $ 947,763 1 $ 803,077 8.16% January $706,676 $634,992 $670,962 $ 650,647 $ 780,131 $ 688,682 6.99% February $ 607,249 $ 579,077 $ 637,272 $ 628,519 $ 670,031 $ 624,430 6.34% March $ 624,946 $ 581,285 $ 697,244 $ 651,626 $ 706,307 $ 652,282 6.62% 2nd Qtr. Total $ 1,938,871 $ 1,795,354 $ 2,005,478 $ 1,930,792 $ 2,156,469 $ 1,876,786 19.06% 2nd Qtr. MonthlyAvg. $ 646,290 $ 598,451 $ 668,493 $ 643,597 $ 718,823 $ 625,595 6.35% 6 Month Total 4,347,197 $ 3,952,174 $ 4,672,363 $ 4,658,625 $ 4,999,758 $ 4, 286,017 724,533 $ 658,696 $ 778.7?7 $ 776.438 $ 833,293 $ 714,336 A dI $ 763,502 $ 651,257 $ 799,866 $ 674,183 $ 746,579 $ 727,077 7.38% May $ 658,725 $ 754,316 $ 818,667 $ 781,391 $ 830,342 $ 768,688 7.81% June $ 711,836 $ 948,828 $ 938,688 $ 943,930 $ 894,226 $ 887,502 9.01% 3rd Qtr. Total $ 2,134,063 $ 2,354,401 $ 2,557,221 $ 2,399,504 $ 2,471,147 $ 2,234,985 22.70% 3rd Qtr. Monthly Avg. $ 711,354 $ 784,800 $ 852,407 $ 799,835 $ 823,716 $ 744,995 7.57% 9 Month Total 6,481,260 $ 6,306,675 $ 7,229,584 $ 7,058,129 $ 7,470,905 $ 6,521,002 66.23% 9 Month Avg. 720,140 $ 700,731 $ 803,287 $ 784,237 $ 830,101 $ 724,656 7.36% Jul $ 1,083,228 $ 1,167,067 $ 1,270,099 $ 1,124,201 $ 1,161,149 11.79% August $ 990,205 $ 1,110,917 $ 1,524,233 $ 1,340,334 $ 1,241,422 12.61% September $ 947,942 $ 1,213,981 $ 1,458,858 $ 1,272,947 $ 1,223,432 12.42% 4th Qtr. Total $ 3,021,375 $ 3,491,965 $ 4,253,190 $ 3,737,482 $ - $ 3,325,559 33.77% 4th Qtr. Monthly Avg. $ 1,007,125 $ 1,163,988 $ 1,417,730 $ 1,245,827 $ - $ 1,108,520 11.26% Year End Total $ 9,502,635 $ 9,798,540 $ 11,482,774 $ 10,796,611 $ $ 9,846,561 100.00% Annual Monthly Avg. $ 791,886 $ 816,545 $ 966,898 $ 899,634 $ $ 820,547 8.33% Deviation From Historical Monthly Avg. $ (28,660) $ (4,002) $ 136,351 $ 79,088 $ 820,547) $ (85,333) From Historical Yearly Avg. $ (343,926) $ (48,021) $ 1,636,213 $ 949,050 $ (9,846,561) $ (1,023,998) Reclaimed Water Revenues (in thousands of gallons, unless otherwise noted) MONTH FY11 Govt Rev FY12 Reclaimed FY13 Reclaimed Oct $ 7,397 $ 68,747 $ 7,943 Nov $ 16,206 $ 13,364 $ 13,017 Dec $ 8,445 $ 6,798 $ 11,184 1st Qtr. Total $ 32,048 $ 88,909 $ 32,144 1stQtr. Monthly Avg. $ 10,683 $ 29,636 $ 10,715 Jan $ 6,974 $ 1,518 $ - Feb $ 1,311 $ 2,063 $ - Mar $ 2,027 $ 3,300 $ - 2nd Qtr. Total $ 10,312 $ 6,881 $ - 2nd Qtr. Monthly Avg. $ 3,437 $ 2,294 $ - 6 Month Total $ 42,360 $ 95,790 $ 32,144 Month Avg. 5,357 Apr $ 10,467 $ 5,063 $ - Ma $ 3,402 $ 11,829 $ 7,877 Jun $ 13,353 $ 25,461 $ 13,967 3rd Qtr. Total $ 27,222 $ 42,353 $ 21,844 3rd Qtr. Monthly Avg. $ 9,074 $ 14,118 $ 7,281 9 Month Total $ 69,582 $ 138,143 $ 53,988 9 Month Avg. > 7,731 $ 15,3z- 7,999 Jul $ 25,583 $ 23,330 Aug $ 35,082 $ 7,154 Sept $ 31,673 $ 45,702 4th Qtr. Total $ 92,338 $ 76,186 $ - 4th Qtr. Monthly Avg. $ 30,779 $ 25,395 $ Year End Total $161,920 $ 214,329 $ Annual Monthly Avg, 3 13,493 $ 17,861 $ 9-21 Wastewater Revenue (in dollars, unless otherwise noted) MONTH FY 2O09 FY 2010 FY 2011 FY 2012 FY 2013 5-Year Mo. Avg. ANNUAL AVG. % October $ 501,741 $ 485,417 $ 524,043 $ 570,928 $ 553,429 $ 527,112 9.4% November $ 453,818 $ 435,787 $ 527,633 $ 502,086 $ 537,291 $ 491,323 8.8% December $ 417,416 $ 424,460 $ 492,519 $ 496,470 $ 541,752 $ 474,523 8.5% 1st. Qtr. Total $ 1,372,975 $ 1,345,664 $ 1,544,195 $ 1,569,484 $ 1,632,472 $ 1,387,945 24.7% 1st Qtr. Monthly Avg. $ 457,658 $ 448,555 $ 514,732 $ 523,161 S 544,157 $ 462,648 8.2% January $ 459,634 $ 439,282 $ 464,926 $ 456,775 $ 500,972 $ 464,318 8.3% February $ 402,848 $ 410,382 $ 460,072 $ 451,073 $ 482,877 $ 441,450 7.9% March $ 410,487 $ 412,319 $ 483,446 $ 462,382 $ 496,876 $ 453,102 8.1% 2nd Qtr. Total $ 1,272,969 $ 1,261,983 $ 1,408,444 $ 1,370,230 $ 1,480,725 $ 1,266,769 22.6% 2nd Qtr. Monthly Avg. $ 424,323 $ 420,661 $ 469,481 $ 456,743 $ 493,575 $ 422,256 7.5% 6 Month Total $ 2,645,944 $ 2,607,647 $ 2,952,639 $ 2,939,714 $ 3,113,197 $ 2,654,714 47.3% 6 6 Month Avg. Q 440,991 434,608 $ 492,107 $ 489,952 $ 518,866 $ 442,452 7.9% 0 April $ 479,578 $ 442,540 $ 506,186 $ 462,612 $ 503,627 $ 478,909 8.5% May $ 420,193 $ 469,724 $ 508,104 $ 500,548 $ 524,285 $ 484,571 8.6% June $ 441,186 $ 518,016 $ 541,666 $ 535,275 $ 555,410 $ 518,311 9.2% 3rd Qtr. Total $ 1,340,957 $ 1,430,2801 $ 1,555,956 $ 1,498,435 $ 1,583,322 $ 1,368,183 24.4% 3rd Qtr. Monthly Avg. $ 446,986 $ 476,760 $ 518,652 $ 499,478 $ 527,774 $ 456,061 8.1% 9 Month Total $ 3,986,901 $ 4,037,927 $ 4,508,595 $ 4,438,149 $ 4,696,519 $ 4,022,897 71.7% 9 Month Avg. $ 442,989 $ 448,659 $ 500,955 $ 4193,128 $ 521,835 $ 446,989 8.0% Jul $ 552,752 $ 562,722 $ 599,919 $ 577,268 $ 573,165 10.2% August $ 497,556 $ 540,411 $ 626,656 $ 606,394 $ 567,754 10.1% September $ 494,207 $ 560,947 $ 621,056 $ 599,094 $ 568,826 10.1% 4th Qtr. Total $ 1,544,515 $ 1,664,080 $ 1,847,631 $ 1,782,756 $ - $ 1,589,306 28.3% 4th Qtr. Monthly Avg. $ 514,838 $ 554,693 $ 615,877 $ 594,252 $ - $ 529,769 9.4% Year End Total $ 5,531,416 $ 5,702,007 $ 6,356,226 $ 6,220,905 $ - $ 5,612,202 Annual Monthly Avg $ 460,951 $ 475,167 $ 529,686 $ 518,409 $ $ 976,757 Deviation From Historical Monthly Avg. $ 460,951 $ (501,590)1 $ 529,686 1 $ (458,348) $ (976,757) From Historical Yearly Avg. $ 5,531,416 $ 89,805 1 $ 6,356,225 1 $ 608,703 1 $ (5,612,202) $1,500,000 $1,300,000 $1,100,000 N $900,000 N 07 N W $700,000 $500,000 $300,000 WATER REVENUE OG����c ����c �o� Ora �a "<eePQ P Q� 5e —*-5-Year Avg. 0 FY 2012 t-FY 2013 1P N RECLAIMED WATER REVENUES $70,000 $60,000 $50,000 $40,000 $30,000 $20,000 $10,000 $- Oct Nov Dec Jan Feb Mar Apr Ma Jun Jul AugSe t FY12 $68,747 1 $13,364 1 $6,798 $1,518 $2,063 $3,300 $5,063 $11,829 $25,461 $23,330 $7,154 $45,702 FY13 $7,943 1 $13,017 1 $11,184 $- $- $- $- $7,877 $13,967 �. FY12 ® FY13 $650,000 $600,000 $550,000 N $500,000 _d l Ncn N $450,000 $400, 000 $350,000 $300,000 ( i WASTEWATER REVENUE $606,394 �0 —*-5-Year Avg. —t-FY 2012 tFY 2013 Multi - Year Financial Plan Tinntroduction Letter General Fund Executive Summary General Fund, Multi -Year Financial Plan General Fund Revenue Assumptions General Obligation Debt Service, Multi -Year Financial Plan Special Fund Half Cent Sales Tax Fund, Multi- Year Financial Plan Half Cent Sales Tax Debt Service, Multi -Year Financial Plan Crime Control & Prevention District, Multi- Year Financial Plan Short -terns Motor Vehicle Fund, Multi -Year Financial Plan Enterprise Funds Water & Wastewater Fund Executive Summary Water & Wastewater Multi -Year Financial Plan Water & Wastewater Revenne Assumption Water & Wastewater Debt Service flind Multi -Year Financial Plan Drainage Utility Multi -Year Financial Plan Fleet Services Multi -Year Financial Plan Texas Star Golf Course, Multi- Year Financial Flan Texas Star Sports Complex Multi -Year Financial Plan Internal Service Farad Equipment Replacement Fuund Multi -Year Financial Plan Health Insurance flind Multi -Year Financial Plan Other Information Supplemental Requests, Capital Requests INTRODUCTION The City of Euless Multi -Year Plan is presented for review. Major funds will show the estimated beginning fund balances, estimated revenues and expenses, and ending fund balances. Staffing levels, estimated tax rates, and estimated water and wastewater rates are also presented. This presentation includes operations and capital items that are recommended for FY2013-14 and the impact of recommended major capital projects through FY2017-18. Due to the volume of information included in the General Fund and the Water and Wastewater Fund, separate executive summaries have been provided that highlight significant assumptions. Supplemental and capital requests for all major funds were submitted by departmental directors. Only a limited number of requests have been included in the plan as recommended and funded. The remaining items are shown for informational purposes only and would only be funded if resources are available. Capital items recommended and funded have been included in the Proposed Capital section of each fund's presentation. Recommended reserve levels and designated reserves are reflected as required by the City's fiscal policies. General Fund Revenue increases are projected at conservative growth levels. Most revenue items are projected at a 3% growth factor. Property tax valuations are projected to increase 3% annually. Sales tax is also projected to grow approximately 3% annually based on new retail development and continued recovery in other sectors. Departmental expenditures include an increase of less than 1 % with annual increases for salary plan adjustments, health insurance increases, and changes in depreciation. Funding has also been included in future years to restore positions which are currently authorized but unfunded. Recommended capital programs include funding for the fire suppression and EMS equipment. 10-1 OR General Obligation Debt Service The debt component of the tax rate includes debt service requirements for all general debt currently outstanding and projected in the next five years. Under the multi -year capital plan, debt issuance is proposed for the completion of the infrastructure improvements at Glade Parks. The principal and interest requirements associated with the proposed bonds have been included in the multi -year plan. The debt service payments related to Glade Parks will be repaid by revenues from the Glade Parks Tax Increment Reinvestment Zone or assessments to the Glade Parks Public Improvement District. Half Cent Sales Tax Fund The Half Cent Sales Tax operating budget includes salary plan adjustments, health insurance increases, changes in debt service and transfers to CIP for proposed capital projects. Proposed capital includes upgrades to the city's park system, library computer replacements, and electronic books for library patrons. Funding has also been added in future years to restore currently frozen positions and to provide additional staffing in the parks department and the library. Half Cent Sales Tax Debt Fund The Half Cent Sales Tax Debt Fund includes debt service requirements for all sales tax revenue debt currently outstanding. In addition, a proposed bond sale has been reflected in FY2014-15 for the construction of Phase V at the Texas Star Sports Complex, in accordance with the proposed Capital Improvement Plan. Crime Control and Prevention District The Crime Control and Prevention District fund includes salary plan adjustments, health insurance increases, and continuation of existing programs. Capital programs include the continuation of the Part-time PSO program. No other changes are proposed. Short -Term Motor Vehicle Tax Fund Short -Term Motor Vehicle Tax revenue has been calculated with a 1 % annual increase beginning in FY2014-15. Two-thirds of the total revenue is shared with Dallas and Fort Worth. Expenditures for this fund include transfers to support General Fund operations which are budgeted at 1/3 of Euless' portion of the revenue. Transfers to the 10-2 Equipment Replacement Fund have been included to offset a portion of the �— replacement cost of large equipment purchases. Due to the current depreciation rate of 55%, the equipment replacement fund has not recovered the full replacement cost of this equipment. Transfers to the General Obligation Debt Service Fund have also been included to cover the debt payments on previously issued debt that is paid from car rental proceeds. In addition, funds will be used to cash flow several capital requests. Funding is proposed for the Glade Parks Trail Connection, City and County street overlay projects, computer replacements, radio lease payment and renovation of the development and engineering building. This proposed plan maintains the recommended minimum reserve in the short- term motor vehicle fund of $2,000,000. Water and Wastewater Fund Revenues in this enterprise operation are based on projected rates sufficient to cover operations in each of the future years. Rates are based on projected cost increases from Trinity River Authority, as well as baseline increases for the city's operations, including salary plan adjustments, health insurance increases, and changes in depreciation expense. Future projected rate increases for both water and wastewater are shown. Water rate increases have been spread equally across each tier. Reclaimed water rates are based on expected increases in raw water costs and increased operating costs. The operating budget includes funding for the outstanding water and wastewater revenue bonds and funding to continue the annual water and wastewater infrastructure improvements. The water and wastewater capital improvements plan includes the expansion of the reclaimed water system, the continuation of the water and wastewater line replacement program, the replacement of the water meter system and relocation of water and wastewater lines associated with the SH 183 expansion. Water and Wastewater Debt Service Fund Debt service transfers are based on current debt outstanding and projected debt for the extension of the reclaimed water line and the meter change out program. Debt service payments for the water tank debt and Phase I of the reclaimed water system expansion will be paid from impact fees as identified in the Impact Fee CIP plan. Additional debt sales are scheduled for the reclaimed water system 10-3 expansion in FY2015 and FY2017. Except as otherwise noted, debt payments will `— be paid from system revenue. Drainage Fund The Drainage Utility fund provides for salary plan adjustments, health insurance increases, and changes in depreciation charges. Fleet Service Fund The Fleet Service Fund provides for salary plan adjustments, health insurance increases, and changes in depreciation charges. Transfers from the water and wastewater fund have increased accordingly. Texas Star Golf Course Fund The Golf Course Fund includes modest increases in revenues that are directly attributable to the number of rounds projected, increases in green fees, expected increases in food and beverage sales, and conference centre bookings. Expenses are projected to increase in all divisions as a result of increased rounds, salary plan adjustments, health insurance increases, and depreciation charges. An increase in cost of goods is anticipated as a result of the estimated additional sales volume. Debt service payments are based on actual repayment schedules and include annual transfers from the Golf Course Reserve Fund. Texas Star Sports Complex Fund Revenues are projected to grow marginally and are centered primarily on maintaining current levels of league participation and tournament play. Expenses are projected to increase as a result of pay plan adjustments, health insurance costs, and increased operating costs. Debt service expense is projected based on actual long-term debt commitment. The five year plan continues to show this fund to be self-supporting, with a modest net income each year. In FY2016, the debt on this facility will be paid in full providing approximately $165,000 of additional income. Equipment Replacement Fund The Equipment Replacement Fund assumes a depreciation rate of 55% each year. It includes equipment purchases based on the projected replacement schedule, which is re-evaluated each year. Following the year of purchase, 10-4 equipment and vehicle purchases are added to the depreciation charge in order `-- to ensure that proper funds will be available for the next scheduled replacement. However, at the current depreciation rate of 55%, some large equipment purchases will need to be subsidized from other funding sources. CLOSING COMMENTS This document is a plan for the future. Many things will certainly change and this document will need to be adjusted accordingly. Future capital projects and the timing of debt issuance can significantly impact the interest and sinking portion of the tax rate. The recommended Multi -Year Plan provides for a level tax rate and continues existing service levels. The Water and Wastewater plan indicates that the City will be facing significant challenges from increased water and wastewater costs which will likely have a significant impact on future rates. While it is understood that this plan is certain to change, it is intended to help guide future decisions. 10-5 General Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 TAX RATE VARIABLE Tax Rate $0.4700 $0.4700 $0.4700 $0.4700 $0.4700 Tax Rate Change $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 Assessed Value/$100 $ 28,455,520 $29,309,186 $30,188,461 $31,094,115 $32,026,938 Amount generated by 1¢ $ 280,287 $ 288,695 $ 297,356 $ 306,277 $ 315,465 Transfer from Car Rental $ 1,493,424 $ 1,508,358 $ 1,523,442 $ 1,538,676 $ 1,554,063 Rental Transfer 0.053282 0.052247 0.051233 0.050238 0.049263 EXPENDITURES Departmental Expenditures $ 33,851,706 $ 34,007,509 $ 35,203,414 $ 36,495,584 $ 37,702,110 Insurance Increase $ - $ 254,640 $ 127,800 $ 115,884 $ 120,435 Salary Package $ - $ 734,651 $ 756,691 $ 779,392 $ 802,773 Capital Expenses $ 2,587,894 $ - $ - $ _ $ _ Total Expenditures $ 36,439,600 $ 34,996,801 $ 36,087,905 $ 37,390,860 $ 38,625,318 Proposed Supplemental $ - $ - $ _ $ _ $ _ Proposed Capital $ - $ 142,600 $ 28,000 $ - $ - STAFFING VARIABLE Full-time Positions 265.25 265.25 266.25 268.25 271.25 Part-time Positions 45.00 45.00 45.00 45.00 45.00 10-6 M General Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 8,859,720 6,321,882 6,194,528 6,197,765 6,343,769 REVENUES Ad valorem taxes(' 10,107,677 10,442,551 10,809,938 11,611,113 12,039,984 Delinquent taxes 48,411 49,863 51,359 52,900 54,487 Penalties 55,000 56,650 58,350 60,100 61,903 Sales taxes 10,228,179 10, 535,024 10, 951,075 11,354,607 11, 745,246 Mixed Beverage 55,000 56,650 58,350 60,100 61,903 Franchise taxes 4,166,298 4,348,870 4,405,673 4,452,033 4,499,497 Fines and fees 4,637,245 4,776,362 4,919,653 5,067,243 5,219,260 Licenses and permits 1,083,030 1,083,030 1,083.030 983,030 983,030 Interest Income 61,725 77,156 96,445 120,557 150,696 Grants 376,325 387,615 399,243 411,220 423.557 Tower Lease 400,000 412,000 424,360 437,091 450,204 Transfers from Car Rental 1,493,424 1,508,358 1,523,442 1,538,676 1,554,063 General & Administrative Charges 1,076,048 1,161,115 1,217,918 1,264,278 1,311,742 Miscellaneous 113,400 116,802 120,306 123,915 130,633 Total Revenues 33,901,762 35,012,047 36,119,142 37,536,865 38,686,205 EXPENDITURES Administration (3,152,178) (3,167,939) (3,183,779) (3,199,697) (3,215,696) Finance (1,296,985) (1,303,470) (1,309,987) (1,366,537) (1,423,370) Police Protection (12,208,825) (12,269,869) (12,331,218) (12,392,875) (12,506,339) Fire Protection (8,589,638) (8,632,586) (8,675,749) (8,719,128) (8,762,724) Planning & Development (610,741) (613,795) (666,864) (670,198) (673,549) Community Services (2,365,134) (2,376,960) (2,388,844) (2,400,789) (2,412,793) Public Works (1,671,473) (1,679,830) (1,688,230) (1,896,671) (1,956,154) Non -Departmental- Operating (3,956,732) (4,952,352) (5,843,234) (6,744,965) (7,674,694) Operating Expenditures (33,851,706) (34,996,801) (36,087,905) (37,390,860) (38,625,318) Capital Expenses (carryover) 2,587,894 Total Expenditures 36,439,600 34,996,801 36,087,905 37,390,860 38,625,318 Designated Reserves (307,587) (200,000) (150,000) (150,000) Recommended Reserves per Policy (5,564,664) (5,752,899) (5,932,258) (6,146,443) (6,349,367) Available for Supplemental 50,056 15,246 31,237 146,005 60,887 Proposed Supplemental Remaining Supplemental 50,056 15,246 31,237 146,005 60,887 Additional Available for Capital 399,575 368,983 112,269 (98,678) (5,598) Total Available for Capital 449,631 384,229 143,506 47,326 55,289 Proposed Capita 1(2) 142,600 28,000 Remaining Funds Available 449,631 241,629 115,506 47,326 55,289 ENDING FUND BALANCE 6,321,882 6,194,528 6,197,765 6,343,769 6,404,656 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 10 tax I&S Rate General Fund 28,455,520 280,287 0 109381 0.360619 29,309,186 288,695 0.108285 0.361715 30,188,461 297,356 0A06465 0.363535 31,094,115 306,277 0.090895 0.379105 32,026,938 315,465 0088342 0.381658 Total Tax Rate 0.470000 0.470000 0470000 0470000 0A70000 Rollback I&S Rollback M&O 0.109381 0.376570 0 108285 0377223 0.106465 0.378837 0090895 0381105 0,088342 0.396496 Total Rollback Rate 0.485951 0.485508 0.485302 0.472000 0.484839 M&O Rollback Amount 10,554,763 10,945,530 11,322,135 11,731,620 12,571,581 Tax Rate Equiv - Motor Vehicle Tax 0053282 0052247 0051233 0050238 0.049263 Staffing Variable Full-time positions 26525 265.25 26625 268.25 271 25 Part-time positions 4500 45.00 4500 45.00 4500 Note Non -departmental operating includes salary plan, Increase in city's insurance contribution & increase in equipment depreciation (1) Collection Rate for M&O for future years is 99 (2) Proposed Capital will only be funded if excess reserves are available 10-7 M General Fund Five Year Plan Revenue Assumptions Revenue Source Ammptions Property Taxes Projections are based on 3% increase in assessed values Prior Year Property Taxes Projected average growth of 3%. Penalties & Interest Projected average growth of 3%. Sales Tax Based on 3% increase with additional revenue for new develo ment Mixed Beverage Tax Projected average growth of 3%. Franchise Fees Projected average growth of 2%. Fines & Fees Projected average growth of 3%. Licenses & Permits Projected relatively flat with some decline due to projected build out. Interest Income Projected increase due to expected rise in interest rates. Grants Projected average growth of 3%. Tower Lease Projected average growth of 3%. Transfers Based on administrative fees from the utility operations and 1/3 of Euless' portion of car rental tax. Miscellaneous Projected average growth of 3%, less rental income. HMO 7 General Obligation Debt Service Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 658,289 434,838 376,338 343,338 335,688 REVENUES Ad valorem taxes 2,948,975 3,007,007 3,045,168 2,677,819 2,680,685 Delinquent taxes 19,674 20,000 20,000 20,000 20,000 Penalties 20,000 20,000 20,000 20,000 20,000 Interest Income 1,000 1,500 2,000 2,250 2,500 Transfer from Glade Parks PID/TIRZ 241,244 415,700 798,234 857,694 949,419 Transfer from Car Rental 198,443 200,912 198,151 202,175 203,459 Total Revenues 3,429,336 3,665,119 4,083,553 3,779,938 3,876,063 EXPENDITURES Principal (2,680,000) (2,770,000) (3,085,000) (2,810,000) (3,025,000) Interest (870,787) (951,619) (1,029,553) (975,688) (856,563) Bank Charges 2,000 2,000 2,000 2,000 2,000 Total Expenditures (3,552,787) (3,723,619) (4,116,553) 3,787,688 (3,883,563 Recommended Reserves per Policy (296,066) (310,302) (343,046) (315,641) (323,630) ENDING FUND BALANCE 434,838 376,338 343,338 335,588 328,088 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 1¢ tax I&S Rate General Fund 26,960,580 269,606 0.109381 0.360619 27,769,397 277,694 0.108285 0.361715 28,602,479 286,025 0.106465 0.363535 29,460,554 294,606 0.090895 0.379105 30,344,370 303,444 0.088342 0.381658 Total Tax Rate 0.470000 0.470000 0.470000 0.470000 0.470000 Tax Rate Equiv - Motor Vehicle Tax 0.007360 0.007235 0.006928 0.006863 0.006705 Debt Issuance Variable: Beginning debt outstanding" 23,315,000 20,635,000 23,865,000 23,845,000 21,035,000 Principal Retired (2,680,000) (2,770,000) (3,085,000) (2,810,000) (3,025,000) Principal Issued (Proposed) 6,000,000 3,065,000 - - Ending debt outstanding 20,635,000 23,865,000 23,845,000 21,035,000 18,010,000 " Excludes self supporting taxable GO Refunding Bonds (Dallas Stars Center) 10-9 Half Cent Sales Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 1,971,640 1,133,531 980,030 1,261,557 1,538,192 REVENUES Sales taxes 4,092,732 4,214,010 4,380,430 4,541,843 4,698,098 Interest Income 1,300 1,625 2,031 2,539 3,174 Transfer from EDC Reserve 6,500 6,500 3,500 3,500 3,500 Total Revenues 4,100,532 4,222,135 4,385,961 4,547,882 4,704,772 EXPENDITURES Parks (1,560,137) (1,591,340) (1,723,167) (1,862,630) (2,009,882) Library (1,040,124) (1,060,926) (1,132,145) (1,297,788) (1,373,744) Economic Development (305,103) (322,785) (332,569) (342,449) (352,423) Debt Service (904,615) (907,103) (524,995) (401,368) (387,528) Non -Departmental - Operating (238,853) (317,552) (291,558) (267,012) (246,704) Operating Expenditures (4,048,832) (4,199,706) (4,004,434) (4,171,248) (4,370,282) Capital Expenditures (889,809) - - - - Total Expenditures (4,938,641) (4,199,706) (4,004,434) (4,171,248) (4,370,282) Designated Reserves (5,163) Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 51,700 22,428 381,528 376,634 334,490 Proposed Supplemental - - - - - Remaining Supplemental 51,700 22,428 381,528 376,634 334,490 Additional Available for Capital 576,668 633,531 480,030 761,557 1,038,192 Total Available for Capital 628,368 655,959 861,557 1,138,192 1,372,681 Proposed Capital: Transfer to EDC Debt Service (75,930) Misc Park Improvements (75,000) (75,000) (75,000) (75,000) Hardware Software Replacement (15,000) (15,000) (15,000) (15,000) E-books (10,000) (10,000) (10,000) (10,000) Trailwood Park Improvements (220,500) Proposed Capital (175,930) (100,000) (100,000) (320,500) Remaining Funds Available 628,368 480,030 761,557 1,038,192 1,052,181 ENDING FUND BALANCE 1,133,531 980,030 1,261,557 1,538,192 1,552,181 Staffing Variable: Full-time positions 21.25 21.25 22.25 24.25 25.25 Part-time positions 17.00 21.00 23.00 25.00 27.00 10-10 Half Cent Sales Tax Debt Service and Debt Reserve Funds Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2016-16 2016-17 2017-18 BEGINNING BALANCE 915,588 915,588 915,588 524,695 401,068 REVENUES Transfer from EDC Operations 904,615 983,033 524,995 401,368 387,528 Interest Income 6,500 6,500 3,500 3,500 3,500 Total Revenues 911,115 989,633 528,495 404,868 391,028 EXPENSES Principal (875,000) (890,000) (372,600) (252,600) (242,600) Interest (29,315) (92,733) (152,095) (148,468) (144,628) Bank Charges (300) (300) 300) 300) (300) Total Expenses (904,615) 983,033) (524,995) (401,368) (387,528) Transfer to EDC Operations (6,500) (6,500) (3,500) (3,500) (3,500) Transfer to Excess Reserves to Capital (390,893) (123,627) (13,840) Total Transfers (6,500) (6,500) (394,393) (127,127) (17,340) Recommended Reserves per Policy * (906,803) (906,803) (524,695) (401,068) (387,228) ENDING FUND BALANCE 915,588 915,588 524,695 401,068 387,228 Debt Issuance Variable: Beginning debt outstanding 2,050,000 1,175,000 4,437,000 4,272,000 4,227,000 Principal retired (875,000) (890,000) (165,000) (45,000) (35,000) Principal Issued (proposed) - 4,152,000 - - Ending debt outstanding 1,175,000 4,437,000 4,272,000 4,227,000 4,192,000 `Recommended reserve level equal to the maximum annual debt outstanding '1-.1 Crime Control & Prevention District Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 580,338 330,101 341,435 376,762 432,876 REVENUES Sales taxes 1,969,642 2,107,005 2,190,215 2,270,921 2,349,049 Interest Income 160 200 250 313 391 Total Revenues 1,969,802 2,107,206 2,190,465 2,271,234 2,349,440 EXPENDITURES Police Protection (1,958,433) (2,024,371) (2,083,638) (2,143,621) (2,205,388) Capital Expenditures 261,606 Total Expenditures 2,220,039 2,024,371 2,083,638 2,143,621 2,205,388 Recommended Reserves per Policy (321,934) (332,773) (342,516) (352,376) (362,530) Available for Supplemental 11,369 82,834 106,827 127,613 144,052 Proposed Supplemental - - - Remaining Supplemental 11,369 82,834 106,827 127,613 144,052 Additional Available for Capital (3,202) (2,672) (1,081) 24,386 70,345 Total Available for Capital 8,167 80,162 105,747 151,999 214,397 Proposed Capital(') - (71,500) 71,500 (71,500) (71,500 Remaining Funds Available 8,167 8,662 34,247 80,499 142,897 ENDING FUND BALANCE 330,101 341,435 376,762 432,875 505,427 Staffing Variable: Full-time positions 17.0 17.0 17.0 17.0 17.0 Part-time positions 0.0 0.0 0.0 0.0 0.0 (1) Proposed Capital will only be funded if excess reserves are available. 10-12 7 Short -Term Motor Vehicle Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-16 2015-16 2016-17 2017-18 BEGINNING BALANCE 3,715,805 4,510,664 5,348,914 5,507,923 7,108,591 REVENUES Motor Vehicle Tax 13,440,816 13,575,224 13,710,976 13,848,086 13,986,567 Interest Income 21,935 27,419 34,273 42,842 53,552 Total Revenues 13,462,751 13,602,643 13,745,250 13,890,928 14,040,119 EXPENDITURES DFW Rebate (8,960,544) (9,050,149) (9,140,651) (9,232,057) (9,324,378) Transfer to Equipment Replacement (74,670) (671,817) (191,437) (371,376) (133,500) Transfer to Debt Service (698,443) (198,443) (200,911) (198,151) Transfer to General Fund (1,493,424) (1,508,358) (1,523,442) (1,538,676) (1,554,063) Transfer to Golf CIP (75,000) - - - - Operating Expenditures (11,302,081) (11,428,768) (11,056,441) (11,340,261) (11,011,941) Capital Expenses (1,365,811) Total Expenditures (12,667,892) (11,428,768) (11,056,441) (11,340,261) (11,011,941) Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,160,670 2,173,875 2,688,809 2,550,667 3,028,178 Additional Available for Capital 349,994 2,510,664 3,348,914 3,507,923 5,108,591 Total Available for Capital 2,510,664 4,684,539 6,037,723 6,058,591 8,136,769 Proposed Capital: Glade Parks Trail Connector (287,625) - - - Development / Engineering Bldg - (1,579,800) - Radio Lease Payment (98,000) - - - Computer Hardware/Software (350,000) (350,000) (350,000) (350,000) Street Overlay (300,000) (300,000) (300,000) (300,000) Transfer to Street CIP (300,000) (300,000) (300,000) (984,000) Transfer to Car Rental CIP - - - - Proposed Capital (1,335,625) (2,529,800) (950,000) (1,634,000) Remaining Funds Available 2,510,664 3,348,914 3,507,923 5,108,591 6,502,769 ENDING FUND BALANCE 4,510,664 5,348,914 5,507,923 7,108,591 8,502,769 10-13 Water and Wastewater Fund Executive Summary Base Year Budget 2013-14 Year 2 Projected 2014-15 Year 3 Projected 2015-16 Year 4 Projected 2016-17 Year 5 Projected 2017-18 RATES Water Base Rate $8.45 $8.45 $8.45 $8.45 $8.45 Water Consumption Rate (' Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increase $0.19 $0.30 $0.23 $0,21 $0.19 Wastewater Base Rate $7.25 $7.25 $7.25 $7.25 $7.25 Wastewater Consumption Rate(') $3.19 $3.68 $3.87 $4.08 $4.29 Proposed Wastewater Rate Increase $0.36 $0.49 $0.19 $0.21 $0.21 EXPENSES Departmental Expenditures $ (16,336,333) $ (17,401,636) $ (18,274,948) $ (19,109,161) $ (19,839,850) Salary Package $ (106,584) $ (109,782) $ (113,075) $ (116,467) $ (119,961) Transfers $ (1,000,000) $ (1,000,000) $ (1,000,000) $ (1,000,000) $ (1,000,000) G&A/Franchise Fee $ (1,994,390) $ (2,249,880) $ (2,362,008) $ (2,453,222) $ (2,546,615) Service Center $ (1,157,728) $ (1,190,464) $ (1,205,279) $ (1,220,226) $ (1,280,615) Debt Service $ (157,800) $ (545,377) $ (616,067) $ (626,425) $ (675,620) r,;+a i % (456.6541 S - $ - $ _. - $ - Proposed Supplemental $ $ $ $ $ Proposed Capital $ $ $ $ $ rFull-time TAFFING VARIABLE Positions 42.50 42.50 42.50 42.50 42.50 art -time Positions 3.00 3.00 3.00 3.00 3.30 1„„6-d„c Drnnr. 1 M/n+c R VVnc1Pwa+Pr Ra}p InnrP.aSP. \., 10-14 OF 0 Water and Wastewater Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-16 2015-16 2016-17 2017-18 BEGINNING BALANCE 4,881,488 4,492,948 4,644,607 4,868,309 5,075,031 REVENUES Water Service 12,016,997 12,669,780 13,321,757 13,826,839 14,255,928 Wastewater Service 7,483,295 8.305,203 8,618,471 8,963,740 9,309,009 Reclaimed Water Service 194,657 358,484 472,361 488,667 598,801 Sanitation Service 190,000 195,700 201,571 207,618 213,847 Sale of New Meter/Reconnect 245,000 252,350 259,921 267,718 275,750 Inspection Fees 65,000 66,950 68,959 71,027 73,158 Penalties 260,000 267,800 275,834 284,109 292,632 Miscellaneous 35,000 35,000 35,000 35,000 35,000 Interest Income 30,000 37,500 46,875 58,594 73,242 Initiation & Transfer Fees 26,000 26,780 27,583 28,411 29,263 Recycling Fees 275,000 283,250 291,748 300,500 309,515 Total Revenues 20,820,949 22,498,797 23,620,079 24,532,223 25,466,145 Transfer from WM/W Reserve - 150,000 175,000 200,000 200,000 Total Available 20,820,949 22,648 797 23,795,079 24,732,223 25,666 145 EXPENSES Utility Billing (426,802) (428,936) (431,081) (433,236) (435,402) Recycling (41,300) (41,507) (41,714) (41,923) (42,132) Geographic Information Sys. (518,567) (521,160) (523,766) (526,384) (529,016) City Engineer (321,025) (322,630) (324,243) (325.864) (327,494) Water Production (7,248,269) (7,563,036) (7,974.986) (8,366,656) (8,636,731) Water Distribution (834,224) (887,445) (925,482) (943,661) (991,383) Wastewater Treatment (3,999,168) (4,571,594) (4,857,193) (5,142,536) (5,412,463) Meter Reading (59,740) (60,039) (60,339) (60,641) (60,944) Transfers (1,000,000) (1,000,000) (1,000,000) (1,000,000) (1,000,000) G&A/Franchise Fee (1,994,390) (2,249,880) (2,362,008) (2,453,222) (2,546,615) Fleet Services (1,157,728) (1,190,464) (1,205,279) (1,220,226) (1,280,615) W&WW Debt (157,800) (545,377) (616,067) (626,425) (675,620 Non -Departmental - Operating (2,993,822) ($3,115,071) (3,249,219) (3,384,727) (3,524,246) Operating Expenses (20,752,835) (22,497,138) (23,571,377) (24,525,501) (25,462,660) Capital Expenses 456,654 Total Expenses 21,209,489 22,497 138 23,571,377 24,525,501 25,462,660 Recommended Reserves per Policy (4,264,281) (4,622,700) (4,843,434) (5,039,487) (5,232,054) Available for Supplemental 68,114 1,659 48,702 6,722 3,485 Proposed Supplemental Remaining Supplemental 68,114 1,659 48,702 6,722 3,485 Additional Available for Capital 160,553 20,248 (23,827) 28,822 42,977 Total Available for Capital 228,667 21,907 24,875 35,544 46,462 Proposed Capital (' Remaining Funds Available 228,667 21,907 24,875 35,544 46,462 ENDING FUND BALANCE 4,492,948 4,644,607 4,868,309 5,076,031 5,278,515 Rates Water Base Rate $8.45 $8.45 $8.45 $8.45 $8.45 Consumption/1,000 gallons Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increases - All Tiers $0 19 $0.30 $0 23 $0.21 $0.19 Wastewater Base Rate $7 25 $7.25 $7 25 $7 25 $7.25 90% of Metered Water Usage/1000 gallons `' $3.19 $3.68 $3.87 $4.08 $4.29 Proposed Wastewater Rate Increases $0.36 $0.49 $0 19 $0 21 $0 21 Staffing Variable Full-time Positions 42 50 42.50 42.50 4250 4250 Part-time positions 3.00 300 3 00 300 3.00 "' Proposed Capital will only be funded if excess reserves are available 12) FYI Includes Proposed Water & Wastewater Rate Increases 10-15 Water & Wastewater Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Interest Income Projected increase based on expected increase in interest rates. Sanitation Services Based on average growth of 3%. Water Service Based on projected rate increases sufficient to cover increased cost and TRA rate increases. Wastewater Service Based on projected rate increases sufficient to cover increased cost and TRA rate increases Reclaimed Water Service Based on projected expansion of the system with projected rates sufficient to cover cost increases and Fort Worth rate increases. Sale of New Meters Based on average growth of 3%. Reconnect Fees Based on average growth of 3%. Inspection Fees Based on average growth of 3%. Miscellaneous Projected to be relatively flat. Penalties Based on average growth of 3%. Initiation & Transfer Fees Based on average growth of 3%. Recycling Fees Based on average growth of 3%. 10-16 Water and Wastewater Debt Service Fund/Debt Reserve Funds �— Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 826,595 826,595 825,995 825,695 825,104 REVENUES Transfer from W&WW Operations 157,800 545,377 616,067 626,425 675,620 Transfer from Impact Fees 370,901 368,733 364,876 368,227 373,582 Total Revenues 528,701 914,111 980,943 994,652 1,049,202 EXPENSES Principal (405,000) (555,000) (580,000) (600,000) (645,000) Interest (123,401) (359,411) (400,943) (394,943) (404,502) Bank Charges (300) (300 300 300 300 Total Expenses 528,701 914,711 981,243 995,243 1,049,802 Recommended Reserves per Policy (290,990) (278,494) (368,774) (371,528) (357,128) ENDING FUND BALANCE 826,595 825,995 825,695 825,104 824,504 Debt Issuance Variable: Beginning debt outstanding 4,690,000 8,285,000 9,122,000 8,542,000 8,644,000 Principal retired (405,000) (555,000) (580,000) (600,000) (645,000) Principal Issued (Proposed) 4,000,000 1,392,000 - 702,000 - Ending debt outstanding 8,285,000 9,122,000 8,542,000 8,644,000 7,999,000 Recommended reserve level equal to the average annual W&WW debt outstanding 10-17 L Drainage Utility Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 193,151 176,211 185,755 200,417 220,822 REVENUES Drainage Fees 700,000 721,000 742,630 764,909 787,856 Penalties 9,000 9,000 9,000 9,000 9,000 Interest Income 500 625 781 977 1,221 Total Revenues 709,500 730,625 752,411 774,885 798,077 EXPENSES Operating Expenses (701,440) (721,081) (737,749) (754,480) (771,706) Capital Expenses (25,000) - - - - Total Expenses (726,440) (721,081) (737,749) (754,480) (771,706 Recommended Reserves per Policy (144,132) (148,167) (151,592) (155,030) (158,570) Available for Supplemental 8,060 9,544 14,662 20,405 26,371 Proposed Supplemental - - - - Remaining Supplemental 8,060 9,544 14,662 20,405 26,371 Additional Available for Capital 24,019 28,044 34,163 45,387 62,252 Total Available for Capital 32,079 37,588 48,825 65,792 88,623 Proposed Capital - - - Remaining Funds Available 32,079 37,588 48,825 65,792 88,623 ENDING FUND BALANCE 176,211 185,765 200,417 220,822 247,193 Rates Drainage Rate $2.50 $2.50 $2.50 $2.50 $2.50 Staffing Variable: Full-time positions 7.00 7.00 7.00 7.00 7.00 Part-time positions 0.0 0.0 0.0 0.0 0.0 10-18 on MW Fleet Services Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 77,893 62,993 62,993 62,993 62,993 REVENUES Transfer from W&WW Fund 1,173,610 1,190,464 1,205,279 1,220,226 1,280,615 Total Revenues 1,173,610 1,190,464 1,205,279 1,220,226 1,280,615 EXPENSES Service Center (1,173,610) (1,190,464) (1,205,279) (1,220,226) (1,280,615) Capital Expenses (14,900) Total Expenses (1,188,510) (1,190,464) (1,205,279) (1,220,226) (1,280,615) Available for Supplemental Proposed Supplemental Remaining Supplemental - - - - - Additional Available for Capital 62,993 62,993 62,993 62,993 62,993 Total Available for Capital 62,993 62,993 62,993 62,993 62,993 Proposed Capital - - _ - _ Remaining Funds Available 62,993 62,993 62,993 62,993 62,993 ENDING FUND BALANCE 62,993 62,993 62,993 62,993 62,993 Staffing Variable: Full-time positions 5.0 5.0 5.0 5.0 5.0 Part-time positions 0.0 0.0 0.0 0.0 0.0 10-19 OR Texas Star Golf Course Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 25,748 25,748 157,252 227,466 290,626 REVENUES Green Fees 898,875 1,412,165 1,431,211 1,465,193 1,510,080 Driving Range Fees 53,933 84,730 85,873 87,912 90,605 Cart Rental Fees 215,730 338,920 343,491 351,646 362,419 Club Rental Fees 26,966 42,365 42,936 43,956 45,302 Merchandise Sales 201,641 308,558 312,720 320,145 329,952 Tobacco 3,231 3,389 3,435 3,516 3,624 Food Sales 973,368 1,216,580 1,232,988 1,262,264 1,300,934 Non -Alcoholic Beverage Sales 110,771 152,514 154,571 158,241 163,089 Alcohol Sales 301,174 421,531 427,216 437,360 450,759 Catering Fees 39,101 63,547 64,404 65,934 67,954 Monthly Fees 80,898 100,601 104,122 107,766 111,538 Membership Fees 2,247 2,925 2,940 2,954 2,969 Rental Income 155,019 155,296 158,402 161,570 164,801 Interest Income 191 - - _ _ GF Transfer 12,867 16,805 17,031 17,436 17,970 H/M Transfer 235,000 200,000 200,000 200,000 200,000 Reserve Transfer 513,000 Other 2,000 1,000 1,000 1,000 1,000 Total Revenues 3,826,012 4,520,926 4,582,340 4,686,893 4,822,997 EXPENDITURES Golf Course Maintenance (842,312) (935,802) (966,216) (1,000,033) (1,037,534) Golf Course Pro Shop (222,221) (245,329) (253,302) (262,168) (271,999) Golf Course Food & Beverage (633,235) (753,725) (778,221) (805,459) (835,664) Conference Centre (284,418) (268,404) (277,127) (286,827) (297,583) Cart/Driving Range Operations (110,722) (188,702) (194,835) (201,654) (209,216) Non -Departmental - Operating (395,032) (390,108) (426,107) (435,317) (438,487 Debt Service (441,085) (442,355) (433,951) (422,806) (427,904) Equipment Replacement (226,089) (254,530) (259,621) (264,813) (270,109) COGS -Merchandise (141,149) (215,991) (218,904) (224,101) (230,967) COGS -Food (345,546) (431,886) (437,711) (448,104) (461,832) COGS -Beverage (36,554) (50,330) (51,008) (52,219) (53,819) COGS -Alcohol (118,662) (166,083) (168,323) (172,320) (177,599) COGS -Catering (27,371) (44,483) (45,083) (46,154) (47,568) COGS -Tobacco 1,616) 1,695 (1,717) (1,758 1,812 Total Expenses (3,826,012) 4,389,423 4,512,126 4,6239733 (4,762,092 Recommended Reserves per Policy' - - - _ Available for Supplemental 131,504 70,214 63,160 60,905 Proposed Sup lemental - _ - _ Remaining Supplemental - 131,504 70,214 63,160 60,905 Additional Available for Capital 25,748 25,748 157,252 227,466 290,626 Total Available for Capital 25,748 288,755 297,680 353,786 412,436 Proposed Capital _ _ Remaining Funds Available 25,748 288,755 297,680 353,786 412,436 ENDING FUND BALANCE 25,748 157,252 227,466 2909626 351,531 Estimated # of Rounds 22,402 37,098 37,283 37,609 38,103 Staffing Variable: Full-time positions 1375 13.75 13.75 13.75 13.75 Part-time positions (Workforce) 57.0 57.0 57.0 57.0 570 10-20 Texas Star Sports Complex Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 179,991 207,958 237,584 256,155 436,865 REVENUES Tournament Fees 260,000 260,000 260,000 260,000 260,000 Concessions 249,000 249,000 249,000 249,000 249,000 Alcohol Sales 210,000 210,000 210,000 210,000 210,000 Memberships/Leagues 500,000 500,000 500,000 500,000 500,000 Admissions 39,600 39,600 39,600 39,600 39,600 Advertising/Sponsorships 28,000 28,000 28,000 28,000 28,000 Sales of Goods 135,000 135,000 135,000 135,000 135,000 Miscellaneous/Events 1,000 1,000 1,000 1,000 1,000 Interest Income 200 200 200 200 200 Rental Income 43,000 43,000 43,000 43,000 43,000 Batting Cages 10,000 10,000 10,000 10,000 10,000 Transfer from Other Fund 32,780 31,880 32,640 - Total Revenues 1,508,580 1,507,680 1,508,440 1,475,800 1,475,800 EXPENSES Operations (1,280,958) (1,283,769) (1,290,994) (1,292,025) (1,299,396) Equipment Replacement (2,975) (3,005) (3,035) (3,065) (3,096) Transfer to Debt Service (196,680) (191,280) (195,840) - - aerating Expenses (1,480,613) (1,478,054) (1,489,869) (1,295,090) (1,302,492) a ital Expenses Total Expenses (1,480,613) (1,478,054) 1,489,869 1,295,090 (1,302,492 Minimum Reserves per Policy - - - - " Available for Supplemental 27,967 29,626 18,571 180,710 173,308 Proposed Supplemental - - - ' Remaining Supplemental 27,967 29,626 18,571 180,710 173,308 Additional Available for Capital 179,991 207,958 237,584 256,155 436,865 Total Available for Capital 207,958 237,584 256,155 436,865 610,173 Proposed Capital - - - - Remaining Funds Available 207,958 237,584 256,155 436,865 610,173 ENDING FUND BALANCE 207,958 237,584 256,155 436,865 610,173 Staffing Variable: Full-time positions 1.50 1.50 1.50 1.50 1.50 Part-time positions 26.0 26.0 26.0 26.0 26.0 10-21 L Equipment Replacement Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 2,613,055 2,196,331 2,468,145 2,768,150 2,325,894 REVENUES General Fund Depreciation 632,833 639,161 645,553 652,008 658,529 TSSC Depreciation 2,975 3,005 3,035 3,065 3,096 WaterMastewater Depreciation 66,712 67,379 68,053 68,733 69,421 Drainage Depreciation 2,234 2,256 2,279 2,302 2,325 Fleet Services Depreciation 4,437 4,481 4,526 4,571 4,617 EDC Parks Depreciation 7,626 7,702 7,779 7,857 7,936 Texas Star Depreciation 226,089 254,530 259,621 264,813 270,109 Car Rental Transfer 74,670 671,817. 191,437 371,376 133,500 Sale of Assets 25,000 25,000 25,000 25,000 25,000 Interest Income 3,000 3,750 3,750 5,000 7,500 Total Revenues 1,045,576 1,679,082 1,211,033 1,404,726 1,182,032 EXPENSES Equipment Replacements (1,462,300) 1,407,268) (911,028) (1,846,982 925,297 Total Expenses (1,462,300) (1,407,268) (911,028) (1,846,982 925,297 Available for Capital 2,196,331 2,468,145 2,768,150 2,325,894 2,582,629 Proposed Capital - - - - ENDING FUND BALANCE 2,196,331 2,468,145 2,768,150 2,325,894 2,582,629 Depreciation Rate 55% 55% 55% 55% 55% 10-22 Health Insurance Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 2,706,633 2,616,410 2,628,410 2,643,410 2,660,910 REVENUES Premiums collected from Employees 1,677,416 1,564,889 1,633,717 1,705,861 1,781,486 City Contribution 4,318,600 4,694,667 4,901,152 5,117,584 5,344,459 Interest Income 10,000 12,000 15,000 17,500 20,000 Total Revenues 6,006,016 6,271,556 6,549,869 6,840,946 7,145,945 EXPENSES Operating Expenses (104,430) (107,513) (110,011) (112,575) (115,219) OPEB Trust Contribution (400,000) (400,000) (400,000) (400,000) (400,000) Insurance Claims (3,521,311) (3,697,377) (3,882,245) (4,076,358) (4,280,176) RX Claims (888,085) (932,489) (979,114) (1,028,069) (1,079,473) Re -insurance Fees (428,920) (441,788) (455,041) (468,692) (482,753) Insurance Services (270,663) (278,783) (287,146) (295,761) (304,634) Employee Wellness Program (18,240) (18,787) (19,351) (19,931) (20,529) Claims Contingency (364,590) (382,820) (401,960) (422,058) (443,161) Operating Expenses (5,996,239) (6,259,556) (6,534,869) (6,823,446) (7,125,945) Capital Carryover (100,000)- - - - Total Expenses 6,096,239 6,259,556) (6,534,869) (6,823,446 7,125,945 Designated Reserves (400,000) Recommended Reserves per Policy (2,204,698) (2,314,933) (2,430,680) (2,552,214) (2,679,824) Available for Supplemental 9,777 12,000 15,000 17,500 20,000 Proposed Supplemental - - - - - Remaining Supplemental 9,777 12,000 15,000 17,500 20,000 Additional Available for Capital 1,935 301,477 197,730 91,196 (18,914) Total Available for Capital 11,712 313,477 212,730 108,696 1,086 Proposed Capital - - - - - Remaining Funds Available 11,712 313,477 212,730 108,696 1,086 ENDING FUND BALANCE 2,616,410 2,628,410 2,643,410 2,660,910 2,680,910 Estimated City Contribution Per Employee Per Month 950 1,030 1,069 1,105 1,142 Staffing Variable: Full-time positions Part-time positions 1.00 0.0 1.00 0.0 1.00 0.0 1.00 0.0 1.00 0.0 10-23 Police Q N 1 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) City Manager Recommended and Funded Prog. Original Year Dept Fund Division Program Description Type Cost Req. CCPD Patrol Division Regional Swat Team Training Supplemental $ 16,500 2014 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Year Dept Fund Division Program Description Type Cost Req. Non -Departmental Car Rental Non -Departmental Special Legal Fund Capital $ 200,000 2014 Non -Departmental Car Rental Non -Departmental Relocation Services Capital $ 200,000 2014 Non -Departmental Car Rental Non -Departmental County Overlay Capital $ 300,000 2014 Non -Departmental Car Rental Non -Departmental Transfer to Street CIP Capital $ 189,786 2014 Non -Departmental Car Rental Car Rental CIP Transfer to Car Rental CIP Capital $ 117,000 2014 Finance General Administration Copier Capital $ 11,000 2014 Fire General EMS/Suppression SCBA Replacement Capital $ 125,000 2014 Fire General EMS/Suppression Lifepak 15 Heart Monitor Defibrillators (Phase 2 of 3) Capital $ 124,994 2014 Fire General EMS/Suppression Reserve Truck Equipment Package Capital $ 35,467 2014 O N Fire General EMS/Suppression Treadmills (final phase) Capital $ 15,000 2014 Ui Fire General EMS/Suppression Hand Tool Replacements Capital $ 22,255 2014 Fire General EMS/Suppression Weight Training Equipment Capital $ 12,000 2014 Info Svcs General Info Svcs Hardware/Software Replacement - GF Capital $ 104,380 2014 Info Svcs General Info Svcs Court Technology Capital $ 81,220 2014 Info Svcs General Info Svcs Document Imaging System Capital $ 104,877 2014 Info Svcs General Info Svcs IPad-Fire Marshall Capital $ 2,275 2014 Info Svcs General Info Svcs (Pads -Facilities (4) Capital $ 5,500 2014 PACS General Sr Citizen Ctr Security Camera System for Senior Center Capital $ 8,144 2014 PACS General Sr Citizen Ctr Cardio Equipment for Senior Center Capital $ 29,938 2014 Fleet & Facility General Facility HVAC-Package Unit Replacements (year 2 of 3) Capital $ 68,000 2014 Fleet & Facility General Facility Gym Light Replacement Capital $ 12,500 2014 Fleet & Facility General Facility Carpet Replacement-PACS Building Capital $ 16,500 2014 Fleet & Facility General Facility Animal Shelter -Repaint Kennels and Associated Rooms Capital $ 8,000 2014 Fleet & Facility General Facility EFLC-Front Exterior Canopy Liner Capital $ 28,000 2014 Police General Patrol Division Local S.T.E P. Capital $ 50,000 2014 Public Works General Street Maintenance Street Zipper Capital $ 130,000 2014 Info Svcs General Info Svcs Police Hardware -Virtual Storage Capital $ 32,602 2014 O N d7 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Year Dept Fund Division Program Description Type Cost Req. Info Svcs General Info Svcs Data Encryption Software AS/400 Capital $ 7,700 2014 Police General Administration Part -Time Court Officer Capital $ 16,000 2014 Fleet & Facility General Facility Part -Time Building Custodian Capital $ 20,000 2014 Non -Departmental General Non -Departmental Retirements Capital $ 225,000 2014 Fire General EMS/Suppression Overtime Capital $ 25,000 2014 Non -Departmental General Non -Departmental City's Match for Tarrant County Home Program/CPR Capital $ 75,000 2014 Non -Departmental General Non -Departmental Street Overlay Capital $ 300,000 2014 Non -Departmental General Non -Departmental Radio Lease Payment (Year 4 of 5) Capital $ 98,000 2014 Non -Departmental General General CIP ADA Facility Improvements Capital $ 50,000 2014 PACS Hotel/Motel Hotel/Motel Security Camera System for Museum Capital $ 6,398 2014 PACS Hotel/Motel Hotel/Motel Tourism Brochure Distribution Program Capital $ 9,000 2014 Hotel/Motel Hotel/Motel Conference Center Improvements Capital $ 40,000 2014 Planning EDC Planning Planning Consultants Capital $ 200,000 2014 Planning EDC Planning Aerial Mural Capital $ 3,150 2014 Info Svcs EDC Info Svcs Hardware/Software Replacement - EDC Capital $ 5,868 2014 PACS EDC Parks Heritage Park Painting Capital $ 7,500 2014 PACS EDC Parks Lights -Villages of Bear Creek Parking Lot (Dog Park) Capital $ 7,000 2014 Non -Departmental EDC Parks Parks Upgrades Capital $ 200,000 2014 Library EDC Library Library Furnishings Capital $ 14,011 2014 Library EDC Library Security Camera System Upgrade Capital $ 5,970 2014 Fleet & Facility EDC Facility Library AV System Replacement Capital $ 11,500 2014 Fleet & Facility EDC Facility Library Entrance Wall Paper Capital $ 8,800 2014 PACS EDC Recreation Portable Pickle Ball Court Capital $ 10,000 2014 Fleet & Facility EDC Facility Decorative Light Fixture Replacement -McCormick Park Capital $ 68,500 2014 Police CCPD Administration Security Upgrade for Police Facility Capital $ 76,000 2014 O N v CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Year Dept Fund Division Program Description Type Cost Req. Police CCPD Administration Part -Time Detention PSO Capital $ 71,500 2014 Police CCPD Administration Police Equipment Capital $ 28,145 2014 Police CCPD Administration Jail Appliances Capital $ 25,148 2014 Police CCPD Service Part -Time Dispatcher Capital $ 46,080 2014 Police CCPD Detention Jail Tower Control Room Furniture Capital $ 14,733 2014 Insurance Insurance Insurance Employee Health Clinic Interior Finish Out Capital $ 50,000 2014 Fleet & Facility Risk Facility Greenhouse -Replacement of Exterior Covering Capital $ 24,500 2014 Fleet & Facility Risk Facility Roof Repairs - PACS & Service Center Capital $ 18,500 2014 Police Risk Administration Weather Station with Lightning Package Capital $ 59,910 2014 Fleet & Facility Risk Facility Roof Consultant Capital $ 23,000 2014 PACS Rec. Special Fund Recreation Cardio and Weight Equipment Capital $ 52,555 2014 PACS Rec. Special Fund Recreation Playbook Printing and Mailing Capital $ 35,000 2014 PACS Rec. Special Fund Recreation Fitness on Demand Capital $ 11,783 2014 PACS Rec. Special Fund Recreation Arbor Daze Capital $ 60,000 2014 PACS Rec. Special Fund Recreation Concert Series Capital $ 20,000 2014 Info Svcs W&WW Info Svcs Hardware/Software Replacement - W/WW Capital $ 106,580 2014 Info Svcs W&WW Info Svcs Surveillance Equipment -Public Works Capital $ 25,000 2014 Public Works W&WW Water Production SCADA System Replacement Capital $ 100,000 2014 Public Works W&WW WW Treatment Digital Gator Cam Capital $ 12,000 2014 Fleet & Facility Service Center Fleet Metal LatheNertical Mill Replacement Capital $ 5,800 2014 Fleet & Facility Service Center Fleet Unleaded Fuel Dispenser Capital $ 9,100 2014 O N 00 C � CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Year Dept Fund Division Program Description Type Cost Req. Non -Departmental Drainage Utility Fund Non -Departmental Transfer to Drainage CIP Capital $ 25,000 2014 Fire General Fund Suppression Stryker Power Rpo XT Capital $ 12,600 2015 Fire General Fund Suppression Lifepack 15x3 (Phase III) Capital $ 130,000 2015 Police Department Car Rental Fund Administration Police Radios Lease Purchase Payment Capital $ 98,000 2015 Public Works Car Rental Fund Streets Street Overlay Capital $ 300,000 2015 Information Services Car Rental Fund Information Services Computer Hardware/Software Capital $ 350,000 2015 Non -Departmental Car Rental Non -Departmental County Overlay (Transfer to Street CIP) Capital $ 300,000 2015 Non -Departmental Car Rental Fund Non -Departmental Transfer to CIP - Glade Park Trail Connection Capital $ 287,625 2015 Police CCPD Administration Part -Time Public Safety Officer Capital $ 71,500 2015 Library EDC Library E-Books Capital p $ 10,000 2015 Information Services EDC Information Services Hardware/Software Replacement Capital $ 15,000 2015 PACS EDC Parks Misc. Park Improvements Capital $ 75,000 2015 Fire General Fund Suppression Stryker Power Pro XT x 2 Capital $ 28,000 2016 Public Works Car Rental Fund Streets Street Overlay Capital $ 300,000 2016 Information Services Car Rental Fund Information Services Computer Hardware/Software Capital $ 350,000 2016 Non -Departmental Car Rental Fund Non -Departmental County Overlay (Transfer to Street CIP) Capital $ 300,000 2016 Non -Departmental Car Rental Fund Non -Departmental Development & Engineering Building Remodel Capital $ 1,579,800 2016 Police CCPD Administration Part -Time Public Safety Officer Capital $ 71,500 2016 Library EDC Library E-Books Capital p $ 10,000 2016 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Year Dept Fund Division Program Description Type Cost Req. Information Services EDC Information Services Hardware/Software Replacement Capital $ 15,000 2016 PACS EDC Parks Misc Park Improvements Capital $ 75,000 2016 Public Works Car Rental Fund Streets Street Overlay Capital $ 300,000 2017 Information Services Car Rental Fund Information Services Computer Hardware/Software Capital $ 350,000 2017 Non -Departmental Car Rental Non -Departmental County Overlay (Transfer to Street CIP) Capital $ 300,000 2017 Police CCPD Administration Part -Time Public Safety Officer Capital $ 71,500 2017 Library EDC Library E-Books Capital $ 10,000 2017 Information Services EDC Information Services Hardware/Software Replacement Capital $ 15,000 2017 PACS EDC Parks Misc. Park Improvements Capital $ 75,000 2017 Public Works Car Rental Fund Streets Street Overlay Capital $ 300,000 2018 Information Services Car Rental Fund Information Services Computer Hardware/Software Capital $ 350,000 2018 Non -Departmental Car Rental Fund Non -Departmental County Overlay (Transfer to Street CIP) Capital $ 300,000 2018 Non -Departmental Car Rental Fund Non -Departmental Transfer to Street CIP - E. Alexander Lane Capital $ 504,000 2018 Non -Departmental Car Rental Fund Non -Departmental Transfer to Street CIP - Traffic Signal Harwood/Bear Creek Capital $ 180,000 2018 Police CCPD Administration Part -Time Public Safety Officer Capital $ 71,500 2018 Library EDC Library E-Books Capital $ 10,000 2018 Information Services EDC Information Services Hardware/Software Replacement Capital $ 15,000 2018 PACS EDC Parks Misc. Park Improvements Capital $ 75,000 2018 PACS EDC Parks Trailwood Park Improvements Capital $ 220,500 2018 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Prog. Original Year Dept Fund Division Program Description Type Cost Req. Fleet & Facilities General/SC Fleet/Facility Full Time Clerical Worker Technician Supplemental $ 52,000 2014 Fleet & Facility General Fleet/Facility Full -Time Office/Clerical Worker ('/2 of cost) Supplemental $ 25,365 2014 Fleet & Facility W&WW Fleet/Facility Full -Time Office/Clerical Worker ('/2 of cost) Supplemental $ 25,365 2014 Police General Fund Detention Property Clerk Supplemental $ 52,736 2015 Police General Fund Patrol Emergency Management Tech Supplemental $ 70,000 2015 w C) Police General Fund Service Computer Support Specialist Supplemental $ 69,711 2015 Police General Fund Service Dispatcher Supplemental $ 50,000 2015 Fire General Fund Suppression/EMS (4) FF/Para for Ladder Company - (Phase 1 of 3) Supplemental $ 261,120 2015 Parks Hotel/Motel Parks Traveling Exhibit Program Supplemental $ 10,000 2015 Police General Fund Service Dispatch Supervisor Supplemental $ 64,000 2016 Fire General Fund Suppression/EMS (4) FF/Para for Ladder Company - (Phase 2 of 3) Supplemental $ 279,933 2016 Parks Hotel/Motel Parks Museum Curator Supplemental $ 70,000 2016 Police General Fund Patrol Crime Analyst Supplemental $ 55,167 2017 Fire General Fund Suppression Training/EMS Officer Supplemental $ 100,800 2017 Fire General Fund Suppression/EMS (4) FF/Para for Ladder Company - (Phase 3 of 3) Supplemental $ 327,423 2017 C C C CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Year Dept Fund Division Program Description Type Cost Req. Fire General Fire Marshall Storage Building Capital $ 4,799 2014 Fleet & Facility General Facility Waste Oil Shop Heaters Capital $ 22,500 2014 Library General Library Smart Board System Capital $ 6,200 2014 Police General Service Motorola Radio System (Year 1 of 10) Capital $ 167,923 2014 o Fleet & Facility W&WW Fleet Fuel Contingency Capital $ 150,000 2014 W Fleet & Facility Service Center Fleet Shop Equipment Capital $ 3,500 2014 Non -Departmental TSGC Reserve TSGC Miscellaneous Golf Improvements Capital $ 20,000 2014 Fire General Fund Fire Marshall Compact IR Camera Capital $ 1,700 2015 Fire General Fund Fire Marshall I -Pads or Comparable with Otter Box Capital $ 4,575 2015 Fire General Fund Suppression Station Furniture (Station #1) Capital $ 5,000 2015 Fleet & Facilities General Fund Facilities Carpet Replacement- PD/Courts Capital $ 82,500 2015 Fleet & Facilities General Fund Facilities HVAC Replacement Program Capital $ 35,000 2015 Fleet & Facilities General Fund Facilities Gate Controllers - PD & Courts Capital $ 12,000 2015 Fleet & Facilities General Fund Facilities Generator Replacement - FD Admin Bldg Capital $ 65,000 2015 PACS General Fund Swimming Pools Benches & Shade - Wilshire & South Euless Capital $ 10,000 2015 PACS General Fund Recreation Fitness Equipment - Treadmill & Bike Replacement Capital $ 42,000 2015 Dept PACS PACS PACS PACS PACS o Fleet & Facilities ca POPolice Police Police Police Police PACS CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Fund Division Program Description General Fund Senior Center Fitness Equipment - 2 Recumbent Bikes General Fund Recreation Floor Refinish & Painting General Fund Recreation Remodel Upstairs Dance Room General Fund Swimming Pools UV System General Fund Swimming Pools Slide replacement S. Euless/Wilshire pools General Fund Facilities Paint Building Exterior - PACS & Service Center General Fund Police Adm Copier General Fund Police Adm Imaging Software General Fund Police Adm Unmarked Vehicle CCPD Police Adm Duty Weapons CCPD Police Adm Intoxilyzer Recreation Classes Recreation PACS EDC Parks PACS EDC Parks PACS EDC Parks PACS EDC Parks Fleet & Facilities Service Center Fleet Fitness Center Equipment Central Irrigation Computer Reel Mower Replacement Trail Identification Replacement Repaint Bob Eden Park Pavilions Air Compressor I Prog. Year Type Cost Req. Capital $ 12,000 2015 Capital $ 20,000 2015 Capital $ 15,000 2015 Capital $ 45,000 2015 Capital $ 40,000 2015 Capital $ 24,000 2015 Capital $ 17,000 2015 Capital $ 10,000 2015 Capital $ 22,000 2015 Capital $ 12,000 2015 Capital $ 11,000 2015 Capital $ 62,000 2015 Capital $ 40,000 2015 Capital $ 55,000 2015 Capital $ 10,000 2015 Capital $ 10,000 2015 Capital $ 10,500 2015 0 w w CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Year Dept Fund Division Program Description Type Cost Req. Fleet & Facilities Service Center Fleet A-Symetric Lifts Capital $ 12,000 2015 PACS PATS Batting Cages Hitting Tunnels Capital $ 20,000 2015 PACS PATS Batting Cages Hitting Stations Capital $ 6,500 2015 PACS PATS Batting Cages "L" Screens and Plate Mats Capital $ 2,600 2015 PACS PATS Batting Cages POS System for Trailer Capital $ 3,000 2015 PACS PATS SBW Picnic Tables Capital $ 22,500 2015 Police General Fund Police Adm Copier Capital $ 8,500 2016 Police General Fund Police Adm Patrol Vehicle Capital $ 53,500 2016 Fire General Fund Fire Marshall Furniture Replacement Capital $ 8,000 2016 Fire General Fund Suppression Set of Rescue Tools Capital $ 30,000 2016 Fire General Fund Suppression Gas Monitors Capital $ 16,000 2016 Fire General Fund Suppression Station Furniture (Station #2) Capital $ 5,000 2016 Information Services General Fund Information Services H.T.E. Hardware/Software Upgrade Capital $ 145,000 2016 Fleet & Facilities General Fund Facilities HVAC/Chiller Replacement - Library Capital $ 40,000 2016 Fleet & Facilities General Fund Facilities Building Renovations - Tx Star Maintenance Bldg Capital $ 110,000 2016 Fleet & Facilities General Fund Facilities Replace Roof - Old FS #2 Capital $ 85,500 2016 Fleet & Facilities General Fund Facilities Generator - Fire Station #2 Capital $ 49,000 2016 Fleet & Facilities General Fund Facilities Carpet Replacement - Building D Capital $ 52,000 2016 PACS General Fund Senior Center Audio Visual Equipment Capital $ 7,500 2016 0 W .A CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Year Dept Fund Division Program Description Type Cost Req. PACS General Fund Recreation Grey Tile Replacement - Rec Center Front Capital $ 45,000 2016 PACS General Fund Swimming Pools Inner Tube Replacement - Aquatic Center Capital $ 4,000 2016 PACS General Fund Senior Center Kitchen Equipment Replacement Capital $ 10,000 2016 PACS General Fund Recreation Table & Chair Replacement Capital $ 25,000 2016 PACS General Fund Parks Tree Trimming Capital $ 25,000 2016 PACS EDC Parks PATS Irrigation Pump Replacement Capital $ 20,000 2016 PACS EDC Parks Pavilion upgrades at the Villages of Bear Creek Capital $ 30,000 2016 PACS EDC Parks Replace Playground at Heritage Park Capital $ 40,000 2016 PACS EDC Parks Copier at Parks Office Capital $ 5,500 2016 PACS EDC Parks Tiller for tractor Capital $ 8,000 2016 Police CCPD Police Adm L3 Video System Capital $ 33,000 2016 Police CCPD Police Adm Tactical Vests Capital $ 20,000 2016 Fleet & Facilities Service Center Fleet HD Truck Diagnostic Tool Capital $ 11,500 2016 Fleet & Facilities Service Center Fleet Machine Shop Cabinets Capital $ 7,500 2016 PACS Recreation Classes Recreation Fitness Center Equipment Capital $ 75,000 2016 PACS Recreation Classes Recreation Summer Camp Equipment Capital $ 5,000 2016 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Year Dept Fund Division Program Description Type Cost Req. PACS PATS Batting Cages Cabinet Replacement Capital $ 20,000 2016 PACS PATS Batting Cages Concession Equipment Capital $ 7,500 2016 PACS PATS Batting Cages Batting Cage Shade Capital $ 5,000 2016 PACS PATS Batting Cages Batting Cage Netting Capital $ 30,000 2016 o Police General Fund Police Adm Copier Capital $ 8,500 2017 Police General Fund Police Adm Police/Fire Training Facility Capital $ 2,000,000 2017 Fire General Fund Suppression Gas Monitors Capital $ 8,000 2017 Fire General Fund Suppression Station Furniture (Station #3) Capital $ 5,000 2017 Fleet & Facilities General Fund Facilities HVAC/Chiller Replacement - PD Courts Capital $ 40,000 2017 Fleet & Facilities General Fund Facilities Replace Roof - Building C Capital $ 85,000 2017 Fleet & Facilities General Fund Facilities Generator Replacement - Fire Station # 3 Capital $ 58,000 2017 Fleet & Facilities General Fund Facilities Carpet Replacement - City Hall Capital $ 28,500 2017 PACS General Fund Senior Center Table & Chair Replacement Capital $ 25,000 2017 PACS General Fund Swimming Pools Umbrella Replacement Capital $ 10,000 2017 PACS EDC Parks Athletic Field Striper Capital $ 3,500 2017 PACS EDC Parks Spectator Covers for Soccer Fields Capital $ 55,000 2017 PACS EDC Parks Wood Fence Repairs at PATS Capital $ 12,000 2017 PACS EDC Parks Box Blade for tractor Capital $ 10,000 2017 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Prog. Year Dept Fund Division Program Description Type Cost Req. PACS RECREATION CLASS Recreation Fitness Center Equipment Capital $ 50,000 2017 PACS PATS Batting Cages Scoreboards Conversion Capital $ 50,000 2017 PACS PATS SBW Scoreboard Capital $ 48,000 2017 o Fleet & Facilities Service Center Fleet Tire Balancer Capital $ 3,000 2017 rn Fleet & Facilities Service Center Fleet Tire Machine Capital $ 6,500 2017 Fire General Fund Suppression Weight Equipment Capital $ 10,000 2018 PACS General Fund Senior Center Fitness Equipment - 3 Treadmills Capital $ 28,500 2018 PACS General Fund Swimming Pools Furniture Replacement Capital $ 15,000 2018 Police General Fund Police Adm Copier Capital $ 8,500 2018 Police General Fund Police Adm E-Citation Hardware Capital $ 100,000 2018 Police CCPD Police Adm Duty Weapons Capital $ 75,000 2018 Police CCPD Police Adm L3 Video System Capital $ 100,000 2018 Police CCPD Police Adm Live Scan Capital $ 125,000 2018 PACS Hotel/Motel Parks Fuller House - Wallpaper Capital $ 10,000 2018 PACS EDC Parks Chain Link Fence Repairs at PATS Capital $ 20,000 2018 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Dept Fund Division Program Description Fleet & Facilities EDC Fleet/Facilities Roof Replacement - Old Fire Station # 2 PACS Recreation Classes Recreation Fitness Center Equipment Fleet & Facilities Service Center Fleet Repaint Shop Interior o Fleet & Facilities Service Center Fleet Replace Shop Doors w Fleet & Facilities TSCG Facilities Kitchen Renovations - Texas Star Grille Fleet & Facilities TSGC Facilities Ceiling Tile Replacement - Texas Star Fleet & Facilities TSGC Facilities Repaint Exterior - Texas Star Conf Center Prog. Year Type Cost Req. Capital $ 75,000 2018 Capital $ 75,000 2018 Capital $ 12,000 2018 Capital $ 18,500 2018 Capital $ 300,000 2018 Capital $ 15,000 2018 Capital $ 35,000 2018