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Preliminary Operating Budget FY18-19
of Euless City �!a Preliminary Annual Operating Budget Fiscal Year Ending September 30, 2019 201 N. Ector Drive, Euless, TX 76039 www.eulesstx.gov CITY OF EU SS FISCAL YEAR 2018-2019 LINDA MARTIN, MAYOR Tim Stinneford, Place One, Mayor Pro Tem Jeremy Tompkins, Council Member - Place Two Eddie Price, Council Member - Place Three Linda Eilenfeldt, Council Member - Place Four Harry Zimmer, Council Member - Place Five Salman Bhojani, Council Member - Place Six Loretta Getchell, City Manager Bob Freeman, Deputy City Manager Chris Barker, Assistant City Manager TABLE OF CONTENTS PROPOSED BUDGET TITLE PAGE BUDGET MESSAGE Letter...............................................................................................................................................................................................1 ExecutiveSummary, General Fund....................................................................................................................................7 Executive Summary, Water & Wastewater Fund.......................................................................................................8 Executive Summary, Car Rental Fund.............................................................................................................................. 9 Fund Balance Summary, General & Internal Service Funds...............................................................................10 Fund Balance Summary, Special Revenue Funds.............................................................................................11-12 Fund Balance Summary, Enterprise Funds................................................................................................................13 Fund Balance Summary, Debt Service Funds............................................................................................................14 Fund Balance Summary, Reserve Funds......................................................................................................................15 ESTIMATED REVENUES & PROPOSED EXPENSE WhereDoes the Money Come From?.............................................................................................................................16 WhereDoes the Money Go?................................................................................................................................................17 GeneralFund Revenues........................................................................................................................................................18 TaxRate Scenarios.................................................................................................................................................................19 GeneralFund Expenditures...............................................................................................................................................20 Water& Wastewater Revenues....................................................................................................................................... 21 Water& Wastewater Expenditures...............................................................................................................................22 AllOther Enterprise Operating Funds..........................................................................................................................23 Special Revenue Operating Funds...........................................................................................................................24-25 Internal Service Operating Funds...................................................................................................................................26 DebtService Operating Funds..........................................................................................................................................27 PersonnelCounts....................................................................................................................................................................28 BOND INDEBTEDNESS Schedule of Outstanding and Proposed Indebtedness...........................................................................................29 CAPITAL EXPENSES & FUNDING Capital & Supplemental Requests by Fund..........................................................................................................30-32 CAPITAL PROJECTS WITHIN NEXT FIVE YEARS Please see under separate cover of Capital Improvements Program Fiscal Year 2018-2019 SUPPLEMENTARY INFORMATION TABLE OF CONTENTS INTRODUCTION................................................................................................................................................................. TAB 1 OrganizationalChart ...........................................................................................................................................................1-1 BudgetProcess........................................................................................................................................................................1-2 BudgetSchedule.....................................................................................................................................................................1-5 ExcerptfromCharter...........................................................................................................................................................1-6 FiscalPolicies..........................................................................................................................................................................1-8 GENERAL FUND, REVENUES & EXPENDITURES.......................................................................................................... TAB 2 GeneralFund Revenues.......................................................................................................................................................2-1 General Fund Revenue Assumptions.............................................................................................................................2-2 GeneralFund Multi -Year Analysis.................................................................................................................................2-3 GeneralFund Expenditures...............................................................................................................................................2-4 Property Taxes, Proposed Fund Distribution...........................................................................................................2-5 PropertyTax Revenues.......................................................................................................................................................2-6 1 s General Sales Tax Summary of Revenues.............................................................................................................2-7 Y4s Additional Sales Tax Summary of Revenues......................................................................................................2-8 FranchiseFee Summary .....................................................................................................................................................2-9 MunicipalCourt Revenues..............................................................................................................................................2-10 MunicipalCourt, Case Volume Analysis...................................................................................................................2-11 DevelopmentRevenue Summary .................................................................................................................................2-12 AmbulanceRevenue Summary .....................................................................................................................................2-13 Betterment Fund Contributions & Expenditures.................................................................................................2-14 WATER & WASTEWATER FUND, REVENUES & EXPENDITURES.............................................................................. TAB 3 Water& Wastewater Revenues......................................................................................................................................3-1 Water & Wastewater Revenue Assumptions............................................................................................................3-2 Water & Wastewater Expenditures..............................................................................................................................3-3 WaterService Rates.............................................................................................................................................................3-4 WastewaterService Rates.................................................................................................................................................3-5 UtilityRate History ...............................................................................................................................................................3-6 OTHER FUNDS, REVENUES & EXPENDITURES............................................................................................................ TAB 4 AllOther Enterprise Operating Funds.........................................................................................................................4-1 SpecialRevenue Operating Funds.................................................................................................................................4-2 Short -Term Motor Vehicle Rental Tax.........................................................................................................................4-4 Y20 EDC Sales Tax Summary of Revenues...................................................................................................................4-5 1/0 CCPD Sales Tax Summary of Revenues................................................................................................................4-6 InternalService Operating Funds..................................................................................................................................4-7 Insuranceand Benefits, CYTD..........................................................................................................................................4-8 Risk Management & Workers Comp, CYTD...............................................................................................................4-9 DebtService Operating Funds......................................................................................................................................4-10 CAPITAL, INFRASTRUCTURE PLANS & FLEET..............................................................................................................TAB 5 Capital & Supplemental Requests by Fund................................................................................................................5-1 Capital & Supplemental Requests by Department.................................................................................................5-4 FY2018-191nfrastructure Plan.......................................................................................................................................5-7 Memo, Projected Equipment Replacement Fund....................................................................................................5-8 FleetTransfers........................................................................................................................................................................5-9 ProposedFleet Purchases...............................................................................................................................................5-10 DEBT.................................................................................................................................................................................. TAB 6 Schedule of Outstanding and Proposed Indebtedness..........................................................................................6-1 AnnualDebt Service.............................................................................................................................................................6-2 TotalGeneral Obligation Debt........................................................................................................................................6-3 Tax -Supported General Obligation Debt....................................................................................................................6-4 TIRZ/PID Supported General Obligation Debt.....................................................................................................6-12 Taxable (Self -Supporting) G.0 Debt. .......................................................................................................................... 6-18 GolfG.O. Refunding Debt................................................................................................................................................. 6-20 Water& Wastewater Revenue Debt.......................................................................................................................... 6-22 SalesTax Revenue Debt................................................................................................................................................... 6-28 PERSONNEL &.INSURANCE.......... Personnel Counts ................... �. Personnel Counts by Fund. Proposed Pay Plan ................. ........................................................................................................................... TAB 7 ....................................................................................................................................... 7-1 ....................................................................................................................................... 7-2 ................................................................................................................................... 7-3 InsuranceFinancial Report..............................................................................................................................................7-9 ProposedInsurance Premiums.....................................................................................................................................7-10 Summary of Benefits and Coverage - Plan A.........................................................................................................7-11 Summary of Benefits and Coverage - Plan B.........................................................................................................7-17 Workers' Compensation/Risk Management Financial Report .....................................................................7-23 COMPARISON& HISTORICAL......................................................................................................................................... TAB 8 Monthly Service Charges & Key Fiscal Points...........................................................................................................8-1 PopulationGrowth in Euless............................................................................................................................................8-2 EmployeesPer Capita..........................................................................................................................................................8-3 ExpendituresPer Capita, General Fund......................................................................................................................8-4 ExpendituresPer Capita, All Funds...............................................................................................................................8-5 Net Bonded Debt, General Obligation..........................................................................................................................8-6 Tax Rate & Exemptions Comparisons..........................................................................................................................8-7 TaxRate Impact.....................................................................................................................................................................8-8 Sales Tax Per Capita, General Fund..............................................................................................................................8-9 SalesTax Per Capita, All Funds....................................................................................................................................8-10 SalesTax Rates.................................................................................................................................................................... B-11 Sanitation and Recycling Comparison of Service & Rates...............................................................................8-12 Drainage Utility Charge Comparison........................................................................................................................8-13 Comparative Rates, Water& Wastewater -Other Cities...................................................................................B-14 Impact of Water & Wastewater Rate Increase.....................................................................................................8-15 UtilityBill Comparison.....................................................................................................................................................8-16 WATER UTILITY STATUS & ANALYSIS......................................................................................................................... TAB 9 Memo, Water& Wastewater Statistical Analysis...................................................................................................9-1 Monthly Rainfall Total, Report & Comparison Graph..........................................................................................9-3 AverageHigh Temperatures by Month.......................................................................................................................9-4 Comparison of Rainfall to Water Sales Table & Graph........................................................................................9-5 WaterProduction Table & Graph..................................................................................................................................9-6 WaterPurchases Table & Graph....................................................................................................................................9-8 WaterSupply Table & Graph........................................................................................................................................ 9-10 WaterBilling Table & Graph......................................................................................................................................... 9-12 FY Water Efficiency Rating Table & Graph............................................................................................................ 9-14 Reclaimed Water Supply Table & Graph.................................................................................................................9-16 WastewaterFlow Table & Graph................................................................................................................................ 9-18 MULTI -YEAR FINANCIAL PLAN..................................................................................................................................... TAB 10 Letter........................................................................................................................................................................................10-1 GeneralFund, Executive Summary .............................................................................................................................10-5 GeneralFund...................................................................................... General Fund, Revenue Assumptions ...................................... G.O. Debt Fund................................................................................... Half Cent Sales Tax Fund............................................................. Half Cent Sales Tax Debt & Reserve Fund ............................ CCPDFund.......................................................................................... Short Term Motor Vehicle Tax Fund ...................................... Water & Wastewater Fund, Executive Summary ............. Water & Wastewater Fund ......................................................... Water& Wastewater Fund, Revenue Assumptions......... Water & Wastewater Debt & Reserve Fund ........................ DrainageUtility ................................................................................ ServiceCenter Fund........................................................................ GolfCourse Fund.............................................................................. Texas Star Sports Complex.......................................................... ...................................................................................10-6 ...................................................................................10-7 .... ............................................................................... 10-8 .......... ......................................................................... 10- 9 ................................................................................10-10 ................................................................................10-11 ................................................................................10-12 ................................................................................10-13 ................................................................................10-14 ................................................................................10-15 ........ ........................................................................ 10-16 ................................................................................10-17 ... ............................................................................. 10-18 .......... ...................................................................... 10-19 .. .............................................................................. 10-20 EquipmentReplacement ................... .................................... ....................................................................................... 10-21 HealthInsurance Fund..................................................................................................................................................10-22 Supplemental Requests, City Manager Recommended & Funded.............................................................10-23 �. Capital Requests, City Manager Recommended & Funded...........................................................................10-24 Supplemental Requests, Other Items Requested...............................................................................................10-27 Capital Requests, Other Items Requested.............................................................................................................10-28 FleetTransfers..................................................................................................................................................................10-31 T H E C I T Y O F EULESS July 27, 2018 Honorable Mayor Linda Martin Honorable City Councilmembers: Tim Stinneford, Place One, Mayor Pro Tern Jeremy Tompkins, Place Two Eddie Price, Place Three Linda Eilenfeldt, Place Four Harry Zimmer, Place Five Salman Bhojani, Place Six INTRODUCTION As required by the City of Euless' Home Rule Charter, the operating budget for the fiscal year beginning October 1, 2018 and ending September 30, 2019 is submitted for your review. Although this document contains a large volume of data, the majority of the budget discussion will focus on the Proposed Budget section and the Capital tab (tab 5 of the Supplementary Information section). We encourage you to carefully review the Capital tab, which details the recommended programs for FY2018-19. We would like to extend our thanks to all of the department directors and managers along with the finance staff for their outstanding performance in preparing the budget document. BUDGET HIGHLIGHTS As we prepared this budget, the primary concerns were continuing all existing services for our citizens, maintaining appropriate staffing levels, and preserving reserve levels in accordance with the City's fiscal policies. We also placed emphasis on ensuring the City is in a sound financial position in the future by preparing for changes that will occur as the City reaches buildout. Requests for capital items were evaluated and recommendations are based upon need and available funds. Funded capital items have been included in the FY2018-19 proposed budget as presented. 201 N Ector Drive, Euless, Texas 76039-3595 817/685-1400 c Metro 817/267-4403 : Fax 817/685-1416 v,ww eulesstx.gov NO Highlights of the proposed budget are detailed below: ♦ The property tax rate for the upcoming fiscal year is proposed to remain at 46.25¢ per $100 of assessed valuation. ♦ There are no cuts in programs or services for citizens. ♦ Baseline budget includes a proposed salary plan of 2.5%. ♦ The water rate includes a 750 increase in the base rate to cover increased debt service and an increase to the volume rate of 300 per thousand gallons. The volume rate increase covers a 260 pass -through increase from Trinity River Authority (TRA) in the City's cost to purchase water and a 4¢ increase in the City's production and distribution cost. ♦ A 300 per thousand gallons rate stabilization rebate has been included for residential water customers for the first 15,000 gallons per month. ♦ The wastewater rate includes a 250 increase in the base rate for City operating costs and an increase of 290 per thousand gallons, which is wholly attributed to a 29¢ pass - through increase from TRA for the collection and treatment of the wastewater. ♦ The Water and Wastewater Operating Fund includes transfers to Capital Improvement Programs (CIP) to cash flow system infrastructure improvements including water and wastewater line replacements. The annual commitment for line replacement continues at $1,075,000. ♦ The General Fund includes a transfer to CIP to cash flow annual street improvements in the amount of $950,000. This represents a significant step in achieving recommended baseline funding and eliminating dependence upon excess reserves for this critical expenditure. ♦ General Fund supplemental programs include an integrated camera and Taser system for the Police Department, a field tech for public works, annual funding for tree trimming, and increased funds for HVAC system improvements. Additionally, the budget achieves the recommended baseline funding level for computer hardware and software and eliminates reliance on excess reserves. ♦ The Water and Wastewater Fund budget also includes funding for annual hardware and software maintenance agreements within the baseline budget. ♦ Recommended capital items are detailed by fund in tab 5 of this book and have been included in the proposed budget. GENERAL FUND General Fund revenues are proposed at $42,138,677 which represents an increase of 2% from the previous year's budget. Due to increased property tax values, including new construction, property tax revenues are expected to increase; however, sales tax collections have been trending downward as have other revenue sources. Property valuations as of July 25th, including minimum value of property under protest and incomplete properties, provided to the City by the Tarrant Appraisal District totaled $4,415,713,775 for FY2018-19. This represents an increase of $414,418,435 or 10.3% from the FY2017-18 tax roll of $4,001,295,340. The tax rate proposed for FY2018-19 is 46.25¢ per $100 of assessed valuation, which includes 37.17100 for maintenance and operations and 9.07900 for debt service. This total proposed rate is unchanged from FY2017-18 and represents the 25th consecutive year that the Euless property tax rate has been held flat or reduced. 201 N Ector Drive, Euless, Texas 76039-3595 817/685-1400 o Metro 817/267-4403 - Fax 817/685-1416 wwNv.eulesstx. gov 2 FY2017-18 sales tax collections are projected to end the fiscal year down approximately 7.7% from budget. Based on this information, sales tax projections for FY2018-19 were calculated using the estimated collections through the end of this fiscal year adjusted for anticipated development, construction, and tax increment reinvestment zone allocations. Overall, sales tax revenues are projected to decrease 2.8% below the current year budget. Other revenue sources including building permits and fines and fees have been reduced. While building permits have been strong, this revenue source will be vastly reduced when the City reaches buildout. Therefore, we continue to reduce our dependence on this revenue. Municipal court fines and fees have also been reduced based on declining case volume and legislative changes that impact collection of fines and fees. Telephone and cable franchise fees have also been reduced based on changes in the industry. Ambulance fees have also been reduced based on current collection rates. Interest income has been increased as a result of rate hikes by the Federal Reserve. General Fund operating expenses, excluding capital programs, are proposed at $42,104,564 which represents an increase of approximately 2%. This increase is primarily attributed to including the funding for hardware and software and annual street improvements in the baseline and the addition of an integrated camera and Taser system for the police department, an employees' pay plan and a field tech for public works. The decrease in rebates is directly associated with contractual agreements and expected revenues. Recommended capital programs include funding for facility improvements, community reinvestment, inspection services, and various equipment needs. These items are proposed to be funded from excess reserves. Additionally, a transfer of $500,000 has been recommended to increase the Emergency and Contingency Reserve Fund. The current funding level of $1 million dollars has been in place for over 25 years. Given the City's increased dependence on �-' sales tax, an increased reserve is crucial to sustaining operations during downturns in the economy. In accordance with the City's fiscal policy, all current expenses will be paid from current revenues. Per this policy, the budgeted General Fund reserve is equal to 60 days working capital. The fund balance summary verifies that the City has complied with this policy. Excess reserves have only been used to fund proposed capital needs. A detailed list of the recommended capital purchases can be found in tab 5. WATER AND WASTEWATER FUND The FY2018-19 budget includes proposed operating revenues of $25,797,210, which is an increase of 5% over FY2017-18 budgeted revenues. The water and wastewater revenue projections are based on proposed rates and estimated consumption for FY2018-19. A proposed rebate is included for single family residential customers of 300 per thousand gallons of water used up to a maximum of 15,000 gallons per month. The City's Rate Stabilization Fund will provide the resources to cover the cost of the proposed rebate. Proposed water and wastewater baseline expenses are $25,764,960, which is an increase of 5% over current year. Although the anticipated volume of water purchased and wastewater treatment is remaining flat, the projected cost of water and wastewater collection services from TRA is increasing. Funding has also been included for the employees' pay and benefits plan, additional debt service, and funding for annual hardware and software maintenance 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 o Metro 817/267-4403 _ Fax 817/685-1416 www.eulesstx.gov 3 agreements. Proposed capital items include the purchase of an enclosed cab backhoe and transfers for wastewater and valve replacement rehabilitation projects. The proposed budget meets the criteria set forth in the City's fiscal policies with reserves calculated at 75 days of working capital. Water and Wastewater Debt Reserve Requirements Water and wastewater revenue bond covenants require the City to maintain sufficient reserves equal to the average annual debt service requirements. This debt reserve is in addition to the working capital reserve required by the City's fiscal policies and is maintained in a separate fund. The reserve level currently meets the requirements of the bond covenants. However, if Texas Water Development Board bond funding is awarded for the Fuller and Far North well replacements, additional reserves will be required. This budget proposes to cover the new reserve requirements from the Rate Stabilization Fund. EQUIPMENT REPLACEMENT FUND The City maintains an equipment replacement program replacement of existing vehicles and equipment. Funding departments in order to accumulate funds to cover the equipment. Any shortfall is funded from the Car Rental Fund. SPECIAL REVENUE FUNDS Hotel/Motel Fund to accumulate funds for the is provided annually by user expected replacement costs of The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of Euless. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including the promotion of tourism, programs which enhance the arts, historical restoration programs, and convention facilities. The hotel/motel tax receipts are projected to increase in FY2018-19 from current year collections based on new development. Funding is included for Arbor Daze, conference center operations and contractual rebates. Capital funds are also included for the completion of the wayfinding sign program. Half -Cent Sales Tax Fund — Euless Development Corporation (EDC) Euless citizens approved an additional '/20 sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY2018-19 were calculated using the estimated collections through the end of this fiscal year adjusted for development and construction. Expenses in this fund include an increase to fund the employees' pay plan and benefits and annual hardware and software replacements. Recommended capital programs, as detailed in tab 5, include a transfer to cash flow a portion of the library remodel, equipment for the library, transfer for the design of Texas Star Sports Complex Phase VII, transfer for miscellaneous park improvements, and funding for various parks equipment and software. This budget maintains the 60 days of working capital for reserves. 201 N Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 - Fax 817/685-1416 www.eulesstx.gov 4 Car Rental Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the City limits. In the spring of 2000, the Dallas -Fort Worth International (DFW) Airport opened a consolidated car rental facility within Euless city limits. These funds are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the parties in FY1997-98. Transfers for FY2018-19 from this fund include the annual transfer to the General Fund and a transfer to the Equipment Replacement Fund as described previously. A transfer to the CIP Fund is included to cash flow portions of the Library remodel and replenish redevelopment projects. Details of both items can be found in the CIP plan. Staff has maintained the $2,000,000 reserve level approved by the City Council. CAPITAL IMPROVEMENT FUNDS A separate Capital Improvements Program (CIP) has been updated and will be distributed under separate cover. This comprehensive document provides a summary of all funded projects detailing project scope, justification, funding sources, future maintenance and operating costs, and expenses to -date. Unfunded projects are categorized as Priority A, B, or C. Priority A items are recommended in the upcoming budget year and funding sources have been identified. Priority B items are expected to be presented for funding consideration within a two to five year window. Priority C items have been identified, but will be introduced for funding consideration at some time beyond the five year window. Projects identified as Priority B have been considered in preparing the multi -year financial plan. This plan is fluid and will be reviewed and updated annually based on infrastructure needs within the City. The FY2018-19 recommended Priority A projects include funds for the annual street improvements program including the reconstruction of portions of West Pipeline Road, South Pipeline Road, Harwood Road, Mills Drive, and Highland Drive. Other projects include funds for screening wall repairs, wastewater line replacement in Cedar Hill Estates and Oakwood Terrace Addition, water line replacement on Kynette Drive, replacement of the Fuller and Far North water wells, Carr Park Improvements, and the design of the Parks at Texas Star Phase VI I. LONG-TERM DEBT The City has existing long-term debt issued for the acquisition and construction of major capital facilities, infrastructure, and equipment. Additional debt issuance planned for FY2018-19 includes: Certificates of Obligation for FY2019 Street Improvements, Euless Development Corporation Sales Tax Revenue Bonds for the Carr Park Improvements, and Water and Wastewater Revenue Bonds for the well replacements at Fuller and Far North (Texas Water Development Board). A brief explanation of the various debt instruments is provided below: General Obligation Bonds — issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds — issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization. 201 N Ector Drive, Euless, Texas 76039-3595 817/685-1400 o Metro 817/267-4403 Fax 817/685-1416 www eulesstx gov 5 �.. Certificates of Obligation — similar to General Obligation bonded debt in usage, but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds — issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and will be repaid from revenues of this enterprise operation. Sales Tax Revenue Bonds — are used to finance library, park, and economic development projects as well as to refund prior sales tax revenue debt issues. Sales tax revenue bonds will be repaid from the half -cent sales tax revenues collected by the Euless Development Corporation. The City strives to utilize the long-term plan to maintain a stable Interest and Sinking (I&S) tax rate so as not to have undue volatility in the overall tax rate due to capital projects and debt issuance. Additional information relating to the City's currently outstanding debt is included in tab 6 of this book. CLOSING COMMENTS Preparation of this budget included a city-wide effort guided by our mission to provide quality services to our citizens. Input was received from Euless residents at various forums including the June Town Hall Meeting. We believe this budget allows us to accomplish the City's goals, while maintaining the existing tax rate. We feel that this is a fiscally sound budget that meets our City's primary objectives including: maintaining financial integrity; providing public safety and health services to the community; employing high -quality professional personnel; maintaining the City's infrastructure; promoting quality development; providing quality leisure opportunities; and instilling a "sense of community" in residents. We look forward to seeing you at the budget work session. Respectfully submitted, 6*90a_l� Loretta Getchell, City Manager 201 N Ector Drive. Euless, Texas 76039-3595 8 i 71685-1400 - Metro 8171,267-4403 Fax 8171685-1416 kvwvd eulesstx,gov 6 EXECUTIVE SUMMARY GENERALFUND FY 2018 Budgeted Resources Less Use of Prior Year Reserves FY 2018 Net Operating Revenues Proposed Changes in Revenue Property Taxes Sales Tax Franchise Fees License and Permits Fines & Fees Interest Income Transfers Other Changes Subtotal: FY 2019 Proposed Operating Revenues FY 2018 Budgeted Expenses Less Capital Expenses FY 2018 Net Operating Expenses Proposed Changes in Expenses Salaries and Benefits Rebates/Incentives Professional/Technical Utilities and Fees Maintenance/Supplies Equipment Replacement Traffic Signals Other Changes Subtotal: FY 2019 Proposed Supplemental FY 2019 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2019 Proposed Capital Expenses FY 2019 Proposed Budget $ 43,976,146 $ (2,750,528) $ 1,516,557 $ (383,208) $ 43,892 $ (195,485) $ (331,601) $ 30,000 $ 207,541 $ 25,363 $ 43,967,653 $ (2,750,528) $ 389,190 $ (310,887) $ (37,644) $ (25,947) $ (12,572) $ 21,181 $ (20,000) $ (28,116) $ 627,350 $ 1,867,508 $ 41,225,618 $ 913,059 $ 42,138,677 $ 41,217,125 $ (24,795) $ 912,234 $ 42,104,564 $ 2,494,858 $ 44,599,422 7 EXECUTIVE SUMMARY WATER & WASTEWATER FY 2018 Budgeted Resources $ 24,978,100 Less Use of Prior Year Reserves $ (521,230) FY 2018 Net Operating Revenues $ 24,456,870 Proposed Changes in Revenue Water Service $ 735,123 Wastewater Service $ 462,305 Reclaimed Water Service $ 87,267 Interest Income $ 45,000 Sanitation/Recycling/Penalties $ 5,645 Other Changes $ 5,000 Subtotal: $ 1,340,340 FY 2019 Proposed Operating Revenues $ 25,797,210 FY 2018 Budgeted Expenses $ 24,959,864 Less Capital Expenses $ (521,230) FY 2018 Net Operating Expenses $ 24,438,634 Proposed Changes in Expenses Salaries and Benefits $ 81,411 TRA Payments $ 806,215 Reclaimed Water Purchases $ 49,801 Transfers $ 273,882 G&A/Franchise $ 134,034 Utilities and Fees $ (55,691) Maintenance $ 37,320 Other Changes $ (646) Subtotal: $ 1,326,326 FY 2019 Proposed Supplemental $ _ FY 2019 Proposed Operating Expenses $ 25,764,960 Proposed Capital Expenses Capital Carryover $ 198,921 Recommended Capital Expenses $ 275,000 FY 2019 Proposed Capital Expenses $ 473,921 FY 2019 Proposed Budget $ 26,238,881 8 EXECUTIVE SUMMARY CAR RENTAL FUND FY 2018 Budgeted Resources Less Use of Prior Year Reserves FY 2018 Net Operating Revenues Proposed Changes in Revenue Car Rental Taxes Interest Income Subtotal: FY 2019 Proposed Operating Revenues FY 2018 Budgeted Expenses Less Capital Expenses FY 2018 Net Operating Expenses Proposed Changes in Expenses DFW Rebate Contingencies Transfer to General Fund Transfer to Equipment Replacement Subtotal: FY 2019 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2019 Proposed Capital Expenses FY 2019 Proposed Budget $ 15,651,791 $ (2,026,439) $ 1,170,413 $ 40,000 $ 12,967,568 $ (2,026,439) $ 780,275 $ 130,046 $ 105,818 $ 381,339 $ 3,464,900 $ 13,625,352 $ 1,210,413 $ 14,835,765 $ 10,941,129 $ 1,016,139 $ 11,957,268 $ 3,846,239 $ 15,803,507 9 Fund Balance Summary �- Estimated FY2017-18 and Budgeted FY2018-19 General and Internal Service Funds Insurance & Risk Mgmt. & Equipment General Benefits Comps Replacement Beginning Balance, FY18 $12,449,468 $2,492,157 $2,116,376 $3,148,905 (per audit, FYE 2017) FY18 Estimated Revenues 43,615,830 8,292,644 1,034,813 2,426,387 Total Available: 56,065,298 10,784,801 3,151,189 5,575,292 FY18 Estimated Expenses (40,679,468) (8,151,422) (998,892) (1,925,283) Proposed Budget Adjustment (3,268,911) 0 0 0 Capital Expenses (2,123,178) 0 (13,500) 0 Total Projected Expenses: (46,071,557) (8,151,422) (1,012,392) (1,925,283) Estimated Ending Balance FY18 9,993,741 2,633,379 2,138,797 3,650,009 FY19 Budgeted Revenues 42,138,677 7,559,893 1,079,938 2,008,842 Total Available: 52,132,418 10,193,272 3,218,735 5,658,851 FY19 Budgeted Expenses Capital Carryover �• Capital Expenses Total Projected Expenses: L� (42,104,564) (7,514,893) (627, 350) 0 (1,867,508) 0 (44,599,422) (7,514,893) (1,008,720) (1,326,500) (298,000) 0 12( 8.000) 0 (1,434,720) (1,326,500) 'rojected Ending Balance, FY19 7,532,996 2,678,379 1,784,015 4,332,351 _ess: Designated Reserve (66,567) 0 20( 0,000) 0 \djusted Ending Balance 7,466,429 2,678,379 1,584,015 4,332,351 Recommended Reserve Levels per Fiscal Policy: 6,921,298 2,676.744 Available for Supplemental: Available for Capital: Total Available 34,113 45,000 511,018 (43,365) 545,131 1,635 600,000 4,332,351 71,218 682,342 912,797 68( 2,342) 984,015 0 10 Fund Balance Summary Estimated FY2017-18 and Budgeted FY2018-19 Special Revenue Funds Hotel/ Juvenile EDC 112 CCPD 114 Motel Case Cent Sales Cent Sales Car Rental Tax Tax (Beginning Balance, FY18 $604,024 $242,557 $2,383,014 $1,294,807 $2,987,692 I (per audit, FYE 2017) FY18 Estimated Revenues 777,690 94,000 5,149,990 2,525,429 14,732,884 Total Available: 1,381,714 336,557 7,533,004 3,820,236 17,720,576 FY18 Estimated Expenses (772,821) (90,167) (4,246,179) (2,506,656) (10,941,129) Proposed Budget Adjustment (72,000) 0 0 0 (824,858) Capital Expenses 21( 9.355) 0 (1,530,586) 16( 8,885) (1,645,100) Total Projected Expenses: (1,064,176) (90,167) (5,776,765) (2,675,541) (13,411,087) Estimated Ending Balance FY18 317,538 246,390 1,756,239 1,144,695 4,309,489 FY19 Budgeted Revenues 869,690 94,000 5,495,559 2,683,915 14,835,765 Total Available: 1,187,228 340,390 7,251,798 3,828,610 19,145,254 FY19 Budgeted Expenses (843,868) (81,317) (4,442,163) (2,676,714) (11,957,268) Capital Carryover 0 0 (937,324) (10,000) (381,339) Capital Expenses (75,000) 0 (1,107,552) (95,970) (3,464,900) Total Projected Expenses: 91( 8,868) (81,317) (6,487,039) (2,782,684) (15,803,507) projected Ending Balance, FY19 268,360 259,073 764,759 1,045,926 3,341,747 .ess: Designated Reserve (66,950) 0 0 0 0 Wjusted Ending Balance 201,410 259,073 764,759 1,045,926 3,341,747 Recommended Reserve Levels per Fiscal Policy: 138.718 Available for Supplemental: 25,822 Available for Capital: 36,870 Total Available 62,692 13,367 730,219 440,008 2,000,000 12,683 1,053,396 7,201 2,878,497 233,023 (1,018,856) 598,717 (1,536,750) 245,706 34,540 605,918 1,341,747 11 Corrected Fund Balance Summary Estimated FY2017-18 and Budgeted FY2018-19 Special Revenue Funds (continued) Police Police Glade Glade Cable Midtown Midtown Drag Grant Seized Parks PID Parks PEG Fee PID TIRZ Assets #1 TIRZ FY18 Estimated Revenues 9 431 235,537 3 650 0 1,259,673 123,240 988,301 0 Total Available 518,389 259,725 295,573 750,000 1,571,628 740,067 1,032,134 0 FY18 Estimated Expenses (500) (235,537) (61,956) 0 (965,350) (120,000) (988,302) 0 Proposed Budget Adjustment 0 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 0 0 Total Projected Expenses: 5( 00) (235,537) 6( 1,956) 0 (965,350) (120,000) 98( 8,302) 0 Estimated Ending Balance FY18 517,889 24,188 233,617 750,000 606,278 620,067 43,832 0 FY19 Budgeted Revenues 7 300 151,118 3 500 0 1.658.217 120,300 1,114,529 37,820 Total Available: 525,189 175,306 237,117 750,000 2,264,495 740,367 1,158,361 37,820 FY19 Budgeted Expenses (500) (151,118) (61,506) 0 (1,130,249) (120,000) (1,114,529) (37,820) Capital Carryover (200,000) 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 0 0 Total Projected Expenses: (200,500) (151,118) (61,506) 0 (1,130,249) (120,000) (1,114,529) (37,820) Irojected Ending Balance, FY19 324,689 24,188 175,611 750,000 1,134,246 620,367 43,832 0 .ess: Designated Reserve 0 0 0 75( 0,000) 0 0 0 0 ldjusted Ending Balance 324,689 24,188 175,611 0 1,134,246 620,367 43,832 0 Recommended Reserve Levels per Fiscal Policy.- 0 0 0 0 0 0 0 0 Available for Supplemental: 6,800 0 (58,006) 0 527,968 300 0 0 Available for Capital: 317,889 24,188 233,617 0 606,278 620,067 43,832 0 Total Available 324,689 24,188 175,611 0 1,134,246 620,367 43,832 0 12 MIF Fund Balance Summary Estimated FY2017-18 and Budgeted FY2018-19 Enterprise Funds Drainage Texas Water & Service Utility Recreation Arbor Texas Star Star Wastewater Center System Classes Daze Golf Sports Complex FY18 Estimated Revenues 24,557,515 1,282,836 811,162 714,651 80,000 4,399,687 1,368,834 Total Available: 30,949,736 1,735,259 1,155,339 1,011,962 96,441 4,478,990 1,475,167 FY18 Estimated Expenses (24,158,832) (1,232,036) (807,617) (650,806) (79,500) (4,394,825) (1,219,742) Proposed Budget Adjustment 0 0 0 (19,530) 0 0 0 Capital Expenses 32( 2,309) (17,800) 10( 0.000) (56,743) 0 0 (85,850) Total Projected Expenses: (24,481,141) (1,249,836) 90( 7,617) 72( 7,079) (79,500) (4,394,825) (1,305,592) Estimated Ending Balance FY18 6,468,595 485,423 247,722 284,883 16,941 84,165 169,575 FY19 Budgeted Revenues 25,797,210 1,309,899 814,000 716,030 80,000 4,636,280 1281.100 Total Available: 32,265,805 1,795,322 1,061,722 1,000,913 96,941 4,720,445 1,450,675 FY19 Budgeted Expenses (25,764,960) (1,309,899) (813,404) (670,481) (80,000) (4,620,972) (1,185,932) Capital Carryover (198,921) (25,000) 0 0 0 0 0 Capital Expenses (275,000) 5( 6.500) (80,000) (83,840) 0 0 (68,566) Total Projected Expenses: (26,238,881) (1,391,399) (893,404) (754,321) 8( 0,000) (4,620,972) (1,254,498) >rojected Ending Balance, FY19 6,026,924 403,923 168,318 246,592 16,941 99,473 196,177 .ess: Designated Reserve 0 0 0 0 0 0 0 ►djusted Ending Balance 6,026,924 403,923 168,318 246,592 16,941 99,473 196,177 Recommended Reserve Levels per Fiscal Policy: 5,294,170 0 167,138 137,770 0 0 0 Available for Supplemental: 32,250 0 596 45,549 0 15,308 95,168 Available for Capital: 700,504 403,923 584 63,273 16,941 84,165 101,009 Total Available 732,754 403,923 1,180 108,822 16,941 99,473 196,177 13 Fund Balance Summary Estimated FY2017-18 and Budgeted FY2018-19 Debt Service Funds Texas Star EDC 112 G.O.Debt Stars Water & Golf Service Center Debt Cent Sales Wastewater Course Tax Debt Debt Debt Beainnino Balance. FY18 $1.263.920 $134.575 $2,260 $91,913 $55,106 (per audit, FYE 2017) FY18 Estimated Revenues 6,059,049 708,900 36,383 950,828 596,206 Total Available: 7,322,969 843,475 38,643 1,042,741 651,312 FY18 Estimated Expenses (5,649,042) (706,300) (36,372) (949,992) (595,826) Proposed Budget Adjustment 20( 5,627) 0 0 0 0 Total Projected Expenses: (5,854,669) 70( 6.300) (36,372) 94( 9.992) 59( 5,826) Estimated Ending Balance FY18 1,468,300 137,175 2,271 92,749 55,486 FY19 Budgeted Revenues 5,945,013 711,390 249,054 1,502,987 589,440 FY19 Budgeted Revenues 7,413,313 848,565 251,325 1,595,736 644,926 FY19 Budgeted Expenses (6,017,320) (708,830) (249,054) (1,502,987) (589,040) Capital Carryover 0 0 0 0 0 Capital Expenses 0 0 0 0 0 Total Projected Expenses: (6,017,320) 70( 8.830) 24( 9,054) (1,502,987) 58j 9,040) Projected Ending Balance, FY19 1,395,993 139,735 2,271 92,749 55,886 Less: Designated Reserve 29( 2,829) (41,250) 0 0 0 Adjusted Ending Balance 1,103,164 98,485 2,271 92,749 55,886 Recommended Reserve Levels per Fiscal Policy. 344,074 Available for Supplemental: (72,307) Available for Capital: 831,397 Total Available 759,090 0 0 0 0 2,560 0 0 400 95,925 2,271 92,749 55,486 98,485 2,271 92,749 55,886 14 t Fund Balance Summary Estimated FY2017-18 and Budgeted FY2018-19 Reserve Funds General EDC 112 Cent Midtown Water & Wastewater Water & Wastewater Texas Star Texas Star Emergency / Sales Tax Bond Debt & Rate Spot Golf Course Contingency Debt Reserve Emergency Stabilization Complex Reserve Reserves Reserve Reserve Reserve Reserve 1 FY18 Estimated Revenues 0 50 0 41,015 1,786,880 26,700 252,500 Total Available: 1,000,000 135,014 999,725 1,182,366 3,888,125 548,512 1,319,987 FY18 Estimated Expenses 0 (36,422) 0 0 (307,787) 0 (100,000) Proposed Budget Adjustment 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 (100,000) Total Projected Expenses: 0 (36,422) 0 0 (307,787) 0 (200,000) Estimated Ending Balance FY18 1,000,000 98,692 999,725 1,182,366 3,580,338 648,612 1,119,987 FY19 Budgeted Revenues 500,000 74,530 0 450,000 20,000 26,300 228,500 FY19 Budgeted Revenues 1,500,000 173,122 999,725 1,632,366 3,600,338 574,812 1,348,487 FY19 Budgeted Expenses 0 (46,522) 0 0 (331,609) 0 (100,000) Capital Carryover 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 (450,000) 0 (115,000) Total Projected Expenses: 0 (46,522) 0 0 (781,609) 0 (215,000) Orojected Ending Balance, FY19 1,600,000 126,600 999,725 1,632,366 2,818,729 674,812 1,133,487 .ess: Designated Reserve (1,500,000) (126,600) (999,725) (1,619,066) 0 0 52( 3,43fi ldjusted Ending Balance 0 0 0 13,301 2,818,729 574,812 610,051 Recommended Reserve Levels per Fiscal policy: 0 0 0 0 0 243,686 949,615 Available for Supplemental: 500,000 28,008 0 460,000 (311,609) 26,300 128,500 Available for Capital: (600,000)2f 8.008) 0 431 6.699) 3,130,338 304,827 (467,964) Total Available 0 0 0 13,301 2,818,729 331,127 (339,464) 15 Where Does The Money Come From? Budgeted FY2O17-2018 Proposed FY2O18-2019 Use of Fund Revenue Reserves General $ 41,225,618 $ 2,750,528 Hotel/Motel $ 924,450 $ 219,355 Juvenile Case $ 91,800 $ - EDC%0 Sales Tax $ 5,546,154 $ 2,367,910 CCPD%0 Sales Tax $ 2,738,659 $ 188,282 Police Seized Assets Fund $ 1,250 $ 60,706 Police Drug Fund $ 1,400 $ 200,000 Grant Fund $ 235,537 $ - Car Rental $ 13,625,352 $ 2,026,439 Glade Parks PID $ - $ - Glade Parks TIRZ $ 1,362,650 $ Cable PEG Fund $ 130,400 $ Midtown PID $ 988,302 $ Midtown TIRZ $ - $ - Water & Wastewater $ 24,456,870 $ 521,230 Service Center $ 1,284,986 $ 42,800 Drainage Utility $ 810,212 $ 100,000 Recreation Classes $ 679,430 $ 56,743 Arbor Daze $ 80,000 $ - Texas Star Golf Course (TSGC) $ 4,540,896 $ - Texas Star Sports Complex (TSSC) $ 1,338,600 $ 85,850 Equip. Replacement $ 2,399,920 $ - Insurance $ 8,219,059 $ 100,000 Risk/WC $ 1,019,938 $ 311,500 General Obligation Debt $ 5,907,923 $ - Star Center Debt $ 706,300 $ EDC Debt $ 36,372 $ - Water & Wastewater Debt $ 1,195,689 $ TSGC Debt $ 595,826 $ - TOTAL $ 120,143,593 $ 9,031,343 Schedule includes operating and debt funds and excludes C I P and reserve funds Use of Revenue Reserves $ 42,138,677 $ 2,494,858 $ 869,690 $ 75,000 $ 94,000 $ - $ 5,495,559 $ 2,044,876 $ 2,683,915 $ 105,970 $ 3,500 $ 58,006 $ 7,300 $ 200,000 $ 151,118 $ - $ 14,835,765 $ 3,846,239 $ 1,658,217 $ - $ 120,300 $ - $ 1,114,529 $ $ 37,820 $ - $ 25,797,210 $ 473,921 $ 1,309,899 $ 81,500 $ 814,000 $ 80,000 $ 716,030 $ 83,840 $ 80,000 $ - $ 4,636,280 $ - $ 1,281,100 $ 68,566 $ 2,008,842 $ - $ 7,559,893 $ - $ 1,079,938 $ 426,000 $ 5,945,013 $ 72,307 $ 711,390 $ - $ 249,054 $ - $ 1,502,987 $ - $ 589,440 $ - $ 123,491,466 $ 10,111,083 16 FY2018-2019 Where Does The Money Go? Debt Other Risk/WC 8% 7% General 36% 10% v2%" 4% Budgeted FY2017-2018 Proposed FY2018-2019 Operating Capital Fund Expenses Expenses General $ 41,217,125 $ 2,750,528 Hotel/Motel $ 772,821 $ 219,355 Juvenile Case $ 90,167 $ - EDC'Y20 Sales Tax $ 4,246,179 $ 2,367,910 CCPD'/n¢ Sales Tax $ 2,719,514 $ 188,282 Police Seized Assets Fund $ 61,956 $ - Police Drug Fund $ 500 $ 200,000 Grant Fund $ 235,537 $ - Car Rental $ 10,941,129 $ 2,026,439 Glade Parks PID $ - $ - Glade Parks TIRZ $ 965,350 $ Cable PEG Fund $ 120,000 $ Midtown PID $ 988,302 $ Midtown TIRZ $ - $ - Water & Wastewater $ 24,438,634 $ 521,230 Service Center $ 1,284,986 $ 42,800 Drainage Utility $ 807,617 $ 100,000 Recreation Classes $ 650,806 $ 56,743 Arbor Daze $ 79,500 $ - Texas Star Golf Course (TSGC) $ 4,518,975 $ - Texas Star Sports Complex (TSSC) $ 1,236,204 $ 85,850 Equip. Replacement $ 1,935,783 $ - Insurance $ 8,151,422 $ 100,000 Risk/WC $ 998,892 $ 311,500 General Obligation Debt $ 5,649,042 $ - Star Center Debt $ 706,300 $ EDC Debt $ 36,372 $ Water & Wastewater Debt $ 1,195,689 $ TSGC Debt $ 595,826 $ - TOTAL $ 114,644,628 $ 8,970,637 Schedule includes operating and debt funds and exlcudes CIP and reserve funds. 17 Operating Capital Expenses Expenses $ 42,104,564 $ 2,494,858 $ 843,868 $ 75,000 $ 81,317 $ - $ 4,442,163 $ 2,044,876 $ 2,676,714 $ 105,970 $ 61,506 $ - $ 500 $ 200,000 $ 151,118 $ - $ 11,957,268 $ 3,846,239 $ 1,130,249 $ $ 120,000 $ $ 1,114,529 $ $ 37,820 $ - $ 25,764,960 $ 473,921 $ 1,309,899 $ 81,500 $ 813,404 $ 80,000 $ 670,481 $ 83,840 $ 80,000 $ - $ 4,620,972 $ - $ 1,185,932 $ 68,566 $ 1,326,500 $ - $ 7,514,893 $ - $ 1,008,720 $ 426,000 $ 6,017,320 $ - $ 708,830 $ $ 249,054 $ $ 1,502,987 $ $ 589,040 $ - $ 118,084,608 $ 9,980,770 General Fund Revenues FY2018-2019 Property Taxes 36% Miscellaneous 2% Transfers 7% Interest Fines & Fees 0% 10% s I axes Licenses/Permits 2% Fees Proposed FYI Budget to General Fund Actual Budget Estimated Budget FY19 Proposed Revenues FY 17 FY 18 FY 18 FY 19 $ Diff % Diff. Property Taxes $ 12,274,326 $ 13,639,048 $ 13,590,183 $ 15,155,605 $ 1,516,557 11% Prior Year Property Taxes $ 47,690 $ 30,000 $ 25,000 $ 30,000 $ - 0% Penalties & Interest $ 68,615 $ 65,000 $ 60,000 $ 65,000 $ - 0% Sales Tax $ 10,435,753 $ 10,805,859 $ 9,985,426 $ 10,487,214 $ (318,645) (3%) Additional Sales Tax $ 2,658,227 $ 2,771,302 $ 2,552,249 $ 2,706,739 $ (64,563) (2%) Mixed Drink Tax $ 128,252 $ 145,000 $ 150,000 $ 171,075 $ 26,075 18% Electric Franchise $ 1,633,066 $ 1,683,432 $ 1,683,432 $ 1,700,266 $ 16,834 1% Gas Franchise $ 384,230 $ 380,000 $ 427,604 $ 430,000 $ 50,000 13% Telephone Franchise $ 282,336 $ 309,000 $ 275,500 $ 268,000 $ (41,000) (13%) Sanitation Service $ 232,445 $ 232,800 $ 248,185 $ 252,000 $ 19,200 8% Recycling Franchise Fee $ 19,585 $ 19,200 $ 20,225 $ 20,225 $ 1,025 5% Cable Franchise Fee $ 623,174 $ 658,000 $ 583,000 $ 580,000 $ (78,000) (12%) W&WW Franchise Tax $ 1,155,834 $ 1,222,844 $ 1,229,236 $ 1,298,677 $ 75,833 6% Other Permits $ 26,613 $ 25,000 $ 26,330 $ 26,000 $ 1,000 4% Health Permits $ 72,050 $ 70,000 $ 70,185 $ 70,000 $ - 0% Fire Permits $ 84,448 $ 69,500 $ 106,275 $ 90,000 $ 20,500 29% Contractor Regulatory License $ 67,200 $ 62,000 $ 62,000 $ 65,000 $ 3,000 5% Minimum Housing $ 101,623 $ 100,000 $ 79,015 $ 79,015 $ (20,985) (21%) Misc. Permits and Fees $ 43,382 $ 44,000 $ 45,145 $ 45,000 $ 1,000 2% Building Permits $ 1,624,178 $ 500,000 $ 1,000,000 $ 300,000 $ (200,000) (40%) Swimming Pools/Concessions $ 233,553 $ 265,000 $ 226,955 $ 230,000 $ (35,000) (13%) Auto Theft Task Force Grant $ 85,616 $ 87,506 $ 93,210 $ 95,000 $ 7,494 9% School Resource Officers $ 316,933 $ 323,272 $ 323,272 $ 325,000 $ 1,728 1% Municipal Court $ 2,582,580 $ 2,650,846 $ 2,490,941 $ 2,513,980 $ (136,866) (5%) Library Fees $ 30,395 $ 29,835 $ 28,725 $ 20,100 $ (9,735) (33%) Ambulance Fees $ 1,043,748 $ 1,150,000 $ 1,018,000 $ 1,010,000 $ (140,000) (12%) Alarm Revenue $ 118,825 $ 130,000 $ 95,000 $ 130,000 $ - 0% Jail Revenue $ 302,115 $ 210,000 $ 160,000 $ 200,000 $ (10,000) (5%) Interest Income $ 140,239 $ 140,000 $ 163,910 $ 170,000 $ 30,000 21% Miscellaneous $ 164,815 $ 108,778 $ 124,411 $ 105,174 $ (3,604) (3%) Tower Lease $ 465,998 $ 511,400 $ 490,828 $ 505,570 $ (5,830) (1%) Betterment/Contributions $ 15,452 $ 15,500 $ 15,290 $ 15,000 $ (500) (3%) Issuance of Debt $ 249,370 $ - $ 3,268,911 $ - $ - 0% Transfers $ 2,771,596 $ 2,771,496 $ 2,897,387 $ 2,979,037 $ 207,541 7% TOTAL REVENUES $ 40,484,262 $ 41,225,618 $ 43,615,830 $ 42,138,677 $ 913,059 2% Use of Reserves $ - $ 2,750,528 $ 2,455,727 $ 2,494,858 $ 255,670 9% TOTAL RESOURCES $ 40,484,262 $ 43,976,146 $ 46,071,557 $ 44,633,535 $ 667,389 1% 18 TAX RATE SCENARIOS As Computed from July 2018 Certified Tax Roll Fiscal Year 2018-19 Revenue at Revenue at Revenue at Fiscal Year 2017-18 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.462500 0.434906 0.462500 0.463482 Debt Tax Rate 0.101444 0.090790 0.090790 0.090790 M & O Tax Rate 0,361056 0.344116 0.371710 0.372692 Assessed Valuation (a) $4,001,295,340 $4,415,713,775 $4,415,713,775 $4,415,713,775 Adj. Net Taxable Value Assessed (b) $3,629,365,224 $3,953,691,076 $3,953,691,076 $3,953,691,076 TIF Increment Value (c) 113,256,202 149,223,532 149,223,532 149,223,532 Total Debt $5,441,881 $6,426,150 $6,426,150 $6,426,150 Debt Paid by other Sources ($1,760,106) ($2,836,566) ($2,836,566) ($2,836,566) Taxable Debt Service $3,681,775 $3,589,584 $3,589,584 $3,589,584 Debt Revenue $3,681,773 $3,589,556 $3,589,556 $3,589,556 Prior Year Debt Revenue $3,251,160 $37681,773 $3,681,773 $3,681,773 Increase (Decrease) in Debt Revenue $430,614 ($92,217) ($92,217) ($92,217) M&O Revenue - General Fund $12,907,480 $13,265,151 $14,328,858 $14,366,713 Ceiling Revenues $731,568 $813,935 $826,747 $827,175 Total General Fund Tax Revenue $13,639,048 $14,079,086 $15,155,605 $15,193,888 Prior Year M& 0 Revenue $12,340,137 $13,639,048 $13,639,048 $13,639,048 Increase (Decrease) in M&O Revenue $1,298,911 $440,038 $1,516,557 $1,554,840 Total Increase in Tax Revenue $1,729,525 $347,821 $1,424,340 $1,462,623 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 $149,223,532 and authorized ceiling Over 65 $291,950,368 and Disabled Persons $20,848,799. (c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($198,964,709 @ 75% = $149,223,532). Note: Under these circumstances each penny of tax equals approximately $385,485 ($3,953,691,076`.01'.975/100 = $385,485). M&O Revenues are at a collection rate of approximately 97.5%. Debt Revenues are at 100% collections. M&O = Maintenance and Operations IN, General Fund Expenditures FY2018-2019 Public Works PACS Capital Finance 6% ° 6% City Admin 4% 2% Admin Srvcs 7% Non -Depart" Police 12% 32% Development. 2% Fire' 23% Proposed FY18 Budget to General Fund Actual Budget Estimated Budget FY19 Proposed Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff. City Council $ 14,980 $ 40,680 $ 40,680 $ 40,680 $ - 0% City Administration $ 574,838 $ 596,912 $ 593,212 $ 604,731 $ 7,819 1% City Secretary $ 355,690 $ 412,918 $ 405,828 $ 432,205 $ 19,287 5% Comm unications/Marketin S 13,489 $ 23,475 $ 16,725 $ 16,725 $ (6,750) 29% Total - City Administration $ 958,997 $ 1,073,985 $ 1,056,445 $ 1,094,341 $ 20,356 2% Finance/Budget $ 225,151 $ 240,938 $ 240,513 $ 248,954 $ 8,016 3% Municipal Court S 699,822 $ 808,974 $ 799,444 $ 848,515 $ 39,541 5% Accounting $ 341,077 $ 469,965 $ 380,139 $ 434,131 $ (35,834) (8%) Purchasing $ 91641 $ 95,286 $ 73,717 $ 103,457 $ 8171 9% Total - Finance $ 1,357,691 $ 1,615,163 $ 1,493,813 $ 1,635,057 $ 19,894 1% Emergency Management $ 40,675 $ 50,775 $ 40.775 $ 56,770 $ 5,995 12% Police Code Compliance $ 1,566,648 $ 1,703,150 $ 1,691,468 $ 1,754,218 $ 51,068 3% Police Administration $ 1,020,744 $ 1,068,297 $ 17051,434 $ 1,100,434 $ 32,137 3% Police Patrol $ 5,239,569 $ 5,852,113 $ 5.817,982 $ 5,880,980 $ 28,867 0% Police CID $ 1.714,247 $ 1,795,160 $ 1,784,467 $ 1,745,815 S (49,345) (3%) Police Service $ 1.929,777 $ 2,281,586 $ 2,239,838 $ 2,301,329 $ 19,743 1% Police Detention $ 1,507,558 $ 1569,978 $ 1,545278 $ 1.633,638 $ 63,660 4% Total -Police $ 13,019,218 $ 14,321,059 $ 14,171,242 $ 14,473,184 $ 152,125 1% Fire Marshal/Education S 583,052 $ 614,337 $ 615,587 $ 647,537 $ 33,200 5% Fire Administration S 524,205 $ 553,477 $ 551,977 $ 555,136 $ 1,659 0% EMS/Suppression $ 8,772,335 $ 9,254,148 $ 9,230,148 $ 9,319,870 $ 65,722 1% Total -Fire $ 9,879,592 $ 10,421,962 $ 10,397,712 $ 10,522,543 $ 100,581 1% Information Services $ 306,587 $ 352,956 $ 347,456 $ 682,820 $ 329,864 93% Human Resources $ 379,054 $ 449,397 $ 433,757 $ 437,783 $ (11,614) (3%) Facility Maintenance $ 1,016.191 $ 1,044,176 $ 968,436 $ 1,095,480 $ 51,304 5% Library S 751,803 $ 793,773 $ 788,692 $ 807,535 $ 13,762 2% Total - Administrative Services $ 2,453,635 $ 2,640,302 $ 2,538,341 $ 3,023,618 $ 383,316 15% Planning & Development $ 305.928 $ 325,492 $ 317,613 $ 321,777 $ (3,715) (1%) Inspection Services $ 364.872 S 395,007 $ 392,227 $ 395,426 $ 419 0% Total -Development $ 670,800 $ 720,499 $ 709,840 $ 717,203 $ (3,296) (0%) Recreation $ 600,346 $ 725,351 $ 714,395 $ 722,417 $ (2,934) (0%) Parks $ 1,286,136 $ 1,457,924 $ 1,411,623 $ 1,424,511 $ (33,413) (2%) Swimming Pools $ 137,329 $ 163,460 $ 156,460 $ 156,460 $ (7,000) (4%) Senior Center S 247,366 $ 278,107 $ 270,355 $ 283,240 $ 5,133 2% Recreation Admin. $ 70,635 $ 79,162 $ 79,162 $ 82,723 S 3,561 4% Total -Parks & Comm Srvcs $ 2,341,812 $ 2,704,004 $ 2,631,995 $ 2,669,351 $ (34,653) (1%) Street Maintenance $ 1,761,557 $ 1,955,713 $ 1,937,722 $ 2,354,700 $ 398,987 20% Animal Control $ 276,924 $ 315,937 $ 287,937 S 307,551 $ (8,386) (3%) City Engineer $ 51,556 $ 122,735 $ 82,735 $ 79,324 $ 43,411 35% Total - Public Works $ 2,090,037 $ 2,394,385 $ 2,308,394 $ 2,741,575 $ 347,190 15% Legal Services $ 133,857 $ 175,000 $ 160,000 $ 175,000 $ - 0% Non -Departmental $ 5,052,777 $ 5,137,266 $ 8,467,097 $ 5,037,692 $ (99,574) (2%) Betterment $ 23,794 $ 13,500 $ 13,500 $ 15,000 $ 1500 11% Total - Non -Depart. $ 5,210,428 $ 5,325,766 $ 8,640,597 $ 5,227,692 $ 98,074 2% Total Operating Expenses $ 37,982,210 $ 41,217,125 $ 43,948,379 $ 42,104,564 $ 887,439 2% Capital Expenses $ 1,296.054 $ 2,750,528 $ 2,123,178 $ 2,494,858 $ (255,670) (9%) Total Expenses $ 39,278,264 $ 43,967,653 $ 46,071,557 $ 44,599,422 $ 631,769 1% 20 Water & Wastewater Revenues FFY2018-2019 Other Recycling 2% (1) Sanit: 15 Wastewater 37% Penalties Reclaimed Water 1% 2% Dater 55% 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 FY18 Budget to Water & Wastewater Actual Budget Estimated Budget FY19 Proposed Revenues FY 17 FY 18 FY 18 FY 19 $ Diff % Diff. Interest Income(') $ 63,125 $ 30,000 $ 60,000 $ 75,000 $ 45,000 150% Sanitation $ 243,528 $ 218,400 $ 224,045 $ 224,045 $ 5,645 3% Water Service $ 12,517,495 $ 13,532,489 $ 13,532,489 $ 14,267,612 $ 735,123 5% Wastewater Service $ 8,386,398 $ 9,085,715 $ 9,085,715 $ 9,5487020 $ 462,305 5% Reclaimed Water Service $ 511,593 $ 475,984 $ 475,984 $ 563,251 $ 87,267 18% New Meters(') $ 77,862 $ 55,000 $ 60,000 $ 55,000 $ - 0% Reconnect Fees') $ 237,128 $ 230,000 $ 235,000 $ 235,000 $ 5,000 2% Inspection Fees') $ 393,976 $ 150,000 $ 200,000 $ 150,000 $ - 0% Miscellaneous') $ 55,406 $ 35,000 $ 40,000 $ 35,000 $ 0% Penalties $ 239,864 $ 230,000 $ 230,000 $ 230,000 $ 0% Initiations/Transfer Fees" $ 32,495 $ 30,000 $ 30,000 $ 30,000 $ 0% Recycling Fees $ 371,578 $ 384,282 $ 384,282 $ 384,282 $ - 0% Use of Rate Stabilization $ 210,840 $ 266,772 $ 266,772 $ 266,609 $ (163) (0%) Rate Stabilization Rebate $ (210,840) $ (266,772) $ (266,772) $ (266,609) $ 163 (0%) TOTAL REVENUES $ 23,130,448 $ 24,456,870 $ 24,557,515 $ 25,797,210 $ 1,340,340 5% Use of Reserves $ - $ 521,230 $ - $ 473,921 $ (47,309) (9%) TOTAL RESOURCES $ 23,130,448 $ 24,978,100 $ 245557,515 $ 26,271,131 $ 15293,031 5% 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 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 17 FY 18 FY 18 FY 19 $ Diff % Diff. Water Office $ 449,344 $ 474,981 $ 474,981 $ 476,243 $ 1,262 0% Total -Finance $ 449,344 $ 474,981 $ 474,981 $ 476,243 $ 1,262 0% City Engineer $ 298,682 $ 364,501 $ 364,501 $ 369,821 $ 5,320 1% Water Production $ 7,678,566 $ 7,961,337 $ 7,956,337 $ 8,446,471 $ 485,134 6% Water Distribution $ 976,728 $ 1,089,964 $ 1,089,964 $ 1,177,137 $ 87,173 8% Wastewater Treatment $ 3,781,276 $ 4,542,215 $ 4,543,515 $ 4,884,966 $ 342,751 8% Meter Readinq $ 63,344 $ 68,847 $ 68,847 $ 70,396 $ 1,549 2% Total -Public Works $ 12,798,596 $ 14,026,864 $ 14,023,164 $ 14,948,791 $ 921,927 7% Recycling $ 25,058 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS/Information Services $ 570,333 $ 632,601 $ 632,601 $ 684,857 $ 52,256 8% Legal Services $ 64,596 $ 85,000 $ 85,000 $ 85,000 $ - 0% Non -Departmental $ 8,309,044 $ 9,177,888 $ 8,901,786 $ 9.528,769 $ 350,881 4% Total -Non Departmental $ 8,969,031 $ 9,936,789 $ 9,660,687 $ 10,339,926 $ 403,137 4% Total Operating Expenses $ 22,216,971 $ 24,438,634 $ 24,158,832 $ 25,764,960 $ 1,3265326 5% Capital Expenses $ 13,257 $ 521,230 $ 322,309 $ 473,921 $ 47,309 9% Total Expenses $ 22,2305228 $ 24,959,864 $ 24,481,141 $ 26,238,881 $ 1,279,017 5% 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. Enterprise Funds Actual FY 17 Budget FY 18 Estimated FY 18 Proposed Budget FY 19 FY18 Budget to FYI Proposed $ Diff % Diff. Service Center Fund: Revenues $ 1,317,509 $ 1,284,986 $ 1,282,836 $ 1,309,899 $ 24,913 2% Operating Expenses $ 1,110,299 $ 1,284,986 $ 1,232,036 $ 1,309,899 $ 24,913 2% Use of Reserves $ - $ 42,800 $ - $ 81,500 $ 38,700 90% Capital Expenses $ 39,532 $ 42,800 $ 17,800 $ 81,500 $ 38,700 90% Drainage Utility System: Revenues $ 731,978 $ 810,212 $ 811,162 $ 814,000 $ 3,788 0% Operating Expenses $ 649,748 $ 807,617 $ 807,617 $ 813,404 $ 5,787 1% Use of Reserves $ - $ 100,000 $ 96,455 $ 80,000 $ (20,000) (20%) Capital Expenses $ 75,000 $ 100,000 $ 100,000 $ 80,000 $ (20,000) (20%) Recreation Classes: Revenues $ 734,589 $ 679,430 $ 714,651 $ 716,030 $ 36,600 5% Operating Expenses $ 700,183 $ 650,806 $ 670,336 $ 670,481 $ 19,675 3% Use of Reserves $ - $ 56,743 $ 12.428 $ 83,840 $ 27,097 48% Capital Expenses $ 25,829 $ 56,743 $ 56,743 $ 83,840 $ 27,097 48% Arbor Daze: Revenues $ 66,275 $ 80.000 $ 80,000 $ 80,000 $ - 0% Operating Expenses $ 66,274 $ 79.500 $ 79,500 $ 80,000 $ 500 1% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 4,335,978 $ 4,540,896 $ 4,399,687 $ 4,636,280 $ 95,384 2% Operating Expenses $ 4,415,419 $ 4,518,975 $ 4,394,825 $ 4,620,972 $ 101,997 2% Use of Reserves $ 79,441 $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Sports Complex: Revenues $ 1,351,259 $ 1,338,600 $ 1,368,834 $ 1,281,100 $ (57,500) (4%) Operating Expenses $ 1,2427598 $ 1,236,204 $ 1,2197742 $ 1,185,932 $ (50,272) (4%) Use of Reserves $ - $ 85,850 $ - $ 68,566 $ (17,284) (20%) Capital Expenses $ 49,985 $ 85,850 $ 85,850 $ 68,566 $ (17,284) (20%) 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. 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 17 Budget FY 18 Estimated FY 18 Proposed Budget FY 19 FY18 Budget to FY19 Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 802,874 $ 924,450 $ 777,690 $ 869,690 $ (54,760) (6%) Operating Expenses $ 656,361 $ 772,821 $ 772,821 $ 843,868 $ 71,047 9% Use of Reserves $ - $ 219,355 $ 286,486 $ 75,000 $ (144,355) (66%) Capital Expenses $ 5,606 $ 219,355 $ 291,355 $ 75,000 $ (144,355) (66%) Juvenile Case: Revenues $ 91,734 $ 91,800 $ 94,000 $ 94,000 $ 2,200 2% Operating Expenses $ 62,563 $ 90,167 $ 90,167 $ 81,317 $ (8,850) (10%) Use of Excess Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% EDC '/20 Sales Tax: Revenues $ 5,331,415 $ 5,546,154 $ 5,149,990 $ 5,495,559 $ (50,595) (1%) Operating Expenses $ 3,693,719 $ 4,246,179 $ 4,246,179 $ 4,442,163 $ 195,984 5% Use of Reserves $ 677,278 $ 2,367,910 $ 626,775 $ 2,044,876 $ (323,034) (14%) Capital Expenses $ 2,314,974 $ 2,367,910 $ 1,530,586 $ 2,044,876 $ (323,034) (14%) CCPD%0 Sales Tax: Revenues $ 2,678,584 $ 2,738,659 $ 2,525,429 $ 2,683,915 $ (54,744) (2%) Operating Expenses $ 2,453,484 $ 2,719,514 $ 2,506,656 $ 2,676,714 $ (42,800) (2%) Use of Reserves $ 45,972 $ 188,282 $ 150,112 $ 105,970 $ (82,312) (44%) Capital Expenses $ 271,072 $ 188,282 $ 168,885 $ 105,970 $ (82,312) (44%) Police Seized Assets Fund Revenues $ 2,445 $ 1,250 $ 3,650 $ 3,500 $ 2,250 180% Operating Expenses $ 99,634 $ 61,956 $ 61,956 $ 61,506 $ (450) (1%) Use of Reserves $ 130,864 $ 60,706 $ 58,306 $ 58,006 $ (2,700) (4%) Capital Expenses $ 33,675 $ - $ - $ - $ - 0% Police Drug Fund: Revenues $ 19,077 $ 1,400 $ 9,431 $ 7,300 $ 5,900 421% Operating Expenses $ 9,381 $ 500 $ 500 $ 500 $ - 0% Use of Reserves $ - $ 200,000 $ - $ 200,000 $ - 0% Capital Expenses $ - $ 200,000 $ - $ 200,000 $ - 0% Grant Fund: Revenues $ 281,032 $ 235,537 $ 235,537 $ 151,118 $ (84,419) (36%) Operating Expenses $ 276,299 $ 235,537 $ 235,537 $ 151,118 $ (84,419) (36%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Car Rental Tax: Revenues $ 14,458,792 $ 13,625,352 $ 14,732,884 $ 14,835,765 $ 1,210,413 9% Operating Expenses $ 11,758,682 $ 10,941,129 $ 11,765,987 $ 11,957,268 $ 1,016,139 9% Use of Reserves $ - $ 2,026,439 $ - $ 3,846,239 $ 1,819,800 90% Capital Expenses $ 2,490,306 $ 2,026,439 $ 1,645,100 $ 3,846,239 $ 1,819,800 90% Glade Parks TIRZ: Revenues $ 966,338 $ 1,362,650 $ 1,259,673 $ 1,658,217 $ 295,567 22% Operating Expenses $ 779,744 $ 965,350 $ 965,350 $ 1,130,249 $ 164,899 17% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Cable PEG Fund: Revenues $ 128,244 $ 130,400 $ 123,240 $ 120,300 $ (10,100) (8%) Operating Expenses $ 36,868 $ 120,000 $ 120.000 $ 120,000 $ - 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% 24 Corrected Special Revenue Funds Actual FY 17 Budget FY 18 Estimated FY 18 Proposed Budget FY 19 FY18 Budget to FY19 Proposed $ Diff % Diff. Midtown PID: Revenues $ 607,588 $ 988,302 $ 988,301 $ 1,114,529 $ 126,227 13% Operating Expenses $ 598,755 $ 988,302 $ 988,302 $ 1,114,529 $ 126,227 13% Use of Reserves $ - $ - $ 1 $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Midtown TIRZ: Revenues $ - $ - $ - $ 37,820 $ 37,820 0% Operating Expenses $ - $ - $ - $ 37,820 $ 37,820 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% 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 Euless Development Corporation (EDC) %0 Sales Tax Fund is used to account for the 'Y2o 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) '/.¢ 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 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. The Midtown 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. 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 17 Budget FY 18 Estimated FY 18 Proposed Budget FY 19 FYI Budget to FY19 Proposed $ Diff % Diff. Equipment Replacement: Revenue $ 3,390,670 $ 2,399,920 $ 2,426,387 $ 2,008,842 $ (391,078) (16%) Operating Expenses $ 3,474,784 $ 1,935,783 $ 1,925,283 $ 1,326,500 $ (609,283) (31%) Use of Excess Reserves $ 84,114 $ - $ - $ - $ - - Insurance: Revenue $ 6,882,873 $ 8,219,059 $ 8,292,644 $ 7,559,893 $ (659,166) (8%) Operating Expenses $ 7,157,766 $ 8,151,422 $ 8,151,422 $ 7,514,893 $ (636,529) (8%) Use of Reserves $ 274,893 $ 100,000 $ - $ - $ (100,000) (100%) Capital Expenses $ - $ 100,000 $ - $ - $ (100,000) (100%) Risk/WC Management: Revenue $ 967,478 $ 1,019,938 $ 1,034,813 $ 1,079,938 $ 60,000 6% Operating Expenses $ 844,032 $ 998,892 $ 998,892 $ 1,008,720 $ 9,828 1% Use of Reserves $ - $ 311,500 $ - $ 426,000 $ 114,500 37% Capital Expenses $ - $ 311,500 $ 13,500 $ 426,000 $ 114,500 37% 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/Workers' Compensation Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 26 Debt Service Operating Funds This chart presents revenues 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 17 Budget FY 18 Estimated FY 18 Proposed Budget FY 19 FY18 Budget to FY19 Proposed $ Diff % Diff. General Obligation Debt Revenues $ 4,949,162 $ 5,907,923 $ 6,059,049 $ 5,945,013 $ 37,090 1% Operating Expenses $ 5,856,790 $ 5,649,042 $ 5,854,669 $ 6,017,320 $ 368,278 7% Use of Reserves $ 907,628 $ - $ - $ 72,307 $ 72,307 0% Star Center Debt Revenues $ 712,057 $ 706,300 $ 708,900 $ 711,390 $ 5,090 1% Operating Expenses $ 711,955 $ 706,300 $ 706,300 $ 708,830 $ 2,530 0% Use of Reserves $ - $ - $ - $ - $ - 0% EDC Debt Service Revenues $ 47,115 $ 36,372 $ 36,383 $ 249,054 $ 212,682 585% Operating Expenses $ 47,016 $ 36,372 $ 36,372 $ 249,054 $ 212,682 585% Use of Reserves $ - $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 944,200 $ 1,195,689 $ 950,828 $ 1,502,987 $ 307,298 26% Operating Expenses $ 944,100 $ 1,195,689 $ 949,992 $ 1,502,987 $ 307,298 26% Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Golf Course Debt Revenues $ 590,267 $ 595,826 $ 596,206 $ 589,440 $ (6,386) (1%) Operating Expenses $ 590,075 $ 595,826 $ 595,826 $ 589,040 $ (6,786) (1%) 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 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 16117 FY 17/18 FY 17/18 FY 18119 11 ACTUAL BUDGETED ESTIMATED BUDGETED CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50 CITY SECRETARY 3.50 3.50 3.50 3.50 INFORMATION SERVICES 1.00 1.00 1.00 1.00 FACILITY MAINTENANCE 3.50 1 4.00 4.00 4.00 LIBRARY 9.00 9.00 9.00 9.00 Total City Administration 20.60 21.00 21.00 21.00 FINANCE/BUDGET 2.00 2.00 2.00 2.00 COURTS 7.75 7.75 7.75 7.75 ACCOUNTING 3.50 2 4.00 4.00 4.00 HUMAN RESOURCES 3.50 3.50 3.50 3.50 PURCHASING 1.00 1.00 1.00 1.00 Total Finance/HR Department 17.75 18.26 18.25 18.25 PD CODE 15.00 15.00 15.00 15.00 PD ADMINISTRATION 6.00 6.00 6.00 6.00 PD PATROL 44.00 1 45.00 45.00 45.00 PD INVESTIGATION 13.00 13.00 13.00 13.00 PD SERVICE 21.00 2 22.00 22.00 22.00 PD DETENTION 17.00 17.00 17.00 17.00 Total Police Department 116.00 118.00 118.00 118.00 FIRE MARSHAL 4.00 4.00 4.00 4.00 FD ADMINISTRATION 4.00 4.00 4.00 4.00 FD PARAMEDIC 67.00 67.00 67.00 67.00 Total Fire Department 75.00 75.00 75.00 75.00 PLANNING 3.00 1 2.50 2.50 2.50 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 Total Planning & Development 7.00 6.50 6.50 6.50 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 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 Total Community Services 20.50 20.60 20.50 20.50 STREET MAINTENANCE 10.50 10.50 10.50 A 11.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 0.50 3 1.00 1.00 1.00 Total Public Works 14.00 14.50 14.50 15.50 GF NON -DEPARTMENTAL 0.50 0.50 0.50 A 0.00 Total Non -departmental 0.60 0.50 0.50 0.00 TOTAL GENERAL FUND 271.25 274.25 274.25 274.75 EDC-PARKS 13.25 13.25 13.25 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 24.25 24.25 24.25 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 3 3.00 3.00 3.00 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 24.00 24.00 24.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.00 2 10.50 10.50 A 10.00 Total Non -departmental 14.00 14.50 14.50 14.00 TOTAL W&S FUND 42.50 43.50 43.50 43.00 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 11.76 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL FUND 19.00 19.00 19.00 19.00 PUBLIC SAFETY SPECIAL FUND 1.00 1 0.00 0.00 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 7.00 2 8.00 8.00 8.00 TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 36.25 36.25 36.25 36.25 TOTAL ALL FUNDS 386.00 390.00 390.00 390.00 1) Shifted position based on funding and job function. 2) Added 1 Accountant, 1 Dispatcher and 1 Field Technician. 3) Converted a part time position into a full time position. A) Added 1 PW Field Tech I, eliminated Director of Admin Services. 28 Outstanding Indebtedness Principal Amount of Date Paying Remaining Description Amount Original Maturity Issued Agent Interest Rate Outstanding Issuance General Obligation Refunding Bonds, Series 1j15/2011 S 2,460,000 $ 6,575,000 U.S. Bank 3.5% to 4% 8/15/2021 2011 General Obligation Refunding Bonds, Series 12/1/2011 $ 2,965,000 $ 5,955,000 U.S. Bank 3%to 4% 2/15/2024 2012 General Obligation Refunding Bonds, Series 10/15/2014 $ 1,810,000 $ 5,685,000 U.S. Bank 3% 2/15/2020 2014 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 1/15/2011 $ 2,230,000 $ 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, 10/15/2014 $ 5,265,000 $ 5,715,000 U.S. Bank 3% to 5% 8/15/2034 Series 20141 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 10/27/2015 $ 2,915,000 $ 3,030,000 U.S. Bank 3% to 5% 2/15/2035 Series 20151 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/12/2016 $ 16,070,000 $ 16,450,000 U.S. Bank 2%to 4% 2/15/2041 Obligation, Series 20161 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 3/1/2018 $ 9,180,000 $ 9,180,000 U.S. Bank 3%to 4% 2/15/2038 Obligation, Series 2018' Taxable General Obligation Refunding 8/15/2010 $ 4,225,000 $ 8,110,000 U.S. Bank 3.65%to 4.41/. 8/1/2025 Bonds, Series 2010' General Obligation Refunding Bonds, Series 11/1/2012 $ 4,770,000 $ 7,185,000 U.S. Bank 2%to 3% 2/15/2027 2012A3 Waterworks & Sewer System Revenue 3/29/2012 $ 1,315,000 $ 3,340,000 Bank of Texas 2.03% 7/15/2024 Refunding Bonds, Series 20124 Waterworks &Sewer System Revenue Bonds, Series 20134 6/25/2013 $ 1,280,000 $ 1,585,000 U.S. Bank 3% to 5% 7/15/2033 Waterworks & Sewer System Revenue Texas Water 4 Bonds, Series 2015A 8/5/2015 $ 4,025,000 $ 4,685,000 Development 0% to 1.98% 7/15/2035 Board Waterworks & Sewer System Revenue Texas Water 4 8/5/2015 $ 2,140,000 $ 2,380,000 Development 0% to 1.68% 7/15/2035 Bonds, Series 20156 Board Waterworks & Sewer System Revenue Texas Water Bonds, Series 2018° 4/12/2018 $ 2,785,000 $ 2,785,000 Development 0% to 1.49% 7/15/2038 Board Euless Development Corporation, Sales Tax 1/12/2012 $ 40,000 $ 3,785,000 Bank of Texas 1.43% 9/15/2019 Revenue Refunding Bonds, Series 2012 Tax Anticipation Notes, Series 2016 8/30/2016 $ 435,000 $ 1,280,000 Frost Bank 1.16% 8/15/2019 Tax Anticipation Notes, Series 2017 9/12/2017 $ 300,000 $ 625,000 First Nat'l Bank 1.17% 8/15/2019 1 De Lage Landen Cisco Capital Lease 10/31/2016 $ 83,848 $ 275,000 Public Finance, g 024% IRS 12/15/2019 LLC Purposes Proposed Indebtedness Proposed Anticipated Proposed Description Issuance Proposed Payment Issuance Proposed Amount Sale Type Source Date Term Integrated Camera/Taser System Capital Lease $ 797,167 Capital Lease General FundOctober 2018 5 Year Purchase Revenues Euless Development Corporation, Sales Tax Revenue $ 1,680,320 Competitive 1/2 CSales Tax October 2018 20 Year Bonds Sale Texas Water Water & Sewer Waterworks & Sewer System Revenue Bonds' $ 9,275,000 Development System January 2019 30 Year Board Revenues Certificates of Obli ation-FY 2019 Street Improvements g p $ 12,423,813 Competitive Property Tax March 2019 20 Year Sale 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. 4 Bonds paid by Water & Wastewater user charges. Bonds partially paid by Tax Increment Financing District and Public Improvement District. * Depending on funding availability from Texas Water Development Board. 29 Capital & Supplemental Requests 2019 by Fund - Ref # Dept Division 'Fund Program Description Program Type Program Cost Totals Dept Ranking Funded 1 Non -departmental Non -departmental General HOME/CPR Funding Capital $ 150,000 $ 150,000 1 Yes No 2 Admin Svcs Human Resources General Career Prep Program Capital $ 15,000 $ 165,000 1 Yes No 3 CMO Communications General Multi -Media Intern Capital $ 10,500 $ 175,500 1 Yes No 4 Planning & Development Inspection Services General Third -Party Plan Review and Construction Inspection Capital $ 35,000 $ 210,500 1 Yes No 5 Planning & Development Inspection Services General Scanning Service Capital $ 20,000 $ 230,500 2 Yes No 10 Admin Svcs Information Svcs General Hardware/Software Replacement^ Capital $ 10,000 $ 240,500 2 Yes No 13 Admin Svcs Information Svcs General Laserfiche License Upgrade Capital $ 89,790 $ 330,290 5 Yes No 16 PW Street Maintenance General Public Works Yard Reconstruction - Phases II and III Capital $ 220,000 $ 550,290 2 Yes No 20 Fire EMS/Suppression General Exercise Equipment Replacement Capital $ 3,000 $ 553,290 3 Yes No 21 Fire Fire Marshal General Part-time Fire Inspectors Capital $ 23,400 $ 576,690 2 Yes No 23 Fleet & Fac Fac Maintenance General HVAC Repairs and Upgrades - Police and Courts Capital $ 370,000 $ 946,690 2 Yes No 24 Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital $ 21,000 $ 967,690 3 Yes No 26 Fleet &Fac Fac Maintenance General Window Treatment Replacement - BuildingD Capital $ 6,200 $ 973,890 5 Yes No 29 PD Administration General Brazos Ticket Writer Replacement Capital $ 67,043 $ 1,040,933 1 Yes No 34 PD Administration General Furniture Replacement Capital $ 11,500 $ 1,052,433 6 Yes No 41 PACS Recreation General Floor Replacement - Recreation Center Capital $ 95,400 $ 1,147,833 1 Yes No 42 PACS Aquatics General Aquatic Park Slide Resurfacing Capital $ 15,000 $ 1,162,833 2 Yes No 44 PACS Recreation General Locker Room Upgrade Capital $ 12,000 $ 1,174,833 4 Yes No 47 PACS Aquatics General Umbrella Fabric Replacement Capital $ 15,000 $ 1,189,833 7 Yes No 48 PACS Recreation General Lobby Furniture Replacement - Recreation Center Capital $ 29,500 $ 1,219,333 8 Yes No 49 PACS Parks General Coverworx Shelter - Bob Eden Park Capital $ 25,000 $ 1,244,333 9 Yes No 50 PACS Senior Center General Treadmill Replacement Capital $ 23,175 $ 1,267,508 10 Yes No W Non -departmental Non -departmental General Transfer to Misc Street Repairs Capital $ 75,000 $ 1,342,508 Yes No Non -departmental Non -departmental General Transfer to Misc Screening Wall Repair Capital $ 25,000 $ 1,367,508 Yes No Non -departmental Non -departmental General Transfer to General Emergency Contingency Reserve Capital $ 500,000 $ 1,867,508 Yes No 18 Fire EMS/Suppression General Firefighters/Paramedics (3)A Capital $ 12,600 $ 1,880,108 1 Yes No 19 Fire Fire Marshal General Audio/Visual System Replacement Capital $ 4,220 $ 1,884,328 2 Yes No 38 PD Patrol General Equipment for New Patrol Officer^ Capital $ 12,500 $ 1,896,828 10 Yes No 39 PD Code Compliance General Truck for New Code OfficerA Capital $ 29,000 $ 1,925,828 11 Yes No 10 Admin Svcs Information Svcs General Hardware/Software ReplacementA Supplemental $ 277,000 $ 277,000 2 Yes No 11 Admin Svcs Courts General Court Technology Supplemental $ 45,000 $ 322,000 3 Yes No 40 PD Administration General Integrated Camera/Taser System Supplemental $ 56,279 $ 378,279 1 Yes No 22 Fleet & Fac Fac Maintenance General HVAC System Improvements Supplemental $ 35,000 $ 413,279 1 Yes No 53 PACS Parks General Tree Trimming Services Supplemental $ 7,500 $ 420,779 13 Yes No 17 PW Streets General Field Tech Supplemental $ 66,455 $ 487,234 1 Yes No PW Streets General Transfer to FY2019 Street Improvements Supplemental $ 425,000 $ 912,234 Yes No 18 Fire EMS/Suppression General firefighters/Paramedics (3)^ Supplemental $ 321,018 $ 1,233,252 1 Yes No 38 PD Patrol General Patrol OfficeO Supplemental $ 65,081 $ 1,298,333 2 Yes No 39 PD Code Compliance General Code OfficerA Supplemental $ 91,007 $ 1,389,340 3 Yes No 'Fund subject to change. A ProjKt contains both Capital and Supplemental Requests "Page numbers found in 'Capital & Supplemental Requests " book for fiscal year 2018-2019 presented to Council June 11, 2018. Capital & Supplemental Requests 2019 by Fund Program Dept - Ref # Dept Division `Fund Program Description Type Program Cost Totals Ranking Funded Non -departmental Non -departmental General CIP Lease for Integrated Camera/Taser System Capital $ 797,167 $ 797,167 ® Yes F-1 No 7 Admin Svcs Library EDC Audio/Visual Equipment Capital $ 150,000 $ 150,000 1 Yes No 8 Admin Svcs Library EDC Security Cameras Capital $ 20,000 $ 170,000 2 Yes No 14 Admin Svcs Information Svcs EDC RecTrac On -site Upgrade Capital $ 15,000 $ 185,000 6 Yes No 43 PACS Parks EDC Toro Reel Mower Capital $ 60,000 $ 245,000 3 Yes No 45 PACS Parks EDC Toro Multi Pro Boom Sprayer Capital $ 36,200 $ 281,200 5 Yes No 46 PACS Parks EDC Brush and Debris Equipment Capital $ 7,300 $ 288,500 6 Yes No 51 PACS Parks EDC Chemical Sprayer Capital $ 7,759 $ 296,259 11 Yes No 52 PACS Parks EDC Box Blade Attachment Capital $ 3,800 $ 300,059 12 Yes No 54 PACS Parks EDC Soil Batch Mixer Capital $ 10,000 $ 310,059 14 Yes No Non -departmental Non -departmental EDC Transfer to EDC CIP for Library Remodel Capital $ 550,000 $ 860,059 Yes No Non -departmental Non -departmental EDC Transfer to EDC CIP for TSSC Phase VII Design Capital $ 150,000 $ 1,010,059 Yes No Non -departmental Non -departmental EDC Transfer to EDC CIP for Misc Park Improvements Capital $ 90,000 $ 1,100,059 Yes No IN Non-departmental EDC Transfer to EDC CI P for Contingency Capital $ 7,493 $ 1,107,552 Yes No 30 PD Administration CCPD Incident Management Software Capital $ 15,500 $ 15,500 2 Yes No 31 PD Administration CCPD Laserfiche Repository and Licenses Capital $ 20,000 $ 35,500 3 Yes No 32 PD Administration CCPD Crime Scene Cameras Capital $ 4,500 $ 40,000 4 Yes No 33 PD Administration CCPD Wide Format Laminator Capital $ 3,000 $ 43,000 5 Yes No 35 PD Administration CCPD Emergency Operations Center Command Console Capital $ 8,920 $ 51,920 7 Yes No 36 PD Administration CCPD Drug Detection System Capital $ 24,050 $ 75,970 8 Yes No 37 PD Administration CCPD Drone Program Capital $ 20,000 $ 95,970 9 Yes No 15 PW Non -departmental Water Distribution Non -departmental W/WW W/WW Enclosed Cab Backhoe Transfer to Misc Wastewater Rehab Capital Capital $ $ 125,000 25,000 $ 125,000 $ 150,000 1 PYes Yes No No Non -departmental Non -departmental W/WW Transfer to Misc Valve Replacement Capital $ 125,000 $ 275,000 Yes No Non -departmental Non -departmental Non -departmental Non -departmental Car Rental Car Rental Transfer to Car Rental CIP for Library Construction Transfer to Redevelopment Fund Capital $ 2,964,900 $ 2,964,900 Yes a No Capital $ 500,000 $ 3,464,900 Yes No Non -departmental Non -departmental Car Rental CIP Library Construction (From FB9918) Capital $ 1,595,100 $ 1,595,100 ® Yes F-1 No Non -departmental Non -departmental Drainage Transfer to Misc Drainage Improvements Capital $ 80,000 $ 80,000 ® Yes F-1 No 'Fund subject to change. ^ Project contains both Capital and Supplemental Requests "Page numbers found in 'Capital & Supplemental Requests" book for fiscal year 2018-2019 presented to Council June 11, 2018. f,] Capital & Supplemental Requests 2019 by Fund Program Dept — Ref# Dept Division *Fund Program Description Type Program Cost Totals Ranking Funded 58 PACS PATS Athletic Complex Champion Wall Outfield Fence Capital $ 53,200 $ 53,200 1 ® Yes 8 No 59 PACS PATS Athletic Complex Netting and Turf Replacement Capital $ 15,366 $ 68,566 2 Yes No 6 Planning & Development Development Hotel/Motel Wayfinding Program Phase II Capital $ 75,000 $ 75,000 3 ® Yes F-1 No 55 PACS Recreation Rec Class Fitness Equipment Replacement Capital $ 25,800 $ 25,800 1 Ves No 56 PACS Recreation Rec Class Fitness Center Desk Remodel Capital $ 11,040 $ 36,840 2 Ves No 57 PACS Recreation Rec Class Playbook Printing and Mailing Capital $ 47,000 $ 83,840 3 Yes No 12 Admin Svcs Information Svcs Risk Security Initiative Capital $ 9,000 $ 9,000 4 Ves No 25 Fleet & Fac Fac Maintenance Risk Roof Restoration - Building B Capital $ 94,000 $ 103,000 4 Ves A No Non -departmental Non -departmental Risk Transfer to ADA/TAS Facility Improvements Capital $ 25,000 $ 128,000 Yes No 27 Fleet & Fac Fleet Svcs Svc Center Fence, Gate and Miscellaneous Enhancements Capital $ 35,000 $ 35,000 1 Yes No 28 Fleet & Fac Fleet Svcs Svc Center Shop Heater Replacement and Enhancements Capital $ 21,500 $ 56,500 2 Yes No Non -departmental Non -departmental TSGC Reserve Transfer to TSGC CIP Capital $ 115,000 $ 115,000 ® Yes 71 No Non -departmental Non -departmental WT Impact Transfer to Water Tank Debt Capital $ 255,674 $ 255,674 ® Yes No Non -departmental Non -departmental WT Impact Transfer to Reclaimed Debt Capital $ 119,744 $ 375,418 Yes 8 No Non -departmental Non -departmental W/WW Rate Stabilization Transfer to W/WW Debt Reserve Capital $ 450,000 $ 450,000 ® Yes F-1 No 'Fund subject to change. ^ Project contains both Capital and Supplemental Requests '" Page numbers found in 'Capital & Supplemental Requests" book for fiscal year 2018-2019 presented to Council June 11, 2018. ��� Table of �- Contents Preliminary Annual Operating Budget Fiscal Year 2018-2019 Supplementary Information Introduction General Fund Revenues 8t Expenditures Multi -Year Financial Plan 4AM Y INTRODUCTION Organizational Chart Budget Process Budget Schedule Excerpt from Charter Fiscal Policies 1, n E C I f Y 0 f EULESS CITY ATTORNEY CITY SECRETARY Wayne K. Olson I I Kim Sutter DEPUTY CITY MANAGER Bob Freeman POLICE CHIEF Mike Brown FIRE CHIEF Wes Rhodes FLEET & FACILITIES ADMINISTRATOR Kyle McAdams HR/RISK ADMINISTRATOR Donny Beasley ORGANIZATIuNAL CHART CITIZENS OF EULESS MAYOR & COUNCIL DIRECTOR OF FINANCE Janina Jewell AUDITOR Doug Burkham /, z i._, L retta Getche i, City Manager April 18, 2018 CITY MANAGER .I_.,.. Loretta Getchell MUNICIPAL COURT JUDGE FMUNICIPAL COURT Lacy Britten OF RECORD DIR. OF PARKS & COMMUNITY SERVICES Ray McDonald GENERAL MANAGER TEXAS STAR Glenda Hartsell -Shelton I ASSISTANT TO THE CITY MANAGER Betsy Deck ASSISTANT CITY MANAGER Chris Barker DIRECTOR OF PUBLIC WORKS Hal Cranor DIRECTOR OF PLANNING AND ECONOMIC DEV. Mike Collins MUNICIPAL COURT Teresa Alexander IS ADMINISTRATOR Scott Joyce LIBRARY ADMINISTRATOR Sherry Knight SOLID WASTE/RECYCLING FRANCHISES OR BUDGET PROCESS DEFINITION AND AUTHORITY The budget is a financial plan for a specific fiscal year that contains both the estimated revenues to be received during the year and the proposed expenditures to be incurred to achieve stated objectives. The City Charter established the City of Euless' fiscal year as October 1 through September 30. The City Charter further states: The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the City Council, which shall contain the following information. In preparing the budget, each employee, officer, board, and department shall assist the city manager by furnishing all necessary information. (1) The city manager's budget message shall outline the proposed financial policies for the next fiscal year with explanations of any changes from previous years in expenditures and any major changes of policy and a complete statement regarding the financial condition of the City. (2) An estimate of all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee, and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year to date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest, and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. PUBLIC ACCESS Article VII, Section 3 of the City Charter provides: The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be open for public inspection by anyone interested. PUBLIC HEARINGS Article VII, Section 4 of the City Charter provides: At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinion concerning items of expenditure, giving their reasons for wishing �... to increase or decrease any items of expense. 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- Purpose/objective of this request Changes/improvements from current operations Alternative financing options Estimated life of requested item Impact or consequence of not funding this request Equipment being replaced by this request Cost of the item Other associated cost A work session is held to allow each department the opportunity to present their capital and supplemental requests to the City Council. The City Manager's Office consolidates all capital requests and all supplemental requests, assigns a ranking based on funding available, and submits its recommendation to the City Council for consideration. In accordance with the fiscal policies, supplemental programs will only be funded from current revenues. One-time revenue sources and excess reserves are used to fund capital requests. 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 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 2"d and 4th, the City Council plans to review the preliminary operating and capital budgets. At their regularly scheduled City Council meeting on August 14th, the Euless City Council plans to set a date, time, and place for the budget public hearing on August 28th City Council will consider adoption of the Budget on September 11th. After the budget adoption, the Finance Department prepares a monthly financial report which is presented to the City Council for their review. 1-4 LIM FY2018-2019 Budget Schedule* DATE RESPONSIBILITY ACTION Wednesday, February 21, 2018 Managers, Directors & Administrator Budget Kickoff - 2:OOPM, City Hall Council Chambers Saturday, February 24, 2018 CC, CMO & Finance Winter Work Session Computer Request Forms due to Information Services, Vehicle Friday, March 02, 2018 Managers, Directors & Administrator Request due to Fleet Services, and pay plan adjustments to HR. February 26 - March 9, 2018 CMO, Finance & Directors Preliminary CIP Review Facilities, Public Works, PACS Capital & Supplemental Request Budget Forms, including Friday, March 16, 2018 Managers, Directors, Administrators FY2019 Multi -year Budget Forms, with supporting & Finance documentation and rankings, returned to Finance. All Other Budget Forms, including FY2019 Known Exceptions Friday, March 23, 2018 Managers, Directors, Administrators and Travel Budget Forms, with supporting documentation, & Finance returned to Finance. Departmental Data Entry completed. Monday, April 02, 2018 Finance & Directors Notice of Fee Changes Due to Finance Monday, April 02, 2018 Finance & Directors All CIP Sheets Updated and returned to Finance. Operating & Capital Budget Review with Directors and April 16-27, 2018 CMO, Finance & Directors Administrators Tuesday, May 15, 2018 TAD PreliminaryTax Roll from TAD Publish Notice of Public Hearing on CCPD budget to be held on Wednesday, May 30, 2018 CSO & Finance June 11th CCPD Board Hold Public Hearing on CCPD Budget. Adopt FY2019 CCPD Monday, June 11, 2018 CCPD Board Budget. Submit CCPD Budget to City Council. Monday, June 11, 2018 CC Receive CCPD Budget. Special called meeting at 6:OOP.M. Pre -Budget Work Session on Capital and Supplemental at Monday, June 11, 2018 CC, CMO & Directors 6:15P.M. Thursday, June 14, 2018 CC CMO & Directors Town Hall Meeting Monday, June 25, 2018 CC, CMO & Finance CIP Budget Work Session Wednesday, July 25, 2018 TAD Receipt of Final Tax Roll from TAD Make final changes) Tuesday, July 31, 2018 Finance Prelimina Bud et: CC, CMO, CSO, Library, Website Publish Notice of Public Hearing of EDC Budget to be held Wednesday, August 01, 2018 CSO & Finance August 13th (EDC Board). Publish Notice of City Council Public Hearing of CCPD Budget to be held on August 14th. Thursday, August 02, 2018 CC, CMO & Finance Budget Work Session Saturday, August 04, 2018 CC, CMO & Finance Budget Work Session Hold Public Hearing on EDC Budget and Adopt FY2019 EDC Monday, August 13, 2018 EDC Board Budget. Vote to Place a Proposal to adopt a Specified Tax Rate on the September 11th agenda. Schedule Public Hearings on Proposed Tax Rate for August 28th and September 4th. Tuesday, August 14, 2018 CC Schedule Public Hearing on Proposed City and EDC budgets to be held August 28th. Hold Public Hearing on FY2019 CCPD Budget. Approve CCPD FY2019 Budget. Publish Notice of Property Tax Rate and Public Hearings on Tax Increase to be held August 28th and September 4th. Publish Thursday, August 16, 2018 CSO & Finance Notice of Public Hearing on Proposed Budgets (City and EDC) to be held Au ust 28th. Hold Public Hearing on Proposed EDC and City FY2019 budgets. Hold 1" Public Hearing on Proposed Tax Rate. Tuesday, August 28, 2018 CC Announce date, time and place of 2nd public hearing on the Tax Rate and announce date, time and place of meeting to adopt the proposed tax rate for September 11th. Special Called Meeting to Hold 2nd Public Hearing on Proposed Tuesday, September 04, 2018 CC Tax Rate. Announce date, time and place of meeting to adopt the proposed tax rate for Tax Year 2018 for September 11"' Approve EDC Budget. First Reading and Adoption of the Tuesday, September 11, 2018 CC FY2019 Budget. Ratify Property Revenue Increase. First Reading and Adoption of Tax Rate. Adopt the Tax Roll. Second Reading and Adoption of FY2019 Budget (if necessary). Tuesday, September 25, 2018 CC 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.0 A., Local Government Code ¶ 101.002. State law reference —Fiscal Year. V.T.C. A. Tax Code 11.05 Sec. 2. Preparation and submission of budget. The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the Council, which shall contain the following information. In preparing the budget, each employee, officer, board, and department shall assist the City Manager by furnishing all necessary information. (1) The City Manager's budget message shall outline the proposed financial policies for the next fiscal year with explanations of any change from previous years in expenditures and any major changes of policy, and a complete statement regarding the financial conditions of the City. (2) An estimate all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year-to-date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. State law reference — Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. Sec. 3 Budget a public record. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the Council and shall be open to public inspection by anyone interested. State law reference — Budget, V T.C.A., 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 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 ¶ 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 T C A. Local Government Code ¶ 102.001 et seq. Sec. 6. Budget, appropriation, and amount to be raised by taxation. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the Council shall constitute the official appropriations as proposed expenditures for the current year and shall constitute the basis of the official levy of the property tax as the amount of tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in no case exceed proposed revenue plus cash on hand. Unused appropriations may be transferred to any item required for the same general purpose. Sec. 7. Unallocated reserve fund. The City Manager may recommend for action by the Council, an unallocated reserve fund to be used for unexpected items of expense which were not contained as original items of expenditures. Sec. 8. Amending the budget. Under the extreme emergency conditions which may arise and which could not reasonably have been foreseen in the normal process of planning the budget, the Council may, by a majority vote of the full membership, amend or change the budget to provide for any additional expenses in which the general welfare of the citizenry is involved. These amendments shall be by ordinance, and shall become an attachment to the original budget. State law reference — Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq. Sec. 9. Certification: copies made available. A copy of the budget, as finally adopted, shall be filed with the City Secretary. The final budget shall be printed, mimeographed, or otherwise reproduced and sufficient copies shall be made available for the use of all offices, agencies and for the use of interested persons and civic organizations. Sec. 10. Defect shall not invalidate the tax levy. Errors or defects in the form or preparation of the budget or the failure to perform any procedural requirements shall not nullify the tax levy or the tax rate. 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. L 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. The 1-8 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. 111. INTERNAL CONTROLS A. Objective — To provide management with reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition. At all times the City of Euless shall maintain an environment conducive to good internal controls. B. Written Procedures — The Finance Director is responsible for developing Citywide written guidelines on accounting, cash handling, and other financial matters which will be approved by the City Manager. The Finance Department will assist Department Managers as needed in tailoring these guidelines into detailed written procedures to fit each department's specific requirements. C. Department Managers Responsible — Each Department Manager is responsible to ensure that good internal controls are followed throughout his or her department, that all Finance Department guidelines on accounting and internal controls are implemented, and that all independent auditor internal control recommendations are addressed. IV. OPERATING BUDGET A. Preparation — The City's "operating budget" is the City's annual financial operating plan. It comprises governmental and proprietary funds, including the General Obligation Debt Service Fund. The budget is prepared by the Finance Director or appointee with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes and transmits the document to the City Council. The operating budget will be submitted to the GFOA annually for evaluation and awarding of the Award for Distinguished Budget Presentation. B. Balanced Budget — The operating budget will be balanced, with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. C. Adoption Process — Pursuant to City Charter Article VII Section 5, a budget will be presented by the City Manager to the City Council, and to the public through the Euless Public Library, by August 1, and after public hearings the City Council shall adopt, with any changes, at least ten days prior to beginning of the new fiscal year by a majority vote. D. Amendment Process — According to Section 8 of the same article, amendments may be made by ordinance as necessary. E. Planning — The budget process will be coordinated so as to identify major policy issues for the City Council consideration several months prior to the budget approval date so that proper decision analysis can be made. Periodic financial reports will be prepared to enable the Department Managers to manage their budgets and to enable the Budget Office to monitor and control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council monthly by the third Friday after the end of each month. Such reports will enable the City Council to understand the big picture budget status. Operating Expenditure Control is addressed in another section of the Policies. F. Performance Measures and Productivity Indicators — Where appropriate, performance measures and productivity indicators will be developed and used as guidelines and reviewed for efficiency and effectiveness. This information will be included in the annual budgeting process and reported to the City Council at least annually. V. CAPITAL BUDGET AND PROGRAM A. Preparation — The City's capital budget will include all capital project funds and all capital resources. The budget will be prepared annually in conjunction with the operating budget. The capital budget will be compiled by the Finance Director with the involvement of all required City departmental project managers. Integration of the fiscal impact of capital improvements on the operating budget will be monitored. 1-9 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 Planning — The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be fully costed, so that these costs can be considered in the operating budget. E. Alternate Resources — Where applicable, assessments, impact fees, pro-rata charges, or other user - based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small citywide drainage projects. Single large drainage projects may be funded by debt. F. Debt Financing — Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to IN, major equipment purchases. G. Infrastructure Maintenance — The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually so that repairs will be made amounting to a designated percentage of the value of the streets. H. Reporting — Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. VI. REVENUE MANAGEMENT A. Simplicity — The City will strive to keep the revenue system simple, which will result in a decrease of compliance costs for the taxpayer or service recipient and a corresponding decrease in avoidance to pay. The City will avoid nuisance taxes, fee, or charges as revenue sources. B. Certainty_— An understanding of the revenue source increases the reliability of the revenue system. The City will try to understand its revenue sources, and enact consistent collection policies so that assurances can be provided that the revenue base will materialize according to budgets and plans. C. Eguity — The revenue system of the City will strive to maintain equity in its structure. That is, the City will seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customers. However, it is recognized that public policy decisions may lead to subsidies in certain circumstances, e.g., homestead tax exemption. D. Administration — The benefits of a revenue will exceed the cost of producing the revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost, cost of services analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. 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, 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. I. 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. 2. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by seeking additional revenue sources and attempting to expand and diversify the City tax base. J. Exemptions — In order to maintain stability of funds for the City, it is the Council's intentions for the exemptions presently allowed by the City to be continued with no allowance for additional exemptions. Tax abatements should be used selectively and only when a good chance exists of economic return exceeding the loss. �.. K. User -Based Fees — For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be an annual review of fees and charges to ensure that fees provide adequate coverage of costs of services. L. Property Tax Distribution — The percentage of the tax rate allocated to the General Fund is the percent equal to the Maintenance and Operations portion of the total tax rate. The allocation of the tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate. Debt service should not exceed 40% except for extraordinary and temporary reasons. M. Proprietary — Proprietary funds will pay the General Fund for direct services rendered. Additionally, the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to compensate the General Fund for the lost revenue that would be payable from a privately owned utility. N. Franchise Agreements — The City will monitor the status of existing financial agreements and take necessary actions to negotiate new agreements as they near expiration or as they need revisions to best serve the citizens of Euless. O. General and Administrative Charges — A method will be maintained whereby the General Fund may impose a charge to the proprietary funds for general and administrative services (indirect costs) performed on the enterprise funds' behalf. P. Utility Rates — The City will review and adopt utility rates that will generate revenues required to fully cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital needs. This policy does not preclude drawing down cash balance to finance current operations. However, it is best that any extra cash balance be used instead to finance capital projects. Q. Interest Income — Interest earned from investment of available moneys, whether pooled or not, will be distributed to the funds in accordance with the operating and capital budgets which, wherever possible, will be in accordance with the equity balance of the fund from which moneys were provided to be invested. at 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 Funds should be at least 30 to 60 days in working capital and never fall below 8.3% of the General Fund expenditures budget. This percentage is the equivalent of 30 days' expenditures. The Enterprise Fund working capital should be at least 45 to 75 days in working capital and never fall below 12% of the Water and Wastewater operating expense budget. 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. D. Compensated Absences — The City will establish a separate expenditure account 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 account will be established based upon a schedule of estimated retirements which will be developed in conjunction with the operating budget. 1-12 E. Equipment Replacement — The City shall maintain an Equipment Replacement Fund for vehicles and equipment. 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 in accordance with State law, 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 will maintain a minimum level of reserves equal to one month of principal and interest. This 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. I. 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. J. 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. 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 �-0 Use of True Interest Cost (TIC) vs. Net interest Cost (NIC) 1-13 • 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 Ft EXPENDITURES General Fund Revenues General Fund Revenue Assumptions General Fund Multi- Year Analysis General Fund Expenditures Property Taxes, Proposed Fund Distribution Property Tax Revenues 10 General Sales Tax Summary of Revenues V4o Additional Sales Tax Summary of Revenues Franchise Fee Summary Municipal Court Revenues Municipal Court, Case Volume Analysis Development Revenue Summary Ambulance Revenue Summary Betterment Fund Contributions £t Expenditures General Fund Revenues 2% Transfers 7% Interest Fines & Fees 0% 10% Sales & Uses Taxes 32% Licenses/Permits 2% Franchise Fees 11% Proposed FYI Budget to General Fund Actual Budget Estimated Budget FY19 Proposed Revenues FY 17 FY 18 FY 18 FY 19 $ Diff % Diff. Property Taxes $ 12,274,326 $ 13,639,048 $ 13,590,183 $ 15,155,605 $ 1,516,557 11% Prior Year Property Taxes $ 47,690 $ 30,000 $ 25,000 $ 30,000 $ - 0% Penalties & Interest $ 68,615 $ 65,000 $ 60,000 $ 65,000 $ - 0% Sales Tax $ 10,435,753 $ 10,805,859 $ 9,985,426 $ 10,487,214 $ (318,645) (3%) Additional Sales Tax $ 2,658,227 $ 2,771,302 $ 2,552,249 $ 2,706,739 $ (64,563) (2%) Mixed Drink Tax $ 128,252 $ 145,000 $ 150,000 $ 171,075 $ 26,075 18% Electric Franchise $ 1,633,066 $ 1,683,432 $ 1,683,432 $ 1,700,266 $ 16,834 1% Gas Franchise $ 384,230 $ 380,000 $ 427,604 $ 430,000 $ 50,000 13% Telephone Franchise $ 282,336 $ 309,000 $ 275,500 $ 268,000 $ (41,000) (13%) Sanitation Service $ 232,445 $ 232,800 $ 248,185 $ 252,000 $ 19,200 8% Recycling Franchise Fee $ 19,585 $ 19,200 $ 20,225 $ 20,225 $ 1,025 5% Cable Franchise Fee $ 623,174 $ 658,000 $ 583,000 $ 580,000 $ (78,000) (12%) W&WW Franchise Tax $ 1,155,834 $ 1,222,844 $ 1,229,236 $ 1,298,677 $ 75,833 6% Other Permits $ 26,613 $ 25,000 $ 26,330 $ 26,000 $ 1,000 4% Health Permits $ 72,050 $ 70,000 $ 70,185 $ 70,000 $ - 0% Fire Permits $ 84,448 $ 69,500 $ 106,275 $ 90,000 $ 20,500 29% Contractor Regulatory License $ 67,200 $ 62,000 $ 62,000 $ 65,000 $ 3,000 5% Minimum Housing $ 101,623 $ 100,000 $ 79,015 $ 79,015 $ (20,985) (21%) Misc. Permits and Fees $ 43,382 $ 44,000 $ 45,145 $ 45,000 $ 1,000 2% Building Permits $ 1,624,178 $ 500,000 $ 1,000,000 $ 300,000 $ (200,000) (40%) Swimming Pools/Concessions $ 233,553 $ 265,000 $ 226,955 $ 230,000 $ (35,000) (13%) Auto Theft Task Force Grant $ 85,616 $ 87,506 $ 93,210 $ 95,000 $ 7,494 9% School Resource Officers $ 316,933 $ 323,272 $ 323,272 $ 325,000 $ 1,728 1% Municipal Court $ 2,582,580 $ 2,650,846 $ 2,490,941 $ 2,513,980 $ (136,866) (5%) Library Fees $ 30,395 $ 29,835 $ 28,725 $ 20,100 $ (9,735) (33%) Ambulance Fees $ 1,043,748 $ 1,150,000 $ 1,018,000 $ 1,010,000 $ (140,000) (12%) Alarm Revenue $ 118,825 $ 130,000 $ 95,000 $ 130,000 $ - 0% Jail Revenue $ 302,115 $ 210,000 $ 160,000 $ 200,000 $ (10,000) (5%) Interest Income $ 140,239 $ 140,000 $ 163,910 $ 170,000 $ 30,000 21% Miscellaneous $ 164,815 $ 108,778 $ 124,411 $ 105,174 $ (3,604) (3%) Tower Lease $ 465,998 $ 511,400 $ 490,828 $ 505,570 $ (5,830) (1%) Betterment/Contributions $ 15,452 $ 15,500 $ 15,290 $ 15,000 $ (500) (3%) Issuance of Debt $ 249,370 $ - $ 3,268,911 $ - $ - 0% Transfers $ 2,771,596 $ 2,771,496 $ 2,897,387 $ 2,979,037 $ 207,541 7% TOTAL REVENUES $ 40,484,262 $ 41,225,618 $ 43,615,830 $ 42,138,677 $ 913,059 2% Use of Reserves $ - $ 27750,528 $ 2,455,727 $ 2,494,858 $ 255,670 9% TOTAL RESOURCES $ 40,484,262 $ 43,976,146 $ 46,071,557 $ 44,633,536 $ 657,389 1% 2-1 GENERAL FUND FY2019 REVENUE ASSUMPTIONS REVENUE SOURCE A%UMMONS Property Taxes Projection based on tax rate of 46.250 on certified appraisals from Tarrant Appraisal District. Prior Year Property Taxes Projected to remain flat with FY18 budget. Penalties & Interest Projected to remain flat with FY18 budget. Sales Tax Projected to decline 3% from FY18 budget. Additional Sales Tax Decrease based on 25% of projected sales tax revenues without TIF allocation. Mixed Drink Tax Projected to increase with new development. Electric Franchise Projection to increase with new development with offset for lower rates in the market. Gas Franchise Projected increase from FY18 budget based on actual collections. Telephone Access Line Fees Decreased based on historical trend. Sanitation Services Franchise Increase from FY18 budget based on approved rates. Recycling Franchise Projection to increase slightly from FY18 estimates. Cable Franchise Projected decrease from FY18 estimates. Water & Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Projected to increase slightly based on historical trend. Health Permits Projected to remain flat from FY18 budget due to food establishment closures for highway expansion combined with known increases from development. Fire Permits Projected to increase from FY18 budget due to new development. Contractors Regulatory License Projected to increase slightly based on historical trend. Minimum Housing Projected decrease due to the demolition of older apartments and several achieving Tier 1. Miscellaneous Permits and Fees Projected slight increase from FY18 budget. Building Permits Projected to decrease as City reaches buildout. Police Program Reimbursements Based on 80% of projected officer salary. School Police Reimbursements Based on current contract of four patrol officers. Municipal Court Projected to increase slightly from FY18 estimates. Library Fees Projected to decrease from FY18 estimates due to library remodel. Ambulance Fees Projection of a slight decrease from FY18 estimates. Alarm Revenue Projected to remain flat with FY18 budget. Jail Revenue Projected to decrease slightly from FY18 budget levels. Interest Income Projected to increase based on market outlook and investable balances. Miscellaneous Projected slight decrease from FY18 budget. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to decrease from FY18 estimates. Transfers Based on administrative fees charged to utility operations and 1/3 of Euless' portion of the Car Rental Tax. 2-2 General Fund Multi -Year Analysis FY18 Budget to REVENUE ACTUAL ACTUAL ACTUAL BUDGETED ESTIMATED PROPOSED FY19 Proposed SOURCE FY2015 FY2016 FY2017 FY2018 FY2018 FY2019 % Diff Property Taxes* $10,855,011 $11,164,933 $12,390,631 $13,734,048 $13,675,183 $15,250,605 11.04% Franchise Fees $4,403,348 $4,320,999 $4,330,669 $4,505,276 $4,467,182 $4,549,168 0.97% Sales & Use Taxes $11,537,264 $12,697,947 $13,222,232 $13,722,161 $12,687,675 $13,365,028 (2.60%) Fines & Fees $4,690,582 $4,834,627 $4,366,624 $4,435,681 $4,072,371 $4,158,104 (6.26%) Licenses & Permits $1,409,704 $1,717,416 $2,019,496 $870,500 $1,388,950 $675,015 (22.46%) Interest Income $55,022 $97,775 $140,239 $140,000 $163,910 $170,000 21.43% Int'gov't./Trans./Misc. $3,622,055 $3,777,938 $4,014,371 $3,817,952 $7,160,559 $3,970,757 4.00% TOTAL REVENUES $36,572,985 $38,611,635 $40,484,262 $41,225,618 $43,615,830 $42,138.677 2.21% Property Taxes 29.68% 28.92% 30.61 % 33.31 % 31.35% 36.19% 31.68% Franchise Fees 12.04% 11.19% 10.70% 10.93% 10.24% 10.80% 10.98% Sales & Use Taxes 31.55% 32.89% 32.66% 33.29% 29.09% 31.72% 31.87% Fines & Fees 12.83% 12.52% 10.79% 10.76% 9.34% 9.87% 11.02% Licenses & Permits 3.85% 4.45% 4.99% 2.11 % 3.18% 1.60% 3.36% Interest Income 0.15% 0.25% 0.35% 0.34% 0.38% 0.40% 0.31% Int'gov't./Trans./Misc. 9.90% 9.78% 9.90% 9.26% 16.42% 9.42% 10.78% 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 31.87% of the total. Previously this was property tax which is now the second highest source on average at 31.68% and fines third at 11.02%. Franchise Fees make up approximately 10.98% of total revenues with other sources varying from less than 1 % to a little under 11 %. Recent trends are showing less reliance on other sources of revenues and more on the sales and use and property taxes. * Includes Penalty and Interest. 2-3 General Fund Expenditures FY2018-2019 Public Works PACS Capital Finance 6% 6° ° 6% City Admin 4% 2% Admin Srvcs Non -Depart Police 12% 32% Developmentr�t;"` 2% Fire rn 23% Proposed FY18 Budget to General Fund Actual Budget Estimated Budget FY19 Proposed Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff. City Council $ 14,980 $ 40,680 $ 40,680 $ 40,680 $ - 0% City Administration $ 574,838 $ 596,912 $ 593,212 $ 604,731 $ 7,819 1% City Secretary $ 355,690 $ 412,918 $ 405,828 $ 432,205 $ 19,287 5% Comm unications/Marketin $ 13,489 $ 23,475 $ 16,725 $ 16,725 $ (6,750) 29% Total - City Administration $ 958,997 $ 1,073,985 $ 1,056,445 $ 1,094,341 $ 20,356 2% Finance/Budget $ 225,151 $ 240,938 $ 240,513 $ 248,954 $ 8,016 3% Municipal Court $ 699,822 $ 808,974 $ 799,444 $ 848,515 $ 39,541 5% Accounting $ 341,077 $ 469,965 $ 380,139 $ 434,131 $ (35,834) (8%) Purchasing $ 91,641 $ 95,286 $ 73,717 $ 103,457 $ 8,171 9% Total - Finance $ 1,357,691 $ 1,615,163 $ 1,493,813 $ 1,635,057 $ 19,894 1% Emergency Management $ 40,675 $ 50,775 $ 40,775 $ 56,770 $ 5,995 12% Police Code Compliance $ 1,566,648 $ 1,703,150 $ 1,691,468 $ 1,754,218 $ 51,068 3% Police Administration $ 1,020,744 $ 1,068,297 $ 1,051,434 $ 1,100,434 $ 32,137 3% Police Patrol $ 5,239,569 $ 5,852,113 $ 5,817,982 $ 5,880,980 $ 28,867 0% Police CID $ 1,714,247 $ 1,795,160 $ 1,784,467 $ 1,745,815 $ (49,345) (3%) Police Service $ 1,929,777 $ 2,281,586 $ 2,239,838 $ 2,301,329 $ 19,743 1% Police Detention $ 1,507 558 $ 1,569,978 $ 1,545,278 $ 1,633,638 $ 63,660 4% Total -Police $ 13,019,218 $ 14,321,059 $ 14,171,242 $ 14,473,184 $ 152,125 1% Fire Marshal/Education $ 583,052 $ 614,337 $ 615,587 $ 647,537 $ 33,200 5% Fire Administration $ 524,205 $ 553,477 $ 551,977 $ 555,136 $ 1,659 0% EMS/Suppression $ 8,772,335 $ 9,254,148 $ 9,230 148 $ 9,319 870 $ 65,722 1% Total -Fire $ 9,879,592 $ 10,421,962 $ 10,397,712 $ 10,522,543 $ 100,581 1% Information Services $ 306,587 $ 352,956 $ 347,456 $ 682,820 $ 329,864 93% Human Resources $ 379,054 $ 449,397 $ 433,757 $ 437,783 $ (11,614) (3%) Facility Maintenance $ 1,016,191 $ 1,044,176 $ 968,436 $ 1,095,480 $ 51,304 5% Libra $ 751,803 $ 793,773 $ 788,692 $ 807,535 $ 13,762 2% Total - Administrative Services $ 2,453,635 $ 2,640,302 $ 2,538,341 $ 3,023,618 $ 383,316 15% Planning & Development $ 305,928 $ 325,492 $ 317,613 $ 321,777 $ (3,715) (1%) Inspection Services $ 364,872 $ 395,007 $ 392,227 $ 395,426 $ 419 0% Total -Development $ 670,800 $ 720,499 $ 709,840 $ 717,203 $ 3,296) (0%) Recreation $ 600,346 $ 725,351 $ 714,395 $ 722,417 $ (2,934) (0%) Parks $ 1,286,136 $ 1,457,924 $ 1,411,623 $ 1,424,511 $ (33,413) (2%) Swimming Pools $ 137,329 $ 163,460 $ 156,460 $ 156,460 $ (7,000) (4%) Senior Center $ 247,366 $ 278,107 $ 270,355 $ 283,240 $ 5,133 2% Recreation Admin. $ 70,635 $ 79,162 $ 79,162 $ 82,723 $ 3,561 4% Total -Parks & Comm Srvcs $ 2,341,812 $ 2,704,004 $ 2,631,995 $ 2,669,351 $ (34,653) 1%) Street Maintenance $ 1,761,557 $ 1,955,713 $ 1,937,722 $ 2,354,700 $ 398,987 20% Animal Control $ 276,924 $ 315,937 $ 287,937 $ 307,551 $ (8,386) (3%) City Engineer $ 51,556 $ 122,735 $ 82,735 $ 79,324 $ (43,411) 35% Total - Public Works $ 2,090,037 $ 2,394,385 $ 2,308,394 $ 2,741,575 $ 347,190 15% Legal Services $ 133,857 $ 175,000 $ 160,000 $ 175,000 $ - 0% Non -Departmental $ 5,052,777 $ 5,137,266 $ 8,467,097 $ 5,037,692 $ (99,574) (2%) Betterment $ 23,794 $ 13,500 $ 13,500 $ 15,000 $ 1,500 11% Total - Non -Depart. $ 5,210,428 $ 5,325,766 $ 8,640,597 $ 5,227,692 $ 98,074 2% Total Operating Expenses $ 37,982,210 $ 41,217,125 $ 43,948,379 $ 42,104,564 $ 887,439 2% Capital Expenses $ 1,296,054 $ 2.750,528 $ 2,123,178 $ 2,494,858 $ (255,670) (9%) Total Expenses $ 39,278,264 $ 43,967,653 $ 46,071,557 $ 44,599,422 $ 631,769 1% 2-4 PROPERTY TAXES Estimated Revenues FY19 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $3,953,691,076 $3.953,691,076 TIF Increment Value $149,223,532 Proposed Tax Rate per $100 Valuation 0.371710 0.090790 Estimated Tax Levy $14,696,265 $3,589,556 Est. Percent of Collection (O&M and I&S) 97.50% 100.00% General Fund Collections $14,328,858 Ceiling Revenues $826,747 Estimated Fund Collections $15,155,605 $3,589,556 Proposed Fund Distribution Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance - General Fund 0.371710 80.37% $15,155,605 $ 2,706,739 $ 17,862,344 Interest and Sinking - Debt Service Fund 0.090790 19.63% $3,589,556 $ - $ 3,589,556 TOTAL 0.462500 100.00% $18,745,162 $ 2,706,739 $ 21,451,901 Ten Year Breakdown of Tax Rate 0.500000 0,450000 0,400000 0.350000 O 0.300000 _7 10 0.250000 O O 0.200000 L d d 0 150000 0,100000 U 0,050000 0.000000 2010 2011 2012 2013 2014 2015 2016 2017 2018 Proposed 2019 ❑ Interest & Sinking ❑ Operating & Maintenance Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 2010 0.360791 0.109209 0.470000 2011 0.343905 0A26095 0.470000 2012 0.345388 0124612 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 2017 0.363053 0.099447 0.462500 2018 0,361056 0.101444 0.462500 Proposed 2019 0.371710 0.090790 0.462500 2-5 Property Tax Revenues YTD Collection Review As of June 30, 2018 Revenue Type FY 2017-18 FY 2016-17 CY Increase/ (Decrease) from PY % of Change from PY Current Year $ 18,084,681 $ 16,165,559 $ 1,919,122 11.9% Prior Year $ 16,870 $ 34,962 $ (18,092) (51.7%) Penalty & Int. $ 57,664 $ 73,156 $ (15,492) (21.2%) Total $ 18,159,215 1 $ 16,273,677 $ 1,885,538 11.6% Note: Collections include General & Debt Service, and City portion of TIRZ property tax. Property Tax Monthly Revenues Current Year Collections Month FY 2017-18 FY 2016-17 CY Increase/ (Decrease) from PY % of Change from PY October $ 62,986 $ 320,366 $ (257,380) (80.3%) November $ 941,776 $ 617,890 $ 323,886 52.4% December $ 3,011,410 $ 3,264,582 $ (253,172) (7.8%) January $ 8,445,238 $ 7,266,031 $ 1,179,207 16.2% February $ 5,404,668 $ 43208,426 $ 1,196,242 28.4% March $ 103,845 $ 205,035 $ (101,190) (49.4%) April $ 49,046 $ 96,329 $ (47,283) (49.1%) May $ 6,551 $ 54,530 $ (473979) (88.0%) June $ 59,161 $ 132,370 $ (73,209) (55.3%) July August September FYTD Total $ 18,084,681 $ 16,165,559 $ 1,919,122 11.9% Note: Collections do not include Penalties or Interest. Property Tax Revenues by Month Current Year Collections $9 $8 $7 O_ $6 $5 $4 $3 $2 $1 7I Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep s FY 2017-18 ra FY 2016-17 W-1 N V City of Euless Summary of 10 General Sales Tax Monthly Mo % of Projected FY 2014-16 % of FY 201546 % of FY 2016-17 % of FY 2017-18 Inc/(Dec) % of Change FY 2017-18 Over/(Under) Monthly YTO Total Monthly YTD Total Monthly YTD Total Monthly YTO from PY Projected from PY Projected Budget $ 11.085.201 Oct $ 747,162 $ 747,162 8% $ 823,195 $ 823 195 8% $ 858,822 $ 858,822 8% $ 818,656 $ 818,656 $ (40,166) 8% 4.68% $ 10,128,304 1 $ (956,897) Nov $ 833,683 $ 1,680,845 18% $ 971,736 $ 1,794,931 18% $ 980,627 $ 1,839,449 17% $ 1,003,683 $ 1,822,339 $ 23,056 17% 2.35% $ 10,432,138 1 $ (653,063) Dec $ 745,492 $ 2,326,337 260/6 $ 809,209 $ 2,604,139 26% $ 849,262 $ 2,688,711 25% $ 810,074 $ 2,632,412 $ (39,188) 25% 4.61 % $ 10,348,489 $ 736,712 Jan $ 654,803 $ 2,981,140 33% $ 663,820 $ 3,267,959 32% $ 843,316 $ 3,532,027 33% $ 776,953 $ 3,409,366 $ (66,363) 33% 7.87% $ 10,437,869 $ 647 332 Feb $ 766,855 $ 3,747,995 42% $ 964,265 $ 4,232,225 42% $ 1,108,886 $ 4,640,913 44% $ 960,155 $ 4,369,521 $ (148,731) 43% 13.41 % $ 10,253,609 $ 831 592 Mar $ 667,149 $ 4,415,144 49% $ 752,501 $ 4,984,725 49% $ 814,773 $ 5,455,686 51% $ 768,965 $ 5,138,486 $ (45,808) 50% 5.62% $ 10,247,738 $ 837 463 Apr $ 610,415 $ 5,025,560 56% $ 772,525 $ 5,757,251 57% $ 740,688 $ 6,196,374 58% $ 577,037 $ 5,715,523 $ (163,651) 57% 22.09% $ 9,953,623 $ 1 131 578 May $ 854,356 $ 5,879,915 66 % $ 997 088 $ 6,754,339 66% 1 $ 1,00 103 $ 7 204 477 1 681/6 $ 1,013,314 $ 6 72 8837 $ 5,211 67% 1 0,52% $ 10,033,914 $ (1,051,287 Jun $ 750,708 $ 6,630,624 74% $ 800,508 $ 7 554 846 74% $ 809 812 $ 8 014 289 75% $ 850 681 $ 7 579 518 $ 40,869 75% 5.05% $ 10,132,767 $ (952,434) Jul $ 625 087 $ 7,255,710 81 % $ 808 570 $ 8 363 416 82% $ 841 804 $ 8 856 092 83% $ 880 530 $ 8 460 049 $ 38, 727 83% 4.60% $ 10,225,719 $ 859 482 Aug $ 902 686 $ 8,158,396 91 % $ 972,880 $ 9,336,297 92% 1 $ 983,637 $ 9,839,729 92% Sep 1 $-_ 815,233 $ 8,973,629 100 % $ 824,363 $ 10,160,659 100 % 1 $ 810,458 $ 10 650186 1 100% YTO $ 8,460,049 $ (396,043) (4.47%) AVG: $ 747,802 AVG: $ 846,722 AVG: $ 887,516 AVG: $ 846,005 HI: $ 902,686 HI: $ 997,088 HE $ 1,108,886 HI: $ 1,013,314 LO: $ 610,415 LO: $ 663,820 LO: $ 740,688 LO: $ 577,037 $1,200, 000 $1,000, 000 $800,000 $600,000 $400,000 $200,000 $- Oct ' Includes General and TIRZ Funds General Sales Tax Revenue N 00 City of Euless Summary of/40 Additional Sales Tax FY 2014-15 Monthly YTD % of Total FY 2015-16 Monthly YTD % of Total FY 2016-17 Monthly YTD % of Total FY 2017-18 Monthly YTD Monthly Inc/(Dec) from PY % of Projected Mo % of Change from PY FY 2017-18 Projected Projected Over/(Under) Budget $2,771,302 Oct $ 186,791 $ 186,791 8% $ 205,799 $ 205,799 8% $ 214,705 $ 214,705 8% $ 204,664 $ 204,664 $ 10,042 8% 4.68% $ 2,532,076 $ 239,226 Nov $ 208,421 $ 395,212 18% $ 242,934 $ 448,733 18% $ 245,157 $ 459,862 17% $ 250,921 $ 455,585 $ 5,764 17% 2.35% $ 2,608,034 $ 163,268 Dec $ 186,373 $ 581,585 26% $ 202,302 $ 651,035 26% $ 212,316 $ 672,178 25% $ 202,518 $ 658,103 $ 9,797 25% 4.61 % $ 2,587,122 $ 184,180 Jan $ 163,701 $ 745,286 33% $ 165,955 $ 816,990 32% $ 210,829 $ 883,007 33% $ 194,238 $ 852,341 $ 16,591 33% 7.87% $ 2,609,467 $ 161,835 Feb $ 191,714 $ 936,999 42% $ 241,066 $ 1,058,056 42% $ 277,221 $ 1,160,228 44% $ 240,039 $ 1,092,380 $ 37,183 43% 13.41% $ 2,563,402 $ 207,900 Mar $ 166,787 $ 1,103,787 49% $ 188,125 $ 1,246,181 49% $ 203,693 $ 1,363,922 519/6 $ 192,241 $ 1,284,622 $ 11,452 50% 5.62% $ 2,561,935 $ 209,367 Apr $ 152,604 $ 1,256,390 56% $ 193,131 $ 1,439,313 57% $ 185,172 $ 1,549,094 58% $ 144,259 $ 1.428.881 $ 40,913 57% 22.09% $ 2,488,406 $ 282,896 May $ 213,589 $ 1,469,979 66% $ 249,272 $ 1,688,585 66% $ 252,026 $ 1,801,119 68% $ 253.328 $ 1,682,209 $ 1,303 67% 0.52% $ 2,508,478 $ 262,824 Jun $ 6 156,677$ 1,657,656 74% $ 200:12 ,2 204553 ,003,0572 75% $ 21217 $ 1,894,88 $ 10217 75% 5.05% 25,413902 $ 138,110 28 81% 147 2,8 % $$ 210,41 $ 2383% 23 ,,12 $ 9,$ 682 .60� $Jul $ 214,872 Aug $ 225,672 $ 2,039,600 91% 1 $ 243,220 $ 2,334,074 92% 1 $ 245,909 1 $ 2,459,932 1 92% Se $ 203.808 $ 2,243,408 100% 1 $ 206,091 $ 2,540,165 100% 1 $ 202,614 1 $ 2,662,547 1 100% AVG: $ 186,951 AVG: $ 211.680 AVG: $ 221,879 AVG: $ 211,501 HI: $ 225,672 HI: $ 249,272 HI: $ 277,221 HI: $ 253,328 LO: $ 152,604 LO: $ 165,955 LO: $ 185,172 LO: $ 144,259 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 Additional Sales Tax Reve I Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY 2014-15 11 FY 2015-16 ■ FY 2016-17 0 FY 2017-18 Gross Receipts Revenues As of June 30, 2018 CY Annual CYTD % of Budget PY Annual PYTD % of Change Budget Actual Collected Budget Actual CY to PY Electric $ 1,683,432 $ 1,293,115 76.8% $ 1,675,882 $ 1,274,129 1.5% Gas $ 380,000 $ 362,783 95.5% $ 385,000 $ 313,292 15.8% Telephone $ 309,000 $ 158,153 51.2% $ 300,000 $ 138,204 14.4% Sanitation $ 232,800 $ 189,407 81.4% $ 233,000 $ 172,820 9.6% Recycling $ 19,200 $ 15,392 80.2% $ 18,690 $ 14,578 5.6% Cable $ 658,000 $ 288,823 43.9% $ 778,000 $ 322,432 -10.4% Water/WW Utility $ 1,222,844 $ 884,164 72.3% $ 1,174,635 $ 831,853 6.3% Total Gross Receipt Taxes $ 4,505,276 $ 3,191,837 70.8% $ 4,565,207 $ 3,067,308 4.1 / Gross receipts taxes are collected from public utilities for the privilege of providing services within the City's limits. Fees are levied by local governments and passed through to consumers of the utilities in the form of service prices. Gross receipts taxes are 4.1% more than prior year and this is due to increases in all categories except Cable receipts. Oncor makes quarterly payments for Electric fees, which are based on kilowatt hours provided to customers within the City of Euless. This source represents 4.08% of the General Fund budgeted revenues. Gas payments are equal to 5% of the gross receipts on a quarterly basis. These receipts represent 0.92% of the General Fund budgeted revenues. " Telephone companies make payments based on a fee per number of access lines. This source represents 0.75% of General Fund budgeted revenues. * Republic Services makes monthly payments which are equal to 5% of sanitation gross receipts. These receipts represent 0.56% of the General Fund budgeted revenues. Recycling billing fees are levied by the City. Currently, the contract with Community Waste Disposal allows for 5% of gross receipts to be paid on a monthly basis. This source represents 0.05% of the General Fund budgeted revenues. " Revenue from the cable company is 5% of gross receipts on a quarterly basis. This source represents 1.6% of the General Fund budgeted revenues. " The Water and Wastewater Fund pays a 5% gross receipt fee of total Water and Wastewater Fund revenues to the General Fund. This source represents a steady income from month to month and is 2.97% of the General Fund budgeted revenues. 2-9 N 0 City of Euless Municipal Court Revenues FY 2015-16 FY 2016-17 FY 2017-18 Month MONTHLY CUMULATIVE % of Total MONTHLY % CHANGE PY % of MONTHLY CUMULATIVE Total MONTHLY % CHANGE PY MONTHLY CUMULATIVE MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $ 2,741,846 October $ 301,936 $ 301,936 10% -1.4% $ 235,353 $ 235,353 9% -22.1% $ 286,990 $ 286,990 21.9% $ 3,090,106 $ 348,260 November $ 253,083 $ 555,019 18% 33.5% $ 187,950 $ 423,303 16% -25.7% $ 203,702 $ 490,692 8.4% $ 2,903,903 $ 162,057 December $ 220,981 $ 776,000 25% -6.0% $ 173,786 $ 597,089 22% -214% $ 177,620 $ 668,312 2.2% $ 2,817,069 $ 75,223 January $ 229,954 $ 1,005,954 33% -2.9% $ 190,510 $ 787,599 299% -17.2% $ 223,551 $ 891,863 17.3% $ 2,876,265 $ 134,419 February $ 439,965 $ 1,445,919 47% 33.7% $ 284,182 $ 1,071,781 40% -35.4% $ 270,676 $ 1,162,539 -4.8% $ 2,676,103 $ 65,743 March $ 306,337 $ 1,752,256 57% 10.9% $ 328,807 $ 1,400,588 52% 7,3% $ 258,471 $ 1,421,010 -21.4% $ 2,605,046 $ 136,800 April $ 204,484 $ 1,956,740 63% -17.8% $ 197,221 $ 1,597,809 60% -3.6% $ 280,667 $ 1,701,677 42.3% $ 2,764,892 $ 23,046 May $ 275,689 $ 2,232,430 72% 22.5% $ 198,641 $ 1,796,450 67% -27.9% $ 203,057 $ 1,904,734 2.2% $ 2,731,903 $ (9,943) June $ 222,793 $ 2,455,223 79% -3.5% $ 231,245 $ 2,027,695 76% 3.8% $ 204,820 $ 2,109,554 -11.4% 1 $ 2,716,674 $ 25,172 $ 210,509 $ 2,665,732 86% -24.0% $ 231,320 $ 2,259,015 85% 9.9% ust $ 237,041 $ 2,902,772 94% 7.1% $ 218,851 $ 2,477,866 93% 7.7% tember LSe $ 187,949 $ 3,090,721 100% -21.8% $ 194,878 $ 2,672,745 100°/ 3.7%l $ 3,090,721 $ 2,672,745 $ 2,109,554 4.04% Municipal Court Monthly Revenues $500 $450 $400 0 o $350 0 -- $300 cu $250 r $200 -- $150 3 $100 0 y C/) $50 October November December January February March April May June July August September R FY 2015-16 ® FY 2016-17 ■ FY 2017-18 Juvenile Case Fund Revenues are included. City DFW Total I Total 2,475 123 2,598 2,598 2,103 69 2,172 4,770 2,189 79 2,268 7,038 2,266 59 2,325 9,363 2,321 92 2,413 11,776 1,226 96 1,322 13,098 1,933 113 2,046 15,144 2,038 118 2,156 17,300 2,310 105 2,415 19,715 1,801 69 1,870 21,585 2,187 59 2,246 23,831 2,043 83 2,126 25,957 24,892 1,065 25,957 95.9%1 4.1%1 100.0 City of Euless Case Volume Analysis FY 2016-17 DFW Monthly Total Cumulative Total 1,817 61 1,878 1,878 1,601 67 1,668 3,546 1,388 105 1,493 5,039 1,711 83 1,794 6,833 1,928 106 2,034 8,867 2,178 107 2,285 11,152 1,862 105 1,967 13,119 2,233 107 2,340 15,459 2,032 78 2,110 17,569 2,201 153 2,354 19,923 2,510 125 2,635 22,558 2,422 81 2,503 25,061 3.883 1.178 25.061 City 2,612 2,096 1,411 1,802 1,925 2, 335 2,312 2,017 1.756 DFW Monthly Total Cumulative Total 109 2,721 2,721 123 2,219 4,940 107 1,518 6,458 112 1,914 8,372 124 2,049 10,421 162 21297 12,718 214 2,526 15,244 176 2,193 17,437 155 1,911 19,348 1.282 19.348 )%Change from PY YTD % Change from PY 44,89% 44.89% 33.03% 39.31 1,67% 28.16% 6.69% 22.52 0.749/. 17.53% 0,53 % 14.04% 28.42%1 16.20% -6.28% 12.80% -9,43%1 10,13% Municipal Court Cases Filed by Month 3,000 2,500 2,000 I II 1,500 OFY 2017-18 DFW Airport 1,000 1111111111111111IFY 2017-18 City of Euless 500 +FY 2016-17 Totals 0 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Comparison of FY 2016-17 to FY 2017-18 City of Euless Development Revenues FY 2015-16 FY 2016-17 FY 2017-18 Month MONTHLY YTD % of Total MONTHLY YTD % of Total MONTHLY YTD MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $877, 300 October $ 79,178 $ 79,178 5% $ 83,341 $ 83,341 4% $ 319,882 $ 319,882 283.82% $ 7,352,652 $ 6,475,352 November $ 99,392 $ 178,570 10% $ 155,152 $ 238,493 12% $ 61,554 $ 381,436 (60.33%) $ 3,449,520 $ 2,572,220 December $ 147,018 $ 325,588 19% $ 80,451 $ 318,944 16% $ 131,664 $ 513,100 63.66% $ 2,965,185 $ 2,087,885 January $ 142,460 $ 468,048 27% $ 128,130 $ 447,074 22% $ 161,122 $ 674,222 25.75% $ 2,741,419 $ 1,864,119 February $ 113,445 $ 581,493 34% $ 142,300 $ 589,374 29% $ 110,937 $ 785,159 (22.04%) $ 2,501,173 $ 1,623,873 March $ 115,570 $ 697,063 40% $ 249,125 $ 838,499 41% $ 82,197 $ 867,356 (67.01%) $ 2,121,475 $ 1,244,175 April $ 151,979 $ 849,042 49% $ 95,273 $ 933,772 46% $ 153,513 $ 1,020,869 61.13% $ 2,142,867 $ 1,265,567 May $ 155,241 $ 1,004,283 58% $ 181,376 $ 1,115,148 55% $ 163,279 $ 1,184,148 (9.98%) $ 2,091,640 $ 1,214,340 June $ 140,106 $ 1,144,389 66% $ 245,346 $ 1,360,494 67% $ 106,420 $ 1,290,568 (56.62%) $ 1,934,170 $ 1,056,870 July $ 105,329 $ 1,249,718 72% $ 140,096 1 $ 1,500,590 74% August $ 379,602 $ 1,629,320 94% $ 418,656 $ 1,919,246 95% September $ 94,981 $ 1,724,301 100% $ 108,890 $ 2,028,136 100% Total $ 1,724,301 $ 2,028,136 $ 1,290,568 (5.14%) Development Revenues by Month $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 I October November December January 13 FY 2015-16 February March April U FY 2016-17 May June July 0 FY 2017-18 August September City of Euless Ambulance Revenues FY 2016-17 Month Medicare Medicaid Insurance Private Pay Total October $ 21,916 $ 6,045 $ 62,246 $ 17,881 $ 108,088 November $ 21,929 $ 6,519 $ 43,115 $ 8,558 $ 80,121 December $ 23,485 $ 5,001 $ 79,171 $ 15,611 $ 123,269 January $ 20,284 $ 3,807 $ 56,884 $ 5,664 $ 86,638 February $ 18,180 $ 3,814 $ 51,702 $ 8,138 $ 81,834 March $ 18,220 $ 5,141 $ 48,822 $ 5,690 $ 77,873 April $ 6,367 $ 4,824 $ 42,363 $ 14,454 $ 68,008 May $ 24,291 $ 1,266 $ 34,873 $ 4,264 $ 64,694 June $ 19,611 $ 2,790 $ 54,698 $ 4,537 $ 81,637 Jul $ 22,623 $ 5,125 $ 56,746 $ 4,731 $ 89,225 August $ 29,816 $ 4,022 $ 46,399 $ 1,169 $ 81,406 September $ 30,621 $ 7,171 $ 44,284 $ 5,272 $ 87,349 Totals $ 257,344 $ 55,526 $ 621,302 $ 95,970 $ 1,030,142 FY 2017-18 Month Medicare Medicaid Insurance Private Pay Total October $ 23,639 $ 4,934 $ 51,763 $ 3,880 $ 84,216 November $ 31,899 $ 7,305 $ 56,895 $ 3,785 $ 99,884 December $ 28,597 $ 6,329 $ 14,659 $ 5,691 $ 55,275 January $ 36,522 $ 6,583 $ 63,817 $ 12,132 $ 119,054 February $ 30,069 $ 8,021 $ 42,334 $ 7,750 $ 88,174 March $ 30,480 $ 4,233 $ 39,865 $ 9,816 $ 84,394 April $ 31,073 $ 3,998 $ 45,437 $ 9,931 $ 90,438 May $ 29,548 $ 4,232 $ 42,950 $ 393 $ 77,123 June $ 31,910 $ 6,124 $ 35,073 $ 8,166 $ 81,272 Jul August September Totals $ 273,737 $ 51,757 $ 392,793 $ 61,544 $ 779,831 5% 23% FY 2016-17 Year -to -Date --61% 119' ■Medicare a Medicaid ®Insurance 0 Private Pay FY 2017-18 Year -to -Date �50% 35% 890 ■Medicare ■ Medicaid ■ Insurance i Private Pay Pgtcl BETTERMENT FUND The following information is provided as a recap of FY 2014-15 through FY 2016-17 as well as an update for FY 2017-18 Fund Balance, beginning $34,737 $26,516 $21,841 $13,501 $13,501 Plus Receipts: Total Citizen Contributions $14,923 $14,955 $15,452 $15,500 $11,712 Less Deductions: Total Expenditures $23,144 $19,630 $23,792 $13,500 $2,949 Fund Balance, ending $26,516 $21,841 $13,501 $15,501 $22,264 Expenditure Detail Fiscal Year 2017-18 BUDGET ACTUAL 1+1=2 Program 2 $500 $1,195 Christmas Festival $2,600 $754 Honorarium 3 $10,400 $1,000 TOTAL 13 2 49 The Betterment Fund is supported by voluntary contributions from Euless Citizens via the water department. The contribution is used to beautify or otherwise improve the City of Euless. According to the Utility Billing receipts approximately 20.9% of all accounts make voluntary contributions. Breakdown of Expenditures Honorarium 34% 1+1=2 Program 40% FY 2018 Year -to -Date Expenditures Christmas Festivals 26% `- ' Year -to -Date figures reported through June 2018. z Supports free tree program at Arbor Daze. 3 Supports Library programming such as MasterWorks Music and Arts Series. 2-14 WATER Et WASTEWATER FUND, REVENUES Et EXPENDITURES Water Et Wastewater Revenues Water Et Wastewater Revenue Assumptions Water Et Wastewater Expenditures Water Service Rates Wastewater Service Rates Utility Rate History Water & Wastewater Revenues FY2018-2019 Wastewater 37% Other(1) Recycling 2% Penalties Reclaimed Water 1% 2% Water 55% 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 FY18 Budget to Water & Wastewater Actual Budget Estimated Budget FYI Proposed Revenues FY 17 FY 18 FY 18 FY 19 $ Diff % Diff. Interest Income(') $ 63,125 $ 30,000 $ 60,000 $ 75,000 $ 45,000 150% Sanitation $ 243,528 $ 218,400 $ 224,045 $ 224,045 $ 5,645 3% Water Service $ 12,517,495 $ 13,532,489 $ 13,532,489 $ 14,267,612 $ 735,123 5% Wastewater Service $ 8,386,398 $ 9,085,715 $ 9,085,715 $ 9,548,020 $ 462,305 5% Reclaimed Water Service $ 511,593 $ 475,984 $ 475,984 $ 563,251 $ 87,267 18% New Meters(') $ 77,862 $ 55,000 $ 60,000 $ 55,000 $ - 0% Reconnect FeesM $ 237,128 $ 230,000 $ 235,000 $ 235,000 $ 5,000 2% Inspection FeesM $ 393,976 $ 150,000 $ 200,000 $ 150,000 $ - 0% Miscellaneous(') $ 55,406 $ 35,000 $ 40,000 $ 35,000 $ 0% Penalties $ 239,864 $ 230,000 $ 230,000 $ 2307000 $ 0% Initiations/Transfer Fees(') $ 32,495 $ 30,000 $ 30,000 $ 30,000 $ 0% Recycling Fees $ 371,578 $ 384,282 $ 384,282 $ 384,282 $ - 0% Use of Rate Stabilization $ 210.840 $ 266,772 $ 266,772 $ 266,609 $ (163) (0%) Rate Stabilization Rebate $ (210,840) $ (266,772) $ (266,772) $ (266,609) $ 163 (0%) TOTAL REVENUES $ 23,130,448 $ 24,456,870 $ 24,557,515 $ 25,797,210 $ 1,340,340 5% Use of Reserves $ - $ 521,230 $ - $ 473,921 $ (47,309) (9%) TOTAL RESOURCES $ 23,130,448 $ 24,978,100 $ 24,557,515 $ 26,271,131 $ 1,293,031 5% 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) Wafer &Wastewater Revenue line items are aggregated in graph under "Other" 3-1 WATER & WASTEWATER FUND FY19 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMMONS Interest Income Projected to increase based on market outlook and investable balances. Sanitation Services Increase based on approved rate structure. Water Service Consumption is estimated to increase 1% over FY2018 year- end projections. Proposed increase of 300 per 1000 gallons with a 750 increase in the base rate for residential customers. Wastewater Service Anticipated treatment volume is relatively flat with FY2018 year- end projections. Proposed increase of 290 per 1000 gallons with a 250 increase in the base rate. Reclaimed Water Service Revenue projections are based on anticipated cost increase and expansion of service area. Rates per tier are based on 87% of the potable water rate per tier. Sale of New Meters Projected to remain flat with FY2018 budget. Reconnect Fees Projected to remain flat with FY2018 estimated. Inspection Fees Projected to remain flat with FY2018 budget. Miscellaneous Projected to remain flat with FY2018 budget. Penalties Projected to remain flat with FY2018 budget. Initiation & Transfer Fees Projected to remain flat with FY2018 budget. Recycling Fees Projected to remain flat with FY2018 budget. 3-2 Water & Wastewater Expenditures The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Proposed FY18 Budget to Water & Wastewater Actual Budget Estimated Budget FY19 Proposed Expenditures FY 17 FY 18 FY 18 FY 19 $ Diff % Diff. Water Office $ 449,344 $ 474,981 $ 474,981 $ 476,243 $ 1,262 0% Total -Finance $ 449,344 $ 474,981 $ 474,981 $ 476,243 $ 1,262 0% City Engineer $ 298,682 $ 364,501 $ 364,501 $ 369,821 $ 5,320 1% Water Production $ 7,678,566 $ 7,961,337 $ 7,956,337 $ 8,446,471 $ 485,134 6% Water Distribution $ 976,728 $ 1,089,964 $ 1,089,964 $ 1,177,137 $ 87,173 8% Wastewater Treatment $ 3,781,276 $ 4,542,215 $ 4,543,515 $ 4,884,966 $ 342,751 8% Meter Readinq $ 63.344 $ 68.847 $ 68,847 $ 70,396 $ 1,549 2% Total -Public Works $ 12,798,596 $ 14,026,864 $ 14,023,164 $ 14,948,791 $ 921,927 7% Recycling $ 25,058 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS/Information Services $ 570,333 $ 632,601 $ 632,601 $ 684,857 $ 52,256 8% Legal Services $ 64,596 $ 85,000 $ 85,000 $ 85,000 $ - 0% Non -Departmental $ 8,309,044 $ 9,177,888 $ 8,901,786 $ 9,528,769 $ 3507881 4% Total -Non Departmental $ 8,969,031 $ 9,936,789 $ 9,660,687 $ 10,339,926 $ 403,137 4% Total Operating Expenses $ 22,216,971 $ 24,438,634 $ 24,158,832 $ 25,764,960 $ 1,326,326 5% Capital Expenses $ 13,257 $ 521,230 $ 322,309 $ 473,921 $ 47,309 9% Total Expenses $ 22,230,228 $ 24,959,864 $ 24,481,141 $ 26,238,881 $ 1,279,017 5% 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 M WATER SERVICE RATES Current Rates: Proposed Rates: Meter arge: eter arge: Meter Size (inches) Monthly Charge Meter Size (inches) Monthly Charge 5/8-3/4 $ 11.75 5/8-3/4 $ 12.50 1 $ 13.73 1 $ 14.61 1 1 /2 $ 19.25 1 1 /2 $ 20.47 2 $ 31.88 2 $ 33.91 3 $ 64.84 3 $ 68.98 4 $ 114.31 4 $ 121.61 5 $ 180.25 5 $ 191.76 6 $ 257.20 6 $ 273.62 Residential Volume Charge per 1,000 gallons (tgals) Residential o ume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 3.58 0-2 tgals $ 3.88 3-8 tgals $ 4.51 3-8 tgals $ 4.81 9-15 tgals $ 5.08 9-15 tgals $ 5.38 16-35 tgals $ 5.61 16-35 tgals $ 5.91 Over 35 tgals $ 6.21 Over 35 tgals $ 6.51 mg a FarniIV Residential Rate Stabilization a un ina a Familv Residential Rate Stabilization a un 30¢ per 1,000 (tgals) up to 15 tgals/monthly 300 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 30¢/tgal $ 266,772 Estimated total refund @ 30¢/tgal $ 266,609 Estimated refund volume in tgals: 889,240 Estimated refund volume in tgals: 888,698 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 $ 4.84 0-2 tgals $ 5.14 3-8 tgals $ 4.84 3-8 tgals $ 5.14 9-15 tgals $ 5.08 9-15 tgals $ 5.38 16-35 tgals $ 5.61 16-35 tgals $ 5.91 Over 35 tgals $ 6.21 Over 35 tgals $ 6.51 Other o ume Charges per 1,000 gallons (tgals) ter Volume Charges per 1,000 gallons (tgals) Commercial & Multi -family $ 4.84 Commercial & Multi -family $ 5.14 Fire Hydrant & Gas Wells $ 10.10 Fire Hydrant & Gas Wells $ 10.40 Supplemental Irrigation $ 10.10 Supplemental Irrigation $ 10.40 Reclaimed Volume Charge per 1,000 gallons (tgals) ec acme o ume Charge per 1,000 gallons (tgals) Non -Boosted $ 1.71 Non -Boosted $ 1.79 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ 4.26 0-8 tgals $ 4.47 9-15 tgals $ 4.47 9-15 tgals $ 4.68 16-35 tgals $ 4.94 16-35 tgals $ 5.14 Over 35 tgals $ 5.46 Over 35 tgals $ 5.66 Construction & Gas Wells $ 8.59 Construction & Gas Wells $ 8.84 3-4 M V WASTEWATER SERVICE RATES Current Rates: Proposed Rates: Residential aseCharge: Residential BaseCharge: Base Charge: Base Charge: Within Corporate Limits $ 10.50 Within Corporate Limits $ 10.75 Outside Corporate Limits $ 15.00 Outside Corporate Limits $ 15.25 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 90% of metered water up to 12,000 gallons) (based on 90% of metered water up to 12,000 gallons) Within Corporate Limits $ 3.98 Within Corporate Limits $ 4.27 Outside Corporate Limits $ 3.98 Outside Corporate Limits $ 4.27 Commercial and IndustrialCharges: Commercial and IndustrialCharges: Base Charge: Base Charge: Within Corporate Limits $ 10.50 Within Corporate Limits $ 10.75 Outside Corporate Limits $ 15.00 Outside Corporate Limits $ 15.25 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 100% of metered water) (based on 100% of metered water) Within Corporate Limits $ 3.98 Within Corporate Limits $ 4.27 Outside Corporate Limits $ 3.98 Outside Corporate Limits $ 4.27 439 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 FYI $7.75 $2.27 $3.09 $3.64 $3.97 $4.50 FYI $7.95 $2.27 $3.20 $3.75 $4.10 $4.66 FY12 $7.95 $2.48 $3.41 $3.98 $4.36 $4.96 FYI $8.45 $2.48 $3.41 $3.98 $4.51 $5.11 FY14 $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 FY17 $10.75 $3.44 $4.37 $4.94 $5.47 $6.07 FYI $11.75 $3.58 $4.51 $5.08 $5.61 $6.21 FYI Proposed $12.50 $3.88 $4.81 $5.38 $5.91 $6.51 WASTEWATER DRAINAGE FEE 90% of Metered Lot Less Year Base Rate Water Year Than 5 Acres FYI $6.00 $2.53 FY10 $2.50 FYI $6.75 $2.66 FYI $2.50 FY12 $6.75 $2.70 FY12 $2.50 FY13 $7.25 $2.83 FYI $2.50 FY14 $7.25 $3.19 FY14 $2.50 FY15 $7.75 $3.33 FY15 $2.50 FYI $8.50 $3.59 FY16 $2.50 FY17 $9.50 $3.72 FY17 $2.50 FYI $10.50 $3.98 FYI $2.75 FYI Proposed $10.75 $4.27 FY19 Proposed $2.75 cm OTHER FUNDS, REVENUES Et EXPENDITURES All Other Enterprise Operating Funds Special Revenue Operating Funds Short -Term Motor Vehicle Rental Tax %o EDC Sales Tax Summary of Revenues Y4 o CCPD Sales Tax Summary of Revenues Internal Service Operating Funds Insurance and Benefits, CYTD Risk Management Et Workers Comp, CYTD Debt Service Operating Funds LIS 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 FY18 Budgetto Enterprise Actual Budget Estimated Budget FYI Proposed Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff. Service Center Fund: Revenues $ 1,317,509 $ 1,284,986 $ 1,282,836 $ 1,309,899 $ 24,913 2% Operating Expenses $ 1,110,299 $ 1,284,986 $ 1,232,036 $ 1,309,899 $ 24,913 2% Use of Reserves $ - $ 42,800 $ - $ 81,500 $ 38,700 90% Capital Expenses $ 39,532 $ 42,800 $ 17,800 $ 81,500 $ 38,700 90% Drainage Utility System: Revenues $ 731,978 $ 810,212 $ 811.162 $ 814,000 $ 3,788 0% Operating Expenses $ 649.748 $ 807,617 $ 807,617 $ 813,404 $ 5,787 1% Use of Reserves Capital Expenses $ $ - 75,000 $ $ 100,000 $ 96,455 $ 80,000 $ (20,000) (20%) 100,000 $ 100,000 $ 80,000 $ (20,000) (20%) Recreation Classes: Revenues $ 734,589 $ 679,430 $ 714,651 $ 716,030 $ 36,600 5% Operating Expenses $ 700,183 $ 650,806 $ 670,336 $ 670,481 $ 19,675 3% Use of Reserves $ - $ 56,743 $ 12.428 $ 83,840 $ 27,097 48% Capital Expenses $ 25,829 $ 56,743 $ 56,743 $ 83,840 $ 27,097 48% Arbor Daze: Revenues $ 66,275 $ 80,000 $ 80,000 $ 80,000 $ - 0% Operating Expenses $ 66.274 $ 79,500 $ 79,500 $ 80,000 $ 500 1% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 4,335,978 $ 4,540,896 $ 4,399,687 $ 4,636,280 $ 95,384 2% 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. 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 Actual Budget Estimated Proposed Budget FY18 Budget to FY19 Proposed Funds FY 17 FY 18 FY 18 FY 19 $ Diff % Diff. Hotel/Motel: Revenues $ 802,874 $ 924,450 $ 777,690 $ 869,690 $ (54,760) (6%) Operating Expenses $ 656,361 $ 772,821 $ 772,821 $ 843,868 $ 71,047 9% Use of Reserves $ - $ 219,355 $ 286,486 $ 75,000 $ (144,355) (66%) Capital Expenses $ 5,606 $ 219,355 $ 291,355 $ 75,000 $ (144,355) (66%) Juvenile Case: Revenues $ 91,734 $ 91,800 $ 94,000 $ 94,000 $ 2,200 2% Operating Expenses $ 62,563 $ 90,167 $ 90,167 $ 81,317 $ (8,850) (10%) Use of Excess Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% EDC'/20 Sales Tax: Revenues $ 5,331,415 $ 5,546,154 $ 5,1497990 $ 5,495,559 $ (50,595) (1%) Operating Expenses $ 3,693,719 $ 4,246,179 $ 4,246,179 $ 4,442,163 $ 195,984 5% Use of Reserves $ 677,278 $ 2,367,910 $ 626,775 $ 2,044,876 $ (323,034) (14%) Capital Expenses $ 2,314,974 $ 2,367,910 $ 1,530,586 $ 2,044,876 $ (323,034) (14%) CCPD%0 Sales Tax: Revenues $ 2,678,584 $ 2,738,659 $ 2,525,429 $ 2,683,915 $ (54,744) (2%) Operating Expenses $ 2,453,484 $ 2,719,514 $ 2,506,656 $ 2,676,714 $ (42,800) (2%) Use of Reserves $ 45,972 $ 188,282 $ 150,112 $ 105,970 $ (82,312) (44%) Capital Expenses $ 271,072 $ 188,282 $ 168,885 $ 105,970 $ (82,312) (44%) Police Seized Assets Fund: Revenues $ 2,445 $ 1,250 $ 3,650 $ 3,500 $ 2,250 180% Operating Expenses $ 99,634 $ 61,956 $ 61,956 $ 61,506 $ (450) (1%) Use of Reserves $ 130,864 $ 60,706 $ 58,306 $ 58,006 $ (2,700) (4%) Capital Expenses $ 33,675 $ - $ - $ - $ - 0% Police Drug Fund: Revenues $ 19,077 $ 17400 $ 9,431 $ 7,300 $ 5,900 421% Operating Expenses $ 9,381 $ 500 $ 500 $ 500 $ - 0% Use of Reserves $ - $ 200,000 $ - $ 200,000 $ - 0% Capital Expenses $ - $ 200,000 $ - $ 200,000 $ - 0% Grant Fund: --- Revenues $ 281,032 $ 235,537 $ 235,537 $ 151,118 $ (84,419) (36%) Operating Expenses $ 276,299 $ 235,537 $ 235,537 $ 151,118 $ (84,419) (36%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Car Rental Tax: Revenues $ 14,458,792 $ 13,625,352 $ 14,732,884 $ 14,835,765 $ 1,210,413 9% Operating Expenses $ 11,758,682 $ 10,941,129 $ 11,765,987 $ 11,957,268 $ 1,016,139 9% Use of Reserves $ - $ 2,026,439 $ - $ 3,846,239 $ 1,819,800 90% Capital Expenses $ 2,490,306 $ 2,026,439 $ 1,645,100 $ 3,846,239 $ 1,819,800 90% Glade Parks TIRZ: Revenues $ 966,338 $ 1,362,650 $ 1,259,673 $ 1,658,217 $ 295,567 22% Operating Expenses $ 779,744 $ 965,350 $ 965,350 $ 1,130,249 $ 164,899 17% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Cable PEG Fund: Revenues $ 128,244 $ 130,400 $ 123,240 $ 120,300 $ (10,100) (8%) Operating Expenses $ 36,868 $ 120,000 $ 120,000 $ 120,000 $ - 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% 4-2 Corrected Special Revenue Funds Actual FY 17 Budget FY 18 Estimated FY 18 Proposed Budget FY 19 FYI Budget to FY19 Proposed $ Diff % Diff. Midtown PID: Revenues $ 607,588 $ 988,302 $ 988,301 $ 1,114,529 $ 126,227 13% Operating Expenses $ 598,755 $ 988,302 $ 988,302 $ 1,114,529 $ 126,227 13% Use of Reserves $ - $ - $ 1 $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Midtown TIRZ: Revenues $ - $ - $ - $ 37,820 $ 37,820 0% Operating Expenses $ - $ - $ - $ 37,820 $ 37,820 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% 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 Euless Development Corporation (EDC) '/2¢ Sales Tax Fund is used to account for the '/2¢ 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) '/,¢ 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 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. The Midtown 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. 4-3 a A City of Euless Car Rental Tax Revenues FY 2014-15 Monthly YTD FY 2015-16 Monthly YTD FY 2016-17 Monthly YTD FY 2017-18 Monthly YTD Monthly Increase/ (Decrease) from PY Monthly % of Change from PY FY 2017-18 Projected Projected Over/(Under) Budget $ 13,590,352 Oct $ 1,162,686 $ 1,162.686 $ 1,081,207 $ 1,081,207 $ 1,177,860 $ 1,177,860 $ 1,256,876 $ 1,256,876 $ 79,015 7% $ 15,140,637 $ 1.550,285 Nov $ 1,140,859 $ 2.303,545 $ 1,159.740 $ 2,240,947 $ 1,271,390 $ 2,449,251 $ 1405,339 $ 2,662,214 $ 133,948 11% $ 15,422,523 $ 1,832,171 Dec $ 1,372,846 $ 3,676,392 $ 1.366,113 $ 3.607,060 $ 1,283,750 $ 3,733,001 $ 1,436,228 $ 4,098.442 $ 152,477 12% $ 15,577,808 $ 1,987,456 Jan $ 1,073,442 $ 4,749,834 $ 1,182,459 $ 4,789,519 $ 1,188,025 $ 4,921 026 $ 1.302,252 $ 5,400,694 $ 114,227 10% $ 15,571,828 $ 1,981,476 Feb $ 994,501 $ 5,744,335 $ 1,153,772 $ 5,943,291 $ 1,046,056 $ 5,967,082 $ 1,068,296 $ 6,468,990 $ 22,240 2% $ 15,382,260 $ 1,791,908 Mar $ 1,055,870 $ 6,800,205 $ 1,015,086 $ 6,958,377 $ 1,049,523 $ 7,016,605 $ 988,147 $ 7,457,137 $ 61,376 6% $ 15,079,632 $ 1,489,280 Apr $ 1,031,923 $ 7,832,128 $ 1,016,834 $ 7,975,211 $ 997,756 $ 8,014,361 $ 1,049,097 $ 8,506,234 $ 51,340 5% $ 15,059,621 $ 1,469,269 Ma $ 1.358,483 $ 9,190,611 $ 1,270,742 $ 9.245,953 $ 1,198,362 $ 9,212.724 $ 1,344,987 $ 9,851,220 $ 146,624 12% $ 15.172,168 $ 1,581,816 Jun $ 1,288,557 $ 10,479,167 $ 1,432,298 $ 10,678,250 $ 1.274,820 $ 10,487,544 $ 1,273.942 $ 11,125,162 $ 878 0% $ 15,051,446 $ 1.461,094 Jul $ 1,237,933 $ 11,717,100 $ 1,404,649 $ 12,082,899 $ 1.239,250 $ 11,726,794 $ 1,303,922 $ 12,429,085 $ 64,672 5% $ 15,038,535 $ 1,448,183 Au $ 1,263,602 $ 12,980,702 $ 1,331,051 $ 13,413,950 $ 1,253,442 $ 12,980,235 Sep _ $ 1.194.448 $ 14,175.150 $ 1,219,855 $ 14,633,805 $ 1,208,565 $ 14,188,800 AVG: $ 1,181,263 HI: $ 1,372,846 LO: $ 994,501 $1,600,000 $1,400,000 - $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 i $0 f AVG: $ 1,219,484 HI: $ 1,432,298 LO: $ 1.015,086 Y I U y IZ,4ZU'ut35 AVG: $ 1,182,400 AVG: $ 1,242,908 HI: $ 1,283,750 HI: $ 1,436,228 LO: $ 997,756 LO: $ 988,147 Car Rental Tax Revenues b /UZ,Z91 ti% FOR © FY 2014-15 ■ FY 2015-16 ■ FY 2016-17 ■ FY 2017-18 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. City of Euless Summary of %0 EDC Sales Tax Monthly Mo % of Projected FY 2014-15 % of FY 2016-16 % of FY 2016-17 % of FY 2017-18 Inc/(Dec) %of Change FY 2017-18 Over/(Under) Monthly YTD Total Monthly YTD Total Monthly YTD Total Monthly YTD from PY Projected from PY Projected Budget $ 5,542,604 Oct $ 373,581 $ 373,581 8% $ 411,597 $ 411,597 8% $ 429,411 $ 429,411 8% $ 409,328 $ 409,328 $ 20,083 8% 4.68% $ 5,064,152 $ 478,452 Nov $ 416,842 $ 790,422 18% $ 485,868 $ 897,465 18% $ 490,313 $ 919,724 17% $ 501,842 $ 911,169 $ 11,528 17% 2.35% $ 5,216,069 $ 326,535 Dec $ 372,746 $ 1.163,169 26% $ 404,604 $ 1,302,070 26% $ 424,631 $ 1,344,355 25% $ 405,037 $ 1,316,206 $ 19,594 25% 4.61 % $ 5,174,244 $ 368,360 Jan $ 327,401 $ 1,490,570 33% $ 331,910 $ 1,633,980 32% $ 421,658 $ 1,766,013 33% $ 388.477 $ 1,704,683 $ 33,181 33% 7.87% $ 5,218,934 $ 323,670 Feb $ 383,428 $ 1,873,997 42% $ 482,133 $ 2,116,112 42% $ 554,443 $ 2,320,456 44% $ 480,078 $ 2,184,760 $ 74,365 43% 13.41% $ 5,126,805 $ 415,799 Mar $ 333,575 $ 2,207,572 49% $ 376,250 $ 2,492,363 49% $ 407,387 $ 2,727,843 51 % $ 384,483 $ 2,569,243 $ 22,904 50% 5.62 % $ 5,123,869 $ 418,735 Apr $ 305,208 $ 2,512,780 56% $ 386,263 $ 2,878,625 57% $ 370,344 $ 3,098.187 58% $ 288,519 $ 2,857,762 $ 81,825 57% 22.09% $ 4,976,812 $ 565,792 May $ 427,178 $ 2,939,958 66% $ 498,544 $ 3,377,169 66% $ 504,051 $ 3,602,238 68% $ 506,657 $ 3,364,418 $ 2,605 67% 0.52% $ 5,016,957 $ 525,647 Jun $ 375,354 $ 3,315,312 74% $ 400,254 $ 3,777,423 74% $ 414,906 $ 4,40%1 425.341 $ 3,789,759 $ 20,435 75% 5.05% $ 5,066,383 $ 476,221 , $ 3,627,855 81% $ 404,285 $ 4,181,708 82% $ 420902 , 8,046 8% 440,265 $ 4,230,024 $ 63Jul , 83% 4.60% 1 $ 5,112,860 $ 429,744 Aug $ 451,343 $ 4,071.198 91% $ 486,440 $ 4,668,148 92% $ 491,818 $ 4,919,864 92% Se $ 407,616 $ 4,486,815 100% $ 412,181 $ 5,080,330 100% $ 405,229 $ 5,325,093 1 100% , . u . Y, , y y l Iuo,ucc/ w.41io/ AVG: $ 373,901 AVG: $ 423,361 AVG: $ 443,758 AVG: $ 423,002 HI: $ 451,343 HI: $ 498,544 HI: $ 554,443 HI: $ 506,657 LO: $ 305,208 LO: $ 331,910 LO: $ 370,344 LO: $ 288,519 U7 A City of Euless Summary of 1/40 CCPD Sales Tax FY 2014-15 Monthly YTD % of Total FY 2015-16 Monthly YTD % of Total FY 2016-17 Monthly YTD % of Total FY 2017-18 Monthly YTD Monthly Inc/(Dec) from PY % of Projected Mo % of Change from PY FY 2017-18 Projected Projected Over/(Under) Budget $ 2,735,459 Oct $ 184,638 $ 184,638 8% $ 202,495 $ 202,495 8% $ 212,291 $ 212,291 8% $ 202,952 $ 202,952 $ (9,339) 8.07% 4.40 % $ 2 513 775 $ 221.684 Nov $ 209,096 $ 393,734 18% $ 230,203 1 $ 432,698 17% $ 242,012 $ 454,303 17% $ 250,833 $ 453,784 $ 8,821 17.26% 3.64% $ 2,628,406 $ 107,053 Dec $ 183,778 $ 577,512 26% $ 199,740 $ 632,438 25% $ 210,563 $ 664.866 25% $ 201.790 $ 655,575 $ 8,773 25.25% 4.17% $ 2,596,304 $ 139,155 Jan $ 162,402 $ 739.914 33% $ 164,728 $ 797,166 32% $ 208,659 $ 873.525 33% $ 194,063 $ 849,638 $ (14,596) 32.5O% 7.00% $ 2,614,444 $ (121,015) Feb $ 190,704 $ 930,618 42% $ 228,749 $ 1,025,915 41% $ 275,639 $ 1,149,163 43% $ 239,834 $ 1,089,472 $ 35,805 42.30% 12.99% $ 2,575,870 $ (159,589) Mar $ 165,377 $ 1,095,996 49% $ 186,088 $ 1,212,003 49% $ 201,945 $ 1,351,108 51 % $ 192,542 $ 1,282,013 $ 9,403 49.84% 4.66% $ 2,572,038 $ (163,421) Apr $ 150,035 $ 1,246,030 56% $ 191,429 $ 1,403 432 56% $ 184,814 $ 1,535,922 58% $ 143,416 $ 1,425,428 $ (41,400) 57.18% 22.40% $ 2,493,027 $ (242,432) May $ 211,579 $ 1,457 609 65% $ 246,123 $ 1,649 555 66% $ 250,299 $ 1,786,221 68% $ 251,570 $ 1,676 998 $ 1,271 66.84% 0.51% $ 2,508,840 $ (226,619) Jun $ 185984 $ 1,643,593 74% $ 197,879 $ 1,847434 74% $ 201530 $ 1987,751 75% $ 211984 $ 1,888,982 $ 10454 74.62% 5.19% $ 2531428 $ 204031 Jul $ 164,678 $ 1,808,271 81% $ 200,280 $ 2,047 714 82% $ 209,772 $ 2 197,524 83% $ 219 258 $ 2,108 240 $ 9 486 82.60% 4.52% $ 2,552 264 $ 183 195 Aug $ 224 480 $ 2,032,752 91 % $ 241 151 $ 2 288 865 92% $ 245,616 $ 2 443 140 92% Se $ 202,297 $ 2,235,049 100% $ 204 195 $ 2,493,059 100% $ 202,282 $ 2,645,422 100% AVG: $ 186,254 HI: $ 224.480 LO: $ 150.035 $350,000 $300,000 r u a c, y lob,ms) AVG: $ 207,755 AVG: $ 220,452 AVG: $ 210,824 HI: $ 246,123 HI: $ 275.639 HI: $ 251,570 LO: $ 164,728 LO: $ 184,814 LO: $ 143.415 '/40 CCPD Sales Tax Revenue $250,000 I $200,000 ) $150,000 $100,000 $50,000 $ Oct Nov Dec Jan Feb Mar Apr May Jun u FY 2014-15 U FY 2015-16 d FY 2016-17 ■ FY 2017-18 t4.V07b) Jul Aug Sep Internal Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. Internal Service Funds Actual FY 17 Budget FY 18 Estimated FY 18 Proposed Budget FY 19 FY18 Budget to FY19 Proposed $ Diff % Diff. Equipment Replacement: Revenue $ 3,390,670 $ 2,399,920 $ 2,426,387 $ 2,008,842 $ (391,078) (16%) Operating Expenses $ 3,474,784 $ 1,935,783 $ 1,925,283 $ 1,326,500 $ (609,283) (31%) Use of Excess Reserves $ 84,114 $ - $ - $ - $ - - Insurance: Revenue $ 6,882,873 $ 8,219,059 $ 8,292,644 $ 7,559,893 $ (659,166) (8%) Operating Expenses $ 7,157,766 $ 8,151,422 $ 8,151,422 $ 7,514,893 $ (636,529) (8%) Use of Reserves $ 274,893 $ 100,000 $ - $ - $ (100,000) (100%) Capital Expenses $ - $ 100,000 $ - $ - $ (100,000) (100%) Risk/WC Management: Revenue $ 967,478 $ 1,019,938 $ 1,034,813 $ 1,079,938 $ 60,000 6% Operating Expenses $ 844,032 $ 998,892 $ 998,892 $ 1,008,720 $ 9,828 1% Use of Reserves $ - $ 311,500 $ - $ 426,000 $ 114,500 37% Capital Expenses $ - $ 311,500 $ 137500 $ 426,000 $ 114,500 37% 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/Workers' Compensation Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 4-7 Insurance & Benefits - FY2018-19 FY2019 Proposed Revenues: City Contribution For Employees and Dependents $ 5,588,857 Employee Contribution Employee/Retiree Contribution $ 1,933,536 Interest Income $ 37,500 Total Operating Revenues FY2019 Proposed Expenses: Operating Expenses Operations $ 194,622 Claims $ 4,995,619 Prescription Claims $ 615,699 Re -Insurance Fee $ 797,279 Insurance Services $ 226,715 Wellness Programs $ 5,000 OPEB Trust Contribution $ 679,959 Total Operating Expenses Capital Expenses Capital Carryover $ - Total Capital Expenses FY2019 Proposed Budget Reserves - Health 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 $ 2,767,051 FY2017 $ 2,492,157 FY2018 (estimated) $ 2,633,379 FY2019 (projected) $ 2,678,379 Goal $ 2,676,744 $ 7,559,893 $ 7,514,893 $ 7,514,893 4-8 Risk Management & Workers' Comp FY2018-19 FY2019 Proposed Revenues: Transfers General $ 242,000 Water & Wastewater $ 242,000 Interest Income $ 23,000 FEMA/Generator Grant - PW $ 51,000 Charges Workers' Comp $ 512,160 Employee Assistance $ 9,778 Total Operating Revenues $ 1,079,938 FY2019 Proposed Expenses: Operating Expenses Risk Management $ 548,183 Worker's Compensation $ 460,537 Total Operating Expenses $ 1,008,720 Capital Expenses Capital Carryover $ 298,000 Recommended Capital Expenses $ 128,000 Total Capital Expenses FY2019 Proposed Budget Reserves $ 426,000 $ 1,434,720 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 $ 1,992,931 FY2017 $ 2,116,376 FY2018 (estimated) $ 2,138,797 FY2019 (projected) $ 1,784,015 Goal $ 800,000 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 17 Budget FY 18 Estimated FY 18 Proposed Budget FY 19 FY18 Budget to FY19 Proposed $ Diff % Diff. General Obligation Debt Revenues $ 4,949,162 $ 5,907,923 $ 6,059,049 $ 5,945,013 $ 37,090 1% Operating Expenses $ 5,856,790 $ 5,649,042 $ 5,854,669 $ 6,017,320 $ 368,278 7% Use of Reserves $ 907,628 $ - $ - $ 72,307 $ 72,307 0% Star Center Debt Revenues $ 712,057 $ 706,300 $ 708,900 $ 711,390 $ 5,090 1% Operating Expenses $ 711,955 $ 706,300 $ 706,300 $ 708,830 $ 2,530 0% Use of Reserves $ - $ - $ - $ - $ - 0% EDC Debt Service Revenues $ 47,115 $ 36,372 $ 36,383 $ 249,054 $ 212,682 585% Operating Expenses $ 47,016 $ 36,372 $ 36,372 $ 249,054 $ 212,682 585% Use of Reserves $ - $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 944,200 $ 1,195,689 $ 950,828 $ 1,502,987 $ 307,298 26% Operating Expenses $ 944,100 $ 1,195,689 $ 949,992 $ 1,502,987 $ 307,298 26% Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Golf Course Debt Revenues $ 590,267 $ 595,826 $ 596,206 $ 589,440 $ (6,386) (1%) Operating Expenses $ 590,075 $ 595,826 $ 595,826 $ 589,040 $ (6,786) (1%) Use of Reserves $ - $ - $ - $ - $ _ Doha 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 '/z¢ 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 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 Capital Et Supplemental Requests by Fund Capital £t Supplemental Requests by Department FY2018-191nfrastructure Plan Memo, Projected Equipment Replacement Fund Fleet Transfers Proposed Fleet Purchases C Capital & Supplemental Requests 2019 by Fund Ref # Dept Division *Fund Program Description Program Type Program Cost Totals Dept Ranking Funded 1 Non -departmental Non -departmental General HOME/CPR Funding- Capital $ 150,000 $ 150,000 1 Yes No 2 Admin Svcs Human Resources General Career Prep Program Capital $ 15,000 $ 165,000 1 Yes No 3 CIVIC Communications General Multi -Media Intern Capital $ 10,500 $ 175,500 1 Yes No 4 Planning & Development Inspection Services General Third -Party Plan Review and Construction Inspection Capital $ 35,000 $ 210,500 1 Yes No 5 Planning & Development Inspection Services General Scanning Service Capital $ 20,000 $ 230,500 2 Yes No 10 Admin Svcs Information Svcs General Hardware/Software Replacement^ Capital $ 10,000 $ 240,500 2 Yes No 13 Admin Svcs Information Svcs General Laserfiche License Upgrade 'pf't- Capital $ 89,790 $ 330,290 5 Yes No 16 PW Street Maintenance General Public Works Yard Reconstruction - Phases II and III -f Capital $ 220,000 $ 550,290 2 Yes No 20 Fire EMS/Suppression General Exercise Equipment Replacement ,/ Capital $ 3,000 $ 553,290 3 Yes No 21 Fire Fire Marshal General Part-time Fire Inspectors / Capital $ 23,400 $ 576,690 2 Yes No 23 Fleet & Fac Fac Maintenance General HVAC Repairs and Upgrades- Police and Courts Capital $ 370,0b0 $ 946,690 2 Yes No 24 Fleet & Fac Fac Maintenance General MagnaGrip System Additions , Capital $ 21,000- $ 967,690 3 Yes No 26 Fleet & Fac Fac Maintenance General Window Treatment Replacement - Building D Capital $ 6,200 $ 973,890 5 Yes No 29 PD Administration General Brazos Ticket Writer Replacement Capital $ 67,043 $ 1,040,933 1 Yes No 34 PD Administration General Furniture Replacement ' Capital $ 11,500 $ 1,052,433 6 Yes No 41 PACS Recreation General Floor Replacement - Recreation Center Capital $ 95,400 $ 1,147,833 1 Yes No 42 PACS Aquatics General Aquatic Park Slide Resurfacing ✓ Capital $ 15,0Ob $ 1,162,833 2 Yes No 44 PACS Recreation General Locker Room Upgrade -- Capital $ 12,000 $ 1,174,833 4 Yes No 47 PACS Aquatics General Umbrella Fabric Replacement Capital $ 15,000 $ 1,189,833 7 Yes No 48 PACS Recreation General Lobby Furniture Replacement - Recreation Center-- Capital $ 29,500 $ 1,219,333 8 Yes No 49 PACS Parks General Coverworx Shelter -Bob Eden Park ✓ Capital $ 25,000 $ 1,244,333 9 Yes No 50 PACS Senior Center General Treadmill Replacement ✓ Capital $ 23,175 $ 1,267,508 10 Yes No 21t Non -departmental Non -departmental General Transfer to Misc Street Repairs - Capital $ 75,000 $ 1,342,508 Yes No -+ Non -departmental Non -departmental General Transfer to Misc Screening Wall Repair - Capital $ 25,000 $ 1,367,508 Yes No Non -departmental Non -departmental General Transfer to General Emergency Contingency Reserve Capital $ 500,000 $ 1,867,508 Yes No 18 Fire EMS/Suppression General Firefighters/Pa ra medics(3)1, Capital $ 12,660 $ 1,880,108 1 Yes No 19 Fire Fire Marshal General Audio/Visual System Replacement Capital $ 4,220 $ 1,884,328 2 Yes No 38 PD Patrol General Equipment for New Patrol Officer^ Capital $ 12,500 $ 1,896,828 10 Yes No 39 PD Code Compliance General Truck for New Code Officer^ Capital $ 29,000 $ 1,925,828 11 Yes No 10 Admin Svcs Information Svcs General Hardware/Software Replacement^ Supplemental $ 277,000 $ 277,000 2 Yes No 11 Admin Svcs Courts General Court Technology Supplemental $ 45,000 $ 322,000 3 Yes No 40 PD Administration General Integrated Camera/Taser System Supplemental $ 56,279 $ 378,279 1 Yes No 22 Fleet & Fac Fac Maintenance General HVAC System Improvements Supplemental $ 35,000 $ 413,279 1 Yes No 53 PACS Parks General Tree Trimming Services Supplemental $ 7,500 $ 420,779, 13 Yes No 17 PW Streets General Field Tech 1 -� ' Supplemental $ 66,455 $ 487,234 1 Yes No PW Streets General Transfer to FY2019 Street Improvements Supplemental $ 425,000 $ 912,234 Yes No 18 Fire EMS/Suppression General Firefighters/Paramedics (3)^ Supplemental $ 321,018 $ 1,233,252 1 Yes No 38 PD Patrol General Patrol Officer^ Supplemental $ 65,081 $ 1,298,333 2 Yes No 39 PD Code Compliance General Code Officer^ Supplemental $ 91,007 $ 1,389,340 3 Yes No 'Fund subject to change. ^ Project contains both Capital and Supplemental Requests `Page numbers found In "Capital & Supplemental Requests" book forfiscal year 2018-2019 presented to Council June 11, 2018 Y, N Capital & Supplemental Requests 2019 by Fund Program Dept Ref# Dept Division `Fund Program Description Type Program Cost Totals Ranking Funded Non -departmental Non -departmental General CIP Lease for Integrated Camera/Taser System Capital $ 797,167 $ 797,167 ® Yes 0 No 7 Admin Svcs Library EDC Audio/Visual Equipment Capital $ 150,000 $ 150,000 1 Yes No 8 Admin Svcs Library EDC Security Cameras Capital $ 20,000 $ 170,000 2 Yes No 14 Admin Svcs Information Svcs EDC RecTrac On -site Upgrade Capital $ 15,000 $ 185,000 6 Yes No 43 PACS Parks EDC Toro Reel Mower ! ' Capital $ 60,000 $ 245,000 3 Yes No 45 PACS Parks EDC Toro Multi Pro Boom Sprayer- Capital $ 36,200 $ 281,200 5 Yes No 46 PACS Parks EDC Brush and Debris Equipment' Capital $ 7,300 $ 288,500 6 Yes No 51 PACS Parks EDC Chemical Sprayer - Capital $ 7,759 $ 296,259 11 Yes No 52 PACS Parks EDC Box Blade Attachment Capital $ 3,800 $ 300,059 12 Yes No 54 PACS Parks EDC Soil Batch Mixer . Capital $ 10,000 $ 310,059 14 Yes No Non -departmental Non -departmental EDC Transfer to EDC CIP for Library Remodel Capital $ 550,000 $ 860,059 Yes No Non -departmental Non -departmental EDC Transfer to EDC CIP for TSSC Phase VII Design Capital $ 150,000 $ 1,010,059 Yes No Non -departmental Non -departmental EDC Transfer to EDC CIP for Misc Park Improvements Capital $ 90,000 $ 1,100,059n Yes No Non -departmental Non -departmental EDC Transfer to EDC CIP for Contingency Capital $ 7,493 $ 1,107,552 Yes No 30 PD Administration CCPD Incident Management Software / Capital $ 15,500 $ 15,500 2 Yes No 31 PD Administration CCPD Laserfiche Repository and LicensesX. ,' Capital $ 20,000 $ 35,500 3 Yes No 32 PD Administration CCPD Crime Scene Cameras Capital $ 4,500 $ 40,000 4 Yes No 33 PD Administration CCPD Wide Format Laminator Capital $ 3,000 $ 43,000 5 Yes No 35 PD Administration CCPD Emergency Operations Center Command Console Capital $ 8,920 $ 51,920 7 Yes No 36 PD Administration CCPD Drug Detection System -I\i3 Capital $ 24,050 $ 75,970 8 Yes No 37 PD Administration CCPD Drone Program % Capital p' $ 20,000 $ 95,970 9 Yes No 15 PW Water Distribution W/WW Enclosed Cab Backhoe Capital $ 125,000 $ 125,000 1 Yes No Non -departmental Non -departmental W/WW Transfer to Misc Wastewater Rehab Capital $ 25,000 $ 150,000 h/ I Yes No Non -departmental Non -departmental W/WW Transfer to Misc Valve Replacement Capital $ 125,000 $ 275,000 ® Yes No Non -departmental Non -departmental Car Rental Transfer to Car Rental CIP for Library Construction Capital $ 2,964,900 $ 2,964,900 P Yes No Non -departmental Non -departmental Car Rental Transfer to Redevelopment Fund Capital $ 500,000 $ 3,464,900 Yes a No Non -departmental Non -departmental Car Rental CIP Library Construction (From FB9918) Capital $ 1,595,100 $ 1,595,100 ® Yes F-] No Non -departmental Non -departmental Drainage Transfer to Misc Drainage Improvements Capital $ 80,000 $ 80,000 ® Yes 0 No -Fund subject to change ^ Project contains both Capital and Supplemental Requests ^ Page numbers found in "Capital & Supplemental Requests " book Jar fiscal year 1018-2019 presented to Council June 11, 2018 N W Capital & Supplemental Requests 2019 by Fund Program Dept — Ref # Dept Division `Fund Program Description Type Program Cost Totals Ranking Funded 58 PACS PATS Athletic Complex Champion Wall Outfield Fence i Capital $ 53,200 $ 53,200 1 ® Yes a No 59 PACS PATS Athletic Complex Netting and Turf Replacement Capital $ 15,366 $ 68,566 2 Yes No 6 Planning & Development Development Hotel/Motel Wayfinding Program Phase It Capital $ 75,000 $ 75,000 3 ® Yes E-1 No 55 PACS Recreation Rec Class Fitness Equipment Replacement, Capital $ 25,800 $ 25,800 1 Yes No 56 PACS Recreation Rec Class Fitness Center Desk Remodel Capital $ 11,040 $ 36,840 2 Yes A No 57 PACS Recreation Rec Class Playbook Printing and Mailing Capital $ 47,000 $ 83,840 3 Yes No 12 25 Admin Svcs Fleet & Fac Information Svcs Fac Maintenance Risk Risk Security Initiative — Roof Restoration - Building Ii ,. Capital Capital $ $ 9,000 94,000 $ 9,000 $ 103,000 4 4 Yes Yes A No No Non -departmental Non -departmental Risk Transfer to ADA/TAS Facility Improvements Capital $ 25,000 $ 128,000 Yes No 27 Fleet & Fac Fleet Svcs Svc Center Fence, Gate and Miscellaneous Enhancements Capital $ 35,000 $ 35,000 1 Yes 8 No 28 Fleet & Fac Fleet Svcs Svc Center Shop Heater Replacement and Enhancements Capital $ 21,500 $ 56,500 2 Yes No Non -departmental Non -departmental TSGC Reserve Transfer to TSGC CIP Capital $ 115,000 $ 115,000 ® Yes El No Non -departmental Non -departmental WT Impact Transfer to Water Tank Debt Capital $ 255,674 $ 255,674 ® Yes a No Non -departmental Non -departmental WT Impact Transfer to Reclaimed Debt Capital $ 119,744 $ 375,418 Yes No Non -departmental Non -departmental W/WW Rate Stabilization Transfer to W/WW Debt Reserve Capital $ 450,000 $ 450,000 ® Yes F-1 No -Fund subject to change. ^ Project contains both Capital and Supplemental Requests Page numbers found in 'Capital & Supplemental Requests " book for fiscal year 1018-1019 presented to Council June 11, 2019 in Capital & Supplemental Requests 2019 by Department Program Dept - Ref # Dept Division 'Fund Program Description Type Program Cost Totals Ranking Funded 1 Non -departmental Non -departmental General HOME/CPR Funding Capital $ 150,000 $ 150,000 1 ® Yes 0 No 2 Admin Svcs Human Resources General Career Prep Program Capital $ 15,000 $ 15,000 1 ® Yes 0 No 3 CMO Communications General Multi -Media Intern Capital $ 10,500 $ 10,500 1 ® Yes 0 No 4 Planning & Development Inspection Services General Third -Party Plan Review and Construction Inspection Capital $ 35,000 $ 35,000 1 Yes No 5 Planning & Development Inspection Services General Scanning Service Capital $ 20,000 $ 55,000 2 Yes No 6 Planning & Development Development Hotel/Motel Wayfinding Program Phase II Capital $ 75,000 $ 130,000 3 Yes No 7 Admin Svcs Library EDC Audio/Visual Equipment Capital $ 150,000 $ 150,000 1 ® Yes No 8 Admin Svcs Library EDC Security Cameras Capital $ 20,000 $ 170,000 2 Yes B No 10 Admin Svcs Information Svcs General Hardware/Software Replacement^ Capital $ 10,000 $ 10,000 2 Yes No 12 Admin Svcs Information Svcs Risk Security Initiative Capital $ 9,000 $ 19,000 4 Yes No 13 Admin Svcs Information Svcs General Laserfiche License Upgrade Capital $ 89,790 $ 108,790 5 Yes H No 14 Admin Svcs Information Svcs EDC RecTrac On -site Upgrade Capital $ 15,000 $ 123,790 6 Yes No 10 Admin Svcs Information Svcs General Hardware/Software Replacement^ Supplemental $ 277,000 $ 277,000 2 ® Yes 0 No 11 Admin Svcs Courts General Court Technology Supplemental $ 45,000 $ 45,000 3 ® Yes Q No c>t 15 PW Water Distribution W/WW Enclosed Cab Backhoe Capital $ 125,000 $ 125,000 1 ® Yes 8 No 16 PW Street Maintenance General Public Works Yard Reconstruction - Phases II and III Capital $ 220,000 $ 345,000 2 Yes No 17 PW Streets General Field Tech Supplemental $ 66,455 $ 66,455 1 ® Yes No PW Streets General Transfer to FY2019 Street Improvements Supplemental $ 425,000 $ 491,455 Yes 8 No 20 Fire EMS/Suppression General Exercise Equipment Replacement Capital $ 3,000 $ 3,000 3 Yes No 21 Fire Fire Marshal General Part-time Fire Inspectors Capital $ 23,400 $ 26,400 2 Yes No 18 Fire EMS/Suppression General Firefighters/Paramedics (3)^ Capital $ 12,600 $ 39,000 1 Yes No 19 Fire Fire Marshal General Audio/Visual System Replacement Capital $ 4,220 $ 43,220 2 Yes No 18 Fire EMS/Suppression General Firefighters/Pa ra medics(3)^ Supplemental $ 321,018 $ 321,018 1 Yes ® No 23 Fleet & Fac Fac Maintenance General HVAC Repairs and Upgrades - Police and Courts Capital $ 370,000 $ 370,000 2 Yes No 24 Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital $ 21,000 $ 391,000 3 Yes No 25 Fleet & Fac Fac Maintenance Risk Roof Restoration - Building B Capital $ 94,000 $ 485,000 4 Yes No 26 Fleet &Fac Fac Maintenance General Window Treatment Replacement-BuildingD Capital $ 6,200 $ 491,200 5 Yes No 22 Fleet& Fac Fac Maintenance General HVAC System Improvements Supplemental $ 35,000 $ 35,000 1 ® Yes 0 No 27 Fleet & Fac Fleet Svcs Svc Center Fence, Gate and Miscellaneous Enhancements Capital $ 35,000 $ 35,000 1 Yes No 28 Fleet & Fac Fleet Svcs Svc Center Shop Heater Replacement and Enhancements Capital $ 21,500 $ 56,500 2 F Yes B No -Fund subject to change ^ Project contains both Capital and Supplemental Requests Page numbers found in 'Capital & Supplemental Requests' book for fiscal year 2018-2019 presented to Council June 11, 2018, 1 Capital & Supplemental Requests 2019 by Department Program Dept - Ref # Dept Division *Fund Program Description Type Program Cost Totals Ranking Funded 29 PD Administration General Brazos Ticket Writer Replacement Capital $ 67,043 $ 67,043 1 Yes No 30 PD Administration CCPD Incident Management Software Capital $ 15,500 $ 82,543 2 Yes No 31 PD Administration CCPD Laserfiche Repository and Licenses Capital $ 20,000 $ 102,543 3 Yes No 32 PD Administration CCPD Crime Scene Cameras Capital $ 4,500 $ 107,043 4 Yes No 33 PO Administration CCPD Wide Format Laminator Capital $ 3,000 $ 110,043 5 Yes No 34 PD Administration General Furniture Replacement Capital $ 11,500 $ 121,543 6 Yes No 35 PD Administration CCPD Emergency Operations Center Command Console Capital $ 8,920 $ 130,463 7 Yes No 36 PD Administration CCPD Drug Detection System Capital $ 24,050 $ 154,513 8 Yes No 37 PD Administration CCPD Drone Program Capital $ 20,000 $ 174,513 9 Yes No 38 PD Patrol General Equipment for New Patrol Officer- Capital $ 12,500 $ 187,013 10 Yes No 39 PD Code Compliance General Truck for New Code Officer^ Capital $ 29,000 $ 216,013 11 Yes No 40 PD Administration General Integrated Camera/Taser System Supplemental $ 56,279 $ 56,279 1 Yes No 38 PD Patrol General Patrol Officer^ Supplemental $ 65,081 $ 121,360 2 Yes No 39 PD Code Compliance General Code Officer^ Supplemental $ 91,007 $ 212,367 3 Yes No 41 PACS Recreation General Floor Replacement - Recreation Center Capital $ 95,400 $ 95,400 1 Yes No 42 PACS Aquatics General Aquatic Park Slide Resurfacing Capital $ 15,000 $ 110,400 2 Yes No 43 PACS Parks EDC Toro Reel Mower Capital $ 60,000 $ 170,400 3 Yes No 44 PACS Recreation General Locker Room Upgrade Capital $ 12,000 $ 182,400 4 Yes No 45 PACS Parks EDC Toro Multi Pro Boom Sprayer Capital $ 36,200 $ 218,600 5 Yes No 46 PACS Parks EDC Brush and Debris Equipment Capital $ 7,300 $ 225,900 6 Yes No Cn 47 PACS Aquatics General Umbrella Fabric Replacement Capital $ 15,000 $ 240,900 7 Yes No Cr 48 PACS Recreation General Lobby Furniture Replacement - Recreation Center Capital $ 29,500 $ 270,400 8 Yes No 49 PACS Parks General Coverworx Shelter - Bob Eden Park Capital $ 25,000 $ 295,400 9 Yes No 50 PACS Senior Center General Treadmill Replacement Capital $ 23,175 $ 318,575 10 Yes No 51 PACS Parks EDC Chemical Sprayer Capital $ 7,759 $ 326,334 11 Yes No 52 PACS Parks EDC Box Blade Attachment Capital $ 3,800 $ 330,134 12 Yes No 54 PACS Parks EDC Soil Batch Mixer Capital $ 10,000 $ 340,134 14 Yes No 53 PACS Parks General Tree Trimming Services Supplemental $ 7,500 $ 7,500 13 ® Yes ❑ No 55 PACS Recreation Rec Class Fitness Equipment Replacement Capital $ 25,800 $ 25,800 1 Yes No 56 PACS Recreation Rec Class Fitness Center Desk Remodel Capital $ 11,040 $ 36,840 2 Yes No 57 PACS Recreation Rec Class Playbook Printing and Mailing Capital $ 47,000 $ 83,840 3 Yes No 58 PACS PATS Athletic Complex Champion Wall Outfield Fence Capital $ 53,200 $ 53,200 1 Yes No 59 PACS PATS Athletic Complex Netting and Turf Replacement Capital $ 15,366 $ 68,566 2 Yes F7 No -Fund subject to change. ^ Project contour bath Capital and Supplemental Requests Page numbers found in 'Capital & Supplemental Requests"book for fiscal year 2018-2019 presented to Council June 11, 1018. �� 7 Capital & Supplemental Requests 2019 by Department Program Dept — Ref # Dept Division "Fund Program Description Type Program Cost Totals Ranking Funded Non -departmental Non -departmental EDC Transfer to EDC CIP for Library Remodel Capital $ 550,000 $ 550,000 Yes No Non -departmental Non -departmental EDC Transfer to EDC CIP for TSSC Phase VII Design Capital $ 150,000 $ 700,000 Yes No Non -departmental Non -departmental EDC Transfer to EDC CIP for Misc Park Improvements Capital $ 90,000 $ 790,000 Yes No Non -departmental Non -departmental EDC Transfer to EDC CIP for Contingency Capital $ 7,493 $ 797,493 Yes No Non -departmental Non -departmental Car Rental Transfer to Car Rental CIP for Library Construction Capital $ 2,964,900 $ 3,762,393 Yes No Non -departmental Non -departmental Car Rental Transfer to Redevelopment Fund Capital $ 500,000 $ 4,262,393 Yes No Non -departmental Non -departmental General Transfer to Misc Street Repairs Capital $ 75,000 $ 4,337,393 Yes No Non -departmental Non -departmental Drainage Transfer to Misc Drainage Improvements Capital $ 80,000 $ 4,417,393 Yes No Non -departmental Non -departmental W/WW Transfer to Misc Wastewater Rehab Capital $ 25,000 $ 4,442,393 Yes No Non -departmental Non -departmental W/WW Transfer to Misc Valve Replacement Capital $ 125,000 $ 4,567,393 Yes No Non -departmental Non -departmental General Transfer to Misc Screening Wall Repair Capital $ 25,000 $ 4,592,393 Yes No Non -departmental Non -departmental Car Rental CIP Library Construction (From F89918) Capital $ 1,595,100 $ 6,187,493 Yes No Non -departmental Non -departmental WT Impact Transfer to Water Tank Debt Capital $ 255,674 $ 6,443,167 Yes No Non -departmental Non -departmental WT Impact Transfer to Reclaimed Debt Capital $ 119,744 $ 6,562,911 Yes No Non -departmental Non -departmental TSGC Reserve Transfer to TSGC CIP Capital $ 115,000 $ 6,677,911 Yes No Non -departmental Non -departmental General Transfer to General Emergency Contingency Reserve Capital $ 500,000 $ 7,177,911 Yes No Non -departmental Non -departmental General CIP Lease for Integrated Camera/Taser System Capital $ 797,167 $ 7,975,078 Yes No Non -departmental Non -departmental W/WW Rate Stabilization Transfer to W/WW Debt Reserve Capital $ 450,000 $ 8,425,078 Yes No Non -departmental Non -departmental Risk Transfer to ADA/TAS Facility Improvements Capital $ 25,000 $ 8,450,078 Yes No -Fund subject to change. ^ Prgect contains both Capital and Supplemental Requests Page numbers found in 'Capital & Supplemental Requests"book for fiscal year 2018-2019 presented to Council June 11, 1018. FY2018-19 INFRASTRUCTURE PLAN STREET MAINTENANCE PLAN 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. 5-7 `-- MEMO TO: Loretta Getchell, City Manager FROM: Kyle McAdams, Fleet and Facility Administrator DATE: July 25, 2018 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2017 $3,148,905 REVENUE Depreciation $1,466,832 Issuance Proceeds $600,500 Transfer from Car Rental Tax Fund $270,855 Salvage Sales (estimated) $53,200 Interest $35, 000 Total Revenues: $2,426,387 TOTAL FUNDS AVAILABLE $5,575,292 EXPENSES: Replacement Vehicles $1,327,250 Equipment Package $598,033 Total Expenses: $1,925,283 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2018 $3,650,009 ESTIMATED REVENUE Depreciation $1,536,169 Transfer from Car Rental Tax Fund $376,673 Issuance Proceeds $0 Salvage Sales (estimated) $61,000 Interest $35,000 Total Revenues: $2,008,842 ESTIMATED TOTAL FUNDS AVAILABLE: $5,658,851 ESTIMATED EXPENSES: Replacement Vehicles $1,316,000 Alternative Fuel Conversion $10,500 Total Expenses: $1,326,500 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2019 $4,332,351 5-8 M M City of Euless : Fleet Transfer Budget Year 2018 - 2019 Department Name Account Code Transfer Administration 101-1011-513 9601 $2,333 Courts 101-2013-515 9601 $0 Police / Code Compliance 101-3025-521 9601 $13,833 Police / Administration 101-3045-521 9601 $5,692 Police / Patrol 101-3046-521 9601 $255,871 Police / C.I. D. 101-3047-521 9601 $21, 019 Police / Service 101-3048-521 9601 $19,578 Police / Detention 101-3049-521 9601 $1,882 Fire / Edu Prev / Marshall 101-4023-522 9601 $33,378 Fire / EMS / Suppression 101-4041-522 9601 $411,023 Facility Maintenance 101-5037-519 9601 $17,481 Planning 101-6032-540 9601 $10,267 Recreation 101-7051-550 9601 $23, 967 Parks 101-7052-550 9601 $121,374 Animal Control 101-8033-531 9601 $9,500 Streets 101-8033-531 9601 $165, 714 Total General Fund: $1,112,912 City Engineer 501-8066-531 9601 $7,167 Water Production 501-8071-531 9601 $21,125 Water Distribution 501-8072-531 9601 $22,732 Sewer & Treatment 501-8073-531 9601 $41,512 Total Water & Wastewater: $92,536 EDC Parks (Tx Star) 210-1052-550 9601 $5,500 Fleet Services 504-5090-519 9601 $5,328 Drainage Utility 510-8029-531 9601 $3,400 Texas Star Sports Complex 530-7050-550 9601 $3,700 Texas Star Golf Course 540-7060-550 9601 $312,793 City Total: $1,536,169 5-9 l CITY OF EULESS: ESTIMATED UNIT REPLACEMENTS - FY2019 UNIT CURRENT - CURRENT - UN/T # YEAR AGE MILEAGE VEHICLE TYPE DEPT. 715 2003 16 6,590 GRADALL 2T DIGGER / SCOOP PW - STREETS 819 2008 11 27,438 GMC TANDEM DUMP PW - STREETS 738 2004 15 NEW HOLLAND SKID STEER PW - DRAINAGE 688 2002 17 78,238 FORD FULL-SIZE SUV FIRE MARSHAL 895 2012 7 51,066 FORD 1T AMBULANCE CHASSIS FIRE - EMS 895X 1999 20 FRASER MICU UNIT FIRE - EMS 813 2008 11 101,008 FORD 1/2T PICKUP ENGINEERING 802 2007 12 91,234 FORD 4DR SEDAN PD - ADMIN 800 2007 12 96,440 FORD 4DR SEDAN PD - CID 801 2007 12 88,498 FORD 4DR SEDAN PD - CID 831 2014 5 72,122 FORD PI SEDAN PD - PATROL 940 2013 6 36,377 FORD PI SEDAN PD - PATROL 941 2013 6 44,110 FORD PI SEDAN PD - PATROL 942 2013 6 42,220 FORD PI SEDAN PD - PATROL 943 2013 6 44,118 FORD PI SEDAN PD - PATROL 909 2013 6 TORO MULTIPRO 1250 SPRAYER TX STAR GC 910 2013 6 TORO WORKMAN HDX UTILITY CART TX STAR GC 911 2013 6 TORO WORKMAN HDX UTILITY CART TX STAR GC 912 2013 6 TORO FLEX 2100 MOWER TX STAR GC 913 2013 6 TORO FLEX 2100 MOWER TX STAR GC 914 2013 6 TORO FLEX 2100 MOWER TX STAR GC 921 2013 6 TORO PRO FORCE BLOWER TX STAR GC 924 2013 6 CUSHMAN HAULER 1200 TX STAR GC 925 2013 6 CUSHMAN HAULER 1200 W/ CAGE TX STAR GC 926 2013 6 CUSHMAN HAULER 1200 TX STAR GC CITY FLEET REQUESTS: TX STAR REQUESTS: TOTAL PURCHASES FY2019: PLANNED REPLACEMENTS $ 252,000 $ 137,000 $ 51,000 $ 40,000 $ 206,000 $ 68,000 $ 28,000 $ 22,000 $ 22,000 $ 22,000 $ 54,000 $ 58,000 $ 55,000 $ 55,000 $ 55,000 $ 41,000 $ 29,000 $ 29,000 $ 14,000 $ 14,000 $ 14,000 $ 9,000 $ 12,000 $ 17,000 $ 12,000 $ 1,125,000 $ 191,000 $ 1,316,000 5-10 DEBT Schedule of Outstanding and Proposed Indebtedness Annual Debt Service Total General Obligation Debt Tax -Supported General Obligation Debt Tax Anticipation Notes TIRZ/PID Supported General Obligation Debt Taxable (Self- Supporting) G.O. Debt Golf G.O. Refunding Debt Water Et Wastewater Revenue Debt Sales Tax Revenue Debt Outstanding Indebtedness Principal Amount of Date Paying Remaining Description Issued Amount Original Agent Interest Rate Maturity Outstanding Issuance General Obligation Refunding Bonds, Series 1/15/2011 $ 2,460,000 $ 6,575,000 U.S. Bank 3.5% to 4% 8/15/2021 2011 General Obligation Refunding Bonds, Series 12/1/2011 $ 2,965,000 $ 5,955,000 U.S. Bank 3% to 4% 2/15/2024 2012 General Obligation Refunding Bonds, Series 10/15/2014 $ 1,810,000 $ 5,685,000 U.S. Bank 3% 2/15/2020 2014 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 1/15/2011 $ 2,230,000 $ 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 S 5,265,000 $ 5,715,000 U.S. Bank 3% to 5% 8/15/2034 Series 2014' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 10/27/2015 $ 2,915,000 $ 3,030,000 U.S. Bank 3% to 5% 2/15/2035 Series 2015' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/12/2016 $ 16,070,000 $ 16,450,000 U.S. Bank 2%to 4% 2/15/2041 Obligation, Series 2016' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 3/1/2018 $ 9,180,000 $ 9,180,000 U.S. Bank 3% to 4% 2/15/2038 Obligation, Series 2018' Taxable General Obligation Refunding 8/15/2010 $ 4,225,000 $ 8,110,000 U.S. Bank 3.65% to 4.4% 8/1/2025 Bonds, Series 20102 General Obligation Refunding Bonds, Series 11/1/2012 $ 4,770,000 $ 7,185,000 U.S. Bank 2%to 3% 2/15/2027 2012A3 Waterworks & Sewer System Revenue 3/29/2012 $ 1,315,000 $ 3,340,000 Bank of Texas 2.03% 7/15/2024 Refunding Bonds, Series 20124 Waterworks & Sewer System Revenue 6/25/2013 $ 1,280,000 $ 1,585,000 U.S. Bank 3% to 5% 7/15/2033 Bonds, Series 20134 Texas Water Waterworks & Sewer System Revenue g/5/2015 $ 4,025,000 $ 4,685,000 Development 0%to 1.98% 7/15/2035 Bonds, Series 2015A4 Board Texas Water Waterworks & Sewer System Revenue 8/5/2015 $ 2,140,000 $ 2,380,000 Development 0% to 1.68% 7/15/2035 Bonds, Series 2015B4 Board Texas Water Waterworks &Sewer System Revenue 4/12/2018 $ 2,785,000 $ 2,785,000 Development 0%to 1.49% 7/15/2038 Bonds, Series 2018° Board Euless Development Corporation, Sales Tax 1/11/2012 $ 40,000 $ 3,785,000 Bank of Texas 1.43% 9/15/2019 Revenue Refunding Bonds, Series 2012 Tax Anticipation Notes, Series 2016 8/30/2016 $ 435,000 $ 1,280,000 Frost Bank 1.16% 8/15/2019 Tax Anticipation Notes, Series 2017 9/12/2017 $ 300,000 $ 625,000 First Nat'l Bank 1.17% 8/15/2019 De Lage Landen g 024% IRS Cisco Capital Lease 10/31/2016 $ 83,848 $ 275,000 Public Finance, Purposes 12/15/2019 LLC Proposed Indebtedness Proposed Anticipated Proposed Description Issuance Proposed Payment Issuance Proposed Amount Sale Type Source Date Term Integrated Camera/Taser System Capital Lease S 797,167 Capital Lease General Fund October 2018 5 Year Purchase Revenues Euless Development Corporation, Sales Tax Revenue $ 1,680,320 Competitive 1/2 C Sales Tax October 2018 20 Year Bonds Sale Texas Water Water & Sewer Waterworks & Sewer System Revenue Bonds' $ 9,275,000 Development System January 2019 30 Year Board Revenues Certificates of Obligation-IFStreet Improvements $ 12,423,813 CompetitiveSale2019 Sale Property Tax March 2019 20 Year 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. `i 5 Bonds partially paid by Tax Increment Financing District and Public Improvement District. * Depending on funding availability from Texas Water Development Board. 6-1 ANNUAL DEBT SERVICE TOTAL GENERAL OBLIGATION AND REVENUE DEBT 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041 FISCAL YEAR M Total General Obligation Debt Composition of Debt Service $6,000,000 .= = Interest Principal $5,500,000 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $ 2, 500, 000 $2,000,000 $1,500,000 $1,000, 000 $500,000 r, $o SENSE 2019 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2019 $1,528,182 $4,183,848 $5,712,030 2020 $1,284,413 $3,620,000 $4,904,413 2021 $1,172,188 $2,795,000 $3,967,188 2022 $1,070,013 $2,000,000 $3,070,013 2023 $996,938 $2,075,000 $3,071,938 2024 $915,603 $2,145,000 $3,060,603 2025 $855,769 $1,665,000 $2,520,769 2026 $799,594 $1,720,000 $2,519,594 2027 $741,419 $1,785,000 $2,526,419 2028 $680,763 $1,845,000 $2,525,763 2029 $618,075 $1,910,000 $2,528,075 2030 $555,376 $1,970,000 $2,525,376 2031 $492,978 $1,795,000 $2,287,978 2032 $438,259 $1,850,000 $2,288,259 2033 $381,266 $1,910,000 $2,291,266 2034 $322,113 $1,970,000 $2,292,113 2035 $260,472 $1,605,000 $1,865,472 2036 $213,156 $1,425,000 $1,638,156 2037 $166,813 $1,475,000 $1,641,813 2038 $118,463 $1,520,000 $1,638,463 2039 $79,625 $920,000 $999,625 2040 $49,725 $950,000 $999,725 2041 $9,425 $580,000 $589,425 TOTAL $13,750,623 $43,713,848 $57,464,472 6-3 Tax -Supported General Obligation Debt Composition of Debt Service $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1, 500, 000 $1, 000,000 $500,000 $0 2019 2021 2023 2025 2027 Fiscal Year =Interest I Principal 2029 2031 2033 2035 2037 DEBT SERVICE REQUIREMENTS SUMMARY OF TAX -SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2019 $667,401 $3,158,848 $3,826,249 2020 $463,331 $2,550,000 $3,013,331 2021 $387,281 $1,695,000 $2,082,281 2022 $322,431 $865,000 $1,187,431 2023 $293,581 $890,000 $1,183,581 2024 $264,172 $920, 000 $1,184,172 2025 $240,113 $400, 000 $640,113 2026 $223,813 $415,000 $638,813 2027 $206,813 $435,000 $641,813 2028 $189,113 $450,000 $639,113 2029 $170,713 $470,000 $640,713 2030 $154, 039 $485, 000 $639, 039 2031 $139,263 $500,000 $639,263 2032 $123,716 $515,000 $638,716 2033 $107, 309 $535, 000 $642, 309 2034 $90,013 $550,000 $640,013 2035 $71, 813 $570,000 $641, 813 2036 $52, 594 $ 590, 000 $642, 594 2037 $32, 344 $610, 000 $642, 344 2038 $11, 025 $630, 000 $641, 025 TOTAL $4,210,874 $17,233,848 $21,444,722 6-4 L OR M 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 AUGUSTIS AUGUST 15 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 $98,050 $98,050 $2,460,000 $2,656,100 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 M 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 FEBRUARY15 AUGUST15 FEBRUARY15 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 $184,206 $132,097 $2,965,000 $3,281,303 Proceeds from the sale of the Bonds were used to (i) refund a portion of the Citys outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-6 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 FEBRUARY15 TOTAL REQUIREMENTS FEBRUARY15 AUGUST15 2019 3.000% $27,150 $13,800 $890,000 $930,950 2020 3.000% $13,800 $0 $920,000 $933,800 TOTAL 1 $40,950 $13,800 $1,810,000 $1,864,750 Proceeds from the sale of the Bonds will be used to (i) refund a portion of the Citys 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 L V M, CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX ANTICIPATION NOTES, SERIES 2016 DATED: August 30, 2016 ORIGINAL AMOUNT: $1,280,000 INTEREST RATES: BOND YEARS 2017-2019 @ 1.16% PAYING AGENT: FROST BANK OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL AUGUSTIS TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2019 1.160% $2,523 $2,523 $435,000 $440,046 TOTAL $2,623 $2,523 $436,000 $440,046 Proceeds from the sale of the Notes will be used to (i) purchase equipment for the fire department and (ii) payment of costs associated with the issuance of the Notes. These Notes are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-8 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: CISCO CAPITAL LEASE, SERIES 2016 DATED: October 31, 2016 ORIGINAL AMOUNT: $275,000 INTEREST RATES: * 0% INTEREST RATE; 8.024% Yield for Internal Revenue Purposes PAYING AGENT: DE LAGE LANDEN PUBLIC FINANCE LLC OPTION DATE: N/A YEAR IRS INTEREST INTEREST PRINCIPAL DECEMBER 15 TOTAL REQUIREMENTS DECEMBER 15 2019 8.024% $7,818 $83,848 $91,667 TOTAL $7,818 $83,848 $91,667 Proceeds from the sale of the Notes will be used to purchase equipment for the City. The Lease is a direct obligation of the payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-9 L CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX ANTICIPATION NOTES, SERIES 2017 DATED: September 12, 2017 ORIGINAL AMOUNT: $625,000 INTEREST RATES: BOND YEARS 2018-2019 @ 1.17% PAYING AGENT: FIRST NATIONAL BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL AUGUSTIS TOTAL REQUIREMENTS FEBRUARY 15 AUGUSTIS 2019 1.170% $1,755 $1,755 $300,000 $303,510 TOTAL $1,755 $1,755 $300,000 $303,510 Proceeds from the sale of the Notes will be used to (i) purchase equipment for the City and (ii) payment of costs associated with the issuance of the Notes. These Notes 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. 6-10 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2018 DATED: March 1, 2018 ORIGINAL AMOUNT: $9,180,000 INTEREST RATES: BOND YEARS 2019 @ 4.00%, 2020-2023 @ 3.00%, 2024-2029 @ 4.00%, 2030- 2031 @ 3.00%, 2032-2033 @ 3.125%, 2034-2035 @ 3.250%, 2036-2037 @ 3.3375% and 2038 @ 3.50% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2028 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2019 4.000% $265,051 $153,056 $220,000 $638,108 2020 3.000% $153,056 $147,956 $340,000 $641,013 2021 3.000% $147,956 $142,706 $350,000 $640,663 2022 3.000% $142,706 $137,306 $360 000 $640,013 2023 3.000% $137,306 $131,756 $370 000 $639,063 2024 4.000% $131,756 $124,056 $385,000 $640,813 2025 4.000% $124,056 $116,056 $400,000 $640,113 2026 4.000% $116,056 $107,756 $415,000 $638,813 2027 4.000% $107,756 $99,056 $435,000 $641,813 2028 4.000% $99,056 $90,056 $450 000 $639 113 2029 4.000% $90,056 $80,656 $470 000 $640,713 2030 3.000% $80,656 $73,382 $485,000 $639,039 2031 3.000% $73,381 $65,881 $500,000 $639,263 2032 3.125% $65,881 $57,834 $515,000 $638,716 2033 3.125% $57,834 $49,475 $535 000 $642,309 2034 3.250% $49,475 $40,538 $550,000 $640,013 2035 3.250% $40,538 $31,275 $570 000 $641,813 2036 3.375% $31,275 $21,319 $590,000 $642,594 2037 3.375% $21,319 $11,025 $610 000 $642,344 2038 3.500% $11,025 $0 $630 000 $641,025 TOTAL $1,946,198 $1,681,148 -J $9,180,000 $12,807,346 Proceeds from the sale of the Certificates will be used for (i) the construction of public works, to wit: (a) constructing, renovating, enlarging, equipping and improving various streets, roads, bridges, overpasses, alleyways, thoroughfares, sidewalks, pathways and related municipal facilities within the City, including lane markings, signage, street, drainage, curbs, gutters, ADA accessibility, traffic signals, lighting and landscaping related thereto and the acquisition of necessary rights -of -way and land in connection therewith; (b) constructing, renovating, enlarging, equipping, and improving water and wastewater facilities for the City and the acquisition of necessary rights -of -way and land in connection therewith; and (c) renovating, improving and equipping existing City buildings and facilities for police, fire and other City departments, including HVAC system and lighting improvements, and (ii) professional services rendered in relation to such projects and the financing thereof. A portion of the debt service is being repaid from other sources. 6-11 TIRZ/PID-Supported General Obligation Debt Composition of Debt Service DEBT SERVICE REQUIREMENTS SUMMARY OF TIRZ/PID-SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $1,185,000 $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 $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 $9,539,750 $26,480,000 $36,019,750 TIRZ - Tax Increment Reinvestment Zone PID - Public Improvement District 6-12 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 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% 1 $319 $319 $15,000 $15,638 TOTAL $18,450 $18,450 $130,000 1 $166,900 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. 6-13 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%, 2027-2028@ 2029-2030 @4.250% 4.125%, PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2019 4.000% $42,772 $42,772 $140,000 $225,544 2020 4.000% $39,972 $39,972 $145,000 $224,944 2021 4.000% $37,072 $37,072 $150,000 $224,144 2022 4.000% $34,072 $34,072 $155,000 $223,144 2023 4.000% $30,972 $30,972 $165,000 $226,944 2024 4.000% $27,672 $27,672 $170,000 $225,344 2025 4.000% $24,272 $24,272 $175,000 $223,544 2026 4.000% $20,772 $20,772 $185,000 $226,544 2027 4.125% $17,072 $17,072 $195,000 $229,144 2028 4.125% $13,050 $13,050 $200,000 $226,100 2029 4.250% $8,925 $8,925 $205,000 $222,850 2030 4.250% $4,569 $4,569 $215,000 $224,138 TOTAL $301,191 $301,191 $2,100,000 $2,702,381 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. 6-14 OR CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2014 (GLADE PARKS) DATED: October 15, 2014 ORIGINAL AMOUNT: $5,715,000 INTEREST RATES: BOND YEARS 2017-2023 @5.000%, 2024-2034 @ 3.000% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2024 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 $769,875 $769,875 $5,265,000 $6,804,750 Proceeds from the sale of the Bonds will be used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) professional services rendered in relation to such projects and the financing thereof. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-15 L CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) 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% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2026 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2019 5.000% $53,125 $50,125 $120,000 $223,250 2020 5.000% $50,125 $46 875 $130 000 $227,000 2021 5.000% $46,875 $43,500 $135,000 $225,375 2022 5.000% $43,500 $40,000 $140,000 $223,500 2023 5.000% $40, 000 $36, 375 $145, 000 $221, 375 2024 5.000% $36, 375 $32, 625 $150, 000 $219, 000 2025 3.000% $32,625 $30,225 $160,000 $222,850 2026 3.000% $30,225 $27,750 $165,000 $222,975 2027 3.000% $27,750 $25,200 $170,000 $222,950 2028 3.000% $25, 200 $22, 500 $180, 000 $227, 700 2029 3.000% $22,500 $19,725 $185,000 $227,225 2030 3.000% $19,725 $16,875 $190,000 $226,600 2031 3.125% $16, 875 $13, 828 $195, 000 $225, 703 2032 3.125% $13,828 $10,703 $200,000 $224,531 2033 3.250% $10,703 $7,291 $210,000 $227,994 2034 3.500% $7, 291 $3, 797 $215, 000 $226, 088 2035 3.375% $3,797 $0 $225,000 $228,797 TOTAL $480,519 $427,394 $2,915,000 $3,822,913 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. 6-16 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 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 1 $540,000 $9951988 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* 1 3.250% $9,425 $0 $580,000 589,425 TOTAL $3,231,116 $3,221,690 $16,070,000t-$-211,122,806 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. * in 2041, Prinicipal payment and final maturity is February 15, 2041. 6-17 $800,000 Taxable (Self Supporting) G.O. Debt Composition of Debt Service ® Interest Lj Principal $600,000 $500,000 $400,000 $300,000 $200,000 { j $100,000 i E MMENNEMMELT- $0 2019 2021 2023 2025 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE (SELF SUPPORTING) G.O. DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $744,668 $4,225,000 $4,969,668 G.O. - General Obligation 6-18 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 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 1 $372,334 1 $372,334 1 $4,225,000 $4,969,668 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. 6-19 Golf G.O. Refunding Debt Composition of Debt Service $800,000 € PRINCIPAL III INTEREST DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF G.O. REFUNDING DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $543,475 $4,770,000 $5,313,475 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 6-20 OWN 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 AUGUSTIS 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 $301,919 $241,556 $4,770,000 $5,313,475 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 $590,386 6-21 Water & Wastewater Revenue Debt Composition of Debt Service $1,200,000 s1,100,000 PRINCIPAL $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 _ $400,000 $300,000 $200,000 $100,000 $0 2019 2021 2023 2025 2027 2029 2031 2033 Fiscal Year IdINTEREST 2035 2037 DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2019 $191,112 $915,000 $1,106,112 2020 $174,649 $930,000 $1,104,649 2021 $163,849 $670,000 $833,849 2022 $156,923 $670,000 $826,923 2023 $149,074 $685,000 $834,074 2024 $140,076 $690,000 $830,076 2025 $130,103 $560,000 $690,103 2026 $122,046 $565,000 $687,046 2027 $113,248 $580,000 $693,248 2028 $103,129 $585,000 $688,129 2029 $92,353 $600,000 $692,353 2030 $80,803 $615,000 $695,803 2031 $68,030 $625,000 $693,030 2032 $54,622 $645,000 $699,622 2033 $40,471 $655,000 $695,471 2034 $25,707 $540,000 $565,707 2035 $16,462 $555,000 $571,462 2036 $6, 748 $150, 000 $156, 748 2037 $4,588 $155,000 $159,588 2038 $2,310 $155,000 $157,310 TOTAL $1,836,299 $11,545,000 $13,381,299 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $669,065 6-22 L 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 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% $4111 $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 $36,489 $36,489 $1,315,000 $1,387,978 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. 6-23 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 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 $258,328 $258,328 $1,280,000 $1,796,656 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. 6-24 M 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 2019 0.110% $27,346 $27,346 $220,000 $274,693 2020 0.350% $27,225 $27 225 1 $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 L $260,000 $270,291 2035 1.980% 1 $2,624 $2,624 $265,000 $270,247 TOTAL 1 $308,271 $308,271 1 $4,025,000 $4,641,542 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. 6-25 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 2019 0.000% $11,349 $11,349 $120,000 $142,698 2020 0.050% $11,349 $11349 $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 $1402898 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 $132,626 1 $132,626 1 $2,140,000 $2,405,252 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. 6-26 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2018 DATED: Aril 12, 2018 ORIGINAL AMOUNT: $2,785,000 INTEREST RATES: BOND YEARS 2018-2038 @ 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 2019 0.000% $19,370 $12,914 $125,000 $157,284 2020 0.000% $12,914 $12,914 $130,000 $155,827 2021 0.080% $12,914 $12,914 $130,000 $155,827 2022 0.240% $12,862 $12,862 $130,000 $155,723 2023 0.410% $12,706 $12,706 $130,000 $155,411 2024 0.540% $12,439 $12,439 $135,000 $159,878 2025 0.670% $12,075 $12,075 $135,000 $159,149 2026 0.810% $11,622 $11,622 $135,000 $158,245 2027 0.940% $11,076 $11,076 $135,000 $157,151 2028 1.020% $10,441 $10,441 $135,000 $155,882 2029 1.110% $9,753 $9,753 $140,000 $159,505 2030 1.170% $8,976 $8,976 $140,000 $157 951 2031 1.220% $8,157 $8,157 $140,000 $156,313 2032 1.270% $7,303 $7,303 $145,000 $159,605 2033 1.320% $6,382 $6,382 $145,000 $157,764 2034 1.370% $5,425 $5,425 $145,000 $155,850 2035 1.410% $4,432 $4,432 $150,000 $158,863 2036 1.440% $3,374 $3,374 $150,000 $156,748 2037 1.470% $2,294 $2,294 $155,000 $159,588 2038 1.490% $1,155 $1,155 $155,000 $157,310 TOTAL $185,664 $179,208 $2,785,000 $3,149,872 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. 6-27 Sales Tax Revenue Debt Composition of Debt Service $50,000 F W PRINCIPAL U INTEREST $0 i 2019 ! ` Fiscal Year f � DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE DEBT YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 2019 $572 $40,000 $40,572 TOTAL $572 $40,000 1 $40,572 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) AVERAGE ANNUAL DEBT OUTSTANDING $40,572 $40,572 6-28 M CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2012 DATED: JANUARY 12, 2012 ORIGINAL AMOUNT: $3,785,000 INTEREST RATE: 1.43% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2019 1.43% $286 $286 $40,000 $40,572 TOTAL $286 $286 $40,000 $40,572 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. 6-29 PERSONNEL &t INSURANCE a.. Personnel Counts Personnel Counts by Fund Proposed Pay Plan Insurance Financial Report Proposed Insurance Premiums Summary of Benefits and Coverage - Plan A Summary of Benefits and Coverage - Plan B Workers' Compensation/Risk Management Report Mw Full -Time Personnel Counts FY 16/17 FY 17118 FY 17118 FY 18/19 I ACTUAL BUDGETED ESTIMATED BUDGETED CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50 CITY SECRETARY 3.50 3.50 3.50 3.50 INFORMATION SERVICES 1.00 1.00 1.00 1.00 FACILITY MAINTENANCE 3.50 1 4.00 4.00 4.00 LIBRARY 9.00 9.00 9.00 9.00 Total City Administration 20.60 21.00 21.00 21.00 FINANCE/BUDGET 2.00 2.00 2.00 2.00 COURTS 7.75 7.75 7.75 7.75 ACCOUNTING 3.50 2 4.00 4.00 4.00 HUMAN RESOURCES 3.50 3.50 3.50 3.50 PURCHASING 1.00 1.00 1.00 1.00 Total Finance/HR Department 17.75 18.25 18.25 18.25 PD CODE 15.00 15.00 15.00 15.00 PD ADMINISTRATION 6.00 6.00 6.00 6.00 PD PATROL 44.00 1 45.00 45.00 45.00 PD INVESTIGATION 13.00 13.00 13.00 13.00 PD SERVICE 21.00 2 22.00 22.00 22.00 PD DETENTION 17.00 17.00 17.00 17.00 Total Police Department 116.00 118.00 118.00 118.00 FIRE MARSHAL 4.00 4.00 4.00 4.00 FD ADMINISTRATION 4.00 4.00 4.00 4.00 FD PARAMEDIC 67.00 67.00 67.00 67.00 Total Fire Department 75.00 75.00 75.00 76.00 PLANNING 3.00 1 2.50 2.50 2.50 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 Total Planning & Development 7.00 6.50 6.60 6.60 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 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 Total Community Services 20.60 20.50 20.60 20.50 STREET MAINTENANCE 10.50 10.50 10.50 A 11.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 0.50 3 1.00 1.00 1.00 Total Public Works 14.00 14.50 14.50 15.50 GF NON -DEPARTMENTAL 0.50 0.50 0.50 A 0.00 Total Non -departmental 0.60 0.60 0.60 0.00 TOTAL GENERAL FUND 271.26 274.25 274.25 274.75 EDC - PARKS 13.25 13.25 13.25 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 24.25 24.25 24.25 24.25 WATER OFFICE 5.00 5.00 5.00 5.00 Total Finance 5.00 6.00 5.00 6.00 W&S ENGINEERING 2.50 3 3.00 3.00 3.00 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 24.00 24.00 24.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.00 2 10.50 10.50 A 10.00 Total Non -departmental 14.00 14.50 14.50 14.00 TOTAL W&S FUND 42.50 43.50 43.60 43.00 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 19.00 19.00 19.00 19.00 PUBLIC SAFETY SPECIAL FUND 1.00 1 0.00 0.00 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 7.00 2 8.00 8.00 8.00 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 rid.. ... 36.25 ... nn 36.25 .nn nn 36.26 don nn 36.25 son nn 1) Shined position based on tunang and lot, roricum 2) Added 1 Accountant, t Dispatcher and 1 Field Technician. 3) Converted a part time position into a full time position A) Added 1 PW Field Tech I, eliminated Director of Admin Services. 7-1 L PERSONNEL COUNTS BY FUND f• FULL-TIME EMPLOYEES FY17 ACTUAL FY18 BUDGETED FY18 ESTIMATED FY19 FUNDED GENERAL FUND 271.25 274.25 274.25 274.75 EDC FUND 24.25 24.25 24.25 24.25 WATER & WW FUND 42.50 43.50 43.50 43.00 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 19.00 19.00 19.00 19.00 PUBLIC SAFETY SPECIAL FUND 1.00 0.00 0.00 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY 7.00 8.00 8.00 8.00 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 1 0.50 1 0.50 0.50 0.50 TOTAL 1 386.001 390.00 390.00 390.00 PART-TIME EMPLOYEES GENERAL FUND 49.00 49.00 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 154.00 154.001 154.00 154.00 7-2 PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 09-22-18 POLICE EFFECTIVE 09-27-18 H.T.E. STEP 1 2 3 4 5 6 Job Grade Code FLSA Job Title Start Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 510.00 1 20.00 1 N I PSO 1 $3,6691 $3,853 $4,044 $4,248 $4,459 $4,682 $44,0291 $46,231 $48,532 $50,9711 $53,508 $56,182 21.16791 22.2266 23.3329 24.5052 25.7248 27.0104 520.00 1 21.00 1 N IDispatcher 1 $4,1951 $4,4051 $4,6241 $4,8561 $5,1001 $5,354 $50,3421 $52,8591 $55,4941 $58,2671 $61,1961 $64,244 730.00 22.00 N Fire Fighter $5,124 $5,380 $5,6501 $5,9321 $6,2301 $6,540 $61,4921 $64,5591 $67,8041 $71,1861 $74,7651 $78,482 21.05881 22.10941 23.22041 24.37871 25.60441 26.8774 740.00 22.01 N Fire Fighter/Paramedic $5,312 $5,567 $5,874 $6,156 $6,526 $6,836 $63,7411 $66,809 $70,486 $73,868 $78,312 $82,030 21.82921 22.8798 24.13901 25.2973 26.8193 28.0923 550.00 1 23.00 1 N lCommunications Supervisor $4,833 $5,075 $5,327 $5,595 $5,875 $6,168 $57,9911 $60,901 $63,930 $67,135 $70,498 $74,018 27.88031 29.2795 30.73551 32.2765 33.8932 35.5856 565.00 1 24.00 N Police Officer 1 $5,2781 $5,5291 $5,7931 $6,0681 $6,360 $6,663 24.03 N Fire Inspector 1 $63,340 $66,349 $69,5151 $72,8181 $76,319 $79,956 30.45191 31.89841 33.42041 35.00891 36.6917 38.4406 760.00 1 24.01 1 N I Firefighter II $5,278 $5,529 $5,793 $6,068 $6,360 $6,663 $63,3401 $66,349 $69,515 $72,819 $76,319 $79,957 21.69181 22.7222 23.80641 24.9379 26.1365 27.3824 770.00 1 24.02 1 N Firefighter II/Paramedic $5,466 $5,717 $6,016 $6,292 $6,656 $6,959 $65,5901 $68,599 $72,197 $75,501 $79,866 $83,504 22.46231 23.4926 24.72501 25.8565 27.3514 28.5973 585.00 24.99 1 N Police Corporal $5,636 $5,886 $6,150 $6,425 $6,717 $7,020 25.00 1 N ISenior Police Officer $67,627 $70,635 $73,802 $77,105 $80,606 $84,243 32.51291 33.9593 35.48161 37.0698 38.7527 40.5016 590.00 1 26.01 1 N IFire Inspector II 1 $5,702 $ 9521 $6,2161 $6,4911 $6,783 $7,086 $68,4201 $71,4281 $74,5941 $77,8971 $81,398 $85,035 32.89431 34.34041 35.86261 37.45071 39.1338 40.8824 780.00 1 25.01 N I Fire Fighter/Driver 1 $5,7021 $5,9521 $6,2161 $6,4911 $6,783F $7,086 $68,4201 $71,4281 $74,5941 $77,8971 $81,3981 $85,036 23.43131 24.46171 25.54581 26.67721 27.87601 29.1219 7-3 PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 09-22-18 POLICE EFFECTIVE 09-27-18 H.T.E. STEP 1 2 3 4 5 Job Grade Code FLSA Job Title Start Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 595.00 1 25.03 1 N ISenior Police Corporal 1 $6,0351 $6,2871 $6,5491 $6,8221 $7,1061 $7,402 $72,4241 $75,4421 $78,5851 $81,8601 $85,2711 $88,824 34.81941 36.2702137.78151 39.3557140.99551 42.7037 605.00 26.00 N Police Sergeant $6,923 $8,226 26.05 E Emergency M mt Coordinator $83,078 $98,711 610.00 26.04 N Fire Inspector III 39.9411 47.4571 2t.uu N Irubhc Education Officer I 810.00 26.02 N Fire Lieutenant $6,923 $8,226 $83,0771 $98,711 28.45111 33.8051 820.00 26.03 N Fire Lieutenant/Paramedic $7,1111 $8,522 $85,3271 $102,259 29.22161 1 1 35.0201 830.00 27.01 N Fire Captain $7,1851 1 1 1 8,675 $86,2241 1 1 1 103 2952891 1 1 135.6516 840.00 1 27.02 1 N lFire 650.00 30.2994 128.00 E Police Lieutenant $7,8781 $9,236 128.01 E ITechnical Services Manager $94,5311 $110,826 128.02 E lCivilian Service Manager 45.4477T 53.2818 670.00 1127.03 1 E jFire Training Officer/Paramedic $8,180 $9,505 $98,1641 47.1896 1 1 1 1 $114,064 54.8384 860.00 1 29.00 N Battalion Chief $7,992 $9,210 $95,905 32.8441 $110,516 37.8480 870.00 1 29.01 N Battalion Chief/Paramedic $8,180 $9,505 $98,154 33.6145 $114,064 39.0630 680.00 1130.01 1 E IDivision Chief/E.M.S Coord. 1 $8,3931 $9,888 680.00 1130.02 1 E I Police Captain 1 $100,7151 $118,653 48.42071 1 57.0449 7-4 PROPOSED EXEMPT PAY PLAN EFFECTIVE 09-27-18 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 295 143.16 E lConference Centre Manager $4,157 $4,698 $5,310 143.04 E jAsst. Golf Superintendent $49,879 $56,370 1 $63,719 143.11 E I First Asst. Golf Pro 23.9805 27.10121 30.6343 $4, 305 $4, 942 $5, 559 146.12 E Recreation Specialist -Aquatics 1,660 $59,302 $66,712 146.13 E Program Rec. Specialists !254.8365 28.5105 32.0732 146.14 E Athletic Coordinator 146.15 E Recreation Specialist -Analyst - -J,' 146.16 E Special Events Coordinator r 146.18 E Human Resources Generalist I 315 1 149.09 1 E ISenior Center Supervisor $4,541 $5,210 $5,792 146.10 E I Recreation Center Supervisor . $54,489 $62,523 $69,500 26.1965 30.0591 33.4135 325 1 145.03 1 E jAccountant 1 $4,775 $5,443 $6,107 148.00 1 E Librarian $57,298 $65,311 $73,280 27.5469 31.3996 35.2309 335 152.01 E Recreation Superintendent $5,011 $5,714 $6,420 $60,127 $68,573 $77,036 149.01 E Human Resources Generalist II 28.9071 32.9678 -37.0368 149.02 E Food and Beverage Manager 149.03 E Kitchen Mana j er/Chef 149.08 E Facilities Supervisor 150.06 E Assistant to the.City Secretary 345 1 150.03 1 E ISenior Librarian $5,245 $5,990 $6,733 $62,935 $71,876 $80,796 30.2574 34.55581 38.8443 7�i�lPR+iatt � I i�PRa�-F►^ G�s-cT�' 355 149.04' E Deputy City Secretary $5,480 $6,263 $7,046 150.00 E Accountant II $65,764 $75,158 $84,552 151.00 E Web Designer 31.6175 36.1337 40.6501 151.04 E Graduate Engineer 365 1 E JOPEN $5,752 $6,442 $7,363 $69,027 $77,306 $88,353 33.1859 37.16621 42.4773 7-5 PROPOSED EXEMPT PAY PLAN EFFECTIVE 09-27-18 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 375 145.07 E Internal Auditor $6,040 $6,888 $7,731 153.00 E GIS Manager $72,476 $82,654 $92,770 153.07 E Assistant Library Administrator 34.8442 39.7373 44.6012 153.08 E Network Manager 154.02 E Park Superintendent 385 149.06 E Communications/Mktg. Mgr. $6,342 1 $7,230 $8,118 150.05 E Controller $76,109 1 86,761 $97,416 150.07 E Bud tlTreasury Manager 36.59101 41.7120 46.8347 154.08 E Accounting Manager 151.01 E Purchasing Manager 154.03 E SBW/PATS General Manager 154.11 E Billing Manager 154.12 E Building Official 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 $6,993 1 $7,972 $8,951 $83,915 1 $95,661 $107,410 40.3437 45.9908 51.6393 410 1 156.01 1 E ISenior Computer Developer $7,168 $8,171 1 $9,175 $86,010 $98,052 1 $110,094 41.3511 47.14051 52.9298 415 1 157.04 1 E ISenior Civil Engineer $7,342 1 $8,371 1 $9,398 157.05 1 E IPlanning & Development Svcs. Mgr. $88,104 1 $100,453 1 $112,779 42.35781 48.29481 54.2205 7-6 GRADE Code FLSA PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 09-27-18 Hourly, Monthly and Annual Pay Scales Job Title Pay Prob. EOY 1 EOY 2 EOY 3 Top 230 37.01 N I Parks Field Tech 1 $3,003 1 $3,107 1 $3,216 1 $3,330 1 $3,445 $3794 37.02 N FacilityTech 1 $36,032 $37,290 $38,592 $39,955 $41,339 2 !21�.8884] 37.05 N Public Works Field Tech 1 17.3229 17.9278 18.5536 19.2090 19.8745 37.06 N I Rec/A uatic Facility Tech I 240 38.01 N Police Records Clerk $3,161 1 $3,273 $3,385 1 $3,503 1 $3,627 1 $4,031 38.03 N UtilityBillingClerk $37,9301$39,273 $40,616 1 $42,0411 $43,5271 $48,377 39.00 N Parks Field Tech II 18.23571 18.8813 19.52701 20.2120 20.9265 23.2584 39.01 N Animal Control Officer 1 39.04 N Receptionist 39.05 1 N 1 Facility Tech II 39.06 1 N I Public Works Field Tech II 39.11 1 N lGolf Course Field Tech II 39.12 1 N lAsst F& B Mgr 250 39.08 N Court Clerk $3,319 $3,436 1 $3,557 1 $3,680 1 $3,808 1 $4,190 40.01 N Animal Control Officer II $39,829 $41,2331 $42,6791 $44,1641 $45,695 $50,279 40.04 N Office Tech 19.1485 19.8237120.5185121.2329121.96871 24.1728 40.05 N Mechanic 1 40.07 N Secretary 260 1 1 N JOPEN $3,366 1 $3,485 1 $3,608 1 $3,733 1 $3,863 $4,286 270 19.4218 1 20.1044 1 20.8154 1 21.5359 1 22.2867 1 24.7277 42.03 N I Nursery Specialist $3,636 $3,763 ' $3,894 1 $4,031 1 $4,171 1 $4,661 39.10 N IJuvenile Case Clerk $43,629 $45,1561 $46,7281 $48,3771 $50,051 $55,934 42.02 N I Recreation Assistant 20.9755 21.7098122.4653123.25841 24.0630 26.8913 280 41.01 N A ministrative Secretary $3,794 $3,927 1 $4,064 1 $4,205 1 $4,353 1 $4,900 43.01 N A ministrative Assistant $45,528 $47,1201 $48,7691 $50,4631 $52,2391 $58,804 43.02 N Li rarian Assistant 21,8884 22.6537 23.4467 24.2613 25.1150 28.2712 43.04 N Mmin Asst./Analyst �1 1&0 43.03 N i4guipment operator 43.07 N echanic II 43.08 1 N Ifarks Field Tech III 43.10 1 N fFacility Tech III 7-7 PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 09-27-18 Hourly, Monthly and Annual Pay Scales Job . ` Start End Merit GRADE Code FLSA Job Title Pay Prob. EOY 1 EOY 2 EOY 3 Top 43.11 N Public Works Field Tech III 43.12 N Urban Forester 43.13 1 N ISignal Technician I 290 42.00 N Technical Specialist $4,190 $4,336 1 $4,489 1 $4,646 1 $4,807 $5,360 42.05 N Graphics Artist $50,279 $52,0311 $53,8721 $55,7501 $57,689 $64,319 43.09 N Executive Secretary 24.1728 25.0151 25.9000 26.8029 1 27.7353 30.9227 45.00 N Inspector 1 45.01 N Mechanic III 45.04 N 1 Crew Leader 300 43.06 N Animal Control Supervisor $4,346 $4,498 1 $4,656 1 $4,820 1 $4,988 1 $5,613 46.04 N Police Records Supervisor $52,158 $53,9741 $55,8731 $57,8361 $59,858 $67,353 46.08 N Computer Support Specialist 25.0758 25.94921 26.8620 27.8059 28.7777 32.3811 46.09 N Chief Mechanic 46.10 N Municipal Court Supervisor 310 1 47.00 1 N lopen $4,440 1 $4,593 1 $4,753 1 $4,919 1 $5,091 1 $5,663 47.01 1 N lWater Quality S ecialist $53,2761 $55,1151 $57,0361 $59,0331 $61,093 $671953 25.6133 26.4974 27.4209 28.3812 29.3716 32.6697 320 48.01 N Foreman $4,821 $4,990 1 $5,164 1 $5,344 1 $5,532 1 $6,165 48.02 N Inspector II $57,857 $59,878 $61,964 $64,132 $66,385 $73,982 48.04 N Signal Tech II 27.8157 28.7876 29.7903 30.8327 31.91571 35.5685 48.05 N En ./PW Technical Specialist 49.00 N Bailiff/Warrant Officer 330 1 N JOPEN $5,057 1 $5,234 1 $5,418 1 $5,606 1 $5,804 $6,480 $60,686 $62,813 $65,021 $67,271 $69,647 $77,759 29.1759130.19841 31.26031 32.34181 33.4840 37.3841 340 48.03 1 N lComputer Support Spec II $5,295 1 $5,480 1 $5,673 $5,871 $6,076 $6,798 50.02 N I Inspector III $63,5351 $65,7641 $68,0751 $70,4511 $72,9091 $81,580 50.03 N Engineering Technician 30.5458 31.6175 32.7286 33.8708 35.0522 39.2212 7-8 C � � Health 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 2016-17 $2,767,061 Oct-16 Nov-16 $370,130 $369,844 $168,426 $150,697 $538,556 $520,541 $44,020 $59,413 $582,576 $579,954 $67,837 $276,648 $18,793 $29,961 $46,841 $47,391 $34,775 $59,838 $10,794 $19,715 $43,366 $433,553 $539,210 $146,401 $3,306,261 $3,452,662 Dec-16 $368,616 $148,894 $517,510 $50,601 $568,111 $304,030 $18,718 $46,596 $63,327 $14,964 $447,635 $120,476 13,573,138 Jan-17 $364,522 $149,215 $513,737 $41,917 $555,654 $745,622 $30,422 $46,138 $54,066 $160,695 $1,036,933 $481,279 $3,091,859 Feb-17 $365,881 $148,882 $514,763 $45,788 $560,551 $309,245 $29.341 $45,604 $59,741 $15,997 $459,928 $100.623 $3,192,482 Mar-17 $371,894 $151,375 $523,269 $46,218 $569,487 $581,712 $25,323 $46,962 $49,932 $19,167 $723,096 $153,609 $3,038,873 A r-17 $371,014 $152,238 $523,252 $41,644 $564,896 $406,605 $25,545 $47,619 $41,869 $142,772 $664,410 $99,514 $2,939,359 Ma -17 Jun-17 $366,538 $369,080 $150,299 $151,231 $516.837 $520,311 $74'506 $41,931 $591,343 $562,242 $442,710 $26,593 $24,489 $23,559 $46,702 $46,688 $51,538 $76,823 $19,620 $16,360 $585,059 $190,023 $6,283 $372,220 $2,945,642 $3,317,862 Jul-171 Aug-171 $367.437 $369,316 $150,647 $150,652 $518,084 $519,968 $41 567 $64,365 $559,651 $584,333 $423,730 $880,197 $20,934 $20,103 $47,176 $47,024 $66,171 $62,949 $144,922 $15,437 $702,933 $1,025,710 $143,2 2) $441,377 $3,174,580 $2,733,203 Sep-171 $368,526 $147,159 $515,685 $88,387 $604,072 $606,717 $28,102 $46,856 $87,706 $75,737 $845,118 $241,046 $2,492,157 Totals $4 422 798 $1 819 715 $8 242 513 5640 357 $8 882 870 $4 935 972 $295 290 $561 597 $708 726 $666 180 $7 167 764 $274 895 BEGINNING BALANCE FISCAL YEAR 2017-18 $2,492,157 Oct-17 $392,868 $158,768 $551,636 $323,760 $875,396 $84,823 $17,640 $55,421E$70,066 $17,700 $194,210 $681,186 $3,173,343 Nov-17 Dec-17 $391,597 $390,397 $155,437 $154,932 $547,034 $545,329 1 $59,851 $81,861 $606,885 $627,190 $496,037 $318,372 $22,897 $19,956 $51,512 $51.430 $59,590 $19,707 $189,330 $660.219 $638,678 $53,334 $11,488 $3,120,009 $3,108,521 Jan-18 Feb-18 $387,630 $383,290 $151,731 $151,776 $539,361 $535,066 $63,201 $56,620 $602,562 $591,686 $410,452 $434,314 $18,802 $18,452 $51,244 $50,232 $69,996 $65,826 $16,274 $14,800 $566,768 $583,624 $35,794 $8,062 $3,144,315 $3,152,377 Mar-181 $379,945 $150,614 $530,559 $57,358 $587,917 $354,219 $19,458 $49,860 $59,953 $185,944 $669,434 $81,517 $3,070,860 A r-18 Ma -18 $383,743 $386,362 $151,900 $151,713 $535,643 $538,075 $80,569 $61,052 $616,212 1 $599,127 $344,093 $295,592 $20.976 $19,546 $50,418 $51,145 $54,385 $46,325 $15,500 $18,719 $485,372 $431,327 $130,840 $167,800 $3,201,700 $3,369,500 Jun-18 Jul-18 $381,430 $145,757 $527,187 $57 639 $584.826 $239 594 $20,302 $50 254 $53,192 $15,564 $378,906 $205,920 $3,575,420 Au -18 Se -18 Totals $3 477,282 $1 372,628 $4,849,890 $841 911 $5 691,801 12.977,496 $178,029 $461 516 $497,959 $493,538 $4,608 538 $1,083,263 M City of Euless 2018-19 Proposed Employee Insurance Premiums Per Month MEDICAURX 2017-18 Actual 2018-19 Increase / Decrease A B A B A B Employee Only $257.66 $185.90 $271.26 $184.92 $13.60 $0.98 Employee + Children $489.54 $353.22 $515.38 $351.36 $25.84 $1.86 Employee + Spouse $592.60 $427.58 $623.88 25:32 $31.28 $2.26 ,Employee + Family $747.18 $5 9.121 $7W.62 $53628 $39.44 $2.84 DENTAL 2017-18 Actual 2018-19 Pro Increase / Decrease A B A B A B Employee Only $7.70 $7.70 $8.28 8.28 $0.58 $0.58 Employee + Children $14.64 $14Z4 $15.72 $1&72 $1.08 $1.08 Employee + Spouse $17.72 $17.72 $19.02 $19.02 $1.30 $1.30 Em to ee + Family $22.34 $22.34 1 $24.00 $24.001 $1.66 $1.66 Total Premium 2017-18 Actual 2018-19 ed Increase / Decrease A B A B.. A B Employee Only $265.36 $193.60 $279.54. $193.20 $14.18 $0.40 Employee + Children $504.18 $367.86 $531.10 M.08 $26.92 $0.78 .Employee + Spouse $610.32 $445.30 $642.90 $444.34 $32.58 $0.96 Em to ee + Family$769.52 $561.46 $810.62 $560:28 $41.10 $1.18 7-10 i Summary of Benefits and Coverage: What this Plan Covers & What You Pay For Covered Services Coverage Period: 10/01/18-09/30/19 City of Euless Medical Insurance: Coverage for: Plan Participants! Plan Type: EPO The Summary of Benefits and Coverage (SBC) document will help you choose a health plan. The SBC shows you how you and the plan would share the cost for covered health care services. NOTE: Information about the cost of this Ilan (called the premium) will be provided separately. This is only a summary. For more information about your coverage, or to get a copy of the complete terms of coverage, visit www.mybenefitshub.com/coe or call 1-888-902-2432. For general definitions of common terms, such as allowed amount, balance billing, coinsurance, copayment, deductible, provider, or other underlined terms see the Glossary. You can view the Glossary at www.mybenefitshub.com/coe or call 1-888-902-2432 to request a copy. Important uestions ` For network providers: $1,000/Individual or deductible? What is the overall $2,000/Family; For out -of -network providers No coverage Are there services covered Yes. Preventive services, Physician office visits, before you meet your Diagnostic tests, and Urgent Care are covered deductible? before you meet your deductible. Are there other deductibles No. for specific services? What is the out-of-pocket For network providers: $7,350 individual/ limit for this plan? $14,700 family; For out -of -network providers: I No coverage What is not included in Premiums, Tier 3 Drugs, balance -billing the out-of-pocket limit? charges, non-precertification penalties and health care this Ilan doesn't cover. Will you pay less if you use Yes, See www.aetna.com/asa or call 1-888- a network provider? 902-2432 for a list of network providers. Do you need a referral to No. see a specialist? Generally, you must pay all of the costs from providers up to the deductible amount before this Ilan begins to pay. If you have other family members on the plan, each family member must meet their own individual deductible until the total amount of deductible expenses paid by all family members meets the overall family deductible. This Ilan covers some items and services even if you haven't yet met the deductible amount. But a copayment or coinsurance may apply. For example, this Ian covers certain preventive services without cost -sharing and before you meet your deductible. See a list of covered preventive services at https://www. healthcare.gov/coverage/preventive-care-benefits/. There are no other specific deductibles. The out-of-pocket limit is the most you could pay in a year for covered services. If you have other family members in this plan, they have to meet their own out-of- pocket limits until the overall family out-of-pocket limit has been met. Even though you pay these expenses, they don't count toward the out—of—pocket limit. This plan uses a provider network. You will pay less if you use a provider in the plan's network. You will pay the most if you use an out -of -network provider, and you might receive a bill from a provide r for the difference between the provider's charge and what your Ilan pays (balance billing) Be aware, your network provider might use an out -of -network provider for some services (such as lab work). Check with your provider before you get services. You can see the specialist you choose without a referral. OMB Control Numbers 1545-2229, 1210-0147, and 0938-1146 1 of 5 Released on April 6, 2016 1 C J N All copavment and coinsurance costs shown in this chart are after your deductible has been met, if a deductible applies. If you visit a health care provider's office or clinic If you have a test If you need drugs to treat your illness or condition More information about prescription drug coverage is available at www.caremark.com Primary care visit to treat an injury or illness Specialist visit $25 copavment Not covered $50 copavment Not covered i Preventive care/screening/ ( No charge immunization I Diagnostic test (x-ray, blood work) 20% coinsurance Imaging (CT/PET scans, MRIs) 20% coinsurance Tier 1 -1 $10 / prescription Tier 2 - Excluding Specialty 1 15% / prescription Tier 3 - Non -Preferred & > of 3% or $175, Specialty drugs 50% at 100k Facility fee (e.g., ambulatory If you have outpatient surgerycenter) surgery Physician/surgeon fees If you need immediate Emergency room care medical attention none none You may have to pay for services that aren't Not covered preventive. Ask your provide r if the services you need are preventive. Then check what your Ilan will pay for. Not covered If billed by provider other than Physician. Quest/Lab Card providers are No Charge. Not covered Not covered Not covered Not covered 20% coinsurance Not covered 20% coinsurance Not covered 20% coinsurance 20% coinsurance Certain Outpatient procedures must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. none $35 min / $175 max Tier 3 drugs are excluded from any maximum out of pocket. Drugs in excess of $2500 require prior auth. Specialty drugs must go thru Specialty Pharmacy Program. Certain Outpatient procedures must be pre - certified. Failure to pre -certify will result in a -- --- benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. ne W If you have a hospital stay If you need mental health, behavioral health, or substance abuse services If you are pregnant If you need help recovering or have other special health needs If your child needs dental or eye care Emergency medical 20% coinsurance 20% coinsurance none transportation Urgent care $50 copayment Not covered none Facility fee (e.g., hospital room) 20% coinsurance Physician/surgeon fees Office Visits Outpatient services Inpatient services Office Visits Childbirth/delivery professional services Childbirth/delivery facility services Home health care Rehabilitation services Habilitation services Skilled nursino care Durable medical equipment Hospice services ChildreWs eye exam Children's glasses 20% coinsurance $25 copayment 20% coinsurance 20% coinsurance $25 copayment 20% coinsurance 20% coinsurance 20% coinsurance 20% coinsurance Not covered Not covered Not covered Not covered Not covered Not covered Not covered Not covered Not covered Not covered Not covered Not covered 20% coinsurance Not covered 20% coinsuranc®e Not covered 20% coinsurance Not covered Not covered I Not covered Not covered Not covered All In -Patient Hospitalizations must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. In -Patient Mental Health services must be pre -certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. Cost sharing does not apply to certain preventive services. Depending on the type of services, coinsurance may apply. Maternity care may include tests and services described elsewhere in the SBC (i.e. ultrasound). Limited to 40 visits per Plan Year. Limited to 30 visits/25 days In -Patient per Plan Year. none Limited to 40 home visits/100 days in Facility per Plan Year. Pre-Cert required for purchase over $2500. i 6 months per treatment per Plan Year. none none Children's dental check-up I Not covered Not covered none Excluded Services & Othc Services Your Plan Generally Does NOT Cover (Check your policy or plan document for more information and a list of any other excluded services.) • Bariatric Surgery • Glasses (Child) • Routine Eye Care (Adult) • Cosmetic Surgery • Habilitation Services • Routine Foot Care • Dental Care (Adult) • Infertility Treatment • Weight Loss Programs • Dental check-up (Child) • Long-term care • Eye Exam (Child) • Non -Emergency Care when Traveling outside the U.S. Other Covered Services (Limitations may apply to these services. This isn't a complete list. Please see your Ilan document.) • Acupuncture . Hearing Aids Private Duty Nursing • Chiropractic Care C, Physician/surgeon 20% coinsurance fees Emergency room 20% coinsurance care If you need Emergency medical 20% coinsurance immediate medical transportation attention Urgent care Facility fee (e.g., hospital room) 30% coinsurance Not covered I out of pocket. 20% coinsurance 20% coinsurance 20% coinsurance 20% coinsurance $30 copayment 1 $60 copayment 20% coinsurance 30% coinsurance If you have a hospital stay Physician/surgeon 20/o o coinsurance fees Office Visits $10 copayment If you need mental health, behavioral health, or substance abuse services Outpatient services 20% coinsurance Inpatient services 20% coinsurance 30% coinsurance $30 copayment Not covered none none none Not covered All In -Patient Hospitalizations must be pre -certified. Failure to pre -certify will result in a benefit -- - reduction of 50%. Reduced reimbursements due to Not covered failure to pre -certify will not apply towards any max out of pocket. Not covered I 30% coinsurance Not covered 30% coinsurance Not covered In -Patient Mental Health services must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. Office visits $10 copayment $30 copayment Not covered Cost sharing does not apply to certain preventive Childbirth/delivery o o services. Depending on the type of services, If you are pregnant professional services 20 /o coinsurance 30 /o coinsurance Not covered coinsurance may apply. Maternity care may - - --- include tests and services described elsewhere in Childbirth/delivery 20% coinsurance 30% coinsurance Not covered the SBC (i.e. ultrasound). facility services i N 0 If you need help recovering or have other special health needs Home health care Rehabilitation services [,Habilitation services 20% coinsurance 30% coinsurance Not covered 20% coinsurance 30% coinsurance I Not covered Not covered Skilled nursing care 20% coinsurance 30% coinsurance Limited to 40 visits per Plan Year. i Not covered Limited to 30 visits/25 days In -Patient per Plan Year. Not covered none Not covered Limited to 40 home visits/100 days in Facility per Plan Year. Durable medical 20% coinsurance 30% coinsurance Not covered equipment Hosoice services 20% coinsurance 30% coinsurance Not covered Children's eye exam Not covered Not covered Not covered If your child needs Children's glasses Not covered Not covered Not covered dental or eye care Children's dental Not covered Not covered Not covered Pre-Cert required for purchase over $2500. Limited to 6 months per treatment per Plan Year. none none check-up I none Excluded Services & Other Covered Services: Services Your Plan Generally Does NOT Cover (Check your policy or plan document for more information and a list of any other • Bariatric Surgery • Glasses (Child) • Routine Eye Care (A( • Cosmetic Surgery • Habilitation Services • Routine Foot Care • Dental Care (Adult) • Infertility Treatment • Weight Loss Prograrr • Dental check-up (Child) • Long-term care • Eye Exam (Child) • Non -Emergency Care when Traveling outside the U.S. Other Covered Services (Limitations may • Acupuncture • Chiropractic Care to these services. This isn't a complete list. Please see your plan document.) • Hearing Aids Private Duty Nursing I Ad Your Rights to Continue Coverage: There are agencies that can help if you want to continue your coverage after it ends. The contact information for those agencies is: Department of Labor's Employee Benefits Security Administration at 1-866-444-EBSA (3272) or www.dol,gov/ebsa/healthreformOther coverage options may be available to you too, including buying individual insurance coverage through the Health Insurance Marketplace. For more information about the Marketplace, visit www.HealthCare.gov or call 1-800-318-2596. Your Grievance and Appe's Rights. There are agencies that can help if you have a complaint against your plan for a denial of a claim. This complaint is called a grievance or appeal. For more information about your rights, look at the explanation of benefits you will receive for that medical claim. Your Ilan documents also provide complete information to submit a claim, appeal, or a grievance for any reason to your Ilan. For more information about your rights, this notice, or assistance, contact: Department of Labor's Employee Benefits Security Administration at 1-866-444-EBSA(3272) or www.dol.gov/ebsa/healthreforml. Does this plan provide Minimum Essential Coverage? Yes. If you don't have Minimum Essential Coverage for a month, you'll have to make a payment when you file your tax return unless you qualify for an exemption from the N requirement that you have health coverage for that month. Ooes this plan meet Minimum Value Standards? Yes. If your Ilan doesn't meet the Minimum Value Standards, you may be eligible for a premium tax credit to help you pay fora Ilan through the Marketplace. Language Access Services: Spanish (Espanol): Para obtener asistencia en Espanol, Ilame al 1-888-982-2432 Tagalog (Tagalog): Kung kailangan ninyo ang tulong sa Tagalog tumawag sa 1-888-982-2432 Chinese (+p Q: /HAAVIPC 7Wj, ikiAtTix^-F'T�31-888-982-2432 Navajo (Dine): Dinek'ehgo shika at'ohwol ninisingo, kwiijigo holne' 1-888-982-2432 --To see examples of how this plan might cover costs for a sample medical situation, see the next section. - About these Coverage Examples: ^______ This is not a cost estimator. Treatments shown are just examples of how this plan might cover medical care. Your actual costs will be different depending on the actual care you receive, the prices your providers charge, and many other factors. Focus on the cost sharing amounts (deductibles, copayments and coinsurance) and excluded services under the plan. Use this information to compare the portion of costs you might pay under different health plans. Please note these coverage examples are based on self -only coverage. ■ The Ip an's overall deductible $1800 ■ The Ip an's overall deductible $1800 ■ The Ip an's overall deductible $1800 ■ Specialist copayment $30 ■ Specialist copayment $60 ■ Specialist copayment $60 ■ Hospital (facility) coinsurance 30% ■ Hospital (facility) coinsurance 30% ■ Hospital (facility) coinsurance 30% ■ Other coinsurance 30% ■ Other coinsurance 30% ■ Other coinsurance 30% This EXAMPLE event includes services like: This EXAMPLE event includes services like: This EXAMPLE event includes services like: Specialist office visits (prenatal care) Primary care physician office visits (including Emergency room care (including medical Childbirth/Delivery Professional Services disease education) supplies) N Childbirth/Delivery Facility Services Diagnostic tests (blood work) Diagnostic test (x-ray) Diagnostic tests (ultrasounds and blood work) Prescription drugs Durable medical equipment (crutches) Specialist visit (anesthesia) Durable medical equipment (glucose meter) Rehabilitation services (physical therapy) Total Example Cost $12,730 Total Example Cost y $7,389 Total Example Cost $1,925 In this example, Peg would pay: In this example, Joe would pay: In this example, Mia would pay: Cost Sharing Cost Sharing Cost Sharing Deductibles $1,800 Deductibles $200 Deductibles $1,632 Copayments $53 Copayments $2,121 Copayments $180 Coinsurance $2,915 Coinsurance $0 Coinsurance $0 What isn't covered What isn't covered What isn't covered Limits or exclusions $60 Limits or exclusions $55 Limits or exclusions $0 The total Peg would pay is $4,828 The total Joe would pay is $2,376 The total Mia would pay is $1,812 The plan would be responsible for the other costs of these EXAMPLE covered services. Workers' Compensation/Risk Management Financial Report Re ort City Other Total TML Insurance Admin. WC Claims Risk Claims WC/Risk Total Monthly Ending Fund Month Contribution Revenue Revenues Services Expense Paid Paid Prevention Exp. Expenses Cash Flow Balance BEGINNING BALANCE FISCAL YEAR 2016-17 $1,992,931 Oct-16 $79,315 $158 $79,157 $593,161 $2,502 $4,697 $2,537 $66 $597,889 $518,732 $1,474,199 Nov-16 $79,056 $399 $79,455 $1,304 $8,552 $10,504 $3,302 $789 $3,161 $82,616 $1,556,815 Dec-16 $79,108 $1,818 $80,926 $5,144 $.5,002 $0 $5,495 $1,705 $17,346 $63,580 $1,620,395 Jan-17 $79,418 $662 $80,080 $1,068 $5,155 $1,692 $45 $1,330 $9,290 $70,790 $1,691,185 Feb-17 $79,573 $658 $80,231 $7,565 $5,153 $3,371 $10,814 $3,830 $30,733 $49,498 $1,740,683 Mar-17 $79,470 $1,077 $80,547 $1,070 $5,155 $0 $2,895 $1,931 $11,051 $69,496 $1,810,179 Apr-1 7 $79,211 $969 $80,180 $1,072 $5,154 $0 $4,343 $702 $11,271 $68,909 $1,879,088 Ma -17 $78,953 $1,099 $80,052 $1,067 $7,584 $0 $396 $1,736 $10,783 $69,269 $1,948,357 Jun-17 $79,263 $2,977 $82,240 $1,064 $5,154 $0 $8,900 $18,705 $33,823 $48,417 $1,996,774 Jul-17 $79,315 $1,585 $80,900 $1,246 $5,154 $0 $9,609 $14,616 $30,625 $50,275 $2,047,049 Au -17 $79,677 $1,636 $81,313 $34,115 $5,155 $892 $3,384 $8,366 $51,912 $29,401 $2,076,450 Se -17 $79,849 $2,546 $82,395 $5,334 $9,695 $822 $23,672 $2,946 $42,469 $39,926 $2,116,376 Totals $952,208 $15,268 $967,476 $653,210 $69,415 $970 $63,714 $56,722 $844,031 $123,445 BEGINNING BALANCE FISCAL YEAR 2017-18 $2,116,376 Oct-17 $83,142 $117 $83,259 $655,532 $5,158 $0 $3,684 $898 $665,272 $582.013 $1,534,363 Nov-17 $83,312 $333 $83,645 $6,775 $6,164 $1,185 $2,193 $2,365 $18,682 $64,963 $1,599,326 Dec-17 $83,707 $2,520 $86,227 $6,531 $5,314 $5,810 $2,919 $1,340 $21,914 $64,313 $1,663,639 Jan-18 $83,482 $1,046 $84,528 $2,605 $5,318 $619 $92 $1,145 $9,595 $74,933 $1,738,572 Feb-18 $83,256 $1,166 $84,422 $5,851 $5,311 $2,320 $15,925 $2,302 $141 $84,563 $1,823,135 Mar-18 $83,425 $1,869 $85,294 $1,676 $21,298 $742 $63,570 $5,437 ($34,417) $119,711 $1,942,846 A r-18 $83,199 $1,853 $85,052 $1,167 $0 $1,101 $11,417 $2,686 $14,169 $70,883 $2,013,729 Ma -18 $83,426 $9,250 $92,676 $6,149 $7,401 $3,652) $6,403 $14,077 $30,378 $62,298 $2,076,027 Jun-18 $83,142 $1,984 $85,126 $7,823 $5,778 $4,565 $81,603 $1,331 $91,970 $6,844 $2,069,183 Jul-18 Au -18 Se -18 Totalsl $750,091 $20,138 $770,229 $694,109 1 $61,742 $1,358 $28,632 L $31,581 $817,422 $47,193 i Summary of Benefits and Coverage: What this Plan Covers & What You Pay For Covered Services Coverage Period: 10/01/18-09/30/19 City of Euless Medical Insurance: Coverage for: Plan Participants! Plan Type: EPO The Summary of Benefits and Coverage (SBC) document will help you choose a health plan. The SBC shows you how you and the plan would share the cost for covered health care services. NOTE: Information about the cost of this Ilan (called the premium) will be provided separately. This is only a summary. For more information about your coverage, or to get a copy of the complete terms of coverage, visit www.mybenefitshub.com/coe or call 1-888-902-2432. For general definitions of common terms, such as allowed amount, balance billing, coinsurance, copayment, deductible, provider, or other underlined terms see the Glossary. You can view the Glossary at www.mybenefitshub.com/coe or call 1-888-902-2432 to request a copy. Important uestions ` For network providers: $1,000/Individual or deductible? What is the overall $2,000/Family; For out -of -network providers No coverage Are there services covered Yes. Preventive services, Physician office visits, before you meet your Diagnostic tests, and Urgent Care are covered deductible? before you meet your deductible. Are there other deductibles No. for specific services? What is the out-of-pocket For network providers: $7,350 individual/ limit for this plan? $14,700 family; For out -of -network providers: I No coverage What is not included in Premiums, Tier 3 Drugs, balance -billing the out-of-pocket limit? charges, non-precertification penalties and health care this Ilan doesn't cover. Will you pay less if you use Yes, See www.aetna.com/asa or call 1-888- a network provider? 902-2432 for a list of network providers. Do you need a referral to No. see a specialist? Generally, you must pay all of the costs from providers up to the deductible amount before this Ilan begins to pay. If you have other family members on the plan, each family member must meet their own individual deductible until the total amount of deductible expenses paid by all family members meets the overall family deductible. This Ilan covers some items and services even if you haven't yet met the deductible amount. But a copayment or coinsurance may apply. For example, this Ian covers certain preventive services without cost -sharing and before you meet your deductible. See a list of covered preventive services at https://www. healthcare.gov/coverage/preventive-care-benefits/. There are no other specific deductibles. The out-of-pocket limit is the most you could pay in a year for covered services. If you have other family members in this plan, they have to meet their own out-of- pocket limits until the overall family out-of-pocket limit has been met. Even though you pay these expenses, they don't count toward the out—of—pocket limit. This plan uses a provider network. You will pay less if you use a provider in the plan's network. You will pay the most if you use an out -of -network provider, and you might receive a bill from a provide r for the difference between the provider's charge and what your Ilan pays (balance billing) Be aware, your network provider might use an out -of -network provider for some services (such as lab work). Check with your provider before you get services. You can see the specialist you choose without a referral. OMB Control Numbers 1545-2229, 1210-0147, and 0938-1146 1 of 5 Released on April 6, 2016 1 C J N All copavment and coinsurance costs shown in this chart are after your deductible has been met, if a deductible applies. If you visit a health care provider's office or clinic If you have a test If you need drugs to treat your illness or condition More information about prescription drug coverage is available at www.caremark.com Primary care visit to treat an injury or illness Specialist visit $25 copavment Not covered $50 copavment Not covered i Preventive care/screening/ ( No charge immunization I Diagnostic test (x-ray, blood work) 20% coinsurance Imaging (CT/PET scans, MRIs) 20% coinsurance Tier 1 -1 $10 / prescription Tier 2 - Excluding Specialty 1 15% / prescription Tier 3 - Non -Preferred & > of 3% or $175, Specialty drugs 50% at 100k Facility fee (e.g., ambulatory If you have outpatient surgerycenter) surgery Physician/surgeon fees If you need immediate Emergency room care medical attention none none You may have to pay for services that aren't Not covered preventive. Ask your provide r if the services you need are preventive. Then check what your Ilan will pay for. Not covered If billed by provider other than Physician. Quest/Lab Card providers are No Charge. Not covered Not covered Not covered Not covered 20% coinsurance Not covered 20% coinsurance Not covered 20% coinsurance 20% coinsurance Certain Outpatient procedures must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. none $35 min / $175 max Tier 3 drugs are excluded from any maximum out of pocket. Drugs in excess of $2500 require prior auth. Specialty drugs must go thru Specialty Pharmacy Program. Certain Outpatient procedures must be pre - certified. Failure to pre -certify will result in a -- --- benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. ne W If you have a hospital stay If you need mental health, behavioral health, or substance abuse services If you are pregnant If you need help recovering or have other special health needs If your child needs dental or eye care Emergency medical 20% coinsurance 20% coinsurance none transportation Urgent care $50 copayment Not covered none Facility fee (e.g., hospital room) 20% coinsurance Physician/surgeon fees Office Visits Outpatient services Inpatient services Office Visits Childbirth/delivery professional services Childbirth/delivery facility services Home health care Rehabilitation services Habilitation services Skilled nursino care Durable medical equipment Hospice services ChildreWs eye exam Children's glasses 20% coinsurance $25 copayment 20% coinsurance 20% coinsurance $25 copayment 20% coinsurance 20% coinsurance 20% coinsurance 20% coinsurance Not covered Not covered Not covered Not covered Not covered Not covered Not covered Not covered Not covered Not covered Not covered Not covered 20% coinsurance Not covered 20% coinsuranc®e Not covered 20% coinsurance Not covered Not covered I Not covered Not covered Not covered All In -Patient Hospitalizations must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. In -Patient Mental Health services must be pre -certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. Cost sharing does not apply to certain preventive services. Depending on the type of services, coinsurance may apply. Maternity care may include tests and services described elsewhere in the SBC (i.e. ultrasound). Limited to 40 visits per Plan Year. Limited to 30 visits/25 days In -Patient per Plan Year. none Limited to 40 home visits/100 days in Facility per Plan Year. Pre-Cert required for purchase over $2500. i 6 months per treatment per Plan Year. none none Children's dental check-up I Not covered Not covered none Excluded Services & Othc Services Your Plan Generally Does NOT Cover (Check your policy or plan document for more information and a list of any other excluded services.) • Bariatric Surgery • Glasses (Child) • Routine Eye Care (Adult) • Cosmetic Surgery • Habilitation Services • Routine Foot Care • Dental Care (Adult) • Infertility Treatment • Weight Loss Programs • Dental check-up (Child) • Long-term care • Eye Exam (Child) • Non -Emergency Care when Traveling outside the U.S. Other Covered Services (Limitations may apply to these services. This isn't a complete list. Please see your Ilan document.) • Acupuncture . Hearing Aids Private Duty Nursing • Chiropractic Care 1 Your Rights to Continue Coverage. There are agencies that can help if you want to continue your coverage after it ends. The contact information for those agencies is: Department of Labor's Employee Benefits Security Administration at 1-866-444-EBSA (3272) or www.dol.gov/ebsa/healthreformOther coverage options may be available to you too, including buying individual insurance coverage through the Health Insurance Marketplace. For more information about the Marketplace, visit www.HealthCare.gov or call 1-800-318-2596. Your Grievance and Appeals Rights There are agencies that can help if you have a complaint against your Ilan for a denial of a claim. This complaint is called a grievance or appeal. For more information about your rights, look at the explanation of benefits you will receive for that medical claim. Your Ilan documents also provide complete information to submit a claim, appeal, or a grievance for any reason to your Ilan. For more information about your rights, this notice, or assistance, contact: Department of Labor's Employee Benefits Security Administration at 1-866-444-EBSA(3272) or www.dol.gov/ebsa/healthreforml. Does this plan provide Minimum Essential Coverage? Yes. If you don't have Minimum Essential Coverage for a month, you'll have to make a payment when you file your tax return unless you qualify for an exemption from the requirement that you have health coverage for that month, Does this plan meet Minimum Value Standards? Yes. If your plan doesn't meet the Minimum Value Standards, you may be eligible for a premium tax credit to help you pay fora Ilan through the Marketplace. Language Access Services: Spanish (Espanol): Para obtener asistencia en Espanol, Ilame al 1-888-982-2432 Tagalog (Tagalog): Kung kailangan ninyo ang tulong sa Tagalog tumawag sa 1-888-982-2432 Chinese ili#&#T�^-F'y�-51-888-982-2432 Navajo (Dine): Dinek'ehgo shika at'ohwol ninisingo, kwiijigo holne' 1-888-982-2432 To see examples of how this plan might cover costs for a sample medical situation, see the next section.— - ---- - - -- - About these Coverage Examples: This is not a cost estimator. Treatments shown are just examples of how this plan might cover medical care. Your actual costs will be different depending on the actual care you receive, the prices your providers charge, and many other factors. Focus on the cost sharing amounts (deductibles, copayments and coinsurance) and excluded services under the plan. Use this information to compare the portion of Wr costs you might pay under different health plans. Please note these coverage examples are based on self -only coverage. ■ The Ip an's overall deductible $1000 ■ The Ip an's overall deductible $1000 The Ip an's overall deductible $1000 ■ Specialist copayment $25 ■ Specialist copayment $50 ■ Specialist copayment $50 ■ Hospital (facility) coinsurance 20% ■ Hospital (facility) coinsurance 20% ■ Hospital (facility) coinsurance 20% ■ Other coinsurance 20% ■ Other coinsurance 20% ■ Other coinsurance 20% This EXAMPLE event includes services like: This EXAMPLE event includes services like: This EXAMPLE event includes services like: Specialist office visits (prenatal care) Primary care physician office visits (including Emergency room care (including medical Childbirth/Delivery Professional Services disease education) supplies) Childbirth/Delivery Facility Services Diagnostic tests (blood work) Diagnostic test (x-ray) Diagnostic tests (ultrasounds and blood work) Prescription drugs Durable medical equipment (crutches) Specialist visit (anesthesia) Durable medical equipment (glucose meter) Rehabilitation services (physical therapy) Total Example Cost $12,730 Total Example Cost $7,389 Total Example Cost $1,925 In this example, Peg would pay: In this example, Joe would pay: In this example, Mia would pay: Cost Sharing Cost Sharing _ Cost Sharing Deductibles $1000 Deductibles $200 Deductibles $1000 Copayments $48 Copayments $2,061 Copayments $150 Coinsurance $2,103 Coinsurance $0 Coinsurance $126 What isn't covered What isn't covered What isn't covered Limits or exclusions $60 Limits or exclusions $55 Limits or exclusions $0 The total Peg would pay is $3,211 The total Joe would pay is $2,316 The total Mia would pay is $1,276 The plan would be responsible for the other costs of these EXAMPLE covered services. Summary of Benefits and Coverage: What this Plan Covers & What You Pay For Covered Services Coverage Period: 10/01/18-09/30/19 City of Euless Medical Insurance: Coverage for: Plan Participants' Plan Type: EPO The Summary of Benefits and Coverage (SBC) document will help you choose a health plan. The SBC shows you how you and the plan would share the cost for covered health care services. NOTE: Information about the cost of this plan (called the premium) will be provided separately. This is only a summary. For more information about your coverage, or to get a copy of the complete terms of coverage, visit www.mybenefitshub.com/coe or call 1- 888-902-2432. For general definitions of common terms, such as allowed amount, balance billing, coinsurance, copavment, deductible, provide r, or other underlined terms see the Glossary. You can view the Glossary at www.mybenefitshub.com/coe or call 1-888-902-2432 to request a copy. Important Questions Answers Generally, you must pay all of the costs from providers up to the deductible What is the overall For network providers: $1,800/Individual or amount before this plan begins to pay. If you have other family members on the deductible? $3,600/Family; For out -of -network providers: plan, each family member must meet their own individual deductible until the total No coverage amount of deductible expenses paid by all family members meets the overall family deductible. This plan covers some items and services even if you haven't yet met the Are there services covered Yes. Preventive services, Physician office visits, deductible amount. But a copavment or coinsurance may apply. For example, this before you meet your Diagnostic tests, and Urgent Care are covered plan covers certain preventive services without cost -sharing and before you meet deductible? before you meet your deductible. your deductible. See a list of covered preventive services at i https://www.healthcare.gov/coverage/preventive-care-benefits/. Are there other deductibles J for specific services? What is the out-of-pocket limit for this Ilan? What is not included in the out-of-pocket limit? No. For network providers: $7,200 individual/ $14,400 family; For out -of -network providers: No coverage Premiums, Tier 3 Drugs, balance -billing charges, non-precertification penalties and health care this plan doesn't cover. Will you pay less if you use Yes. See www.aetna.com/asa or call 1-888- a network provider? 902-2432 for a list of network providers. Do you need a referral to No. see a specialist? There are no other specific deductibles. The out-of-pocket limit is the most you could pay in a year for covered services. If you have other family members in this plan, they have to meet their own out-of- pocket limits until the overall family out-of-pocket limit has been met. Even though you pay these expenses, they don't count toward the out—of—pocket limit. This Dian uses a provider network. You will pay less if you use a provide r in the plan's network. You will pay the most if you use an out -of -network provider, and you might receive a bill from a provide r for the difference between the provider's charge and what your Ilan pays (balance billing) Be aware, your network provider might use an out -of -network provider for some services (such as lab work). Check with your provider before you get services. You can see the sp ecialist you choose without a referral. OMB Control Numbers 1545-2229, 1210-0147, and 0938-1146 1 of 5 Released on April 6, 2016 All copayment and coinsurance costs shown in this chart are after your deductible has been met, if a deductible applies. rlllll01y 1,01V VWII LU treat an injury or illness If you visit a health Specialist visit care provider's office or clinic J If you have a test Preventive care/screening/ immunization $10 copayment $30 copayment Diagnostic test (x-ray, 20% coinsurance blood work) Imaging (CT/PET 20% coinsurance scans, MRIs) If you need drugs $10 / prescription Tier 1 to treat your illness Tier 2 - Excluding or condition Specialty 15% prescription More information about prescription Tier 3 - Non - drug coverage is Preferred & > of 3% or $175, available at Specialty 50% at 100k www.caremark.com drugs $30 copayment 30% coinsurance Not covered 30% coinsurance Not covered $10 / prescription Not covered 15% / prescription Not covered > of 3% or $175, Not covered 50% at 100k If you have Facility fee (e.g., ° ° outpatient surgery ambulatory surgery 20% coinsurance 30% coinsurance center) Not covered You may have to pay for services that aren't preventive. Ask your provide r if the services you need are preventive. Then check what your Ilan will pay for. If billed by provider other than Physician. Quest/Lab Card providers are No Charge. Certain Outpatient procedures must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max out of pocket. none $35 min / $175 max Tier 3 drugs are excluded from any maximum out of pocket. Drugs in excess of $2500 require prior auth. Specialty drugs must go thru Specialty Pharmacy Program. Certain Outpatient procedures must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Reduced reimbursements due to failure to pre -certify will not apply towards any max COMPARISON Et HISTORICAL IN.., 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 Er Exemptions Comparisons Tax Rate Impact Sales Tax Per Capita, General Fund Sales Tax Per Capita, All Funds Sales Tax Rates Sanitation and Recycling Comparison of Service Rates Drainage Utility Charge Comparison Comparative Rates, Water Et Wastewater -Other Cities Impact of Water Et Wastewater Rate Increase Utility Bill Comparison OR M Residential Monthly Service Charges Water Wastewater Trash Drainage Recycling FYI $12.50 Base $10.75+90% of metered water **$1.39 per home Prop Tiered Rates/tgals usage @ $4.27 per tgals. $9.83** $2.75 $2.95 per home -cart 0-2 tgals - $3.88 $1.06 per apt. unit 3-8 tgals - $4.81 $.69 for Seniors 9-15 tgals - $5.38 $2.25 for Seniors home- 16-35 tgals - $5.91 cart Over 35 tgals - $6.51 FYI $11.75 Base $10.50+90% of metered water $1.34 per home Tiered Rates/tgals usage @ $3.98 per tgals. $9.54 $2.75 $2.85 per home -cart 0-2 tgals - $3.58 $1.05 per apt. unit 3-8 tgals - $4.51 $.67 for Seniors 9-15 tgals - $5.08 $2.18 for Seniors home- 16-35 tgals - $5.61 cart Over 35 tgals - $6.21 FYI $10.75 Base $9.50+90% of metered water $1.30 per home 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 home- 16-35 tgals - $5.47 cart Over 35 tgals - $6.07 "Effective for customer billings beginning April 1, 2019 through March 31, 2020. General Fund Key Fiscal Points Proposed % Change Budget % Change Actual FY19 FY18 FY17 Operating Expenses $42,104,564 2.15% $41,217,125 8.5% $37,982,210 Capital Expenses $ 2,494,858 -9.25% $ 2,750,528 112% $ 1,296,054 Tax Rate .462500 per $100 0% .462500 per $100 0% .462500 per $100 Debt = .09079 Debt = .101444 Debt = .099447 M&O = .37171 M&O = .361056 M&O = .363053 Taxable Valuation* $4,415,713,775 10.4% $4,001,295,340 12.6% $3,553,921,930 Debt Rating: Moody's G.O. = Aa2 G.O. = Aa2 G.O. = Aa2 W&S = Aa2 W&S = Aa2 W&S = Aa2 Drainage = Al Drainage = Al Drainage = Al Sales Tax = Al Sales Tax = Al Sales Tax = Al S&P G.O. = AA G.O. = AA G.O. = AA W&S=AA+ W&S=AA+ W&S=AA+ Drainage = AA+ Drainage = AA+ Drainage = AA+ *Includes minimum taxable value of properties under protest and estimate of incomplete properties 8-1 11 a -I :I ij giv 0 (1) ZI 56,000 55,000 54,000 i 53,000 52,000 51,000 � 51,340 51,500 55,170 C 50,000 + -------- T-____-__--A -- ---- lb ti �ti ti ti ti � �ti qN ti 4N ti qN � *2010 and 2015 Population Estimates based on census data. Population for non -census years calculated by North Central Texas Council of Governments. i 90 w EMPLOYEES PER CAPITA CITY POPULATION AS OF 9/30/17 FULL-TIME EMPLOYEES EMPLOYEES PER CAPITA BEDFORD 49,234 358 1 to 138 citizens HURST 38,410 355 1 to 108 citizens N.R. HILLS 69,768 550 1 to 127 citizens GRAPEVINE 51,000 598 1 to 85 citizens COLLEYVILLE 24,630 175 1 to 141 citizens AVERAGE 46,608 407 1 to 114 citizens EULESS 54,870 386 1 to 142 citizens *Data from FY17 Comprehensive Annual Financial Reports. Includes full-time employees only. FTE's are excluded. OR EXPENDITURES PER CAPITA GENERAL FUND CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $32,530,453 $661 HURST $29,454,602 $767 N.R. HILLS $42,888,710 $615 GRAPEVINE $52,141,053 $1,022 COLLEYVILLE $20,316,572 $825 AVERAGE $35,466,278 $761 EULESS $38,092,337 $694 *Data from FY17 Comprehensive Annual Financial Reports. 8-4 t" EXPENDITURES PER CAPITA ALL FUNDS CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $62,222,321 $1,264 HURST $68,022,979 $1,771 N.R. HILLS $113,496,486 $1,627 GRAPEVINE $156,459,402 $3,068 COLLEYVILLE $40,493,113 $1,644 AVERAGE $88,138,860 $1,891 EULESS $89,811,259 $1,637 *Data from FY17 Comprehensive Annual Financial Reports. 8-5 90 l NET BONDED DEBT GENERAL OBLIGATION CITY AMOUNT RATIO OF DEBT TO TAXABLE ASSESSED VALUE DEBT PER CAPITA BEDFORD $65,417,255 1.93% $1,329 HURST $67,894,652 2.58% $1,768 N.R. HILLS $136,877,040 2.98% $1,962 GRAPEVINE $119,973,000 1.58% $2,352 COLLEYVILLE $7,348,426 0.16% $298 AVERAGE $79,502,075 1.75% $1,706 EULESS $47,990,714 1.35% $875 *Data from the FY17 Comprehensive Annual Financial Reports. 90 4 AwArAVArAF 1:21 TAX RATE & EXEMPTIONS COMPARISONS OF TAX RATES CITY CURRENT TAX RATE HOMESTEAD EXEMPTION SENIOR CITIZEN EXEMPTION TAX WITH HOMESTEAD EXEMPTION ON $223,062 (A� TAX WITH SEN. CITIZEN EXEMPTION ON $207,184(BI AVERAGE HOME VALUE 9/9/2017 TAXES ON AVERAGE HOME VALUE TAXES ON AVERAGE HOME VALUE SEN. CITIZENS BEDFORD «' 0.5200 0% $50,000 $1,160 $817 $195,715 $1,018 $758 HURST 0.5809 20% $35,000 $1,037 $760 $171,191 $796 $592 N.R. HILLS 0.5900 15% $36,000 $1,119 $827 $199,573 $1,001 $788 GRAPEVINE 0.2893 20% $60,000 $516 $306 $302,373 $700 $526 COLLEYVILLE (C' 0.3338 0% $65,000 $745 $475 $520,331 $1,737 $1,520 AVERAGE 0.4628 11 % $49,200 $915 $637 $277,837 $1,144 $917 EULESS 0.4625 20% $35,000 $825 $605 $185,021 $685 $523 NOTES: (A) Euless' average home value as of July 2018. (B) Average home value of senior citizen property in the City of Euless as of July 2018. (C) Bedford & Colleyville have no homestead exemption. SOURCE: Tarrant Appraisal District Website TAX RATE I M PACT FY17-18 FY18-19 Budgeted Proposed Tax Rate @ 46.2500 @ 46.2500 Based on $100,000 Taxable Value $100,000 $100,000 Less: Homestead Exemption, 20% $20,00 $20,000 Adjusted Value $80,000 $80,000 Annual Tax Burden: (at above tax rates) $370.00 $370.00 or monthly $30.83 $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) $208.13 $208.13 or monthly $17.34 $17.34 Average Home Value $204,326 $223,062 Annual Tax $756.01 $825.33 Over 65 Average Home Value* $189,527 $207,184 Annual Tax $539.37 $604.71 * 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. 8-8 '*-1. M SALES TAX PER CAPITA GENERALFUND CITY TOTAL SALES TAX SALES TAX PER CAPITA 1¢ ONLY BEDFORD (1.5¢) $8,172,748 $166 $111 HURST (10) $10,459,579 $272 N.R. HILLS (10) $9,929,417 $142 GRAPEVINE (10) $27,153,906 $532 COLLEYVILLE (10) $3,750,749 $152 AVERAGE $11,893,280 $255 EULESS 1.25 $13,093,980 $239 $191 *Data from FY17 Comprehensive Annual Financial Reports. s-9 IM SALES TAX PER CAPITA ALL FUNDS CITY TOTAL SALES TAX SALES TAX PER CAPITA BEDFORD (20) $10,905,398 $222 HURST (20) $20,043,791 $522 N.R. HILLS (20) $19,838,314 $284 GRAPEVINE (20) $53,853,888 $1,056 COLLEYVILLE (20) $7,304,507 $297 AVERAGE $18, 657, 650 $400 EULESS (20) $21,252,491 $387 *Data from FY17 Comprehensive Annual Financial Reports. 8-10 Sales Tax Rates July 1, 2018 CITY RATE INCLUDES Bedford 8.25% 1/2 property tax relief 1/2 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 economic development/transit 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 13,500 $7.98 Bags Only 2 days/wk $3.78 COLLEYVILLE 8,850 $13.10 Either 4 days/yr. Included GRAPEVINE 12,514 $13.87 Either Weekly Included HALTOM CITY 10,525 $11.33 Either Weekly Included HURST 10,950 $8.03 Either 2 days/wk $3.97 N . R. HILLS 19,832 $14.02 Either 2 days/wk Included RICHLAND HILLS 2,660 $13.54 Either 4 days/yr. Included SOUTHLAKE 9,616 $13.44 Either On -call basis Included AVERAGE 11,056 $11.91 $2.58 EULESS 12,558 $9.54 Either 2 da s/wk $1.34 Rates as of June 2018 DRAINAGE UTILITY CHARGE RESIDENTIAL MONTHLY RATE COMPARISON— Colleyville $7.00 Bedford $4.50 Hurst $4.00 Grapevine $4.00 * North Richland Hills $3.42 Arlington $6.25 * Grand Prairie $5.28 Euless 1 $2.75 Rates as of June 2018 " North Richland Hills and Grand Prairie base charge on lot size and square footage respectively. COMMERCIAL MONTHLY RATE COMPARISON^ Colleyville $24.40 Bedford $71.88 Hurst $51.84 Grapevine $27.20 North Richland Hills $19.26 Arlington $105.01 Grand Prairie $58.11 AVERAGE Euless $20.83 Commercial Rates are based on 1 impervious acre. ^This comparison shows a generalized rate. Please see individual City Ordinances for actual amount and runoff coefficient reductions. 8-13 COMPARATIVE RATES WATER CITY MINIMUM BILL WATER RATE 3,000 GALLONS 8,000 GALLONS 12,000 GALLONS 15,000 GALLONS 20,000 GALLONS BEDFORD - NON -SENIOR $19.30 3.83/ tgals $30.79 $49.94 $65.26 $76.75 $95.90 SENIOR $17.54 3.83/ tgals $29.03 $48.18 $63.50 $74.99 $94.14 GRAPEVINE' $13.48 3.78/>2 tgals $17.26 $36.16 $51.28 $62.62 $81.52 N. R. HILLS2 $10.00 4.43tgal/ from 2-22.44 tgals $21.79 $56.19 $83.71 $104.35 $138.75 4.51 tgal > 22.44 tgals plus 2.45/tgal pass thru rate COLLEYVILLE $13.76 3.86/tgals $25.34 $44.64 $60.08 $71.66 $90.96 HURST $17.26 6.94/>2 tgals $24.20 $58.90 $86.66 $107.48 $142.18 AVERAGE $14.76 5.061tga/s $23.88, $49.17 $69.40 $84.57 $109.86 EULESS - proposed $12.50 3.88 / 0-2 tgals $25.07 $49.12 $70.64 $86.78 $116.33 4.81 / 3-8 tgals 5.38 / 9-15 tgals 5.91 / 16-35 tgals 6.51 / > 35 tgals 'Minimum bill includes first 2,000 gallons of usage. 2Minimum bill includes first 1,998 gallons of usage. Rates as of October 2017 WASTEWATER MINIMUM WASTEWATER WATER CONSUMPTION 3,000 8,000 12,000 15,000 20,000 CITY BILL RATE GALLONS GALLONS GALLONS GALLONS GALLONS BEDFORD - NON -SENIOR $12.01 3.00/tgals $21.01 $36.01 $48.01 $57.01 $72.01 SENIOR $10.90 3.00/tgals $19.90 $34.90 $46.90 $55.90 $70.90 GRAPEVINE2 $10.17 4.25/> 2 tgals $14.42 $35.67 $52.67 $65.42 $65.42 N. R. HILLS3 $8.39 3.97/tgals $20.30 $40.15 $56.03 $67.94 $82.63 COLLEYVILLE $11.22 2.81/tgals $19.65 $33.70 $44.94 $53.37 $67.42 HURST $12.49 4.01/tgals $24.52 $44.57 $60.61 $72.64 $92.69 AVERAGE $10.86 3.611tgals $19.98 $38.02 $52.45 $63.28 $76.03 EULESS' - proposed $10.75 4.27/t als 1 $22.28 1 $41.49 1 $56.87 1 $61.99 1 $61.99 'Wastewater charge is based on 90% of metered water and shall not exceed 12,000 gallons of wastewater treated. 2Capped at 15,000 gallons 3Capped at 2,500 cf or 18,700 gallons. Rates as of October 2017 8-14 M 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 2,021,746 $ 101,087 100 2,021,746 $ 202,175 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.33 Monthly $ 0.65 Annually $ 3.91 Annually $ 7.82 Impact of 150 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 2,021,746 $ 303,262 200 2,021,746 $ 404,349 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.98 Monthly $ 1.30 Annually $ 11.73 Annually $ 15.64 * amounts shown in thousands of gallons Calculations based on 25,850 water customers Impact of Wastewater Rate Increase Impact of 5¢ increase on rate: Impact of 100 increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 050 1,455,287 $ 72,764 100 1,455,287 $ 145,529 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.24 Monthly $ 0.48 Annually $ 2.86 Annually $ 5.73 Impact of 150 increase on rate: Impact of 200 increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 150 1,455,287 $ 218,293 200 1,455,287 $ 291,057 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.72 Monthly $ 0.95 Annually $ 8.59 Annually $ 11.45 * amounts shown in thousands of gallons Calculations based on 25,417 wastewater customers 8-15 90 CITY BEDFORD GRAPEVINE N . R. HILLS COLLEYVILLE HURST AVERAGE EULESS - proposed C Utility Bill Comparison WATER (8 tgals) WASTEWATER (8 tgals) DRAINAGE $49.94 $36.01 $4.50 $36.16 $35.67 $4.00 $56.19 $40.15 $3.42 $44.64 $33.70 $7.00 $58.90 $44.57 $4.00 $49.17 $38.02 $4.58 $49.12 $41.49 $2.75 All comparison cities are based on current year rates. Euless is based on the proposed rates. SANITATION RECYCLING $7.98 $3.78 $13.87 INCLUDED $14.02 INCLUDED $13.10 $1.57 $8.03 $3.97 $11.40 $3.88 $9.83 $1.39 TOTAL BILL $102.21 $89.70 $113.78 $100.01 $119.47 $107,05 $104.58 WATER UTILITY STATUS Et ANALYSIS I" Memo, Water Et Wastewater Statistical Analysis Monthly Rainfall Total, 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 Billing Table Et Graph `, FY Water Efficiency Rating Table Er Graph Reclaimed Water Supply Table Et Graph Wastewater Flow Table Et Graph CITY OF EULESS MEMO TO: MAYOR AND CITY COUNCIL FROM: JACKIE THERIOT ASSISTANT DIRECTOR OF FINANCE SUBJECT: WATER AND WASTEWATER STATISTICAL ANALYSIS DATE: JULY 26, 2018 Water production for FY2018 is in line with the five-year average production through June, but is well over prior year to -date production levels. Water billing to -date for FY2018 is currently tracking over the five year average. 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 31 % of annual water sales volume and revenue. FY2018 data is shown through June 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 FY2018 through June is well under the "normal" year, but is almost even with prior year levels. 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. FY2015 and FY2016 realized rainfall far in excess of regional norms. However, due to growth in the customer base, the excessive rainfall did not have a large impact on volume consumption. Both consumption and rainfall have declined since FY2016. HISTORICAL WATER PRODUCTION DATA AND GRAPH A table detailing water production of Euless' three wells for five fiscal years along with the five year average is presented. Additionally, a graphical representation of the five year average, the current year, and the prior fiscal year is shown by month. FY2018 production exceeds both the prior year and the five year average year-to-date. 0-1 HISTORICAL WATER PURCHASES DATA AND GRAPH A table detailing water purchases from Trinity River Authority for five fiscal years including a five year average is presented. A graphical representation of the five year average, the current year, and the previous fiscal year is shown by month on the page following the table. HISTORICAL WATER SUPPLY DATA AND GRAPH The available water supply, which is the sum of production and purchases, is reflected for five fiscal years. A column representing the five year average by month is also shown on the report. The graph shows supply for the five year average, the current year, and last fiscal year. HISTORICAL WATER BILLING DATA AND GRAPH Water billing statistics are presented for five fiscal years along with the five year average billings. This data is also presented graphically on the page following the table. The graph includes the five year average, the current fiscal year, and the previous fiscal year. HISTORICAL WATER EFFICIENCY RATING DATA AND GRAPH The water efficiency rating, which is calculated by dividing billed consumption by supply, is shown on the next table. The graph immediately following the table shows the efficiency ratings for five fiscal years on the bar graph. The line graphs indicate billing and supply for five years in millions of gallons. HISTORICAL RECLAIMED WATER SUPPLY DATA AND GRAPH The reclaimed water supply, which is the volume purchased from the City of Fort Worth, is reflected for the 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 water 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 and FY2016 were received from TRA and have been updated accordingly. s-2 T w Monthly Rainfall Totals in Inches By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Total 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 3.89 4.42 0.98 53.16 FY2017 2.01 3.22 0.60 4.39 2.33 1.06 3.38 0.70 8.44 4.12 4.24 0.47 34.96 FY2018 2.12 0.81 4.56 0.85 11.31 2.90 0.77 1.87 1.27 1 26.46 Inc/(Dec) from PY 0.11 (2.41) 3.96 (3.54) 8.98 1.84 (2.61) 1.17 (7.17) - 0.33 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 1 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 (2.10) (1.90) 2.01 (1.28) 8.65 (0.59) (230) (3.03) (2.52) - - - (3.06) CITY OF EULESS MONTHLY RAINFALL IN INCHES 12.5 10.0 w 7.5 c Q t "Normal" c • FY2017 •FY2018 5.0 11 " "ILIA, 2.5 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Source: National Weather Service, DFW Airport Station 0 Average High Temperatures by Month By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY2014 79 63 54 58 58 68 77 86 91 94 96 90 FY2015 83 62 58 54 56 65 75 79 92 96 98 93 FY2016 82 68 65 58 67 72 78 82 93 97 95 91 FY2017 85 73 59 62 72 77 80 86 91 96 93 91 FY2018 83 73 60 57 61 75 74 89 96 Inc/(Dec)from PY (2) 1 (5) (11) (2) (6) 3 5 "Normal" 79 67 57 56 60 68 76 83 91 96 96 88 ,Inc/(Dec) from Normal 4 6 3 1 1 7 (2) 6 5 90 85 i 80 L i 73 F 71) { t 611 } 59 k e, t 50 40 Oct Nov Dec Source: National Weather Service, DFW Airport Station CITY OF EULESS AVERAGE MONTHLY HIGH TEMPERATURES Jun Jul a "Normal" 1 F Y2017 i j FY2018 1P Ln 60 55 50 L 45 m a c 40 35 0 30 z 25 20 15 Annual Rainfall and Water Consumption FY Rainfall (in inches) Water Consumption (thousand of gallons) Water Consumption (millions of gallons) 2014 23.98 2,088,131 2088 2015 44.45 2,040,765 2041 2016 53.16 2,053,451 2053 2017 34.96 1,972,756 1973 2018* 26.46 1,433, 972 1434 COMPARISON OF RAINFALL TO WATER CONSUMPTION 2014 Rainfall through June 201E PAJ 2015 2016 2017 2018* Fiscal Year —Rainfall Water Consumption 2,500 m 2,000 aD a c 1,500 0 'R C9 1,000 „°, c 0 500 0 Water Production (in thousands of gallons, unless otherwise noted) MONTH FY 2O14 FY 2015 FY 2016 FY 2017 FY 2018 5-Year Mo. Avg. October 18,741 32,293 53,832 38,482 37,442 36,158 November 37,631 81,847 47,813 22,036 37,422 45,350 December 56,716 81,586 39,890 20,695 38,633 47,504 1st Qtr. Total 113,088 195,726 141,535 81,213 113,497 129,012 1 st Qtr. Monthly Avg. (MGD) 1.23 2.13 1.54 0.88 1.23 1.40 January 33,706 74,696 60,185 42,119 40,860 50,313 February 15,225 75,721 41,381 34,961 51,712 43,800 March 16,673 56,236 45,099 38,061 37,318 38,677 2nd Qtr. Total 65,604 206,653 146,665 115,141 129,890 132,791 2nd Qtr. Monthly Avg. (MGD) 0.71 2.25 1.59 1.25 1.41 1.48 6 Mc ' 78,692 9 288,200 196,354 243,387 April 12,560 68,617 44,561 38,098 44,264 41,620 May 37,760 47,005 41,557 38,683 51,505 43,302 June 52,150 50,931 51,864 42,672 60,952 51,714 3rd Qtr. Total 102,470 166,553 137,982 119,453 156,721 136,636 3rd Qtr. Monthly Avg. (MGD) 1.11 1.81 1.50 1.30 1.70 1.50 9 Month Total 281 162 568,932 426,182 315.807 400.108 398.438 July 50,197 59,648 40,259 48,252 49,589 August 25,305 59,163 38,734 38,704 40,477 September 24,200 53,512 35,746 36,492 37,488 4th Qtr. Total 99,702 172,323 114,739 123,448 - 127,553 4th Qtr. Monthly Avg. (MGD) 1.08 1.87 1.25 1.34 - 1.39 Year End Total 380,864 540,921 439255 525,99' Annual Monthly Avg. (MGD) 1.04 1.48 Deviation From Historical Mo. Avg. (MGD) (0.40) 0.58 0.04 1 (0.24)1From Historical Yearly Avg. (145,127) 215,264 14,930 1 (86,736) - 9-6 60,000 WATER PRODUCTION 50,000 N C O c� 0 0 40,000 N .3 C m U) 30,000 O t H 20,000 10,000 0 Z� � `Jai ���r ,��� �J�� �� �c 5 0 5-Year Avg. 13FY 2017 DFY 2018 Water Purchases (in thousands of gallons, unless otherwise noted) MONTH FY 2O14 FY 2015 FY 2016 FY 2017 FY 2018 5-Year Mo. Avg. October 169,520 210,076 192,669 172,432 168,864 182,712 November 148,173 108,099 108,142 153,156 136,537 130,821 December 132,605 106,807 107,931 121,538 113,793 116,535 1st Qtr. Total 450,298 424,982 408,742 447,126 419,194 430,068 1st Qtr. Monthly Avg. (MGD) 4.89 4.62 4.44 4.86 4.56 4.67 January 153,379 89,104 94,319 103,584 105,096 109,096 February 131,899, 47,485 107,408 96,654 74,990 91,687 March 170,305 82,525 115,993 129,445 120,865 123,827 2nd Qtr, Total 455,583 219,114 317,720 329,683 300,951 324,610 2nd Qtr. Monthly Avg. (MGD) 4.95 2.38 3.45 3.58 3.27 3.61 6 Month Total 905,88' 644,09E 726,462 776,809 720,145 754,679 6 Month Avg. 4 9E 3 54 3 99 4.27 3.96 4.1 r April 187,775 71,279 123,764 129,090 128,089 127,999 May 190,549 84,082 126,176 175,926 163,580 148,063 June 174,571 114,470 156,892 147,245 201,733 158,982 3rd Qtr. Total 552,895 269,831 406,832 452,261 493,402 435,044 3rd Qtr. Monthly Avg. (MGD) 6.01 2.93 4.42 4.92 5.36 4.78 9 Month Total 1 458,77E 913,927 1 133 ?96 1,229,070 1,213,547 1,189,723 9 Month Avc 5.34 3.35 4.50 445 4 3E July 216,518 166,299 243,120 174,088 000,006 August 240,363 I 311,883 216,668 168,158j 234,268 September 238,812 236,542 194,465 195,376 216,299 4th Qtr. Total 695,693 714,724 654,253 537,622 650,573 4th Qtr. Monthly Avg. (MGD) 7.56 7.77 7.11 5.84 7.07 Year End Total 2,154,4E" 1 628,651 1 787 547 1.766,692 '140,296 Annual Monthly Avg. (MGD) 46 4.84 5 04 Deviation From Historical Mo. Avg. (MGD) 0.86 1 (0.58) (0.14) (0.20) - From Historical Yearly Avg. 314,173 1 (211,645) (52,749) (73,604) - 9-8 275,000 WATER PURCHASES N p 225,000 ca 0 4- 0 0 175,000 C M � _ m N N C1 Ct O t 125,000 `� N: � � Cl) m Ui O O N N s 75,000 le s 25,000 ■ 5-Year Avg. li JFY 2017 uFY 2018 M i N � co O M cc rn Available Water Supply (in thousands of gallons, unless otherwise noted) MONTH FY 2O14 FY 2015 FY 2016 FY 2017 FY 2018 5-Year Mo. Avg. October 188,261 242,369 246,501 210,914 206,306 218,870 November 185,804 189,946 155,955 175,192 173,959 176,171 December 189,321 188,393 147,821 142,233 152,426 164,039 1st Qtr. Total 563,386 620,708 550,277 528,339 532,691 559,080 1st Qtr. Monthly Avg. (MGD) 6.12 6.75 5.98 5.74 5.79 6.08 January 187,085 163,800 154,504 145,703 145,956 159,410 February 147,124 123,206 148,789 131,615 126,702 135,487 March 186,978 138,761 161,092 167,506 158,183 162,504 2nd Qtr. Total 521,187 425,767 464,385 444,824 430,841 457,401 2nd Qtr. Monthly Avg. (MGD) 5.67 4.63 5.05 4.84 4.68 5.08 6 Month Total 1,084,573 046,475 1,014,662 973,163 963,532 016,481 6 Month Avg. 5.96 5.75 5.58 5.35 5.29 5.59 April 200,335 139,896 168,325 167,188 172,353 169,619 May 228,309 131,087 167,733 214,609 215,085 191,365 June 226,721 165,401 208,756 189,917 262,685 210,696 3rd Qtr. Total 655,365 436,384 544,814 571,714 650,123 571,680 3rd Qtr. Monthly Avg. (MGD) 7.12 4.74 5.92 6.21 7.07 6.28 9 Month Total 1 739..938 ' 482.859 1,559476 11544,877 1 613,655 11588.1E July 266,715 225,947 283,379 222,340 - 199,676 August 265,668 371,046 255,402 206,862 - 219,796 September 263,012 290,054 230,211 231,868 - 203,029 4th Qtr. Total 795,395 887,047 768,992 661,070 - 622,501 4th Qtr. Monthly Avg. (MGD) 8.65 9.64 8.36 7.19 - 6.77 Year End Total 2,535,333 2..369,906 2,328,468 2,205 2,210,662 Deviation From Historical Mo. Avg. (MGD) 0.89 0.44 0.32 1 (0.01) - From Historical Yearly Avg. 324,671 159,244 117,806 1 (4,715) - a o] I WATER SUPPLY 300,000 250,000 N 0 200,000 c� 0 O 150,000 N C j 100,000 -- O t H 50,000 0� G�00 5 15-Year Avg. I FY 2017 FY 2018 Water Billing (in thousands of gallons, unless otherwise noted) MONTH FY 2O14 FY 2015 FY 2016 FY 2017 FY 2018 5-Year Mo. Avg. October 211,272 214,758 236,022 196,764 213,543 214,472 November 161,535 189,538 202,787 173,849 173,867 180,303 December 144,094 146,861 134,949 146,537 157,128 145,914 1st Qtr. Total 516,901 551,157 573,758 517,150 544,478 540,689 1 st Qtr. Monthly Avg. (MGD) 5.62 5.99 6.24 5.62 5.92 5.88 January 131,999 128,391 139,255 130,089 135,705 133,088 February 140,916 128,472 125,175 126,881 132,740 130,837 March 132,563 123,499 132,581 132,625 125,173 129,288 2nd Qtr, Total 405,478 380,362 397,011 389.595 393.618 393,213 2nd Qtr. Monthly Avg. (MGD) 4.41 4.13 4.32 4.23 4.28 4.37 8 Month Total 922,379 931,519 970,769 906,745 938,096 933,93 S Month Avg. 507 5 12 5.33 4.98 5 15 5 April 149,534 129,852 150,076 151,327 136,769 143,512 May 170,979 140,206 141,136 160,510 159,958 154,558 June 191,599 135,443 140,205 191,047 199,149 171,489 3rd Qtr. Total 512,112 405,501 431,417 502,884 495,876 469.558 3rd Qtr. Monthly Avg. MGD 5.57 4.41 4.69 5.47 5.39 5.16 9 Month Total 1,434,491 1,337,020 1,402,186 1,409,629 1,433,972 1,403,46;- 9 Month Avg. 5.25 490 5.14 5 16 525 5 July 195,661 175,195 188,214 178,493 184,391 August 225,863 255,191 252,664 195,523 232,310 September 232,116 273,359 210,387 189,111 226,243 4th Qtr. Total 653,640 703,745 651,265 563,127 642,944 4th Qtr. Monthly Avg. MGD 7.10 7.65 7.08 6.12 6.99 Year End Total 2,088,131 2,040,76-- 2,053,451 1,972,756 2,046,404 \nnual MorAvo. (MGD) 5.77 5.59 5.63 540 561 Deviation From Historical Mo. Avg. (MGD) 0.11 1 (0.02)1 0.02 1 (0.20)1From Historical Yearly Avg. 41,727 1 (5,639)1 7,047 1 (73,648) - 9-12 W WATER BILLING 250,000 200,000 I f O 150,000 C) 4 = 100,000 f c� N i O t H 50,000 �i �` J�6 ���� � O�o�0t , P�� l���t G saw �a , 5� ■ 5-Year Avg. NFY 2017 MFY 2018 Fiscal Year Water Efficiency Rating (in thousands of gallons, unless otherwise noted) Water Supply FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 1s` Quarter of FY 563,386 620,708 550,277 528,339 532,691 2"d Quarter of FY 521,187 425,767 464,385 444,824 430,841 3`d Quarter of FY 655,365 436,384 544,814 571,714 650,123 4th Quarter of FY 795,395 887,047 768,992 661,070 - Total 2,535,333 2,369,906 2,328,468 2,205,947 1,613,655 Total (MG) 2,535 2,370 2,328 2,206 1,614 Water Billing 2014 2015 2016 2017 2018 1s` Quarter of FY 516,901 551,157 573,758 517,150 544,478 2"d Quarter of FY 405,478 380,362 397,011 389,595 393,618 3`d Quarter of FY 512,112 405,501 431,417 502,884 495,876 4`h Quarter of FY 653,640 703,745 651,265 563,127 - Total 2,088,131 2,040,765 2,053,451 1,972,756 1,433,972 Total (MG) 2,088 2,041 2,053 1,973 1,434 EFFICIENCY RATING 1 82% 86% 88% 89% 8991 9-14 1P WATER EFFICIENCY RATING COMPARISON 3,000 90% 89% 89% f 88% 88% 2,000 I 86% 0 86% 0 41 w 84% c c o � g w 1,000 -- 82% 82% 80% 0 _ s 78% 2014 2015 2016 2017 2018 Fiscal Year (Efficiency %-tWater Supply Water Billing Reclaimed Water Supply (in thousands of gallons, unless otherwise noted) MONTH FY 2O14 FY 2015 FY 2016 FY 2017 FY 2018 5-Year Mo. Avg. Oct 17,300 8,364 6,723 22,317 28,027 16,546 Nov 6,357 3,933 17,235 16,759 18,107 12,478 Dec 3,054 1,668 1 2,809 1 7,649 10,765 5,189 1st Qtr. Total 26,711 13,965 26,767 46,725 56,899 34,213 1st Qtr. Monthly Avg. (MGD) 0.29 0.15 0.29 0.51 0.62 0.37 Jan 748 673 1,599 2,693 3,699 1,882 Feb 2,621 499 2,417 2,410 3,481 2,286 Mar 2,150 274 3,212 1 5,134 2,256 2,605 2nd Qtr. Total 5,519 1,446 7,228 10,237 9,436 6.773 2nd Qtr. Monthly Avg. (MGD) 0.06 0.02 0.08 0.11 0.10 0.08 6 Month Total 32,230 15,411 33,995 56,962 6 Month Avg. 0.18 0.08 0 19 0.31 Apr 5,009 294 1 1,809 1 9,766 f 5,883 1 4,552 May 8,533 579 1,864 7,661 11,487 6,025 Jun 13,086 815 2,076 24,061 19,981 12,004 3rd Qtr. Total 26,628 1,688 5,749 41,488 37.351 22,581 3rd Qtr. Monthly Avg. (MGD) 0.29 0.02 0.06 0.45 0.41 0.25 9 Month Total 58.85E ' 7,099 39,744 98,45C Jul 16,319 1,754 1 15,869 t 16,206 1 12,537 Aug 25,060 4,673 32,770 21,409 20,978 Sept 21,262 4,734 23,420 21,695 17,778 4th Qtr. Total 62,641 11,161 72,059 59,310 51,293 4th Qtr. Monthly Avg. (MGD) 0.68 0.12 0.78 0.64 0.56 ear End Total -30 111,803 157,76L 114,86•, 9M RECLAIMED WATER CONSUMPTION 30,000 25,000 N C 20,000 O c� 0 O 15,000 N C 10,000 O s H 5,000NNW mow_ w0w Oct Nov Dec Jan Feb Mar Apr Ma Jun Jul Aug Sept 5-Year Mo. Avg. 16,546 12,478 ' 5,189 1,882 2,286 2,605 4,552 6,025 12,004 12,537 20,978 17,778 �FY 2017 22,317 16,759 7,649 2,693 2,410 5,134 9,766 7,661 24,061 16,206 ! 21,409 21,695 2018 28,027 1 18,107 10,765 3,699 1, 3,481 2,256 5,883 11,487 19,981 5-Year Mo. Avg. NFY 2017 ■FY 2018 Wastewater Flow (in thousands of gallons, unless otherwise noted) MONTH FY 2O14 FY* 2015 FY* 2016 FY 2017 FY 2018 5-Year Mo. Avg. October 110,816 98,456 117,599 96,912 118,975 108,552 November 105,741 97,778 119,605 92,600 113,806 105,906 December 101,097 102,952 115,835 89,488 103,877 102,650 1st Qtr. Total 317.654 299,186 353,039 279,000 336,658 317,107 1 st Qtr. Monthly Avg. (MGD) 3.45 3.25 3.84 3.03 3.66 3.45 January 109,647 113,175 109,744 103,670 107,900 108,827 February 101,892 98,728 98,991 92,613 132,606 104,966 March 110,768 119,142 115,422 106,542 145,754 119,526 2nd Qtr. Total 322,307 331,045 324,157 302,825 386,260 333,319 2nd Qtr. Monthly Avg. (MGD) 3.50 3.60 3.52 3.29 4.20 3.70 6 Month Total 639,961 630,231 677,196 581,825 550,426 April 108,001 109,522 116,103 120,612 128,129 116,473 May 105,958 134,328 119,551 124,327 140,074 124,848 June 104,104 118,423 111,716 121,944 114,047 3rd Qtr. Total 318,063 362,273 347,370 366,883 268,203 355,368 3rd Qtr. Monthly Avg. (MGD) 3.46 3.94 3.78 3.99 - 3.91 Month To 751 138 812.46C 786.949 776,250 005,7E July 102,885 120,385 96,737 1251643 111,413 August 105,826 116,464 97,190 128,409 111,972 September 99,726 110,039 93,835 116,409 105,002 4th Qtr. Total 308,437 346,888 287,762 370,461 328,387 4th Qtr. Monthly Avg. (MGD) 3.35 3.77 3.13 4.03 3.57 Year End Total 730,604 827.584 746,848 859,288 - 1,334,18 Annual Mor Avg. (fir Deviation From Historical Mo. Avg. (MGD) (1.65) (1.39) (1.61) (1.30)1From Historical Yearly Avg. (603,577) (506,597) (587,333) (474,893) - * Revised figures from TRA 9-18 I WASTEWATER FLOWS 145,000 135,000 125,000 115,000 = O 105,000 O 95,000 i 85,000 O I t ~ 75,000 I 65,000 55,000 i 45,000 OG�oo�� z�,o�� ej���c ����� NZ 5� 5-Year Avg. O FY 2017 S FY 2018 M MULTI -YEAR FINANCIAL PLAN Letter General Fund, Executive Summary General Fund General Fund, 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 Et Wastewater Fund Water Et Wastewater Fund, Revenue Assumptions Water Et Wastewater Debt Et Reserve Fund Drainage Utility Service Center Fund Golf Course Fund Texas Star Sports Complex Equipment Replacement Health Insurance Fund Supplemental Et Capital Requests 1�11 Fleet Transfers IM INTRODUCTION The City of Euless Multi -Year Plan is presented for review. Major funds will show the estimated beginning fund balances, estimated revenues and expenses, and ending fund balances. Staffing levels, estimated tax rates, and estimated water and wastewater rates are also presented. This plan includes operations and capital items that are recommended for FY2018-19 and the impact of recommended major capital projects through FY2022-23. 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 planning purposes and funding has not yet been identified. 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 2% to 3% growth factors. Sales tax is also projected to grow approximately 2% annually based on new retail development. 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 police officers, partially offset with grant funding, and three fire fighters. Recommended capital funding is primarily limited to public safety equipment. General Obligation Debt Service The debt component of the tax rate includes debt service requirements for all general debt currently outstanding and projected in the next five years. Under the multi -year capital plan, debt issuance is proposed for street reconstructions in FY2018-19. The principal and interest requirements associated with the proposed bonds have been included in the multi -year plan. Infrastructure and street projects are detailed in the Capital Improvement Project (CIP) book. 10-1 �... 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 which is detailed in the CIP book. Funding has been included for library relocation, miscellaneous park improvements, Kiddie Carr Park improvements, Wilshire Park upgrades, Blessing Branch Park improvements, and Carr Park Trail Connection. Additionally, funds are included to support Texas Star Sports Complex operations during the proposed remodel. 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 and a proposed issuance of $1,680,320 is included to fund Carr Park Improvements. FY2019-20 includes an issuance of $3,420,200 for construction of Texas Star Sports Complex Phase VII. Crime Control and Prevention District The Crime Control and Prevention District fund includes salary plan adjustments, health insurance increases, and continuation of existing programs. Car Rental Tax Fund Car Rental Tax revenue projected increases for future years are attributed to inflationary increases on the rates charged by car rental companies. Two-thirds of the total revenue is shared with Dallas and Fort Worth. Expenditures for this fund include transfers to support General Fund operations which are budgeted at 1/3 of Euless' portion of the revenue. Transfers to the Equipment Replacement Fund have been included to offset a portion of the replacement cost of large equipment purchases. In addition, funds will be used to cash flow several capital requests including traffic signals, improvements to Kiddie Carr Park, and Wilshire Park. The accumulation of fund balance is expected to be used to cash flow future capital projects. 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 increases for the City's operations, including salary plan adjustments, health insurance increases, and changes in depreciation 10-2 M 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 current and proposed 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 FY2018-19 recommended capital projects as well as the replacement of two city water wells and other water and wastewater line replacements as detailed in the CIP plan. Water and Wastewater Debt Service Fund Debt service transfers are based on current debt outstanding and proposed debt for the replacement of the water wells. Debt service payments for the existing water tank debt and Phase I of the reclaimed water system expansion are paid from impact fees as identified in the Impact Fee CIP plan and a portion of the water well debt and required reserves will be paid from the Rate Stabilization Fund in FY2018-19. All other water and wastewater debt is paid from system revenues. 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 from fee increases and those 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 repayment schedules and include annual transfers from the Golf Course Reserve Fund. 10-3 1.1" Texas Star Sports Complex Fund Revenues and expenses are projected to decrease in FY2019-20 due to planned improvements. Texas Star Sports Complex Phase VII will include renovation of the existing Softball World to incorporate multi -purpose fields with an emphasis on youth sports. The facility is anticipated to reopen in FY2020-21 and increases are included for pay plan adjustments, health insurance costs, and operating costs. The five year plan continues to show this fund to be self-supporting, with a modest net income each year. Equipment Replacement Fund The Equipment Replacement Fund 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. 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 strives for a level tax rate and continues existing service levels. The Water and Wastewater plan indicates that the City will be facing significant challenges from increased water and wastewater costs which will likely have a significant impact on future rates. While it is understood that this plan is certain to change, it is intended to help guide future decisions. 10-4 General Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2018-19 2019-20 2020-21 2021-22 2022-23 TAX RATE VARIABLE Tax Rate $0.4625 $0.4625 $0.4625 $0.4625 $0.4625 Tax Rate Change $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 Assessed Value/$100 $ 39,536,911 $41,513,756 $41,928,894 $42,767,472 $43,622,821 Amount generated by 1¢ $ 385,485 $ 404,759 $ 408,807 $ 416,983 $ 425,323 Transfer from Car Rental $ 1,640,085 $ 1,656,486 $ 1,673,051 $ 1,689,781 $ 1,706,679 Tax Rate Equivalent - Car Rental Transfer 0.042546 0.040925 0.040925 0.040524 0.040127 EXPENDITURES Departmental Expenditures $ 42,104,564 $ 42,305,642 $ 43,476,152 $ 44,792,311 $ 45,903,445 Insurance Increase $ - $ 301,119 $ 177,285 $ 211,491 $ 222,354 Salary Package $ - $ 602,059 $ 614,100 $ 626,382 $ 638,910 Capital Expenses $ 2,494,858 $ - $ - $ - $ - Total Expenditures $ 44,599,422 $ 43,208,820 $ 44,267,537 $ 45,630,184 $ 46,764,708 Proposed Supplemental $ (65,081) $ (321,018) $ (66,708) $ (68,375) Proposed Capital $ (202,500) $ (133,600) $ (143,750) $ (168,000) STAFFING VARIABLE Full-time Positions 274.75 275.75 278.75 279.75 280.75 Part-time Positions 49.00 49.00 49.00 49.00 49.00 10-5 General Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE 9,993,741 7,632,996 7,346,190 7,448,710 7,686,190 REVENUES Ad valorem taxes 14,328,858 14,674,299 15,576,844 16,182,528 16,557,010 Ad valorem taxest'� 826,747 835,014 843,365 851,798 860,316 Delinquent taxes 30,000 30,000 30,000 30,000 30,000 Penalties 65,000 66,950 68,959 71,027 73,158 Sales taxes 13,193,953 13,457,832 13,776,989 14,052,528 14,333,579 Mixed Beverage 171,075 176,207 181,493 186,938 192,546 Franchise taxes 4,549,168 4,782,240 4,863,570 4,943,162 5,004,971 Fines and fees 4,104,080 4,227,202 4,354,018 4,484,639 4,619,178 Licenses and permits 675,015 663,515 626,786 604,321 604,321 Interest Income 170,000 171,700 173,417 175,151 176,903 Grants 420,000 468,400 477,768 527,323 577,870 Tower Lease 505,570 520,737 536,359 552,450 569,023 Transfers from Car Rental 1,640,085 1,656,486 1,673,051 1,689,781 1,706,679 General & Administrative Charges 1,338,952 1,434,234 1,515,564 1,595,156 1,656,965 Miscellaneous 120,174 123,779 127,493 131,317 135,257 Total Revenues 42,138,677 43,288,696 44,826,675 46,078,122 47,097,778 EXPENDITURES Administration (4,117,959) (4,138,549) (4,159,242) (4,180,038) (4,200,938) Finance (1,635,057) (1,643,232) (1,651,448) (1,659,706) (1,668,004) Police Protection (14,473,184) (14,545,550) (14,683,359) (14,756,775) (14,897,267) Fire Protection (10,522,543) (10,575,156) (10,628,031) (11,002,190) (11,057,201) Planning & Development (717,203) (720,789) (724,393) (728,015) (731,655) Community Services (2,669,351) (2,682,698) (2,696,111) (2,709,592) (2,723,140) Public Works (2,741,575) (2,755,283) (2,769,059) (2,782,905) (2,796,819) Non -Departmental - Operating (5,227,692) (6,147,564) (6,955,893) (7,810,965) (8,689,685) Operating Expenditures (42,104,664) (43,208,820) (",267,537) (45,630,184) (46,764,708) Capital Expenses (carryover) 2,494,858 Total Expenditures 44,599,422 43,208,820 44,267,537 46,630,184 46,764,708 Designated Reserves (66,567) (60,000) (50,000) (40,000) Recommended Reserves per Policy (6,921,298) (7,113,518) (7,329,625) (7,511,818) (7,698,589) Available for Supplemental 34,113 79,775 558,138 447,938 333,069 Proposed Supplemental 65,081 321,018 66,708 68,375 Remaining Supplemental 34,113 14,694 237,120 381,230 264,694 Additional Available for Capital 511,018 359,478 (34,435) (103,108) (12,399) Total Available for Capital 545,131 374,172 202,685 278,122 252,295 Proposed Ca italt') 202,600 133,600 143,750 168,000 Remaining Funds Available 545,131 171,672 69,085 134,372 84,295 ENDING FUND BALANCE 7,532,996 7,345,190 7,"8,710 7,686,190 7,782,884 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 10 tax AS Rate General Fund 39,536,911 385,485 0.090790 0.371710 41,513,756 404,759 0.087815 0.374685 41,928,894 408,807 0.064759 0.397741 42,767,472 416,983 0.042598 0.419902 43,622,821 425,323 0.041688 0.420812 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 Rollback AS Rollback M&O 0.090790 0.372692 0.087815 0.386144 0.064759 0.404267 0.042598 0.425003 0.041688 0.448468 Total Rollback Rate 0.463482 0.473959 0.469026 0.467600 0.490157 M&O Rollback Amount Prior to Ceiling and TIF Adiustments. 14,514,064 15,789,839 16,696,197 17,903,656 19,269,999 Tax Rate Equiv. - Motor Vehicle Tax 0.042546 0.040925 0.040925 0.040524 0.040127 Staffing Variable Full-time positions 274.75 275.75 278.75 279.75 280.75 Part-time positions 49.00 49.00 49.00 49.00 49.00 Note* Non -departmental operating includes salary plan, Increase in atys insurance contribution & increase in equipment depreciation (1) Frozen Property Tax Collections (2) Proposed Capital wit only be funded if excess reserves are available 10-6 General Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Property Taxes Projections are based on expected new development in the City with conservative increase in values each year from 2020 to 2023. This is very conservative considering the recent significant increases in values for our area. Prior Year Property Taxes Projected to remain flat. Penalties & Interest Projected average growth of 3%. Sales Tax Based on 2% increase for new development. Mixed Beverage Tax Projected average growth of 3% for new development. Franchise Fees Projected average growth of 3%. Fines & Fees Projected average growth of 3%. Licenses & Permits Projected relatively flat with some decline due to projected build out. Interest Income Projected slight increase due to increasing interest rates. Grants Projected average growth of 2%. 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. 10-7 General Obligation Debt Service Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE 1,468,300 1,395,993 1,506,793 1,618,401 1,730,825 REVENUES Ad valorem taxes 3,589,556 3,645,520 2,715,283 1,821,788 1,818,567 Delinquent taxes 15,000 15,000 15,000 15,000 15,000 Penalties 15,000 15,000 15,000 15,000 15,000 Interest Income 80,000 80,800 81,608 82,424 83,248 Transfer from PID/TIRZ 2,245,457 2,219,633 2,213,314 2,210,721 2,216,105 Total Revenues 5,945,013 5,975,963 5,040,205 4,144,933 4,147,920 EXPENDITURES Principal (4,183,848) (3,860,000) (3,230,000) (2,455,000) (2,550,000) Interest (1,528,182) (1,999,263) (1,692,707) (1,571,619) (1,478,782) Bank Charges (5,290) (5,890) (5,890) (5,890) (5,890) Issuance Costs 300,000 - - - - Total Expenditures (6,017,320) 5,866,153) (4,928,597) (4,032,509) 4,034,672 Recommended Reserves per Policy (636,903) (703,511) (705,979) (711,499) (791,198) ENDING FUND BALANCE 1,395,993 1,606,793 1,618,401 1,730,825 1,844,073 Tax Rate Variable Assessed Taxable Value/$100 39,536,911 41,513,756 41,928,894 42,767,472 43,622,821 Amount generated by 1¢ tax 395,369 415,138 419,289 427,675 436,228 I&S Rate 0.090790 0.087815 0.064759 0.042598 0.041688 General Fund 0.371710 0.374685 0.397741 0.419902 0.420812 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 Debt Issuance Variable: Beginning debt outstanding" 43,713,848 51,953,813 48,093,813 44,863,813 42,408,813 Principal Retired (4,183,848) (3,860,000) (3,230,000) (2,455,000) (2,550,000) Principal Issued (Proposed) 12,423,813 - - - - Ending debt outstanding 51,953,813 48,093,813 44,863,813 42,408,813 39,858,813 Excludes self supporting taxable GO Refunding Bonds (Dallas Stars Center) `OW L EDC Half Cent Sales Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE 1,756,239 764,759 1,118,162 1,466,123 1,841,812 REVENUES Sales taxes 5,413,479 5,521,749 5,632,184 5,744,827 5,859,724 Interest Income 8,500 8,585 8,671 8,758 8,845 Transfer from EDC Debt Reserve - 5,707 5,764 5,821 5,879 Rental Income 73,580 73,580 73,580 73,580 77,845 Total Revenues 5,495,569 5,609,620 5,720,198 5,832,986 5,952,293 EXPENDITURES Parks (2,142,626) (2,164,052) (2,185,693) (2,207,550) (2,229,625) Library (1,239,732) (1,252,129) (1,264,651) (1,277,297) (1,290,070) Economic Development (338,077) (343,623) (349,268) (355,014) (360,862) Transfer to Debt Service (208,182) (375,782) (377,938) (375,653) (378,345) Non -Departmental - Operating (513,546) (570,144) (619,688) (666,783) (714,014) Operating Expenditures (4,442,163) (4,705,730) (4,797,237) (4,882,297) (5,351,260) Capital Expenditures (2,044,876) (254,487)- - - Total Expenditures 6,487,039 4,960,217 4,797,237 4,882,297 5,351,260 Designated Reserves Recommended Reserves per Policy (730,219) (773,545) (788,587) (802,569) (879,659) Available for Supplemental 1,053,396 903,890 922,961 950,689 601,033 Proposed Supplemental - - - Remaining Supplemental 1,053,396 903,890 922,961 950,689 601,033 Additional Available for Capital (1,018,856) (263,273) 329,575 663,554 962,153 Total Available for Capital 34,540 640,617 1,252,536 1,614,243 1,563,186 Proposed Capital: Library Remodel & Relocation (50,000) - - - Misc. Park Improvements (75,000) (75,000) (75,000) (75,000) Kiddie Carr Park Improvements - (500,000) - - Wilshire Park Upgrades - (500,000) - Blessing Branch Park Improvements - - - (365,064) Carr Park Trail Connection - - - (241,100) Transfer to TSSC 171,000) - - Proposed Capital 296,000 575,000 (575,000) (681,164 Remaining Funds Available 34,540 344,617 677,536 1,039,243 882,022 ENDING FUND BALANCE 764,759 1,118,162 1,466,123 1,841,812 1,761,681 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 10-9 M OR 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 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE 100,863 128,871 383,358 383,358 383,358 REVENUES Transfer from EDC Operations 317,934 630,269 377,938 375,653 378,345 Interest Income 5,650 5,707 5,764 5,821 5,879 Total Revenues 323,584 635,976 383,701 381,474 384,224 EXPENSES Principal (95,000) (171,950) (182,127) (187,127) (197,304) Interest (68,534) (203,533) (195,511) (188,226) (180,741) Bank Charges / Issuance Cost (85,520) (300) 300) (300) (300) Total Expenses (249,064) (375,782) (377,938) (375,653) 378,345 Transfer to EDC Operations (5,650) (5,707) (5,764) (5,821) (5,879) Transfer to EDC Debt (40,872) 0 0 0 0 Total Transfers (46,522) (5,707) (5,764) (5,821) (5,879) Recommended Reserves per Policy * (126,600) (381,087) (381,087) (381,087) (381,087) ENDING FUND BALANCE 128,871 383,358 383,358 383,368 383,358 Debt Issuance Variable: Beginning debt outstanding 40,000 1,625,320 4,873,570 4,691,444 4,504,317 Principal retired (95,000) (171,950) (182,127) (187,127) (197,304) Principal Issued (proposed) 1,680,320 3,420,200 - - - Ending debt outstanding 1,625,320 4,873,570 4,691,444 4,504,317 4,307,013 *Recommended reserve level equal to the maximum annual debt outstanding 10-10 Crime Control & Prevention District Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE 922,440 823,671 575,268 525,227 506,576 REVENUES Sales taxes 2,672,030 2,725,471 2,779,980 2,835,580 2,892,291 Interest Income / Misc. 11,885 12,004 12,124 12,245 12,368 Total Revenues 2,683,915 2,737,474 2,792,104 2,847,825 2,904,659 EXPENDITURES Police Protection (2,676,714) (2,735,877) (2,787,145) (2,841,476) (2,897,291) Capital Expenditures 105,970 - - - - Total Expenditures (2,782,684) (2,735,877) (2,787,145) (2,841,476) (2,897,291) Recommended Reserves per Policy (440,008) (449,733) (458,161) (467,092) (476,267) Available for Supplemental 7,201 1,597 4,959 6,349 7,368 Proposed Supplemental - - - - Remaining Supplemental 7,201 1,597 4,959 6,349 7,368 Additional Available for Capital 376,462 373,938 117,107 58,135 30,309 Total Available for Capital 383,663 375,535 122,067 64,484 37,677 Proposed Capital (250,000) (55,000) 25,000) - Remaining Funds Available 383,663 125,535 67,067 39,484 37,677 ENDING FUND BALANCE 823,671 575,268 525,227 506,576 513,944 Staffing Variable: Full-time positions 19.0 19.0 19.0 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. 10-11 ON Car Rental Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE 4,309,489 3,341,747 6,135,593 8,919,401 10,562,034 REVENUES Motor Vehicle Tax 14,760,765 14,908,373 15,057,456 15,208,031 15,360,111 Interest Income 75,000 75,750 76,508 77,273 78,045 Total Revenues 14,835,765 14,984,123 15,133,964 15,285,304 15,438,157 EXPENDITURES DFW Rebate (9,840,510) (9,938,915) (10,038,304) (10,138,687) (10,240,074) Transfer to Equipment Replacement (376,673) (444,876) (145,301) (260,382) (259,847) Contingencies (100,000) (100,000) (100,000) (100,000) (100,000) Transfer to General Fund (1,640,085) (1,656,486) (1,673,051) (1,689,781) (1,706,679) Operating Expenditures (11,957,268) (12,140,277) (11,956,656) (12,188,851) (12,306,600) Capital Expenses (3,846,239 Total Expenditures 15,803,507) 12,140,277 (11,956,656) (12,188,851) (12,306,600) Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,878,497 2,843,846 3,177,308 3,096,453 3,131,556 Additional Available for Capital (1,536,750) 1,341,747 4,135,593 6,919,401 8,562,034 Total Available for Capital 1,341,747 4,185,593 7,312,901 10,015,854 11,693,590 Proposed Capital: Kiddie Carr Park Improvements - (393,500) - - Wilshire Park Upgrades - - (1,453,820) - Traffic Signal -Cheek Sparger at Heritage 50,000 - - - Proposed Capital (50,000) (393,500) (1,453,820) - Remaining Funds Available 1,341,747 4,135,593 6,919,401 8,562,034 11,693,590 ENDING FUND BALANCE 3,341,747 6,135,593 8,919,401 10,562,034 13,693,590 10-12 1., Water and Wastewater Fund Executive Summary Base Year Budget 2018-19 Year 2 Projected 2019-20 Year 3 Projected 2020-21 Year 4 Projected 2021-22 Year 5 Projected 2022-23 RATES Water Base Rate $12.50 $13.00 $13.50 $14.00 $14.75 Water Consumption Rate ' Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increase $0.30 $0.29 $0.42 $0.35 $0.24 Wastewater Base Rate $10.75 $11 25 $11.75 $12.25 $13.00 Wastewater Consumption Rate"' $4.27 $4.63 $4.88 $5.05 $5.19 Proposed Wastewater Rate Increase $0.29 $0.36 $0.25 $0.17 $0.14 EXPENSES Departmental Expenditures $ (19,163,022) $ (20,893,651) $ (22,352,579) $ (23,566,923) $ (24,611,345) Salary Package $ (174,748) $ (178,243) $ (183,590) $ (189,098) $ (194,771) Transfers $ (1,475,000) $ (1,475,000) $ (1,475,000) $ (1,475,000) $ (1,475,000) G&A/Franchise Fee $ (2,579,722) $ (2,784,738) $ (2,945,726) $ (3,102,949) $ (3,224,823) Service Center $ (1,309,899) $ (1,325,157) $ (1,338,329) $ (1,352,302) $ (1,366,658) Debt Service $ (1,062,569) $ (1,125,300) $ (1,109,940) $ (1,106,020) $ (1,111,083) r`it.1 S (473.921) $ - $ - $ - $ Proposed Supplemental $ $ $ $ Proposed Capital $ $ $ $ STAFFING VARIABLE Full-time Positions 43.00 43.00 43.00 43,00 43.00 Part-time Positions 2.00 2.00 2.00 2.00 2.00 Includes Proposed Water & Wastewater Rate Increase 10-13 L Water and Wastewater Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget 2018-19 Projected 2019-20 Projected 2020-21 Projected 2021-22 Projected 2022-23 BEGINNING BALANCE 6,468,595 6,026,924 6,092,212 6,144,305 6,381,504 REVENUES Water Service Wastewater Service Reclaimed Water Service 14,267,612 9,548,020 563,251 15,454,606 10,386,512 545,432 16,414,291 10,856,816 682,549 17,434,333 11,330,035 716,463 18,085,928 11,708,202 859,029 Sanitation Service 224,045 230,766 237,689 244,820 252,165 Sale of New Meter/Reconnect Inspection Fees Penalties Miscellaneous Interest Income 290,000 150,000 230,000 35,000 75,000 298,700 154,500 236,900 35,000 78,250 307,661 159,135 244,007 35,000 80,598 316,891 163,909 251,327 35,000 83,015 326,398 168,826 258,867 35,000 85,506 Initiation & Transfer Fees 30,000 30,900 31,827 32,782 33,765 Recycling Fees 384,282 395,810 407,685 420,915 434,543 Total Revenues 25,797,210 27,847,377 29,457,257 31,029,490 32,248,228 Total Available 25,797,210 27,847,377 29,457,257 31,029,490 32,248,228 EXPENSES Utility Billing (476,243) (488,149) (500,353) (512,862) (525,683) Recyding Information Services (41,300) (684,857) (42,333) (701,978) (43,391) (719,528) (44,476) (737,516) (45,587) (755,954) City Engineer Water Production Water Distribution (369,821) (8,288,471) (1,177,137) (379,067) (8,872,737) (1,214,345) (388,543) (9,667,822) (1,350,853) (398,257) (10,337,671) (1,394,023) (408,213) (10,830,511) (1,464,671) Wastewater Treatment (4,884,966) (5,812,627) (6,135,880) (6,429,819) (6,682,446) Meter Reading Transfers G&A/Franchise Fee Fleet Services W&WW Debt Non -Departmental - Operating Operating Expenses (70,396) (1,475,000) (2,579,722) (1,309,899) (1,062,569) (3,344,579) (25,764,960) (72,156) (1,475,000) (2,784,738) (1,325,157) (1,125,300) (3,488,502) (27,782,088) (73,960) (1,475,000) (2,945,726) (1,338,329) (1,109,940) (3,655,840) (29,406,165) (75,809) (1,475,000) (3,102,949) (1,352,302) (1,106,020) (3,825,588) (30,792,291) (77,704) (1,475,000) (3,224,823) (1,366,658) (1,111,083) (4,015,346) (31,983,680) Capital Expenses 473,921 Total Expenses 26,238,881 27,782,088 29,405,165 30,792,291 31,983,680 Recommended Reserves per Policy (5,294,170) (5,708,648) (6,042,157) (6,327,183) (6,571,989) Available for Supplemental 32,250 65,288 52,093 237,199 264,549 Proposed Supplemental Remaining Supplemental Additional Available for Capital Total Available for Capital 32,250 700,504 732,754 65,288 318,276 383,564 52,093 50,055 102,148 237,199 (182,878) 54,321 264,549 (190,485) 74,063 Proposed Capital(' Remaining Funds Available 732,754 383,564 102,148 54,321 74,063 ENDING FUND BALANCE 6,026,924 6,092,212 6,144,305 6,381,504 6,646,052 Rates Water Base Rate $12.50 $13.00 $13.50 $14.00 $14.75 Consumption/1,000 gallons Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increases - All Tiers $0.30 $0.29 $0.42 $0.35 $0.24 Wastewater Base Rate $10.75 $11.25 $11.75 $12.25 $13.00 90% of Metered Water Usage/1000 gallons $4.27 $4.63 $4.88 $5.05 $5.19 Proposed Wastewater Rate Increases $0.29 $0.36 $0.25 $0.17 $0.14 IStaffing Variable Full-time Positions 43.00 43.00 43.00 43.00 43.00 Part-time positions 2.00 2,00 2.00 2.00 2.00 (') Proposed Capital will only be funded if excess reserves are available. �21 FY19 Includes Proposed Water & Wastewater Rate Increases 10-14 OR Water & Wastewater Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Interest Income Projected increase based on increasing interest rates. 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. 87% for FY2019). 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%. 10-15 III 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 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE" 775,115 1,225,115 1,225,116 1,225,115 1,225,115 REVENUES Transfer from W&WW Operations 1,062,569 1,125,300 1,109,940 1,106,020 1,111,083 Transfer from Rate Stabilization 515,000 0 0 0 0 Transfer from Impact Fees 375,418 376,024 121,144 118,606 121,069 Total Revenues 1,952,987 1,501,324 1,231,084 1,224,626 1,232,162 EXPENSES Principal (1,200,000) (1,170,000) (915,000) (920,000) (940,000) Interest (300,987) (328,924) (313,684) (302,226) (289,752) Bank Charges 2,000 2,400 2,400 2,400 2,400 Total Expenses 1,502,987 1,501,324 1,231,084 (1,224,626) 1,232,152 Recommended Reserves per Policy (838,600) (815,759) (791,361) (775,164) (757,969) ENDING FUND BALANCE 1,225,115 1,225,115 1,225,115 1,225,115 1,225,115 Debt Issuance Variable: Beginning debt outstanding 11,545,000 19,620,000 18,450,000 17,535,000 16,615,000 Principal retired (1,200,000) (1,170,000) (915,000) (920,000) (940,000) Principal Issued (Proposed) 9,275,000 - - - - Anticipated Loan Forgiveness TWDB - - - - Net Principal to be Repaid 9,275,000 - - - - Ending debt outstanding 19,620,000 18,450,000 17,535,000 16,615,000 15,675,000 Recommended reserve level equal to the average annual W&WW debt outstanding 10-16 OR Drainage Utility Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE 247,722 168,318 172,273 176,482 182,593 REVENUES Drainage Fees 804,000 826,512 843,042 862,432 879,681 Penalties 7,500 8,265 8,430 8,624 8,797 Interest Income 2,500 2,525 2,550 2,576 2,602 Total Revenues 814,000 837,302 854,023 873,632 891,079 EXPENSES Operating Expenses (813,404) (833,347) (849,815) (867,521) (885,748) Capital Expenses 80,000 - - - - Total Expenses (893,404) (833,347) (849,815) 867,521) (885,748) Recommended Reserves per Policy (167,138) (171,236) (174,619) (178,258) (182,003) Available for Supplemental 596 3,955 4,208 6,111 5,332 Proposed Supplemental - - - Remaining Supplemental 596 3,955 4,208 6,111 5,332 Additional Available for Capital 584 (2,918) (2,346) (1,776) 590 Total Available for Capital 1,180 1,038 1,862 4,335 5,922 Proposed Capital - - - - Remaining Funds Available 1,180 1,038 1,862 4,335 5,922 ENDING FUND BALANCE 168,318 172,273 176,482 182,593 187,925 Rates rrainage Rate $2.75 $2.75 $2.75 $2.75 $2.75 Staffing Variable: Full-time positions 8.00 8.00 8.00 8.00 8.00 Part-time positions 0.0 0.0 0.0 0.0 0.0 MINYA M Service Center Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE 485,423 403,923 403,923 403,923 403,923 REVENUES Transfer from W&WW Fund 1,309,899 1,325,157 1,338,329 1,352,302 1,366,658 Total Revenues 1,309,899 1,326,157 1,338,329 1,352,302 1,366,658 EXPENSES Service Center (1,309,899) (1,325,157) (1,338,329) (1,352,302) (1,366,658) Capital Expenses 81,500 - - - - Total Expenses 1,391,399 1,325,157 1,338,329 1,352,302 1,366,658 Available for Supplemental - - - - - Pro osed Supplemental - - - Remaining Supplemental - - - - - Additional Available for Capital 403,923 403,923 403,923 403,923 403,923 Total Available for Capital 403,923 403,923 403,923 403,923 403,923 Proposed Capital - - - - Remaining Funds Available 403,923 403,923 403,923 403,923 403,923 ENDING FUND BALANCE 403,923 403,923 403,923 403,923 403,923 Staffing Variable: Full-time positions 5.0 5.00 5.00 5.00 5.00 Part-time positions 0.0 0.0 0.0 0.0 0.0 10-18 OR Texas Star Golf Course Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE 84,165 99,473 103,666 107,967 115,238 REVENUES Green Fees 1,383,310 1,422,127 1,454,124 1,481,026 1,506,944 Driving Range Fees 94,745 97,416 99,608 101,450 103,226 Cart Rental Fees 363,675 374,019 382,435 389,510 396,326 Club Rental Fees 26,710 28,443 29,082 29,621 30,139 Merchandise Sales 230,000 241,762 247,201 251,774 256,180 Tobacco 4,835 5,017 5,130 5,225 5,317 Food Sales 1,226,390 1,240,805 1,268,724 1,292,195 1,314,808 Non -Alcoholic Beverage Sales 132,705 136,524 139,596 142,178 144,667 Alcohol Sales 405,175 419,527 428,967 436,903 444,548 Catering Fees 65,000 65,650 66,307 66,970 67,639 Monthly Fees 109,225 113,048 117,005 121,100 125,338 Rental Income 160,000 164,000 168,100 172,303 176,610 Interest Income - - - - - GF Transfer 16,000 16,639 17,013 17,328 17,631 H/M Transfer 371,355 382,000 391,000 398,000 405,000 Advertising Revenue 47,155 47,155 47,155 47,155 47,155 Other - - - - - Total Revenues 4,636,280 4,754,132 4,861,446 4,952,737 5,041,529 EXPENDITURES Golf Course Maintenance (935,113) (961,296) (983,406) (1,001,796) (1,018,826) Golf Course Pro Shop (273,413) (281,069) (287,533) (292,910) (297,889) Golf Course Food & Beverage (807,215) (829,817) (848,903) (864,778) (879,479) Conference Centre (270,955) (278,542) (284,948) (290,277) (295,211) Cart/Driving Range Operations (201,849) (207,501) (212,273) (216,243) (219,919) Non -Departmental - Operating (578,697) (613,456) (634,395) (656,055) (672,498) Debt Service (422,293) (422,318) (426,751) (424,224) (423,487) Equipment Replacement (312,793) (317,485) (322,247) (327,081) (331,987) COGS -Merchandise (161,000) (169,233) (173,041) (176,242) (179,326) COGS -Tobacco (3,225) (3,347) (3,422) (3,485) (3,546) COGS -Food (429,237) (434,282) (444,053) (452,268) (460,183) COGS -Beverage (44,058) (45,326) (46,346) (47,203) (48,029) COGS -Alcohol (131,074) (135,717) (138,771) (141,338) (143,811) COGS -Catering (50,050) (50,551) (51,056) (51,567) (52,082) Total Expenses 4,620,972 4,749,938 4,857,145 4,945,466 5,026,275 Recommended Reserves per Policy* - - - - - Available for Supplemental 15,308 4,193 4,301 7,270 15,253 Proposed Supplemental - - - - Remaining Supplemental 15,308 4,193 4,301 7,270 15,253 Additional Available for Capital 84,165 99,473 103,666 107,967 115,238 Total Available for Capital 99,473 107,860 112,268 122,508 145,744 Proposed Capital - - - Remaining Funds Available 99,473 107,860 112,268 122,508 145,744 ENDING FUND BALANCE 99,473 103,666 107,967 115,238 130,491 Estimated # of Rounds 35,855 36,214 36,576 36,576 36,576 Staffing Variable: Full-time positions 11.75 11.75 11.75 11.75 11.75 Part-time positions (LL Roberts) 57.0 57.0 57.0 57.0 57.0 *Recommended Reserves are funded in a separate fund 10-19 Texas Star Sports Complex Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE 169,576 196,177 196,285 212,279 221,041 REVENUES Tournament Fees Concessions Alcohol Sales 305,000 210,000 195,000 120,000 100,000 - 305,000 210,000 - 305,000 210,000 _ 305,000 210,000 _ Memberships/Leagues Admissions Advertising/Sponsorships Sales of Goods Miscellaneous/Events/Transfers Interest Income Rental Income 'Batting Cages 410,000 21,000 19,000 36,000 100 1,500 81,000 2,500 120,000 20,000 9,000 - 171,000 1,500 63,000 2,500 440,000 21,000 19,000 36,000 100 1,500 93,000 2,500 440,000 21,000 19,000 36,000 100 1,500 93,000 2,500 440,000 21,000 19,000 36,000 100 1,500 93,000 2,500 Total Revenues 1,281,100 607,000 1,128,100 1,128,100 1,128,100 EXPENSES Operations Equipment Replacement Operating Expenses Capital Expenses (1,182,232) (3,700) (1,185,932) 68,566 (603,136) (3,756) (606,892) (1,108,294) (3,812) (1,112,106) (1,115,469) (3,869) (1,119,338) (1,119,868) (3,927) (1,123,795) Total Expenses 1,254,498 606,892 1,112,106 1,119,338 1,123,795 Minimum Reserves per Policy - - _ _ - Available for Supplemental 95,168 108 15,994 8,762 4,305 Proposed Supplemental _ _ _ Remaining Supplemental 95,168 108 15,994 8,762 4,305 Additional Available for Capital 101,009 196,177 196,285 212,279 221,041 Total Available for Capital 196,177 196,285 212,279 221,041 225,346 Proposed Capital _ _ _ Remaining Funds Available 196,177 196,285 212,279 221,041 225,346 ENDING FUND BALANCE 196,177 196,285 212,279 221,041 225,346 Stafriin 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 10-20 Equipment Replacement Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE 3,650,009 4,332,351 4,388,890 4,714,944 4,587,373 REVENUES General Fund Depreciation TSSC Depreciation Water/Wastewater Depreciation Drainage Depreciation Fleet Services Depreciation EDC Parks Depreciation 1,112,912 3,700 92,536 3,400 5,328 5,500 1,129,606 3,756 93,924 3,451 5,408 5,583 1,146,550 3,812 95,333 3,452 5,489 5,666 1,163,748 3,869 96,763 3,504 5,571 5,751 1,181,204 3,927 98,214 3,556 5,655 5,837 Texas Star Depreciation 312,793 317,485 322,247 327,081 331,987 Car Rental Transfer 376,673 444,876 145,301 260,382 259,847 Sale of Assets 61,000 116,100 48,500 84,700 $82,900 Interest Income 35,000 35,350 35,704 36,061 36,421 Total Revenues 2,008,842 2,155,539 1,812,054 1,987,430 2,009,548 EXPENSES Equipment Replacements 1,326,500) 2,099,000) 1,486,000 2,115,000 (2,047,000 Total Expenses 1,326,500 2,099,000 1,486,000 2,115,000 2,047,000 Available for Capital 4,332,351 4,388,890 4,714,944 4,587,373 4,549,921 Proposed Capital _ _ _ ENDING FUND BALANCE 4,332,351 4,388,890 4,714,944 4,587,373 4,549,921 10-21 OR Health Insurance Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2018-19 2019-20 2020-21 2021-22 2022-23 BEGINNING BALANCE 2,633,379 2,678,379 2,835,829 3,002,734 3,180,097 REVENUES Premiums collected from Employees 1,933,536 1,969,741 2,065,737 2,167,148 2,274,264 City Contribution 5,581,357 6,021,223 6,318,210 6,632,443 6,963,792 Interest Income / Misc. / Rebates 45,000 45,450 45,905 46,364 46,827 Total Revenues 7,559,893 8,036,414 8,429,851 8,845,955 9,284,883 EXPENSES Operating Expenses (192,614) (196,481) (199,948) (203,592) (207,329) OPEB Trust Contribution (679,959) (679,959) (679,959) (679,959) (679,959) Insurance Claims (4,995,619) (5,294,067) (5,610,357) (5,945,558) (6,300,799) RX Claims (615,699) (646,484) (678,808) (712,749) (748,386) Re -insurance Fees (797,279) (821,197) (845,833) (871,208) (897,345) Insurance Services (226,715) (233,516) (240,522) (247,738) (255,170) Employee Wellness Program (5,000) (5,150) (5,305) (5,464) (5,628) Federal Requirements (2,008) (2,108) (2,214) (2,325) (2,441) Operating Expenses (7,514,893) (7,878,964) (8,262,946) (8,668,591) (9,097,055) Capital Carryover Total Expenses (7,514,893) (7,878,964 8,262,946 8,668,591 9,097,055 Recommended Reserves per Policy (2,676,744) (2,834,915) (3,002,454) (3,179,918) (3,367,895) Available for Supplemental 45,000 157,450 166,904 177,364 187,827 Proposed Supplemental - - - Remaining Supplemental 45,000 157,450 166,904 177,364 187,827 Additional Available for Capital (43,365) (156,536) (166,625) (177,184) (187,798) Total Available for Capital 1,635 914 280 179 29 Proposed Capital - - - - Remaining Funds Available 1,635 914 280 179 29 ENDING FUND BALANCE 2,678,379 2,835,829 3,002,734 3,180,097 3,367,924 Estimated City Contribution Per Employee Per Month 1,193 1,283 1,336 1,399 1,465 Staffing Variable: Full-time positions 1.00 1.00 1.00 1.00 1.00 Part-time positions 0.0 0.0 0.0 0.0 0.0 10-22 Supplemental Requests City Manager Recommended and Funded Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Requested Admin Svcs Information Svcs General Hardware/Software ReplacementA Supplemental $ 277,000 2019 Admin Svcs Information Svcs General Court Technology Supplemental $ 45,000 2019 Fire Administration General Integrated Camera/TaserSystem Supplemental $ 56,279 2019 Fleet & Fac Fac Maintenance General HVAC System Improvements Supplemental $ 35,000 2019 PACS Parks General Tree Trimming Services Supplemental $ 7,500 2019 PW Streets General Field Tech 1 Supplemental $ 66,455 2019 PW Streets General Transfer toFY2019Street Improvements Supplemental $ 425,000 2019 $ 912,234 PD Patrol General Patrol OfficerA Supplemental $ 65,081 2020 $ 65,081 Fire EMS/Suppression General 3 firefighter/ParamediCSA Supplemental $ 321,018 2021 $ 321,018 PD Patrol General Patrol Off icerA Supplemental $ 66,708 2022 $ 66,708 PD Patrol General PatrolOffice0 Supplemental $ 68,375 2023 0 N $ 68,375 w *Fund subject to change ^Project contains both Capital and Supplemental Requests Capital Requests City Manager Recommended and Funded Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Requested PACs PATS Athletic Complex Champion Wall Outfield Fence Capital $ 53,200 2019 PACs PATS Athletic Complex Netting and Turf Replacement Capital $ 15,366 2019 $ 68,566 PD Administration CCPD Incident Management Software Capital $ 15,500 2019 PD Administration CCPD Laserfiche Repository and Licenses Capital $ 20,000 2019 PD Administration CCPD Crime Scene Cameras Capital $ 4,500 2019 PD Administration CCPD Wide Format Laminator Capital $ 3,000 2019 PD Administration CCPD Emergency Operations Center Command Console Capital $ 8,920 2019 PD Administration CCPD Drug Detection System Capital $ 24,050 2019 PD Administration CCPD Drone Program Capital $ 20,000 2019 $ 95,970 Admin Svcs Library EDC Audio/Visual Equipment Capital $ 150,000 2019 Admin Svcs Library EDC Security Cameras Capital $ 20,000 2019 Admin Svcs Information Svcs EDC RecTrac On -site Upgrade Capital $ 15,000 2019 PACs Parks EDC Toro Reel Mower Capital $ 60,000 2019 PACs Parks EDC Toro Multi Pro Boom Sprayer Capital $ 36,200 2019 PACs Parks EDC Brush and Debris Equipment Capital $ 7,300 2019 o PACS Parks EDC Chemical Sprayer Capital $ 7,759 2019 a PACS Parks EDC Box Blade Attachment Capital $ 3,800 2019 PACS Parks EDC Soil Batch Mixer Capital $ 10,000 2019 Non -departmental Non -departmental EDC Transfer to EDC CIP for Library Remodel Capital $ 550,000 2019 Non -departmental Non -departmental EDC Transfer to EDC CIP for TSSC Phase VII Design Capital $ 150,000 2019 Non -departmental Non -departmental EDC Transfer to EDC CIP for Misc Park Improvements Capital $ 90,000 2019 Non -departmental Non -departmental EDC Transfer to EDC CIP for Contingency Capital $ 7,493 2019 $ 1,107,552 Non -departmental Non -departmental General HOME/CPR Funding Capital $ 150,000 2019 Admin Svcs Human Resources General Career Prep Program Capital $ 15,000 2019 CMO Communications General Multi -Media Intern Capital $ 10,500 2019 Planning & Development Inspection Services General Third -Party Plan Review and Construction Inspection Capital $ 35,000 2019 Planning & Development Inspection Services General Scanning Service Capital $ 20,000 2019 Admin Svcs Information Svcs General Hardware/Software ReplacementA Capital $ 10,000 2019 Admin Svcs Information Svcs General Laserfiche License Upgrade Capital $ 89,790 2019 PW Street Maintenance General Public Works Yard Reconstruction - Phases II and III Capital $ 220,000 2019 Fire EMS/Suppression General Exercise Equipment Replacement Capital $ 3,000 2019 Fleet & Fac Fire Marshal General Part-time Fire Inspectors Capital $ 23,400 2019 Fleet & Fac Fac Maintenance General HVAC Repairs and Upgrades - Police and Courts Capital $ 370,000 2019 Fleet & Fac Fac Maintenance General MagnaGrip System Additions Capital $ 21,000 2019 PD Fac Maintenance General Window Treatment Replacement- Building D Capital $ 6,200 2019 PD Administration General Brazos Ticket Writer Replacement Capital $ 67,043 2019 PACS Administration General Furniture Replacement Capital $ 11,500 2019 PACS Recreation General Floor Replacement - Recreation Center Capital $ 95,400 2019 PACS Aquatics General Aquatic Park Slide Resurfacing Capital $ 15,000 2019 PACs Recreation General Locker Room Upgrade Capital $ 12,000 2019 *Fund subject to change ^Project contains both Capital and Supplemental Requests � � r Capital Requests City Manager Recommended and Funded Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Requested PACS Aquatics General Umbrella Fabric Replacement Capital $ 15,000 2019 PACS Recreation General Lobby Furniture Replacement - Recreation Center Capital $ 29,500 2019 PACS Parks General Coverworx Shelter - Bob Eden Park Capital $ 25,000 2019 PACS Senior Center General Treadmill Replacement Capital $ 23,175 2019 Non -departmental Non -departmental General Transfer to Misc Street Repairs Capital $ 75,000 2019 Non -departmental Non -departmental General Transfer to Misc Screening Wall Repair Capital $ 25,000 2019 Non -departmental Non -departmental General Transfer to General Emergency Contingency Reserve Capital $ 500,000 2019 $ 1,867,508 Planning & Development Development Hotel/Motel Wayfinding Program Phase II Capital $ 75,000 2019 $ 75,000 PACS Recreation Rec Class Fitness Equipment Replacement Capital $ 25,800 2019 PACS Recreation Rec Class Fitness Center Desk Remodel Capital $ 11,040 2019 PACS Recreation Rec Class Playbook Printing and Mailing Capital $ 47,000 2019 $ 83,840 Admin Svcs Information Svcs Risk Security Initiative Capital $ 9,000 2019 Fleet & Fac Fac Maintenance Risk Roof Restoration - Building B Capital $ 94,000 2019 o Non -departmental Non -departmental Risk Transfer to ADA/TAS Facility Improvements Capital $ 25,000 2019 $ 128,000 Ln Fleet & Fac Fleet Svcs Svc Center Fence, Gate and Miscellaneous Enhancements Capital $ 35,000 2019 Fleet & Fac Fleet Svcs Svc Center Shop Heater Replacement and Enhancements Capital $ 21,500 2019 $ 56,500 PW Water Distribution W/WW Enclosed Cab Backhoe Capital $ 125,000 2019 Non -departmental Non -departmental W/WW Transfer to Misc Wastewater Rehab Capital $ 25,000 2019 Non -departmental Non -departmental W/WW Transfer to Misc Valve Replacement Capital $ 125,000 2019 $ 275,000 Non -departmental Non -departmental Drainage Transfer to Misc Drainage Improvements Capital $ 80,000 2019 $ 80,000 Non -departmental Non -departmental Car Rental Transfer to Car Rental CIP for Library Construction Capital $ 2,964,900 2019 Non -departmental Non -departmental Car Rental Transfer to Redevelopment Fund Capital $ 500,000 2019 $ 3,464,900 PD Administration CCPD Security Camera System Capital $ 250,000 2020 $ 250,000 Admin Svc Library EDC Moving Expenses Capital $ 50,000 2020 PACS Parks EDC Misc Park Improvements Capital $ 75,000 2020 PACS Parks EDC Transfer toTSSC Capital $ 171,000 2020 $ 296,000 *Fund subject to change ^Project contains both Capital and Supplemental Requests Capital Requests City Manager Recommended and Funded Year/Fund/Department Dept Division Fund' Program Description Program Type Program Cost Requested PD Patrol General Patrol Officer^ Capital $ 12,500 2020 Fire EMS/Suppression General Hand Tool Replacement Package Capital $ 10,000 2020 Fire EMS/Suppression General Hydraulic Rescue Tools Capital $ 35,000 2020 Fire EMS/Suppression General Thermal Imaging Camera Capital $ 13,000 2020 Fire EMS/Suppression General Bunker Gear Extractor Capital $ 20,000 2020 Non -departmental Non -departmental General Transfer to cover Insurance Reserve Capital $ 112,000 2020 $ 202,500 PD Administration CCPD SWAT Vest Capital $ 30,000 2021 PD Administration CCPD Under Cover Vehicle Capital $ 25,000 2021 $ 55,000 PACS Parks EDC Misc Park Improvements Capital $ 75,000 2021 $ 75,000 Fire EMS/Suppression General 3 Firefighter/Paramedics^ Capital $ 12,600 2021 Non -departmental Non -departmental General Transferto cover Insurance Reserve Capital $ 121,000 2021 $ 133,600 0 rn PD Administration CCPD Batteries for large UPS in Dispatch & Radio System Capital $ 25,000 2022 $ 25,000 PACS Parks EDC Misc Park Improvements Capital $ 75,000 2022 $ 75,000 PD Patrol General Patrol Officer^ Capital $ 12,750 2022 Non -departmental Non -departmental General Transfer to cover Insurance Reserve Capital $ 131,000 2022 $ 143,750 PACS Parks EDC Misc Park Improvements Capital $ 75,000 2023 $ 75,000 PD Patrol General Patrol Officer^ Capital $ 13,000 2023 Fire EMS/Suppression General Thermal Imaging Camera Capital $ 14,000 2023 Non -departmental Non -departmental General Transfer to cover Insurance Reserve Capital $ 141,000 2023 $ 168,000 *Fund subject to change ^Project contains both Capital and Supplemental Requests Supplemental Requests Other Items Requested Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Requested Fire EMS/Suppression General Firefighters/Paramedics (3)^ Supplemental $ 321,018 2019 PD Patrol General Patrol Officer^ Supplemental $ 65,081 2019 PD Code Compliance General Code Officer^ Supplemental $ 91,007 2019 PD Administration General Computer Support Tech Supplemental $ 70,000 2020 PD Administration General Crime Analyst Supplemental $ 60,000 2020 PACS Recreation General Aquatic Programmer Supplemental $ 86,088 2020 PW Street Maintenance General Field Tech Supplemental $ 77,096 2020 PD Administration General Dispatcher Supplemental $ 80,850 2021 PD Administration General Scheduling Software Maintenance Supplemental $ 3,000 2021 PW Sewage & Treatment W/WW Field Tech Supplemental $ 80,751 2021 Fire EMS/Suppression General Training/EMS Officer Supplemental $ 157,852 2022 PW Street Maintenance General Field Tech Supplemental $ 86,695 2022 PW Water Distribution W/WW Field Tech Supplemental $ 92,408 2023 0 N J "Fund subject to change ^Project contains both Capital and Supplemental Requests Capital Requests Other Items Requested Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Requested Fire EMS/Suppression General Firefighters/Paramedics (3)A Capital $ 12,600 2019 Fire Fire Marshal General Audio/Visual System Replacement Capital $ 4,220 2019 PD Patrol General Equipment for New Patrol OfficerA Capital $ 12,500 2019 PD Code Compliance General Truck for New Code OfficerA Capital $ 29,000 2019 Admin Svc Library EDC Consultant - Marketing and Branding Capital $ 6,800 2020 Admin Svc Library EDC Library Staff Technology Capital $ 25,000 2020 Admin Svc Library EDC Digital signage Capital $ 7,200 2020 Admin Svc Library EDC Self Checkout App Capital $ 10,000 2020 Admin Svc Library EDC Smart Table Capital $ 5,000 2020 PD Administration General Floor Machine Capital $ 7,000 2020 PD Administration General Patrol Vehicle Capital $ 60,000 2020 PD Administration General Unmarked Vehicle Capital $ 25,000 2020 PD Administration General Storage Area Network (end of life) Capital $ 75,000 2020 Fire Fire Marshal General Laptop Computers Capital $ 15,000 2020 Fire Fire Marshal General Furniture Replacement Capital $ 5,000 2020 Fire EMS/Suppression General Bail Out Safety System Capital $ 25,000 2020 Fire EMS/Suppression General Compressor/Cascade Capital $ 20,000 2020 Admin Svcs Information Svcs General Cartogrpah Cityworks software - PW and P&D Capital $ 100,000 2020 Q Fleet & Fac Fac Maintenance General Repaint Redi-Mix HQ Capital $ 62,000 2020 03 Fleet & Fac Fac Maintenance General Council Chamber Audience Chairs Replacement Capital $ 85,000 2020 Fleet & Fac Fac Maintenance General Roof Restoration - Building D Capital $ 100,693 2020 Fleet & Fac Fac Maintenance General Roof Restoration - Service Center Capital $ 61,000 2020 Fleet & Fac Fac Maintenance General Roof PM Repairs - EFLC Capital $ 60,000 2020 PACs Parks General Field Groomer Capital $ 10,000 2020 PACs Parks General Reel Mower Capital $ 60,000 2020 PACs Parks General Park Shop Expansion Capital $ 20,000 2020 PACs Parks General Chemical Program Capital $ 35,000 2020 PACs Parks General Heritage Playground Capital $ 100,000 2020 PACs Parks General Sea Container/Storage Building Capital $ 5,000 2020 PACs Aquatics General Indoor Pool Floor Resurface Capital $ 40,000 2020 PACs Aquatics General Portable ADA Chair Capital $ 8,000 2020 PACs Aquatics General Pool Vacuum Capital $ 8,000 2020 PACs Aquatics General UV System Capital $ 45,000 2020 PACs Sr Ctr General Treadmill Replacement Capital $ 7,295 2020 PACs Sr Ctr General Fitness Bike Replacement Capital $ 12,000 2020 PACs Sr Ctr General Furniture Replacement Capital $ 28,000 2020 PACs Programs Rec Class Stairmaster, AbCoaster & Row Machine Capital $ 11,400 2020 Fleet & Fac Fleet Svcs Svc Ctr Replace Machine Shop Cabinets Capital $ 8,500 2020 Fleet & Fac Fleet Svcs Svc Ctr Tire Balance and Installation Machine Capital $ 11,500 2020 Fleet & Fac Fleet Svcs Svc Ctr Vinyl Floor Covering Replacement Capital $ 9,500 2020 PACs PATS TSSC Concession Equipment at SEW Capital $ 33,000 2020 PACs PATS TSSC Scoreboard Conversion to LED Capital $ 50,000 2020 `Fund subject to change ^Project contains both Capital and Supplemental Requests C Capital Requests Other Items Requested Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Requested Admin Svc Library EDC Library Patron Technology Capital $ 26,000 2021 Admin Svc Library EDC Everbrite Interactive digital art Capital $ 14,000 2021 Admin Svc Library EDC Digital endcap signage Capital $ 30,000 2021 PD Administration General Recorder for Dispatch Phone Calls and Backup Radios Capital $ 160,000 2021 PD Administration General Sky Tower Capital $ 100,000 2021 PD Administration General Refrigerator Capital $ 5,000 2021 PD Administration General Washer/Dryer Capital $ 20,000 2021 PD Administration General Freezer Capital $ 4,000 2021 PD Administration General Patrol Vehicle Capital $ 60,000 2021 Fire Fire Marshal General Codes Adoption Capital $ 4,000 2021 Fire Fire Marshal General Hydrocarbon Sniffer Capital $ 2,500 2021 Fire EMS/Suppression General Compressor/Cascade Capital $ 20,000 2021 Fleet & Fac Fac Maintenance General Carpet Replacement - Building B Capital $ 52,000 2021 Fleet & Fac Fac Maintenance General Roof Coating System - PACS Capital $ 50,660 2021 Fleet & Fac Fac Maintenance General Roof Replacement - Simmons Center Capital $ 160,000 2021 Fleet & Fac Fac Maintenance General Roof Restoration - Parks Maintenance Building Capital $ 65,000 2021 Fleet & Fac Fac Maintenance General Roof Restoration - SBW Capital $ 65,000 2021 PACS Parks General Bob Eden Playground Capital $ 100,000 2021 PACS Parks General Mid Cities Median Beautification Capital $ 25,DD0 2021 PACS Parks General VOBC Amphitheatre Renovation Capital $ 15,000 2021 N PACs Parks General Fenway/Shea Dug Out Covers Capital $ 8,000 2021 PACS Parks General Park Shop Concrete/Asphalt Capital $ 25,000 2021 PACS Parks General Equipment Life Capital $ 14,000 2021 PACS Parks General Chemical Program Capital $ 35,000 2021 PACS Aquatics General Outdoor Sand Change Capital $ 10,000 2021 PACS Aquatics General Aquatic Play Unit Capital $ 75,000 2021 PACS Sr Ctr General Kitchen Equipment Replacement Capital $ 10,000 2021 PACS Programs General Poster Printer Capital $ 6,500 2021 PACS Programs Rec Class Adaptive Motion Trainers Capital $ 14,000 2021 Fleet & Fac Fleet Svcs Svc Ctr Roll -up Shop Doors Replacement Capital $ 36,000 2021 Fleet & Fac Fleet Svcs Svc Ctr Lube Reels and Tanks Replacement Capital $ 14,500 2021 PACS PATS TSSC Replace Fence - Royal Capital $ 50,000 2021 PACs PATS TSSC Hitting Tunnels Capital $ 20,000 2021 PW Water Distribution W/WW Full Size Crew Cab Capital $ 32,OD0 2021 'Fund subject to change Apro/ect contains both Capital and Supplemental Requests Capital Requests Other Items Requested Year/Fund/Department Dept Division Fund" Program Description Program Type Program Cost Requested Admin Svc Library EDC Automated Materials Handling(sorters) Capital $ 125,000 2022 Fire Fire Marshal General File Storage Unit Capital $ 4,000 2022 Fire EMS/Suppression General Heart Monitors Capital $ 140,000 2022 Fire EMS/Suppression General Treadmills Capital $ 25,000 2022 Fire EMS/Suppression General Station Furniture Capital $ 12,000 2022 Fleet & Fac Fac Maintenance General Elevator System Upgrades- PD & Rec Capital $ 125,000 2022 Fleet & Fac Fac Maintenance General Alarm System Replacements Capital $ 25,000 2022 Fleet & Fac Fac Maintenance General Roof Restoration - PD & Courts Capital $ 149,419 2022 Fleet & Fac Fac Maintenance General Roof Restoration - PW Capital $ 75,000 2022 PACs Parks General Midway Playground Capital $ 200,000 2022 PACs Parks General PATS Fitness Area Capital $ 135,000 2022 PACs Parks General Power Washer Capital $ 15,000 2022 PACs Parks General Chemical Program Capital $ 35,000 2022 Fleet & Fac Fleet Svcs Svc Ctr Fuel Pumps Replacement Capital $ 68,000 2022 PACs PATS TSSC Replace Fence - VETS Capital $ 50,000 2022 PD Administration General Console Upgrade Dispatch & Consolette Radio Upgrade Capital $ 300,000 2023 PD Administration General SWAT Vehicle Capital $ 30,000 2023 w o PD Administration General Live Scan Capital $ 75,000 2023 PD Administration General Fitness Center Remodel Capital $ 20,000 2023 Fire Fire Marshal General Furniture Replacement Capital $ 5,000 2023 Fire EMS/Suppression General Heart Monitors Capital $ 160,000 2023 Fire EMS/Suppression General Treadmills Capital $ 25,000 2023 Fleet & Fac Fac Maintenance General Roof Replacement- Texas Star Conference Centre Capital $ 410,000 2023 Fleet & Fac Fac Maintenance General Roof Restoration - Redi-Mix HQ Capital $ 122,595 2023 Fleet & Fac Fac Maintenance General Generator Replacement - Fire Station q3 Capital $ 68,000 2023 Fleet & Fac Fac Maintenance General Median Light Replacement - City Hall Capital $ 70,000 2023 PACs Parks General Playground Replacement TBD Capital $ 135,000 2023 PACs Parks General PATS Bed Renovation Capital $ 25,000 2023 PACs Parks General Fire Admin Flower Bed Renovation Capital $ 25,000 2023 PACs Parks General Police North Fence Replacement Capital $ 15,000 2023 PACs Parks General Chemical Program Capital $ 35,000 2023 PW Street Maintenance General Reassessment of 5 Year Pavement Management Plan Capital $ 75,000 2023 Fleet & Fac Fleet Svcs Svc Ctr Shop Lighting Replacement Capital $ 15,000 2023 PACs PATS TSSC Convert Lights to LED Capital $ 594,000 2023 PD Administration General Police Department Building Renovation Capital TBD 'Fund subject to change AProject contains both Capital and Supplemental Requests 7 Fleet Transfer: 5 Year Budget Department Name Account Code Administration 101-1011-513 9601 Police / Code Enforcement 101-3025-521 9601 Police / Administration 101-3046-621 9601 Police / Patrol 101-3046-521 9601 Police / C.I.D. 101-3047-621 9601 Police / Service 101-3048-621 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 101-6032-640 9601 Animal Control 101-8033-531 9601 Recreation 101-7061-660 9601 Parks 101-7052-550 9601 Streets 101-8033-531 9601 General Fund Total: City Engineer 501-8066-531 9601 Water Production 601-8071-631 9601 Water Distribution 601-8072-531 9601 Sewer & Treatment 501-8073-631 9601 Water and Sewer Fund Total: Texas Star - EDC Funded 210-1052-650 9601 Fleet Services 504-5090-619 9601 Drainage Utility 510-8029-631 9601 Texas Star Sports Complex 530-7050-550 9601 Texas Star Golf Course 540-7060-560 9601 City Total: 2020 2021 2022 2023 $ 2,368 $ 2,404 $ 2,440 $ 2,476 $ 14,040 $ 14,251 $ 14,465 $ 14,682 $ 5,777 $ 5,864 $ 5,952 $ 6,041 $ 259,709 $ 263,605 $ 267,559 $ 271,572 $ 21,334 $ 21,654 $ 21,979 $ 22,309 $ 19,872 $ 20,170 $ 20,472 $ 20,779 $ 1,910 $ 1,939 $ 1,968 $ 1,997 $ 33,879 $ 34,387 $ 34,903 $ 35,426 $ 417,188 $ 423,446 $ 429,798 $ 436,245 $ 17,743 $ 18,009 $ 18,280 $ 18,554 $ 10,421 $ 10,577 $ 10,736 $ 10,897 $ 9,643 $ 9,787 $ 9,934 $ 10,083 $ 24,327 $ 24,691 $ 25,062 $ 25,438 $ 123,195 $ 125,043 $ 126,918 $ 128,822 $ 168,200 $ 170,723 $ 173,284 $ 175,883 $ 1,129, 606 $ 1,146,550 $ 1,163, 748 $ 1,181,204 $ 7,275 $ 7,384 $ 7,494 $ 7,607 $ 21,442 $ 21,764 $ 22,090 $ 22,421 $ 23,073 $ 23,419 $ 23,770 $ 24,127 $ 42,135 $ 42,767 $ 43,408 $ 44,059 $ 93,924 $ 95,333 $ 96,763 $ 98,214 $ 5,583 $ 5,666 $ 5,751 $ 5,837 $ 5,408 $ 5,489 $ 5,571 $ 5,655 $ 3,451 $ 3,452 $ 3,504 $ 3,556 $ 3,756 $ 3,812 $ 3,869 $ 3,927 $ 317,485 $ 322,247 $ 327,081 $ 331,987 $ 1,559,212 $ 1,582,549 $ 1,606,287 $ 1,630,381 10-31