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Home My WebLink AboutPreliminary Operating Budget FY14-15CITY OF U SS PRELIMINARY ANNUAL OPERATING BUDGET SUPPLEMENT FISCAL YEAR 2014-2015 Building on a Strong Foundation 201 North Ector Drive Euless, Texas 76039 www.eulesstx.gov The following pages have been updated to reflect changes made to the Preliminary Operating Budget as originally presented to the City Council on July 31, 2014. a� M City of Euless Operating Funds Consolidated Statement of Budgeted Revenues & Expenditures FY2013-2014 Annual Revised Budget, FY2013-2014 Estimated, and FY2014-2015 Proposed Annual Budget FY15 Prouosed to FY14 Budeet FY 2013-14 Revised Budget FY 2013-14 Estimated FY 2014-15 Proposed Increase/(Decrease) S Diff. % Diff. OPERATING FUNDS: Operating Revenues Property Tax 13,234,765 13,365,813 14,201,669 966,904 7.31% General Sales Tax 16,296,967 17,026,161 17,679,843 1,382,876 8.49% Selective Sales Tax 13,800,816 14,187,582 14,252,560 451,744 3.27% Gross Receipts Tax 4,226,298 4,475,159 4,296,974 70,676 1.67% Penalties 344,000 344,132 339,200 (4,800) (1.40%) Licenses & Permits 848,585 937,295 810,200 (38,385) (4.52%) Intergovernmental Revenue 468,783 476,590 458,650 (10,133) (2.16%) Charges For Service 27,680,930 26,973,156 29,287,680 1,606,750 5.80% Fines & Court Costs 3,492,957 3,857,327 3,611,893 118,936 3.41% Interest/Rent/Misc 1,387,439 1,435,674 1,101,483 (285,956) (20.61%) Insurance/Risk Contributions 6,358,538 6,358,538 6,920,066 561,528 8.83% 88,140,078 89,437,427 92,960,218 4,820,140 5.47% Transfers For Capita]/Reserves - - - - 0.00% Operating/Debt 9,586,034 9,925,976 10,104,747 518,713 5.41% 9,586,034 9,925,976 10,104,747 518,713 5.41% Operating Revenues 97,726,112 99,363,403 103,064,965 5,338,853 5.46% Other Sources Bond Proceeds - - - - 0.00% Total Operating Revenues & Other Sources 97,726,112 99,363,403 103,064,965 5,338,853 5.46% Operating Expenses Salaries 27,509,798 27,563,333 29,022,318 1,512,520 5.50% Benefits 11,208,204 10,919,829 12,067,759 859,555 7.67% Prof/Tech/Contract Services 3,534,404 3,583,571 3,811,674 277,270 7.84% Water Purchase/Utility 12,860,545 12,319,992 12,959,978 99,433 0.77% Maintenance 1,753,941 1,756,045 1,879,621 125,680 7.17% Other Purch Svcs/Contingency 1,019,318 916,238 919,506 (99,812) (9.79%) Insurance 5,739,269 5,741,408 6,671,475 932,206 16.24% G&A-Other 296,451 329,579 362,430 65,979 22.26% Rebates/Incentives 10,767,494 11,191,811 11,334,662 567,168 5.27% Supplies 3,127,913 3,143,683 3,426,361 298,448 9.54% Capital Expenses 7,257,775 4,690,173 9,319,835 2,062,060 28.41% Debt 7,928,771 7,928,771 6,838,256 (1,090,515) (13.75%) Total Operating Expenses 93,003,883 90,084,433 989613,875 5,609,992 6.03% Transfers Operating/Debt 8,317,089 8,336,065 9,256,611 939,522 11.30% Capital/Reserves 1,964,786 1,964,786 3,740,467 1,775,681 90.38% 10,281,875 10,300,851 12,9979078 2,715,203 26.41% Operating Expenses 103,285,758 100,385,284 111,610,953 8,325,195 8.06% Other uses Payment For Refunded Bonds - - 0.00% Total Operating Expenses & Other Uses 103,285,758 100,3859284 111,610,953 8,325,195 8.06% Operating Excess/(Shortage) (5,559,646) (1,021,881) (IIM5,988) 1-16 Revised Where Does The Money Come From? FY14-15 Debt ""Other RiskNVC 6% 7% Budgeted FYI 3-14 Proposed FY14-15 Use of Fund Revenue Reserves General $ 33,901,762 $ 2,587,894 Hotel/Motel $ 305,120 $ 55,398 Juvenile Case $ 87,500 $ - EDC'/20 Sales Tax $ 4,100,532 $ 889,809 CCPD %0 Sales Tax $ 1,969,802 $ 261,606 Police Seized Assets Fund $ - $ 1,717,837 Police Drug Fund $ 1,000 $ - Public Safety Special Revenue $ 148,927 $ - Car Rental $ 13,462,751 $ 1,365,811 Glade Parks PID $ 718,012 $ - Glade Parks TIRZ $ 116,442 $ Cable PEG Fund $ 60,000 $ - Water & Wastewater $ 20,820,949 $ 456,654 Service Center $ 1,173,610 $ 14,900 Drainage Utility $ 709,500 $ 25,000 Recreation Classes $ 442,732 $ 179,338 Arbor Daze $ 60,000 $ - Texas Star Golf Course (TSGC) $ 3,826,012 $ Texas Star Sports Complex (TSSC) $ 1,508,580 $ - Equip. Replacement $ 1,120,576 $ 416,724 Insurance $ 6,006,016 $ 100,000 Risk/WC $ 813,722 $ 300,910 G.O. Debt $ 3,429,336 $ 123,451 Star Center Debt $ 713,265 $ 650 EDC Debt $ 904,615 $ - Water & Wastewater Debt $ 528,701 $ TSSC Debt $ 163,900 $ - TSGC Debt $ 610,250 $ - TOTAL $ 97,703,612 $ 8,495,982 Use of Revenue Reserves $ 35,741,295 $ 2,871,610 $ 315,050 $ 68,398 $ 115,030 $ - $ 4,444,038 $ 1,058,381 $ 2,183,294 $ 185,705 $ - $ 309,228 $ 1,000 $ - $ 146,439 $ - $ 13,879,560 $ 5,337,787 $ 93,263 $ - $ 392,265 $ - $ 120,000 $ 50,000 $ 21,036,472 $ 837,385 $ 1,192,805 $ 10,500 $ 714,520 $ 125,000 $ 474,030 $ 107,000 $ 80,010 $ - $ 4,465,069 $ $ 1,572,580 $ $ 1,728,117 $ - $ 6,915,989 $ 100,000 $ 816,277 $ 175,000 $ 3,641,291 $ 94,674 $ 710,365 $ - $ 907,103 $ $ 607,654 $ $ 159,400 $ $ 612,049 $ - $ 103,064,965 $ 11,330,668 1-17 Revised FY14-15 Where Does The Money Go? Debt " Risk/WC 7% 6%er /W Irciirnnre 1% Gc 4° W&WW 21% General 36% Car Rental CCPD uL 2 /o Budgeted FY13-14 Proposed FY14-15 Operating Capital Fund Expenses Expenses General $ 33,851,706 $ 2,587,894 Hotel/Motel $ 304,165 $ 55,398 Juvenile Case $ 81,780 $ - EDC'/z¢ Sales Tax $ 4,048,832 $ 889,809 CCPD'/40 Sales Tax $ 1,958,433 $ 261,606 Police Seized Assets Fund $ 271234 $ 1,446,603 Police Drug Fund $ 1,000 $ - Public Safety Special Revenue $ 148,927 $ - Car Rental $ 11,377.081 $ 1,365,811 Glade Parks PID $ 124,802 $ - Glade Parks TIRZ $ 116,442 $ Cable PEG Fund $ 60,000 $ - Water & Wastewater $ 20,752,835 $ 456,654 Service Center $ 1,173,610 $ 14,900 Drainage Utility $ 701,440 $ 25,000 Recreation Classes $ 437,732 $ 179,338 Arbor Daze $ 55,000 $ - Texas Star Golf Course (TSGC) $ 3,826,012 $ Texas Star Sports Complex (TSSC) $ 1,480,613 $ Equip. Replacement $ 1,537,300 $ - Insurance $ 5,996,239 $ 100,000 Risk/WC $ 804,421 $ 300,910 G.O. Debt $ 3,552,787 $ - Star Center Debt $ 713,915 $ EDC Debt $ 904,615 $ Water & Wastewater Debt $ 528,701 $ TSSC Debt $ 163,900 $ TSGC Debt $ 610,250 $ - TOTAL $ 95,583,772 $ 7,683,923 Operating Capital Expenses Expenses $ 35,724,258 $ 2,871,610 $ 304,407 $ 68,398 $ 84,927 $ - $ 4,437,184 $ 1,058,381 $ 2,137,629 $ 185,705 $ 249,228 $ 60,000 $ 1,000 $ - $ 145,212 $ - $ 11,656,276 $ 5,337,787 $ 31,381 $ - $ 392,265 $ - $ 120,000 $ 50,000 $ 21,006,135 $ 837,385 $ 1,192,805 $ 10,500 $ 713,262 $ 125,000 $ 464,305 $ 107,000 $ 79,500 $ - $ 4,456,616 $ $ 1,572,475 $ $ 1,407,340 $ - $ 6,905,744 $ 100,000 $ 809,702 $ 175,000 $ 3,735,965 $ - $ 710,365 $ $ 907,103 $ $ 607,654 $ $ 159,400 $ - $ 612,049 $ - $ 100,624,187 $ 10,986,766 1-18 Revised TAX RATE SCENARIOS As Computed from July 2014 Certified Tax Roll Fiscal Year 2014-15 Revenue at Revenue at Revenue at Fiscal Year 2013-14 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.470000 0.451701 0.467600 0.480013 Debt Tax Rate 0.109381 0.102995 0.102996 0.102995 M & O Tax Rate 0.360619 0.348706 0.364605 0.377018 Assessed Valuation (a) $2,858,755,649 $3,050,289,663 $3,060,289,663 $3,050,289,663 Adj. Net Taxable Value Assessed (b) $2,845,552,006 $3,005,981,468 $3,005,981,468 $3,005,981,468 TIF Increment Value (c) $13,203,644 $44,308,195 $44,308,195 $44,308,195 Total Debt $4,265,703 $4,260,328 $4,260,328 $4,260,328 Debt Paid by other Sources ($1,302,602) ($1,298,621) ($1,298,621) ($1,298,621) Taxable Debt Service $2,963,101 $2,961,707 $2,961,707 $2,961,707 Debt Revenue $2,948,975 $2,972,233 $2,972,233 $2,972,233 Prior Year Debt Revenue $3,013,195 $2,948,975 $2,948,975 $2,948,975 Increase (Decrease) in Debt Revenue ($64,220) $23,258 $23,258 $23,258 M&ORevenue- General Fund $10,107,677 $10,331,084 $10,799,160 $11,169,882 Prior Year M&O Revenue $9,661,156 $10,107,677 $10,107,677 $10,107,677 Increase(Decrease)in M&O Revenue $446,521 $223,407 $691,483 $1,062,204 Total Increase in Tax Revenue 1 $382,301 $246,665 1 $714,740 $1,085,462 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 less 75% of TIF increment ($59,077,593 @ 75% = $44,308,195). (c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($59,077,593 @ 75% = $44,308,195). Note: Under these circumstances each penny of tax equals approximately $296,269 ($3,005,981,663*.01*.985/100 = $296,089). M&O = Maintenance and Operations 1-21 Revised PROPERTY TAXES Estimated Revenues FYI Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $3,005,981,468 $2,885,803,090 TIF Increment Value $44,308,195 Proposed Tax Rate per $100 Valuation 0.364505 0.102995 Estimated Tax Levy $10,956,953 $2,972,233 Est. Percent of Collection (O&M and I&S) 98.56% 100.00% Estimated Collections $10,799,160 $2,972,233 Proposed Fund Distribution Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance - General Fund* 0,364505 77.97% $10,799,160 $ 2,046,366 $ 12,845,526 Interest and Sinking - Debt Service Fund 0.102995 22.03% $2,972,233 $ - $ 2,972,233 TOTAL 0.467500 100.00% $13,771,393 $ 2,046,366 $ 15,817,759 Ten Year Breakdown of Tax Rate 0600000 0500000 O2 0 400000 .1 R 0.300000 O O T y 0.200000 a y C 0.000000 2006 2007 2008 2009 2010 2011 2012 2013 2014 Proposed 2015 a Interest & Sinking Ill operating & Maintenance Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 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 2014 0.360619 0.109381 0.470000 Proposed 2015 0.364505 0.102995 0.467500 The tax rate ratio funding operations and interest and sinking has averaged 74% and 26% respectively, during the 10 year period. *Includes property tax revenue from mineral lease properties in the amount of $23.916. 2-5 Revised \-I 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 13 Budget FY 14 Estimated FY 14 Proposed Budget FY 15 FY14 Budget to FY15 Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 329,487 $ 305,120 $ 327,052 $ 315,050 $ 9,930 3% Operating Expenses $ 277,810 $ 304,165 $ 304,165 $ 304,407 $ 242 0% Use of Reserves $ - $ 55,398 $ 40,000 $ 68,398 $ 13,000 23% Capital Expenses $ - $ 55,398 $ 40,000 $ 68,398 $ 13,000 23% Juvenile Case: Revenues $ 93,854 $ 87,500 $ 108,034 $ 115,030 $ 27,530 31% Operating Expenses $ 67,521 $ 81,780 $ 81,780 $ 84,927 $ 3,147 4% Use of Excess Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% EDC%¢ Sales Tax: Revenues $ 4,052,534 $ Operating Expenses $ 3,776,331 $ Use of Reserves $ - $ Capital Expenses $ 11,637 $ CCPD %¢ Sales Tax: Revenues $ 1,997,417 $ Operating Expenses $ 1,820,396 $ Use of Reserves $ - $ Capital Expenses $ 70,428 $ Police Seized Assets Fund: Revenues $ 2,443,138 $ Operating Expenses $ 14,580 $ Use of Reserves $ - $ Capital Expenses $ - $ Police Drug Fund Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Public Safety Special Revenue Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Car Rental Tax: 4,100,532 $ 4,268,998 $ 4,444,038 $ 343,506 8% 4,048,832 $ 4,084,510 $ 4,437,184 $ 388,352 10% 889,809 $ 258,968 $ 1,058,381 $ 168,572 19% 889,809 $ 258,968 $ 1,058,381 $ 168,572 19% 1,969,802 $ 2,119,743 $ 2,183,294 $ 213,492 11% 1,958,433 $ 1,958,433 $ 2,137,629 $ 179,196 9% 261,606 $ 261,606 $ 185,705 $ (75,901) (29%) 261,606 $ 261,606 $ 185,705 $ (75,901) (29%) - $ 422 $ - $ - 0% 271,234 $ 271,234 $ 249,228 $ (22,006) (8%) 1,717,837 $ 1,717,837 $ 309,228 $ (1,408,609) (82%) 1,446,603 $ 1,446,603 $ 60,000 $ (1,386,603) (96%) 26,848 $ 1,000 $ 4,695 $ 1,000 $ - 0% 53,647 $ 1,000 $ 5,507 $ 1,000 $ - 0% 26,799 $ - $ 812 $ - $ - 0% - $ - $ - $ - $ - 0% 199,831 $ 148,927 $ 171,427 $ 146,439 $ (2,488) (2%) 171,742 $ 148,927 $ 171,427 $ 145,212 $ (3,715) (2%) 1,891 $ - $ - $ - $ - 0% 29,980 $ - $ - $ - $ - 0% Revenues $ 13,610,286 $ Operating Expenses $ 12,209,568 $ Use of Reserves $ - $ Capital Expenses $ 439,257 $ Glade Parks PID Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Glade Parks TIRZ Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Cable PEG Fund: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ 126,860 $ 230,625 $ 103,765 $ 13,462,751 $ 13,809,792 $ 13,879,560 $ 416,809 3% 11,377,081 $ 11,553,010 $ 11,656,276 $ 279,195 2% 1,365,811 $ 805,491 $ 5,337,787 $ 3,971,976 291% 1,365,811 $ 805,491 $ 5,337,787 $ 3,971,976 291% 718,012 $ 718,012 $ 93,263 $ (624,749) (87%) 124,802 $ 117,335 $ 31,381 $ (93,421) (75%) - $ - $ - $ - 0% 9,369 $ 116,442 $ 123,117 $ 392,265 $ 275,823 237% 9,369 $ 116,442 $ 120,930 $ 392,265 $ 275,823 237% - $ - $ - $ - $ - 0% 131,864 $ 60,000 $ 120,000 $ 120,000 $ 60,000 100% - $ 60,000 $ 60,000 $ 120,000 $ 60,000 100% - $ - $ - $ 50,000 $ 50,000 0% - $ - $ - $ 50,000 $ 50,000 0% Revised Capital and Supplemental Requests - 2015 By Fund/CMO Ranking Program Program Dept CMO Dept Division Fund Program Description Type Cost Totals Ranking Ranking Non -Dept Non -Dept Car Rental Transportation Consultant Capital $ 120,000 $ 120,000 1 Non -Dept Non -Dept Car Rental Special Development Incentive from Special Projects Capital $ 2,000,000 $ 2,120,000 1 Non -Dept Non -Dept Car Rental Transfer Car Rental to Car Rental CIP Capital $ 1,271,895 $ 3,391,895 1 Non -Dept Non -Dept Car Rental Transfer Car Rental to Street CIP Capital $ 535,572 $ 3,927,467 1 Non -Dept Non -Dept Car Rental Transfer to Redevelopment Capital $ 400,000 $ 4,327,467 1 62 Non -Dept Non -Dept Car Rental Specific Stop Loss Reserve Capital $ 350,000 $ 4,677,467 1 59 Non -Dept Non -Dept Car Rental Relocation Services Capital $ 100,000 $ 4,777,467 1 Non -Dept Non -Dept Drainage Transfer to Drainage CIP Capital $ 125,000 $ 125,000 1 37 Police Administration CCPD Part -Time Detention PSO Program Capital $ 71,500 $ 71,500 2 1 38 Police Administration CCPD Part -Time Dispatchers Capital $ 46,080 $ 117,580 3 1 44 Police Administration CCPD Patrol Equipment Capital $ 68,125 $ 185,705 9 1 Z7 CD cn 46 Police Administration CCPD Mental Health/ Mental Retardation Liaison Supplemental $ 33,520 $ 33,520 2 1 . :51 N (D CL 3 Admin Svcs Library EDC Library Document Station Capital $ 7,475 $ 7,475 1 1 10 Admin Svcs Info Svcs EDC Hardware / Software Replacement Capital $ 35,000 $ 42,475 4 1 PACS Parks EDC South Euless Park Upgrades Capital $ 75,000 $ 117,475 5 1 Non -Dept Non -Dept EDC Facility Rental Payment Capital $ 215,065 $ 332,540 1 PACS Parks EDC Bus Capital $ 80,000 $ 412,540 1 PACS Parks EDC Bus Driver Capital $ 15,000 $ 427,540 1 20 PACS Parks EDC Park Improvements Capital $ 200,000 $ 627,540 4 2 4 Admin Svcs Library EDC Preschool Wad Immersion Capital $ 10,000 $ 637,540 2 2 21 PACS Recreation EDC Full -Time Special Events and Marketing Coordinator Supplemental $ 49,730 $ 49,730 1 1 2 Admin Svcs Library EDC Library Mobile App. Supplemental $ 8,990 $ 58,720 1 2 1 CSO CSO Gen Laserfiche Document Management System - Public Portal Capital $ 26,600 $ 26,600 1 1 5 Admin Svcs HR Gen Copier Capital $ 15,000 $ 41,600 1 1 6 Admin Svcs HR Gen Career Prep Program with Trinity High School Capital $ 31,500 $ 73,100 2 1 8 Admin Svcs Info Svcs Gen Hardware/ Software Replacement Capital $ 129,311 $ 202,411 2 1 9 Admin Svcs Info Svcs Gen Court Technology Hardware / Software Capital $ 96,280 $ 298,691 3 1 11 Admin Svcs Info Svcs Gen Virtual Server Capital $ 43,540 $ 342,231 5 1 12 Admin Svcs Info Svcs Gen Centralized Security Camera System Capital $ 34,009 $ 376,240 6 1 Capital and Supplemental Requests - 2015 By Fund/CMO Ranking Program Program Dept CMO Dept Division Fund Program Description Type Cost Totals Ranking Ranking 24 Fleet & Fac Fac Maint/Fleet Gen Part -Time Building Technician Supplemental $ 20,000 $ 20,000 1 1 45 Police Detention Gen Full -Time PSO Supplemental $ 66,888 $ 86,888 1 2 55 PW Various Gen Public Works Clerk Supplemental $ 25,775 $ 112,663 1 2 Non -Dept Non -Dept PEG Council Chambers Technology Upgrades Capital $ 50,000 $ 50,000 1 19 PACS Recreation Rec Class Arbor Daze Capital $ 70,000 $ 70,000 3 1 22 PACS Recreation Rec Class Playbook Printing and Mailing Capital $ 37,000 $ 107,000 2 1 23 PACS Recreation Rec Class Part -Time Program Coordinator Supplemental $ 28,329 $ 28,329 3 2 36 Police Administration Seized Assets Part -Time Cadet Program Capital $ 60,000 $ 60,000 1 1 25 Fleet & Fac Fac Maint/Fleet W/WW Full -Time Office / Clerical Worker Supplemental $ 35,000 $ 35,000 2 2 (D 55 PW Various W/WW Public Works Clerk Supplemental $ 25,776 $ 60,776 1 2 NW a 26 Fleet & Fac Fleet W/WW Fuel Contingency Capital $ 150,000 $ 150,000 1 1 48 PW Wastewater W/WW Sewer TV Camera Capital $ 87,500 $ 237,500 1 1 7 Admin Svcs Info Svcs W/WW Hardware / Software Replacement Capital $ 129,311 $ 366,811 1 1 51 PW Various W/WW Masonry Screening Wall Capital $ 22,500 $ 389,311 4 1 52 PW Water W/WW Water Line Leak Detection Program Capital $ 40,000 $ 429,311 5 1 Non -Dept Non -Dept W/WW Transfer to W/WW CIP Pump Rehab Capital $ 200,000 $ 629,311 1 27 Fleet & Fac Fleet Sery Center Replacement - Shop Air Compressor Capital $ 10,500 $ 10,500 2 1 Hotel/Motel Com. Serv. Hotel/Motel Conf. Center Lighting & Misc. Improvements Capital $ 53,000 $ 53,000 1 57 Non -Dept Non -Dept Special Legal Fund Capital $ 200,000 $ 200,000 2 61 Non -Dept Non -Dept Retirements Capital $ - $ 200,000 2 Capital and Supplemental Requests - 2015 By Dept/CMO Ranking Program Program Dept CMO Dept Division Fund Program Description Type Cost Totals Ranking Ranking 1 CSO CSO Gen Laserfiche Document Management System - Public Portal Capital $ 26,600 $ 26,600 1 1 2 Admin Svcs Library EDC Library Mobile App. Supplemental $ 8,990 $ 8,990 1 2 3 Admin Svcs Library EDC Library Document Station Capital $ 7,475 $ 7,475 1 1 4 Admin Svcs Library EDC Preschool Wad Immersion Capital $ 10,000 $ 17,475 2 2 5 Admin Svcs HR Gen Copier Capital $ 15,000 $ 15,000 1 1 6 Admin Svcs HR Gen Career Prep Program with Trinity High School Capital $ 31,500 $ 46,500 2 1 7 Admin Svcs Info Svcs W/WW Hardware / Software Replacement Capital $ 129,311 $ 129,311 1 1 8 Admin Svcs Info Svcs Gen Hardware / Software Replacement Capital $ 129,311 $ 258,622 2 1 9 Admin Svcs Info Svcs Gen Court Technology Hardware / Software Capital $ 96,280 $ 354,902 3 1 ;p 10 Admin Svcs Info Svcs EDC Hardware / Software Replacement Capital $ 35,000 $ 389,902 4 1 CD Ln 11 Admin Svcs Info Svcs Gen Virtual Server Capital $ 43,540 $ 433,442 5 1 N 4b, 12 Admin Svcs Info Svcs Gen Centralized Security Camera System Capital $ 34,009 $ 467,451 6 1 Q 14 Fire EMS/Supp Gen 3 Lifepak 15, Monitor/Defibrillator Phase 3 of 3 Capital $ 123,000 $ 123,000 2 1 15 Fire EMS/Supp Gen Stryker Power Pro Automatic Stretcher Replacement Capital $ 13,050 $ 136,050 3 1 16 Fire EMS/Supp Gen Miscellaneous Fire Equipment Capital $ 24,064 $ 160,114 4 1 13 Fire EMS/Supp Gen EMS/Suppression Shift Adjustment Overtime Capital $ 87,487 $ 247,601 1 1 17 PACS Recreation Gen Treadmill and Dumbbell Replacement for EFLC Capital $ 66,000 $ 66,000 1 1 18 PACS Recreation Gen Resurfacing Floors in EFLC Capital $ 15,000 $ 81,000 2 1 19 PACS Recreation Rec Class Arbor Daze Capital $ 70,000 $ 151,000 3 1 PACS Parks EDC South Euless Park Upgrades Capital $ 75,000 $ 226,000 5 1 22 PACS Recreation Rec Class Playbook Printing and Mailing Capital $ 37,000 $ 263,000 2 1 PACS Parks EDC Bus Capital $ 80,000 $ 343,000 1 PACS Parks EDC Bus Driver Capital $ 15,000 $ 358,000 1 20 PACS Parks EDC Park Improvements Capital $ 200,000 $ 558,000 4 2 21 PACS Recreation EDC Full -Time Special Events and Marketing Coordinator Supplemental $ 49,730 $ 49,730 1 1 23 PACS Recreation Rec Class Part -Time Program Coordinator Supplemental $ 28,329 $ 78,059 3 2 Personnel Counts FY 12/13 FY 13/14 FY 13/14 FY 13/14 FY 14/15 FY 14/15 ACTUAL AUTHORIZED BUDGETED ESTIMATED AUTHORIZED BUDGETED CITY MANAGERS Of-HUL 3.50 3.50 3.50 3.50 3.50 .5 CITY SECRETARY 3.50 3.50 3.50 3.50 3.50 3.50 INFORMATION SERVICES 1.00 1.00 1.00 1.00 1.00 1.00 FACILITY MAINTENANCE 3.00 4.00 3.00 C) 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 20.00 22.00 20.00 20.00 22.00 20.00 FINANCE/BUDGET 2.00 2.00 2.00 2.00 2.00 2.00 COURTS 7.75 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 16.75 19.25 17.76 16.75 19.25 17.75 PD CODE 14,00 14.00 14.00 14.00 14.75 1 14.75 PD ADMINISTRATION 4.00 5.00 4.00 B) 4,00 5.75 1 5.75 PD PATROL 42.50 42.00 42.00 42.00 41.00 1 41.00 PD INVESTIGATION 15.00 15.00 15.00 15.00 13.50 1 13.50 PD SERVICE 22.00 23.00 22.00 B) 22.00 23.00 22.00 B) PD DETENTION 17.00 18.00 18.00 18.00 18.00 18.00 Total Police Department 114.50 117.00 115.00 115.00 116.00 115.00 FIRE MARSHALL 4.00 4.00 4.00 4.00 4.00 4.00 FD ADMINISTRATION 3.00 400 4.00 4.00 4.00 4.00 FD PARAMEDIC 65.00 65.00 64.00 8) 64.00 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 2.50 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 6.50 7.50 6.50 RECREATION 7.25 750 6.50 A) 6.50 7.50 6.50 A) PARKS 13.50 12.00 12.00 12,00 11.00 1 11.00 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 23.75 22.50 21.50 21.50 21.50 20.50 STREET MAINTENANCE 8.00 8.00 8.00 8.00 9.50 1 9.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 3,00 300 CITY ENGINEER 0.50 0.50 0.50 0.50 0.50 0.50 Total Public Works 11.50 11.50 11.50 11.50 13.00 13.00 GF NON -DEPARTMENTAL 0.00 1.00 1.00 0.50 1.00 0.50 B) Total Non -departmental 0.00 1.00 1.00 0.50 1.00 0.50 TOTAL GENERAL FUND 264.50 273.75 265.25 263.75 273.25 265.25 FAKFb 6.75 10.25 10. 5 10.25 12.25 1 12.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 10.00 10.00 EDC - EGO. DEV. 0.50 1.00 1.00 1.00 1.00 1.00 TOTAL EDC FUND 17.25 21.25 21.25 21.25 23.25 23.25 WATER MFICE 5.00 3.00 3.66 9.50 9.06 5,50 Total Finance 5.00 5.00 5.00 5.00 5.00 5.00 W&S ENGINEERING 2.50 3.50 2.50 B) 2.50 3.50 2.50 B) WATER PRODUCTION 4.25 6.25 5.25 A) 5.25 5.75 1 5,75 WATER DISTRIBUTION 7.25 8.25 7.25 A) 7.25 7.25 1 725 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 22.00 26.00 23.00 23.00 24.50 23.50 INFORMATION SERVICES 4.00 4.00 4.00 4.00 4.00 4.00 W&S NON-DEPT. 9.50 12.00 10.50 A)&D) 10.00 12.00 10.00 A), B),&D) Total Non -departmental 13.50 16.00 14.50 14.00 16.00 14.00 TOTAL W&S FUND 40.50 47.00 42.50 42.00 45.50 42.50 1.06 0.75 5.76 5.73 0.76 0.75 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 3.00 B) C) GOLF FOOD AND BEVERAGE 4.00 5,00 5.00 3.00 5.00 GOLF CONFERENCE CENTRE 1.00 2.50 1.50 B) 1.00 2.50 1.50 B) TOTAL GOLF COURSE FUND 12.00 16.75 13.75 10.75 16.75 11.75 1.2 1.25 1.29 1.26 1. 25 1.27- CRIME CONTROL FUND 16.50 17.00 17.00 17,00 18.00 1 18.00 PUBLIC SAFETY SPECIAL FUND 1.00 100 3.00 3.00 3.00 3.00 5.00 A) SERVICE CENTER FUND 5.00 6.00 5.00 A) 5.00 6.00 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 37.25 TOTAL OTHER FUNDS 33.76 39.25 36.25 36.25 40.25 FY2014 Budgeted Changes FY2015 Authorized Changes FY2015 Budgeted Changes (from FY2014 Authorized) (from FY2014 Authorized) (from FY2015 Authorized) A) Reduction in force 1) Shifted position based on funding and job function A) Reduction in force B) Vacant positions frozen -unfunded 2) Added Special Events position B) Vacant positions frozen -unfunded C) FT position filled with workforce(contrad C) FT position filled with workforce/contract D) FT position filled with 2 PT positions D) FT position filled with 2 PT positions 7-1 Revised PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY13 ACTUAL FY14 AUTHORIZED FY14 BUDGETED FY14 ESTIMATED FY15 AUTHORIZED POSITIONS RECOMMENDED FY150) FUNDED GENERAL FUND 264.50 273.75 265.251 263.75 273.25 265.25 EDC FUND 17.25 21.25 21.251 21.25 23.25 23.25 WATER & WW FUND 40.50 47.00 42.50 42.00 45.50 42.50 GOLF COURSE FUND 12.00 16.75 13.75 10.75 16.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 1.25 1.25 CRIME CONTROL DISTRICT 16.50 17.00 17.00 17.00 18.00 18.00 PUBLIC SAFETY SPECIAL FUND 1.00 3.00 3.00 3.00 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 Y. 66 1.50 1.50 3.161 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 1.001 1.00 WCIRISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 0.501 0.50 TOTAL 368.00 398.00 379.00 374.00 399.00 1 380.00 PART-TIME EMPLOYEES GENERAL FUND 45.00 51.00 45.00 45.00 53.00 47.00 EDC FUND 17.00 17.00 17.00 17.00 17.00 17.00 WATER & WW FUND 1.00 9.00 3.00 3.00 8.00 2.00 GOLF COURSE FUND 57.00 57.00 57.00 57.00 57.00 57.00 HOTEUMOTEL 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 149.00 163.00 151.00 151.00 1 "00 152.00 "I The FY2015 budget only includes funding for 380 of the 399 full-time authorized positions recommended and 152 of the 164 part time positions recommended. 7-2 Revised EDC Half Cent Sales Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 2,016,937 965,410 1,513,620 2,056,335 1,980,104 REVENUES Sales taxes 4,434,018 4,587,921 4,765,558 4,942,525 5,090,801 Interest Income 800 808 816 824 832 Transfer from EDC Reserve 9,220 9,000 9,000 9,000 9,000 Total Revenues 4,444,038 4,697,729 4,775,374 4,952,349 5,100,633 EXPENDITURES Parks (1,874,628) (2,002,121) (2,042,163) (2,148,706) (2,191,680) Library (1,071,050) (1,092,471) (1,247,320) (1,287,267) (1,313,012) Economic Development (306,031) (316,082) (325,956) (336,015) (345,701) Debt Service (907,103) (169,376) (47,316) (611,079) (611,647) Non -Departmental - Operating (278,372) (369,469) (454,904) (545,512) (637,518) Operating Expenditures (4,437,184) (3,949,519) (4,117,659) (4,928,579) (5,099,558) Capital Expenditures 1,058,381 - - - - Total Expenditures 5,495,565 3,949,519 4,117,659 4,928,579 5,099,558 Designated Reserves - Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 6,854 648,210 657,715 23,770 1,075 Proposed Supplemental - - 15,000 - Remaining Supplemental 6,854 648,210 642,715 23,770 1,075 Additional Available for Capital 458,556 465,410 1,013,620 1,556,335 1,480,104 Total Available for Capital 465,410 1,113,620 1,671,335 1,580,104 1,481,179 Proposed Capital: 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 Proposed Capital 100,000 100,000 100,000 100,000 Remaining Funds Available 465,410 1,013,620 1,571,335 1,480,104 1,381,179 ENDING FUND BALANCE 965,410 1,513,620 2,056,335 1,980,104 1,881,179 Staffing variable: Full-time positions 23.25 24.25 25.25 25.25 25.25 Part-time positions 17.00 19.00 21.00 21.00 21.00 10-10 Revised M Health Insurance Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-16 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 2,675,938 2,586,183 2,711,283 2,846,484 2,988,787 REVENUES Premiums collected from Employees 1,756,740 1,787,500 1,865,258 1,946,773 2,032,189 Federal Requirements 52,913 35,840 22,832 1,694 1,694 City Contribution 5,096,336 5,477,501 5,720,775 5,972,320 6,236,567 Interest Income 10,000 10,100 10,201 10,303 10,406 Total Revenues 6,915,989 7,310,941 7,619,067 7,931,090 8,280,865 EXPENSES Operating Expenses (126,494) (129,223) (131,597) (134,088) (136,540) OPEB Trust Contribution (500,000) (500,000) (500,000) (500,000) (500,000) Insurance Claims (4,352,110) (4,569,716) (4,798,201) (5,038,111) (5,290,017) RX Claims (809,807) (850,297) (892,812) (937,453) (984,325) Re -insurance Fees (545,436) (561,799) (578,653) (596,013) (613,893) Insurance Services (280,221) (288,628) (297,286) (306,205) (315,391) Employee Wellness Program Federal Requirements Claims Contingency Operating Expenses (18,098) (52,913) (220,665) (6,905,744) (18,641) (35,840) (231,698) (7,185,841) (19,200) (22,832) (243,283) (7,483,866) (19,776) (1,694) (255,447) (7,788,787) (20,369) (1,694) (268,220) (8,130,449) Capital Carryover 100,000 - - - - Total Expenses 7,005,744 7,185,841 7,483,866 7,788,787 8,130,449 Recommended Reserves per Policy (2,580,959) (2,710,006) (2,845,507) (2,987,782) (3,137,171) Available for Supplemental 10,245 125,100 135,201 142,303 150,406 Proposed Supplemental - - - ' Remaining Supplemental Additional Available for Capital Total Available for Capital 10,245 (5,021) 5,224 125,100 (123,823) 1,277 135,201 (134,224) 977 142,303 (141,298) 1,005 150,406 (148,384) 2,022 Proposed Capital - - - Remaining Funds Available 5,224 1,277 977 1,005 2,022 ENDING FUND BALANCE 2,586,183 2,711,283 2,846,484 2,988,787 3,139,193 Estimated City Contribution Per Employee Per Month 1,118 1,195 1,238 1,286 1,326 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 Revised SUPPLEMENTAL REQUESTS (By Year/Fund/Dept) City Manager Recommended and Funded Year Program Original Requested Dept Division Fund Program Description Type Cost For Police Admin CCPD Mental Health / Mental Retardation Liaison Supplemental $ 33,520 2015 PACS Recreation Rec Class Arbor Daze Supplemental $ 70,000 2015 Fleet & Fac Fac Maint/Fleet Gen Part -Time Building Technician Supplemental $ 20,000 2015 PACS Recreation EDC Full -Time Special Events and Marketing Coordinator Supplemental $ 49,730 2015 PACS Recreation Rec Class Arbor Daze Supplemental $ 70,000 2016 N Admin Svcs Library EDC E-book Vendor (Additional) Supplemental $ 15,000 2017 C O ui IV CD A Q C � SUPPLEMENTAL REQUESTS (By Year/Fund/Dept) Other Items Requested Year Program Original Requested Dept Division Fund Program Description Type Cost For Admin Svcs Library EDC Library Mobile App. Supplemental $ 8,990 2015 Police Detention Gen Full -Time PSO Supplemental $ 66,888 2015 PW Various Gen Public Works Clerk Supplemental $ 25,775 2015 PACS Recreation Rec Class Part -Time Program Coordinator Supplemental $ 28,329 2015 Fleet & Fac Fac Maint/Fleet W/WW Full -Time Office / Clerical Worker Supplemental $ 35,000 2015 PW Various W/WW Public Works Clerk Supplemental $ 25,776 2015 p Police Admin Gen Code Supervisor Supplemental $ 14,000 2016 Police Admin Gen Computer Support Specialist II Supplemental $ 69,711 2016 Q- Police Admin Gen Police Dispatcher Supplemental $ 60,000 2016 Fleet/Fac Facility Maint Gen Full -Time Clerical Staff Supplemental $ 17,500 2016 Fleet/Fac Facility Maint Gen Full -Time Technician I Supplemental $ 48,000 2016 Fire EMS/Supp Gen Training/EMS Officer Supplemental $ 132,800 2016 PACS Hotel/Motel EDC Traveling Exhibit Program Supplemental $ 10,000 2016 PACS Hotel/Motel EDC Museum Curator Supplemental $ 70,000 2016 Library EDC Streaming Video Service Supplemental $ 10,000 2016 Admin Svcs Library EDC Streaming Music Service Supplemental $ 8,000 2016 Admin Svcs Fleet/Fac Fleet Sery Center Full -Time Clerical Staff Supplemental $ 17,500 2016 Fleet/Fac Fleet Sery Center Full -Time Technical Supplemental $ 52,000 2016 Police Admin Gen Emergency Management Tech Supplemental $ 75,000 2017 Police Admin Gen Dispatch Supervisor Supplemental $ 74,000 2017 Fleet/Fac Facility Maint Gen Full -Time Clerical Staff Supplemental $ 17,500 2017 Fleet/Fac Facility Maint Gen Full -Time Technical I Supplemental $ 48,000 2017 Fire EMS/Supp Gen 3 Firefighters/Paramedics Supplemental $ 227,357 2017 Fleet/Fac Fleet Sery Center Full -Time Clerical Staff Supplemental $ 17,500 2017 C 1IjDI;�.1%0Rles:11i1 .�. „ sty ��+ ',.s•�,r�j, n MAI= CITY OF U SS FISCAL YEAR 2014-2015 Linda Martin, MAYOR Tim Stinneford, Council Member Place One Jeremy Tompkins, Council Member Place Two Eddie Price, Council Member Place Three Linda Eilenfeldt, Council Member Place Four, Mayor Pro Tem 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 PRELIMINARY OPERATING BUDGET FY2015 Proposed Operating Budgets I General Fund Revenue and z Expenditures Water and Wastewater, Revenue 3 and Expenditures Other Funds, Revenue and 4 Expenditures Capital, Infrastructure Plans and 5 Fleet Debt Personnel and Insurance 7 Comparison and Historical 8 Water Utilities Status and Analysis \' Multi -Year Financial Plan 10 Proposed Operating Budget Letter Executive Summary, General Fiend Executive Summary, Water & Wastewater Fund Executive Summary, Car Rental Fund Fund Balance Summary, General and Internal Service Funds Fund Balance Summary, Special Revenue Funds Fiend Balance Summary, Enterprise Funds Fund 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 Tax Rate Scenarios Water & Wastewater Revenues Water & Wastewater Expenditures Water Service Rates Wastewater Service Rates T H E C I T Y O F �- EULESS July 26, 2014 Honorable Mayor Linda Martin Honorable City Councilmembers: Tim Stinneford, Place One Jeremy Tompkins, Place Two Eddie Price, Place Three Linda Eilenfeldt, Place Four, Mayor Pro Tern 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, 2014 and ending September 30, 2015 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 FY2014-15. 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 FY2014-15 proposed budget as presented. Highlights of the proposed budget are detailed below: ♦ The property tax rate for the upcoming fiscal year is proposed to decrease to 46.750 per $100 of assessed valuation. ♦ There are no cuts in programs or services for citizens. ♦ Baseline budget includes a proposed salary plan of 3.25%. 201 N. Ector Drive, Euless, Texas 76039-3595 8171685-1400 • Metro 817/267-4403 • Fax 817/685-1416 www.ci.euless.tx.us 1-1 ♦ Proposed is a 300 increase per thousand gallons on all tiers of potable water and a 5.9% increase to the per meter charge for water, which is equivalent to 500 per residential account. This proposed increase is based upon increased costs of production including cost for water purchased from Trinity River Authority (TRA). ♦ An increase of 140 per thousand gallons and 500 per base charge is proposed on the wastewater rates, which is due to increased cost of collection and treatment including cost increases from TRA. ♦ The water and wastewater operating fund includes a transfer to CIP which continues efforts to cash flow an appropriate level of system infrastructure improvements. ♦ Recommended supplemental programs proposed include funding for a shared mental health liaison with other local cities from the Crime Control and Prevention Fund and a part-time building technician in the General Fund. ♦ Recommended capital items are detailed by fund in Section 5 of this book and have been included in the proposed budget. ♦ This proposed budget transfers two employees from the General Fund. Transfers include one Parks crew member to the Euless Development Corporation and one police officer to the Crime Control and Prevention District. This proposal also funds two Public Works field tech positions and one Police administrative secretary position that have been frozen. GENERALFUND REVENUES The General Fund revenues are proposed at $35,741,295 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 from current year budget expectations include jail revenues, miscellaneous items, and interest income. With a proposed property tax decrease of .250 additional property tax revenues will be realized from new construction and increased valuations. Sales tax revenues are projected to increase 3%, as well as some known development, over estimated current year collections. Total general fund collections for the current year exceed the original budget expectations by over 3.5%. 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 $3,050,289,663 for FY2014-15. This represents an increase of $191,534,014 or 6.7% from the 2013 tax roll of $2,858,755,649. The tax rate proposed for FY2014-15 is 46.750 per $100 of assessed valuation, which includes 36.45050 for maintenance and operations and 10.29950 for debt service. This is a reduction of .250 per $100 of assessed valuation. Sales Taxes FY2013-14 sales tax collections are projected to end the fiscal year up approximately 3.9% from the original budget. Based upon this information, sales tax projections for FY2014-15 were calculated using the estimated collections through the end of this fiscal year plus a 3% growth factor as well as some known development expectations. EXPENSES General Fund operating expenses are proposed at $35,724,258 which represents an increase L..,. of 5.5% excluding capital programs. This increase is primarily attributed to rebates associated 1-2 with increased revenues, employees' pay plan and associated benefits, and professional and technical expenses. Professional and technical expenses include the City's mowing contract and legal services. The increase in rebates is directly associated with a stronger economy. Sales tax collections as mentioned above increased 3.9% or over four hundred thousand dollars from the original budget to FY2013-14 year end estimates. Rebates per agreements likewise increased from original budget expectations by over one hundred and fifty-two thousand dollars or 9.4% to year end estimates. Projections for FY2014-15 have sales tax revenues increasing 3.8% in total from current year end projections and rebates increasing 5.2%. Recommended capital programs include funding for the City's computer system, enhancements to the Police and Courts building, EMS equipment, Police radio system's final payment, street overlay funding, HVAC units, centralized security cameras for City buildings, and continuation of the local Selective Traffic Enforcement Program ("STEP"). In addition, the FY2014-15 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 detailed list of the recommended capital purchases can be found in Section 5. WATER AND WASTEWATER FUND The FY2014-15 budget includes proposed operating revenues of $21,036,472, which is an increase of 1 % over FY2013-14 budgeted revenues. The water and wastewater revenue projections are based on revised consumption estimates for FY2013-14. Due to effects of the drought and watering restrictions on consumption, no growth in volume was factored into the estimates for FY2014-15. Total revenue projections are reduced by a proposed rebate to single family residential customers of 32¢ 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 FY2014-15. Proposed water and wastewater baseline expenses are $21,006,135, which is an increase of 1.2% over the prior year's appropriations. Although the cost of water purchased from TRA is increasing, the anticipated reduction in volume of water purchased results in a decline in anticipated total water costs. Wastewater treatment costs charged by TRA are increasing, but very little change is anticipated in the treatment volume which results in an overall cost increase. Additional funds have been allocated to fund the employees' pay plan and associated benefits. Other baseline expenses, such as utility charges, recycling contract costs, and service center operations, have also resulted in an increase in total expenses. Recommended capital programs include funding for the City's computer replacement program, fuel, a sewer camera, a water line leak detection program and a transfer to capital improvements for water well rehabilitation. The proposed budget meets the criteria set forth in the City's fiscal policies with reserves calculated at 75 days of working capital. 1-3 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. During FY2014-15 the City plans to seek funding for a fixed base meter reading and water meter change out program that was approved in FY2013-14. 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. In preparation for an issuance of these bonds this budget proposes additional funding in the debt reserve fund for an estimated total need of $591,190. Funding for the additional reserves are coming from funds held from a previous bond refunding reserve and cash on hand saved for this project. 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 FY2014-15 funding based on a depreciation rate of 55%. 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 increase slightly in FY2014-15 based on current year actual collections. Half -Cent Sales Tax Fund — Euless 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 FY2014-15 were calculated using the estimated collections through the end of this fiscal year plus a 3% growth factor and other possible development additions. Expenses in this fund include an increase to fund the employees' pay plan and associated benefits, personnel costs related to the proposed shifting of one position from the General Fund to EDC Parks based on funding and job function, as well as additional part-time funding for the aquatic's center. Recommended capital programs, as detailed in Tab 5, include a library document station, computer hardware and software replacements, upgrades in the City's park system, facility rental payment and bus and bus driver for City activities. The recommended budget for FY2014-15 maintains the recommended reserve level of $500,000. 1-4 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 FY2014-15 include transfers to the General Fund and the General Obligation Debt Service Fund. Recommended capital items include transfers to the Redevelopment Fund, specific stop loss reserves, the Car Rental and Street CIP Funds, funding for relocation services and a transportation consultant, and a special development incentive program. 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. The FY2014-15 recommended Priority A projects address the City's goal of maintaining infrastructure by allocating funds to continue the annual street maintenance program, ADA infrastructure improvements, wastewater line replacement at Crane and Town Creek Drives, a twenty-four inch water valve replacement, design for the Development/Engineering Building, Glade Parks Trail Connection construction, Municipal Plaza Phase 1 Improvements and additional reserves/contingency funds. 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. LONG-TERM DEBT The City has existing long-term debt issued for the acquisition and construction of major capital facilities, infrastructure, and equipment. 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 and are to be paid with Glade Parks Tax Increment Financing and Public Improvement District funds. It is likely that development may warrant issuance of the next phase of this debt in FY2014-15. This budget document includes the possible issuance of these bonds as well as the bonds for the fixed base meter reading and water meter change out program mentioned above. A brief explanation of the various debt instruments is provided below: 1-5 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. 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 reducing the 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 July 31st. ed, City Manager 1-6 �- EXECUTIVE SUMMARY GENERALFUND FY 2014 Budgeted Resources $ 36,489,656 Less Use of Prior Year Reserves $ (2,587,894) FY 2014 Net Operating Revenues $ 33,901,762 Proposed Changes in Revenue Property Taxes $ 683,072 Sales Tax $ 810,463 Franchise Fees $ 10,676 License and Permits $ (50,205) Fines & Fees $ 340,360 Interest Income $ (31,725) Transfers $ 47,083 General and Administrative Fees $ 10,776 Other Changes $ 19,033 Subtotal: $ 1,839,533 FY 2015 Proposed Operating Revenues $ 35,741,295 FY 2014 Budgeted Expenses $ 36,439,600 Less Capital Expenses $ (2,587,894) FY 2014 Net Operating Expenses $ 33,851,706 Proposed Changes in Expenses Salaries $ 653,263 Insurance/Benefits $ 446,043 Rebates/Incentives $ 345,153 Professional/Technical $ 128,734 Utilities and Fees $ 39,570 Maintenance $ 51,300 Supplies $ 39,804 Equipment Replacement $ 57,731 Other Changes $ 90,954 Subtotal: $ 1,852,552 FY 2015 Proposed Supplemental $ 20,000 FY 2015 Proposed Operating Expenses $ 35,724,258 Proposed Capital Expenses Capital Carryover $ 1,092,336 Recommended Capital Expenses $ 1,779,274 FY 2015 Proposed Capital Expenses $ 2,871,610 FY 2015 Proposed Budget $ 38,595,868 1-7 `-' EXECUTIVE SUMMARY WATER & WASTEWATER FY 2014 Budgeted Resources $ 21,277,603 Less Use of Prior Year Reserves $ (456,654) FY 2014 Net Operating Revenues $ 20,820,949 Proposed Changes in Revenue Water Service $ (325,141) Wastewater Service $ 252,671 Reclaimed Water Service $ 278,993 Interest Income $ (18,000) Sanitation/Recycling/Penalties $ 27,000 Other Changes $ - Subtotal: $ 215,523 FY 2015 Proposed Operating Revenues $ 21,036,472 FY 2014 Budgeted Expenses $ 21,209,489 Less Capital Expenses $ (456,654) �.. FY 2014 Net Operating Expenses $ 20,752,835 Proposed Changes in Expenses Salaries $ 28,333 Insurance/Benefits $ 94,702 TRA Payments $ (149,121) Reclaimed Water Purchases $ 36,994 Transfers $ 13,082 G&A/Franchise $ 21,552 Professional & Technical Services $ 73,700 Utilities $ 132,828 Other Changes $ 1,230 Subtotal: $ 253,300 FY 2015 Proposed Operating Expenses $ 21,006,136 Proposed Capital Expenses Capital Carryover $ 208,074 Recommended Capital Expenses $ 629,311 FY 2015 Proposed Capital Expenses $ 837,385 FY 2015 Proposed Budget $ 21,843,520 1-8 M L� EXECUTIVE SUMMARY CAR RENTAL FUND FY 2014 Budgeted Resources Less Use of Prior Year Reserves FY 2014 Net Operating Revenues Proposed Changes in Revenue Car Rental Taxes Interest Income Subtotal: FY 2015 Proposed Operating Revenues FY 2014 Budgeted Expenses Less Capital Expenses FY 2014 Net Operating Expenses Proposed Changes in Expenses DFW Rebate Transfer to General Fund Transfer to Debt/CIP Transfer to Equipment Replacement Subtotal: FY 2015 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2015 Proposed Capital Expenses FY 2016 Proposed Budget $ 14,828,562 $ (1,365,811) $ 423,744 $ (6,935) $ 12,742,892 $ (1,365,811) $ 282,496 $ 47,083 $ (572,531) $ 522,147 $ 560,320 $ 4,777,467 $ 13,462,761 $ 416,809 $ 13,879,560 $ 11,377,081 $ 279,195 $ 11,666,276 $ 6,337,787 $ 16,994,063 1-9 Fund Balance Summary �- Estimated FYI 3-14 and Budgeted FYI 4-15 General and Internal Service Funds U General ✓ Insurance & Benefits Risk Mgmt. & Workers Comp Equipment Replacement Beginning Balance, FY14 $9,890,674 $2,646,829 $1,349,149 $2,710,860 I (per audit, FYE 2013) FY14 Estimated Revenues Total Available 35,101,822 6,025,348 44,992,496 8,672,177 816,193 2,165,342 1,126,473 3,837,333 FY14 Estimated Expenses (33,851,706) (5,996,239) (804,421) (1,537,300) Proposed Budget Adjustment (152,128) 0 0 0 Capital Expenses (1,495,558) 0 (125,910) 0 Total Projected Expenses: (35,499,392) (5,996,239) (930,331) (1,537,300) Estimated Ending Balance FY14 9,493,104 2,675,938 1,235,011 2,300,033 FY15 Budgeted Revenues 35,741,295 6,915,989 816,277 1,728,117 Total Available: 45,234,399 9,591,927 2,051,288 4,028,150 FY15 Budgeted Expenses Capital Carryover Capital Expenses Total Projected Expenses: (35,724,258) (6,905,744) (1,092,336) (100,000) (1,779,274) 0 (38,595,868) (7,005,744) (809,702) (1,407,340) (175,000) 0 0 0 (984,702) (1,407,340) 2rojected Ending Balance, FY15 6,638,531 2,586,183 1,066,586 1 2,620,810 _ess: Designated Reserve (278,616) 0 450 000 () 0 kdjusted Ending Balance 6,359,915 2,586,183 616,586 2,620,810 Recommended Reserve Levels per Fiscal Policy: 5,872,481 2,580,959 600,000 2,620,810 Available for Supplemental: 17,037 10,245 6,575 320,777 Available for Capital: 470,397 (5,021) 10,011 (320,777) Total Available 487,434 5,224 16,586 0 1-10 Fund Balance Summary �- Estimated FYI 3-14 and Budgeted FY14-15 Special Revenue Funds Hotel/ Juvenile EDC 112 CCPD 114 Motel Case Fund Cent Sales Cent Sales Car Rental Tax Tax (Beginning Balance, FY14 $254,607 $132,707 $2,091,417 $604,663 $3,872,980 (per audit, FYE 2013) FY14 Estimated Revenues 327,052 Total Available: 581,659 108,034 4,268,998 2,119,743 13,709,792 240,741 6,360,415 2,724,406 17,582,772 FY14 Estimated Expenses (304,165) (81,780) (4,048,832) (1,958,433) (11,277,081) Proposed Budget Adjustment 0 0 (35,678) 0 (275,929) Capital Expenses (40,000) 0 25( 8,968) 26j 1,606) 80( 5,491) Total Projected Expenses: (344,165) 8( 1,780) (4,343,478) (2,220,039) (12,358,501) Estimated Ending Balance FY14 237,494 158,961 2,016,937 604,367 5,2241271 FY15 Budgeted Revenues 315,050 115,030 4,444,038 2,183,294 13,879,560 Total Available: 552,544 273,991 6,460,975 2,687,661 19,103,831 FY15 Budgeted Expenses (304,407) (84,927) (4,437,184) (2,137,629) (11,656,276) Capital Carryover (15,398) 0 (630,841) 0 (560,320) Capital Expenses (53,000) 0 (427,540) 18( 5,705) (4,777,467) Total Projected Expenses: (372,805) 8( 4,927) (5,495,565) (2,323,334) (16,994,063) )rojected Ending Balance, FY15 179,739 189,064 965,410 364,327 2,109,768 .ess: Designated Reserve (67,376) 0 0 0 0 ldjusted Ending Balance 112,363 189,064 965,410 364,327 2,109,768 Recommended Reserve Levels per Fiscal Policy: Available for Supplemental: Available for Capital: Total Available 50,040 13,961 10,643 30,103 51,680 145,000 62,323 175,103 600,000 351,391 2,000,000 6,854 45,665 2,223,284 458,556 (32,729) (2,113,516) 465,410 12,936 109,768 1-11 Revised Fund Balance Summary �.... Estimated FY13-14 and Budgeted FY14-15 Special Revenue Funds V EDC 1/2 v1 CCPD 1/4 Hotel/� Juvenile Cent Sales Cent Sales r� Cqr Rental Motel Case Fund Tax Tax ,f Beginning Balance, FY14 $254,607 $132,707 $2,091,417 $604,663 $3,872,980 (per audit, FYE 2013) FY14 Estimated Revenues 327,052 108,034 4,268,998 2,11J,743 13,709,792 Total Available: 581,659 240,741 6,360,415 4,406 17,582,772 FY14 Estimated Expenses (304,165) (81,780) 048832) (4L258 /1,958,433) (11,277,081) Proposed Budget Adjustment 0 0 678) 0 (275,929) Capital Expenses (40,000) 0 96 (261,606) (805,491) Total Projected Expenses: (344,165) (81,780) 4 343 4 8 (2,220,039) (12,358,501) Estimated Ending Balance FY14 237,494 158,961 2,0 ,937 504,367 5,224,271 FY15 Budgeted Revenues 315,050 115,030 41F' 44,038 2,183,294 13,879,560 Total Available: 552,544 273,991 1'6,460,975 2,687,661 19,103,831 FY15 Budgeted Expenses (304,407) (84,927) ;r (4,387,454) (2,137,629) (11,656,276) Capital Carryover (15,398) 0 (630,841) 0 (560,320) Capital Expenses 5( 3,000) (427,540) (185,705) (4,777,467) Total Projected Expenses: (372,8051 84 7 (5,445,835) (2,323,334) (16,994,063) Projected Ending Balance, FY15 179,739 1 9,064 1,015,140 364,327 2,109,768 Less: Designated Reserve (67,376) 0 0 0 0 Adjusted Ending Balance 112,363 189,064 1,015,140 364,327 2,109,768 t 3 I D,�, Recommended Reserve Levels per Fiscal Policy: 5004 13,961 500,000 351,391 2,000.000 Available for Supplemental: 10 43 30,103 56,584 45,665 2,223,284 Available for Capital: 680 145,000 458,556 (32,729) (2,113,516) Total Available 62,323 175,103 515,140 12,936 109,768 Fund Balance Summary Estimated FYI 3-14 and Budgeted FYI 4-15 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 2013) FY14 Estimated Revenues 4,695 171,427 422 718,012 123,117 120,000 Total Available: 130,858 246,863 2,428,981 774,072 123,117 410,467 FY14 Estimated Expenses (1,000) (171,427) (271,234) (117,335) (116,442) (60,000) Proposed Budget Adjustment (4,507) 0 0 0 (4,488) 0 Capital Expenses 0 0 (1,446,603) 0 0 0 Total Projected Expenses: (5,507) (171,427) (1,717,837) (117,335) 12( 0,930) (60,000) Estimated Ending Balance FY14 125,351 75,436 711,144 656,737 2,187 350,467 FY15 Budgeted Revenues 11000 146,439 0 93,263 392,265 120,000 Total Available: 126,351 221,875 711,144 750,000 394,452 470,467 FY15 Budgeted Expenses (1,000) (145,212) (249,228) (31,381) (392,265) (120,000) Capital Carryover 0 0 0 0 0 0 Capital Expenses 0 0 (60,000) 0 0 (50,000) Total Projected Expenses: (1,000) 14L 5.212) (309,228) (31,381) (392,265) (170,000) 'rojected Ending Balance, FY15 125,351 76,663 401,916 718,619 2,187 300,467 .ess: Designated Reserve 0 0 0 0 0 g Ldjusted Ending Balance 125,351 76,663 401,916 718,619 2,187 300,467 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 0 Available for Supplemental: 0 1,227 (249,228) 61,882 0 0 Available for Capital: 125.351 75,436 651.144 656,737 2.187 300,467 Total Available 125,351 76,663 401,916 718,619 2,187 300,467 1-12 Revised Fund Balance Summary Estimated FYI 3-14 and Budgeted FYI 4-15 Special Revenue Funds (continued) Public Safety Police Police Drug/ Special i/ Seized v Glade Parks Glade Parks Cable PEGJ Fund ✓ Revenue Assets PID ✓ T►RZ ,/ Fee Fund Fund Fund Beginning Balance, FY14 $126,163 $75,436 $2,428,559 $56,060 $0 $290,467 (per audit, FYE 2013) FY14 Estimated Revenues 4,695 171,427 422 718,012 123,117 120,000 Total Available: 130,858 246,863 2,428,981 774,072 123,117 410,467 FY14 Estimated Expenses (1,000) (171,427) (271,234) (117,335) (116,442) (60,000) Proposed Budget Adjustment (4,507) 0 0 0 (4,488) 0 Capital Expenses 0 0 (1,446,603) 0 0 0 Total Projected Expenses: (5,507) (171,427) (1,717,837) (117,335) 12( 0y030) (60,000) Estimated Ending Balance FY14 125,351 75,436 711,144 656,737 / 2,187 350,467 FY15 Budgeted Revenues 1,000 146,439 0 93,263 F/ 376,924 120,000 Total Available: 126,351 221,875 711,144 0000 726J22) 379,111 470,467 FY15 Budgeted Expenses (1,000) (145,212) (249,228) (376,924) (120,000) Capital Carryover 0 0 0 0 0 Capital Expenses 0 0 6( 0.000) 0 5j 0.000) Total Projected Expenses: 1( ,000)(145.212 (309,228) 376 924 17( 0,000) Projected Ending Balance, FY15 126,351 76,663 401,916 703,278 2,187 300,467 Less: Designated Reserve 0 0 0 0 0 0 `-� Adjusted Ending Balance 125,351 76,663 401,916 703,278 2,187 300,467 Recommended Reserve Levels per Fiscal Policy: f/ 0 0 0 0 0 0 Available for Supplemental: 0 1,227 249,228) 46,541 0 0 Available for Capital: 125,351 75,436 651,144 656,737 2,187 300,467 Total Available 125,351 76,663 401,916 703,278 2,187 300,467 1-12 M Fund Balance Summary Estimated FYI 3-14 and Budgeted FYI 4-15 Enterprise Funds Water & Service Drainage Recreation Texas Star Texas Star Wastewater Center Utrlrty Classes Arbor Daze Golf Sports System Complex (per audit, FYE 2013) FY14 Estimated Revenues 20,134,372 1,199,998 709,248 499,237 76,424 3,891,845 1,531,937 Residual Equity Transfer 0 0 0 0 0 0 0 Total Available: 25,502,952 1,218,702 1,021,897 851,754 109,954 3,816,730 1,611,926 FY14 Estimated Expenses (20,122,554) (1,173,610) (701,440) (437,732) (81,757) (3,794,077) (1,519,950) Capital Expenses (248,580) (14,900) 2( 5.000) 171 9.338) 0 0 0 Total Projected Expenses: (20,371.134) (1,188,510) (726,440) 611 7,070) (81,757) (3,794,077) (1,519,950) Estimated Ending Balance FY14 5,131,818 30,192 295,457 234,684 28,197 22,653 91,976 FY15 Budgeted Revenues 21.036A72 1,192,805 714,520 474,030 80,010 4,455,069 1,572,580 Total Available: 26,168,290 1,222,997 1,009,977 708,714 108,207 4,487,722 1,664,556 FY15 Budgeted Expenses (21,006,135) (1,192,805) (713,262) (464,305) (79,500) (4,456,616) (1,572,475) Capital Carryover (208,074) 0 0 0 0 0 0 Capital Expenses (629,311) 10 5 0 (125,000) 10( 7,000) 0 0 0 Total Projected Expenses: (21.843,520) (1,203,305) (838,262) 57( 1,305) (79,500) (4,456,616) (1,572,475) 'rojected Ending Balance, FY15 4,324,770 19,692 171,715 137,409 28,707 31,106 92,081 ess: Designated Reserve 0 0 0 0 0 0 9 adjusted Ending Balance 4,324,770 19,692 171,715 137,409 28,707 31,106 92,081 Recommended Reserve Levels per Fiscal Policy: 4,316,329 0 146,561 95,405 0 0 0 Available for Supplemental: 30,337 0 1,258 9,725 610 8,453 105 Available for Capital: (21,896) 19,692 23,896 32,279 28,197 22,653 91,976 Total Available 8,441 19,692 25,154 42,004 28,707 31,106 92,081 1-13 M Fund Balance Summary Estimated FY13-14 and Budgeted FY14-16 Debt Service Funds Texas Star Texas Sty EDC 112 Water & G.O.Debt l Stars Sports Golf Cent Sales Wastewater Service Center Debt Complex Course Tax Debt Debt Debt Debt (Beginning Balance, FY14 $654,565 $152,433 $1,995 be,UVV W,uuv aa4,uoo 1 (per audit, FYE 2013) FY14 Estimated Revenues 3,558,955 712.769 904,615 528,701 163,900 610,274 Total Available: 4,213,520 865,257 906,610 537,800 171,909 664,340 FY14 Estimated Expenses (3,552,787) (713,915) (904,615) (528,701) (163,900) (610,250) Capital Expenses 0 0 0 0 Q 0 Total Projected Expenses: (3,552,787) 71( 3,915) 90( 4,615) (528,701) 16( 3,900) (610,250) Estimated Ending Balance FY14 660,733 151,342 1,995 9,099 8,009 54,090 FY15 Budgeted Revenues 3,641,291 710,365 907,103 607,654 159,400 612,049 Total Available: 4,302,024 861,707 909,098 616,753 167,409 666,139 FY15 Budgeted Expenses (3,735,965) (710,365) (907,103) (607,654) (159,400) (612,049) Capital Carryover 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (3,735,965) (710,365) 90( 7,103) 60( 7,654) (159,400) (612,049) 'rojected Ending Balance, FY15 566,059 151,342 1,995 9,099 8,009 54,09C .ess: Designated Reserve 0 (59,4110-) 0 0 0 ll kdjusted Ending Balance 566,059 91,932 1,995 9,099 8,009 54,09U Recommended Reserve Levels per Fiscal Policy., 311,330 Available for Supplemental: (94,674) Available for Capital: 349,403 Total Available 254,729 0 0 0 0 0 0 0 0 0 0 91,932 1.995 9.099 8.009 54,090 91,932 1,995 9,090 8,009 54,090 1-14 Fund Balance Summary Estimated FYI 3-14 and Budgeted FYI 4-15 Reserve Funds Water & Water & EDC 12 Cent Wastewater Wastewater Sales Tax Debt Debt & Rate Stabilization Reserve Emergency Reserve Reserve Texas Star Texas Star Sports Golf Course Complex Reserve Reserve FY14 Estimated Revenues 6,500 136 229,269 101,851 331,352 Total Available: 918,035 805,208 2,383,333 1,007,555 2,175,074 FY14 Estimated Expenses (6,500) 0 (520,575) 0 (394,866) Capital Expenses 0 0 0 0 (1,025,000) Total Projected Expenses: (6,500) 0 52( 0,575) 0 (1,419,866) Estimated Ending Balance FY14 911,535 805,208 1,862,758 1,007,555 755,208 FY15 Budgeted Revenues 9.220 289,452 5,000 101,900 230,587 Total Available: 920,755 1,094,660 1,867,758 1,109,455 985,795 FY15 Budgeted Expenses (9,220) 0 (497,178) . 0 (100,000) Capital Carryover 0 0 0 0 0 Capital Expenses 0 0 0 0 0 Total Projected Expenses: (9,220) 0 (497,178) 0 (100,000) ,rojected Ending Balance, FY15 911,535. 1,094,660 1,370,580 1,109,455 161 300 (20 88A765 52Ldjusted ,ess: Designated Reserve 90( 6.803)(1,091,190)0 Ending Balance 4,732 3,470 1,370,580 948,155 35 Recommended Reserve Levels per Fiscal Policy: 0 0 0 //,, 323.1111') 915,743 Available for Supplemental: Available for Capital: Total Available 0 4.732 4,732 289,452 (285,982) 3,470 (492,178) 1,862,758 1,370,580 101,900 523,144 625,044 130,587 (687,300) (556,713) C3� I� JFeR l`' . C , C �e� ,.,� 11s ! o' 1-15 City of Euless Operating Funds t P g Consolidated Statement of Budgeted Revenues & Expenditures FY2013-2014 Annual Revised Budget, FY2013-2014 Estimated, and FY2014-2015 Proposed Annual Budget FY15 Proposed to FY14 Budget FY 2013-14 FY 2013-14 FY 2014-15 Increase/(Decrease) Revised Budget Estimated Proposed $ Diff. % Diff. OPERATING FUNDS: Operating Revenues Property Tax 13,234,765 13,365,813 14,186,328 951,563 7.19% General Sales Tax 16,296,967 17,026,161 17,679,843 1,382,876 8.49% Selective Sales Tax 13,800,816 14,187,582 14,252,560 451,744 3.27% Gross Receipts Tax 4,226,298 4,475,159 4,296,974 70,676 1.67% Penalties 344,000 344,132 339,200 (4,800) (1.40%) Licenses & Permits 848,585 937,295 810,200 (38,385) (4.52%) Intergovernmental Revenue 468,783 476,590 458,650 (10,133) (2.16%) Charges For Service 27,680,930 26,973,156 29,287,680 1,606,750 5.80% Fines & Court Costs 3,492,957 3,857,327 3,611,893 118,936 3.41% Interest/Rent/Misc 1,387,439 1,435,674 1,101,483 (285,956) (20.61%) Insurance/Risk Contributions 6,358,538 6,358,538 6,920,066 561,528 8.83% 88,140,078 89,437,427 92,944,877 4,804,799 5.45% Transfers For Capital/Reserves - - - - 0.00% Operating/Debt 9,586,034 9,925,976 10,104,747 518,713 5A1% 9,586,034 9,925,976 10,104,747 518,713 5.41% Operating Revenues 97,726,112 99,363,403 103,049,624 5,323,512 5.45% Other Sources Bond Proceeds - - - - 0.00% Total Operating Revenues & Other Sources 97,726,112 99,363,403 103,049,624 5,323,512 5.45% Operating Expenses Salaries 27,509,798 27,563,333 28,991,044 1,481,246 5.38% Benefits 11,208,204 10,919,829 12,049,303 841,099 7.50% Prof/Tech/Contract Services 3,534,404 3,583,571 3,811,674 277,270 7.84% Water Purchase/Utility 12,860,545 12,319,992 12,959,978 99,433 0.77% Maintenance 1,753,941 1,756,045 1,879,621 125,680 7.17% Other Purch Svcs/Contingency 1,019,318 916,238 919,506 (99,812) (9.79%) Insurance 5,739,269 5,741,408 6,671,475 932,206 16.24% G&A-Other 296,451 329,579 362,430 65,979 22.26% Rebates/Incentives 10,767,494 ] L191,811 11,334,662 567,168 5.27% Supplies 3,127,913 3,143,683 3,426,361 298,448 9.54% Capital Expenses 7,257,775 4,690,173 9,319,835 2,062,060 28.41% Debt 7,928,771 7,928,771 6,838,256 (1,090,515) (13.75%) Total Operating Expenses 93,003,883 90,084,433 98,564,145 5,560,262 5.98% Transfers Operating/Debt 8,317,089 8,336,065 9,256,611 939,522 11.30% Capital/Reserves 1,964,786 1,964,786 3,740,467 1,775,681 90.38% 10,281,875 10,300,851 12,997,078 2,715,203 26.41% Operating Expenses 103,285,758 100,385,284 111,561,223 8,275,465 8.01% Other Uses Payment For Refunded Bonds - - - - 0.00% Total Operating Expenses & Other Uses 103,285,758 100,385,284 111,561,223 8,275,465 8.01% Operating Exeess/(Shortage) (5,559,646) (1,021,881) (8,51I,599) 1-16 Where Does The Money Come From? FY14-15 Go 40) W&WW 20% 14% 2% EDC 4% Budgeted FY13-14 Proposed FY14-15 Use of Use of Fund Revenue Reserves Revenue Reserves General $ 33,901,762 $ 2,587,894 Hotel/Motel $ 305,120 $ 55,398 Juvenile Case $ 87,500 $ - EDC %0 Sales Tax $ 4,100,532 $ 889,809 CCPD Y4¢ Sales Tax $ 1,969,802 $ 261,606 Police Seized Assets Fund $ - $ 1,717,837 Police Drug Fund $ 1,000 $ - Public Safety Special Revenue $ 148,927 $ - Car Rental $ 13,462,751 $ 1,365,811 Glade Parks PID $ 718,012 $ - Glade Parks TIRZ $ 116,442 $ Cable PEG Fund $ 60,000 $ - Water & Wastewater $ 20,820,949 $ 456,654 Service Center $ 1,173,610 $ 14,900 Drainage Utility $ 709,500 $ 25,000 Recreation Classes $ 442,732 $ 179,338 Arbor Daze $ 60,000 $ - Texas Star Golf Course (TSGC) $ 3,826,012 $ Texas Star Sports Complex (TSSC) $ 1,508,580 $ - Equip. Replacement $ 1,120,576 $ 416,724 Insurance $ 6,006,016 $ 100,000 Risk/WC $ 813,722 $ 300,910 G.O. Debt $ 3,429,336 $ 123,451 Star Center Debt $ 713,265 $ 650 EDC Debt $ 904,615 $ - Water & Wastewater Debt $ 528,701 $ TSSC Debt $ 163,900 $ TSGC Debt $ 610,250 $ - TOTAL $ 97,703,612 $ 8,495,982 $ 35,741,295 ' $ 2,871,610 $ 315,050- $ 68,398 $ 115,030- $ - $ 4,444,03&- $ 1,058,381 $ 2,183,294-" $ 185,705 $ -r $ 309,228 $ 1,000-" $ - $ 146,439 $ - $ 13,879,560 $ 5,337,787 $ 93,263 $ - $ 376,924 $ - $ 120,000- $ 50,000 $ 21,036,472-� $ 837,385 $ 1,192,805-- $ 10,500 $ 714,520 $ 125,000 $ 474,030 $ 107,000 $ 80,010 $ - $ 4,465,069` $ $ 1,572,580- $ - $ 1,728,117- $ - $ 6,915,989 $ 100,000 $ 816,277 $ 175,000 $ 3,641,291 $ 94,674 $ 710,365 $ - $ 907,103 $ $ 607,654 $ $ 159,400 $ $ 612,049 $ - $ 103,049,624 $ 11,330,668 1-17 FY14-15 Where Does The Money Go? Debt "Other RiskMC 7% 6% 104 Budgeted FY13-14 Proposed FY14-15 Operating Capital Fund Expenses Expenses General $ 33,851,706 $ 2,587,894 Hotel/Motel $ 304,165 $ 55,398 Juvenile Case $ 81,780 $ - EDC'Y20 Sales Tax $ 4,048,832 $ 889,809 CCPD%0 Sales Tax $ 1,958,433 $ 261,606 Police Seized Assets Fund $ 271,234 $ 1,446,603 Police Drug Fund $ 1,000 $ - Public Safety Special Revenue $ 148,927 $ - Car Rental $ 11,377,081 $ 1,365,811 Glade Parks PID $ 124,802 $ - Glade Parks TIRZ $ 116,442 $ Cable PEG Fund $ 60,000 $ - Water & Wastewater $ 20,752,835 $ 456,654 Service Center $ 1,173,610 $ 14,900 Drainage Utility $ 701,440 $ 25,000 Recreation Classes $ 437,732 $ 179,338 Arbor Daze $ 55,000 $ - Texas Star Golf Course (TSGC) $ 3,826,012 $ Texas Star Sports Complex (TSSC) $ 1,480,613 $ Equip. Replacement $ 1,537,300 $ - Insurance $ 5,996,239 $ 100,000 Risk/WC $ 804,421 $ 300,910 G.O. Debt $ 3,552,787 $ - Star Center Debt $ 713,915 $ EDC Debt $ 904,615 $ Water & Wastewater Debt $ 528,701 $ TSSC Debt $ 163,900 $ TSGC Debt $ 610,250 $ - TOTAL $ 95,583,772 $ 7,683,923 Operating Capital Expenses Expenses $ 35,724,258 $ 2,871,610 $ 304,407 $ 68,398 $ 84,927 $ - $ 4,387,454 $ 1,058,381 $ 2,137,629 $ 185,705 $ 249,228 $ 60,000 $ 1,000 $ - $ 145,212 $ - $ 11,656,276 $ 5,337,787 $ 46,722 $ - $ 376,924 $ - $ 120,000 $ 50,000 $ 21,006,135 $ 837,385 $ 1,192,805 $ 10,500 $ 713,262 $ 125,000 $ 464,305 $ 107,000 $ 79,500 $ - $ 4,456,616 $ $ 1,572,475 $ $ 1,407,340 $ - $ 6,905,744 $ 100,000 $ 809,702 $ 175,000 $ 3,735,965 $ - $ 710,365 $ $ 907,103 $ $ 607,654 $ $ 159,400 $ $ 612,049 $ $ 100,574,457 $ 10,986,766 1-18 FY14-15 Prc Miscellaneous 2% Tram, 7' General Fund Revenues 0 % Fines & Fees 14% saxes Licenses/Permits 3% Franchise Fees 12% Proposed FY14 Budget to General Fund Actual Budget Estimated Budget FY15 Proposed Revenues FY 13 FY 14 FY 14 FY 15 $ Diff % Diff. Property Taxes $ 9,557,360 $ 10,107,677 $ 10,107,677 $ 10,799,160 $ 691,483 7% Prior Year Property Taxes $ 97,736 $ 48,411 $ 48,411 $ 40,000 $ (8,411) (17%) Penalties & Interest $ 85,414 $ 55,000 $ 65,000 $ 60,000 $ 5,000 9% Sales Tax $ 8,075,443 $ 8,181,813 $ 8,496,901 $ 8,821,633 $ 639,820 8% Additional Sales Tax $ 2,021,203 $ 2,046,366 $ 2,133,095 $ 2,217,009 $ 170,643 8% Mixed Drink Tax $ 60,823 $ 55,000 $ 65,000 $ 73,000 $ 18,000 33% Electric Franchise $ 1,609,056 $ 1,643,000 $ 1,712,621 $ 1,625,000 $ (18,000) (1%) Gas Franchise $ 306,295 $ 276,500 $ 415,635 $ 325,000 $ 48,500 18% Telephone Franchise $ 346,864 $ 329,000 $ 338,093 $ 317,950 $ (11,050) (3%) Sanitation Service $ 203,770 $ 212,000 $ 196,200 $ 196,200 $ (15,800) (7%) Recycling Franchise Fee $ 15,013 $ 14,750 $ 16,000 $ 16,000 $ 1,250 8% Cable Franchise Fee $ 645,301 $ 650,000 $ 657,462 $ 645,000 $ (5,000) (1%) W&WW Franchise Tax $ 951,400 $ 1,041,048 $ 1,019,148 $ 1,051,824 $ 10,776 1% Other Permits $ 19,658 $ 18,000 $ 18,000 $ 18,000 $ - 0% Health Permits $ 77,635 $ 81,620 $ 80,510 $ 80,000 $ (1,620) (2%) Fire Permits $ 54,905 $ 46,500 $ 43,000 $ 43,000 $ (3,500) (8%) Contractor Regulatory License $ 60,000 $ 64,000 $ 58,000 $ 60,000 $ (4,000) (6%) Minimum Housing $ 225,456 $ 211,820 $ 215,000 $ 200,000 $ (11,820) (6%) Misc. Permits and Fees $ 55,907 $ 51,090 $ 53,385 $ 47,800 $ (3,290) (6%) Building Permits $ 692,787 $ 610,000 $ 713,000 $ 590,000 $ (20,000) (3%) Swimming Pools/Concessions $ 241,812 $ 145,000 $ 228,600 $ 223,600 $ 78,600 54% Auto Theft Task Force Grant $ 87,267 $ 86,275 $ 89,428 $ 87,000 $ 725 1 % School Resource Officers $ 284,356 $ 290,050 $ 290,050 $ 301,650 $ 11,600 4% Municipal Court $ 3,282,522 $ 3,150,445 $ 3,497,315 $ 3,368,630 $ 218,185 7% Library Fees $ 55,534 $ 55,800 $ 53,400 $ 54,400 $ (1,400) (3%) Ambulance Fees $ 910,275 $ 805,000 $ 925,000 $ 910,000 $ 105,000 13% Alarm Revenue $ 127,700 $ 131,000 $ 125,000 $ 125,000 $ (6,000) (5%) Jail Revenue $ 370,425 $ 350,000 $ 332,000 $ 290,000 $ (60,000) (17%) Interest Income $ 40,710 $ 61,725 $ 29,229 $ 30,000 $ (31,725) (51%) Miscellaneous $ 186,275 $ 97,400 $ 77,019 $ 51,650 $ (45,750) (47%) Tower Lease $ 393,440 $ 400,000 $ 395,000 $ 430,458 $ 30,458 8% Betterment/Contributions $ 15,770 $ 16,000 $ 15,000 $ 15,000 $ (1,000) (6%) Transfers $ 2,420,190 $ 2,569,472 $ 2,592,643 $ 2,627,331 $ 57,859 2% TOTAL REVENUES $ 33,578,303 $ 33,901,762 $ 35,101,822 $ 35,741,295 $ 1,839,533 5% Use of Reserves $ - $ 2,587,894 $ 1,495,558 $ 2,871,610 $ 283,716 11% TOTAL RESOURCES $ 33,578,303 $ 36,489,656 $ 36,597,380 $ 38,612,905 $ 2,123,249 6% 1-19 General Fund Expenditures FY14-15 Public Works PACS Capital 6% 7% City Admin Finance 5% 3% 4% Admin Srvcs 6% Non -Depart Police 12% 32% Development` 2% Fire 23% Proposed FY14 Budget to General Fund Actual Budget Estimated Budget FY15 Proposed Expenditures FY 13 FY 14 FY 14 FY 15 $ Diff % Diff. City Council $ 20,047 $ 38,875 $ 38,875 $ 40,875 $ 2,000 5% City Administration $ 488,310 $ 505,129 $ 505,129 $ 552,755 $ 47,626 9% City Secretary $ 318,855 $ 342,836 $ 342,836 $ 352,477 $ 9,641 3% Communications/Marketing $ 10,142 $ 12,773 $ 12,773 $ 23,475 $ 10,702 84% Total - City Administration $ 837,354 $ 899,613 $ 899,613 $ 969,582 $ 69,969 8% Finance/Budget $ 220,654 $ 216,371 $ 216,371 $ 232,304 $ 15,933 7% Municipal Court $ 662,037 $ 685,662 $ 685,662 $ 712,871 $ 27,209 4% Accounting $ 208,091 $ 308,691 $ 308,691 $ 321,144 $ 12,453 4% Purchasing $ 78,316 $ 86,261 $ 86,261 $ 91,643 $ 5,382 6% Total - Finance $ 1,169,099 $ 1,296,985 $ 1,296,985 $ 1,357,962 $ 60,977 5% Emergency Management $ 17,942 $ 39,855 $ 39,855 $ 50,775 $ 10,920 27% Police Code Compliance $ 1,382,205 $ 1,400,058 $ 1,400,058 $ 1,581,518 $ 181,460 13% Police Administration $ 663,406 $ 680,580 $ 680,580 $ 819,734 $ 139,154 20% Police Patrol $ 4,526,746 $ 4,865,437 $ 4,865,437 $ 4,881,511 $ 16,074 0% Police CID $ 1,671,152 $ 1,740,213 $ 1,740,213 $ 1,621,319 $ (118,894) (7%) Police Service $ 1,890,796 $ 1,972,926 $ 1,972,926 $ 2,023,770 $ 50,844 3% Police Detention $ 1,378,869 $ 1,497,756 $ 1,497,756 $ 1,537,385 $ 39,629 3% Total -Police $ 11,531,116 $ 12,196,825 $ 12,196,825 $ 12,516,012 $ 319,187 3% Fire Marshal/Education $ 525,341 $ 550,865 $ 550,865 $ 570,860 $ 19,995 4% Fire Administration $ 322,378 $ 484,049 $ 484,049 $ 498,143 $ 14,094 3% EMS/Suppression $ 7,397,467 $ 7,554,724 $ 7,554,724 $ 7,952,330 $ 397,606 5% Total -Fire $ 8,245,186 $ 8,589,638 $ 8,589,638 $ 9,021,333 $ 431,695 5% Information Services $ 294,106 $ 331,637 $ 331,637 $ 343,371 $ 11,734 4% Personnel $ 340,754 $ 381,354 $ 381,354 $ 408,432 $ 27,078 7% Facility Maintenance $ 774,963 $ 865,815 $ 865,815 $ 907,210 $ 41,395 5% Libra $ 647,959 $ 673,759 $ 673,759 $ 709,266 $ 35,507 5% Total - Administrative Services $ 2,057,781 $ 2,252,565 $ 2,252,565 $ 2,368,279 $ 115,714 5% Planning & Development $ 246,574 $ 278,616 $ 278,616 $ 291,732 $ 13,116 5% Inspection Services $ 313,287 $ 332,125 $ 332,125 $ 327,359 $ 4,766 1% Total -Development $ 559,861 $ 610,741 $ 610,741 $ 619,091 $ 8,350 1% Recreation $ 613,096 $ 621,446 $ 621,446 $ 656,474 $ 35,028 6% Parks $ 1,289,101 $ 1,308,364 $ 1,308,364 $ 1,301,269 $ (7,095) (1%) Swimming Pools $ 217,926 $ 132,500 $ 132,500 $ 132,500 $ - 0% Senior Center $ 193,533 $ 227,089 $ 227,089 $ 232,147 $ 5,058 2% Recreation Admin. $ 79,843 $ 75,735 $ 75,735 $ 68,386 $ 7,349 10% Total -Parks & Comm Srvcs $ 2,393,499 $ 2,365,134 $ 2,365,134 $ 2,390,776 $ 25,642 1% Street Maintenance $ 1,144,223 $ 1,291,724 $ 1,291,724 $ 1,538,892 $ 247,168 19% Animal Control $ 271,255 $ 269,741 $ 269,741 $ 296,945 $ 27,204 10% City Engineer $ 47,084 $ 85,008 $ 85,008 $ 85,871 $ 863 1% Total - Public Works $ 1,462,562 $ 1,646,473 $ 1,646,473 $ 1,921,708 $ 275,235 17% Legal Services $ 104,642 $ 105,000 $ 105,000 $ 130,000 $ 25,000 24% Non -Departmental $ 3,548,641 $ 3,866,732 $ 4,018,860 $ 4,400,515 $ 533,783 14% Betterment $ 16,225 $ 22,000 $ 22,000 $ 29,000 $ 7,000 32% Total - Non -Depart. $ 3,669,508 $ 3,993,732 $ 4,145,860 $ 4,559,515 $ 565,783 14% Total Operating Expenses $ 31,925,967 $ 33,851,706 $ 34,003,834 $ 35,724,258 $ 1,872,552 6% Capital Expenses $ 1,073,397 $ 2,587,894 $ 1,495,558 $ 2,871,610 $ 283,716 11% Total Expenses $ 32,999,364 $ 36,439,600 $ 35,499,392 $ 38,595,868 $ 2,156,268 6% 1-20 TAX RATE SCENARIOS As Computed from July 2014 Certified Tax Roll Fiscal Year 2014-15 Revenue at Revenue at Revenue at Fiscal Year 2013-14 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.470000 0.451310 0.467500 0.479598 Debt Tax Rate 0.109381 0.102995 0.102995 0.102995 M & O Tax Rate 0.360619 0.348315 0.364505 0.376603 Assessed Valuation (a) $2,858,755,649 $3,050,289,663 $3,050,289,663 $3,050,289,663 Adj. Net Taxable Value Assessed (b) $2,845,552,006 $3,007,809,028 $3,007,809,028 $3,007,809,028 TIF Increment Value (c) $13,203,644 $42,480,635 $42,480,635 $42,480,635 Total Debt $4,265,703 $4,260,328 $4,260,328 $4,260,328 Debt Paid by other Sources ($1,302,602) ($1,298,621) ($1,298,621) ($1,298,621) Taxable Debt Service $2,963,101 $2,961,707 $2,961,707 $2,961,707 Debt Revenue $2,948,975 $2,972,233 $2,972,233 $2,972,233 Prior Year Debt Revenue $3,013,195 $2,948,975 $2,948,975 $2,948,975 Increase (Decrease) in Debt Revenue ($64,220) $23,258 $23,258 $23,258 M&O Revenue - General Fund $10,107,677 $10,319,500 $10,799,160 $11,157,587 Prior Year M&O Revenue $9,661,156 $10,107,677 $10,107,677 $10,107,677 Increase (Decrease) in M&O Revenue $446,521 $211,823 $691,483 1 $1,049,909 Total Increase in Tax Revenue $382,301 $235,081 $714.741 1 $1,073,167 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 less 75% of TIF increment ($56,640,847 @ 75% = $42,480,635). (c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($56,640,847 @ 75% = $42,480,635). Note: Under these circumstances each penny of tax equals approximately $296,269 ($3,007,809,028".01'.985/100 = $296,269). M&O = Maintenance and Operations 1-21 Water & Wastewater Revenues FY14-15 Other (1) Recycling 2% Wastewater 37% Penalties Reclaimed Water 1% 2% later 56% 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 FY14 Budget to Water & Wastewater Actual Budget Estimated Budget FY15 Proposed Revenues FY 13 FY 14 FY 14 FY 15 $ Diff % Diff. Interest Income(') $ 15,810 $ 30,000 $ 10,217 $ 12,000 $ (18,000) (60%) Sanitation $ 191,782 $ 190,000 $ 190,000 $ 190,000 $ - 0% Water Service $ 11,047,759 $ 12,016,997 $ 11,111,181 $ 11,691,856 $ (325,141) (3%) Wastewater Service $ 6,606,665 $ 7,483,295 $ 7,339,947 $ 7,735,966 $ 252,671 3% Reclaimed Water Service $ 163,739 $ 194,657 $ 165,027 $ 473,650 $ 278,993 143% New Meters(') $ 21,718 $ 25,000 $ 25,000 $ 25,000 $ - 0% Reconnect Fees(') $ 228,420 $ 220,000 $ 220,000 $ 220,000 $ 0% Inspection Fees(i) $ 121,489 $ 65,000 $ 150,000 $ 65,000 $ 0% Miscellaneous(') $ 123,330 $ 35,000 $ 35,000 $ 35,000 $ 0% Penalties $ 244,194 $ 260,000 $ 250,000 $ 250,000 $ (10,000) (4%) Initiations/Transfer Fees(') $ 28,080 $ 26,000 $ 26,000 $ 26,000 $ - 0% Recycling Fees $ 287,972 $ 275,000 $ 312,000 $ 312,000 $ 37,000 13% Use of Rate Stabilization $ 120,742 $ 274,107 $ 520,575 $ 289,751 $ 15,644 6% Rate Stabilization Rebate $ (120,742) $ (274,107) $ (220,575) $ (289,751) $ (15,644) 6% TOTAL REVENUES $ 19,080,957 $ 20,820,949 $ 20,134,372 $ 21,036,472 $ 215,523 1% Use of Reserves $ 642,823 $ 456,654 $ 248,580 $ 837,385 $ 380,731 83% TOTAL RESOURCES $ 19,723,780 $ 21,277,603 $ 20,382,952 $ 21,873,857 $ 596,254 3% 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 FY14-15 Non -Depart. 35% Capital GIS 4% 2% Finance 2% �r Public Works 2% Wastewater Treatment 19% Water Distribution 4% Water Production 32% 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 FY14 Budget to Water & Wastewater Actual Budget Estimated Budget FY15 Proposed Expenditures FY 13 FY 14 FY 14 FY 15 $ Diff % Diff. Water Office $ 472,368 $ 426,802 $ 425,151 $ 442,066 $ 15,264 4% Total -Finance $ 472,368 $ 426,802 $ 425,151 $ 442,066 $ 15,264 4% City Engineer $ 310,746 $ 321,025 $ 296,805 $ 298,657 $ (22,368) (7%) Water Production $ 6,413,108 $ 7,248,269 $ 6,611,185 $ 7,036,183 $ (212,086) (3%) Water Distribution $ 783,221 $ 834,224 $ 809,315 $ 890,990 $ 56,766 7% Wastewater Treatment $ 2,984,977 $ 3,999,168 $ 4,000,468 $ 4,122,728 $ 123,560 3% Meter Reading $ 57,069 $ 59,740 $ 59,740 $ 62,131 $ 2,391 4% Total -Public Works $ 10,549,121 $ 12,462,426 $ 11,777,613 $ 12,410,689 $ (51,737) (0%) Recycling $ 67,900 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS $ 476,263 $ 518,567 $ 519,685 $ 524,584 $ 6,017 1% Legal Services $ 67,934 $ 75,000 $ 75,000 $ 75,000 $ - 0% Non -Departmental $ 6,862,189 $ 7,228,740 $ 7,283,905 $ 7,512,496 $ 283,756 4% Total -Non Departmental $ 7,474,286 $ 7,863,607 $ 7,919,890 $ 8,153,380 $ 289,773 4% Total Operating Expenses $ 18,495,774 $ 20,752,835 $ 20,1229554 $ 21,006,135 $ 253,300 1% Capital Expenses $ 1,228,006 $ 456,654 $ 248,580 $ 837,385 $ 380,731 83% Total Expenses $ 19,723,780 $ 21,209,489 $ 20,371,134 $ 21,843,520 $ 634,031 3% 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: eter arge: Meter Size (inches) Monthly Charge Meter Size (inches) Monthly Charge 5/8-3/4* $ 8.45 5/8-3/4* $ 8.95 1 $ 9.88 1 $ 10.46 1 1 /2 $ 13.84 1 1 /2 $ 14.66 2 $ 22.93 2 $ 24.28 3 $ 46.64 3 $ 49.39 4 $ 82.22 4 $ 87.07 5 $ 129.65 5 $ 137.30 6 $ 184.99 6 $ 195.91 Residential o Me Charge per 1,000 gallons (tgals) Residential o ume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 2.67 0-2 tgals $ 2.97 3-8 tgals $ 3.60 3-8 tgals $ 3.90 9-15 tgals $ 4.17 9-15 tgals $ 4.47 16-35 tgals $ 4.70 16-35 tgals $ 5.00 Over 35 tgals $ 5.30 Over 35 tgals $ 5.60 250 per 1,000 (tgals) up to 15 tgals/monthly 320 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 25¢/tgal $ 274,107 Estimated total refund @ 32¢/tgal $ 289,751 Estimated refund volume in tgals: 1,096,428 Estimated refund volume in tgals: 905,471 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 $ 3.93 0-2 tgals $ 4.23 3-8 tgals $ 3.93 3-8 tgals $ 4.23 9-15 tgals $ 4.17 9-15 tgals $ 4.47 16-35 tgals $ 4.70 16-35 tgals $ 5.00 Over 35 tgals $ 5.30 Over 35 tgals $ 5.60 Other Volume Charges per 1,000 gallons (tgals) Other Volume Charges per 1,000 gallons (tgals) Commercial & Multi -family $ 3.93 Commercial & Multi -family $ 4.23 Fire Hydrant & Gas Wells $ 9.19 Fire Hydrant & Gas Wells $ 9.49 Supplemental Irrigation $ 9.19 Supplemental Irrigation $ 9.49 Reclaimed o ume Charge per 11000 gallons (tgals) ec acme o ume Charge per 1,000 gallons (tgals) Non -Boosted $ 1.55 Non -Boosted $ 1.55 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ 3.68 0-8 tgals $ 3.85 9-15 tgals $ 3.91 9-15 tgals $ 4.07 16-35 tgals $ 4.28 16-35 tgals $ 4.55 Over 35 tgals $ 4.85 Over 35 tgals $ 5.10 Construction & Gas Wells $ 7.75 Construction & Gas Wells $ 8.07 1-24 WASTEWATER SERVICE RATES Current Rates: Proposed Rates: Residential arges: Residential Base arge: Base Charge: Base Charge: Within Corporate Limits $ 7.25 Within Corporate Limits $ 7.75 Outside Corporate Limits $ 11.75 Outside Corporate Limits $ 12.25 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 $ 3.19 Within Corporate Limits $ 3.33 Outside Corporate Limits $ 3.19 Outside Corporate Limits $ 3.33 Commercial and IndustrialCharges: Commercial and Industrialurges: Base Charge: Base Charge: Within Corporate Limits $ 7.25 Within Corporate Limits $ 7.75 Outside Corporate Limits $ 11.75 Outside Corporate Limits $ 12.25 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 $ 3.19 Within Corporate Limits $ 3.33 Outside Corporate Limits $ 3.19 Outside Corporate Limits $ 3.33 1-25 General Fund Detail General Mind Revenues General Fund Assumptions General Fund Multi- Year Analysis General Fund 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 OR FY14-15 rrc Miscellaneous 2% Tran: 7° General Fund Revenues 0% Fines 8 Fees 14% Taxes Licenses/Permits 3% ?es 14 /0 Proposed FY14 Budget to General Fund Actual Budget Estimated Budget FY15 Proposed Revenues FY 13 FY 14 FY 14 FY 15 $ Diff % Diff. Property Taxes $ 9,5577360 $ 10,107,677 $ 10,107,677 $ 10,799,160 $ 691,483 7% Prior Year Property Taxes $ 97,736 $ 48,411 $ 48,411 $ 40,000 $ (8,411) (17%) Penalties & Interest $ 85,414 $ 55,000 $ 65,000 $ 60,000 $ 5,000 9% Sales Tax $ 8,075,443 $ 8,181,813 $ 8,496,901 $ 8,821,633 $ 639,820 8% Additional Sales Tax $ 2,021,203 $ 2,046,366 $ 2,133,095 $ 2,217,009 $ 170,643 8% Mixed Drink Tax $ 60,823 $ 55,000 $ 65,000 $ 73,000 $ 18,000 33% Electric Franchise $ 1,609,056 $ 1,643,000 $ 1,712,621 $ 1,625,000 $ (18,000) (1%) Gas Franchise $ 306,295 $ 276,500 $ 415,635 $ 325,000 $ 48,500 18% Telephone Franchise $ 346,864 $ 329,000 $ 338,093 $ 317,950 $ (11,050) (3%) Sanitation Service $ 203,770 $ 212,000 $ 196,200 $ 196,200 $ (15,800) (7%) Recycling Franchise Fee $ 15,013 $ 14,750 $ 16,000 $ 16,000 $ 1,250 8% Cable Franchise Fee $ 645,301 $ 650,000 $ 657,462 $ 645,000 $ (5,000) (1%) W&WW Franchise Tax $ 951,400 $ 1,041,048 $ 1,019,148 $ 1,051,824 $ 10,776 1% Other Permits $ 19,658 $ 18,000 $ 18,000 $ 18,000 $ - 0% Health Permits $ 77,635 $ 81,620 $ 80,510 $ 80,000 $ (1,620) (2%) Fire Permits $ 54,905 $ 46,500 $ 43,000 $ 43,000 $ (3,500) (8%) Contractor Regulatory License $ 60,000 $ 64,000 $ 58,000 $ 60,000 $ (4,000) (6%) Minimum Housing $ 225,456 $ 211,820 $ 215,000 $ 200,000 $ (11,820) (6%) Misc. Permits and Fees $ 55,907 $ 51,090 $ 53,385 $ 47,800 $ (3,290) (6%) Building Permits $ 692,787 $ 610,000 $ 713,000 $ 590,000 $ (20,000) (3%) Swimming Pools/Concessions $ 241,812 $ 145,000 $ 228,600 $ 223,600 $ 78,600 54% Auto Theft Task Force Grant $ 87,267 $ 86,275 $ 89,428 $ 87,000 $ 725 1 % School Resource Officers $ 284,356 $ 290,050 $ 290,050 $ 301,650 $ 11,600 4% Municipal Court $ 3,282,522 $ 3,150,445 $ 3,497,315 $ 3,368,630 $ 218,185 7% Library Fees $ 55,534 $ 55,800 $ 53,400 $ 54,400 $ (1,400) (3%) Ambulance Fees $ 910,275 $ 805,000 $ 925,000 $ 910,000 $ 105,000 13% Alarm Revenue $ 127,700 $ 131,000 $ 125,000 $ 125,000 $ (6,000) (5%) Jail Revenue $ 370,425 $ 350,000 $ 332,000 $ 290,000 $ (60,000) (17%) Interest Income $ 40,710 $ 61,725 $ 29,229 $ 30,000 $ (31,725) (51%) Miscellaneous $ 186,275 $ 97,400 $ 77,019 $ 51,650 $ (45,750) (47%) Tower Lease $ 393,440 $ 400,000 $ 395,000 $ 430,458 $ 30,458 8% Betterment/Contributions $ 15,770 $ 16,000 $ 15,000 $ 15,000 $ (1,000) (6%) Transfers $ 2,420,190 $ 2,569,472 $ 2,592,643 $ 2,627,331 $ 57,859 2% TOTAL REVENUES $ 33,578,303 $ 33,901,762 $ 35,101,822 $ 35,741,295 $ 1,839,533 5% Use of Reserves $ - $ 2,587,894 $ 1,495,558 $ 2,871,610 $ 283,716 11% TOTAL RESOURCES $ 33,578,303 $ 36,489,656 $ 36,5975380 $ 38,612,905 $ 25123,249 6% 2-1 GENERAL FUND FY20 5 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Property Taxes Projections are based on current tax rate of 46.750 with certified appraisals from Tarrant Appraisal District. Prior Year Property Taxes Projections are based on a slight decrease from FY14 estimates as collections rates have been better. Penalties & Interest Projections are based on a slight decrease from FY14 estimates as collections rates have been better. Sales Tax Projections based on current year actual collections with 3.0% rowth and known new businesses less TIF allocation. Additional Sales Tax Based on 25% of projected sales tax revenues before TIF allocation. Mixed Drink Tax Projection based on current year actual collections with known new businesses. Electric Franchise Projected between FY14 budget and estimate as it includes growth but considers the effects of a milder year. Gas Franchise Projected over a 6% increase from FY13 with known rate increase but also projecting a year not as cold as FY14. Telephone Access Line Fees Projected a slight decrease from FY14 budget and estimates following historic trend. Sanitation Services Franchise Projection based on FY14 collections remaining flat. Recycling Franchise Projection based on FY14 collections remaining flat. Cable Franchise Projected based on FY13 actuals. Water & Wastewater Franchise Based on 5% of projected gross receipts in Enterprise Fund. Other Permits Projection to remain flat with FY14 estimated collections. Health Permits Projection to remain flat with FY14 estimated collections. Fire Permits Projection to remain flat with FY14 estimated collections. Contractors Regulatory License Projection to remain flat with FY13 collections. Minimum Housing Projections based on apartment inspection rate structure. Miscellaneous Permits and Fees Projected to decrease about 6% from FY14 budget. Building Permits Projecting a slight decrease to FY14 budget. Police Program Reimbursements Based on 80% of projected officer salary School Police Reimbursements Based on current contract of four patrol officers. Municipal Court Projection based on last couple of year. Library Fees Projected to increase almost 2% from FY14 estimated collections. Ambulance Fees Projected based on FY13 actuals. Alarm Revenue Projected to remain flat with FY14 estimates. Jail Revenue Projected reduction with the uncertainty of federal actions. Interest Income Projected to increase slightly from FY14 estimates as interest rates are expected to increase slightly in second quarter of 2015. Miscellaneous Projected to decrease 33% from FY14 estimates. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY14 estimates. Transfers Based on administrative fees charged to utility operations and 1/3 of Euless' portion of the Car Rental Tax. 2-2 General Fund Multi -Year Analysis $40.0 $35.0 $30.0 p $25.0 75 $20.0 $15.0 c a) $10.0 $5.0 $0.0 FY2011 FY2012 FY2013 FY2014 BUD FY2014 EST FY2015 PROP ■Property Taxes ■Franchise Fees ❑Sales & Use Taxes ❑Fines & Fees ❑Licenses & Permits IN Interest Income ■Int'gov't./Trans./Misc. FY14 Budget to REVENUE ACTUAL ACTUAL ACTUAL BUDGETED ESTIMATED PROPOSED FY15Proposed SOURCE FY2011 FY2012 FY2013 FY2014 FY2014 FY2015 % Diff Property Taxes $8,625,924 $9,100,486 $9,740,510 $10,211,088 $10,221,088 $10,899,160 6.7% Franchise Fees $4,174,627 $4,114,181 $4,077,699 $4,166,298 $4,355,159 $4,176,974 0.3% Sales & Use Taxes $8,372,611 $9,430,501 $10,157,469 $10,283,179 $10,694,996 $11,111,642 8.1% Fines & Fees $4,163,439 $4,418,694 $4,988,268 $4,637,245 $5,161,315 $4,971,630 7.2% Licenses & Permits $779,939 $1,263,731 $1,186,348 $1,083,030 $1,180,895 $1,038,800 (4.1%) Interest Income $47,407 $47,169 $40,710 $61,725 $29,229 $30,000 (51.4%) Int'gov't./Trans./Misc. $3,586,135 $3,573,878 $3,387,299 $3,459,197 $3,459,140 $3,513,089 1.6% TOTAL REVENUES $29,750,082 $31,948,640 $33,578,303- $33,901,762 $35,101,822 $35,741,295 5.4% SourceRevenue .• of General Fund Revenues Average Property Taxes 29% 28% 29% 30% 29% 30% 29.37% Franchise Fees 14% 13% 12% 12% 12% 12% 12.57% Sales & Use Taxes 28% 30% 30% 30% 30% 31 % 29.97% Fines & Fees 14% 14% 15% 14% 15% 14% 14.16% Licenses & Permits 3% 4% 4% 3% 3% 3% 3.26% Interest Income 0% 0% 0% 0% 0% 0% 0.13% Int'govern./Misc. 12% 11% 10% 10% 10% 10% 10.54% 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 now shows sales and use tax to be the largest source of revenues averaging 29.97% of the total. Previously this was property tax which is now the second highest source on average at 29.37% and fines third at 14.16%. Franchise Fees make up approximately 12.57% of total revenues with other sources varying from less than 1 % to almost 11 %. 2-3 General Fund Expenditures FY14-15 PACS Capital Finance 5% Public Works 6% 7% City Admin 4% 3% Admin Srvcs 6% Non -Depart 12% Police 32% Development 2% Fire 23% Proposed FY14 Budget to General Fund Actual Budget Estimated Budget FY15 Proposed Expenditures FY 13 FY 14 FY 14 FY 15 $ Diff % Diff. City Council $ 20,047 $ 38,875 $ 38,875 $ 40,875 $ 2,000 5% City Administration $ 488,310 $ 505,129 $ 505,129 $ 552,755 $ 47,626 9% City Secretary $ 318,855 $ 342,836 $ 342.836 $ 352,477 $ 9,641 3% Comm unications/Marketin $ 10,142 $ 12,773 $ 12,773 $ 23,475 $ 10,702 84% Total - City Administration $ 837,354 $ 899,613 $ 899,613 $ 969,582 $ 69,969 8% Finance/Budget $ 220,654 $ 216,371 $ 216,371 $ 232,304 S 15,933 7% Municipal Court $ 662,037 $ 685,662 $ 685,662 $ 712,871 $ 27,209 4% Accounting $ 208,091 $ 308,691 $ 308,691 $ 321,144 $ 12,453 4% Purchasing $ 78,316 $ 86,261 $ 86,261 $ 91,643 $ 5,382 6% Total - Finance $ 1,169,099 $ 1,296,985 $ 1,296,985 $ 1,357,962 $ 60,977 5% Emergency Management $ 17,942 $ 39,855 $ 39,855 $ 50,775 $ 10,920 27% Police Code Compliance $ 1,382,205 $ 1,400,058 $ 1,400,058 $ 1,581,518 $ 181,460 13% Police Administration $ 663,406 $ 680,580 $ 680,580 $ 819,734 $ 139,154 20% Police Patrol $ 4,526,746 $ 4,865,437 $ 4,865,437 $ 4,881,511 $ 16,074 0% Police CID $ 1,671,152 $ 1,740,213 $ 1,740,213 $ 1,621,319 $ (118,894) (7%) Police Service $ 1,890,796 $ 1,972,926 $ 1,972,926 $ 2,023,770 $ 50,844 3% Police Detention $ 1,378,869 $ 1,497,756 $ 1,497,756 $ 1,537,385 $ 39,629 3% Total -Police $ 11,531,116 $ 12,196,825 $ 12,196,825 $ 12,516,012 $ 319,187 3% Fire Marshal/Education $ 525,341 $ 550,865 $ 550,865 $ 570,860 $ 19,995 4% Fire Administration $ 322,378 $ 484,049 $ 484,049 $ 498,143 $ 14,094 3% EMS/Suppression $ 7,397,467 S 7.554,724 $ 7,554,724 $ 7,952,330 $ 397,606 5% Total -Fire $ 8,245,186 $ 8,589,638 $ 8,589,638 $ 9,021,333 $ 431,695 5% Information Services $ 294,106 $ 331,637 $ 331,637 $ 343,371 $ 11,734 4% Personnel $ 340,754 $ 381,354 $ 381,354 $ 408.432 $ 27,078 7% Facility Maintenance $ 774,963 $ 865,815 $ 865,815 $ 907,210 $ 41,395 5% Libra $ 647,959 $ 673,759 $ 673,759 $ 709,266 $ 35,507 5% Total - Administrative Services $ 2,057,781 $ 2,252,565 $ 2,252,565 $ 2,368,279 $ 115,714 5% Planning & Development $ 246,574 $ 278,616 $ 278,616 $ 291,732 $ 13,116 5% Inspection Services $ 313,287 $ 332,125 $ 332,125 $ 327,359 $ 4,766 1% Total -Development $ 559,861 $ 610,741 $ 610,741 $ 619,091 $ 8,350 1% Recreation $ 613,096 $ 621,446 $ 621,446 $ 656,474 $ 35,028 6% Parks $ 1,289,101 $ 1,308,364 $ 1,308,364 $ 1,301,269 $ (7,095) (1%) Swimming Pools $ 217,926 $ 132,500 $ 132,500 $ 132,500 $ - 0% Senior Center $ 193,533 $ 227,089 $ 227,089 $ 232,147 $ 5,058 2% Recreation Admin. $ 79,843 $ 75,735 $ 75,735 $ 68,386 $ 7,349 10% Total -Parks & Comm Srvcs $ 2,393,499 $ 2,365,134 $ 2,365,134 $ 2,390,776 $ 25,642 1% Street Maintenance $ 1,144,223 $ 1,291,724 $ 1,291,724 $ 1,538,892 $ 247,168 19% Animal Control $ 271,255 $ 269,741 $ 269,741 $ 296,945 $ 27,204 10% City Engineer $ 47,084 $ 85,008 $ 85,008 $ 85,871 $ 863 1% Total - Public Works $ 1,462,562 $ 1,646,473 $ 1,646,473 $ 1,921,708 $ 275,235 17% Legal Services $ 104,642 $ 105,000 $ 105,000 $ 130,000 $ 25,000 24% Non -Departmental $ 3,548,641 $ 3,866,732 $ 4.018,860 $ 4,400,515 $ 533,783 14% Betterment $ 16,225 $ 22,000 $ 22,000 $ 29.000 $ 7,000 32% Total - Non -Depart. $ 3,669,508 $ 3,993,732 $ 4,145,860 $ 4,559,515 $ 565,783 14% Total Operating Expenses $ 31,925,967 $ 33,851,706 $ 34,003,834 $ 35,724,258 $ 1,872,552 6% Capital Expenses $ 1,073,397 $ 2,587,894 $ 1,495,558 S 2,871,610 $ 283,716 11% Total Expenses $ 32,999,364 $ 36,439,600 $ 35,499,392 $ 38,595,868 $ 2,156,268 6% 2-4 'I - PROPERTY TAXES Estimated Revenues FY15 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $3,007,809,028 $2.885,803,090 TIF Increment Value $42,480,635 Proposed Tax Rate per $100 Valuation 0.364505 0.102995 Estimated Tax Levy $10,963,614 $2,972,233 Est. Percent of Collection (O&M and I&S) 98.50% 100.00% Estimated Collections $10,799,160 $2,972,233 Proposed Fund Distribution Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance - General Fund` 0.364505 77.97% $10,799,160 $ 2,046,366 $ 12,845,526 Interest and Sinking - Debt Service Fund 0.102995 22.03% $2,972,233 $ - $ 2,972,233 TOTAL 0,467500 100.00% $13,771,393 $ 2,046,366 $ 15,817,759 Ten Year Breakdown of Tax Rate 0.600000 0.500000 0.400000 0 r �a 0.300000 O O ER L 0.200000 d a c V0.100000 0.000000 2006 2007 2008 2009 2010 2011 2012 2013 2014 Proposed 2015 ■ Interest & Sinkin ■O eratin & Maintenance Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 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 2014 0.360619 0.109381 0.470000 Proposed 2015 0.364505 0,102995 0.467500 The tax rate ratio funding operations and interest and sinking has averaged 74% and 26% respectively, during the 10 year period. 'Includes property tax revenue from mineral lease properties in the amount of $23,916. 2-5 Property Tax Revenues YTD Collection Review As of June 30, 2014 Revenue Type FY 2014 FY 2013 CY Increase/ (Decrease) from PY % of Change from PY Current Year $ 13,149,086 $ 12,531,001 $ 618,085 4.9% Prior Year $ 34,764 $ 123,252 $ (88,488) (71.8%) Penalty & Int. $ 56,517 $ 102,175 $ (45,658) (44.7%) Total $ 13,240,367 1 $ 12,756,428 $ 483,939 3.8% Notes: Collections include General & Debt Service Funds. Property Tax Monthly Revenues Current Year Collections Month FY 2014 FY 2013 CY Increase/ (Decrease) from PY % of Change from PY October $ 290,641 $ 275,028 $ 15,613 5.7% November $ 431,835 $ 611,417 $ (179,582) (29.4%) December $ 3,572,465 $ 4,321,511 $ (749,046) (17.3%) January $ 6,229,245 $ 4,086,557 $ 2,142,688 52.4% February $ 2,392,016 $ 2,892,834 $ (500,818) (17.3%) March $ 45,173 $ 79,013 $ (33,840) (42.8%) April $ 49,582 $ 44,092 $ 5,490 12.5% May $ 47,563 $ 12,820 $ 34,743 271.0% June $ 90,566 $ 207,729 1 $ (117,163) (56.4%) FYTD Total $ 13,149,086 1 $ 12,531,001 1 $ 618,085 1 4.9% Note: Collections do not include Penalties or Interest Property Tax Revenues by Month FYTD through June $6 w o $5 - 2 -- - $4 c $3 U N $1 b ' FY 2013 FY 2014 $ Oct Nov Dec Jan Feb Mar Apr ._ May Jun ■ FY 2014 $290,641 $431,835 $3,572,46 $6,229,24 $2,392,01 545,173 $49,582 $47,563 r $90,566 - ■FY2013 $275,028 1 --- $611,417 1 $4,321,51 1 $47086,55 $2,892,83 $79,013 1 $44,092 1 $12,820 1 $207,729 2-6 City of Euless Summary of General Fund Sales Tax Mo % of Projected 2010-11 % of 2011-12 % of 2012-13 % of 2013-14 % of Change 2013-14 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $ 8,181,813 Oct $ 509,828 $ 509,828 8% $ 548.489 $ 548,489 7% $ 625,197 $ 625,197 8% $ 653,846 $ 653,846 8% 4.58% $ 8,592,835 $ 411,022 Nov $ 609,003 $ 1,118,830 17% $ 679,051 $ 1,227,540 17% $ 688,150 $ 1,313,347 16% $ 753,920 $ 1,407,766 16% 9.56% $ 8535,859 $ 354,046 Dec $ 486,620 $ 1,605,451 25% $ 541,165 $ 1,768,705 24% $ 685,672 $ 1,999,018 25% $ 646,189 $ 2,053,955 24% 5.76% $ 8,407,295 $ 225,482 Jan $ 475,725 $ 2,081,176 32% $ 535,385 $ 2,304,089 31% $ 575,688 $ 2,574 707 32% $ 604,789 $ 2,658,744 32% 5.05% $ 8,402,658 $ 220,845 Feb $ 632,327 $ 2,713,504 42% $ 655,481 $ 2,959,570 40% $ 764,899 $ 3,339,606 42% $ 822,008 $ 3,480,752 41% 7.47% $ 8,521,595 $ 339,782 Mar $ 489,585 $ 3,203,089 49% $ 513,059 $ 3,472,629 47% $ 594,892 $ 3,934,497 49% $ 623,801 $ 4,104,554 48% 4.86% $ 8546,345 $ 364,532 Apr $ 425,485 $ 3,628,574 56% $ 546,354 $ 4,018,982 54% $A662,907 $ 4,524,712 57% $ 707,641 $ 4,812,194 55% 19.90% $ 8,685,814 $ 504,001 May $ 668,989 $ 4,297,562 66% $ 749,016 $ 4,767,998 64% $$ 5,269,577 66% $ 821,152 $ 5,633,346 65% 10.24% $ 8,651,701 $ 469,888 Jun $ 530,687 $ 4,828,249 74% $ 583,053 $ 5,351,051 72% $$ 5,919,760 74% $ 697,625 $ 6,330,971 73% 7.30% $ 8,659,382 $ 477,569 Jul $ 494,403 $ 5,322,652 81% $ 707,728 $ 6,058,779 82% $$ 6,582,667 82% $ 692,668 $ 7,023,639 82% 4.49% $ 8,562,319 $ 380,506 Aug $ 675 482 $ 5,998134 92% $ 740 810 $ 6799589 92% $$ 7,343,287 92% Se $ 538,284 $ 6,536,419 100% $ 618.243 $ 7,417,832 100% $$ 7,990,546 1nn% AVG: $ 544,702 HE $ 675,482 LO: $ 425,485 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 Oct Nov AVG: $ 618,153 AVG: $ 665,879 AVG: $ 702,364 HI: $ 749,016 HI: $ 764,899 HI: $ 822,008 LO: $ 513,059 LO: $ 575,688 LO: $ 604,789 General Sales Tax Revenue Dec Jan Feb Mar Apr May Jun Jul Aug Sep 0 2010-11 to 2011-12 0 2012-13 ■ 2013-14 City of Euless 1/4¢ Additional Sales Tax Mo % of Projected 2010-11 %of 2011-12 % of 2012-13 %of 2013-14 %of Change 2013-14 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $2,046,366 Oct $ 127,457 $ 127,457 8% $ 137,122 $ 137,122 7% $ 156,299 $ 156,299 8% $ 163,462 $ 163,462 8% 4.58% $ 2,148,209 $ 101,843 Nov $ 152,251 $ 279,708 17% $ 169,763 $ 306,885 17% $ 172,038 $ 328,337 16% $ 188,480 $ 351,942 16% 9.56% $ 2133,965 $ 87,599 Dec $ 121,655 $ 401,363 26% $ 135,291 $ 442,176 24% $ 171,418 $ 499,755 25% $ 161,547 $ 513,489 24% 5.76% $ 2:101,824 $ 55,458 Jan $ 118,931 $ 520,294 32% $ 133,846 $ 576,022 31% $ 143,922 $ 643,677 32% $ 151,197 $ 664,686 32% 5.05% $ 2,100,664 $ 54,298 Feb $ 158,082 $ 678,376 42% $ 163,870 $ 739,893 40% $ 191,225 $ 834,901 42% $ 205,502 $ 870,188 41% 7.47% $ 2,130,399 $ 84,033 Mar $ 122,396 $ 800,772 49% $ 128,265 $ 868,157 47% $ 148,723 $ 983,624 49% $ 155,950 $ 1,026,138 48% 4.86% $ 2,136,586 $ 90,220 Apr $ 106,371 $ 907143 56% $ 136,588 $ 1,004,746 54% $ 147,554 $ 1,131,178 57% $ 176,910 $ 1,203,049 55% 19.90% $ 2,171,453 $ 125,087 May $ 167,247 $ 1074,391 66% $ 187,254 $ 1,192,000 64% $ 186,216 $ 1,317,394 66% $ 205,288 $ 1,408,336 65% 10.24% $ 2,162,925 $ 116,559 Jun $ 132,672 $ 1,207,062 74% $ 145,763 $ 1,337,763 72% $ 162,546 $ 1,479,940 74% $ 174,406 $ 1,582,743 73% 7.30% $ 21164,846 $ 118,480 Jul $ 123,601 $ 1,330,663 81% $ 176,932 $ 1,514,695 82% $ 165,727 $ 1,645,667 82% $ 173,167 $ 1,755,910 82% 4.49% $ 2,140,580 $ 94,214 Aug $ 168,871 $ 1499,534 92% $ 185,203 $ 1,699,897 92% $ 190,155 $ 1,835,822 92% Se $ 134,571 $ 1,634,105 100% $ 154,561 $ 1,854,458 100% $ 161,815 $ 1,997,636 100% AVG: $ 136,175 AVG: $ 154,538 HI: $ 168,871 HI: $ 187,254 LO: $ 106,371 LO: $ 128,265 IV $250,000 00 $200,000 $150,000 $100,000 $50,000 AVG: $ 166,470 AVG: $ 175,591 HE $ 191,225 HI: $ 205,502 LO: $ 143,922 LO: $ 151,197 '/4d Additional Sales Tax Revenue Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug ❑ 2010-11 0 2011-12 ■ 2012-13 ■ 2013-14 Sep City of Euless Gross Receipts Revenues 2011-12 Actual % of Total 2012-13 Actual % of Total 2013-14 Actual YTD through 6/30/14 % of Total Electric $ 1,718,881 41.8% $ 1,609,056 39.5% $ 1,350,462 44.3% Gas $ 305,703 7.4% $ 306,295 7.5% $ 341,444 11.2% Telephone $ 343,861 8.4% $ 346,864 8.5% $ 172,454 5.7% Sanitation $ 183,872 4.5% $ 203,770 5.0% $ 145,127 4.8% Recycling $ 14,292 0.3% $ 15,013 0.4% $ 12,256 0.4% Cable $ 618,482 15.0% $ 645,301 15.8% $ 347,463 11.4% Water/WW Utility $ 929,090 22.6% $ 951,400 23.3% $ 677,361 22.2% Total Gross Receipt Taxes $ 4,114,181 100.0% $ 4,077,699 1 100.0%1 $ 3,046,567 100.00 Water/W W Cab ..-. '.... 15.0 FY2012 v.vi�o 8.36% I — 7.43% %A/.tcr/tA/%A/ I Ifilifv FY2013 Water/WW Utility _ 23.33% Cable 15.83% Recydi' 0.37% Sanitation 5.00% Telephone i �.... 8.51% __.... FY2014 Electric _Gas 7.51 % 2-9 N O Municipal Court Revenues FY 11-12 FY 12-13 FY 13-14 Month MONTHLY CUMULATIVE % of Total MONTHLY % CHANGE PY MONTHLY % of CUMULATIVE Total MONTHLY % CHANGE PY MONTHLY CUMULATIVE MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $ 3,150,445 Oct $ 273,834 $ 273,834 10% -16.0% $ 285,899 $ 285,899 9% 9.9% $ 335,717 $ 335,717 17.4% $ 3,651,465 $ 501,020 Nov $ 191,937 $ 465,771 16% 14.5% $ 221,901 $ 507,800 15% -10.2% $ 238,569 $ 574,286 7.5% $ 3,596,940 $ 446,495 Dec $ 173,716 $ 639,487 23% -11.7% $ 200,608 $ 708,408 22% -9.9% $ 241,613 $ 815,899 20.4% $ 3,693,264 $ 542,819 Jan $ 239,029 $ 878,517 31% 15.2% $ 256,178 $ 964,586 29% -14.2% $ 282,232 $ 1,098,132 10.2% $ 3,634,055 $ 483,610 Feb $ 329,679 $ 1,208,196 43% -13.8% $ 313,952 $ 1,278,538 39% 10.79/ $ 394,601 $ 1,492,733 25.7% $ 3,656,327 $ 505,882 Mar $ 241,328 $ 1.449,523 51% 7.0% $ 336,094 $ 1,614,632 49% -32.4% $ 342,973 $ 1,835,706 2.0% $ 3,656,043 $ 505,598 Apr $ 241,986 $ 1,691,510 60% -14.2% $ 263,672 $ 1,878,304 57% 4.1% $ 278.195 $ 2,113,901 5.5% $ 3,613,330 $ 462,885 May $ 265,178 $ 1,956,688 69% -2.4% $ 247,895 $ 2,126,199 65% 9.7% $ 281,767 $ 2,395,668 13.7% $ 3,577,492 $ 427,047 Jun $ 196,780 $ 2,153,468 76% 18.6% $ 255,326 $ 2,381,525 73% -9.6% $ 231,841 $ 2,627,509 -9.2% $ 3,534,845 $ 384,400 Jul $ 257,869 $ 2,411,337 85% -11.7% $ 312,814 $ 2,694,339 82% 13.9% Aug$ 234,151 $ 2,645,488 94% -5.0% $ 304,775 $ 2,999,114 91% -0.7% Se $ 183,865 $ 2,829,353 100% -5.7% $ 283,409 $ 3,282,523 100% 7.6% Total $ 2,829,353 $ 3,282,523 $ 2,627,509 MUNICIPAL COURT Monthly Revenues $450 $400 m $350 o $300 $250 N $200 t' 0 $150 $100 sl 5 3 0 $50 a, Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep iiFY 11-12 ■FY 12-13 ■FY 13-14 Month Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep YTD Total of Total N 4,000 3,500 3,000 2,500 2,000 1,500 1,000 500 0 FY 11-12 City DFW Monthly Total 1,980 160 2,140 1,913 149 2,062 1,838 101 1,939 2,032 118 2,150 2,172 67 2,239 2,102 112 2,214 2,378 129 2,507 2,505 133 2,638 2,201 104 2,305 2,227 143 2,370 1,927 242 2,169 2,041 115 2,156 25,316 1 1,573 1 26,889 94.2%1 5.8%1 100.00/ Case Volume Analysis y DFW Monthly Total 2,584 179 2,763 1,893 130 2,023 1,939 71 2,010 2,238 150 2,388 2,149 209 2,358 1,957 203 2,160 2,530 224 2,754 2,607 273 2,880 2,573 283 2,856 3,070 353 3,423 2,653 466 3,119 3,168 290 3,458 9,361 2,831 32,192 91.2%1 8.8%1 100.00/ Municipal Court Cases Filed by Month FY 13-14 Monthly % Change from PY y DFW Monthly Total 2,796 212 3,008 8.87% 2,147 93 2,240 10.73% 2,366 160 2,526 25.67% 2,341 342 2,683 12.35% 2,063 161 2,224 -5.68% 2,478 144 2,622 21.39% 2,710 459 3,169 15.07% 2,070 261 2,331 -19.06% 2,330 173 2,503 -12.36% 21,301 1 2,005 1 23,306 91.4%1 8.6%1 100.0% �FY14 DFW Airport FY14 City of Euless FY 13 Totals Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Comparison of FY13 to FY14 N N DEVELOPMENT REVENUE SUMMARY Month MONTHLY FY 11-12 YTD % of Total FY 12-13 % of MONTHLY YTD Total MONTHLY YTD FY 13-14 MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $1,090,030 Oct $ 70,803 $ 70,803 6% $ 170,347 $ 170,347 14% $ 67,480 $ 67,480 (60.39%) $ 678,504 $ (411,526) Nov $ 70,119 $ 140,923 11% $ 78,139 $ 248,486 21% $ 59,982 $ 127,462 (23.24%) $ 797,151 $ (292,879) Dec $ 76,204 $ 217,127 17% $ 59,570 $ 308,056 26% $ 52,772 $ 180,234 (11.41%) $ 838.555 $ (251,475) Jan $ 152,446 $ 369,572 29% $ 62,047 $ 370,103 31% $ 223,076 $ 403,310 259.53% $ 1,339,745 $ 249,715 Feb $ 71,951 $ 441,524 35% $ 253,029 $ 623,132 52% $ 75,207 $ 478,517 (70.28%) $ 1,098,321 $ 8,291 Mar $ 142,953 $ 584,477 46% $ 69,556 $ 692,688 58% $ 66,642 $ 545,159 (4.19%) $ 1,045,972 $ (44,058) Apr $ 131,088 $ 715,565 56% $ 72,902 $ 765,590 64% $ 228,535 $ 773,694 213.48% $ 1,282,118 $ 192,088 May $ 123,221 $ 838,786 66% $ 148,052 $ 913,642 77% $ 92,200 $ 865,894 (37.72%) $ 1,212,434 $ 122,404 Jun $ 119,449 $ 958,235 75% $ 64,994 $ 978,636 82% $ 121,453 $ 987,347 86.87% $ 1,252,147 $ 162,117 Jul $ 48,314 $ 1,006,549 79% $ 65,039 $ 1,043,675 88% Aug $ 209,352 $ 1,215,901 1 96% $ 79,749 $ 1,123,424 94% Sep $ 53,813 $ 1,269,714 100% $ 66,608 $ 1,190,032 100% Total $ 1,269,714 1 $ 1,190.032 1 $ 987,347 Development Revenues by Month $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 a' a $- Oct Nov Dec Jan Feb Mar Apr O FY 11-12 a FY 12-13 May Jun Jul ■ FY 13-14 Aug Sep Intermedix Ambulance Revenue FY 12-13 Month Medicare Medicaid Insurance Private Pay Total October $ 14,067 $ 7,557 $ 38,958 $ 2,428 $ 63,009 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 $ 50,591 March $ 44,923 $ 6,236 $ 34,614 $ 2,003 $ 87,777 April $ 13,621 $ 9,622 $ 44,529 $ 2,010 $ 69,783 May $ 14,814 $ 7,004 $ 48,324 $ 7,763 $ 77,906 June $ 17,539 $ 6,138 $ 62,699 $ 1,484 $ 87,860 Jul $ 18,793 $ 6,896 $ 51,527 $ 3,143 $ 80,359 August $ 24,012 $ 1,456 $ 63,800 $ 4,651 $ 93,919 September $ 23,867 $ 5,485 $ 67,200 $ 2,691 $ 99,243 Totals $ 222,299 $ 83,481 $ 566,225 $ 37,394 $ 909,400 FY 13-14 Month Medicare Medicaid Insurance Private Pay Total October $ 21,500 $ 12,556 $ 51,973 $ 2,144 $ 88,172 November $ 27,530 $ 7,233 $ 35,431 $ 1,640 $ 71,834 December $ 21,248 $ 3,906 $ 48,035 $ 6,413 $ 79,602 January $ 21,054 $ 5,510 $ 54,501 $ 8,743 $ 89,808 February $ 19,048 $ 6,460 $ 29,795 $ 808 $ 56,111 March $ 18,846 $ 4,297 $ 54,736 $ 7,713 $ 85,593 April $ 15,902 $ 4,751 $ 30,610 $ 2,801 $ 54,064 May $ 25,945 $ 5,367 $ 46,649 $ 2,541 $ 80,502 June $ 19,376 $ 4,118 $ 34,879 $ 2,694 $ 61,067 Jul Au ust September Totals $ 190,449 $ 54,197 $ 386,609 $ 35,497 $ 666,752 9% 25% FY 12-13 62% 4% ■Medicare ■Medicaid ®Insurance ()Private Pay 8% 29% FY 13-14 58% 5% OMedicare ■Medicaid Dlnsurance 0Private Pay 2-13 Total Customers Average # of Monthly Contributors % of Monthly Contributors Total $ Contributed 1+1=2 Program Christmas Festival Honorarium Total Expenditures BETTERMENT FUND Contributions 2010 2011 2012 2013 2014 YTD* 24,927 24,930 24,951 24,975 25,088 3,901 3,449 2,636 3,504 2,500 15.65% 13.84% 10.56% 14.03% 9.96% $23,405 $20,695 $15,813 $15,770 $11,249 Expenditures 2010 2011 2012 $ 2,238 $ 242 $ 449 $ $ 1,760 $ 3,530 $ 489 $ $ 9,746 $ 9,916 $ 10,000 $ $ 13,744 $ 13,688 $ 10,938 $ * Year to Date figures are reported through June 2014 Breakdown of Expenditures Honorarium 50% 1+1=2 Program -,23% 2013 2014 YTD* 663 $ 3,748 5,563 $ 4,417 9,999 $ 8,000 16,225 $ 16,165 FY2014 Year -to -Date Expenditures Christmas Festival 27% 2-14 Water & Wastewater Fund Water & Wastewater Revenues Water & Wastewater Revenue Assumptions Water & Wastewater Expenditures Water Service Rates Wastewater Service Rates Residential Utility Rate History 09 Water & Wastewater Revenues FY14-15 Wastewater 37% Recycling Otz��(1) Sanitation 1% 1% gii Penalties Reclaimed Water 1% 2% later i6% 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 FY14 Budget to Water & Wastewater Actual Budget Estimated Budget FY15 Proposed Revenues FY 13 FY 14 FY 14 FY 15 $ Diff % Diff. Interest Income(' $ 15,810 $ 30,000 $ 10,217 $ 12,000 $ (18,000) (60%) Sanitation $ 191,782 $ 190,000 $ 190,000 $ 190,000 $ 0% Water Service $ 11,047,759 $ 12,016,997 $ 11,111,181 $ 11,691,856 $ (325,141) (3%) Wastewater Service $ 6,606,665 $ 7,483,295 $ 7,339,947 $ 7,735,966 $ 252,671 3% Reclaimed Water Service $ 163,739 $ 194,657 $ 165,027 $ 473,650 $ 278,993 143% New Meters(' $ 21,718 $ 25,000 $ 25,000 $ 25,000 $ - 0% Reconnect Fees(') $ 228,420 $ 220,000 $ 220,000 $ 220,000 $ 0% Inspection Fees(' $ 121,489 $ 65,000 $ 150,000 $ 65,000 $ 0% Miscellaneous(' $ 123,330 $ 35,000 $ 35,000 $ 35,000 $ 0% Penalties $ 244,194 $ 260,000 $ 250,000 $ 250,000 $ (10,000) (4%) Initiations/Transfer Fees(' $ 28,080 $ 26,000 $ 26,000 $ 26,000 $ - 0% Recycling Fees $ 287,972 $ 275,000 $ 312,000 $ 312,000 $ 37,000 13% Use of Rate Stabilization $ 120,742 $ 274,107 $ 520,575 $ 289,751 $ 15,644 6% Rate Stabilization Rebate $ (120,742) $ (274,107) $ (220,575) $ (289,751) $ (15,644) 6% TOTAL REVENUES $ 19,080,957 $ 20,820,949 $ 20,134,372 $ 21,036,472 $ 215,523 1% Use of Reserves $ 642,823 $ 456,654 $ 248,580 $ 837,385 $ 380,731 83%::l TOTAL RESOURCES $ 19,723,780 $ 21,277,603 $ 20,382,952 $ 21,873,857 $ 596,254 3% 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' 3-1 WATER & WASTEWATER FUND FY15 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Interest Income Projected to increase slightly from FY14 estimates as interest rates are expected to increase slightly in second quarter of 2015. Sanitation Services Projected to remain flat with FY14 estimates. Water Service Consumption flat with FY2014 year-end projections. Increases of 300 per 1000 gallons across all tiers and customer classes with a 500 or 5.9% increase in the base rate. Wastewater Service Consumption flat with FY2014 year-end projections. Increases of 140 per 1000 gallons for all customer classes with a 500 increase in the base rate. Reclaimed Water Service Consumption based on fiscal year-end projections plus addition of selected multi -family properties. Rates increased from 160 to 320 per 1000 gallons. Sale of New Meters Projected to remain flat with FY14 estimates. Reconnect Fees Projected to remain flat with FY14 estimates. Inspection Fees Projected to remain flat with FY14 estimates. Miscellaneous Projected to remain flat with FYI original estimates. Penalties Projected to remain flat with FYI revised estimates. Initiation & Transfer Fees Projected to remain flat with FY14 estimates. Recycling Fees Projected to remain flat with FY14 estimates. 3-2 Water & Wastewater Expenditures M4-15 Non -Depart. 35% Capital GIS 4% 2% -a Finance 2% Public Works 2% Wastewater Treatment 19% Water Distribution 4% _ _ Water Production 32% 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 FY14 Budget to Water & Wastewater Actual Budget Estimated Budget FYI Proposed Expenditures FY 13 FY 14 FY 14 FY 15 $ Diff % Diff. Water Office $ 472,368 $ 426,802 $ 425,151 $ 442.066 $ 15,264 4% Total -Finance $ 472,368 $ 426,802 $ 425,151 $ 442,066 $ 15,264 4% City Engineer $ 310,746 $ 321,025 $ 296,805 $ 298,657 $ (22,368) (7%) Water Production $ 6,413,108 $ 7,248,269 $ 6,611,185 $ 7,036,183 $ (212,086) (3%) Water Distribution $ 783,221 $ 834,224 $ 809,315 $ 890,990 $ 56,766 7% Wastewater Treatment $ 2,984,977 $ 3,999,168 $ 4,000,468 $ 4,122,728 $ 123,560 3% Meter Reading $ 57,069 $ 59,740 $ 59,740 $ 62,131 $ 2,391 4% Total -Public Works $ 10,549,121 $ 12,462,426 $ 11,777,513 $ 12,410,689 $ (51,737) (0%) Recycling $ 67,900 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS $ 476,263 $ 518,567 $ 519,685 $ 524,584 $ 6,017 1% Legal Services $ 67,934 $ 75,000 $ 75,000 $ 75,000 $ - 0% Non -Departmental $ 6,862,189 $ 7,228,740 $ 7,283,905 $ 7,512,496 $ 283,756 4% Total -Non Departmental $ 79474,286 $ 7,863,607 $ 7,919,890 $ 8,153,380 $ 289,773 4% Total Operating Expenses $ 18,495,774 $ 20,752,835 $ 20,122,554 $ 21,006,135 $ 253,300 1% Capital Expenses $ 1,228,006 $ 456,654 $ 248,580 $ 837,385 $ 380,731 83% Total Expenses $ 19,723,780 $ 21,209,489 $ 20,371,134 $ 21,843,520 $ 634,031 3% 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: V Proposed Rates: Meter Size (inches) 5/8-3/4* 1 1 1/2 2 3 4 5 6 Monthly Charoe $ 8.45 $ 9.88 $ 13.84 $ 22.93 $ 46.64 $ 82.22 $ 129.65 $ 184.99 per 1,000 gallons Meter Size (inches) 5/8-3/4* 1 1 1/2 2 3 4 5 6 Monthly Charoe $ 8.95 $ 10.46 $ 14.66 $ 24.28 $ 49.39 $ 87.07 $ 137.30 $ 195.91 rge per 1,000 gallons Tiered Rates Tiered Rates 0-2 tgals $ 2.67 0-2 tgals $ 2.97 3-8 tgals $ 3.60 3-8 tgals $ 3.90 9-15 tgals $ 4.17 9-15 tgals $ 4.47 16-35 tgals $ 4.70 16-35 tgals $ 5.00 Over 35 tgals $ 5.30 Over 35 tgals $ 5.60 250 per 1,000 (tgals) up to 15 tgals/monthly 320 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 25¢/tgal $ 274,107 Estimated total refund @ 32¢/tgal $ 289,751 Estimated refund volume in tgals: 1,096,428 Estimated refund volume in tgals: 905,471 Refund not applicable to irrigation meters Refund not applicable to irrigation meters Irrigation Volume Charge per 1,000 gallons tgalsirrigation volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 3.93 0-2 tgals $ 4.23 3-8 tgals $ 3.93 3-8 tgals $ 4.23 9-15 tgals $ 4.17 9-15 tgals $ 4.47 16-35 tgals $ 4.70 16-35 tgals $ 5.00 Over 35 tgals $ 5.30 Over 35 tgals $ 5.60 Other Volume Charges per 1,000 gallons (tgals) ter Volume Charges per gallons (tgals) Commercial & Multi -family $ 3.93 Commercial & Multi -family $ 4.23 Fire Hydrant & Gas Wells $ 9.19 Fire Hydrant & Gas Wells $ 9.49 Supplemental Irrigation $ 9.19 Supplemental Irrigation $ 9.49 Reclaimed Volume Charge per 1,000 gallons (tgals) Reclaimed Volume Charge per 1,000 gallons (tgals) Non -Boosted $ 1.55 Non -Boosted $ 1.55 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ 3.68 0-8 tgals $ 3.85 9-15 tgals $ 3.91 9-15 tgals $ 4.07 16-35 tgals $ 4.28 16-35 tgals $ 4.55 Over 35 tgals $ 4.85 Over 35 tgals $ 5.10 Construction & Gas Wells $ 7.75 Construction & Gas Wells $ 8.07 3-4 WASTEWATER SERVICE RATES Current Rates: Proposed Rates: Residential Charges: KeSidential BaseCharge: Base Charge: Base Charge: Within Corporate Limits $ 7.25 Within Corporate Limits $ 7.75 Outside Corporate Limits $ 11.75 Outside Corporate Limits $ 12.25 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 $ 3.19 Within Corporate Limits $ 3.33 Outside Corporate Limits $ 3.19 Outside Corporate Limits $ 3.33 Commercial and IndustrialCharges: Commercial and IndustrialCharges: Base Charge: Base Charge: Within Corporate Limits $ 7.25 Within Corporate Limits $ 7.75 Outside Corporate Limits $ 11.75 Outside Corporate Limits $ 12.25 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 $ 3.19 Within Corporate Limits $ 3.33 Outside Corporate Limits $ 3.19 Outside Corporate Limits $ 3.33 3-5 CITY OF EULESS RESIDENTIAL UTILITY RATE HISTORY WATER Year Base Rate 0-2 Tgals 3-8 T als 9-15 T als 16-35 T als >35 T als 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 FY10 $7.75 $2.27 $3.09 $3.64 $3.97 $4.50 FY11 $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 FY13 $8.45 $2.48 $3.41 $3.98 $4.51 $5.11 FY14 $8.45 $2.67 $3.60 $4.17 $4.70 $5.30 FY15 Proposed $8.95 $2.97 $3.90 $4.47 $5.00 $5.60 WASTEWATER DRAINAGE FEE 90% of Metered Lot Less Year Base Rate Water Year Than 5 Acres 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 FY10 $2.50 FY11 $6.75 $2.66 FY11 $2.50 FY12 $6.75 $2.70 FY12 $2.50 FY13 $7.25 $2.83 FY13 $2.50 FY14 $7.25 $3.19 FY14 $2.50 FY15 Proposed $7.75 $3.33 FY15 $2.50 L� 3-6 Other Funds Revenue & Expenditures 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 M 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 13 Budget FY 14 Estimated FY 14 Proposed Budget FY 15 FYI Budget to FYI Proposed $ Diff % Diff. Service Center Fund: Revenues $ 1,155,536 $ 1,173,610 $ 1,199,998 $ 1,192,805 $ 19,195 2% Operating Expenses $ 1,187,232 $ 1,173,610 $ 1,173,610 $ 1,192,805 $ 19,195 2% Use of Reserves $ 31,697 $ 14,900 $ 14,900 $ 10,500 $ (4,400) (30%) Capital Expenses $ - $ 14,900 $ 14,900 $ 10,500 $ (4,400) (30%) Drainage Utility System: Revenues $ 709,136 $ 709,500 $ 709,248 $ 714,520 $ 5,020 1% Operating Expenses $ 584,659 $ 701,440 $ 701,440 $ 713,262 $ 11,822 2% Use of Reserves $ 153,523 $ 25,000 $ 25,000 $ 125,000 $ 100,000 400% Capital Expenses $ 278,000 $ 25,000 $ 25,000 $ 125,000 $ 100,000 400% Recreation Classes: Revenues $ 447,104 $ 442,732 $ 499,237 $ 474,030 $ 31,298 7% Operating Expenses $ 425,801 $ 437,732 $ 437,732 $ 464,305 $ 26,573 6% Use of Reserves $ 51,697 $ 179,338 $ 179,338 $ 107,000 $ (72,338) (40%) Capital Expenses $ 73,000 $ 179,338 $ 179,338 $ 107,000 $ (72,338) (40%) Arbor Daze: Revenues $ 67,071 $ 60,000 $ 76,424 $ 80,010 $ 20,010 33% Operating Expenses $ 66,885 $ 55,000 $ 81,757 $ 79,500 $ 24,500 45% Use of Reserves $ - $ - $ 5,333 $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 4,925,488 $ 3,826,012 $ 3,891,845 $ 4,465,069 $ 639,057 17% Operating Expenses $ 4,658,936 $ 3,826,012 $ 3,794,077 $ 4,456,616 $ 630,604 16% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Revenues $ 1,492,399 $ 1,508,580 $ 1,531,937 $ 1,572,580 $ 64,000 4% Operating Expenses $ 1,571,611 $ 1,480,613 $ 1,519,950 $ 1,572,475 $ 91,862 6% Use of Reserves $ 79,212 $ - $ - $ - $ - 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. Special Revenue Funds Actual FY 13 Budget FY 14 Estimated FY 14 Proposed Budget FY 15 FY14 Budget to FY15 Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 329,487 $ 305,120 $ 327,052 $ 315,050 $ 9,930 3% Operating Expenses $ 277,810 $ 304,165 $ 304,165 $ 304,407 $ 242 0% Use of Reserves $ - $ 55,398 $ 40,000 $ 68,398 $ 13,000 23% Capital Expenses $ - $ 55,398 $ 40,000 $ 68,398 $ 13,000 23% Juvenile Case: Revenues $ 93,854 $ 87,500 $ 108,034 $ 115,030 $ 27,530 31% Operating Expenses $ 67,521 $ 81,780 $ 81,780 $ 84,927 $ 3,147 4% Use of Excess Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% EDC'/2¢ Sales Tax: Revenues $ 4,052,534 $ 4,100,532 $ 4,268,998 $ 4,444,038 $ 343,506 8% Operating Expenses $ 3,776,331 $ 4,048,832 $ 4,084,510 $ 4,387,454 $ 338,622 8% Use of Reserves $ - $ 889,809 $ 258,968 $ 1,058,381 $ 168,572 19% Capital Expenses $ 11,637 $ 889,809 $ 258,968 $ 1,058,381 $ 168,572 19% CCPD %0 Sales Tax: Revenues $ 1,997,417 $ 1,969,802 $ 2,119,743 $ 2,183,294 $ 213,492 11% Operating Expenses $ 1,820,396 $ 1,958,433 $ 1,958,433 $ 2,137,629 $ 179,196 9% Use of Reserves $ - $ 261,606 $ 261,606 $ 185,705 $ (75,901) (29%) Capital Expenses $ 70,428 $ 261,606 $ 261,606 $ 185,705 $ (75,901) (29%) Police Seized Assets Fund: Revenues $ 2,443,138 $ - $ 422 $ - $ - 0% Operating Expenses $ 14,580 $ 271,234 $ 271,234 $ 249,228 $ (22,006) (8%) Use of Reserves $ - $ 1,717,837 $ 1,717,837 $ 309,228 $ (1,408,609) (82%) Capital Expenses $ - $ 1,446,603 $ 1,446,603 $ 60,000 $ (1,386,603) (96%) Police Drug Fund Revenues $ 26,848 $ 1,000 $ 4,695 $ 1,000 $ - 0% Operating Expenses $ 53,647 $ 1,000 $ 5,507 $ 1,000 $ - 0% Use of Reserves $ 26,799 $ - $ 812 $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Public Safety Special Revenue Revenues $ 199,831 $ 148,927 $ 171,427 $ 146,439 $ (2,488) (2%) Operating Expenses $ 171,742 $ 148,927 $ 171,427 $ 145,212 $ (3,715) (2%) Use of Reserves $ 1,891 $ - $ - $ - $ - 0% Capital Expenses $ 29,980 $ - $ - $ - $ - 0% Car Rental Tax: Revenues $ 13,610,286 $ 13,462,751 $ 13,809,792 $ 13,879,560 $ 416,809 3% Operating Expenses $ 12,209,568 $ 11,377,081 $ 11,653,010 $ 11,656,276 $ 279,195 2% Use of Reserves $ - $ 1,365,811 $ 805,491 $ 5,337,787 $ 3,971,976 291% Capital Expenses $ 439,257 $ 1,365,811 $ 805,491 $ 5,337,787 $ 3,971,976 291% Glade Parks PID Revenues $ 126,860 $ 718,012 $ 718,012 $ 93,263 $ (624,749) (87%) Operating Expenses $ 230,625 $ 124,802 $ 117,335 $ 46,722 $ (78,080) (63%) Use of Reserves $ 103,765 $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - Glade Parks TIRZ Revenues $ 9,369 $ 116,442 $ 123,117 $ 376,924 $ 260,482 224% Operating Expenses $ 9,369 $ 116,442 $ 120,930 $ 376,924 $ 260,482 224% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - Cable PEG Fund: Revenues $ 131,864 $ 60,000 $ 120,000 $ 120,000 $ 60,000 100% Operating Expenses $ - $ 60,000 $ 60,000 $ 120,000 $ 60,000 100% Use of Reserves $ - $ - $ - $ 50,000 $ 50,000 0% Capital Expenses $ - $ - $ - $ 50,000 $ 50,000 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 'Y20 Sales Tax Fund is used to account for the %¢ 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)'Y40 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 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 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 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 Month 2010-11 Monthly YTD 2011-12 Monthly YTD 2012-13 Monthly YTD 2013-14 Monthly YTD Monthly Increase/ (Decrease) from PY Monthly % of Change from PY YTD % of Change from PYTD Oct $ 975,773 $ 975,773 $ 1,015,306 $ 1,015,306 $ 1,147,311 $ 1,147,311 $ 1,187,921 $ 1,187,921 $ 40,611 4% 4% Nov $ 987,532 $ 1,963,305 $ 1,083,338 $ 2,098,644 $ 1,040,814 $ 2,188,124 $ 1,073,180 $ 2,261,101 $ 32,366 3% 3% Dec $ 1,113,893 $ 3,077,198 $ 1,185,425 $ 3,284,069 $ 1,185,578 $ 3,373,703 $ 1,340,614 $ 3,601,715 $ 155,036 13% 7% Jan $ 1,003,168 $ 4,080,366 $ 1,063,410 $ 4,347,479 $ 1,142,533 $ 4,516,236 $ 1,110,300 $ 4,712,015 $ 32,233 3% 4% Feb $ 895,614 $ 4,975,980 $ 967,331 $ 5,314,809 $ 999,745 $ 5,515,981 $ 1,054,773 $ 5,766,788 $ 55,028 6% 5% Mar $ 838,562 $ 5,814,543 $ 874,864 $ 6,189,673 $ 1,000,143 $ 6,516,124 $ 1,008,090 $ 6,774,878 $ 7,946 1% 4% Apr $ 1,061,349 $ 6,875,892 $ 991,598 $ 7,181,272 $ 1,067,951 $ 7,584,075 $ 1,003,540 $ 7,778,418 $ 64,411 6% 3% May $ 1,074,285 $ 7,950,177 $ 11155,047 $ 8,336,318 $ 1,210,598 $ 8,794,673 $ 1,218,775 $ 8,997,193 $ 8,177 1% 2% Jun $ 1,071,267 $ 9,021,443 $ 1,116,913 $ 9,453,231 $ 1,190,893 $ 9,985,566 $ 1,338,547 $ 10,335,740 $ 147,654 12% 4% Jul $ 1,073,273 $ 10,094,717 $ 1,176,202 $ 10,629,433 $ 1,240,280 $ 11,225,846 $ 1,329,351 $ 11,665,092 $ 89,071 7% 4% Au $ 1,152,135 $ 11,246,851 $ 1,152,604 $ 11,782,037 $ 1,177,307 $ 12,403,152 Se $ 1,075,720 $ 12,322,572 $ 1,062,366 $ 12,844,403 $ 1,116,126 $ 13,519,279 AVG: HI: LO: $ $ $ 1,026,881 1,152,135 838,562 AVG: HI: LO: $ $ $ 1,070,367 1,185,425 874,864 AVG: HI: LO: $ $ $ 1,126,607 1,240,280 999,745 AVG: HI: LO: $ $ $ 1,166,509 1,340,614 1,003,540 $1.60 $1.40 $1.20 N $1.00 _ $0.80 2 $0.60 $0.40 $0.20 $0.00 MOTOR VEHICLE RENTAL TAX REVENUES a 2010-11 0 2011-12 Q� A =LV IG-IJ c°Q m 911113-1 d 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. 01 City of Euless Summary of/20 EDC Sales Tax Mo % of Projected 2010-11 %of 2011-12 %of 2012-13 %of 2013-14 % of Change 2013-14 Overl(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $ 4,092,732 Oct $ 254,914 $ 254,914 8% $ 274,244 $ 274,244 7% $ 312,598 $ 312,598 8% $ 326,923 $ 326,923 8% 4.58% $ 4,296,418 $ 203,686 Nov $ 304,501 $ 559,415 17% $ 339,525 $ 613,770 17% $ 344,075 $ 656,673 16% $ 376,960 $ 703,883 16% 9.56% $ 4,267,929 $ 175,197 Dec $ 243,310 $ 802,725 25% $ 270,582 $ 884,352 24% $ 342,836 $ 999,509 25% $ 323,094 $ 1,026,977 24% 5.76% $ 4,203,647 $ 110,915 Jan $ 237,863 $ 1,040,588 32% $ 267,692 $ 1,152,045 31% $ 287,844 $ 1,287,353 32% $ 302,395 $ 1,329,372 32% 5.05% $ 4,201,329 $ 108,597 Feb $ 316,164 $ 1,356,752 42% $ 327,740 $ 1,479,785 40% $ 382,450 $ 1,669,803 42% $ 411,004 $ 1,740,376 41% 7.47% $ 4,260,797 $ 168,065 Mar $ 244,793 $ 1,601,544 49% $ 256,529 $ 1,736,314 47% $ 297,446 $ 1,967,249 49% $ 311,901 $ 2,052,277 48% 4.86% $ 4,273,172 $ 180,440 Apr $ 212,743 $ 1,814,287 56% $ 273,177 $ 2,009,491 54% $ 295,107 $ 2,262,356 57% $ 353,820 $ 2,406,097 55% 19.90%1 $ 4,342,907 $ 250,175 May $ 334,494 $ 2,148,781 66% $ 374,508 $ 2,383,999 64% $ 372,432 $ 2,634,788 66% $ 410,576 $ 2,816,673 65% 10.24% $ 4,325,850 1 $ 233,118 Jun $ 265,343 $ 2,414,125 74% $ 291,526 $ 2,675,526 72% $ 325,092 $ 2,959,880 74% $ 348,812 $ 3,165,485 73% 7.30% $ 4,329,691 $ 236,959 Jul $ 247,202 $ 2,661,326 81% $ 353,864 $ 3,029,389 82% $ 331,454 $ 3,291,334 82% $ 346,334 $ 3,511,819 82% 4.49% $ 4,281,159 $ 188.427 Aug $ 337,741 $ 2,999,067 92% $ 370,405 $ 3,399,794 92% $ 380,310 $ 3,671,643 92% Se $ 269,142 $ 3,268,209 100% $ 309,122 $ 3,708,916 100% $ 323,629 $ 3,995,273 100% AVG: $ 272,351 AVG: $ 309,076 AVG: $ 332,939 HI: $ 337,741 HI: $ 374,508 HI: $ 382,450 LO: $ 212,743 LO: $ 256,529 LO: $ 287,844 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 AVG: $ 351,182 HI: $ 411,004 LO: $ 302,395 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 0 2010-11 ■ 2011-12 IN 2012-13 ■ 2013-14 City of Euless 1/40 CCPD Sales Tax Mo %of Projected 2010-11 % of 2011-12 %of 2012-13 %of 2013-14 %of Change 2013-14 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD Projected from PY Projected Budget $ 1,969,642 Oct $ 115,185 $ 115,186 7% $ 136582 $ 136,582 8% $ 151,523 $ 151,523 8% $ 162,297 $ 162,297 7.63% 7.11% $ 2,128,100 $ 158,458 Nov $ 147,649 $ 262.834 17% $ 168,458 $ 305,040 17% $ 171,947 $ 323,469 16% $ 187,151 $ 349,448 16.65% 8.84% $ 2,098,401 $ 128,759 Dec $ 125,706 $ 388,539 25% $ 133,288 $ 438,328 24% $ 169,923 $ 493,392 25% $ 160,234 $ 509,682 24.66% 5.70% $ 2,067,183 $ 97,541 Jan $ 118,145 $ 506,684 32% $ 131,629 $ 569,957 32% $ 141,490 $ 634,883 32% $ 150,939 $ 660,620 31.89% 6.68% $ 2,071,535 $ 101,893 Feb $ 154,177 $ 660,862 42% $ 161,417 $ 731,374 40% $ 180,636 $ 815,519 41% $ 205,159 $ 865,780 40.94% 13.58% $ 2,114,589 $ 144 947 Mar $ 109,558 $ 770,420 49% $ 124,842 $ 856,216 47% $ 151,980 $ 967,499 49% $ 154,940 $ 1,020,720 48.26% 1.95% $ 2,115,195 $ 145,553 Apr $ 102,336 $ 872,755 55% $ 134,343 $ 990,559 55% $ 144,443 $ 1,111,943 57% $ 175,474 $ 1,196,194 55.64% 21.48% $ 2149,837 $ 180,195 May $ 159,558 $ 1,032,313 65% $ 170,264 $ 1,160,823 64% $ 184,006 $ 1,295,949 66% $ 204,483 $ 1,400,677 65.02% 11.13% $ 2,154,086 $ 184,444 Jun $ 129,799 $ 1,162,112 73% $ 142,958 $ 1,303,781 72% $ 160,386 $ 1,456,334 74% $ 173,032 $ 1,573,709 73.05% 7.89% $ 2,154,230 $ 184,588 Jul $ 121,052 $ 1,283,165 81% $ 171,675 $ 1,475,456 82% $ 163,224 $ 1,619,558 82% $ 170,713 $ 1,744,422 81.95% 4.59% $ 2,128,744 $ 159,102 Aug $ 164,608 $ 1,447,773 92% $ 182,759 $ 1,858,215 92% $ 187,500 $ 1,807,057 92% Se $ 134,107 $ 1.581.880 100% $ 150,033 $ 1808,248 100% $ 160,903 $ 1.967,960 100% AVG: $ 131,823 HI: $ 164,608 LO: $ 102,336 $250,000 r--. ---- -._. __...-- � I $200,000 $150,000 $100,000 $50,000 AVG: $ 150,687 HI: $ 182,759 LO: $ 124,842 AVG: $ 163,997 AVG: 174,442 HI: $ 187,500 HE 205,159 LO: $ 141,490 LO: 150,939 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 13 2010-11 ■ 2011-12 ■ 2012-13 ■ 2013-14 M 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 13 Budget FY 14 Estimated FY 14 Proposed Budget FY 15 FY14 Budget to FY15 Proposed $ Diff % Diff. Equipment Replacement: Revenue $ 1,096,202 $ 1,120,576 $ 1,126,473 $ 1,728,117 $ 607,541 54% Operating Expenses $ 1,101,477 $ 1,537,300 $ 1,537,300 $ 1,407,340 $ (129,960) (8%) Use of Excess Reserves $ 5,275 $ 416,724 $ 410,827 $ - $ (416,724) 0% Insurance: Revenue $ 5,134,320 $ 6,006,016 $ 6,025,348 $ 6,915,989 $ 909,973 15% Operating Expenses $ 5,175,820 $ 5,996,239 $ 5,996,239 $ 6,905,744 $ 909,505 15% Use of Reserves $ 41,500 $ 100,000 $ - $ 100,000 $ - 0% Capital Expenses $ - $ 100,000 $ - $ 100,000 $ - 0% Risk/WC Management: Revenue $ 804,137 $ 813,722 $ 816,193 $ 816,277 $ 2,555 0% Operating Expenses $ 622,767 $ 804,421 $ 804,421 $ 809,702 $ 5,281 1% Use of Reserves $ - $ 300,910 $ 125,910 $ 175,000 $ (125,910) (42%) Capital Expenses $ - $ 300,910 $ 125,910 $ 175,000 $ (125,910) (42%) 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 FY2014-15 Revenues: City Contribution For Employees and Dependents Employee Contribution Employee/Retiree Contribution Transfer from Car Rental for Reserve Interest Income Total Revenues Expenses: Operating Expenses Operations Claims Prescription Claims Re -Insurance Fee Insurance Services Wellness Programs Contingency 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 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 $ 2,646,829 FY14 (estimated) $ 2,675,938 FY15 (projected) $ 2,586,183 Goal $ 2,580,959 Proposed Use Of Reserves $ 4,746,336 $ 1,809,653 $ 350,000 $ 10,000 $ 179,407 $ 4,352,110 $ 809,807 $ 545,436 $ 280,221 $ 18,098 $ 220,665 $ 100,000 $ 6,915,989 $ 6,905,744 $ 10,245 $ 100,000 $ (89,755) " 4-8 Risk Management & Workers' Comp FY2014-15 Revenues: Expenses: Transfers General $ 225,000 Water & Wastewater $ 225,000 Interest Income $ 2,200 Charges Workers' Comp $ 353,340 Employee Assistance $ 10,737 Total Revenues Operating Expenses Risk Management $ 443,852 Worker's Compensation $ 365,850 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 FY06 $ 923,433 FY07 $ 1,028,036 FY08 $ 1,078,099 FY09 $ 1,352,720 FYI $ 1,043,561 FYI $ 1,008,222 FYI $ 1,167,779 FYI $ 1,349,150 FYI (estimated) $ 1,235,011 FY15 (projected) $ 1,066,586 Goal $ 1,050,000 \1-1 'Proposed Use Of Reserves $ 175,000 $ 816,277 $ 809,702 $ 6,575 $ 175,000 $ (168,425) 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 13 Budget FY 14 Estimated FY 14 Proposed Budget FY 15 FYI Budget to FYI Proposed $ Diff % Diff. General Obligation Debt Revenues $ 4,833,385 $ 3,429,336 $ 3,558,955 $ 3,641,291 $ 211,955 6% Operating Expenses $ 4,821,522 $ 3,552,787 $ 3,552,787 $ 3,735,965 $ 183,178 5% Use of Reserves $ - $ 123,451 $ 2,979 $ 94,674 $ (28,777) (23%) Star Center Debt Revenues $ 710,263 $ 713,265 $ 712,769 $ 710,365 $ (2,900) (0%) Operating Expenses $ 709,658 $ 713,915 $ 713,915 $ 710,365 $ (3,550) (0%) Use of Reserves $ - $ 650 $ 1,146 $ - $ (650) (100%) EDC Debt Service Revenues $ 901,914 $ 904,615 $ 904,615 $ 907,103 $ 2,488 0% Operating Expenses $ 901,913 $ 904,615 $ 904,615 $ 907,103 $ 2,488 0% Use of Reserves $ - $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 406,675 $ 528,701 $ 528,701 $ 607,654 $ 78,953 15% Operating Expenses $ 412,810 $ 528,701 $ 528,701 $ 607,654 $ 78,953 15% Use of Reserves $ 6,135 $ - $ - $ - $ - 0% Texas Star Sports Complex Debt Revenues $ 172,367 $ 163,900 $ 163,900 $ 159,400 $ (4,500) (3%) Operating Expenses $ 165,955 $ 163,900 $ 163,900 $ 159,400 $ (4,500) (3%) Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Golf Course Debt Revenues $ 828,971 $ 610,250 $ 610,274 $ 612,049 $ 1,799 0% Operating Expenses $ 800,714 $ 610,250 $ 610,250 $ 612,049 $ 1,799 0% Use of Reserves $ - $ - $ - $ - $ - 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 capital Capital & Supplemental Requests by Fund Capital & Supplemental Requests by Department Infrastructure Plans Street Overlay Plans Sidewalk/Street Light/Signal Plans Fleet Projected Equipment Replacement Fund Fleet Transfers Proposed Fleet Purchases Capital and Supplemental Requests - 2015 By Fund/CMO Ranking Program Program Dept CMO Dept Division Fund Program Description Type Cost Totals Ranking Ranking Non -Dept Non -Dept Car Rental Transportation Consultant Capital $ 120,000 $ 120,000 1 Non -Dept Non -Dept Car Rental Special Development Incentive from Special Projects Capital --$ 2,000,000 $ 2,120,000 1 Non -Dept Non -Dept Car Rental Transfer Car Rental to Car Rental CIP Capital $ 1,271,89$ $ 3,3SF1,895 1 Non -Dept Non -Dept Car Rental Transfer Car Rental to Street CIP (2 j Capital $ 535,572- $ 3,927,467 1 Non -Dept Non -Dept Car Rental Transfer to Redevelopment Capital $ 400,OOa $ 4,327,467 1 62 Non -Dept Non -Dept Car Rental Specific Stop Loss Reserve � Capital $ 350,000- $ 4,677,467 1 59 Non Dept Non -Dept Car Rental Relocation Services C(c�p r 5d)_ Capital $ 100,000 $ 4,777,467, 1 Non -Dept Non -Dept Drainage Transfer to Drainage CIP Capital $ 125,000 $ 125,000 1 37 Police Administration CCPD Part -Time Detention PSO Program Capital $ 71,500 $ 71,500 2 1 38 Police Administration CCPD Part -Time Dispatchers Capital $ 46,080 $ 117,580 3 1 44 Police Administration CCPD Patrol Equipment Capital $ 68,125 $ 185,705 9 1 cn 46 Police Administration CCPD Mental Health / Mental Retardation Liaison Supplemental $ 33,520 $ 33,520 2 1 3 Admin Svcs Library EDC Library Document Station Capital $ 7,475 $ 7,475 1 1 10 Admin Svcs Info Svcs EDC Hardware / Software Replacement Capital $ 35,000 $ 42,475 4 1 PACS Parks EDC South Euless Park Upgrades Capital $ 75,000 $ 117,475 5 1 Non -Dept Non -Dept EDC Facility Rental Payment Capital $ 215,065 $ 332,540 1 PACS Parks EDC Bus Capital $ 80,000 $ 412,540 1 PACS Parks EDC Bus Driver Capital $ 15,000 $ 427,540 1 20 PACS Parks EDC Park Improvements Capital $ 200,000 $ 627,540 4 2 4 Admin Svcs Library EDC Preschool Wad Immersion Capital $ 10,000 $ 637,540 2 2 2 Admin Svcs Library EDC Library Mobile App. Supplemental $ 8,990 $ 8,990 1 2 1 CSO CSO Gen Laserfiche Document Management System - Public Portal Capital $ 26,600 $ 26,600 1 1 5 Admin Svcs HR Gen Copier Capital $ 15,000 $ 41,600 1 1 6 Admin Svcs HR Gen Career Prep Program with Trinity High School Capital $ 31,500 $ 73,100 2 1 8 Admin Svcs Info Svcs Gen Hardware / Software Replacement Capital $ 129,311 $ 202,411 2 1 9 Admin Svcs Info Svcs Gen Court Technology Hardware / Software Capital $ 96,280 $ 298,691 3 1 11 Admin Svcs Info Svcs Gen Virtual Server Capital $ 43,540 $ 342,231 5 1 12 Admin Svcs Info Svcs Gen Centralized Security Camera System Capital $ 34,009 $ 376,240 6 1 `'fir �. _ ;; ', � '� P.�. , • - f � � r Capital and Supplemental Requests - 2015 By Fund/CMO Ranking Dept Division Fund Program Description Program Type Program Cost Totals Dept Ranking CMO Ranking 31 Fleet & Fac Fac Maint Gen Carpet Replacement - Police & Courts Building Phase 1 of 3 Capital $ 45,000 $ 421,240 4 1 32 Fleet & Fac Fac Maint Gen HVAC - Package Unit Replacements (Year 3 of 3) Capital $ 30,000 $ 451,240 5 1 33 Fleet & Fac Fac Maint Gen Gate Control Motor Replacements - Police & Courts Building Capital $ 15,000 $ 466,240 6 1 35 Fleet & Fac Fac Maint Gen Parks Maintenance - Waste Oil Shop Heaters for Shop Area Capital $ 22,500 $ 488,740 8 1 14 Fire EMS/Supp Gen 3 Lifepak 15, Monitor/Defibrillator Phase 3 of 3 Capital $ 123,000 $ 611,740 2 1 15 Fire EMS/Supp Gen Stryker Power Pro Automatic Stretcher Replacement Capital $ 13,050 $ 624,790 3 1 16 Fire EMS/Supp Gen Miscellaneous Fire Equipment Capital $ 24,064 $ 648,854 4 1 17 PACS Recreation Gen Treadmill and Dumbbell Replacement for EFLC Capital $ 66,000 $ 714,854 1 1 18 PACS Recreation Gen Resurfacing Floors in EFLC Capital $ 15,000 $ 729,854 2 1 28 Fleet & Fac Fac Maint Gen Fire Station # 2 - Building Interior Upgrades Capital $ 38,500 $ 768,354 1 1 29 Fleet & Fac Fac Maint Gen City Hall Campus - Parking Lot Light Replacements Capital $ 28,630 $ 796,984 2 1 30 Fleet & Fac Fac Maint Gen Fire Station - Diesel Exhaust Extraction System Upgrades Capital $ 16,500 $ 813,484 3 1 39 Police Patrol Gen Local S.T.E.P Program Capital $ 50,000 $ 863,484 4 1 41 Police Administration Gen Detention Equipment and Technology Capital $ 64,000 $ 927,484 6 1 N42 Police Administration Gen Replace L-3 Mobile Vision Video and DVD Burner Capital $ 37,000 $ 964,484 7 1 43 Police Administration Gen Criminal Investigation Equipment Capital $ 22,083 $ 986,567 8 1 47 P&D Development Gen Third Party Plan Review and Construction Inspection Capital $ 30,000 $ 1,016,567 1 1 49 PW Traffic Signals Gen Uninterrupted Power Supply Phase 1 of 2 Capital $ 45,000 $ 1,061,567 2 1 50 PW Streets Gen Contract Inspector for CIP Capital $ 75,000 $ 1,136,567 3 1 53 PW Streets Gen 2 Towable Message Boards Capital $ 35,000 $ 1,171,567 6 1 13 Fire EMS/Supp Gen EMS/Suppression Shift Adjustment Overtime Capital $ 87,487 $ 1,259,054 1 1 51 PW Various Gen Masonry Screening Wall Capital $ 22,500 $ 1,281,554 4 1 56 Non -Dept Non -Dept Gen City's Match for Tarrant County Home Program/CPR Capital $ 100,000 $ 1,381,554 1 58 Non -Dept Non -Dept Gen Street Overlay Capital $ 300,000 $ 1,681,554 1 60 Non -Dept Non -Dept Gen Radio Lease Payment (Year 5 of 5) Capital $ 97,720 $ 1,779,274 1 54 PW Traffic Signals Gen Remote Traffic Signal Controller Capital $ 316,000 $ 2,095,274 7 2 34 Fleet & Fac Fac Maint Gen Generator Replacement - Fire Administration Building Capital $ 65,000 $ 2,160,274 7 2 40 Police Administration Gen Part -Time Police Officer for Municipal Court Capital $ 16,000 $ 2,176,274 5 2 Capital and Supplemental Requests - 2015 By Fund/CMO Ranking Program Program Dept CMO Dept Division Fund Program Description Type Cost Totals Ranking Ranking 24 Fleet & Fac Fac Maint/Fleet Gen Part -Time Building Technician Supplemental $ 20,000 $ 20,000 1 1 45 Police Detention Gen Full -Time PSO Supplemental $ 66,888 $ 86,888 1 2 21 PACS Recreation Gen Full -Time Special Events and Marketing Coordinator Supplemental $ 72,264 $ 159,152 1 2 55 PW Various Gen Public Works Clerk Supplemental $ 25,775 $ 184,927 1 2 Non -Dept Non -Dept PEG Council Chambers Technology Upgrades Capital $ 50,000 $ 50,000 1 19 PACS Recreation Rec Class Arbor Daze Capital $ 70,000 $ 70,000 3 1 22 PACS Recreation Rec Class Playbook Printing and Mailing Capital $ 37,000 $ 107,000 2 1 23 PACS Recreation Rec Class Part -Time Program Coordinator Supplemental $ 28,329 $ 28,329 3 2 36 Police Administration Seized Assets Part -Time Cadet Program Capital $ 60,000 $ 60,000 1 1 25 Fleet & Fac Fac Maint/Fleet W/WW Full -Time Office / Clerical Worker Supplemental $ 35,000 $ 35,000 2 2 55 PW Various W/WW Public Works Clerk Supplemental $ 25,776 $ 60,776 1 2 26 Fleet & Fac Fleet W/WW Fuel Contingency Capital $ 150,000 $ 150,000 1 1 48 PW Wastewater W/WW Sewer TV Camera Capital $ 87,500 $ 237,500 1 1 7 Admin Svcs Info Svcs W/WW Hardware / Software Replacement Capital $ 129,311, $ 366,811 1 1 51 PW Various W/WW Masonry Screening Wall Capital $ 22,50Q $ 389,311 4 1 52 PW Water W/WW Water Line Leak Detection Program Capital $ 40,000 $ 429,311 5 1 Non -Dept Non -Dept W/WW Transfer to W/WW CIP Pump Rehab Capital $ 200,000 $ 629,311 1 27 Fleet & Fac Fleet Sery Center Replacement - Shop Air Compressor Capital $ 10,500 $ 10,500 2 1 Hotel/Motel Com. Serv. Hotel/Motel Conf. Center Lighting & Misc. Improvements Capital $ 53,000 $ 53,000 1 57 Non -Dept Non -Dept Special Legal Fund Capital $ 200,000 $ 200,000 2 61 Non -Dept Non -Dept Retirements Capital $ - $ 200,000 2 Capital and Supplemental Requests - 2015 By Dept/CMO Ranking Program Program Dept CMO Dept Division Fund Program Description Type Cost Totals Ranking Ranking 1 CSO CSO Gen Laserfiche Document Management System - Public Portal Capital $ 26,600 $ 26,600 1 1 2 Admin Svcs Library EDC Library Mobile App. Supplemental $ 8,990 $ 8,990 1 2 3 Admin Svcs Library EDC Library Document Station Capital $ 7,475 $ 7,475 1 1 4 Admin Svcs Library EDC Preschool Wad Immersion Capital $ 10,000 $ 17,475 2 2 5 Admin Svcs HR Gen Copier Capital $ 15,000 $ 15,000 1 1 6 Admin Svcs HR Gen Career Prep Program with Trinity High School Capital $ 31,500 $ 46,500 2 1 7 Admin Svcs Info Svcs W/WW Hardware / Software Replacement Capital $ 129,311 $ 129,311 1 1 8 Admin Svcs Info Svcs Gen Hardware / Software Replacement Capital $ 129,311 $ 258,622 2 1 9 Admin Svcs Info Svcs Gen Court Technology Hardware / Software Capital $ 96,280 $ 354,902 3 1 10 Admin Svcs Info Svcs EDC Hardware / Software Replacement Capital $ 35,000 $ 389,902 4 1 Cn 11 Admin Svcs Info Svcs Gen Virtual Server Capital $ 43,540 $ 433,442 5 1 12 Admin Svcs Info Svcs Gen Centralized Security Camera System Capital $ 34,009 $ 467,451 6 1 14 Fire EMS/Supp Gen 3 Lifepak 15, Monitor/Defibrillator Phase 3 of 3 Capital $ 123,000 $ 123,000 2 1 15 Fire EMS/Supp Gen Stryker Power Pro Automatic Stretcher Replacement Capital $ 13,050 $ 136,050 3 1 16 Fire EMS/Supp Gen Miscellaneous Fire Equipment Capital $ 24,064 $ 160,114 4 1 13 Fire EMS/Supp Gen EMS/Suppression Shift Adjustment Overtime Capital $ 87,487 $ 247,601 1 1 17 PACS Recreation Gen Treadmill and Dumbbell Replacement for EFLC Capital $ 66,000 $ 66,000 1 1 18 PACS Recreation Gen Resurfacing Floors in EFLC Capital $ 15,000 $ 81,000 2 1 19 PACS Recreation Rec Class Arbor Daze Capital $ 70,000 $ 151,000 3 1 PACS Parks EDC South Euless Park Upgrades Capital $ 75,000 $ 558,000 5 1 22 PACS Recreation Rec Class Playbook Printing and Mailing Capital $ 37,000 $ 72,264 2 1 PACS Parks EDC Bus Capital $ 80,000 $ 343,000 1 PACS Parks EDC Bus Driver Capital $ 15,000 $ 358,000 1 20 PACS Parks EDC Park Improvements Capital $ 200,000 $ 558,000 4 2 21 PACS Recreation Gen Full -Time Special Events and Marketing Coordinator Supplemental $ 72,264 $ 72,264 1 2 23 PACS Recreation Rec Class Part -Time Program Coordinator Supplemental $ 28,329 $ 100,593 3 2 Capital and Supplemental Requests - 2015 By Dept/CMO Ranking Program Program Dept CMO Dept Division Fund Program Description Type Cost Totals Ranking Ranking 24 Fleet & Fac Fac Maint/Fleet Gen Part -Time Building Technician Supplemental $ 20,000 $ 20,000 1 1 25 Fleet & Fac Fac Maint/Fleet W/WW Full -Time Office / Clerical Worker Supplemental $ 35,000 $ 55,000 2 2 26 Fleet & Fac Fleet W/WW Fuel Contingency Capital $ 150,000 $ 150,000 1 1 27 Fleet & Fac Fleet Service Center Replacement - Shop Air Compressor Capital $ 10,500 $ 160,500 2 1 28 Fleet & Fac Fac Maint Gen Fire Station # 2 - Building Interior Upgrades Capital $ 38,500 $ 38,500 1 1 29 Fleet & Fac Fac Maint Gen City Hall Campus - Parking Lot Light Replacements Capital $ 28,630 $ 67,130 2 1 30 Fleet & Fac Fac Maint Gen Fire Station - Diesel Exhaust Extraction System Upgrades Capital $ 16,500 $ 83,630 3 1 31 Fleet & Fac Fac Maint Gen Carpet Replacement - Police & Courts Building Phase 1 of 3 Capital $ 45,000 $ 128,630 4 1 32 Fleet & Fac Fac Maint Gen HVAC - Package Unit Replacements (Year 3 of 3) Capital $ 30,000 $ 158,630 5 1 33 Fleet & Fac Fac Maint Gen Gate Control Motor Replacements - Police & Courts Building Capital $ 15,000 $ 173,630 6 1 35 Fleet & Fac Fac Maint Gen Parks Maintenance - Waste Oil Shop Heaters for Shop Area Capital $ 22,500 $ 196,130 8 1 Ut 34 Fleet & Fac Fac Maint Gen Generator Replacement - Fire Administration Building Capital $ 65,000 $ 261,130 7 2 Cn 36 Police Administration Seized Assets Part -Time Cadet Program Capital $ 60,000 $ 60,000 1 1 37 Police Administration CCPD Part -Time Detention PSO Program Capital $ 71,500 $ 131,500 2 1 38 Police Administration CCPD Part -Time Dispatchers Capital $ 46,080 $ 177,580 3 1 39 Police Patrol Gen Local S.T.E.P Program Capital $ 50,000 $ 227,580 4 1 41 Police Administration Gen Detention Equipment and Technology Capital $ 64,000 $ 291,580 6 1 42 Police Administration Gen Replace L-3 Mobile Vision Video and DVD Burner Capital $ 37,000 $ 328,580 7 1 43 Police Administration Gen Criminal Investigation Equipment Capital $ 22,083 $ 350,663 8 1 44 Police Administration CCPD Patrol Equipment Capital $ 68,125 $ 418,788 9 1 40 Police Administration Gen Part -Time Police Officer for Municipal Court Capital $ 16,000 $ 434,788 5 2 46 Police Administration CCPD Mental Health / Mental Retardation Liaison Supplemental $ 33,520 $ 33,520 2 1 45 Police Detention Gen Full -Time PSO Supplemental $ 66,888 $ 100,408 1 2 Capital and Supplemental Requests - 2015 By Dept/CMO Ranking Program Program Dept CMO Dept Division Fund Program Description Type Cost Totals Ranking Ranking 47 P&D Development Gen Third Party Plan Review and Construction Inspection Capital $ 30,000 $ 30,000 1 1 48 PW Wastewater W/WW Sewer TV Camera Capital $ 87,500 $ 87,500 1 1 49 PW Traffic Signals Gen Uninterrupted Power Supply Phase 1 of 2 Capital $ 45,000 $ 132,500 2 1 50 PW Streets Gen Contract Inspector for CIP Capital $ 75,000 $ 207,500 3 1 51 PW Various W/WW Masonry Screening Wall Capital $ 22,500 $ 230,000 4 1 51 PW Various Gen Masonry Screening Wall Capital $ 22,500 $ 252,500 52 PW Water W/WW Water Line Leak Detection Program Capital $ 40,000 $ 292,500 5 1 53 PW Streets Gen 2 Towable Message Boards Capital $ 35,000 $ 327,500 6 1 54 PW Traffic Signals Gen Remote Traffic Signal Controller Capital $ 316,000 $ 643,500 7 2 Hotel/Motel Com. Serv. Hotel/Motel Conf. Center Lighting & Misc. Improvements Capital $ 53,000 $ 53,000 1 55 PW Various Gen Public Works Clerk Supplemental $ 25,775 $ 25,775 1 2 55 PW Various W/WW Public Works Clerk Supplemental $ 25,776 $ 51,551 1 2 56 Non -Dept Non -Dept Gen City's Match for Tarrant County Home Program/CPR Capital $ 100,000 $ 100,000 1 58 Non -Dept Non -Dept Gen Street Overlay Capital $ 300,000 $ 400,000 1 60 Non -Dept Non -Dept Gen Radio Lease Payment (Year 5 of 5) Capital $ 97,720 $ 497,720 1 62 Non -Dept Non -Dept Car Rental Specific Stop Loss Reserve Capital $ 350,000 $ 847,720 1 59 Non -Dept Non -Dept Car Rental Relocation Services Capital $ 100,000 $ 947,720 1 Non -Dept Non -Dept PEG Council Chambers Technology Upgrades Capital $ 50,000 $ 997,720 1 Non -Dept Non -Dept Car Rental Transportation Consultant Capital $ 120,000 $ 1,117,720 1 Non -Dept Non -Dept EDC Facility Rental Payment Capital $ 215,065 $ 1,332,785 1 Non -Dept Non -Dept Car Rental Special Development Incentive from Special Projects Capital $ 2,000,000 $ 3,332,785 1 Non -Dept Non -Dept Car Rental Transfer Car Rental to Car Rental CIP Capital $ 1,271,895 $ 4,604,680 1 Non -Dept Non -Dept Car Rental Transfer Car Rental to Street CIP Capital $ 535,572 $ 5,140,252 1 Non -Dept Non -Dept Drainage Transfer to Drainage CIP Capital $ 125,000 $ 5,265,252 1 Non -Dept Non -Dept Car Rental Transfer to Redevelopment Capital $ 400,000 $ 5,665,252 1 Non -Dept Non -Dept W/WW Transfer to W/WW CIP Pump Rehab Capital $ 200,000 $ 5,865,252 1 57 Non -Dept Non -Dept Special Legal Fund Capital $ 200,000 $ 6,065,252 2 61 Non -Dept Non -Dept Retirements Capital $ - $ 6,065,252 2 FY2014-15 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 will be based on the pending IMS street condition study as well as staff s knowledge of street conditions. 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 2014-15 Collins Drive: East side from Dallas Drive to Harwood Drive Bayless Drive: North side from Simmons Drive to Norman Drive Heather Drive: East side from South Pipeline north to S. H. 10 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 2014-15 N. Main — Mid -Cities to Glade Fuller -Wiser - Harwood to Ash 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 2014-15 Westpark Way @ HWY 10 Midway @ FM157 Harwood @ FM157 Mid -Cities @ FM157 5-7 1%.- MEMO TO: Gary McKamie, City Manager FROM: Kyle McAdams, Fleet and Facility Administrator DATE: July 25, 2014 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2013 $2,710,860 REVENUE (1) Depreciation @ 55% $942,906 (2) Transfer from Car Rental Tax Fund $149,670 (3) Salvage Sales (estimated) $30,845 (4) Interest $3,052 Total Revenues: $1,126,473 TOTAL FUNDS AVAILABLE $3,837,333 EXPENSES: Replacement Vehicles $1,537,300 Total Expenses: $1,537,300 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2014 $2,300,033 ESTIMATED REVENUE (1) Depreciation @ 55% $1,028,300 (2) Transfer from Car Rental Tax Fund $671,817 (3) Salvage Sales (estimated) $25,000 (4) Interest $3,000 Total Revenues: $1,728,117 ESTIMATED TOTAL FUNDS AVAILABLE: $4,028,150 ESTIMATED EXPENSES: Replacement Vehicles $1,407,340 Total Expenses: $1,407,340 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2015 $2,620,810 5-8 City of Euless : Fleet Transfer Budget Year 2014 - 2015 Department Name Account Code @ 55% 64% 75% 100% 11 Administration 101-1011-513 9601 Courts 101-2013-515 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 Animal Control 101-8033-531 9601 Streets 101-8033-531 9601 Total General Fund: $ 2,269 $ 2,640 $ 3,094 $ 4,125 $ 10,655 $ 12,398 $ 14,529 $ 19,372 $ 3,379 $ 3,932 $ 4,607 $ 6,143 $ 175,596 $ 204,330 $ 239,450 $ 319,266 $ 22,701 $ 26,416 $ 30,956 $ 41,275 $ 15,655 $ 18,216 $ 21,347 $ 28,463 $ 2,121 $ 2,468 $ 2,893 $ 3,857 $ 7,597 $ 8,840 $ 10,359 $ 13,812 $ 213,850 $ 248,844 $ 291,614 $ 388,818 $ 13,574 $ 15,795 $ 18,510 $ 24,680 $ 9,033 $ 10,511 $ 12,318 $ 16,424 $ 15,833 $ 18,424 $ 21,591 $ 28,788 $ 82,886 $ 96,449 $ 113,026 $ 150,701 $ 7,150 $ 8,320 $ 9,750 $ 13,000 $ 108,268 $ 125,984 $ 147,638 $ 196,850 $ 690,566 $ 803,567 $ 941,681 $ 1,255,574 City Engineer 501-8066-531 9601 $ 4,256 $ 4,952 $ 5,804 $ 7,738 Water Production 501-8071-531 9601 $ 15,447 $ 17,974 $ 21,064 $ 28,085 Water Distribution 501-8072-531 9601 $ 10,425 $ 12,131 $ 14,216 $ 18,954 Sewer & Treatment 501-8073-531 9601 $ 29,782 $ 34,655 $ 40,612 $ 54,149 Total Water & Wastewater: $ 59,909 $ 69,713 $ 81,695 $ 108,926 EDC Parks Tx Star 210-1052-550 9601 11$ 5,634 $ 6,556 $ 7,682 $ 10,243 4,162 $ 4,843 $ 5,675 F/eetservices 504-5090-519 9601 11 $ 2,235 $ 2,600 $ 3,047 $ 4,063 Draina a Utili 510-8029-531 9601 JI $ 2,976 $ 3,462 $ 4,058 $ 5,410 11 Texas Star Sp orts Com lex 530-7050-550 9601 $ 262,822 $ 305,830 $ 358,394 $ 477,859 !IIFTexas Star Golf Course 540-7060-550 9601 $ 11 City Total: r $1,028,303 $1,196,571 $1,402,23211 $1,869,64211 5-9 CITY OF EULESS: PROPOSED EQUIPMENT REPLACEMENTS FY2015 --CURRENT-- REPLACEMENT UNIT # YEAR VEHICLE TYPE DEPT. VEHICLE/EQUIPMENT NOTES COST 363 1995 PARIS TRAILER PUBLIC WORKS $ 2,500 364 1995 PARIS TRAILER PUBLIC WORKS HD ROLLER TRAILER $ 14,500 282 1990 CAT STEEL WHEELED ROLLER PUBLIC WORKS MID -SIZE COMBINATION ROLLER $ 48,000 570 1997 TOP -LINE HD EQUIPMENT TRAILER PUBLIC WORKS $ 4,700 600 1999 CHEVY C70 SA DUMP PUBLIC WORKS $ 79,000 710 2003 FORD F250 PICKUP PUBLIC WORKS $ 30,500 822 2007 HUSQVARNA CONCRETE SAW PUBLIC WORKS $ 15,695 626 2000 CASE TRENCHER PARKS $ ,0 669 2001 KUBOTA TRACTOR W/ LOADER PARKS $ 34,500 692 2002 FORD F350 4 DOOR CREW CAB PU PARKS $ 29,500 888 2011 KUBOTA UTILITY CART PARKS TRANSFER TO ADMIN. TO REPLACE #556 $ 11,000 663 2000 FORD E450 PASSENGER COACH RECREATION $ 78,000 755 2005 FORD CROWN VIC PI POLICE - PATROL INTERCEPTOR SEDAN WITH EQUIPMENT $ 41,500 868 2010 FORD CROWN VIC PI POLICE - PATROL INTERCEPTOR SEDAN WITH EQUIPMENT $ 41,500 879 2011 CHEVY TAHOE PI POLICE - PATROL INTERCEPTOR UTILITY WITH EQUIPMENT $ 41,5011 881 2011 CHEVY TAHOE PI POLICE - PATROL INTERCEPTOR UTILITY WITH EQUIPMENT $ 41,500 662 2001 FORD EXPEDITION SUV FIRE REPLACE WITH (4) DOOR 1/2T PICKUP $ 31,893 714 2002 SUTPHEN 110+ PLATFORM (PER HOUR) FIRE REPLACE WITH PUMPER $ 475,000 827 2007 FORD F350 AMBULANCE CHASSIS FIRE $ 35,500 827X 2002 FRASER MICU UNIT FIRE REMOUNT AMBULANCE BOX $ 69,000 136 2008 3100D TRIM MOWER TX STAR - MAINT $ 27,612 137 2008 3100D TRIM MOWER TX STAR - MAINT $ 27,612 202 2002 TOP DRESSER TX STAR - MAINT $ 13,298 235 2008 MUTLI-PRO 1250 SPRAYER TX STAR - MAINT $ 32,500 311 2008 5510 MW FAIRWAY MOWER TX STAR - MAINT $ 66,000 329 2008 5510 MW FAIRWAY MOWER TX STAR - MAINT $ 66,000 837 2007 WORKMAN HD UTILITY CART TX STAR - MAINT $ 21,500 838 2007 WORKMAN HD UTILITY CART TX STAR - MAINT $ 21,500 TOTAL CITY FLEET REQUESTS: $ 1,407,340 t 5-10 Debt 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 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS GOLF/SOFTBALL SALES TAX 1/2 CENT STAR CENTER WATER/WASTEWATER m GENERAL 2015 2017 2019 2021 2023 2025 2027 2029 2031 2033 FISCAL YEAR TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS SALES TAX YEAR 2015 • •'s $3,547,163 GOLPSOFTBALL $771,125 WATER/WASTEWATER $526.922 STAR CENTER $709,365 1/2 CENT $906,803 REQUIREMENTS $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 $5,039,593 2018 $3,171,538 $595,425 $531,002 $705,900 $36,073 $5,039,937 2019 $2,705,875 $588,600 $531,438 $7087390 $40,572 $4,574,875 2020 $2,726,425 $589,125 $531,674 $708,863 $0 $4,556,086 2021 $1,680,263 $594,125 $261,704 $712,495 $0 $3,248,586 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 $7827003 $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 $1167850 $0 $0 $943,313 2027 $241,244 $592,678 $118,650 $0 $0 $952,572 2028 $237,788 $0 $119,825 $0 $0 $357,613 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 $24,336,610 $8,046,425 $5,291,385 $7,805,293 $1,199,239 $46,678,951 6-1 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 General Obligation & C.O. Bonds Composition of Debt Service Principal -Interest $1,000, 000 $500,000 _- . 2015 2017 2019 2021 2023 2025 2027 2029 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $3,701,610 $20,635,000 $24,336,610 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 @ 3.50%, 2012 @ 3.75%, 2013 @ 4.00%, 2014-2018 @ 5.00%, 2019-2010 @ 4.50% PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 1, 2016 YEAR COUPON INTEREST PRINCIPAL FEBRUARY1 TOTAL REQUIREMENTS FEBRUARY1 AUGUST1 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 $575,563 $403,063 $7,100,000 $8,078,625 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. M-1 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 2013-2014 @ 2.000%, 2015-2016 @ 3.000%, 2017-2019 @ 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 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 $409,925 $409,925 $5,340,000 $6,159,850 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. 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 2011-2018 @ 3.000%, 2019-2026 @ 4.000%, 2027-2028 @ 4.125%, 2029-2030 @ 4.250% PAYING AGENT: U.S. BANK, DALLAS, TX OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 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 $30,550 $30,550 $170,000 $231,100 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 2011-2018 @3.000%, 2019-2026 @ 4.000%, 2029-2030 @4.250% 2027-2028@ 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 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 $491,778 $491,778 $2,610,000 $3,593,556 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 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 3.000% $16,159 $8,359 $520,000 $544,519 2024 1 3.125% $8,359 $0 1 $535,000 1 $543,359 TOTAL $450,169 $377,009 1 $4,640,000 1 $5,467,178 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 2015 4.000% $15,500 $7,900 $380,000 $403,400 2016 4.000% $7,900 $0 $395,000 $402,900 TOTAL $23,400 $7,900 $775,000 $806,300 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. $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100, 000 $0 Taxable G.O.'s (Self Supporting) Composition of Debt Service 2015 2017 Interest Principal 2019 2021 2023 2025 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $1,590,293 $6,215,000 $7,805,293 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAXABLE GENERAL OBLIGATION REFUNDING BONDS SERIES 2010 DATED: AUGUST 15, 2010 ORIGINAL AMOUNT: $8,110,000 INTEREST RATES: 2011 - 2025, 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 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 $795,146 $795,146 $6,215,000 $7,805,293 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 $10000,000 PRINCIPAL __ INTEREST :11 111 .11 111 $ 400, 000 $200,000 $0 2015 2017 2019 2021 2023 2025 2027 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF / SOFTBALL G.O. REFUNDING BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $1,131,425 $6,915,000 $8,046,425 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 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 $603,319 $515,506 $6,605,000 $7,723,825 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 $594,140 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 2015 4.000% $6,200 $3,200 $150,000 $159,400 2016 4.000% $3,200 $0 $160,000 $163,200 TOTAL $9,400 $3,200 $310,000 $322,600 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 $161,300 6-13 Water & Wastewater Revenue Bonds Composition of Debt Service $600,000 PRINCIPAL INTEREST $500,000 $400,000 $ 300, 000 $200,000 $100,000 - $0 2015 2017 2019 2021 2023 2025 2027 2029 2031 2033 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $33,650 $85,000 $118,650 2028 $29,825 $90,000 $119,825 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 $1,006,385 $4,285,000 $5,291,385 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $278,494 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 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 $126,977 $126,977 $2,760,000 $3,013,954 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 2015 2.000% $30,447 $30,447 $60,000 $120,894 2016 2.000% $29,847 $29,847 $60,000 $119,694 2017 3.000% $29,247 $29,247 $60,000 $118,494 2018 3.000% $28,347 $28,347 $65,000 $121,694 2019 3.000% $27,372 $27,372 $65,000 $119,744 2020 3.000% $26,397 $26,397 $65,000 $117,794 2021 3.625% $25,422 $25,422 $70,000 $120,844 2022 3.625% $24,153 $24,153 $70,000 $118,306 2023 3.625% $22,884 $22,884 $75,000 $120,769 2024 4.000% $21,525 $21,525 $75,000 $118,050 2025 4.000% $20,025 $20,025 $80,000 $120,050 2026 4.000% $18,425 $18,425 $80,000 $116,850 2027 4.500% $16,825 $16,825 $85,000 $118,650 2028 4.500% $14,913 $14,913 $90,000 $119,825 2029 4.500% $12,888 $12,888 $95,000 $120,775 2030 5.000% $10,750 $10,750 $100,000 $121,500 2031 5.000% $8,250 $8,250 $105,000 $121,500 2032 5.000% $5,625 $5,625 $110,000 $121,250 2033 5.000% $2,875 $2,875 $115,000 $120,750 TOTAL $376,216 $376,216 $1,525,000 $2,277,431 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 $1,000,000 $800,000 - $600,000 $400,000 $200,000 Sales Tax Revenue Bond Composition of Debt Service PRINCIPAL wINTEREST $0 2015 2016 2017 Fiscal Year 2018 2019 DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 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 $24,239 $1,175,000 $1,199,239 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) AVERAGE ANNUAL DEBT OUTSTANDING $906,803 $199,873 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 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 $12,119 $12,119 $1,175,000 $1,199,239 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 and Insurance Personnel' 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 Compensation/Risk Management Report FY 12/13 FY 13114 FY 13/14 FY 13/14 FY 14/15 FY 14/15 II l ACTUAL AUTHORIZED BUDGETED ESTIMATED AUTHORIZED BUDGETED CITY MANAGERS FFI E 3.50 3.50 3.50 3.50 3.50 3.50 CITY SECRETARY 3.50 3.50 3.50 3.50 3.50 3.50 INFORMATION SERVICES FACILITY MAINTENANCE 1.00 3.00 1.00 4.00 1.00 3.00 C) 1.00 3.00 1.00 4.00 1.00 3.00 C) LIBRARY 9.00 10.00 9.00 A) 9.00 10.00 9.00 A) Total City Administration 20.00 22.00 20.00 20.00 22.00 20.00 FINANCE/BUDGET 2.00 2.00 2.00 2.00 2.00 2.00 COURTS 7.75 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 16.75 19.25 17.75 16.75 19.25 17.75 PD CODE 14.00 14.00 14.00 14.00 14.75 1 14.75 PD ADMINISTRATION 4.00 5.00 4.00 B) 4.00 5.75 1 5.75 PD PATROL 42.50 42.00 42.00 42.00 41.00 1 41.00 PD INVESTIGATION 15.00 15.00 15.00 15.00 13.50 1 13.50 PD SERVICE 22.00 23.00 22.00 B) 22.00 23.00 22.00 B) PD DETENTION 17.00 18,00 18.00 18.00 18.00 18.00 Total Police Department 114.50 117.00 115.00 115.00 116.00 115.00 FIRE MARSHALL 4.00 4.00 4.00 4.00 4.00 4.00 FD ADMINISTRATION FD PARAMEDIC 3.00 65.00 4.00 65.00 4.00 64.00 B) 4.00 64.00 4.00 65.00 4.00 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 2.50 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 6.50 7.50 6.50 RECREATION 7.25 7.50 6.50 A) 6.50 7.50 6.50 A) PARKS 13.50 12.00 12.00 12.00 11.00 1 11.00 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 23.75 22.50 21.50 21.50 21.50 20.50 - STREET MAINTENANCE 8.00 8.00 8.00 8.00 9.50 1 9.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 3.00 3.00 CITY ENGINEER 0.50 0.50 0.50 0.50 0.50 0.50 Total Public Works 11.50 11.50 11.50 11.50 13.00 13.00 GF NON -DEPARTMENTAL 0.00 1.00 1.00 0.50 1.00 0.50 B) Total Non -departmental 0.00 1.00 1.00 0.50 1.00 0.50 TOTAL GENERAL FUND 264.50 273.75 265.25 263.75 273.25 265,.25 EDC - PARKS 6.75 10.25 10.25 10.25 11.25 1 11.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 10.00 10.00 EDC - ECO. DEV. 0.50 1.00 1.00 1.00 1.00 1.Q0 TOTAL EDC FUND 17.25 21.25 21.25 21.25 22.25 22.25 WATER5.00 5.00 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 5.00 5.00 W&S ENGINEERING 2.50 3.50 2.50 B) 2.50 3.50 2.50 B) WATER PRODUCTION 4.25 6.25 5.25 A) 5.25 5.75 1 5.75 WATER DISTRIBUTION 7.25 8.25 7.25 A) 7.25 7.25 1 7.25 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 22.00 26.00 23.00 23.00 24.50 23.50 INFORMATION SERVICES 4.00 4.00 4.00 4.00 4.00 4.00 W&S NON-DEPT. 9.50 12.00 10.50 A)&D) 10.00 12.00 10.00 A), B),&D) , Total Non -departmental 13.50 16.00 14.50 14.00 16.00 14.00 TOTAL W&S FUND 40.50 47.00 42.50 42.00 45.50 42.50 =LF NON DEPARTMENTAL 1.00 0.75 0.75 0.75 0.75 0.75 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 4.00 5.00 5.00 3.00 5.00 3.00 C) GOLF CONFERENCE CENTRE 1.00 2.50 1.50 B) 1.00 2.50 1.50 B) TOTAL GOLF COURSE FUND 12.00 16.75 13.75 10.75 16.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 1.25 1.25 CRIME CONTROL FUND 16.50 17.00 17.00 17.00 18.00 1 18.00 PUBLIC SAFETY SPECIAL FUND 1.00 3.00 3.00 3.00 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 33.75 39.25 36.25 36.25 40.25 37.25 FY2014 Budgeted Changes FY2015 Authorized Changes FY2015 Budgeted Changes - (from FY2014 Authorized) (from FY2014 Authorized) (from FY2015 Authorized) `.) Reduction in force 1) Shifted position based on funding and job function A) Reduction in force B) Vacant frozen -unfunded B) Vacant positions frozen -unfunded C) FT position filled with workforce/contract , - f` positions C) FT position filled with workforce/contract D) FT position filled with 2 PT positions ` I I 1 ) D) FT position filled with 2 PT positions �- 7-1 L I.. PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY13 ACTUAL FY14 AUTHORIZED FY14 BUDGETED FY14 ESTIMATED FY15 AUTHORIZED POSITIONS RECOMMENDED FYIS"' FUNDED GENERAL FUND 264.50 273.75 265.25 263.75 273.25 265.25 EDC FUND 17.25 21.25 21.25 21.25 22.25 22.25 WATER & WW FUND 40.50 47.00 42.50 42.00 45.50 42.50 GOLF COURSE FUND 12.00 16.75 13.75 10.75 16.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 1.25 1.25 CRIME CONTROL DISTRICT 16.50 17.00 17.00 17.00 18.00 18.00 PUBLIC SAFETY SPECIAL FUND 1.00 3.00 3.00 3.00 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 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 0.50 1 0.50 TOTAL 368.00 398.00 379.00 1 374.001 398.001 379.00 PART-TIME EMPLOYEES GENERAL FUND 45.00 51.00 45.00 45.00 53.00 47.00 EDC FUND 17.00 17.00 17.00 17.00 17.00 17.00 WATER & WW FUND 1.00 9.00 3.00 3.00 8.00 2.00 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 149.00 163.00 151.00 151.00 164.00 152.00 "I The FY2015 budget only includes funding for 379 of the 398 full-time authorized positions recommended and 152 of the 164 part- time positions recommended. 7-2 M OR PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10-13-14 POLICE EFFECTIVE 10-02-14 Job Start Grade Code FLSA Job Title Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 520.00 1 21.00 1 N IDispatcher $3,746 $3,933 $4,129 $4,335 $4,553 $4,780 $44,9471 $47,1941 $49,5471 $52,023 $54,638 $57,360 29,951 23.8905 25.0108 26.2685 27.5768 550.00 1 23.00 1 N lCommunications Supervisor $4,3151 $4,5311 $4,7571 $4,9951 $5,2451 $5,507 $51,7771 $54,375 $57,079 $59,941 $62,9431 $66,086 24.89261 26.1418 27.4418 28.8177 30.26111 31.7721 760.00 1 24.01 N I Firefighter II $4,7131 $4,9371 $5,1721 $5,4181 $5,6781 $5,949 $56,5521 $59,2391 $62,0651 $65,0151 $68,1401 $71,388 19.36731 20.28721 21.25521 22.26541 23.33561 24.4480 770.00 1 24.02 1 N IFirefighter II/Paramedic $4,880 $5,104 $5,372 $5,617 $5,942 $6,213 $58,5611 $61,247 $64,460 $67,4101 $71,307 $74,556 20.05511 20.9751 22.0754 23.08561 24.4204 25.5327 585.00 1 24.99 N Police Corporal $5,032 $5,255 $5,491 $5,737 $5,997 $6,268 25.00 N ISenior Police Officer $60,3801 $63,066 $65,893 $68,8421 $71,968 $75,216 29.02871 30.3201 31.6793 33.09731 34.5998 36.1613 780.00 1 25.01 N I Fire Fighter/Driver 1 $5,0911 $5,3141 $5,5501 $5,7961 $6,0561 $6,327 $61,0871 $63,7741 $66,6001 $69,5501 $72,6751 $75,923 20.92041 21.84031 22.80821 23.81841 24.88871 26.On11 790.00 1 25.02 1 N lFire Fighter/Driver/Paramedic 1 $5,2581 $5,4821 $5,7501 $5,9951 $6,3201 $6,591 $63,0961 $65,7821 $68,9951 $71,9451 $75,8431 $79,091 1.60831 2 1 22.52821 23.62841 24.63861 25.97351 27.0859 595.00 1 25.03 1 N ISenior Police Corporal 1 $5,3891 $5,6131 $5,8471 $6,0911 $6,3441 $6,609 1 $64,6631 $67,3571 $70,1641 $73,0871 $76,1331 $79,305 7-3 Grade Code FLSA 605.00 610.00 PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10-13-14 POLICE EFFECTIVE 10-02-14 Job Title Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 31.0880 32.3834 33.7327 35.1382 36.6023 38.1274 26.00 N Police Sergeant $6,181 $7.344 26.04 N Fire Inspector III 1 $74,1751 1 1 1 $88,133 27.00 N Public Education Officer 135.66091 1 1 1 1 42.3715 810.00 1 26.02 1 N I Fire Lieutenant 820.00 1 26.03 1 N I Fire Lieutenant/Paramedic 830.001 27.01 1 N (Fire 840.001 27.02 1 N (Fire 650.00 1128.00 1 E [Police Lieutenant 128.01 1 E ITechnical Services 670.00 127.03 E Fire Trainino Office - 1 1 29.00 1 N IBattalion Chief 870.00 1 29.01 1 N I Battalion Chief/Paramedic $6,181 $7, 344 $74,175 $88,133 25.4022 30.1825 $6,349 $7,608 $76,183 1 $91,300 26.0901 1 31.2672 $6,415 $7,746 $76,984 $92,947 26.3645 31.8310 $6,583 $8,010 $78,993 $96,114 132.9158' 27.0524 $7,033 $8,246 $84,401 $98,950 40.5774 47.5719 $7,303 $8,487 $87,636 $101,840 42.1326 48.9617 $7,136 $8,223 $86,627 $98,673 29.3244 33.7921 $7,303 $8,487 $87,636 $101,840 30.0123 34.8769 680.00 130.00 E Division Chief/F.M. $7,494 $8,828 680.00 130.0-L E I Division Chief/E.M.S Coord. $89,922 $105,938 680.00 130.02 E Police Captain 43.2318 50.9318 680.00 130.03 E Division Chief/Operations 7-4 L PROPOSED EXEMPT PAY PLAN EFFECTIVE 10-02-14 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 255 1 140.06 1 E Second Asst. Golf Pro $2,936 $3,288 $3,705 140.07 1 E jAsst. Food & Beverage Mgr. $35,229 $39,453 $44,466 16.9370 18.9678 21.3775 285 143.04 E jAsst. Golf Superintendent $3,387 $3,845 $4,376 143.11 E First Asst. Golf Pro $40,645 $46,142 $52,514 138.02 E ISoftball World Supervisor 19.5409 22.1836 25.2473 295 1 143.16 1 E lConference, Centre Manager $3,705 $4,194 $4,741 $44,465 $50,330 $66,891 21.3775 24.1969 27.3514 305 146.11 E Seniors Coordinator $3,844 $4,412 1 $4,964 146.12 E Recreation Specialist -Aquatics $46,124 $52,947 1 $59,563 146.13 E Program Rec. Specialists 22.1749 25.45531 28.6361 146.14 E Athletic Coordinator 146.15 E Recreation Specialist -Analyst 146.16 E Special Events Coordinator 146.17 E Volunteers Coordinator 146.18 E Human Resources Generalist I 315 149.07 E I Projects and Events Supervisor $4,054 $4,652 $5,171 149.09 E Senior Center Supervisor $48,650 $55,823 $62,052 146.10 E Recreation Center Supervisor 23.3892 26.8379 29.8329 325 1 145.03 1 E jAccountant 1 $4,263 1 $4,859 $5,452 148.00 E I Librarian $51,1571 $58,312 $65,427 24.5949 28.0347 31.4554 335 152.01 E Recreation Superintendent $4,474 $5,102 1 $5,732 148.01 E Athletic Supervisor $53,683 $61,225 1 $68,781 149.01 E Human Resources Generalist II 25.8093 29.43491 33.0678 149.02 E Food and Beverage Manager 149.03 E Kitchen Manager/Chef 149.08 E Facilities Supervisor 150.06 E Assistant to the City Secretary 7-5 M PROPOSED EXEMPT PAY PLAN EFFECTIVE 10-02-14 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 345 1 150.03 1 E Senior Librarian 1 $4,683 1 $5,348 1 $6,011 $56,1911 $64,1741 $72,138 27.01491 30.85271 34.6817 355 149.04 E Deputy City Secretary $4,893 1 $5,592 1 $6,291 150.00 E Accountant II $58,7171 $67,1041 $75,491 151.00 E Web Designer 28.22931 32.26151 36.2939 151.04 E Graduate Engineer 365 1 E JOPEN $5,136 1 $5,752 1 $6,574 $61,630 1 $69,0211 $78,885 29.62961 33.18341 37.9253 375 145.07 E Internal Auditor $5,392 $6,150 1 $6,902 153.00 E GIS Manager $64,709 $73,7961 $82,8291 153.04 E Water Utilities Superintendent 31.1102 35.4790 39.8216 153.05 E Inspector & Technical Supervisor 153.07 1 E lAssistant Library Administrator 154.02 1 E I Park Superintendent 385 149.06 E Communications/Mktg. Mgr. $5,663 $6,455 1 $7,248 150.05 E Controller $67,953 $77,463 1 $86,977 151.01 E Purchasing Manager 32.6698 37.24201 41.8158 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 154.15 E Computer Programmer/Analyst 154.16 E Senior City Planner 405 1 155.01 E Civil Engineer $6,244 1 $7,117 $7,992 $74,9221 $85,409 $95,899 36.0203 41.0623 46.1055 410 1 156.01 1 E Senior Computer Developer $6,399 1 $7,295 1 $8,191 $76,793 1 $87,5451 $98,296 36.9198 42.0888 47.2577 7-6 M PROPOSED EXEMPT PAY PLAN EFFECTIVE 10-02-14 Hourly. Monthly and Annual Pav Scales GRADE Code FLSA Job Title Start Mid Top 415 154.00 E Human Resources/Risk Admin $6,555 $7,474 $8,391 156.00 E Library Administrator $78,663 $89,688 $100,693 157.01 E Assistant Director Planning & Dev 37.8186 43.1193 48.4101 157.02 E Fleet & Facility Administrator 157.03 E Information Services Administrator 157.04 E Senior Civil Engineer 157.05 E Planning & Development Svcs. Mgr. 157.06 E Assistant Finance Director 157.07 E Assistant Public Works Director 7-7 �� PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 10-02-14 and Annual Pav Scales GRADE Code FLSA Job Title Pay Prob. EOY 1 EOY 2 EOY 3 Top 210 220 36.00 N lCashier $2,374 $2,457 $2,543 $2,632 $2,724 $3,040 36.04 N Greenskeeper $28,483 $29,480 $30,512 $31,580 $32,685 $36,483 36.03 N Library Aide 13.6937 14.1730 14.6691 15.1825 15,7138 17.5398 36.02 N Facilities Attendant $2,541 1 $2,630 $2,721 $2,818 I $2,914 $3,246 37.03 N Libra Clerk $30,491 $31,562 $32,648 $33,811 $34,970 $38,954 37.04 N Office Clerk 14.6589 15.1739 15.6963 16.2552 16,8127 18,7977 230 37.01 N Parks Field Tech I 1 $2,681 1 $2374 1 $2,871 $2,973 1 $3,076 1 $3,387 37.02 N Facilily Tech 1 1 $32,170 $33,2941$34,4561 $35,6731 $36,909 $40,649 37.05 N Public Works Field Tech 1 15.-+6 51 16.0066116.56541 17.15051 17.74471 19.5428 37.06 N Rec/Aquatic Facility Tech I 240 38.01 N Police Records Clerk $2,822 $2,922 $3,022 1 $3,128 $3,239 $3,599 38.03 N Utility Billing Clerk $33,865 $36,065 $36,2641 $37,536 $38,863 $43,193 39.00 N Parks Field Tech II 16.2815 16.8580 17.43441 18.0460 18.6839 20.7659 39.01 N Animal Control Officer 1 39.04 N Receptionist 39.05 N Facility Tech II 39.06 N Public Works Field Tech li 39.07 N Kitchen Coordinator 39.11 N Golf Course Field Tech II 250 39.08 N jCourt Clerk $2,963 $3,068 $3,175 $3,286 $3,400 $3,741 39.09 N PurchasingTech $35,561 $36,815 $38,105 $39,432 $40,798 $44,891 40.00 N Anal st 1 17.0964 17.6993 18.3197 18,9575 19.6145 21.5824 40.01 N jAnimal 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. 260 N JOPEN $3,006 1 $3,111 T $3,221 1 $3.333 1 $3.449 $3,827 $36,068 $37,336 $38,656 $39,994 $41,389 $45,922 L17.34051 17.94991 18.58481 19.2280 19.8984 22.0778 270 42.03 N Nursery Specialist $3,246 $3,360 $3,477 $3,599 $3,724 $4,162 39.10 N Juvenile Case Clerk $38,954 $40,317 $41,720 $43,193 $44,687 $49,9 00 42.06 N Recreation Assistant 18.7277 19.3833 20.0578 20.7659 21.4843 24.0096 280 40.02 N Office Supervisor $3,387 $3,506 1 $3,629 1 $3,755 1 $3,887 1 $4.375 41.01 N Administrative Secretary $40,649 $42,070 $43,543 $45,056 $46,641 $52,502 43.01 N Administrative Assistant 19.5428 20.22601 20.9341 21.6614 22.4236 25.2415 43.02 N Library Assistant 43.04 N Admin Asst/Anal st 43.03 N Equipment Operator 0:1 - PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 10-02-14 Hourly, Monthly and Annual Pay Scales GRADE Code FLSA Job Title Pay Prob. EOY 1 EOY 2 EOY 3 Top 43.07 N Mechanic II 43.08 N Parks Field Tech III 43.10 N Facility Tech III 4 . I N Public Works Field Tech III 43.12 I N Urban Forester 281 1 41.02 1 N 1Circulatjon Supervisor $3,564 $3,690 $3,819 $3,953 $4,091 $4,587 $42,770 $44,283 $45,829 $47,432 $49,094 $55,047 20.5627 21.2898 22.0330 22.8040 23.6029 26.4648 290 42.00 N Technical Specialist $3,741 $3,871 $4,008 $4,148 $4,292 $4,786 42.04 N Fleet & Facilities Coord. $44,891 $46,456 $48,099 $49,776 $51,507 $57,427 42.05 N Graphics Artist 21.5824 22.3344 23.1245 23.9306 24.7631 27.6089, 43.09 N Executive Secretary 45.00 N Inspector I 45.01 1 N IMechanic III 45.04 1 N I Leadman 300 43.06 N Animal Control Supervisor $3,881 $4,016 $4,157 $4,303 $4,454 $5,011 46.04 N Police Records Supervisor $46,568 $48,190 $49,885 $51,638 $53,443 0,135 46.08 N Computer Support Specialist 22.3886 23.1684 23.9833 24.8262 25.6938 !28.9110 46.09 N Chief Mechanic 46.10 N Municipal Court Supervisor 310 1 47.00 1 N 10pen $3,964 $4,101 $4,244 $4,392 $4,546 $5,056 47.01 1 N ISenior Leadman $47,567 $49,208 $50,923 $52,707 $54,546 $60,671 22.8685 23.6578 24.4824 25.3398 26,2241 29.1688 320 48.01 N Foreman $4,305 $4,455 1 $4,610 1 $4,772 1 $4,939 $5,505 48.02 N Inspector II $51,6571 $53,461 $55,3241 $57,2591 $59,271 $66,054 48.04 N Signal Tech II 24.8349 25.7026 26.5979 27.5286 28.4955 31.7568 48.05 N En /PW Technical Specialist 49.00 N Bailiff/Warrant Officer 330 1 N JOPEN $4,515 $4,673 $4,838 $5,005 $5,182 $5,786 $64,182 $56,082 $58,053 $60,062 $62,183 !33.3E779 69 26.0493 26.9623 27.9103 28.8759 29.8958 340 48.03 N -[Computer Support Spec II $4,727 $4,893 $5,065 $5,242 $5,425 $6,070 50.02 N I Inspector III 1 $66,727 1 $68,717 $60,780 1 $62,902 $66,096 1 $72,838 50.03 N jEngineering Technician 127.2724128.2293 29.2213 1 30.2411 31.2959 35.0182 350 1 51.02 1 N Senior Inspector 1 $4,939 1 $5,111 1 $5,291 1 $5,477 1 $5,667 1 $6,351 $59,2711 $61,3341 $63,4921 $66,723 1 $68,008 1 $76,213 28.4955 29.4876 30.5249 31,5974 32.6962 36.6407 360 1 52.00 1 N Inspection Services Supv. 1 $5,185 1 $5,366 1 $5,555 1 $5.749 1 $5,950 $6,637 Wel v O Insurance Financial Report REPORT CITY JEMPLOYEEI TOT. JTRANSFEPA TOT, I AMT OF I INSURANCE REINSUR RX JOPERATINGI TOTAL I MONTHLY END FUND MONTH CONTRIB CONTRIB CONTRIB I MISC I REVENUES PD CLAIMS1 SERVICES FE_E__j COST EXP. EXP. ICASH FLO BALANCE BEGINNING BALANCE FISCAL YEAR 2012-2013 $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 $2,886,336 Dec-12 $327,030 $118,761 $445,790 $190 $445,981 $318,967 $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 $115,101 $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) $2,675,742 Jul-13 $324,795 $118,773 $443,567 $1,208 $444,775 $329,006 $21,959 $30,872 $43,123 $43,232 $468,193 ($23,417) $2,652,324 Aug-13 $325,238 $123,037 $448,275 $4,568 $452,843 $331,756 $22,933 $30,984 $47,237 $7,537 $440,446 $12,397 $2,664,721 Sep-13 $327,088 $118,045 $445,133 ($3,199) $441,934 ($90,518) $25,215 $31,096 $74,256 $419,778 $459,827 ($17,893) $2,646,828 YRTOT $3,911,543 $1,431,215 $5,342,758 $36,388 $5,379,147 $3,548,551 $277,876 $344,307 $693,068 $556,845 $5,420,647 ($41,501) BEGINNING BALANCE FISCAL YEAR 2013-2014 Oct-131 $331,034 $127,626 $458,660 $549 $459,209 $59,603 $19,110 $36,596 $26,669 ($1,870) $140,108 $319,101 $2,965,929 Nov-13 $334,476 $125,639 $460,115 $17,057 $477,172 $225,079 $24,535 $36,810 $50,018 $9,724 $346,166 $131,006 $3,096,935 Dec-13 $338,500 $127,232 $465,732 ($865) $464,866 $253,373 $24,570 $36,820 $40,646 $13,335 $368,745 $96,121 $3,193,056 Jan-14 $369,859 $137,527 $507,386 ($1,207) $506,178 $318,584 $26,534 $36,700 $59,165 $28,005 $468,989 $37,189 $3,230,245 Feb-14 $304,900 $115,363 $420,263 $2,376 $422,639 $469,289 $25,024 $36,770 $51,100 $1,082 $583,265 ($160,626) $3,069,619 Mar-14 $337,903 $126,554 $464,457 $4 $464,460 $423,540 $22,513 $37,029 $49,253 $2,585 $534,919 ($70,459) $2,999,160 Apr-14 $341,483 $127,474 $468,957 ($176) $468,781 $538,574 $30,564 $37,297 $56,544 $8,610 $671,589 ($202,808) $2,796,352 May-14 $340,266 $125,136 $465,402 $8,271 $473,673 $238,544 $26,062 $37,496 $47,256 $11,484 $360,842 $112,831 $2,909,183 Jun-14 $342,343 $128,823 $471,166 ($1,975) $469,191 $241,694 $26,696 $37,366 $49,211 $11,212 $366,179 $103,012 $3,012,195 Jul-14 Aug-14 Sep-14 YRTOT $3,040,764 $1,141,374 $4,182,138 $24,033 $4,206,171 $2,768,281 $225,608 $332,884 $429,863 $84,168 $3,840,804 $365,367 City of Euless 2014-15 Proposed Employee Insurance Premiums MEDICAL/RX 2012-13 2013-14 2014-15 Proposed Increase / Decrease A B A B A B Employee Only $165.16 $188.36 $136.80 $212.28 $153.22 $23.92 $16.42 Employee + Children $308.25 $360.08 $262.12 $405.96 $293.74 $45.88 $31.62 Em to ee + Spouse $366.66 $436.42 $317.82 $492.04 $356.20 $55.62 $38.38 Emplo ee + Family $454.27 $550.90 1 $401.38 $621.16 1 $449.88 $70.26 $48.50 DENTAL 2012-13 2013-14 2014-15 Proposed Increase / Decrease A B A B A B Employee Only $6.88 $7.60 $7.60 $6.58 $6.58 $1.02 $1.02 Employee + Children $13.07 $14.44 $14.44 $12.50 $12.50 $1.94 $1.94 Employee + Spouse $15.82 $17.48 $17.48 $15.14 $15.14 $2.34 $2.34 ,Employee + Family $19.94 1 $22.02 1 $22.02 $19.08 $19.08 ($2.94) ($2.94) Total Premium 2012-13 2013-14 2014-15 Proposed Increase / Decrease A B A B A B Employee Only $172.04 $195.96 $144.40 $218.86 $159.80 $22.90 $15.40 Employee + Children $321.32 $374.52 $276.56 $418.46 $306.24 $43.94 $29.68 Employee + Spouse $382.48 $453.90 $335.30 $507.18 $371.34 $53.28 $36.04 ,Employee + Family $474.21 $572.92 $423.40 $640.24 $468.96 $67.32 $45.56 7-11 SCHEDULE OF MEDICAL BENEFITS PLAN A x ONO ► `1E 31CPROMERS 'A Rea�obe MAXIMUM LIFETIME BENEFIT AMOUNT Unlimited Per Covered Person $ 800 $ 2,200 Per Family Unit $ 1,600 2 x individual $ 6,600 Q x individual In -Network and Non -Network Deductibles DO NOT cross apply Per Covered Person $ 3,000 Unlimited Per Family Unit $ 6,000 2 x individual Unlimited In -Network and Non -Network Coinsurance amounts DO NOT cross apply A PLAN Per Covered Person $ 6,350 Unlimited Per Family Unit $ 12,700 (2 x individual) Unlimited The following charges do not apply toward the maximum out-of-pocket and are never paid at 100%: 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 Signature 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. 0ra OR I�> t)VtDERS NON -NETWORK PROVIDERS BEI�I'EIRi'!`S . AeaClt�un€istra#ors' f PP()} .. 'wPPO) { , .. snag ��d l�teaseaable +? CAGES 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 excel $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 Plan Year Maximum: 45 visits office visit; Charges in excess of $130 are paid at 80% (Deductible waived) 7-13 MW f 7 DERS NON-fiI1�`1 "RK PROVIDERS q kmoft VoluntaryBM Second Surgical Opinion 100% (Deductible waived) Not Covered 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 Plan Year Maximum: 2 air ambulance trips. Usual and Reasonable Charges per trip Routine Preventive Care 100% (Deductible waived) 60% After deductible Including but not limited to well child are, adult care, mammograms, pap smears, prostate exams, immunizations, routine health care, etc. NOTE: Please refer to the Eligible Medical Expenses section for more details on Routine Preventive Care. 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") Pre -admission Testing 100% (Deductible waived) 60% After Deductible (Performed on an Outpatient basis for Inpatient procedures only) 7-14 "I'll L.. � ibVID Avis _ NON -NETWORK PROVIDERS BENEIN its ii) (Usual abil R able 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 Plan Year Maximum: 24 visits office visit; Charges in excess of $130 are 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 Limited to 1 aid every 36 months. 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. 7-15 SCHEDULE OF MEDICAL BENEFITS PLAN B ► r -r �c R1 MOVWERS PPO MAXIMUM LIFETIME Unlimited BENEFIT AMOUNT x P' Per Covered Person $ 1,400 $ 2,400 Per Family Unit $ 2,800 2 x individual $ 7,200 3 x individual In -Network and Non -Network Deductibles DO NOT cross apply �'"YEAR Per Covered Person $ 3,500 Unlimited Per Family Unit $ 7,000 2 x individual Unlimited In -Network and Non -Network Coinsurance amounts DO NOT cross apply AV'FEAR Per Covered Person $ 6,350 Unlimited Per Family Unit $ 12,700 (2 x individual) Unlimited The following charges do not apply toward the maximum out-of-pocket and are never paid at 100%: 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 Signature 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. 7-16 ON M PROVIODERS 9 . - ,yNOW nt 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) 7-17 M 90_ N s 'CyIyR-yK PROVIDERS �j U��ri a' R+e�so>�ble Voluntary Second Surgical Opinion 100% (Deductible waived) Not Covered -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 Plan Year Maximum: 2 air ambulance trips. Usual and Reasonable Charges per trip outine Preventive Care 100% (Deductible waived) 50% After deductible Including but not limited to well child are, adult care, mammograms, pap smears, prostate exams, immunizations, routine health care, etc. NOTE: Please refer to the Eligible Medical Expenses section for more details on Routine Preventive Care. 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") Pre -admission Testing 100% (Deductible waived) 50% After Deductible (Performed on an Outpatient basis for Inpatient procedures only) 7-18 L� ` 1F�VIDtSetria Ni N-WE'l WOlK,>lROVIDERS BED 4>a-PPO .: t.tiodgemonabk 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 Limited to 1 aid every 36 months. 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. 7-19 � 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 Covered Rinefit 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 %Is (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. 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. 7-20 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 dysfimction/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) 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 �f over-the-counter (OTC). No written prescription is required for OTC. 7-21 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. 17. Non -insulin syringes. 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. 7-22 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 7-23 OR owl 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. 7-24 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. BENEFIT PAYMENT 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. 7-25 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) Diagnostic Casts Limited to 1 time per 24 months. (6) Extraoral Radiographs Limited to 2 films per 12 months. (7) Individual Periapical Radiographs (8) Occlusal Radiographs (9) 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 (1) Dental x-rays not included in Class A. (2) 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. (3) Periodontics (gum treatments). (4) Endodontics (root canals). (5) Extractions. This service includes local anesthesia and routine post -operative care. (6) Fillings, other than gold. (7) General anesthetics, upon demonstration of Medical Necessity. (8) Antibiotic drugs. (9) Sealants on the occlusal surface of a permanent posterior tooth. 7-26 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. 7-27 T H E WC C_ I_ i Y O F fit E SIB ��S S �- Open Enrollment Instructions & Summary of Changes Plan Year October 1, 2014 - September 30, 2015 FORMS ALL employees must complete the following 4 forms: 1. Health Benefit Open Enrollment Form (Medical & Dental) (both sides) 2. Vision Open Enrollment Form 3. Flex Open Enrollment Form 4. Emergency Contact Form If enrolling in Medical Insurance, please complete the following 3 forms: S. Tobacco Use Certification 6. Wellness Program Certification (both sides) 7. Authorization for Protected Health Information (all members 18 yrs +) If enrolled in Voluntary Life Insurance, please complete the following form: 8. Voluntary Life Open Enrollment Form SUMMARY OF CHANGES Changes are effective October 1, 2014 Medical Plan • The in -network deductible amounts under both Plan A and Plan B are increasing by $200 for single coverage. The family deductible is now 2 times the single deductible rather than 3 times. The out -of -network deductible will also increase by $200, however the family deductible will remain at 3 times the single. These changes allow us to better comply with Healthcare Reform requirements. The in -network coinsurance amounts under both Plan A and Plan B are increasing by $500 for single coverage. The family coinsurance is now 2 times the single coinsurance rather than 3 times. Coinsurance limits do not apply to out -of -network charges. These changes allow us to better comply with Healthcare Reform requirements. 7-28 • The in -network out-of-pocket maximum under both Plan A and Plan B is now $6,350 for single coverage and $12,700 for family coverage (2 times the single maximum). The out-of-pocket maximum includes your medical deductible, coinsurance, and copays. This change limits your �-- total medical exposure regardless of which plan you choose. (This total does not include your prescription copays, out -of -network charges, or other fees.)* • The dollar limits for Hearing Aids and Air Ambulance have been replaced with quantity limits.* • The pre-existing condition requirements have been removed. New enrollees will no longer be required to provide a Certificate of Creditable Coverage showing proof of prior coverage.* • Clinical Trials are now covered under certain conditions.* *these changes were made in order to comply with the Patient Protection and Affordable Care Act (PPACA), which was signed into law on March 23, 2010, or other recent laws passed under the Health Care Reform agenda. Prescription Drug Benefits A revised Preferred Drug List is included in your Medical Summary Packet. Please review the new list closely so you are aware of any changes to specific medications you may be taking. Wellness Program No changes are being made to the Wellness Program. If you have not completed your physical or blood work for the current plan year please be sure to complete this by September 30t' (or sooner, as it does take several weeks for your visit to appear on our reports). Premium Amounts Medical Plan A* Medical Plan B* Dental Vision Employee Only $212.28 $153.22 $6.58 $7.88 Emp. + Child(ren) $405.96 $293.74 $12.50 $12.88 Emp. + Spouse $492.04 $356.20 $15.14 $15.30 Emp. + Family $621.16 $449.88 $19.08 $21.60 M Medical Premiums reflect a 12% increase. This increase is in response to normal medical inflation, PPACA regulation changes that have increased our financial burden, and the City's very high utilization of the Medical Plan. The PPACA fee will increase from $2.00 per covered family member per year to $5.42 per covered family member per month. This fee is being assessed by the federal government. Dental Premiums reflect a 13% decrease. Vision Premiums remain unchanged. *if a spouse is eligible for coverage with his/her own employer but declines such coverage, a surcharge will apply. If an employee and/or spouse (if covered on the Plan) chooses not to participate in the Wellness Program and/or Tobacco Free program, surcharges will also apply. AFLAC and Nationwide AFLAC and Nationwide will be available in the Human Resources office during the dates/times listed below. If you are not making any changes to your existing AFLAC policies, no action is required on your part. AFLAC enrollments/changes for the 2014-2015 Plan Year should be returned to Sheila Patterson by Friday, August 29t'. August 5th and 7th: 8:00 am — 12:00 pm August 6t': 1:00 pm — 5:00 pm 7-29 v w 0 Workers' Compensation/Risk Management Report BEGINNING BALANCE FISCAL YEAR 2012-13 $1,167,780 Oct-12 $67,226 $189 $67,415 $352,168 $2,830 $1,600 $24,725 $2,753 $384,075 -$316,661 $851,120 Nov-12 $67,065 $167 $67,232 $0 $4,957 $2,061 ($7,032) $992 $978 $66,254 $917,374 Dec-12 $67,145 $174 $67,319 $1,506 $4,388 $967 $11,500 $3,723 $22,084 $45,235 $962,609 Jan-13 $67,105 $116 $67,221 $1,057 $6,313 ($117) $8,010 $1,545 $16,808 $50,413 $1,013,022 Feb-13 $67,105 $109 $67,214 $5,676 $4,386 $612 $38,519 $1,841 $51,034 $16,180 $1,029,202 Mar-13 $66,945 $184 $67,129 $1,057 $4,389 $4,030 $3,958 $1,803 $15,237 $51,892 $1,081,094 Apr-13 $66,985 $120 $67,105 $1,051 $4,389 $8,311 ($6,406) $2,272 $9,617 $57,487 $1,138,582 Ma -13 $66,543 $99 $66,642 $1,051 $4,386 $134 $24,793 $10,487 $40,851 $25,791 $1,164,372 Jun-13 $66,583 $63 $66,646 $1,219 $4,386 $1,334 $5,980 $1,702 $14,621 $52,025 $1,216,398 Jul-13 $66,503 $69 $66,572 $2,083 $6,310 $2,454 $15,935) $3,810 $6,185 $72,757 $1,289,154 Au -13 $66,543 $51 $66,593 $3,622 $4,386 $305 $5,245 $14,376 $27,935 $38,659 $1,327,813 Sep-13 $66,904 $145 $67,049 $2,098 $6,756 ($2,942) $34,440 $5,361 $45,713 $21,336 $1,349,149 TOTALS $802,652 $1,485 $804,137 $372,587 $57,876 $13,842 $127,796 $50,666 $622,768 $181,369 BEGINNING BALANCE FISCAL YEAR 2013-14 $1,349,149 Oct-13 $66,985 $19 $67,004 $345,964 $2,686 $134 $6,215 $43 $355,042 -$288,038 $1,061,111 Nov-13 $66,985 ($405) $66,580 $1,049 $5,097 $0 $334 $1,851 $8,331 $58,249 $1,119,360 Dec-13 $67,105 ($205) $66,900 $25,891 $6,507 $439 $1,658 $2,722 $37,217 $29,683 $1,149,044 Jan-14 $69,797 ($410 $69,387 $2,172 $56,438 $0 $5,092 $7,272 $70,975 -$1,588 $1,147,456 Feb-14 $64,575 ($408) $64,167 $4,692 $4,813 $268 $47 $4,397 $14,217 $49,950 $1,197,406 Mar-14 $67,186 $281 $67,466 $1,051 $4,501 $134 $364 $3,193 $9,242 $58,224 $1,255,630 Apr-14 $67,266 ($405) $66,861 $7,284 $4,495 ($2,859) ($449) $1,682 $10,153 $56,708 $1,312,338 Ma -14 $66,864 ($405) $66,459 $1,047 $4,495 ($1,662)1 $30,818 $2,925 $37,623 $28,836 $1,341,174 Jun-14 $66,663 $3,067 $69,730 $1,051 $4,495 ($6,275) $8,911 $10,221 $18,403 $51,327 $1,'192,501 Jul-14 Au -14 Se -14 TOTALS $603,425 $1,130 $604,554 $390,201 $93,527 ($9,821) $52,990 $34,307 $561,203 $43,352 Prior period rounding correction of $3. Comparison and Historical \" Monthly Service Charges & Key Fiscal Points Population Growth in Euless Employees Per Capita Expenditures Per Capita, General Find Expenditures Per Capita, All Funds Net Bonded Debt, General Obligation Tax Rate Exemption Comparisons Tax Rate Impact General f7nnd Government Revenues All Funds Revenues Sales Tax Per Capita, General Rind Sales Tax Per Capita, All Funds Sales Tax Rates Sanitation & Recycling Drainage Utility Charge, Residential Comparison Water Rate Impact Comparative Rates, Water & Wastewater— Other Cities M�! Residential Monthly Service Charges Water Wastewater Trash Drainage Recycling FYI $8.95 Base $7.75+90% of metered water $1.22 per home Prop Tiered Rates/tgals usage @ $3.33 per tgals. $8.73 $2.50 $2.60 per home -cart 0-2 tgals - $2.97 $.99 per apt. unit 3-8 tgals - $3.90 $.61 for Seniors 9-15 tgals - $4.47 $1.99 for Seniors 16-35 tgals - $5.00 home -cart Over 35 tgals - $5.60 FY14 $8.45 Base $7.25+90% of metered water $1.19 per home 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 FYI $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 General Fund Key Fiscal Points Proposed % Budget % Actual FY15 Change FY14 Change FY13 Operating Expenses $35,724,258 5.53% $33,851,706 6.03% $31,925,967 Capital Expenses $ 2,871,610 10.96% $ 2,587,894 141.09% $ 1,073,397 Tax Rate .467500 per $100 (.5%) .470000 per $100 0.0% .4700 per $100 Debt = .102995 Debt = .109381 Debt = .114870 M&O = .364505 M&O = .360619 M&O = .355130 Taxable Valuation" $3,050,289,663 6.7% $2,858,755,649 3.5% $2,761,884,486 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 POPULATION 55,000 54,013 54,000 54,200 539780 52,900 ""� 53,000 3 N 52,000 ,40 x e 51,500 51,750 s 51,000 51,277 51,340 Al 50,750 50,000 49,000 CITY POPULATION AS OF 9130113 FULL TIME EMPLOYEES EMPLOYEES PER CAPITA BEDFORD 48,566 370 1 to 131 citizens HURST 38,194 379 1 to 101 citizens N.R. HILLS 63,420 606 1 to105 citizens GRAPEVINE 49,000 636 1 to 77 citizens COLLEYVILLE 23,090 188 1 to 123 citizens AVERAGE 44, 454 436 1 to 102 citizens EULESS 51,750 368 1 to 141 citizens * Population estimates from Demographics-2013 Comprehensive Annual Financial Report EXPENDITURES PER CAPITA GENERALFUND CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $27,659,321 $570 H U RST $25, 310,140 $663 N.R. HILLS $38,916,472 $614 GRAPEVINE $41,006,124 $837 COLLEYVILLE $19,102,316 $827 AVERAGE $30, 398, 875 $702 EULESS $32,683,574 $632 * Data from FY13 Comprehensive Annual Financial Reports. 8-4 EXPENDITURES PER CAPITA ALL FUNDS CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $52,721,345 $1,086 HURST $59,084,225 $1,547 N.R. HILLS $98,248,574 $1,549 GRAPEVINE $122,406,020 $2,498 COLLEYVILLE $36,745,037 $1,591 AVERAGE $73, 841, 040 $1, 654 EULESS $85,586,952 $1,654 * Data from FY13 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, Half Penny Sales Tax Fund, Debt Service, Water & Sewer, Drainage Utility, Golf Course, Other Enterprises Fund .*& 9 j NET BONDED DEBT GENERAL OBLIGATION CITY (AUDIT FY 13) AMOUNT RATIO OF DEBT TO ASSESSED VALUE DEBT PER CAPITA BEDFORD $41,429,298 1.41 % $853 HURST $46,917,000 1.82% $1,228 N.R. HILLS $95,108,790 1.50% $2,548 GRAPEVINE $162,842,000 2.61 % $3,323 COLLEYVILLE $7,707,433 0.20% $334 AVERAGE $70, 800, 904 1.51 % $1, 657 EULESS $38,324,548 1.39% $741 EULESS* $24,139,548 0.87% $466 Data from the FY 2013 Comprehensive Annual Financial Report * Excludes self supporting debt. Prior budget presentations excluded self supporting debt for Golf Course, Softball World, and Dallas Stars Center. TAX RATE & EXEMPTIONS COMPARISONS OF PROPOSED RATES CITY CURRENT TAX RATE HOMESTEAD EXEMPTION SENIOR CITIZEN EXEMPTION TAX WITH HOMESTEAD EXEMPTION ON $151,470 (A) TAX WITH SEN. CITIZEN EXEMPTION ON $134,492 (B) AVERAGE HOME VALUE 9/1/2013 TAXES ON AVERAGE HOME VALUE TAXES ON AVERAGE HOME VALUE SEN. CITIZENS BEDFORD (C) 0.4948 0% $50,000 $749 $418 $161,980 $801 $554 HURST 0.6085 20% $35,000 $737 $442 $135,785 $661 $448 N.R. HILLS 0.6100 15% $36,000 $785 $478 $153,889 $798 $578 GRAPEVINE 0.3425 20% $60,000 $415 $163 $227,282 $623 $417 COLLEYVILLE (C) 0.3559 0% $65,000 $539 $247 $421,863 $1,501 $1,270 AVERAGE 0.4823 11% $49,200 $645 $350 $220,160 $945 $708 EULESS 0.4675 20% $35,000 $566 $339 $145,653 $545 $381 NOTES: (A) Euless' average home value as of July 2014. (B) Average home value of senior citizen property in the City of Euless as of July 2014. (C) Bedford & Colleyville have no homestead exemption. SOURCE: Tarrant Appraisal District Website TAX RATE IMPACT FY13-14* FY14-15* Budgeted Proposed Tax Rate @ 47.0000 @ 46.7500 Average Home Value = $145,388 $151,470 Less: Homestead Exemption, 20% $29,078 $30,294 Adjusted Value $116,310 $121,176 Annual Tax Burden: (at above tax rates) $546.66 $566.50 or monthly $45.55 $47.21 Over 65 Average Home Value = $128,167 $134,492 Less: Homestead Exemption, 20% $25, 633 $26, 898 Adjusted Value $102,534 $107,594 Less: Over 65 Exemption -$35, 000 -$35, 000 Net Value $67,534 $72,594 Annual Tax Burden: (at above tax rates) $317.41 $339.38 or monthly $26.45 $28.28 *Note: Home Values are based on average home values provided by Tarrant Appraisal District as of July each year. Me 00 0 GENERAL FUND GOVERNMENT REVENUES REVENUES BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE EULESS Property Tax $9,180,405 $9,697,876 $14,568,371 $8,494,995 $11,017,304 $9,740,510 Sales Tax $7,222,070 $9,580,827 $8,686,713 $24,797,696 $3,073,879 $10,096,646 Mixed Beverage Tax included in other revenue $92,144 $117,223 $1,158,625 $68,592 $60,823 Franchise Fee $3,338,307 $2,953,568 $4,942,902 $6,618,333 $2,074,731 $4,077,700 Fines & Fees $1,239,093 $2,631,489 $2,424,064 $2,210,213 $892,592 $3,687,972 Licenses & Permits $456,761 $713,052 $1,764,004 $1,247,508 $857,135 $1,152,875 Charges for Service $2,731,965 $2,003,246 $3,295,312 $3,622,168 $1,242,758 $1,638,336 Intergovernmental $538,583 $531,302 $2,185,889 $95,394 $0 $371,623 Interest $9,437 $54,214 $23,461 $14,106 $40,390 $40,710 Other Revenue $505,907 $499,324 $200,216 $395,593 $81,141 $290,918 Operating Transfers In $2,564,921 $0 $3,976,204 $2,801,083 $1,049,234 $2,420,189 TOTAL $27,787,449 $28,757,042 $42,184,359 $51,455,714 $20,397,756 $33,578,302 " Data from FY2013 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 w N ALL FUNDS REVENUES REVENUES BEDFORD HURST N.R. HILLS GRAPEVINE COLLEYVILLE EULESS Property Tax $14,411,722 $13,251,406 $24,482,349 $28,326,122 $12,497,692 $12,893,583 Occupancy Tax $749,612 $593,921 $221,003 $12,772,218 $0 $329,368 Sales Tax $9,629,427 $18,327,459 $17,430,844 $49,046,598 $5,902,557 $16,142,357 Mixed Beverage Tax included in other rev $92,144 $117,223 $1,158,625 $68,592 $60,823 Franchise Fee $3,338,307 $2,953,568 $4,942,902 $6,618,333 $2,074,731 $4,209,564 Fines & Fees $1,502,737 $2,631,489 $3,670,631 $2,258,002 $1,000,954 $3,687,972 Licenses & Permits $456,761 $713,052 $1,764,004 $1,247,508 $857,135 $1,152,875 Charges for Service $22,296,682 $24,930,405 $43,855,617 $36,590,634 $16,912,281 $28,189,342 Intergovernmental $661,413 $674,138 $3,257,756 $167,888 $8,247 $371,623 Interest/Other Revenue $692,964 $804,290 $1,653,817 $1,000,515 $550,055 $2,929,775 Car Rental" $0 $0 $0 $0 $0 $13,592,255 TOTAL $53,739,625 $64,971,872 $101,396,146 $139,186,443 $39,872,244 $83,559,537 * Data from the FY 2013 Comprehensive Annual Financial Report * 2/3rd of the short term motor vehicle tax is rebated to the cities of Dallas and Fort Worth. Euless' portion is $4,952,252. "I., ALL FUNDS REVENUE DIFFERENCES OR 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 SALES TAX PER CAPITA GENERALFUND CITY* TOTAL SALES TAX SALES TAX PER CAPITA 1¢ ONLY BEDFORD (1.5¢) $7,222,070 149 99 HURST (10) $9,580,827 251 N.R. HILLS (10) $8,686,713 137 GRAPEVINE (1 ¢) $24,797,696 506 COLLEYVILLE (10) $3,073,879 133 AVERAGE $10,672,237 240 EULESS (1.250) $10,096,646 195 156 * 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) $9,629,427 198 HURST (20) $18,419,603 482 N.R. HILLS (20) $17,359,808 274 GRAPEVINE (20) $49,046,598 1,001 COLLEYVILLE (20) $5,902,557 256 AVERAGE $20,071,599 452 EULESS (20) $16,142,357 312 * Data from FY13 Comprehensive Annual Financial Report. 8-15 CITY Bedford Colleyville EULESS Grapevine Haltom City Hurst Sales Tax Rates July 1, 2014 RATE INCLUDES 8.25% 8.25% 8.25% 8.25% 8.25% 8.25% N. Richland Hills 8.25% Southlake 8.25% 1 /2 property tax relief 1 /2 4b (streets) 1 /2 economic development 1 /2 crime prevention 1 /2 economic development 1 /4 crime prevention 1 /4 property tax relief 1 /2 4B economic development 1 /2 crime prevention 1 /4 street maintenance 1 /4 crime prevention 1 /4 economic development 1 /4 parks and recreation 1 /2 economic development 1 /2 crime prevention 1 /2 parks 8i recreation 1 /2 crime prevention 1 /2 parks development 1 /2 crime prevention 8-16 C � � 90 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 13,387 $7.42 Bags Only YES ALLIED $2.03 COLLEYVILLE 8,459 $9.60 EITHER ONCE IESI $3.16 GRAPEVINE 12,100 $12.51 EITHER WEEKLY ALLIED INCLUDED HALTOM CITY 11,992 $11.45 EITHER YES IESI INCLUDED HURST 10,873 $7.46 EITHER YES ALLIED $3.68 N . R. HILLS 19,035 $11.10 EITHER YES DUNCAN DISP INCLUDED RICHLAND HILLS 2,641 $11.09 EITHER YES ALLIED INCLUDED SOUTHLAKE 8,639 $14.23 EITHER YES ALLIED INCLUDED AVERAGE 10,891 $10.61 $2.96 EULESS 12,214 $8.48 EITHER NO CWD $1.19 * Rates as of June 30, 2014 DRAINAGE UTILITY CHARGE RESIDENTIAL COMPARISON Colleyville $7.00 Bedford $3.50 Hurst $4.00 Grapevine $4.00 North Richland Hills $3.42 Arlington $4.25 Grand Prairie $4.35 Richland Hills $10.50 AVERAGE $5.13 Euless $2.50 ;maximum) (maximum) * North Richland Hills and Grand Prairie base charge on lot size and square footage respectively. 8-18 OR Impact of Water Rate Increase Impact of 5¢ increase on all tiers: Impact of 100 increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 050 2,103,919 $ 105,196 100 2,103,919 $ 210,392 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.35 Monthly $ 0.70 Annually $ 4.19 Annually $ 8.38 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 2,103,919 $ 315,588 200 2,103,919 $ 420,784 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 1.05 Monthly $ 1.40 Annually $ 12.57 Annually $ 16.76 * amounts shown in thousands of gallons Calculations based on 25,099 water customers Impact of Wastewater Rate Increase Impact of 5¢ increase on rate: Impact of 100 increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 050 1,641,057 $ 82,053 100 1,641,057 $ 164,106 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.28 Monthly $ 0.56 Annually $ 3.36 Annually $ 6.72 Impact of 15¢ 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 1,641,057 $ 246,159 200 1,641,057 $ 328,211 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.84 Monthly $ 1.12 Annually $ 10.08 Annually $ 13.44 "%—� * amounts shown in thousands of gallons Calculations based on 24,422 wastewater customers 8-19 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 $18.92 3.11/tgals $28.25 $43.80 $56.24 $65.57 $81.12 SENIOR $17.20 3.11/tgals $26.53 $42.08 $54.52 $63.85 $79.40 GRAPEVINE* $11.51 3.23/tgals $14.74 $30.89 $43.81 $53.50 $69.65 N. R. HILLS* $10.00 4.43/100cf < 3,001cf $15.92 $45.52 $69.20 $86.96 $116.56 4.49/100cf > 3,000cf 5.92/tgals < 22tgals 6.00/tgals > 21tgals COLLEYVILLE* $12.74 3.85/tgals $16.59 $35.84 $51.24 $62.79 $82.04 4.41/20-30tgals 4.97/30-40tgals 5.53/40-50tgals 6.09/>50tgals HURST* $14.82 5.96/tgals $20.78 $50.58 $74.42 $92.30 $122.10 AVERAGE $13.60 4.41/tga►s $19.26 $41.33 $58.98 $72.22 $94.29 EULESS (Proposed) $8.95 2.97 / 0-2 tgals $18.79 $38.29 $56.17 $69.58 $94.58 3.90 / 3-8 tgals 4.47 / 9-15 tgls 5.00 / 16-35 tgals 5.60/ > 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 16,000 GALLONS 20,000 GALLONS BEDFORD - NON -SENIOR $11.21 2.10/tgals $17.51 $28.01 $36.41 $36.41 $36.41 SENIOR $10.18 2.10/tgals $16.48 $26.98 $35.38 $35.38 $35.38 GRAPEVINE (15,000 Cap) $9.20 3.85/tgals $20.75 $40.00 $55.40 $66.95 $66.95 N. R. HILLS $8.39 2.46/100cf $18.26 $34.70 $47.86 $57.72 $69.89 (capped at 2500cf or 18.7tgals) 3.29/tgals COLLEYVILLE $9.94 2.84/tgals $18.46 $32.66 $44.02 $44.02 $44.02 HURST $10.73 3.44/tgals $21.05 $38.25 $52.01 $52.01 $52.01 AVERAGE $9.89 3.10/tgals $19.21 $34.72 $47.14 $51.42 $53.86 EULESS* (Proposed) $7.75 3.33/tgals $16.74 1 $31.73 1 $43.71 1 $47.71 1 $47.71 *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. 8-20 9D N l CITY BEDFORD GRAPEVINE N . R. HILLS COLLEYVILLE HURST AVERAGE EULESS (proposed) WATER (8 tgals) $43.80 $30.89 $45.52 $35.84 $50.58 $41.33 $38.29 Utility Bill Comparison WASTEWATER DRAINAGE (8 tgals) $28.01 $3.50 $40.00 $4.00 $34.70 $3.42 $32.66 $7.00 $38.25 $4.00 $34.72 $4.38 $31.73 $2.50 Yew rates for Sanitation and Recycling effective March 1, 2015. SANITATION RECYCLING $7.42 $2.03 $12.51 INCLUDED $11.10 INCLUDED $9.60 $3.16 $7.46 $3.68 $9.62 $2.96 8.73* 1.22* I TOTAL BILL $84.76 $87.40 $94.74 $88.26 $103.97 $93.01 $82.47 Councitmember Eddie Price Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 10,000 37,000 19,000 47,000 20,000 12,000 10,000 10,000 22,000 8,000 7,000 26,000 BEDFORD water $50 $134 $78 $165 $81 $56 $50 $50 $87 $44 $41 $100 $936 wastewater $41 $41 $41 $41 $41 $41 $41 $41 $41 $41 $41 $41 $487 combined $91 $175 $119 $206 $122 $97 $91 $91 $128 $84 $81 $140 $1,423 GRAPEVINE water $37 $125 $66 $157 $70 $44 $37 $37 $76 $31 $28 $89 $797 wastewater $63 $63 $63 $63 $63 $63 $63 $63 $63 $63 $63 $63 $757 combined $100 $188 $130 $220 $133 R1n7 11nn alnn c,10 QM. Qom, N.R. HILLS water $57 $217 $111 $276 $117 $69 $57 $57 $128 $46 $40 $152 $1,328 wastewater $54 $54 $54 $54 $54 $54 $54 $54 $54 $54 $54 $54 $653 combined $112 $272 $165 $331 $171 $124 $112 $112 $183 $100 $94 $207 $1.981 OD N COLLEYVILLE water $44 $147 $78 $186 $82 $51 $44 $44 $90 $36 $32 $105 $938 wastewater $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $50 $596 combined $93 $197 $128 $236 $132 $101 $93 $93 $139 $86 $82 $155 $1,536 HURST water $63 $223 $116 $283 $122 $74 $63 $63 $134 $51 $45 $158 $1,394 wastewater $59 $59 $59 $59 $59 $59 $59 $59 $59 $59 $59 $59 $707 combined $121 $282 $175 $342 $181 $133 $121 $121 $193 $109 $104 $217 $2,100 AVERAGE water $50 $169 $90 $213 $94 $59 $50 $50 $103 $41 $37 $121 $1,079 wastewater $53 $53 $53 $53 $53 $53 $53 $53 $53 $53 $53 $53 ISAn EULESS water $33 $154 $71 $205 $80 $44 $35 $35 $89 $27 $23 $103 $899 wastewater $25 $34 $34 $34 $38 $34 $29 $29 $38 $23 $20 $34 $372 combined $58 $188 $105 $239 $118 $78 $64 $64 $127 $50 $43 $137 S1 271 Councitmember Tim Stinneford Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 8,000 11,000 13,000 12,000 8,000 6,000 4,000 4,000 5,000 3,000 7,000 8,000 BEDFORD water $44 $53 $59 $56 $44 $38 $31 $31 $34 $28 $41 $44 $504 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $244 combined $64 $73 $80 $77 $64 $58 $52 $52 $55 $49 $61 $64 $748 GRAPEVINE water $31 $41 $47 $44 $31 $24 $18 $18 $21 $15 $28 $31 $348 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $311 combined $57 $66 $73 $70 $57 $50 $44 $44 $47 $41 $54 $57 $659 N.R. HILLS water $46 $63 $75 $69 $46 $34 $22 $22 $28 $16 $40 $46 $505 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $272 00 combined $68 $86 $98 $92 $68 $56 $44 $44 $50 $39 $62 $68 $777 N W COLLEYVILLE water $36 $47 $55 $51 $36 $28 $20 $20 $24 $17 $32 $36 $403 wastewater $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $267 combined $58 $70 $77 $73 $58 $50 $43 $43 $47 $39 $54 $58 $670 HURST water $51 $68 $80 $74 $51 $39 $27 $27 $33 $21 $45 $51 $565 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $308 combined $76 $94 $106 $100 $76 $64 $52 $52 $58 $46 $70 $76 $873 AVERAGE water $41 $55 $63 $59 $41 $32 $24 $24 $28 $19 $37 $41 $465 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $280 combined $65 $78 $87 $82 $65 $56 $47 $47 $51 $43 $60 $65 $745 EULESS water $25 $37 $45 $41 $25 $20 $13 $13 $16 $9 $23 $27 $294 wastewater $20 $28 $33 $31 $20 $17 $11 $11 $14 $9 $20 $23 $237 combined $45 $65 $78 $72 $45 $37 $24 $24 $30 $18 $43 $50 $531 Councilmember Jeremy Tompkins Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 4,000 4,000 4,000 3,000 3,000 3,000 4,000 2,000 3,000 3,000 3,000 5,000 BEDFORD water $31 $31 $31 $28 $28 $28 $31 $25 $28 $28 $28 $34 $355 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $210 - - - W�� WYJ y40 �%4O �1gb -�b2 $565 GRAPEVINE water $18 $18 $18 $15 $15 $15 $18 $12 $15 $15 $15 $21 $193 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $249 combined $39 $39 $39 $35 $35 $35 $39 $32 $35 $35 $35 $42 $442 N.R. HILLS water $22 $22 $22 $16 $16 $16 $22 $10 $16 $16 $16 $28 $221 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $219 OD combined $40 $40 $40 $34 $34 $34 $40 $28 $34 $34 $34 $46 $440 N A COLLEYVILLE water $20 $20 $20 $17 $17 $17 $20 $13 $17 $17 $17 $24 $218 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $222 combined $39 $39 $39 $35 $35 $35 $39 $31 $35 $35 $35 $43 $440 HURST water $27 $27 $27 $21 $21 $21 $27 $15 $21 $21 $21 $33 $279 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $253 combined $48 $48 $48 $42 $42 $42 $48 $36 $42 $42 $42 $54 $532 AVERAGE water $24 $24 $24 $19 $19 $19 $24 $15 $19 $19 $19 $28 $253 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $230 combined $43 $43 $43 $38 $38 $38 $43 $34 $38 $38 $38 $47 $484 EULESS water $12 $12 $12 $8 $9 $9 $12 $5 $9 $9 $9 $16 $122 wastewater $10 $10 $10 $8 $9 $9 $11 $6 $9 $9 $9 $14 $114 combined $22 $22 $22 $16 $18 $18 $23 $11 $18 $18 $18 $30 $236 Mayor Linda Martin Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 8,000 10,000 17,000 9,000 9,000 6,000 3,000 3,000 3,000 3,000 7,000 6,000 BEDFORD water $44 $50 $72 $47 $47 $38 $28 $28 $28 $28 $41 $38 $488 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $1R Q1A -tin tn.. GRAPEVINE water $31 $37 $60 $34 $34 $24 $15 $15 $15 $15 $28 $24 $332 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $249 N.R. HILLS water $46 $57 $99 $51 $51 $34 $16 $16 $16 $16 $40 $34 $475 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 $219 combined $64 $76 $117 $70 $70 $52 $34 $34 $34 $34 $58 $52 $694 N Ln COLLEYVILLE water $36 $44 $70 $40 $40 $28 $17 $17 $17 $17 wastewater $18 $18 $18 $18 $18 $18 $18 $18 $18 $18 A3R x?n cn8e HURST water $51 $63 $104 $57 $57 $39 $21 $21 $21 $21 $45 $39 $535 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $253 combined $72 $84 $125 $78 $78 $60 $42 $42 $42 $42 $66 $60 $788 AVERAGE water $41 $50 $81 $46 $46 $32 $19 $19 $19 $19 $37 $32 $443 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $230 combined $61 $69 $100 $65 $65 $52 $38 $38 $38 $38 $56 $52 !Wl EULESS water $25 $33 $62 $29 $29 $20 $9 $9 $9 $9 $23 $20 $277 wastewater $20 $25 $34 $23 $23 $17 $9 $9 $9 $9 $20 $17 $215 combined $45 $58 $96 $52 $52 $37 $18 $18 $18 $18 $43 $37 $492 Mayor Pro tern Linda Eilenfeldt Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 9,000 16,000 15,000 15,000 8,000 5,000 5,000 5,000 5,000 6,000 5,000 6,000 BEDFORD water $47 $69 $66 $66 $44 $34 $34 $34 $34 $38 $34 $38 $538 wastewater $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $261 combined $69 $90 $87 $87 $66 $56 $56 $56 $56 $59 $56 $59 $799 GRAPEVINE water $34 $57 $54 $54 $31 $21 $21 $21 $21 $24 $21 $24 $384 wastewater $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $341 combined $63 $85 $82 $82 $59 $50 $50 $50 $50 $53 $50 $53 $725 N.R. HILLS water $51 $93 $87 $87 $46 $28 $28 $28 $28 $34 $28 $34 $570 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $298 00 combined $76 $118 $112 $112 $70 $53 $53 $53 $53 $59 $53 $59 $868 IV CD COLLEYVILLE water $40 $67 $63 $63 $36 $24 $24 $24 $24 $28 $24 $28 $445 wastewater $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $24 $290 combined $64 $91 $87 $87 $60 $48 $48 $48 $48 $52 $48 $52 $735 HURST water $57 $98 $92 $92 $51 $33 $33 $33 $33 $39 $33 $39 $631 wastewater $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $28 $335 combined $84 $126 $120 $120 $79 $61 $61 $61 $61 $67 $61 $67 $966 AVERAGE water $46 $77 $72 $72 $41 $28 $28 $28 $28 $32 $28 $32 $514 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $305 combined $71 $102 $98 $98 $67 $53 $53 $53 $53 $58 $53 $58 $819 EULESS water $29 $58 $53 $53 $25 $16 $16 $16 $16 $20 $16 $29 $347 wastewater $23 $34 $34 $34 $20 $14 $14 $14 $14 $17 $14 $17 $249 combined $52 $92 $87 $87 $45 $30 $30 $30 $30 $37 $30 $46 $596 Councilmember Glenn Porterfield Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 6,000 5,000 5,000 6,000 6,000 6,000 5,000 2,000 4,000 7,000 8,000 7,000 BEDFORD water $38 $34 $34 $38 $38 $38 $34 $25 $31 $41 $44 $41 $435 wastewater $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $19 $227 combined $56 $53 $53 $56 $56 $56 $53 $44 $50 $60 $63 $60 $662 GRAPEVINE water $24 $21 $21 $24 $24 $24 $21 $12 $18 $28 $31 $28 $277 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $280 combined $48 $45 $45 $48 $48 $48 $45 $35 $41 $51 $54 $51 $557 N.R. HILLS water $34 $28 $28 $34 $34 $34 $28 $10 $22 $40 $46 $40 $375 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $245 OD combined $54 $48 $48 $54 $54 $54 $48 $30 $42 $60 $66 $60 $620 IV v COLLEYVILLE water $28 $24 $24 $28 $28 $28 $24 $13 $20 $32 $36 $32 $318 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 IR2n t9AA HURST water $39 $33 $33 $39 $39 $39 $33 $15 $27 $45 wastewater $23 $23 $23 $23 $23 $23 $23 $23 R23 t91 (Lola Q4q $4-34 AVERAGE water $32 $28 $28 $32 $32 $32 $28 $15 $24 $37 $41 $37 $368 wastewater $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $21 $255 combined $54 $49 $49 $54 $54 $54 $49 $36 7dF tFa CAI CC. EULESS water $19 $15 $15 $19 $19 $20 $16 $5 $13 $23 $27 $23 $214 wastewater $15 $13 $13 $15 $15 $17 $14 $6 $11 $20 $23 $20 $182 combined $34 $28 S28 Rsd tIe V17 xlln Q„ ___ _ ._ Councilmember Perry Bynum Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 14,000 19,000 19,000 20,000 4,000 3,000 4,000 6,000 4,000 9,000 11,000 3,000 BEDFORD water $62 $78 $78 $81 $31 $28 $31 $34 $31 $47 $53 $28 $585 wastewater $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $20 $244 combined $83 $98 $98 $101 $52 $49 $52 $55 $52 $67 $73 $49 $828 GRAPEVINE water $50 $66 $66 $70 $18 $15 $18 $21 $18 $34 $41 $15 $432 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $311 combined $76 $92 $92 $96 $44 $41 $44 $47 A44 aan coza 0— 711 N.R. HILLS water $81 $111 $111 $117 $22 $16 $22 $28 $22 $51 $63 $16 $659 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $272 OD combined $104 $133 $133 $139 $44 $39 $44 $50 $44 $74 $86 $39 $930 N OD COLLEYVILLE water $59 $78 $78 $82 $20 $17 $20 $24 $20 $40 $47 $17 $503 wastewater $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $267 combined $81 $100 $100 $104 $43 $39 $43 $47 $43 $62 $70 $39 $770 HURST water $86 $116 $116 $122 $27 $21 $27 $33 $27 $57 $68 $21 $720 wastewater $26 $26 $26 $26 $26 $26 $26 R9F 'Or QOA on& a.,.. ,.--- AVERAGE water $68 $90 $90 $94 $24 $19 $24 $28 $24 $46 $55 $19 $580 wastewater $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $23 $280 combined $91 $113 $113 $118 $47 $43 $47 $51 $47 $69 $78 $43 $860 EULESS water $49 $71 $71 $76 $13 $9 $13 $16 $13 $31 $39 $9 $410 wastewater $34 $34 $34 $34 $11 $9 $11 $14 $11 $26 $32 $9 $259 combined $83 $105 $105 $110 $24 $18 $24 $30 $24 $57 $71 $18 $669 C Council Average Jun. Jul. Aug. Sep. Oct. Nov. Dec. Jan. Feb. Mar. Apr. May TOTAL 9,000 15,000 14,000 16,000 9,000 6,000 5,000 4,000 7,000 6,000 7,000 9,000 BEDFORD water $47 $66 $62 $69 $47 $38 $34 $31 $41 $38 $41 $47 $560 wastewater $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $22 $269 combined $69 $88 $85 $91 $69 $60 $57 $54 $63 $60 $63 $69 $829 GRAPEVINE water $34 $54 $50 $57 $34 $24 $21 $18 $28 $24 $28 $34 $406 wastewater $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $30 $357 combined $64 $83 $80 $86 $64 $54 $51 $48 $57 $54 $57 $64 $763 N.R. HILLS water $51 $87 $81 $93 $51 $34 $28 $22 $40 $34 $40 $51 $611 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $311 OD combined $77 $113 $107 $119 $77 $60 $54 $48 $66 $60 $66 $77 $923 N Co COLLEYVILLE water $40 $63 $59 $67 $40 $28 $24 $20 $32 $28 $32 $40 $472 wastewater $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $25 $301 combined $65 $88 $84 $92 $65 $53 $49 $46 $57 $53 $57 $65 $773 HURST water $57 $92 $86 $98 $57 $39 $33 $27 $45 $39 $45 $57 $673 wastewater $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $29 $349 combined $86 $121 $115 $127 $86 $68 $62 $56 $74 $68 $74 $86 $1,021 AVERAGE water $46 $72 $68 $77 $46 $32 $28 $24 $37 $32 $37 $46 $544 wastewater $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $26 $317 combined $72 $99 $94 $103 $72 $59 $55 $50 $63 $59 $63 $72 $862 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 Water Utilities Analysis 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 — Graph Reclaimed Water Revenue — Graph Wastewater Revenue— Graph CITY OF EULESS MEMO TO: MAYOR AND CITY COUNCIL FROM: JACKIE THERIOT ASSISTANT DIRECTOR OF FINANCE SUBJECT: WATER AND WASTEWATER STATISTICAL ANALYSIS DATE: JULY 26,2014 Water production for most of FY2014 is below the five-year average due to two of the three wells being inoperable for most of the year. Water billing for FY2014 is 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. FY2014 data is shown through June 2014 when available. 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 normally inverse relationship between rainfall and water sales for a five year period is presented. Note the influence watering restrictions in effect for FY2013 and FY2014 has on the normally inverse relationship. 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. 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 two previous and current fiscal years. To provide an additional point of comparison, the FY2011's governmental customer consumption is also presented. The graph immediately following reflects the prior year 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 Ln Ln N - O CO Cr a N LO N ill Cr LO N LO .-I Cr, �0 Lb N LO C 0O O .-1 LD O Om N MItN .-1 In CM - L O N N z O1 Ln N Ln Li) i Li LU O Lc, In. n r-I Vl n ® r O, a O N--1 N 4 N N en N-1 LO O) N O N a rn .i CO Ln m a CO 0, CON--11 o N o .O-1 m o o Ni ' N-i ev ,4 o P. DO d' N V LO N n C) CO O CO CO .-1 N '1 n N In c - N N N M ,1 N M O - O) Ln LO n O M Ln O O O Cr, LC) .-i Cr N LC) O) LC) G co .� ti rri m o m v v o 2 W , ., U QJ O Lo N Cr, n N Ln O CO z U N- N C .-1 .-.1 0 N M .`... — :C a z L S. G7] • - Ln O n N 4 00 C C O r, Q_ m N O Ld N--1 O M M N W C.T. L a G 2 GI. 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Z tD I, I, tD to l0 r-, C^ U 0 C.: . ,ikiiiiiimammal,r ______. _ 7 l D tD tD lA to l o 1 x CI u- Ot V � 01 a tto tall LND tto 4L 10 11 •.. tn N ▪ C Q g5 W4� a_ C. t en Q�// n lOD tto lD f rt all t• rill fi vi � U OJ CI . v O o1 0. m M O N V c I� tD tD I, to e1 to -- o Z N `G u N .-1 O 00 01 .-4 Ol I L C I, 00 00 N n N `. V O 0 O_ M Q is > 0 '> C_ Z o o N m L Y O 74 N m a N fG0 au >>v .-1 0 0 C .-I ❑ C N N N N N • C1 > > LL Y >- C Z C O = O LL LL LL LL LL = E B 00 N ' Ir. 7 Z sadn;e.ladwaj v.. no 9-4 ieaA Jad suoiieo;o suo!II!W o O O O O O O o O O O O in in O O co N N ,— 1n O Z I _O 1 :Cr CaC 1 C C N 1 M I c CO I O c+. c Z O. O , � � UO coIC) O O) co M (O M N N N U C N N N N ,— IX CO O L_ Ill G) - N Q U� D c o O I — U U w N O COM s* (I) L 0 c N CO N N- a0 ~ j a) a c N-• O co- ( J R CO CO CO N N J N d _ C O N N• N N I Q O (71 O 10I LL N N U c Z N �` C 3Y Q in co I- ,- O LL CO CO N LO v (O c_ — W CO N 64 c0 O N C Tod CO N CO N ,— Ct 4- Z ea 73Et x � O Nn C O x- NCO 2 I IL 0000o I / O I 2 L Y O in O Lc) O in To V co M N N — — .m cC JeaA Jed uiea;o seq ui 9-5 Water Production (in thousands of gallons, unless otherwise noted) FY FY FY FY FY 5-Year MONTH 2010 2011 2012 2013 2014 Mo. Avg. October 51,512 47,983 34,601 66,563 18,741 43,880 November 41,131 55,073 26,421 56,628 37,631 43,377 December 49,922 44,544 1,140 77,698 56,716 46,004 1st Qtr. Total 142,565 147,600 62,162 200,889 113,088 133,261 1st Qtr. Monthly Avg. (MGD) 1.55 1.60 0.68 2.18 1.23 1.45 January 43,775 25,601 2,444 62,667 33,706 33,639 February 57,617 16,678 11,314 51,669 15,225 30,501 March 46,729 20,077 6,474 29,603 16,673 23,911 2nd Qtr. Total 148,121 62,356 20,232 143,939 65,604 88,050 2nd Qtr. Monthly Avg. (MGD) 1.65 0.69 0.22 1.56 0.71 0.98 6 Month Total 290,686 209, 82,394 344,828 178,692 221,311 6 Month Avg. 1.60 0 45 1.88 0.98 1.22 April 25,871 39,375 23,786 26,138 12,560 25,546 May 38,347 42,069 37,871 3,906 37,760 31,991 June 61,937 40,338 49,281 3,983 - 31,108 3rd Qtr. Total 126,155 121,782 110,938 34.027 50,320 88,644 3rd Qtr. Monthly Avg. (MGD) 1.39 1.34 1.21 0.37 - 0.97 9 Month Total 416,841 331,738 193,332 378,855 309,956 9 Month Avg. 1.53 1.22 0.71 1.38 1.14 July 50,732 36,219 35,156 7,035 - 25,828 August 62,467 64,747 32,660 10,924 - 34,160 September 49,114 45,210 37,959 20,029 - 30,462 4th Qtr. Total 162,313 146,176 105,775 37,988 - 90,450 4th Qtr. Monthly Avg. (MGD) 1.76 1.59 1.15 0.41 - 0.98 Year End Total 579,154 477,914 299 107 416,843 400,406 Annual Monthly Avg. (M 1.59 1.3i '2 1 14 1.10 Deviation From Historical Mo. Avg. (MGD) 0.49 0.21 (0.28) 0.04 - From Historical Yearly Avg. 178,748 77,508 (101,299) 16,437 - 9-6 t va 9(e" ai cxa S is 6, 7d ' x— aG N Z ' Tr O 0 0 N LU Ce 50 y > Q Z43 Co ‹, a) tb a0 1 Va 9ea-/ MEM va 90,1 o0 0 0 0 0 0 0 0 0 0 0 0 0 C. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O. 0 0 O. 0 0 0o N- (o in (*) N suouue9 Jo spuesnoq j 9-7 Water Purchases (in thousands of gallons, unless otherwise noted) FY FY FY FY FY 5-Year MONTH 2010 2011 2012 2013 2014 Mo. Avg. October 90,014 201,867 220,354 168,761 169,520 170,103 November 107,285 134,929 195,195 158,770 148,173 148,870 December 107,858 130,264 163,729 121,388 132,605 131,169 1st Qtr. Total 305,157 467.060 579.278 448,919 450,298 450,142 1st Qtr. Monthly Avg. (MGD) 3.32 ' 5.08 6.30 4.88 4.89 4.89 January 123,620 131,248 149,511 84,861 153,379 128,524 February 92,828 130,917 129,821 84,456 131,899 113,984 March 117,785 175,479 160,485 152,754 170,305 155,362 2nd Qtr. Total 334,233 437,644 439,817 322,071 455,583 397,870 2nd Qtr. Monthly Avg. (MGD) 3.71 4.86 4.78 3.50 4.95 4.42 6 Month Total 639.390 904.704 1.019.095 770,990 905,881 848,01 April 151,113 172,048 148,557 155,938 187,775 163,086 May 197,373 183,480 201,099 210,677 190,549 196,636 June 281,453 287,051 214,376 227,264 252,536 3rd Qtr. Total 629,939 642.579 564,032 593,879 378,324 612,258 3rd Qtr. Monthly Avg. (MGD) 6.92 7.06 6.13 6.46 - 6.73 th Tote 1,269.329 1 547,283 1.583.127 1.364 869 July 239,242 400,304 313,225 243,473 299,061 August 326,727 346,277 291,069 312,136 319,052 September 193,462 272,506 253,118 212,733 232,955 4th Qtr. Total 759,431 1,019,087 857,412 768,342 - 851,068 4th Qtr. Monthly Avg. (MGD) 8.25 11.08 9.32 8.35 - 9.25 Year End Total 2,028.760 2,566,370 ' 440,539 2,133,2' - 2.311 33P 6.69 Deviation _ From Historical Mo. Avg. (MGD) (0.77) 0.70 0.35 (0.49) - From Historical Yearly Avg. (282,578) 255,032 129,201 (178,127) - 9-8 1 i ££1`ZIZ . ...a - 94'a/oa s 9£4`Z6£ 4-, 6 £LP`£PZ -r 7 1 i- 179Z`LZZ a -r 7n o ii, N LL LL9`01Z - in 1 r 1 W 8£6`991 i!,,a co 'CC b o U C 179L`Z96 �,JJs im O. Et W 99b`b8 -r � �,9a Q ii.Q y CITS c 6984'8 �a7 u) a a8£`Izb 'a9 _ , 1 �a°a O 011`89L ./ a9 ti `691`891 a9 O%J t ._ Z 0 of o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Lo o In o in o Lc) co CO N N N- N- suolIeO :o spuesnoyl 9-9 Available Water Supply (in thousands of gallons, unless otherwise noted) FY FY FY FY FY 5-Year MONTH 2010 2011 2012 2013 2014 Mo. Avg. October 141,526 249,850 254,955 235,324 188,261 213,983 November 148,416 _ 190,002 221,616 215,398 185,804 192,247 December 157,780 174,808 164,869 199,086 189,321 177,173 1st Qtr. Total 447,722 614,660 641,440 649,808 563,386 583,403 1st Qtr. Monthly Avg. (MGD) 4.87 6 68 6.97 7.06 6.12 6.34 January 167,395 156,849 151,955 147,528 187,085 162,162 February 150,445 147,595 141,135 136,125 147,124 144,485 March 164,514 195,556 166,959 182,357 186,978 179,273 2nd Qtr. Total 482,354 500.000 460,049 466,010 521,187 485.920 2nd Qtr. Monthly Avg. (MGD) 5.36 5.56 5.00 5.07 5.67 5.40 6 Month Tote 930,076 1 ' . ,uou 1,101,489 1,115,818 1,084,573 1,0b ,32,. Month Avc 9 11 9 12 9 05 9 13 5 9F F Q April 176,984 211,423 172,343 182,076 200,335 188,632 May 235,720 225,549 238,970 214,583 228,309 228,626 June 343,390 327,389 263,657 231,247 - 233,137 3rd Qtr. Total 756,094 764,361 674.970 627,906 428,644 650,395 3rd Qtr. Monthly Avg. (MGD) 8.31 8.40 7.34 6.83 - 7.15 9 Month Total 1,686,170 1,879,021 776,459 1,743,724 719,71< 9 Month Avg. 6.18 6.88 6.51 6.39 6.3 July 289,974 436,523 348,381 250,508 - 265,077 August 389,194 411,024 323,729 323,060 - 289,401 September 242,576 317,716 291,077 232,762 - 216,826 4th Qtr. Total 921,744 1,165,263 963.187 806,330 - 771,305 4th Qtr. Monthly Avg. (MGD) 10.02 12.67 10.47 8.76 - 8.38 Year End Total 2,607 914 044,284 2 739,646 2,550,054 2,491,023 Annual Monthly Avg. (MGD) 14 8.34 ' 51 6.99 6.82 Deviation From Historical Mo. Avg. (MGD) 0.32 1.52 0.68 0.16 - From Historical Yearly Avg. 116,891 553,261 248,623 59,031 - 9-10 oa S ,iS, b �.. •. .. ..x ,. .ate .; ...,.. � T aG iminimieniminimilimmumemmemen. r T4) J r, a i,o 0 4- N Cl) L- / a r r y Q �/ .a,.:.a.,flq.: V cc Q) /, LA ,,a F iiiiiiIiIII-.��.�■..�e ' Sao a0 ...a 9 o4 J - a9oo iii "; ! N- suoiieo Jo spuesnogi 9-11 Water Billing (in thousands of gallons, unless otherwise noted) FY FY FY FY FY 5-Year MONTH 2010 2011 2012 2013 2014 Mo. Avg. October 221,437 246,020 257,021 229,743 211,272 233,099 November 151,380 207,548 179,193 182,301 161,535 176,391 December 138,826 165,483 161,756 181,014 144,094 158,235 1st Qtr. Total 511,643 619.051 597.970 593,058 516,901 567,725 1st Qtr. Monthly Avg. (MGD) 5.56 6.73 6.50 6.45 5.62 6.17 January 140,069 143,979 130,561 157,287 131,999 140,779 February 123,196 133,306 126,188 131,818 140,916 131,085 March 122,893 149,247 131,903 139,862 132,563 135,294 2nd Qtr. Total 386,158 426,532 388.652 428,967 405.478 407,157 2nd Qtr. Monthly Avg. (MGD) 4.29 4.74 4.22 4.66 4.41 4.52 6 Month Total 897.801 1.045.583 )2 1 ' 5 974.882 April 143,016 178,750 139,545 152,377 149,534 152,644 May 172,418 180,124 163,973 166,396 170,979 170,778 June 227,811 214,816 202,334 184,340 207,325 3rd Qtr. Total 543,245 573,690 505.852 503,113 320.513 530.748 - 3rd Qtr. Monthly Avg. (MGD) 5.97 6.30 5.50 5.47 - 5.83 9 Month Total 1,441,046 1,619.273 1.492474 1 5 505,63C 5.28 July 287,921 301,650 245,103 216,198 262,718 August 278,966 365,795 294,699 245,177 296,159 September 305,292 370,654 277,927 252,270 301,536 4th Qtr. Total 872,179 1,038,099 817,729 713,645 - 860,413 4th Qtr. Monthly Avg. (MGD) 9.48 11.28 8.89 7.76 , - 9.35 Year End Total 2.313.22E 9 657.372 2.310 203 2.238.78 - 2.366,043 Deviation From Historical Mo. Avg. (MGD) (0.14) 0.80 (0.15) (0.35) - . From Historical Yearly Avg. (52,818) 291,329 (55,840) (127,260) - 9-12 ''a as b I TG 1 1 _ i G� N } ' LL T ' Tte,, 111 V Z . / �� ab r� 0 N .> nCD ,,)� ›- U.� y �4y W Q ,_ .-& y 61 __._`_____.__ mac) Q Gca ICE n d /a a lb 9 ��mm...y 4'(90 , a0 ) Vca4 eeia-1 o4/ y 4 10 1 1- �" 0 0 0 0 0 0 0 0 ' 0 0 0 o 0 0 0 in 0 it) o U) o 0 M M N N a- a- \-. suolleo to spuesnoyl 9-13 Fiscal Year Water Efficiency Rating (in thousands of gallons, unless otherwise noted) FY FY FY FY FY Water Supply 2010 2011 2012 2013 2014 1st Quarter of FY 447,722 614,660 641,440 649,808 563,386 2nd Quarter of FY 482,354 500,000 460,049 466,010 521,187 3rd Quarter of FY 756,094 764,361 674,970 627,906 428,644 4th Quarter of FY 921,744 1,165,263 963,187 806,330 - Total 2,607,914 3,044,284 2,739,646 2,550,054 1,513,217 Total (MG) 2,608 3,044 2,740 2,550 1,513 Water Billing 2010 2011 2012 2013 2014 1st Quarter of FY 511,643 619,051 597,970 593,058 516,901 2nd Quarter of FY 386,158 426,532 388,652 428,967 405,478 3rd Quarter of FY 543,245 573,690 505,852 503,113 320,513 4th Quarter of FY 872,179 1,038,099 817,729 713,645 - Total 2,313,225 2,657,372 2,310,203 2,238,783 1,242,892 Total (MG) 2,313 2,657 2,310 2,239 1,243 EFFICIENCY RATING 89% 87% 84% 88% 82% 9-14 6unea A3uaioij3 0 a a a o 0 0 O Co (O V' N O Co o) Co co co CD co N- Z N o Cl) CO N V re 6i 0) G m p ! co i V co O CO N CIII Z a et a Q 0 o N N it (1) Z CO Tr N (13 U 1 i W c W U o 1� o W I— co 1 N e ' O N- a) CI CO N — j . O O O O O O O O O O O O O suoiieo jo suoIIIiw 9-15 Reclaimed Water Supply (in thousands of gallons, unless otherwise noted) FY11 FY 2012 FY 2013 FY 2014 MONTH Govt Reclaimed Reclaimed Reclaimed Oct 14,793 45,646 5,295 17,300 Nov 10,804 8,793 8,678 6,357 Dec 5,630 4,416 7,456 3,054 1st Qtr. Total 31,227 58,855 21,429 26,711 1st Qtr. Monthly Avg. (MGD) 0.34 0.64 0.23 0.29 Jan 4,649 896 - 748 Feb 874 1,375 - 2,621 Mar 1,351 2,200 - 2,150 2nd Qtr. Total 6,874 4,471 - 5,519 2nd Qtr. Monthly Avg. (MGD) 0.07 0.05 - 0.06 6 Month Total 38.101 63 326 21,429 32,230 ' 21 0.12 0.18 Apr 6,978 3,375 - 5,009 May 2,268 7,886 5,251 8,533 Jun 8,902 16,974 9,311 - - 3rd Qtr. Total 18,148 28,235 14,562 13,542 3rd Qtr. Monthly Avg. (MGD) 0.20 0.31 0.16 - 9 Month Tot- 56,249 91,561 35,991 - 9 Month 0.21 0.34 0.13 Jul 17,055 15,553 13,993 _ - Aug 23,388 4,769 26,911 - Sept 21,115 30,469 22,288 ' - 4th Qtr. Total 61,558 50,791 63,192 - 4th Qtr. Monthly Avg. (MGD) 0.67 0.55 0.69 - Year End Total 17,807 142,352 99,183 Annual M' '!y Avg. (MGD) 0.32 0.39 0 27 FY13: reclaimed water line out of service December 2012 to March 2013. 9-16 m •• O N N , N 1� 7 d) 1 , m < (6 C.) O 7 O i M Z , _O ti C v_. 3 C7 j 1 W i a 5 L T e-- Cr) - M CO 2 (NI l4) co- GN Z >- LL L O Q , o II 0 ") , IX k...` O W '. (o O C r C N Q co 5 - N r li ' CNO N 0 N > W _. LL C co ti Q i W 0 v o Z (�O M 11111111111111 CO CO 4- m o to O o 0 O U N el y \ \ \ \ v- L_ o y +� 3 0 0 0 0 0 o O O O O O O O N N v u O O O O O O E y O Ln O Ln O L() } } .� O co N N r- LL LI- u E y o CC 4- M y O 'u N c _ suoHHe° Jo spuesnoq j it 2,4 9-17 Wastewater Flow (in thousands of gallons, unless otherwise noted) FY FY FY FY FY 5-Year MONTH 2010 2011 2012 2013 2014 Mo. Avg. October 107,679 92,104 96,814 96,345 110,816 100,751 November 68,526 97,695 104,065 89,560 105,741 93,117 December 44,572 83,393 114,394 93,356 101,097 87,362 1st Qtr. Total 220,776 273,192 315,273 279,261 317,654 281,231 1st Qtr. Monthly Avg. (MGD) 2.40 2.97 ' 3.43 3.04 3.45 3.06 January 74,050 84,057 121,686 98,053 109,647 97,498 February 60,446 71,870 97,591 78,685 101,892 82,097 March 52,694 66,883 126,310 93,923 110,768 90,115 2nd Qtr. Total 187.190 222,809 345,587 270,661 322,307 269,711 2nd Qtr. Monthly Avg. (MGD) 2.08 2.48 3.76 2.94 3.50 3.00 6 Month Total 407,966 496.002 660,860 749.927 639,961 550,942 6 Month Avg 2.24 3.63 3.52 3.03 April 110,532 70,911 100,453 103,423 108,001 98,664 May 108,432 79,053 111,819 113,525 103,207 June 95,547 77,931 108,630 114,040 99,037 3rd Qtr. Total 314,511 227,895 320,902 330,988 108.001 300,908 3rd Qtr. Monthly Avg. (MGD) 3.46 2.50 3.49 3.60 - 3.31 9 Month Total 722,477 723,897 792,799 695,572 851,850 9 nth Avg. 2.65 ' 2.65 2.90 2.55 3.12 July 89,026 84,336 97,700 113,019 96,020 August 88,291 93,167 105,258 112,454 99,793 September 96,267 81,855 95,902 107,611 95,409 4th Qtr. Total 273,584 259,358 298,860 333,084 - 291,221 4th Qtr. Monthly Avg. (MGD) 2.97 2.82 3.25 3.62 - 3.17 Year End Total 996,061 983,255 728,392 778,112 1,143,07- Annual Monthly Avg. (MGD 2.73 2.69 2.00 2.13 Deviation From Historical Mo. Avg. (MGD) (0.40) (0.44) (1.14) (1.00)_ - From Historical Yearly Avg. (147,011) (159,817) (414,680) (364,960) - 9-18 1 4/ _ e/o,a s ,,s />6 b T/, G/> n cnTt 0 �, 0 I i i t I CV J LL r ., Cet I I t abCD W 0 N W r > yx, �fJ0 aa)) y e. i I ,Pee,,) ep °�94,I t I I 0� r �0/1/ 90� j 7 I I 1 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 C C 0 0 0 0 0 0 0 0 Ln Ln LC) LC) IC) LC) LC) IC) LC) LC) CO N r- O 6) co () LC) suoiieo jo puesnoq j 9-19 co co co ED ti �-7 Ti. N va co co BaEa 69. as i s,) 6 7d C T� ,a- (---, a o Gin } u_ III -L M Z ' o III cs, LL t,� t C :::: ::::b 10 ti 90r r `�0 O 0 Co 0 0 0 0 O 0 Co 0 0 Co 0 O 0 0 0 0 0 0 O 0 0 0 0 0 0 co fa H> to to EA Ea sales 9-20 I-,,i. &:,4 Co M de 1 co,-,,, .' , -z,-A Q O k O — EA N 6R s. C'.C 7 C tq Cr) W N- CD 0 a CV N Z 2cl W EA > i m WIlln!" ate ~ ER NI- re r. LU 110 (u_ii \,.... , 2 Q } M LL. 0 O 5 • C , Lo O G Gf3 - _ J ° 0 Co W (D, o M Z• M c "IIIIIIIIIIIII Z; Eta 0 C.) 0 to C.) 0) 0 0 • 0 0 0 0 0 0 0 0 0 0 } •} 0 0 0 0 0 0 0 0 0 u+- Ln o Lri o Lri o psi _o LeiV' co CO N N ER ER Ei4 ER 69 EA di- EA ER Zti cr m ti O N T 9-21 .s `. 10 CM 1A W a ...a co to uo 49 9�a1aa s 4s, \ 'i,t5, b Ti \ /1 a4 W N W > \ _ IX 1 ..mod o N W LL to 90 W a y a >- zct, u) '>G 6. va a0 ap i LID 94 a/ o� va 90 0 O 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 6 6 6 6 6 6 0 In o Un n) o 1- M M co co I (fl EA ER fR EA 64 fA fA . sefes 9-22 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 FY2014-15 and the impact of recommended major capital projects through FY2018-19. 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 as well as take over funding of the three officers paid from one-time seized asset funding. Recommended capital programs include funding for the City's ongoing computer hardware/software replacement program and fire suppression/EMS equipment. 10-1 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, computer hardware/software 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 FY2016-17 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, Part-time dispatcher program and Patrol equipment. No other changes are proposed. Car Rental Tax Fund Car Rental Tax revenue has been calculated with a 1% annual increase beginning in FY2015-16. Two-thirds of the total revenue is shared with Dallas and Fort Worth. 10-2 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 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 road extensions and reconstructions, highway improvements, Development/Engineering construction, municipal plaza improvements, Trailwood Park improvements, traffic signals, and Library remodel design and construction. 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 10-3 CIP plan. Additional debt sales are scheduled for the reclaimed water system expansion in FY2016 and FY2018. 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 such as increases in green fees, 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 until the Softball World operation relocates to the Parks at Texas Star in FY2018. At this time some revenue streams are eliminated entirely and others are anticipated to decline to approximately 80% of their former volume. 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. Some cost savings are anticipated from the consolidation of the two facilities beginning in FY2018. 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 the softball facility will be paid in full providing approximately $160,000 of additional income in FY2017. 10-4 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, 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 2014-15 2015-16 2016-17 2017-18 2018-19 TAX RATE VARIABLE Tax Rate $0.4675 $0.4675 $0.4675 $0.4675 $0.4675 Tax Rate Change $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 Assessed Value/$100 $ 30,078,090 $30,980,433 $31,909,846 $32,867,141 $33,853,156 Amount generated by 1¢ $ 296,269 $ 305,157 $ 314,312 $ 323,741 $ 333,454 Transfer from Car Rental $ 1,540,507 $ 1,555,912 $ 1,571,471 $ 1,587,186 $ 1,603,057 Rental Transfer 0.051997 0.050987 0.049997 0.049026 0.048074 EXPENDITURES Departmental Expenditures $ 35,724,258 $35,979,463 $37,225,142 $38,414,903 $39,226,807 Insurance Increase $ - $ 246,015 $ 138,417 $ 155,664 $ 132,120 Salary Package $ - $ 702,103 $ 723,166 $ 744,861 $ 767,206 Capital Expenses $ 2,871,610 $ - $ - $ - $ - Total Expenditures $ 38,595,868 $36,927,580 $38,086,725 $39,315,428 $40,126,133 Proposed Supplemental $ - $ - $ - $ - $ - Proposed Capital $ - $ 291,000 $ 12,000 $ 42,000 $ 187,000 STAFFING VARIABLE Full-time Positions 265.25 266.25 268.25 270.25 275.25 Part-time Positions 47.00 47.00 47.00 47.00 47.00 10-6 General Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 9,493,104 6,638,531 6,380,356 6,601,331 6,675,883 REVENUES Ad valorem taxes)1) 10,799,160 11,165,773 11,763,177 12,173,919 13,106,703 Delinquent taxes 40,000 42,000 42,840 43,697 44,571 Penalties 60,000 62,000 63,240 64,505 65,795 Sales taxes 11,038,642 11,469,801 11,913,895 12,356,312 12,727,002 Mixed Beverage 73,000 76,390 78,682 81,042 83,473 Franchise taxes 4,176,974 4,328,148 4,419,577 4,466,336 4,524,187 Fines and fees 4,971,630 5,120,779 5,274,402 5,432,634 5,595,613 Licenses and permits 1,038,800 1,038,800 988,800 963,800 713,800 Interest Income 30,000 32,000 32,320 32,643 32,970 Grants 388,650 400,310 412,319 424,688 437,429 Tower Lease 430,458 443,372 456,673 470,373 484,484 Transfers from Car Rental 1,540,507 1,555,912 1,571,471 1,587,186 1,603,057 General&Administrative Charges 1,086,824 1,156,121 1,231,924 1,263,057 1,305,282 Miscellaneous 66,650 69,000 70,380 71,788 73,223 Total Revenues 35,741,295 36,960,406 38,319,699 39,431,980 40,797,590 EXPENDITURES Administration (3,337,861) (3,354,550) (3,371,323) (3,388,180) (3,470,121) Finance (1,357,962) (1,364,752) (1,451,576) (1,528,833) (1,611,478) Police Protection (12,516,012) (12,667,615) (12,730,953) (12,883,631) (13,127,072) Fire Protection (9,021,333) (9,066,440) (9,111,772) (9,157,331) (9,203,117) Planning&Development (619,091) (622,186) (675,297) (678,674) (682,067) Community Services (2,390,776) (2,402,730) (2,414,744) (2,426,817) (2,518,951) Public Works (1,921,708) (1,931,317) (1,940,973) (1,950,678) (1,960,431) Non-Departmental-Operating (4,559,515) (5,517,991) (6,390,087) (7,301,284) (7,552,896) Operating Expenditures (35,724,258) (36,927,580) (38,086,725) (39,315,428) (40,126,133) Capital Expenses(carryover) (2,871,610) - - - Total Expenditures (38,595,868) (36,927,580) (38,086,725) (39,315,428) (40,126,133) Designated Reserves (278,616) (200,000) (150,000) (150,000) - �-- Recommended Reserves per Policy (5,872,481) (6,070,287) (6,260,831) (6,462,810) (6,596,077) Available for Supplemental 17,037 32,825 232,974 116,552 671,456 Proposed Supplemental - - - - - Remaining Supplemental 17,037 32,825 232,974 116,552 671,456 Additional Available for Capital 470,397 368,244 (30,475) (11,479) 79,806 Total Available for Capital 487,434 401,069 202,499 105,073 751,263 Proposed Capital(2) (291,000) (12,000) (42,000) (187,000) Remaining Funds Available 487,434 110,069 190,499 63,073 564,263 ENDING FUND BALANCE 6,638,531 6,380,356 6,601,331 6,675,883 7,160,339 Tax Rate Variable Assessed Taxable Value/$100 30,078,090 30,980,433 31,909,846 32,867,141 33,853,156 Amount generated by 1¢tax 296,269 305,157 314,312 323,741 333,454 l&S Rate 0.102995 0.101598 0.093248 0.091462 0.074441 General Fund 0.364505 0.365902 0.374252 0.376038 0.393059 Total Tax Rate 0.467500 0.467500 0.467500 0.467500 0.467500 Rollback l&S 0.102995 0.101598 0.093248 0.091462 0.074441 Rollback M&O 0.376603 0.385117 0.386632 0.395527 0.397943 Total Rollback Rate 0.479598 0.486715 0.479881 0.486988 0.472383 M&O Rollback Amount 11,157,587 11,811,779 12,213,999 12,869,837 13,336,900 ITax Rate Equiv-Motor Vehicle Tax 0.051997 0.050987 0.049997 0.049026 0.048074 Staffing Variable Full-time positions 265.25 266.25 268.25 270.25 275.25 Part-time positions 47.00 47.00 47.00 47.00 47.00 Note:Non-departmental operating includes salary plan,Increase in city's insurance contribution 8 increase in equipment depredation. `., (1)Collection Rate for M&0 for future years is 98.5%. (2)Proposed Capital will only be funded if excess reserves are available. 10-7 General Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Property Taxes Projections are based on 3% increase in assessed values. Prior Year Property Taxes Projected average growth of 2%. Penalties & Interest Projected average growth of 2%. Sales Tax Based on 3% increase with additional revenue for new development. _ Mixed Beverage Tax Projected average growth of 3% with additional revenue for new development. Franchise Fees Projected average growth of 1.5%. Fines & Fees Projected average growth of 3%. Licenses & Permits Projected relatively flat with some decline due to projected build out. Interest Income Projected slight 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 2%, less rental income. 10-8 .... General Obligation Debt Service Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 660,733 566,059 510,564 480,074 474,589 REVENUES Ad valorem taxes 2,972,233 3,019,868 2,854,844 2,884,144 2,417,831 Delinquent taxes 22,000 22,000 22,000 22,000 22,000 Penalties 22,000 22,000 22,000 22,000 22,000 Interest Income 500 505 510 515 520 Transfer from Glade Parks PID/TIRZ 423,646 610,194 871,144 988,744 992,844 Transfer from Car Rental 200,912 198,151 - - - Total Revenues 3,641,291 3,872,718 3,770,498 3,917,403 3,455,195 EXPENDITURES Principal (2,770,000) (2,885,000) (2,865,000) (3,105,000) (2,755,000) Interest (963,165) (1,040,413) (933,188) (815,088) (702,875) Bank Charges (2,800) (2,800) (2,800) (2,800) (2,800) Total Expenditures (3,735,965) (3,928,213) (3,800,988) (3,922,888) (3,460,675) Recommended Reserves per Policy (311,330) (327,351) (316,749) (326,907) (288,390) ENDING FUND BALANCE 566,059 510,564 480,074 474,589 469,110 Tax Rate Variable Assessed Taxable Value/$100 28,858,031 29,723,772 30,615,485 31,533,950 32,479,968 Amount generated by 1¢tax 288,580 297,238 306,155 315,339 324,800 l&S Rate 0.102995 0.101598 0.093248 0.091462 0.074441 General Fund 0.364505 0.365902 0.374252 0.376038 0.393059 Total Tax Rate 0.467500 0.467500 0.467500 0.467500 0.467500 Tax Rate Equiv- Motor Vehicle Tax 0.006962 0.006666 0.000000 0.000000 0.000000 Debt Issuance Variable: Beginning debt outstanding** 20,635,000 23,865,000 24,045,000 21,180,000 18,075,000 Principal Retired (2,770,000) (2,885,000) (2,865,000) (3,105,000) (2,755,000) Principal Issued (Proposed) 6,000,000 3,065,000 - - - Ending debt outstanding 23,865,000 24,045,000 21,180,000 18,075,000 15,320,000 **Excludes self supporting taxable GO Refunding Bonds(Dallas Stars Center) 10-9 EDC Half Cent Sales Tax Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 2,016,937 1,015,140 1,604,999 2,180,711 2,128,714 REVENUES Sales taxes 4,434,018 4,587,921 4,765,558 4,942,525 5,090,801 Interest Income 800 808 816 824 832 Transfer from EDC Reserve 9,220 9,000 9,000 9,000 9,000 Total Revenues 4,444,038 4,597,729 4,775,374 4,952,349 5,100,633 EXPENDITURES Parks (1,824,898) (1,961,396) (2,000,624) (2,116,336) (2,158,663) Library (1,071,050) (1,092,471) (1,257,320) (1,297,467) (1,323,416) Economic Development (306,031) (316,082) (325,956) (336,015) (345,701) Debt Service (907,103) (169,376) (47,316) (611,079) (611,647) Non-Departmental-Operating (278,372) (368,545) (453,445) (543,449) (634,933) Operating Expenditures (4,387,454) (3,907,870) (4,084,662) (4,904,346) (5,074,360) Capital Expenditures (1,058,381) - - - - Total Expenditures (5,445,835) (3,907,870) (4,084,662) (4,904,346) (5,074,360) Designated Reserves - Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 56,584 689,859 690,712 48,003 26,273 Proposed Supplemental - - (15,000) - - Remaining Supplemental 56,584 689,859 675,712 48,003 26,273 Additional Available for Capital 458,556 515,140 1,104,999 1,680,711 1,628,714 Total Available for Capital 515,140 1,204,999 1,795,711 1,728,714 1,654,987 Proposed Capital: 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) Proposed Capital (100,000) (100,000) (100,000) (100,000) Remaining Funds Available 515,140 1,104,999 1,695,711 1,628,714 1,554,987 ENDING FUND BALANCE 1,015,140 1,604,999 2,180,711 2,128,714 2,054,987 Staffing Variable: Full-time positions 22.25 23.25 24.25 24.25 24.25 Part-time positions 17.00 19.00 21.00 21.00 21.00 10-10 EDC 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 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 913,530 913,530 613,354 613,760 614,259 REVENUES Transfer from EDC Operations 907,103 169,376 47,316 611,079 611,647 Interest Income 9,220 9,312 9,405 9,499 9,594 Total Revenues 916,323 178,688 56,721 620,579 621,241 EXPENSES Principal (890,000) (165,000) (45,000) (145,000) (245,000) Interest (16,803) (4,076) (1,716) (465,479) (366,047) Bank Charges (300) (300) (600) (600) (600) Total Expenses (907,103) (169,376) (47,316) (611,079) (611,647) Transfer to EDC Operations (9,220) (9,000) (9,000) (9,000) (9,000) Transfer Excess Reserves to Capital 0 (300,488) 0 0 0 Total Transfers (9,220) (309,488) (9,000) (9,000) (9,000) Recommended Reserves per Policy* (906,803) (169,076) (611,047) (611,047) (611,047) ENDING FUND BALANCE 913,530 613,354 613,760 614,259 614,853 Debt Issuance Variable: Beginning debt outstanding 1,175,000 285,000 120,000 6,830,000 6,685,000 Principal retired (890,000) (165,000) (45,000) (145,000) (245,000) Principal Issued(proposed) - 6,755,000 - - Ending debt outstanding 285,000 120,000 6,830,000 6,685,000 6,440,000 "Recommended reserve level equal to the maximum annual debt outstanding 10-11 �,, Crime Control & Prevention District Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 504,367 364,327 446,449 548,695 667,867 REVENUES Sales taxes 2,183,194 2,293,960 2,382,779 2,471,262 2,545,400 Interest Income 100 101 102 103 104 Total Revenues 2,183,294 2,294,061 2,382,881 2,471,365 2,545,504 EXPENDITURES Police Protection (2,137,629) (2,211,939) (2,280,635) (2,352,194) (2,423,860) Capital Expenditures (185,705) Total Expenditures (2,323,334) (2,211,939) (2,280,635) (2,352,194) (2,423,860) Recommended Reserves per Policy (351,391) (363,606) (374,899) (386,662) (398,443) Available for Supplemental 45,665 82,122 102,246 119,172 121,644 Proposed Supplemental - - - - Remaining Supplemental 45,665 82,122 102,246 119,172 121,644 Additional Available for Capital (32,729) 721 71,550 162,033 269,424 Total Available for Capital 12,936 82,843 173,796 281,205 391,069 Proposed Capital(1) - - - - - Remaining Funds Available 12,936 82,843 173,796 281,205 391,069 ENDING FUND BALANCE 364,327 446,449 548,695 667,867 789,511 Staffing Variable: Full-time positions 18.0 18.0 18.0 18.0 18.0 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 �. Car Rental Tax Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 5,224,271 2,109,768 2,003,657 3,488,026 5,107,088 REVENUES Motor Vehicle Tax 13,864,560 14,003,206 14,143,238 14,284,670 14,427,517 Interest Income 15,000 17,000 17,170 17,342 17,515 Total Revenues 13,879,560 14,020,206 14,160,408 14,302,012 14,445,032 EXPENDITURES DFW Rebate (9,243,040) (9,335,470) (9,428,825) (9,523,113) (9,618,344) Transfer to Equipment Replacement (671,817) (237,484) (380,243) (163,020) (528,973) Transfer to Debt Service (200,912) (198,151) - - - Transfer to General Fund (1,540,507) (1,555,912) (1,571,471) (1,587,186) (1,603,057) Operating Expenditures (11,656,276) (11,327,017) (11,380,539) (11,273,319) (11,750,375) Capital Expenses (5,337,787) - - - - Total Expenditures (16,994,063) (11,327,017) (11,380,539) (11,273,319) (11,750,375) Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,223,284 2,693,188 2,779,869 3,028,693 2,694,657 Additional Available for Capital (2,113,516) 109,768 3,657 1,488,026 3,107,088 Total Available for Capital 109,768 2,802,957 2,783,526 4,516,718 5,801,745 Proposed Capital: Library Remodel - - (147,630) (1,596,000) Development/Engineering Bldg. (1,464,300) - - Computer Hardware/Software (120,000) (350,000) (350,000) (175,000) Transfer to Ins.for Reserve Coverage (115,000) (125,000) (132,000) (140,000) Street Overlay (300,000) (300,000) (300,000) (300,000) Transfer to Street CIP (650,000) (300,000) (480,000) (804,000) Transfer to Car Rental CIP (150,000) (220,500) - - Proposed Capital (2,799,300) (1,295,500) (1,409,630) (3,015,000) Remaining Funds Available 109,768 3,657 1,488,026 3,107,088 2,786,745 ENDING FUND BALANCE 2,109,768 2,003,657 3,488,026 5,107,088 4,786,745 10-13 Water and Wastewater Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-15 2015-16 2016-17 2017-18 2018-19 RATES Water Base Rate $8.95 $8.95 $8.95 $8.95 $9.45 Water Consumption Rate(1) Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increase $0.30 $0.31 $0.32 $0.08 $0.23 Wastewater Base Rate $7.75 $7.75 $7.75 $7.75 $8.25 Wastewater Consumption Rate(') $3.33 $3.66 $3.95 $4.13 $4.37 Proposed Wastewater Rate Increase $0.14 $0.33 $0.29 $0.18 $0.24 EXPENSES Departmental Expenditures $ (16,059,460) $ (16,812,226) $ (17,889,597) $ (18,494,949) $ (19,147,152) Salary Package $ (108,733) $ (111,995) $ (115,355) $ (118,816) $ (122,380) Transfers $ (1,383,000) $ (1,383,000) $ (1,383,000) $ (1,383,000) $ (1,383,000) G&A/Franchise Fee $ (2,103,648) $ (2,238,985) $ (2,388,934) $ (2,449,504) $ (2,532,287) Service Center $ (1,192,805) $ (1,209,004) $ (1,223,511) $ (1,238,674) $ (1,298,725) Debt Service $ (158,489) $ (523,657) $ (618,618) $ (633,411) $ (682,603) Capital $ (679,311) $ - $ - $ - $ - Total Expenses $ (21,685,446) $ (22,278,867) $ (23,619,015) $ (24,318,354) $ (25,166,147) Proposed Supplemental $ - $ - $ - $ - $ - Proposed Capital $ - $ - $ - $ - $ - STAFFING VARIABLE Full-time Positions 42.50 42.50 42.50 42.50 42.50 Part-time Positions 3.00 3.00 3.00 3.00 3.00 (1)Includes Proposed Water&Wastewater Rate Increase 10-14 Water and Wastewater Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 5,131,818 4,482,844 4,593,825 4,864,147 5,040,829 REVENUES Water Service 11,691,856 12,514,981 13,300,167 13,524,169 13,883,114 Wastewater Service 7,735,966 8,385,333 8,933,272 9,270,227 9,583,876 Redaimed Water Service 473,650 321,534 453,908 463,640 582,817 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 250,000 257,500 265,225 273,182 281,377 Miscellaneous 35,000 35,000 35,000 35,000 35,000 Interest Income 12,000 12,360 12,731 13,113 13,506 Initiation&Transfer Fees 26,000 26,780 27,583 28,411 29,263 Recycling Fees 312,000 321,360 331,001 340,931 351,159 Total Revenues 21,036,472 22,389,848 23,889,337 24,495,036 25,322,867 Transfer from W/WW Reserve - Total Available 21,036,472 22,389,848 23,889,337 24,495,036 25,322,867 EXPENSES Utility Billing (442,066) (452,012) (462,183) (472,582) (483,215) Recycling (41,300) (42,229) (43,179) (44,151) (45,144) Geographic Information Sys. (524,584) (536,387) (548,456) (560,796) (573,414) City Engineer (298,657) (305,377) (312,248) (319,273) (326,457) Water Production (6,878,183) (6,969,576) (7,497,046) (7,680,156) (7,995,175) Water Distribution (890,990) (875,966) (936,329) (964,008) (1,022,854) Wastewater Treatment (4,122,728) (4,706,170) (5,100,687) (5,398,116) (5,577,160) Meter Reading (62,131) (63,529) (64,958) (66,420) (67,914) Transfers (1,383,000) (1,383,000) (1,383,000) (1,383,000) (1,383,000) G&A/Franchise Fee (2,103,648) (2,238,985) (2,388,934) (2,449,504) (2,532,287) Fleet Services (1,192,805) (1,209,004) (1,223,511) (1,238,674) (1,298,725) W&WW Debt (158,489) (523,657) (618,618) (633,411) (682,603) Non-Departmental-Operating (2,907,554) (2,972,974) (3,039,866) (3,108,263) (3,178,199) Operating Expenses (21,006,135) (22,278,867) (23,619,015) (24,318,354) (25,166,147) Capital Expenses (679,311) - Total Expenses (21,685,446) (22,278,867) (23,619,015) (24,318,354) (25,166,147) Recommended Reserves per Policy (4,316,329) (4,577,849) (4,853,222) (4,996,922) (5,171,126) Available for Supplemental 30,337 110,981 270,322 176,682 156,720 Proposed Supplemental - - - - - Remaining Supplemental 30,337 110,981 270,322 176,682 156,720 Additional Available for Capital 136,178 (95,006) (259,398) (132,775) (130,298) Total Available for Capital 166,515 15,975 10,924 43,907 26,422 Proposed Capital(1) - - - - Remaining Funds Available 166,515 15,975 10,924 43,907 26,422 ENDING FUND BALANCE 4,482,844 4,593,825 4,864,147 5,040,829 5,197,548 Rates Water Base Rate $8.95 $8.95 $8.95 $8.95 $9.45 Consumption/1,000 gallons Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increases-All Tiers $0.30 $0.31 $0.32 $0.08 $0.23 Wastewater Base Rate $7.75 $7.75 $7.75 $7.75 $8.25 90%of Metered Water Usage/1000 gallons(2) $3.33 $3.66 $3.95 $4.13 $4.37 Proposed Wastewater Rate Increases $0.14 $0.33 $0.29 $0.18 $0.24 Staffing Variable Full-time Positions 42.50 42.50 42.50 42.50 42.50 Part-time positions 3.00 3.00 3.00 3.00 3.00 (1)Proposed Capital will only be funded if excess reserves are available. (2)FY14 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 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 826,595 826,595 826,595 826,595 826,595 REVENUES Transfer from W&WW Operations 158,489 523,657 618,618 633,411 682,603 Transfer from Rate Stabilization 80,132 0 0 0 0 Transfer from Impact Fees 368,733 364,876 368,218 373,582 375,118 Total Revenues 607,354 888,532 986,836 1,006,993 1,057,721 EXPENSES Principal (410,000) (655,000) (705,000) (725,000) (760,000) Interest (197,054) (233,232) (281,536) (281,693) (297,421) Bank Charges (300) (300) (300) (300) (300) Total Expenses (607,354) (888,532) (986,836) (1,006,993) (1,057,721) Recommended Reserves per Policy* (290,990) (278,494) (362,997) (360,083) (346,518) ENDING FUND BALANCE 826,595 826,595 826,595 826,595 826,595 Debt Issuance Variable: Beginning debt outstanding 4,285,000 9,075,000 9,870,000 9,165,000 9,180,000 \—' Principal retired (410,000) (655,000) (705,000) (725,000) (760,000) Principal Issued (Proposed) 5,200,000 1,450,000 - 740,000 - Ending debt outstanding 9,075,000 9,870,000 9,165,000 9,180,000 8,420,000 *Recommended reserve level equal to the average annual W&WW debt outstanding 10-17 Drainage Utility Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 295,457 171,715 172,287 173,173 173,980 REVENUES Drainage Fees 707,200 725,200 741,600 758,400 774,900 Penalties 7,200 7,252 7,416 7,584 7,749 Interest Income 120 121 122 124 125 Total Revenues 714,520 732,573 749,138 766,108 782,774 EXPENSES Operating Expenses (713,262) (732,001) (748,252) (765,301) (782,068) Capital Expenses (125,000) - - - - Total Expenses (838,262) (732,001) (748,252) (765,301) (782,068) Recommended Reserves per Policy (146,561) (150,411) (153,750) (157,254) (160,699) Available for Supplemental 1,258 572 886 807 706 Proposed Supplemental - - - - - Remaining Supplemental 1,258 572 886 807 706 Additional Available for Capital 23,896 21,304 18,536 15,920 13,281 Total Available for Capital 25,154 21,876 19,423 16,727 13,987 Proposed Capital - - - - Remaining Funds Available 25,154 21,876 19,423 16,727 13,987 ENDING FUND BALANCE 171,715 172,287 173,173 173,980 174,686 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 Service Center Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 30,192 19,692 19,692 19,692 19,692 REVENUES Transfer from W&WW Fund 1,192,805 1,209,004 1,223,511 1,238,674 1,298,725 Total Revenues 1,192,805 1,209,004 1,223,511 1,238,674 1,298,725 EXPENSES Service Center (1,192,805) (1,209,004) (1,223,511) (1,238,674) (1,298,725) Capital Expenses (10,500) - - - - Total Expenses (1,203,305) (1,209,004) (1,223,511) (1,238,674) (1,298,725) Available for Supplemental - - - - - Proposed Supplemental - - - - - Remaining Supplemental - - - - - Additional Available for Capital 19,692 19,692 19,692 19,692 19,692 Total Available for Capital 19,692 19,692 19,692 19,692 19,692 Proposed Capital - - - - - Remaining Funds Available 19,692 19,692 19,692 19,692 19,692 ENDING FUND BALANCE 19,692 19,692 19,692 19,692 19,692 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 Texas Star Golf Course Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 22,653 31,106 35,323 53,407 62,009 REVENUES Green Fees 1,366,770 1,408,445 1,443,675 1,486,976 1,531,567 Driving Range Fees 88,016 90,700 92,968 95,757 98,628 Cart Rental Fees 329,172 339,209 347,694 358,122 368,862 Club Rental Fees 28,072 28,928 29,652 30,541 31,457 Merchandise Sales 287,477 296,243 303,653 312,760 322,139 Tobacco 2,752 2,836 2,907 2,994 3,084 Food Sales 1,201,994 1,238,645 1,269,627 1,307,708 1,346,924 Non-Alcoholic Beverage Sales 146,243 150,702 154,472 159,105 163,876 Alcohol Sales 405,162 417,516 427,960 440,796 454,014 Catering Fees 62,870 63,499 64,134 64,775 65,423 Monthly Fees 100,380 103,893 107,530 111,293 115,188 Rental Income 160,266 163,471 166,741 170,076 173,477 Interest Income - 325 326 327 327 GF Transfer 16,395 16,760 17,180 17,695 18,226 H/M Transfer 235,000 170,000 170,000 170,000 170,000 Advertising Revenue 32,500 32,500 32,500 32,500 32,500 Other 2,000 2,000 2,000 2,000 2,000 Total Revenues 4,465,069 4,525,672 4,633,019 4,763,425 4,897,692 EXPENDITURES Golf Course Maintenance (947,631) (983,423) (1,009,356) (1,043,573) (1,071,374) Golf Course Pro Shop (240,255) (249,330) (255,904) (264,580) (271,628) Golf Course Food&Beverage (761,976) (790,756) (811,608) (839,122) (861,476) Conference Centre (301,480) (312,867) (321,117) (332,003) (340,848) Cart/Driving Range Operations (191,630) (198,868) (204,112) (211,031) (216,653) Non-Departmental-Operating (456,536) (473,786) (486,293) (502,775) (516,176) Debt Service (442,642) (368,951) (357,806) (362,904) (356,853) Equipment Replacement (262,822) (266,764) (270,766) (274,827) (278,950) COGS-Merchandise (201,234) (207,370) (212,557) (218,932) (225,497) COGS-Tobacco (1,376) (1,418) (1,454) (1,497) (1,542) COGS-Food (426,708) (439,719) (450,718) (464,236) (478,158) COGS-Beverage (48,260) (49,732) (50,976) (52,505) (54,079) COGS-Alcohol (130,057) (134,023) (137,375) (141,496) (145,738) COGS-Catering (44,009) (44,449) (44,894) (45,343) (45,796) Total Expenses (4,456,616) (4,521,455) (4,614,935) (4,754,823) (4,864,768) Recommended Reserves per Policy* - - - - - Available for Supplemental 8,453 4,217 18,084 8,602 32,924 Proposed Supplemental - - - - - Remaining Supplemental 8,453 4,217 18,084 8,602 32,924 Additional Available for Capital 22,653 31,106 35,323 53,407 62,009 Total Available for Capital 31,106 39,540 71,491 70,611 127,856 Proposed Capital - - - - - Remaining Funds Available 31,106 39,540 71,491 70,611 127,856 ENDING FUND BALANCE 31,106 35,323 53,407 62,009 94,933 !Estimated#of Rounds 36,054 36,252 36,615 37,164 37,721 I Staffing Variable: Full-time positions 13.75 13.75 13.75 13.75 13.75 �- Part-time positions(Workforce) 57.0 57.0 57.0 57.0 57.0 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 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 91,976 91,982 91,986 254,606 267,876 REVENUES Tournament Fees 324,900 324,900 324,900 278,900 278,900 Concessions 240,000 240,000 240,000 214,800 214,800 Alcohol Sales 210,000 210,000 210,000 - - Memberships/Leagues 495,000 505,000 505,000 429,000 429,000 Admissions 47,500 47,500 47,500 47,125 47,125 Advertising/Sponsorships 32,000 32,000 32,000 32,000 32,000 Sales of Goods 125,000 125,000 125,000 - - Miscellaneous/Events 100 400 400 400 400 Interest Income 200 230 230 230 230 Rental Income 56,000 56,250 56,250 56,250 56,250 Batting Cages 10,000 10,000 10,000 10,000 10,000 Transfer from Other Fund 31,880 32,640 - - - Total Revenues 1,572,580 1,583,920 1,551,280 1,068,705 1,068,705 EXPENSES Operations (1,410,199) (1,417,696) (1,385,595) (1,052,323) (1,056,203) Equipment Replacement (2,975) (3,020) (3,065) (3,111) (3,158) Transfer to Debt Service (159,400) (163,200) - - - Operating Expenses (1,572,574) (1,583,916) (1,388,660) (1,055,434) (1,059,361) Capital Expenses - - - - - Total Expenses (1,572,574) (1,583,916) (1,388,660) (1,055,434) (1,059,361) Minimum Reserves per Policy - - - - - Available for Supplemental 6 4 162,620 13,271 9,344 Proposed Supplemental - - - - - Remaining Supplemental 6 4 162,620 13,271 9,344 Additional Available for Capital 91,976 91,982 91,986 254,606 267,876 Total Available for Capital 91,982 91,986 254,606 267,876 277,221 Proposed Capital - - - - - Remaining Funds Available 91,982 91,986 254,606 267,876 277,221 ENDING FUND BALANCE 91,982 91,986 254,606 267,876 277,221 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 Equipment Replacement Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 2,300,033 2,620,810 2,863,762 3,059,833 3,374,445 REVENUES General Fund Depreciation 690,564 700,922 711,436 722,108 74,393 TSSC Depreciation 2,975 3,020 3,065 3,111 3,158 Water/Wastewater Depreciation 59,910 60,809 61,721 62,647 63,586 Drainage Depreciation 2,234 2,268 2,302 2,336 2,371 Fleet Services Depreciation 4,162 4,224 4,288 4,352 4,417 EDC Parks Depreciation 5,633 5,717 5,803 5,890 5,979 Texas Star Depreciation 262,822 266,764 270,766 274,827 278,950 Car Rental Transfer 671,817 237,484 380,243 163,020 528,973 Sale of Assets 25,000 25,000 25,000 25,000 25,000 Interest Income 3,000 3,030 3,060 3,091 3,122 Total Revenues 1,728,117 1,309,238 1,467,684 1,266,382 989,949 EXPENSES Equipment Replacements (1,407,340) (1,066,286) (1,271,613) (951,770) (1,728,374) Total Expenses (1,407,340) (1,066,286) (1,271,613) (951,770) (1,728,374) Available for Capital 2,620,810 2,863,762 3,059,833 3,374,445 2,636,020 Proposed Capital - - - - - ENDING FUND BALANCE 2,620,810 2,863,762 3,059,833 3,374,445 2,636,020 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 2014-15 2015-16 2016-17 2017-18 2018-19 BEGINNING BALANCE 2,675,938 2,586,183 2,711,283 2,846,484 2,988,787 REVENUES Premiums collected from Employees 1,756,740 1,787,506 1,865,258 1,946,776 2,032,192 Federal Requirements 52,913 35,840 22,832 1,694 1,694 City Contribution 5,096,336 5,477,519 5,720,775 5,972,329 6,236,576 Interest Income 10,000 10,100 10,201 10,303 10,406 Total Revenues 6,915,989 7,310,965 7,619,067 7,931,102 8,280,867 EXPENSES Operating Expenses (126,494) (129,247) (131,597) (134,100) (136,552) OPEB Trust Contribution (500,000) (500,000) (500,000) (500,000) (500,000) Insurance Claims (4,352,110) (4,569,716) (4,798,201) (5,038,111) (5,290,017) RX Claims (809,807) (850,297) (892,812) (937,453) (984,325) Re-insurance Fees (545,436) (561,799) (578,653) (596,013) (613,893) Insurance Services (280,221) (288,628) (297,286) (306,205) (315,391) Employee Wellness Program (18,098) (18,641) (19,200) (19,776) (20,369) Federal Requirements (52,913) (35,840) (22,832) (1,694) (1,694) Claims Contingency (220,665) (231,698) (243,283) (255,447) (268,220) Operating Expenses (6,905,744) (7,185,865) (7,483,866) (7,788,799) (8,130,461) Capital Carryover (100,000) - - - - Total Expenses (7,005,744) (7,185,865) (7,483,866) (7,788,799) (8,130,461) Recommended Reserves per Policy (2,580,959) (2,710,006) (2,845,507) (2,987,782) (3,137,171) Available for Supplemental 10,245 125,100 135,201 142,303 150,406 Proposed Supplemental - - - - - Remaining Supplemental 10,245 125,100 135,201 142,303 150,406 Additional Available for Capital (5,021) (123,823) (134,224) (141,298) (148,384) Total Available for Capital 5,224 1,277 977 1,005 2,022 Proposed Capital - - - - - Remaining Funds Available 5,224 1,277 977 1,005 2,022 ENDING FUND BALANCE 2,586,183 2,711,283 2,846,484 2,988,787 3,139,193 Estimated City Contribution Per Employee Per Month 1,121 1,198 1,241 1,289 1,329 Staffing Variable: Full-time positions 1.00 1.00 1.00 1.00 1.00 Part-time positions 0.0 0.0 0.0 0.0 0.0 10-23 Ln u, I` ` ) 0 0 0 0 0 rsi Cs/ rs1 CV IN/ � �u- a, ce o o 0 0 0 N is L.r, o 0 0 0 To en" o 0 o Lt 0 0 m n es) N. ,-I O V V} 76 CO CO CO CO E c c c c c i a) a) a a) a) a) C T N E aa)) E v I- ~ O. 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