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Preliminary Operating Budget FY16-17
City o Eutes Preliminary Annual Operating Buc Fiscal Year 2016-2 CITY OF EULESS FISCAL YEAR 2016-2017 LINDA MARTIN, MAYOR Tim Stinneford, Council Member - Place One Jeremy Tompkins, Council Member - Place Two Eddie Price, Council Member - Place Three Linda Eilenfeldt, Council Member - Place Four Harry Zimmer, Council Member - Place Five Perry Bynum, Council Member - Place Six, Mayor Pro Tem Loretta. Getchell, City Manager Bob Freeman, Deputy City Manager Chris Barker, Assistant City Manager EXECUTIVE SUMMARY CAR RENTAL FUND FY 2016 Budgeted Resources Less Use of Prior Year Reserves FY 2016 Net Operating Revenues Proposed Changes in Revenue Car Rental Taxes Subtotal: FY 2017 Proposed Operating Revenues FY 2016 Budgeted Expenses Less Capital Expenses FY 2016 Net Operating Expenses Proposed Changes in Expenses DFW Rebate Transfer to General Fund Transfer to Debt/ClP Transfer to Equipment Replacement Subtotal: FY 2017 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2017 Proposed Capital Expenses FY 2017 Proposed Budget $ 19,362,957 $ (5,254,175) $ 118,688 $ 16,750,408 $ (5,254,175) $ 90,537 $ 13,188 $ (198,151) $ 270,784 $ 435,400 $ 2,497,907 $ 14,108,782 $ 118,688 $ 14,227,470 $ 11,496,233 $ 176,368 $ 11,672,591 $ 2,933,307 $ 14,605,898 9 Fund Balance Summary Estimated FY2015-16 and Budgeted FY2016-17 General and Internal Service Funds Insurance & Risk Mgmt. & Equipment General Workers Benefits Replacement ComBeginning Balance, FY16 $10,049,329 $3,322,129 $1,378,778 $2,956,986 (per audit, FYE 2015) FY16 Estimated Revenues 38,359,332 6,303,222 870,616 2,859,917 Total Available: 48,408,661 9,625,351 2,249,394 5,816,903 FY16 Estimated Expenses (37,349,074) (7,248,072) (868,025) (1,629,027) Proposed Budget Adjustment (403,747) 0 0 0 Capital Expenses (1,535,389) 0 (4,500) 0 Total Projected Expenses: (39,288,210) (7,248,072) (872,525) (1,629,027) Estimated Ending Balance FY16 9,120,451 2,377,279 1,376,869 4,187,876 FY17 Budgeted Revenues 39,760,257 7,509,937 953,743 1,985,225 Total Available: 48,880,708 9,887,216 2,330,612 6,173,101 FY17 Budgeted Expenses Capital Carryover Capital Expenses Total Projected Expenses: (39,752,761) (7,413,007) (875,804) (100,000) (1,223,501) 0 (41,852,066) (7,513,007) (923,293) (2,958,809) (175,000) 0 0 0 (1,098,293) (2,958,809) 'rojected Ending Balance, FY17 7,028,642 2,374,209 1,232,319 3,214,292 .ess: Designated Reserve (108,048) 0 45( 0.000) 0 ldjusted Ending Balance 6,920,594 2,374,209 782,319 3,214,292 Recommended Reserve Levels per Fiscal Policy: 6,534,700 2,345,200 Available for Supplemental: Available for Capital: Total Available 7,496 96,930 378,398 61 7,921) 385,894 29,010 600,000 3,214,292 30,450 (973,584) 151,869 973,584 182,319 0 10 Fund Balance Summary Estimated FY2015-16 and Budgeted FY2016-17 Special Revenue Funds Hotel/ Juvenile EDC 112 CCPD 114 Motel Case Fund Cent Sales Cent Sales Car Rental Tax Tax (Beginning Balance, FY16 $284,575 $190,757 $2,489,610 $1,023,966 $4,965,323 (per audit, FYE 2015) FY16 Estimated Revenues 592,534 108,200 5,052,550 2,477,500 14,227,470 Total Available: 877,109 298,957 7,542,160 3,501,466 19,192,793 FY16 Estimated Expenses (370,721) (86,010) (4,097,391) (2,253,636) (11,496,233) Proposed Budget Adjustment (76,346) 0 (21,515) 0 (442,313) Capital Expenses (70,524) 0 88( 0,198) 23( 7,825) (4,668,775) Total Projected Expenses: 51( 7,591) (86,010) (4,999,104) (2,491,461) (16,607,321) Estimated Ending Balance FY16 359,518 212,947 2,643,056 1,010,005 2,585,472 FY17 Budgeted Revenues 651,666 113,700 5,311,100 2,601,325 14,227,470 Total Available: 1,011,184 326,647 7,854,156 3,611,330 16,812,942 FY17 Budgeted Expenses (637,909) (90,681) (4,227,246) (2,596,932) (11,672,591) Capital Carryover (9,476) 0 (672,900) 0 (435,400) Capital Expenses 14( 4.000) 0 (2,398,665) 27� 5.747) (2,497,907) Total Projected Expenses: (791,385) 9( 0.681) (7,298,811) (2,872,679) (14,605,898) 'rojected Ending Balance, FY17 219,799 235,966 555,345 738,651 2,207,044 .ess: Designated Reserve (66,994) 0 0 0 0 ►djusted Ending Balance 152,805 235,966 555,345 738,651 2,207,044 Recommended Reserve Levels per Fiscal Policy: 104,862 14,906 500,000 426,893 2,00U00 Available for Supplemental: 13,757 23,019 1,083,854 4,393 2,554,879 Available for Capital: 34,186 198,041 (1,028,509) 307,365 (2,347,835) Total Available 47,943 221,060 55,345 311,758 207,044 ill 11.1 Fund Balance Summary Estimated FY2015-16 and Budgeted FY2016-17 Special Revenue Funds (continued) Police Glade Glade Cable Police Grant Seized Parks PID Parks PEG Fee Midtown Drug Fund Fund* Assets #1 TIRZ Fund PID Fund Fund FY16 Estimated Revenues 14,590 330,189 11000 0 645,347 120,500 350,920 Total Available: 497,006 340,505 676,652 750,000 675,616 527,385 350,920 FY16 Estimated Expenses (1,000) (145,117) (175,092) 0 (525,486) (120,000) 0 Proposed Budget Adjustment 0 (185,072) 0 0 0 0 (350,920) Capital Expenses 0 0 (60,000) 0 0 0 0 Total Projected Expenses: (1,000) 33( 0,189) 23( 5,092) 0 52( 5.486) 12( 0,000) 35( 0,920) Estimated Ending Balance FY16 496,006 10,316 441,560 750,000 150,130 407,385 0 FY17 Budgeted Revenues 700 212,747 11000 0 1,069,754 120,000 642,288 Total Available: 496,706 223,063 442,560 750,000 1,219,884 527,385 642,288 FY17 Budgeted Expenses (700) (212,747) (156,108) 0 (943,589) (120,000) (642,288) Capital Carryover (200,000) 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 0 Total Projected Expenses: 20( 0,700) (212,747) 15( 6.108) 0 94( 3,589) 12( 0.000) 64( 2,288) 'rojected Ending Balance, FY17 296,006 10,316 286,452 750,000 276,295 407,385 ess: Designated Reserve 0 0 0 75( 0.000) 0 0 adjusted Ending Balance 296,006 10,316 286,452 0 276,295 407,385 Recommended Reserve Levels per Fiscal Policy: 0 Available for Supplemental: 0 Available for Capital: 296,006 Total Available 296,006 * formerly titled Public Safety Special Revenue 0 0 0 0 0 0 0 (155,108) 0 126,165 0 0 10,316 441,560 0 150,130 407,385 0 10,316 286,452 0 276,295 407,385 0 11 12 M Fund Balance Summary Estimated FY2015-16 and Budgeted FY2016-17 Enterprise Funds Drainage Texas Water & Service Utility Recreation Arbor Texas Star Star Wastewater Center System Classes Daze Golf Sports Complex FY16 Estimated Revenues 22,486,962 1,283,392 719,100 583,830 70,000 4,240,299 1,447,960 Total Available: 27,672,033 1,334,885 1,075,199 909,494 86,434 4,329,907 1,492,360 FY16 Estimated Expenses (22,249,986) (1,283,352) (716,150) (552,841) (79,500) (4,229,395) (1,470,656) Capital Expenses 24( 5,988) 0 (60,000) 12( 3,936) 0 0 0 Total Projected Expenses: (22,495,974) (1,283,352) (776,150) (676,777) (79,500) (4,229,395) (1,470,656) Estimated Ending Balance FY16 5,176,059 51,533 299,049 232,717 6,934 100,512 21,704 FY17 Budgeted Revenues 23,492,690 1,309,545 719,280 583,830 80,000 4,476,442 1,437,300 Total Available: 28,668,749 1,361,078 1,018,329 816,547 86,934 4,576,954 1,459,004 FY17 Budgeted Expenses (23,436,429) (1,307,033) (696,409) (570,841) (79,500) (4,417,580) (1,350,037) Capital Carryover (233,074) 0 0 0 0 0 0 Capital Expenses 0 (25,500) (75,000) (75,514) 0 0 (49,985) Total Projected Expenses: (23,669,503) (1,332,533) (771,409) (646,355) 7( 9.500) (4,417,580) (1,400,022) 'rojected Ending Balance, FY17 4,999,246 28,545 246,920 170,192 7,434 159,374 58,985 ess: Designated Reserve 0 0 0 0 0 0 adjusted Ending Balance 4,999,246 28,545 246,920 170,192 7,434 159,374 58,985 Recommended Reserve Levels per Fiscal Policy: 4,815,705 0 143,098 117,296 0 0 0 Available for Supplemental: 56,261 2,512 22,871 12,989 500 58,862 87,263 Available for Capital: 127,280 26,033 80,961 39,907 6,934 100,512 (28,281) Total Available 183,541 28,545 103,822 52,896 7,434 159,374 58,982 13 Fund Balance Summary Estimated FY2015-16 and Budgeted FY2016-17 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 (per auan, r r t zui a) FY16 Estimated Revenues 4,632,459 710,105 169,376 818,209 155,191 613,849 Total Available: 5,311,862 844,543 171,539 910,421 163,200 668,570 FY16 Estimated Expenses (4,236,027) (709,805) (169,376) (818,209) (163,200) (613,849) Proposed Budget Adjustment 21( 0,936) 0 0 0 0 0 Total Projected Expenses: (4,446,963) 70( 9.805) 16( 9.376) 81( 8,209) 16( 3.200) 61( 3.849) Estimated Ending Balance FY16 864,899 134,738 2,163 92,212 0 54,721 FY17 Budgeted Revenues 4,812,368 711,956 47,016 944,200 0 590,076 Total Available: 5,677,267 846,694 49,179 1,036,412 0 644,797 FY17 Budgeted Expenses (4,684,798) (711,956) (47,016) (944,200) 0 (590,076) Capital Carryover 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (4,684,798) (711,956) 4( 7,016) (944,200) 0 59( 0.076) 'rojected Ending Balance, FY17 992,469 134,738 2,163 92,212 0 54,721 .ess: Designated Reserve (130,230) 4( 1,250) 0 0 0 I adjusted Ending Balance 862,239 93,488 2,163 92,212 0 54,721 Recommended Reserve Levels per Fiscal Policy: 390,400 Available for Supplemental: 127,570 Available for Capital: 344,269 Total Available 471,839 M1 0 0 0 0 0 0 0 0 0 0 93,488 2.163 92,212 0 54,721 93,488 2,163 92,212 0 54,721 14 Fund Balance Summary Estimated FY2015-16 and Budgeted FY2016-17 Reserve Funds Water & Water & EDC 112 Cent Midtown Wastewater Wastewater Texas Star Texas Star Sales Tax Debt Bond Debt & Rate Sorts Golf Course Complex Reserve Reserve Emergency Stabilization Reserve Reserve Reserve Reserve (per audit, FYE 2015) FY16 Estimated Revenues 5500 999,725 0 802,089 37,400 162,000 Total Available: 917,478 999,725 1,141,351 1,601,276 1,130,337 1,181,475 FY16 Estimated Expenses 0 0 0 (135,235) 0 (100,000) Proposed Budget Adjustment 0 0 0 0 (295,000) 0 Capital Expenses (730,000) 0 0 0 4225,0001 (75,000) Total Projected Expenses: (730,000) 0 0 13L 5.235) (720,000) (175,000) Estimated Ending Balance FY16 187,478 999,725 1,141,351 1,466,041 410,337 1,006,475 FY17 Budgeted Revenues 50 0 0 2 000 33,400 145,500 Total Available: 187,528 999,725 1,141,351 1,468,041 443,737 1,151,975 FY17 Budgeted Expenses (52,566) 0 0 (226,003) 0 (100,000) Capital Carryover 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 (100,000), Total Projected Expenses: (52,566) 0 0 (226,003) 0 (200,000) Projected Ending Balance, FY17 134,962 999,725 1,141,351 1,242,038 443,737 951,975 Less: Designated Reserve (46,716) 991 9,725) (1,138,022) 0 0 521 3.786) Adjusted Ending Balance 88,246 0 3,329 1,242,038 443,737 428,189 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 277,405 907,722 Available for Supplemental. (52,516) 0 0 (224,003) 33,400 45,500 Available for Capital: 140,762 0 33.329 1,466,041 132,932 (525,0331 Total Available 88,246 0 3,329 1,242,038 166,332 (479,533) W Where Does The Money Come From? Budgeted FY2O15-2016 Proposed FY2O16-2017 Use of Fund Revenue Reserves General $ 37,355,090 $ 2,411,193 Hotel/Motel $ 425,757 $ 80,000 Juvenile Case $ 101,030 $ - EDC'Y20 Sales Tax $ 4,652,104 $ 1,553,098 CCPD %0 Sales Tax $ 2,290,945 $ 237,825 Police Seized Assets Fund $ - $ 235,092 Police Drug Fund $ 1,000 $ 200,000 Grant Fund $ 147,169 $ - Car Rental $ 14,108,782 $ 5,254,175 Glade Parks PID $ - $ 49,635 Glade Parks TIRZ $ 561,844 $ 2,515 Cable PEG Fund $ 120,000 $ - Midtown PID $ - $ - Water & Wastewater $ 22,346,434 $ 479,062 Service Center $ 1,283,352 $ - Drainage Utility $ 719,280 $ 60,000 Recreation Classes $ 555,830 $ 123,936 Arbor Daze $ 80,000 $ - Texas Star Golf Course (TSGC) $ 4,594,912 $ Texas Star Sports Complex (TSSC) $ 1,575,440 $ - Equip. Replacement $ 1,573,572 $ 55,455 Insurance $ 6,492,245 $ 100,000 Risk/WC $ 870,616 $ 179,500 General Obligation Debt $ 4,214,353 $ 114,365 Star Center Debt $ 710,105 $ - EDC Debt $ 169,376 $ - Water & Wastewater Debt $ 817,909 $ - TSSC Debt $ 163,200 $ - TSGC Debt $ 613,849 $ - TOTAL $ 106,544,194 $ 11,135,851 formerly titled Public Safety Special Revenue 16 Use of Revenue Reserves $ 39,760,257 $ 2,099,305 $ 651,666 $ 153,476 $ 113,700 $ - $ 5,311,100 $ 3,071,565 $ 2,601,325 $ 275,747 $ 1,000 $ 155,108 $ 700 $ 200,000 $ 212,747 $ - $ 14,227,470 $ 2,933,307 $ 1,069,754 $ - $ 120,000 $ $ 642,288 $ - $ 23,492,690 $ 233,074 $ 1,309,545 $ 25,500 $ 719,280 $ 75,000 $ 583,830 $ 75,514 $ 80,000 $ - $ 4,476,442 $ - $ 1,437,300 $ 49,985 $ 1,985,225 $ 973,584 $ 7,509,937 $ 100,000 $ 953,743 $ 175,000 $ 4,812,368 $ - $ 711,956 $ - $ 47,016 $ - $ 944,200 $ - $ 590,076 $ - $ 114,365,615 $ 10,596,165 FY2016-2017 Where Does The Money Go? Debt Other Risk/WC 6% 9% General 36% Car Rental CCPD LDG enoi d / Budgeted FY2015-2016 Proposed FY2016-2017 Operating Capital Fund Expenses Expenses General $ 37,349,074 $ 2,411,193 Hotel/Motel $ 370,721 $ 80,000 Juvenile Case $ 86,010 $ - EDC'/20 Sales Tax $ 4,097,391 $ 1,553,098 CCPD'/4¢ Sales Tax $ 2,253,636 $ 237,825 Police Seized Assets Fund $ 175,092 $ 60,000 Police Drug Fund $ 1,000 $ 200,000 Grant Fund * $ 145,117 $ - Car Rental $ 11,496,233 $ 5,254,175 Glade Parks PID $ 49,635 $ - Glade Parks TIRZ $ 564,359 $ Cable PEG Fund $ 120,000 $ Midtown PID $ - $ - Water & Wastewater $ 22,235,934 $ 479,062 Service Center $ 1,283,352 $ - Drainage Utility $ 716,150 $ 60,000 Recreation Classes $ 552,841 $ 123,936 Arbor Daze $ 79,500 $ - Texas Star Golf Course (TSGC) $ 4,544,913 $ - Texas Star Sports Complex (TSSC) $ 1,570,007 $ - Equip. Replacement $ 1,629,027 $ - Insurance $ 6,484,245 $ 100,000 Risk/WC $ 868,025 $ 179,500 General Obligation Debt $ 4,328,718 $ - Star Center Debt $ 709,805 $ - EDC Debt $ 169,376 $ - Water & Wastewater Debt $ 817,909 $ - TSSC Debt $ 163,200 $ - TSGC Debt $ 613,849 $ - TOTAL $ 103,475,119 $ 10,738,789 * formerly titled Public Safety Special Revenue Operating Capital Expenses Expenses $ 39,752,761 $ 2,099,305 $ 637,909 $ 153,476 $ 90,681 $ - $ 4,227,246 $ 3,071,565 $ 2,596,932 $ 275,747 $ 156,108 $ - $ 700 $ 200,000 $ 212,747 $ - $ 11,672,591 $ 2,933,307 $ 943,589 $ $ 120,000 $ - $ 642,288 $ - $ 23,436,429 $ 233,074 $ 1,307,033 $ 25,500 $ 696,409 $ 75,000 $ 570,841 $ 75,514 $ 79,500 $ - $ 4,417,580 $ - $ 1,350,037 $ 49,985 $ 2,958,809 $ - $ 7,413,007 $ 100,000 $ 923,293 $ 175,000 $ 4,684,798 $ - $ 711,956 $ - $ 47,016 $ - $ 944,200 $ $ 590,076 $ - $ 111,184,536 $ 9,467,473 17 FY2016-2017 Prop Miscellaneous 3% Trai General Fund Revenues ...1.1 - ° 0% Fines & Fees 12 �° 12% :es Taxes Licenses/Permits 2% Proposed FYI Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Revenues FY 15 FY 16 FY 16 FY 17 $ Diff % Diff. Property Taxes $ 10,746,825 $ 11,332,966 $ 11,133,110 $ 12,340,137 $ 1,007,171 9% Prior Year Property Taxes $ 48,082 $ 40,000 $ 7,109 $ 40,000 $ - 0% Penalties & Interest $ 60,104 $ 58,000 $ 58,311 $ 58,000 $ - 0% Sales Tax $ 9,154,773 $ 9,442,356 $ 9,906,725 $ 10,354,239 $ 911,883 10% Additional Sales Tax $ 2,297,958 $ 2,360,589 $ 2,525,025 $ 2,651,275 $ 290,686 12% Mixed Drink Tax $ 84,533 $ 82,400 $ 100,000 $ 100,000 $ 17,600 21 % Electric Franchise $ 1,663,483 $ 1,675,882 $ 1,675,882 $ 1,675,882 $ - 0% Gas Franchise $ 418,057 $ 435,000 $ 310,000 $ 385,000 $ (50,000) (11 %) Telephone Franchise $ 294,921 $ 317,950 $ 310,000 $ 300,000 $ (17,950) (6%) Sanitation Service $ 216,643 $ 211,802 $ 227,000 $ 233,000 $ 21,198 10% Recycling Franchise Fee $ 17,629 $ 17,549 $ 18,325 $ 18,690 $ 1,141 7% Cable Franchise Fee $ 787,037 $ 665,000 $ 770,000 $ 778,000 $ 113,000 17% W&WW Franchise Tax $ 1,005,577 $ 1,117,322 $ 1,117,322 $ 1,174,635 $ 57,313 5% Other Permits $ 33,579 $ 20,000 $ 18,000 $ 20,000 $ - 0% Health Permits $ 84,150 $ 80,000 $ 74,000 $ 79,000 $ (1,000) (1%) Fire Permits $ 68,090 $ 46,000 $ 45,746 $ 50,000 $ 4,000 9% Contractor Regulatory License $ 69,700 $ 60,000 $ 57,000 $ 60,000 $ - 0% Minimum Housing $ 184,812 $ 194,000 $ 122,000 $ 122,000 $ (72,000) (37%) Misc. Permits and Fees $ 63,541 $ 51,100 $ 65,680 $ 57,535 $ 6,435 13% Building Permits $ 905,832 $ 590,000 $ 997,270 $ 590,000 $ - 0% Swimming Pools/Concessions $ 276,518 $ 265,000 $ 285,000 $ 280,000 $ 15,000 6% Auto Theft Task Force Grant $ 90,182 $ 92,000 $ 92,000 $ 85,790 $ (6,210) (7%) School Resource Officers $ 298,740 $ 307,700 $ 307,700 $ 316,935 $ 9,235 3% Municipal Court $ 2,946,633 $ 3,244,300 $ 3,151,850 $ 3,114,513 $ (129,787) (4%) Library Fees $ 39,856 $ 49,600 $ 30,236 $ 30,100 $ (19,500) (39%) Ambulance Fees $ 1,039,545 $ 976,127 $ 1,059,538 $ 1,060,000 $ 83,873 9% Alarm Revenue $ 127,495 $ 130,000 $ 128,500 $ 130,000 $ - 0% Jail Revenue $ 260,535 $ 175,000 $ 330,000 $ 175,000 $ - 0% Interest Income $ 55,022 $ 35,000 $ 55,537 $ 35,000 $ - 0% Miscellaneous $ 134,783 $ 99,650 $ 112,481 $ 105,228 $ 5,578 6% Tower Lease $ 501,637 $ 450,000 $ 522,000 $ 537,000 $ 87,000 19% Betterment/Contributions $ 14,923 $ 14,500 $ 14,500 $ 14,500 $ - 0% Transfers $ 2,581,788 $ 2,718,297 $ 2,731,485 $ 2,788,798 $ 70,501 3% TOTAL REVENUES $ 36,572,986 $ 37,355,090 $ 38,359,332 $ 39,760,257 $ 2,405,167 6% Use of Reserves $ - $ 2,411,193 $ 1,535,388 $ 2,099,305 $ 311,888 13% TOTAL RESOURCES $ 36,572,985 $ 39,766,283 $ 39,894,720 $ 41,859,562 $ 2,093,279 5% 18 TAX RATE SCENARIOS As Computed from July 2016 Certified Tax Roll Fiscal Year 2016-17 Fiscal Year Revenue at Revenue at Revenue at 2015-16 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate Debt Tax Rate M & O Tax Rate 0.467500 0.100929 0.366571 0.433988 0.099447 0.334541 0.462500 0.099447 0.363053 0.466172 0.099447 0.366725 Assessed Valuation (a) Adj. Net Taxable Value Assessed (b) $3,153,297,953 $2,920,707,862 $3,553,921,930 $3,269,238,631 $3,553,921,930 $3,269,238,631 $3,553,921,930 $3,269,238,631 TIF Increment Value (c) 537941,226 70,479,212 70,479,212 70,479,212 Total Debt $4,451,708 $5,233,310 $5,233,310 $5,233,310 Debt Paid by other Sources Taxable Debt Service ($1,503,850) $2,947,858 ($1,966,238) $3,267,072 ($1,966,238) $3,267,072 ($1,966,238) $3,267,072 Debt Revenue — . - �$3,00,,2;? �� $3,251,160 $3,251,160 _ $3,251,160 Prior Year Debt Revenue $2,972,233 $3,002,284 $3,002,284 $3,002,284 Increase (Decrease) in Debt Revenue $30,051 $248,876 $248,876 $248,876 M&O Revenue - General Fund $10,545,876 $10,555,352 $11,493,289 $11,614,084 Ceiling Revenues $787,090 $846,848 $846,848 $846,848 Total General Fund Tax Revenue $11,332,966 $11,402,200 $12,340,137 $12,460,932 Prior Year M& 0 Revenue $10,799,160 $11,332,966 $11,332,966 $11,332,966 Increase (Decrease) in M&O Revenue $533.806 $697234 $1,00 r 171 ! $1,127,966 Total increase in Tax Revenue $563,856 $318,11,0 $1,256,047 $1,376,842 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 $70,479.212 and authorized ceiling Over 65 $201,029,945 and Disabled Persons $13,174,142. (c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($93,972,283 @ 75% = $70,479,212). Note: Under these circumstances each penny of tax equals approximately $322,020 ($3,269,238,631`.01*.985/100 = $322,020). 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 FY2016-201 7 Public Works Finance PACS 5% 6% Capital 5% City Admin Admin Srvcs 4% 2% Non -Depart 13% Police Development 33% 2% Fire u. ._ ... 24% General Fund Actual Budget Estimated Proposed Budget FYI Budget to FYI Proposed Expenditures City Council FY 15 FY 16 FY 16 FY 17 $ Diff % Diff. City Administration $ $ 17,937 504,597 $ $ 40,875 541,930 $ $ 40,875 541,930 $ $ 40,680 575,104 $ $ (195) 33,174 (0%) City Secretary $ 336,531 $ 371,870 $ 371,870 $ 395,941 $ 24,071 6% 6% Communications/Marketing $ 9,520 $ 23,475 $ 23.475 $ 23,475 $ - 0% Total - City Administration $ 868,587 $ 978,150 $ 978,150 $ 1,035,200 $ 57,050 6% Finance/Budget $ 212,152 $ 243,771 $ 243,771 $ 267,553 $ 23,782 10% Municipal Court $ 646,288 $ 726,114 $ 726,114 $ 769,777 $ 43,663 6% Accounting $ 231,109 $ 350,198 $ 350,198 $ 361,067 $ 10,869 3% Purchasing $ 82,733 $ 86,934 $ 86,934 $ 91,660 $ 4,726 5% Total - Finance $ 1,172,283 $ 1,407,017 $ 1,407,017 $ 1,490,057 $ 83,040 6% Emergency Management $ 30,687 $ 50,775 $ 50,775 $ 50,775 $ - 0% Police Code Compliance $ 1.557,533 $ 1,648,960 $ 1,648,960 $ 1,742,359 $ 93,399 6% Police Administration $ 812.660 $ 1,000,110 $ 1,000,110 $ 1,045,569 $ 45,459 5% Police Patrol $ 4,527,642 $ 5,118,244 $ 5,118,244 $ 5,463,098 $ 344,854 7% Police CID $ 1,647,512 $ 1,633,063 $ 1,633,063 $ 1,731,063 $ 98.000 6% Police Service $ 1,956,940 $ 2,072,180 $ 2,072,180 $ 2,030,972 $ (41,208) (2%) Police Detention $ 1,516,217 $ 1,600,720 $ 1,600,720 $ 1,565,305 $ 35,415 2% Total -Police $ 12,049,191 $ 13,124,052 $ 13,124,052 $ 13,629,141 $ 505,089 4% Fire Marshal/Education $ 505,747 $ 561,000 $ 561,000 $ 589,076 $ 28,076 5% Fire Administration $ 498,632 $ 514,693 $ 514,693 $ 528.987 $ 14,294 3% EMS/Suppression $ 7,848.980 $ 8,281,245 $ 8,281,245 $ 8,980,900 $ 699,655 8% Total -Fire $ 8,853,360 $ 9,356,938 $ 9,356,938 $ 10,098,963 $ 742,025 8% Information Services $ 326,822 $ 310,821 $ 310,821 $ 327,518 $ 16,697 5% Personnel $ 385,373 $ 408,839 $ 408,839 $ 416,262 $ 7,423 2% Facility Maintenance $ 906.574 $ 939,466 $ 939,466 $ 1,016,284 $ 76,818 8% Libra $ 704,030 $ 728,164 $ 728,164 $ 755,972 $ 27,808 4% Total - Administrative Services $ 2,322,799 $ 2,3879290 $ 2,387,290 $ 2,516,036 $ 128,746 5% Planning & Development $ 290,454 $ 307,665 $ 307,665 $ 336,860 $ 29,195 9% Inspection Services $ 335,314 $ 353,221 $ 353,221 $ 379,716 $ 26,495 8% Total -Development $ 625,768 $ 660,886 $ 660,886 $ 716,576 $ 55,690 8% Recreation $ 603,688 $ 665,687 $ 665,687 $ 706,474 $ 40,787 6% Parks $ 1,115,351 $ 1,359,322 $ 1,359,322 $ 1,374,093 $ 14,771 1% Swimming Pools $ 125.535 $ 159,460 $ 159,460 $ 163,460 $ 4,000 3% Senior Center $ 228,250 $ 271,034 $ 271,034 $ 275,047 $ 4,013 1% Recreation Admin. $ 63,167 $ 71,341 $ 71,341 $ 76,024 $ 4,683 7% Total -Parks & Comm Srvcs $ 2,135,991 $ 2,526,844 $ 29526,844 $ 2,595,098 $ 68,254 3% Street Maintenance $ 1,456,054 $ 1,593,843 $ 1,593,843 $ 1,850,324 $ 256,481 16% Animal Control $ 270,262 $ 296,019 $ 296,019 $ 298,292 $ 2,273 1% City Engineer $ 43,477 $ 107,537 $ 107,537 $ 109,800 $ 2,263 2% Total - Public Works $ 1,769,793 $ 1,997,399 $ 1,997,399 $ 2,258,416 $ 261,017 13% Legal Services $ 128,843 $ 130,000 $ 130,000 $ 175,000 $ 45,000 35% Non -Departmental $ 4,667,992 $ 4,751,498 $ 5,155,245 $ 5,209,274 $ 457,776 10% Betterment $ 23,144 $ 29,000 $ 29,000 $ 29,000 $ - 0% Total - Non -Depart. $ 4,819,978 $ 4,910,498 $ 5,314,245 $ 59413,274 $ 502,776 10% Total Operating Expenses $ 34,617,750 $ 37,349,074 $ 37,752,821 $ 39,7529761 $ 2,403,687 6% Capital Expenses $ 1,756,363 $ 2,411,193 $ 1,535,389 $ 2,099.305 $ 311,888 13% Total Expenses $ 36,374,112 $ 39,760,267 $ 39,288,210 $ 41,8529066 $ 2,091,799 5% 20 Water--& Wastewater Revenues FY2016-2017 Sanitation 1% Wastewater 37% Recycling Other(1) 1% 2% Penalties Reclaimed Water 1% 1 Water 57% 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 FY16 Budget to Water & Wastewater Actual Budget Estimated Budget FY17 Proposed Revenues FY 15 FY 16 FY 16 FY 17 $ Diff % Diff. Interest Income(') $ 22,185 $ 12,000 $ 17,265 $ 12,000 $ - 0% Sanitation $ 199,676 $ 195,000 $ 205,000 $ 205,000 $ 10,000 5% Water Service $ 11,454,505 $ 12.489,527 $ 12,489,527 $ 13,359,457 $ 869,930 7% Wastewater Service $ 7,405,330 $ 8.403,094 $ 8,403,094 $ 8,571,561 $ 168,467 2% Reclaimed Water Service $ 100,362 $ 266,813 $ 266,813 $ 319,672 $ 52,859 20% New Meters(') $ 56,035 $ 60,000 $ 60,000 $ 60,000 $ - 0% Reconnect Fees(') $ 223,260 $ 220,000 $ 230.000 $ 230,000 $ 10,000 5% Inspection Fees(' $ 231,981 $ 85,000 $ 180,000 $ 100,000 $ 15,000 18% Miscellaneous(') $ 38,668 $ 35,000 $ 35,263 $ 35,000 $ - 0% Penalties $ 223,520 $ 230.000 $ 230,000 $ 230,000 $ 0% Initiations/Transfer Fees(' $ 33,855 $ 30,000 $ 30,000 $ 30,000 $ 0% Recycling Fees $ 336,180 $ 320,000 $ 340,000 $ 340,000 $ 20,000 6% Use of Rate Stabilization $ 271,086 $ 135,235 $ 135,235 $ 226,003 $ 90,768 67% Rate Stabilization Rebate $ 27L086 $ 135,235 $ 135,235 $ 22&003 $ 90,768 67% TOTAL REVENUES $ 20,325,557 $ 22,346,434 $ 22,486,962 $ 23,492,690 $ 1,146,256 5% Use of Reserves S 92,703 $ 479,062 S - S 233,074 $ (245,988) 51 TOTAL RESOURCES $ 20,418,260 $ 22,825,496 $ 22,486,962 $ 23,725,764 $ 900,268 4% The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected 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 FY2016-2017 Non -Depart. 37% Capital GIS 1% 3% Finance 2% M, Public Works 2% Wastewater Treatment E+h4'* Ak ` 41 Water Distribution 4% Water Production 33% i ne grapn 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 FYI Budget to Water & Wastewater Actual Budget Estimated Budget FYI Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $ Diff % Diff. Water Office $ 401,615 $ 442,746 $ 441,096 $ 455,034 $ 12,288 3% Total -Finance $ 401,615 $ 442,746 $ 441,096 $ 455,034 $ 12,288 3% City Engineer $ 283,051 $ 312,389 $ 310.789 $ 321,339 $ 8,950 3% Water Production $ 7,0157816 $ 7,198,968 $ 7,201,968 $ 7,7607394 $ 561,426 8% Water Distribution $ 781,513 $ 923.870 $ 920,870 $ 1,027,179 $ 103,309 11% Wastewater Treatment $ 3,337.940 $ 4,370,324 $ 4,370.324 $ 4,384,457 $ 14,133 0% Meter Reading $ 60,034 $ 63,612 $ 63,612 $ 66,323 $ 2,711 4% Total -Public Works $ 11,478,354 $ 12,869,163 $ 12,867,563 $ 13,559,692 $ 690,529 5% Recycling $ 29,704 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS/Information Services $ 495,644 $ 572.265 $ 572,265 $ 614,373 $ 42,108 7% Legal Services $ 72,863 $ 75,000 $ 75,000 $ 85,000 $ 10,000 13% Non -Departmental $ 7,357,526 $ 8,235,460 $ 8.252.762 $ 8,681,030 $ 445,570 5% Total -Non Departmental $ 7,955,738 $ 8,924,025 $ 8,941,327 $ 9,421,703 $ 497,678 6% Total Operating Expenses $ 19,835,706 $ 22,235,934 $ 22,249,986 $ 23,436,429 $ 1,200,495 5% Capital Expenses $ 582.554 $ 479,062 $ 245,988 $ 233.074 $ 245,988 51% Total Expenses $ 20,418,260 $ 22,714,996 $ 22,495,974 $ 23,669,503 $ 954,507 4% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the expected increases and decreases in costs within the past year. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 22 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 FY16 Budget to Enterprise Actual Budget Estimated Budget FY17 Proposed Funds FY 15 FY 16 FY 16 FY 17 $ Diff % Diff. Service Center Fund: Revenues $ 1,203,285 $ 1,283,352 $ 1,283,392 $ 1,309,545 $ 26,193 2% Operating Expenses $ 1,171,473 $ 1,283,352 $ 1,283,352 $ 1,307,033 $ 23,681 2% Use of Reserves $ - $ - $ - $ 25,500 $ 25,500 0% Capital Expenses $ 10.559 $ - $ - $ 25,500 $ 25,500 0% Drainage Utility System: Revenues $ 719,706 $ 719,280 $ 719,100 $ 719,280 $ - 0% Operating Expenses $ 569,438 $ 716,150 $ 716,150 $ 696,409 $ (19,741) (3%) Use of Reserves $ - $ 60,000 $ 57,050 $ 75,000 $ 15,000 25% Capital Expenses $ 125,000 $ 60,000 $ 60,000 $ 75,000 $ 15,000 25% Recreation Classes: Revenues $ 590,454 $ 555,830 $ 583,830 $ 583,830 $ 28,000 5% Operating Expenses $ 495,610 $ 552,841 $ 552,841 $ 570,841 $ 18,000 3% Use of Reserves $ - $ 123,936 $ 92,947 $ 75,514 $ (48,422) (39%) Capital Expenses $ 72,412 $ 123,936 $ 123,936 $ 75,514 $ (48,422) (39%) Arbor Daze: Revenues $ 48,107 $ 80,000 $ 70.000 $ 80,000 $ 0% Operating Expenses $ 58,771 $ 79,500 $ 79,500 $ 79,500 $ 0% Use of Reserves $ 10,663 $ - $ 9,500 $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ _ 0% Texas Star Golf Course: Revenues $ 4,158,032 $ 4,594,912 $ 4,240,299 $ 4,476,442 $ (118,470) (3%) Operating Expenses $ 4,080,145 $ 4,544,913 $ 4,229,395 $ 4,417,580 $ (127,333) (3%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Revenues $ 1,158,582 $ 1,575,440 $ 1,447,960 $ 1,437,300 $ (138,140) (9%) Operating Expenses $ 1,227,838 $ 1,570,007 $ 1,470,656 $ 1,350.037 $ (219,970) (14%) Use of Reserves $ 69,256 $ - $ 22,696 $ 49,985 $ 49,985 0% Capital Expenses $ - $ - $ - $ 49,985 $ 49,985 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. 23 Special Revenue Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Special Revenue Funds Actual FY 15 Budget FY 16 Estimated FY 16 Proposed Budget FY 17 FY16 Budget to FYI Proposed $ Diff %Diff. Hotel/Motel: Revenues $ 392,100 $ 425,757 $ 592,534 $ 651,666 $ 225,909 53% Operating Expenses $ 304,407 $ 370,721 $ 447,067 $ 637,909 $ 267,188 72% Use of Reserves $ - $ 80,000 $ - $ 153,476 $ 73,476 92% Capital Expenses $ 56,914 $ 80,000 $ 70,524 $ 153,476 $ 73,476 92% Juvenile Case: Revenues $ 103,143 $ 101,030 $ 108,200 $ 113,700 $ 12,670 13% Operating Expenses $ 77,210 $ 86,010 $ 86,010 $ 90,681 $ 4,671 5% Use of Excess Reserves $ - $ - $ _ $ _ $ _ 0% Capital Expenses $ - $ - $ _ $ _ $ - 0% EDC'/2¢ Sales Tax: Revenues $ 4,609,425 $ 4,652,104 $ 5,052,550 $ 5,311,100 $ 658,996 14% Operating Expenses $ 4,219,245 $ 4,097,391 $ 4,118,906 $ 4,227,246 $ 129,855 3% Use of Reserves $ - $ 1,553,098 $ - $ 3,071,565 $ 1,518,467 98% Capital Expenses $ 212,065 $ 1,553,098 $ 880,198 $ 3,071,565 $ 1,518,467 98% CCPD %0 Sales Tax: Revenues $ 2,274,257 $ 2,290,945 $ 2,477,500 $ 2,601,325 $ 310,380 14% Operating Expenses $ 1,823,226 $ 2,253,636 $ 2,253,636 $ 2,596,932 $ 343,296 15% Use of Reserves $ - $ 237,825 $ 13,961 $ 275,747, $ 37,922 16% Capital Expenses $ 113,241 $ 237,825 $ 237,825 $ 275,747' $ 37,922 16% Police Seized Assets Fund: Revenues $ 509 $ - $ 1,000 $ 1,000 $ 1,000 0% Operating Expenses $ 164,309 $ 175,092 $ 175,092 $ 156,108 $ (18,984) (11%) Use of Reserves $ 163,800 $ 235,092 $ 234,092 $ 155,108 $ (79,984) (34%) Capital Expenses $ - $ 60,000 $ 60,000 $ - $ (60,000) (100%) Police Drug Fund Revenues $ 268,845 $ 1,000 $ 14,590 $ 700 $ (300) (30%) Operating Expenses $ - $ 1,000 $ 1,000 $ 700 $ (300) (30%) Use of Reserves $ - $ 200,000 $ - $ 200,000 $ - 0% Capital Expenses $ 14,310 $ 200,000 $ - $ 200,000 $ - 0% Grant Fund: * Revenues $ 195,427 $ 147,169 $ 330,189 $ 212,747 $ 65,578 45% Operating Expenses $ 165,829 $ 145,117 $ 330,189 $ 212,747 $ 67,630 47% Use of Reserves $ 75,833 $ - $ - $ - $ - 0% Capital Expenses $ 94,788 $ - $ - $ - $ - 0% Car Rental Tax: Revenues $ 14,138,299 $ 14,108,782 $ 14,227,470 $ 14,227,470 $ 118,688 1% Operating Expenses $ 12,212,747 $ 11,496,233 $ 11,938,546 $ 11,672,591 $ 176,358 2% Use of Reserves $ 427,268 $ 5,254,175 $ 2,379,851 $ 2,933,307 $ (2,320,868) (44%) Capital Expenses $ 2,352,820 $ 5,254,175 $ 4,668,775 $ 2,933,307 $ (2,320,868) (44%) Glade Parks PID Revenues $ 93,263 $ - $ - $ - $ - 0% Operating Expenses $ - $ 49,635 $ - $ - $ (49,635) (100%) Use of Reserves $ - $ 49,635 $ - $ - $ (49,635) (100%) Capital Expenses $ - $ - $ - $ - Glade Parks TIRZ Revenues $ 405,336 $ 561,844 $ 645,347 $ 1,069,754 $ 507,910 90% Operating Expenses $ 385,668 $ 564,359 $ 525,486 $ 943,589 $ 379,230 67% Use of Reserves $ - $ 2,515 $ - $ - $ (2,515) (100%) Capital Expenses $ - $ - $ - $ - $ - 0% 24 Special Revenue Funds Actual FY 15 Budget FY 16 Estimated FY 16 Proposed Budget FY 17 FY16 Budget to FY17 Proposed $ Diff % Diff. Cable PEG Fund: Revenues $ 153,191 $ 120,000 $ 120,500 $ 120,000 $ - 0% Operating Expenses $ 101,462 $ 120,000 $ 120,000 $ 120,000 $ - 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ 50,000 $ - $ - $ - $ - 0% Midtown PID: Revenues $ - $ - $ 350,920 $ 642,288 $ 642,288 0% Operating Expenses $ - $ - $ 350,920 $ 642,288 $ 642,288 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% " formerly titled Public Safety Special Revenue 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 to the promotion of tourism and the convention and hotel industry. 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 '/%¢ Sales Tax Fund is used to account for the %¢ sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. The Crime Control and Prevention District (CCPD)1/40 Sales Tax Fund is used to account for %0 sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police expenditures. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Grant Fund is used to account for grant funds and other restricted revenues received by the City. 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 incurred 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 incurred for the repayment of the related infrastructure cost. The Cable Public Educational and Governmental (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. The Midtown Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. 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. Internal Service Funds Actual FY 15 Budget FY 16 Estimated FY 16 Proposed Budget FY 17 FY16 Budget to FY17 Proposed $ Diff % Diff. Equipment Replacement: Revenue $ 1,795,492 $ 1,573,572 $ 2,859,917 $ 1,985,225 $ 411,653 26% Operating Expenses $ 1,235,246 $ 1,629,027 $ 1,629,027 $ 2,958,809 $ 1,329,782 82% Use of Excess Reserves $ - $ 55,455 $ - $ 973,584 $ 918,129 0% Insurance: Revenue $ 6,163,961 $ 6,492,245 $ 6,303,222 $ 7,509,937 $ 1,017,692 16% Operating Expenses $ 5,358,094 $ 6,484,245 $ 7,248,072 $ 7,413,007 $ 928,762 14% Use of Reserves $ - $ 100,000 $ 944,850 $ 100,000 $ - 0% Capital Expenses $ - $ 100,000 $ - $ 100,000 $ - 0% Risk/WC Management: Revenue $ 806,695 $ 870,616 $ 870,616 $ 953,743 $ 83,127 10% Operating Expenses $ 836,240 $ 868,025 $ 868,025 $ 923,293 $ 55,268 6% Use of Reserves $ 29,545 $ 179,500 $ 1,909 $ 175,000 $ (4,500) (3%) Capital Expenses $ - $ 179,500 $ 4,500 $ 175,000 $ (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. Debt Service Operating Funds This chart presents revenues and operating expenses, and use of reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Proposed FY16 Budget to Debt Service Actual Budget Estimated Budget FY17 Proposed Funds FY 15 FY 16 FY 16 FY 17 $ Diff % Diff. General Obligation Debt Revenues $ 10,190,035 $ 4,214,353 $ 4,632,459 $ 4,812,368 $ 598,015 14% Operating Expenses $ 10,172,647 $ 4,328,718 $ 4,446,963 $ 4,684,798 $ 356,080 8% Use of Reserves $ - $ 114,365 $ - $ - $ (114,365) (100%) Star Center Debt Revenues $ 709,765 $ 710,105 $ 710,105 $ 711,956 $ 1,851 0% Operating Expenses $ 709,765 $ 709,805 $ 709,205 $ 711,956 $ 2,151 0% Use of Reserves $ 0 $ - $ - $ - $ - 0% EDC Debt Service Revenues $ 907,270 $ 169,376 $ 169,376 $ 47,016 $ (122,360) (72%) Operating Expenses $ 907,103 $ 169,376 $ 169,376 $ 47,016 $ (122,360) (72%) Use of Reserves $ - $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 607,655 $ 817,909 $ 818,209 $ 944,200 $ 126,291 15% Operating Expenses $ 540,803 $ 817,909 $ 818,209 $ 944,200 $ 126,291 15% Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Debt Revenues $ 159,400 $ 163,200 $ 155,191 $ - $ (163,200) (100%) Operating Expenses $ 158,650 $ 163,200 $ 163,200 $ - $ (163,200) (100%) Use of Reserves $ - $ - $ 8,009 $ - $ _ 0% Texas Star Golf Course Debt Revenues $ 612,043 $ 613,849 $ 613,849 $ 590,076 $ (23,773) (4%) Operating Expenses $ 609,500 $ 613,849 $ 613,849 $ 590,076 $ (23,773) (4%) 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 General Obligation 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 %¢ 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 Full -Time Personnel Counts FY 14/15 FY 15/16 FY 15/16 ACTUAL BUDGETED FSTIMATF - 1 r 1vu`lN Ur_r[J vrrn,t 3.bo 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 3.50 LIBRARY 9.00 9.00 9.00 9.00 Total City Administration 20.00 20.00 20.00 20.50 FINANCE/BUDGET 2.00 2.00 2.00 2.00 COURTS 7.75 7.75 7.75 7.75 ACCOUNTING 2.50 3.50 3.50 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 17.75 17.75 PD CODE 14.75 1 15.00 15.00 15.00 PD ADMINISTRATION 5.75 1 6.00 6.00 6.00 PD PATROL 41.00 1 42.00 42.00 1 44.00 PD INVESTIGATION 13.50 1 13.00 13.00 13.00 PD SERVICE 22.00 22.00 22.00 1 21.00 PD DETENTION 18.00 18.00 18.00 1 17.00 Total Police Department 115.00 116.00 116.00 116.00 FIRE MARSHALL 4.00 4.00 4.00 4.00 FDADMINISTRATION 4.00 4.00 4.00 4.00 FD PARAMEDIC 64.00 64.00 64.00 2 67.00 Total Fire Department 72.00 72.00 72.00 75.00 PLANNING 2.50 2.50 2.50 3 3.00 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 ENVIRONMENTAL HEALTH 0.00 0.00 0.00 0.00 Total Planning & Development 6.60 6.50 6.50 7.00 RECREATION 6.50 6.50 6.50 6.50 PARKS 11.00 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 20.50 20.50 20.50 20.50 STREET MAINTENANCE 9.50 9.50 9.50 2 10.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 0.50 0.50 0.50 0.50 Total Public Works 13.00 13.00 13.00 14.00 GF NON -DEPARTMENTAL 0.00 0.50 0.50 0.50 ._ Total Non -departmental 0.00 0.50 0.50 0.50 TOTAL GENERAL FUND 263.75 266.25 266.25 271.25 EDC - PARKS 12.25 12.25 12.25 2 13.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 EDC - ECO. DEV. 1.00 1.00 1.00 1.00 TOTAL EDC FUND 23.25 23.25 23.25 24.25 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 5.75 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 23.50 23.50 23.50 23.50 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 9.50 10.00 10.00 10.00 Total Non -departmental 13.50 14.00 14.00 14.00 TOTAL W&S FUND 42.00 42.50 42.50 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 2.50 2.50 2.50 2.50 GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00 GOLF CONFERENCE CENTRE 1.50 1.50 1.50 1.50 TOTAL GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL FUND 18.00 18.00 18.00 1 19.00 PUBLIC SAFETY SPECIAL FUND 3.00 1 2.00 2.00 1 1.00 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 37.25 36.25 36.25 36.25 TOTAL ALL FUNDS 378.00 380.00 380.00 386.00 .`r 1) Shifted position based on funding and job function 2) Added 3 firefighters, 1 Public Works Field Tech, 1 Athletic Coordinator 3) Converted 2 part time positions into 1 full time position 28 Outstanding Bond Indebtedness Principal Amount of Date Description Amount Original Paying Agent Interest Rate Maturity Issued Outstanding Issuance General Obligation Refunding Bonds, Series 2011 1/15/2011 $ 3,950,000 $ 6,575,000 U.S. Bank 3% to 4% 8/15/2021 General Obligation Refunding Bonds, Series 2012 12/31/2011 $ 3,825,000 $ 5,955,000 U.S. Bank 2%to 4% 2/15/2024 General Obligation Refunding Bonds, Series 2014 10/15/2014 $ 4,405,000 $ 5,685,000 U.S. Bank 3% 2/15/2020 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 1/15/2011 $ 2,515,000 $ 3,035,000 U.S. Bank 3% to 4.25% 8/15/2030 Series 2011' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 10/15/2014 $ 5,715,000 $ 5,715,000 U.S. Bank 0% to 5% 8/15/2034 Series 2014' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 10/27/2015 $ 3,030,000 $ 3,030,000 U.S. Bank 0% to 5% 2/15/2035 Series 2015' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 1/12/2016 $ 16,450,000 $ 16,450,000 U.S. Bank 0% to 4% 2/15/2041 Series 2016' Taxable General Obligation Refunding 8/15/2010 $ 5,245,000 $ 8,110,000 U.S. Bank 2.5%to 4.4% 8/1/2025 Bonds, Series 20102 General Obligation Refunding Bonds, Series 11/1/2012 $ 5,695,000 $ 8,930,000 U.S. Bank 2%to 4% 2/15/2027 2012A3 Waterworks & Sewer System Revenue Refunding Bonds, Series 20124 3/29/2012 $ 2,055,000 $ 3,340,000 Bank of Texas 2.03% 7/15/2024 Waterworks & Sewer System Revenue 6/25/2013 $ 1,405,000 $ 1,585,000 U.S. Bank 2%to 5% 7/15/2033 Bonds, Series 20134 Waterworks & Sewer System Revenue Texas Water a 8/5/2015 $ 4,465,000 $ 4,685,000 Development 0% to 1.98% 7/15/2035 Bonds, Series 2015A Board Waterworks & Sewer System Revenue Texas Water 8/5/2015 $ 2,380,000 $ 2,380,000 Development 0%to1.68% 7/15/2035 Bonds, Series 201584 Board Euless Development Corporation, Sales Tax Revenue Refunding Bonds, Series 2012 1/12/2012 $ 120,000 $ 3,785,000 Bank of Texas 1.43% 9/15/2019 Proposed Bond Indebtedness Proposed Anticipated Proposed Description Issuance Proposed Payment Issuance Proposed Amount Sale Type Source Date Term Tax Anticipation Notes, Series 2016 - Fire Truck $ 1,280,000 Competitive Sale Property Tax August 2016 3 Year Glade Parks TIRZ Certificates of Obligation - Glade Parks Phase 4 $ 3,268,910 Competitive Sale / PID #2 June 2017 20 Year Revenues Texas Water Water & Sewer Waterworks & Sewer System Revenue Bonds* $ 1,280,000 Development September 2017 20 Year Board System Revenues ' Bonds paid by Tax Increment Financing District & Public Improvement District. Z Bonds paid by rental income from Dallas Stars Center. 3 Remaining Bonds paid by Texas Star Golf Course. ° Bonds paid by Water & Wastewater user charges. * Depending on funding availability from Texas Water Development Board for reclaimed water system expansion. 29 Capital & Supplemental Requests 2017 by Fund/Type Program Program Dept Ref # * Dept Division Fund Program Description Type Cost Totals Ranking Funded 2 Planning Development Hotel/Motel Wayfinding Sign Program Capital $ 84,000 $ 84,000 2 Yes No 33 Fleet & Fac Fac Maintenance Hotel/Motel Roof Replacement - Ruth Millican Center Capital $ 60,000 $ 144,000 8 Yes ❑ No 55 PACS Administration Hotel/Motel City Hall Christmas Tree Capital $ 55,000 $ 199,000 1 Yes No 56 PACS Recreation Hotel/Motel Arbor Daze Supplemental $ 80,000 $ 80,000 2 V] Yes ❑ No 61 PACS Recreation Rec Class Fitness Equipment Replacement Capital $ 26,300 $ 26,300 1 Yes No 62 PACS Recreation Rec Class Simmons Center Furniture Capital $ 12,214 $ 38,514 2 Yes ❑ No 63 PACS Recreation Rec Class Playbook Printing & Mailing Capital $ 37,000 $ 75,514 1 Yes No 26 Fleet & Fac Fleet Svcs Svc Center Hydraulic Vehicle Lift Capital $ 14,000 $ 14,000 1 Yes No 27 Fleet & Fac Fleet Svcs Svc Center Diagnostic Scanner Capital $ 11500 $ 25,500 2 Yes No 29 Fleet & Fac Fleet Svcs Svc Center Perimeter Fence Replacement Capital $ 25,000 $ 50,500 4 Yes No 23 PW Water Distribution W/WW Field Tech I Supplemental $ 62,796 $ 62,796 1 H Yes ® No 24 PW Engineering W/WW Clerk/Receptionist Supplemental $ 49,014 $ 111,810 2 Yes No ni Non -Dept Non -Dept WT Impact Transfer to W/WW Water Tank Debt Service Capital $ 250,024 $ 250,024 Yes No Non -Dept Non -Dept WT Impact Transfer to W/WW Reclaimed WL Ext Debt Service Capital $ 118,494 $ 368,518 Yes No 64 PACS TSGC Maintenance TSGC CIP Irrigation Pump Repair Capital $ 40,000 $ 40,000 1 V] Yes ❑ No 65 PACS TSSC TSSC Scoreboard Replacement Capital $ 49,985 $ 49,985 1 V] Yes ❑ No Non -Dept Non -Dept Drainage Ops Transfer to Misc Creek Maintenance - DR1201 Capital $ 75,000 $ 75,000 ® Yes ❑ No Non -Dept Non -Dept TSGC Reserves Transfer to Golf Maintenance Building Capital $ 100,000 $ 100,000 ® Yes ❑ No *Page numbers found in "Capital & Supplemental Requests" book for fiscal year 2016-2017 presented to Council June 9, 2016, iii J Capital & Supplemental Requests 2017 by Fund/Type Program Program Dept Ref # * Dept Division Fund Program Description Type Cost Totals Ranking Funded 6 Admin Svcs Library EDC 3-D Printer Capital $ 3,270 $ 3,270 1 Yes No 16 Admin Svcs Information Svcs EDC Library and Parks Technology Capital $ 45,000 $ 48,270 3 Yes No 38 Fleet & Fac Fac Maintenance EDC Roof Replacement Old Fire Station #2 Capital $ 60,000 $ 108,270 13 Yes No 52 PACS Aquatics EDC Aquatic Park Slide Resurfacing Capital $ 12,073 $ 120,343 1 Yes No 53 PACS Senior Center EDC AV System Upgrade - Senior Center Capital $ 20,000 $ 140,343 2 Yes No 54 PACS Recreation EDC Floor Replacement - Activity Room Capital $ 8,200 $ 148,543 3 Yes No Admin Svcs Library EDC Transfer to EDC CIP for Library Construction Capital $ 950,000 $ 1,098,543 Yes No 57 PACS Parks/PATS EDC Infield Turf Groomer Capital $ 10,000 $ 1,108,543 1 Yes No 58 PACS Parks EDC Mini Skid Capital $ 36,100 $ 1,144,643 2 Yes No 59 PACS Parks EDC Chipper Capital $ 17,500 $ 1,162,143 3 Yes No 60 PACS Parks EDC Park Planning Consultant Phase II Capital $ 50,000 $ 1,212,143 4 Yes No Non -Dept Non -Dept EDC Transfer to Misc Park Improvements - PRO720 Capital $ 80,000 $ 1,292,143 Yes No Non -Dept Non -Dept EDC Transfer to TSSC Improvements Ph VI Capital $ 958,892 $ 2,251,035 Yes No Non -Dept Non -Dept EDC Transfer to Library Remodel Design Capital $ 147,630 $ 2,398,665 Yes No 7 Admin Svcs Library EDC STEM Lending Kits Supplemental $ 7,000 $ 7,000 1 Yes No 66 PACS PACS EDC Athletic Coordinator Supplemental $ 82,123 $ 89,123 1 Yes No 8 Admin Svcs Library EDC Educational Tablet Lending Program Supplemental $ 8,500 $ 97,623 2 Yes No w 40 PD Administration CCPD Replace Duty Pistols Capital $ 69,000 $ 69,000 1 Yes No 41 PD Administration CCPD Office Furniture Capital $ 36,460 $ 305,460 2 Yes No 42 PD Administration CCPD Computer Software and Licenses Capital $ 38,700 $ 144,160 3 Yes No 43 PD Administration CCPD Assorted Police Equipment Capital $ 32,587 $ 176,747 4 Yes No 44 PD Administration CCPD Emergency Operations Center (EOC) AV Upgrade Capital $ 75,000 $ 2S1,747 5 Yes No 45 PD Administration CCPD Body Camera Grant Match Capital $ 24,000 $ 275,747 6 Yes No 46 PD Administration CCPD Part-time Public Service Officers Supplemental $ 72,537 $ 72,537 1 Yes No 47 PD Administration CCPD Part-time Dispatcher Program Supplemental $ 48,960 $ 121,497 2 Yes No 51 PD Administration CCPD L3 Video Camera System Supplemental $ 50,955 $ 172,452 6 Yes No 50 PD Patrol Seized Assets Part-time Cadets Supplemental $ 60,870 $ 60,870 5 V] Yes ❑ No 15 Admin Svcs Information Svcs Car Rental Hardware/Software Replacement Capital $ 167,907 $ 167,907 2 Yes H No Non -Dept Non -Dept Car Rental Transfer to Misc Street Repairs - P51203 Capital $ 150,000 $ 317,907 Yes No Non -Dept Non -Dept Car Rental Transfer to Traffic Signal @ Harwood/Bear Creek Capital $ 180,000 $ 497,907 Yes No Non -Dept Non -Dept Car Rental Transfer to Car Rental CIP Capital $ 2,000,000 $ 2,497,907 Yes No "Page numbers found in "Capitol & Supplemental Requests" book for fiscal year 2015-2017 presented to Council June 9, 2016. ii Capital & Supplemental Requests 2017 by Fund/Type Ref # Dept Division Fund Program Description Program Type Program Cost Totals Dept Ranking Funded 1 Planning Development General Third Party Plan Review and Construction Inspection Capital $ 20,000 $ 20,000 1 Yes No 3 Planning Development General Small Business Promotion/Retention Capital $ 15,000 $ 35,000 3 Yes No 4 Admin Svc HR General Career Prep Program Capital $ 21,000 $ 56,000 1 Yes No 9 Fire EMS/Suppression General Command Module Capital $ 10,650 $ 66,650 1 Yes No 10 Fire Fire Admin General Insurance Services Office (ISO) Consultant Capital $ 34,500 $ 101,150 2 Yes No 11 Fire EMS/Suppression General Fire Station Furniture Replacement Capital $ 9,700 $ 110,850 3 Yes No 12 Fire EMS/Suppression General Gear for 3 Additional Firefighters Capital $ 11,700 $ 122,550 Yes No 14 Admin Svcs Information Svcs General Hardware/Software Replacement Capital $ 167,907 $ 290,457 1 Yes No 17 Admin Svcs Information Svcs General Court Technology Capital $ 77,200 $ 367,657 4 Yes No 18 Admin Svcs Information Svcs General Security Initiative Capital $ 10,000 $ 377,657 5 Yes No 19 PW Street General Traffic Signal Controllers Phase I Capital $ 29,5O0 $ 407,157 1 Yes No 20 PW Engineering General Traffic Analyzers Capital $ 6,000 $ 413,157 2 Yes No 21 PW Street General Uninterrupted Power Supply (UPS) Capital $ 29,344 $ 442,501 3 Yes No 28 Fleet & Fac Fac Maintenance General Carpet Replacement - PD and Courts Building Capital $ 32,000 $ 474,501 3 Yes No 30 Fleet & Fac Fac Maintenance General Facility Repairs - Pauline Greenhouse Capital $ 19,000 $ 493,501 5 Yes No 34 Fleet & Fac Fac Maintenance General Parking Lot Light Replacements Capital $ 15,000 $ 508,501 9 Yes No 35 Fleet & Fac Fac Maintenance General HVAC Package Unit Replacements Capital $ 25,000 $ 533,501 10 Yes No Non -Dept Non -Dept General City Match for HOME/CPR Programs Capital $ 15,000 $ 548,501 Yes No o Non -Dept Non -Dept General Transfer to Municipal Plaza Improvements Ph II Capital $ 150,000 $ 698,501 Yes No Non -Dept Non -Dept General Transfer to PW Yard Improvements Capital $ 100,000 $ 798,501 Yes No Non -Dept Non -Dept General Transfer to FY2017 Street Improvements Capital $ 425,000 $ 1,223,501 Yes No 22 PW Street General Remote Traffic Signal Controller Capital $ 316,000 $ 1,539,501 4 Yes No 31 Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital $ 15,000 $ 1,554,501 6 Yes No 32 Fleet & Fac Fac Maintenance General Generator Replacement - Fire Station #2 Capital $ 52,000 $ 1,606,501 7 Yes No 36 Fleet & Fac Fac Maintenance General Carpet Replacement - Building D Capital $ 64,000 $ 1,670,501 11 Yes No 37 Fleet & Fac Fac Maintenance General Standby Generator - Public Works Capital $ 68,000 $ 1,738,501 12 Yes No 5 Admin Svc HR General Part-time Office Clerk Supplemental $ 16,200 $ 16,200 1 Yes No 12 Fire EMS/Suppression General Firefighter/Paramedics Supplemental $ 281,274 $ 297,474 1 Yes No 25 PW Street General Field Tech I Supplemental $ 62,796 $ 360,270 3 Yes No 49 PD Patrol General Local S.T.E.P. Supplemental $ 50,000 $ 410,270 4 Yes No 13 Fire Fire Marshal General Part-time Fire Inspector Supplemental $ 20,800 $ 431,070 2 Yes No 39 Fleet & Fac Fac Maintenance General/Svc Ctr Full-time Office/Clerical Worker Supplemental $ 37,000 $ 468,070 1 Yes No 48 PD Code Compliance General Code Officer Supplemental $ 102,123 $ 570,193 3 Yes No -Page numbers found in "Capital & Supplemental Requests" bookforfiscal year 2016-2017 presented to Council June 9, 2016. Table of �- Contents Preliminary Annual Operating Budget Fiscal Year 2016-2017 Supplementary Information Introduction General Fund Revenues Et Expenditures Capital, Infrastructure Plans Et Fleet Multi -Year Financial Plan -- I AVERY INTRODUCTION Organizational Chart Budget Process Budget Schedule Excerpt from Charter Fiscal Policies �1. I H E G I I Y O F EULESS CITY ATTORNEY Wayne K. Olson 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 xl�ezj, L retta Getchell, ity Manager October 15, 2015 CITY MANAGER i CITY SECRETARY Loretta Gemheli MUNICIPAL COURT JUDGE Kim Sutter Lacy Britten i e DIRECTOR OF FINANCE DIR. OF PARKS & COMMUNITY r Janina Jewell i SERVICES L i Ray McDonald r AUDITOR i Doug Burkham GENERAL MANAGER TEXAS STAR FGlenda Hartsell -Shelton ASSISTANT TO THE CITY MANAGER Betsy deck 1 MUNICIPALCOURT OF RECORD 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 10yce 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 VI I, 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. 1-2 BUDGET AMENDMENT Department heads can amend the budget within their divisions as long as it does not affect �..� 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: Purposelobjective 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. The finance department prepares revenue estimates based on historical data available from the revenue manual (which is updated monthly) and other available data. Estimates are reviewed and adjusted by the City Manager's office as deemed necessary. The objective of 1-3 OR the City is to estimate revenues as accurately as possible to allow use of all available funding. 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 August 4th and 6th, the City Council plans to review the preliminary operating and capital budgets. At their regularly scheduled City Council meeting on August 16th, the Euless City Council plans to set a date, time, and place for the budget public hearing on August 30tn City Council will also consider adoption of the Budget on August 30th. After the budget adoption, the Finance Department prepares a monthly financial report which is presented to the City Council for their review. 1-4 FY2016-2017 Budget Schedule DATE RESPONSIBILITY ACTION February 24 Managers, Directors & Administrators Budget Kickoff - 2:OOPM, City Hall Council Chambers Computer Request Forms due to Information Services, Vehicle Request March 4 Managers, Directors & Administrators due to Fleet Services, and pay plan adjustments to HR. March 14-18 CMO, Finance & Directors Preliminary CIP Review Facilities, Public Works, PACS All New Request Budget Forms, including FY2017 Multi -year Budget March 24 Managers, Directors, Administrators & Forms and Capital & Supplemental Request, with supporting Finance documentation and rankings, returned to Finance. All Other Budget Forms, including FY2017 Narratives, Summaries, Known April 1 Managers, Directors, Administrators & Exceptions and Travel Budget Forms, with supporting documentation, Finance returned to Finance. Departmental Data Entry completed. April 2-11 Finance Review Departmental Budgets and Data Entry as needed April 4-8 Finance & Directors Visit regarding changes in Fee Ordinance April 8 Finance & Directors All CIP Sheets Updated and returned to Finance. April 11-22 CMO, Finance & Directors Operating & Capital Budget Review with Directors and Administrators May 16 TAD Preliminary Tax Roll from TAD May 16-19 CMO City Manager's Office -Review Publish Notice of Public Hearing on CCPD budget to be held on June 9th May 26 CSO & Finance (CCPD Board) CMO Final Review, Capital and Supplemental Recommendations, and May 31-June 24 CMO &Finance Finalize CIP Hold Public Hearing on CCPD Budget. Adopt FY2017 CCPD Budget. June 9 CCPD Board Submit CCPD Budget to City Council. June 9 CC Receive CCPD Budget. Special called meeting at 6:OOP.M. June 9 CC, CMO & Directors Pre -Budget Work Session on Capital and Supplemental at 6:15P.M. June 23 CC, CMO & Directors Town Hall Meeting June 27 CC, CMO & Finance CIP Budget Work Session Jul 1-18 Finance Finalize Preliminary Budget Document July 5 CMO & Finance Weekly Update with FB & Exec. Summaries July 11 CMO & Finance Weekly Update with FB & Exec. Summaries JuIV 18 CMO & Finance Weekly Update with FB & Exec. Summaries July 25 TAD Receipt of Final Tax Roll from TAD Make final changes) Jul 27* Finance Preliminary Budget: CC, CMO, CSO, Library, Website Publish Notice of Public Hearing of EDC Budget to be held August 15th July 31 CSO & Finance (EDC Board). Publish Notice of City Council Public Hearing of CCPD Budget to be held on August 16th. August 4 CC, CMO & Finance Budget Work Session August 6 CC, CMO & Finance Budget Work Session August 15 EDC Board Hold Public Hearing on EDC Budget and Adopt FY2017 EDC Budget. Vote to Place a Proposal to adopt a Specified Tax Rate on the September 13th agenda. Schedule Public Hearings on Proposed Tax Rate for August August 16 CC 30th and September 6th. Schedule Public Hearing on Proposed City and EDC budgets to be held August 30th. Hold Public Hearing on FY2017 CCPD Budget. Approve CCPD Budget. Publish Notice of Property Tax Rate and Public Hearings on Tax Increase August 18 CSO & Finance to be held August 30th and September 6th. Publish Notice of Public Hearing on Proposed Budgets (City and EDC) to be held August 30th. Hold Public Hearing on Proposed EDC and City FY2017 budgets. Approve EDC Budget. First Reading and Adoption of the FY2017 Budget. Ratify Property Revenue Increase. Hold 1st Public Hearing on Proposed Tax August 30 CC Rate. Announce date, time and place of meeting to adopt the proposed tax rate and announce date, time and place of 2"d public hearing on the Tax Rate. Special Called Meeting to Hold 2"d Public Hearing on Proposed Tax Rate. September 6 CC Announce date, time and place of meeting to adopt the proposed tax rate for Tax Year 2016 for September 13th Second Reading and Adoption of FY2017 Budget (if necessary). First September 13 p CC Reading and Adoption of Tax Rate. Adopt the Tax Roll. September 27 1CC Final Reading and Adoption of Tax Rate if necessary). * Tentative Subject to Change 1-5 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. V.T.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 Managers 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. )kl . State law reference - Budget, V.T.CA.. Local Government Code ¶ 102.001 et seq. 1-6 Sec. 4. Public hearing on budget. At the Council meeting at which time the budget is submitted, the Council shall, in IIN-1 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 T 102.001 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.TCA. 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 1102.001 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. 1-7 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. 1-8 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. III. INTERNAL CONTROLS A. Obiective — 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. 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. i1] 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. 2. 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 Planninq — 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. this the traditional costs of marketing and issuing the debt, The exceptions to requirement are 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. V1. 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. Equity_— 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. 1-10 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, ram.. 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 ML possible, will be in accordance with the equity balance of the fund from which moneys were provided to be invested. IN1.1 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. VIII. 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 reserves will not be used for any purpose other than for financing losses. 1-12 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. Rating — 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. Bidding 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 GENERAL FUND, REVENUES Et EXPENDITURES General Fund Revenues Revenue Assumptions, General Fund Revenue Trends, Multi- Year Analysis General Fund Expenditures Property Taxes, Proposed Fund Distribution Property Tax Revenues 1 o General Sales Tax Summary of Revenues V4 ¢ Additional Sales Tax Summary of Revenues Franchise Fee Summary Municipal Court Revenues Municipal Court, Case Volume Analysis Development Revenue Summary lntermedix Ambulance Revenue Betterment Fund Contributions Et Expenditures .-- General Fund Revenues FY2016-2017 Prop Miscellaneous 3% Trai ses Taxes Licenses/Permits 2% , s 0 Fines & Fees 12/ 12% Proposed FYI Budget to General Fund Actual Budget Estimated Budget FYI Proposed Revenues FY 15 FY 16 FY 16 FY 17 $ Diff % Diff. Property Taxes $ 10,746,825 $ 11,332,966 $11,133,110 $ 12,340,13 I $ 1,007,171 9% Prior Year Property Taxes $ 48,082 $ 40,000 $ 7,109 $ 40,000 0% Penalties & Interest $ 60,104 $ 58,000 $ 58,311 $ 58,000 " 0% Sales Tax $ 9,154,773 $ 9,442,356 $ 9,906,725 $ 10,354,23`$ 911,883 10% Additional Sales Tax $ 2,297,958 $ 2,360,589 $ 2,525,025 $ 2,651,275,�ffi 290,686 12% Mixed Drink Tax $ 84,533 $ 82,400 $ 100,000 $ 100,000✓$ 17,600 21% Electric Franchise $ 1,663,483 $ 1,675,882 $ 1,675,882 $ 1,675,8821-l--)$ - 0% Gas Franchise $ 418,057 $ 435,000 $ 310,000 $ 385,00 (50,000) (11 %) Telephone Franchise $ 294,921 $ 317,950 $ 310,000 $ 300,000 (17,950) (6%) Sanitation Service $ 216,643 $ 211,802 $ 227,000 $ 233,000, d' $ 21,198 10% Recycling Franchise Fee $ 17,629 $ 17,549 $ 18,325 $ 18,69cK�$ 1,141 7% Cable Franchise Fee $ 787,037 $ 665,000 $ 770,000 $ 778,000, $ 113,000 17% W&WW Franchise Tax $ 1,005,577 $ 1,117,322 $ 1,117,322 $ 1,174,635, '$ 57,313 5% Other Permits $ 33,579 $ 20,000 $ 18,000 $ 20,000 $ - 0% Health Permits $ 84,150 $ 80,000 $ 74,000 $ 79,000 $ (1,000) (1%) Fire Permits $ 68,090 $ 46,000 $ 45,746 $ 50,000 $ 4,000 9% Contractor Regulatory License $ 69,700 $ 60,000 $ 57,000 $ 60,000 $ - 0% Minimum Housing $ 184,812 $ 194,000 $ 122,000 $ 122,000 $ (72,000) (37%) Misc. Permits and Fees $ 63,541 $ 51,100 $ 65,680 $ 57,535 $ 6,435 13% Building Permits $ 905,832 $ 590,000 $ 997,270 $ 590,000 $ - 0% Swimming Pools/Concessions $ 276,518 $ 265,000 $ 285,000 $ 280,000 $ 15,000 6% Auto Theft Task Force Grant $ 90,182 $ 92,000 $ 92,000 $ 85,79 $ (6,210) (7%) School Resource Officers $ 298,740 $ 307,700 $ 307,700 $ 316,93 $ 9,235 3% Municipal Court $ 2,946,633 $ 3,244,300 $ 3,151,850 $ 3,114,51 (129,787) (4%) Library Fees $ 39,856 $ 49,600 $ 30,236 $ 30,10 $ (19,500) (39%) Ambulance Fees $ 1,039,545 $ 976,127 $ 1,059,538 $ 1,060,000 $ 83,873 9% Alarm Revenue $ 127,495 $ 130,000 $ 128,500 $ 130,000 - 0% Jail Revenue $ 260,535 $ 175,000 $ 330,000 $ 175,000 - 0% Interest Income $ 55,022 $ 35,000 $ 55,537 $ 35,0001/ - 0% Miscellaneous $ 134,783 $ 99,650 $ 112,481 $ 105,22 $ 5, 7I 6% Tower Lease $ 501,637 $ 450,000 $ 522,000 $ 537,00 $ 87, 00 19% Betterment/Contributions $ 14,923 $ 14,500 $ 14,500 $ 14,500 $ - 0% Transfers $ 2,581,788 $ 2,718,297 $ 2,731,485 $ 2,788,798i/ 70,50 3% TOTAL REVENUES $ 36,572,985 $ 37,355,090 $ 38,359,332 $ 39,760,257 2,405,1671 6% Use of Reserves $ - $ 2,411,193 $ 1,535,388 $ 2,099,305 $ (311,888) 13% TOTAL RESOURCES $ 36,572,985 $ 39,766,283 $ 39,894,720 $ 41,859,562 2,093,279 5% A�� 2-1 GENERAL FUND FY2017 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Property Taxes Projection based on a 1/20 reduced tax rate of 46.250 with certified appraisals from Tarrant Appraisal District. Prior Year Property Taxes Projected to remain flat with FY16 budget expectations. Penalties & Interest Projected to remain flat with FY16 budget expectations. Sales Tax Projection based on current year estimated collections with 5% growth less TIF allocation. Additional Sales Tax Increase based on 25% of projected sales tax revenues without TIF allocation. Mixed Drink Tax Projection to remain flat with FY16 estimated collections. Electric Franchise Projection to remain flat with FY16 estimated collections. Gas Franchise Projected decrease based on actual collections. Telephone Access Line Fees Decrease based on historic trend. Sanitation Services Franchise Increase based on approved rate structure. Recycling Franchise Projection to increase slightly from FY16 estimated collections. Cable Franchise Projected increase based on prior year actual receipts and growth. Water & Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Projected to remain flat with FY16 budget expectations. Health Permits Projected a slight decrease due to food establishments closed for highway reconstruction offset with some known increases in the number of food establishments at Glade Parks. Fire Permits Projected increase due to new construction. Contractors Regulatory License Projected to remain flat with FY16 budget expectations. Minimum Housing Projection based on multifamily inspection rate structure. Miscellaneous Permits and Fees Projected slight increase from FY16 budget based on historic trend. Building Permits Projected to remain flat with FY16 budget expectations. 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 decrease slightly from FY16 estimated collections. Library Fees Projected to decrease slightly from FY16 estimated collections. Ambulance Fees Projection based on FY16 year-end estimates with a slight increase. Alarm Revenue Projected to remain flat with FY16 budget expectations. Jail Revenue Projected to remain flat with FY16 budget expectations. Interest Income Projected to remain flat with FY16 budget expectations. Miscellaneous Projected to increase slightly from FY16 budget expectations. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY16 budget expectations. Transfers Based on administrative fees charged to utility operations and 1/3 of Euless' portion of the Car Rental Tax. 2-2 General Fund Multi -Year Analysis REVENUE SOURCE ACTUAL FY2013 ACTUAL FY2014 ACTUAL FY2015 BUDGETED FY2016 ESTIMATED FY2016 PROPOSED FY2017 FY16 Budget to FY17Proposed % Diff Property Taxes $9,740,510 $10,234,363 $10,855,011 $11,430,966 $11,198,530 $12,438,137 8.8% Franchise Fees $4,077,699 $47322,846 $4,403,348 $4,440,505 $4,428,529 $4,565,207 2.8% Sales & Use Taxes $10,157,469 $11,016,029 $11,537,264 $11,885,345 $12,531,750 $13,105,514 10.3% Fines & Fees $4,988,268 $5,026,499 $4,719,233 $4,888,027 $5,034,564 $4,840,541 (1.0%) Licenses & Permits $1,186,348 $1,321,041 $1,409,704 $1,041,100 $1;379,696 $978,535 (6.0%) Interest Income $40,710 $26,601 $55,022 $35,000 $55,537 $35,000 0.0% Int'gov't./Trans./Misc. $3,387,299 $3,417,838 $3,593,404 $3,634,147 $37730,726 $3,797,323 4.5% TOTAL REVENUES $33,578,303 $35,365,217 $36,572,985 $37,355,090 $38,359,332 $39,760,257 6.4% Source - PercentageRevenue . Revenues Average Property Taxes 29% 29% 30% 31% 29% 31% 29.78% Franchise Fees 12% 12% 12% 12% 12% 11 % 11.89% Sales & Use Taxes 30% 31% 32% 32% 33% 33% 31.73% Fines & Fees 15% 14% 13% 13% 13% 12% 13.39% Licenses & Permits 4% 4% 4% 3% 4% 2% 3.33% Interest Income 0.1% 0.1% 0.2% 0.1% 0.1% 0.1% 0.11% Int'govern./Misc. 10% 10% 10% 10% 10% 10% 9.76% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in the General fund. While indicating which revenue sources have experienced an increase or decrease, the chart indicates what percentage of the total revenue stream a source constitutes. While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in nature, and therefore are subject to sharp declines in slower economic periods. Through the years the trend now shows sales and use tax to be the largest source of revenues averaging 31.73% of the total. Previously this was property tax which is now the second highest source on average at 29.78% and fines third at 13.39%. Franchise Fees make up approximately 11.89% of total revenues with other sources varying from less than 1 % to a little under 10%. Recent trends are showing less reliance on other sources of revenues and more on the sales and use and property taxes. 2-3 General Fund Expenditures FY2016-201 7 Public Works PACS Capital Finance 5% 6% 5% City Admin 4% 2% Admin Srvcs 6% .,.�. Non -Depart 13% Police Development 33% 2% Fire 24% Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $ Diff % Diff. City Council $ 17.937 $ 40,875 $ 40,875 $ 40,680 $ (195) (0%) City Administration $ 504,597 $ 541,930 $ 541,930 $ 575,104 $ 33,174 6% City Secretary $ 336.531 $ 371,870 $ 371,870 $ 395,941 $ 24,071 6% Comm unications/Marketin $ 9.520 $ 23,475 $ 23,475 $ 23,475 $ - 0% Total - City Administration $ 868,587 $ 978,150 $ 978,150 $ 1,035,200 $ 57,050 6% Finance/Budget $ 212,152 $ 243,771 $ 243,771 $ 267,553 $ 23,782 10% Municipal Court $ 646,288 $ 726,114 $ 726,114 $ 769,777 $ 43,663 6% Accounting $ 231,109 $ 350,198 $ 350.198 $ 361,067 $ 10,869 3% Purchasing $ 82,733 $ 86,934 $ 86,934 $ 91,660 $ 4,726 5% Total - Finance $ 1,172,283 $ 1,407,017 $ 1,407,017 $ 1,490,057 $ 83,040 6% Emergency Management $ 30.687 $ 50,775 $ 50,775 $ 50,775 $ - 0% Police Code Compliance $ 1,557,533 $ 1,648,960 $ 1,648,960 $ 1,742,359 $ 93,399 6% Police Administration $ 812,660 $ 1,000,110 $ 1,000,110 $ 1,045,569 $ 45,459 5% Police Patrol $ 4,527,642 $ 5,118,244 $ 5,118,244 $ 5,463,098 $ 344,854 7% Police CID $ 1,647.512 $ 1,633,063 $ 1,633,063 $ 1,731,063 $ 98,000 6% Police Service $ 1,956,940 $ 2,072,180 $ 2,072,180 $ 2,030,972 $ (41,208) (2%) Police Detention $ 1,516,217 $ 1,600,720 $ 1,600,720 $ 1,565,305 $ 35,415 2% Total -Police $ 12,049,191 $ 13,124,052 $ 13,1245052 $ 13,629,141 $ 505,089 4% Fire Marshal/Education $ 505,747 $ 561,000 $ 561,000 $ 589,076 $ 28,076 5% Fire Administration $ 498,632 $ 514,693 $ 514,693 $ 528,987 $ 14,294 3% EMS/Suppression $ 7.848,980 $ 8,281,245 $ 8,281,245 $ 8,980,900 $ 699,655 8% Total -Fire $ 85853,360 $ 95356,938 $ 9,3565938 $ 10,098,963 $ 742,025 8% Information Services $ 326.822 $ 310,821 $ 310,821 $ 327,518 $ 16,697 5% Personnel $ 385,373 $ 408,839 $ 408,839 $ 416,262 $ 7,423 2% Facility Maintenance $ 906.574 $ 939,466 $ 939,466 $ 1,016,284 $ 76,818 8% Library $ 7047030 $ 728,164 $ 728,164 $ 755,972 $ 27,808 4% Total - Administrative Services $ 2,322,799 $ 2,387,290 $ 2,387,290 $ 2,516,036 $ 128,746 5% Planning & Development $ 290,454 $ 307.665 $ 307,665 $ 336,860 $ 29,195 9% Inspection Services $ 335,314 $ 353.221 $ 353.221 $ 379.716 $ 26,495 8% Total -Development $ 625,768 $ 660,886 $ 660,886 $ 7165576 $ 55,690 8% Recreation $ 603,688 $ 665,687 $ 665,687 $ 706.474 $ 40,787 6% Parks $ 1.115,351 $ 1,359,322 $ 1,359,322 $ 1,374,093 $ 14,771 1% Swimming Pools $ 125,535 $ 159,460 $ 159,460 $ 163,460 $ 4,000 3% Senior Center $ 228,250 $ 271,034 $ 271,034 $ 275,047 $ 4,013 1% Recreation Admin. $ 63.167 $ 71,341 $ 71,341 $ 76,024 $ 4,683 7% Total -Parks & Comm Srvcs $ 2,135,991 $ 29526,844 $ 2,526,844 $ 2,595,098 $ 68,254 3% Street Maintenance $ 1.456,054 $ 1,593,843 $ 1,593.843 $ 1,850,324 $ 256,481 16% Animal Control $ 270,262 $ 296,019 $ 296,019 $ 298,292 $ 2,273 1% City Engineer $ 43,477 $ 107,537 $ 107,537 $ 109,800 $ 2,263 2% Total - Public Works $ 1,769,793 $ 1,997,399 $ 1,997,399 $ 2,258,416 $ 261,017 13% Legal Services $ 128,843 $ 130,000 $ 130,000 $ 175,000 $ 45,000 35% Non -Departmental $ 4,667,992 $ 4,751,498 $ 5,155,245 $ 5,209,274 $ 457,776 10% Betterment $ 23,144 $ 29,000 $ 29,000 $ 29,000 $ - 0% Total - Non -Depart. $ 4,819,978 $ 4,910,498 $ 5,314,245 $ 5,413,274 $ 502,776 10% Total Operating Expenses $ 34,617,750 $ 37,349,074 $ 37,752,821 $ 39,752,761 $ 2,403,687 6% Ca ital Expenses $ 1,756,363 $ 2.411.193 $ 1,535,389 $ 2,099,305 $ 311,888 13% Total Expenses $ 36,374,112 $ 39,760,267 $ 39,288,210 $ 41,852,066 $ 2,091,799 5% 2-4 PROPERTY TAXES Estimated Revenues FY17 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $3,269,238,631 $3,269,238,631 TIF Increment Value $70,479,212 Proposed Tax Rate per $100 Valuation 0.363053 0.099447 Estimated Tax Levy $12,124,946 $3,251,160 Ceiling Revenues $859,744 TIF Allocations ($456,632) General Fund Collections $12,528,058 Est. Percent of Collection (O&M and I&S) 98.50% 100.00% Estimated General Fund Collections $12,340,137 $3,251,160 Total Collections $12,796,769 $3,251,160 Proposed Fund Distribution Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance - General Fund 0.363053 78.50% $12,340,137 $ 2,651,275 $ 14,991,412 Interest and Sinking - Debt Service Fund 0.099447 21.50% $3,251,160 $ - $ 3,251,160 TOTAL 0.462500 100.00% $15,591,297 $ 2,651,275 $ 18,242,572 Ten Year Breakdown of Tax Rate 0,500000 0,450000 - RF 0.400000 = 0.350000 0.300000 7 R 0.250000 O O r 0.200000 EA N d 0.150000 aN+ 0.100000 U 0.050000 0.000000 2008 2009 2010 20''.1 2012 2013 2014 2015 2016 Proposed 2017 ■ Interest & Sinking ■ Operating & Maintenance Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 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 2016 0.366571 0.100929 0.467500 Proposed 2017 0.363053 0.099447 0.462500 R Property Tax Revenues YTD Collection Review As of June 30, 2016 Revenue Type FY 2015-16 FY 2014-15 CY Increase/ (Decrease) from PY % of Change from PY Current Year $ 14,410,304 $ 13,915,929 $ 494,375 3.6% Prior Year $ (9,066) $ 56,994 $ (66,060) (115.9%) Penalty & Int. $ 74,367 $ 64,329 $ 10,038 15.6% Total $ 14,475,605 1 $ 14,037,252 $ 438,353 3.1% Note: Collections include General & Debt Service. and City portion of TIRZ property tax. Property Tax Monthly Revenues Current Year Collections Month FY 2015-16 FY 2014-15 CY Increase/ (Decrease) from PY % of Change from PY October $ 216,315 $ 590,561 $ (374,246) (63.4%) November $ 309,768 $ 563,245 $ (253,477) (45.0%) December $ 4,382,978 $ 4,909,035 $ (526,057) (10.7%) January $ 4,557,747 $ 4,149,029 $ 408,718 9.9% February $ 4,429,056 $ 3,442,246 $ 986,810 28.7% March $ 176,918 $ 152,627 $ 24,291 15.9% April $ 80,935 $ 207,141 $ (126,206) (60.9%) May $ 117,960 $ (196,291) $ 314,251 (160.1%) June $ 138,627 $ 98,336 $ 40,291 41.0% July August September FYTD Total $ 14,410,304 $ 13,915,929 1 $ 494,375 3.6% Note: Collections do not include Penalties or Interest. Property Tax Revenues by Month Current Year Collections $5 $4 C $3 $2 $1 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep ■ FY 2015-16 ®FY 2014-15 2-6 Summary of City of Euless 10 General Fund Sales Tax FY2012-13 Monthly YTO %of Total FY2013-14 Monthly YTD %of Total FY2014-15 Monthly YTO %of Total FY2015-16 Monthly YTD Monthly Incl(Dec) from PY %of Projected Mo%of Change from PY FY2016-16 Projected Projected Over/(Under) Budget $ 9,442,356 Oct $ 625,197 $ 625,197 8% $ 653.846 $ 653,846 8% $ 747,162 $ 747,162 8% $ 823,195 $ 023,195 $ 76,033 8% 10.18 % $ 10,336,477 $ 894,121 Nov $ 688,150 $ 1 313.347 16 % $ 753.920 $ 1,407,766 16% $ 833,683 $ 1,580,845 18% $ 971,736 $ 1,794,931 $ 138,053 17% 16.56% $ 10,563,520 $ 1 121 164 Dec $ 685,672 $ 1,999,018 25 % $ 646,189 $ 2,053,955 24 % $ 745,492 $ 2,326,337 26 % $ 809,209 $ 2,6D4,139 $ 63,716 25 % 8.55% $ 10,457,570 $ 1,015,214 Jan $ 575,688 $ 2 574.707 32 % $ 604,789 $ 2,658,744 31 % $ 654,803 $ 2,981,140 33% $ 663,820 $ 3,267,959 $ 9,017 32 % 1.38 % $ 10,191,306 $ 748,950 Feb $ 764,899 $ 3,339,606 42 % $ 822,0013 $ 3,480,752 40% $ 766,855 $ 3,747,995 42% $ 964,265 $ 4,232,225 $ 197,410 41 % 25.749/6 $ 10,293,025 $ 850,669 Mar $ 594,892 $ 3,934,497 49 % $ 623,801 $ 4,104,553 48 % $ 667,149 $ 4,415,144 49 % $ 752,501 $ 4,984,725 $ 85,352 48% 12.79 % $ 10,286,075 $ 843,719 Apr $ 590,215 $ 4,524,712 57% $ 707,641 $ 4,812,194 56 % $ 610,415 $ 5,025,560 56 % $ 772,525 $ 5,757,251 $ 162,110 56 % 26.56 % $ 10,285,273 $ 842,917 May $ 744 065 $ 5,269,577 66% $ 821,152 $ 5633,346 65% $ 854,356 $ 5,879,915 66% $ 997,088 $ 6,754,339 $ 142,732 66% 16.71 % $ 10,310,473 $ 868,117 Jun $ 650 183 $ 5 919 760 74 % $ 697 625 $ 6 330 971 74 % $ 750 708 $ 6,630,624 74 % $ 800 508 $ 7 554 846 $ 49 799 74°,fi 6.63% 1 10 244 175 $ 801,019 Jul $ 662 907 $ 6 582 667 82% $ 692,668 $ 7,023,639 82 % $ 625,087 $ 7,255,710 81 % $ 808,570 $ 8 363 416 $ 183 4t13 81 % 29.35 % $ 162 0 292 524 $ 850,161. Aug $ 760,620 1 $ 7,343,287 92 % 1 $ 855,086 1 $ 7,878,725 92% 1 $ 902,686 1 $ 8,158,396 91 % Se $ 647,259 1 $ 7,990,546 100% 1 $ 722,513 1 $ 8,601,238 100% 1 $ 815,233 1 $ 8,973,629 100% AVG: $ 665,879 HI: $ 764,899 LO: $ 575,688 $1,200,000 N J $1,000,000 $800,000 $600,000 i $400,000 I $200,000 o Gt T I U � a,JOJ,410 AVG: $ 716,770 AVG: $ 747,802 AVG: $ 836,342 HI: $ 855,086 HI: $ 902,686 HE $ 997,088 LO: $ 604789 LO: $ 610,415 LO: $ 663,820 General Sales Tax Revenue J I,,u,,,- la.zt` Nov Dec Jan Feb Mar Apr May Jun Jul Aug i FY 2012-13 A FY 2013-14 u FY 2014-15 111 FY 2015-16 Sep N 00 City of Euless Summary of 1/4d Additional Sales Tax FY2012-13 Monthly YTD %of Total FY2013-14 Monthly YTD %of Total FY2014-16 Monthly YTD %of Total FY2015-16 Monthly YTD Monthly Inci(Dec) from PY %of Projected Me %of Change from PY FY2015-16 Projected Projected Over/(Under) Budget $2 360 589 Oct $ 156,299 $ 156,299 8% $ 163,462 $ 163,462 8% $ 186,791 $ 186,791 8% $ 205,799 $ 205,799 $ 19,008 8% 10.18% $ 2,584,116 $ 223,527 Nov $ 172,038 $ 328,337 16 % $ 188,480 $ 351,942 16 % $ 208,421 $ 395,212 18% $ 242,934 $ 448,733 $ 34,513 17% 16.56% $ 2,640,1378 $ 280,289 Dec $ 171,418 $ 499,755 25% $ 161,547 $ 513,489 24 % $ 186,373 $ 581 585 26% $ 202,302 $ 651,035 $ 15,929 25 % 8.55 % $ 2,614,392 $ 253,803 Jan $ 143,922 $ 643,677 32 % $ 151,197 $ 664,686 31 % $ 163,701 $ 745,286 33 % $ 165,955 $ 816,990 $ 2,254 32 % 1.38% $ 2,547,1326 $ 107,237 Feb $ 191,225 $ 834,901 42% $ 205,502 $ 870,188 40 % $ 191,714 $ 936,999 42 % $ 241,066 $ 1,058,056 $ 49,353 41 % 25.74% $ 2,573,256 $ 212,667 Mar $ 148,723 $ 983,624 49% $ 155,950 $ 1,026,138 48% $ 166,787 $ 1,103,787 49% $ 188,125 $ 1,246,181 $ 21,338 48% 12.79% $ 2,571,518 $ 210,929 Apr $ 147,554 $ 1,131,178 57% $ 176,910 $ 1,203,049 56% $ 152,604 $ 1,256,390 56% $ 193,131 $ 1,439,313 $ 40,527 56% 26.56% $ 2,571,318 $ 210,729 May $ 186,216 $ 1 317 394 66% $ 205,268 $ 1,408,336 65 % $ 213,589 $ 1,469,979 66% $ 249,272 $ 1,688,585 $ 35.683 66% 16.71 % $ 2,577,618 $ 217,029 Jun $ 162,546 $ 1 479 940 74 % $ 174 406 $ 1 582 743 74 % 1 1 B7 677 $ 1 657 656 74% $ 200 127 $ 1 888 712 $ 12 450 74% 6.63 % $ 2,561,044 $ 200,455 Jul $ 165 727 $ 1 645 667 82% $ 173167 $ 1 755 910 82% $ 156 272 $ 1 813 928 81 % $ 202 143 $ 2 09D 854 $ 45 871 81 % 29.35% $ 2,573,131 $ 212 542 Aug $ 190,155 $ 1,835,822 92% 1 $ 213,772 1 $ 1,969,681 92% $ 225,672 1 $ 2,039,600 91 % Se $ 161,815 $ 1,997,636 100% 1 $ 180,628 1 $ 2,150,309 100% $ 203,808 1 $ 2,243,408 100% 7IV a L,u-du,004 i ztu'vL0 IO.2/l5 AVG: $ 166,470 AVG: $ 179,192 AVG: $ 186,951 AVG: $ 209,085 HI: $ 191,225 HI: $ 213,772 HE $ 225,672 HI: $ 249,272 LO: $ 143,922 LO: $ 151,197 LO: $ 152,604 LO: $ 165,955 $300,000 -- 1/4¢ Additional Sales Tax Revenue $250,000 $150,000 I $100,000 I i $50,000 $-,.._.- Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep u FY 2012-13 1 FY 2013-14 r FY 2014-15 ■ FY 2015-16 City of Euless Gross Receipts Revenues FY 2013-14 Actual % of Total FY 2014-15 Actual % of Total FY 2015-16 Actual YTD through 6/30/16 % of Total Electric $ 1,719,259 39.8% $ 1,663,483 37.8% $ 1,289,276 42.6% Gas $ 425,948 9.9% $ 418,057 9.5% $ 262,511 8.7% Telephone $ 330,022 7.6% $ 294,921 6.7% $ 152,399 5.0% Sanitation $ 194,961 4.5% $ 216,644 4.9% $ 167,622 5.5% Recycling $ 16,526 0.4% $ 17,629 0.4% $ 13,688 0.5% Cable $ 672,194 15.5% $ 787,037 17.9% $ 376,257 12.4% Water/NW Utility $ 963,936 22.3% $ 1,005,577 22.8% $ 762,720 25.2% Total Gross Receipt Taxes $ 4,322,846 100.0% $ 4,403,348 100.0% $ 3,024,473 100.0% C is FY 2013-14 Water/W W Utility 4.si7. 7.63% 9.85% Water/Wt.r i.or�., 25.2 Cable 12.44%� Recycling 0.45 % Electric 39.77% Water/) 22 Cab 17.8 FY 2015-16 4.92 % FY 2014-15 r erepnone 6.70% Electric 37.79% Gas 9.49% I 2-9 City of Euless Municipal Court Revenues FY 2013-14 FY 2014-15 FY 2015-16 Month MONTHLY CUMULATIVE %of Total MONTHLY% CHANGE PY % of MONTHLY CUMULATIVE Total MONTHLY°/ CHANGE PY MONTHLY CUMULATIVE MONTHLY% CHANGE PY FYE PROJECTED PROJECTED VARIANCE $ 3,345,300 October $ 344,532 $ 344,532 10% 4.4% $ 306,080 $ 306,080 10% -11.2% $ 301,936 $ 301,936 -1.4% $ 3,025,538 $ (319,762) November $ 245,730 $ 590,262 17% 15.6% $ 189,519 $ 495,599 16% -22.9% $ 253,083 $ 555,019 33.5% $ 3,338,392 $ (6,908) December $ 249,075 $ 839,337 24% 15.5% $ 235,050 $ 730,649 24% -5.6% $ 220,981 $ 776,000 -6.0% $ 3,224,499 $ (120,801) January $ 289.958 $ 1,129,296 33% 7.2% $ 236,711 $ 967,360 32% -18.4% $ 229,954 $ 1,005,954 -2.9% $ 3,131,654 $ (213,646) February $ 404,438 $ 1,533,734 44% -4.8% $ 329,054 $ 1,296.414 43% -18.6% $ 439,965 $ 1,445,919 33.7% $ 3,336,144 $ (9,156) March $ 353,110 $ 1,886,844 54% 39.3% $ 276,223 $ 1,572,637 52% -21.8% $ 306,337 $ 1,752,256 10.9% $ 3.308,977 $ (36,323) April $ 287.803 $ 2,174,647 63% 9.0% $ 248,716 $ 1,821,353 60% -13.6% $ 204,484 $ 1,956,740 -17.8% $ 3,198,501 $ (146,799) May $ 291,385 $ 2,466,032 71% 1 -6.5% $ 224,984 $ 2.046,337 67% -22.8% $ 275,689 $ 2,232,430 22.5% $ 3,232,526 $ (112,774) June $ 240,283 $ 2,706,315 78% 29.8% $ 230,814 $ 2,277,151 75% -3.9% $ 222.793 $ 2,455,223 -3.5% $ 3,217,609 $ (127,691) July $ 298,193 $ 3,004.508 87% 21.3% $ 276,913 $ 2,554,064 84% -7.1% August $ 226,905 $ 3,231.413 93% 30.2% $ 255,135 $ 2,809,199 92% 12.4% September $ 240,739 $ 3,472,152 100 % 54.1 % $ 240,495 $ 3,049,694 100 % -0.1 Total I $ 3,472,152 $ 3,049,694 $ 2,455,223 7.82% 0 Municipal Court Monthly Revenues $500 V) $450 a $400 0 o $350 $300 $250 _ $200 $150 0 $100 $50 $-. October November December January February March April May June July August September FY 2013-14 ®FY 2014-15 ■ FY 2015-16 Juvenile Case Fund Revenues are included. Month City I DFW I Monthly Cu I Total �ve 'Oct 2,796 212 3,008 3,008 Nov 2,147 1 93 1 2,240 1 5,248 Apr 2,710 459 3,169 1 18,472 Ma 2261 2,5331 0,38036 Ju330 23 Jun 194 290 2,484 20 Auo 2,167 232 2,399 2,9 City of Euless Case Volume Analvsis C I 1,599 111 1, 715 10,403 2,063 86 2,149 12,552 2,052 101 1 2,153 1 14,705 2,331 66 1 2,397 1 17,102 27,391 1 1,494 1 28,885 94.8%1 5.2 % 100.07/ City I DFW I Monthly I Cu Totalive I MO from pY Change l YT from PY gel 2,475 123 1 ----_ 2,598 2,598 T 3.34%1 3.34% 2,103 69 1 2,172 1 4,770 1 11.21%1 6.78% 2,321 1 92 1 2,413 1 11,776 1 40.70%1 13.20% 1,226 96 1,322 13,098-38.48% 4.35% 1,933 113 2,046 15,144 -4.97% 2t 2,038 118 2,156 1 17,300 1 -10.05%1 1.16% 2,310 105 2,415 1 19,715 1 -11.70 % -0.62% 854 1 19,715 1.3� 100.0°r Municipal Court Cases Filed by Month 3,500 3,000 2,500 2,000 1,500 FY 2015-16 DFW Airport 1,000 ®FY 2015-16 City of Euless 500 4 FY 2014-15 Totals 0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Comparison of FY 2014-15 to FY 2015-16 City of Euless Development Revenues Month FY 2013-14 % of MONTHLY YTD Total FY 2014-15 % Of MONTHLY YTD Total MONTHLY YTD FY 2015-16 MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $1,044,900 October $ 677480 $ 67,480 5% $ 126,140 $ 126,140 9% $ 79,178 $ 79,178 (37.23%) $ 1,129,060 $ 84,160 November $ 59,982 $ 127,462 10% $ 84,761 $ 210,901 15% $ 99,392 $ 178,570 17.26% $ 1,454,461 $ 409,561 December $ 52,772 $ 180,234 14% $ 113,770 $ 324,671 23% $ 147,018 $ 325,588 29.22% $ 1,779,449 $ 734,549 January $ 223.076 $ 403,310 30% $ 120,017 $ 444,688 31% $ 142,460 $ 468,048 18.70% $ 1,511,557 $ 466,657 February $ 75,207 $ 478,517 36% $ 95,209 $ 539,897 38% $ 113,445 $ 581,493 19.15% $ 1,564,255 $ 519,355 March $ 66,642 $ 545,159 41% $ 141,177 $ 681,074 48% $ 115,570 $ 697,063 (18.14%) $ 1,559,867 $ 514,967 April $ 228.535 $ 773,694 58% $ 160,783 $ 841,857 60% $ 151,979 $ 849,042 (5.48%) $ 1,438,950 $ 3947050 May $ 91,466 $ 865,160 65% $ 108,842 $ 950,699 67% $ 155,241 $ 1,004,283 42.63% $ 1,514,535 $ 469,635 June $ 122,187 $ 987,347 75% $ 100,479 $ 1,051,178 74% $ 140,106 $ 1,1447389 39.44% $ 1,536,541 $ 491,641 July $ 88,069 $ 1,075,416 81% $ 158,126 $ 1,209,304 86% August $ 96,538 $ 1,171,954 88% $ 92,459 $ 1,301,763 92% September 1 $ 153,040 $ 1,324,994 100% $ 110,364 $ 1,412,127 100% Total $ 1,324,994 $ 1,412,127 $ 1,144,389 8.87% Development Revenues by Month $250,000 $200,000 $150,000 $100,000 $50,000 ' October November December January E3 FY 2013-14 February March April ® FY 2014-15 May June July ■ FY 2015-16 August September City of Euless Ambulance Revenues-Intermedix FY 2014-15 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 $ 22,030 $ 4,403 $ 48,501 $ 5,156 $ 80,089 August $ 15,640 $ 4,939 $ 50,605 $ 15,154 $ 86,338 September $ 18,684 $ 8,970 $ 60,878 $ 15,843 $ 104,375 Totals $ 243,052 $ 71,864 $ 631,770 $ 90,844 $ 1,037,530 FY 2015-16 Month Medicare Medicaid Insurance Private Pay Total October $ 25,024 $ 5,119 $ 35,174 $ 9,751 $ 75,068 November $ 17,739 $ 2,905 $ 52,666 $ 2,265 $ 75,576 December $ 16,662 $ 4,389 $ 44,813 $ 2,682 $ 68,546 January $ 19,452 $ 4,599 $ 31,069 $ 6,039 $ 61,160 February $ 14,581 $ 3,360 $ 48,909 $ 10,940 $ 77,789 March $ 25,902 $ 8,977 $ 95,340 $ 3,830 $ 134,049 April $ 21,934 $ 8,121 $ 12,567 $ 4,801 $ 47,422 May $ 44,798 $ 9,826 $ 53,364 $ 10,637 $ 118,624 June $ 24,276 $ 4,860 $ 70,469 $ 9,176 $ 108,780 Jul Auciust September Totals $ 210,367 1 $ 52,155 $ 444,371 $ 60,121 $ 767,014 7% 24% FY 2014-15 Year -to -Date --- 62% ■ Medicare Medicaid ■ Insurance Private Pay � 7% ❑ ' 7� FY 2015-16 Year -to -Date 58% 8% 27% 3 ■ Medicare 0 Medicaid w Insurance 1 Private Pay 2-13 BETTERMENT FUND Contributions FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 YTD* Total Customers 24,951 24,975 28,905 28,728 21,426 Average # of Monthly Contributors 2,636 3,504 2,511 2,487 1,851 % of Monthly Contributors 10.56% 14.03% 8.69% 8.66% 8.64% Total $ Contributed $15,813 $15,770 $15,069 $14,923 $11,107 Expenditures FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 YTD* 1+1=2 Program' $ 449 $ 663 $ 3,748 $ 1,695 $ 2,695 Christmas Festival $ 489 $ 5,563 $ 4,417 $ 4,745 $ 6,535 Honorarium 2 $ 10,000 $ 9,999 $ 9,744 $ 16,704 $ 10,400 Total Expenditures $ 10,938 $ 16,225 $ 17,909 $ 23,144 $ 19,630 * Year -to -Date figures reported through June 2016. Breakdown of Expenditures 1+1=2 Program 14% z FY 2016 Year -to -Date Honorarium Expenditures 5: Christmas Festival 33% Supports free tree program at Arbor Daze. 2 Supports Library programming such as MasterWorks Music and Arts Series. 2-14 WATER &t WASTEWATER FUND, REVENUES Et EXPENDITURES Water Et Wastewater Revenues Water Et Wastewater Revenue Assumptions Water Et Wastewater Expenditures Water Rate Impact Wastewater Rate Impact Utility Rate History Water & Wastewater Revenues FY2016-201 7 Recycling Other (1) 1% z°io Sanitati 1% Wastewater 37% Penalties Reclaimed Water 1% 1% later 57% 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 FY16 Budget to Water & Wastewater Actual Budget Estimated Budget FY17 Proposed Revenues FY 15 FY 16 FY 16 FY 17 $ Diff % Diff. Interest Income(') $ 22,185 $ 12,000 $ 17,265 $ 12,000 $ - 0% Sanitation $ 199,676 $ 195,000 $ 205,000 $ 205,000 $ 10,000 5% Water Service $ 11,454,505 $ 12,489,527 $ 12,489,527 $ 13,359,457 $ 869.930 7% Wastewater Service $ 7,405,330 $ 8,403,094 $ 8,403,094 $ 8,571,561 $ 168,467 2% Reclaimed Water Service $ 100,362 $ 266,813 $ 266,813 $ 319,672 $ 52,859 20% New Meters(') $ 56,035 $ 60,000 $ 60,000 $ 60,000 $ - 0% Reconnect Fees(') $ 223,260 $ 220,000 $ 230,000 $ 230,000 $ 10.000 5% Inspection Fees(') $ 231,981 $ 85,000 $ 180,000 $ 100,000 $ 15,000 18% Miscellaneous(') $ 38,668 $ 35,000 $ 35,263 $ 35,000 $ - 0% Penalties $ 223,520 $ 230,000 $ 230,000 $ 230,000 $ 0% Initiations/Transfer Fees(') $ 33,855 $ 30,000 $ 30,000 $ 30,000 $ - 0% Recycling Fees $ 336,180 $ 320,000 $ 340,000 $ 340,000 $ 20,000 6% Use of Rate Stabilization $ 271,086 $ 135,235 $ 135,235 $ 226.003 $ 90,768 67% Rate Stabilization Rebate $ 271,086 $ 135,235 $ 135,235 $ 226,003 $ 90,768 67% TOTAL REVENUES $ 20,325,557 $ 22,346,434 $ 22,486,962 $ 23,492,690 $ 1,146,256 5% Use of Reserves $ 92,703 $ 479,062 $ - $ 233,074 $ 245,988 51 TOTAL RESOURCES $ 20,418,260 $ 22,825,496 $ 22,486,962 $ 23,725,764 $ 900,268 4% The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 3-1 WATER & WASTEWATER FUND FY17 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Interest Income Projected to remain flat. Sanitation Services Increase based on approved rate structure. Water Service Consumption is estimated to increase .5% over FY2016 year- end projections. Pass-thru increase of 200 per 1000 gallons with a $1.00 increase in the base rate for residential customers. Wastewater Service Decrease of 4.6% in treatment volume compared to FY2016 year-end projections. Pass-thru increase of 130 per 1000 gallons with a $1.00 increase in the base rate. Reclaimed Water Service Consumption based on fiscal year-end projections. Rates per tier are based on 89% of the potable water rate per tier. Sale of New Meters Projected to remain flat with FY2016 budget expectations. Reconnect Fees Projected to remain flat with FY2016 estimated collections. Inspection Fees Projected to increase over FY2016 budget expectations. Miscellaneous Projected to remain flat with FY2016 budget expectations. Penalties Projected to remain flat with FY2016 estimated collections. Initiation & Transfer Fees Projected to remain flat with FY2016 estimated collections. Recycling Fees Projected to increase slightly over FY2016 budget expectations. 3-2 Water & Wastewater Expenditures FY2016-2017 Non -Depart. 37% Capital GIS 1% 3% Wastewater Treatment 18% Water Di! d' 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 FYI Budget to Water & Wastewater Actual Budget Estimated Budget FYI Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $ Diff % Diff. Water Office $ 401,615 $ 442,746 $ 441,096 $ 455,034 $ 12,288 3% Total -Finance $ 401,615 $ 442,746 $ 441,096 $ 455,034 $ 12,288 3% City Engineer $ 283,051 $ 312,389 $ 310,789 $ 321,339 $ 8,950 3% Water Production $ 7,015,816 $ 7,198,968 $ 7,201,968 $ 7,760,394 $ 561,426 8% Water Distribution $ 781,513 $ 923,870 $ 920,870 $ 1,027,179 $ 103,309 11% Wastewater Treatment $ 3,337,940 $ 4,370,324 $ 4,370,324 $ 4,384,457 $ 14,133 0% Meter Reading $ 60,034 $ 63,612 $ 63,612 $ 66,323 $ 2,711 4% Total -Public Works $ 11,478,354 $ 12,869,163 $ 12,867,563 $ 13,559,692 $ 690,529 5% Recycling $ 29,704 $ 41,300 $ 417300 $ 41,300 $ - 0% GIS/Information Services $ 495,644 $ 572,265 $ 572,265 $ 614,373 $ 42,108 7% Legal Services $ 72.863 $ 75,000 $ 75,000 $ 85,000 $ 10,000 13% Non -Departmental $ 7,357.526 $ 8,235,460 $ 8,252,762 $ 87681,030 $ 445,570 5% Total -Non Departmental $ 7,955,738 $ 8,924,025 $ 8,941,327 $ 9,421,703 $ 497,678 6% Total Operating Expenses $ 19,835,706 $ 22,235,934 $ 22,249,986 $ 23,436,429 $ 1,200,495 5% Capital Expenses $ 582,554 $ 479,062 $ 245,988 $ 233,074 $ 245,988 51% Total Expenses $ 20,418,260 $ 22,714,996 $ 22,495,974 $ 23,669,503 $ 954,507 4% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the expected increases and decreases in costs within the past year. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 3-3 A. I `'Cr� WATER SERVICE RATES olic� Current Rates: Proposed Rates: Meter Charge: Meter Charge: Meter Size (inches) Monthly Charge Meter Size (inches) Monthly Charqe 5/8-3/4 $ 9.75 5/8-3/4 $ 10.75 1 $ 11.39 1 $ 12.56 1 1 /2 $ 15.97 1 1 /2 $ 17.61 2 $ 26.45 2 $ 29.16 3 $ 53.80 3 $ 59.32 4 $ 94.85 4 $ 104.58 5 $ 149.57 5 $ 164.91 6 $ 213.42 6 $ 235.31 Residential Volume Charge per 1,000 gallons (tgals) Residential Volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 3.24 0-2 tgals $ 3.44 a 3-8 tgals $ 4.17 3-8 tgals $ 4.37 9-15 tgals $ 4.74 9-15 tgals $ 4.94 16-35 tgals $ 5.27 16-35 tgals $ 5.47 Over 35 tgals $ 5.87 Over 35 tgals $ 6.07 Single Family Residential Rate Stabilization Refund: Single Family Residential Rate Stabilization Refund: 150 per 1,000 (tgals) up to 15 tgals/monthly 250 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 15¢/tgal $ 135,234 Estimated total refund @ 250/tgal $ 226,003 Estimated refund volume in tgals: 901,560 Estimated refund volume in tgals: 904,013 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 $ 4.50 0-2 tgals $ 4.70 3-8 tgals $ 4.50 3-8 tgals $ 4.70 9-15 tgals $ 4.74 9-15 tgals $ 4.94 16-35 tgals $ 5.27 16-35 tgals $ 5.47 Over 35 tgals $ 5.87 Over 35 tgals $ 6.07 Other Volume Charges per 1,000 gallons (tgals) Other Volume Charges per 1,000 gallons (tgals) Commercial & Multi -family $ 4.50 Commercial & Multi -family $ 4.70 Fire Hydrant & Gas Wells $ 9.76 Fire Hydrant & Gas Wells $ 9.96 Supplemental Irrigation $ 9.76 Supplemental Irrigation $ 9.96 Reclaimed Volume Charge per 1,000 gallons (tgals) Reclaimed Volume Charge per 1,000 gallons (tgals) Non -Boosted $ 1.55 Non -Boosted $ 1.60 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ 4.05 0-8 tgals $ 4.18 9-15 tgals $ 4.27 9-15 tgals $ 4.40 16-35 tgals $ 4.74 16-35 tgals $ 4.87 Over 35 tgals $ 5.28 Over 35 tgals $ 5.40 Construction & Gas Wells $ 8.30 Construction & Gas Wells $ 8.47 3-4 WASTEWATER SERVICE RATES Current Rates: Proposed Rates: Residential Base Charge: Residential Base Charge: Base Charge: Base Charge: Within Corporate Limits $ 8.50 Within Corporate Limits $ 9.50 Outside Corporate Limits $ 13.00 Outside Corporate Limits $ 14.00 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) 3.59 n Within Corporate Limits $ 3.72 Within Corporate Limits $ Outside Corporate Limits $ 3.59 Outside Corporate Limits $ 3.72 Commercial and Industrial Charges: Commercial and Industrial Charges: Base Charge: Base Charge: Within Corporate Limits $ 8.50 Within Corporate Limits $ 9.50 Outside Corporate Limits $ 13.00 Outside Corporate Limits $ 14.00 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 $ 3.59 Within Corporate Limits $ 3.72 Outside Corporate Limits $ 3.59 Outside Corporate Limits $ 3.72 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 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 FY15 $8.95 $2.97 $3.90 $4.47 $5.00 $5.60 FYI $9.75 $3.24 $4.17 $4,74 $5.27 $5.87 FYI Proposed $10.75 $3.44 $4.37 $4.94 $5.47 $6.07 WASTEWATER 90% of Metered Year Base Rate Water DRAINAGE FEE Lot Less Year Than 5 Acres 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 FYI $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 FYI $8.50 $3.59 FYI $2.50 FY17 Proposed $9.50 $3.72 FYI $2.50 3-6 OTHER FUNDS, REVENUES Et EXPENDITURES �. 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 Et Workers Comp, CYTD Debt Service Operating Funds �11 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 15 Budget FY 16 Estimated FY 16 Proposed Budget FY 17 FYI Budget to FYI Proposed $ Diff % Diff. Service Center Fund: Revenues $ 1,203,285 $ 1,283,352 $ 1,283,392 $ 1,309,545 $ 26,193 2% Operating Expenses $ 1,171,473 $ 1,283,352 $ 1,283,352 $ 1,307,033 $ 23,681 2% Use of Reserves $ - $ - $ - $ 25,500 $ 25,500 0% Capital Expenses $ 10,559 $ - $ - $ 25,500 $ 25,500 0% Drainage Utility System: Revenues $ 719,706 $ 719,280 $ 719,100 $ 719,280 $ - 0% Operating Expenses $ 569,438 $ 716,150 $ 716,150 $ 696,409 $ (19,741) (3%) Use of Reserves $ - $ 60,000 $ 57,050 $ 75,000 $ 15,000 25% Capital Expenses $ 125,000 $ 60,000 $ 60,000 $ 75,000 $ 15,000 25% Recreation Classes: Revenues $ 590,454 $ 555,830 $ 583,830 $ 583,830 $ 28,000 5% Operating Expenses $ 495,610 $ 552,841 $ 552,841 $ 570,841 $ 18,000 3% Use of Reserves $ - $ 123,936 $ 92,947 $ 75,514 $ (48,422) (39%) Capital Expenses $ 72,412 $ 123,936 $ 123,936 $ 75,514 $ (48,422) (39%) Arbor Daze: Revenues $ 48,107 $ 80,000 $ 70,000 $ 80,000 $ - 0% Operating Expenses $ 58,771 $ 79,500 $ 79,500 $ 79,500 $ - 0% Use of Reserves $ 10,663 $ - $ 9,500 $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 4,158,032 $ 4,594,912 $ 4,240,299 $ 4,476,442 $ (118,470) (3%) Operating Expenses $ 4,080,145 $ 4,544,913 $ 4,229,395 $ 4,417,580 $ (127,333) (3%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Revenues $ 1,158,582 $ 1,575,440 $ 1,447,960 $ 1,437,300 $ (138,140) (9%) Operating Expenses $ 1,227,838 $ 1,570,007 $ 1,470,656 $ 1,350,037 $ (219,970) (14%) Use of Reserves $ 69,256 $ - $ 22,696 $ 49,985 $ 49,985 0% Capital Expenses $ - $ - $ - $ 49,985 $ 49,985 0% Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Service Center Fund is used to account for the maintenance of the City's motor vehicles. The Drainage Fund is used to account for the acquisition, operation, and maintenance of the city's municipal drainage utility system. The Recreation Class Fund is used to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis. The Arbor Daze Fund is used to account for expenses related to the annual festival, funded by sponsorships and booth rentals. The Texas Star Golf Course and Texas Star Sports Complex Funds are used to account for the operations and maintenance of these facilities which are supported primarily by user charges. 4-1 Special Revenue Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Special Revenue Funds Actual FY 15 Budget FY 16 Estimated FY 16 Proposed Budget FY 17 FYI Budget to FY17 Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 392,100 $ 425,757 $ 592,534 $ 651,666 $ 225,909 53% Operating Expenses $ 304,407 $ 370,721 $ 447,067 $ 637,909 $ 267,188 72% Use of Reserves $ - $ 80,000 $ - $ 153,476 $ 73,476 92% Capital Expenses $ 56,914 $ 80,000 $ 70,524 $ 153,476 $ 73,476 92% Juvenile Case: Revenues $ 103,143 $ 101,030 $ 108,200 $ 113,700 $ 12,670 13% Operating Expenses $ 77,210 $ 86,010 $ 86,010 $ 90,681 $ 4,671 5% Use of Excess Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% EDC %0 Sales Tax: Revenues $ 4,609,425 $ 4,652,104 $ 5,052,550 $ 5,311,100 $ 658,996 14% Operating Expenses $ 4,219,245 $ 4,097,391 $ 4,118,906 $ 4,227,246 $ 129,855 3% Use of Reserves $ - $ 1,553,098 $ - $ 3,071,565 $ 1,518,467 98% Capital Expenses $ 212,065 $ 1,553,098 $ 880,198 $ 3,071,565 $ 1,518,467 98% CCPD %0 Sales Tax: Revenues $ 2,274,257 $ 2,290,945 $ 2,477,500 $ 2,601,325 $ 310,380 14% Operating Expenses $ 1,823,226 $ 2,253,636 $ 2,253,636 $ 2,596,932 $ 343,296 15% Use of Reserves $ - $ 237,825 $ 13,961 $ 275,747 $ 37,922 16% Capital Expenses $ 113,241 $ 237,825 $ 237,825 $ 275,747 $ 37,922 16% Police Seized Assets Fund: Revenues $ 509 $ - $ 1,000 $ 1,000 $ 1,000 0% Operating Expenses $ 164,309 $ 175,092 $ 175,092 $ 156,108 $ (18,984) (11%) Use of Reserves $ 163,800 $ 235,092 $ 234,092 $ 155,108 $ (79,984) (34%) Capital Expenses $ - $ 60,000 $ 60,000 $ - $ (60,000) (100%) Police Drug Fund Revenues $ 268,845 $ 1,000 $ 14,590 $ 700 $ (300) (30%) Operating Expenses $ - $ 1,000 $ 1,000 $ 700 $ (300) (30%) Use of Reserves $ - $ 200,000 $ - $ 200,000 $ - 0% Capital Expenses $ 14,310 $ 200,000 $ - $ 200,000 $ - 0% Grant Fund: , Revenues $ 195,427 $ 147,169 $ 330,189 $ 212,747 $ 65,578 45% Operating Expenses $ 165,829 $ 145,117 $ 330,189 $ 212,747 $ 67,630 47% Use of Reserves $ 75,833 $ - $ - $ - $ - 0% Capital Expenses $ 94,788 $ - $ - $ - $ - 0% Car Rental Tax: Revenues $ 14,138,299 $ 14,108,782 $ 14,227,470 $ 14,227,470 $ 118,688 1% Operating Expenses $ 12,212,747 $ 11,496,233 $ 11,938,546 $ 11,672,591 $ 176,358 2% Use of Reserves $ 427,268 $ 5,254,175 $ 2,379,851 $ 2,933,307 $ (2,320,868) (44%) Capital Expenses $ 2,352,820 $ 5,254,175 $ 4,668,775 $ 2,933,307 $ (2,320,868) (44%) Glade Parks PID Revenues $ 93,263 $ - $ - $ - $ - 00/0 Operating Expenses $ - $ 49,635 $ - $ - $ (49,635) (100%) Use of Reserves $ - $ 49,635 $ - $ - $ (49,635) (100%) Capital Expenses $ - $ - $ - $ - Glade Parks TIRZ Revenues $ 405,336 $ 561,844 $ 645,347 $ 1,069,754 $ 507,910 90% Operating Expenses $ 385,668 $ 564,359 $ 525,486 $ 943,589 $ 379,230 67% Use of Reserves $ - $ 2,515 $ - $ - $ (2,515) (100%) Capital Expenses $ - $ - $ - $ - $ - 0% 4-2 Special Revenue Funds Actual FY 15 Budget FY 16 Estimated FY 16 Proposed Budget FY 17 FYI Budget to FYI Proposed $ Diff % Diff. Cable PEG Fund: Revenues $ 153,191 $ 120,000 $ 120,500 $ 120,000 $ 0% Operating Expenses $ 101,462 $ 120,000 $ 120,000 $ 120,000 $ - 0% Use of Reserves $ - $ - $ - $ - $ 0% Capital Expenses $ 50,000 $ - $ _ $ - $ _ 0% Midtown PID: Revenues $ - $ - $ 350,920 $ 642,288 $ 642,288 0% Operating Expenses $ - $ - $ 350,920 $ 642,288 $ 642,288 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ _ $ - $ - $ _ 0% * formerly titled Public Safety Special Revenue 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 to the promotion of tourism and the convention and hotel industry. 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)'/4¢ Sales Tax Fund is used to account for %0 sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police expenditures. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are �. budgeted due to the volatility and unpredictable nature in asset confiscation. Grant Fund is used to account for grant funds and other restricted revenues received by the City. 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 incurred 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 incurred for the repayment of the related infrastructure cost. The Cable Public Educational and Governmental (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. The Midtown Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. 4-3 A A Car City of Euless Rental Tax Revenues FY 2012-13 Monthly YTD FY 2013-14 Monthly YTD FY 2014-15 Monthly YTD FY 2016-16 Monthly YTD Monthly Increase/ (Decrease) from PY Monthly % of Change from PY FY 2015-16 Projected Projected Over/(Under) Budget $ 14,093,782 Oct $ 1,147,311 $ 1,147,311 $ 1,187,921 $ 1,187,921 $ 1,162,686 $ 1,162,686 $ 1,081,207 $ 1,081,207 $ 81,479 7% $ 13,181,776 $ 912,006 Nov $ 1040,814 $ 21188124 $ 1,073180 $ 2261,101 $ 1140,859 $ 2,303,545 $ 1,159,740 $ 2,240,947 $ 18,881 2% $ 13.789,941 $ 303,841 Dec $ 1,185,578 $ 3,373,703 $ 1,340,614 $ 3,601,715 $ 1,372,846 $ 3,676,392 $ 1,366,113 $ 3,607,060 $ 6,733 0% $ 13,907,827 $ 185,955 Jan $ 1,142,533 $ 4,516,236 $ 1,110,300 $ 4,712,015 $ 1073,442 $ 4,749,834 $ 1,182,459 $ 4,789,519 $ 109,017 10% $ 14,293,584 $ 199,802 Feb $ 999,745 $ 5,515,981 $ 1,054,773 $ 5,766,788 $ 994,501 $ 5,744,335 $ 1,153.772 $ 5,943,291 $ 159,271 16% $ 14.666,110 $ 572,328 Mar $ 1,000,143 $ 6,516,124 $ 1,008,090 $ 6,774,878 $ 1,055,870 $ 6,800,205 $ 1.015,086 $ 6,958,377 $ 40,784 4% $ 14,504,863 $ 411,081 A r $ 1,067,951 $ 7,584,075 $ 1,003,540 $ 7,778,418 $ 1,031,923 $ 7,832,128 $ 1,016,834 $ 7,975,211 $ 15,089 1% $ 14,434,112 $ 340,330 May $ 1,210,598 $ 8,794,673 $ 1,218,775 $ 8,997,193 $ 1,358,483 $ 9,190,611 $ 1,270,742 $ 9,245,953 $ 87,741 6% $ 14,260,507 $ 166,725 Jun $ 1,190,893 $ 9,985,566 $ 1,338,547 $ 10,335,740 $ 1,298,557 $ 10,479,167 $ 1.432,298 $ 10,678,250 $ 143,741 11% $ 14,444.449 $ 350,667 Jul $ 1,240,280 $ 11,225,846 $ 1,329,351 $ 11665,092 $ 1,237,933 $ 11,717,100 $ 1,404,649 $ 12,082,899 $ 166,716 13% $ 14,617,687 $ 523.905 Au $ 1,177,307 $ 12,403,152 $ 1,211,578 $ 12,876,670 $ 1,263,602 $ 12,980,702 Se $ 1,116,126 $ 13,519,279 $ 1,163,404 $ 14,040,074 $ 1,194,448 $ 14,175,150 AVG: $ 1,126,607 AVG: $ 1,170,006 AVG: $ HI: $ 1,240,280 HI: $ 1,340,614 HI: $ LO: $ 999,745 LO: $ 1,003,540 LO: $ $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 G�' �pJ OeG O YIU y 1L,ut1L,tf`J`.0 1,181,263 AVG: $ 1,208,290 1,372,846 HI: $ 1,432,298 994,501 LO: $ 1,015,086 Car Rental Tax Revenues I I � - � I ! o FY 2012-13 ■ FY 2013-14 ■ FY 2014-15 ■ FY 2015-16 40Q 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. l City of Euless Summary of 1/2¢ EDC Sales Tax Monthly Mo % of Projected FY 2012-13 % of FY 2013-14 % of FY 2014-15 % of FY 2015-16 Inc/(Dec) % of Change FY 2015-16 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD from PY Projected from PY Projected Budget 4 650 704 Oct $ 312,598 $ 312,598 8% $ 326923 8% $ 373 581 $ 373 581 8% 7 $ 411,597 $ 38017 8% 10.18% $ 5 168 238 $ 517 534 Nov $ 344,075 $ 656,673 16% $ 703 883 16% $ 416 842 $ 790422 18% $ 897,465 $ 69,026 17% 16.56% $ 5281,760 $ 631056 Dec $ 342,836 $ 999,509 25% $ 1 026977 24% $ 372 746 $ 1 163169 26% 4 $ 1 302,070 $ 31,858 25% 8.55% $ 5228 785 $ 578081 Jan $ 287844 $ 1287,353 32% K326,923 $ 1329372 31% $ 327 401 $ 1490,570 33% K41 0 $ 1,633,980 $ 4,509 32% 1.38% $ 5095 653 $ 444949 Feb $ 382450 $ 1,669,803 42% $ 1,740,376 40% $ 383428 $ 1,873,997 42% 3 $ 2116,112 $ 98705 41% 25.74% $ 5,146,512 $ 495808 Mar $ 297446 $ 1,967,249 49% $ 2,052,277 48% $ 333575 $ 2207,572 49% 0 $ 2492363 $ 42676 48% 12.79% $ 5143037Apr $ 295107 $ 2,262,356 57% $ 2,406,097 56% $ 305,208 $ 2,512,780 56% 3 $ 2878625 $ 81055 56% 26.56% $ 5142637 $ 491,933 May $ 372 432 $ 2 634,788 66% $ 410 576 $ 2.816,673 65% $ 427178 $ 2939958 66% 4 $ 3,377.169 $ 71,366 66% 16.71 % $ 5,155,237 $ 504,533 Jun $ 325,092 $ 2,959,880 74% $ 348,812 $ 3,165,485 74% $ 375,354 $ 3,315 312 74% $ 400,254 $ 3,777,423 $ 24,900 74% 6.63% $ 5,122,088 $ 471,384 Jul $ 331,454 1 3 291 334 82% $ 346 334 $ 3 511 819 8296 $ 312.543 $ 3.627 855 81 % $ 404,285 $ 4,181,708 $ 91,742 81 % 29.35% $ 5,146,262 $ 495,558 Aug $ 380 310 $ 3 671,643 92% $ 427 543 $ 3 939 362 92°A $ 451,343 $ 4,079,198 91% Se $ 323,629 $ 3,995,273 1 100% $ 361,256 $ 4,300 619 100% $ 407,616 $ 4,486 815 100% flu y Y,lol,ruo ,1 OOJ,ODJ ID.Z/'Yo AVG: $ 332,939 AVG: $ 358,385 AVG: $ 373,901 AVG: $ 418,171 HI: $ 382,450 HI: $ 427,543 HI: $ 451,343 HI: $ 498,544 LO: $ 287,844 LO: $ 302,395 LO: $ 305,208 LO: $ 331,910 a $600,000 rn $500,000 $400,000 $300,000 $200,000 $100,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep ® FY 2012-13 111 FY 2013-14 ■ FY 2014-15 ■ FY 2015-16 C b� Summary City of Euless of CCPD Sales Tax FY 2012.13 Monthly YTD % of Total FY 2013-14 Monthly YTD % of Total FY 2014-15 Monthly YTD % of Total FY 2016-16 Monthly YTD Monthly Inc/(Dec) from PY % of Projected Mo%of Change from PY FY 2016-16 Projected Projected Over(Under) Budget $ 2 290 845 Oct $ 161,523 $ 151,523 8% $ 162,297 $ 162,297 8% $ 184,638 $ 184,638 8% $ 202,495 1 $ 202,495 $ 17,857 7.95% 9.67% $ 2 547 441 1 1256,596 Nov $ 171,947 $ 323,469 16% $ 187,151 $ 349,448 16% $ 209,096 $ 393,734 18% $ 230.203 1 $ 432,698 $ 21,107 17.03% 10.09% $ 2.540.827 1 249,982 Dec $ 169,923 $ 493,392 25% $ 160,234 $ 509,682 24% $ 183,778 $ 577,512 26% $ 199,740 $ 632,438 $ 15,962 24.91 % 8.69% $ 2,538.794 $ 247,949 Jan $ 141,490 $ 634,883 32% $ 150,939 $ 660,620 31% $ 162,402 $ 739,914 33% $ 164,728 $ 797,166 $ 2,326 32.10% 1.43% $ 2,483,753 $ 192,908 Feb $ 180,636 $ 816,519 41 % $ 205,159 $ 866,780 41 % $ 190,704 $ 930,618 42 % $ 228,749 $ 1,025,915 $ 38,045 41.19% 19.95% $ 2,490,792 $ 199,947 Mar $ 151,980 $ 967,499 49% $ 154,940 $ 1,020,720 48% $ 165,377 $ 1,095,996 49% $ 186,088 $ 1 212 D03 $ 20,711 48.53% 12.52% $ 2,497,261 $ 206,416 Apr $ 144,443 $ 1,111,943 57% $ 175,474 $ 1,196,194 56% $ 150,035 $ 1,246,030 56% $ 191,429 $ 1,403,432 $ 41,394 56.02% 27.59% $ 2,505,316 $ 214,471 May $ 184,006 $ 1,295,949 66% $ 204,483 $ 1.400.677 66% $ 211.579 $ 1,457,609 65% $ 246,123 $ 1,649,555 $ 34,544 65.56% 16.33% $ 2,516,011 $ 225,166 Jun $ 160 385 $ 1 456 334 74% $ 173 032 $ 1 573 709 74% $ 185 984 $ 1 643 593 74% $ 197 879 $ 1 847 434 $ 11 895 73.79% 6.40% $ 2,503,504 $ 212,659 Jul $ 163 224 $ 1 619 558 82% $ 170 713 $ 1 744 422 82% $ 164 678 $ 1 808 271 81 % $ 200 280 $ 2047,714 $ 35 602 81.49% 21.62% $ 2,512,706 $ 221,861 Aug $ 187,500 $ 1,807,057 92% $ 212,312 $ 1,956,734 92% $ 224,480 $ 2 032 752 91 % Se $ 160,903 1 $ 1,967,960 100% 1 $ 168,446 1 $ 2,125,180 100% 1 $ 202,297 1 $ 2 235 049 1 100% . � o �• a wa,•wo m.[vyo AVG: $ 163,997 AVG: $ 177,098 AVG: $ 186,254 AVG: $ 204,771 HI: $ 187,500 HI: $ 212,312 HI: $ 224,480 HI: $ 246,123 LO: $ 141,490 LO: $ 150,939 LO: $ 150,035 LO: $ 164,728 $250,000 $200,000 $150,000 $100,000 $50,000 $- OCt '/¢ CCPD Sales Tax Revenue Dec Jan Feb Mar Apr i (i I i May r Jun a FY 2012-13 © FY 2013-14 ■ FY 2014-15 ■ FY 2015-16 F C Aug i i I f 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. Internal Service Funds Actual FY 15 Budget FY 16 Estimated FY 16 Proposed Budget FY 17 FYI Budget to FYI Proposed $ Diff % Diff. Equipment Replacement: Revenue $ 1,795,492 $ 1,573,572 $ 2,859,917 $ 1,985,225 $ 411,653 26% Operating Expenses $ 1,235,246 $ 1,629,027 $ 1,629,027 $ 2,958,809 $ 1,329,782 82% Use of Excess Reserves $ - $ 55,455 $ - $ 973,584 $ 918,129 0% Insurance. - Revenue $ 6,163,961 $ 6,492,245 $ 6,303,222 $ 7,509,937 $ 1,017,692 16% Operating Expenses $ 5,358,094 $ 6,484,245 $ 7,248,072 $ 7,413,007 $ 928,762 14% Use of Reserves $ - $ 100,000 $ 944,850 $ 100,000 $ - 0% Capital Expenses $ - $ 100,000 $ - $ 100,000 $ - 0% Risk/WC Management: Revenue $ 806,695 $ 870,616 $ 870,616 $ 953,743 $ 83,127 10% Operating Expenses $ 836,240 $ 868,025 $ 868,025 $ 923,293 $ 55,268 6% Use of Reserves $ 29,545 $ 179,500 $ 1,909 $ 175,000 $ (4,500) (3%) Capital Expenses $ - $ 179,500 $ 4,500 $ 175,000 $ (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 FY2016-17 FY2017 Proposed Revenues: City Contribution For Employees and Dependents $ 5,546,996 Employee Contribution Employee/Retiree Contribution $ 1,954,941 Interest Income $ 8,000 Total Operating Revenues $ 7,509,937 FY2017 Proposed Expenses: Operating Expenses Operations $ 194,167 Claims $ 5,080,378 Prescription Claims $ 747,925 Re -insurance Fee $ 619,829 Insurance Services $ 259,174 Wellness Programs $ 11,534 OPEB Trust Contribution $ 500,000 Total Operating Expenses $ 7,413,007 Capital Expenses Capital Carryover $ 100,000 Total Capital Expenses $ 100,000 FY2016 Proposed Budget $ 7,513,007 Reserves - Health FY2007 $ 2,814,413 FY2008 $ 3,523,091 FY2009 $ 3,394,412 FY2010 $ 2,565,882 FY2011 $ 2,877,946 FY2012 $ 2,688,329 FY2013 $ 2,646,829 FY2014 $ 2,516,262 FY2015 $ 3,322,129 FY2016 (estimated) $ 2,377,279 FY2017 (projected) $ 2,374,209 Goa/ $ 2,345,200 4-8 Risk Management & Workers' Comp FY2016-17 FY2017 Proposed Revenues: Transfers General $ 242,000 Water & Wastewater $ 242,000 Interest Income $ 2,200 Charges Workers' Comp Employee Assistance Total Operating Revenues FY2017 Proposed Expenses: Operating Expenses Risk Management Worker's Compensation Total Operating Expenses Capital Expenses Capital Carryover Total Capital Expenses FY2016 Proposed Budget Reserves $ 456,757 $ 482,443 $ 440,850 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 $ 1,378,778 FY2016 (estimated) $ 1,376,869 FY2017 (projected) $ 1,232,319 Goal $ 1,050,000 $ 953,743 $ 923,293 $ 175,000 $ 1,098,293 4-9 Debt Service Operating Funds This chart presents revenues and operating expenses, and use of reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Debt Service Funds Actual FY 15 Budget FY 16 Estimated FY 16 Proposed Budget FY 17 FYI Budget to FYI Proposed $ Diff % Diff. General Obligation Debt Revenues $ 10,190,035 $ 4,214,353 $ 4,632,459 $ 4,812,368 $ 598,015 14% Operating Expenses $ 10,172,647 $ 4,328,718 $ 4,446,963 $ 4,684,798 $ 356,080 8% Use of Reserves $ - $ 114,365 $ - $ - $ (114,365) (100%) Star Center Debt Revenues $ 709,765 $ 710,105 $ 710,105 $ 711,956 $ 1,851 0% Operating Expenses $ 709,765 $ 709,805 $ 709,205 $ 711,956 $ 2,151 0% Use of Reserves $ 0 $ - $ - $ - $ - 0% EDC Debt Service Revenues $ 907,270 $ 169,376 $ 169,376 $ 47,016 $ (122,360) (72%) Operating Expenses $ 907,103 $ 169,376 $ 169,376 $ 47,016 $ (122,360) (72%) Use of Reserves $ - $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 607,655 $ 817,909 $ 818,209 $ 944,200 $ 126,291 15% Operating Expenses $ 540,803 $ 817,909 $ 818,209 $ 944,200 $ 126,291 15% Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Debt Revenues $ 159,400 $ 163,200 $ 155,191 $ - $ (163,200) (100%) Operating Expenses $ 158,650 $ 163,200 $ 163,200 $ - $ (163,200) (100%) Use of Reserves $ - $ - $ 8,009 $ - $ _ 0% Texas Star Golf Course Debt Revenues $ 612,043 $ 613,849 $ 613,849 $ 590,076 $ (23,773) (4%) Operating Expenses $ 609,500 $ 613,849 $ 613,849 $ 590,076 $ (23,773) (4%) 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 General Obligation 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 Et FLEET a.. Capital £t Supplemental Requests by Fund Capital Fr Supplemental Requests by Department FY2016-17 infrastructure Plan Projected Equipment Replacement Fund Fleet Transfers Proposed Fleet Purchases L.. � � C Capital & Supplemental Requests 2017 by Fund/Type Program Program Dept Ref # * Dept Division Fund Program Description Type Cost Totals Ranking Funded 1 Planning Development General Third Party Plan Review and Construction Inspection Capital $ 20,000 $ 20,000 1 Yes No 3 Planning Development General Small Business Promotion/Retention Capital $ 15,000 $ 35,000 3 Yes No 4 Admin Svc HR General Career Prep Program Capital $ 21,000 $ 56,000 1 Yes No 9 Fire EMS/Suppression General Command Module Capital $ 10,650 $ 66,650 1 Yes No 10 Fire Fire Admin General Insurance Services Office (ISO) Consultant Capital $ 34,500 $ 101,150 2 Yes No 11 Fire EMS/Suppression General Fire Station Furniture Replacement Capital $ 9,700 $ 110,850 3 Yes No 12 Fire EMS/Suppression General Gear for 3 Additional Firefighters Capital $ 11,700 $ 122,550 Yes No 14 Admin Svcs Information Svcs General Hardware/Software Replacement Capital $ 167,907 $ 290,457 1 Yes No 17 Admin Svcs Information Svcs General Court Technology Capital $ 77,200 $ 367,657 4 Yes No 18 Admin Svcs Information Svcs General Security Initiative Capital $ 10,000 $ 377,657 5 Yes No 19 PW Street General Traffic Signal Controllers Phase I Capital $ 29,500 $ 407,157 1 Yes No 20 PW Engineering General Traffic Analyzers Capital $ 6,000 $ 413,157 2 Yes No 21 PW Street General Uninterrupted Power Supply (UPS) Capital $ 29,344 $ 442,501 3 Yes No 28 Fleet & Fac Fac Maintenance General Carpet Replacement - PD and Courts Building Capital $ 32,000 $ 474,501 3 Yes No 30 Fleet & Fac Fac Maintenance General Facility Repairs - Pauline Greenhouse Capital $ 19,000 $ 493,501 5 Yes No 34 Fleet & Fac Fac Maintenance General Parking Lot Light Replacements Capital $ 15,000 $ 508,501 9 Yes No 35 Fleet & Fac Fac Maintenance General HVAC Package Unit Replacements Capital $ 25,000 $ 533,501 10 Yes No Non -Dept Non -Dept General City Match for HOME/CPR Programs Capital $ 15,000 $ 548,501 Yes No cz, Non -Dept Non -Dept General Transfer to Municipal Plaza Improvements Ph II Capital $ 150,000 $ 698,501 Yes No Non -Dept Non -Dept General Transfer to PW Yard Improvements Capital $ 100,000 $ 798,501 Yes No Non -Dept Non -Dept General Transfer to FY2017 Street Improvements Capital $ 425,000 $ 1,223,501 Yes No 22 PW Street General Remote Traffic Signal Controller, Capital $ -316,000 $ 1,539,501 4 Yes No 31 Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital $ 15,000 $ 1,554,501 6 Yes No 32 Fleet & Fac Fac Maintenance General Generator Replacement - Fire Station #2 Capital $ 52,000 $ 1,606,501 7 Yes No 36 Fleet & Fac Fac Maintenance General Carpet Replacement - Building D Capital $ 64,000 $ 1,670,501 11 Yes No 37 Fleet & Fac Fac Maintenance General Standby Generator - Public Works Capital $ 68,000 $ 1,738,501 12 Yes No 5 Admin Svc HR General Part-time Office Clerk Supplemental $ 16,200 $ 16,200 1 Yes No 12 Fire EMS/Suppression General Firefighter/Paramedics Supplemental $ 281,274 $ 297,474 1 Yes No 25 PW Street General Field Tech I Supplemental $ 62,796 $ 360,270 3 Yes No 49 PD Patrol General Local S.T.E.P. Supplemental $ 50,000 $ 410,270 4 Yes No 13 Fire Fire Marshal General Part-time Fire Inspector Supplemental $ 20,800 $ 431,070 2 Yes No 39 Fleet & Fac Fac Maintenance General/Svc Ctr Full-time Office/Clerical Worker Supplemental $ 37,000 $ 468,070 1 Yes No 48 PD Code Compliance General Code Officer Supplemental $ 102,123 $ 570,193 3 Yes No 'Page numbers found m "Capital & Supplemental Requests" book forflscol year 2016-2017 presented to Council June 9, 2016. Capital & Supplemental Requests 2017 by Fund/Type Program Program Dept Ref # * Dept Division Fund Program Description Type Cost Totals Ranking Funded 6 Admin Svcs Library EDC 3-D Printer Capital $ 3,270 $ 3,270 1 Yes No 16 Admin Svcs Information Svcs EDC Library and Parks Technology Capital $ 45,000 $ 48,270 3 Yes No 38 Fleet & Fac Fac Maintenance EDC Roof Replacement Old Fire Station #2 Capital $ 60,000 $ 108,270 13 Yes No S2 PACS Aquatics EDC Aquatic Park Slide Resurfacing Capital $ 12,073 $ 120,343 1 Yes No 53 PACS Senior Center EDC AV System Upgrade - Senior Center Capital $ 20,000 $ 140,343 2 Yes No 54 PACS Recreation EDC Floor Replacement - Activity Room Capital $ 8,200 $ 148,543 3 Yes No Admin Svcs Library EDC Transfer to EDC CIP for Library Construction Capital $ 950,000 $ 1,098,543 Yes No 57 PACS Parks/PATS EDC Infield Turf Groomer Capital $ 10,000 $ 1,108,543 1 Yes No 58 PACS Parks EDC Mini Skid Capital $ 36,100 $ 1,144,643 2 Yes No 59 PACS Parks EDC Chipper Capital $ 17,500 $ 1,162,143 3 Yes No 60 PACS Parks EDC Park Planning Consultant Phase II Capital $ 50,000 $ 1,212,143 4 Yes No Non -Dept Non -Dept EDC Transfer to Misc Park Improvements - PR0720 Capital $ 80,000 $ 1,292,143 Yes No Non -Dept Non -Dept EDC Transfer to TSSC Improvements Ph VI Capital $ 958,892 $ 2,251,035 Yes No Non -Dept Non -Dept EDC Transfer to Library Remodel Design Capital $ 147,630 $ 2,398,665 Yes No 7 Admin Svcs Library EDC STEM Lending Kits Supplemental $ 7,000 $ 7,000 1 Yes No 66 PACS PACS EDC Athletic Coordinator Supplemental $ 82,123 $ 89,123 1 Yes No 8 Admin Svcs Library EDC Educational Tablet Lending Program Supplemental $ 8,500 $ 97,623 2 Yes Y, No N 40 PD Administration CCPD Replace Duty Pistols Capital $ 69,000 $ 69,000 1 Yes No 41 PD Administration CCPD Office Furniture Capital $ 36,460 $ 105,460 2 Yes No 42 PD Administration CCPD Computer Software and Licenses Capital $ 38,700 $ 144,160 3 Yes No 43 PD Administration CCPD Assorted Police Equipment Capital $ 32,587 $ 176,747 4 Yes No 44 PD Administration CCPD Emergency Operations Center (EOC) AV Upgrade Capital $ 75,000 $ 251,747 5 Yes No 45 PD Administration CCPD Body Camera Grant Match Capital $ 24,000 $ 275,747 6 Yes No 46 47 PD PD Administration Administration CCPD CCPD Part-time Public Service Officers Part-time Dispatcher Program Supplemental Supplemental $ $ 72,537 48,960 $ $ 72,537 121,497 1 2 Yes Yes No No 51 PD Administration CCPD L3 Video Camera System Supplemental $ 50,955 $ 172,452 6 Yes No 50 PD Patrol Seized Assets Part-time Cadets Supplemental $ 60,870 $ 60,870 5 ® Yes El No 15 Admin Svcs Information Svcs Car Rental Hardware/Software Replacement Capital $ 167,907 $ 167,907 2 Yes No Non -Dept Non -Dept Car Rental Transfer to Misc Street Repairs - P51203 r' Capital $ 150,000 $ 317,907 Yes No Non -Dept Non -Dept Car Rental Transfer to Traffic Signal @ Harwood/Bear Creek Capital $ 180,000 $ 497,907 Yes H No Non -Dept Non -Dept Car Rental Transfer to Car Rental CIP Capital $ 2,000,000 $ 2,497,907 Yes No *Page numbers found in "Capital & Supplemental Requests" bookfor fiscal year 2016-2017 presented to Council June 9, 2016. 11 Capital & Supplemental Requests 2017 by Fund/Type Program Program Dept Ref #" Dept Division Fund Program Description Type Cost Totals Ranking Funded 2 Planning Development Hotel/Motel Wayfinding Sign Program Capital $ 84,000 $ 84,000 2 Yes No 33 Fleet & Fac Fac Maintenance Hotel/Motel Roof Replacement - Ruth Millican Center Capital $ 60,000 $ 144,000 8 Yes No 55 PACS Administration Hotel/Motel City Hall Christmas Tree Capital $ 55,000 $ 199,000 1 Yes No 56 PACS Recreation Hotel/Motel Arbor Daze Supplemental $ 80,000 $ 80,000 2 ® Yes ❑ No 61 PACS Recreation Rec Class Fitness Equipment Replacement Capital $ 26,300 $ 26,300 1 Yes No 62 PACS Recreation Rec Class Simmons Center Furniture Capital $ 12,214 $ 38,514 2 Yes ❑ No 63 PACS Recreation Rec Class Playbook Printing & Mailing Capital $ 37,000 $ 75,514 1 Yes No 26 Fleet & Fac Fleet Svcs Svc Center Hydraulic Vehicle Lift Capital $ 14,000 $ 14,000 1 Yes No 27 Fleet & Fac Fleet Svcs Svc Center Diagnostic Scanner Capital $ 11,S00 $ 25,500 2 Yes ❑ No 29 Fleet & Fac Fleet Svcs Svc Center Perimeter Fence Replacement Capital $ 25,000 $ 50,500 4 Yes No 23 PW Water Distribution W/WW Field Tech I Supplemental $ 62,796 $ 62,796 1 Yes No 24 PW Engineering W/WW Clerk/Receptionist Supplemental $ 49,014 $ 111,810 2 H Yes ® No Ir Non -Dept Non -Dept WT Impact Transfer to W/WW Water Tank Debt Service Capital $ 250,024 $ 250,024 Yes H No w Non -Dept Non -Dept WT Impact Transfer to W/WW Reclaimed WL Ext Debt Service Capital $ 118,494 $ 368,518 Yes No 64 PACS TSGC Maintenance TSGC CIP Irrigation Pump Repair Capital $ 40,000 $ 40,000 1 V1 Yes ❑ No 65 PACS TSSC TSSC Scoreboard Replacement Capital $ 49,985 $ 49,985 1 ® Yes ❑ No Non -Dept Non -Dept Drainage Cps Transfer to Misc Creek Maintenance - DR1201 Capital $ 75,000 $ 75,000 ® Yes ❑ No Non -Dept Non -Dept TSGC Reserves Transfer to Golf Maintenance Building Capital $ 100,000 $ 100,000 ® Yes ❑ No 'Page numbers found in "Capital & Supplemental Requests" book for fiscal year 2016-2017 presented to Council June 9, 2016. rii Capital & Supplemental Requests 2017 by Department/Type Program Program Dept Ref # • Dept Division Fund Program Description Type Cost Totals Ranking Funded 1 2 Planning Planning Development Development General Hotel/Motel Third Party Plan Review and Construction Inspection Wayfinding Sign Program Capital Capital $ $ 20,000 84,000 $ 20,000 $ 104,000 1 2 Yes Yes ❑ No No 3 Planning Development General Small Business Promotion/Retention Capital $ 15,000 $ 119,000 3 Yes No 4 Admin Svc HR General Career Prep Program Capital $ 21,000 $ 21,000 1 ® Yes ❑ No 5 Admin Svc HR General Part-time Office Clerk Supplemental $ 16,200 $ 16,200 1 Yes ❑ No 6 Admin Svcs Library EDC 3-D Printer Capital $ 3,270 $ 3,270 1 Yes No Admin Svcs Library EDC Transfer to EDC CIP for Library Construction Capital $ 950,000 $ 953,270 ® Yes H No 7 Admin Svcs Library EDC STEM Lending Kits Supplemental $ 7,000 $ 7,000 1 Yes No 8 Admin Svcs Library EDC Educational Tablet Lending Program Supplemental $ 8,500 $ 15,500 2 Yes ® No 9 Fire EMS/Suppression General Command Module Capital $ 10,650 $ 10,650 1 Yes No 10 Fire Fire Admin General Insurance Services Office (ISO) Consultant Capital $ 34,500 $ 45,1S0 2 Yes No 11 Fire EMS/Suppression General Fire Station Furniture Replacement Capital $ 9,700 $ S4,850 3 Yes No 12 Fire EMS/Suppression General Gear for 3 Additional Firefighters Capital $ 11,700 $ 66,550 Yes No A 12 Fire EMS/Suppression General Firefighter/Paramedics Supplemental $ 281,274 $ 281,274 1 Yes No 13 Fire Fire Marshal General Part-time Fire Inspector Supplemental $ 20,800 $ 302,074 2 8 Yes ® No 14 Admin Svcs Information Svcs General Hardware/Software Replacement Capital $ 167,907 $ 167,907 1 Yes No 15 Admin Svcs Information Svcs Car Rental Hardware/Software Replacement Capital $ 167,907 $ 335,814 2 Yes No 16 Admin Svcs Information Svcs EDC Library and Parks Technology Capital $ 45,000 $ 380,814 3 Yes No 17 Admin Svcs Information Svcs General Court Technology Capital $ 77,200 $ 458,014 4 Yes No 18 Admin Svcs Information Svcs General Security Initiative Capital $ 10,000 $ 468,014 5 Yes No 19 PW Street General Traffic Signal Controllers Phase I Capital $ 29,500 $ 29,500 1 Yes No 20 PW Engineering General Traffic Analyzers Capital $ 6,000 $ 35,500 2 Yes No 21 PW Street General Uninterrupted Power Supply (UPS) Capital $ 29,344 $ 64,844 3 Yes No 22 PW Street General Remote Traffic Signal Controller Capital $ 316,000 $ 380,844 4 Yes No 25 23 PW PW Street Water Distribution General W/WW Field Tech I Field Tech I Supplemental Supplemental $ $ 62,796 62,796 $ 62,796 $ 125,592 3 1 Yes Yes No No 24 PW Engineering W/WW Clerk/Receptionist Supplemental $ 49,014 $ 174,606 2 Yes No *Page numbers found in "Capital & supplemental Requests" book for fiscal year 2016-2017 presented to Council June 9, 2016. 1 Capital & Supplemental Requests 2017 by Department/Type Program Program Dept Ref # • Dept Division Fund Program Description Type Cost Totals Ranking Funded 26 Fleet & Fac Fleet Svcs Svc Center Hydraulic Vehicle Lift Capital $ 14,000 $ 14,000 1 Yes No 27 Fleet & Fac Fleet Svcs Svc Center Diagnostic Scanner Capital $ 11,500 $ 25,500 2 Yes No 28 Fleet & Fac Fac Maintenance General Carpet Replacement - PD and Courts Building Capital $ 32,000 $ 57,500 3 Yes No 30 Fleet & Fac Fac Maintenance General Facility Repairs - Pauline Greenhouse Capital $ 19,000 $ 76,500 5 Yes No 33 Fleet & Fac Fac Maintenance Hotel/Motel Roof Replacement - Ruth Millican Center Capital $ 60,000 $ 136,500 8 Yes No 34 Fleet & Fac Fac Maintenance General Parking Lot Light Replacements Capital $ 15,000 $ 151,500 9 Yes No 35 Fleet & Fac Fac Maintenance General HVAC Package Unit Replacements Capital $ 25,000 $ 176,500 10 Yes No 38 Fleet & Fac Fac Maintenance EDC Roof Replacement Old Fire Station #2 Capital $ 60,000 $ 236,500 13 Yes No 29 Fleet & Fac Fleet Svcs Svc Center Perimeter Fence Replacement Capital $ 25,000 $ 261,500 4 Yes No 31 Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital $ 15,000 $ 276,500 6 Yes No 32 Fleet & Fac Fac Maintenance General Generator Replacement - Fire Station #2 Capital $ 52,000 $ 328,500 7 Yes No 36 Fleet & Fac Fac Maintenance General Carpet Replacement - Building D Capital $ 64,000 $ 392,500 11 Yes No 37 Fleet & Fac Fac Maintenance General Standby Generator - Public Works Capital $ 68,000 $ 460,500 12 Yes No 39 Fleet & Fac Fac Maintenance General/Svc Ctr Full-time Office/Clerical Worker Supplemental $ 37,000 $ 37,000 1 71 Yes V] No 40 PD Administration CCPD Replace Duty Pistols Capital $ 69,000 $ 69,000 1 Yes No 41 PD Administration CCPD Office Furniture Capital $ 36,460 $ 105,460 2 Yes No 42 PD Administration CCPD Computer Software and Licenses Capital $ 38,700 $ 144,160 3 Yes No 43 PD Administration CCPD Assorted Police Equipment Capital $ 32,S87 $ 176,747 4 Yes No 44 PD Administration CCPD Emergency Operations Center (EOC) AV Upgrade Capital $ 75,000 $ 251,747 5 Yes No 45 PD Administration CCPD Body Camera Grant Match Capital $ 24,000 $ 275,747 6 Yes No 46 PD Administration CCPD Part-time Public Service Officers Supplemental $ 72,537 $ 72,537 1 Yes No 47 PD Administration CCPD Part-time Dispatcher Program Supplemental $ 48,960 $ 121,497 2 Yes No 49 PD Patrol General Local S.T.E.P. Supplemental $ 50,000 $ 171,497 4 Yes No 50 PD Patrol Seized Assets Part-time Cadets Supplemental $ 60,870 $ 232,367 5 Yes No 51 PD Administration CCPD L3 Video Camera System Supplemental $ 50,955 $ 283,322 6 Yes No 48 PD Code Compliance General Code Officer Supplemental $ 102,123 $ 385,445 3 Yes No 52 PACS Aquatics EDC Aquatic Park Slide Resurfacing Capital $ 12,073 $ 12,073 1 Yes No 53 PACS Senior Center EDC AV System Upgrade - Senior Center Capital $ 20,000 $ 32,073 2 Yes No 54 PACS Recreation EDC Floor Replacement - Activity Room Capital $ 8,200 $ 40,273 3 Yes No 57 PACS Parks/PATS EDC Infield Turf Groomer Capital $ 10,000 $ 50,273 1 Yes No 58 PACS Parks EDC Mini Skid Capital $ 36,100 $ 86,373 2 Yes No 59 PACS Parks EDC Chipper Capital $ 17,500 $ 103,873 3 Yes No 60 PACS Parks EDC Park Planning Consultant Phase II Capital $ 50,000 $ 153,873 4 Yes No 61 PACS Recreation Rec Class Fitness Equipment Replacement Capital $ 26,300 $ 180,173 1 Yes No 62 PACS Recreation Rec Class Simmons Center Furniture Capital $ 12,214 $ 192,387 2 Yes No 63 PACS Recreation Rec Class Playbook Printing & Mailing Capital $ 37,000 $ 229,387 1 Yes No 64 PACS TSGC Maintenance TSGC CIP Irrigation Pump Repair Capital $ 40,000 $ 269,387 1 Yes No 65 PACS TSSC TSSC Scoreboard Replacement Capital $ 49,985 $ 319,372 1 Yes No 55 PACS Administration Hotel/Motel City Hall Christmas Tree Capital $ 55,000 $ 374,372 1 Yes No *Page numbers found in "Capitol & supplemental Requests" book for fiscal year 2016-1017 presented to Counal June 9, 2016. It Capital & Supplemental Requests 2017 by Department/Type Program Program Dept Ref#" Dept Division Fund Program Description Type Cost Totals Ranking Funded 56 PACS Recreation Hotel/Motel Arbor Daze Supplemental $ 80,000 $ 80,000 2 ® Yes H No 66 PACS PACS EDC Athletic Coordinator Supplemental $ 82,123 $ 162,123 1 Yes No Non -Dept Non -Dept General City Match for HOME/CPR Programs Capital $ 15,000 $ 15,000 Yes No Non -Dept Non -Dept General Transfer to Municipal Plaza Improvements Ph II Capital $ 150,000 $ 165,000 Yes No Non -Dept Non -Dept General Transfer to PW Yard Improvements Capital $ 100,000 $ 265,000 Yes No Non -Dept Non -Dept General Transfer to FY2017 Street Improvements Capital $ 425,000 $ 690,000 Yes No Non -Dept Non -Dept EDC Transfer to Misc Park Improvements - PR0720 Capital $ 80,000 $ 770,000 Yes No Non -Dept Non -Dept EDC Transfer to TSSC Improvements Ph VI Capital $ 958,892 $ 1,728,892 Yes No Non -Dept Non -Dept EDC Transfer to Library Remodel Design Capital $ 147,630 $ 1,876,S22 Yes No Non -Dept Non -Dept Car Rental Transfer to Misc Street Repairs - PS1203 Capital $ 150,000 $ 2,026,522 Yes No Non -Dept Non -Dept Car Rental Transfer to Traffic Signal @ Harwood/Bear Creek Capital $ 180,000 $ 2,206,522 Yes No Non -Dept Non -Dept Car Rental Transfer to Car Rental CIP Capital $ 2,000,000 $ 4,206,522 Yes No Non -Dept Non -Dept WT Impact Transfer to W/WW Water Tank Debt Service Capital $ 250,024 $ 4,456,546 Yes No Non -Dept Non -Dept WT Impact Transfer to W/WW Reclaimed WL Ext Debt Service Capital $ 118,494 $ 4,575,040 Yes No Non -Dept Non -Dept Drainage Ops Transfer to Misc Creek Maintenance - DR1201 Capital $ 75,000 $ 4,650,040 Yes No Non -Dept Non -Dept TSGC Reserves Transfer to Golf Maintenance Building Capital $ 100,000 $ 4,750,040 Yes No to 0) "Page numbers found in "Capital & Supplemental Requests" book for fiscal year 2016-2017 presented to Council June 9, 2016. in I'll FY2016-17 INFRASTRUCTURE PLAN M STREET MAINTENANCE PLAN (CITY) Street maintenance includes material and labor for sub grade repair, curb and gutter replacement (as needed), manhole and water valve adjustments, driveway approach repair (as needed) and other miscellaneous items associated with specific locations. The maintenance list and methods employed will be based on the IMS (Infrastructure Management Services) 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 The streetlight plan includes roadway illumination on arterial and collector streets to enhance pedestrian and vehicular safety during night and low light conditions. Street light installation may include underground installation of power sources to lights, concrete foundations, and poles. Where possible the use of existing power poles will be utilized. New and/or additional street lights on residential streets are not addressed or included in this plan but 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 (Uninterruptible Power Systems) and will complete all City owned signals. 5-7 �11 MEMO TO: Loretta Getchell, City Manager FROM: Kyle McAdams, Fleet and Facility Administrator DATE: July 25, 2016 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2015 $2,956,986 REVENUE: Depreciation $1,209,320 Issuance Proceeds $1,250,000 Transfer from Car Rental Tax Fund $336,252 Salvage Sales (estimated) $58,545 Interest $5,800 Total Revenues: $2,859,917 TOTAL FUNDS AVAILABLE $5,816,903 L.. EXPENSES: Replacement Vehicles $1,618,527 Alternative Fuel Conversion $10,500 Total Expenses: $1,629,027 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2016 $4,187,876 ESTIMATED REVENUE Depreciation $1,301,389 Transfer from Car Rental Tax Fund $607,036 Salvage Sales (estimated) $73,800 Interest $3,000 Total Revenues: $1,985,225 ESTIMATED TOTAL FUNDS AVAILABLE: $6,173,101 ESTIMATED EXPENSES: Replacement Vehicles $2,948,309 Alternative Fuel Conversion $10,500 Total Expenses: $2,958,809 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2017 $3,214,292 5-8 City of Euless :Fleet Transfer Budget Year 2016 - 2017 Department Name Account Code Administration 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 Parks Animal Control Streets Total General Fund: 101-1011-513 101-3025-521 101-3045-521 101-3046-521 101-3047-521 101-3048-521 101-3049-521 101-4023-522 101-4041-522 101-5037-519 101-6034-540 101-7051-550 101-7052-550 101-8033-531 101-8033-531 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: $2,333 $13, 750 $3,526 $204, 500 $24, 635 $13,105 $2,143 $10,333 $395,256 $15, 036 $9,850 $18, 963 $99,464 $8,667 $116, 720 $938, 281 11 $5,417 $15,791 $11,964 $34,649 $67, 821 EDC Parks Tx Star 210-1052-550 9601 $5,121 $4,892 Fleet Services 504-5090-519 9601 11 $2,200 Draina a Utility 510-8029-531 96L__Jl $3,400 Texas Star Sports Complex 530-7050-550 9601 11 $275,174 Texas Star Golf Course 540-7060-550 9601__Jl 11 City Total: $1,296,889 5-9 m CITY OF EULESS: ESTIMATED UNIT REPLACEMENTS 2016 / 2017 UNIT CURRENT -- CURRENT -- PLANNED NIT # YEAR AGE MILEAGE VEHICLE TYPE DEPT. RE ENT 304 1991 26 CATERPILLAR PAVER PW - STREETS $ 250,000 363 1995 22 PARIS TRAILER PW - STREETS $ 2,500 570 1997 20 TOP LINE TRAILER PW - STREETS $ 4,700 601 1999 18 34,599 GMC SG. DUMP TRUCK PW - STREETS $ 88,500 602 1999 18 49,333 GMC SG. DUMP TRUCK PW - STREETS $ 88,500 694 2002 15 20,754 FORD 2T UTILITY BED PW - H2O PRO $ 88,000 777 2006 11 93,873 FORD 1/2T PICKUP PW - H2O PRO $ 28,500 761 2006 11 113,112 FORD 3/4T PICKUP PW - H2O DIST $ 37,000 4 2001 16 23,862 FORD 3/4T PICKUP FLEET $ 28,500 716 2003 14 JOHN DEERE TRACTOR PARKS $ 34,500 763 2005 12 HUSQUAVARNA STUMP GRINDER PARKS Is 8,500 785 2006 11 BUFFALO BLOWER PARKS $ 8,472 661 2001 16 41,568 FORD 1T WINDOW VAN RECREATION $ 32,000 645 2000 17 59,185 FORD 3/4T WINDOW VAN PD - SERVICE $ 30,000 736 2004 13 45,393 FORD 4DR SEDAN PD - SERVICE $ 24,000 721 2004 13 84,115 FORD SPORT UTILITY / CSI PD - CID $ 40,000 728 2004 13 62,698 FORD 4DR SEDAN PD - CID $ 24,000 751 2005 12 68,370 FORD 4DR SEDAN PD - CID $ 24,000 864 2010 7 47836 CHEVY SPORT UTILITY PD - PATROL $ 42,000 903 2012 5 91,261 CHEVY SPORT UTILITY PD - PATROL $ 37,000 904 2012 5 104,141 CHEVY SPORT UTILITY PD - PATROL $ 37,000 906 2012 5 115,994 CHEVY SPORT UTILITY PD - PATROL $ 37,000 745 2005 12 63,134 FORD SPORT UTILITY FD - SUPRESSION $ 33,129 767 2006 11 SUTPHEN 65+ QUINT FD- SUPRESSION $ 467449 i 714 2002 15 AERIAL PLATFORM 100' SUTPHEN FD - SUPRESSION $ 1,250:000 688 2002 15 51,189 FORD SPORT UTILTIY FD - FIRE EMS $ 40,098 108 2011 6 TORO 3150-Q GREENMASTER TX STAR GC $ 31,920 479 2012 5 CUSHMAN HAULER - C1200 TX STAR GC $ 7,304 481 2012 5 CUSHMAN HAULER - C1200 TX STAR GC $ 7,304 482 2012 5 CUSHMAN HAULER - C1200 TX STAR GC $ 7,304 483 2012 5 CUSHMAN HAULER - C1200 TX STAR GC $ 7,304 493 2012 5 CUSHMAN HAULER - C1200 TX STAR GC $ 7,304 494 2012 5 CUSHMAN HAULER - C1200 TX STAR GC $ 7,304 496 2012 5 CUSHMAN HAULER - C1200 TX STAR GC $ 7,304 497 2012 5 CUSHMAN HAULER - C1200 TX STAR GC $ 7,304 498 2012 5 CUSHMAN HAULER - C1200 TX STAR GC $ 7,304 664 2011 6 TORO FLEX 2100 GREENSMOWER TX STAR GC $ 13,061 671 2011 6 TORO FLEX 2100 GREENSMOWER TX STAR GC $ 13,061 685 2011 6 TORO FLEX 2100 GREENSMOWER TX STAR GC $ 13,061 686 2011 6 TORO FLEX 2100 GREENSMOWER TX STAR GC $ 13,061 688 2011 6 TORO FLEX 2100 GREENSMOWER TX STAR GC $ 13,061 REPLACEMENTS NOTE #1- 50% DOWN PAYMENT FY2016. FINAL BALANCE PAYMENT FY2017. CITY FLEET $ 2,785,348 TX STAR FLEET $ 162,961 $ 2,948.309 5-10 Schedule of Outstanding and Proposed Bonded Debt Annual Debt Service Total General Obligation Debt Tax -Supported General Obligation Debt TIRZ/PID Supported General Obligation Debt Taxable G.O. (Self -Supporting) Debt Golf G.O. Refunding Debt Water and Wastewater Revenue Debt Sales Tax Revenue Debt Outstanding Bond Indebtedness Principal Amount of Date Description Amount Original Paying Agent Interest Rate Maturity Issued Outstanding Issuance General Obligation Refunding Bonds, Series 1/15/2011 $ 3,950,000 $ 6,575,000 U.S. Bank 3%to 4% 8/15/2021 2011 General Obligation Refunding Bonds, Series 12/31/2011 $ 3,825,000 $ 5,955,000 U.S. Bank 2%to 4% 2/15/2024 2012 General Obligation Refunding Bonds, Series 10/15/2014 $ 4,405,000 $ 5,685,000 U.S. Bank 3% 2/15/2020 2014 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 1/15/2011 $ 2,515,000 $ 3,035,000 U.S. Bank 3% to 4.25% 8/15/2030 Series 20111 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 1O/15/2014 $ 5,715,000 $ 5,715,000 U.S. Bank O% to 5% 8/15/2034 Series 20141 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 10/27/2015 $ 3,030,000 $ 3,030,000 U.S. Bank 0% to 5% 2/15/2035 Series 20151 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 1/12/2016 $ 16,450,000 $ 16,450,000 U.S. Bank 0% to 4% 2/15/2041 Series 20161 Taxable General Obligation Refunding 8/15/2010 $ 5,245,000 $ 8,110,000 U.S. Bank 2.5%to 4.4% 8/1/2025 Bonds, Series 20102 General Obligation Refunding Bonds, Series 11/1/2012 $ 5,695,000 $ 8,930,000 U.S. Bank 2%to 4% 2/15/2027 2012A3 Waterworks & Sewer System Revenue 3/29/2012 $ 2,055,000 $ 3,340,000 Bank of Texas 2.03% 7/15/2024 Refunding Bonds, Series 20124 Waterworks & Sewer System Revenue 6/25/2013 $ 1,405,000 $ 1,585,000 U.S. Bank 2% to 5% 7/15/2033 Bonds, Series 2013° Texas Water Waterworks & Sewer System Revenue 8/5/2015 $ 4,465,000 $ 4,685,000 Development 0%to1.98% 7/15/2035 Bonds, Series 2015A° Board Texas Water Waterworks & Sewer System Revenue 8/5/2015 $ 2,380,000 $ 2,380,000 Development 0% to 1.68% 7/15/2035 Bonds, Series 2015B° Board Euless Development Corporation, Sales Tax 1/12/2012 $ 120,000 $ 3,785,000 Bank of Texas 1.43% 9/15/2019 Revenue Refunding Bonds, Series 2012 Proposed Bond Indebtedness Proposed Anticipated Proposed Description Issuance Proposed Payment Issuance Proposed Amount Sale Type Source Date Term Tax Anticipation Notes, Series 2016 - Fire Truck $ 1,280,000 Competitive Sale Property Tax August 2016 3 Year Glade Parks TIRZ Certificates of Obligation - Glade Parks Phase 4 $ 3,268,910 Competitive Sale / PID #2 June 2017 20 Year Revenues Texas Water Water &Sewer Waterworks & Sewer System Revenue Bonds` $ 1,280,000 Development System Revenues September 2017 20 Year Board 1 Bonds paid by Tax Increment Financing District & Public Improvement District. 2 Bonds paid by rental income from Dallas Stars Center. 3 Remaining Bonds paid by Texas Star Golf Course. ° Bonds paid by Water & Wastewater user charges. . Depending on funding availability from Texas Water Development Board for reclaimed water system expansion. 6-1 ANNUAL DEBT SERVICE TOTAL GENERAL OBLIGATION AND REVENUE DEBT $8,000,000 �- - $7,000,000 0 SALES TAX 112 CENT ■ GOLF $6,000,000 STAR CENTER $5,000,000 '- WATER & WASTEWATER $4,000,000 it G.O.'S AND C.O.'S i $3,000,000 ._. _.. $2,000,000 $1,000,000 $0 2017 2019 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041 FISCAL YEAR TOTAL ANNUAL DEBT SERVICE REQUIREMENTS GENERAL SUMMARY OF TOTAL GENERAL OBLIGATION AND REVENUE DEBT & CERTIFICATES WATER & SALES TAX YEAR OF OBLIGATION GOLFREQUIREMENTS $4,081,500 $589,675 $942,600 $711,555 $46,716 $6,372,046 $4,581,050 $595,425 $948.392 $705,900 $36,073 $6,866,839 12017 $4,238,700 $588.600 $948,828 $708.390 $40,572 $6,525,090 $4,263,400 $589,125 $948,822 $708,863 $0 $6,510,209 $3,326,525 $594,125 $678,022 $712,495 $0 $5,311,167 2022 $2,430,000 $591,275 $671,200 $710,020 $0 $4,402,495 2023 $2,432,875 $590,444 $678,663 $706,020 $0 $4,408,002 2024 $2,419,791 S588,738 $670,198 $708,740 SO $4,387,466 2025 $1,880,656 $591,072 $530,954 $715,140 $0 $3,717,822 2026 $1,880,781 $587.419 S528,802 $0 $0 $2,997,002 2027 $1,884,606 $592,678 $536,097 $0 $0 $3,013,381 2028 $1,886,650 $0 $532,247 $0 $0 $2,418,897 2029 $1,887,363 $0 $532,848 $0 $0 $2,420,210 2030 $1,886,338 $0 $537.852 $0 $0 $2,424,190 2031 $1,648,716 $0 $536,717 $0 $0 $2,185,433 2032 $1,649,544 $0 $540,017 $0 $0 $2,189,561 2033 $1,648,956 $0 $537,707 $0 $0 $2,186,663 2034 $1,652,100 $0 S409,857 SO $0 $2,061,957 2035 $1,223,659 $0 $412,599 $0 $0 $1,636,258 2036 $995,563 $0 $0 $0 $0 $995,563 2037 $999,469 $0 $0 $0 $0 $999,469 2038 $997,438 $0 $0 $0 $0 $997,438 2039 $999,625 $0 $0 $0 $0 $999,625 2040 $999,725 $0 $0 SO $0 $999,725 2041 1 $589,425 $0 $0 SO $0 $589,425 TOTAL 1 $52,484,453 $6,498,575 $12,122,419 $6,387,123 $123,361 $77,615,930 C:w-4 Total General Obligation Debt Composition of Debt Service P rink pal .Interest $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2017 $1,291,500 $2,790,000 $4,081,500 2018 $1,196,050 $3,385,000 $4,581,050 2019 $1,093,700 $3,145,000 $4,238,700 2020 $983,400 $3,280,000 $4,263,400 2021 $881,525 $2,445,000 $3,326,525 2022 $790,000 $1,640,000 $2,430,000 2023 $727,875 $1,705,000 $2,432,875 2024 $659,791 $1,760,000 $2,419,791 2025 $615,656 $1,265,000 $1,880,656 2026 $575,781 $1,305,000 $1,880,781 2027 $534,606 $1,350,000 $1,884,606 2028 $491,650 $1,395,000 $1,886,650 2029 $447,363 $1,440,000 $1,887,363 2030 $401,338 $1,485,000 $1,886,338 2031 $353,716 $1,295,000 $1,648,716 2032 $314,544 $1,335,000 $1,649,544 2033 $273,956 $1,375,000 $1,648,956 2034 $232,100 $1,420,000 $1,652,100 2035 $188,659 $1,035,000 $1,223,659 2036 $160,563 $835,000 $995,563 2037 $134,469 $865,000 $999,469 2038 $107,438 $890,000 $997,438 2039 $79,625 $920,000 $999,625 2040 $49,725 $950,000 $999,725 2041 $9,425 $580,000 $589,425 TOTAL $12,594,453 $39,890,000 $52,484,453 6-3 Tax -Supported General Obligation Debt Composition of Debt Service $3,500,000 $ 3, 000, 000 $ 2, 500, 000 $ 2, 000, 000 $1, 500, 000 $1, 000, 000 $500,000 I.II�Vllm lii I III $0 2017 DEBT SERVICE REQUIREMENTS SUMMARY OF TAX -SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2017 $383,319 $2,430,000 $2,813,319 2018 $305,944 $2,515,000 $2,820,944 2019 $232,919 $2,120,000 $2,352,919 2020 $162,319 $2,210,000 $2,372,319 2021 $96,619 $1, 345, 000 $1,441,619 2022 $42,419 $505,000 $547,419 2023 $24,519 $520,000 $544,519 2024 $8,359 $535,000 $543,359 TOTAL $1,256,416 $12,180,000 $13,436,416 6-4 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 OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 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 $231,925 $231,925 $3,950,000 $4,413,850 Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-5 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 OPTION DATE: February 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 FEBRUARY 15 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 $307,850 1 $242,841 $3,825,000 $4,375,691 Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. M 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 OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 $153,975 $87.900 $4,405,000 $4,646,875 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. 6-7 TIRZ/PID-Supported General Obligation Debt Composition of Debt Service $2,500,000 Principal Mintemt $2,000,000 7 r. 11 / 000 11 111 2017 2019 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TIRZ/PID-SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2017 $908,181 $360, 000 $1,268,181 2018 $890.106 $870,000 $1, 760,106 2019 $860, 781 $1,025, 000 $1,885,781 2020 $821,081 $1,070,000 $1,891,081 2021 $784.906 $1,100, 000 $1, 884, 906 2022 $747.581 $1,135, 000 $1,882,581 2023 $703,356 $17185, 000 $1, 888,356 2024 $651,431 $1,225,000 $1,876,431 2025 $615,656 $1,265,000 $1,880,656 2026 $575,781 $1,305,000 $17880,781 2027 $534, 606 $1, 350, 000 $1,884,606 2028 $491,650 $1,395,000 $1,886,650 2029 $447,363 $1,4407000 $1,887,363 2030 $401, 338 $1, 485, 000 $17886, 338 2031 $353,716 $11295,000 $1,648,716 2032 $314, 544 $17335, 000 $1,649,544 2033 $273,956 $1,375,000 $1,648,956 2034 $232,100 $1,420,000 $1,652,100 2035 $188, 659 $1, 035, 000 $1, 223, 659 2036 $160.563 $835,000 $995,563 2037 $134,469 $865,000 $999,469 2038 $107,438 $890,000 $997,438 2039 $79,625 $920,000 $999,625 2040 $49,725 $950,000 $9997725 2041 $9,425 $580,000 1 $589,425 TOTAL $11,338,037 $27,710,000 1 $39,048,037 TIRZ - Tax Increment Reinvestment Zone PID - Public Improvement District 6-8 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 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 OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 2017 3.000% $2,950 $2,950 $10,000 $15,900 2018 3.000% $2,800 $2,800 $10,000 $15,600 2019 4.000% $2,650 $2,650 $10,000 $15,300 2020 4.000% $2,450 $2,450 $10,000 $14,900 2021 4.000% $2,250 $2,250 $10,000 $14,500 2022 4.000% $2,050 $2,050 $10,000 $14,100 2023 4.000% $1,850 $1,850 $10,000 $13,700 2024 4.000% $1,650 $1,650 $10,000 $13,300 2025 4.000% $1,450 $1,450 $10,000 $12,900 2026 4.000% $1,250 $1,250 $10,000 $12,500 2027 4.125% $1,050 $1,050 $10,000 $12,100 2028 4.125% $844 $844 $10,000 $11,688 2029 4.250% $638 $638 $15,000 $16,275 2030 4.250% $319 $319 $15,000 $15,638 TOTAL $24,200 $24,200 $150,000 $198,400 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. M. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 (GLADE PARKS) DATED: January 15, 2011 ORIGINAL AMOUNT: $2,854,870 INTEREST RATES: BOND YEARS 2011-2018 @3.000%, 2019-2026 @ 4.000%, 2029-2030 @4.250% 2027-2028@ 4.125%, PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2017 3.000% $46,747 $46,747 $130,000 $223,494 2018 3.000% $44,797 $44,797 $135,000 $224,594 2019 4.000% $42,772 $42,772 $140,000 $225,544 2020 4.000% $39,972 $39,972 $145,000 $224,944 2021 4.000% $37,072 $37,072 $150,000 $224,144 2022 4.000% $34,072 $34,072 $155,000 $223,144 2023 4.000% $30,972 $30,972 $165,000 $226,944 2024 4.000% $27,672 $27,672 $170,000 $225,344 2025 4.000% $24,272 $24,272 $175,000 $223,544 2026 4.000% $20,772 $20,772 $185,000 $226,544 2027 4.125% $17,072 $17,072 $195,000 $229,144 2028 4.125% $13,050 $13,050 $200,000 $226,100 2029 4.250% $8,925 $8,925 $205,000 $222,850 2030 4.250% $4,569 $4,569 1 $215,000 $224,138 TOTAL $392,734 1 $392,734 1 $2,365,000 $3,150,469 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. 6-10 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 OPTION DATE: August 15, 2024 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 3.000% $6,225 $6,225 $415,000 $427,450 TOTAL $971,525 $971,525 $5,715,000 $7,658,050 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. CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) DESCRIPTION: REVENUE CERTIFICATES OF OBLIGATION, SERIES 2015 (GLADE PARKS PHASE 3) DATED: October 27, 2015 ORIGINAL AMOUNT: $3,030,000 INTEREST RATES: BOND YEARS 2016-2035 @3.000% - 5.000% IPAYING AGENT: IU.S. BANK I JOPTION DATE: (February 15, 2026 1 YEAR 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 TOTAL COUPON 0.000% 5.000% 5.000% 5.000% 5.000% 5.000% 5.000% 5.000% 3.000% 3.000% 3.000% 3.000% 3.000% 3.000% 3.125% 3.125% 3.250% 3.500% 3.375% INTEREST FEBRUARY 15 AUGUST 15 $56,000 $56,000 $56,000 $53,125 $53,125 $50,125 $50,125 $46,875 $46,875 $43,500 $43,500 $40,000 $40,000 $36,375 $36,375 $32,625 $32,625 $30,225 $30,225 $27,750 $27,750 $25,200 $25,200 $22,500 $22,500 $19,725 $19,725 $16,875 $16,875 $13,828 $13,828 $10,703 $10,703 $7,291 $7,291 $3,797 $3,797 $0 $592,519 $536,519 PRINCIPAL FEBRUARY15 $0 $115,000 $120,000 $130,000 $135,000 $140,000 $145,000 $150,000 $160,000 $165, 000 $170, 000 $180,000 $185,000 $190,000 $195,000 $200, 000 $210,000 $215,000 $225, 000 $3,030,000 TOTAL REQUIREMENTS $112,000 $224,125 $223,250 $227,000 $225,375 $223,500 $221, 375 $219,000 $222,850 $222, 975 $222, 950 $227,700 $227,225 $226,600 $225,703 $224, 531 $227, 994 $226,088 $228,797 $4,159, 038 Proceeds from the sale of the Certificates will be used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting and traffic signalization incident 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. 6-12 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2016 (MIDTOWN DEVELOPMENT) DATED: January 12, 2016 ORIGINAL AMOUNT: $16,450,000 INTEREST RATES: BOND YEARS 2016-2041 @2.000% - 4.000% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2026 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2017 0.000% $244,819 $244,819 $0 $489,638 2018 2.000% $244,819 $244,819 $380,000 $869,638 2019 3.000% $241,019 $241,019 $515,000 $997,037 2020 2.000% $233,294 $233,294 $530,000 $996,588 2021 2.000% $227,994 $227,994 $540,000 $995,988 2022 3.000% $222,594 $222,594 $550,000 $995,188 2023 4.000% $214,344 $214,344 $570,000 $998,688 2024 2.250% $202,944 $202,944 $590,000 $995,888 2025 3.000% $196,306 $196,306 $605,000 $997,613 2026 3.000% $187,231 $187,231 $620,000 $994,463 2027 3.000% $177,931 $177,931 $640,000 $995,863 2028 3.000% $168,331 $168,331 $660,000 $996,663 2029 3.000% $158,431 $158,431 $680,000 $996,863 2030 3.000% $148,231 $148,231 $700,000 $996,463 2031 3.000% $137,731 $137,731 $720,000 $995,463 2032 3.000% $126,931 $126,931 $745,000 $998,863 2033 3.000% $115,756 $115,756 $765,000 $996,513 2034 3.000% $104,281 $104,281 $790,000 $998,563 2035 3.000% $92,431 $92,431 $810,000 $994,863 2036 3.125% $80,281 $80,281 $835,000 $995,563 2037 3.125% $67,234 $67,234 $865,000 $999,469 2038 3.125% $53,719 $53,719 $890,000 $997,438 2039 3.250% $39,813 $39,813 $920,000 $999,625 2040 3.250% $24,863 $24,863 $950,000 $999,725 2041 3.2500/- $9,425 $0 $580,000 $589,425 TOTAL $3,720,753 1 $3,711,328 $16,450,000 $23,882,081 Proceeds from the sale of the Certificates will be used for (i) public infrastructure including demolishing dangerous structures, streets, street improvements, water and wastewater, drainage, curbs, gutters, sidewalks, entryways, signage, lighting, traffic signalization and other public improvements 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. 6-13 DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE (SELF SUPPORTING) G.O. DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $1,142,123 $5,245,000 $6,387,123 G.O. - General Obligation 6-14 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: U.S. BANK OPTION DATE: August 1, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 1 TOTAL REQUIREMENTS FEBRUARY 1 AUGUST 1 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 $571,061 $571,061 $5,245,000 $6,387,123 Proceeds from the sale of the Certificates were used to purchase a community ice skating recreation facility and to pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000) of the Net revenues of the City's combined Waterworks and Sewer System as provided in the Ordinance. The facility is operated by the Dallas Stars; rental payments received from the operator are used to fund this self- supporting debt. 6-15 _ Golf G.O. Refunding Debt Composition of Debt Service $800,000 PRINCIPAL INTEREST IM $600,000 $400,000 $200,000 $0 2017 2019 2021 2023 2025 2027 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF G.O. REFUNDING DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $803,575 $5,695,000 $6,498,575 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. G.O. - General Obligation C.O. - Certificates of Obligation 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 OPTION DATE: FEBRUARY 15, 2022 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 $436,594 $366,981 $5,695,000 $6,498,575 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 $590, 780 6-17 Water & Wastewater Revenue Debt Composition of Debt Service V PRINCIPAL ■INTEREST $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 5200.000 r $100,000 gz� $0 -EW 2017 2019 2021 2023 2025 2027 2029 2031 2033 2035 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $1,817,419 $10,305,000 $12,122,419 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $638, 022 6-18 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 2017 2.030% $20,858 $20,858 $365,000 $406,716 2018 2.030% $17,154 $17,154 $375,000 $409,308 2019 2.030% $13,347 $13,347 $385,000 $411,694 2020 2.030% $9,440 $9,440 $395,000 $413,880 2021 2.030% $5,430 $5,430 $130,000 $140,860 2022 2.030% $4,111 $4,111 $130,000 $138,222 2023 2.030% $2,791 $2,791 $140,000 $145,582 2024 2.030% $1,370 $1,370 $135,000 $137,740 TOTAL $74,501 $74,501 $2,055,000 $2,204,002 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. 6-19 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 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 $315,922 $315,922 $1,405,000 $2,036,844 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. 6-20 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 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 $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 $362,963 $362,963 $4,465,000 $5,190,927 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. 6-21 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 @ 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 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 1 $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 $155,323 $155,323 $2,380,000 $2,690,647 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. 6-22 $100,000 r $0 Sales Tax Revenue Debt Composition of Debt Service id PRINCIPAL ■INTEREST 2017 DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE DEBT YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 2017 $1,716 $45,000 $46,716 2018 $1,073 $35,000 $36,073 2019 $572 $40,000 $40,572 TOTAL $3,361 $120,000 $123,361 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) AVERAGE ANNUAL DEBT OUTSTANDING $46,716 $41,120 6-23 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 A3% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 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 $1,680 $1,680 $120,000 $123,361 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. 6-24 PERSONNEL Et INSURANCE Personnel Counts Personnel Counts by Fund Proposed Pay Plan Insurance Financial Report Medical Plan and Premiums Summary of Benefits and Coverage - Plan A Summary of Benefits and Coverage - Plan B Workers' Compensation/Risk Management Report Full -Time Personnel Counts �I ACTUAL BUDGETED ESTIMATED BU2GETEDI1 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 3.50 LIBRARY 9.00 9.00 9.00 9.00 Total City Administration 20.00 20.00 20.00 20.50 FINANCE/BUDGET 2.00 2.00 2.00 2.00 COURTS 7.75 775 7.75 7.75 ACCOUNTING 2.50 3.50 3.50 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 17.75 17.75 PD CODE 14.75 1 15.00 15.00 15.00 PD ADMINISTRATION 5.75 1 6.00 6.00 6.00 PD PATROL 41.00 1 42.00 42.00 1 44.00 PD INVESTIGATION 13.50 1 13.00 13.00 13.00 PD SERVICE 22.00 22.00 22.00 1 21.00 PD DETENTION 18.00 18.00 18.00 1 17.00 Total Police Department 115.00 116.00 116.00 116.00 FIRE MARSHALL 4.00 4.00 4.00 4.00 FD ADMINISTRATION 4.00 400 4.00 4.00 FD PARAMEDIC 64.00 64.00 64.00 2 67.00 Total Fire Department 72.00 72.00 72.00 75.00 PLANNING 2.50 2.50 2.50 3 3.00 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 6.50 7.00 RECREATION 6.50 6.50 6.50 6.50 PARKS 11.00 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 20.50 20.50 20.50 20.50 STREET MAINTENANCE 9.50 9.50 9.50 2 10.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 0.50 0.50 0.50 0.50 Total Public Works 13.00 13.00 13.00 14.00 GF NON -DEPARTMENTAL 0.00 0.50 0.50 0.50 Total Non -departmental 0.00 0.50 0.50 0.50 TOTAL GENERAL FUND 263.75 266.25 266.25 271.25 EDC-PARKS 12.25 12.25 12.25 2 13.25 EDC - LIBRARY 10.00 10.00 1000 10.00 EDC - ECO. DEV. 1.00 1.00 1.00 1.00 TOTAL EDC FUND 23.25 23.25 23.25 24.25 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 5.75 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 23.50 23.50 23.50 23.50 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 9.50 10.00 10.00 10.00 Total Non -departmental 13.50 14.00 14.00 14.00 TOTAL W&S FUND 42.00 42.50 42.50 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 2.50 2.50 2.50 2.50 GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00 GOLF CONFERENCE CENTRE 1.50 1.50 1.50 1.50 TOTAL GOLF COURSE FUND 11.75 11.76 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL FUND 18.00 18.00 18.00 1 19.00 PUBLIC SAFETY SPECIAL FUND 3.00 1 2.00 2.00 1 1.00 SERVICE CENTER FUND &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 37.25 36.25 36.25 36.25 TOTAL ALL FUNDS 378.00 380.00 380.00 386.00 1) Shifted position based on funding and job function 2) Added 3 firefighters, 1 Public Works Field Tech, 1 Athletic Coordinator 3) Converted 2 part time positions into 1 full time position 7-1 PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY15 ACTUAL FY16 BUDGETED FY16 ESTIMATED FY17 FUNDED GENERAL FUND 263.75 266.25 266.25 271.25 EDC FUND 23.25 23.25 23.25 24.25 WATER & WW FUND 42.00 42.50 42.50 42.50 GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL DISTRICT 18.00 18.00 18.00 19.00 PUBLIC SAFETY SPECIAL FUND 3.00 2.00 2.00 1.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY 7.00 7.00 7.00 7.00 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 0.501 0.50 1 0.50 1 0.50 TOTAL 378.00 1 380.00 1 380.00 1 386.00 PART-TIME EMPLOYEES GENERAL FUND 47.00 50.00 49.00 49.00 EDC FUND 17.00 17.00 17.00 17.00 WATER & WW FUND 2.00 2.00 2.00 2.00 GOLF COURSE FUND 57.00 57.00 57.00 57.00 SPECIAL RECREATION FUND 3.00 3.00 3.00 3.00 TEXAS STAR SPORTS COMPLEX 26.00 26.00 26.00 26.00 TOTAL 152.00 155.00 154.00 154.00 7-2 PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10-02-16 POLICE EFFECTIVE 09-29-16 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 1 20.00 1 N IPSO $3,4921 $3,6671 $3,8491 $4,0431 $4,2441 $4,456 $41,9081 $44,0041 $46,1941 $48,6161 $50,9291 $53,474 20.14791 21.15561 22.20861 23.32441 24.48521 25.7089 1 730.00 1 22.00 1 N (Fire Fighter 1 $4,8771 $b,1211 $b,$Jtdj b0,b4b1 Z�o,VJU1 Z00,LL0I $58,5291 $61,4491 $64,5361 $67,7561 $71,1621 $74,700 20.04401 21.04401 22.10151 23.20401 24.37061 25.5823 740.001 22.01 1 N JiFire Fighter/Paramedic $5,056 $5,299 $5,591 $5,859 $61212 $6,506 $60,6701 $63,690 $67,090 $70,309 $74,639 $78,077 20.77741 21.7773 22.97591 24.0784 25.5270 26.7387 550.00 1 23.00 1 N lCommunications Supervisor 1 $4,6001 $4,8311 $5,071 $5,325 $5,592 $5,871 ;55,1971 $57,9671 $60,8491 $63,9001 $67,1011 $70,451 -216.53691 27.86861 29.25451 30.72131 32.26001 33.8709 565.00 1 24.00 1 N Police Officer $5,0241 $5,2631 $5,5141 $5,776 $6,053 $6,342 24.03 N Fire Inspector 1 $60,2881 $63,1521 $66,1651 $69,3101 $72,641 $76,104 28.98451 30.36141 31.81011 33.32201 34.9237 36.5883 760.00 1 24.01 N Firefighter II 1 $5,0241 $5,2631 $5,5141 $5,7761 $5,0531 $6,342 $60,2881 $63,1521 $66,1651 $69,3101 $72,6411 $76,104 20.64661 21.62731 22.65931 23.73621 24.87711 26.0629 770.00 1 24.02 1 N Firefighter II/Paramedic $5,2021 $5,4411 $5,7271 $5,9891 $6,335 $6623 $62,429 $65,293 $68,718 $71,863 $76,018 $79:480 21.37991 22.36061 23.53361 24.6106 26.03351 27.2193 585.00 1 24.99 1 N Police Corporal $5,3641 $5,6031 $5,8541 $6,116 $6,39:31 $6,682 25.00 1 N ISenior Police Officer $64,3681 $67,2321 $70,2461 $73,3901 $76,7221 $80,184 30.94631 32.32301 33.7719L 35.28351 36.88541 38.5500 590.00 1 26.01 1 N IFire Inspector II 1 $5,4271 $5,6661 $5,9171 $6,179 $6,456 $6,745 $65,1231 $67,9861 $71,0001 $74,1441 $77,4761 $80,938 31.30931 32.68571 34.13451 35.64611 37.24821 38.9124 780.00 1 25.01 N Fire Fighter/Driver $5,427 $5,6661 $5,9171 $6,179 $6,456 $6,745 $65,123 $67,9861 $70,9991 $74,1441 77,476 $80,938 22.3023 23.28301 24.31481 25.39181 26.53 81 27.7186 790.00 1 25.02 1 N IFire Fighter/Driver/Paramedic $5,6051 $5,8441 $6,1291 $6,391i W136i $7,026 $67,2641 $70,1281 $73,5621 $76,6971 $80,852 $54,315 23.03561 24.01631 25.18921 26.26611 27.6892t 28.8750 7-3 PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10-02-16 POLICE EFFECTIVE 09-29-16 H.T.E. STEP 1 2 3 4 5 6 Job Start Grade Code FLSA Job Title Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 605.00 26.00 N Police Sergeant $6,5901 1 1 $7,830 610.00 26.04 N Fire Inspector III $79,074 $93,954 27.00 N I Public Education Officer 38.01661 45.1704 810.00 1 26.02 1 N IFire Lieutenant $6,590 jii,aju $79,0741 1 1 $93,965 27.08021 1 1 1 1 32.1762 820.00 1 26.03 1 N Fire Lieutenant/Paramedic $6,7681 1 1 1 1 $8,111 $81,2161 1 1 1 1 $97,331 27.81351 1 1 1 1 33.3326 1 830.00 1 27.01 1 N IFire Captain 1 $6,8391 1 1 1 1 'bo,Z5i I 28.10601 1 1 1 1 33.9337 840.00 1 27.02 1 N Fire Captain/Paramedic $7,0181 $8,539 $84,2111 $102,463 128.8394135.0901 650.00 1128.00 1 E Police Lieutenant $7,4981 $8,790 128.0 1 E ITechnical Services Manager $89,9761 $105,486 43.25781 50.7144 670.00 1127.03 1 E Fire Training Officer/Paramedic $7,7851 $9,047 $93,4251 $108,568 44.91581 52.1960 860.00 1 29.00 1 N 113attalion Chief $7,6071 $8,766 $91,2831 1 $105,191 31.26151 L 36.0243 870.00 1 29.01 1 N 113attalion Chief/Paramedic 1 $7,7851 1 1$9,047 $93,4251 1 1 $108,568 31.99481 1 1 37.1807 680.00 130.00 E Division Chief/F.M. $7,9891 1 1 $9,411 680.00 130.01 E Division Chief/E.M.S Coord. $95,8621 1 1 $112,936 680.00 130.02 E Police Captain 46.08761 154.2962 680.00 130.03 E Division Chief/Operations 7-4 �1. PROPOSED EXEMPT PA Y PLAN EFFECTIVE 09-29-16 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 295 143.16 E Conference Centre Manager $3,956 $4,471 $5,054 143.04 E Asst. Golf Superintendent $47,476 $53,654 1 $60,649 143.11 E First Asst. Golf Pro 22.8250 25.79531 29.1581 305 146.11 E Seniors Coordinator $4,098 $4,704 $5,291 146.12 E Recreation Specialist -Aquatics $49,171 $56,444 $63,498 146.13 E Program Rec. Specialists 23.6397 27.1367 30.5277 146.14 E Athletic Coordinator 146.15 E Recreation Specialist -Analyst 146.16 E Special Events Coordinator 146.17 E Volunteers Coordinator 146.18 E Human Resources Generalist I 315 1 149.09 1 E ISenior Center Supervisor $4,322 1 $4,959 $5,513 146.10 E I Recreation Center Supervisor $51,863 1 $59,510 $66,151 24.9342 28.6107 31.8035 325 1 145.03 1 E jAccountant 1 $4,545 $5,180 $5,812 148.00 E Librarian $54,537 $62,164 $69,749 26.2195 29.88661 33.5332 335 152.01 E Recreation Superintendent $4,769 $5,439 $6,110 148.01 E Athletic Supervisor $57,229 $65,269 $73,324 149.01 E Human Resources Generalist II 27.5142 31.3792 35.2521 149.02 E Food and Beverage Manager 149.03 1 E lKitchen Manager/Chef 149.08 1 E I Facilities Supervisor 150.06 1 E lAssistant to the City Secretary 345 1 150.03 1 E ISenior Librarian $4,992 $5,701 $6,409 $59,903 $68,413 $76,903 28.7994 32.89071 36.9726 355 149.04 E Deputy City Secretary $5,216 $5,961 $6,707 150.00 E Accountant II $62,596 $71,537 $80,478 151.00 E Web Designer 30.0940 34.3926 38.6914 151.04 E Graduate Engineer 365 E JOPEN $5,475 1 $6,132 1 $7,008 $65,7011 $73,5811 $84,095 31.58681 35.37531 40.4305 7-5 1-11 L. PROPOSED EXEMPT PAY PLAN EFFECTIVE 09-29-16 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 375 145.07 E Internal Auditor $5,749 $6,556 153.00 E GIS Manager $68,984 $78,671 042.452ql 153.07 E Assistant Library Administrator 33.1652 37.8226 153.08 E Network Administrator 154.02 E Park Superintendent 385 149.06 E Communications/Mktg. Mgr. $6,037 $6,882 $7,727 150.05 E Controller $72,442 $82,580 $92,722 150.07 E Budget/Treasury Manager 34.8279 39.7021 44.5779 151.01 E Purchasing Manager 154.03 E SBW/PATS General Manager 154.11 E BillingManager 154.12 E Building Official 154.13 E Manager of Recreational Services 154.14 E Parks Manager 154.16 E Senior City Planner 154.17 E Benefits Manager 154.18 E Risk Manager 405 1 155.01 1 E ICivil Engineer 1 $6,656 1 $7,588 1 $8,520 $79,87 1 $91,0511 $102,234 38.39971 43.T7471 49.1511 410 1 156.01 1 E ISenior Computer Developer $6,822 $7,777 $8,732 $81,866 $93,327 $104,789 39.3586 44.8690 50.3794 415 157.04 E Senior Civil Engineer $6,988 $7,968 $8,945 157.05 E Planning & Development Svcs. Mgr. $83,859 1 $95,613 1 $107,344 40.3167 45.9676 51.6078 7-6 PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 09-29-16 Hourly, Monthly and Annual Pay Scales H.T.E. STEP 1 2 3 4 5 5 Job Start End Merit GRADE Code FLSA Job Title Pay Prob. EOY 1 EOY 2 EOY 3 Top 210 220 36.03 N Library Aide 1 $2,530 1 $2,619 1 $2,711 1 $2,805 1 $2,904 1 $3,241 $30,364 1 $31,427 1 $32,527 1 $33,666 $34,844 1 $38,893 14.59831 15.10921 15.63811 16.18541 16.75181 18.6984 36.02 N FacilitiesAttendant $2,709 $2,804 $2,900 $3,004 $3,107 $3,461 37.03 N Library Clerk $32,505 $33,647 $34,805 $36,044 $37,280 $41,527 15.6272 16.1763 16.73311 17.3290 17.9233 19.9648 230 37.01 N Parks Field Tech 1 $2,858 $2,958 $3,061 $3,169 $3,279 $3,611 37.02 N Facility Tech 1 $34,295 $35,493 $36,732 $38,030 $39,347 $43,334 37.05 N Public Works Field Tech 1 16.4882 17.06391 17.6596 18.2834 18.9168 20.8337 37.06 N Rec/Aquatic Facility Tech I 240 38.01 N Police Records Clerk $3,009 $3,115 $3,222 $3,335 $3,452 $3,837 38.03 N Utility Billing Clerk $36,103 $37,381 $38,669 1 $40,016 $41,430 $46,046 39.00 N Parks Field Tech II 17.3570 17.9715 18.58611 19.2380 19.9181 22.1377 39.01 N Animal Control Officer I 39.04 N Receptionist 39.05 1 N I Facility Tech II 39.06 N Public Works Field Tech II 39.11 N lGolf Course Field Tech II 39.12 N jAsst F& B Mgr 260 39.08 N Court Clerk $3,159 $3,271 $3,385 $3,503 $3,624 $3,W888177 40.01 N Animal Control Officer II $37,910 $39,246 $40,622 $42,036 $43,493NE 40.04 N Office Tech 18.2258 18.8685 19.5298 20.2098 20.9101 40.05 N Mechanic 1 40.07 N Secretary 270 42.03 N Nursery Specialist $3,461 $3,582 $3,706 $3,837 $3,970 $4,437 39.10 N Juvenile Case Clerk $41,527 $42,9811 $44,476 $46,046 $47,639 $53,239 42.02 N I Recreation Assistant 19.9648 20.66371 21.3828 22.1377 22.9035 25.5956 280 41.01 N Administrative Secretary $3,611 $3,737 $3,868 $4,003 $4,143 $4,664 43.01 N Administrative Assistant $43,334 $44,849 $46,419 $48,032 $49,722 $56,971 43.02 N Librarian Assistant 20.8337 21.5621 22.3170 23.0922 23.9048 26.9089 43.04 N Admin Asst./Analyst 43.03 N Equipment Operator 7-7 PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 09-29-16 Hourly, Monthly and Annual Pav Scales uoD Start End Merit I GRADE Code FLSA Job Title Pay Prob. EOY 1 EOY 2 EOY 3 Top 43.07 N Mechanic II 43.08 N Parks Field Tech III 43.10 N Facility Tech III 43.11 N Public Works Field Tech III 43.12 N Urban Forester 43.13 1 N Signal Technician I 281 1 41.02 1 N lCirculation Supervisor $3,800 $3,934 $4,071 $4,214 $4,361 $4,890 $45,596 $47,208 $48,866 $50,566 $62,337 $68,683 21.9210 22.6961 23.4884 24.3104 25.1620 28.2130 290 42.00 N Technical Specialist $3,988 $4,127 $4,273 $4,422 $4,576 $5,102 42.05 N Graphics Artist $47,8571 $49,624 $51,276 $53,064 $54,910 $61,220 43.09 N Executive Secretary 23.0080 23.8057 24.6520 25.5113 26.3988 29.4326 45.00 N Inspector 1 45.01 N Mechanic III 45.04 1 N Leadman 300 43.06 N Animal Control Supervisor $4,137 $4,281 $4,432 $4,587 $4,748 $5,342 46.04 N Police Records Supervisor $49,644 $51,373 $53,181 $65,049 $56,973 $64,107 46.08 N Computer Support Specialist 23.8675 24.6988 25.5676 26.4661 27.3910 30.8208 46.09 N Chief Mechanic 46.10 N Municipal Court Supervisor 320 48.01 N Foreman $4,589 $4,749 $4,915 $5,087 $5,265 $5,868 48.02 N Inspector II $55,069 $56,993 1 $68,978 $61,042 $63,186 $70,418 48.04 N Signal Tech II 26.4754 27.4004 28.3549 29.3470 30.3778 33.8546 48.05 N Eng./PW Technical Specialist 49.00 N Bailiff/Warrant Officer 340 48.03 N Computer Support Spec II $5,039 $5,216 $5,400 $5,588 $5,783 $6,471 50.02 N linspector III $60,474 $62,596 $64,795 $67,057 $69,396 $77,649 50.03 N jEngineering Technician 1 29.07391 30.09401 31.15151 32.23881 33.3632 37.3313 350 1 51.02 1 N ISenior Inspector $5,265 $5,449 $5,640 $5,839 $6,042 $6,771 $63,186 1 $65,386 $67,686 $70,064 1 $72,500 $81,247 30.37781 31.4355 32.5412 33.68461 34.8560 39.0611 360 1 52.00 1 N linspection Services Supv. $5,527 $5,721 $5,922 $6,128 $6,343 $7,075 $66,330 1 $68,649 $71,066 $73,542 1 $76,114 $84,900 31.88931 33.0045 34.1665 35.35661 36.5935 40.8174 7-8 Insurance Financial Report Report city Employee Total Transfer/ Total Paid Insurance Reinsurance RX Operating Total Monthly Ending Fund Month Contribution Contribution Contribution Misc. Revenues Claims Services Fee Cost Expense Expenses Cash Flow Balance BEGINNING BALANCE FISCAL YEAR 2014-15 $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 1 $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 $38,908 $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 $369,586 $138,890 $508,476 ($353) $508,123 $492,836 $42,986 $20,761 $57,481 $6,447 $620,511 ($112,388) $3,378,816 Aug-1 $368,563 $140,271 $508,834 $4,803 $513,637 $340,537 $29,482 $40,131 $48,587 1 $7,574 $466,311 $47,326 $3,426,142 Sep-15 $365,655 $134,810 $500,465 $18,584 $519,049 $386,633 $41,019 $39,157 $79,517 $76,736 $623,062 ($104,013) $3,322,129 Totals $4,402,678 $1,657,282 $6,059,960 $399,766 $6,459,726 $3,673,668 $314,365 $463,311 $658,346 $554,169 $5,653,859 $806,867 BEGINNING BALANCE FISCAL YEAR 2015-16 $3,322,129 Oct-15 $326,778 $140,372 $467,150 $36,852 $504,002 $30,872 $19,129 $42,725 $32,043 $1,788 $126,557 $377,445 $3,699,574 Nov-16 $331,412 $138,174 $469,586 $49,427 $519,013 $384,227 $26,089 $43,458 $65,001 $2,606 $521,381 ($2,368) $3,697,206 Dec-15 $334,388 $138,852 $473.240 $46,406 $519,646 $346,631 $25,509 $44,475 $66,329 $157,802 $640,746 ($121,100) $3,576,106 Jan-16 $334,636 $138,929 $473,565 $40,794 $514,359 $278,810 $25,114 $43.862 $61,863 $19,278 $428,927 $85,432 $3,661,538 Feb-16 $333,670 $138,074 $471,744 $47,984 $519,728 $256,609 $19,751 $43,875 $66,800 $53,152 $440,187 $79,541 $3,741,079 Mar-16 $329,425 $137,310 $466,735 $42,229 $508,964 $515,577 $30,808 $43.038 $62,773 $137,256 $789,452 ($280,488) $3,460,591 Apr-16 $330,754 $138,057 $468,811 $40,431 $509.242 $440,088 $27,559 $43,358 $65,490 $13,488 $589,983 ($80,741) $3,379,850 Ma -16 $329,316 $136,846 $466,162 $58,311 $524,473 $549,839 $25,280 $43,301 $62,146 ($8,815) $671,751 ($147,278) $3,232,572 Jun-16 $328,288 $136,113 $464,401 $44,692 $509,093 $544,601 $29,944 $43,025 $59,524 $140,149 $817,243 ($308,150) $2,924,422 Jul-16 Au -16 Sep-16 Totals $2,978,667 1 $1,242,727 $4,221,394 $407,126 $4,628,520 1 $3,347,264 $229,1831 $391,117 1 $541,969 $516,704 $5,026,227 ($397,707) `- City of Euless 2016-17 Proposed Employee insurance Premiums Per Month MEDICAURX 2015-16 2016-17 Pro osed Increase / Decrease A B A B A B Employee Only $212.10 $153.10 $242.08 $174.68 $29.98 $21.58 Employee + Children $402.98 $290.90 $459.96 $331.90 $56.98 $41.00 Employee + Spouse $487.82 $352.14 $556.78 $401.78 $68.96 $49.64 Em to ee + Famil $615.08 $444.00 $702.02 $506.58 $86.94 $62.58 DENTAL 2015-16 2016-17 Pro osed Increase / Decrease A B A B A B Employee Only $6.94 $6.94 $7.28 $7.28 $0.34 $0.34 Em to ee + Children $13.20 $13.20 $13.82 $13.82 $0.62 $0.62 Employee + Spouse $15.98 $15.98 $16.74 $16.74 $0.76 $0.76 Em to ee + Family $20.14 $20.141 $21.10 $21.101 $0.96 $0.96 Total Premium 2015-16 2016-17 Pro osed Increase / Decrease A B A B A B Employee Only $219.04 $160.04 $249.36 $181.96 $30.32 $21.92 Employee + Children $416.18 $304.10 $473.78 $345.72 $57.60 $41.62 Employee + Spouse $503.80 $368.12 $573.52 $418.52 $69.72 $50.40 Em to ee + Family $635.22 $464.141 $723.12 $527.68 $87.90 $63.54 7-10 -I- City of Euless: Medical Insurance - Piati A Summary of Benefits and Coverage: What this Plan Covers & 'Alhat 11 1 o; t,, t-. 4-pv tif dtle P *al I r-& I W 0 1 ";.O 1 (0; "i(U 20 1 Coverage for All Tiers , Plan Type: PPO This is only a summary. If you wimtmoredetall aboUt-MUA coverage and costs, -mucanjettbo complete tetras In the P011f-7 cc P12n d o curn en t at J�cona/coe ojeby caUing In-netwo4kpicovidegs: SM person. Y�mucaustpa-all the costs -uptothe deductible amount before this plan $1,600 family I doesn't applyto office visits 1 ' ; begins to pa-- for coveted services you use, Check Tolut policror plan What is the over all preventivee2ze, and loxes criptio ndxugs`,, i do c�-im ent to see a-b en the deductible starts over roux but not always, deductible? N o n -netwoxk pxoz-iders: S2,21W p ats o n - CopaTs and coinsurance * lanuar-7 lst See the chart starting on page 2 for howmuch you par for S6,600 family- co*7exed ser,-ices after -:o-u ineat the deduc don t count towaxds deductibles. ?ire there other deductibles You don't have to meet deductibles for specific 9*xrices, but see the chart �of -oz specific sect -ices? starting on page 2 for other costs fox services this plan covets Is there an out -of -Rocket Yes. In-netwoxkpicovidees: 56,850 person The out-of-pocket hn-A is the mostyou ccluldpa,- during a coverage pexiod b.rriit on my expenses? $13,700 family.%'on-netwoxkpxo%7id*xs: one ;-ear, iot share of thecost of covered san-ices. This limit unlimited help: plan fox health caxe expenses. ' 'hat is not included in the out-of-pocket limit? Premiums; copays for non -preferred drugs, b alan ce-billed charges; penalties_ health care n o t coveted by this Plan. The chart starting on page'_ describes anylimits onwhatthe plan &-ill piT.- for sce:t;I;co•,-exed sere -ices, such as office visits. If sou use an in -network doctor ox othex health care Rrovider this pLul vtiU some ., all of the costs of core --A 9 'R ')L-es. See %-%-w.aetna.com/asa or call1- 5 e a%i are; -our-ne— o Ds, oethis plan use a network 999-902-2432 fox a list ofin-net-,%-ork xn doctor or hospital may use an out-of-rietwlot some services, oxkgrovidex I ofRro-.-ider providers. Plans use the term in- netwoAs.Riefetted.oxputt6patLngfo�rpAovidex 11-i their nerwat - See the chart starting onpage 2 for hots -this plan pa-:-s diffatent kinds of providers. Do I need a referralto see a No- Yo,,:. don't need a referral to see a specialist? -specialist. You can see the specialist-.rou choose without pernussion from this plan. ire there services this plan Yes. Son-ofthesw,-1cer, this plan doesn't corfix ass listed oapage 4. See -out doesn't cover? pobcof plan docutuent for additional information aboutexcluded services. Is these an overall annual ` Lin -tic on what the plan pays� '0. Even -,Eough 1pay these expenses, they don't count toward the out-o Rocket limi *XAS 1:-- OW-OW -4 Questiorm: tali Ojc i%:ilt Uat It- o u azen.- t: cleat ab t an-,- of th e un dedu-a ed terms used in th4.-z ioixn, see the (510 s 3 at-.- oz: call S 1- -6&1 - 14S 3 to irques t a cop-• r v N City of Euless: Medical Insurance — Plan A palled: 10lu 091-401201 Stirnmavy of Rpneflts and (7nvPraqw x^Vht at this Plan, Co.;ers & What it r7r'-JF-. overage for: All Tier-, Plan Type, PPC) 0 Copavmentriz-fe fl-mec collar amounts , for emainple, $13,,you paT for coveyed health Cate, usually when-ou receive thesein-ice. 0 Coinsurance is.:t;.,�,--_hate of the costs of a covered 3exrioa, calculated is apexcent ofthe allowed axnomM fox the service. For example, ifthe plan'sallowed amount for ata o-emight hospital sts-, is Sl..007,oui coinsLuancepa--xnet-itof-'D'cwoWdbe$2'00. This may change if you haven'tmet -.ou.: deductible. 0 The amouritthe pUr-A pa-,-z for covered services is based on the allowed amount. If an out-of-networkp-xovid*zchaigesniose thanthe ' allowed amatant mumay have to pa -the difference. For example, if an out-of-netn-oA-.hospit3l charges $ 1.5DO foxan ovacnightstay Andthe allowed amatant is $1,OW, sou may -have to p2Tthe $51DO difference. ,This is called balance billing., a This plan ma -encourage 7'OU to use in-networkRxo-rider b,;- charging -,*Ou lowem deductibles; copayments and S2jDMU&nc* amounts. Uvouvisit a health , cat eRzo-ider ' offloe or clinic Ptimar r case visit to treat an injusyox illness Specialistvisit Other practitioner office visit Preventive Cale 3 CkBenlng ammuni:zation IR;in-StLcteSt .�-ray,bloodwoik) If vo u have a test Lab Card providers blood -work) Imaging= PET scans, NMIs) $25 COP IF for charges Up to $130; 210o". co- ixl3u"nce for charges in *XOGSS of S.iCI;'visit s20 Oopay for Charges up to $130; 2(r/c, co- insuianee for charges in excess 00130/visit Chiropractic: 12i oopay for charges up to S 130-1 204 coinsurance for charges in excess of S 13 0 ' vi 9 it; A cup Un ctuxe: : colnmr=ce i No charge 20*A6 coinsucassom No chimme --- a-- 200/0 00insum"a Questions: CAL -'t �"o4t -.;-' at If clea� -�a- ��l �-;nCiettLn'ed '3-64 r, 'ott- the or Call Sl--6�3-1453 to xeQl,:,e>t a cop-.- 40*,'4 coinsurance hone 40',14 ooinsucance M Chiropractic limited to 24 visits per Plan Chiropractic and Year. acupuncture: Acupunctuxe limited to 10 visits per Plan 40�-'4 coinsurance Year. 40% coinsurance none 4C" . coinsurance Iibilled b-;-pxoriciex other that, Ph-..-sician. -Not applicable -none 40' o coins uxan ce none �'� , t '-1' 0 C, %.:tty of Euless: Medical Insurance - Plan A Sumn-vary of Benefits and Coverage: What this Plan Covers & What it Costs Genetic drugs $5 cOPz7'script 33 copa;- or 1C., - if cost If you need drugs to Preferred brand drugs of drug greater than. treat youxillness or $500, cap 0 f $ 1 io , script condition Create: of 7 150 or 3': C-OPAT scnPt1_;P to '\fo.:e information 1100,000 perplan.- -eax. about I?Yercriptio N 0 11 - Ptefetzed drugs 5011/Qcop17 scaptiol drug coveragrei= charges in excess of X-,-AAable at: i 100,000 pox ?Ian -max. Zx retail copay or _,Jaintenance drugs appropriate * -'s , 31mipt a, LStS-C! aboy- e re.g., Fac�iifee , e.g. z ambulatory Surgery — - �20b copa:�- If vo u have 20'coinsurance outpatient surgery S-,�t _ee� -geon . 20)D, coinsurance F-MaCgenC7 2:00r.-I services_52C.C. cops-. coinruzince If you need Fznefgenc:.- medical rian3porranon CoLn3uxazlce immediate medical 125 copa:.- for charges up attention to $130; 200'. co- _ insurance for charges in excess of$13L' visit $20D If you have a Facility fee ie.g., hospital room) 20% occapay insurance hospital Stay M%Itzeon n-e Ue OqkilgitW (Y"t, 0f tij 1 _! Coverage for. All Tiers Plan Type: PPO Not covered Covers up to a 34-dad supply. Not covered Covers up to a 34-dw.- supple. -Not covered Covers up to a 34-day supp17. Notinclod *d in an -.,out-of-pocket limit. Covets up to a 100-da-,- suppI7,available Not covered Only through LEM -Mall Older or Super v Aiii. Ph.. $200 cop &T Invasive Diagnostic and 'ox1nvasire 40% coinsurance Therapeutic 5ex,.%ces 44D*/* ooinsutance_ 1200 copay 20" a coinsurance coinsucance -- nonce— coins -,.i.taoce S enu-Pr:Lvate room; if not available, private room coveted at private zoom 40O coinsurance rate-, ICIJ,CCU,. NICUhmitedto 3times alk"erage Semi -Private Roomrate. Coin suxance none Questions: Car, or at ojm� see the CJot :� at__ 1401 �_Jp the en-t cleas ab o,.;t an-�- of a -.indetLneci rerms Ln rlus i n_zcaU,31--61SE-i4_-3 rofequast acop- City of Euless: Medical Insurance — Plan A Summary of Benefits and Coverage: What this Plan Covers & What it Costs I Office visit: $ 25 copay for charges up to S 130, If vou have mental :*Iental Beha-:ioxal bealth or Eubstanoe 200,'* minsuxa;nce fox health, beha-vioral abuse outpatient services s charges in excess of health, or substance $1301'isit. Other: 20% abuse needs coinsurance :—'erina Behay.ozal healrb of substance $200 oopa�- ab-:'Fe inpatient services 2011,16 coinsurance $23 cop ay for charges up to 3130;20*/a co- Prenatal and postnatal Cale insurance fox charges in excess of$130 visit. Ifyou are Pregnant D eliver7 =d all inpatient services *200*opa:r 20'.,o coinstarance Home health care 20"a coinsurance Rehabilitation services 20"'Q coinsurance Ifyou need help services Not Covered r ecoveri ng or haveHabilitation other special health Skilled nursing care 20' . coitasufaxice needs Durable medical ecpiipment 20% coinsurance Hospice service E-.-e exam `rot Covered lfvour child needs dental or eve care Glasses N o t Covered Dental check-Lp No charge el) " i age P s i0 ed101 : 0 � 1 20 16, "'-'t Coverage for: All Tiers Plan Type: PPO 400/6 coinsucerice I t�oo' p_1_LT ----------- I—_— --none 40% coinsurance I 401/4 coinsurance I t-jo ne Cam -Private room; if not available. ,t2O0 mpay pti-z-ate to orn covered at private room 40% ocin3wance --are; ICr,CCI:. NICUbinited to 3 times 371'exaze ceml-Aerate Roon-Itate. -45;/. —.1.7st'uu-ice Linuted to 40 visits per Plan Year. 400,a coinsurance to 30 visits Z_ da-s In -Patient per Plan Year. Covered no --Not 40" Limited to 40 h om e vi sits I DO d a:-s in c coinsurancerlE- Facdir-.. pot Plan 'rear. 40*-c coinsurance Up to purchase pace. -40--. Urnited to 4D h o m e,-isits 6 rno n tl-a s p ez coins7zxaxice treatment In ^ac.LIit qer�aa-� Yeat. Not Coveted none Not Covered none - Not Covered r1ot'le H tee..--b 7 -;ZZ z the -';ndeained teznlx used III thls tozi.'. Cz! a.r' '�' o-u raid the G; - or CaJI to reou&It: a cop-, City of Euless: Medical Insurance _ Plan A Sren�t�.v�r of Benefits anc_l t-overa(le` '".'hat this Plan Co,,er� & V°:hat it Excluded Services & Other Covered Sorviaes. f z�ra•rr�u� fna- All 'Fides Plan Tyne F Services Your Plan Does NOT Cover (Thisisn't a complete Hst. Check your policy or plan document for other encluded serf -ices. • Bauatric Surgerc- • Glasses Child.• • Non-eTnexge nc'.' caze u-hentta--eling outsidethe U.:. • Cosmetic Surgery a Habilitation Services • Routine e-; a case ?adult". • Dental care �Adint, a Infertility tueatmant • Rouci.ne foor cate • Eve Exam (Child, a Long -Tenn case • 3'e,ghcloss Ptogratns Other Covered Services (This isn't a complete Hst. Cheek yourpolicy or plan document for other covered set -.-ices and your costs for these sera*ices. j • Acupuncture • Dental check-up (CbAd;) a paicate-duts- nursing • Chuo Tactic care • HazanjZ :lids V (SI C / C .0 City of Euless: Medical Insurance -- Plan A Summary of Benefits and Coverage- 4-Vhst this Plan Co-vers &'ghat it Costs Your Rights to Continue Coverage: If you to s e coverage under the plan, then, ci ep ending upon the circumstances, Federal and State laws ma.- provide protections that allow you to keep health coverage. Any such rights may be limited in duration and will require you to par a preauuaaa, which mar be sigraficantlrhigher than the premium you pay while covered under the plan. C>ther limitations on.-ous rights to continue coverage rear also apple. For more information on your rights to continue coverage: contact the plan at 81--683-1453. You mar also contact -our state insurance department, the U.S. Department of Labor, Employee Benefits Secaritr Adrninistratton at 1-866-444-32-2 orwww.dol.gov ebsa. ortheU.S. Department of Health and Human =eet -ices at 1-S---26--2323 s6156S or a-s--. ccuo . cros . eov. C Coverage for- All Tiers Plan Type: PPG Your Grievance and Appeals Rights: If-. ou have a complaint or are dissatisfied. with a denial of coverage for claims under tour plan, ; ou may be able to appeal or rile a ,grievance. -Fox about your rights; this notice, or assistance,. ouu can contact: i �eY ?.,3y: S88-902-2432 or the City- of E 1es Hunian Reso-::rces Departs tent. 81 %683-14a3. Does this Coverage Provide Minimum Essential Coverage? The Affordable Care Act requires most people to have health care co�-erage that qualifies as "mirdnauna esserrtialcoverage." This plats or policy does provide minimum essential coverage. Does this Coverage Meet the Minimum Value Standard? The Affordable Care -tct establishes a nuninv.;..rn value standard ofbeneiats of a health plaza. =he n-aininaum value standardis 6CG' a actuarial value. This healthcoverage does meet the tninimum value standard for the benefits it provides. _ __= c_ :�r.:rt 1= y Tart _ea.� rorrget:rrtr:orn �arslaawfe +xeao.•..fltbta.ztaof, vet the Harz c. _ M, ., x.cet.ist:e: cerzzas �sed ata trail fotna see tl:e Cslas_a _ axj e:. ct:_ t Casa 5 -i33 totew';*-t a cop C C City of Euless ° Medical insurance - Plan A Coverage Example, �ssvt•(syt: k�`�alvsi E Coverage for: All Tiers Plan Type: PPS= About these Coverage - •- - Examples: These examples show how this p$,n might corer ■ Amount owed to providers: $7..540 ■ Amount owed to providers: $5.400 medical case in given situations. Use these ■ Plan pays $5.210 a Plan pays $3.460 examples to see: in general. hou-much financial a patient pays $2. 330 i Patient pays $1.940 protection a sample patientmight get if the. axe covered under different plans. Sample care costs: Sample care costs: Hosp,talchaxges mother. $2,-D0 Prescriptions $2,900 Routtneobstetuccare $2,100 Medical E quipment and Supplies $1,300 This is Hospital charges bab ; � $900 Office Vints and Procedures $-00 not a cost '��+asthesia $900 Education $300 Laborator• tests SSW Laboxatorr tests $100 estimator. Prescriptions $200 Vaccines; other preventive $100 Don't use these examples to Radiology $200 Total SS•400 estimate your actual costs 'Vaccines, other preventive $40 under this plan. The actual 'Tonal *719✓#'0 v care you receive sac=illbe different &am these Patient pays: Patient pays: examples, and the cost of Deductibles $3DD Deductibles $200 that care will also be Copa^s $220 Copays $1,650 different. Coinsurance $1,160 Coinsurance $10 See then ext page fox Limits or exclusions $ 1S0 Limits or exclusions $50 importantinfoxmationabout Total 52,3.30 Total 51,940 these examples. Questions: Cal a. .ver_'t cleat abG-�t u;: cGp-.- V Z'O What are some of the assumptions behind the Coverage Examples? • Costs don4tincludelmenaium . • Sample care costs axe based on national averages supplied b- theU.S. Department ofHe2lth and Human Services. and aren't specific to a particular geographic area or health plan. • The patient's condition was not an excluded or preexisting condition. • --:LU services and treatments started and ended in the same coverage period. • There are no o th at medical emp an s as fox an:- memb ex covered under this plan. • C)ut-of-poclzet expenses are based only on treating the conditionin theexample. • The p atient received all care from in- nerwoxhWo%4dez . I f the p atient had received care from out-of-nerwork providers, costs would have been highat. Questions; i:ah What does a Coverage Example show? Fox each treatment situation, the Coverage Example 1-aalps -mu see ho%,.- deductibles. coRa5Lnaent , and coinsurance can add up It also helps * —,ou see -,%-hatexpez-ases mightbeleft up to vou to pa-- because the service or treatment isn't covered or payment is limited. Does the Coverage Example predict my own care needs? No. -- zeatmants shown are #ust examples. - he care you would receive for this condition could be different b as ed an your doctojes advice., -rotu age, hoa- serious your condition is, and mLw- other factors. Does the Coverage Example predict my future expenses? No. coverage Examples axe not cost es urnaroxs. You cant use the examples to estimate costs fox an actual condition. Then are for comp airiative PULP 0 5 as on17% Your own costs will be different depanding on the care rou receive, the prices your VAotzdess charge, and the xeimb urs ern ant -out health plan allows. CovP-raqF- for- All Tier:, Plait Type: PP;-1 Can I use Coverage Examples to compare plans? Yes.Whenyou look at the Su;rr=nar.-. of Benefits and Coverage fox other plans, oijM find the same Coverage Examples. When -, ou compare plans, check the "Patient Pay box in each example. The smaller that number, the mote coverage the plan provides. Are there other costs I should consider when comparing plans? Yes. kn important co st is the R1 7ou Gen*t2.U-,-, the lowet- .our premium;, the moire sou ll pa- in out-of- pocket costs, such as cojas}:m exits deductibUs, and coinsurance. You should also consider contxib-L:tions to accounts such as health savings accounts .H15-r".., flexible spending arrangements . FS-As, or health reimbursement accounts ,HIULs thathelp -.,ou pay out-of-pocket expenses. co t E il*-, s: M E4 ic 11 11 1 wl 6 & -;;vr) a � it Coverage: v,iriatti-ir, This is only a sum m a ry. if you vimsit more detail about your coverage and costs, you can "t the complete terms in the policy or plan A& document at ar. ut.A-ib.cout/core orbs calling 1 888-902-243 2 In network providers: $1,400 person/ I $2,800 family 'doesn't apply to office visits, ; You must pay all the costs up to the deductible amount before this plan ! begins to pay for covered services roa use. Check your policy or plan What is the overall preventive care, and prescription drugs). document to see when the deductible starts over'(usuallr, but not alwars, deductible,? -Non-riem-ork providers: $2,400 person / January lst, See the chart starting on page 2 for how much you pay for $7,200 family. - Copays and coinsurance covered sen-ices after rou meet the deductible. don't count toxvards deductibles. Are there other deductibles No "i-ou don!t have to meet deductibles for specific services, but see the chart for specific servicesr starting on page 2 for other costs for services this plan covers. Yes In -network providers: $6,850 person The out-of-pocket limitis the mo=t you could pay during a coverage period Is there an out-of-pocket ke � S1 3,700 family- Non -net -work providers: usuallr one rear.1 for rout share of the cost of covered services. This limit limit on my expenses:, unlimited helps sou Plan for health care expenses. What is not included in Pierniums, copays for non -preferred drugs,Even though you pay these expenses, ther don't count tm-ard the out of- balance -billed charges, perialties, health care rlae� out -of -Rocket limit? not covered br this Plan. R-qG1wt Umi t. Is there an overall annual 0. The chart starting on page 2 describes any limits on what the plan will pay for limit on what the plan pays? -N .p#tifir coveted services, such as office visits. If you use an iti-nem-ork doctor or other health care prouder, this plan will Yes. See vv%vw.aema.com/asa or call, 1- pay some or all of the costs of covered services Be zwaxe, vour in -network Does this plan use a network 888-902-2432 for a list of in -nets:-. doctor or hospital may use an out-of-networkR.LQrider for some services. of providers- proriders. Plans use the term in -network, ,preferred. or participating for providers in their network See the chart starting on page 2 for how this plan pays different kinds of pruddeus. Do I need a referral to see a No. You don't need a referral to see a You can see the speciatis vou choose vithout permission from this plan. specialist? pecialist. Are there services this plan Some ofthe -services this plan doesn't cover are listed on -- 4, See out doesn't coveO policy or plan document for additional information abo-,.-t- excluded services :03-, Questions: CaL-111 At Ii i----�u aien- clea-t about an-, of Ehe underlirted tezma used in th.s forly, see the Glossary YOU can the C,10%,ar- a, ot call 8 ic) recilaetz a coo- City ()t Eides-�-,: fV1+,,,tAiCa1 histil (it Summary or Berefils ind Coverage: ,,vria! rrw1 1, Cnierage tnt AM Tiers Plar lype • CmaymenEs are fixed dollar amounts (for example, $15) you pay for covered health care, usuallr when %-ou receive the service * Coinsurance is o4rshaxe of the costs of a covered service calculated as a percent of the allowed amount for the service, F example, if the I I plan's allowed amount for an overnight hospital star is $1,000. roux coinsurance payment of 20°,'* would be $200. This mar change if vou haven't met roux deductible. 0 The amount the plan pays for covered services is baked on the allotted amount, If an out -of -network Rrm-ide charges more than the allowed amount you may have to pay the difference. For example, if an out -of -network hospital charges $1,500 for an overnight stay and the allowed amount is S1,000, vou mar have to pay the $300 difference. 1'This is called balance billing. 0 This plan may encourage rou to use in -network providers by charging you lot,: et deductibles, copaynients and coinsurance amounts. $40 copay for charges up Primary care visit to treat an injury or to $130; 30N co 301ka coinsurance —none illness insurance for charges in excess of $130/visit W copay for charges up to $130; 30S,'* co - Specialist visit insurance for charges in 501vo coinsurance non If you -sit a health excess of $1301visit care provider's office Chiropractic: $40 copay or clinic for charges up to $130; Chiropractic limited to 24 visits per Plan Other 301 o coinsurance for Chiropractic and acupuncture: Year. practitioner office visit charges in excess of Acupuncture limited to 10 visits pet Plan S130;vijait; Acupuncture: 50�,b coinsurance Year, 30"o coinsurance Preventive care screening -No chaige 5011!za coinsurance _ncomn immunization Diagnostic test (a -ray, blood work) 301 o coinsurance 50 0 couasuratice If billed br provides other than Nwsician. If vou have a test Lab Card providers �bkood woork) I -'Co charge Not applicable axone lmarssng CT.TET scans, 1IRIs) 301 o coinsurance 5001D coinsurance —none QuesdonsY f I%Eit U! at ��.e utide.-Ened �eiixi� uied ai this fOtty'. --at "—,it You Can uat G_ City of Euless: Medical Insurance - Plan-B Summary of Benefits and Coverage: What this Plan Covers & What it Costs Cretiel:ic If vou need drugs to Preferred brand drugs treat vour illness or condition More information about prescription Nm-preferred drup.,R drug coveraae. is available at: ,,17-77. Idi-rx.corn Maintenance drugs Facilirr fee e.g., ambulatory surgery If vou have Centel - outpatient surgery PhTi-cian sulg'eon fees Etneigtricy room services Ifvou need Emergency medical transportation inin-tediate medical attention Urgent care $8 copar/script Not covered $35 copay or 109'* if cost of drug greater than Not covered $500, cap of $150/ script Greater of $150 or 31 D copay,script up to $100,000 per plan year. Not covered 50Pfl copay,-'script for charges in excess of $100,000 per plan rear. Covers up to a 34-daP - 11 .r $UF F!� Corers up to a 34-da-,7 supply. Covers up to a 34-day supply, Not included in =v out-of-pocket limit. 2x retail copay or i Covers up to a 100-day suppIr, available appropriate Ws/script 'I Not covered only through LDI 'Maii Order or Super (as listed above') i Value Pha"nacr $ 2 caper 1300 -0 copay ralre Diagnoitic and, or Invasive 0570 o coinsurance 501k1a coinsurance Therapeutic Ser -vice, 30, 0 coinsurance 50'f* coinsurance -none C, Copal' 30O o coinsurance 301 o coinsurance none 301 o coinsurance 301 * coinsurance none $40 copar for charges up to S 130; 30°10 co- 50% coinsurance none : insurance for charges in i excess of $1 30/risit Semi-Prirate room., if not available, $250 copay i 5-130 copay private roomcovered at private roomg., If vou have a Facilitv fee e.hostal room (pi) e ce 0 coinsuranc 50n1u coinsurance rate; ICU, CCU, NICE" htnited to 3 times hospital Slav erage Semi -Private Room rate, P.ZIC_L�l ;urgeov fee 301k:a coinsurance i 5W/coinsurance one 0: U, a, _--n-,- r_� !:'-,e indeiLiicd rPirn� _iied --i tl-L. forrn, ec. �'."'u rari the G�wsarr at of c E. I -' - C+ IJ� _� � - 14 �' 3 t o - rru e x t v Copy C C City i-A EL1114-.-SS' WdiCal 111Scat all-11CO — Plaill B Summary of Benefits and Coverage: %Nhat this Plan Covers & What it Costs Office risit $40 copay for charges up to $130; If you have mental 'Nlental, Behavioral health or substance 300,o coinsurance for health., behavioral abuse outpatient services charges in excess of health, or substance 5130,risit. Other: 300'a abuse needs coinsurance Mental, Behavioral health or substance 5250 copai Lbuse inpatient services 300 n coinsurance copar for charge- up to S130; 30N co- Prenatal and postnatal care insurance for charges in excess of S130/'risit. Ifvou are pregnant Deli;-eir and all inpatient services $250 copay 30'N coinsurance Home health care 30' a coinsurance Rehabilitation sezvtces 301 D coinsurance Ifvou need help Habilitation services Not Covered covemg* Period Coverage for All Tiers Plan Type: PPO 50% coinsurance I -none 5250 copay none 5010 coinsurance H 711 � coinsurance Semi -Private room, if not available, $250 copay private room covered at private room .500 n coinsurance rate; ICU, CCU, -NICT-7 limited to 3 times arerage Semi -Private Room rate. 300XIs coinsurance -Limited to 40 visits per Plan Year. Limited to 30 visits; 1 23 dar5 In -Patient 501 a coinsurance per Plan Year. Not Covered recovering or have other special health Skilled nursing care 3011,'s coinsurance 50, 0 coinsurance needs Durable medical equipment 301-3 coinsurance 501 a coinsurance Hospice service 30AItl coinsurance 50°�o coinsurance Eve exam M Not Coveted Not Covered lfvour child needs - dental or eve care G la 5'e s Not Covered Not Covered Dental check-up -No charge Not Coveted Ifs o-j 14 Limited to 40 home -visits;- 100 days in Facility per Plan Year. Up to purchase price. Limited to 40 home visits 6 months per tr eatment in FaciLtv per Plan Year. none done none -V City of Euless: Modical Insurance — Plan B Summary of Benefits and Coverage: What this Plan Covers & What it Costs Excluded Services &Other Covered Services - Services Your Plan Does NOT Cover (This isn't a complete list. Check your policy or plan document for other excluded serxices.) • Bariatric Surgery 0 Glasses,,Childj 0 Non -emergency care wben traveling outside the U.S. • Cosmetic Surgery a Habilitation Ses-rices 0 Routine eve careAdultl • Dental caie,,Aduki 0 Infertility treatment ft Routine foot care • Eye Exam .;Child) 0 Long -Term care * Weight loss programs Other Covered Services (This isn't a complete fist. Checkyour policy or plan document for other cm-ered services and your costs for these sen-ices.) • Acupuncture a Dental check-up (CWi • Private -duty nursing • Chiropractic care 0 Hearing Aids Questions. rL, -it ��, 14 -,-ol.i a: en— ce----, --n— of the utidei:aied c J N A City of Euless: Medical Insurance — Plan B Summary of Benefits and Coverage: What this Pian Covers & %vnat it Costs Your Rights to Continue Coverage: If you lose coverage under the plan, then, depending upon the circumstances, Federal and State laws may provide protections that allow- you to keep health coverage. Any such rights may be limited in duration and will require you to pay a premium, which maybe significantly higher than the premium you par while corered under the plan. Other limitations on your rights to continue coverage may also apply. For more information on your rights to continue coverage, contact the plan at 81--685-1453.You may also contact your state insurance department, the US. Department of Labor, Employee Benefits Security administration at 1-866-444-32-2 or vm-w.dolgor ebsa, or the U.S. Department of Health and Human Services ac 1-8---26--2323 x61565 or Cr,. era e f Erwoo 10 ) 1 20 16 - (14 110 20 Coverage for: All Tiers Plan Type: Your Grievance and Appeals Rights: If you have a complaint or are dissatisfied with a denial of coverage for claims under rout plan, you mar be able to.appeal or fue grievance. For questions about your rights, this notice, or assistance, rou can contact: j'T4bTP_A: 868-902-2432 or the Citr of Euless Human Resources Department: 81--685-1453. Does this Coverage Provide Minimum Essential Coverage? The affordable Care act requires most people to have health care coverage that quaLiies as "macumum essential coverage"" This plan or polio' does provide minimum essential coverage. Does this Coverage Meet the Minimum Value Standard? The affordable Care act establishes a minimum value standard of benefits of a health plan. The minimum value standard is 601 o actuarial value). This health coverage does meet the minimum value standard for the benefits it provides. -- To :rf cvawpkt of Sao rnit,plab wig 4r:oars otu.*or a xawoIf weditar-truirson. w tot vtxr,vage Quesdons. C 1 unde.,Lii ed teim,. used ui »W-, form, c. n Gio*.sa:: �.. o-_ ca:! to regoest a cop;- City cat Euless: Medical Inst-juance. — Plan B Coverage Examples About these Coverage Examples: These examples show how this plan might cover mecEcal care in given situations. Use these examples to see, in general, hmr much financial protection a sample patient might get if they are covered under different plans. This is not a cost estimator. Don't use rlieEe examples to estimate tour actual costs � under this plan. The actual N) care you receive will be C.n different from these examples., and the cost of that care will also be different. See the next page for important information about these examples. Coverage Penoo I WO 1,120 16 - Coverage for All Tier, Plan Type., 3 a hahv 11 Mananina tuna 2 diahe a Amount owed to providers: S7 540 a Amount owed to providers: S5 400 a Plan pays S4,175 a Plan pays S3 320 m Patient pays $3,365 w Patient pays S2 080 Sample care costs: Sample care costs: Hoipital charges.mother S2,-00 Prescriptions 2,9 CI Routine obsteti'ic case S2,100 :medical Equipment and Supplies 1, 3 0 Hospital charges baby, $900 Office,.-isits and Procedures S-ai i,nesthesia $900 Education S300 Labotaton- tests S500 Laboratory tests S100 Prescriptions $200 other preventive S100 Radiolog.v S200 Total $5,400 accines, other preventive ;-4 Total $7,540 Patient pays: Patient pays: Deductibles -- 1 4 1') Deduczibes $200 Copays Copa7s s1,-60 Coinsurance = 1.54- Coinsurance S20 L_nam of exclu=ioai ? 1 7'cl Limits or exclusions S60 Total $3,365 Total $2,080 Questions: C-L 1?-,-rau ale-.Cl Cleat b st an, othe underlined terrnz used -ai tir.i, torm, see the GIO� sari- yol'i Can C City of Euless: Medical Insurance — Plan Coverage Examples Questions and answers about the Coverage Examples: What are some of the assumptions behind the Coverage Examples? • Costs don't include prenuums. • Sample care costs are based on national averages supplied brthe L;.S. Department of Health and Human Services, and aren't specific to a particular geographic area or health plan. • The patient's condition was not an excluded or preexisting condition. • All services and treatments started and ended in the same coverage period. • There are no other medical expenses for any member covered under this plan. • Out-of-pocket expenses are based only on treating the condition in the example. • The patient received all care from in - network providers. If the patient had received care from out-of-neratork prayders, costs would have been higher. What does a Coverage Example show? For each treatment situation, the Co-,-erage Example helps you see hots- deductibles; copayments, and coinsurance cz:i add up. It also helps you see what expenses might be left up to you to par because the service or treatment isn't covered or payment is limited. Does the Coverage Example predict my own care needs? No. Treatments shown are just examples. The care you would receive for this condition could be different based on your doctor's advice, your age, how serious roux condition is, and manr other factors. Does the Coverage Example predict my future expenses? No. Coverage Exampies are not cost e,t mators. You can't use the examples to estimate costs for an actual condition. Ther are for comparative purposes only. Your m-,n costs Rill be different depending on the care you receive, the prices your providers charge, and the reimbursement your health plan allows. Cove -rage Penod 10,01 �2016 — 09 30,'2017 Coverage for All Tiers Plan Type. PPO Can I use Coverage Examples to compare plans? Yes. When you look at the Summary of Benefits and Coverage for other plans, you'll find the same Coverage Examples. Chen you compare plans, check the "Patient Pays" box in each example. The smaller that number, the more coverage the plan provides. Are there other costs 1 should consider when comparing plans? Yes. An important cost is the premium you pay. Generally, the lower your premium- the more you ;l pat- in out-of- rocz:et costs, such as copayn-tents- deductibles, and coinsurance. You should also consider contributions to accounts such as health savings accounts (HS s,;, flexible spending arrangements fFS Asl or health reimbursement accounts RR ls, that help you par_ out-of-pocket expenses. Questions: Ca11 o: ti It us at If you area t ciea: about am of the underiuted terms used in r vs zoma, see the Glc!s3.rr You casz ev- the G2carr or tail S l-4$1-1453 to request a cope. Workers' Compensation/Risk Management Financial Report Report 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 2014-15 $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 1 $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 ($61,324) $13,319 ($39,769) $106,763 $1,486,630 Jul-15 $66,824 $48 $66,872 $3,593 $4,927 $11,854 $74,015 $8,849 $79,530 $12,658 $1,473,972 Au -15 $66,663 $71 $66,734 $1,041 $4,942 $0 $13,315 $5,987 $25,285 $41,449 $1,515,421 Se -15 $67,065 $2,295 $69,360 $26,942 $6,978 $80,664 $84,686 $6,733 $206,003 $136,643 $1,378,778 Totals $802,331 $4,363 $806,694 $482,543 $89,422 $12,470 $184,176 $67,628 $836,239 $29,545 BEGINNING BALANCE FISCAL YEAR 2015-16 $1,378,778 Oct-15 $72,500 ($175) $72,325 $494,243 $2,435 $0 ($4,562) $860 $492,976 ($420,651) $958,127 Nov-15 $72,783 $51 $72,834 $1,063 $9,788 $0 $4,250 $1,683 $16,784 $56,050 $1,014,177 Dec-15 $72,830 $83 $72,913 $1,066 $7,139 $618 $12,670) $680 ($3,167) $76,080 $1,090,257 Jan-16 $72,594 $903 $73,497 $3,817 $4,851 $1,030 $197 $1,077 $8,911 $64,586 $1,154,843 Feb-16 $72,076 $1,289 $73,365 $7,182 $4,848 $135 $1,175 $4,852 $17,922 $55,443 $1,210,286 Mar-16 $71,934 $61,763 $133,697 $1,495 $4,849 $929 $2,886 $2,190 $12,349 $121,348 $1,331,634 A r-16 $72,217 $166 $72,383 $1,051 $4,853 $3,445 $52 $530 $9,931 $62,452 $1,394,086 Ma -16 $72,311 $261 $72,572 $6,940 $7,135 $1,008 $5,008 $10,435 $20,510 $52,062 $1,446,148 Jun-16 $72,312 $303 $72,615 $3,249 $4,852 $930 $10,339 $19,940 $18,632 $53,983 1 $1,500,131 Jul-16 Au -16 Sep-1 6 Totals $651,557 $64,644 $716,201 $520,106 $50,750 $5,765 $24,019 $42,247 $594,848 $121,353 COMPARISON Et HISTORICAL "I., Monthly Service Charges Et 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, Waterl WW-Other Cities Impact of Water and Wastewater Rate Increase Utility Bill Comparison L Residential Monthly Service Charges Water Wastewater Trash Drainage Recycling FYI $10.75 Base $9.50+90% of metered water $1.30 per home Prop Tiered Rates/tgals usage @ $3.72 per tgals. $9.26 $2.50 $2.76 per home -cart 0-2 tgals - $3.44 $1.01 per apt. unit 3-8 tgals - $4.37 $.65 for Seniors 9-15 tgals - $4.94 $2.11 for Seniors 16-35 tgals - $5.47 home -cart Over 35 tgals - $6.07 FYI $9.75 Base $8.50+90% of metered water $1.26 per home 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 Operating Expenses Capital Expenses Tax Rate Taxable Valuation" Debt Rating: Moody's S&P General Fund Key Fiscal Points Proposed % Budget % FY17 Change FY16 Change $39,752,761 6% $37,349,074 7.89% $ 2,099,305 (13%) $ 2,411,193 37.28% .462500 per $100 (1.07%) .467500 per $100 0% Debt = .099447 Debt = .100929 M&O = .363053 M&O = .366571 $3,553,921,930 12.7% $3,153,297,953 3.38% G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA+ Drainage = AA+ G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA+ Drainage = AA+ Actual FYI $34,617,750 $ 1,756,363 .467500 per $100 Debt = .102995 M&O = .364505 $3,050,289,663 G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=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 i N 52,000 I 51,000 1 ;11) ;01 ij MIT' V 0 (1) 54,200 519277 510340 %a_n-r%n 50,000 -'-- -- -- --�-- —----r--- I -- --,-- ,— *2010 and 2015 Population Estimates based on census data. Population for non -census years calculated by North Central Texas Council of Governments. 50 EMPLOYEES PER CAPITA CITY POPULATION AS OF 9/30115 FULL TIME EMPLOYEES EMPLOYEES PER CAPITA BEDFORD 49,054 376 1 to 130 citizens HURST 38,340 430 1 to 89 citizens N.R. HILLS 66,300 684 1 to 97 citizens GRAPEVINE 49,000 684 1 to 72 citizens COLLEYVILLE 23,830 205 1 to 116 citizens AVERAGE 45,305 476 1 to 95 citizens EULESS 54,250 378 1 to 144 citizens * Population estimates from Demographics-2015 Comprehensive Annual Financial Report EXPENDITURES PER CAPITA GENERALFUND CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $29,848,671 $608 HURST $26,149,517 $682 N.R. HILLS $39,675,807 $598 GRAPEVINE $47,139,200 $962 COLLEYVILLE $20,267,897 $851 AVERAGE $32, 616, 218 $720 EULESS $36,132,615 $666 * Data from FY15 Comprehensive Annual Financial Reports. 8-4 M EXPENDITURES PER CAPITA ALL FUNDS CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $56,653,390 $1,155 HURST $62,970,597 $1,642 N.R. HILLS $104,061,470 $1,570 GRAPEVINE $165,149,999 $3,370 COLLEYVILLE $39,345,302 $1,651 AVERAGE $85, 636,152 $1, 890 EULESS $84,226,440 $1,553 * Data from FY15 Comprehensive Annual Financial Reports. 8-5 NET BONDED DEBT GENERAL OBLIGATION CITY (AUDIT FY 15) AMOUNT RATIO OF DEBT TO TAXABLE ASSESSED VALUE DEBT PER CAPITA BEDFORD $48,923,717 1.59% $997 HURST' $51,310,000 2.05% $1,338 N.R. HILLS 2 $143,480,000 3.54% $2,164 GRAPEVINE $119,355,000 1.81 % $2,436 COLLEYVILLE $6,175,705 0.15% $259 AVERAGE $73, 848, 884 1.83% $1, 630 EULESS $34,526,159 1.17% $639 EULESS' $22,471,159 0.76% $414 Data from the FY 2015 Comprehensive Annual Financial Report ' Excludes self-supporting debt 2 Gross general bonded debt 90 4 1 AlrAwArArAw ■r-- TAX RATE & EXEMPTIONS COMPARISONS OF TAX RATES CITY CURRENT TAX RATE HOMESTEAD EXEMPTION SENIOR CITIZEN EXEMPTION TAX WITH HOMESTEAD EXEMPTION ON $184,915 IAI TAX WITH SEN, CITIZEN EXEMPTION ON $170,840(B) AVERAGE HOME VALUE 9/1/2015 TAXES ON AVERAGE HOME VALUE TAXES ON AVERAGE HOME VALUE SEN, CITIZENS BEDFORD 'c) 0.4948 0% $50,000 $915 $598 $167,540 $829 $582 HURST 0.6106 20% $35,000 $903 $621 $139,501 $681 $468 N.R. HILLS 0.6100 15% $36,000 $959 $666 $166,168 $862 $642 GRAPEVINE 0.3284 20% $60,000 $486 $252 $248,193 $652 $455 COLLEYVILLE (C) 0.3559 0% $65,000 $658 $377 $445,869 $1,587 $1,356 AVERAGE 0.4799 11% $49,200 $784 $503 $233,454 $997 $761 EULESS (prososed) 0.4625 20% $35,000 $684 $470 $150,444 $557 $395 NOTES: (A) Euless' average home value as of July 2016. (B) Average home value of senior citizen property in the City of Euless as of July 2016. (C) Bedford & Colleyville have no homestead exemption. SOURCE: Tarrant Appraisal District Website TAX RATE I M PACT FY15-16 FY16-17 Budgeted Proposed ax Rate @ 46.7500 @ 46.2500 Based on $100,000 Taxable Value $100,000 $100,000 Less: Homestead Exemption, 20% $20,000 $20,000 Adjusted Value $80,000 $80,000 Annual Tax Burden: (at above tax rates) $374.00 $370.00 or monthly $31.17 $30.83 Over 65 - Based on $100,000 Taxable Value $100,000 $100,000 Less: Homestead Exemption, 20% $20, 000 $20, 000 Adjusted Value $80,000 $80,000 Less: Over 65 Exemption $35, 000 $35, 000 Net Value $45,000 $45,000 Annual Tax Burden: (at above tax rates) $210.38 $208.13 or monthly $17.53 $17.34 Average Home Value $150,466 $184,915 Annual Tax $562.74 $684.19 Over 65 Average Home Value* $137,408 $170,840 Annual Tax $350.28 $470.23 * Euless has adopted the senior tax freeze. Seniors citizens pay no more than they paid @ age 65 regardless of home value excluding improvements. Note: Home Values are based on average home values provided by Tarrant Appraisal District as of July each year. s-s u SALES TAX PER CAPITA GENERAL FUND CITY* TOTAL SALES TAX SALES TAX PER CAPITA 1¢ ONLY BEDFORD (1.5¢) $7,623,135 $155 $104 HURST (10) $10,788,437 $281 N.R. HILLS (10) $9,297,668 $140 GRAPEVINE (10) $27,306,949 $557 COLLEYVILLE (10) $3,456,633 $145 AVERAGE $11, 694,564 $258 EULESS (1.25¢) $11,452,731 $211 $169 * Data from FY15 Comprehensive Annual Financial Report. 8-9 0q SALES TAX PER CAPITA ALL FUNDS CITY* TOTAL SALES TAX SALES TAX PER CAPITA BEDFORD (20) $11,048,748 $225 HURST (20) $21,219,368 $553 N.R. HILLS (20) $18,571,502 $280 GRAPEVINE (20) $54,059,761 $1,103 COLLEYVILLE (20) $6,705,914 $281 AVERAGE $22,321,059 $493 EULESS (20) $18,369,717 $338 * Data from FYI Comprehensive Annual Financial Report. 8-10 L- CITY Sales Tax Rates July 1, 2016 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% 1/2 economic development 1/4 crime prevention 1/4 property tax relief Grapevine 8.25% 1/2 4B economic development 1/2 crime prevention Haltom City 8.25% 1/4 street maintenance 1/4 crime prevention 1/4 economic development 1/4 parks and recreation Hurst 8.25% 1/2 economic development 1/2 crime prevention N. Richland Hills 8.25% 1/2 parks and recreation 1/2 crime prevention Southlake 8.25% 1/2 parks development 1/2 crime prevention 8-11 90 N SANITATION AND RECYCLING COMPARISON OF SERVICE AND RATES CITY SINGLE FAMILY CUSTOMERS COST OF SANITATION* BAGS OR CANS BULK PICKUP COST OF RECYCLING* BEDFORD 13,520 $7.70 Bags Only 2 days/wk $3.78 COLLEYVILLE 8,700 $9.77 Either 4 days/yr. $3.22 GRAPEVINE 12,175 $13.26 Either Weekly Included HALTOM CITY 10,779 $11.33 Either Weekly Included HURST 11,300 $7.57 Either 2 days/wk $3.74 N . R. HILLS 19,430 $13.23 Either 2 days/wk Included RICHLAND HILLS 2,661 $11.09 Either 4 days/yr. Included SOUTHLAKE 8,984 $9.50 Either On -call basis $3.80 AVERAGE 10,944 $10.43 $3.58 EULESS 12,498 $8.99 Either 2 da s/wk $1.26 k Rates as of June 2016 OR DRAINAGE UTILITY CHARGE RESIDENTIAL COMPARISON - Colleyville $7.00 Bedford $3.50 1 Hurst $4.00 Grapevine $4.00 * North Richland Hills $3.42 (maximum) Arlington $5.25 * Grand Prairie $4.35 (maximum) Richland Hills $11.00 Euless 1 $2.50 Rates as of June 2016 * North Richland Hills and Grand Prairie base charge on lot size and square footage respectively. 8-13 NW COMPARATIVE RATES WATER CITY MINIMUM BILL* WATER RATE 3,000 1 GALLONS 8,000 GALLONS 12,000 GALLONS 15,000 GALLONS 20,000 GALLONS BEDFORD - NON -SENIOR $19.30 3.55/ tgals $29.95 $47.70 $61.90 $72.55 $90.30 SENIOR $17.54 3.55/ tgals $28.19 $45.94 $60.14 $70.79 $88.54 GRAPEVINE* $12.52 3.521>2 tgals $16.04 $33.64 $47.72 $58.28 $75.88 N. R. HILLS $10.00 6.03/ 0-22.44 tgals $16.04 $46.19 $70.31 $88.40 $118.55 (1,998 gallons included in base) 6.11/ >22.44 tgals COLLEYVILLE* $13.55 4.30/ 2-20 tgals $17.85 $39.35 $56.55 $69.45 $90,95 4.86/ 20-30 tgals 5.42/ 30-40 tgals 5.98/ 40-50 tgals 6.54/ >50 tgals HURST* $16.19 6.51/>2 tgals $22.70 $55.25 $81.29 $100.82 $133.37 AVERAGE $14.31 4.76/tgals $20.52 $44.43 $63.55 $77.90 $101.81 EULESS (proposed) $10.75 3.44 / 0-2 tgals $22.00 $43.85 $63.61 $78A3 $105.78 4.37 / 3-8 tgals 4.94 / 9-15 tgls 5.47 / 16-35 tgals 6.07/ > 35 tgals `Minimum bill includes first 2000 gallons of usage. Rates as of February 2016 WASTEWATER CITY MINIMUM BILL SEWER RATE 3,000 GALLONS 8,000 GALLONS 12,000 GALLONS 15,000 GALLONS 20,000 GALLONS BEDFORD - NON -SENIOR $11.77 2.55/tgals $19.42 $32.17 $42.37 $42.37 $42.37 SENIOR $10.69 2.55/tgals $18.34 $31.09 $41.29 $41.29 $41.29 GRAPEVINE (15,000 Cap) $9.78 4.09/tgals $22.05 $42.50 $58.86 $71.13 $71.13 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 $10.45 3.14/tgals $19.87 $35.57 $48.13 $48.13 $48.13 HURST $11.72 3.76/tgals $23.00 $41.80 $56.84 $56.84 $56.84 AVERAGE $10.42 3.39/tgals $20.59 $37.53 $51.08 $55.57 $58.09 EULESS* (Proposed) $9.50 3.59/t als $19.54 1 $36,28 1 $49.68 $54.14 1 $54.14 *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 10¢ increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 050 2,118,176 $ 105,909 100 2,118,176 $ 211,818 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.34 Monthly $ 0.69 Annually $ 4.13 Annually $ 8.27 Impact of 15¢ increase on all tiers: Impact of 20¢ increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 150 2,118,176 $ 317,726 200 2,118,176 $ 423,635 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 1.03 Monthly $ 1.38 Annually $ 12.40 Annually $ 16.53 * amounts shown in thousands of gallons Calculations based on 25,627 water customers Impact of Wastewater Rate Increase Impact of 5¢ increase on rate: Impact of 10¢ increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 050 1,541,609 $ 77,080 100 1,541,609 $ 154,161 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.26 Monthly $ 0.52 Annually $ 3.10 Annually $ 6.20 Impact of 15¢ 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 1,541,609 $ 231,241 200 1,541,609 $ 308,322 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.77 Monthly $ 1.03 Annually $ 9.29 Annually $ 12.39 * amounts shown in thousands of gallons Calculations based on 24,884 wastewater customers 8-15 CITY BEDFORD GRAPEVINE N . R. HILLS COLLEYVILLE HURST AVERAGE EULESS (proposed) Utility Bill Comparison WATER (8 tgals) WASTEWATER (8 tgals) DRAINAGE $47.70 $32.17 $3.50 $33.64 $42.50 $4.00 $46.19 $35.59 $3.42 $39.35 $35.57 $7.00 $55.25 $41.80 $4.00 $44.43 $37.53 $4.38 $43.85 $36.28 $2.50 Jew rates for Sanitation and Recycling effective April 1, 2017. SANITATION RECYCLING $7.70 $3.78 $13.26 INCLUDED $13.23 INCLUDED $9.77 $3.22 $7.57 $3.74 $10.31 $3.58 9.26* 1.30* TOTAL BILL $94.85 $93.40 $98.43 $94.91 $112.36 $100.22 $93.19 WATER UTILITY STATUS Et ANALYSIS �. Memo Rainfall, Monthly Water Report Et Comparison Graph Average High Temperatures by Month Comparison of Rainfall to Water Sales Table Et Graph Water Production Table Et Graph Water Purchases Table Et Graph Water Supply Table Et Graph Water Billed Table Er Graph �' FY Water Billing Efficiency Table Er Graph Reclaimed Water Supply Table Et Graph Wastewater Flow Table Et Graph M CITY OF EULESS MEMO TO: MAYOR AND CITY COUNCIL FROM: JACKIE THERIOT ASSISTANT DIRECTOR OF FINANCE SUBJECT: WATER AND WASTEWATER STATISTICAL ANALYSIS DATE: JULY 26, 2016 Water production for most of FY2016 is exceeding the five-year average. Water billing for FY2016 is currently tracking under the five year averages. Historically, the last quarter of the fiscal year receives the least amount of rainfall and realizes the greatest demand for water. On average, the last quarter of the fiscal year typically accounts for about 33% of annual water sales volume and revenue. FY2016 data is shown through June 2016 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 FY2016 through June already exceeds the annual rainfall for three of the four previous years and is only a little more than V2" away from exceeding the FY2015 annual total. 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 9-1 M current year, and the prior fiscal year is shown by month. 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 four previous and current fiscal years. It is important to note that during FY2013, the reclaimed water line was out of service for several months. For these months, the governmental consumption of potable 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. Revised figures for FY2015 were received from TRA and have been updated accordingly. 9-2 co w Monthly Rainfall Totals In Inches By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Total 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 0.92 0.46 2.14 44.45 FY2016 9.82 9.86 3.83 1.04 2.20 2.67 4.60 6.25 3.60 43.87 Inc/(Dec)from PY 7.73 7.73 2.70 (2.58) (0.76) 0.14 (0.96) (10.71) (0.35) 2.94 5-Year Average 2.10 1.33 2.45 3.16 1.57 2.41 3.20 6.63 3.00 0.96 2.05 1.47 30.33 "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 5.60 7.15 1.28 (1.09) (0.46) (0.82) 1.53 1.35 (0.19) - - 14.35 CITY OF EULESS MONTHLY RAINFALL IN INCHES 17.5 15.0 12.5 c► 10.0 z■"Normal" o ■ FY2015 s 7.5 ■ FY2016 5.0 2.5 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Source: National Weather Service, DFW Airport Station 1P A Average High Temperatures by Month By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 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 FY2015 83 62 58 54 S6 65 75 79 92 96 98 93 FY2016 82 68 65 58 67 72 78 82 93 Inc/(Dec) from PY 4 (5) 3 (1) 4 4 4 (1) "Normal" 79 67 57 56 60 68 76 1 83 91 96 96 1 88 Inc/(Dec) from Normal 3 1 8 2 7 4 2 1 (1) 2 1 - uo 100 90 r 83 i 8ll 0 3 L r �. 60 62 ..r �8 50 i k 40 Oct NOV Dec Source: National Weather Service, DFW Airport Station CITY OF EULESS AVERAGE MONTHLY HIGH TEMPERATURES Jan Feb Mar 1pl. N'lav Jul] 96 Jul 98 93 ) Allh Sep ■ "Normal" FY2015 13 FY2016 1P 50 45 L �a } 40 L d c 35 30 0 U) 25 U 20 15 Annual Rainfall and Water Consumption FY Rainfall (in inches) Water Consumption (thousand of gallons) Water Consumption (millions of gallons) 2012 36.57 2,310,203 2310 2013 24.41 2,238,783 2239 2014 23.98 2,088,131 2088 2015 44.45 2,040,765 2041 2016` 43.87 1,402,186 1402 COMPARISON OF RAINFALL TO WATER CONSUMPTION 2012 2013 *Rainfall through June 2016 'Rainfall 2014 2015 2016* Fiscal Year Water Consumption 2,500 L Qi 2,000 L m a N _ 1,500 0 500 2 KIM Water Production (in thousands of gallons, unless otherwise noted) MONTH FY 2O12 FY 2013 FY 2014 FY 2015 FY 2016 5-Year Mo. Avg. October 34,601 66,563 18,741 32,293 53,832 41,206 November 26,421 56,628 37,631 81,847 47,813 50,068 December 1,140 77,698 56,716 81,586 39,890 51,406 1stQtr. Total 62,162 200,889 113,088 195,726 141,535 142,680 1 st Qtr. Monthly Avg. (MGD) 0.68 2.18 1.23 2.13 1.54 1.55 January 2,444 62,667 33,706 74,696 60,185 46,740 February 11,314 51,669 15,225 75,721 41,381 39,062 March 6,474 29,603 16,673 56,236 45,099 30,817 2nd Qtr, Total 20,232 143,939 65,604 206,653 146,665 116,619 2nd Qtr. Monthly Avg. (MGD) 0.22 1.56 0.71 2.25 1.59 1.30 Month Total 82.39z 344.828 178,692 288..200 259,299 April 23,786 26,138 12,560 68,617 44,561 35,132 May 37,871 3,906 37,760 47,005 41,557 33,620 June 49,281 3,983 52,150 50,931 51,864 41,642 3rd Qtr. Total 110,938 34,027 102,470 166,553 137,982 110,394 3rd Qtr. Monthly Avg. (MGD) 1.21 0.37 1.11 1.81 1.50 1.21 9 Month Total 193,332 378,855 281 162 568,93.7 426 182 369,6c, 9 Month Avg. 0.71 1.38 _ July 35,156 7,035 50,197 59,648 - 30,407 August 32,660 10,924 25,305 59,163 - 25,610 September 37,959 20,029 24,200 53,512 - 27,140 4th Qtr. Total 105,775 37,988 99,702 172,323 - 83,158 4th Qtr. Monthly Avg. (MGD) 1.15 0.41 1.08 1.87 0.90 Year End Total 299,107 E0.82 416,843 380 864 741,255 452,850 cNnnual Monthly Avg. (MGD) 1.14 04 2.0 1.24 Deviation From Historical Mo. Avg. (MGD) (0.42) (0.10) (0.20) 0.78 From Historical Yearly Avg. (153,743) (36,007) (71,986) 288,405 - =1 1p WATER PRODUCTION 80,000 70.000 c 0 60,000 0 50.000 C 40,000 30,000 20,000 10.000 0 ��°� ac c � p ■ 5-Year Avg. ■FY 2015 0FY 2016 Water Purchases (in thousands of gallons, unless otherwise noted) MONTH FY 2O12 FY 2013 FY 2014 FY 2015 FY 2016 5-Year Mo. Avg. October 220,354 168,761 169,520 210.076 1 192,669 192,276 November 195,195 158,770 148,173 108,099 158,142 143,676 December 163,729 121,388 132,605 106,807 107,931 126,492 1st Qtr. Total 579,278 448,919 450,298 424,982 408,742 462,444 1st Qtr. Monthly Avg. (MGD) 6.30 4.88 4.89 4.62 4.44 5,03 January 149,511 84,861 153,379 89,104 94,319 114,235 February 129,821 84,456 131,899 47,485 107,408 100,214 March 160,485 152,754 170,305 82,525 115,993 136,412 2nd Qtr. Total 439,817 322,071 455,583 219,114 317,720 350,861 2nd Qtr. Monthly Avg. (MGD) 4.78 3.50 4.95 2.38 3.45 3.90 6 Month Total 019,095 770,990 j5,881 644,096 726,462 813,305 6 Month Avg 560 424 4 9R 3 54 300 a 47 April 148,557 155,938 187,775 71,279 123,764 137,463 May 201,099 210,677 190,549 84,082 126,176 162,517 June 214,376 227,264 174,571 114,470 156,892 177,515 3rd Qtr. Total 564,032 593,879 552,895 269,831 406,832 477,494 3rd Qtr. Monthly Avg. (MGD) 6.13 6.46 6.01 2.93 4.42 5.25 9 Month Total 1,583,127 1,364,869 1,458,776 913,927 1,133,294 1,290,799 9 Month Avg 5.80 5.00 5.34 3.35 4 15 473 July 313,225 243,473 216,518 166,299 234,879 August 291,069 312,136 240,363 311,883 288,863 September 253,118 212,733 238,812 236,542 235,301 4th Qtr. Total 857,412 768,342 695,693 714,724 - 759,043 4th Qtr. Monthly Avg. (MGD) 9.32 8.35 7.56 7.77 8.25 Year End Total 2,440,53c� 2,133,211 2,154,469 1,628,651 2,049,841 Annual Monthly Avg. (MGD' 6.6c 5.84 5.90 4A6 5.62 Deviation From Historical Mo. Avg. (MGD) 1.07 0.23 0.29 (1.15) From Historical Yearly Avg. 390,698 83,370 1 104,628 1 (421,190) W. I 325,000 275,000 WATER PURCHASES Cl) co M O 225,000 N 0 IT O n N O N � a 175,000 N m N r O -C m co Cli ~ 125,000 - i - °f m C ti o o o v_ 75,000 0oo r to c o N LO a, tV go t� I 25,000 — �aQ 5a 5-Year Avg. L IFY 2015 iFY 2016 Available Water Supply (in thousands of gallons, unless otherwise noted) MONTH FY 2O12 FY 2013 FY 2014 FY 2015 FY 2016 5-Year Mo. Avg. October 254,955 235,324 188,261 242,369 246,501 233,482 November 221,616 215,398 185,804 189,946 155,955 1 193,744 December 164,869 199,086 189,321 188,393 147,821 1 177,898 1st Qtr. Total 641,440 649,808 563,386 620,708 550,277 605,124 1 st Qtr. Monthly Avg. (MGD) 6.97 7.06 6.12 6.75 5.98 6.58 January 151,955 147,528 187,085 163,800 154,504 1601974 February 141,135 136,125 147,124 123,206 148,789 139,276 March 166,959 182,357 186,978 138,761 161.092 1 167,229 2nd Qtr. Total 460,049 466,010 521,187 425,767 464,385 467,480 2nd Qtr. Monthly Avg. (MGD) 5.00 5.07 5.67 4.63 5.05 5.19 6 Month Total 1,101,489 1,115,818 1,084,573 1,046,475 ;,014,662 1,072,601 6 Month Avg, 6.05 6.13 596 575 5.58 r, R.r April 172,343 182,076 200,335 139,896 168,325 172,595 May 238,970 214,583 228,309 131,087 167,733 196,136 June 263,657 231,247 226,721 165,401 208,756 219,156 3rd Qtr. Total 674,970 627,906 655,365 436,384 544,814 587,888 3rd Qtr. Monthly Avg. MGD 7.34 6.83 7.12 4.74 5.92 6.46 9 Month Total 1,776,459 1,743 724 1,739,938 1,482,859 1,559,476 1,660,491 9 Month Avg. 6.51 19 6.37 5.43 5.71 6.08 July 348,381 250,508 266,715 225,947 - 218,310 August 323,729 323,060 265,668 371,046 - 256,701 September 291,077 232,762 263,012 290,054 - 215,381 4th Qtr. Total 963,187 806,330 795,395 887,047 - 690,392 4th Qtr. Monthly Avg. (MGD) 10.47 8.76 8.65 9.64 - 7.50 Year End Total 2,739,646 2,550,054 2,535,333 2,369,906 2,350,883 Annual Monthly Avg. (MGD) 7.51 6.99 6.95 6A9 6.44 Deviation From Historical Mo. Avg. (MGD) 1.07 0.55 0.51 0.05 From Historical Yearly Avg. 388,763 199,171 184,450 19,023 - 00 I WATER SUPPLY 400,000 350,000 t r 300,000 N i C O 250,000 m 0 O 200,000 N N 150,000 O 100,000 50,000 a` ` � �Ja� a�Gr \ �a� ° SJz 5° 5-Year Avg. i FY 2015 FY 2016 Water Billing (in thousands of gallons, unless otherwise noted) MONTH FY 2O12 FY 2013 FY 2014 FY 2015 FY 2016 5-Year Mo. Avg. October 257,021 229,743 211,272 214,758 236,022 229,763 November 179,193 182,301 161,535 189,538 202,787 183,071 December 161,756 181,014 144,094 146,861 134,949 153,735 1st Qtr. Total 597,970 1 593,058 516,901 551,157 573,758 566,569 1 st Qtr. Monthly Avg. (MGD) 6.50 6.45 5.62 5.99 6.24 6.16 January 130,561 157,287 131,999 128,391 139,255 1371499 February 126,188 131,818 140,916 128,472 125,175 130,514 March 131,903 139,862 132,563 123,499 132,581 132,082 2nd Qtr. Total 388,652 428,967 405,478 380,362 397,011 400,094 2nd Qtr. Monthly Avg. (MGD) 4.22 4.66 4.41 4.13 4.32 4.45 6 Month Total 986,622 � ,022,025 922,379 931,51' 970,769 �66.66' April 139,545 1 152,377 149,534 129,852 150,076 144,277 May 163,973 1 166,396 170,979 140,206 141,136T 156,538 June 202,334 184,340 191,599 135,443 140,205 170,784 3rd Qtr. Total 505,852 503,113 512,112 405,501 431,417 471,599 3rd Qtr. Monthly Avg. (MGD) 5.50 5.47 5.57 4.41 4.69 5.18 9 Month Tota 1,492,474 525,138 1,434,491 1.337,02C 1,402,186 1.438,262 July 245,103 216,198 195,661 175,195 208,039 August 294,699 245,177 225,863 255,191 255,233 September 277,927 252,270 232,116 273,359 258,918 4th Qtr. Total 817,729 713,645 653,640 703,745 - 722,190 4th Qtr. Monthly Avg. (MGD) 8.89 7.76 7.10 7.65 - 7.85 Year End Total 2,310,2 2,23 3 2,088,131 2,04076� - 2,160,452 Deviation From Historical Mo. Avg. (MGD) 0.41 0.21 (0.20) (0.33)1From Historical Yearly Avg. 149,751 78,331 1 (72,321) (119,687) - 9-12 1p W WATER BILLING 300,000 it 250,000 = 200,000 O c4 0 150,000 N C m 100,000 O s H 50,000 5 5-Year Avg. LjFY 2015 MFY 2016 Fiscal Year Water Efficiency Rating (in thousands of gallons, unless otherwise noted) Water Supply FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 1s' Quarter of FY 641,440 649,808 563,386 620,708 550,277 2rd Quarter of FY 460,049 466,010 521,187 425,767 464,385 3`d Quarter of FY 674,970 627,906 655,365 436,384 544,814 4`h Quarter of FY 963,187 806,330 795,395 887,047 - Total 2,739,646 2,550,054 2,535,333 2,369,906 1,559,476 Total (MG) 2,740 2,550 2,535 2,370 1,559 Water Billing 2012 2013 2014 2015 2016 1" Quarter of FY 597,970 593,058 516,901 551,157 573,758 2"d Quarter of FY 388,652 428,967 405,478 380,362 397,011 3`d Quarter of FY 505,852 503,113 512,112 405,501 431,417 41h Quarter of FY 817,729 713,645 1 653,640 1 703,745 1 - Total 2,310,203 2,238,783 1 2,088,131 1 2,040,765 1,402,186 Total (MG) 1 2,3191 2,239 1 2,088 1 2,041 1,402 EFFICIENCY RATING 84% 88% 829/. 86% 90% 9-14 WATER EFFICIENCY RATING COMPARISON 3,000 92% 90% 90% 2,000 88% 88% c o c U' w 86% 86% U c o c 84% 84% w 1,000 82 % 82% 80% 0 2012 i 2013 2014 2015 2016 78% Fiscal Year :, Efficiency % — 0-Water Supply Water Billing Reclaimed Water Supply (in thousands of gallons, unless otherwise noted) MONTH FY 2012 Reclaimed FY 2013 Reclaimed FY 2014 Reclaimed FY 2015 Reclaimed FY 2016 Reclaimed 5-Year Avg. Oct 45,646 5,295 17,300 8,364 6,723 16,666 Nov 8,793 8,678 6,357 3,933 17,235 8,999 Dec 4,416 7,456 3,054 1,668 2,809 3,881 1st Qtr. Total 58,855 21,429 26,711 13,965 26,767 29,545 1 st Qtr. Monthly Avg. (MGD) 0.64 0.23 0.29 0.15 0.29 0.32 Jan 896 6,469 748 673 1,599 2,077 Feb 1,375 1,083 2,621 499 2,417 1,599 Mar 2,200 1,368 2,150 1 274 1 3,212 1,841 2nd Qtr. Total 4,471 8,920 5,519 1,446 7,228 5,517 2 n d Qtr. Monthly Avg. (MGD) 0.05 0.10 0.06 0.02 0.08 0.06 6 Month Total 63,326 30,349 32,23C 15,411 33,995 35,064 6 Month Avg. 0.35 017 0 1" 0.08 019 0 1, Apr 3,375 6,173 5,009 294 1,809 3,332 May 7,886 6,036 8,533 579 1,864 4,980 Jun 16,974 9,311 13,086 815 2,076 8,452 3rd Qtr. Total 28,235 21,520 26,628 1,688 5,749 16,764 3rd Qtr. Monthly Avg . (MGD) 0.31 0.23 0.29 0.02 0.06 0.18 9 Month Tota 91,561 51,869 58,858 17,099 39, %44 51,826 9 Month Avg 0.34 0.19 0.22 0.06 0.15 0.1 c Jul 15,553 13,993 16,319 1,754 9,524 Aug4,769 26,911 25,060 4,673 - 12,283 Sept 30,469 22,288 21,262 4,734 - 15,751 4th Qtr. Total 50,791 63,192 62,641 11,161 - 37,557 4th Qtr. Monthly Avg. (MGD) 0.55 0.69 0.68 0.12 - 0.41 Year End Total 142,352 115,061 121,499 28,260 89,383 Annual Monthly Avg. (MGD` 0.39 0.32 0.33 0.08 0.2,6 FY13: reclaimed water line out of service December 2012 to March 2013. Govt consumption used for reporting purposes. RECLAIMED WATER CONSUMPTION 18,000 16,000 14,000 N C O 12,000 0 10,000 4- 0 N 8,000 C m � 6,000 O t ~ 4,000 ■ - , Will I i m Ell 1=111 A-- Oct Nov Dec Jan Feb Mar Apr Ma Jun Jul Aug Sept FY 2015 8,364 3,933 1,668 673 499 274 294 + 579 ' 815 1,754 4,673 4,734 FY 2016 6,723 17,235 2,809 1,599 2,417 3,212 1,809 1,864 2,076 - - - 5-YearAvg. 16,666 8,999 3,881 2,077 1,599 1,841 1 3,332 4,980 8,452 9,524 12,283 15,751 ■ FY 2015 ■ FY 2016 5-Year Avg. Wastewater Flow (in thousands of gallons, unless otherwise noted) MONTH FY 2O12 FY 2013 FY 2014 FY' 2015 FY 2016 5-Year Mo. Avg. October 96,814 96,345 110,816 98,456 117,599 102,022 November 104,065 89,560 105,741 97,778 119,605 102,407 December 114,394 93,356 101,097 102,952 115,835 101,838 1st Qtr. Total 315,273 279,261 317,654 299,186 353,039 306,268 1 st Qtr. Monthly Avg. (MGD) 3.43 3.04 3.45 3.25 3.84 3.33 January 121,686 98,053 109,647 113,175 109,752 106,062 February 97,591 78,685 101,892 98,728 99,079 91,308 March 126,310 93,923 110,768 119,142 115,261 105,381 2nd Qtr. Total 345,587 270,661 322,307 331,045 324,092 302,750 2nd Qtr. Monthly Avg. (MGD) 3.76 2.94 3.50 3.60 3.52 3.36 6 Month Total 660,860 549.922 639,961 630.231 677 131 609,018 3.� ` 52 April 100,453 103,423 108,001 1 109,522 1 116,152 101,410 May 111,819 113,525 105,958 1 134,328 108,937 June 108,630 114,040 104,104 118,423 104,626 3rd Qtr. Total 320,902 330,988 318,063 362,273 116,152 314,973 3rd Qtr. Monthly Avg. (MGD) 3.49 3.60 3.46 3.94 - 3.46 onth Total 792.799 695 572 751,138 812,460 923,990 '0 2.75 - July 97,700 113,019 102,885 120,385 103,665 August 105,258 112,454 105,826 116,464 106,634 September 95,902 107,611 99,726 110,039 99,027 4th Qtr. Total 298,860 333,084 308,437 346,888 - 309,325 4th Qtr. Monthly Avg. (MGD) 3.25 3.62 3.35 3.77 - 3.36 Year End Total 728,392 778,112 730,604 827 584 - 1,233,316 Annual Monthly Avg. (MGD) 2.00 ? 13 2.00 27 - 3.38 Deviation From Historical Mo. Avg. (MGD) (1.38) (1.25) (1.38) (1.11) - From Historical Yearly Avg. (504,924) (455,204) (502,712) (405,732) - . Revised figures from TRA 9-18 I WASTEWATER FLOWS 135,000 125,000 115,000 N 0 105,000 f 95,000 85,000 ! o I 75,000 65,000 55,000 6 � I I I 45,000 �z �A 5-Year Avg. FY" 2015 1 FY 2016 * Revised figures from TRA 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 Et Reserve Fund CCPD Fund Short Term Motor Vehicle Tax Fund Water Et Wastewater Fund, Executive Summary Water Er Wastewater Fund Water Et Wastewater Fund, Revenue Assumptions Water Et Wastewater Debt Et Reserve Fund Drainage Utility Service Center Fund Golf Course Fund Five Texas Star Sports Complex Multi -Year Financial Plan Equipment Replacement Health Insurance Fund IN., Supplemental Et Capital Requests Fleet Transfers, Five Year Plan 11-1 INTRODUCTION M 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 FY2016-17 and the impact of recommended major capital projects through FY2020-21. 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 annually starting with 3.5% in 2018 and decreasing each year thereafter. Sales tax is also projected to grow approximately 3% annually based on new retail development and continued recovery in other sectors. Departmental expenditures include an increase of less than 1 % with annual increases for salary plan adjustments, health insurance increases, and changes in depreciation. Funding has also been included in future years for needed staffing including three fire fighters, a code enforcement officer, as well as taking over funding of the final officer paid from one-time seized assets funding. Recommended capital programs include funding for some of the City's court computer hardware/software. 10-1 I-- 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 immediate purchase of public safety equipment, completion of the infrastructure improvements at Glade Parks, street reconstructions, and the possible remodel or construction of a fire station. 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. The infrastructure and street 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, 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. The CIP book also details the Library remodel project, Blessing Branch Park improvements and trail enhancements which also receive funds from this fund. Proposed capital includes computer hardware/software replacements. 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. Current debt obligations will be retired in FY2018-19. No current debt sales are planned at this time. Crime Control and Prevention District The Crime Control and Prevention District fund includes salary plan adjustments, health insurance increases, and continuation of existing programs. Future funding for a new Police Officer is included for FY2019-20. Car Rental Tax Fund Car Rental Tax revenue has been calculated with a 1 % annual increase beginning in FY2017-18. Two-thirds of the total revenue is shared with Dallas and Fort Worth. 10-2 �- Expenditures for this fund include transfers to support General Fund operations which are budgeted at 1/3 of Euless' portion of the revenue. Transfers to the Equipment Replacement Fund have been included to offset a portion of the replacement cost of large equipment purchases. Due to the reduced depreciation rates in the past, 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, overlays, and reconstructions, highway improvements, municipal plaza improvements, traffic signals, computer hardware and software replacements and public safety equipment. 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 M, OR 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 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. Service Center Fund The Service Center 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 remain flat 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 has recently been retired and no new debt issuances are planned at this time. Some cost savings are anticipated from the consolidation of the two facilities. The five year plan 104 \-- continues to show this fund to be self-supporting, with a modest net income each year. Equipment Replacement Fund The Equipment Replacement Fund assumes a depreciation rate of 100% 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. 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 or reduced 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 LR M General Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 TAX RATE VARIABLE Tax Rate $0.4625 $0.4625 $0.4625 $0.4625 $0.4625 Tax Rate Change ($0.0050) $0.0000 $0.0000 $0.0000 $0.0000 Assessed Value/$100 $ 32,692,386 $ 33,836,620 $ 34,174,986 $ 34,516,736 $ 34,516,736 Amount generated by 1¢ $ 322,020 $ 334,983 $ 338,332 $ 341,716 $ 341,716 Transfer from Car Rental $ 1,579,163 $ 1,594,955 $ 1,610,905 $ 1,627,014 $ 1,643,284 Tax Rate Equivalent - Car Rental Transfer 0.049039 0.047613 0.047613 0.047613 0.048089 EXPENDITURES Departmental Expenditures $ 39,752,761 $ 39,757,032 $ 41,233,114 $ 42,334,052 $ 43,622,269 Insurance Increase $ - $ 195,480 $ 145,200 $ 165,000 $ 205,716 Salary Package $ - $ 743,667 $ 765,977 $ 788,957 $ 812,625 Capital Expenses $ 2,099,305 $ - $ - $ - $ - Total Expenditures $ 41,852,066 $ 40,696,180 $ 42,144,291 $ 43,288,009 $ 44,640,611 Proposed Supplemental $ - $ - $ - $ - $ - Proposed Capital $ - 73,814 73,814 $ 73,814 $ 73,814 STAFFING VARIABLE Full-time Positions 271.25 271.50 275.00 275.00 276.50 Part-time Positions 49.00 48.00 48.00 48.00 48.00 10-6 General Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 9,120,461 7,028,642 7,191,106 7,295,771 7,261,993 REVENUES Ad valorem taxes(') 11,493,289 11,857,072 12,472,305 12,608,563 13,742,162 Ad valorem taxes12� 846,848 872,253 898,421 925,373 953,135 Delinquent taxes 40,000 41,200 42,436 43,709 45,020 Penalties 58,000 59,740 61,532 63,378 65,280 Sales taxes 13,005,514 13,395,679 13,797,550 14,211,476 14,637,821 Mixed Beverage 100,000 103,500 106,605 109,803 113,097 Franchise taxes 4,565,207 4,715,708 4,808,621 4,875,166 4,948,552 Fines and fees 4,840,541 4,985,757 5,135,330 5,392,096 5,446,017 Licenses and permits 978,535 958,535 933,535 933,535 718,535 Interest Income 35,000 35,000 35,350 36,057 36,778 Grants 402,725 414,807 427,251 440,068 453,271 Tower Lease 537,000 553,110 569,703 586,794 604,398 Transfers from Car Rental 1,579,163 1,594,955 1,610,905 1,627,014 1,643,284 General & Administrative Charges 1,209,635 1,274,277 1,350,237 1,399,830 1,456,263 Miscellaneous 68,800 70,864 72,990 75,180 77,435 Total Revenues 39,760,257 40,932,458 42,322,771 43,328,044 44,941,047 EXPENDITURES Administration (3,551,236) (3,587,492) (3,605,430) (3,623,457) (3,641,574) Finance (1,490,057) (1,497,507) (1,504,995) (1,512,520) (1,520,082) Police Protection (13,629,141) (13,697,287) (13,815,773) (13,884,852) (14,106,399) Fire Protection (10,098,963) (10,149,458) (10,500,205) (10,552,706) (10,605,470) Planning & Development (716,576) (720,159) (723,760) (727,378) (731,015) Community Services (2,595,098) (2,608,073) (2,621,114) (2,634,219) (2,647,391) Public Works (2,258,416) (2,269,708) (2,281,057) (2,292,462) (2,303,924) Non -Departmental - Operating (5,413,274) (6,166,495.21) (7,091,958) (8,060,414) (9,084,755) Operating Expenditures (39,752,761) (40,696,180) (42,144,291) (43,288,009) (44,640,611) Capital Expenses (carryover) 2,099,305) Total Expenditures 41,862,066 40,696,180 42,144,291 43,288,009 44,640,611 Designated Reserves (108,048) (80,000) (80,000) (80,000) Recommended Reserves per Policy (6,534,700) (6,689,783) (6,927,829) (7,115,837) (7,338,183) Available for Supplemental 7,496 236,278 178,479 40,035 300,436 Proposed Supplemental Remaining Supplemental 7,496 236,278 178,479 40,035 300,436 Additional Available for Capital 378,398 258,859 183,277 99,934 (76,190) Total Available for Capital 385,894 495,137 361,757 139,970 224,247 Proposed Capita1(3) 73,814 73,814 73,814 73,814 Remaining Funds Available 385,894 421,323 287,943 66,156 150,433 ENDING FUND BALANCE 7,028,642 7,191,106 7,295,771 7,261,993 7,488,615 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 1¢ tax I&S Rate General Fund 32,692,386 322,020 0.099447 0.363053 33,836,620 334,983 0.108539 0.353961 34,174,986 338,332 0.093859 0368641 34,516,736 341,716 0.093522 0.368978 34,516,736 341,716 0.060348 0.402152 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 Rollback I&S Rollback M&O 0.099447 0.366725 0.108539 0.382682 0.093859 0382413 0.093522 0.398187 0.060348 0.402614 Total Rollback Rate 0.466172 0.491221 0476272 0.491709 0.462962 M&O Rollback Amount Prior to Ceiling and TIF Adjustments. 11,809,279 12,819,163 12,938,255 13,606,685 13,757,942 Tax Rate Equiv - Motor Vehicle Tax 0049039 0.047613 0.047613 0.047613 0.048089 Esitions able itions 271.25 271.50 275.00 275.00 276.50 49.00 48.00 48.00 48.00 48.00 Note Non -departmental operatinq includes salary plan, Increase in city s insurance Contribution & increase in equipment depreciation, V (1) Collection Rate for M&C for future years is 99% (2) Frozen Property Tax Collections (3) Proposed Capital Nnll only be funded if excess reserves are available. 10-7 M M, General Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Property Taxes Projections are based on expected new development in the City with 3.5% increase in 2018 and reducing each year thereafter. 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 over 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% based on current contracts. Transfers Based on administrative fees from the utility operations and 1/3 of Euless' portion of car rental tax. Miscellaneous Projected average growth of 3%, less rental income. 10-8 General Obligation Debt Service Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 864,899 992,469 1,038,812 1,085,247 1,131,778 REVENUES Ad valorem taxes 3,251,160 3,672,597 3,207,643 3,228,068 2,083,018 Delinquent taxes 15,000 15,000 15,000 15,000 15,000 Penalties 21,081 22,000 22,000 22,000 22,000 Interest Income 9,250 9,343 9,436 9,530 9,626 Transfer from Glade Parks PID/TIRZ 1,515,877 1,923,552 2,163,322 2,168,623 2,162,448 Transfer from Car Rental CIP - - - _ Transfer from Car Rental - - - _ Total Revenues 4,812,368 5,642,491 5,417,401 5,443,221 4,292,092 EXPENDITURES Principal (3,210,000) (3,900,000) (3,865,521) (4,021,370) (2,982,514) Interest (1,471,798) (1,693,148) (1,501,944) (1,371,321) (1,258,452) Bank Charges (3,000) (3,000) (3,500) (4,000) (4,500) Total Expenditures 4,684,798) 5,596,148) 5,370,965) 5,396,691) (4,245,466 Recommended Reserves per Policy (390,401) (466,346) (447,580) (449,724) (353,789) ENDING FUND BALANCE 992,469 1,038,812 1,085,247 1,131,778 1,178,403 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 1¢ tax I&S Rate General Fund 32,692,386 326,924 0.099447 0.363053 33,836,620 338,366 0.108539 0.353961 34,174,986 341,750 0.093859 0.368641 34,516,736 345,167 0.093522 0.368978 34,516,736 345,167 0.060348 0.402152 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 ax Hate Equiv - motor vehicle I ax 0.000000 0.000000 0.000000 0.000000 0,000000 Debt Issuance Variable: Beginning debt outstanding** 23,285,000 24,623,910 25,913,360 22,047,839 18,026,469 Principal Retired (3,210,000) (3,900,000) (3,865,521) (4,021,370) (2,982,514) Principal Issued (Proposed) 4,548,910 5,189,450 - - 2,500,000 Ending debt outstanding 24,623,910 25,913,360 22,047,839 18,026,469 17,543,955 Possible need for Fire Station remodel / reconstruction. '* Excludes self supporting taxable GO Refunding Bonds (Dallas Stars Center) 10-9 OR M EDC Half Cent Sales Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget 2016-17 Projected 2017-18 Projected 2018-19 Projected 2019-20 Projected 2020-21 BEGINNING BALANCE 2,543,056 555,345 536,200 568,193 671,874 REVENUES Sales taxes Interest Income Transfer from EDC Debt Reserve Loan Proceeds 5,302,550 3,000 5,550 - 5,461,627 2,000 51 - 5,625,475 1,930 51 - 5,794,240 2,050 59,881 5,500,000 5,968,067 2,420 - - Total Revenues 5,311,100 5,463,677 5,627,456 11,356,171 5,970,487 EXPENDITURES Parks Library Economic Development Loan Repayment Non -Departmental - Operating Operating Expenditures Capital Expenditures (2,042,647) (1,172,113 (334,742) - (588,621) (4,138,123) 3,071,565 (2,165,623) (1,195,555) (344,619) - (646,095) (4,351,892) (2,208,935) (1,219,466) (354,789) - (692,273) (4,475,463) (2,318,814) (1,243,856) (365,260) (704,500) (650,059) (5,282,489) (2,365,190) (1,268,733) (376,041) (692,500) (713,781) (5,416,245) Total Expenditures (7,209,688) (4,351,892) (4,475,463) (5,282,489) (5,416,245) Designated Reserves - Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 1,172,977 1,111,785 1,151,993 6,073,682 554,241 Proposed Supplemental (89,123) - - - - Remaining Supplemental 1,083,854 1,111,785 1,151,993 6,073,682 554,241 Additional Available for Capital (1,028,509) 55,345 36,200 68,193 171,874 Total Available for Capital 55,345 1,167,130 1,188,193 6,141,874 726,116 Proposed Capital: Library Remodel (200,000) - - Misc Park Improvements (75,000) (75,000) (75,000) (75,000) Hardware Software Replacement TSSC Ph VII 45 000 0,93 (45,000) (150,000) (45,000) (5,850,000) (45,000) Capital Im rovem is - - - 529,933 Proposed Capital (1,130,930) (1,120,000) 5,970,000) (649,933) Remaining Funds Available 55,345 36,200 68,193 171,874 76,183 ENDING FUND BALANCE 555,345 536,200 568,193, 671,874 576,183 Staffing Variable: Full-time positions 24.25 24.25 24.25 24.25 24.25 Part-time positions 17.00 17.00 17.00 17.00 17.00 10-10 09 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 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 189,641 137,125 100,753 69,881 0 REVENUES Transfer from EDC Debt Reserve 47,016 36,372 40,872 0 0 Interest Income 50 51 51 0 0 Total Revenues 47,066 36,423 40,923 0 0 EXPENSES Principal (45,000) (35,000) (40,000) 0 0 Interest (1,716) (1,072) (572) 0 0 Bank Charges (300) (300) (300) 0 0 Total Expenses (47,016) (36,372) (40,872) 0 0 Transfer to EDC Operations (5,550) (51) (51) (59,881) 0 Transfer to EDC Debt (47,016) (36,372) (40,872) 0 0 Total Transfers (52,566) (36,423) (40,923) (59,881) 0 Recommended Reserves per Policy " (46,716) (36,372) (40,872) 0 0 ENDING FUND BALANCE 137,125 100,753 59,881 0 0 Debt Issuance Variable: Beginning debt outstanding 120,000 75,000 40,000 0 0 Principal retired (45,000) (35,000) (40,000) 0 0 Principal Issued (proposed) - - - - Ending debt outstanding 75,000 40,000 0 0 0 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 2016-17 Projected 2017-18 Projected 2018-19 Projected 2019-20 Projected 2020-21 BEGINNING BALANCE 1,010,005 738,651 747,599 765,085 789,752 REVENUES Sales taxes Interest Income 2,600,325 1,000 2,678,335 1,010 2,758,685 1,020 2,841,445 1,030 2,926,689 1,041 Total Revenues 2,601,325 2,679,345 2,759,705 2,842,476 2,927,729 EXPENDITURES Police Protection Capital Expenditures (2,596,932) (275,747) (2,670,396) (2,742,220) (2,717,809) (2,898,059) Total Expenditures (2,872,679) (2,670,396) (2,742,220) (2,717,809) (2,898,059) Recommended Reserves per Policy (426,893) (438,969) (450,776) (446,763) (476,393) Available for Supplemental 4,393 8,948 17,485 124,667 29,670 Proposed Supplemental - - (100,000) - Remaining Supplemental 4,393 8,948 17,485 24,667 29,670 Additional Available for Capital 307,365 299,682 296,824 318,322 313,358 Total Available for Capital 311,758 308,630 314,309 342,989 343,028 Proposed Capital(') - _ - _ Remaining Funds Available 311,758 308,630 314,309 342,989 343,028 ENDING FUND BALANCE 738,651 747,599 765,085 789,752 819,422 Staffing Variable: Full-time positions 18.0 18.0 18.0 19.0 19.0 Part-time positions 0.0 0.0 0.0 0.0 0.0 (1) Proposed Capital will only be funded if excess reserves are available. 10-12 Car Rental Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 2,585,472 2,207,044 2,262,573 2,478,496 5,263,516 REVENUES Motor Vehicle Tax 14,212,470 14,354,595 14,498,141 14,643,122 14,789,554 Interfund Loan Repayment - - - 704,500 692,500 Interest Income 15,000 15,150 15,302 15,455 15,609 Total Revenues 14,227,470 14,369,745 14,513,442 15,363,077 15,497,663 EXPENDITURES DFW Rebate (9,486,392) (9,569,730) (9,665,427) (9,762,081) (9,859,703) Transfer to Equipment Replacement (607,036) (236,531) (511,187) (303,963) (107,094) Transfer to Insurance Fund - (85,000) (115,000) (120,000) (138,000) Transfer to General Fund (1,579,163) (1,594,955) (1,610,905) (1,627,014) (1,643,284) Operating Expenditures (11,672,591) (11,486,216) (11,902,519) (11,813,058) (11,748,080) Capital Expenses (2,933,307) - - - - Total Expenditures 14,605,898) 11,486,216) (11,902,519) (11,813,058) (11,748,080) Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,554,879 2,883,529 2,610,924 3,550,019 3,749,583 Additional Available for Capital (2,347,835) 207,044 262,573 478,496 3,263,515 Total Available for Capital 207,044 3,090,573 2,873,496 4,028,515 7,013,098 Proposed Capital: Traffic Signal - (130,000) - Midtown Reserve - - - (250,000) Computer HardwarelSoftware & Equipment (453,000) (340,000) (340,000) (327,000) Transfer to CR CIP (2,000,000) (1,500,000) - - Street Overlay (375,000) (425,000) (425,000) (25,000) Transfer to Street CIP - - - (455,000) Proposed Capital - (2,828,000) (2,395,000) 765,000) (1,057,000) Remaining Funds Available 207,044 262,573 478,496 3,263,515 5,956,098 IENDING FUND BALANCE 2,207,044 2,262,573 2,478,496 5,263,515 7,95 ,098 10-13 OR Water and Wastewater Fund Executive Summary Base Year Budget 2016-17 Year 2 Projected 2017-18 Year 3 Projected 2018-19 Year 4 Projected 2019-20 Year 5 Projected 2020-21 RATES Water Base Rate $10.75 $11.50 $12.00 $12.75 $13.00 Water Consumption Rate i' Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increase $0.20 $0.20 $0.18 $0.09 $0.14 Wastewater Base Rate $9.50 $10.25 $11.00 $11.50 $12.00 Wastewater Consumption Rate(i) $3 72 $3.95 $4.24 $4.43 $4.63 Proposed Wastewater Rate Increase $0.13 $0.36 $0.29 $0.20 $0.19 EXPENSES Departmental Expenditures $ (17,627,224) $ (18,572,781) $ (19,827,862) $ (20,626,435) $ (21,643,533) Salary Package $ (174,748) $ (179,990) $ (185,390) $ (190,952) $ (196,680) Transfers $ (1,400,000) $ (1,400,000) $ (1,400,000) $ (1,400,000) $ (1,400,000) GBA/Franchise Fee $ (2,349,270) $ (2,474,918) $ (2,626,030) $ (2,724,407) $ (2,836,262) Service Center $ (1,309,505) $ (1,304,711) $ (1,320,253) $ (1,336,553) $ (1,353,927) Debt Service $ (575,682) $ (589,686) $ (611,796) $ (702,340) $ (742,718) Capital $ (233,074) $ - $ - $ - $ Total Expenses $ (23,669,503) $ (24,522,086) $ (25,971,330) $ (26,980,687) $ 28,173,121) Proposed Supplemental $ $ (111,810) $ $ (62,796) $ Proposed Capital $ $ - $ $ $ STAFFING VARIABLE Full-time Positions 42.50 44.00 44.00 45.00 45.00 Part-time Positions 2.00 1.50 1.50 1.50 1.50 10-14 L OR Water and Wastewater Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 5,176,059 4,999,246 5,114,528 5,403,493 5,604,078 REVENUES Water Service 13, 359,457 13, 961,947 14,659, 807 15,060, 087 15, 578, 885 Wastewater Service 8,571,561 9,069,195 9,837,010 10,272,597 10,816,227 Reclaimed Water Service 319,672 439,826 447,972 557,462 574,017 Sanitation Service 205,000 211,150 217,485 224,009 230,729 Sale of New Meter/Reconnect 290,000 298,700 307,661 316,891 326,398 Inspection Fees 100,000 103,000 106,090 109,273 112,551 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 340,000 350,200 360,706 371,527 382,673 Total Revenues 23,492,690 24,749,178 26,260,295 27,244,067 28,362,618 Transfer from WANW Reserve Total Available 23,492,690 24 749,178 26,260,295 27,244,067 28,362,618 EXPENSES Utility Billing (455,034) (468,685) (482,746) (497,228) (512,145) Recycling (41,300) (42,539) (43,815) (45,130) (46,484) Geographic Information Sys. (614,373) (632,804) (651,788) (671,342) (691,482) City Engineer (321,339) (330,979) (391,393) (403,135) (415,229) Water Production (7,760,394) (7,779,438) (8,182,125) (8,427,976) (8,762,784) Water Distribution (1,027,179) (1,094,300) (1,192,120) (1,257,541) (1,295,095) Wastewater Treatment (4,384,457) (5,078,512) (5,620,755) (5,936,069) (6,397,181) Meter Reading (66,323) (68,313) (70,362) (72,473) (74,647) Transfers (1,400,000) (1,400,000) (1,400,000) (1,400,000) (1,400,000) G&A/Franchise Fee (2,349,270) (2,474,918) (2,626,030) (2,724,407) (2,836,262) Fleet Services (1,309,505) (1,304,711) (1,320,253) (1,336,553) (1,353,927) W&WW Debt (575,682) (589,686) (611,796) (702,340) (742,718) Non -Departmental - Operating (3,131,573) (3,257,200) (3,378,148) (3,506,493) (3,645,167) Operating Expenses (23,436,429) (24,522,086) (25,971,330) (26,980,687) (28,173,121) Capital Expenses 233,074 Total Expenses 23,669,503 24,522,086 25,971,330 26,980,687 28,173,121 Recommended Reserves per Policy (4,815,705) (5,061,759) (5,336,575) (5,556,880) (5,788,997) Available for Supplemental 56,261 227,092 288,965 263,380 189,498 Proposed Supplemental 111,810 62,796 Remaining Supplemental 56,261 115,282 288,965 200,584 189,498 Additional Available for Capital 127,280 (62,513) (222,047) (153,387) (184,920) Total Available for Capital 183,541 52,768 66,919 47,197 4,578 Proposed Capital (' Remaining Funds Available 183,541 52,768 66,919 47,197 4,578 ENDING FUND BALANCE 4,999,246 5,114,528 5,403,493 5,604,078 5,793,575 Rates t2 Water Base Rate $10.75 $11.50 $12.00 $12.75 $13.00 Consumption/1,000 gallons Tiered Tiered Tiered Tiered Tiered) Proposed Water Rate Increases - All Tiers $0.20 $0.20 $0.18 $0.09 $0.14 Wastewater Base Rate $9.50 $10.25 $11.00 $11.50 $12.00 $4.63 90% of Metered Water Usage/1000 gallons $3.72 $3.95 $4.24 $4.43 Proposed Wastewater Rate Increases $0.13 $0.36 $0.29 $0.20 $0.19 StalFin Variable Full-time Positions 42.50 44,00 44.00 45.00 45.00 Part-time positions 2.00 1.50 1.50 1.50 1.50 Proposed Capital will only be funded if excess reserves are available. z> FYI Includes Proposed Water & Wastewater Rate Increases 10-15 �-- Water & Wastewater Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Interest Income Projected increase based on expected market rates as well as amounts available for investment. Sanitation Services Based on average growth of 3%. Water Service Based on projected rate increases sufficient to cover increased costs and TRA rate increases. Wastewater Service Based on projected rate increases sufficient to cover increased costs and TRA rate increases. Reclaimed Water Service Tiered rate increases based on a percentage of the anticipated tiered rates for sprinkler customers (i.e. 89% for FY2017). The percentage drops 1 % annually until the differential reaches 85% of anticipated sprinkler rates. 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 Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 733,563 733,962 733,961 733,960 753,959 REVENUES Transfer from W&WW Operations 575,682 589,686 611,796 702,340 742,718 Transfer from Impact Fees 368,518 373,882 375,418 376,024 121,144 Total Revenues 944,200 963,568 987,213 1,078,364 863,862 EXPENSES Principal (765,000) (780,000) (790,000) (840,000) (655,000) Interest (177,601) (182,369) (196,014) (217,165) (207,663) Bank Charges 1,200) (1,200) (1,200) (1,200) (1,200) Total Expenses (943,801) (963,569) (987,214) (1,058,365) (863,863) Recommended Reserves per Policy (638,022) (624,523) (675,980) (750,495) (734,354) ENDING FUND BALANCE 733,962 733,961 733,960 753,959 753,958 Debt Issuance Variable: Beginninq debt outstanding 10,305,000 9,540,000 9,860,000 10,735,000 11,945,000 retired (765,000) (780,000) (790,000) (840,000) Principal Issued (Proposed) - 1,280,000 1,960,000 2,410,000 - Anticipated Loan Forgiveness TWDB - (180,000) (295,000) (360,000) Net Principal to be Repaid 1,100,000 1,665,000 2,050,000 Ending debt outstanding 9,540,000 9,860,000 10,735,000 11,945,000 11,290,000 • Recommended reserve level eaual to the averaae annual W&WW debt outstanding 10-17 OR Drainage Utility Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 299,049 246,920 270,369 286,386 294,112 REVENUES Drainage Fees 712,200 729,000 737,000 745,000 755,000 Penalties 7,000 7,290 7,370 7,450 7,550 Interest Income 80 81 82 82 83 Total Revenues 719,280 736,371 744,452 752,532 762,633 EXPENSES Operating Expenses (696,409) (712,922) (728,435) (744,806) (762,515) Capital Expenses (75,000) - - - Total Expenses (771,409) 712,922) (728,435) (744,806) (762,515) Recommended Reserves per Policy (143,098) (146,491) (149,678) (153,042) (156,681) Available for Supplemental 22,871 23,449 16,017 7,727 119 Proposed Supplemental - - - - - Remaining Supplemental 22,871 23,449 16,017 7,727 119 Additional Available for Capital 80,951 100,429 120,690 133,343 137,431 Total Available for Capital 103,822 123,878 136,707 141,070 137,550 Proposed Capital - - - Remaining Funds Available 103,822 123,878 136,707 141,070 137,550 ENDING FUND BALANCE 246,920 270,369 286,386 294,112 294,231 Staffing Variable: Full-time positions 7.00 7.00 7.00 7.00 7.00 Part-time positions 0.0 0.0 0.0 0.0 0.0 10-18 Service Center Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 51,533 28,545 28,545 28,545 28,545 REVENUES Transfer from W&WW Fund 1,309,545 1,304,711 1,320,253 1,336,553 1,353,927 Total Revenues 1,309,545 1,304,711 1,320,253 1,336,663 1,363,927 EXPENSES Service Center (1,307,033) (1,304,711) (1,320,253) (1,336,553) (1,353,927) Capital Expenses (25,500) - - - - Total Expenses (1,332,533) (1,304,711) (1,320,253) (1,336,553) (1,353,927) Available for Supplemental 2,512 - - - - Proposed Supplemental - 18,500 - - Remaining Supplemental 2,512 18,500 - - - Additional Available for Capital 26,033 47,045 28,545 28,545 28,545 Total Available for Capital 28,545 28,545 28,545 28,545 28,545 Proposed Capital - - - - Remaining Funds Available 28,545 28,545 28,545 28,545 28,545 ENDING FUND BALANCE 28,645 28,645 28,545 28,545 28,645 Staffing Variable: Full-time positions 5.0 5.25 5.25 5.25 5.25 Part-time positions 0.0 0.0 0.0 0.0 0.0 10-19 M NN., Texas Star Golf Course Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 100,512 159,374 156,464 182,382 195,340 REVENUES Green Fees 1,362,511 1,410,204 1,445,476 1,481,608 1,526,056 Driving Range Fees 89,475 90,817 93,089 95,416 98,278 Cart Rental Fees 361,502 356,923 365,850 374,995 386,245 Club Rental Fees 27,689 28,959 29,683 30,425 31,338 Merchandise Sales 250,000 260,183 266,690 273,357 281,557 Tobacco 4,088 4,892 5,015 5,140 5,294 Food Sales 1,164,947 1,152,842 1,181,677 1,211,214 1,247,551 Non -Alcoholic Beverage Sales 146,606 140,315 143,825 147,420 151,843 Alcohol Sales 401,396 399,793 409,793 420,036 432,637 Catering Fees 62,676 63,303 63,936 64,575 65,221 Monthly Fees 95,602 98,948 102,411 105,996 109,705 Rental Income 125,000 127,500 130,050 132,651 135,304 Interest Income - - - GF Transfer 15,615 15,371 15,756 16,150 16,634 H/M Transfer 320,000 320,000 320,000 320,000 320,000 Advertising Revenue 47,835 47,835 47,835 47,835 47,835 Other 1,500 1,500 1,500 1,500 1,500 Total Revenues 4,476,442 4,519,385 4,622,586 4,728,318 4,856,998 EXPENDITURES Golf Course Maintenance (941,921) (970,245) (992,289) (1,022,236) (1,045,737) Golf Course Pro Shop (254,339) (263,853) (270,265) (277,454) (285,173) Golf Course Food & Beverage (796,226) (834,633) (854,107) (877,254) (899,863) Conference Centre (247,545) (262,630) (268,867) (275,592) (283,217) Cart/Driving Range Operations (192,084) (197,860) (202,355) (208,462) (213,255) Non -Departmental - Operating (475,403) (473,086) (470,996) (491,717) (503,413) Debt Service (423,187) (427,904) (421,853) (422,318) (426,751) Equipment Replacement (275,174) (279,302) (283,491) (287,744) (287,744) COGS -Merchandise (175,000) (182,128) (186,683) (191,350) (197,090) COGS -Tobacco (2,044) (2,446) (2,508) (2,570) (2,647) COGS -Food (413,556) (409,259) (419,495) (429,981) (442,881) COGS -Beverage (48,380) (46,304) (47,462) (48,649) (50,108) COGS -Alcohol (128,848) (128,334) (131,544) (134,832) (138,876) COGS -Catering (43,873) (44,312) (44,755) (45,203) (45,655) Total Expenses 4,417,580 4,522,295 4,596,668 4,715,359 4,822,411 Recommended Reserves per Policy' - - - - - Available for Supplemental 58,862 2,910) 25,918 12,959 34,587 Proposed Supplemental - - - - Remaining Supplemental 58,862 (2,910) 25,918 12,959 34,587 Additional Available for Capital 100,512 159,374 156,464 182,382 195,340 Total Available for Capital 159,374 153,554 208,299 208,299 264,514 Proposed Capital - - - _ Remaining Funds Available 159,374 153,554 208,299 208,299 264,514 ENDING FUND BALANCE 159,374 156,464 182,382 195,340 229,927 Estimated # of Rounds 35,325 35,855 36,214 36,576 36,576 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 Texas Star Sports Complex Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 21,704 108,967 205,831 301,907 398,587 REVENUES Tournament Fees 330,000 350,000 350,000 350,000 350,000 Concessions 230,000 230,000 230,000 230,000 230,000 Alcohol Sales 210,000 210,000 210,000 210,000 210,000 Memberships/Leagues 450,000 460,000 460,000 460,000 460,000 Admissions 42,000 42,000 42,000 42,000 42,000 Advertising/Sponsorships 18,000 18,000 18,000 18,000 18,000 Sales of Goods 95,000 95,000 95,000 95,000 95,000 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 6,000 6,000 6,000 6,000 6,000 Total Revenues 1,437,300 1,467,300 1,467,300 1,467,300 1,467,300 EXPENSES Operations (1,346,637) (1,366,985) (1,367,721) (1,367,065) (1,368,024) Equipment Replacement (3,400) (3,451) (3,503) (3,555) (3,555) Operating Expenses (1,350,037) (1,370,436) (1,371,224) (1,370,620) (1,371,579) Capital Expenses - - - - Total Expenses 1,350,037 1,370,436 1,371,224 1,370,620) 1,371,579 Minimum Reserves per Policy - - - - - Available for Supplemental 87,263 96,864 96,076 96,680 95,721 Proposed Supplemental - - - ' Remaining Supplemental 87,263 96,864 96,076 96,680 95,721 Additional Available for Capital 21,704 108,967 205,831 301,907 398,587 Total Available for Capital 108,967 205,831 301,907 398,587 494,308 Proposed Capital (49,985) - - - - Remaining Funds Available 58,982 205,831 301,907 398,587 494,308 ENDING FUND BALANCE 58,982 205,831 301,907 398,587 494,308 Staffing Variable: Full-time positions 1.50 1.50 1.50 1.50 1.50 Part-time positions 26.0 26.0 26.0 26.0 26.0 10-21 Equipment Replacement Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 4,187,876 3,214,292 4,110,674 4,483,151 4,939,943 REVENUES General Fund Depreciation 938,281 952,355 966,641 981,140 987,140 TSSC Depreciation 3,400 3,451 3,503 3,555 3,555 Water/Wastewater Depreciation 72,321 73,406 74,507 75,625 75,625 Drainage Depreciation 2,200 2,233 2,266 2,300 2,300 Fleet Services Depreciation 4,892 4,965 5,040 5,115 5,115 EDC Parks Depreciation 5,121 5,198 5,276 5,355 5,355 Texas Star Depreciation 275,174 279,302 283,491 287,744 287,744 Car Rental Transfer 607,036 236,531 511,187 303,963 107,094 Sale of Assets 73,800 73,800 73,800 73,800 73,800 Interest Income 3,000 3,030 3,060 3,091 3,122 Total Revenues 1,985,225 1,634,271 1,928,771 1,741,688 1,550,850 EXPENSES Equipment Replacements (2,958,809) (737,889) 1,556,294) 1,284,896) 654,524) Total Expenses 2,958,809 737,889 1,556,294 1,284,896) 654,524 Available for Capital 3,214,292 4,110,674 4,483,151 4,939,943 5,836,269 Proposed Capital - - - - - ENDING FUND BALANCE 3,214,292 4,110,674 4,483,151 4,939,943 5,836,269 Depreciation Rate 100% 100% 100% 100% 100% 10-22 Health Insurance Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 2,377,279 2,374,209 2,467,289 2,590,460 2,718,692 REVENUES Premiums collected from Employees 1,930,789 1,927,635 2,011,874 2,100,183 2,192,779 Federal Requirements 24,152 1,823 1,823 1,823 1,823 City Contribution 5,546,996 5,867,906 6,150,621 6,420,548 6,716,337 Interest Income 8,000 8,080 8,161 8,242 8,325 Total Revenues 7,509,937 7,805,445 8,172,478 8,530,796 8,919,264 EXPENSES Operating Expenses OPEB Trust Contribution (170,015) (500,000) (173,571) (500,000) (177,019) (500,000) (180,628) (500,000) (184,470) (500,000) Insurance Claims (4,511,426) (4,736,997) (4,973,847) (5,222,540) (5,483,666) RXClaims (747,925) (785,321) (824,587) (865,817) (909,108) Re -insurance Fees (619,829) (638,424) (657,577) (677,304) (697,623) Insurance Services (259,174) (266,949) (274,958) (283,206) (291,703) Employee Wellness Program Federal Requirements Claims Contingency Operating Expenses (11,534) (24,152) (568,952) (7,413,007) (11,880) (1,823) (597,400) (7,712,365) (12,236) (1,823) (627,270) (8,049,317) (12,604) (1,823) (658,633) (8,402,553) (12,982) (1,823) (691,565) (8,772,939) Capital Carryover (100,000) - - Total Expenses (7,613,007) (7,712,366) (8,049,317) (8,402,563) (8,772,939) Recommended Reserves per Policy (2,345,200) (2,462,459) (2,585,582) (2,714,862) (2,850,605) Available for Supplemental 96,930 93,080 123,161 128,242 146,325 Proposed Supplemental - - - ' Remaining Supplemental Additional Available for Capital Total Available for Capital 96,930 (67,921) 29,009 93,080 (88,250) 4,830 123,161 (118,293) 4,867 128,242 (124,412) 3,831 146,325 (131,912) 14,412 Proposed Capital - - - Remaining Funds Available 29,009 4,830 4,867 3,831 14,412 ENDING FUND BALANCE 2,374,209 2,467,289 2,590,450 2,718,692 2,866,017 Estimated City Contribution Per Employee Per Month 1,198 1,257 1,301 1,351 1,413 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 City Manager Recommended and Funded Year/Fund/Department For Year Dept Division Fund" Program Description Program Type Program Cost Requested Admin Svc HR General Part-time Office Clerk Supplemental $ 16,200 2017 Fire EMS/Suppression General Firefighter/Paramedics Supplemental $ 281,274 2017 PD Patrol General Local S.T.E.P. Supplemental $ 50,000 2017 PW Street General Field Tech I Supplemental $ 62,796 2017 Admin Svcs Library EDC STEM Lending Kits Supplemental $ 7,000 2017 PACs PACS EDC Athletic Coordinator Supplemental $ 82,123 2017 PD Administration CCPD Part-time Public Service Officers Supplemental $ 72,537 2017 PD Administration CCPD Part-time Dispatcher Program Supplemental $ 48,960 2017 PD Administration CCPD L3 Video Camera System Supplemental $ 50,955 2017 PACs Recreation Hotel/Motel Arbor Daze Supplemental $ 80,000 2017 PD Patrol Seized Assets Part-time Cadets Supplemental $ 60,870 2017 0 Fleet & Fac Fac Maintenance General/Svc Ctr Full-time Office/Clerical Worker Supplemental $ 37,000 2018 PW Water Distribution W/WW Field Tech I Supplemental $ 62,796 2018 PW Engineering W/WW Clerk/Receptionist Supplemental $ 49,014 2018 Fire EMS/Suppression General 3 Firefighters Supplemental $ 300,000 2019 PD Administration CCPD Patrol Officer Supplemental $ 100,000 2020 PW Sewer W/WW PW Field Tech 1 Supplemental $ 62,796 2020 PD Code Compliance General Code Officer Supplemental $ 102,123 2021 *Fund subject to chonge Capital Requests City Manager Recommended and Funded Year/Fund/Department For Year Dept Division Fund" Program Description Program Type Program Cost Requested Admin Svc HR General Career Prep Program Capital $ 21,000 2017 Admin Svcs Information Svcs General Court Technology Capital $ 77,200 2017 Admin Svcs Information Svcs General Security Initiative Capital $ 10,000 2017 Admin Svcs Information Svcs General Hardware/Software Replacement Capital $ 167,907 2017 Fire EMS/Suppression General Command Module Capital $ 10,650 2017 Fire EMS/Suppression General Fire Station Furniture Replacement Capital $ 9,700 2017 Fire EMS/Suppression General Gear for 3 Additional Firefighters Capital $ 11,700 2017 Fire Fire Admin General Insurance Services Office (ISO) Consultant Capital $ 34,500 2017 Fleet & Fac Fac Maintenance General Carpet Replacement - PD and Courts Building Capital $ 32,000 2017 Fleet & Fac Fac Maintenance General Facility Repairs - Pauline Greenhouse Capital $ 19,000 2017 Fleet & Fac Fac Maintenance General Parking Lot Light Replacements Capital $ 15,000 2017 Fleet & Fac Fac Maintenance General HVAC Package Unit Replacements Capital $ 25,000 2017 Non -Dept Non -Dept General City Match for HOME/CPR Programs Capital $ 15,000 2017 Non -Dept Non -Dept General Transfer to Municipal Plaza Improvements Ph II Capital $ 150,000 2017 Non -Dept Non -Dept General Transfer to PW Yard Improvements Capital $ 100,000 2017 o Non -Dept Non -Dept General Transfer to FY2017 Street Improvements Capital $ 425,000 2017 Planning Development General Third Party Plan Review and Construction Inspection Capital $ 20,000 2017 Planning Development General Small Business Promotion/Retention Capital $ 15,000 2017 PW Engineering General Traffic Analyzers Capital $ 6,000 2017 PW Street General Traffic Signal Controllers Phase I Capital $ 29,500 2017 PW Street General Uninterrupted Power Supply (UPS) Capital $ 29,344 2017 Admin Svcs Information Svcs EDC Library and Parks Technology Capital $ 45,000 2017 Admin Svcs Library EDC 3-D Printer Capital $ 3,270 2017 Ad min Svcs Library EDC Transfer to EDC CIP for Library Construction Capital $ 950,000 2017 Fleet & Fac Fac Maintenance EDC Roof Replacement Old Fire Station #2 Capital $ 60,000 2017 Non -Dept Non -Dept EDC Transfer to Misc Park Improvements - PR0720 Capital $ 80,000 2017 Non -Dept Non -Dept EDC Transfer to TSSC Improvements Ph VI Capital $ 958,892 2017 Non -Dept Non -Dept EDC Transfer to Library Remodel Design Capital $ 147,630 2017 PACs Aquatics EDC Aquatic Park Slide Resurfacing Capital $ 12,073 2017 PACs Parks EDC Mini Skid Capital $ 36,100 2017 PACs Parks EDC Chipper Capital $ 17,500 2017 PACs Parks EDC Park Planning Consultant Phase II Capital $ 50,000 2017 PACs Parks/PATS EDC Infield Turf Groomer Capital $ 10,000 2017 PACs Recreation EDC Floor Replacement - Activity Room Capital $ 8,200 2017 PACs Senior Center EDC AV System Upgrade - Senior Center Capital $ 20,000 2017 *Fund subject to change Capital Requests City Manager Recommended and Funded Year/Fund/Department For Year Dept Division Fund* Program Description Program Type Program Cost Requested PD Administration CCPD Replace Duty Pistols Capital $ 69,000 2017 PD Administration CCPD Office Furniture Capital $ 36,460 2017 PD Administration CCPD Computer Software and Licenses Capital $ 38,700 2017 PD Administration CCPD Assorted Police Equipment Capital $ 32,587 2017 PD Administration CCPD Emergency Operations Center (EOC) AV Upgrade Capital $ 75,000 2017 PD Administration CCPD Body Camera Grant Match Capital $ 24,000 2017 Admin Svcs Information Svcs Car Rental Hardware/Software Replacement Capital $ 167,907 2017 Non -Dept Non -Dept Car Rental Transfer to Misc Street Repairs - PS1203 Capital $ 150,000 2017 Non -Dept Non -Dept Car Rental Transfer to Traffic Signal @ Harwood/Bear Creek Capital $ 180,000 2017 Non -Dept Non -Dept Car Rental Transfer to Car Rental CIP Capital $ 2,000,000 2017 Non -Dept Non -Dept Drainage Ops Transfer to Misc Creek Maintenance - DR1201 Capital $ 75,000 2017 PACs TSGC Maintenance TSGC CIP Irrigation Pump Repair Capital $ 40,000 2017 0 Fleet & Fac Fac Maintenance Hotel/Motel Roof Replacement - Ruth Millican Center Capital $ 60,000 2017 Planning Development Hotel/Motel Wayfinding Sign Program Capital $ 84,000 2017 PACs Recreation Rec Class Fitness Equipment Replacement Capital $ 26,300 2017 PACs Recreation Rec Class Simmons Center Furniture Capital $ 12,214 2017 PACs Recreation Rec Class Playbook Printing & Mailing Capital $ 37,000 2017 Fleet & Fac Fleet Svcs Svc Center Hydraulic Vehicle Lift Capital $ 14,000 2017 Fleet & Fac Fleet Svcs Svc Center Diagnostic Scanner Capital $ 11,500 2017 Non -Dept Non -Dept TSGC Reserves Transfer to Golf Maintenance Building Capital $ 100,000 2017 PACs TSSC TSSC Scoreboard Replacement Capital $ 49,985 2017 Non -Dept Non -Dept WT Impact Transfer to W/WW Water Tank Debt Service Capital $ 250,024 2017 Non -Dept Non -Dept WT Impact Transfer to W/WW Reclaimed WL Ext Debt Service Capital $ 118,494 2017 Admin Svcs IS General Court Technology Capital $ 73,814 2018 Admin Svcs IS Car Rental Security Initiative Capital $ 10,000 2018 Fire EMS/Suppression Car Rental Thermal Imaging Camera Capital $ 13,000 2018 Fire EMS/Suppression Car Rental Stretcher Power Load System Capital $ 75,000 2018 Fire EMS/Suppression Car Rental Automatic External Defibrillators (city-wide) Capital $ 38,000 2018 *Fund subject to change Capital Requests City Manager Recommended and Funded Year/Fund/Department For Year Dept Division Fund" Program Description Program Type Program Cost Requested Admin Svcs Is EDC Hardware/Software Replacement Capital $ 45,000 2018 Admin Svcs Is Car Rental Hardware/Software Replacement Capital $ 317,000 2018 Admin Svcs IS General Court Technology Capital $ 73,814 2019 Admin Svcs IS Car Rental Hardware/Software Replacement Capital $ 317,000 2019 Admin Svcs IS Car Rental Security Initiative Capital $ 10,000 2019 Fire EMS/Suppression Car Rental Thermal Imaging Camera Capital $ 13,000 2019 Admin Svcs IS EDC Hardware/Software Replacement Capital $ 45,000 2019 Admin Svcs IS General Court Technology Capital $ 73,814 2020 Admin Svcs Is Car Rental Hardware/Software Replacement Capital $ 317,000 2020 o Admin Svcs IS Car Rental Security Initiative Capital $ 10,000 2020 Fire EMS/Suppression Car Rental Thermal Imaging Camera Capital $ 13,000 2020 Admin Svcs IS EDC Hardware/Software Replacement Capital $ 45,000 2020 Admin Svcs Is General Court Technology Capital $ 73,814 2021 Admin Svcs IS Car Rental Security Initiative Capital $ 10,000 2021 Admin Svcs IS Car Rental Hardware/Software Replacement Capital $ 317,000 2021 Admin Svcs Is EDC Hardware/Software Replacement Capital $ 45,000 2021 *Fund subject to change Supplemental Requests Other Items Requested Year/Fund/Department For Year Dept Division Fund* Program Description Program Type Program Cost Requested Fire Fire Marshal General Part-time Fire Inspector Supplemental $ 20,800 2017 PD Code Compliance General Code Officer Supplemental $ 102,123 2017 Fleet & Fac Fac Maintenance General/Svc Ctr Full-time Office/Clerical Worker Supplemental $ 37,000 2017 Admin Svcs Library EDC Educational Tablet Lending Program Supplemental $ 8,500 2017 PW Engineering W/WW Clerk/Receptionist Supplemental $ 49,014 2017 PW Water Distribution W/WW Field Tech I Supplemental $ 62,796 2017 Fire EMS/Suppression General 1 Training/EMS Officer Supplemental $ 157,852 2018 Fleet & Fac Fleet & Fac General FT Clerical Staff Supplemental $ 37,000 2018 Fleet & Fac Facilities General FT Technician I Supplemental $ 48,000 2018 Police Administration General Computer Support Tech II Supplemental $ 70,000 2018 Police Administration General Police Dispatcher Supplemental $ 60,000 2018 0 Admin Svcs Library EDC Online Learning Classes Subscription Supplemental $ 5,000 2018 Admin Svcs Library EDC Wi-fi Hotspot Lending Program Supplemental $ 20,000 2019 Police Administration General Patrol Officer Supplemental $ 100,000 2019 Fire Fire Marshal General Fire Inspector Supplemental $ 95,396 2020 Police Administration General Full -Time Secretary Supplemental $ 60,000 2020 Police Administration General Police Dispatcher Supplemental $ 60,000 2021 Police Administration General Crime Analysis Supplemental $ 60,000 2021 PW Water W/WW PW Field Tech 1 Supplemental $ 62,796 2021 *Fund subject to change Capital Requests Other Items Requested Year/Fund/Department For Year Dept Division Fund* Program Description Program Type Program Cost Requested Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital $ 15,000 2017 Fleet & Fac Fac Maintenance General Generator Replacement - Fire Station s#2 Capital $ 52,000 2017 Fleet & Fac Fac Maintenance General Carpet Replacement - Building D Capital $ 64,000 2017 Fleet & Fac Fac Maintenance General Standby Generator - Public Works Capital $ 68,000 2017 PW Street General Remote Traffic Signal Controller Capital $ 316,000 2017 Fleet & Fac Fleet Svcs Svc Center Perimeter Fence Replacement Capital $ 25,000 2017 PACS Administration Hotel/Motel City Hall Christmas Tree Capital $ 55,000 2017 Fire Fire Marshal General I -pads or comparable with otter box - (3) Capital $ 57,000 2018 Fire EMS/Suppression General Set of Hydraulic Rescue Tools Capital $ 35,000 2018 Fire EMS/Suppression General Station Furniture Capital $ 8,000 2018 Fleet & Fac Facilities General Roof Restoration Capital $ 75,000 2018 Fleet & Fac Facilities General Generator Replacement Capital $ 54,000 2018 o Fleet & Fac Facilities General Carpet Replacement Capital $ 28,500 2018 N Fleet & Fac Facilities General Roof Replacement Capital $ 120,000 2018 Fleet & Fac Facilities General HVAC Replacement Capital $ 340,000 2018 PACS Parks General Sea Container Capital $ 5,000 2018 PACs Parks General Box Blade for Tractor Capital $ 10,000 2018 PACs Parks General Power Washer Capital $ 4,000 2018 PACS Recreation General EFLC Table Chair Replacements Capital $ 25,000 2018 PACs Aquatics General UV System Capital $ 45,000 2018 PACs Aquatics General Benches & Shade Capital $ 5,000 2018 PACs Aquatics General Shade for Concession Capital $ 6,000 2018 PACS Aquatics General Additional Cabana Capital $ 10,000 2018 PACS Aquatics General Lifeguard Umbrellas (5) Capital $ 25,000 2018 PD Administration General Unmarked Vehicle Capital $ 22,000 2018 PD Administration General Patrol Vehicle Capital $ 80,000 2018 PD Administration General Radars for Patrol Units Capital $ 15,333 2018 PD Administration General Replace Security Cameras Capital $ 50,000 2018 PD Administration General Bike Program Capital $ 35,000 2018 PD Administration General SWAT Deployment Vehicle Capital $ 25,000 2018 PD Administration General Building Remodel Capital $ 125,000 2018 PD Administration General Sky Tower Capital $ 100,000 2018 PD Administration General Undercover Vehicle Capital $ 25,000 2018 PACs Parks EDC Playground Replacement Capital $ 60,000 2018 PACs Parks EDC VCBC Pavilion Upgrade Capital $ 20,000 2018 *Fund subject to change Capital Requests Other Items Requested Year/Fund/Department For Year Dept Division Fund* Program Description Program Type Program Cost Requested Fleet & Fac Fleet Svc Ctr Kitchen Cabinets & Appl Capital $ 7,500 2018 Fleet & Fac Fleet Svc Ctr Tire Balancer Capital $ 4,800 2018 Fleet & Fac Fleet Svc Ctr Tire Machine Capital $ 7,050 2018 PACS TSSC TSSC Hitting Tunnels Capital $ 20,000 2018 PACS TSSC TSSC 'T" Screens/Plate Mats Capital $ 3,000 2018 PACs TSSC TSSC Cabinet Replacement Capital $ 20,000 2018 PW Various W/WW IMS Update Capital $50-60k 2018 PW Various W/WW Backhoe/Excavator Attachment Capital $ 10,000 2018 Fire EMS/Suppression General Weight Equipment Capital $ 10,000 2019 Fire EMS/Suppression General Thermal Imaging Camera Capital $ 13,000 2019 Fire EMS/Suppression General Bluetooth SCBA Radio Communications Capital $ 15,000 2019 Fire Fire Marshal General Hydrocarbon sniffer Capital $ 2,000 2019 o Fire Fire Marshal General Hand held opticom replacements Capital $ 3,000 2019 o Fire Fire Marshal General Replacement sound system Capital $ 4,000 2019 Fleet & Fac Facilities General Carpet Replacement Capital $ 52,000 2019 Fleet & Fac Facilities General Roof Restoration Capital $ 78,000 2019 Fleet & Fac Facilities General Roof Restoration Capital $ 45,000 2019 Fleet & Fac Facilities General Roof Replacement Capital $ 122,000 2019 PACs Parks General Park Lighting Capital $ 40,000 2019 PACs Parks General Harwood Beautification Capital $ 50,000 2019 PACs Recreation General Step Mill Capital $ 5,200 2019 PD Administration General Radars for Patrol Units Capital $ 15,333 2019 PD Administration General Simulator System Capital $ 100,000 2019 PD Administration General Police/Fire Training Facility Capital $ 2,000,000 2019 PACs TSSC TSSC Concession Equipment Capital $ 7,500 2019 PACs TSSC TSSC Batting Cage Shade Canopy Replacement Capital $ 5,000 2019 *Fund subject to change Capital Requests Other Items Requested Year/Fund/Department For Year Dept Division Fund* Program Description Program Type Program Cost Requested Admin Svcs Library EDC RFID Circulation and Security Equipment Capital $ 80,000 2019 PACs Parks EDC Playground Replacement Capital $ 60,000 2019 PACS Parks EDC Chain Link Fence Upgrade Capital $ 50,000 2019 Fleet & Fac Fleet Svc Ctr Machine Shop Capital $ 7,950 2019 Fleet & Fac Fleet Svc Ctr Shop heaters Capital $ 10,000 2019 Fleet & Fac Fleet Svc Ctr Shop Doors Capital $ 18,500 2019 PW Various W/WW Waste Water Jetter Truck Capital $ 175,000 2019 Fire Fire Marshal General Furniture replacement Capital $ 6,000 2020 Fire EMS/Suppression General Hand Tool replacement package Capital $ 10,000 2020 Fire EMS/Suppression General Set of Hydraulic Rescue Tools Capital $ 35,000 2020 Fire EMS/Suppression General Compressor/Cascade Capital $ 20,000 2020 PACs Parks General Mid -Cities Blvd Beautification Capital $ 25,000 2020 o PACS Recreation General EFLC Track Flooring Capital $ 34,000 2020 PACs Recreation General Treadmill Replacement Capital $ 65,000 2020 PACs Aquatics General PA System Upgrade Capital $ 10,000 2020 PD Patrol General Patrol Vehicle Capital $ 55,000 2020 PD Patrol General Patrol Vehicle Capital $ 55,000 2020 PD Patrol General Firearm Range Fees Capital $ 25,000 2020 PD Patrol General E-Citation Hardware Capital $ 100,000 2020 Fleet & Fac Fleet Svc Ctr Office Carpet Capital $ 9,500 2020 PACS TSSC TSSC Batting Cage Net Replacement Capital $ 6,000 2020 PW Various W/WW 70 Automatic Flushing Capital $ 50,000 2020 Admin Svcs Library EDC Aquarium Upgrade Capital $ 15,000 2021 Admin Svcs Library EDC Smart Tables Capital $ 15,000 2021 •Fund subject to change Capital Requests Other Items Requested Year/Fund/Department For Year Dept Division Fund' Program Description Program Type Program Cost Requested Fire EMS/Suppression General Gas Detector Upgrades Capital $ 20,000 2021 Fire EMS/Suppression General Bunker Gear Extractor Capital $ 25,000 2021 PACs Parks General Park shop concrete base for equipment storage Capital $ 25,000 2021 PACs Parks General Equipment Wash Station Capital $ 10,000 2021 PACs Recreation General Fitness Center Floor Capital $ 39,000 2021 PACs Recreation General Poster Printer Capital $ 6,500 2021 PACs Recreation General Spin Bikes (10) Capital $ 16,000 2021 PACs Recreation General Recumbent Bikes (4) Capital $ 13,000 2021 PACs Recreation General Upright Bike (4) Capital $ 11,500 2021 PACs Recreation General Treadmills (2) Capital $ 14,000 2021 PACs Recreation General Elliptical (2) Capital $ 11,000 2021 PACs Recreation General Adaptive Motion Trainers (2) Capital $ 14,000 2021 PACs Aquatics General Furniture Replacements Capital $ 25,000 2021 PACs Aquatics General Concession Equipment Capital $ 15,000 2021 PD Patrol General Command Vehicle Capital $ 500,000 2021 o PD Patrol General Live Scan Capital $ 50,000 2021 w N PACs TSSC TSSC Replace Batting Cage Equipment Capital $ 30,000 2021 PACS Recreation General Lobby Flooring Capital $ 54,000 2022 PACs Recreation General Security Cameras Capital $ 20,000 2022 PACs Recreation General Dumb Bell Replacement Capital $ 4,500 2022 PACs Aquatics General Aquatic Play Unit Capital $ 75,000 2023 PACS Aquatics General Replace Shade Fabric Capital $ 10,000 2023 PACs Aquatics General Tot Slide Replacement Capital $ 20,000 2023 *Fund subject to change Fleet Transfer: 5 Year Budget department Name Account Code 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 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: $2,368 $2,404 $2,440 $2,440 $13,956 $14,166 $14,378 $14,378 $3,579 $3,633 $3,687 $3,687 $207,568 $210,681 $213,841 $213,841 $25,005 $25,380 $25,760 $25,760 $13,302 $13,501 $13,704 $13,704 $2,175 $2,208 $2,241 $2,241 $10,488 $10,645 $10,805 $10,805 $401,185 $407,203 $413,311 $413,311 $15,262 $15,490 $15,723 $15,723 $9,998 $10,148 $10,300 $10,300 $8,797 $8,929 $9,063 $9,063 $19,247 $19,536 $19,829 $19,829 $100,956 $102,470 $104,007 $104,007 $118,471 $120,248 $122,052 $122,052 $952,355 $966,641 $981,140 $981,140 City Engineer 501-8066-531 9601 $5,498 $5,581 $5,664 $5,664 Water Production 501-8071-531 9601 $16,028 $16,268 $16,512 $16,512 Water Distribution 501-8072-531 9601 $16,711 $16,962 $17,216 $17,216 Sewer & Treatment 501-8073-531 9601 $35,169 $35,696 $36,232 $36,232 Water and Sewer Fund Total: $73,406 $74,507 $75,625 $75,625 Fleet Services $4,965 $5,040 $5,115 $5,115 504-5090-519 9601 Utility $2,233 $2,266 $2,300 $2,300 510-8029-531 9601 �hainage Texas Star Sports Complex 530-7050-550 9601 $3,451 $3,503 $3,555 $3,555 Texas Star Golf Course $2791302 $283,491 $287,744 $287,74411 540-7060-550 9601 Texas Star- EDC Funded $5,198 $5,276 $5,355 $5,355 210-1052-550 9601 OR Ci Total: $1,3 00,910 $1,340,723 $1,360,834 $1,360,834 NOTE: Transfer amounts are purely speculative. The true cost of purchases will effect final transfer amounts. 10-33