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HomeMy WebLinkAboutCity of Euless Annual Operating Budget FY2008ANNUAL OPERATING BUDGET FISCAL YEAR ENDING SEPTEMBER 30, 2008 Phone: 817-685-1444 Fax: 817-685-1459 www.euless.org 201 N. Ector Drive Euless, TX 76039 CITY OF EULESS ANNUAL OPERATING BUDGET FISCAL YEAR ENDING SEPTEMBER 30, 2008 201 N. Ector Drive Euless, Texas 76039 Phone (817) 685-1444 Fax (817) 685-1459 www.euless.org CITY OFFICIALS FY2007-2008 Gary McKamie, City Manager Loretta Getchell, Deputy City Manager Tim Stinneford, Council Member — Place One MARY LIB SALEH, MAYOR Leon Hogg, Council Member — Place Two, Mayor Pro Tem Linda Martin, Council Member — Place Three Charlie Miller, Council Member — Place Four Glenn Porterfield, Council Member — Place Five Perry Bynum, Council Member — Place Six For the PresiJent Beginning Executi\e Director GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Euless Texas Fiscal Y car October 1, 2006 The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the City of Euless for its annual budget for the fiscal year beginning October 1,2006 and ending September 30, 2007. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. B O A R D S & C O M M I S S I O N S Animal Shelter Advisory Board Gayla Maas, DVM Michelle Benton Clyde Cullum Council Member Leon Hogg Civil Service Commission Carla Shields Jimmy Payton Robert Bouse Bobby Baker Crime Control & Prevention District Ron Shields Donald Martin Barney Snitz Mayor Mary Lib Saleh Council Member Glenn Porterfield Council Member Perry Bynum Council Member Charlie Miller Secretary Susan Crim Treasurer Vicki Rodriquez Euless Development Corporation Sonja Adams Wayne Marrs Carmen Deithloff Mayor Mary Lib Saleh Council Member Linda Martin Council Member Charlie Miller Council Member Tim Stinneford Historical Preservation Committee David Brown Doris Brown Dan Burger Michele Burger Bill Byers Boyce Byers Weldon Cannon Dan Clark Joe Cannon Gary Fieldsend Betty Fuller Troy Fuller Beth Gathings James Gathings Evelyn Himes Helen Gleghorn Helen Lightbody Norma Lively David Massey Veva Lou Massey Don Martin Shirley Mercer Donna Mickan Iva Nail Robert Nail Helen Payton Eunice Nicholson Sue Stover Thomas Stover Glenn Walker Jean Whitener Ralph Williamson Industrial Development Authority Mayor Mary Lib Saleh Council Member Glenn Porterfield Council Member Tim Stinneford Council Member Leon Hogg Council Member Perry Bynum Council Member Charlie Miller Council Member Linda Martin Library Board Betty Fuller Marcia Brown Mike McGehee LuAnn Portugal Barney Snitz Adriane Weinstein Kacey Bess Parks and Leisure Services Board Eric Owens John Raab Randy Jones Carroll Scott Boyce Byers John Elder Everett Hartzler Jeremy Tompkins Alex Horton Planning and Zoning Commission George Zahn Monty Huffman LuAnn Portugal Richard McNeese Andy Bearden Troy Mennis Tony May Zoning Board of Adjustment Luther Dube Robert Wooldridge Ruby Anne Crites Karin Newell Harry Zimmer Steven Ellis Miscellaneous Appointments CITY HEALTH AUTHORITY Robert Tafel, M.D. NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS (NCTCOG) Mayor Mary Lib Saleh GRAPEVINE/COLLEYVILLE ISD LIAISON Council Member Charles Miller HURST-EULESS-BEDFORD ECONOMIC DEVELOPMENT FOUNDATION Council Member Linda Martin DFW INTERNATIONAL AIRPORT BOARD OF DIRECTORS Council Member Glenn Porterfield HEB TEEN COURT ADVISORY BOARD Petelo Vakauta Charles Cinquemani Kaye Goad Mary Shepherd Council Member Linda Martin TABLE OF CONTENTS 2007-2008 OPERATING BUDGET Title Description Page No. CITY OFFICIALS GFOA DISTINGUISHED BUDGET PRESENTATION AWARD BUDGET MESSAGE, INTRODUCTION & OVERVIEW œ TAB 1 Budget Message City Manager's message highlighting major accomplishments 1 – 15 The City of Euless, Texas Welcome to a look at the City of Euless - brief physical description of the area 16 Maps of the Area Maps showing Euless’s location between Fort Worth and Dallas, Texas 17 - 18 Mission Statement 19 Fiscal Year 2007-2008 Goals Matrix 20 Goals & Objectives 21 Mission Accomplished Honors and awards received by the City of Euless 22–24 Every Week in Euless One page listing of services provided 25 Organizational Chart 26 Budget Process Excerpts from City ordinance outlining major guidelines and chronology 27-29 Budget Schedule 30 Excerpts from City Charter Reproduction of portions of City of Euless Charter pertaining to Finance 31-32 Fiscal Policies Fiscal Policies adopted by City Council applicable to all funds 33-39 FINANCIAL SUMMARIES œ TAB 2 Combined Summary of Revenues & Expenditures, and Changes in Fund Balance Consolidated statement of revenues, expenditures and changes in fund balance for all funds with appropriations with comparison to prior year. 40-41 Fund Balance Summary Summary of Operating and Capital Funds 42-48 Where does the money come from? Listing of all operational funds, with pie charts illustrating proportion of each to the total income 49 Where does the money go? Listing of all operational funds, with pie charts illustrating proportion of each to the total expenditures 50 Operating Budget Summary - Revenues Bar graph of combined fund revenues for past 5 years plus brief explanation 51 Operating Budget Summary – Expenditures Bar graph of combined fund expenditures for past 5 years plus brief explanation 52 Monthly Service Charges Summary of utility charges, and key fiscal points 53 Title Description Page No. General Fund Revenue Sources Listing of revenue sources, with pie chart showing proportion of each to total revenues 54 General Fund Revenue Assumptions Assumptions utilized for FY07 budget 55 General Fund Multi-Year Analysis General Fund five-year analysis 56 Cost of City Services One-page comparison of monthly costs of services incurred by citizens 57 Average Residential Value History & Typical Tax Bill Graph illustrating variations in property values since 1997, per Tarrant County Appraisal District, plus tax calculations for 3 categories of homes 58 Property Taxes Estimated Revenues FY08 and proposed fund distribution 59 Average Homeowner Overlapping property tax liability with pie showing percentage of taxes for schools, colleges, hospitals, and county 60 Property Taxes, Rates Historical property rates - direct and overlapping 61 Property Tax Revenues Year to Date Collection Review Detail of monthly property tax revenues collected 62 Summary of Sales Tax Revenues Summary of General Fund Sales Tax Revenues and Additional ¼¢ to reduce property tax 63-64 Municipal Court Revenues History of revenues for 3 years plus budget variance 65 Municipal Court, Case Volume Review of 3 year case load, appeals, and graph illustrating increase in case load 66 Summary of Gross Receipts Revenues Fees from public utilities, actual vs. budget 67 Development Revenue Summary Graph and data comparing 3 years revenue 68 General Fund Expenditure Sources Details of departmental expenditures plus pie chart 69 General Fund Departmental budgets with breakdown of Personnel, Operations, Capital and Transfers. 70 General Fund Expenditures Multi-Year Comparison – Graph 71 General Fund Per Capita Expenditures Expenditure table by department with Consumer Price Index comparisons 72 Water & Sewer Revenue Sources Details and pie chart showing sources of revenues in the Water & Sewer Fund 73 Water & Sewer Revenue Assumptions Assumptions utilized for FY08 budget 74 Water & Sewer Expenditure Sources Details and pie chart showing expenditures in this fund 75 Water & Sewer Fund Departmental budgets with breakdown of Personnel, Operations, Capital, and Transfers. 76 Water & Sewer Expenditures Multi-Year Comparison – Graph 77 All Other Enterprise Operating Funds Summary of budgets for other enterprise funds, revenues and expenditures 78 Special Revenue Operating Funds Summary of budgets for special revenue, revenues and expenditures 79 Summary of Sales Tax Summary of half cent sales tax and Crime Control and Prevention (1/4¢ sales tax) 80-81 Short-Term Motor Vehicle Rental Tax Summary of Short-Term Motor Vehicle Rental Tax 82 Title Description Page No. Internal Service Operating Funds Summary of budgets for internal service funds, revenues and expenditures 83 Debt Service Operating Funds Summary of budgets for debt service funds, revenues and expenditures 84 GENERAL FUND œ TAB 3 General Fund Summary 85 Administration Chart 86 Mayor and City Council All departmental budgets include expenditure history, department goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts 87-88 Administration 89-90 City Secretary’s Office 91-92 Communications/Marketing 93-94 Information Services 95-96 Human Resources 97-98 Facility Maintenance 99-100 Library 101-102 Fiscal & Administration Services Chart 103 Finance Administration 104-105 Municipal Court of Record 106-107 Accounting 108-109 Purchasing 110-111 Police Department Chart 112 Police Administration 113-114 Police Patrol 115-116 Police Criminal Investigation Division 117-118 Police Service 119-120 Police Detention 121-122 Police - Emergency Management 123-124 Fire Department Chart 125 Fire Marshal's Office 126-127 Fire Department Administration 128-129 Fire – Suppression/Emergency Medical Service 130-131 Development Chart 132 Planning 133-134 Inspection Services 135-136 Environmental Health 137-138 Parks & Community Services Chart 139 Leisure Services 140-141 Parks 142-143 Swimming Pools 144-145 Projects & Special Events 146-147 Title Description Page No. Recreation Administration 148-149 Public Works Chart 150 Street Maintenance 151-152 Animal Control 153-154 City Engineer 155-156 Non-Departmental Chart 157 Non-departmental, General Fund 158-159 Betterment Fund 160-161 Legal Services 162 ENTERPRISE FUNDS œ TAB 4 Enterprise Fund Summary 163 Water Department Chart 164 Utility Billing Office 165-166 Public Works Chart 167 City Engineer - Water & Sewer Fund 168-169 Water Production 170-171 Water Distribution 172-173 Sewage & Treatment 174-175 Meter Reading 176-177 Non-Departmental Chart 178 Non-departmental, Water & Sewer 179-180 Recycling 181-182 Geographical Information Systems (GIS) 183-184 Non-departmental, Legal Services, Water & Sewer Fund 185 Fleet Services 186-187 Drainage Utility Maintenance 188-189 Recreation Classes 190-191 Arbor Daze Festival 192-193 Softball World 194-195 Golf Course – Non-departmental 196-197 Golf Course – Maintenance 198-199 Golf Course – Pro Shop 200-201 Golf Course – Food & Beverage 202-203 Golf course – Conference Center Operations 204-205 Golf Course – Cart Operations and Driving Range 206-207 Athletic Complex 208-209 Title Description Page No. SPECIAL REVENUE FUNDS œ TAB 5 Special Revenue Fund Summary 210 Hotel/Motel Fund – Community Services 211-212 Euless Development Corporation Operations 213-214 Euless Development Corporation – Parks 215-216 Euless Development Corporation - Library 217-218 Euless Development Corporation - Economic Development 219-220 Crime Control & Prevention District 221-222 Car Rental Tax 223-224 INTERNAL SERVICE FUNDS œ TAB 6 Internal Service Fund Summary 225 Vehicle and Equipment Replacement Fund 226-227 Benefits and Insurance 228-229 Risk Management, Safety and Liability Insurance 230-231 Workers' Compensation Insurance 232-233 CAPITAL IMPROVEMENT PROGRAM œ TAB 7 Note: Details of current and future Capital Projects are published under separate cover Capital Budget and Program Definitions and descriptions 234 Capital Improvement Program Policy Statement of purpose, scope, responsibility and types of plans, guidelines for classifying projects, definitions and procedures for capital improvement projects 235-238 Current Capital Projects Funds Brief description of various capital improvement funds 239 Fund Balance Summary Summary of Capital Improvement Funds 240-242 Capital Improvement Program Brief description of the capital improvement program 243 FY’08 Proposed & Unfunded – Sorted by Type Summary of Proposed Projects with estimated costs and proposed method of financing 244-247 FY’08 Proposed Projects – Priority A Itemized list of proposed projects with a brief description, justification, and operating and maintenance impact of each. 248-252 Summary of Funded Projects Summary of appropriations and amendments, extensions, and estimated project costs upon completion. 253-255 Funded Projects – Additional Information Itemized list of funded projects with a brief description, justification, and operating and maintenance impact of each. 256-274 Title Description Page No. DEBT SCHEDULES` œ TAB 8 Debt Fund Summary 275 Introduction to Debt 276-277 Long Range Issuance Schedules and Bond Rating History 278 Annual Debt Service Graph summarizing total annual debt service requirements 279 General Obligation & C.O. Bonds Composition of Debt Service Graph summarizing the general obligation bonds 280 General Obligation Bonds, Series, 2000 Debt Service Schedules 281 Tax and Waterworks and Sewer System, Revenue Certificates of Obligation Limited Pledge, Series 2000A Debt Service Schedules 282 General Obligation Bonds, Series 2001 Debt Service Schedules 283 Tax & Waterworks and Sewer System (Surplus) Revenue Certificates of Obligation, Series 2001 Debt Service Schedules 284 General Obligation Refunding Bonds, Series 2003 Debt Service Schedules 285 Tax and Waterworks and Sewer System (Surplus) Revenue Certificates of Obligation, Series 2004 Debt Service Schedules 286 General Obligation Series, 2004A Debt Service Schedules 287 General Obligation Series, 2005 Debt Service Schedules 288 General Obligation, Series 2006 Debt Service Schedules 289 Taxable C.O.’s (Self -Supporting) Composition of Debt Service Graph summarizing debt service requirements 290 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, Taxable Series 2000 Debt Service Schedules 291 Composition of Golf/Softball GO Bonds Graph summarizing debt service requirements 292 General Obligation Refunding Bonds, Series 2004-Golf Debt Service Schedules 293 General Obligation Refunding Bonds, Series 2004-Softball Debt Service Schedules 294 Composition of Debt Service – Water & Sewer Revenue Bonds Graph summarizing debt service requirements 295 Waterworks & Sewer System Revenue Bonds, Series 2000 Debt Service Schedules 296 Waterworks & Sewer System Revenue Bonds, Series 2004 Debt Service Schedules 297 Waterworks & Sewer System Revenue Refunding Bonds, Series 2006 Debt Service Schedules 298 Composition of Sales Tax Revenue Bonds Graph, Summary of debt service requirements 299 Sales Tax Revenue Bonds, Series 1999 Debt Service Schedules 300 Sales Tax Revenue Refunding Bonds, Series 2002 Debt Service Schedules 301 Title Description Page No. Sales Tax Revenue Refunding Bonds, Series 2006 Debt Service Schedules 302 Composition of Drainage Utility System Revenue Bonds Graph, Summary of debt service requirements 303 Municipal Drainage Utility System Revenue Refunding Bonds, Series 2001 Debt Service Schedules 304 HUMAN RESOURCES œ TAB 9 Personnel Counts Personnel statistics by departments and funds 305 Personnel Counts by Fund 306 Personnel Counts by Department Full Time and Part Time 307-314 APPENDICES œ TAB 10 FINANCIAL TERMINOLOGY APPENDIX A Basis of Accounting and Budgeting 315 Fund Relationships Brief description of funds, their purpose and relationship to other funds 316-317 Glossary of Terms 318-322 ORDINANCES APPENDIX B Budget, Ordinance Ordinance whereby City Council adopts the budget recommended by staff 323-325 Tax Rate Ordinance Ordinance whereby City Council sets the property tax rate for the fiscal year 326-328 Tax Roll Ordinance Ordinance whereby City Council adopts the tax roll and appraised values presented by the Tax Assessor-Collector 329-330 MULTI-YEAR FINANCIAL PLAN APPENDIX C Multi-Year Financial Plan Brief Description of assumptions and procedures used in the multi-year financial plan 331-334 General Fund Executive Summary Highlights assumptions made in the 5-year General Fund operating plan. 335 General Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 336 General Fund Revenue Assumptions Assumptions utilized for 5-year financial plan. 337 General Obligation Debt Service Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 338 Equipment Replacement Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 339 Title Description Page No. Half Cent Sales Tax Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 340 Crime Control & Prevention District Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 341 Short-Term Motor Vehicle Tax Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 342 Water & Sewer Executive Summary Highlights assumptions made in the 5-year Water & Sewer Operating Plan 343 Water & Sewer Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 344 Water & Sewer Revenue Assumptions Assumptions utilized for 5-year operating plan 345 Water & Sewer Debt Service Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 346 Service Center Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 347 Drainage Utility Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 348 Golf Course Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 349 Softball World Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 350 Health Insurance Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 351 Other Information Includes supplemental and capital requests for the next five years, sorted by the City Manager recommendation and funded, recommended and unfunded, and other items requested 352-368 WORKSHEETS APPENDIX D Effective Tax Rate Worksheet Calculation of effective tax rate 369-374 Notice of Public Hearing and vote on Property Tax Rate 375-376 Capital and Supplemental Requests and Improvement Projects 377 Capital Requests by Fund 378-379 Supplemental Requests by Fund 380 INDEX INTRODUCTION October 1, 2007 Honorable Mayor Mary Lib Saleh City Council: Tim Stinneford, Place One Leon Hogg, Place Two, Mayor Pro Tem Linda Martin, Place Three Charles Miller, Place Four Glenn Porterfield, Place Five Perry Bynum, Place Six In accordance with requirements of State law and the City of Euless' Home Rule Charter, the operating and capital budgets for the fiscal year beginning October 1, 2007and ending September 30, 2008 are presented for your review. With completion of the Fiscal Year 2007-08 budget, I am pleased to report that we will continue to provide quality services to our citizens, customers, and community partners. The City of Euless has achieved many accomplishments over the last year, and services to our citizens continue to set the standard for our neighboring cities. FY2007 ACCOMPLISHMENTS Highlighted below are a few of the major accomplishments along with the goal achieved: œ Provide for a competitive salary and benefit plan to retain quality work force, specifically, the step pay plan that was implemented for the non-exempt employees was continued and provides for four steps of approximately 3.5% each. The plan was designed to ensure employees achieve midpoint of the pay range after completion of three years of service at which point all future raises will be based on merit. The step plan is reviewed annually to ensure salaries remain competitive with surrounding cities. Exempt employees are eligible for raises based on performance. The City also significantly increased its baseline contribution to the insurance fund in order to minimize the premium increase to employees. œ Utilize innovative and technological methods for better and more efficient services, specifically, the City successfully implemented an online bill payment system to allow Euless citizens to pay their water bill through the city’s website, implemented a new lock box system in the water office which has significantly increased staff efficiency by eliminating many manual processes, developed a program for public works to track water, sewer, and street maintenance, and continued the annual computer replacement program. The geographical information systems (GIS) department completed a plat scanning project which has increased the accuracy of our base mapping, created a web-based plat lookup program and expanded the use of GIS in fire service, getting Euless national exposure on its use of GIS technology and Pictometry. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.ci.euless.tx.us œ Provide matching grant funds for qualified projects, specifically, the police department continued to receive overtime grants for traffic enforcement programs. The public works department participated in the CDBG grant program with Tarrant County for water and wastewater repairs within the City. The police and fire departments participated in a grant program with the Department of Homeland Security’s Office of Domestic Terrorism Preparedness which has provided for upgrades to the Emergency Operations Command Center. The library received the Lone Star Library Grant from the State of Texas which enabled them to provide new program to their patrons. œ Repair and replace deteriorating infrastructure, specifically, the City continued the annual street overlay and sidewalk maintenance program, continued to make improvements on drainage channels, completed the reconstruction of Pipeline Road, continued the reconstruction of Glade Road through an inter-local agreement with the City of Grapevine, completed the construction of the new Public Works facility, and replaced several water and sewer mains throughout the city. œ Promote economic development within the City, specifically, the Shops at Vineyard Village, which is located on the southeast corner of Glade Road and Highway 121, opened their first major tenants, including Lowe’s Home Improvement, L.A. Fitness, and a Chili’s restaurant. In addition, several smaller retail shops and restaurants have opened along the frontage road, with construction continuing on the larger pad sites. This development, which will provide approximately 385,000 square feet of retail shops and restaurants when complete, is 96% leased. In addition, another development on the west side of 121 is expected to provide approximately 1,200,000 square feet of commercial, retail, and residential development. The developer is expected to bring forth a site plan early in 2008. œ Enhancement of the City’s image, specifically, the City continued landscaping and monument sign projects along the major thoroughfares and medians, which will significantly improve the aesthetics of the major thoroughfares and entrances throughout the city. Providing quality services is our main goal. As we begin looking to next fiscal year, the budget becomes the plan to assist us in achieving the goals City Council has set to continue its mission to provide our citizens the most efficient services possible that protect and enhance quality of life, through planning and visionary leadership. We are proud of these accomplishments, and will continue in the coming fiscal year to provide the highest standard of service, and to successfully implement the City Council goals and objectives with the available resources. BUDGET GUIDANCE This budget document is the product of several months of intensive effort involving all departments and staff personnel. Preparing the budget for Fiscal Year 2007-08 has been a challenging task. The increase in fuel cost, building materials, utilities, petroleum based products, prescription medications, and medical procedures have significantly impacted our budget. In addition, the city will continue to monitor appraisal caps and streamlined sales tax efforts as legislative changes in these areas could significantly impact major revenue sources. Our City maintains a strong property tax base; healthy reserves; innovative leadership; strong community partners; healthy residential, commercial, and retail development; and excellent City services. Over the past year, we have seen many promising development projects commence, including several new retailers at the Shops at Vineyard Village. - 2 - The next fiscal year holds promise from a financial perspective. We are very optimistic about the future due to the visionary leadership of our Mayor and City Council. We are confident that we will continue to provide award winning programs and excellent services, as well as service enhancements with the resources we have available. To ensure this task is complete, the City will enlist the help of our community partners which consist of: citizens, businesses, volunteers, the county, DFW airport, our school districts, neighboring cities, as well as our loyal and dedicated employees. There are many opportunities on the horizon. By working with our community partners, we can take advantage of these opportunities and continue to build a vibrant community. GOALS AND OBJECTIVES In developing the budget for FY2008, the administrative staff was given the following short-term initiatives: 1) continue all existing services; 2) maintain a competitive employee compensation package; 3) preserve appropriate reserve levels in accordance with the City’s fiscal policies as shown on pages 33-39; 4) consider the impact of future needs on the City’s tax rate; and 5) provide for appropriate levels of staffing as shown below. FY06 Actual FY07 Budget FY07 Estimated FY08 Proposed General Fund -FT 266.50 272.50 272.50 276.25 PT 58.50 58.00 58.00 58.00 Enterprise Funds - FT 77.25 77.25 77.25 77.00 PT 96.50 96.00 96.00 97.00 Special Revenue - FT 28.25 31.25 31.25 35.25 PT 14.00 14.00 14.00 12.00 Internal Service - FT 2.00 2.00 2.00 1.50 PT 0.00 0.00 0.00 0.00 Total - FT 374.00 383.00 383.00 390.00 PT 169.00 168.00 168.00 167.00 The approved FY2007-08 budget was successful in meeting these objectives by providing for the following: œ Continuation of all current programs or services for citizens. œ Funding to continue the step pay plan for all non-exempt and public safety employees. This budget provides a 5% average increase in salaries based on merit for exempt employees and a 5% movement in the pay plan for non-exempt employees and public safety to retain a quality workforce. œ Reserve levels which meet or exceed requirements established in the fiscal policy. Per these fiscal policies, surpluses in excess of the minimum required reserve may be used, when needed, to cash flow capital equipment purchases and capital improvement projects to limit debt issuance. œ The property tax rate for fiscal year 2007-08 decreased from .4895¢ to .4700¢ per $100 of assessed valuation. This was accomplished by increased valuation from new construction, holding departmental expenditures, utilizing a portion of the short-term motor vehicle tax and limiting the issuance of debt. œ Added 3 firefighter/paramedics, 3 police officers, a part-time utility billing clerk, converting 2 part-time library positions to a full-time office technician, and provided additional funds for seasonal parks maintenance staff. - 3 - The City has created and produced, under separate cover, a Capital Improvements Program to address many of its long-term goals which include: systematically rehabilitating deteriorating infrastructure while maintaining consistent debt levels, completing facility improvements as identified in a Facilities Master Plan; completing park projects that have been identified by the Parks Master Plan and enhancing the City’s image. This program is reviewed annually to reflect changing priorities. It provides a framework for identifying future fiscal impact. Through the use of the Capital Improvements Program, detailed projects are identified that will specifically relate to achieving these goals. All identified projects are described and prioritized. Projects identified for the FY2007-08 budget are matched with funding sources. Projects that will be addressed within the next five years are considered in the preparation of the multi-year plan and potential funding sources are identified. The multi-year plan is also a useful tool that allows the City to evaluate the operating impact of future capital projects. Projects that are intended to be funded through the issuance of debt also impact operating budgets and are planned accordingly. The FY2007-08 budget includes a variety of capital improvement projects, as detailed in the capital section of this document on pages 234-274 and in the Capital Improvements Plan under separate cover. These projects will be funded through operating transfers or excess reserves eliminating the need for debt financing. The FY2007-08 budget addresses the goal of repairing and replacing deteriorating infrastructure by allocating $300,000 to continue the annual street maintenance program and $100,000 for sidewalk improvements. This budget also includes funding for significant overlay projects, which are detailed in the Capital Improvements Section of this letter. The city continues to commit at least one million dollars annually from the water and sewer operating fund to cash flow infrastructure improvements to ensure our water and sewer infrastructure remains sound. Funding has also been allocated for drainage improvements at Rockwall-Lamar in order to contain the flow within the city’s drainage system. The current year capital budget also includes funding for land acquisition and design of a new senior citizen center, expansion of the Texas Star Conference Centre, improvements to Midway Recreation Center, expansion of the library and redevelopment projects throughout the city. GENERAL FUND REVENUES The General Fund resources are proposed at $33,293,039, which includes $29,626,955 in revenues and $3,666,084 of budgeted fund balance drawdown. The City’s fiscal policy requires the general fund to maintain a reserve level equal to a minimum of 30 to 60 days of budgeted expenditures. In order to decrease debt issuance, the city has chosen to cash flow capital expenditures from excess reserves when available. As shown on page 42, the recommended reserve level for FY2007-08 is $4,866,559. The estimated beginning fund balance is $8,825,244, leaving $3,958,685, to fund the budgeted drawdown mentioned above. Proposed revenue for FY2007-08 assumes overall growth of 4.8% over current year estimates. Revenues were projected based on known economic development, economic forecasting and utilization of trending techniques based on the City's revenue manual (under separate cover). This methodology has proven to be successful for our City. - 4 - Funding of the City’s General Fund operations is derived from six (6) major revenue categories which include property taxes, sales taxes, gross receipts taxes, licenses and permits, fines and fees, and intergovernmental transfers. Each of these revenue sources is detailed below with a brief description of how internal and external factors affect each revenue amount. General Property Taxes One of the largest revenue sources of the General Fund is the ad valorem tax (property tax). Property taxes are levied each October 1 on the assessed value as of the prior January 1 for all real and personal property located in the City. Assessed value represents the appraised value less applicable exemptions authorized by the City Council. Appraised values are established by the Tarrant County Appraisal District at 100% of estimated market value. Taxes are due October 1 and are delinquent after January 31. Penalty and interest are charged at 7% on delinquent taxes beginning February 1, and increase each month to 18% on July 1. After July 1, additional interest accrues at a rate of 1% each month. Certified property valuations including minimum value of property under protest provided to the City by the Tarrant County Appraisal District totaled $2,597,021,301 for 2007, an increase of $161,249,454 (6.62%) over the 2006 tax roll of $2,435,771,847. The certified roll reflects all taxable property in the City as of January 1, 2007. The City’s adopted tax rate is .4700¢ per $100 of assessed valuation, a decrease of nearly two cents. General property tax revenues are expected to generate $8,886,954 (including delinquent taxes and related penalties) and account for 30% of all general fund revenue. A ten-year graph of the City’s tax rate is presented in the following graph. As shown, the city has maintained a stable tax rate for the past several years due to increasing valuations and development activity. The graph is broken down by the operating and maintenance (O&M) portion and the interest and sinking (I&S) portion of the tax rate. 0.350.180.360.160.340.180.310.190.300.200.310.190.330.160.340.150.340.150.340.13$0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Property Tax Rate History O&M I&S - 5 - City Sales Taxes Sales tax receipts are projected to increase by 11% over FY2007 estimates. This increase is based on historical trends, projected revenue from new retail development along highway 121, and projected expansion of existing businesses. The city’s economic development department continues to seek development opportunities to further diversify the sales tax base. Sales tax receipts are the result of a tax levy on the sale of goods and services within the City as authorized by the State of Texas. The maximum sales tax allowed in the City of Euless is eight and one-quarter cents per dollar of which the city receives a total of two cents per dollar on all goods and services deemed taxable. Sales tax collections represent the largest revenue source in the General Fund, accounting for 33% of total revenues. The one-cent general fund sales tax is expected to generate $7,695,003 in FY2007-08 and the ¼ cent additional sales tax for property tax relief is expected to generate $1,923,750. In addition, the citizens of Euless voted to designate a ¼ cent sales tax for the Crime Control and Prevention District (CCPD) and a ½ cent sales tax for Economic Development (EDC). This revenue is reported in Special Revenue Funds. The following graph reflects the growth in the sales tax over the past ten years: $0 $4 $8 $12 $16 (in millions)1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Projected Total Sales Tax Collections General EDC CCPD Gross Receipt Tax/Franchise Tax Gross Receipt/Franchise Taxes are broad-based benefit taxes charged to utility companies for the privilege of using right of way within the City. The City Council authorized a 4% charge on gas receipts, and a 5% charge on garbage, recycling, water and sewer, and cable receipts. Electric utilities pay a fee based on the kilowatt hours provided to customers within the City of Euless. Telecommunications companies also make payments, which are based on a per line access fee. Total gross receipt/franchise taxes are estimated at $3,565,241, which represents 12% of the general fund revenue. - 6 - Licenses, Permits & Fees Licenses, permits, and fees represent 3% of general fund revenues and include charges by the City for certain types of operator licenses and permits for construction and other items regulated by City ordinance. Building activity dropped slightly during FY2006-07, but is projected to remain relatively stable during the upcoming fiscal year. However, the timing of the development along the west side of the 121 corridor could result in a significant increase. Fines and Fees Fines and fees represent 13% of the general fund revenues and include revenue generated from municipal court cases, ambulance fees, jail revenue and library fees. Fines and fees are projected to drop slightly from current year estimates as municipal court case volume decreased during FY2006-07. Intergovernmental Transfers Intergovernmental transfers represent 5% of general fund revenues which includes general and administrative transfers from the water and sewer fund, the drainage fund and the short-term motor vehicle fund. EXPENDITURES General fund expenditures are projected at $33,270,986, which is an increase of $4,527,444, or 16% over prior year estimates. This increase is primarily attributed a 5% salary package for employees and increased baseline contributions to the city’s health insurance fund (4.8%), economic development incentive rebates (2.7%), and capital improvement projects and equipment (7.8%). The proposed budget includes the use of excess reserves in the amount of $3,666,084 to cash flow these capital improvement projects and equipment needs. A breakdown of General Fund Revenue and Expenditures is graphed below: Revenues Fines/Fees 13% Other 4% Property Tax 30% Gross Receipts 12%Sales Tax 33% Permits 3% Transfers 5% Expenditures Admin 9% PD 30% Dev 3% PW 4% PACS 7% Fire 22% Non-dept 25% - 7 - The City’s fiscal policy, which was adopted in May 1994 states that current expenditures will be paid from current revenues. The minimum fund balance as provided for in the fiscal policies is 30 to 60 days of budgeted general fund expenditures and never less than 8.3%. The City of Euless maintains a 60 day reserve. A fund balance summary has been provided on page 42 that verifies that the City has complied with this policy and reflects the amount of excess reserves that are available to fund capital and one-time needs. WATER & SEWER FUND REVENUES The Water and Sewer fund experienced a decrease in revenue in FY2006-07 due to the excessive rainfall during the year and the Council’s decision to absorb additional cost from Trinity River Authority rather than pass these cost on to the consumer. Water and sewer volume is expected to grow at a rate of 2% in FY2007-08 based on three year average consumption. Budgeted revenues are based on a water rate increase of 17¢ and a wastewater rate increase of 21¢ due to a pass-through of increase costs from Trinity River Authority. This budget includes proposed resources of $16,928,214, which includes $16,560,114 of revenues and $368,100 of budgeted drawdown from excess reserves. The City’s fiscal policy requires the Water and Sewer fund to maintain a minimum of 45 to 75 days working capital. The City of Euless currently maintains a 75 day reserve. As mentioned, the city has chosen to cash flow capital expenditures from excess reserve levels when available. As shown on page 44, the recommended reserve level for the water and sewer fund is $3,355,794. The estimated beginning working capital for FY2007-08 is $3,842,622, leaving $486,828 to fund the budgeted drawdown mentioned above. In addition to water and sewer charges, this fund derives its revenues from sanitation service, recycling, reconnection fees, inspection fees, transfer fees, late payment penalties, and interest earnings. Actual revenue in this enterprise varies seasonally and can vary substantially based on weather conditions. Revenues and Expenditures of the water and sewer fund are graphed below: Revenues Sewer 32% Water 59% Recycle 2% Penalties 2% Other 3% Interest 2% Expenditures Fleet 7% PW 4% Prod/Dist 37% Billing 2%Capital 8%Non-Dept 18% GIS 3% Sewer 14% Transfers 7% - 8 - EXPENDITURES Water and sewer expenditures are projected at $16,699,630. This budget meets the criteria set forth in the City’s fiscal policies with reserves calculated at the maximum requirement of 75 days of working capital. Budgeted expenditures in the water and sewer fund provide for the production and distribution of water, transmission and treatment of wastewater, recycling, and utility billing. The FY2007-08 budget also includes a transfer of $1,158,000 from the operating fund to the capital projects fund for recommended capital improvements. This includes funding for several water and sewer line replacements, participation in the FY2008 CDBG project, and continuation of a water meter/transponder change out program. Water and Sewer Reserve Requirements Water and sewer revenue bond covenants require the City to have on hand reserve amounts sufficient to cover the cost of the average annual debt service requirement. This reserve is in addition to the working capital required by the fiscal policies and is maintained in a separate fund. For the FY2007-08 budget year, the required reserve is $370,871. No additional transfer will be required in FY2007-08 to maintain the required reserve level. Water and Sewer Capital Projects The Water and Sewer Capital Projects Fund includes several infrastructure projects including water and wastewater line replacements, continued participation in the CDBG program and continuation of a meter/transponder change out program. Additional information is provided in the Capital Improvement Program section of the budget on pages 234-274. OTHER FUNDS Health Insurance and Benefits Fund The City provides employee medical insurance coverage on a self-insured basis. The City contributes 75% of the total expenses of this fund, with the other 25% coming from employees and retirees premiums. These resources are available to pay claims, administration costs and fund reserves. The excess coverage insurance policy for FY 2007-08 requires a specific deductible of $100,000 per person plus an aggregated specific deductible of $98,000 and covers aggregate claims in excess of $3,760,723. The excess policy also allows higher specific deductibles for certain individuals as deemed necessary. Fleet Replacement Fund The City established a Fleet Replacement program to accumulate funds for the replacement of existing equipment. Funding is provided annually by the other user departments based on a specified depreciation rate. This budget has been approved in accordance with the replacement schedule. 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. This tax is levied on the rental rate for a hotel/motel room. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law such as the promotion of tourism. This revenue source provides funding for the Texas Star Conference Centre and historical preservation. - 9 - Half-Cent Sales Tax Fund Euless citizens approved an additional ½ cent sales tax in 1993 that is restricted for economic development, park and library projects. To date, this funding has allowed the City to construct and enhance a new public library, fund an athletic complex and enhance several existing parks. The FY2007-08 budget includes funding for continuation of the public art program, funding for library personnel and materials, funding for park maintenance and incentives to encourage economic development. Police Drug Enforcement Fund This fund was established to account for the proceeds from sale of assets seized in connection with drug arrests. These revenues are used exclusively for police department expenditures and have allowed the City to upgrade police radio systems, provide protection gear for officers, purchase additional police vehicles, and purchase a state of the art security system for the new police facility. Crime Control and Prevention District Fund The Crime Control and Prevention District fund is used to account for an additional ¼ cent voter-approved sales tax. State law restricts the use of these funds to crime control and prevention activities. This revenue source provides for 19 sworn positions including an Assistant Police Chief and 18 police officers. The FY2007-08 budget includes additional funding for part-time public service officers, replacement of portable radios, a rescue phone negotiation system, new weapons, and public safety equipment. Short-Term Motor Vehicle Tax Fund The citizens of Euless passed the short-term motor vehicle tax in November 1999. The tax generates approximately $4.3 million annually for the City of Euless. The majority of this tax is generated from the Consolidated Rental Car Facility located at the DFW Airport. These funds will be used for property tax stabilization, debt reduction, infrastructure improvements, and special projects such as City revitalization efforts, park projects etc. The FY2007-08 budget includes a transfer to the general fund of $730,020 to assist in property tax rate reduction. This budget also includes funding for the expansion of the Texas Star Conference Centre, economic development incentives, and design of drainage improvements along Hurricane Creek, including the bridge at Marlene Drive. By using this revenue source, the city will be able to cash flow these projects and eliminate the need for debt issuance. OTHER ENTERPRISE FUNDS Programs & Special Events Fund and Arbor Daze Fund The Programs and Special Events fund provides outstanding community activities for our citizens. The activities range from youth programs to senior citizen programs. The Arbor Daze fund is used to account for the revenues and expenses of our national award winning Arbor Daze celebration. The Arbor Daze festival returned in FY2007 and featured business booths, arts and crafts booths, the Arbor Daze Kidz Zone, and the tree give-a-way program, which is the highlight of the event. These service areas contribute to increased citizen involvement and volunteerism through the volunteer program the City initiated many years ago. - 10 - Drainage Utility Fund This fund was established to account for the acquisition, operation and maintenance of a municipal drainage utility. User fees collected on a monthly basis from residential and commercial customers support this fund. The FY 2007-08 residential rate of $2.50 remains competitive and unchanged from the prior year. This revenue source has allowed the City to fund smaller capital improvement projects without the need for debt issuance. Resources from this fund are also used to pay the debt service on a revenue bond issue for a larger capital improvement project that was previously completed. Softball World Softball World at Texas Star has been a valuable addition to the City's recreational program and facilities. This softball complex hosted many state and national tournaments and coordinated seven sessions of league play. The FY2007-08 budget includes proposed resources of $1,046,604 and proposed expenditures of $1,046,072. Golf Course at Texas Star The Golf Course at Texas Star, just celebrated their 10-year anniversary, and has been recognized by leading golf publications. Golf Digest rated the course in the 2007 “Places to Play” with 4 ½ stars, and Avid Golfer ranked the course one of the top five public courses in the Metroplex. Raven’s Grille and the Conference Centre continue to receive rave reviews. The Conference Centre hosts business conferences, weddings, concerts and other events. The FY2007-08 budget includes proposed revenues of $3,884,900 and proposed expenditures of $3,809,284. This fund has not yet been able to achieve the recommended reserve levels of 75 days working capital and a debt service reserve equal to the average annual debt payment. While the multi-year plan indicates that this fund will continue to be self-supporting, the fund will likely continue to operate without the recommended reserves. While we are pleased that Texas Star has seen a significant improvement in operations during the current year, increases in fuel, utility costs, and the saturation of the golf market continue to present challenges for this operation. The Athletic Complex Fund The Athletic Complex at the Parks at Texas Star began operational activities in December 1997. The Parks at Texas Star hosted many tournaments during FY2007, including the Super Series for ages 14 and up, and the World Series for ages 8 and up. In FY2007, this facility registered over 600 teams for both league and tournament play. Locally, the park facility is utilized by youth associations for league play in baseball, softball, and soccer. CAPITAL IMPROVEMENT FUNDS The FY2007-08 Capital Improvement budget includes revenues (including intergovernmental transfers) of $13,301,644 and expenditures of $19,931,446. The budget cycle of the capital project funds is different from the budget cycle of operating funds. The most significant difference is the method of financing. Capital projects are often financed through the use of nonrecurring sources, specifically, bond proceeds and the use of excess reserves. Therefore, the money is receipted in one fiscal year and the payment of the project often extends over several fiscal years. As in the past, excess operational revenues will have a - 11 - priority to fund capital projects in order to reduce interest expense related to bond issues. Additional funding for future projects will include the consideration of grant availability, self-sufficiency of revenue type bonds and debt capacity of the general fund. The FY2007-08 budget includes funding for an overlay project on North Main Street, drainage improvements at Rockwall-Lamar, land acquisition and design of a new senior citizen center, expansion of the Texas Star Conference Centre, expansion of the city library, improvements at Midway Recreation Center and several water and wastewater line replacements. These projects and the operational impact are discussed in detail in the Capital Improvements Program section on pages 234-274. GENERAL DISCUSSION OF LONG-TERM DEBT POLICIES/OBJECTIVES The City Council and citizens of Euless have determined that debt issuance is a viable method of financing major capital projects. Per the fiscal policies, 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. The City has also specified that bonds will be issued with an average life of 20 years or less to reduce net interest cost and maintain future flexibility by paying off debt earlier. The majority of the City’s long-term debt was used to finance infrastructure needs and traditional government services such as fire stations, libraries, and park development. The following discussion highlights the City’s legal restrictions and requirements relating to debt issuance, types of debt issuance and the impact of the capital improvement program on City operations and debt service amounts. Authorization to Issue Debt/Legal Debt Margin As set forth in the Constitution of the State of Texas, cities with a population of 5,000 or more inhabitants may, by majority vote of the qualified voters adopt or amend charters to become “home rule cities”. Euless, being a home rule city, has adopted a Charter. The Charter provides in Article VIII, Section 4 that: “It shall be the duty of the Council to levy an annual tax sufficient to pay the interest on and provide the necessary sinking fund required by law on all outstanding general obligation bonds of the City.” In accordance with the State of Texas Constitution, the City of Euless has not exceeded the legal debt limit as calculated below: Taxable Assessed Valuation $2,597,021,301 Constitutional Limit 2.5% of assessed valuation Maximum Constitutional Revenue Available $64,925,532 Maximum Tax Rate $2.50 per $100 assessed valuation Adopted Tax Rate $0.47 per $100 of valuation Available Unused Constitutional Maximum Tax Rate $2.03 - 12 - Types of Debt Outstanding The City has issued various types of long-term debt for the acquisition and construction of major capital facilities and equipment. Details on all outstanding debt issues can be found on pages 275-304, a brief explanation of the various funding sources is provided below: General Obligation Bonds – are issued pursuant to voter authorization for infrastructure and facility projects accounted for in the Capital Projects Fund. The City has no plans to issue any General Obligation Bonds in the upcoming fiscal year. Certificates of Obligation – are similar to General Obligation bond debt in its usage but do not require voter authorization and is not used for refunding debt. The Council has expressed a desire to use this type of funding when opportunities exist to participate in joint-funding projects with the Texas Department of Transportation or other agencies. The City has no plans to issue Certificates of Obligation in FY2007-08. Water and Sewer Revenue Bonds – are issued to provide funds for certain improvements to the water and sewer system as well as to refund prior water and sewer debt issues. These bonds are reported in the Water and Sewer Fund and will be repaid from revenues of this enterprise fund. The City has no plans to issue water and sewer revenue bonds in FY2007-08. Sales Tax Revenue Bonds – are used to finance library, park and economic development projects. The City does not intend to issue any additional sales tax revenue bonds in FY2007-08. Drainage Utility Revenue Bonds – are issued to provide funds for certain improvements to the storm sewer system. These bonds are reported in the Drainage Fund and will be repaid from revenues of this enterprise fund. The City has no plans to issue drainage revenue bonds in FY2007-08. Impact of Capital Improvement Program The City recognizes that debt issuance for capital projects will have an impact on future operating budgets. However, as mentioned above, the city has no plans to issue additional bonds during the FY2007-08 fiscal year. Although the reconstruction of roads and water lines will reduce maintenance costs, these funds will be redirected for maintenance to other areas of the city. Therefore, the net affect to operations and maintenance cost is expected to be minimal. However, there are many positive impacts to our citizens, including improved driving conditions and improved water and wastewater flow due to line replacements. New facilities and renovations of existing facilities are expected to have some impact on operations, specifically in utility, maintenance and janitorial costs. Further detail on the operational impact is provided in the Capital Improvements Program. ECONOMIC CONDITION The City of Euless is located in the heart of the Dallas/Fort Worth (DFW) metroplex and adjacent to the DFW International Airport. Thus, the economic vitality of the region significantly impacts the economic health of Euless. DFW is the world’s third-busiest airport offering nearly 1,800 flights per day and serving 57 million passengers a year. Tarrant County is one of the fastest growing counties in Texas, and Northeast Tarrant County leads the way. - 13 - DFW is the largest metropolitan area in Texas and has sustained tremendous growth during the past decade. DFW International Airport provides in excess of 200,000 jobs and $11 billion to the regional economy. DFW has a highly-diversified economy with more than 128,000 business and 1,500 regional and corporate headquarters. (U.S. Census Bureau County Business Patterns) The Alliance development in North Fort Worth which includes an industrial airport has attracted over 130 companies and created over 20,000 jobs for the area. This area has plenty of land available for development and is expected to continue to bring significant investment to the region. The Euless housing market for both residential and multi-family remained at near record levels in FY2007. Property values have continued to grow at above average rates. Taxable value for all residential and commercial property in the City of Euless is estimated at approximately $2.6 billion for tax year 2007, which is a 6.62% increase over the prior year, due primarily to new construction and commercial property. Sales tax collections continued to improve during FY2007 with significant development still in process that will continue to improve our retail shopping opportunities. The City also receives a significant amount of revenue from a consolidated rental car facility at DFW airport. The City Council has chosen to use this funding source to build reserves and to cash flow capital projects in lieu of debt issuance. This has allowed the City to refrain from becoming overly dependent on a volatile resource while providing for needed improvements for our Citizens. The City of Euless has approximately 1213 acres of undeveloped land outside of DFW airport and another 600-900 developable acres within DFW airport. Euless is actively working with a developer on a major commercial tract within the City. This development will add approximately 1,200,000 square feet of commercial/retail development to Euless. Euless is pleased that State Highway 360, which lies of the eastern border of the City is complete. This provides greater access for undeveloped areas along this highway. Also, the construction of the new Dallas Cowboys stadium in Tarrant County, with close proximity to Euless, is expected to bring additional tourism to our City. The City of Euless continues to seek new development and redevelopment opportunities. During the past few years, Euless has realized new commercial, industrial, residential, and multi-family developments. The City of Euless continues to focus on bringing quality sustainable development to the area. IN SUMMARY.... I am very pleased with the direction and vision of Euless. We have worked hard to provide effective government programs and services to our community in an efficient way. It is our hope that these programs provide our community with an improved quality of life. Our goal, in the long run, is to continue to provide high quality government services in an efficient and effective manner. ABOUT THIS BOOK...Understanding how to use this book most efficiently is the key to absorbing the volume of data needed to analyze information and make informed decisions. This document contains a wealth of information that is presented in a logical manner. The financial summary section provides an overview of all funds, including major revenue sources and expense categories on pages 40-41. Additional summary information is provided throughout this section. The document also includes a table of contents and an index to assist the reader. A copy of this document will be in the library for citizen review and is available on the city’s website at www.euless.org/finance . - 14 - The City's Revenue Manual is printed separately and heavily referred to for revenue assumptions and methodology. Generally, past experience, trending techniques and economic forecasting modules are all combined to provide the most accurate estimates possible. The City’s Capital Improvements Document is also printed separately. This includes details of funded, unfunded and completed capital projects. Descriptions, cost estimates, and priority status is also provided for each project. You have been very supportive during the budget process, and on behalf of all employees I want to thank you for your time and involvement in developing a budget that will allow us to pursue the city’s goals and objectives. As always, the City of Euless staff welcomes and appreciates your comments. Respectfully submitted, Gary McKamie City Manager - 15 - Welcome to a Look at The City of Euless, Texas The City of Euless is 16.9 square miles, is located 16 miles west of Dallas, 16 miles east of Fort Worth, and is adjacent to Dallas-Fort Worth International Airport in east Tarrant County. Population at the 1960 Census was 4,236; 1970 Census 19,316; 1980 Census 24,002; 1990 Census 38,149; 2000 Census 45,600; and the current estimate is 53,400. The City is located on Texas Highway 183, a six-lane expressway linking Dallas to the east with Fort Worth to the west. Other major highways through the City include State Highway 121, State Highway 360, State Highway 10 and Farm-to-Market Road 157. The City of Euless was incorporated February 24, 1953, and currently operates under a Home Rule - Council/Manager form of government adopted under a Charter adopted on July 21, 1962. Euless was named after Elisha Adam Euless who settled here in 1867 with many of his Tennessee neighbors. Mr. Euless served two terms as Tarrant County sheriff in the 1890's. Passenger rail service is provided from Dallas to Fort Worth by Trinity Rail Express, with stops in the mid-cities area. Euless is also served by Rock Island Railroad, which has 10 freight trains per day. Greyhound/Trailways Bus Lines provides the City bus service with five buses per day. Dallas-Fort Worth International Airport provides the City with all major airlines and connecting routes to all major points. Common carrier service is provided by forty-five (45) freight lines serving the Dallas-Fort Worth area. Thirty-five diversified manufacturers are located in the City. Several new businesses have moved to the City or are in the process. The public schools in Euless are operated by the Hurst-Euless-Bedford Independent School District. There are seven elementary schools, two junior high schools and one senior high school located within the Euless City limits, as well as a career education center and a special education school. Average enrollment for the year is 20,318. The City also has ready access to five universities and a county college district consisting of three campuses. The city is served by four hospitals and clinics providing 674 beds and 467 physicians and surgeons. In addition, extensive medical facilities are available in Dallas and Fort Worth. The City of Euless provides many facilities and services to its Citizens including nineteen parks totaling 605 acres, three community buildings, three swimming pools, 2 amphitheaters, a Conference Centre, Golf Course, Athletic Complex, Softball Complex and an ice hockey facility. The City has three fire stations serviced by 68 certified firefighters and one police station serviced by 84 certified officers. The City also maintains a full service library with 100,000 materials. This facility is being funded through the 1/2 cent sales tax revenue bonds. Current bond ratings for the City's General Obligation Bonds are "AA-" from Standard & Poors and "A1" from Moody's. Water and Sewer Bonds rate "A+" from Standard and Poors and "A1" from Moody's. -16- Mission of The City of Eules s To provide our citizens the most efficient services possible that protect and enhance quality of life, through planning and visionary leadership. -19- FISCAL YEAR 2007 - 2008 GOALS MATRIX Superior Customer ServiceFiscally ResponsibleSafety And SecurityDiversified Business ClimateQuality InfrastructureAttract VisitorsQuality Leisure OpportunitiesPreserve Positive City ImageAdministration Facilities Library Fiscal & Administrative Services Police Fire Development Parks & Community Services Public Works Water Department Recreation Arbor Daze Softball World Texas Star Golf Course Parks At Texas Star Hotel / Motel Economic Development Note: Department Goals that align with City goals are highlighted in blue on the matrix above. -20- -21- Goals & Objectives ™ The City will maintain a legal, open environment that focuses on providing excellent service to our citizens. ¾ Assure courteous, effective, and efficient service to both external and internal customers. ¾ Pursue technological updates that will enhance customer service. ¾ Structure departmental operations to ensure rapid response and resolution to customer complaints. ™ The City will maintain financial integrity while minimizing the impact on Euless citizens. ¾ Explore new and innovative revenue sources. ¾ Promote and utilize Euless businesses whenever possible when making municipal purchases. ¾ Adopt the city budget in context of the multi- year financial plan which emphasizes funding of capital projects through operating revenues rather than issuing debt. ¾ Maintain reserves levels as provided for in the city’s fiscal policy. ¾ Retain high bond rating and financial reputation. ™ Provide Public Safety and Health Services to the community. ¾ Promote proactive neighborhood-based crime watch. ¾ Promote high visibility and community involvement for public safety employees. ¾ Support strict health and code enforcement. ¾ Uphold commitment to environmental programs. ¾ Explore and develop programs to reduce crime. ¾ Maintain excellent reputation in police and fire services. ¾ Provide quality emergency medical services to our citizens. ™ Employ high-quality, professional, service- oriented personnel. ¾ Promote educational standards and re-education opportunities. ¾ Maintain a work force of highly qualified, friendly, and professional employees. ¾ Provide competitive salary and benefit packages to retain a motivated work force. ™ Provide for a diversified business climate. ¾ Enhance communication between City Hall and the business community. ¾ Pursue economic development through the use of innovation programs that seeks to emphasize retention and expansion of existing businesses. ¾ Promote the city’s premier locations as a key element to the city’s image and success. ¾ Promote existing and new businesses within the city. ™ Promote quality infrastructure improvements to allow our city to thrive. ¾ Follow through with the implementation of the city’s master thoroughfare program. ¾ Expand Euless’ street system to effectively accommodate vehicular traffic while protecting the integrity of attractive median and right-of- way landscaping. ¾ Aggressively pursue infrastructure improvements in conjunction with the Capital Improvements program. ¾ Enhance pedestrian-oriented means of travel throughout Euless to enhance public safety. ™ Attract visitors to the city. ¾ Enhance special events throughout the city. ¾ Promote the use of the Texas Star Conference Centre to host expanded events. ¾ Promote the use of public art at city buildings and parks. ¾ Enlist sponsors to support and enhance Euless’ high-quality special events. ™ Pursue the finest educational offerings for the community. ¾ Create innovation programs in our low-income areas to enhance the learning opportunities. ¾ Provide upgrades to our technology within the public library to provide access to all Euless citizens. ¾ Pursue after-school programs for school age children to enhance learning. ™ Provide quality leisure opportunities. ¾ Review existing and consider additional recreational opportunities for the residential and business communities on a regular basis to satisfy the growing needs of the community. ¾ Continue implementation of the parks master plan, related facilities, and additions to the plan as deemed appropriate. ¾ Maintain the excellence of the Parks at Texas Star, Texas Star Golf Course, Softball World, and the entire park system. ™ Instill “sense of community” in Euless’ residents. ¾ Build a sense of community through activities including Citizens Police and Fire Academies, Town Hall meetings, Neighborhood meetings, and apartment managers meetings. ¾ Work to find new avenues to involve more residents in the civic process and to serve on boards and commissions with the hope of developing leadership from a diversified section of the community. Accomplished THE CITY OF EULESS has achieved many honors, awards, and accomplishments that illustrate the quality of life for our city, as well as the level of teamwork. Among the honors and accomplishments are: THE CITY COUNCIL presented a budget with a two cent tax decrease with increased service and a competitive pay package and benefit plan for employees. THE CITY MANAGER’S COMMUNICATIONS OFFICE received an award from the International Association of Business Communicators (IABC) for the www.Euless.org Web site technical redesign. THE CITY MANAGER’S OFFICE assisted with the coordination, organization, and implementation of HEB transit. In addition, the City participated in the HEB Chamber of Commerce Career Connections at City Hall. They also completed the new Public Works building in Euless and added more Police Officers and Firefighters to protect our citizens. THE CITY SECRETARY’S OFFICE coordinated appointments to the City’s Boards and Commissions and maintained all city ordinances, resolutions, and records retention. The also conducted city council elections and runoff elections. THE ECONOMIC DEVELOPMENT DEPARTMENT has leased 96% of the Vineyard Village Shopping Center. Sales tax income continues to rise in double-digit increments allowing the City to broaden its tax base and lower the rate for property tax. New interest in industrial locations has created three new industrial/distribution centers for development in Euless. We anticipate two new hotels to be developed on the Highway 183 corridor in 2008. THE RECYCLING DEPARTMENT renewed the inter-local agreement with the City of Fort Worth for Euless residents to take household hazardous wastes to the Environmental Collection Center. They conducted two household hazardous waste city-wide collections days. This department has also been instrumental in educating the community by distributing blue recycle bags to residents through the water office and during special events including the Christmas parade of lights, and the Mobile Crud Collections day. In addition, the department is very involved with the HEB School District by providing and distributing recycling book covers in the schools. THE PARKS DEPARTMENT was named Tree City USA for the 21st year. During 2007, the department maintained over 65,000 square feet of landscape beds throughout the city and constructed the Library Reading Garden. THE COMMUNITY SERVICES DEPARTMENT sponsored a Christmas break, spring break, and summer camp program for children 12 and under, which offered many recreational activities, as well as educational field trips. They produced 17 special events throughout the year. In addition, they received numerous awards from the International and Texas Festival and Events Association for their many events honoring Arbor Day. THE PARKS AT TEXAS STAR hosted many tournaments during FY2007, including the Super Series for ages 14 and up and the World Series for ages 8 and up. They also registered over 600 teams for league and tournament play. -22- Accomplished FACILITY MAINTENACE OPERATIONS was recognized by the State Comptroller’s Office for their efforts in reducing the city’s overall energy usage. This department completed the Public Works Facility and is in the planning stages for the Texas Star Conference Center addition and the expansion of the Library patron and office space. FLEET OPERATIONS received the Automotive Service Excellence (ASE) “Blue Shield of Excellence” award for the 14th consecutive year, completed more than 300 hours of advanced automotive technical training, and re- certified in 8 major ASE categories. In addition, Fleet Operations was nominated as one of the 200 municipal fleets in America and as one of 38 DFW municipalities that have participated in the Clean Fleet Program. THE POLICE DEPARTMENT selected a new Chief of Police. Graduated 25 citizens under their Citizens Police Academy Program, hosted two summer camps for at risk children, held several neighborhood watch meetings, two town hall meetings, seven Bicycle safety courses and 35 stranger danger classes. The department also received a Comprehensive Step grant to target impaired drivers, speeders, and to reduce intersection accidents. MUNICIPAL COURT created a new Juvenile Case Coordinator position to handle all juvenile cases. Processed over 39,000 cases, issued 19,000 warrants and participated in a Regional Warrant Roundup program, resulting in over $4.7 million in court fines and fees. THE STREETS, PUBLIC WORKS AND ENGINEERING DEPARTMENT completed several large infrastructure projects including water and wastewater line replacements, street overlay, sidewalk repair, and drainage channel improvements. The Engineering Department continues the expansion of Glade Road in conjunction with the City of Grapevine. THE EULESS PUBLIC LIBRARY worked with Trinity High School to create a “Read” poster featuring Trinity football players, Coach Lineweaver and the State Championship trophy. They received “Project to the Year” award from the North Texas Regional Library System. The Summer Reading Club broke record in the childrens participation and offered it for the first time to adults. In addition it began offering free English as a Second Language classes and free Introduction to Computers classes. They installed a job search kiosk, allowing people to search an apply for jobs in the metroplex. THE FIRE DEPARTMENT established the Fire Department Honor Guard. Conducted national “Firefighter Stand- down” training for all members and conducted several multi-agency fire training sessions at TCC NE Campus. Received the Lone Star Achievement award from the Texas Association of Fire Chiefs. In addition, three new Firefighter/paramedics were added to the department. THE FIRE MARSHAL’S OFFICE conducted the annual fire prevention program in the elementary schools through the use of the Clown S.A.F.E.T.Y troop. FINANCE DEPARTMENT received the Distinguished Budget Award for the FY2007 Budget and Certificate of Excellence in Financial Reporting for the FY2006 Audit from the Government Finance Officers Association of the US and Canada. In addition, processed over 11,000 accounts payable checks, managed a multi-million dollar investment portfolio, and increased participation in the city’s purchasing card program. -23- Accomplished THE INFORMATION SERVICES DEPARTMENT completed the online bill pay program to allow Euless citizens to pay their water bill through the city’s website. They also assisted the Water Department in implementing a new Lock Box program which increases staffs efficiency in processing incoming water bills daily. They also developed a program to assist Public Works to track water, sewer and street maintenance and repairs more efficiently. THE GEOGRAPHIC INFORMATION SYSTEMS DEPARTMENT (GIS) expanded use of GIS in fire service, getting Euless national exposure on its use of GIS and Pictometry. Completed plat scanning project and created web based plat lookup. THE INTERNAL AUDITOR completed three internal audits and several follow-up audits. THE HUMAN RESOURCES DEPARTMENT received 1,092 applications, and interviewed 325 applicants, which resulted in 108 new hires. They have successfully enrolled 845 participants in the City’s Medical and Dental benefits program including employees, retirees and their dependents. In addition, the department increased participation in the flexible spending accounts by 23%. THE PURCHASING DEPARTMENT issued 410 purchase orders and received over 2,100 deliveries. In addition, the department held three online auctions to dispose of surplus property which resulted in over $150,000 in revenue. PLANNING AND DEVELOPMENT issued 69 residential development permits with an average value of $258,311, adding over $17.8 million dollars to the city’s tax roll. This department worked with the City Council and the Planning and Zoning commission to consider over 56 development-related cases representing both residential and commercial projects. In addition, the department issued numerous specific use permits and reviewed several site plans. THE INSPECTION SERVICES DEPARTMENT successfully completed over 400 health inspections, as well as food handling training classes. Neighborhood code services continues to emphasis compliance through calls, on-site visits, door hangers, letters, notices of violation, citations, or appearances in municipal court. THE UTILITY BILLING DEPARTMENT completed 11,046 work orders, set-up 2,051 new accounts, hung 5,502 delinquent tags, sent out 16,302 delinquent letters and mailed out over 156,133 utility bills. This resulted in over 2,256,570,930 gallons of water being consumed. TEXAS STAR GOLF COURSE was recognized by Avid Golfer as one of the top five public courses in the Metroplex. In addition, Golf Digest rated Texas Star in the 2007 “Places to Play” with 4 ½ stars. They celebrated their 10 year anniversary in May. The conference centre also received Best Food in the Metroplex and rolled out a successful new menu. -24- Every Week in Euless Citizens Receive These Services 2005 2006 2007 Cases filed in Municipal Court 789 886 752 Issued traffic safety citations 619 737 661 Made arrests 61 84 93 Processed offenses 77 95 95 Responded to calls for police service 1,577 1,865 1,865 Responded to accidents 17 18 18 Incarcerated prisoners 125 136 125 Conducted fire safety inspections 28 28 37 Responded to emergency medical calls 42 45 68 Responded to alarms 77 71 71 Conducted fire prevention classes For an average attendance of 1 116 1 143 1 129 Serviced users of Midway Recreation Center 848 969 831 Maintained parks, trails, athletic fields, etc. 72 72 72 Checked out library materials 8,140 8,023 8,308 New library materials added 300 291 303 Overlaid asphalt on streets, square feet 26,767 21,498 12,778 Laid street curb and gutter, linear feet 41 87 100 Street signs made, repaired, replaced 44 26 33 Reviewed plans for building code compliance 8 7 7 Performed building inspections 233 231 230 Picked up unattended animals 16 22 21 Processed animal adoptions 4 5 4 Returned animals to owners 1 2 2 Miscellaneous permits 38 22 55 Inspections of swimming pools 5 5 3 Water meters changed 26 61 49 Produced and pumped water, gallons 51,848,558 63,858,462 50,333,846 Installed water lines, linear feet 8 1 0 Cleaned sewer lines, linear feet 15,556 13,537 4,239 -25- - 27 - BUDGET PROCESS DEFINITION AND AUTHORITY The budget is a financial plan for a specific fiscal year that contains both the estimated revenues to be received during the year and the proposed expenditures to be incurred to achieve stated objectives. The City Charter established the City of Euless’ fiscal year as October 1 through September 30. The City Charter further states: The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the City Council, which shall contain the following information. In preparing the budget, each employee, officer, board, and department shall assist the city manager by furnishing all necessary information. (1) The city manager’s budget message shall outline the proposed financial policies for the next fiscal year with explanations of any changes from previous years in expenditures and any major changes of policy and a complete statement regarding the financial condition of the City. (2) An estimate of all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee, and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year to date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest, and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. PUBLIC ACCESS Article VII, Section 3 of the City Charter provides: The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be open for public inspection by anyone interested. PUBLIC HEARINGS Article VII, Section 4 of the City Charter provides: At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinion concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. - 28 - BUDGET AMENDMENT Department heads can amend the budget within their divisions as long as it does not effect total appropriations. The City Manager can amend the budget within a particular fund as long as it does not effect total appropriations. The City Council may amend the budget by a majority vote of the full membership for emergency conditions which may arise which could not reasonably have been foreseen in the normal process of planning the budget when the general welfare of the citizenry is involved. These amendments must be by ordinance and attached to the original budget in accordance with Article VII, Section 8 of the City Charter. BUDGET PREPARATION The budget preparation is coordinated through the City Manager’s Office and the Finance Department. The budget process begins in late February or early March with a budget kickoff meeting with all City department directors and managers. Each department and division receives a budget preparation manual, forms and year to date budget information. Departments prepare a summary including the following information about their activities: Location and Hours of Operation Mission/Programs/Services Highlights/Accomplishments for the current fiscal year Goals & Objectives for the upcoming fiscal year Major Budgetary Issues and Operational Trends. Current year estimates are carefully reviewed and known exceptions or cost increases are reported along with justification. These variances are reviewed by the City Manager’s Office and City Council 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 the City is to estimate revenues as accurately as possible to allow use of all available funding. - 29 - The City Manager’s Office completes a final review of the budget and submits a preliminary budget to the City Council. In accordance with Article VII, Section 2 of the City Charter, this document must be submitted to City Council prior to August 1st. STRATEGIC PLANNING The City Council meets for a winter work-session and a budget work-session each year. During these work-sessions, a strategic planning session is held for discussion of short, intermediate, and long-term goals. These goals and the fiscal impact are considered during the budget process and serves as a guide throughout the year for staff. COMPREHENSIVE PLAN The City’s long-term planning has been consolidated into a comprehensive five-year plan produced by the City Manager’s office. This plan is updated every year and serves as the City’s “road map” to which infrastructure, facility, and park projects will be done in the coming years. Each project contains a fiscal impact analysis. The comprehensive plan includes a five-year plan for streets including overlay and construction, water and sewer line replacement, City facilities, park master plan, and fire equipment and building plan. The information included in this document is an integral part of the budget process. The Capital Improvements Program details all funded and unfunded projects that have been identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4) requires “A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing”. Section 2 (5) further requires “ A list of capital projects which should be undertaken within the five (5) next succeeding years”. BUDGET ADOPTION The City Charter provides: After public hearing, the City Council makes any changes deemed necessary and adopts the budget at least ten (10) days prior to the beginning of the next fiscal year by a favorable majority vote of all members of the Council. On August 14th, the City Council reviewed the preliminary budget and set a time and place for the Public Hearing on August 28th. The City Council held the public hearing on the proposed budget on August 28th. On August 28th, the City Council voted unanimously to adopt the budget by a vote of seven ayes and no nays. After the budget adoption, a monthly financial report is issued to the City Council for their review. DATE RESPONSIBILITY ACTION March 8 All Managers & Directors Budget Kickoff - 2:00PM, City Hall Council Chambers March 23 All Managers & Directors Computer Request Forms due to Information Services March 23 All Managers & Directors Vehicle Request Forms due to Fleet Services March 23 Directors & HR Directors Request for Pay Plan Adjustments to HR April 13 Managers, Directors & Finance All Budget Forms, including FY2008 Budget Forms, Multi- year Budget Forms, and Capital Improvement Projects, with supporting documentation returned to Finance. Departmental Data Entry completed. April 14-29 Finance Review Departmental Budgets, Data Entry as needed Apr 30 - May 4 CMO, Finance, Directors Budget Review and Discussion with Directors May 15 TAD Preliminary Tax Roll from TAD May 21-25 CMO City Manager's Office-Review June 1 CSO, Finance Publish Notice of Public Hearing on CCPD budget to be held on June 14 (CCPD Board) June 14 CCPD Board Hold Public Hearing on CCPD Budget. Adopt FY2008 CCPD Budget. Submit CCPD Budget to City Council. June 14 CC Hold Special Called Meeting to Receive CCPD Budget. June 14 CC, CMO, Directors Pre-Budget Work Session on Capital and Supplemental June 18-22 CMO CMO Final Review and Capital/Supplemental Recommendations June 25-July 27 Finance Finalize Preliminary Budget Document July 25 TAD Receipt of Final Tax Roll from TAD July 27 Finance Preliminary Budget: CC, CMO, CSO, & Library August 2 CSO, Finance Publish Notice of Public Hearing of EDC Budget to be held August 13 (EDC Board). August 2 CSO, Finance Publish Notice of City Council Public Hearing of CCPD Budget to be held on August 14. August 3-5 CC, CMO, Finance Budget Work Session August 7 CSO, Finance Publish Effective Tax Rate Calculation August 13 EDC Board Hold Public Hearing on EDC Budget and Adopt FY2008 EDC Budget. August 14 CC Vote to Place a Proposal to adopt a Specified Tax Rate on the September 11th agenda. Schedule Public Hearings on Proposed Tax Rate for August 23rd and August 28th. Schedule Public Hearing on Proposed City and EDC budgets to be held August 28th. Hold Public Hearing and Approve CCPD Budget August 15 CSO, Finance Publish Notice of Public Hearings on Tax Increase to be held August 23rd and August 28th. Publich Notice of Public Hearing on Proposed Budget (City and EDC) to be held August 28th. August 23 CC Special Called Meeting to Hold 1st Public Hearing on Proposed Tax Rate. August 28 CC Hold 2nd Public Hearing on Proposed Tax Rate. Hold Public Hearing on Proposed EDC and City FY2008 budgets. First reading and Adoption of the FY2008 Budget. Approve EDC Budget. Schecule date, time and place of meeting to adopt the proposed tax rate for Tax Year 2007 for September 11th. August 29 CSO, Finance Publish Notice of Vote on Tax Rate. September 11 CC Second Reading and Adoption of FY2008 Budget (if necessary). First Reading and Adoption of Tax Rate. September 25 CC Final Reading and Adoption of Tax Rate (if necessary). Adopt Tax Roll. FY2007-2008 BUDGET SCHEDULE -30- EXCERPTS FROM CHARTER CITY OF EULESS, TEXAS ARTICLE VII. FINANCE Sec. 1. Fiscal year. The fiscal year of the City of Euless shall begin on October first of each calendar year and will end on September thirtieth of the following calendar year. The fiscal year will also be established as the accounting and budget year. All funds collected by the City during any fiscal year, including both current and delinquent revenue shall belong to such fiscal year and, except funds derived to pay interest and create a sinking fund on the bonded indebtedness of the City, may be applied to the payment of the expenses incurred during such fiscal year. Any revenues uncollected at the end of any fiscal year, and any unencumbered funds actually on hand shall become resources of the next succeeding fiscal year. State law references – Budgets. V.T.C.A. Local Government Code ¶ 102.001 et seq: fiscal powers. V.T.C.A., Local Government Code ¶ 101.002. State law reference – Fiscal Year. V.T.C.A. Tax Code ¶1.05 Sec. 2. Preparation and submission of budget. The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the Council, which shall contain the following information. In preparing the budget, each employee, officer, board, and department shall assist the City Manager by furnishing all necessary information. (1) The City Manager’s budget message shall outline the proposed financial policies for the next fiscal year with explanations of any change from previous years in expenditures and any major changes of policy, and a complete statement regarding the financial conditions of the City. (2) An estimate all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year-to-date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. State law reference – Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. Sec. 3 Budget a public record. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the Council and shall be open to public inspection by anyone interested. State law reference – Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. Sec. 4. Public hearing on budget. At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinions concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. (Amended 11-5-91) State law reference – Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. -31- Sec. 5. Proceeding on adoption of budget. After public hearing, the Council shall analyze the budget, making any additions or deletions which they feel appropriate, and shall, at least ten (10) days prior to the beginning of the next fiscal year, adopt the budget by a favorable majority vote all members of the Council. State law reference – Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq. Sec. 6. Budget, appropriation, and amount to be raised by taxation. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the Council shall constitute the official appropriations as proposed expenditures for the current year and shall constitute the basis of the official levy of the property tax as the amount of tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in no case exceed proposed revenue plus cash on hand. Unused appropriations may be transferred to any item required for the same general purpose. Sec. 7. Unallocated reserve fund. The City Manager may recommend for action by the Council, an unallocated reserve fund to be used for unexpected items of expense which were not contained as original items of expenditures. Sec. 8. Amending the budget. Under the extreme emergency conditions which may arise and which could not reasonably have been foreseen in the normal process of planning the budget, the Council may, by a majority vote of the full membership, amend or change the budget to provide for any additional expenses in which the general welfare of the citizenry is involved. These amendments shall be by ordinance, and shall become an attachment to the original budget. State law reference – Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq. Sec. 9. Certification: copies made available. A copy of the budget, as finally adopted, shall be filed with the City Secretary. The final budget shall be printed, mimeographed, or otherwise reproduced and sufficient copies shall be made available for the use of all offices, agencies and for the use of interested persons and civic organizations. Sec. 10. Defect shall not invalidate the tax levy. Errors or defects in the form or preparation of the budget or the failure to perform any procedural requirements shall not nullify the tax levy or the tax rate. -32- - 33 - 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 Fiscal Administrator 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. All 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 within 100 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 its growing need for an internal audit function and is seriously evaluating the devotion of resources to this program in the future. 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 CAFR will be published and presented to the City Council within 120 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. - 34 - 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, through the Finance Administrator, 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. B. Definition – 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. - 35 - C. 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. D. 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. E. Program Planning – The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be fully costed, so that these costs can be considered in the operating budget. F. 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 will be funded by debt. G. 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. H. 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. I. 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. Equity – The revenue system of the City will strive to maintain an 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. 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. - 36 - H. Nonrecurring Revenues – One-time revenues will not be used for ongoing operations. Nonrecurring revenues will be used only for nonrecurring expenditures. Care will be taken not to use these revenues for budget balancing purposes. I. Property Tax Revenues – 1. Process. Property shall be assessed at 100% of the fair market value as appraised by Tarrant Appraisal District. Reappraisal and reassessment shall be done regularly as required by State law. A 97% collection rate will serve as a goal for tax collections, with a delinquency rate of 3% or less. All delinquent taxes will be aggressively pursued, with delinquents greater than 150 days being turned over to an attorney and a penalty assessed to compensate the attorney as allowed by State law, and in accordance with the attorney’s contract. Annual performance criteria will be developed for the attorney. 2. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by seeking additional revenue sources and attempting to expand and diversity 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 Operations portion of the total tax rate. The allocation of the tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate. Debt service should not exceed 40% except for extraordinary and temporary reasons. M. Proprietary – Proprietary funds will pay the General Fund for direct services rendered. Additionally, the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to compensate the General Fund for the lost revenue that would be payable from a privately owned utility. N. Franchise Agreements – The City will monitor the status of existing financial agreements and take necessary actions to negotiate new agreements as they near expiration or as they need revisions to best serve the citizens of Euless. O. General and Administrative Charges – A method will be maintained whereby the General Fund may impose a charge to the proprietary funds for general and administrative services (indirect costs) performed on the enterprise funds’ behalf. P. Utility Rates – The City will review and adopt utility rates that will generate revenues required to fully cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital needs. This policy does not preclude drawing down cash balance to finance current operations. However, it is best that any extra cash balance be used instead to finance capital projects. Q. Interest Income – Interest earned from investment of available moneys, whether pooled or not, will be distributed to the funds in accordance with the operating and capital budgets which, wherever possible, will be in accordance with the equity balance of the fund from which moneys were provided to be invested. R. Revenue Monitoring – Revenues actually received will be regularly compared to budgeted revenues and variances will be investigated. This process will be summarized in the appropriate budget report. VII. EXPENDITURE CONTROL A. Appropriations – The level of budgetary control is the department level in the General Fund and Water and Sewer Fund, and the fund level in all other funds. When budget adjustments between funds are necessary, these must be approved by the City Council. Budget appropriation - 37 - amendments at lower levels of control shall be made in accordance with the applicable administrative procedures through the finance office. B. Central Control – Significant salary and capital budgetary savings in any department will be centrally controlled and may not be spent by the department without specific City Manager authorization. C. Purchasing – All purchases shall be in accordance with the City’s purchasing policies. Purchases and any contracts exceeding the limit established by state law will conform to a formal bidding process as outlined. Recommendations on purchases and contracts that are subject to the bidding process will be made to the City Council for their approval. D. Prompt Payment – All invoices will be paid within 30 days of receipt in accordance with the prompt payment requirements of State law. Procedures will be used to take advantage of all purchase discounts where considered cost effective. However, payments will also be reasonably delayed in order to maximize the City’s investable cash, where such delay does not violate the agreed upon payment terms. E. Equipment Financing – Equipment may be financed when the unit purchase price is $20,000 or more and the useful life is at least four years with City Council approval. VIII. ASSET MANAGEMENT A. Investments – The City’s investment practices will be conducted in accordance with the City Council approved Investment Policies. Utilized objectives: safety, liquidity, and yield. B. Cash Management – The City’s cash flow will be managed to maximize the cash available to invest. C. Investment Performance – At the end of each fiscal year a report on investment performance will be provided by the Finance Director to the City Manager for presentation to the City Council. D. Fixed Assets and Inventory – These assets will be reasonably safeguarded, property accounted for, and prudently insured. IX. FINANCIAL CONDITION AND RESERVES A. No Operating Deficits – Current expenditures will be paid with current revenues. Deferrals, short- term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or nonrecurring expenditures, except when balances can be reduced because their levels exceed guideline minimums. B. Operating Reserves – The General Fund resources balance combined with the Emergency Reserve Fund should be between 30 to 60 days in working capital and never fall to 8.3% of the General Fund expenditures budget. This percentage is the equivalent of 30 days’ expenditures. The Enterprise Fund working capital should be maintained at the 12% (45 to 75 days) level. An additional cash test will be required for the Water and Wastewater Fund to ensure the City’s ability to operate, exclusive of accounts receivable. C. Risk Management Program – The City will aggressively pursue every opportunity to provide for the public’s and City employees’ safety and to manage its risks. All reasonable options will be investigated to finance losses. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based on actuarial determinations. Such reserves will not be used for any purpose other than for financing losses. D. Compensated Absences – The City will establish a separate reserve within its operating funds to pay for accrued vacation leave. Accrued vacation leave can normally be paid by allowing a vacated position to remain open for several weeks. This reserve will be established based upon a schedule of estimated retirements which will be developed in conjunction with the operating budget. E. Equipment Replacement – The City shall maintain an Equipment Replacement Fund for major rolling stock. Funds will be transferred based on a depreciated calculation of each piece of equipment. F. Health Claims – The City shall maintain a fund for health claims for all employees. Adequate reserves shall be maintained as determined actuarially. All reasonable cost containments will be reviewed to keep the cost to the City and the employees minimal. - 38 - X. DEBT MANAGEMENT A. Short-Term Debt – If utilized, tax anticipation notes (TAN’s) will be retired annually, and bond anticipation notes (BAN’s) will be retired within six months of completion of the project. Any short- term debt outstanding at year end will not exceed 5% (including TAN’s, but excluding BAN’s) of net operating revenues. B. Long-Term Debt – Long-Term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. C. Self-Supporting Debt – When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. D. Rating – Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. E. Water and Wastewater Bond Coverage Ratios – The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50 for revenue bonds “technical average” and 1.25 for all indebtedness “practical coverage”. The City will issue new debt for an Enterprise only after an “additional bonds” test has been applied to the issuance. This test determines that revenues are sufficient to defray the additional debt service burden that will be created by the new issuance. F. Federal Requirements – The City will maintain procedures to comply with arbitrage rebate and other Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate requirements, the City will attempt to issue bonds in increments not to exceed $5,000,000 per calendar year. G. Debt Service Reserves – The Debt Service Fund should not have reserves or balances in excess of one month of principal and interest plus 15% of the principal outstanding of unrefunded debt issued prior to September 1, 1986. This maximum is dictated by Federal law and does not include the amounts accrued for the next debt service payment. The policy above does not preclude the debt service reserves normally established to market revenue bonds. The City’s policy and bond ordinance requirement are to maintain these debt service reserves at the level of the average annual debt service. H. Debt Burden – The Debt Burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored. 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) • 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 - 39 - 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. 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. FINANCIAL SUMMARIES COUNCIL ADOPTED 2007-08 ANNUAL CITY OF EULESS BUDGET COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BY CATEGORY Includes All Funds Subject to Appropriation with Comparison to Prior Year 8,825,244$ 11,096,337$ 2,234,532$ 5,518,492$ Property Taxes 8,801,954$ -$ 3,264,922$ -$ Gross Receipts Tax 3,565,241$ -$ -$ -$ General Sales Tax 9,618,753$ 5,728,728$ -$ -$ Selective Sales Tax 82,500$ 13,215,000$ -$ -$ Fines/Fees/Penalties 2,070,000$ -$ 20,000$ 263,000$ Licenses & Permits 704,500$ -$ -$ -$ Interest Income 450,000$ 450,000$ 135,000$ 340,500$ Intergovernmental Revenue 338,911$ 69,587$ -$ -$ Charges for Service 2,160,500$ 52,000$ -$ 21,561,349$ Miscellaneous/Rental Income 253,585$ 10,026$ 975,557$ 177,900$ Insurance/Risk/Other Financing Sources -$ -$ -$ 500$ Revenues before Transfers 28,045,944$ 19,525,341$ 4,395,479$ 22,343,249$ Transfers from other funds 1,581,011$ 435,055$ 2,348,120$ 1,593,591$ TOTAL AVAILABLE RESOURCES 38,452,199$ 31,056,733$ 8,978,131$ 29,455,332$ Personal Services 22,423,801$ 2,887,307$ -$ 6,157,290$ Professional/Technical Services 930,577$ 187,490$ -$ 1,732,219$ Contractual Services 9,000$ -$ -$ 19,548$ Utilities 1,015,998$ 122,500$ -$ 8,323,224$ Maintenance 862,039$ 33,850$ -$ 573,235$ Other Services/Contingencies 273,050$ 287,000$ -$ 211,600$ Insurance 2,600$ -$ -$ 37,000$ General & Administrative 194,212$ 33,620$ -$ 145,950$ Rebates/Incentives 2,065,725$ 8,997,916$ -$ -$ Supplies 883,976$ 231,971$ -$ 1,592,581$ Capital & Infrastructure Improvements -$ -$ -$ -$ Capital Purchases (Equipment) 2,082,300$ 1,986,206$ -$ 707,368$ Debt Service/Bank Charges 2,000$ -$ 6,725,375$ 215,530$ 30,745,278$ 14,767,860$ 6,725,375$ 19,715,545$ Transfers to other funds 2,525,708$ 10,685,117$ 1,268,302$ 4,758,659$ TOTAL EXPENDITURES 33,270,986$ 25,452,977$ 7,993,677$ 24,474,204$ DESIGNATED 310,956$ 1,016,297$ 685,645$ 163,329$ UNDESIGNATED 4,870,257$ 4,587,459$ 298,809$ 4,817,799$ 5,181,213$ 5,603,756$ 984,454$ 4,981,128$ 4,866,559 2,833,283 295,281 4,595,386 DEBT SERVICE FUNDS RECOMMENDED RESERVES PER FISCAL POLICY PROJECTED ENDING FUND BALANCE AT 9-30-08 ENDING BALANCE Expenditures before Transfers GENERAL FUND BUDGETED EXPENDITURES BUDGETED REVENUES UNAUDITED BEGINNING FUND BALANCE - 10/1/07 SPECIAL REVENUE FUNDS ENTERPRISE FUNDS - 40 - FY2006-07 FY 2006-07 FY 2005-06 3,999,218$ 15,316,338$ 46,990,161$ 50,510,795$ 50,510,795$ 48,013,307$ -$ -$ 12,066,876$ 11,701,602$ 11,781,602$ 11,149,897$ -$ -$ 3,565,241$ 3,354,591$ 3,645,622$ 4,116,704$ -$ -$ 15,347,481$ 12,066,487$ 13,703,903$ 12,303,965$ -$ -$ 13,297,500$ 11,282,500$ 12,997,500$ 12,882,621$ -$ -$ 2,353,000$ 2,274,480$ 2,368,000$ 2,453,303$ -$ -$ 704,500$ 587,500$ 704,500$ 715,563$ 162,500$ 550,250$ 2,088,250$ 1,625,024$ 2,450,286$ 2,383,700$ -$ 668,510$ 1,077,008$ 720,349$ 402,053$ 769,318$ -$ 270,000$ 24,043,849$ 22,910,495$ 22,456,790$ 24,015,420$ -$ -$ 1,417,068$ 1,422,450$ 1,659,754$ 4,728,588$ 4,721,495$ -$ 4,721,995$ 4,320,243$ 4,325,309$ 9,744,840$ 4,883,995$ 1,488,760$ 80,682,768$ 72,265,721$ 76,495,319$ 85,263,919$ 1,727,057$ 11,812,884$ 19,497,718$ 8,670,747$ 8,649,167$ 12,796,930$ 10,610,270$ 28,617,982$ 147,170,647$ 131,447,263$ 135,655,281$ 146,074,156$ 99,210$ -$ 31,567,608$ 29,369,709$ 29,497,928$ 26,252,603$ 241,190$ -$ 3,091,476$ 2,924,328$ 2,901,244$ 2,579,055$ -$ -$ 28,548$ 204,530$ 229,296$ 11,186$ -$ -$ 9,461,722$ 8,790,808$ 9,271,932$ 9,266,706$ 12,000$ -$ 1,481,124$ 1,360,939$ 1,370,709$ 1,188,253$ 9,600$ -$ 781,250$ 828,837$ 811,284$ 494,401$ 4,745,581$ -$ 4,785,181$ 4,480,171$ 4,481,958$ 3,813,731$ 4,300$ -$ 378,082$ 362,083$ 366,300$ 302,003$ -$ -$ 11,063,641$ 8,844,583$ 10,215,565$ 9,823,260$ 5,975$ -$ 2,714,503$ 2,553,119$ 2,629,389$ 2,427,526$ -$ 19,671,514$ 19,671,514$ 13,307,605$ 6,663,005$ 10,102,923$ 719,065$ -$ 5,494,939$ 5,099,203$ 4,475,825$ 2,734,915$ -$ -$ 6,942,905$ 7,101,518$ 7,101,518$ 13,769,869$ 5,836,921$ 19,671,514$ 97,462,493$ 85,227,433$ 80,015,953$ 82,766,431$ -$ 259,932$ 19,497,718$ 8,670,747$ 8,649,167$ 12,796,930$ 5,836,921$ 19,931,446$ 116,960,211$ 93,898,180$ 88,665,120$ 95,563,361$ -$ -$ 2,176,227$ 1,111,460$ 1,111,460$ 1,270,779$ 4,773,349$ 8,686,536$ 28,034,209$ 36,437,623$ 45,878,701$ 49,240,016$ 4,773,349$ 8,686,536$ 30,210,436$ 37,549,083$ 46,990,161$ 50,510,795$ 3,971,316 - 16,561,825 16,065,829 16,065,829 15,126,836 CAPITAL IMPROVEMENT FUNDS INTERNAL SERVICE FUNDS ACTUAL ESTIMATED BUDGET ALL FUND SUMMARY TOTAL - 41 - Beg. Bal., FY 07 $9,300,761 $1,872,555 $923,433 $1,647,885 (per audit, FYE 2006) FY07 Estimated Revenues 28,268,025 4,102,288 756,521 933,738 Total Available: 37,568,786 5,974,843 1,679,954 2,581,623 FY07 Estimated Exp. (26,817,527) (4,058,712) (737,990) (1,440,500) Capital Expenditures (1,926,015)0 0 0 Total Projected Exp.: (28,743,542)(4,058,712)(737,990)(1,440,500) End Bal. FY07 Projected 8,825,244 1,916,131 941,964 1,141,123 FY08 Budgeted Revs. 29,626,955 4,496,306 762,689 1,352,057 Total Available: 38,452,199 6,412,437 1,704,653 2,493,180 FY08 Budgeted Exp. (29,604,902) (4,345,969) (759,887) (731,065) Capital Expenditures (3,666,084)0 0 0 Total Proj'd Exp.: (33,270,986)(4,345,969)(759,887)(731,065) Proj. End. Bal. FY08 5,181,213 2,066,468 944,766 1,762,115 Less: Desig. Res. (310,956)0 0 0 Adj. End. Balance*4,870,257 2,066,468 944,766 1,762,115 Recommended Levels per Financial Policy: 4,866,559 1,609,201 600,000 1,762,115 Available for Supplemental:22,053 150,337 2,802 620,992 Available for Capital:(18,355)306,930 341,964 (620,992) Total Available 3,698 457,267 344,766 0 Fund Balance Summary Estimated FY06-07 and Budgeted FY07-08 General and Internal Service Funds General *Insurance & Benefits Risk Mgmt & Workers Comp Equip. Replace - 42 - Beg. Bal., FY 07 $195,578 $0 $1,993,185 $764,747 $314,588 $67,099 $3,924,759 (per audit, FYE 2006) FY07 Estimated Revenues 220,580 48,000 3,557,802 1,638,723 18,300 106,000 13,124,542 Total Available: 416,158 48,000 5,550,987 2,403,470 332,888 173,099 17,049,301 FY07 Estimated Exp. (183,275) (47,046) (2,865,816) (1,471,972) (13,300) (106,000) (9,681,923) Capital Expenditures (34,221)0 (699,623)(249,388)0 0 (464,000) Total Projected Exp.: (217,496)(47,046)(3,565,439)(1,721,360)(13,300)(106,000)(10,145,923) End Bal. FY07 Projected 198,662 954 1,985,548 682,110 319,588 67,099 6,903,378 FY08 Budgeted Revs. 221,250 52,000 4,027,903 1,830,825 13,750 92,351 13,674,817 Total Available: 419,912 52,954 6,013,451 2,512,935 333,338 159,450 20,578,195 FY08 Budgeted Exp. (217,099) (51,277) (3,212,306) (1,826,066) (8,750) (92,351) (10,871,776) Capital Expenditures 0 0 (2,218,045)(383,457)0 0 (6,524,350) Total Proj'd Exp.: (217,099)(51,277)(5,430,351)(2,209,523)(8,750)(92,351)(17,396,126) Proj. End. Bal. FY08 202,813 1,677 583,100 303,412 324,588 67,099 3,182,069 Less: Desig. Res. (77,299)0 0 0 0 0 0 Adj. End. Balance 125,514 1,677 583,100 303,412 324,588 67,099 3,182,069 Recommended Levels per Financial Policy: 35,688 0 500,000 297,595 N/A 0 2,000,000 Available for Supplemental:4,151 723 815,597 4,759 5,000 0 2,803,041 Available for Capital:85,675 954 (732,497)1,058 319,588 67,099 (1,620,972) Total Available 89,826 1,677 83,100 5,817 324,588 67,099 1,182,069 Fund Balance Summary Estimated FY06-07 and Budgeted FY07-08 Special Revenue Funds Hotel/ Motel Half Cent Sales Tax Crime Control Police DEA Public Safety Grants Car RentalJuvenile Case Fund - 43 - Beg. Bal., FY 07 $5,408,169 $39,206 $722,533 $300,488 $117,147 $259,692 $323,420 $178,166 (per audit, FYE 2006) FY07 Estimated Revenues 15,036,438 1,162,207 685,000 385,525 23,507 870,594 3,641,580 377,500 Total Available: 20,444,607 1,201,413 1,407,533 686,013 140,654 1,130,286 3,965,000 555,666 FY07 Estimated Exp. (15,771,672) (1,161,395) (647,537) (357,305) (57,413) (954,813) (3,062,580) (296,847) Capital Expenditures (830,313)(16,061)(320,000)(61,694)0 0 (449,750)(25,300) Total Projected Exp.: (16,601,985)(1,177,456)(967,537)(418,999)(57,413)(954,813)(3,512,330)(322,147) End Bal. FY07 Projected 3,842,622 23,957 439,996 267,014 83,241 175,473 452,670 233,519 FY08 Budgeted Revs. 16,560,114 1,183,672 683,000 386,650 25,500 1,046,604 3,707,900 343,400 Total Available: 20,402,736 1,207,629 1,122,996 653,664 108,741 1,222,077 4,160,570 576,919 FY08 Budgeted Exp. (16,331,530) (1,183,672) (663,608) (379,154) (60,250) (1,046,072) (3,632,284) (311,566) Capital Expenditures (368,100)(20,968)(300,000)0 0 0 (177,000)0 Total Proj'd Exp.: (16,699,630)(1,204,640)(963,608)(379,154)(60,250)(1,046,072)(3,809,284)(311,566) Proj. End. Bal. FY08 3,703,106 2,989 159,388 274,510 48,491 176,005 351,286 265,353 Less: Desig. Res. 0 0 0 0 0 (130,951)0 (32,738) Adj. End. Balance 3,703,106 2,989 159,388 274,510 48,491 45,054 351,286 232,615 Recommended Levels per Financial Policy: 3,355,794 0 136,358 77,908 0 214,946 746,360 64,020 Available for Supplemental:228,584 0 19,392 7,496 (34,750) 532 75,616 31,834 Available for Capital:118,728 2,989 3,638 189,106 83,241 (170,424)(470,690)136,761 Total Available 347,312 2,989 23,030 196,602 48,491 (169,892) (395,074) 168,595 Fund Balance Summary Estimated FY06-07 and Budgeted FY07-08 Enterprise Funds Water & Sewer Service Center Drainage Utility System Recreation Classes Arbor Daze Softball World Texas Star Golf Parks at Texas Star - 44 - Beg. Bal., FY 07 $498,198 $138,939 $21,323 $19,445 $155,732 $2,036,715 (per audit, FYE 2006) FY07 Estimated Revenues 3,714,717 993,519 927,164 426,974 35,844 152,275 Total Available: 4,212,915 1,132,458 948,487 446,419 191,576 2,188,990 FY07 Estimated Exp. (3,709,724) (979,794) (927,164) (426,974) (160,219) (682,438) Capital Expenditures 0 0 0 00 0 Total Projected Exp.: (3,709,724)(979,794)(927,164)(426,974)(160,219)(682,438) End Bal. FY07 Projected 503,191 152,664 21,323 19,445 31,357 1,506,552 FY08 Budgeted Revs. 3,523,354 990,557 932,716 411,022 130,712 755,238 Total Available: 4,026,545 1,143,221 954,039 430,467 162,069 2,261,790 FY08 Budgeted Exp. (3,543,372) (976,513) (932,716) (430,467) (162,069) (1,948,540) Capital Expenditures 0 0 0 0 0 0 Total Proj'd Exp.: (3,543,372)(976,513)(932,716)(430,467)(162,069)(1,948,540) Proj. End. Bal. FY08 483,173 166,708 21,323 0 0 313,250 Less: Desig. Res. 0 (81,293)0 0 0 (604,352) Adj. End. Balance*483,173 85,415 21,323 0 0 (291,102) Recommended Levels per Financial Policy: 295,281 0 0 0 0 0 Available for Supplemental:(20,018) 14,044 0 (19,445) (31,357) (1,193,302) Available for Capital:207,910 71,371 21,323 19,445 31,357 902,200 Total Available 187,892 85,415 21,323 0 0 (291,102) Fund Balance Summary Estimated FY06-07 and Budgeted FY07-08 Debt Service Funds G.O.Debt Service Stars Center Debt W & S Debt Softball World Debt Texas Star Golf Course Debt * Half Cent Sales Tax Debt - 45 - Fund Balance Summary - Capital Estimated FY06-07 and Budgeted FY07-08 Capital Improvement Projects Streets Half-Cent Parks General CIP CIP CIP CIP Beg. Working Capital FY07 $4,560,090 $401,321 $125 $43,944 FY07 Estimated Revenues 219,920 487,106 0 208,966 Total Available: 4,780,010 888,427 125 252,910 FY07 Estimated Expenditures (1,886,997) (539,640) 0 0 Total Expenses: (1,886,997) (539,640) 0 0 Estimated Working Capital FY07 $2,893,013 $348,787 $125 $252,910 FY08 Budgeted Revenues 75,000 2,065,000 0 852,034 Total Available: 2,968,013 2,413,787 125 1,104,944 FY08 Project (785,000) (2,050,000) 0 (850,534) Budgeted Carryover (1,957,502)(223,868)0 (207,307) Total FY08 Budgeted Expenditures (2,742,502)(2,273,868)0 (1,057,841) Estimated Working Capital FY08 $225,511 $139,919 $125 $47,103 FY2008 Projects Overlay-North Main Street 290,000 Fuller-Wiser Connector 495,000 Irrigation Projects 25,000 Incentives 25,000 EDC Incentive Project 2,000,000 Senior Citizens Center-Land Acquisition/Design 250,000 Midway Recreation Center Improvements 293,500 Library -Shell Expansion 307,034 Total FY2008 Projects $785,000 $2,050,000 $0 $850,534 -46- Fund Balance Summary - Capital Estimated FY06-07 and Budgeted FY07-08 Capital Improvement Projects Police Car Rental Athletic Redevelopment Facility Tax Complex CIP CIP CIP CIP Beg. Working Capital FY07 $0 $134,547 $2,297,421 $759,248 FY07 Estimated Revenues 0 1,534 539,853 45,848 Total Available: 0 136,081 2,837,274 805,096 FY07 Estimated Expenditures 0 (15,489) (1,870,244) 0 Total Expenses: 0 (15,489) (1,870,244) 0 Estimated Working Capital FY07 $0 $120,592 $967,030 $805,096 FY08 Budgeted Revenues 930,000 0 6,239,350 38,750 Total Available: 930,000 120,592 7,206,380 843,846 FY08 Project (930,000) 0 (6,189,350) 0 Budgeted Carryover 0 (120,592)(164,198)0 Total FY08 Budgeted Expenditures (930,000)(120,592)(6,353,548)0 Estimated Working Capital FY08 $0 $0 $852,832 $843,846 FY2008 Projects Redevelopment Projects 930,000 EDC Incentive project 3,000,000 Conference Centre Expansion 3,189,350 Total FY2008 Projects $930,000 $0 $6,189,350 $0 -47- Fund Balance Summary - Capital Estimated FY06-07 and Budgeted FY07-08 Capital Improvement Projects Water Wastewater W&S Impact Impact Drainage CIP Fee Fee CIP Beg. Working Capital FY07 $3,744,959 $2,536,563 $1,156,325 $821,679 FY07 Estimated Revenues 1,491,700 367,652 69,871 370,146 Total Available: 5,236,659 2,904,215 1,226,196 1,191,825 FY07 Estimated Expenditures (1,762,864)(259,209)(88,097)(498,779) Total Expenses: (1,762,864) (259,209) (88,097) (498,779) Estimated Working Capital FY07 $3,473,795 $2,645,006 $1,138,099 $693,046 FY08 Budgeted Revenues 1,951,510 350,000 65,000 655,000 Total Available: 5,425,305 2,995,006 1,203,099 1,348,046 FY08 Project (1,737,514) (259,932) (60,000) (765,000) Budgeted Carryover (2,615,397)0 (524,878)(490,374) Total FY08 Budgeted Expenditures (4,352,911)(259,932)(584,878)(1,255,374) Estimated Working Capital FY08 $1,072,394 $2,735,074 $618,221 $92,672 FY2008 Projects Line Replacement, Fayette/South Mills 750,000 Line Replacement, Signet/Mesa 204,000 FY08 CDBG 33rd Year-Oakwood Terrace 451,639 Transponders/Meters 331,875 Debt Service, Revenue Bonds Series 2000 259,932 TRA Payments 60,000 Rockwall-Lamar 430,000 Hurricane Creek and Bridge Design @ Marlene 335,000 Total FY2008 Projects $1,737,514 $259,932 $60,000 $765,000 -48- Estimated Proposed Estimated Proposed Citywide Resources FY06-07 FY07-08 **Other Funds: FY06-07 FY07-08 General $30,194,040 $33,293,039 Hotel/Motel $254,801 $221,250 EDC $4,257,425 $6,245,948 Juvenile Case Fund $48,000 $52,000 CCPD $1,888,111 $2,214,282 DEA Fund $18,300 $13,750 Car Rental $13,588,542 $20,199,167 Police Grants $106,000 $92,351 G.O. Debt $3,714,717 $3,648,354 Star Center Debt Service $993,519 $990,557 W & S Fund $15,866,751 $16,928,214 EDC Debt Service $927,164 $932,716 Softball $954,813 $1,046,604 Service Center $1,178,268 $1,204,640 Golf $4,091,330 $3,884,900 Water & Sewer Debt $426,974 $430,467 Risk/WC $756,521 $762,689 Drainage Utility Fund $1,005,000 $983,000 Insurance $4,102,288 $4,496,306 Recreation Classes $447,219 $386,650 **Other $8,275,115 $9,410,109 Arbor Daze $57,413 $60,250 Softball World Debt Service $164,219 $162,069 Total Resources:$87,689,653 $102,129,612 Golf Course Debt Service $757,438 $2,036,896 Athletic Complex $402,800 $343,400 Equip. Replacement Fund $1,440,500 $1,452,613 EDC Debt Reserve $47,500 $47,500 Where Does The Money Come From? By Fund W&S revenues are generated by user fees from services supplied by the City. The Risk/WC and the Insurance fund are funded by premiums collected from employees and charges to other funds. The General fund generates revenues through sales tax collections, property tax collections, franchise fees, user fees, and fines. The Car rental fund is funded by a 5% fee charged on all short-term motor vehicle rentals within the city. G.O Debt is funded from a percent of property tax collections. Many of the other funds are supported by interfund charges and transfers including the W&S Debt, Equipment Replacement, and Fleet Services. Other funds that are supported by user fees include the Drainage Utility, Recreation Classes, Arbor Daze, Golf, Softball, and Athletic Complex funds. Tax supported other funds include the Hotel/Motel Fund supported by occupancy taxes, 1/2¢ sales tax fund supported by the 4B economic development sales tax, and the CCPD fund supported by the 1/4¢ special purpose district sales tax. The DEA fund is supported by proceeds received from the sale of assets seized in connection with drug arrests. FY07-08 W & S Fund 17% Golf 4% Risk/WC 1% Insurance 4% CCPD 2% **Other 9% General 32%Softball 1% Car Rental 20% G.O. Debt 4% EDC 6% -49- Estimated Proposed Estimated Proposed Citywide Expenditures FY06-07 FY07-08 **Other Funds: FY06-07 FY07-08 General $28,743,542 $33,270,986 Hotel/Motel $217,496 $217,099 EDC $3,565,439 $5,430,351 Juvenile Case Fund $47,046 $51,277 CCPD $1,721,360 $2,209,523 DEA Fund $13,300 $8,750 Car Rental $10,145,923 $17,396,126 Police Grants $106,000 $92,351 G.O. Debt $3,709,724 $3,543,372 Star Center Debt Service $979,794 $976,513 W & S Fund $16,601,985 $16,699,630 EDC Debt Service $927,164 $932,716 Softball $954,813 $1,046,072 Service Center $1,177,456 $1,204,640 Golf $3,512,330 $3,809,284 Water & Sewer Debt $426,974 $430,467 Risk/WC $737,990 $759,887 Drainage Utility Fund $967,537 $963,608 Insurance $4,058,712 $4,345,969 Recreation Classes $418,999 $379,154 **Other $7,991,983 $8,517,565 Arbor Daze $57,413 $60,250 Softball World Debt Service $160,219 $162,069 Total Expenditures:$81,743,801 $97,028,765 Golf Course Debt Service $682,438 $1,948,540 Athletic Complex $322,147 $311,566 Equip. Replacement Fund $1,440,500 $731,065 EDC Debt Reserve $47,500 $47,500 By Fund Funds generated from property taxes, sales taxes, franchise fees, grants, and service fees are divided among these funds to support City services and operations. Streets, water lines, and buildings are some examples of capital items being paid for through debt. Internal service funds such as Insurance and Risk/WC have been instrumental in protecting the employees of the City. Each fund is setup to track expenditures and to maintain a high level of accountability. Where Does The Money Go? FY07-08 EDC 6%G.O. Debt 4%Car Rental 18% Softball 1% General 34% Other** 9% CCPD 2% Insurance 4% Risk/WC 1% Golf 4% W & S Fund 17% - 50 - Revenues General Water/Sewer Enterprise Special Rev. Internal Service TOTAL 2002 21,419,605 12,169,434 7,712,040 14,632,791 3,158,581 $59,092,451 2003 21,385,588 14,941,979 8,786,598 13,513,180 4,076,469 $62,703,814 2004 22,003,642 15,073,483 8,616,277 14,265,544 5,273,097 65,232,043 2005 23,721,262 17,281,165 8,545,781 15,064,114 4,696,003 69,308,325 2006 27,625,395 16,844,602 7,528,155 18,022,677 6,038,699 76,059,528 2007 Est 30,194,040 15,866,751 8,136,843 20,161,179 6,299,309 80,658,122 2008 Prop 33,293,039 16,928,214 7,909,444 29,038,748 6,711,608 93,881,053 REVENUES: BRIEF EXPLANATION OF REVENUES: Ad Valorem Tax Sales Tax Permits Transfers Additional Sales Tax Franchise Fees Municipal Court Interest Income Grants Water/Sewer Half Cent Tax Car RentalTax Revenue derived from a 5% tax imposed on the short-term rental of self-propelled motor vehicles including passenger cars, vans, SUV's, and light trucks. This tax was approved by voters and became effective February 1, 2000. Grant reimbursements from intragovernmental revenue sources including School Patrol Unit, Auto Theft Task Force, Traffic Safety, Victims Assistance, and DEA. Based on percentage of gross sales from various City funds (5% from enterprise funds and 2.5% from internal service funds). Revenue derived from customers/citizens receiving benefits of water and wastewater services via user charges designed to fully recover costs. Revenues derived from an additional 1/2¢ sales tax approved by voters in 1993. State law allows this fund to be used only for economic development, parks, and libraries. Franchise fees are broad-based benefit taxes charged for the privilege of using right-of-way within the City of Euless. These fees are based on negotiable contractual agreements between the utility companies and the City and average about 5% of gross receipts. These revenues consist of fines and fees collected from citations issued and jail arrests made by the City of Euless and D/FW Airport on a daily basis. Permits are charges collected by the City for business licenses and permits for general construction. Interest earnings from City investments based on monthly estimated invested balances earning current and realizable market rate. All amounts of money received by a government from external sources other than expense refunds, capital contributions, and residual equity transfers. Based on assessed value of real and personal property, collected from property owners within the City of Euless. This tax is used to fund public services such as police and fire protection, parks and maintenance of streets, curbs, and sidewalks. The levy set for FY07 is 48.95¢ per $100 of valuation. Sales Taxes are levied on a broad range of goods and services at the point of sale as a percentage of transaction price. Sales tax has continued to climb for the past several years. The current sales tax rate for the City is 8.25% with a portion of the proceeds going to the state. An additional 1/4¢ sales tax was approved by Euless citizens in May 1996. The purpose of this additional sales tax is to lower the ad valorem property tax rate while still providing services desired by the citizens. Projections are based on 25% of projected general fund sales tax revenues. Operating Budget Summary Combined Fund Revenues 0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 80,000,000 90,000,000 100,000,000 2002 2003 2004 2005 2006 2007 Est 2008 Prop General Water/Sewer Enterprise Special Rev.Internal Service Note that totals are slightly overstated due to interfund transfers. -51- Expenditures General Water/Sewer Enterprise Special Rev. Internal Service TOTAL 2002 20,856,653 14,145,017 7,931,112 12,739,409 3,084,617 $58,756,808 2003 22,196,953 13,346,087 8,177,148 15,712,317 3,883,239 $63,315,744 2004 22,433,125 15,692,283 8,236,339 15,602,908 4,078,516 $66,043,171 2005 22,841,579 15,068,362 8,594,106 12,717,494 4,047,931 $63,269,472 2006 24,917,966 17,221,650 8,020,442 18,464,847 4,758,579 $73,383,484 2007 Est 28,743,542 16,601,985 7,410,695 15,816,564 6,237,202 $74,809,988 2008 Prop 33,270,986 16,699,630 7,774,574 25,405,477 5,836,921 $88,987,588 EXPENDITURES: The cost of goods received or services rendered whether cash payments have been made or encumbered. BRIEF EXPLANATION OF EXPENDITURE LINE ITEMS: Personal Services Materials & Supplies Property Maintenance Contract or agreement to maintain City land. Infrastructure Maintenance Contract, repair or agreement for maintenance to City infrastructure. Equipment and Vehicle Maintenance Contract, repair or maintenance of equipment and vehicles. Services and Miscellaneous Charges Transfers to Other Funds Depreciation Expense Only utilized in proprietary funds, this expense is for reduction in fixed assets. Prior Years Expense Accounting entries for audit purposes. Fixed Assets Covers all personnel related expenditures including salary, overtime, employee insurance, retirement, allowances, and other employee benefits. Expenditure reimbursement are items budgeted or accounted for in one fund and/or either direct or indirect charges to another fund. All expenditures for capital outlay in compliance with City capitalization policy. General Rule states that the item is over $5,000 in costs with an estimated useful life of over one year. Goods consumed or which materially and appreciably change through use. Subject to rapid depreciation, deletion and/or loss. Commodities, services, and activities performed by persons or organizations outside City operations under expressed or implied agreement. Operating Budget Summary Combined Fund Expenditures 0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 80,000,000 90,000,000 100,000,000 2002 2003 2004 2005 2006 2007 Est 2008 Prop Five Year Actual and ProjectedGeneralWater and Sewer Enterprise Special Revenue Internal Service Note that totals are slightly overstated due to interfund transfers.-52- - 53 - Monthly Service Charges Water Sewer Trash Drainage Recycling FY08 Prop $7.25 + 2.97 per 1000 gals. $5.50+90% of metered water usage @ $2.21 per 1,000 gals. $5.68 $2.50 $.77 per home $.86 per apt. unit $.39 for Seniors FY07 $7.25 + 2.80 per 1000 gals. $5.50+90% of metered water usage @ $2.00 per 1,000 gals. $5.68 $2.50 $.77 per home $.86 per apt. unit $.39 for Seniors FY06 $7.25 + 2.80 per 1000 gals. $5.50+90% of metered water usage @ $2.00 per 1,000 gals. $5.68 $2.50 $.77 per home $.86 per apt. unit $.38 for Seniors General Fund Key Fiscal Points Proposed FY08 % Change Estimated FY07 % Change Actual FY06 Operating Budget $33,270,986 15.75% $28,743,542 15.35% $24,917,966 Tax Rate .4700 per $100 Debt = .129659 M&O = .340341 (3.98%) .4895 per $100 Debt = .146237 M&O = .343227 (0.46)% .491777 per $100 Debt = .151456 M&O = .340321 Taxable Valuation* $2,597,021,301 6.62% $2,435,771,847 6.72% $2,282,473,521 Debt Rating: Moody’s S & P G.O. = A1 Revenue = A1 Sales Tax Rev. = A2 G.O. = AA- Revenue = A+ G.O. = A1 Revenue = A1 Sales Tax Rev. = A2 G.O. = AA- Revenue = A+ G.O. = A1 Revenue = A1 Sales Tax Rev. = A2 G.O. = AA- Revenue = A+ *Includes minimum taxable value of properties under protest and estimate of incomplete properties. General Fund Revenues $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY07* FY07* Revenues FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Property Taxes $7,682,041 $8,172,122 $8,172,122 $8,661,954 $489,832 6% Prior Year Taxes $93,558 $75,000 $155,000 $140,000 ($15,000) -10% Penalties & Interest $81,436 $70,000 $100,000 $85,000 ($15,000) -15% Sales Tax $6,199,679 $6,076,425 $6,906,603 $7,695,003 $788,400 11% Additional Sales Tax $1,549,920 $1,519,106 $1,726,650 $1,923,750 $197,100 11% Mixed Drink Tax $85,659 $82,500 $82,500 $82,500 $0 0% TXU Electric $2,045,501 $1,500,000 $1,730,000 $1,600,000 ($130,000) -8% TXU Gas $399,624 $275,000 $325,000 $300,000 ($25,000) -8% Telephone Franchise $416,533 $425,000 $405,000 $405,000 $0 0% Sanitation Service $130,318 $130,000 $137,000 $137,000 $0 0% Recycling Franchise Fee $11,053 $10,200 $11,250 $11,250 $0 0% Cable Franchise Fee $295,858 $245,000 $295,000 $295,000 $0 0% W&S Franchise Tax $817,817 $769,391 $742,372 $816,991 $74,619 10% Swimming Pools $15,594 $15,000 $15,000 $15,000 $0 0% Municipal Court $3,053,890 $2,930,980 $3,086,500 $3,006,500 ($80,000) -3% Library Fees $48,506 $47,000 $46,500 $46,500 $0 0% Ambulance Fees $788,007 $780,000 $725,000 $725,000 $0 0% Jail Revenue $181,128 $140,000 $175,000 $175,000 $0 0% Contractor Regulatory License $55,800 $41,000 $47,500 $47,500 $0 0% Other Permits $25,394 $30,000 $33,500 $33,500 $0 0% Fire Permits $26,671 $32,000 $35,000 $35,000 $0 0% Health Permits $70,735 $67,000 $70,000 $70,000 $0 0% Minimum Housing $90,913 $91,000 $91,000 $91,000 $0 0% Misc. Permits and Fees $71,455 $58,500 $65,000 $65,000 $0 0% Building Permits $517,061 $400,000 $500,000 $500,000 $0 0% Interest Income $416,206 $405,000 $427,500 $450,000 $22,500 5% Miscellaneous $336,580 $20,500 $51,755 $18,000 ($33,755) -65% Auto Theft Task Force Grant $65,772 $65,722 $65,722 $73,706 $7,984 12% School Resource Officers $242,860 $250,146 $252,576 $265,205 $12,629 5% Alarm Revenue $32,485 $40,000 $40,000 $40,000 $0 0% Tower Lease $173,036 $204,709 $224,583 $214,585 ($9,998) -4% Betterment Contributions $21,574 $21,000 $21,000 $21,000 $0 0% Transfers $1,582,731 $1,530,411 $1,506,392 $1,581,011 $74,619 5% TOTAL REVENUES $27,625,395 $26,519,712 $28,268,025 $29,626,955 $1,358,930 5% Use of Prior Year Reserves $0 $2,160,788 $1,926,015 $3,666,084 $1,740,069 90% TOTAL RESOURCES $27,625,395 $28,680,500 $30,194,040 $33,293,039 $3,098,999 10% FY07-08 Miscellaneous 2%Licenses/Permits 3%Franchise Fees 12% Property Taxes 30%Sales & Uses Taxes 33% Transfers 5%Interest 2%Fines & Fees 13% -54- - 55 - General Fund FY 08 Revenue Assumptions Revenue Source Assumptions Property Taxes Projections are based on a proposed tax rate of .4700¢ Prior Year Taxes Based on three-year average collections. Penalties & Interest Based on three-year average collections. Sales Tax Projected flat with adjustments for known development Additional Sales Tax Based on 25% of projected sales tax revenues. Mixed Drink Tax Projected to remain flat with FY07 estimates. TU Electric Based on three-year average collections. Atmos Gas Based on three-year average collections. Telephone Access Line Fees Projected to remain flat with FY07 estimates. Sanitation Services Based on 5% of estimated monthly billings plus average monthly collections from direct billings. Recycling Franchise Fee Based on 5% of estimated monthly billings. Cable Franchise Fee Projected to remain flat with FY07 estimates Water & Sewer Franchise Tax Based on 5% of projected gross receipts. Swimming Pools Projected to remain flat with FY07 estimates. Municipal Court Based on three-year average collections Library Fees Projected to remain flat with FY07 estimates. Ambulance Fees Projected to remain flat with FY07 estimates Jail Revenue Projected to remain flat with FY07 estimates Contractors Regulatory License Projected to remain flat with FY07 estimates Other Permits Projected to remain flat with FY07 estimates Fire Permits Projected to remain flat with FY07 estimates Health Permits Projected to remain flat with FY07 estimates Minimum Housing Projected to remain flat with FY07 estimates Miscellaneous Permits and Fees Projected to remain flat with FY07 estimates Building Permits Projected to remain flat with FY07 estimates Food Handlers License Projected to remain flat with FY07 estimates Interest Income Based on average rate of return of 5%. Miscellaneous Based on three-year average collections. Police Program Reimbursements Projections are based on assigned officers’ current salary. School Police Reimbursements Based on $66,301 each for four patrol officers per contract. Alarm Revenue Projected to remain flat with FY07 estimates Tower Lease Revenue Based on actual lease payments. Betterment Contributions Projected to remain flat with FY07 estimates Transfers Based on 5% of water & drainage revenue. General Fund Multi-Year Analysis REVENUE ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED % DIFF FY07 SOURCE FY2004 FY2005 FY2006 FY2007* FY2008* TO FY08 Property Taxes $6,434,389 $7,442,282 $7,857,035 $8,427,122 $8,886,954 5.5% Franchise Fees $3,226,468 $3,326,641 $4,116,704 $3,645,622 $3,565,241 -2.2% Sales & Use Taxes $5,883,573 $6,157,831 $7,835,258 $8,715,753 $9,701,253 11.3% Fines & Fees $3,131,822 $3,643,844 $4,071,531 $4,033,000 $3,953,000 -2.0% Licenses & Permits $1,166,815 $911,916 $858,029 $842,000 $842,000 0.0% Interest Income $147,204 $210,303 $416,206 $427,500 $450,000 5.3% Int'govern./Misc. $1,942,431 $2,028,445 $2,470,632 $2,177,028 $2,228,507 2.4% TOTAL $21,932,703 $23,721,262 $27,625,395 $28,268,025 $29,626,955 4.8% Revenue Source - Percentage of General Fund Revenues Average Property Taxes 29% 31% 28% 30% 30% 29.45% Franchise Fees 15% 14% 15% 13% 12% 13.92% Sales & Use Taxes 27% 26% 28% 31% 33% 28.53% Fines & Fees 14% 15% 15% 14% 13% 14.60% Licenses & Permits 5% 4% 3% 3% 3% 3.84% Interest Income 1% 1% 2% 2% 2% 1.17% Int'govern./Misc. 9% 9% 9% 8% 8% 8.49% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% FY08 proposed revenues is a good example of this diversity since there will be less reliance on property taxes due to the 1/4¢ additional sales tax to lower property taxes. Through the years the trend shows property tax to be the largest source of revenues averaging 29.45% of the total. The sales tax trend is the second highest source on average at 28.53% and fines third at 14.60%. Franchise Fees make up approximately 13.92% of total revenues with other sources varying from 1% to 9%. *Note: The above graph shows total revenue for the General Fund. It does not include the use of excess reserves from prior fiscal years. 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. The trend indicates that these sources continue to diversify the revenue stream, therefore making the General fund less dependent on one revenue source. $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 FY2004 FY2005 FY2006 FY2007* FY2008* Property Taxes Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permits Interest Income Int'govern./Misc. -56- -57- The Cost of City Services Based on average home value of $137,094 each household will pay $515.47* in city taxes for the year, or $42.96 per month, to support these city services: 24 hour Police protection 24 hour Fire protection 24 hour Ambulance service Maintenance of all public streets and street lighting Library facility and service which circulates books and tapes Park facilities including softball fields and walking trails Recreational facilities including a gym, walking track, racquetball courts, and basketball court Animal Control services Environmental Health services Building Inspections and permitting services Code Enforcement services *$137,094 x 20% or $137,094-$27,418 = $109,675 $109,675 x .4700/100 = $515.47/year $515.47/ 12 months = $42.96 per month (Assumes 20% homestead exemption) of property. Since 1995, the average home value has continued to increase. Taxable FY05 FY06 FY07 FY08 Difference Value 0.495000 0.491777 0.489500 0.470000 From Prior Yr $80,000 $396.00 $393.42 $391.60 $376.00 ($15.60) $100,000 $495.00 $491.78 $489.50 $470.00 ($19.50) $125,000 $618.75 $614.72 $611.88 $587.50 ($24.38) Approximated Euless property values only. Category values do not include exemptions. These values are computed by the Tarrant Appraisal District based on annual valuation Average Home Value $81,211 $84,290 $88,606 $93,395 $100,968 $110,820 $118,437 $124,870 $129,689$132,567 $137,094 $70,000 $80,000 $90,000 $100,000 $110,000 $120,000 $130,000 $140,000 $150,000 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 TAX YEARAverage Value Typical Tax Bill $0 $100 $200 $300 $400 $500 $600 $700 Tax LiabilitiesDollars FY05 FY06 FY07 FY08 Homes valued at approximately $80,000 Homes valued at approximately $100,000 Homes valued at approximately $125,000 -58- Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $2,597,021,301 $2,487,233,700 Proposed Tax Rate per $100 Valuation 0.340341 0.129659 Estimated Tax Levy $8,838,728 $3,224,922 Est. Percent of Collection (O&M and I&S) 98.00% 100.00% Estimated Collections $8,661,954 $3,224,922 * Additional General Fund Rate Percent $ Amount Sales Tax Total Operating & Maintenance 0.340341 72.41% $8,661,954 $1,923,750 $10,585,704 Debt Service 0.129659 27.59% $3,224,922 $0 $3,224,922 TOTAL 0.470000 100.00% $11,886,876 $1,923,750 $13,810,626 Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 1999 0.347530 0.177224 0.524754 2000 0.356440 0.158314 0.514754 2001 0.336374 0.178380 0.514754 2002 0.311966 0.185288 0.497254 2003 0.298479 0.198775 0.497254 2004 0.309241 0.185759 0.495000 2005 0.331396 0.163604 0.495000 2006 0.340321 0.151456 0.491777 2007 0.343227 0.146273 0.489500 2008 0.340341 0.129659 0.470000 PROPERTY TAXES Estimated Revenues FY08 Proposed Fund Distribution Ten Year Breakdown of Tax Rate 0.000000 0.100000 0.200000 0.300000 0.400000 0.500000 0.600000 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008Cents Per $100 ValuationOperating Funds Interest & Sinking Funds From 1999 to 2008 the interest and sinking portion of the tax rate has decreased 27%, while the operating and maintenance portion of the tax rate has decreased by 2%. The tax rate ratio funding operations and interest & sinking has averaged 66% and 34%, respectively, from FY99 to FY08. - 59 - Overlapping Tax Liability Average Homeowner $0.470000 Euless 20% $0.139380 College 6% $0.266500 County 11% $1.303711 School* 53% $0.230397 Hospital 10% Historically, the City of Euless' portion of this tax liability has continued to decline. This information is utilized to determine the total tax liability of the average homeowner in the City of Euless. The current tax rates are shown. The total overlapping tax rate for our citizens is $2.409 for the 2008 fiscal year, with the City's share approximately 20% of the combined total. The average residential assessed valuation is estimated at $137,094. Based on this average value, the total overlapping tax liability for fiscal year 2008 is $3,303. SCHOOL: HEB ISD = 1.303 GC ISD = 1.290 -60- PROPERTY TAXES Direct and Overlapping Historical Property Tax Rates-Direct & Overlapping Fiscal Year Jr. College Hospital County City School TOTAL 1998 0.057690 0.234070 0.264836 0.524754 1.606257 2.687607 1999 0.106400 0.234070 0.264836 0.524754 1.606257 2.736317 2000 0.106410 0.234070 0.264836 0.514754 1.631800 2.751870 2001 0.106410 0.234070 0.274785 0.514754 1.677500 2.807519 2002 0.106410 0.234070 0.274785 0.497254 1.653000 2.765519 2003 0.139380 0.232400 0.272500 0.497254 1.711900 2.853434 2004 0.139380 0.235397 0.272500 0.495000 1.661600 2.803877 2005 0.139380 0.235397 0.272500 0.495000 1.710500 2.852777 2006 0.139380 0.235397 0.272500 0.491777 1.723000 2.862054 2007 0.139380 0.235397 0.272500 0.489500 1.597000 2.733777 2008 0.139380 0.230397 0.266500 0.470000 1.303711 2.409988 % Change Jr. College Hospital County City School TOTAL 1998 84.43% 0.00% 0.00% 0.00% 0.00% 1.81% 1999 0.01% 0.00% 0.00% -1.91% 1.59% 0.57% 2000 0.00% 0.00% 3.76% 0.00% 2.80% 2.02% 2001 0.00% 0.00% 0.00% -3.40% -1.46% -1.50% 2002 30.98% -0.71% -0.83% 0.00% 3.56% 3.18% 2003 0.00% 1.29% 0.00% -0.45% -2.94% -1.74% 2004 0.00% 0.00% 0.00% 0.00% 2.94% 1.74% 2005 0.00% 0.00% 0.00% -0.65% 0.73% 0.33% 2006 0.00% 0.00% 0.00% -0.46% -7.31% -4.48% 2007 0.00% -2.12% -2.20% -3.98% -18.36% -11.84% Ten Year Average Jr. College Hospital County City School TOTAL 1998-2007 11.54% -0.15% 0.07% -1.09% -1.84% -0.99% Over the last ten years, the City's tax rate has shown a 1% decrease. 0.0000 0.5000 1.0000 1.5000 2.0000 2.5000 3.0000 3.5000 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008Tax Rate (In Pennies)Jr. College Hospital County City School Per $100 Valuation -61- Property Tax Revenues YTD Collection Review As of 09/30/07 Revenue FY 07 FY 06 Amount % Type Collections Collections Difference Difference Current Year $11,801,183 $11,007,367 $793,816 7.2% Prior Year $429,493 $142,529 $286,964 201.3% Penalty & Int. $251,412 $116,718 $134,694 115.4% Total $12,482,089 $11,266,614 $1,215,475 10.8% Notes: Collections include General & Debt Service Funds. Property Tax Monthly Revenues Current Year Collections Report FY 07 FY 06 Amount % Month Collections Collections Difference Difference PY October $134,737 $127,476 $7,261 5.7% November $318,666 $337,433 ($18,767) -5.6% December $2,025,133 $2,868,543 ($843,410) -29.4% January $4,915,353 $4,527,912 $387,441 8.6% February $3,270,599 $2,609,078 $661,520 25.4% March $563,662 $99,742 $463,920 465.1% April $37,294 $37,974 ($680) -1.8% May $16,219 $0 $16,219 100.0% June $198,847 $180,139 $18,708 10.4% July $288,692 $153,774 $134,918 87.7% August $17,894 $29,788 ($11,894) -39.9% September $14,088 $35,507 ($21,419) -60.3% TOTAL $11,801,184 $11,007,368 $793,816 7.2% Note:Collections do not include Penalties or Interest Property Tax Monthly Revenues Current Year Collections $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEPT FY 06 FY 07 -62- 2004-05 % of 2005-06 % of 2006-07 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total Oct $359,755 $359,755 8% $402,349 $402,349 7% $528,551 $528,551 8% Nov $494,625 $854,380 18% $591,991 $994,340 17% $639,216 $1,167,767 17% Dec $367,378 $1,221,758 26% $425,716 $1,420,056 24% $468,489 $1,636,256 24% Jan $332,646 $1,554,404 33% $430,840 $1,850,896 31% $473,883 $2,110,139 30% Feb $460,593 $2,014,997 43% $620,272 $2,471,167 41% $654,079 $2,764,218 40% Mar $272,182 $2,287,179 48% $403,942 $2,875,110 48% $498,682 $3,262,900 47% Apr $316,335 $2,603,514 55% $397,655 $3,272,765 54% $536,250 $3,799,149 55% May $478,877 $3,082,391 65% $652,637 $3,925,402 65% $705,533 $4,504,682 65% Jun $364,501 $3,446,893 73% $494,479 $4,419,881 73% $546,239 $5,050,921 73% Jul $375,100 $3,821,993 81% $494,721 $4,914,602 82% $631,415 $5,682,337 82% Aug $501,168 $4,323,161 92% $634,539 $5,549,140 92% $662,815 $6,345,151 92% Sep $396,938 $4,720,098 100% $477,112 $6,026,252 100% $580,974 $6,926,126 100% AVG:$393,342 AVG:$502,188 AVG:$577,177 HI:$501,168 HI:$652,637 HI:$705,533 LO:$272,182 LO:$397,655 LO:$468,489 City of Euless Summary of General Fund Sales Tax General Sales Tax Revenue $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Months2004-05 2005-06 2006-07 -63- 2004-05 % of 2005-06 % of 2006-07 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total Oct $89,939 $89,939 8% $100,587 $100,587 7% $132,138 $132,138 8% Nov $123,656 $213,595 18% $147,998 $248,585 17% $159,804 $291,942 17% Dec $91,845 $305,440 26% $106,429 $355,014 24% $117,122 $409,064 24% Jan $83,161 $388,601 33% $107,710 $462,724 31% $118,471 $527,535 30% Feb $115,148 $503,749 43% $155,068 $617,792 41% $163,520 $691,054 40% Mar $68,045 $571,794 48% $100,986 $718,777 48% $124,670 $815,725 47% Apr $79,084 $650,878 55% $99,414 $818,191 54% $134,062 $949,787 55% May $119,719 $770,597 65% $163,159 $981,350 65% $176,383 $1,126,171 65% Jun $91,125 $861,722 73% $123,620 $1,104,970 73% $136,560 $1,262,730 73% Jul $93,775 $955,497 81% $123,680 $1,228,650 82% $157,854 $1,420,584 82% Aug $125,292 $1,080,789 92% $158,635 $1,387,285 92% $165,704 $1,586,288 92% Sep $99,234 $1,180,023 100% $119,278 $1,506,563 100% $145,244 $1,731,531 100% AVG:$98,335 AVG:$125,547 AVG:$144,294 HI:$125,292 HI:$163,159 HI:$176,383 LO:$68,045 LO:$99,414 LO:$117,122 City of Euless ¼ ¢ Additional Sales Tax 1/4 ¢ Additional Sales Tax Revenue $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 2004-05 2005-06 2006-07 -64- FY 04-05 FY 05-06 FY 06-07 % of % of % of Month MONTHLY Cumulative Total MONTHLY Cumulative Total MONTHLY Cumulative Total Oct $249,779 $249,779 9% $263,598 $263,598 8% $344,618 $344,618 10% Nov $230,971 $480,750 16% $222,193 $485,791 15% $204,139 $548,757 17% Dec $214,804 $695,554 24% $177,253 $663,045 20% $193,342 $742,099 22% Jan $287,393 $982,947 34% $305,820 $968,864 29% $294,752 $1,036,851 31% Feb $291,807 $1,274,754 44% $301,798 $1,270,663 38% $318,906 $1,355,758 41% Mar $285,942 $1,560,696 53% $282,637 $1,553,300 47% $335,637 $1,691,395 51% Apr $224,374 $1,785,070 61% $338,935 $1,892,235 57% $321,939 $2,013,334 61% May $220,282 $2,005,352 69% $237,083 $2,129,318 64% $278,645 $2,291,979 69% Jun $246,004 $2,251,357 77% $250,887 $2,380,205 72% $272,378 $2,564,357 77% Jul $208,537 $2,459,894 84% $250,121 $2,630,326 79% $277,552 $2,841,909 86% Aug $232,556 $2,692,450 92% $232,819 $2,863,145 86% $290,312 $3,132,221 94% Sep $234,699 $2,927,149 100% $190,748 $3,053,892 92% $186,061 $3,318,282 100% Total $2,927,149 $3,053,892 $3,318,282 Municipal Court Revenues MUNICIPAL COURT Monthly Revenues $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY 04-05 FY 05-06 FY 06-07 -65- FY04-05 FY05-06 FY06-07 MONTH City DFW Total City DFW Total City DFW Total OCT 2,885 413 3,298 3,789 572 4,361 2,963 173 3,136 NOV 3,192 301 3,493 3,171 520 3,691 2,325 223 2,548 DEC 3,047 388 3,435 3,043 317 3,360 2,980 212 3,192 JAN 3,275 428 3,703 3,694 826 4,520 2,957 218 3,175 FEB 2,880 200 3,080 3,248 516 3,764 3,395 233 3,628 MAR 3,008 357 3,365 4,011 571 4,582 3,235 308 3,543 APR 2,711 237 2,948 3,299 467 3,766 3,450 185 3,635 MAY 2,970 327 3,297 3,446 302 3,748 3,243 198 3,441 JUN 3,162 536 3,698 3,266 372 3,638 2,868 248 3,116 JUL 2,603 312 2,915 2,968 282 3,250 2,945 181 3,126 AUG 4,366 262 4,628 3,297 226 3,523 3,099 239 3,338 SEP 2,860 307 3,167 3,636 246 3,882 3,063 155 3,218 Total 36,959 4,068 41,027 40,868 5,217 46,085 36,523 2,573 39,096 % of Total 90.1% 9.9% 100.0% 88.7% 11.3% 100.0% 93.4% 6.6% 100.0% City Of Euless Municipal Court Case Volume Analysis Municipal Court Monthly Cases Filed 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 5,000 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Comparison of FY06 to FY07 DFW Airport City of Euless FY 06 Totals -66- Summary of Gross Receipts Revenues As of 09/30/07 Budget Actual % Budget Actual % FY 07 FY 07 Actual/Budget FY 06 FY 06 Actual/Actual Gross Receipt Taxes TXU Electric $1,500,000 $1,687,809 112.5% $1,485,000 $1,687,314 0.0% Atmos Energy Gas 275,000 338,087 122.9% 213,000 399,624 -15.4% Telephone 425,000 407,428 95.9% 450,000 416,533 -2.2% Sanitation/Direct Bill 130,000 143,526 110.4% 130,000 130,318 10.1% Recycling Franchise 10,200 11,281 110.6% 10,200 11,053 2.1% Cable TV 245,000 313,754 128.1% 230,000 295,858 6.0% W & S Franchise 769,391 718,070 93.3% 705,142 817,817 -12.2% Total Franchise Taxes $3,354,591 $3,619,955 107.9% $3,223,342 $3,758,517 -3.7% * TXU makes quarterly payments for Electric fees, which is based on kilowatt hours provided to customers within the City of Euless. This source represents 5.66% of the General Fund budgeted revenues. * Gas payments are equal to 4% of their gross receipts on a quarterly basis. These receipts represent 1.04% of the General Fund budgeted revenues. * Telephone companies make payments based on a fee per number of access lines. This source represents 1.60% of General Fund budgeted revenues. * Allied makes monthly payments which are equal to 5% of gross receipts. These receipts represent .49% of the General Fund budgeted revenues. * Recycling billing fees are levied by the city. Currently, our contract with Community Waste Disposal allows for 5% of gross receipts to be paid on a monthly basis. This source represents 0.04% of the General Fund budgeted revenues. * Revenue from the cable company is 5% of gross receipts on a quarterly basis. This source represents .92% of the General Fund budgeted revenues. * Water and Sewer fees are determined by an ordinance set by City Council. Our current rate is 5% of gross receipts collected for water and sewer utilities. This source represents a steady income level from month to month and is 2.90% of the General Fund revenues. 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 3.7% less than prior year. This is mainly due to slightly lower Atmos Energy and W&S franchise fees. -67- FY 04-05 % of % of % of Month MONTHLY YTD Total MONTHLY YTD Total MONTHLY YTD Total Oct $54,371 $54,371 6% $56,513 $56,513 7% $67,121 $67,121 8% Nov $44,265 $98,636 11% $61,549 $118,061 14% $53,109 $120,230 15% Dec $82,608 $181,244 20% $75,520 $193,581 23% $61,661 $181,891 22% Jan $75,704 $256,948 28% $75,863 $269,445 31% $51,464 $233,355 28% Feb $64,714 $321,662 35% $46,207 $315,652 37% $102,063 $335,418 41% Mar $94,428 $416,090 46% $53,772 $369,423 43% $106,068 $441,487 53% Apr $74,218 $490,308 54% $47,063 $416,486 49% $51,106 $492,593 60% May $97,891 $588,199 65% $87,738 $504,224 59% $73,980 $566,573 69% Jun $95,079 $683,277 75% $73,089 $577,313 67% $61,760 $628,333 76% Jul $76,589 $759,866 83% $63,454 $640,767 75% $72,229 $700,562 85% Aug $82,201 $842,067 92% $169,410 $810,177 94% $56,608 $757,169 92% Sep $69,851 $911,918 100% $47,850 $858,028 100% $69,078 $826,247 100% Total $911,918 $858,028 $826,247 FY 06-07 DEVELOPMENT REVENUE SUMMARY FY 05-06 Development Monthly Revenues $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep FY 04-05 FY 05-06 FY 06-07 -68- General Fund Expenditures $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY07* FY07* Expenditures FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 City Council $37,761 $49,375 $49,375 $49,375 $0 0% Administration $266,562 $329,070 $329,070 $303,922 ($25,148) -8% City Secretary $271,571 $294,710 $294,710 $322,525 $27,815 9% Communications/Marketing $11,982 $17,273 $17,273 $17,273 $0 0% Information Services $222,947 $281,914 $281,914 $298,161 $16,247 6% Personnel $237,640 $315,601 $315,601 $315,589 ($12) 0% Facility Maintenance $690,178 $702,272 $702,272 $785,070 $82,798 12% Library $669,677 $738,077 $738,077 $770,907 $32,830 4% Total - Admin. $2,408,318 $2,728,292 $2,728,292 $2,862,822 $134,530 5% Finance/Budget $212,400 $219,580 $219,580 $239,170 $19,590 9% Municipal Court $576,471 $709,824 $709,824 $707,717 ($2,107) 0% Accounting $232,441 $299,783 $299,783 $310,014 $10,231 3% Purchasing $61,260 $68,451 $68,451 $74,793 $6,342 9% Total - Finance $1,082,572 $1,297,638 $1,297,638 $1,331,694 $34,056 3% Police Administration $384,870 $424,813 $424,813 $497,652 $72,839 17% Police Patrol $4,038,754 $4,260,805 $4,260,805 $4,441,420 $180,615 4% Police CID $1,271,936 $1,369,147 $1,369,147 $1,443,483 $74,336 5% Police Service $1,408,788 $1,644,067 $1,644,067 $1,811,266 $167,199 10% Police Detention $995,645 $1,078,952 $1,078,952 $1,147,550 $68,598 6% Emergency Management $3,004 $16,030 $16,030 $21,446 $5,416 34% Total-Police $8,102,997 $8,793,814 $8,793,814 $9,362,817 $569,003 6% Fire Marshal/Education $301,979 $368,234 $370,306 $434,324 $64,018 17% Fire Administration $365,110 $394,023 $394,023 $416,142 $22,119 6% EMS/Suppression $4,926,892 $5,802,308 $5,808,308 $6,234,479 $426,171 7% Total-Fire $5,593,981 $6,564,565 $6,572,637 $7,084,945 $512,308 8% Planning & Development $287,635 $321,105 $321,105 $340,566 $19,461 6% Inspection Services $480,180 $535,731 $535,731 $552,784 $17,053 3% Environmental Health $101,938 $126,233 $126,233 $135,247 $9,014 7% Total-Development $869,753 $983,069 $983,069 $1,028,597 $45,528 5% Leisure Services $568,074 $584,494 $584,494 $639,471 $54,977 9% Parks $1,231,630 $1,345,036 $1,345,036 $1,402,819 $57,783 4% Swimming Pools $82,235 $89,126 $89,126 $104,940 $15,814 18% Projects/Special Events $93,490 $100,211 $100,211 $110,967 $10,756 11% Recreation Admin. $81,092 $64,984 $64,984 $68,123 $3,139 5% Total-Community Services $2,056,521 $2,183,851 $2,183,851 $2,326,320 $142,469 7% Street Maintenance $656,964 $738,198 $738,198 $961,629 $223,431 30% Animal Control $236,214 $253,885 $253,885 $269,093 $15,208 6% City Engineer $130,074 $153,591 $153,591 $160,782 $7,191 5% Total - Public Works $1,023,252 $1,145,674 $1,145,674 $1,391,504 $245,830 21% Legal Services $102,151 $105,000 $105,000 $105,000 $0 0% Non-Departmental $3,004,632 $2,830,893 $2,985,552 $4,089,203 $1,103,651 37% Betterment $22,404 $22,000 $22,000 $22,000 $0 0% Total - Non-Depart. $3,129,187 $2,957,893 $3,112,552 $4,216,203 $1,103,651 35% Total Operating $24,266,581 $26,654,796 $26,817,527 $29,604,902 $2,787,375 10% One-Time Capital Purchases $660,759 $2,160,788 $1,926,015 $3,666,084 $1,740,069 90% Total Expenditures $24,927,340 $28,815,584 $28,743,542 $33,270,986 $4,527,444 16% FY07-08 Capital 11% Fire 21%Admin. 9% Finance 4%Public Works 4%Community Srvc. 7% Non-Depart 13% Development 3% Police 28% - 69 - GENERAL FUND Department FY06 Actual FY07 Budget FY07 Estimated FY08 Proposed City Council/Administration Personnel $1,557,156 $1,810,569 $1,810,569 $1,864,733 Operations $832,387 $898,948 $897,948 $980,402 Capital $0 $0 $1,000 $0 Transfers $18,775 $18,775 $18,775 $17,687 TOTAL $2,408,318 $2,728,292 $2,728,292 $2,862,822 Fiscal & Administrative Services Personnel $937,862 $1,135,097 $1,135,097 $1,157,931 Operations $144,710 $162,541 $162,541 $173,763 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $1,082,572 $1,297,638 $1,297,638 $1,331,694 Police Personnel $7,610,780 $8,227,932 $8,227,932 $8,779,735 Operations $331,811 $388,951 $388,951 $428,303 Capital ($634) $12,500 $12,500 $12,500 Transfers $161,040 $164,431 $164,431 $142,279 TOTAL $8,102,997 $8,793,814 $8,793,814 $9,362,817 Fire Personnel $5,235,458 $6,108,294 $6,109,864 $6,593,765 Operations $216,896 $282,887 $289,389 $298,268 Capital $3,788 $4,250 $4,250 $4,250 Transfers $137,839 $169,134 $169,134 $188,662 TOTAL $5,593,981 $6,564,565 $6,572,637 $7,084,945 Planning & Development Personnel $809,574 $883,580 $883,580 $927,743 Operations $49,954 $90,075 $90,075 $93,261 Capital $0 $0 $0 $0 Transfers $10,225 $9,414 $9,414 $7,593 TOTAL $869,753 $983,069 $983,069 $1,028,597 Community Services Personnel $1,646,787 $1,749,317 $1,749,317 $1,873,840 Operations $348,859 $369,415 $369,415 $387,905 Capital $167 $0 $0 $0 Transfers $60,708 $65,119 $65,119 $64,575 TOTAL $2,056,521 $2,183,851 $2,183,851 $2,326,320 Public Works Personnel $713,916 $824,690 $824,690 $878,726 Operations $219,853 $228,600 $228,600 $228,400 Capital $0 $0 $0 $200,000 Transfers $89,483 $92,384 $92,384 $84,378 TOTAL $1,023,252 $1,145,674 $1,145,674 $1,391,504 Nondepartmental Personnel $109,322 $306,813 $306,813 $347,328 Operations $2,771,469 $3,001,636 $3,142,739 $3,648,875 Capital $660,759 $1,364,925 $1,351,015 $1,865,550 Transfers $239,022 $445,307 $238,000 $2,020,534 TOTAL $3,780,572 $5,118,681 $5,038,567 $7,882,287 FUND TOTAL $24,917,966 $28,815,584 $28,743,542 $33,270,986 - 70 - YEAR PERSONNEL OPERATING CAPITAL TOTAL 1998 $12,564,363 $3,608,107 $730,267 $16,902,737 1999 $13,410,021 $3,248,697 $486,938 $17,145,656 2000 $13,964,094 $3,359,458 $455,139 $17,778,691 2001 $14,843,006 $3,477,883 $820,361 $19,141,250 2002 $15,976,581 $3,938,623 $941,449 $20,856,653 2003 $16,553,590 $4,785,538 $857,825 $22,196,953 2004 $17,043,719 $4,629,528 $759,878 $22,433,125 2005 $17,595,054 $4,638,697 $630,922 $22,864,673 2006 $18,620,855 $5,633,031 $664,080 $24,917,966 2007 Est $21,047,862 $6,326,915 $1,368,765 $28,743,542 2008 Prop $22,423,801 $8,764,885 $2,082,300 $33,270,986 General Fund Expenditures Multi -Year Comparison $0 $4,000,000 $8,000,000 $12,000,000 $16,000,000 $20,000,000 $24,000,000 $28,000,000 $32,000,000 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Est 2008 Prop PERSONNEL OPERATING CAPITAL Although operating costs have increased in total dollars, they represent 26% of the total general fund budget. Capital costs within the general fund vary from year to year, depending on capital needs. Although increasing in total dollars, personnel costs represents approximately 67% of the general fund budget. -71- 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Population 42,900 44,700 45,500 46,166 47,950 49,750 49,950 50,750 52,900 53,400 Actual Actual Actual Actual Actual Actual Actual Actual Estimated Proposed Library 569,152 685,206 682,611 783,534 762,461 743,528 666,647 669,677 738,077 770,907 Per Capita $13 $15 $15 $17 $16 $15 $13 $13 $14 $14 Streets 701,840 746,978 734,672 750,218 715,877 766,030 670,732 656,964 738,198 961,629 Per Capita $16 $17 $16 $16 $15 $15 $13 $13 $14 $18 Police 5,786,258 5,991,244 6,380,465 6,943,669 6,871,754 7,048,659 7,593,673 8,102,997 8,793,814 9,362,817 Per Capita $135 $134 $140 $150 $143 $142 $152 $160 $166 $175 Fire 3,683,591 3,902,992 4,242,251 4,567,674 4,744,833 5,087,833 5,304,286 5,593,981 6,572,637 7,084,945 Per Capita $86 $87 $93 $99 $99 $102 $106 $110 $124 $133 Health 118,460 54,195 56,355 106,342 150,558 113,051 100,018 101,938 126,233 135,247 Per Capita $3 $1 $1 $2 $3 $2 $2 $2 $2 $3 Parks/Recreation 1,490,037 1,625,882 1,723,806 1,899,112 1,882,193 1,894,982 1,937,013 2,056,521 2,183,851 2,326,320 Per Capita $35 $36 $38 $41 $39 $38 $39 $41 $41 $44 REVENUES General Fund 15,816,464 16,466,077 18,551,928 18,449,978 20,027,777 19,983,303 22,241,496 26,042,664 28,687,648 31,712,028 Transfers 656,119 698,968 723,842 1,136,161 1,391,828 1,402,285 1,479,766 1,582,731 1,506,392 1,581,011 Total 16,472,583 17,165,045 19,275,770 19,586,139 21,419,605 21,385,588 23,721,262 27,625,395 30,194,040 33,293,039 Per Capita $384 $384 $424 $424 $447 $430 $475 $544 $571 $623 CONSUMER PRICE INDEX U.S. 160.2 164.7 170.4 174.8 176.1 179.1 184.3 188.9 189.6 205.9 D/FW Metroplex 154.3 159.6 166.8 172.6 183.9 189.4 195.4 198.8 201.5 198.5 GENERAL FUND EXPENDITURES PER CAPITA EXPENDITURES Department As population has continued to escalate, so has the demand for City services. Over the past ten years, growth is evident in an attempt to provide quality services to all Euless residents. Expenditures for police and fire protection have increased 62% and 92% respectively (per Capita increase: $135-$175 and $86-$133). While user fees have increased, so has library services, thus expenditures have increase by 35% (Per Capita increase $13-$14). Health services has increased 14% through the years. In an attempt to provide a higher quality of life for the citizens of Euless, expansion in the parks system and in the recreation system has resulted in an 56% increase in expenditures (per Capita increase: $35-$44). Maintenance and repair of city streets have resulted in an increase of 37%. This excludes the $300,000 set aside for street overlay annually. 0 2,000,000 4,000,000 6,000,000 8,000,000 10,000,000 12,000,000 14,000,000 16,000,000 18,000,000 20,000,000 22,000,000 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Library Streets Parks/Recreation Health Fire Police -72- Water & Sewer Revenues $ Diff % Diff. Water & Sewer Actual Budget Estimated Proposed FY07* FY07* Revenues FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Interest Income $269,649 $225,000 $237,500 $275,000 $37,500 16% Sanitation $113,930 $121,000 $125,000 $125,000 $0 0% Water Service $9,982,157 $9,244,532 $8,863,034 $9,840,209 $977,175 11% Sewer Service $5,116,248 $5,068,823 $4,805,439 $5,314,340 $508,901 11% New Meters^ $46,417 $52,000 $52,000 $52,000 $0 0% Reconnect Fees^ $122,639 $117,000 $117,000 $117,000 $0 0% Inspection Fees^ $95,662 $25,000 $100,000 $70,000 ($30,000) -30% W/S Miscellaneous^ $64,791 $25,000 $217,000 $25,000 ($192,000) -88% Penalties $279,559 $245,000 $255,000 $255,000 $0 0% Initiations/Transfer Fees^ $33,225 $34,000 $34,000 $34,000 $0 0% Recycling Fees $209,508 $220,000 $220,000 $220,000 $0 0% Contributed Capital $288,747 $0 $0 $0 $0 0% Transfers^ $222,070 $10,465 $10,465 $232,565 $222,100 2122% TOTAL REVENUES $16,844,602 $15,387,820 $15,036,438 $16,560,114 $1,523,676 10% Use of Prior Year Reserves $0 $993,893 $830,313 $368,100 ($462,213) -56% TOTAL RESOURCES $16,844,602 $16,381,713 $15,866,751 $16,928,214 $1,061,463 7% The above graph shows the sources of revenues in the Water & Sewer Fund which are generated by services provided to the citizens of Euless by the Recycling, Public Works, Inspections,and Water Departments. The "Other" amount of $530,565 represents 3% of total revenues and is an aggregate of several revenue sources as indicated in the chart below. The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and Sewer 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. FY07-08 Interest 2%Other^ 3%Sanitation 1% Water 59% Penalties 2% Recycling 1% Sewer 32% - 73 - -74- Water & Sewer Fund FY 08 Revenue Assumptions Revenue Source Assumptions Interest Income Based on average rate of return of 5%. Sanitation Services Based on 5% of average monthly billings. Water Service Based on 2% growth in volume over a three year average with a proposed 17¢ TRA pass-through. Sewer Service Based on 2% growth in volume over a three year average with a proposed 21¢ TRA pass-through. Sale of New Meters Projected to remain flat with FY07 estimates. Reconnect Fees Projected to remain flat with FY07 estimates. Inspection Fees Projected to remain flat with FY07 estimates. Water & Sewer Miscellaneous Projected to remain flat with FY07 budget. Penalties Based on three-year average collections. Initiation & Transfer Fees Based on three-year average collections. Recycling Fees Based on average monthly billings less 5% franchise fee. Water & Sewer Expenditures $ Diff % Diff. Water & Sewer Actual Budget Estimated Proposed FY07* FY07* Expenditures FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Water Office $305,560 $323,926 $323,926 $363,135 $39,209 12% Total-Finance $305,560 $323,926 $323,926 $363,135 $39,209 12% City Engineer $413,546 $532,044 $532,044 $562,380 $30,336 6% Water Production $5,580,763 $5,114,116 $5,464,033 $5,580,469 $116,436 2% Water Distribution $533,906 $587,708 $587,708 $621,555 $33,847 6% Sewer & Treatment $2,015,991 $2,151,644 $2,290,968 $2,284,830 ($6,138) 0% Meter Reading $45,733 $57,575 $57,575 $59,724 $2,149 4% Total-Public Works $8,589,939 $8,443,087 $8,932,328 $9,108,958 $176,630 2% Recycling $82,051 $95,551 $95,551 $98,370 $2,819 3% GIS $336,998 $419,917 $419,917 $455,182 $35,265 8% Legal Services $57,151 $75,000 $75,000 $75,000 $0 0% Non-Departmental $7,532,954 $5,998,814 $5,924,950 $6,230,885 $305,935 5% Total-Non Departmental $8,009,154 $6,589,282 $6,515,418 $6,859,437 $344,019 5% One-Time Capital Purchases $316,997 $993,893 $830,313 $368,100 ($462,213) -56% Total Expenditures $17,221,650 $16,350,188 $16,601,985 $16,699,630 $97,645 1% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Sewer Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Non-departmental includes capital expenditures. The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the increases and decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and sewer utility system. FY07-08 Non-Depart. 41% Water Production 35%Sewer & Treatment 14%Water Distribution 4% Finance 2%Public Works 4% - 75 - WATER & SEWER FUND Department FY06 Actual FY07 Budget FY07 Estimated FY08 Proposed Water Department Personnel $203,609 $222,501 $222,501 $255,735 Operations $101,951 $101,425 $101,425 $107,400 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $305,560 $323,926 $323,926 $363,135 Public Works Personnel $1,745,295 $1,939,376 $2,245,733 $2,084,862 Operations $6,626,910 $6,236,079 $6,725,320 $6,761,107 Capital $163,869 $212,100 $221,200 $52,000 Transfers $53,865 $55,532 $55,532 $210,989 TOTAL $8,589,939 $8,443,087 $9,247,785 $9,108,958 Nondepartmental Personnel $949,703 $1,044,456 $715,690 $1,137,518 Operations $3,316,961 $2,183,051 $2,156,032 $2,307,566 Capital $330,692 $757,993 $585,313 $405,700 Transfers $3,728,795 $3,597,675 $3,573,239 $3,376,753 TOTAL $8,326,151 $7,583,175 $7,030,274 $7,227,537 FUND TOTAL $17,221,650 $16,350,188 $16,601,985 $16,699,630 - 76 - YEAR PERSONNEL OPERATING CAPITAL TOTAL 1998 $1,833,202 $9,058,964 $297,634 $11,189,800 1999 $2,039,126 $8,607,881 $702,787 $11,349,794 2000 $2,166,023 $10,173,558 $350,385 $12,689,966 2001 $2,320,011 $10,842,250 $511,649 $13,673,910 2002 $2,384,665 $11,532,605 $227,747 $14,145,017 2003 $2,602,586 $10,502,741 $240,760 $13,346,087 2004 $2,696,176 $12,526,696 $469,410 $15,692,282 2005 $2,766,394 $11,932,462 $439,123 $15,137,979 2006 $2,898,607 $13,828,482 $494,561 $17,221,650 2007 Est $3,183,924 $12,611,548 $806,513 $16,601,985 2008 Prop $3,478,115 $12,763,815 $457,700 $16,699,630 Water & Sewer Expenditures Multi-Year Comparison $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 Est 2008 Prop PERSONNEL OPERATING CAPITAL Although increasing in total dollars, operating costs have decreased from 81% of fund expenditures in FY98 to 76% in FY08. Capital Costs within the Water and Sewer Fund vary from year to year depending on Capital needs. These expenses are used to fund one-time capital purchases. Although increasing significantly in total dollars, personnel costs for the Water and Sewer fund continue to average between 16 to 20% of the total budget. -77- All Other Enterprise Operating Funds $ Diff % Diff. Enterprise Actual Budget Estimated Proposed FY07* FY07* Funds FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Service Center Fund: Resources* $1,041,869 $1,195,841 $1,178,268 $1,204,640 $26,372 2% Expenditures $1,040,380 $1,195,841 $1,177,456 $1,204,640 $27,184 2% Drainage Utility System: Resources* $722,233 $1,005,000 $1,005,000 $983,000 ($22,000) -2% Expenditures $919,659 $964,775 $967,537 $963,608 ($3,929)0% Recreation Classes: Resources* $420,077 $448,325 $447,219 $386,650 ($60,569) -14% Expenditures $405,818 $420,612 $418,999 $379,154 ($39,845) -10% Arbor Daze: Resources* $7,932 $41,500 $57,413 $60,250 $2,837 5% Expenditures $729 $37,500 $57,413 $60,250 $2,837 5% Softball Complex: Resources* $991,094 $1,028,694 $954,813 $1,046,604 $91,791 10% Expenditures $1,124,840 $950,709 $954,813 $1,046,072 $91,259 10% Golf Course: Resources* $4,104,059 $3,495,570 $4,091,330 $3,884,900 ($206,430) -5% Expenditures $4,137,705 $3,388,680 $3,512,330 $3,809,284 $296,954 8% Parks at Texas Star Resources* $240,891 $342,650 $402,800 $343,400 ($59,400) -15% Expenditures $391,311 $322,684 $322,147 $311,566 ($10,581) -3% *Includes use of excess reserves as available resources The Recreation classes fund is used to account for the operation of recreational programs, activities and special events which are offered to Euless citizens and other groups on a fee basis. The popular Euless Arbor Daze festival which is held every spring is funded by sponsorships, booth rentals, and coupon sales. The Golf Course, Softball World, and the Parks at Texas Star funds are used to account for the operations and maintenance of the Texas Star Sports Complex which is supported primarily by user charges. These charts represent the revenues and expenditures for all other enterprise operating funds within the Annual Operating and Capital Budget for the City of Euless. 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 is funded by transfers from the Water and Sewer fund and is responsible for the maintenance of the City's motor vehicles. The Drainage fund is supported primarily by user charges and is used to account for the acquisition, operation, and maintenance of a municipal drainage utility system. - 78 - Special Revenue Operating Funds $ Diff % Diff. Special Revenue Actual Budget Estimated Proposed FY07* FY07* Funds FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Hotel/Motel: Resources* $221,016 $239,000 $254,801 $221,250 ($33,551) -13% Expenditures $161,956 $217,775 $217,496 $217,099 ($397) 0% Juvenile Case: Resources $0 $0 $48,000 $52,000 $4,000 8% Expenditures $0 $0 $47,046 $51,277 $4,231 9% Half Cent Sales Tax: Resources* $3,195,041 $3,957,599 $4,257,425 $6,245,948 $1,988,523 47% Expenditures $2,607,128 $3,681,532 $3,565,439 $5,430,351 $1,864,912 52% Crime Control District: Resources* $1,473,061 $1,711,875 $1,888,111 $2,214,282 $326,171 17% Expenditures $1,287,902 $1,703,524 $1,721,360 $2,209,523 $488,163 28% Drug Enforcement Agency: Resources $90,170 $6,750 $18,300 $13,750 ($4,550) -25% Expenditures $12,067 $6,750 $13,300 $8,750 ($4,550) -34% Police Grants: Resources $140,376 $106,000 $106,000 $92,351 ($13,649) -13% Expenditures $119,457 $106,000 $106,000 $92,351 ($13,649) -13% Car Rental Tax: Resources* $12,903,013 $11,748,686 $13,588,542 $20,199,167 $6,610,625 49% Expenditures $14,276,337 $9,012,590 $10,145,923 $17,396,126 $7,250,203 71% *Includes use of excess reserves as available resources The Crime Control and Prevention district is a special purpose district approved by voters in FY96 to be funded by an additional 1/4¢ sales tax to provide needed crime programs including additional personnel and equipment. The DEA fund is supported by proceeds from the sale of assets seized in connection with drug arrests. Revenues are used solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. The Police grant funds are supported by state and federal grant programs. These funds can be used to provide overtime associated with speed and DWI grants, and other police related expenditures. The Car Rental Tax fund is supported by a5%tax approved by voters in 1999 to be charged on any short-term motor vehicle rental. These funds can be used for any general governmental purpose. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. This chart represent the revenues and expenditures for all Special Revenue funds within the Annual Operating and Capital Budget for the City of Euless. Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Hotel/Motel fund is supported by occupancy tax revenues from area hotels. These funds are used primarily for the promotion and advertisement of the City of Euless. The Half-Cent Sales Tax fund is supported by a 1/2¢ sales tax increase approved by voters in FY93. These funds are mandated by City Council and are dedicated to cultural, recreational, and economic development activities within the City of Euless. To date, this fund has provided funding for a new library facility, construction of youth facilities at the Parks at Texas Star, economic development incentives, and improvements to several city parks. The Juvenile Case Fund was created in FY 2007 to account for new court fees enacted by the legislature, which allowed the city to hire a full-time clerk to handle juvenile cases. - 79 - 2004-05 % of 2005-06 % of 2006-07 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total Oct $179,878 $179,878 8% $201,175 $201,175 7% $264,276 $264,276 8% Nov $247,313 $427,191 18% $295,995 $497,170 17% $319,608 $583,884 17% Dec $183,689 $610,880 26% $212,858 $710,028 24% $234,245 $818,128 24% Jan $166,323 $777,203 33% $215,420 $925,448 31% $236,941 $1,055,070 30% Feb $230,297 $1,007,500 43% $310,136 $1,235,584 41% $327,039 $1,382,109 40% Mar $136,091 $1,143,591 48% $201,971 $1,437,555 48% $249,341 $1,631,450 47% Apr $158,167 $1,301,758 55% $198,828 $1,636,382 54% $268,125 $1,899,575 55% May $239,439 $1,541,197 65% $326,318 $1,962,701 65% $352,767 $2,252,341 65% Jun $182,251 $1,723,448 73% $247,239 $2,209,940 73% $273,119 $2,525,461 73% Jul $187,550 $1,910,998 81% $247,361 $2,457,301 82% $315,708 $2,841,168 82% Aug $250,584 $2,161,582 92% $317,269 $2,774,570 92% $331,407 $3,172,576 92% Sep $198,469 $2,360,051 100% $238,556 $3,013,126 100% $290,487 $3,463,063 100% AVG:$196,671 AVG:$251,094 AVG:$288,589 HI:$250,584 HI:$326,318 HI:$352,767 LO:$136,091 LO:$198,828 LO:$234,245 Summary of 1/2 Cent Sales Tax City of Euless ½¢ Sales Tax Revenue $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Months2004-05 2005-06 2006-07 -80- 2004-05 % of 2005-06 % of 2006-07 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total Oct $89,170 $89,170 8% $97,182 $97,182 7% $124,665 $124,665 8% Nov $105,812 $194,982 17% $126,384 $223,566 16% $132,232 $256,897 16% Dec $94,266 $289,248 26% $103,073 $326,639 23% $113,392 $370,289 23% Jan $82,855 $372,103 33% $107,298 $433,936 31% $115,878 $486,168 30% Feb $97,272 $469,375 42% $133,279 $567,215 40% $146,083 $632,250 39% Mar $66,535 $535,910 48% $99,474 $666,689 47% $119,447 $751,697 47% Apr $78,422 $614,332 55% $98,461 $765,150 54% $128,544 $880,241 55% May $102,395 $716,727 64% $144,059 $909,210 64% $156,791 $1,037,032 65% Jun $91,730 $808,457 72% $134,453 $1,043,662 73% $117,820 $1,154,852 72% Jul $93,789 $902,246 81% $123,286 $1,166,949 82% $155,082 $1,309,934 82% Aug $112,697 $1,014,943 91% $140,892 $1,307,840 92% $152,845 $1,462,779 91% Sep $100,350 $1,115,293 100% $113,355 $1,421,195 100% $140,638 $1,603,417 100% AVG:$92,941 AVG:$118,433 AVG:$133,618 HI:$112,697 HI:$144,059 HI:$156,791 LO:$66,535 LO:$97,182 LO:$113,392 City of Euless ¼ ¢ Crime Sales Tax 1/4 ¢ Crime Sales Tax Revenue $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 2004-05 2005-06 2006-07 -81- 2004-2005 % of 2005-2006 % of 2006-2007 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total OCT $857,629 $857,629 8% $937,560 $937,560 8% $1,080,005 $1,080,005 8% NOV $873,317 $1,730,947 16% $912,923 $1,850,483 15% $1,022,721 $2,102,726 16% DEC $979,487 $2,710,434 25% $1,108,166 $2,958,650 24% $1,143,951 $3,246,678 25% JAN $892,987 $3,603,421 34% $1,046,003 $4,004,653 32% $1,109,693 $4,356,371 34% FEB $809,351 $4,412,772 41% $952,571 $4,957,224 40% $979,136 $5,335,507 41% MAR $759,715 $5,172,487 48% $897,754 $5,854,979 47% $938,436 $6,273,943 49% APR $830,478 $6,002,965 56% $948,507 $6,803,486 55% $988,143 $7,262,086 56% MAY $946,087 $6,949,052 65% $1,186,577 $7,990,064 65% $1,170,567 $8,432,653 66% JUN $971,651 $7,920,703 74% $1,077,219 $9,067,282 74% $1,104,866 $9,537,518 74% JUL $952,646 $8,873,350 83% $1,150,261 $10,217,544 83% $1,161,606 $10,699,124 83% AUG $944,417 $9,817,766 92% $1,137,566 $11,355,110 92% $1,101,462 $11,800,586 92% SEP $904,596 $10,722,362 100% $973,018 $12,328,127 100% $1,058,249 $12,858,835 100% AVG:$893,530 AVG:$1,027,344 AVG:$1,071,570 HI:$979,487 HI:$1,186,577 HI:$1,170,567 LO:$759,715 LO:$897,754 LO:$938,436 City Of Euless Short-Term Motor Vehicle Rental Tax This 5% tax is imposed only on the short-term rental of self-propelledmotor vehicles including passenger cars, vans, sports utility vehicles, and light trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton. The tax was effective February 1, 2000. Of the amount collected, two-thirds is due to Dallas and Ft. Worth. MOTOR VEHICLE RENTAL TAX REVENUES $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP 2004-2005 2005-2006 2006-2007 -82- Internal Service Operating Funds $ Diff % Diff. Internal Service Actual Budget Estimated Proposed FY07* FY07* Funds FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 Equipment Replacement: Resources* $909,574 $1,440,500 $1,440,500 $1,452,613 $12,113 1% Expenses $643,523 $1,440,500 $1,440,500 $731,065 ($709,435) -49% Insurance: Resources $4,384,519 $4,059,288 $4,102,288 $4,496,306 $394,018 10% Expenditures $3,533,848 $4,055,747 $4,058,712 $4,345,969 $287,257 7% Risk Management: Resources $744,606 $743,521 $756,521 $762,689 $6,168 1% Expenditures $581,208 $734,957 $737,990 $759,887 $21,897 3% *Includes use of excess reserves as available resources The Risk Management fund is used to account for the revenues and expenditures applicable to the self-insurance program used for Worker's Compensation, general liability, and property claims. This chart represent the revenues and expenditures for all Internal Service funds within the Annual Operating and Capital Budget for the City of Euless. 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 accounts for the accumulation of funds from user departments which is dedicated to replacing existing equipment and motor vehicles. The Insurance fund is supported by internal transfers from individual departments, as well as contributions from City employees. The money is used to account for the expenses resulting from employees' health claims. - 83 - Debt Service Operating Funds $ Diff % Diff. Debt Service Actual Budget Estimated Proposed FY07* FY07* Funds FY 06 FY 07 FY 07* FY 08 to FY08 to FY08 General Obligation Debt Resources* $8,742,680 $3,814,717 $3,714,717 $3,648,354 ($66,363) -2% Expenditures: $8,811,534 $3,709,724 $3,709,724 $3,543,372 ($166,352) -4% Star Center Debt Resources* $990,292 $1,073,585 $993,519 $990,557 ($2,962) 0% Expenditures: $976,450 $979,794 $979,794 $976,513 ($3,281) 0% EDC Debt Service Resources: $2,574,855 $927,164 $927,164 $932,716 $5,552 1% Expenditures: $2,564,622 $927,164 $927,164 $932,716 $5,552 1% Water & Sewer Debt Resources* $448,858 $426,974 $426,974 $430,467 $3,493 1% Expenditures: $441,026 $426,974 $426,974 $430,467 $3,493 1% Softball World Debt Resources* $284,107 $160,219 $164,219 $162,069 ($2,150) -1% Expenditures: $131,319 $160,219 $160,219 $162,069 $1,850 1% Golf Course Debt Resources* $2,616,678 $682,438 $757,438 $2,036,896 $1,279,458 169% Expenditures: $582,172 $682,438 $682,438 $1,948,540 $1,266,102 186% *Includes use of excess reserves as available resources This chart represent the revenues and expenditures for all Debt Service funds within the Annual Operating and Capital Budget for the City of Euless. Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificate of Obligations, Taxable Bonds and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The G.O Debt Service fund is supported by the collection of a continuing ad valorem tax levied by the City sufficient to provide for the payment of principal and interest on General Obligation Bonds and Certificates of Obligations. The W&S Debt Service fund is supported solely and secured by a first lien on and pledge of the net revenues of the City's Waterworks and Sewer System The Softball World Debt Service fund is supported by a pledge of the surplus net revenues derived from the operation and ownership of the Softball World complex. The Golf Course Debt Service fund is supported by a pledge of the surplus net revenues derived from the operation and ownership of the golf course facilities. The Star Centre Debt fund is supported by a monthly rental payment sufficient to cover the annual debt service requirements. The EDC Debt Service fund is supported by a lien on and pledge of certain pledged revenues which includes the proceeds of a half of one percent sales and use tax levied within the City for the sole benefit of the Corporation. - 84 - GENERAL FUND $ 6,602,706 $ 9,300,761 $ 9,300,761 $ 8,825,244 Property Taxes 7,775,599$ 8,247,122$ 8,327,122$ 8,801,954$ Gross Receipts Tax 4,116,704$ 3,354,591$ 3,645,622$ 3,565,241$ General Sales Tax 7,749,599$ 7,595,531$ 8,633,253$ 9,618,753$ Selective Sales Tax 85,659$ 82,500$ 82,500$ 82,500$ Fines/Fees/Penalties 2,093,316$ 2,001,480$ 2,085,000$ 2,070,000$ Licenses & Permits 715,563$ 587,500$ 704,500$ 704,500$ Interest Income 416,206$ 405,000$ 427,500$ 450,000$ Intergovernmental Revenue 315,487$ 315,868$ 327,053$ 338,911$ Charges for Service 2,250,196$ 2,153,500$ 2,240,500$ 2,160,500$ Miscellaneous/Rental Income 524,335$ 246,209$ 288,583$ 253,585$ Insurance/Risk/Other Financing Sources -$ -$ -$ -$ Revenues before Transfers 26,042,664$ 24,989,301$ 26,761,633$ 28,045,944$ Transfers from Other Funds 1,582,731$ 1,530,411$ 1,506,392$ 1,581,011$ TOTAL REVENUES 27,625,395$ 26,519,712$ 28,268,025$ 29,626,955$ TOTAL RESOURCES 34,228,101$ 35,820,473$ 37,568,786$ 38,452,199$ Personal Services 18,620,842$ 21,046,292$ 21,047,862$ 22,423,801$ Professional/Technical Services 644,624$ 868,722$ 868,722$ 930,577$ Contractual Services 8,617$ 184,000$ 184,000$ 9,000$ Utilities 1,019,485$ 988,604$ 988,726$ 1,015,998$ Maintenance 713,365$ 783,619$ 783,699$ 862,039$ Other Services/Contingencies 247,977$ 289,049$ 264,700$ 273,050$ Insurance 2,047$ 2,600$ 2,600$ 2,600$ General & Administrative 137,319$ 185,636$ 184,543$ 194,212$ Rebates/Incentives 1,334,782$ 1,280,000$ 1,445,659$ 2,065,725$ Supplies 807,591$ 838,423$ 844,609$ 883,976$ Capital Purchases (Equipment) 664,080$ 1,383,975$ 1,163,758$ 2,082,300$ Debt Service/Bank Charges 132$ 100$ 100$ 2,000$ 24,200,861$ 27,851,020$ 27,778,978$ 30,745,278$ Transfers to Other Funds 726,479$ 964,564$ 964,564$ 2,525,708$ TOTAL EXPENDITURES 24,927,340$ 28,815,584$ 28,743,542$ 33,270,986$ ENDING FUND BALANCE 9,300,761$ 7,004,889$ 8,825,244$ 5,181,213$ The estimated decline in fund balance is a planned drawdown used to fund redevelopmentprojects, facility projects and to purchasecapital equipment. Thisdrawdown is funded from excessreservesabove the recommended 60 day reserve level. PROJECTED FY2007-08 ESTIMATED FY2006-07 BUDGET FY2006-07 Expenditures before Transfers ACTUAL FY2005-06 EXPENDITURES REVENUES GENERAL FUND SUMMARY BEGINNING FUND BALANCE -85- ADMINISTRATION 1.7% 10.6% 11.3% 27.4% 26.9% 0.6% 10.4% 11.0% City Council City Manager City Secretary Facilities Library Communications IS HR 91.4% 8.6% Gen. Fund Admin Mayor & City Council 7 Elected Officials City Secretary Elections, Vitals, Records City Manager's Office Gary McKamie-City Manager Deputy City Manager's Office Loretta Getchell Finance Information Services Human resources Fleet/Facilities Public Works Library Texas Star Golf Course City Manager's Office Public Safety Economic Development Communications Planning & Development Parks & Community Services -86- - 87 - Department: Division/Activity: Account #: City Council City Council 101-1010-510 Location and Hours of Operation: 201 North Ector, City Hall, Meet the second and fourth Tuesday nights at 7:00 P.M. following a 4:00 P.M. work session, plus numerous additional work sessions scheduled throughout the year. Mission/Programs/Services: The mission statement of the City of Euless is to provide our citizens the most efficient services possible that protect and enhance quality of life, through planning and visionary leadership. The Mayor and City Council, as the legislative branch of city government, are responsible for establishing policy by adopting ordinances (local laws) and resolutions (statements of official policy) for the city government to be implemented by the City Manager through the administrative staff. FY2007 Highlights/Accomplishments: • Reduced ad valorem tax rate to .4895. • Completed reconstruction of West Pipeline Road from SH10 to Raider Drive. • Continued reconstruction of Glade Road. • Completed construction of a new Public Works facility. • Completed improvement of South Pipeline Road from SH157 to American Way. • Prepared five-year updated facility plan. • Continued emphasis on economic development of SH121 and SH360 corridors including the grand opening of first businesses in the Shops at Vineyard Village. • Celebrated a new Arbor Daze with focus on the family and emphasis on Euless citizens. • Participated in two city-wide town hall meetings. FY2008 Goals & Objectives: • Maintain competitive ad valorem tax rate. • Complete reconstruction of Glade Road. • Begin development of long-range Community Revitalization Plan. • Begin expansion of Texas Star Conference Centre • Build addition in Library for Historical displays and additional study rooms. • Develop next phase of Facility Plan including Senior Center. • Renew emphasis on business retention. • Begin planning process to address flood-prone areas of Hurricane Creek and Boyd Branch. • Continue emphasis on economic development on SH121 and SH360 corridors. Major Budgetary Issues and Operational Trends: DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: City Council City Council 101-1010-510 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $37,761 $49,375 $49,375 $49,375 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $37,761 $49,375 $49,375 $49,375 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 No. of Citizens Represented 50,750 52,900 53,400 Property Tax Base 2,282,473,521 2,435,771,847 2,597,021,301 Output/Workload Meetings Held 26 30 30 No. of Ordinances Passed 46 50 50 No. of Resolutions Approved 23 25 25 No. of "Euless Today" Issued 4 4 4 Efficiency Measures/Impact M&O Budget per Capita $0.74 $0.93 $0.92 M&O Budget % of City Budget 0.20% 0.17% 0.15% Effectiveness Measures/Outcomes Tax Rate .491777 .4895000 .470000 -88- -89- Department: Division/Activity: Account #: City Manager’s Office Administration 101-1011-513 FORM 1 Location and Hours of Operation: 201 North Ector Drive, City Hall, Euless, TX 76039 8:00 A.M. to 5:00 P.M., Monday through Friday Mission/Programs/Services: To enhance the City’s tradition of professional city management, ensuring the effective use of the City’s resources. To provide support and coordination of legislative and administrative activities. To facilitate the development of priorities and goals for City departments. To serve as a link between the City Council and staff and to see that all policies of the City are executed. The City Manager is the chief administrative officer for the City of Euless. The City Manager and his staff are responsible for the preparation, recommendation, and execution of policies to aid in the efficient delivery of services to the citizens. FY2007 Highlights/Accomplishments: ƒ Lowered the Property Tax Rate to .4895¢ ƒ Approved “Euless Pride” projects to enhance and improve the image of Euless. ƒ Completed the reconstruction of South Pipeline Road. ƒ Continued reconstruction of Glade Road. ƒ Completed construction of a new Public Works facility. ƒ Update the five-year facility plan. ƒ Continued emphasis on economic development with the opening of several new businesses at the Shops at Vineyard Village. ƒ Celebrated a new Arbor Daze festival focusing on Euless citizens and emphasizing family fun. ƒ Realized significant increases in revenue due to growth in the property tax base and the sales tax base. FY2008 Goals & Objectives: ƒ Promote harmony and confidence between Council, Staff, and Citizens. ƒ Maintain financial integrity while minimizing the impact on Euless citizens. ƒ Provide infrastructure improvements to allow our City to thrive. ƒ Develop a long-range Community Revitalization Plan. ƒ Provide open communication with Euless citizens to minimize issues ƒ Emphasize youth and family activities that reflect our basic core beliefs. ƒ Encourage Economic Development of vacant tracts to allow finanical flexibility for our City and emphasize business retention. ƒ Provide emphasis on safety in the community through quality Police and Fire service. ƒ Maintain a stable, conservative tax rate that allows for financial security. ƒ Review succession plan to identify future leaders in an effort to insure continuity of leadership into the future. Major Budgetary Issues and Operational Trends: The City of Euless continues to look for new revenue sources. With the City having very little available land for commercial development, the city continues to search for new revenue sources and review expenditures in order to maintain the current level of service, provide a competitive compensation for employees and maintain a low property tax rate. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: City Manager's Office City Manager's Office 101-1011-513 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $245,642 $298,449 $298,449 $274,276 Operations $19,046 $28,747 $28,747 $28,747 Capital $0 $0 $0 $0 Transfers $1,874 $1,874 $1,874 $899 TOTAL $266,562 $329,070 $329,070 $303,922 PERSONNEL: Full Time 2.0 2.0 2.0 2.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 No. of City Council Meetings 33 33 33 No. of Work Sessions 6 6 6 No. of Citizens 50,950 52,900 53,400 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $5.25 $6.22 $5.69 M&O Budget % of City Budget 1.07% 1.14% 0.91% Effectiveness Measures/Outcomes Tax Rate .491777 0.489500 0.470000 G.O. Bond Ratings (Moody's/S&P's) A1/AA- A1/AA- A1/AA- Revenue Bond Ratings (Moody's/S&P's) A1/A+ A1/A+ A1/A+ -90- -91- Department: Division/Activity: Account #: City Secretary City Secretary’s Office 101-1014-510 Location and Hours of Operation: 201 North Ector Drive, City Hall 8:00 A.M. to 5:00 P.M., Monday through Friday Mission/Programs/Services: The City Secretary’s Office is committed to providing support services to the citizens, the city council members, and the city staff in a cost effective and efficient manner. The City Secretary serves at the discretion of the City Council and is responsible for the City Council meeting minutes and other official records such as ordinances, resolutions, contracts, deeds, liens, etc. The City Secretary serves as the chief election official conducting all city elections, as the Records Management Officer administering the Local Government Records Act, and as the coordinator of the Board and Commission appointments. FY2007 Highlights & Accomplishments: • Conducted General and Special City Council Election and runoff elections for each. • Coordinated appointments to Boards and Commissions and arranged 17th annual Board and Commission and Volunteer of the Year Appreciation Event. • Completed supplemental updates to Code of Ordinances. • Increased database of indexed documents for reference. • Completed review of records storage area and destruction of appropriate documents. • Responded to all requests for open records within State statute requirements. • Provided opportunity for staff training in city secretary certification program. FY2008 Goals & Objectives: • Conduct City Council general election and runoff, if required. • Maintain up-to-date Code of Ordinances. • Process requests for public information according to State statutes. • Review Policy Manual and write appropriate updates. • Update Procedures Manual for entire office. • Maintain all officials documents of City, including minutes, ordinances, resolutions, lawsuits, bankruptcies, contracts, liens, deeds and easements. • Continue to increase database of indexed documents and review possibility of expanding program. Major Budgetary Issues & Operational Trends: DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: City Secretary City Secretary's Office 101-1014-510 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $255,177 $265,767 $265,767 $290,582 Operations $16,394 $28,943 $28,943 $31,943 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $271,571 $294,710 $294,710 $322,525 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 City Council Meetings Held 26 30 30 Boards Coordinated 12 12 12 Output/Workload # of Ordinances Passed 46 50 50 # of Resolutions Approved 23 25 25 Open Records Requests 145 140 140 Proclamations & Certificates Issued 120 120 120 Efficiency Measures/Impact M&O Budget per Capita $5.35 $5.57 $6.04 M&O Budget % of City Budget 1.09% 1.03% 0.97% Effectiveness Measures/Outcomes -92- -93- Department: Division/Activity: Account #: City Manager’s Office Communications/Marketing 101-1022-513 Location and Hours of Operation: 201 N. Ector Drive, City Hall (817) 685-1821 Monday - Friday 8:00 AM to 5:00 PM Mission/Programs/Services: The Communications/Marketing office is the citizen, staff and media link to Euless city government, enabling each to access information, understand local and regional issues and improve community relations through means of communication, including cable programming, web site, newsletters, special publications, media relations, special events, crisis communication and other proactive marketing efforts. FY2007 Highlights & Accomplishments: • Conducted a technical redesign of the City of Euless web site for faster loading and easier access to information. Sent 55 emails to 367 subscribed, active members on the MyEuless listserv with information about Euless and special events. Received an Award of Excellence for the www.euless.org redesign and an Award of Merit for Euless Today from the International Association of Business Communicators. • Created an Employee of the Month nomination online form and database for preservation of nominations. Created PowerPoint presentations for the Library, Economic Development Foundation, Euless Employee Orientation, Volunteer of the Year, State of the City and the employee Christmas Luncheon. Redesigned web sites for the Parks at Texas Star and Softball World including technical features that save those employees time and money. • Coordinated shadow days for both Junior Achievement and the HEB Chamber Career Connections. Prepared for publication three Euless Today magazines, one Euless Today Budget Edition, the Euless Water Quality Report and the Share the Vision calendar. • Participated on the board of HEB Transit, United Way Northeast Steering Committee, Adopt A School/VIPS and served as President of the International Association of Business Communicators. Became involved in the mentoring program called North Texas Emerging Leaders Program which meets bimonthly with City Managers in northeast Tarrant County. Presented to Euless Home Owners Associations and updated the HOA database. Sit on the Euless Pride committee with a mission of redevelopment and rejuvenation of Euless. FY2008 Goals & Objectives: With the advent of new technology that is available at lower costs and more efficient distribution, we will continue to evaluate our current methods of distribution and communication for Euless Today, the Euless web site, MyEuless listserv and Cable Channel 16 for ways to communicate and educate citizens on municipal issues and upcoming events. Improve community relations by providing resources for citizens, staff and media to learn more about city issues and services. Review and study the need for additional technology for the Cable Channel and web site to keep audiences returning for updated information. Provide staff training opportunities to enhance the updates and redesign of the Internet as well as the Intranet. Continue to work with media on Euless events and issues to tell our side of the story. Major Budgetary Issues & Operational Trends: Improved technology that will allow for better, faster methods of communication. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: City Manager's Office Communications/Marketing 101-1022-513 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel 00 00 Operations 11,982 17,273 17,273 17,273 Capital 00 00 Transfers 00 00 TOTAL 11,982 17,273 17,273 17,273 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Citizens Represented 50,750 52,900 53,400 Web Users 34,875 36,924 36,221 MyEuless subscribers 1,209 1,300 2,071 Output/Workload Euless Today 4 4 4 Web Site Hits 2,663,220 2,859,813 5,288,753 Releases Sent 60 40 20 Media Coverage/Stories 150 183 126 MyEuless emails sent 67 55 55 Efficiency Measures/Impact Increased access to Euless information 4 sources 5 sources 5 sources Disseminate accurate and timely news 60 40 45 Efficient distribution of communications 30 40 45 MyEuless open rate average 58.00% 60.00% 49% Effectiveness Measures/Outcomes Awards 4 3 0 -94- -95- Department: Division/Activity: Account #: Fiscal & Administrative Services Information Services 101-5016-519 Location and Hours of Operation: 201 North Ector Drive, Building D 8:00 AM to 5:00 P.M., Monday through Friday Mission / Programs / Services To provide timely and competent computer services to the various City departments. To remain informed on computer related topics and apply that knowledge to work flow analysis to create more efficient processes with the city organization. Provide in-house support for both software and hardware, and to assist other departments in systems selection, implementation, and operation. FY2007 Highlights & Accomplishments: Assisted the Water Department in implementing a new ‘Lock Box’ program which greatly increases that departments staff efficiency in processing incoming water bills on a daily basis. Implemented the ‘Online Bill Pay’ for utility bills, allowing our citizens to pay their water bills online with a credit card. We are working on a similar program to allow citizens the ability to pay Court citations online as well. Developed a program in-house that will allow the Public Works Department to track water, sewer, and street maintenance and repairs more efficiently and create reports of the work completed. Began implementing a new strategy to better protect our employee’s computer data stored on their local PCs. We back up our network servers on a regular basis, but have never had the capability to do so with PCs. FY2008 Goals & Objectives: Complete the Internet upgrades planned for the fiscal year, including the addition of wireless Internet in the Library for the public. Continue with our very successful computer equipment replacement programs. By maintaining an inventory of equipment, generally with no more than 5 years of service, we are able to provide adequate and reliable computer resources for our employees. Major Budgetary Issues & Operational Trends: The HTE software program, which we use to manage Finance, Water, Courts, Purchasing, Human Resources, and Planning/Development, is in need of an upgrade. We are currently using a ‘green screen’ version of the software which has served us well for many years. Our annual maintenance fee covers support for, and version releases to, the software. HTE is moving their development dollars to more current technology, namely Web based applications. They are limiting new development and updates to the green screen version to get their customers to install the latest/greatest software. We have requested the upgrade this fiscal year as a priority 2, but will definitely need to purchase the upgrade no later than the FY 2009 budget. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Information Services 101-5016-519 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $93,478 $102,625 $102,625 $108,689 Operations $129,469 $179,289 $179,289 $189,472 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $222,947 $281,914 $281,914 $298,161 PERSONNEL: Full Time 1.0 1.0 1.0 1.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Mini Computers 2 1 1 Displays 2 1 1 Printers 2 2 2 PC CPU's 407 431 432 PC Printers 125 125 125 PC Work Group Hubs 38 38 38 LAN Servers 23 24 25 LAN Printers 43 43 43 Output/Workload PC Hardware Fixes 250 250 250 SW Installations 800 800 800 SW Trouble Shoots 300 300 300 RPG Program Fixes 40 50 55 Queries 30 100 150 Efficiency Measures/Impact M&O Budget per Capita $4.39 $5.33 $5.58 M&O Budget % of City Budget 0.89% 0.98% 0.90% Effectiveness Measures/Outcomes -96- -97- Department: Division/Activity: Account #: Fiscal & Administrative Services Human Resources 101-5019-519 Location and Hours of Operation: 201 North Ector Drive, Finance Bldg. 8:00 A.M. to 5:00 P.M., Monday through Friday Mission / Programs / Services: The mission of the Human Resources Department is to provide support services to all city departments in the areas of staffing, performance, benefits, compensation, employee & labor relations, compliance, training & development, recordkeeping & retention, safety and planning. The Human Resources Department works in conjunction with the Risk Management Department and its mission to identify analyze and control risks. The Human Resources Department must ensure compliance with mandates established by the City of Euless, State of Texas, and United States Government. The primary goals of the department are to ensure our recruitment and retention methods are supporting each department in accomplishing their goals; to ensure the city’s compensation practices and benefits are competitive with the market; to protect the city’s assets and resources by minimizing the internal and external exposures and associated risks; and to respond in a timely manner to the information needs of our citizens, staff and employees. FY2007 Highlights & Accomplishments: • Relocated to the newly renovated Finance Building June 2006 • Assisted the Fire Department with several testing venues for new recruits. • Assisted the Fire and Police Departments with promotional testing. • In collaboration with Communications, developed and implemented an on-line application process. • The HR/Risk Administrator was transferred to Manager of Public Works and was replaced by the promotion of the HR Supervisor in November 2006. • Hired Benefits/HR Specialist to replace the HR Supervisor position. FY2008 Goals & Objectives: • Development and implementation of an ongoing training program to instruct employees on harassment policies and laws governing the workplace. • Update and revisions of the Civil Service Program. • Update and revisions of personnel policies and procedures. • Update and revision of all job descriptions. • Development of a revised employee handbook. Major Budgetary Issues & Operational Trends: A tenured and aging work force may be the beginning of increased retirement which will create vacancies that will result in hiring and training opportunities. DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Human Resources 101-5019-519 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $183,689 $265,601 $265,601 $259,639 Operations $53,951 $50,000 $50,000 $55,950 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $237,640 $315,601 $315,601 $315,589 PERSONNEL: Full Time 4.0 3.5*3.5*3.5 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # of Human Resource Techs 2 2 2 Total # City Employees 543 551 557 # Employees Hired 75 108 50 # Employees Terminated/Retired 37 38 45 Part-Time to Full-Time Switches 6 8 5 # of Interest Cards Received 48 18 20 Output/Workload # of Applications Processed 1,167 1,092 975 # of Completed Surveys 65 56 43 # of Completed Reference Checks 43 85 49 # of Positions Posted 36 32 50 # of Employee Attending Orientations 54 106 50 # of Policy Updates 2 3 5 # of Other Tests 133 231 350 # of Promotion Tests 0 20 5 # of Interviews 207 325 150 Efficiency Measures/Impact M&O Budget per Capita $4.68 $5.97 $5.91 M&O Budget % of City Budget 0.95%1.10%0.95% Advertising Cost per Recruitment $77.25 $85.82 $50.00 Avg. Applications per Position Posted 32 34 20 # of Applications processed per Tech 584 546 488 Effectiveness Measures/Outcomes Turnover Rate 6.81%6.90%8.08% * Moved 1/2 HR/Risk Admin from Insurance and eliminated secretary position. -98- - 99 - Department: Division/Activity: Account #: Fleet & Facility Operations Facillity Maintenance 101-5037-519 Location and Hours of Operation: 1314 Royal Parkway, Monday through Friday, 7:30 AM to 4:30 PM. Personnel are on call 24 hours a day, seven (7) days a week. Mission/Programs/Services: To provide citizens and staff with safe and accessible facilities. To maintain the City’s investment in facility structures both interior and exterior, building control equipment, and traffic control devices. To ensure that all City facilities are run in the most energy efficient manner possible and to continue to search for new methods to maintain that commitment. To maintain all construction and repair documents for city facilities and building projects per the State of Texas Library Records Retention Schedules. FY2007 Highlights/Accomplishments: • Completed remodel of Finance Building @ City Hall campus. • Completed construction of a new Public Works facility. • Completed hardware and software upgrades to all traffic control cabinets. • Replacement of tile wall @ Midway Recreation center. • Replacement of roof @ Fire Station #1 and Animal Shelter. • Two staff members have been certified as Electrical Journeymen. • Completed relamping of all city facilities to low energy / high efficiency light systems. • Completion of Fuller House foundation leveling and repairs. • Additon of part-time employee to facility staff. FY2008 Goals & Objectives: • Build-out of Library shelled area. • Change part-time staff member to full-time status. • Construction of Texas Star Conference Center addition. • Additon of a Facillity Maintenance Database software. • Installation of digital phone system (P-Phone) to: - Fleet & Facility Operations. - Parks Maintenance Facility - PALS Administration Offices • Upgrade of school zone crossing signals @ South Euless Elementary. • Complete conversion of pedestrian crossing lights to LED. • Begin process of upgrading school zones from electrical supply to solar powered. Major Budgetary Issues and Operational Trends: • Complete evaluation of roofing systems and construct a routine maintenance program to address needs. • Establish a depreciation type program to help fund HVAC systems replacement, roof replacements and repairs, repainting programs and carpet replacement for all city facilities. • Continue conversion of traffic signals from in-ground detection to video camera systems. • Convert current part-time position to full-time. Add a much-needed clerical worker for staff offices for both fleet & facility. -100- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Facility Maintenance Facility Maintenance 101-5037-519 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $271,154 $304,161 $304,161 $326,772 Operations $402,123 $381,210 $381,210 $441,510 Capital $0 $0 $0 $0 Transfers $16,901 $16,901 $16,901 $16,788 TOTAL $690,178 $702,272 $702,272 $785,070 PERSONNEL: Full Time 5.0 5.0 5.0 5.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Facilities 55 55 56 Traffic Intersections 20 20 21 Flashing signal Zones 30 30 32 Tons of Refrigeration Control Units 3.0 million 3.0 million 3.5 million Output/Workload Special Projects 10 18 24 Work Orders Processed 8,200 7,900 8,300 Efficiency Measures/Impact M&O Budget per Capita $13.60 $13.28 $14.70 M&O Budget % of City Budget 2.77%2.44%2.36% Effectiveness Measures/Outcomes - 101 - Department: Division/Activity: Library Account #: Library Library 101-5054-519 Location and Hours of Operation: 201 North Ector Drive, Building E Monday, Tuesday, Thursday 10am-9pm; Wednesday 10am-6pm Friday, Saturday 10am-5pm; Sunday 1pm-5pm Mission/Programs/Services: To serve the continuing informational, educational, cultural and leisure needs of residents of all ages. To provide the community with the best possible materials in various formats. To promote the joy of reading and learning. The primary role of the Euless Public Library is to act as an Independent Learning Center by supporting people of all ages pursuing a program of learning. Additional roles are Popular Materials Library, Preschoolers’ Door to Learning, and to provide other specialized resources such as small business assistance, young adult materials and electronic resources. FY2007 Highlights/Accomplishments: 10/01/06 thru 03/31/07 • Average visits per month: 17,814 • Average items checked out: 32,512 per month • Average items added to the collection: 1400 per month • Presentations on reading readiness were provided to 405 parents at 5 elementary schools • ESL classes were started in March 2007 • Job Kiosk was added to help job seekers • Received the 2006 Achievement of Excellence in Libraries Award presented by the Texas Municipal Library Directors Association. FY2008 Goals & Objectives: • Work with architect and others to evaluate expansion needs • Provide wireless access • Work more closely with the local genealogy and historical groups • Evaluate service opportunities to daycares and schools • Provide computer training and ESL training • Continue expansion of Spanish collection • Provide programming which appeals to a wide audience Major Budgetary Issues and Operational Trends: In spite of worries that the Internet will cause the demise of the public library, library attendance and circulation continue to go up. The growth of the Euless population is impacting library usage; often all the tables are occupied and people have to wait in line to use the Internet. Average book prices have risen 14% -102- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Library Library 101-5054-519 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $508,016 $573,966 $573,966 $604,775 Operations $161,661 $164,111 $163,111 $166,132 Capital $0 $0 $1,000 $0 Transfers $0 $0 $0 $0 TOTAL $669,677 $738,077 $738,077 $770,907 PERSONNEL: Full Time 10 10 10 10 Part Time 00 0 0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # of Registered Borrowers 35,742 36,800 37,000 Current Holdings 97,334 98,613 99,000 Total Library visitations 229,854 205,000 210,000 Output/Workload Items Circulated 442,932 432,646 425,000 New Books Added 15,136 15,775 14,500 Books Withdrawn 11,331 6,273 5,000 Efficiency Measures/Impact M&O Budget per Capita $13.20 $13.95 $14.44 M&O Budget % of City budget 2.69%2.57%2.32% Annual circulation per capita 8.73 8.18 7.96 Annual Circulation per borrrower 12.39 11.76 11.49 Current Holdings per capita 1.92 1.86 1.85 Current Holdings per borrower 2.72 2.68 2.68 Effectiveness Measures/Outcomes Annual Library visitations per capita 4.53 3.88 3.93 Annual Library visitations per borrower 6.43 5.57 5.68 % of Population who are registered borrowers 70.43%69.57%69.29% FINANCE DEPARTMENT 96.0% 4.0% Gen. Fund Finance 23.3% 5.6% 53.1% 18.0% Accounting Purchasing Courts Finance *TheDirector of Finance also oversees Utility Billing/Collections. Director of Finance Vicki Rodriquez Finance Annual Budget Project Management Performance Measures Multi-Year Financial Plan Accounting Payroll, A/P, A/R Ambulance Billing Annual Audit Fixed Assets Courts Teen Court Court of Record Warrants Citations Purchasing Purchase Orders Contracts Proposals/Bids Procurement -103- -104- Department: Division/Activity: Account #: Fiscal & Administrative Services Finance/Administration 101-2012-515 Location and Hours of Operation: 201 N. Ector Drive, Finance Bldg., Euless, TX 76039 (817) 685-1826 Monday - Friday 8:00 AM to 5:00 PM Mission/Programs/Services: To provide the necessary accurate and timely financial data to management and council in order that optimal decisions may be made on behalf of the City of Euless. To be fiscally responsive and responsible at all times with the City’s financial policies. To enhance our position in a fiscally positive manner with timely and thorough analysis of new pronouncements and legislation. To manage bond and debt service requirements and produce necessary bond documents for new issues. To oversee traditional finance functions including: Finance, Budget, EMS Billing, Accounting, Municipal Courts, Utility Billing, Purchasing, Information Services, Human Resources, Insurance, and Cash and Debt Management. To provide the City with recommendations concerning timely and innovative mechanisms for cost effective operations. To coordinate the annual external audit and prepare the Comprehensive Annual Financial Report. To assist management in preparing and implementing the Annual Budget. To produce the City Revenue Manual. To manage bond and debt service requirements. FY2007 Highlights & Accomplishments: ƒ Received Distinguished Budget Award and Excellence in Financial Reporting from GFOA. ƒ Completed several internal audits in various departments. ƒ Provided online access to the City’s Budget Document, Capital Improvements plan and the Comprehensive Annual Financial Report. FY2008 Goals & Objectives: ƒ Provide Capital Improvement Plan, Multi-year Budget, and monthly financial reports. ƒ Follow-up on internal audits recommendations. ƒ Streamline all areas of the department to provide better efficiency. ƒ Improve financial reports to Council to provide them with a better understanding of the City’s financial position. Major Budgetary Issues & Operational Trends: The City continues to look for new revenue opportunities in order to maintain current service levels and a competitive workforce, while maintaining a stable tax rate. -105- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Finance/Administration 101-2012-515 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $200,726 $206,310 $224,310 $225,782 Operations $11,674 $13,270 $13,270 $13,388 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $212,400 $219,580 $237,580 $239,170 PERSONNEL: Full Time 2.5 2.5 2.5 2.5 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # of Funds 54 54 54 # of Property Tax Statements 204 213 205 Output/Workload Special Projects 1 1 1 Monthly Financial Reports 10 11 12 Annual Financial Report 1 1 1 Annual Budget Document 1 1 1 Annual Capital Budget Document 1 1 1 5 Year Budget Document 1 1 1 Revenue Manual 2 2 2 Staff Meetings Held 33 31 30 Efficiency Measures/Impact M&O Budget per Capita $4.19 $4.49 $4.48 M&O Budget % of City Budget 0.85%0.83%0.72% Avg Days/Monthly Report 20 19 15 Budget Distribution Date December 30 December 30 December 30 Effectiveness Measures/Outcomes GFOA Budget Award 1 1 1 GFOA CAFR Award 1 1 1 % Diff. Actual v. Budget Rev. Forecasts 1.00%1.00%1.00% Outstanding Budget Review Comments 6 6 6 - 106 - Department: Division/Activity: Account #: Fiscal & Administrative Services Municipal Court of Record 101-2013-515 Location and Hours of Operation: 1102 W. Euless Blvd. 8:00am-5:00pm Monday through Friday 8:00am-7:00pm Thursday Mission/Programs/Services: The City of Euless Municipal Court shall serve as the administrative arm of the City and as an unbiased entity for the adjudication of cases filed. We will serve the citizens who appear in Court with a courteous and assuring attitude. Administrative functions include timely and accurate processing of complaint files, courteously responding to requests for information from the public, responsibly collecting assessed fines and fees, and the efficient docketing of cases for adjudication. FY2007 Highlights/Accomplishments: ƒ Established a Juvenile Case Clerk position for the processing and management of all juvenile cases, including all minor in possession of alcohol and/or tobacco. ƒ There were approximately 45,000 cases filed with the court FY 05/06. These cases were processed by a staff of six(6) full time clerks, which equals approximately 7500 cases per FTE. ƒ Continue to strive to have cases before the court within 45 days of offense. FY2008 Goals & Objectives: ƒ Implement new phone system to allow more efficient customer service and responses. ƒ Implement on-line bill pay to decrease processing time. ƒ Implement DPS reporting of delinquent cases to improve collections. Major Budgetary Issues and Operational Trends: DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Municipal Court of Record 101-2013-515 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $471,484 $591,807 $591,807 $582,425 Operations $104,987 $115,717 $115,717 $125,292 Capital $0 $2,300 $2,300 $0 Transfers $0 $0 $0 $0 TOTAL $576,471 $709,824 $709,824 $707,717 PERSONNEL: Full Time 8.0 9.0* 9.0 9.0 Part Time 2.0 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Cases Filed 46,085 39,096 42,000 City Case Volume 40,868 36,523 38,000 Dallas/Ft. Worth Airport Case Volume 5,217 2,573 4,500 Current Warrants issued 14,005 19,560 17,000 Total # of Warrants 25,000 20,051 25,000 # Court Full-time Equivalents (FTE) 8 9 9 Output/Workload # Cases disposed 26,615 27,887 25,000 # Warrants cleared during year 14,177 17,830 18,000 Efficiency Measures/Impact M&O Budget per Capita $11.36 $13.42 $13.25 M&O Budget % of City Budget 2.31% 2.47% 2.13% # of cases filed per FTE 5,761 4,344 4,667 # of cases disposed per FTE 3,327 3,099 2,778 Effectiveness Measures/Outcomes % of cases disposed 58% 71% 60% % of current warrants cleared 101% 91% 106% % of total warrants cleared 57% 89% 72% Amount of fines collected $4,476,416 $4,865,576 $4,800,000 * Added Court Clerk -107- -108- Department: Division/Activity: Account #: Fiscal & Administrative Services Accounting 101-2018-515 Location and Hours of Operation: 201 North Ector Drive, Finance Bldg., Euless, TX 76039 (817) 685-1444 Monday - Friday, 8:00 A.M. to 5:00 P.M. Mission / Programs / Services: Provision of timely and accurate financial statements and reports to staff, council, citizenry and other interested persons. Our goal is to continue to improve the readability of reports, as well as to maintain internal controls to ensure integrity of reports and preparation of annual reports for recording all financial transactions in accordance with generally accepted accounting practices. The accounting division is responsible for providing financial services to all departments of the City. This includes the areas of payroll, accounts payable, accounts receivable, grants, revenue accounting, general ledger and subsidiary ledgers, monthly reporting and general research assistance as requested by the departments. This division is also responsible for other fiscal areas including cash flow forecasting, managing disbursements, banking relations, investment of all city funds, budget coordination, project accounting, debt issuance, and serves as the City’s liaison to the property tax billing and collecting agency. Compilation and distribution of financial activities of the City on a timely basis for management decisions on City operations. Prepare, implement and review annual budget. Invest public funds in compliance with state laws. FY2007 Highlights & Accomplishments: ƒ Received Distinguished Budget Award and Certificate of Achievement in Financial Reporting from GFOA ƒ Reviewed the City’s investment policy to comply with state regulations. ƒ Awarded new depository contract with Frost Bank ƒ Provided electronic financial reports to all departments, eliminating need for paper reports ƒ Streamlined the A/P and P/R process by switching to laser check processing ƒ Completed all arbitrage rebate calculations with First Southwest on all outstanding bond issues. FY2008 Goals & Objectives: ƒ Research new grant opportunities to eliminate financial burden on the city. ƒ Research technological advancements to improve the efficiency of the department. ƒ Search for training opportunities for all staff members to broaden their knowledge in all aspects of governmental accounting and budgeting. ƒ Explore new and innovative revenue opportunities. ƒ Maintain reserve levels as provided for in the City’s fiscal policy. Major Budgetary Issues & Operational Trends: The city continues to look for new revenue opportunities to maintain current service levels, provide competitive salaries, implement new programs, and maintain a stable tax rate. DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Accounting 101-2018-515 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $207,756 $273,130 $255,130 $281,539 Operations $24,685 $26,653 $26,653 $28,475 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $232,441 $299,783 $281,783 $310,014 PERSONNEL: Full Time 3.5 4.25*4.25*4.75** Part Time 0.5 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # of Employees Using Direct Deposit 349 433 450 # of Returned Checks 117 129 120 $ Amount of Returned Checks $22,358 $34,974 $30,000 # of External Audits 1 1 1 Output/Workload # of Payroll Checks Issued 11,487 11,522 11,600 # of Accounts Payable Checks 11,008 11,525 11,250 # of Manual Checks 36 16 15 # of JE's Posted 6,006 6,717 6,000 # of Internal Audits performed 4 3 4 # of EMS Bills Sent 2,672 2,859 2,700 Efficiency Measures/Impact M&O Budget per Capita $4.58 $5.33 $5.81 % Manual Checks to Total Checks 0.33%0.14%0.13% % Employees Using Direct Deposit 64.99%79.74%83.03% Avg. # of Business Days to Close Month End 20 19 15 $ EMS Collections (w/o assignment)$788,007 $744,002 $725,000 Effectiveness Measures/Outcomes # Favorable Audit Opinions Issued 1 1 1 ** Moved 1/4 Controller from Rec Admin to Accounting & upgraded PT Accountant to Full time *** Moved 1/2 Controller from SBW and EDC to Accounting -109- Department: Division/Activity: Account #: Fiscal & Administrative Services Purchasing 101-5036-519 Location and Hours of Operation: 201 North Ector Drive, Building D 8:00 A.M. to 5:00 P.M., Monday through Friday Mission / Programs / Services: To conduct all purchases in accordance with state laws. To foster an understanding and appreciation of sound purchasing policy and procedures throughout all departments of the City is the highest priority. We are responsible for obtaining the lowest possible price and best value consistent with delivery terms. To maintain continuity of supply to support ongoing services, operations, and construction services furthers our goals. The Purchasing Department is charged with the responsibility to advise the user departments of any unusual delays in delivery schedules, to be responsible for service, and to maintain sufficient quantities of inventoried supplies for the benefit of all City departments. FY2007 Highlights & Accomplishments: The City has held four online auctions since the last budget report and realized significantly increased bidder participation and higher bid results. The City continued to expand the procurement card program with JPMorgan/Chase bank. Purchasing has established new annual contracts for various services and supplies to ensure the best value to the city. FY2008 Goals & Objectives: • To identify additional commodities and services that could be placed on an annual agreement with the intent of obtaining lower prices through economies of scale. • To continue disposing of city surplus through the online auctioning system. • Apply for “Excellence in Purchasing” award awarded through the National Purchasing Institute and given to governmental entities that meet specific purchasing criteria. Major Budgetary Issues / Operational Trends: -110- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Purchasing 101-5036-519 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $57,896 $63,850 $63,850 $68,185 Operations $3,364 $4,601 $4,601 $6,608 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $61,260 $68,451 $68,451 $74,793 PERSONNEL: Full Time 1.0 1.0 1.0 1.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # of Purchasing Employees 2 2 2 Output/Workload # of Formal Bids Prepared 22 32 30 # of PO's Issued 366 410 376 $ Amount of PO's Issued $6,476,313 $8,490,953 $6,000,000 # of RFP's Issued 22 30 26 # of Deliveries Received 1,954 2,173 2,250 # of Dept. Orders Processed 1,020 997 1,230 # of cities in Local Purchase Agreement 35 36 35 # of Bid Requests Mailed 215 241 275 Efficiency Measures/Impact M&O Budget per Capita $1.21 $1.29 $1.40 M&O Budget % of City budget 0.25%0.24%0.22% % PO's Issued in < 1 Day 100%100%100% % RFP's Issued in < 2 Days 100%100%100% % of End of Month Reports submitted in < 5 Days 100%100%100% # of PO's Issued per employee 183 205 188 Avg $ amount of each PO $17,694.84 $20,709.64 $15,957.45 Effectiveness Measures/Outcomes % Response to Bids Issued 75.0%75.0%75.0% -111- POLICE DEPARTMENT 5.3% 47.4% 0.2% 15.4% 19.3% 12.3% Admin Patrol Emer. Mgmt CID Service Detention 71.9% 28.1% Gen. Fund Police Dept. *Other funds supervised by our Chief of Police include the Crime Control & Prevention District (CCPD), the Drug Enforcement Agency fund, and the Traffic Safety Grant fund. Police Chief Michael Brown Administration Patrol Traffic Control Warrnats/Arrests Accident Investigation Community Policing CID Crime Analysis Investigation Evidence/Property Recovery Task Forces Service Crime Prevention Community Relations Dispatch Detention Maintain Jail Process Prisoners Maintain Property Emergency MGMT Disaster Mitigation Critical Incident Response Preparedness Training Coordination with Other Agencies -112- Department: Division/Activity: Account #: Police Administration 101-3045-521 Location and Hours of Operation: 1102 West Euless Blvd. Mission / Programs / Services: To provide the citizens of Euless professional, efficient police services including, but not limited to enforcement of Federal, State, and Local Laws; investigation of criminal offenses; crime prevention; prevention and investigation of traffic accidents; order maintenance; and community social services. Citizens' trust and confidence in their police department is of central concern. This is addressed by insistence upon the maintenance of a high degree of integrity and professionalism among all police employees. FY2007 Highlights & Accomplishments: • Retirement of Police Chief and selection of new Chief of Police • Acceptance of TXDot Traffic Grant • Continue employee satisfaction as indicated by extremely low turnover of personnel • Increase in traffic enforcement • Continue less than lethal response capabilities throughout department • Increased emergency response training throughout department • Re-certify all department employees in CPR and AED use • Improvement in Communication and service to citizens FY2008 Goals & Objectives: • Emphasis improved relations within community • Purchase additional less lethal equipment for patrol response • Purchase additional patrol rifles for patrol to provide additional police response to increased criminal threats • Increase Unified Incident Command training for all employees • Increase city wide emergency management response through training • Develop servant/leadership mindset throughout department • Reorganize staff to improve overall effectiveness and efficiency Major Budgetary Issues & Operational Trends: • Training cost continue to increase while non-funded legislative mandates continue to be added • Changing technology -113- -114- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Police Administration 101-3045-521 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $361,053 $390,423 $390,423 $454,878 Operations $22,064 $32,637 $32,637 $41,853 Capital $0 $0 $0 $0 Transfers $1,753 $1,753 $1,753 $921 TOTAL $384,870 $424,813 $424,813 $497,652 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # Sworn police officers 82 82 84 # Civilian employees 38 41 41 Population served 50,750 52,900 53,400 Output/Workload Total Part I Offenses 1,825 1,816 2,575 Efficiency Measures/Impact M&O Budget per Capita $7.58 $8.03 $9.32 Total # of Sworn Officers/1000 Population 1.62 1.55 1.57 Total # of Civilian/1000 Population 0.75 0.78 0.77 Effectiveness Measures/Outcomes Crime Rate Population 3.60%3.43%4.82% Department: Division/Activity: Account #: Police Patrol 101-3046-521 Location and Hours of Operation: 1102 West Euless Blvd. 24 Hours a day, 365 days a year Mission / Programs / Services: The mission of the Patrol Division is to continue to provide the most efficient and effective service possible and work in partnership with the community to continually improve the quality of life for all citizens of Euless. To help establish and increase active Neighborhood Watch Programs To have a zero percent increase in traffic accidents To have zero percent increase in number of accident related injuries FY2007 Highlights & Accomplishments: • Sucessfully Trained new recruit and stayed at full strength • Zero increase in traffic accidents • Held two (1) CERT classes and two (1) CPA classes • Purchased and put into place patrol rifles • Continued supervisor involvement through monthly meetings • Begain quarterly employee meetings. • Retirement of Police Chief and sucessful transistion of New Police Chief FY2008 Goals & Objectives: • Continue aggressive traffic enforcement efforts • Continue and improve defensive tactics training • Continue CERT and CPA efforts • Continue Incident Command training • Increase neighborhood involvement through block watch groups • Continue less lethal efforts Major Budgetary Issues & Operational Trends: • Continuing increase in training • Growth of City • Growing crime trends in DFW Metroplex -115- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Patrol 101-3046-521 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $3,858,875 $4,059,965 $4,059,965 $4,260,909 Operations $61,638 $66,886 $66,886 $61,235 Capital ($634) $12,500 $12,500 $12,500 Transfers $118,875 $121,454 $121,454 $106,776 TOTAL $4,038,754 $4,260,805 $4,260,805 $4,441,420 PERSONNEL: Full Time 47.0 46.0* 46.0* 46.0 Part Time 13.0 13.0 13.0 13.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 No. of Sworn Officers 82 82 84 No. Calls for Service 82,500 83,000 83,500 Output/Workload Citations Issued 38,359 34,368 39,000 Warnings Issued 14,264 14,627 14,500 Arrests Made 4,391 4,821 4,400 Efficiency Measures/Impact M&O Budget per Capita $79.58 $80.54 $83.17 M&O Budget % of City Budget 16.21% 14.82% 13.35% Effectiveness Measures/Outcomes # of citations per sworn officer 468 419 464 # warnings per sworn officer 174 178 173 # arrests per sworn officer 54 59 52 * Moved officer to CCPD -116- Department: Division/Activity: Account #: Police Criminal Investigations 101-3047-521 Location and Hours of Operation: 1102 West Euless Blvd Contact: Wayne Pavlik, Ext. 1562 or Harland Westmoreland, Ext. 1540; Mon-Fri, 8am-5pm Mission / Programs / Services: The Criminal Investigations Division (CID) investigates alleged and suspected criminal activity reported to the police department. Personnel conduct follow-up investigations on criminal offenses, interview victims and witnesses, interrogate suspects, conduct crime scene searches to gather and process evidence, prepare criminal cases for prosecution, and provide courtroom testimony. Additionally, CID serves as the coordination point for the Attorney General’s Office for the Crime Victim’s Assistance Program for the police department. CID is also responsible for registering sex offenders in the City of Euless and maintaining the related files. FY2007 Highlights & Accomplishments: • Increased our Crime Scene and Video Forensic capabilities. • Presented Identity Theft Prevention Seminars for Citizens. • Continued to increase the training provided to our investigators. FY2008 Goals & Objectives: • Serve our customers in a positive manner. • Increase clearance rate by 2%. • Increase stolen property recovery by 2%. Major Budgetary Issues & Operational Trends: • Continued training for our staff. • Continued support for the maintenance, improvement, and growth of our Information Management Systems and other emerging technologies. • Continued increase in Financial Crimes. • Increase in Property Crimes. -117- -118- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Criminal Investigations 101-3047-521 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $1,230,635 $1,313,142 $1,313,142 $1,381,135 Operations $26,609 $41,313 $41,313 $50,688 Capital $0 $0 $0 $0 Transfers $14,692 $14,692 $14,692 $11,660 TOTAL $1,271,936 $1,369,147 $1,369,147 $1,443,483 PERSONNEL: Full Time 15 15 15 15 Part Time 0000 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # of Investigators 12 12 12 Total Part 1 Offenses 1,825 1,816 2,575 Stolen Property Value $2,793,227 $3,144,267 $3,500,000 Output/Workload Total Part 1 Offenses Cleared 831 529 1,100 Recovered Property Value $978,717 $935,557 $1,250,000 Juvenile Arrests 140 150 165 Efficiency Measures/Impact M&O Budget per Capita $25.06 $25.88 $27.03 M&O Budget % of City Budget 5.10%4.76%4.34% # Part I Cases Cleared per Investigator 69.25 44.08 91.67 Effectiveness Measures/Outcomes Department: Division/Activity: Account #: Police Service 101-3048-521 Location and Hours of Operation: 1102 West Euless Blvd. Contact: Joe Kraft, Ext. 3144 or Harland Westmoreland, Ext. 1540; Mon-Fri, 8am-5pm Mission / Programs / Services: The Service Division will provide, in an efficient and cost effective manner: • Twenty-four hour emergency communications, including 911 • The processing and storage of all police records • Technical support and assistance for Information Management • Instruction to the Citizens Police Academy and other local groups FY2007 Highlights & Accomplishments: • Installed State-of-the-Art Digital Recorder/Logger System • Added three (3) Telecommunicators to our 911 Center • Implemented improvements to CRIMES Fire Cad • Provided instruction in our Citizen Police Academies FY2008 Goals & Objectives: • Serve our customers in a positive manner. • Decreased dispatch to less than sixty (60) seconds 90% of the time. • Continue instruction to citizen groups. • Continue digitalization of records storage. • Train two (2) Emergency Medical Dispatching Instructors. Major Budgetary Issues & Operational Trends: • Continued support for the staffing of each section of the Division and the training of that staff. • Continued support for the maintenance, improvement, and growth of our Information Management Systems and other emerging technologies. -119- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Service 101-3048-521 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET PERSONNEL $1,255,842 $1,482,116 $1,482,116 $1,634,142 OPERATIONS $128,888 $137,081 $137,081 $155,864 CAPITAL $0 $0 $0 $0 TRANSFERS $24,058 $24,870 $24,870 $21,260 TOTAL $1,408,788 $1,644,067 $1,644,067 $1,811,266 PERSONNEL: Full Time 22.0 25.0** 25.0** 25.0 Part Time 3.0 3.0 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Calls for Service 97,000 97,000 100,000 Emergency (9-1-1) Telephone Calls Received 28,500 28,500 30,000 Non-Emergency Telephone Calls Received 82,500 82,500 83,500 Telephone Calls Dialed by Communications 37,000 37,000 37,500 Total Phone Calls Processed 148,000 148,000 151,000 Output/Workload Offenses Processed 4,950 4,950 5,000 Adult Arrests Processed 4,700 4,700 4,900 Juvenile Arrest Processed 200 200 200 Non-Criminal Incidents Processed 6,500 6,500 7,000 Accidents Processed 950 950 1,000 Supplements Processed 7,500 7,500 8,000 Total Reports Processed 24,800 24,800 26,100 Efficiency Measures/Impact M&O Budget per Capita $27.76 $31.08 $33.92 M&O Budget % to City Budget 5.65% 5.72% 5.44% Effectiveness Measures/Outcomes ** Added 3 Dispatchers -120- Department: Division/Activity: Account #: Police Detention 101-3049-521 Location and Hours of Operation: 1102 West Euless Blvd. Contact: Wayne Pavlik, Ext. 1562 or Harland Westmoreland, Ext. 1540; Mon-Fri, 8am-5pm Mission / Programs / Services: To provide a safe, secure, and sanitary environment for all individuals held in our Detention Facility in an effective and efficient manner while ensuring that their constitutional rights are not infringed. To receive, process, maintain, and dispose of property taken into custody by the Department in an efficient and effective manner and in compliance with applicable laws. FY2007 Highlights & Accomplishments: • Continued a very successful part-time PSO program. • Continued association with the Bureau of Immigration and Customs Enforcement. FY2008 Goals & Objectives: • Serve our customers in a positive manner. • Ensure that each detainee is held in a safe, secure and sanitary environment. • Ensure that property is processed efficiently, effectively, and in accordance with the legal requirements. • Provide additional training to each PSO. • Continue our relationship with the Bureau of Immigration and Customs Enforcement. Major Budgetary Issues & Operational Trends: • Continued support for the staffing of the Detention Facility and the training and equipping of that staff. • Continued to pursue the use of high tech equipment, which improves the efficiency of our operation. • Provide supervision on shift. -121- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Detention 101-3049-521 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $904,375 $982,286 $982,286 $1,048,671 Operations $89,608 $95,004 $95,004 $97,217 Capital $0 $0 $0 $0 Transfers $1,662 $1,662 $1,662 $1,662 TOTAL $995,645 $1,078,952 $1,078,952 $1,147,550 PERSONNEL: Full Time 17 17 17 17 Part Time 0000 PERFORMANCE MEASURES/SERVICE LEVELS: Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # of Public Service Officers 15 15 15 I.N.S. Prisoners Processed 2,269 3,000 3,200 I.N.S. Prisoners Man-Days 5,293 7,100 7,400 City Prisoners Processed 4,132 3,500 4,000 City Prisoners Man-days 10,493 8,900 9,500 Total Prisoners Processed 6,401 6,500 7,200 Total Prisoners Man-Days 15,786 16,000 16,900 Output/Workload Total Beds 46 46 46 Efficiency Measures/Impact M&O Budget per Capita $19.62 $20.40 $21.49 M&O Budget % to City Budget 4.00% 3.75% 3.45% # of prisoners processed per PSO 426.73 433.33 480.00 Effectiveness Measures/Outcomes Average # of days served per I.N.S prisoner 2.33 2.37 2.31 Average # of days served per City prisoner 2.54 2.54 2.38 Average # of days served 2.47 2.46 2.35 -122- Department: Division/Activity: Account #: Police Emergency Management 101-4024-522 Location and Hours of Operation: 1102 West Euless Blvd. 24 Hours a day, 365 days a year Mission / Programs / Services: To identify, prepare for, respond to and recover from any manmade or naturally occurring disaster that may strike the City of Euless. FY2007 Highlights & Accomplishments: • Sucessfully completed region wide WMD State exercise. • Continued Incident Command Training for supervisors • Continued monthly meetings with Tarrant County and HEB emergency managers. • Continued supervisor involvement through monthly meetings FY2008 Goals & Objectives: • Continue monthly meetings • Continue training throughout City • Update City Plan Major Budgetary Issues & Operational Trends: • Continuing increase in training • Growth of City • Growing demands by Federal, State, and Local Emergency Planners. -123- -124- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Police Emergency Management 101-4024-522 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $3,004 $16,030 $16,030 $21,446 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $3,004 $16,030 $16,030 $21,446 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 State Compliance w/Disaster Plan Review 13 13 13 Emergency Warning System Tests 12 12 12 Output/Workload Emergency Management Plan 26 26 26 Quarterly Siren System Tests 4 4 4 Efficiency Measures/Impact M&O Budget per Capita $0.06 $0.30 $0.40 M&O Budget % of City budget 0.01%0.06%0.06% Effectiveness Measures/Outcomes FIRE DEPARTMENT 78.7% 21.3% Gen. Fund Fire Services 88.0% 5.9% 6.1% Suppresion Admin.Fire Marshal Fire Chief Lee Koontz Administration EMS/Suppression Emergency Care/Transportation Fire Rescue/Hazmat Response Prevention Education Disaster Response Fire Marshal Annual Inspections Investigations Issue Permits and CO's Building Plan Reviews CPR Training -125- Department: Division/Activity: Account #: Fire Fire Marshal 101-4023-522 Location and Hours of Operation: 201 North Ector Drive, Building D. Normal business hours of operation are from 8:00 AM to 5:00 PM. Members of this Division are subject to recall and frequently work hours outside of the normal business hours of operations in order to conduct fire investigations, special inspections and to perform public education duties. Mission / Programs / Services: The mission of the Euless Fire Marshal’s Office is to maintain fire prevention, fire inspection, and investigation and fire education programs. These programs are designed to protect and enhance the quality of life in Euless through a comprehensive program of services directed towards the preservation of life and property from the threat of fire or explosions, or related hazards by advocating, promoting and providing leadership in the prevention or mitigation of fires, explosions, fire related criminal activity or other conditions hazardous to life or property. The goal of the Fire Marshal’s office is to protect the citizens of our community, protect our infrastructure, and protect our employees by reducing the threat of potential fires and safety hazards in the community. The Division maintains a comprehensive fire inspection and permit program designed to identify and abate fire hazards that would place any member of the community at risk of loss. The Division determines cause and origin of fires or explosions and conducts the latent investigation when criminal activity has been detected or suspected. The Fire Marshal’s office investigates fires that are the result of criminal activity and develops the case from incident to prosecution. Investigators assigned to this Division also participate with other member cities to provide an arson task force within Tarrant County. The Division also develops and provides the community with educational and training opportunities through a broad spectrum of fire safety education materials and programs. FY2006-2007 Highlights & Accomplishments: • Developed new tracking system to stay abreast of project status • A burn ban ordinance was developed and adopted during the severe drought and charges were filed against four individuals for arson cases during the year. • Converted one of the FMO vehicles to a dedicated crime scene unit to increase efficiency on fire investigations. • A Hydra-storz program was implemented on all new fire hydrants. Engineering documents were changed to reflect the new requirements • A new tracking system for plans was implemented due to the increasing volume of plans we are receiving. • Job descriptions were developed for the Inspector I and II positions FY2007-2008 Goals & Objectives: • To fully reinstate the public education functions in the department and increase the clown troop personnel. • Continue the training of the new inspector, including his completion of the fire academy if funded. • Phase I of the Hydra Storz installation on hydrants will be completed if funded. • Tree Ordinance will be fully implemented to reduce the problems associated with low tree limbs if funded. Major Budgetary Issues & Operational Trends: • Some adjustments are requested in this budget to meet the increases of personnel added. • Construction related projects continue to provide a significant demand on our personnel. This trend is expected to continue to accelerate during the 07-08 budget year with the biggest demands along the 121 corridor. • With the Public Education position being refilled, it is our desire to increase our presence in the community. With increased activity in this position comes an increased need for support materials as reflected in the budget. • A pending Legislative change that may remove the exempt status of the Fire Marshal may result in the need for creative scheduling to minimize the impact on the personnel budget. • Several projects are underway that are reflected in budget documents. These include the tree trimming project, designed to mitigate violations of the tree ordinance, a program to install hydra-storz adaptors on fire hydrants around the city and a repeat request to provide a trailer for the clown safety troop. • Adequate funds for required training continue to be a challenge. It is our desire to send Ken Rawlinson to the fire academy. The completion of this training is a very important part of being effective as a fire inspector. - 1 26- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fire Fire Marshals Office 101-4023-522 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $275,005 $327,102 $328,672 $389,772 Operations 19629 $32,355 $32,857 $38,298 Capital $0 $0 $0 $0 Transfers $7,345 $8,777 $8,777 $6,254 TOTAL $301,979 $368,234 $370,306 $434,324 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # of Fire Inspectors 3 3 3 Output/Workload # of Inspections 1,457 1,921 1,500 # of Permits 220 278 250 # of Citations/Warnings 95 38 75 # DRC/Construction Meetings 90 120 75 # Plans Received 286 302 200 # of Investigations 173 191 100 # of Offenses Filed 4 2 4 # of Classes/Programs 78 69 80 Public Relations Projects 4 11 10 Special Projects 16 14 25 Efficiency Measures/Impact M&O Budget per Capita 5.95 7.00 8.13 M&O Budget % of City Budget 1.21% 1.29% 1.31% Effectiveness Measures/Outcomes # of investigations per inspector 58 64 33 # of inspections per inspector 486 640 500 # of people in classes 7,411 6,711 7,500 % of population reached 15.00% 13.00% 14.00% -127- Department: Division/Activity: Account #: Fire Administration 101-4040-522 Location and Hours of Operation: 201 North Ector Drive, Building D Hours 8:00 AM to 5:00 PM Mission / Programs / Services To effectively and efficiently fulfill the obligation of delivering, at the highest level of competency possible, fire suppression, rescue, emergency medical care, fire prevention/inspection, fire safety education, fire investigation and any other service we are equipped, trained or capable of providing to the citizens and visitors of Euless, Texas. This division is responsible for personnel management, budget, payroll, research and development, records management and public information. Our goal is to provide the services requested by our stakeholders at the highest level of customer satisfaction possible. FY2007 Highlights & Accomplishments: • Added additional Fire Fighter Paramedics for third Ambulance FY2008 Goals & Objectives: • Prepare and complete ISO inspection Major Budgetary Issues & Operational Trends: • Finding qualified personnel in a very competitive market • Stay competitive with salaries and benefits -128- -129- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Fire Administration 101-4040-522 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $346,742 $365,720 $365,720 $387,451 Operations $16,364 $27,361 $24,997 $27,749 Capital $0 $0 $0 $0 Transfers $2,004 $942 $942 $942 TOTAL $365,110 $394,023 $391,659 $416,142 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # Civilian Personnel 2 2 2 # Sworn Fire Personnel 62 65 68 Output/Workload # Incident Reports Processed 3,641 3,501 3,600 Avg. Ambulance Response Time 4:00 4:00 3:75 # Requisitions Processed 1,000 1,000 1,000 Efficiency Measures/Impact M&O Budget per Capita $7.19 $7.40 $7.79 M&O Budget % of City budget 1.47%1.36%1.25% # Sworn Personnel per 1000 population 1.22 1.23 1.27 Effectiveness Measures/Outcomes Insurance Service Organization Rating 3 3 3 Department: Division/Activity: Account #: Fire EMS/Suppression 101-4041-522 Location and Hours of Operation: 201 North Ector Drive, Building D (817) 685-1600 Monday - Friday 8:00 AM to 5:00 PM, after hours as needed Mission / Programs / Services: To effectively deliver all hazards emergency mitigation and emergency medical service to those who call within our response area. These services are provided from three strategically located stations in the city for optimum response. Services are targeted to conserve life and alleviate suffering. This may range from public education aimed at first aid training, pre-arrival medical instructions from an emergency medical dispatcher, initial care from a first responding engine company all the way up to, and including, advanced life support care into the hospital setting. FY2007 Highlights & Accomplishments: • Completed bunker gear replacement for remainder of department • Implemented 3rd Medic operations • Established Honor Guard • Replaced majority of 4” fire hose with more efficient 5” hose • Won “Best in Texas” Digital Technology Award for GIS Program • Won “Lone Star Achievement Award” Texas Fire Chief’s Association for GIS Program • Completed Heart Monitor upgrade program for all front line apparatus • Started replacement program for Thermal Imaging Cameras on Fire Apparatus FY2008 Goals & Objectives: • Put third aerial truck in service for “total quint” concept • Start of bunker gear replacement plan • Continue remount program for Ambulance replacements • Complete ISO audit and improve rating • Work with area Hospitals on Cardiac Care Protocol • Implement digital recording playback program for quality control Major Budgetary Issues & Operational Trends: • Implementation of Truck Company at Station 3 with staffing • Increased use of technology for situational awareness and other operational tasks • Potential retirement opportunities will require promotional needs • Difficulty in recruitment of Paramedic certified personnel due to increased job competition/demand -130- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Fire EMS/Suppression 101-4041-522 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $4,613,711 $5,415,472 $5,415,472 $5,816,542 Operations $180,903 $223,171 $229,171 $232,221 Capital $3,788 $4,250 $4,250 $4,250 Transfers $128,490 $159,415 $159,415 $181,466 TOTAL $4,926,892 $5,802,308 $5,808,308 $6,234,479 PERSONNEL: Full Time 59.0*62.0*62.0*65.0* Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Total Alarms 3,661 3,675 4,000 EMS Calls in City of Euless 3,363 3,545 2,400 Structure Fires 80 65 80 Vehicle Fires 21 31 47 Mutual Aid Received 80 80 90 Fire Property Damage 4,991,885 5,399,445 1,000,000 Output/Workload Mutual Aid Given EMS 37 45 61 Mutual Aid Received EMS 51 31 70 Mutual Aid Given Suppression 132 103 187 Efficiency Measures/Impact M & O Budget Per Capita $97.08 $109.80 $116.75 M&O Budget % of City budget 19.77%20.21%18.74% Avg. Ambulance Response Time in Euless 4:00 min 4:00 min 4:15 min Avg. Mutual Aid Given Response Time 13:45 min 8:00 min 7:00 min Avg. Mutual Aid Received Response Time 7:45 min 11:00 min 7:00 min Effectiveness Measures/Outcomes Fire Related Civilian Injuries 11 13 6 Fire Related Personnel Injuries 4 5 2 % Property Damage/Total Property Values 0.219%0.222%0.039% *added 3 Firefighter/paramedics in FY06, FY07, and FY08 -131- DEVELOPMENT Director Mike Collins Planning Land development Planning & Zoning Inspection Services Code enforcement Building permits Environmental Health Food handlers permits Health inspections & permits 33.1% 53.7% 13.1% Planning Inspections Health 96.9% 3.1% Gen. Fund Development -132- Department: Division/Activity: Account #: Development Planning 101-6032-540 Location and Hours of Operation: 201 North Ector, Building C Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: To assist the City Council and Planning and Zoning Commission in the preparation of long and short range plans; to help guide the City’s future development; and to assist in the planning, preparation, maintenance, coordination and enforcement of land development control ordinances, policies and plans. • Coordinate the activities of and prepare agendas, packets and minutes for the Development Review Committee, Planning & Zoning Commission, Board of Adjustments, Capital Improvements Advisory Committee, and City Council. • Assist developers and citizens in making application for rezoning, platting, site plan approval, specific use permits, and other land use related applications and coordinate the Development Review Committee’s review, evaluation, and reporting on these applications to the appropriate Board or Commission. • Coordinate the review, update and maintenance of the City’s Master Plan, Official Zoning Map, Unified Development Code, Impact Fees and other land use related plans, ordinances, and policies. FY2007 Highlights & Accomplishments: • Facilitated fifty-two (52) residential and commercial cases through Development Review Committee, Planning and Zoning Commission, and City Council approval process. • Facilitated process leading to the award by City Council of two (2) gas leases for city owned land totaling over 400 acres including the Texas Star Sports Complex and the Loving Tract. • Facilitated process that lead to the approval of site plans and specific use permits for the Shops at Vineyard Village containing over 400,000 square feet of retail space. • Completed evaluation and revisions to Article VII, Sections 113, 114, 115, and 181 regarding masonry façade requirements in industrial zoned districts. FY2008 Goals & Objectives: • Effectively administer development process associated with the Glade Parks development, providing over 1.2 million square feet of retail, office, and commercial along with 50 acres of residential. • Effectively administer programs/projects associated with the Euless Pride Program and other redevelopment efforts throughout the city. • Effectively partner with commercial businesses to meet the requirements in Section 84-334 regarding landscape maintenance and upkeep. • Effectively administer Gas Drilling Permit application process. Major Budgetary Issues and Operational Trends: • Construction activity will continue in residential subdivisions including the Creekwood Estates, Enclave at Wilshire Park, the Villas at Texas Star and in commercial developments including the Glade Parks and Shops at Vineyard Village. • Efforts will intensify to identify and implement successful redevelopment strategies requiring reallocation of staff time and additional public appropriations. • Implement successful implementation of Gas Drilling Ordinance, including Gas Drilling Permit application process and identifying options to provide gas drilling inspection services. -133- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Development & Planning Planning 101-6032-540 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $269,589 $288,618 $288,618 $308,079 Operations $18,046 $32,487 $32,487 $32,487 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $287,635 $321,105 $321,105 $340,566 PERSONNEL: Full Time 3.0 3.0 3.0 3.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Zoning Change Applications 6 5 2 Planned Developments 3 3 2 Site Plan Applications 12 9 12 Preliminary Plat Applications 6 5 4 Final Plat Applications 8 8 4 Replat Applications 3 3 2 Specific Use Permit Applications 12 10 25 Variance Requests 2 2 2 Special City Council/P&Z requests 2 12 2 Output/Workload Pre-Development Conferences 200 200 200 Planning & Zoning Commission Items 50 50 52 Council Related Items 30 30 44 Ordinance Review and Revisions 3 4 2 Special Reports and Studies 2 3 4 Efficiency Measures/Impact M&O Budget per Capita $5.67 $6.07 $6.38 M&O Budget % of City Budget 1.15%1.12%1.02% Effectiveness Measures/Outcomes APA Midwest Section Award 1 CC & P&Z concurrence w/DRC 1 TX APA Excellence in Planning Award 1 -134- Department: Division/Activity: Account #: Development Inspection Services 101-6034-540 Location and Hours of Operation: 201 North Ector, Building C Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: To evaluate, recommend and enforce minimum standards to safeguard life or limb, health, property and public welfare by regulating and controlling the design, construction, quality of materials used and occupancy, location and maintenance of all buildings and structures within the City of Euless and certain equipment specifically regulated. Other areas include air pollution, hazardous wastes, illegal dumping, high grass and weeds, and general environmental complaints. To regulate the initial construction, subsequent remodeling, and occupancy of all buildings and structures within the City of Euless. To maintain residential buildings in a safe and aesthetically pleasing manner and to provide a complaint program to the public which will effectively and promptly eliminate code violations. FY2007 Highlights & Accomplishments: • Completed placement of Permit applications and forms and provided them on the web site. • Maintained a high level of production in terms of inspections performed and code service correspondence resulting in a high percentage of properties/construction in compliance. • Realigned our current code districts to mirror current police districts 1 thru 6. • Established a joint team of various city departments in an effort to provide unity and professionalism as we seek out different ways to effectively administer codes in a city wide arena. Known as the CCAT team, Community Code Action Team. FY2008 Goals & Objectives: • Continue Plan Review process for the Master plan commercial mixed use tracks and coordinate with applicant, developers and contractors with the inspection process of buildings during their construction process. • Develop new accessory building standards relating to size and setback in residential zoned district. • Continue Staff participation in COG committee’s relating to code changes for ICC code adoption. Major Budgetary Issues and Operational Trends: • Construction (residential and commercial) activity should continue to be steady with an increase in commercial. • Continue training and certification requirements related to 2003 I codes and state license’s increase and CE for certifications. • Provide training and certifications for Richard Eldredge to be qualified to perform the duties assigned in code services and building inspections. -135- -136- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Development & Planning Inspection Services 101-6034-540 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $446,166 $481,682 $481,682 $498,451 Operations $27,931 $48,777 $48,777 $50,882 Capital $0 $0 $0 $0 Transfers $6,083 $5,272 $5,272 $3,451 TOTAL $480,180 $535,731 $535,731 $552,784 PERSONNEL: Full Time 7.0 7.0 7.0 7.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Service Requests 939 925 925 Output/Workload Residential - New/Attached 315 58 120 Residential - Remodel 85 91 90 Residential - Swimming Pools 18 14 20 Commercial - New 10 24 15 Multifamily - New 0 0 1 Multifamily - Swimming Pools 0 0 1 Commercial & Multifamily Remodel 20 31 20 Industrial Buildings 1 0 3 Churches 0 0 0 Misc. Permits 1,100 2,853 1,200 Certificates of Occupancy 150 134 150 Inspections 12,000 11,961 12,000 Plan Review 344 350 365 Efficiency Measures/Impact M&O Budget per Capita $9.46 $10.13 $10.35 M&O Budget % of City Budget 1.93%1.86%1.66% Effectiveness Measures/Outcomes Property value added from new development 62,638,189 75,000,000 75,000,000 Department: Division/Activity: Account #: Development Environmental Health 101-6065-540 Location and Hours of Operation: 201 North Ector Drive, Building C Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: To protect the public health through education, surveillance and enforcement of ordinances and codes. Areas included are: food establishments, long term care facilities, child care facilities, and swimming pools. The tracking and control of communicable diseases is also becoming a major function of this department as well as training food handlers. To conduct inspections for Euless food service establishments, swimming pools, foster homes and day care facilities to ensure clean, safe, sanitary conditions. Conduct Certificate of Occupancy inspections for food establishments and day care facilities. Provide high grass and weeds abatement program and assist inspection department. Investigate and answer various types of environmental complaints. Conduct food handler certification courses. FY2007 Highlights & Accomplishments: • Perform responsibilities in a consistent, reliable, efficient and effective manner. • Update state requirements for pools for public use. • Continue education program and complete inspection’s to determine compliance. FY2008 Goals & Objectives: • Attend Food Manager training course and maintain certification. • Attend State updates regarding pool requirements • Continue Food & Health Education requirements regarding State & FDA guidelines • Provide Professional training and education regarding all changes to the food and health industry. Major Budgetary Issues and Operational Trends: • Maintain continued levels of training and certifications of staff necessary to protect and safeguard the public from food borne illness, and pool safety program. • Provide resources to attend Professional training and membership to Organizations for the Health Department staff. • Provide and maintain a new program for illegal dumping, IRATE (Illegal Refuse Abatement Team Effort) on vacant properties. -137- -138- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Development & Planning Environmental Health 101-6065-540 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $93,819 $113,280 $113,280 $121,213 Operations $3,977 $8,811 $8,811 $9,892 Capital $0 $0 $0 $0 Transfers $4,142 $4,142 $4,142 $4,142 TOTAL $101,938 $126,233 $126,233 $135,247 PERSONNEL: Full Time 2.0 2.0 2.0 2.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Output/Workload Food Service Permits 175 220 150 Retail Food Permits 85 171 100 Day Care Inspections 30 28 25 Swimming Pool Inspections 234 123 230 Nursing Homes 1 1 1 Food Service Establishment 250 262 250 Efficiency Measures/Impact M&O Budget per Capita $2.01 $2.39 $2.53 M&O Budget % of City Budget 0.41%0.44%0.41% Effectiveness Measures/Outcomes Food Permits per Inspector 88 220 150 Swimming Pool Inspections per Insp.117 123 230 # of Food Establishments per 1000 pop.4.93 4.95 4.68 PARKS & COMMUNITY SERVICES (PACS) 2.9% 60.3% 4.5%27.5% 4.8% Admin Parks Pools Leisure Srvcs.Special Events 93.0% 7.0% Gen. Fund PACS Director Ray McDonald* Administration Swimming Pools Maintenance of pools Operation of three neighborhood pools Swimming classes Leisure Services Recreational activities adult and children Athletic programming Youth, pre-school and senior programs Parks Maintenance of city parks Develop & improve city parks Beautification and historical preservation Projects and special events Arbor Daze Texas Star concert series Summer musical *Community Services also manages other funds which include: Softball World at Texas Star; the Parks at Texas Star, Arbor Daze and Recreation Classes. -139- -140- Department: Division/Activity: Account #: Parks & Community Services Recreation 101-7051-550 Location and Hours of Operation: Midway Recreation Center, 300 W. Midway Drive, 6:00 a.m. to10:00 p.m., Monday through Thursday; 6:00 a.m. to 8:00 p.m., Friday; 8:00 a.m. to 6:00 p.m.; 8:00 a.m. to 6:00 p.m. Saturday, and 1:00 p.m. to 6:00 p.m., Sunday Simmons Senior Center, 508 Simmons Drive, 7:00 a.m. to 3:00 p.m. Monday through Friday Ruth Millican Center, 201 Cullum Drive – open during scheduled classes and activities. Mission/Programs/Services: • To provide and promote recreation and leisure opportunities that will enhance the quality of life of the community. • To provide a year-round comprehensive and safe leisure program for all citizens, including many different interest areas for all ages. • To promote a professional staff and be aware of changing trends in the field. • To promote both active and passive leisure services programs that serve all citizens. FY2007 Highlights/Accomplishments: • Staff attended a variety of educational programs regarding community wellness. • Implemented a community-wide wellness program with both Go Texan and The American Heart Association. • Provided summer track program for 150 children supervised by experienced coaches. • Expanded senior programs to serve an increasing number of participants. • Developed relationships with each elementary school principal in HEB/ISD and partnered with them in several programs. • Started senior lunch program feeding over 90 per week (Mondays, Tuesdays and Thursdays). FY2008 Goals & Objectives: • To provide a variety of programs that enhance the quality of life and reflects our City’s core beliefs. • To encourage staff development and offer training opportunities for growth. • To grow and enhance the community-wide wellness program. • To provide additional fitness opportunities for the Senior Citizen population. • To encourage the participation in youth sports and activities. • To implement recreational strategies as identified in the Parks Master Plan. Major Budgetary Issues and Operational Trends: • Ability to staff facilities properly due to the increase in memberships. • The need for additional facilities to offer programs and activities as well as for public meeting space. • Vandalism that is occurring in our parks and facilities is costing a tremendous amount of staff time as well as replacement costs for damaged items. • The need to upgrade aging buildings and facilities as maintenance issues continue to burden both Parks & Community Services and Facilities Maintenance staff. DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Community Services Leisure Services 101-7051-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $517,660 $530,402 $530,402 $584,188 Operations $38,432 $42,110 $42,110 $42,110 Capital $0 $0 $0 $0 Transfers $11,982 $11,982 $11,982 $13,173 TOTAL $568,074 $584,494 $584,494 $639,471 PERSONNEL: Full Time 8.0 8.0 8.0 8.25* Part Time 6.0 6.0 6.0 6.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # Memberships Sold 4,160 3,990 4,400 Output/Workload # Racquetball players 4,794 4,215 4,000 # Track users 13,481 13,045 15,000 # Fitness Center users 50,386 43,217 44,200 Summer Track Program 150 200 150 Web Registrations 243 300 300 Efficiency Measures/Impact M&O Budget per Capita $11.19 $11.05 $11.98 M&O Budget % of City Budget 2.28%2.03%1.92% Effectiveness Measures/Outcomes Midway Recreation Center Attendance 118,344 116,000 117,000 Ruth Millican Center Attendance 9,009 8,158 11,300 Simmons Center Attendance 9,000 9,367 10,000 Gymnasium Attendance 50,386 43,217 44,000 Youth Classes Attendance 16,153 21,005 15,900 Adult Classes Attendance 9,551 8,062 8,725 * Moved 1/4 of SBW General Manager from SBW to Recreation -141- -142- Department: Division/Activity: Account #: Parks & Community Services Parks 101-7052-550 Location and Hours of Operation: 1997-C S. Pipeline – Monday through Friday, 7:00 a.m. to 3:30 p.m. with some Saturday and Sunday work to clean parks, athletic field preparation, and flexible (earlier) hours during summer months for water truck operations. Mission/Programs/Services: To provide a safe and aesthetically pleasing Park system for the citizens of Euless in the most cost effective manner possible. To satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle. To provide parks and leisure opportunities for all citizens. To provide a comprehensive parks system through the use of an updated Parks Master Plan. To identify and apply cost saving measures where feasible. To continue to beautify the community. To provide services necessary to upkeep, develop and maintain all park safety and general requirements within a parks system that includes: 38 athletic fields, 6 pavilions, 3 gazebos, 1 aquatic playground, 3 pools, 6 tennis courts, 18 restrooms, 2 outdoor exercise stations, 10 jogging trails (total 7 miles), 3 rose gardens, 166 picnic areas, 15 playgrounds, 1 amphitheater, 5 ponds, 6 aerators, 3 fishing piers, 4 volleyball courts, 2 outdoor basketball courts, 2 greenhouses, 1 bird watching blind, 1 in-ground tree farm, 1 potted tree farm, and park areas to include parking for a total of almost 406 acres. The department also maintains 39 irrigation systems consisting of over 15,000 heads as well as 87,107 square feet of flower beds at 36 different sites. Additionally, tree care in all city parks as well as facilities, right-of-ways, traffic signs and lights is provided by the Parks Department. FY2007 Highlights/Accomplishments: • Completed installation of shade structures at Jacobs Field at PATS • Installed new playground equipment at Midway Park, swing at J.A. Carr and swing at S. Euless Park • Installed new irrigation system and Parking lot lighting project at Bob Eden Park • Installed 20 picnic tables, 15 BBQ grills, 11 concrete picnic pads and 25 new trash recepicals at parks. • Completed lighting project within playgrounds at the Preserve McCormick, Bob Eden & West Park parks • Completed chemical storage building at the parks maintenance building • Implemented new departmental safety program • Implemented new turf management program at City Hall, Police & Courts and the Main Street greenbelt • Completed new police & courts median renovation project and new park signage program. • Installed bird deterent at Shea and Finway stadiums at the PATS • Installed new rain/freeze sensors on all irrigation controllers and pedistal mount for the Walk of Champions • Expanded IMMS program to include S. Euless Park and Police & Courts • Added playground chips at Blessing Branch, Midway, J.A. Carr, Trailwood, Bob Eden and Wilshire parks • Repainted bleachers and added new benches at West Park • Won Forestry Award for the Famous and Historic Tree Grove • Grew 4,000 Red Oak seedlings for 2008 events and planted 64 trees. • Made park benches out of re-cycled tree trunks for Bob Eden Trail and Heritage Park FY2008 Goals & Objectives: • Develop a comprehensive turf management plan for all city facilities, parks and athletic fields • Complete the design and construction of the dog park at the Villages of Bear Creek Park • Construct trail through Midway Park on north side of drainage channel • Complete update of 2007 Parks, Recreation and Open Space Master Plan Major Budgetary Issues and Operational Trends: Irrigation maintenance continues to be a burden for both manpower and expenses. In FY 2007, 1643.8 hours were spent on irrigation modification and repairs, requiring additional expenditures from an already restricted operating budget. Grounds maintenance, particularly athletic field maintenance, has increased due to the success of the Parks at Texas Star Baseball League and having to use both Midway Park and the Parks at Texas Star to satisfy the demand for game fields. Additionally, park fixtures and amenities have increased substantially resulting in an increase in general park maintenance in the areas of trash, repairs to picnic stations, park signage, trail maintenance, water fountain repairs and general up-keep. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Parks & Community Services Parks 101-7052-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $915,255 $1,016,819 $1,016,819 $1,070,097 Operations $267,482 $275,080 $275,080 $281,320 Capital $167 $0 $0 $0 Transfers $48,726 $53,137 $53,137 $51,402 TOTAL $1,231,630 $1,345,036 $1,345,036 $1,402,819 PERSONNEL: Full Time 16.50 16.50 16.50 16.50 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # of Sports Seasons 23 23 23 Athletic Fields 37 37 37 Pavilions 7 7 8 Gazebos 3 3 3 Splash Pad 1 1 1 Pools 3 3 3 Jogging Trails 9 9 10 Picnic Areas 162 162 162 Playgrounds 15 15 15 Amphitheater 1 1 1 Tennis Court 6 6 6 Ponds/Aerrators/Fishing Piers 14 14 14 Volleyball Courts 4 4 4 Outdoor Basketball Courts 2 2 2 Output/Workload Ballfield Maintenance Hours 3,116 3,300 3,648 City Assistance Hours 121 146 138 Clerical Dispatch Hours 3,264 3,393 3,365 Contractor Inspections 114 206 150 Equipment Maintenance Hours 355 446 500 Fixture Maintenance Hours 569 517 800 Greenhouse Hours 673 835 929 Grounds Maintenance 6,403 8,557 7,629 Horticulture Hours 1,823 3,544 2,814 Irrigation Hours 948 1,293 1,644 Manual Watering Hours 845 553 781 Parks Betterment 2,674 2,854 2,946 Pool Maintenance 286 99 156 Safety Inspection Hours 464 416 455 Special Projects Hours 2,333 997 1,000 Training Hours 262 37 250 Water Truck Hours 928 232 960 Trash Pick up 1,769 1,769 1,839 Tree Maintenance 2,481 2,664 2,700 Other Maintenance Hours 284 293 297 Efficiency Measures/Impact Acres per FTE 22.97 22.97 22.97 Cost per Acre Maintained $3,250 $3,549 $3,701 M&O Budget per Capita $24.27 $25.43 $26.27 Effectiveness Measures/Outcomes # Parks Acres per 1000 Citizens 7.47 7.16 7.10 -143- -144- Department: Division/Activity: Account #: Parks & Community Services Swimming Pools 101-7053-550 Location and Hours of Operation: Midway Pool at 300 Midway Drive, Wilshire Pool at 201 Sierra Drive and South Euless Pool at 605 S. Main. Open Memorial Day to Labor Day, Sundays from 2 to 6 p.m. and Monday through Saturday from 1 to 8 p.m. Mission/Programs/Services: • To provide and promote recreation and leisure opportunities that enhance the quality of life of the community. • To provide a safe, wholesome aquatic experience for citizens. • To offer programs for all ages and skill levels. • To provide a safe and sanitary environment by hiring and properly training lifeguard staff to be prepared and professional. FY2007 Highlights/Accomplishments: • Completed pool audit. • Staff participated in mock emergency training with the Fire Department. • Provided safe and enjoyable swimming opportunities for Euless citizens. • Approximately 75% of the swimming staff returned to work another year at the City of Euless pools. • Facilitated / staffed 10 pool rentals. • Served nearly 8,000 pool patrons. • Over 500 hours guarding swim lessons. • Over 50 hours of in-service traning. • Certified 20 guards in Professional Rescue CPR. FY2008 Goals & Objectives: • To provide a safe and enjoyable environment at all pools. • To provide applicable in-service training for swimming pool staff. • To plan for facility renovations based on recommendations from pool audit. Major Budgetary Issues and Operational Trends: • Age of existing pools and filter system continues to impact maintenance budget. • Challenge of complying with Texas Department of Health standards for public swimming pools due to aging facilities. • Ability to hire lifeguards for our older pools with competition from the newer and more exciting aquatic facilities around the metroplex. • Ability to staff all three pools due to an extended summer that reflects the later start date of HEB ISD. -145- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Community Services Swimming Pools 101-7053-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $52,664 $57,776 $57,776 $62,440 Operations $29,571 $31,350 $31,350 $42,500 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $82,235 $89,126 $89,126 $104,940 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 22.0 22.0 22.0 22.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Days Open 86 86 86 Swimming Pools 3 3 3 Output/Workload Guard Hours: Midway 2,540 2,540 2,840 South Euless 2,240 2,240 2,500 Wilshire 1,900 1,900 2,115 Efficiency Measures/Impact M&O Budget per Capita $1.62 $1.68 $1.97 M&O Budget % of City Budget 0.33%0.31%0.32% Effectiveness Measures/Outcomes Midway Attendance 7,941 8,422 8,000 South Euless Attendance 5,071 5,242 5,000 Wilshire Attendance 3,825 3,403 4,000 Pool Rentals 10 25 25 -146- Department: Division/Activity: Account #: Parks & Community Services Projects & Special Events 101-7083-550 Location and Hours of Operation: 1314 Royal Parkway Monday through Friday 8:00 a.m. to 5:00 p.m. Mission/Programs/Services: • To provide and promote recreation and leisure opportunities that will enhance the quality of life of the community. • To provide citizens with a superior recreation experience through structured projects and special events. • To successfully manage special projects that will enhance the image of the City of Euless. • To develop a strong community presence for the entire Parks & Community Services Department. FY2007 Highlights/Accomplishments: • Hosted 23 special events. • Secured $9,500 (cash and in-kind) in sponsorships for various events. • Partnered with non-profit groups (such as Boys & Girl Scouts of America , Tarrant County Health Department, The Humane Society of North Texas, The United Way – Fit Future Program, Tarrant Area Food Bank, Safe Kids Tarrant County and Special Needs Assistance Program)in order to educate citizens on health and safety isues and to promote their causes. • Assisted with planning and implementation of various commitees (Healthy New You and United Way Fundraiser). • Added two new events to the calendar (UT Arlington Jazz Camp Faculty Concert and Fort Worth Zoo’s Wild Wonders Exhibit). • Won 4 awards from the International Festivals and Events Association. • Awarded grants from Wal-Mart and ARTSNET to promote events. • Planned and participated in the R&R Program at D/FW Airport. • Planned Christmas Parade of Lights with 94 floats participating. • Held 11th Annual Texas Trash-Off with over 350 participants. • Coordinated 568 volunteers who worked 1,946 hours with a monetary value of $35,114 to the City of Euless. • Coordinated opening and closing ceremonies for the Parks at Texas Star Baseball League. • Assisted in planning for the 2006 Super Series World Series. • Coordinated 2007 Arbor Daze Celebration. • Partnered with other city departments to promote their programs. FY2008 Goals & Objectives: • Evaluate Arbor Daze 2007 and use that information to improve Arbor Daze 2008. • Include safety/healthy lifestyle programs in events with internal and external entities. • Develop new relationships from recent commercial developments in the City along the Highway 121 corridor. • Train, develop and increase volunteer base. • Train and develop part-time staff to assist with all special events. Major Budgetary Issues and Operational Trends: • Additional part-time staff is required to properly staff and produce quality events that reflect our mission. In FY ’07, full time staff hours for events surpassed 520 hours. • True volunteer hours seems to be harder to obtain without some sort of fund-raising opportunity being tied to the event for groups and organizations that we call upon to help support the events produced by the department. DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Community Services Projects & Special Events 101-7083-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $86,304 $87,986 $87,986 $98,142 Operations $7,186 $12,225 $12,225 $12,825 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $93,490 $100,211 $100,211 $110,967 PERSONNEL: Full Time 2.0 2.0 2.0 2.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Special Events 26 23 27 Output/Workload Concert Series 3 3 3 Christmas Parade of Lights 1 1 1 Holidaze Kidz Zone 1 1 1 Heritage Park Christmas 1 1 1 Icefest at Dr. Pepper StarCenter 1 1 1 Easter Egg Hunt 1 1 1 Texas Trash Off 1 1 1 Veterans Day Celebration 1 1 1 Arbor Daze Festival 0 1 1 Arbor Daze Auction 0 0 0 Midway Recreation Movie Night 1 1 1 Community Garage Sale 2 2 2 Senior Holiday Luncheon 1 1 1 Texas Junior Anglers 1 1 1 Halloween Thing 1 1 1 Valentine's Dance 1 1 1 Summer out of School Bash 1 1 1 Airport R & R Program 2 2 2 Bicycle Rodeo 1 1 1 Efficiency Measures/Impact M&O Budget per Capita $1.84 $1.89 $2.08 M&O Budget % of City Budget 0.38%0.35%0.33% Effectiveness Measures/Outcomes Average number of events per month 2.17 1.92 2.25 -147- -148- Department: Division/Activity: Account #: Parks & Community Services Recreation Administration 101-7084-550 Location and Hours of Operation: 1314 Royal Parkway Monday through Friday 8:00 A.M. to 5:00 P.M. Mission/Programs/Services: To provide direction, leadership and support for the Parks and Leisure Sservices Board, Historical Preservation Committee, Euless Tree Board, and the Economic Development Coorporation in promoting the benefits of parks and recreation to the community through programming, planning, preservation and professional staff development. FY2007 Highlights/Accomplishments • Completed trail map signs for the Trails of Euless. • Initiated the Texas Round-Up Healthy Lifestyles program to the employees and community. • Initiated the first ever Arbor Daze PoeTree Contest with the elementary schools in Euless and gave away over 400 trees to the fourth graders as part of our Arbor Day celebration. • Won two (2) awards (1 from the DFW Directors Association and 1 from the Texas Forest Service) for the Famous and Historical Tree Grove at the Preserve at McCormick Park. FY2008 Goals & Objectives: • Promote healthier lifestyles in the community through programs and events. • Build partnerships in the community with neighborhood associations, the school district, and community service groups. • To adopt a new Parks, Recreation, and Open Space Master Plan that will provide guidance and direction for the Parks and Community Services Department, Euless City Council and the Parks and Leisure Services Board relative to outdoor recreation, indoor recreation, and open space for the existing and future citizens of the City of Euless. Major Budgetary Issues and Operational Trends: Providing the resources necessary for all staff in the performance of delivering a comprehensive leisure service package that will exceed citizen’s expectations. DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Community Services Recreation Administration 101-7084-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $74,904 $56,334 $56,334 $58,973 Operations $6,188 $8,650 $8,650 $9,150 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $81,092 $64,984 $64,984 $68,123 PERSONNEL: Full Time 1.25 1.0*1.0*1.00 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Park Board Meetings 11 11 11 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $1.60 $1.23 $1.28 M&O Budget % of City Budget 0.33%0.23%0.20% Effectiveness Measures/Outcomes * Moved 1/4 Controller to Accounting -149- PUBLIC WORKS Director Ron Young* Street Maintenance Street repairs Preventive maintenance Public works administration Animal Control Animal adoptions Vaccinations Calls for animal services Engineering Water distribution system Wastewater collection system Storm drainage system Flood plain management Safe and efficient Streets 69.1% 19.3% 11.6% Street Maint.Animal Control Engineering *The Director of Public Works also manages water production & distribution, sewage and treatment, meter reading, drainage utility, and capital improvement projects for street s, drainage, water, and wastewater. 95.8% 4.2% Gen. Fund Public Works -150- -151- Department: Division/Activity: Account #: Public Works Street Maintenance 101-8033-531 Location and Hours of Operation: 1513 Westpark Way 7 days a week; 24 hours a day Mission/Programs/Services: To maintain safe driving conditions and prolong the material life of all City streets through aggressive preventative maintenance. The City of Euless Street Maintenance Department performs the following duties: street repairs, repairs to sidewalks, curbs and gutters, installation and replacement of all street signs, traffic control signs and right-of-way maintenance, as well as various other tasks, including drainage maintenance. FY2007 Highlights/Accomplishments: • Repaired 50,691 square feet of asphalt pavement. • Crack sealed 34,730 linear feet of street. • Patched 1,022 potholes in pavement. • Replaced 4,205 linear feet of curb and gutter. • Replaced 4,467 square feet of sidewalk. • Installed/replaced 747 signs. • Installed 5,525 linear feet of roadway pavement markings. • Replaced 7,631 square feet of flat work. FY2008 Goals & Objectives: • Continue the use of private vendors to supplement City forces. • Stay ahead of deteriorating streets. • Concentrate on preventative maintenance. • Implement the FY08 asphalt overlay plan. • Implement the FY08 sidewalk plan. Major Budgetary Issues and Operational Trends: • A significant number of city streets are reaching the end of their useful life. • The cost for petroleum based construction materials (asphalt) shows a rising trend. • An ongoing street maintenance program is necessary to perform crack sealing, pothole repairs, overlays, and other preventative maintenance. -152- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Public Works Street Maintenance 101-8033-531 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $373,028 $463,521 $463,521 $494,958 Operations $194,453 $182,293 $182,293 $182,293 Capital $0 $0 $0 $200,000 Transfers $89,483 $92,384 $92,384 $84,378 TOTAL $656,964 $738,198 $738,198 $961,629 PERSONNEL: Full Time 9.0 9.0 9.0 9.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Linear Miles of Curbs & Gutters 182 182 182.0 Linear Miles of Sidewalk 1.5 1.5 1.5 Linear Lane Miles of Streets 182.0 182.0 182.0 Output/Workload Square Foot of Overlay 1,117,894 664,472 900,000 Linear Lane Foot Crack Sealed 104,603 24,752 150,000 Pot Holes Patched 1,968 1,595 1,500 Lane Miles Streets Swept 36 400 1,200 Linear Foot Curb/Gutter Replaced 4,503 5,183 5,000 Square Foot Flatwork Replaced 21,711 47,914 48,000 Square Foot Sidewalk Replaced 5,909 19,118 20,000 Miscellaneous Project Hours 1,976 4,547 5,000 Signs Made, Repaired, Replaced 1,556 1,703 2,000 Linear Lane Feet of Street Markings 79,856 49,761 50,000 Linear Feet of Channel Maintenance 17,919 53,831 50,000 Linear Feet of Storm Sewer Maint.67,398 80,400 100,000 Efficiency Measures/Impact M&O Budget per Capita $12.95 $13.95 $18.01 M&O Budget % of City Budget 2.64%2.57%2.89% Effectiveness Measures/Outcomes -153- Department: Division/Activity: Account #: Public Works Animal Control 101-8064-531 Location and Hours of Operation: 1517 Westpark Way 7 days a week; 24 hours a day Mission/Programs/Services: To provide animal control for citizens as efficiently and professionally as possible with available resources. Enforce City ordinances concerning animal control and rabies eradication. Provide protection for citizens as well as animals through public education and training in schools and organizations. FY2007 Highlights/Accomplishments: • Out sourced animal cremations. • We have been able to help other shelters with food. • Featured animal of the week on the city web site. • Held Dog Daze in May with much success. Will have again in May. FY2008 Goals & Objectives: • Continue to provide the best possible service to the citizens of Euless. • Provide continuing education for Animal Control officers. • Continue humane treatment and care for animals in the shelter. • Encourage adoption from the shelter. Major Budgetary Issues and Operational Trends: • Existing staff is barely able to handle the service demands. Additional staff will be needed to meet needs as our population increases. • A larger and updated shelter will be needed in the near future. • Citations are down due to a successful implementation of spay and neuter program. -154- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Public Works Animal Control 101-8064-531 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $211,474 $226,378 $226,378 $241,586 Operations $24,740 $27,507 $27,507 $27,507 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $236,214 $253,885 $253,885 $269,093 PERSONNEL: Full Time 3.0 3.0 3.0 3.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Calls for Service 2,827 2,628 2,500 Average # Animals in Shelter 77 79 100 Output/Workload Animals Picked Up 1,140 1,078 1000 Animals Returned to Owners 122 92 106 Animals Released to SPCA 0 0 0 Citations Issued 12 24 16 Dead Animals Removed 271 266 238 Adoptions 257 205 272 Efficiency Measures/Impact M&O Budget per Capita $4.65 $4.80 $5.04 M&O Budget % of City Budget 0.95%0.88%0.81% Effectiveness Measures/Outcomes Animal Bites 58 50 60 -155- Department: Division/Activity: Account #: Public Works City Engineer 101-8066-531 Location and Hours of Operation: 201 North Ector Drive, Building C 8:00 A.M. to 5:00 P.M., Monday through Friday Mission/Programs/Services: The Engineering Department has the responsibility for design and construction of a safe water distribution system, an environmentally safe wastewater collection system, an adequate storm drainage system including floodplain management, and a safe and efficient street and thoroughfare network. This includes proper functioning of all traffic signals, installation of street lights throughout the City, and proper street signs. This department inspects all public works construction within the City and reviews all development plans. • Review all development plans for regulation compliance, engineering design, and safety and health concerns. • Review all engineering studies and plans for accuracy and compliance. • Inspect all public works construction within the City for quality, correctness and safety. • Establish public works guidelines for water and wastewater construction, street design and construction, drainage design and construction, and traffic safety. • Establish and enforce storm water pollution control guideline. • Acquisition and verification of legal documents, properties, right-of-way and easements. • Acquisition and implementation of federal grants for construction of major street, utility and drainage projects. FY2007 Highlights/Accomplishments: • Reviewed 24 sets of engineering plans, 22 site plans, 27 zoning cases, 55 plats, 0 ZBA cases, 162 public service requests, 78 street use permits, 202 street light requests, 6 floodplain related inquiries, 9,400 lf. of sanitary sewer installed/inspected, 17,600 lf. of water main installed/inspected, and 81,700 sq. yds. pavement inspected/constructed. • Complete the FY2007 portion of the multi-year street lighting plan. • Complete the construction of West Pipeline Road and Gateway Boulevard from Centurian Way to Glade Road • Complete the construction of the FY2004 Sanitary Sewer project and the Little Bear Collection line. • Complete the construction of the CDBG Sanitary Sewer project in the Oakwood Terrace Addition. • Initiate the design of the FY2007 Sanitary Sewer project. • Complete the design and construction of the Cannon Drive Water Line project. • Complete the design and initiate the construction of the CDBG Water Line project in the Oakwood Terrace Addition. • Initiate the design of the FY2007 Water Line projects and the design of the Eastcliff-Greenbriar Drainage Improvements. • Complete the design and initiate the construction of the McCormick Park Drainage Improvments. • Complete the Little Bear Creek Drainage Study Update and the construction of the Fuller Branch Drainage Improvements. FY2008 Goals & Objectives: • Complete the FY2008 portion of the multi-year street lighting plan. • Complete the traffic signal construction at the intersection of Gateway and Glade Road. • Complete the construction of Glade Road. • Initiate the design of the Baze Road project. • Complete the construction of the FY2004, FY2005 and FY2006 Sanitary Sewer projects. • Complete the design of the FY2007 Sanitary Sewer project and initiate the construction. • Initiate the design of the FY2008 Sanitary Sewer project. • Complete the design and begin the construction of the CDBG Water Line project in the Oakwood Terrace W. Add. • Complete the construction of the Canyon Ridge Water Line project. • Complete the construction of the CDBG Water Line project in the Oakwood Terrace Addition. • Initiate the design of the FY2008 Water Line project. • Complete the construction of the Little Bear Erosion Control project in McCormick Park near Joyce Court. • Initiate the design of Little Bear Erosion Control project east of Bear Creek Parkway. • Initiate and complete the construction of Eastcliff & Greenbriar Drainage project. • Initiate and design of the Rockwall-Lamar Drainage Improvement project. Major Budgetary Issues and Operational Trends: • Construction unit bid prices show a slow inflationary trend. -156- DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Public Works City Engineer 101-8066-531 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $129,414 $134,791 $134,791 $142,182 Operations $660 $18,800 $18,800 $18,600 Capital $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $130,074 $153,591 $153,591 $160,782 PERSONNEL: Full Time 1.5 1.5 1.5 1.5 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Number of Plats/Plans Reviewed for DRC 72 77 56 Number of Engineering Plans Reviewed 30 24 19 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $2.56 $2.90 $3.01 M&O Budget % of City Budget 0.52%0.53%0.48% Effectiveness Measures/Outcomes NON-DEPARTMENTAL City Manager's Office Gary McKamie-City Manager Non-departmental Handles citywide expenditures Retiree benefits Betterment Fund Funded by citizen contributions Community beautification and enhancement Legal Services Attorney fees Municipal court legal services 76.3% 23.7% Gen. Fund Non-Dept 1.3% 51.9% 0.3% 46.5% Legal Non Dept.Betterment Capital -157- -158- Department: Division/Activity: Account #: Non-Departmental General Fund 101-9060-590 Location and Hours of Operation: Not applicable Mission / Programs / Services: Management has initiated programs to define the costs in this budget that may not be specifically identifiable to any operational budget. The activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the City. Examples of costs here include: electrical, general liability insurance, audit, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one-time appropriations are accounted for in this department in order to maintain stable department budgets from year to year. FY2007 Highlights & Accomplishments: ƒ Provided funding for the continuation of infrastructure maintenance which includes the street overlay and sidewalk programs. ƒ Provided funding for the continuation of the computer hardware/software replacement program. ƒ Provided funding for the continuation of the energy conservation program, which was implemented several years back to maximize savings through increased awareness. ƒ Provided funding for a street lighting program and traffic signal replacement program which will enhance the safety and livability of our City. FY2008 Goals & Objectives: ƒ Provide funding for infrastructure improvements. ƒ Provide funding for computer and equipment replacements in order to maximize productivity. ƒ Provide funding for energy conservation measures which ultimately results in better savings on the cities utilities. Major Budgetary Issues & Operational Trends: In order to recruit and retain a solid workforce, the City will continually review and revise the current employee pay plan to remain competitive in the current market. As many industries have seen in the last few years, the cost of maintaining an employee and retiree health plan has skyrocketed. Therefore, the city continues to look for ways to control costs while maintaining a good quality health plan for both the current employees and the retirees. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non-Departmental* General Fund 101-9060-590 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $109,322 $306,813 $339,813 $347,328 Operations $2,646,914 $2,874,636 $3,015,739 $3,521,875 Capital $660,759 $1,364,925 $1,351,015 $1,647,642 Transfers $239,022 $445,307 $238,000 $2,020,534 TOTAL $3,656,017 $4,991,681 $4,944,567 $7,537,379 PERSONNEL: Full Time 0.25 0.25 0.25 0.25 Part Time 0.00 0.00 0.00 0.00 * Includes expenses that are not specific to any one department. General Fund Nondepartmental 2007-2008 Budget Personnel 4% Operating 61% Capital 27% Transfers 8% -159- -160- Department: Division/Activity: Account #: Non-Departmental Betterment Fund 101-9061-590 Location and Hours of Operation: 201 North Ector Drive, Euless, TX 76039 Mission / Programs / Services: The purpose of this department is to provide for community oriented services and facilities supported through the monthly 50 cent contribution from Euless citizens. Funded projects are generally citizens’ requests and community interest projects. The department has provided for the funding of several citizen programs and facilities, including: Lakewood Tennis Court, playground equipment, Senior citizen center remodeling, Wilshire Hike and Bike Trail, Beautification, Del Norte improvements, library books, and library remodeling. City Council maintains full discretion over all funded projects. FY2007 Highlights & Accomplishments: ƒ Continued tree education through tree planting and tree distribution; distribution of trees has exceeded well over 150,000 trees since 1990. ƒ Christmas Parade of Lights held in December was popular among both crowds as well as participants. FY2008 Goals & Objectives: ƒ Continue Euless’ long-standing tree commitment through a variety of marketing avenues. These avenues will include Hurst-Euless-Bedford schools, Arbor Daze Event, Tree Recycling Programs, as well as the city’s newest park development – The Preserve at McCormick Park. ƒ Organize Christmas Parade of Lights with emphasis on community involvement. Major Budgetary Issues & Operational Trends: Continue funding tree program and Christmas Parade Of Lights through voluntary citizen contributions. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non-Departmental Betterment Fund 101-9061-590 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $22,404 $22,000 $22,000 $22,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $22,404 $22,000 $22,000 $22,000 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 The Betterment fund is supported by voluntary contributions from Euless Citizens via the water department. The contributions are used to beautify or otherwise improve the City of Euless. According to the utility billing receipts approximately 37% of all accounts make voluntary contributions. Betterment Fund Midway Park / Rec. Bldg. 19% Beautification 7% Signal Midway 8% Lib. Bks. / Video / Asst. 9% 1 + 1 = 2 Program 12% Playground Equip. 10% Miscellaneous 9% Prior Year Receipts 5% Fuller House Remodel 4% Senior Citizens 4%Lakewood / Del Norte 2% Library Remodel 5% Boards / Commissions 6% -161- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non-Departmental Legal Service 101-9021-590 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED*BUDGET Personnel $0 $0 $0 $0 Operations $102,151 $105,000 $105,000 $105,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $102,151 $105,000 $105,000 $105,000 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 * In FY99, legal expenses increased due to lobbying expenses. Legal Services General Fund $105,000$105,000 $102,151 $127,714 $162,903$170,796 $115,115 $125,000 $157,420 $188,311 $82,308 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $110,000 $120,000 $130,000 $140,000 $150,000 $160,000 $170,000 $180,000 $190,000 $200,000 FY98 FY99 FY00 FY01 FY02 FY03 FY04 FY05 FY06 FY07 Est FY08 BugetDollars Spent-162- ENTERPRISE FUNDS $ 6,841,464 $ 7,348,821 $ 7,348,821 $ 5,518,492 Property Tax -$ -$ -$ -$ Gross Receipts Tax -$ -$ -$ -$ General Sales Tax -$ -$ -$ -$ Selective Sales Tax -$ -$ -$ -$ Fines/Fees/Penalties 288,654$ 253,000$ 263,000$ 263,000$ License & Permits -$ -$ -$ -$ Interest Income 359,922$ 296,055$ 309,805$ 340,500$ Intergovenmental Revenue -$ -$ -$ -$ Charges for Service 21,487,217$ 20,486,995$ 19,922,530$ 21,561,349$ Miscellaneous/Rental Income 234,831$ 178,900$ 373,000$ 177,900$ Other Financing Sources 950$ 500$ 500$ 500$ Revenues before Transfers 22,371,574$ 21,215,450$ 20,868,835$ 22,343,249$ Transfer from other Funds 1,181,128$ 1,310,933$ 1,313,516$ 1,593,591$ TOTAL REVENUES 23,552,702$ 22,526,383$ 22,182,351$ 23,936,840$ TOTAL RESOURCES 30,394,166$ 29,875,204$ 29,531,172$ 29,455,332$ Personal Services 5,458,869$ 5,854,873$ 5,872,144$ 6,157,290$ Professional/Technical Services 1,601,040$ 1,653,599$ 1,630,395$ 1,732,219$ Contractual Services 2,569$ 20,530$ 45,296$ 19,548$ Utilities 8,091,738$ 7,684,704$ 8,165,706$ 8,323,224$ Maintenance 468,328$ 555,320$ 565,010$ 573,235$ Other Services/Contingencies 231,162$ 213,288$ 220,363$ 211,600$ Insurance 27,097$ 36,000$ 37,787$ 37,000$ General & Administrative 144,220$ 145,450$ 147,760$ 145,950$ Rebates/Incentives -$ -$ -$ -$ Supplies 1,545,639$ 1,536,019$ 1,604,103$ 1,592,581$ Capital Purchases (Equipment) 716,096$ 1,550,572$ 1,364,918$ 707,368$ Debt Service/Bank Charges 215,809$ 215,105$ 215,105$ 215,530$ Expenditures before Transfers 18,502,567$ 19,465,460$ 19,868,587$ 19,715,545$ Transfers to Other Funds 4,542,778$ 4,165,529$ 4,144,093$ 4,758,659$ TOTAL EXPENDITURES 23,045,345$ 23,630,989$ 24,012,680$ 24,474,204$ ENDING FUND BALANCE 7,348,821$ 6,244,215$ 5,518,492$ 4,981,128$ EXPENDITURES REVENUES ENTERPRISE FUND SUMMARY Total expenditures include capital purchases for equipment and transfers to capital improvement projects which are funded from excess reserves above the required 75 day reserve level. PROJECTED FY2007-08 ESTIMATED FY2006-07 BUDGET FY2006-07 ACTUAL FY2005-06 BEGINNING FUND BALANCE -163- WATER DEPARTMENT Director of Finance Vicki Rodriquez Water Office Utility Billing Water/Drainage/Garbage Central cash collections Delinquent collections Customer service 2.1% 97.9% Wtr. Dept W&S Fund 100.0% Wtr. Dept. -164- -165- Department: Division/Activity: Account #: Finance Utility Billing 501-2070-515 Location and Hours of Operation: 201 North Ector Dr., Building B 817-685-1470 Monday – Friday 8:00 AM to 5:00 PM Mission / Programs / Services: This office strives to provide all customers with the best service possible for prompt administration of their utility accounts. We will perform our duties in such a way as to protect the assets of the city and its citizens. We will continue to seek ways to raise the level and quality of customer service provided by this office through continuous training. The services we provide include, but are not limited to: establishing new accounts; updating existing accounts; reading meters; billing; handling customer inquiries; initiating work orders; processing delinquent accounts; receipting, posting, and depositing customer payments; receipting and posting the financial activity for other city departments. FY2007 Highlights & Accomplishments: • Moved into renovated offices and through the process of the move, updated filing system. • Focused on delinquent accounts – especially commercial accounts – to ensure that appropriate deposits are held to cover the average bill. • A Lock Box payment posting system was installed. This system allows us to post payments more promptly and with greater accuracy. Electronic storage gives the ability to view check and payment stub simultaneously. • Online Bill Pay was implemented giving customers the opportunity to securely pay their bills by computer. FY2008 Goals & Objectives: • Emphasis will be placed on Customer Service training as well as cross-training within the department. • Quarterly Team Meetings are used to review and discuss operational procedures to ensure efficient operations. • Offer training to all employees for areas in which they want to excel. • Continue to promote Online Bill Pay. • Focus on prompt and accurate monthly billing. Major Budgetary Issues and Operational Trends: A 4-year plan was implemented in 2006, which provided for the replacement of all obsolete transponders. Based on the current failure rate of the old transponders, it may be necessary to expedite the change-out process and budget for transponders needed to complete the process. Our current inserter/mailing machine was purchased in 2002, with a life expectancy of 5-7 years. Due to increased service/repair calls, we anticipate replacement will be necessary. Other departments are finding the need to use the machine, which means additional capabilities are required. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Utility Billing Office 501-2070-515 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $203,609 $222,501 $222,501 $255,735 Operations $101,951 $101,425 $101,425 $107,400 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $305,560 $323,926 $323,926 $363,135 PERSONNEL: Full Time 5.0 5.0 5.0 5.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # Service Calls 13,158 11,046 11,590 Monthly Avg. # of Water Accounts 12,952 13,011 13,000 Monthly Avg. # of Sewer Accounts 12,454 12,549 12,550 Monthly Avg. # of Sanitation Accounts 11,532 11,776 11,750 Output/Workload # of New Accounts 2,345 2,051 2,000 # of Transfers 36 58 46 # of Billing Cycles 48 48 48 $ Billed Water & Sewer $15,080,671 $12,887,320 $13,915,000 $ Billed Drainage $647,920 $647,890 $646,620 $ Billed Recycling $221,060 $225,623 $224,500 $ Billed Minimum Housing $90,595 $88,426 $90,000 $ Billed Service Initiation Fees $153,994 $152,595 $165,000 # of Delinquent Notices Mailed 13,047 16,302 18,350 # of Delinquent Tags Hung 5,502 5,550 6,300 # of Delinquent Cut-offs 938 1,082 1,400 Gallons billed 2,986,379,590 2,256,570,930 2,663,055,000 Efficiency Measures/Impact M&O Budget per Capita $6.02 $6.12 $6.80 Delinquent Cut-off per W&S Customer 7.24% 8.32% 10.77% Delinquent Cut-off per Notice Mailed 7.19% 6.64% 7.63% Delinquent Cut-off per Tag Hung 17.05% 19.50% 22.22% Effectiveness Measures/Outcomes % W&S Billing Write-offs 0.25% 0.25% 0.30% -166- PUBLIC WORKS Director Ron Young Production Repair meters, wells, & pumps Analysis water samples Water comsumption Distribution Repair & maintain water mains Install hydrants & service lines Sewage Maintenance of sewer mains Repair/maintain sewer mains & manholes Prevent infiltration and inflow Meter Reading Read/maintain all city meters New/delinquent accounts Engineering Water system Sewage system Drainage system Flood plain mgmt. 45.5% 54.5% W&S Fund Public Works 61.3% 6.8%25.1% 0.7% 6.2% Production Distribution Sewage Meter Reading Engineering -167- -168- Department: Division/Activity: Account #: Public Works City Engineer 501-8066-531 Location and Hours of Operation: 201 North Ector Drive, Building C 8:00 A.M. to 5:00 P.M., Monday through Friday Mission/Programs/Services: The Engineering Department has the responsibility for design and construction of a safe water distribution system, an environmentally safe wastewater collection system, an adequate storm drainage system including floodplain management, and a safe and efficient street and thoroughfare network. This includes proper functioning of all traffic signals, installation of street lights throughout the City, and proper street signs. This department inspects all public works construction within the City and reviews all development plans. • Review all development plans for regulation compliance, engineering design, and safety and health concerns. • Review all engineering studies and plans for accuracy and compliance. • Inspect all public works construction within the City for quality, correctness and safety. • Establish public works guidelines for water and wastewater construction, street design and construction, drainage design and construction, and traffic safety. • Establish and enforce storm water pollution control guideline. • Acquisition and verification of legal documents, properties, right-of-way and easements. • Acquisition and implementation of federal grants for construction of major street, utility and drainage projects. FY2007 Highlights/Accomplishments: • Reviewed 24 sets of engineering plans, 22 site plans, 27 zoning cases, 55 plats, 0 ZBA cases, 162 public service requests, 78 street use permits, 202 street light requests, 6 floodplain related inquiries, 9,400 lf. of sanitary sewer installed/inspected, 17,600 lf. of water main installed/inspected, and 81,700 sq. yds. pavement inspected/constructed. • Complete the FY2007 portion of the multi-year street lighting plan. • Complete the construction of West Pipeline Road. • Completed the construction of Gateway Boulevard from Centurian Way to Glade Road. • Complete the construction of the FY2004 Sanitary Sewer project and the Little Bear Collection line. • Complete the construction of the CDBG Sanitary Sewer project in the Oakwood Terrace Addition. • Initiate the design of the FY2007 Sanitary Sewer project. • Complete the design and construction of the Cannon Drive Water Line project. • Complete the design and initiate the construction of the CDBG Water Line project in the Oakwood Terrace Addition. • Initiate the design of the FY2007 Water Line projects. • Complete the construction of the Fuller Branch Drainage Improvements. • Complete the design and initiate the construction of the McCormick Park Drainage Improvments. • Complete the Little Bear Creek Drainage Study Update and initiate the design of the Eastcliff-Greenbriar Drainage Improvements. FY2008 Goals & Objectives: • Complete the FY2008 portion of the multi-year street lighting plan. • Complete the traffic signal construction at the intersection of Gateway and Glade Road. • Complete the construction of Glade Road and initiate the design of the Baze Road project. • Complete the construction of the FY2004, FY2005 and FY2006 Sanitary Sewer projects. • Complete the design of the FY2007 Sanitary Sewer project and initiate the construction. • Initiate the design of the FY2008 Sanitary Sewer project and initiate the design of the FY2008 Water Line project. • Complete the design and begin the construction of the CDBG Water Line project in the Oakwood Terrace W. Add. • Complete the construction of the Canyon Ridge Water Line project. • Complete the construction of the CDBG Water Line project in the Oakwood Terrace Addition. • Complete the construction of the Little Bear Erosion Control project in McCormick Park near Joyce Court. • Initiate the design of Little Bear Erosion Control project east of Bear Creek Parkway. • Initiate and complete the construction of Eastcliff & Greenbriar Drainage project. • Initiate and design of the Rockwall-Lamar Drainage Improvement project. Major Budgetary Issues and Operational Trends: • Construction unit bid prices show a slow inflationary trend. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works City Engineer 501-8066-531 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $384,823 $441,425 $441,425 $478,896 Operations $24,054 $85,950 $85,950 $86,350 Capital $0 $0 $0 $0 Transfers $4,669 $4,669 $4,669 $1,134 TOTAL $413,546 $532,044 $532,044 $566,380 PERSONNEL: Full Time 5.75 5.75 5.75 5.75 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Number of Plats/Plans Reviewed for DRC 72 77 56 Number of Engineering Plans Reviewed 30 24 19 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $8.15 $10.06 $10.61 M&O Budget % of City Budget 1.66% 1.85% 1.70% Effectiveness Measures/Outcomes -169- -170- Department: Division/Activity: Account #: Public Works Water Production 501-8071-531 Location and Hours of Operation: 1513 Westpark Way 7 days a week, 24 hours a day Mission/Programs/Services: To provide safe drinking water to all Euless water customers as professionally as possible. This department handles meter reading and disinfecting of all well water we produce. FY2007 Highlights/Accomplishments: • Completion and distribution of Consumer Confidence Reports. • Starting of meter change out program. • Rehab of Far North Well. FY2008 Goals & Objectives: • Replace malfunctioning meter transponders with Orion Transponder. • Produce a better quality of water from our well systems. • Continue meter replacement program. • Continuing maintenance on wells. Major Budgetary Issues and Operational Trends: • Funding must continue so that upgrades can be made to keep up with state and federal laws. • Money will be needed to replace transponders that have used up their battery life with the new Orion Transponders. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Water Production 501-8071-531 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $506,772 $537,597 $537,597 $574,728 Operations $4,898,168 $4,352,249 $4,702,166 $4,783,571 Capital $163,869 $212,100 $212,100 $52,000 Transfers $11,954 $12,170 $12,170 $170,170 TOTAL $5,580,763 $5,114,116 $5,464,033 $5,580,469 PERSONNEL: Full Time 6.75 6.75 6.75 6.75 Part Time 2.0 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Gallons of Water Consumed 3,320,640,000 2,617,360,000 2,800,000,000 Output/Workload Water Samples Taken 819 787 720 Water Meters Replaced 188 133 1,000 Manhours on Miscellaneous Projects 888 696 1,500 Gallons Water Produced 372,695,000 414,934,000 450,000,000 Gallons Water Purchased 2,947,945,000 2,202,426,000 2,200,000,000 Gallons Water Billed 3,047,340,000 2,267,340,000 3,000,000,000 Efficiency Measures/Impact M&O Budget per Capita $109.97 $103.29 $104.50 % Water Billings to Water Consumed 0.92 0.87 1.07 Effectiveness Measures/Outcomes -171- -172- Department: Division/Activity: Account #: Public Works Water Distribution 501-8072-531 Location and Hours of Operation: 1513 Westpark Way 7 days a week, 24 hours a day Mission/Programs/Services: To maintain all water mains, valves, hydrants and service taps as effectively and efficiently as possible. To deliver professional and courteous service to all water customers. To maintain the water distribution system for maximum delivery of water for consumption and fire protections. To reduce the “unaccounted for” water loss. FY2007 Highlights/Accomplishments: • Completed hydrant replacement list for FY07. • Replaced water mains on Cannon and Hodges. • Completed valve maintenance list. FY2008 Goals & Objectives: • Search for unaccounted water loss. • Respond to water emergencies in a timely fashion. • Complete new hydrant replacement list for FY08. • Complete valve replacement list for FY08. • Replace water lines on Live Oak Drive, Live Oak Court, Signet, and Mesa. Major Budgetary Issues and Operational Trends: • Funding needed to continue replacing deteriorated water lines. • Funding needed to replace malfunctioning valves and hydrants. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Water Distribution 501-8072-531 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $405,570 $463,385 $463,385 $497,232 Operations $122,866 $117,402 $117,402 $117,402 Capital $0 $0 $0 $0 Transfers $5,470 $6,921 $6,921 $6,921 TOTAL $533,906 $587,708 $587,708 $621,555 PERSONNEL: Full Time 9.25 9.25 9.25 9.25 Part Time 2.0 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Output/Workload Water Leaks Repaired 146 133 70 Hydrant/Valve Maintenance 844 367 3100 Hydrant/Valve Installed 14 1 45 Linear Feet of Water Line Installed 23 0 1200 Water Line/Valves Located 140 128 500 (GPS) Water Taps Made 8 2 52 Manhours of Miscellaneous Projects 3867 3808 4000 Efficiency Measures/Impact M&O Budget per Capita $10.52 $11.11 $11.64 Effectiveness Measures/Outcomes -173- -174- Department: Division/Activity: Account #: Public Works Sewage & Treatment 501-8073-531 Location and Hours of Operation: 1513 Westpark Way 7 days a week, 24 hours a day Mission/Programs/Services: • To maintain in proper working condition, all sanitary sewer mains and manholes as effectively and efficiently as possible. • To strive to reduce and prevent inflow and infiltration. • To respond quickly and courteously to all known sewer problems. • This department maintains sanitary sewer lines, manholes and cleanouts as well as constantly trying to prevent inflow infiltration. FY2007 Highlights/Accomplishments: • Replacement of sewer lines at Carr Park. • Replacement of sewer lines on Harris, Irion, Dallas and Little Bear Creek. FY2008 Goals & Objectives: • Replacement of sewer lines on Broadway and Ector Drive, McCormick Ct., Arnet, Jean, Fuller, Fayette, S. Mills, W. Mills, and Woodridge Circle. Major Budgetary Issues and Operational Trends: • Continue funding so that deteriorated sewer lines can be replaced. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Sewage & Treatment 501-8073-531 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $405,534 $444,294 $444,294 $479,182 Operations $1,578,685 $1,675,578 $1,814,902 $1,772,884 Capital $0 $0 $0 $0 Transfers $31,772 $31,772 $31,772 $32,764 TOTAL $2,015,991 $2,151,644 $2,290,968 $2,284,830 PERSONNEL: Full Time 8.0 8.0 8.0 8.0 Part Time 3.0 3.0 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Wastewater Calls: 257 218 280 City Problem 110 74 75 Customer Problem 155 144 205 Output/Workload Linear Feet Sewer Line Cleaned 703,930 740,425 700,000 Manholes Set, Repaired, Cleaned 260 189 280 Lines Repaired 17 2 15 Linear Feet Sewer Line Installed/Repaired 119 15 100 Streets Washed Down 82 70 50 Gallons of Root Killer Applied 0 0 500 Lbs. Of Degreaser Applied 4,385 2,400 6,500 Manhours on Miscellaneous Projects 1,337 1,671 2,300 Efficiency Measures/Impact M&O Budget per Capita $39.72 $43.31 $42.79 Effectiveness Measures/Outcomes -175- -176- Department: Division/Activity: Account #: Public Works Meter Reading 501-8077-531 Location and Hours of Operation: 1513 Westpark Way Monday through Friday, 8:00 AM to 5:00 PM Mission/Programs/Services: To accurately and correctly read water customers’ water meters in a timely manner to meet billing cycle schedules. To be courteous and helpful to water customers at all times. In addition to reading meters, the meter readers change-out meters, perform meter box maintenance and installations, as well as assist other departments. FY2007 Highlights/Accomplishments: • Accurate reading of meters. • Upgrade in T.R.A.C.E. reading system to Orion system. FY2008 Goals & Objectives: • Provide professional and courteous service in reading all meters in a timely manner. • Continue to upgrade from T.R.A.C.E. to Orion System. Major Budgetary Issues and Operational Trends: • Upgrades on software. • Maintenance contracts on reading devices. • Purchasing Orion Transponders. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Meter Reading 501-8077-531 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $42,596 $52,675 $52,675 $54,824 Operations $3,137 $4,900 $4,900 $4,900 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $45,733 $57,575 $57,575 $59,724 PERSONNEL: Full Time 1.0 1.0 1.0 1.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Output/Workload New Meters Set 216 107 300 Water Meters changed Out 3,180 2,533 1000 Efficiency Measures/Impact M&O Budget per Capita $0.90 $1.09 $1.12 Effectiveness Measures/Outcomes -177- NON-DEPARTMENTAL City Manager's Office Gary McKamie-City Manager Non-Departmental Citywide expenditures Support funding of Capital Improvement Projects. Support funding of city vehicles & debt Legal Services Attorney fees Recycling Educate Community Track recyclables Implement new programs GIS Maintain city maps Computerized Network for development Graphic analysis citywide 56.7% 43.3% W&S Fund Non-Dept. 86.2% 1.0% 1.4% 5.1% 6.3% Non-Dept. Legal Srvcs. Recyling Capital GIS -178- -179- Department: Division/Activity: Account #: Economic Development Recycling 501-5039-519 Location and Hours of Operation: 201 North Ector, City Hall, phone (817) 685-1821 Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: To serve as a link between the City and its citizens as the educational and promotional representative for the Euless recycling program: • To increase single-family and multi-family residents’ participation in City-wide recycling programs; • To work with the recycling contractor to ensure all obligations of recycling contract are fulfilled. FY2007 Highlights & Accomplishments: • Communicated information about City’s recycling services to the public using brochures, updated web pages, cable TV promotions, Euless Today articles; water billing inserts, hotline recordings, and calls to the recycling coordinator. • Provided customer service to answer questions from calls and emails about the City’s trash and recycling services, facilitated the resolution of service issues. • Coordinated with City staff to distribute complimentary blue bags and promotional materials to Euless residents through the Water Office, Library, Household Hazardous Material Collection events, City Hall Townhall meetings, Arbor Daze, the Annual Christmas Parade of Lights, and other Parks & Community Services’ programs. • Conducted two City-wide hazardous household / electronic waste collections. • Provided recycling book covers to Euless students in eleven public schools (all grades). • Collected research from other cities and developed a database of information to use in creating a RFP for the City of Euless residential and commercial trash collection and disposal services; as well as single-family and multi-family recycling collection, and disposal services. FY2008 Goals & Objectives: • Renew the interlocal agreement with the City of Fort Worth to permit Euless residents to use the Environmental Collection Center to dispose of household hazardous materials throughout the year; and • Work with contractors and City staff to communicate changes in solid waste and recycling programs and increase citizen participation in recycling. Major Budgetary Issues and Operational Trends: • Allied Waste Services (Formerly Trinity Waste Services) and Community Waste Disposal each contributes $8,000 to offset costs of HHW collection events; and $2,000 for educational materials. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Economic Development Recycling 501-5039-519 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $48,164 $49,701 $49,701 $52,520 Operations $33,887 $45,850 $45,850 $45,850 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $82,051 $95,551 $95,551 $98,370 PERSONNEL: Full Time 1.0 1.0 1.0 1.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Output/Workload 9,000 9,000 9,000 Blue Bags distributed to Euless Residents 14,140 14,000 14,000 Gliders 2000 2000 2000 25 25 25 250 500 500 Efficiency Measures/Impact M&O Budget per Capita $1.62 $1.81 $1.84 Effectiveness Measures/Outcomes 237 250 250 Solid wastes landfilled 14,697 15,000 14,500 Curbside recyclables 1,000 975 1,000 Household hazardous materials 13 14 14 Electronic wastes 2 3 3 Total recycled tons 1,016 992 1,017 Total residential tonnage 15,713 15,992 15,517 Diversion Rate 6.47 6.20 6.55 Mobile Hazmat Event Participants Bookcovers for eleven Euless Public Schools Single family recycling brochures mailed Multi family recycling brochures distributed -180- Department: Division/Activity: Account #: Fiscal & Administrative Services GIS (Geographic Information Systems) 501-5076-519 Location and Hours of Operation: 201 N. Ector Drive, Building D Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: To develop and maintain a geographic information database in a manner that will increase the capability, efficiency, and accuracy of the department. To assist in the short/long range planning efforts of the city by providing easily understood graphic information through the use of this database. The goal of the department is to further integrate and educate other departments in the uses of G.I.S. and explore new uses of the technology. Although this department works most closely with the Engineering and Development Departments, it strives to support all city departments with various map requests and data analysis, which may be shown in a geographic context. This would include specialized mapping projects such as in-truck map access for the Fire Department and the street amortization project for Finance. Also, creating custom locator maps, mailing labels, and list of affected citizens for every development case to be presented to the Planning and Zoning Commission or the City Council. Assign and track all addresses within the city and create and update Mapsco style map books for use in all city departments. Research new developments in GIS, GPD, aerial photography, and data collection methods and advice department heads of necessary changes to keep up with current technology. Perform updates of the water and sewer utility maps on a continuing basis to keep up with development. Track zoning applications and approvals for inclusion in the City’s official zoning map. Create, modify, and maintain on-line mapping system including parcels, zoning, survey data, and aerial photos. Track plats through to filing and add new parcels to map, including drawing new graphics onto the map and building the relationships to their accounts in the Tarrant Appraisal District database; and produce an index map of all subdivisions of land as they occur. Update ownership files for HTE’s Land Base from current appraisal information. FY2007 Highlights & Accomplishments: Expanded use of GIS in Fire Service, getting Euless national exposure on it's use of GIS and Pictometry. Completed plat scanning project and created web based plat lookup. Started web-based utility as-built look up. Upgraded ESRI software to 9.2 and attended training conferences on its use. FY2008 Goals & Objectives: Complete utility look-up websites for water / sewer/ wastewater. Implement new ArcGIS server product that will let us easily expand the use of GIS over the web to all departments. Investigate use of HTE data in GIS Major Budgetary Issues and Operational Trends: None -181- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services GIS 501-5076-519 (Geographic Information Systems) EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $258,633 $306,357 $306,357 $340,607 Operations $77,010 $104,460 $104,460 $106,975 Capital $1,355 $9,100 $9,100 $7,600 Transfer $0 $0 $0 $0 TOTAL $336,998 $419,917 $419,917 $455,182 PERSONNEL: Full Time 3.0 4.0* 4.0 4.0 Part Time 1.0 0.0 0.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Sun Sparcs 1 0 0 Public Notifications 60 48 57 Land Plan 25 25 20 Various sites 75 60 60 Output/Workload Zoning 95 90 60 Water & Sewer 25 45 45 Land Use 40 40 20 Map Books 90 90 90 Digital Map Books 50 50 50 Wall Maps FD 40 Wall Maps Dev 70 Wall Maps Other Depts 100 Efficiency Measures/Impact M&O Budget per Capita $6.64 $7.94 $8.52 M&O Budget % of City Budget 1.35% 1.46% 1.37% Effectiveness Measures/Outcomes * Added Computer Support Specialist -182- -183- Department: Division/Activity: Account #: Non-Departmental Water and Sewer 501-9060-590 Location and Hours of Operation: Not applicable Mission / Programs / Services: Management has initiated programs to define the costs in this budget that may not be specifically identifiable to any operational budget. The activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the City. Examples of costs here include: electrical, general liability insurance, audit, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one-time appropriations are accounted for in this department in order to maintain stable department budgets from year to year. FY2007 Highlights & Accomplishments: • Provided $1,000,000 to the Capital Projects Fund to maintain water and wastewater infrastructure. • Provided funding for the continuation of the computer hardware/software replacement program. • Continued participation in the Community Development Block Grant Program. • Provided funding for new capital equipment purchases. FY2008 Goals & Objectives: • Provide cash flow sufficient to fund an annual capital and infrastructure replacement program. • Provide funding for computer hardware/software replacement program. Major Budgetary Issues & Operational Trends: In order to recruit and retain a solid workforce, the City will continually review and revise the current employee pay plan to remain competitive in the current market. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non-Departmental Water & Sewer 501-9060-590 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $642,906 $688,398 $665,989 $744,391 Operations $3,148,913 $1,957,741 $1,930,722 $2,079,741 Capital $329,337 $748,893 $585,313 $234,520 Transfers $3,728,795 $3,597,675 $3,573,239 $3,376,753 TOTAL $7,849,951 $6,992,707 $6,755,263 $6,435,405 PERSONNEL: Full Time 8.25 9.25* 9.25* 9.25 Part Time 1.5 1.0 1.0 1.0 *Moved 1/2 Finance Administrator from General Fund and upgraded Accountant from part-time W&S Fund Non-Departmental 2007 - 2008 Budget Personnel 12% Operating 32% Transfers 4% Capital 52% -184- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non-Departmental Legal Service 501-9021-590 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $57,151 $75,000 $75,000 $75,000 Operations Capital Transfers TOTAL $57,151 $75,000 $75,000 $75,000 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 NOTE: In FY01, legal expenses increased due to lobbying expenses. Legal Services Water and Sewer $75,000 $76,951 $151,499 $102,558 $76,351 $125,000 $41,103 $58,379 $79,883 $114,338 $57,151 $75,000 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 FY97 FY98 FY99 FY00 FY01 FY02 FY03 FY04 FY05 FY06 FY07 Est FY08 BudDollars Spent-185- Department: Division/Activity: Account #: Fleet & Facility Operations Fleet Maintenance 504-5090-519 Location and Hours of Operation: Vehicle Service Center, 1314 Royal Parkway Monday through Friday, 7:30 AM to 5:00 PM, with personnel on call 24 hours a day, seven days a week. Mission / Programs / Services: • To properly maintain and ensure the correct usage of the City’s investment in vehicles and equipment. • To provide corrective maintenance, facilitate needed repairs, train City personnel on equipment safety, and coordinate vehicle damage claims for all City departments. Fleet operations provide all departments with vehicle and equipment information, specifications and recommendations as they pertain to budget or City Council presentations. FY2007 Highlights & Accomplishments: • Fleet Operations has again received the “Blue Shield of Excellence” award from the National Institute for Automotive Service Excellence (ASE) for the twelfth year in a row. • Replacement of fuel dispensing equipment and upgraded to new vapor recovery nozzles, three years in advance of federal mandate. • Began discussion with Blue Sky Energy on the conversion of our diesel fuel to B80 Bio-Diesel. New bulk fuel tank installed for Bio-Diesel product. • Received a vehicle replacement grant from NCTCOG for approximately $125,000.00 under the Clean Fleet Cities initiative. FY2008 Goals & Objectives: • Addition of a clerical officer worker for both fleet & facility operations. • Emergency Vehicle Technician certification for shop staff. • Correct drainage issues at service center site to prevent flooding of parts room. • 2010 EPA requirements for lowered diesel emissions. • Continue the purchase of Hybrid vehicle models into the City’s fleet. Major Budgetary Issues & Operational Trends: • Strict EPA diesel emission reduction mandates will go into effect in 2010. These mandates will require that we use reduced sulfur fuels or look for alternative heavy fuel oils to power our diesel fleet. • Future environmental issues will directly impact fleet based repair shops. Current operation standards established by Fleet Operations staff should allow for the city to be prepared for such mandates. These issues will continue to be monitored by staff for compliance and any needed operational changes. • Continued increase in fuel and oil cost will force the city into seeking alternative fuel source. We will continue to support our efforts in the conversion of vehicles to Propane (LPG). All though Hybrid units will also be explored. We will need to aggressively seek alternative means of powering our fleet in the future. -186- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Facility Maintenance Fleet Service 504-5090-519 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $387,075 $409,014 $411,597 $407,626 Operations $643,844 $735,709 $735,709 $758,263 Capital $972 $42,629 $21,661 $11,400 Transfers $8,489 $8,489 $8,489 $6,383 TOTAL $1,040,380 $1,195,841 $1,177,456 $1,183,672 PERSONNEL: Full Time 6.0 6.0 6.0 6.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Jobs Completed 4,300 4,810 4,800 Service Calls 250 300 300 Output/Workload Recycling Programs 12 12 14 Training Classes Attended 26 28 25 Training Classes Hosted 10 10 14 Efficiency Measures/Impact M&O Budget per Capita $20.50 $22.26 $22.17 Effectiveness Measures/Outcomes ASE Certifications 125 134 145 DOT Certifications 20 38 44 OSHA Certifications 10 10 12 EVS Certifications 4 4 6 TXRR Certifications 24 24 24 Master Welder Certifications 2 2 2 -187- -188- Department: Division/Activity: Account #: Public Works Drainage Utility Maintenance 510-8029-531 Location and Hours of Operation: 1513 Westpark Way 7 days a week, 24 hours a day Mission/Programs/Services: To protect life and property through the maintenance of drainage facilities FY2007 Highlights/Accomplishments: • All work performed in Drainage Utility is accomplished by the street division. 37,197 linear feet of channel and storm drain maintenance. FY2008 Goals & Objectives: • To provide the best possible service to the citizens of Euless through preventative maintenance and timely response to known problems. Major Budgetary Issues and Operational Trends: • There are increasing demands for service coupled with increasing E.P.A. requirements that will require staffing and funding in the near future. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Drainage Utility Maintenance 510-8029-531 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $35,360 $895 $895 $0 Capital $0 $0 $0 $0 Transfers $278,071 $258,314 $258,314 $259,932 TOTAL $313,431 $259,209 $259,209 $259,932 PERSONNEL: Full Time 2.25 2.25 2.25 2.25 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Output/Workload Linear Feet of Channel Cleaned 25,000 25,000 30000 Channel and Gutter Replaced 4,000 4,000 4200 Drain Pipe Installed 200 200 200 Efficiency Measures/Impact M&O Budget per Capita $6.18 $4.90 $4.87 Effectiveness Measures/Outcomes -189- -190- Department: Division/Activity: Account #: Parks & Community Services Recreation Classes 520-7055-550 Location and Hours of Operation: Midway Recreation Center, 300 W. Midway Drive, 6:00 a.m. to 10 p.m. Monday – Thursday; 6:00 a.m. to 8:00 p.m. Friday; 8:00 a.m. to 6:00 p.m. Saturday; and 1:00 p.m. to 6:00 p.m. Sunday Simmons Senior Center, 508 Simmons Drive, 7:00 a.m. to 3:00 p.m. Monday – Friday Ruth Millican Center, 201 Cullum Drive, opened during scheduled classes and activities, also available for rentals Mission/Programs/Services: • To provide and promote recreation and leisure opportunities that enhances the quality of life of the community. • To provide the citizens with a superior recreation experience through structured classes, athletic leagues and special events. • To establish quality programs through user fees to confirm a cost-effective plan. FY2007 Highlights/Accomplishments: • Procuded 23 special events for the community. • Partnered with HEB/ISD to feed over 400 kids in the free summer lunch program for kids 1-18. • Installed new hard surface countertops. • Developed 4 new special events: Stars over Euless, Out-of-School Bash, Fort Worth Zoo Animal Wonders and the UT Arlington Jazz Faculty Camp. • Processed all youth softball registration for the Euless Girls Softball Association registration. • Processed over 1,100 rental reservations. • Over 1,000 hours of camp programs. • Partnered with HEB/ISD on the 2007 Arbor Day PoeTree contest. • Registered over 1,500 participants in classes. • Class participants attended over 13,000 hours of class activity. • Registered over 300 kids in to the inaugural season of the PATS baseball league. • Acquired special events trailer to assist with events. • Installed remote lighting to Midway Park – 4 baseball fields. • Installed rubberized track at Midway Recreation Center. • Introduced 15 new programs at both Midway and Simmons. • Programmed over 235 activities at both Midway and Simmons. FY2008 Goals & Objectives: • To produce outstanding special events for the community. • To be creative in the programming of classes with limited space. • To transition Midway Park fields to practice and rental fields. • To provide members at Midway Recreation Center with pleasing programs and amenities that make them desirable to participate in the activities. • To upgrade additional special event equipment that will allow staff to produce events and programs more efficiently. Major Budgetary Issues and Operational Trends: • Ability to staff facilities and events due to the increase in patronage. • The need to upgrade aging buildings. Submitted 25 work orders over the last 3 years on roof leaks. • The need for additional space to offer programs and activities. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Recreation Classes 520-7055-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $67,406 $86,617 $86,110 $86,959 Operations $312,781 $271,195 $271,195 $277,195 Capital $25,631 $62,800 $61,694 $15,000 Transfers $0 $0 TOTAL $405,818 $420,612 $418,999 $379,154 PERSONNEL: Full Time 0.34 0.34 0.34 0.34 Part Time 3.0 3.0 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Memberships 4,160 3,990 4,500 Special Events 26 23 27 Class Registrations 5,000 5,000 5,000 Rentals 2,800 2,800 2,800 Output/Workload Volleyball/Basketball Participants 360 731 600 Flag Football Participants 747 1,184 1,000 Racquetball 4,794 4,215 4,500 Track 13,481 13,045 15,000 Gym Patrons 50,386 43,217 45,000 Summer Youth Camp Participants 750 750 750 Hours on Cardio Equipment 14,000 14,000 14,000 Efficiency Measures/Impact M&O Budget per Capita $8.00 $7.92 $7.10 Effectiveness Measures/Outcomes Avg # of special events per month 2.17 1.92 2.25 Volunteers 1,398 1,000 1,000 -191- -192- Department: Division/Activity: Account #: Parks & Community Services Arbor Daze Festival 521-7056-550 Location and Hours of Operation: 201 N. Ector Drive, City Hall Campus Saturday, April 28, 2007 – 9:00 a.m. to 8:00 p.m. and Sunday, April 29, 2007 – 2:00 p.m. to 6:00 p.m. Mission/Programs/Services: The City of Euless has proudly been a Tree City USA for the past twenty-one years and is firmly committed to the importance of trees and beautification and the improvement that they provide to the environment. Although the traditional Arbor Daze festival was not held in 2006, due to a required re-evaluation of the festival and the risk exposure to the city, the tree give-away program, which was the highlight of the event, took place in order to celebrate the importance of trees. FY2007 Highlights/Accomplishments: • Planned and coordinated the PoeTree Contest for the second year with all fourth grade classes at Euless elementary schools. • Successfully planned and organized the revamped Arbor Daze Festival focusing on family, community and local partners to promote and enhance the city. • Coordinated the Texas Round-Up to promote a healthier community which kicked off Arbor Daze with the Family Fun Run/Walk. • Received 21-year distinction as Tree City USA from the National Arbor Day Foundation as well as the Coveted Growth Award. FY2008 Goals & Objectives: • To utilize both quantitative and qualitative research to evaluate Arbor Daze 2007 and to make the event even better in 2008. • Successfully complete the third annual PoeTree Contest for fourth grade students from Euless elementary schools. • To support and dedicate resources to fulfill Tree City USA distinction for the City of Euless. Major Budgetary Issues and Operational Trends: • To provide the necessary staff resources to perform requirements to meet the Tree City USA distinction. • Ability to showcase Euless through festival production with a limited budget. • Ability to secure volunteer groups to support the staff during the festival without the financial resources to adequately donate monetarily to the organization. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Arbor Daze Festival 521-7056-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $729 $37,500 $57,413 $60,250 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $729 $37,500 $57,413 $60,250 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Output/Workload Volunteer Hours 0 449 450 PACS Staff Hours 0 560 560 Efficiency Measures/Impact M&O Budget per Capita $0.01 $1.09 $1.13 Effectiveness Measures/Outcomes Attendance 0 5,000 5,000 ** FY06, City did not hold festival, but provided educational programs through area elementary schools. -193- -194- Department: Division/Activity: Account #: Parks & Community Services Softball World at Texas Star 530-7050-550 Location and Hours of Operation: 1375 West Euless Blvd. Monday through Friday, 9:00 a.m. to midnight Saturday 8:00 a.m. to 2:00 a.m. Sunday 8:00 a.m. to 11:00 p.m. Mission/Programs/Services: • To provide quality adult softball programs to players from around the Metroplex, state and country. • To be a financially sound enterprise under the direction of the Parks & Community Services Department. • To be recognized nationally as the best softball complex in the country. • To bring out-of-state visitors to Euless through our national tournament programs. FY2007 Highlights/Accomplishments: • Winter tournaments were near capacity, with all fields being utilized on most weekends. • Hosted 13 National Invitational Tournaments, 4 State Championships, 2 Men’s Nationals and 1 USSSA Mixed World. • Programmed over 40 tournament events and 7 League sessions. • Increased participation in Mid-Winter Season expanding from one (1) night to three (3) nights. • Renovations to our main building included: concession counters, new exterior and interior walls and windows, new carpet upstairs, new HVAC unit for main building, re-painted upstairs and added new menu boards. • Implemented new registration policy to help prevent no-shows and forfeits. • Re-opened Pro Shop to include a full line of Mizuno sporting goods and team uniform sales. • Re-landscaped front entrance. FY2008 Goals & Objectives: • Focus on attracting teams that have left to return to Softball World. • Retain qualified and quality umpires. • Provide quality concessions operations with expanded options at a competitive price. • Establish an annual Field Maintenance program to ensure quality turf and playability. • Establish a high level of Customer Service to current and future participants of SBW. Major Budgetary Issues and Operational Trends: Recreation industry as a whole continues to experience a downward trend in the number of participants. New venues in the Metroplex provide more options for the softball player in an increasingly competitive market. Consequently, fee structure as well as expenditure flow will require continuous monitoring and management to ensure the impacts on both the physical plant and guest experience are minimized. Age of the facility is reaching a level where certain major mechanical and structural items will need to be replaced in near term fiscal years. There repairs, on top of restricted working capital, could require funding from other fund sources. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Softball World at Texas Star 530-7050-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $330,180 $341,914 $336,438 $288,471 Operations $660,692 $574,675 $584,255 $625,050 Capital $0 $0 $0 $0 Transfers $133,968 $34,120 $34,120 $132,551 TOTAL $1,124,840 $950,709 $954,813 $1,046,072 PERSONNEL: Full Time 3.58 3.58 3.58 3.58 Part Time 17.0 17.0 17.0 17.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Output/Workload State Tournaments 3 4 3 National Tournaments 8 15 8 World Tournaments 1 1 1 Other Tournaments 37 36 36 Tournament Teams 1,350 1,214 1,300 Leauge Teams 796 846 900 League Games 3,582 3,600 4,050 Tournament Games 2,700 2,288 3,240 Attendance 132,843 127,412 136,000 Efficiency Measures/Impact M&O Budget per Capita $22.16 $18.05 $19.59 Effectiveness Measures/Outcomes -195- -196- Department: Division/Activity: Account #: Texas Star Golf Course Non Departmental 540-7060-550 Location and Hours of Operation: 1400 Texas Star Parkway 7:00 AM to 9:00 PM, 7 days a week Mission / Programs / Services: Activity administered by the General Manager and funds various charges that are not defined or directly related to any specific activity of the Golf Course. Examples of costs here include: electrical, general liability insurance, legal and audit. These types of expenditures affect all Golf Course budgets and are generally not pro-rated. FY2007 Highlights/Accomplishments: • Outdoor shelter / pavilion for Starters and tournament annocuncements • Purchased new golf cart fleet and maintance fleet • Replaced ceiling fans in Pailivion • Crub and drive repair at the Raven’s Express Concrete repair on cart path and bag drop area. • Voted Best City Owned Golf Course by Avid Golfer Magazine. • Ranked top Municipal course in Texas by Texas Golfer Magazine. • Ranked 3rd Best Golf Experience by Avid Golfer Magazine. • Best Clubhouse Food by Avid Golfer Magazine. • Voted #1 Bent Grass Greens in DFW Metroplex by Avid Golfer Magazine. • Participated in six trade shows, to include HEB Expo, Star Telegram and Texas Shows bridal shows FY2008 Goals & Objectives: • Expand services and increase sales in all departments through improved services and promotions, while implementing business practices and cost measures to improve the finanancial postion of the facilitiy. • Enhance customer service delivery systems to ensure the level of service we provide is consistent with our image as a leader in the industry. • Monitor and develop systems for accounts receivable and billing in an effort to minimize bad debt and streamline paper flow. Major Budgetary Issues and Operational Trends: • Maintenance and repairs continue to increase as facility ages. Structural as well as other capital requirements will continue to require funding from either the revenue stream and/or other funding source(s). • Course maintenance items, operational supplies and utilities continue to raise due to the economic influences in both fuel and production cost which have seen a significant increase in the past fiscal year. • Third party employee leasing contract continues to rise annually as well as benefit cost. These items as well place a strain on the limited baseline operating budget. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Golf Course Nondepartmental 540-7060-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $118,540 $104,874 $113,710 $113,899 Operations $906,393 $285,900 $302,152 $293,620 Capital $0 $449,750 $449,750 $177,000 Transfers $554,641 $85,007 $85,007 $663,767 TOTAL $1,579,574 $925,531 $950,619 $1,248,286 PERSONNEL: Full Time 1.25 1.25 1.25 1.25 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Total Revenue $3,894,060 $3,886,421 $3,445,100 Membership Fees $77,105 $107,406 $78,000 Initiation Fees $1,675 $2,678 $1,250 Output/Workload # of Rounds Played 36,639 35,057 34,725 Individual Memberships 140 137 150 Corporate Memberships 20 18 22 Efficiency Measures/Impact M&O Budget per Capita $31.12 $17.97 $23.38 Total Revenue/Round Played $106.28 $110.86 $99.21 Effectiveness Measures/Outcomes -197- Department: Division/Activity: Account #: Texas Star Golf Course Golf Course Maintenance 540-7062-550 Location and Hours of Operation: 11700 South Pipeline Road 7:00 AM to 6:00 PM, 7 days a week Mission / Programs / Services: To maintain the golf course at the highest possible standards. To provide the best possible golfing experience in the area. To bring recognition to the City of Euless via our golf course. FY2007 Highlights & Accomplishments: • Completed third year of bunker reconstruction with a total rebuild of eleven bunkers. • Received numorios awards and high rankings do to outstanding turf conditioning during one of the most severe droughts on record • Voted #1 Bent Grass Greens in DFW Metroplex by Avid Golfer Magazine. FY2008 Goals & Objectives: • Complete forth year of bunker reconstruction that will include the reshaping, replacement of drainage systems, and sand replacement in at least ten bunkers. • Increase frequency of aerification and top dressing in high traffic areas (fairways and tees) to reduce excessive wear on turf. • Work with land development (residential) adjacent to the course to insure negative impacts to the course are minimalized. • Develop and implement procedures and cost efficiencies that will improve maintenance operations. Major Budgetary Issues & Operational Trends: • Utilities, course maintenance items, and operational supplies continue to increase due to the economic influences in both fuel and production cost, which have seen a significant increase in the past fiscal year. These items continue to strain the limited baseline operating budget margins. • On going bunker reconstruction, possible bank deterioration from Hurricane Creek, and the need of additional cultural practices, such as aerification and top dressing, will require funding from a restricted baseline budget. These and other capital improvements could require funding from other sources. -198- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Golf Course Maintenance 540-7062-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $504,402 $523,130 $528,056 $531,519 Operations $243,694 $197,524 $235,356 $246,742 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $748,096 $720,654 $763,412 $778,261 PERSONNEL: Full Time 3.0 3.0 3.0 3.0 Part Time 22.0 22.0 22.0 22.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # Rounds Played 36,639 35,057 34,725 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $14.74 $14.43 $14.57 M&O Per Round Played $20.42 $21.78 $22.41 Effectiveness Measures/Outcomes -199- -200- Department: Division/Activity: Account #: Texas Star Golf Course Golf Course Pro Shop 540-7063-550 Location and Hours of Operation: 1400 Texas Star Parkway 7:00 AM to 6:00 PM, 7 days a week Mission / Programs / Services: To provide high quality golf equipment and logoed apparel to patrons of the Golf Course at Texas Star. To provide the best possible golfing experience & course conditions in the area. To bring National & State recognition to the City of Euless via our golf course. To provide the finest golf experience in State of Texas. To provide exceptional service and golf facilities to serve both our citizens and guest. FY2007 Highlights & Accomplishments: • Recognized as a 4 ½ Star Golf Course by Golf Digest for the 9th year in a row. • Ranked #2 in the Top 5 in the Metroplex for Overall Public Golf Courses ~ Avid Golfer • Ranked as #1 City owned Golf Course in the Metroplex ~ Avid Golfer • Ranked #2 Public Course in the State of Texas ~ Golf Week Magazine • Ranked as #1 Municipal Golf Course for High priced Courses ~ Dallas Morning News • Host to some of the Metroplex's top Golf Tournaments, such as: National Collegiate Players Tour National Championship, Athletes in Action Celebrity Tournament Tx. Golf Association, Senator Kim Brimer, American Diabeties Association, Scottish Rite Hospital, TCU Classic, American Airlines, HEB Chamber, HEB Rotary, Fort Worth Builders Association, Southwest Airlines, Fort Worth Black Chamber, Charles Coody Classic. FY2008 Goals & Objectives: • To increase rounds and tournaments through strategic marketing & promotions during Clubhouse renovation. • Maximize daily tee-sheet reservations through Golf Q & internet promotions. • Upgrade guest services and practice areas through continued staff development. • Increase merchandise sales through providing quality items and new vendors. • Increase tournament product sales. Major Budgetary Issues and Operational Trends: • The golf market has stabilized over the past few years, metro area golf courses remain price sensitive due to the intense competition in retaining customers and members. Increased promotions as well as small discounting will be required in order to remain competitive. • Operational supplies continue to increase due to the economic influences in both fuel and production cost, which have seen a significant increase in the past fiscal year. These items continue to strain the limited baseline operating budget margins. Additionally, professional dues as well as workforce costs continue to rise and thus further place a burden on the restricted baseline budget. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Golf Course Pro Shop 540-7063-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $191,788 $219,796 $219,796 $229,978 Operations $208,747 $197,075 $214,770 $212,563 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $400,535 $416,871 $434,566 $442,541 PERSONNEL: Full Time 4.5 4.5 4.5 4.5 Part Time 2.0 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Green Fee Revenues $1,413,413 $1,421,575 $1,412,687 Retail (Souvenir) Revenues $261,189 $303,702 $277,482 Club Rental revenues $19,789 $20,758 $20,250 Green Fee Revenues per Round Played $38.58 $40.55 $40.68 Retail Revenues per Round Played $7.13 $8.66 $7.99 Club Rental Revenues per Round Played $0.54 $0.59 $0.58 Output/Workload Tournaments 80 90 90 # of Paid Rounds 36,639 35,057 34,725 Resident Rounds As % of total 2% 2% 2% Cost of Goods Percentage 70.00% 70.00% 70.00% Effectiveness Measures/Outcomes -201- -202- Department: Division/Activity: Account #: Texas Star Golf Course Food & Beverage 540-7067-550 Location and Hours of Operation: 1400 Texas Star Parkway 7:00 AM to 9:00 PM, 7 days a week Mission/Programs/Services: • To provide quality food and beverage service to guests on the golf course. • To enhance the overall Texas Star experience for all of our guests. • To provide quality food and beverage service to Raven’s Grille guests in a timely and professional manner. FY2007 Highlights/Accomplishments: • Developed new Raven’s Grille menus, menu items and pricing. • Refinished patio by providing new tables and umbrellas. • Exceeded monthly budgets to date for 6 to 7 months and currently exceeding YTD budgets. • Voted Best Overall Food, Avid Golfer 2006 • Voted Best Chicken Fried Steak, Avid Golfer 2006 • Top 3 Best Service, Avid Golfer 2006 • Best Beverage Cart Staff, Avid Golfer 2006 • Steadily increased Sunday Brunch covers • Record sales and covers for Easter, Mother’s Day and Velentine’s Day • Improved kitchen inventory procedures • Introduced “Chef’s Dinner” FY2008 Goals & Objectives: • Increase Sunday Brunch pricing and profitability • Increase breakfast and dinner covers • Continue to improve inter-departmental communication via Groupwise • Develop labor guidelines for kitchen employees • Continue member involvement with quarterly “Chef’s Dinner” Major Budgetary Issues and Operational Trends: • We will need new dining room tables and chairs. Probably will need to replace the cart barn ice machine. It was not supposed to make it thru last summer but it did. • Need to replace window treatments and curtains in dining room. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Service Golf Course Food & Beverage 540-7067-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $462,617 $475,481 $475,481 $478,670 Operations $527,491 $463,874 $516,205 $477,748 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $990,108 $939,355 $991,686 $956,418 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 17.0 17.0 17.0 17.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Raven's Grille Revenues $542,395 $589,607 $480,200 Starter House Revenues $315,026 $336,383 $253,150 Total F&B Revenues $857,421 $925,990 $733,350 Total F&B Revenues Per Round Played $23.40 $26.41 $21.12 Raven's Grille Revenues Per Round Played $14.80 $16.82 $13.83 Golf F&B Revenues Per Round Played $8.60 $9.60 $7.29 Output/Workload Training Meetings 6 6 6 TABC Certification Classes 8 8 8 Euless Food Handler's Card Classes 5 5 5 # Rounds Played 36,639 35,057 34,725 Efficiency Measures/Impact M&O Budget per Capita $19.51 $18.75 $17.91 Cost of Goods - F&B Combined 31.9% 32.8% 32.0% Effectiveness Measures/Outcomes Total F&B Conference Centre Net Income 18.59% 14.55% 14.32% -203- -204- Department: Division/Activity: Account #: Texas Star Golf Course Conference Centre 540-7068-550 Location and Hours of Operation: 1400 Texas Star Parkway 7:00 AM to 9:00 PM, 7 days a week Mission/Programs/Services: • Provide a professional, friendly and efficient enviroment in which our clients & their guests feel welcome. To ensure that conference events run as smoothly as possible. • To provide a clean and orderly facility for the citizens and business of Euless and the entire community. • To provide revenue to support the maintenance of our first-class facility and contribute to the general up-keep of our entire clubhouse facility. FY2007 Highlights/Accomplishments: • Billed approximately 108k over budget • Attended four (4) bridal fairs & Arbor Daze • Wireless internet installed with security sensitive codes used by Bell Helicopter & Ferguson Enterprises • Close communication with A/R department to insure all conference accounts are paid on a timley basis • Upscale presentation of Sunday Brunch & dept. involved to maximize seating capacities, new menus • Retained preferred clients in Conference & Golf Div. for past five years plus FY2008 Goals & Objectives: • Increase Conference bookings, including Sundays, with multiple bookings each day • Work with architect on upcoming renovation communicating future needs for A/V, storage & work area • Continue service level & PR to insure repeat bookings by current clientle & future referrals due to excellence in food service levels & client satisfaction Major Budgetary Issues and Operational Trends: • Competitive venues arising in area each year. Pricing as well as minimum levels should be investigated to maximize fees for events. Discounts still being issued by City minimizing profits & maximizing overhead • Lack of space available & parking continues to influence future bookings. Décor not conducive to high-end wedding receptions. I.e. chair covers, place settings, satin, drop table linens & centerpieces. Restroom appearance industrial & should be enhanced • Additional marketing & promotions thru-out city should be considered. Many Euless residents still unaware of facilities existence after 10 years. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Conference Centre at Texas Star 540-7068-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $226,828 $198,314 $215,555 $220,466 Operations $18,067 $11,050 $13,685 $12,850 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $244,895 $209,364 $229,240 $233,316 PERSONNEL: Full Time 2.5 2.5 2.5 2.5 Part Time 13.0 13.0 13.0 13.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Conference Centre F&B Revenues 372,353$ 504,436$ 258,813$ Conference Centre Rentals & Fees 83,902$ 89,155$ 58,000$ Catering Fees 20,728$ 25,508$ 11,100$ 476,983$ 619,099$ 327,913$ Output/Workload Events 200 236 193 Wedding Receptions 30 23 15 Preferred Client - Bell Helicopter Meetings 40 40 30 Bridal Shows 5 6 6 City Events 30 45 30 Treaty Room/Member 90 70 60 Sunday Brunch 52 52 52 Efficiency Measures/Impact Effectiveness Measures/Outcomes Total F&B Net Income Conference Centre as % of Revenue 51.39% 47.70% 48.72% -205- Department: Division/Activity: Account #: Texas Star Golf Course Golf Cart Operations & Driving Range 540-7069-550 Location and Hours of Operation: 1400 Texas Star Parkway 7:00 AM to 6:00 PM, 7 days a week Mission / Programs / Services • To provide our guests with the best customer services possible along with golf carts that are clean and fully functional. • Cart attendants will greet guests, unload and load bags, clean clubs and provide excellent service in a timely manner for our guests. The mission is to provide each guest with a complete and functional practice facility with convenience. • To offer a variety of educational clinics for all players of any level or age. FY2007 Highlights & Accomplishments: • Increased range use by member and guest. • New bag holders for patrons • Implement cart maintenance schedule to keep the fleet in top operating condition. FY2008 Goals & Objectives: • Improve the heal of tee area, throught mats and moving the roped areas • Increase walk on range use outside of golfer playing Major Budgetary Issues & Operational Trends: Operational supplies continue to increase due to the economic influences in both fuel and production cost, which have seen a significant increase in the past fiscal year. These items continue to strain the limited baseline operating budget margins. Professional dues as well as workforce costs continue to rise and thus further place a burden on the restricted baseline budget. -206- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Golf Cart Operations 540-7069-550 & Driving Range EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $108,834 $86,205 $96,057 $98,462 Operations $65,663 $52,000 $46,750 $52,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $174,497 $138,205 $142,807 $150,462 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 5.0 5.0 5.0 5.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Total Cart Revenues $413,039 $404,368 $408,362 Total Driving Range Revenues $46,259 $80,846 $59,798 Total Cart Revenues Per Round Played $11.27 $11.53 $11.76 Total Driving Range Rev. per Round Played $1.26 $2.31 $1.72 Output/Workload Number of Rounds Played 36,639 35,057 34,725 Effectiveness Measures/Outcomes Cart Net Income As % of Revenue 67.71% 67.71% 67.91% -207- -208- Department: Division/Activity: Account #: Parks & Community Services Parks at Texas Star 550-7078-550 Location and Hours of Operation: 1501 S. Pipeline Road, 7:00 a.m. to 11:00 p.m., Monday through Sunday Mission/Programs/Services: • To provide and promote recreation and leisure opportunities that enhance the quality of life in the community. • To provide a safe and aesthetically pleasing athletic complex for the citizens in the most cost efficient manner possible. • To satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle by providing opportunities for participation in youth sports at all skill levels. • To develop and maintain safe playing fields. • To offer a variety of leisure activities to all citizens. • To support local sports associations while continually looking for opportunities to partner with outside organizations to fill empty time slots. FY2007 Highlights/Accomplishments: • Hosted 18 tournaments during 2007 • Developed the Parks at Texas Star Baseball League that had over 950 kids register for Spring 2007 • Provided necessary leadership and training for the part-time staff which has led to a motivated staff who wants to see the operation be successful • Completed phase 1 of the painting project • Purchase of a new concession trailer to cover Veterans, t-ball and soccer fields • Built 2 permanet batting cage tunnels with concrete slab FY2008 Goals & Objectives: • Increase opportunities for sponsorship and advertising • Develop an operational and maintenance program to help reduce down time due to mechanical failures • To be proactive in creating new programs and services for our customers • Increase participation and quality of Parks at Texas Star Baseball League Major Budgetary Issues and Operational Trends: • Maximizing the use of the facility verses the quality of the field conditions with all the use. • Level of maintenance required for the batting cages. • Additional workload required to coordinate and successfully run the Parks at Texas Star Baseball League. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Athletic Complex at Texas Star 550-7078-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $74,863 $84,787 $84,250 $85,159 Operations $299,984 $180,753 $180,753 $168,753 Capital $8,200 $25,300 $25,300 $25,300 Transfers $8,264 $31,844 $31,844 $32,354 TOTAL $391,311 $322,684 $322,147 $311,566 PERSONNEL: Full Time 0.33 0.33 0.33 0.33 Part Time 9.0 9.0 9.0 9.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Tournaments Hosted by City 9 18 20 Field Rentals (hours) 1,100 1,200 1,200 Pavillion Rentals 48 50 50 Output/Workload # of EAA Baseball teams 0 80 100 # of BESA Soccer teams 168 200 200 # of EGSA Softball teams 8 9 10 # of Tournament teams 320 400 400 Batting cages 149 500 600 Visitors to the park 55,195 60,000 70,000 Efficiency Measures/Impact M&O Budget per Capita $7.71 $6.09 $5.83 Effectiveness Measures/Outcomes -209- SPECIAL REVENUE FUNDS 8,652,744$ 8,198,954$ 8,198,954$ 11,096,337$ Property Tax -$ -$ -$ -$ Gross Receipts Tax -$ -$ -$ -$ General Sales Tax 4,554,366$ 4,470,956$ 5,070,650$ 5,728,728$ Selective Sales Tax 12,796,962$ 11,200,000$ 12,915,000$ 13,215,000$ Fines/Fees -$ -$ -$ -$ License/Permits -$ -$ -$ -$ Interest Income 420,333$ 307,250$ 493,925$ 450,000$ Intergovernmental Revenue 177,001$ 70,000$ 75,000$ 69,587$ Charges For Service -$ -$ 48,000$ 52,000$ Miscellaneous/Rental Income 24$ 18,822$ 19,652$ 10,026$ Other Financing Sources -$ -$ -$ -$ Revenues before Transfers 17,948,686$ 16,067,028$ 18,622,227$ 19,525,341$ Transfers from Other Funds 117,277$ 139,364$ 139,220$ 435,055$ TOTAL REVENUES 18,065,963$ 16,206,392$ 18,761,447$ 19,960,396$ TOTAL RESOURCES 26,718,707$ 24,405,346$ 26,960,401$ 31,056,733$ Personal Services 2,044,495$ 2,375,468$ 2,478,848$ 2,887,307$ Professional/Technical Services 136,893$ 160,492$ 160,612$ 187,490$ Contractual Services -$ -$ -$ -$ Utilities 155,483$ 117,500$ 117,500$ 122,500$ Maintenance 6,480$ 10,000$ 10,000$ 33,850$ Other Services/Contingencies 13,872$ 321,500$ 321,221$ 287,000$ Insurance -$ -$ -$ -$ General & Administrative 18,229$ 27,280$ 30,280$ 33,620$ Rebates/Incentives 8,488,478$ 7,564,583$ 8,769,906$ 8,997,916$ Supplies 72,427$ 172,852$ 174,852$ 231,971$ Capital Purchases (Equipment) 322,174$ 736,156$ 518,649$ 1,986,206$ Debt Service/BankCharges 11,620$ -$ -$ -$ 11,270,151$ 11,485,831$ 12,581,868$ 14,767,860$ Transfer to Other Funds 7,249,602$ 3,282,340$ 3,282,196$ 10,685,117$ TOTAL EXPENDITURES 18,519,753$ 14,768,171$ 15,864,064$ 25,452,977$ ENDING FUND BALANCE 8,198,954$ 9,637,175$ 11,096,337$ 5,603,756$ PROJECTED FY2007-08 BEGINNING FUND BALANCE SPECIAL REVENUE FUND SUMMARY ACTUAL FY2005-06 BUDGET FY2006-07 ESTIMATED FY2006-07 REVENUES EXPENDITURES Expenditures before Transfers The estimated decline in fund balance in FY08 is a planned drawdown used to purchase capital equipment and to cashflow capital improvement projects. This drawdown is funded from excess reserves above the recommended reserve level. -210- -211- Department: Division/Activity: Account #: Hotel/Motel Parks & Community Services 201-7080-550 Location and Hours of Operation: 1314 Royal Parkway Monday through Friday, 8:00 AM to 5:00 PM Mission/Programs/Services: • Commitment to historic restoration and preservation. • Enhancement of the arts (music, dance, drama, visual arts, creative writing, and the facilities to accommodate these art forms). • Provide outstanding conference center facilities. FY2007 Highlights/Accomplishments: • Hosted Heritage Park Christmas with an estimated 400 visitors. • Hosted 4 field trips for the HEB ISD • Assisted with 12 open house tours. • Added 4 natural wood benches at Heritage Park. • Conducted three oral histories. • Preserved numerous document and photos for archives. • Assisted with design and layout of Historical Preservation page on city website & developed new HPC brochure. • Implemented a new marketing plan for encouraging greater participation from visitors at the Saturday Open House tours at Heritage Park. FY2008 Goals & Objectives: • Refinement and improvement of Heritage Park. • Coordination and development of displays to provide informative tours which will attract more visitors each month to the historical park. • To continue to look for creative and innovative ways to preserve our city’s heritage and implement those strategies at the direction of the Historical Preservation Committee. • To implement the new Pastime Software program that will enable the cataloging of oral histories. Major Budgetary Issues and Operational Trends: The funding of events that showcase Euless in an economy that is slow to recover. Events as well as historical sites are significant avenues that are a catalyst for increased tourism and hotel occupancy. Funding of these events is paramount to the continued growth and promotion of the City of Euless. Lack of available Hotel/Motel collections do not provide adequate funding to support events and related activities that showcase our city and provide economic impact to the local economy. Parks and Recreation special events help to create and stimulate economic activity on an annual basis as well as promote and expose the community and enhance or create a desired community image. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Hotel/Motel Community Services 201-7080-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $103 $44,500 $44,221 $10,000 Capital $0 $0 $0 $0 Transfers $161,853 $173,275 $173,275 $207,099 TOTAL $161,956 $217,775 $217,496 $217,099 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Open House Tours 12 12 School Tours 2 4 Other Tours 1 1 Committee Meetings 10 10 Output/Workload Minutes/Agenda 10 10 Heritage Park Christmas 1 1 1 Other Projects 9 10 Efficiency Measures/Impact M&O Budget per Capita $3.19 $4.11 $4.07 Effectiveness Measures/Outcomes Open House Tour Visitors 188 210 School/Other Tour Visitors 165 320 Heritage Park Christmas Visitors 400 400 -212- -213- Department: Division/Activity: Account #: Euless Development Corporation Operations 210-1031-513 Location and Hours of Operation: 201 North Ector Drive, City Hall, Euless, TX 76039 Mission / Programs / Services: The Texas legislature allows municipalities in counties with 750,000 or more in population to assess an additional half cent sales tax to be used to improve the quality of life for its citizens. Funds derived from this tax may be spent only for parks and park facilities, library improvements, open space improvements, and economic development. This tax went into effect on July 1, 1993. Euless Development Corporation was established to advise City Council on use of the funds and facilitate the process. Mission: ƒ Improve the quality of life for our citizens by providing safe, clean, spacious park facilities. ƒ Provide new and modern library equipment to keep our citizens in touch with technology. ƒ Increase our business community through promotion and advertising. FY2007 Highlights & Accomplishments: ƒ Provided funding for debt repayment on the Half Cent Sales Tax Revenue bonds ƒ Completed annual audit of the economic development corporation ƒ Encouraged Economic Development to provide the city with financial flexibility. FY2008 Goals & Objectives: ƒ Promote the City of Euless to prospective investors and developers. ƒ Provide annual funding of the disclosure and audit requirements of the Economic Development Corporation. ƒ Search for ways to increase the revenue source in this fund. Major Budgetary Issues & Operational Trends: The Economic Development Corporation is funded by a ½¢ sales tax. During FY2007 sales tax revenues were higher than previous year. However, we continue to look for economic development opportunities to increase the revenue in this fund. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Operations 210-1031-513 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $21,360 $0 $0 Operations* $145,474 $488,750 $560,860 $588,500 Capital $0 $0 $0 $0 Transfers $1,094,855 $1,362,164 $1,362,164 $932,716 TOTAL $1,240,329 $1,872,274 $1,923,024 $1,521,216 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 $ Outstanding Revenue Bonds $10,852,608 $9,909,638 $8,815,005 Output/Workload # of Principal payments on Debt 4 3 3 # of Interest payments on Debt 8 6 6 Efficiency Measures/Impact M&O Budget per Capita $24.44 $36.35 $28.49 Effectiveness Measures/Outcomes * The majority of this budget is used to pay existing debt service. -214- -215- Department: Division/Activity: Account #: Parks & Community Services Parks 210-1052-550 Location and Hours of Operation: 1997-C S. Pipeline – Monday through Friday, 7:00 a.m. to 3:30 p.m. with some Saturday and Sunday work to clean parks, athletic field preparation, and flexible (earlier) hours during summer months for water truck operations. Mission/Programs/Services: To provide a safe and aesthetically pleasing Park system for the citizens of Euless in the most cost effective manner possible. To satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle. To provide parks and leisure opportunities for all citizens. To provide a comprehensive parks system through the use of an updated Parks Master Plan. To identify and apply cost saving measures where feasible. To continue to beautify the community. To provide services necessary to upkeep, develop and maintain all park safety and general requirements within a parks system that includes: 38 athletic fields, 6 pavilions, 3 gazebos, 1 aquatic playground, 3 pools, 6 tennis courts, 18 restrooms, 2 outdoor exercise stations, 10 jogging trails (total 7 miles), 3 rose gardens, 166 picnic areas, 15 playgrounds, 1 amphitheater, 5 ponds, 6 aerators, 3 fishing piers, 4 volleyball courts, 2 outdoor basketball courts, 2 greenhouses, 1 bird watching blind, 1 in-ground tree farm, 1 potted tree farm, and park areas to include parking for a total of almost 406 acres. The department also maintains 39 irrigation systems consisting of over 15,000 heads as well as 87,107 square feet of flower beds at 36 different sites. Additionally, tree care in all city parks as well as facilities, right-of-ways, traffic signs and lights is provided by the Parks Department. FY2007 Highlights/Accomplishments: • Completed installation of shade structures at Jacobs Field at PATS • Installed new playground equipment at Midway Park, swing at J.A. Carr and swing at S. Euless Park • Installed new irrigation system and Parking lot lighting project at Bob Eden Park • Installed 20 picnic tables, 15 BBQ grills, 11 concrete picnic pads and 25 new trash recepicals at parks. • Completed lighting project within playgrounds at the Preserve McCormick, Bob Eden & West Park parks • Completed chemical storage building at the parks maintenance building • Implemented new departmental safety program • Implemented new turf management program at City Hall, Police & Courts and the Main Street greenbelt • Completed new police & courts median renovation project and new park signage program. • Installed bird deterent at Shea and Finway stadiums at the PATS • Installed new rain/freeze sensors on all irrigation controllers and pedistal mount for the Walk of Champions • Expanded IMMS program to include S. Euless Park and Police & Courts • Added playground chips at Blessing Branch, Midway, J.A. Carr, Trailwood, Bob Eden and Wilshire parks • Repainted bleachers and added new benches at West Park • Won Forestry Award for the Famous and Historic Tree Grove • Grew 4,000 Red Oak seedlings for 2008 events and planted 64 trees. • Made park benches out of re-cycled tree trunks for Bob Eden Trail and Heritage Park FY2008 Goals & Objectives: • Develop a comprehensive turf management plan for all city facilities, parks and athletic fields • Complete the design and construction of the dog park at the Villages of Bear Creek Park • Construct trail through Midway Park on north side of drainage channel • Complete update of 2007 Parks, Recreation and Open Space Master Plan Major Budgetary Issues and Operational Trends: Irrigation maintenance continues to be a burden for both manpower and expenses. In FY 2007, 1643.8 hours were spent on irrigation modification and repairs, requiring additional expenditures from an already restricted operating budget. Grounds maintenance, particularly athletic field maintenance, has increased due to the success of the Parks at Texas Star Baseball League and having to use both Midway Park and the Parks at Texas Star to satisfy the demand for game fields. Additionally, park fixtures and amenities have increased substantially resulting in an increase in general park maintenance in the areas of trash, repairs to picnic stations, park signage, trail maintenance, water fountain repairs and general up-keep. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Parks 210-1052-550 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $234,951 $300,469 $300,469 $324,320 Operations $279,839 $248,834 $248,834 $310,834 Capital $97,449 $283,507 $221,120 $40,000 Transfers $25 $7,644 $0 $25,000 TOTAL $612,264 $840,454 $770,423 $700,154 PERSONNEL: Full Time 3.75 4.75* 4.75* 4.75 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # of Sports Seasons 23 23 23 Athletic Fields 37 37 37 Pavilions 7 7 8 Gazebos 3 3 3 Splash Pad 1 1 1 Pools 3 3 3 Jogging Trails 9 9 10 Picnic Areas 162 162 162 Playgrounds 15 15 15 Amphitheater 1 1 1 Tennis Court 6 6 6 Ponds/Aerrators/Fishing Piers 14 14 14 Volleyball Courts 4 4 4 Outdoor Basketball Courts 2 2 2 Output/Workload Ballfield Maintenance Hours 3,116 3,300 3,648 City Assistance Hours 121 146 138 Clerical Dispatch Hours 3,264 3,393 3,365 Contractor Inspections 114 206 150 Equipment Maintenance Hours 355 446 500 Fixture Maintenance Hours 569 517 800 Greenhouse Hours 673 835 929 Grounds Maintenance 6,403 8,557 7,629 Horticulture Hours 1,823 3,544 2,814 Irrigation Hours 948 1,293 1,644 Manual Watering Hours 845 553 781 Parks Betterment 2,674 2,854 2,946 Pool Maintenance 286 99 156 Safety Inspection Hours 464 416 455 Special Projects Hours 2,333 997 1,000 Training Hours 262 37 250 Water Truck Hours 928 232 960 Trash Pick up 1,769 1,769 1,839 Tree Maintenance 2,481 2,664 2,700 Other Maintenance Hours 284 293 297 Efficiency Measures/Impact Acres per FTE 22.97 22.97 22.97 Cost per Acre Maintained $1,615 $2,033 $1,847 M&O Budget per Capita $12.06 $14.56 $13.11 Effectiveness Measures/Outcomes # Parks Acres per 1000 Citizens 7.47 7.16 7.10 * added Field Tech position -216 - 217 - Department: Division/Activity: Library Account #: Library Library 101-5054-519 Location and Hours of Operation: 201 North Ector Drive, Building E Monday, Tuesday, Thursday 10am-9pm; Wednesday 10am-6pm Friday, Saturday 10am-5pm; Sunday 1pm-5pm Mission/Programs/Services: To serve the continuing informational, educational, cultural and leisure needs of residents of all ages. To provide the community with the best possible materials in various formats. To promote the joy of reading and learning. The primary role of the Euless Public Library is to act as an Independent Learning Center by supporting people of all ages pursuing a program of learning. Additional roles are Popular Materials Library, Preschoolers’ Door to Learning, and to provide other specialized resources such as small business assistance, young adult materials and electronic resources. FY2007 Highlights/Accomplishments: 10/01/06 thru 03/31/07 • Average visits per month: 17,814 • Average items checked out: 32,512 per month • Average items added to the collection: 1400 per month • Presentations on reading readiness were provided to 405 parents at 5 elementary schools • ESL classes were started in March 2007 • Job Kiosk was added to help job seekers • Received the 2006 Achievement of Excellence in Libraries Award presented by the Texas Municipal Library Directors Association. FY2008 Goals & Objectives: • Work with architect and others to evaluate expansion needs • Provide wireless access • Work more closely with the local genealogy and historical groups • Evaluate service opportunities to daycares and schools • Provide computer training and ESL training • Continue expansion of Spanish collection • Provide programming which appeals to a wide audience Major Budgetary Issues and Operational Trends: In spite of worries that the Internet will cause the demise of the public library, library attendance and circulation continue to go up. The growth of the Euless population is impacting library usage; often all the tables are occupied and people have to wait in line to use the Internet. Average book prices have risen 14% DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Library 210-1054-519 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $534,894 $553,517 $595,581 $645,710 Operations $1,858 $97,000 $97,000 $138,925 Capital $74,996 $17,447 $14,004 $0 Transfers $0 $0 $0 $0 TOTAL $611,748 $667,964 $706,585 $784,635 PERSONNEL: Full Time 9.0 9.0 9.0 10.0* Part Time 14.0 14.0 14.0 12.0* PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # of Registered Borrowers 35,742 36,800 37,000 Current Holdings 97,334 98,613 99,000 Total Library visitations 229,854 205,000 210,000 Output/Workload Items Circulated 442,932 432,646 425,000 New Books Added 15,136 15,775 14,500 Books Withdrawn 11,331 6,273 5,000 Efficiency Measures/Impact M&O Budget per Capita $12.05 $13.36 $14.69 Annual circulation per capita 8.73 8.18 7.96 Annual Circulation per borrrower 12.39 11.76 11.49 Current Holdings per capita 1.92 1.86 1.85 Current Holdings per borrower 2.72 2.68 2.68 Effectiveness Measures/Outcomes Annual Library visitations per capita 4.53 3.88 3.93 Annual Library visitations per borrower 6.43 5.57 5.68 % of Population who are registered borrowers 70.43% 69.57% 69.29% * Upgraded 1 full-time Office Tech from 2 part-time Library Aides -218- -219- Department: Division/Activity: Account #: Euless Development Corporation Economic Development 210-1081-540 Location and Hours of Operation: 201 North Ector Drive, City Hall, Euless, TX 76039 Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: ƒ Increase activity to bring sales tax generating businesses to the community. ƒ Evaluate best marketing of Euless property to brokers, developers, and real estate personnel. ƒ Continue to develop a “business friendly” and “permitting friendly” atmosphere in the City. ƒ Continue retention program. ƒ Strengthen our web site to ensure maximum exposure and benefit for property sales and lease. ƒ Provide developers with assistance to establish new businesses within the City of Euless. ƒ Continue to examine all incentive plans to assist relocations to the City of Euless FY2007 Highlights/Accomplishments: ƒ The City welcomed new businesses including retail and restaurants along the 121 corridor. ƒ Sales Tax increased due to new development and expansion of existing businesses. ƒ New interest in industrial locations helped to create three new industrial distribution centers. ƒ Leased 96% of the Shops at Vineyard Villages. ƒ Leased the old Burlington Coat Factory building, which was converted into “Incredible Pizza”, providing family entertainment. FY2008 Goals & Objectives: ƒ Provide strong developers information to promote development of the vacant land in Euless. ƒ Strengthen sales tax businesses to increase sales tax revenue by 5%. ƒ Continue Retention program for existing businesses. ƒ Create marketing plans for specific development projects in planning stage. Major Budgetary Issues and Operational Trends: ƒ Solid budget provides ample marketing and promotional activity. ƒ We continue to see strong development trends in residential and commercial properties. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Economic Development 210-1081-540 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $59,505 $61,448 $61,448 $65,093 Operations $51,379 $74,460 $74,460 $77,800 Capital $6,903 $139,932 $4,499 $183,340 Transfers $25,000 $25,000 $25,000 $2,025,000 TOTAL $142,787 $300,840 $165,407 $2,351,233 PERSONNEL: Full Time 0.5 0.5 0.5 0.5 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $2.81 $3.13 $44.03 Effectiveness Measures/Outcomes -220- Department: Division/Activity: Account #: Police Crime Control & Prevention District 220-3045-521 Location and Hours of Operation: 1102 West Euless Blvd. Office: Monday through Friday, 8:00 AM to 5:00 PM - Police Officers 24 hours a day Mission / Programs / Services: To provide the citizens of Euless professional, efficient police services. Increase staff and efficiency; expand use of alternative policing methods; reduce response time; increase interaction between citizens and police; provide additional police space; expand current gang and juvenile intervention programs; expand Town Hall Meetings; Neighborhood Watch programs; and Citizen Police Academy. FY2007 Highlights & Accomplishments: • Purchase and implement patrol rifles • Purchase Traffic Radar • Held one Cert CERT classes • Held on Citizen Police Academy classs • Purchase and implement digital Recording System • Purchasse and install DVR Up-grade • Scan Print cards and Mug Shots • Purchase and train on Totlal Statin for crime Scene/Traffic Accident reconstruction • Laptop for EOC FY2008 Goals & Objectives: • Continue CERT Classes • Improve Traffic Investigation efforts • Improve communication through cell phones • Improve less lethal capabilities • Up-Grade Finger print scan • Improve safety equipment for officers • Purchase additional patrol rifles • Up-grade negotiators equipment Major Budgetary Issues & Operational Trends: • Rising Cost of Equipment • Technology Advancements -221- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Crime Control & Prevention District 220-3045-521 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $6,750 $8,300 $8,750 Operations $8,529 $0 $0 $0 Capital $3,538 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $12,067 $6,750 $8,300 $8,750 PERSONNEL: Full Time 15.0 16.0* 16.0* 19.0* Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 # Sworn Police Officers 15 16 19 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $0.24 $0.16 $0.16 # Sworn Officers/1000 Population from CCPD 0.30 0.30 0.36 Effectiveness Measures/Outcomes # Neighborhood Watch Programs 125 125 125 # Neighborhood Watch Meetings 115 115 115 * moved Police Officer from Patrol ** added 3 Police Officer positions -222- -223- Department: Division/Activity: Account #: Non-Departmental Car Rental Tax 240-9060-590 Location and Hours of Operation: 201 North Ector Drive, Building A Mission / Programs / Services: The Texas legislature allows municipalities to levy a motor vehicle tax on short-term rentals, with citizen approval in an election. Funds derived from this tax may be spent for any general government purpose. This tax was approved by voters on November 2, 1999 and became effective February 1, 2000. Mission – To utilize this revenue source to accomplish: ƒ Tax rate stabilization ƒ Debt reduction or cash flow infrastructure projects such as street rehabilitation, sidewalks and ramps, street lighting, new or renovated buildings, and drainage improvements. ƒ Special projects such as City revitalization, erosion control, park projects, etc. FY2007 Highlights & Accomplishments: ƒ Provided funding to the Streets Capital Improvement Project fund to cash flow several street projects. ƒ Provided funding for construction of a new Public Work Facility. ƒ Provided continuing funding of a monumental sign program. FY2008Goals & Objectives: ƒ Transfers to the General Fund in order to maintain a stable tax rate for our citizens ƒ Cash flow building and infrastructure projects in order to reduce the need for debt issuance. ƒ Provide funding for an economic development incentive to retain business presence in Euless. ƒ Provide funding for the expansion of the Texas Star Conference Center. Major Budgetary Issues and Operational Trends: During FY2006, this revenue source realized a significant increase over prior years. This fund took a hard hit after September 11, 2001. However, the city has seen this revenue source grow over the last 2 years. As this revenue source grows, the city will be able to continue their mission for this fund. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non-Departmental Car Rental Tax* 240-9060-590 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $8,351,754 $7,333,333 $8,466,666 $8,666,666 Capital $0 $5,000 $5,000 $0 Transfers $5,924,583 $1,674,257 $1,674,257 $8,729,460 TOTAL $14,276,337 $9,012,590 $10,145,923 $17,396,126 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Output/Workload Efficiency Measures/Impact M & O Budget Per Capita $281.31 $191.79 $325.77 Effectiveness Measures/Outcomes * Voters approved tax in November 1999. -224- INTERNAL SERVICE FUNDS $ 3,528,045 $ 4,443,873 $ 4,443,873 $ 3,999,218 Property Tax -$ -$ -$ -$ Gross Receipts Tax -$ -$ -$ -$ General Sales Tax -$ -$ -$ -$ Selective Sales Tax -$ -$ -$ -$ Fines/Fees -$ -$ -$ -$ License/Permits -$ -$ -$ -$ Interest Income 143,004$ 81,000$ 157,500$ 162,500$ Intergovernmental Revenue -$ -$ -$ -$ Charges for Service -$ -$ -$ -$ Miscellaneous/Rental Income 84,069$ -$ -$ -$ Insurance/Risk/Other Financing Sources 3,033,890$ 4,313,809$ 4,324,809$ 4,721,495$ Revenues before Transfers 3,260,963$ 4,394,809$ 4,482,309$ 4,883,995$ Transfer from Other Funds 2,802,486$ 1,310,238$ 1,310,238$ 1,727,057$ TOTAL REVENUES 6,063,449$ 5,705,047$ 5,792,547$ 6,611,052$ TOTAL RESOURCES 9,591,494$ 10,148,920$ 10,236,420$ 10,610,270$ Personal Services 128,397$ 93,076$ 99,074$ 99,210$ Professional/Technical Services 196,498$ 241,515$ 241,515$ 241,190$ Contractual Services -$ -$ -$ -$ Utilities -$ -$ -$ -$ Maintenance 80$ 12,000$ 12,000$ 12,000$ Other Services/Contingencies 1,390$ 5,000$ 5,000$ 9,600$ Insurance 3,784,587$ 4,441,571$ 4,441,571$ 4,745,581$ General & Administrative 2,235$ 3,717$ 3,717$ 4,300$ Rebates/Incentives -$ -$ -$ -$ Supplies 1,869$ 5,825$ 5,825$ 5,975$ Capital Purchases (Equipment) 1,032,565$ 1,428,500$ 1,428,500$ 719,065$ Debt Service/Bank Charges -$ -$ -$ -$ 5,147,621$ 6,231,204$ 6,237,202$ 5,836,921$ Transfers To Other Funds -$ -$ -$ -$ TOTAL EXPENDITURES 5,147,621$ 6,231,204$ 6,237,202$ 5,836,921$ ENDING FUND BALANCE 4,443,873 3,917,716 3,999,218 4,773,349 The projected decline in fund balance in FY07 is a planned drawdown used to purchase capital equipment. This drawdown is funded from excess reserves above the recommended reserve level. PROJECTED FY2007-08 ESTIMATED FY2006-07 BUDGET FY2006-07 Expenditures before Transfers ACTUAL FY2005-06 EXPENDITURES REVENUES INTERNAL SERVICE FUND SUMMARY BEGINNING FUND BALANCE -225- Department: Division/Activity: Account #: Facility Maintenance Vehicle/Equipment Replacement Fund 601-5090-519 Location and Hours of Operation: Fleet & Facility Operations Center 1314 Royal Parkway Mission / Programs / Services: • The purpose of this account is to administer and procure funding for the replacement of vehicles owned and or leased by the City of Euless. • Funds are used for the purchase and outfitting of all new vehicles and equipment per the department’s instructions. All vehicles and equipment specifications are written by Fleet Operations staff with departmental input. FY2007 Highlights & Accomplishments: • Specification and purchase of 25 vehicles or apparatus. • Remount of MICU for the Fire Department –EMS. FY2008 Goals & Objectives: • Continue replacement of vehicles and equipment per Fleet Operations set criteria. • Addition of Hybrid Vehicle Technology to the City’s fleet mix. • Continue introduction of alternative fueled vehicle into the city’s fleet. • Annual detailed vehicle asset inventory review. Major Budgetary Issues & Operational Trends: • Continued staff support of vehicle replacement procedures and established guidelines. • Search and implementation of new alternative fuels technology. • Complete conversion to B10 Bio-Diesel. -226- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Facility Maintenance Vehicle/Equipment Replacement Fund 601-5090-519 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $532,244 $12,000 $12,000 $12,000 Capital $111,279 $1,428,500 $1,428,500 $719,065 Transfers $0 $0 $0 $0 TOTAL $643,523 $1,440,500 $1,440,500 $731,065 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Output/Workload Efficiency Measures/Impact Capital Budget per Capita $12.68 $27.23 $13.69 Effectiveness Measures/Outcomes -227- Department: Division/Activity: Account #: Fiscal & Administrative Services Benefits/Insurance 610-5015-519 Location and Hours of Operation: 201 North Ector Drive, Finance Bldg. Monday through Friday, 8:00 AM to 5:00 PM, with staff on call for emergencies Mission / Programs / Services: • To provide City employees with a competitive benefits program at the most cost-effective price to the employee and to the City. • The Benefits/Insurance function of the Human Resources Department is responsible for all benefit programs including medical, dental, life and disability insurance; retirement program; deferred compensation; employee assistance program; flexible spending account, tuition reimbursement, etc. Our mission is to insure our employees are receiving quality service and that all questions and problems are satisfactorily resolved in a timely manner, to work with outside providers and administrators to insure agreed upon services are delivered in a timely and accurate manner, to review management reports and make informed decisions and recommendations based on that information. • Costs, fees, benefit program offerings and alternative means of providing the best benefit coverage are continuoulsy monitored and evaluated. FY2007 Highlights & Accomplishments: • Our pharmacy benefit provider partnered with Wal-Mart to provide better options for mail order prescriptions. • Explored Medicare supplemental coverage options for our retiree group. FY2008 Goals & Objectives: • Evaluate all benefit offerings and implement changes as needed to be more cost effective while continuing to provide services. • Select a Medicare supplemental coverage option for our retiree group. Major Budgetary Issues & Operational Trends: • Governmental regulations will require future disclosure of projected health care cost of current retirees and those anticipated to retiree. With this disclosure, funding will be required in order to maintain a high bond rating, which will result in an added expense to an already strained medical budget. -228- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Benefits/Insurance 610-5015-519 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $84,664 $48,084 $51,049 $53,288 Operations $3,449,184 $4,007,663 $4,007,663 $4,292,681 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $3,533,848 $4,055,747 $4,058,712 $4,345,969 PERSONNEL: Full Time 1.5 1.0* 1.0* 1.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Covered Lives: Employees 327 341 350 Dependents 419 461 465 Retirees 86 43 50 Flex Participants 103 114 120 Output/Workload Flex Claims Processed 330 593 600 Tuition Reimbursements Processed 108 75 100 Monthly Financial Report 12 12 12 Efficiency Measures/Impact M&O Budget per Capita $69.63 $76.72 $81.39 Effectiveness Measures/Outcomes * Moved 1/2 HR/Risk Administrator to General Fund -229- Department: Division/Activity: Account #: Fiscal & Administrative Services Risk Management, Safety & Liability Insurance 615-5017-519 Location and Hours of Operation: 201 North Ector Drive, Finance Building Monday through Friday, 8:00 AM to 5:00 PM, with staff on call for emergencies Mission / Programs / Services: • The Risk Management Department’s mission is to identify, analyze and control risks; to administer and evaluate liability insurance programs to ensure cost effectiveness; to conduct educational safety programs; and to monitor and ensure compliance with mandates established by the City of Euless, State of Texas, and United States Government. • The department’s goal is to protect the City’s assets and resources by minimizing the internal and external exposures and associated risks, and to respond in a timely manner to the information needs of our citizens, staff and employees. • The Risk Management Department works in conjunction with the Human Resources Department and the primary goals of each department are commingled in the areas of selection, retention, training, employee relations, policies and procedures, benefits, performance management and safety and health. FY2007 Highlights & Accomplishments: • Developed a vehicle operator standards driving policy to address all drivers that operate City vehicles and personal vehicles while engaged in City business. • Safety education was presented. • MVR were routinely maintained and appropriate action taken. FY2008 Goals & Objectives: • Reconcile property list with Texas Municipal League to delete equipment no longer in service and add equipment previously unreported. • Focus on training in areas with greatest risk per quarterly assessments. • Partner with TML for educational opportunities. Major Budgetary Issues and Operational Trends: • Property claims will continue to be investigated and settled in a fair and timely manner -230- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Risk Management, Safety & 615-5017-519 Liability Insurance EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $43,733 $44,992 $48,025 $45,922 Operations $278,629 $352,215 $352,215 $376,315 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $322,362 $397,207 $400,240 $422,237 PERSONNEL: Full Time 0.5 0.5 0.5 0.5 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 Claims: In-House 82 101 110 Texas Municipal League 5 8 10 Verification, Driver's License & Status 368 375 385 Output/Workload Safety Programs 12 12 12 Defensive Driving Classes 1 1 1 Closed Claims 75 75 80 Annual TML Audit/Rate Calculation 1 1 1 Efficiency Measures/Impact M&O Budget per Capita $6.35 $7.57 $7.91 Effectiveness Measures/Outcomes # days to Complete & Close Claim 9 9 9 -231- Department: Division/Activity: Account #: Fiscal & Administrative Services Workers’ Compensation Insurance 615-5020-519 Location and Hours of Operation: 201 North Ector Drive Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: • The mission of the Workers’ Compensation Insurance function of the Human Resources Department is to insure through pre-placement physicals all new employees are capable of performing the essential functions of the job for which they are hired. • To contribute to the on-going wellness of our employees through immunization and preventative programs, to administer the occupational injury program and to provide instructional training in safe and efficient performance of job duties. • We provide cost effective medical treatment through our occupational injury/illness program, with the objective of facilitating the timely return to work of those employees who have been injured or become ill on the job. FY2007 Highlights & Accomplishments: • Provided flu shots to employees and family members. • Updated Directors on injured employees, requesting the use of light duty if eligible and available. FY2008 Goals & Objectives: • Review of essential job functions with departments and pre-placement physicals with health care assessor. • Ensure all job descriptions are compliant with the requirements of the Americans with Disabilities Act. • Continue to promote and ensure departments hold safety training meetings. Major Budgetary Issues & Operational Trends: -232- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Workers' Compensation Insurance 615-5020-519 EXPENDITURES 2005-06 2006-07 2006-07 2007-08 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $258,846 $337,750 $337,750 $337,650 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $258,846 $337,750 $337,750 $337,650 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 05-06 Estimated 06-07 Budget 07-08 WC TML Claims 86 80 90 Executive Physicals 12 12 15 Pre-Placement Physicals 82 184 200 Immunizations 20 10 15 DOT-Required Drug & Alcohol Testing 88 66 75 Output/Workload Monthly Financial Report 12 12 12 Annual TML Audit/Rate Calculation 1 1 1 First Reports of Injury Claims Processed 86 70 80 Efficiency Measures/Impact M&O Budget per Capita $5.10 $6.38 $6.32 Effectiveness Measures/Outcomes -233- CAPITAL IMPROVEMENTS PROGRAM $ 21,668,342 $ 18,348,034 $ 18,348,034 $ 15,316,338 Property Tax -$ -$ -$ -$ Gross Receipts Tax -$ -$ -$ -$ General Sales Tax -$ -$ -$ -$ Selective Sales Tax -$ -$ -$ -$ Fines/Fee/Penalties 36,051$ -$ -$ -$ License/Permits -$ -$ -$ -$ Interest Income 952,869$ 477,219$ 922,556$ 550,250$ Intergovernmental Revenue 276,830$ 334,481$ -$ 668,510$ Charges for Services 278,007$ 270,000$ 245,760$ 270,000$ Miscellaneous/Rental Income 750,797$ -$ -$ -$ Other Financing Sources -$ 5,934$ -$ -$ Revenues before Transfers 2,294,554$ 1,087,634$ 1,168,316$ 1,488,760$ Transfers from Other Funds 4,801,316$ 2,721,307$ 2,721,307$ 11,812,884$ TOTAL REVENUES 7,095,870$ 3,808,941$ 3,889,623$ 13,301,644$ TOTAL RESOURCES 28,764,212$ 22,156,975$ 22,237,657$ 28,617,982$ Personal Services -$ -$ -$ -$ Professional/Technical Services -$ -$ -$ -$ Contractual Services -$ -$ -$ -$ Utilities -$ -$ -$ -$ Maintenance -$ -$ -$ -$ Other Services/Contingencies -$ -$ -$ -$ Insurance -$ -$ -$ -$ General & Administrative -$ -$ -$ -$ Rebates/Incentives -$ -$ -$ -$ Supplies -$ -$ -$ -$ Capital Improvements Projects 10,102,923$ 13,307,605$ 6,663,005$ 19,671,514$ Debt Service/BankCharges 35,184$ -$ -$ -$ 10,138,107$ 13,307,605$ 6,663,005$ 19,671,514$ Transfer to Other Funds 278,071$ 258,314$ 258,314$ 259,932$ TOTAL EXPENDITURES 10,416,178$ 13,565,919$ 6,921,319$ 19,931,446$ ENDING FUND BALANCE 18,348,034 8,591,056 15,316,338 8,686,536 Capital Projects are funded over the life of the project. Unspent appropriations roll over from year to year until the project is complete. The projected decrease in fund balance assumes all appropriations will be spent by the end of FY08. Projected FY2007-08 ESTIMATED FY2006-07 BUDGET FY2006-07 Expenditures before Transfers ACTUAL FY2005-06 EXPENDITURES REVENUES CAPITAL PROJECTS FUND SUMMARY BEGINNING FUND BALANCE -234- CAPITAL IMPROVEMENT PROGRAM The Capital Improvement Program (CIP) is a process by which the City designs a multi-year plan for major capital expenditures. Due to the tremendous growth of the capital projects program, and the amount of detail required for these projects, a separate document is provided for the Capital Improvement Program. Generally the CIP includes improvements that are relatively expensive, are non-recurring, have a multi-year useful life, and like capital outlay items, result in fixed assets. These include the construction and acquisition of new buildings, additions to or renovations of existing buildings, construction of streets, drainage improvements, land purchases, and water and wastewater utility lines. This is a very progressive process, with projects being added and deleted from the funded and unfunded lists as they move through the project completion phase. 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. B. Definition – 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. C. 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 wastewater lines, drainage channels, and storm sewers. D. 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. E. Program Planning – The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be determined, so that these costs can be considered in the operating budget. F. 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 will be funded by debt. G. 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. H. 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. I. 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. -235- CITY OF EULESS CAPITAL IMPROVEMENT PROJECTS DATE: June 25, 1991 PREPARED BY: Finance Department Rev. July 15, 1992 RE: Capital Improvements APPROVED BY: City Manager I. PURPOSE Pursuant to City of Euless Charter, Article VII, Section 2, Paragraph (5) and (6), the City Manager’s Office will present annually a statement of capital expenditures for the next fiscal year and provisions for financing, as well as a five-year project listing. II. SCOPE & NECESSARY ELEMENTS All City improvements to be considered by City Council will be presented utilizing these guidelines. Proper planning, consistency, and uniformity will provide better format for public consumption of information. Initial Necessary Elements: 1. Project Name or Title 2. Estimated cost of an improvement project 3. Anticipated method of funding 4. Some form of priority rating 5. Scheduling fiscal year 6. Account number to which the project is to be charged III. RESPONSIBILITIES & TYPES OF PLANS Water Projects – Any project intended to improve or expand the water production and distribution system, capabilities, or facilities of the City of Euless is a water project. Responsibility rests with the Public Works Department. Wastewater Projects – Any project that is intended to improve, expand, or extend some portion of the wastewater collection system or the wastewater treatment facilities of the City of Euless. Responsibility rests with the Public Works Department. Park Projects – Improvements and additions to the City Park and open-space system. The responsibility rests with the Community Services Department. Traffic Control Projects – Improvements and additions to the City traffic control system including signal relocation, upgrading and new installation and other devices for improving traffic control represents Traffic Control projects. Responsibility rests with the Engineering Department. Street Projects – These projects include the construction or major redevelopment of streets and thoroughfares, which include project engineering and drainage improvements incidental to the thoroughfare improvement. Responsibility rests with the Public Works Department. Drainage Projects – This category includes new development drainage, major drainage, and designated project drainage independent from street construction, and thus separate and distinct from drainage incidental to street or thoroughfare improvements. Responsibility rests with the Public Works Department. - 236 - Golf Projects – This project type includes the sites, planning and construction of Golf Course facilities, including course, driving range, maintenance, and clubhouse. This facility is normally a one-time project. Responsibility rests with the Community Services Department. Athletic Complex – These projects include the construction of all recreational facilities, including volley ball, soccer fields, youth baseball fields, concessions, and batting cages. Responsibility rests with the Community Services Department. Softball – These projects include land acquisition, renovations/improvements, and additions to the softball complex and related facilities of the City of Euless. Responsibility rests with the Community Services Department. Half-Cent Sales Tax – These projects include the construction of a new library, additions to park facilities and park improvements, and economic development related projects. Responsibility rests with the City Manager and respective departmental directors. Fire – Fire projects are those which involve the renovation, acquisition or construction of equipment or facilities for fire protection. Responsibility rests with the Fire Department. CATEGORIZED GUIDELINES FOR CLASSIFYING PROJECT: Land – All expenditures for the acquisition of land (for the purpose of long-term use by the City) should be included. Payments of damage claims arising from the taking of or the use of the land as well as the acquisition in fee simple would be included. Structures – All expenditures for the structures, including not only construction costs, but also architectural, engineering, legal and related expenses would be included. However, small structures of relatively nominal value, such as a metal storage shed, would be excluded from the C.I.P. As a general rule of thumb, somewhere in the range of $25,000 is considered the minimum structure cost for inclusion in the C.I.P., and it should have an expected useful life of at least ten years. Machinery – All expenditures for machinery that is a part of structures at the time of initial acquisition or construction of the structure should be included. Additionally, expenditures for machinery which constitute a substantial upgrading or renovation of an existing structure should be included. A general rule of thumb for C.I.P. inclusion for such machinery outlays is a minimum cost of approximately $10,000 and an expected useful life of ten years. Vehicular Equipment – Vehicular equipment is not generally considered appropriate as an item for the C.I.P. due to the relatively nominal unit cost and short life. However, heavy equipment may be included using the machinery and equipment guidelines: $25,000 minimum cost and at least ten years of expected useful life. Furnishing and Office Equipment – The total furnishings for a new facility addition may constitute a C.I.P. item. Each such case must be considered individually. However, the machinery and equipment rule of thumb of ten years minimum expected useful life and $10,000 cost (total furnishing cost for new facility or addition) may be used as a general guideline. Office equipment is not considered a proper C.I.P. item. Thoroughfares and Utility Lines – All expenditures for thoroughfare and utility line construction, engineering, legal and related expenses should be included. Preliminary Plans, Investigation and Studies – For many projects, substantial sums are required for preliminary plans, investigations and studies. Ordinarily, such inquiries (if aimed at possible capital outlays of the charter that would be admitted to the C.I.P. under the previous categories) would be included in the capital program. - 237 - Landscaping – All landscaping expenditures for new or existing facilities may qualify as a C.I.P. item. Each case will be considered individually. As a rule of thumb, costs of approximately $10,000 are considered. Grant-In-Aid Items – All expenditures of grant, matching or participating moneys from other governmental entities or private contributors (Foundations) which are expended in conjunction with City funds for Capital Improvements Projects. IV. DEFINITIONS Definition of Program - A Capital Improvement Program is a list of public physical improvements scheduled over a period of time taking project priority and financial capability into account. Definition of Capital Improvement - Any major non-recurring expenditure or any expenditure for physical facilities of government, such as cost for acquisition of land or interest in land; construction of buildings or other structures, including additions or major alterations; construction of highways or utility lines; fixed equipment; landscaping and similar expenditures. Webster’s Definition of “Project” - “A specific plan or design; scheme; an idea; a planned undertaking; a large usually government-supported undertaking.” V. PROCEDURES In conjunction with the annual operational budget cycle, input will be received from appropriate departments by the City Manager’s Office for inclusion in the C.I.P. budget for presentation to City Council. - 238 - - 239 - CURRENT CAPITAL PROJECTS FUNDS Water and Sewer Construction Fund – Used to account for the financing and construction of various water and sewer mains. Proceeds are from the sale of revenue bonds, contributions from other agencies, capital recovery fees, and water and sewer operating transfers. Water Impact Fee Fund - Used to account for the construction of projects funded by the water impact fees. These funds are legally restricted to items identified in the water impact fee study. Wastewater Impact Fee Fund - Used to account for the construction of projects funded by the wastewater impact fees. These funds are legally restricted to items identified in the wastewater impact fee study. Drainage Improvement Fund – Used to account for the financing and construction of various drainage projects. Proceeds are from the sale of drainage revenue bonds and monthly billings. Athletic Complex Construction Fund – Used to account for the financing and construction of the City’s new youth-oriented sports facilities projects. Proceeds are from sale of revenue bonds, grant, general fund bond sale and inter-fund transfer and interest income. Softball Construction Fund – Used to account for the financing of and renovations to the softball complex facility. Proceeds are from sale of revenue bonds and operating reserves. Golf Course Construction Fund – Used to account for the financing and construction of a golf course, clubhouse, and conference center facility. Proceeds are from sale of revenue bonds, inter-fund transfer and interest income. Police Facility Construction Fund – Used to account for the financing of and construction of a new police facility. Construction is substantially complete. Street Construction Fund – Used to account for the financing and construction of various street infrastructures. Proceeds are from the sale of general obligation bonds, certificates of obligation, contributions from other agencies, and accumulated cash reserves. General Construction Fund – Used to account for bond proceeds and accumulated cash reserves related to general facility improvements such as fire stations and campus improvements. Car Rental Tax Capital Projects Fund – Used to account for any ongoing projects or construction projects funded from this revenue source. Half Penny Sales Tax Capital Fund – Used to account for the financing and construction of Euless Development Corporation approved projects, currently include Parks, Library, and Economic Development. Proceeds are from the sale of revenue bonds, sales tax collections, and interest earnings. Fund Balance Summary - Capital Estimated FY06-07 and Budgeted FY07-08 Capital Improvement Projects Streets Half-Cent Parks General CIP CIP CIP CIP Beg. Working Capital FY07 $4,560,090 $401,321 $125 $43,944 FY07 Estimated Revenues 219,920 487,106 0 208,966 Total Available: 4,780,010 888,427 125 252,910 FY07 Estimated Expenditures (1,886,997) (539,640) 0 0 Total Expenses: (1,886,997) (539,640) 0 0 Estimated Working Capital FY07 $2,893,013 $348,787 $125 $252,910 FY08 Budgeted Revenues 75,000 2,065,000 0 852,034 Total Available: 2,968,013 2,413,787 125 1,104,944 FY08 Project (785,000) (2,050,000) 0 (850,534) Budgeted Carryover (1,957,502)(223,868)0 (207,307) Total FY08 Budgeted Expenditures (2,742,502)(2,273,868)0 (1,057,841) Estimated Working Capital FY08 $225,511 $139,919 $125 $47,103 FY2008 Projects Overlay-North Main Street 290,000 Fuller-Wiser Connector 495,000 Irrigation Projects 25,000 Incentives 25,000 EDC Incentive Project 2,000,000 Senior Citizens Center-Land Acquisition/Design 250,000 Midway Recreation Center Improvements 293,500 Library -Shell Expansion 307,034 Total FY2008 Projects $785,000 $2,050,000 $0 $850,534 -240- Fund Balance Summary - Capital Estimated FY06-07 and Budgeted FY07-08 Capital Improvement Projects Police Car Rental Athletic Redevelopment Facility Tax Complex CIP CIP CIP CIP Beg. Working Capital FY07 $0 $134,547 $2,297,421 $759,248 FY07 Estimated Revenues 0 1,534 539,853 45,848 Total Available: 0 136,081 2,837,274 805,096 FY07 Estimated Expenditures 0 (15,489) (1,870,244) 0 Total Expenses: 0 (15,489) (1,870,244) 0 Estimated Working Capital FY07 $0 $120,592 $967,030 $805,096 FY08 Budgeted Revenues 930,000 0 6,239,350 38,750 Total Available: 930,000 120,592 7,206,380 843,846 FY08 Project (930,000) 0 (6,189,350) 0 Budgeted Carryover 0 (120,592)(164,198)0 Total FY08 Budgeted Expenditures (930,000)(120,592)(6,353,548)0 Estimated Working Capital FY08 $0 $0 $852,832 $843,846 FY2008 Projects Redevelopment Projects 930,000 EDC Incentive project 3,000,000 Conference Centre Expansion 3,189,350 Total FY2008 Projects $930,000 $0 $6,189,350 $0 -241- Fund Balance Summary - Capital Estimated FY06-07 and Budgeted FY07-08 Capital Improvement Projects Water Wastewater W&S Impact Impact Drainage CIP Fee Fee CIP Beg. Working Capital FY07 $3,744,959 $2,536,563 $1,156,325 $821,679 FY07 Estimated Revenues 1,491,700 367,652 69,871 370,146 Total Available: 5,236,659 2,904,215 1,226,196 1,191,825 FY07 Estimated Expenditures (1,762,864)(259,209)(88,097)(498,779) Total Expenses: (1,762,864) (259,209) (88,097) (498,779) Estimated Working Capital FY07 $3,473,795 $2,645,006 $1,138,099 $693,046 FY08 Budgeted Revenues 1,951,510 350,000 65,000 655,000 Total Available: 5,425,305 2,995,006 1,203,099 1,348,046 FY08 Project (1,737,514) (259,932) (60,000) (765,000) Budgeted Carryover (2,615,397)0 (524,878)(490,374) Total FY08 Budgeted Expenditures (4,352,911)(259,932)(584,878)(1,255,374) Estimated Working Capital FY08 $1,072,394 $2,735,074 $618,221 $92,672 FY2008 Projects Line Replacement, Fayette/South Mills 750,000 Line Replacement, Signet/Mesa 204,000 FY08 CDBG 33rd Year-Oakwood Terrace 451,639 Transponders/Meters 331,875 Debt Service, Revenue Bonds Series 2000 259,932 TRA Payments 60,000 Rockwall-Lamar 430,000 Hurricane Creek and Bridge Design @ Marlene 335,000 Total FY2008 Projects $1,737,514 $259,932 $60,000 $765,000 -242- -243- CITY OF EULESS CAPITAL IMPROVEMENT PROGRAM The City of Euless has developed and produced under separate cover a Capital Improvements Program. This program is reviewed annually to reflect changing priorities. It provides a framework for identifying capital requirements, scheduling projects over multiple years, coordinating related projects, and identifying future fiscal impact. This document details all capital projects that have been identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4) requires “A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing”. Section 2 (5) further requires “A list of capital projects which should be undertaken within the five (5) next succeeding years”. Excerpts from the Capital Improvements Program publication have been summarized in the Operating Budget document for your convenience. Formal City Council Adoption of the Capital Improvement Program indicates the City’s commitment to the plan, but does not in itself authorize expenditures. The necessary funding mechanisms must be adopted each year to pay for the improvements. Each year, the Capital Improvement Program includes a thorough review process similar to the operating budget. A Capital Improvement Program Fund Balance Summary has been provided that reflects all resources currently available and projected resources for the upcoming budget year. This summary reflects capital expenditures that were approved during the budget process, lists all capital projects that will be presented to the Council during FY2008 for approval, and verifies that resources are currently available to fund all these projects. As projects are approved by the City Council, they will be moved from the “Unfunded” section of the Capital Improvement Program to the “Funded” section. There are five major categories of capital projects including Drainage Projects, Street Projects, Wastewater Projects, Water Projects and Other Projects. Summaries of Funded Projects have been provided in this section including financial information, descriptions, justifications, and effect on operating and maintenance costs. Unfunded projects have been prioritized into three categories. Priority A indicates that the project will be presented to Council during the upcoming budget year for action. These encompass the FY2008 proposed projects. Priority B indicates that projects will be presented to Council within two to five years. Priority C indicates that projects will not begin for at least 5 years. Only Priority A projects have been detailed in this document. For information on future year projects refer to the Capital Improvements Program. The following table summarizes budgets for Funded Projects. Unfunded Projects have also been summarized by category and priority. Funded Projects Unfunded Projects Priority A Priority B Priority C Drainage $ 771,609 $ 765,000 $ 10,500,000 TBD Street $ 22,721,705 $ 785,000 $ 5,606,000 $ 590,000 Wastewater $ 3,268,444 $ 750,000 $ 3,230,000 TBD Water $ 4,310,294 $ 987,514 $ 1,916,875 TBD Other $ 16,391,040 $ 9,039,884 $ 5,186,941 $ 4,202,500 Funded $ 47,463,092 $ 12,327,398 $ 26,439,816 $ 4,792,500 Total Funded $ 47,463,092 Unfunded Projects $ 43,559,714 Project Description Priority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContribImpact FeesEscrow FundsCar Rental TaxHotel TaxEDCTo Be DeterminedDRAINAGE PROJECTSRockwall-Lamar A 430,000$ 300,000$ 130,000$ Hurricane Creek& Bridge at Marlene Design A 335,000$ XXSub-Total Drainage Priority A-Proposed FY'08765,000$ Bear Creek Pkwy Erosion Repair (9)B 520,000$ XXHurricane Creek& Bridge at Marlene ROW (10)B 310,000$ XXHurricane Creek& Bridge at Marlene Const (11)B 3,020,000$ XXBoyd Branch Design (11)B 650,000$ XXBoyd Branch ROW (12)B 850,000$ XXBoyd Branch Construction (12)B 5,150,000$ XXSub-Total Drainage Priority B-Unfunded10,500,000$ Kynette Drive Culvert Modifications C TBDXXBell Hi Addition C TBDXXBlessing Branch, Main to SH 360 C TBDXXLittle Bear Creek C TBDXXSimmons Culvert Improvements C TBDXXSub-Total Drainage Priority C-Unfunded-$ DRAINAGE PROJECTS - TOTAL11,265,000$ STREET PROJECTSOverlay-North Main Street A 290,000$ XXFuller Wiser Connector A 495,000$ XXSub-Total Street Priority A-Proposed FY'08785,000$ Traffic Signal Mid-Cities at Baze (9)B 104,000$ XXTraffic Signal Harwood at Bear Creek Pkwy (9)B 108,000$ XXTraffic Signal Mid-Cities at Gateway Blvd (9)B 104,000$ XXCullum Drive/Alexander Lane (9)B 1,270,000$ XX XXAsh Lane-Aransas to N Main (10)B 2,040,000$ 700,000$ 885,000$ 455,000$ Baze Road - Glade to Mid-Cities (11) B 1,980,000$ XX XXSub-Total Street Priority B-Unfunded5,606,000$ **Vine St. - SH 183 to SH 10 C 590,000$ XXRoss Avenue C TBDXXCresthaven Drive C TBDXXHighland Drive C TBDXXSouth Pipeline Road C TBDXXSub-Total Street Priority C-Unfunded590,000$ STREET PROJECTS - TOTAL6,981,000$ **Could be impacted by tentative development plansPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY'08 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPE- 244 - Project Description Priority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContribImpact FeesEscrow FundsCar Rental TaxHotel TaxEDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY'08 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEWASTEWATER PROJECTSLine Replacement, Fayette/South Mills A 750,000$ XXSub-Total Wastewater Priority A-Proposed FY'08750,000$ Line Replacement, West Mills Drive (9)B 150,000$ XXLine Replacement, Wood Ridge Circle (9)B 250,000$ XXLine Replacement, Koen (9)B 545,000$ XXLine Replacement, Arnett Drive (10)B 180,000$ XXLine Replacement, Pauline Street (10)B 385,000$ XXLine Replacement, West Alexander (10)B 160,000$ XXLine Replacement, Norman Drive (11)B 100,000$ XXLine Replacement, Franklin Drive (11)B 160,000$ XXLine Replacement, Whitener/Ascot Outfall (11)B 176,000$ XXLine Replacement, Alexander/Ascot Outfall (11)B 242,000$ XXLine Replacement, Ross Avenue (11)B 150,000$ XXLine Replacement, Blanco, Aransas, Crane (12)B 327,000$ XXLine Replacement, Collin Drive (12)B 405,000$ XXSub-Total Wastewater Priority B-Unfunded3,230,000$ SH 183 Utility Relocation C TBDXXLine Replacement, N. Midway Park C TBDXXLine Replacement, Oakwd Terrace E. AddItion C TBDXXLine Replacement, S. Main Street C TBDXXLine Replacement, Slaughter/E. Huitt C TBDXXLine Replacement, Aransas, Glenn, Crane C TBDXXLine Replacement, Boyd Branch C TBDXXLine Replacement, Collin, Harris, Irion C TBDXXLine Replacement, Denton Drive C TBDXXLine Replacement, Ector Drive /Fayette C TBDXXLine Replacement, Cedar Hill Estates/Hollywd C TBDXXLine Replacement, Cedar Hill Estates/Sunset C TBDXXSub-Total Wastewater Priority C-Unfunded-$ WASTEWATER PROJECTS - TOTAL3,980,000$ - 245 - Project Description Priority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContribImpact FeesEscrow FundsCar Rental TaxHotel TaxEDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY'08 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEWATER PROJECTSLine Replacement-Signet/Mesa A 204,000$ XXCDBG (FY'08)-33rd Oakwd Terrace(Simmons Dr.) A 451,639$ 117,610$ 334,029$ Transponders/Meters A 331,875$ 158,000$ 173,875$ Sub-Total Water Priority A-Proposed FY'08987,514$ Transponders/Meters (9)B 331,875$ 158,000$ 173,875$ Line Replacement, Live Oak Ct/Live Oak Dr (9)B 110,000$ XXLine Replacement, Marlene Drive (9)B 108,000$ XXLine Replacement, S. Pipeline Road West (10) B 204,000$ XXWater System Security Camera Installation (10)B 70,000$ XXLine Replacement, S. Pipeline Road East (10)B 175,000$ XXLine Replacement, Collins, Dallas/Harwood (10)B 175,000$ XXLine Replacement, Collins, Denton/Dallas (10)B 185,000$ XXLine Replacement, Westwood Drive (11)B 240,000$ XXLine Replacement, Fuller Drive (12)B 142,000$ XXLine Replacement, Springwood Ct (12)B 176,000$ XXSub-Total Water Priority B-Unfunded1,916,875$ Hwy 183 Water Crossing C TBDXXHwy 360 Water Crossing C TBDXXLine Replacement, Eastcliff Drive C TBDXXLine Replacement, Ector Drive C TBDXXLine Replacement, Hollow Oak C TBDXXLine Replacement, Midway Dr East C TBDXXLine Replacement, Midway Dr West C TBDXXLine Replacement, Dickey Drive South C TBDXXLine Replacement, Dickey Drive North C TBDXXLine Replacement, Paula Lane C TBDXXLine Replacement, Denton Drive C TBDXXLine Replacement, S. Main Street (North) C TBDXXLine Replacement, S. Main Street (South) C TBDXXLine Replacement, Sunset Dr C TBDXXLine Replacement, Wildwood C TBDXXLine Replacement, Woodvine (East) C TBDXXLine Replacement, Woodvine (West) C TBDXXLine Replacement, Shady Creek & Cliffwood C TBDXXLine Replacement, Dunaway Drive C TBDXXLine Replacement, E. Huitt Lane C TBDXXLine Replacement, Kynette Drive C TBDXXLine Replacement, Mid, Rock, & Stony Creek C TBDXXLine Replacement, Blessing & Little Creek C TBDXXLine Replacement, Needles Street C TBDXXWater System Security Land Acquisition C TBDXXSub-Total Water Priority C-Unfunded-$ WATER PROJECTS - TOTAL2,904,389$ - 246 - Project Description Priority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContribImpact FeesEscrow FundsCar Rental TaxHotel TaxEDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY'08 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEOTHER PROJECTSSenior Citizens Center-Land Acquisition/Design A 250,000$ XXConference Center Expansion A 3,189,350$ XXMidway Recreation Improvements A 293,500$ XXLibrary-Shell Expansion A 307,034$ XXEDC Incentive A 5,000,000$ 3,000,000$ 2,000,000$ Sub-Total Other Priority A-Proposed FY'089,039,884$ Senior Citizens Center Remodel (9)B 1,200,000$ XXBldg. "C" Remodel-Interior/Exterior (9)B 533,200$ XXSBW Field Renovation (Outfield/Infield) (9)B 750,000$ XXPark Amenities Upgrade (9)B 150,000$ XXTrail Lighting (9)B 50,000$ XXCity Wide Trail Enhancements - Heritage (9)B 100,000$ XXCity Wide Trail Enhancements - JA Carr (9)B 150,000$ XXAnimal Shelter (10)B 399,362$ XXCity Wide Trail Enhancements-Villages Bear Crk (10)B 350,000$ XXCity Wide Trail Enhancements - S. Euless (11)B 250,000$ XXCity Wide Trail Enhancements - Westpark (11)B 125,000$ XXFire Training Facility (11)B 1,129,379$ XXPool Renovations - Wilshire Park B TBDXXPool Renovations - South Euless B TBDXXPool Renovations - Midway B TBDXXSplash Pad Midway B TBDXXSub-Total Other Priority B-Unfunded5,186,941$ Library Build Out C 2,202,500$ XXParks @ Texas Star, Phase IV C 2,000,000$ XXSub-Total Other Priority C-Unfunded4,202,500$ OTHER PROJECTS - TOTAL18,429,325$ - 247 - CITY OF EULESS FY2008 PROPOSED PROJECTS PRIORITY A DRAINAGE PROJECTS ROCKWALL-LAMAR TOTAL ESTIMATED PROJECT COST: $430,000 Description: A flume will need to be reconstructed and additional inlets and pipe systems will be needed to be built from Midway Drive up Lamar to the intersection of Rockwall Drive. Justification: In moderate storms, the drainage capacity in a flume and in the streets is exceeded causing flooding of several homes. The construction of this project will help prevent flooding in this area. Operating Impact: This project will help to prevent flooding in this area, and eliminate future claims against the city. HURRICANE CREEK AND BRIDGE AT MARLENE DESIGN TOTAL ESTIMATED PROJECT COST: $335,000 Description: This project includes the design of a bridge at Marlene Drive, for the improved concrete channel lining that will extend approximately to the confluence of Cyclone Branch, and to Hurricane Creek south of State Highway 10. The engineering includes hydraulic studies, modeling, field surveying for plant preparation, easements, permit fees, coordination with FEMA and the Corp of Engineers, and preparation of construction plans and bid documents. Justification: The undersized culvert and concrete channel need to be rebuilt so as to prevent structural flooding of approximately six to eight homes in a 100-year flood event. In addition, these improvements will also help to prevent further erosion along Hurricane Creek. Operating Impact: This project will help to prevent flooding in this area, and eliminate future claims against the city. STREET PROJECTS NORTH MAIN STREET OVERLAY TOTAL ESTIMATED PROJECT COST: $290,000 Description: This project consists of edge mill, asphalt overlay, and re-striping of North Main Street from Harwood Road to Little Bear Creek Drive (approximately 7,600 linear feet). It will also include adjusting manholes and water valve covers. Justification: The existing asphalt pavement is deteriorating and is becoming a maintenance problem. The asphalt overlay will provide an improved riding surface, will extend the life of the roadway and will enhance the appearance of this street. Operating Impact: The city allocates $300,000 annually to fund small overlay projects and $114,350 for street maintenance and repairs. This project will improve driving conditions on this street and reduce roadway maintenance costs, allowing the city to divert these maintenance dollars to other streets within the city. This overlay project will extend the life of the roadway and enhance the appearance of this thoroughfare. - 248 - CITY OF EULESS FY2008 PROPOSED PROJECTS PRIORITY A FULLER-WISER CONNECTOR TOTAL ESTIMATED PROJECT COST: $495,000 Description: Fuller-Wiser Road is a minor local arterial connection between State Highway 360 on the north and state highway 183 on the south. This facility is presently constructed to a design standard of four lanes undivided in a 70 foot right-of-way. The recommended ultimate design standard should be a four lane divided roadway in an 85 foot right-of-way for the sections that are north of Mid-Cities Boulevard and south of Harwood Road. Justification: Completing this connector will upgrade this portion of the roadway from a two-lane county road section with open drainage, to a standard curb and gutter street section with underground drainage systems. Operating Impact: The city allocates $114,350 annually to fund street maintenance and repairs. By upgrading this roadway to a standard curb and gutter with an underground drainage system, the city will be able to reduce roadway maintenance costs caused by inadequate drainage allowing the city to divert these maintenance dollars to other streets within the city, extend the life of the roadway, improve driving conditions, and enhance the appearance of this thoroughfare. WASTEWATER PROJECTS LINE REPLACEMENT, FAYETTE/SOUTH MILLS TOTAL ESTIMATED PROJECT COST: $750,000 Description: This project will replace sanitary sewer lines on the west side of Fayette Drive from Harwood road to Ector Drive, and west of South Mills from South Pipeline road to the south side of State Highway 10. Justification: Many sanitary sewer lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infestation, and deterioration due to hydrogen sulfide gas and other chemicals. Many are not functional at an acceptable level and are inundated with infiltration and inflow. Systematic replacement will prevent a mandatory wide spread replacement. Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. WATER PROJECTS LINE REPLACEMENT, SIGNET/MESA TOTAL ESTIMATED PROJECT COST: $204,000 Description: Systematic annual replacement of old deteriorated or substandard size water mains. This project would replace the water main along Mesa from Marlene to Northcliff and replace the water main along Signet from Canyon Ridge to Westcliff, replacing 4” CI main with 8” PVC. Justification: Old and deteriorated water mains increase the City’s maintenance costs. Substandard size water mains provide inadequate flow of water for fire protection. - 249 - CITY OF EULESS FY2008 PROPOSED PROJECTS PRIORITY A Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. CDBG-33rd OAKWOOD TERRACE (SIMMONS DRIVE) TOTAL ESTIMATED PROJECT COST: $451,639 Description: The water mains included in this project are part of the City of Euless Water System Master Plan. This project is part of the systematic replacement of substandard water mains. This project is part of the 33rd year Community Development Block Grant Program. This project will provide for systematic replacement of old deteriorated or substandard size water mains. This project would replace the water main along Simmons Drive from Bayless Drive to South Pipeline Road, replacing 6” CI with 8” PVC. Justification: Old and deteriorated water mains increase the City’s maintenance costs. Substandard size water mains provide inadequate flow of water for fire protection. Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. Since the City of Euless has exceeded 50,000 in population, the city qualifies for a greater portion of the Community Development Block funding. By obtaining Community Development Block Grant (CDBG) funds for this project, the city will be able to complete this project, while only contributing 25% of the total cost. This will allow the city to reallocate these savings to other water or wastewater line replacements. TRANSPONDERS/METERS REPLACEMENT PROGRAM TOTAL ESTIMATED PROJECT COST: $331,875 Description: This project provides for the replacement of electronic transponders. These transponders are affixed to water meters allowing for an electronic or remote reading of water consumption. These water meters (transponders) are read with an electronic device located inside the city vehicle while driving along a pre-defined route. Justification: The Trace Transponders technology is approximately 15 years old. The dependability of the reading equipment, the transponder size, and the battery life expectancy of the Trace automated reading system has not kept pace with technology. The Trace Transponders are failing at a very high rate. The reading equipment, which is approximately 15 years old, is failing also and requires frequent returns to the factory for repairs. Operating Impact: The city began a citywide replacement of transponders during FY2006. This will be the third year of a four year replacement program which is expected to be completed in 2009. Frequent repairs to the current equipment is not only costly, but also decreases efficiency. When the current transponders fail, a utility worker has to be sent out to manually read the meter, therefore increasing labor cost. After completion of the current transponder replacement program, the city will need to transfer approximately $158,000 annually to fund future replacements. - 250 - CITY OF EULESS FY2008 PROPOSED PROJECTS PRIORITY A OTHER PROJECTS SENIOR CITIZENS CENTER-DESIGN TOTAL ESTIMATED PROJECT COST: $250,000 Description: This project is part of the city’s five year master plan. This part of the project is for the design of a new senior citizens facility which will allow for additional arts and crafts, exercise, and expanded dining areas. Justification: The City of Euless is dedicated to addressing the increasing needs of the senior citizen community. Originally, the plan was to expand the current senior citizen facility to allow for additional programs and to bring it compliant with ADA standards. However, after reviewing the current site, the council decided to design and construct a brand new facility which will be more centrally located within the city. Operating Impact: During the design phase and the land acquisition, the city does not anticipate any impact to the operating budget. However, after the new facility is constructed, there will be increased cost for maintenance and utilities. The full impact of these costs can not be determined until after the architect has completed the design phase and determined the square footage of the new facility. TEXAS STAR CONFERENCE CENTRE EXPANSION TOTAL ESTIMATED PROJECT COST: $3,189,350 Description: The project proposes an expansion of the current conference centre facility to allow for additional conference room space, additional office space, and a new catering kitchen. The current kitchen is grossly undersized, and expansion will be necessary to accommodate the growth in the conference centre activity. In addition, the golf course pro shop does not have enough room to support the daily traffic. The further need to expand the kitchen and the Treaty Room has a direct impact on the ability to expand the golf pro shop. The expansion will allow for a more efficient golf club operation. Justification: This expansion will greatly increase the functionality of the facility and would allow for additional programming opportunities. While improving conditions for the current staff, Texas Star will remain competitive with other meeting/conference facilities in the local market. The increased conference room space, and separate catering kitchen will allow the city to accommodate larger groups than in the past. Operating Impact: This project will have a positive impact on the overall net income of this facility. The city is expecting increased revenues from conference centre activities, as well as increased revenues in golf operations. However, with the proposed increase in square footage, the city anticipates increases in janitorial services, maintenance, and utilities. Overall, the city will need to increase the golf course operational budget but approximately $98,000 to cover these costs. MIDWAY RECREATION CENTER-GENERAL BUILDING IMPROVEMENTS TOTAL ESTIMATED PROJECT COST: $293,500 Description: This improvement project will encompass numerous areas of the facility from cosmetic changes to building preservation. The project calls for a re-roof of the entire structure to include all three elevations, replacement of the existing rubber flooring, and exterior repaint. Wallpaper in the hallways will be replaced with an RFP type product for durability as well as - 251 - CITY OF EULESS FY2008 PROPOSED PROJECTS PRIORITY A general reconditioning of the bathroom tiles and fixtures. This project will also allow for the replacement of the parking lot lighting as well as the fixtures surrounding the building. Justification: Pursuant to the recommendation by staff, these improvements are designed to provide improved recreational amenities to our citizens. Operating Impact: The city continues to upgrade recreational amenities to provide a safe environment to encourage and promote a Healthy New Euless. The city strives to provide miscellaneous recreational amenities that entice our citizens to get outside, get moving, and spend quality time with family and friends. The proposed changes to the facility will require some additional staff hours for preventative maintenance, increases in janitorial services, utilities, and minor repairs. Overall, the operational impact is projected to be approximately $80,300 annually. - 252 - CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5-31-06Appropriations/AmendmentBudget as of 5/31/07Expended as of 05/31/07Remaining Funds to Complete BudgetEstimated Project CostsUnfunded/ (Excess Funding) DRAINAGE PROJECTSDR9903Misc Drainage Improvements$151,609 $0 $151,609 $12,833 $138,776 $151,609 $0DR0601Little Bear Creek Study$50,000 $0 $50,000 $29,400 $20,600 $50,000 $0DR0602McCormick Park$250,000 $0 $250,000 $23,559 $226,441 $250,000 $0DR0701Eastcliff-Greenbriar$0 $320,000 $320,000 $11,863 $308,137 $320,000 $0FB9902Fund Balance - Drainage CIP$0 $0 $0 $0 $0 $0 ($180,360)$451,609 $320,000 $771,609 $77,655 $693,954 $771,609 ($180,360)STREET PROJECTSPS9901 North Main Street $6,819,597 $450 $6,820,047 $6,649,461 $170,586 $6,720,047 ($100,000)PS9904 Harwood Road $5,727,211 $0 $5,727,211 $5,647,938 $79,273 $5,727,211 $0PS9905Traffic Studies$27,198 $0 $27,198 $15,156 $12,042 $27,198 $0PS9906Traffic Safety/Signalization$128,027 $0 $128,027 $127,048 $979 $228,027 $100,000PS9909FM157 North, SH183 to SH121$75,000 $0 $75,000 $693 $74,307 $75,000 $0PS0002West Pipeline - Raider/Hwy 10$6,470,056 ($420,060) $6,049,996 $6,019,996 $30,000 $6,049,996 $0PS0304Glade Road $3,075,105 $2,871 $3,077,976 $955,108 $2,122,868 $3,077,976 $0PS0404South Pipeline Road Overlay$114,750 $0 $114,750 $0 $114,750 $114,750 $0PS0605S. Pipeline Bridge Replacement$157,000 $0 $157,000 $0 $157,000 $157,000 $0PS0701Overlay Dickey Drive$0 $122,200 $122,200 $45 $122,155 $122,200 $0PS0702Overlay East Huitt$0 $89,000 $89,000 $21,769 $67,231 $89,000 $0PS0703Overlay Huntington Dr.$0 $69,500 $69,500 $0 $69,500 $69,500 $0PS0704Disability Access Study$0 $30,000 $30,000 $750 $29,250 $30,000 $0PS0705Signal Gateway @ Glade$0 $98,000 $98,000 $0 $98,000 $98,000 $0PS0706Gateway Blvd Screening Wall$0 $135,800 $135,800 $0 $135,800 $135,800 $0FB9907Fund Balance - Street CIP$0 $0 $0 $0 $0 $0 ($838,190)$22,593,944 $127,761 $22,721,705 $19,437,964 $3,283,741 $22,721,705 ($838,190)Sub-Total Street ProjectsSub-Total Drainage Projects- 253 - CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5-31-06Appropriations/AmendmentBudget as of 5/31/07Expended as of 05/31/07Remaining Funds to Complete BudgetEstimated Project CostsUnfunded/ (Excess Funding) (3)WASTEWATER PROJECTSWW0002Misc Sewer Rehab(min bal $100,000)$154,369 $104,800 $259,169 $159,169 $100,000 $259,169 $0WW0402 Line Replacement, Carr Park/SH10 $330,000 $258,000 $588,000 $85,175 $502,825 $588,000 $0WW0403 Line Replacement, Midway Park North $363,000 $10,000 $373,000 $31,114 $341,886 $373,000 $0WW0601 Line Replacement, Cedar Hilll Estates $319,000 $0 $319,000 $24,234 $294,766 $254,970 ($64,030)WW0602 Line Replacement, Ector Drive $425,000 $0 $425,000 $25,076 $399,924 $298,983 ($126,017)WW0603 Little Bear Creek Collection Line $595,000 ($20,000) $575,000 $40,403 $534,597 $575,000 $0WW0605 TRA Sewer Payments - Impact $60,000 $60,000 $120,000 $60,000 $60,000 $120,000 $0WW0701 Line Replacement McCormick & Copher $0 $190,000 $190,000 $18,764 $171,236 $243,000 $53,000WW0702 Line Replacement Arnett Addition $0 $394,000 $394,000 $15,802 $378,198 $313,322 ($80,678)WW0703 Line Replacement Jean Lane $0 $130,000 $130,000 $5,640 $124,360 $111,000 ($19,000)WW0704 Line Replacement W. Fuller $0 $105,000 $105,000 $9,806 $95,194 $132,000 $27,000FB9911 FB - Wastewater Impact (Restricted) $0 $0 $0 $0 $0 $0 ($581,516)$2,246,369 $1,231,800 $3,478,169 $475,183 $3,002,986 $3,268,444 ($791,241)WATER PROJECTSWT0001 Misc Utility Rehab - Water $199,231 ($10,720) $188,511 $34,151 $154,360 $188,511 $0WT0101 Water Tank Debt Payment $1,657,268 $258,314 $1,915,582 $1,829,478 $86,104 $1,915,582 $0WT0104 Well Repairs $250,000 $185,720 $435,720 $360,720 $75,000 $510,720 $75,000WT0201 Well Rehab/Disinfection $600,000 $0 $600,000 $485,484 $114,516 $600,000 $0WT0202 Effluent Water Main $250,000 $0 $250,000 $0 $250,000 $250,000 $0WT0402 Impact Fee Study $30,000 $0 $30,000 $15,905 $14,095 $30,000 $0WT0501 System Security Upgrade $40,000 $0 $40,000 $28,319 $11,681 $40,000 $0WT0601 Wtr Sys Security Perimeter Fence Upgrade $75,000 $0 $75,000 $30,485 $44,515 $75,000 $0WT0602 Line Replacement, Cannon Drive $250,000 $0 $250,000 $188,124 $61,876 $250,000 $0WT0701 Line Replacement, Canyon Ridge $0 $116,000 $116,000 $0 $116,000 $116,000 $0WT0702 CDBG FY'07(Oakwood Terrace) $0 $334,481 $334,481 $0 $334,481 $334,481 $0FB9910 FB- Water Impact (Restricted) $0 $0 $0 $0 $0 $0 ($2,521,400)FB9901 FB - Water & Sewer CIP $0 $0 $0 $0 $0 $0 ($1,081,166)Sub-Total Water Projects$3,351,499 $883,795 $4,235,294 $2,972,665 $1,262,629 $4,310,294 ($3,527,566)Sub-Total Wastewater Projects- 254 - CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5-31-06Appropriations/AmendmentBudget as of 5/31/07Expended as of 05/31/07Remaining Funds to Complete BudgetEstimated Project CostsUnfunded/ (Excess Funding) OTHERCM0304 Monument Sign Program $85,782 $30,000 $115,782 $93,027 $22,755 $115,782 $0DV9901 EDC Incentive Funds $144,994 $155,860 $300,854 $300,854 $0 $300,854 $0ED0101 Planning Consultants $100,000 $0 $100,000 $0 $100,000 $100,000 $0PD9901 Police and Municipal Courts Facility $11,714,446 $1,512 $11,715,958 $11,595,581 $120,377 $11,715,958 $0FM0504 Building B Design $1,379,360 ($56,870) $1,322,490 $1,312,490 $10,000 $1,322,490 $0FM0601 Public Works Facility $2,181,956 $29,000 $2,210,956 $2,129,618 $81,338 $2,210,956 $0PR0601 Park Amenities Upgrade $150,000 $0 $150,000 $145,111 $4,889 $150,000 $0PR0602 Mid-Cities Landscaping $40,000 $0 $40,000 $31,960 $8,040 $40,000 $0PR0719 Midway Park Trail $0 $210,000 $210,000 $3,005 $206,995 $210,000 $0PR0720 Misc. Park Structures $0 $225,000 $225,000 $32,612 $192,388 $225,000 $0FB9909 FB-General CIP $0 $0 $0 $0 $0 $0 ($42,345)FB9913 FB-Car Rental CIP $0 $0 $0 $0 $0 $0 ($765,329)Sub-Total Other Projects$15,796,538 $594,502 $16,391,040 $15,644,257 $746,783 $16,391,040 ($807,674)$44,439,959 $3,157,858 $47,597,817 $38,607,724 $8,990,093 $47,463,092 ($6,145,031)TOTAL FUNDED PROJECTS- 255 - CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 256 - DRAINAGE PROJECTS MISCELLANEOUS DRAINAGE IMPROVEMENTS (DR9903) TOTAL ESTIMATED PROJECT COST: $151,609 FUNDS REMAINING ON PROJECT: $138,776 Description: This project includes funds for various small projects that are identified throughout the year. Often correction of these drainage issues will require design services and the installation of improvements. Large projects that occur will be tracked separately and assigned a different project number. Justification: Failure to correct these problems often causes damage to existing infrastructure. Operating Impact: By repairing these small drainage projects throughout the city, maintenance costs are reduced, therefore allowing the city to divert the maintenance cost to other areas. The city maintains a budget of $20,000 annually for routine maintenance, weed control, and brush removal. LITTLE BEAR CREEK STUDY UPDATE (DR0601) TOTAL ESTIMATED PROJECT COST: $50,000 FUNDS REMAINING ON PROJECT: $20,600 Description: This study will evaluate the erosion that has occurred and the impact to existing park facilities, with recommendations where drainage improvements will be necessary. Justification: Continued erosion may eventually undermine park facilities. This study will identify areas of concern and areas of proposed improvements. Operating Impact: Projects defined in this study will be added to our Capital Improvement Plan. Depending on the estimated project cost, and the size of the project, the city may have to issue revenue bonds to finance these projects. This would likely require a drainage rate increase. McCORMICK PARK (DR0602) TOTAL ESTIMATED PROJECT COST: $250,000 FUNDS REMAINING ON PROJECT: $226,441 Description: This project provides for the construction of erosion control for the northern embankment of Little Bear Creek near the Joyce Court parking facility and adjacent to the park trail to the west. Justification: Current erosion at this location is threatening the parking facility. This construction is necessary to prevent further erosion at this site. Operating Impact: Improvements to this channel will reduce emergency erosion repairs, as well as repairs to the parking lot at this park location, freeing up staff time and allowing resources to be reallocated to other drainage repairs. Without this repair, additional capital funding would be required to reconstruct the parking lot. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 257 - EASTCLIFF-GREENBRIAR (DR0701) TOTAL ESTIMATED PROJECT COST: $320,000 FUNDS REMAINING ON PROJECT: $308,137 Description: Additional inlets and pipe systems will be needed to contain the flows within the city’s drainage systems. The system will extend from the low point on Eastcliff up Greenbriar several hundred feet. Justification: In moderate storms, the drainage capacity in the streets is exceeded causing flooding of several homes. The construction of this project will help prevent flooding in this area. Operating Impact: The city has had several issues with homeowners in this area. This project will help to prevent flooding in this area, and eliminate future claims against the city. STREET IMPROVEMENTS NORTH MAIN STREET (PS9901) TOTAL ESTIMATED PROJECT COST: $6,820,047 FUNDS REMAINING ON PROJECT: $ 170,586 Description: This project consists of reconstruction and widening of North Main Street from SH10 to Harwood Road. The project also consists of relocating overhead utilities, the addition of a subsurface drainage system, and the addition of streetlights and landscaping improvements. Justification: This project will improve traffic flow and traffic safety, improve aesthetics with relocation of overhead utilities and the addition of landscaping. Operating Impact: Annual debt service payment that is required to fund this project is approximately $450,000. This project will improve driving conditions and reduce roadway maintenance costs for this street. The amounts saved from the reconstruction can be reallocated to other streets in need of repair. HARWOOD ROAD, N. MAIN TO 360 (PS9904) TOTAL ESTIMATED PROJECT COST: $5,727,211 FUNDS REMAINING ON PROJECT: $ 79,273 Description: This project consists of Harwood Road from a point approximately 350 feet west of N. Main Street to SH 360. New roadway will be a six-lane boulevard with sidewalks, landscaping and lighting. Signals will be added at Fuller Wiser and Bear Creek Parkway. Justification: Existing roadway (two-lane) does not meet existing and future needs. Operating Impact: Annual debt service payment that is required to fund this project is approximately $480,000. This project will increase this roadway from two to six lanes which will substantially reduced the traffic congestion on this road, improve driving conditions and reduce roadway maintenance costs for this street. The amounts saved from these maintenance costs will be used to maintain landscaping and pay increased electrical cost associated with new street lighting and traffic signals. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 258 - TRAFFIC STUDIES (PS9905) TOTAL ESTIMATED PROJECT COST: $27,198 FUNDS REMAINING ON PROJECT: $12,042 Description: This project includes investigating concerns related to traffic movement and volume. These funds are utilized in conjunction with project PS9906 to address traffic needs throughout the city. Justification: Traffic patterns and volumes change causing problems on our streets. Funds are needed to compensate consultants for professional services rendered in the investigation work. Operating Impact: These funds provide for studies which determine necessary improvements and upgrades to the city’s traffic signal system and intersections that experience traffic congestion and safety issues. Projects defined through this process will be added to the Capital Improvement Plan and will be evaluated during the budget process to identify a funding source. TRAFFIC SAFETY (PS9906) TOTAL ESTIMATED PROJECT COST: $128,027 FUNDS REMAINING ON PROJECT: $ 979 Description: This project includes investigating traffic safety concerns. Maintenance activity is paid from the operating budget. Justification: Traffic patterns and volumes change causing safety problems. Funds are needed to compensate consultants for professional services related to the investigation work. Operating Impact: These funds provide for the improvement and upgrade of the city’s intersections that experience traffic congestion and safety issues. FM157 NORTH, SH183 TO SH121 (LANDSCAPING & LIGHTING) (PS9909) TOTAL ESTIMATED PROJECT COST: $75,000 FUNDS REMAINING ON PROJECT: $74,307 Description: This includes the addition of landscape and irrigation improvements and street lights along FM 157. The parks department will prepare and install a landscaping plan in the FM157 medians which will meet the requirements defined by the Texas Department of Transportation. Justification: Improved visibility and enhanced aesthetics. Operating Impact: This project will require additional funding for landscape maintenance, as well as, possible increases to the city’s electric utility budget due to the cost of providing additional street lighting. The true impact of this project will not be known until a design plan is approved identifying the type of landscaping material to be used and the number of street lights to be installed. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 259 - WEST PIPELINE – RAIDER/HWY 10 (PS0002) TOTAL ESTIMATED PROJECT COST: $6,049,996 FUNDS REMAINING ON PROJECT: $ 30,000 Description: This project consists of widening West Pipeline Road to a proposed 4-lane boulevard street. This project will encompass the section of West Pipeline from Hwy 10 to Raider Drive. The City requested financial participation from the City of Bedford. Justification: This street exists in an expanded condition on either end of this proposed widening. The traffic greatly overloads the existing roadway. Operating Impact: Annual debt service payment that is required to fund this project is approximately $425,000. This project will increase this roadway from two to four lanes which will substantially reduced the traffic congestion on this road, improve driving conditions and reduce roadway maintenance costs for this street. The amounts saved from these maintenance costs will be reallocated to maintain other streets within the city. GLADE ROAD (PS0304) TOTAL ESTIMATED PROJECT COST: $3,077,976 FUNDS REMAINING ON PROJECT: $2,122,868 Description: Glade Road is identified as a major arterial in the city’s master thoroughfare plan. This project is a continuation of the roadway improvements on Glade Road from SH 121 to Champagne Drive completed in 2001. The proposed roadway project consists of replacing the existing two-lane asphalt pavement with a four-lane concrete roadway which will include medians, and protected turn lanes. Traffic signals will be provided at Baze Road and North Main Street. The southern half of the project lies within the City of Euless. Justification: The City of Grapevine awarded a construction contract in March, 2006. Right of way acquisition has been completed. The City of Grapevine has assumed the entire cost for plan preparation. Since the southern half of the proposed roadway construction lies within the City of Euless, that portion of the construction will be paid by the City. Operating Impact: Annual debt service payment that is required to fund this project is approximately $224,000. This project will increase this roadway from two to four-lanes which will substantially reduced the traffic congestion on this road, improve driving conditions and reduce roadway maintenance costs for this street. The amounts saved from these maintenance costs will be used to maintain landscaping and pay increased electrical cost associated with new street lighting and traffic signals. This new roadway will also allow for increased economic development on the 121 corridor, which could have substantial impact on many of the city’s revenue sources. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 260 - SOUTH PIPELINE ROAD OVERLAY (PS0404) TOTAL ESTIMATED PROJECT COST: $114,750 FUNDS REMAINING ON PROJECT: $114,750 Description: This project consists of an asphalt overlay on South Pipeline Road from FM157 to American Way. Tarrant County will provide the equipment and labor for the overlay while the City of Euless and the City of Fort Worth will pay for the asphalt materials. The City of Euless frontage along this portion of South Pipeline is approximately 7900 feet, while the City of Fort Worth has approximately 9500 feet of frontage. The City of Euless’ contribution will be approximately 45% of the asphalt materials. Justification: South Pipeline Road is an important east-west thoroughfare providing access to the southeast portion of the City of Euless. This project will improve the riding surface of the roadway. Operating Impact: By coordinating this project with Tarrant County and the City of Fort Worth, the City of Euless will realize significant labor savings. Also, Tarrant County will provide all the equipment on the project which will reduce the wear and tear on the city’s equipment. The city allocates $300,000 annually to fund small overlay projects and $114,350 for street maintenance and repairs. This project will improve driving conditions on this street and reduce roadway maintenance costs, allowing the city to divert these maintenance dollars to other streets within the city. This overlay project will extend the life of the roadway and enhance the appearance of this thoroughfare. SOUTH PIPELINE ROAD BRIDGE REPLACEMENT (PS0605) TOTAL ESTIMATED PROJECT COST: $157,000 FUNDS REMAINING ON PROJECT: $157,000 Description: Bridge and related channel improvements are planned at South Pipeline Road over Post Oak Channel. The existing structure is to be replaced because of structural and geometric deficiencies, as well as load restrictions. The City of Fort Worth will manage the project with the City of Euless paying only 25% of the construction costs for the portion of the structure that falls within the City of Euless city limits. Justification: South Pipeline Road is an important east-west thoroughfare providing access to Tarrant County’s southeast portion of Euless. This project will correct structural and geometric deficiencies as well as alleviate load restrictions. Operating Impact: This project will improve driving conditions on this bridge due to current structural problems. It will allow an increase in the current load restrictions on the bridge which will increase the accessibility for many of the manufacturing and industrial companies in the Southeast part of Euless. The city plans to enter into an inter-local agreement with the City of Fort Worth to accomplish this project. Euless will be responsible for 25% of the total cost. By doing this in conjunction with the overlay project, the city will be able to realize significant savings on engineering fees and construction costs associated with doing the projects separately. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 261 - DICKEY DRIVE OVERLAY (PS0701) TOTAL ESTIMATED PROJECT COST: $122,200 FUNDS REMAINING ON PROJECT: $122,155 Description: This project consists of edge mill, asphalt overlay, and re-striping Dickey Drive from State Highway 10 to Claymore Drive (approximately 4,100 linear feet). It will also include repairing curb and gutter, as necessary and adjusting manholes and water valve covers. Justification: The existing asphalt pavement is deteriorating and is becoming a maintenance problem. The asphalt overlay will provide an improved riding surface, will extend the life of the roadway and will enhance the appearance of this thoroughfare. Operating Impact: The city allocates $300,000 annually to fund small overlay projects and $114,350 for street maintenance and repairs. This project will improve driving conditions on this street and reduce roadway maintenance costs, allowing the city to divert these maintenance dollars to other streets within the city. This overlay project will extend the life of the roadway and enhance the appearance of this thoroughfare. EAST HUITT OVERLAY (PS0702) TOTAL ESTIMATED PROJECT COST: $89,000 FUNDS REMAINING ON PROJECT: $67,231 Description: This project consists of edge mill, asphalt overlay, and re-striping East Huitt from South Main Street to Huntington Drive (approximately 3,000 linear feet). It will also include repairing curb and gutter as necessary and adjusting manholes and water valve covers. Justification: The existing asphalt pavement is deteriorating and is becoming a maintenance problem. The asphalt overlay will provide an improved riding surface, will extend the life of the roadway, and will enhance the appearance of this thoroughfare. Operating Impact: The city allocates $300,000 annually to fund small overlay projects and $114,350 for street maintenance and repairs. This project will improve driving conditions on this street and reduce roadway maintenance costs, allowing the city to divert these maintenance dollars to other streets within the city. This overlay project will extend the life of the roadway and enhance the appearance of this thoroughfare. HUNTINGTON DRIVE OVERLAY (PS0703) TOTAL ESTIMATED PROJECT COST: $69,500 FUNDS REMAINING ON PROJECT: $69,500 Description: This project consists of edge mill, asphalt overlay, and re-striping Huntington Drive from Dickey Drive to Koen Lane (approximately 2,000 linear feet). It will also include repairing curb and gutter as necessary and adjusting manholes and water valve covers. Justification: The existing asphalt pavement is deteriorating and is becoming a maintenance problem. The asphalt overlay will provide an improved riding surface, will extend the life of the roadway and will enhance the appearance of this thoroughfare. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 262 - Operating Impact: This project will improve driving conditions and reduce roadway maintenance costs for this street. The overlay will extend the life of the roadway and enhance the appearance of this thoroughfare. DISABILITY ACCESSIBILITY STUDY (PS0704) TOTAL ESTIMATED PROJECT COST: $30,000 FUNDS REMAINING ON PROJECT: $29,250 Description: This project will be the initial assessment for ADA compliance in the City. A multi-year effort is anticipated. The initial effort will focus on City facilities and arterial thoroughfares. Justification: All City facilities including buildings, streets, and sidewalks must be ADA compliant per federal and state regulations. Operating Impact: This study will identify projects needed to correct ADA deficiencies within the City. Projects identified in this study will be added to the Capital Improvements Program and funding identified as it becomes available. TRAFFIC SIGNAL-GATEWAY BOULEVARD AT GLADE ROAD (PS0705) TOTAL ESTIMATED PROJECT COST: $98,000 FUNDS REMAINING ON PROJECT: $98,000 Description: This project consists of the installation of traffic poles, mast arms, signal heads, pedestrian indicators, underground conduit, vehicle detection, and signal controller for the intersection of Gateway Boulevard and Glade Road. Justification: The extension of Gateway Boulevard north to Glade Road in conjunction with the development of the Wilkins property will generate anticipated traffic volumes that warrant a traffic signal. Signal warrant studies will be performed to determine the need and justification for the signal installation. Operating Impact: These funds provide for necessary improvements and upgrades to the city’s traffic signal system at this major intersection. Due to recent development at that this location, a new traffic signal is recommended to maintain traffic flow, increase safety, and decrease congestion. This signal will increase electric utility and maintenance costs. Depending on the traffic volume at this intersection, the electric costs could increase between $50 and $1,000 a month. GATEWAY BOULEVARD SCREENING WALL (PS0706) TOTAL ESTIMATED PROJECT COST: $135,800 FUNDS REMAINING ON PROJECT: $135,800 Description: This project consists of the installation of an eight foot masonry screening wall along the east side of Gateway Boulevard and extending south 1400 linear feet between Glade road and Centurion Boulevard. Justification: The extension of Gateway Boulevard and the new commercial development in this area increased the noise to the adjacent property owners. This project will provide additional screening from the new development and provide noise mitigation to the residential properties located immediately adjacent to the east. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 263 - Operating Impact: The city developed this project as a good will gesture to the adjacent property owners. At this time, the impact to operations, if any, will be minimal. WASTEWATER PROJECTS MISCELLANEOUS SEWER REHAB (WW0002) TOTAL ESTIMATED PROJECT COST: $259,169 FUNDS REMAINING ON PROJECT: $100,000 Description: This project includes small-unidentified sewer main problems that may be found during the fiscal year. Large projects will be determined on an “as needed” basis and presented as a new project during the budget process so that a funding source may be identified. Justification: Most of these lines are clay tile and are seriously deteriorated. Operating Impact: This project alleviates some of the maintenance costs associated with some of the smaller sewer projects within the city therefore allowing the city to divert the maintenance cost to other areas. The city has recommended a minimum balance in this project of $100,000. When the balance falls below this threshold, a transfer from the Water and Sewer operating fund is required to maintain this funding level. LINE REPLACEMENT, CARR PARK/SH 10 (WW0402) TOTAL ESTIMATED PROJECT COST: $588,000 FUNDS REMAINING ON PROJECT: $502,825 Description: This project consists of design and construction of wastewater mains along the south side of State Highway 10 from Martha west to Carr Park and along the north side of Carr Park. Existing deteriorated wastewater mains will be replaced. Justification: Wastewater mains in the vicinity of State Highway 10 have deteriorated as they have aged and they need to be replaced. The wastewater main in the creek along the north side of Carr Park is exposed in several locations and is susceptible to damage and a subsequent release of wastewater into the creek. Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. LINE REPLACEMENT, MIDWAY PARK NORTH (WW0403) TOTAL ESTIMATED PROJECT COST: $373,000 FUNDS REMAINING ON PROJECT: $341,886 Description: This project consists of design and construction of wastewater mains in the Midway Park Addition. Existing deteriorated wastewater mains will be replaced. Justification: Wastewater mains in the Midway Park area have deteriorated as they have aged and they need to be replaced. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 264 - Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. LINE REPLACEMENT, CEDAR HILL ESTATES (WW0601) TOTAL ESTIMATED PROJECT COST: $319,000 FUNDS REMAINING ON PROJECT: $294,766 Description: This project consists of the design and construction of wastewater mains in the Cedar Hill Estates Addition. Existing deteriorated wastewater lines will be replaced. Justification: Wastewater Mains in the Cedar Hill Estates Addition have deteriorated as they have aged and they need to be replaced. Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. LINE REPLACEMENT, ECTOR DRIVE (WW0602) TOTAL ESTIMATED PROJECT COST: $425,000 FUNDS REMAINING ON PROJECT: $399,924 Description: This project consists of the replacement of sanitary sewer lines between Ector Drive and Donley Drive from Harwood to the end of the lines. Justification: Many sanitary sewer lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infestation and deterioration due to hydrogen sulfide gas and other chemicals. Many are not functional at an acceptable level and are often inundated with infiltration and inflow. Systematic replacement will prevent a mandatory wide spread replacement. Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. LITTLE BEAR CREEK COLLECTION LINE (WW0603) TOTAL ESTIMATED PROJECT COST: $575,000 FUNDS REMAINING ON PROJECT: $534,597 Description: This project consists of the design and construction of the Little Bear Creek Collection line identified in the 1999 Wastewater Impact Fee Review. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 265 - Justification: Existing wastewater main does not have adequate capacity to serve future growth in the basin. This project is funded from impact fees. Operating Impact: Completion of this project will provide additional capacity allowing for increased growth in this area. Since the project was identified in the Impact fee review, this project will be funded solely from wastewater impact fees, requiring no additional funding from the Water and Sewer Operating fund. TRA SEWER PAYMENTS (WW0605) TOTAL ESTIMATED PROJECT COST: $60,000 annually Description: Based on a review by Birkoff, Hendricks, and Conway of the water and wastewater impact fees, it was determined that a substantial portion of the wastewater impact fee is attributed to the Trinity River Authority (TRA) capital projects. Therefore, these fees should be used to pay a portion of the annual TRA expense, as these funds are directly attributed to the expansion of TRA. Based on the available fund balance, a systematic drawdown over a 10 year period has been developed. Justification: The expansion of TRA provides additional capacity and it was determined through the wastewater impact fee study that these funds could be used to pay a portion of TRA wastewater payments. Operating Impact: A 10 year drawdown would approximate the Capital Improvement Plan review time frame. These payments are estimated at $60,000 annually for the next 10 years. This will reduce the Water and Sewer operating payments to TRA by $60,000 annually. After the 10 year period, the operating fund will be required to fund these payments. LINE REPLACEMENT, McCORMICK & COPHER (WW0701) TOTAL ESTIMATED PROJECT COST: $190,000 FUNDS REMAINING ON PROJECT: $171,236 Description: This project will replace sanitary sewer lines servicing the south side of McCormick, Copher Courts, and Creekside Drive from Hilton Drive to Evergreen. Justification: Many sanitary sewer lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infestation, and deterioration due to hydrogen sulfide gas and other chemicals. Many are not functional at an acceptable level and are inundated with infiltration and inflow. Systematic replacement will prevent a mandatory wide spread replacement. Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 266 - LINE REPLACEMENT, ARNETT ADDITION (WW0702) TOTAL ESTIMATED PROJECT COST: $394,000 FUNDS REMAINING ON PROJECT: $378,198 Description: Design and construction of wastewater mains in the northern portion of the Arnett Addition. Existing deteriorated wastewater mains will be replaced. Justification: Wastewater mains in the Arnett addition have deteriorated as they have aged. They continue to present maintenance problems in the area. Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. LINE REPLACEMENT, JEAN LANE (WW0703) TOTAL ESTIMATED PROJECT COST: $130,000 FUNDS REMAINING ON PROJECT: $124,360 Description: Replace sanitary sewer lines on the north side of Jean Lane from Henslee drive to South Main Street; on the east side of Henslee from Jefflyn Court to Jean Lane; and Gayle Court. Justification: Many sanitary sewer lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infestation, and deterioration due to hydrogen sulfide gas and other chemicals. Many are not functional at an acceptable level and are inundated with infiltration and inflow. Systematic replacement will prevent a mandatory wide spread replacement. Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. LINE REPLACEMENT, WEST FULLER (WW0704) TOTAL ESTIMATED PROJECT COST: $105,000 FUNDS REMAINING ON PROJECT: $ 95,194 Description: Replace sanitary sewer lines on the West Fuller Drive between Byers Street and North Main Street. Justification: Many sanitary sewer lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infestation, and deterioration due to hydrogen sulfide gas and other chemicals. Many are not functional at an acceptable level and are inundated with infiltration and inflow. Systematic replacement will prevent a mandatory wide spread replacement. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 267 - Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. WATER PROJECTS UTILITY REHAB – WATER PROGRAM (WT0001) TOTAL ESTIMATED PROJECT COST: $188,511 FUNDS REMAINING ON PROJECT: $154,360 Description: This project is for correction of small-unidentified water main problems that may arise throughout the fiscal year. Large projects that are identified will be funded under a new project number. Justification: Some of the City’s older water mains have deteriorated and need replacement or repair. Staff requests that this project be funded on an annual basis. Operating Impact: This project alleviates some of the maintenance costs associated with some of the smaller water projects within the city therefore allowing the city to divert the maintenance cost to other areas. The city has recommended a minimum balance in this project of $150,000. When the balance falls below this threshold, a transfer from the Water and Sewer operating fund is required to maintain this funding level. WELL REPAIRS (WT0104) TOTAL ESTIMATED PROJECT COST: $435,720 FUNDS REMAINING ON PROJECT: $ 75,000 Description: Systematic annual repairs to the well systems, including pump repairs and unexpected well repairs, as required. Justification: Maintaining the City’s wells results in the ability to produce water at a substantial reduction in cost. Operating Impact: This project alleviates some of the maintenance costs associated with some of the smaller well repairs within the city therefore allowing the city to divert the maintenance cost to other areas. The city has recommended a minimum balance in this project of $75,000. When the balance falls below this threshold, a transfer from the Water and Sewer operating fund is required to maintain this funding level. DISINFECTION MODIFICATION/WELL REHABILITATION (WT0201) TOTAL ESTIMATED PROJECT COST: $600,000 FUNDS REMAINING ON PROJECT: $114,516 Description: This project consists of inspecting deep wells to determine condition of well pipe, casing, screens and gravel packing and rehabilitating items that are found to be in need. It also includes adding ammonia injection facilities at each of our three well sites. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 268 - Justification: The wells are old and heavily used. All three deep wells need to be rehabilitated according to needs determined by inspection. The EPA, TNRCC, and SDWA mandate disinfection by-product limits. If our test results indicate non-compliance, we will need to modify our disinfection process or cease well operations. Operating Impact: Depending on the results of these inspections, additional funds may be required to complete the additional disinfection process. If the well operation has to be ceased, the city will experience a substantial increase in water cost, as we would not be able to pump water from our wells but would have to purchase additional water from Trinity River Authority. EFFLUENT WATER MAIN (WT0202) TOTAL ESTIMATED PROJECT COST: $250,000 FUNDS REMAINING ON PROJECT: $250,000 Description: This project would connect effluent water main from City of Fort Worth Village Creek Wastewater Treatment Facility to the Texas Star property. Justification: This source of water would ensure that we could continue watering in the event of drought and mandatory water restrictions. Operating Impact: The cost of effluent water is less than treated water and the source is not affected by drought. This would provide additional savings to our Texas Star Golf Course for their water usage. WATER AND WASTEWATER IMPACT FEE UPDATE (WT0402) TOTAL ESTIMATED PROJECT COST: $30,000 FUNDS REMAINING ON PROJECT: $14,095 Description: This project will consist of reviewing the City’s Land Use Assumptions, the costs of future infrastructure needs, system capacity available for future growth, the cost of TRA service and update the Capital Improvements Plan. Calculations based on State dictated requirements will be made to determine the maximum allowable impact fees. The City Council will determine what percentage of the maximum allowable fees to impose. Justification: State legislation required an update every three years. The last update for the City of Euless was performed in 1999. Under the 1990 legislation, an update would have been needed in 2002; however, in 2001 the Legislature passed Senate Bill 243 which extended the time between updates from 3 to 5 years. Operating Impact: Any significant projects identified in these studies will be added to the Capital Improvement Program for future funding consideration. SECURITY SYSTEM UPGRADE (WT0501) TOTAL ESTIMATED PROJECT COST: $40,000 FUNDS REMAINING ON PROJECT: $11,681 Description: The project would provide intrusion locks/alarms on SCADA and all building entrances, flood lights with motion sensors, burglar bars on all windows, chlorine leak detection on all injection devices, nighttime area light evaluation, replace all gate and entry locks, trim trees and other growth, CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 269 - and install an anti-climbing device on one ground storage tank (GST) ladder to the following water production and storage sites: Fuller GST, Heritage 2MG water tank, North Main 1MG water tank, Far North Euless GST, and North Main 2MG water tank. Justification: Increased water system security by addressing vital elements recommended in the 2004 Water System Vulnerability Assessment as identified by Lockwood, Andrews, and Newman, Inc. and submitted to the Environmental Protection Agency. Operating Impact: This is the first phase of the security upgrade program. Over the next few years, additional funding will be required to complete all the elements identified in the study. WATER SYSTEM SECURITY PERIMETER FENCING UPGRADES (WT0601) TOTAL ESTIMATED PROJECT COST: $75,000 FUNDS REMAINING ON PROJECT: $44,515 Description: The project would provide new perimeter fencing to the following water production and storage sites: Fuller Ground storage tank, Heritage 2MG Tank, North Main 1 MG tank, and the far North Main ground storage tank. Justification: Increased water system security by addressing vital elements recommended in the 2004 Water System Vulnerability Assessment as identified by Lockwood, Andrews, and Newman, Inc. and submitted to the Environmental Protection Agency. Operating Impact: This is the second phase of the security upgrade program. Additional funding will be required in future fiscal years to complete the final elements identified in the study. LINE REPLACEMENT – CANNON DRIVE (WT0602) TOTAL ESTIMATED PROJECT COST: $250,000 FUNDS REMAINING ON PROJECT: $ 61,876 Description: Systematic annual replacement of old deteriorated or substandard size water mains. This project would replace the water main from South Pipeline Road to Hollywood, replacing 4” CL main with 8” PVC. Justification: Old and deteriorated water mains increase the City’s maintenance costs. Substandard size water mains currently provide inadequate flow of water for fire protection. Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 270 - LINE REPLACEMENT, CANYON RIDGE (WT0701) TOTAL ESTIMATED PROJECT COST: $116,000 FUNDS REMAINING ON PROJECT: $116,000 Description: Systematic annual replacement of old deteriorated or substandard size water mains. This project would replace the water main south of Marlene Drive, replacing 4” CI main with 8” PVC. Justification: Old and deteriorated water mains increase the City’s maintenance costs. Substandard size water mains provide inadequate flow of water for fire protection. Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. CDBG-32nd OAKWOOD TERRACE TOTAL ESTIMATED PROJECT COST: $334,481 FUNDS REMAINING ON PROJECT: $116,000 Description: The water mains included in this project are part of the City of Euless Water System Master Plan. This project is part of the systematic replacement of substandard water mains. This project is part of the 32nd year Community Development Block Grant Program. Justification: Old and deteriorated water mains increase the City’s maintenance costs. Substandard size water mains provide inadequate flow of water for fire protection. Operating Impact: By doing a systematic replacement program the city is able to cash-flow these projects, and reallocate funds for maintenance in other areas of the city without increasing the total maintenance budget. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. This allows the city to maintain existing infrastructure without the need for debt issuance. Since the City of Euless has exceeded 50,000 in population, the city qualifies for a greater portion of the Community Development Block funding. By obtaining Community Development Block Grant (CDBG) funds for this project, the city will be able to complete this project without any expense to the city. Therefore these funds can be reallocated to other water or wastewater line replacements. OTHER PROJECTS ENTRY MONUMENT SIGN PROGRAM (CM0304) TOTAL ESTIMATED PROJECT COST: $115,782 FUNDS REMAINING ON PROJECT: $ 22,755 Description: This project provides for the construction of City of Euless entry monument signs at key visibility points throughout the city. Justification: This would further enhance the efforts to beautify, identify and brand the City of Euless. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 271 - Operating Impact: This project will provide an easily identifiable marker at the entry points into the city, beautifying these areas of the city. Due to landscaping around the signs, the city will need to provide additional maintenance at these sites to maintain the level of beauty desired in these areas. EDC INCENTIVE FUNDS (DV9901) FUNDS REMAINING ON PROJECT: $300,854 TOTAL ESTIMATED PROJECT COST: $ 0 Description: Funds to aid the City of Euless in attracting development opportunities. Justification: This will allow the City to have resources available to participate in development opportunities as they may arise. Operating Impact: This project allows the Economic Development Department some flexibility in attracting new businesses to the City of Euless. The Economic Development Corporation, which is funded by a ½¢ sales tax, makes an annual contribution to this project in the amount of $25,000. DEVELOPMENT STUDIES (ED0101) TOTAL ESTIMATED PROJECT COST: $100,000 FUNDS REMAINING ON PROJECT: $100,000 Description: Commission a study of the highest and best use of this valuable commercial land. Justification: Poor planning can result in lower than desired tax revenue and less than optimal development quality. The City of Euless needs to proactive to guide the development of vital tracts within the city limits. Operating Impact: Economic Development as a result of these studies could substantially impact future tax revenues. POLICE & COURTS FACILITY (PD9901) TOTAL ESTIMATED PROJECT COST: $11,714,446 FUNDS REMAINING ON PROJECT: $ 120,377 Description: This project includes a 53,000 square foot facility to accommodate police, jail, and courts. This project is substantially complete. Justification: Existing space available for these operations is grossly inadequate. Operating Impact: With the completion of this project, the city experienced increased personnel cost, increased utilities, and increased maintenance costs due to the square footage of the new building. This increase resulted in additional annual maintenance cost of approximately $90,000 and $106,000 in utilities costs. The operating costs are paid through the General Fund and the Crime Control and Prevention District. The annual debt service for the building, which is paid through ad valorem taxes, is approximately $750,000. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 272 - BUILDING B DESIGN AND REMODEL (FM0504) TOTAL ESTIMATED PROJECT COST: $1,322,490 FUNDS REMAINING ON PROJECT: $ 10,000 Description: To provide the design and construction of a more efficient work space area, Building B will be remodeled to expand the layout for the following departments: Finance, Utility Billing, Insurance, Risk, and Human Resources. This project is substantially complete. Justification: Renovation of Building B will provide a more efficient work space area for the individual departments and has been designed to allow for growth. The renovated structure will be brought up to current ADA and TAAS standards. Operating Impact: Upon completion, the new facility will provide a new lobby area for our citizens to make utility payments in a safe and secure environment. In addition, new employee applicants and water customers will have an area to complete applications. During the construction, current employees were relocated to a temporary location. Operating costs increased due to rent and utilities at the temporary location by approximately $36,000. The city anticipates an increase in maintenance, janitorial and utility costs of approximately $5,000 in the General Fund and Water and Sewer fund in conjunction with the completion of this project. PUBLIC WORKS FACILITY (FM0601) TOTAL ESTIMATED PROJECT COST: $2,210,956 FUNDS REMAINING ON PROJECT: $ 81,338 Description: Site planning, topographic surveying and architectural design for the new Public Works facility to be located on existing city property east of the fire station and animal control shelter at 1515 Westpark Way. The scope of the work will include office space for supervisors, built –in desk space and storage for foremen, parts storage, equipment bay for weather sensitive equipment, conference room, training room, outside construction materials storage bins, sheltered vehicle parking, and locker rooms. Justification: The existing Public Works facility is 50 years old and is a former corrugated metal building that has been modified over time. The building and ancillary structures do not meet ADA standards and provide a constant maintenance problem. The current facility is not large enough to house the current personnel assigned to public works and lacks adequate training facilities. The current building is located on a piece of property owned by the City of Euless with in Bedford city limits. The City would like to move the facility within Euless City limits. Operating Impact: The new facility will provide much needed space for our Public Works employees. In addition, the facility will be more centrally located within the City of Euless requiring less commute time between our current facility and job sites. The new facility is expected to increase operating costs for utilities, janitorial services, maintenance and insurance by approximately $13,300 annually. However, the city will be able to sell the existing property, which will significantly reduce maintenance costs at this site. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 273 - PARK AMENITIES UPGRADE (PR0601) TOTAL ESTIMATED PROJECT COST: $150,000 FUNDS REMAINING ON PROJECT: $ 4,889 Description: This project will address the upgrade of all city parks to modernize amenities to include water fountains, play components, picnic stations, and pavilions. This project will provide funding for the aged playground units that are approaching 10-15 years old at several parks throughout the city, as well as, minor improvements at all city parks. Justification: Pursuant to the recommendations in the Parks Master Plan, parks should be brought into compliance with ADA standards relating to accessibility. Additionally, the existing equipment in many parks is becoming aged and outdated and will require refurbishment/replacement in the near term. Operating and Maintenance Cost: This project will minimize maintenance cost related to playground equipment and will allow these funds to be reallocated to other park improvement projects. MID CITIES LANDSCAPING (PR0602) TOTAL ESTIMATED PROJECT COST: $40,000 FUNDS REMAINING ON PROJECT: $ 8,040 Description: This project will include an irrigation, landscaping, and beautification plan for this major road entrance into the city. Justification: Landscaping of this artery into the city will beautify the area and could be a catalyst for future beautification projects. Operating and Maintenance Impact: The city anticipates an increase in landscaping maintenance and water costs on this thoroughfare to maintain the level of beauty desired in this area. MIDWAY PARK TRAIL (PR0719) TOTAL ESTIMATED PROJECT COST: $210,000 FUNDS REMAINING ON PROJECT: $206,995 Description: This project includes the installation of a concrete trail varying from eight feet to twelve feet in width with sidewalk connections to existing streets and new bridges spanning Blessing Branch. Park benches will be provided at random locations with landscaping provided at the park bench locations. Low intensity, low height lighting will be provided along the trail. The trail will be approximately .4 miles in length plus the length of associated sidewalks and bridges to connect Collins Drive, Tarrant Drive and the Midway Recreation Center. Justification: Trail development and enhancement opportunities will be consistent with available land, funding and time variables. This Master Plan recommendation will be part of a city-wide comprehensive trail enhancement project. These trails will provide access to the Midway Park Recreation Center, baseball fields, and swimming pools from the nearby residential neighborhoods. CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION - 274 - Operating Impact: This project will provide the citizens and visitors at Midway Park a safer place to walk, while allowing them easy access to all the amenities at the park and recreation center. The addition of park benches will provide a nice place for parents to relax while watching their children on the playgrounds. Due to additional landscaping, the city expects to provide additional maintenance in this area. MISCELLANEOUS PARK STRUCTURE IMPROVEMENTS (PR0720) TOTAL ESTIMATED PROJECT COST: $225,000 FUNDS REMAINING ON PROJECT: $192,388 Description: This project will continue the upgrade of all city parks to modernize amenities including water fountains, play components, picnic stations, and pavilions. This project will provide funding for the replacement of aged structures to include pavilions, picnic tables, gazebos, signage, safety components, and other park amenity components. Justification: Pursuant to the recommendation in the Parks Master Plan, parks should be brought into ADA compliance. Additionally, existing equipment in many park areas is becoming aged and outdated which will require refurbishment, and/or replacement in the near term. Operating Impact: The city continues to upgrade park amenities to provide a safe environment to encourage and promote a Healthy New Euless. The city strives to provide miscellaneous park amenities that entice our citizens to get outside, get moving, and spend time quality with family and friends. The installation of new equipment will require some additional staff hours for preventative maintenance to reduce future replacement costs. DEBT 720,006 2,870,352 2,870,352 2,234,532 Property Taxes 3,374,298$ 3,454,480$ 3,454,480$ 3,264,922$ Gross Receipts Tax -$ -$ -$ -$ General Sales Tax -$ -$ -$ -$ Selective Sales Tax -$ -$ -$ -$ Fines/Fees/Penalties 35,282$ 20,000$ 20,000$ 20,000$ Licenses & Permits -$ -$ -$ -$ Interest Income 91,366$ 58,500$ 139,000$ 135,000$ Intergovernmental Revenue -$ -$ -$ -$ Charges for Service -$ -$ -$ -$ Miscellaneous/Rental Income 3,134,532$ 978,519$ 978,519$ 975,557$ Insurance/Risk/Other Financing Sources 6,710,000$ -$ -$ -$ Revenues before Transfers 13,345,478$ 4,511,499$ 4,591,999$ 4,395,479$ Transfers from Other Funds 2,311,992$ 1,658,494$ 1,658,494$ 2,348,120$ TOTAL REVENUES 15,657,470$ 6,169,993$ 6,250,493$ 6,743,599$ TOTAL RESOURCES 16,377,476$ 9,040,345$ 9,120,845$ 8,978,131$ Personal Services -$ -$ -$ -$ Professional/Technical Services -$ -$ -$ -$ Contractual Services -$ -$ -$ -$ Utilities -$ -$ -$ -$ Maintenance -$ -$ -$ -$ Other Services/Contingencies -$ -$ -$ -$ Insurance -$ -$ -$ -$ General & Administrative -$ -$ -$ -$ Rebates/Incentives -$ -$ -$ -$ Supplies -$ -$ -$ -$ Capital Purchases (Equipment) -$ -$ -$ -$ Debt Service/Bank Charges 13,507,124$ 6,886,313$ 6,886,313$ 6,725,375$ 13,507,124$ 6,886,313$ 6,886,313$ 6,725,375$ Transfers to Other Funds -$ -$ -$ 1,268,302$ TOTAL EXPENDITURES 13,507,124$ 6,886,313$ 6,886,313$ 7,993,677$ ENDING FUND BALANCE 2,870,352$ 2,154,032$ 2,234,532$ 984,454$ PROJECTED FY2007-08 ESTIMATED FY2006-07 BUDGET FY2006-07 Expenditures before Transfers ACTUAL FY2005-06 EXPENDITURES REVENUES DEBT FUND SUMMARY BEGINNING FUND BALANCE -275- - 276 - INTRODUCTION TO DEBT General Obligation: The existing debt obligation and individual issues are presented in this section with graphical representations as well. Existing debt level reflects nineteen years of remaining payments with additional debt capacity as the structure begins to decline in 2017 and falls dramatically in 2021 and again in 2022. The final debt service payment lies in fiscal year 2027. This debt structure also represents the following ratios: Debt to Current Debt Debt per Capita: Tax Base: to Revenue: City - $831 1.30% 9.13% General obligation ratios are favorable. Low debt to tax base ratios reveal the City’s goal of not burdening the citizens with excessive debt. Debt to revenue ratio is strong, below 20%. The City does not anticipate the issuance of any debt. The portion of the tax rate that is dedicated for existing debt levels is just under 40%, which is a fiscally sound level. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Euless’ adopted rate of $0.470000 falls well below this limit. Euless’ financial policies address debt management. Excerpts from that section include the following: œ 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. œ 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. œ 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. œ 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. Future debt issues will be considered within the parameters of the City’s financial policies, ratios, supporting revenues and political climate. - 277 - Revenue: The City’s revenue bonds are comprised of Water and Wastewater, Drainage Utilities, and Sales Tax. Water and Wastewater The existing debt structure represents seventeen years of remaining payments with additional debt capacity as the structure begins to decline in 2021. The final payment lies in 2024. There are currently no plans for additional debt issues in the near future. Current coverage ratio is 8.58 times, as calculated below: Net Income 3,182,103 8.58 Avg. Annual Debt outstanding 370,871 Drainage System The existing debt payment structure represents three years of remaining payments with a level payment schedule. The final payment occurs in FY2010. There are currently no plans for additional debt issues in the near future. Current coverage ratio is 3.05 times, as calculated below: Gross Drainage Revenues 658,231 3.05 Avg. Annual Debt outstanding 215,810 Sales Tax The City approved an additional sales tax of a half-cent under the 4b Economic Development legislation. The purpose of the sales tax is to fund a new library, parks projects, and economic activity. The existing debt payment schedule is level through 2015 and falls dramatically in 2016 and again in 2017. The final payment on these bonds lies in 2019. There are currently no plans for additional debt issues in the near future. Current coverage ratio is 5.11 times, as calculated below: Gross Sales Tax Receipts 3,099,840 5.11 Avg. Annual Debt outstanding 606,949 Euless’ financial policies also address revenue issues in the debt management section. Excerpts from that section include the following: œ When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. œ 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. œ 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. - 278 - Long Range Issuance Schedules TYPE AMOUNT YEAR Drainage Revenue Bonds 3,020,000 2011 Drainage Revenue Bonds 5,150,000 2012 Bond Rating History RATING AGENCY TYPE DATES RATING Standard & Poors G.O. 6/04 to Present 4/84 to 6/04 4/18/84 AA- A+ A to A+ WW & SS Revenue 6/04 to Present 6/87 to 6/04 A+ A 4/83 to 6/87 Prior to 4/83 A- BBB+ Moody’s G.O. 5/85 to Present Prior to 5/85 A1 A WW & SS Revenue 6/04 to Present 6/99 to 6/04 1983 to 1999 A1 A2* A *Moody’s refined its rating designations in June of 1999. This is not considered a change in rating. G.O.'s, C.O.'s, &SALES TAX YEAR TAXABLE GOLF/SFTBLL WATER/SEWER DRAINAGE I/2 CENT REQUIREMENTS 2008 $4,513,885 $841,656 $428,467 $213,030 $930,716 $6,927,754 2009 $4,369,480 $841,875 $427,735 $216,000 $929,987 $6,785,077 2010 $4,368,846 $845,644 $428,552 $218,400 $926,938 $6,788,380 2011 $4,374,976 $837,975 $433,556 $0 $938,512 $6,585,019 2012 $4,378,594 $848,656 $427,972 $0 $933,498 $6,588,720 2013 $4,388,096 $847,475 $427,194 $0 $932,490 $6,595,255 2014 $4,388,358 $849,406 $435,927 $0 $938,998 $6,612,689 2015 $4,389,029 $845,069 $433,723 $0 $938,162 $6,605,983 2016 $4,394,430 $849,666 $430,955 $0 $200,132 $5,875,183 2017 $3,992,150 $680,906 $436,838 $0 $77,954 $5,187,848 2018 $3,993,851 $683,650 $437,624 $0 $70,238 $5,185,363 2019 $3,530,844 $680,150 $437,732 $0 $72,716 $4,721,442 2020 $3,547,641 $680,644 $441,782 $0 $0 $4,670,067 2021 $2,504,761 $684,916 $170,000 $0 $0 $3,359,677 2022 $1,571,787 $682,925 $168,000 $0 $0 $2,422,712 2023 $1,566,438 $679,416 $170,750 $0 $0 $2,416,604 2024 $1,565,750 $679,225 $168,000 $0 $0 $2,412,975 2025 $978,531 $682,450 $0 $0 $0 $1,660,981 2026 $0 $679,438 $0 $0 $0 $679,438 2027 $0 $685,075 $0 $0 $0 $685,075 TOTAL $62,817,447 $15,106,217 $6,304,807 $647,430 $7,890,341 $92,766,242 ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 $8,000,000 2008 2010 2012 2014 2016 2018 2020 2022 2024 2026 FISCAL YEAR GOLF/SOFTBALL SALES TAX 1/2 CENT DRAINAGE WATER/SEWER GENERAL -279- YEAR INTEREST PRINCIPAL REQUIREMENTS 2008 $1,433,372 $2,105,000 $3,538,372 2009 $1,353,467 $2,040,000 $3,393,467 2010 $1,278,958 $2,115,000 $3,393,958 2011 $1,197,838 $2,200,000 $3,397,838 2012 $1,110,856 $2,290,000 $3,400,856 2013 $1,016,758 $2,395,000 $3,411,758 2014 $910,420 $2,500,000 $3,410,420 2015 $791,891 $2,620,000 $3,411,891 2016 $650,492 $2,770,000 $3,420,492 2017 $529,369 $2,485,000 $3,014,369 2018 $410,476 $2,610,000 $3,020,476 2019 $299,719 $2,255,000 $2,554,719 2020 $197,422 $2,375,000 $2,572,422 2021 $114,105 $1,415,000 $1,529,105 2022 $69,756 $525,000 $594,756 2023 $42,500 $550,000 $592,500 2024 $14,375 $575,000 $589,375 TOTAL $11,421,772 $33,825,000 $45,246,772 General Obligation & C.O. Bonds Composition of Debt Service DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS $0 $600,000 $1,200,000 $1,800,000 $2,400,000 $3,000,000 $3,600,000 $4,200,000 $4,800,000 $5,400,000 2008 2010 2012 2014 2016 2018 2020 2022 2024 Fiscal Year Principal Interest -280- March 15, 2000 $4,300,000 PAYING AGENT: BANK OF NEW YORK OPTION DATE: FEBRUARY 1, 2008 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 FEBRUARY 1 REQUIREMENTS 2008 5.150% $4,764 $0 $185,000 $189,764 TOTAL $4,764 $0 $185,000 $189,764 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION BONDS, SERIES 2000 INTEREST Proceeds from the sale of the Bonds will be used to fund street improvements and to pay the issuance cost associated with the issuance of the Bonds. The Bonds constitute direct obligations of the City, payable from the levy and collection of a direct and continuing ad valorom tax levied on all taxable property within the City, within the limits prescribed by law. DATED: ORIGINAL AMOUNT: INTEREST RATES: BOND YEAR 2002 - 2007 @ 6.65%, 2008-2009 @ 5.15%, 2010 - 2011 @ 5.20%, 2012 @ 5.25%, 2013 @ 5.35%, 2014 @ 5.40%, 2015 @ 5.50%, 2016 @ 5.55%, 2017 @ 5.60%, 2018 @ 5.65%, 2019-2020 @ 5.70% -281- MAY 1, 2000 $8,785,000 PAYING AGENT: BANK OF NEW YORK OPTION DATE: FEBRUARY 1, 2009 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 FEBRUARY 1 REQUIREMENTS 2008 7.300% $13,140 $0 $360,000 $373,140 TOTAL $13,140 $0 $360,000 $373,140 Proceeds from the sale of the Certificates will be used to pay for the construction and equipping of police facilities, to purchase golf carts for the municipal golf course, and to pay the issuance cost 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 valorom 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 by the Ordinance. BOND YEAR 2001-2008 @ 7.30%, 2009-2015 @ 5.80%, 2016 @ 5.85%, 2017 @ 5.90%, 2018-2020 @ 6.00% CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:TAX AND WATERWORKS AND SEWER SYSTEM(LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2000A DATED: ORIGINAL AMOUNT: INTEREST RATES: INTEREST -282- DATED: APRIL 1, 2001 ORIGINAL AMOUNT: $6,000,000 PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION AUGUST 1, 2011 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 2008 4.500% $54,666 $54,666 $245,000 $354,331 2009 4.500% $49,153 $49,153 $260,000 $358,306 2010 4.500% $43,303 $43,303 $275,000 $361,606 2011 4.500% $37,116 $37,116 $290,000 $364,231 2012 4.625% $30,591 $30,591 $300,000 $361,181 2013 4.625% $23,653 $23,653 $315,000 $362,306 2014 4.750% $16,369 $16,369 $330,000 $362,738 2015 4.875% $8,531 $8,531 $350,000 $367,063 TOTAL $263,381 $263,381 $2,365,000 $2,891,763 *REFUNDED YEARS 2016-2021 WITH SERIES 2006 REFUNDING ISSUE. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION BONDS SERIES 2001 Proceeds from the sale of the Bonds will be used to repair streets and to pay the costs of issuance associated with the issuance of the bonds. The Bonds constitute direct obligations of the City payable from 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. INTEREST RATES:BOND YEAR 2002 - 2006 @ 6.500%, 2007 @ 5.875%, 2008-2011 @ 4.500%, 2012 - 2013 @ 4.625%, 2014 @ 4.750%, 2015 @ 4.875%, 2016-2017 @ 5.000%, 2018-2021 @ 5.125% OPTION DATE: INTEREST -283- DATED: APRIL 1, 2001 ORIGINAL AMOUNT: $5,455,000 PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION AUGUST 1, 2011 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 2008 4.500% $49,700 $49,700 $220,000 $319,400 2009 4.500% $44,750 $44,750 $240,000 $329,500 2010 4.500% $39,350 $39,350 $245,000 $323,700 2011 4.500% $33,838 $33,838 $265,000 $332,675 2012 4.625% $27,875 $27,875 $270,000 $325,750 2013 4.625% $21,631 $21,631 $290,000 $333,263 2014 4.750% $14,925 $14,925 $300,000 $329,850 2015 4.875% $7,800 $7,800 $320,000 $335,600 TOTAL $239,869 $239,869 $2,150,000 $2,629,738 *REFUNDED YEARS 2016-2021 WITH SERIES 2006 REFUNDING ISSUE. Proceeds from the sale of the certificates will be used to repair streets, to construct a building, to purchase right of way and to pay the costs of issuance 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 pledge of surplus Net revenues of the City's combined Waterworks and Sewer system, as provided by the ordinance. OPTION DATE: INTEREST RATES:BOND YEAR 2002 - 2007 @ 6.500%, 2008-2011 @ 4.500%, 2012 - 2013 @ 4.625%, 2014 @4.750%, 2015 @ 4.875%, 2016-2017@ 5.000%, 2018-2021 @ 5.125% CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: INTEREST TAX AND WATERWORKS AND SEWER SYSTEM (SURPLUS) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2001 -284- DATED:JANUARY 28, 2003 ORIGINAL AMOUNT: $5,490,000 PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION FEBRUARY 15, 2014 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2008 3.000% $59,038 $52,063 $465,000 $576,100 2009 3.000% $52,063 $47,263 $320,000 $419,325 2010 3.150% $47,263 $42,144 $325,000 $414,406 2011 3.500% $42,144 $36,281 $335,000 $413,425 2012 3.600% $36,281 $29,981 $350,000 $416,263 2013 3.650% $29,981 $23,320 $365,000 $418,301 2014 3.800% $23,320 $16,100 $380,000 $419,420 2015 4.000% $16,100 $8,200 $395,000 $419,300 2016 4.000% $8,200 $0 $410,000 $418,200 TOTAL $314,389 $255,351 $3,345,000 $3,914,740 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: INTEREST GENERAL OBLIGATION REFUNDING BONDS, SERIES 2003 OPTION DATE: INTEREST RATES:BOND YEAR 2004-2009 @ 3.000%, 2010 @ 3.150%, 2011 @ 3.500%, 2012 @ 3.600%, 2013 @ 3.650%, 2014 @ 3.800%, 20156-2016 @ 4.000% -285- DATED: June 15, 2004 ORIGINAL AMOUNT: $4,720,000 PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION FEBRUARY 15, 2004 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2008 3.500% $94,005 $91,205 $160,000 $345,210 2009 3.500% $91,205 $88,318 $165,000 $344,523 2010 4.000% $88,318 $84,818 $175,000 $348,135 2011 4.000% $84,818 $81,218 $180,000 $346,035 2012 4.000% $81,218 $77,518 $185,000 $343,735 2013 4.100% $77,518 $73,520 $195,000 $346,038 2014 4.250% $73,520 $69,164 $205,000 $347,684 2015 4.400% $69,164 $64,544 $210,000 $343,708 2016 5.250% $64,544 $58,638 $225,000 $348,181 2017 5.250% $58,638 $52,469 $235,000 $346,106 2018 5.250% $52,469 $46,038 $245,000 $343,506 2019 5.250% $46,038 $39,213 $260,000 $345,250 2020 5.250% $39,213 $31,994 $275,000 $346,206 2021 5.250% $31,994 $24,381 $290,000 $346,375 2022 5.250% $24,381 $16,375 $305,000 $345,756 2023 5.000% $16,375 $8,375 $320,000 $344,750 2024 5.000% $8,375 $0 $335,000 $343,375 TOTAL $1,001,789 $907,784 $3,965,000 $5,874,573 Proceeds from the sale of the Certificates will be used for (i) street improvements, and (ii) 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 pledge of the surplus Net revenues of the City's Waterworks and Sewer system, as provided by the ordinance. OPTION DATE: INTEREST RATES:BOND YEAR 2005-2009 @ 3.500%, 20010-2012 @ 4.000%, 2013 @ 4.100%, 2014 @ 4.250%, 2015 @ 4.400%, 2016-2022 @ 5.250%, 2023-2024 @ 5.000% CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: INTEREST TAX AND WATERWORKS AND SEWER SYSTEM (SURPLUS) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2004 -286- DATED:June 15, 2004 ORIGINAL AMOUNT: $3,200,000 PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION FEBRUARY 15, 2014 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2008 3.500% $65,728 $63,628 $120,000 $249,355 2009 3.500% $63,628 $61,528 $120,000 $245,155 2010 4.000% $61,528 $59,028 $125,000 $245,555 2011 4.000% $59,028 $56,428 $130,000 $245,455 2012 4.000% $56,428 $53,628 $140,000 $250,055 2013 4.100% $53,628 $50,655 $145,000 $249,283 2014 4.250% $50,655 $47,468 $150,000 $248,123 2015 4.400% $47,468 $44,058 $155,000 $246,525 2016 4.500% $44,058 $40,345 $165,000 $249,403 2017 4.600% $40,345 $36,435 $170,000 $246,780 2018 4.650% $36,435 $32,250 $180,000 $248,685 2019 5.000% $32,250 $27,500 $190,000 $249,750 2020 5.000% $27,500 $22,500 $200,000 $250,000 2021 5.000% $22,500 $17,250 $210,000 $249,750 2022 5.000% $17,250 $11,750 $220,000 $249,000 2023 5.000% $11,750 $6,000 $230,000 $247,750 2024 5.000% $6,000 $0 $240,000 $246,000 TOTAL $696,175 $630,448 $2,890,000 $4,216,623 Proceeds from the sale of the Bonds will be used to (i) street improvements and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: INTEREST GENERAL OBLIGATION SERIES, 2004A OPTION DATE: INTEREST RATES:BOND YEAR 2005-2009 @ 3.500%, 2010-2012 @ 4.000%, 2013 @ 4.100%, 2014 @ 4.250%, 2015 @ 4.400%, 2016 @ 4.500%, 2017 @ 4.600%, 2018 @ 4.650%, 2019-2024 @ 5.000% -287- DATED: MARCH 1, 2005 ORIGINAL AMOUNT: $13,900,000 PAYING AGENT: WACHOVIA BANK, NATIONAL ASSOCIATION, HOUSTON TEXAS OPTION DATE: FEBRUARY 1, 2016 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 FEBRUARY 1 REQUIREMENTS 2008 3.000% $293,669 $288,644 $335,000 $917,313 2009 3.000% $288,644 $274,844 $920,000 $1,483,488 2010 3.500% $274,844 $258,131 $955,000 $1,487,975 2011 3.500% $258,131 $240,894 $985,000 $1,484,025 2012 3.750% $240,894 $221,675 $1,025,000 $1,487,569 2013 4.000% $221,675 $200,375 $1,065,000 $1,487,050 2014 5.000% $200,375 $172,500 $1,115,000 $1,487,875 2015 5.000% $172,500 $143,250 $1,170,000 $1,485,750 2016 5.000% $143,250 $112,250 $1,240,000 $1,495,500 2017 5.000% $112,250 $79,500 $1,310,000 $1,501,750 2018 5.000% $79,500 $45,000 $1,380,000 $1,504,500 2019 4.500% $45,000 $23,063 $975,000 $1,043,063 2020 4.500% $23,063 $0 $1,025,000 $1,048,063 TOTAL $2,353,794 $2,060,125 $13,500,000 $17,913,919 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2005 INTEREST RATES: INTEREST BOND YEAR 2006 @ 2.40%, 2007-2009 @ 3.00%, 2010-2011 @ 3.50%, 2012 @ 3.75%, 2013 @ 4.00%, 2014-2018 @ 5.00% Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. -288- DATED: JANUARY 1, 2006 ORIGINAL AMOUNT: $5,080,000 PAYING AGENT: JP MORGAN CHASE BANK OF TEXAS OPTION DATE: FEBRUARY 15, 2012 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 1 REQUIREMENTS 2008 3.930% $99,527 $99,233 $15,000 $213,760 2009 3.930% $99,233 $98,938 $15,000 $213,170 2010 3.930% $98,938 $98,643 $15,000 $212,581 2011 3.930% $98,643 $98,348 $15,000 $211,991 2012 3.930% $98,348 $97,955 $20,000 $216,304 2013 3.930% $97,955 $97,562 $20,000 $215,518 2014 3.930% $97,562 $97,169 $20,000 $214,732 2015 3.930% $97,169 $96,776 $20,000 $213,946 2016 3.930% $96,776 $82,432 $730,000 $909,208 2017 3.930% $82,432 $67,301 $770,000 $919,733 2018 3.930% $67,301 $51,483 $805,000 $923,784 2019 3.930% $51,483 $35,174 $830,000 $916,657 2020 3.930% $35,174 $17,980 $875,000 $928,153 2021 3.930% $17,980 $0 $915,000 $932,980 TOTAL $1,138,521 $1,038,994 $5,065,000 $7,242,515 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2006 INTEREST RATES: INTEREST BOND YEAR 2006 - 2021@ 3.930% Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. -289- YEAR INTEREST PRINCIPAL REQUIREMENTS 2008 $735,513 $240,000 $975,513 2009 $716,013 $260,000 $976,013 2010 $694,888 $280,000 $974,888 2011 $672,138 $305,000 $977,138 2012 $647,738 $330,000 $977,738 2013 $621,338 $355,000 $976,338 2014 $592,938 $385,000 $977,938 2015 $562,138 $415,000 $977,138 2016 $528,938 $445,000 $973,938 2017 $492,781 $485,000 $977,781 2018 $453,375 $520,000 $973,375 2019 $411,125 $565,000 $976,125 2020 $365,219 $610,000 $975,219 2021 $315,656 $660,000 $975,656 2022 $262,031 $715,000 $977,031 2023 $203,938 $770,000 $973,938 2024 $141,375 $835,000 $976,375 2025 $73,531 $905,000 $978,531 TOTAL $8,490,669 $9,080,000 $17,570,669 Taxable C.O.'s (Self Supporting) Composition of Debt Service DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 $900,000 $1,000,000 $1,100,000 2008 2010 2012 2014 2016 2018 2020 2022 2024Fiscal Year Principal Interest -290- DATED: APRIL 1, 2000 ORIGINAL AMOUNT: $10,290,000 PAYING AGENT: BANK OF NEW YORK AUGUST 1, 2010 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 2008 8.125% $367,756 $367,756 $240,000 $975,513 2009 8.125% $358,006 $358,006 $260,000 $976,013 2010 8.125% $347,444 $347,444 $280,000 $974,888 2011 8.000% $336,069 $336,069 $305,000 $977,138 2012 8.000% $323,869 $323,869 $330,000 $977,738 2013 8.000% $310,669 $310,669 $355,000 $976,338 2014 8.000% $296,469 $296,469 $385,000 $977,938 2015 8.000% $281,069 $281,069 $415,000 $977,138 2016 8.125% $264,469 $264,469 $445,000 $973,938 2017 8.125% $246,391 $246,391 $485,000 $977,781 2018 8.125% $226,688 $226,688 $520,000 $973,375 2019 8.125% $205,563 $205,563 $565,000 $976,125 2020 8.125% $182,609 $182,609 $610,000 $975,219 2021 8.125% $157,828 $157,828 $660,000 $975,656 2022 8.125% $131,016 $131,016 $715,000 $977,031 2023 8.125% $101,969 $101,969 $770,000 $973,938 2024 8.125% $70,688 $70,688 $835,000 $976,375 2025 8.125% $36,766 $36,766 $905,000 $978,531 TOTAL $4,245,334 $4,245,334 $9,080,000 $17,570,669 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:TAX AND WATERWORKS AND SEWER SYSTEM(LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, TAXABLE SERIES 2000 Proceeds from the sale of the Certificates will be 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 valorom 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. INTEREST RATES: BOND YEAR 2001 - 2010 @ 8.125%, 2011-2015 @ 8.000%, 2016 - 2025 @ 8.125% OPTION DATE: INTEREST -291- YEAR INTEREST PRINCIPAL REQUIREMENTS 2008 $386,656 $455,000 $841,656 2009 $376,875 $465,000 $841,875 2010 $365,644 $480,000 $845,644 2011 $352,975 $485,000 $837,975 2012 $338,656 $510,000 $848,656 2013 $322,475 $525,000 $847,475 2014 $304,406 $545,000 $849,406 2015 $285,069 $560,000 $845,069 2016 $264,666 $585,000 $849,666 2017 $245,906 $435,000 $680,906 2018 $228,650 $455,000 $683,650 2019 $210,150 $470,000 $680,150 2020 $190,644 $490,000 $680,644 2021 $169,916 $515,000 $684,916 2022 $147,925 $535,000 $682,925 2023 $124,416 $555,000 $679,416 2024 $99,225 $580,000 $679,225 2025 $72,450 $610,000 $682,450 2026 $44,438 $635,000 $679,438 2027 $15,075 $670,000 $685,075 TOTAL $4,546,216 $10,560,000 $15,106,216 These funds are separate from other C. O. bonds because they are paid from the surplus revenues of each function. Golf/Softball C.O. Bonds Composition of Debt Service DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF / SOFTBALL C. O. BONDS $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 2008 2010 2012 2014 2016 2018 2020 2022 2024 2026 Fiscal Year PRINCIPAL INTEREST -292- DATED: February 24, 2004 ORIGINAL AMOUNT: $9,610,000 PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION FEBRUARY 15, 2014 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2008 2.000% $176,594 $173,294 $330,000 $679,888 2009 2.250% $173,294 $169,469 $340,000 $682,763 2010 2.500% $169,469 $165,094 $350,000 $684,563 2011 2.750% $165,094 $160,281 $350,000 $675,375 2012 3.000% $160,281 $154,731 $370,000 $685,013 2013 3.250% $154,731 $148,556 $380,000 $683,288 2014 3.500% $148,556 $141,731 $390,000 $680,288 2015 3.500% $141,731 $134,644 $405,000 $681,375 2016 3.625% $134,644 $127,031 $420,000 $681,675 2017 3.750% $127,031 $118,875 $435,000 $680,906 2018 4.000% $118,875 $109,775 $455,000 $683,650 2019 4.000% $109,775 $100,375 $470,000 $680,150 2020 4.125% $100,375 $90,269 $490,000 $680,644 2021 4.125% $90,269 $79,647 $515,000 $684,916 2022 4.250% $79,647 $68,278 $535,000 $682,925 2023 4.375% $68,278 $56,138 $555,000 $679,416 2024 4.500% $56,138 $43,088 $580,000 $679,225 2025 4.500% $43,088 $29,363 $610,000 $682,450 2026 4.500% $29,363 $15,075 $635,000 $679,438 2027 4.500% $15,075 $0 $670,000 $685,075 TOTAL $2,262,306 $2,085,713 $9,285,000 $13,633,019 AVERAGE ANNUAL DEBT OUTSTANDING $681,651 Proceeds from the sale of the Bonds will be 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. INTEREST RATES: BOND YEAR 2005-2008 @ 2.000%, 2009 @ 2.250%, 2010 @ 2.500%, 2011 @ 2.750%, 2012 @ 3.000%, 2013 @ 3.250%, 2014-2015 @ 3.500%, 2016 @ 3.625%, 2017 @ 3.750%, 2018-2019 @ 4.000%, 2020-2021 @ 4.125%, 2022 @ 4.250%, 2023 @ 4.375%, 2024-2027 @ 4.500% OPTION DATE: INTEREST CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2004-GOLF -293- DATED: February 24, 2004 ORIGINAL AMOUNT: $1,485,000 PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION FEBRUARY 15, 2014 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2008 2.000% $19,009 $17,759 $125,000 $161,769 2009 2.250% $17,759 $16,353 $125,000 $159,113 2010 2.500% $16,353 $14,728 $130,000 $161,081 2011 2.750% $14,728 $12,872 $135,000 $162,600 2012 3.000% $12,872 $10,772 $140,000 $163,644 2013 3.250% $10,772 $8,416 $145,000 $164,188 2014 3.500% $8,416 $5,703 $155,000 $169,119 2015 3.500% $5,703 $2,991 $155,000 $163,694 2016 3.625% $2,991 $0 $165,000 $167,991 TOTAL $108,603 $89,594 $1,275,000 $1,473,197 AVERAGE ANNUAL DEBT OUTSTANDING $163,689 Proceeds from the sale of the Bonds will be 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. INTEREST RATES: BOND YEAR 2005-2008 @ 2.000%, 2009 @ 2.250%, 2010 @ 2.500%, 2011 @ 2.750%, 2012 @ 3.000%, 2013 @ 3.250%, 2014-2015 @ 3.500%, 2016 @ 3.625%, OPTION DATE: INTEREST CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2004-SOFTBALL -294- YEAR INTEREST PRINCIPAL REQUIREMENTS 2008 $193,467 $235,000 $428,467 2009 $182,735 $245,000 $427,735 2010 $173,552 $255,000 $428,552 2011 $163,556 $270,000 $433,556 2012 $152,972 $275,000 $427,972 2013 $142,194 $285,000 $427,194 2014 $130,927 $305,000 $435,927 2015 $118,723 $315,000 $433,723 2016 $105,955 $325,000 $430,955 2017 $91,838 $345,000 $436,838 2018 $77,624 $360,000 $437,624 2019 $62,732 $375,000 $437,732 2020 $46,782 $395,000 $441,782 2021 $30,000 $140,000 $170,000 2022 $23,000 $145,000 $168,000 2023 $15,750 $155,000 $170,750 2024 $8,000 $160,000 $168,000 TOTAL $1,719,807 $4,585,000 $6,304,807 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $370,871 DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND SEWER SYSTEM REVENUE BONDS Water & Sewer Revenue Bonds Composition of Debt Service $0 $100,000 $200,000 $300,000 $400,000 $500,000 2008 2010 2012 2014 2016 2018 2020 2022 2024 Fiscal Year PRINCIPAL INTEREST -295- DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2000 DATED: MARCH 15, 2000 ORIGINAL AMOUNT: $3,260,000 PAYING AGENT: BANK OF NEW YORK OPTION DATE: JULY 15, 2008 PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2008 5.250% $3,675 $3,675 $140,000 $147,350 TOTAL $3,675 $3,675 $140,000 $147,350 *REFUNDED YEARS 2009-2020 WITH SERIES 2006 REFUNDING ISSUE INTEREST Proceeds from the sale of the Bonds will be used to finance Water and Sewer System projects and to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable solely from Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated to pay these Bonds from monies raised or to be raised from taxation. CITY OF EULESS DEBT SERVICE REQUIREMENTS INTEREST RATES: BOND YEAR 2002-2006 @ 6.75%, 2007 @ 6.00%, 2008-2011 @ 5.25%, 2012 @ 5.35%, 2013 @ 5.40%. 2014-2016 @ 5.50%, 2017-2018 @ 5.625%, 2019-2020 @ 5.75% -296- DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2004 DATED: JUNE 15, 2004 ORIGINAL AMOUNT: $2,145,000 PAYING AGENT: WACHOVIA BANK, NATIONAL ASSOCIATION, HOUSTON TEXAS OPTION DATE: JULY 15, 2014 PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2008 3.500% $44,268 $44,268 $80,000 $168,535 2009 3.500% $42,868 $42,868 $85,000 $170,735 2010 4.000% $41,380 $41,380 $85,000 $167,760 2011 4.000% $39,680 $39,680 $90,000 $169,360 2012 4.000% $37,880 $37,880 $90,000 $165,760 2013 4.100% $36,080 $36,080 $95,000 $167,160 2014 4.250% $34,133 $34,133 $100,000 $168,265 2015 4.400% $32,008 $32,008 $105,000 $169,015 2016 5.250% $29,698 $29,698 $110,000 $169,395 2017 4.600% $26,810 $26,810 $115,000 $168,620 2018 4.650% $24,165 $24,165 $120,000 $168,330 2019 5.000% $21,375 $21,375 $125,000 $167,750 2020 5.000% $18,250 $18,250 $130,000 $166,500 2021 5.000% $15,000 $15,000 $140,000 $170,000 2022 5.000% $11,500 $11,500 $145,000 $168,000 2023 5.000% $7,875 $7,875 $155,000 $170,750 2024 5.000% $4,000 $4,000 $160,000 $168,000 TOTAL $466,968 $466,968 $1,930,000 $2,863,935 INTEREST Proceeds from the sale of the Bonds will be used to (i) improve and equip property, structures, facilities and related infrastructure for the Water and Sewer System and (ii) to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable, both as to principal and interest, solely and secured by a first lien on and pledge of the Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated itself to pay the Bonds from monies raised or to be raised from taxation. CITY OF EULESS DEBT SERVICE REQUIREMENTS INTEREST RATES: BOND YEAR 2005-2009 @ 3.500%, 2010-2012 @ 4.000%, 2013 @ 4.100%, 2014 @ 4.250%, 2015 @ 4.400%. 2016 @ 5.250%, 2017 @ 4.600%, 2018 @ 4.650%, 2019- 2024 @ 5.000% -297- DESCRIPTION: DATED: JANUARY 1, 2006 ORIGINAL AMOUNT: $2,530,000 PAYING AGENT: JP MORGAN CHASE BANK OF TEXAS OPTION DATE: JULY 15, 2012 PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2008 3.880% $48,791 $48,791 $15,000 $112,582 2009 3.880% $48,500 $48,500 $160,000 $257,000 2010 3.880% $45,396 $45,396 $170,000 $260,792 2011 3.880% $42,098 $42,098 $180,000 $264,196 2012 3.880% $38,606 $38,606 $185,000 $262,212 2013 3.880% $35,017 $35,017 $190,000 $260,034 2014 3.880% $31,331 $31,331 $205,000 $267,662 2015 3.880% $27,354 $27,354 $210,000 $264,708 2016 3.880% $23,280 $23,280 $215,000 $261,560 2017 3.880% $19,109 $19,109 $230,000 $268,218 2018 3.880% $14,647 $14,647 $240,000 $269,294 2019 3.880% $9,991 $9,991 $250,000 $269,982 2020 3.880% $5,141 $5,141 $265,000 $275,282 TOTAL $389,261 $389,261 $2,515,000 $3,293,522 INTEREST Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding Water and Sewer System debt in order to lower the overall debt service requirements of the Water and Sewer fund and (ii) to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable, both as to principal and interest, solely and secured by a first lien on and pledge of the Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated itself to pay the Bonds from monies raised or to be raised from taxation. CITY OF EULESS DEBT SERVICE REQUIREMENTS WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2006 INTEREST RATES: BOND YEAR 2006-2020 @ 3.880% -298- TOTAL YEAR INTEREST PRINCIPAL REQUIREMENTS 2008 $265,716 $665,000 $930,716 2009 $239,987 $690,000 $929,987 2010 $211,938 $715,000 $926,938 2011 $183,512 $755,000 $938,512 2012 $153,498 $780,000 $933,498 2013 $122,490 $810,000 $932,490 2014 $88,998 $850,000 $938,998 2015 $53,162 $885,000 $938,162 2016 $15,132 $185,000 $200,132 2017 $7,954 $70,000 $77,954 2018 $5,238 $65,000 $70,238 2019 $2,716 $70,000 $72,716 TOTAL $1,350,341 $6,540,000 $7,890,341 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) $938,998 AVERAGE ANNUAL DEBT OUTSTANDING $606,949 Sales Tax Revenue Bond Composition of Debt Service SUMMARY OF SALES TAX REVENUE BONDS DEBT SERVICE REQUIREMENTS $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Fiscal Year PRINCIPAL INTEREST -299- DATED: OCTOBER 15, 1999 ORIGINAL AMOUNT: $1,000,000 PAYING AGENT: BANK OF NEW YORK OPTION DATE: SEPTEMBER 15, 2010 PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2008 5.25% $2,363 $2,363 $45,000 $49,725 2009 5.25% $1,181 $1,181 $45,000 $47,363 TOTAL $3,544 $3,544 $90,000 $97,088 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 1999 *REFUNDED YEARS 2010-2019 WITH SERIES 2006 REFUNDING ISSUE. INTEREST RATES:BOND YEAR 2000-2007 @ 7.00%, 2008-2010 @ 5.25%, 2011-2013 @ 5.50%, 2014-2016 @ 5.65%, 2017-2019 @ 5.85% INTEREST Proceeds from the sale of the Bonds will be used for park improvements at the Parks At Texas Star, including irrigation, landscaping, and the construction of an entry way and parking facilities, and to pay the cost of issuance associated with the Bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain Pledged Revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. -300- DATED: JUNE 14, 2002 ORIGINAL AMOUNT: $6,430,000 PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE:SEPTEMBER 15, 2012 PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2008 3.75% $100,522.50 $100,522.50 $530,000 $731,045 2009 4.00% $90,585.00 $90,585.00 $550,000 $731,170 2010 4.00% $79,585.00 $79,585.00 $570,000 $729,170 2011 4.00% $68,185.00 $68,185.00 $600,000 $736,370 2012 4.00% $56,185.00 $56,185.00 $620,000 $732,370 2013 4.20% $43,785.00 $43,785.00 $645,000 $732,570 2014 4.30% $30,240.00 $30,240.00 $680,000 $740,480 2015 4.40% $15,620.00 $15,620.00 $710,000 $741,240 TOTAL $484,708 $484,708 $4,905,000 $5,874,415 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2002 INTEREST RATES:BOND YEARS 2003-05 @ 3.00%, 2006 @ 3.25%, 2007 @ 3.50%, 2008 @ 3.75%, 2009-12 @ 4.00%, 2013 @ 4.20%, 2014 @ 4.30%, 2015 @ 4.40% INTEREST Proceeds from the sale of the Bonds will be used to refund portions of the Corporation's Sales Tax Revenue Bonds, Series 1994, to lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. -301- DATED: JANUARY 1, 2006 ORIGINAL AMOUNT: $1,630,000 PAYING AGENT: JP MORGAN CHASE BANK OF TEXAS OPTION DATE:SEPTEMBER 15, 2012 PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2008 3.88% $29,973 $29,973 $90,000 $149,946 2009 3.88% $28,227 $28,227 $95,000 $151,454 2010 3.88% $26,384 $26,384 $145,000 $197,768 2011 3.88% $23,571 $23,571 $155,000 $202,142 2012 3.88% $20,564 $20,564 $160,000 $201,128 2013 3.88% $17,460 $17,460 $165,000 $199,920 2014 3.88% $14,259 $14,259 $170,000 $198,518 2015 3.88% $10,961 $10,961 $175,000 $196,922 2016 3.88% $7,566 $7,566 $185,000 $200,132 2017 3.88% $3,977 $3,977 $70,000 $77,954 2018 3.88% $2,619 $2,619 $65,000 $70,238 2019 3.88% $1,358 $1,358 $70,000 $72,716 TOTAL $186,919 $186,919 $1,545,000 $1,918,838 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2006 INTEREST RATES: BOND YEARS 2006-2016 @ 3.880% INTEREST Proceeds from the sale of the Bonds will be used to refund portions of the Corporation's Sales Tax Revenue Bonds, Series 1996 and 1999, to lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. -302- YEAR INTEREST PRINCIPAL REQUIREMENTS 2008 $23,030 $190,000 $213,030 2009 $16,000 $200,000 $216,000 2010 $8,400 $210,000 $218,400 TOTAL $47,430 $600,000 $647,430 $215,810AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING DEBT SERVICE REQUIREMENTS SUMMARY OF DRAINAGE UTILITY BONDS Drainage Utility Bonds Composition of Debt Service $0 $50,000 $100,000 $150,000 $200,000 $250,000 2008 2009 2010 Fiscal Year PRINCIPAL INTEREST -303- DATED: OCTOBER 15, 2001 ORIGINAL AMOUNT: $1,630,000 INTEREST RATES: PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: N/A PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2008 3.70% $11,515 $11,515 $190,000 $213,030 2009 3.80% $8,000 $8,000 $200,000 $216,000 2010 4.00% $4,200 $4,200 $210,000 $218,400 TOTAL $23,715 $23,715 $600,000 $647,430 CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS Proceeds from the sale of the Bonds will be used to refund the City's Municipal Drainage Utility System Revenue Bonds, Series 1991, and to pay the cost of issuance associated with the sale of the bonds. The original bonds were used for drainage improvements, including the acquisition, construction and repair of structures, equipment and facilities for the City's Municipal Drainage Utility System. The Bonds constitute special obligations of the City payable both as to principal and interest , soley from and secured by a first lien on and pledge of the Revenues of the City's Municipal Drainage Utility System in accordance with the provisions of the Ordinance. DESCRIPTION:MUNICIPAL DRAINAGE UTILITY SYSTEM REVENUE REFUNDING BONDS, SERIES 2001 INTEREST BOND YEAR 2002-04 @ 3.00%, 2005 @ 3.50%, 2006 @ 3.25%, 2007 @ 3.50%, 2008 @ 3.70%, 2009 @ 3.80%, 2010 @ 4.00% -304- HUMAN RESOURCES PERSONNEL COUNTS FY 05/06 FY 06/07 FY 06/07 FY 07/08 BUDGETED BUDGETED ESTIMATED PROPOSED 101-1011 CITY MANAGERS OFFICE 2.00 2.00 2.00 2.00 101-1014 CITY SECRETARY 4.00 4.00 4.00 4.00 101-2012 FINANCE/BUDGET 2.50 2.50 2.50 2.50 101-2013 COURTS 8.00 9.00 e) 9.00 e) 9.00 101-2018 ACCOUNTING 3.50 4.25 a&f) 4.25 a&f) 4.75 A) 101-3045 PD ADMINISTRATION 4.00 4.00 4.00 4.00 101-3046 PD PATROL 47.00 46.00 b) 46.00 b) 46.00 101-3047 PD INVESTIGATION 15.00 15.00 15.00 15.00 101-3048 PD SERVICE 22.00 25.00 g) 25.00 g) 25.00 101-3049 PD DETENTION 17.00 17.00 17.00 17.00 101-4023 FIRE MARSHALL 4.00 4.00 4.00 4.00 101-4040 FD ADMINISTRATION 4.00 4.00 4.00 4.00 101-4041 FD PARAMEDIC 59.00 62.00 h) 62.00 h) 65.00 C) 101-5016 INFORMATION SERVICES 1.00 1.00 1.00 1.00 101-5019 PERSONNEL 4.00 3.50 c&d) 3.50 c&d) 3.50 101-5036 PURCHASING 1.00 1.00 1.00 1.00 101-5037 FACILITY MAINTENANCE 5.00 5.00 5.00 5.00 101-5054 LIBRARY 10.00 10.00 10.00 10.00 101-6032 PLANNING 3.00 3.00 3.00 3.00 101-6034 INSPECTIONS SERVICES 7.00 7.00 7.00 7.00 101-6065 ENVIRONMENTAL HEALTH 2.00 2.00 2.00 2.00 101-7051 LEISURE SERVICES 8.00 8.00 8.00 8.25 B) 101-7052 PARKS 16.50 16.50 16.50 16.50 101-7083 PROGRAMS & SPECIAL EVENTS 2.00 2.00 2.00 2.00 101-7084 RECREATION ADMINISTRATION 1.25 1.00 a) 1.00 a) 1.00 101-8033 STREET 9.00 9.00 9.00 9.00 101-8064 ANIMAL CONTROL 3.00 3.00 3.00 3.00 101-8066 CITY ENGINEER 1.50 General 1.50 General 1.50 General 1.50 General 101-9060 NON-DEPARTMENTAL 0.25 266.50 0.25 272.50 0.25 272.50 0.25 276.25 501-2070 WATER OFFICE 5.00 5.00 5.00 5.00 501-5039 RECYCLING 1.00 1.00 1.00 1.00 501-5076 INFORMATION SERVICES 4.00 4.00 4.00 4.00 501-8066 CITY ENGINEER 5.75 5.75 5.75 5.75 501-8071 WATER PRODUCTION 6.75 6.75 6.75 6.75 501-8072 WATER DISTRIBUTION 9.25 9.25 9.25 9.25 501-8073 SEWAGE & TREATMENT 8.00 8.00 8.00 8.00 501-8077 METER READING 1.00 W&S 1.00 W&S 1.00 W&S 1.00 W&S 501-9060 W & S NON-DEPT. 8.75 49.50 9.25 f)50.00 9.25 f)50.00 9.25 50.00 540-7060 GOLF NON DEPARTMENTAL 1.25 1.25 1.25 1.25 540-7062 GOLF COURSE MAINT. 3.00 3.00 3.00 3.00 540-7063 PRO SHOP 4.50 4.50 4.50 4.50 540-7067 FOOD & BEVERAGE (GRILL) 4.00 Golf 4.00 Golf 4.00 Golf 4.00 Golf 540-7068 CONFERENCE CNTR. 2.50 15.25 2.50 15.25 2.50 15.25 2.50 15.25 504-5090 SERVICE CENTER 6.00 6.00 6.00 6.00 510-8029 DRAINAGE UTILITY 2.25 2.25 2.25 2.25 520-7055 RECREATION CLASSES 0.34 0.34 0.34 0.34 530-7050 SOFTBALL WORLD 3.58 3.58 3.58 2.83 A) 550-7078 ATHLETIC COMPLEX 0.33 0.33 0.33 0.33 610-5015 INSURANCE 1.50 1.00 c) 1.00 c) 1.00 615-5017 RISK MANAGEMENT 0.50 0.50 0.50 0.50 202-2013 JUVENILE CASE FUND 0.00 1.00 j) 1.00 j) 1.00 210-1052 1/2 CENT - PARKS 3.75 4.75 i) 4.75 i) 4.75 A & B) 210-1054 1/2 CENT - LIBRARY 9.00 9.00 9.00 10.00 D) 210-1081 1/2 CENT - ECO. DEV. 0.50 Other 0.50 Other 0.50 Other 0.50 Other 220-3045 CRIME CONTROL 15.00 42.75 16.00 b)45.25 16.00 b)45.25 19.00 E)48.50 TOTAL 374.00 383.00 383.00 390.00 FY2007 Changes FY2008 Changes a) Moved 1/4 controller from Rec Admin to Accounting A) Moved Controller from 1/2 Cent and SBW to Accounting b) Moved Police Officer to CCPD B) Moved SBW Mgr to Gen Fund and 1/2 Cent c) Moved 1/2 HR/Risk Admin from Ins C) Added 3 new Firefighter positions d) Eliminated Secretary position D) Upgraded 2 part time to 1 full time Office Tech position e) Added Court Clerk E) Added 3 new Police Officer positions f) Upgraded PT Accountant II to FT Accountant II g) Added 3 Dispatchers h) Added 3 Firefighter/Paramedics i) Added Field Tech j) Added Juvenile Case Clerk -305- FULL-TIME EMPLOYEES PART-TIME EMPLOYEES FY06 FY07 FY07 FY08 FY06 FY07 FY07 FY08 ACTUAL BUDGET ESTIMATE PROP ACTUAL BUDGET ESTIMATE PROP 266.50 272.50 272.50 276.25 58.50 58.00 58.00 58.00 49.50 50.00 50.00 50.00 8.50 8.00 8.00 9.00 15.25 15.25 15.25 15.25 59.00 59.00 59.00 59.00 6.00 6.00 6.00 6.00 0.00 0.00 0.00 0.00 2.25 2.25 2.25 2.25 0.00 0.00 0.00 0.00 0.34 0.34 0.34 0.34 3.00 3.00 3.00 3.00 3.58 3.58 3.58 2.83 17.00 17.00 17.00 17.00 0.33 0.33 0.33 0.33 9.00 9.00 9.00 9.00 1.50 1.00 1.00 1.00 0.00 0.00 0.00 0.00 0.50 0.50 0.50 0.50 0.00 0.00 0.00 0.00 JUVENILE CASE FUND 0.00 1.00 1.00 1.00 0.00 0.00 0.00 0.00 3.75 4.75 4.75 4.75 0.00 0.00 0.00 0.00 9.00 9.00 9.00 10.00 14.00 14.00 14.00 12.00 0.50 0.50 0.50 0.50 0.00 0.00 0.00 0.00 15.00 16.00 16.00 19.00 0.00 0.00 0.00 0.00 TOTAL 374.00 383.00 383.00 390.00 169.00 168.00 168.00 167.00 FY06 FY07 FY08 FY08 Prop $ Longevity 01-Dec-04 01-Dec-05 01-Dec-06 $437,590 TMRS 14.04% 14.21% 14.45% $3,029,575 Workers Comp $58.50 $58.50 $58.50 $267,462 Health Insurance $455 $565 $666 $3,118,939 Disability Ins.0.30% 0.30% 0.30% $60,723 Life Insurance $67,392 Medicare Date 01-Apr-86 01-Apr-86 01-Apr-86 Medicare Cost 1.45% 1.45% 1.45% $262,691 TOTAL $7,244,372 SERVICE CENTER FUND RISK MANAGEMENT FUND BENEFITS/INSURANCE FUND ATHLETIC COMPLEX SOFTBALL WORLD RECREATION CLASSES FUND DRAINAGE UTILITY PERSONNEL COUNTS BY FUND GENERAL FUND WATER & SEWER FUND GOLF COURSE FUND CRIME CONTROL DISTRICT 1/2 CENT - ECO. DEV. 1/2 CENT - LIBRARY 1/2 CENT - PARKS In FY 2007, full-time staff increased to 383 employees, due to the addition of 3 firefighter/paramedics, 3 dispatchers, 1 court clerk, 1 accountant upgraded from part time to full time,1 field tech, and 1 juvenile case clerk. Part-time staffing was reduced by 1 due to the upgraded accountant position. In FY 2008, full-time staff increased to 390 employees, due to the addition of 3 firefighter/paramedics, 3 police officer, and 1 Office Tech upgraded from part-time library aide. Part-time staffing was reduced by 1 due to the upgrade of the Library Office Tech position and addition of a part-time Water Clerk. -306- FY 05-06 FY 06-07 FY 06-07 FY 07-08 DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED NUMBER JOB TITLE CITY MANAGER'S OFFICE 0.50 0.50 0.50 0.50 101-1011 City Manager 0.50 0.50 0.50 0.50 101-1011 Deputy City Manager 1.00 1.00 1.00 1.00 101-1011 Web Designer 2.00 2.00 2.00 2.00 FULL TIME CITY SECRETARY'S OFFICE 1.00 1.00 1.00 1.00 101-1014 City Secretary 1.00 1.00 1.00 1.00 101-1014 Deputy City Secretary 1.00 1.00 1.00 1.00 101-1014 Secretary 1.00 1.00 1.00 1.00 101-1014 Receptionist 4.00 4.00 4.00 4.00 FULL TIME FINANCE 0.50 0.50 0.50 0.50 101-2012 Assistant City Manager 0.50 0.50 0.50 0.50 101-2012 Administrative Secretary 1.00 1.00 1.00 1.00 101-2012 Internal Auditor 0.50 0.50 0.50 0.50 101-2012 Accountant 2.50 2.50 2.50 2.50 FULL TIME MUNICIPAL COURTS 1.00 1.00 1.00 1.00 101-2013 Municipal Court Mgr. 1.00 1.00 1.00 1.00 101-2013 Office Supervisor 6.00 7.00 7.00 7.00 101-2013 Court Clerk 8.00 9.00 9.00 9.00 FULL TIME 1.00 1.00 1.00 1.00 101-2013 City Judge 1.00 1.00 1.00 1.00 101-2013 Courtroom Security Officer 2.00 2.00 2.00 2.00 PART TIME ACCOUNTING 0.50 0.50 0.50 0.50 101-2018 Finance Administrator 0.00 0.25 0.25 0.00 101-2018 Controller 0.50 1.00 1.00 1.75 101-2018 Accountant 1.00 0.00 0.00 0.00 101-2018 Ambulance Billing Clerk 1.50 2.50 2.50 2.50 101-2018 Office Techs 3.50 4.25 4.25 4.75 FULL TIME 0.50 0.00 0.00 0.00 101-2018 Accountant 0.50 0.00 0.00 0.00 PART TIME POLICE ADMINISTRATION 1.00 1.00 1.00 1.00 101-3045 Police Chief 1.00 1.00 1.00 1.00 101-3045 Police Sergeant 1.00 1.00 1.00 1.00 101-3045 Administrative Assistant 1.00 1.00 1.00 1.00 101-3045 Administrative Secretary 4.00 4.00 4.00 4.00 FULL TIME 1.00 1.00 1.00 1.00 101-3045 Facility Tech 1.00 1.00 1.00 1.00 PART TIME POLICE PATROL 4.00 4.00 4.00 4.00 101-3046 Police Lieutenant 5.00 5.00 5.00 5.00 101-3046 Police Sergeant 37.00 36.00 36.00 36.00 101-3046 Senior Police Officer/Police Officer 1.00 1.00 1.00 1.00 101-3046 Secretary 47.00 46.00 46.00 46.00 FULL TIME 1.00 1.00 1.00 1.00 101-3046 Head Sch Crossing Guard 12.00 12.00 12.00 12.00 101-3046 School Crossing Guard 13.00 13.00 13.00 13.00 PART TIME - 307 - FY 05-06 FY 06-07 FY 06-07 FY 07-08 DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED NUMBER JOB TITLE POLICE CRIMINAL INVESTIGATION DIVISION 1.00 1.00 1.00 1.00 101-3047 Police Lieutenant 1.00 1.00 1.00 1.00 101-3047 Police Sergeant 12.00 12.00 12.00 12.00 101-3047 Senior Police Officer 1.00 1.00 1.00 1.00 101-3047 Office Tech 15.00 15.00 15.00 15.00 FULL TIME POLICE SERVICE 1.00 1.00 1.00 1.00 101-3048 Assistant Police Chief 1.00 1.00 1.00 1.00 101-3048 Police Lieutenant 1.00 1.00 1.00 1.00 101-3048 Senior Police Officer 1.00 1.00 1.00 1.00 101-3048 Communications Supt. 1.00 1.00 1.00 1.00 101-3048 Police Records Supervisor 12.00 15.00 15.00 15.00 101-3048 Dispatcher 5.00 5.00 5.00 5.00 101-3048 Police Records Clerk 22.00 25.00 25.00 25.00 FULL TIME 4.00 4.00 4.00 4.00 101-3048 Dispatcher 4.00 4.00 4.00 4.00 PART TIME POLICE DETENTION 1.00 1.00 1.00 1.00 101-3049 Police Sergeant 15.00 15.00 15.00 15.00 101-3049 Public Service Officer 1.00 1.00 1.00 1.00 101-3049 Senior Police Officer/Bailiff 17.00 17.00 17.00 17.00 FULL TIME FIRE MARSHAL 1.00 1.00 1.00 1.00 101-4023 Division Chief/Fire Marshall 3.00 3.00 3.00 3.00 101-4023 Fire Inspector 4.00 4.00 4.00 4.00 FULL TIME FIRE ADMINISTRATION 1.00 1.00 1.00 1.00 101-4040 Fire Chief 1.00 1.00 1.00 1.00 101-4040 Assistant Fire Chief 1.00 1.00 1.00 1.00 101-4040 Administrative Secretary 1.00 1.00 1.00 1.00 101-4040 Secretary 4.00 4.00 4.00 4.00 FULL TIME FIRE EMS/SUPPRESSION 1.00 1.00 1.00 1.00 101-4041 Division Chief/Emer Mgmt Coord. 2.00 2.00 2.00 2.00 101-4041 Battalion Chief-Para 1.00 1.00 1.00 1.00 101-4041 Battalion Chief 1.00 1.00 1.00 1.00 101-4041 Fire Training Officer 1.00 1.00 1.00 1.00 101-4041 Fire Captain-Paramedic 2.00 2.00 2.00 2.00 101-4041 Fire Captain 5.00 5.00 5.00 5.00 101-4041 Fire Lieutenant-Para 1.00 1.00 1.00 1.00 101-4041 Fire Lieutenant 6.00 6.00 6.00 6.00 101-4041 Fire Fighter - Para/Driver 3.00 3.00 3.00 3.00 101-4041 Fire Fighter - Driver 35.00 38.00 38.00 41.00 101-4041 Fire Fighters - Para 1.00 1.00 1.00 1.00 101-4041 Fire Fighters 59.00 62.00 62.00 65.00 FULL TIME INFORMATION SERVICES 0.50 0.50 0.50 0.50 101-5016 Information Services Administrator 0.50 0.50 0.50 0.50 101-5016 Computer Programmer/Analyst 1.00 1.00 1.00 1.00 FULL TIME - 308 - FY 05-06 FY 06-07 FY 06-07 FY 07-08 DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED NUMBER JOB TITLE HUMAN RESOURCES 1.00 1.00 1.00 1.00 101-5019 Human Resources Generalist 0.00 0.50 0.50 0.50 101-5019 Human Resource/Risk Admin 2.00 2.00 2.00 2.00 101-5019 Human Resources/Benefits Tech 1.00 0.00 0.00 0.00 101-5019 Secretary 4.00 3.50 3.50 3.50 FULL TIME PURCHASING 0.50 0.50 0.50 0.50 101-5036 Purchasing Manager 0.50 0.50 0.50 0.50 101-5036 Purchasing Clerk 1.00 1.00 1.00 1.00 FULL TIME FACILITY MAINTENANCE 1.00 1.00 1.00 1.00 101-5037 Facilities Supervisor 1.00 1.00 1.00 1.00 101-5037 Signal Tech 3.00 3.00 3.00 3.00 101-5037 Facility Techs 5.00 5.00 5.00 5.00 FULL TIME LIBRARY 1.00 1.00 1.00 1.00 101-5054 Library Administrator 1.00 1.00 1.00 1.00 101-5054 Assistant Library Administrator 2.00 2.00 2.00 2.00 101-5054 Librarians 2.00 2.00 2.00 2.00 101-5054 Librarian Assistant 2.00 2.00 2.00 2.00 101-5054 Library Aides 1.00 1.00 1.00 1.00 101-5054 Library Technical Specialist 1.00 1.00 1.00 1.00 101-5054 Library Circulation Coordinator 10.00 10.00 10.00 10.00 FULL TIME PLANNING AND DEVELOPMENT 1.00 1.00 1.00 1.00 101-6032 Director of Planning & Dev. 1.00 1.00 1.00 1.00 101-6032 Planning & Dev. Services Mngr. 1.00 1.00 1.00 1.00 101-6032 Administrative Secretary 3.00 3.00 3.00 3.00 FULL TIME 1.00 1.00 1.00 1.00 101-6032 Planning Intern 1.00 1.00 1.00 1.00 PART TIME INSPECTION SERVICES 1.00 1.00 1.00 1.00 101-6034 Building Official 1.00 1.00 1.00 1.00 101-6034 Inspection Services Supervisor 1.00 1.00 1.00 1.00 101-6034 Senior Inspector 3.00 3.00 3.00 3.00 101-6034 Inspectors 1.00 1.00 1.00 1.00 101-6034 Secretary 7.00 7.00 7.00 7.00 FULL TIME ENVIRONMENTAL HEALTH 1.00 1.00 1.00 1.00 101-6065 Inspectors 1.00 1.00 1.00 1.00 101-6065 Secretary 2.00 2.00 2.00 2.00 FULL TIME RECREATION 1.00 1.00 1.00 0.00 101-7051 Manager of Rec Services 0.00 0.00 0.00 0.25 101-7051 SBW General Manager 1.00 1.00 1.00 1.00 101-7051 Athletic/Aquatics Supervisor 1.00 1.00 1.00 1.00 101-7051 Athletic/Aquatics Coordinator 1.00 1.00 1.00 1.00 101-7051 Recreation Center Supervisor 3.00 3.00 3.00 4.00 101-7051 Recreation Specialist 1.00 1.00 1.00 1.00 101-7051 Office Tech 8.00 8.00 8.00 8.25 FULL TIME - 309 - FY 05-06 FY 06-07 FY 06-07 FY 07-08 DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED NUMBER JOB TITLE 6.00 6.00 6.00 6.00 101-7051 Bldg. Attendant 6.00 6.00 6.00 6.00 PART TIME PARKS 0.50 0.50 0.50 0.50 101-7052 Dir. of Community Services 1.00 1.00 1.00 1.00 101-7052 Parks Manager 1.00 1.00 1.00 1.00 101-7052 Park Superintendent 3.00 3.00 3.00 3.00 101-7052 Foreman 0.00 0.00 0.00 0.00 101-7052 Urban Forester 10.00 10.00 10.00 10.00 101-7052 Field Techs 1.00 1.00 1.00 1.00 101-7052 Admin Secretary 16.50 16.50 16.50 16.50 FULL TIME 7.00 7.00 7.00 7.00 101-7052 Field Techs 7.00 7.00 7.00 7.00 PART TIME SWIMMING POOLS 1.00 1.00 1.00 1.00 101-7053 Manager 1.00 1.00 1.00 1.00 101-7053 Asst. Manager 3.00 3.00 3.00 3.00 101-7053 Head Life Guard 14.00 14.00 14.00 14.00 101-7053 Life Guard 3.00 3.00 3.00 3.00 101-7053 Swimming Pool Cashier 22.00 22.00 22.00 22.00 PART TIME PROGRAMS AND SPECIAL EVENTS 1.00 1.00 1.00 1.00 101-7083 Special Events Coordinator 1.00 1.00 1.00 1.00 101-7083 Office Clerk 2.00 2.00 2.00 2.00 FULL TIME RECREATION ADMINISTRATION 0.25 0.00 0.00 0.00 101-7084 Pacs Controller 1.00 1.00 1.00 1.00 101-7084 Admin Secretary 1.25 1.00 1.00 1.00 FULL TIME STREET MAINTENANCE 1.00 1.00 1.00 1.00 101-8033 Foreman 3.00 1.00 1.00 1.00 101-8033 Heavy Equipment Operator 5.00 7.00 7.00 7.00 101-8033 Field Techs 9.00 9.00 9.00 9.00 FULL TIME 1.00 1.00 1.00 1.00 101-8033 Field Techs 1.00 1.00 1.00 1.00 PART TIME ANIMAL CONTROL 1.00 1.00 1.00 1.00 101-8064 Animal Control Supervisor 2.00 2.00 2.00 2.00 101-8064 Animal Control Officer 3.00 3.00 3.00 3.00 FULL TIME 1.00 1.00 1.00 1.00 101-8064 Animal Shelter Attendant 1.00 1.00 1.00 1.00 PART TIME ENGINEERING 0.50 0.50 0.50 0.50 101-8066 City Engineer 0.50 0.50 0.50 0.50 101-8066 Senior Civil Engineer 0.50 0.50 0.50 0.50 101-8066 Administrative Secretary 1.50 1.50 1.50 1.50 FULL TIME NON-DEPARTMENTAL - GENERAL FUND 0.25 0.25 0.25 0.25 101-9060 Director of Eco. Development 0.25 0.25 0.25 0.25 FULL TIME - 310 - FY 05-06 FY 06-07 FY 06-07 FY 07-08 DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED NUMBER JOB TITLE JUVENILE CASE FUND 0.00 1.00 1.00 1.00 202-2013 Juvile Case Clerk 0.00 1.00 1.00 1.00 FULL TIME 1/2 CENT PARKS 0.50 0.50 0.50 0.50 210-1052 Director of Community Services 0.25 0.25 0.25 0.00 210-1052 Pacs Controller 0.00 0.00 0.00 0.25 210-1052 SBW General Manager 1.00 1.00 1.00 1.00 210-1052 Heavy Equipment Operator 1.00 1.00 1.00 1.00 210-1052 Graphics Artist 1.00 2.00 2.00 2.00 210-1052 Field Tech 3.75 4.75 4.75 4.75 FULL TIME 1/2 CENT LIBRARY 2.00 2.00 2.00 2.00 210-1054 Librarian 3.00 3.00 3.00 3.00 210-1054 Librarian Assistants 2.00 2.00 2.00 2.00 210-1054 Office Techs 1.00 1.00 1.00 1.00 210-1054 Secretary 1.00 1.00 1.00 2.00 210-1054 Library Clerk 9.00 9.00 9.00 10.00 FULL-TIME 3.00 3.00 3.00 3.00 210-1054 Librarian Assistants 7.00 8.00 8.00 6.00 210-1054 Library Aide 4.00 3.00 3.00 3.00 210-1054 Library Page 14.00 14.00 14.00 12.00 PART TIME 1/2 CENT ECONOMIC DEVELOPMENT 0.50 0.50 0.50 0.50 210-1081 Director of Eco. Development 0.50 0.50 0.50 0.50 FULL TIME CRIME CONTROL AND PREVENTION DISTRICT 1.00 1.00 1.00 1.00 220-3045 Assistant Police Chief 14.00 15.00 15.00 18.00 220-3045 Senior Police Officer/Police Officer 15.00 16.00 16.00 19.00 FULL TIME UTILITY BILLING 1.00 1.00 1.00 1.00 501-2070 Billing Manager 1.00 1.00 1.00 1.00 501-2070 Office Tech 3.00 3.00 3.00 3.00 501-2070 Utility Billing Clerk 5.00 5.00 5.00 5.00 FULL TIME 0.00 0.00 0.00 1.00 501-2070 Clerk I 0.00 0.00 0.00 1.00 PART TIME RECYCLING 1.00 1.00 1.00 1.00 501-5039 Administrative Secretary 1.00 1.00 1.00 1.00 FULL TIME GEOGRAPHIC INFORMATION SYSTEMS 1.00 1.00 1.00 1.00 501-5076 GIS Manager 0.50 0.50 0.50 0.50 501-5076 Information Services Manager 2.50 2.50 2.50 2.50 501-5076 Computer Support Specialist 4.00 4.00 4.00 4.00 FULL TIME ENGINEERING 0.50 0.50 0.50 0.50 501-8066 City Engineer 0.25 0.25 0.25 0.25 501-8066 Public Works Manager 1.50 1.50 1.50 1.50 501-8066 Senior Civil Engineer 1.00 1.00 1.00 1.00 501-8066 Engineering Technician 2.00 2.00 2.00 2.00 501-8066 Inspector 0.50 0.50 0.50 0.50 501-8066 Administrative Secretary 5.75 5.75 5.75 5.75 FULL TIME WATER PRODUCTION - 311 - FY 05-06 FY 06-07 FY 06-07 FY 07-08 DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED NUMBER JOB TITLE 1.00 1.00 1.00 1.00 501-8071 Dir. of Public Works 0.50 0.50 0.50 0.50 501-8071 Deputy City Manager 0.25 0.25 0.25 0.25 501-8071 Public Works Manager 1.00 1.00 1.00 1.00 501-8071 Public Works Superintendent 1.00 1.00 1.00 1.00 501-8071 Foreman 3.00 3.00 3.00 3.00 501-8071 Field Techs 6.75 6.75 6.75 6.75 FULL TIME 2.00 2.00 2.00 2.00 501-8071 Field Techs 2.00 2.00 2.00 2.00 PART TIME WATER DISTRIBUTION 0.25 0.25 0.25 0.25 501-8072 Public Works Manager 1.00 1.00 1.00 1.00 501-8072 Foreman 8.00 8.00 8.00 8.00 501-8072 Field Techs 9.25 9.25 9.25 9.25 FULL TIME 2.00 2.00 2.00 2.00 501-8072 Field Techs 2.00 2.00 2.00 2.00 PART TIME SEWAGE AND TREATMENT 1.00 1.00 1.00 1.00 501-8073 Water Utilities Superintendent 1.00 1.00 1.00 1.00 501-8073 Foreman 6.00 6.00 6.00 6.00 501-8073 Field Techs 8.00 8.00 8.00 8.00 FULL TIME 3.00 3.00 3.00 3.00 501-8073 Field Techs 3.00 3.00 3.00 3.00 PART TIME METER READING 1.00 1.00 1.00 1.00 501-8077 Field Techs 1.00 1.00 1.00 1.00 FULL TIME NON-DEPARTMENTAL - WATER 0.50 0.50 0.50 0.50 501-9060 City Manager 0.50 0.50 0.50 0.50 501-9060 Assistant City Manager 0.25 0.25 0.25 0.25 501-9060 Director of Eco. Development 0.00 0.50 0.50 0.50 501-9060 Finance Administrator 0.50 0.50 0.50 0.50 501-9060 Purchasing Agent 1.00 1.50 1.50 1.50 501-9060 Accountant 1.00 1.00 1.00 1.00 501-9060 Communications/Marketing MGR. 0.50 0.50 0.50 0.50 501-9060 Office Tech 0.50 0.50 0.50 0.50 501-9060 Purchasing Clerk 1.00 1.00 1.00 1.00 501-9060 Facilities Attendant 1.00 1.00 1.00 1.00 501-9060 Executive Secretary 1.50 1.50 1.50 1.50 501-9060 Admin. Secretary 8.25 9.25 9.25 9.25 FULL TIME 0.50 0.00 0.00 0.00 501-9060 Accountant 1.00 1.00 1.00 1.00 501-9060 Admin. Intern 1.50 1.00 1.00 1.00 PART TIME SERVICE CENTER 1.00 1.00 1.00 1.00 504-5090 Fleet & Facilities Administrator 4.00 4.00 4.00 4.00 504-5090 Mechanics 1.00 1.00 1.00 1.00 504-5090 Fleet & Facilities Coordinator 6.00 6.00 6.00 6.00 FULL TIME - 312 - FY 05-06 FY 06-07 FY 06-07 FY 07-08 DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED NUMBER JOB TITLE DRAINAGE 0.25 0.25 0.25 0.25 510-8029 Public Works Manager 2.00 2.00 2.00 2.00 510-8029 Field Tech 2.25 2.25 2.25 2.25 FULL TIME RECREATION CLASSES 0.33 0.33 0.33 0.33 520-7055 Field Tech 0.33 0.33 0.33 0.33 FULL TIME 3.00 3.00 3.00 3.00 520-7055 Building Attendant 3.00 3.00 3.00 3.00 PART TIME SOFTBALL WORLD 1.00 1.00 1.00 0.50 530-7050 General Manager 0.25 0.25 0.25 0.00 530-7050 Pacs Controller 1.00 1.00 1.00 1.00 530-7050 Leadman 0.33 0.33 0.33 0.33 530-7050 Field Tech 1.00 1.00 1.00 1.00 530-7050 Softball World Supervisor 3.58 3.58 3.58 2.83 FULL TIME 1.00 1.00 1.00 1.00 530-7050 Concession Manager 5.00 5.00 5.00 5.00 530-7050 Gate Attendant/Cashier 11.00 11.00 11.00 11.00 530-7050 Concession Attendant 17.00 17.00 17.00 17.00 PART TIME NON-DEPARTMENTAL - GOLF 0.25 0.25 0.25 0.25 540-7060 Accountant I 1.00 1.00 1.00 1.00 540-7060 General Manager of Golf 1.25 1.25 1.25 1.25 FULL TIME GOLF COURSE MAINTENANCE 1.00 1.00 1.00 1.00 540-7062 Golf Course Superintendent 1.00 1.00 1.00 1.00 540-7062 Asst. Golf Superintendent 1.00 1.00 1.00 1.00 540-7062 Mechanic 3.00 3.00 3.00 3.00 FULL TIME 22.00 22.00 22.00 22.00 540-7062 Greenskeeper 22.00 22.00 22.00 22.00 PART TIME GOLF PRO SHOP 1.00 1.00 1.00 1.00 540-7063 Head Golf Professional 3.00 3.00 3.00 3.00 540-7063 Assistant Golf Pro 0.50 0.50 0.50 0.50 540-7063 Secretary 4.50 4.50 4.50 4.50 FULL TIME 2.00 2.00 2.00 2.00 540-7063 Shop Help 2.00 2.00 2.00 2.00 PART TIME GOLF FOOD AND BEVERAGE - RAVEN'S GRILL 1.00 1.00 1.00 1.00 540-7067 Food & Beverage Manager 1.00 1.00 1.00 1.00 540-7067 Kitchen Manager/Chef 1.00 1.00 1.00 1.00 540-7067 Kitchen Coordinator 1.00 1.00 1.00 1.00 540-7067 Asst Food and Beverage Mgr. 4.00 4.00 4.00 4.00 FULL TIME - 313 - FY 05-06 FY 06-07 FY 06-07 FY 07-08 DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOSED NUMBER JOB TITLE 2.00 2.00 2.00 2.00 540-7067 Head Cook 2.00 2.00 2.00 2.00 540-7067 Asst. Cook 2.00 2.00 2.00 2.00 540-7067 Dishwasher 5.00 5.00 5.00 5.00 540-7067 Wait Staff 3.00 3.00 3.00 3.00 540-7067 Beverage/Cart Staff 1.00 1.00 1.00 1.00 540-7067 Starter Help 1.00 1.00 1.00 1.00 540-7067 Receptionist 1.00 1.00 1.00 1.00 540-7067 Temp Help 17.00 17.00 17.00 17.00 PART TIME GOLF CONFERNCE CENTRE 1.00 1.00 1.00 1.00 540-7068 Conference Center Lead 1.00 1.00 1.00 1.00 540-7068 Conference Centre Coordinator 0.50 0.50 0.50 0.50 540-7068 Secretary 2.50 2.50 2.50 2.50 FULL TIME 3.00 3.00 3.00 3.00 540-7068 Custodian 6.00 6.00 6.00 6.00 540-7068 Banquet Waitstaff 3.00 3.00 3.00 3.00 540-7068 Banquet Bartenders 1.00 1.00 1.00 1.00 540-7068 Banquet Chef 13.00 13.00 13.00 13.00 PART TIME GOLF CART OPERATIONS 5.00 5.00 5.00 5.00 540-7069 Cart & Driving Range Attendants 5.00 5.00 5.00 5.00 PART TIME PARKS AT TEXAS STAR 0.34 0.34 0.34 0.34 550-7078 Field Tech 0.34 0.34 0.34 0.34 FULL TIME 9.00 9.00 9.00 9.00 550-7078 Batting Cage Attendants 9.00 9.00 9.00 9.00 PART TIME HEALTH INSURANCE 0.50 0.00 0.00 0.00 610-5015 Human Resource/Risk Admin. 1.00 1.00 1.00 1.00 610-5015 Claims Adjuster 1.50 1.00 1.00 1.00 FULL TIME WORKER'S COMP/RISK MANAGEMENT 0.50 0.50 0.50 0.50 615-5017 Human Resource/Risk Admin 0.50 0.50 0.50 0.50 FULL TIME - 314 - APPENDICES APPENDIX “A” FINANCIAL TERMINOLOGY BASIS OF ACCOUNTING AND BUDGETING 1) The City’s finances shall be accounted for in accordance with generally accepted accounting principles as established by the Governmental Accounting Standards Board. a) City accounts are organized and operated on the basis of funds, or account groups, each of which is considered a separate accounting entity. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistent with legal and managerial requirements. Funds are grouped in two types: governmental and proprietary fund types. Governmental funds are those through which most governmental functions of the city are financed and include the General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Funds. Proprietary funds operate in a manner similar to private business and include enterprise funds and internal service funds. b) Governmental fund types are those which most governmental functions of the City are financed and include the General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Funds. These funds use the flow of current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting revenues are recognized when susceptible to accrual (i.e. when they are “measurable and available”). “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon thereafter to pay liabilities in the current period. Substantially all revenues are considered to be susceptible to accrual. Revenues from ad valorem taxes, sales taxes, hotel occupancy taxes, franchise taxes, and short-term motor vehicle taxes, recorded in the governmental funds are recognized under the susceptible to accrual concept. License and Permits, charges for service, fines and forfeitures, and miscellaneous revenues are recorded as revenues when received in cash because they generally are not measurable until actually received. Investment earnings are recorded as earned since they are measurable and available. Expenditures are recognized when the related fund liability is incurred, if measurable, except for principal and interest on general long-term debt, which are recorded when due and compensated absences, which are recorded when payable from available financial resources. c) The city utilizes encumbrance accounting for governmental fund types, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriations. d) The City’s proprietary fund types are accounted for on a flow of economic resources measurement focus and use the accrual basis of accounting. Under this method, revenues are recorded when earned and expenses are recorded at the time the liabilities occur. Fund equity (i.e., assets net of liabilities) is segregated into contributed capital and retained earnings components. Proprietary fund and operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net assets. 2) The City’s annual budgets shall be prepared and adopted on a basis consistent with generally accepted accounting principles for all governmental and proprietary funds except the capital projects funds, which adopt a project-length budget. Using these accounts, the revenues and expenditures are budgeted and approved before the beginning of the fiscal year by an ordinance passed by the City Council. Depreciation of fixed assets is not recognized in proprietary fund budgets. All annual appropriations lapse at fiscal year end. 3) The issuance of GASB statement 34 has influenced the creation and reporting of individual funds. GASB 34 essentially mandates dual accounting systems: one for government-wide (i.e. the government as a single entity) reporting and another for individual fund reporting. Under GASB 34 for individual funds, the city will continue utilizing the accounting and budgeting processes as described in paragraphs 1 and 2 of this section. However, because GASB 34 mandates the flow of economic resources measurement focus and accrual basis of accounting for the government- wide reporting, extensive reconciliation must be performed to present aggregated fund information in the government–wide reporting model. Therefore, individual operating funds will be created with the objective of reducing fund to government-wide reconciliation as much as possible. When appropriate, individual funds will be examined as to whether it will be appropriate to account for them as proprietary fund types. Also, the city will limit the use of internal service funds and incorporate the financial transactions of these funds into other governmental funds. -315- FUND RELATIONSHIPS Why all these funds? Where is the money being spent? All legitimate questions. This is not a “shell game.” Picture a city as a large corporation with many small subsidiaries – that is how to follow the funds. See below for a more detailed explanation. FUND/PURPOSE RELATIONSHIP TO OTHER FUNDS GENERAL FUND To account for most operating revenues and expenditures of the City, not specifically required to be reported separately. Provides funding for general City operations or traditional City services. Supports all other fund groups. WATER & SEWER FUND (ENTERPRISE FUND) To account for water and sewer system services. Rates are applied to actual usage. Uses no tax dollars for support. Rates are based on consumption. Billing services provided for other funds. CAPITAL PROJECTS FUND To account for financial resources to be used for the acquisition or construction of major facilities or assets. Receives funding from the General Fund, Water & Sewer Fund, Car Rental Fund, and from the proceeds of the sale of debt instruments for capital improvements. DEBT SERVICE FUNDS To account for the accumulation of resources for, and the payment of, general obligation, certificates of obligation, water and sewer, or drainage long-term debt principal and interest. Funds borrowed for general operations. NOTE: Both Water and Sewer, as well as Drainage Enterprise Funds, pay for their own debt and are not G.O. debt. WORKERS COMP/RISK MANAGEMENT To account for liability and casualty claims as well as workers’ compensation programs. Receives funding from all operating departments, on a per employee basis for compensation and pro rata for liability. HOTEL/MOTEL FUND To account for the operations and expenditures for tourism and related programs of the City, primarily advertising and promotion. Funded from hotel/motel occupancy tax revenues. FLEET MAINTENANCE To account for operating costs and revenues of the Service Center which provides fleet maintenance service to all City Departments. Receives funds from water and sewer fund. DRUG FUND To account for revenues and expenditures of the Police Department activities in conjunction with the Fort Worth DEA Task Force and the DFW Airport DEA Task Force. Receives funding through the forfeiture of assets seized from drug traffickers through efforts of the two DEA Task Forces. Revenue is then utilized for law enforcement in our community. INSURANCE & BENEFITS To account for the revenues and expenditures for the City’s health insurance claims for all employees and retirees. Receives funding from all operating departments, on a per employee basis. Π Π Π Π Π Π Π -316- Π Π FUND/PURPOSE RELATIONSHIP TO OTHER FUNDS EQUIPMENT REPLACEMENT To account for the accumulation of funds planned to be used for replacement of vehicles. Allows for level of expenditures for these costly assets. Funding is provided annually by all users planned whereby they pay a lease fee to this fund based on a calculation of depreciable value. Sale of auction equipment is reported here. PROGRAMS & SPECIAL EVENTS To account for operating revenues and expenditures of the City’s recreational program and events. Funded from various athletic and special events, recreation class fees, etc. ARBOR DAZE FUND To account for revenues and expenditures of the City’s annual Arbor Daze festival. Funded from business sponsorships, booth rental, ticket sales, souvenir sales, plant sales, etc. DRAINAGE UTILITY To account for acquisition, operation, and maintenance of the City’s drainage utility system. Uses no tax dollars for support. Funded primarily by user charges. GOLF COURSE FUND To account for revenues for the Texas Star Golf Course and Conference Centre. Revenues generated from green fees, cart rentals, membership dues, pro shop sales, restaurant sales, and conference centre rentals. HALF CENT SALES TAX To account for proceeds of half cent sales tax for economic development, library and parks, per referendum. Funds mandated for economic development, library and parks by half-cent sales tax proceeds. CRIME CONTROL & PREVENTION DISTRICT (CCPD) To account for ¼ cent sales tax for the revenues and expenditures for CCPD. Receives funding from sales tax collections for CCPD. SOFTBALL WORLD To account for revenues for Softball activity as well as for bond revenues. Revenues generated from tournaments, league fees, pro shop sales, and concessions. ATHLETIC COMPLEX To account for revenues for Athletic Complex as well as for bond revenues. Revenues received from recreational league fees and use of facilities. CAR RENTAL TAX To account for proceeds from a 5% tax on the short-term rental of motor vehicles . Revenues received from car rental facilities for the short-term rental of passenger cars, vans, SUV’s and light trucks. Funds used for any governmental purpose. Π Π Π Π -317- Π Π Π Π Π Π - 318 - GLOSSARY OF TERMS Accounts Payable: A liability account reflecting amount of open accounts owed to private persons or organizations for goods and services received by a government (but not including amounts due to other funds of the same government or to other governments). Accounts Receivable: An asset account reflecting amounts owed to open accounts from private persons or organizations for goods or services furnished by the government. Accrual Accounting: Recognition of the financial effects of transactions, events, and circumstances in the period(s) when they occur regardless of when the cash is received or paid. Activity: A service performed by a department or division. Ad Valorem Tax: All property, real, personal, mixed tangible, intangible, annexations, additions, and improvements to property located within the taxing units jurisdiction which are subject to taxation on January 1 of the current fiscal year. Each year, following the adoption of the budget ordinance, the City Council sets the ad valorem tax rate and the levy for the fiscal year beginning October 1 and continuing through the following September 30. Additional Sales Tax: Euless citizens approved a 1/4 sales tax addition in FY96 for collection during FY97 to reduce ad valorem tax rates within the City. Amortization: Payment of principal plus interest over a fixed period of time. Appraised Value: The market value of real and personal property located in the City as of January 1 each year, as determined by the Tarrant Appraisal District. Appropriation: An authorization made by the legislative body of a government, which permits officials to incur obligations against and to make expenditures of governmental resources. Specific appropriations are usually made at the fund level and are granted for a one-year period. Appropriation Ordinance: The official enactment by the legislative body establishing the legal authority for officials to obligate and expend resources. Assessed Valuation: A valuation set upon real estate or other property by a government as a basis for levying taxes. Assets: Resources owned or held by the City which has monetary value. Arbitrage: The interest earnings derived from invested bond proceeds or debt service fund balances. Balance Sheet: The basic financial statement, which discloses the assets, liability, and equities of an entity at a specific date in conformity with General Accepted Accounting Principles. Balanced Budget: Annual financial plan in which expenses do not exceed revenues. Baseline: The amount necessary to provide the same level of services as in the prior year. Bond: A written promise to pay a specified sum of money, called the face sum of money, called the principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Budget: The City's financial plan for a specific fiscal year that contains an estimate of proposed expenditures and the proposed means of financing them. Budget Calendar: Schedule of key dates which the City follows in the preparation and adoption of the budget. Budget Document: Instrument used by the budget-making authority to present a comprehensive financial plan of operations to the City Council. Budgetary Control: The control or management of the organization in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues. Budget Manager: The individual in a specific department who is responsible for compiling budget information, assembling it in the proper format, presenting the information, and administering the department budget during the fiscal year. Capital: Any major non-recurring expenditure or expenditure for facilities, including additions 319 or major alterations, construction of highways or utility lines, fixed equipment, landscaping or similar expenditures. Cash Basis: A basis of accounting under which transactions are recognized when cash changes hands. CDBG: Acronym for the Community Development Block Grant, federal funds made available to municipalities specifically for community revitalization. administered by Tarrant County. Certificates of Obligations (CO’s): Similar to general obligation bonds except certificates require no voter approval. City Charter: The document of a home rule city similar to a constitution, which establishes the City’s government structure and provides fro the distribution of powers and duties among the various branches of government. City Council: The Mayor and six council members collectively acting as the legislative and policymaking body of the city. Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services: The costs related to services performed for the City by individuals, businesses, or utilities. Cost: The amount of money or other consideration exchanged for property or services. Cost may be incurred before money is paid; that is, as soon as liability is incurred. Current Assets: Those assets which are available or can be made readily available to finance current operations or to pay current liabilities. Those assets which will be used up or converted into cash within one year. Some examples are cash, temporary investments, and accounts receivable collected within one year. Current Liabilities: Debt or other legal obligation arising out of transactions in the past which must be liquidated, renewed, or refunded within one year. Debt Service Fund: A fund used to account for the moneys set aside for the payment of interest and principal to holders of the City's general obligation and revenue bonds, the sale of which finances long-term capital improvements, such as facilities, streets and drainage, parks and water/wastewater systems. Delinquent taxes: Taxes remaining unpaid on or after the date on which a penalty or nonpayment is attached. Department: A functional unit of the City containing one or more divisions or activities. Depreciation: Change in the value of assets (equipment, buildings, etc. with a useful life of 5 years or more) due to the use of the asset. Effective Tax Rate: A rate which generates the same amount of revenues from property which is taxed in both years. Encumbrances: Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. When paid, the encumbrance is liquidated. Enterprise Fund: A fund established to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Excess Fund Balance: The excess of a fund’s current assets over its current liabilities and required reserve limits. Exempt: Personnel not eligible to receive overtime pay and who are expected to work whatever hours are necessary to complete their job assignments. Expenditures: The cost of goods received or services rendered whether cash payments have been made or encumbered. Fiscal Year: A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the result of its operations. The City of Euless’ fiscal year begins each October 1st and ends the following September 30th. 320 Fixed Assets: Assets of a long-term character, which are intended to continue to be held or used, such as land, buildings, improvements other than buildings, machinery, and equipment. Franchise: A special privilege granted by the government permitting the continuing use of public property, such as city streets, and usually involving the elements of monopoly and regulation. FTE: Acronym for full time equivalent, a measurement of staffing. One FTE is a 40 hours per week employee. A part-time position working 20 hours per week, or a temporary full- time position working six months would be ½ FTE. Fund: A fiscal and accounting entity with a self- balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Accounting: A governmental accounting system that is organized and operated on a fund basis. Fund Balance: The excess of a fund's current assets over its current liabilities, sometimes called working capital or fund equity. A negative fund balance is often referred to as a deficit. GAAP: Acronym for Generally Accepted Accounting Principles, which is the standard framework of guidelines for financial accounting. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions and in the preparation of financial statements. GASB: Acronym for Government Accounting Standards Board, an independent, non-profit agency responsible for the promulgation of accounting and financial reporting procedures for governmental entities. GC ISD: Acronym for the Grapevine Colleyville Independent School District, the local independent school district, with board members elected to provide administration for schools in the cities of Grapevine, Colleville, and Euless. The school district has a separate tax office which assesses and collects taxes for operation of the elementary and secondary schools. Note: Some Euless residents in the southern part of Euless attend school in the HEB ISD. General Fund: The fund used to account for all financial resources except those required to be accounted for in another fund. The General Fund is tax supported. General Obligation Bonds: Bonds for the payment of which the full faith and credit of the issuing government are pledged. The bonds are paid by revenue provided from real property which is assessed through the taxation power of the local governmental unit. Bonds must have voter approval. Governmental Funds: The funds through which most governmental functions typically are financed. The acquisition, use, and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds). Grant-Funded Program: Any program requiring any amount of State and/or Federal funds. Goal: The purpose toward which an endeavor is directed; and objective. H-E-B ISD: Acronym for the Hurst-Euless- Bedford Independent School District, the local independent school district, with board members elected to provide administration for schools in the cities of Hurst, Euless and Bedford. The school district has a separate tax office which assesses and collects taxes for operation of the elementary and secondary schools. Note: Some Euless residents in the northern part of Euless attend school in the Grapevine- Colleyville Independent School District due to the close proximity of their homes to those schools. Homestead Exemption: A deduction from the total taxable assessed value of owner occupied property. The exemption in Euless is 20% with an additional $35,000 for disabled and senior citizens. Infrastructure: The underlying permanent foundation or basic framework. 321 Internal Service Fund: A fund used to account for the financing of goods or services provided by one City department or cost center to other departments, on a cost-reimbursement basis. Investments: Securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. Levy: To impose taxes, special assessments, or service charges for the support of city services. Maintenance: The upkeep of physical properties in condition for use or occupancy. Examples are the inspection of equipment to detect defects and the making of repairs. Mission: An inner calling to pursue an activity or perform a service. Modified Accrual Accounting: Accounting system in which revenues are recognized and recorded in the accounts when they are measurable, available, and collectible in the fiscal year. Non-departmental: Department to budget expenses that benefit the fund as a whole rather than a particular department within the fund. Non-exempt: Personnel eligible to receive overtime pay when overtime work has been authorized or requested by the supervisor. Objective: Something worked toward or striven for; a goal. Operating Budget: Plan for current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of the City are controlled. The use of annual operating budgets is required by State law. Operating Expenditure: Expenditure on an existing item of property or equipment that is not a capital expenditure. Ordinance: A formal legislative enactment by the governing body of the municipality. If it is not in conflict with any higher form of law, such as state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it apples. The difference between an ordinance and a resolution is that the latter requires less legal formality and has lower legal status. Revenue raising measures such as the imposition of taxes, special assessments and service charges, usually require ordinances. P-Cards: Acronym for procurement card. A city-issued credit card which allows employees to make small purchases in a cost effective manner. Performance Measures: Specific quantitative measures of work performed within an activity or program. They may also measure results obtained through an activity or program. Personal Services: The costs associated with compensating employees for their labor. Proprietary Funds: Operation that operates like a private operation, in which services are financed through user charges and expenditures include the full cost of operations. Public Hearing: The portions of open meetings held to present evidence and provide information on both sides of an issue. Purchase Order (PO): A document authorizing the delivery of specified merchandise or the rendering of certain services. PVC: Acronym for polyvinyl chloride, a plastic compound used for water and sewer pipes. Reimbursement: Repayment to a specific fund for expenditures incurred or services performed by that fund to or for the benefit of another fund. Reserve: An account used to indicate that a portion of fund resources is restricted for a specific purpose, or is not available for appropriation and subsequent spending. Revenues: All amounts of money received by a government from external sources other than expense refunds, capital contributions, and residual equity transfers. ROW: Acronym for right-of-way. 322 Sales Tax: A general “sales tax” is levied on persons and businesses selling merchandise or services in the city limits on a retail basis. The categories for taxation are defined by state law. Monies collected under authorization of this tax are for the use and benefit of the city. Special Assessment: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. Supplemental Request: A request to budget an activity at a level above current service levels in order to achieve increased or additional objectives. These expenditures are on going in nature. Supplies: A cost category for minor items (individually priced at less than $5,000) required by departments to conduct their operations. Tax Rate: A percentage applied to all taxable property to raise general revenues. It is derived by dividing the total tax levy by the taxable net property valuation. Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property in the city. The list is provided to the city by Tarrant Appraisal District. Taxable Value: Estimated value of taxable property to which the ad valorem tax rate is applied. Taxes: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. TCEQ: Acronym for Texas Commission on Environmental Quality, a state agency which enforces federal and state environmental laws. TMRS: Acronym for the Texas Municipal Retirement System, a pension plan for employees of member cities within the State of Texas. TXDOT: Acronym for the Texas Department of Transportation, a state government agency responsible for administering capital grants for street repairs within the City of Euless. User Charges: The payment of a fee for direct receipt of a public service by the party benefiting from the service. Working Capital: Budgeted working capital is calculated as a fund’s current assets less current liabilities and outstanding encumbrances. The term is used to indicate unencumbered fund balances in enterprise funds such as utility, golf course, Softball World and the Parks at Texas Star. APPENDIX “B” ORDINANCES APPENDIX “C” MULTI-YEAR FINANCIAL PLAN APPENDIX MULTI-YEAR FINANCIAL PLAN OTHER INFORMATION APPENDIX “D” WORKSHEETS INDEX ANNUAL OPERATING BUDGET FISCAL YEAR ENDING SEPTEMBER 30, 2008