HomeMy WebLinkAboutPreliminary Operating Budget FY15-16r, 0
ty P.
Eulessi
Preliminary Annual
Operating Budget
Supplement
FY 2015-2016
The following pages have been updated to reflect
changes made to the Preliminary Operating Budget as
originally presented to the City Council on July 30, 2015.
EXECUTIVE SUMMARY
GENERALFUND
FY 2015 Budgeted Resources
Less Use of Prior Year Reserves
FY 2015 Net Operating Revenues
Proposed Changes in Revenue
Property Taxes
Sales Tax
Franchise Fees
License and Permits
Fines & Fees
Interest Income
Transfers
General and Administrative Fees
Other Changes
Subtotal:
FY 2016 Proposed Operating Revenues
FY 2015 Budgeted Expenses
Less Capital Expenses
FY 2015 Net Operating Expenses
Proposed Changes in Expenses
Salaries
Insurance/Benefits
Rebates/Incentives
Professional/Technical
Utilities and Fees
Maintenance
Supplies
Equipment Replacement
Other Changes
Subtotal:
FY 2016 Proposed Supplemental
FY 2016 Proposed Operating Expenses
Proposed Capital Expenses
Capital Carryover
Recommended Capital Expenses
FY 2016 Proposed Capital Expenses
FY 2016 Proposed Budget
$ 38,612,905
$ (2,871,610)
$
533,806
$
764,303
$
263,531
$
3,100
$
(132,403)
$
5,000
$
25,468
$
65,498
$
85,492
$ 38,595,868
$ (2,871,610)
$
834,152
$
(59,040)
$
205,022
$
84,641
$
233,456
$
6,280
$
49,510
$
177,216
$ (16,232)
$ 934,086
$ 1,477,107
$ 35,741,295
$ 1,613,795
$ 37,355,090
$ 35,724,258
$
1,515,005
$
109,811
$
37,349,074
$ 2,411,193
$ 39,760,267
Replacement 7
Fund Balance Summary
Estimated FY14-15 and Budgeted FY15-16
General and Internal Service Funds
Insurance & Risk Mgmt. & Equipment
General Benefits C°amps Replacement
)Beginning Balance, FY15 $10,850,457 $2,516,262 $1,408,323 $2,388.723
(per audit, FYE 2014)
FY15 Estimated Revenues
35,947,489
6,935,306
816,277
1,771,057
Total Available:
46,797,946
9,451,568
2,224,600
4,159,780
FY15 Estimated Expenses
(35,724,258)
(6,905,744)
(809,702)
(1,407,340)
Proposed Budget Adjustment
(252,555)
0
0
0
Capital Expenses
(1,901,4891
0
0
0
Total Projected Expenses:
(37,878,302)
(6,905,744)
80( 9,702)
(1,407,340)
Estimated Ending Balance FY15
8,919,644
2,545,824
1,414,898
2,752,440
FY16 Budgeted Revenues
37,355,090
6,492,245
870,616
1,573,572
Total Available:
46,274,734
9,038,069
2,285,514
4,326,012
FY16 Budgeted Expenses
(37,349,074)
(6,484,245)
(868,025)
(1,629,027)
Capital Carryover
(934,086)
(100,000)
(175,000)
0
Capital Expenses
(1,477,1 Q71
0
4 500)
0
Total Projected Expenses:
(39,760,267)
(6,584,245)
(1,047,525)
(1,629,027)
)rojected Ending Balance, FY16
6,514,467
2,453,824
1,237,989
2,696,985
_ess: Designated Reserve
(79,893)
(350,000)
(450,000)
0
ldjusted Ending Balance
6,434,574
2,103,824
787,989
2,696,985
Recommended Reserve Levels per Fiscal Policy:
6,139,674 2,006.924
Available for Supplemental:
Available for Capital:
Total Available
L�
6,016
288,984
295,000
8,000
88,900
96,900
600,000 2,696,985
2,591 (55,455)
185,398 55,455
187,989 0
Replacement 10
Where Does The Money Come From?
FYI 5-16
W&WW
21%
Debt "Other
Risk/WC 6% 7%
Insurance 1%
Gi
4'
Car Rental
13%
CCPD
2%
Budgeted FY14-15
Use of
Fund Revenue Reserves
General
$
35,741,295
$
2,871,610
Hotel/Motel
$
315,050
$
68,398
Juvenile Case
$
115,030
$
-
EDC'/20 Sales Tax
$
4,444,038
$
1,058,381
CCPD%0 Sales Tax
$
2,183,294
$
185,705
Police Seized Assets Fund
$
-
$
309,228
Police Drug Fund
$
1,000
$
-
Public Safety Special Revenue
$
146,439
$
-
Car Rental
$
13,879,560
$
5,337,787
Glade Parks PID
$
93,263
$
-
Glade Parks TIRZ
$
392,265
$
-
Cable PEG Fund
$
120,000
$
50,000
Water & Wastewater
$
21,036,472
$
837,385
Service Center
$
1,192,805
$
10,500
Drainage Utility
$
714,520
$
125,000
Recreation Classes
$
474,030
$
107,000
Arbor Daze
$
80,010
$
-
Texas Star Golf Course (TSGC)
$
4.465,069
$
Texas Star Sports Complex (TSSC)
$
1,572,580
$
Equip. Replacement
$
1,728,117
$
-
Insurance
$
6,915,989
$
100,000
Risk/WC
$
816,277
$
175,000
G.O. Debt
$
3,641,291
$
94,674
Star Center Debt
$
710,365
$
-
EDC Debt
$
907,103
$
Water & Wastewater Debt
$
607,654
$
TSSC Debt
$
159,400
$
TSGC Debt
$
612,049
$
-
TOTAL
$
103,064,965
$
11,330,668
General
35%
Use of
Revenue Reserves
$ 37.355,090
$
2,411,193
$ 425,757
$
80,000
$ 101,030
$
-
$ 4,652,104
$
1,553,098
$ 2,290,945
$
237,825
$ -
$
235,092
$ 1,000
$
200,000
$ 147,169
$
-
$ 14,108,782
$
5,254,175
$ -
$
49,635
$ 561,844
$
2,515
$ 120,000
$
-
$ 22,346,434
$
479,062
$ 1,283,352
$
-
$ 719,280
$
60,000
$ 555,830
$
123,936
$ 80,000
$
-
$ 4,594,912
$
$ 1,575,440
$
-
$ 1,573,572
$
55,455
$ 6,492,245
$
100,000
$ 870,616
$
179,500
$ 4,214,353
$
114,365
$ 710,105
$
-
$ 169,376
$
$ 817,909
$
$ 163,200
$
$ 613,849
$
-
$ 106,544,194
$
11,135,851
Replacement 16
Where Does The Money Go?
FY15-16
Debt
7% "Other
Risk[WC 7%
Insurance 1%
6% `
Golf,
General
36%
W&WW
22%
r
Car R
CCPD
EDC
11%
2%
4%
a
Budgeted FY14-15
Proposed FY15-16
Operating
Capital
Operating
Capital
Fund
Expenses
Expenses
Expenses
Expenses
General
$
35,724,258
$ 2,871,610
$
37,349,074
$
2,411,193
Hotel/Motel
$
304,407
$ 68,398
$
370,721
$
80,000
Juvenile Case
$
84,927
$ -
$
86,010
$
-
EDC'/20 Sales Tax
$
4,437,184
$ 1,058,381
$
4,097,391
$
1,553,098
CCPD%0 Sales Tax
$
2,137,629
$ 185,705
$
2,253,636
$
237,825
Police Seized Assets Fund
$
249,228
$ 60,000
$
175,092
$
60,000
Police Drug Fund
$
1,000
$ -
$
1,000
$
200,000
Public Safety Special Revenue
$
145,212
$ -
$
145,117
$
-
Car Rental
$
11,656,276
$ 5,337,787
$
11,496,233
$
5,254,175
Glade Parks PID
$
31,381
$ -
$
49,635
$
-
Glade Parks TIRZ
$
392,265
$ -
$
564,359
$
-
Cable PEG Fund
$
120,000
$ 50,000
$
120,000
$
-
Water & Wastewater
$
21,006,135
$ 837,385
$
22,235,934
$
479,062
Service Center
$
1,192,805
$ 10,500
$
1,283,352
$
-
Drainage Utility
$
713,262
$ 125,000
$
716,150
$
60,000
Recreation Classes
$
464,305
$ 107,000
$
552,841
$
123,936
Arbor Daze
$
79,500
$ -
$
79,500
$
-
Texas Star Golf Course (TSGC)
$
4,456,616
$
$
4,544,913
$
Texas Star Sports Complex (TSSC)
$
1,572,475
$ -
$
1,570,007
$
Equip. Replacement
$
1,407,340
$ -
$
1,629,027
$
-
Insurance
$
6,905,744
$ 100,000
$
6,484,245
$
100,000
Risk/WC
$
809,702
$ 175,000
$
868,025
$
179,500
G.O. Debt
$
3,735,965
$ -
$
4,328,718
$
-
Star Center Debt
$
710,365
$ -
$
709,805
$
EDC Debt
$
907,103
$ -
$
169,376
$
Water & Wastewater Debt
$
607,654
$
$
817,909
$
-
TSSC Debt
$
159,400
$
$
163,200
$
-
TSGC Debt
$
612,049
$ -
$
613,849
$
-
TOTAL
$
100,624,187
$ 10,986,766
$
103,475,119
$
10,738,789
Replacement 17
General Fund Revenues
FY15-16
Property Taxes Sales & Uses Taxes
31% 32°%
1 t�.
Miscellaneous Licenses/Permits
2/ 3%
Transfers
7%
Interest
0% Fines & Fees
13°%
Franchise Fees
12°%
Proposed
FYI Budget to
General Fund
Actual
Budget
Estimated
Budget
FY16 Proposed
Revenues
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
Property Taxes
$ 10,145,867
$
10,799,160
$
10,799,160
$
11,332,966
$
533,806
5%
Prior Year Property Taxes
$ 35,365
$
40,000
$
40,000
$
40,000
$
-
0%
Penalties & Interest
$ 53,131
$
60,000
$
58,500
$
58,000
$
(2,000)
(3%)
Sales Tax
$ 8,753.204
$
8,821,633
$
9,076,363
$
9,442,356
$
620,723
7%
Additional Sales Tax
$ 2,193,665
$
2,217,009
$
2,269,091
$
2,360,589
$
143,580
6%
Mixed Drink Tax
$ 69,160
$
73,000
$
72,300
$
82,400
$
9,400
13%
Electric Franchise
$ 1,719,259
$
1,625,000
$
17674,141
$
1.675,882
$
50,882
3%
Gas Franchise
$ 425,948
$
325,000
$
440,000
$
435,000
$
110,000
34%
Telephone Franchise
$ 330,022
$
317,950
$
317,950
$
317,950
$
-
0%
Sanitation Service
$ 194,961
$
196,200
$
211,802
$
211,802
$
15,602
8%
Recycling Franchise Fee
$ 16,526
$
16,000
$
17,549
$
17,549
$
1,549
10%
Cable Franchise Fee
$ 672,194
$
645,000
$
645,000
$
665,000
$
20,000
3%
W&WW Franchise Tax
$ 963,936
$
1,051,824
$
1,036,292
$
1,117,322
$
65,498
6%
Other Permits
$ 20,475
$
18,000
$
31,602
$
20,000
$
2,000
11%
Health Permits
$ 78,575
$
80,000
$
70,000
$
80,000
$
-
0%
Fire Permits
$ 38,536
$
43,000
$
58,000
$
46,000
$
3,000
7%
Contractor Regulatory License
$ 61,100
$
60,000
$
65,950
$
60,000
$
-
0%
Minimum Housing
$ 218,529
$
200,000
$
193,767
$
194,000
$
(6,000)
(3%)
Misc. Permits and Fees
$ 58,567
$
47,800
$
57,704
$
51,100
$
3,300
7%
Building Permits
$ 845,258
$
590,000
$
771,000
$
590,000
$
-
0%
Swimming Pools/Concessions
$ 250,403
$
223,600
$
230,000
$
265,000
$
41,400
19%
Auto Theft Task Force Grant
$ 89,427
$
87,000
$
87,000
$
92,000
$
5,000
6%
School Resource Officers
$ 290,040
$
301,650
$
301,650
$
307.700
$
6,050
2%
Municipal Court
$ 3,366,667
$
3,368,630
$
2,922,694
$
3,244.300
$
(124,330)
(4%)
Library Fees
$ 53,880
$
54,400
$
43,689
$
49,600
$
(4,800)
(9%)
Ambulance Fees
$ 869,270
$
910,000
$
966,462
$
976,127
$
66,127
7%
Alarm Revenue
$ 126,140
$
125,000
$
127,100
$
130,000
$
5,000
4%
Jail Revenue
$ 346,665
$
290,000
$
173,735
$
175,000
$
(115,000)
(40%)
Interest Income
$ 26,601
$
30,000
$
22,000
$
35,000
$
5,000
17%
Miscellaneous
$ 73,456
$
51,650
$
88,415
$
99,650
$
48,000
93%
Tower Lease
$ 4307889
$
430,458
$
452,512
$
450,000
$
197542
5%
Betterment/Contributions
$ 15,069
$
15,000
$
14,262
$
14,500
$
(500)
(3%)
Transfers
$ 2,532,431
$
2,627,331
$
2,611,799
$
2,718,297
$
90,966
3%
TOTAL REVENUES
$ 35,365,217
$
35,741,295
$ 35,947,489
$
37,355,090
$
1,613,795
5%
Use of Reserves
$ -
$
2,871,610
$
1,901,489
$
2,411,193
$
460,417
16%
TOTAL RESOURCES
$ 35,365,217
$
38,612,905
$ 37,848,978
$
39,766,283
$
1,153,378
3%
Replacement 18
TAX RATE SCENARIOS
As Computed from July 2015 Certified Tax Roll
Fiscal Year 2015-16
Revenue at
Revenue at
Revenue at
Fiscal Year
2014-15
Effective Tax Rate
Proposed Rate
Rollback Rate
Total Tax Rate
0,467500
0.458926
0.467500
0.489461
Debt Tax Rate
0.102995
0.100929
0.100929
0.100929
M & 0 Tax Rate
0.364505
0.357997
0.366571
0.388532
Assessed Valuation (a)
$3,050,289,663
$3,153,297,953
$3,153,297,953
$3,153,297,953
Adj. Net Taxable Value Assessed (b)
$2,829,162,243
$2,920,707,862
$2,920,707,862
$2,920,707,862
TIF Increment Value (c)
$42,480,635
53,941,226
53,941,226
53,941,226
Total Debt
$4,260,328
$4,451,708
$4,451,708
$4,451,708
Debt Paid by other Sources
($1,298,621)
($1,503,850)
($1,503,850)
($1,503,850)
Taxable Debt Service
$2,961,707
$2,947,858
$2,947,858
$2,947,858
Debt Revenue
$2,972,233
$2,947,836
$2,947,836
$2,947,836
Prior Year Debt Revenue
$2,948,975
$2,972,233
$2,972,233
$2,972,233
Increase(Decrease)in Debt Revenue
$23,258
($24,397)
($24,397)
($24,397)
M&O Revenue - General Fund
$10,025,545
$10,299,211
$10,545,876
$11,177,671
Ceiling Revenues
$722,774
$787,090
$787,090
$787,090
TIF Assessment - City Portion
$50, 840
$0
$0
$0
Total General Fund Tax Revenue
$10,799,160
$11,086,301
$11,332,966
$11,964,761
Prior YearM&O Revenue
$10,107.677
$10,799.160
$10,799,160
$10,799,160
Increase (Decrease)in M&O Revenue
$691,483
$287,141
$533,806
$1,165,601
TotalIncrease inTax Revenue
$714,741
$262,744
$509,409
$1,141,205
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 TIF increment $53,941,226 and authorized ceiling Over 65 $166,507,443 and
Disabled Persons $12,141,422.
(c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($71,921,634 @ 75% = $53,941,226).
Note: Under these circumstances each penny of tax equals approximately $287,690 ($2,920,707,863'.01 `.985/100 = $287,690).
Note: FY2014-15 Adj. Net Taxable Value amended to exclude Over 65 and Disabled which is now shown as Ceiling Revenues for comparison
purposes.
M&O Revenues are at a collection rate of approximately 98.5%. Debt Revenues are at 100% collections.
M&O = Maintenance and Operations
Replacement 19
General Fund Expenditures
FY15-1 V
Public
Works PACS
Capital
Finance
5%
6%
6%
City Admin
4%
2%
Admin Srvcs
6%
Non -Depart
12%
Police
33%
Development.
2%
Fire
24%
__ ....
µ, .
Proposed
FY15 Budget to
General Fund
Actual
Budget
Estimated
Budget
FY16 Proposed
Expenditures
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
City Council
$ 28,261
$
40,875
$ 40,875
$ 40,875
$
-
0%
City Administration
$ 503,494
$
552,755
$ 552,755
$ 541,930
$
(10,825)
(2%)
City Secretary
$ 316,171
$
352,477
$ 352,477
$ 371,870
$
19,393
6%
Communications/Marketing
$ 10,664
$
23,475
$ 23,475
$ 23,475
$
-
0%
Total - City Administration
$ 858,591
$
969,582
$ 969,582
$ 978,150
$
8,568
1%
Finance/Budget
$ 215,284
$
232,304
$ 232,304
$ 243,771
$
11,467
5%
Municipal Court
$ 684,997
$
712,871
$ 712,871
$ 726,114
$
13,243
2%
Accounting
$ 221,572
$
321,144
$ 321,144
$ 350,198
$
29,054
9%
Purchasing
$ 79,818
$
91,643
$ 91.643
$ 86,934
$
4,709
5%
Total - Finance
$ 1,201,671
$
1,357,962
$ 1,357,962
$ 1,407,017
$
49,055
4%
Emergency Management
$ 29,387
$
50,775
$ 50,775
$ 50,775
$
-
0%
Police Code Compliance
$ 1,415.752
$
1,581,518
$ 1,581,518
$ 1,648,960
$
67,442
4%
Police Administration
$ 684,577
$
819,734
$ 819,734
$ 1,000,110
$
180,376
22%
Police Patrol
$ 4,657,085
$
4,881,511
$ 4,881,511
$ 5,118.244
$
236.733
5%
Police CID
$ 1,740,664
$
1,621,319
$ 1,621,319
$ 1,633,063
$
11,744
1%
Police Service
$ 1,897,692
$
2,023,770
$ 2,023,770
$ 2,072,180
$
487410
2%
Police Detention
$ 1,436,480
$
1,537,385
$ 1,537,385
$ 1,600,720
$
63,335
4%
Total -Police
$ 11,861,637
$
12,516,012
$ 12,516,012
$ 13,124,052
$
608,040
5%
Fire Marshal/Education
$ 546,860
$
570,860
$ 570,860
$ 561,000
$
(9,860)
(2%)
Fire Administration
$ 482,016
$
498,143
$ 498,143
$ 514,693
$
16,550
3%
EMS/Suppression
$ 7,521,386
$
7,952,330
$ 7,952,330
$ 8.281.245
$
328.915
4%
Total -Fire $
8,550,262
$
9,021,333
$ 9,021,333
$ 9,356,938
$
335,605
4%
Information Services
$ 322,925
$
343,371
$ 343,371
$ 310,821
$
(32,550)
(9%)
Personnel
$ 368,073
$
408,432
$ 408,432
$ 408,839
$
407
0%
Facility Maintenance
$ 908,101
$
907,210
$ 907,210
$ 939,466
$
32,256
4%
Libra
$ 670,355
$
709,266
$ 709,266
$ 728,164
S
18,898
3%
Total - Administrative Services
$ 2,269,454
$
2,368,279
$ 2,368,279
$ 2,387,290
$
19,011
1%
Planning & Development
$ 263,811
$
291,732
$ 291,732
$ 307,665
$
15,933
5%
Inspection Services
$ 308,754
$
327,359
$ 327,359
$ 353,221
$
25,862
8%
Total -Development $
572,565
$
619,091
$ 619,091
$ 660,886
$
41,795
7%
Recreation
$ 595,802
$
656,474
$ 656,474
$ 665,687
$
9,213
1%
Parks
$ 1,211,188
$
1,301,269
$ 1,301,269
$ 1,359,322
$
58,053
4%
Swimming Pools
$ 89,329
$
132,500
$ 132,500
$ 159,460
$
26,960
20%
Senior Center
$ 219,707
$
232,147
$ 232,147
$ 271,034
$
38,887
17%
Recreation Admin.
$ 57.998
$
68.386
$ 68,386
$ 71,341
$
2,955
4%
Total -Parks & Comm Srvcs $
2,174,024
$
2,390,776
$ 2,390,776
$ 2,526,844
$
136,068
6%
Street Maintenance
$ 1,253,036
$
1,538,892
$ 1,538,892
$ 1,593,843
$
54,951
4%
Animal Control
$ 263,362
$
296,945
$ 296,945
$ 296,019
$
(926)
(0%)
City En ineer
$ 60,129
$
85,871
$ 85,871
$ 107,537
$
21,666
25%
Total - Public Works
$ 1,576,526
$
1,921,708
$ 1,921,708
$ 1,997,399
$
75,691
4%
Legal Services
$ 104,999
$
130,000
$ 130,000
$ 130,000
$
-
0%
Non -Departmental
$ 3,978,604
$
4,400,515
$ 4,653,070
$ 4,751,498
S
350,983
8%
Betterment
$ 17.908
$
29,000
$ 29,000
$ 29,000
$
-
0%
Total - Non -Depart.
$ 4,101,511
$
4,559,515
$ 4,812,070
$ 4,910,498
$
350,983
8%
Total Operating Expenses
$ 33,166,242
$
35,724,258
$ 35,976,813
$ 37,349,074
$
1,624,816
5%
Capital Expenses
$ 1,239,192
$
2,871,610
$ 1,901,489
$ 2,411,193
$
(460,417)
(16%)
Total Expenses
$ 34,405,434
$
38,595,868
$ 37,878,302
$ 39,760,267
$
1,164,399
3%
Replacement 20
Capital & Supplemental Requests 2016
By Fund/Type
Page
Dept
Division
Fund
Program Description
Program
Type
Program Cost
Totals
Dept
Ranking
Funded
1
Planning
Development
General
Third Party Plan Review Construction Inspection
Capital
$
20,000
$ 20,000
1
Yes
No
2
CMO
Communications
General
Multi -Media Intern
Capital
$
10,500
$ 30,500
1
Yes
No
4
Admin Svcs
Human Resources
General
Continue Career Prep
Capital
$
7,450
$ 37,950
1
Yes
No
8
Finance
Purchasing
General
Mailing Machine
Capital
$
11,901
$ 49,851
1
Yes
No
10
Admin Svcs
Information Svcs
General
Hardware/Software Replacement
Capital
$
168,820
$ 218,671
1
Yes
No
13
Admin Svcs
Information Svcs
General
Hardware/Software-Court Technology
Capital
$
74,370
$ 293,041
4
Yes
No
16
Admin Svcs
Information Svcs
General
Tablets - Public Works
Capital
$
7,000
$ 300,041
7
Yes
No
17
Admin Svcs
Information Svcs
General
Tablets and Printers - Planning
Capital
$
4,400
$ 304,441
8
Yes
No
26
PD
Patrol
General
Local S.T.E.P.
Capital
$
50,000
$ 354,441
9
Yes
No
28
Fire
EMS/Suppression
General
Automated Compression Devices
Capital
$
59,000
$ 413,441
1
Yes
No
30
Fire
EMS/Suppression
General
Hydraulic Rescue Tools
Capital
$
31,151
$ 444,592
4
Yes
No
31
Fire
Fire Marshal
General
Combined Equipment Package Fire Marshal
Capital
$
6,075
$ 450,667
5
Yes
No
32
Fire
EMS/Suppression
General
Stryker Power Stretchers
Capital
$
32,000
$ 482,667
6
71
Yes
No
34
Fire
EMS/Suppression
General
Advanced Life Support Training Manikin
Capital
$
20,000
$ 502,667
8
Yes
No
35
Fire
EMS/Suppression
General
Thermal Imaging Camera
Capital
$
12,000
$ 514,667
9
Yes
No
m 36
Fire
Fire Marshal
General
Fire Training Room Chairs
Capital
$
6,000
$ 520,667
10
Yes
No
m 39
PW
Street
General
Uninterrupted Power Supply (UPS)
Capital
$
45,000
$ 565,667
2
Yes
No
50
Fleet & Fac
Fac Maintenance
General
Replace Carpet - PD & Courts Building
Capital
$
42,000
$ 607,667
1
Yes
No
51
Fleet & Fac
Fac Maintenance
General
Facility Upgrades - Simmons/Fuller/EFLC
Capital
$
35,000
$ 642,667
2
Yes
No
54
Fleet & Fac
Fac Maintenance
General
Parking Lot Light Replacements - City Complex
Capital
$
25,000
$ 667,667
5
Yes
No
Cl)
0 55
Fleet & Fac
Fac Maintenance
General
HVAC Package Unit Replacements
Capital
$
30,000
$ 697,667
6
Yes
No
56
Fleet & Fac
Fac Maintenance
General
Generator Replacement - Building D
Capital
$
40,000
$ 737,667
7
7
Yes
No
59
Fleet & Fac
Fac Maintenance
General
Roof Replacement - Ruth Millican
Capital
$
5,000
$ 742,667
10
Yes
No
60
Fleet & Fac
Fac Maintenance
General
Refinish Shop Epoxy Floor
Capital
$
24,000
$ 766,667
1
71
Yes
No
61
Fleet & Fac
Fac Maintenance
General
Replace Floor Cleaning Machine
Capital
$
16,000
$ 782,667
2
Yes
No
65
PACS
Recreation
General
Replace Carpet - Gymnasium Walls
Capital
$
11,000
$ 793,667
2
Yes
No
68
PACS
Parks
General
Ricoh Copier/Printer
Capital
$
5,860
$ 799,527
5
Yes
No
69
PACS
Senior Center
General
Replace Copier - Senior Center
Capital
$
6,480
$ 806,007
6
Yes
No
74
PACS
Pools
General
Mannequin Set for CPR Classes
Capital
$
2,000
$ 808,007
11
Yes
No
76
PACS
Recreation
General
Credit Card Machines
Capital
$
9,100
$ 817,107
13
Yes
No
Non -Dept
Non -Dept
General
City's Match for Tarrant County Home Program/CPR
Capital
$
60,000
$ 877,107
Yes
No
Non -Dept
Non -Dept
General
Transfer to FY2016 Street Overlay
Capital
$
600,000
$ 1,477,107
Yes
No
3
CSO
Administration
General
Upgrade Electronic Voting System
Capital
$
30,000
$ 1,507,107
1
Yes
No
15
Admin Svcs
Information Svcs
General
Network Infrastructure Upgrade
Capital
$
31,872
$ 1,538,979
6
Yes
No
29
Fire
Fire Marshal
General
Part-time Fire Inspector
Capital
$
22,832
$ 1,561,811
3
Yes
No
33
Fire
EMS/Suppression
General
Battalion Commmand Vehicle Equipment
Capital
$
25,000
$ 1,586,811
7
Yes
No
42
PW
Street
General
Remote School Zone Flasher Controller
Capital
$
78,400
$ 1,665,211
5
Yes
No
43
PW
Street
General
Remote Traffic Signal Controller
Capital
$
316,000
$ 1,981,211
6
Yes
No
44
PW
Street
General
Pressure Washer Trailer
Capital
$
11,500
$ 1,992,711
7
Yes
No
52
Fleet & Fac
Fac Maintenance
General
Replace Carpet - Building D
Capital
$
60,000
$ 2,052,711
3
Yes
No
57
Fleet & Fac
Fac Maintenance
General
City Hall Water Feature
Capital
$
13,000
$ 2,065,711
8
Yes
No
77
PACS
Recreation
General
Replace Flooring - Track @EFLC
Capital
$
34,000
$ 2,099,711
14
Yes
No
Capital & Supplemental Requests 2016
By Fund/Type
Program
Dept
Page
Dept
Division
Fund
Program Description
Type
Program Cost
Totals
Ranking
Funded
37
Fire
EMS/Supression
General
Overtime
Supplemental
$
89,662
$ 89,662
2
V1
Yes
No
47
PW
Various
General
Part-time Clerk/Receptionist
Supplemental
$
20,149
$ 109,811
1
Yes
No
9
Finance
Finance Admin
General
Portfolio Asset Management
Supplemental
$
35,000
$ 144,811
1
Yes
No
49
PW
Street
General
Field Tech I
Supplemental
$
55,338
$ 200,149
3
Yes
No
63
Fleet & Fac
Fac Maintenance
General
Full-time Office/Clerical Worker - Fleet & Fac
Supplemental
$
49,590
$ 249,739
1
Yes
No
79
PACS
Recreation
General
Full-time Recreation Center Supervisor
Supplemental
$
79,910
$ 329,649
1
Yes
No
11
Admin Svcs
Information Svcs
W/WW
Hardware/Software Replacement
Capital
$
168,820
$ 168,820
2
Yes
No
14
Admin Svcs
Information Svcs
W/WW
WaterCAD License Upgrade
Capital
$
5,177
$ 173,997
5
Yes
No
40
PW
Water Distribution
W/WW
Valve and Vactor Trailer
Capital
$
40,491
$ 214,488
3
Yes
No
45
PW
Wastewater
W/WW
Sewer Camera Crawler
Capital
$
16,500
$ 230,988
8
Yes
No
53
Fleet & Fac
Fac Maintenance
W/WW
Well Lot Infrastructure - Misc. Repairs
Capital
$
15,000
$ 245,988
4
Yes
No
38
PW
Water Distribution
W/WW
Water Line Leak Detection Program
Capital
$
40,000
$ 285,988
1
Yes
No
41
PW
Water Distribution
W/WW
Trailer Mounted Air Compressor
Capital
$
20,900
$ 306,888
4
Yes
No
46
PW
Water Distribution
W/WW
Paint Fire Hydrants
Capital
$
28,800
$ 335,688
9
Yes
No
M
m
-a
y 48
PW
Water Distribution
W/WW
Field Tech I
Supplemental
$
55,338
$ 55,338
2
Yes
No
j6
Admin Svcs
Library
EDC
Library Furniture
Capital
$
23,817
$ 23,817
1
Yes
No
12
Admin Svcs
Information Svcs
EDC
Hardware Upgrades -Parks and Library
Capital
$
55,248
$ 79,065
3
Yes
No
w
58
Fleet & Fac
Fac Maintenance
EDC
Library Upgrades
Capital
$
10,000
$ 89,065
9
Yes
No
64
PACS
Parks
EDC
Park Planning Consultant
Capital
$
50,000
$ 139,065
1
Yes
No
66
PACS
Parks
EDC
Parks Equipment
Capital
$
29,100
$ 168,165
3
Yes
No
Non -Dept
Non -Dept
EDC
Texas Star Sports Complex Phase V
Capital
$
700,000
$ 868,165
Yes
No
Non -Dept
Non -Dept
EDC
Transfer to Misc. Park Improvements
Capital
$
80,000
$ 948,165
Yes
No
7
Admin Svcs
Library
EDC
3-D Printer
Capital
$
3,270
$ 951,435
2
Yes
No
18
PD
Administration
CCPD
Part-time Detention PSO
Capital
$
71,500
$ 71,500
1
Yes
No
19
PD
Administration
CCPD
Building Security - Scrambler Pads
Capital
$
19,200
$ 90,700
2
Yes
No
21
PD
Administration
CCPD
PD Training Room Remodel
Capital
$
23,000
$ 113,700
4
Yes
No
22
PD
Administration
CCPD
L3 Video Camera System
Capital
$
43,200
$ 156,900
5
Yes
No
23
PD
Administration
CCPD
Part-time Dispatcher Program
Capital
$
49,670
$ 206,570
6
Yes
No
24
PD
Administration
CCPD
Application Extender Upgrade
Capital
$
9,000
$ 215,570
7
Yes
No
25
PD
Administration
CCPD
Server Software
Capital
$
8,530
$ 224,100
8
Yes
No
27
PD
Patrol
CCPD
Assorted Police Equipment
Capital
$
13,725
$ 237,825
10
Yes
No
67
PACS
Recreation
Rec Class
Fitness Equipment Replacement
Capital
$
75,936
$ 75,936
4
Yes
No
71
PACS
Recreation
Rec Class
Replace Volleyball Equipment
Capital
$
8,500
$ 84,436
8
Yes
No
72
PACS
Recreation
Rec Class
Sound System - Cardio Room @ EFLC
Capital
$
2,500
$ 86,936
9
Yes
No
73
PACS
Recreation
Rec Class
Playbook Printing and Mailing
Capital
$
37,000
$ 123,936
10
Yes
No
75
PACS
Recreation
Rec Class
Digital Display License & Advertising
Capital
$
2,766
$ 126,702
12
Yes
No
80
PACS
Recreation
Rec Class
Towel Service - EFLC
Supplemental
$
30,000
$ 30,000
2
V1 Yes
❑ No
General Fund Revenues
FY15-16
vrc
Miscellaneous
2%
Tran
7'
-'-- " "--s Taxes
0% izr
Fines & Fees
13%
1 miin
s
Licenses/Permits
3%
Proposed
FYI Budget to
General Fund
Actual
Budget
Estimated
Budget
FYI Proposed
Revenues
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
Property Taxes
$ 10,145,867
$
10,799,160
$ 10,799,160
$
11,332,966
$
533.806
5%
Prior Year Property Taxes
$ 35,365
$
40,000
$
40,000
$
40,000
$
-
0%
Penalties & Interest
$ 53,131
$
60,000
$
58,500
$
58,000
$
(2,000)
(3%)
Sales Tax
$ 8,753,204
$
8.821,633
$
9,076,363
$
9,442,356
$
620,723
7%
Additional Sales Tax
$ 2,193,665
$
2,217,009
$
2,269,091
$
2.360,589
$
143,580
6%
Mixed Drink Tax
$ 69,160
$
73,000
$
72,300
$
82,400
$
9,400
13%
Electric Franchise
$ 1,719,259
$
1,625.000
$
1,674,141
$
1,675,882
$
50,882
3%
Gas Franchise
$ 425,948
$
325,000
$
440,000
$
435,000
$
110,000
34%
Telephone Franchise
$ 330,022
$
317,950
$
317,950
$
317,950
$
-
0%
Sanitation Service
$ 194.961
$
196,200
$
211,802
$
211,802
$
15,602
8%
Recycling Franchise Fee
$ 16.526
$
16,000
$
17,549
$
17,549
$
1,549
10%
Cable Franchise Fee
$ 672,194
$
645.000
$
645,000
$
665,000
$
20,000
3%
W&WW Franchise Tax
$ 963,936
$
1,051,824
$
1,036,292
$
1,117,322
$
65,498
6%
Other Permits
$ 20,475
$
18,000
$
31,602
$
20,000
$
2,000
11%
Health Permits
$ 78,575
$
80.000
$
70,000
$
80,000
$
-
0%
Fire Permits
$ 38,536
$
43.000
$
58,000
$
46,000
$
3.000
7%
Contractor Regulatory License
$ 61.100
$
60,000
$
65,950
$
60,000
$
-
0%
Minimum Housing
$ 218,529
$
200,000
$
193,767
$
194,000
$
(6,000)
(3%)
Misc. Permits and Fees
$ 58,567
$
47,800
$
57,704
$
51,100
$
3,300
7%
Building Permits
$ 845,258
$
590,000
$
771,000
$
590,000
$
-
0%
Swimming Pools/Concessions
$ 250,403
$
223,600
$
230,000
$
265,000
$
41,400
19%
Auto Theft Task Force Grant
$ 89,427
$
87,000
$
87,000
$
92,000
$
5,000
6%
School Resource Officers
$ 290,040
$
301,650
$
301,650
$
307,700
$
6,050
2%
Municipal Court
$ 3,366,667
$
3,368,630
$
2,922,694
$
3,244,300
$
(124,330)
(4%)
Library Fees
$ 53,880
$
54,400
$
43,689
$
49,600
$
(4,800)
(9%)
Ambulance Fees
$ 869,270
$
910,000
$
966,462
$
976,127
$
66,127
7%
Alarm Revenue
$ 126,140
$
125,000
$
127,100
$
130.000
$
5,000
4%
Jail Revenue
$ 346,665
$
290,000
$
173,735
$
175,000
$
(115,000)
(40%)
Interest Income
$ 26,601
$
30,000
$
22,000
$
35,000
$
5,000
17%
Miscellaneous
$ 73,456
$
51,650
$
88,415
$
99.650
$
487000
93%
Tower Lease
$ 430,889
$
430,458
$
452,512
$
450,000
$
19,542
5%
Betterment/Contributions
$ 15,069
$
15,000
$
14,262
$
14,500
$
(500)
(3%)
Transfers
$ 2.532,431
$
2,627,331
$
2,611,799
$
2,718,297
$
90,966
3%
TOTAL REVENUES
$ 35,365,217
$
35,741,295
$ 35,947,489
$
37,355,090
$
1,613,795
5%
Use of Reserves
$ -
$
2,871,610
$
17901,489
$
2,411,193
$
460,417
16%
TOTAL RESOURCES
$ 35,365,217
$
38,612,905
$ 37,848,978
$
39,766,283
$
1,153,378
3%
Replacement 2-1
General Fund Expenditures
FY15-16 Public Works PACS Capital
Finance 5% 6% 6% City Admin
2%
4%
Admin Srvcs
6% n=
Non -Depart
12%
R" Police
33%
Development
2%
Fire
24%
vroposea
V i 4 o. Uy •�
General Fund
Actual
Budget
Estimated
Budget
FY16 Proposed
$ Diff % Diff.
Expenditures
FY 14
FY 15
40,875
$
FY 15
40,875
$
FY 16
40,875
$
0%
City Council $
$
28,261
503,494
$
$
552,755
$
552,755
$
541,930
$
(10,825)
(2%)
City Administration
$
316,171
$
352,477
$
352,477
$
371,870
$
19,393
66%
City Secretary
Communications/Marketing $
10,664
$
23,475
$
23,475
$
23,475
$
$
8,568
1%
Total -City Administration $
858,591
$
969,582
$
$
969,582
232,304
$
$
978,150
243,771
S
11,467
5%
Finance/Budget $
$
215,284
684,997
$
$
232,304
712,871
$
712,871
$
726,114
$
13,243
2%
Municipal Court
$
221,572
$
321,144
$
321,144
$
350,198
$
29,054
9%
Accounting
$
79,818
$
91,643
$
91,643
$
86.934
$
4,709
5%
Purchasing
1,201,671
$
1,357,962
$
1,357,962
$
1,407,017
$
49,055
4%
Total - Finance $
Emergency Management $
29,387
$
50,775
1,581,518
$
$
50,775
1,581,518
$
$
50,775
1,648,960
$
$
67,442
4%
Police Code Compliance $
$
1,415,752
684,577
$
$
819,734
$
819,734
$
1,000,110
$
180,376
22%
Police Administration
$
4,657,085
$
4,881,511
$
4,881,511
$
5,118,244
$
236,733
5%
Police Patrol
$
1,740.664
$
1,621,319
$
1,621,319
$
1,633,063
$
11,744
1%
Police CID
$
1,897,692
$
2,023,770
$
2,023,770
$
2,072,180
$
48,410
2%
Police Service
$
1,436,480
$
1,537,385
$
1,537.385
$
1,600,720
$
63,335
4%
Police Detention
Total -Police $
11,861,637
$
12,516,012
$
12,516,012
$
13,124,052
$
608,040
5%
Fire Marshal/Education $
546.860
$
570,860
$
$
570,860
498,143
$
$
561,000
514,693
$
$
(9,860)
16,550
(2%)
3%
Fire Administration $
$
482,016
7,521,386
$
$
498,143
7,952,330
$
7,952,330
$
8,281,245
$
328,915
4%
EMS/Suppression
Total -Fire $
8,550,262
$
9,021,333
$
9,021,333
$
9,356,938
$
335,605
4%
322,925
$
343,371
$
343,371
408,432
$
$
310,821
408,839
$
$
(32,550)
407
(9%)
0%
Information Services $
Personnel $
$
368,073
908,101
$
$
408,432
907,210
$
$
907,210
$
939,466
$
32,256
4%
Facility Maintenance
$
670,355
$
709,266
$
709,266
$
728,164
$
18,898
3%
Libra
2,269,454
$
2,368,279
$
2,368,279
$
2,387,290
$
$
19,011
15,933
1%
5%
Total - Administrative Services $
Planning & Development S
263,811
$
291,732
327,359
$
$
291,732
327,359
$
$
307.665
353,221
$
25,862
8%
Inspection Services $
308,754
572,565
$
$
619,091
$
619,091
$
660,886
$
41,795
7%
Total $
-Development
$
595,802
$
656,474
$
656,474
S
665,687
$
9,213
1%
4%
Recreation
$
1,211,188
$
1,301,269
$
1,301,269
$
1,359,322
$
58,053
Parks
$
89,329
$
132,500
$
132,500
$
159,460
$
26,960
20%
Swimming Pools
$
219,707
$
232,147
$
232,147
$
271,034
$
38,887
17%
Senior Center
$
57,998
$
68.386
$
68,386
$
71,341
$
2,955
4%
Recreation Admin.
Total & Comm Srvcs $
2,174,024
$
2,390,776
$
2,390,776
$
2,526,844
$
136,068
61/0
4%
-Parks
Street Maintenance $
1,253,036
$
1.538,892
$
1.538,892
296.945
$
$
1,593,843
296,019
$
$
54,951
(926)
(0%)
Animal Control $
$
263,362
60,129
$
$
296,945
85,871
$
$
85,871
$
107,537
$
21,666
25%
City Engineer
Total - Public Works $
1,576,526
$
1,921,708
$
1,921,708
$
1,997,399
$
75,691
0 1/0Legal
Services $
104,999
$
$
130,000
4,400,515
$
$
130,000
4,653,070
$
$
130,000
4,751,498
$
$
350,983
Non -Departmental $
$
3,978,604
17,908
$
29,000
$
29,000
$
29,000
$
0%
Betterment
4,101,511
$
4,559,515
$
4,812,070
$
4,910,498
$
350,983
8%
5%
Total - Non -Depart. $
Total Operating Expenses $ 33,166,242
$
35,724,258
$
35,976,813
$
$
37,349,074
2,411,167
$
$
1,624,816
(464,399
(16%)
Capital Expenses $
1,239,192
$
2,871,610
$
$
1,901,489
37,878,302
$
39,760,267
$
1,164,399
3%
Total Expenses $
34,405,434
$
38,595,868
Replacement 2-4
Capital & Supplemental Requests 2016
By Fund/Type
Page
Dept
Division
Fund
Program Description
Program
Type
Program Cost
Totals
Dept
Ranking
Funded
1
Planning
Development
General
Third Party Plan Review Construction Inspection
Capital
$
20,000
$ 20,000
1
Yes
No
2
CMO
Communications
General
Multi -Media Intern
Capital
$
10,500
$ 30,500
1
Yes
No
4
Admin Svcs
Human Resources
General
Continue Career Prep
Capital
$
7,450
$ 37,950
1
Yes
No
8
Finance
Purchasing
General
Mailing Machine
Capital
$
11,901
$ 49,851
1
Yes
No
10
Admin Svcs
Information Svcs
General
Hardware/Software Replacement
Capital
$
168,820
$ 218,671
1
Yes
No
13
Admin Svcs
Information Svcs
General
Hardware/Software-Court Technology
Capital
$
74,370
$ 293,041
4
Yes
No
16
Admin Svcs
Information Svcs
General
Tablets - Public Works
Capital
$
7,000
$ 300,041
7
71
Yes
No
17
Admin Svcs
Information Svcs
General
Tablets and Printers - Planning
Capital
$
4,400
$ 304,441
8
Yes
No
26
PD
Patrol
General
Local S.T.E.P.
Capital
$
50,000
$ 354,441
9
Yes
No
28
Fire
EMS/Suppression
General
Automated Compression Devices
Capital
$
59,000
$ 413,441
1
Yes
No
30
Fire
EMS/Suppression
General
Hydraulic Rescue Tools
Capital
$
31,151
$ 444,592
4
Yes
No
31
Fire
Fire Marshal
General
Combined Equipment Package Fire Marshal
Capital
$
6,075
$ 450,667
5
Yes
No
32
Fire
EMS/Suppression
General
Stryker Power Stretchers
Capital
$
32,000
$ 482,667
6
7-1
Yes
No
34
Fire
EMS/Suppression
General
Advanced Life Support Training Manikin
Capital
$
20,000
$ 502,667
8
Yes
No
35
Fire
EMS/Suppression
General
Thermal Imaging Camera
Capital
$
12,000
$ 514,667
9
Yes
No
m 36
Fire
Fire Marshal
General
Fire Training Room Chairs
Capital
$
6,000
$ 520,667
10
Yes
No
39
PW
Street
General
Uninterrupted Power Supply (UPS)
Capital
$
45,000
$ 565,667
2
Yes
No
3 50
Fleet & Fac
Fac Maintenance
General
Replace Carpet - PD & Courts Building
Capital
$
42,000
$ 607,667
1
Yes
No
cD 51
Fleet & Fac
Fac Maintenance
General
Facility Upgrades - Simmons/Fuller/EFLC
Capital
$
35,000
$ 642,667
2
71
Yes
No
cn 54
Fleet & Fac
Fac Maintenance
General
Parking Lot Light Replacements - City Complex
Capital
$
25,000
$ 667,667
5
Yes
No
55
Fleet & Fac
Fac Maintenance
General
HVAC Package Unit Replacements
Capital
$
30,000
$ 697,667
6
Yes
No
56
Fleet & Fac
Fac Maintenance
General
Generator Replacement - Building D
Capital
$
40,000
$ 737,667
7
Yes
No
59
Fleet & Fac
Fac Maintenance
General
Roof Replacement- Ruth Millican
Capital
$
5,000
$ 742,667
10
Yes
No
60
Fleet & Fac
Fac Maintenance
General
Refinish Shop Epoxy Floor
Capital
$
24,000
$ 766,667
1
Yes
No
61
Fleet & Fac
Fac Maintenance
General
Replace Floor Cleaning Machine
Capital
$
16,000
$ 782,667
2
71
Yes
No
65
PACS
Recreation
General
Replace Carpet - Gymnasium Walls
Capital
$
11,000
$ 793,667
2
Yes
No
68
PACS
Parks
General
Ricoh Copier/Printer
Capital
$
5,860
$ 799,527
5
Yes
No
69
PACS
Senior Center
General
Replace Copier - Senior Center
Capital
$
6,480
$ 806,007
6
Yes
No
74
PACS
Pools
General
Mannequin Set for CPR Classes
Capital
$
2,000
$ 808,007
11
Yes
No
76
PACS
Recreation
General
Credit Card Machines
Capital
$
9,100
$ 817,107
13
Yes
No
Non -Dept
Non -Dept
General
City's Match for Tarrant County Home Program/CPR
Capital
$
60,000
$ 877,107
Yes
No
Non -Dept
Non -Dept
General
Transfer to FY2016 Street Overlay
Capital
$
600,000
$ 1,477,107
Yes
No
3
CSO
Administration
General
Upgrade Electronic Voting System
Capital
$
30,000
$ 1,507,107
1
Yes
No
15
Admin Svcs
Information Svcs
General
Network Infrastructure Upgrade
Capital
$
31,872
$ 1,538,979
6
Yes
No
29
Fire
Fire Marshal
General
Part-time Fire Inspector
Capital
$
22,832
$ 1,561,811
3
Yes
No
33
Fire
EMS/Suppression
General
Battalion Commmand Vehicle Equipment
Capital
$
25,000
$ 1,586,811
7
Yes
No
42
PW
Street
General
Remote School Zone Flasher Controller
Capital
$
78,400
$ 1,665,211
5
Yes
No
43
PW
Street
General
Remote Traffic Signal Controller
Capital
$
316,000
$ 1,981,211
6
Yes
No
44
PW
Street
General
Pressure Washer Trailer
Capital
$
11,500
$ 1,992,711
7
Yes
No
52
Fleet & Fac
Fac Maintenance
General
Replace Carpet - Building D
Capital
$
60,000
$ 2,052,711
3
Yes
No
57
Fleet & Fac
Fac Maintenance
General
City Hall Water Feature
Capital
$
13,000
$ 2,065,711
8
Yes
No
77
PACS
Recreation
General
Replace Flooring - Track @EFLC
Capital
$
34,000
$ 2,099,711
14
Yes
No
l ( l
Capital & Supplemental Requests 2016
By Fund/Type
Program
Dept
Page
Dept
Division
Fund
Program Description
Type
Program Cost
Totals
Ranking
Funded
37
Fire
EMS/Supression
General
Overtime
Supplemental
$
89,662
$ 89,662
2
Yes
No
47
PW
Various
General
Part-time Clerk/Receptionist
Supplemental
$
20,149
$ 109,811
1
Yes
No
9
Finance
Finance Admin
General
Portfolio Asset Management
Supplemental
$
35,000
$ 144,811
1
Yes
No
49
PW
Street
General
Field Tech I
Supplemental
$
55,338
$ 200,149
3
Yes
7
No
63
Fleet & Fac
Fac Maintenance
General
Full-time Office/Clerical Worker - Fleet & Fac
Supplemental
$
49,590
$ 249,739
1
Yes
No
79
PACS
Recreation
General
Full-time Recreation Center Supervisor
Supplemental
$
79,910
$ 329,649
1
Yes
No
11
Admin Svcs
Information Svcs
W/WW
Hardware/Software Replacement
Capital
$
168,820
$ 169,920
2
Yes
No
14
Admin Svcs
Information Svcs
W/WW
WaterCAD License Upgrade
Capital
$
5,177
$ 173,997
5
Yes
No
40
PW
Water Distribution
W/WW
Valve and Vactor Trailer
Capital
$
40,491
$ 214,488
3
Yes
No
45
PW
Wastewater
W/WW
Sewer Camera Crawler
Capital
$
16,500
$ 230,988
8
Yes
No
53
Fleet & Fac
Fac Maintenance
W/WW
Well Lot Infrastructure - Misc. Repairs
Capital
$
15,000
$ 245,988
4
Yes
No
38
PW
Water Distribution
W/WW
Water Line Leak Detection Program
Capital
$
40,000
$ 285,988
1
Yes
No
41
PW
Water Distribution
W/WW
Trailer Mounted Air Compressor
Capital
$
20,900
$ 306,888
4
Yes
No
46
PW
Water Distribution
W/WW
Paint Fire Hydrants
Capital
$
28,800
$ 335,689
9
Yes
No
m
a
m 48
PW
Water Distribution
W/WW
Field Tech I
Supplemental
$
55,338
$ 55,338
2
F Yes
No
CD6
Admin Svcs
Library
EDC
Library Furniture
Capital
$
23,817
$ 23,817
1
Yes
No
12
Admin Svcs
Information Svcs
EDC
Hardware Upgrades -Parks and Library
Capital
$
55,248
$ 79,065
3
Yes
No
cn
iv 58
Fleet & Fac
Fac Maintenance
EDC
Library Upgrades
Capital
$
10,000
$ 89,065
9
Yes
No
64
PACS
Parks
EDC
Park Planning Consultant
Capital
$
50,000
$ 139,065
1
Yes
No
66
PACS
Parks
EDC
Parks Equipment
Capital
$
29,100
$ 168,165
3
Yes
No
Non -Dept
Non -Dept
EDC
Texas Star Sports Complex Phase V
Capital
$
700,000
$ 868,165
Yes
No
Non -Dept
Non -Dept
EDC
Transfer to Misc. Park Improvements
Capital
$
80,000
$ 948,165
Yes
No
7
Admin Svcs
Library
EDC
3-D Printer
Capital
$
3,270
$ 951,435
2
Yes
No
18
PD
Administration
CCPD
Part-time Detention PSO
Capital
$
71,500
$ 71,500
1
Yes
No
19
PD
Administration
CCPD
Building Security - Scrambler Pads
Capital
$
19,200
$ 90,700
2
Yes
No
21
PD
Administration
CCPD
PD Training Room Remodel
Capital
$
23,000
$ 113,700
4
Yes
No
22
PD
Administration
CCPD
L3 Video Camera System
Capital
$
43,200
$ 156,900
5
Yes
No
23
PD
Administration
CCPD
Part-time Dispatcher Program
Capital
$
49,670
$ 206,570
6
Yes
No
24
PD
Administration
CCPD
Application Extender Upgrade
Capital
$
9,000
$ 215,570
7
Yes
No
25
PD
Administration
CCPD
Server Software
Capital
$
8,530
$ 224,100
8
Yes
No
27
PD
Patrol
CCPD
Assorted Police Equipment
Capital
$
13,725
$ 237,825
10
Yes
No
67
PACS
Recreation
Rec Class
Fitness Equipment Replacement
Capital
$
75,936
$ 75,936
4
Yes
No
71
PACS
Recreation
Rec Class
Replace Volleyball Equipment
Capital
$
8,500
$ 84,436
8
Yes
No
72
PACS
Recreation
Rec Class
Sound System - Cardio Room @ EFLC
Capital
$
2,500
$ 86,936
9
Yes
No
73
PACS
Recreation
Rec Class
Playbook Printing and Mailing
Capital
$
37,000
$ 123,936
10
Yes
No
75
PACS
Recreation
Rec Class
Digital Display License & Advertising
Capital
$
2,766
$ 126,702
12
Yes
No
90
PACS
Recreation
Rec Class
Towel Service - EFLC
Supplemental
$
30,000
$ 30,000
2
®Yes
❑ No
Capital & Supplemental Requests 2016
By Department/Type
Program
Dept
Page
Dept
Division
Fund
Program Description
Type
Program Cost
Totals
Ranking
Funded
1
Planning
Development
General
Third Party Plan Review Construction Inspection
Capital
$
20,000
$ 20,000
1
®Yes
❑ No
2
CMO
Communications
General
Multi -Media Intern
Capital
$
10,500
$ 10,500
1
®Yes
❑ No
3
CSO
Administration
General
Upgrade Electronic Voting System
Capital
$
30,000
$ 30,000
1
❑ Yes
® No
4
Admin Svcs
Human Resources
General
Continue Career Prep
Capital
$
7,450
$ 7,450
1
® Yes
❑ No
5
Admin Svcs
Risk Management
Risk Mgmt
Worker Safety Trailer Mounted Directional Arrow
Capital
$
4,500
$ 4,500
1
V] Yes
❑ No
6
Admin Svcs
Library
EDC
Library Furniture
Capital
$
23,817
$ 23,817
1
®
Yes
® No
7
Admin Svcs
Library
EDC
3-1) Printer
Capital
$
3,270
$ 27,087
2
Yes
No
8
Finance
Purchasing
General
Mailing Machine
Capital
$
11,901
$ 11,901
1
Yes
❑ No
CD9
Finance
Finance Admin
General
Portfolio Asset Management
Supplemental
$
35,000
$ 35,000
1
❑ Yes
® No
m
3 10
Admin Svcs
Information Svcs
General
Hardware/Software Replacement
Capital
$
168,820
$ 168,820
1
Yes
No
j 11
Admin Svcs
Information Svcs
W/WW
Hardware/Software Replacement
Capital
$
168,820
$ 337,640
2
Yes
No
12
Admin Svcs
Information Svcs
EDC
Hardware Upgrades -Parks and Library
Capital
$
55,248
$ 392,888
3
Yes
No
% 13
Admin Svcs
Information Svcs
General
Hardware/Software-Court Technology
Capital
$
74,370
$ 467,258
4
Yes
No
14
Admin Svcs
Information Svcs
W/WW
WaterCAD License Upgrade
Capital
$
5,177
$ 472,435
5
Yes
No
16
Admin Svcs
Information Svcs
General
Tablets - Public Works
Capital
$
7,000
$ 479,435
7
Yes
No
17
Admin Svcs
Information Svcs
General
Tablets and Printers - Planning
Capital
$
4,400
$ 483,835
8
Yes
No
15
Admin Svcs
Information Svcs
General
Network Infrastructure Upgrade
Capital
$
31,872
$ 515,707
6
Yes
No
18
PD
Administration
CCPD
Part-time Detention PSO
Capital
$
71,500
$ 71,500
1
Yes
No
19
PD
Administration
CCPD
Building Security - ScramblerPads
Capital
$
19,200
$ 90,700
2
Yes
No
20
PD
Administration
Seized Assets
Cadet Program
Capital
$
60,000
$ 150,700
3
Yes
No
21
PD
Administration
CCPD
PD Training Room Remodel
Capital
$
23,000
$ 173,700
4
Yes
No
22
PD
Administration
CCPD
L3 Video Camera System
Capital
$
43,200
$ 216,900
5
Yes
No
23
PD
Administration
CCPD
Part-time Dispatcher Program
Capital
$
49,670
$ 266,570
6
Yes
No
24
PD
Administration
CCPD
Application Extender Upgrade
Capital
$
9,000
$ 275,570
7
Yes
No
25
PD
Administration
CCPD
Server Software
Capital
$
8,530
$ 284,100
8
Yes
No
PD
Administration
Police Drug DEA
Police Equipment
Capital
$
100,000
$ 384,100
Yes
No
PD
Administration
Police Drug State
Police Equipment
Capital
$
100,000
$ 484,100
Yes
No
26
PD
Patrol
General
Local S.T.E.P.
Capital
$
50,000
$ 534,100
9
Yes
No
27
PD
Patrol
CCPD
Assorted Police Equipment
Capital
$
13,725
$ 547,825
10
Yes
No
General Fund
Executive Summary
Base Year
Year 2
Year 3
Year 4
Year 5
Budget
Projected
Projected
Projected
Projected
2015-16
2016-17
2017-18
2018-19
2019-20
TAX RATE VARIABLE
Tax Rate
$0.4675
$0.4675
$0.4675
$0.4675
$0A675
Tax Rate Change
$0.0000
$0.0000
$0.0000
$0.0000
$0.0000
Assessed Value/$100
$ 29,207,079
$30,083,291
$30,985,790
$31,915,363
$32,872,824
Amount generated by 10
$ 287,690
$ 296,320
$ 305,210
$ 314,366
$ 323,797
Transfer from Car Rental $ 1,565,975 $ 1,581,636 $ 1,597,452 $ 1,613,426 $ 1,629,561
Tax Rate Equivalent - Car
Rental Transfer 0.054433 0.053376 0.052339 0.051323 0.050327
EXPENDITURES
Departmental Expenditures
$ 37,349,074
$ 37,604,545
$ 38,567,231
$ 39,749,209
$ 41,142,879
Insurance Increase
$ -
$ 176,385
$ 141,636
$ 139,449
$ 157,968
Salary Package
$ -
$ 719,698
$ 741,289
$ 763,528
$ 786,434
Capital Expenses
$ 2,411,193
$ -
$ -
$ -
$ -
Total Expenditures
$ 39,760,267
$ 38,500,628
$ 39,450,156
$ 40,652,186
$ 42,087,280
Proposed Supplemental $ - $ - $ - $ - $ -
Proposed Capital $ - $ 25,000 $ 175,000 $ 190,000 $ 15,000
�_
STAFFING VARIABLE
Full-time Positions 266.25 267.25 268.25 270.25 274.25
Part-time Positions 50.00 50.00 50.00 50.00 50.00
Replacement 10-6
M
V
General Fund
Multi -Year Financial Plan
Base Year
Year 2
Year 3
Year 4
Year 5
Budget
Projected
Projected
Projected
Projected
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
8,919,644
6,514,467
6,580,616
6,728,926
7,218,429
REVENUES
Ad valorem taxes(l)
10,463,079
10,552,021
10,935,979
11,782,905
12,174,054
Ad valorem taxes(2)
869,887
895,984
922,863
950,549
979,065
Delinquent taxes
40,000
41,000
42,230
43,497
44,802
Penalties
58,000
60,000
61,800
63,654
65,564
Sales taxes
11,802,945
12,511,122
12,986,455
13,376,049
13,777,330
Mixed Beverage
82,400
86,372
88,963
91,632
94,381
Franchise taxes
4,440,505
4,608,159
4,676,158
4,740,373
4,812,286
Fines and fees
4,888,027
5,034,668
5,185,708
5,341,279
5,501,517
Licenses and permits
1,041,100
1,041,100
1,016,100
991,100
776,100
Interest Income
35,000
35,000
35,350
36,057
36,778
Grants
399,700
411,691
424,042
436,763
449,866
Tower Lease
450,000
463,500
477,405
491,727
506,479
Transfers from Car Rental
1,565,975
1,581,636
1,597,452
1,613,426
1,629,561
General& Administrative Charges
1,152,322
1,194,525
1,245,711
1,293,111
1,348,208
Miscellaneous
66,150
75,000
77,250
79,568
81,955
Total Revenues
37,355,090
38,591,777
39,773,465
41,331,689
42,277,946
EXPENDITURES
Administration
(3,365,440)
(3,382,267)
(3,399,179)
(3,416,174)
(3,498,255)
Finance
(1,407,017)
(1,414,052)
(1,421,122
(1,496,228)
(1,580,719)
Police Protection
(13,124,052)
(13,278,695)
(13,434,112)
(13,501,282)
(13,658,789)
Fire Protection
(9,356,938)
(9,403,723)
(9,450,741)
(9,497,995)
(9,545,485)
Planning & Development
(660,886)
(664,190)
(667,511)
(720,849)
(724,453)
Community Services
(2,526,844)
(2,539,478)
(2,552,176)
(2,564,936 )
(2,7,)
Public Works
(1,997,399)
(2,007,386
(2,017,423)
(2,027,510)
(2,037,648)
Non -Departmental - Operating
(4,910,498)
(5,810,836.08)
(6,507,892)
(7,425,211)
(8,384,170)
Operating Expenditures
(37,349,074)
(38,600,628)
(39,460,156)
(40,652,186 )
(42,087,280)
Capital Expenses (carryover)
Total Expenditures
39,760,267
38,500,628
39,450,156
40,652,186
42,087,280
Designated Reserves
(79,893)
(80,000)
(80,000)
(80,000)
Recommended Reserves per Policy
(6,139,574)
(6,328,870)
(6,484,957)
(6,682,551
(6,918,457)
Available for Supplemental
6,016
91,149
323,309
679,503
190,666
Proposed Supplemental
Remaining Supplemental
6,016
91,149
323,309
679,503
190,666
Additional Available for Capital
288,984
105,597
15,659
(33,625)
299,972
Total Available for Capital
295,000
196,746
338,969
645,878
490,638
Proposed Capital(3)
25,000
175,000
190,000
15,000)
Remaining Funds Available
295,000
171,746
163,969
455,878
475,638
ENDING FUND BALANCE
6,514,467
6,580,616
6,728,926
7,218,429
7,394,095
Tax Rate Variable
Assessed Taxable Value/$100
Amount generated by 1¢ tax
I&S Rate
General Fund
29,207,079
287,690
0.100929
0.366571
30,083,291
296,320
0.111398
0.356102
30,985,790
305,210
0.109190
0.358310
31,915,363
314,366
0.092686
0.374814
32,872,824
323,797
0.091522
0.375978
Total Tax Rate
0.467500
0.467500
0.467500
0.467500
0.467500
Rollback I&S
Rollback M&O
0.100929
0.388532
0.111398
0.385935
0.109190
0.376780
0.092686
0.379773
0.091522
06397078
Total Rollback Rate
0.489461
0.497334
0.485971
0.472458
0.488601
M&O Rollback Amount
11,177,671
11,494,101
11,558,091
11,999,377
12,922,556
Tax Rate Equiv - Motor Vehicle Tax
0.054433
0.053376
0.052339
0.051323
0.050327
Staffing Variable
Full-time positions 266.25 267.25 268.25 270.25 274.25
Part-time positions 50.00 50.00 50.00 50.00 50.00
Note. Non -departmental operating includes salary plan, Increase in citys insurance contribution & increase in equipment depreciation.
(1) Collection Rate for M&O for future years is 98.5%
(2) Property Tax collections of frozen and TIF
(3) Proposed Capital will only be funded if excess reserves are available
Replacement 10-7
Capital Requests
Year/Fund/Department
City Manager Recommended and Funded
Program Original Year Requested
Dept Division Fund Program Description Type Cost For
Fleet & Fac
Fac Maintenance
General
HVAC Package Unit Replacements
Capital
$
30,000
2016
Fleet & Fac
Fac Maintenance
General
Replace Carpet - PD & Courts Building
Capital
$
42,000
2016
Fleet & Fac
Fac Maintenance
General
Facility Upgrades - Simmons/Fuller/EFLC
Capital
$
35,000
2016
Fleet & Fac
Fac Maintenance
General
Parking Lot Light Replacements - City Complex
Capital
$
25,000
2016
Fleet & Fac
Fac Maintenance
General
Generator Replacement - Building D
Capital
$
40,000
2016
Fleet & Fac
Fac Maintenance
General
Roof Replacement - Ruth Millican
Capital
$
5,000
2016
Fleet & Fac
Fac Maintenance
General
Refinish Shop Epoxy Floor
Capital
$
24,000
2016
Fleet & Fac
Fac Maintenance
General
Replace Floor Cleaning Machine
Capital
$
16,000
2016
Fire
EMS/Suppression
General
Automated Compression Devices
Capital
$
59,000
2016
Fire
EMS/Suppression
General
Hydraulic Rescue Tools
Capital
$
31,151
2016
Fire
EMS/Suppression
General
Stryker Power Stretchers
Capital
$
32,000
2016
Fire
EMS/Suppression
General
Advanced Life Support Training Manikin
Capital
$
20,000
2016
Fire
EMS/Suppression
General
Thermal Imaging Camera
Capital
$
12,000
2016
Fire
EMS/Supression
General
Overtime
Capital
$
89,662
2016
'o
m Fire
Fire Marshal
General
Combined Equipment Package Fire Marshal
Capital
$
6,075
2016
rn Fire
Fire Marshal
General
Fire Training Room Chairs
Capital
$
6,000
2016
CD PACS
Parks
General
Ricoh Copier/Printer
Capital
$
5,860
2016
o PACS
Pools
General
Mannequin Set for CPR Classes
Capital
$
2,000
2016
PACS
Recreation
General
Replace Carpet - Gymnasium Walls
Capital
$
11,000
2016
PACS
Recreation
General
Credit Card Machines
Capital
$
9,100
2016
PACS
Senior Center
General
Replace Copier - Senior Center
Capital
$
6,480
2016
CIVIC)
Communications
General
Multi -Media Intern
Capital
$
10,500
2016
Admin Svcs
Human Resources
General
Continue Career Prep
Capital
$
7,450
2016
Admin Svcs
Information Svcs
General
Hardware/Software Replacement
Capital
$
168,820
2016
Admin Svcs
Information Svcs
General
Hardware/Software-Court Technology
Capital
$
74,370
2016
Admin Svcs
Information Svcs
General
Tablets - Public Works
Capital
$
7,000
2016
Admin Svcs
Information Svcs
General
Tablets and Printers - Planning
Capital
$
4,400
2016
Non -Dept
Non -Dept
General
City's Match for Tarrant County Home Program/CPR
Capital
$
60,000
2016
Non -Dept
Non -Dept
General
Transfer to FY2016 Street Overlay
Capital
$
600,000
2016
PD
Patrol
General
Local S.T.E.P.
Capital
$
50,000
2016
Planning
Development
General
Third Party Plan Review Construction Inspection
Capital
$
20,000
2016
PW
Street
General
Uninterrupted Power Supply (UPS)
Capital
$
45,000
2016
Finance
Purchasing
General
Mailing Machine
Capital
$
11,901
2016
Program
Original
Year Requested
Dept
Division
Fund
Program Description
Type
Cost
For
PD
Administration
CCPD
Part-time Detention PSO
Capital
$
71,500
2016
PD
Administration
CCPD
Building Security - Scrambler Pads
Capital
$
19,200
2016
PD
Administration
CCPD
PD Training Room Remodel
Capital
$
23,000
2016
PD
Administration
CCPD
L3 Video Camera System
Capital
$
43,200
2016
PD
Administration
CCPD
Part-time Dispatcher Program
Capital
$
49,670
2016
PD
Administration
CCPD
Application Extender Upgrade
Capital
$
91000
2016
PD
Administration
CCPD
Server Software
Capital
$
8,530
2016
PD
Patrol
CCPD
Assorted Police Equipment
Capital
$
13,725
2016
Admin Svcs
Library
EDC
Library Furniture
Capital
$
23,817
2016
Admin Svcs
Information Svcs
EDC
Hardware Upgrades -Parks and Library
Capital
$
55,248
2016
Non -Dept
Non -Dept
EDC
Texas Star Sports Complex Phase V
Capital
$
700,000
2016
Non -Dept
Non -Dept
EDC
Transfer to Misc. Park Improvements
Capital
$
80,000
2016
Fleet & Fac
Fac Maintenance
EDC
Library Upgrades
Capital
$
30,000
2016
PACS
Parks
EDC
Park Planning Consultant
Capital
$
50,000
2016
PACS
Parks
EDC
Parks Equipment
Capital
$
29,100
2016
vNon -Dept
Non -Dept
Car Rental
Transfer Development/Engineering Bldg Construction
Capital
$
2,494,775
2016
Non -Dept
Non -Dept
Car Rental
Transfer to FY2015 40th CDBG
Capital
$
24,000
2016
3 Non -Dept
Non -Dept
Car Rental
Transfer to ADA/TAS Facility Improvements
Capital
$
15,000
2016
Non -Dept
Non -Dept
Car Rental
Transfer to Glade Parks Trail Connection
Capital
$
10,000
2016
o Non -Dept
Non -Dept
Car Rental
Transfer to East Harwood Road Extension
Capital
$
100,000
2016
N
Admin Svcs
Information Svcs
W/WW
Hardware/Software Replacement
Capital
$
168,820
2016
Admin Svcs
Information Svcs
W/WW
WaterCAD License Upgrade
Capital
$
5,177
2016
PW
Water Distribution
W/WW
Valve and Vactor Trailer
Capital
$
40,491
2016
PW
Wastewater
W/WW
Sewer Camera Crawler
Capital
$
16,500
2016
Fleet & Fac
Fac Maintenance
W/WW
Well Lot Infrastructure - Misc. Repairs
Capital
$
15,000
2016
PACS
Recreation
Rec Class
Fitness Equipment Replacement
Capital
$
75,936
2016
PACS
Recreation
Rec Class
Replace Volleyball Equipment
Capital
$
8,500
2016
PACS
Recreation
Rec Class
Sound System - Cardio Room @ EFLC
Capital
$
2,500
2016
PACS
Recreation
Rec Class
Playbook Printing and Mailing
Capital
$
37,000
2016
C
Program
Original
Year Requested
Dept
Division
Fund
Program Description
Type
Cost
For
Non -Dept
Non -Dept
Drainage
Transfer to Drainage CIP
Capital
$
60,000
2016
Non -Dept
Non -Dept
EDC Reserve
Texas Star Sports Complex Phase V
Capital
$
425,000
2016
PACS
Recreation
Hotel/Motel
Arbor Daze
Capital
$
70,000
2016
PD
Administration
Police Drug DEA
Police Equipment
Capital
$
100,000
2016
PD
Administration
Police Drug State
Police Equipment
Capital
$
100,000
2016
PD
Administration
Seized Assets
Cadet Program
Capital
$
60,000
2016
Admin Svcs
Risk Management
Risk Mgmt
Worker Safety Trailer Mounted Directional Arrow
Capital
$
4,500
2016
Non -Dept
Non -Dept
TSGC Reserve
TSGC Misc. Improvements
Capital
$
75,000
2016
Non -Dept
Non -Dept
TSSC Reserve
Texas Star Sports Complex Phase V
Capital
$
425,000
2016
m
0
Police
Admin
Gen
Duty Weapons
Capital
$
12,000
2017
3 Fire
EMS/Supp
Gen
Thermal Imaging Camera
Capital
$
13,000
2017
m
r. Admin Svc
0
IS
Car Rental
Hardware/Software Replacement
Capital
$
350,000
2017
N
V
Admin Svc
IS
EDC
Hardware/Software Replacement
Capital
$
15,000
2017
Admin Svc
IS
Gen
Hardware/Software Replacement
Capital
$
175,000
2018
Admin Svc
IS
Car Rental
Hardware/Software Replacement
Capital
$
175,000
2018
Admin Svc
IS
EDC
Hardware/Software Replacement
Capital
$
15,000
2018
Fire
EMS/Supp
Gen
Thermal Imaging Camera
Capital
$
15,000
2019
Admin Svc
IS
Gen
Hardware/Software Replacement
Capital
$
175,000
2019
Admin Svc
IS
Car Rental
Hardware/Software Replacement
Capital
$
175,000
2019
Admin Svc
IS
EDC
Hardware/Software Replacement
Capital
$
15,000
2019
Admin Svc
IS
Car Rental
Hardware/Software Replacement
Capital
$
350,000
2020
Admin Svc
IS
EDC
Hardware/Software Replacement
Capital
$
15,000
2020
Fire
EMS/Supp
Gen
Thermal Imaging Camera
Capital
$
15,000
2020
Supplemental Requests
Year/Fund/Department
Other Items Requested
Original
Year Requested
Dept
Division
Fund
Program Description
Program Type
Cost
For
Finance
Finance Admin
General
Portfolio Asset Management
Supplemental
$
35,000
2016
PW
Water Distribution
W/WW
Field Tech I
Supplemental
$
55,338
2016
PW
Street
General
Field Tech I
Supplemental
$
55,338
2016
Fleet & Fac
Fac Maintenance
General
Full-time Office/Clerical Worker - Fleet & Fac
Supplemental
$
49,590
2016
PACS
Recreation
General
Full-time Recreation Center Supervisor
Supplemental
$
79,910
2016
Admin Svc
Library
EDC
E-book Vendor
Supplemental
$
15,000
2017
Admin Svc
Library
EDC
Online Learning Database
Supplemental
$
5,000
2017
Fire
EMS/Supp
Gen
Training/EMS Officer
Supplemental
$
157,852
2017
Fire
EMS/Supp
Gen
3 Firefighters
Supplemental
$
282,000
2017
Police
Administration
Gen
CCPD(an nuaIrange fees currentIVpdthrough FY2016inprepaid)
Supplemental
$
7,500
2017
Fire
EMS/Supp
Gen
3 Firefighters
Supplemental
$
300,000
2018
v Police
Administration
Gen
Police Dispatcher
Supplemental
$
60,000
2018
iv
� Police
Administration
Gen
Crime Analysis
Supplemental
$
60,000
2018
Police
Administration
Gen
Code Inspector
Supplemental
$
50,000
2018
CD
PACS
Hotel/Motel
Traveling Exhibit Program
Supplemental
$
10,000
2018
00
Police
Administration
Gen
Police Officer
Supplemental
$
85,000
2019
Police
Administration
Gen
Dispatcher
Supplemental
$
60,000
2019
Police
Administration
Gen
Police Officer
Supplemental
$
85,000
2020
Capital Requests
Year/Fund/Department
Other Items Requested
Program
Year Requested
Dept
Division
Fund
Program Description
Type
Original Cost
For
CS0
Administration
General
Upgrade Electronic Voting System
Capital
$
30,000
2016
Admin Svcs
Information Svcs
General
Network Infrastructure Upgrade
Capital
$
31,872
2016
Fire
Fire Marshal
General
Part-time Fire Inspector
Capital
$
22,832
2016
Fire
EMS/Suppression
General
Battalion Commmand Vehicle Equipment
Capital
$
25,000
2016
PW
Street
General
Remote School Zone Flasher Controller
Capital
$
78,400
2016
PW
Street
General
Remote Traffic Signal Controller
Capital
$
316,000
2016
PW
Street
General
Pressure Washer Trailer
Capital
$
11,500
2016
Fleet & Fac
Fac Maintenance
General
Replace Carpet - Building D
Capital
$
60,000
2016
Fleet & Fac
Fac Maintenance
General
City Hall Water Feature
Capital
$
13,000
2016
PACS
Recreation
General
Replace Flooring - Track @EFLC
Capital
$
34,000
2016
PW
Water Distribution
W/WW
Water Line Leak Detection Program
Capital
$
40,000
2016
PW
Water Distribution
W/WW
Trailer Mounted Air Compressor
Capital
$
20,900
2016
PW
Water Distribution
W/WW
Paint Fire Hydrants
Capital
$
28,800
2016
cu
o
Admin Svcs
Library
EDC
3-D Printer
Capital
$
3,270
2016
3
m
PACS
Recreation
Rec Class
Digital Display License & Advertising
Capital
$
2,766
2016
0
N
Co PACS
Parks
Hotel/Motel
Replace Streetscape Banners
Capital
$
65,625
2016
Fleet & Fac
Fleet Svcs
Svc Center
Vehicle Lift
Capital
$
13,250
2016
PACS
PATS
Ath Complex
Hitting Tunnels
Capital
$
20,000
2017
PACS
PATS
Ath Complex
"L" Screen & Plate Mats
Capital
$
2,600
2017
PACS
PATS
Ath Complex
Cabinet Replacement - Concession Stand and Cages
Capital
$
20,000
2017
PACS
PATS
Ath Complex
Synthetic Turf Groomer
Capital
$
5,000
2017
Admin Svcs
Library
EDC
E-Commerce
Capital
$
8,000
2017
Admin Svcs
Library
EDC
Smart Tables
Capital
$
15,000
2017
Admin Svcs
Library
EDC
Poster Printer & Lamintor Replacements
Capital
$
10,000
2017
PACS
Parks
EDC
Heritage Park Playground Replacement
Capital
$
40,000
2017
PACS
Parks
EDC
Athletic Field Striper
Capital
$
3,500
2017
PACS
Parks
EDC
Villages of Bear Creek Pavilion Upgrade
Capital
$
30,000
2017
PACS
Parks
EDC
Spectator Covers for Soccer Field
Capital
$
55,000
2017
Program Year Requested
Dept Division Fund Program Description Type Original Cost For
Admin Svc
IS
Gen
Network Upgrades - Fiber Fleet to PW
Capital
$
40,367
2017
Fire
EMS/Supp
Gen
Bunker Gear Extractor & Dryer
Capital
$
20,000
2017
Fire
EMS/Supp
Gen
Station Furniture
Capital
$
5,000
2017
Fire
EMS/Supp
Gen
Hydraulic Rescue Tools - replace 1994 set
Capital
$
35,000
2017
Fire
EMS/Supp
Gen
Stryker Power Load System
Capital
$
75,000
2017
Fire
EMS/Supp
Gen
iPads for Apparatus
Capital
$
15,000
2017
Fleet/Fac
Facility Maint
Gen
Generator Replacement - Fire Station #2
Capital
$
52,000
2017
PACS
Parks
Gen
Box Blade for Tractor
Capital
$
10,000
2017
PACS
Parks
Gen
Paint Bob Eden Park Pavilions
Capital
$
10,000
2017
PACS
Parks
Gen
Sea Container or Building GH
Capital
$
5,000
2017
PACS
Parks
Gen
Midway Pads (picnic)
Capital
$
5,000
2017
PACS
Aquatics
Gen
UV System - Aquatics Center
Capital
$
45,000
2017
PACS
Aquatics
Gen
Benches and Shade - Wilshire Pool
Capital
$
5,000
2017
PACS
Aquatics
Gen
Shade for Concessions
Capital
$
6,000
2017
PACS
Aquatics
Gen
Additional Cabana
Capital
$
10,000
2017
PACS
Aquatics
Gen
Lifeguard Umbrellas (5)
Capital
$
25,000
2017
PACS
Senior Center
Gen
Replce Fitness Equipment - 2 Recumbent Bikes
Capital
$
6,500
2017
PACS
Senior Center
Gen
Audio Visual Equipment
Capital
$
25,000
2017
70 m PACS
Recreation
Gen
Replace Table Chair - EFLC
Capital
$
25,000
2017
is PACS
Recreation
Gen
Replace Flooring -Fitness Center
Capital
$
39,000
2017
PACS
Recreation
Gen
Replace Flooring - Lobby & Hallway
Capital
$
54,000
2017
m Police
Admin
Gen
Replace Copiers (2)
Capital
$
17,000
2017
Police
Admin
Gen
Unmarked Vehicle
Capital
$
2,200
2017
0
w Police
Admin
Gen
Patrol Vehicle
Capital
$
55,000
2017
0
Police
Admin
Gen
Body Video Cameras
Capital
$
120,000
2017
Police
Admin
Gen
SWAT Deployment Vehicle
Capital
$
25,000
2017
Police
Admin
Gen
Radars for Patrol Units
Capital
$
15,333
2017
Police
Admin
Gen
Replace Security Cameras
Capital
$
50,000
2017
PW
Street
Gen
Small Paver
Capital
$
150k-180k
2017
PACS
Recreation
Rec Class
TV Replacements
Capital
$
7,000
2017
PACS
Recreation
Rec Class
PA System Replacement
Capital
$
15,000
2017
PACS
PATS
Ath Complex
Replace Concession Equipment
Capital
$
7,500
2018
PACS
Parks
EDC
Wood Fence Repair - PATS
Capital
$
12,000
2018
Fire
EMS/Supp
Gen
Weight Equipment
Capital
$
10,000
2018
Fire
EMS/Supp
Gen
Thermal Imaging Camera
Capital
$
13,000
2018
Fleet/Fac
Facility Maint
Gen
Generator Replacement - Fire Station #3
Capital
$
54,000
2018
Fleet/Fac
Facility Maint
Gen
Carpet Replacement - City Hall, Upstairs Area
Capital
$
28,500
2018
PACS
Parks
Gen
McCormick Brick Trails
Capital
$
7,500
2018
PACS
Senior Center
Gen
Replace Fitness Equipment - 3 Treadmills
Capital
$
21,750
2019
PACS
Recreation
Gen
Replace Table Chair - Simmons
Capital
$
12,000
2018
Dept
Division
Fund
Program Description
Program
Type
Original Cost
Year Requested
For
Police
Admin
Gen
Firearms Range Fees
Capital
$
25,000
2018
Police
Admin
Gen
Building Range Fees
Capital
$
25,000
2018
Police
Admin
Gen
Building Remodel
Capital
$
75,000
2018
Police
Admin
Gen
Replace Copier
Capital
$
8,500
2018
Police
Admin
Gen
Sky Tower
Capital
$
100,000
2018
Police
Admin
Gen
Radars for Patrol Units
Capital
$
15,333
2018
PACS
Facility Maint
Hotel/Motel
Building Improvements - Museum
Capital
$
30,000
2018
PACS
Facility Maint
Hotel/Motel
Fuler House - Wallpaper
Capital
$
15,000
2018
Admin Svc
IS
Gen
Network Upgrades - Wireless Rec Center to SBW
Capital
$
20,000
2018
Admin Svc
IS
Gen
Network Upgrades - Fiber/Wireless Upgrade - Texas Star
Capital
$
40,000
2018
PACS
PATS
Ath Complex
Replace Batting Cage Shade Canopy
Capital
$
5,000
2019
PACS
PATS
Ath Complex
Replace Batting Cage Netting
Capital
$
5,500
2019
Admin Svcs
Library
EDC
RFID Self -Check Machines & Security Gates
Capital
$
78,000
2019
Admin Svcs
Library
EDC
Aquarium Upgrade
Capital
$
10,000
2019
PACS
Parks
EDC
Chain Link Fence Repair - PATS
Capital
$
20,000
2019
cu
a PACS
Parks
EDC
Bob Eden Playground Replacement
Capital
$
40,000
2019
is
m PACS
Aquatics
Gen
Aquatic Play Unit
Capital
$
50,000
2019
PACS
Senior Center
Gen
Fitness Equipment - 2 Treadmill
Capital
7,250
2019
_
Police
Administration
Gen
Copier
Capital
$
8,500
2019
Police
Administration
Gen
Undercover Vehicle
Capital
$
25,000
2019
Police
Administration
Gen
Patrol Vehicle
Capital
$
55,000
2019
Police
Administration
Gen
Patrol Vehicle
Capital
$
55,000
2019
PACS
Recreation
Rec
Replace Fitness Equipment - Step Mill
Capital
$
5,250
2019
PACS
PATS
Ath Complex
Replace Batting Cage Equipment
Capital
$
30,000
2020
Fire
EMS/Supp
Gen
Hydraulic Rescue Tools - replace 2004 set
Capital
$
35,000
2020
Fire
EMS/Supp
Gen
Hand Tool Replacement Package
Capital
$
10,000
2020
Fire
EMS/Supp
Gen
Compressor/Cascade
Capital
$
15,000
2020
PACS
Aquatics
Gen
PA System Upgrade
Capital
$
10,000
2020
PACS
Aquatics
Gen
Furniture Replacement
Capital
$
20,000
2020
PACS
Aquatics
Gen
Concession Equipment
Capital
$
15,000
2020
PACS
Senior Center
Gen
Furniture Replacements
Capital
$
25,000
2020
PACS
Senior Center
Gen
Kitchen Equipment Replacement
Capital
$
10,000
2020
PACS
Recreation
Gen
Replace Treadmills (8) - Fitness Center
Capital
$
65,000
2020
Police
Administration
Gen
E-Citation Hardware
Capital
$
100,000
2020
Police
Administration
Gen
Copier
Capital
$
8,500
2020
Program Year Requested
Dept Division Fund Program Description Type Original Cost For
Fleet/Fac
Facility Maint
Gen
Paint - City Hall Campus Buildings
Capital
$
100,000
2021
PACS
Senior Center
Gen
Fitness Equipment - 2 Expresso Bikes
Capital
$
12,000
2021
PACS
Recreation
Gen
Poster Printer
Capital
$
6,500
2021
PACS
Recreation
Gen
Replace Spin Bikes (10)
Capital
$
16,000
2021
Police
Administration
Gen
Live Scan
Capital
$
50,000
2021
Fleet Transfer: 5 Year Budget
��epartment Name Account Code 2017 2018 2019 2020 2021
Administration
101-1011-513
9601
Police / Code Enforcement
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 / Marshall / Education
101-4023-522
9601
Fire / EMS / Suppression
101-4041-522
9601
Fire / EMS Equipment
101-4041-522
9601
Facility Maintenance
101-5037-519
9601
Planning
101-6032-540
9601
Animal Control
101-8033-531
9601
Recreation
101-7051-550
9601
Parks
101-7052-550
9601
Streets
101-8033-531
9601
General Fund Total:
$1,755
$1,781
$1,808
$1,835
$1,863
$10,452
$10,609
$10,768
$10,929
$11,093
$3,509
$3,562
$3,615
$3,669
$3,724
$182,936
$185,680
$188,465
$191,292
$194,162
$25,540
$25,923
$26,312
$26,707
$27,107
$13,596
$13,800
$14,007
$14,217
$14,430
$2,353
$2,388
$2,424
$2,460
$2,497
$7,975
$8,095
$8,216
$8,339
$8,464
$287,244
$291,553
$295,926
$300,365
$304,870
$104,371
$105,937
$107,526
$109,138
$110,776
$18,900
$19,184
$19,471
$19,763
$20,060
$8,355
$8,480
$8,608
$8,737
$8,868
$7,257
$7,366
$7,476
$7,588
$7,702
$11,496
$11,668
$11,843
$12,021
$12,201
$102,525
$104,063
$105,624
$107,208
$108,816
$153,771
$156,078
$158,419
$160,795
$163,207
$942,035
$956,166
$970,508
$985,066
$999,842
City Engineer
501-8066-531
9601
$5,556
$5,639
$5,724
$5,810
$5,897
Water Production
501-8071-531
9601
$16,756
$17,007
$17,262
$17,521
$17,784
Water Distribution
501-8072-531
9601
$16,406
$16,652
$16,902
$17,155
$17,413
Sewer & Treatment
501-8073-531
960
$$39,964
$40,563
$41,172
$41,789
$42,416
Water and Sewer Fund Total:
$78,682
$79,862
$81,060
$82,276
$83,510
Fleet Services
504-5090-519
9601
$4,869
$4,942
$5,016
$5,091
$5,168
L,,.)rainage Utility
510-8029-531
9601
$2,791
$2,833
$2,875
$2,918
$2, 662
Texas Star Sports Complex
530-7050-550
9601
$3,582
$3,636
$3,690
$3,746
$3,802
Texas Star Golf Course
540-7060-550
9601
$270,766
$274,827
$278,950
$283,134
$287,381
Texas Star- EDC Funded
210-1052-550
9601 11
$5,803
$5,890
$5,978
$6,068
$6,159
M
Ci Total: 11 $1,308,528 $1,328,156 $1,348,078 $1,368,299 $1,388,824
NOTE: Transfer amounts are purely speculative. The true cost of purchases will effect final transfer amounts.
Replacement 10-33
Euless
Preliminary Annual
Operating Budget
FY 2015-2016
CITY OF EU SS
FISCAL YEAR 2015-2016
LINDA MARTIN, MAYOR
Tim Stinneford, Council Member - Place One, Mayor Pro Tem
Jeremy Tompkins, Council Member - Place Two
Eddie Price, Council Member - Place Three
Linda Eilenfeldt, Council Member - Place Four
Harry Zimmer, Council Member - Place Five
Perry Bynum, Council Member - Place Six
Loretta Getchell, City Manager
Bob Freeman, Deputy City Manager
Chris Barker, Assistant City Manager
TABLE OF CONTENTS
PROPOSED BUDGET
TITLE PAGE
BUDGET MESSAGE
Letter...............................................................................................................................................................................................1
Executive Summary, General Fund................................................................................................................................... 7
Executive Summary, Water & Wastewater Fund............................................................................. ..........................
ExecutiveSummary, Car Rental Fund............................................................................................................................. 9
Fund Balance Summary, General & Internal Service Funds...............................................................................10
Fund Balance Summary, Special Revenue Funds.............................................................................................11-12
Fund Balance Summary, Enterprise Funds................................................................................................................13
Fund Balance Summary, Debt Service Funds............................................................................................................14
FundBalance Summary, Reserve Funds......................................................................................................................15
ESTIMATED REVENUES & PROPOSED EXPENSE
WhereDoes the Money Come From?.............................................................................................................................16
WhereDoes the Money Go?................................................................................................................................................17
GeneralFund Revenue.........................................................................................................................................................18
TaxRate Scenarios................................................................................................................................................................19
GeneralFund Expenditures............................................................................................................................................... 20
Water& Wastewater Revenue......................................................................................................................................... 21
Water& Wastewater Expenditures............................................................................................................................... 22
All Other Enterprise Operating Funds.......................................................................................................................... 23
SpecialRevenue Operating Funds........................................................................................................................... 24-25
InternalService Operating Funds................................................................................................................................... 26
Debt Service Operating Funds..........................................................................................................................................
27
PersonnelCounts.................................................................................................................................................................... 28
BOND INDEBTEDNESS
Summary of Debt Obligations/Proposed BondIndebtedness........................................................................... 29
CAPITAL EXPENSES & FUNDING
Capital & Supplemental Requests by Fund.......................................................................................................... 30-32
CAPITAL PROJECTS WITHIN NEXT FIVE YEARS
Please see under separate cover of Capital Improvements Program Fiscal Year 2015-2016
SUPPLEMENTARY INFORMATION
TABLE OF CONTENTS
INTRODUCTION.................................................................................................................................................................TAB 1
OrganizationalChart..........................................................................................................................................................1-1
BudgetProcess.......................................................................................................................................................................1-2
BudgetSchedule.....................................................................................................................................................................1-5
ExcerptfromCharter...........................................................................................................................................................1-6
FiscalPolicies..........................................................................................................................................................................1-8
GENERAL FUND, REVENUES & EXPENDITURES...........................................................................................................TAB 2
GeneralFund Revenue........................................................................................................................................................2-1
RevenueAssumptions, General Fund...........................................................................................................................2-2
Revenue Trends, Multi -Year Analysis...........................................................................................................................2-3
GeneralFund Expenditures..............................................................................................................................................2-4
Property Taxes, Proposed Fund Distribution...........................................................................................................2-5
PropertyTax Revenues.......................................................................................................................................................2-6
10 General Sales Tax Summary of Revenues.............................................................................................................2-7
%d Additional Sales Tax Summary of Revenues.....................................................................................................2-8
FranchiseFee Summary .....................................................................................................................................................2-9
MunicipalCourt Revenues..............................................................................................................................................2-10
Municipal Court, Case Volume Analysis...................................................................................................................2-11
Development Revenue Summary ................................................................................................................................2-12
Intermedix Ambulance Revenue..................................................................................................................................2-13
BettermentFund Contributions..................................................................................................................................2-14
BettermentFund Expenditures....................................................................................................................................
2-14
WATER & WASTEWATER FUND, REVENUES & EXPENDITURES..............................................................................TAB 3
Water& Wastewater Revenues......................................................................................................................................3-1
Water & Wastewater Revenue Assumptions............................................................................................................3-2
Water& Wastewater Expenditures..............................................................................................................................3-3
WaterRate Impact ...............................................................................................................................................................3-4
WastewaterRate Impact...................................................................................................................................................3-5
UtilityRate History ...................................................... ......................................................................................................... 3-6
OTHER FUNDS, REVENUES & EXPENDITURES.............................................................................................................TAB
4
All Other Enterprise Operating Funds.........................................................................................................................4-1
Special Revenue Operating Funds.................................................................................................................................4-2
Short -Term Motor Vehicle Rental Tax........................................................................................................................4-4
SalesTax Summary, Half Cent EDC..............................................................................................................................4-5
SalesTax Summary, Quarter Cent CCPD....................................................................................................................4-6
L` Internal Service Operating Funds................................................................................................
Insuranceand Benefits, CYTD.........................................................................................................................................4-8
Risk Management & Workers Comp, CYTD............................................................................
DebtService Operating Funds......................................................................................................................................
4-10
CAPITAL, INFRASTRUCTURE PLANS & FLEET.............................................................................................................. TAB 5
Capital & Supplemental Requests by Fund................................................................................................................5-1
Capital & Supplemental Requests by Department.................................................................................................5-4
Multi -Year Street Overlay Plan.......................................................................................................................................5-7
Multi -Year Sidewalk Plan..................................................................................................................................................5-7
Multi -Year Street Light Plan............................................................................................................................................ 5-7
Multi -Year Traffic Signal Plan........................................................................................................................................ 5-7
Projected Equipment Replacement Fund...................................................................................................................5-8
FleetTransfers........................................................................................................................................................................5-9
ProposedFleet Purchases............................................................................................................................................... 5-10
DEBT...................................................................................................................................................................................TAB 6
AnnualDebt Service.............................................................................................................................................................6-1
DebtService, G.O. & C.O. Bonds.......................................................................................................................................6-2
Taxable G.O. (Self -Supporting) Bonds...................................................................................................................... 6-10
Golf/SBW G.O. Bonds........................................................................................................................................................ 6-12
DebtService, Water & Sewer........................................................................................................................................ 6-15
SalesTax Revenue Bonds................................................................................................................................................ 6-20
PERSONNEL & INSURANCE TAB 7
.............................................................................................................................................
PersonnelCounts...................................................................................................................................................................7-1
PersonnelCounts by Fund................................................................................................................................................. 7-2
ProposedPay Plan................................................................................................................................................................7-3
InsuranceFinancial Report........................................................................................................................................... 7-10
MedicalPlan and Premiums.......................................................................................................................................... 7-11
Scheduleof Medical Benefits......................................................................................................................................... 7-12
\..� Prescription Plan Summary.......................................................................................................................................... 7-20
DentalBenefits.................................................................................................................................................................... 7-23
Worker's Compensation/Risk Management Report.......................................................................................... 7-29
COMPARISON& HISTORICAL..........................................................................................................................................TAB
8
Monthly Service Charges & Key Fiscal Points...........................................................................................................8-1
PopulationGrowth in Euless............................................................................................................................................8-2
EmployeesPer Capita..........................................................................................................................................................8-3
ExpendituresPer Capita, General Fund......................................................................................................................8-4
ExpendituresPer Capita, All Funds...............................................................................................................................8-5
NetBonded Debt, General Obligation..........................................................................................................................8-6
TaxRate Exemption Comparisons................................................................................................................................8-7
TaxRate Impact.....................................................................................................................................................................8-8
SalesTax Per Capita, General Fund..............................................................................................................................8-9
SalesTax Per Capital, All Funds..................................................................................................................................
8-10
SalesTax Rates....................................................................................................................................................................
8-11
Sanitationand Recycling................................................................................................................................................8-12
Drainage Utility Charge, Residential Comparison..............................................................................................
8-13
Comparative Rates, Water/WW-Other Cities.......................................................................................................
8-14
Impact of Water and Wastewater Rate Increase................................................................................................
8-15
UtilityBill Comparison.....................................................................................................................................................
8-16
WATERUTILITY STATUS & ANALYSIS..........................................................................................................................TAB 9
Memo...........................................................................................................................................................................................9-1
Rainfall, Monthly Water Report & Comparison Graph........................................................................................9-3
AverageHigh Temperatures by Month.......................................................................................................................9-4
Comparison of Rainfall to Water Sales Table & Graph....................................................................................... 9-5
WaterProduction Table & Graph.................................................................................................................................. 9-6
WaterPurchases Table & Graph....................................................................................................................................9-8
WaterSupply Table & Graph........................................................................................................................................ 9-10
WaterBilled Table & Graph.......................................................................................................................................... 9-12
FY Water Billing Efficiency Table & Graph.................................................................................................
Reclaimed Water Supply Table & Graph................................................................................................................. 9-17
WastewaterFlow Table & Graph................................................................................................................................ 9-18
MULTI -YEAR FINANCIAL PLAN.....................................................................................................................................TAB 10
Letter........................................................................................................................................................................................10-1
GeneralFund, Executive Summary............................................................................................................................10-6
GeneralFund Five Year Plan.........................................................................................................................................10-7
General Fund Five Year Plan, Revenue Assumptions.........................................................................................10-8
G.O. Debt Fund Five Year Plan......................................................................................................................................10-9
HalfCent Sales Tax Fund Five Year Plan..............................................................................................................10-10
Half Cent Sales Tax Debt & Reserve Fund............................................................................................................10-11
CCPDFund Five year Plan...........................................................................................................................................10-12
Short Term Motor Vehicle Tax Fund Five Year Plan......................................................................................10-13
Water & Wastewater Fund, Executive Summary.............................................................................................10-14
Water & Wastewater Fund Five Year Plan.........................................................................................................10-15
Water & Wastewater Fund Five Year Plan, Revenue Assumptions.........................................................10-16
�...
Water& Wastewater Debt& Reserve Fund Five Year Plan........................................................................10-17
DrainageUtility Five Year Plan................................................................................................................................10-18
ServiceCenter Fund Five Year Plan........................................................................................................................10-19
M
Golf Course Fund Five Year Plan....................................................................................
Texas Star Sports Complex Five Year Plan................................................................
Equipment Replacement Five Year Plan....................................................................
Health Insurance Fund Five Year Plan........................................................................
Supplemental Requests, City Manager Recommended & Funded ..................
Capital Requests, City Manager Recommended & Funded ................................
Supplemental Requests, Other Items Requested.....................................................
Capital Requests, Other Items Requested...................................................................
...... ..... 10-20
...... ..... 10-21
............ ................... ........... 10-22
............ ................... ........... 10-23
............ ................... ........... 10-24
..........................................10-25
............ .............................. 10-27
..........................................10-28
Fleet Transfers, Five Year Plan.................................................................................................................................10-32
BUDGET MESSAGE
Letter
11-1� Executive Summary, General Fund
Executive Summary, Water & Wastewater Fund
Executive Summary, Car Rental Fund
Fund Balance Summary, General & Internal Service Funds
Fund Balance Summary, Special Revenue Funds
Fund Balance Summary, Enterprise Funds
Fund Balance Summary, Debt Service Funds
Fund Balance Summary, Reserve Funds
ESTIMATED REVENUES & PROPOSED EXPENSE
Where Does the Money Come From?
Where Does the Money Go?
General Fund Revenue
Tax Rate Scenarios
General Fund Expenditures
Water & Wastewater Revenue
Water & Wastewater Expenditures
All Other Enterprise Operating Funds
Special Revenue Operating Funds
Internal Service Operating Funds
Debt Service Operating Funds
Personnel Counts
BOND INDEBTEDNESS
Summary of Debt Obligations/Proposed Bond Indebtedness
CAPITAL EXPENSES & FUNDING
Capital & Supplemental Requests by Fund
CAPITAL PROJECTS WITHIN NEXT FIVE YEARS
Please see under separate cover of
Capital Improvements Program Fiscal Year2015-2016
T H E C I T Y O F
EULESS
July 28, 2015
Honorable Mayor Linda Martin
Honorable City Councilmembers:
Tim Stinneford, Place One, Mayor Pro Tern
Jeremy Tompkins, Place Two
Eddie Price, Place Three
Linda Eilenfeldt, Place Four
Harry Zimmer, 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, 2015 and ending September 30, 2016 is submitted for your review.
�. Although this document contains a large volume of data, the majority of the budget discussion
will focus on the Proposed Budget section and the Capital tab (tab 5 of the Supplementary
Information section). We encourage you to carefully review the Capital tab, which details the
recommended programs for FY2015-16.
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 FY2015-16 proposed budget as
presented.
Highlights of the proposed budget are detailed below:
♦ The property tax rate for the upcoming fiscal year is proposed to remain at 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%.
♦ Proposed is a 27¢ increase per thousand gallons on all tiers of potable water and an
'`.. 8.9% increase to the per meter charge for water, which is equivalent to 800 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 260 per thousand gallons and 750 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 include towel service for the Euless Family Life
Center, overtime funding for the Fire Department, and a part-time clerk to the Public
Works department in the General Fund.
♦ Recommended capital items are detailed by fund in tab 5 of this book and have been
included in the proposed budget.
♦ This proposed budget transfers one employee from the Seized Asset Fund to the
General Fund.
GENERAL FUND
REVENUES
The General Fund revenues are proposed at $37,355,090 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 are decreasing slightly from
current year budget expectations. They include penalties, minimum housing, betterment
contributions, jail and municipal court revenues. Sales tax revenues are projected to increase
2.5% over estimated current year collections adjusted for known development and anticipated
`..- closures. Total General Fund collections for the current year are expected to exceed the
original budget expectations by approximately .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 $3,153,297,953
for FY2015-16. This represents an increase of $103,008,290 or 3.4% from the 2015 tax roll of
$3,050,289,663. The tax rate proposed for FY2015-16 is unchanged at 46.750 per $100 of
assessed valuation, which includes 36.65710 for maintenance and operations and 10.09290 for
debt service.
Sales Taxes
FY2014-15 sales tax collections are projected to end the fiscal year up approximately 2.8%
from the original budget. Based upon this information, sales tax projections for FY2015-16
were calculated using the estimated collections through the end of this fiscal year plus a 2.5%
overall growth factor adjusted for anticipated development and construction. The resulting
increase over current year estimates equates to more than $450,000 or approximately 4%.
EXPENSES
General Fund operating expenses are proposed at $37,349,074 which represents an increase
of 4.5% excluding capital programs. This increase is primarily attributed to rebates associated
with increased revenues, employees' pay plan, utilities, and equipment replacement charges.
The increase in rebates is directly associated with a stronger economy and to increased
revenue from developments and their related contractual agreements.
Recommended capital programs include funding for the City's computer systems, facility
improvements, EMS and fire equipment, street overlay funding, continued participation in the
Tarrant County Home Program, and continuation of the local Selective Traffic Enforcement
Program ("STEP"). The City strives to cash flow capital needs from excess reserves rather
than utilizing debt financing.
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 tab 5.
WATER AND WASTEWATER FUND
The FY2015-16 budget includes proposed operating revenues of $22,346,434, which is an
increase of 6% over FY2014-15 budgeted revenues. The water and wastewater revenue
projections are based on consumption estimates for FY2015-16. Due to conservation efforts,
very little growth in volume is expected. A proposed rebate is included for single family
residential customers of 150 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.
Proposed water and wastewater baseline expenses are $22,235,934, which is an increase of
6% over the prior year's appropriations. Although the anticipated volume of water purchased is
nearly flat, the cost of water purchased from TRA is increasing. Wastewater treatment costs
charged by TRA are also increasing. Additional funds have been allocated to fund the
employees' pay plan. State regulatory fees increased, as well as electric expenses and
transfers for debt service. Increased meter expenses are related to increased development
and are offset by increased revenues.
Recommended capital programs include funding for the City's computer replacement program,
a sewer line camera, valve and vactor trailer, a waterCAD license upgrade, and well site
improvements.
The proposed budget meets the criteria set forth in the City's fiscal policies with reserves
calculated at 75 days of working capital.
Water and Wastewater Reserve Requirements
Water and wastewater revenue bond covenants require the City to maintain sufficient reserves
equal to the average annual debt service requirements. This debt reserve is in addition to the
working capital reserve required by the City's fiscal policies and is maintained in a separate
fund. The reserve level currently meets the requirements of the bond covenants.
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, funds are provided for efficient vehicle conversions whenever
feasible. Funding is provided annually by user departments with the FY2015-16 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 in FY2015-16 based on current year actual collections and planned
development.
Half -Cent Sales Tax Fund — Euless Development Corporation (EDC)
Euless citizens approved an additional Y20 sales tax in 1993 that is restricted for parks, library,
and economic development activities. Sales tax revenue projections for FY2015-16 were
calculated using the estimated collections through the end of this fiscal year plus a 2.5% growth
factor and known development. Expenses in this fund include an increase to fund the
employees' pay plan and associated benefits. Recommended capital programs, as detailed in
tab 5, include library upgrades and furniture replacement, computer hardware and software
replacements, funding for a park planning consultant and parks equipment, and two capital
improvement projects — additional funding for park improvements and contributions towards
Texas Star Sports Complex Phase V improvements. The recommended budget for FY2015-16
maintains the recommended reserve level of $500,000.
Car Rental Tax Fund
In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor
vehicle rentals within the City limits. In the spring of 2000, the Dallas -Fort Worth International
(DFW) airport opened a consolidated car rental facility within Euless City limits. These funds
are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue
sharing agreement established by the parties in FY1997-98. Annual transfers for FY2015-16
include transfers to the General Fund and the General Obligation Debt Service Fund.
Recommended capital items include transfers for capital improvement projects such as the
ADA facility improvements, reconstruction of the Development/Engineering building, the City
contribution to the 40th year CDBG project, a trail connection at Glade Parks, and funds for the
East Harwood Road Extension.
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 are
expected to 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. Projects identified as Priority B have been considered in preparing the
multi -year financial plan. This plan is fluid and will be reviewed and updated annually based on
infrastructure needs within the City.
The FY2015-16 recommended Priority A projects address the City's goal of maintaining
infrastructure by allocating funds to the extension of East Harwood Road, continuing the annual
street overlay program, ADA infrastructure improvements, wastewater line replacement at
Glenn Drive, water line replacement at Donley, Shelmar, and Ector Drives, and valve
replacements. It also includes continuation of the reclaimed water system expansion,
construction of the Development/Engineering Building, assistance with public improvements for
the Midtown Development, and Texas Star Sports Complex Phase V improvements.
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 based on a phased approach
consistent with development activity to minimize the City's risk. The debt is being paid by Glade
Parks Tax Increment Financing and Public Improvement District funds. Based on the pace of
the development and established guidelines it is anticipated that the final phases of this debt
will be issued in FY2015-16.
The City also anticipates the creation of a tax Increment reinvestment zone and public
improvement district to fund public improvements for the Midtown development. These
improvements would be funded by the issuance or certificates of obligation and repaid from
increased revenues and assessments from the development district. All of these projects are
described in the Capital Improvement Program (CIP) document. A brief explanation of the
various debt instruments is provided below:
General Obligation Bonds — issued pursuant to voter authorization for infrastructure and
facility projects.
General Obligation Refunding Bonds — issued to refund existing General Obligation
Bonds and Certificates of Obligations in order to lower the overall debt service requirements of
the City. These bonds do not require voter authorization.
Certificates of Obligation — similar to General Obligation bonded debt in usage, but do
not require voter authorization and cannot be used for refunding existing debt.
Water and Wastewater Revenue Bonds — issued to provide funds for certain
improvements to the water and wastewater system as well as to refund prior water and
wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and will
be repaid from revenues of this enterprise operation. It is anticipated that additional water and
wastewater revenue bonds will be issued to complete Phase III of the reclaimed water system
expansion if such funding can be obtained through the Texas Water Development Board's low
`-' interest loan / loan forgiveness program.
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 tab 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 maintaining the existing 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; providing for infrastructure
improvements and promoting quality development within the City; 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 30"
Respectfully submitted,
Loretta Getchell,
City Manager
\..
EXECUTIVE SUMMARY
GENERAL FUND
FY 2015 Budgeted Resources
$
38,612,905
Less Use of Prior Year Reserves
$ (2,871,610)
FY 2015 Net Operating Revenues
$ 35,741,295
Proposed Changes in Revenue
Property Taxes
$
533,806
Sales Tax
$
764,303
Franchise Fees
$
263,531
License and Permits
$
3,100
Fines & Fees
$
(132,403)
Interest Income
$
5,000
Transfers
$
25,468
General and Administrative Fees
$
65,498
Other Changes
$
85,492
Subtotal:
$ 1,613,795
FY 2016 Proposed Operating Revenues
$ 37,355,090
FY 2015 Budgeted Expenses $ 38,595,868
Less Capital Expenses $ (2,871,610)
FY 2015 Net Operating Expenses $ 35,724,258
Proposed Changes in Expenses
Salaries
$
834,152
Insurance/Benefits
$
(59,040)
Rebates/Incentives
$
205,022
Professional/Technical
$
84,641
Utilities and Fees
$
233,456
Maintenance
$
6,280
Supplies
$
49,510
Equipment Replacement
$
177,216
Other Changes
$ (16,232)
Subtotal:
$ 1,515,005
FY 2016 Proposed Supplemental
$ 109,811
FY 2016 Proposed Operating Expenses
$ 37,349,074
Proposed Capital Expenses
Capital Carryover $ 934,086
Recommended Capital Expenses $ 1,466,607
FY 2016 Proposed Capital Expenses $ 2,400,693
FY 2016 Proposed Budget $ 39,749,767
7
OR
EXECUTIVE SUMMARY
WATER & WASTEWATER
FY 2015 Budgeted Resources $ 21,873,857
Less Use of Prior Year Reserves $ (837,385)
FY 2015 Net Operating Revenues
Proposed Changes in Revenue
Water Service $ 797,671
Wastewater Service $ 667,128
Reclaimed Water Service $ (206,837)
Sanitation/Recycling/Penalties $ (7,000)
Other Changes $ 59,000
Subtotal:
FY 2016 Proposed Operating Revenues
FY 2015 Budgeted Expenses $ 21,843,520
Less Capital Expenses $ (837,385)
FY 2015 Net Operating Expenses
Proposed Changes in Expenses
Salaries
$
110,783
Insurance/Benefits
$
(37,337)
TRA Payments
$
236,251
Reclaimed Water Purchases
$
(52,785)
Transfers ��$� .�es.� ,�.�_�Y�>«� . �.)
$
405,756
G&A/Franchise
$
130,996
Utilities and Fees
�"'&�
$
189,200
State Regulatory Fees �`c��-+� `�°
$
124,693
Maintenance
$
46,735
Meter and Transponders
$
35,000
Other Changes
$
40,507
Subtotal:
FY 2016 Proposed Operating Expenses
Proposed Capital Expenses
Capital Carryover $ 233,074
Recommended Capital Expenses $ 245,988
FY 2016 Proposed Capital Expenses
FY 2016 Proposed Budget
$ 21,036,472
$ 1,309,962
$ 22,346,434
$ 21,006,135
$ 1,229,799
$ 22,235,934
$ 479,062
$ 22,714,996
8
EXECUTIVE SUMMARY
CAR RENTAL FUND
FY 2015 Budgeted Resources
Less Use of Prior Year Reserves
FY 2015 Net Operating Revenues
Proposed Changes in Revenue
Car Rental Taxes
Interest Income
Subtotal:
FY 2016 Proposed Operating Revenues
FY 2015 Budgeted Expenses
Less Capital Expenses
FY 2015 Net Operating Expenses
Proposed Changes in Expenses
DFW Rebate
Transfer to General Fund
Transfer to Debt/CIP
Transfer to Equipment Replacement k-.A �0,Pgc
Subtotal:
FY 2016 Proposed Operating Expenses
Proposed Capital Expenses
Capital Carryover
Recommended Capital Expenses
FY 2016 Proposed Capital Expenses
FY 2016 Proposed Budget
L
$ 19,217,347
$ (5,337,787)
$ 229,222
$ 16,994,063
$ (5,337,787)
$ 152,815
$ 25,468
$ (2,761)
$ (335,565)
$ 2,610,400
$ 2,643,775
$ 13,879,560
$ 229,222
$ 14,108,782
$ 11,656,276
$ (160,043)
$ 11,496,233
$ 5,254,175
$ 16,750,408
N
Fund Balance Summary
�- Estimated FY14-15 and Budgeted FY15-16
General and Internal Service Funds
Insurance & Risk Mgmt. & Equipment
General Benefits Comps Replacement
Beginning Balance, FY15 $10,850,457 $2,516,262 $1,408,323 $2,388,723
(per audit, FYE 2014)
FY15 Estimated Revenues
35,947,489
6,935,306
816,277
1,771,057
Total Available:
46,797,946
9,451,568
2,224,600
4,159,780
FY15 Estimated Expenses
(35,724,258)
(6,905,744)
(809,702)
(1,407,340)
Proposed Budget Adjustment
(252,555)
0
0
0
Capital Expenses
(1,901,489)
0
0
0
Total Projected Expenses:
(37,878,302)
(6,905,744)
801 9,702)
(1,407,340)
Estimated Ending Balance FY15
8,919,644
2,545,824
1,414,898
2,752,"0
FY16 Budgeted Revenues
37,355,090
6,492,245
870,616
1,573,572
Total Available:
46,274,734
9,038,069
2,285,514
4,326,012
FY16 Budgeted Expenses
Capital Carryover
Capital Expenses
Total Projected Expenses:
(37,349,074) (6,484,245)
(934,086) (100,000)
(1,466,607) 0
(39,749,767) (6,584,245)
(868,025) (1,629,027)
(175,000) 0
(4,500) 0
(1,047,525) (1,629,027)
)rojected Ending Balance, FY16
6,524,967
2,453,824
1,237,989
2,696,985
_ess: Designated Reserve
(79,893)
(350,000)
(450,000)
0
\djusted Ending Balance
6,445,074
2,103,824
787,989
2,696,985
Recommended Reserve Levels per Fiscal Policy:
6,139,574 2,006,924 600,000 2,696,985
Available for Supplemental: 6,016 8,000 2,591 (55,455)
Available for Capital: 299,484 88,900 185,398 55,455
Total Available 305,500 96,900 187,989 0
10
Fund Balance Summary
`-- Estimated FYI 4-15 and Budgeted FYI 5-16
Special Revenue Funds
Hotel/ Juvenile EDC 112 Cent CCPD 114
Motel Case Fund Sales Tax Cent Sales Car Rental
Tax
$253,796 $164,822 $2,311,495 $686,176 $5,392,59'
(per audit, FYE 2014)
FY15 Estimated Revenues
364,086
100,703
4,548,739
2,209,990
14,198,782
Total Available:
617,882
265,525
6,860,234
2,896,166
19,591,373
FY15 Estimated Expenses
(304,407)
(84,927)
(4,351,975)
(2,137,629)
(11,656,276)
Proposed Budget Adjustment
0
0
0
0
(248,284)
Capital Expenses
5( 8,398)
0
53( 8,657)
18( 5.705)
(2,707,467)
Total Projected Expenses:
(362,805)
8( 4,927)
(4,890,632)
(2,323,334)
(14,612,027)
Estimated Ending Balance FY15
255,077
180,598
1,969,602
572,832
4,979,346
FY16 Budgeted Revenues
425,757
101,030
4,652,104
2,290,945
14,108,782
Total Available:
680,834
281,628
6,621,706
2,863,777
19,088,128
FY16 Budgeted Expenses
(370,721)
(86,010)
(4,097,391)
(2,253,636)
(11,496,233)
Capital Carryover
(10,000)
0
(604,933)
0
(2,610,400)
Capital Expenses
(70,000)
0
(948,165)
23( 7,825)
(2,643,775)
Total Projected Expenses:
(450,721)
8( 6.010)
(5,650,489)
(2,491,461)
(16,750,408)
'rojected Ending Balance, FY16
230,113
195,618
971,217
372,316
2,337,720
.ess: Designated Reserve
(67,209)
0
0
0
0
\djusted Ending Balance
162,904
195,618
971,217
372,316
2,337,720
Recommended Reserve Levels per Fiscal Policy.
60,940 14,139
Available for Supplemental:
Available for Capital:
Total Available
55,036 15,020
46,927 166.459
101,963 181,479
500,000
554,713
(83,496)
471,217
370,461
37,309
(35,4541
1,855
2,000,000
2,612,549
(2,274,8291
337,720
WE
Fund Balance Summary
L- Estimated FY14-15 and Budgeted FY15-16
Special Revenue Funds (continued)
Public Safety
Police
Police Drug Special
Glade
Seized Glade Cable PEG
Fund Revenue
Assets Parks PID Parks Fee Fund
Fund
Fund TIRZ
FY15 Estimated Revenues
39,942
183,439
194,780
93,263
392,581
125,128
Total Available:
267,823
258,946
1,034,232
750,000
403,183
530,285
FY15 Estimated Expenses
(1,000)
(167,712)
(249,228)
0
(385,668)
(120,000)
Proposed Budget Adjustment
0
0
0
0
0
0
Capital Expenses
0
0
(60,000)
0
0
(50,000)
Total Projected Expenses:
(1,000)
167 712
30( 9,228)
0
385 668
17( 0,000)
Estimated Ending Balance FY15
266,823
91,234
725,004
750,000
17,515
360,285
FY16 Budgeted Revenues
11000
147,169
0
0
561,844
120,000
Total Available:
267,823
238,403
725,004
750,000
579,359
480,285
FY16 Budgeted Expenses
(1,000)
(145,117)
(175,092)
(49,635)
(564,359)
(120,000)
Capital Carryover
0
0
0
0
0
0
Capital Expenses
20( 0,000)
0
(60,000)
0
0
0
Total Projected Expenses:
(201,000)
14f 5.117)
23( 5.092)
(49,635)
(564,359)
12( 0.000)
OR
'rojected Ending Balance, FY16
66,823
93,286
489,912
700,365
15,000
360,281
.ess: Designated Reserve
0
0
0
0
0
0
►djusted Ending Balance
66,823
93,286
489,912
700,365
15,000
360,285
Recommended Reserve Levels per Fiscal Policy.
0
0
0
0
0 0
Available for Supplemental: 0
2,052
(175,092)
(49,635)
(2,515) 0
Available for Capital: 66,823
91,234
665,004
750,000
17,515 360,285
Total Available 66,823
93,286
489,912
700,365
15,000 360,285
WA
Fund Balance Summary
Estimated FY14-15 and Budgeted FY15-16
Enterprise Funds
Drainage Texas
Water & Service Utility Recreation ,arbor Daze Texas Star Star
Wastewater Center System Classes Golf Sports
Complex
FYI Estimated Revenues
20,144,614
1,203,285
713,926
479,515
41,752
4,114,715
1,343,171
Residual Equity Transfer
0
0
0
0
0
40,000
0
Total Available:
25,497,100
1,241,890
1,056,707
782,746
68,849
4,162,007
1,459,605
FY15 Estimated Expenses
(19,950,650)
(1,191,805)
(713,262)
(464,305)
(38,246)
(4,153,154)
(1,396,708)
Capital Expenses
60( 4,311)
(10,500)
12( 5.000)
(76,252)
0
0
0
Total Projected Expenses:
(20,554,961)
(1,202,305)
83( 8,262)
(540,557)
3( 8.246)
(4,153,154)
(1,396,708)
Estimated Ending Balance FY15
4,942,139
39,585
218,445
242,189
30,603
8,863
62,897
FY16 Budgeted Revenues
22,346,434
1283,352
719,280
555,830
80,000
4,594,912
1,575,440
Total Available:
27,288,573
1,322,937
937,725
798,019
110,603
4,603,765
1,638,337
FY16 Budgeted Expenses
(22,235,934)
(1,283,352)
(716,150)
(552,841)
(79,500)
(4,544,913)
(1,570,007)
Capital Carryover
(233,074)
0
0
0
0
0
0
Capital Expenses
(245,988)
0
(60,000)
12( 3,936)
0
0
0
Total Projected Expenses:
(22,714,996)
(1,283,352)
(776,150)
67( 6,777)
(79,500)
(4,544,913)
(1,570,007)
,rojected Ending Balance, FY16 4,673,677 39,585 161,575 121,242 31,103 58,852 68,33Q
ess: Designated Reserve 0 0 0 0 0 0 d
adjusted Ending Balance 4,573,577 39,585 161,575 121,242 31,103 58,852 68,33d
Recommended Reserve Levels per Fiscal Policy:
4,569,028
Available for Supplemental: 110,600
Available for Capital: 10( 5.961)
Total Available 4,549
0
147,154
113,597
0
0
0
0
3,130
2,989
500
49,999
5,433
39,585
11,291
4_.656
30,603
88.853
62,897
39,585
14,421
7,645
31,103
58,852
68,330
13
Fund Balance Summary
Estimated FY14-15 and Budgeted FY15-16
Debt Service Funds
Texas Star
Texas Star
EDC 112 Water &
G.O.Debt Stars Sports
Golf
Service Center Debt Cent Sales Wastewater Complex
Course
Tax Debt Debt Debt
Debt
FY15 Estimated Revenues
10,163,048
710,365
907,103
607,654
159,400
612,049
Total Available:
10,825,063
844,804
909,098
620,233
167,409
666,452
FY15 Estimated Expenses
(4,121,578)
(710,365)
(907,103)
(607,754)
(159,400)
(612,049)
Proposed Budget Adjustment
(6,163,986)
0
0
0
0
0
Total Projected Expenses:
(10,285,564)
71( 0,365)
90( 7,103)
(607,754)
15( 9,400)
61j 2,049)
Estimated Ending Balance FY15
539,499
134,439
1,995
12,479
8,009
54,403
FY16 Budgeted Revenues
4,214,353
710,105
169,376
817,909
163,200
613,849
Total Available:
4,753,852
844,544
171,371
830,388
171,209
668,252
FY16 Budgeted Expenses
(4,328,718)
(709,805)
(169,376)
(817,909)
(163,200)
(613,849)
Capital Carryover
0
0
0
0
0
0
Capital Expenses
0
0
0
0
0
0
Total Projected Expenses:
(4,328,718)
70( 9.805)
16( 9.376)
81( 7,909)
16( 3,200)
61j 3,849)
'rojected Ending Balance, FY16 425,134 134,739 1,995 12,479 8,009 54,4M
ess: Designated Reserve 0 (59,410) 0 0 0 C
adjusted Ending Balance 425,134 75,329 1,995 12,479 8,009 54,4M
Recommended Reserve Levels per Fiscal Policy:
383,988
Available for Supplemental: (114,365)
Available for Capital: 155,511
Total Available 41,146
0
0
0
0
0
300
0
0
0
0
75,029
1,995
12,479
8,009
54,403
75,329
1,995
12,479
8,009
54,403
14
Fund Balance Summary
Estimated FY14-15 and Budgeted FY15-16
Reserve Funds
Water &
Water &
Texas Star
EDC 112 Cent
Wastewater
Wastewater
Sports
Texas Star
Sales Tax Debt
Debt &
Rate Stabilization
Complex
Golf Course
Reserve
Emergency
Reserve
Reserve
Reserve"
Reserve
$911.922
$805,180
$1,151,896
$1,031,731
$923,377
(per audit, FYE 2014)
FY15 Estimated Revenues
9,220
498,124
334,253
99,771
230,937
Total Available:
921,142
1,303,304
1,486,149
1,131,502
1,154,314
FY15 Estimated Expenses
(9,220)
0
(705,850)
0
(100,000)
Proposed Budget Adjustment
0
0
0
0
(40,000)
Capital Expenses
0
0
0
0
(65,000)
Total Projected Expenses:
99,,220)
0
(705,850)
0
(205,000)
Estimated Ending Balance FY15
911,922
1,303,304
780,299
1,131,502
949,314
FY16 Budgeted Revenues
0
0
5.000
100,400
207,625
Total Available:
911,922
1,303,304
785,299
1,231,902
1,156,939
FY16 Budgeted Expenses
0
0
(135,235)
0
(100,000)
Capital Carryover
0
0
0
0
0
Capital Expenses
73{ 0.000)
0
0
(425,000)
(75,000)
Total Projected Expenses:
73( 0.000)
0
(135,235)
42( 5,000)
(175,000)
)rojected Ending Balance, FY16 181,922 1,303,304 650,064 806,902 981,939
_ess: Designated Reserve (169,0761 (1,146,956) 0 16( 1.300) (525.46
fi
\djusted Ending Balance 12,846 156,348 650,064 645,602 456,473
Recommended Reserve Levels per Fiscal Policy.
0
0
0
322,604
933,886
Available for Supplemental: 0
0
(130,235)
100,400
107,625
Available for Capital: 12,846
156,348
780,299
222,598
58( 5.038)
Total Available 12,846
156,348
650,064
322,998
(477,413)
In prior years the Texas Star Golf Course Reserves and CIP funds have been combined. Reserves and CIP have now been separated for
accounting purposes, therefore beginning Working Capital has been adjusted to show only Reserve Funds. CIP fund summary will show the
other portion of beginning Working Capital amounts.
15
Where Does The Money Come From?
FY15-16
Debt **Other
Risk/WC 6% 7%
Insurance 1%
Budgeted FY14-15 Proposed FY15-16
Use of Use of
Fund Revenue Reserves Revenue Reserves
General
$
35,741,295
$
2,871,610
Hotel/Motel
$
315,050
$
68,398
Juvenile Case
$
115,030
$
-
EDC'Y20 Sales Tax
$
4,444,038
$
1,058,381
CCPD'Y40 Sales Tax
$
2,183,294
$
185,705
Police Seized Assets Fund
$
-
$
309,228
Police Drug Fund
$
1,000
$
-
Public Safety Special Revenue
$
146,439
$
-
Car Rental
$
13,879,560
$
5,337,787
Glade Parks PID
$
93,263
$
-
Glade Parks TIRZ
$
392,265
$
-
Cable PEG Fund
$
120,000
$
50,000
Water & Wastewater
$
21,036,472
$
837,385
Service Center
$
1,192,805
$
10,500
Drainage Utility
$
714,520
$
125,000
Recreation Classes
$
474,030
$
107,000
Arbor Daze
$
80,010
$
-
Texas Star Golf Course (TSGC)
$
4,465,069
$
-
Texas Star Sports Complex (TSSC)
$
1,572,580
$
-
Equip. Replacement
$
1,728,117
$
-
Insurance
$
6,915,989
$
100,000
Risk/WC
$
816,277
$
175,000
G.O. Debt
$
3,641,291
$
94,674
Star Center Debt
$
710,365
$
-
EDC Debt
$
907,103
$
-
Water & Wastewater Debt
$
607,654
$
_
TSSC Debt
$
159,400
$
-
TSGC Debt
$
612,049
$
-
TOTAL
$
103,064 965
$
11,330,668
$ 37,355,090 $ 2,400,693
$
425,757
$
80,000
$
101,030
$
-
$
4,652,104
$
1,553,098
$
2,290,945
$
237,825
$
-
$
235,092
$
1,000
$
200,000
$
147,169
$
-
$
14,108, 782
$
5,254,175
$
-
$
49,635
$
561,844
$
2,515
$
120,000
$
-
$
22,346,434
$
479,062
$
1,283,352
$
-
$
719,280
$
60,000
$
555,830
$
123,936
$
80,000
$
-
$
4,594,912
$
_
$
1,575,440
$
-
$
1,573,572
$
55,455
$
6,492,245
$
100,000
$
870,616
$
179,500
$
4,214,353
$
114,365
$
710,105
$
-
$
169,376
$
-
$
817,909
$
-
$
163,200
$
-
$
613,849
$
-
$
106, 544,194
$
11,125, 351
i[:
FY15-16
Where Does The Money Go?
Debt
Risk/WC 7%
"Other
7%
Budgeted FY14-15 Proposed FY15-16
Operating Capital Operating Capital
Fund Expenses Expenses Expenses Expenses
General
$
35,724,258
$
2,871,610
Hotel/Motel
$
304,407
$
68,398
Juvenile Case
$
84,927
$
-
EDC %0 Sales Tax
$
4,437,184
$
1,058,381
CCPD %0 Sales Tax
$
2,137,629
$
185,705
Police Seized Assets Fund
$
249,228
$
60,000
Police Drug Fund
$
1,000
$
-
Public Safety Special Revenue
$
145,212
$
-
Car Rental
$
11,656,276
$
5,337,787
Glade Parks PID
$
31,381
$
-
Glade Parks TIRZ
$
392,265
$
-
Cable PEG Fund
$
120,000
$
50,000
Water & Wastewater
$
21,006,135
$
837,385
Service Center
$
1,192,805
$
10,500
Drainage Utility
$
713,262
$
125,000
Recreation Classes
$
464,305
$
107,000
Arbor Daze
$
79,500
$
-
Texas Star Golf Course (TSGC)
$
4,456,616
$
Texas Star Sports Complex (TSSC)
$
1,572,475
$
Equip. Replacement
$
1,407,340
$
-
Insurance
$
6,905,744
$
100,000
Risk/WC
$
809,702
$
175,000
G.O. Debt
$
3,735,965
$
-
Star Center Debt
$
710,365
$
EDC Debt
$
907,103
$
-
Water & Wastewater Debt
$
607,654
$
TSSC Debt
$
159,400
$
-
TSGC Debt
$
612,049
$
-
TOTAL
$
100,624,187
$
10,986,766
$ 37,349,074 $ 2,400,693
$
370,721
$
80,000
$
86,010
$
-
$
4,097,391
$
1,553,098
$
2,253,636
$
237,825
$
175,092
$
60,000
$
1,000
$
200,000
$
145,117
$
-
$
11,496,233
$
5,254,175
$
49,635
$
-
$
564,359
$
_
$
120,000
$
-
$
22,235,934
$
479,062
$
1,283,352
$
-
$
716,150
$
60,000
$
552,841
$
123,936
$
79,500
$
-
$
4,544,913
$
-
$
1,570,007
$
-
$
1,629,027
$
-
$
6,484,245
$
100,000
$
868,025
$
179,500
$
4,328,718
$
-
$
709,805
$
$
169,376
$
-
$
817,909
$
-
$
163,200
$
$
613,849
$
-
$
103,475,119
$
10,728,289
17
FY15-16
General Fund Revenues
Property Taxes
31%
Miscellaneous
2%
Tran
7'
o% Fines & Fees
13%
Sales & Uses Taxes
32%
Franchise Fees
12%
Licenses/Permits
3%
Proposed
FY15 Budget to
General Fund
Actual
Budget
Estimated
Budget
FY16 Proposed
Revenues
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
Property Taxes
$
10,145,867
$
10,799,160
$
10,799,160
$
11,332,966
$
533,806
5%
Prior Year Property Taxes
$
35,365
$
40,000
$
40,000
$
40,000
$
-
0%
Penalties & Interest
$
53,131
$
60,000
$
58,500
$
58,000
$
(2,000)
(3%)
Sales Tax
$
8,753,204
$
8,821,633
$
9,076,363
$
9,442,356
$
620,723
7%
Additional Sales Tax
$
2,193,665
$
2,217,009
$
2,269,091
$
2,360,589
$
143,580
6%
Mixed Drink Tax
$
69,160
$
73,000
$
72,300
$
82,400
$
9,400
13%
Electric Franchise
$
1,719,259
$
1,625,000
$
1,674,141
$
1,675,882
$
50,882
3%
Gas Franchise
$
425,948
$
325,000
$
440,000
$
435,000
$
110,000
34%
Telephone Franchise
$
330,022
$
317,950
$
317,950
$
317,950
$
-
0%
Sanitation Service
$
194,961
$
196,200
$
211,802
$
211,802
$
15,602
8%
Recycling Franchise Fee
$
16,526
$
16,000
$
17,549
$
17,549
$
1,549
10%
Cable Franchise Fee
$
672,194
$
645,000
$
645,000
$
665,000
$
20,000
3%
W&WW Franchise Tax
$
963,936
$
1,051,824
$
1,036,292
$
1,117,322
$
65,498
6%
Other Permits
$
20,475
$
18,000
$
31,602
$
20,000
$
2,000
11%
Health Permits
$
78,575
$
80,000
$
70,000
$
80,000
$
-
0%
Fire Permits
$
38,536
$
43,000
$
58,000
$
46,000
$
3,000
7%
Contractor Regulatory License
$
61,100
$
60,000
$
65,950
$
60,000
$
-
0%
Minimum Housing
$
218,529
$
200,000
$
193,767
$
194,000
$
(6,000)
(3%)
Misc. Permits and Fees
$
58,567
$
47,800
$
57,704
$
51,100
$
3,300
7%
Building Permits
$
845,258
$
590,000
$
771,000
$
590,000
$
-
0%
Swimming Pools/Concessions
$
250,403
$
223,600
$
230,000
$
265,000
$
41,400
19%
Auto Theft Task Force Grant
$
89,427
$
87,000
$
87,000
$
92,000
$
5,000
6%
School Resource Officers
$
290,040
$
301,650
$
301,650
$
307,700
$
6,050
2%
Municipal Court
$
3,366,667
$
3,368,630
$
2,922,694
$
3,244,300
$
(124,330)
(4%)
Library Fees
$
53,880
$
54,400
$
43,689
$
49,600
$
(4,800)
(9%)
Ambulance Fees
$
869,270
$
910,000
$
966,462
$
976,127
$
66,127
7%
Alarm Revenue
$
126,140
$
125,000
$
127,100
$
130,000
$
5,000
4%
Jail Revenue
$
346,665
$
290,000
$
173,735
$
175,000
$
(115,000)
(40%)
Interest Income
$
26,601
$
30,000
$
22,000
$
35,000
$
5,000
17%
Miscellaneous
$
73,456
$
51,650
$
88,415
$
99,650
$
48,000
93%
Tower Lease
$
430,889
$
430,458
$
452,512
$
450,000
$
19,542
5%
Betterment/Contributions
$
15,069
$
15,000
$
14,262
$
14,500
$
(500)
(3%)
Transfers
$
2,532,431
$
2,627,331
$
2,611,799
$
2,718,297
$
90,966
3%
TOTAL REVENUES
$
35,365,217
$
35,741,295
$ 35,947,489
$
37,355,090
$
1,613,795
5%
Use of Reserves
$
-
$
2,871,610
$
1,901,489
$
2,400,693
$
470,917
16%
TOTAL RESOURCES
$
35,365,217
$
38,612,905
$ 37,848,978
$
39,755,783
$
1,142,878
3%
18
TAX RATE SCENARIOS
As Computed from July 2015 Certified Tax Roll
Fiscal Year 2015-16
Revenue at
Revenue at
Revenue at
Fiscal Year
2014-15
Effective Tax Rate
Proposed Rate
Rollback Rate
Total Tax Rate
0.467500
0.455284
0.467500
0.486394
Debt Tax Rate
0.102995
0.100929
0.100929
0.100929
M & O Tax Rate
0.364505
0.354355
0.366571
0.385465
Assessed Valuation (a)
$3,050,289,663
$3,153,297,953
$3,153,297,953
$3,153,297,953
Adj. Net Taxable Value Assessed (b)
$2,829,162,243
$2,920,707,862
$2,920,707,862
$2,920,707,862
TIF Increment Value c
$427480,635
53,941,226
53,941,226
53,941,226
Total Debt
$4,260,328
$4,451,708
$4,451,708
$4,451,708
Debt Paid by other Sources
($1,298,621)
($1,503,850)
($1,503,850)
($1,503,850)
Taxable Debt Service
Debt Revenue
$2,961,707
$2,972,233
$2,947,858
$2,947,836
$2,947,85
�
�,947 8
$2,947,858
$2,947,836
Prior Year Debt Revenue
$2,948,975
$2,972,233
$2,972,233
$2,972,233
Increase (Decrease) in Debt Revenue
$23,258
$24,397
$24,397
$24,397
M&O Revenue - General Fund
$10,025,545
$10,194,434
$10,545,876
$11,089,437
Ceiling Revenues
$722,774
$787,090
$787,090
$787,090
TIF Assessment - City Portion
$50,840
$0
$0
$0
Total General Fund Tax Revenue
$10,799,160
$10,981,524
$11,332,966
$11,876,527
Prior Year M& 0 Revenue
$10,107,677
$10,799,160
$10,799,160
$10,799,160
Increase(Decrease)in Ii Revenue
$691,483
$182,364
$533,806
$1,077,367
Total Increase in Tax Revenue
$714,741
$157,967
$509,409
$1,052,970
li.[0S0a
(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 TIF increment $53,941,226 and authorized ceiling Over 65 $166,507,443 and
Disabled Persons $12,141,422.
(c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($71,921,634 @ 75% = $53,941,226).
Note: Under these circumstances each penny of tax equals approximately $287,690 ($2,920,707,863*.01*.985/100 = $287,690).
Note: FY2014-15 Adj. Net Taxable Value amended to exclude Over 65 and Disabled which is now shown as Ceiling Revenues for
comparison purposes.
M&O Revenues are at a collection rate of approximately 98.5%. Debt Revenues are at 100% collections.
M&O = Maintenance and Operations
19
General Fund Expenditures
FY15-16
Public Works PACS
Capital
Finance
5%
6%
6%
City Admin
4%
2%
Admin Srvcs
6%
Non -Depart
12%
�r
Police
Development
'r4r`
33%
2%
Fire
24%
Proposed
FYI Budget to
General Fund
Actual
Budget
Estimated
Budget
FY16 Proposed
Expenditures
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
City Council
$ 28,261
$
40,875
$
40,875
$ 40,875
$ -
0%
City Administration
$ 503,494
$
552,755
$
552,755
$ 541,930
$ (10,825)
(2%)
City Secretary
$ 316,171
$
352,477
$
352,477
$ 371,870
$ 19,393
6%
Communications/Marketing
$ 10,664
$
23,475
$
23,475
$ 23,475
$ -
0%
Total - City Administration
$ 858,591
$
969,582
$
969,582
$ 978,150
$ 8,568
1%
Finance/Budget
$ 215,284
$
232,304
$
232,304
$ 243,771
$ 11,467
5%
Municipal Court
$ 684,997
$
712,871
$
712,871
$ 726,114
$ 13,243
2%
Accounting
$ 221,572
$
321,144
$
321,144
$ 350,198
$ 29,054
9%
Purchasing
$ 79,818
$
91,643
$
91,643
$ 86,934
$ 4,709
5%
Total - Finance $
1,201,671
$
1,357,962
$
1,357,962
$ 1,407,017
$ 49,055
4%
Emergency Management
$ 29,387
$
50,775
$
50,775
$ 50,775
$ -
0%
Police Code Compliance
$ 1,415,752
$
1,581,518
$
1,581,518
$ 1,648,960
$ 67,442
4%
Police Administration
$ 684,577
$
819,734
$
819,734
$ 1,000,110
$ 180,376
22%
Police Patrol
$ 4,657,085
$
4,881,511
$
4,881,511
$ 5,118,244
$ 236,733
5%
Police CID
$ 1,740,664
$
1,621,319
$
1,621,319
$ 1,633,063
$ 11,744
1%
Police Service
$ 1,897,692
$
2,023,770
$
2,023,770
$ 2,072,180
$ 48,410
2%
Police Detention
$ 1,436,480
$
1,537,385
$
1,537,385
$ 1,600,720
$ 63,335
4%
Total -Police $
11,861,637
$
12,516,012
$
12,516,012
$ 13,124,052
$ 608,040
5%
Fire Marshal/Education
$ 546,860
$
570,860
$
570,860
$ 561,000
$ (9,860)
(2%)
Fire Administration
$ 482,016
$
498,143
$
498,143
$ 514,693
$ 16,550
3%
EMS/Suppression
$ 7,521,386
$
7,952,330
$
7,952,330
$ 8,281,245
$ 328,915
4%
Total -Fire
$ 8,550,262
$
9,021,333
$
9,021,333
$ 9,356,938
$ 335,605
4%
Information Services
$ 322,925
$
343,371
$
343,371
$ 310,821
$ (32,550)
(9%)
Personnel
$ 368,073
$
408,432
$
408,432
$ 408,839
$ 407
0%
Facility Maintenance
$ 908,101
$
907,210
$
907,210
$ 939,466
$ 32,256
4%
Libra
$ 670,355
$
709,266
$
709,266
$ 728,164
$ 18,898
3%
Total - Administrative Services $
2,269,454
$
2,368,279
$
2,368,279
$ 2,387,290
$ 19,011
1%
Planning & Development
$ 263,811
$
291,732
$
291,732
$ 307,665
$ 15,933
5%
Inspection Services
$ 308,754
$
327,359
$
327,359
$ 353,221
$ 25,862
8%
Total -Development $
572,565
$
619,091
$
619,091
$ 660,886
$ 41,795
7%
Recreation
$ 595,802
$
656,474
$
656,474
$ 665,687
$ 9,213
1%
Parks
$ 1,211,188
$
1,301,269
$
1,301,269
$ 1,359,322
$ 58,053
4%
Swimming Pools
$ 89,329
$
132,500
$
132,500
$ 159,460
$ 26,960
20% tfQ
"s4
Senior Center
$ 219,707
$
232,147
$
232,147
$ 271,034
$ 38,887
17%
Recreation Admin.
$ 57,998
$
68,386
$
68,386
$ 71,341
$ 2,955
4%
Total -Parks & Comm Srvcs
$ 2,174,024
$
2,390,776
$
2,390,776
$ 2,526,844
$ 136,068
6%
Street Maintenance
$ 1,253,036
$
1,538,892
$
1,538,892
$ 1,593,843
$ 54,951
4%
Animal Control
$ 263,362
$
296,945
$
296,945
$ 296,019
$ (926)
(0%)
City Engineer
$ 60,129
$
85,871
$
85,871
$ 107,537
$ 21,666
25%
Total - Public Works
$ 1,576,526
$
1,921,708
$
1,921,708
$ 1,997,399
$ 75,691
4%
Legal Services
$ 104,999
$
130,000
$
130,000
$ 130,000
$ -
0%
Non -Departmental
$ 3,978,604
$
4,400,515
$
4,653,070
$ 4,751,498
$ 350,983
8%
Betterment
$ 17,908
$
29,000
$
29,000
$ 29,000
$ -
0%
Total - Non -Depart.
$ 4,101,511
$
4,559,515
$
4,812,070
$ 4,910,498
$ 350,983
8%
Total Operating Expenses
$ 33,166,242
$
35,724,258
$
35,976,813
$ 37,349,074
$ 1,624,816
5%
Capital Expenses
$ 1,239,192
$
2,871,610
$
1,901,489
$ 2,400,693
$ (470,917)
(16%)
Total Expenses
$ 34,405,434
$
38,595,868
$
37,878,302
$ 39,749,767
$ 1,153,899
30/.
20
Water & Wastewater Revenues
FYI 5-16
Wastewater
38%
Penalties Reclaimed Water
1% 1%
Water
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
FY15 Budget to
Water & Wastewater
Actual
Budget
Estimated
Budget
FY16 Proposed
Revenues
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
Interest Income(')
$ 11,095
$ 12,000
$ 12,000
$ 12,000
$ -
0%
Sanitation
$ 189,041
$ 190,000
$ 195,000
$ 195,000
$ 5,000
3%
Water Service
$ 10,786,403
$ 11,691,856
$ 11,154,039
$ 12,489,527
$ 797,671
7%
Wastewater Service
$ 7,100,795
$ 7,735,966
$ 7,459,904
$ 8,403,094
$ 667,128
9%
Reclaimed Water Service
$ 167,083
$ 473,650
$ 152,671
$ 266,813
$ (206,837)
(44%)
New Meters(i)
$ 31,453
$ 25,000
$ 60,000
$ 60,000
$ 35,000
140%
Reconnect Fees(l)
$ 221,675
$ 220,000
$ 220,000
$ 220,000
$ -
0%
Inspection Fees(')
$ 184,180
$ 65,000
$ 275,000
$ 85,000
$ 20,000
31%
Miscellaneous(')
$ 42,190
$ 35,000
$ 35,000
$ 35,000
$ -
0%
Penalties
$ 222,912
$ 250,000
$ 227,000
$ 230,000
$ (20,000)
(8%)
Initiationsffransfer Fees(i)
$ 29,880
$ 26,000
$ 26,000
$ 30,000
$ 4,000
15%
Recycling Fees
$ 316,643
$ 312,000
$ 328,000
$ 320,000
$ 8,000
3%
Use of Rate Stabilization
$ 1,232,180
$ 289,751
$ 289,751
$ 135,235
$ (154,516)
(53%)
Rate Stabilization Rebate
$ (212,180)
$ (289,751)
$ (289,751)
$ (135,235)
$ 154,516
(53%)
TOTAL REVENUES
$ 20,323,350
$ 21,036,472
$ 20,144,614
$ 22,346,434
$ 1,309,962
6%
Use of Reserves
$ 40,280
$ 837,385
$ 604,311
$ 479,062
$ (358,323)
(43%)
TOTAL RESOURCES
$ 20,363,631
$ 21,873,857
$ 20,748,925
$ 22,825,496
$ 951,639
4%
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'
21
Water & Wastewater Expenditures
M 5-16
Capital
GIS 2%
2%
Wastewater Treatment
19%
Water
Non -Depart.
37%
4% 32%
Finance
2%
Public Works
2%
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
FY15 Budget to
Water & Wastewater
Actual
Budget
Estimated
Budget
FY16 Proposed
Expenditures
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
Water Office
$
410,737
$
442,066
$
442,066
$
442,746
$
680
0%
Total -Finance
$
410,737
$
442,066
$
442,066
$
442,746
$
680
0%
City Engineer
$
265,067
$
298,657
$
283,657
$
312,389
$
13,732
5%
Water Production
$
7341,381
$
7,036,183
$
6,219,332
$
7.198,968
$
162,785
2%
Water Distribution
$
907,062
$
890,990
$
850,843
$
923,870
$
32,880
4%
Wastewater Treatment
$
3,379,744
$
4.122,728
$
3,877,305
$
4,370,324
$
247,596
6%
Meter Reading
$
58,738
$
62,131
$
61,131
$
63,612
$
1,481
2%
Total -Public Works
$
11,951,992
$
12,410,689
$
11,292,268
$
12,869,163
$
458,474
4%
Recycling
$
26,796
$
41300
$
41,300
$
41,300
$
-
0%
GIS
$
501,592
$
524,584
$
524,584
$
572,265
$
47,681
9%
Legal Services
$
75,000
$
75,000
$
75.000
$
75,000
$
-
0%
Non -Departmental
$
7,215,197
$
7.512.496
$
7,575,432
$
8,235,460
$
722,964
10%
Total -Non Departmental
$
7,818,585
$
8,153,380
$
8,216,316
$
8,924,025
$
770,645
9%
Total Operating Expenses
$
20,181,314
$
21,006,135
$
19,950,650
$
22,235,934
$
1,229,799
6%
Capital Expenses
$
182.317
$
837,385
$
604.311
$
479,062
$
358,323
43%
Total Expenses
$
20,363,631
$
21,843,520
$
20,554,961
$
22,714,996
$
871,476
4%
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.
W
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.
Proposed
FYI Budget to
Enterprise
Actual
Budget
Estimated
Budget
FYI Proposed
Funds
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
Service Center Fund:
Revenues
$
1,221,368
$
1,192,805
$
1,203,285
$
1,283,352
$
90,547
8%
Operating Expenses
$
1,207,012
$
1,192,805
$
1,191,805
$
1,283,352
$
90,547
8%
Use of Reserves
$
1,507,935
$
10,500
$
10,500
$
-
$
(10,500)
(100%)
Capital Expenses
$
1,522,291
$
10,500
$
10,500
$
-
$
(10,500)
(100%)
Drainage Utility System:
Revenues
$
713,064
$
714,520
$
713,926
$
719,280
$
4,760
1%
Operating Expenses
$
677,841
$
713,262
$
713,262
$
716,150
$
2,888
0%
Use of Reserves
$
-
$
125,000
$
125,000
$
60,000
$
(65,000)
(52%)
Capital Expenses
$
-
$
125,000
$
125,000
$
60,000
$
(65,000)
(52%)
Recreation Classes:
Revenues
$
530,734
$
474,030
$
479,515
$
555,830
$
81,800
17%
Operating Expenses
$
564,986
$
464,305
$
464,305
$
552,841
$
88,536
19%
Use of Reserves
$
49,288
$
107,000
$
76,252
$
123,936
$
16,936
16%
Capital Expenses
$
15,036
$
107,000
$
76,252
$
123,936
$
16,936
16%
Arbor Daze:
Revenues
$
76,419
$
80,010
$
41,752
$
80,000
$
(10)
(0%)
Operating Expenses
$
82,852
$
79,500
$
38,246
$
79,500
$
-
0%
Use of Reserves
$
6,433
$
-
$
-
$
-
$
-
0%
Capital Expenses
$
-
$
-
$
-
$
-
$
-
0%
Texas Star Golf Course:
Revenues
$
4,019,279
$
4,465,069
$
4,154,715
$
4,594,912
$
129,843
3%
Operating Expenses
$
3,974,186
$
4,456,616
$
4,153,154
$
4,544,913
$
88,297
2%
Use of Reserves
$
-
$
-
$
-
$
-
$
-
0%
Capital Expenses
$
-
$
-
$
-
$
-
$
-
0%
Texas Star Sports Complex
Revenues
$
1,515,386
$
1,572,580
$
1,343,171
$
1,575,440
$
2,860
0%
Operating Expenses
$
1,480,666
$
1,572,475
$
1,396,708
$
1,570,007
$
(2,468)
(0%)
Use of Reserves
$
-
$
-
$
53,537
$
-
$
-
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 Ctty'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.
23
M
OR
Special Revenue Operating Funds
This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds
presented within the City of Euless' Annual Operating Budget.
Proposed
FYI Budget to
Special Revenue
Actual
Budget
Estimated
Budget
FY16 Proposed
Funds
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
Hotel/Motel:
Revenues
$
343,354
$
315,050
$
364,086
$
425,757
$
110,707
35%
Operating Expenses
$
304,165
$
304,407
$
304,407
$
370,721
$
66,314
22%
Use of Reserves
$
811
$
68,398
$
58,398
$
80,000
$
11,602
17%
Capital Expenses
$
40,000
$
68,398
$
58,398
$
80,000
$
11,602
17%
Juvenile Case:
Revenues
$
105,510
$
115,030
$
100,703
$
101,030
$
(14,000)
(12%)
Operating Expenses
$
73,395
$
84,927
$
84,927
$
86,010
$
1,083
1%
Use of Excess Reserves
$
-
$
-
$
-
$
-
$
-
0%
Capital Expenses
$
-
$
-
$
-
$
-
$
-
0%
EDC %0 Sales Tax:
Revenues
$
4,398,183
$
4,444,038
$
4,548,739
$
4,652,104
$
208,066
5%
Operating Expenses
$
3,956,933
$
4,437,184
$
4,351,975
$
4,097,391
$
(339,793)
(8%)
Use of Reserves
$
-
$
1,058,381
$
538,657
$
1,553,098
$
494,717
47%
Capital Expenses
$
221,173
$
1,058,381
$
538,657
$
1,553,098
$
494,717
47%
CCPD %0 Sales Tax:
Revenues
$
2,169,576
$
2,183,294
$
2,209,990
$
2,290,945
$
107,651
5%
Operating Expenses
$
1,851,550
$
2,137,629
$
2,137,629
$
2,253,636
$
116,007
5%
Use of Reserves
$
-
$
185,705
$
185,705
$
237,825
$
52,120
28%
Capital Expenses
$
236,514
$
185,705
$
185,705
$
237,825
$
52,120
28%
Police Seized Assets Fund:
Revenues
$
338
$
-
$
194,780
$
-
$
-
0%
Operating Expenses
$
142,842
$
249,228
$
249,228
$
175,092
$
(74,136)
(30%)
Use of Reserves
$
1,589,107
$
309,228
$
114,448
$
235,092
$
(74,136)
(24%)
Capital Expenses
$
1,446,603
$
60,000
$
60,000
$
60,000
$
-
0%
Police Drug Fund
Revenues
$
107,275
$
1,000
$
39,942
$
1,000
$
-
0%
Operating Expenses
$
5,557
$
1,000
$
1,000
$
1,000
$
-
0%
Use of Reserves
$
-
$
-
$
-
$
200,000
$
200,000
0%
Capital Expenses
$
-
$
-
$
-
$
200,000
$
200,000
0%
Public Safety Special Revenue
Revenues
$
216,128
$
146,439
$
183,439
$
147,169
$
730
0%
Operating Expenses
$
216,057
$
145,212
$
167,712
$
145,117
$
(95)
(0%)
Use of Reserves
$
-
$
-
$
-
$
-
$
-
0%
Capital Expenses
$
-
$
-
$
-
$
-
$
-
0%
Car Rental Tax:
Revenues
$
14,091,095
$
13,879,560
$
14,198,782
$
14,108,782
$
229,222
2%
Operating Expenses
$
11,853,381
$
11,656,276
$
11,904,560
$
11,496,233
$
(160,043)
(1%)
Use of Reserves
$
-
$
5,337,787
$
2,707,467
$
5,254,175
$
(83,612)
(2%)
Capital Expenses
$
718,104
$
5,337,787
$
2,707,467
$
5,254,175
$
(83,612)
(2%)
Glade Parks PID
Revenues
$
718,012
$
93,263
$
93,263
$
-
$
(93,263)
(100%)
Operating Expenses
$
117,335
$
31,381
$
-
$
49,635
$
18,254
58%
Use of Reserves
$
-
$
-
$
-
$
49,635
$
49,635
0%
Capital Expenses
$
-
$
-
$
-
$
-
Glade Parks TIRZ
Revenues
$
131,532
$
392,265
$
392,581
$
561,844
$
169,579
43%
Operating Expenses
$
120,930
$
392,265
$
385,668
$
564,359
$
172,094
44%
Use of Reserves
$
-
$
-
$
-
$
2,515
$
2,515
0%
Capital Expenses
$
-
$
-
$
-
$
-
$
-
0%
Cable PEG Fund:
Revenues
$
135,835
$
120,000
$
125,128
$
120,000
$
-
0%
Operating Expenses
$
21,145
$
120,000
$
120,000
$
120,000
$
-
0%
Use of Reserves
$
-
$
50,000
$
50,000
$
-
$
(50,000)
(100%)
Capital Expenses
$
-
$
50,000
$
50,000
$
-
$
(50,000)
(100%)
IJ,(....
F
24
Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular
purposes.
The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated
primarily for the promotion and advertisement of the City of Euless.
The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and
operating costs required to process juvenile cases.
The EDC '/20 Sales Tax Fund is used to account for the %0 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)'/40 Sales Tax Fund is used to account for'Y40 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
from the Glade Parks TIRZ.
The Glade Parks Public Improvement District #2 (PID#2) 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 from the Glade Parks TIRZ.
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.
25
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.
1,.
Internal Service
Funds
Actual
FY 14
Budget
FY 15
Estimated
FY 15
Proposed
Budget
FY 16
FY15 Budget to
FYI Proposed
$ Diff % Diff.
Equipment Replacement:
Revenue
$
1,184,390
$
1,728,117
$
1,771,057
$
1,573,572
$
(154,545)
(9%)
Operating Expenses
$
1,664,526
$
1,407,340
$
1,407,340
$
1,629,027
$
221,687
16%
Use of Excess Reserves
$
480,136
$
-
$
-
$
55,455
$
55,455
0%
Insurance:
Revenue
$
5,347,235
$
6,915,989
$
6,935,306
$
6,492,245
$
(423,744)
(6%)
Operating Expenses
$
5,477,802
$
6,905,744
$
6,905,744
$
6,484,245
$
(421,499)
(6%)
Use of Reserves
$
130,567
$
100,000
$
-
$
100,000
$
-
0%
Capital Expenses
$
-
$
100,000
$
-
$
100,000
$
-
0%
RiskMC Management:
Revenue
$
806,967
$
816,277
$
816,277
$
870,616
$
54,339
7%
Operating Expenses
$
671,574
$
809,702
$
809,702
$
868,025
$
58,323
7%
Use of Reserves
$
-
$
175,000
$
-
$
179,500
$
4,500
3%
Capital Expenses
$
76,219
$
175,000
$
-
$
179,500
$
4,500
3%
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.
26
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.
Proposed
Debt Service Actual Budget Estimated Budget
Funds FY 14 FY 15 FY 15 FY 16
General Obligation Debt
Revenues $ 3,561,069 $ 3,641,291 $ 10,163,048 $ 4,214,353 $
Operating Expenses $ 3,553,619 $ 3,735,965 $ 10,285,564 $ 4,328,718 $
Use of Reserves $ 2,979 $ 94,674 $ 122,516 $ 114,365 $
Star Center Debt
Revenues $ 694,866 $ 710,365 $
Operating Expenses $ 712,915 $ 710,365 $
Use of Reserves $ 18,049 $ - $
EDC Debt Service
Revenues $
Operating Expenses $
Use of Reserves $
Water & Wastewater Debt
Revenues $
Operating Expenses $
Use of Reserves $
Texas Star Sports Complex Debt
Revenues $
Operating Expenses $
Use of Reserves $
Texas Star Golf Course Debt
Revenues $
Operating Expenses $
Use of Reserves $
FY15 Budget to
FYI Proposed
Diff % Diff.
573,062 16%
592,753 16%
19,691 21%
710,365 $ 710,105 $ (260)
710,365 $ 709,805 $ (560)
904,615 $ 907,103 $ 907,103 $ 169,376 $ (737,727)
904,615 $ 907,103 $ 907,103 $ 169,376 $ (737, 727)
528,701 $ 607,654 $ 607,654 $ 817,909 $ 210,255
524,051 $ 607,654 $ 607,754 $ 817,909 $ 210,255
- $ - $ 100 $ - $ -
163,900 $ 159,400 $ 159,400 $ 163,200 $ 3,800
163,525 $ 159,400 $ 159,400 $ 163,200 $ 3,800
610,262 $ 612,049 $ 612,049 $ 613,849 $ 1,800
608,850 $ 612,049 $ 612,049 $ 613,849 $ 1,800
(0%)
(0%)
0%
(81%) "7
(81 %) f"
0%
;1
35%
35%
0%
2%
2%
0%
0%
0%
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.
27
Personnel Counts
ACTUAL
BUDGETED ESTIMATED
BUDGETED
CITY MANAGERS OFFICE
3.50
3.50
3.50
3.50
CITY SECRETARY
3.50
3.50
3.50
3.50
INFORMATION SERVICES
1.00
1.00
1.00
1.00
FACILITY MAINTENANCE
3.00
3.00
3.00
3.00
LIBRARY
9.00
9.00
9.00
9.00
Total City Administration
20.00
20.00
20.00
20.00
FINANCE/BUDGET
2.00
2.00
2.00
2.00
COURTS
7.75
7.75
7.75
7.75
ACCOUNTING
2.50
3.50
2.50
3.50
PERSONNEL
3.50
3.50
3.50
3.50
PURCHASING
1.00
1.00
1.00
1.00
Total Finance/HR Department
16.76
17.75
16.75
17.76
PD CODE
14.00
14.75
14.75
1 15.00
PD ADMINISTRATION
4.00
5.75
5.75
1 6.00
PD PATROL
42.00
41.00
41.00
1 42.00
PD INVESTIGATION
15.00
1350
13.50
1 13.00
PD SERVICE
22.00
22.00
22.00
22.00
PD DETENTION
18.00
18.00
18.00
18.00
Total Police Department
115.00
115.00
115.00
116.00
FIRE MARSHALL
4.00
4.00
4.00
4.00
FD ADMINISTRATION
4.00
4.00
4.00
4.00
FD PARAMEDIC
64.00
64.00
64.00
64.00
Total Fire Department
72.00
72.00
72.00
72.00
PLANNING
2.50
2.50
2.50
2.50
INSPECTIONS SERVICES
4.00
4.00
4.00
4.00
ENVIRONMENTAL HEALTH
0.00
0.00
0.00
0.00
Total Planning & Development
6.50
6.50
6.60
6.50
RECREATION
6.50
6.50
6.50
6.50
PARKS
12.00
11.00
11.00
11.00
SENIOR CENTER
2.00
2.00
2.00
2.00
PROGRAMS & SPECIAL EVENTS
0.00
0.00
0.00
0.00
RECREATION ADMINISTRATION
1.00
1.00
1.00
1.00
Total Community Services
21.50
20.50
20.50
20.50
STREET MAINTENANCE
8.00
9.50
9.50
9.50
ANIMAL CONTROL
3.00
3.00
3.00
3.00
CITY ENGINEER
0.50
0.50
0.50
0.50
Total Public Works
11.50
13.00
13.00
13.00
GF NON -DEPARTMENTAL
0.50
0.50
0.00
0.50
Total Non -departmental
0.00
0.50
0.00
0.60
TOTAL GENERAL FUND
263.25
265.25
263.76
266.25
EDC - PARKS'
10.25
12.25
12.25
12.25
EDC - LIBRARY
10.00
10.00
10.00
10.00
EDC - ECO. DEV.
1.00
1.00
1.00
1.00
TOTAL EDC FUND
21.25
23.25
23.25
23.25
WATER OFFICE
5.00
5.00
5.00
5.00
Total Finance
5.00
5.00
5.00
5.00
W&S ENGINEERING
2.50
2.50
2.50
2.50
WATER PRODUCTION
5.25
5.75
5.75
5.75
WATER DISTRIBUTION
7.25
7.25
7.25
7.25
SEWAGE & TREATMENT
7.00
700
7.00
7.00
METER READING
1.00
1.00
1.00
1.00
Total Public Works
23.00
23.50
23.50
23.50
INFORMATION SERVICES
4.00
4.00
4.00
4.00
W&S NON-DEPT
950
10.00
9.50
10.00
Total Non -departmental
13.50
14.00
13.50
14.00
TOTAL W&S FUND
41.60
42.50
42.00
42.50
GOLF NON DEPARTMENTAL
0.75
0.75
0.75
0.75
GOLF COURSE MAINT.
4.00
4.00
4.00
4.00
GOLF PRO SHOP
2.00
2.50
2.50
2.50
GOLF FOOD AND BEVERAGE
300
3.00
3.00
3.00
GOLF CONFERENCE CENTRE
1.00
1.50
1.50
1.50
TOTAL GOLF COURSE FUND
10.76
11.75
11.75
11.75
JUVENILE CASE FUND
1.25
1.25
1.25
1.25
CRIME CONTROL FUND
17.00
18.00
18.00
18.00
PUBLIC SAFETY SPECIAL FUND
3.00
3.00
3.00
1 2.00
SERVICE CENTER FUND
5.00
5.00
5.00
5.00
DRAINAGE UTILITY FUND
7.00
7.00
7.00
7.00
SPECIAL RECREATION FUND
0.00
0.00
0.00
0.00
TEXAS STAR SPORTS COMPLEX
1.50
1.50
1.50
1.50
HEALTH INSURANCE FUND
1.00
1.00
1.00
1.00
WC/RISK MANAGEMENT FUND
0.50
0.50
0.50
0.50
TOTAL OTHER FUNDS
36.26
37.25
37.26
36.25
FY2016 Budget Changes
(from FY2015 Budget)
1) Shifted position based on funding and job function
28
Outstanding Bond Indebtedness
Principal
Amount of
Description
Amount
Original
Paying Agent
Interest
Maturity
Outstanding
Issuance
Rate
General Obligation Refunding Bonds, Series
U.S. Bank, Dallas,
2011
$ 4,650,000
$ 6,575,000
Texas
3% to 4%
2021
Tax & Waterworks & Sewer System (limited
Pledge) Revenue Certificates of Obligation,
$ 2,650,000
$ 3,035,000
U.S. Bank, Dallas,
3% to 4.25%
2030
Series 2011
Texas
General Obligation Refunding Bonds, Series
$
, U.S. BankDallas,
2012
4,240,000
$ 5,955,000
Texas
2% to 4%
2024
eneral Obligation Refunding Bonds, Series
$
U.S. Bank, Dallas,
012A
6,715,000
$ 8,930,000
Texas
4%
2016
eneral Obligation Refunding Bonds, Series
l2ax
$
U.S. Bank, Dallas,
014
5,635,000
$ 5,685,000
Texas
3%
2020
& Waterworks & Sewer System (limited
Pledge) Revenue Certificates of Obligation,
g) g
$ 5,715,000
$ 5,715,000
U.S. Bank, Dallas,
°
0/ to 5%
2034
Series 2014
Texas
Taxable General Obligation Refunding
$
U.S. Bank, Dallas,
Bonds, Series 2010
5,735,000
$ 8,110,000
Texas
2.5%to 4.4%
2025
Waterworks & Sewer System Revenue
Refunding Bonds, Series 2012
$ 2,410,000
$ 3,340,000
Bank of Texas
2.03%
2024
Waterworks & Sewer System Revenue
$
U.S. Bank, Dallas,
Bonds, Series 2013
1,465,000
$ 1,585,000
Texas
2% to 5%
2033
Waterworks & Sewer System Revenue
Texas Water
Bonds, Series 2015A
$ 4,685,000
$ 4,685,000
Development
0%to 1.98%
2035
Board
Waterworks & Sewer System Revenue
Texas Water
Bonds, Series 2015E
$ 2,380,000
$ 2,380,000
Development
0% to 1068%
2035
Board
Euless Development Corporation, Sales Tax
Revenue Refunding Bonds, Series 2012
$ 285,000
$ 3,785,000
Bank of Texas
1.43%
2019
Proposed Bond Indebtedness
Proposed
Anticipated
Proposed
Description
Issuance
Proposed
Payment
Issuance
Proposed
Amount
Sale Type
Source
Date
Term
Certificates of Obligation - Glade Parks
Competitive
Glade Parks TIRZ
Phase 3
$ 3,065,604
Sale
/ PID #1
October 2015
20 Year
Revenues
Certificates of Obligation - Midtown
g
$ 16,748,583
Competitive
Midtown TIRZ /
February 2016
25 Year
Sale
PID Revenues
Certificates of Obligation -Glade Parks
Competitive
Glade Parks TIRZ
Phase 4
$ 3,268,910
Sale
/ PID #2
August 2016
20 Year
Revenues
Waterworks &Sewer System Revenue
Texas Water
Water & Sewer
Bonds
$ 1,280,000
Development
System
August 2016
20 Year
Board
Revenues
29
w
0
Capital & Supplemental Requests 2016
By Fund/Type
Page
Dept
Division
Fund
Program Description
Program
Type
Program Cost
Totals
Dept
Ranking
Funded
1
Planning
Development
General
Third Party Plan Review Construction Inspection
Capital
$
20,000
$ 20,000
1
Yes
No
4
Admin Svcs
Human Resources
General
Continue Career Prep
Capital
$
7,450
$ 27,450
1
Yes
No
8
Finance
Purchasing
General
Mailing Machine
Capital
$
11,901
$ 39,351
1
Yes
No
10
Admin Svcs
Information Svcs
General
Hardware/Software Replacement
Capital
$
168,820
$ 208,171
1
Yes
No
13
Admin Svcs
Information Svcs
General
Hardware/Software-Court Technology
Capital
$
74,370
$ 282,541
4
Yes
No
16
Admin Svcs
Information Svcs
General
Tablets - Public Works
Capital
$
7,000
$ 289,541
7
Yes
No
17
Admin Svcs
Information Svcs
General
Tablets and Printers - Planning
Capital
$
4,400
$ 293,941
8
71
Yes
No
26
PD
Patrol
General
Local S.T.E.P.
Capital
$
50,000
$ 343,941
9
Yes
No
28
Fire
EMS/Suppression
General
Automated Compression Devices
Capital
$
59,000
$ 402,941
1
Yes
No
30
Fire
EMS/Suppression
General
Hydraulic Rescue Tools
Capital
$
31,151
$ 434,092
4
Yes
No
31
Fire
Fire Marshal
General
Combined Equipment Package Fire Marshal
Capital
$
6,075
$ 440,167
5
Yes
No
32
Fire
EMS/Suppression
General
Stryker Power Stretchers
Capital
$
32,000
$ 472,167
6
71
Yes
No
34
Fire
EMS/Suppression
General
Advanced Life Support Training Manikin
Capital
$
20,000
$ 492,167
8
Yes
No
35
Fire
EMS/Suppression
General
Thermal Imaging Camera
Capital
$
12,000
$ 504,167
9
Yes
No
36
Fire
Fire Marshal
General
Fire Training Room Chairs
Capital
$
6,000
$ 510,167
10
Yes
No
39
PW
Street
General
Uninterrupted Power Supply (UPS)
Capital
$
45,000
$ 555,167
2
Yes
No
50
Fleet & Fac
Fac Maintenance
General
Replace Carpet - PD & Courts Building
*
Capital
$
42,000
$ 597,167
1
71
Yes
No
51
Fleet & Fac
Fac Maintenance
General
Facility Upgrades - Simmons/Fuller/EFLC S7 ,000
Capital
$
35,000
$ 632,167
2
Yes
No
54
Fleet & Fac
Fac Maintenance
General
Parking Lot Light Replacements - City Complex
Capital
$
25,000
$ 657,167
5
Yes
No
55
Fleet & Fac
Fac Maintenance
General
HVAC Package Unit Replacements
Capital
$
30,000
$ 687,167
6
Yes
No
56
Fleet & Fac
Fac Maintenance
General
Generator Replacement- Building D 4 6S Up0
Capital
$
40,000
$ 727,167
7
Yes
No
59
Fleet & Fac
Fac Maintenance
General
Roof Replacement - Ruth Millican d 5U Gpp
Capital
$
5,000
$ 732,167
10
Yes
No
60
Fleet & Fac
Fac Maintenance
General
Refinish Shop Epoxy Floor
Capital
$
24,000
$ 756,167
1
71
Yes
No
61
Fleet & Fac
Fac Maintenance
General
Replace Floor Cleaning Machine
Capital
$
16,000
$ 772,167
2
Yes
No
65
PACS
Recreation
General
Replace Carpet - Gymnasium Walls
Capital
$
11,000
$ 783,167
2
Yes
No
68
PACS
Parks
General
Ricoh Copier/Printer
Capital
$
5,860
$ 789,027
5
Yes
No
69
PACS
Senior Center
General
Replace Copier - Senior Center
Capital
$
6,480
$ 795,507
6
Yes
No
74
PACS
Pools
General
Mannequin Set for CPR Classes
Capital
$
2,000
$ 797,507
11
71
Yes
No
76
PACS
Recreation
General
Credit Card Machines
Capital
$
9,100
$ 806,607
13
Yes
No
Non -Dept
Non -Dept
General
City's Match for Tarrant County Home Program/CPR
Capital
$
60,000
$ 866,607
Yes
No
Non -Dept
Non -Dept
General
Transfer to FY2016 Street Overlay
Capital
$
600,000
$ 1,466,607,
Yes
No
2
CMO
Communications
General
Multi -Media Intern
Capital
$
__10,500
$ 1,477,107
1
Yes
No
3
CSO
Administration
General
Upgrade Electronic Voting System
Capital
$
30,000
$ 1,507,107
1
Yes
No
15
Admin Svcs
Information Svcs
General
Network Infrastructure Upgrade
Capital
$
31,872
$ 1,538,979
6
Yes
No
29
Fire
Fire Marshal
General
Part-time Fire Inspector
Capital
$
22,832
$ 1,561,811
3
Yes
No
33
Fire
EMS/Suppression
General
Battalion Command Vehicle Equipment
Capital
$
25,000
$ 1,586,811
7
Yes
No
42
PW
Street
General
Remote School Zone Flasher Controller
Capital
$
78,400
$ 1,665,211
5
Yes
No
43
PW
Street
General
Remote Traffic Signal Controller
Capital
$
316,000
$ 1,981,211
6
Yes
No
44
PW
Street
General
Pressure Washer Trailer
Capital
$
11,500
$ 1,992,711
7
Yes
No
52
Fleet & Fac
Fac Maintenance
General
Replace Carpet - Building D
Capital
$
60,000
$ 2,052,711
3
Yes
No
57
Fleet & Fac
Fac Maintenance
General
City Hall Water Feature
Capital
$
13,000
$ 2,065,711
8
Yes
No
77
PACS
Recreation
General
Replace Flooring - Track @EFLC
Capital
$
34,000
$ 2,099,711
14
Yes
No
Capital & Supplemental Requests 2016
By Fund/Type
Program
Dept
Page
Dept
Division
Fund
Program Description
Type
Program Cost
Totals
Ranking
Funded
37
Fire
EMS/Supression
General
Overtime
Supplemental
$
89,662
$ 89,662
2
Yes
No
47
PW
Various
General
Part-time Clerk/Receptionist
Supplemental
$
20,149
$ 109,811
1
Yes
No
9
Finance
Finance Admin
General
Portfolio Asset Management
Supplemental
$
--35,DDD_.$._
14811
1
Yes
No
49
PW
Street
General
Field Tech I
Supplemental
$
55,338
$ 200,149
3
Yes
No
63
Fleet & Fac
Fac Maintenance
General
Full-time Office/Clerical Worker - Fleet & Fac
Supplemental
$
49,590
$ 249,739
1
Yes
No
79
PACS
Recreation
General
Full-time Recreation Center Supervisor
Supplemental
$
79,910
$ 329,649
1
Yes
No
11
Admin Svcs
Information Svcs
W/WW
Hardware/Software Replacement
Capital
$
168,820
$ 168,820
2
Yes
No
14
Admin Svcs
Information Svcs
W/WW
WaterCAD License Upgrade
Capital
$
5,177
$ 173,997
5
Yes
No
40
PW
Water Distribution
W/WW
Valve and Vactor Trailer
Capital
$
40,491
$ 214,488
3
Yes
No
45
PW
Wastewater
W/WW
Sewer Camera Crawler
Capital
$
16,500
$ 230,988
8
Yes
No
53
Fleet & Fac
Fac Maintenance
W/WW
Well Lot Infrastructure - Misc. Repairs
Capital
$
$245,988
4
Yes
No
38
PW
Water Distribution
W/WW
Water Line Leak Detection Program
Capital
$
_15,000
40,000
$ 285,988
1
Yes
No
41
PW
Water Distribution
W/WW
Trailer Mounted Air Compressor
Capital
$
20,900
$ 306,888
4
Yes
No
46
PW
Water Distribution
W/WW
Paint Fire Hydrants
Capital
$
28,800
$ 335,688
9
Yes
No
48
PW
Water Distribution
W/WW
Field Tech I
Supplemental
$
55,338
$ 55,338
2
❑Yes
® No
w
12
Admin Svcs
Information Svcs
EDC
Hardware Upgrades -Parks and Library
Capital
$
55,248
$ 55,248
3
Yes
No
58
Fleet & Fac
Fac Maintenance
EDC
Library Upgrades 45coo
Capital
$
10,000
$ 65,248
9
Yes
No
64
PACS
Parks
EDC
Park Planning Consultant
Capital
$
50,000
$ 115,248
1
Yes
No
66
PACS
Parks
EDC
Parks Equipment
Capital
$
29,100
$ 144,348
3
Y
No
Non -Dept
Non -Dept
EDC
Texas Star Sports Complex Phase V
Capital
$
700,000
$ 844,348
es
No
Non -Dept
Non -Dept
EDC
Transfer to Misc. Park Improvements
Capital
$
80,000
$ 924,348
Yes
No
6
Admin Svcs
Library
EDC
Library Furniture
Capital
$
23,817
$ 948,1.65
1
Yes
No
7
Admin Svcs
Library
EDC
3-D Printer
Capital
$
3,270
$ 951,435
2
Yes
No
18
PD
Administration
CCPD
Part-time Detention PSO
Capital
$
71,500
$ 71,500
1
Yes
No
19
PD
Administration
CCPD
Building Security - Scrambler Pads
Capital
$
19,200
$ 90,700
2
Yes
No
21
PD
Administration
CCPD
PD Training Room Remodel
Capital
$
23,000
$ 113,700
4
Yes
No
22
PD
Administration
CCPD
L3 Video Camera System
Capital
$
43,200
$ 156,900
5
Yes
No
23
PD
Administration
CCPD
Part-time Dispatcher Program
Capital
$
49,670
$ 206,570
6
Yes
No
24
PD
Administration
CCPD
Application Extender Upgrade
Capital
$
9,000
$ 215,570
7
Yes
No
25
PD
Administration
CCPD
Server Software
Capital
$
8,530
$ 224,100
8
Yes
No
27
PD
Patrol
CCPD
Assorted Police Equipment
Capital
$
13,725
$ 237,825
10
Yes
No
67
PACS
Recreation
Rec Class
Fitness Equipment Replacement
Capital
$
75,936
$ 75,936
4
Yes
No
71
PACS
Recreation
Rec Class
Replace Volleyball Equipment
Capital
$
8,500
$ 84,436
8
Yes
No
72
PACS
Recreation
Rec Class
Sound System - Cardio Room @ EFLC
Capital
$
2,500
$ 86,936
9
Yes
No
73
PACS
Recreation
Rec Class
Playbook Printing and Mailing
Capital
$
37,000
$ 123,936
10
Yes
No
75
PACS
Recreation
Rec Class
Digital Display License & Advertising
Capital
$
2,766
$ 126,702
12
Yes
No
80
PACS
Recreation
Rec Class
Towel Service - EFLC
Supplemental
$
30,000
$ 30,000
2
® Yes
❑ No
( ( C
Capital & Supplemental Requests 2016
By Fund/Type
Program
Dept
Page
Dept
Division
Fund
Program Description
Type
Program Cost
Totals
Ranking
Funded
Non -Dept
Non -Dept
Car Rental
Transfer to ADA/TAS Facility Improvements
Capital
$
15,000
$ 15,000
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer Development/Engineering Bldg Construction
Capital
$
2,494,775
$ 2,509,775
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer to FY2015 40th CDBG
Capital
$
24,000
$ 2,533,775
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer to Glade Parks Trail Connection
Capital
$
10,000
$ 2,543,775
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer to East Harwood Road Extention
Capital
$
100,000
$ 2,643,775
Yes
No
78
PACS
Recreation
Hotel/Motel
Arbor Daze
Capital
$
70,000
$ 70,000
15
Yes
No
70
PACS
Parks
Hotel/Motel
Replace Streetscape Banners
Capital
$
65,625
$ 135,625
7
Yes
No
5
Admin Svcs
Risk Management
Risk Mgmt
Worker Safety Trailer Mounted Directional Arrow
Capital
$
4,500
$ 4,500
1
V1 Yes
❑ No
20
PD
Administration
Seized Assets
Cadet Program
Capital
$
60,000
$ 60,000
3
V1 Yes
❑ No
PD
Administration
Police Drug DEA
Police Equipment
Capital
$
100,000
$ 100,000
V1Yes
❑ No
PD
Administration
Police Drug State
Police Equipment
Capital
$
100,000
$ 100,000
® Yes
❑ No
Non -Dept
Non -Dept
Drainage
Transfer to Drainage CIP
Capital
$
60,000
$ 60,000
®Yes
❑ No
iw
Non -Dept
Non -Dept
TSSC Reserve
Texas Star Sports Complex Phase V
Capital
$
425,000
$ 425,000
67] Yes
❑ No
Non -Dept
Non -Dept
EDC Reserve
Texas Star Sports Complex Phase V
Capital
$
730,000
$ 730,000
® Yes
❑ No
Non -Dept
Non -Dept
TSGC Reserve
TSGC Misc. Improvements
Capital
$
75,000
$ 7S,000
VI Yes
❑ No
62
Fleet & Fac
Fleet Svcs
Svc Center
Vehicle Lift
Capital
$
13,250
$ 13,250
3
❑ Yes
IV] No
Table of Introduction
Contents
General Fund
FY2016 Revenues & Expenditures
g
Preliminary
Operating Budget
Supplementary
Information
Other Funds
Revenues & Expenditures
Sao
�I
Multi -Year Financial Plan
INTRODUCTION
Organizational Chart
Budget Process
Budget Schedule
Excerpt from Charter
Fiscal Policies
CITY ATTORNEY I
I CITY SECRETARY
Wayne K. Olson Kim Sutter
DEPUTY CITY MANAGER
Bob Freeman
POLICE CHIEF
Mike Brown
FIRE CHIEF
Wes Rhodes
FLEET & FACILITIES
ADMINISTRATOR
Kyle McAdams
HR/RISK ADMINISTRATOR
Carolyn Marshall
ORGANIZATIONAL CHART
CITIZENS OF EULESS
MAYOR & COUNCIL
DIRECTOR OF FINANCE
Janina Jewell
AUDITOR
Doug Burkham
L recta Getchell, City Manager
February 2, 2015
CITY MANAGER I
Loretta Getchell MUNICIPAL COURT JUDGE I
MUOF R AIL COURT
Lacy Britten
DIR. OF PARKS It COMMUNITY
SERVICES
Ray McDonald
GENERAL MANAGER TEXAS STAR
Glenda Hartsell -Shelton
COMMUNICATIONS/MARKETING MANAGER
Betsy Deck
ASSISTANT CITY MANAGER
Chris Barker
DIRECTOR OF PUBLIC WORKS
Hal Cranor
DIRECTOR OF PLANNING AND
ECONOMIC DEV.
Mike Collins
MUNICIPAL COURT
Teresa Alexander
IS ADMINISTRATOR
Scott Joyce
LIBRARY ADMINISTRATOR
Sherry Knight
SOLID WASTE/RECYCLING
FRANCHISES
BUDGET PROCESS
DEFINITION AND AUTHORITY
The budget is a financial plan for a specific fiscal year that contains both the estimated
revenues to be received during the year and the proposed expenditures to be incurred to
achieve stated objectives. The City Charter established the City of Euless' fiscal year as
October 1 through September 30. The City Charter further states:
The City Manager, prior to August first of each year, shall prepare and submit the
budget, covering the next fiscal year, to the City Council, which shall contain the following
information. In preparing the budget, each employee, officer, board, and department shall
assist the city manager by furnishing all necessary information.
(1) The city manager's budget message shall outline the proposed financial
policies for the next fiscal year with explanations of any changes from
previous years in expenditures and any major changes of policy and a
complete statement regarding the financial condition of the City.
(2) An estimate of all revenue from taxes and other sources, including the
present tax structure rates and property evaluation for the ensuing year.
(3) A carefully itemized list of proposed expenses by office, department, agency,
employee, and project for the budget year, as compared to actual expenses
of the last ended fiscal year, and the present year to date.
(4) A description of all outstanding bond indebtedness, showing amount,
purchaser, date of issue, rate of interest, and maturity date, as well as any
other indebtedness which the City had incurred and which has not been paid.
(5) A statement proposing any capital expenditures deemed necessary for
undertaking during the next budget year and recommended provisions for
financing.
(6) A list of capital projects which should be undertaken within the five (5) next
succeeding years.
PUBLIC ACCESS
Article VII, Section 3 of the City Charter provides:
The budget and all supporting schedules shall be filed with the City Secretary when
submitted to the City Council and shall be open for public inspection by anyone interested.
PUBLIC HEARINGS
Article VII, Section 4 of the City Charter provides:
At the Council meeting at which time the budget is submitted, the Council shall, in
conformance with the requirements of law, name the date and place of a public hearing
and shall cause to be published the time and place thereof. At this hearing, interested
citizens may express their opinion concerning items of expenditure, giving their reasons for
`-- wishing to increase or decrease any items of expense.
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BUDGET AMENDMENT
Department heads can amend the budget within their divisions as long as it does not affect
L- total appropriations. The City Manager can amend the budget within a particular fund as
long as it does not affect total appropriations. The City Council may amend the budget by
a majority vote of the full membership for emergency conditions which may arise which
could not reasonably have been foreseen in the normal process of planning the budget
when the general welfare of the citizenry is involved. These amendments must be by
ordinance and attached to the original budget in accordance with Article VII, Section 8 of
the City Charter.
BUDGET PREPARATION
The budget preparation is coordinated through the City Manager's Office and the Finance
Department. The budget process begins in late February or early March with a budget
kickoff meeting with all City department directors and managers. Each department and
division receives a budget preparation manual, forms and year to date budget information.
Departments prepare a summary including the following information about their activities. -
Location and Hours of Operation
Mission/Programs/Services
Highlights/Accomplishments for the current fiscal year
Goals & Objectives for the upcoming fiscal year
Major Budgetary Issues and Operational Trends.
Current year estimates are carefully reviewed and known exceptions or cost increases are
reported along with justification. These variances are reviewed by the City Manager's
Office for amendment as deemed necessary. The budget requests are submitted along
with justification for any increases. The City Manager's office holds meetings with each
director to review each of their line items and discuss any changes. All capital and
supplemental requests are submitted separately and must include the following
information:
Purpose/objective of this request
Changes/improvements from current operations
Alternative financing options
Estimated life of requested item
Impact or consequence of not funding this request
Equipment being replaced by this request
Cost of the item
Other associated cost
A work session is held to allow each department the opportunity to present their capital
and supplemental requests to the City Council. The City Manager's Office consolidates all
capital requests and all supplemental requests, assigns a ranking based on funding
available, and submits its recommendation to the City Council for consideration.
In accordance with the fiscal policies, supplemental programs will only be funded from
current revenues. One-time revenue sources and excess reserves are used to fund
capital requests.
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OR
The finance department prepares
from the revenue manual (which is
are reviewed and adjusted by th
objective of the City is to estimate
available funding.
e
revenue estimates based on historical data available
updated monthly) and other available data. Estimates
City Manager's office as deemed necessary. The
revenues as accurately as possible to allow use of all
The City Manager's Office completes a final review of the budget and submits a
preliminary budget to the City Council. In accordance with Article VII, Section 2 of the City
Charter, this document must be submitted to City Council prior to August 1st.
STRATEGIC PLANNING
The City Council meets for a winter work -session and a budget work -session each year.
During these work -sessions, a strategic planning session is held for discussion of short,
intermediate, and long-term goals. These goals and the fiscal impact are considered
during the budget process and serves as a guide throughout the year for staff.
COMPREHENSIVE PLAN
The City's long-term planning has been consolidated into a comprehensive five-year plan
produced by the City Manager's office. This plan is updated every year and serves as the
City's "road map" to which infrastructure, facility, and park projects will be done in the
coming years. Each project contains a fiscal impact analysis.
The comprehensive plan includes a five-year plan for drainage infrastructure, streets
including overlay and construction, water and wastewater line replacement, City facilities,
and the parks master plan. The information included in this document is an integral part of
the budget process.
The Capital Improvements Program details all funded and unfunded projects that have
been identified to date and meets the requirements of the City Charter. Article VII, Section
2 (4) requires "A statement proposing any capital expenditures deemed necessary for
undertaking during the next budget year and recommended provisions for financing".
Section 2 (5) further requires "A list of capital projects which should be undertaken within
the five (5) next succeeding years".
BUDGET ADOPTION
The City Charter provides:
After public hearing, the City Council makes any changes deemed necessary and
adopts the budget at least ten (10) days prior to the beginning of the next fiscal year by a
favorable majority vote of all members of the Council.
On July 30th and August 1st, the City Council plans to review the preliminary operating and
capital budgets. At their regularly scheduled City Council meeting on August 11t , the
Euless City Council plans to set a date, time, and place for the budget public hearing on
August 25th. City Council will also consider adoption of the Budget August 25th. After the
budget adoption, the Finance Department prepares a monthly financial report which is
presented to the City Council for their review.
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FY2015-2016 Budget Schedule
DATE
RESPONSIBILITY
ACTION
February 25
Mana ers, Directors &Administrators
Budget Kickoff - 2:OOPM, City Hall Council Chambers
Computer Request Forms due to Information Services, Vehicle Request due to
March 6
Managers, Directors &Administrators
Fleet Services, and pay plan adjustments to HR.
March 16-20
CMO, Finance, Directors
Preliminary CIP Review Facilities, Public Works, PACS
All Budget Forms, including FY2016 Budget Forms, Multi -year Budget Forms,
March 27
Managers, Directors, Administrators &
Capital & Supplemental Request, with supporting documentation returned to
Finance
Finance. Departmental Data Entry completed.
March 30-A ril 3
Finance, Directors
Visit regarding changes in Fee Ordinance
March 30-April 8
Finance
Review Departmental Budgets, Data Entry as needed
April 9-24
CMO, Finance, Directors
Operating & Capital Budget Review with Directors and Administrators
May 15
TAD
Preliminary Tax Roll from TAD
May 15-17
CMO
City Managers Office -Review
Publish Notice of Public Hearing on CCPD budget to be held on June 8th
May 15
CSO, Finance
(CCPD Board)
Hold Public Hearing on CCPD Budget. Adopt FY2016 CCPD Budget. Submit
June 8
CCPD Board
CCPD Budget to City Council.
June 8
CC
Receive CCPD Budget. Special called meeting at 6:OOP.M.
June 8
CC, CMO, Directors
Pre -Budget Work Session on Capital and Supplemental at 6:15P.M.
CMO Final Review, Capital and Supplemental Recommendations, and Finalize
May 29-June 26
CMO, Finance
CIP
June 18
CC, CMO, Directors
Town Hall Meeting
June 25
CC, CMO, Finance
CIP Budget Work Session
June 27-July 20
Finance
Finalize Preliminary Budget Document
July 6
CMO, Finance
Weekly Update with FB & Exec. Summaries
July 13
CMO, Finance
Weekly Update with FB & Exec. Summaries
July 20
CMO, Finance
Weekly Update with FB & Exec. Summaries
Jul 27*
TAD
Receipt of Final Tax Roll from TAD Make final changes)
Jul 28*
Finance
Prelimina Budget: CC, CMO, CSO, Library, Website
Publish Notice of Public Hearing of EDC Budget to be held August 10tn (EDC
July 29
CSO, Finance
Board). Publish Notice of City Council Public Hearing of CCPD Budget to be
held on August 11tn
July 30
CC, CMO, Finance
Budget Work Session
Au ust 1
CC, CMO, Finance
Budget Work Session
August 10
EDC Board
Hold Public Hearing on EDC Budget and Adopt FY2016 EDC Budget.
Vote to Place a Proposal to adopt a Specified Tax Rate on the September 8tn
agenda. Schedule Public Hearings on Proposed Tax Rate for August 25th and
August 11
CC
September 1st. Schedule Public Hearing on Proposed City and EDC budgets
to be held August 25tn. Hold Public Hearing on FY2016 CCPD Budget.
Approve CCPD Budget.
Publish Notice of Property Tax Rate and Public Hearings on Tax Increase to be
August 13
CSO, Finance
held August 25tn and September 1st. Publish Notice of Public Hearing on
Proposed Budgets (City and EDC) to be held August 2e.
Hold Public Hearing on Proposed EDC and City FY2016 budgets. Approve
EDC Budget. First Reading and Adoption of the FY2016 Budget. Ratify
August 25
CC
Property Revenue Increase. Hold 1st Public Hearing on Proposed Tax Rate.
Announce date, time and place of meeting to adopt the proposed tax rate and
announce date, time and place of 2nd public hearing on the Tax Rate.
Special Called Meeting to Hold 2nd Public Hearing on Proposed Tax Rate.
September 1
CC
Announce date, time and place of meeting to adopt the proposed tax rate for
Tax Year 2015 for September 8tn
Second Reading and Adoption of FY2016 Budget (if necessary). First Reading
September 8
p
CC
and Adoption of Tax Rate. Adopt the Tax Roll.
September 22
ICC
Final Reading and Adoption of Tax Rate if necessary).
* Tentative Subject to Change
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EXCERPTS FROM CHARTER
CITY OF EULESS, TEXAS
ARTICLE VII. FINANCE
Sec. 1. Fiscal year.
The fiscal year of the City of Euless shall begin on October first of each calendar year and
will end on September thirtieth of the following calendar year. The fiscal year will also be
established as the accounting and budget year. All funds collected by the City during any fiscal
year, including both current and delinquent revenue shall belong to such fiscal year and, except
funds derived to pay interest and create a sinking fund on the bonded indebtedness of the City,
may be applied to the payment of the expenses incurred during such fiscal year. Any revenues
uncollected at the end of any fiscal year, and any unencumbered funds actually on hand shall
become resources of the next succeeding fiscal year.
State law references — Budgets. V T.C.A. Local Government Code 1102.001 et seq: fiscal powers. V.T.C.A., Local Government Code 1101.002.
State law reference — Fiscal Year. VT C.A. Tax Code ¶1.05
Sec. 2. Preparation and submission of budget
The City Manager, prior to August first of each year, shall prepare and submit the budget,
covering the next fiscal year, to the Council, which shall contain the following information. In
preparing the budget, each employee, officer, board, and department shall assist the City
Manager by furnishing all necessary information.
(1) The City Manager's budget message shall outline the proposed financial policies
for the next fiscal year with explanations of any change from previous years in
expenditures and any major changes of policy, and a complete statement
regarding the financial conditions of the City.
(2) An estimate all revenue from taxes and other sources, including the present tax
structure rates and property evaluation for the ensuing year.
(3) A carefully itemized list of proposed expenses by office, department, agency,
employee and project for the budget year, as compared to actual expenses of the
last ended fiscal year, and the present year-to-date.
(4) A description of all outstanding bond indebtedness, showing amount, purchaser,
date of issue, rate of interest and maturity date, as well as any other indebtedness
which the City had incurred and which has not been paid.
(5) A statement proposing any capital expenditures deemed necessary for
undertaking during the next budget year and recommended provisions for
financing.
(6) A list of capital projects which should be undertaken within the five (5) next
succeeding years.
State law reference — Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq.
Sec. 3 Budget a public record.
The budget and all supporting schedules shall be filed with the City Secretary when
submitted to the Council and shall be open to public inspection by anyone interested.
1.11 State law reference — Budget, V T.C.A., Local Government Code ¶ 102.001 et seq.
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OR
Sec. 4. Public hearing on budget.
At the Council meeting at which time the budget is submitted, the Council shall, in
conformance with the requirements of law, name the date and place of a public hearing and shall
cause to be published the time and place thereof. At this hearing, interested citizens may express
their opinions concerning items of expenditure, giving their reasons for wishing to increase or
decrease any items of expense. (Amended 11-5-91)
State law reference — Budget, V.T C.A., Local Government Code 1102.001 et seq.
Sec. 5. Proceeding on adoption of budget.
After public hearing, the Council shall analyze the budget, making any additions or
deletions which they feel appropriate, and shall, at least ten (10) days prior to the beginning of
the next fiscal year, adopt the budget by a favorable majority vote all members of the Council.
State law reference — Budget, V.T.C.A Local Government Code ¶ 102.001 et seq.
Sec. 6. Budget, appropriation, and amount to be raised by taxation.
On final adoption, the budget shall be in effect for the budget year. Final adoption of the
budget by the Council shall constitute the official appropriations as proposed expenditures for the
current year and shall constitute the basis of the official levy of the property tax as the amount of
tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in
no case exceed proposed revenue plus cash on hand. Unused appropriations may be transferred
to any item required for the same general purpose.
Sec. 7. Unallocated reserve fund.
The City Manager may recommend for action by the Council, an unallocated reserve fund
to be used for unexpected items of expense which were not contained as original items of
expenditures.
Sec. 8. Amending the budget.
Under the extreme emergency conditions which may arise and which could not reasonably
have been foreseen in the normal process of planning the budget, the Council may, by a majority
vote of the full membership, amend or change the budget to provide for any additional expenses
in which the general welfare of the citizenry is involved. These amendments shall be by
ordinance, and shall become an attachment to the original budget.
State law reference — Budget, V.T.C.A Local Government Code ¶ 102.001 et seq.
Sec. 9. Certification: copies made available.
A copy of the budget, as finally adopted, shall be filed with the City Secretary. The final
budget shall be printed, mimeographed, or otherwise reproduced and sufficient copies shall be
made available for the use of all offices, agencies and for the use of interested persons and civic
organizations.
Sec. 10. Defect shall not invalidate the tax levy.
Errors or defects in the form or preparation of the budget or the failure to perform any
procedural requirements shall not nullify the tax levy or the tax rate.
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CITY OF EULESS
FISCAL POLICIES
I. INTRODUCTION
A. Purpose Statement — The City of Euless has an important responsibility to its citizens to carefully
account for public funds, to manage municipal finances wisely, and to plan for the adequate funding
of services desired by the public.
The overriding goal of the Fiscal Policies is to enable the City to achieve a long-term stable and
positive financial condition. The watchwords of the City's fiscal management include integrity,
prudent stewardship, planning, accountability, and full disclosure.
The purpose of the Fiscal Policies is to provide guidelines for the Director of Finance in planning and
directing the City's day to day financial affairs and in developing recommendations to the City
Manager and City Council. The scope of the policies spans accounting, auditing, financial reporting,
internal controls, operating and capital budgeting, revenue management, cash management,
expenditure control, and debt management.
B. Annual Review of Policies — These policies will be reviewed administratively by the Finance Director
and City Manager and will be presented to the City Council for approval of any significant changes.
II. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
A. Accounting — The Director of Finance is the City's Chief Accountant and is responsible for
establishing the chart of accounts and for properly recording financial transactions.
B. Accounts Receivable — This asset account reflects amounts owed to the City from citizens,
companies, or other governmental entities. Delinquent accounts will be pursued.
�.... C. External Auditing
1. The City will be audited annually by outside independent accountants (auditors). The
auditors must be a CPA firm of national reputation and must demonstrate that they have the
breadth and depth of staff to conduct the City's audit in accordance with generally accepted
auditing standards and contractual requirements. The auditor's report on the City's financial
statements will be completed and submitted to City staff within 120 days of the City's fiscal
year end, and the auditor's management letter will be presented to the City staff accordingly.
An interim management letter will be issued prior to this date if any materially significant
internal control weaknesses are discovered.
2. The Auditors are accountable to the City Council and will have access to direct
communication with the City Council if the City staff is unresponsive to auditor
recommendations or if the auditors consider such communication necessary to fulfill their
legal and professional responsibilities.
3. Auditor Rotation — The City will not require auditor rotation, but will circulate requests for
proposal for audit services at least every five years.
D. Internal Auditing — The City recognizes the need for an internal audit function to provide
independent, unbiased and objective reviews and assessments of the business activities, operations,
financial systems and internal accounting controls of the City and some of its business partners. The
reviews and assessments are conducted in order to instill confidence to citizens and stakeholders
that resources are responsibly and effectively managed in order to achieve intended results. The
City shall devote resources, as available, to conduct operational, financial and performance audits,
selected as a result of risk analysis and assessment process. The internal audit function will report
directly to the City Manager's Office.
E. External Financial Reporting — The City will prepare and publish a comprehensive annual financial
report (CAFR). The CAFR will be prepared in accordance with generally accepted accounting
principles and will be presented annually to the Government Finance Officers Association (GFOA)
for evaluation and awarding of the Certificate of Achievement for Excellence in Financial Reporting.
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The CAFR will be published and presented to the City Council within 150 days after the end of the
fiscal year. City staffing limitations may preclude such timely reporting. In such case, the Finance
�- Director will inform the City Manager and the City Manager will inform the City Council of the delay
and the reasons therefore.
F. Internal Financial Reporting - The Finance Department will prepare internal financial reports
sufficient for management to plan, monitor, and control the City's financial affairs. internal financial
reporting objectives are addressed throughout the policies.
INTERNAL CONTROLS
A. Objective - To provide management with reasonable assurance that assets are safeguarded against
loss from unauthorized use or disposition. At all times the City of Euless shall maintain an
environment conducive to good internal controls.
B. Written Procedures - The Finance Director is responsible for developing Citywide written guidelines
on accounting, cash handling, and other financial matters which will be approved by the City
Manager. The Finance Department will assist Department Managers as needed in tailoring these
guidelines into detailed written procedures to fit each department's specific requirements.
C. Department Managers Responsible - Each Department Manager is responsible to ensure that good
internal controls are followed throughout his or her department, that all Finance Department
guidelines on accounting and internal controls are implemented, and that all independent auditor
internal control recommendations are addressed.
IV. OPERATING BUDGET
A. Preparation - The City's "operating budget" is the City's annual financial operating plan. It comprises
governmental and proprietary funds, including the General Obligation Debt Service Fund. The
budget is prepared by the Finance Director or appointee with the cooperation of all City
Departments, and is submitted to the City Manager who makes any necessary changes and
transmits the document to the City Council. The operating budget will be submitted to the GFOA
annually for evaluation and awarding of the Award for Distinguished Budget Presentation.
B. Balanced Budget - The operating budget will be balanced, with current revenues, exclusive of
beginning resources, greater than or equal to current expenditures/expenses.
C. Adoption Process - Pursuant to City Charter Article VII Section 5, a budget will be presented by the
City Manager to the City Council, and to the public through the Euless Public Library, by August 1,
and after public hearings the City Council shall adopt, with any changes, at least ten days prior to
beginning of the new fiscal year by a majority vote.
D. Amendment Process - According to Section 8 of the same article, amendments may be made by
ordinance as necessary.
E. Planning - The budget process will be coordinated so as to identify major policy issues for the City
Council consideration several months prior to the budget approval date so that proper decision
analysis can be made. Periodic financial reports will be prepared to enable the Department
Managers to manage their budgets and to enable the Budget Office to monitor and control the
budget as authorized by the City Manager. Summary financial reports will be presented to the City
Council monthly by the third Friday after the end of each month. Such reports will enable the City
Council to understand the big picture budget status. Operating Expenditure Control is addressed in
another section of the Policies.
F. Performance Measures and Productivity Indicators - Where appropriate, performance measures and
productivity indicators will be developed and used as guidelines and reviewed for efficiency and
effectiveness. This information will be included in the annual budgeting process and reported to the
City Council at least annually.
V. CAPITAL BUDGET AND PROGRAM
A. Preparation - The City's capital budget will include all capital project funds and all capital resources.
The budget will be prepared annually in conjunction with the operating budget. The capital budget
will be compiled by the Finance Director with the involvement of all required City departmental
project managers. Integration of the fiscal impact of capital improvements on the operating budget
will be monitored.
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B. Definition —
1. Facilities - include any structures or properties owned by the City, the land upon which the
facility is situated for the provision of City services, and the initial furniture, fixtures,
equipment and apparatus necessary to put the facility in service. Facilities include, but are
not limited to the following: administrative offices, parks, service centers and storage yards,
recreation centers, libraries, fire stations, jails and courts, and water and sewer related
structures.
Z Infrastructure - Includes permanently installed facilities, generally placed underground or at
grade, which form the basis for the provision of City services. Typically included are
thoroughfares, bridges, water and sanitary sewer lines, drainage channels, and storm
sewers.
C. Control — All capital project expenditures must be appropriated in the capital budget. The Finance
Department must certify the availability of such appropriations or the availability of resources so an
appropriation can be made before a capital project contract is presented by the City Manager to the
City Council for approval.
D. Program Planning — The capital budget will include capital improvements program plans for future
years. The planning time frame should normally be at least five years. The replacement and
maintenance for capital items should be projected for the next five years. Future maintenance and
operations will be fully costed, so that these costs can be considered in the operating budget.
E. Alternate Resources — Where applicable, assessments, impact fees, pro-rata charges, or other user -
based fees should be used to fund capital projects which have a primary benefit to specified property
owners. Drainage Utility revenues are established to fund small citywide drainage projects. Single
large drainage projects may be funded by debt.
F. Debt Financing — Recognizing that debt is usually a more expensive financing method, alternative
financing sources will be explored before debt is issued. When debt is issued, it will be used to
acquire major assets with expected lives which equal or exceed the average life of the debt issue.
The exceptions to this requirement are the traditional costs of marketing and issuing the debt,
capitalized labor for design and construction of capital projects, and small component parts which
are attached to major equipment purchases.
G. Infrastructure Maintenance — The City recognizes that deferred street maintenance increases future
capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will
be set aside each year to maintain the quality of streets. The amount will be established annually so
that repairs will be made amounting to a designated percentage of the value of the streets.
H. Reporting — Periodic financial reports will be prepared to enable the Department Managers to
manage their capital budgets and to enable the Finance Department to monitor and control the
capital budget as authorized by the City Manager.
VI. REVENUE MANAGEMENT
A. Simplicity — The City will strive to keep the revenue system simple, which will result in a decrease of
compliance costs for the taxpayer or service recipient and a corresponding decrease in avoidance to
pay. The City will avoid nuisance taxes, fee, or charges as revenue sources.
B. Certainty_— An understanding of the revenue source increases the reliability of the revenue system.
The City will try to understand its revenue sources, and enact consistent collection policies so that
assurances can be provided that the revenue base will materialize according to budgets and plans.
C. Eguity — The revenue system of the City will strive to maintain equity in its structure. That is, the City
will seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities,
and customers. However, it is recognized that public policy decisions may lead to subsidies in
certain circumstances, e.g., homestead tax exemption.
D. Administration — The benefits of a revenue will exceed the cost of producing the revenue. The cost
of collection will be reviewed annually for cost effectiveness as a part of the indirect cost, cost of
services analysis. Where appropriate, the City will use the administrative processes of State or
Federal collection agencies in order to reduce administrative costs.
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E. Revenue Adequacy — The City will require that there be a balance in the revenue system. That is,
the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service,
willingness to pay, and ability to pay.
F. Cost/Benefit of Abatement — The City will use due caution in the analysis of any tax, fee, or water
and wastewater incentives that are used to encourage development. Ideally, a cost/benefit (fiscal
impact) analysis will be performed as a part of such review.
G. Diversification and Stability — In order to protect the government from fluctuations in a revenue
source due to fluctuations in the economy, and variations in weather (in the case of water and
wastewater), a diversified revenue system will be maintained which has a stable source of income.
H. Nonrecurring Revenues — One-time revenues will not be used for ongoing operations. Nonrecurring
revenues will be used only for nonrecurring expenditures. Care will be taken not to use these
revenues for budget balancing purposes.
Property Tax Revenues —
Process. Property shall be assessed at 100% of the fair market value as appraised by
Tarrant Appraisal District. Reappraisal and reassessment shall be done regularly as
required by State law. A 97% collection rate will serve as a goal for tax collections, with a
delinquency rate of 3% or less. All delinquent taxes will be aggressively pursued, with
delinquents greater than 150 days being turned over to an attorney and a penalty assessed
to compensate the attorney as allowed by State law, and in accordance with the attorney's
contract. Annual performance criteria will be developed for the attorney.
Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by
seeking additional revenue sources and attempting to expand and diversify the City tax
base.
J. Exemptions — In order to maintain stability of funds for the City, it is the Council's intentions for the
exemptions presently allowed by the City to be continued with no allowance for additional
exemptions. Tax abatements should be used selectively and only when a good chance exists of
economic return exceeding the loss.
K. User -Based Fees — For services associated with a user fee or charge, the direct and indirect costs of
that service will be offset by a fee where possible. There will be an annual review of fees and
charges to ensure that fees provide adequate coverage of costs of services.
L. Property Tax Distribution — The percentage of the tax rate allocated to the General Fund is the
percent equal to the Maintenance and Operations portion of the total tax rate. The allocation of the
tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate.
Debt service should not exceed 40% except for extraordinary and temporary reasons.
M. Proprietary — Proprietary funds will pay the General Fund for direct services rendered. Additionally,
the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to
compensate the General Fund for the lost revenue that would be payable from a privately owned
utility.
N. Franchise Agreements — The City will monitor the status of existing financial agreements and take
necessary actions to negotiate new agreements as they near expiration or as they need revisions to
best serve the citizens of Euless.
O. General and Administrative Charges — A method will be maintained whereby the General Fund may
impose a charge to the proprietary funds for general and administrative services (indirect costs)
performed on the enterprise funds' behalf.
P. Utility Rates — The City will review and adopt utility rates that will generate revenues required to fully
cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and
provide for an adequate level of working capital needs. This policy does not preclude drawing down
cash balance to finance current operations. However, it is best that any extra cash balance be used
instead to finance capital projects.
Q. Interest Income — Interest earned from investment of available moneys, whether pooled or not, will
be distributed to the funds in accordance with the operating and capital budgets which, wherever
possible, will be in accordance with the equity balance of the fund from which moneys were provided
to be invested.
R. Revenue Monitoring — Revenues actually received will be regularly compared to budgeted revenues
and variances will be investigated. This process will be summarized in the appropriate budget
report.
VII. EXPENDITURE CONTROL
A. Appropriations — The level of budgetary control is the department level in the General Fund and
Water and Sewer Fund, and the fund level in all other funds. When budget adjustments between
funds are necessary, these must be approved by the City Council. Budget appropriation
amendments at lower levels of control shall be made in accordance with the applicable
administrative procedures through the finance office.
B. Central Control — Significant salary and capital budgetary savings in any department will be centrally
controlled and may not be spent by the department without specific City Manager authorization.
C. Purchasing — All purchases shall be in accordance with the City's purchasing policies. Purchases
and any contracts exceeding the limit established by state law will conform to a formal bidding
process as outlined. Recommendations on purchases and contracts that are subject to the bidding
process will be made to the City Council for their approval.
D. Prompt Payment — All invoices will be paid within 30 days of receipt in accordance with the prompt
payment requirements of State law. Procedures will be used to take advantage of all purchase
discounts where considered cost effective. However, payments will also be reasonably delayed in
order to maximize the City's investable cash, where such delay does not violate the agreed upon
payment terms.
E. Equipment Financing — Equipment may be financed when the unit purchase price is $20,000 or more
and the useful life is at least four years with City Council approval.
`' Vlll. ASSET MANAGEMENT
A. Investments — The City's investment practices will be conducted in accordance with the City Council
approved Investment Policies. Utilized objectives: safety, liquidity, and yield.
B. Cash Management — The City's cash flow will be managed to maximize the cash available to invest.
C. Investment Performance — At the end of each fiscal year a report on investment performance will be
provided by the Finance Director to the City Manager for presentation to the City Council.
D. Fixed Assets and Inventory — These assets will be reasonably safeguarded, property accounted for,
and prudently insured.
IX. FINANCIAL CONDITION AND RESERVES
A. No Operating Deficits — Current expenditures will be paid with current revenues. Deferrals, short-
term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be
used only for emergencies or nonrecurring expenditures, except when balances can be reduced
because their levels exceed guideline minimums.
B. Operating Reserves — The General Fund resources balance combined with the Emergency Reserve
Fund should be between 30 to 60 days in working capital and never fall to 8.3% of the General Fund
expenditures budget. This percentage is the equivalent of 30 days' expenditures. The Enterprise
Fund working capital should be maintained at the 12% (45 to 75 days) level. An additional cash test
will be required for the Water and Wastewater Fund to ensure the City's ability to operate, exclusive
of accounts receivable.
C. Risk Management Program — The City will aggressively pursue every opportunity to provide for the
public's and City employees' safety and to manage its risks. All reasonable options will be
investigated to finance losses. Such options may include risk transfer, insurance, and risk retention.
Where risk is retained, reserves will be established based on actuarial determinations. Such
L reserves will not be used for any purpose other than for financing losses.
1-12
OR
D. Compensated Absences — The City will establish a separate reserve within its operating funds to pay
for accrued vacation leave. Accrued vacation leave can normally be paid by allowing a vacated
position to remain open for several weeks. This reserve will be established based upon a schedule
of estimated retirements which will be developed in conjunction with the operating budget.
E. Equipment Replacement — The City shall maintain an Equipment Replacement Fund for major rolling
stock. Funds will be transferred based on a depreciated calculation of each piece of equipment.
F. Health Claims — The City shall maintain a fund for health claims for all employees. Adequate
reserves shall be maintained as determined actuarially. All reasonable cost containments will be
reviewed to keep the cost to the City and the employees minimal.
X. DEBT MANAGEMENT
A. Short -Term Debt — Short-term debt may be issued for interim financing, short economic life assets,
or funding operational cash flow deficits or anticipated revenues. If utilized, tax anticipation notes
(TAN's) will be retired annually, and bond anticipation notes (BAN's) will be retired within six months
of completion of the project. Any short-term debt outstanding at year end will not exceed 5%
(including TAN's, but excluding BAN's) of net operating revenues.
B. Long -Term Debt — The City may issue long-term debt when it is deemed that capital improvements
should not be financed from current revenues, reserves, or short-term borrowings. Long -Term debt
will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the
projects financed.
C. Self -Supporting Debt — When appropriate, self-supporting revenues will pay debt service in lieu of
tax revenues.
D. Ratinq — Full disclosure of operations will be made to the bond rating agencies. The City staff, with
the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and
presentation to the rating agencies.
E. Water and Wastewater Bond Coverage Ratios — The City has both revenue bonds and other
indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50
for revenue bonds "technical average" and 1.25 for all indebtedness "practical coverage". The City
will issue new debt for an Enterprise only after an "additional bonds" test has been applied to the
issuance. This test determines that revenues are sufficient to defray the additional debt service
burden that will be created by the new issuance.
F. Federal Requirements — The City will maintain procedures to comply with arbitrage rebate and other
Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate
requirements, the City will attempt to issue bonds in increments not to exceed $5,000,000 per
calendar year.
G. Debt Service Reserves — The Debt Service Fund should not have reserves or balances in excess of
one month of principal and interest plus 15% of the principal outstanding of unrefunded debt issued
prior to September 1, 1986. This maximum is dictated by Federal law and does not include the
amounts accrued for the next debt service payment.
The policy above does not preclude the debt service reserves normally established to market
revenue bonds. The City's policy and bond ordinance requirement are to maintain these debt
service reserves at the level of the average annual debt service.
H. Debt Burden — The Debt Burden should be within the norm of comparable cities. Specifically,
maintenance of capacity not to exceed the median per capita and per assessed valuation will be
monitored.
Debt Structuring — The City will issue bonds with an average life of twenty (20) years or less in order
to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance
should contribute to an overall curve that is relatively flat.
Competitive vs. Negotiated Bidding — The City will analyze on a per issue and market basis the
desire to utilize competitive versus negotiated sale of bonds. In either instance, the fiscal staff will
present to management and council advantages and disadvantages of the process.
1-13
K. Biddinq Parameters — The notice of sale will be carefully constructed so as to ensure the best
possible bid for the City, in light of the existing market conditions and other prevailing factors.
Parameters to be examined include:
• Limits between lowest and highest coupons
• Coupon requirements relative to the yield curve
• Method of underwriter compensation, discount or premium coupons
• Use of True Interest Cost (TIC) vs. Net interest Cost (NIC)
• Use of bond insurance
• Deep discount bonds
• Variable rate bonds
• Call provisions
L. Bond Issuance Advisory Fees and Costs — The City will be actively involved in the selection of all
financial advisors, underwriters, paying agents, and bond counsel. The City shall evaluate the merits
of rotating professional advisors and consultants as well as the kinds of services and fee structures
available from independent financial advisors, investment banking firms, and commercial banks.
The City will carefully itemize and scrutinize all costs associated with the issuance of bonds.
M. Refunding Debt — The City shall continually review outstanding obligations and may initiate
refinancing when the potential for present value savings calculate to approximately five percent (5%)
or gross savings exceed $100,000.
N. Maximum Debt Levels — The water and wastewater bond maximum shall be within Bond Coverage
Ratios as stated in this policy. The City will strive to keep the portion of the City's ad valorem tax
rate for interest and sinking (debt service) that is tax supported debt (excluding self-supporting debt)
below forty percent (40%) of the total adopted City ad valorem tax rate. The State of Texas limits the
total City ad valorem tax rate to $2.50 per $100 valuation.
O. Fixed Rate Debt — To maintain a predictable debt service schedule, the City may give preference to
debt that carries a fixed interest rate.
P. Variable Rate Debt - Variable rate debt is debt that bears interest at a floating rate established at
specific intervals. The City strives not to exceed thirty percent (30%) of the City's total outstanding
debt in variable rate debt and may consider using variable rate debt in circumstances where assets
and liabilities match, for interim financing, where interest rates are above historic averages, if
diversification of debt is desired, or there is a variable revenue stream.
XI. STAFFING AND TRAINING
A. Adequate Staffing — Staffing levels will be adequate for the fiscal functions of the City to function
effectively. Overtime shall be used only to address temporary or seasonal demands that require
excessive hours. Workload shedding alternatives as well as technology will be explored before
adding staff.
B. Training — The City will support the continuing education efforts of all financial staff including the
investment in time and materials for maintaining a current perspective concerning financial issues.
Staff will be held accountable for communicating, teaching, and sharing with other staff members all
information and training materials acquired from seminars, conferences, and related education
efforts.
C. Awards. Credentials — The City will support efforts and involvements which result in meeting
standards and receiving exemplary recitations on behalf of any of the City's fiscal policies, practices,
processes, products, or personnel. Further, the Finance Director will try to obtain and/or maintain
designation of Certified Government Finance Officer as awarded by the GFOA of Texas.
1-14
ENERAL FUND, REVENUES & EXPEND
General Fund Revenue
Revenue Assumptions, General Fund
Revenue Trends, Multi -Year Analysis
General Fund Expenditures
Property Taxes, Proposed Fund Distribution
Property Tax Revenues
1 ¢ General Sales Tax Summary of Revenues
4w Additional Sales Tax Summary of Revenues
Franchise Fee Summary
Municipal Court Revenues
Municipal Court, Case Volume Analysis
Development Revenue Summary
Intermedix Ambulance Revenue
Betterment Fund Contributions
Betterment Fund Expenditures
FY15-16
General Fund Revenues
Sales & Uses Taxes
32%
Licenses/Permits
3%
s
12%
Proposed
FYI Budget to
General Fund
Actual
Budget
Estimated
Budget
FYI Proposed
Revenues
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
Property Taxes
$
10,145,867
$
10,799,160
$10,799,160
$
11,332,966
$
533,806
5%
Prior Year Property Taxes
$
35,365
$
40,000
$
40,000
$
40,000
$
-
0%
Penalties & Interest
$
53,131
$
60,000
$
58,500
$
58,000
$
(2,000)
(3%)
Sales Tax
$
8,753,204
$
8,821,633
$
9,076,363
$
9,442,356
$
620,723
7%
Additional Sales Tax
$
2,193,665
$
2,217,009
$
2,269,091
$
2,360,589
$
143,580
6%
Mixed Drink Tax
$
69,160
$
73,000
$
72,300
$
82,400
$
9,400
13%
Electric Franchise
$
1,719,259
$
1,625,000
$
1,674,141
$
1,675,882
$
50,882
3%
Gas Franchise
$
425,948
$
325,000
$
440,000
$
435,000
$
110,000
34%
Telephone Franchise
$
330,022
$
317,950
$
317,950
$
317,950
$
-
0%
Sanitation Service
$
194,961
$
196,200
$
211,802
$
211,802
$
15,602
8%
Recycling Franchise Fee
$
16,526
$
16,000
$
17,549
$
17,549
$
1,549
10%
Cable Franchise Fee
$
672,194
$
645,000
$
645,000
$
665,000
$
20,000
3%
W&WW Franchise Tax
$
963,936
$
1,051,824
$
1,036,292
$
1,117,322
$
65,498
6%
Other Permits
$
20,475
$
18,000
$
31,602
$
20,000
$
2,000
11%
Health Permits
$
78,575
$
80,000
$
70,000
$
80,000
$
-
0%
Fire Permits
$
38,536
$
43,000
$
58,000
$
46,000
$
3,000
7%
Contractor Regulatory License
$
61,100
$
60,000
$
65,950
$
60,000
$
-
0%
Minimum Housing
$
218,529
$
200,000
$
193,767
$
194,000
$
(6,000)
(3%)
Misc. Permits and Fees
$
58,567
$
47,800
$
57,704
$
51,100
$
3,300
7%
Building Permits
$
845,258
$
590,000
$
771,000
$
590,000
$
-
0%
Swimming Pools/Concessions
$
250,403
$
223,600
$
230,000
$
265,000
$
41,400
19%
Auto Theft Task Force Grant
$
89,427
$
87,000
$
87,000
$
92,000
$
5,000
6%
School Resource Officers
$
290,040
$
301,650
$
301,650
$
307,700
$
6,050
2%
Municipal Court
$
3,366,667
$
3,368,630
$
2,922,694
$
3,244,300
$
(124,330)
(4%)
Library Fees
$
53,880
$
54,400
$
43,689
$
49,600
$
(4,800)
(9%)
Ambulance Fees
$
869,270
$
910,000
$
966,462
$
976,127
$
66,127
7%
Alarm Revenue
$
126,140
$
125,000
$
127,100
$
130,000
$
5,000
4%
Jail Revenue
$
346,665
$
290,000
$
173,735
$
175,000
$
(115,000)
(40%)
Interest Income
$
26,601
$
30,000
$
22,000
$
35,000
$
5,000
17%
Miscellaneous
$
73,456
$
51,650
$
88,415
$
99,650
$
48,000
93%
Tower Lease
$
430,889
$
430,458
$
452,512
$
450,000
$
19,542
5%
Betterment/Contributions
$
15,069
$
15,000
$
14,262
$
14,500
$
(500)
(3%)
Transfers
$
2,532,431
$
2,627,331
$
2,611,799
$
2,718,297
$
90,966
3%
TOTAL REVENUES
$
35,365,217
$
35,741,295
$ 35,9475489
$
37,3555090
$
1,613,795
5%
Use of Reserves
$
-
$
2,871,610
$
1,901,489
$
2,400,693
$
470,917
16%
TOTAL RESOURCES
$
35,365,217
$
3856125905
$ 37,848,978
$
39,755,783
$
1,142,878
3%
2-1
GENER A L FUND
FY2016 REVENUE ASSUMPTIONS
REVENUE SOURCE
ASSUMPTIONS
Property Taxes
Projections are based on current tax rate of 46.750 with certified
appraisals from Tarrant Ap raisal District.
Prior Year Property Taxes
Projected to remain flat with FY15 budget expectations.
Penalties & Interest
Projections are based on a slight decrease as collections rates
have been better.
Sales Tax
Projections based on current year actual collections with 2.5%
growth and known new businesses less TIF allocation.
Additional Sales Tax
Based on 25% of projected sales tax revenues.
Mixed Drink Tax
Projection based on current year actual collections with known
new businesses.
Electric Franchise
Projected slight growth from FY15 with known building projects.
Gas Franchise
Projected increase based on actual collections.
Telephone Access Line Fees
Projection to remain flat with FY15 estimated collections.
Sanitation Services Franchise
Projection to remain flat with FY15 estimated collections.
Recycling Franchise
Projection to remain flat with FY15 estimated collections.
Cable Franchise
Projection increase based on prior year actual receipts.
Water & Wastewater Franchise
Based on 5% of projected gross receipts in Enterprise Fund.
Other Permits
Projection for a slight increase.
Health Permits
Projection to remain flat with FY15 budget.
Fire Permits
Projection for a slight increase from FY15 budget.
Contractors Regulatory License
Projection to remain flat with FY15 budget.
Minimum Housing
Projections based on apartment inspection rate structure.
Miscellaneous Permits and Fees
Projected slight increase from FY15 budget.
Building Permits
Projection to remain flat with FY15 budget projections.
Police Program Reimbursements
Based on 80% of projected officer salary
School Police Reimbursements
Based on current contract of four patrol officers.
Municipal Court
Projected to increase from FY15 estimates due to additional
staffing.
Library Fees
Projected to decrease from FY15 budget based on actual
collections.
Ambulance Fees
Due to new pricing structure projections are based on FY15
ear -end estimates with a slight increase.
Alarm Revenue
Projected slight increase from FY15 budget.
Jail Revenue
Projected reduction due to federal policies.
Interest Income
Projected to increase slightly from FY15 estimates as interest
rates are expected to increase slightly in third quarter of 2015.
Miscellaneous
Projected to increase based on FY15 estimated collections.
Tower Lease Revenue
Based on current lease agreements.
Betterment Contributions
Projected slight decrease from FY15 Budget.
Transfers
Based on administrative fees charged to utility operations and
1/3 of Euless' portion of the Car Rental Tax.
`&I
REVENUE
SOURCE
ACTUAL
FY2012
ACTUAL
FY2013
ACTUAL
FY2014
BUDGETED
FY2015
ESTIMATED
FY2015
PROPOSED
FY2016
FY15 Budget to
FY16Proposed
% Diff
Property Taxes
$9,100,486
$9,740,510
$10,234,363
$10,899,160
$10,897,660
$11,430,966
4.9%
Franchise Fees
$4,114,181
$4,077,699
$4,322,846
$4,176,974
$4,342,734
$4,440,505
6.3%
Sales & Use Taxes
$9,430,501
$10,157,469
$11,016,029
$11,111,642
$11,417,754
$11,885,345
7.0%
Fines & Fees
$4,418,694
$4,988,268
$5,026,499
$4,971,630
$4,491,680
$4,888,027
(1.7%)
Licenses & Permits
$1,263,731
$1,186,348
$1,321,041
$1,038,800
$1,248,023
$1,041,100
0.2%
Interest Income
$47,169
$40,710
$26,601
$30,000
$22,000
$35,000
16.7%
Int'gov't./Trans./Misc.
$3,573,878
$3,387,299
$3,417,838
$3,513,089
$3,527,638
$3,634,147
3.4%
TOTAL REVENUES
$31,948,640
$33,578,303
$35,365,217
$35,741,295
$35,947,489
$37,355,090
4.5%
Property Taxes
28%
29%
29%
30%
30%
31%
29.64%
Franchise Fees
13%
12%
12%
12%
12%
12%
12.15%
Sales & Use Taxes
30%
30%
31 %
31 %
32%
32%
30.93%
Fines & Fees
14%
15%
14%
14%
12%
13%
13.73%
Licenses & Permits
4%
4%
4%
3%
3%
3%
3.40%
Interest Income
0%
0%
0%
0%
0%
0%
0.10%
Int'govern./Misc.
11%
10%
10%
10%
10%
10%
10.05%
TOTAL
100.00%
100.00%
100.00%
100.00%
100.00%
100.00%
100.000/t
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 30.95% of the total. Previously this was property tax
which is now the second highest source on average at 29.56% and fines third at 13.74%. Franchise Fees make up
approximately 12.19% of total revenues with other sources varying from less than 1 % to a little over 10%.
2-3
General Fund Expenditures
Proposed
FY15 Budget to
General Fund
Actual
Budget
Estimated
Budget
FY16 Proposed
Expenditures
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
City Council
$
28,261
$
40,875
$
40,875
$
40,875
$
-
0%
City Administration
$
503,494
$
552,755
$
552,755
$
541,930
$
(10,825)
(2%)
City Secretary
$
316,171
$
352,477
$
352,477
$
371,870
$
19,393
6%
Communications/Marketing
$
10,664
$
23,475
$
23,475
$
23,475
$
-
0%
Total -Ci Administration
$
858,591
$
969,582
$
969,582
$
978,150
$
8,568
1%
Finance/Budget
$
215,284
$
232,304
$
232,304
$
243,771
$
11,467
5%
Municipal Court
$
684,997
$
712,871
$
712,871
$
726,114
$
13,243
2%
Accounting
$
221,572
$
321,144
$
321,144
$
350,198
$
29,054
9%
Purchasing
$
79,818
$
91,643
$
91,643
$
86,934
$
4,709
5%
Total - Finance
$
1,201,671
$
1,357,962
$
1,357,962
$
1,407,017
$
49,055
4%
Emergency Management
$
29,387
$
50,775
$
50,775
$
50,775
$
-
0%
Police Code Compliance
$
1,415,752
$
1,581,518
$
1,581,518
$
1,648,960
$
67,442
4%
Police Administration
$
684,577
$
819,734
$
819,734
$
1,000,110
$
180,376
22%
Police Patrol
$
4,657,085
$
4,881,511
$
4,881,511
$
5,118,244
$
236,733
5%
Police CID
$
1,740,664
$
1,621,319
$
1,621,319
$
1,633,063
$
11,744
1%
Police Service
$
1,897,692
$
2,023,770
$
2,023,770
$
2,072,180
$
48,410
2%
Police Detention
$
1,436,480
$
1,537,385
$
1,537,385
$
1,600,720
$
63,335
4%
Total -Police
$ 11,861,637
$
12,5165012
$
12,516,012
$ 13,1245052
$
6089040
5%
Fire Marshal/Education
$
546,860
$
570,860
$
570,860
$
561,000
$
(9,860)
(2%)
Fire Administration
$
482,016
$
498,143
$
498,143
$
514,693
$
16,550
3%
EMS/Suppression
$
7,521,386
$
7,952,330
$
7,952,330
$
8,281,245
$
328,915
4%
Total -Fire
$
8,550,262
$
9,021,333
$
9,021,333
$
9,356,938
$
335,605
4%
Information Services
$
322,925
$
343,371
$
343,371
$
310,821
$
(32,550)
(9%)
Personnel
$
368,073
$
408,432
$
408,432
$
408,839
$
407
0%
Facility Maintenance
$
908,101
$
907,210
$
907,210
$
939,466
$
32,256
4%
Libra
$
670,355
$
709,266
$
709,266
$
728,164
$
18,898
3%
Total -Administrative Services
$
2,269,454
$
2,368,279
$
2,368,279
$
2,387,290
$
19,011
1%
Planning & Development
$
263,811
$
291,732
$
291,732
$
307,665
$
15,933
5%
Inspection Services
$
308,754
$
327,359
$
327,359
$
353,221
$
25,862
8%
Total -Development $
572,565
$
6199091
$
619,091
$
660,886
$
41,795
7%
Recreation
$
595,802
$
656,474
$
656,474
$
665,687
$
9,213
1%
Parks
$
1,211,188
$
1,301,269
$
1,301,269
$
1,359,322
$
58,053
4%
Swimming Pools
$
89,329
$
132,500
$
132,500
$
159,460
$
26,960
20%
Senior Center
$
219,707
$
232,147
$
232,147
$
271,034
$
38,887
17%
Recreation Admin.
$
57,998
$
68,386
$
68,386
$
71,341
$
2,955
4%
Total -Parks & Comm Srvcs
$
2,174,024
$
2,390,776
$
2,390,776
$
2,5269844
$
1365068
6%
Street Maintenance
$
1,253,036
$
1,538,892
$
1,538,892
$
1,593,843
$
54,951
4%
Animal Control
$
263,362
$
296,945
$
296,945
$
296,019
$
(926)
(0%)
City Engineer
$
60,129
$
85,871
$
85,871
$
107,537
$
21,666
25%
Total - Public Works
$
1,576,526
$
1,921,708
$
1,921,708
$
1,997,399
$
75,691
4%
Legal Services
$
104,999
$
130,000
$
130,000
$
130,000
$
-
0%
Non -Departmental
$
3,978,604
$
4,400,515
$
4,653,070
$
4,751,498
$
350,983
8%
Betterment
$
17,908
$
29,000
$
29,000
$
29,000
$
-
0%
Total - Non -Depart.
$
4,101,511
$
495599515
$
4,812,070
$
4,9105498
$
350,983
8%
Total Operating Expenses
$ 33,166,242
$
35,724,258
$
35,976,813
$ 37,3495074
$
1,624,816
5%
Capital Expenses
$
1,239,192
$
2,871,610
$
1,901,489
$
2,400,693
$
470,917
16%
Total Expenses
$ 34,4059434
$
38,595,868
$
379878,302
$ 39,749,767
$
19153,899
3%
2-4
PROPERTY TAXES
Estimated Revenues FY16
Operating & Maintenance Debt Service
Adj. Net Taxable Value Assessed
$2,920,707,862 $2,920,707,862
TIF Increment Value
$53,941,226
Proposed Tax Rate per $100 Valuation
0.366571 0.100929
Estimated Tax Levy
$10,706,473 $2,947,836
Est. Percent of Collection (O&M and I&S)
98.50% 100.00%
Estimated Collections
$10,545,876 $2,947,836
Ceiling Revenues
$787,090
TIF Assessment - City Portion
Total Collections
$11,332,966 $2,947,836
Proposed Fund Distribution
Additional
Rate Percent $ Amount
Sales Tax Total
Operating & Maintenance - General Fund'
0.366571 78.41% $11,332,966
$ 2,360,589 $ 13,693,555
Interest and Sinking - Debt Service Fund
0.100929 21.59% $2,947,836
$ - $ 2,947,836
TOTAL
0.467500 100.00% $14,280,802
$ 2,360,589 $ 16,641,391
Ten Year Breakdown of Tax Rate
0.600000
0.500000
C2 0.400000
.
16
0.300000
O
O
T
L 0,200000
d
a
N
r
C
0.100000
U
0.000000
2007 2008 2009 2010 2011 2012 2013 2014 2015 Proposed 2016
a Interest& Sinking ■O eratin &Maintenance
Fiscal
Operating &
Interest &
Total
Year
Maintenance
Sinking
Tax Rate
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
2015
0.364505
0.102995
0.467500
Proposed 2016
0.366571
0.100929
0.467500
2-5
Property Tax Revenues
YTD Collection Review
As of June 30, 2015
Revenue
Type
FY 2015*
FY 2014*
CY Increase/
(Decrease) from PY
% of Change
from PY
Current Year
$ 13,915,929
$ 13,211,143
$ 704,786
5.3%
Prior Year
$ 56,994
$ 34,764
$ 22,230
63.9%
Penalty & Int.
$ 64,329
$ 56,517
$ 7,812
13.8%
Total
$ 14,037,252
1 $ 13,302,424
1 $ 734,828
5.5%
Note: Collections include General & Debt Service, and City portion of TIRZ property tax.
Property Tax Monthly Revenues
Current Year Collections
Month
FY 2015*
FY 2014*
CY Increase/
(Decrease) from PY
% of Change
from PY
October
$ 590,561
$ 290,641
$ 2993920
103.2%
November
$ 563,245
$ 431,835
$ 131,410
30.4%
December
$ 4,909,035
$ 3,572,465
$ 1,336,570
37.4%
January
$ 4,149,029
$ 6,229,245
$ (2,080,216)
(33.4%)
February
$ 3,442,246
$ 2,392,016
$ 1,050,230
43.9%
March
$ 152,627
$ 45,173
$ 107,454
237.9%
April
$ 207,141
$ 1115639
$ 95,502
85.5%
May
$ (196,291)
$ 47,563
$ (243,854)
(512.7%)
June
$ 98,336
$ 90,566
$ 7,770
8.6%
July
August
September
FYTD Total
$ 13,915,929
$ 13,211,143
$ 704,786
5.3%
'Actual figures restated to include City portion of TIRZ property tax.
Note: Collections do not include Penalties or Interest
Property Tax Revenues by Month
Current Year Collections
$7
$6
cn $5
C
O
_ $4 --
$3
$1
$-
Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep
■ FY 2015* o FY 2014*
2-6
C
N
v
City of Euless
Summary of 1¢ General Fund Sales Tax
2011-12
Monthly
YTD
% of
Total
2012-13
Monthly
YTD
% of
Total
2013-14
Monthly
YTD
% of
Total
2014-15
Monthly
YTD
Monthly
Inc/(Dec)
from PY
% of
Projected
Mo % of
Change
from PY
2014-15
Projected
Projected
Over/(Under)
Budget
8,821,633
Oct
$ 548,489
$ 548,489
7%
$ 625,197
$ 625,197
8%
$ 653,846
$ 653,846
8%
$ 747,162
$ 747,162
$ 93 316
8%
14.27%
$ 9,687,059
1 $ 865,426
Nov
$ 679,051
$ 1,227,540
17%
$ 688,150
$ 1,313,347
16%
$ 753920
$ 1.407,766
16%
$ 833,683
$ 1580,845
$ 79,763
16%
10.58%
$ 9,638335
1 $ 816,702
Dec
$ 541,165
$ 1,768,705
24%
$ 685,672
$ 1,999,018
25%
$ 646189
$ 2.053,955
24%
$ 745,492
$ 2326337
$ 99,303
24%
15.37%
$ 9515245
1 $ 693,612
Jan
$ 535,385
$ 2,304,089
31%
$ 575,688
$ 2,574707
32%
$ 604789
$ 2.658,744
31%
$ 654,803
$ 2,981,140
$ 50,014
32%
8.27%
$ 9,443.985
$ 622,352
Feb
$ 655,481
$ 2,959,570
40%
$ 764,899
$ 3,339,606
42%
$ 822,008
$ 3,480,752
40%
$ 766,855
$ 3,747,995
$ 55,153
41%
6.71%
$ 9,112.281
$ 290,648
Mar
$ 513,059
$ 3,472,629
47%
$ 594892
$ 3,934497
49%
$ 623801
$ 4,104,553
48%
$ 667,149
$ 4,415,144
$ 43,348
48%
6.95%
$ 9107,155
$ 285522
Apr
$ 546,354
$ 4,018,982
54%
$ 590,215
$ 4,524,712
57%
$ 707,641
$ 4,812,194
56%
$ 610,415
$ 5,025,560
$ 97,226
56%
13.74%
$ 8 928 494
$ 106,861
May
$ 749,016
$ 4,767,998
64%
$ 744,865
$ 5,269,577
66%
$ 821 J52
$ 5,633,346
65%
$ 854,356
$ 5,879,915
$ 33,204
66%
4.04%
$ 8,946,767
$ 125,134
Jun
$ 583,053
$ 5,351,051
72%
$ 650183
$ 5,919,760
74%
$ 691625
$ 6,330,971
74%
$ 750,708
$ 6630,624
$ 53,083
74%
7.61%
$ 8979116
$ 157483
Jul
$ 707,728
$ 6,058,779
82%
$ 662,907
$ 6,582,667
82%
$ 692 666
$ 7,023,639
82%
$ 625 087
$ 7 255 710
$ 67,581
82%
9.76%
$ 8,846,315
$ 24 682
Aug
$ 740,810
$ 6,799,589
92%
$ 760,620
$ 7,343,2B7
92%
$ 855,086
$ 7,878,725
92%
Se
$ 618,243
1 $ 7,417,832
100%
$ 647,259
$ 7,990,546
100%
$ 722,513
$ 8,601,238
100%
AVG: $ 618,153
HE $ 749,016
LO: $ 513.059
$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
AVG: $ 665,879
HE $ 764,899
LO: $ 575,688
Oct Nov
AVG: $ 716,770
HE $ 855,086
LO: $ 604,789
TiU a i,[oD,nU .a 232,U/1 3.3U%
AVG: $ 725,571
HI: $ 854,356
LO: $ 610,415
City of Euless
Summary of 1/40 Additional Sales Tax
2011-12
Monthly
YTD
% of
Total
2012-13
Monthly
YTD
% of
Total
2013-14
Monthly
YTD
% of
Total
2014-15
Monthly
YTD
Monthly
Inc/(Dec)
from PY
% of
Projected
Mo % of
Change
from PY
2014-15
Projected
Projected
Over/(Under)
Budget
$2 217 009
Oct
$ 137,122
$ 137,122
7%
$ 156,299
$ 156,299
8%
$ 163,462
$ 163,462
8%
$ 186,791
$
186,791
$ 23,329
8%
14.27 %
$ 2,421,771
$ 204,762
Nov
$ 169,763
$ 306,885
17%
$ 172,038
$ 328,337
16%
$ 188,480
$ 351,942
16%
$ 208,421
$
395,212
$ 19,941
16%
10.58 %
$ 2,409,587
$ 192,578
Dec
$ 135,291
$ 442,176
24%
$ 171,418
$ 499,755
25%
$ 161,547
$ 513,489
24%
$ 186,373
$
581,585
$ 24,826
24%
15.37%
$ 2,378,813
$ 161,804
Jan
$ 133,846
$ 576,022
31 %
$ 143,922
$ 643,677
32%
$ 151,197
$ 664,686
31 %
$ 163,701
$
745,286
$ 12,503
32%
8.27%
$ 2,360 998
$ 143,989
Feb
$ 163,870
$ 739,893
40%
$ 191,225
$ 834,901
42%
$ 205,502
$ 870,188
40%
$ 191,714
$
936,999
$ 13,788
41 %
6.71 %
$ 2,278,071
$ 61,062
Mar
1 128,265
$ 868,157
47%
$ 148,723
$ 983,624
49%
$ 155,950
$ 1,026,138
48%
$ 166,787
$
1,103,787
$ 10,837
48%
6.95%
$ 2,276 790
$ 59,781
Apr
$ 136,588
$ 1,004,746
54%
$ 147,554
$ 1.131 178
57%
$ 176.910
$ 1,203.049
56%
$ 152,604
$
1,256,390
$ (24.306)
56%
13.74%
$ 2,232 124
$ 15,115
May
$ 187,254
$ 1 192,000
64%
$ 186,216
$ 1,317,394
66%
$ 206,288
$ 1,408,336
65%
$ 213,589
$
1,469,979
$ 8 301
66%
4.04%
$ 2 61
$ 19,683
Jun
$ 145,763
$ 1,337,763
72%
$ 162 546
$ 1.471,940
74%
$ 174 406
$ 1 582 743
74%
$ 187 677
$
1,657,656
$ 13 271
74%
7.61%
$ 27,771
Jul
$ 176,932
$ 1 514,695
82%
$ 165 727$1,645,667
82%
$ 173 1671
755 910
82%
$ 156 012
$
1,813 928
$ 16 895
82%
9.76%
�236
$ 5,430
Aug
$ 185,203
$ 1,699,897
92%
$ 190,155
$ 1,835,822
92%
$ 213772
$ 1,969,681
92%
Sep
$ 154,561
$ 1854.458
100%
1 $ 161815
1 $ 1,997,636
100%
$ 180628
$ 2,150,309
100%
T I U i 1,01J,8Zts 4 ots,ults
AVG: $ 154,538 AVG: $ 166,470 AVG: $ 179,192 AVG: $ 181,393
HI: $ 187,254 HI: $ 191,225 HI: $ 213,772 HI: $ 213,589
LO: $ 128,265 LO: $ 143,922 LO: $ 151,197 LO: $ 152,604
tv
$250,000
l/4 Additional Sales Tax Revenue
$200,000
$150,000
$100,000
f I
$50,000
Oct Nov Dec Jan Feb Mar Apr May Jun
n 2011-12 ®2012-13 ■ 2013-14 ■ 2014-15
J.suye
Jul Aug
Sep
City of Euless
Gross Receipts Revenues
FY 2012-13
Actual
% of
Total
FY 2013-14
Actual
% of
Total
FY 2014-15
Actual
YTD through 6/30/15
% of
Total
Electric
$
1,609,056
39.5%
$
1,719,259
39.8%
$
1,305,344
42.4%
Gas
$
306,295
7.5%
$
425,948
9.9%
$
358,020
11.6%
Telephone
$
346,864
8.5%
$
330,022
7.6%
$
148,040
4.8%
Sanitation
$
203,770
5.0%
$
194,961
4.5%
$
159,590
5.2%
Recycling
$
15,013
0.4%
$
16,526
0.4%
$
13,144
0.4%
Cable
$
645,301
15.8%
$
672,194
15.5%
$
402,579
13.1%
Water/WW Utility
$
951,400
23.3%
$
963,936
22.3%
$
693,863
22.5%
Total Gross Receipt Taxes 1
$
4,077,699 1100.0%1
$
4,322,846 1
100.0%1
$
3,080,580 1
100.0%
FY 2013
Water/W W
utility
5.00°1 8.51%
Electric
39.46%
7.51%
Water/WW Utility_
22.52%
Cable
13.07
Recycling
0.43%
Sanitation
5.18%
Telex
4.81%
FY 2014
Water/WW t"°`•
22.30%
Cable
15.55%�
Recycling
0.38%
Sani
4.!
7.63%
FY 2015
11.62%
Electric
39.77%
9.85%
i
ectric
.37%
2-9
N
O
City of Euless
Municipal Court Revenues*
FY 2012-13
FY 2013-14
FY 2014-15
Month
MONTHLY
CUMULATIVE
% of
Total
MONTHLY %
CHANGE PY
MONTHLY CUMULATIVE
% of
Total
MONTHLY %
CHANGE PY
MONTHLY
CUMULATIVE
MONTHLY %
CHANGE PY
FYE
PROJECTED
PROJECTED
VARIANCE
$ 3,483,630
October
$ 292,970
$ 292,970
9%
4.4%
$ 344,532
$
344,532
10%
17.6%
$ 306,080
$
306,080
-11.2%
$ 3,291,190
$ (192,440)
November
$ 228.625
$ 521,595
15%
15.6%
$ 245,730
$
590,262
17%
7.5%
$ 189,519
$
495,599
-22.9%
$ 3,054,673
$ (428,957)
December
$ 206,620
$ 728,215
22%
15.5%
$ 249,075
$
839,337
24%
20.5%
$ 235,050
$
730,649
-5.6%
$ 3,194,667
$ 288,963
January
$ 262,696
$ 990,911
29%
7.2%
$ 289,958
$
1,129,296
33%
10A
$ 236,711
$
967,390
-18.4%
$ 3,126,904
$ (356,726)
February
$ 321,983
$ 1,312,894
39%
-4.8%
$ 404,438
$
1,533,734
44%
25.6%
$ 329,054
$
1,296,414
-18.6%
$ 3,121,709
$ (361,921)
March
$ 344,677
$ 1,657,571
49%
39.3%
$ 353,110
$
1,886,844
54%
2.4%
$ 276,223
$
1,572,637
-21.8%
$ 3,040,779
$ 442,851
April
$ 271,325
$ 1,928,896
57%
1 9.0%
$ 287,803
$
2,174.647
63%
6.1%
$ 248,716
$
1,821,353
-13.6%
$ 3,041,634
$ (441,996)
May
$ 255,631
$ 2,184,527
65%
-6.5%
$ 291,385
$
2,466,032
1 71%
14.0%
$ 224,984
$
2,046,337
-22.8%
$ 3,015,419
$ (468,211)
June
$ 263,040
$ 2,447,567
72%
29.8%
$ 240,283
$
2,706.315
78%
-8.71/.
$ 230,814
$
2,277,151
-3.9%
$ 3,027,403
$ (456,227)
July
$ 321,802
$ 2,769,369
82%
21.3%
1 $ 298,193
$
3,004,508
87%
1 -7.3%
August
$ 314,168
$ 3,083,537
91%
30.2%
1 $ 226,905
$
3,231,413
93%
-27.8%
September
$ 292,768
$ 3,376,305
100 %
54.1 %
$ 240,739
$
3,472,152
100%
-17.8 %
Total
$ 3,376,305
$ 3,472,152
$ 2,277,151
Municipal Court
Monthly Revenues
$450
$400
o $350
o -
o $300
I
-a $250
0 0 $200
44
$150 ( I
L
U) $50
October November December January February March April May June July August September
o FY 2012-13 17 FY 2013-14 ■ FY 2014-15
" Juvenile Case Fund Revenues have been added to the current year and historical data presented.
City of Euless
Case Volume Analysis
Month
FY 2012-13
FY 2013-14
Cumulative
Total
FY 2014-15
cityCity
DFW
Monthly
Total
Cumulative
Total
DFW
Monthly
Total
city
DFW
Monthly
Total
Cumulative
Total
MO % Change
from PY
YTD % Change
from PY
2,796
212
3,008
3,008
Municipal Court
Cases Filed by Month
3,500
3,000
2,500
2,000
1,500
OFY2015 DFW Airport
1,000 I
1 �FY2015 City of Euless
500 -+-FY 2014 Totals
0
Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep
Comparison of FY2014 to FY2015
City of Euless
Development Revenues
Month
FY 2012-13
% of
MONTHLY YTD Total
FY 2013-14
MONTHLY YTD
% of
Total
MONTHLY
YTD
FY 2014-15
MONTHLY %
CHANGE PY
FYE
PROJECTED
PROJECTED
VARIANCE
$1,042,600
October
$ 170.347
$ 170,347
14%
$
67,480
$ 67,480
5%
$ 126,140
$ 126,140
86.93%
$
1,299,920
$ 257,320
November
$ 78.139
$ 248,486
21%
$
59,982
$ 127,462
10%
$ 84,761
$ 210,901
41.31%
$
1,382,938
$ 340,338
December
$ 59,570
$ 308,056
26%
$
52,772
$ 180,234
14%
$ 113,770
$ 324,671
115.59%
$
1,644,362
$ 601,762
January
$ 62.047
$ 370,103
31%
$
223,076
$ 403,310
30%
$ 120,017
$ 444.688
(46.20%)
$
1,445,226
$ 402.626
February
$ 253,029
$ 623,132
52%
$
75,207
$ 478,517
36%
$ 95,209
$ 539,897
26.60%
$
1,220,420
$ 177,820
March
$ 69,556
$ 692,688
58%
$
66,642
$ 545,159
41%
$ 141,177
$ 681,074
111.84%
$
1,371,035
$ 328,435
April
$ 727902
$ 765,590
64%
$
228,535
$ 773,694
58%
$ 160,783
$ 841,857
(29.65%)
$
1,371,931
$ 329,331
May
$ 148,052
$ 913,642
77%
$
91,466
$ 865,160
65%
$ 108,842
$ 950,699
19.00%
$
1,338,353
$ 295,753
June
$ 64,994
$ 978,636
82%
$
122,187
$ 987,347
75%
$ 100,479
$ 1,051,178
(17.77%)
$
1,341,189
$ 298,589
July
$ 65,039
$ 1,043,675
88%
$
88,069
$ 1,075,416
810/.
August
$ 79,749
$ 1,123,424
94%
$
96,538
$ 1,171,954
88%
September
$ 66,608
$ 1,190,032
1 100%
$
153,040
$ 1,324,994
10000
Total
$ 1,190,032
$ 1,324,994
$ 1,051,178
Development Revenues by
Month
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
-
i
]Ad.
---
October
November
December January
® FY 2012-13
February March April
❑ FY 2013-14
May June July
■ FY 2014-15
August
September
City of Euless
Ambulance Revenues-Intermedix
FY 2013-2014
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
$
17,783
$
4,562
$
54,383
$
4,337
$
81,065
August
$
21,380
$
4,926
$
35,992
$
1,675
$
63,974
September
$
11,743
$
6,455
$
39,471
$
4,501
$
62,169
Totals
$
241,354
$
70,141
$
516,455
$
46,010
$
873,960
FY 2014-2015
Month
Medicare
Medicaid
Insurance
Private Pay
Total
October
$
23,208
$
8,212
$
55,801
$
4,382
$
91,603
November
$
15,701
$
4,028
$
46,327
$
1,341
$
67,397
December
$
22,239
$
6,414
$
60,778
$
6,914
$
96,345
January
$
21,259
$
5,444
$
28,313
$
5,246
$
60,262
February
$
18,828
$
6,368
$
34,784
$
10,085
$
70,065
March
$
24,979
$
4,177
$
78,538
$
3,497
$
111,190
April
$
21,093
$
5,878
$
55,239
$
11,152
$
93,361
May
$
15,856
$
5,730
$
68,002
$
2,654
$
92,243
June
$
23,535
$
7,303
$
44,004
$
9,420
$
84,262
Jul
Au ust
September
Totals
$
186,698
$
53,552
$
471,786
$
54,692
$
766,728
8%
29 %
FY 2013-2014
Year -to -Date
58%
5%
■ Medicare
■Medicaid
■Insurance
❑ Private Pay
7%
FY 2014-2015
Year -to -Date
62%
7%
24%
■ Medicare
UMedicaid
■Insurance
Private Pay
2-13
BETTERMENT FUND
Contributions
FY 2011
FY 2012
FY 2013
FY 2014
FY 2015 YTD*
Total Customers
24,930
24,951
24,975
28,905
21,610
Average # of Monthly
Contributors
3,449
2,636
3,504
2,511
1,872
% of Monthly
Contributors
13.84%
10.56%
14.03%
8.69%
8.66%
Total $ Contributed
$20,695
$15,813
$15,770
$15,069
$11,231
Expenditures
FY 2011
FY 2012
FY 2013
FY 2014
FY 2015 YTD*
1+1=2 Program
$
242
$
449
$
663
$
3,748
$
1,687
Christmas Festival
$
3,530
$
489
$
57563
$
4,417
$
4,745
Honorarium
$
9,916
$
10,000
$
9,999
$
9,744
$
13,782
Total Expenditures
$
13,688
$
10,938
$
167225
$
17,909
$
20,214
* Year -to -Date figures reported through June 2015.
Breakdown of Expenditures
Honorarium
54%
1+1=2 Program
® (----, 21 %
FY 2015
Year -to -Date
Expenditures
Christmas Festival
25%
2-14
WATER & WASTEWATER FUND,
REVENUES & EXPENDITURES
Water & Wastewater Revenues
Water & Wastewater Revenue Assumptions
Water & Wastewater Expenditures
Water Rate Impact
Wastewater Rate Impact
Utility Rate History
Water & Wastewater Revenues
M5-16
Sanitation
1%
Wastewater
38%
Recycling Other(1)
1% 2%
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
FY15 Budget to
Water & Wastewater
Actual
Budget
Estimated
Budget
FY16 Proposed
Revenues
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
Interest Income(')
$ 11,095
$
12,000
$
12,000
$ 12,000
$
-
0%
Sanitation
$ 189,041
$
190,000
$
195,000
$ 195,000
$
5,000
3%
Water Service
$ 10,786,403
$
11,691,856
$
11,154,039
$ 12,489,527
$
797,671
7%
Wastewater Service
$ 7,100,795
$
7,735,966
$
7,459,904
$ 8,403,094
$
667,128
9%
Reclaimed Water Service
$ 167,083
$
473,650
$
152,671
$ 266,813
$
(206,837)
(44%)
NewMeters(i)
$ 31,453
$
25,000
$
60,000
$ 60,000
$
35,000
140%
Reconnect Fees(1)
$ 221,675
$
220,000
$
220,000
$ 220,000
$
-
0%
Inspection FeesM
$ 184,180
$
65,000
$
275,000
$ 85,000
$
20,000
31%
Miscellaneous(l)
$ 42,190
$
35,000
$
35,000
$ 35,000
$
-
0%
Penalties
$ 222,912
$
250,000
$
227,000
$ 230,000
$
(20,000)
(8%)
Initiations/Transfer Fees(1)
$ 29,880
$
26,000
$
26,000
$ 30,000
$
4,000
15%
Recycling Fees
$ 316,643
$
312,000
$
328,000
$ 320,000
$
8,000
3%
Use of Rate Stabilization
$ 1,232,180
$
289,751
$
289,751
$ 135,235
$
(154,516)
(53%)
Rate Stabilization Rebate
$ 212,180
$
289,751
$
289,751
$ 135,235
$
154,516
53%
TOTAL REVENUES
$ 20,323,350
$
21,036,472
$
20,144,614
$ 22,346,434
$
1,309,962
6%
Use of Reserves
$ 40,280
$
837,385
$
604,311
$ 479,062
$
(358,323)
43%
TOTAL RESOURCES
$ 20,363,631
$
21,873,857
$
20,748,925
$ 22,825,496
$
951,639
4%
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 B Wastewater Revenue line items are aggregated in graph under "Ocher'
iE
�- WATER & WASTEWATER ]FUND
FY16 REVENUE ASSUMPTIONS
REVENUE SOURCE
A%UNUMONS
Interest Income
Projected to remain flat.
Sanitation Services
Projected to remain flat with FY15 estimates.
Water Service
Consumption almost flat with FY2015 year-end projections.
Increases of 270 per 1000 gallons across all tiers and customer
classes with an 800 or 8.9% increase in the base rate.
Wastewater Service
Slight increase in consumption compared to FY2015 year-end
projections. Increases of 260 per 1000 gallons for all customer
classes with a 750 increase in the base rate.
Reclaimed Water Service
Consumption based on fiscal year-end. Rates per tier are
based on 90% of the potable water rate per tier.
Sale of New Meters
Projected to remain flat with FY15 estimates.
Reconnect Fees
Projected to remain flat with FY15 estimates.
Inspection Fees
Projected to increase over FY15 budget.
Miscellaneous
Projected to remain flat.
Penalties
Projected to decrease compared to FY15 budget.
Initiation & Transfer Fees
Projected to increase over FY15 budget.
Recycling Fees
Projected to increase slightly over FY15 budget.
3-2
Water & Wastewater Expenditures
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
FY15 Budget to
Water & Wastewater
Actual
Budget
Estimated
Budget
FY16 Proposed
Expenditures
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
Water Office
$ 410,737
$
442,066
$
442,066
$
442,746
$
680
0%
Total -Finance
$ 410,737
$
442,066
$
442,066
$
442,746
$
680
0%
City Engineer
$ 265,067
$
298,657
$
283,657
$
312,389
$
13.732
5%
Water Production
$ 7,341,381
$
7,036,183
$
6,219,332
$
7,198,968
$
162,785
2%
Water Distribution
$ 907,062
$
890,990
$
850,843
$
923,870
$
32,880
4%
Wastewater Treatment
$ 3,379.744
$
4,122,728
$
3,877,305
$
4,370,324
$
247,596
6%
Meter Reading
$ 58.738
$
62.131
$
61.131
$
63,612
$
1,481
2%
Total -Public Works
$ 11,951,992
$
12,410,689
$
11,292,268
$
12,869,163
$
458,474
4%
Recycling
$ 267796
$
41,300
$
41,300
$
41,300
$
-
0%
GIS/Information Services
$ 501,592
$
524,584
$
524.584
$
572,265
$
47,681
9%
Legal Services
$ 75,000
$
75,000
$
75.000
$
75,000
$
-
0%
Non -Departmental
$ 7,215,197
$
71512,496
$
7,575,432
$
8,235,460
$
722,964
10%
Total -Non Departmental
$ 7,818,585
$
8,153,380
$
8,216,316
$
8,924,025
$
770,645
9%
Total Operating Expenses
$ 20,181,314
$
21,006,135
$
19,950,650
$
22,235,934
$
1,229,799
6%
Capital Expenses
$ 182,317
$
837,385
$
604,311
$
479,062
$
358,323
43%
Total Expenses
$ 20,363,631
$
21,843,520
$
20,554,961
$
22,714,996
$
871,476
4%
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:
Proposed
Rates:
Meter Charge:
Meter Charge:
Meter Size (inches)
Monthly
Charge
Meter Size (inches)
Monthly Charge
5/8-3/4*
$
8.95
5/8-3/4*
$
9.75
1
$
10.46
1
$
11.39
1 1 /2
$
14.66
1 1 /2
$
15.97
2
$
24.28
2
$
26.45
3
$
49.39
3
$
53.80
4
$
87.07
4
$
94.85
5
$
137.30
5
$
149.57
6
$
195.91
6
$
213.42
Residential Volume Charge per 1,000
gallons (tgals)
Residential Volume Charge per 1,000 gallons (tgals)
Tiered Rates
Tiered Rates
0-2 tgals
$
2.97
0-2 tgals
$
3.24
3-8 tgals
$
3.90
3-8 tgals
$
4.17
9-15 tgals
$
4.47
9-15 tgals
$
4.74
16-35 tgals
$
5.00
16-35 tgals
$
5.27
Over 35 tgals
$
5.60
Over 35 tgals
$
5.87
-migiv ramuy mutimenuai mate ataomzanon Keruna:
singie ramny Residential Rate Stabilization Refund:
320 per 1,000 (tgals) up to 15 tgals/monthly
150 per 1,000 (tgals) up to 15 tgals/monthly
Estimated total refund @ 32¢/tgal
$ 289,751
Estimated total refund @ 15¢/tgal
$ 135,234
Estimated refund volume in tgals:
905,471
Estimated refund volume in tgals:
901,560
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 $
4.23
0-2 tgals $
4.50
3-8 tgals $
4.23
3-8 tgals $
4.50
9-15 tgals $
4.47
9-15 tgals $
4.74
16-35 tgals $
5.00
16-35 tgals $
5.27
Over 35 tgals $
5.60
Over 35 tgals $
5.87
Other Volume Charges per 1,000 gallons (tgals)
Other Volume Charges per 1,000 gallons (tgals)
Commercial & Multi -family $
4.23
Commercial & Multi -family $
4.50
Fire Hydrant & Gas Wells $
9.49
Fire Hydrant & Gas Wells $
9.76
Supplemental Irrigation $
9.49
Supplemental irrigation $
9.76
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 $
3.85
0-8 tgals $
4.05
9-15 tgals $
4.07
9-15 tgals $
4.27
16-35 tgals $
4.55
16-35 tgals $
4.74
Over 35 tgals $
5.10
Over 35 tgals $
5.28
Construction & Gas Wells $
8.07
Construction & Gas Wells $
8.30
3-4
�.. WASTEWATER SERVICE RATES
1�1—.
Current Rates:
Pro osed Rates:
Residential Charges:
Residential Base Charge:
Base Charge:
Base Charge:
Within Corporate Limits $ 7.75
Within Corporate Limits $ 8.50
Outside Corporate Limits $ 12.25
Outside Corporate Limits $ 13.00
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 $ 3.33
Within Corporate Limits $ 3.59
Outside Corporate Limits $ 3.33
Outside Corporate Limits $ 3.59
Commercial and Industrial Charges:
Commercial and Industrial Charges:
Base Charge:
Base Charge:
Within Corporate Limits $ 7.75
Within Corporate Limits $ 8.50
Outside Corporate Limits $ 12.25
Outside Corporate Limits $ 13.00
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 $ 3.33
Within Corporate Limits $ 3,59
Outside Corporate Limits $ 3.33
Outside Corporate Limits $ 3.59
3-5
CITY OF EULESS
RESIDENTIAL UTILITY RATE HISTORY
WATER
Year
Base Rate
0-2 Tgals
3-8 Tgals
9-15 Tgals
16-35 Tgals
>35 Tgals
FY07
$7.25
$2.80
$2.80
$2.80
$2.80
$2.80
FY08
$7.25
$2.97
$2.97
$2.97
$2.97
$2.97
FY09
$7.25
$3.11
$3.11
$3.11
$3.11
$3.11
FYI
$7.75
$2.27
$3.09
$3.64
$3.97
$4.50
FYI
$7.95
$2.27
$3.20
$3.75
$4.10
$4.66
FYI
$7.95
$2.48
$3.41
$3.98
$4.36
$4.96
FYI
$8.45
$2.48
$3.41
$3.98
$4.51
$5.11
FYI
$8.45
$2.67
$3.60
$4.17
$4.70
$5.30
FYI
$8.95
$2.97
$3.90
$4.47
$5.00
$5.60
FY16
Proposed $9.75
$3.24
$4.17
$4.74
$5.27
$5.87
WASTEWATER
DRAINAGE
FEE
90% of
Metered
Lot Less
Year
Base Rate
Water
Year
Than 5 Acres
FY07
$5.50
$2.00
FY07
$2.50
FY08
$5.50
$2.21
FY08
$2.50
FY09
$5.50
$2.43
FY09
$2.50
FYI
$6.00
$2.53
FYI
$2.50
FYI
$6.75
$2.66
FYI
$2.50
FY12
$6.75
$2.70
FYI
$2.50
FYI
$7.25
$2.83
FYI
$2.50
FYI
$7.25
$3.19
FY14
$2.50
FYI
$7.75
$3.33
FYI
$2.50
FY16
Proposed $8.50
$3.59
FY16
$2.50
3-6
OTHER FUNDS, REVENUES & EXPENDITURES
�1.1 All Other Enterprise Operating Funds
Special Revenue Operating Funds
Short -Term Motor Vehicle Rental Tax
Sales Tax Summary, Half Cent EDC
Sales Tax Summary, Quarter Cent CCPD
Internal Service Operating Funds
Insurance and Benefits, CYTD
Risk Management & Workers Comp, CYTD
,%� Debt Service Operating Funds
`.,
All Other Enterprise Operating Funds
This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating
funds presented within the City of Euless' Annual Operating Budget.
Enterprise
Funds
Actual
FY 14
Budget
FY 15
Estimated
FY 15
Proposed
Budget
FY 16
FYI Budget to
FYI Proposed
$ Diff %, Diff.
Service Center Fund:
Revenues
$
1,221,368
$
1,192,805
$
1,203,285
$
1,283,352
$
90,547
8%
Operating Expenses
$
1,207,012
$
1,192,805
$
1,191,805
$
1,283,352
$
90,547
8%
Use of Reserves
$
1,507,935
$
10,500
$
10,500
$
-
$
(10,500)
(100%)
Capital Expenses
$
1,522,291
$
10,500
$
10,500
$
-
$
(10,500)
(100%)
Drainage Utility System:
Revenues
$
713,064
$
714,520
$
713,926
$
719,280
$
4,760
1%
Operating Expenses
$
677,841
$
713,262
$
713,262
$
716,150
$
2,888
0%
Use of Reserves
$
-
$
125,000
$
125,000
$
60,000
$
(65,000)
(52%)
Capital Expenses
$
-
$
125,000
$
125,000
$
60,000
$
(65,000)
(52%)
Recreation Classes:
Revenues
$
530,734
$
474,030
$
479,515
$
555,830
$
81,800
17%
Operating Expenses
$
564,986
$
464,305
$
464,305
$
552,841
$
88,536
19%
Use of Reserves
$
49,288
$
107,000
$
76,252
$
123,936
$
16,936
16%
Capital Expenses
$
15,036
$
107,000
$
76,252
$
123,936
$
16,936
16%
Arbor Daze:
Revenues
$
76,419
$
80,010
$
41,752
$
80,000
$
(10)
(0%)
Operating Expenses
$
82,852
$
79,500
$
38,246
$
79,500
$
-
0%
Use of Reserves
$
6,433
$
-
$
-
$
-
$
-
0%
Capital Expenses
$
-
$
-
$
-
$
-
$
-
0%
Texas Star Golf Course:
Revenues
$
4,019,279
$
4,465,069
$
4,154,715
$
4,594,912
$
129,843
3%
Operating Expenses
$
3,974,186
$
4,456,616
$
4,153,154
$
4,544,913
$
88,297
2%
Use of Reserves
$
-
$
-
$
-
$
-
$
-
0%
Capital Expenses
$
-
$
-
$
-
$
-
$
-
0%
Texas Star Sports Complex
Revenues
$
1,515,386
$
1,572,580
$
1,343,171
$
1,575,440
$
2,860
0%
Operating Expenses
$
1,480,666
$
1,572,475
$
1,396,708
$
1,570,007
$
(2,468)
(0%)
Use of Reserves
$
-
$
-
$
53,537
$
-
$
-
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.
" r<
21
M
Special Revenue Operating Funds
This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds
presented within the City of Euless' Annual Operating Budget.
Proposed
FYI Budget to
Special Revenue
Actual
Budget
Estimated
Budget
FY16 Proposed
Funds
FY 14
FY 15
FY 15
FY 16
$ Diff
% Diff.
Hotel/Motel:
Revenues
$
343,354
$
315,050
$
364,086
$
425,757
$
110,707
35%
Operating Expenses
$
304,165
$
304,407
$
304,407
$
370,721
$
66,314
22%
Use of Reserves
$
811
$
68,398
$
58,398
$
80,000
$
11,602
17%
Capital Expenses
$
40,000
$
68,398
$
58,398
$
80,000
$
11,602
17%
Juvenile Case:
Revenues
$
105,510
$
115,030
$
100,703
$
101,030
$
(14,000)
(12%)
Operating Expenses
$
73,395
$
84,927
$
84,927
$
86,010
$
1,083
1%
Use of Excess Reserves
$
-
$
-
$
-
$
-
$
-
0%
Capital Expenses
$
-
$
-
$
-
$
-
$
-
0%
EDC%0 Sales Tax:
Revenues
$
4,398,183
$
4,444,038
$
4,548,739
$
4,652,104
$
208,066
5%
Operating Expenses
$
3,956,933
$
4,437,184
$
4,351,975
$
4,097,391
$
(339,793)
(8%)
Use of Reserves
$
-
$
1,058,381
$
538,657
$
1,553,098
$
494,717
47%
Capital Expenses
$
221,173
$
1,058,381
$
538,657
$
1,553,098
$
494,717
47%
CCPD %0 Sales Tax:
Revenues
$
2,169,576
$
2,183,294
$
2,209,990
$
2,290,945
$
107,651
5%
Operating Expenses
$
1,851,550
$
2,137,629
$
2,137,629
$
2,253,636
$
116,007
5%
Use of Reserves
$
-
$
185,705
$
185,705
$
237,825
$
52,120
28%
Capital Expenses
$
236,514
$
185,705
$
185,705
$
237,825
$
52,120
28%
Police Seized Assets Fund:
Revenues
$
338
$
-
$
194,780
$
-
$
-
0%
Operating Expenses
$
142,842
$
249,228
$
249,228
$
175,092
$
(74,136)
(30%)
Use of Reserves
$
1,589,107
$
309,228
$
114,448
$
235,092
$
(74,136)
(24%)
Capital Expenses
$
1,446,603
$
60,000
$
60,000
$
60,000
$
-
0%
Police Drug Fund
Revenues
$
107,275
$
1,000
$
39,942
$
1,000
$
-
0%
Operating Expenses
$
5,557
$
1,000
$
1,000
$
1,000
$
-
0%
Use of Reserves
$
-
$
-
$
-
$
200,000
$
200,000
0%
Capital Expenses
$
-
$
-
$
-
$
200,000
$
200,000
0%
Public Safety Special Revenue
Revenues
$
216,128
$
146,439
$
183,439
$
147,169
$
730
0%
Operating Expenses
$
216,057
$
145,212
$
167,712
$
145,117
$
(95)
(0%)
Use of Reserves
$
-
$
-
$
-
$
-
$
-
0%
Capital Expenses
$
-
$
-
$
-
$
-
$
-
0%
Car Rental Tax:
Revenues
$
14,091,095
$
13,879,560
$
14,198,782
$
14,108,782
$
229,222
2%
Operating Expenses
$
11,853,381
$
11,656,276
$
11,904,560
$
11,496,233
$
(160,043)
(1%)
Use of Reserves
$
-
$
5,337,787
$
2,707,467
$
5,254,175
$
(83,612)
(2%)
Capital Expenses
$
718,104
$
5,337,787
$
2,707,467
$
5,254,175
$
(83,612)
(2%)
Glade Parks PID
Revenues
$
718,012
$
93,263
$
93,263
$
-
$
(93,263)
(100%)
Operating Expenses
$
117,335
$
31,381
$
-
$
49,635
$
18,254
58%
Use of Reserves
$
-
$
-
$
-
$
49,635
$
49,635
0%
Capital Expenses
$
-
$
-
$
-
$
-
Glade Parks TIRZ
Revenues
$
131,532
$
392,265
$
392,581
$
561,844
$
169,579
43%
Operating Expenses
$
120,930
$
392,265
$
385,668
$
564,359
$
172,094
44%
Use of Reserves
$
-
$
-
$
-
$
2,515
$
2,515
0%
Capital Expenses
$
-
$
-
$
-
$
-
$
-
0%
Cable PEG Fund:
Revenues
$
135,835
$
120,000
$
125,128
$
120,000
$
-
0%
Operating Expenses
$
21,145
$
120,000
$
120,000
$
120,000
$
-
0%
Use of Reserves
$
-
$
50,000
$
50,000
$
-
$
(50,000)
(100%)
Capital Expenses
$
-
$
50,000
$
50,000
$
-
$
(50,000)
(100%)
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 %0 Sales Tax Fund is used to account for the %0 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)'/40 Sales Tax Fund is used to account for'/a¢ 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
from the Glade Parks TIRZ.
The Glade Parks Public Improvement District #2 (PID#2) 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 from the Glade Parks TIRZ.
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.
43
Car
City of Euless
Rental Tax Revenues
2011-12
Monthly
YTD
2012-13
Monthly
YTD
2013-14
Monthly
YTD
2014-15
Monthly
YTD
Monthly
Increase/
(Decrease)
from PY
Monthly
% of
Change
from PY
2014-15
Projected
Projected
Over/(Under)
Budget
$ 13,864,560
Oct
$ 1,015,306
$ 1,015,306
$ 1,147,311
$
1,147.311
$
1,187,921
$
1,187,921
$ 1,162,686
$
1,162,686
$ 25,235
2%
$
13,741,817
$ 122,743
Nov
$ 1,083,338
$ 2,098,644
$ 1,040,814
$
2,188,124
$
1,073,180
$
2,261,101
$ 1,140,859
$
2,303,545
$ 67,680
6%
$
14,303,627
$ 439,067
Dec
$ 1,185,425
$ 3,284,069
$ 1,185,578
$
3,373,703
$
1,340,614
$
3,601,715
$ 1,372,846
$
3,676,392
$ 32,232
2%
$
14,331,175
$ 466,615
Jan
$ 1,063,410
$ 4,347,479
$ 1,142,533
$
4,516,236
$
1,110,300
$
4,712,015
$ 1,073,442
$
4,749,834
$ 36,858
3%
$
14,152,759
$ 288,199
Feb
$ 967,331
$ 5,314,809
$ 999,745
$
5,515,981
$
1,054,773
$
5,766,788
$ 994,501
$
5,744,335
$ 60,272
6%
$
13,985,408
$ 120,848
Mar
$ 874,864
$ 6,189,673
$ 1,000,143
$
6,516,124
$
1,008.090
$
6,774,878
$ 1,055,870
$
6,800,205
$ 47,781
5%
$
14,092,561
$ 228,001
Apr
$ 991,598
$ 7,181,272
$ 1,067,951
$
7,584,075
$
1,003,540
$
7,778,418
$ 1,031,923
$
7,832,128
$ 28,382
3%
$
14,137,020
$ 272,460
May
$ 1,155,047
$ 8,336,318
$ 1,210,598
$
8,794,673
$
1,218,775
$
8,997,193
$ 1,358,483
$
9,190,611
$ 139,708
11%
$
14,341,901
$ 477,341
Jun
$ 1,116,913
$ 9,453,231
$ 1,190,893
$
9,985,566
$
1,338,547
$
10,335,740
$ 1,288,557
$
10,479,167
$ 49,990
4%
$
14,234,905
$ 370,345
Jul
$ 1,176,202
$ 10,629,433
$ 1,240,280
$
11,225,846
$
1,329,351
$
11,665,092
$ 1,237,933
$
11,717,100
$ 91,419
7%
$
14,102,671
$ 238,111
Au
$ 1,152,604
$ 11,782,037
$ 1,177,307
$
12,403,152
$
1,211,578
$
12,876,670
Se
$ 1,062,366
$ 12,844,403
$ 1,116,126
$
13,519,279
$
1,163,404
$
14,040,074
A
A
AVG: $ 1,070,367
HI: $ 1,185,425
LO: $ 874,864
$1,600,000
$1,400,000
$1,200,000
$1,000,000
$800,000
$600,000
$400,000
$200,000
$0
YIU $ 11,111,1UU
AVG: $ 1,126,607 AVG: $ 1,170,006 AVG: $ 1,171,710
HI: $ 1,240,280 HI: $ 1,340,614 HI: $ 1,372,846
LO: $ 999,745 LO: $ 1,003,540 LO: $ 994,501
Car Rental Tax Revenues
0 2011-12 ®2012-13 lj 2013-14 ■ 2014-15
$ 52,UU6 U%
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 from DFW airport locations, two-thirds is due to Dallas and Ft.
Worth.
A
C1t
City of Euless
Summary of 1/20 EDC Sales Tax
Monthly Mo % of Projected
2011-12 % of 2012-13 % of 2013-14 % of 2014-15 Inct(Dec) % of Change 2014-15 Overl(Under)
Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD from PY Projected from PY Projected Budget
$ 4,434,018
Oct
$ 274,244
$ 274,244
7%
$ 312,598
$ 312,598
8 %
$ 326,923
$ 326,923
8%
$ 373,581
$ 373,581
$ 46,658
8%
14.27%
$ 4 843,529
$ 409,511
Nov
$ 339,525
$ 613,770
17%
$ 344,075
$ 656,673
16%
$ 376,960
$ 703,883
16%
$ 416,842
$ 790,422
$ 39,882
16%
10.58%
$ 4,819,167
$ 385,149
Dec
$ 270,582
$ 884,352
24%
$ 342,836
$ 999,509
25%
$ 323,094
$ 1,026,977
24%
$ 372,746
$ 1,163,169
$ 49,652
24%
15.37%
$ 4,757,622
$ 323604
Jan
$ 267,692
$ 1,152,045
31%
$ 287,844
$ 1,287,353
32%
$ 302,395
$ 1329,372
31%
$ 327,401
$ 1,490,570
$ 25,007
32%
8.27%
$ 4,721,993
$ 287975
Feb
$ 327,740
$ 1,479785
40%
$ 382,450
$ 1,669,803
42%
$ 411004
$ 1,740376
40%
1 383428
$ 1,873,997
$ 27,577
41%
6.71%
$ 4,556,140
$ 122,122
Mar
$ 256,529
$ 1,736,314
47%
$ 297,446
$ 1,967,249
49%
$ 311,901
$ 2,052,277
48%
$ 333,575
$ 2,207,572
$ 21,674
4 %%
6.95%
$ 4,553,577
$ 119,559
Apr
$ 273,177
$ 2,009 491
54%
$ 295,107
$ 2,262,356
57%
$ 353,820
$ 2,406 097
56%
$ 305,208
$ 2,512,780
$ (48,613)
56%
13.74%
$ 4,464,247
$ 30,229
May
$ 374,508
$ 2,383,999
64%
$ 372,432
$ 2,634,788
66%
$ 410,576
$ 2,816 673
65%
$ 427,178
$ 2,939,958
$ 16,602
66%
4.04 %
$ 4,473 383
$ 39.365
Jun
$ 291,526
$ 2,675 526
72%
$ 325,092
$ 2,959,880
74%
$ 348,812
$ 3,165,485
74%
$ 375,354
$ 3 315,312
$ 26,542
74%
7.61 % d
$ 4,489 558
$ 55,540
Jul
$ 353,864
$ 3,029 389
82%
$ 331,454
$ 3,291,334
82%
$ 346,334
$ 3 511 819
82%
$ 312,543
$ 3,627,855
$ 33,791
82%
9.76%
$ 4,423 157
$ 10,861
Aug
$ 370,405
$ 3 399,794
92%
$ 380,310
$ 3,671,643
92%
$ 427,543
$ 3,939,362
92%
Se
$ 309,122
$ 3 708,916
100%
$ 323,629
$ 3,995 273
100%
$ 361,256
$ 4,300,619
100°k
AVG:
$
309,076
AVG:
$ 332,939
AVG:
$ 358,385
HI:
$
374,508
HI:
$ 382,450
HI:
$ 427.543
LO:
$
256,529
LO:
$ 287,844
LO:
$ 302,395
$450,000
$400,000
$350,000
$300,000
$250,000
$200,000
$150,000
$100,000
$50,000
T I U Y J,OL r,OOD a-1-Ib,Usb J.JU%u
AVG: $ 362,786
HI: $ 427,178
LO: $ 305,208
Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep
u 2011-12 Li 2012-13 u 2013-14 ■ 2014-15
City of Euless
Summary of 1/4¢ CCPD Sales Tax
Monthly Mo % of Projected
2011-12 % of 2012-13 % of 2013-14 % of 2014-15 Inc/(Dec) % of Change 2014-15 Over/(Under)
Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD from PY Projected from PY Projected Budget
$ 2,183,194
Oct
$ 136,582
$ 136,582
8%
$ 151,523
$ 151523
8%
$ 162297
$ 162,297
8%
$ 184,638
$ 184,638
$ 22,341
7.67%
13.77%
$ 2,407,849
$ 224,655
Nov
$ 168,458
$ 305040
17%
$ 171,947
$ 323,469
16%
$ 187,151
$ 349,448
16%
$ 209,096
$ 393,734
$ 21945
16.44%
11.73%
$ 2,394,975
$ 211,781
Dec
$ 133,288
$ 438,328
24%
$ 169,923
$ 493,392
25%
$ 160,234
$ 509,682
24%
$ 183,778
$ 577,512
$ 23,544
24.53%
14.69 %
$ 2,354,584
$ 171,390
Jan
$ 131,629
$ 569,957
32%
$ 141,490
$ 634,883
32%
$ 150,939
$ 660,620
31%
$ 162,402
$ 739,914
$ 11,463
31.67%
7.59%
$ 2336,091
$ 152,897
Feb
$ 161,417
$ 731,374
40%
$ 180,636
$ B15 519
41%
$ 205,159
$ 865,780
41%
$ 190,704
$ 930,618
$ 14455
41.09%
7.05%
$ 2,264,858
$ 81,664
Mar
$ 124842
$ 856,216
47%
$ 151980
$ 967,499
49%
$ 154,940
$ 1,020,720
48%
$ 165,377
$ 1,095,996
$ 10,437
48.60%
6.74%
$ 2255,312
$ 72,118
Apr
$ 134,343
$ 990559
55%
$ 144,443
$ 1,111,943
57%
$ 175,474
$ 1,196,194
56%
$ 150,035
$ 1,246,030
$ 25,439
56.39%
14.50%
$ 2209,488
$ 26,294
May
$ 170264
$ 1,160,823
64%
$ 184,006
$ 1,295,949
66%
$ 204,483
$ 1,400,677
66%
$ 211,579
$ 1,457,609
$ 7,096
65.88%
3.47%
$ 2212,504
$ 29,310
Jun
$ 142,958
$ 1,303,781
72%
$ 160,385
$ 1 456 334
74%
$ 173 032
$ 1,573,709
74%
$ 185 984
$ 1 643,593
$ 12 952
74.03%
7.49%
12 220,279
$ 37,085
Jul
$ 171,675
$ 1,475,456
82%
$ 163,224
$ 1,619,558
82%
$ 170,713
$ 1,744,422
82%
$ 164,678
$ 1,808,271
$ 6,035
82.19%
3.53%
$ 2,200,114
$ 16,920
Aug
$ 182759
$ 1,658,215
92°h
$ 187,500
1 $ 1,807,057
92%
$ 212,312
$ 1956,734
1 92%
Sep -
$ 150,033
$ 1,808,248
100%
$ 160,903
1 $ 1,967,960
1 100 %
$ 168,446
$ 2,125 180
1 100
1 ., y I'Duo,Lr 1 a OJ,OYL --
AVG: $ 150,687 AVG: $ 163,997 AVG: $ 177,098 AVG: 180,827
HI: $ 182,759 HI: $ 187,500 HI: $ 212,312 HE 211,579
LO: $ 124,842 LO: $ 141,490 LID: $ 150,939 LO: 150,035
000
1/40 CCPD Sales Tax Revenue
$200,000
i
$150,000
I
$100,000
i
I
{
$50,000
$- A
Oct Nov Dec
Aug _ _ Sep
Internal Service Operating Funds
�.. This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service
Funds presented within the City of Euless' Annual Operating Budget.
M
Internal Service
Funds
Actual
FY 14
Budget
FY 15
Estimated
FY 15
Proposed
Budget
FY 16
FYI Budget to
FYI Proposed
$ Diff % Diff.
Equipment Replacement:
Revenue
$
1,184,390
$
1,728,117
$
1,771,057
$
1,573,572
$
(154,545)
(9%)
Operating Expenses
$
1,664,526
$
1,407,340
$
1,407,340
$
1,629,027
$
221,687
16%
Use of Excess Reserves
$
480,136
$
-
$
-
$
55,455
$
55,455
0%
Insurance:
Revenue
$
5,347,235
$
6,915,989
$
6,935,306
$
6,492,245
$
(423,744)
(6%)?.°
Operating Expenses
$
5,477,802
$
6,905,744
$
6,905,744
$
6,484,245
$
(421,499)
(6%)
Use of Reserves
$
130,567
$
100,000
$
-
$
100,000
$
-
0%
Capital Expenses
$
-
$
100,000
$
-
$
100,000
$
-
0%
RiskNVC Management:
Revenue
$
806,967
$
816,277
$
816,277
$
870,616
$
54,339
7%
U
Operating Expenses
$
671,574
$
809,702
$
809,702
$
868,025
$
58,323
7%
Use of Reserves
$
-
$
175,000
$
-
$
179,500
$
4,500
3%
Capital Expenses
$
76,219
$
175,000
$
-
$
179,500
$
4,500
3%
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
FY2015-16
FY2016 Proposed Revenues:
City Contribution
For Employees and Dependents $ 4,790,275
Employee Contribution
Employee/Retiree Contribution
Interest Income
Total Operating Revenues
FY2016 Proposed Expenses:
Operating Expenses
Operations
Claims
Prescription Claims
Re -Insurance Fee
Insurance Services
Wellness Programs
Contingency
OPEB Trust Contribution
Total Operating Expenses
Capital Expenses
Capital Carryover
Total Capital Expenses
FY2016 Proposed Budget
Reserves - Health
FY2007
FY2008
FY2009
FY2010
FY2011
FY2012
FY2013
FY2014
FY2015 (estimated)
FY2016 (projected)
$ 1,693,970
$ 8,000
$ 206,155
$ 3,717,574
$ 732,432
$ 590,711
$ 283,109
$ 18,098
$ 436,159
$ 500,007
$ 100,000
$ 2,814,413
$ 3,523,091
$ 3,394,412
$ 2,565,882
$ 2,877,946
$ 2,688,329
$ 2,646,829
$ 2,516,262
$ 2,545,824
$ 2,453,824
Goal $ 2,356,924
$ 6,492,245
$ 6,484,245
$ 100,000
$ 6,584,245
4-8
Risk Management & Workers' Comp
FY2015-16
FY2016 Proposed Revenues:
Transfers
General $ 225,000
Water & Wastewater $ 225,000
Interest Income $ 2,200
Charges
Workers' Comp $ 407,736
Employee Assistance $ 10,680
Total Operating Revenues $ 870,616
FY2016 Proposed Expenses:
Operating Expenses
Risk Management $ 449,175
Worker's Compensation $ 418,850
Total Operating Expenses $ 868,025
Capital Expenses
Capital Carryover $ 175,000
Recommended Capital Expenses $ 4,500
Total Capital Expenses $ 179,500
FY2016 Proposed Budget
Reserves
$ 1,047,525
FY2007
$ 1,028,036
FY2008
$ 1,078,099
FY2009
$ 1,352,720
FY2010
$ 1,043,561
FY2011
$ 1,008,222
FY2012
$ 1,167, 779
FY2013
$ 1,349,150
FY2014
$ 1,408,323
FY2015 (estimated)
$ 1,414,898
FY2016 (projected)
$ 1,237,989
Goal $ 1,050,000
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 14
Budget
FY 15
Estimated
FY 15
Proposed
Budget
FY 16
FY15 Budget to
FY16 Proposed
$ Diff % Diff.
General Obligation Debt
Revenues
$
3,561,069
$
3,641,291
$
10,163,048
$
4,214,353
$
573,062
16%
Operating Expenses
$
3,553,619
$
3,735,965
$
10,285,564
$
4,328,718
$
592,753
16%
Use of Reserves
$
2,979
$
94,674
$
122,516
$
114,365
$
19,691
21 %
Star Center Debt
Revenues
$
694,866
$
710,365
$
710,365
$
710,105
$
(260)
(0%)
Operating Expenses
$
712,915
$
710,365
$
710,365
$
709,805
$
(560)
(0%)
Use of Reserves
$
18,049
$
-
$
-
$
-
$
-
0%
EDC Debt Service
Revenues
$
904,615
$
907,103
$
907,103
$
169,376
$
(737,727)
(81%)
Operating Expenses
$
904,615
$
907,103
$
907,103
$
169,376
$
(737,727)
(81%)
Use of Reserves
$
-
$
-
$
-
$
-
$
-
0%
Water & Wastewater Debt
Revenues
$
528,701
$
607,654
$
607,654
$
817,909
$
210,255
35%
Operating Expenses
$
524,051
$
607,654
$
607,754
$
817,909
$
210,255
35%
Use of Reserves
$
-
$
-
$
100
$
-
$
-
0%
Texas Star Sports Complex Debt
Revenues
$
163,900
$
159,400
$
159,400
$
163,200
$
3,800
2%
Operating Expenses
$
163,525
$
159,400
$
159,400
$
163,200
$
3,800
2%
Use of Reserves
$
-
$
-
$
-
$
-
$
-
0%
Texas Star Golf Course Debt
Revenues
$
610,262
$
612,049
$
612,049
$
613,849
$
1,800
0%
Operating Expenses
$
608,850
$
612,049
$
612,049
$
613,849
$
1,800
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 Center. 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 '/20 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. INFRASTRUCTURE PLANS & FLEET
Capital & Supplemental y
Requests b Fund
a
Capital & Supplemental Requests by Department
Multi -Year Street Overlay Plan
Multi -Year Sidewalk Plan
Multi -Year Street Light Plan
Multi -Year Traffic Signal Plan
Projected Equipment Replacement Fund
Fleet Transfers
Proposed Fleet Purchases
( I
Capital & Supplemental Requests 2016
By Fund/Type
Page
Dept
Division
Fund
Program Description
Program
Type
Program Cost
Totals
Dept
Ranking
Funded
1
Planning
Development
General
Third Party Plan Review Construction Inspection
Capital
$
20,000
$ 20,000
1
Yes
No
4
Admin Svcs
Human Resources
General
Continue Career Prep
Capital
$
7,450
$ 27,450
1
Yes
No
8
Finance
Purchasing
General
Mailing Machine
Capital
$
11,901
$ 39,351
1
Yes
No
10
Admin Svcs
Information Svcs
General
Hardware/Software Replacement
Capital
$
168,820
$ 208,171
1
Yes
No
13
Admin Svcs
Information Svcs
General
Hardware/Software-Court Technology
Capital
$
74,370
$ 282,541
4
Yes
No
16
Admin Svcs
Information Svcs
General
Tablets - Public Works
Capital
$
7,000
$ 289,541
7
Yes
No
17
Admin Svcs
Information Svcs
General
Tablets and Printers - Planning
Capital
$
4,400
$ 293,941
8
Yes
No
26
PD
Patrol
General
Local S.T.E.P.
Capital
$
50,000
$ 343,941
9
Yes
No
28
Fire
EMS/Suppression
General
Automated Compression Devices
Capital
$
59,000
$ 402,941
1
Yes
No
30
Fire
EMS/Suppression
General
Hydraulic Rescue Tools
Capital
$
31,151
$ 434,092
4
Yes
No
31
Fire
Fire Marshal
General
Combined Equipment Package Fire Marshal
Capital
$
6,075
$ 440,167
5
Yes
No
32
Fire
EMS/Suppression
General
Stryker Power Stretchers
Capital
$
32,000
$ 472,167
6
Yes
No
34
Fire
EMS/Suppression
General
Advanced Life Support Training Manikin
Capital
$
20,000
$ 492,167
8
Yes
No
35
Fire
EMS/Suppression
General
Thermal Imaging Camera
Capital
$
12,000
$ 504,167
9
Yes
No
36
Fire
Fire Marshal
General
Fire Training Room Chairs
Capital
$
6,000
$ 510,167
10
Yes
No
39
PW
Street
General
Uninterrupted Power Supply (UPS)
Capital
$
45,000
$ 555,167
2
Yes
No
50
Fleet & Fac
Fac Maintenance
General
Replace Carpet - PD & Courts Building
Capital
$
42,000
$ 597,167
1
Yes
No
51
Fleet & Fac
Fac Maintenance
General
Facility Upgrades - Simmons/Fuller/EFLC
Capital
$
35,000
$ 632,167
2
Yes
No
54
Fleet & Fac
Fac Maintenance
General
Parking Lot Light Replacements - City Complex
Capital
$
25,000
$ 657,167
S
Yes
No
55
Fleet & Fac
Fac Maintenance
General
HVAC Package Unit Replacements
Capital
$
30,000
$ 687,167
6
Yes
No
56
Fleet & Fac
Fac Maintenance
General
Generator Replacement - Building D
Capital
$
40,000
$ 727,167
7
Yes
No
59
Fleet & Fac
Fac Maintenance
General
Roof Replacement - Ruth Millican
Capital
$
5,000
$ 732,167
10
Yes
No
60
Fleet & Fac
Fac Maintenance
General
Refinish Shop Epoxy Floor
Capital
$
24,000
$ 756,167
1
Yes
No
61
Fleet & Fac
Fac Maintenance
General
Replace Floor Cleaning Machine
Capital
$
16,000
$ 772,167
2
Yes
No
65
PACS
Recreation
General
Replace Carpet - Gymnasium Walls
Capital
$
11,000
$ 783,167
2
Yes
No
68
PACS
Parks
General
Ricoh Copier/Printer
Capital
$
5,860
$ 789,027
5
Yes
No
69
PACS
Senior Center
General
Replace Copier - Senior Center
Capital
$
6,480
$ 795,507
6
Yes
No
74
PACS
Pools
General
Mannequin Set for CPR Classes
Capital
$
2,000
$ 797,507
11
Yes
No
76
PACS
Recreation
General
Credit Card Machines
Capital
$
9,100
$ 806,607
13
Yes
No
Non -Dept
Non -Dept
General
City's Match for Tarrant County Home Program/CPR
Capital
$
60,000
$ 866,607
Yes
No
Non -Dept
Non -Dept
General
Transfer to FY2016 Street Overlay
Capital
$
600,000
$ 1,466,607
Yes
No
2
CMO
Communications
General
Multi -Media Intern
Capital
$
10,500
$ 1,477,107
1
Yes
No
3
CSO
Administration
General
Upgrade Electronic Voting System
Capital
$
30,000
$ 1,507,107
1
Yes
No
15
Admin Svcs
Information Svcs
General
Network Infrastructure Upgrade
Capital
$
31,872
$ 1,538,979
6
Yes
No
29
Fire
Fire Marshal
General
Part-time Fire Inppector
Capital
$
22,832
$ 1,561,811
3
Yes
No
33
Fire
EMS/Suppression
General
Battalion Com nd Vehicle Equipment
Capital
$
25,000
$ 1,586,811
7
Yes
No
42
PW
Street
General
Remote School Zone Flasher Controller
Capital
$
78,400
$ 1,665,211
5
Yes
No
43
PW
Street
General
Remote Traffic Signal Controller
Capital
$
316,000
$ 1,981,211
6
Yes
No
44
PW
Street
General
Pressure Washer Trailer
Capital
$
11,500
$ 1,992,711
7
Yes
No
52
Fleet & Fac
Fac Maintenance
General
Replace Carpet- Building D
Capital
$
60,000
$ 2,052,711
3
Yes
No
57
Fleet & Fac
Fac Maintenance
General
City Hall Water Feature
Capital
$
13,000
$ 2,065,711
8
Yes
No
77
PACS
Recreation
General
Replace Flooring - Track @EFLC
Capital
$
34,000
$ 2,099,711
14
Yes
No
f
Capital & Supplemental Requests 2016
By Fund/Type
Program
Dept
Page
Dept
Division
Fund
Program Description
Type
Program Cost
Totals
Ranking
Funded
37
Fire
EMS/Supression
General
Overtime
Supplemental
$
89,662
$ 89,662
2
Yes
No
47
PW
Various
General
Part-time Clerk/Receptionist
Supplemental
$
20,149
$ 109,811
1
Yes
No
9
Finance
Finance Admin
General
Portfolio Asset Management
Supplemental
$
35,000
$ 144,811
1
Yes
No
49
PW
Street
General
Field Tech I
Supplemental
$
55,338
$ 200,149
3
Yes
No
63
Fleet & Fac
Fac Maintenance
General
Full-time Office/Clerical Worker - Fleet & Fac
Supplemental
$
49,590
$ 249,739
1
Yes
No
79
PACS
Recreation
General
Full-time Recreation Center Supervisor
Supplemental
$
79,910
$ 329,649
1
Yes
No
11
Admin Svcs
Information Svcs
W/WW
Hardware/Software Replacement
Capital
$
168,820
$ 168,820
2
Yes
No
14
Admin Svcs
Information Svcs
W/WW
WaterCAD License Upgrade
Capital
$
5,177
$ 173,997
5
Yes
No
40
PW
Water Distribution
W/WW
Valve and Vactor Trailer
Capital
$
40,491
$ 214,488
3
Yes
No
45
PW
Wastewater
W/WW
Sewer Camera Crawler
Capital
$
16,500
$ 230,988
8
Yes
No
53
Fleet & Fac
Fac Maintenance
W/WW
Well Lot Infrastructure - Misc. Repairs
Capital
$
15,000
$ 245,988
4
Yes
No
38
PW
Water Distribution
W/WW
Water Line Leak Detection Program
Capital
$
40,000
$ 285,988
1
Yes
No
41
PW
Water Distribution
W/WW
Trailer Mounted Air Compressor
Capital
$
20,900
$ 306,888
4
Yes
No
46
PW
Water Distribution
W/WW
Paint Fire Hydrants
Capital
$
28,800
$ 335,688
9
Yes
No
48
PW
Water Distribution
W/WW
Field Tech I
Supplemental
$
55,338
$ 55,338
2
❑ Yes
® No
cn
N 12
Admin Svcs
Information Svcs
EDC
Hardware Upgrades -Parks and Library
Capital
$
55,248
$ 55,248
3
Yes
No
58
Fleet & Fac
Fac Maintenance
EDC
Library Upgrades
Capital
$
10,000
$ 65,248
9
Yes
No
64
PACS
Parks
EDC
Park Planning Consultant
Capital
$
50,000
$ 115,248
1
Yes
No
66
PACS
Parks
EDC
Parks Equipment
Capital
$
29,100
$ 144,348
3
Y
No
Non -Dept
Non -Dept
EDC
Texas Star Sports Complex Phase V
Capital
$
700,000
$ 844,348
es
No
Non -Dept
Non -Dept
EDC
Transfer to Misc. Park Improvements
Capital
$
80,000
$ 924,348
Yes
No
6
Admin Svcs
Library
EDC
Library Furniture
Capital
$
23,817
$ 948,165
1
Yes
No
7
Admin Svcs
Library
EDC
3-D Printer
Capital
$
3,270
$ 951,435
2
Yes
No
18
PD
Administration
CCPD
Part-time Detention PSO
Capital
$
71,500
$ 71,500
1
Yes
No
19
PD
Administration
CCPD
Building Security - Scrambler Pads
Capital
$
19,200
$ 90,700
2
Yes
No
21
PD
Administration
CCPD
PD Training Room Remodel
Capital
$
23,000
$ 113,700
4
Yes
No
22
PD
Administration
CCPD
L3 Video Camera System
Capital
$
43,200
$ 156,900
5
Yes
No
23
PD
Administration
CCPD
Part-time Dispatcher Program
Capital
$
49,670
$ 206,570
6
Yes
No
24
PD
Administration
CCPD
Application Extender Upgrade
Capital
$
9,000
$ 215,570
7
Yes
No
25
PD
Administration
CCPD
Server Software
Capital
$
8,530
$ 224,100
8
Yes
No
27
PD
Patrol
CCPD
Assorted Police Equipment
Capital
$
13,725
$ 237,825
10
Yes
No
67
PACS
Recreation
Rec Class
Fitness Equipment Replacement
Capital
$
75,936
$ 75,936
4
Yes
No
71
PACS
Recreation
Rec Class
Replace Volleyball Equipment
Capital
$
8,500
$ 84,436
8
Yes
No
72
PACS
Recreation
Rec Class
Sound System - Cardio Room @ EFLC
Capital
$
2,500
$ 86,936
9
Yes
No
73
PACS
Recreation
Rec Class
Playbook Printing and Mailing
Capital
$
37,000
$ 123,936
10
Yes
No
75
PACS
Recreation
Rec Class
Digital Display License & Advertising
Capital
$
2,766
$ 126,702
12
Yes
No
80
PACS
Recreation
Rec Class
Towel Service - EFLC
Supplemental
$
30,000
$ 30,000
2
® Yes
❑ No
f ( �
Capital & Supplemental Requests 2016
By Fund/Type
Program
Dept
Page
Dept
Division
Fund
Program Description
Type
Program Cost
Totals
Ranking
Funded
Non -Dept
Non -Dept
Car Rental
Transfer to ADA/TAS Facility Improvements
Capital
$
15,000
$ 15,000
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer Development/Engineering Bldg Construction
Capital
$
2,494,775
$ 2,509,775
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer to FY2015 40th CDBG
Capital
$
24,000
$ 2,533,775
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer to Glade Parks Trail Connection
Capital
$
10,000
$ 2,543,775
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer to East Harwood Road Extention
Capital
$
100,000
$ 2,643,775
Yes
No
78
PACS
Recreation
Hotel/Motel
Arbor Daze
Capital
$
70,000
$ 70,000
15
Yes
No
70
PACS
Parks
Hotel/Motel
Replace Streetscape Banners
Capital
$
65,625
$ 135,625
7
Yes
No
5
Admin Svcs
Risk Management
Risk Mgmt
Worker Safety Trailer Mounted Directional Arrow
Capital
$
4,500
$ 4,500
1
® Yes
❑ No
20
PD
Administration
Seized Assets
Cadet Program
Capital
$
60,000
$ 60,000
3
®Yes
❑ No
PD
Administration
Police Drug DEA
Police Equipment
Capital
$
100,000
$ 100,000
®Yes
❑ No
PD
Administration
Police Drug State
Police Equipment
Capital
$
100,000
$ 100,000
®Yes
❑ No
Non -Dept
Non -Dept
Drainage
Transfer to Drainage CIP
Capital
$
60,000
$ 60,000
Yes
❑ No
w
Non -Dept
Non -Dept
TSSC Reserve
Texas Star Sports Complex Phase V
Capital
$
425,000
$ 425,000
® Yes
❑ No
Non -Dept
Non -Dept
EDC Reserve
Texas Star Sports Complex Phase V
Capital
$
730,000
$ 730,000
® Yes
❑ No
Non -Dept
Non -Dept
TSGC Reserve
TSGC Misc. Improvements
Capital
$
75,000
$ 75,000
V1Yes
❑ No
62
Fleet & Fac
Fleet Svcs
Svc Center
Vehicle Lift
Capital
$
13,250
$ 13,250
3
❑ Yes
W71 No
Capital & Supplemental Requests 2016
By Department/Type
Program
Dept
Page
Dept
Division
Fund
Program Description
Type
Program Cost
Totals
Ranking
Funded
1
Planning
Development
General
Third Party Plan Review Construction Inspection
Capital
$
20,000
$ 20,000
1
® Yes
❑ No
2
CMO
Communications
General
Multi -Media Intern
Capital
$
10,500
$ 10,500
1
❑Yes
® No
3
CSO
Administration
General
Upgrade Electronic Voting System
Capital
$
30,000
$ 30,000
1
Dyes
® No
4
Admin Svcs
Human Resources
General
Continue Career Prep
Capital
$
7,450
$ 7,450
1
®Yes
❑ No
5
Admin Svcs
Risk Management
Risk Mgmt
Worker Safety Trailer Mounted Directional Arrow
Capital
$
4,500
$ 4,500
1
® Yes
❑ No
6
Admin Svcs
Library
EDC
Library Furniture
Capital
$
23,817
$ 23,817
1
® Yes
®
No
7
Admin Svcs
Library
EDC
3-D Printer
Capital
$
3,270
$ 27,087
2
Yes
No
8
Finance
Purchasing
General
Mailing Machine
Capital
$
11,901
$ 11,901
1
V1Yes
❑ No
9
Finance
Finance Admin
General
Portfolio Asset Management
Supplemental
$
35,000
$ 35,000
1
❑ Yes
® No
10
Admin Svcs
Information Svcs
General
Hardware/Software Replacement
Capital
$
168,820
$ 168,820
1
Yes
No
11
Admin Svcs
Information Svcs
W/WW
Hardware/Software Replacement
Capital
$
168,820
$ 337,640
2
Yes
No
12
Admin Svcs
Information Svcs
EDC
Hardware Upgrades -Parks and Library
Capital
$
55,248
$ 392,888
3
Yes
No
13
Admin Svcs
Information Svcs
General
Hardware/Software-Court Technology
Capital
$
74,370
$ 467,258
4
Yes
No
14
Admin Svcs
Information Svcs
W/WW
WaterCAD License Upgrade
Capital
$
5,177
$ 472,435
5
Yes
No
16
Admin Svcs
Information Svcs
General
Tablets - Public Works
Capital
$
7,000
$ 479,435
7
Yes
No
17
Admin Svcs
Information Svcs
General
Tablets and Printers - Planning
Capital
$
4,400
$ 483,835
8
Yes
No
15
Admin Svcs
Information Svcs
General
Network Infrastructure Upgrade
Capital
$
31,872
$ 515,707
6
Yes
No
18
PD
Administration
CCPD
Part-time Detention PSO
Capital
$
71,500
$ 71,500
1
Yes
No
19
PD
Administration
CCPD
Building Security - Scrambler Pads
Capital
$
19,200
$ 90,700
2
Yes
No
20
PD
Administration
Seized Assets
Cadet Program
Capital
$
60,000
$ 150,700
3
Yes
No
21
PD
Administration
CCPD
PD Training Room Remodel
Capital
$
23,000
$ 173,700
4
Yes
No
22
PD
Administration
CCPD
L3 Video Camera System
Capital
$
43,200
$ 216,900
5
Yes
No
23
PD
Administration
CCPD
Part-time Dispatcher Program
Capital
$
49,670
$ 266,570
6
Yes
No
24
PD
Administration
CCPD
Application Extender Upgrade
Capital
$
9,000
$ 275,570
7
Yes
No
25
PD
Administration
CCPD
Server Software
Capital
$
8,530
$ 284,100
8
Yes
No
PD
Administration
Police Drug DEA
Police Equipment
Capital
$
100,000
$ 384,100
Yes
No
PD
Administration
Police Drug State
Police Equipment
Capital
$
100,000
$ 484,100
Yes
No
26
PD
Patrol
General
Local S.T.E.P.
Capital
$
50,000
$ 534,100
9
Yes
No
27
PD
Patrol
CCPD
Assorted Police Equipment
Capital
$
13,725
$ 547,825
10
Yes
No
Capital & Supplemental Requests 2016
By Department/Type
Program
Dept
Page
Dept
Division
Fund
Program Description
Type
Program Cost
Totals
Ranking
Funded
28
Fire
EMS/Suppression
General
Automated Compression Devices
Capital
$
59,000
$ 59,000
1
Yes
No
30
Fire
EMS/Suppression
General
Hydraulic Rescue Tools
Capital
$
31,151
$ 90,151
4
Yes
No
31
Fire
Fire Marshal
General
Combined Equipment Package Fire Marshal
Capital
$
6,075
$ 96,226
5
Yes
No
32
Fire
EMS/Suppression
General
Stryker Power Stretchers
Capital
$
32,000
$ 128,226
6
Yes
No
34
Fire
EMS/Suppression
General
Advanced Life Support Training Manikin
Capital
$
20,000
$ 148,226
8
Yes
No
35
Fire
EMS/Suppression
General
Thermal Imaging Camera
Capital
$
12,000
$ 160,226
9
Yes
No
36
Fire
Fire Marshal
General
Fire Training Room Chairs
Capital
$
6,000
$ 166,226
10
Yes
No
29
Fire
Fire Marshal
General
Part-time Fire Inspector
Capital
$
22,832
$ 189,058
3
Yes
No
33
Fire
EMS/Suppression
General
Battalion Commmand Vehicle Equipment
Capital
$
25,000
$ 214,058
7
Yes
No
37
Fire
EMS/Supression
General
Overtime
Supplemental
$
89,662
$ 89,662
2
®Yes
No
39
PW
Street
General
Uninterrupted Power Supply (UPS)
Capital
$
45,000
$ 45,000
2
Yes
No
40
PW
Water Distribution
W/WW
Valve and Vactor Trailer
Capital
$
40,491
$ 85,491
3
Yes
No
45
PW
Wastewater
W/WW
Sewer Camera Crawler
Capital
$
16,500
$ 101,991
8
Yes
No
38
PW
Water Distribution
W/WW
Water Line Leak Detection Program
Capital
$
40,000
$ 141,991
1
Yes
No
41
PW
Water Distribution
W/WW
Trailer Mounted Air Compressor
Capital
$
20,900
$ 162,891
4
Yes
No
42
PW
Street
General
Remote School Zone Flasher Controller
Capital
$
78,400
$ 241,291
5
Yes
No
cn 43
PW
Street
General
Remote Traffic Signal Controller
g
Capital
p
$
316,000
$ 557,291
6
Yes
No
44
PW
Street
General
Pressure Washer Trailer
Capital
$
11,500
$ 568,791
7
Yes
No
46
PW
Water Distribution
W/WW
Paint Fire Hydrants
Capital
$
28,800
$ 597,591
9
Yes
No
47
PW
Various
General
Part-time Clerk/Receptionist
Supplemental
$
20,149
$ 20,149
1
Yes
No
48
PW
Water Distribution
W/WW
Field Tech I
Supplemental
$
55,338
$ 75,487
2
Yes
No
49
PW
Street
General
Field Tech I
Supplemental
$
55,338
$ 130,825
3
Yes
No
50
Fleet & Fac
Fac Maintenance
General
Replace Carpet - PD & Courts Building
Capital
$
42,000
$ 42,000
1
Yes
No
51
Fleet & Fac
Fac Maintenance
General
Facility Upgrades - Simmons/Fuller/EFLC
Capital
$
35,000
$ 77,000
2
Yes
No
53
Fleet & Fac
Fac Maintenance
W/WW
Well Lot Infrastructure - Misc. Repairs
Capital
$
15,000
$ 92,000
4
Yes
No
54
Fleet & Fac
Fac Maintenance
General
Parking Lot Light Replacements - City Complex
Capital
$
25,000
$ 117,000
5
Yes
No
55
Fleet & Fac
Fac Maintenance
General
HVAC Package Unit Replacements
Capital
$
30,000
$ 147,000
6
Yes
No
56
Fleet & Fac
Fac Maintenance
General
Generator Replacement - Building D
Capital
$
40,000
$ 187,000
7
Yes
No
58
Fleet & Fac
Fac Maintenance
EDC
Library Upgrades
Capital
$
10,000
$ 197,000
9
Yes
No
59
Fleet & Fac
Fac Maintenance
General
Roof Replacement - Ruth Millican
Capital
$
5,000
$ 202,000
10
Yes
No
60
Fleet & Fac
Fac Maintenance
General
Refinish Shop Epoxy Floor
Capital
$
24,000
$ 226,000
1
Yes
No
61
Fleet & Fac
Fac Maintenance
General
Replace Floor Cleaning Machine
Capital
$
16,000
$ 242,000
2
Yes
No
52
Fleet & Fac
Fac Maintenance
General
Replace Carpet - Building D
Capital
$
60,000
$ 302,000
3
Yes
No
62
Fleet & Fac
Fleet Svcs
Svc Center
Vehicle Lift
Capital
$
13,250
$ 315,250
3
Yes
No
57
Fleet & Fac
Fac Maintenance
General
City Hall Water Feature
Capital
$
13,000
$ 328,250
8
Yes
No
63
Fleet & Fac
Fac Maintenance
General
Full-time Office/Clerical Worker - Fleet & Fac
Supplemental
$
49,590
$ 49,590
1
Yes
V1 No
Capital & Supplemental Requests 2016
By Department/Type
Program
Dept
Page
Dept
Division
Fund
Program Description
Type
Program Cost
Totals
Ranking
Funded
64
PACS
Parks
EDC
Park Planning Consultant
Capital
$
50,000
$ 50,000
1
Yes
No
65
PACS
Recreation
General
Replace Carpet - Gymnasium Walls
Capital
$
11,000
$ 61,000
2
Yes
No
66
PACS
Parks
EDC
Parks Equipment
Capital
$
29,100
$ 90,100
3
Yes
No
67
PACS
Recreation
Rec Class
Fitness Equipment Replacement
Capital
$
75,936
$ 166,036
4
Yes
No
68
PACS
Parks
General
Ricoh Copier/Printer
Capital
$
5,860
$ 171,896
5
Yes
No
69
PACS
Senior Center
General
Replace Copier - Senior Center
Capital
$
6,480
$ 178,376
6
Yes
No
71
PACS
Recreation
Rec Class
Replace Volleyball Equipment
Capital
$
8,500
$ 186,876
8
Yes
No
72
PACS
Recreation
Rec Class
Sound System - Cardio Room @ EFLC
Capital
$
2,500
$ 189,376
9
Yes
No
73
PACS
Recreation
Rec Class
Playbook Printing and Mailing
Capital
$
37,000
$ 226,376
10
Yes
No
74
PACS
Pools
General
Mannequin Set for CPR Classes
Capital
$
2,000
$ 228,376
11
Yes
No
76
PACS
Recreation
General
Credit Card Machines
Capital
$
9,100
$ 237,476
13
Yes
No
78
PACS
Recreation
Hotel/Motel
Arbor Daze
Capital
$
70,000
$ 307,476
15
Yes
No
70
PACS
Parks
Hotel/Motel
Replace Streetscape Banners
Capital
$
65,625
$ 373,101
7
Yes
No
75
PACS
Recreation
Rec Class
Digital Display License & Advertising
Capital
$
2,766
$ 375,867
12
Yes
No
77
PACS
Recreation
General
Replace Flooring - Track @EFLC
Capital
$
34,000
$ 409,867
14
Yes
No
80
PACS
Recreation
Rec Class
Towel Service - EFLC
Supplemental
$
30,000
$ 30,000
2
Yes
®
No
79
PACS
Recreation
General
Full-time Recreation Center Supervisor
Supplemental
$
79,910
$ 109,910
1
Yes
No
rn
Non -Dept
Non -Dept
General
City's Match for Tarrant County Home Program/CPR
Capital
$
60,000
$ 60,000
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer Development/Engineering Bldg Construction
Capital
$
2,494,775
$ 2,554,775
Yes
No
Non -Dept
Non -Dept
EDC
Texas Star Sports Complex Phase V
Capital
$
700,000
$ 3,254,775
Yes
No
Non -Dept
Non -Dept
Drainage
Transfer to Drainage CIP
Capital
$
60,000
$ 3,314,775
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer to FY2015 40th CDBG
Capital
$
24,000
$ 3,338,775
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer to ADA/TAS Facility Improvements
Capital
$
15,000
$ 3,353,775
Yes
No
Non -Dept
Non -Dept
EDC
Transfer to Misc. Park Improvements
Capital
$
80,000
$ 3,433,775
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer to Glade Parks Trail Connection
Capital
$
10,000
$ 3,443,775
Yes
No
Non -Dept
Non -Dept
Car Rental
Transfer to East Harwood Road Extention
Capital
$
100,000
$ 3,543,775
Yes
No
Non -Dept
Non -Dept
General
Transfer to FY2016 Street Overlay
Capital
$
600,000
$ 4,143,775
Yes
No
Non -Dept
Non -Dept
TSSC Reserve
Texas Star Sports Complex Phase V
Capital
$
425,000
$ 4,568,775
Yes
No
Non -Dept
Non -Dept
EDC Reserve
Texas Star Sports Complex Phase V
Capital
$
425,000
$ 4,993,775
Yes
No
Non -Dept
Non -Dept
TSGC Reserve
TSGC Misc. Improvements
Capital
$
75,000
$ 5,068,775
Yes
F7
No
11%.1 FY2015-16 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. Overlays are prioritized based on the Pavement Condition Index (PCI) street
condition study as well as staffs knowledge of street conditions.
SIDEWALK PLAN
Sidewalk construction includes material and labor for sidewalks, barrier free ramps
where necessary, short concrete paver retaining walls where necessary and other
miscellaneous items that may exist at specific locations.
STREET LIGHT PLAN
Street light installation includes underground installation of power sources to lights,
concrete foundations, and poles for roadway illumination on arterial and collector streets
to enhance pedestrian and vehicular safety during night and low light conditions. Where
possible the use of existing power poles will be utilized. New and/or additional street
lights on residential streets are reviewed on a case by case basis.
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. We continue to upgrade our signals with UPS and have currently completed 15 of
35 signals the City owns.
5-7
MEMO
TO: Loretta Getchell, City Manager
FROM: Kyle McAdams, Fleet and Facility Administrator
DATE: July 25, 2015
SUBJECT: Projected Equipment Replacement Fund
Beginning working capital available as of October 1, 2014 $2,388,723
9MMLil2
Depreciation @ 55% $1,028,300
Transfer from Car Rental Tax Fund $671,817
Salvage Sales (estimated) $67,940
Interest $3, 000
Total Revenues: $1,771,057
TOTAL FUNDS AVAILABLE $4,159,780
EXPENSES:
Replacement Vehicles $1,407,340
Total Expenses: $1,407,340
ESTIMATED ENDING BALANCE SEPTEMBER 30, 2015 $2,752,440
ESTIMATED REVENUE
Depreciation @ 55% $1,209,320
Transfer from Car Rental Tax Fund $336,252
Salvage Sales (estimated) $25,000
Interest $3,000
Total Revenues: $1,573,572
ESTIMATED TOTAL FUNDS AVAILABLE: $4,326,012
ESTIMATED EXPENSES:
Replacement Vehicles $1,618,527
Alternative Fuel Conversion $10,500
Total Expenses: $1,629,027
ESTIMATED ENDING BALANCE SEPTEMBER 30, 2016 $2,696,985
5-8
ME
L
City of Euless :Fleet Transfer
Budget Year 2015 - 2016
Department Name Account Code
Administration
Courts
Police / Code Compliance
Police / Administration
Police / Patrol
Police / C.I.D.
Police / Service
Police / Detention
Fire / Edu Prev / Marshall
Fire / EMS / Suppression
Facility Maintenance
Planning
Recreation
rks
imal Control
(Total General Fund:
101-1011-513
101-2013-515
101-3025-521
101-3045-521
101-3046-521
101-3047-521
101-3048-521
101-3049-521
101-4023-522
101-4041-522
101-5037-519
101-6032-540
101-7051-550
101-7052-550
101-8033-531
101-8033-531
9601
9601
9601
9601
9601
9601
9601
9601
9601
9601
9601
9601
9601
9601
9601
City Engineer
501-8066-531
9601
Water Production
501-8071-531
9601
Water Distribution
501-8072-531
9601
Sewer & Treatment
501-8073-531
9601
Total Water & Wastewater:
$10,298
$3,457
$179, 500
$25,163
$13,395
$2,318
$7,857
$326, 225
$18,621
$8,232
$11,326
$101,010
$7,150
$151,499
$867, 780
$5,474
$16, 508
$16,164
$42,429
$80, 575
EDC Parks (Tx Star)
210-1052-550
9601
11 L= $5,633
$4,797
Fleet Services
504-5090-519
9601
$2,750
Drainage Utility
510-8029-531
9601
$3,529
Texas Star Sports Complex
530-7050-550
9601
$244,256
Texas Star Golf Course
540-7060-550
9601
City Total: 09,32011
5-9
CITY OF EULESS: ESTIMATED UNIT REPLACEMENTS 2015 / 2016
UNIT #
YEAR
UNIT
AGE
CURRENT
MILEAGE
- CURRENT -
VEHICLE TYPE
DEPT.
712
2003
12
76,295
FORD F250 PICKUP
PW - STREETS
727
2004
11
131,105
FORD F250 PICKUP
PW - STREETS
674
2001
14
54,238
FORD / TIME BUCKET TRUCK
PW - TRAFFIC
647
2000
15
11,353
STERLING / VACTOR SEWER JETTER
PW - WASTE
568
1997
18
69,673
CHEVROLET SA DUMP TRUCK
PARKS
644
2000
15
BIG JOHN TREE SPADE
PARKS
707
2003
12
73,889
FORD F250 PICKUP
PARKS
724
2004
11
97,639
FORD F250 PICKUP
PARKS
789
2007
8
TORO INFIELD RAKE
PARKS
646
2004
11
43,030
FORD 1/2T VAN
RECREATION
627
2000
15
109,065
FORD RANGER PICKUP
PD-CODE
670
2001
14
80,866
FORD F250 BI-FUEL PICKUP
PD-CODE
729
2004
11
72,047
FORD 4DR SEDAN
PD - CID
750
2005
10
93,666
FORD 4DR SEDAN
PD - CID
871
2010
5
90,702
FORD 4DR SEDAN - CVPI
PD - PATROL
878
2011
4
105,862
CHEVROLET TAHOE PI
PD-PATROL
879
2011
4
135,664
CHEVROLET TAHOE PI
PD - PATROL
880
2011
4
109.315
CHEVROLET TAHOE PI
PD - PATROL
852
2009
6
72,671
FORD AMBULANCE CHASSIS
FD - MICU
852X
2003
12
FRAZER MICU BOX
FD - MICU
767
2006
9
SUTPHEN 65+ QUINT
FD - SUPRESSION
687
2002
13
58,076
FORD EXPEDITION
FD - FIRE MARSHAL
915
2012
3
TORO MDX BEVERAGE UNIT
TX STAR GC
916
2012
3
TORO BEVERAGE INSERT
TX STAR GC
917
2012
3
TORO MDX BEVERAGE UNIT
TX STAR GC
4687
2007
8
EZGO 4X SHUTTLE
TX STAR GC
598b
2007
8
EZGO 4X SHUTTLE
TX STAR GC
PLANNED
REPLACEMENTS
$
33,000
$
27,500
$
92,500
$
325,000
$
86,000
$
39,724
$
29,000
$
27,500
$
19,500
$
31,000
$
21,500
$
21,500
$
24,000
$
24,000
$
32,153
$
37,250
$
37,250
$
37,250
$
40,000
$
69,400
$
467,500
$
30,000
$
18,500
$
14,000
$
18,500
$
7,500
$
7,500
NOTE #1- 50% DOWN PAYMENT FY2016. FINAL BALANCE PAYMENT FY2017.
TOTAL TO PURCHASE: $ 1,618,527
#1
5-10
DEBT
Annual Debt Service
Debt Service, G.O. & C.O. Bonds
Taxable G.O. (Self -Supporting) Bonds
Golf/SBW G.O. Bonds
Debt Service, Water & Sewer
Sales Tax Revenue Bonds
$7,000,000
$3,000,000
$2,000,000
$1,000,000
$0
2016
ANNUAL DEBT SERVICE
TOTAL G.O. BONDS AND REVENUE BONDS
GOLF/SOFTBALL
w SALES TAX 1/2 CENT
Li STAR CENTER
WATER/WASTEWATER
-a GENERAL
y
wits 2u2u 2022 2024 2026 2028 2030 2032 2034
FISCAL YEAR
TOTAL ANNUAL DEBT SERVICE REQUIREMENTS
SUMMARY 01: C:FNFaAI nRI Il=ATIl1AI AKIM GC\/CK11 in M�h-
YEAR
• •'s
GOLFISOFTBALL/2
SALES TAX
CENT
•
2016
$3,738,603
$7767725
$816,708
$708.805
$169,076
$6,209,917
3,479,863
$589,675
$942.600
$711,555
$46,716
$5,770,408
3,487,288
$595.425
$948,392
$705.900
$36,073
$5.773,077
3,018,413
$588,600
$948,828
$708,390
$40,572
$5,304,802
3,039,813
$589,125
$948,822
$708,863
$0
$57286,622
2,105,163
$594,125
$678,022
$712,495
$0
$4,089,804
F2026$663,344
1,211,313
$591,275
$6717200
$710,020
$0
$37183,808
1,212,813
$590.444
$678,663
$706,020
$0
$3,187,939
1,204,903
$588,738
$670,198
$708,740
$0
$3,172,579
$660,194
$591.072
$530,954
$715.140
$0
$2,497,360
663,344
$587,419
$528,802
$0
$0
$1,779,564
$665,794
$592,678
$536.097
$0
$0
$1,794,568
2028
$662,288
$0
$532,247
$0
$0
$1,194,534
2029
$663,275
$0
$532.848
$0
$0 1
$1,196,123
2030
$663,275
$0
$537,852
$0
$0
$1,201,127
2031
$427,550
$0
$536,717
$0
$0
$964,267
2032
$426,150
$0
$540,017
$0
$0
$966.167
2033
$424,450
$0
$537,707
$0
$0
$962,157
2034
$427,450
$0
$409,857
$0
$0
$837,307
2035
$0
$0
$412.599
$0
$0
$412,599
TOTAL
$28,181,938
$7,275,300
$12,939,127
$7,095,928
$292,436
$55,784,728
m
General Obligation & C.O. Bonds
Composition of Debt Service
$4,000,000 I
$3,500,000
$3,000,000
$ 2, 500, 000
$2,000,000
$1, 500, 000
$1, 000, 000
$500,000
$0
2016 2018 2020 2022 2024 2026
Fiscal Year
a Principal ■ Interest
i
2028 2030 2032 2034
DEBT SERVICE REQUIREMENTS
SUMMARY OF GENERAL OBLIGATION BONDS
YEAR
INTEREST
PRINCIPAL
REQUIREMENTS
2016
$863,603
$2,875,000
$3,738,603
2017
$689,863
$2,790,000
$3,479,863
2018
$597,288
$2,890,000
$3,487,288
2019
$508,413
$2, 510, 000
$3, 018,413
2020
$419,813
$2,620,000
$3,039,813
2021
$335,163
$1, 770, 000
$2,105,163
2022
$261,313
$950, 000
$1,211, 313
2023
$222, 813
$990, 000
$1,212, 813
2024
$184,903
$1,020,000
$1,204, 903
2025
$160,194
$500, 000
$660,194
2026
$143, 344
$520, 000
$663, 344
2027
$125,794
$540,000
$665,794
2028
$107,288
$555,000
$662,288
2029
$88,275
$575,000
$663,275
2030
$68,275
$595,000
$663,275
2031
$47,550
$380,000
$427,550
2032
$36,150
$390,000
$426,150
2033
$24,450
$400,000
$424,450
2034
$12,450
$415, 000
$427,450
TOTAL
$4,896,938
$23,285,000
$28,181,938
6-2
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 YEARS 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
2016
3.000%
$84,525
$83,825
$700,000
$868,350
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
$316,450
$315,750
$4,650,000
$5,282,200
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.
6-3
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 YEARS 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
2016
3.000%
$3,100
$3,100
$10,000
$16,20D
2017
3.000%
$2,950
$2,950
$10,000
$ , 00
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 1
$15,638
TOTAL
$27,300 1
27,300
$160,000 1
$214,600
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.
6-4
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%, 2027-2028@ 4.125%,
2029-2030 @4.250%
PAYING AGENT:
U.S. BANK, DALLAS, TX
OPTION DATE:
August 15, 2021
YEAR
COUPON
INTEREST
PRINCIPAL
AUGUST 15
TOTAL
REQUIREMENTS
FEBRUARY 15
AUGUST 15
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
4.2500/.
$4,569
$4,569
$215,000
$224,138
TOTAL
$441,356
$441,356
$2,490,000
$3,372,713
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
\v
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:
GENERAL OBLIGATION REFUNDING BONDS,SERIES 2012
DATED:
December 1, 2011
ORIGINAL AMOUNT:
$5,955,000
INTEREST RATES:
BOND YEARS 2012-2016 @ 2.000%, 2017-2019 @ 3.000%, 2020-2022 @ 4.000%,
2023 @ 3.000% and 2024 @ 3.125%
PAYING AGENT:
U.S. BANK, DALLAS, TX
OPTION DATE:
February 15, 2021
YEAR
COUPON
INTEREST
PRINCIPAL
TOTAL
REQUIREMENTS
FEBRUARY 15
AUGUST 15
FEBRUARY 15
2016
2.000%
$84,525
$65,009
$415,000
$564,534
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
3.125%
$8,359
$0
$535,000
$543,359
TOTAL
$392,375
$307,850
$4.240.000
$4,940,225
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.
6-6
09
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 YEARS 2013-2014 @ 2.00%, 2015-2016 @ 4.000%
PAYING AGENT:
U.S. BANK, DALLAS, TX
OPTION DATE:
N/A
YEAR
COUPON
INTEREST
PRINCIPAL
FEBRUARY 15
TOTAL
REQUIREMENTS
FEBRUARY 15
AUGUST 15
2016
4.000%
$84,525
$0
$395,000
$479,525
TOTAL
$84,625
$0
$395,000
1
$479,525
Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall
debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct
obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by
law.
6-7
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:
GENERAL OBLIGATION REFUNDING BONDS, SERIES 2014
DATED:
October 15, 2014
ORIGINAL AMOUNT:
$5,685,000
INTEREST RATES:
BOND YEARS 2016-2020 @ 3.00%
PAYING AGENT:
U.S. BANK, DALLAS, TX
OPTION DATE:
N/A
YEAR
COUPON
INTEREST
PRINCIPAL
FEBRUARY 15
TOTAL
REQUIREMENTS
FEBRUARY 15
AUGUST 15
2016
3.000%
$84,525
$66,075
$1,230,000
$1,380,600
2017
3.000%
$66,075
$46,950
$1,275,000
$1,388,025
2018
3.000%
$46,950
$27,150
$1,320,000
$1,394,100
2019
3.000%
$27,150
$13,800
$890,000
$930,950
2020
3.000%
$13,800
$0
$920,000
$933,800
TOTAL
$238,500
$153,975
$5,635,000
$6,027,475
Proceeds from the sale of the Bonds will be used to (i) refund a portion of the City's currently refundable outstanding debt (the
"Refunded Obligations"), in order to lower the overall debt service requirements of the City and (ii) payment of costs associated with
the issuance of the Bonds (see "Plan of Financing - Refunded Obligations" for more detail and Schedule I for a detailed description of
the Refunded Obligations). These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all
taxable property within the City, within the limits prescribed by law.
6-8
0
OR
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:
TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE)
REVENUE CERTIFICATES OF OBLIGATION, SERIES 2014 (GLADE
PARKS)
DATED:
October 15, 2014
ORIGINAL AMOUNT:
$5,715,000
INTEREST RATES:
BOND YEARS 2017-2023 @5.000%, 2024-2034 @ 3.000%
PAYING AGENT:
U.S. BANK, DALLAS, TX
OPTION DATE:
August 15, 2024
YEAR
COUPON
INTEREST
PRINCIPAL
AUGUST 15
TOTAL
REQUIREMENTS
FEBRUARY 15
AUGUST 15
2016
0.000%
$103,575
$103,575
$0
$207,150
2017
5.000%
$103,575
$103,575
$220,000
$427,150
2018
5.000%
$98,075
$98,075
$230,000
$426,150
2019
5.000%
$92,325
$92,325
$240,000
$424,650
2020
5.000%
$86,325
$86,325
$255,000
$427,650
2021
5.000%
$79,950
$79,950
$265,000
$424,900
2022
5.000%
$73,325
$73,325
$280,000
$426,650
2023
5.000%
$66,325
$66,325
$295,000
$427,650
2024
3.000%
$58,950
$58,950
$305,000
$422,900
2025
3.000%
$54,375
$54,375
$315,000
$423,750
2026
3.000%
$49,650
$49,650
$325,000
$424,300
2027
3.000%
$44,775
$44,775
$335,000
$424,550
2028
3.000%
$39,750
$39,750
$345,000
$424,500
2029
3.000%
$34,575
$34,575
$355,000
$424,150
2030
3.000%
$29,250
$29,250
$365,000
$423,500
2031
3.000%
$23,775
$23,775
$380,000
$427,550
2032
3.000%
$18,075
$18,075
$390,000
$426,150
2033
3.000%
$12,225
$12,225
$400,000
$424,450
2034
1 3.000%
$6,225
$6,225
1 $415,000
1 $427,450
TOTAL
$1,075,100
1 $1,075,100
1 $5,715,000
1 $7,865,200
Proceeds from the sale of the Bonds will be 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) professional services rendered in relation to such projects and
the financing thereof. 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.
6-9
Taxable G.O.'s (Self Supporting)
Composition of Debt Service
$800,000 "Interest UPrincipal
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000
$100,000
$0-
2016 2018 2020 2022 2024
Fiscal Year
r
DEBT SERVICE REQUIREMENTS
SUMMARY OF TAXABLE BONDS
YEAR
INTEREST
PRINCIPAL
REQUIREMENTS
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
$1,360,928
$5,735,000
$7,095,928
l
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
AUGUST1
TOTAL
REQUIREMENTS
FEBRUARY1
AUGUST1
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
$680,464
$680,464
1
$5,735,000
$7,095,928
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.
Golf/Softball G.O. Refunding Bonds
Composition of Debt Service
$1,000,000 PRINCIPAL INTEREST
$600,000
$400,000
$200,000
$0
2016 2018 2020 2022 2024 2026
Fiscal Year
DEBT SERVICE REQUIREMENTS
SUMMARY OF GOLF / SOFTBALL G.O. REFUNDING BONDS
YEAR
INTEREST
PRINCIPAL
REQUIREMENTS
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
$955,300
$6,320,000
$7,275,300
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.
ASK
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
2016
4.000%
$78,913
$69,613
$465,000
$613,525
2017
2.000%
$69,613
$65,063
$455,000
$589,675
2018
2.000%
$65,063
$60,363
$470,000
$595,425
2019
3.000%
$60,363
$53,238
$475,000
$588,600
2020
3.000%
$53,238
$45,888
$490,000
$589,125
2021
3.000%
$45,888
$38,238
$510,000
$594,125
2022
2.000%
$38,238
$33,038
$520,000
$591,275
2023
2.125%
$33,038
$27,406
$530,000
$590,444
2024
2.250%
$27,406
$21,331
$540,000
$588,738
2025
2.375%
$21,331
$14,741
$555,000
$591,072
2026
2.500%
$14,741
$7,678
$565,000
$587,419
2027
2.625%
$7,678
$0
$585,000
$592,678
TOTAL
$515,506
$436,594
$6,160,000
$7,112,100
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
$592,675
6-13
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
2016
4.000%
$3,200
$0
$160,000
$163,200
TOTAL
$3,200
$0
$160,000
$163,200
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
$163,200
6-14
Water & Wastewater Revenue Bonds
Composition of Debt Service
o! PRINCIPAL ■ INTEREST
$1,000,000
$900,000
$800,000
$700,000
$600,000
$500,000
$400,000
$300,000
$200,000 i
$100,000
$0
2016
2018 2020 2022 2024 2026 2028 2030 2032
Fiscal Year
DEBT SERVICE REQUIREMENTS
SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE BONDS
YEAR
INTEREST
PRINCIPAL
REQUIREMENTS
2016
$181,708
$635,000
$816,708
2017
$177,600
$765,000
$942,600
2018
$168, 392
$780, 000
$948, 392
2019
$158,828
$790,000
$948,828
2020
$148, 822
$800, 000
$948, 822
2021
$138, 022
$540, 000
$678, 022
2022
$131, 200
$540, 000
$671, 200
2023
$123,663
$555,000
$678,663
2024
$115,198
$555, 000
$670,198
2025
$105, 954
$425, 000
$530, 954
2026
$98, 802
$430, 000
$528, 802
2027
$91, 097
$445, 000
$536, 097
2028
$82,247
$450,000
$532,247
2029
$72, 848
$460, 000
$532, 848
2030
$62, 852
$475, 000
$537, 852
2031
$51, 717
$485, 000
$536, 717
2032
$40, 017
$500, 000
$540, 017
2033
$27, 707
$510, 000
$537, 707
2034
$14, 857
$395, 000
$409, 857
2035
$7,599
$405,000
$412,599
TOTAL
$1,999,127
$10,940,000
$12,939,127
AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING
$646, 956
6-15
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
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%
$17154
$17154
$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
$98,963
$98,963
$2,410,000
$2,607,926
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.
6-16
OR
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
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
$345,769
$345,769
$1,465,000
$2,156,538
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.
6-17
`..
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:
WATERWORKS AND SEWER SYSTEM REVENUE BONDS,
SERIES 2015A Meters
DATED:
August 5, 2015
ORIGINAL AMOUNT:
$4 685,000
INTEREST RATES:
BOND YEARS 2019-2035 @ 0% - 1.98%
PAYING AGENT:
Texas Water Development Board
OPTION DATE:
N/A
YEAR
COUPON
INTEREST
PRINCIPAL
JULY 15
TOTAL
REQUIREMENTS
JANUARY 15
JULY 15
2016
0.000%
$24,308
$27,346
$220,000
$271,654
2017
0.000%
$27,346
$27,346
$220,000
$274,693
2018
0.000%
$27,346
$27,346
$220,000
$274,693
2019
0.110%
$27,346
1 $27,346
$220,000
$274,693
2020
0.350%
$27,225
$27,225
$220,000
$274,451
2021
0.590%
$26,840
$26,840
$220,000
$273,681
2022
0.800%
$26,191
$26,191
$220,000
$272,383
2023
0.960%
$25,311
$25,311
$220,000
$270,623
2024
1.120%
$24,255
$24,255
$225,000
$273,511
2025
1.250%
$22,995
$22,995
$225,000
$270,991
2026
1.390%
$21,589
$21, 589
$230, 000
$273,178
2027
1.500%
$19,991
$19,991
$235,000
$274,981
2028
1.590%
$18,228
$18,228
$235,000
$271,456
2029
1.670%
$16,360
$16,360
$240,000
$272,720
2030
1.740%
$14,356
$14,356
$245,000
$273,712
2031
1.800%
$12,224
$12,224
$250,000
$274,449
2032
1.850%
$9,974
$9,974
$255,000
$274,949
2033
1.900%
$7,616
$7,616
$260,000
$275,231
2034
1.940%
$5,146
$5,146
$260,000
$270,291
2035
1.980%
$2,624
$2,624
$265,000
$270,247
TOTAL
$387,271
$390,310 1
$4,686,000
$5,462,581
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.
6-18
OR
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:
WATERWORKS AND SEWER SYSTEM REVENUE BONDS,
SERIES 2015B Reclaimed Water System)
DATED:
August 5, 2015
ORIGINAL AMOUNT:
$2,380,000
INTEREST RATES:
BOND YEARS 2020-2035 a@ 0% -1.68%
PAYING AGENT:
Texas Water Development Board
OPTION DATE:
N/A
YEAR
COUPON
INTEREST
PRINCIPAL
JULY 15
TOTAL
REQUIREMENTS
JANUARY 15
JULY 15
2016
0.000%
$10, 088
$11,349
$0
$21,437
2017
0.000%
$11,349
$11,349
$120,000
$142,698
2018
0.000%
$11,349
$11,349
$120,000
$142,698
2019
0.000%
$11,349
$11,349
$120,000
$142,698
2020
0.050%
$11,349
$11,349
$120,000
$142,698
2021
0.290%
$11,319
$11,319
$120,000
$142,638
2022
0.500%
$11,145
$11,145
$120,000
$142,290
2023
0.660%
$10,845
$10,845
$120,000
$141,690
2024
0.820%
$10,449
$10,449
$120,000
$140,898
2025
0.950%
$9, 957
$9, 957
$120,000
$139, 914
2026
1.090%
$9, 387
$9, 387
$120,000
$138, 774
2027
1.200%
$8, 733
$8, 733
$125, 000
$142,466
2028
1.290%
$7, 983
$7, 983
$125, 000
$140, 966
2029
1.370%
$7,177
$7,177
$125, 000
$139, 353
2030
1.440%
$6,320
$6,320
$130,000
$142,641
2031
1.500%
$5,384
$5,384
$130,000
$140,769
2032
1.550%
$4,409
$4,409
$135,000
$143,819
2033
1.600%
$3, 363
$3, 363
$135,000
$141, 726
2034
1.640%
$2,283
$2,283
$135,000
$139,566
2035
1.680%
$1,176
$1,176
$140, 000
$142, 352
TOTAL
$165,411
$166,672
$2,380,000
$2,712,083
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.
6-19
$200,000
$0
Sales Tax Revenue Bond
Composition of Debt Service
2016 2017 2018 2019
Fiscal Year
DEBT SERVICE REQUIREMENTS
SUMMARY OF SALES TAX REVENUE BONDS
YEAR
INTEREST
PRINCIPAL
TOTAL
REQUIREMENTS
2016
$4,076
$165,000
$169,076
2017
$1,716
$45,000
$46,71 A
2018
$1,073
$35,000
$36,073
2019
$572
$40,000
$40,572
TOTAL
$7,436
$285,000
$292,436
MAXIMUM ANNUAL DEBT SERVICE (RESERVE)
AVERAGE ANNUAL DEBT OUTSTANDING
$169,076
$73,109
6-20
N.,
N---.1
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
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
$3,718
$3,718
$285,000
$292,436
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
within the City of Euless for the sole benefit of the Corporation.
6-21
PERSONNEL & INSURANCE
Personnel Counts
Personnel Counts by Fund
Proposed Pay Plan
Insurance Financial Report
Medical Plan and Premiums
Schedule of Medical Benefits
Prescription Plan Summary
Dental Benefits
Worker's Compensation/Risk Management Report
Personnel Counts
FY 13114
FY 14/15
FY 14115
FY 15/16
ACTUAL
BUDGETED
ESTIMATED
BUDGETED
CITY MANAGERS OFFICE
3.50
3.50
3.50
3.50
CITY SECRETARY
3.50
3.50
3.50
3.50
INFORMATION SERVICES
1.00
1.00
1.00
1.00
FACILITY MAINTENANCE
3.00
3.00
3.00
3.00
LIBRARY
9.00
9.00
9.00
9.00
Total City Administration
20.00
20.00
20.00
20.00
FINANCE/BUDGET
2.00
2.00
2.00
2.00
COURTS
7.75
7.75
7.75
7.75
ACCOUNTING
2.50
3.50
2.50
3.50
PERSONNEL
3.50
3.50
3.50
3.50
PURCHASING
1.00
1.00
1.00
1.00
Total Finance/HR Department
16.75
17.75
16.75
17.75
PD CODE
14.00
14.75
14.75
1 15.00
PD ADMINISTRATION
4.00
5.75
5.75
1 6.00
PD PATROL
42.00
41.00
41.00
1 42.00
PD INVESTIGATION
15.00
1350
13.50
1 13.00
PD SERVICE
22.00
22.00
22.00
22.00
PD DETENTION
18.00
18.00
18.00
18.00
Total Police Department
115.00
115.00
116.00
116.00
FIRE MARSHALL
4.00
4.00
4.00
4.00
FD ADMINISTRATION
4.00
4.00
4.00
4.00
FD PARAMEDIC
64.00
64.00
64.00
64.00
Total Fire Department
72.00
72.00
72.00
72.00
PLANNING
2.50
2.50
2.50
2.50
INSPECTIONS SERVICES
4.00
4.00
4.00
4.00
ENVIRONMENTAL HEALTH
0.00
0.00
0.00
0.00
Total Planning & Development
6.50
6.60
6.60
6.60
RECREATION
6.50
6.50
6.50
6.50
PARKS
12.00
11.00
11.00
11.00
SENIOR CENTER
2.00
2.00
2.00
2.00
PROGRAMS & SPECIAL EVENTS
0.00
0.00
0.00
0.00
RECREATION ADMINISTRATION
1.00
1.00
1.00
1.00
Total Community Services
21.50
20.60
20.50
20.50
STREET MAINTENANCE
8.00
9.50
9.50
9.50
ANIMAL CONTROL
3.00
3.00
3.00
3.00
CITY ENGINEER
0.50
0.50
0.50
0.50
Total Public Works
11.60
13.00
13.00
13.00
GF NON -DEPARTMENTAL
0.50
0.50
0.00
0.50
Total Non -departmental
0.00
0.50
0.00
0.60
TOTAL GENERAL FUND
263.25
265.25
263.75
266.25
EDC - PARKS`
10.25
12.25
12.25
12.25
EDC - LIBRARY
10.00
10.00
10.00
10.00
EDC - ECO. DEV.
1.00
1.00
1.00
1.00
TOTAL EDC FUND
21.25
23.25
23.25
23.26
WATER OFFICE
5.00
5.00
5.00
5.00
Total Finance
5.00
5.00
5.00
5.00
W&S ENGINEERING
2.50
2.50
2.50
2.50
WATER PRODUCTION
5.25
5.75
5.75
5.75
WATER DISTRIBUTION
7.25
7.25
7.25
7.25
SEWAGE & TREATMENT
7.00
7.00
7.00
7.00
METER READING
1.00
1.00
1.00
1.00
Total Public Works
23.00
23.50
23.50
23.50
INFORMATION SERVICES
4.00
4.00
4.00
4.00
W&S NON-DEPT.
9.50
10.00
9.50
10.00
Total Non -departmental
13.60
14.00
13.50
14.00
TOTAL W&S FUND
41.50
42.50
42.00
42.50
GOLF NON DEPARTMENTAL
0.75
0.75
0.75
0.75
GOLF COURSE MAINT.
4.00
4.00
4.00
4.00
GOLF PRO SHOP
2.00
2.50
2.50
2.50
GOLF FOOD AND BEVERAGE
3.00
3.00
3.00
3.00
GOLF CONFERENCE CENTRE
1.00
1.50
1.50
1.50
TOTAL GOLF COURSE FUND
10.75
11.75
11.75
11.75
JUVENILE CASE FUND
1.25
1.25
1.25
1.25
CRIME CONTROL FUND
17.00
18.00
18.00
18.00
PUBLIC SAFETY SPECIAL FUND
3.00
3.00
3.00
1 2.00
SERVICE CENTER FUND
5.00
5.00
5.00
5.00
DRAINAGE UTILITY FUND
7.00
7.00
7.00
7.00
SPECIAL RECREATION FUND
0.00
0.00
0.00
0.00
TEXAS STAR SPORTS COMPLEX
1.50
1.50
1.50
1.50
HEALTH INSURANCE FUND
1.00
1.00
1.00
1.00
WC/RISK MANAGEMENT FUND
0.50
0.50
0.50
0.50
TOTAL OTHER FUNDS
36.25
37.25
37.25
36.25
FY2016 Budget Changes
(from FY2015 Budget)
1) Shifted position
based on funding and job function
PERSONNEL COUNTS BY FUND
1-1
FULL-TIME EMPLOYEES
FY14
ACTUAL
FY15
BUDGETED
FY15
ESTIMATED
FY16
FUNDED
GENERAL FUND
263.25
265.25
263.75
266.25
EDC FUND
21.25
23.25
23.25
23.25
WATER & WW FUND
41.50
42.50
42.00
42.50
GOLF COURSE FUND
10.75
11.75
11.75
11.75
JUVENILE CASE FUND
1.25
1.25
1.25
1.25
CRIME CONTROL DISTRICT
17.00
18.00
18.00
18.00
PUBLIC SAFETY SPECIAL FUND
3.00
3.00
3.00
2.00
SERVICE CENTER FUND
5.00
5.00
5.00
5.00
DRAINAGE UTILITY
7.00
7.00
7.00
7.00
SPECIAL RECREATION FUND
0.00
0.00
0.00
0.00
TEXAS STAR SPORTS COMPLEX
1.50
1.50
1.50
1.50
HEALTH INSURANCE FUND
1.001
1.001
1.00
1.00
WC/RISK MANAGEMENT FUND
0.50
0.501
0.50
0.50
TOTAL
373.00
380.00
1 378.00
380.00
PART-TIME EMPLOYEES
GENERAL FUND
45.00
47.00
47.00
50.00
EDC FUND
17.00
17.00
17.00
17.00
WATER & WW FUND
3.00
2.00
2.00
2.00
GOLF COURSE FUND
57.00
57.00
57.00
57.00
HOTEL/MOTEL FUND
0.00
0.00
0.00
0.00
JUVENILE CASE FUND
0.00
0.00
0.00
0.00
CRIME CONTROL DISTRICT
0.00
0.00
0.00
0.00
PUBLIC SAFETY SPECIAL REVENUE
0.00
0.00
0.00
0.00
SERVICE CENTER FUND
0.00
0.00
0.00
0.00
DRAINAGE UTILITY
0.00
0.00
0.00
0.00
SPECIAL RECREATION FUND
3.00
3.00
3.00
3.00
TEXAS STAR SPORTS COMPLEX
26.00
26.00
26.00
26.00
HEALTH INSURANCE FUND
0.00
0.00
0.00
0.00
WC/RISK MANAGEMENT FUND
0.00
0.00
0.00
0.00
TOTAL
151.00
152.00
152.00
155.00
7-2
��
PROPOSED PUBLIC SAFETY PAY PLAN
FIRE EFFECTIVE 10-08-15
POLICE EFFECTIVE 10-01-15
H.T.E. STEP 1 2 3 4 5 6
Job Start
Grade Code FLSA Job Title Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top
510.00 20.00 N PSO $3,3821 $3,5521 $3,7281 $3,9161 $4,1111 $4,316
$40,5891 $42,6191 $44,7401 $46,988 $49,326 $51,791
19.51371 20.48971 21.50951 22.5902 23.7145 24.8996
520.00 21.00 N I Dispatcher $3,867 $4,0611 $4,263 $4,476 $4,701 $4,935
$46,408 $48,728 $51,157 $53,713 $56,414 $59,224
22.3113 23.42691 24.5947 25.8237 27.1222 28.4730
730.00 22.00 I N I Fire Fighter $4,724 $4,960 $5,209 $5,469 $5,744 $6,029
$56,686 $59,514 $62,506 $65,623 $68,9221 $72,349
19.4131 20.3816 21.4058 22.4736 23.60351 24.7770
550.00 1 23.00 1 N lCommunications Supervisor $4,4551 $4,6791 $4,9111 $5,1571 $5,4161 $5,686
$53,459 $56,142 $58,9341 $61,889 $64,989 $68,234
25.7016 26.9914 28.3336 29.7543 31.2446 32.8047
565.00 1 24.00 1 N lPolice Officer $4,866 $5,097 $5,340 $5,594 $5,863 $6,142
24.0 1 N IFire Inspector 1 $58,390 $61,164 $64,082 $67,128 $70,356 $73,708
28.0722 29.4057 30.8088 32.2731 33.8244 35.4366
770.00 1 24.02 N Firefighter II/Paramedic 1 $5,0391 $5,2701 $5,5461 $5,8001 $6,1351 $6,415
$60,4641 $63,2381 $66,5551 $69,6011 $73,6251 $76,979
20.70691 21.65681 22.79291 23.83591 25.21401 26.3626
780.00 1 25.01 N Fire Fighter/Driver $5,256 $5,487 $5,730 $5,984 $61253 $6,533
$63,0731 $65,8461 $68,7641 $71,8101 $75,037 $78,391
21.60031 22.55011 23.54951 24.59251 25.6976 26.8461
790.00 1 25.02 1 N IFire Fighter/Driver/Paramedic $5,429 $5,660 $5,936 $6,190 $6,526 $6,805
$66,1471 $67,920 $71,237 $74,2831 $78,307 $81,661
22.31051 23.2604 24.3963 25.43931 26.8176 27.9661
595.00 25.03 N Senior Police Corporal $5,564 $5,796 $6,037 $6,289 $6,551 $6,824
$66,7651 $69,5471 $72,4441 $75,4631 $78,6071 $81,882
7-3
PROPOSED PUBLIC SAFETY PAY PLAN
FIRE EFFECTIVE 10-08-15
POLICE EFFECTIVE 10-01-15
Grade Code FLSA Job Title Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top
32.09841 33.43581 34.82901 36.28021 37.79191 39.3665
605.00
6.00JEN
N
Police Sergeant
$6,382
$7,583
610.00
6.4
Fire Inspector III
$76,585
$90,997
Public Education Officer
1 36.81991
1
1
1
1 43.7485
650.00 128.00 E Police Lieutenant $7,2621 1 1 1 $8,514
128.01 E Technical Services Manager $87,1441 1 1 1 1 $102,166
41.89621 1 1 1 1 49.1180
860.00 1 29.00j N I Battalion Chief
$7,3681
1
1
$8,490
$88,4101 1 1 1 $101,880
30.27741 1 1 1 34.8904
870.00 1 29.01 1 N lBaftalion Chief/Paramedic
$7,540
$8,763
$90,4841
1
$105,160
30.98771
1
36.0103
680.00
130.00
E
Division Chief/F.M.
1 $7,7371
$9,115
680.00
130.01
E
Division Chief/E.M.S Coord.
$92,8451
$109,381
680.00
130.02
E
Police Captain
44.63691
52.5871
680.00
130.03
E
Division Chief/Operations
7-4
1.11
OR
PROPOSED EXEMPT PAY PLAN
EFFECTIVE 10-01-15
Hourly, Monthly and Annual Pay Scales
I GRADE Code FLSA Job Title Start Mid T
255
1 140.06
1 E
ISecond Asst. Golf Pro
$3,031
1 $3,395
1 $3,826
140.07
1 E
jAsst. Food & Beverage Mgr.
$36,3741
$40,735
$45,910
17.48741
19.5843
22.0723
285
143.04
E
Asst. Golf Superintendent
$3,497
$3,970
$4,518
143.11
E
First Asst. Golf Pro
$41,966
$47,642
$54,221
138.02
E
Softball World Supervisor
20.1760
22.9046
26.0678
295
1 143.16
1 E
lConference Centre Manager
$3,826
$4,330
$4,895
$45,910
$51,965
$58,740
22.0723
24.98331
28.2403
305
146.11
E
Seniors Coordinator
$3,969
$4,556
$5,125
146.12
E
Recreation Specialist -Aquatics
$47,623
$54,668
$61,499
146.13
E
Program Rec. Specialists
22.8956
26.2826
29.5668
146.14
E
Athletic Coordinator
146.15
1 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
Projects and Events Supervisor
$4,186
$4,803
$5,339
149.09
E
Senior Center Supervisor
$50,231
$57,6371
$64,069
146.10
E
Recreation Center Supervisor
24.1493
27.71011
30.8024
325
1 145.03
1 E
jAccountant 1
$4,402
$5,017
$5,629
148.00
1 E
ILibrarian
$52,820
$60,207
$67,554
25.3942
28.94591
32.4777
335
152.01
E
Recreation Superintendent
$4,619
$5,268
$5,918
148.01
E
Athletic Supervisor
$55,428
$63,214
$71,016
149.01
E
Human Resources Generalist II
26.6481
30.3915
34.1425
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 10-01-15
Hourly, Monthly and Annual Pav Scales
GRADE Code FLSA Job Title Start Mid Top
345 1 150.03 1 E ISenior Librarian $4,835 1 $5,522 1 $6,207
$58,0171 $66,2591 $74,482
27.89291 31.85541 35.8088
355
149.04
E
Deputy City Secretary
$5,052
$5,774
$6,495
150.00
E
Accountant II
$60,625
$69,285
$77,945
151.00
E
Web Designer
29.1468
33.3100
37.4735
151.04
E
Graduate Engineer
365
1
1 E
JOPEN
$5,303
1 $5,939
1 $6,787
$63,6321
$71,2651
$81,448
30.59251
34.26181
39.1579
375
145.07
E
Internal Auditor
$5,568
$6,350
$7,127
153.00
E
GIS Manager
$66,812
$70,195
$85,52
153.04
E
Water Utilities Superintendent
32.1213
36.6320
41.1158
153.05
E
Inspector & Technical Supervisor
153.07
1 E
lAssistant Library Administrator
154.02
1 E
IPark Superintendent
385
149.06
E
Communications/Mktg. Mgr.
$5,847
$6,665
$7,484
150.05
E
Controller
$70,162
$79,981
$89,804
151.01
E
Purchasing Manager
33.7316
38.4524
43.1748
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
154.17
E
I Benefits Manager
405
1 155.01
1 E
ICivil Engineer
$6,446
$7,349
$8,251
$77,357
$88,1851
$99,016
37.1910
42.39681
47.6039
410
1 156.01
1 E
ISenior Computer Developer
$6,607
$7,532
$8,458
$79,289
$90,390
$101,491
38.1197
43.45661
48.7936
7-6
PROPOSED EXEMPT PAY PLAN
EFFECTIVE 10-01-15
Hourly, Monthly and Annual Pay Scales
Job
GRADE Code FLSA Job Title Start Mid Top
415 157.04 1 E ISenior Civil Engineer 1 $6,768 1 $7,717 1 $8,664
157.05 1 E I Planning & Development Svcs. Mgr. 1 $81,2191 $92,6031 $103,965
39.04771 44.52071 49.9834
7-7
PROPOSED NON-EXEMPT PAY PLAN
EFFECTIVE 10-01-15
Hourly, Monthly and Annual Pav Scales
GRADE Code FLSA Job Title
210
220
Prob. EOY 1 EOY 2 EOY 3
36.00
N
Cashier
$2,451
1 $2,536
1 $2,625
1 $2,717
$2,812
$3,139
36.04
N
Greenskeeper
$29,409
1 $30,438
1 $31,6031
$32,606
$33,747
$37,669
36.03
N
Library Aide
14.13881
14.63361
15.14581
15.67591
16.22451
18.1099
36.02
N
Facilities Attendant
$2,623
$2,716
$2,809
1 $2,909
$3,009
$3,352
37.03
N
Library Clerk
$31,481
$32,588
$33,7091
$34,910
$36,107
$40,220
37.04
N
Office Clerk
15.1353
15.6671
16 90641
16.7835
17.3591
19.3364
230
37.01
N
Parks Field Tech 1
$2,768
$2,865
$2,965
$3,069
$3,176
$3,498
37.02
N
Facility Tech 1
$33,216
$34,376
$35,576
$36,833
$38,109
$41,970
37.05
N
Public Works Field Tech 1
15.9692
16.5268
17.1037
17.7079
18.3214
20,1780
37.06
N
Rec/Aquatic Facility Tech I
240
38.01
N
Police Records Clerk
$2,914
$3,017
$3,120
$3,230
$3,344
$3,716
38.03
N
Utility Billing Clerk
$34,966
$36,204
$37,442
$38,756
$40,126
$44,597
39.00
N
Parks Field Tech 11
16.8106
17.4058
18.0011
18.6325
19.2912
21.4408
39.01
N
Animal Control Officer 1
39.04
N
Receptionist
39.05
N
Facility Tech II
39.06
N
Public Works Field Tech II
39.07
N
Kitchen Coordinator
39.11
N
Golf Course Field Tech II
250
39.08
N
Court Clerk
$3,060
$3,168
$3,279
$3,393
$3,510
$3,863
39.09
N
Purchasing Tech
$36,716
$38,011
$39,343
$40,713
$42,124
$46,350
40.00
N
Analyst 1
17.6521
18.2745
18.9151
19.5736
20.2519
22.2838
40.01
N
Animal Control Officer II
40.04
N
Office Tech
40.05
N
Mechanic 1
40.07
N
Secretary
40.08
N
Conference Centre Lead
40.10
N
Claims Adjuster
40.11
N
HR Benefits Tech.
260
270
N IOPEN
103 1 $3,212 1 $3,326
17.90401 18.53331 19.18881 19
1 $3,561 1 $3,951
14 $42,734 $47,414
29 20.54511 22.7953
42.03
N
Nursery Specialist
$3,352
$3,469
$3,590
$3,716
$3,845
$4,297
39.10
N
Juvenile Case Clerk
$40,220
$41,628
$43,0761
$44,597
$46,140
$51,563
42.02
N
Recreation Assistant
19.3364
20.0133
20.70971
21.4408
22.1826
24.7899
i ,C)A
280
40.02
N
Office Supervisor
$3,498
$3,620
$3,747
$3,877
$4,013
$4,517
41.01
N
Administrative Secretary
$41,970
$43,437
$44,958.
$46,520
$48,157
$54,209
43.01
N
Administrative Assistant
20.1780
20.8834
21.61451
22.3654
23.15231
26.0619
43.02
N
Library Assistant
43.04
N
Admin Asst./Analyst
43.03
N
Equipment Operator
7-8
L,
PROPOSED NON-EXEMPT PAY PLAN
EFFECTIVE 10-01-15
Hourly, Monthly and Annual Pay Scales
GRADE Code FLSA Job Title
43.07
N
Mechanic II
43.08
N
Parks Field Tech III
43.10
N
Facility Tech III
43.11
N
Public Works Field Tech III
43.12
N
Urban Forester
43.13
1 N
ISignal Technician I
Pay Prob. EOY 1 EOY 2 EOY 3 Top
290
42.00
N
Technical Specialist
$3,863
$3,997
1 $4,139
1 $4,283
1 $4,432
$4,941
42.04
N
Fleet & Facilities Coord.
$46,350
$47,965
1 $49,662
1 $51,393
$63,181
$59,293
42.05
N
Graphics Artist
22.2838
23.06031
23.87601
24.7083
25.5679
28.5062
43.09
N
Executive Secretary
45.00
N
Inspector I
45.01
1 N
IMechanic III
45.04
1 N
IlLeadman
300
43.06
N
Animal Control Supervisor
$4,007
$4,146
1 $4,292
1 $4,443
1 $4,598
$5,174
46.04
N
Police Records Supervisor
$48,082
$49,756
$51,507
1 $53,317
1 $56,180
$62,089
46.08
N
Computer Support Specialist
23.1163
23.92141
24.76281
25.63301
26.5288
29.8506
46.09
N
Chief Mechanic
46.10
N
Municipal Court Supervisor
310 1 47.00 1 N Open $4,093 1 $4,234_1 $4,382 1 $4,535 1 $4,693 1 $5,220
47.01 1 N ISenior Leadman $49,112 1 $50,808 1 $52,578 1 $54,420 1 $56,319 1 $62,643
23.61171 24.42671 25.27811 26.16341 27,07641 30.1167
320
48.01
N
Foreman
$4,445
$4,600
$4,760
1 $4,927
1 $5,100_1
$5,683
48.02
N
Inspector II
$53,335
$55,199
$57,122
1 $59,120
1 $61,197
$68,201
48.04
N
Signal Tech II
25.6420
26.53791
27.4623
28.42321
29.42161
32.7889
48.05
N
Eng./PW Technical Specialist
49.00
N
Bailiff/Warrant Officer
330 1 1 N JOPEN $4,662 $4,825 $4,995 $5,168 $5,350 $5,974
$55,943 $67,904 $59,940 $62,014 $64,204 $71,682
26.8959 27.8385 28.81741 29.8144 30.8674 34.4627
340
48.03
N
IComputer Support Spec II
1 $4,881
$5,052
$5,230
$5,412
1 $5,601
$6,267
50.02
N
linspector III
1 $58,570
$60,625
$62,756
$64,946
1 $67,211
$75,206
50.03
N
I Engineering Technician
1 28.15871
29.14681
30.17101
31.22401
32.3130
36.1563
350 1 51.02 1 N I§enior Inspector $5,100 $5,277 1 $5,463 $5,655 1 $5,852 $6,557
$61,197 $63,328 1 $66,566 1 $67,868 1 $70,218 1 $78,690
29.42161 30.44601 31.51691 32.62431 33.75881 37.8316
7-9
� � C
Insurance Financial Report
Report
Ci
Em to ee
Total
Transfer/
Total
Paid
Insurance
Reinsurance
RX
O eratin
Total
Monthly
Ending Fund
Month
Contribution
Contribution
Contribution
Misc.
Revenues
Claims
Services
Fee
Cost
Ex ense
Ex enses
Cash Flow
Balance
BEGINNING BALANCE FISCAL YEAR 2013-2014
$2,646,828
Oct-13
$331,034
$127,626
$458,660
$549
$459,209
$59.603
$19,110
$36,596
$26,669
($1,870)
$140,108
$319,101
1 $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-1
$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
Ma -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
$341,875
$128,497
$470,372
($2,425)
$467,947
$298,328
$25,145
$37,685
$57,080
$14,339
$432,577
$35,371)
$3,047,565
Au -14
$340,525
$131,536
$472,061
$1,746
$473,807
$326,868
$24,466
$37,138
$54,582
$8,664
$451,718
$22,089
$3,069,655
Se -14
$340,832
($154,594)
$186,238
$13,072
$199,310
$32,786
($13,977)
($21,666)
($72,281)
$827,842
$752,703
($553,393)
$2,516,262
Totals
$4,063,995
$1,246,814
$5,310,809
$36,426
$5,347,235
$3,426,263
$261,241
$386,041
$469,244
$936,013
$6,477,802
($130,566)
BEGINNING BALANCE FISCAL YEAR 2014-2015
$2,516,262
Oct-14
$370,086
$138,303
$508,389
($5,480)
$502,909
$103,430
$18,956
$39,354
$24,669
$2,930
$189,339
$313,570
$2,829,832
Nov-14
$367,708
$134,856
$502,564
$5,427
$507,991
$332,401
$23,376
$39,277
$50,504
$3,840
$449,398
$58,593
$2,888,425
Dec-14
$365,761
$146,703
$512,464
$11,164
$523,628
$214,667
$23,187
$39,017
$52,816
$129,732
$459,419
$64,209
$2,952,634
Jan-15
$368,084
$137,888
$505,972
$658
$506,630
$300,814
$21,264
$39,439
$63,981
$56.774
$482,272
$24,358
$2,976,992
Feb-15
$365,337
$136,004
$501,341
$3,259
$504,600
$243,078
$21,421
$38,973
$49,330
$282
$353,084
$151,516
$3,128,508
Mar-15
$364,613
$136,924
$501,537
$349,140
$850,677
$364,612
$22,172
$39,125
$24,520
$6,868
$457,297
$393,380
$3,521,888
Apr-15
$363,007
$135,924
$498,931
$2,005
$500,936
$252,019
$23,409
$38,906
$93,999
$128,319
$536,654
($35,718)
$3,486,170
Ma -15
$366,781
$137,572
$504,353
$10,425
$514,778
$250,381
$23,723
$39,579
$59,056
$1,076
$373,815
$140,963
$3,627,133
Jun-15
$367,497
$139,137
$506,634
$134
$506,768
$392,260
$23,370
$39,590
$53,886
$133,591
$642,697
($135,929)
$3,491,204
Jul-15
u-15
Sep-15
Totals
$3,298,874
$1,243,311
$4,542,185
$376,732
$4,918,917
1 $2,463,662
1 $200,8781
$353,262
1 $472,761
$463,412
$3,943,976
$974,942
M
M
City of Euless
2015-16 Proposed
Employee Insurance Premiums Per Month
MEDICAL/RX
2014-15
2016-16 Pro osed
Increase / Decrease
A
B
A
B
A
B
Employee Only
$212.28
$153.22
$212.10
$153.10
$0.18
$0.12
Employee + Children
$405.96
$293.74
$402.98
$290.90
$2.98
$2.84
Employee + Spouse
$492.04
$356.20
$487.82
$352.4
$4.22
$4.06
Em to ee + Family$621.16
$449.88
$615.08
44.00
($6.08
DENTAL
2014-16
2015-16 Pro osed
Increase / Decrease
A
B
A
B
A
B
Employee Only
$6.58
$6.58
$6.94
$6.94
$0.36
$0.36
Employee + Children
$12.50
$12.50
$13.20
$13.20
$0.70
$0.70
,Employee + Spouse
$15.14
$15.14
$15.98
$15.98
$0.84
$0.84
m Eto ee + Family
$19.08
$19.081
$20.14
$20.14
$1.06
Total Premium
2014-15
2015-16 Proposed
Increase / Decrease
A
B
A
B
A
B
Employee Only
$218.86
$159.80
$219.04
$160.04
0.181
$0.24
Employee + Children
$418.46
$306.24
$416.18
$304.10
$2.28
$2.14
Em to ee + Spouse
$507.18
$371.34
$503.80
$368.12
$3.38
$3.22
Em to ee + Family
$640.24
$468.961
$635.22
$464.14
$5.02
$4.82
7-11
� SCHEDULE OF MEDICAL BENEFITS
MW
PLAN A
IN -NETWORK PROVIDERS
NON -NETWORK PROVIDERS
BENEFITS
Aetna Signature Administrators (PPO)
(Non-PPO)
(Usual and Reasonable
MAXIMUM LIFETIME
Unlimited
BENEFIT AMOUNT
DEDUCTIBLE, PER PLAN YEAR
Per Covered Person
$ 800
$ 2,200
Per Family Unit
$ 1,600 (2 x individual)
$ 6,600 (3 x individual)
In -Network and Non -Network Deductibles DO NOT cross apply
MEDICAL MAXIMUM OUT-OF-POCKET, PER PLAN YEAR
Per Covered Person
$ 4,000
Unlimited
Per Family Unit
$ 8,000 (2 x individual)
Unlimited
PRESCRIPTION MAXIMUM OUT-OF-POCKET, PER PLAN YEAR
Per Covered Person
$ 2,600
Not Covered
Per Family Unit
$ 5,200 (2 x individual)
Not Covered
TOTAL MAXIMUM OUT-OF-POCKET AMOUNT, PER PLAN YEAR
Per Covered Person
$ 6,600
Unlimited
Per Family Unit
$ 13,200 (2 x individual)
Unlimited
The following charges do not apply toward any maximum out-of-pocket and are never paid at 100%: Tier 3 Non -
Preferred Prescription Drug Copays; 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 any Maximum Out -of -Pocket.
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.
7-12
'%1_1
BENEFITS
IN -NETWORK PROVIDERS
NON -NETWORK PROVIDERS
Aetna Signature Administrators (PPO)
(Nan-PPO)
sual and Reasonable
COVERED CHARGES
Hospital Facility Services
$200 Co -pay per inpatient Hospital
$200 Co -pay per inpatient Hospital
Inpatient and Outpatient)
Admission; Charges in excess of $200 are
Admission; Charges in excess of
paid at 80% after Deductible
$200 are paid at 60% after
Deductible
Note: If readmitted into Hospital within 7
Note: If readmitted into Hospital
days of original admit date for same
within 7 days of original admit date
diagnosis, an additional Copay will not
for same diagnosis, an additional
apply.
Copay will not apply.
■ In Hospital Physician Charges
80% After Deductible
60% After Deductible
■ Semi -Private room; if Hospital
has no Semi -Private rooms,
private rooms will be covered at
Room & Board limited to the Semi -Private
Room & Board limited to the Semi -
the private room rate.
room rate (unless Hospital has no Semi-
Private room rate (unless Hospital
■ *Routine newborn inpatient
Private rooms)
has no Semi -Private rooms)
care while baby is hospitalized
covered under mother's
Deductible for the first 5 days.
■ ICU, CCU, NICU, limited to
three (3) times Average Semi -
Private Room rate.
■ Outpatient Surgery, Invasive
$200 Co -pay per service; Charges in excess
$200 Co -pay per service; Charges
Diagnostic and/or Invasive
of $200 are paid at 80% after Deductible
in excess of $200 are paid at 60%
Therapeutic Services
after Deductible
*Routine Nursery Care benefit is limited to eligible Covered Charges for nursery care for the first five (5) days after birth
while the newborn child is Hospital confined as a result of the child's birth. Such Routine Nursery Care expenses shall be
considered covered under the mother's charges. If the mother is not covered under the Plan, any eligible charges will apply
to the newborn child, subject to Deductible, Co -pay and coinsurance. Eligible Expenses include Room and Board, Routine
Nursery Charges, examinations, circumcision, and required general care and treatment, even though there is no Illness or
Injury. The term "Well Baby Care" means Medical Care customarily furnished a child who is neither injured nor sick.
Otherwise, a separate Deductible, applicable Co -pay and coinsurance will be applied towards the newborn.
Emergency Room — Per Visit
$200 Co -pay per visit; Charges in excess
$200 Co -pay per visit; Charges in
of $200 are paid at 80% after Deductible
excess of $200 are paid at 80%
after In -Network Deductible
NOTE: ER Copay waived if admitted directly from ER to Hospital, however Hospital Copay will apply.
(Please refer to Hospital Facility Services)
All other related services to
80% After Deductible
80% After In -Network Deductible
Emergency - Per visit
n 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
N%_.
M
BENEFITS
IN -NETWORK PROVIDERS
NON -NETWORK PROVIDERS
Aetna Signature Administrators (PPO)
(Non-PPO)
sual and Reasonable
Voluntary 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
care, 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
L
IN -NETWORK PROVIDERS Aetna
NON -NETWORK PROVIDERS
BENEFITS
Signature Administrators (PPO)
(Non-PPO)
(Usual and Reasonable
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
Jeep Apnea
80% After Deductible
60% After Deductible
Limited to 1 surgical treatment episode
per lifetime and 1 sleep study center
treatment per Plan Year.
TMJ Coverage
80% After Deductible
60% After Deductible
Limited to 1 surgical treatment per
lifetime and no limit for non -surgical/
non -orthodontic TMJ medical services.
Chiropractic/Spinal Manipulation
$25 Co -pay for Charges up to $130 per
60% After Deductible
office visit; Charges in excess of $130 are
Plan Year Maximum: 24 visits
paid at 80% (Deductible waived)
Acupuncture Therapy
80% After Deductible
60% After Deductible
Plan Year Maximum: 10 visits
Hearing Aids
80% After Deductible
60% After Deductible
Limited to 1 hearing 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
L
SCHEDULE OF MEDICAL BENEFITS
PLAN B
IN -NETWORK PROVIDERS
NON -NETWORK PROVIDERS
BENEFITS
Aetna Signature Administrators (PPO)
(Non-PPO)
(Usual and Reasonable
MAXIMUM LIFETIME
Unlimited
BENEFIT AMOUNT
DEDUCTIBLE, PER PLAN YEAR
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
MEDICAL MAXIMUM OUT-OF-POCKET, PER PLAN YEAR
Per Covered Person
$ 5,000
Unlimited
Per Family Unit
$ 10,000 (2 x individual)
Unlimited
PRESCRIPTION MAXIMUM OUT-OF-POCKET, PER PLAN YEAR
Per Covered Person
$ 1,600
Not Covered
Per Family Unit
$ 3,200 (2 x individual)
Not Covered
TOTAL MAXIMUM OUT-OF-POCKET, PER PLAN YEAR
Per Covered Person
$ 6,600
Unlimited
Per Family Unit
$ 13,200 (2 x individual)
Unlimited
The following charges do not apply toward any maximum out-of-pocket and are never paid at 100%: Tier 3 Non -
Preferred Prescription Drug Copays; 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 Manaeement (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 any Maximum Out -of -Pocket.
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
IN -NETWORK PROVIDERS
NON -NETWORK PROVIDERS
BENEFITS
Aetna Signature Administrators (PPO)
(Non-PPO)
sual and Reasonable
COVERED CHARGES
Hospital Facility Services
$250 Co -pay per inpatient Hospital
$250 Co -pay per inpatient Hospital
Inpatient and Outpatient)
Admission; Charges in excess of $250 are
Admission; Charges in excess of
paid at 70% after Deductible
$250 are paid at 50% after
Deductible
Note: If readmitted into Hospital within 7
Note: If readmitted into Hospital
days of original admit date for same
within 7 days of original admit date
diagnosis, an additional Copay will not
for same diagnosis, an additional
apply.
Copay will not apply.
■ In Hospital Physician Charges
70% After Deductible
50% After Deductible
■ Semi -Private room; if Hospital
has no Semi -Private rooms,
private rooms will be covered at
Room & Board limited to the Semi -Private
Room & Board limited to the Semi -
the private room rate.
room rate (unless Hospital has no Semi-
Private room rate (unless Hospital
■ *Routine newborn inpatient
Private rooms)
has no Semi -Private rooms)
care while baby is hospitalized
covered under mother's
Deductible for the first 5 days.
■ ICU, CCU, NICU, limited to
three (3) times Average Semi -
Private Room rate.
■ Outpatient Surgery, Invasive
$250 Co -pay per service; Charges in
$250 Co -pay per service; Charges
Diagnostic and/or Invasive
excess of $250 are paid at 70% after
in excess of $250 are paid at 50%
Therapeutic Services
Deductible
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
n 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
OR
IN -NETWORK PROVIDERS
NON -NETWORK PROVIDERS
BENEFITS
Aetna Signature Administrators (PPO)
(Non-PPO)
(Usual and Reasonable
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
Ian Year Maximum: 2 air ambulance
trips.
Usual and Reasonable Char es per trip
Routine 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
Hospital services under "Hospital Facility
(Please reference Copays for
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
BENEFITS
IN -NETWORK PROVIDERS Aetna
NON -NETWORK PROVIDERS
Signature Administrators (PPO)
(Non-PPO)
(Usual and Reasonable
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
imited to 1 hearing 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
Tier
Covered Benefit
Tier 1 - Generic
$8 Copay
Tier 2 - Preferred Brand
$35 Copay OR 10%, if cost of drug greater than $500
capped at $150 per script
Tier 3 - Non -Preferred
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.
Specialty Pharmacy medications:
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 Copay or
appropriate Ws (listed above) for a 100-day supply.
All prescription Maintenance drugs MUST BE filled through either LDIRx Mail Order or Super Value Pharmacy.
Prescription Drugs purchased at non -participating pharmacies are not covered. Please refer to your prescription drug list for
drugs requiring prior authorization or that may have quantity limits. A Product Selection Penalty applies to Tier 2 drugs if a
Tier 1 drug is available. Direct Reimbursement only covered upon Plan approval and due to extenuating circumstances. Tier 3
Non -Preferred Drugs are not considered Essential Health Benefits (EBB) and will NOT accumulate toward any Maximum
Out -of -Pocket.
Certain Generic Maintenance drugs may be purchased at Super Value Pharmacy, subject to a $0 Copay (100-day supply).
The list is available at Super Value Pharmacy.
If there is no alternative for a Non -Preferred 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 Drug is selected when a Generic equivalent is available. If the participant
selects a Tier 2 Brand Drug when a Tier 1 Generic Drug is available, the member will pay the greater of 3% or $150 up to
$100,000, or 50% for charges in excess of $100,000, of the Tier 2 Brand 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 Copay 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.
Tier 3 Non -Preferred Drugs
Tier 3 Non -Preferred Drugs include 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.
Tier 3 Non -Preferred 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.
Tier 3 Non -Preferred Drugs filled through LDIRx Specialty Pharmacy Program may also require prior authorization
through LDIRx.
Tier 3 Non -Preferred 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 any maximum out-of-pocket.
Specialty Pharmacy Program
Specialty Pharmacy is a term that refers to the delivery of Specialty Pharmaceuticals. Specialty Pharmaceuticals are
typically used to treat chronic conditions and are often injectable medications. If a Covered Person goes to a retail
Pharmacy or clinic, the claim may be rejected unless the Covered Person is receiving the drug for the first time. Initial fills
may be done through retail or LDIRx. Future refills must be dispensed through LDIRx Specialty Pharmacy Division.
Specialty Pharmacy medications are sent directly to the Covered Person's home, the provider's office or any other location
as directed by the Covered Person. Such medications are sent through carriers that offer expedited and/or overnight
delivery. If the medications require special handling or refrigeration, they will be packed and shipped accordingly. There is
no extra cost for shipping.
When the Prescription Drug Vendor identifies a specialty drug that a Covered Person has purchased through a retail
Pharmacy, one of their care coordinators will contact the Covered Person. At that time arrangements will be made to
transition the medication from the retail Pharmacy to the Specialty Pharmacy Program.
$4/$10 Generic Reimbursement Program
In addition to drugs purchased through LDIRx, the Plan also offers reimbursements for Covered Persons purchasing
prescribed Generic Drugs offered at certain pharmacies through promotional Generic Drug lists. These drug lists may vary
by Pharmacy and are updated periodically. Covered Persons who purchase a $4 Generic Drug (30-day supply) or a $10
Generic Drug (90-day supply) from these Generic Drug lists will be reimbursed at 100% when the receipt is filed with the
City. Covered Persons will need to pay for the prescription and file for reimbursement with the City. This does not apply to
drugs purchased on the LDIRx maintenance drug list and filed through the Pharmacy benefit program with your Pharmacy
ID card. Please contact the Human Resources Department for more information.
Covered Prescription Drugs
1. All drugs prescribed by a Physician that require a prescription either by federal or state law (legend drugs). This
includes oral contraceptives, but excludes any drugs stated as not covered under this Plan.
2. All compounded prescriptions containing at least one prescription ingredient in a therapeutic quantity.
3. Diabetic supplies; e.g., insulin, test strips, and insulin syringes with a valid prescription (subject to quantity limits).
4. Erectile dysfunction/organic impotence drugs (subject to limit of 6 pills/month).
5. Oral contraceptives, Depo-Provera, Nuvaring, patches.
6. Anaphylaxis kit; e.g., Epi-pen (subject to quantity limits).
7. Prenatal vitamins with written prescription.
8. Injectable medications (unless excluded below)
7-21
9. Tobacco cessation agents limited to a 12 week period per product per Plan Year. Doses and quantity limits apply
as indicated in the above Table 1. Furthermore, the Plan limits coverage to 2 products per Plan Year. Examples of
tobacco cessation agents are Chantix, Wellbutrin, nicotine gum and deterrent patches. This includes prescription or
over-the-counter (OTC). No written prescription is required for OTC.
10. ADHD Agents up to age 25 (requires prior authorization for age 25 and older)
11. Acne products up to age 25 (requires prior authorization for age 25 and older)
NOTE: Applicable Patient and Protection and Affordable Care Act (PPACA) rulings and guidelines will be covered under
the Plan, including the Women's Preventive Care Act.
Prescription Drug Benefit Limitations
This benefit applies only when a Covered Person incurs a covered Prescription Drug charge. The covered drug charge for
any one prescription will be limited to:
1. Refills only up to the number of times specified by a Physician.
2. Refills up to one year from the date of order by a Physician or prior to 75% of the completion of the projected use.
Supply and Quantity Limitations
As written by the prescribing Physician, up to a consecutive 34-day supply of a Prescription Drug product is allowed at
retail. As written by the prescribing Physician, up to a consecutive 100-day supply of maintenance Prescription Drug
product is allowed, but all maintenance Prescription Drugs MUST BE filled either through LDIRx Mail Order OR Super
Value Pharmacy.
In addition, certain Therapeutic Classes of medications have standard quantity limitations and/or prior authorizations.
Please contact LDIRx or refer to the Preferred Drug List.
Excluded Prescription Drugs
This benefit will not cover a Charge for any of the following:
1. Administration. Any Charge for the administration of a covered Prescription Drug.
`.,. 2. Appetite suppressants. A Charge for appetite suppressants.
3. Consumed on premises. Any drug or medicine that is consumed or administered at the place where it is
dispensed.
4. Dietary supplements or vitamin supplements, except for prenatal vitamins requiring a prescription.
5. Drugs used primarily for cosmetic purposes, unless prior authorization is in effect. Charges for drugs used
for cosmetic purposes, such as anabolic steroids, Retin A or medications for hair growth or removal.
6. Durable Medical Equipment and supplies even if a prescription is required, e.g., stockings, respiratory machine.
7. Experimental and/or Investigational. Experimental and/or Investigational drugs and medicines, even though a
charge is made to the Covered Person.
8. Any drug not approved by the Food and Drug Administration.
9. Growth hormones. Charges for drugs to enhance physical growth or athletic performance or appearance.
10. Infertility. A charge for infertility medication.
11. Inpatient medication. A drug or medicine that is to be taken by the Covered Person, in whole or in part, while
Hospital confined. This includes being confined in any institution that has a facility for the dispensing of drugs and
medicines on its premises.
12. Liquid nutritional supplements, infant formulas, electrolyte replacements, and other vitamins.
13. Medical exclusions. A charge excluded under Medical Plan Limitations and Exclusions.
14. Medical Supplies and Devices. Devices of any type, even though such devices may require a prescription. These
include (but are not limited to) therapeutic devices, contraceptive devices, artificial appliances, braces, support
garments, stockings, or any similar supplies or devices.
15. No Charge. A charge for Prescription Drugs which may be properly received without charge under local, state or
federal programs or is recoverable under any workers compensation or occupational disease law, or medication
furnished by any other drug or medical service where no charge is made to the participant.
16. Non -insulin syringes.
17. Non -legend drugs. A charge for FDA -approved drugs that is prescribed for non -FDA -approved uses.
18. No prescription. A drug or medicine that can legally be bought without a written prescription, including over the
counter medications, unless prescribed by a Physician or Pharmacist, or Medically Necessary. This does not apply
to injectable insulin.
19. Plan B, emergency contraceptives or similar drugs.
20. Refills. Any refill that is requested more than one year after the prescription was written or any refill that is more
than the number of refills ordered by the Physician.
7-22
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%
Is, Class B Services -
Basic........................................................................................................................... 80%
Class C Services -
Major.......................................................................................................................... 5 0 %
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
Maximum Benefit Amount
For other than Class D-Orthodontia:
Perperson per Plan Year............................................................................................ $1000
For Class D-Orthodontia:
PerPerson 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
OR
OR
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
OR
EXCLUSIONS
A Charge for the following is not covered:
(1) Administrative costs. Administrative costs of completing claim forms or reports or for providing dental records.
(2) Broken appointments. Charges for broken or missed dental appointments.
(3) Crowns. Crowns for teeth that are restorable by other means or for the purpose of Periodontal Splinting.
(4) Hygiene. Oral hygiene, plaque control programs or dietary instructions.
(5) Implants. Implants for cosmetic purposes.
(6) Medical services. Services that, to any extent, are payable under any medical expense benefits of the Plan.
(7) No listing. Services which are not included in the list of covered dental services.
(8) Orthognathic surgery. Surgery to correct malpositions in the bones of the jaw.
(9) Personalization. Personalization of dentures.
(10) Replacement. Replacement of lost or stolen appliances.
(11) Splinting. Crowns, fillings or appliances that are used to connect (splint) teeth, or change or alter the way the teeth
meet, including altering the vertical dimension, restoring the bite (occlusion) or are cosmetic.
7-28
Workers' Compensation/Risk Management
Financial Report
Report
I city
Other
Total
TML Insurance
Admin.
WC Claims
Risk Claims
WC/Risk
Total
Monthly
Ending Fund
Month
I Contribution
I Revenue
Revenues
Services
Expense
Paid
Paid
Prevention Exp
Expenses
Cash Flow
Balance
BEGINNING BALANCE FISCAL YEAR 2013-2014
$1,349,146
Oct-13
$66,985
$19
$67,004
$345,964
$2,686
$134
$6,215
$43
$355,042
$288,038
$1,061,108
Nov-13
$66,985
$405
$66,580
$1,049
$5,097
$0
$334
$1,851
$8,331
$58,249
$1,119,357
Dec-13
$67,105
JKM
$66,900
$25,891
$6,507
$439
$1,658
$2,722
$37,217
$29,683
$1,149,040
Jan-14
$69,797
$410
$69,387
$2,172
$56,438
$0
$5,092
$7,272
$70,975
-$1,588
$1,147,453
Feb-14
$64,575
$408
$64,167
$4,692
$4,813
$268
$47
$4,397
$14,217
$49,950
$1,197,403
Mar-14
$67,186
$281
$67,466
$1,051
$4,501
$134
$364
$3,193
$9,242
$58,224
$1,255,627
A r-14
$67,266
$405
$66,861
$7,284
$4,495
$2,859
$449
$1,682
$10,153
$56,708
$1,312,335
Ma -14
$66,864
$405
$66,459
$1,047
$4,495
$1,662
$30,818
$2,925
$37,623
$28,836
$1,341,171
Jun-14
$66,663
$3,067
$69,730
$1,051
$4,495
$6,275
$8,911
$10,221
$18,403
$51,327
$1,392,498
Jul-14
$66,945
$20
$66,965
$1,089
$8,463
$9,897
$1,120
$14,342
$15,117
$51,848
$1,444,346
Au -14
1 $67,105
$18
$67,123
$43
$6,322
$10,528
$365
$4,995
$1,197
$65,926
$1,510,271
Se -14
$67,185
$1,138
$68,323
$7,977
$28,262
$130,308
$571
$4,296
$170,272
$101,949
$1,408,323
Totals
$804,660
$2,306
$806,966
$399,310
$136,574
$100,062
$53,904
$57,940
$747,789
$59,177
BEGINNING BALANCE FISCAL YEAR 2014-2015
$1,408,323
Oct-14
$66,864
$302
$66,562
$409,978
$27,796
$7,507
$8,010
$2,534
$424,791
$358,229
$1,050,094
Nov-14
$67,145
$11
$67,156
$1,058
$6,527
$1,570
$22,626
$1,895
$33,676
$33,480
$1,083,574
Dec-14
$67,105
$26
$67,131
$1,251
$6,953
$16,968
$52,129
$855
$44,220
$22,911
$1,106,485
Jan-15
$66,985
$25
$67,010
$1,183
$4,801
$2,787
$42,472
$3,949
$35,326
$102,336
$1,208,821
Feb-15
$66,744
$21
$66,765
$28,467
$4,799
$17,441
$6,506
$1,567
$23,898
$42,867
$1,251,688
Mar-15
$66,704
$2,040
$68,744
$5,730
$4,800
$861
$829
$10,195
$20,693
$48,051
$1,299,739
A r-15
$66,583
$41
$66,624
$1,037
$4,863
$13,606
$27,661
$7,359
$27,314
$39,310
$1,339,049
Ma -15
$66,704
$38
$66,742
$1,217
$4,927
$1,179
$14,215
$4,386
$25,924
$40,818
$1,379,867
Jun-15
$66,945
$49
$66,994
$1,046
$7,109
$81
$61324
$13,319
$39,769
$106,763
$1,486,630
Jul-15
Au -15
Se -15
Totalsl
$601,779
$1,949
$603,728
$450,967
$72,575
$56,340
$12160
$46,059
$525,421
$78,307
COMPARISON & HISTORICAL
Monthly Service Charges & Key Fiscal Points
Population Growth in Euless
Employees Per Capita
Expenditures Per Capita, General Fund
Expenditures Per Capita, All Funds
Net Bonded Debt, General Obligation
Tax Rate Exemption Comparisons
Tax Rate Impact
Sales Tax Per Capita, General Fund
Sales Tax Per Capita, All Funds
Sales Tax Rates
Sanitation and Recycling
Drainage Utility Charge, Residential Comparison
Comparative Rates, Water/WW-Other Cities
Impact of Water and Wastewater Rate Increase
Utility Bill Comparison
Residential Monthly Service Charges
Water Wastewater Trash Drainage Recycling
FYI $9.75 Base $8.50+90% of metered water $1.26 per home
Prop Tiered Rates/tgals usage @ $3.59 per tgals. $8.99 $2.50 $2.68 per home -cart
0-2 tgals - $3.24 $1.00 per apt. unit
3-8 tgals - $4.17 $.63 for Seniors
9-15 tgals - $4.74 $2.05 for Seniors
16-35 tgals - $5.27 home -cart
Over 35 tgals - $5.87
FYI $8.95 Base $7.75+90% of metered water $1.22 per home
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
General Fund
Key Fiscal Points
Proposed
%
Budget
%
Actual
FY16
Change
FY15
Change
FY14
Operating Expenses
$37,349,074
4.55%
$35,724,258
7.71%
$33,166,242
Capital Expenses
$ 2,400,693
(16.40%)
$ 2,871,610
131.73%
$ 1,239,192
Tax Rate
.467500 per $100
0%
.467500 per $100
(0.5%)
.4700 per $100
Debt = .100929
Debt = .102995
Debt = .109381
M&O = .366571
M&O = .364505
M&O = .360619
Taxable Valuation"
$3,153,297,953
3.38%
$3,050,289,663
6.7%
$2,858,755,649
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
55,000
54,000
53,000
52,000
N
51,000
I50,750
50,000
POPULATION
54,013
54,200
52,r9--_'*5 3 , 4 0 0
51,277 51,340
53,780
51,500
51,750
54,050
49,000
ONtk o�h
ti ti ti ti ti ti ti ti ti ef,
*2010 and 2015 Population Estimates based on census data. Population for non -census years calculated by North Central Texas Council of Governments.
90
W
EMPLOYEES PER CAPITA
CITY
POPULATION
AS OF 9/30/14
FULL TIME
EMPLOYEES
EMPLOYEES PER
CAPITA
BEDFORD
48,721
369
1 to 132 citizens
HURST
38,280
404
1 to 95 citizens
N.R. HILLS
65,690
682
1 to 96 citizens
GRAPEVINE
49,000
645
1 to 76 citizens
COLLEYVILLE
23,740
197
1 to 121 citizens
AVERAGE
45,086
459
1 to 98 citizens
EULESS
53,780
374
1 to 144 citizens
* Population estimates from Demographics-2014 Comprehensive Annual Financial Report
EXPENDITURES PER CAPITA
GENERALFUND
CITY
TOTAL
EXPENDITURES
EXPENDITURES
PER CAPITA
BEDFORD
$28,339,913
$582
HURST
$24,971,279
$652
N.R. HILLS
$39,786,940
$606
GRAPEVINE
$43, 872, 018
$895
COLLEYVILLE
$18,515,923
$780
AVERAGE
$31, 097, 215
$703
EULESS
$34,039,057
$633
* Data from FY14 Comprehensive Annual Financial Reports.
8-4
EXPENDITURES PER CAPITA
ALL FUNDS
CITY
TOTAL
EXPENDITURES
EXPENDITURES
PER CAPITA
BEDFORD
$53,885,115
$1,106
HURST
$59,613,847
$1,557
N.R. HILLS
$101,940,979
$1,552
GRAPEVINE
$160,443,102
$3,274
COLLEYVILLE
$35,903,553
$1,512
AVERAGE
$82, 357, 319
$1, 800
EULESS
$83,643,128
$1,555
* Data from FY14 Comprehensive Annual Financial Reports.
8-5
NET BONDED DEBT
GENERAL OBLIGATION
CITY
(AUDIT FY 14)
AMOUNT
RATIO OF
DEBT TO
ASSESSED VALUE
DEBT PER
CAPITA
BEDFORD'
$35,926,114
1.15%
$737
HURST'
$54,108,000
2.06%
$1,413
N.R. HILLS Z
$132,950,000
2.78%
$2,024
GRAPEVINE
$146,782,000
2.27%
$2,996
COLLEYVILLE
$6,757,510
0.17%
$285
AVERAGE
$ 75, 304, 725
1.69 %
$1, 491
EULESS
$33,062,742
1.15%
$615
EULESS'
$19,932,742
0.70%
$371
Data from the FY 2014 Comprehensive Annual Financial Report
' Excludes self-supporting debt
2 Gross bonded general obligation debt less self-supporting debt
OFF or
TAX RATE & EXEMPTIONS
COMPARISONS OF PROPOSED RATES
CITY
CURRENT
TAX RATE
HOMESTEAD
EXEMPTION
SENIOR
CITIZEN
EXEMPTION
TAX WITH
HOMESTEAD
EXEMPTION ON
$150,466 IA►
TAX WITH
SEN. CITIZEN
EXEMPTION ON
$137,408'E"
AVERAGE
HOME VALUE
9/1/2014
TAXES ON
AVERAGE
HOME VALUE
TAXES ON
AVERAGE
HOME VALUE
SEN. CITIZENS
BEDFORD «'
0.4948
0%
$50,000
$745
$433
$166,431
$824
$576
HURST
0.6060
20%
$35,000
$729
$454
$140,219
$680
$468
N.R. HILLS
0.6100
15%
$36,000
$780
$493
$162,483
$842
$623
GRAPEVINE
0.3324
20%
$60,000
$400
$166
$239,056
$636
$436
COLLEYVILLE «'
0.3559
0%
$65,000
$536
$258
$437,559
$1,557
$1,326
AVERAGE
0.4798
11%
$49,200
$638
$361
$229,150
$979
$743
EULESS
0.4675
20%
$35,000
$563
$350
$151,677
$567
$404
NOTES:
(A) Euless' average home value as of July 2015.
(B) Average home value of senior citizen property in the City of Euless as of July 2015.
(C) Bedford & Colleyville have no homestead exemption.
SOURCE:
Tarrant Appraisal District Website
TAX RATE IMPACT
FYI 4-15* FYI 5-16*
Budgeted Proposed
Tax Rate @ 46.7500 @ 46.7500
Average Home Value = $151,470 $150,466
Less: Homestead Exemption, 20% $30, 294 $30, 093
Adjusted Value $121,176 $120,373
Annual Tax Burden:
(at above tax rates) $566.50 $562.74
or monthly $47.21 $46.90
Over 65 Average Home Value = $134,492 $137,408
Less: Homestead Exemption, 20% $26, 898 $27, 482
Adjusted Value $107,594 $109,926
Less: Over 65 Exemption $35, 000 $35, 000
Net Value $72,594 $74,926
Annual Tax Burden:
(at above tax rates) $339.38 $350.28
or monthly $28.28 $29.19
*Note: Home Values are based on average home values
provided by Tarrant Appraisal District as of July each year.
8-8
SALES TAX PER CAPITA
GENERALFUND
CITY*
TOTAL
SALES TAX
SALES TAX
PER CAPITA 1¢ ONLY
BEDFORD (1.5¢)
$7,270,341
$149 $99
HURST (10)
$10,047,044
$262
N.R. HILLS (10)
$9,009,968
$137
GRAPEVINE (10)
$26,376,697
$538
COLLEYVILLE (10)
$3,351,728
$141
AVERAGE
$11,211,156
$249
EULESS (1.25¢)
$10,946,869
$204 $163
* Data from FY14 Comprehensive Annual Financial Report.
8-9
091
SALES TAX PER CAPITA
ALL FUNDS
CITY*
TOTAL
SALES TAX
SALES TAX
PER CAPITA
BEDFORD (20)
$9,985,658
$205
HURST (20)
$19,257,721
$503
N.R. HILLS (20)
$18,109,780
$276
GRAPEVINE (20)
$52,019,784
$1,062
COLLEYVILLE (20)
$6,472,195
$273
AVERAGE
$21,169,028
$470
EULESS (20)
$17,525,123
$326
* Data from FY14 Comprehensive Annual Financial Report.
8-10
CITY
Sales Tax Rates
July 1, 2015
RATE INCLUDES
Bedford
8.25%
1/2 property tax relief
1/2 4b (streets)
Colleyville
8.25%
1/2 economic development
1/2 crime prevention
Euless
8.25%
112 economic development
1/4 crime prevention
114 property tax relief
Grapevine
8.25%
1/2 413 economic development
112 crime prevention
�. Haltom City
8.25%
1/4 street maintenance
1/4 crime prevention
114 economic development
114 parks and recreation
Hurst
8.25%
112 economic development
112 crime prevention
N. Richland Hills
8.25%
1/2 parks and recreation
1/2 crime prevention
Southlake
8.25%
1/2 parks development
112 crime prevention
M
8-11
SANITATION AND RECYCLING
COMPARISON OF SERVICE AND RATES
CITY
SINGLE
FAMILY
CUSTOMERS
COST OF
SANITATION*
BAGS
OR
CANS
BULK
PICKUP
COST OF
RECYCLING*
BEDFORD
13,420
$7.70
Bags Only
2 days/wk
$3.78
COLLEYVILLE
8,513
$9.77
Either
4 days/yr.
$3.22
GRAPEVINE
11,000
$12.76
Either
Weekly
Included
HALTOM CITY
11,984
$11.33
Either
Weekly
Included
HURST
12,500
$7.57
Either
2 days/wk
$3.74
N . R. HILLS
19,126
$12.87
Either
2 days/wk
Included
RICHLAND HILLS
2,645
$11.09
Either
4 days/yr.
Included
SOUTHLAKE
8,656
$9.50
Either
On -call basis
$3.80
AVERAGE
10,981
$10.32
$3.58
EULESS
12,279
$8.73
Either
2 da s/wk
$1.22
'Rates as of June 2015
DRAINAGE UTILITY CHARGE
RESIDENTIAL COMPARISON-
Colleyville
$7.00
Bedford
$3.50
Hurst
$4.00
Grapevine
$4.00
North Richland Hills
$3.42
(rr
Arlington
$4.75
Grand Prairie
$4.35
cm
Richland Hills
$10.50
Euless 1 $2.50
Rates as of June 2015
aximum)
aximum)
* North Richland Hills and Grand Prairie base charge on lot size and
square footage respectively.
8-13
u
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
3.38/ tgals
$29.06
$45.96
$59.48
$69.62
$86.52
SENIOR
$17.20
3.38/ tgals
$27.34
$44.24
$57.76
$67.90
$84.80
GRAPEVINE*
$11.86
3,331>2 tgals
$15.19
$31.84
$45.16
$55.15
$71.80
N. R. HILLS
$10.00
5.92/ 0-22.44 tgals
$15.93
$45.53
$69.21
$86.97
$116.57
(1,998 gallons included in base)
6.00/ >22.44 tgals
COLLEYVILLE*
$13.28
4.1212-20 tgals
$17,40
$38.00
$54.48
$66.84
$87.44
4.68/ 20-30 tgals
5.24/ 30-40 tgals
5.80140-50 tgals
6.361 >50 tgals
HURST*
$15.42
6.20/>2 tgals
$21.62
$52.62
$77.42
$96.02
$127.02
AVERAGE
$13.90
4.59/tgals
$19.84
$42.79
$61.15
$74.92
$97.87
EULESS (Proposed)
$9.75
3.24 / 0-2 tgals
$20.40
$41.25
$60.21
$74.43
$100.78
4.17 / 3-8 tgals
4.74 / 9-15 tgls
5.27 / 16-35 tgals
5.87/ > 35 tgals
`Minimum bill includes first 2000 gallons of usage.
Rates as of July 2015
WASTEWATER
CITY
MINIMUM
BILL
SEWER
RATE
3,000
GALLONS
8,000
GALLONS
12,000
GALLONS
15,000
GALLONS
20,000
GALLONS
BEDFORD - NON -SENIOR
$11.21
2.21/tgals
$17.84
$28.89
$37.73
$37.73
$37.73
SENIOR
$10.18
2.21/tgals
$16.81
$27.86
$36.70
$36.70
$36.70
GRAPEVINE (15,000 Cap)
$9.53
3.99/tgals
$21.50
$41.45
$57.41
$69.38
$69.38
N. R. HILLS
$8.39
3.40/tgals
$18.59
$35.59
$49.19
$59.39
$71.97
(capped at 2500cf or 18.7tgals)
COLLEYVILLE
$10.16
2.95/tgais
$19.01
$33.76
$45.56
$45.56
$45.56
HURST
$11.16
3.58/tgals
$21.90
$39.80
$54.12
$54.12
$54.12
AVERAGE
$10.09
3.23/tgals
$19.77
$35.90
$48.80
$53.24
$55.75
EULESS* (Proposed)
$8.50
3.59/t als
1 $18.19
1 $34,35
1 $47.27
1 $51.58
1 $51.58
*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.
8-14
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 2,099,494 $ 104,975
100 2,099,494 $ 209,949
To Citizens: Estimated Increase
To Citizens: Estimated Increase
Monthly $ 0.35
Monthly $ 0.70
Annually $ 4.20
Annually $ 8.40
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 2,099,494 $ 314,924
200 2,099,494 $ 419,899
To Citizens: Estimated Increase
To Citizens: Estimated Increase
Monthly $ 1.05
Monthly $ 1.40
Annually $ 12.59
Annually $ 16.79
* amounts shown in thousands of gallons
Calculations based on 25,008 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 1,637,605 $ 81,880
100 1,637,605 $ 163,761
To Citizens: Estimated Increase
To Citizens: Estimated Increase
Monthly $ 0.28
Monthly $ 0.55
Annually $ 3.31
Annually $ 6.62
Impact of 150 increase on rate:
Impact of 20¢ increase on rate:
To City: Additional revenues generated
To City: Additional revenues generated
Increase Estimated Volume* Revenue
Increase Estimated Volume* Revenue
150 1,637,605 $ 245,641
200 1,637,605 $ 327,521
To Citizens: Estimated Increase
To Citizens: Estimated Increase
Monthly $ 0.83
Monthly $ 1.10
Annually $ 9.93
Annually $ 13.24
* amounts shown in thousands of gallons
Calculations based on 24,746 wastewater customers
8-15
l
Utility Bill Comparison
C
CITY
WATER
(8 t als)
WASTEWATER
(8 t als)
DRAINAGE
SANITATION
RECYCLING
TOTAL
BILL
BEDFORD
$45.96
$28.89
$3.60
$7.70
$3.78
$89.83
GRAPEVINE
$31.84
$41.45
$4.00
$12.76
INCLUDED
$90.05
N . R. HILLS
$45.53
$35.59
$2.58
$12.87
INCLUDED
$96.57
COLLEYVILLE
$38.00
$33.76
$7.00
$9.77
$3.22
$91.76
HURST
$52.62
$39.80
$4.00
$7.57
$3.74
$107.73
AVERAGE
$42.79
$35.90
$4.22
$10.13
$3.58
$96.62
EULESS (proposed)
$41.25
$34.35
$2.50
8.99*
1.26*
$88.35
4ew rates for Sanitation and Recycling effective April 1, 2016.
WATER UTILITY STATUS &ANALYSIS
Memo
Rainfall, Monthly Water Report & Comparison Graph
Average High Temperatures by Month
Comparison of Rainfall to Water Sales Table & Graph
Water Production Table & Graph
Water Purchases Table & Graph
Water Supply Table & Graph
Water Billed Table & Graph
�1.1 FY Water Billing Efficiency Table & Graph
Reclaimed Water Supply Table & Graph
Wastewater Flow Table & 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 22, 2015
Water production for most of FY2015 is exceeding the five-year average. Water billing for
FY2015 is currently tracking under the five year averages for most months. 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.
FY2015 data is shown through June 2015 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. Rainfall for FY2015 through June already exceeds
the annual rainfall for each of the last five years.
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. Current fiscal year rainfall has had a
tremendous impact on water consumption.
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 three previous and current fiscal years. To provide an additional point of
comparison, FY201I's governmental customer consumption is also presented. Also, during
FY2013, the reclaimed water line was out of service for several months. For these months, the
governmental consumption has been reflected in the table. 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
1P
w
Monthly Rainfall Totals in Inches
By Fiscal Year
Fiscal Year
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
Total
FY2011
1.16
1.50
2.05
1.60
0.92
0.07
2.46
7.95
2.84
0.09
0.96
0.66
22.26
FY2012
3.12
0.86
4.35
6.18
1.88
5.74
4.24
1.66
2.82
0.78
3.19
1.75
36.57
FY2013
1.02
0.05
1.95
4.06
1.68
2.27
1.98
3.17
2.14
2.05
1.32
2.72
24.41
FY2014
3.13
2.12
2.76
0.33
0.41
1.45
1.74
3.40
3.26
0.98
4.34
0.06
23.98
FY2015
2.09
2.13
1.13
3.62
2.96
2.53
5.56
16.96
3.95
-
-
-
40.93
Inc/(Dec) from PY
1.07
2.08
(0.82)
(0.44)
1.28
0.26
3.58
13.79
1.81
-
-
-
22.61
5-Year Average
3.30
1.26
2.59
2.99
1.54
2.62
2.49
3AS
2.63
1.41
2.04
2.86
29.17
"Normal"
4.22
2.71
2.55
2.13
2.66
3.49
3.07
4.90
3.79
2.16
1.91
2.55
36.14
Inc/(Dec) from Normal
(2.13)
(0.58)
(1.42)
1.49
0.30
(0.96)
2.49
12.06
0.16
-
-
-
11.41
CITY OF EULESS
MONTHLY RAINFALL IN INCHES
17.5
15.0
12.5
w
C
10.0 ■ "Normal"
`o ■ FY2014
s
7.5 ■ FY2015
u
C
5.0
2.5
Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep
Source: National Weather Service, DFW Airport Station
Average High Temperatures by Month
By Fiscal Year
Fiscal Year
Oct
Nov
Dec
Jan
Feb
Mar
Apr
May
Jun
Jul
Aug
Sep
FY2010
72
70
75
54
49
67
77
87
96
94
101
89
FY2011
81
69
60
54
61
73
82
84
98
102
104
93
FY2012
80
68
56
62
62
74
80
88
94
99
98
91
FY2013
78
73
62
59
63
68
74
83
93
95
98
91
FY2014
79
63
54
58
58
68
77
86
91
94
96
90
FY2014
83
62
58
54
56
65
75
79
92
Inc/(Dec)fro m PY
5
(11)
(4)
(5)
(7)
(3)1
1
1 (4)
(1)
"Normal"
79
(57
57
56
60
1 68
1 76
1 83
1 911
96
1 96
1 88
Inc/(Dec) from Normal
4
(9)
1
(2)
(4)
(3)
(1)
(4)
1
-
CITY OF EULESS
AVERAGE MONTHLY HIGH TEMPERATURES
110
Ip
a 100
No
78
d
a 73
i 711
_ ll 62 63
E
i 59
511
i
I
I
40
Oct Nov Dec Jan Feb Mar
Source: National Weather Service, DFW Airport Station
98
I- .
93
91
Apr May .lon Jul Aug Sep
■"Normal"
u FY2013
o FY2014
�o
45
40
L
R
d
} 35
m
0.
C
'Fa 30
w
0
25
r
c
D
15
Annual Rainfall and Water Consumption
FY
Rainfall
(in inches)
Water Consumption
(thousand of gallons)
Water Consumption
(millions of gallons)
2010
38.65
2,313,225
2313
2011
22.26
2,657,372
2657
2012
36.57
2,310,203
2310
2013
24.41
2,238,783
2239
2014
23.98
2,088,131
2088
2015*
40.93
1,337,020
1337
COMPARISON OF RAINFALL TO WATER CONSUMPTION
2010 2011 2012 2013 2014 2015*
Fiscal Year
*Rainfall through June 2015
Rainfall Water Consumption
L
�o
2,500 r
L
a
2,000
0
M
1,500 0
0
N
1,000 c
500
0
Water Production
(in thousands of gallons, unless otherwise noted)
MONTH
FY
2O11
FY
2012
FY
2013
FY
2014
FY
2015
5-Year
Mo. Avg.
October
47,983
34,601
66,563
18,741
32,293
40,036
November
55,073
26,421
56,628
37,631
81,847
51,520
December
44,544
1,140
77,698
56,716
81,586
52,337
1st Qtr. Total
147,600
62,162
200,889
113,088
195,726
143,893
1 st Qtr. Monthly Avg. (MGD)
1.60
0.68
2.18
1.23
2.13
1.56
January
25,601
2,444
62,667
1 33,706
t 74,696
1 39,823
February
16,678
11,314
51,669
15,225
75,721
34,121
March
20,077
6,474
29,603
16,673
56,236
25,813
2nd Qtr. Total
62,356
20,232
143,939
65,604
206,653
99,757
2nd Qtr. Monthly Avg. (MGD)
0.69
0.22
1.56
0.71
2.25
1.11
6 Month Total
209,956
82,394
344,828
178,692
402,379
243,650
April
39,375
23,786
26,138
12,560
68,617
34,095
May
42,069
37,871
3,906
37,760
47,005
33,722
June
40,338
49,281
3,983
52,150
50,931
39,337
3rd Qtr. Total
121,782
110,938
34..027
102,470
166,553
107,154
3rd Qtr. Monthly Avg. (MGD)
1.34
1.21
0.37
1.11
1.81
1.18
9 Month Total
331,738
193,332
378,8
'181,162
568,93"
350,80,
July
36,219
35,156
7,035
50,197
-
25,721
August
64,747
32,660
10,924
25,305
-
26,727
September
45,210
37,959
20,029
24,200
-
25,480
4th Qtr. Total
146,176
105,775
37,988
99,702
-
77,928
4th Qtr. Monthly Avg. (MGD)
1.59
1.15
0.41
1.08
-
0.85
Year End Total
477,914
299,107
416,843
380,864
Deviation
From Historical Mo. Avg. (MGD)
0.13
1 (0.36)
(0.04)
(0.13)
From Historical Yearly Avg.
49,182
1 (129,625)
(11,889)
(47,868)
-
9-6
WATER PRODUCTION
70.000
U)
60,000
(7
O 50,000
N
_
N 40,000
O
t
H
30,000
20,000
10,000
0
O �0 Oro �a ��°
5
0 5-Year Avg. GFY 2014 W1 FY 2015
Water Purchases
(in thousands of gallons, unless otherwise noted)
MONTH
FY
2O11
FY
2012
FY
2013
FY
2014
FY
2015
5-Year
Mo. Avg.
October
201,867
220,354
168,761
169,520
210,076
194,116
November
134,929
195,195
158,770
148,173
108,099
149,033
December
130,264
163,729
121,388
132,605
106,807
130,959
1st Qtr. Total
467,060
579,278
448,919
450,298
424,982
474,107
1stQtr. Monthly Avg. (MGD)
1 5.08
6.30
4.88
4.89
4.62
5.15
January
131,248
149,511
84,861
153,379
89,104
121,621
February
130,917
129,821
84,456
131,899
47,485
104,916
March
175,479
160,485
152,754
170,305
82,525
148,310
2nd Qtr. Total
437,644
439,817
322,071
455,583
219,114
374,846
2nd Qtr. Monthly Avg. (MGD)
4.86
4.78
3.50
4.95
2.38
4.16
6 Month
904,704
1,019,095
770,990
905,881
644,096
848,95
_4 a?
r, Frr
a 711
4, asz
1 -n
11 r
April
172,048
148,557
155,938
187,775
71,279
147,119
May
183,480
201,099
1 210,677
190,549
84,082
173,977
June
287,051
214,376
227,264
174,571
114,470
203,546
3rd Qtr. Total
642,579
564,032
593,879
552,895
269,831
524,643
3rd Qtr. Monthly Avg. (MGD)
7.06
6.13
6.46
6.01
2.93
5.77
9Month Tota
1,547,283
1,583,127
1,364,869
1,458,776
913,927
1,373,59E
a nnnnth 41;-
5 R7
5 Rn
S nn.
C; 4d
4 4F
tin"
July
400,304 1
313,225
243,473 1
216,518
293,380
August
346,277
291,069
312,136
240,363
297,461
September
272,506
253,118
212,733
238,812
244,292
4th Qtr. Total
1,019,087
857,412
768,342
695,693
835,134
4th Qtr. Monthly Avg. (MGD)
11.08
9.32
8.35
7.56
-
9.08
Year End Total
2,440,539
2,133,211
2,154,469
-Ann, �nl ! Ann+h!v Aw-
G P.
F a(?
Deviation
From Historical Mo. Avg. (MGD)
0.98
0.64
(0.21)
(0.15)
From Historical Yearly Avg.
357,640 1
231,809 1
(75,519)
(54,261)
-
9-8
300,000
250,000
WATER
PURCHASES
N
C
0
M
�
041
is
M
o0
t�
v
N
co
CM
200,000
00
ai
L
to
01 i
14
L
to
N
m
CDb
O
�.
150,000 (D
�CD
v
t
Cl)
ti
do0'
!i
100,000 !
i
5�
-.! 5-Year Avg.
I_.1FY 2014
1FY 2015
Available Water Supply
(in thousands of gallons, unless otherwise noted)
MONTH
FY
2O11
FY
2012
FY
2013
FY
2014
FY
2015
5-Year
Mo. Avg.
October
249,850
254,955
235,324
188,261
242,369
234,152
November
190,002
221,616
215,398
185,804
189,946
200,553
December
174,808
164,869
199,086
189,321
188,393
1 183,295
1st Qtr. Total
614,660
641,440
649,808
563,386
620,708
618,000
1st Qtr. Monthly Avg. (MGD)
6.68
6.97
7.06
6,12
6.75
6.72
January
156,849
151,955
147,528
187,085
163,800
161,443
February
147,595
136,125
147,124
123,206
139,037
March
195,55666,959
P141,135
182,357
186,978
138,761
174,122
2nd Qtr. Total
500,000
460,049
466,010
521;187
425,767
474,603
2nd Qtr. Monthly Avg. (MGD)
5.56
5.00
5.07
5.67
4.63
5.27
6 Month Tota
1,114,660
101,489
1,115,818
1,084,573
1,046,475
1,092,603
6 Month Avg.
6.05
6.13
5.96
5.75
6.00
April
211,423
172,343
182,076
200,335
139,896
181,215
May
225,549
238,970
214,583
228,309
131,087
207,700
June
327,389
263,657
231,247
226,721
165,401
242,883
3rd Qtr, Total
764,361
674,970
627,906
655,365
436,384
631,797
3rd Qtr. Monthly Avg. (MGD)
8.40
7.34
6.83
7.12
4.74
6.94
9 Month Total
1,879.021
1,776.459
1,743,72z
1.739,938
1.482;859
1,724,40'
July
436,523
348,381
250,508
266,715
-
260,425
August
411,024
323,729
323,060
265,668
264,696
September
317,716
291,077
232,762
263,012
-
220,913
4th Qtr. Total
1,165,263
963,187
806,330
795,395
-
746,035
4th Qtr. Monthly Avg. (MGD)
12.67
10.47
8.76
8.65
-
8.11
Year End Total
3,044,284
2,739,646
2,550,054
2,535,333
-
2,47C
Deviation
From Historical Mo. Avg. (MGD)
1.57
0.74
0.22
0.18
From Historical Yearly Avg.
573,849
269,211
79,619
64,898
I
WATER SUPPLY
300,000
250,000
N
= 200,000
O
ca
0
O 150,000
N
C
c�
100,000
O
t
50,000
i
5-Year Avg. I FY 2014 m-1 FY 2015
Water Billing
(in thousands of gallons, unless otherwise noted)
MONTH
FY
2O11
FY
2012
FY
2013
FY
2014
FY
2015
5-Year
Mo. Avg.
October
246,020
257,021
229,743
211,272
214,758
231,763
November
207,548
179,193
182,301
161,535
189,538
184,023
December
165,483
161,756
181,014
144,094
146,861
159,842
1st Qtr. Total
619,051
597,970
593,058
516,901
551,157
575,627
1 st Qtr. Monthly Avg. (MGD)
6.73
6.50
6.45
5.62
5.99
6.26
January
143,979
130,561
157,287
131,999
128,391
138,443
February
133,306
126,188
131,818
140,916
128,472
132,140
March
149,247
131,903
139,862
132,563
123,499
135,415
2nd Qtr. Total
426,532
388,652
428,967
405,478
380,362
405,998
2nd Qtr. Monthly Avg. (MGD)
4.74
4.22
4.66
4.41
4.13
4.51
6 Month Total
1,045,583
986,622
1,022,02E
922,379
931,519
6 Month Avo
5.74
5.42
5.6"
507
5.12
April
178,750
139,545
152,377
149,534
129,852
150,012
May
180,124
163,973
166,396
170,979
140,206
164,336
June
214,816
202,334
184,340
191,599
135,443
185,706
3rd Qtr. Total
573,690
505,852
503,113
512,112
405,501
500,054
3rd Qtr. Monthly Avg. (MGD)
6.30
5.50
5.47
5.57
4.41
5.50
9 Month Tota�
1,619,273
1,492,474
1,525,138
1,434,491
1,337,020
1,481,679
9 Month Avg
5.93
5.47
5.59
5.25
4.90
5.43
July
301,650
245,103
216,198
195,661
239,653
August
365,795
294,699
245,177
225,863
282,884
September
370,654
277,927
252,270
232,116
283,242
4th Qtr. Total
1,038,099
817,729
713,645
653,640
805,778
4th Qtr. Monthly Avg. (MGD)
11.28
8.89
7.76
7.10
8.76
Year End Total
2,657,372
2,310,203
2,238,783
2,088,131
2,287,457
Annual Monthly Avg. (MGD;
7.28
6.33
6.13
5.72
6.27
Deviation
From Historical Mo. Avg. (MGD)
1.01
0.06 1
(0.13)
(0.55)1
From Historical Yearly Avg.
369,915 1
22,746 1
(48,674)
(199,326)
-
im
W
WATER BILLING
300,000
250,000
C 200,000
O
ca
0
4-
O 150,000
N
C
7 100,000
O
.0
H
50,000
i
�PQ�\ S��A
� OaGa �acJ �a��� �a P�� aQ�z
5
5-Year Avg. ®FY 2014 MFY 2015
Fiscal Year Water Efficiency Rating
(in thousands of gallons, unless otherwise noted)
Water Supply
FY
2011
FY
2012
FY
2013
FY
2014
FY
2015
1st Quarter of FY
614,660
641,440
649,808
563,386
620,708
2nd Quarter of FY
500,000
460,049
466,010
521,187
425,767
3rd Quarter of FY
764,361
674,970
627,906
655,365
436,384
4th Quarter of FY
1,165,263
963,187
806,330
795,395
-
Total
3,044,284
2,739,646
2,550,054
2,535,333
1,482,859
Total (MG)
3,044
2,740
2,550
2,535
1,483
Water Billing
2011
2012
2013
2014
2015
1S Quarter ofFY
619,051
597,970
593,058
516,901
551,157
2nd Quarter of FY
426,532
388,652
428,967
405,478
380,362
3rd Quarter of FY
573,690
505,852
503,113
512,112
405,501
4th Quarter of FY
1,038,099 1
817,729
1 713,645
653,640
-
Total
2,657,372
2,310,203
2,238,783
2,088,131
1,337,020
Total (MG)
2,657
2,310 1
2,239
2,088 1
1,337
EFFICIENCY RATING 1
87%
84% 1
88% 1
82% 1
90%
9-14
1P
WATER
EFFICIENCY RATING COMPARISON
4,000
92%
90%
90%
3,000
88%
—
87%
88 /o
M.
o
w
y
2,000
U
C
�
—
84%
w
84%
w
1,000
82%
82%
80%
0
78%
2011
2012
2013 2014 2015
Fiscal Year
lEfficiency % —*—Water Supply Water Billing
Reclaimed Water Supply
(in thousands of gallons, unless otherwise noted)
MONTH
FY 2011
Govt
FY 2012
Reclaimed
FY 2013
Reclaimed
FY 2014
Reclaimed
FY 2015
Reclaimed
5-Year
Mo. Avg.
Oct
14,793
45,646
5,295
17,300
8,364
18,280
Nov
10,804
8,793
8,678
6,357
3,993
7,725
Dec
5,630
4,416
7,456
3,054
1,668
4,445
1st Qtr. Total
31,227
58,855
21,429
26,711
14,025
30,449
1st Qtr. Monthly Avg. (MGD)
0.34
0.64
0.23
0.29
0.15
0.33
Jan
4,649
896
61469
748
673
2,687
Feb
874
1,375
1,083
2,621
499
11290
Mar
1,351
2,200
1,368
2,150
274
1,469
2nd Qtr. Total
6,874
4,471
8,920
5,519
1,446
5,446
2nd Qtr. Monthly Avg. (MGD)
0.07
0.05
0.10
0.06
0.02
0.06
6 Month Tota
38,101
63,326
30,349
32,230
5,471
35,895
6 Month Avg
0.21
0.35
0 17
0 18
0.09
0.20
Apr
6,978
3,375
6,173
5,009
294
4,366
May
2,268
7,886
6,036
8,533
579
5,060
Jun
8,902
16,974
9,311
13,086
815
9,818
3rd Qtr. Total
18,148
28,235
21,520
26.628
1,688
19,244
3rd Qtr. Monthly Avg. (MGD)
0.20
0.31
0.23
0.29
0.02
0.21
9 Month Total
56 249
91.561
51,869
58,858
17 159
55,139
21
0.1'
0.22
)6
0.20
Jul
17,055
15,553
13,993
16,319
-
12,584
Aug
23,388
4,769
26,911
25,060
-
16,026
Sept
21,115
30,469
22,288
21,262
-
19,027
4th Qtr. Total
61,558
50,791
63,192
62,641
-
47,636
4th Qtr. Monthly Avg. (MGD)
0.67
0.55
0.69
0.68
0.52
Year End Total
117,807
142,352
115,061
121,.499
102,77E
FY1I reclaimed water line out of service December 2012 to March 2013. Govt consumption used for reporting purposes.
%
1P
RECLAIMED WATER
CONSUMPTION
30,000
25,000
N
p
20,000
tC
0
O
15,000
N
'a
C
c�
N
10,000
O
t
H
5,000
r
..•
Oct
Nov Dec
Jan Feb Mar
Apr May Jun Jul Aug Sept
FY 2014 17,300
6,357 3,054
748 2,621 2,150
5,009 8,533 13,086 16,319 25,060 21,262
FY 2015 8,364
3,993 1,668
_
673 499 274 294 579 815 - - -
■ FY 2014
■ FY 2015
Wastewater Flow
(in thousands of gallons, unless otherwise noted)
MONTH
FY
2O11
FY
2012
FY
2013
FY
2014
FY
2015
5-Year
Mo. Avg.
October
92,104
96,814
96,345
110,816
1 98.456
1 98,907
November
97,695
104,065
89,560
105,741
97,778
98,968
December
83,393
114,394
93,356
101,097
101,458
98,740
1st Qtr. Total
273,192
315,273
279,261
317,654
297,692
296.614
1 st Qtr. Monthly Avg. (MGD)
2.97
3.43
3.04
3.45
3.24
3.22
January
84,057
121,686
98,053
109,647
111,141
104,917
February
71,870
97,591
78,685
101,892
96,992
89,406
March
66,883
126,310
93,923
110,768
118,687
1 103,314
2nd Qtr. Total
222,809
345,587
270,661
322,307
326,820
297,637
2nd Qtr. Monthly Avg. (MGD)
2.48
3.76
2.94
3.50
3.55
3.31
6 Month Tota
496,002
660,860
549,922
624,512
594,251
6 Month Avc
2 72
3 Fz
I n^?-
April
70,911
100,453
103,423
108,001
109,373
98,432
May
79,053
111,819
113,525
105,958
137,357
109,542
June
77,931
108,630
114,040
104,104
101,176
3rd Qtr. Total
227,895
320,902
330,988
318,063
246,730
309,151
3rd Qtr. Monthly Avg. (MGD)
2.50
3.49
3.60
3.46
-
3.40
9 Month Tota
'23,897
792,799
395,57
(151,138
903,402
9 Month Avc
2 66
2 an
2 �,
? ?a
I J.
July
84,336
97,700
113,019
102,885
99,485
August
93,167
105,258
112,454
105,826
104,176
September
81,855
95,902
107,611
99,726
96,274
4th Qtr. Total
259,358
298,860
333,084
308,437
299,935
4th Qtr. Monthly Avg. (MGD)
2.82
3.25
3.62
3.35
3.26
Year End Total
983,255
728,392
778,112
730,604
1,203,337
Annual MonthlyAva. (MGD`
2,69
200
2 11
? ?�
Deviation
From Historical Mo. Avg. (MGD)
(0.60)
(1.30)
(1.16)
(1.30)
From Historical Yearly Avg.
(220,082)
(474,945)
(425,225)
(472,733)
-
M
I
WASTEWATER FLOWS
135,000
125,000
115,000
0 105,000
m
C7 95,000
4-
0
85,000
N
O
75,000
65.000
55.000
45,000
5-Year Avg. ®FY 2014 "IFY 2015
MULTI -YEAR FINANCIAL PLAN
Letter
General Fund, Executive Summary
General Fund Five Year Plan
General Fund Five Year Plan, Revenue Assumptions
G.O. Debt Fund
Half Cent Sales Tax Fund
Half Cent Sales Tax Debt & Reserve Fund
CCPD Fund
Short Term Motor Vehicle Tax Fund
Water & Wastewater Fund, Executive Summary
"-' Water & Wastewater Fund
Water & Wastewater Fund, Revenue Assumptions
Water & Wastewater Debt & Reserve Fund
Drainage Utility
Service Center Fund
Golf Course Fund Five
Texas Star Sports Complex Multi -Year Financial Plan
Equipment Replacement
Health Insurance Fund
Supplemental & Capital Requests
Fleet Transfers, Five Year Plan
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 FY2015-16 and the impact of recommended major capital projects through
FY2019-20.
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 2% annually with adjustment for expected development. Sales tax is
also projected to grow approximately 3% annually based on new retail
development and continued recovery in other sectors. Other increases were
also included for other planned retail developments. 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 final two officers paid
from one-time seized assets funding.
Recommended capital programs include funding for some of the City's ongoing
computer hardware/software replacement program and public safety equipment.
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. Debt service has
also been included for infrastructure improvements at Midtown which also will be
funded by a tax increment reinvestment zone and public improvement district. In
fiscal year 2019-2020 an issuance was also included for Bear Creek Parkway
and Vine Street reconstruction projects. These projects are detailed in the
Capital Improvement Project (CIP) book.
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. Future transfers to CIP are to cash flow the design
and construction of future phases of the Texas Star Sports Complex. These
phases are detailed in the CIP book. Proposed capital includes upgrades to the
city's park system and computer hardware/software replacements. 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 FY2018-19 for the construction of Phase VII 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 some Patrol equipment. No other changes are
proposed.
10-2
`� Car Rental Tax Fund
Car Rental Tax revenue has been calculated with a 1 % annual increase
beginning in FY2016-17. Two-thirds of the total revenue is shared with Dallas
and Fort Worth.
Expenditures for this fund include transfers to support General Fund operations
which are budgeted at 1/3 of Euless' portion of the revenue. Transfers to the
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.
In addition, funds will be used to cash flow several capital requests. Funding is
proposed for road extensions and reconstructions, highway improvements,
municipal plaza 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.
10-3
�.. 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. Debt service payments for the water
tank debt and Phase I of the reclaimed water system expansion will be paid from
impact fees as identified in the Impact Fee CIP plan. Additional debt sales are
scheduled for the reclaimed water system expansion in FY2016 and FY2018
through FY2020. 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.
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. The five year plan
10-4
`- 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.
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
2015-16
2016-17
2017-18
2018-19
2019-20
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
$ 29,207,079
$ 30,083,291
$ 30,985,790
$ 31,915,363
$ 32,872,824
Amount generated by 1¢
$ 287,690
$ 296,320
$ 305,210
$ 314,366
$ 323,797
Transfer from Car Rental $ 1,565,975 $ 1,581,636 $ 1,597,452 $ 1,613,426 $ 1,629,561
Tax Rate Equivalent - Car
Rental Transfer 0.054433 0.053376 0.052339 0.051323 0.050327
EXPENDITURES
Departmental Expenditures
$ 37,349,074
$ 37,604,545
$ 38,567,231
$ 39,749,209
$ 41,142,879
Insurance Increase
$ -
$ 176,385
$ 141,636
$ 139,449
$ 157,968
Salary Package
$ -
$ 719,698
$ 741,289
$ 763,528
$ 786,434
Capital Expenses
$ 2,400,693
$ -
$ -
$ -
$ -
Total Expenditures
$ 39,749,767
$ 38,500,628
$ 39,450,156
$ 40,652,186
$ 42,087,280
Proposed Supplemental - - - - $ -
Proposed Capital $ - $ 25,000 $ 175,000 $ 190,000 $ 15,000
STAFFING VARIABLE
Full-time Positions 266.25 267.25 268.25 270.25 274.25
Part-time Positions 50.00 50.00 50.00 50.00 50.00
10-6
OR
General Fund
Multi -Year Financial Plan
Base Year
Year 2
Year 3
Year 4
Year 6
Budget
Projected
Projected
Projected
Projected
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
8,919,644
6,624,967
6,591,116
6,739,426
7,228,929
REVENUES
Ad valorem taxes(')
10,463,079
10,552,021
10,935,979
11,782,905
12,174,054
Ad valorem taxes (2)
869,887
895,984
922,863
950,549
979,065
Delinquent taxes
40,000
41,000
42,230
43,497
44,802
Penalties
58,000
60,000
61,800
63,654
65,564
Sales taxes
11,802,945
12,511,122
12,986,455
13,376,049
13,777,330
Mixed Beverage
82,400
86,372
88,963
91,632
94,381
Franchise taxes
4,440,505
4,608,159
4,676,158
4,740,373
4,812,286
Fines and fees
4,888,027
5,034,668
5,185,708
5,341,279
5,501,517
Licenses and permits
1,041,100
1,041,100
1,016,100
991,100
776,100
Interest Income
35,000
35,000
35,350
36,057
36,778
Grants
399,700
411,691
424,042
436,763
449,866
Tower Lease
450,000
463,500
477,405
491,727
506,479
Transfers from Car Rental
1,565,975
1,581,636
1,597,452
1,613,426
1,629,561
General& Administrative Charges
1,152,322
1,194,525
1,245,711
1,293,111
1,348,208
Miscellaneous
66,150
75,000
77,250
79,568
81,955
Total Revenues
37,356,090
38,691,777
39,773,465
41,331,689
42,277,946
EXPENDITURES
Administration
(3,365,440)
(3,382,267)
(3,399,179)
(3,416,174)
(3,498,255)
Finance
(1,407,017)
(1,414,052)
(1,421,122)
(1,498,228)
(1,580,719)
Police Protection
(13,124,052)
(13,278,695)
(13,434,112)
(13,501,282)
(13,658,789)
Fire Protection
(9,356,938)
(9,403,723)
(9,450,741)
(9,497,995)
(9,545,485)
Planning & Development
(660,886)
(664,190)
(667,511)
(720,849)
(724,453)
Community Services
(2,526,844)
(2,539,478)
(2,552,176)
(2,564,936)
(2,657,761)
Public Works
(1,997,399)
(2,007,386)
(2,017,423)
(2,027,510)
(2,037,648)
Non -Departmental - Operating
(4,910,498)
(5,810,836.08)
(6,507,892)
(7,425,211)
(8,384,170)
Operating Expenditures
(37,349,074)
(38,500,628)
(39,450,166)
(40,652,186)
(42,087,280)
Capital Expenses (carryover)
2,400,693
Total Expenditures
39,749,767
38,500,628
39,450,156
40,652,186
42,087,280
Designated Reserves
(79,893)
(80,000)
(80,000)
(80,000)
Recommended Reserves per Policy
(6,139,574)
(6,328,870)
(6,484,957)
(6,682,551)
(6,918,457)
Available for Supplemental
6,016
91,149
323,309
679,503
190,666
Proposed Supplemental
Remaining Supplemental
6,016
91,149
323,309
679,503
190,666
Additional Available for Capital
299,484
116,097
26,159
(23,125)
310,472
Total Available for Capital
305,500
207,246
349,469
656,378
501,138
Proposed Capital(3)
26,000
175,000
190,000
16,000
Remaining Funds Available
305,500
182,246
174,469
466,378
486,138
ENDING FUND BALANCE
6,524,967
6,591,116
6,739,426
7,228,929
7,404,596
Tax Rate Variable
Assessed Taxable Value/$100
Amount generated by 1¢ tax
I&S Rate
General Fund
29,207,079
287,690
0.100929
0.366571
30,083,291
296,320
0,111398
0.356102
30,985,790
305,210
0.109190
0.358310
31,915,363
314,366
0.092686
0.374814
32,872,824
323,797
0.091522
0.375978
Total Tax Rate
0.467500
0.467500
0.467500
0.467500
0.467500
Rollback I&S
Rollback M&O
0.100929
0.385465
0.111398
0.385935
0.109190
0.376780
0.092686
0.379773
0.091522
0.397078
Total Rollback Rate
0.486394
0.497334
0.485971
0.472458
0A88601
M&O Rollback Amount
11,089,437
11,494,101
11,558,091
11,999,377
12,922,556
Tax Rate Equiv - Motor Vehicle Tax
0.054433
0.053376
0.052339
0.051323
0.050327
Staffing Variable
Full-time positions 266.25 267.25 268.25 270.25 274.25
Part-time positions 50.00 50.00 50.00 50.00 50.00
Note Non -departmental operating includes salary plan, Increase in aty's insurance contribution & increase in equipment depreciation.
v (1) Collection Rate for M&O for future years is 98.5%.
(2) Property Tax collections of frozen and TIF
(3) Proposed Capital will only be funded if excess reserves are available
10-7
M
General Fund
Five Year Plan Revenue Assumptions
Revenue Source
Assumptions
Property Taxes
Projections are based on expected new development in the
City with 2% increase in existing assessed values.
Prior Year Property Taxes
Projected average growth of 3%.
Penalties & Interest
Projected average growth of 3%.
Sales Tax
Based on 3% increase with additional revenue for new
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
M
General Obligation Debt Service
Multi -Year Financial Plan
Base Year
Year 2
Year 3
Year 4
Year 5
Budget
2015-16
Projected
2016-17
Projected
2017-18
Projected
2018-19
Projected
2019-20
BEGINNING BALANCE
539,499
425,134
442,473
478,840
473,355
REVENUES
Ad valorem taxes
Delinquent taxes
Penalties
Interest Income
Transfer from Glade Parks PID/TIRZ
Transfer from Car Rental CIP
Transfer from Car Rental
2,947,858
14,054
21,081
500
1,032,709
-
198,151
3,383,763
22,000
22,000
505
1,825,919
72,834
-
3,416,188
22,000
22,000
510
2,254,895
66,857
_
2,972,313
22,000
22,000
515
2,455,877
-
_
2,993,713
22,000
22,000
520
2,456,252
(9,546)
Total Revenues
4,214,353
5,327,021
5,782,450
5,472,705
5,484,939
EXPENDITURES
Principal
Interest
Bank Charges
(2,875,000)
(1,449,818)
(3,900)
(3,150,000)
(2,155,782)
(3,900)
(3,698,602)
(2,043,581)
3,900)
(3,562,512
(1,911,778)
(3,900)
(3,724,471)
(1,771,594)
3,900)
Total Expenditures
(4,528,718)
(5,309,682)
(5,746,083)
(5,478,190)
(5,499,965)
Recommended Reserves per Policy
(360,727)
(442,473)
(478,840)
(456,516)
(458,330)
ENDING FUND BALANCE
425,134
442,473
478,840
473,355
458,330
Tax Rate Variable
Assessed Taxable Value/$100
Amount generated by 1¢ tax
I&S Rate
General Fund
29,207,079
292,071
0.100929
0.366571
30,375,362
303,754
0.111398
0.356102
31,286,623
312,866
0.109190
0.358310
32,068,788
320,688
0.092686
0.374814
32,710,164
327,102
0.091522
0.375978
Total Tax Rate
0.467500
0.467500
0.467500
0.467500
0.467500
ax Hate Equiv - motor vehicle I ax
0.006784
0.000000
0.000000
0.000000
0.000000
Debt Issuance Variable:
Beginning debt outstanding"
23,285,000
43,493,097 40,343,097 36,644,495 33,081,983
Principal Retired
(2,875,000)
(3,150,000) (3,698,602) (3,562,512) (3,724,471)
Principal Issued (Proposed)
23,083,097
- - 2,895,000
Ending debt outstanding
43,493,097
40,343,097 36,644,495 33,081,983 32,252,512
" 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
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
1,969,602
971,217
832,208
772,584
793,942
REVENUES
Sales taxes
4,650,704
5,004,449
5,194,582
5,350,420
5,510,932
Interest Income
1,400
1,414
1,428
1,442
1,457
Transfer from EDC Reserve
-
-
-
-
-
Total Revenues
4,652,104
5,005,863
5,196,010
5,351,862
5,512,389
EXPENDITURES
Parks
(1,997,063)
(2,037,004)
(2,167,744)
(2,276,799)
(2,322,335)
Library
(1,114,837)
(1,137,134)
(1,159,876)
(1,316,074)
(1,342,395)
Economic Development
(313,517)
(332,048)
(342,492)
(352,459)
(362,718)
Debt Service
(169,376)
(47,016)
(36,673)
(41,172)
(528,142)
Non -Departmental - Operating
(502,598)
(575,097)
(647,918)
(723,876)
(804,367)
Operating Expenditures
(4,097,391)
(4,128,299)
(4,354,703)
(4,710,379)
(5,359,957)
Capital Expenditures
1,553,098
-
-
-
-
Total Expenditures
5,650,489
4,128,299
4,354,703
4,710,379
5,359,957
Designated Reserves
-
Recommended Reserves per Policy
(500,000)
(500,000)
(500,000)
(500,000)
(500,000)
Available for Supplemental
554,713
877,564
841,307
641,483
152,432
Proposed Supplemental
-
-
-
-
-
Remaining Supplemental
554,713
877,564
841,307
641,483
152,432
Additional Available for Capital
(83,496)
471,217
332,208
272,584
293,942
Total Available for Capital
471,217
1,348,781
1,173,514
914,067
446,374
Proposed Capital:
Misc Park Improvements
(75,000)
(75,000)
(75,000)
(75,000)
Hardware Software Replacement
(15,000)
(15,000)
(15,000)
(15,000)
Reserve Replacement
-
-
(530,125)
Capital Improvements
926,573
810,930
-
Proposed Capital
1,016,573
(900,930)
(620,125)
90,000
Remaining Funds Available
471,217
332,208
272,584
293,942
356,374
ENDING FUND BALANCE
971,217
832,208
772,584
793,942
856,374
Staffing Variable:
Full-time positions 23.25 23.25 24.25 25.25 25.25
Part-time positions 17.00 17.00 19.00 21.00 21.00
10-10
M
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
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
913,917
183,917
46,716
40,572
570,697
REVENUES
Transfer from EDC Operations
Interest Income
169,376
0
47,016
0
36,673
0
571,297
0
528,142
0
Total Revenues
169,376
47,016
36,673
571,297
528,142
EXPENSES
Principal
Interest
Bank Charges
(165,000)
(4,076)
300
(45,000)
(1,716)
300
(35,000)
(1,073)
600)
(40,000)
(572)
600
(110,000)
(417,542)
600
Total Expenses
169,376
47,016
36,673
41,172
528,142)
Transfer to EDC Operations
Transfer Excess Reserves to Capital
0
(730,000)
0
(137,201
0
6,144)
0
0
0
40,572
Total Transfers
730,000
(137,201)
6,144
0
40,572)
Recommended Reserves per Policy `
(169,076)
(46,716)
(36,073)
(570,697)
(530,125)
ENDING FUND BALANCE
183,917
46,716
40,572
570,697
530,125
Debt Issuance Variable:
Beginning debt outstanding
285,000 120,000 75,000 40,000 5,946,821
Principal retired
(165,000) (45,000) (35,000) (40,000) (110,000)
Principal Issued (proposed)
- - 5,946,821 -
Ending debt outstanding
120,000 75,000 40,000 5,946,821 5,836,821
Recommended reserve level equal to the maximum annual debt outstanding
10-11
M
Crime Control & Prevention District
Multi -Year Financial Plan
Base Year
Year 2
Year 3
Year 4
Year 5
Budget
Projected
Projected
Projected
Projected
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
572,832
372,316
435,194
497,521
561,126
REVENUES
Sales taxes
2,290,845
2,502,224
2,597,291
2,675,210
2,755,466
Interest Income
100
101
102
103
104
Total Revenues
2,290,945
2,502,325
2,597,393
2,675,313
2,755,570
EXPENDITURES
Police Protection
(2,253,636)
(2,329,002)
(2,403,897)
(2,480,537)
(2,560,278)
Capital Expenditures
237,825
Total Expenditures
2,491,461
2,329,002
2,403,897
(2,480,537)
(2,560,278
Recommended Reserves per Policy
(370,461)
(382,850)
(395,161)
(407,760)
(420,868)
Available for Supplemental
37,309
173,323
193,496
194,776
195,292
Proposed Supplemental
-
-
-
Remaining Supplemental
37,309
173,323
193,496
194,776
195,292
Additional Available for Capital
(35,454)
(10,534)
40,033
89,761
140,258
Total Available for Capital
1,855
162,790
233,529
284,537
335,550
Proposed Capital(')
-
(110,445)
(131,170
131,170
131,170
Remaining Funds Available
1,855
52,345
102,359
153,367
204,380
ENDING FUND BALANCE
372,316
435,194
497,521
561,126
625,248
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
NO
M
Car Rental Tax Fund
Multi -Year Financial Plan
Base Year
Year 2
Year 3
Year 4
Year 5
Budget
Projected
Projected
Projected
Projected
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
4,979,346
2,337,720
3,468,970
5,584,520
7,445,884
REVENUES
Motor Vehicle Tax
14,093,782
14,234,720
14,377,067
14,520,838
14,666,046
Interest Income
15,000
15,150
15,302
15,455
15,609
Total Revenues
14,108,782
14,249,870
14,392,369
14,536,292
14,681,655
EXPENDITURES
DFW Rebate
(9,395,855)
(9,489,813)
(9,584,711)
(9,680,558)
(9,777,364)
Transfer to Equipment Replacement
(336,252)
(517,171)
(189,655)
(458,313)
(192,252)
Transfer to Debt Service
(198,151)
Transfer to General Fund
(1,565,976)
(1,581,636)
(1,597,452)
(1,613,426)
(1,629,561)
Operating Expenditures
(11,496,233)
(11,588,620)
(11,371,818)
(11,752,298)
(11,599,177)
Capital Expenses
5,254,175
-
-
-
-
Total Expenditures
16,750,408
(11,588,620)
(11,371,818
11,752,298
(11,599,177
Recommended Reserves per Policy
(2,000,000)
(2,000,000)
(2,000,000)
(2,000,000)
(2,000,000)
Available for Supplemental
2,612,549
2,661,250
3,020,550
2,783,994
3,082,478
Additional Available for Capital
(2,274,829)
337,720
1,468,970
3,584,520
5,445,884
Total Available for Capital
337,720
2,998,970
4,489,520
6,368,514
8,528,363
Proposed Capital:
Library Remodel
-
-
(147,630)
(2,000,000)
Traffic Signal
(180,000)
(130,000)
-
Computer Hardware/Software
(350,000)
(175,000)
(175,000)
(350,000)
Street Overlay
(300,000)
(300,000)
(300,000)
(300,000)
Transfer to Street CIP
(550,000)
(300,000)
(300,000)
(300,000)
Transfer to Car Rental CIP
150,000
-
-
Proposed Capital
1,530,000)
905,000
922,630
(2,950,000
Remaining Funds Available
337,720
1,468,970
3,584,520
5,445,884
5,578,363
ENDING FUND BALANCE
2,337,720
3,468,970
5,584,520
7,445,884
7,578,363
10-13
OR
Water and Wastewater Fund
Executive Summary
Base Year
Budget
2015-16
Year 2
Projected
2016-17
Year 3
Projected
2017-18
Year 4
Projected
2018-19
Year 5
Projected
2019-20
RATES
Water Base Rate
$9.75
$10.25
$10.25
$10.50
$11.00
Water Consumption Rate '
Tiered
Tiered
Tiered
Tiered
Tiered
Proposed Water Rate Increase
$0.27
$0.24
$0.21
$0.18
$0.11
Wastewater Base Rate
$8.50
$8.50
$8.50
$8.75
$9.25
Wastewater Consumption Ratei'�
$3.59
$3.99
$4.28
$4 48
$4.74
Proposed Wastewater Rate Increase
$0.26
$0.40
$0.29
$0.20
$0.26
EXPENSES
Departmental Expenditures
$
(16,773,172)
$
(17,306,987)
$
(18,116,073)
$
(18,941,560)
$
(19,755,726)
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
$
(2,234,644)
$
(2,315,454)
$
(2,416,128)
$
(2,509,261)
$
(2,617,941)
Service Center
$
(1,283,352)
$
(1,298,595)
$
(1,313,535)
$
(1,328,782)
$
(1,389,709)
Debt Service
$
(453,033)
$
(575,282)
$
(613,375)
$
(614,027)
$
(698,415)
Capital
$
(479,062)
$
-
$
-
$
_
$
Total Expenses
$
(22,714,996)
$
(22,991,313)
$
(23,957,466)
$
(24,895,447)
$
(25,967,170)
Proposed Supplemental
$
$
$
$
$
Proposed Capital
$
$
$
$
$
STAFFING VARIABLE
Full-time Positions 42.50 42.50 42.50 42.50 42.50
Part-time Positions 2.00 2.00 2.00 2.00 2.00
10-14
Water and Wastewater
Multi -Year Financial Plan
Base Year
Year 2
Year 3
Year 4
Year 5
Budget
Projected
Projected
Projected
Projected
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
4,942,139
4,573,577
4,736,806
4,940,622
5,137,785
REVENUES
Water Service
12,489,527
12,767,076
13,239,834
13,643,944
14,082,293
Wastewater Service
8,403,094
8,775,165
9,264,859
9,636,455
10,233,251
Reclaimed Water Service
266,813
390,741
399,432
518,389
532,275
Sanitation Service
195,000
200,850
206,876
213,082
219,474
Sale of New Meter/Reconnect
280,000
288,400
297,052
305,964
315,142
Inspection Fees
85,000
87,550
90,177
92,882
95,668
Penalties
230,000
236,900
244,007
251,327
258,867
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
30,000
30,900
31,827
32,782
33,765
Recycling Fees
320,000
329,600
339,488
349,673
360,163
Total Revenues
22,346,434
23,154,542
24,161,282
25,092,610
26,179,405
Transfer from W/VW1/ Reserve
-
Total Available
22,346,434
23,154,542
24,161,282
25,092,610
26,179,405
EXPENSES
Utility Billing
(442,746)
(456,028)
(469,709)
(483,801)
(498,315)
Recycling
(41,300)
(42,539)
(43,815)
(45,130)
(46,484)
Geographic Information Sys.
(572,265)
(589,433
(341,356)
(351,597)
City Engineer
(312,389)
(321,761)
(331,413)
)
(55 ,983)
,308)
Water Production
(7,040,968
(6,933,642)
(7,215,936)
(7,555,983)
,77
(7,775,308)
Water Distribution
(923,870)
(990,317)
(1,024,357)
(1,089,848
(1,127,922)
Wastewater Treatment
(4,370,324)
(4,811,877)
(5,167,495)
(5,446,197
(5,857,477)
Meter Reading
(63,612)
(65,520)
(67,486)
(69,511)
(71,596)
Transfers
(1,383,000)
(1,383,000)
(1,383,000)
(1,383,000)
(1,383,000)
G&A/Franchise Fee
(2,234,644)
(2,315,454)
(2,416,128)
(2,509,261
(2,617,941)
Fleet Services
(1,283,352)
(1,298,595)
(1,313,535)
(1,328,782)
(1,389,709)
W&WW Debt
(453,033)
(575,282)
(613,375)
(614,027)
(698,415
Non -Departmental - Operating
(3,114,431)
(3,207,864)
(3,304,100)
(3,403,223)
(3,505,320)
Operating Expenses
(22,235,934)
(22,991,313)
(23,957,466)
(24,895,447)
(25,967,170)
Capital Expenses
479,062
Total Expenses
22,714,996
22,991,313
23,957,466
24,895,447
25,967,170
Recommended Reserves per Policy
(4,569,028)
(4,724,242)
(4,922,767)
(5,115,503)
(5,335,720)
Available for Supplemental
110,500
163,229
203,816
197,163
212,235
Proposed Supplemental
Remaining Supplemental
163,229
203,816
197,163
212,235
Additional Available for Capital
(150,666)
(185,961)
(174,881)
(197,935)
Total Available for Capital
12,563
17,855
22,282
14,300
Proposed Capital 'I
Remaining Funds Available
-
12,563
17,855
22,282
14,300
ENDING FUND BALANCE
4,573,577
4,736,806
4,940,622
5,137,785
5,350,020
Rates
Water Base Rate
$9.75
$10.25
$10.25
$10.50
$11.00
Consumption/1,000 gallons
Tiered
Tiered
Tiered
Tiered
Tiered
Proposed Water Rate Increases - All Tiers
$0.27
$0.24
$0.21
$0.18
$0.11
Wastewater Base Rate
$8.50
$8.50
$8.50
$8.75
$9.25
90% of Metered Water Usage/1000 gallons (2)
$3.59
$3.99
$4.28
$4.48
$4.74
Proposed Wastewater Rate Increases
$0.26
$0.40
$0.29
$0.20
$0.26
Staffing Variable
Full-time Positions 42.50 4250 42.50 42.50 42.50
Part-time positions 2.00 2.00 2.00 2.00 2.00
('� Proposed Capital will only be funded if excess reserves are available.
(2) FY16 Includes Proposed Water & Wastewater Rate Increases
-
10-15
�e
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
Tier rate increases based on percentages of tier rate increases
of potable water i.e. 89% of potable tier rate).
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 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
M,
Base Year
Year 2
Year 3
Year 4
Year 5
Budget
Projected
Projected
Projected
Projected
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
815,783
815,783
815,783
815,783
815,783
REVENUES
Transfer from W&WW Operations
453,033
575,282
613,375
614,027
698,415
Transfer from Rate Stabilization
0
0
0
0
0
Transfer from Impact Fees
364,876
368,518
373,882
375,418
376,024
Total Revenues
817,909
943,800
987,267
989,445
1,074,439
EXPENSES
Principal
(635,000)
(765,000)
(780,000)
(790,000)
(885,000)
Interest
(181,709)
(177,600)
(206,057)
(198,245)
(188,239)
Bank Charges
1,200
1,200
1,200
1,200
1,200
Total Expenses
817,909
943,800
987,257
989,445
1,074,439
Recommended Reserves per Policy "
(646,957)
(638,022)
(675,285)
(658,928)
(640,633)
ENDING FUND BALANCE
815,783
815,783
815,783
815,783
815,783
Debt Issuance Variable:
Beginning debt outstanding
10,940,000 10,305,000 9,540,000 10,550,000 9,760,000
Principal retired
(635,000) (765,000) (780,000) (790,000) (885,000)
Principal Issued (Proposed)
- - 1,790,000 - -
Ending debt outstanding
10,305,000 9,540,000 10,550,000 9,760,000 8,875,000
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
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
218,445
161,575
164,450
167,907
171,347
REVENUES
Drainage Fees
712,200
728,600
745,400
761,900
776,900
Penalties
7,000
7,286
7,454
7,619
7,769
Interest Income
80
81
82
82
83
Total Revenues
719,280
735,967
762,936
769,601
784,752
EXPENSES
Operating Expenses
(716,150)
(733,092)
(749,479)
(766,161)
(783,656)
Capital Expenses
60,000
-
-
-
-
Total Expenses
776,150
733,092
749,479
766,161)
783,656
Recommended Reserves per Policy
(147,154)
(150,635)
(154,002)
(157,430)
(161,025)
Available for Supplemental
3,130
2,875
3,457
3,440
1,096
Proposed Sup lemental
-
-
-
-
Remaining Supplemental
3,130
2,875
3,457
3,440
1,096
Additional Available for Capital
11,291
10,940
10,448
10,476
10,322
Total Available for Capital
14,421
13,815
13,904
13,917
11,418
Proposed Capital
-
-
-
Remaining Funds Available
14,421
13,815
13,904
13,917
11,418
ENDING FUND BALANCE
161,575
164,460
167,907
171,347
172,443
IDrainaae 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
OR
Service Center Fund
Multi -Year Financial Plan
Base Year
Year 2
Year 3
Year 4
Year 5
Budget
Projected
Projected
Projected
Projected
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
39,586
39,685
39,586
39,585
39,585
REVENUES
Transfer from W&WW Fund
1,283,352
1,298,595
1,313,535
1,328,782
1,389,709
Total Revenues
1,283,352
1,298,595
1,313,535
1,328,782
1,389,709
EXPENSES
Service Center
(1,283,352)
(1,298,595)
(1,313,535)
(1,328,782)
(1,389,709)
Capital Expenses
Total Expenses
1,283,352
1,298,595
1,313,635
1,328,782
1,389,709
Available for Supplemental
Proposed Supplemental
Remaining Supplemental
-
-
-
_
_
Additional Available for Capital
39,585
39,585
39,585
39,585
39,585
Total Available for Capital
39,585
39,585
39,585
39,585
39,585
Proposed Capital
-
-
-
_
Remaining Funds Available
39,585
39,585
39,585
39,585
39,585
ENDING FUND BALANCE
39,586
39,585
39,686
39,585
39,585
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
ON,
OR
Texas Star Golf Course Fund
Multi -Year Financial Plan
Base Year
Year 2
Year 3
Year 4
Year 5
Budget
Projected
Projected
Projected
Projected
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
8,853
58,852
94,437
106,341
172,726
REVENUES
Green Fees
1,408,368
1,443,596
1,494,113
1,538,918
1,577,382
Driving Range Fees
90,692
90,060
93,211
96,006
98,406
Cart Rental Fees
339,198
362,204
374,879
386,121
395,772
Club Rental Fees
28,921
28,102
29,085
29,957
30,706
Merchandise Sales
285,000
264,893
274,163
282,384
289,442
Tobacco
3,000
4,385
4,539
4,675
4,792
Food Sales
1,237,139
1,215,115
1,257,637
1,295,350
1,327,727
Non -Alcoholic Beverage Sales
150,703
149,954
155,201
159,855
163,851
Alcohol Sales
410,764
404,803
418,968
431,532
442,318
Catering Fees
64,785
65,433
66,087
66,748
67,416
Monthly Fees
103,445
107,066
110,813
114,691
118,706
Rental Income
160,000
163,200
166,464
169,793
173,189
Interest Income
-
-
-
-
-
GF Transfer
16,897
17,179
17,780
18,313
18,771
H/M Transfer
260,000
260,000
260,000
260,000
260,000
Advertising Revenue
35,000
35,000
35,000
35,000
35,000
Other
1,000
1,000
1,000
1,000
1,000
Total Revenues
4,594,912
4,611,990
4,758,940
4,890,343
5,004,478
EXPENDITURES
Golf Course Maintenance
(962,774)
(978,663)
(1,021,518)
(1,038,785)
(1,084,102)
Golf Course Pro Shop
(245,457)
(249,508)
(260,434)
(264,836)
(276,389)
Golf Course Food & Beverage
(775,766)
(788,569)
(823,100)
(837,013)
(873,528)
Conference Centre
(311,555)
(316,696)
(330,564)
(336,152)
(350,816)
Cart/Driving Range Operations
(190,404)
(193,546)
(202,022)
(205,436)
(214,399)
Non -Departmental - Operating
(503,325)
(511,638)
(534,056)
(543,080)
(566,779)
Debt Service
(444,255)
(422,806)
(427,904)
(421,853)
(422,318)
Equipment Replacement
(244,256)
(270,766)
(274,827)
(278,950)
(283,134)
COGS -Merchandise
(199,500)
(185,425)
(191,914)
(197,669)
(202,609)
COGS -Tobacco
(1,500)
(2,193)
(2,270)
(2,338)
(2,396)
COGS -Food
(439,184)
(431,366)
(446,461)
(459,849)
(471,343)
COGS -Beverage
(49,732)
(49,485)
(51,216)
(52,752)
(54,071)
COGS -Alcohol
(131,855)
(129,942)
(134,489)
(138,522)
(141,984)
COGS-Caterin
45,350
45,803
46,261
46,724
47,191
Total Expenses
4,544,913
4,576,405
4,747,036
4,823,958
4,991,059
Recommended Reserves per Policy'
-
-
-
-
-
Available for Supplemental
49,999
35,585
11,904
66,385
13,419
Proposed Supplemental
-
-
-
-
-
Remaining Supplemental
49,999
35,585
11,904
66,385
13,419
Additional Available for Capital
8,853
58,852
94,437
106,341
172,726
Total Available for Capital
58,852
130,022
118,246
239,111
199,563
Proposed Capital
-
-
-
-
Remaining Funds Available
58,852
130,022
118,246
239,111
199,563
ENDING FUND BALANCE
58,852
94,437
106,341
172,726
186,145
Estimated # of Rounds 36,054 36,252 36,615 37,164 37,721
IStaffing Variable:
Full-time positions 11.75 11.75 11.75 11.75 11.75
Part-time positions (Workforce) 57.0 57.0 57.0 57.0 57.0
10-20
M
Texas Star Sports Complex Fund
Multi -Year Financial Plan
Base Year
Year 2
Year 3
Year 4
Year 5
Budget
Projected
Projected
Projected
Projected
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
62,897
68,330
232,984
396,715
559,798
REVENUES
Tournament Fees
360,000
360,000
360,000
360,000
324,750
Concessions
235,000
235,000
235,000
235,000
216,250
Alcohol Sales
210,000
210,000
210,000
210,000
-
Memberships/Leagues
485,000
485,000
485,000
485,000
434,000
Admissions
47,500
47,500
47,500
47,500
47,125
Advertising/Sponsorships
29,000
29,000
29,000
29,000
29,000
Sales of Goods
110,000
110,000
110,000
110,000
-
Miscellaneous/Events
100
100
100
100
100
Interest Income
200
200
200
200
200
Rental Income
56,000
56,000
56,000
56,000
56,000
Batting Cages
10,000
10,000
10,000
10,000
10,000
Transfer from Other Fund
32,640
-
-
-
-
Total Revenues
1,575,440
1,542,800
1,542,800
1,542,800
1,117,426
EXPENSES
Operations
(1,403,278)
(1,374,564)
(1,375,433)
(1,376,027)
(1,083,187)
Equipment Replacement
(3,529)
(3,582)
(3,636)
(3,690)
(3,746)
Transfer to Debt Service
(163,200)
-
-
-
-
Operating Expenses
(1,570,007)
(1,378,146)
(1,379,069)
(1,379,717)
(1,086,933)
Capital Expenses
-
-
-
-
-
Total Expenses
(1,570,007)
(1,378,146)
(1,379,069)
(1,379,717)
(1,086,933)
Minimum Reserves per Policy
-
-
-
-
-
Available for Supplemental
5,433
164,654
163,731
163,083
30,492
Proposed Supplemental
-
-
-
-
-
Remaining Supplemental
5,433
164,654
163,731
163,083
30,492
Additional Available for Capital
62,897
68,330
232,984
396,715
559,798
Total Available for Capital
68,330
232,984
396,715
559,798
590,290
Proposed Capital
-
-
-
-
-
Remaining Funds Available
68,330
232,984
396,715
559,798
590,290
ENDING FUND BALANCE
68,330
232,984
396,715
559,798
590,290
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
itiald
Equipment Replacement Fund
Multi -Year Financial Plan
Base Year
Year 2
Year 3
Year 4
Year 5
Budget
Projected
Projected
Projected
Projected
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
2,752,440
2,696,985
3,146,683
3,843,665
4,136,852
REVENUES
General Fund Depreciation
867,780
942,035
956,166
970,508
985,066
TSSC Depreciation
3,529
3,582
3,636
3,690
3,746
WaterMastewater Depreciation
80,575
78,682
79,862
81,060
82,276
Drainage Depreciation
2,750
2,791
2,833
2,875
2,918
Fleet Services Depreciation
4,797
4,869
4,942
5,016
5,091
EDC Parks Depreciation
5,633
5,803
5,890
5,978
6,068
Texas Star Depreciation
244,256
270,766
274,827
278,950
283,134
Car Rental Transfer
336,252
517,171
189,655
458,313
192,252
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
1,573,572
1,853,729
1,545,871
1,834,481
1,588,673
EXPENSES
Equipment Replacements
1,629,027)
(1,404,031)
(848,889)
(1,541,294)
(1,284,896)
Total Expenses
(1,629,027)
(1,404,031)
(848,889)
(1,541,294)
(1,284,896)
Available for Capital
2,696,985
3,146,683
3,843,665
4,136,852
4,440,629
Proposed Capital
-
-
-
_
ENDING FUND BALANCE
2,696,985
3,146,683
3,843,665
4,136,852
4,440,629
Depreciation Rate 55% 55% 55% 55% 55%
10-22
N%_1
Health Insurance Fund
Multi -Year Financial Plan
Base Year
Year 2
Year 3
Year 4
Year 5
Budget
Projected
Projected
Projected
Projected
2015-16
2016-17
2017-18
2018-19
2019-20
BEGINNING BALANCE
2,545,824
2,453,824
2,461,904
2,470,065
2,478,307
REVENUES
Premiums collected from Employees
1,656,436
1,680,291
1,752,145
1,827,431
1,906,334
Federal Requirements
37,534
22,900
1,762
1,762
1,762
City Contribution
4,790,275
5,040,872
5,256,436
5,482,294
5,719,002
Interest Income
8,000
8,080
8,161
8,242
8,325
Total Revenues
6,492,246
6,752,142
7,018,504
7,319,730
7,636,422
EXPENSES
Operating Expenses
(168,621)
(172,006)
(175,342)
(178,749)
(182,303)
OPEB Trust Contribution
(500,007)
(500,007)
(500,007)
(500,007)
(500,007)
Insurance Claims
(3,717,574)
(3,903,453)
(4,098,625)
(4,303,557)
(4,518,734)
RX Claims
Re -insurance Fees
(732,432)
(590,711)
(769,054)
(608,432)
(807,506)
(626,685)
(847,882)
(645,486)
(890,276)
(664,850)
Insurance Services
(283,109)
(291,602)
(300,350)
(309,361)
(318,642)
Employee Wellness Program
Federal Requirements
Claims Contingency
Operating Expenses
(18,098)
(37,534)
(436,159)
(6,484,245)
(18,641)
(22,900)
(457,967)
(6,744,062)
(19,200)
(1,762)
(480,865)
(7,010,343)
(19,776)
(1,762)
(504,909)
(7,311,487)
(20,369)
(1,762)
(530,154)
(7,627,097)
Capital Carryover
100,000
-
-
-
-
Total Expenses
6,584,245
6,744,062
7,010,3431
7,311,487
7,627,097
Recommended Reserves per Policy
(2,006,924)
(2,107,270)
(2,212,633)
(2,323,265)
(2,439,428)
Available for Supplemental
8,000
8,080
8,161
8,242
8,325
Proposed Supplemental
-
-
-
'
Remaining Supplemental
Additional Available for Capital
Total Available for Capital
8,000
438,901
446,900
8,080
346,554
354,634
8,161
249,271
257,432
8,242
146,800
155,042
8,325
38,879
47,204
Proposed Capital
-
-
-
-
Remaining Funds Available
446,900
354,634
257,432
155,042
47,204
ENDING FUND BALANCE
2,453,824
2,461,904
2,470,065
2,478,307
2,486,632
Estimated City Contribution
Per Employee Per Month
1,050
1,105
1,150
1,193
1,241
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
Supplemental Requests
Year/Fund/Department
City Manager Recommended and Funded
Original
Year Requested
Dept
Division
Fund
Program Description
Program Type
Cost
For
PACS
Recreation
Rec Class
Towel Service - EFLC
Supplemental
$ 30,000
2016
PW
Various
Gen
Part-time Clerk
Supplemental
$ 20,149
2016
Fire
EMS/Supression
General
Overtime
Supplemental
$ 89,662
2016
0
N
l
Capital Requests
Year/Fund/Department
City Manager Recommended and Funded
Program Original Year Requested
Dept Division Fund Program Description Type Cost For
Fleet & Fac
Fac Maintenance
General
HVAC Package Unit Replacements
Capital
$
30,000
2016
Fleet & Fac
Fac Maintenance
General
Replace Carpet - PD & Courts Building
Capital
$
42,000
2016
Fleet & Fac
Fac Maintenance
General
Facility Upgrades - Simmons/Fuller/EFLC
Capital
$
35,000
2016
Fleet & Fac
Fac Maintenance
General
Parking Lot Light Replacements - City Complex
Capital
$
25,000
2016
Fleet & Fac
Fac Maintenance
General
Generator Replacement - Building D
Capital
$
40,000
2016
Fleet & Fac
Fac Maintenance
General
Roof Replacement - Ruth Millican
Capital
$
5,000
2016
Fleet & Fac
Fac Maintenance
General
Refinish Shop Epoxy Floor
Capital
$
24,000
2016
Fleet & Fac
Fac Maintenance
General
Replace Floor Cleaning Machine
Capital
$
16,000
2016
Fire
EMS/Suppression
General
Automated Compression Devices
Capital
$
59,000
2016
Fire
EMS/Suppression
General
Hydraulic Rescue Tools
Capital
$
31,151
2016
Fire
EMS/Suppression
General
Stryker Power Stretchers
Capital
$
32,000
2016
Fire
EMS/Suppression
General
Advanced Life Support Training Manikin
Capital
$
20,000
2016
Fire
EMS/Suppression
General
Thermal Imaging Camera
Capital
$
12,000
2016
Fire
EMS/Supression
General
Overtime
Capital
$
89,662
2016
Fire
Fire Marshal
General
Combined Equipment Package Fire Marshal
Capital
$
6,075
2016
o Fire
Fire Marshal
General
Fire Training Room Chairs
Capital
$
6,000
2016
^� PACS
Parks
General
Ricoh Copier/Printer
Capital
$
5,860
2016
PACS
Pools
General
Mannequin Set for CPR Classes
Capital
$
2,000
2016
PACS
Recreation
General
Replace Carpet - Gymnasium Walls
Capital
$
11,000
2016
PACS
Recreation
General
Credit Card Machines
Capital
$
91100
2016
PACS
Senior Center
General
Replace Copier - Senior Center
Capital
$
6,480
2016
Admin Svcs
Human Resources
General
Continue Career Prep
Capital
$
7,450
2016
Admin Svcs
Information Svcs
General
Hardware/Software Replacement
Capital
$
168,820
2016
Admin Svcs
Information Svcs
General
Hardware/Software-Court Technology
Capital
$
74,370
2016
Admin Svcs
Information Svcs
General
Tablets - Public Works
Capital
$
7,000
2016
Admin Svcs
Information Svcs
General
Tablets and Printers - Planning
Capital
$
4,400
2016
Non -Dept
Non -Dept
General
City's Match for Tarrant County Home Program/CPR
Capital
$
60,000
2016
Non -Dept
Non -Dept
General
Transfer to FY2016 Street Overlay
Capital
$
600,000
2016
PD
Patrol
General
Local S.T.E.P.
Capital
$
50,000
2016
Planning
Development
General
Third Party Plan Review Construction Inspection
Capital
$
20,000
2016
PW
Street
General
Uninterrupted Power Supply (UPS)
Capital
$
45,000
2016
Finance
Purchasing
General
Mailing Machine
Capital
$
11,901
2016
Dept
Division
Fund
Program Description
Program
Type
Original
Cost
Year Requested
For
Non -Dept
Non -Dept
Drainage
Transfer to Drainage CIP
Capital
$
60,000
2016
Non -Dept
Non -Dept
EDC Reserve
Texas Star Sports Complex Phase V
Capital
$
425,000
2016
PACS
Recreation
Hotel/Motel
Arbor Daze
Capital
$
70,000
2016
PD
Administration
Police Drug DEA
Police Equipment
Capital
$
100,000
2016
PD
Administration
Police Drug State
Police Equipment
Capital
$
100,000
2016
PD
Administration
Seized Assets
Cadet Program
Capital
$
60,000
2016
Admin Svcs
Risk Management
Risk Mgmt
Worker Safety Trailer Mounted Directional Arrow
Capital
$
4,500
2016
Non -Dept
Non -Dept
TSGC Reserve
TSGC Misc. Improvements
Capital
$
75,000
2016
Non -Dept
Non -Dept
TSSC Reserve
Texas Star Sports Complex Phase V
Capital
$
425,000
2016
Police
Admin
Gen
Duty Weapons
Capital
$
12,000
2017
o Fire
EMS/Supp
Gen
Thermal Imaging Camera
Capital
$
13,000
2017
N
W
Admin Svc
IS
Car Rental
Hardware/Software Replacement
Capital
$
350,000
2017
Admin Svc
IS
EDC
Hardware/Software Replacement
Capital
$
15,000
2017
Admin Svc
IS
Gen
Hardware/Software Replacement
Capital
$
175,000
2018
Admin Svc
IS
Car Rental
Hardware/Software Replacement
Capital
$
175,000
2018
Admin Svc
IS
EDC
Hardware/Software Replacement
Capital
$
15,000
2018
Fire
EMS/Supp
Gen
Thermal Imaging Camera
Capital
$
15,000
2019
Admin Svc
IS
Gen
Hardware/Software Replacement
Capital
$
175,000
2019
Admin Svc
IS
Car Rental
Hardware/Software Replacement
Capital
$
175,000
2019
Admin Svc
IS
EDC
Hardware/Software Replacement
Capital
$
15,000
2019
Admin Svc
IS
Car Rental
Hardware/Software Replacement
Capital
$
350,000
2020
Admin Svc
IS
EDC
Hardware/Software Replacement
Capital
$
15,000
2020
Fire
EMS/Supp
Gen
Thermal Imaging Camera
Capital
$
15,000
2020
Supplemental Requests
Year/Fund/Department
Other Items Requested
Original
Year Requested
Dept
Division
Fund
Program Description
Program Type
Cost
For
Finance
Finance Admin
General
Portfolio Asset Management
Supplemental
$
35,000
2016
PW
Water Distribution
W/WW
Field Tech I
Supplemental
$
55,338
2016
PW
Street
General
Field Tech I
Supplemental
$
55,338
2016
Fleet & Fac
Fac Maintenance
General
Full-time Office/Clerical Worker - Fleet & Fac
Supplemental
$
49,590
2016
PACS
Recreation
General
Full-time Recreation Center Supervisor
Supplemental
$
79,910
2016
Admin Svc
Library
EDC
E-book Vendor
Supplemental
$
15,000
2017
Admin Svc
Library
EDC
Online Learning Database
Supplemental
$
5,000
2017
Fire
EMS/Supp
Gen
Training/EMS Officer
Supplemental
$
157,852
2017
Fire
EMS/Supp
Gen
3 Firefighters
Supplemental
$
282,000
2017
Police
Administration
Gen
CCPD(annual range fees currently pdthrough FY2016inprepaid)
Supplemental
$
7,500
2017
Fire
EMS/Supp
Gen
3 Firefighters
Supplemental
$
300,000
2018
Police
Administration
Gen
Police Dispatcher
Supplemental
$
60,000
2018
Police
Administration
Gen
Crime Analysis
Supplemental
$
60,000
2018
Police
Administration
Gen
Code Inspector
Supplemental
$
50,000
2018
N
v
PACS
Hotel/Motel
Traveling Exhibit Program
Supplemental
$
10,000
2018
Police
Administration
Gen
Police Officer
Supplemental
$
85,000
2019
Police
Administration
Gen
Dispatcher
Supplemental
$
60,000
2019
Police
Administration
Gen
Police Officer
Supplemental
$
85,000
2020
Capital Requests
Year/Fund/Department
Other Items Requested
Program
Year Requested
Dept
Division
Fund
Program Description
Type
Original Cost
For
CM0
Communications
General
Multi -Media Intern
Capital
$
10,500
2016
CS0
Administration
General
Upgrade Electronic Voting System
Capital
$
30,000
2016
Admin Svcs
Information Svcs
General
Network Infrastructure Upgrade
Capital
$
31,872
2016
Fire
Fire Marshal
General
Part-time Fire Inspector
Capital
$
22,832
2016
Fire
EMS/Suppression
General
Battalion Commmand Vehicle Equipment
Capital
$
25,000
2016
PW
Street
General
Remote School Zone Flasher Controller
Capital
$
78,400
2016
PW
Street
General
Remote Traffic Signal Controller
Capital
$
316,000
2016
PW
Street
General
Pressure Washer Trailer
Capital
$
11,500
2016
Fleet & Fac
Fac Maintenance
General
Replace Carpet - Building D
Capital
$
60,000
2016
Fleet & Fac
Fac Maintenance
General
City Hall Water Feature
Capital
$
13,000
2016
PACS
Recreation
General
Replace Flooring - Track @EFLC
Capital
$
34,000
2016
PW
Water Distribution
W/WW
Water Line Leak Detection Program
Capital
$
40,000
2016
PW
Water Distribution
W/WW
Trailer Mounted Air Compressor
Capital
$
20,900
2016
PW
Water Distribution
W/WW
Paint Fire Hydrants
Capital
$
28,800
2016
Admin Svcs
Library
EDC
3-1) Printer
Capital
$
3,270
2016
N
W
PACS
Recreation
Rec Class
Digital Display License & Advertising
Capital
$
2,766
2016
PACS
Parks
Hotel/Motel
Replace Streetscape Banners
Capital
$
65,625
2016
Fleet & Fac
Fleet Svcs
Svc Center
Vehicle Lift
Capital
$
13,250
2016
PACS
PATS
Ath Complex
Hitting Tunnels
Capital
$
20,000
2017
PACS
PATS
Ath Complex
"L" Screen & Plate Mats
Capital
$
2,600
2017
PACS
PATS
Ath Complex
Cabinet Replacement - Concession Stand and Cages
Capital
$
20,000
2017
PACS
PATS
Ath Complex
Synthetic Turf Groomer
Capital
$
5,000
2017
Admin Svcs
Library
EDC
E-Commerce
Capital
$
8,000
2017
Admin Svcs
Library
EDC
Smart Tables
Capital
$
15,000
2017
Admin Svcs
Library
EDC
Poster Printer & Lamintor Replacements
Capital
$
10,000
2017
PACS
Parks
EDC
Heritage Park Playground Replacement
Capital
$
40,000
2017
PACS
Parks
EDC
Athletic Field Striper
Capital
$
3,500
2017
PACS
Parks
EDC
Villages of Bear Creek Pavilion Upgrade
Capital
$
30,000
2017
PACS
Parks
EDC
Spectator Covers for Soccer Field
Capital
$
55,000
2017
0
N
co
Program Year Requested
Dept Division Fund Program Description Type Original Cost For
Admin Svc
IS
Gen
Network Upgrades - Fiber Fleet to PW
Capital
$
40,367
2017
Fire
EMS/Supp
Gen
Bunker Gear Extractor & Dryer
Capital
$
20,000
2017
Fire
EMS/Supp
Gen
Station Furniture
Capital
$
5,000
2017
Fire
EMS/Supp
Gen
Hydraulic Rescue Tools - replace 1994 set
Capital
$
35,000
2017
Fire
EMS/Supp
Gen
Stryker Power Load System
Capital
$
75,000
2017
Fire
EMS/Supp
Gen
iPads for Apparatus
Capital
$
15,000
2017
Fleet/Fac
Facility Maint
Gen
Generator Replacement - Fire Station #2
Capital
$
52,000
2017
PACS
Parks
Gen
Box Blade for Tractor
Capital
$
10,000
2017
PACS
Parks
Gen
Paint Bob Eden Park Pavilions
Capital
$
10,000
2017
PACS
Parks
Gen
Sea Container or Building GH
Capital
$
5,000
2017
PACS
Parks
Gen
Midway Pads (picnic)
Capital
$
5,000
2017
PACS
Aquatics
Gen
UV System - Aquatics Center
Capital
$
45,000
2017
PACS
Aquatics
Gen
Benches and Shade - Wilshire Pool
Capital
$
5,000
2017
PACS
Aquatics
Gen
Shade for Concessions
Capital
$
6,000
2017
PACS
Aquatics
Gen
Additional Cabana
Capital
$
10,000
2017
PACS
Aquatics
Gen
Lifeguard Umbrellas (5)
Capital
$
25,000
2017
PACS
Senior Center
Gen
Replce Fitness Equipment - 2 Recumbent Bikes
Capital
$
6,500
2017
PACS
Senior Center
Gen
Audio Visual Equipment
Capital
$
25,000
2017
PACS
Recreation
Gen
Replace Table Chair - EFLC
Capital
$
25,000
2017
PACS
Recreation
Gen
Replace Flooring - Fitness Center
Capital
$
39,000
2017
PACS
Recreation
Gen
Replace Flooring - Lobby & Hallway
Capital
$
54,000
2017
Police
Admin
Gen
Replace Copiers (2)
Capital
$
17,000
2017
Police
Admin
Gen
Unmarked Vehicle
Capital
$
2,200
2017
Police
Admin
Gen
Patrol Vehicle
Capital
$
55,000
2017
Police
Admin
Gen
Body Video Cameras
Capital
$
120,000
2017
Police
Admin
Gen
SWAT Deployment Vehicle
Capital
$
25,000
2017
Police
Admin
Gen
Radars for Patrol Units
Capital
$
15,333
2017
Police
Admin
Gen
Replace Security Cameras
Capital
$
50,000
2017
PW
Street
Gen
Small Paver
Capital
$
150k-180k
2017
PACS
Recreation
Rec Class
TV Replacements
Capital
$
7,000
2017
PACS
Recreation
Rec Class
PA System Replacement
Capital
$
15,000
2017
PACS
PATS
Ath Complex
Replace Concession Equipment
Capital
$
7,500
2018
PACS
Parks
EDC
Wood Fence Repair - PATS
Capital
$
12,000
2018
Fire
EMS/Supp
Gen
Weight Equipment
Capital
$
10,000
2018
Fire
EMS/Supp
Gen
Thermal Imaging Camera
Capital
$
13,000
2018
Fleet/Fac
Facility Maint
Gen
Generator Replacement - Fire Station #3
Capital
$
54,000
2018
Fleet/Fac
Facility Maint
Gen
Carpet Replacement - City Hall, Upstairs Area
Capital
$
28,500
2018
PACS
Parks
Gen
McCormick Brick Trails
Capital
$
7,500
2018
PACS
Senior Center
Gen
Replace Fitness Equipment - 3 Treadmills
Capital
$
21,750
2018
PACS
Recreation
Gen
Replace Table Chair - Simmons
Capital
$
12,000
2018
Program
Year Requested
Dept
Division
Fund
Program Description
Type
Original Cost
For
Police
Admin
Gen
Firearms Range Fees
Capital
$
25,000
2018
Police
Admin
Gen
Building Range Fees
Capital
$
25,000
2018
Police
Admin
Gen
Building Remodel
Capital
$
75,000
2018
Police
Admin
Gen
Replace Copier
Capital
$
8,500
2018
Police
Admin
Gen
Sky Tower
Capital
$
100,000
2018
Police
Admin
Gen
Radars for Patrol Units
Capital
$
15,333
2018
PACS
Facility Maint
Hotel/Motel
Building Improvements - Museum
Capital
$
30,000
2018
PACS
Facility Maint
Hotel/Motel
Fuler House - Wallpaper
Capital
$
15,000
2018
Admin Svc
IS
Gen
Network Upgrades - Wireless Rec Center to SBW
Capital
$
20,000
2018
Admin Svc
IS
Gen
Network Upgrades - Fiber/Wireless Upgrade - Texas Star
Capital
$
40,000
2018
PACS
PATS
Ath Complex
Replace Batting Cage Shade Canopy
Capital
$
5,000
2019
PACS
PATS
Ath Complex
Replace Batting Cage Netting
Capital
$
5,500
2019
Admin Svcs
Library
EDC
RFID Self -Check Machines & Security Gates
Capital
$
78,000
2019
Admin Svcs
Library
EDC
Aquarium Upgrade
Capital
$
10,000
2019
PACS
Parks
EDC
Chain Link Fence Repair - PATS
Capital
$
20,000
2019
PACS
Parks
EDC
Bob Eden Playground Replacement
Capital
$
40,000
2019
0
is PACS
Aquatics
Gen
Aquatic Play Unit
Capital
$
50,000
2019
0
PACS
Senior Center
Gen
Fitness Equipment - 2 Treadmill
Capital
7,250
2019
Police
Administration
Gen
Copier
Capital
$
8,500
2019
Police
Administration
Gen
Undercover Vehicle
Capital
$
25,000
2019
Police
Administration
Gen
Patrol Vehicle
Capital
$
55,000
2019
Police
Administration
Gen
Patrol Vehicle
Capital
$
55,000
2019
PACS
Recreation
Rec
Replace Fitness Equipment - Step Mill
Capital
$
5,250
2019
PACS
PATS
Ath Complex
Replace Batting Cage Equipment
Capital
$
30,000
2020
Fire
EMS/Supp
Gen
Hydraulic Rescue Tools - replace 2004 set
Capital
$
35,000
2020
Fire
EMS/Supp
Gen
Hand Tool Replacement Package
Capital
$
10,000
2020
Fire
EMS/Supp
Gen
Compressor/Cascade
Capital
$
15,000
2020
PACS
Aquatics
Gen
PA System Upgrade
Capital
$
10,000
2020
PACS
Aquatics
Gen
Furniture Replacement
Capital
$
20,000
2020
PACS
Aquatics
Gen
Concession Equipment
Capital
$
15,000
2020
PACS
Senior Center
Gen
Furniture Replacements
Capital
$
25,000
2020
PACS
Senior Center
Gen
Kitchen Equipment Replacement
Capital
$
10,000
2020
PACS
Recreation
Gen
Replace Treadmills (8) - Fitness Center
Capital
$
65,000
2020
Police
Administration
Gen
E-Citation Hardware
Capital
$
100,000
2020
Police
Administration
Gen
Copier
Capital
$
8,500
2020
Program Year Requested
Dept Division Fund Program Description Type Original Cost For
Fleet/Fac
Facility Maint
Gen
Paint - City Hall Campus Buildings
Capital
$
100,000
2021
PACS
Senior Center
Gen
Fitness Equipment - 2 Expresso Bikes
Capital
$
12,000
2021
PACS
Recreation
Gen
Poster Printer
Capital
$
6,500
2021
PALS
Recreation
Gen
Replace Spin Bikes (10)
Capital
$
16,000
2021
Police
Administration
Gen
Live Scan
Capital
$
50,000
2021
0
w
Fleet Transfer: 5 Year Budget
department Name Account Code 2017 2018 2019 2020 2021
Police / Code Enforcement
Police / Administration
Police / Patrol
Police / C.I.D.
Police / Service
Police / Detention
Fire / Marshall / Education
Fire / EMS / Suppression
Fire / EMS Equipment
Facility Maintenance
Animal Control
Recreation
Parks
General Fund Total:
101-1011-512
101-3025-521
101-3045-521
101-3046-521
101-3047-521
101-3048-521
101-3049-521
101-4023-522
101-4041-522
101-4041-522
101-5037-519
101-6032-540
101-8033-531
101-7051-550
101-7052-550
101-8033-531
9601
9601
9601
9601
9601
9601
9601
9601
9601
9601
9601
9601
9601
9601
9601
$1,755
$1,781
$1,808
$1,835
$1,863
$10,452
$10,609
$10,768
$10,929
$11,093
$3,509
$3,562
$3,615
$3,669
$3,724
$182,936
$185,680
$188,465
$191,292
$194,162
$25,540
$25,923
$26,312
$26,707
$27,107
$13,596
$13,800
$14,007
$14,217
$14,430
$2,353
$2,388
$2,424
$2,460
$2,497
$7,975
$8,095
$8,216
$8,339
$8,464
$287,244
$291,553
$295,926
$300,365
$304,870
$104,371
$105,937
$107,526
$109,138
$110,776
$18,900
$19,184
$19,471
$19,763
$20,060
$8,355
$8,480
$8,608
$8,737
$8,868
$7,257
$7,366
$7,476
$7,588
$7,702
$11,496
$11,668
$11,843
$12,021
$12,201
$102,525
$104,063
$105,624
$107,208
$108,816
$153,771
$156,078
$158,419
$160,795
$163,207
1942,035
$956,166
$970,508
$985,066
$999,842
City Engineer
501-8066-531
9601
$5,556
$5,639
$5,724
$5,810
$5,897
Water Production
501-8071-531
9601
$16,756
$17,007
$17,262
$17,521
$17,784
Water Distribution
501-8072-531
9601
$16,406
$16,652
$16,902
$17,155
$17,413
11
Sewer & Treatment
501-8073-531
9601
$39,964
$40,563
$41,172
$41,789
$42,416
Water and Sewer Fund Total:
$78,682
$79,862
$81,060
$82,276
$83,510
Fleet Services
504-5090-519
9601
$4,869
$4,942
$5,016
$5,091
$5,168
��Jrainage Utility
510-8029-531
9601
$2,791
$2,833
$2,875
$2,918
$2,962
Texas Star Sports Complex
530-7050-550
960111
$3,582
$3,636
$3,690
$3,746
$3,802
Texas Star Golf Course
540-7060-550
9601
$270,766
$274,827
$278,950
$283,134
$287,38111
Texas Star- EDC Funded
210-1052-550
9601
$5,803
$5,890
$5,978
$6,068
$6,159
�11
Ci Total: $1,308,528 $1,328,156 $1,348,078 $1,368,299 $1,388,82411
NOTE: Transfer amounts are purely speculative. The true cost of purchases will effect final transfer amounts.
10-32