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Preliminary Operating Budget FY19-20
City of Euless Preliminary Annual Operating Budget Fiscal Year Ending September 30, 2020 201 N. Ector Drive, Euless, TX 76039 www.eulesstx.gov City of Euless, Texas Fiscal Year 2019-2020 Budget Cover Page This budget will raise more revenue from property taxes than last year's budget by an amount of $900,888, which is a 4.64 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $961,908. CITY OF EULESS FISCAL YEAR 2019-2020 Council Members LINDA MARTIN, MAYOR Tim Stinneford, Place One Jeremy Tompkins, Mayor Pro Tem, Place Two Eddie Price, Place Three Perry Bynum, Place Four Harry Zimmer, Place Five Salma.n Bhojani, 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...................................................................................................................................................8 Executive Summary, Water & Wastewater Fund........................................................................................................................9 ExecutiveSummary, Car Rental Fund..........................................................................................................................................10 Fund Balance Summary, General & Internal Service Funds................................................................................................11 Fund Balance Summary, Special Revenue Funds..............................................................................................................12-13 FundBalance Summary, Enterprise Funds................................................................................................................................14 Fund Balance Summary, Debt Service Funds............................................................................................................................15 Fund Balance Summary, Reserve Funds......................................................................................................................................16 ESTIMATED REVENUES & PROPOSED EXPENSE Where Does the Money Come From? ................................................. Where Does the Money Go?................................................................... General Fund Revenues........................................................................... TaxRate Scenarios.................................................................................... General Fund Expenditures................................................................... Water & Wastewater Revenues........................................................... Water & Wastewater Expenditures................................................... All Other Enterprise Operating Funds ............................................... Special Revenue Operating Funds ....................................................... Internal Service Operating Funds ....................................................... Debt Service Operating Funds.............................................................. PersonnelCounts....................................................................................... BOND INDEBTEDNESS Schedule of Outstanding and Proposed Indebtedness CAPITAL EXPENSES & FUNDING Capital & Supplemental Requests by Fund ................................................................17 .........................................I......................18 ................................................................19 ................................................................ 20 ........................................................................... 21 ........................................................................... 22 ........................................................................... 23 ........................................................................... 24 .................................................... I............... 25-26 ........................................................................... 27 ........................................................................... 28 ........................................................................... 29 CAPITAL PROJECTS WITHIN NEXT FIVE YEARS Please see underseparate cover of Capital Improvements Program Fiscal Year 2019-2020 REQUIRED DISCLOSURE... SUPPLEMENTARY INFORMATION TABLE OF CONTENTS INTRODUCTION................................................................................ Organizational Chart........................................................... BudgetProcess....................................................................... BudgetSched ule..................................................................... Excerptfrom Charter........................................................... FiscalPolicies.......................................................................... GENERAL FUND, REVENUES & EXPENDITURES ....... General Fund Revenues ..................................... General Fund Revenue Assumptions............ General Fund Multi -Year Analysis ................ General Fund Expenditures ............................. 30 31-33 34 ....................................TAB 1 ....................................... 1-1 ....... ................................ 1-2 .......................................1-5 .......................................1-6 .......................................1-8 .....TAB 2 2-1 2-2 2-3 ........ 2-4 Property Taxes, Proposed Fund Distribution.......................................................... PropertyTax Revenues..................................................................................................... 10 General Sales Tax Summary of Revenues............................................................ YwAdditional 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 & Expenditures................................................... ............................................... 2-5 ............................................... 2-6 ............................................... 2-7 ............................................... 2-8 ............................................... 2-9 ............................................. 2 -10 ............................................. 2 -11 ............................................. 2 -12 .............................................2-13 ............................................. 2 -14 WATER & WASTEWATER FUND, REVENUES & EXPENDITURES................................................................... Water& Wastewater Revenues............................................................................................................. Water & Wastewater Revenue Assumptions.................................................................................... Water& Wastewater Expenditures..................................................................................................... WaterService Rates.................................................................................................................................... Wastewater Service Rates........................................................................................................................ UtilityRate History ..................................................................................................................................... OTHER FUNDS, REVENUES & EXPENDITURES.......................................................................... All Other Enterprise Operating Funds.......................................................................... Special Revenue Operating Funds.................................................................................. Short -Term Motor Vehicle Rental Tax......................................................................... 36it EDC Sales Tax Summary of Revenues................................................................... '/ ¢ CCPD Sales Tax Summary of Revenues................................................................. Internal Service Operating Funds.................................................................................. Insurance and Benefits, CYTD.......................................................................................... Risk Management & Workers Comp, CYTD................................................................ Debt Service Operating Funds......................................................................................... CAPITAL, INFRASTRUCTURE PLANS & FLEET .............................. Capital & Supplemental Requests by Fund .................... Capital & Supplemental Requests by Department...... FY2019-20 Infrastructure Plan .......................................... Memo, Projected Equipment Replacement Fund........ Fleet and Equipment Transfers .......................................... Proposed Unit Replacements .............................................. ...........................TAB 3 ............................... 3-1 ............................... 3-2 ............................... 3-3 ............................... 3-4 ............................... 3-5 ............................... 3-6 .................................................TAB 4 .................... .......I......................... 4-1 ............................................. 4 2 ..................................................... 4-4 ..................................................... 4-5 ..................................................... 4-6 ..................................................... 4-7 .......................................... I.......... 4-8 ..................................................... 4-9 ........................ I.......................... 4-10 .............................. TAB 5 .................................. 5-1 .................................. 5-4 .................................. 5-7 .................................. 5-8 .................................. 5-9 ................................ 5-10 DEBT..........................................................................................................................................................................................................TAB 6 Schedule of Outstanding and ProposedIndebtedness......................................................................................................... 6-1 AnnualDebt Service.......................................................................................................................................................................... 6-2 TotalGeneral Obligation Debt...................................................................................................................................................... 6-3 Tax -Supported General Obligation Debt................................................................................................................................... 6-4 TIRZ/PID Supported General Obligation Debt.....................................................................................................................6-10 Taxable(Self -Supporting) G.0 Debt..........................................................................................................................................6-16 GolfG.O. Refunding Debt................................................................................................................................................................6-I8 Water& Wastewater Revenue Debt.........................................................................................................................................6-20 SalesTax Revenue Debt.................................................................................................................................................................6-27 PERSONNEL& INSURANCE.....................................................................................................................................................................TAB 7 PersonnelCounts................................................................................................................................................................................ 7-1 PersonnelCounts by Fund............................................................................................................................................................... 7-2 ProposedPay Plan.............................................................................................................................................................................. 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 M Population Growth in Euless...................................................................... Employees Per Capita................................................................................... ExpendituresPer Capita.............................................................................. Net Bonded Debit' General Obligation................................. ................... Tax Rate & Exemptions Comparisons..................................................... TaxRate Impact.............................................................................................. SalesTax Per Capita...................................................................................... SalesTax Rates................................................................................................ Sanitation and Recycling Comparison of Service & Rates .............. Drainage Utility Charge Comparison..................................................... Comparative Rates, Water& Wastewater -Other Cities .................. Impact of Water & Wastewater RateIncrease................................... Utility Bill Comparison................................................................................. WATER UTILITY STATUS & ANALYSIS................................................................ Memo, Water & Wastewater Statistical Analysis .............................. Monthly Rainfall Total, Report & Comparison Graph ...................... Average High Temperatures by Month .................................................. Comparison of Rainfall to Water Sales Table & Graph .................... Water Production Table & Graph............................................................ Water Purchases Table & Graph.............................................................. Water Supply Table & Graph..................................................................... Water Billing Table & Graph..................................................................... FY Water Efficiency Rating Table & Graph .......................................... Reclaimed Water Supply Table & Graph ............................................... Wastewater Flow Table & Graph............................................................. MULTI -YEAR FINANCIAL PLAN.................................................................................................. Letter...................................................................................................................................... General Fund, Executive Summary ............................................................................. GeneralFund........................................................................................................................ General Fund, Revenue Assumptions......................................................................... G.O. Debt Fund..................................................................................................................... HalfCent 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............................................................................................. EquipmentReplacement.................................................................................................. HealthInsurance Fund..................................................................................................... Supplemental Requests, City Manager Recommended & Funded ................... Capital Requests, City Manager Recommended & Funded ................................. Supplemental Requests, Other Items Requested .................................................... Capital Requests, Other Items Requested.................................................................. FleetTransfers..................................................................................................................... .................... 8-2 .................... 8-3 .................... 8-4 .................... 8-5 .................... 8-6 .................... 8-7 .................... 8-8 .................... 8-9 .................. 8-10 .................. 8-11 .................. 8-12 .................. 8-13 .................. 8-14 .........................................................TAB 10 ........................................... ................. 10-1 ............................................................10-5 ............................................................10 - 6 ............................................................10-7 ............................................................10 - 8 ............................................................10-9 .............................. . .......................... 10-10 .........................................................10-11 ..................... ....... ......................10-12 ................. . .......................... 10-13 .........................................................10-14 ................. .................................. I ..... 10-15 .........................................................10-16 .........................................................10-17 .........................................................10-18 .........................................................10-19 ... ......... ......................... .................... 10-20 .........................................................10-21 .........................................................10-22 .........................................................10-23 .........................................................10-24 .........................................................10-27 ...................................................... 10-28 .........................................................10-31 T H E C I T Y O F EULESS July 27, 2019 Honorable Mayor Linda Martin Honorable City Councilmembers: Tim Stinneford, Place One Jeremy Tompkins, Place Two, Mayor Pro Tern Eddie Price, Place Three Perry Bynum, 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 L year beginning October 1, 2019 and ending September 30, 2020 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 FY2019-20. 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. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov L Requests for capital items were evaluated and recommendations are based upon need and available funds. Funded capital items have been included in the FY2019-20 proposed budget as presented. Highlights of the proposed budget are detailed below: ♦ The property tax rate for the upcoming fiscal year is proposed to remain at 46.250 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 250 increase in the base rate to cover debt and service center operations and an increase to the volume rate of 190 per thousand gallons. The volume rate increase covers a 160 pass -through increase from Trinity River Authority (TRA) in the City's cost to purchase water and a 3¢ 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 and an increase of 2¢ per thousand gallons, which includes both the City's increased cost of operations and a 10 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 $975,000. Not only does this continue the City's significant step last year in achieving recommended baseline funding and eliminating dependence upon excess reserves for this critical expenditure, but adds $25,000 to the investment in infrastructure as recommended by a third party study of Euless street infrastructure. ♦ Transfers to the Equipment Replacement Fund have been increased substantially. Historically the City only accumulated funds to cover vehicle and mobile equipment replacements. This has now been expanded to cover most equipment and furnishings. ♦ General Fund supplemental programs include the addition of a code enforcement officer and various public safety and planning software. The Water and Wastewater Fund includes the addition of one field technician. ♦ Recommended capital items are detailed by fund in tab 5 of this book and have been included in the proposed budget. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 2 GENERALFUND General Fund revenues are proposed at $43,595,508 which represents an increase of 3.5% from the previous year's budget. Due to increased property tax values, including new construction, property tax revenues are expected to increase; however, franchise fees and other user charges are expected to be less that current year collections. 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 $4,935,735,786 for FY2019-20. This represents an increase of $520,022,011 or 11.78% from the FY2018-19 tax roll of $4,415,713,775. The tax rate proposed for FY2019-20 is 46.25¢ per $100 of assessed valuation, which includes 37.79740 for maintenance and operations and 8.45260 for debt service. This total proposed rate is unchanged from FY2018-19 and represents the 26th consecutive year that the Euless property tax rate has been held flat or reduced. FY2018-19 sales tax collections are projected to end the fiscal year down less than 1 % from budget. Based on this information, sales tax projections for FY2019-20 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 increase 1.3% above the current year estimate. Other revenue sources including building permits and fines and fees have either been held flat or 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 recent legislative changes. 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 but is expected to flatten or reduce before the end of the fiscal year. General Fund operating expenses, excluding capital programs, are proposed at $43,577,488 which represents an increase of approximately 3.5%. This increase is primarily attributed to providing funding for the employee pay plan and for establishing a replacement plan for furnishings and equipment. The decrease in rebates is directly associated with contractual agreements and expected revenues. Recommended capital programs include funding for facility improvements, inspection services, and various equipment needs. These items are proposed to be funded from excess reserves. 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 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 3 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 FY2019-20 budget includes proposed operating revenues of $26,053,084, which is an increase of less than 1 % over FY2018-19 budgeted revenues. The water and wastewater revenue projections are based on proposed rates and estimated consumption for FY2019-20. 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 $26,031,854, which is an increase of 1 % over current year. The anticipated volume of water purchased and wastewater treatment is decreasing slightly and the projected cost of water and wastewater collection services from TRA is increasing. Funding has also been included for the employees' pay plan, and one field technician. Proposed capital items include the painting of fire hydrants. 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. EQUIPMENT REPLACEMENT FUND The City maintains an equipment replacement program to accumulate funds for the replacement of existing vehicles and mobile equipment. As mentioned previously, the equipment included in the equipment replacement fund has been expanded in the FY2019-20 proposed budget to include furnishings and equipment. Funding is provided annually by user departments in order to accumulate funds to cover the expected replacement costs. Transfers are also included from operating fund excess reserves to cover prior year accumulated depreciation on the furnishings and equipment to ensure adequate funds at the time of replacement. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 4 SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of Euless. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including the promotion of tourism, programs which enhance the arts, historical restoration programs, and convention facilities. The hotel/motel tax receipts are projected to increase in FY2019-20 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 improvement at the Texas Star Conference Centre. Half -Cent Sales Tax Fund — Euless Development Corporation (EDC) Euless citizens approved an additional Y20 sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY2019-20 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 for miscellaneous parks improvement, moving expenses to relocate the library back to its permanent home after remodel, and other equipment. This budget maintains the 60 days of working capital for reserves. 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 FY2019-20 from this fund include the annual transfer to the General Fund and a transfer to the Equipment Replacement Fund. A transfer to the CIP Fund is included to cash flow Wilshire Park improvements and replenish the redevelopment project. Details of both items can be found in the CIP plan. Funding is also included for the parks maintenance building, Heritage Park Playground, and equipment storage. Staff has maintained the $2,000,000 reserve level approved by the City Council. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 5 ENTERPRISE FUNDS Texas Star Sports Complex Texas Star Sports Complex operations have been adjusted to include the planned closure of Softball World for renovations to incorporate the facility into the Parks at Texas Star. Revenues and expenses have been adjusted accordingly. 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 FY2019-20 recommended Priority A projects include funds for Glade Road reconstruction east of Highway 360 and a traffic signal at Cheek Sparger and Heritage Avenue with costs to be shared by other public entities. Other projects include funds for annual street improvements, wastewater line replacement at Midway Park and on North Main Street, water line replacement on Alexander Lane, Fire Station #1 Construction, Texas Star Slope Wall Protection Phase I, Texas Star Sports Complex Phase VII Construction and Wilshire Park upgrades. 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 FY2019-20 includes Certificates of Obligation for Fire Station #1 Construction, Euless Development Corporation Sales Tax Revenue Bonds for Texas Star Sports Complex Phase VII, and short-term tax notes for future equipment purchases. 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 Metro 817/267-4403 Fax 817/685-1416 www.eulesstK.gov 6 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, Loretta Getchell, City Manager 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 7 `-- EXECUTIVE SUMMARY GENERALFUND FY 2019 Budgeted Resources $ 44,633,535 Less Use of Prior Year Reserves $ (2,494,858) FY 2019 Net Operating Revenues $ 42,138,677 Proposed Changes in Revenue Property Taxes $ 1,938,108 Sales Tax $ 58,319 Franchise Fees $ (358,748) License and Permits $ 6,125 Fines & Fees $ (280,930) Interest Income $ 85,000 Transfers $ (4,088) Other Changes $ 13,045 Subtotal: $ 1,456,831 FY 2020 Proposed Operating Revenues $ 43,595,508 FY 2019 Budgeted Expenses $ 44,599,422 Less Capital Expenses $ (2,494,858) FY 2019 Net Operating Expenses $ 42,104,564 Proposed Changes in Expenses Salaries and Benefits $ 718,875 Rebates/Incentives $ (297,139) Professional/Technical $ 70,040 Utilities and Fees $ 9,866 Maintenance/Supplies $ 111,341 Equipment Replacement $ 609,553 Street Improvements $ 25,000 Other Changes $ 111,754 Subtotal: $ 1,359,290 FY 2020 Proposed Supplemental $ 113,634 FY 2020 Proposed Operating Expenses $ 43,577,488 Proposed Capital Expenses Capital Carryover $ 1,064,219 Recommended Capital Expenses $ 2,889,872 FY 2020 Proposed Capital Expenses $ 3,954,091 FY 2020 Proposed Budget $ 47,631,579 s EXECUTIVE SUMMARY WATER & WASTEWATER FY 2019 Budgeted Resources $ 26,271,131 Less Use of Prior Year Reserves $ (473,921) FY 2019 Net Operating Revenues $ 25,797,210 Proposed Changes in Revenue Water Service $ 63,387 Wastewater Service $ (47,595) Reclaimed Water Service $ 45,082 Interest Income $ 175,000 Sanitation/Recycling/Penalties $ - Other Changes $ 20,000 Subtotal: $ 255,874 FY 2020 Proposed Operating Revenues $ 26,053,084 FY 2019 Budgeted Expenses $ 26,238,881 Less Capital Expenses $ (473,921) FY 2019 Net Operating Expenses $ 25,764,960 Proposed Changes in Expenses Salaries and Benefits $ 68,109 TRA Payments $ (40,215) Reclaimed Water Purchases $ 37,029 Transfers $ 112,965 G&A/Franchise $ 25,586 Utilities and Fees $ 5,558 Maintenance $ 5,000 Regulatory Fees $ (39,693) Other Changes $ 26,100 Subtotal: $ 200,439 FY 2020 Proposed Supplemental $ 66,455 FY 2020 Proposed Operating Expenses $ 26,031,854 Proposed Capital Expenses Capital Carryover $ 179,032 Recommended Capital Expenses $ 30,000 FY 2020 Proposed Capital Expenses $ 209,032 FY 2020 Proposed Budget 9 $ 26,240,886 EXECUTIVE SUMMARY CAR RENTAL FUND FY 2019 Budgeted Resources Less Use of Prior Year Reserves FY 2019 Net Operating Revenues Proposed Changes in Revenue Car Rental Taxes Interest Income Subtotal: FY 2020 Proposed Operating Revenues FY 2019 Budgeted Expenses Less Capital Expenses FY 2019 Net Operating Expenses Proposed Changes in Expenses DFW Rebate Contingencies Transfer to General Fund Transfer to Equipment Replacement Subtotal: FY 2020 Proposed Operating Expenses Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2020 Proposed Capital Expenses FY 2020 Proposed Budget OR 10 $ 18,682,004 $ (3,846,239) $ (85,634) $ 90,000 $ 15,803,507 $ (3,846,239) $ (57,089) $ (9,515) $ (27,420) $ 381,339 $ 3,199,820 $ 14,835,765 $ 4,366 $ 14,840,131 $ 11,957,268 $ (94,024) $ 11,863,244 $ 3,581,159 $ 15,444,403 Fund Balance Summary Estimated FY2018-19 and Budgeted FY2019-20 General and Internal Service Funds Insurance & Risk Mgmt. & Equipment General Benefits Comps Replacement Beginning Balance, FY19 $13,554,693 $3,947,017 $2,187,793 $3,813,894 (per audit, FYE 2018) FY19 Estimated Revenues 42,822,060 7,726,947 1,096,938 2,058,653 Total Available: 56,376,753 11,673,964 3,284,731 5,872,547 FY19 Estimated Expenses (42,104,564) (7,514,893) (1,488,720) (1,332,392) Proposed Budget Adjustment 0 0 0 0 Capital Expenses (1,430,639) 0 42( 6.000) 0 Total Projected Expenses: (43,535,203) (7,514,8931 (1,914,720) (1,332,392) Estimated Ending Balance FY19 12,841,550 4,159,071 1,370,011 4,540,155 FY20 Budgeted Revenues 43,595,508 7,704,525 1,028,800 6,924,657 Total Available: 56,437,058 11,863,596 2,398,811 11,464,812 FY20 Budgeted Expenses (43,577,488) (7,631,683) (1,027,125) (1,634,500) Capital Carryover (1,064,219) 0 0 0 Capital Expenses (2,889,872) 0 17( 0,000) 0 Total Projected Expenses: (47,531,579) (7,631,683) (1,197,125) (1,634,500) Projected Ending Balance, FY20 8,905,479 4,231,913 1,201,686 9,830,312 .ess: Designated Reserve 13( 8,857) 0 0 0 ►djusted Ending Balance 8,766,622 4,231,913 1,201,686 9,830,312 Recommended Reserve Levels per Fiscal Policy. 7,163,423 2,522,487 Available for Supplemental: Available for Capital: Total Available 18,020 1,585,179 1,603,199 ill 72,842 1,636,584 1,709,426 600,000 1,675 600,011 601,686 9,830,312 5,290,157 (5,290,157) 0 Fund Balance Summary Estimated FY2018-19 and Budgeted FY2019-20 Special Revenue Funds Hotel/ Juvenile EDC 1/2 CCPD 1/4 Motel Case Cent Sales Cent Sales Car Rental Tax Tax (per audit, FYE 2018) FY19 Estimated Revenues 674,690 84,000 5,461,815 2,671,417 14,820,131 Total Available: 1,298,136 353,506 7,917,192 3,955,590 19,528,757 FY19 Estimated Expenses (843,868) (81,317) (4,394,588) (2,667,648) (11,790,664) Proposed Budget Adjustment (32,464) 0 0 (50,000) Capital Expenses 0 0 99( 9.705) (77,640) (3,464,900) Total Projected Expenses: (876,332) 8( 1,317) (5,394,293) (2,745,288) (15,305,564) Estimated Ending Balance FY19 421,804 272,189 2,522,899 1,210,302 4,223,193 FY20 Budgeted Revenues 1,229,500 86,675 5,543,964 2,715,960 14,840,131 Total Available: 1,651,304 358,864 8,066,863 3,926,262 19,063,324 FY20 Budgeted Expenses (897,107) (85,618) (4,714,162) (2,705,126) (11,863,244) Capital Carryover (75,000) 0 (1,045,171) 0 (381,339) Capital Expenses (325,000) (37,000) (1,402,938) 52( 0,711) (3,199,820) Total Projected Expenses: (1,297,107) 12( 2,618) (7,162,271) (3,225,837) (15,444,403) projected Ending Balance, FY20 354,197 236,246 904,592 700,425 3,618,921 .ess: Designated Reserve (66,807) 0 0 0 0 ►djusted Ending Balance 287,390 236,246 904,592 700,425 3,618,921 Recommended Reserve Levels per Fiscal Policy: 147,470 Available for Supplemental: 332,393 Available for Capital: 19( 2.473) Total Available 139,920 \1� 14,074 774,931 444,678 2,000,000 1,057 829,802 10,834 2,976,887 221,115 700141 244,913 (1,357,966) 222,172 129,661 255,747 1,618,921 12 Fund Balance Summary Estimated FY2018-19 and Budgeted FY2019-20 Special Revenue Funds (continued) Police Police Glade Glade Cable Midtown Midtown Drug Grant Seized Parks PID Parks PEG Fee PID TIRZ Assets #1 TIRZ (per audit, FYE 2018) FY19 Estimated Revenues 12,499 214,116 18,245 0 1,642,058 123,000 1,114,529 51,701 Total Available: 531,609 214,522 308,885 750,000 2,343,879 813,396 1,184,552 51,701 FY19 Estimated Expenses (500) (151,118) (61,506) 0 (1,130,249) (120,000) (1,114,529) (37,820) Proposed Budget Adjustment 0 (62,998) 0 0 0 0 0 0 Capital Expenses (21,338) 0 0 0 0 0 0 0 Total Projected Expenses: (21.838) 214116 6( 1.506) 0 (1,130,249) 12( 0.000) (1,114,529) (37,820) Estimated Ending Balance FY19 509,771 406 247,379 760,000 1,213,630 693,396 70,023 13,881 FY20 Budgeted Revenues 8 500 71,362 44,000 0 1,851,647 123,000 1,112,248 100,009 Total Available: 518,271 71,768 251,379 750,000 3,065,277 816,396 1,182,271 113,890 FY20 Budgeted Expenses (500) (71,362) (61,506) 0 (1,143,966) (120,000) (1,062,197) (51,701) Capital Carryover (178,662) 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 20j 6,794) 0 0 Total Projected Expenses: (179,162) (71,362) (61,506) _0 (1,143,966) 32( 6,794) (1,062,197) (51,701) Projected Ending Balance, FY20 339,109 406 189,873 750,000 1,921,311 489,602 120,074 62,189 ,ess: Designated Reserve 0 0 0 (750,000) 0 0 0 I Pdjusted Ending Balance 339,109 406 189,873 0 1,921,311 489,602 120,074 62,181 Recommended Reserve Levels per Fiscal Policy: ` v 0 0 0 0 0 0 0 0 Available for Supplemental: 8,000 0 (57,506) 0 707,681 3,000 60,061 48,308 Available for Capital: 331,109 406 247,379 0 1,213,630 486,602 70,023 13,881 Total Available 339,109 406 189,873 0 1,921,311 489,602 120,074 62,189 13 Fund Balance Summary Estimated FY2018-19 and Budgeted FY2019-20 Enterprise Funds Drainage Texas Water & Service Utility Recreation Arbor Texas Star Star Wastewater Center System Classes Daze Golf Sports Complex (per audit, FYE 2018) FY19 Estimated Revenues 25,937,210 1,313,563 829,380 743,900 80,000 4,637,880 1,174,630 Total Available: 33,636,167 1,904,561 1,151,426 1,157,103 133,771 4,671,021 1,366,598 FY19 Estimated Expenses (25,628,800) (1,309,899) (813,404) (689,681) (80,000) (4,620,972) (1,070,470) Proposed Budget Adjustment 0 0 0 0 0 0 0 Capital Expenses (294,889) (81,500) (80,000) (83,840) 0 0 (67,955) Total Projected Expenses: (25,923,689) (1,391,399) (893,404) 77( 3.521) 880,000) (4,620,972) (1,138,425) Estimated Ending Balance FY19 7,712,478 513,162 258,022 383,582 53,771 50,049 228,173 FY20 Budgeted Revenues 26,053,084 1,333,623 834,500 748,530 80,000 4,694,475 767,100 Total Available: 33,765,562 1,846,785 1,092,522 1,132,112 133,771 4,744,524 995,273 FY20 Budgeted Expenses (26,031,854) (1,333,623) (832,950) (734,119) (80,000) (4,688,712) (684,522) Capital Carryover (179,032) 0 0 0 0 0 0 Capital Expenses (30,000) 14( 2,750) (50,000) 24( 6.862) 0 0 (53,000) Total Projected Expenses: (26.240.886) (1,476,373) (882,950) 98( 0,981) (80,000) (4,688,712) 73( 7,522) 'rojected Ending Balance, FY20 7,524,676 370,412 209,572 151,131 53,771 55,812 257,751 .ess: Designated Reserve 0 0 0 0 0 0 a adjusted Ending Balance 7,524,676 370,412 209,572 151,131 53,771 55,812 257,751 Recommended Reserve Levels per Fiscal Policy: 5,349,011 0 171,154 150,846 0 0 140,655 Available for Supplemental: 21,230 0 1,550 14,411 0 5,763 82,578 Available for Capital: 2,154,435 370,412 36,868 (14,126) 53,771 50,049 34,518 Total Available 2,175,665 370,412 38,418 285 53,771 55,812 117,096 14 Fund Balance Summary �-' Estimated FY2018-19 and Budgeted FY2019-20 Debt Service Funds LIM EDC 112 Water & Texas G.O.Debt Stars Star Golf Service Center Debt Cent Sales Wastewater Course Tax Debt Debt Debt (Beginning Balance, FY19 $1,779,346 $134,795 $21250 $335,671 $55,479 I FY19 Estimated Revenues 6,365,898 735,340 160,735 1,301,827 590,540 Total Available: 8,145,244 870,135 163,015 1,637,498 646,019 FY19 Estimated Expenses (6,017,320) (708,830) (160,735) (1,301,827) (589,040) Proposed Budget Adjustment 0 0 0 0 0 Total Projected Expenses: (6,017,320) 70( 8.830) (160,7351 (1,301,827) 58( 9,040) Estimated Ending Balance FY19 2,127,924 161,305 2,280 336,671 56,979 FY20 Budgeted Revenues 6,023,137 713,803 442,664 1,489,617 589,566 Total Available: 8,151,061 875,108 444,944 1,825,288 646,545 FY20 Budgeted Expenses (6,070,199) (709,303) (442,664) (1,489,617) (589,566) Capital Carryover 0 0 0 0 0 Capital Expenses 0 0 0 0 0 Total Projected Expenses: (6,070,199) (709,303) (442,664) (1,489,617) 58L 9.566) Projected Ending Balance, FY20 2,080,862 165,805 2,280 335,671 56,979 Less: Designated Reserve (370,604) 4( 1.250) 0 0 0 Adjusted Ending Balance 1,710,258 124,655 2,280 335,671 56,979 Recommended Reserve Levels per Fiscal Policy: 347,862 Available for Supplemental: (47,062) Available for Capital: 1,409,458 Total Available 1,362,396 15 0 0 0 0 4,600 0 0 0 120,055 2,280 335,671 56,979 124,555 2,280 335,671 56,979 Fund Balance Summary Estimated FY2018-19 and Budgeted FY2019-20 Reserve Funds General EDC 1/2 Cent Midtown Water & Wastewater Water & Wastewater Texas Star Texas Star Emergency/ Sales Tax Bond Debt & Rate Sports Golf Course Contingency Debt Reserve Emergency Stabilization Complex Reserve Reserves Reserve Reserve Reserve Reserve FY19 Estimated Revenues 500,000 103.459 0 145,098 1,112,182 45,685 204,000 Total Available: 1,500,0W 202,051 999,725 1,327,464 4,707,328 614,812 1,293,908 FY19 Estimated Expenses 0 (41,372) 0 0 (266,609) 0 (100,000) Proposed Budget Adjustment 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 (145,098) 0 (115,000) Total Projected Expenses: 0 (41,372) 0 0 (411.707 0 215 000 Estimated Ending Balance FY19 1,500,000 160,679 999,725 1,327,464 4,295,621 614,812 1,078,908 FY20 Budgeted Revenues 0 322,112 0 0 50,000 44,120 188,300 Total Available: 1,500,000 482,791 999,725 1,327,464 4,345,621 658,932 1,267,208 FY20 Budgeted Expenses 0 (700) 0 0 (242,414) 0 (100,000) _ Capital Carryover 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 (600,000) (379,419) 21( 5.337) Total Projected Expenses: 0 7( 00) 0 0 (842,414) (379,419) 31( 5.3371 rojected Ending Balance, FY20 1'500,000 482,091 999,725 1,327,464 3,503,207 279,513 951,871 ess: Designated Reserve (1,500,000) (481,847) 999 7 5 (1,290,559) 0 0 (522.31 adjusted Ending Balance 0 244 0 36,905 3,503,207 279,613 429,55.1 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 0 963,434 Available for Supplemental: 0 321,412 0 0 (192,414) 44,120 88,300 Available for Capital: 0 (321,168) 0 36,905 3,695,621 235,393 62j 2,181) Total Available 0 244 0 36,905 3,503,207- 279,513 (533,881) V 16 (4� Where Does The Money Come From? FY2019-2020 Other Debt 12% 7% Budgeted FY2O18-2019 Proposed FY2O19-2020 Use of Fund Revenue Reserves General $ 42,138,677 $ 2,494,858 Hotel/Motel $ 869,690 $ 75.000 Juvenile Case $ 94,000 $ - EDC'/20 Sales Tax $ 5,495,559 $ 2,044,876 CCPD Y<¢ Sales Tax $ 2,683,915 $ 105,970 Police Seized Assets Fund $ 3,500 $ 58,006 Police Drug Fund $ 7,300 $ 200,000 Grant Fund $ 151,118 $ - Car Rental $ 14.835,765 $ 3,846,239 Glade Parks PID $ - $ - Glade Parks TIRZ $ 1,658,217 $ Cable PEG Fund $ 120,300 $ Midtown PID $ 1,114,529 $ Midtown TIRZ $ 37,820 $ - Water & Wastewater $ 25,797,210 $ 473,921 Service Center $ 1,309,899 $ 81,500 Drainage Utility $ 814,000 $ 80,000 Recreation Classes $ 716,030 $ 83,840 Arbor Daze $ 80,000 $ - Texas Star Golf Course (TSGC) $ 4,636,280 $ - Texas Star Sports Complex (TSSC) $ 1,281,100 $ 68,566 Equip. Replacement $ 2,008,842 $ - Insurance $ 7,559,893 $ - Risk/WC $ 1,079,938 $ 426,000 General Obligation Debt $ 5,945,013 $ 72,307 Star Center Debt $ 711,390 $ - EDC Debt $ 249,054 $ Water & Wastewater Debt $ 1,502,987 $ TSGC Debt $ 589,440 $ TOTAL $ 123,491,466 S 10.111,083 Schedule includes operating and debt funds and excludes CIP and reserve funds. 17 Use of Revenue Reserves $ 43,595,508 $ 3,954,091 $ 1,229,500 $ 400,000 $ 86,675 $ 37,000 $ 5,543,964 $ 2,448,109 $ 2,715,960 $ 520,711 $ 4,000 $ 57,506 $ 8,500 $ 178,662 $ 71,362 $ - $ 14,840,131 $ 3,581,159 $ 1,851,647 $ - $ 123,000 $ 206,794 $ 1,112,248 $ - $ 100,009 $ - $ 26,053,084 $ 209,032 $ 1.333,623 $ 142,750 $ 834,500 $ 50,000 $ 748,530 $ 246,862 $ 80,000 $ - $ 4,694,475 $ - $ 767,100 $ 53,000 $ 6,924,657 $ - $ 7,704,525 $ - $ 1,028,800 $ 170,000 $ 6,023,137 $ 47,062 $ 713,803 $ - $ 442,664 $ $ 1,489,617 $ $ 589,566 $ - $ 130,710,585 $ 12.302.738 FY2019-2020 Where Does The Monev Go? Debt Other Risk/WC 8% 7% Budgeted FY2018-2019 Proposed FY2019-2020 Operating Capital Fund Expenses Expenses General $ 42,104,564 $ 2,494,858 Hotel/Motel $ 843,868 $ 75,000 Juvenile Case $ 81,317 $ - EDC %0 Sales Tax $ 4,442,163 $ 2,044,876 CCPD%0 Sales Tax $ 2,676,714 $ 105,970 Police Seized Assets Fund $ 61,506 $ - Police Drug Fund $ 500 $ 200,000 Grant Fund $ 151,118 $ - Car Rental $ 11,957,268 $ 3,846,239 Glade Parks PID $ - $ - Glade Parks TIRZ $ 1,130,249 $ Cable PEG Fund $ 120,000 $ Midtown PID $ 1,114,529 $ Midtown TIRZ $ 37,820 $ - Water & Wastewater $ 25,764,960 $ 473,921 Service Center $ 1,309,899 $ 81,500 Drainage Utility $ 813,404 $ 80,000 Recreation Classes $ 670,481 $ 83,840 Arbor Daze $ 80,000 $ - Texas Star Golf Course (TSGC) $ 4,620,972 $ - Texas Star Sports Complex (TSSC) $ 1,185,932 $ 68,566 Equip. Replacement $ 1,326,500 $ - Insurance $ 7,514,893 $ - Risk/WC $ 1,008,720 $ 426,000 General Obligation Debt $ 6,017,320 $ - Star Center Debt $ 708,830 $ EDC Debt $ 249,054 $ Water & Wastewater Debt $ 1,502,987 $ TSGC Debt $ 589,040 $ - TOTAL $ 118,084,608 $ 9,980,770 Schedule includes operating and debt funds and exlcudes CIP and reserve funds. 18 Operating Capital Expenses Expenses $ 43,577,488 $ 3,954,091 $ 897,107 $ 400,000 $ 85,618 $ 37,000 $ 4,714,162 $ 2,448,109 $ 2,705,126 $ 520,711 $ 61,506 $ - $ 500 $ 178,662 $ 71,362 $ - $ 11,863,244 $ 3,581,159 $ 1,143,966 $ - $ 120,000 $ 206,794 $ 1,062,197 $ - $ 51,701 $ - $ 26,031,854 $ 209,032 $ 1,333,623 $ 142,750 $ 832,950 $ 50,000 $ 734,119 $ 246,862 $ 80,000 $ - $ 4,688,712 $ - $ 684,522 $ 53,000 $ 1,634,500 $ - $ 7,631,683 $ - $ 1,027,125 $ 170,000 $ 6,070,199 $ - $ 709,303 $ $ 442,664 $ $ 1,489,617 $ $ 589,566 $ - $ 120,334,414 $ 12,198,170 General Fund Revenues FY2019-2020 Property Taxes 39 % Miscellaneous 2% Transfers 7% Fines & Fees Interest 9% � of Taxes LicenseslPermits 1% rise Fees 0°% Proposed FY19 Budget to General Fund Actual Budget Estimated Budget FY20 Proposed Revenues FY 18 FY 19 FY 19 FY 20 $ Diff % Diff. Property Taxes $ 13,562,866 $ 15,155,605 $ 15,111,705 $ 17,108,713 $ 1,953,108 13% Prior Year Property Taxes $ 18,776 $ 30,000 $ - $ 15,000 $ (15,000) (50%) Penalties & Interest $ 57,875 $ 65,000 $ 56,587 $ 50,000 $ (15,000) (23%) Sales Tax $ 10,106,402 $ 10,487,214 $ 10,393,254 $ 10,529,080 $ 41,866 0% Additional Sales Tax $ 2,592,201 $ 2,706,739 $ 2,683,250 $ 2,723,192 $ 16,453 1% Mixed Drink Tax $ 154,035 $ 171,075 $ 129,064 $ 188,890 $ 17,815 10% Electric Franchise $ 1,805,014 $ 1,700,266 $ 1,694,111 $ 1,700,266 $ - 0% Gas Franchise $ 444,043 $ 430,000 $ 400,000 $ 415,000 $ (15,000) (3%) Telephone Franchise $ 284.053 $ 268,000 $ 265,000 $ 50,000 $ (218,000) (81%) Sanitation Service $ 253,808 $ 252,000 $ 267,851 $ 275,000 $ 23,000 9% Recycling Franchise Fee $ 20,701 $ 20,225 $ 22,000 $ 22,500 $ 2,275 11% Cable Franchise Fee $ 591,685 $ 580,000 $ 553,000 $ 425,000 $ (155,000) (27%) W&WW Franchise Tax $ 1,293,478 $ 1,298,677 $ 1,298,677 $ 1,302,654 $ 3,977 0% Other Permits $ 31,111 $ 26,000 $ 31,000 $ 30,000 $ 4,000 15% Health Permits $ 73,000 $ 70,000 $ 80,000 $ 85,000 $ 15,000 21% Fire Permits $ 124,749 $ 90,000 $ 90,000 $ K000 $ - 0% Contractor Regulatory License $ 60,400 $ 65,000 $ 60,000 $ 60,000 $ (5,000) (8%) Minimum Housing $ 92,134 $ 79,015 $ 70.410 $ 65,000 $ (14,015) (18%) Misc. Permits and Fees $ 46,980 $ 45,000 $ 52,110 $ 51,140 $ 6,140 14% Building Permits $ 1,446,746 $ 300,000 $ 1,500.000 $ 300,000 $ - 0% Swimming Pools/Concessions $ 224,213 $ 230,000 $ 230,000 $ 230,000 $ - 0% Auto Theft Task Force Grant $ 92,180 $ 95,000 $ 89,000 $ 95,000 $ - 0% School Resource Officers $ 323,272 $ 325,000 $ 331,350 $ 331,350 $ 6,350 2% Municipal Court $ 2,571,711 $ 2,513,980 $ 2,317,160 $ 2,407,050 $ (106,930) (4%) Library Fees $ 27,553 $ 20,100 $ 16,500 $ 16,100 $ (4,000) (20%) Ambulance Fees $ 1,005,170 $ 1,010,000 $ 869,000 $ 850,000 $ (160,000) (16%) Alarm Revenue $ 113,213 $ 130,000 $ 109,400 $ 120,000 $ (10,000) (8%) Jail Revenue $ 192,555 $ 200,000 $ 192,500 $ 200,000 $ - 0% Interest Income $ 256,724 $ 170,000 $ 330,000 $ 255,000 $ 85,000 50% Miscellaneous $ 129,576 $ 105,174 $ 89,039 $ 84,424 $ (20,750) (20%) Tower Lease $ 503,326 $ 505,570 $ 505,570 $ 530,200 $ 24,630 5% Betterment/Contributions $ 15,502 $ 15,000 $ 15,000 $ 15,000 $ - 0% Issuance of Debt $ 3,268,911 $ - $ - $ - $ - 0% Transfers $ 2,844,592 $ 2,979 037 $ 2,969,522 $ 2.974 949 $ 4,088 0% TOTAL REVENUES $ 44,628,555 $ 42,138,677 $ 42,822,060 $ 43,595,508 $ 1,456,831 3% Use of Reserves $ - $ 2,494.858 $ 713,143 $ 3,954.091 $ 1,459.233 58% TOTAL RESOURCES $ 44,628,555 $ 44,633,535 $ 43,535,203 $ 47,549,599 $ 2,916,064 7% 19 TAX RATE SCENARIOS As Computed from July 2019 Certified Tax Roll Fiscal Year 2019-20 Revenue at Revenue at Revenue at Fiscal Year 2018-19 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.462500 0.443182 0.462500 0.471360 Debt Tax Rate 0.090790 0.084526 0.084526 0.084526 M & O Tax Rate 0.371710 0.358656 0.377974 0.386834 Assessed Valuation (a) $4,415,713,775 $4,935,735,786 $4,935,735,786 $4,935,735,786 Adj. Net Taxable Value Assessed (b) $3,953,691,076 $4,392,681,817 $4,392,681,817 $4,392,681,817 TIF Increment Value (c) 149,223,532 176,087,880 176,087,880 176,087,880 Total Debt $6,426,150 $4,392,814 $4,392,814 $4,392,814 Debt Paid by other Sources ($2,836,566) ($246,352) ($246,352) ($246,352) Taxable Debt Service $3,589,584 $4,146,462 $4,146,462 $4,146,462 Debt Revenue $3,589,556 $3,712,958 $3,712,958 $3,712,958 Prior Year Debt Revenue $3,681,773 $3,589,556 $3,589,556 $3,589,556 Increase (Decrease) in Debt Revenue ($92,217) $123,402 $123,402 $123,402 M&O Revenue - General Fund $14,328,858 $15,360,751 $16,188,115 $16,567,577 Ceiling Revenues $826,747 $911,624 $920,598 $924,467 Total General Fund Tax Revenue $15,155,605 $16,272,375 $17,108,713 $17,492,045 Prior Year M&O Revenue $13,639,048 $15,155,605 $15,155,605 $15,155,605 Increase (Decrease) in M&O Revenue $1,516,557 $1,116,770 $1,953,108 $2,336,440 Total Increase in Tax Revenue $1,424,340 $1,240,172 $2,076,510 $2,459,842 NOTES: (a) Assessed Valuation is the Net Taxable Value from T.A.D. plus minimum value of ARB and estimate of incomplete property. (b) Adj. Net Taxable Value Assessed = Assessed Value less TIF increment $176,087,880 and authorized ceiling Over 65 $343,569,381 and Disabled Persons $23,396,708. (c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($234,783,840 @ 75% = $176,087,880). Note: Under these circumstances each penny of tax equals approximately $428,286 ($4,392,681,817*.01 *.975/100 = $428,286). M&O Revenues are at a collection rate of approximately 97.5%. Debt Revenues are at 100% collections. M&O = Maintenance and Operations 20 General Fund Expenditures FY2019-2020 PACS Capital Public Works 6% 8% City Admin Admin Srvcs Finance 6% 3% 2% 7% Non -Depart Police 12 % 31% Development" 2% Fire 23% Proposed FY19 Budget to General Fund Actual Budget Estimated Budget FY20 Proposed Expenditures FY 18 FY 19 FY 19 FY 20 $ Diff % Diff. City Council $ 18.599 $ 40,680 $ 40,680 $ 40,680 S - 0% City Administration $ 596,858 $ 604,731 $ 604,731 $ 622,176 $ 17,445 3% City Secretary $ 368,148 $ 432,205 S 432.205 $ 440,641 $ 8,436 2% Communications/Marketing $ 6,605 $ 16,725 $ 16,725 $ 20,725 $ 4,000 24% Total - City Administration $ 990,210 $ 1,094,341 $ 1,094,341 $ 1,124,222 $ 29,881 3% Finance/Budget $ 240,664 $ 248,954 $ 248,954 $ 253,813 $ 4,859 2% Municipal Court $ 684,252 S 848.515 $ 848,515 $ 814,553 $ (33,962) (4%) Accounting $ 366,363 $ 434,131 $ 434,131 $ 446,878 $ 12,747 3% Purchasing $ 78,436 $ 103,457 $ 103,457 $ 100,903 $ 2,554 2% Total - Finance $ 1,369,715 $ 1,635,057 $ 1,635,057 $ 1,616,147 $ (18,910) (1%) Emergency Management $ 39.918 $ 56,770 $ 56,770 $ 58,095 $ 1,325 2% Police Code Compliance $ 1.673,392 $ 1,754,218 $ 1,754,218 $ 1,919,126 $ 164,908 9% Police Administration $ 1,049,311 $ 1,100,434 $ 1,195,010 $ 1,128.054 $ 27,620 3% Police Patrol $ 5,624,514 $ 5,880,980 $ 5,880,980 $ 6,116,071 $ 235,091 4% Police CID $ 1,677,621 $ 1,745,815 $ 1,745,815 $ 1,794,441 $ 48,626 3% Police Service $ 2,066,501 $ 2,301,329 $ 2,301,329 $ 2,271,077 $ (30,252) (1%) Police Detention $ 1,541,810 $ 1,633,638 $ 1,633,638 $ 1,643,113 $ 9,475 1% Total -Police $ 13,673,067 $ 14,473,184 $ 14,567,760 $ 14,929,977 $ 456,793 3% Fire Marshal/Education $ 603,515 $ 647,537 $ 647,537 $ 676,001 $ 28,464 4% Fire Administration S 552,516 $ 555,136 $ 555,136 $ 578,037 $ 22,901 4% EMS/Suppression $ 9.109,167 S 9,319,870 $ 9,319,870 $ 9,690,644 $ 370,774 4% Total -Fire $ 10,265,198 $ 10,522,543 $ 10,522,543 $ 10,944,682 $ 422,139 4% Information Services $ 352,927 $ 682,820 $ 682,820 $ 756,910 $ 74,090 11% Human Resources S 387,096 $ 437,783 $ 437,783 $ 458,914 $ 21.131 5% Facility Maintenance $ 1,036.974 $ 1,095,480 $ 1,095,480 $ 1,134.199 $ 38,719 4% Library $ 783,814 $ 807,535 $ 807,535 S 827.337 $ 19.802 2% Total - Administrative Services $ 2,560,811 $ 3,023,618 $ 3,023,618 $ 3,177,360 $ 153,742 5% Planning & Development $ 295.322 $ 321,777 $ 321.777 $ 316,798 $ (4,979) (2%) Inspection Services $ 380,329 $ 395,426 $ 395,426 $ 406,541 $ 11,115 3% Total -Development $ 675,651 $ 717,203 $ 717,203 $ 723,339 $ 6,136 1% Recreation $ 645,510 $ 722,417 $ 722,417 $ 688,616 $ (33,801) (5%) Parks $ 1,340,942 $ 1,424,511 $ 1.424,511 $ 1,492,597 $ 68,086 5% Aquatics $ 141,551 $ 156,460 $ 156,460 $ 156,460 $ - 0% Senior Center $ 241,765 $ 283,240 $ 283,240 $ 301,553 $ 18,313 6% Recreation Admin. $ 76,464 $ 82,723 $ 82,723 $ 101,609 $ 18,886 23% Total -Parks & Comm Srvcs $ 2,446,232 $ 2,669,351 $ 2,669,351 $ 2,740,835 $ 71,484 3% Street Maintenance $ 1,419,163 $ 2,354,700 $ 2,354,700 $ 2,368,916 $ 14,216 1% Animal Control $ 284,897 S 307.551 $ 307.551 $ 327,586 S 20,035 7% City Engineer $ 72,677 $ 79,324 $ 79,324 $ 81,819 $ 2,495 3% Total - Public Works $ 1,776,737 $ 2,741,575 $ 2,741,575 $ 2,778,321 $ 36,746 1% Legal Services $ 134,673 $ 175,000 $ 175,000 $ 175,000 $ - 0% Non -Departmental $ 7,643,157 $ 5.037,692 $ 4.943,116 $ 5,352,605 $ 314.913 6% Betterment S 2,949 $ 15,000 $ 15,000 $ 15,000 $ - 0% Total - Non -Depart. $ 7,780,779 $ 5,227,692 $ 5,133,116 $ 5,542,605 $ 314,913 6% Total Operating Expenses $ 41,538,400 $ 42,104,564 $ 42,104,564 $ 43,577,488 $ 1,472,924 3% Capital Expenses $ 1,984,930 $ 2,494,858 $ 1,430,639 $ 3,954,091 $ 1,459,233 58% Total Expenses $ 43,523,330 $ 44,599,422 $ 43,535,203 $ 47,531,579 $ 2,932,157 7% Water & Wastewater Revenues FY2019-2020 Sanitatior 1% Wastewater 36% Recycling 2% Other(1) 3% Penalties Reclaimed Water 1% 2% Nater 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 3% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Proposed FY19 Budget to Water & Wastewater Actual Budget Estimated Budget FY20 Proposed Revenues FY 18 FY 19 FY 19 FY 20 $ Diff % Diff. Interest Incomes') $ 146,144 $ 75,000 $ 195,000 $ 250,000 $ 175,000 233% Sanitation $ 230,451 $ 224,045 $ 224,045 $ 224,045 $ - 0% Water Service $ 14,272,800 $ 14,267,612 $ 14,267,612 $ 14,330,999 $ 63,387 0% Wastewater Service $ 9,498,280 $ 9,548,020 $ 9,548,020 $ 9.500,425 $ (47,595) (0%) Reclaimed Water Service $ 607,955 $ 563,251 $ 563.251 $ 608,333 $ 45,082 8% New Meters") $ 76,699 $ 55,000 $ 55,000 $ 60,000 $ 5,000 9% Reconnect Fees(i) $ 224,980 S 235,000 $ 235,000 $ 235,000 $ - 0% Inspection Fees(i) $ 179,999 $ 150,000 $ 150,000 $ 150.000 $ - 0% Miscellaneous') $ 49,991 $ 35,000 $ 55,000 $ 50,000 $ 15,000 43% Penalties $ 247,193 $ 230,000 $ 2307000 $ 230,000 $ - 0% Initiations/Transfer Fees') $ 33,150 $ 30,000 $ 30,000 $ 30,000 $ 0% Recycling Fees $ 398,465 $ 384,282 $ 3847282 $ 384,282 $ 0% Use of Rate Stabilization $ 278,494 $ 266,609 $ 266,609 $ 242,414 $ (24,195) (9%) Rate Stabilization Rebate $ (278,494) $ (266,609) $ (266,609) $ (242,414) $ 24,195 (9%) TOTAL REVENUES $ 25,966,107 $ 25,797,210 $ 25,937,210 $ 26,053,084 $ 255,874 1% Use of Reserves $ - $ 473,921 $ - $ 209,032 $ (264,889) (56%) TOTAL RESOURCES $ 25,966,107 $ 26,271,131 $ 25,937,210 $ 26,262,116 $ (9,015) (0%) 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' 22 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 FY19 Budget to Water & Wastewater Actual Budget Estimated Budget FY20 Proposed Expenditures FY 18 FY 19 FY 19 FY 20 $ Diff % Diff. Water Office $ 457,580 $ 476,243 $ 476,243 $ 487,423 $ 11,180 2% Total -Finance $ 457,580 $ 476,243 $ 476,243 $ 487,423 $ 11,180 2% City Engineer $ 326,129 $ 369,821 $ 369,821 $ 361,538 $ (8,283) (2%) Water Production $ 8,270,474 $ 8,446,471 $ 8,446,471 $ 8,384,552 $ (61,919) (1%) Water Distribution $ 1,140,551 $ 1,177,137 $ 1,177,137 $ 1,282,030 $ 104,893 9% Wastewater Treatment $ 4,541,972 $ 4,884,966 $ 4,884,966 $ 4,977,281 $ 92,315 2% Meter Services $ 65,298 $ 70,396 $ 70,396 $ 71,813 $ 1,417 2% Total -Public Works $ 14,344,424 $ 14,948,791 $ 14,948,791 $ 15,077,214 $ 128,423 1% Recycling $ 38,830 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS/Information Services $ 600,580 $ 684,857 $ 684,857 $ 681,215 $ (3,642) (1%) Legal Services $ 54,616 $ 85,000 $ 85,000 $ 85.000 $ - 0% Non -Departmental $ 8,863,117 $ 9,528,769 $ 9,392.609 $ 9,659,702 $ 130,933 1% Total -Non Departmental $ 9,557,143 $ 10,339,926 $ 10,203,766 $ 10,467,217 $ 127,291 1% Total Operating Expenses $ 24,359,147 $ 25,764,960 $ 25,628,800 $ 26,031,854 $ 266,894 1% Capital Expenses $ 300.225 $ 473,921 $ 294,889 $ 209.032 $ 264,889 56% Total Expenses $ 24,659,372 $ 26,238,881 $ 25,923,689 $ 26,240,886 $ 2,005 0% 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. 23 All Other Enterprise Operating Funds \11 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 18 Budget FY 19 Estimated FY 19 Proposed Budget FY 20 FY19 Budget to FY20 Proposed $ Diff % Diff. Service Center Fund: Revenues $ 1,296,112 $ 1,309,899 $ 1,313,563 $ 1,333,623 $ 23,724 2% Operating Expenses $ 1,139,855 $ 1,309,899 $ 1,309,899 $ 1,333,623 $ 23,724 2% Use of Reserves $ - $ 81,500 $ 77,836 $ 142,750 $ 61,250 75% Capital Expenses $ 17,682 $ 81,500 $ 81,500 $ 142,750 $ 61,250 75% Drainage Utility System: Revenues $ 821,460 $ 814,000 $ 829,380 $ 834,500 $ 20,500 3% Operating Expenses $ 743,591 $ 813,404 $ 813,404 $ 832,950 $ 19,546 2% Use of Reserves $ - $ 80,000 $ 64,024 $ 50,000 $ (30,000) (38%) Capital Expenses $ 100,000 $ 80,000 $ 80,000 $ 50,000 $ (30,000) (38%) Recreation Classes: Revenues $ 769,159 $ 716,030 $ 743,900 $ 748,530 $ 32,500 5% Operating Expenses $ 600,259 $ 670,481 $ 689,681 $ 734,119 $ 63,638 9% Use of Reserves $ - $ 83,840 $ 29,621 $ 246,862 $ 163,022 194% Capital Expenses $ 53,010 $ 83,840 $ 83,840 $ 246,862 $ 163,022 194% Arbor Daze: Revenues $ 80,259 $ 80,000 $ 80,000 $ 80,000 $ - 0% Operating Expenses $ 42,929 $ 80,000 $ 80,000 $ 80,000 $ - 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 4,501,306 $ 4,636,280 $ 4,637,880 $ 4,694,475 $ 58,195 1% Operating Expenses $ 4,547,468 $ 4,620,972 $ 4,620,972 $ 4,688,712 $ 67,740 1% Use of Reserves $ 46,162 $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Sports Complex: Revenues $ 1,327,622 $ 1,281,100 $ 1,174,630 $ 767,100 $ (514,000) (40%) Operating Expenses $ 1,157,340 $ 1,185,932 $ 1,070,470 $ 684,522 $ (501,410) (42%) Use of Reserves $ - $ 68,566 $ - $ 53,000 $ (15,566) (23%) Capital Expenses $ 84,647 $ 68,566 $ 67,955 $ 53,000 $ (15,566) (23%) 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. 24 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 18 Budget FY 19 Estimated FY 19 Proposed Budget FY 20 FYI Budget to FY20 Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 873,083 $ 869,690 $ 874,690 $ 1,229,500 $ 359,810 41% Operating Expenses $ 772,344 $ 843,868 $ 876,332 $ 897,107 $ 53,239 6% Use of Reserves $ 180,578 $ 75,000 $ 1,642 $ 400,000 $ 325,000 433% Capital Expenses $ 281,317 $ 75,000 $ - $ 400,000 $ 325,000 433% Juvenile Case: Revenues $ 98,978 $ 94,000 $ 84,000 $ 86,675 $ (7,325) (8%) Operating Expenses $ 72,029 $ 81,317 $ 81,317 $ 85,618 $ 4,301 5% Use of Excess Reserves $ - $ - $ - $ 37,000 $ 37,000 0% Capital Expenses $ - $ - $ - $ 37,000 $ 37,000 0% EDC %0 Sales Tax: Revenues $ 5,239,145 $ 5,495,559 $ 5,461,815 $ 5,543,964 $ 48,405 1% Operating Expenses $ 3,927,966 $ 4,442,163 $ 4,394,588 $ 4,714,162 $ 271,999 6% Use of Reserves $ - $ 2,044,876 $ - $ 2,448,109 $ 403,233 20% Capital Expenses $ 1,238,815 $ 2,044,876 $ 999,705 $ 2,448,109 $ 403,233 20% CCPD Y40 Sales Tax: Revenues $ 2,610,549 $ 2,683,915 $ 2,671,417 $ 2,715,960 $ 32,045 1% Operating Expenses $ 2,478,204 $ 2,676,714 $ 2,667,648 $ 2,705,126 $ 28,412 1% Use of Reserves $ 10,634 $ 105,970 $ 73,871 $ 520,711 $ 414,741 391% Capital Expenses $ 142,979 $ 105,970 $ 77,640 $ 520,711 $ 414,741 391% Police Seized Assets Fund: Revenues $ 4,358 $ 3,500 $ 18,245 $ 4,000 $ 500 14% Operating Expenses $ 5,641 $ 61,506 $ 61,506 $ 61,506 $ - 0% Use of Reserves $ 1,283 $ 58,006 $ 43,261 $ 57,506 $ (500) (1%) Capital Expenses $ - $ - $ - $ - $ - 0% Police Drug Fund: Revenues $ 10,152 $ 7,300 $ 12,499 $ 8,500 $ 1,200 16% Operating Expenses $ - $ 500 $ 500 $ 500 $ - 0% Use of Reserves $ - $ 200,000 $ 9,339 $ 178,662 $ (21,338) (11%) Capital Expenses $ - $ 200,000 $ 21,338 $ 178,662 $ (21,338) (11%) Grant Fund: Revenues $ 373,857 $ 151,118 $ 214,116 $ 71,362 $ (79,756) (53%) Operating Expenses $ 397,639 $ 151,118 $ 214,116 $ 71,362 $ (79,756) (53%) Use of Reserves $ 23,782 $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Car Rental Tax: Revenues $ 14,914,324 $ 14,835,765 $ 14,820,131 $ 14,840,131 $ 4,366 0% Operating Expenses $ 11,598,290 $ 11,957,268 $ 11,790,664 $ 11,863,244 $ (94,024) (1%) Use of Reserves $ - $ 3,846,239 $ 485,433 $ 3,581,159 $ (265,080) (7%) Capital Expenses $ 1,595,100 $ 3,846,239 $ 3,514,900 $ 3,581,159 $ (265,080) (7%) Glade Parks TIRZ: Revenues $ 1,282,334 $ 1,658,217 $ 1,642,058 $ 1,851,647 $ 193,430 12% Operating Expenses $ 892,468 $ 1,130,249 $ 1,130,249 $ 1,143,966 $ 13,717 1% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Cable PEG Fund: Revenues $ 127,664 $ 120,300 $ 123,000 $ 123,000 $ 2,700 2% Operating Expenses $ 54,095 $ 120,000 $ 120,000 $ 120,000 $ - 0% Use of Reserves $ - $ - $ - $ 206,794 $ 206,794 0% Capital Expenses $ - $ - $ - $ 206,794 $ 206,794 0% 25 Special Revenue Funds Actual FY 18 Budget FY 19 Estimated FY 19 Proposed Budget FY 20 FY19 Budget to FY20 Proposed $ Diff % Diff. Midtown PID: Revenues $ 988,302 $ 1,114,529 $ 1,114,529 $ 1,112,248 $ (2,281) (0%) Operating Expenses $ 962,112 $ 1,114,529 $ 1,114,529 $ 1,062,197 $ (52,332) (5%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Midtown TIRZ: Revenues $ - $ 37,820 $ 51,701 $ 100,009 $ 62,189 164% Operating Expenses $ - $ 37,820 $ 37,820 $ 51,701 $ 13,881 37% 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)'14 Sales Tax Fund is used to account for the %0 sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. The Crime Control and Prevention District (CCPD) '/40 Sales Tax Fund is used to account for 'Y40 sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police expenditures. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. 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. 26 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. Proposed FYI Budget to Internal Service Actual Budget Estimated Budget FY20 Proposed Funds FY 18 FY 19 FY 19 FY 20 $ Diff % Diff. Equipment Replacement: Revenue $ 2,660,773 $ 2,008,842 $ 2,058,653 $ 6,924,657 $ 4,915,815 245% Operating Expenses $ 1,995,784 $ 1,326,500 $ 1,332,392 $ 1,634,500 $ 308,000 23% Use of Excess Reserves $ - $ _ $ _ $ _ $ Insurance: Revenue $ 7,521,379 $ 7,559,893 $ 7,726,947 $ 7,704,525 $ 144,632 2% Operating Expenses $ 6,066,521 $ 7,514,893 $ 7,514,893 $ 7,631,683 $ 116,790 2% Use of Reserves $ - $ - $ _ $ - $ _ polo Capital Expenses $ - $ - $ _ $ - $ _ 0% RiskNVC Management: Revenue $ 1,031,545 $ 1,079,938 $ 1,096,938 $ 1,028,800 $ (51,138) (5%) Operating Expenses $ 950,130 $ 1,008,720 $ 1,488,720 $ 1,027,125 $ 18,405 2% Use of Reserves $ - $ 426,000 $ 642,782 $ 170,000 $ (256,000) (60%) Capital Expenses $ 10,000 $ 426,000 $ 426,000 $ 170,000 $ (256,000) (60%) 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. 27 V 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 18 Budget FY 19 Estimated FY 19 Proposed Budget FY 20 FYI Budget to FY20 Proposed $ Diff % Diff. General Obligation Debt Revenues $ 6,716,679 $ 5,945,013 $ 6,365,898 $ 6,023,137 $ 78,124 1% Operating Expenses $ 6,201,252 $ 6,017,320 $ 6,017,320 $ 6,070,199 $ 52,879 1% Use of Reserves $ - $ 72,307 $ - $ 47,062 $ (25,245) (35%) Star Center Debt Revenues $ 706,519 $ 711,390 $ 735,340 $ 713,803 $ 2,413 0% Operating Expenses $ 706,300 $ 708,830 $ 708,830 $ 709,303 $ 473 0% Use of Reserves $ - $ - $ - $ - $ - 0% EDC Debt Service Revenues $ 36,392 $ 249,054 $ 160,735 $ 442,664 $ 193,610 78% Operating Expenses $ 36,373 $ 249,054 $ 160,735 $ 442,664 $ 193,610 78% Use of Reserves $ - $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 1,195,689 $ 1,502,987 $ 1,301,827 $ 1,489,617 $ (13,370) (1%) Operating Expenses $ 967,694 $ 1,502,987 $ 1,301,827 $ 1,489,617 $ (13,370) (1%) Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Golf Course Debt Revenues $ 596,198 $ 589,440 $ 590,540 $ 589,566 $ 126 0% Operating Expenses $ 594,650 $ 589,040 $ 589,040 $ 589,566 $ 526 0% Use of Reserves $ - $ - $ - $ - $ - 0% Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The 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 Y2¢ 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. 28 u Full -Time Personnel Counts FY 17118 ACTUAL FY 18119 BUDGETED FY 18/19 ESTIMATED FY 19120 BUDGETED CITY ADMINISTRATION 3.50 3.50 3.50 3.50 CITY SECRETARY 3.50 3.50 3.50 3.50 Total City Administration 7.00 7.00 7.00 7.00 FINANCE/BUDGET 2.00 2.00 2.00 2.00 MUNICIPAL COURTS 7.75 7.75 7.75 7.75 ACCOUNTING 4.00 4.00 4.00 4.00 PURCHASING 1.00 1.00 1.00 1.00 Total Finance 14.75 14.75 14.75 14.75 POLICE CODE COMPLIANCE 15.00 15.00 15.00 16.00 POLICE ADMINISTRATION 6.00 6.00 600 6.00 POLICE PATROL 45.00 45.00 45.00 45.00 POLICE CID 13.00 13.00 13.00 13.00 POLICE SERVICE 22.00 22.00 22.00 22.00 POLICE DETENTION 17.00 17.00 17.00 1700 Total Police Department 118.00 118.00 118.00 119.00 FIRE MARSHAUEDUCATION 4.00 4.00 4.00 4.00 FIRE ADMINISTRATION 4.00 4.00 4.00 4.00 EMS/SUPPRESSION 67.00 67.00 67.00 67.00 Total Fire Department 76.00 75.00 75.00 75.00 INFORMATION SERVICES 1.00 1.00 1.00 1.00 HUMAN RESOURCES 3.50 3.50 3.50 3.50 FACILITY MAINTENANCE 4.00 4.00 4.00 4.00 Total Administrative Services 8.60 8.50 8.50 8.50 LIBRARY 9.00 9.00 9.00 9.00 Total Library 9.00 9.00 9.00 9.00 PLANNING & DEVELOPMENT 2.50 2.50 2.50 2.50 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 Total Planning & Development 6.50 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 20.50 20.50 20.50 STREET MAINTENANCE 10.50 A 11.50 11.50 11.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 1.00 1.00 1.00 1.00 Total Public Works 14.50 15.50 15.50 15.50 GF NON -DEPARTMENTAL 0.50 A 0.00 0.00 0.00 Total Non -departmental 0.50 0.00 0.00 0.00 TOTAL GENERAL FUND 274.25 274.76 274.76 276.76 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 3.00 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 8.00 METER SERVICES 1.00 1.00 1.00 1.00 Total Public Works 24.00 24.00 24.00 25.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.50 A 10.00 10.00 10.00 Total Non -departmental 14.60 14.00 14.00 14.00 TOTAL W&S FUND 43.50 43.00 43.00 44.00 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 0.00 0.00 0.00 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 8.00 8.00 &00 8.00 TEXAS STAR SPORTS COMPLEX 1.50 1.50 150 1.50 HEALTH INSURANCE FUND 1.00 100 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 36.26 36.25 36.25 36.25 TOTAL ALL FUNDS 390.00 390.00 390.00 392.00 A) Added 1 PW Field Tech I, eliminated Drector of Admin Services B) Added 1 PW Field Tech I C) Added 1 Code Enforcement Officer 29 C Outstanding Indebtedness Principal Amount of Description Dated Amount Original Paying Agent Remaining Maturity Interest Rate Outstanding Issuance General Obligation Refunding Bonds, Series 2011 1/15/2011 $ 1,680,000 $ 6,575,000 U.S. Bank 3.5%to 4% 8/15/2021 General Obligation Refunding Bonds, Series 2012 12/1/2011 $ 2,515,000 $ 5,955,000 U.S. Bank 3% to 4% 2/15/2024 General Obligation Refunding Bonds, Series 2014 10/15/2014 $ 920,000 $ 5,685,000 U.S. Bank 3% 2/15/2020 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/15/2011 $ 2,080,000 $ 3,035,000 U.S. Bank 3% to 4.25% 8/15/2030 Obligation, Series 20111 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 10/15/2014 $ 5,025,000 $ 5,715,000 U.S. Bank 3% to 5% 8/15/2034 Obligation, Series 20141 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 10/27/2015 $ 2,795,000 $ 3,030,000 U.S. Bank 3% to 5% 2/15/2035 Obligation, Series 20151 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/12/2016 $ 15,555,000 $ 16,450,D00 U.S. Bank 2%to 4% 2/15/2041 Obligation, Series 20161 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 3/1/2018 $ 8,960,000 $ 9,180,000 U.S. Bank 3% to 4% 2/15/2038 Obligation, Series 20185 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/15/2019 $ 11,785,000 $ 11,785,000 U.S. Bank 3% to 5% 2/15/2039 Obligation, Series 2019 Taxable General Obligation Refunding 8/15/2010 $ 3,690,000 $ 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 $ 4,295,000 $ 7,185,000 U.S. Bank 2% to 3% 2/15/2027 2012A3 Waterworks & Sewer System Revenue 3/29/2012 $ 930,000 $ 3,340,000 Bank of Texas 2.03% 7/15/2024 Refunding Bonds, Series 20124 Waterworks & Sewer System Revenue 6/25/2013 $ 1,215,000 $ 1,585,000 U.S. Bank 3% to 5% 7/15/2033 Bonds, Series 20134 Waterworks & Sewer System Revenue Texas Water Bonds, Series 2015A4 8/5/2015 $ 3,805,000 $ 4,685,000 Development 0%to 1.98% 7/15/2035 Board Waterworks & Sewer System Revenue Texas Water ° 8/5/2015 $ 2,020,000 $ 2,380,000 Development 0% to 1.68% 7/15/2035 Bonds, Series 20158 Board Waterworks & Sewer System Revenue Texas Water Bonds, Series 20184 4/15/2018 $ 2,660,000 $ 2,785,000 Development 0%to 1.49% 7/15/2038 Board Waterworks &Sewer System Revenue Texas Water 4/25/2019 $ 9,275,000 $ 9,275,000 Development 0.23%to 1.66% 7/15/2049 Bonds, Series 2019 Board Euless Development Corporation, Sales Tax 10/15/2018 $ 1,565,000 $ 1,635,000 U.S. Bank 3% to 4% 9/15/2038 Revenue Bonds, Series 2018 AXON Enterprise, Inc. Lease 10/25/2018 $ 550,506 $ 674,906 AXON 3% Imputed 2/7/2023 Enter rise Inc. Proposed Indebtedness Proposed Anticipated Proposed Description Issuance Proposed Payment Issuance Proposed Amount Sale Type Source Date Term Euless Development Corporation, Sales Tax Revenue $ 4,380,000 Competitive EDC Revenue November 2019 20 Year Bonds for TSSC Phase VII Sale Certificates of Obligation for Fire Station k 1 g $ 7,335,000 Competitive Property Tax November 2019 20 Year Sale Tax Notes -Equipment Package $ 700,000 CompetitiveSale Property Tax August 2020 2 Year 1 Bonds paid by Tax Increment Financing District & Public Improvement District. 1 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 5 Bonds partially paid by Tax Increment Financing District and Public Improvement District. 30 Capital & Supplemental Requests 2020 by Fund Dept - Ref # Dept Division •Fund Program Description Program Type Program Cost Totals Ranking Funded 1 Admin Svcs Human Resources General Career Prep Program Capital $ 25,868 $ 25,868 1 Yes 2 CIVIC) Communications General Multi -Media Intern Capital $ 10,500 $ 36,368 1 Yes 6 Planning & Development Development General Scan Building Plans Phase II Capital $ 20,000 $ 56,368 1 Yes 9 Admin Svcs IS General Planning and Development Tablets A Capital $ 5,400 $ 61,768 1 Yes 10 Admin Svcs Is General Fire DepartmentTabletsA Capital $ 5,000 $ 66,768 2 Yes 13 Admin Svcs Fac Maint General Council Chamber Seating Capital $ 40,000 $ 106,768 3 Yes 18 Public Works St. Maintenance General Kick Broom Attachment Capital $ 6,500 $ 113,268 2 Yes 19 Public Works St. Maintenance General Pickup Truck Capital $ 28,000 $ 141,268 3 Yes 26 PD Service General Open Records Request Software' Capital $ 2,250 $ 143,518 6 Yes 32 PD Community Services General Code Officer Equipment^ Capital $ 29,000 $ 172,518 12 Yes 35 Fire Fire Marshal General Part-time Fire Inspectors Capital $ 24,108 $ 196,626 2 Yes 36 Fire EMS/Suppression General Bailout Safety System Capital $ 12,870 $ 209,496 3 Yes 37 Fire EMS/Suppression General Rescue Tools Capital $ 37,621 $ 247,117 4 Yes 38 Fire EMS/Suppression General SCBA Mounted Thermal Imaging Cameras Capital $ 14,400 $ 261,517 5 Yes 39 Fire EMS/Suppression General Thermal Imaging Camera Capital $ 8,457 $ 269,974 6 Yes 40 Fire EMS/Suppression General Compressor/Cascade System Capital $ 33,950 $ 303,924 7 Yes 42 Fire EMS/Suppression General Bunker Gear Extractor/Washer Capital $ 11,686 $ 315,610 9 Yes 48 PACS Aquatics General Aquatic Facility Repairs Capital $ 50,000 $ 365,610 2 Yes 49 PACS Aquatics General Natatorium Floor Capital $ 55,000 $ 420,610 3 Yes 52 PACS Aquatics General Ultraviolet System Capital $ 30,000 $ 450,610 6 Yes 55 PACS Recreation General Fitness Center Floor Capital $ 65,000 $ 515,610 9 Yes 57 PACS Aquatics General Aquatic Park Furniture Capital $ 27,500 $ 543,110 11 Yes 58 PACS Aquatics General Pool Vacuum Capital $ 8,000 $ 551,110 12 Yes 59 PACS Senior Center General Fitness Equipment Capital $ 15,250 $ 566,360 13 Yes Non -departmental Non -departmental General Transfer to Equipment Replacement Capital $ 2,323,512 $ 2,889,872 Yes 12 Admin Svcs Fac Maint General Access Lift - Building B Capital $ 17,000 $ 2,906,872 2 No 28 PD Administration General Kitchen Remodel Capital $ 40,000 $ 2,946,872 8 No 31 PD Patrol General Patrol Officer Equipment^ Capital $ 12,500 $ 2,959,372 11 No 34 Fire EMS/Suppression General Firefighter/Paramedics Equipment^ Capital $ 17,214 $ 2,976,586 1 No 41 Fire EMS/Suppression General Bunker Gear Lockers Capital $ 7,216 $ 2,983,802 8 No 9 Admin Svcs IS General Planning and DevelopmentTablet0 Supplemental $ 1,920 $ 1,920 1 Yes 10 Admin Svcs IS General Fire Department TabletsA Supplemental $ 3,840 $ 5,760 2 Yes 26 PD Service General Open Records Request Software^ Supplemental $ 5,400 $ 11,160 1 Yes 32 PD Community Services General Code OfficerA Supplemental $ 91,814 $ 102,974 3 Yes 43 Fire EMS/Suppression General APXSmartcapture/Smartview Supplemental $ 2,580 $ 105,554 2 Yes 44 Fire EMS/Suppression General Active 911 Supplemental $ 1,000 $ 106,554 3 Yes 45 Fire EMS/Suppression General APX Smartlnspect Supplemental $ 4,080 $ 110,634 4 Yes 46 Fire EMS/Suppression General Check -it Program Supplemental $ 3,000 $ 113,634 5 Yes 31 PD Patrol General Patrol Officer" Supplemental $ 58,321 $ 171,955 2 No 33 PD CID General Criminal Investigations Division Clerk Supplemental $ 77,895 $ 249,850 4 No 34 Fire EMS/Suppression General Firefighter/ParamediCSA Supplemental $ 322,899 $ 572,749 1 No 'Fund subject to change. A Project contains both Capital and Supplemental requests. -Page numbers found in "Capital & Supplemental Requests"book for fiscal year 1019-2020presented to Council May 30, 2019. Capital & Supplemental Requests 2020 by Fund Dept Ref # Dept Division "Fund Program Description Program Type Program Cost Totals Ranking Funded 3 Library Library EDC Moving Expenses Capital $ 25,000 $ 25,000 1 Yes Library Library EDC RFID System Capital $ 47,575 $ 72,575 Yes 51 PACS Parks EDC Toro Reel Mower Capital $ 64,513 $ 137,088 5 Yes Non -departmental Non -departmental EDC Transfer to EDC CIP for Misc Park Improvements Capital $ 200,000 $ 337,088 Yes Non -departmental Non -departmental EDC Transfer to Equipment Replacement Capital $ 1,018,979 $ 1,356,067 Yes Non -departmental Non -departmental EDC Transfer to EDC Debt Reserve Capital $ 46,871 $ 1,402,938 Yes 56 PACS Parks EDC Tennis Court Lighting Capital $ 27,000 $ 1,429,938 10 No 60 PACS Parks EDC Equipment Lift Capital $ 20,000 $ 1,449,938 14 No 61 PACS Parks EDC Bob Eden Park Upgrades Capital $ 34,000 $ 1,483,938 15 No 5 Library Library EDC Audio, Visual and Production Equipment^ Supplemental $ 6,000 $ 6,000 1 Yes 21 PD Administration CCPD Police Data Storage Capital $ 72,851 $ 72,851 1 Yes 22 PD Administration CCPD Replace Dispatch Recorder Capital $ 88,200 $ 161,051 2 Yes 23 PD Administration CCPD Livescan Fingerprint Machine Capital $ 28,800 $ 189,851 3 Yes 24 PD Administration CCPD Video Recorders and Cameras Capital $ 250,000 $ 439,851 4 Yes 25 PD Administration CCPD SWAT Rifles Capital $ 14,300 $ 454,151 5 Yes 27 PD Administration CCPD Cabinet Replacement Capital $ 7,500 $ 461,651 7 Yes 29 PD Administration CCPD Police Professional Mobility Vehicles Capital $ 34,060 $ 495,711 9 Yes 30 PD Administration CCPD Microfiche Conversion to Laserfiche Capital $ 25,000 $ 520,711 10 Yes to N 15 Admin Svcs Fleet Svcs Svc Center Tire Installation Machine and Wheel Balancer Capital $ 12,500 $ 12,500 1 Yes Non -departmental Non -departmental Svc Center Transfer to Equipment Replacement Capital $ 115,250 $ 127,750 Yes 16 Admin Svcs Fleet Svcs Svc Center Shop Light Fixtures Capital $ 15,000 $ 142,750 2 Yes 17 Public Works Water Distribution W/WW Paint Fire Hydrants Capital $ 30,000 $ 30,000 1 Yes 20 Public Works Water Distribution W/WW PWField Tech I Supplemental $ 66,455 $ 66,455 1 Yes 14 Admin Svcs Fac Maint Car Rental Parks Maintenance Building Capital $ 75,000 $ 75,000 4 Yes 50 PACS Parks Car Rental Heritage Park Playground Capital $ 96,000 $ 171,000 4 Yes 54 PACS Parks Car Rental Equipment Storage Capital $ 75,000 $ 246,000 8 Yes Non -departmental Non -departmental Car Rental Transfer to Redevelopment Fund Capital $ 1,000,000 $ 1,246,000 Yes Non -departmental Non -departmental Car Rental Transfer to Wilshire Park Improvements Capital $ 1,953,820 $ 3,199,820 Yes *Fund subject to change. ^ Project contains both Capital and Supplemental requests. `Page numbers found in "Capital & Supplemental Requests' book for fiscal year 2019-2020 presented to Council May 30, 2019. d Capital & Supplemental Requests 2020 by Fund Dept — Ref # Dept Division "Fund Program Description Program Type Program Cost Totals Ranking Funded Non -departmental Non -departmental TSSC Reserve Transfer to Equipment Replacement Capital $ 379,419 $ 379,419 Yes 53 PACS PATS TSSC Capital PATS Synthetic Turf Phase II Capital $ 188,500 $ 188,500 7 No Non -departmental Non -departmental TSSC CIP Transfer to Softball World for Closure Capital $ 100,000 $ 100,000 Yes Finance Municipal Court Juvenile Case Teen Court Program Capital $ 22,000 $ 22,000 1 Yes Finance Municipal Court Juvenile Case Supplies and Training Capital $ 15,000 $ 37,000 1 Yes Non -departmental Non -departmental Rec Spec Transfer to Equipment Replacement Capital $ 246,862 $ 246,862 Yes 47 PACS PATS Athletic Complex Wrigley Outfield Fence Capital $ 53,000 $ 53,000 1 Yes Non -departmental Non -departmental Rate Stabilization Transfer to Well Replacement-Fuller/Far North Capital $ 600,000 $ 600,000 Yes 11 Admin Svcs Fac Maint Risk Roof Restoration - Building D Capital $ 170,000 $ 170,000 1 Yes 5 Library Library Cable PEG Audio, Visual and Production Equipment^ Capital $ 206,794 $ 206,794 3 Yes Non -departmental Non -departmental Drainage Fund Transfer to Mist Drainage Improvements Capital $ 50,000 $ 50,000 Yes w w Non -departmental Non -departmental Escrow Transfer to Cheek Spargur Traffic Signal Capital $ 50,000 $ 50,000 Yes 7 Golf Course Golf CIP Golf CIP #9 Fairway Gabion Wall Replacement Capital $ 100,337 $ 100,337 1 Yes Non -departmental Non -departmental Golf Reserve Transfer to Golf Misc CIP Project Capital $ 115,000 $ 115,000 Yes 8 Golf Course Conference Centre Hotel/Motel Texas Star Conference Centre Capital $ 325,000 $ 325,000 2 Yes -Fund subject to change. ^ Project contains both Capital and Supplemental requests. `Page numbers found in "Capital & Supplemental Requests" bookforfiscal year 2019-2020 presented to Council May 30, 2019. in M. Required Disclosure Local Government Code 140.0045: Itemization of certain expenditures required in certain political subdivision budgets. Expenditures City Wide: 1. Notices required by law to be published in a newspaper by the political subdivision or a representative of the political subdivision: $ 2. Directly or indirectly influencing or attempting to influence the outcome of legislation or administrative action, as those terms are defined in Section 305.002, Government Code: $ 34 Proposed Actual Budget Budget FY 18 FY 19 FY 20 3,574 $ 3,600 $ 3,650 Table of Contents Preliminary Annual Operating Budget Fiscal Year 2019-2020 Supplementary Information M 1 2 Introduction General Fund Revenues Et Expenditures Multi -Year Financial Plan INTRODUCTION Organizational Chart Budget Process Budget Schedule Excerpt from Charter Fiscal Policies CITY ATTORNEY Wayne K. Olson DEPUTY CITY MANAGER Bob Freeman POLICE CHIEF Mike Brown FIRE CHIEF Wes Rhodes FLEET AND FACILITIES DIRECTOR Kyle McAdams DIRECTOR OF HUMAN RESOURCES AND RISK Donny Beasley CITY SECRETARY Kim Sutter ORGANIZATIONAL CHART CITIZENS OF EULESS MAYOR & COUNCIL Soo L retta Getch I, City Manager February 1, 2019 CITY MANAGER Loretta Getchell MUNICIPAL COURT JUDGE MUNICIPAL COURT Lacy Britten I OF RECORD i i i i i i DIRECTOR OF FINANCE i Janina Jewell i i i i AUDITOR i Doug Burkham DIRECTOR OF PARKS & COMMUNITY SERVICES Ray McDonald ASSISTANT TO THE CITY MANAGER I Betsy Deck ASSISTANT CITY MANAGER Chris Barker DIRECTOR OF PUBLIC WORKS Hal Cranor DIRECTOR OF PLANNING AND ECONOMIC DEVELOPMENT Mike Collins INFORMATION SERVICES DIRECTOR Scott Joyce LIBRARY DIRECTOR Sherry Knight MUNICIPAL COURT MANAGER Claudia Quintero GENERAL MANAGER TEXAS STAR Glenda Hartsell -Shelton 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 VI I, 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 VI I, 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 lsc 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 VI I, 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 1 st and 3rd, the City Council plans to review the preliminary operating and capital budgets. At their regularly scheduled City Council meeting on August 13th, the Euless City Council plans to set a date, time, and place for the budget public hearing on August 27th City Council will consider adoption of the Budget on September loth. After the budget adoption, the Finance Department prepares a monthly financial report which is presented to the City Council for their review. 14 M FY2019-2020 Budget Schedule* DATE RESPONSIBILITY I ACTION Wednesday, February 20, 2019 Managers, Directors & Administratoi Budget Kickoff - 2:OOPM, City Hall Council Chambers Computer Request Forms due to Information Services, Vehicle Friday, March 01, 2019 Managers, Directors & Administratof Request due to Fleet Services, and pay plan adjustments to H R. February 25 - March 8, 2019 CMO, Finance & Directors Preliminary CIP Review Facilities, Public Works, PACS Friday, March 15, 2019 Managers, Directors, Administrators Capital & Supplemental Request Budget Forms, including & Finance FY2020 Multi -year Budget Forms, with supporting documentation and rankings, returned to Finance. Friday, March 22, 2019 Managers, Directors, Administrators All Other Budget Forms, including FY2020 Known Exceptions & Finance and Travel Budget Forms, with supporting documentation, returned to Finance. Departmental Data Entry completed. Monday, April 01, 2019 Finance & Directors Notice of Fee Changes Due to Finance Monday, April 01 2019 Finance & Directors All CIP Sheets Updated and returned to Finance. April 15-26, 2019 CMO, Finance & Directors Operating & Capital Budget Review with Directors and Administrators Wednesday, May 15, 2019 TAD Preliminary Tax Roll from TAD Thursday, May 16, 2019 CSO & Finance Publish Notice of Public Hearing on CCPD budget to be held on May 30th (CCPD Board) Thursday, May 30, 2019 CCPD Board Hold Public Hearing on CCPD Budget. Adopt FY2020 CCPD Budget. Submit CCPD Budget to City Council. Thursday, May 30, 2019 CC Receive CCPD Budget. Special called meeting at 6:OOP.M. Thursday, May 30, 2019 CC, CMO & Directors Pre -Budget Work Session on Capital and Supplemental at 6:15P. M. Thursday, June 13, 2019 CC, CMO & Directors Town Hall Meeting Monday, June 24, 2019 CC, CMO & Finance CIP Budget Work Session Thursday,July 25 2019 TAD Receipt of Final Tax Roll from TAD Make final changes) Wednesday, July 31, 2019 Finance Preliminary Budget: CC, CMO, CSO, Library, Website Publish Notice of Public Hearing of EDC Budget to be held Wednesday, July 31, 2019 CSO & Finance August 12th (EDC Board). Publish Notice of City Council Public Hearing of CCPD Budget to be held on August 13th. Thursday, August 01, 2019 CC, CMO & Finance Budget Work Session Saturday,August 03 2019 CC, CMO & Finance Budget Work Session Monday, August 12, 2019 EDC Board Hold Public Hearing on EDC Budget and Adopt FY2020 EDC Budget. Vote to Place a Proposal to adopt a Specified Tax Rate on the September 10"' agenda. Schedule Public Hearings on Tuesday, August 13, 2019 CC Proposed Tax Rate for August 27th and September 3rd. Schedule Public Hearing on Proposed City and EDC budgets to be held August 27th. Hold Public Hearing on FY2020 CCPD Budget. Approve CCPD FY2020 Budget. Publish Notice of Property Tax Rate and Public Hearings on Thursday, August 15, 2019 CSO & Finance Tax Increase to be held August 27th and September 3rd. Publish Notice of Public Hearing on Proposed Budgets (City and EDC) to be held August 27th. Hold Public Hearing on Proposed EDC and City FY2020 budgets. Hold 1st Public Hearing on Proposed Tax Rate. Tuesday, August 27, 2019 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 1 Oth. Special Called Meeting to Hold 2nd Public Hearing on Proposed Tuesday, September 03, 2019 CC Tax Rate. Announce date, time and place of meeting to adopt the proposed tax rate for Tax Year 2019 for September 1 d" Approve EDC Budget. First Reading and Adoption of the Tuesday, September 10, 2019 CC FY2020 Budget. Ratify Property Revenue Increase. First Reading and Adoption of Tax Rate. Adopt the Tax Roll. Second Reading and Adoption of FY2020 Budget (if Tuesday, September 24, 2019 CC necessary). Final Reading and Adoption of Tax Rate (if necessary). .au.Jou w �1m.iye U&j 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 CA Local Government Code 1102,001 et seq. fiscal powers. V.T.0 A, Local Government Code 1101 002. State law reference - Fiscal Year Y T.C.A Tax Code ¶1 05 Sec. 2. Preparation and submission of budget The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the Council, which shall contain the following information. In preparing the budget, each employee, officer, board, and department shall assist the City Manager by furnishing all necessary information. (1) The City 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 1102.001 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 1102 001 et sect 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. Atthis 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.0 A Local Government Code 1102.001 et seq. Sec. 6. Budget, appropriation, and amount to be raised by taxation. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the Council shall constitute the official appropriations as proposed expenditures for the current year and shall constitute the basis of the official levy of the property tax as the amount of tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in no case exceed proposed revenue plus cash on hand. Unused appropriations may be transferred to any item required for the same general purpose. Sec. 7. Unallocated reserve fund. `-' The City Manager may recommend for action by the Council, an unallocated reserve fund to be used for unexpected items of expense which were not contained as original items of expenditures. Sec. 8. Amending the budget. Under the extreme emergency conditions which may arise and which could not reasonably have been foreseen in the normal process of planning the budget, the Council may, by a majority vote of the full membership, amend or change the budget to provide for any additional expenses in which the general welfare of the citizenry is involved. These amendments shall be by ordinance, and shall become an attachment to the original budget. State law reference — Budget, V T.C.A. Local Government Code 1102.001 et seq Sec. 9. Certification: copies made available. A copy of the budget, as finally adopted, shall be filed with the City Secretary. The final budget shall be printed, mimeographed, or otherwise reproduced and sufficient copies shall be made available for the use of all offices, agencies and for the use of interested persons and civic organizations. Sec. 10. Defect shall not invalidate the tax levy. Errors or defects in the form or preparation of the budget or the failure to perform any procedural requirements shall not nullify the tax levy or the tax rate. 1-7 CITY OF EULESS FISCAL POLICIES I. INTRODUCTION A. Purpose Statement — The City of Euless has an important responsibility to its citizens to carefully account for public funds, to manage municipal finances wisely, and to plan for the adequate funding of services desired by the public. The overriding goal of the Fiscal Policies is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City's fiscal management include integrity, prudent stewardship, planning, accountability, and full disclosure. The purpose of the Fiscal Policies is to provide guidelines for the Director of Finance in planning and directing the City's day to day financial affairs and in developing recommendations to the City Manager and City Council. The scope of the policies spans accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash management, expenditure control, and debt management. B. Annual Review of Policies — These policies will be reviewed administratively by the Finance Director and City Manager and will be presented to the City Council for approval of any significant changes. II. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. Accounting — The Director of Finance is the City's Chief Accountant and is responsible for establishing the chart of accounts and for properly recording financial transactions. B. Accounts Receivable — This asset account reflects amounts owed to the City from citizens, companies, or other governmental entities. Delinquent accounts will be pursued. C. External Auditing 1. The City will be audited annually by outside independent accountants (auditors). The auditors must be a CPA firm of national reputation and must demonstrate that they have the breadth and depth of staff to conduct the City's audit in accordance with generally accepted auditing standards and contractual requirements. The auditor's report on the City's financial statements will be completed and submitted to City staff within 120 days of the City's fiscal year end, and the auditor's management letter will be presented to the City staff accordingly. An interim management letter will be issued prior to this date if any materially significant internal control weaknesses are discovered. 2. The Auditors are accountable to the City Council and will have access to direct communication with the City Council if the City staff is unresponsive to auditor recommendations or if the auditors consider such communication necessary to fulfill their legal and professional responsibilities. 3. Auditor Rotation — The City will not require auditor rotation, but will circulate requests for proposal for audit services at least every five years. D. Internal Auditing — The City recognizes the need for an internal audit function to provide independent, unbiased and objective reviews and assessments of the business activities, operations, financial systems and internal accounting controls of the City and some of its business partners. The reviews and assessments are conducted in order to instill confidence to citizens and stakeholders that resources are responsibly and effectively managed in order to achieve intended results. The City shall devote resources, as available, to conduct operational, financial and performance audits, selected as a result of risk analysis and assessment process. The internal audit function will report directly to the City Manager's Office. E. External Financial Reporting — The City will prepare and publish a comprehensive annual financial report (CAFR). The CAFR will be prepared in accordance with generally accepted accounting principles and will be presented annually to the Government Finance Officers Association (GFOA) for evaluation and awarding of the Certificate of Achievement for Excellence in Financial Reporting. 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. III. 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 Planninq — The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be fully costed, so that these costs can be considered in the operating budget. E. Alternate Resources — Where applicable, assessments, impact fees, pro-rata charges, or other user - based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small citywide drainage projects. Single large drainage projects may be funded by debt. F. Debt Financing — Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. G. Infrastructure Maintenance — The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually so that repairs will be made amounting to a designated percentage of the value of the streets. H. Reporting — Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. VI. REVENUE MANAGEMENT A. Simplicity — The City will strive to keep the revenue system simple, which will result in a decrease of compliance costs for the taxpayer or service recipient and a corresponding decrease in avoidance to pay. The City will avoid nuisance taxes, fee, or charges as revenue sources. B. Certainty — An understanding of the revenue source increases the reliability of the revenue system. The City will try to understand its revenue sources, and enact consistent collection policies so that assurances can be provided that the revenue base will materialize according to budgets and plans. C. Eguity — The revenue system of the City will strive to maintain equity in its structure. That is, the City will seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customers. However, it is recognized that public policy decisions may lead to subsidies in certain circumstances, e.g., homestead tax exemption. D. Administration — The benefits of a revenue will exceed the cost of producing the revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost, cost of services analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. 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. 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 attorneys contract. Annual performance criteria will be developed for the attorney. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by seeking additional revenue sources and attempting to expand and diversify the City tax base. J. Exemptions — In order to maintain stability of funds for the City, it is the Council's intentions for the exemptions presently allowed by the City to be continued with no allowance for additional exemptions. Tax abatements should be used selectively and only when a good chance exists of economic return exceeding the loss. K. User -Based Fees — For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be an annual review of fees and charges to ensure that fees provide adequate coverage of costs of services. L. Property Tax Distribution — The percentage of the tax rate allocated to the General Fund is the percent equal to the Maintenance and Operations portion of the total tax rate. The allocation of the tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate. Debt service should not exceed 40% except for extraordinary and temporary reasons. M. Proprietary — Proprietary funds will pay the General Fund for direct services rendered. Additionally, the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to compensate the General Fund for the lost revenue that would be payable from a privately owned utility. N. Franchise Agreements — The City will monitor the status of existing financial agreements and take necessary actions to negotiate new agreements as they near expiration or as they need revisions to best serve the citizens of Euless. O. General and Administrative Charges_— A method will be maintained whereby the General Fund may impose a charge to the proprietary funds for general and administrative services (indirect costs) performed on the enterprise funds' behalf. P. Utility Rates — The City will review and adopt utility rates that will generate revenues required to fully cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital needs. This policy does not preclude drawing down cash balance to finance current operations. However, it is best that any extra cash balance be used instead to finance capital projects. Q. Interest Income — Interest earned from investment of available moneys, whether pooled or not, will be distributed to the funds in accordance with the operating and capital budgets which, wherever possible, will be in accordance with the equity balance of the fund from which moneys were provided to be invested. M 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. Prom t 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. VI11. 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. 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 • 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 Et 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 Y4o 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 Et Expenditures General Fund Revenues FY2019-2020 Sales & Uses Taxes Property Taxes 31% 39% Licenses/Permits _t 1% x1 Miscellaneous 2% Franchise Fees 10% Transfers 7% Fines & Fees Interest 9% 1% Proposed FY19 Budget to General Fund Actual Budget Estimated Budget FY20 Proposed Revenues FY 18 FY 19 FY 19 FY 20 $ Diff % Diff. Property Taxes $ 13,562,866 $ 15,155,605 $ 15,111,705 $ 17.108,713 $ 1,953,108 13% Prior Year Property Taxes $ 18,776 $ 30,000 $ - $ 15,000 $ (15,000) (50%) Penalties & Interest $ 57,875 $ 65,000 $ 56,587 $ 50,000 $ (15,000) (23%) Sales Tax $ 10,106,402 $ 10,487,214 $ 10,393,254 $ 10,529,080 $ 41,866 0% Additional Sales Tax $ 2.592,201 $ 2,706,739 $ 2,683,250 $ 2,723,192 $ 16,453 1% Mixed Drink Tax $ 154,035 $ 171,075 $ 129,064 $ 188,890 $ 17,815 10% Electric Franchise $ 1,805,014 $ 1,700,266 $ 1,694,111 $ 1,700,266 $ - 0% Gas Franchise $ 444,043 $ 430,000 $ 400,000 $ 415,000 $ (15,000) (3%) Telephone Franchise $ 284,053 $ 268,000 $ 265,000 $ 50,000 $ (218,000) (81%) Sanitation Service $ 253,808 $ 252,000 $ 267,851 $ 275,000 $ 23,000 9% Recycling Franchise Fee $ 20,701 $ 20,225 $ 22.000 $ 22,500 $ 2,275 11% Cable Franchise Fee $ 591,685 $ 580,000 $ 553,000 $ 425,000 $ (155,000) (27%) W&WW Franchise Tax $ 1,293,478 $ 1,298,677 $ 1,298,677 $ 1,302,654 $ 3,977 0% Other Permits $ 31,111 $ 26,000 $ 31,000 $ 30,000 $ 4,000 15% Health Permits $ 73,000 $ 70,000 $ 80,000 $ 85,000 $ 15,000 21% Fire Permits $ 124,749 $ 90,000 $ 90,000 $ 90.000 $ - 0% Contractor Regulatory License $ 60,400 $ 65,000 $ 60,000 $ 60,000 $ (5,000) (8%) Minimum Housing $ 92,134 $ 79,015 $ 70,410 $ 65,000 $ (14,015) (18%) Misc. Permits and Fees $ 46,980 $ 45,000 $ 52,110 $ 51,140 $ 6,140 14% Building Permits $ 1,446,746 $ 300,000 $ 1,500,000 $ 300,000 $ - 0% Swimming Pools/Concessions $ 224,213 $ 230,000 $ 230,000 $ 230,000 $ 0% Auto Theft Task Force Grant $ 92,180 $ 95,000 $ 89,000 $ 95,000 $ - 0% School Resource Officers $ 323,272 $ 325,000 $ 331,350 $ 331,350 $ 6,350 2% Municipal Court $ 2,571,711 $ 2,513,980 $ 2,317,160 $ 2,407,050 $ (106,930) (4%) Library Fees $ 27,553 $ 20,100 $ 16,500 $ 16,100 $ (4,000) (20%) Ambulance Fees $ 1,005,170 $ 1,010,000 $ 869,000 $ 850,000 $ (160,000) (16%) Alarm Revenue $ 113,213 $ 130,000 $ 109,400 $ 120,000 $ (10,000) (8%) Jail Revenue $ 192,555 $ 2007000 $ 192,500 $ 200,000 $ - 0% Interest Income $ 256,724 $ 170,000 $ 330,000 $ 255,000 $ 85,000 50% Miscellaneous $ 129,576 $ 105,174 $ 89,039 $ 84,424 $ (20,750) (20%) Tower Lease $ 503,326 $ 505,570 $ 505,570 $ 530,200 $ 24,630 5% Betterment/Contributions $ 15,502 $ 15,000 $ 15,000 $ 15,000 $ - 0% Issuance of Debt $ 3,268,911 $ - $ - $ - $ - 0% Transfers $ 2,844,592 $ 2,979,037 $ 2,969 522 $ 2,974,949 $ (4,088) 0% TOTAL REVENUES $ 44,628,555 $ 42,138,677 $ 42,822,060 $ 43,595,508 $ 19456,831 3% Use of Reserves $ - $ 2,494,858 $ 713,143 $ 3,954,091 $ 1,459,233 58% TOTAL RESOURCES $ 44,628,555 $ 44,633,535 $ 43,535,203 $ 47,549,599 $ 2,916,064 7% 2-1 GENERAL FUND FY2020 REVENUE ASSUMPTIONS NUE SOURCE ASSUMPTIONS Proxes 7Year Projection based on tax rate of 46.25¢ on certified appraisals from Tarrant Appraisal District. Prioroperty Taxes Projected to decline from FY19 budget based on historic trends. Penalties & Interest Projected to decline from FY19 budget based on historic trends. Sales Tax Projected a slight increase from FY19 budget. Additional Sales Tax Based on 25% of projected sales tax revenues without TIF allocation. Mixed Drink Tax Projected to increase with new development. lectric Franchise Projection to remain flat with FY19 budget. [GasFranchise Projected decrease from FY19 budget based on actual ollectionelephone Access Line Fees Decreased based on legislative action. Sanitation Services Franchise Increase from FY19 budget based on approved rates. Recycling Franchise Projected to increase slightly based on historical trend. Cable Franchise Projected decrease from FY19 estimates based on historic trends and legislative actions. Water & Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Projected to increase slightly based on historical trend. Health Permits Projected to increase from FY19 budget due to food establishment known increases from development. Fire Permits Projected to remain flat with FY19 budget. Contractors Regulatory License Projected to decrease slightly from FY19 budget. Minimum Housing Projected decrease due to the continued efforts of apartments achieving Tier 1. Miscellaneous Permits and Fees Projected slight increase from FY19 budget. Building Permits Projected to decrease from FY19 estimate 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 decrease from FY19 budget. Library Fees Projected to decrease from FY19 estimates due to library remodel. Ambulance Fees Projection of a slight decrease from FY19 estimates. Alarm Revenue Projected to decrease from FY19 budget. Jail Revenue Projected to remain flat with FY19 budget. Interest Income Projected to increase from FY19 budget based on a slowing market outlook but higher investable balances. Miscellaneous Projected slight decrease from FY19 budget. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY19 budget. 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 Analvsis $60.0 $50.0 $40.0 0 c $30.0 Cn m $20.0 m $10.0 $0.0 FY2016 FY2017 FY2018 FY2019 BUD* FY2019 EST FY2020 PROP ■Property Taxes ® Franchise Fees o Sales & Use Taxes OFines & Fees oLicenses & Permits ■Interest Income ■Int'gov't./Trans./Misc. FY19 Budget to REVENUE ACTUAL ACTUAL ACTUAL BUDGETED ESTIMATED PROPOSED FY20 Proposed SOURCE FY2016 FY2017 FY2018 FY2019* FY2019 FY2020 % Diff Property Taxes $ 11,164,933 $ 12,390,631 $ 13,639,517 $ 15,250,605 $ 15,168,292 $ 17,173,713 12.61% Franchise Fees $ 4,320,999 $ 4,330,670 $ 4,692,782 $ 4,549,168 $ 4,500,639 $ 4,190,420 (7.89%) Sales & Use Taxes $ 12,697,947 $ 13,222,232 $ 12,852,638 $ 13,365,028 $ 13,205,568 $ 13,441,162 0.57% Fines & Fees $ 4,834,627 $ 4,311,216 $ 4,134,415 $ 4,104,080 $ 3,734,560 $ 3,823,150 (6.85%) Licenses & Permits $ 1,717,416 $ 2,019,494 $ 1,875,120 $ 675,015 $ 1,883,520 $ 681,140 0.91% Interest Income $ 97,775 $ 140,239 $ 256,724 $ 170,000 $ 330,000 $ 255,000 50.00% Int'gov't./Trans./Misc. $ 3,777,938 $ 4,069,780 $ 7,177,359 $ 4,024,781 $ 3,999,481 $ 4,030,923 0.15% TOTAL REVENUES $ 38,611,635 $ 40,484,262 $ 44,628,555 $ 42,138,677 $ 42,822,060 $ 43,595,508 3.46% Property Taxes 28.92% 30.61 % 30.56% 36.19% 35.42% 39.39% 33.52% Franchise Fees 11.19% 10.70% 10.52% 10.80% 10.51 % 9.61 % 10.56% Sales & Use Taxes 32.89% 32.66% 28.80% 31.72% 30.84% 30.83% 31.29% Fines & Fees 12.52% 10.65% 9.26% 9.74% 8.72% 8.77% 9.94% Licenses & Permits 4.45% 4.99% 4.20% 1.60% 4.40% 1.56% 3.53% Interest Income 0.25% 0.35% 0.58% 0.40% 0.77% 0.58% 0.49% Int'gov't./Trans./Misc. 9.78% 10.04% 16.08% 9.55% 9.34% 9.25% 10.67% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 99.99% 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. Property taxes have regained their status as the top revenue source coming in at an average of 33.52% of total revenues. Current trends indicate less reliance upon sales tax as this revenue stream has declined to second largest at 31.29%. Intergovermental/Transfers/Misc rank third making up approximately 10.67% of total revenues. Franchise fees and Fines & Fees round out the top five largest sources at 10.56% and 9.94%, respectively. Other sources combined make up just over 4% of the total. Recent trends are showing less reliance on other sources of revenues and more on the sales and use and property taxes. * Some accounts have been recategorized to provide consistent presentation. 2-3 General Fund Expenditures Emergency Management $ 39,918 $ 56,770 $ 56 7A .v $ by 10, ivi 58,095 J $ (7tf,uI U) 1,325 (1%) 2% Police Code Compliance $ 1,673,392 $ 1,754,218 $ 1,754,218 $ 1,919,126 $ 164,908 9% Police Administration $ 1,049,311 $ 1,100,434 $ 1,195,010 $ 1,128,054 $ 27,620 3% Police Patrol $ 5,624,514 $ 5,880,980 $ 5,880,980 $ 6,116,071 $ 235,091 4% Police CID $ 1,677,621 $ 1,745,815 $ 1,745,815 $ 1,794,441 $ 48,626 3% Police Service $ 2,066,501 $ 2,301,329 $ 2,301,329 $ 2,271,077 $ (30,252) (1%) Police Detention $ 1,541,810 $ 1,633,638 $ 1,633,638 $ 1,643,113 $ 9,475 1% Total-Po1ice $ 13,673,067 $ 14,473,184 $ 14,567,760 $ 14,929,977 $ 456,793 3% Fire Marshal/Education $ 603,515 $ 647,537 $ 647,537 $ 676,001 $ 28,464 4% Fire Administration $ 552,516 $ 555,136 $ 555,136 $ 578,037 $ 22,901 4% EMS/Suppression $ 9,109,167 $ 9,319,870 $ 9,319,870 $ 9,690,644 $ 370,774 4% Total -Fire $ 10,265,198 $ 10,522,543 $ 10,522,543 $ 10,944,682 $ 422,139 4% Information Services $ 352,927 $ 682,820 $ 682,820 $ 756,910 $ 74,090 11% Human Resources $ 387,096 $ 437,783 $ 437,783 $ 458,914 $ 21,131 5% Facility Maintenance $ 1,036,974 $ 1,095,480 $ 1,095,480 $ 1,134,199 $ 38,719 4% Libra $ 783,814 $ 807,535 $ 807,535 $ 827,337 $ 19,802 2% Total - Administrative Services $ 2,560,811 $ 3,023,618 $ 3,023,618 $ 3,177,360 $ 153,742 5% Planning & Development $ 295,322 $ 321,777 $ 321,777 $ 316,798 $ (4,979) (2%) Inspection Services $ 380,329 $ 395,426 $ 395,426 $ 406,541 $ 11,115 3% Total -Development $ 675,651 $ 717,203 $ 717,203 $ 723,339 $ 6,136 1% Recreation $ 645,510 $ 722,417 $ 722,417 $ 688,616 $ (33,801) (5%) Parks $ 1,340,942 $ 1,424,511 $ 1,424,511 $ 1,492,597 $ 68,086 5% Aquatics $ 141,551 $ 156,460 $ 156,460 $ 156,460 $ - 0% Senior Center $ 241,765 $ 283,240 $ 283,240 $ 301,553 $ 18,313 6% Recreation Admin. $ 76,464 $ 82,723 $ 82,723 $ 101,609 $ 18,886 23% Total -Parks & Comm Srvcs $ 2,446,232 $ 2,669,351 $ 2,669,351 $ 2,740,835 $ 71,484 3% Street Maintenance $ 1,419,163 $ 2,354,700 $ 2,354,700 $ 2,368,916 $ 14,216 1% Animal Control $ 284,897 $ 307,551 $ 307,551 $ 327,586 $ 20,035 7% City Engineer $ 72,677 $ 79,324 $ 79,324 $ 81,819 $ 2,495 3% Total - Public Works $ 1,776,737 $ 2,741,575 $ 2,741,575 $ 2,778,321 $ 36,746 1% Legal Services $ 134,673 $ 175,000 $ 175,000 $ 175,000 $ - 0% Non -Departmental $ 7,643,157 $ 5,037,692 $ 4,943,116 $ 5,352,605 $ 314,913 6% Betterment $ 2,949 $ 15,000 $ 15,000 $ 15,000 $ - 0% Total - Non -Depart. $ 7,780,779 $ 5,227,692 $ 5,133,116 $ 5,5425605 $ 314,913 6% Total Operating Expenses $ 41,538,400 $ 42,104,564 $ 42,104,564 $ 43,577,488 $ 1,472,924 3% Capital Expenses $ 1,984,930 $ 2,494,858 $ 1,430,639 $ 3,954,091 $ 1,459,233 58% Total Expenses $ 43,523,330 $ 44,599,422 $ 43,535,203 $ 47,531,579 $ 2,932,157 7% 2-4 PROPERTY TAXES Estimated Revenues FY20 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $4,392,681,817 $4,392,681,817 TIF Increment Value $176,087,880 Proposed Tax Rate per $100 Valuation 0,377974 0.084526 Estimated Tax Levy $16,603,195 $3,712,958 Est. Percent of Collection (O&M and I&S) 97.50% 100.00% General Fund Collections $16,188,115 Ceiling Revenues $920,598 Estimated Fund Collections $17,108,713 $3,712,958 Proposed Fund Distribution Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance - General Fund 0.377974 81.72% $17,108,713 $ 2,723,192 $ 19,831,905 Interest and Sinking - Debt Service Fund 0,084526 18.28% $3,712,958 $ - $ 3,712,958 TOTAL 0.462500 100.00% $20,821,672 $ 2,723,192 $ 23,544,864 Ten Year Breakdown of Tax Rate 0.500000 0.450000 0.400000 = 0.350000 O 0.300000 _7 f6 � 0.250000 O O 0.200000 d d 0.150000 w 0,100000 U 0.050000 0.000000 2011 2012 2013 2014 2015 2016 2017 2018 2019 Proposea 2020 ■ Interest & Sinking ❑ O eratin & Maintenance Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 2011 0.343905 0,126095 0.470000 2012 0.345388 0.124612 0.470000 2013 0.355130 0.114870 0.470000 2014 0.360619 0.109381 0.470000 2015 0.364505 0.102995 0.467500 2016 0.366571 0.100929 0.467500 2017 0.363053 0,099447 0.462500 2018 0.361056 0.101444 0.462500 2019 0.371710 0.090790 0.462500 Proposed 2020 0.377974 0.084526 0.462500 2-5 Property Tax Revenues YTD Collection Review As of June 30, 2019 Revenue Type FY 2018-19 FY 2017-18 CY Increase/ (Decrease) from PY % of Change from PY Current Year $ 19,720,689 $ 18,084,681 $ 1,636,008 9.0% Prior Year $ (1,210) $ 16,870 $ (18,080) (107.2%) Penalty & Int. $ 59,069 $ 57,664 $ 1,405 2.4% Total $ 19,778,548 $ 18,159,215 $ 1,619,333 8.9% Note: Collections include General & Debt Service, and City portion of TIRZ property tax. Property Tax Monthly Revenues Current Year Collections Month FY 2018-19 FY 2017-18 CY Increase/ (Decrease) from PY % of Change from PY October $ 344,385 $ 62,986 $ 281,399 446.8% November $ 801,417 $ 941,776 $ (140,359) (14.9%) December $ 5,409,075 $ 3,011,410 $ 2,397,665 79.6% January $ 6,443,298 $ 8,445,238 $ (2,001,940) (23.7%) February $ 6,369,250 $ 5,404,668 $ 964,582 17.8% March $ 75,666 $ 103,845 $ (28,179) (27.1%) April $ 78,640 $ 49,046 $ 29,594 60.3% May $ 75,700 $ 6,551 $ 69,149 1055.5% June $ 123,258 $ 59,161 $ 64,097 108.3% July August September FYTD Total $ 19,720,689 $ 18,084,681 $ 1,636,008 9.0% Note: Collections do not include Penalties or Interest. Property Tax Revenues by Month Current Year Collections $9 $8 $7 C $6 O $5 $4 $3 -- I $2 I $1 T $ �-- Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep ■ FY 2018-19 to FY 2017-18 2-6 N v Summary City of Euless of 1¢ General Sales Tax FY 2016.16 Monthly YTD % of Total FY 2016-17 Monthly YTD % of Total FY 2017.18 Monthly % of YTD Total FY 2018-19 Monthly YTD Monthly In from PY % Of Projected Mo % of Change from PY FY 2018-19 Projected Projected Over/(Under) Budget $ 10.826,957 Oct $ 823,195 $ 823,195 8% $ 858,822E$2,688,7i 858,822 8% $ 818,656 $ 818,656 8% $ 923,523 $ 923,523 $ 104,867 8% 12.81% $ 11,560,073 $ 733.116 Nov $ 971,736 $ 1,794,931 18% $ 980,6271,839,449 449 17% $ 1,003,683 $ 1,822,339 18% $ 922,890 $ 1,846,413 $ (80,793) 17% 8.05% $ 10,584,820 $ (242.137) Dec $ 809,209 $ 2,604,139 26% $ 849,262 1 25% $ 810 074 $ 2 632412 25% $ 825 377 $ 2 671790 $ 15303 25% 1.89% $ 10 541 056 $ 285 901Jan $ 663820 $ 3 267 959 32% $ 8433163532 027 33% $ 776 953 $ 3 409 366 33% $ 812452 $ 3484243 $ 35 499 33% 4.57% $ 10538813 $ 28814Feb $ 964 265 $ 4 232 225 42% $ 1 108 8864 640 913 44% $ 960 155 $ 4 369 521 42% $ 1 078 864 $ 4563 107 $ 118 709 43% 12.36% $ 10 634 660 $ 192 297Mar $ 752501 $ 4 984725 49% $ 8147735455686 51% $ 768 965 $ 5 138486 50% $ 716 252 $ 5 279359 $ 52 713 50% 6.86% $ 10 464 577 E 362 380Apr $ 772525 $ 5 757 251 57% $ 740 6886 196 374 58% $ 577037 5 715 523 55% $ 719 672 $ 5 999 031 $ 142 634 57% 24.72% $ 10577 270 $ 249 687May $ 997088 $ 6 754339 66% $ 1 008 1037204 477 68% $ 1 013 314 $ 6 728 837 65% $ 1012 262 $ 7011 293 $ 1 052 66% 0.10% $ 10 567 632 $ 259325Jun $ 800508 $ 7 554 846 74% $ 809 8128 014 289 76% $ 850 681 $ 7 579 518 13% $ 161,240 $ 7 872 533 1 10 558 74% 1.24% $ 10,601,242 $ (225,715) Jul $ 808,570 $ 8,363,416 82% $ 841,804 $ 8,856,092 83% $ 880,530 $ 8 460 049 82% $ 871,588 $ 8 744 120 $ 8 943 82% 1.02% $ 10,602,975 $ (223,982) Aug $ 972,880 $ 9,336,297 92% 1 $ 983,637 1 9 839 729 92% $ 1,003,258 $ 9,463,306 91 % 8a $ 824,363 $ 10160659 100% $ 810458 $ 10,650186 100% 1 $ 881231 1 $ 10344537 1 100% AVG: $ 846,722 AVG: $ 887,516 AVG: $ 862.045 AVG: $ 874,412 HE $ 997,088 HI: $ 1,108,886 Hl: $ 1,013,314 HI: $ 1,078,864 LO: $ 663,820 LO: $ 740,688 LO: $ 577,037 LO: $ 716,252 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 Includes General and TIRZ Funds. IVGIIGICII JQIGJ ILIA r\CVCIIUCI I 1 i Ir% Wd Dec Jan Feb --� Mar Apr May - Jun o FY 2015-16 a FY 2016-17 FY 2017-18 ■ FY 2018-19 Jul Aug Sep City of Euless Summary of 1/40 Additional Sales Tax FY 2016-16 Monthly YTD % of Total FY 201647 Monthly YTD %of Total FY 2017-18 Monthly YTD % of Total FY 2018-19 Monthly YTD Monthly Inc/(Dec) from PY % of Projected Mo%of Change from PY FY 2018-19 Projected Projected Overl(Under) Budget $2 708 739 Oct $ 205,799 $ 205,799 8% $ 214,705 $ 214,705 8% $ 204,864 $ 204,664 8% $ 230,881 1 $ 230,881 $ 26,217 8% 12.81 % $ 2,890 018 $ 183,279 Nov $ 242.934 $ 448,733 18% 111 245,157 $ 459,862 17% $ 250,921 $ 455,585 18% $ 230,723 1 $ 461,803 $ (20,198) 17% 8.05 % $ 2,646,205 $ (60,534) Dec $ 202,302 $ 651,035 26% $ 212,318 111 672,178 25% $ 202,518 $ 658,103 25% $ 208,344 $ 687,948 $ 3,820 25% 1.89% $ 2,635,284 $ 1,475 Jan $ 165,955 $ 816,990 32% $ 210,829 $ 883,007 33% $ 194,238 $ 852,341 33% $ 203,113 $ 871,061 $ 8,875 33% 4.57% $ 2,634,703 $ (72,036) Feb $ 241,066 $ 1.058 056 42% $ 277,221 $ 1,160,228 44% $ 240,039 $ 1,092,380 42% $ 269,716 $ 1,140,777 $ 29,677 43% 12.36% $ 2,658 885 E (48,074) Mar $ 188,125 $ 1,248181 49% $ 203,693 $ 1,363,922 51% $ 192241 $ 1284622 50% $ 179063 $ 1319840 $ 13178 50% 6.88% $ 2618144 E 90595 Apr $ 193,131 $ 1.439 313 57% $ 185,172 $ 1,549,094 58% $ 144,259 $ 1,428,881 55% $ 179,918 $ 1,499,758 $ 35,659 57% 24.72% $ 2,644,317 $ (62,422) May $ 249,272 $ 1,688 585 86% $ 252,026 $ 1,801,119 68% $ 253,328 $ 1,682,209 85% $ 253,065 $ 1,752 823 $ 2e3 66% 0.10% $ 2,641,908 $ (64,831) Jun $ 200 127 $ 1 888 712 74% $ 202,453 1 2 003 572 75% $ 212 670 $ 1,894,HI 73% $ 215 310 E 1,988,133 1 2 840 74% 1.24% 1 2 852 310 $ 5e 429 Jul $ 202 143 S 2,090 854 82% $ 210 451 $ 2 214 023 83% $ 220 133 E 2,115 012 82% $ 217 897 $ 2,188,030 $2 238 82% 1.02% $ 2 850,744 S 55 995 Aug $ 43,220 $ 2,334,074 92% 1 $ 245.909 1 $ 2,459,932 92% 1 $ 250,814 1 $ 2,355,827 91% Se $ 206,091 $ 2,540,165 1 100% 1 $ 202,614 1 $ 2,662,547 100% 1 $ 220,308 1 $ 2,586,134 100% AVG: $ 211,680 HI: $ 249,272 LO: $ 165,955 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $60,000 T I U a L, 100,WU a mule J.38% AVG: $ 221,879 AVG: $ 215,511 AVG: $ 218,603 HI: $ 277,221 HI: $ 253,328 HI: $ 269,718 LO: $ 185,172 LO: $ 144,259 LO: $ 179,083 r Oct i� I� Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep n FY 2015-16 to FY 2016-17 at FY 2017-18 ■ FY 2018-19 Gross Receipts Revenues As of June 30, 2019 CY Annual Budget CYTD Actual % of Budget Collected PY Annual Budget PYTD Actual % of Change CY to PY Electric $ 1,700,266 $ 1,328,282 78.1% $ 1,683,432 $ 1,293,115 2.7% Gas $ 430,000 $ 320,907 74.6% $ 380,000 $ 362,783 -11.5% Telephone $ 268,000 $ 129,301 48.2% $ 309,000 $ 158,153 -18.2% Sanitation $ 252,000 $ 197,745 78.5% $ 232,800 $ 189,407 4.4% Recycling $ 20,225 $ 16,288 80.5% $ 19,200 $ 15,392 5.8% Cable $ 580,000 $ 271,369 46.8% $ 658,000 $ 288,823 -6.0% Water/WW Utility $ 1,298,677 $ 872,075 67.2% $ 1,222,844 $ 884,164 -1.4% Total Gross Receipt Taxes $ 4,549,168 $ 3,135,967 68.9% $ 4,505,276 $ 3,191,837 -1.8% 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 1.8% less than prior year. Oncor makes quarterly payments for Electric fees, which are based on kilowatt hours provided to customers within the City of Euless. This source represents 4.03% of the General Fund budgeted revenues. Gas payments are equal to 5% of the gross receipts on a quarterly basis. These receipts represent 1.02% of the General Fund budgeted revenues. Telephone companies make payments based on a fee per number of access lines. This source represents 0.64% of General Fund budgeted revenues. Republic Services makes monthly payments which are equal to 5% of sanitation gross receipts. These receipts represent 0.60% 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 1.38% 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 3.08% of the General Fund budgeted revenues. 2-9 City of Euless Municipal Court Revenues FY 2016-17 FY 2017-18 FY 2018-19 Month MONTHLY CUMULATIVE % of Total MONTHLY % CHANGE PY % of MONTHLY CUMULATIVE Total MONTHLY % CHANGE PY MONTHLY CUMULATIVE MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $ 2,604,980 October $ 235,353 $ 235,353 9 % -22.1 % $ 286,990 $ 286,990 11 % 21.9% $ 234,252 $ 234,252 -18.4% $ 2,394,447 $ 210,533 November $ 187,950 $ 423,303 16% -25.7% $ 203,702 $ 490,692 18% 8.4% $ 170,193 $ 404,445 -16.5% $ 2,362,680 $ (242,300 December $ 173,786 $ 597,089 22% -21.4% $ 177,620 $ 668,312 25% 2.2% $ 164,239 $ 568,684 -7.5% $ 2,399,608 $ 205,372 Janua $ 190,510 $ 787,599 29% -17.2% $ 223,551 $ 891,863 33% 17.3% $ 211,027 $ 779,711 -5.6% $ 2,47B,895 $ 126,085 Februa $ 284,182 $ 1,071.781 40% -35.4% $ 270,676 $ 1,162,539 44% -4.8% $ 196,003 $ 975,714 -27.6% $ 2,331,749 $ 273,231 March $ 328,807 $ 1.400.588 52% 7.3% $ 258,471 $ 1,421,010 53% -21.4°% $ 247.039 $ 11222,753 -4.4% $ 2,314,002 $ (290,978 197,221 $ 1,597.809 60% -3.6% $ 280,667 $ 1,701,677 64% 42.3% $ 224,875 $ 1,447,628 -19.9% $ 2,342,716 $ (262,264$ 198,641 $ 1,796,450 67% -27.9% $ 203,057 $ 1,904,734 71% 2.2% $ 171,244 $ 1,618,872 -15.7% $ 2,335,510 $ (269,470) $ 231,245 $ 2,027,695 76% 3.8% $ 204,820 $ 2,109,554 79% -11.4% $ 128,699 $ 1,747,571 -37.2% $ 2,255,472 $ 349,508$ 231,320 $ 2,259,015 85% 9.9°/ $ 201,578 $ 2,311,132 87% -12.9% K$ $ 218,851 $ 2,477,866 93% -7.7% $ 201,707 $ 2,512,839 94% -7.8% $ 194,878 $ 2,672,745 100% 3.7% $ 154,204 $ 2,667,043 100% -20.9% $ 2,672,745 $ 2,667,043 $ 1,747,571 17.16% Municipal Court Monthly Revenues $350 e $300 o $250 $200 - I CU ' $150 I H 3 $100 C i $50 j I Ii October November December January February March April May June July August September FY 2016-17 ®FY 2017-18 ■ FY 2018-19 Juvenile Case Fund Revenues are included. City of Euless Case Volume Analysis Month FY 2016-17 FY 2017-18 1 FY 2018-19 C ity DFW Monthly Total Cumulative Total City DFW Monthly Total Cumulative Total City DFW Monthly Total Cumulative Total MO % Change from PY YTD % Change from PY Oct 1,817 61 1,878 1,878 2,612 109 2,721 2,721 1,946 106 2,052 2,052 -24.59% -24.59% Nov 1,601 67 1,668 3,546 2,096 123 2,219 4,940 1,708 101 1,809 3,861 -18.48% -21.84% Dec 1,388 105 1,493 5,039 1,411 107 1,518 6,458 1,451 123 1,574 5,435 3.69% -15.84% Jan 1,711 83 1,794 6,833 1,802 112 1,914 8,372 1,730 187 1,917 7,352 0.16% -12.18% Feb 1,928 106 2,034 8.867 1,925 124 2,049 10,421 1,523 140 1,663 9,015 -18.84% -13.49% Mar 2,178 107 1 2,285 11.152 2,135 1 162 2,297 12,718 1,538 144 1,682 10,697 -26.77% -15,89% Apr 1,862 105 1,967 13.119 2,312 214 2,526 15,244 2,025 165 2,190 12,887 -13.30% -15.46% May 2,233 107 2,340 15,459 2,017 176 2,193 17,437 1,785 174 1,959 14,846 -10.67% -14.86% Jun 2,032 78 2,110 17,569 1,756 155 1,911 19,348 1,619 125 1,744 16,590 -8.74% -14.25% Jul 2,201 153 2,354 19,923 1,583 206 1,789 21, 337 Aug21510 125 2,635 22,558 1,943 150 2,093 23,230 Sep 2,422 81 2,503 25,061 1,734 137 1,871 25,101 YTD Total 23,883 1,178 25,D61 23,326 1,775 25,101 1 15,325 1 1,265 16,590 %of Totall 95.3% 4.79/6 100.o%l 1 92.9%1 7.1 % 100.07/. 1 92.4%1 7.6%1 100.0% N Municipal Court 3,000 2,500 2,000 1,500 1,000 500 0 OFY 2018-19 DFW Airport iiiiiiiiiiiFY 2018-19 City of Euless i -*--FY 2017.18 Totals Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Comparison of FY 2017-18 to FY 2018-19 City of Euless Development Revenues FY 2016-17 FY 2017-18 FY 2018-19 Month MONTHLY YTD of Total MONTHLY % of YTD Total MONTHLY YTD MONTHLY % CHANGE PY FYE PROJECTED PROJECTED VARIANCE $682,515 October $ 83,341 $ 83,341 4% $ 319,882 $ 319,882 17% $ 72,667 $ 72,667 (77.28%) $ 688,792 $ 6,277 November $ 155,152 $ 238,493 12% $ 61,554 $ 381,436 20% $ 81,335 $ 154,002 32.14% $ 961,933 $ 279,418 December $ 80,451 $ 318,944 16% $ 131,664 $ 513,100 27% $ 127,321 $ 281,323 (3.30%) $ 1,309,107 $ 626,592 January $ 128,130 $ 447,074 22% $ 161,122 $ 674,222 36% $ 362,975 $ 644.298 125.28% $ 2,227,284 $ 1.544,769 February $ 142,300 $ 589:374 29% $ 110,937 $ 785,159 42% $ 114,714 $ 759,012 3.40% $ 2,145,200 $ 1,462,685 March $ 249,125 $ 838,499 41% $ 82,197 $ 867,356 46% $ 162,111 $ 921,123 97.22% $ 2,107,517 $ 1,425,002 April $ 95,273 $ 933,772 46% $ 153,513 $ 1,020,869 54% $ 128,378 $ 1,049,501 (16.37%) $ 2,093,464 $ 1,410,949 May $ 181,376 $ 1,115,148 55% $ 163,279 $ 1,184,148 63% $ 250,109 $ 1,299,610 53.18% $ 2,204,969 $ 1,522,454 June $ 245,346 $ 1,360,494 67% $ 106,420 $ 1,290,568 69% $ 187,413 $ 1,487,023 76.11% $ 2,192,768 $ 1,510,253 July $ 140,096 $ 1,500,590 74% $ 223,421 $ 1,513,989 80% August $ 418,656 $ 1,919.246 95% $ 170,911 $ 1,684,900 89% September $ 108,890 $ 2,028:136 100% $ 197,800 $ 1,882,700 100% Total $ 2,028,136 $ 1,882,700 $ 1,4 77,023 15.22% Development Revenues by Month $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 October November December January o FY 2016-17 February March April © FY 2017-18 May June July ■ FY 2018-19 August September City of Euless Ambulance Revenues 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 $ 30,196 $ 7,074 $ 51,728 $ 3,801 $ 92,799 August $ 23,996 $ 6,037 $ 22,289 $ 14,289 $ 66,610 September $ 25,931 $ 3,215 $ 29,275 $ 7,510 $ 65,930 Totals $ 353,859 $ 68,082 $ 496,085 $ 87,144 $ 1,005,170 FY 2018-19 Month Medicare Medicaid Insurance Private Pay Total October $ 30,770 $ 2,389 $ 39,452 $ 12,349 $ 84,961 November $ 25,227 $ 4,460 $ 31,778 $ 6,387 $ 67,851 December $ 21,448 $ 2,542 $ 33,090 $ 14,051 $ 71,132 January $ 25,762 $ 3,807 $ 27,600 $ 1,342 $ 58,510 February $ 17,953 $ 2,970 $ 31,878 $ 8,742 $ 61,542 March $ 22,969 $ 3,463 $ 22,471 $ 1215 $ 50118 April $ 32,244 $ 4,996 $ 44,309 $ 4,153 $ 85,702 May $ 33,764 $ 5,426 $ 62,535 $ 7,473 $ 109197 June $ 28,202 $ 9,366 $ 37,221 $ 3,283 $ 78,072 Jul August September Totals $ 238,339 $ 39,418 $ 330,334 $ 58,995 $ 667,086 I i I 35% i i FY 2017-18 Year -to -Date 50% ■Medicare ❑ Medicaid ®Insurance ❑ Private Pay 8% FY 2018-19 Year -to -Date 6% 49% q6IIL 1 L 9% 1 ■Medicare ❑ Medicaid wlnsurance Private Pay 2-13 BETTERMENT FUND The following information is provided as a recap of FY 2015-16 through FY 2017-18 as well as an update for FY 2018-19 r. WIMMAKA.i . i Fund Balance, beginning $26,516 $21,841 $13,501 $26,054 $26,054 Plus Receipts: Total Citizen Contributions $14,955 $15,452 $15,502 $15,000 $11,590 Less Deductions: Total Expenditures $19,630 $23,792 $2,949 $15,000 $3,588 Fund Balance, ending $21,841 $13,501 $26,054 $26,054 $34,056 Expenditure D•2018-19 BUDGET ACTUAL 1+1=2 Program' $2,000 $97 Christmas Festival $2,600 $1,161 Honorarium 2 $10,400 $2,330 TOTAL 1 p 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 22% of all accounts make voluntary contributions. _.__... ------ Betterment Expenditures % of Year -to -Date Total ' Supports free tree program at Arbor Daze. z 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 Recycling Sanitatio 1% Wastewater 36% Other(1) 3% Penalties Reclaimed Water 1% 2% Hater 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 3% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Proposed FY19 Budget to Water & Wastewater Actual Budget Estimated Budget FY20 Proposed Revenues FY 18 FY 19 FY 19 FY 20 $ Diff % Diff. Interest Income`') $ 146,144 $ 75,000 $ 195,000 $ 250,000 $ 175,000 233% Sanitation $ 230,451 $ 224,045 $ 224,045 $ 224.045 $ - 0% Water Service $ 14,272,800 $ 14,267,612 $ 14,26T612 $ 14,330,999 $ 63,387 0% Wastewater Service $ 9,498,280 $ 9,548,020 $ 9,548,020 $ 9,500,425 $ (47,595) (0%) Reclaimed Water Service $ 607,955 $ 563,251 $ 563,251 $ 608,333 $ 45,082 8% New Meters(i) $ 76,699 $ 55,000 $ 55,000 $ 60,000 $ 5,000 9% Reconnect Fees(i) $ 224,980 $ 235,000 $ 235,000 $ 235,000 $ - 0% Inspection FeesM $ 179,999 $ 150,000 $ 150,000 $ 150,000 $ - 0% Miscellaneous(') $ 49,991 $ 35,000 $ 55,000 $ 50,000 $ 15,000 43% Penalties $ 247,193 $ 230,000 $ 230,000 $ 230,000 $ - 0% Initiations/Transfer Fees(') $ 33,150 $ 30,000 $ 30,000 $ 30,000 $ 0% Recycling Fees $ 398,465 $ 384,282 $ 384,282 $ 384,282 $ 0% Use of Rate Stabilization $ 278,494 $ 266.609 $ 266,609 $ 242,414 $ (24,195) (9%) Rate Stabilization Rebate $ (278,494) $ (266,609) $ (266,609) $ (242.414) $ 24,195 (9%) TOTAL REVENUES $ 25,966,107 $ 25,797,210 $ 25,937,210 $ 26,053,084 $ 255,874 1% Use of Reserves $ - S 473,921 $ - $ 209.032 $ (264,889) (56%) TOTAL RESOURCES $ 25,966,107 $ 26,271,131 $ 25,937,210 $ 26,262,116 $ (9,015) (0%) The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under 'Other" 3-1 WATER & WASTEWATER FUND FY20 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Interest Income Projected to increase based on market outlook and investable balances. Sanitation Services Flat with prior year budget. Water Service Consumption is estimated to decrease 2% from FY2019 year- end projections. Proposed increase of 190 per 1000 gallons with a 250 increase in the base rate for residential customers. Wastewater Service Anticipated treatment volume is estimated to decrease 3% from FY2019 budgeted volume. Proposed increase of 2¢ 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 86% of the potable water rate per tier. Sale of New Meters Slight increase compared to FY2019 budget. Reconnect Fees Projected to remain flat with FY2019 estimated. Inspection Fees Projected to remain flat with FY2019 budget. Miscellaneous Projected to increase from FY2019 budget. Penalties Projected to remain flat with FY2019 budget. Initiation & Transfer Fees Projected to remain flat with FY2019 budget. Recycling Fees Projected to remain flat with FY2019 budget. 3-2 Water & Wastewater Expenditures FY2019_2020 Non -Depart. 37% Capital 1% GIs 2% Finance 2% Public Works 2% Wastewater Treatment 19%" Water Distribution 5% Water Production 32% I ne 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 FY19 Budget to Water & Wastewater Actual Budget Estimated Budget FY20 Proposed Expenditures FY 18 FY 19 FY 19 FY 20 $ Diff % Diff. Water Office $ 457,580 $ 476,243 $ 476,243 $ 487,423 $ 11,180 2% Total -Finance $ 457,580 $ 476,243 $ 476,243 $ 487,423 $ 11,180 2% City Engineer $ 326,129 $ 369,821 $ 369,821 $ 361,538 $ (8,283) (2%) Water Production $ 8,270,474 $ 8,446,471 $ 8,446,471 $ 8,384,552 $ (61,919) (1%) Water Distribution $ 1,140.551 S 1,177,137 $ 1,177,137 $ 1,282,030 $ 104,893 9% Wastewater Treatment $ 4,541,972 $ 4,884,966 $ 4,884,966 $ 4,977,281 $ 92,315 2% Meter Services $ 65.298 $ 70,396 $ 70,396 $ 71,813 $ 1,417 2% Total -Public Works $ 14,344,424 $ 14,948,791 $ 14,948,791 $ 15,077,214 $ 128,423 1% Recycling $ 38,830 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS/Information Services $ 600,580 S 684,857 $ 684,857 $ 681,215 $ (3,642) (1%) Legal Services $ 54,616 $ 85,000 $ 85,000 $ 85,000 $ - 0% Non -Departmental $ 81863,117 $ 9,528,769 $ 9,392.609 $ 9,659,702 $ 130,933 1% Total -Non Departmental $ 9,557,143 $ 10,339,926 $ 10,203,766 $ 10,467,217 $ 127,291 1% Total Operating Expenses $ 24,359,147 $ 25,764,960 $ 25,628,800 $ 26,031,854 $ 266,894 1% Capital Expenses $ 300,225 S 473,921 $ 294,889 $ 209,032 $ 264,889 56% Total Expenses $ 24,659,372 $ 26,238,881 $ 25,923,689 $ 26,240,886 $ 2,005 0% 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 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 $ 12.50 5/8-3/4 $ 12.75 1 $ 14.61 1 $ 14.90 11/2 $ 20.47 11/2 $ 20.88 2 $ 33.91 2 $ 34.59 3 $ 68.98 3 $ 70.36 4 $ 121.61 4 $ 124.04 5 $ 191.76 5 $ 195.60 6 $ 273.62 6 $ 279.09 Residential o ume Charge per 1,000 gallons (tgals) Residential o ume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 3.88 0-2 tgals $ 4.07 3-8 tgals $ 4.81 3-8 tgals $ 5.00 9-15 tgals $ 5.38 9-15 tgals $ 5.57 16-35 tgals $ 5.91 16-35 tgals $ 6.10 Over 35 tgals $ 6.51 Over 35 tgals $ 6.70 Single Family Kesidential Rate Stabilization Refund: Single Family Residential Rate Stabilization Refund: 300 per 1,000 (tgals) up to 15 tgals/monthly 300 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 30¢/tgal $ 266,609 Estimated total refund @ 300/tgal $ 242,414 Estimated refund volume in tgals: 888,698 Estimated refund volume in tgals: 808,048 Refund not applicable to irrigation meters Refund not applicable to irrigation meters Irrigation Volume Charge per 1,000 gallons tga sIrrigation Volume Charge per 1,000 gallon ga s Tiered Rates Tiered Rates 0-2 tgals $ 5.14 0-2 tgals $ 5.33 3-8 tgals $ 5.14 3-8 tgals $ 5.33 9-15 tgals $ 5.38 9-15 tgals $ 5.57 16-35 tgals $ 5.91 16-35 tgals $ 6.10 Over 35 tgals $ 6.51 Over 35 tgals $ 6.70 Other Volume Charges per 1,000 gallons (tgals) ter Volume Charges per 1,000 gallons (tgals) Commercial & Multi -family $ 5.14 Commercial & Multi -family $ 5.33 Fire Hydrant & Gas Wells $ 10.40 Fire Hydrant & Gas Wells $ 10.59 Supplemental Irrigation $ 10.40 Supplemental Irrigation $ 10.59 Reclaimed o ume Charge per 1,000 gallons (tgals) Reclaimed o ume Charge per 1,000 gallons (tgals) Non -Boosted $ 1.79 Non -Boosted $ 1.88 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ 4.47 0-8 tgals $ 4.58 9-15 tgals $ 4.68 9-15 tgals $ 4.79 16-35 tgals $ 5.14 16-35 tgals $ 5.25 Over 35 tgals $ 5.66 Over 35 tgals $ 5.76 Construction & Gas Wells $ 8.84 Construction & Gas Wells $ 9.00 3-4 WASTEWATER SERVICE RATES Current Rates: Proposed Rates: Residential aseCharge: Residential BaseCharge: Base Charge: Base Charge: Within Corporate Limits $ 10.75 Within Corporate Limits $ 11.00 Outside Corporate Limits $ 15.25 Outside Corporate Limits $ 15.50 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 $ 4.27 Within Corporate Limits $ 4.29 Outside Corporate Limits $ 4.27 Outside Corporate Limits $ 4.29 Commercial and IndustrialCharges: Commercial and industrialCharges: Base Charge: Base Charge: Within Corporate Limits $ 10.75 Within Corporate Limits $ 11.00 Outside Corporate Limits $ 15.25 Outside Corporate Limits $ 15.50 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 $ 4.27 Within Corporate Limits $ 4.29 Outside Corporate Limits $ 4.27 Outside Corporate Limits $ 4.29 3-5 CITY OF EULESS RESIDENTIAL UTILITY RATE HISTORY WATER Year Base Rate 0-2 Taals 3-8 Taals 9-15 Taals 16-35 Taals >35 Taals FY11 $7.95 $2.27 $3.20 $3.75 $4.10 $4.66 FY12 $7.95 $2.48 $3.41 $3.98 $4.36 $4.96 FY13 $8.45 $2.48 $3.41 $3.98 $4.51 $5.11 FY14 $8.45 $2.67 $3.60 $4.17 $4.70 $5.30 FY15 $8.95 $2.97 $3.90 $4.47 $5.00 $5.60 FY16 $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 FY18 $11.75 $3.58 $4.51 $5.08 $5.61 $6.21 FY19 $12.50 $3.88 $4.81 $5.38 $5.91 $6.51 FY20 Proposed $12.75 $4.07 $5.00 $5.57 $6.10 $6.70 WASTEWATER DRAINAGE FEE 90% of Metered Lot Less Year Base Rate Water Year Than 5 Acres FY11 $6.75 $2.66 FY11 $2.50 FY12 $6.75 $2.70 FY12 $2.50 FY13 $7.25 $2.83 FY13 $2.50 FY14 $7.25 $3.19 FY14 $2.50 FY15 $7.75 $3.33 FY15 $2.50 FY16 $8.50 $3.59 FY16 $2.50 FY17 $9.50 $3.72 FY17 $2.50 FY18 $10.50 $3.98 FY18 $2.75 FY 19 $10.75 $4.27 FY 19 $2.75 FY20 Proposed $11.00 $4.29 FY20 $2.75 M.1 OTHER FUNDS, REVENUES &t EXPENDITURES All Other Enterprise Operating Funds Special Revenue Operating Funds Short -Term Motor Vehicle Rental Tax V20 EDC Sales Tax Summary of Revenues ¢ CCPD Sales Tax Summary of Revenues Internal Service Operating Funds Insurance and Benefits, CYTD Risk Management Et Workers Comp, CYTD Debt Service Operating Funds All Other Enterprise Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating funds presented within the City of Euless' Annual Operating Budget. Enterprise Funds Actual FY 18 Budget FY 19 Estimated FY 19 Proposed Budget FY 20 FY19 Budget to FY20 Proposed $ Diff % Diff. Service Center Fund: Revenues $ 1,296,112 $ 1,309,899 $ 1,313,563 $ 1,333,623 $ 23,724 2% Operating Expenses $ 1,139,855 $ 1,309,899 $ 1,309,899 $ 1,333,623 $ 23,724 2% Use of Reserves $ - $ 81,500 $ 77,836 $ 142,750 $ 61,250 75% Capital Expenses $ 17,682 $ 81,500 $ 81,500 $ 142,750 $ 61,250 75% Drainage Utility System: Revenues $ 821,460 $ 814,000 $ 8297380 $ 834,500 $ 20,500 3% Operating Expenses $ 743,591 $ 813,404 $ 813,404 $ 832,950 $ 19,546 2% Use of Reserves $ - $ 80,000 $ 64,024 $ 50,000 $ (30,000) (38%) Capital Expenses $ 100,000 $ 80.000 $ 80,000 $ 50,000 $ (30,000) (38%) Recreation Classes: Revenues $ 769,159 $ 716,030 $ 743,900 $ 748,530 $ 32,500 5% Operating Expenses $ 600,259 $ 670,481 $ 689,681 $ 734,119 $ 63,638 9% Use of Reserves $ - $ 83,840 $ 29,621 $ 246,862 $ 163,022 194% Capital Expenses $ 53,010 $ 83,840 $ 83,840 $ 246,862 $ 163,022 194% Arbor Daze: Revenues $ 80,259 $ 80,000 $ 80,000 $ 80,000 $ - 0% Operating Expenses $ 42,929 $ 80,000 $ 80,000 $ 80,000 $ 0% Use of Reserves $ - $ - $ - $ - $ 0% Capital Expenses $ - $ - $ - $ - $ 0% Texas Star Golf Course: Revenues $ 4,501,306 $ 4,636,280 $ 4,637,880 $ 4,694,475 $ 58,195 1% Operating Expenses $ 4,547,468 $ 4,620,972 $ 4,620,972 $ 4,688,712 $ 67,740 1% Use of Reserves $ 46,162 $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Sports Complex: Revenues $ 1,327,622 $ 1,281,100 $ 1,174,630 $ 767,100 $ (514,000) (40%) Operating Expenses $ 1,157,340 $ 1,185,932 $ 1,070,470 $ 684,522 $ (501,410) (42%) Use of Reserves $ - $ 68,566 $ - $ 53,000 $ (15,566) (23%) Capital Expenses $ 84,647 $ 68,566 $ 67,955 $ 53,000 $ (15,566) (23%) 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 Funds Actual FY 18 Budget FY 19 Estimated FY 19 Proposed Budget FY 20 FY19 Budget to FY20 Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 873,083 $ 869,690 $ 874,690 $ 1,229,500 $ 359,810 41% Operating Expenses $ 772,344 $ 843,868 $ 876,332 $ 897,107 $ 53,239 6% Use of Reserves $ 180,578 $ 75,000 $ 1,642 $ 400,000 $ 325,000 433% Capital Expenses $ 281,317 $ 75,000 $ - $ 400,000 $ 325,000 433% Juvenile Case: Revenues $ 98,978 $ 94,000 $ 84,000 $ 86,675 $ (7,325) (8%) Operating Expenses $ 72,029 $ 81,317 $ 81,317 $ 85,618 $ 4,301 5% Use of Excess Reserves $ - $ - $ - $ 37,000 $ 37,000 0% Capital Expenses $ - $ - $ - $ 37,000 $ 37,000 0% EDC'/20 Sales Tax: Revenues $ 5,239,145 $ Operating Expenses $ 3,927,966 $ Use of Reserves $ - $ Capital Expenses $ 1,238,815 $ CCPD'/a¢ Sales Tax: Revenues $ 2,610,549 $ Operating Expenses $ 2,478,204 $ Use of Reserves $ 10,634 $ Capital Expenses $ 142,979 $ Police Seized Assets Fund: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Police Drug Fund: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Grant Fund: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ Car Rental Tax: 5,495,559 $ 5,461,815 $ 5,543,964 $ 48,405 1% 4,442,163 $ 4,394,588 $ 4,714,162 $ 271,999 6% 2,044,876 $ - $ 2,448,109 $ 403,233 20% 2,044,876 $ 999,705 $ 2,448,109 $ 403,233 20% 2,683,915 $ 2,671,417 $ 2,715,960 $ 32,045 1% 2,676,714 $ 2,667,648 $ 2,705,126 $ 28,412 1% 105,970 $ 73,871 $ 520,711 $ 414,741 391 % 105,970 $ 77,640 $ 520,711 $ 414,741 391% 4,358 $ 3,500 $ 18,245 $ 4,000 $ 500 14% 5,641 $ 61,506 $ 61,506 $ 61,506 $ - 0% 1,283 $ 58,006 $ 43,261 $ 57,506 $ (500) (1%) - $ - $ - $ - $ - 0% 10,152 $ 7,300 $ 12,499 $ 8,500 $ 1,200 16% - $ 500 $ 500 $ 500 $ - 0% - $ 200,000 $ 9,339 $ 178,662 $ (21, 338) (11 %) - $ 200,000 $ 21,338 $ 178,662 $ (21,338) (11%) 373,857 $ 151,118 $ 214,116 $ 71,362 $ (79,756) (53%) 397,639 $ 151,118 $ 214,116 $ 71,362 $ (79,756) (53%) 23,782 $ - $ - $ - $ - 0% - $ - $ - $ - $ - 0% Revenues $ 14,914,324 $ 14,835,765 $ 14,820,131 $ 14,840,131 $ 4,366 0% Operating Expenses $ 11,598,290 $ 11,957,268 $ 11,790,664 $ 11,863,244 $ (94,024) (1%) Use of Reserves $ - $ 3,846,239 $ 485,433 $ 3,581,159 $ (265,080) (7%) Capital Expenses $ 1,595,100 $ 3,846,239 $ 3,514,900 $ 3,581,159 $ (265,080) (7%) Glade Parks TIRZ: Revenues $ 1,282,334 $ 1,658,217 $ 1,642,058 $ 1,851,647 $ 193,430 12% Operating Expenses $ 892,468 $ 1,130,249 $ 1,130,249 $ 1,143,966 $ 13,717 1% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Cable PEG Fund: Revenues $ Operating Expenses $ Use of Reserves $ Capital Expenses $ 127,664 $ 120,300 $ 123,000 $ 123,000 $ 2,700 2% 54,095 $ 120,000 $ 120,000 $ 120,000 $ - 0% - $ - $ - $ 206,794 $ 206,794 0% - $ - $ - $ 206,794 $ 206,794 0% 4-2 Special Revenue Funds Actual FY 18 Budget FY 19 Estimated FY 19 Proposed Budget FY 20 FYI Budget to FY20 Proposed $ Diff % Diff. Midtown PID: Revenues $ 988,302 $ 1,114,529 $ 1,114,529 $ 1,112,248 $ (2,281) (0%) Operating Expenses $ 962,112 $ 1,114,529 $ 1,114,529 $ 1,062,197 $ (52,332) (5%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ $ - $ - $ - $ - 0% Midtown TIRZ: Revenues $ $ 37,820 $ 51,701 $ 100,009 $ 62,189 164% Operating Expenses $ $ 37,820 $ 37,820 $ 51,701 $ 13,881 37% 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) %¢ 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) '/40 Sales Tax Fund is used to account for '/%¢ 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 Car City of Euless Rental Tax Revenues FY 2015-16 Monthly YTD FY 2016-17 Monthly YTD FY 2017-18 Monthly FY 2018-19 YTD Monthly YTD Monthly Increase/ (Decrease) from PY Monthly % of Change from PY FY 2018-19 Projected Projected Over/(Under) Budget $ 14,760,765 Oct $ 1,081,207 $ 1,081.207 $ 1,177,860 $ 1,177,860 $ 1,256,876 $ 1,256,876 $ 1,317.912 $ 1,317,912 $ 61,037 5% $ 15,664,650 $ 903,885 Nov $ 1,159,740 $ 2,240,947 $ 1,271,390 $ 2,449,251 $ 1,405,339 $ 2,662,214 $ 1,181,698 $ 2,499,611 $ 223,640 16% $ 14,026,711 $ 734,054 Dec $ 1,366,113 $ 3,607,060 $ 1,283,750 $ 3,733,001 $ 1,436,228 $ 4,098,442 $ 1.352.827 $ 3,852,438 $ 83,401 6% $ 14,042,463 $ 718,302 Jan $ 1,182,459 $ 4,789,519 $ 1,188,025 $ 4,921,026 $ 1,302,252 $ 5,400,694 $ 1.277,148 $ 5,129,585 $ 25,105 2% $ 14,189,240 $ 571,525 Feb $ 1,153,772 $ 5,943,291 $ 1,046,056 $ 5,967,082 $ 1,068,296 $ 6,468,990 $ 1.112.358 $ 6,241,944 $ 44,062 4% $ 14,414,840 $ 345,925 Mar $ 1,015,086 $ 6,958,377 $ 1,049,523 $ 7,016,605 $ 988,147 $ 7,457,137 $ 1,028,275 $ 7,270,219 $ 40,128 4% $ 14,564,709 $ 196,056 Apr $ 1,016.834 $ 7,975,211 $ 997,756 $ 8,014,361 $ 1,049,097 $ 8,506,234 $ 1.031,919 $ 8,302,138 $ 17.177 2% $ 14,580,724 $ 180.041 May $ 1,270.742 $ 9,245,953 $ 1,198,362 $ 9,212,724 $ 1,344,987 $ 9,851,220 $ 1.264.516 $ 9,566,654 $ 80,471 6% $ 14,507,631 $ 253,134 Jun $ 1,432,298 $ 10,678,250 $ 1,274,820 $ 10,487,544 $ 1,273,942 $ 11,125,162 $ 1.288.920 $ 10,855,574 $ 14,978 1% $ 14,577,160 $ 183,605 Jul $ 1,404,649 $ 12,082,899 $ 1,239,250 $ 11,726,794 $ 1,303,922 $ 12,429,085 $ 1,359.568 $ 12,215,142 $ 55,645 4% $ 14,682,021 $ 78,744 Aug$ 1,331,051 $ 13,413,950 $ 1,253,442 $ 12,980,235 $ 1,241,310 $ 13,670,395 Se $ 1,219,855 $ 14,633,805 $ 1,208,565 1 $ 14,188,800 $ 1,268,775 $ 14,939,170 AVG: $ 1,219,484 HI: $ 1,432,298 a LO: $ 1,015,086 $1,600,000 $1,400,000 $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 co O AVG: $ 1,182,400 AVG: $ 1,244,931 HI: $ 11283,750 HI: $ 1,436,228 LO: $ 997,756 LO: $ 988,147 YTD $ 12.215,142 AVG: $ 1,221.514 HI: $ 1,359,568 LO: $ 1,028.275 Car Rental Tax Revenues $ (213,943) (2%) E FY 2015-16 ■ FY 2016-17 ■ FY 2017-18 ■ FY 2018-19 46 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. 0 City of Euless Summary of 1/2¢ EDC Sales Tax FY 2015-16 Monthly YTO %of Total FY 2016-17 Monthly YTD %of Total FY 2017-18 Monthly %of YTD Total FY 2018-19 Monthly YTD Monthly Inc/(Dec) from PY % of Projected Mo %of Change from PY FY 2018-19 Projected Projected Over/(Under) Budget $ 6,413.479 Oct $ 411597 $ 411597 8% $ 429,411 $ 429411 8% $ 409,328 $ 409328 8% $ 481781 $ 481781 $ 52434 8% 12.81% $ 5,780,038 388557 Nov $ 485,866 $ 897,465 18% $ 490.313 $ 919,724 17% $ 501,842 $ 911,189 18% $ 461,445 $ 923,207 $ (40,398) 17% 8.05% $ 5,292,410 $ (121,069) Dec $ 404 604 $ 1,302,070 28% $ 424,631 $ 1,344,355 25% $ 405,037 $ 1,318,206 25% $ 412,689 $ 1,335,895 $ 7,652 25% 1.89% $ 5,270,528 $ (142,951) Jan $ 331,910 $ 1,633,980 32% $ 421,658 $ 1,766,013 33% $ 388,477 $ 1,704,883 33% $ 408,228 $ 1,742 121 $ 17,750 33% 4.57% $ 5,269,406 $ (144,073) Feb $ 482133 $ 2,116,112 42% $ 554,443 $ 2320,456 44% $ 480078 $ 2184,760 42% $ 539432 $ 2,281554 $ 59355 43% 12,36% $ 5,317330 $ 98149 Mar $ 376,250 $ 2,492,363 49% $ 407,387 $ 2,727,843 51 % $ 384,483 $ 2 589,243 50% $ 358,126 $ 2,639 680 $ (28,357) 50% 8.86% $ 5,232 288 $ (181,191) Apr $ 386,263 $ 2,878,625 57% $ 370,344 $ 3,098,187 58% $ 288,519 $ 2,857,762 55% $ 359,836 $ 2,999,516 $ 71,317 57% 24.72% $ 5,288 835 $ (124,844) May $ 498,544 $ 3.377,169 66% $ 504,051 $ 3,602,238 68% $ 506,657 $ 3,364,418 65% $ 506,131 $ 3,505,646 $ 528 68% 0.10% $ 5,283,816 $ (129,863) Jun $ 400,254 $ 3,777 423 74% S 404,906 $ 4 007 144 75% $ 425 341 $ 3 189 759 73% 1 430,820 $ 3938,266 $ 5,279 74% 1.24% $ 5,300,621 $ (112,858) Jul $ 404,285 $ 4,181,708 82% $ 420 902 $ 4 428 046 83% $ 410 285 $ 4 230 024 82% $ 435 794 $ 4,372,060 $ (4,471) 82% 1.02% $ 5,301 488 $ 111 991 Aug $ 486,440 $ 4 668,148 92% 1 $ 491,818 1 $ 4,919,864 92% 1 $ 501,029 1 $ 4,731,553 91% Se $ 412, 181 $ 5,080.330 1 100% 1 $ 405,229 1 $ 5,325,093 100% 1 $ 440,818 1 $ 5,172,289 100% AVG: $ 423,361 AVG: $ 443,758 AVG: $ 431,022 HL $ 498,544 HI: $ 554,443 HI: $ 506,657 LO: $ 331,910 LO: $ 370,344 LO: $ 288,519 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $- Oct n u a a i+c,uao a.soao AVG: $ 437,208 HI: $ 539.432 LO: $ 358,128 Nov Dec Jan Feb Mar Apr May Jun FY 2015-16 u FY 2016-17 a FY 2017-18 ■ FY 2018-19 Jul Aug Sep A m Summary City of Euless of 1/40 CCPD Sales Tax FY 2016.16 Monthly YTD %of Total FY 2016-17 Monthly YTD % of Total FY 2017-18 Monthly %of YTD Total FY 2018-19 Monthly YTD Monthly Inci(Dec) from PY %of Projected Mo %of Change from PY FY 2018-19 Projected Projected Over/(Under) Budget $ 2.672.030 Oct $ 202,495 $ 202,495 8% $ 212,291 $ 212,291 8% $ 202,952 1 $ 202,952 8% $ 230,074 $ 230,074 $ 27,122 8% 13.36% $ 2.894J41 $ 222 111 Nov $ 230,203 $ 432,698 17% $ 242,012 $ 454,303 17% $ 250,833 $ 453,784 18% $ 229,176 $ 459,250 $ (21,657) 17% 8.83% $ 2,640,896 $ (31,134) Doc $ 199,740 $ 632,438 25% $ 210,563 $ 664,866 25% $ 201,790 $ 855,575 25% $ 206,183 $ 665,433 $ 4,393 25% 2.18% $ 2,631 795 1 $ (40,235) Jan $ 164,728 $ 797,166 32% $ 208,869 $ 873,525 33% $ 194,063 $ 849,638 33% $ 203,078 S 868,510 $ 9,013 33% 4,64% $ 2,632,409 $ 39,621 Feb $ 228,749 $ 1,025,915 41 % $ 275,839 $ 1,149,163 43% $ 239,834 $ 1,089,472 42% $ 270,119 $ 1,138.629 $ 30,285 43% 12.63% $ 2 656 906 $ (15,124) Mar $ 186,088 $ 1.212 003 49% $ 201,945 $ 1,351,108 51% $ 192,542 $ 1,282 013 50% $ 178,577 $ 1,317,20e $ 13.965 50% 7.25% $ 2,613 110 $ (58,920) Apr $ 191,429 $ 1.403 432 58% $ 184,814 $ 1,535,922 58% $ 143,415 $ 1,425,428 55% $ 179,081 $ 1.496 287 $ 35,666 57% 24.87% $ 2,639 750 $ (32,280) May $ 246,123 $ 1.649 555 66% $ 250,299 $ 1,786,221 68% $ 251,570 $ 1,676,998 65% $ 251,970 $ 1,748,257 $ 400 66% 0.16% $ 2,637 121 $ 34,909 Jun $ 197,879 1 $ 1 841 12851 75% $ 211,984 $ 1 80888 73%S2148 3 881 948S 38 24 74% 1.12% $ 2,644 490 $ 27,540 $ 200280 $ 2047 2%$20877E2197Jul ,5% 524 83% $ 219,258 $ 2 29480 44 2%2.01%S 2841489 $714 30,581 Aug 1 $ 241,151 1 3 2 288 885 1 92% 1 $ 245,616 1 $ 2,443,140 92% 1 $ 249,629 1 $ 2,357,869 91% Se1 $ 204,195 1 $ 2,493,059 100% 1 $ 202,282 1 $ 2,645,422 100% 1 $ 219,471 1 $ 2,577,340 100% AVG: $ 207,755 - AVG: $ 220.452 AVG: $ 214,778 AVG: S 217,747 HE $ 246,123 HI: $ 275,639 HI: $ 251,570 HI: $ 270,119 LO: $ 164,728 LO: $ 184,814 LO: $ 143,415 LO: $ 178,577 $350,000 '/40 CCPD Sales Tax Revenue $300,000 $250,000 $200,000 $150,000 I $100,000 I $50,000 ) , 10 Oct Nov Dec Jan Feb Mar or May Jun Jul Aug Sep ❑ FY 2015-16 D FY 2016-17 FY 2017-18 0 FY 2018-19 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, Proposed FY19 Budget to Internal Service Actual Budget Estimated Budget FY20 Proposed Funds FY 18 FY 19 FY 19 FY 20 $ Diff % Diff. Equipment Replacement: Revenue $ 2,660,773 $ 2,008,842 $ 2,058,653 $ 6,924,657 $ 4,915,815 245% Operating Expenses $ 1,995,784 $ 1,326,500 $ 1,332,392 $ 1,634,500 $ 308,000 23% Use of Excess Reserves $ - $ - $ - $ - $ Insurance Revenue $ 7,521,379 $ 7,559,893 $ 7,726,947 $ 7,704,525 $ 144,632 2% Operating Expenses $ 6,066,521 $ 7,514,893 $ 7,514,893 $ 7,631,683 $ 116,790 2% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Risk/WC Management: Revenue $ 1,031,545 $ 1,079,938 $ 1,096,938 $ 1,028,800 $ (51,138) (5%) Operating Expenses $ 950,130 $ 1,008,720 $ 1,488,720 $ 1,027,125 $ 18,405 2% Use of Reserves $ - $ 426,000 $ 642,782 $ 170,000 $ (256,000) (60%) Capital Expenses $ 10,000 $ 426,000 $ 426,000 $ 170,000 $ (256,000) (60%) 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 FY2019-20 FY2020 Proposed Revenues: City Contribution For Employees and Dependents $ 5,741,128 Employee Contribution Employee/Retiree Contribution $ 1,918,397 Interest Income $ 45,000 Total Operating Revenues $ 7,704,525 FY2020 Proposed Expenses: Operating Expenses Operations $ 212,319 Claims $ 4,775,424 Prescription Claims $ 846,287 Re -Insurance Fee $ 892,135 Insurance Services $ 220,560 Wellness Programs $ 5,000 OPEB Trust Contribution $ 679,958 Total Operating Expenses Capital Expenses Capital Carryover $ - Total Capital Expenses FY2020 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 $ 3,947,017 FY2019 (estimated) $ 4,159,071 FY2020 (projected) $ 4,231,913 Goal $ 2,522,487 4-8 $ 7,631,683 $ 7,631,683 Risk Management & Workers' FY2019-20 Comp FY2020 Proposed Revenues: Transfers General $ 242,000 Water & Wastewater $ 242,000 Interest Income $ 30,000 Charges Workers' Comp $ 505,156 Employee Assistance $ 9,644 Total Operating Revenues $ 1,028,800 FY2020 Proposed Expenses: Operating Expenses Risk Management $ 560,588 Worker's Compensation $ 466,537 Total Operating Expenses $ 1,027,125 Capital Expenses Recommended Capital Expenses $ 170,000 Total Capital Expenses $ 170,000 FY2020 Proposed Budget $ 1,197,125 Reserves 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 $ 2,187,793 FY2019 (estimated) $ 1,370,011 FY2020 (projected) $ 1,201,686 Goal $ 600,000 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 18 Budget FY 19 Estimated FY 19 Proposed Budget FY 20 FY19 Budget to FY20 Proposed $ Diff % Diff. General Obligation Debt Revenues $ 6,716,679 $ 5,945,013 $ 6,365,898 $ 6,023,137 $ 78,124 1% Operating Expenses $ 6,201,252 $ 6,017,320 $ 6,017,320 $ 6,070,199 $ 52,879 1% Use of Reserves $ - $ 72,307 $ - $ 47,062 $ (25,245) (35%) Star Center Debt Revenues $ 706,519 $ 711,390 $ 735340 $ 713,803 $ 2,413 0% Operating Expenses $ 706,300 $ 708,830 $ 708,830 $ 709,303 $ 473 0% Use of Reserves $ - $ - $ - $ - $ - 0% EDC Debt Service Revenues $ 36,392 $ 249,054 $ 160,735 $ 442,664 $ 193,610 78% Operating Expenses $ 36,373 $ 249,054 $ 160,735 $ 442,664 $ 193,610 78% Use of Reserves $ - $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 1,195,689 $ 1,502,987 $ 1,301,827 $ 1,489,617 $ (13,370) (1%) Operating Expenses $ 967,694 $ 1,502,987 $ 1,301,827 $ 1,489,617 $ (13,370) (1%) Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Golf Course Debt Revenues $ 596,198 $ 589,440 $ 590,540 $ 589,566 $ 126 0% Operating Expenses $ 594,650 $ 589,040 $ 589,040 $ 589,566 $ 526 0% Use of Reserves $ - $ - $ - $ - $ - 0% Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The 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. 4-10 CAPITAL, INFRASTRUCTURE PLANS Et FLEET Capital fr Supplemental Requests by Fund Capital £t Supplemental Requests by Department FY2019-201nfrastructure Plan Memo, Projected Equipment Replacement Fund Fleet and Equipment Transfers Proposed Unit Replacements Capital & Supplemental Requests 2020 by Fund Dept Ref # Dept Division *Fund Program Description Program Type Program Cost Totals Ranking Funded 1 Admin Svcs Human Resources General Career Prep Program Capital $ 25,868 $ 25,868 1 Yes 2 CMO Communications General Multi -Media Intern Capital $ 10,500 $ 36,368 1 Yes 6 Planning & Development Development General Scan Building Plans Phase II Capital $ 20,000 $ 56,368 1 Yes 9 Admin Svcs i5 General Planning and Development Tablets ^ Capital $ 5,400- $ 62,768 1 Yes 10 Admin Svcs IS General Fire Department Tablets^ Capital $ 5,000 $ 66,768 2 Yes 13 Admin Svcs Fac Malnt General Council Chamber Seating Capital $ 40,000 $ 106,768 3 Yes 18 Public Works St. Maintenance General Kick Broom Attachment Capital $ 6,500 $ 113,268 2 Yes 19 Public Works St. Maintenance General Pickup Truck Capital $ 28,000 $ 141,268 3 Yes 26 PD Service General Open Records Request Software' Capital $ 2,250 $ 143,518 6 Yes 32 PD Community services General Code Officer Equipment^ Capital $ 29,000 $ 172,518 12 Yes 35 Fire Fire Marshal General Part-time Fire Inspectors Capital $ 24,108 $ 196,626 2 Yes 36 Fire EMS/Suppression General Bailout Safety System Capital $ 12,870 $ 209,496 3 Yes 37 Fire EMS/Suppression General Rescue Tools Capital $ 37,621 $ 247,117 4 Yes 38 Fire EMS/Suppression General SCBA Mounted Thermal Imaging Cameras Capital $ 14,400 $ 261,517 5 Yes 39 Fire EMS/Suppression General Thermal Imaging Camera Capital $ 8,457 $ 269,974 6 Yes 40 Fire EMS/Suppression General Compressor/Cascade System Capital $ 33,950 $ 303,924 7 Yes 42 Fire EMS/Suppression General Bunker Gear Extractor/Washer Capital $ 11,686 $ 315,610 9 Yes 48 PACS Aquatics General Aquatic Facility Repairs Capital $ 50,000 $ 365,610 2 Yes 49 PACs Aquatics General Natatorium Floor Capital $ 55,000 $ 420,610 3 Yes 52 PACS Aquatics General Ultraviolet System Capital $ 30,000 $ 450,610 6 Yes 55 PACs Recreation General Fitness Center floor Capital $ 65,000 $ 515,610 9 Yes ... 57 PACS Aquatics General Aquatic Park Furniture Capital $ 27,500 $ 543,110 11 Yes 58 PACS Aquatics General Pool Vacuum Capital $ 8,000 $ 551,110 12 Yes 59 PACs Senior Center General Fitness Equipment Capital $ 15,250 $ 566,360 13 Yes Non -departmental Non -departmental General Transfer to Equipment Replacement Capital $ 2,323,512 $ 2,889,872 Yes 12 Admin Svcs Fac Maint General Access Lift - Building B Capital $ 17,000 $ 2,906,872 2 No 28 PD Administration General Kitchen Remodel Capital $ 40,000 $ 2,946,872 8 No 31 PD Patrol General Patrol Officer Equipment- Capital $ 12,500 $ 2,959,372 11 No 34 Fire EMS/Suppression General Firefighter/Paramedics Equipment^ Capital $ 17,214 $ 2,976,586 1 No 41 Fire EMS/Suppression Generai Bunker Gear Lockers Capital $ 7,216 $ 2,983,802 8 No 9 Admin Svcs Is General Planning and Development Tablets^ Supplemental $ 1,920 - $ 1,920 1 Yes 10 Admin Svcs Is General Fire Department TabletsA Supplemental $ 3,940 $ 5,760 2 Yes 26 PD Service General Open Records Request Software^ Supplemental $ 5,400 $ 11,160 1 Yes 32 PD Community Services General Code Officer- Supplemental $ 91,814 $ 102,974 3 Yes 43 Fire EMS/Suppression General APXSmartcapture/Smartview Supplemental $ 2,580 $ 105,554 2 Yes 44 Fire EMS/Suppression General Active 911 Supplemental $ 1,000 $ 106,554 3 Yes 45 Fire EMS/Suppression General APXSmartlnspect Supplemental $ 4,080 $ 110,634 4 Yes 46 Fire EMS/Suppression General Check -it Program Supplemental $ 3,000 $ 113,634_ 5 Yes 31 PO Patrol General Patrol OfflcerA Supplemental $ 55V332-1- $ _ 171,955 2 No 33 PD CID General Criminal Investigations Division Clerk Supplemental $ 77,895 $ 249,850 4 No 34 Fire EMS/Suppression General Firefighter/Paramedics^ Supplemental $ 322,899 $ 572,749 1 No -Fund subject to change. ^ Project contains both Capital and Supplemental requests. `Page numbers found in "Capital & Supplemental Requests"book for fiscal year 2019-2020 presented to Council May 30, 2019. S � � Capital & Supplemental Requests 2020 by Fund Dept Ref # Dept Division *Fund Program Description Program Type Program Cost Totals Ranking Funded 3 Library Library EDC Moving Expenses Capital $ 25,000 $ 25,000 1 Yes Library Library EDC RFID System Capital $ 47,575 $ 72,575 Yes 51 PACS Parks EDC Toro Reel Mower Capital $ 64,513 $ 137,088 5 Yes Non -departmental Non -departmental EDC Transfer to EDC CIP for Misc Park Improvements Capital $ 200,000 $ 337,088 Yes Non -departmental Non -departmental EDC Transfer to Equipment Replacement Capital $ 1,018,979 ✓ $ 1,356,067 Yes Non -departmental Non -departmental EDC Transfer to EDC Debt Reserve Capital $ 46,871 $ 1,402,938 Yes 56 PACS Parks EDC Tennis Court Lighting Capital $ 27,000 $ 1,429,938 10 No 60 PACS Parks EDC Equipment Lift Capital $ 20,000 $ 1,449,938 14 No 61 PACs Parks EDC Bob Eden Park Upgrades Capital $ 34,000 $ 1,483,938 is No 5 Library Library EDC Audio, Visual and Production Equipment^ Supplemental $ 6,000 $ 6,000 1 Yes 21 PD Administration CCPD Police Data Storage Capital $ 72,851 $ 72,851 1 Yes 22 PD Administration CCPD Replace Dispatch Recorder Capital $ 88,200 $ 161,051 2 Yes 23 PD Administration CCPD Livescan Fingerprint Machine Capital $ 28,800 $ 189,851 3 Yes 24 PD Administration CCPD Video Recorders and Cameras Capital $ 250,000 $ 439,851 4 Yes 25 PD Administration CCPD SWAT Rifles Capital $ 14,300 $ 454,151 5 Yes 27 PD Administration CCPD Cabinet Replacement Capital $ 7,500 $ 461,651 7 Yes 29 PD Administration CCPD Police Professional Mobility Vehicles Capital $ 34,060 $ 495,711 9 Yes cn 30 PD Administration CCPD Microfiche Conversion to Laserfiche Capital $ 25,000 $ 520,711 10 Yes N 15 Admin Svcs Fleet Svcs Svc Center Tire Installation Machine and Wheel Balancer Capital $ 12,500 $ 12,500 1 Yes Non -departmental Non -departmental Svc Center Transfer to Equipment Replacement Capital $ 115,250✓ $ 227,750 Yes 16 Admin Svcs Fleet Svcs Svc Center Shop Light Fixtures Capital $ 15,000 $ 142,750 2 Yes 17 Public Works Water Distribution W/W W Paint Fire Hydrants Capital $ 30,000 $ 30,000 1 Yes 20 Public Works Water Distribution W/WW PW Field Tech I Supplemental $ 66,455 $ 66,455 1 Yes 14 Admin Svcs Fac Maint Car Rental Parks Maintenance Building Capital $ 75,000 $ 75,000 4 Yes 50 PACs Parks Car Rental Heritage Park Playground Capital $ 96,000 $ 171,000 4 Yes 54 PACS Parks Car Rental Equipment Storage Capital $ 75,000 $ 246,000 8 Yes Non -departmental Non -departmental Car Rental Transfer to Redevelopment Fund Capital $ 1,000,000 $ 1,246,000 Yes Non -departmental Non -departmental Car Rental Transfer to Wilshire Park Improvements Capital $ 1,953,820 $ 3,199,820 Yes "Fund subject to change. "Project contains both Capitol and Supplementol requests. `Page numbers found in 'Capital & Supplemental Requests" bookforfiscol year 2019-2020 presented to Counal May 30, 2019. ii Capital & Supplemental Requests 2020 by Fund Dept Ref N Dept Division 'Fund Program Description Program Type Program Cost Totals Ranking Funded Non -departmental Non -departmental TSSC Reserve Transfer to Equipment Replacement Capital $ 379,419 '� $ 379,419 Yes 53 PACs PATS TSSC Capital PATS Synthetic Turf Phase II Capital $ 188,500 $ 188,500 7 No Non -departmental Non -departmental TSSC CIP Transfer to Softball World for Closure Capital $ 100,000 $ 100,000 Yes Finance Municipal Court Juvenile Case Teen Court Program Capital $ 22,000 $ 22,000 1 Yes Finance Municipal Court Juvenile Case Supplies and Training Capital $ 15,000 $ 37,000 1 Yes Non -departmental Non -departmental Rec Spec Transfer to Equipment Replacement Capital $ 246,862 ✓ $ 246,862 Yes 47 PACS PATS Athletic Complex Wrigley Outfield Fence Capital $ 53,000 $ 53,000 1 Yes Non -departmental Non -departmental Rate Stabilization Transfer to Well Replacement-Fuller/far North Capital $ 600,000 $ 600,000 Yes 11 Admin Svcs Fac Maint Risk Roof Restoration - Building D Capital $ 170,000 $ 170,000 1 Yes 5 Library Library Cable PEG Audio, Visual and Production Equipments Capital $ 206,794 $ 206,794 3 Yes w Non -departmental Non -departmental Drainage Fund Transfer to Misc Drainage Improvements Capital $ 50,000 $ 50,D00 Yes w Nan -departmental Non -departmental Escrow Transfer to Cheek Spargur Traffic Signal Capital $ 50,000 $ 50,000 Yes 7 Golf Course Golf CIP Golf CIP #9 Fairway Gabion Wall Replacement Capital $ 100,337 $ 100,337 1 Yes Non -departmental Non -departmental Golf Reserve Transfer to Golf Misc CIP Project Capital $ 115,000 $ 115,000 Yes 8 Golf Course Conference Centre Hotel/Motel Texas Star Conference Centre Capital $ 325,000 $ 325,000 2 Yes 'Fund subject to change. Project contains both Capital and Supplemental requests. Page numbers found in 'Capitol & Supplemental Requests " book for fiscal year 20M2020 presented to Council May 30 1019. ar Capital & Supplemental Requests 2020 by Department Dept - Ref # Dept Division `Fund Program Description Program Type Program Cost Totals Ranking Funded 1 Admin Svcs Human Resources General Career Prep Program Capital $ 25,868 $ 25,868 1 Yes 2 CIVIC) Communications General Multi -Media intern Capital $ 10,500 $ 10,500 1 Yes Finance Municipal Court Juvenile Case Teen Court Program Capital $ 22,000 $ 22,000 1 Yes Finance Municipal Court Juvenile Case Supplies and Training Capital $ 15,D00 $ 37,000 1 Yes 3 Library Library EDC Moving Expenses Capital $ 25,000 $ 25,000 1 Yes 5 Library Library Cable PEG Audio, Visual and Production Equipment- Capital $ 206,794 $ 231,794 3 Yes Library Library EDC FIND System Capital $ 47,575 $ 47,S75 Yes 5 Library Library EDC Audio, Visual and Production Equipment^ Supplemental $ 6,000 $ 6,000 1 Yes 6 Planning & Development Development General Scan Building Plans Phase II Capital $ 20,000 $ 20,000 1 Yes 7 Golf Course Golf CIP Golf CIP #9 Fairway Gabion Wall Replacement Capital $ 100,337 $ 100,337 1 Yes 8 Golf Course Conference Centre Hotel/Motel Texas Star Conference Centre Capital $ 32S,000 $ 425,337 2 Yes 9 Admin Svcs IS General Planning and Development Tablets " Capital $ 5,400 $ 5,400 1 Yes 30 Admin Svcs is General Fire Department Tablets^ Capital $ 5,000 $ 10,400 2 Yes cJt 9 Admin Svcs IS General Planning and Development Tablets^ Supplemental $ 1,920 $ 1,920 1 Yes 10 Admin Svcs IS General Fire Department Tablets^ Supplemental $ 3,840 $ 5,760 2 Yes 11 Admin Svcs Fac Maint Risk Roof Restoration - Building D Capital $ 170,000 $ 170,000 1 Yes 13 Admin Svcs Fac Maint General Council Chamber Seating Capital $ 40,000 $ 210,000 3 Yes 14 Admin Svcs Fac Maint Car Rental Parks Maintenance Building Capital $ 75,000 $ 285,000 4 Yes 15 Admin Svcs Fleet Svcs Svc Center Tire Installation Machine and Wheel Balancer Capital $ 12,500 $ 297,500 1 Yes 16 Admin Svcs Fleet Svcs Svc Center Shop Light Fixtures Capital $ 15,000 $ 312,500 2 Yes 12 Admin Svcs Fac Maint General Access Lift - Building B Capital $ 17,000 $ 329,500 2 No 17 Public Works Water Distribution W/WW Paint Fire Hydrants Capital $ 30,0D0 $ 30,000 1 Yes 18 Public Works St. Maintenance General Kick Broom Attachment Capital $ 6,500 $ 36,500 2 Yes 19 Public Works St. Maintenance General Pickup Truck Capital $ 28,000 $ 64,500 3 Yes 20 Public Works Water Distribution W/WW PWField Tech I Supplemental $ 66,455 $ 66,455 1 Yes 'Fund subject to change. ^ Project contains both Capdal and Supplemental requests. Page numbers found in "Capital & Supplemental Requests" book farflscal year 2019-2020 presented to Council May 30, 2019. l Capital & Supplemental Requests 2020 by Department - Ref # Dept Division 'Fund Program Description Program Type Program Cost Totals Dept Ranking Funded 21 PD Administration CCPD Police Data Storage Capital $ 72,851 $ 72,851 1 Yes 22 PD Administration CCPD Replace Dispatch Recorder Capital $ 88,200 $ 161,051 2 Yes 23 PD Administration CCPD Livescan Fingerprint Machine Capital $ 28,800 $ 189,851 3 Yes 24 PD Administration CCPD Video Recorders and Cameras Capital $ 250,000 $ 439,851 4 Yes 25 PD Administration CCPD SWAT Rifles Capital $ 14,300 $ 454,151 5 Yes 26 PD Service General Open Records Request Software^ Capital $ 2,250 $ 456,401 6 Yes 27 PD Administration CCPD Cabinet Replacement Capital $ 7,500 $ 463,901 7 Yes 29 PD Administration CCPD Police Professional Mobility Vehicles Capital $ 34,060 $ 497,961 9 Yes 30 PD Administration CCPD Microfiche Conversion to Laserfiche Capital $ 25,000 $ 522,961 10 Yes 32 PD Community Services General Code Officer Equipments Capital $ 29,000 $ 551,961 12 Yes 28 PD Administration General Kitchen Remodel Capital $ 40,000 $ 591,961 8 No 31 PD Patrol General Patrol Officer Equipments Capital $ 12,500 $ 604,461 11 No 26 PD Service General Open Records Request Software^ Supplemental $ 5,400 $ 5,400 1 Yes 32 PD Community Services General Code Officer^ Supplemental $ 91,814 $ 97,214 3 Yes 31 PD Patrol General Patrol Officer^ Supplemental $ 58,321 $ 155,535 2 No 33 PD CID General Criminal investigations Division Clerk Supplemental $ 77,895 $ 233,430 4 No 35 Fire Fire Marshal General Part-time Fire Inspectors Capital $ 24,108 $ 24,108 2 Yes 36 Fire EMS/Suppression General Bailout Safety System Capital $ 12,870 $ 36,978 3 Yes 37 Fire EMS/Suppression General Rescue Tools Capital $ 37,621 $ 74,599 4 Yes 38 Fire EMS/Suppression General SCBA MountedThermal Imaging Cameras Capital $ 14,400 $ 88,999 5 Yes Cn 39 Fire EMS/Suppression General Thermal Imaging Camera Capital $ 8,457 $ 97,456 6 Yes 40 Fire EMS/Suppression General Compressor/Cascade System Capital $ 33,950 $ 131,406 7 Yes 42 Fire EMS/Suppression General Bunker Gear Extractor/Washer Capital $ 11,686 $ 143,092 9 Yes 34 Fire EMS/Suppression General Firefighter/Paramedics Equipment^ Capital $ 17,214 $ 160,306 1 No 41 Fire EMS/Suppression General Bunker Gear Lockers Capital $ 7,216 $ 167,522 8 No 43 Fire EMS/Suppression General APX Smartcapture/Smartview Supplemental $ 2,580 $ 2,580 2 Yes 44 Fire EMS/Suppression General Active 911 Supplemental $ 1,000 $ 3,580 3 Yes 45 Fire EMS/Suppression General APX Smartlnspect Supplemental $ 4,080 $ 7,660 4 Yes 46 Fire EMS/Suppression General Check -it Program Supplemental $ 3,00D $ 10,660 5 Yes 34 Fire EMS/Suppression General Firefighter/Paramedics^ Supplemental $ 322,899 $ 333,559 1 No 47 PACS PATS Athletic Complex Wrigley Outfield Fence Capital $ 53,000 $ 53,000 1 Yes 48 PACS Aquatics General Aquatic Facility Repairs Capital $ 50,000 $ 103,000 2 Yes 49 PACS Aquatics General Natatorium Floor Capital $ 55,000 $ 158,000 3 Yes 50 PACs Parks Car Rental Heritage Park Playground Capital $ 96,000 $ 254,000 4 Yes 51 PACS Parks EDC Toro Reel Mower Capital $ 64,513 $ 318,513 5 Yes 52 PACS Aquatics General Ultraviolet System Capital $ 30,000 $ 348,513 6 Yes 54 PACS Parks Car Rental Equipment Storage Capital $ 75,000 $ 423,513 8 Yes 55 PACs Recreation General Fitness Center Floor Capital $ 65,000 $ 488,513 9 Yes 57 PACS Aquatics General Aquatic Park Furniture Capital $ 27,500 $ 516,013 11 Yes 58 PACS Aquatics General Pool Vacuum Capital $ 8,000 $ 524,013 12 Yes 59 PACS Senior Center General Fitness Equipment Capital $ 15,250 $ 539,263 13 Yes 53 PACS PATS TSSC Capital PATS Synthetic Turf Phase II Capital $ 1B8,500 $ 727,763 7 No 56 PACS Parks EDC Tennis Court Lighting Capital $ 27,000 $ 754,763 10 No 60 PACS Parks EDC Equipment Lift Capital $ 20,000 $ 774,763 14 No 61 PACS Parks EDC Bob Eden Park Upgrades Capital $ 34,000 $ 808,763 15 No -fund subject to change • Project contains both Capital and Supplemental requests. Page numbers found in "Capital a Supplemental Requests "book for fiscal year 2019-2020 presented to Council May 30, 2019. n Capital & Supplemental Requests 2020 by Department Dept Rat#_ Dept Division *Fund Program Description Program Type Program Cost Totals Ranking Funded Non -departmental Non -departmental Car Rental Transfer to Redevelopment Fund Capital $ 1,000,000 $ 1,000,000 Yes Non -departmental Non -departmental Car Rental Transfer to Wilshire Park Improvements Capital $ 1,953,820 $ 2,953,820 Yes Non -departmental Non -departmental Drainage Fund Transfer to Misc Drainage Improvements Capital $ 50,000 $ 3,003,820 Yes Non -departmental Non -departmental EDC Transfer to EDC CIP for Mist Park Improvements Capital $ 200,000 $ 3,203,820 Yes Non -departmental Non -departmental EDC Transfer to Equipment Replacement Capital $ 1,018,979 5 4,222,799 Yes Non -departmental Non -departmental EDC Transfer to EDC Debt Reserve Capital $ 46,871 $ 4,269,670 Yes Non -departmental Non -departmental Escrow Transfer to Cheek Spargur Traffic Signal Capital $ 50,000 $ 4,319,670 Yes Non -departmental Non -departmental General Transfer to Equipment Replacement Capital $ 2,323,512 $ 6,643,182 Yes Non -departmental Nan -departmental Golf Reserve Transfer to Golf Misc CIP Project Capital $ 115,000 $ 6,758,182 Yes Non -departmental Non -departmental Rate Stabilization Transfer to Well Replacement-Fuller(Far North Capital $ 600,000 $ 7,358,182 Yes Non -departmental Non -departmental Rec Spec Transfer to Equipment Replacement Capital $ 246,862 $ 7,605,044 Yes Non -departmental Non -departmental Svc Center Transfer to Equipment Replacement Capital $ 115,250 $ 7,720,294 Yes Non -departmental Non -departmental TSSC CIP Transfer to Softball World for Closure Capital $ 100,000 $ 7,820,294 yes Non -departmental Non -departmental TSSC Reserve Transfer to Equipment Replacement Capital $ 379,419 $ 8,199,713 Yes tr 6 'Fund subject to change "Project contains both Capitol and Supplemental requests -Page numbers found in "Cap tal & Supplemental Requests" book for fiscal year 1019-1010 presented to Council May 30, 1019. FY2019-20 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 Director DATE: July 25, 2019 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2018 $3,813,894 REVENUE Depreciation $1,536,169 Issuance Proceeds $0 Transfer from Car Rental Tax Fund $376,673 Salvage Sales (estimated) $61,000 Interest/Misc. $84,811 Total Revenues: $2,058,653 TOTAL FUNDS AVAILABLE $5,872,547 EXPENSES: Replacement Vehicles $1,332,392 Total Expenses: $1,332,392 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2019 $4,540,155 ESTIMATED REVENUE Depreciation $6,451,904 Transfer from Car Rental Tax Fund $349,253 Salvage Sales (estimated) $78,500 Interest $45,000 Total Revenues: $6,924,65 ESTIMATED TOTAL FUNDS AVAILABLE: $11,464,812 ESTIMATED EXPENSES: Replacement Vehicles $1,624,000 Alternative Fuel Conversion $10,500 Total Expenses: $1,634,500 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2020 $9,830,312 5-8 FLEET and EQUIPMENT TRANSFER Budget Year 2019 - 2020 Department Name Account Code Fleet Equipment Total 100% 100% Administration 101-1011-513 $2,333 $0 $2,333 Finance / Purchasing 101-5036-519 $0 $2,000 $2,000 Police / EOC 101-3024-521 $0 $15,567 $15,567 Police / Code Compliance 101-3025-521 $11,647 $0 $11,647 Police / Administration 101-3045-521 $7,668 $3,000 $10,668 Police / Patrol 101-3046-521 $234,208 $203,867 $438,075 Police / C.I.D. 101-3047-521 $19,878 $867 $20,745 Police / Service 101-3048-521 $16,141 $8,950 $25,091 Police / Detention 101-3049-521 $1,882 $4,618 $6,500 Fire / Edu. Prev. / Marshall 101-4023-522 $35,800 $17,500 $53,300 Fire / EMS / Suppression 101-4041-522 $521,691 $41,907 $563,598 Information Services 101-5016-519 $0 $17,713 $17,713 Facility Maintenance 101-5037-519 $17,567 $28,633 $46,200 Planning 101-6034-540 $10,194 $0 $10,194 Recreation 101-7051-550 $23,967 $108,225 $132,192 Parks 101-7052-550 $134,952 $43,010 $177,962 Recreation Administration 101-7084-550 $0 $6,000 $6,000 Animal Control 101-8033-531 $11,167 $0 $11,167 Streets 101-8033-531 $151,956 $19,557 $171,513 Total General Fund: $1,201,051 $521,414 $1,722,465 City Engineer 501-8066-531 $7,410 $0 $7,410 Water Production 501-8071-531 $3,000 $0 $3,000 Water Distribution 501-8072-531 $73,720 $0 $73,720 Sewer & Treatment 501-8073-531 $46,624 $0 $46,624 Total Water & Wastewater: $130,754 $0 $130,754 EDC Parks (Tx Star) 210-1052-550 $5,500 $54,286 $59,786 Fleet Services 504-5090-519 $5,178 $13,739 $18,917 Drainage Utility 510-8029-531 $4,600 $0 $4,600 Special Rec Fund 520-7055-550 $0 $84,438 $84,438 Texas Star Sports Complex 530-7050-550 $3,700 $19,462 $23,162 Texas Star Golf Course 540-7060-550 $315,733 $0 $315,733 Softball World 550-7078-550 $0 $8,027 $8,027 City Total: $1,666,516 $701,366 $2,367,882 5-9 CITY OF EULESS: ESTIMATED UNIT REPLACEMENTS - FY2020 UNIT CURRENT - CURRENT - PLANNED UNIT # YEAR AGE MILEAGE VEHICLE TYPE DEPT, REPLACEMENTS 726 2004 16 INGERSOL-RAND AIR COMPRESSOR PW - H2O DIST $ 26,000 781 2006 14 26,475 GMC TA 12 YARD DUMP TRUCK PW - H2O DIST $ 120,000 847 2008 12 112,068 FORD 1/2T PICKUP PW - H2O DIST $ 25,000 851 2008 12 136,445 FORD 1/2T PICKUP PW - H2O DIST $ 25,000 873 2011 9 111,808 FORD 1/2T PICKUP PW - H2O PRO $ 25,000 836 2008 12 119,176 FORD 1T UTILITY BED PW - SEWER $ 54,000/' 838 2008 12 112,835 FORD 314T C & C Wl ANIMAL BOX ANIMAL CNTRL $ 67,000 $39 2008 12 103,200 FORD 3/4T C & C W/ ANIMAL BOX ANIMAL CNTRL $ 67,000 842 2008 12 82,556 FORD 2T / VERSA LIFT TRUCK FACILITY $ 123,000 748 2005 15 NEW HOLLAND UTILITY TRACTOR PARKS $ 35,009 - 749 2005 15 NEW HOLLAND UTILITY TRACTOR PARKS $ 35,000,E 805 2007 13 66,310 FORD 1/2T PICKUP PARKS $ 28,000 814 2008 12 64,361 FORD 1T UTILITY BED PARKS $ 58,000� 816 2008 12 53,630 FORD 1T UTILITY BED PARKS $ 52,00(r 802 2007 13 94,376 FORD 4DR SEDAN PD - ADMIN $ 24,000 e T99 2007 13 75,659 FORD 4DR SEDAN PD - CID $ 24,000E 841 2008 12 80,026 FORD 4DR SEDAN PD - CID $ 24,000,- 1001 2015 5 68,745 CHEVY PI SUV PD - PATROL $ 55,000� 1002 2015 5 90,729 FORD PI SEDAN PD - PATROL $ 55,000 1006 2016 4 64,183 CHEVY PI SUV PD - PATROL $ 55,000' 1008 2016 4 61,117 FORD PI SEDAN PD - PATROL $ 551000 787X 2007 13 FRASER MICU BOX FIRE - EMS $ 195,000 944 2013 7 44,877 FORD 1T AMBULANCE CHASSIS FIRE - EMS $ 75,000 126 2016 4 TORO BEVERAGE INSERT 2110 TX STAR - GC $ 13,000l 127 2016 4 TORO BEVERAGE INSERT 2110 TX STAR - GC $ 13,000"" 163 2016 4 TORO WORKMAN MDX - BEV CART TX STAR - GC $ 12,000, 165 2016 4 TORO WORKMAN MDX - BEV CART TX STAR - GC $ 12,0M-' 12,000,-' 225 2014 6 TORO GREENSPRO 1200 TX STAR - GC $ 27,000-' 398 2014 6 TORO GRND MASTR 3280D MOWER TX STAR - GC $ 465 2014 6 TORO REEL MSTR 5410D MOWER TX STAR - GC $ 55,000,-", 466 2014 6 TORO REEL MSTR 5410D MOWER TX STAR - GC $ 55,000,- 652 2014 6 TORO WORKMAN HDX UTILITY CART TX STAR - GC $ 25,000� 25,00& 668 2014 6 TORO WORKMAN HDX UTILITY CART TX STAR - GC $ 741 2014 6 TORO GREENS MASTR 3150Q MOWER TX STAR - GC $ 37000� 986 2014 6 TORO GREENS MASTR 3150Q MOWER TX STAR - GC $ 36:000/ CITY FLEET REQUESTS: $ 1,302,000 TX STAR REQUESTS: $ 322,000 TOTAL FY2020: $ 1,624,000 5-10 DEBT Schedule of Outstanding and Proposed Indebtedness Annual Debt Service Total General Obligation Debt Tax -Supported General Obligation Debt 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 Remaining Description Dated Amount Original Paying Agent Interest Rate Maturity Outstanding Issuance General Obligation Refunding Bonds, Series 1/15/2011 $ 1,680,000 $ 6,575,000 U.S. Bank 3.5%to 4% 8/15/2021 2011 General Obligation Refunding Bonds, Series 12/1/2011 $ 2,515,000 $ 5,955,000 U.S. Bank 3% to 4% 2/15/2024 2012 General Obligation Refunding Bonds, Series 10/15/2014 $ 920,000 $ 5,685,000 U.S. Bank 3% 2/15/2020 2014 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 1/15/2011 $ 2,080,000 $ 3,035,000 U.S. Bank 3% to 4.25% 8/15/2030 Series 2011' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 10/15/2014 $ 5,025,000 $ 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 $ 2,795,000 $ 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 $ 15,555,000 $ 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 $ 8,960,000 $ 9,180,000 U.S. Bank 3% to 4% 2/15/2038 Obligation, Series 20185 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/15/2019 $ 11,785,000 $ 11,785,000 U.S. Bank 3% to 5% 2/15/2039 Obligation, Series 2019 Taxable General Obligation Refunding 8/15/2010 $ 3,690,000 $ 8,310,000 U.S. Bank 3.65% to 4.4% 8/1/2025 Bonds, Series 2010' General Obligation Refunding Bonds, Series 11/1/2012 $ 4,295,000 $ 7,185,000 U.S. Bank 2% to 3% 2/15/2027 2012A' Waterworks & Sewer System Revenue 3/29/2012 $ 930,000 $ 3,340,000 Bank of Texas 2.03% 7/15/2024 Refunding Bonds, Series 20124 Waterworks & Sewer System Revenue 6/25/2013 $ 1,215,000 $ 1,585,000 U.S. Bank 3% to 5% 7/15/2033 Bonds, Series 20134 Texas Water Waterworks & Sewer System Revenue 8/5/2015 $ 3,805,000 $ 4,685,000 Development 0% to 1.98% 7/15/2035 Bonds, Series 2015A4 Board Texas Water Waterworks & Sewer System Revenue 8/5/2015 $ 2,020,000 $ 2,380,000 Development 0% to 1.68% 7/15/2035 Bonds, Series 2015e Board Texas Water Waterworks & Sewer System Revenue 4/15/2018 $ 2,660,000 $ 2,785,000 Development 0% to 1.49% 7/15/2038 Bonds, Series 2018' Board Texas Water Waterworks & Sewer System Revenue 4/25/2019 $ 9,275,000 $ 9,275,000 Development 0.23% to 1.66% 7/15/2049 Bonds, Series 2019 Board Euless Development Corporation, Sales Tax 10/15/2018 $ 1,565,000 $ 1,635,000 U.S. Bank 3% to 4% 9/15/2038 Revenue Bonds, Series 2018 AXON Enterprise, Inc. Lease 10/25/2018 $ 550,506 $ 674,906 AXON Enterprise, Inc. 3% Imputed 2/7/2023 Pr000sed Indebtedness Proposed Anticipated Proposed Description Issuance Proposed Payment Issuance Proposed Amount Sale Type Source Date Term Euless Development Corporation, Sales Tax Revenue $ 4,380,000 Competitive EDC Revenue November 2019 20 Year Bonds for TSSC Phase VI Sale Certificates of Obligation for Fire Station p 1 $ 7,335,000 Competitive Sale Property Tax November 2019 20 Year ax Notes -Equipment Package $ 700,000 CompetitiveSale Property Tax August 2020 2 Year ' Bonds paid by Tax Increment Financing District & Public Improvement District. 2 Bonds paid by rental income from Dallas Stars Center. s Remaining Bonds paid by Texas Star Golf Course. Bonds paid by Water & Wastewater user charges. s Bonds partially paid by Tax Increment Financing District and Public Improvement District. 6-1 ANNUAL DEBT SERVICE TOTAL GENERAL OBLIGATION AND REVENUE DEBT $10,000,000 ----- -------. ... - ® SALES TAX 1/2 CENT $9,000,000 _ --- -. _ ....., ---- -- --- - - ----- IIIGOLF $8,000,000 __ _ _ ___._.__----__ ______-__-_._ STAR CENTER $7,000,000 _.____ - WATER & WASTEWATER $6,000,000 __... w G.O.'S AND C.O.'S $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 2020 2022 2024 2026 2028 2030 2032 2034 2036 2038 2040 2042 2044 2046 2048 FISCAL YEAR TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF TOTAL GENERAL OBLIGATION AND REVENUE DEBT GENERAL & CERTIFICATES WATER & SALES TAX YEAR 2020 OF OBLIGATION $5,911,513 GOLFREQUIREMENTS $589,125 $1,486,355 $708,863 $118,750 1 8,814,606 2021 $4,977,679 $594,125 $1.216,034 $712,495 $116,950 $7,617,282 2022 $4,077,604 $591,275 $1,208,393 $710,020 $120,150 $6,707,442 2023 $4,081,254 $590,444 $1,214,746 $706,020 $118,200 $6,710,664 2024 $3,918,159 $588,738 $1,209,786 $708.740 $116,250 $6,541,673 2025 $3,381,825 $591,072 $1,073,658 $715,140 $119,300 $5,880,995 2026 $3,381,050 $587,419 $1,069,201 $0 $117,200 $5,154,870 2027 $3,387,475 $592,678 $1,073,835 $0 $119,400 $5,173,388 2028 $3,385,619 $0 $1,070,898 $0 $116,400 $4,572,916 2029 $3,388,006 $0 $1,074,096 $0 $118,400 $4,580,502 2030 $3,386,307 $0 $1,075,181 $0 $120,200 $4,581,688 2031 $3,148,409 $0 $1,074,672 $0 $116,800 $4,339,881 2032 $3,149,966 $0 $1,083,190 $0 $118,400 $4,351,555 2033 $3,151,272 $0 $1,075,675 $0 $119,800 $4,346,747 2034 $3,154,319 $0 $947,371 $0 $116,000 $4,217,690 2035 $2,723,778 $0 $954,407 $0 $117,200 $3,795,385 2036 $2.499,331 $0 $540,758 $0 $118,200 $3,158,289 2037 $2,502,225 $0 $539,444 $0 $119,000 $3,160,669 2038 $2,496,791 $0 $537,826 $0 $119,600 $3,154,216 2039 $1,859,413 $0 $380,949 $0 $0 $2,240,361 2040 $999,725 $0 $381,181 $0 $0 $1,380,906 2041 $589.425 $0 $381,208 $0 $0 $970,633 2042 $0 $0 $381,060 $0 $0 $381,060 2043 $0 $0 $380,767 $0 $0 $380,767 2044 $0 $0 $380,327 $0 $0 $380,327 2045 $0 $0 $379,773 $0 $0 $379,773 2046 $0 $0 $379,103 $0 $0 $379,103 2047 $0 $0 $383,316 $0 $0 $383,316 $0 $0 $382,330 $0 $0 $382,330 2049 $0 $0 $381,225 $0 $0 $381,225 L2048 TALE $69,551,144 $4,724,975 923,716,760 $4,261,278 $2,246,200 $104,500,256 6-2 Total General Obligation Debt Composition of Debt Service $6,500,000 $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 WN— $500,000 &bt A*illi 1"A Ag." $0 W, I I i 2020 2022 2024 2026 2028 2030 2032 2034 2036 2038 2040 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2020 $1,964,919 $3,946,595 $5,911,513 2021 $1,622,171 $3,355,508 $4,977,679 2022 $1,502,996 $2,574,608 $4,077,604 2023 $1,412,458 $2,668,796 $4,081,254 2024 $1,313,159 $2,605,000 $3,918,159 2025 $1,236,825 $2,145,000 $3,381,825 2026 $1,161,050 $2,220,000 $3,381,050 2027 $1,082,475 $2,305,000 $3,387,475 2028 $1,000,619 $2,385,000 $3,385,619 2029 $913,006 $2,475,000 $3,388,006 2030 $821,307 $2,565,000 $3,386,307 2031 $728,409 $2,420,000 $3,148,409 2032 $644,966 $2,505,000 $3,149,966 2033 $561,272 $2,590,000 $3,151,272 2034 $474,319 $2,680,000 $3,154,319 2035 $383,778 $2,340,000 $2,723,778 2036 $309,331 $2,190,000 $2,499,331 2037 $237,225 $2,265,000 $2,502,225 2038 $161, 791 $2,335,000 $2,496,791 2039 $94,413 $1,765,000 $1,859,413 2040 $49,725 $950,000 $999,725 2041 $9,425 $580,000 $589,425 TOTAL $17,685,638 $51,865,506 $69,551,144 6-3 �gvo� tJ7 36� l�3�oq� 53� 33`i ,239.,1018 f3'i54I 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 2020 2022 2024 T" 2026 2028 Fiscal Year Interest Principal kw iw` 2030 2032 2034 2036 2038 DEBT SERVICE REQUIREMENTS SUMMARY OF TAX -SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2020 $1,143,837 $2,876, 595 $4,020,432 2021 $837,264 $2,255,508 $3,092,772 2022 $755,415 $1,439,608 $2,195,022 2023 $709,101 $1,483,796 $2,192,897 2024 $661,728 $1,380,000 $2,041,728 2025 $621,169 $880, 000 $1,501,169 2026 $585,269 $915,000 $1,500,269 2027 $547,869 $955,000 $1,502,869 2028 $508,969 $990,000 $1,498,969 2029 $465,644 $1,035,000 $1,500,644 2030 $419,970 $1,080,000 $1,499,970 2031 $374,694 $1,125,000 $1,499,694 2032 $330,422 $1,170,000 $1,500,422 2033 $287,316 $1,215,000 $1,502,316 2034 $242,219 $1,260,000 $1,502,219 2035 $195,119 $1,305,000 $1,500,119 2036 $148,769 $1,355,000 $1,503,769 2037 $102,756 $1,400,000 $1,502,756 2038 $54,353 $1,445,000 $1,499,353 2039 $14,788 $845,000 $859,788 TOTAL $9,006,669 $26,410,506 $35,417,175 6-4 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2011 DATED: January 15, 2011 ORIGINAL AMOUNT: $6,575,000 INTEREST RATES: BOND YEARS 2013-2014 @ 2.000%, 2015-2016 @ 3.000%, 2017-2019 @ 3.500%, 2020-2021 @ 4.000% PAYING AGENT: U.S. BANK OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 2020 4.000% $33 600 $33 600 $820 000 $887 200 2021 4.000% $17,200 $17,200 $860,000 $894,400 TOTAL 1 $50,800 $50,800 $1,680,000 $1,781,600 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 1-1 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: February15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARYI5 AUGUST15 FEBRUARY15 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 $132,097 $86,738 $2,515,000 $2,733,834 Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. M CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2014 DATED: October 15, 2014 ORIGINAL AMOUNT: $5,685,000 INTEREST RATES: BOND YEARS 2016-2020 @ 3.00% PAYING AGENT: U.S. BANK OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2020 3.000% $13,800 $0 $920,000 $933,800 TOTAL $13,800 $0 $920,000 $933,800 Proceeds from the sale of the Bonds will be used to (i) refund a portion of the City's currently refundable outstanding debt (the "Refunded Obligations"), in order to lower the overall debt service requirements of the City and (ii) payment of costs associated with the issuance of the Bonds (see "Plan of Financing - Refunded Obligations" for more detail and Schedule I for a detailed description of the Refunded Obligations). These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-7 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 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 $1,681,147 t$1,528,092 $8,960,000 $12,169,239 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. OR 6-8 OWE M M CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: AXON ENTERPRISE, INC. LEASE DATED: October 25, 2018 ORIGINAL AMOUNT: $674,906 INTEREST RATES: 0% INTEREST RATE; 3% Imputed Interest Rate for Reporting Purposes PAYING AGENT: AXON ENTERPRISE, INC. OPTION DATE: N/A YEAR INTEREST INTEREST FEBRUARY 7 PRINCIPAL FEBRUARY 7 TOTAL REQUIREMENTS 2020 3.000% $16 515 $131,595 $148 110 2021 3.000% $12 602 $135 508 $148 110 2022 3.000% $8,502 $139,608 $148,110 2023 3.000% $4 314 $143 796 $148 110 TOTAL $41,933 $550,506 $592,439 The lease was used to finance an integrated camera and taser system along with related hardware and software for the police department. 6-9 L CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM CERTIFICATES OF OBLIGATION, SERIES (LIMITED PLEDGE) REVENUE 2019 DATED: January 15, 2019 ORIGINAL AMOUNT: $11,785,000 INTEREST RATES: BOND YEARS 2020-2024 @ 3.00%, 2025-2028 @ 4.00%, 2029-2031 @ 5.00%, 2032-2035 @ 4.00%, 2036 @ 3.250%, 2037-2038 @ 3.3375% and 2039 @ 3.50% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2028 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2020 3.000% $442,113 $221,878 $195,000 $858,991 2021 3.000% $221,878 $215,503 $425,000 $862,381 2022 3.000% $215,503 $208,978 $435,000 $859,481 2023 3.000% $208,978 $202,228 $450,000 $861,206 2024 3.000% $202,228 $195,328 $460,000 $857 556 2025 4:000% $195,328 $185,728 $480,000 $861,056 2026 4.000% $185,728 $175,728 $500,000 $861,456 2027 4.0000/6 $175,728 $165,328 $520,000 $861,056 2028 4.000% $165,328 $154,528 $540,000 $859,856 2029 5.000% $154,528 $140,403 $565,000 $859,931 2030 5.000% $140,403 $125,528 $595,000 $860,931 2031 5.000% $125,528 $109,903 $625,000 $860,431 2032 4.000% $109,903 $96,803 $655,000 $861,706 2033 4.000% $96,803 $83,203 $680,000 $860,006 2034 4.000% $83,203 $69,003 $710,000 $862,206 2035 4.000% $69,003 $54,303 $735,000 $858 306 2036 3.250% $54,303 $41,872 $765,000 $861,175 2037 3.375% $41,872 $28,541 $790,000 860,413 2038 3.375% $28,541 $14,788 $815,000 $858,328 2039 3.500% $14,788 $0 $845,000 $859 788 TOTAL $2,931.688 $2,489,575 $11,785,000 $17,206,263 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. 6-10 TIRZ/PID-Supported General Obligation Debt Composition of Debt Service $ 2, 000, 000 lhmdh �i.ir� u r a r Interest $500,000 $0 2020 2022 2024 2026 2028 2030 2032 2034 2036 2038 2040 Principal Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TIRZ/PID-SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $8,678,969 $25,455,000 $34,133,969 I IKZ - I ax Increment Reinvestment Zone PID - Public Improvement District 6-11 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 2020 4.000% $2,450 $2,450 $10,000 $14,900 2021 4.000% $2,250 $2,250 $10,000 $14,500 2022 4.000% $2,050 $2,050 $10,000 $14,100 2023 4.000% $1,850 $1,850 $10,000 $13,700 2024 4.000% $1,650 $1,650 $10,000 $13,300 2025 4.000% $1,450 $1,450 $10,000 $12,900 2026 4.000% $1,250 $1,250 $10,000 $12,500 2027 4.125% $1,050 $1,050 $10,000 $12,100 2028 4.125% $844 $844 $10,000 $11,688 2029 4.250% $638 $638 $15,000 $16,275 2030 4.250% $319 $319 $15,000 $15,638 TOTAL $15,800 $15,800 $120,000 $151,600 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 6-12 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 2029-2030 @4.250% @ 4.000%, 2027-2028@ 4.125%, PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 1 $222,850 2030 4.250% $4,569 $4,569 $215,000 1 $224,138 TOTAL $258,419 $258,419 $1,960,000 1 $2,476,838 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 c�ati?� 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 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 1 $677,550 1 $677,550 $5,025,000 $6,380,100 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. 6-14 CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) DESCRIPTION: REVENUE CERTIFICATES OF OBLIGATION, SERIES 2015 (GLADE PARKS PHASE 3) DATED: October 27, 2015 ORIGINAL AMOUNT: $3,030,000 INTEREST RATES: BOND YEARS 2016-2035 @3.000% - 5.000% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2026 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 $427,394 1 $377,269 1 $2,795,000 $3,599,663 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. 6-15 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 2020 2.000% $233,294 $233,294 $530,000 $996,588 2021 2.000% $227,994 $227,994 $540,000 $995,988 2022 3.000% $222,594 $222,594 $550,000 $995,188 2023 4.000% $214,344 $214,344 $570,000 $998,688 2024 2.250% $202,944 $202,944 $590,000 $995,888 2025 3.000% $196,306 $196,306 $605,000 $997,613 2026 3.000% $187,231 $187,231 $620,000 $994,463 2027 3.000% $177,931 $177,931 $640,000 $995,863 2028 3.000% $168,331 $168,331 $660,000 $996,663 2029 3.000% $158,431 $158,431 $680,000 $996,863 2030 3.000% $148,231 $148,231 $700,000 $996,463 2031 3.000% $137,731 $137,731 $720,000 $995,463 2032 3.000% $126,931 $126,931 $745,000 $998,863 2033 3.000% $115,756 $115,756 $765,000 $996,513 2034 3.000% $104,281 $104,281 $790,000 $998,563 2035 3.000% $92,431 $92,431 $810,000 $994,863 2036 3.125% $80,281 $80,281 $835,000 $995,563 2037 3.125% $67,234 $67,234 $865,000 $999,469 2038 3.125% $53,719 $53,719 $890,000 $997,438 2039 3.250% $39,813 $39,813 $920,000 $999,625 2040 3.250% $24,863 $24,863 $950,000 $999,725 2041* 3.250% $9,425 $0 $580,000 $589,425 TOTAL $2,990,097 $2,980,672 $15,555,000 $21,525,769 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, Principal payment and final maturity is February 15, 2041. 6-16 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 Taxable (Self Supporting) G.O. Debt Composition of Debt Service 2020 2022 2024 Fiscal Year Principal DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE (SELF SUPPORTING) G.O. DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $571,278 $3,690,000 $4,261,278 G.O. - General Obligation 6-17 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 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 $285,639 $285,639 $3,690,000 $4,261,278 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. 6-18 'fi 5'�1 sr. Golf G.O. Refunding Debt Composition of Debt Service $800,000 $400,000 $200,000 $0 t_j PRINCIPAL INTEREST 2020 2022 2024 2026 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF G.O. REFUNDING DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $429,875 $4,295,000 $4,724,875 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 6-19 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-GOLF DATED: November 1, 2012 ORIGINAL AMOUNT: $7,185,000 INTEREST RATES: BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%, 2017-2018 @ 2.000%, 2019-2021 @ 3.000%, 2022 @ 2.000%, 2023 @ 2.125%, 2024 @ 2.250%, 2025 @ 2.375%, 2026 @ 2.500%, 2027 @ 2.625% PAYING AGENT: U.S. BANK OPTION DATE: FEBRUARY 15, 2022 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 $241,556 $188,319 $4,295,000 $4,724,875 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 6-20 $590,609 Water & Wastewater Revenue Debt Composition of Debt Service $1,600,000 $1,500,000 $1,400,000 W PRINCIPAL M INTEREST $1,300,000 $1,200,000 $1,100,000 $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 2020 2023 2026 2029 2032 2035 2038 2041 2044 2047 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2020 $306,355 $1,180,000 $1,486,355 2021 $271,034 $945,000 $1,216,034 2022 $263, 393 $945, 000 $1, 208, 393 2023 $254,746 $960,000 $1,214,746 2024 $244,786 $965,000 $1,209,786 2025 $233,658 $840,000 $1,073,658 2026 $224,201 $845,000 $1,069,201 2027 $213, 835 $860, 000 $1, 073, 835 2028 $200,898 $870,000 $1,070,898 2029 $189,096 $885,000 $1,074,096 2030 $175,181 $900, 000 $1, 075,181 2031 $159,672 $915,000 $1,074,672 2032 $143,190 $940, 000 $1,083,190 2033 $125,675 $950,000 $1,075,675 2034 $107, 371 $840, 000 $947, 371 2035 $94,407 $860,000 $954,407 2036 $80,758 $460,000 $540,758 2037 $74,444 $465,000 $539,444 2038 $67,826 $470,000 $537,826 2039 $60,949 $320,000 $380,949 2040 $56,181 $3257000 $381,181 2041 $51,208 $330,000 $381,208 2042 $46,060 $335,000 $381,060 2043 $40,767 $340,000 $380,767 2044 $35,327 $345,000 $380,327 2045 $29,773 $350,000 $379,773 2046 $24,103 $355, 000 $379,103 2047 $18,316 $365,000 $383,316 2048 $12,330 $370,000 $382,330 2049 $6,225 $375,000 $381,225 TOTAL $3,811,760 $19,905,000 $23,716,760 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $790,559 6-21 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 2020 2.030% $9,440 $9,440 $395,000 $413,880 2021 2.030% $5,430 $5,430 $130 000 $140 860 2022 2.030% $4,111 $4,111 $130,000 $138,222 2023 2.030% $2,791 $2,791 $140,000 $145,582 2024 2.030% $1,370 $1,370 $135,000 $137,740 TOTAL $23,142 $23,142 $930,000 $976,284 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. 6-22 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 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 $24153 $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 $230,956 $230,966 $1,215,000 $1,676,913 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. 6-23 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015A Meters DATED: June 15, 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 2020 0.350% $27,225 $27,225 $220,000 $274,451 2021 0.590% $26,840 $26,840 $220,000 $273,681 2022 0.800% $26,191 $26,191 $220,000 $272,383 2023 0.960% $25,311 $25,311 $220,000 $270,623 2024 1.120% $24,255 $24,255 $225,000 $273,511 2025 1.250% $22,995 $22,995 $225,000 $270,991 2026 1.390% $21,589 $21,589 $230,000 $273,178 2027 1.500% $19,991 $19,991 $235,000 $274,981 2028 1.590% $18,228 $18,228 $235,000 $271,456 2029 1.670% $16,360 $16,360 $240,000 $272,720 2030 1.740% $14,356 $14,356 $245,000 $273,712 2031 1.800% $12,224 $12,224 $250,000 $274,449 2032 1.850% $9,974 $9,974 $255,000 $274,949 2033 1.900% $7,616 $7,616 $260,000 $275,231 2034 1.940% $5,146 $5,146 $260,000 $270,291 2035 1.980% $2,624 $2,624 $265,000 $270,247 TOTAL $280,925 $280,925-1 $3,806,000 $4,366,849 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 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015B Reclaimed Water System) DATED: June 15, 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 2020 0.050% $11,349 $11,349 $120,000 $142,698 2021 0.290% $11,319 $11,319 $120,000 $142,638 2022 0.500% $11,145 $11,145 $120,000 $142,290 2023 0.660% $10,845 $10,845 $120,000 $141,690 2024 0.820% $10,449 $10,449 $120,000 $140,898 2025 0.950% $9,957 $9,957 $120,000 $139,914 2026 1.090% $9,387 $9,387 $120,000 $138,774 2027 1.200% $8,733 $8,733 $125,000 $142,466 2028 1.290% $7,983 $7,983 $125,000 $140,966 2029 1.370% $7,177 $7,177 $125,000 $139,353 2030 1.440% $6,320 $6,320 $130,000 $142,641 2031 1.500% $5,384 $5,384 $130,000 $140,769 2032 1.550% $4,409 $4,409 $135,000 $143,819 2033 1.600% $3,363 $3,363 $135,000 $141,726 2034 1.640% $2,283 $2,283 $135,000 $139,566 2035 1.680% $1,176 $1,176 $140,000 $142,352 TOTAL $121,277 $121,277 $2,020,000 $2,262,554 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 0M CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2018 DATED: Aril 15, 2018 ORIGINAL AMOUNT: $2,785,000 INTEREST RATES: BOND YEARS 2018-2038 @ 0% -1.49% PAYING AGENT: Texas Water Development Board OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 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 $166,294 $166,294 $2,660,000 $2,992,588 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 owl CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2019 DATED: Aril 25, 2019 ORIGINAL AMOUNT: $9,275,000 INTEREST RATES: BOND YEARS 2020-2049 @ 0.23% -1.66% PAYING AGENT: Texas Water Development Board OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2020 0.230% $77,827 $53,880 $250,000 $381,707 2021 0.260% $53,593 $53,593 $275,000 $382,185 2022 0.290% $53,235 $53,235 1 275,000 1 $381,470 2023 0.350% $52,836 $52,836 $275,000 $380,673 2024 0.420% $52,355 $52,355 $275,000 $379,710 2025 0.500% $51,778 $51,778 $280,000 $383,555 2026 0.560% $51,078 $51,078 $280,000 $382,155 2027 0.640% $50,294 $50,294 $280,000 $380,587 2028 0.720% $49,398 $49,398 $285,000 $383,795 2029 0.830% $48,372 $48,372 $285,000 $381,743 2030 0.960% $47,189 $47,189 $285,000 $379,378 2031 1.060% $45,821 $45,821 $290,000 $381,642 2032 1.140% $44,284 $44,284 $295,000 $383,568 2033 1.200% $42,602 $42,602 $295,000 $380,205 2034 1.240% $40,832 $40,832 $300,000 $381,665 2035 1.290% $38,972 $38,972 $305,000 $382,945 2036 1.340% $37,005 $37,005 $310,000 $384,010 2037 1.400% $34,928 $34,928 $310,000 $379,856 2038 1.450% $32,758 $32,758 $315,000 $380,516 2039 1.490% $30,474 $30,474 $320,000 $380,949 2040 1.530% $28,090 $28,090 $325,000 $381,181 2041 1.560% $25,604 $25,604 $330,000 $381,208 2042 1.580% $23,030 $23,030 $335,000 $381,060 2043 1.600% $20,384 $20,384 $340,000 $380,767 2044 1.610% $17,664 $17,664 $345,000 $380,327 2045 1.620% $14,886 $14,886 $350,000 $379,773 2046 1.630% $12,051 $12,051 $355,000 $379,103 2047 1.640% $9,158 $9,158 $365,000 $383,316 2048 1.650% $6,165 $6,165 $370,000 $382,330 2049 1.660% $3,113 $3,113 $375,000 $381,225 TOTAL $1,096,772 $1,071,826 $9,275,000 $11,442,698 Proceeds from the sale of the Bonds will provide funds for Capital Improvement Project WT1802 Well Replacement - Fuller / Far North. 6-27 $145,000 $125,000 $105,000 i $85,000 $65,000 $45,000 $25,000 $5,000 2020 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 Fiscal Year Sales Tax Revenue Debt Composition of Debt Service :u PRINCIPAL INTEREST DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE DEBT YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 2020 $58,750 $60,000 $118,750 2021 $56,950 $60,000 $116,950 2022 $55,150 $65,000 $120,150 2023 $53,200 $65,000 $118,200 2024 $51,250 $65,000 $116,250 2025 $49,300 $70,000 $119,300 2026 $47, 200 $70, 000 $117, 200 2027 $44,400 $75,000 $119,400 2028 $41,400 $75,000 $116,400 2029 $38,400 $80, 000 $118, 400 2030 $35,200 $85,000 $120,200 2031 $31,800 $85,000 $116,800 2032 $28,400 $90,000 $118,400 2033 $24, 800 $95, 000 $119, 800 2034 $21, 000 $95, 000 $116, 000 2035 $17,200 $100, 000 $117,200 2036 $13, 200 $105, 000 $118,200 2037 $9, 000 $110, 000 $119, 000 2038 $4,600 $115,000 $119,600 TOTAL $681,200 $1,565,000 $2,246,200 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) AVERAGE ANNUAL DEBT OUTSTANDING 6-28 $120,200 $118,221 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 2018 DATED: 10/15/18 ORIGINAL AMOUNT: $1,685,000 INTEREST RATE: YEARS 2020-2025 @ 3.00%, YEARS 2026-2038 @ 4.00% PAYING AGENT: U.S. BANK, NATIONAL ASSOCIATION, DALLAS, TEXAS OPTION DATE: 9/15/2028 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2020 3.00% $29,375 $29,375 $60,000 $118,750 2021 3.00% $28,475 $28,475 $60,000 $116,950 2022 3.00% $27,575 $27,575 $65,000 $120,150 2023 3.00% $26,600 $26,600 $65,000 $118,200 2024 3.00% $25,625 $25,625 $65,000 $116,250 2025 3.00% $24,650 $24,650 $70,000 $119,300 2026 4.00% $23,600 $23,600 $70,000 $117,200 2027 4.00% $22,200 $22,200 $75,000 $119,400 2028 4.00% $20,700 $20,700 $75,000 $116,400 2029 4.00% $19,200 $19,200 $80,000 $118,400 2030 4.00% $17,600 $17,600 $85,000 $120,200 2031 4.00% $15,900 $15,900 $85,000 $116,800 2032 4.00% $14,200 $14,200 $90,000 $118,400 2033 4.00% $12,400 $12,400 $95,000 $119,800 2034 4.00% $10,500 $10,500 $95,000 $116,000 2035 4.00% $8,600 $8,600 $100,000 $117,200 2036 4.00% $6,600 $6,600 $105,000 $118,200 2037 4.00% $4,500 $4,500 $110,000 $119,000 2038 4.00% 1 $2,300 $2,300 $115,000 $119,600 TOTAL $340,600 $340,600 $1,565,000 $2,246,200 Proceeds from the sale of the Bonds will be used to (i) pay contractual obligations of the City to be incurred for the construction of parks and park facilities, and (ii) pay the costs associated with the 6-29 �s� h PERSONNEL 0� INSURANCE 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 Financial Report L Full -Time Personnel Counts FY 17/18 FY 18119 FY 18119 FY 19120 ACTUAL BUDGETED ESTIMATED BUDGETEC IN CITY ADMINISTRATION 3.50 3.50 3.50 3.50 CITY SECRETARY 3.50 3.50 3.50 3.50 Total City Administration 7.00 7.00 7.00 7.00 FINANCE/BUDGET 2.00 2.00 2.00 2.00 MUNICIPAL COURTS 7.75 7.75 7.75 7.75 ACCOUNTING 4.00 4.00 4.00 4.00 PURCHASING 1.00 1.00 1.00 1.00 Total Finance 14.75 14.75 14.75 14.75 POLICE CODE COMPLIANCE 15.00 15.00 15.00 16.00 POLICE ADMINISTRATION 6.00 6.00 6.00 6.00 POLICE PATROL 45.00 45.00 45.00 45.00 POLICE CID 13.00 13.00 13.00 13.00 POLICE SERVICE 22.00 22.00 22.00 22.00 POLICE DETENTION 17.00 17,00 17.00 17.00 Total Police Department 118.00 118.00 118.00 119.00 FIRE MARSHAL/EDUCATION 4.00 4.00 4.00 4.00 FIRE ADMINISTRATION 4.00 4.00 4.00 4.00 EMS/SUPPRESSION 67.00 67.00 67.00 67.00 Total Fire Department 75.00 75.00 75.00 76.00 INFORMATION SERVICES 1.00 1.00 1.00 1.00 HUMAN RESOURCES 3.50 3.50 3.50 3.50 FACILITY MAINTENANCE 4.00 4.00 4.00 4.00 Total Administrative Services 8.60 8.50 8.50 8.50 LIBRARY 9.00 9.00 9.00 9.00 Total Library 9.00 9.00 9.00 9.00 PLANNING & DEVELOPMENT 2.50 2.50 2.50 2.50 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 Total Planning & Development 6.50 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 20.50 20.50 20.50 STREET MAINTENANCE 10.50 A 11.50 11.50 11.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 1.00 1.00 1.00 1.00 Total Public Works 14.50 15.60 15.50 15.50 GF NON -DEPARTMENTAL 0.50 A 0.00 0.00 0.00 Total Non -departmental 0.50 0.00 0.00 0.00 TOTAL GENERAL FUND 274.25 274.75 274.75 275.75 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 6.00 5.00 W&S ENGINEERING 3.00 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 8.00 METER SERVICES 1.00 1.00 1.00 1.00 Total Public Works 24.00 24.00 24.00 25.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.50 A 10.00 10.00 10.00 Total Non -departmental 14.50 14.00 14.00 14.00 TOTAL W&S FUND 43.50 43.00 43.00 44.00 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 0.00 0.00 0.00 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 8.00 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 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 36.25 36.25 36.25 36.25 TOTAL ALL FUNDS 390.00 390.00 390.00 392.00 A) Added 1 PW Field Tech I, eliminated Director of Admin Services B) Added t PW Field Tech I C) Added i Code Enforcement Officer 7-1 � PERSONNEL COUNTS BY FUND L FULL-TIME EMPLOYEES FY18 ACTUAL FY19 BUDGETED FY19 ESTIMATED FY20 FUNDED GENERAL FUND 274.25 274.75 274.75 275.75 EDC FUND 24.25 24.25 24.25 24.25 WATER & WW FUND 43.50 43.00 43.00 44.00 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 0.00 0.00 0.00 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY 8.00 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 0.50 0.50 0.50 0.50 TOTAL 1390.00 1390.001 390.00 1392.00 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 154.00 154.00 154.00 154.00 7-2 PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10-02-19 POLICE EFFECTIVE 09-26-19 H.T. . S EP 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 IPSO 1 $3,7611 $3,949 $4,145 $4,354 $4,570 $4,799 $45,1301 $47,387 $49,746 $52,2451 $54,845 $57,586 21.69711 22.7823 23.9162 25.11781 26.3679 27.6857 520.00 1 21.00 1 N I Dispatcher 1 $4,3001 $4,5151 $4,7401 $4,9771 $5,2271 $5,488 $51,6001 $54,1801 $56,8811 $59,7231 $62,7261 $66,850 24.80771 26.04821 27.34661 28.71311 30.15691 31.6588 730.00 1 22.00 1 N I Fire Fighter 1 $5,2521 $5,5141 $5,7921 $6,0801 $6,386 $6,704 $63,0291 $66,1731 $69,4991 $72,9661 $76,634 $80,444 21,5852 22.6621 23.8009 24.9882 26.2445 27.5493 565.00 24.00 N Police Officer 24.03 N Fire Inspector I 760.00 1 24.01 N Firefighter II 31.2132 1 32.6959 1 34.2560 1 35.8841 1 37.60901 39.4016 $5,410 $5,667 $5,9381 $6,2201 $6,5191 $6,830 $64,9241 $68,0081 $71,2531 $74,6391 $78,2271 $81,955 22.23411 23.29021 24.40161 25.56131 26.78991 98.0669 586.00 1 24.99 1 N I Police Corporal 1 $5,7761 $6,0331 $6,3041 $6,586 $61885 $7,196 25.00 1 N ISenior Police Officer 1 $69,3181 $72,4011 $75,6471 $79,033 $82,621 $86,349 33.3257 34.8083 36.3687 37.9965 39.7215 41.5142 590.00 1 26.01 1 N Fire Inspector II $5,844 $6,101 $6,372 $6,654 $6,953 $71263 $70,1311 $73,214 $76,459 $79,845 $83,433 , $87,161 33.71661 35.1989 36.75911 38.3870 40.1122 41.9044 780.00 1 25.01 1 N Fire Fighter/Driver 1 $5,8441 $6,1011 $6,3721 $6,6541 $6,9531 7,263 $70,1301 $73,2141 $76,4581 $79,8451 $83,4331 $87,162 -24.01711 25.0733 26-18441 27.34421 28.57291 29.8500 7-3 PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 10-02-19 POLICE EFFECTIVE 09-26-19 Job IGrade 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 $6,1861 $6,4441 $6,713 $6,9921 $7,2841 $7,587 $74,2351 $77,3281 $80,5501 $83,9061 $87,4021 $91,044 35.68991 37.17701 38.7260 40.3396 42.0204 43.7712 605.00 26.00 N Police Sergeant $7,096 $8,432 26.05 E EmergencyM mt. Coordinator $85,1551 $101,179 610.00 26.04 N Fire Inspector III 40.93971 48.6435 ( Z(.UU I N Iyut)iic taucauon umcer I 810.00 26.02 N Fire Lieutenant 1 $7,0961 $8,432 $85,1541 $101,179 29.16241 1 34,6503 820.001 26.03 1 N 29.9521 830.00 1 27.01 1 N I Fire Captain $7,365y 1 1 1 1 $8,892 30.2671 650.00 128.00 E Police Lieutenant 1 $8,075 $9,466 128.01 1 E Technical Services Manager 1 $96,8951 1 1 1 1 $113,597 12&02 1 E Civilian Service Mana er 1 46.5839 54.6138 680.00 130.01 1 E Division Chief/E.M.S Coord. 1 $8,603 $10,135 680.00 1130.02 E Police Captain 1 $103,233 $121,620 49,6313 58.4710 7-4 PROPOSED EXEMPT PAY PLAN EFFECTIVE 09-26-19 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 295 143.16 E Conference Centre Manager $4,261 $4,815 $5,443 143.04 E jAsst. Golf Superintendent $51,126 1 $57,780 $65,312 143.11 E I First Asst. Golf Pro 24.58001 27.7787 31.4001 305 146.11 E or ma or $4,413 $5,065 $5,698 146.12 E Recreation Specialist -Aquatics $52,961 $60,784 $68,380 146.13 E Program Rec. Specialists 25.4574 29.22331 32.8750 146.14 E Athletic Coordinator 146.15 E Recreation Specialist -Anal st 146.16 E Special Events Coordinator 146.17 E r 146.18 E Human Resources Generalist I 315 149.09 E ISenior Center Supervisor $4,654 $5,340 $5,936 146.10 E I Recreation Center Supervisor $55,851 $64,086 $71,238 26.8514 30.8106 34.2489 325 1 145.03 1 E jAccountant l $4,894 $5,579 $6,259 148.00 1 E ILibranan $58,730 $66,944 $75,112 28.2356 32.1846 36.1116 335 152.01 E Recreation Superintendent $5,136 $5,857 $6,580 148.01 E Athletic Supervisor $61,630 $70,287 $78,962 149.01 E Human Resources Generalist II 29.6298 33.7920 37.9627 149.02 E Food and Beverage Manager 149.03 1 E Kitchen Manager/Chef 149.08 1 E I Facilities Supervisor 150.06 1 E jAssistant to the City Secretary 345 1 150.03 1 E iSenior Librarian $5,376 $6,139 $6,901 $64,509 $73,673 $82,816 31.0138 35.4197 39.8155 355 149.04 E Deputy City Secretary $5,617 * $6,420 $7,222 150.00 E Accountant II $67,409 $77,037 $86,666 151.00 E Web Designer 32.4080 37.03711 41.6684 151.04 E Graduate Engineer 365 1 1 E JOPEN $5,896 $6,603 $7,547 $70,752 $79,238 $90,562 34.0155 38.0954 43.5393 7-5 PROPOSED- EXEMPT PAY PLAN EFFETIVE 09-26-19 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Start Mid Top 375 145.07 E Internal Auditor $6,191 1 $7,060 $7,924 153.00 E GIS Manager $74,288 1 $84,720 $95,090 153.07 E Assistant Library Administrator 35.71531 40.73081 45.7162 153.08 E Network Manager 154.02 E Park Superintendent 385 149.06 E Communications/Mktg. Mgr. $6,501 $7,411 $8,321 150.05 E Controller $78,012 $88,930 $99,852 150.07 E Budget/TreasuryBudget/Treasury Manager 37.5058 42.7548 48.0056 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 154.13 E Manager of Recreational Services 154.14 E Parks Manager 154.16 E Senior City Planner 154.17 E Benefits Manager 154.18 E Risk Manager 405 1 155.01 1 E ICivil Engineer $7,168 1 $8,171 1 $9,175 $86,013 1 $98,052 1 $110,095 41.35231 47.14051 52.9303 410 1 156.01 1 E ISenior Computer Developer $7,347 $8,375 $9,404 $88,1611 $100,503 $112,846 42.38491 48.3190 54,2531 415 1 157.04 1 E ISenior Civil Engineer 1 $7,526 1 $8,580 1 $9,633 157.05 E I Planning & Development Svcs. Mgr. 1 $90,307 1 $102,964 1 $116,598 43.41671 49.50211 55.5760 7-6 OR PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 09-26-19 Hourly. Monthly and Annual Pav Scales Job Start End Merit GRADE Code FLSA Job Title Pay Prob. EOY 1 EOY 2 EOY 3 Top 210 1 36.03 1 N I Library Aide 1 $2,725 1 $2,820 1 $2,919 1 $3,021 1 $3,127 $3,490 $32,699 1 $33,844 1 $35,028 1 $36,254 1 $37,523 '$41,883 15.72071 16.27091 16.84051 17.42991 18.0399 20.1362 220 36.02 N Facilities Attendant 1 $2,917 $3,019 1 $3,123 1 $3,235 1 $3,346 1 $3,727 37.03 N Library Clerk 1 $35,004 $36,234 1 $37,4811 $38,816 1 $40,147 1 $44,720 16.82881 17.42011 18.01981 18.66141 19.30141 21.4999 230 37.01 N Parks Field Tech I $3,078 $3,185 L$3,296 1 $3,413 1 $3,531 1 $3,889 37.02 N Facility Tech 1 $36,932 $38,222 1 $39,556 1 $40,954 1 $42,372 1 $46,666 37.05 N Public Works Field Tech 1 17.75601 18.37601 19.01751 19.68931 20.37141 22.4357 37.06 N ReGA uatic Facility Tech I 240 38.01 N Police Records Clerk $3,240 $3,355 $3,469 $3,591 $3,718 $4,132 38.03 N Utility Billing Clerk $38,878 $40,255 $41,632 $43,092 $44,615 $49,587. 39.00 N Parks Field Tech 11 18.6916 19.3534 20.01521 20.7173 21.4496 23.8398 39.01 N Animal Control Officer I 39.04 N Receptionist 39.05 N Facility Tech II 39.06 N Public Works Field Tech II 39.11 N Golf Course Field Tech II 39.12 N Asst. F& B Mgr. 250 39.08 N Court Clerk $3,402 $3,522 $3,645 $3,772 $3,903 $4,295 40.01 N Animal Control Officer II $40,825 $42,264 $43,746 $45,269 $46,837 $51,536 40.04 N Office Tech 19.6272 20.3193 21.0315 21.7637 22.5179. 24.777 t 40.05 N Mechanic 1 40.07 N Secretary 270 42.03 1 N I Nursery Specialist $3,727 • $3,857 1 $3,991 1 $4,132 $4,275 1 $4,778 39.10 1 N IJuvenile Case Clerk $44,720 $46,285 1 $47,896 1 $49,587 $51,302 $57,332 42.02 1 N I Recreation Assistant 21:49991 22.25261 23,02691 23.839RI 24.6646 27.5636 280 41.01 N Administrative Secretary $3,889 $4,025 $4,166 $4,310 1 $4,462 $5,023 43.01 N Administrative Assistant $46,6661 $48,298 1 $49,9881 $61,725 1 $63,545 $60,274 43.02 N Librarian Assistant 22.43571 23.22001 24.03291 24.86781 25.7429 28.9779 43.04 N Admin Asst./Analyst 43.03 N Equipment Operator 43.07 N Mechanic 11 43.08 1 N jParks Field Tech III 43.10 1 N I Facility Tech III 7-7 GRADE Code FLSA PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 09-26-19 Hourly, Monthly and Annual Pay Scales 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 N Signal Technician I 281 1 41.02 1 N lCirculation Supervisor $4,092 $4,236 $4,384 $4,538 $4,697 $5,266 $49,101 $50,838 $52,612 $54,454 $56,361 $63,195 23.6065 24.4412 25.2944 26.1796 27.0968 30.3823 290 42.00 N Technical Specialist $4,295 $4,444 $4,602 $4,762 $4,928 $5,494 42.05 N Graphics Artist $51,536 $63,332 $55,219 1 $57,144 $59,132 $65,927 43.09 N Executive Secretary 24.7771 25.6405 26.54751 27.4729 28.4287 31.6957 45.00 N Inspector 1 45.01 N Mechanic III 45.04 N Crew Leader 300 43.06 N Animal Control Supervisor $4,455 $4,610 $4,772 $4,940 $5,113 $5,753 46.04 N Police Records Supervisor $53,462 $55,324 $57,270 $59,282 $61,364 1 $69,036 46.08 N Computer Support Specialist 25.7027 26.5979 27.5335 28.5011 29.49711 33.1906 46.09 N Chief Mechanic 46.10 N Municipal Court Supervisor 320 48.01 N Foreman - . cs. $4,942 $5,115 $5,293 1 $5,478 $5,670 $6,319 48.02 N Inspector II $59,303 $61,375 $63,5131 $65,735 $68,044 $75,832 48.04 N Signal Tech II 28.5111 29.5072 30.53511 31.6035 32.7136 36.4577 48.05 N Eng./PW Technical Specialist 49.00 N Bailiff/Warrant Officer 340 48.03 N Computer Support Spec II $5,427 $5,617 $5,815 $6,018 $6,228 $6,968 50.02 N Inspector III $65,124 $67,409 $69,777 $72,213 $74,731 $83,620 50.03 N Engineering Technician 31.30941 32.4080 33.5468 34.7176 35.9285 40.2018 350 1 51.02 1 N ISenior Inspector 1 $5,670 1 $5,868 1 $6,074 $6,288 $68,044 1 $70,413 1 $72,890 1 $75,451 32.71361 33.85261 35.04341 36.2746 1 360 1 52.00 1 N IInspection Services Supv. 1 $5,952 1 $6,161 1 $6,378 1 $6,600 1 $6.831 1 $7.619 1 1 34.34131 35.54221 36.79361 38.07521 39.40711 43.95591 7-8 0 Health Insurance Financial Report Report City Em to ee 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 2017-18 $2,4 2,157 Oct-17 $392,868 $158,768 $551,636 $323,760 1 $875,396 $84,823 $17,640 $55,421 $18,626 $17,700 $194,210 $681,186 $3,173,343 Nov-17 $391,597 $155,437 $547,034 $59,851 $606,885 $496,037 $22,897 $51,512 $70,066 $19,707 $660,219 $53,334 $3,120,009 Dec-17 $390,397 $154,932 $545,329 $81,861 $627,190 $318,372 $19,956 $51,430 $59,590 $189,330 $638,678 $11,488 $3,1 8,521 Jan-18 $387,630 $151,731 $539,361 $63,201 $602,562 $410,452 $18,802 $51,244 $69,996 $16,274 $566,768 $35,794 $3,144,315 Feb-18 $383,290 $151,776 $535,066 $56,620 $591,686 $434,314 $18,452 $50,232 $65,826 $14,800 $583,624 $8,062 $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 $383,743 $151,900 $535,643 $80,569 $616,212 $344,093 $20,976 $50,418 $54,385 $15,500 $485,372 $130,840 $3,201,700 Ma -18 $386,362 $151,713 $538,075 $61,052 $599,127 $295,592 $19,546 $51,145 $46,325 $18,719 $431,327 $167,800 $3,369,500 Jun-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 Jul-18 $383,195 $153,265 $536,460 $88,984 $625,444 $481,658 $21,436 $50,915 $40,740 $186,848 $781,597 $156,153 $3,419,267 Au -18 $379,657 $150,099 $529,756 $57,731 $587,487 $29,225 $17,474 $49.947 $39,659 $16,516 $94,371 $493,116 $3,912,383 Se -18 $376,723 $144,031 $520,764 $95,889 $616,643 $245,932 $23,400 $49,554 $69,425 $193,698 $582,009 $34,634 $3,947,017 Totals $4 616 837 $1,820 023 $6 436 860 $1,084 516 $7 521,376 $3,676,861 $240 339 $611 932 $647 783 $890,600 $6,066 515 $1,454 860 BEGINNING BALANCE FISCAL YEAR 2018-19 $3,947,017 Oct-18 $373,582 $144,817 $518,399 $46,502 $564,901 $84,047 $16,842 $58,749 $62,971 $14,564 $237,173 $327,728 $4,274,745 Nov-18 $375,186 $141,329 $516,515 $79,750 $596,265 $209,386 $19,944 $59,132 $62,894 $15,998 $367,354 $228,911 $4,503,656 Dec-18 $375,111 $141,713 $516,824 $60,551 $577,375 $179,160 $23,736 $59,547 $89,520 $184,599 $536,562 $40,813 $4,544,469 Jan-18 3788 $142,694 $521,592 $91,250 $612,842 $381,228 $19,147 $60,145 $100,294 $18,256 $579,070 $33,772 $4,578,241 Feb-19 379,375.00 $142,571 $521,946 $60,580 $582,526 $235,269 $27,544 $59,630 $73,219 $24,437 $420,099 $162,427 $4,740,668 Mar-19 $377,390 $142,354 $519,744 $61,555 $581,299 $298,463 $19,356 $59,613 $103,883 $185,594 $666,909 $85,610 $4,655,058 A r-19 $375,344 $141,541 $516,885 $82,795 $599,680 338,004.00 $21,894 $59,016 $85,633 $20,964 $525,511 1 $74,169 $4,729,227 Ma -19 $377,116 $142,082 $519,198 $72,447 $591,645 203,342.00 $21,632 $59,099 $94,458 $17,133 $395,664 1 $195,981 $4,925,208 Jun-19 $380,080 $139,683 $519,763 $123,995 $643,758 273,088.00 $20,551 $59,664 $88,092 $184,324 $625,719 $18,039 $4,943,247 Jul-19 Au -19 Se -19 Totals $3,392,082 $1,278,784 $4,670,866 $679,426 $5,360,291 $2,201,987 $190,646 $534,695 $760,964 $665,869 1 $4,354,061 $996,230 me L City of Euless 2019-20 Proposed Employee Insurance Premiums Per Month MEDICAL/RX 2018-19 Actual 2019-20 Pro osed Increase / Decrease A B A B A B Employee Only $271.26 $184.92 $299.24 $188.78 $27.98 $3.86 Employee + Children $515.38 $351.36 $568.56 $358.66 $53.18 $7.30 Employee + Spouse $623.88 $425.32 $688.26 $434.18 $64.38 $8.86 ,Employee + Family $786.62 1 $536.28 $867.82 $547.441 $81.20 $11.16 DENTAL 2018-19 Actual 2019-20 Proposed Increase / Decrease A B A B A B Employee Only $8.28 $8.28 $8.28 $8.28 $0.00 $0.00 Employee + Children $15.72 $15.72 $15.72 $15.72 $0.00 $0.00 Employee + Spouse $19.02 $19.02 $19.02 $19.02 $0.00 $0.00 ,Employee + Family $24.001 $24.00 $24.001 $24.00 $0.00 $0.00 Total Premium 2018-19 Actual 2019-20 Pro osed Increase / Decrease A B A B A B Employee Only $279.54 $193.20 $307.52 $197.06 $27.98 $3.86 Employee + Children $531.10 $367.08 $584.28 $374.38 $53.18 $7.30 Employee + Spouse $642.90 $444.34 $707.28 $453.20 $64.38 $8.86 ,Employee + Family $810.62 $560.28 1 $891.82 $571.441 $81.20 $11.16 7-10 1a °l/ A Summary of Benefits and Coverage: What this Plan Covers & What You Pay For Covered Services Coverage Period: 10/01/19-09/30120 City of Euless Medical Insurance: Plan A 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, 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. For network providers: $1,000/Individual or deductible? What is 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? Generally, you must pay all of the costs from providers up to the deductible amount before this plan begins to pay. If you have other family members on the Ian, 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 plan 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 plan covers certain preventive services without cost -sharing and before you meet your deductible. See a list of covered preventive services at httr)s://www.healthcare.aov/coverage/preventive-care-benefits/. There are no other specific deductibles For network providers: $7,900 individual/ The out-of-pocket limit is the most you could pay in a year for covered services. If What is the out-of-pocket limit for this plan? $15,800 family; For out -of -network providers: you have other family members in this plan, they have to meet their own out -of - No coverage pocket limits until the overall family out-of-pocket limit has been met. What is not included in Premiums, balance -billing charges, non - the out-of-pocket limit? precertification penalties and health care this Ian 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 see a s ep cialist? 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 plan 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. No. 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 J N All copayment and coinsurance costs shown in this chart are after your deductible has been met, if a deductible applies. Primary care visit to treat an injury or $25 copayment illness If you visit a health Specialist visit $50 copayment care provider's office or clinic Preventive J_ care/screening/ No charge immunization 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 If you have outpatient surgery Not covered i Not covered f Not covered Diagnostic test (x-ray, 20% coinsurance Not covered blood work) Imaging (CT/PET 20% coinsurance scans, MRIs) Tier 1 - Generic $10 / prescription Drugs Tier 2 - Preferred 15% / prescription Brand Drugs Tier 3 - Non -Preferred Brand Drugs Tier 4 - Specialty Drugs Facility fee (e.g., ambulatory surgery center) Physician/surgeon fees Not covered I -r Not covered Not covered 15% / prescription INot covered 15% / prescription none none You may have to pay for services that aren't preventive. Ask your provider 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%. Any penalty applied and paid by the member will not apply towards any max out of pocket. none $35 min / $125 max $35 min / $350 max $35 min / $500 max, Specialty Drugs require Not covered prior authorization thru CVS Caremark and may only be filled through CVS Caremark. 20% coinsurance Not covered 20% coinsurance Not covered I � Certain Outpatient procedures must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Any penalty applied and paid by the member will not apply towards any max out of pocket. ( ( C Emergency room care 20% coinsurance If you need immediate Emergency medical medical attention transportation If you have a hospital stay w If you need mental health, behavioral health, or substance abuse services Urgent care Facility fee (e.g., hospital room) 20% coinsurance 20% coinsurance 20% coinsurance $50 copavment Not covered 20% coinsurance Not covered Physician/surgeon 20% coinsurance fees Office Visits $25 copavment Outpatient services 20% coinsurance Inpatient services . 20% coinsurance Not covered Not covered none none none All In -Patient Hospitalizations must be pre - certified. Failure to pre -certify will result in a benefit reduction of 50%. Any penalty applied and paid by the member 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 Not covered a benefit reduction of 50%. Any penalty _ applied and paid by the member will not apply towards any max out of pocket. Not covered Office Visits $25 copayment Not covered Childbirth/delivery If you are pregnant professional services o 20 /o coinsurance Not covered _ Childbirth/delivery a 20% coinsurance Not covered facility services 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). Home health care 20% coinsurance i Not covered Rehabilitation 20% coinsurance services i If you need help Habilitation services ' Not covered recovering or have other special health needs Skilled nursing care 20% coinsurance If your child needs dental or eye care 20% coinsurance Uq UIVI I1G1 It Limited to 40 visits per Plan Year. Not covered Limited to 30 visits/25 days In -Patient per Plan Year. i Not covered ! none I Not covered Limited to 40 home visits/100 days in Facility per Plan Year. Not covered j Pre -Cent required for purchase over $2500. Hospice services 20% coinsurance Not covered ! 6 months per treatment per Plan Year. Children's eye examNot covered—? Not covered none Children's glasses Not covered Not covered none Children's dental check-up Not covered Not covered 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 exc • 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 plan document.) • Acupuncture . Hearing Aids Private Duty Nursing 8 Chiropractic Care 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 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 plan documents also provide complete information to submit a claim, appeal, or a grievance for any reason to your plan. 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/healthreform]. 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 for a plan 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 (q, C): 0 KAW I II �CWiP M, i*#&tT A-^�h31-888-982-2432 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. 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 Ilan. 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 $1000 a The Ip an's overall deductible $1000 ■ The Ip an's overall deductible $1000 ■ Specialist comment $25 a Specialist copayment $50 ■ Specialist copavment $50 ■ Hospital (facility) coinsurance 20% r Hospital (facility) coinsurance 20% ■ Hospital (facility) coinsurance 20% ■ Other coinsurance 20% w Other coinsurance 20% ■ Other coinsurance 20% This EXAMPLE event includes services like: Specialist office visits (prenatal care) Childbirth/Delivery Professional Services Childbirth/Delivery Facility Services Diagnostic tests (ultrasounds and blood work) Specialist visit (anesthesia) Total Example Cost This EXAMPLE event includes services like: Primary care physician office visits (including disease education) Diagnostic tests (blood work) Prescription drugs Durable medical equipment (glucose meter) $12,730 Total Example Cost This EXAMPLE event includes services like: Emergency room care (including medical supplies) Diagnostic test (x-ray) Durable medical equipment (crutches) Rehabilitation services (physical therapy) $7,389 Total Example Cost In this example, Peg would pay: In this example, Joe would pay: _ Cost Sharing Cost Sharing Deductibles $1,000 Deductibles $1,000 Copayments $90 Copayments $610 Coinsurance $2,480 Coinsurance $910 What isn't covered What isn't covered Limits or exclusions $60 Limits or exclusions $55 The total Peg would pay is $3,630 The total Joe would pay is $2,575 $1,925 In this example, Mia would pay: _ _ Cost Sharing _ Deductibles $1,000 Copayments $150 Coinsurance $326 What isn't covered Limits or exclusions $0 The total Mia would pay is $11476 The plan would be responsible for the other costs of these EXAMPLE covered services. 6of6 Summary of Benefits and Coverage: What this Plan Covers & What You Pay For Covered Services Coverage Period: 10/01/19-09/30120 City of Euless Medical Insurance: Plan B 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 A`, 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, 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. What is the overall For network providers: $1,800/Individual or deductible? $3,600/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 for specific services? What is the out-of-pocket limit for this plan? What is not included in the out-of-pocket limit? No. For network providers: $7,900 individual/ $15,800 family; For out -of -network providers: No coverage Premiums, 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. Generally, you must pay all of the costs from providers up to the deductible amount before this plan 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 plan 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.heaIthcare.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 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 plan 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 provide r before you get services. Do you need a referral to No. You can see the specialist you choose without a referral. see a specialist? OMB Control Numbers 1545-2229, 1210-0147, and 0938-1146 Released on April 6, 2016 1 A f& All copayment 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 Preventive care/screening/ immunization Diagnostic test (x-ray, blood work) Imaging (CT/PET scans, MRIs) $10 copayment $30 copayment No charge $30 copayment $60 copayment i No charge Not covered Not covered Not covered 20% coinsurance 30% coinsurance Not covered 20% coinsurance 30% coinsurance Not covered Tier 1 - Generic Drugs i $10 / prescription $10 / prescription Not covered none none 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 plan 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%. Any penalty applied and paid by the member will not apply towards any max out of pocket. none $35 min / $125 max $35 min / $350 max. $35 min / $500 max. Specialty Drugs require prior authorization thru CVS Caremark and may only be filled through CVS Caremark. Facility fee (e.g., ambulatory surgery 20% coinsurance 30% coinsurance Not covered Certain Outpatient procedures must be pre - If you have center) certified. Failure to pre -certify will result in a benefit - — reduction of 50%. Any penalty applied and paid by outpatient surgery o o the member will not apply towards any max out of Physician/surgeon fees 20 /o coinsurance 30 /o coinsurance Not covered pocket. Tier 2 - Preferred Brand 15% / prescription 15% / prescription Not covered Drugs Tier 3 - Non -Preferred 15% / prescription 15% / prescription Not covered Brand Drugs Tier 4 - Specialty Drugs ' 15% / prescription 15% / prescription Not covered C ( C Emergency room care 120% coinsurance 20% coinsurance 20% coinsurance If you need immediate medical Emergency medical 20% coinsurance 20% coinsurance 20% coinsurance transportation attention i Urgent care $30 copayment $60 copayment Not covered Facility fee (e.g., 20% coinsurance 30% coinsurance Not covered hospital room) If you have a hospital stay Physician/surgeon fees 20% coinsurance 30% coinsurance Not covered i Office Visits $10 copayment $30 copayment Not covered If you need mental health, behavioral health or Outpatient services 20% coinsurance 30% coinsurance Not covered substance abuse services Inpatient services , 1 20% coinsurance 30% coinsurance Not covered If you are pregnant Office visits $10 copayment $30 copayment Not covered Childbirth/delivery ( 20% coinsurance 30% coinsurance Not covered professional services Childbirth/delivery 1 facility services 20% coinsurance 30% coinsurance Not covered none none none All In -Patient Hospitalizations must be pre -certified. Failure to pre -certify will result in a benefit reduction of 50%, Any penalty applied and paid by the member 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%. Any penalty applied and paid by the member 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). Home health care ; 20% coinsurance 30% coinsurance I Not covered Rehabilitation services If you need help Habilitation services recovering or have other special i health needs Skilled nursing care Durable medical equipment 0 Hospice services If your child needs dental or eye care Children's eye exam Children's glasses Children's dental Limited to 40 visits per Plan Year. 20% coinsurance 30% coinsurance Not covered Limited to 30 visits/25 days In -Patient per Plan Year. Not covered Not covered Not covered 20% coinsurance 30% coinsurance Not covered 20% coinsurance E 30% coinsurance Not covered 20% coinsurance 30% coinsurance Not covered _ Not covered Not covered Not covered Not covered v —�—Not covered none Limited to 40 home visits/100 days in Facility per Plan Year. Pre-Cert required for purchase over $2500. Not covered Limited to 6 months per treatment per Plan Year. Not covered none Not covered none Not covered 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 exc • Bariatric Surgery • Glasses (Child) • Cosmetic Surgery • Habilitation Services j • Dental Care (Adult) • Infertility Treatment • 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 • Acupuncture • Chiropractic Care • Hearing Aids • Routine Eye Care (Adult) • Routine Foot Care • Weight Loss Programs )ur plan document.) • Private Duty Nursing 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/heaIthreform]. 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. N 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 (1-P�C): OTAV+--IZ�, MA, IIAITI'i RVA1-888-982-2432 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.-- C, About these Coverage Examples: This is not a cost estimator. Treatments shown are just examples of how this Ilan 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 Ilan. 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 Ian'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 $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 $1,303 Deductibles $1,273 Copayments $0 Copayments $670 Copayments $180 Coinsurance $2,900 Coinsurance $1,096 Coinsurance $358 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 $4,760 The total Joe would pay is $3,124 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 Report 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 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)1 $2,069,183 Jul-18 $82,973 $2,181 $85,154 $12,530 $5,779 $1,585 $14,766 $18,551 $53,211 $31,943 $2,101,126 Au -18 $82,916 $2,236 $85,152 $43,550 $5,778 $37 $18,589 $4,196 $34,898 $50,254 $2,151,380 Se -18 1 $83,021 $7,989 $91,010 $5,139 $6,722 $722 $30,562 $11,452 $54,597 $36.413 $2,187,793 Totals $999,001 $32,544 $1,031,545 $755,328 $80,021 $3,628 $55,371 $65,780 $960,128 $71,417 BEGINNING BALANCE FISCAL YEAR 2018-19 $2,187,793 Oct-18 $82,594 $3,738 $78,856 $515,857 $33,940 $756 $179 $1,120 $551,852P47 $1,714,797 Nov-18 $82,986 $10,293 $93,279 $23,421 $43,955 $209 $36,753 $1,405 $105,743 $1,702,333 Dec-18 $83,042 $3,577 $86,619 $1,336 $5,956 $5,787 $5,281 $2,039 $20,399 $1.768,553 Jan-19 $83,043 $4,154 $87,197 $800 $5,960 $0 $2,132) $955 $5.583 $81,614 $1,850,167 Feb-19 1 $82,706 $4,291 $86,997 $9,959 $5,947 $688 $8,478) $3,782 $11,898 $75,099 $1,925.266 Mar-19 $82,538 $5,304 $87,842 $1,339 $5,942 $3,536 $32,593 $1,881 $38,219 $49,623 $1,974,889 A r-19 $82,369 $4,423 $86,792 $32,501 $10,863 $3,064 $19,677 $5.126 $65,103 $21,689 1 $1,996,578 Ma -19 $82,705 $4,564 $87,269 $7,793 $76,321 $2,091 $13,190 $10,995 $106,208 $18,939 $1,977,639 Jun-19 $82,313 $2,988 $85,301 $2,213 $5,941 $1,153 $8,815 $9,999 $25,815 $59,486 $2,037,125 Jul-19 Au -19 Se -19 Totals $744,296 $35,856 $780,152 $595,219 $194,825 ($2,404) $105,878 $37,302 $930,820 $150,668 COMPARISON &t HISTORICAL M Monthly Service Charges & Key Fiscal Points Population Growth in Euless Employees Per Capita Expenditures Per Capita, General Fund Expenditures Per Capita, All Funds Net Bonded Debt, General Obligation Tax Rate ft 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 £t Wastewater -Other Cities Impact of Water Et Wastewater Rate Increase Utility Bill Comparison M, Residential Monthly Service Charges Water Wastewater Trash Drainage Recycling FY20 $12.75 Base $11.00+90% of metered water *" $1.44 per home Prop Tiered Rates/tgals usage @ $4.29 per tgals. $10.12** $2.75 $3.05 per home -cart 0-2 tgals - $4.07 $1.07 per apt. unit 3-8 tgals - $5.00 $.72 for Seniors 9-15 tgals - $5.57 $2.33 for Seniors home- 16-35 tgals - $6.10 cart Over 35 tgals - $6.70 FY19 $12.50 Base $10.75+90% of metered water $1.39 per home 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 FY18 $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 "Effective for customer billings beginning April 1, 2020 through March 31, 2021. General Fund Key Fiscal Points Proposed % Change Budget % Change Actual FY20 FY19 FY18 Operating Expenses $43,577,488 3.5% $42,104,564 1.36% $41,538,400 Capital Expenses $ 3,954,091 58.49% $ 2,494,858 25.69% $ 1,984,930 Tax Rate .462500 per $100 0% .462500 per $100 0% .462500 per $100 Debt = .084526 Debt = .09079 Debt = .101444 M&O = .377974 M&O = .37171 M&O = .361056 Taxable Valuation* $4,935,735,786 11.78% $4,415,713,775 10,36% $4,001,295,340 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 r r I, V 4_1 - )a ij _qT 57,000 56,000 55,000 54,000 53,000 52,000 51 51,000 Ntk M�1 rpN CPN Doti CP 56,160 N tit Nq) NOO N°J 41 Ia tip r 0 tip *2010 and 2015 Population Estimates based on census data. Population for non -census years calculated by North Central Texas Council of Governments. w EMPLOYEES PER CAPITA CITY POPULATION AS OF 9/30118 FULL-TIME EMPLOYEES EMPLOYEES PER CAPITA BEDFORD 49,282 361 1 to 137 citizens HURST 38,410 423 1 to 91 citizens N.R. HILLS 69,600 538 1 to 129 citizens GRAPEVINE 52,000 583 1 to 89 citizens COLLEYVILLE 25,010 206 1 to 121 citizens AVERAGE 46,860 422 1 to 111 citizens EULESS 55,170 390 1 to 141 citizens *Data from FY18 Comprehensive Annual Financial Reports. Includes full-time employees only. Full -Time Equivalents (FTE's) are excluded. EXPENDITURES PER CAPITA GENERALFUND CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $33,272,238 $675 HURST $30,111,389 $784 N.R. HILLS $44,391,661 $638 GRAPEVINE $52,643,762 $1,012 COLLEYVILLE $20,915,805 $836 AVERAGE $36,266,971 $774 EULESS $38,925,179 $706 ALL FUNDS CITY TOTAL EXPENDITURES EXPENDITURES PER CAPITA BEDFORD $62,730,410 $1,273 HURST $68,703,745 $1,789 N.R. HILLS $112,404,051 $1,615 GRAPEVINE $167,181,865 $3,215 COLLEYVILLE $42,572,075 $1,702 AVERAGE $90, 718,429 $1, 936 EULESS $93,883,252 $1,702 `Data from FY18 Comprehensive Annual Financial Reports. s-a I 90 NET BONDED DEBT GENERAL OBLIGATION CITY * AMOUNT RATIO OF DEBT TO TAXABLE ASSESSED VALUE DEBT PER CAPITA BEDFORD $140,742,455 3.70% $2,856 HURST $63,870,378 2.29% $1,663 N.R. HILLS $124,637,354 2.41% $1,791 GRAPEVINE $132,488,000 1.59% $2,548 COLLEYVILLE $4,600,771 0.09% $184 AVERAGE $93,267, 792 1.87% $1,990 EULESS $51,357,490 1.29% $931 *Data from the FY18 Comprehensive Annual Financial Reports. co TAX RATE & EXEMPTIONS COMPARISONS OF TAX RATES CITY CURRENT TAX RATE HOMESTEAD EXEMPTION SENIOR CITIZEN EXEMPTION TAX WITH HOMESTEAD EXEMPTION ON $239,390 (Al TAX WITH SEN. CITIZEN EXEMPTION ON $228,470IB) AVERAGE HOME VALUE 9/1/2018 TAXES ON AVERAGE HOME VALUE TAXES ON AVERAGE HOME VALUE SEN. CITIZENS BEDFORD «' 0.5619 0% $50,000 $1,345 $1,003 $233,132 $1,310 $1,029 HURST 0.5800 20% $35,000 $1,111 $857 $203,987 $946 $743 N.R. HILLS 0.5850 15% $36,000 $1,190 $925 $237,232 $1,180 $969 GRAPEVINE 0.2893 20% $60,000 $554 $355 $342,740 $793 $620 COLLEYVILLE«' 0.3208 0% $65,000 $768 $524 $565,322 $1,814 $1,605 AVERAGE 0.4674 11 % $49,200 $994 $733 $316,483 $1,316 $1,087 1EULESS 1 0.4625 1 20% 1 $35,000 1 $886 $683 $223,049 $825 $663 NOTES: (A) Euless' average home value as of July 2019. (B) Average home value of senior citizen property in the City of Euless as of July 2019. (C) Bedford & Colleyville have no homestead exemption. SOURCE: Tarrant Appraisal District Website TAX RATE IMPACT FY18-19 FY19-20 Budgeted Proposed Tax Rate @ 46.2500 @ 46.2500 Based on $100,000 Taxable Value $100,000 $100,000 Less: Homestead Exemption, 20% $20,000 20 000 Adjusted Value $80,000 $80,000 Annual Tax Burden: (at above tax rates) $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 $223,062 $239,390 Annual Tax $825.33 $885.74 Over 65 Average Home Value* $207,184 $228,470 Annual Tax $604.71 $683.46 * 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. 8a MWE SALES TAX PER CAPITA GENERALFUND CITY TOTAL SALES TAX SALES TAX PER CAPITA 1¢ ONLY BEDFORD (1.5¢) $8,162,981 $166 $110 HURST (1¢) $10,669,946 $278 N.R. HILLS (1¢) $10,281,105 $148 GRAPEVINE (10) $28,286,627 $544 COLLEYVILLE (1¢) $3,898,741 $156 AVERAGE $12,259,880 $262 EULESS 1.25 $12,698,602 $230 $184 ALL FUNDS CITY TOTAL SALES TAX SALES TAX PER CAPITA BEDFORD (20) $10,936,716 $222 HURST (2¢) $20,935,157 $545 N.R. HILLS (20) $20,519,795 $295 GRAPEVINE (20) $56,029,012 $1,077 COLLEYVILLE (20) $7,578,861 $303 AVERAGE $19,333,257 $413 EULESS (20) $20,728,210 $376 "Data from FY18 Comprehensive Annual Financial Reports. 8-8 Sales Tax Rates July 1, 2019 CITY RATE INCLUDES Bedford 8.25% 1/2 economic development 1/2 property tax relief 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 /3 street maintenance 1 /4 crime prevention Hurst 8.25% 1/2 economic development 1/2 crime prevention N. Richland Hills 8.25% 1/2 economic development 1/2 crime prevention Southlake 8.25% 1/2 economic development 4B 1 /8 crime prevention 1/3 economic development 4A 8-9 11 q0 J O 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 $8.28 Bags Only 2 days/wk. $3.78 COLLEYVILLE 9,364 $14.14 Either 2 days/wk. Included GRAPEVINE 12,534 $14.30 Either Bi-Weekly Included HALTOM CITY 11,094 $12.08 Either Weekly Included HURST 10,950 $8.27 Either 2 days/wk. $4.09 N . R. HILLS 20,070 $14.41 Either 2 days/wk. Included RICHLAND HILLS 2,722 $13.54 Either 4 days/yr. Included SOUTHLAKE 9,673 $14.75 Either On -call basis Included AVERAGE 11,238 $12.47 $2.62 EULESS 12,400 $9.83 Either 2 days/wk. $1.39 * Rates as of June 2019 L M 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 $6.75 Grand Prairie $5.17 Euless 1 $2.75 Rates as of June 2019 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 $59.85 AVERAGE$51.35 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. 8-11 "I, MR 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 4.08/ tgals $31.54 $51.94 $68.26 $80.50 $100.90 SENIOR $17.54 4.08/tgals $29.78 $50.18 $66.50 $78.74 $99.14 GRAPEVINE' $14.07 3.95/>2 tgals $18.02 $37.77 $53.57 $65.42 $85.17 N. R. HILLS2 $12.00 4.65tgal/ from 2-22.44 tgals $24.25 $60.15 $88.87 $110.41 $146.31 4.74 tgal > 22.44 tgals plus 2.53/tgal pass thru rate COLLEYVILLE $13.48 4.14/tgals $25.90 $46.60 $63.16 $75.58 $96.28 HURST $17.52 7.04/>2 tgals $24.56 $59.76 $87.92 $109.04 $144.24 AVERAGE $15.27 5.061tgals $24.85 $51.24 $72.36 $88.19 $114.58 EULESS - proposed $12.75 4.07 / 0-2 tgals $25.89 $50.89 $73.17 $89.88 $120.38 5.00 / 3-8 tgals 5.57 / 9-15 tgals 6.10 / 16-35 tgals 6.70/ > 35 tgals 'Minimum bill includes first 2,000 gallons of usage. 2Minimum bill includes first 1,998 gallons of usage. Rates as of June 2019 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 $12.73 3.41/tgals $22.96 $40.01 $53.65 $63.88 $80.93 SENIOR $11.55 3.41/tgals $21.78 $38.83 $52.47 $62.70 $79.75 GRAPEVINE $10.41 4.35/> 2 tgals $14.76 $36.51 $53.91 $66.96 $66.96 N. R. HILLS3 $9.00 4.04/tgals $21.12 $41.32 $57.48 $69.60 $84.55 COLLEYVILLE $10.78 3.11/1gals $20.11 $35.66 $48.10 $57.43 $72.98 HURST° $12.68 4.07/tgals $24.89 $45.24 $61.52 $61.57 $61.57 AVERAGE $11.12 3.6111ga/s $20.77 $39.75 $54.93 $63.89 $73.40 EULESS' - proposed $11.00 4.29/tgals $22.58 1 $41.89 $57.33 1 $62.48 1 $62.48 '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. °Capped at 12,000 gallons. 8-12 I..✓ 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 1,936,798 $ 96,840 100 1,936,798 $ 193,680 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.31 Monthly $ 0.62 Annually $ 3.69 Annually $ 7.38 Impact of 150 increase on all tiers: Impact of 200 increase on all tiers: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 150 1,936,798 $ 290,520 200 1,936,798 $ 387,360 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.92 Monthly $ 1.23 Annually $ 11.08 Annually $ 14.77 * amounts shown in thousands of gallons Calculations based on 26,230 water customers Impact of Wastewater Rate Increase Impact of 5¢ increase on rate: Impact of 10¢ increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 050 1,424,828 $ 71,241 100 1,424,828 $ 142,483 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.23 Monthly $ 0.46 Annually $ 2.77 Annually $ 5.55 Impact of 15¢ increase on rate: Impact of 20¢ increase on rate: To City: Additional revenues generated To City: Additional revenues generated Increase Estimated Volume* Revenue Increase Estimated Volume* Revenue 150 1,424,828 $ 213,724 200 1,424,828 $ 284,966 To Citizens: Estimated Increase To Citizens: Estimated Increase Monthly $ 0.69 Monthly $ 0.92 Annually $ 8.32 Annually $ 11.09 * amounts shown in thousands of gallons Calculations based on 25,693 wastewater customers 8-13 90 A � ( f CITY BEDFORD GRAPEVINE N . R. HILLS COLLEYVILLE HURST AVERAGE EULESS - proposed Utility Bill Comparison WATER (8 tgals) WASTEWATER (8 tgals) DRAINAGE $51.94 $40.01 $4.50 $37.77 $36.51 $4.00 $60.15 $41.32 $3.42 $46.60 $35.66 $7.00 $59.76 $45.24 $4.00 $51.24 $39.75 $4.58 $50.89 $41.89 $2.75 All comparison cities are based on current year rates. Euless is based on the proposed rates. SANITATION RECYCLING $8.28 $3.78 $14.30 INCLUDED $14.41 INCLUDED $14.14 INCLUDED $8.27 $4.09 $11.88 $3.94 $10.12 $1.44 TOTAL BILL $108.51 $92.58 $119.30 $103.40 $121.36 $111.39 $107.09 WATER UTILITY STATUS Et ANALYSIS 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 Water Efficiency Rating Table Er Graph Reclaimed Water Supply Table Et Graph Wastewater Flow Table Et Graph M CITY OF EULESS MEMO TO: MAYOR AND CITY COUNCIL FROM: JACKIE THERIOT ASSISTANT DIRECTOR OF FINANCE SUBJECT: WATER AND WASTEWATER STATISTICAL ANALYSIS DATE: JULY 25, 2019 Water production for FY2019 is slightly higher than the five-year average production through June, and is well over prior year to -date production levels. Water billing to -date for FY2019 is currently tracking under 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 32% of annual water sales volume and revenue. FY2019 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 FY2019 through June is well over the "normal" year, and is exceeding the prior year total rainfall. 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, FY2016, and year-to-date FY2019 realized rainfall far in excess of regional norms. Consumption estimates for the remainder of this fiscal year show an anticipated decline of approximately 16% for the year. 9-1 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. FY2019 production exceeds both the prior year and the five year average year-to-date. 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. Billing for the last quarter of the fiscal year has been estimated to facilitate the graphical representation of water sales compared to rainfall. Billing statistical 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 the current fiscal years. The graph immediately following reflects the five-year average, 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. 9-2 Monthly Rainfall Totals in Inches By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Total 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 0.25 2.99 12.69 42.39 FY2019 15.66 0.86 4.55 1.58 1.29 2.01 6.75 8.15 4.13 44.98 Inc/(Dec)from PY 13.54 1 0.05 1 (0.01)1 0.73 1 (10.02) (0.89)1 5.98 1 6.28 1 2.86 1 - 1 18.52 5-Year Average 2.10 1.33 2.45 3.16 1.57 2.41 3.20 6.63 3.00 0.96 1 2.05 1 1.47 30.33 "Normal" 4.22 2.71 2.55 1 2.13 2.66 3.49 1 3.07 4.90 3.79 2.16 1.92 2.55 36.14 Inc/(Dec) from Normal 11.44 (1.85) 2.00 1 (0.55) (1.37) (1.48)1 3.68 1 3.25 1 0.34 1 - - 15.46 CITY OF EULESS MONTHLY RAINFALL IN INCHES 17.5 15.0 i 12.5 t 30.0 ■ "Normal" o ■ FY2018 r 7.5 ■ FY2019 e I 5.0 f } 2.5 s i i Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Source: National Weather Service, DFW Airport Station A Average High Temperatures by Month By Fiscal Year Fiscal Year Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 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 96 100 95 85 FY2019 74 63 57 56 59 65 76 82 90 Inc/(Dec)from PY (9) (10) (3) (1) 1 (2) (10) 2 (7) (6) "Normal" 79 67 57 56 60 68 76 83 91 96 1 96 1 88 Inc/(Dec) from Normal (5) (4) (1) (3) (1) (1) - Ml y 83 i 80 R v v o. 70 60 50 30 Oct Source: National Weather Service, DFW Airport Station CITY OF EULESS AVERAGE MONTHLY HIGH TEMPERATURES 100 96 89 III Ntay Jun I 95 3' Aug Sep a "Normal" FY2018 FY2019 60 55 10 CA I -M 50 m L 45 m a C 40 w 35 0 d 30 s C 25 20 15 Annual Rainfall and Water Consumption FY Rainfall (in inches) Water Consumption (thousand of gallons) Water Consumption (millions of gallons) 2015 44.45 2,040,765 2041 2016 53.16 2,053,451 2053 2017 34.96 1,972,756 1973 2018 26.46 2,180,150 2180 2019 44.98 1,842,150 1842 COMPARISON OF RAINFALL TO WATER CONSUMPTION 2015 2016 2017 2018 2019* Fiscal Year *Rainfall through June 2019 Consumption estimated to EOY _:Rainfall Water Consumption 2,300 L 2,200 } m 2,100 a c 2,000 0 m 1,900 0 N C 1,800 1,700 .MO Water Production (in thousands of gallons, unless otherwise noted) MONTH FY 2O15 FY 2016 FY 2017 FY 2018 FY 2019 5-Year Mo. Avg. October 32,293 53,832 38,482 37,442 63,228 45,055 November 81,847 47,813 22,036 37,422 50,321 47,888 December 81,586 39,890 20,695 38,633 52,924 46,746 1st Qtr. Total 195,726 141,535 81,213 113,497 166,473 139,689 1st Qtr. Monthly Avg. (MGD) 2.13 1.54 0.88 1.23 1.81 1.52 January 74,696 60,185 42,119 40,860 38,145 51,201 February 75,721 41,381 34,961 51,712 37,028 48,161 March 56,236 45,099 38,061 37,318 52,438 45,830 2nd Qtr. Total 206,653 146,665 115,141 129,890 127,611 145,192 2nd Qtr. Month) Avg. MGD 2.25 1.59 1.25 1.41 1.39 1.61 6 Month Total 402.379 "88 20'' 196354 243 387 294 084 284.F, 6 Month Avg April 68,617 44,561 38,098 44,264 48,979 49,508 48,904 May 47,005 41,557 38,683 51,505 45,652 June 50,931 51,864 42,672 60,952 50,387 51,361 3rd Qtr. Total 166,553 137,982 119,453 156,721 148,874 145,917 3rd Qtr. Month) Avg. MGD) 1.81 1.50 1.30 1.70 1.62 1.60 9 Month Total 568.932. 126,182 315,807 400.108 442.958 430..797 July 59,648 40,259 48,252 68,915 54,269 August 59,163 38,734 38,704 50,346 46,737 September 53,512 35,746 36,492 60,968 46,680 4th Qtr. Total 172,323 114,739 123,448 180,229 - 147,685 4th Qtr. Monthly Avg. (MGD) 1.87 1.25 1.34 1.96 1.61 ✓ear End Total 741,255 340,92` 439,255 580,337 - 578,482 Deviation From Historical Mo. Avg. (MGD) 0.44 1 (0.11) (0.38)1 0.00 1From Historical Yearly Avg. 162,773 1 (37,561) (139,227)1 1,855 1- 9-6 1p WATER PRODUCTION 70,000 60,000 U) O 50,000 ca O N 40,000 _ cv N p 30,000 t H 20,000 10,000 0 SO ■ 5-Year Avg. ■FY 2018 ■FY 2019 Water Purchases (in thousands of gallons, unless otherwise noted) MONTH FY 2O15 FY 2016 FY 2017 FY 2018 FY 2019 5-Year Mo. Avg. October 210,076 192,669 172,432 168,864 88,052 166,419 November 108,099 108,142 153,156 136,537 92,131 119,613 December 106,807 107,931 121,538 113,793 95,076 109,029 1st Qtr. Total 424,982 408,742 447,126 419,194 275,259 395,061 1 st Qtr. Monthly Avg. (MGD) 4.62 4.44 4.86 4.56 2.99 4.29 January 89,104 94,319 103,584 105,096 114,298 101,280 February 47,485 107,408 96,654 74,990 96,937 84,695 March 82,525 115,993 129,445 120,865 101,978 110,161 2nd Qtr. Total 219,114 317,720 329,683 300,951 313,213 296,136 2nd Qtr. Monthly Avg. (MGD) 2.38 3.45 3.58 3.27 3.40 3.29 6 Month Total 544,09E 26,462 776,809 720,145 588,472 691,197 NAnnth Ayp or 4 ?- z pa Z �)Z z an April 71,279 123,764 129,090 128,089 113,756 113,196 May 84,082 126,176 175,926 163,580 117,838 133,520 June 114,470 156,892 147,245 201,733 136,540 151,376 3rd Qtr. Total 269,831 406,832 452,261 493,402 368,134 398,092 3rd Qtr. Monthly Avg. MGD 2.93 4.42 4.92 5.36 4.00 4.37 9 Month Tot, 913,927 1,133,294 1,229,070 1,213,547 956,606 1,089,289 9 Month Av, 3.35 4.15 4.50 4.45 3.50 3.99 July 166,299 243,120 174,088 220,920 201,107 August 311,883 216,668 168,158 214,691 227,850 September 236,542 194,465 195,376 118,519 186,226 4th Qtr. Total 714,724 654,253 537,622 554,130 615,182 4th Qtr. Monthly Avg. (MGD) 7.77 7.11 5.84 6.02 6.69 year End Total 828,651 1,787,547 1,766,692 1,767,67 1,704,47 Monthly Av-., Deviation From Historical Mo. Avg. (MGD) (0.21)1 0.23 1 0.17 1 0.17 1From Historical Yearly Avg. (75,820)1 83,076 1 62,221 1 63,206 1- 9-8 6-6 Thousands of Gallons cn cn cn cn O O O O O O O O O O O O f°b �r N U1 O O O N cn O O O 168,864 °1, °fib �r 136,537 c°z-> b° ' 113,793 j ell 105,096 (D D 06r -- Gd2 m 74,990 _ �T dry, C L h 120,865 o D °o % 128,089 ' c/± cn 163,580 N O ✓4� co ° 201,733 0,920 i '9G Gsf 214,691 S° �f r , Available Water Supply (in thousands of gallons, unless otherwise noted) MONTH FY 2O15 FY 2016 FY 2017 FY 2018 FY 2019 5-Year Mo. Avg. October 242,369 246,501 210,914 206,306 151,280 211,474 November 189,946 155,955 175,192 173,959 142,452 167,501 December 188,393 147,821 142,233 152,426 148,000 155,775 1st Qtr. Total 620,708 550,277 528,339 532,691 441,732 534,749 1 st Qtr. Monthly Avg. (MGD) 1 6.75 5.98 5.74 5.79 4.80 5.81 January 163,800 154,504 145,703 145,956 1 15 2-,4 -43T 152,481 February 123,206 148,789 131,615 126,702 133,965 132,855 March 138,761 161,092 167,506 158,183 154,416 155,992 2nd Qtr. Total 425,767 464,385 444,824 430,841 440,824 441,328 2nd Qtr. Monthly Avg. (MGD) 4.63 5.05 4.84 4.68 4.79 4.90 o Monm i otai 746,475 1,014,662 973." 3 963,532 882,556 976,078 5 Month Avg. 5.75 5.58 5.29 85 5.36 April 139,896 1 168,325 167,188 172,353 162,735 162,099 May 131,087 167,733 214,609 215,085 167,346 179,172 June 165,401 208,756 189,917 262,685 186,927 1 202,737 3rd Qtr. Total 436,384 544,814 571,714 650,123 517,008 544,009 3rd Qtr. Monthly Avg. (MGD) 4.74 5.92 6.21 7.07 5.62 5.98 9 Month Total 1.482,859 ' 9.476 1.544..877 399.5&• `20.0�' July 225,947 283,379 222,340 289,835 - 204,300 August 371,046 255,402 206,862 265,037 - 219,669 September 290,054 230,211 231,868 179,487 - 186,324 4th Qtr. Total 887,047 768,992 661,070 734,359 - 610,294 4th Qtr. Monthly Avg. (MGD) 9.64 8.36 7.19 7.98 - 6.63 Year End Total �69,906 2,328,468 2,205,94i 2,348,014 2,130,380 A. -ql M^^th!v Av(- (M! F dp 638 5 Oz' 6 43 994 Deviation From Historical Mo. Avg. (MGD) 0.66 0.54 0.21 0.60 From Historical Yearly Avg. 239,526 198,088 75,567 217,634 - 9-10 1p WATER SUPPLY 300,000 250,000 N 0 O 200,000 m O 150,000 N C cv 100,000 O t H 50,000 el 5-Year Avg. I FY 2018 FY 2019 Water Billing (in thousands of gallons, unless otherwise noted) MONTH FY 2O15 FY 2016 FY 2017 FY 2018 FY 2019 5-Year Mo. Avg. October 214,758 236,022 196,764 213,543 175,468 207,311 November 189,538 202,787 173,849 173,807 138,880 175,772 December 146,861 134,949 146,537 157,128 131,779 143,451 1st Qtr. Total 551,157 573,758 517,150 544,478 446,127 526,534 1st Qtr. Monthly Avg. (MGD) 5.99 6.24 5.62 5.92 4.85 5.72 January 128,391 139,255 130,089 135,705 129,362 132,560 February 128,472 125,175 126,881 132,740 126,033 127,860 March 123,499 132,581 132,625 125,173 123,169 127,409 2nd Qtr. Total 380,362 397,011 389,595 393,618 378,564 387,830 2nd Qtr. Monthly Avg. (MGD) 4.13 4.32 4.23 4.28 4.11 4.31 ,)nth Total 931,519 970,769 906,745 938,096 824,691 914,364 i1 a,- -r. 4 1 n 22 dq ^R r. .t 7ih April 129,852 150,076 151,327 136,769 133,775 140,360 May 140,206 141,136 160,510 159,958 142,928 148,948 June 135,443 140,205 191,047 199,149 154,187 164,006 3rd Qtr. Total 405,501 431,417 502,884 495,876 430,890 453,314 3rd Qtr. Monthly Avg. (MGD) 4.41 4.69 5.47 5.39 4.68 4.98 I'vlonth Total 1,337,020 1,402,186 1,409,629 1,433,972 1,255,581 9 Month Avg. 4.90 5.14 516 5.25 460 July 175,195 188,214 178,493 250,998 183,319 195,244 August 255,191 252,664 195,523 266,076 203,350 234,561 September 273,359 210,387 189,111 229,104 199,900 220,372 4th Qtr. Total 703,745 651,265 563,127 746,178 586,569 650,177 4th Qtr. Monthly Avg. MGD 7.65 7.08 6.12 8.11 6.38 7.07 Year End Total 27040,765 ? 053,451 1,972,756 21180,150 842,150 ? 017,854 Annual Monthly Avg. (MGD 5.59 5.63 5.40 5.97 5.05 5.53 Deviation From Historical Mo. Avg. (MGD) 0.06 0.10 (0.12)1 0.44 From Historical Yearly Avg. 22,911 1 35,597 1 (45,098)1 162,296 1 (175,704) 9-12 1p w WATER BILLING 300,000 250,000 C 200,000 O C 150,000 N .0 C 100,000 O t H 50,000 5-Year Avg. OFY 2018 MFY 2019 Fiscal Year Water Efficiency Rating (in thousands of gallons, unless otherwise noted) Water Supply FY 2014 FY 2015 FY 2016 FY 2017 FY 2018 FY 2019 1" Quarter of FY 563,386 620,708 550,277 528,339 532,691 441,732 2Id Quarter of FY 521,187 425,767 464,385 444,824 430,841 440,824 3rd Quarter of FY 655,365 436,384 544,814 571,714 650,123 517,008 4`h Quarter of FY 795,395 887,047 768,992 1 661,070 734,359 - Total 2,535,333 2,369,906 2,328,468 2,205,947 2,348,014 1,399,564 Total (MG) 2,535 2,370 2,328 2,206 2,348 1,400 Water Billing 2014 2015 2016 2017 2018 2019 1s' Quarter of FY 516,901 551,157 573,758 517,150 544,478 446,127 2nd Quarter of FY 405,478 380,362 397,011 389,595 393,618 378,564 3rd Quarter of FY 512,112 405,501 431,417 502,884 495,876 430,890 4th Quarter of FY 653,640 703,745 651,265 563,127 746,178 - Total 2,088,131 1 2,040,765 2,053,451 1,972,756 2,180,150 1,255,581 Total (MG) 2,088 2,041 2,053 1 1,973 2,180 1,256 EFFICIENCY RATING 82% 86% 88% 1 897 93% 90% 9-14 1P WATER EFFICIENCY RATING COMPARISON 3,000 94 % 93% i 92% 90% 2,000 88% w 0 89% j 90% rn 88% ! 86% O 86% U N ( 4) •v o 84% 6 W 1,000 82% 82% 80% 78% i V - ° 2014 2015 2016 2017 2018 2019 Fiscal Year L—A Efficiency % —Water Supply Water Billing Reclaimed Water Supply (in thousands of gallons, unless otherwise noted) MONTH FY 2O15 FY 2016 FY 2017 FY 2018 FY 2019 5-Year Mo. Avg. Oct 8,364 6,723 22,317 28,027 12,215 15,529 Nov 3,933 17,235 16,759 18,107 3,030 11,813 Dec 1,668 2,809 7,649 10,765 3,751 5,328 1st Qtr. Total 13,965 26,767 46,725 56,899 18,996 32,670 1st Qtr. Monthly Avg. (MGD) 0.15 0.29 0.51 0.62 0.21 0.36 Jan 673 1,599 2,693 3,699 2,715 2,276 Feb 499 2,417 2,410 3,481 1,975 2,156 Mar 274 3,212 5,134 2,256 2,431 2,661 2nd Qtr. Total 1,446 7,228 10,237 9,436 7,121 7,094 2nd Qtr. Monthly Avg. (MGD) 0.02 0.08 0.11 0.10 0.08 0.08 6 Month Tota 6,41'1 j'),�'-- 56,962 66,335 26,117 39,764 6 Month Avc 008 ^ " ^ 3° 3 36 0 44 ^ 22 Apr 294 1,809 9,766 51883 3,583 4,267 May 579 1,864 7,661 11,487 7,017 5,722 Jun 815 2,076 24,061 19,981 6,022 10,591 3rd Qtr, Total 1,688 5,749 41,488 37,351 16,622 20,580 3rd Qtr. Monthly Avg. (MGD) 0.02 0.06 0.45 0.41 0.18 0.23 9 Month Tota' 39,744 98 450 103,68E 42,739 60,3,d 9 Month Avc 11: Jul 1,754 15,869 1 16,20E 1 33,449 1 1 16,820 Aug 4,673 32,770 21,409 45,323 26,044 Sept 4,734 23,420 21,695 26,933 19,196 4th Qtr. Total 11,161 72,059 59,310 105,705 62,059 4th Qtr. Monthly Avg. (MGD) 0.12 0.78 0.64 1.15 - 0.67 Year End Total 28,260 111,803 157,760 n,4'� 9-16 1P RECLAIMED WATER CONSUMPTION 50,000 45,000 40,000 35,000 O cC 30,000 O 25,000 N 13 C 20,000 N 7 O 15,000 s F- 10,000 5,000 AM Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sept 5-Year Mo. Avg. 15,529 11,813 1 5,328 2,276 2,156 2,661 4,267 5,722 10,591 16,820 26,044 19,196 FY 2018 28,027 18,107 10,765 3,699 3,481 2,256 5,883 11,487 19,981 33,449 45,323 26,933 FY 2019 12,215 3,030 3,751 21715 1,975 2,431 3,583 7,017 6,022 -5-Year Mo. Avg. NFY 2018 ■FY 2019 Wastewater Flow (in thousands of gallons, unless otherwise noted) MONTH FY' 2O15 FY' 2016 FY 2017 FY 2018 FY 2019 5-Year Mo. Avg. October 98,456 117,599 1 96,912 1 118,975 180,831 122,555 November 97,778 1 119,605 1 92,600 1 113,806 139,494 112,657 December 102,952 1 115,835 1 89,488 1 103,877 145,622 111,555 1stQtr. Total 299,186 353,039 279,000 336,658 465,947 346,766 1 st Qtr. Monthly Avg. (MGD) 3.25 3.84 3.03 3.66 5.06 3.77 January 113,175 109,744 1 103,670 107,900 153,233 117,544 February 98,728 98,991 92,613 132,606 126,807 109,949 March 119,142 115,422 106,542 145,754 142,936 125,959 2nd Qtr. Total 331,045 324,157 302,825 386,260 422,976 353,453 2nd Qtr. Monthly Avg. (MGD) 3.60 3.52 3.29 4.20 4.60 3.93 o Month Total 630,23- fi77 196 581 825 722 91R 888,92 700.219 3 Month Avg. 3AE April 1091522 116,103 120,612 I 128,129 148,025 124,478 May 134,328 119,551 124,327 140,074 129,570 June 118,423 111,716 121,944 119,433 117,879 3rd Qtr. Total 362,273 347,370 366,883 387,636 148,025 371,927 3rd Qtr. Monthly Avg. (MGD) 3.94 3.78 3.99 4.21 - 4.09 Mnntn Total g12,461- 786.949 776.250 919.650 1,072,146 July 120,385 1 96,737 1 125,643 I 122,014 1116,195 August 116,464 1 97,190 128,409 1 123,041 116,276 September 110,039 1 93,835 116,409 1 134,858 1 113,785 4th Qtr. Total 346,888 287,762 370,461 379,913 - 346,256 4th Qtr. Monthly Avg. (MGD) 3.77 3.13 4.03 4.13 3.76 ear End Tota' 827,584 746,848 859,288 886,982 ,418,402 Deviation From Historical Mo. Avg. (MGD) (1.62) (1.84) (1.53) (1.46) From Historical Yearly Avg. (590,818) (671,554) (559,114) (531,420) - Revised figures from TRA 9-18 WASTEWATER FLOWS 180,000 170,000 160,000 150,000 N 140,000 i 130,000 %- 120,000 —� o 110,000 N m 100,000 L I E' 90,000 80,000 70,000 I 60,000 i I 50,000 e� ���`\� NJ�� — 5-Year Avg. FY 2018 1 FY 2019 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 Er Wastewater Fund Water Er 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 Er Capital Requests 16�1 Fleet Transfers `..� 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 FY2019-20 and the impact of recommended major capital projects through FY2023-24. 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 projected to grow approximately 1 % 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 is needed for three police officers, which can be partially offset with grant funding, and three fire fighters. Based on new property tax legislation, it is anticipated that additional needed personnel cannot be added without seeking voter approved funding. Without additional growth in other areas, it is also possible that voter approval may be needed for baseline expenditures including a modest pay plan and health insurance increases. Staff will continue to evaluate all available options. 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 Fire Station #1 construction in FY2019-20 and short-term tax notes for future equipment purchases in FY2019-20 and FY2021-22. 10-1 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. 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 Blessing Branch Park improvements, and Carr Park Trail Connection. 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 are for Carr Park Improvements. FY2019-20 includes an issuance of $4,380,000 for construction of Texas Star Sports Complex Phase VII and FY2023-24 includes an issuance for $3,816,945 for Texas Star Sports Complex Phase VIII. 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 capital requests including improvements to Kiddie Carr 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 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 water and wastewater revenue bonds and funding to continue the annual water and wastewater infrastructure improvements. The current water and wastewater capital improvements plan projects do not propose additional bond funding. Water and Wastewater Debt Service Fund Debt service transfers are based on current debt outstanding. 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. 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. Texas Star Sports Complex Fund Revenues and expenses are proposed 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 10-3 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. Eauioment Replacement Fund The Equipment Replacement Fund includes fleet and 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. 10A General Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2019-20 2020-21 2021-22 2022-23 2023-24 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 $ 43,926,818 $46,123,159 $47,968,085 $49,886,809 $50,884,545 Amount generated by 1¢ $ 428,286 $ 449,701 $ 467,689 $ 486,396 $ 496,124 Transfer from Car Rental $ 1,630,570 $ 1,638,723 $ 1,646,917 $ 1,646,917 $ 1,646,917 Tax Rate Equivalent - Car Rental Transfer 0,038072 0.036440 0.035214 0.033860 0,033196 EXPENDITURES Departmental Expenditures $ 43,577,488 $ 43,818,500 $ 44,865,904 $ 45,943,719 $ 47,048,897 Insurance Increase $ - $ 185,304 $ 201,849 $ 215,085 $ 225,012 Salary Package $ - $ 619,625 $ 632,017 $ 644,657 $ 657,550 Capital Expenses $ 3,954,091 $ - $ - $ - $ - Total Expenditures $ 47,531,579 $44,623,429 $45,699,770 $46,803,461 $47,931,460 Proposed Supplemental $ - $ - $ - $ _ Proposed Capital $ - $ - $ - $ - STAFFING VARIABLE Full-time Positions 275.75 275.75 275.75 275.75 275.75 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 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 12,841,550 8,905,479 8,925,045 9,089,582 9,091,763 REVENUES Ad valorem taxes 16,201,096 16,553,935 17,365,360 17,803,187 18,917,678 Ad valorem taxes(') 907,617 925,769 944,285 963,170 972,802 Delinquent taxes 15,000 15,000 15,000 15,000 15,000 Penalties 50,000 50,500 51,005 51,515 52,030 Sales taxes 13,252,272 13,384,795 13,518,643 13,653,829 13,790,367 Mixed Beverage 188,890 198,335 204,285 210,413 216,725 Franchise taxes 4,190,420 4,448,490 4,446,670 4,553,462 4,500,101 Fines and fees 3,823,150 3,956,960 4,095,454 4,238,795 4,365,959 Licenses and permits 681,140 694,763 708,658 722,831 722,831 Interest Income 255,000 256,275 263,963 263,963 263,963 Grants 426,350 434,877 443,575 452,446 461,495 Tower Lease 530,200 546,106 562,489 579,364 596,745 Transfers from Car Rental 1,630,570 1,638,723 1,646,917 1,646,917 1,646,917 General& Administrative Charges 1,344,379 1,436,061 1,492,526 1,542,107 1,604,815 Miscellaneous 99,424 102,407 105,479 108,643 111,903 Total Revenues 43,595,508 44,642,995 45 864,307 46,805,642 48,239,332 EXPENDITURES Administration (4,301,582) (4,323,090) (4,344,705) (4,366,429) (4,388,261) Finance (1,616,147) (1,624,228) (1,632,349) (1,640,511) (1,648,713) Police Protection (14,929,977) (15,004,627) (15,079,650) (15,155,048) (15,230,824) Fire Protection (10,944,682) (10,999,405) (11,054,402) (11,109,674) (11,165,223) Planning & Development (723,339) (726,956) (730,590) (734,243) (737,915) Community Services (2,740,835) (2,754,539) (2,768,312) (2,782,153) (2,796,064) Public Works (2,778,321) (2,817,213) (2,856,299) (2,895,580) (2,935,058) Non -Departmental - Operating (5,542,605) (6,373,372) (7,233,462) (8,119,822) (9,029,402) Operating Expenditures (43,577,488) (44,623,429) (45,699,770) (46,803,461) (47,931,460) Capital Expenses (carryover) 3,954,091 Total Expenditures 47,531,579 44,623,429 45,699,770 46,803,461 47,931,460 Designated Reserves (138,857) (120,000) (100,000) (60,000) Recommended Reserves per Policy (7,163,423) (7,335,358) (7,512,291) (7,693,720) (7,879,144) Available for Supplemental 18,020 19,566 164,537 2,181 307,872 Proposed Supplemental Remaining Supplemental 18,020 19,566 164,537 2,181 307,872 Additional Available for Capital 1,585,179 1,450,121 1,312,754 1,335,862 1,212,619 Total Available for Capital 1,603,199 1,469,687 1,477,291 1,338,044 1,520,491 Proposed Capital(2) Remaining Funds Available 1,603,199 1,469,687 1,477,291 1,338,044 1,520,491 ENDING FUND BALANCE 8,905,479 8,925,045 9,089,582 9,091,763 9,399,635 Tax Rats Variable Assessed Taxable Value/$100 Amount generated by 10 tax I&S Rate General Fund 43,926,818 428,286 0.084526 0.377974 46,123,159 449,701 0.078784 0.383716 47,968,085 467,689 0.071368 0.391132 49,886,809 486,396 0.062510 0.399990 50,884,545 496,124 0.046183 0A16317 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 Rollback I&S Rollback M&O 0.084526 0.386834 0.078784 0.374011 0.071368 0.383266 0.062510 0.390607 0.046183 0.407214 Total Rollback Rate 0.471360 0.452795 0.454634 0.453117 0.453397 M&O Rollback Amount Prior to Ceiling and TIF Adjustments. 16,567,577 16,819,304 17,924,922 18,996,979 20,202,855 Tax Rate Equiv. - Motor Vehicle Tax 0,038072 0.036440 0.035214 0.033860 0.033196 IStaffing Variable Full-time positions 275.75 275.75 275.75 275.75 275.75 Part-time positions 49.00 49.00 49.00 49.00 49.00 Note Non -departmental operating includes salary plan, Increase in citys insurance contribution & increase in equipment depreciation. (1) Frozen Property Tax Collections (2) Proposed Capital will only be funded if excess reserves are available. 10-6 M General Fund Five Year Plan Revenue Assumptions Revenue Source Assumpdons Property Taxes Projections are based on expected new development in the City with conservative increase in values each year from 2020 to 2024. This is very conservative considering the recent si nificant increases in values for our area. Prior Year Property Taxes Projected to remain flat. Penalties & Interest Projected average growth of 1%. Sales Tax Based on 1 % increase for new development. Mixed Beverage Tax Projected average growth of 3.5% for new development. Franchise Fees Projected average growth of 3.5%. Fines & Fees Projected average growth of less than 3.5%. Licenses & Permits Projected relatively flat due to projected build out with a slight increase for remodeling and other permits. Interest Income Projected slight increase but not much due to a softening market. 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 q General Obligation Debt Service Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 2,127,924 2,080,862 2,171,428 2,264,201 2,356,974 REVENUES Ad valorem taxes 3,712,958 3,633,786 3,324,615 2,970,244 2,238,341 Delinquent taxes 5,000 5,000 5,000 5,000 5,000 Penalties 12,000 12,000 12,000 12,000 12,000 Interest Income 73,200 73,566 75,773 75,773 75,773 Transfer from PID/TIRZ 2,219,979 2,213,314 2,210,721 2,216,105 2,204,901 Transfer from Car Rental CIP - - - - - Proceeds from Debt Issue - - - - - Total Revenues 6,023,137 5,937,666 5,628,109 5,279,122 4,536,015 EXPENDITURES Principal (3,899,576) (3,995,508) (3,759,608) (3,513,796) (2,885,000) Interest (1,948,403) (1,846,772) (1,770,308) (1,666,833) (1,552,222) Bank Charges (4,220) (4,820) (5,420) (5,720) (6,020) Issuance Costs / Fees (218,000) - - - - Total Expenditures 6,070,199 5,847,100 5,535,336 5,186,349 4,443,242 Recommended Reserves per Policy (700,550) (856,019) (861,155) (916,215) (982,598) ENDING FUND BALANCE 2,080,862 2,171,428 2,264,201 2,356,974 2,449,747 Tax Rate Variable Assessed Taxable Value/$100 43,926,818 46,123,159 46,584,391 47,516,078 48,466,400 Amount generated by 1¢ tax 439,268 461,232 465,844 475,161 484,664 I&S Rate 0.084526 0.078784 0.071368 0.062510 0.046183 General Fund 0.377974 0.383716 0.391132 0.399990 0.416317 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 Debt Issuance Variable: Beginning debt outstanding" 51,865,506 56,000,930 52,005,422 49,395,814 45,882,018 Principal Retired (3,899,576) (3,995,508) (3,759,608) (3,513,796) (2,885,000) Principal Issued (Proposed) 8,035,000 • - 1,150,000 - - Ending debt outstanding 56,000,930 52,005,422 49,395,814 45,882,018 42,997,018 Excludes self supporting taxable GO Refunding Bonds (Dallas Stars Center) 10-8 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 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 2,522,899 904,592 1,346,714 1,991,750 2,613,181 REVENUES Sales taxes 5,446,384 5,500,848 5,555,856 5,611,415 5,667,529 Interest Income 20,000 20,000 20,000 20,000 20,000 Transfer from EDC Debt Reserve 4,000 700 700 700 700 Rental Income 73,580 73,580 73,580 77,845 79,267 Total Revenues 5,543,964 5,595,128 5,650,136 5,709,960 5,767,496 EXPENDITURES Parks (2,258,680) (2,281,267) (2,304,079) (2,327,120) (2,350,391) Library (1,321,288) (1,334,501) (1,347,846) (1,361,324) (1,374,938) Economic Development (233,367) (345,718) (350,275) (354,889) (359,560) Transfer to Debt Service (442,664) (442,480) (449,080) (445,080) (973,101) Non -Departmental - Operating (458,163) (507,941) (553,820) (600,116) (654,806) Operating Expenditures (4,714,162) (4,911,906) (5,005,100) (5,088,529) (5,712,796) Capital Expenditures 2,448,109 - - - - Total Expenditures 7,162,271 4,911,906 5,005,100 5,088 529 5,712,796 Designated Reserves Recommended Reserves per Policy (774,931) (807,437) (822,756) (836,471) (939,090) Available for Supplemental 829,802 683,222 645,036 621,431 54,700 Proposed Supplemental - - - Remaining Supplemental 829,802 683,222 645,036 621,431 54,700 Additional Available for Capital (700,141) 97,155 523,958 1,155,280 1,674,091 Total Available for Capital 129,661 780,377 1,168,994 1,776,710 1,728,792 Proposed Capital: Blessing Branch Park Improvements - - - (365,064) Carr Park Trail Connection 241,100 - - Proposed Capital 241,100 - - 366,064 Remaining Funds Available 129,661 539,277 1,168,994 1,776,710 1,363,728 ENDING FUND BALANCE 904,592 1,346,714 1,991,750 2,613,181 2,302,817 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 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 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 162,969 484,371 484,371 484,371 484,371 REVENUES Transfer from EDC Operations 764,076 442,480 449,080 445,080 973,101 Interest Income 700 700 700 700 700 Total Revenues 764,776 443,180 449,780 445,780 973,801 EXPENSES Principal (220,000) (210,000) (225,000) (230,000) (379,432) Interest (221,784) (231,600) (223,200) (214,200) (347,076) Bank Charges / Issuance Cost 880 880 880 880) 880 Total Expenses 442,664 442,480 449,080 445,080 727,388 Transfer to EDC Operations (700) (700) (700) (700) (700) Transfer to EDC Debt 0 0 0 0 0 Total Transfers 700) (700) (700) (700 700) Recommended Reserves per Policy ` (481,847) (448,200) (448,200) (448,200) (730,084) ENDING FUND BALANCE 484,371 484,371 484,371 484,371 730,084 Debt Issuance Variable: Beginning debt outstanding 1,630,000 5,790,000 5,580,000 5,355,000 5,125,000 Principal retired (220,000) (210,000) (225,000) (230,000) (379,432) Principal Issued (proposed) 4,380,000 - - - 3,816,945 Ending debt outstanding 5,790,000 5,580,000 5,355,000 5,125,000 8,562,513 '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 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 1,210,302 700,425 710,027 717,720 721,943 REVENUES Sales taxes 2,695,960 2,722,920 2,750,149 2,777,650 2,805,427 Interest Income / Misc. 20,000 20,100 20,703 20,703 20,703 Total Revenues 2,716,960 2,743,020 2,770,852 2,798,353 2,826,130 EXPENDITURES Police Protection (2,705,126) (2,733,417) (2,763,159) (2,794,130) (2,826,107) Capital Expenditures 520,711 - - - - Total Ex enditures 3,225,837 2,733,417 2,763,159 2,794,130 2,826,107) Recommended Reserves per Policy (444,678) (449,329) (454,218) (459,309) (464,566) Available for Supplemental 10,834 9,602 7,693 4,224 22 Proposed Supplemental - - - Remaining Supplemental 10,834 9,602 7,693 4,224 22 Additional Available for Capital 244,913 251,096 255,809 258,411 257,378 Total Available for Capital 255,747 260,698 263,502 262,634 257,400 Proposed Capital(') - - - Remaining Funds Available 255,747 260,698 263,502 262,634 257,400 ENDING FUND BALANCE 700,425 710,027 717,720 721,943 721,966 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 Car Rental Tax Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 4,223,193 3,618,921 4,783,363 6,835,568 8,519,544 REVENUES Motor Vehicle Tax 14,675,131 14,748,507 14,822,249 14,822,249 14,822,249 Interest Income 165,000 168,300 171,666 175,099 178,601 Total Revenues 14,840,131 14,916,807 14,993,915 14,997,349 15,000,850 EXPENDITURES DFW Rebate (9,783,421) (9,832,338) (9,881,499) (9,881,499) (9,881,499) Transfer to Equipment Replacement (349,253) (287,804) (313,294) (684,957) (16,437) Contingencies (100,000) (100,000) (100,000) (100,000) (100,000) Transfer to General Fund (1,630,570) (1,638,723) (1,646,917) (1,646,917) (1,646,917) Operating Expenditures (11,863,244) (11,858,865) (11,941,710) (12,313,373) (11,644,853) Capital Expenses 3,581,159 1,000,000 1,000,000 1,000,000 1,000,000 Total Expenditures 15 444,403 12,858,865 12,941,710 13,313,373 12,644,853 Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,976,887 3,057,942 3,052,205 2,683,975 3,355,997 Additional Available for Capital (1,357,966) 618,921 1,783,363 3,835,568 5,519,544 Total Available for Capital 1,618,921 3,676,863 4,835,568 6,519,544 8,875,541 Proposed Capital: Kiddie Carr Park Improvements 893,500 - - - Proposed Capital 893,500 - - Remaining Funds Available 1,618,921 2,783,363 4,835,568 6,519,544 8,875,541 ENDING FUND BALANCE 3,618,921 4,783,363 6,835,568 8,519,544 10,875,541 10-12 Water and Wastewater Fund Executive Summary Base Year Budget 2019-20 Year 2 Projected 2020-21 Year 3 Projected 2021-22 Year 4 Projected 2022-23 Year 5 Projected 2023-24 RATES Water Base Rate $12.75 $13.00 $13.50 $13.75 $14.25 Water Consumption Rate ' Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increase $0.19 $0.35 $0.26 $0.21 $0.30 Wastewater Base Rate $11.00 $11.25 $11.75 $12.00 $12.50 Wastewater Consumption Rate') $4.29 $4.70 $4.86 $4.96 $5.15 Proposed Wastewater Rate Increase $0.02 $0.41 $0.15 $0.11 $0.18 EXPENSES Departmental Expenditures $ (19,329,582) $ (20,940,260) $ (21,929,642) $ (22,782,674) $ (23,885,058) 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 $ (2,605,308) $ (2,786,358) $ (2,896,986) $ (2,993,783) $ (3,116,772) Service Center $ (1,333,623) $ (1,346,985) $ (1,360,844) $ (1,375,147) $ (1,389,836) Debt Service $ (1,113,593) $ (1,098,150) $ (1,093,048) $ (1,096,938) $ (1,094,696) Ca ital $ (209,032) $ - $ - $ - $ Total Expenses $ (26,240,886) $ (27,824,996) $ (28,939,111) $ (29,912,640) $ (31,156,133) Proposed Supplemental $ $ $ $ Proposed Capital $ $ $ $ STAFFING VARIABLE Full-time Positions 44.00 44.00 44.00 44.00 44.00 Part-time Positions 2.00 2.00 2.00 2.00 2.00 Includes Proposed Water & Wastewater Rate Increase 10-13 Water and Wastewater Multi -Year Financial Plan Base Year Year Year Year Year Budget Projected Projected Projected Projected 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 7,712,478 7,524,676 7,563,265 7,594,011 7,619,203 REVENUES Water Service 14,330,999 15,484,012 16,081,540 16,693,278 17,357,959 Wastewater Service 9,500,425 10,110,926 10,425,951 10,722,313 11,076,293 Reclaimed Water Service 608,333 608,419 753,833 778,951 938,932 Sanitation Service 224,045 230,766 237,689 244,820 252,165 Sale of New Meter/Reconnect 295,000 303,850 312,966 322,354 332,025 Inspection Fees 150,000 154,500 159,135 163,909 168,826 Penalties 230,000 236,900 244,007 251,327 258,867 Miscellaneous 50,000 50,000 50,000 35,000 35,000 Interest Income 250,000 257,500 265,225 273,182 281,377 Initiation & Transfer Fees 30,000 30,900 31,827 32,782 33,765 Recycling Fees 394,282 395,810 407,685 419,915 432,513 Total Revenues 26,053,084 27,863,584 28,969,858 29,937,832 31,167,722 Total Available 26,053,084 27,863,584 28,969,858 29,937,832 31,167,722 EXPENSES Utility Billing (487,423) (502,046) (517,107) (532,620) (548,599) Recycling (41,300) (42,539) (43,815) (45,130) (46,484) Information Services (681,215) (701,651) (722,701) (744,382) (766,713) City Engineer (361,538) (372,384) (383,556) (395,062) (406,914) Water Production (8,226,552) (8,903,414) (9,382,168) (9,781,388) (10,312,682) Water Distribution (1,282,030) (1,304,890) (1,450,547) (1,501,958) (1,581,996) Wastewater Treatment (4,977,281) (5,714,338) (5,891,180) (6,105,861) (6,373,868) Meter Reading (71,813) (73,967) (76,186) (78,472) (80,826) Transfers (1,475,000) (1,475,000) (1,475,000) (1,475,000) (1,475,000) G&A/Franchise Fee (2,605,308) (2,786,358) (2,896,986) (2,993,783) (3,116,772) Fleet Services (1,333,623) (1,346,985) (1,360,844) (1,375,147) (1,389,836) W&WW Debt (1,113,593) (1,098,150) (1,093,048) (1,096,938) (1,094,696) Non -Departmental - Operating (3,375,178) (3,503,273) (3,645,973) (3,786,899) (3,961,747) Operating Expenses (26,031,864) (27,824,995) (28,939,111) (29,912,640) (31,166,133) Capital Expenses (209,032) Total Expenses 26 240,886 27,824,995 28,939,111 29,912 640 31,156,133 Recommended Reserves per Policy (5,349,011) (5,717,465) (5,946,393) (6,146,433) (6,401,945) Available for Supplemental 21,230 38,589 30,747 25,191 11,589 Proposed Supplemental Remaining Supplemental 21,230 38,589 30,747 25,191 11,589 Additional Available for Capital 2,154,435 1,807,211 1,616,872 1,447,578 1,217,258 Total Available for Capital 2,175,665 1,845,800 1,647,619 1,472,770 1,228,847 Proposed Capital ('I - Remaining Funds Available 2,175,665 1,845,800 1,647,619 1,472,770 1,228,847 ENDING FUND BALANCE 7,524,676 7,563,265 7,594,011 7,619,203 7,630,792 Rates Water Base Rate $12.75 $13.00 $13.50 $13.75 $14.25 Consumption/1,000 gallons Tiered Tiered Tiered Tiered Tiered Proposed Water Vol. Rate Increases -All Tiers $0.19 $0.35 $0.26 $0.21 $0.30 Wastewater Base Rate $11.00 $11.25 $11.75 $12.00 $12.50 90 % of Metered Water Usagell000 gallons $4.29 $4.70 $4.86 $4.96 $5.15 Proposed Wastewater Vol. Rate Increases $0.02 $0.41 $0.15 $0.11 $0.18 Staffing Variable Full-time Positions 44.00 44.00 44.00 44.00 44.00 Part-time positions 2.00 2.00 2.00 2.00 2.00 Proposed Capital will only be funded if excess reserves are available. al FYI Includes Proposed Water & Wastewater Rate Increases u 10-14 M Water & Wastewater Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Interest Income Projected increase based on increasing investable balances but a softening market. 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. 86% for FY2020). The percentage drops 1 % annually until the differential reaches 85% of antici at 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 before a drop in expectations. 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 OR `� 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 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 1,163,135 1,163,135 1,163,135 1,163,135 1,163,135 REVENUES Transfer from W&WW Operations 1,113,593 1,098,150 1,093,048 1,096,938 1,094,696 Transfer from Impact Fees 376,024 121,144 118,606 121,069 118,350 Total Revenues 1,489,617 1,219,294 1,211,654 1,218,007 1,213,046 EXPENSES Principal (1,180,000) (945,000) (945,000) (960,000) (965,000) Interest (306,357) (271,034) (263,394) (254,747) (244,786) Bank Charges 3,260 3,260 3,260 3,260 3,260 Total Expenses 1,489,617 1,219,294 1,211,654 1,218,007 1,213,046 Recommended Reserves per Policy (790,559) (766,566) (750,513) (733,555) (715,047) ENDING FUND BALANCE 1,163,135 1,163,135 1,163,135 1,163,135 1,163,136 Debt Issuance Variable: Beginning debt outstanding 19,905,000 18,725,000 17,780,000 16,835,000 15,875,000 Principal retired (1,180,000) (945,000) (945,000) (960,000) (965,000) Principal Issued (Proposed) - - - Anticipated Loan Forgiveness TWDB - - Net Principal to be Repaid - - - - Ending debt outstanding 18,725,000 17,780,000 16,835,000 15,875,000 14,910,000 * Recommended reserve level equal to the average annual W&WW debt outstanding 10-16 Drainage Utility Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 258,022 209,572 212,780 215,524 217,688 REVENUES Drainage Fees 822,000 844,194 866,987 890,396 914,437 Penalties 7,500 8,442 8,670 8,904 9,144 Interest Income 5,000 5,000 5,000 5,000 5,000 Total Revenues 834,500 857,636 880,657 904,300 928,581 EXPENSES Operating Expenses (832,950) (854,428) (877,913) (902,136) (927,004) Capital Expenses 50,000 - - - - Total Expenses 882,950 864,428 877,913 902,136 927,004 Recommended Reserves per Policy (171,154) (175,567) (180,393) (185,370) (190,480) Available for Supplemental 1,550 3,208 2,744 2,164 1,577 Proposed Supplemental - - - Remaining Supplemental 1,550 3,208 2,744 2,164 1,577 Additional Available for Capital 36,868 34,005 32,387 30,153 27,208 Total Available for Capital 38,418 37,213 35,131 32,318 28,784 Proposed Capital - - - Remaining Funds Available 38,418 37,213 35,131 32,318 28,784 ENDING FUND BALANCE 209,572 212,780 215,524 217,688 219,265 Rates Draina a 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 10-17 M Service Center Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 513,162 370,412 370,412 370,412 370,412 REVENUES Transfer from W&WW Fund 1,333,623 1,346,985 1,360,844 1,375,147 1,389,836 Total Revenues 1,333,623 1,346,985 1,360,844 1,375,147 1,389,836 EXPENSES Service Center (1,333,623) (1,346,985) (1,360,844) (1,375,147) (1,389,836) Capital Expenses 142,750 - - - - Total Expenses 1,476,373) (1,346,985) (1,360,844) (1,375,147) (1,389,836) Available for Supplemental - - - - - Proposed Supplemental - - - Remaining Supplemental - - - - Additional Available for Capital 370,412 370,412 370,412 370,412 370,412 Total Available for Capital 370,412 370,412 370,412 370,412 370,412 Proposed Capital - - - Remaining Funds Available 370,412 370,412 370,412 370,412 370,412 ENDING FUND BALANCE 370,412 370,412 370,412 370,412 370,412 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 M Texas Star Golf Course Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 50,049 55,812 64,667 65,857 70,883 REVENUES Green Fees 1,367,955 1,408,994 1,437,174 1,462,324 1,496,571 Driving Range Fees 94,840 97,643 99,596 101,339 103,366 Cart Rental Fees 361,400 372,256 379,701 386,346 394,073 Club Rental Fees 27,165 28,180 28,743 29,246 29,831 Merchandise Sales 230,000 255,732 260,847 265,412 270,720 Tobacco 4,595 4,971 5,070 5,159 5,262 Food Sales 1,290,810 1,324,454 1,350,943 1,374,585 1,402,076 Non -Alcoholic Beverage Sales 131,565 135,263 137,969 140,383 143,191 Alcohol Sales 411,345 422,698 431,152 438,697 447,471 Catering Fees 73,000 73,730 74,467 75,212 75,964 Monthly Fees 100,000 103,500 107,123 110,872 114,752 Rental Income 160,000 164,000 168,100 172,303 176,610 Interest Income 800 800 800 800 800 GF Transfer 16,000 16,485 16,815 17,109 17,451 H/MTransfer 375,000 387,000 395,000 402,000 411,000 Advertising Revenue 50,000 50,000 50,000 50,000 50,000 Other - - - - - Total Revenues 4,694,475 4,845,707 4,943,500 5,031,787 5,139,139 EXPENDITURES Golf Course Maintenance (953,697) (980,401) (1,002,950) (1,021,705) (1,039,074) Golf Course Pro Shop (280,311) (288,160) (294,787) (300,300) (305,405) Golf Course Food & Beverage (833,390) (856,724) (876,429) (892,818) (907,996) Conference Centre (303,340) (311,834) (319,006) (324,971) (330,496) Cart(Driving Range Operations (212,410) (218,357) (223,380) (227,557) (231,425) Non -Departmental - Operating (522,170) (553,836) (578,885) (593,108) (636,546) Debt Service (422,759) (426,751) (424,224) (423,487) (421,975) Equipment Replacement (315,733) (320,469) (325,276) (330,155) (335,107) COGS -Merchandise (161,000) (179,013) (182,593) (185,788) (189,504) COGS -Tobacco (3,063) (3,314) (3,380) (3,439) (3,508) COGS -Food (451,784) (463,559) (472,830) (481,105) (490,727) COGS -Beverage (41,443) (42,608) (43,460) (44,221) (45,105) COGS -Alcohol (132,863) (136,530) (139,261) (141,698) (144,532) COGS -Catering (54,750) (55,298) (55,850) (56,409) (56,973) Total Expenses 4,688 712 4,836 852 4,942,311 5,026,761 5,138 372 Recommended Reserves per Policy' - - - - - Available for Supelemental 5,763 8,855 1,190 5,026 767 Proposed Supplemental - - - - Remaining Supplemental 5,763 8,855 1,190 5,026 767 Additional Available for Capital 50,049 55,812 64,667 65,857 70,883 Total Available for Capital 55,812 73,522 67,046 75,910 72,417 Proposed Capital - - Remaining Funds Available 55,812 73,522 67,046 75,910 72,417 ENDING FUND BALANCE 55,812 64,667 65,857 70,883 71,650 Estimated # of Rounds 35,855 36,214 36,576 36,576 367576 Staffina 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 M Texas Star Sports Complex Fund Multi -Year Financial Plan Base Year Year Year Year4 Year Budget Projected Projected Projected Projected 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 228,173 257,751 344,480 425,823 498,358 REVENUES Tournament Fees 195,000 310,000 310,000 310,000 310,000 Concessions 138,000 235,000 235,000 235,000 235,000 Alcohol Sales 45,000 - - - Memberships/Leagues 188,500 420,000 420,000 420,000 420,000 Advertising/Sponsorships 4,500 4,500 4,500 4,500 4,500 Sales of Goods 15,000 36,000 36,000 36,000 36,000 Miscellaneous/Events/Transfers 100 100 100 100 100 Interest Income 3,000 3,000 3,000 3,000 3,000 Rental Income 78,000 78,000 78,000 78,000 78,000 Transfer from Other Fund 100,000 - - - - Total Revenues 767,100 1,086,600 1,086,600 1,086,600 1,086,600 EXPENSES Operations (273,914) (968,214) (973,126) (981,451) (986,694) Equipment Replacement (410,608) (31,657) (32,131) (32,614) (33,103) Operating Expenses (684,522) (999,871) (1,005,257) (1,014,065) (1,019,797) Capital Expenses 53,000) Total Expenses (737,522) (999,871) (1,005,257) 1,014,065 1,019,797 Minimum Reserves per Policy (140,655) - - - - Available for Supplemental 82,578 86,729 81,343 72,535 66,803 Proposed Supplemental - - _ Remaining Supplemental 82,578 86,729 81,343 72,535 66,803 Additional Available for Capital 34,518 257,751 344,480 425,823 498,358 Total Available for Capital 117,096 344,480 425,823 498,358 565,161 Proposed Capital - - - - Remaining Funds Available 117,096 344,480 425,823 498,358 565,161 ENDING FUND BALANCE 257,751 344,480 425,823 498,368 665,161 Staffing Variable: Full-time positions 1.50 1.50 1.50 1.50 1.50 Part-time positions 26.0 26.0 26.0 26.0 26.0 10-20 Equipment Replacement Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 4,540,155 9,830,312 11,273,817 12,793,362 13,069,280 REVENUES General Fund Depreciation 4,045,977 1,748,303 1,774,528 1,801,145 1,828,163 TSSC Depreciation 410,608 31,657 32,131 32,614 33,103 WatedWastewater Depreciation 246,004 132,715 134,706 136,727 138,778 Drainage Depreciation 4,600 3,469 3,521 3,574 3,627 Fleet Services Depreciation 18,917 19,201 19,489 19,781 20,078 EDC Parks Depreciation 1,078,765 60,682 61,592 62,516 63,454 Recreation Depreciation 331,300 85,705 86,990 88,295 89,619 Texas Star Depreciation 315,733 320,469 325,276 330,155 335,107 Car Rental Transfer 349,253 287,804 313,294 684,957 16,437 Issuance Proceeds/ GF Transfer - 700,000 1,150,000 - - Sale of Assets 78,500 88,600 70,700 $119,400 $38,000 Interest Income 45,000 45,900 46,818 47,754 48,709 Total Revenues 6,924,657 3,524,505 4,019,045 3,326,918 2,615,075 EXPENSES Equipment Replacements 1,634,500 2,081,000 2,499,500 3,051,000 771,000 Total Expenses 1,634,500 2,081,000 2,499,500 3,051,000 771,000 Available for Capital 9,830,312 11,273,817 12,793,362 13,069,280 14,913,356 Proposed Capital - - - ENDING FUND BALANCE 9,830,312 11,273,817 12,793,362 13,069,280 14,913,356 10-21 Health Insurance Fund Multi -Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2019-20 2020-21 2021-22 2022-23 2023-24 BEGINNING BALANCE 4,159,071 4,231,913 4,284,413 4,336 913 4,389,413 REVENUES Premiums collected from Employees 1,918,397 1,998,778 2,094,667 2,195,869 2,302,684 City Contribution 5,733,628 5,996,335 6,284,000 6,587,606 6,908,051 Interest Income I Misc. / Rebates 52,500 52,500 52,500 52,500 52,500 Total Revenues 7,704,525 8,047,613 8,431,167 8,835,975 9,263,234 EXPENSES Operating Expenses (210,790) (214,657) (218,647) (222,751) (226,957) OPEB Trust Contribution (679,958) (679,958) (679,958) (679,958) (679,958) Insurance Claims (4,775,424) (5,059,066) (5,359,582) (5,677,978) (6,015,318) RX Claims (846,287) (888,601) (933,031) (979,683) (1,028,667) Re -insurance Fees (892,135) (918,899) (946,466) (974,860) (1,004,106) Insurance Services (220,560) (227,177) (233,992) (241,012) (248,242) Employee Wellness Program (5,000) (5,150) (5,305) (5,464) (5,628) Federal Requirements (1,529) (1,605) (1,686) (1,770) (1,859) Operating Expenses (7,631,683) (7,995,113) (8,378,667) (8,783,475) (9,210,734) Capital Carryover - - - - - Total Expenses 7,631,683 7,995,113 8,378,667 8,783,475 91210,734 Recommended Reserves per Policy (2,522,487) (2,671,048) (2,828,382) (2,995,009) (3,171,481) Available for Supplemental 72,842 52,500 52,500 52,500 52,500 Proposed Supplemental - - - Remaining Supplemental 72,842 52,500 52,500 52,500 52,500 Additional Available for Capital 1,636, 584 1,560,865 1,456,031 1,341,904 1,217,932 Total Available for Capital 1,709,426 1,613,365 1,508,531 1,394,404 1,270,432 Proposed Capital - - - - Remaining Funds Available 1,709,426 1,613,365 1,508,531 1,394,404 1,270,432 ENDING FUND BALANCE 4,231,913 4,284,413 4,336,913 4,389,413 4,441,913 Estimated City Contribution Per Employee Per Month 1,219 1,275 1,336 1,400 1,469 Staffing Variable: Full-time positions Part-time positions 1.00 0.0 1.00 0.0 1.00 0.0 1.00 0.0 1.00 0.0 10-22 0 Supplemental Requests City Manager Recommended and Funded Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Requested Library Library EDC Audio, Visual and Production EquipmentA Supplemental $ 6,000 2020 $ 6,000 Admin Svcs IS General Planning and Development TabletsA Supplemental $ 1,920 2020 Admin Svcs IS General Fire Department TabletsA Supplemental $ 3,840 2020 Fire EMS/Suppression General APX Smartcapture/Smartview Supplemental $ 2,580 2020 Fire EMS/Suppression General Active 911 Supplemental $ 1,000 2020 Fire EMS/Suppression General APXSmartlnspect Supplemental $ 4,080 2020 Fire EMS/Suppression General Check -it Program Supplemental $ 3,000 2020 PD Service General Open Records Request SoftwareA Supplemental $ 5,400 2020 PD Community Services General Code OfficerA Supplemental $ 91,814 2020 $ 113,634 Public Works Water Distribution W/WW PW Field Tech I Supplemental $ 66,455 2020 $ 66,455 0 N W *Fund subject to change ^Project con tams both Capital and Supplemental Requests C Capital Requests City Manager Recommended and Funded Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Requested PACS PATS Athletic Complex Wrigley Outfield Fence Capital $ 53,000 2020 $ 53,000 Library Library Cable PEG Audio, Visual and Production Equipment^ Capital $ 206,794 2020 $ 206,794 PACS Parks Car Rental Heritage Park Playground Capital $ 96,000 2020 PACs Parks Car Rental Equipment Storage Capital $ 75,000 2020 Adm in Svcs Fac Maint Car Rental Parks Maintenance Building Capital $ 75,000 2020 $ 246,000 PD Administration CCPD Police Data Storage Capital $ 72,851 2020 PD Administration CCPD Replace Dispatch Recorder Capital $ 88,200 2020 PD Administration CCPD Livescan Fingerprint Machine Capital $ 28,800 2020 PD Administration CCPD Video Recorders and Cameras Capital $ 250,000 2020 PD Administration CCPD SWAT Rifles Capital $ 14,300 2020 PD Administration CCPD Cabinet Replacement Capital $ 7,500 2020 PD Administration CCPD Police Professional Mobility Vehicles Capital $ 34,060 2020 PD Administration CCPD Microfiche Conversion to Laserfiche Capital $ 25,000 2020 $ 520,711 Library Library EDC Moving Expenses Capital $ 25,000 2020 Library Library EDC RFID System Capital $ 47,575 2020 A PACS Parks EDC Toro Reel Mower Capital $ 64,513 2020 $ 137,088 Adm in Svcs Fac Maint General Council Chamber Seating Capital $ 40,000 2020 Admin Svcs Human Resources General Career Prep Program Capital $ 25,868 2020 Admin Svcs Is General Planning and Development Tablets ^ Capital $ 5,400 2020 Adm in Svcs Is General Fire Department Tablets^ Capital $ 5,000 2020 CMO Communications General Multi -Media Intern Capital $ 10,500 2020 Fire EMS/Suppression General Bailout Safety System Capital $ 12,870 2020 Fire EMS/Suppression General Rescue Tools Capital $ 37,621 2020 Fire EMS/Suppression General SCBA Mounted Thermal Imaging Cameras Capital $ 14,400 2020 Fire EMS/Suppression General Thermal Imaging Camera Capital $ 8.457 2020 Fire EMS/Suppression General Compressor/Cascade System Capital $ 33,950 2020 Fire EMS/Suppression General Bunker Gear Extractor/Washer Capital $ 11,686 2020 Fire Fire Marshal General Part-time Fire Inspectors Capital $ 24,108 2020 PACs Aquatics General Aquatic Facility Repairs Capital $ 50,000 2020 PACS Aquatics General Natatorium Floor Capital $ 55,000 2020 PACS Aquatics General Ultraviolet System Capital $ 30,000 2020 PACs Aquatics General Aquatic Park Furniture Capital $ 27,500 2020 PACS Aquatics General Pool Vacuum Capital $ 8,000 2020 PACS Recreation General Fitness Center Floor Capital $ 65,000 2020 PACS Senior Center General Fitness Equipment Capital $ 15,250 2020 PD Service General Open Records Request Software^ Capital $ 2,250 2020 PD Community Services General Code Officer Equipment^ Capital $ 29,000 2020 Planning & Development Development General Scan Building Plans Phase II Capital $ 20,000 2020 Public Works St. Maintenance General Kick Broom Attachment Capital $ 6,500 2020 Public Works St. Maintenance General Pickup Truck Capital $ 28,000 2020 $ 566,360 -Fund subject to change ^Project contains both Capital and Supplemental Requests -Per FY2019-20 proposed budget, some items maybe funded from the Equipment Replacement Fund. l I Capital Requests City Manager Recommended and Funded Year/Fund/Department Dept Division Fund" Program Description Program Type Program Cost Requested Golf Course Golf CIP Golf CIP M9 Fairway Gabion Wall Replacement Capital $ 100,337 2020 $ 100,337 Golf Course Conference Centre Hotel/Motel Texas Star Conference Centre Capital $ 325,000 2020 $ 325,000 Finance Municipal Court Juvenile Case Teen Court Program Capital $ 22,000 2020 Finance Municipal Court Juvenile Case Supplies and Training Capital $ 15,000 2020 $ 37,000 Admin Svcs Fac Maint Risk Root Restoration - Building D Capital $ 170,000 2020 $7 170,000 Admin Svcs Fleet Svcs Svc Center Tire Installation Machine and Wheel Balancer Capital $ 12,500 2020 Admin Svcs Fleet Svcs Svc Center Shop Light Fixtures Capital $ 15,000 2020 $ 27,500 Public Works Water Distribution W/W W Paint Fire Hydrants Capital $ 30,000 2020 $ 30,000 0 N -Fund subject to change -Project contains both Capital and Supplemenloi Requests -Per FY2019-20 proposed budget, some items may be funded from the Equipment Replacement Fund. Supplemental Requests Other Items Requested Year/Fund/Department Dept Division Fund" Program Description Program Type Program Cost Requested Fire EMS/Suppression General Firefighter/ParamedicsA Supplemental $ 322,899 2020 PD CID General Criminal Investigations Division Clerk Supplemental $ 77,895 2020 PD Patrol General Patrol OfficerA Supplemental $ 58,321 2020 Library Library EDC Additional Content Platform Supplemental $ 20,000 2021 Fire EMS/Suppression General 3 Firefighter/Paramedics Supplemental $ 339,000 2021 Fire Fire Marshal General Fire Inspector Supplemental $ 106,930 2021 PD Administration General Computer Support Tech Supplemental $ 70,000 2021 Public Works Water Distribution W/W W Field Tech I Supplemental $ 68,117 2021 Library Library EDC Gale Career Online High School Supplemental $ 15,000 2022 Fire EMS/Suppression General 1 Training Officer Supplemental $ 157,852 2022 Fire EMS/Suppression General Lexipol Supplemental $ 11,693 2022 PD Administration General Police Officer Supplemental $ 120,000 - 2022 PD Administration General Crime Analyst Supplemental $ 60,000 2022 0 rn Public Works Water Distribution W/WW Field Tech I Supplemental $ 69,819 2022 PD Administration General Dispatcher Supplemental $ 80,850 2023 PD Administration General Police Officer Supplemental $ 120,000 2023 Public Works Water Distribution W/WW Field Tech I Supplemental $ 71,565 2023 PD Administration General Police Officer Supplemental $ 120,000 2024 Public Works Water Distribution W/WW Field Tech I Supplemental $ 73,354 2024 'Fund subject to change AProject contains both Capital and Supplemental Requests Capital Requests Other Items Requested Year/Fund/Department Dept Division Fund' Program Description Program Type Program Cost Requested PACs Parks EDC Tennis Court Lighting Capital $ 27,000 2020 PACS Parks EDC Equipment Lift Capital $ 20,000 2020 PACs Parks EDC Bob Eden Park Upgrades Capital $ 34,000 2020 Admin Svcs Fac Maint General Access Lift - Building B Capital $ 17,000 2020 Fire EMS/Suppression General Firefighter/Paramedics Equipment^ Capital $ 17,214 2020 Fire EMS/Suppression General Bunker Gear Lockers Capital $ 7,216 2020 PD Administration General Kitchen Remodel Capital $ 40,000 2020 PD Patrol General Patrol Officer Equipment- Capital $ 12,500 2020 PACS PATS TSSC Capital PATS Synthetic Turf Phase II Capital $ 188,500 2020 Library Library EDC Replace Polaris Library Management System Capital $ 20,000 2021 Admin Svcs Fac Maint General Roof Maintenance - Service Center Capital $ 75,000 2021 Admin Svcs Fac Maint General Roof Coating -EFLC Capital $ 85,000 2021 Admin Svcs Fac Maint General Carpet Replacement - City Hall Capital $ 31,500 2021 Admin Svcs Is General Electronic Data Storage - end of life replacement Capital $ 60,000 2021 Admin Svcs Is General Fiber optic phase 2 Capital $ 275,000 2021 Fire EMS/Suppression General Hand Tool Replacement Package Capital $ 10,000 2021 Fire EMS/Suppression General Narcotics safes for all three stations Capital $ 6,000 2021 o Fire Fire Marshal General Furniture Replacement Capital $ 5,000 2021 N Fire Fire Marshal General Codes Adoption Capital $ 4,000 2021 4 Fire Fire Marshal General Hydrocarbon Sniffer Capital $ 2,500 2021 Fire Fire Marshal General Replacement Camera Equipment for Investigations Capital $ 3,006 2021 PALS Aquatics General Fridge/Freezer Replacement EFLAP Concession Capital $ 14,000 2021 PACS Aquatics General Slide Structure Repairs Capital $ 60,000 2021 PACs Parks General Trailwood Playground Replacement Capital $ 95,000 2021 PACS Parks General Landscaping - Harwood Road Capital $ 150,000 2021 PACS Parks General Landscaping - Leon Hogg Pavilion Capital $ 15,000 2021 PACS Parks General Mini -skid Trailer Capital $ 10,000 2021 PACS Parks General Exercise Stations - Bob Eden to VOBC Trails Capital $ 80,000 2021 PACS Parks General Replace PATS Pond Dock Capital $ 30,000 2021 PACS Parks General Shop Lift Capital $ 19,860 2021 PACS Senior Center General Furniture Replacement Capital $ 28,000 2021 PACS Senior Center General Kitchen Equipment Replacement Capital $ 10,000 2021 PD Administration General Patrol Vehicle Capital $ 60,000 2021 PD Administration General Sky Tower Capital $ 100,000 2021 PD Administration General Air Conditioner 911 Room Capital $ 15,000 2021 PD Administration General Outdoor Warning System Capital $ 400,000 2021 PD Administration General Lightning Detection System Capital $ 125,000 2021 -Fund subject to change ^Prgect contains both Capital and Supplemental Requests -Per FY2019-20 proposed budget, some items maybe funded from the Equipment Replacement Fund. J Capital Requests Other Items Requested Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Requested PACS Recreation Rec Class Adaptive Motion Trainer Replacement Capital $ 14,000 2021 PACS Recreation Rec Class Treadmill Replacement Capital $ 70,000 2021 PACS Recreation Rec Class Elliptical Replacement Capital $ 14,000 2021 PALS Recreation Rec Class Recumbent and Upright Bike Replacement Capital $ 20,000 2021 Admin Svcs Fleet Svcs Svc Center Replace Machine Shop Cabinets Capital $ 9,500 2021 Admin Svcs Fleet Svcs Svc Center Replace Fencing at Fuel Island and Storage Lot Capital $ 11,500 2021 PACS PATS TSSC Replace Fence at Royal Field Capital $ 50,000 2021 PACS PATS TSSC Utility Cart Kubota RN 500 Capital $ 11,500 2021 PACS PATS TSSC Convert Scoreboards to LED Capital $ 50,000 2021 Library Library EDC Automated Materials Handling (sorter) Capital $ 100,000 2022 Admin Svcs Fac Maint General Carpet Replacement - Finance Building Capital $ 72,000 2022 Admin Svcs Fac Maint General Roof Coating- PACS Building Capital $ 65,000 2022 Admin Svcs Fac MMnt General Roof Replacement - Simmons Capital $ 175,000 2022 Admin Svcs IS General AS/400 server replacement Capital $ 75,000 2022 Fire EMS/Suppression General Office furniture for fire stations Capital $ 12,000 2022 Fire Fire Marshal General Computer Replacement for field inspections Capital $ 5,000 2022 PACS Aquatics General Locker Conversion Capital $ 40,000 2022 p PACS Aquatics General Resurface Pool Deck Capital $ 50,000 2022 N PACS Aquatics General Storage Area Capital $ 75,000 2022 m PACS Parks General Playground Replacement (TBD) Capital $ 100,000 2022 PACS Parks General Exercise Station - PATS Capital $ 70,000 2022 PACS Parks General Revitalize Reflection Park Capital $ 30,000 2022 PACs Parks General Park Bench Shelters - Midway Park Capital $ 15,000 2022 PACS Parks General Power Washer Upgrades Capital $ 10,000 2022 PACS Senior Center General Replace Ballroom Furniture Capital $ 30,000 2022 PACS Recreation Rec Class Expresso Bike Replacement Capital $ 22,000 2022 PACs Recreation Rec Class Security Camera Replacement Capital $ 40,000 2022 PACS Recreation Rec Class Marquee Upgrade Capital $ 20,000 2022 Admin Svcs Fleet Svcs Svc Center Replace Roll -up Shop Doors Capital $ 36,000 2022 PACS PATS TSSC Replace Veterans Field Fence Capital $ 50,000 2022 PACS PATS TSSC Concession Remodel Capital $ 15,000 2022 Public Works Water Distribution W/WW Pick-up Truck Capital $ 32,000 2022 Library Library EDC W i-Fi Hotspot Lending Program Capital $ 20,000 2023 Library Library EDC Bibliotheca OpenLibrary+ Capital $ 75,000 2023 Library Library EDC Book Vending Machine Capital $ 50,000 2023 -Fund subject to change -project contains both Capital and Supplemental Requests -Per FY2019-20 proposed budget, some items maybe funded from the Equipment Replacement Fund. Capital Requests Other Items Requested Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Requested Admin Svcs Fac Maint General Roof Restoration - Parks Maintenance Building Capital $ 65,000 2023 Admin Svcs Fac Maint General Exterior Paint - Redi-Mix Capital $ 62,000 2023 Fire EMS/Suppression General Multi -gas detectors for all fire apparatus Capital $ 20,000 2023 Fire Fire Marshal General Furniture replacement Capital $ 5,250 2023 PACS Aquatics General Cabana Fabric Replacement Capital $ 25,000 2023 PACs Aquatics General Sound System Replacement Capital $ 30,000 2023 PACs Aquatics General Paint Slide Exterior Capital $ 40,000 2023 PACS Parks General Playground Replacement(TBD) Capital $ 100,000 2023 PACS Parks General Fabric shade shelter covering P.A.T.S Playground Capital $ 40,000 2023 PACS Parks General Fabric shade shelter covering Midway Playground Capital $ 50,000 2023 PACS Parks General Bridge replacement / widening of trail on the West end Capital $ 120,000 2023 PALS Senior Center General Replace Carpet Capital $ 10,000 2023 PACS Senior Center General Front Desk Remodel Capital $ 25,000 2023 PD Administration General SWATVehicle Capital $ 50,000 2023 PACs Recreation Rec Class Preschool Playscape Capital $ 40,000 2023 PACs Recreation Rec Class Replace Fitness Machines Capital $ 85,000 2023 PALS PATS TSSC Convert Field Lighting at Arlington Capital $ 125,000 2023 PACs PATS TSSC Add Hitting Tunnels Capital $ 20,000 2023 O Public Works St. Maintenance W/WW Re -assessment of 5-year Pavement Management Plan Capital $ 75,000 2023 N r0 Admin Svcs Fac Maint General Elevator Upgrades- PD and Rec Capital $ 350,000 2024 Admin Svcs Fac Maint General Alarm System Upgrades -City Buildings Capital $ 32,000 2024 Admin Svcs Fac Maint General Roof Restoration - PD & Courts Building Capital $ 220,000 2024 Admin Svcs Fac Maint General Roof Restoration - Public Works Capital $ 165,000 2024 Admin Svcs IS General Full ERP System Replacement Capital $ 1,000,000 2024 Fire EMS/Suppression General Rebuild Fire Station 1 Capital $ 6,500,000 2024 Fire EMS/Suppression General Fire Helmets Capital $ 25,000 2024 Fire EMS/Suppression General Tablet Replacement Capital $ 8,000 2024 Fire EMS/Suppression General Station Gym Equipment Replacement Capital $ 10,000 2024 Fire Fire Marshal General Replacement Camera Equipment for Investigations Capital $ 3,000 2024 PACs Aquatics General Overall slide Resurface (Paint interior of slides) Capital $ 75,000 2024 PACS Aquatics General Replace Lifeguard Stands Capital $ 15,000 2024 PACS Aquatics General Expand Lifeguard Area Capital $ 100,000 2024 PACs Parks General Playground Replacement(TED) Capital $ 100,000 2024 PACS Parks General Park Shelters Capital $ 75,000 2024 PACS Parks General Landscaping - PD and Courts Building Capital $ 10,000 2024 PACS Parks General Midway Pavilion Capital $ 170,000 2024 PACS Senior Center General Replace Ballroom Flooring Capital $ 45,000 2024 PACS Senior Center General Replace Ballroom Equipment Capital $ 35,000 2024 PD Administration General Brazos Ticket Writers and Printers Capital $ 70,000 2024 PACs Recreation Rec Class Entry Feature Upgrade Capital $ 40,000 2024 PACS Recreation Rec Class Upgrade Lights to LED Capital $ 75,000 2024 Admin Svcs Fleet Svcs Svc Center Replace Fuel Delivery Pumps Capital $ 68,000 2024 PACS PATS TSSC Convert Field Lighting at Wrigley Capital $ 125,000 2024 Public Works Water Distribution W/WW Pick-up Truck Capital $ 32,000 2024 -Fund subject to change ^project contains both Capitol and Supplemental Requests -per FY2019-20 proposed budget, some Items may be funded from the Equipment Replacement Fund. Vehicle and Equipment Depreciation Transfers For FY2021 to FY2025 Total El"itment Fund Account 2021 2022 2023 2024 2025 Administration 101 101-1011-513 $ 2,368 $ 2,404 $ 2,440 $ 2,476 $ 2,513 Police / EOC 101 101-3024-521 $ 15,801 $ 16,038 $ 16,278 $ 16,522 $ 16,770 Police / Code Enforcement 101 101-3025-521 $ 11,822 $ 11,999 $ 12,179 $ 12,362 $ 12,547 Police/Administration 101 101-3045-521 $ 10,828 $ 10,990 $ 11,155 $ 11,323 $ 11,492 Police/Patrol 101 101-3046-521 $ 444,646 $ 451,316 $ 458,086 $ 464,957 $ 471,931 Police/C.I.D. 101 101-3047-521 $ 21,056 $ 21,372 $ 21,693 $ 22,018 $ 22,348 Police / Service 101 101-3048-521 $ 25,467 $ 25,849 $ 26,237 $ 26,631 $ 27,030 Police / Detention 101 101-3049-521 $ 6,598 $ 6,696 $ 6,797 $ 6,899 $ 7,002 Fire / Marshall / Education 101 101-4023-522 $ 54,100 $. 54,911 $ 55,735 $ 56,571 $ 57,419 Fire / EMS / Suppression 101 101-4041-522 $ 572,052 $ 580,633 $ 589,342 $ 598,182 $ 607,155 Information Services 101 101-5016-519 $ 17,980 $ 18,249 $ 18,523 $ 18,801 $ 19,083 Finance - Purchasing 101 101-5036-519 $ 2,030 $ 2,060 $ 2,091 $ 2,123 $ 2,155 Facility Maintenance 101 101-5037-519 $ 46,893 $ 47,596 $ 48,310 $ 49,035 $ 49,771 Planning 101 101-6032-540 $ 10,347 $ 10,502 $ 10,660 $ 10,820 $ 10,982 Recreation 101 101-7051-550 $ 134,175 $ 136,188 $ 138,230 $ 140,304 $ 142,408 Parks 101 101-7052-550 $ 180,631 $ 183,341 $ 186,091 $ 188,882 $ 191,716 Recreation - Admin. 101 101-7084-550 $ 6,090 $ 6,181 $ 6,274 $ 6,368 $ 6,464 Animal Control 101 101-8033-531 $ 185,420 $ 188,202 $ 191,025 $ 193,890 $ 196,798 Texas Star- EDC Funded 210 210-1052-550 $ 60,682 $ 61,592 $ 62,516 $ 63,454 $ 64,405 City Engineer 501 501-8066-531 $ 7,521 $ 7,634 $ 7,748 $ 7,865 $ 7,983 Water Production 501 501-8071-531 $ 3,045 $ 3,091 $ 3,137 $ 3,184 $ 3,232 Water Distribution 501 501-8072-531 $ 74,826 $ 75,948 $ 77,087 $ 78,244 $ 79,417 Sewer & Treatment 501 501-8073-531 $ 47,323 $ 48,033 $ 48,754 $ 49,485 $ 50,227 Fleet Services 504 504-5090-519 $ 19,201 $ 19,489 $ 19,781 $ 20,078 $ 20,379 Drainage Utility 510 510-8029-531 $ 3,469 $ 3,521 $ 3,574 $ 3,627 $ 3,682 Special Rec Fund 520 520-7055-550 $ 85,705 $ 86,990 $ 88,295 $ 89,619 $ 90,964 Texas Star Sports Complex 530 530-7050-550 $ 11,903 $ 12,081 $ 12,263 $ 12,447 $ 12,633 Texas Star Golf Course 540 540-7060-550 $ 320,469 $ 325,276 $ 330,155 $ 335,107 $ 340,134 Golf Operations 540 540-7062-550 $ - $ - $ - $ - $ - Grille Operations 540 540-7067-550 $ - $ - $ - $ - $ - Conference Center 540 540-7068-550 $ - $ - $ - $ - $ - Texas Star Sports Complex 550 550-7078-550 $ 19,754 $ 20,050 $ 20,351 $ 20,656 $ 20,966 Grand Total $2,402,200 $2,438,233 $2,474,807 $2,511,929 $2,549,608 Detail Total $2,402,200 $2,438,233 $2,474,807 $2,511,929 $2,549,608 Difference $ - $ - $ - $ - $ - 101 $1,748,303 $1,774,528 $1,801,145 $1,828,163 $1,855,585 210 $ 60,682 $ 61,592 $ 62,516 $ 63,454 $ 64,405 501 $ 132,715 $ 134,706 $ 136,727 $ 138,778 $ 140,859 504 $ 19,201 $ 19,489 $ 19,781 $ 20,078 $ 20,379 510 $ 3,469 $ 3,521 $ 3,574 $ 3,627 $ 3,682 520 $ 85,705 $ 86,990 $ 88,295 $ 89,619 $ 90,964 530 $ 11,903 $ 12,081 $ 12,263 $ 12,447 $ 12,633 540 $ 320,469 $ 325,276 $ 330,155 $ 335,107 $ 340,134 550 $ 19,754 $ 20,050 $ 20,351 $ 20,656 $ 20,966 $2,402,200 $2,438,233 $2,474,807 $2,511,929 $2,549,608 10-30