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HomeMy WebLinkAboutCity of Euless Annual Operating Budget FY2010CITY OF EULESS ANNUAL OPERATING BUDGETANNUAL OPERATING BUDGET FISCAL YEAR ENDING SEPTEMBER 30,2010 201 N. ECTOR DRIVE201 N. ECTOR DRIVE EULESS, TEXAS 76039EULESS, TEXAS 76039 PHONE (817) 685PHONE (817) 685--16261626()() FAX (817) 685FAX (817) 685--14591459 www.eulesstx.govwww.eulesstx.gov 201 N. ECTOR DRIVE EULESS, TEXAS 76039 PHONE (817) 685-1626 FAX (817) 685-1459 www.eulesstx.gov FISCAL YEAR ENDING SEPTEMBER 30, 2009 ANNUAL OPERATING BUDGET FISCAL YEAR ENDING SEPTEMBER 30,2010 CITY OFFICIALS MARY LIB SALEH, MAYOR Tim Stinneford, Council Member — Place One, Mayor Pro Tem Leon Hogg, Council Member — Place Two Linda Martin, Council Member — Place Three Donna Mickan, Council Member — Place Four Glenn Porterfield, Council Member — Place Five Perry Bynum, Council Member — Place Six Gary McKamie, City Manager Loretta Getchell, Deputy City Manager FY2009-2010 i                       ii 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 Watson Clyde Cullum Council Member Leon Hogg Civil Service Commission Carla Shields Jimmy Payton Robert Bouse Bobby Baker, Alt. Crime Control & Prevention District Ron Shields Donald Martin Iris Elliott Mayor Mary Lib Saleh Council Member Glenn Porterfield Council Member Perry Bynum Council Member Leon Hogg Euless Development Corporation Sonja Adams Wayne Marrs Carmen Deithloff Mayor Mary Lib Saleh Council Member Linda Martin Council Member Glenn Porterfield Mayor Pro Tem Tim Stinneford Historical Preservation Committee Leah Bennett David Brown Doris Brown Doyle Brown Dan Burger Michele Burger Bill Byers Joe Cannon Weldon Cannon Dan Clark Barbara Collier Iris Elliott Susan Ellis Gary Fieldsend Betty Fuller Troy Fuller Beth Gathings James Gathings Helen Gleghorn Bill Golden Helen Lightbody Norma Lively Don Martin David Massey Veva Lou Massey Shirley Mercer Donna Mickan Iva Nail Robert Nail Helen Payton Faye Stinneford Sue Stover Thomas Stover Helen Voss Glenn Walker Ralph Williamson Mavy Trigg Wright Industrial Development Authority Mayor Mary Lib Saleh Council Member Glenn Porterfield Mayor Pro Tem Tim Stinneford Council Member Leon Hogg Council Member Perry Bynum Council Member Donna Mickan Council Member Linda Martin Library Board Betty Fuller Marcia Brown Mike McGehee Christopher McAllister Barney Snitz Adriane Weinstein Beverly Leake, Alt. Priscilla Cauley, Alt. Parks and Leisure Services Board Eric Owens John Raab Randy Jones Carroll Scott Jeremy Tompkins Alex Horton Johnson Obamehinti, Alt. Darrell Knobloch, Alt. Planning and Zoning Commission George Zahn Monty Huffman LuAnn Portugal Richard McNeese Andy Bearden Troy Mennis Tony May Zoning Board of Adjustment Robert Wooldridge Bryon DeVries Harry Zimmer Ruby Anne Crites Steven Ellis David Brown, Alt. HEB Teen Court Advisory Board Petelo Vakauta Charles Cinquemani Kay Goad, Alt. Mary Shepherd, Alt. Council Member Donna Mickan, Liaison Other 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 Donna Mickan HURST-EULESS-BEDFORD ECONOMIC DEVELOPMENT FOUNDATION Council Member Linda Martin, Liaison iv TABLE OF CONTENTS 2009-2010 OPERATING BUDGET Title Description Page No. CITY OFFICIALS i GFOA DISTINGUISHED BUDGET PRESENTATION AWARD iii BOARDS AND COMMISSIONS iv BUDGET MESSAGE, INTRODUCTION & OVERVIEW œTAB 1 Budget Message City Manager's message highlighting major accomplishments 1 – 14 The City of Euless, Texas Welcome to a look at the City of Euless - brief physical description of the area 15 – 18 Mission Statement 19 Fiscal Year 2009-2010 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 œTAB 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/Working Capital Analysis of changes in fund balance 42 Fund Balance Summary Summary of Operating and Capital Funds 43-49 Where does the money come from? Listing of all operational funds, with pie charts illustrating proportion of each to the total income 50 Where does the money go? Listing of all operational funds, with pie charts illustrating proportion of each to the total expenditures 51 Operating Budget Summary - Revenues Bar graph of combined fund revenues for past 5 years plus brief explanation 52 Operating Budget Summary – Expenditures Bar graph of combined fund expenditures for past 5 years plus brief explanation 53 Monthly Service Charges Summary of utility charges, and key fiscal points 54 Title Description Page No. General Fund Revenue Sources Listing of revenue sources, with pie chart showing proportion of each to total revenues 55 General Fund Revenue Assumptions Assumptions utilized for FY2010 budget 56 General Fund Multi-Year Analysis General Fund five-year analysis 57 Cost of City Services One-page comparison of monthly costs of services incurred by citizens 58 Average Residential Value History & Typical Tax Bill Graph illustrating variations in property values since 1998, per Tarrant County Appraisal District, plus tax calculations for 3 categories of homes 59 Property Taxes Estimated Revenues FY2010 and proposed fund distribution 60 Average Homeowner Overlapping property tax liability with pie showing percentage of taxes for schools, colleges, hospitals, and county 61 Property Taxes, Rates Historical property rates - direct and overlapping 62 Property Tax Revenues Year to Date Collection Review Detail of monthly property tax revenues collected 63 Summary of Sales Tax Revenues Summary of General Fund Sales Tax Revenues and Additional ¼¢ to reduce property tax 64-65 Municipal Court Revenues History of revenues for 3 years 66 Municipal Court, Case Volume Review of 3 year case load, appeals, and graph illustrating in case load 67 Summary of Gross Receipts Revenues Fees from public utilities, actual vs. budget 68 Development Revenue Summary Graph and data comparing 3 years revenue 69 General Fund Expenditure Sources Details of departmental expenditures plus pie chart 70 General Fund Expenditures Per Capita Expenditure table by department with Consumer Price Index comparisons 71 General Fund Departmental budgets with breakdown of Personnel, Operations, Capital and Transfers. 72 General Fund Expenditures-Multi Year Comparison Multi-Year Comparison – Graph 73 Water & Wastewater Revenue Sources Details and pie chart showing sources of revenues in the Water & Wastewater Fund 74 Water & Wastewater Revenue Assumptions Assumptions utilized for FY2010 budget 75 Water & Wastewater Expenditure Sources Details and pie chart showing expenditures in this fund 76 Water & Wastewater Fund Departmental budgets with breakdown of Personnel, Operations, Capital, and Transfers. 77 Water & Wastewater Expenditures Multi-Year Comparison – Graph 78 All Other Enterprise Operating Funds Summary of budgets for other enterprise funds, revenues and expenditures 79 Special Revenue Operating Funds Summary of budgets for special revenue, revenues and expenditures 80 Title Description Page No. Summary of Sales Tax Summary of half cent sales tax and Crime Control and Prevention (1/4¢ sales tax) 81-82 Short-Term Motor Vehicle Rental Tax Summary of Short-Term Motor Vehicle Rental Tax 83 Internal Service Operating Funds Summary of budgets for internal service funds, revenues and expenditures 84 Debt Service Operating Funds Summary of budgets for debt service funds, revenues and expenditures 85 GENERAL FUND œTAB 3 General Fund Summary 86 Administration Chart 87 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 88-89 Administration 90-91 City Secretary’s Office 92-93 Communications/Marketing 94-95 Information Services 96-97 Human Resources 98-99 Facility Maintenance 100-101 Library 102-103 Finance Department Chart 104 Finance Administration 105-106 Municipal Court of Record 107-108 Accounting 109-110 Purchasing 111-112 Police Department Chart 113 Police Administration 114-115 Police Patrol 116-117 Police Criminal Investigation Division 118-119 Police Service 120-121 Police Detention 122-123 Police - Emergency Management 124-125 Fire Department Chart 126 Fire Marshal's Office 127-128 Fire Department Administration 129-130 Fire – Suppression/Emergency Medical Service 131-132 Development Chart 133 Planning 134-135 Inspection Services 136-137 Environmental Health 138-139 Title Description Page No. Parks & Community Services Chart 140 Recreation 141-142 Parks 143-144 Swimming Pools 145-146 Projects & Special Events 147-148 Recreation Administration 149-150 Public Works Chart 151 Street Maintenance 152-153 Animal Control 154-155 City Engineer 156-157 Non-Departmental Chart 158 Non-Departmental, General Fund 159-160 Betterment Fund 161-162 Legal Services 163 ENTERPRISE FUNDS œTAB 4 Enterprise Fund Summary 164 Water Department Chart 165 Utility Billing Office 166-167 Public Works Chart 168 Engineering 169-170 Water Production 171-172 Water Distribution 173-174 Wastewater & Treatment 175-176 Meter Reading 177-178 Non-Departmental Chart 179 Recycling 180-181 Geographical Information Systems (GIS) 182-183 Non-departmental, Water & Wastewater 184-185 Non-departmental, Legal Services, Water & Wastewater Fund 186 Fleet Services 187-188 Drainage Utility Maintenance 189-190 Recreation Classes 191-192 Arbor Daze Festival 193-194 Texas Star Golf Course Non-departmental 195-196 Texas Star Golf Course – Maintenance 197-198 Texas Star Golf Course – Pro Shop 199-200 Texas Star Golf Course Food & Beverage 201-202 Texas Star Golf Course Conference Center Operations 203-204 Golf Course – Cart Operations and Driving Range 205-206 Texas Star Sports Complex 207-208 Title Description Page No. SPECIAL REVENUE FUNDS œTAB 5 Special Revenue Fund Summary 209 Parks and Community Services Hotel/Motel Fund 210-211 Euless Development Corporation Operations 212-213 Euless Development Corporation – Parks 214-215 Euless Development Corporation - Library 216-217 Euless Development Corporation - Economic Development 218-219 Crime Control & Prevention District 220-221 Car Rental Tax 222-223 INTERNAL SERVICE FUNDS œTAB 6 Internal Service Fund Summary 224 Vehicle and Equipment Replacement Fund 225-226 Benefits and Insurance 227-228 Risk Management, Safety and Liability Insurance 229-230 Workers' Compensation Insurance 231-232 CAPITAL IMPROVEMENT PROGRAM œTAB 7 Note: Details of current and future Capital Projects are published under separate cover Capital Projects Fund Summary 233 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 235-237 Current Capital Projects Funds Brief description of various capital improvement funds 238 Capital Improvement Program Brief description of the capital improvement program 239 Fund Balance Summary Summary of Capital Improvement Funds 240-242 Proposed & Unfunded – Sorted by Type Summary of Proposed Projects with estimated costs and proposed method of financing 243-246 Proposed Projects – Priority A Itemized list of proposed projects with a brief description, justification, and operating and maintenance impact of each. 247-249 Summary of Funded Projects Summary of appropriations and amendments, extensions, and estimated project costs upon completion. 250-251 Funded Projects – Additional Information Itemized list of funded projects with a brief description, justification, and operating and maintenance impact of each. 252-268 Title Description Page No. DEBT SCHEDULES œ TAB 8 Debt Fund Summary 269 Introduction to Debt 270-271 Long Range Issuance Schedules and Bond Rating History 272 Annual Debt Service Graph summarizing total annual debt service requirements 273 General Obligation & C.O. Bonds Composition of Debt Service Graph summarizing the general obligation bonds 274 General Obligation Bonds, Series, 2001 Debt Service Schedules 275 Tax and Waterworks and Sewer System, Revenue Certificates of Obligation Limited Pledge, Series 2001 Debt Service Schedules 276 General Obligation Bonds, Series 2003 Debt Service Schedules 277 Tax & Waterworks and Sewer System (Surplus) Revenue Certificates of Obligation, Series 2004 Debt Service Schedules 278 General Obligation Refunding Bonds, Series 2004A Debt Service Schedules 279 General Obligation Series 2005 Debt Service Schedules 280 General Obligation Series, 2006 Debt Service Schedules 281 Taxable C.O.’s (Self -Supporting) Composition of Debt Service Graph summarizing debt service requirements 282 Tax & Waterworks and Sewer System (Limited Pledge) Revenue Certificates of Obligation, Series 2000 Debt Service Schedules 283 Composition of Golf/Softball GO Bonds Graph summarizing debt service requirements 284 General Obligation Refunding Bonds, Series 2004-Golf Debt Service Schedules 285 General Obligation Refunding Bonds, Series 2004-Softball Debt Service Schedules 286 Composition of Debt Service – Water & Sewer Revenue Bonds Graph summarizing debt service requirements 287 Waterworks & Sewer System Revenue Bonds, Series 2004 Debt Service Schedules 288 Waterworks & Sewer System Revenue Bonds, Series 2006 Debt Service Schedules 289 Composition of Drainage Utility Bonds Graph, Summary of debt service requirements 290 Municipal Drainage Utility System Revenue Bonds, Series 2001 Debt Service Schedules 291 Composition of Sales Tax Revenue Bonds Graph, Summary of Debt Service requirements 292 Euless Development Corporation, Sales Tax Bonds, Series 2002 Debt Service Schedules 293 Euless Development Corporation, Sales Tax Bonds, Series 2006 Debt Service Schedules 294 Title Description Page No. HUMAN RESOURCES œ TAB 9 Personnel Counts Personnel statistics by departments and funds 295 Personnel Counts by Fund Personnel Counts by Fund 296 Personnel Counts by Department Full Time and Part Time by Department and Division 297-303 APPENDICES œ TAB 10 FINANCIAL TERMINOLOGY APPENDIX A Basis of Accounting and Budgeting 304 Fund Relationships Brief description of funds, their purpose and relationship to other funds 305-306 Glossary of Terms 307-311 ORDINANCES APPENDIX B Budget, Ordinance Ordinance whereby City Council adopts the budget recommended by staff 312-314 Tax Rate Ordinance Ordinance whereby City Council sets the property tax rate for the fiscal year 315-317 Tax Roll Ordinance Ordinance whereby City Council adopts the tax roll and appraised values presented by the Tax Assessor-Collector 318-319 MULTI-YEAR FINANCIAL PLAN APPENDIX C Multi-Year Financial Plan Brief Description of assumptions and procedures used in the multi-year financial plan 320-323 General Fund Executive Summary Highlights assumptions made in the 5-year General Fund operating plan. 324 General Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 325 General Fund Revenue Assumptions Assumptions utilized for 5-year financial plan. 326 General Obligation Debt Service Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 327 Half Cent Sales Tax Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 328 Crime Control & Prevention District Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 329 Short-Term Motor Vehicle Tax Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 330 Water & Wastewater Executive Summary Highlights assumptions made in the 5-year Water & Wastewater Operating Plan 331 Title Description Page No. Water & Wastewater Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 332 Water & Wastewater Revenue Assumptions Assumptions utilized for 5-year operating plan 333 Water & Wastewater Debt Service Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 334 Service Center Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 335 Drainage Utility Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 336 Golf Course Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 337 Texas Star Sports Complex Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 338 Health Insurance Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 339 Equipment Replacement Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 340 Other Information Includes supplemental request, capital requests, fleet transfer and projected vehicle/equipment replacement for the next five years, sorted by the City Manager recommendation and funded, recommended and unfunded, and other items requested 341-356 WORKSHEETS APPENDIX D Effective Tax Rate Worksheet Calculation of effective tax rate 357-362 Notice of Public Hearing and vote on Property Tax Rate 363-364 Capital and Supplemental Requests and Improvement Projects 365 Capital Requests by Fund 366 Supplemental Requests by Fund 367 INDEX FISCAL YEAR ENDING INTRODUCTION October 1, 2009 Honorable Mayor Mary Lib Saleh City Council: Tim Stinneford, Place One, Mayor Pro Tem Leon Hogg, Place Two Linda Martin, Place Three Donna Mickan, 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 City of Euless, Texas Annual Operating and Capital budgets for the fiscal year beginning October 1, 2009 and ending September 30, 2010 are presented for your review. The Fiscal Year 2009-10 budget, as presented, continues to provide quality services to citizens, customers, and community partners. The City of Euless has achieved many accomplishments over the last year. This budget reflects the positive financial condition of the City and meets the City’s mission to: Provide our citizens the most efficient services possible to protect and enhance the quality of life through planning and visionary leadership. The City accomplishes this mission through the utilization of sound fiscal policy directives, a conservative approach in revenue and expenditure forecasting and a continued effort to develop and enhance revenue sources. For 2009-10, the City’s budget provides for continued programs and services, while maintaining a tax rate of $0.47 per $100 valuation. Several factors continue to ensure the strength of the City’s budget, including: œ Strategic planning for realization of long-term as well as short-term goals, œ Fiscal management to monitor revenues, expenditures, and economic conditions to identify and address risks, œ The quarter percent (1/4¢) sales tax for crime control and prevention purposes, which funds several public safety positions, œ The half percent (1/2¢) sales tax which provides funding for economic development, library and park projects, œ Moderate development and stable property values, and œ Sustaining sales tax revenues in a recessionary environment. 1 FY2009 ACCOMPLISHMENTS The accomplishments highlighted below reflect the City’s achievement of several stated goals: œ Promote a culture that builds confidence and promotes harmony between citizens, elected officials and city staff; specifically, the City held town hall meetings, a water conservation forum, various neighborhood meetings, and participated in several national night out events, as well as, many community events throughout the year to encourage open dialogue between residents, elected officials and city staff regarding needs within the community. œ Continue the long-standing emphasis on providing a safe community through quality Fire and Police Service; specifically, the fire department achieved a Class 1 ISO (Insurance Service Organization) rating. Euless is the 10th city in the State of Texas to achieve this prestigious rating. This achievement will allow both commercial businesses and residents to benefit financially from decreased fire insurance premiums. The police department has placed renewed emphasis on community policing with various new and enhanced programs. œ Provide for a competitive salary and benefit plan to retain a quality work force; specifically, the 2009 budget provided for the continuation of a step plan for non-exempt and public safety employees and provided a competitive merit increase for exempt employees to ensure salaries remain competitive with surrounding cities. œ Provide the most efficient services possible to citizens; specifically, the City streamlined several processes to provide more convenient services to citizens. The City offers several online services including citation payments, utility bill payments, animal registration, and an employment application system. œ Seek grant funding for qualified projects; specifically, the police department continued to receive overtime grants for traffic enforcement programs. The City department participated in the CDBG grant program with Tarrant County and received funding for the design of a new senior citizen center and water and wastewater line repairs within the City. The library received the Lone Star Library Grant from the State of Texas which funded additional services to the library patrons. œ Maintain and construct municipal facilities and infrastructure in accordance with the Capital Improvement Plan; specifically, the City continued the annual street overlay, street light, and sidewalk maintenance program, and continued to make improvements to drainage channels. Additionally, the city completed the expansion and remodel of the Texas Star Conference Centre, installed lighted street signs along North Main Street, reconfigured the intersection at West Pipeline Road and SH10, repaired the intersection at Industrial Boulevard and SH183, and replaced several water and wastewater mains throughout the city. œ Promote continued development of vacant tracts with quality development and renew emphasis on business retention; specifically, the city revised the incentive agreement with Redi-Mix Concrete to include a long-term commitment and began construction of a new regional corporate headquarters facility on North Main Street. Quik Trip Inc. built a regional headquarters facility on a vacant tract along Industrial Boulevard and opened a third retail site within the City. Additionally, the City welcomed the opening of two new quality hotels and several new retail sites which were located on vacant tracts adjoining some of the most heavily traveled thoroughfares. œ Promote a long-range Community Revitalization Plan; specifically, the City continued landscaping and monument sign projects along the major thoroughfares and medians, which significantly improved the aesthetics of the major thoroughfares and entrances throughout the City. The City also partnered with Tarrant County and local churches to renovate qualifying homes in the community through the Euless Revitalization Program. As mentioned in the mission statement above, Euless strives to “enhance the quality of life” for citizens. During the past year, the City of Euless was named one of the Best Places to Raise Your Kids by BUSINESSWEEK MAGAZINE. Cities that made the rankings had the best blend of safety, affordability, and school performance. The City also received the “Playful City USA” distinction for its commitment to 2 providing safe and accessible play spaces and promoting active family lifestyles through the many special events offered in the city parks. These recognitions symbolize the City’s efforts to enhance the quality of life for our residents. As the next fiscal year begins, the budget becomes the plan to assist in achieving the goals that will lead the City to meeting the mission as set forth by the City Council. BUDGET GUIDANCE This budget document is the product of several months of intensive effort involving all departments and staff. Preparing the budget for Fiscal Year 2009-10 required careful consideration of all revenues and expenditures. The unsettled economy, which has significantly impacted revenues, has been the primary influence on the departmental operating budgets over the past year. After the economic downturn, the City implemented a plan to guard against financial instability. The plan emphasized budgetary discretion for hiring part-time and vacant positions, and purchasing major capital items. During FY2008-09, several positions were eliminated through a voluntary retirement program and a reduction in workforce, baseline spending levels were reduced, and many capital purchases were frozen. As the 2009-2010 fiscal year begins, the city’s budget is equipped to accomplish these fiscal management objectives while maintaining quality services and programs that Euless citizens have come to enjoy. The City maintains a strong property tax base; healthy reserves; innovative leadership; strong community partners; and excellent City services. Although retail growth has increased the sales tax base, this revenue source is volatile and creates budgetary pressure during slower economic periods. The City’s conservative approach to revenue projections is important in maintaining a strong financial position. While we expect recovery in FY2009-10 to be slow, the City’s future remains optimistic due in large part to the visionary leadership of the Mayor and City Council. The City will continue to provide award-winning programs and excellent services to citizens. As resources allow, service enhancements may also be initiated. With the help of community partners such as citizens, businesses, volunteers, Tarrant County, DFW Airport, the school districts, neighboring cities, and the loyal and dedicated employees of Euless, the City can capitalize on opportunities and continue to build a vibrant community. GOALS AND OBJECTIVES The 2009-2010 budget continues to reflect the City Council’s conservative fiscal policy direction. The major short-term objectives of the budget process each year are to 1) continue all existing services for citizens, 2) maintain a competitive employee compensation package; 3) preserve appropriate reserve levels in accordance with the City’s fiscal policies on pages 33-39; 4) identify cost savings measures, 5) provide funding to implement the City Council’s strategic plans while considering the impact on the City’s tax rate and 6) provide for appropriate levels of staffing as shown in the following table. FY06 Actual FY07 Actual FY08 Actual FY09 Budgeted FY09 Estimated FY10 Funded General Fund -FT 266.50 272.50 276.25 276.25 276.25 268.84 General Fund -FT 58.50 58.00 58.00 58.00 58.00 51.00 Enterprise Funds -FT 77.25 77.25 77.00 79.00 79.00 75.08 Enterprise Funds -PT 96.50 96.00 97.00 95.00 95.00 87.00 Special Revenue -FT 28.25 31.25 35.25 35.25 35.25 34.58 Special Revenue -PT 14.00 14.00 12.00 12.00 12.00 10.00 Internal Service -FT 2.00 2.00 1.50 1.50 1.50 1.50 Internal Service -PT 0.00 0.00 0.00 0.00 0.00 0.00 Total -FT 374.00 383.00 390.00 392.00 392.00 380.00 Total -PT 169.00 168.00 167.00 165.00 165.00 148.00 The approved FY2009-10 budget meets the objectives stated above by providing: 3 œ Continuation of all current programs and services for citizens while reducing departmental expenditures, œ A step pay plan for all non-exempt and public safety employees, while holding salaries for all other positions which allows the City to remain competitive in the market under current economic conditions, 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, and œ A flat property tax rate of .47¢ per $100 of assessed valuation for FY2009-10. This was accomplished by holding departmental expenditures, utilizing a portion of the short-term motor vehicle tax and limiting the issuance of debt. The City has created and produced, under separate cover, a Capital Improvements Program to address many of its long-term goals which include: maintaining and constructing infrastructure and municipal facilities in accordance with the Capital Improvements Plan and Facilities Master Plan while maintaining consistent debt levels, completing park projects that have been identified by the Parks Master Plan and promoting community revitalization. The program includes a framework for assessing the fiscal impact of identified projects. The capital program is reviewed annually to reflect changing priorities and funding availability. The Capital Improvements Program meets the City Council’s goal of continuing current programs and services for citizens by upgrading amenities and reconstructing infrastructure. In fact, many of the program projects will actually enhance programs and service levels for citizens. The program identifies potential projects which are described in detail and prioritized. Projects scheduled for consideration in the FY2009-10 budget are matched with funding sources. Projects scheduled for consideration within the next five years are included in the preparation of the multi-year plan, with potential funding sources identified. The multi-year plan is a useful tool that allows the City to evaluate the operating impact of future capital projects. Projects funded through the issuance of debt impacts operating budgets and are planned accordingly. The FY2009-10 budget includes a variety of capital improvement projects, as detailed in the capital section of this document on pages 233-268 and in the Capital Improvements Plan under separate cover. With the exception of the drainage project along Boyd Branch, these projects will be funded through operating transfers or excess reserves. If a viable project develops along Boyd Branch, drainage revenue bonds will be issued to cover the city’s portion of the project. The FY2009-10 budget further addresses the goal of maintaining infrastructure by allocating $375,000 to continue the annual street maintenance program and $100,000 for sidewalk improvements. In addition, the City continues to commit water and wastewater operating funds to cash flow improvements to ensure water and wastewater infrastructure remains sound. Additional improvements are detailed in the Capital Improvements Section of this book. The Capital budget also includes lighting improvements for the Texas Star Sports Complex and a trail connection through the Glade Park development. This trail will connect the existing Trails of Euless to the City of Colleyville. These projects have been submitted for grant funding, and will only be undertaken if funds are awarded. GENERAL FUND REVENUES The General Fund resources are proposed at $31,683,753, which includes $29,923,551 in revenues and $1,760,202 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 minimize debt issuance, the City has chosen to cash flow capital expenditures from excess reserves when available. As shown on page 43, the recommended reserve level for FY2009-10 is $4,916,078. The estimated beginning fund balance is $7,195,352, leaving $2,279,274, to fund the budgeted 4 drawdown mentioned above. Proposed revenue for FY2009-10 assumes overall growth of 2% over FY2009 estimates. Revenues were projected based on economic forecasting and utilization of trending techniques based on the City's revenue manual (available under separate cover). This methodology has proven to be successful for the City. 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 A major component of the General Fund is revenue collected from property taxes. This revenue is based on information from the Certified Tax Roll received July 25th from the Tarrant Appraisal District (“TAD”). After the roll is received, the tax rate is set by the City Council based on both the debt rate required to pay annual debt service on the City’s general bonded indebtedness and funds needed for maintenance and operation. 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 TAD 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 incrementally each month to 18% on July 1. After July 1, additional interest accrues at a rate of 1% each month. These penalties and interest do not apply to taxpayers who choose to pay their tax bill quarterly. Certified property valuations including minimum value of property under protest provided to the City by the TAD totaled $2,646,370,793 for 2009, a decrease of $79,294,855 (2.9%) from the 2008 tax roll property values eclined in FY2010, the city maintained e property tax rate at $0.47 per $100 of aluation. The graph is broken down by aintenance (O&M) ortion and the interest and sinking (I&S) of $2,725,665,648. The certified roll reflects all taxable property in the City as of January 1, 2009. The City’s adopted tax rate is $0.47 per $100 of assessed valuation. General property tax revenues are anticipated to generate $9,484,488 (including delinquent taxes and related penalties) and account for 32% of all General Fund revenue. A ten-year history 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. Although d th v the operating and m p portion of the tax rate. 0.340.180.310.190.300.200.310.190.330.160.340.150.340.150.340.130.350.120.360.11$0.00 $0.10 $0.20 $0.30 $0.40 $0.50 $0.60 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Property Tax Rate History O&M I&S $2.65$2.73$2.60 $1.80 $1.50 $1.96 $2.07 $2.18 $2.28 $2.44 1 1.25 1.5 1.75 2 2.25 2.5 2.75 3 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Fiscal YearValue ( ons)billiTaxable Property Valuation 5 Sales Tax Revenues The second major financial consideration that guides the development of the budget for the upcoming year is the projection of sales tax revenues. 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 8.25%. Of this amount, the State receives 6.25% and the City receives 2%. Of the City’s percentage, the General Fund receives 1.25%, the Euless Development Corporation receives .50%, and the Crime Control and Prevention District receives .25%. The City’s economic development department continues to seek development opportunities to further diversify the sales tax base. All projections of sales tax revenues are conservatively projected because of the volatility of this revenue source. As the sales tax collections chart indicates, this revenue source has grown significantly over the last few years, which has increased the City’s risk and vulnerability to adverse changes in economic conditions. During FY2008-09 sales tax revenues declined dramatically due to a downturn in the economy, more specifically the housing sector. For Fiscal Year 2009-10, sales tax receipts are projected to increase by 4% over the previous year’s estimates. This increase is based on historical trends and a projected economic recovery in the second half of the fiscal year. Sales tax collections represent the second largest revenue source in the General Fund, accounting for 29% of total revenues. The one-cent General Fund sales tax is expected to generate $6,980,526 in FY2009-10 and the ¼¢ additional sales tax for property tax relief is expected to generate $1,745,132. In addition, the citizens of Euless voted to designate a ¼¢ sales tax for the Crime Control and Prevention District (CCPD) and a ½¢ sales tax for the Euless Development Corporation (EDC) which are reported in Special Revenue Funds. Gross Receipt 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 5% charge on gas, garbage, recycling, water and wastewater, and cable receipts. Electric utilities pay a fee based on the kilowatt hours provided to customers within the City of Euless. Telecommunications companies remit payments, based on a per line access fee. Total gross receipt/franchise taxes are estimated at $4,097,587, which represents 14% of the General Fund revenue. Licenses, Permits and 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 during FY2008-09, but is projected to remain relatively stable during the upcoming fiscal year due to the planned development of Glade Parks. Any further delay in this development along the west side of the SH121 corridor could result in a significant decrease in this revenue source. $0 $4 $8 $12 $16 (in millions)2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Projected Total Sales Tax Collections General EDC CCPD 6 Fines and Fees Fines and fees represent 14% 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 increase slightly from current year estimates. Intergovernmental Transfers Intergovernmental transfers represent 5% of General Fund revenues which includes general and administrative transfers from the Water and Wastewater fund, the Drainage Fund and the Short-term Motor Vehicle Fund. GENERAL FUND EXPENDITURES General Fund operating expenditures are projected at $29,906,143, which represents an increase of 2.4% from the FY2008-09 estimates, excluding capital programs. This increase is primarily attributed to the City’s commitment to properly fund worker’s compensation, retirement, and other post-employment benefits (“OPEB”), including contributions to the Texas Municipal Retirement system (“TMRS”) and the OPEB trust. However, when compared to the original 2009 adopted budget, baseline expenditures have actually decreased over $841,000 due to personnel savings from retirements and workforce reductions in addition to departmental cuts. The proposed budget includes the use of excess reserves in the amount of $1,760,202 to cash flow capital programs including city computer and technology upgrades, radio replacement planning, and various equipment purchases. In addition, continued funding is provided for the City’s contribution to the Tarrant County Home Program, community revitalization, and street overlay. A breakdown of General Fund Revenues and Expenditures is graphed below: Revenues Fines/Fees 14% Other 3% Property Tax 31% Gross Receipts 14%Sales Tax 29% Permits 3% Transfers 6% Expenditures Admin 12% PD 32% Dev 4% PW 4% PACS 7% Fire 23% Non-dept 18% In accordance with the City’s fiscal policy, all current expenditures will be paid from current revenues. The budgeted General Fund reserve, as provided for in the fiscal policies, is equal to 60 days of working capital which equals 16.4% of budgeted General Fund expenditures. The fund balance summary, provided on page 43, verifies that the City has complied with this policy. Only excess reserves have been used to fund capital needs. A detail of capital expenses can be found in the appendices on pages 365-367. WATER & WASTEWATER FUND REVENUES Water consumption and wastewater treatment volumes are expected to grow 1.5% to 2.5% in FY2009- 10 based on five-year averages. Budgeted water revenues are calculated utilizing a base rate of $7.75 per month for residential customers and a variable commercial customer base rate which is dependent 7 upon on meter size. In an effort to promote water conservation, the city adopted a tiered rate structure whereby customers pay a graduated volume rate based on varying levels of monthly water consumption. Budgeted wastewater revenue is calculated on a base rate of $6.00 per month for all customer classes, and a volume charge of $2.53 per 1000 gallons of wastewater treatment up to a maximum of 12,000 gallons for residential customers. No maximum applies to commercial customers for wastewater treatment. This budget includes proposed resources of $18,483,383 which includes $18,027,582 of revenues and $455,801 of budgeted drawdown from excess reserves. The City’s fiscal policy requires the Water and Wastewater 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 expenses from excess reserve levels when available. As shown on page 45, the recommended reserve level for the Water and Wastewater Fund is $3,703,966. The estimated beginning working capital for FY2009-10 is $4,624,607, leaving $920,641 to fund the budgeted drawdown mentioned above. In addition to water and wastewater 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 fund varies seasonally and can fluctuate substantially based on weather conditions. Revenues and Expenditures of the Water and Wastewater Fund are graphed below: Revenues WW 33% Water 61% Recycle 1% Penalties 1% Other 3% Sanitation 1% Expenditures Fleet 6% PW 3% Prod/Dist 39% Billing 2% Capital 8%Non-Dept 16% GIS 2% WW 15%Transfers 9% WATER & WASTEWATER FUND EXPENDITURES Water and Wastewater Fund operating expenditures are projected at $18,025,966. This is an increase of 12.7% over FY2008-09 estimates. The majority of this increase is directly related to the cost of water purchased from TRA and wastewater treatment by TRA. Additionally, salary and benefit costs have increased due to the city’s funding of TMRS, worker’s compensation, and the OPEB trust contribution. Other baseline expenses have increased due to infrastructure repairs and administrative costs. 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 Wastewater fund provide for the production and distribution of water, transmission and treatment of wastewater, recycling, and utility billing and collections. The FY2009-10 budget also includes a transfer from the operating fund to the capital projects fund for recommended capital improvements detailed in the Water and Wastewater Capital Projects section below. WATER AND WASTEWATER RESERVE REQUIREMENTS Water and Wastewater 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 8 the working capital required by the City’s fiscal policies and is maintained in a separate fund. For the FY2009-10 budget, the required reserve is $363,240. WATER AND WASTEWATER CAPITAL PROJECTS The Water and Wastewater Capital Projects Fund includes wastewater line replacements along West Alexander Lane, Norman Drive, and Franklin Drive. Additional funds have also been allocated to the effluent water main project. The city reached an agreement with the City of Fort Worth to provide effluent water in the vicinity of Texas Star. This project will allow the city to maintain the park and golf course infrastructure by providing an alternate water source that can be utilized during drought conditions. Additional information is provided in the Capital Improvement Program section of the budget on pages 233-272, as well as in the Capital Improvement Plan issued under separate cover. INTERNAL SERVICE FUNDS Health Insurance 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 FY2009-10 requires a specific deductible of $100,000 per person plus an aggregated specific deductible of $110,000 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 maintains a Fleet Replacement Fund to accumulate resources for the replacement of existing equipment. In an effort to assist in fuel conservation, the proposed replacement schedule includes recommendations for alternative fuel and fuel efficient vehicles, where feasible. Funding is provided annually by the user departments based on a depreciation rate of 55%. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. 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 including promotion of tourism, programs which enhance the arts, historical preservation programs, and convention facilities. This revenue source provides funding for the Texas Star Conference Centre, historical preservation, and sponsorship of the annual Arbor Daze Festival. Half-Cent Sales Tax Fund Euless citizens approved an additional ½¢ sales tax in 1993 that is restricted for cultural, recreational, and economic development projects. Sales tax revenue projections have increased slightly based on an economic recovery in the second half of fiscal year 2010. Expenses have increased slightly due to a reallocation of employee costs. The $250,000 contingency has been maintained as well as the recommended $500,000 fund balance. 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 9 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¢ voter-approved sales tax. State law restricts the use of these funds to crime control and prevention activities. This revenue source provides funding for 17 public safety positions. The FY2009-10 budget also includes additional funding for part-time public service officers. Short-Term Motor Vehicle Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the city limits. In the spring of 2000, the DFW Airport opened a consolidated car rental facility within Euless City limits. These funds are divided equally among Euless, Dallas, and Fort Worth due to a revenue sharing agreement established in FY1998. In FY2009-10, budgeted transfers include $745,000 for General Fund operations and $195,149 to the General Debt Service Fund for debt service on previously issued bonds, the repayment of which was approved from the Car Rental Fund. Recommended capital items include funding for street improvements, a planning consultant and additional funding for phase I of the Midway Park Family Life Center. Staff has maintained the $2,000,000 reserve level approved by the City Council. OTHER ENTERPRISE FUNDS Programs/Special Events Fund and Arbor Daze Fund The Programs and Special Events Fund provides outstanding community activities for citizens. The activities range from youth programs to senior citizen activities. The Arbor Daze Fund is used to account for the revenues and expenses of the City’s national award-winning Arbor Daze celebration. The Arbor Daze festival features 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. 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 FY2009-10 residential monthly rate of $2.50 remains competitive and unchanged from the prior year. Monthly commercial drainage fees are based upon lot size and also remain unchanged from the prior year rates. This revenue source has allowed the City to fund smaller drainage 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. Texas Star Golf Course The Texas Star Golf Course has been recognized as a premier municipal facility by leading golf publications. Golf Digest rated the course with 4½ stars for the 9th year, and Avid Golfer ranked the course as the number one municipal golf course in the D/FW 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 FY2009-10 budget includes proposed revenues of $4,322,970 and proposed expenditures of $4,274,008. During FY2009, the City completed a major renovation and expansion of the Texas Star Conference Centre which provided updated amenities throughout the facility, and added office space, conference room capacity, and a catering kitchen. 10 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. Texas Star continues to see strong golf play, but conference centre bookings have declined due to economic conditions. In addition, increases in cost of goods available for resale, labor, utility costs, and the general slowdown in the economy continue to present challenges for this operation. Texas Star Sports Complex Softball World and the Parks at Texas Star provide a valuable addition to the City's recreational program and facilities. Softball World hosted many state and national tournaments and coordinated 950 adult softball teams during league play. The Parks at Texas Star hosted 21 tournaments during FY2009 and registered over 6,300 tournament participants. In addition, 1,485 participants registered for the youth baseball league. This facility is utilized by youth associations for league play in baseball, softball, and soccer. The FY2009-10 budget for this combined complex includes proposed resources of $1,409,661 and proposed expenditures of $1,407,661. CAPITAL IMPROVEMENT FUNDS The FY2009-10 Capital Improvement Program budget includes revenues (including intergovernmental transfers) of $3,883,500 and new capital expenditures of $3,746,792. 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 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 FY2009-10 budget includes funding for overlay projects on Wilshire Drive and Marlene Drive, right of way acquisition along Hurricane Creek, design of Baze Road and Ash Lane, an effluent water line and wastewater line replacements on West Alexander Lane, Norman Drive and Franklin Drive. These projects and the operational impact are discussed in detail in the Capital Improvements Program section on pages 233-268. 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 City’s fiscal policies, long-term debt will not be used for operating purposes and the life of the debt instruments will not exceed the useful life of the projects financed. The City has also specified that bonds with an average life of 20 years or less will be issued 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 facilities 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. 11 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 $2,646,370,793 Constitutional Limit 2.5% of assessed valuation Maximum Constitutional Revenue Available $66,159,270 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 Types of Debt Outstanding The City has existing long-term debt for the acquisition and construction of major capital facilities, infrastructure, and equipment. As previously discussed, the city does not intend to issue any new debt during the upcoming fiscal year, unless a viable drainage project develops. A brief explanation of the various debt instruments is provided below: General Obligation Bonds – are issued pursuant to voter authorization for infrastructure and facility projects. Additional information on the debt is included in pages 269-294 of this book. Certificates of Obligation – are similar to General Obligation bonded debt in intended usage but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds – are issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and are repaid from revenues of this enterprise fund. Sales Tax Revenue Bonds – are used to finance library, park, and economic development projects. Sales tax revenue bonds are repaid from the half-cent sales tax revenues. Drainage Utility Revenue Bonds – are issued to provide funds for certain improvements to the storm drain system. These bonds are reported in the Drainage Fund and are repaid from revenues of this enterprise fund. 12 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 FY2009-10 fiscal year. Although the reconstruction of streets and replacement of water and wastewater lines impacts operations by reducing maintenance costs, these funds are redirected for additional maintenance throughout the City. Therefore, the net effect to operations and maintenance cost is expected to be minimal. However, there are many positive impacts to citizens, including improved driving conditions and improved water and wastewater flow due to line replacements. New and expanded facilities will have some impact on operations, specifically, in additional 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 950 flights per day and serving over 60 million passengers a year. Tarrant County is one of the fastest growing counties in Texas, and Northeast Tarrant County leads the way. DFW is the largest metropolitan area in Texas and has sustained tremendous growth during the past decade. DFW International Airport provides in excess of 300,000 jobs and $16 billion annually 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 Texas development in North Fort Worth is a 17,000-acre master-planned, mixed-use community which is home to 200 companies, 28,000 employees, 6,700 single-family homes, and is anchored by the inland port known as the Alliance Global Logistics Hub. This area offers a variety of commercial real estate options, industrial space, office space, and retail facilities and has contributed over $33 billion to the local economy. Taxable value for all residential and commercial property in the City of Euless is estimated at approximately $2.6 billion for tax year 2009, which is a 2.9% decrease from the prior year, due primarily to a decrease in commercial property values. Sales tax collections decreased during FY2009 due in large part to a decline in the housing market. Continued decline in revenues has many cities in the region looking for ways to cut costs while still providing the same service levels that citizens have come to expect. Euless will continue to look for additional revenue opportunities in order to minimize the tax burden to citizens and will strive to cut costs, without impacting service. 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 citizens. The City of Euless has approximately 1,141 acres of undeveloped land outside of DFW Airport and another 1,700 developable acres within DFW airport. Infrastructure improvements continue on a major commercial tract within the City that has the potential to add approximately 1,200,000 square feet of commercial/retail development. 13 The expansion of State Highway 360, on the eastern border of the City, provides greater access for undeveloped areas along this highway. Also, the completion of the new Dallas Cowboys stadium in Tarrant County, with close proximity to Euless, is expected to bring additional tourism to the City. During the past few years, Euless has realized new commercial, industrial, residential, and multi-family developments. The City of Euless is focused on bringing quality development to the area, seeking redevelopment opportunities and promoting business retention. IN SUMMARY Management and staff are very pleased with the direction and vision of Euless. Staff has worked hard to provide effective government programs and services to the community in an effective and efficient manner. These programs are intended to provide the community with an improved quality of life. In looking to the future, the goal is to continue to provide high quality government services and improve the quality of life for Euless residents with available resources. 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.eulesstx.gov/finance . The City's Revenue Manual is printed separately and utilized 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 Program Document is also printed separately. This document includes details of funded, unfunded and completed capital projects. Descriptions, cost estimates, and priority status is also provided for each project. The Mayor and Council 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 L. McKamie City Manager 14 Welcome to a Look at The City of Euless, Texas GEOGRAPHY The City of Euless is located in North Central Texas in Northeast Tarrant County approximately 16 miles west of Dallas and 16 miles east of Fort Worth. The City is located on Texas Highway 183, a six-lane expressway linking Dallas to Fort Worth. Other major highways through the City include State Highway 121, State Highway 360, State Highway 10 and Farm-to-Market Road 157. Euless’ centralized location provides quick access to both Dallas and Fort Worth metropolitan areas and is adjacent to Dallas-Fort Worth International Airport in east Tarrant County, one of the world’s busiest airports. The City has a total land area of 16.9 square miles or 10,371 acres. Of the 10,371 acres, 3,210 acres are located within D/FW Airport and the remaining 7,161 acres outside the airport boundaries. Current development statistics estimate that Euless has approximately 1,141 acres of undeveloped land remaining outside the airport, with an additional 1,700 acres undeveloped within the airport. HISTORY Euless was officially founded in 1867 and named after the Elisha Adams Euless family. The family settled here with many of their Tennessee neighbors. Mr. Euless served two terms as Tarrant County sheriff in the 1890's. The City of Euless was incorporated on February 24, 1953 with a total population of less than 4,200. The community experienced a growth surge in the 1970’s with the completion of D/FW Airport in 1974. The 1980 census reported the population of Euless as 24,002. The 2000 Census Population Count was 45,600. Current population figures for Euless total 54,200. FORM OF GOVERNMENT Euless now operates under a Home Rule Charter adopted on July 21, 1962, which provides for a council-manager form of government. The Mayor and six Council members are elected at-large. The Council is responsible for all matters of policy and is also the authority for levying taxes, securing revenues, authorizing expenditures of City funds, and incurring City debt. The City Manager is directly responsible to the City Council, and the management of the City’s departments. 15 An organizational chart is included in the Introduction Section of the budget. In addition, ten boards and commissions were created to assist the City Council in deciding matters of policy and procedures and meet on various issues throughout the year. DEMOGRAPHICS Euless’ close proximity to D/FW Airport has made the city a major commercial-industrial center for the Northeast Tarrant County area. In recent years, new retail development has added a number of quality shopping centers which provide residents with a variety of goods and services to choose from. This diversified business community provides substantial property tax revenues and sales tax revenues to the city. The City collects 2% of sales and use receipts from businesses within the City. A total of $12,602,344 was collected during FY2008-09. Of 14,559 property accounts in the City, 12,277 are residential accounts. The top ten taxpayers listed in the following table are found in the remaining 2,282 commercial and industrial accounts. Over the past year, taxable property values decreased over $79 million dollars from $2,725,665,648 to $2,646,370,793, a 2.9% decrease due primarily to a decline in commercial property values. Ten Largest Property Taxpayers Name of Taxpayer Nature of Property 2009 Taxable Assessed Valuation % of Total Taxable Assessed Valuation Avis Budget Group LLC Car Rental Facility $ 71,494,412 2.70 % Hertz Corporation Car Rental Facility 59,138,506 2.23% Vanguard Car Rental USA Car Rental Facility 55,180,417 2.09% UDR The Mandolin LLC Apartments 38,448,160 1.45% Somerset Village Partners Apartments 36,903,507 1.39% Oncor Electric Delivery Co. Electric Utility 36,706,608 1.38% CMF 15 Portfolio LLC Apartments 32,500,000 1.23% IRA Stoneleigh Feeco LLC Apartments 32,200,000 1.22% Vineyard Village MSV LLC Retail Development 31,421,752 1.19% Seramont II LP Apartments 30,563,740 1.16% Total $ 424,557,102 16.04 % Ten Largest Employers Name of Employer Number of Employees % of Total City Employment HEB ISD 817 3.21 % LSG Sky Chefs, Inc. 800 3.14% City of Euless 380 1.53% Autogrill Group, Inc. 325 1.28% Redi-Mix Concrete 250 0.98% Super Target 200 0.78% Life Outreach International 186 0.73% TJ Lambrecht Construction 185 0.73% Home Depot 140 0.55% Lowe’s 135 0.53% Total 3,428 13.46 % 16 Population with a median age of 34.4 years has increased from 49,950 to 54,200 in six years. The average family income is $66,107 and the educational level is 65% above high school graduate. Population 54,073 54,200 53,40052,900 50,750 49,950 46,000 49,000 52,000 55,000 2004 2005 2006 2007 2008 2009 Population Source: NCTCOG Source: CLARITAS COMMUNITY INFORMATION Being centrally located, The Hurst-Euless-Bedford area (also known as the Mid-Cities) can tap into the abundant cultural, sports and recreational amenities that Dallas and Fort Worth offer. Citizens of Euless can access some of the Nation’s finest museums, zoos, symphonies, ballets, and operas. In addition, amusement facilities such as Six Flags over Texas, Six Flags Hurricane Harbor Water Park, and Fort Worth’s historic stockyards are all within a short driving distance. For the avid sports enthusiast, both amateur and professional sporting activities are available year- round. Professional sports teams, including the Dallas Cowboys, Texas Rangers, Dallas Mavericks, and Dallas Stars, play all of their home games within a 20-30 minute drive from Euless. In the spring and summer months, citizens can catch a minor league baseball game featuring the Fort Worth Cats, the Frisco Rough Riders or the Grand Prairie Air Hogs. Or, if you prefer hockey, you can take in an exciting minor league hockey game featuring the Fort Worth Brahmas. For the racing fans, the fastest and loudest sporting facility in the D/FW metroplex is Texas Motor Speedway where top names in both NASCAR and Indy Car racing compete. Collegiate sports are also available through a local university network, which includes Southern Methodist University, Texas Christian University, The University of North Texas, the University of Texas at Arlington, and Texas Wesleyan University. The City is serviced by several medical facilities which are recognized among the best in the D/FW metroplex. Harris H-E-B Hospital is fully equipped with state-of-the-art technology to meet today’s medical needs. The hospital offers patients a full range of health services in completely modern facilities and has access to CareFlite airborne ambulance to provide quick transport in the most immediate emergencies. In addition to acute care services, Harris H-E-B offers comprehensive programs for the treatment of alcoholism, chemical dependencies, and psychiatric care. The Edwards Cancer Center, located on the hospital campus, offers radiation therapy and a full range of Education Level Doctorate  Degree 1% Some  College 28% Associate   Degree 7% Bachelor's  Degree 24% Master's  Degree 5% Other 12% High School 23% 17 comprehensive cancer care. The City is tied directly into the Tarrant County 9-1-1 emergency response system and provides advanced life support ambulance service through the Euless Fire Department. Educational facilities within the City are provided by the Hurst-Euless-Bedford (HEB) and Grapevine-Colleyville Independent School Districts. The HEB ISD consists of nineteen elementary schools, five junior high schools, three senior high schools, a career education center, and a center for vocational education of the handicapped with total enrollment topping 20,000 students. Of these facilities, six elementary schools, two junior highs, and one senior high school are located in the City of Euless. The Grapevine-Colleyville ISD has one elementary school located in northern Euless. Extracurricular activities are also an important part of the student experience in HEB ISD. The Trinity High School Trojan football team gained national recognition when they were ranked as the #1 high school football team in two national pools. The school district’s educational program stresses intellectual development, occupational and economic competence, citizenship, personal and social development, and health and physical fitness. Course content and teaching methods are designed to accommodate the needs of each student. These include basic studies, honors courses, advanced placement offerings, and a variety of instructional programs for children with learning disabilities. The commitment to quality learning also extends to higher education. The Tarrant County College offers a wide range of curriculum in occupational, basic studies, and continuing education courses with approximately 44,000 students enrolled in TCC's associate degree and technical programs, making it the sixth largest among Texas colleges and universities. Numerous two-year degree plans are available and a majority of the courses offered may be transferred to four-year universities. Financial assistance is available to everyone, and counselors are available to answer any questions a student may have. The campus is fully accredited by the Commission on Colleges of the Southern Association of Colleges and Schools. 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, youth and adult sports complex, and an ice hockey facility. The City has three fire stations serviced by 68 certified firefighters and one police station serviced by 85 certified officers. The City also maintains a full service library with 100,000 materials. Current bond ratings for the City's General Obligation Bonds and Water and Sewer Revenue Bonds are "AA" from Standard & Poors and "A1" from Moody's. The City’s website (www.eulesstx.gov) allows citizens to access vital information and services 24 hours a day, 7 days a week. Interactive functions include the City’s mapping system, subscription to emergency mobile e-mail and text alerts, and subscription to MyEuless which includes construction updates, community news, employment opportunities, library events, Texas Star events, and recreation classes offered. There are many other features that appeal to visitors, businesses, and residents including online forms and payment options, financial information, and events calendar. 18 Mission of The City of Eules s To provide our citizens the most efficient services possible that protects and enhances quality of life, through planning and visionary leadership. 19 FISCAL YEAR 2009 - 2010 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 Texas Star Sports Complex Texas Star Golf Course Hotel / Motel Economic Development Note: Department Goals that align with City goals are highlighted in blue on the matrix above. 20 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. 21 Accomplishments 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 maintained ad valorem tax rate at .4700. They entered into a multi-year agreement to secure competitive electric rate for five years and signed an agreement to purchase reclaimed water from Fort Worth. The City Council leased the property south of Harwood Road for gas drilling. The design of a new senior center with connection, expansion and renovation to the existing recreation center was also started. THE CITY MANAGER’S COMMUNICATIONS OFFICE participated on the HEB (Hurst, Euless, and Bedford) Transit Board, United Way Northeast Steering Committee, and became involved in a mentoring program call North Texas emerging Leaders Program. THE CITY MANAGER’S OFFICE maintained a solid financial position throughout FY2009 and a stable property tax rate. The city also obtained grant funding for the design of a new senior citizens center. In addition the city expanded the Euless Revitalization program by extending partnerships with Tarrant County and local churches. THE CITY SECRETARY’S OFFICE coordinated appointments to the City’s Boards and Commissions and maintained all city ordinances, resolutions, and records retention. A City Council election was also held and processed all requests for open records within State statute requirements. THE ECONOMIC DEVELOPMENT DEPARTMENT attracted over 83 businesses including retail and restaurants, medical, service industries and professional organizations. Began construction on a regional headquarter facility for Redi-Mix Concrete which will allow expansion of their existing operations, while providing redevelopment along Main Street. THE RECYCLING DEPARTMENT promoted recycling by distributing blue recycling bags to residents through the water office and during special events including the Christmas parade of lights and the Mobile Crud Collection Day. The department also worked with Allied Waste Services, Community Waste Disposal, and other city departments to distribute information to Euless residents about the City’s new recycling and solid waste collection service days. Provided book covers made from recycled materials to the Euless students in eleven public schools. THE PARKS DEPARTMENT implemented new plant propagation and have grown over 25,000 plants & shrubs in greenhouses for bed and medians. The department planted 109 trees in various parks and public right of ways. In addition, the department installed a water reclamation system for use at the greenhouse and in landscape beds in order to cut back on the use of treated water for irrigation. 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 19 special events throughout the year. In addition, they received 5 awards from the Texas Festivals and Events Association. The department planned and participated in the R&R Program at DFW Airport to welcome home approximately 1,000 soldiers. THE TEXAS STAR SPORTS COMPLEX hosted 3 National Invitational Tournaments, one state championship tournament, and 3 USSSA national tournaments during FY2009. Hosted and programmed over 149 tournament events and 9 league sessions. The TSSC was awarded the 2008 Park of the Year for USSA (United States Specialty Sports Association) and 2008 Tournament of the Year for the Midwest Region for USSSA. Staff created a Softball World Cup Series with over 250 tournament teams participating. 22 Accomplishments FACILITY MAINTENACE OPERATIONS completed the remodel of the Texas Star Conference Center, and managed the in-house remodel of Fire Station #1. They also installed lighted street lights along North Main Street and provided oversight for the Redi-Mix regional headquarter construction project. FLEET OPERATIONS received the Automotive Service Excellence (ASE) “Blue Shield of Excellence” award for the 14th consecutive year, and completed multiple hours of advanced automotive technical training. They had the installation of a new bulk fuel tank for the dispensing of Bio-Diesel fuel. THE POLICE DEPARTMENT achieved TCLEOSE training standards and increased emergency response training throughout the department. In addition the Communications Division received the EMS Director’s Award and was re-certified by Texas Crime Information Center/National Crime Information Center during the annual audit. The department enhance community involvement by hosting a Citizens Police and fire Academy, two summer camps for at risk children, several neighborhood watch meetings, two town hall meetings, bicycle safety courses, stranger danger classes, and child safety seat courses. MUNICIPAL COURT implemented a new online citation payment system which will provide defendants the ability to pay their citation through the internet. Implemented Omni base, which is a program that allows the municipal court to report defendants who have failed to dispose of their citations to the Texas Department of Public Safety which will deny renewal of the defendant’s driver’s license until they appear in court and make final disposition of the case. 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 completed the design and initiated the construction on the Fuller- Wiser Connector project, the FY2008 Water Line project, the Rockwall-Lamar Drainage Improvement project and the construction of the Eastcliff & Greenbriar Drainage Improvement Project. THE EULESS PUBLIC LIBRARY promoted the joy of reading and learning in both adults and children by hosting the Summer Reading Club. They also promote learning by offering free classes which include, introduction to computers and English as a second language classes. The received the Achievement in Excellence in Libraries Award from the Texas Municipal Library Director’s Association. THE INFORMATION SERVICES DEPARTMENT completed the Internet upgrades planned for the fiscal year, including adding wireless access for several remote city locations and library patrons. In addition, they successfully transitioned the city email service from GroupWise to Microsoft Outlook to provide more functionality to users. Upgraded the Interactive Voice Response system for Planning and Development by installing a new sever and upgrading the software version and completed the Online Citation Payment system for Municipal Courts which allows for the payment of citations over the internet using credit cards. THE INTERNAL AUDITOR completed three internal audits and several follow-up audits. THE FIRE DEPARTMENT was upgraded to a Class 1 fire department by the Insurance Services Organization (ISO). This is the highest rating awarded by the ISO. With this change in classification, effective February 2009, citizens and businesses in Euless will enjoy a reduction in insurance rates as their insurance policies renew. Euless is the tenth city in Texas to receive this rating. In addition, they also put a new Aerial “Quint” in service which introduced the new foam technology (CAFS) to the department. In addition, The EMS coordinator provided CPR and AED training to all city employees, and worked with area hospitals to develop a stroke care protocol. 23 Accomplishments THE FIRE MARSHAL’S OFFICE conducted the annual fire prevention program in the local elementary schools through the use of the Clown S.A.F.E.T.Y troop to promote fire safety. They also reinstated the public education position allowing for the expansion of several public education programs. A public education program targeting home owners with fire sprinkler systems was implemented. FINANCE DEPARTMENT received the Distinguished Budget Award for the FY2009 Budget and Certificate of Excellence in Financial Reporting for the FY2008 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. Streamlined reporting process in order to provide up-to-date information to the City Manager’s office, which was critical during the past fiscal year due to economic conditions. THE GEOGRAPHIC INFORMATION SYSTEMS DEPARTMENT (GIS) Implemented new cartographic techniques made available in the last software release to enhance our maps-concentrating on wall maps and council exhibits. THE HUMAN RESOURCES DEPARTMENT continued improvements to the On-Line application process enabling applicants to complete and submit their employment application via the internet and assisted the Fire and Police Departments with promotional testing. An elected vision benefit was added for the new plan year. THE PURCHASING DEPARTMENT held five online auctions during the year which realized an increase in bidder participation. They continued to expand the procurement card program throughout the city alleviating some of the workload required for small dollar purchases. PLANNING AND DEVELOPMENT DEPARTMENT with the City Council, Development Review Committee, and the Planning and Zoning commission, considered over 30 development-related cases representing both residential and commercial projects. In addition, the department issued numerous specific use permits and reviewed several site plans. They also facilitated the implementation of the Euless Point redevelopment initiative and created a new apartment inspection program. THE INSPECTION SERVICES DEPARTMENT successfully completed over 79 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 department effectively administered the goals and objectives of the CCAT team supporting the community. THE UTILITY BILLING DEPARTMENT completed the change out of obsolete transponders on all customer meters. E-Bill notification to customers is now offered to customers. 9,534 work orders, set-up 1,811 new accounts, hung 6,587 delinquent tags, sent out 24,520 delinquent letters, processed 57,308 payments through the city’s lock-box system and mailed out over 158,936 utility bills. This resulted in over 2,485,210,230 gallons of water being consumed. TEXAS STAR GOLF COURSE was ranked in the top 5 courses in the State of Texas by Golf Weekly magazine. Ranked in top 5 Luxury Courses, top 2 Best Golf Experience, and Best Clubhouse Food by Avid Golfer magazine In addition, the course was voted as the #1 municipal golf course and #3 overall public golf course in the Dallas/Fort Worth metroplex area by Avid Golfer magazine. The course hosted some of the metroplex’s top golf tournaments including the : National Collegiate Players Tournament; Athletes in Action Celebrity Tournament of Texas, American Diabetes Association, Scottish Rite Hospital, Charles Coody Classic, Texas Christian Academy (‘TCU”) Classic, American Airlines, Fort Worth Home Builders Association, Southwest Airlines, and the Federal Department of Defense. 24 Every Week in Euless Citizens Receive These Services 2007 2008 2009 Cases filed in Municipal Court 752 587 647 Issued traffic safety citations 702 557 575 Made arrests 93 110 102 Processed offenses 95 96 46 Responded to calls for police service 1,596 1,605 2,423 Responded to accidents 18 24 15 Incarcerated prisoners 125 138 153 Conducted fire safety inspections 37 39 32 Responded to emergency medical calls 68 50 56 Responded to alarms 71 81 69 Conducted fire prevention classes For an average attendance of 2 129 2 135 2 98 Serviced users of Midway Recreation Center 2,230 2,250 3109 Maintained parks, trails, athletic fields, etc. 72 72 72 Checked out library materials 8,308 9,752 10,745 New library materials added 303 342 301 Overlaid asphalt on streets, square feet 12,778 14,959 15,333 Laid street curb and gutter, linear feet 99 73 69 Street signs made, repaired, replaced 33 35 38 Reviewed plans for building code compliance 7 7 7 Performed building inspections 230 114 92 Picked up unattended animals 21 20 20 Processed animal adoptions 4 5 4 Returned animals to owners 2 2 2 Miscellaneous permits 55 44 33 Inspections of swimming pools 3 2 1 Water meters changed 49 56 45 Purchased and Produced water, gallons 50,779,269 51,650,500 54,687,596 Cleaned sewer lines, linear feet 14,239 13,337 11,108 25 Gary L. McKamie, City Manager August 2009 LORETTA GETCHELL Deputy City Manager CITIZENS MAYOR and COUNCIL BOB MCFARLAND City Attorney SUSAN CRIM City Secretary LACY BRITTEN  Municipal Court Judge Municipal Court  of Record RON YOUNG Director of  Public Works MICHAEL BROWN         Police Chief Patrol Criminal Invest. Services: Communications     Community      Jail     Records Emergency Mgmt. VICKI RODRIQUEZ Director of    Finance Accounting Utility Billing Budget Cash Debt. Mgmt. Purchasing Recycling Streets Water Wastewater Animal Control Meter Reading Const. Mgmt. RAY MCDONALD Director of Parks & Community  Services Recreation Parks Special Events  Parks at Texas Star Stars Center Softball World at       Texas Star CHRIS BARKER Director of    Planning &  Development Planning Code Enforcement Environ. Health Bldg. Inspections GARY MCKAMIE City Manager Organizational Chart ROBERT  BARKER City Engineer Engineering Const. Inspection CIP Mgmt. Traffic Safety Drainage BETSY  DECK Communications & Marketing  Manager Suppression Ambulance/EMS Fire Education &    Prevention Fire Marshall  ROBERT ISBELL Fire Chief  KYLE MCADAMS Fleet & Facilities Administrator GLENDA HARTSELL‐ SHELTON General Manager Texas Star MIKE COLLINS Director of   Economic Development & Administrative Services Economic Dev. Franchises Municipal Court  DAN MCLAIN IS Administrator KATE LYON Library Administrator CAROLYN MARSHALL HR/Risk         Administrator Information Services Human Resources Risk/Benefits 26 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. 27 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. 28 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. The City Manager’s Office completes a final review of the budget and submits a preliminary budget to the City Council. In accordance with Article VII, Section 2 of the City Charter, this document must be submitted to City Council prior to August 1st. STRATEGIC PLANNING The City Council meets for a winter work-session and a budget work-session each year. During these work-sessions, a strategic planning session is held for discussion of short, intermediate, and long-term goals. These goals and the fiscal impact are considered during the budget process and serves as a guide throughout the year for staff. COMPREHENSIVE PLAN The City’s long-term planning has been consolidated into a comprehensive five-year plan produced by the City Manager’s office. This plan is updated every year and serves as the City’s “road map” to which infrastructure, facility, and park projects will be done in the coming years. Each project contains a fiscal impact analysis. The comprehensive plan includes a five-year plan for drainage infrastructure, streets including overlay and construction, water and wastewater line replacement, City facilities, and the parks master plan. The information included in this document is an integral part of the budget process. The Capital Improvements Program details all funded and unfunded projects that have been identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4) requires “A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing”. Section 2 (5) further requires “A list of capital projects which should be undertaken within the five (5) next succeeding years”. BUDGET ADOPTION The City Charter provides: After public hearing, the City Council makes any changes deemed necessary and adopts the budget at least ten (10) days prior to the beginning of the next fiscal year by a favorable majority vote of all members of the Council. On August 11th, the City Council reviewed the preliminary budget and set a time and place for the Public Hearing on August 25th. The City Council held the public hearing on the proposed budget on August 25th. On August 25th, 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. 29 DATE RESPONSIBILITY ACTION February 25 All Managers & Directors Budget Kickoff - 2:00PM, City Hall Council Chambers March 12-16 CMO, Finance, Directors Preliminary CIP Review March 13 All Managers & Directors Computer Request Forms due to Information Services Vehicle Request due to Fleet Services, and pay plan adjustments to HR. April 3 Managers, Directors & Finance All Budget Forms, including FY2010 Budget Forms, Multi-year Budget Forms, Capital & Supplemental Request, with supporting documentation returned to Finance. Departmental Data Entry completed. April 6-17 Finance Review Departmental Budgets, Data Entry as needed Apr 20 - May 1 CMO, Finance, Directors Operating & Capital Budget Review and Discussion with Directors May 15 TAD Preliminary Tax Roll from TAD May 18-22 CMO City Manager's Office-Review May 26 CSO, Finance Publish Notice of Public Hearing on CCPD budget to be held on June 8 (CCPD Board) May 28 CC, CMO, Directors Pre-Budget Work Session on Capital and Supplemental at 5:30 pm. June 1-26 CMO, Finance CMO Final Review, Capital and Supplemental Recommendations, and Finalize CIP June 8 CCPD Board Hold Public Hearing on CCPD Budget. Adopt FY2010 CCPD Budget. Submit CCPD Budget to City Council. June 9 CC Receive CCPD Budget. June 29-July 24 Finance Finalize Preliminary Budget Document July 25 TAD Receipt of Final Tax Roll from TAD July 27 Finance Preliminary Budget: CC, CMO, CSO, & Library July 30 CSO, Finance Publish Notice of Public Hearing of EDC Budget to be held August 10 (EDC Board). July 30 CSO, Finance Publish Notice of City Council Public Hearing of CCPD Budget to be held on August 11. July 31- Aug 2 CC, CMO, Finance Budget Work Session August 4 CSO, Finance Publish Effective Tax Rate Calculation August 10 EDC Board Hold Public Hearing on EDC Budget and Adopt FY2010 EDC Budget. August 11 CC Vote to Place a Proposal to adopt a Specified Tax Rate on the September 8th agenda. Schedule Public Hearings on Proposed Tax Rate for August 25th and August 31st. Schedule Public Hearing on Proposed City and EDC budgets to be held August 25th. Hold Public Hearing on FY2010 CCPD Budget. Approve CCPD Budget August 17 CSO, Finance Publish Notice of Public Hearings on Tax Increase to be held August 25th and August 31st. Publish Notice of Public Hearing on Proposed Budgets (City and EDC) to be held August 25th. August 25 CC Hold Public Hearing on Proposed EDC and City FY2010 budgets. Approve EDC Budget. First Reading and Adoption of the FY2010 Budget. Ratify Property Revenue Increase. Hold 1st Public Hearing on Proposed Tax Rate. Announce date, time and place of 2nd public hearing and meeting to adopt the proposed tax rate for Tax Year 2009. August 31 CC Special Called Meeting to Hold 2nd Public Hearing on Proposed Tax Rate. Announce date, time and place of meeting to adopt the proposed tax rate for Tax Year 2009 for September 8th. September 1 CSO, Finance Publish Notice of Tax Revenue Increase September 8 CC Second Reading and Adoption of FY2010 Budget (if necessary). First Reading and Adoption of Tax Rate. September 22 CC Final Reading and Adoption of Tax Rate (if necessary). Adopt Tax Roll. FY2009-2010 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. 31 Sec. 4. Public hearing on budget. At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinions concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. (Amended 11-5-91) State law reference – Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. Sec. 5. Proceeding on adoption of budget. After public hearing, the Council shall analyze the budget, making any additions or deletions which they feel appropriate, and shall, at least ten (10) days prior to the beginning of the next fiscal year, adopt the budget by a favorable majority vote all members of the Council. State law reference – Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq. Sec. 6. Budget, appropriation, and amount to be raised by taxation. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the Council shall constitute the official appropriations as proposed expenditures for the current year and shall constitute the basis of the official levy of the property tax as the amount of tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in no case exceed proposed revenue plus cash on hand. Unused appropriations may be transferred to any item required for the same general purpose. Sec. 7. Unallocated reserve fund. The City Manager may recommend for action by the Council, an unallocated reserve fund to be used for unexpected items of expense which were not contained as original items of expenditures. Sec. 8. Amending the budget. Under the extreme emergency conditions which may arise and which could not reasonably have been foreseen in the normal process of planning the budget, the Council may, by a majority vote of the full membership, amend or change the budget to provide for any additional expenses in which the general welfare of the citizenry is involved. These amendments shall be by ordinance, and shall become an attachment to the original budget. State law reference – Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq. Sec. 9. Certification: copies made available. A copy of the budget, as finally adopted, shall be filed with the City Secretary. The final budget shall be printed, mimeographed, or otherwise reproduced and sufficient copies shall be made available for the use of all offices, agencies and for the use of interested persons and civic organizations. Sec. 10. Defect shall not invalidate the tax levy. Errors or defects in the form or preparation of the budget or the failure to perform any procedural requirements shall not nullify the tax levy or the tax rate. 32 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. 33 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. 34 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 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. 35 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 36 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. 37 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 38 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. 39 FISCAL YEAR ENDING SEPTEMBER 30, 2009 FINANCIAL SUMMARIES COUNCIL ADOPTED 2009-10 ANNUAL CITY OF EULESS BUDGETCOMBINED SUMMARY OF REVENUES, EXPENDITURES ANDCHANGES IN FUND BALANCE BY CATEGORYIncludes All Funds Subject to Appropriation with Comparison to Prior YearsFY 2008-09 FY 2008-09 FY 2007-08 FY 2006-077,195,352$ 6,912,291$ 1,924,298$ 6,338,914$ 6,684,942$ 20,685,581$ 1,945,414$ 51,686,792$ 52,484,426$ 52,484,426$ 54,491,094$ 53,267,385$ BUDGETED REVENUESProperty Taxes9,403,488 - 2,776,800 - - - - 12,180,288 12,641,299 12,555,055 12,093,799 12,230,678 Gross Receipts Tax4,097,587 - - - - - - 4,097,587 3,824,071 4,017,260 3,816,501 3,619,955 General Sales Tax8,725,658 5,210,829 - - - - - 13,936,487 15,327,500 13,370,645 14,319,938 13,990,652 Selective Sales Tax82,000 12,075,000 - - - - - 12,157,000 13,140,000 12,028,000 13,151,891 13,283,739 Fines/Fees/Penalties1,917,000 - 20,000 279,000 - - - 2,216,000 2,303,500 2,165,044 2,234,600 2,623,219 Licenses & Permits613,685 - - - - - - 613,685 712,000 515,300 663,363 715,978 Interest Income142,500 114,500 14,500 93,900 72,000 147,500 - 584,900 1,404,212 1,117,985 2,453,927 3,063,421 Intergovernmental Revenue343,874 236,187 - - - 500,000 - 1,080,061 1,324,186 864,243 1,496,177 420,716 Charges for Service2,579,430 75,000 - 23,831,052 - 160,000 - 26,645,482 25,085,306 24,832,472 24,729,442 22,083,554 Miscellaneous/Rental Income336,950 10,026 975,079 477,500 - - - 1,799,555 4,188,500 4,254,056 2,254,772 1,858,511 Insurance/Risk/Other Financing Sources- - - - 4,775,068 - - 4,775,068 4,698,110 4,698,110 5,176,059 4,358,723 Revenues before Transfers28,242,172 17,721,542 3,786,379 24,681,452 4,847,068 807,500 - 80,086,113 84,648,684 80,418,170 82,390,469 78,249,146 Transfers from other funds1,681,379 15,238 2,515,633 1,356,361 1,783,017 2,955,938 - 10,307,566 10,913,485 10,726,969 21,173,172 8,663,184 TOTAL REVENUES29,923,551 17,736,780 6,302,012 26,037,813 6,630,085 3,763,438 - 90,393,679 95,562,169 91,145,139 103,563,641 86,912,330 TOTAL AVAILABLE RESOURCES37,118,903$ 24,649,071$ 8,226,310$ 32,376,727$ 13,315,027$ 24,449,019$ 1,945,414$ 142,080,471$ 148,046,595$ 143,629,565$ 158,054,735$ 140,179,715$ BUDGETED EXPENDITURESPersonal Services23,380,677 3,047,625 - 6,686,066 507,102 2,396 - 33,623,866 32,581,291 32,333,263 30,675,756 28,779,480 Professional/Technical Services908,435 170,240 - 1,795,307 200,200 1,716,827 - 4,791,009 4,938,695 3,775,481 3,539,693 2,960,624 Contractual Services9,000 - - 18,420 - - - 27,420 45,296 46,071 68,544 209,850 Utilities914,867 175,000 - 9,645,365 - 210,000 - 10,945,232 10,382,995 9,554,830 10,006,768 9,030,093 Maintenance797,661 37,500 - 466,457 12,000 - - 1,313,618 1,479,216 1,329,108 1,283,441 1,576,305 Other Services/Contingencies290,405 339,500 - 188,700 - 786,883 - 1,605,488 1,567,313 784,309 568,234 878,405 Insurance2,600 - - 44,000 5,087,540 - - 5,134,140 4,802,681 4,804,345 4,116,832 3,686,268 General & Administrative130,105 28,120 - 127,540 1,100 106,098 - 392,963 495,811 344,441 308,377 622,008 Rebates/Incentives1,536,075 7,958,205 - - - - - 9,494,280 10,883,844 9,603,650 11,173,155 10,185,198 Supplies776,144 311,046 - 1,876,869 4,875 74,230 - 3,043,164 2,934,925 2,763,251 3,107,915 2,777,252 Capital & Infrastructure Improvements- - - - - 14,661,083 - 14,661,083 18,711,752 6,769,215 6,654,373 5,221,539 Capital Purchases (Equipment)1,636,702 573,312 - 266,401 856,790 - - 3,333,205 3,569,424 2,309,611 4,065,760 3,945,904 Debt Service/Bank Charges4,000 - 6,578,330 222,900 - - - 6,805,230 6,800,228 6,798,228 8,828,289 7,152,511 Expenditures before Transfers30,386,671 12,640,548 6,578,330 21,338,025 6,669,607 17,557,517 - 95,170,698 99,193,471 81,215,803 84,397,137 77,025,437 Transfers to other funds1,279,674 3,545,723 - 5,220,866 511 260,792 - 10,307,566 10,912,486 10,726,970 21,173,172 8,663,184 TOTAL EXPENDITURES31,666,345 16,186,271 6,578,330 26,558,891 6,670,118 17,818,309 - 105,478,264 110,105,957 91,942,773 105,570,309 85,688,621 ENDING BALANCEDESIGNATED206,125$ 77,669$ 1,532,980$ 231,119$ -$ -$ 1,945,414$ 3,993,307$ 1,270,779$ 1,270,779$ 1,270,779$ 1,270,779$ UNDESIGNATED5,246,433$ 8,385,131$ 115,000$ 5,586,717$ 6,644,909$ 6,630,710$ -$ 32,608,900$ 36,669,859$ 50,416,013$ 51,213,647$ 53,220,315$ PROJECTED ENDING FUND BALANCE 5,452,558$ 8,462,800$ 1,647,980$ 5,817,836$ 6,644,909$ 6,630,710$ 1,945,414$ 36,602,207$ 37,940,638$ 51,686,792$ 52,484,426$ 54,491,094$ RECOMMENDED RESERVES PER FISCAL POLICY 4,916,078 2,842,544 283,080 5,076,307 4,829,520 - 1,945,414 19,892,943 19,716,443 19,716,443 16,561,825 16,065,829 DEBT SERVICE FUNDS ENTERPRISE FUNDS INTERNAL SERVICE FUNDS CAPITAL IMPROVEMENT FUNDS BEGINNING FUND BALANCE ACTUAL ACTUAL BUDGET ESTIMATED ALL FUND SUMMARY FUDICIARY FUNDS GENERAL FUND SPECIAL REVENUE FUNDS ANALYSIS OF CHANGES IN FUND BALANCE/WORKING CAPITAL Fund Estimated as of 2008-09 Year End Projected as of 2009-10 Year End Difference Explanation General Fund 7,195,352 5,452,558 (1,742,794) Projected decrease is due to the use of excess reserves to cash flow capital programs. Fund balance at year end will continue to allow 60+ days of operational funding as defined in the City’s Fiscal Policies. Special Revenue Funds 6,912,291 8,462,800 1,550,509 Revenues in these funds are derived from sales taxes, hotel occupancy taxes, short-term motor vehicle rental taxes and grants. Increase is due to excess car rental taxes which will remain in the fund until allocated for future capital projects. Fund balance at year end will continue to allow for the recommended reserve level set by the City Council. Debt Service 1,924,298 1,532,980 (391,318) Projected decrease is due to the use of excess reserves to pay current year debt service. Fund balances at year end will allow the city to meet both the designated reserve level set by bond covenants and the recommended reserve level set by the City’s Fiscal Policies. Enterprise Funds 6,338,914 5,817,836 (521,078) Projected decrease in working capital will be used to fund capital projects from excess reserves. Current revenues are estimated to exceed current expenditures by $134,723. The projected working capital at year end will continue to allow for 75+ days of operational funding. Internal Service Funds 6,684,942 6,644,909 (40,033) Projected decrease is due to the use of excess reserves to pay for the replacement of existing city vehicles and equipment. Excess funds will remain in the fund until equipment has reached its useful life. Capital Improvement Funds 20,685,581 6,630,710 (14,054,871) The decrease in fund balance is due to the anticipated completion or partial completion of funded capital projects. Funds remaining will be used for future capital projects defined in the City’s Capital Improvement Program. 42 Beginning Balance, FY09 $8,717,964 $3,523,091 $1,078,099 $2,013,302 (per audit, FYE 2008) FY09 Estimated Revenues 29,195,501 4,446,913 768,697 787,187 Total Available: 37,913,465 7,970,004 1,846,796 2,800,489 FY09 Estimated Expenses (29,197,506) (4,347,762) (773,735) (560,850) Capital Expenses (1,520,607)(250,000)0 0 Total Projected Expenses: (30,718,113)(4,597,762)(773,735)(560,850) Estimated Ending Balance, FY09 7,195,352 3,372,242 1,073,061 2,239,639 FY10 Budgeted Revenues 29,923,551 4,986,730 829,430 813,925 Total Available: 37,118,903 8,358,972 1,902,491 3,053,564 Fund Balance Summary Estimated FY08-09 and Budgeted FY09-10 General and Internal Service Funds General Insurance & Benefits Risk Mgmt & Workers Comp Equip. Replace Total Available:37,118,903 8,358,972 1,902,491 3,053,564 FY10 Budgeted Expenses (29,906,143) (4,973,746) (827,582) (868,790) Capital Expenses (1,760,202)0 0 0 Total Projected Expenses: (31,666,345)(4,973,746)(827,582)(868,790) Projected Ending Balance, FY10 5,452,558 3,385,226 1,074,909 2,184,774 Less: Designated Reserve (206,125)0 0 0 Adjusted Ending Balance 5,246,433 3,385,226 1,074,909 2,184,774 Recommended Reserve Levels per Fiscal Policy: 4,916,078 2,044,746 600,000 2,184,774 Available for Supplemental:17,408 12,984 1,848 (54,865) Available for Capital:312,947 1,327,496 473,061 54,865 Total Available 330,355 1,340,480 474,909 0 43 Beginning Balance, FY09 $254,625 $0 $1,099,459 $471,250 $335,142 $74,181 $3,483,051 (per audit, FYE 2008) FY09 Estimated Revenues 256,500 55,000 3,381,022 1,610,317 16,616 92,351 11,875,000 Total Available: 511,125 55,000 4,480,481 2,081,567 351,758 166,532 15,358,051 FY09 Estimated Expenses (254,925) (53,673) (3,034,301) (1,674,628) (5,000) (92,351) (8,727,962) Capital Expenses (23,146)0 (688,235)(57,000)0 0 (2,420,000) Total Projected Expenses: (278,071)(53,673)(3,722,536)(1,731,628)(5,000)(92,351)(11,147,962) Estimated Ending Balance, FY09 233,054 1,327 757,945 349,939 346,758 74,181 4,210,089 FY10 Budgeted Revenues 376,500 75,000 3,497,764 1,722,065 4,000 258,951 11,800,000 Total Available: 609,554 76,327 4,255,709 2,072,004 350,758 333,132 16,010,089 FY10 Budgeted Expenses (363,900) (55,611) (3,350,635) (1,719,913) (3,000) (258,951) (8,740,149) Capital Expenses (61,854)0 (251,820)(50,000)0 0 (1,327,938) Total Projected Expenses: (425,754)(55,611)(3,602,455)(1,769,913)(3,000)(258,951)(10,068,087) Projected Ending Balance, FY10 183,800 20,716 653,254 302,091 347,758 74,181 5,942,002 Less: Designated Reserve (77,669)0 0 0 0 0 0 Adjusted Ending Balance 106,131 20,716 653,254 302,091 347,758 74,181 5,942,002 Fund Balance Summary Estimated FY08-09 and Budgeted FY09-10 Special Revenue Funds Hotel/ Motel Half Cent Sales Tax Crime Control Police Drug Fund Public Safety Grants Car RentalJuvenile Case Fund jg ,,,,,,,, Recommended Reserve Levels per Fiscal Policy: 59,819 0 500,000 282,725 N/A 0 2,000,000 Available for Supplemental:12,600 19,389 147,129 2,152 1,000 0 3,059,851 Available for Capital:33,712 1,327 6,125 17,214 346,758 74,181 882,151 Total Available 46,312 20,716 153,254 19,366 347,758 74,181 3,942,002 44 Beginning Balance, FY09 $4,039,429 $162,758 $406,923 $321,385 $36,070 $373,693 $306,110 (per audit, FYE 2008) FY09 Estimated Revenues 16,581,105 1,193,956 691,000 386,650 49,563 3,812,735 1,436,423 Total Available: 20,620,534 1,356,714 1,097,923 708,035 85,633 4,186,428 1,742,533 FY09 Estimated Expenses (15,985,676) (1,141,456) (610,755) (381,174) (56,261) (3,780,551) (1,423,775) Capital Expenses (10,251)0 (200,000)0 0 (60,900)(39,206) Total Projected Expenses: (15,995,927)(1,141,456)(810,755)(381,174)(56,261)(3,841,451)(1,462,981) Estimated Ending Balance, FY09 4,624,607 215,258 287,168 326,861 29,372 344,977 279,552 FY10 Budgeted Revenues 18,027,582 1,129,145 694,000 380,400 74,500 4,322,970 1,409,216 Total Available: 22,652,189 1,344,403 981,168 707,261 103,872 4,667,947 1,688,768 FY10 Budgeted Expenses (18,025,966) (1,129,145) (630,166) (366,894) (69,250) (4,274,008) (1,407,661) Capital Expenses (455,801)0 (200,000)0 0 0 0 Total Projected Expenses: (18,481,767)(1,129,145)(830,166)(366,894)(69,250)(4,274,008)(1,407,661) Projected Ending Balance, FY10 4,170,422 215,258 151,002 340,367 34,622 393,939 281,107 Less: Designated Reserve 0 0 0 0 0 0 0 Adjusted Ending Balance 4,170,422 215,258 151,002 340,367 34,622 393,939 281,107 Fund Balance Summary Estimated FY08-09 and Budgeted FY09-10 Enterprise Funds Water & Wastewater Service Center Drainage Utility System Recreation Classes Arbor Daze Texas Star Golf Texas Star Sports Complex Recommended Reserve Levels per Fiscal Policy: 3,703,966 0 129,486 75,389 0 878,221 289,245 Available for Supplemental:1,616 0 63,834 13,506 5,250 48,962 1,555 Available for Capital:464,840 215,258 (42,318)251,472 29,372 (533,244)(9,693) Total Available 466,456 215,258 21,516 264,978 34,622 (484,282) (8,138) 45 Beginning Balance, FY09 $860,385 $168,119 $24,607 $3,884 $2,064 ($23,646) (per audit, FYE 2008) FY09 Estimated Revenues 3,328,468 979,415 931,987 429,735 159,413 706,759 Total Available: 4,188,853 1,147,534 956,594 433,619 161,477 683,113 FY09 Estimated Expenses (3,396,467) (977,013) (931,987) (429,735)(159,413) (683,113) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (3,396,467)(977,013)(931,987)(429,735)(159,413)(683,113) Estimated Ending Balance, FY09 792,386 170,521 24,607 3,884 2,064 0 FY10 Budgeted Revenues 2,998,949 978,579 928,938 430,552 161,081 684,913 Total Available: 3,791,335 1,149,100 953,545 434,436 163,145 684,913 FY10 Budgeted Expenses (3,396,958) (975,888) (928,938) (430,552)(161,081) (684,913) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (3,396,958)(975,888)(928,938)(430,552)(161,081)(684,913) Projected Ending Balance, FY10 394,377 173,212 24,607 3,884 2,064 0 Less: Designated Reserve 0 (81,241)0 0 (161,081)(607,244) Adjusted Ending Balance 394,377 91,971 24,607 3,884 (159,017)(607,244) Fund Balance Summary Estimated FY08-09 and Budgeted FY09-10 Debt Service Funds G.O.Debt Service Stars Center Debt Water & Wastewater Debt Texas Star Sports Complex Debt Texas Star Golf Course Debt Half Cent Sales Tax Debt jg ,,,,(,)(,) Recommended Reserve Levels per Fiscal Policy: 283,080 0 0 0 0 0 Available for Supplemental:(398,009) 2,691 0 0 0 0 Available for Capital:509,306 89,280 24,607 3,884 (159,017)(607,244) Total Available 111,297 91,971 24,607 3,884 (159,017) (607,244) 46 Fund Balance Summary - Capital Estimated FY08-09 and Budgeted FY09-10 Capital Improvement Projects Streets Half-Cent Parks General CIP CIP CIP CIP Beg. Working Capital FY09 $2,277,164 $5,022,706 $125 $1,233,651 FY09 Estimated Revenues 363,235 728,931 0 4,529,810 Total Available: 2,640,399 5,751,637 125 5,763,461 FY09 Estimated Project Expenditures (616,326) (3,073,249) 0 (109,410) Total Expenses: (616,326) (3,073,249)0 (109,410) Estimated Working Capital FY09 $2,024,073 $2,678,388 $125 $5,654,051 FY10 Budgeted Revenues 603,000 55,000 0 1,305,000 Total Available: 2,627,073 2,733,388 125 6,959,051 FY10 Project Expenditures (908,000) (50,000) 0 0 Budgeted Carryover (1,133,578)(2,172,001)0 (6,858,148) Total Expenses: (2,041,578)(2,222,001)0 (6,858,148) Estimated Working Capital FY10 $585,495 $511,387 $125 $100,903 FY2010 Projects FY 2010 County Overlay Projects (Wilshire/Marlene) 288,000 Baze Road - Design and Right-of-Way acquisition 290,000 Ash Lane - Design and Right-of-Way acquisition 330,000 Irrigation Projects 25,000 Incentives 25,000 Total FY2010 Projects $908,000 $50,000 $0 $0 47 Fund Balance Summary - Capital Estimated FY08-09 and Budgeted FY09-10 Capital Improvement Projects Police Car Rental Redevelopment Facility Tax TSSC CIP CIP CIP CIP Beg. Working Capital FY09 $523,821 $107,845 $1,730,340 $838,554 FY09 Estimated Revenues 12,126 337 14,425 14,720 Total Available: 535,947 108,182 1,744,765 853,274 FY09 Estimated Project Expenditures (221,939) 0 (1,650,044) (85,204) Total Expenses: (221,939) 0 (1,650,044) (85,204) Estimated Working Capital FY09 $314,008 $108,182 $94,721 $768,070 FY10 Budgeted Revenues 5,000 0 105,000 5,000 Total Available: 319,008 108,182 199,721 773,070 FY10 Project Expenditures 0 0 (100,000)0 Budgeted Carryover (312,731)(108,182)(22,755)0 Total Expenses: (312,731)(108,182)(122,755)0 Estimated Working Capital FY10 $6,277 $0 $76,966 $773,070 FY2010 Projects Planning Consultants 100,000 Total FY2010 Projects $0 $0 $100,000 $0 48 Fund Balance Summary - Capital Estimated FY08-09 and Budgeted FY09-10 Capital Improvement Projects Water Wastewater W&S Impact Impact Drainage CIP Fee Fee CIP Beg. Working Capital FY09 $2,553,953 $2,740,073 $710,634 $1,300,211 FY09 Estimated Revenues 1,403,158 248,197 21,876 747,856 Total Available: 3,957,111 2,988,270 732,510 2,048,067 FY09 Estimated Project Expenditures (1,213,646) (357,000) (60,000) (598,041) Total Expenses: (1,213,646) (357,000) (60,000) (598,041) Estimated Working Capital FY09 $2,743,465 $2,631,270 $672,510 $1,450,026 FY10 Budgeted Revenues 1,393,000 180,000 17,500 215,000 Total Available: 4,136,465 2,811,270 690,010 1,665,026 FY10 Project Expenditures (1,918,000) (410,792) (60,000) (300,000) Budgeted Carryover (2,123,973)0 0 (1,340,149) Total Expenses: (4,041,973)(410,792)(60,000)(1,640,149) Estimated Working Capital FY10 $94,492 $2,400,478 $630,010 $24,877 FY2010 Projects Wastewater Line Replacement 510,000 Effluent Water Line 1,250,000 Meters/Transponders 158,000 Debt Payments, Refunding Bonds Series 260,792 TRA Payments 150,000 60,000 Hurricane Creek right-of-way acquisition 300,000 Total FY2010 Projects $1,918,000 $410,792 $60,000 $300,000 49 Estimated FY08-09 Proposed FY09-10 Fund Revenue Use of Excess Reserves Revenue Use of Excess Reserves General $29,195,501 $1,520,607 29,923,551$ 1,760,202$ Hotel/Motel 256,500$ 23,146$ 376,500$ 61,854$ Juvenile Case 55,000$ -$ 75,000$ -$ EDC 3,381,022$ 688,235$ 3,497,764$ 251,820$ CCPD 1,610,317$ 121,311$ 1,722,065$ 50,000$ Police Drug Fund 16,616$ -$ 4,000$ -$ Public Safety Grants 92,351$ -$ 258,951$ -$ Car Rental 11,875,000$ 2,420,000$ 11,800,000$ 1,327,938$ Water & Wastewater $16,581,105 $10,251 18,027,582$ 455,801$ Service Center 1,193,956$ -$ 1,129,145$ -$ Drainage Utility 691,000$ 200,000$ 694,000$ 200,000$ Recreation Classes 386,650$ -$ 380,400$ -$ Arbor Daze 49,563$ 6,698$ 74,500$ -$ Golf 3,812,735$ 60,900$ 4,322,970$ -$ Texas Star Sports Complex 1,436,423$ 39,206$ 1,409,216$ -$ Equip. Replacement 787,187$ -$ 813,925$ 54,855$ Insurance 4,446,913$ 250,000$ 4,986,730$ -$ Risk/WC 768,697$ -$ 829,430$ -$ G.O. Debt 3,328,468$ 125,000$ 2,998,949$ 400,000$ Star Center Debt 979,415$ -$ 978,579$ -$ EDC Debt 931,987$ -$ 928,938$ -$ W ater & Wastewater Debt 429,735$ -$ 430,552$ -$ TSSC Debt 159,413$ -$ 161,081$ -$ Golf Course Debt 706,759$ -$ 684,913$ -$ EDC Debt Reserve 8,500$ -$ 2,500$ -$ TOTAL 83,180,813$ 5,465,354$ 86,511,241$ 4,562,470$ Where Does The Money Come From? By Fund General 34% EDC 4%CCPD 2%Car Rental 14% W&S 21% Golf 5% Insurance 6% Risk/WC 1% G.O. Debt 3% **Other 10% FY09-10 50 Budget FY08-09 Proposed FY09-10 Where Does The Money Go? By Fund General 36% EDC 4%CCPD 2% Car Rental 10% W&S 22% Golf 5% Insurance 6% Risk/WC 1% G.O. Debt 4% **Other 10% FY09-10 Fund Operating Expenses Capital Expenses Operating Expenses Capital Expenses General $29,197,506 $1,520,607 29,906,143$ 1,760,202$ Hotel/Motel 254,925$ 23,146$ 363,900$ 61,854$ Juvenile Case 53,673$ -$ 55,611$ -$ EDC 3,034,301$ 688,235$ 3,350,635$ 251,820$ CCPD 1,674,628$ 57,000$ 1,719,913$ 50,000$ Police Drug Fund 5,000$ -$ 3,000$ -$ Public Safety Grants 92,351$ -$ 258,951$ -$ Car Rental 8,727,962$ 2,420,000$ 8,740,149$ 1,327,938$ Water & Wastewater $15,985,676 $10,251 18,025,966$ 455,801$ Service Center 1,141,456$ -$ 1,129,145$ -$ Drainage Utility 610,755$ 200,000$ 630,166$ 200,000$ Recreation Classes 381,174$ -$ 366,894$ -$ Arbor Daze 56,261$ -$ 69,250$ -$ Golf 3,780,551$ 60,900$ 4,274,008$ -$ Texas Star Sports Complex 1,423,775$ 39,206$ 1,407,661$ -$ Equip. Replacement 560,850$ -$ 868,790$ -$ Insurance 4,597,762$ -$ 4,973,746$ -$ Risk/WC 773,735$ -$ 827,582$ -$ G.O. Debt 3,396,467$ -$ 3,396,958$ -$ Star Center Debt 977,013$ -$ 975,888$ -$ EDC Debt 931,987$ -$ 928,938$ -$ Water & Wastewater Debt 429,735$ -$ 430,552$ -$ TSSC Debt 159,413$ -$ 161,081$ -$ Golf Course Debt 683,113$ -$ 684,913$ -$ EDC Debt Reserve 8,500$ -$ 2,500$ -$ TOTAL 78,938,569$ 5,019,345$ 83,552,340$ 4,107,615$ General 36% EDC 4%CCPD 2% Car Rental 10% W&S 22% Golf 5% Insurance 6% Risk/WC 1% G.O. Debt 4% **Other 10% FY09-10 51 Revenues General Water/Sewer Debt Enterprise Special Rev. Internal Service TOTAL 2004 22,003,642 15,073,483 10,750,367 8,616,277 14,265,544 5,273,097 75,982,410 2005 23,721,262 17,281,165 21,771,609 8,545,781 15,064,114 4,696,003 91,079,934 2006 27,625,395 16,330,637 15,677,111 7,222,065 18,065,964 6,063,449 90,984,621 2007 29,271,831 14,225,393 6,596,319 7,583,193 19,337,279 6,032,707 83,046,722 2008 29,642,221 17,300,578 8,088,716 7,806,775 19,058,276 6,655,384 88,551,950 2009 Est 29,195,501 16,581,105 6,544,277 7,570,327 17,286,806 6,002,797 83,180,813 2010 Prop 29,923,551 18,027,582 6,185,512 8,010,231 17,734,280 6,630,085 86,511,241 BRIEF EXPLANATION OF REVENUES: 0 20,000,000 40,000,000 60,000,000 80,000,000 100,000,000 2004 2005 2006 2007 2008 2009 Est 2010 Prop Operating Budget Summary Combined Fund Revenues Internal Service Special Rev.Enterprise Debt Water/Sewer General Permits Transfers Franchise Fees Municipal Court Interest Income 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. Ad Valorem Tax Sales Tax Additional Sales Tax 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. 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. Permits are charges collected by the City for business licenses and permits for general construction. 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). Interest earnings from City investments based on monthly estimated invested balances earning current and realizable market rate. Grants Water/Sewer Revenue derived from customers/citizens receiving benefits of water and wastewater services via user charges designed to fully recover costs. Half Cent Tax Car RentalTax 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. 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. Note that totals are slightly overstated due to interfund transfers.52 Expenditures General Water/Sewer Debt Enterprise Special Rev. Internal Service TOTAL 2004 22,433,125 15,692,283 8,606,722 8,236,339 15,602,908 4,078,516 $74,649,893 2005 22,841,579 15,068,362 21,561,094 8,594,106 12,717,494 4,047,931 $84,830,566 2006 24,917,966 16,157,838 13,511,171 6,887,507 18,519,753 5,147,621 $85,141,856 2007 27,585,169 16,186,384 6,928,228 7,495,289 15,662,989 4,909,252 $78,767,311 2008 31,911,698 16,700,327 9,612,932 8,349,899 24,649,547 5,139,573 $96,363,976 2009 Est 30,718,113 15,995,927 6,586,228 7,694,078 17,031,221 5,932,347 $83,957,914 2010 Prop 31,666,345 18,481,767 6,580,830 8,077,124 16,183,771 6,670,118 $87,659,955 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 2004 2005 2006 2007 2008 2009 Est 2010 Prop Five Year Actual and Projected Operating Budget Summary Combined Fund Expenditures Internal Service Special Rev.Enterprise Debt Water/Sewer General BRIEF EXPLANATION OF EXPENDITURE LINE ITEMS: Materials & Supplies Property Maintenance Contract or agreement to maintain City land. Infrastructure Maintenance Contract, repair or agreement for maintenance to City infrastructure. Equipment Maintenance Contract, repair or maintenance of equipment and vehicles. Personal Services Services and Misc. Charges Interfund Transfers Capital 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 the City's 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. Note that totals are slightly overstated due to interfund transfers.53 Residential Monthly Service Charges Water Wastewater Trash Drainage Recycling FY10 $7.75 Base Tiered Rates/tgals 0-2 tgals - $2.27 3-8 tgals - $3.09 9-15 tgals - $3.64 16-35 tgals - $3.97 Over 35 tgals - $4.50 $6.00+90% of metered water usage @ $2.53 per tgals. $7.23 $2.50 $1.01 per home $.93 per apt. unit $.50 for Seniors FY09 $7.25 Base $3.11 per tgals $5.50+90% of metered water usage @ $2.43 per tgals. $7.23 $2.50 $1.01 per home $.93 per apt. unit $.50 for Seniors FY08 $7.25 Base $2.97per tgals $5.50+90% of metered water usage @ $2.21 per tgals. $6.99 $2.50 $.98 per home $.92 per apt. unit $.49 for Seniors FY07 $7.25 Base $2.80 per tgals $5.50+90% of metered water usage @ $2.00 per tgals. $5.68 $2.50 $.77 per home $.86 per apt. unit $.39 for Seniors General Fund Key Fiscal Points Proposed FY10 % Change Estimated FY09 % Change Actual FY08 Operating Expenses $29,906,143 2.43% $29,197,506 1.37% $28,801,677 Capital Expenses $ 1,760,202 15.76% $ 1,520,607 51.10% $ 3,110,021 Tax Rate .4700 per $100 Debt = .109209 M&O = .360791 0.0% .4700 per $100 Debt = .118063 M&O = .351937 0.0% .4700 per $100 Debt = .129659 M&O = .340341 Taxable Valuation* $2,646,370,793 (2.91%) $2,725,665,648 4.95% $2,597,021,301 Debt Rating: Moody’s S & P G.O. = A1 W&S = A1 Drainage = A1 Sales Tax = A2 G.O. = AA W&S=AA Drainage = AA+ G.O. = A1 W&S = A1 Drainage = A1 Sales Tax = A2 G.O. = AA W&S=AA Drainage = AA+ G.O. = A1 W&S = A1 Drainage = A1 Sales Tax = A2 G.O. = AA- W&S = A+ Drainage = A+ *Includes minimum taxable value of properties under protest and estimate of incomplete properties. 54 General Fund Revenues $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY09* FY09* Revenues FY 08 FY 09 FY 09* FY 10 to FY10 to FY10 Property Taxes $8,679,349 $9,400,773 $9,376,929 $9,325,488 ($51,441) -1% Prior Year Taxes $73,082 $125,000 $77,600 $78,000 $400 1% Penalties & Interest $77,988 $85,000 $82,733 $81,000 ($1,733) -2% Sales Tax $7,221,227 $7,730,000 $6,721,045 $6,980,526 $259,481 4% Additi l S l T $1 805 307 $1 932 500 $1 680 261 $1 745 132 $64 871 4% Sales & Uses Taxes 29% Licenses/Permits 3% Franchise Fees 14% Fines & Fees 14% Interest 0% Transfers 6% Miscellaneous 2% Property Taxes 32% FY09-10 Additional Sales Tax $1,805,307 $1,932,500 $1,680,261 $1,745,132 $64,871 4% Mixed Drink Tax $84,653 $85,000 $73,000 $82,000 $9,000 12% TXU Electric $1,631,620 $1,650,000 $1,664,000 $1,661,143 ($2,857) 0% TXU Gas $372,531 $400,000 $431,565 $431,565 $0 0% Telephone Franchise $423,715 $415,000 $411,040 $415,000 $3,960 1% Sanitation Service $150,261 $169,750 $168,500 $175,000 $6,500 4% Recycling Franchise Fee $12,189 $13,750 $13,100 $13,500 $400 3% Cable Franchise Fee $433,265 $330,000 $500,000 $500,000 $0 0% W&S Franchise Tax $792,920 $845,571 $829,055 $901,379 $72,324 9% Swimming Pools $16,481 $15,000 $15,000 $15,000 $0 0% Municipal Court $2,958,729 $3,036,000 $2,876,811 $2,971,200 $94,389 3% Library Fees $48,553 $46,500 $49,100 $48,350 ($750) -2% Ambulance Fees $828,223 $750,000 $820,000 $850,000 $30,000 4% Jail Revenue $452,031 $250,000 $250,000 $250,000 $0 0% Contractor Regulatory License $58,650 $55,000 $50,000 $55,300 $5,300 11% Other Permits $24,990 $33,500 $31,000 $31,000 $0 0% Fire Permits $37,494 $35,000 $46,200 $39,000 ($7,200) -16% Health Permits $69,635 $70,000 $70,000 $70,000 $0 0% Minimum Housing $89,058 $91,000 $91,500 $200,330 $108,830 119% Misc. Permits and Fees $52,605 $61,500 $44,100 $53,435 $9,335 21% Building Permits $455,024 $500,000 $300,000 $400,000 $100,000 33% Interest Income $488,038 $300,000 $175,000 $142,500 ($32,500) -19% Miscellaneous $82,204 $45,000 $69,013 $45,950 ($23,063) -33% Auto Theft Task Force Grant $70,819 $75,917 $75,917 $75,917 $0 0% School Resource Officers $263,677 $267,957 $267,957 $267,957 $0 0% Alarm Revenue $46,150 $40,000 $50,000 $45,500 ($4,500) -9% Tower Lease $260,025 $265,000 $268,000 $268,000 $0 0% Betterment Contributions $24,154 $23,000 $23,000 $23,000 $0 0% Transfers $1,557,575 $1,610,591 $1,594,075 $1,681,379 $87,304 5% TOTAL REVENUES $29,642,221 $30,753,309 $29,195,501 $29,923,551 $728,050 2% Use of Excess Reserves $0 $2,028,848 $1,520,607 $1,760,202 $239,595 16% TOTAL RESOURCES $29,642,221 $32,782,157 $30,716,108 $31,683,753 $967,645 3% 55 GENERAL FUND FY2010 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Property Taxes Projections are based on a proposed tax rate of .4700¢. Prior Year Taxes Projected to remain flat with FY09 estimates. Penalties & Interest Projections based on a 3-year average. Sales Tax Projections based on current year actual collections with a projected recovery in the second half of the fiscal year. Additional Sales Tax Based on 25% of projected sales tax revenues. Mixed Drink Tax Projections based on a 3-year average. Electric Franchise Projections based on a 3-year average. Gas Franchise Projected to remain flat with FY09 estimates. Telephone Access Line Fees Projections based on a 3-year average. Sanitation Services Franchise Based on 5% of estimated monthly billings plus average monthly collections from direct billings. Recycling Franchise Based on 5% of estimated monthly billings. Cable Franchise Projected to remain flat with FY09 estimates. Water & Wastewater Franchise Based on 5% of projected gross receipts. Swimming Pools Projected to remain flat with FY09 estimates. Municipal Court Projections based on a 3-year average. Library Fees Projections based on a 3-year average. Ambulance Fees Projected to remain flat with FY09 estimates. Jail Revenue Projected to remain flat with FY09 estimates. Contractors Regulatory License Projections based on a 5-year average. Other Permits Projected to remain flat with FY09 estimates. Fire Permits Projections based on a 5-year average. Health Permits Projections based on a 5-year average. Minimum Housing Projections based on new rate structure. Miscellaneous Permits and Fees Projections based on a 5-year average. Building Permits Projections based on a 3-year average. Food Handlers License Projections based on a 5-year average. Interest Income Based on average rate of return of 1.5%. Miscellaneous Projected to remain flat with FY09 estimates Police Program Reimbursements Based on assigned officers’ current salary. School Police Reimbursements Based on current contract of four patrol officers. Alarm Revenue Projections based on a 3-year average. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY09 estimates Transfers Based on 5% of water & drainage revenue. 56 General Fund Multi-Year Analysis REVENUE ACTUAL ACTUAL ACTUAL ESTIMATED PROPOSED % DIFF FY09 SOURCE FY2006 FY2007 FY2008 FY2009 FY2010 TO FY10 $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 FY2006 FY2007 FY2008 FY2009 FY2010Revenues InProperty Taxes Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permits Interest Income Int'gov't./Trans./Misc. SOURCE FY2006 FY2007 FY2008 FY2009 FY2010 TO FY10 Property Taxes $7,857,035 $8,730,836 $8,830,419 $9,537,262 $9,484,488 -0.6% Franchise Fees $4,116,704 $3,619,955 $3,816,501 $4,017,260 $4,097,587 2.0% Sales & Use Taxes $7,835,258 $8,906,370 $9,111,187 $8,474,306 $8,807,658 3.9% Fines & Fees $4,071,531 $4,355,143 $4,304,017 $4,010,911 $4,134,550 3.1% Licenses & Permits $858,029 $826,247 $787,456 $632,800 $849,065 34.2% Interest Income $416,206 $628,960 $488,038 $175,000 $142,500 -18.6% Int'gov't./Trans./Misc. $2,470,632 $2,204,320 $2,304,603 $2,347,962 $2,407,703 2.5% TOTAL REVENUES $27,625,395 $29,271,831 $29,642,221 $29,195,501 $29,923,551 2.5% Revenue Source - Percentage of General Fund Revenues Average Property Taxes 28% 30% 30% 33% 32% 30.48% Franchise Fees 15% 12% 13% 14% 14% 13.52% Sales & Use Taxes 28% 30% 31% 29% 29% 29.60% Fines & Fees 15% 15% 15% 14% 14% 14.34% Licenses & Permits 3%3%3%2%3% 2.72% Interest Income 2%2%2%1%0% 1.28% Int'govern./Misc.9%8%8%8%8% 8.07% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in nature, and therefore are subject to sharp declines in slower economic periods. Through the years the trend shows property tax to be the largest source of revenues averaging 30.48% of the total. The sales tax trend is the second highest source on average at 29.60% and fines third at 14.34%. Franchise Fees make up approximately 13.52% of total revenues with other sources varying from 1% to 8%. 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. 57 The Cost of City Services Based on average home value of $141,846 each household will pay $533.34* in city taxes for the year, or $44.45 per month, to support these city services: 24 hour Police protection 24 hour Fire protection 24 h A b l i24 hour Ambulance service Maintenance of all public streets, street lighting and sidewalks Library facility and service which circulates books and tapes Park facilities including softball fields, walking trails, and a dog park 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 servicesCode Enforcement services *$141,846 x 20% or $141,846-28,369= $113,477 $113,477 x .4700/100 = $533.34/year $533 34/ 12 th $44 45 th$533.34/ 12 months = $44.45 per month (Assumes 20% homestead exemption) 58 of property. Since 1999, the average home value has continued to increase. These values are computed by the Tarrant Appraisal District based on annual valuation $88,606 $93,395 $100,968 $110,820 $118,437 $124,870 $129,689 $132,567 $137,094 $139,704 $141,846 $80,000 $90,000 $100,000 $110,000 $120,000 $130,000 $140,000 $150,000 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 Average Home Value $700 Typical Tax Bill Taxable FY07 FY08 FY09 FY10 Difference Value 0.489500 0.470000 0.470000 0.470000 From Prior Yr $80,000 $391.60 $376.00 $376.00 $376.00 $0.00 $100,000 $489.50 $470.00 $470.00 $470.00 $0.00 $125,000 $611.88 $587.50 $587.50 $587.50 $0.00 Approximated Euless property values only. Category values do not include exemptions. $88,606 $93,395 $100,968 $110,820 $118,437 $124,870 $129,689 $132,567 $137,094 $139,704 $141,846 $80,000 $90,000 $100,000 $110,000 $120,000 $130,000 $140,000 $150,000 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 Average Home Value $0 $100 $200 $300 $400 $500 $600 $700 Tax Liabilities Typical Tax Bill FY07 FY08 FY09 FY10 Homes valued at approximately $80,000 Homes valued at approximately $100,000 Homes valued at approximately $125,000 59 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $2,646,370,793 $2,519,756,400 Proposed Tax Rate per $100 Valuation 0.360791 0.109209 Estimated Tax Levy $9,547,868 $2,751,801 Est. Percent of Collection (O&M and I&S 98.00%100.00% Estimated Collections $9,356,910 $2,751,801 * Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance - General Fund 0.360791 76.76% 9,325,488$ 1,745,132$ 11,070,620$ Operating & Maintenance - Capital Fund 31,422$ -$ 31,422$ Debt Service 0.109209 23.24% 2,751,801$ -$ 2,751,801$ TOTAL 0.470000 100.00% 12,108,711$ 1,745,132$ 13,853,843$ PROPERTY TAXES Estimated Revenues FY10 Proposed Fund Distribution 0.400000 0.500000 0.600000 aluationTen Year Breakdown of Tax Rate Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 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 2009 0.351937 0.118063 0.470000 2010 0.360791 0.109209 0.470000 The tax rate ratio funding operations and interest and sinking has averaged 68% and 32% respectively, during the 10 year period. From 2001 to 2010 the interest and sinking portion of the tax rate has decreased 39%, while the operating and maintenance portion of the tax rate has increased 7%. 0.000000 0.100000 0.200000 0.300000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010Cents Per $100 VaInterest & Sinking Funds Operating Funds 60 School* $1.2955 54%County $0.2640 11% College $0.1377 6% Euless $0.4700 20% Hospital $0.2280 9% Overlapping Tax Liability Average Homeowner Historically, the City of Euless' portion of this tax liability has continued to decline. SCHOOL: HEB ISD = 1.295 GC ISD = 1.290 School* $1.2955 54%County $0.2640 11% College $0.1377 6% Euless $0.4700 20% Hospital $0.2280 9% Overlapping Tax Liability Average Homeowner 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 $2.3950 for the 2010 fiscal year, with the City's share approximately 20% of the combined total. The average residential assessed valuation is estimated at $141,846. Based on this average value, the total overlapping tax liability for fiscal year 2010 is $3,397. SCHOOL: HEB ISD = 1.295 GC ISD = 1.290 61 PROPERTY TAXES Direct and Overlapping 0.0000 0.5000 1.0000 1.5000 2.0000 2.5000 3.0000 3.5000 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010Tax Rate (In Pennies)Per $100 Valuation Historical Property Tax Rates-Direct & Overlapping Fiscal Year Jr. College Hospital County City School TOTAL 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 2009 0.138000 0.227900 0.264000 0.470000 1.295000 2.394900 2010 0.137670 0.227897 0.264000 0.470000 1.295453 2.395020 % Change Jr. College Hospital County City School TOTAL 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% 2008 -0.99% -1.08% -0.94% 0.00% -0.67% -0.63% 2010 -0.24% 0.00% 0.00% 0.00% 0.03% 0.01% Ten Year Average Jr. College Hospital County City School TOTAL 2000-2009 3.33% -0.29% -0.02% -0.99% -2.30% -1.43% Over the last ten years, the City's tax rate has shown a 1.10% decrease. Jr. College Hospital County City School 62 Property Tax Revenues YTD Collection Review As of 09/30/09 Revenue FY 09 FY 08 Amount % Type Collections Collections Difference Difference Current Year $12,546,195 $11,977,968 $568,227 4.7% Prior Year $80,999 $105,539 ($24,540)-23.3% Penalty & Int.$94,546 $102,606 ($8,060)-7.9% Total $12,721,740 $12,186,113 $535,627 4.4% Notes: Collections include General & Debt Service Funds. Property Tax Monthly Revenues Current Year Collections Report FY 09 FY 08 Amount % Month Collections Collections Difference Difference PY October $231,567 $147,986 $83,581 56.5% November $704,840 $798,133 ($93,293)-11.7% December $3,402,681 $1,866,052 $1,536,629 82.3% January $4,714,524 $6,129,719 ($1,415,195)-23.1% February $2,761,039 $2,275,944 $485,095 21.3% March $90,207 $105,515 ($15,308)-14.5% April $84,409 $31,549 $52,860 167.5% May $199,501 $56,001 $143,500 256.2% June $168,750 $136,157 $32,593 23.9% July $168,908 $313,037 ($144,129)-46.0% August $19,769 $117,875 ($98,106)-83.2% September $10,087 $8,428 $1,659 19.7% TOTAL YTD through September $12,556,282 $11,986,396 $569,887 4.8% Note:Collections do not include Penalties or Interest $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEPT Property Tax Monthly Revenues Current Year Collections FY 08 FY 09 63 2006-07 % of 2007-08 % of 2008-09 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total Oct 528,551$ 528,551$ 8% 601,660$ 601,660$ 8% 561,592$ 561,592$ 9% Nov 639,216$ 1,167,767$ 17% 695,157$ 1,296,817$ 18% 679,322$ 1,240,914$ 19% Dec 468,489$ 1,636,256$ 24% 548,027$ 1,844,844$ 25% 587,438$ 1,828,352$ 28% Jan 473,883$ 2,110,139$ 30% 572,630$ 2,417,474$ 33% 487,312$ 2,315,664$ 35% Feb 654,079$ 2,764,218$ 40% 632,845$ 3,050,319$ 42% 662,393$ 2,978,057$ 45% Mar 498,682$ 3,262,900$ 47% 515,007$ 3,565,327$ 49% 519,415$ 3,497,472$ 53% Apr 536,250$ 3,799,149$ 55% 516,784$ 4,082,111$ 56% 451,393$ 3,948,865$ 60% May 705,533$ 4,504,682$ 65% 681,596$ 4,763,707$ 65% 601,025$ 4,549,890$ 69% Jun 546,239$ 5,050,921$ 73% 590,760$ 5,354,467$ 74% 484,944$ 5,034,834$ 77% Jul 631,415$ 5,682,337$ 82% 617,288$ 5,971,755$ 82% 449,716$ 5,484,550$ 84% Aug 662,815$ 6,345,151$ 92% 700,449$ 6,672,204$ 92% 594,903$ 6,079,453$ 93% Sep 580,974$ 6,926,126$ 100% 604,926$ 7,277,130$ 100% 479,689$ 6,559,142$ 100% City of Euless Summary of General Fund Sales Tax AVG:$577,177 AVG:$606,428 AVG:$546,595 HI:$705,533 HI:$700,449 HI:$679,322 LO:$468,489 LO:$515,007 LO:$449,716 $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Months General Sales Tax Revenue 2006-07 2007-08 2008-09 64 2006-07 % of 2007-08 % of 2008-09 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total Oct 132,138$ 132,138$ 8% 150,415$ 150,415$ 8% 140,398$ 140,398$ 9% Nov 159,804$ 291,942$ 17% 173,789$ 324,204$ 18% 169,830$ 310,228$ 19% Dec 117,122$ 409,064$ 24% 137,007$ 461,211$ 25% 146,860$ 457,088$ 28% Jan 118,471$ 527,535$ 30% 143,158$ 604,368$ 33% 121,828$ 578,916$ 35% Feb 163,520$ 691,054$ 40% 158,211$ 762,580$ 42% 165,598$ 744,514$ 45% Mar 124,670$ 815,725$ 47% 128,752$ 891,332$ 49% 129,854$ 874,368$ 53% Apr 134,062$ 949,787$ 55% 129,196$ 1,020,528$ 56% 112,848$ 987,216$ 60% May 176,383$ 1,126,171$ 65% 170,399$ 1,190,927$ 65% 150,256$ 1,137,472$ 69% Jun 136,560$ 1,262,730$ 73% 147,690$ 1,338,617$ 74% 121,236$ 1,258,708$ 77% Jul 157,854$ 1,420,584$ 82% 154,322$ 1,492,939$ 82% 112,429$ 1,371,137$ 84% Aug 165,704$ 1,586,288$ 92% 175,112$ 1,668,051$ 92% 148,726$ 1,519,863$ 93% Sep 145,244$ 1,731,531$ 100% 151,232$ 1,819,283$ 100% 119,922$ 1,639,785$ 100% City of Euless ¼ ¢ Additional Sales Tax AVG:$144,294 AVG:$151,607 AVG:$136,649 HI:$176,383 HI:$175,112 HI:$169,830 LO:$117,122 LO:$128,752 LO:$112,429 $- $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 ¼ ¢ Additional Sales Tax Revenue 2006-07 2007-08 2008-09 65 FY 06-07 FY 07-08 FY 08-09 % of % of % of Month MONTHLY Cumulative Total MONTHLY Cumulative Total MONTHLY Cumulative Total Oct $344,618 $344,618 10% $362,634 $362,634 12% $248,074 $248,074 9% Nov $204,139 $548,757 17% $226,498 $589,132 20% $175,801 $423,875 15% Dec $193,342 $742,099 22% $189,760 $778,892 26% $180,558 $604,433 21% Jan $294,752 $1,036,851 31% $271,185 $1,050,077 36% $249,554 $853,987 29% Feb $318,906 $1,355,758 41% $364,702 $1,414,779 48% $347,328 $1,201,315 41% Mar $335,637 $1,691,395 51% $226,176 $1,640,955 56% $336,912 $1,538,227 53% Apr $321,939 $2,013,334 61% $242,201 $1,883,156 64% $210,508 $1,748,735 60% May $278,645 $2,291,979 69% $232,841 $2,115,997 72% $190,575 $1,939,310 67% Jun $272,378 $2,564,357 77% $209,584 $2,325,581 79% $237,781 $2,177,091 75% Jul $277,552 $2,841,909 86% $238,721 $2,564,302 87% $294,678 $2,471,769 85% Aug $290,312 $3,132,221 94% $199,103 $2,763,405 94% $247,502 $2,719,271 93% Sep $186,061 $3,318,282 100% $195,324 $2,958,729 100% $192,840 $2,912,111 100% Total $3,318,282 $2,958,729 $2,912,111 Municipal Court 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 MUNICIPAL COURT Monthly Revenues FY 06-07 FY 07-08 FY 08-09 66 FY06-07 FY07-08 FY08-09 MONTH City DFW Total City DFW Total City DFW Total OCT 2,963 173 3,136 2,825 103 2,928 1,980 154 2,134 NOV 2,325 223 2,548 1,769 63 1,832 1,537 103 1,640 DEC 2,980 212 3,192 2,419 196 2,615 2,102 154 2,256 JAN 2,957 218 3,175 2,540 143 2,683 2,674 90 2,764 FEB 3,395 233 3,628 2,635 120 2,755 2,802 136 2,938 MAR 3,235 308 3,543 2,632 117 2,749 2,613 211 2,824 APR 3,450 185 3,635 1,949 113 2,062 2,652 143 2,795 MAY 3,243 198 3,441 2,737 166 2,903 2,714 267 2,981 JUN 2,868 248 3,116 2,583 194 2,777 3,310 310 3,620 JUL 2,945 181 3,126 2,516 108 2,624 3,844 234 4,078 AUG 3,099 239 3,338 2,088 99 2,187 3,029 174 3,203 SEP 3,063 155 3,218 2,308 128 2,436 2,324 113 2,437 Total 36,523 2,573 39,096 29,001 1,550 30,551 31,581 2,089 33,670 % of Total 93.4% 6.6% 100.0% 94.9% 5.1% 100.0% 93.8% 6.2% 100.0% City Of Euless Municipal Court Case Volume Analysis 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 4,500 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Comparison of FY08 to FY09 Municipal Court Monthly Cases Filed DFW Airport City of Euless FY 08 Totals 67 Summary of Gross Receipts Revenues As of 09/30/09 Budget Actual % Budget Actual % FY 09 FY 09 Actual/Budget FY 08 FY 08 Incr/Decr Gross Receipt Taxes Electric Franchise $1,650,000 $1,667,358 101.1% $1,600,000 $1,631,620 2.2% Gas Franchise 400,000 403,668 100.9% 300,000 372,531 8.4% Telephone Line Access Fee 415,000 393,566 94.8% 405,000 423,715 -7.1% Sanitation/Direct Bill 169,750 166,451 98.1% 137,000 150,261 10.8% Recycling Franchise 13,750 13,241 96.3% 11,250 12,189 8.6% Cable Franchise 330,000 621,449 188.3% 295,000 433,265 43.4% Water Utility Franchise 845,571 808,623 95.6% 816,991 792,920 2.0% Total Franchise Taxes $3,824,071 $4,074,356 106.5% $3,565,241 $3,816,501 6.8% * TXU makes quarterly payments for Electric fees, which are based on kilowatt hours provided to customers within the City of Euless. This source represents 5.03% of the General Fund budgeted revenues. * Gas payments are equal to 5% of the gross receipts on a quarterly basis. These receipts represent 1.22% of the General Fund budgeted revenues. * Telephone companies make payments based on a fee per number of access lines. This source represents 1.27% of General Fund budgeted revenues. * Allied makes monthly payments which are equal to 5% of gross receipts. These receipts represent .52% of the General Fund budgeted revenues. * Recycling billing fees are levied by the city. Currently, the contract with Community Waste Disposal allows for 5% of gross receipts to be paid on a monthly basis. This source represents 0.04% of the General Fund budgeted revenues. * Revenue from the cable company is 5% of gross receipts on a quarterly basis. This source represents 1.01% of the General Fund budgeted revenues. * Water and Wastewater fees are determined by an ordinance set by City Council. The current rate is 5% of total Water and Wastewater Fund revenues. This source represents a steady income level from month to month and is 2.58% 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 6.8% more than prior year. This is mainly a result of an increase in Sanitation franchise fees due to a rate increase and an increase in Cable franchise fees. 68 % of % of % of Month MONTHLY YTD Total MONTHLY YTD Total MONTHLY YTD Total Oct $67,121 $67,121 8% $67,306 $67,306 9% $44,165 $44,165 6% Nov $53,109 $120,230 15% $57,575 $124,881 16% $93,269 $137,434 17% Dec $61,661 $181,891 22% $39,170 $164,051 21% $83,253 $220,687 28% Jan $51,464 $233,355 28% $73,850 $237,901 30% $55,412 $276,099 35% Feb $102,063 $335,418 41% $78,121 $316,022 40% $58,166 $334,265 42% Mar $106,068 $441,487 53% $62,513 $378,535 48% $62,649 $396,914 50% Apr $51,106 $492,593 60% $63,043 $441,578 56% $55,738 $452,652 57% May $73,980 $566,573 69% $50,689 $492,267 63% $28,584 $481,236 61% Jun $61,760 $628,333 76% $78,480 $570,747 72% $61,862 $543,098 68% Jul $72,229 $700,562 85% $65,558 $636,305 81% $37,884 $580,982 73% Aug $56,608 $757,169 92% $40,823 $677,128 86% $61,232 $642,214 81% Sep $69,078 $826,247 100% $110,324 $787,452 100% $151,228 $793,442 100% Total $826,247 $787,452 $793,442 FY 08-09 DEVELOPMENT REVENUE SUMMARY FY 07-08FY 06-07 $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Development Monthly Revenues FY 06-07 FY 07-08 FY 08-09 69 General Fund Expenditures $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY09* FY09* Expenditures FY 08 FY 09 FY 09* FY 10 to FY10 to FY10 City Council $32,138 $49,375 $48,875 $38,875 ($10,000) -20% Administration $294,478 $310,031 $299,230 $346,538 $47,308 16% City Secretary $305,887 $333,882 $330,982 $346,777 $15,795 5% Communications/Marketing $15,817 $17,372 $12,168 $12,773 $605 5% Information Services $246,587 $313,064 $267,764 $261,989 ($5,775) -2% Personnel $276,266 $339,193 $308,046 $316,828 $8,782 3% Facility Maintenance $846,285 $819,255 $770,255 $757,993 ($12,262) -2% Library $748,754 $684,304 $691,451 $675,632 ($15,819) -2% Total - Admin. $2,766,212 $2,866,476 $2,728,771 $2,757,405 $28,634 1% Finance/Budget $224,939 $245,602 $237,767 $188,960 ($48,807) -21% Municipal Court $683,663 $732,766 $711,312 $663,142 ($48,170) -7% Accounting $284,535 $314,826 $306,051 $266,321 ($39,730) -13% Purchasing $70 720 $77 201 $72 961 $76 469 $3 508 5% Admin. 9% Police 31%Fire 23% Development 4% Non-Depart 13% Finance 4% Public Works 4% PACS 7%Capital 5% FY09-10 Purchasing $70,720 $77,201 $72,961 $76,469 $3,508 5% Total - Finance $1,263,857 $1,370,395 $1,328,091 $1,194,892 ($133,199) -10% Police Administration $376,706 $652,832 $646,182 $595,942 ($50,240) -8% Police Patrol $4,439,817 $4,367,416 $4,367,416 $4,569,164 $201,748 5% Police CID $1,416,832 $1,486,192 $1,484,692 $1,525,576 $40,884 3% Police Service $1,610,799 $1,872,655 $1,868,855 $1,825,392 ($43,463) -2% Police Detention $1,148,895 $1,312,407 $1,309,907 $1,261,564 ($48,343) -4% Emergency Management $11,482 $28,040 $26,420 $26,420 $0 0% Total-Police $9,004,531 $9,719,542 $9,703,472 $9,804,058 $100,586 1% Fire Marshal/Education $427,471 $453,626 $456,126 $467,719 $11,593 3% Fire Administration $331,781 $440,842 $440,842 $310,599 ($130,243) -30% EMS/Suppression $6,176,353 $6,499,848 $6,479,348 $6,628,487 $149,139 2% Total-Fire $6,935,605 $7,394,316 $7,376,316 $7,406,805 $30,489 0% Planning & Development $333,765 $401,457 $384,241 $404,025 $19,784 5% Inspection Services $530,732 $575,154 $551,444 $615,174 $63,730 12% Environmental Health $127,093 $136,832 $132,478 $130,761 ($1,717) -1% Total-Development $991,589 $1,113,443 $1,068,163 $1,149,960 $81,797 8% Leisure Services $621,400 $640,484 $627,984 $580,183 ($47,801) -8% Parks $1,397,687 $1,467,613 $1,443,343 $1,310,412 ($132,931) -9% Swimming Pools $90,612 $105,940 $103,940 $104,092 $152 0% Projects/Special Events $85,419 $117,752 $111,037 $107,664 ($3,373) -3% Recreation Admin.$62,909 $70,224 $67,674 $67,181 ($493) -1% Total-Parks & Comm Srvcs $2,258,027 $2,402,013 $2,353,978 $2,169,532 ($184,446) -8% Street Maintenance $943,171 $1,054,457 $926,457 $1,016,379 $89,922 10% Animal Control $260,519 $273,125 $259,525 $261,679 $2,154 1% City Engineer $108,845 $115,595 $98,595 $107,482 $8,887 9% Total - Public Works $1,312,535 $1,443,177 $1,284,577 $1,385,540 $100,963 8% Legal Services $128,710 $105,000 $105,000 $105,000 $0 0% Non-Departmental $4,120,229 $4,311,253 $3,227,138 $3,910,951 $683,813 21% Betterment $20,382 $22,000 $22,000 $22,000 $0 0% Total - Non-Depart. $4,269,321 $4,438,253 $3,354,138 $4,037,951 $683,813 20% Total Operating Expenses $28,801,677 $30,747,615 $29,197,506 $29,906,143 $708,637 2% Capital Expenses $3,110,021 $2,028,848 $1,520,607 $1,760,202 $239,595 16% Total Expenses $31,911,698 $32,776,463 $30,718,113 $31,666,345 $948,232 3% Admin. 9% Police 31%Fire 23% Development 4% Non-Depart 13% Finance 4% Public Works 4% PACS 7%Capital 5% FY09-10 70 GENERAL FUND EXPENDITURES PER CAPITA 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 54% and 75% respectively (per Capita increase: $140-$181 and $93-$137) While user fees have increased so has library services but expenditures have remained fairly stable (Per 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 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Library Streets Parks/Recreation Health Fire Police 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 Population 45,500 46,166 47,950 49,750 49,950 50,750 52,900 53,400 54,013 54,200 Actual Actual Actual Actual Actual Actual Actual Actual Estimated Proposed Library 682,611 783,534 762,461 743,528 666,647 669,677 704,790 748,754 691,451 675,632 Per Capita $15 $17 $16 $15 $13 $13 $13 $14 $13 $12 Streets 734,672 750,218 715,877 766,030 670,732 656,964 693,711 943,171 926,457 1,016,379 Per Capita $16 $16 $15 $15 $13 $13 $13 $18 $17 $19 Police 6,380,465 6,943,669 6,871,754 7,048,659 7,593,673 8,102,997 8,533,218 9,004,531 9,703,472 9,804,058 Per Capita $140 $150 $143 $142 $152 $160 $161 $169 $180 $181 Fire 4,242,251 4,567,674 4,744,833 5,087,833 5,304,286 5,593,981 6,382,670 6,935,605 7,376,316 7,406,805 Per Capita $93 $99 $99 $102 $106 $110 $121 $130 $137 $137 Health 56,355 106,342 150,558 113,051 100,018 101,938 120,967 127,093 132,478 130,761 Per Capita $1 $2 $3 $2 $2 $2 $2 $2 $2 $2 Parks/Recreation 1,723,806 1,899,112 1,882,193 1,894,982 1,937,013 2,056,521 2,168,077 2,258,027 2,353,978 2,169,532 Per Capita $38 $41 $39 $38 $39 $41 $41 $42 $44 $40 REVENUES General Fund 18,449,979 20,027,776 19,983,303 20,579,553 22,241,496 26,042,663 27,788,989 28,075,693 27,601,426 28,242,172 Transfers 1,433,369 1,391,828 1,402,285 1,424,088 1,479,766 1,582,731 1,482,842 1,566,528 1,594,075 1,681,379 Total 19,883,348 21,419,604 21,385,588 22,003,641 23,721,262 27,625,394 29,271,831 29,642,221 29,195,501 29,923,551 Per Capita $437 $464 $446 $442 $475 $544 $553 $555 $541 $552 CONSUMER PRICE INDEX U.S. 170.4 174.8 176.1 179.1 184.3 188.9 189.6 205.9 207.3 211.3 D/FW Metroplex 166.8 172.6 183.9 189.4 195.4 198.8 201.5 198.5 200.1 204.3 EXPENDITURES Department increase: $140-$181 and $93-$137). While user fees have increased, so has library services, but expenditures have remained fairly stable (Per Capita decrease $15-$12). Health services has increased 132% 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 26% increase in expenditures (per Capita increase: $38- $44). Maintenance and repair of city streets have resulted in an increase of 38%. This excludes the $300,000 set aside for street overlay annually. 71 GENERAL FUND Department FY08 Actual FY09 Budget FY09 Estimated FY10 Proposed City Administration Personnel $1,767,820 $1,909,684 $1,896,197 $1,969,430 Operations $980,709 $942,394 $818,176 $766,467 Capital $0 $0 $0 $0 Transfers $17,687 $14,398 $14,398 $21,508 TOTAL $2,766,216 $2,866,476 $2,728,771 $2,757,405 Fiscal Services Personnel $1,106,316 $1,186,045 $1,174,945 $1,047,799 Operations $156,541 $184,350 $153,146 $147,093 Capital $1,000 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $1,263,857 $1,370,395 $1,328,091 $1,194,892 Police Personnel $8,512,895 $9,083,495 $9,082,495 $9,200,898 Operations $326,558 $466,200 $451,130 $462,154 Capital $4,780 $12,500 $12,500 $7,500 Transfers $160,298 $157,347 $157,347 $133,506 TOTAL $9,004,531 $9,719,542 $9,703,472 $9,804,058 Fire Personnel $6,467,073 $6,838,207 $6,838,207 $6,848,378 Operations $272,611 $304,236 $293,736 $293,736 Capital $7,259 $16,500 $9,000 $9,000 Transfers $188,662 $235,373 $235,373 $255,691 TOTAL $6,935,605 $7,394,316 $7,376,316 $7,406,805 Planning & Development Personnel $933,466 $1,006,417 $1,006,417 $1,081,196 Operations $50,530 $93,261 $47,981 $51,175 Capital $0 $0 $0 $0 Transfers $7,593 $13,765 $13,765 $17,589 TOTAL $991,589 $1,113,443 $1,068,163 $1,149,960 Community Services Personnel $1,814,395 $1,911,960 $1,911,960 $1,727,611 Operations $379,057 $411,305 $363,270 $357,102 Capital $0 $0 $0 $0 Transfers $64,575 $78,748 $78,748 $84,819 TOTAL $2,258,027 $2,402,013 $2,353,978 $2,169,532 Public Works Personnel $791,674 $847,468 $834,868 $804,029 Operations $223,720 $228,400 $207,400 $211,950 Capital $212,763 $275,000 $150,000 $275,000 Transfers $84,378 $92,309 $92,309 $94,561 TOTAL $1,312,535 $1,443,177 $1,284,577 $1,385,540 Nondepartmental Personnel $325,366 $364,050 $156,380 $606,336 Operations $3,703,013 $3,804,203 $3,258,421 $3,079,615 Capital $1,329,487 $1,908,848 $1,219,944 $1,440,202 Transfers $2,021,472 $390,000 $240,000 $672,000 TOTAL $7,379,338 $6,467,101 $4,874,745 $5,798,153 FUND TOTAL $31,911,698 $32,776,463 $30,718,113 $31,666,345 72 General Fund Expenditures Multi -Year Comparison $8,000,000 $12,000,000 $16,000,000 $20,000,000 $24,000,000 $28,000,000 $32,000,000 YEAR PERSONNEL OPERATING CAPITAL TOTAL 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 $20,417,884 $6,083,269 $1,084,016 $27,585,169 2008 $21,719,005 $8,637,404 $1,555,289 $31,911,698 2009 Est $22,901,469 $6,425,200 $1,391,444 $30,718,113 2010 Prop $23,285,677 $6,648,966 $1,731,702 $31,666,345 $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 2001 2002 2003 2004 2005 2006 2007 2008 2009 Est 2010 Prop PERSONNEL OPERATING CAPITAL 73 Water & Wastewater Revenues $ Diff % Diff. Water & Wastewater Actual Budget Estimated Proposed FY09* FY09* Revenues FY 08 FY 09 FY 09* FY 10 to FY10 to FY10 $$$$$ The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Sanitation 1% Recycling 2% Water 60% 3%Interest 0% Penalties 1% Wastewater 33% FY09-10 Interest Income $201,714 $165,000 $100,000 $76,000 ($24,000) -24% Sanitation $136,942 $153,750 $155,000 $160,000 $5,000 3% Water Service $9,370,628 $10,107,740 $9,920,819 $10,828,945 $908,126 9% Wastewater Service $5,301,281 $5,640,931 $5,579,317 $5,874,137 $294,820 5% New Meters(1)$31,211 $25,000 $29,000 $30,000 $1,000 3% Reconnect Fees(1)$150,759 $125,000 $152,676 $153,000 $324 0% Inspection Fees(1)$274,274 $100,000 $32,650 $50,000 $17,350 53% Miscellaneous(1)$60,214 $30,000 $48,543 $281,500 $232,957 480% Penalties $249,593 $255,000 $275,000 $270,000 ($5,000) -2% Initiations/Transfer Fees(1)$30,450 $34,000 $26,100 $34,000 $7,900 30% Recycling Fees $235,948 $275,000 $262,000 $270,000 $8,000 3% Transfers(1)$1,257,565 $0 $0 $0 $0 0% TOTAL REVENUES $17,300,578 $16,911,421 $16,581,105 $18,027,582 $1,446,477 9% Use of Excess Reserves $0 $121,751 $10,251 $455,801 $445,550 4346% TOTAL RESOURCES $17,300,578 $17,033,172 $16,591,356 $18,483,383 $1,892,027 11% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. Sanitation 1% Recycling 2% Water 60% 3%Interest 0% Penalties 1% Wastewater 33% FY09-10 74 WATER & WASTEWATER FUND FY2010 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Interest Income Based on average rate of return of 1.5%. Sanitation Services Based on 5% of average monthly billings. Water Service Based on five year average volume plus growth of 2.5%, with a proposed rate structure sufficient to generate $10,828,945 Wastewater Service Based on five year average volume plus growth of 1.6%, with a proposed rate structure sufficient to generate $5,874,137 Sale of New Meters Projected to increase slightly over FY09 estimates. Reconnect Fees Projected to increase slightly over FY09 estimates. Inspection Fees Projected decrease from FY09 budget based on development. Miscellaneous Based on three-year average collections. Penalties Projected to decrease slightly from FY09 estimates. Initiation & Transfer Fees Projected to increase slightly over FY09 estimates. Recycling Fees Based on average monthly billings less 5% franchise fee. 75 Water & Wastewater Expenditures $ Diff % Diff. Water & Wastewater Actual Budget Estimated Proposed FY09* FY09* Expenditures FY 08 FY 09 FY 09*FY 10 to FY10 to FY10 The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Finance 5% Public Works 3% Water Production 36% Water Distribution 3% Wastewater Treatment 16% Non-Depart. 37%FY09-10 Expenditures FY 08 FY 09 FY 09 FY 10 to FY10 to FY10 Water Office $396,019 $409,836 $406,386 $415,914 $9,528 2% GIS $406,966 $466,064 $434,164 $429,079 ($5,085) -1% Total-Finance $802,985 $875,900 $840,550 $844,993 $4,443 1% City Engineer $410,366 $510,948 $497,448 $439,148 ($58,300) -12% Water Production $6,241,363 $6,076,823 $5,279,780 $6,480,161 $1,200,381 23% Water Distribution $614,249 $655,114 $643,314 $656,409 $13,095 2% Wastewater Treatment $2,206,323 $2,559,939 $2,617,285 $2,871,482 $254,197 10% Meter Reading $49,275 $52,883 $52,883 $52,563 ($320) -1% Total-Public Works $9,521,575 $9,855,707 $9,090,710 $10,499,763 $1,409,053 14% Recycling $114,593 $102,380 $91,030 $41,300 ($49,730) -55% Legal Services $62,695 $75,000 $75,000 $75,000 $0 0% Non-Departmental $6,007,312 $5,999,909 $5,888,386 $6,564,910 $676,524 11% Total-Non Departmental $6,184,600 $6,177,289 $6,054,416 $6,681,210 $626,794 10% Total Operating Expenses $16,509,160 $16,908,896 $15,985,676 $18,025,966 $2,040,290 12% Capital Expenses $191,167 $121,751 $10,251 $455,801 $445,550 4346% Total Expenses $16,700,327 $17,030,647 $15,995,927 $18,481,767 $2,485,840 15% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the increases and decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. Finance 5% Public Works 3% Water Production 36% Water Distribution 3% Wastewater Treatment 16% Non-Depart. 37%FY09-10 76 WATER & WASTEWATER FUND Department FY08 Actual FY09 Budget FY09 Estimated FY10 Proposed Water Department Personnel $258,601 $276,086 $276,086 $283,764 Operations $137,418 $133,750 $130,300 $132,150 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $396,019 $409,836 $406,386 $415,914 Public Works Personnel $1,920,177 $2,095,292 $2,095,292 $2,094,599 Operations $7,333,132 $7,524,179 $6,762,482 $8,162,422 Capital $57,277 $28,300 $25,000 $25,000 Transfers $210,989 $207,936 $207,936 $217,742 TOTAL $9,521,575 $9,855,707 $9,090,710 $10,499,763 Nondepartmental Personnel $1,118,005 $1,238,805 $1,169,815 $1,066,816 Operations $2,119,572 $2,209,686 $2,158,270 $2,240,686 Capital $192,474 $129,351 $0 $441,162 Transfers $3,352,682 $3,187,262 $3,170,746 $3,817,426 TOTAL $6,782,733 $6,765,104 $6,498,831 $7,566,090 FUND TOTAL $16,700,327 $17,030,647 $15,995,927 $18,481,767 77 Water & Wastewater Expenditures Multi-Year Comparison $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 YEAR PERSONNEL OPERATING CAPITAL TOTAL 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 $3,150,899 $11,959,771 $1,075,714 $16,186,384 2008 $3,296,783 $13,153,793 $249,751 $16,700,327 2009 Est $3,541,193 $12,429,734 $25,000 $15,995,927 2010 Prop $3,445,179 $14,570,426 $466,162 $18,481,767 $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 2001 2002 2003 2004 2005 2006 2007 2008 2009 Est 2010 Prop PERSONNEL OPERATING CAPITAL 78 All Other Enterprise Operating Funds $ Diff % Diff. Enterprise Actual Budget Estimated Proposed FY09* FY09* Funds FY 08 FY 09 FY 09*FY 10 to FY10 to FY10 Service Center Fund: Revenues 1,190,013$ 1,193,956$ 1,193,956$ 1,129,145$ (64,811)$ -5% Operating Expenses 1,151,789$ 1,193,956$ 1,141,456$ 1,129,145$ (12,311)$ -1% Use of Excess Reserves 14,495$ 150,000$ -$ -$ -$ 0% Capital Expenses 14,495$ 150,000$ -$ -$ -$ 0% Drainage Utility System: Revenues 688,935$ 698,500$ 691,000$ 694,000$ 3,000$ 0% Operating Expenses 550,410$ 668,755$ 610,755$ 630,166$ 19,411$ 3% Use of Excess Reserves 300,000$ 200,000$ 200,000$ 200,000$ -$ 0% Capital Expenses 300,000$ 200,000$ 200,000$ 200,000$ -$ 0% Recreation Classes: Revenues 404,314$ 386,650$ 386,650$ 380,400$ (6,250)$ -2% Operating Expenses 370,949$ 381,174$ 381,174$ 366,894$ (14,280)$ -4% Use of Excess Reserves -$ -$ -$ -$ -$ 0% Capital Expenses -$ -$ -$ -$ -$ 0% Arbor Daze: Revenues 17,956$ 60,500$ 49,563$ 74,500$ 24,937$ 50% Operating Expenses 64,698$ 60,250$ 56,261$ 69,250$ 12,989$ 23% Use of Excess Reserves 46,742$ -$ 6,698$ -$ (6,698)$ -100% Capital Expenses -$ -$ -$ -$ -$ 0% Golf Course: Revenues 4,080,263$ 3,812,735$ 3,812,735$ 4,322,970$ 510,235$ 13% Operating Expenses 4,116,367$ 3,807,905$ 3,780,551$ 4,274,008$ 493,457$ 13% Use of Excess Reserves 174,531$ 60,900$ 60,900$ -$ (60,900)$ -100% Capital Expenses 174,531$ 60,900$ 60,900$ -$ (60,900)$ -100% Texas Star Sports Complex Revenues 1,425,294$ 1,436,423$ 1,436,423$ 1,409,216$ (27,207)$ -2% Operating Expenses 1,492,606$ 1,424,175$ 1,423,775$ 1,407,661$ (16,114)$ -1% Use of Excess Reserves 67,312$ 40,000$ 39,206$ -$ (39,206)$ -100% Capital Expenses -$ 40,000$ 39,206$ -$ (39,206)$ -100% Recreation Classes Fund - to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis This chart presents revenues, operating and capital expenses, and use of excess reserves for all other enterprise operating funds presented within the City of Euless' Annual Operating Budget. 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. Drainage Fund - to account for the acquisition, operation, and maintenance of the city's municipal drainage utility system Arbor Daze Fund - to account for expenses related to the annual festival, funded by sponsorships and booth rentals Golf Course and Texas Star Sports Complex Funds - to account for the operations and maintenance of the Texas Star Sports Complex which is supported primarily by user charges Service Center Fund - to account for the maintenance of the City's motor vehicles 79 Special Revenue Operating Funds $ Diff % Diff. Special Revenue Actual Budget Estimated Proposed FY09* FY09* Funds FY 08 FY 09 FY 09* FY 10 to FY10 to FY10 Hotel/Motel: Revenues 238,734$ 308,750$ 256,500$ 376,500$ 120,000$ 47% Operating Expenses 214,036$ 254,925$ 254,925$ 363,900$ 108,975$ 43% Use of Excess Reserves -$ 45,000$ 23,146$ 61,854$ 38,708$ 167% Capital Expenses -$ 45,000$ 23,146$ 61,854$ 38,708$ 167% Juvenile Case: Revenues 45,602$ 55,000$ 55,000$ 75,000$ 20,000$ 36% Operating Expenses 32,009$ 53,673$ 53,673$ 55,611$ 1,938$ 4% Half Cent Sales Tax (EDC): Revenues 3,695,288$ 3,929,500$ 3,381,022$ 3,497,764$ 116,742$ 3% Operating Expenses 2,913,361$ 3,277,665$ 3,034,301$ 3,350,635$ 316,334$ 10% Use of Excess Reserves 2,074,246$ 746,842$ 688,235$ 251,820$ (436,415)$ -63% Capital Expenses 2,074,246$ 746,842$ 688,235$ 251,820$ (436,415)$ -63% Crime Control District (CCPD): Revenues 1,697,017$ 1,807,500$ 1,610,317$ 1,722,065$ 111,748$ 7% Operating Expenses 1,625,919$ 1,805,273$ 1,674,628$ 1,719,913$ 45,285$ 3% Use of Excess Reserves 363,327$ 67,000$ 121,311$ 50,000$ (71,311)$ -59% Capital Expenses 363,327$ 67,000$ 57,000$ 50,000$ (7,000)$ -12% Police Drug Fund Revenues 36,718$ 8,000$ 16,616$ 4,000$ (12,616)$ -76% Operating Expenses 13,635$ 5,000$ 5,000$ 3,000$ (2,000)$ -40% Use of Excess Reserves -$ -$ -$ -$ -$ 0% Capital Expenses -$ -$ -$ -$ -$ 0% Public Safety Grants: Revenues 119,568$ 92,351$ 92,351$ 258,951$ 166,600$ 180% Operating Expenses 119,655$ 92,351$ 92,351$ 258,951$ 166,600$ 180% Car Rental Tax: Revenues 13,225,349$ 12,950,000$ 11,875,000$ 11,800,000$ (75,000)$ -1% Operating Expenses 9,487,438$ 9,427,962$ 8,727,962$ 8,740,149$ 12,187$ 0% Use of Excess Reserves 6,524,350$ 2,420,000$ 2,420,000$ 1,327,938$ (1,092,062)$ -45% Capital Expenses 7,806,008$ 2,420,000$ 2,420,000$ 1,327,938$ (1,092,062)$ -45% Car Rental Tax Fund - to account for a 5% tax charged on any short-term motor vehicle rental, used for any general governmental purpose. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. This chart presents revenues, operating and capital expenses, and use of excess reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. Hotel/Motel Fund - to account for occupancy tax revenues from area hotels, used primarily for the promotion and advertisement of the City of Euless. Half-Cent Sales Tax (EDC) Fund - to account for the 1/2¢ sales tax revenues, dedicated to cultural, recreational, and economic development activities within the City of Euless. Juvenile Case Fund - to account for court fees collected, used to fund a court clerk to handle juvenile cases. Crime Control and Prevention District (CCPD) - to account for 1/4¢ sales tax revenues, dedicated to provide additional personnel, crime prevention programs, and equipment. For the Euless Police Department. Police Drug Fund - to account for proceeds from sale of assets seized in connection with drug arrests, used solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Public Safety Grant Funds - to account for grant revenues received by both police and fire which must be spent in accordance with the grant provisions. 80 2006-07 % of 2007-08 % of 2008-09 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total Oct 528,551$ 528,551$ 8% 601,660$ 601,660$ 8% 561,592$ 561,592$ 9% Nov 639,216$ 1,167,767$ 17% 695,157$ 1,296,817$ 18% 679,322$ 1,240,914$ 19% Dec 468,489$ 1,636,256$ 24% 548,027$ 1,844,844$ 25% 587,438$ 1,828,352$ 28% Jan 473,883$ 2,110,139$ 30% 572,630$ 2,417,474$ 33% 487,312$ 2,315,664$ 35% Feb 654,079$ 2,764,218$ 40% 632,845$ 3,050,319$ 42% 662,393$ 2,978,057$ 45% Mar 498,682$ 3,262,900$ 47% 515,007$ 3,565,327$ 49% 519,415$ 3,497,472$ 53% Apr 536,250$ 3,799,149$ 55% 516,784$ 4,082,111$ 56% 451,393$ 3,948,865$ 60% May 705,533$ 4,504,682$ 65% 681,596$ 4,763,707$ 65% 601,025$ 4,549,890$ 69% Jun 546,239$ 5,050,921$ 73% 590,760$ 5,354,467$ 74% 484,944$ 5,034,834$ 77% Jul 631,415$ 5,682,337$ 82% 617,288$ 5,971,755$ 82% 449,716$ 5,484,550$ 84% Aug 662,815$ 6,345,151$ 92% 700,449$ 6,672,204$ 92% 594,903$ 6,079,453$ 93% Sep 580,974$ 6,926,126$ 100% 604,926$ 7,277,130$ 100% 479,689$ 6,559,142$ 100% AVG:$577,177 AVG:$606,428 AV G:$546,595 HI:$705,533 HI:$700,449 HI:$679,322 LO:$468,489 LO:$515,007 LO:$449,716 City of Euless Summary of General Fund Sales Tax General Sales Tax Revenue $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Months General Sales Tax Revenue 2006-07 2007-08 2008-09 81 2006-07 % of 2007-08 % of 2008-09 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total Oct 124,665$ 124,665$ 8% 144,778$ 144,778$ 9% 135,434$ 135,434$ 9% Nov 132,232$ 256,897$ 16% 152,797$ 297,575$ 18% 147,965$ 283,399$ 18% Dec 113,392$ 370,289$ 23% 136,025$ 433,599$ 26% 141,164$ 424,563$ 27% Jan 115,878$ 486,168$ 30% 132,837$ 566,437$ 33% 118,763$ 543,326$ 35% Feb 146,083$ 632,250$ 39% 135,720$ 702,156$ 41% 158,711$ 702,037$ 45% Mar 119,447$ 751,697$ 47% 119,789$ 821,945$ 48% 126,030$ 828,067$ 53% Apr 128,544$ 880,241$ 55% 125,826$ 947,771$ 56% 109,290$ 937,357$ 60% May 156,791$ 1,037,032$ 65% 149,152$ 1,096,923$ 65% 132,492$ 1,069,849$ 69% Jun 117,820$ 1,154,852$ 72% 145,678$ 1,242,601$ 73% 116,540$ 1,186,389$ 76% Jul 155,082$ 1,309,934$ 82% 151,252$ 1,393,853$ 82% 112,447$ 1,298,836$ 84% Aug 152,845$ 1,462,779$ 91% 159,971$ 1,553,824$ 92% 139,817$ 1,438,653$ 93% Sep 140,638$ 1,603,417$ 100% 143,142$ 1,696,966$ 100% 113,921$ 1,552,574$ 100% AVG:$133,618 AVG:$141,414 AV G:$129,381 HI:$156,791 HI:$159,971 HI:$158,711 LO:$113,392 LO:$119,789 LO:$109,290 City of Euless Summary of ¼¢ Crime Sales Tax $- $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 ¼¢ Crime Sales Tax Revenue 2006-07 2007-08 2008-09 82 2006-2007 % of 2007-2008 % of 2008-2009 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total OCT $1,080,005 $1,080,005 8% $1,185,035 $1,185,035 9% $1,067,623 $1,067,623 9% NOV $1,022,721 $2,102,726 16% $1,014,739 $2,199,773 17% $989,574 $2,057,197 17% DEC $1,143,951 $3,246,678 25% $1,234,029 $3,433,802 26% $1,194,146 $3,251,343 28% JAN $1,109,693 $4,356,371 34% $1,169,001 $4,602,803 35% $932,164 $4,183,507 35% FEB $979,136 $5,335,507 41% $947,697 $5,550,500 43% $901,406 $5,084,913 43% MAR $938,436 $6,273,943 49% $901,155 $6,451,654 50% $829,196 $5,914,109 50% APR $988,143 $7,262,086 56% $1,007,357 $7,459,011 57% $875,953 $6,790,062 58% MAY $1,170,567 $8,432,653 66% $1,109,599 $8,568,610 66% $979,604 $7,769,666 66% JUN $1,104,866 $9,537,518 74% $1,123,531 $9,692,141 75% $1,054,183 $8,823,849 75% JUL $1,161,606 $10,699,124 83% $1,140,833 $10,832,974 83% $962,726 $9,786,575 83% AUG $1,101,462 $11,800,586 92% $1,079,414 $11,912,388 92% $982,524 $10,769,099 91% SEP $1,058,249 $12,858,835 100% $1,062,646 $12,975,034 100% $1,019,716 $11,788,815 100% AVG:$1,071,570 AVG:$1,081,253 AVG:$982,401 HI:$1,170,567 HI:$1,234,029 HI:$1,194,146 LO:$938,436 LO:$901,155 LO:$829,196 City Of Euless Short-Term Motor Vehicle Rental Tax This 5% tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports utility vehicles, and light trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton. The tax was effective February 1, 2000. Of the amount collected, two-thirds is due to Dallas and Ft. Worth. $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 MOTOR VEHICLE RENTAL TAX REVENUES 2006-2007 2007-2008 2008-2009 83 Internal Service Operating Funds $ Diff % Diff. Internal Service Actual Budget Estimated Proposed FY09* FY09* Funds FY 08 FY 09 FY 09* FY 10 to FY10 to FY10 Equipment Replacement: Revenue 1,539,434$ 820,687$ 787,187$ 813,925$ 26,738$ 3% Operating Expenses 782,362$ 560,850$ 560,850$ 868,790$ 307,940$ 55% Use of Excess Reserves -$ -$ -$ 54,855$ 54,855$ 0% Insurance: Revenue 4,361,290$ 4,446,913$ 4,446,913$ 4,986,730$ 539,817$ 12% Operating Expenses 3,652,613$ 4,347,762$ 4,597,762$ 4,973,746$ 375,984$ 8% Use of Excess Reserves -$ -$ 250,000$ -$ (250,000)$ -100% Risk/WC Management: Revenue 754,660$ 773,697$ 768,697$ 829,430$ 60,733$ 8% Operating Expenses 704,598$ 772,071$ 773,735$ 827,582$ 53,847$ 7% This chart presents revenues, operating and capital expenses, and use of excess reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. 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. Equipment Replacement Fund - to account for the accumulation of funds from user departments, used to replace existing equipment and motor vehicles. Insurance Fund - to account for both city and employee premiums, used for the expenses resulting from employees' health, dental and prescription claims. Risk Management Fund - to account for the revenues and expenditures applicable to the insurance program used for Worker's Compensation, general liability, and property claims. 84 Debt Service Operating Funds $ Diff % Diff. Debt Service Actual Budget Estimated Proposed FY09* FY09* Funds FY 08 FY 09 FY 09* FY 10 to FY10 to FY10 General Obligation Debt Revenues 3,601,935$ 3,360,468$ 3,328,468$ 2,998,949$ (329,519)$ -10% Operating Expenses 3,540,373$ 3,398,467$ 3,396,467$ 3,396,958$ 491$ 0% Use of Excess Reserves -$ 125,000$ 125,000$ 400,000$ 275,000$ 220% Star Center Debt Revenues 988,560$ 984,915$ 979,415$ 978,579$ (836)$ 0% Operating Expenses 976,513$ 977,013$ 977,013$ 975,888$ (1,125)$ 0% EDC Debt Service Revenues 932,716$ 931,987$ 931,987$ 928,938$ (3,049)$ 0% Operating Expenses 931,007$ 931,987$ 931,987$ 928,938$ (3,049)$ 0% Water & Wastewater Debt Revenues 411,022$ 429,735$ 429,735$ 430,552$ 817$ 0% Operating Expenses 426,528$ 429,735$ 429,735$ 430,552$ 817$ 0% Use of Excess Reserves 15,506$ -$ -$ -$ -$ 0% Texas Star Sports Complex Debt Revenues 131,351$ 159,413$ 159,413$ 161,081$ 1,668$ 1% Operating Expenses 160,304$ 159,413$ 159,413$ 161,081$ 1,668$ 1% Use of Excess Reserves 28,953$ -$ -$ -$ -$ 0% Golf Course Debt Revenues 2,023,132$ 758,113$ 706,759$ 684,913$ (21,846)$ -3% Operating Expenses 1,952,078$ 683,113$ 683,113$ 684,913$ 1,800$ 0% Use of Excess Reserves 1,626,129$ -$ -$ -$ -$ 0% Capital Expenses 1,626,129$ -$ -$ -$ -$ 0% Texas Star Sports Complex Debt Service Fund - to account for a pledge of the surplus net revenues derived from the operation and ownership of the Softball World complex, used for the payment of annual debt service requirements.. Golf Course Debt Service Fund - to account for a pledge of the surplus net revenues derived from the operation and ownership of the Texas Star Golf Course, used for payment of annual debt service requirements. Star Centre Debt Fund - to account for monthly lease payments on the Dr. Pepper Stars Centre, used for the payment of the annual debt service requirements. EDC Debt Service Fund - to account for pledged revenues which includes the proceeds of a 1/2¢ sales and use tax levied within the City, used for the sole benefit of the Euless Development Corporation obligations. This chart presents revenues, operating and capital expenses, and use of excess reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. 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. G.O Debt Service Fund - to account for the collection of a continuing ad valorem tax levied by the City, used for the payment of principal and interest on General Obligation Bonds, General obligation refunding Bonds, and Certificates of Obligations. Water & Wastewater Debt Service Fund - to account for a pledge of the surplus net revenues of the City's Waterworks and Sewer System, used for the payment annual debt service requirements. 85 FISCAL YEAR ENDING SEPTEMBER 30, 2009 GENERAL FUND $ 9,300,783 $ 10,987,446 $ 8,717,964 $ 8,717,964 $ 7,195,352 REVENUES Property Taxes 8,554,546$ 8,752,431$ 9,525,773$ 9,454,529$ 9,403,488$ Gross Receipts Tax 3,619,955$ 3,816,501$ 3,824,071$ 4,017,260$ 4,097,587$ General Sales Tax 8,818,970$ 9,026,534$ 9,662,500$ 8,401,306$ 8,725,658$ Selective Sales Tax 87,400$ 84,653$ 85,000$ 73,000$ 82,000$ Fines/Fees/Penalties 2,290,760$ 1,947,682$ 2,020,000$ 1,861,544$ 1,917,000$ Licenses & Permits 715,978$ 663,363$ 712,000$ 515,300$ 613,685$ Interest Income 628,960$ 488,038$ 300,000$ 175,000$ 142,500$ Intergovernmental Revenue 334,979$ 334,496$ 343,874$ 343,874$ 343,874$ Charges for Service 2,406,764$ 2,604,567$ 2,336,500$ 2,399,600$ 2,579,430$ Miscellaneous/Rental Income 330,678$ 366,382$ 333,000$ 360,013$ 336,950$ Insurance/Risk/Other Financing Sources -$ -$ -$ -$ -$ Revenues before Transfers 27,788,990$ 28,084,647$ 29,142,718$ 27,601,426$ 28,242,172$ Transfers from Other Funds 1,482,842$ 1,557,575$ 1,610,591$ 1,594,075$ 1,681,379$ TOTAL REVENUES 29,271,832$ 29,642,222$ 30,753,309$ 29,195,501$ 29,923,551$ TOTAL RESOURCES 38,572,615$ 40,629,668$ 39,471,273$ 37,913,465$ 37,118,903$ EXPENDITURES Personal Services 20,417,880$ 21,719,005$ 23,167,326$ 22,901,469$ 23,380,677$ Professional/Technical Services 840,037$ 888,668$ 981,431$ 890,988$ 908,435$ Contractual Services 165,412$ 15,515$ 9,000$ 9,000$ 9,000$ Utilities 842,480$ 911,673$ 1,013,716$ 987,216$ 914,867$ Maintenance 743,738$ 793,935$ 905,134$ 804,856$ 797,661$ Other Services/Contingencies 238,618$ 216,422$ 285,050$ 278,550$ 290,405$ Insurance 1,707$ 1,551$ 2,600$ 2,600$ 2,600$ General & Administrative 146,921$ 160,836$ 204,288$ 159,362$ 130,105$ Rebates/Incentives 1,268,012$ 2,198,164$ 2,144,713$ 1,645,481$ 1,536,075$ Supplies 852,495$ 903,403$ 886,417$ 813,207$ 776,144$ Capital Purchases (Equipment)1,084,016$ 1,555,289$ 2,192,848$ 1,391,444$ 1,636,702$ Debt Service/Bank Charges 2,328$ 2,578$ 2,000$ 2,000$ 4,000$ Expenditures before Transfers 26,603,644$ 29,367,039$ 31,794,523$ 29,886,173$ 30,386,671$ Transfers to Other Funds 981,525$ 2,544,665$ 981,940$ 831,940$ 1,279,674$ TOTAL EXPENDITURES 27,585,169$ 31,911,704$ 32,776,463$ 30,718,113$ 31,666,345$ ENDING FUND BALANCE 10,987,446$ 8,717,964$ 6,694,810$ 7,195,352$ 5,452,558$ The estimated decline in fund balance is a planned drawdown used to purchase capital equipment, computers, and special "non-recurring" projects. This drawdown is funded from excess reserves above the recommended 60 day reserve level. ACTUAL FY2006-07 GENERAL FUND SUMMARY BEGINNING FUND BALANCE BUDGET FY2008-09 PROJECTED FY2009-10 ESTIMATED FY2008-09 ACTUAL FY2007-08 86 ADMINISTRATION General Fund 91% Mayor & City Council                   7 Elected Officials City Manager Gary McKamie Deputy City Manager  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 City Secretary         Elections, Vitals, Records City Council 1% City Secretary 13% City Manager 13% Facilities 28% Library 24% Communications 1% IS 9% HR 11% Administration 9% 87 Department: Division/Activity: Account #: City Administration City Council 101-1010-510 Location: 201 N. Ector Drive City Hall Euless, TX 76039 Hours of Operation: Monday-Friday 8:00 A.M. – 5:00 P.M. 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. FY2009 Highlights/Accomplishments: • Received a Class 1, the highest possible rating, from the Insurance Service Organization. • Received the “Playful City USA” distinction for getting families active in the parks system. • Received the North Central Texas Council of Government Regional Cooperation Award for participation in the HEB Transit Program. • Maintained ad valorem tax rate at .4700. • Completed expansion and renovation of Texas Star Conference Centre. • Installed lighted street name signs on North Main Street. • Replaced wastewater lines and installed street lights, sidewalks and overlays in line with systematic program. • Continued Bob Eden Park Trail Connection. • Completed drainage work at Eastcliff Drive and Greenbriar Drive. • Continued Euless Revitalization Program with significant progress. • Developed new apartment inspection program. • Held Water Forum to promote water conservation. • Added downloadable books at the Library. • Completed online court payment system and online animal registration program. • Entered multi-year agreement to secure competitive electric rate for five years. • Held city-wide town hall meetings for the 16th consecutive year. • Leased property south of Harwood Road for gas drilling. • Signed agreement to purchase reclaimed water from Fort Worth. • Began design of a new senior center with the connection and renovation to the existing recreation center. FY2010 Goals & Objectives: • Maintain a competitive ad valorem tax rate. • Develop long-range Community Revitalization Plan. • Develop next phase of Facility Plan to include additional phases at the Midway Park Family Life Center and Texas Star Sports Complex. • Promote continued development of vacant tracts with quality developments. • Renew emphasis on business retention. • Work with property owners to seek alternatives and implement improvements to Hurricane Creek and Boyd Branch drainage areas. • Review Amortization Ordinance and bring forward recommendations for future application. • Seek opportunities to develop natural gas resources. Major Budgetary Issues and Operational Trends: 88 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: City Council City Council 101-1010-510 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $32,139 $49,375 $48,875 $38,875 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $32,139 $49,375 $48,875 $38,875 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 07-08 Estimated 08-09 Budget 09-10 Number of Citizens Represented 53,400 54,073 54,200 Property Tax Base 2,597,021,301 2,725,665,648 2,646,370,793 Output/Workload Meetings Held 31 33 31 Number of Ordinances Passed 42 40 30 Number of Resolutions Approved 29 28 28 Number of "Euless Today"Issued 4 4 4 Efficiency Measures/Impact M&O Budget per Capita $0.60 $0.90 $0.72 M&O Budget % of City Budget 0.10%0.16%0.12% Effectiveness Measures/Outcomes Tax Rate .470000 .470000 0.470000 89 90 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: City Administration City Manager's Office 101-1011-513 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $275,789 $280,484 $280,484 $326,936 Operations $17,790 $17,748 $17,847 $16,075 Capital $0 $0 $0 $0 Transfers $899 $11,799 $899 $3,527 TOTAL $294,478 $310,031 $299,230 $346,538 PERSONNEL: Full Time 2.0 2.0 2.0 2.84 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Number of City Council Meetings 31 33 31 Number of Work Sessions 6 5 5 Number of Citizens 53,400 54,073 54,200 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $5.51 $5.53 $6.39 M&O Budget % of City Budget 0.92%0.97%1.09% Effectiveness Measures/Outcomes Tax Rate .470000 .470000 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/AA A1/AA 91 92 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: City Administration City Secretary 101-1014-510 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $286,056 $301,939 $301,939 $317,734 Operations $19,832 $31,943 $29,043 $29,043 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $305,888 $333,882 $330,982 $346,777 PERSONNEL: Full Time 4.0 4.0 4.0 3.5 Part Time 1.0 1.0 1.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 City Council Meetings Held 31 33 31 Boards Coordinated 11 11 11 Output/Workload Number of Ordinances Passed 42 40 30 Number of Resolutions Approved 29 28 28 Open Records Requests 150 160 230 Proclamations & Certificates Issued 120 120 120 Efficiency Measures/Impact M&O Budget per Capita $5.73 $6.12 $6.40 M&O Budget % of City Budget 0.96%1.08%1.10% Effectiveness Measures/Outcomes 93 94 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: City Manager's Office Communications/Marketing 101-1022-513 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $15,817 $17,372 $12,168 $12,773 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $15,817 $17,372 $12,168 $12,773 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 07-08 Estimated 08-09 Budget 09-10 Citizens Represented 53,400 54,073 54,200 Web Users 36,221 38,751 37,000 MyEuless Subcribers 575 618 800 Output/Workload Euless Today 4 4 4 Web Site Content 5,288,753 5,420,451 5,500,000 MyEuless emails sent 55 195 100 Web-Based Inquiries 45 per month 65 per month 70 per month Water Bill Stuffers 100,000 110,000 110,000 Public Information Campaigns 2 1 1 Efficiency Measures/Impact Annual Cost Per Citizen Euless Today Printing $0.786067 $0.786067 0.786067 MyEuless emails $0.009986 $0.009986 0.009986 Water Bill Stuffers $0.064727 $0.064727 0.064727 Effectiveness Measures/Outcomes Euless Today Survey 99%99%99% MyEuless Open Rate 43%45%45% Web Site Views 5,288,753 5,420,451 5,500,000 95 96 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Information Services Information Services 101-5016-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $109,124 $112,810 $112,810 $117,133 Operations $137,464 $200,254 $154,954 $144,856 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $246,588 $313,064 $267,764 $261,989 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 07-08 Estimated 08-09 Budget 09-10 Mini computers 1 1 1 Displays 1 1 1 Printers 2 2 2 PC CPU's 432 458 452 PC Printers 125 125 125 PC Work Group Hubs 38 40 40 LAN Servers 25 27 32 LAN Printers 43 52 50 Output/Workload PC Hardware Fixes 250 230 235 SW Installations 800 1,100 1100 SW Trouble Shoots 300 450 450 RPG Program Fixes 55 65 50 Queries 150 150 200 Efficiency Measures/Impact M&O Budget per Capita $4.62 $4.95 $4.83 M&O Budget % of City Budget 0.77%0.87%0.83% Effectiveness Measures/Outcomes 97 98 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Human Resources Human Resources 101-5019-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $222,670 $276,743 $263,256 $265,973 Operations $53,596 $62,450 $44,790 $50,855 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $276,266 $339,193 $308,046 $316,828 PERSONNEL: Full Time 3.5 3.5 3.5 3.5 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Number of Human Resource Techs 2 2 2 Total Number City Employees (FT & PT)557 560 559 Number of Employees Hired 99 65 60 Number of Employess Terminated/Retired 55 88 40 Part-Time to Full-Time Switches 3 2 2 Output/Workload Output/Workload Number of Applications Processed 861 1,246 1000 Number of Interviews 103 92 100 Number of Completed Reference Checks 19 20 25 Number of Positions Posted 32 23 25 Number of Promotion Test 16 15 15 Number of Policy Updates 1 1 1 Efficiency Measures/Impact M&O Budget per Capita $5.17 $5.70 $5.85 M&O Budget % of City Budget 0.87%1.00%1.00% Advertising Cost per Recruitment $61.14 $75.96 $65.00 Average Applications per Position Posted 27 54 40 Application Processed per FTE 246 356 286 Average Interviews per Position Posted 3 4 4 Effectiveness Measures/Outcomes Turnover Rate 9.87%15.71%7% 99 100 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Fleet and Facility Operations Facility Maintenance 101-5037-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $305,746 $326,796 $326,796 $335,852 Operations $523,752 $478,960 $429,960 $424,160 Capital $0 $0 $0 $0 Transfers $16,788 $13,499 $13,499 $17,981 TOTAL $846,286 $819,255 $770,255 $777,993 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 07-08 Estimated 08-09 Budget 09-10 Facilities 56 57 58 Traffic Intersections 21 21 24 School Zones 32 32 32 Tons of Refrigeration 3.5 million 3.6 million 4.0 million Output/Workload Special Projects 24 31 30 Work Orders Processed 8,300 7,500 7,700 Light Bulbs Changed 1,875 1,580 1,250 Efficiency Measures/Impact M&O Budget per Capita $15.85 $14.24 $14.35 M&O Budget % of City Budget 2.65%2.51%2.46% Effectiveness Measures/Outcomes Work Orders Processed per FTE 1,660 1,500 1,540 Special Projects per FTE 5 6 6 101 102 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Library Library 101-5054-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $568,435 $610,912 $610,912 $625,802 Operations $180,321 $73,392 $80,539 $48,930 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $748,756 $684,304 $691,451 $674,732 PERSONNEL: Full Time 10.0 10.0 10.0 10.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Registered Borrowers 37,404 36,544 38,250 Current Holdings 101,672 103,122 102,100 Total Library Visitations 237,312 282,077 277,655 ESL Students Enrolled 126 160 180 Summer Reading Club Participants 1,189 1,250 1,300 Output/Workload Items Circulated 507,108 558,757 525,000 Items Added 17,790 15,656 12,670 Items Withdrawn 10,792 10,003 13,700 Efficiency Measures/Impact M&O budget per capita $14.02 $12.79 $12.45 M&O budget % of city budget 2.35%2.25%2.13% Annual Circ Per Capita 9.50 10.33 9.69 Annual Circ Per Registered Borrower 13.56 15.29 13.73 Current Holdings Per Capita 1.90 1.91 1.88 Current Per Registered Borrower 2.72 2.82 2.67 Effectiveness Measures/Outcomes Annual Library Visits Per Capita 4.44 5.22 5.12 Annual Library Visits Per Registered Borrower 6.34 7.72 7.26 % of Population who are Registered Borrower 70.04%67.58%70.57% 103 FINANCE DEPARTMENT General Fund 96% 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 Admin 16% Accounting 22% Courts 56% Purchasing 6% Finance 4% General Fund 96% 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 104 105 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Finance Department Administration 101-2012-515 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $216,390 $231,714 $231,714 $185,160 Operations $8,549 $13,888 $6,053 $3,800 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $224,939 $245,602 $237,767 $188,960 PERSONNEL: Full Time 2.5 2.5 2.5 2.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Avg. bank balance $607,691 $622,540 $620,000 Avg. investment portfolio balance $62,290,624 $62,546,721 $62,000,000 Output/Workload # of investment transactions processed 245 235 240 # of major financial documents issued 5 5 5 # of revenue manuals issued 4 4 4 Portfolio yield 2.95%2.19%1.69% Weighted average maturity of portfolio 263 days 290 days 290 days Total interest earnings $1,924,477 $1,117,295 $1,050,850 Efficiency Measures/Impact M&O budget per capita $4.21 $4.40 $3.49 M&O budget % of city budget 0.77%0.77%0.60% Avg. # of days to issue monthly reports 25 24 22 Avg. # of business days to close month 24 23 21 % of avg. bank balace to portfolio balance 0.98%1.00%1.00% Budget distribution date December 31 November 30 November 30 Effectiveness Measures/Outcomes Receive GFOA Budget Award 1 1 1 # of GFOA budget reviewer comments 6 6 6 % of actual to budgeted revenues 100.05%94.90%100.00% 106 107 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Finance Department Municipal Court 101-2013-515 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $561,031 $585,987 $585,987 $540,767 Operations $121,631 $146,779 $125,325 $122,375 Capital $1,000 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $683,662 $732,766 $711,312 $663,142 PERSONNEL: Full Time 9.0 9.0 9.0 8.0 Part Time 2.0 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Cases Filed 30,551 33,670 34,000 City Case Volume 29,001 31,581 32,000 Dallas/FT. Worth Airport Case Volume 1,550 2,089 2,000 Arrest Warrants 16,704 17,710 18,000 Number of Court Full-Time Equivalents 9 9 8 Output/Workload Cases Disposed 25,000 26,654 28,000 Warrants Cleared 14,552 17,004 17,000 Total Court Fines Collected $2,958,729 $2,912,112 $2,971,200 Efficiency Measures/Impact M&O Budget per Capita $13.72 $13.15 $12.24 M&O Budget % of City Budget 2.30%2.31%2.09% Cases Filed per (FTE)3,395 3,741 4250 Cases Disposed per (FTE)2,778 2,962 3,500 Effectiveness Measures/Outcomes % of Cases Disposed 82%79%82% % of Current Warrants Cleared 87%96%94% 108 109 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Finance Department Accounting 101-2018-515 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $260,471 $286,651 $286,651 $247,771 Operations $24,066 $28,175 $19,400 $18,550 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $284,537 $314,826 $306,051 $266,321 PERSONNEL: Full Time 4.75 4.75 4.75 3.75 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 # of journal entries 6,562 6,342 6,300 # of manual journal entries 3,409 3,309 3,300 # of accounts payable invoices 22,641 20,621 21,000 $ of EMS billing and collection fees $102,334 $107,331 $98,400 Output/Workload # of total employee payments processed 13,582 13,474 13,500 # of direct deposits processed 10 451 10 797 10 800# of direct deposits processed 10,451 10,797 10,800 # of accounts payable checks issued 11,165 10,659 10,700 # of journal entry lines processed 157,361 242,882 175,000 # of manual journal entry lines processed 30,528 35,142 30,000 # of period 13 adjustments 88 60 60 $ of EMS collections $828,223 $880,401 $850,000 Efficiency Measures/Impact M&O budget per capita $5.33 $5.66 $4.91 % of direct deposits to total employee pmts. 76.95%80.13%80.00% # of invoices per accounts payable check 2.03 1.93 1.96 # of lines per journal entry posted 23.98 38.30 27.78 # of lines per manual journal entry posted 8.96 10.62 9.09 # of audit adjustments 2 1 1 Effectiveness Measures/Outcomes Receive GFOA CAFR Award Yes Yes Yes # of GFOA reviewer comments 5 4 4 # favorable audit opinions received 1 1 1 # of auditor comments 2 2 1 % of audit adjs. to period 13 adjs.2.27%1.67%1.67% % of EMS collection fees to $ collections 12.36%12.19%11.58% 110 111 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Finance Department Purchasing 101-5036-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $68,424 $70,593 $70,593 $74,101 Operations $2,296 $6,608 $2,368 $2,368 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $70,720 $77,201 $72,961 $76,469 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 07-08 Estimated 08-09 Budget 09-10 Purchasing Employees 2 2 2 Output/Workload Formal Bids Prepared 14 11 11 PO's Issued 280 210 225 Amount of PO's Issued 5,965,952 6,317,526 6,400,000 RFP's Issued 14 13 10 Deliveries Received 1,818 1,483 1,500 Department Orders Processed 1,034 832 900 Cities in local purchase agreement 0 4 4 Bid Requests Mailed 90 165 125 # of Bid Reponse Received 64 90 90 Efficiency Measures/Impact M&O Budget per Capita 1.32 1.35 1.41 M&O Budget % of City Budget 0.22%0.24%0.24% PO's Issued in < 1 day 93.57%99.05%97.78% RFP's Issued < 2 days 100.00%100.00%100.00% EOM reports submitted in < 5 days 12 12 12 Department Orders per FTE 517 416 450 PO's issued per FTE 909 742 750 Avg. $ amount of PO $21,307 $30,083 $28,444 Effectiveness Measures/Outcomes Response to Bids Issued 71.11%54.55%72.00% 112 POLICE DEPARTMENT Police Cheif Michael Brown Patrol Traffic  Control Warrants/  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 General Fund 69% Patrol 47% CID 15% Service 19%Detention 13% Emergency Mgmt 0% Admin. 6% Police Cheif Michael Brown Patrol Traffic  Control Warrants/  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 Police  Department 31% General Fund 69% 113 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1102 West Euless Boulevard Police and Courts Building Euless, TX 76040 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. • Acceptance of TX Dot Traffic Grant. • Hired Quality Police Officers. • Hired Quality Support Staff (Dispatchers, Secretaries and Records Clerks). • Achieved TCLEOSE Training Standards. • Improved Departmental/Divisional Communication. • Continued employee satisfaction as indicated by extremely low turnover of personnel. • Increased emergency response training throughout department. • Re-certify all department employees in CPR and AED use. • Improved & Maintained communication and service to citizens. • Developed servant/leadership mentality throughout department. • Strive for continued Community Involvement. • Offer Citizens Police Academy and CERT program in order to provide public awareness. • Introduce new community programs for children and citizens. • Expand the Net Smart program to all schools. • Maintain and Increase Unified Incident Command training for all employees. • Maintain and Increase city wide emergency management response through training. • Strive to meet the community needs. • Improve and enhance communication department/division wide. • Reduce crime trends and community problems. • Address “Order Maintenance” issues in the community. • Meet and Exceed TCLEOSE Training Standards. • Technology • Radio System Enhancement Police Administration 101-3045-521 114 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Police Administration 101-3045-521 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $343,008 $606,074 $606,074 $549,937 Operations $32,778 $45,837 $39,187 $43,587 Capital $0 $0 $0 $0 Transfers $921 $921 $921 $2,418 TOTAL $376,707 $652,832 $646,182 $595,942 PERSONNEL: Full Time 4.0 5.0 5.0 4.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Sworn Police Officers 86 85 85 Civilian Employees 41 41 38 Population Served 53,900 54,073 54,200 Output/Workload Total Part I Offenses 1,666 2,002 2,000 Efficiency Measures/Impact M&O Budget per Capita $7.05 $11.95 $11.00 M&O Budget % of City Budget 1.18% 2.10% 1.88% Sworn Officers per thousand population 1.60 1.57 1.57 Civilian per thousand population 0.76 0.76 0.70 Effectiveness Measures/Outcomes Crime Rate Population 3.09% 3.70% 3.69% 115 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1102 West Euless Boulevard Police and Courts Building Euless, TX 76040 24 Hours a Day 365 Days a Year The mission of the Patrol Division is to provide the Citizens of Euless with the quickest and most effective response to their calls for assistance. In addition, the Patrol Division strives to work in partnership with the community to continually improve the safety and quality of life for all the Citizens of Euless. • Met required Texas Commission on Law Enforcement Officer Standards and Education training . • Zero increase in traffic accidents • Continued citizen involvement through Block Watch Program, Citizen Police Academy, Community Emergency Response Team. • Improved communication through organization. • Improve safety through aggressive traffic and patrol enforcement efforts • Provide training to staff in order to improve the efficiency of the response times. • Increase citizen involvement by marketing the various programs offered to the citizens of Euless. • Prepare new supervisors to promote in order to develop a succession plan. • Growth of City and increasing demand on services • Retirement of long term supervisors and officers in next few years • Increase in crime with flat or decreased revenues or resources • Increase in the cost of training Police Patrol 101-3046-521 116 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Police Patrol 101-3046-521 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $4,252,178 $4,168,669 $4,168,669 $4,445,144 Operations $58,065 $69,954 $69,954 $71,262 Capital $4,780 $12,500 $12,500 $7,500 Transfers $124,795 $116,293 $116,293 $95,258 TOTAL $4,439,818 $4,367,416 $4,367,416 $4,619,164 PERSONNEL: Full Time 46.0 44.0 44.0 46.0 Part Time 13.0 13.0 13.0 13.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Sworn Officer 86 85 85 Calls for Service 83,500 85,250 84,000 Output/Workload Citations Issued 26,503 29,925 30,000 Warnings Issued 13,463 12,862 13,000 Arrests Made 5,706 5,298 5,300 Efficiency Measures/Impact M&O Budget per Capita $83.14 $80.77 $85.22 M&O Budget % of City Budget 13.91%14.22%14.59% Effectiveness Measures/Outcomes Number of Citations per sworn officer 308 352 353 Number of warnings per sworn officer 157 151 153 Number of arrests per sworn officer 66 62 62 117 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1102 West Euless Boulevard Police and Courts Building Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. The Criminal Investigations Division (CID) investigates alleged and suspected criminal activity reported to the police department. Personnel conduct follow-up investigation 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. • Increased our Technology capabilities with new facial composite software. • Created a cohesive division after several manpower changes. • Continued to increase the training provided to our investigators. • Serve our customers in a positive manner. • Increase clearance rate. • Increase stolen property recovery. • Increase overall crime rate in order to eliminate the need for additional man power. Maintain training requirements under the current financial situation. Continued support for technological improvements and other emerging technologies. Continued increase in Financial Crimes. Increase in Overall Crime Numbers without an increase in manpower. Police Criminal Investigations 101-3047-521 118 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Police Criminal Investigations 101-3047-521 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $1,365,350 $1,410,279 $1,410,279 $1,451,357 Operations $39,822 $58,702 $57,202 $57,202 Capital $0 $0 $0 $0 Transfers $11,660 $17,211 $17,211 $17,017 TOTAL $1,416,832 $1,486,192 $1,484,692 $1,525,576 PERSONNEL: Full Time 15.0 15.0 15.0 15.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Number of Investigators 12 12 12 Total Part 1 Offenses 1,726 2,002 2,000 Stolen Property Value $3,434,566 $3,290,017 $3,300,000 Output/Workload Total Part 1 Offenses Cleared 403 300 400 Recovered Property Value $1,020,102 $1,231,105 $1,320,000 Juvenile Arrests 280 268 250 Efficiency Measures/Impact M&O Budget per Capita $26.53 $27.46 $28.15 M&O Budget % of City Budget 4.53% 4.53% 4.99% Part I Cases Cleared per Investigator 33.58 25.00 33.33 # of juvenile arrest per investigator 23.33 22.33 20.83 Effectiveness Measures/Outcomes % of Stolen Property recovered 29.70% 37.42% 40.00% $ of Recovered property per investigator $85,009 $102,592 $110,000 % of Part I offenses Cleared 23.35% 14.99% 20.00% 119 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1102 West Euless Boulevard Police and Courts Building Euless, TX 76040 24 Hours a Day 365 Days a Year The Support Operations Bureau in an efficient manner provides: • 24 hour 911 emergency Communications Services • The processing and retention of all police reports and records • Technical support and assistance for information management • Instructions to citizens Fire and Police Academy and other civic groups • Communications Officer D. Torrez, named the Association of Public-Safety Communications International Trainer of the Year. • Communications Officer M. Sanchez, named National Emergency Number Association, Telecommunicator of the Year. • Communications Officer Tammy Barnes, named National Emergency Number Association, Silent Hero. • The Communications Division received the EMS Director’s Award on 2/23/2008. • The 911 center contributed to City of Euless receiving the ISO’s most favorable rating. • Certified (1) CPR Instructor. • Continued inhouse training of all Emergency Medical Dispatching, and TCIC/NCIC certifications. • Re-certified by Texas Crime Information Center/National Crime Information Center during the annual audit. •Reduce dispatch times for Fire and EMS to less than 1 minute 80% of the time • Reduce dispatch times for priority 1 police calls for service to less than 2 minutes 80% of the time • Update Service Bureau’s Standard Operating Procedures • Begin crisis intervention training for all telecommunicators • Reduce Overtime expenditures, and maintain minimum staffing requirements. • Reduced revenues may negatively impact overtime expenditures and ability to maintain 911 center minimum staffing requirements. • Continue support of the maintenance, improvement, and growth of our Information management Systems and other emerging technologies. Police Service 101-3048-521 120 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Police Service 101-3048-521 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $1,500,471 $1,686,169 $1,686,169 $1,632,999 Operations $89,068 $165,226 $161,426 $175,242 Capital $0 $0 $0 $0 Transfers $21,260 $21,260 $21,260 $17,151 TOTAL $1,610,799 $1,872,655 $1,868,855 $1,825,392 PERSONNEL: Full Time 25.0 25.0 25.0 24.0 Part Time 4.0 4.0 4.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Calls for Service 145,553 127,179 125,000 Emergency 9-1-1 Calls Received 32,952 33,557 33,000 Non-Emergency Calls Received 112,601 93,622 92,000 Telephone Calls Dialed by Communications 36,614 41,074 40,000 Total Phone Calls Processed 182,167 168,253 165,000 # of Records Clerk 5 5 5 # of Dispatchers 15 15 15p Output/Workload Offenses Processed 4,350 4,400 4,450 Adult Arrest Processed 5,347 5,104 5,000 Juvenile Arrests Processed 279 268 250 Non-Criminal Incidents Processed 4,008 4,025 4,150 Accidents Processed 1,058 801 750 Reports Processed 26,939 26,995 22,150 Efficiency Measures/Impact M&O Budget per Capita $30.16 $34.56 $33.68 M&O Budget % to City Budget 5.05% 6.08% 5.76% # reports processed per clerk 5,388 5,399 4,430 # of call per dispatcher 12,144 11,217 11,000 Effectiveness Measures/Outcomes 121 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1102 West Euless Boulevard Police and Courts Building Euless, TX 76040 Monday - Friday 8:00 -5:00pm To provide safe, secure and sanitary environment for persons being held in the Detention Facility. To receive, process, maintain and dispose of property taken into custody by the police department in compliance with applicable laws. • Maintained a successful part-time P.S.O program • Continued contract for housing immigration prisoners with the Bureau of Immigrations and Customs Enforcement. • Serve everyone in a positive manner. • Ensure that each prisoner is held in a safe, secure and sanitary environment. • Ensure that property received is maintained and handled in accordance to legal requirements. • Continue a positive relationship with Bureau of Immigration and Customs Enforcement. • Continue to provide supervision on each shift. Continue support for the detention facility and equipping of staff. Decrease in Immigration revenue. Police Detention 101-3049-521 122 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Police Detention 101-3049-521 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $1,049,038 $1,211,304 $1,211,304 $1,171,461 Operations $98,197 $96,941 $96,941 $88,441 Capital $0 $0 $0 $0 Transfers $1,662 $4,162 $1,662 $1,662 TOTAL $1,148,897 $1,312,407 $1,309,907 $1,261,564 PERSONNEL: Full Time 17.0 18.0 18.0 17.0 Part Time 4.0 4.0 4.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 B.I.C.E. Prisoners Processed 5,377 3,310 3,000 B.I.C.E. Prisoners Man-Days 14,061 8,275 6,000 City Prisoners Processed 5,116 4,938 5,000 City Prisoners Man-Days 10,293 9,876 10,000 Total Prisioners Processed 10,493 8,248 8,000 Total Prisioners Man-Days 24,354 18,151 16,000 # Full Time PSO's 15 15 14 Output/Workload Total Beds 46 46 46 Efficiency Measures/Impact M&O Budget per Capita $21.51 $24.22 $23.28 M&O Budget % to City Budget 3.60%4.26%3.98% Number of Prisoners processed per PSO 700 550 571 Effectiveness Measures/Outcomes Average days served per I.N.S. prisoner 2.62 2.50 2.00 Average days served per City prisoner 2.01 2.00 2.00 Average days served in jail 2.32 2.20 2.00 123 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1102 West Euless Boulevard Police and Courts Building Euless, TX 76040 24 hours a day 365 days a year To identify, prepare for, respond to and recover from any man made or naturally occurring disaster that may strike the City of Euless. • HAZMAP plan approved by State and FEMA • NIMS training completed for director and supervisor city-wide • 5 year revision of EOP received State approval • Continued monthly meetings with Tarrant County and HEB emergency managers. • Continued supervisor involvement through monthly meetings. • Continue monthly meetings • Increase training throughout City to be better prepared in the event of an emergency. • Obtain acceptance for City team to attend EMI • Participate in disaster exercise activity • Continued increase in training • Economic downturn conditions • Growing demands by Federal, State, and Local Emergency Planners. Police Emergency Management 101-4024-521 124 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Police Emergency Management 101-4024-522 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $2,850 $0 $0 $0 Operations $8,633 $28,040 $26,420 $26,420 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $11,483 $28,040 $26,420 $26,420 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 07-08 Estimated 08-09 Budget 09-10 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 Test 4 4 4 Efficiency Measures/Impact M&O Budget per Capita $0.22 $0.49 $0.49 M&O Budget % of City Budget 0.04%0.09%0.08% Effectiveness Measures/Outcomes 125 FIRE DEPARTMENT Fire Chief Robert Isbell Administration EMS/Suppression Emergency  Care/Transportation Fire Rescue/Hazmat  Response Prevention/  Education Disaster Response Fire Marshal Annual  Inspections Investigation s Issue Permits  and CO's Building Plan  Reviews CPR Training General Fund 77% Suppression 90% Admin 4% Fire Marshal 6% Fire Chief Robert Isbell Administration EMS/Suppression Emergency  Care/Transportation Fire Rescue/Hazmat  Response Prevention/  Education Disaster Response Fire Marshal Annual  Inspections Investigation s Issue Permits  and CO's Building Plan  Reviews CPR Training Fire Services 23% General Fund 77% 126 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive Fire Administration Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. The mission of the Euless Fire Marshal’s Office is to maintain fire prevention, fire inspection, fire 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 Fire Departments web page was revised. • All Standard Operating Procedures related to the fire investigation function were reviewed. • A closer working relationship was established between the fire and police departments in the arena of fire investigations through the development of a team approach to arson fires. This involved the transfer of the peace officer license’s for arson investigators to the police department. • Implemented credit card payment process for Fire Department permit fees. • Public education program targeting home owners with fire sprinkler systems was implemented. • The primary goal of the Division is to maintain current levels of service with no budgetary increases. • The public education program will continue to be evaluated and expanded whenever possible within current budgetary allotments. • Fire Investigation will complete the police academy and receive peace officer commission. • We placed hydra-storz adaptors on approximately 50% of the fire hydrants in the City in 2007/08. With the current economic situation it isn’t reasonable to expect a large expenditure to complete the project in one year. Therefore, the Phase II portion of the project has been divided into 5 sub phases, with a $30,000 request to fund Phase II-a. The goal is to continue moving forward with the program in a methodical manner. • Maintaining adequate funds for required training continues to be a challenge. Fire Fire Marshal 101-4023-522 127 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Fire Fire Marshal 101-4023-522 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $390,148 $406,832 $406,832 $417,585 Operations $31,070 $37,229 $39,729 $39,729 Capital $0 $0 $0 $0 Transfers $6,254 $9,565 $9,565 $10,405 TOTAL $427,472 $453,626 $456,126 $467,719 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 07-08 Estimated 08-09 Budget 09-10 Number of Fire Inspectors 3 3 3 Population Served 53,400 54,073 54,200 Output/Workload Inspections Conducted 1,813 1,693 1,750 Permits Issued 246 234 225 Citations/Warnings issued 39 33 30 DRC/Construction Meetings 125 91 100DRC/Construction Meetings 125 91 100 Plans Received 370 244 250 Investigations Conducted 170 210 200 Offenses Filed 3 1 1 Classes/Programs held 73 88 90 Public relations projects 13 7 12 Special Projects 14 12 12 Efficiency Measures/Impact M&O Budget per Capita $8.01 $8.44 $8.63 M&O Budget % of City Budget 1.34%1.48%1.48% Inspection Enforcement 1.78%1.97%2% Avg # of Class Attendees per class 116 155 150 # of Classes held per Inspector 24.33 29.33 30.00 Effectiveness Measures/Outcomes Number of Investigations per Inspector 57 70 67 Number of Inspections per Inspector 604 564 583 Number of people in classes 8,476 13,633 13,500 % of population reached 15.87%25.21%24.91% 128 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive Fire Administration Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. 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. • Implemented the CFA rehab program including training and deployment. • Implemented the new CAFS foam technology to our suppression fleet. • Develop long term strategies with each division to monitor operating expenses. • Develop cooperative city cross-jurisdictional training with neighboring departments. • Succession planning with line officers • Continue to streamline and develop functional Standard Operating Procedures. • Maintain protection levels in prevention with commercial growth • Develop budgetary operational plans. Fire Administration 101-4040-522 129 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Fire Administration 101-4040-522 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $311,256 $412,151 $412,151 $282,850 Operations $19,582 $27,749 $27,749 $27,749 Capital $0 $0 $0 $0 Transfers $942 $942 $942 $0 TOTAL $331,780 $440,842 $440,842 $310,599 PERSONNEL: Full Time 4.0 4.0 4.0 3.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Civilan Personnel 3 3 3 Sworn Personnel 68 70 69 Output/Workload Incident Reports Processed 3,600 3,750 4,600 Avg. Ambulance Response Time 4 min.4 min.4 min. Requisitions Processed 1,000 1,000 975 Efficiency Measures/Impact M&O Budget Per Capita $6.21 $8.15 $5.73 M&O Budget % of City Budget 1.04%1.44%0.98% Sworn Personnel per thousand population 1.27 1.29 1.27 Incidents Reports Processed per civilan 1,200 1,250 1,533 Effectiveness Measures/Outcomes Insurance Service Organization Rating 3 1 1 130 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive Fire Administration Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. 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. • Implemented mechanical power assisted ambulance stretchers. • Initiated a CPR project to train all city employees in CPR and AED. • Work with area Hospitals on Stroke Care Protocol. • Completed the remount project of all ambulances, with a great cost savings to the city. • Completed the major project of ISO evaluation and received and ISO 1 rating. • Develop cooperative training initiative with neighboring Fire Departments in order to share resources. • Develop and implement strategies to reduce operation costs. • Develop and implement management training opportunities in house for the fire department managers. • Continue the four year plan to replace SCBA bottles that will no longer be serviceable by 2012 • Potential retirement opportunities will require promotional needs. • Develop cost savings plan for the fire departments purchasing activities. Fire EMS/Suppression 101-4041-522 131 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Fire EMS/Suppression 101-4041-522 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $5,765,669 $6,019,224 $6,019,224 $6,147,943 Operations $221,958 $246,758 $226,258 $226,258 Capital $7,259 $9,000 $9,000 $9,000 Transfers $181,466 $224,866 $224,866 $245,286 TOTAL $6,176,352 $6,499,848 $6,479,348 $6,628,487 PERSONNEL: Full Time 65.0 65.0 65.0 65.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Total Alarms 4,197 3,827 3,827 EMS Calls 2,688 2,634 2,900 Structure Fires 60 53 75 Vehicle Fires 36 21 35 All Other Fires 1,411 1,116 1,000 Fire Property Damage 883,060 898,195 750,000 Output/Workload Output/Workload Mutual Aid Given (EMS)53 43 43 Mutual Aid Received (EMS)21 13 60 Mutual Aid Given Suppression 74 70 225 Mutual Aid received Suppression 58 52 60 Efficiency Measures/Impact M&O Budget per Capita $115.66 $119.83 $122.30 M&O Budget % of City Budget 19.35%21.09%20.93% Avg. Ambulance Response time in Euless 4:00 min.4:00 min.4:00 min. Avg. Mutual Aid given response time 6:30 min.5:49 min.7:00 min. Avg. Mutual Aid received response time 10:00 min.6:20 min.8:30 min. EMS calls per Sworn personnel 39.53 37.63 42.03 Alarm calls per Sworn personnel 61.72 54.67 55.46 Effectiveness Measures/Outcomes Fire related Civilian Injuries 8 3 3 Fire related Personnel Injuries 0 2 2 132 DEVELOPMENT Director Chris Barker Planning Planning & Zoning Land Development Inspection Services Code Enforcement Building Permits Environmental Health Food Handlers Permits Health Inspections &  Permits General Fund 96% Planning 35% Inspections 54% Health 11% Director Chris Barker Planning Planning & Zoning Land Development Inspection Services Code Enforcement Building Permits Environmental Health Food Handlers Permits Health Inspections &  Permits Development 4% General Fund 96% 133 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Development and Engineering Building Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. 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. • Facilitated over 30 residential and commercial cases through Development Review Committee, Planning and Zoning Commission, and City Council approval process. • Hired a Senior Planner to help facilitate the activities of the Planning and Development Department and process in order to provide a superior level of service to our community. • Completed evaluation and revisions to the Comprehensive Code of Ordinances related to signs, accessory buildings, gas drilling and production. • Completed the creation and adoption of the new Apartment Inspection Program. • Facilitated the implementation of the Euless Point redevelopment initiative. • Effectively administer the redevelopment process associated with the Euless Point initiative. • Effectively coordinate and administer programs/projects associated with redevelopment efforts throughout the city, with specific emphasis on the Tarrant County CDBG and Home Program and specific commercial areas. • Effectively partner with commercial businesses to meet the requirements in Section 84-334 regarding landscape maintenance and upkeep. • Consider adoption of an amendment to the Gas Drilling Ordinance and effectively administer the Gas Pad Site and Gas Drilling Permit application process. • Successful implementation of the Apartment Inspection Program with inter-departmental cooperation. • Evaluating and developing a formal and structured single family rental inspection program as directed. • Evaluate and recommend potential updating of the City’s Comprehensive Development Plan. • Construction activity will begin/continue in residential subdivisions including the Creekwood Estates, Enclave at Wilshire Park, the Villas at Texas Star, Glade Parks, and in commercial developments located in Shops of Vineyard Village and Glade Parks. • Efforts associated with residential and commercial redevelopment activities. • The city will continue involvement with issues regarding the Barnett Shale, including leasing city owned properties and consideration of gas drilling permits Development Planning 101-6032-540 134 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Development Planning 101-6032-540 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $314,874 $368,970 $320,501 $386,254 Operations $18,891 $32,487 $15,271 $17,771 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $333,765 $401,457 $335,772 $404,025 PERSONNEL: Full Time 3.0 3.0 3.5 3.5 Part Time 1.0 1.0 1.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Zoning Change Applications 2 2 2 Planned Developments 2 2 1 Site Plan Applications 8 10 4 Preliminary Plat Applications 3 5 3 Final Plat Applications 5 5 3 Replat Applications 2 3 2 Specific use Permit Applications 23 25 23 Variance Requests 2 2 2 Special City Council/P&Z Request 2 5 2 Output/Workload Pre-Development Conferences 200 200 200 Planning & Zoning commission Items 30 30 30 Council Related Items 37 30 35 Ordinance Review and Revisions 4 4 4 Special Reports and Studies 4 4 4 Efficiency Measures/Impact M&O Budget per Capita $6.25 $6.21 $7.45 M&O Budget % of City Budget 1.05%1.09%1.28% # of Applications processed per FTE 16.33 16.86 12.00 Effectiveness Measures/Outcomes APA Midwest Section Award 1 1 1 TX APA Excellence in Planning Award 1 1 1 135 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Development and Engineering Building Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. 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 equipment specifically regulated. To regulate the initial construction, subsequent remodeling, and occupancy of all buildings and structures within the City of Euless. • Completed the placement of all permit applications and forms on the web site. • Developed and implemented a new, highly efficient filing system for permit records. • Created a new area and system for completed residential and commercial plan review storage. • Participated and contributed as a valued member of the City’s ER program. • Maintained a high level of production in terms of inspections performed and code service correspondence resulting in a high percentage of properties/construction meeting code compliance. • Effectively administered the goals and objectives of the CCAT team supporting the community. • Completed thorough review of minimum housing inspection program and inspection process to increase frequency of inspection for specific categories of properties. • Cordinate Plan Review process for the Master planned commercial mixed use tracks and coordinate with applicant, developers and contractors with the inspection process of buildings during their construction process. • Allow Staff participation in the Council of Government's committee relating to code changes for 2009 ICC code adoption. • Adoption of the 2009 I Codes to be current with the state’s adoption and regulations. • Develop as a complement to the police department’s program, a voluntary program for apartments that would be recognized as exceeding minimum code standards. • Evaluate and implement a move from the current methodology of value of work permit fees towards fixed and ICC average fee table valuation of permit fees. • Successful implementation of the Apartment Inspection Program with inter-departmental cooperation. • Residential and commercial construction activity has declined and will have obvious ramifications related to building inspection work load and revenue. • Continue training and certification requirements related to 2009 I codes and state license’s increase and CE for certifications. • Provide training and certifications for all staff to be qualified to perform the duties assigned in code services and building inspections. Development Inspection Services 101-6034-540 136 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Development Inspection Services 101-6034-540 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $499,885 $514,649 $514,649 $575,416 Operations $27,396 $50,882 $27,172 $27,934 Capital $0 $0 $0 $0 Transfers $3,451 $9,623 $9,623 $11,824 TOTAL $530,732 $575,154 $551,444 $615,174 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 07-08 Estimated 08-09 Budget 09-10 Service Requests 925 800 850 Notice of violation letters 950 1,100 1,150 Request w/No Action Req.325 300 325 # of Inspectors 4 4 4 Output/Workload Residential- New/Attached 77 100 110 Residential-Remodel 143 148 150Residential- Remodel 143 148 150 Residential-Swimming Pools 18 12 15 Commercial- New 28 16 15 Commercial/Multifamily Remodel 42 34 35 Industrial Buildings 0 0 1 Churches 0 0 0 Misc. Permits 2,311 1,703 1,800 Certificates of Occupancy 116 72 75 Inspections 5,942 4,766 6,000 Efficiency Measures/Impact M&O Budget per Capita $9.94 10.20 11.35 M&O Budget % of City Budget 1.66%1.80%1.94% # of Inspections per Inspector 1,486 1,192 1,500 # of Service Requests per Inspector 231 200 213 Effectiveness Measures/Outcomes % of NOV per Inspection 15.99%23.08%19.17% 137 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 N Ector Drive Development and Engineering Building Euless, TX 76039 Monday - Friday, 8:00 A.M. - 5:00 P.M. 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/ control of communicable diseases has also become a major function of this department and 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. Investigate and answer various types of environmental complaints. Conduct food handler certification courses. • Developed a new methodology and procedures for conducting Health Inspections, including reworking of the forms used to capture and score Health Inspections. • Developed a new filing and tracking system for Health Inspections. • Attended training and education seminar regarding public awareness of ethnic owned business and how to apply appropriate cultural awareness while performing inspections regarding the food establishment. • All public pools are in compliance with current state guidelines regarding the entrapment safety requirements. • Attend classes for State updates regarding pool requirements specifically relating to the Virginia Graham Baker Act Federal mandate requirements regarding swimming pool drain safety. • Maintain Food & Health Education requirements regarding State & FDA guidelines. • Seek professional training and education relating to new legislative and industry requirements regarding the food and health industry. • Evaluate the method for and potential of publishing Health Inspection Reports for public view. • Evaluate opportunities to implement the utilization of technology to improve the efficiency, effectiveness and level of service provided by the Health Inspection Division. • 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 maintain membership to organizations for the Health Department staff equipping them to provide the best possible level of service to protect our community. • Evaluate the method for and potentially implement the publishing of Health Inspection Reports for public view. Development Environmental Health 101-6065-540 138 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Development Environmental Health 101-6065-540 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $118,707 $122,798 $122,798 $119,526 Operations $4,246 $9,892 $5,538 $5,470 Capital $0 $0 $0 $0 Transfers $4,142 $4,142 $4,142 $5,765 TOTAL $127,095 $136,832 $132,478 $130,761 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 07-08 Estimated 08-09 Budget 09-10 # of Inspectors 1 1 1 Output/Workload Temp. Event, Seasonal, Mobile 75 15 11 Retail Food Permits 171 150 60 Day Care Inspections 26 26 26 Swimming Pool Inspections 111 109 100 Nursing Homes 1 0 0 Food Service Establishment 242 232 230 Efficiency Measures/Impact M&O Budget per Capita $2.38 $2.45 $2.41 M&O Budget % of City Budget 0.40%0.43%0.41% Effectiveness Measures/Outcomes Food Permits per Inspector 171 150 60 Swimming Pool Inspections per Insp.111 109 100 Number of Food Establishments per Insp 242 232 230 # of food establishments per 1000 population 4.53 4.29 4.24 139 (PACS) Parks & Community Services Director  Ray McDonald* Administration Swimming  Pools Maintenace of Pools Operation of three    neighborhood pools Swimming  Classes Leisure  Services Recreational  Activities Athletic  Programming Youth, Pre‐School and  Senior Programs Projects and  Special Events Arbor Daze Texas  Star  Concert Series Summer Musical Parks Maintenance of  City Parks Develop &  Improve City  Parks Beautification  and Historical  Preservaton General Fund 93% Admin 3% Parks 60% Pools 5% Leisure Services 27% Special Events 5% Director  Ray McDonald* Administration Swimming  Pools Maintenace of Pools Operation of three    neighborhood pools Swimming  Classes Leisure  Services Recreational  Activities Athletic  Programming Youth, Pre‐School and  Senior Programs Projects and  Special Events Arbor Daze Texas  Star  Concert Series Summer Musical Parks Maintenance of  City Parks Develop &  Improve City  Parks Beautification  and Historical  Preservaton PACS 7% General Fund 93% *Community Services also manages other funds which include: The Texas Star Sports Complex, Arbor Daze and Recreation Classes. 140 141 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Parks and Community Services Recreation 101-7051-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $571,007 $583,601 $583,601 $537,210 Operations $37,220 $43,710 $31,210 $29,800 Capital $0 $0 $0 $0 Transfers $13,173 $13,173 $13,173 $13,173 TOTAL $621,400 $640,484 $627,984 $580,183 PERSONNEL: Full Time 8.3 8.3 8.25 7.25 Part Time 6.0 6.0 6.0 6.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Number of Memberships Sold 3,944 3,703 3,500 Output/Workload Racquetball Players 3,388 3,756 3,700 Track Users 14,028 11,742 11,000 Fitness Center Users 36,230 38,612 38,000 Summer Track Program 435 435 450 Web Registrations 272 272 275 Efficiency Measures/Impact M&O Budget per Capita $11.99 $11.61 $10.70 M&O Budget % of City Budget 1.95%2.04%1.83% Effectiveness Measures/Outcomes Midway Recreation Center Attendance 3,600 3,829 3,800 Ruth Millican Center Attendence 13,272 15,775 16,000 Simmons Center Attendance 16,120 16,116 16,500 Gymnasium Attendance 47,677 51,516 51,000 Youth Classes Attendance 48,940 65,689 65,000 Adult Classes Attendance 10,601 8,763 8,700 142 143 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Parks and Community Services Parks 101-7052-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $1,046,457 $1,101,918 $1,101,918 $965,564 Operations $299,829 $300,120 $275,850 $273,202 Capital $0 $0 $0 $0 Transfers $51,402 $65,575 $65,575 $71,646 TOTAL $1,397,688 $1,467,613 $1,443,343 $1,310,412 PERSONNEL: Full Time 16.5 16.5 16.5 15.0 Part Time 0.0 7.0 7.0 7.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Athletic Fields 37 37 38 Pavilions 5 5 7 Gazebos 2 2 2 Splash Pad 1 1 1 Pools 3 3 3 Jogging Trails 6 6 6 Output/Workload Parks Betterment Hours 2,843 799 900 Ground Maintenance Hours 8,814 2,113 8,392 Horticulture Hours 5,664 1,278 3,300 Irrigation Hours 1,234 1,008 1,400 City Assistance Hours 213 62 65 Clerical Dispatch Hours 3,088 2,499 2,500 Efficiency Measures/Impact M&O Budget per Capita $26.17 $26.69 $24.18 M&O Budget % of City Budget 4.60%4.70%4.14% Acres per FTE 20.91 20.91 20.91 Total Maintenance Hours per FTE 1,325 470 1,104 Effectiveness Measures/Outcomes 144 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 Midway Pool – 300 W. Midway Drive Wilshire Pool – 201 Sierra Drive South Euless Pool – 605 S. Main Memorial Day to Labor Day Sunday 2:00 P.M. – 6:00 P.M. Monday – Thursday 1:00 P.M. – 8:00 P.M. • To provide a safe, wholesome aquatic experience for all residents of Euless. • To have the best Aquatic program in the entire state. • To offer programs that will teach children and adults how to swim properly and to offer progressive water related recreational opportunities. • Staff participated in mock emergency training program with the Euless Fire Department. • Provided safe and enjoyable swimming opportunities for 16,234 Euless residents. • Staff coordinated 28 pool parties for Euless residents. • Brought all Euless pools up to code as required by the Virginia Graham Baker Act. • To provide a fun and safe recreational experience for all Euless residents. • To train life guards to provide optimum safety and to provide outstanding customer service at all pools. • To improve aging swimming pool infrastructure and keep equipment working at the highest level. • To keep an aging pool system functioning properly with limited funds. • To conform to new laws and regulations that are constantly changing. • To compete with other aquatic facilities and attract desirable employees to properly staff all Euless pools. Parks and Community Services Swimming Pools 101-7053-550 145 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Parks and Community Services Swimming Pools 101-7053-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $59,672 $62,440 $62,440 $62,592 Operations $30,939 $43,500 $41,500 $41,500 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $90,611 $105,940 $103,940 $104,092 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 07-08 Estimated 08-09 Budget 09-10 Day Open 86 86 86 Swimming Pools 3 3 3 Splash Pad 1 1 1 Output/Workload Guard Hours Midway 2,840 2,840 2,840 South Euless 2,500 2,500 2,500 Wilshire 2,115 2,115 2,115 Efficiency Measures/Impact M&O Budget per Capita $1.70 $1.92 $1.92 M&O Budget % of City Budget 0.28%0.34%0.33% Avg Attendance per Day 194.58 174.73 176.74 # of attendees per FTE 1,521 1,366 1,382 Effectiveness Measures/Outcomes Midway Attendance 7,729 6,113 6,200 South Euless Attendance 5,373 5,422 5,500 Wilshire Attendance 3,632 3,492 3,500 Pool Rentals 28 32 35 146 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1314 Royal Parkway Euless, TX 76040 Monday - Friday 8:00 A.M. - 5:00 P.M. To provide and encourage a positive lifestyle that promotes a healthy atmosphere and the overall well being of the community through progressive fitness and recreational programs. To promote the celebration of community through fun and interesting special events. To provide volunteer opportunities to the citizens of Euless ensuring they have a distinct investment in the quality of life the City of Euless provides. • Produced 19 special events for the community with over 15,000 people in attendance. • Coordinated Euless History in Pictures Exhibition which highlighted the history of Euless. • City of Euless events won 5 awards from the Texas Festivals and Events Association. • PACS members worked closely with the Historical Preservation Committee on numerous projects. • Served on Christmas Employee Luncheon and helped plan program. • Planned and participated in R&R Program at DFW Airport. Welcomed home approximately 1,000 soldiers. • The Texas Trash Off had 423 participants and gathered nearly 5 tons of trash. • Volunteers went on a field trip to assist the Tarrant Area Food Bank to pack lunches for under-privileged kids. • Arbor Daze 2008 was a huge success with approximately 7,500 people attending. • Over 1,075 Euless residents volunteered 3,332 hours and saved the city $65,026 in monetary value. • Create interactive programs that will assist in combating childhood obesity. • Provide new and different recreational programming opportunities to the residents of Euless. • Strengthen families of Euless by providing them with low cost special events that draws them closer. • Working with community leaders to provide volunteer opportunities which enhance community spirit. • Ability to properly staff events, rentals and camps with limited part-time money. • The ability to produce quality special events without monetary support from our sponsors. • The ability to partner with outside agencies such as the school district, HEB Teen Court, etc. to increase volunteer base is becoming increasingly harder. Parks and Community Services Projects and Special Events 101-7083-550 147 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Parks and Community Services Projects and Special Events 101-7083-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $78,661 $102,927 $102,927 $100,164 Operations $6,760 $14,825 $8,110 $7,500 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $85,421 $117,752 $111,037 $107,664 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 07-08 Estimated 08-09 Budget 09-10 Special Events 18 18 18 Output/Workload Baseball Opening/Closing Ceremonies 2 2 2 Concert Series 3 3 3 Senior Luncheon 1 1 1 Volunteer Hours 2,467 3,678 3,000 Staff Hours 1,140 1,300 1,340 Efficiency Measures/Impact M&O Budget per Capita 1.60 2.05 1.99 M&O Budget % of City Budget 0.27%0.36%0.34% # staff hours per event 63.33 72.22 74.44 # of volunteer hours per event 137.06 204.33 166.67 Effectiveness Measures/Outcomes Average number of events per month 1.5 1.5 1.5 148 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1314-B Royal Parkway Euless, TX 76040 Monday - Friday 8:00 A.M. - 5:00 P.M. To provide direction, leadership and support for the Parks and Leisure Services Board, Historical Preservation Committee, Euless Tree Board and the Economic Development Corporation in promoting the benefits of parks and recreation to the community through programming, planning, preservation and professional staff development. • Successfully opened and managed shelter operations for evacuees during Hurricane Ike • Implemented the PACS Partner Program at Midway Recreation Center • Worked with consulting and design firms to complete feasibility studies for future Capital Improvement Projects at Midway Park and Softball World. • Complete construction on Phase I of the Midway Park Family Life Center. • Begin field renovation project at Softball World. • Address the recommended items identified in the Parks Master Plan. Maintaining adequate staffing levels to provide the level of service needed to effectively deliver the benefits of parks and recreation. Parks and Community Services Recreation Administration 101-7084-550 149 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Parks and Community Services Recreation Administration 101-7084-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $58,598 $61,074 $61,074 $62,081 Operations $4,312 $9,150 $6,600 $5,100 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $62,910 $70,224 $67,674 $67,181 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 07-08 Estimated 08-09 Budget 09-10 Parks & Leisure Services Board 11 11 11 EDC Meetings 2 2 2 Historical Preservation Committee 10 10 10 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $1.18 $1.25 $1.24 M&O Budget % of City Budget 0.22%0.22%0.21% Effectiveness Measures/Outcomes 150 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  StreetsGeneral Fund 96% Street Maint. 72% Animal Control 20% Engineering 8% 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 Public Works 4% General Fund 96% 151 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1513 Westpark Way Public Works Building Euless, TX 76040 24 hours a day 365 days a year 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: All street repairs, repairs to sidewalks, curbs and gutters, installation and replacement of all street signs, traffic control signs and right-of-way maintenance, and various other tasks, including drainage maintenance. • Repaired 125,000 square feet of asphalt pavement. • Crack sealed 90,000 linear feet of street. • Patched 1,000 potholes in pavement. • Replaced 900 linear feet of curb and gutter. • Replaced 12,000 square feet of sidewalk. • Installed/replaced 1,600 signs. • Installed 30,000 linear feet of roadway pavement markings - includes City facilities. • Replaced 2,500 square feet of flat work. • Use of private vendors to supplement City forces. • Stay ahead of deteriorating streets. • Concentrate on preventative maintenance. • Implement the FY 2010 asphalt overlay plan. • Implement the FY 2010 sidewalk plan. • 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. Public Works Street Maintenance 101-8033-531 152 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Public Works Street Maintenance 101-8033-531 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $462,735 $504,855 $504,855 $471,525 Operations $183,295 $197,193 $179,293 $175,293 Capital $212,763 $260,100 $150,000 $275,000 Transfers $84,378 $92,309 $92,309 $94,561 TOTAL $943,171 $1,054,457 $926,457 $1,016,379 PERSONNEL: Full Time 9.0 9.0 9.0 8.0 Part Time 1.0 1.0 1.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Linear Miles of Curb/Gutter 182 182 182 Linear Miles of Sidewalk 2 2 1.5 Linear Lane Miles of Street 182 182 182 Output/Workload Square Foot of Overlay 999,285 797,326 900,000 Linear Lane foot Crack Sealed 129,940 78,638 150,000 Pot Holes Patched 1,530 1,134 1,500 Lane Miles Streets Swept 70 68 70 Linear Foot/Curb Gutter Replaced 4,177 1,044 3,000 Square Foot Flatwork Replaced 10,028 12,912 12,000 Square Foot Sidewalk Replaced 16,356 16,143 16,000 Miscellaneous Project Hours 6,879 3,746 1,500 Signs Made, Repaired, Replaced 3,137 1,983 2,500 Linear Lane Feet of Street Markings 61,836 45,678 30,000 Linear Feet of channel Maintenance 17,248 5,887 17,500 Linear Feet of Storm Sewer Maintenance 150,657 335,613 100,000 Efficiency Measures/Impact M&O Budget per Capita $17.66 $17.13 $18.75 M&O Budget %of City Budget 2.96%3.02%3.21% Effectiveness Measures/Outcomes 153 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1517 Westpark Way Animal Control Building Euless, Texas 76040 24 hours a day 365 day a year 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 and animals through public education and training in schools and organizations. • Out sourced cremations. • Featured animal of the week on the city web site in order to promote adoptions. • Held Dog Daze in May 2009. Will have again in May. • G.A.P. program through Trinity High School (Girls Awareness Program), which increased volunteer hours at the shelter. • Approved an Animal Registration Ordinance. • 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 through Euless publications and web site. • Existing staff is just 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 implementation of the spay and neuter program. Public Works Animal Control 101-8064-531 154 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Public Works Animal Control 101-8064-531 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $235,431 $245,618 $233,018 $260,522 Operations $25,088 $27,507 $26,507 $26,157 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $260,519 $273,125 $259,525 $286,679 PERSONNEL: Full Time 3.0 3.0 3.0 3.0 Part Time 1.0 1.0 1.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Calls for Service 2,166 2,573 2,600 Average Number of Animals In Shelter 696 844 900 Output/Workload Animals Picked Up 874 1,066 1,000 Animals Returned to Owners 65 114 100 Citations Issued 7 29 16 Dead Animals Removed 314 185 238 Adoptions 136 233 272 Euthanized 455 469 422 Efficiency Measures/Impact M&O Budget per Capita $4.88 $4.80 $5.29 M&O Budget % of City Budget 0.82%0.84%0.91% # of calls per FTE 722 858 867 # of Animals picked up per FTE 291 355 333 Effectiveness Measures/Outcomes Animal Bites 50 59 40 % of animals returned to owner 7.44%10.69%10.00% % of animals adopted 15.56%21.86%27.20% % of animals in Shelter 79.63%79.17%90.00% 155 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive Development and Engineering Building Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. 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, management of the floodplains, 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 development plans. • 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. • Reviewed 20 sets of engineering plans, 31 site plans, 17 zoning cases, 50 plats, 120 public service requests, 100 street use permits, 210 street light requests, 5 floodplain related inquiries, 10,956 linear feet of sanitary sewer installed/inspected, 7,698 linear feet of water main installed/inspected, and 25,962 sq. yds. pavement inspected/ constructed. • Completed the design and initiated the construction on the Fuller-Wiser Connector project. • Initiated and completed the traffic signal design along Mid-Cities at Gateway and Baze. • Completed the construction of the CDBG wastewater line along West Mills. • Completed the design, initiated and completed the construction of the FY2008 Water Line project. • Completed the construction of the Eastcliff & Greenbriar Drainage Improvement project. • Completed the design and initiated construction of the Rockwall-Lamar Drainage Improvement project. • Complete the FY2010 portion of the multi-year street lighting plan. • Complete the construction of the traffic signals along Mid-Cities Boulevard at Gateway Boulevard and Baze Road. • Complete the construction of the Fuller-Wiser Connector project. • Initiate the design of Baze Road from Priest Lane to Glade Road. • Complete the construction of the FY2008 wastewater project. • Complete the construction of the CDBG wastewater Project in the Oakwood Terrace West Addition. • Complete the design and initiate the construction of the FY2009 Sanitary Sewer project. • Initiate the design of the FY2010 wastewater project. • Complete the construction of the Rockwall-Lamar Drainage Improvement project. • Complete the design and initiate the construction of the Little Bear Creek Parkway Erosion Repair project. • Initiate the design of the drainage improvements on Hurricane Creek. • Construction unit bid prices show a slow inflationary trend. Public Works City Engineer 101-8066-531 156 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Public Works City Engineer 101-8066-531 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $93,508 $96,995 $145,464 $96,982 Operations $15,339 $18,600 $1,600 $10,500 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $108,847 $115,595 $147,064 $107,482 PERSONNEL: Full Time 1.5 1.5 1.0 1.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Number of Plats/Site Plans Reviewed for DRC 82 50 61 Number of Engineering Plans Reviewed 28 20 15 Output/Workload Efficiency Measures/Impact M&O budget per Capita $2.04 $2.72 $1.98 M&O Budget % of City Budget 0.34% 0.48% 0.34% # of plan revieiws per FTE 54.67 50.00 61 # of Engineering Plans reviewed per FTE 19 20 15 Effectiveness Measures/Outcomes 157 NON-DEPARTMENTAL General Fund 78% City Manager Gary McKamie Non‐departmental Citywide expenditures Retiree benefits Betterment Fund Funded by citizen  contributions Community beautification and  enhancement Legal Services Attorney fees Municipal court legal services Legal 2% Non Dept. 79% Betterment 0% Capital 19% Non‐ Departmental 22% General Fund 78% City Manager Gary McKamie Non‐departmental Citywide expenditures Retiree benefits Betterment Fund Funded by citizen  contributions Community beautification and  enhancement Legal Services Attorney fees Municipal court legal services 158 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 Not applicable 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. • Provided funding for the continuation of infrastructure maintenance which includes the street overlay and sidewalk programs. • Provided funding for the continuation of the computer hardware/software replacement program. • Provided funding for the continuation of the energy conservation program, which was implemented several years back to maximize savings through increased awareness. • Provided funding for a street lighting program and traffic signal replacement program which will enhance the safety and liability of our City. • Provide funding for infrastructure improvements. • Provide funding for computer and equipment replacements in order to maximize productivity. • Provide funding for energy conservation measures which ultimately results in better savings to the City’s utilities. 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. Non-Departmental General Fund 101-9060-590 159 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Non-Departmental General Fund 101-9060-590 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $325,366 $384,050 $156,380 $606,336 Operations $3,553,918 $3,693,188 $3,131,421 $2,952,615 Capital $1,329,487 $1,840,863 $1,219,944 $1,345,202 Transfers $2,021,472 $422,000 $240,000 $672,000 TOTAL $7,230,243 $6,340,101 $4,747,745 $5,576,153 PERSONNEL: Full Time 0.25 0.25 0.25 0.50 Part Time 0.0 0.0 0.0 0.0 Personnel 4%Transfers 8% General Fund Nondepartmental 2009-10 Budget *Includes expenses that are not specific to any one department. Personnel 4% Operating 61% Capital 27% Transfers 8% General Fund Nondepartmental 2009-10 Budget 160 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive Euless, TX 76039 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’ request 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. • Continued tree education through tree planting and tree distribution; distribution of trees has exceeded well over 150,000 trees since 1990. • Christmas Parade of Lights held in December was popular among both crowds including participants. • Enhance 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. • Organize Christmas Parade of Lights with emphasis on community involvement. Continue funding tree programs and Christmas Parade Of Lights through voluntary citizen contributions. Non-Departmental Betterment Fund 101-9061-590 161 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Non-Departmental Betterment Fund 101-9061-590 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $20,382 $22,000 $22,000 $22,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $20,382 $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 Senior Citizens 4%Lakewood / Del Norte 0% Midway Park / Rec. Bldg. 19% Playground Equip. 11% Miscellaneous 10% Fuller House Remodel 4% Betterment Fund 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 vouluntary contributions. Senior Citizens 4%Lakewood / Del Norte 0% Midway Park / Rec. Bldg. 19% Beautification 8% Signal Midway 9% Library Remodel 6%Boards / Commissions 7% Lib. Bks. / Video / Asst. 10% 1 + 1 = 2 Program 12% Playground Equip. 11% Miscellaneous 10% Fuller House Remodel 4% Betterment Fund 162 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Non-Departmental Legal Service 101-9021-590 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $128,710 $105,000 $105,000 $105,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $128,710 $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 $170,000 $180,000 96 Legal Services General Fund $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 FY00 FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 Est. FY10 Budget$157,420$125,000 $115,115 $170,796 $162,903 $127,714 $102,151 $110,892 $128,710 $105,000 $105,000 Dollars SpentLegal Services General Fund 163 FISCAL YEAR ENDING SEPTEMBER 30, 2009 ENTERPRISE FUNDS $ 7,579,940 $ 5,706,862 $ 5,877,487 $ 5,877,487 $ 6,338,914 REVENUES Property Tax $ - $ - $ - $ - $ - Gross Receipts Tax $ - $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - $ - Fines/Fees/Penalties $ 257,337 $ 257,731 $ 263,500 $ 283,500 $ 279,000 License & Permits $ - $ - $ - $ - $ - Interest Income $ 399,592 $ 271,349 $ 212,500 $ 138,000 $ 93,900 Intergovenmental Revenue $ - $ - $ - $ - $ - Charges for Service $ 19,391,865 $ 21,765,635 $ 22,466,806 $ 22,154,010 $ 23,831,052 Miscellaneous/Rental Income $ 425,197 $ 217,551 $ 186,600 $ 205,143 $ 477,500 Other Financing Sources $ - $ 232,564 $ - $ - $ - Revenues before Transfers 20,473,991$ 22,744,830$ 23,129,406$ 22,780,653$ 24,681,452$ Transfer from other Funds $ 1,334,595 $ 2,386,965 $ 1,520,779 $ 1,370,779 $ 1,356,361 TOTAL REVENUES 21,808,586$ 25,131,795$ 24,650,185$ 24,151,432$ 26,037,813$ TOTAL RESOURCES 29,388,526$ 30,838,657$ 30,527,672$ 30,028,919$ 32,376,727$ EXPENDITURES Personal Services $ 5,862,489 $ 6,141,905 $ 6,369,258 $ 6,272,914 $ 6,686,066 Professional/Technical Services $ 1,555,702 $ 1,717,337 $ 1,773,521 $ 1,735,255 $ 1,795,307 Contractual Services $ 44,438 $ 24,798 $ 19,815 $ 20,590 $ 18,420 Utilities $ 7,890,009 $ 8,896,638 $ 9,086,779 $ 8,285,114 $ 9,645,365 Maintenance $ 500,475 $ 457,782 $ 533,232 $ 483,402 $ 466,457 Other Services/Contingencies $ 185,977 $ 143,237 $ 202,800 $ 188,800 $ 188,700 Insurance $ 27,733 $ 44,513 $ 34,000 $ 34,000 $ 44,000 General & Administrative $ 150,554 $ 123,304 $ 151,275 $ 124,929 $ 127,540 Rebates/Incentives $ - $ - $ - $ - $ - Supplies $ 1,730,391 $ 1,978,403 $ 1,649,190 $ 1,642,770 $ 1,876,869 Capital Purchases (Equipment) $ 1,393,981 $ 483,563 $ 425,851 $ 145,706 $ 266,401 Debt Service/Bank Charges $ 221,955 $ 214,466 $ 218,500 $ 218,500 $ 222,900 Expenditures before Transfers $ 19,563,704 $ 20,225,946 $ 20,464,221 $ 19,151,980 $ 21,338,025 Transfers to Other Funds $ 4,117,960 $ 4,735,224 $ 4,553,541 $ 4,538,025 $ 5,220,866 TOTAL EXPENDITURES $ 23,681,664 $ 24,961,170 $ 25,017,762 $ 23,690,005 $ 26,558,891 ENDING FUND BALANCE 5,706,862$ 5,877,487$ 5,509,910$ 6,338,914$ 5,817,836$ 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. ENTERPRISE FUND SUMMARY PROJECTED FY2009-10 ESTIMATED FY2008-09 BUDGET FY2008-09 ACTUAL FY2006- 07 BEGINNING FUND BALANCE ACTUAL FY2007-08 164 WATER DEPARTMENT W&S Fund 98% Finance  Director Vicki  Rodriquez Water Office Utility Billing Water/Sewer/Drainage Sanitation Central cash collections Delinquent collections Customer service Water  Department 100% Water Dept 2% W&S Fund 98% Finance  Director Vicki  Rodriquez Water Office Utility Billing Water/Sewer/Drainage Sanitation Central cash collections Delinquent collections Customer service 165 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive Finance Building Euless, TX 76039 Monday – Friday 8:00 A.M. - 5:00 P.M. 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. • Began offering E-bill notification. Customers now have these options: receive paper bills only, receive both paper and E-mail notification, or receive E-bills only. • Began E-bill notification for City bills. This enables the Finance Department to view monthly statements on-line without the generation of paper bills. • We continue to encourage customers to use OnLine Bill Pay. Total number of online payments now exceed the number of payments received from online banking services. We expect this trend to continue as E-bill notifications increase. • We have completed the change out of obsolete transponders on all customer meters. Complete the replacement of very old meters starting with the largest meters first. Implement an online inventory for new meters. Meter information will be entered by Public Works at time of purchase. This will provide an accurate age of all installed meters. Establish a systematic change-out program for the oldest installed meters to ensure all meters register accurately. Encourage clerks to network among themselves and with others within the same industry to help better serve our customers – internally and externally. Create a bill form that can be generated inhouse which would greatly reduce monies spent on monthly forms. Closely monitor monthly water and waste water revenues to stay apprised of year-to-date income versus TRA costs. Find a way to mail utility statements without the provision of bar codes currently provided by our existing software. The bar codes are necessary to obtain bulk mailing rates through the United States Postal Service. Finance Department Utility Billing 501-2070-515 166 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Finance Department Utility Billing 501-2070-515 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $258,601 $276,086 $276,086 $283,764 Operations $137,418 $133,750 $102,300 $132,150 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $396,019 $409,836 $378,386 $415,914 PERSONNEL: Full Time 5.0 5.0 5.0 5.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Service Calls 10,941 9,534 10,000 Monthly Average Water Accounts 13,128 13,245 13,250 Monthly Average Wastewater Accounts 12,632 12,727 12,800 Monthly Average of Sanitation Accounts 11,858 11,925 11,950 Output/Workload New Accounts 1,985 1,811 2,000 Transfers 64 48 48 Billing Cycles 48 48 48 Billed Water & Sewer $14,500,720 $15,034,049 $16,703,082 Billed Drainage $657,432 $678,765 $680,000 Billed Recycling $243,346 $264,810 $270,000 Gallons Billed-Water 2,520,330,620 2,485,210,230 2,644,690,331 Gallons Billed-Wastewater 1,651,768,600 1,636,626,620 1,692,601,811 Delinquent Notices Mailed 22,162 24,520 24,000 # Hang Tangs 6,665 6,587 6,500 # of Service Cutoffs 1,203 1,213 1,200 Efficiency Measures/Impact M&O Buget per Capita $7.42 $7.00 $7.67 Delinquent Cut-off per Water Customer 9.16%9.16%9.06% Delinquent Cut-off per Noticed Mailed 5.43%4.95%5.00% Delinquent Cut-off per Tag Hung 18.05%18.42%18.46% Effectiveness Measures/Outcomes 167 PUBLIC WORKS Director Ron Young* Production Repair meters, wells, and pumps Analysis water samples Water consumption Distribution Repair and maintain  water mains Install hydrants &  service lines Sewage Maintenance of  sewer mains Repair/maintain sewer  mains and manholes Prevent  infiltration and  inflow Meter Reading Read/maintain  all city meters New/delinquent  accounts Engineering Water system Sewage system Drainage system Flood plain  management Public Works 57% Production 62% Sewage 27% Meter Reading 1% Engineering 4% Distribution 6% Director Ron Young* Production Repair meters, wells, and pumps Analysis water samples Water consumption Distribution Repair and maintain  water mains Install hydrants &  service lines Sewage Maintenance of  sewer mains Repair/maintain sewer  mains and manholes Prevent  infiltration and  inflow Meter Reading Read/maintain  all city meters New/delinquent  accounts Engineering Water system Sewage system Drainage system Flood plain  management Public Works 57% W&S Fund 43% 168 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive, Development and Engineering Building Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. 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, management of the floodplains, 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 development plans. • 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. • Reviewed 20 sets of engineering plans, 31 site plans, 17 zoning cases, 50 plats, 120 public service requests, 100 street use permits, 210 street light requests, 5 floodplain related inquiries, 10,956 linear feet of sanitary sewer installed/inspected, 7,698 linear feet of water main installed/inspected, and 25,962 sq. yds. pavement inspected/ constructed. • Completed the design and initiated the construction on the Fuller-Wiser Connector project. • Initiated and completed the traffic signal design along Mid-Cities at Gateway and Baze. • Completed the construction of the CDBG sanitary sewer line along West Mills. • Completed the design, initiated and completed the construction of the FY2008 Water Line project. • Completed the construction of the Eastcliff & Greenbriar Drainage Improvement project. • Completed the design and initiated construction of the Rockwall-Lamar Drainage Improvement project. • Complete the FY2010 portion of the multi-year street lighting plan. • Complete the construction of the traffic signals along Mid-Cities Boulevard at Gateway Boulevard and Baze Road. • Complete the construction of the Fuller-Wiser Connector project. • Initiate the design of Baze Road from Priest Lane to Glade Road. • Complete the construction of the FY2008 Sanitary Sewer Road. • Complete the construction of the CDBG Sanitary Sewer Project in the Oakwood Terrace West Addition. • Complete the design and initiate the construction of the FY2009 Sanitary Sewer project. • Initiate the design of the FY2010 Sanitary Sewer project. • Complete the construction of the Rockwall-Lamar Drainage Improvement project. • Complete the design and initiate the construction of the Little Bear Creek Parkway Erosion Repair project. • Initiate the design of the drainage improvements on Hurricane Creek. • Construction unit bid prices show a slow inflationary trend. Public Works City Engineer 501-8066-531 169 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Public Works City Engineer 501-8066-531 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $373,090 $432,292 $480,761 $381,887 Operations $31,146 $76,350 $62,850 $55,100 Capital $0 $0 $0 $0 Transfers $1,134 $2,306 $2,306 $2,161 TOTAL $405,370 $510,948 $545,917 $439,148 PERSONNEL: Full Time 5.75 5.75 5.25 4.25 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Number of Plats/Plans Reviewed for DRC 82 50 61 Number of Engineering Plans Reviewed 28 20 15 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $7.59 $10.10 $8.10 # of plan reviews per FTE 14.26 9.52 14.35 # of Engineering Plans reviewed per FTE 5 4 3.53 Effectiveness Measures/Outcomes 170 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1513 Westpark Way Euless, TX 76040 24 hours a day 365 days a year To provide safe drinking water to all Euless water customers as professionally as possible. This department handles meter reading and disinfection of all well water we produce. Completion and distribution of Consumer Confidence Reports. No violations on state inspections. Replace malfunctioning meter transponders with Orion Transponder. Produce a better quality of water from our well systems. Conduct maintenance on wells in order to maintain the city's water production. Funding must continue so that upgrades can be made to keep up with state and federal laws. Funding will be needed to replace transponders that have used up their battery life with the new Orion Transponder. Additional funding will be needed for future well rehabilitation. Public Works Water Production 501-8071-531 171 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Public Works Water Production 501-8071-531 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $597,362 $604,425 $604,425 $628,290 Operations $5,421,547 $5,285,295 $4,475,552 $5,651,058 Capital $52,285 $12,300 $25,000 $25,000 Transfers $170,170 $174,803 $174,803 $175,813 TOTAL $6,241,364 $6,076,823 $5,279,780 $6,480,161 PERSONNEL: Full Time 6.75 6.75 6.75 6.75 Part Time 0.0 2.0 2.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Gallons of Water Supplied 2,640,525,000 2,685,826,000 2,843,755,000 Output/Workload Water Samples Taken 737 791 800 Water Meters Replaced/Set 135 137 140 Transponders Replaced 3,145 1,530 1000 Gallons Water Produced 348,548,000 730,291,000 365,000,000 Gallons Water Purchased 2,291,977,000 1,955,535,000 2,478,755,000 Gallons Water Supplied 2,640,525,000 2,685,826,000 2,843,755,000 Gallons Water Billed 2,520,330,620 2,485,210,230 2,644,690,331 Efficiency Measures/Impact M&O Budget per Capita $116.88 $97.64 $119.56 % Water Billings to Water Consumed 95%93%93% Samples Taken per FTE 109 117 119 Transponders Replaced per FTE 466 227 148 Meters Set/Replaced per FTE 20 20 21 Effectiveness Measures/Outcomes 172 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1513 Westpark Way Euless, TX 76040 24 hours a day 365 days a year 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. • Completed hydrant replacement list for FY09 • Completed valve maintenance list. • Replaced water main on Mesa Drive. • Track water leaks, hydrant flushes and water main breaks in order to provide a more detailed account of estimated unbilled water. • Respond to water emergencies in a timely fashion. • Complete new hydrant replacement list for FY10. • Complete valve replacement list for FY10. • Funding needed to continue replacing deteriorated water lines. • Funding needed to replace malfunctioning valves and hydrants. Public Works Water Distribution 501-8072-531 173 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Public Works Water Distribution 501-8072-531 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $452,083 $525,880 $525,880 $538,427 Operations $155,245 $123,702 $111,902 $112,402 Capital $0 $0 $0 $0 Transfers $6,921 $5,532 $5,532 $5,580 TOTAL $614,249 $655,114 $643,314 $656,409 PERSONNEL: Full Time 9.25 9.25 9.25 9.25 Part Time 2.0 2.0 2.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Output/Workload Water Leaks Repaired 142 104 125 Hydrant/Valve Maintenance 307 481 450 Hydrant/Valve Installed 19 12 15 Linear Feet of Water Line Installed 4 1 2 Water Line/Valves Located 114 174 150 Water Taps Made 6 9 10 Efficiency Measures/Impact M&O Budget per Capita $11.50 $11.90 $12.11 Leaks repaired per FTE 15.35 11.24 13.51 Hydrant Maintenance per FTE 33.19 52.00 48.65 Valves Located per FTE 12.32 18.81 16.22 Effectiveness Measures/Outcomes 174 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1513 Westpark Way Euless, TX 76040 24 hours a day 365 days a year To maintain in proper working condition, all wastewater mains and manholes effectively and efficiently as possible. To strive to reduce and prevent inflow and infiltration. To respond quickly and courteously to all known wastewater problems. This department maintains wastewater lines, manholes and clean outs as well as constantly trying to prevent inflow infiltration. • Replacement of wastewater lines on Linda Lane, Arnett Drive, South Mills. • Decrease City wastewater stoppages. • Replacement of wastewater lines on Fayette Drive, South Mills, West Alexander, Norman Drive and Arnett Drive. • Continue funding so deteriorated wastewater lines can be replaced. Public Works Wastewater and Treatment 501-8073-531 175 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Public Works Wastewater and Treatment 501-8073-531 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $451,937 $483,112 $483,112 $496,732 Operations $1,721,622 $2,051,532 $2,108,878 $2,340,562 Capital $0 $0 $0 $0 Transfers $32,764 $25,295 $25,295 $34,188 TOTAL $2,206,323 $2,559,939 $2,617,285 $2,871,482 PERSONNEL: Full Time 8.0 8.0 8.0 8.0 Part Time 3.0 3.0 3.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Wastewater Calls: 192 66 50 City Problem 68 56 40 Customer Problem 124 10 10 Output/Workload Linear Feet Sewer Line Cleaned 693,257 577,635 600,000 Manholes Set, Repaired, Cleaned 199 67 100 Lines Repaired 8 32 20 Linear feet Sewer Line Installed/Repaired 24 39 40 Streets Washed Down 50 50 60 LBS. of Degreaser Applied 2915 2400 2,600 Efficiency Measures/Impact M&O Budget per Capita $41.32 $48.40 $52.98 Effectiveness Measures/Outcomes 176 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1513 Westpark Way Euless, TX 76040 Monday - Friday 8:00 A.M. - 5:00 P.M. 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. • Accurate reading of meters. • Completion of T.R.A.C.E. reading system to Orion system. • Provide professional and courteous service to all Euless citizens when reading meters or providing repairs. • Ensure accurate reading of meters by properly maintaining meters and transponders. • Upgrades on software. • Maintenance contracts on reading devices. • Purchasing Orion Transponders. Public Works Meter Reading 501-8077-531 177 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Public Works Meter Reading 501-8077-531 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $45,705 $49,583 $49,583 $49,263 Operations $3,572 $3,300 $3,300 $3,300 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $49,277 $52,883 $52,883 $52,563 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 07-08 Estimated 08-09 Budget 09-10 Output/Workload New Meters Set 86 143 125 Water Transponders Changed Out 3,145 1,530 1,000 Efficiency Measures/Impact M&O Budget per Capita $0.92 $0.98 $0.97 Effectiveness Measures/Outcomes 178 NON-DEPARTMENTAL Non‐Dept. 50% City Manager Gary McKamie Non‐departmental Citywide expenditures Funding of  Infrastructure Funding of Service  Center & debt Legal Services Attorney fees Recycling Educate Community Track recyclables Implement new  programs Customer Service GIS Maintain city maps Computerized Network for  development Graphic analysis citywide Non‐Dept. 69% Recycling 1% Capital 2%GIS 4%Legal Service 1% Infrastructure 12% Service Center 11% Non‐Dept. 50% W&S Fund ‐50% City Manager Gary McKamie Non‐departmental Citywide expenditures Funding of  Infrastructure Funding of Service  Center & debt Legal Services Attorney fees Recycling Educate Community Track recyclables Implement new  programs Customer Service GIS Maintain city maps Computerized Network for  development Graphic analysis citywide 179 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive City Hall Euless, TX 76039 Monday-Friday 8:00 A.M.- 5:00 P.M. To serve as a link between the City and its citizens as the educational and promotional representative for the Euless recycling program: • Work to increase single-family and multi-family residents’ participation in City-wide recycling programs; • Work with the solid waste and recycling contractors to ensure all obligations of recycling contract are fulfilled. • Worked with City of Euless Communications/Marketing, Information Services, and Code Enforcement Departments, Allied Waste Services and Community Waste Disposal companies to distribute information to Euless residents about the City’s new recycling and solid waste collection service days. • Coordinated with City staff and concerned citizens to help distribute complimentary blue bags and promotional materials to Euless residents at the Water Office; Euless Library; Household Hazardous Material Collection events; Arbor Daze, and other Parks & Community Services’ events; and the Annual Christmas Parade of Lights. • Conducted two City-wide hazardous household / electronic waste collections. • Provided recycled book covers to Euless students in eleven public schools (all grades). • Collected research from service providers, professional organizations, recycling coordinators from other cities/ states, and the Federal Government to maintain a current database of information. • Renew the inter local 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. • Work with contractors and City staff to continue to increase participation and facilitate the collection of recyclable materials throughout the City. • Allied Waste Services (Formerly Trinity Waste Services) and Community Waste Disposal each contributes $8,000 to offset costs of household hazardous waste collection events; and $2,000 for educational materials. Economic Development Recycling 501-5039-519 180 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Economic Development Recycling 501-5039-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $51,484 $54,530 $54,530 $0 Operations $63,108 $47,850 $29,500 $41,300 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $114,592 $102,380 $84,030 $41,300 PERSONNEL: Full Time 1.0 1.0 1.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Output/Workload Book Covers for Eleven Euless Public Schools 9,000 9,000 9,000 Blue Bags Distributed to Residents 13,780 14,125 14,250 Gliders 1,977 2,000 2,100 Single Family Recycling Brochures Mailed 25 25 32 Mulit Family Recycling Brochures Distributed 500 500 510 Efficiency Measures/Impact M&O Budget per Capita $2.15 $1.55 $0.76 Effectiveness Measures/Outcomes Mobile Hazmat Event Participants 250 250 275 Solid Wastes Landfilled 15,000 14,500 16,500 Curbside Recyclable 975 1,000 1,025 Household Hazardous Materials 14 14 15 181 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 N. Ector Drive Building D Euless, TX 76039 Monday through Friday 8:00 AM to 5:00 PM 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. 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 the mobile mapping applications for Police and Fire, as well as web based mapping for the general public. • Added web based utilities for viewing GIS data using new ArcGIS Server software. • Implemented new cartographic techniques made available in the last software release to enhance our maps – concentrating on wall maps and council exhibits. • Received new aerial photos for 2008 and updated existing data to match. • Update Pictometry data through an agreement with the Tarrant Appraisal District. • Enhance the cartographic quality of the maps – concentrating on utility mapping and map books. • Implement more in-house programming to streamline many of the GIS analysis projects. We will defer our planned project to collect planametric data for GIS. This data is collected using special equipment flown over the City, typically every five years. The information collected includes land contours, building footprints, and other visible land based infrastructure (streets, drains, bridges, etc.). Information Services GIS (Geographic Information Systems)501-5076-519 182 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Information Services GIS 501-5076-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $339,170 $351,449 $351,449 $368,072 Operations $67,796 $114,615 $82,715 $61,007 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $406,966 $466,064 $434,164 $429,079 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 07-08 Estimated 08-09 Budget 09-10 Sun Sparcs 0 0 0 Public Notifications 57 57 42 Land Plan 20 20 16 Various sites 60 60 71 Output/Workload Zoning 60 60 45 Water, Sewer, Storm Drain Map Books 45 45 70 Land Use 20 20 25 Street Map Books 90 90 120 Digital Map Books 50 50 50 Wall Maps FD 40 40 15 Wall Maos Dev 70 70 22 Wall Maps Other Depts 100 100 80 Efficiency Measures/Impact M&O Budget per Capita $7.62 $8.03 $7.92 Effectiveness Measures/Outcomes 183 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2009 Not applicable • 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. • 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. • Provide cash flow sufficient to fund an annual capital and infrastructure replacement program. • Provide funding for computer hardware/software replacement program. 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. Non-Departmental Water and Wastewater 501-9060-590 184 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Non-Departmental Water and Wastewater 501-9060-590 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $727,351 $828,826 $715,367 $904,105 Operations $3,320,659 $2,000,337 $1,999,055 $2,063,379 Capital $144,802 $121,751 $0 $235,801 Transfers $3,352,682 $3,170,746 $3,170,746 $3,817,426 TOTAL $7,545,494 $6,121,660 $5,885,168 $7,020,711 PERSONNEL: Full Time 9.25 9.25 9.75 10.83 Part Time 1.0 1.0 1.0 0.0 Personnel 12% Water & WasteWater Fund Non-Departmental 2009-10 Budget Personnel 12% Operating 32% Transfers 4% Capital 52% Water & WasteWater Fund Non-Departmental 2009-10 Budget 185 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Non-Departmental Legal Service 501-9021-590 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $62,695 $75,000 $75,000 $75,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $62,695 $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 $80,000 883 0 Legal Services W&S Fund $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 Est. FY10 Budget$49,455 $41,103 $58,379 $79,883 $59,338 $57,151 $45,892 $75,000 $75,000 $75,000 Dollars SpentLegal Services W&S Fund 186 187 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Fleet and Facility Operations Fleet Service 504-5090-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $408,807 $429,110 $429,110 $442,863 Operations $732,239 $752,863 $700,363 $674,143 Capital $5,136 $155,600 $5,600 $5,600 Transfers $6,383 $6,383 $6,383 $6,539 TOTAL $1,152,565 $1,343,956 $1,141,456 $1,129,145 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 07-08 Estimated 08-09 Budget 09-10 Jobs Completed 4,800 4,700 4,500 Service Calls 300 250 255 Output/Workload Recycling Programs 14 14 14 Training Classes Attended 25 30 4 Training Classes Hosted 14 10 0 Efficiency Measures/Impact M&O Budget per Capita $21.58 $21.11 $20.83 Effectiveness Measures/Outcomes ASE Certifications 145 140 140 DOT Certifications 38 27 27 OSHA Certifications 12 12 12 EVT Certfications 4 6 6 188 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1513 Westpark Way Euless, TX 76040 24 hours a day 365 days a year To protect life and property through the maintenance of drainage facilities. • All 30,000 linear feet of channel and storm drain maintenance is accomplished by the street division. • To provide the best possible service to the citizens of Euless through preventative maintenance and timely response to known problems. • There are increasing demands for service coupled with increasing E.P.A. requirements that will require staffing and funding in the near future. Public Works Drainage Utility Maintenance 510-8029-531 189 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Public Works Drainage Utility Maintenance 510-8029-531 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $137,496 $136,393 $136,393 $141,108 Operations $160,591 $274,000 $216,000 $226,000 Capital $0 $0 $0 $0 Transfers $336,498 $236,862 $236,862 $236,862 TOTAL $634,585 $647,255 $589,255 $603,970 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 07-08 Estimated 08-09 Budget 09-10 Output/Workload Linear Feet of Channel Maintenance 17,248 5,887 18,000 Linear Feet of Storm Sewer Maintenance 150,657 335,613 130,000 Manhours on Misc. Projects 3,044 447 2,000 Efficiency Measures/Impact M&O Budget per Capita $11.88 $10.90 $11.14 Effectiveness Measures/Outcomes 190 191 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Parks and Community Services Recreation Classes 520-7055-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $93,660 $87,479 $87,479 $87,852 Operations $290,427 $278,695 $278,695 $278,695 Capital $0 $15,000 $15,000 $0 Transfers $0 $0 $0 $347 TOTAL $384,087 $381,174 $381,174 $366,894 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 07-08 Estimated 08-09 Budget 09-10 Memberships 3,944 3,703 3,500 Special Events 18 18 18 Class Registraitions 5,304 4,746 5,000 Rentals 1,819 1,338 1,500 Output/Workload Volleyball/Basketball Participants 996 880 1,000 Flag Football Participants 1,018 620 750 Racquetball 3,388 3,756 3,700 Track 14,028 11,742 11,000 Gym Patrons 47,677 51,516 51,000 Summer Youth Camp Participants 750 750 750 Efficiency Measures/Impact M&O Budget per Capita $7.19 $7.05 $6.77 Effectiveness Measures/Outcomes Average Number of Special Events per Month 1.50 1.50 1.50 Volunteer Hours Worked 2,467 3,678 3,000 192 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 N. Ector Drive City Hall Complex Euless, TX 76039 Saturday, April 25, 2009 9:00 A.M. - 8:00 P.M. Sunday, April 26, 2009 2:00 P.M. - 6:00 P.M. To promote the planting of trees in and around the Euless area and to teach families the importance of trees through this ultimate free family festival. To be the best family festival in the entire state. To continue the Euless commitment to the Tree City USA and the National Arbor Day Programs through planting and preserving efforts. • Partnered with the HEB School District and held the Arbor Daze Poe-Tree contest for Euless 4th grade classes. • Programmed City tent for other Euless Departments to promote their services to festival attendees. • Gave away 2,500 free trees to be planted in the HEB area. • Received distinction of 22 years as Tree City USA from the National Arbor Day Foundation. • Over 15 local groups from all cultures performed on the community stage. • The Texas Festival and Events Association awarded the Arbor Daze Kidz Zone the award for Best Children’s • Programming, the Arbor Daze Forestry Village the award for Best Educational Programming, the Arbor Daze Tree Giveaway the award for Best Environmental Programming. • Celebrated the 20th year of nationally recognized festival. • Conduct extensive evaluation of Arbor Daze 2009 in order to produce better programs within the event. • Look for opportunities to increase involvement and participation of Euless elementary schools. • Seek out opportunities to enhance the experience and make it more enjoyable for our volunteers who donate their time to the festival. • Arbor Daze shows the City of Euless to be a progressive community that cares about its citizens even during challenging economic times. • To involve other organizations in Arbor Daze while they may be curtailing their community involvement. • To challenge PACS staff to make the festival better from year to year with no increase in revenue. Parks and Community Services Arbor Daze 521-7056-550 193 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Parks and Community Services Arbor Daze 521-7056-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $9,000 Operations $64,699 $60,250 $56,261 $60,250 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $64,699 $60,250 $56,261 $69,250 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 07-08 Estimated 08-09 Budget 09-10 Output/Workload Volunteer Hours 500 488 700 PACS Staff Hours 560 600 600 Efficiency Measures/Impact M&O Budget per Capita $1.21 $1.04 $1.28 Effectiveness Measures/Outcomes Attendance 5,000 5,000 5,000 194 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1400 Texas Star Euless, TX 76040 7 days a week 7:00 A.M. - 9:00 P.M. Activity administered by the General Manager and 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. • Completed the renovation and expansion of the Texas Star Conference Centre. • Held a celebration for Community and Members to show case the newly renovated space. • Ranked in top 5 courses in the State Of Texas by Golf Weekly Magazine. • Ranked in top 5 Luxury Courses, Top 2 Best Golf Experience, and Best Clubhouse Food by Avid Golfer Magazine. • 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. • Develop and implement target marketing strategies to local corporations and organizations for weekday Conference Centre usage. Challenges to book the new spaces in the conference area in a watchful fiscal environment. Third party employee leasing contract continues to rise annually as well as benefit cost. 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 also place a strain on the limited baseline operating budget. Labor cost continue to increase, minimum wage has increased by $2.50 in the past two years. Texas Star Golf Course Non-Departmental 540-7060-550 195 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Texas Star Golf Course Non-Departmental 540-7060-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $115,159 $120,522 $120,522 $121,885 Operations $902,797 $300,141 $300,141 $307,525 Capital $14,161 $60,900 $60,900 $0 Transfers $663,767 $723,023 $723,023 $741,293 TOTAL $1,695,884 $1,204,586 $1,204,586 $1,170,703 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 07-08 Estimated 08-09 Budget 09-10 Total Revenue $3,979,915 $3,991,850 $4,233,570 Membership Fees $67,350 $87,086 $84,000 Initiation Fees $2,675 $2,870 $3,000 Output/Workload Number of Rounds Played 41,740 43,029 40,000 Individual Memberships 148 157 160 Corporate Memberships 18 15 20 Efficiency Measures/Impact M&O Budget per Capita $31.76 $22.28 $21.60 Total Revenue/Round Played $95.35 $92.77 $105.84 Avg Membership Fee per Month $33.81 $42.19 $38.89 Effectiveness Measures/Outcomes 196 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1997 South Pipeline Road Euless, TX 76040 7:00 A.M. - 6:00 P.M. 7 days a week To maintain the golf course at the highest possible standard. To provide the best golfing experience in the area. To bring recognition to the City of Euless via our golf course. • Completed final year of Phase I bunker reconstruction. • Completed irrigation installation and landscaping surrounding the new conference center addition • Voted #3 overall public golf course in metroplex by Avid Golfer Magazine • Voted #1 Municipal golf course in the metroplex by Avid Golfer Magazine • Voted #3 favorite Municipal golf course in Texas by San Antonio Express-News. • Begin Phase II bunker reconditioning that will include sand replacement and possible re-shaping and drainage working of at least ten problem bunkers. • Increase frequency of aerification and topdressing of high traffic areas to reduce excessive wear on turf. • Work with possible land developments adjacent to course to insure negative impacts to the facility or course are kept to a minimum. • Provide aesthetic improvements in non-play areas of course adding color and additional landscaping. • Develop and implement procedures and cost efficiencies that will improve maintenance operations. Utilities, course maintenance items, and operational supplies continue to increase due to the economic influences in both fuel and production costs, which have seen a significant increase in the past fiscal years. These items continue to strain the limited baseline operating budget margins. On going bunker reconditioning and additional cultural practices now required with courses age such as aerification and topdressing may also strain budget. Possibility of further deterioration of Hurricane Creek banks will require additional funding at some point. Texas Star Golf Course Golf Course Maintenance 540-7062-550 197 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Texas Star Golf Course Golf Course Maintenance 540-7062-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $559,068 $565,413 $565,413 $620,125 Operations $244,062 $271,381 $271,381 $276,393 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $803,130 $836,794 $836,794 $896,518 PERSONNEL: Full Time 3.0 4.0 4.0 4.0 Part Time 22.0 21.0 21.0 21.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Number of Rounds Played 41,740 43,029 40,000 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $15.04 $15.48 $16.54 M&O Per Round Played $19.24 $19.45 $22.41 Effectiveness Measures/Outcomes 198 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 11700 South Pipeline Road Euless, TX 76040 7 days a week 7:00 A.M. - 6:00 P.M. To provide high quality golf equipment and logo apparel to patrons of the Texas Star Golf Course. To provide the best possible golfing experience & course conditions in the area and in the State of Texas. To provide exceptional service and golf facilities to serve both our citizens and guest. To increase participation of golf for juniors and women in the area with programs and clinics. • Recognized asa4½Star Golf Course by Golf Digest for the 9th year in a row. • Ranked in the Top 5 in the Metroplex for Overall Public Golf Courses ~ Avid Golfer • Ranked as #1 Municipal Golf Course in the Metroplex ~ Avid Golfer • Rated “Best Bang for your Buck” by Golf World • 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 Texas, Golf Association, American Diabetes Association Scottish Rite Hospital, Charles Coody Classic, TCU Classic, American Airlines, HEB Chamber, HEB Rotary, Fort Worth Builders Association, Southwest Airlines, Fort Worth Black Chamber and Federal Department of Defense. • Increase tournament revenue through strategic marketing, promotions, and discounting. • Maximize daily tee-sheet reservations through Golf Q & internet promotions. • Upgrade guest services and practice areas through continued education and training. • Increase merchandise sales through introduction of new vendors and target marketing. Although the golf market has stabilized, metro area golf courses remain price sensitive due to the intense competition in attracting and retaining customers. The current economical status is a major concern as we start FY2010. Increased promotions as well as 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 and workforce costs continue to rise. Texas Star Golf Course Golf Course Pro Shop 540-7063-550 199 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Texas Star Golf Course Golf Course Pro Shop 540-7063-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $242,192 $232,672 $205,318 $215,890 Operations $318,153 $241,750 $241,750 $246,371 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $560,345 $474,422 $447,068 $462,261 PERSONNEL: Full Time 4.5 4.5 4.5 2.5 Part Time 2.0 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Green Fee Revenues $1,506,131 $1,437,610 1,443,000 Pro Shop Retail Revenues $385,257 $366,249 320,500 Rental Revenues $27,609 $26,488 21,550 Output/Workload Tournaments 80 90 90 # of Paid Rounds 36,528 37,148 35,000 Resident Rounds As % of total 1.67%1.66%2.00% Efficiency Measures/Impact M&O Budget per Capita $10.49 $8.27 $8.53 Cost of Goods Percentage 75.00%73.40%70% Green Fee Revenues per Round Played $41.23 $38.70 $41.23 Retail Revenues per Round Played $10.55 $9.86 $9.16 Rental Revenues per Round Played $0.76 $0.71 $0.62 Effectiveness Measures/Outcomes 200 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1400 Texas Star Parkway Euless, TX 76040 7:00 A.M. - 9:00 P.M. 7 days a week • 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. • Stained and sealed Raven's Grille menus to provide dramatic and long lasting effect. • Developed new invoicing procedures to assist in future budgeting strategies • Ranked #3 in the top 5 Luxury golf courses • Ranked #4 in the best service • Ranked #2 in the best cart girls • Updated all conference menus and pricing structures • Investigate pricing and profitability. • Increase Sunday Brunch covers. • Increase breakfast and dinner covers. • Improve inter-departmental communication via outlook. • Develop labor guidelines for kitchen employees. • Increase member involvement with quarterly “Chef’s Dinner”. • Expand the conference business, through strategic marketing. • Increase bar sales • Complete standardized recipes and food costs analysis on all menu items. • Rising cost of hourly wage workers over the next two years. • Cost of raw and pre-made foods continues to increase due to fuel cost or surcharge. Texas Star Golf Course Food and Beverage 540-7067-550 201 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Texas Star Golf Course Food and Beverage 540-7067-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $540,165 $475,982 $475,982 $612,666 Operations $624,380 $480,252 $480,252 $674,288 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $1,164,545 $956,234 $956,234 $1,286,954 PERSONNEL: Full Time 4.0 5.0 5.0 5.0 Part Time 17.0 16.0 16.0 16.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 F&B Revenue $1,595,108 $1,738,892 $2,001,345 F&B Operating Income $166,439 $117,163 $415,348 Output/Workload Training Meetings 6 6 6 TABC Certification Classes 8 8 8 Euless Food Handler's Card Classes 5 5 5 # Rounds Played 41,740 43,029 40,000 Efficiency Measures/Impact M&O Budget per Capita $21.81 $17.68 $23.74 Cost of Goods - F&B Combined 36.8%36.4%36% Effectiveness Measures/Outcomes 202 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1400 Texas Star Parkway Euless, TX 76040 7:00 A.M. - 9:00 P.M. 7 days a week • To provide revenue to support the maintenance of our first-class facility and contribute to the general up-keep of our entire clubhouse facility. • Provide a professional, friendly and efficient environment 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 businesses of Euless and the entire community. • Able to satisfy clientele through renovation process during the past year. • Contacts through Bridal Fairs generating new business leads. • Holiday bookings from 2008 have expressed interest in 2009 calendar and we are currently booked most weekends in December. • Become proficient with A/V system set up to service (5)separate conference areas. • Staff and train qualified personnel to accommodate future multiple functions. Upgrade level of service provided. • Provide excellence in service with attention to detail to insure future bookings. Client referrals still play large part in generating new business via reputation. Large/small businesses are holding meetings “in-house” to curb spending. They seem to book only when attendees exceed available meeting space or multiple office areas are in attendance. Increased layoffs contributing to guarded spending for both business and personal bookings. Client's are watchful when considering spending large amounts on upcoming events. Recuperation period of at least one year or more before financial outlook improves. New facility areas still in transition. Audio/video equipment is now included in rental cost and discounts are given if not in perfect working order. Texas Star Golf Course Conference Centre 540-7068-550 203 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Texas Star Golf Course Conference Centre 540-7068-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $238,156 $231,366 $231,366 $280,228 Operations $16,015 $15,880 $15,880 $15,815 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $254,171 $247,246 $247,246 $296,043 PERSONNEL: Full Time 2.5 2.5 2.5 1.5 Part Time 13.0 13.0 13.0 13.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Conference Centre F & B Revenues 330,282 436,078 $564,190 Conference Centre Rentals & Fees 66,882 83,530 $132,000 Catering Fees 15,413 22,313 $29,200 Total Conference Centre Revenues 412,577 541,921 $725,390 Output/Workload Events 193 220 379 Wedding Receptions 15 30 30 Preferred Client Meetings 30 50 119 Bridal Shows 4 6 3 City Events 30 30 22 Treaty Room / Member 60 70 81 Sunday Brunch 52 52 52 Efficiency Measures/Impact M&O Budget per Capita $4.76 $4.57 $5.46 Effectiveness Measures/Outcomes 204 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1400 Texas Star Parkway Euless, TX 76040 7:00 A.M. - 6:00 P.M. 7 days a week To provide our guests with the best customer services possible along with golf carts that are clean and fully functional. Texas Star cart staff provide rides for our guests and clubhouse functions. Cart attendants greet guests, unload and load bags, clean clubs, and provide excellent service for our guests. Attendants are also responsible for the setup and cleanliness of the driving range on a daily basis. The mission is to provide each guest with a complete and functional practice facility. The driving range facility offers a variety of clinics for all players of any level or age. • Outside Supervisors train new staff, ensure quality customer service and aid in cart maintenance on a daily basis. • A New Training Manual was developed for Professional Service, Safety and Knowledge of the Cart Attendant Position. • Cart Barn has been reorganized and maintained, new electrical outlets were added to allow all carts opportunity to be recharged. • New Bag drop renovations with a stone covering has been completed. • New driving range accessories purchased: bag holders, golf ball buckets, sand buckets. • Cart maintenance programs and schedules are in place to keep our fleet in top operating condition. • Improve customer service training and communications with our guests to provide a higher, quality level of service. • New cart attendant uniforms, “employee of the month” incentive programs. • Upgrade driving range appearance and professional amenities to offer customers convenience. • Driving range artificial surface hitting areas added to the back of each tier of the range. • Tournament upgrades with staff giving extra added amenities i.e. club-cleaning on course, cool towels in the summer, fore caddie opportunities, shuttling service. Operational supplies continue to increase due to economic influences in both fuel and production costs; also outside labor costs have increased by 2.50 in two years. Loss of golf balls in the native areas around the practice area creates a higher cost to replace range balls; along with increased tournament plays creates a lot of wear & tear on the practice facility. These items continue to strain the limited baseline operating budget margins. Texas Star Golf Course Golf Cart Operations/Driving Range 540-7069-550 205 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Texas Star Golf Course 540-7069-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $125,307 $98,523 $98,523 $117,079 Operations $68,069 $51,000 $51,000 $44,450 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $193,376 $149,523 $149,523 $161,529 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 07-08 Estimated 08-09 Budget 09-10 Total Cart Revenues $412,399 $383,022 409,075 Total Driving Range Revenues $79,923 $83,135 73,600 Golf Cart Operations/Driving Range Output/Workload Number of Rounds Played 36,528 37,148 35,000 Efficiency Measures/Impact M&O Budget per Capita $3.62 $2.77 $2.98 Cart Revenues Per Round $11.29 $10.31 $11.69 Drivng Range Revenue per Round $2.19 $2.24 $2.10 Effectiveness Measures/Outcomes 206 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1501 South Pipeline Road & 1375 W Euless Boulevard Euless, TX 76040 Monday through Sunday 7:00 A.M. - 11:00 P.M. • To provide and promote recreation and leisure opportunities that enhance the quality of life in the community • To provide a safe/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 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 bring out-of-state visitors to Euless through our national tournament programs. • Programmed over 149 tournament events and 9 league sessions • Winter tournaments were at capacity, with all fields plus 2 at the Parks at Texas Star being utilized. • Hosted 3 National Invitational Tournaments, 1 State Championships and 3 USSSA Nationals • Won 2008 Park of the Year for USSSA • Won 2008 Tournament of the Year for the Midwest Region for USSSA • Renovations to the park included pavestone walkways and 6 trees planted between the Green and Blue field • Created Softball World Cup Series which brought out over 250 tournament teams • Increased concession sales through the use of the concession trailer at baseball games as well as special events • Signed Incredible Pizza and Dick’s Sporting Goods as title sponsor of “A” and “AA” leagues • Hosted Ft. Worth Cats vs Grand Prairie Air Hogs scrimmage game • 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 • Retain qualified and quality umpires • Provide quality concessions operations with expanded options at a competitive price • Establish a high level of Customer Service to current and future participants of Softball World • Maximizing the use of the facility verses the quality of the field conditions. • Level of maintenance required for the batting cages • Additional workload required to coordinate and successfully run the Parks at Texas Star Baseball League Parks and Community Services Texas Star Sports Complex 207 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Parks and Community Services Texas Star Sports Complex EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $385,112 $381,615 $381,615 $386,830 Operations $1,283,294 $849,485 $849,085 $822,470 Capital $801 $40,000 $39,206 $0 Transfers $139,905 $193,075 $193,075 $198,361 TOTAL $1,809,112 $1,464,175 $1,462,981 $1,407,661 PERSONNEL: Full Time 3.16 3.16 3.16 3.16 Part Time 26.0 26.0 26.0 26.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Tournaments 21 21 21 Field Rental (hours) 1,200 772 1100 Pavilion Rentals 60 60 60 Output/Workload Number of PATS Baseball teams 120 130 130 Number of BESA Soccer teams 175 150 140 Number of EGSA Softball teams 0 0 0 Number of Adult Softball Teams 957 950 950 Batting cage attendance 13,500 13,255 13,250 Visitors to the park 85,000 90,000 90,000 Efficiency Measures/Impact M&O Budget per Capita $33.88 $27.06 $25.97 Effectiveness Measures/Outcomes 208 FISCAL YEAR ENDING SEPTEMBER 30, 2009 SPECIAL REVENUE FUNDS 8,198,953$ 11,873,243$ 6,656,706$ 6,656,706$ 6,912,291$ REVENUES Property Tax -$ -$ -$ -$ -$ Gross Receipts Tax -$ -$ -$ -$ -$ General Sales Tax 5,171,682$ 5,293,404$ 5,665,000$ 4,969,339$ 5,210,829$ Selective Sales Tax 13,196,339$ 13,067,238$ 13,055,000$ 11,955,000$ 12,075,000$ Fines/Fees -$ -$ -$ -$ -$ License/Permits -$ -$ -$ -$ -$ Interest Income 681,190$ 505,852$ 283,750$ 204,500$ 114,500$ Intergovernmental Revenue 85,737$ 107,499$ 69,587$ 80,203$ 236,187$ Charges For Service 39,165$ 45,602$ 55,000$ 55,000$ 75,000$ Miscellaneous/Rental Income 851$ 32$ 10,026$ 10,026$ 10,026$ Other Financing Sources -$ 374,817$ -$ -$ -$ Revenues before Transfers 19,174,964$ 19,394,444$ 19,138,363$ 17,274,068$ 17,721,542$ Transfers from Other Funds 162,315$ 66,804$ 41,238$ 21,238$ 15,238$ TOTAL REVENUES 19,337,279$ 19,461,248$ 19,179,601$ 17,295,306$ 17,736,780$ TOTAL RESOURCES 27,536,232$ 31,334,491$ 25,836,307$ 23,952,012$ 24,649,071$ EXPENDITURES Personal Services 2,405,054$ 2,715,748$ 2,938,724$ 2,805,293$ 3,047,625$ Professional/Technical Services 141,744$ 179,815$ 175,740$ 170,740$ 170,240$ Contractual Services -$ -$ -$ -$ -$ Utilities 118,204$ 138,457$ 122,500$ 122,500$ 175,000$ Maintenance 7,122$ 31,724$ 28,850$ 28,850$ 37,500$ Other Services/Contingencies 51,130$ 14,364$ 314,500$ 314,500$ 339,500$ Insurance -$ -$ -$ -$ -$ General & Administrative 10,450$ 20,565$ 14,620$ 15,620$ 28,120$ Rebates/Incentives 8,917,186$ 8,974,991$ 8,739,131$ 7,958,169$ 7,958,205$ Supplies 189,312$ 223,258$ 368,246$ 300,433$ 311,046$ Capital Purchases (Equipment)517,402$ 431,432$ 401,875$ 223,611$ 573,312$ Debt Service/BankCharges -$ -$ -$ -$ -$ Expenditures before Transfers 12,357,604$ 12,730,354$ 13,104,186$ 11,939,716$ 12,640,548$ Transfer to Other Funds 3,305,385$ 11,947,431$ 5,120,005$ 5,100,005$ 3,545,723$ TOTAL EXPENDITURES 15,662,989$ 24,677,785$ 18,224,191$ 17,039,721$ 16,186,271$ ENDING FUND BALANCE 11,873,243$ 6,656,706$ 7,612,116$ 6,912,291$ 8,462,800$ The estimated decline in fund balance in FY09 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. PROJECTED FY2009-10 BEGINNING FUND BALANCE SPECIAL REVENUE FUND SUMMARY ACTUAL FY2006-07 BUDGET FY2008-09 ESTIMATED FY2008-09 ACTUAL FY2007 08 209 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1314 Royal Parkway Euless, TX 76040 Monday - Friday 8:00 A.M. - 5:00 P.M. The City of Euless along with the Historical Preservation Committee (HPC) is committed to restoring and preserving the rich history of the City to teach families about the community in which they live. To create programs and events that support and stimulate opportunities for economic growth and improve the overall quality of life in Euless. To expose the citizens to great entertainment (music, dance, visual arts etc.) which otherwise they may not be exposed to. • Coordinated Euless History in Pictures Exhibition which highlighted the history of Euless and 150 attended. • Coordinated with the HPC to hold the Heritage Park Christmas Celebration with 400 attending. • Hosted over 700 HEB school students during our Heritage Park school tour program. • Held 12 monthly tours of Heritage Park with 754 residents attending. • Assisted the HPC in acquiring many historical artifacts / documents. • Coordinated with the Euless Library to promote the History Tile Wall at various HPC events. • To develop interesting programs that not only engage, but teach families about the vast history of the area. • To improve the infrastructure of Heritage Park to make it even appealing to residents. • To find news worthy stories about the city’s historical program and to attract positive news reports in order to gain positive coverage of the city. • Continue to offer great programs/events to citizens in a manner that reflects the uncertain economic times. • Programs created by the HPC promote the City of Euless and can increase tourism and hotel occupancy. • Funding remains an issue due to the limited hotel/motel revenue which funds the events/programs that promote the City of Euless. Parks and Community Services Hotel/Motel 210 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Parks and Community Services Hotel/Motel EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $6,937 $47,500 $47,500 $67,500 Capital $0 $45,000 $23,146 $61,854 Transfers $207,099 $207,425 $207,425 $257,669 TOTAL $214,036 $299,925 $278,071 $387,023 PERSONNEL: Full Time 0.0 0.0 0.0 0.33 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Open House Tours 12 12 12 School Tours 2 9 12 Other Tours 1 6 0 Committee Meetings 10 10 10 Special Events 1 2 1 Output/Workload Staff Hours 400 400 500 Part-time Staff Hours 260 300 300 Conferences Attended by Staff 3 1 0 Minutes/Agendas 10 10 10 Heritage Park Christmas 1 1 1 Other Projects 10 10 0 Efficiency Measures/Impact M&O Budget per Capita $4.01 $5.14 $7.14 Effectiveness Measures/Outcomes Open House Tour Visitors 754 569 700 School/Other Tour Visitors 724 512 700 Heritage Park Christmas Visitors 150 121 150 211 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive City Hall Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. 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. • Improve the quality of life for our citizens by providing safe, clean, spacious park facilities. • Provide new and modern library equipment to keep our citizens in touch with technology. • Provided funding for debt repayment on the Half Cent Sales Tax Revenue bonds. • Completed annual audit of the Economic Development Corporation. • Encouraged Economic Development to provide the City with financial flexibility. • Promote the City of Euless to prospective investors and developers. • Provide annual funding of the disclosure and audit requirements of the Economic Development Corporation. • Search for ways to increase the revenue source in this fund. The Economic Development Corporation is funded by a Half-Cent sales tax. During FY2009 sales tax revenues were lower than previous year. However, we continue to look for economic development opportunities to increase the revenue in this fund. Euless Development Corporation Operations 210-1031-513 212 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Operations 210-1031-513 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $418,506 $496,631 $415,669 $415,705 Capital $0 $0 $0 $0 Transfers $932,716 $931,987 $931,987 $928,938 TOTAL $1,351,222 $1,428,618 $1,347,656 $1,344,643 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 07-08 Estimated 08-09 Budget 09-10 Outstanding Revenue Bonds $7,890,341 $6,959,625 $6,029,638 Output/Workload Number of Principal Payments on Debt 3 3 2 Number of Interest Payments on Debt 6 6 4 Efficiency Measures/Impact M&O Budget per Capita $25.30 $24.92 $24.81 Effectiveness Measures/Outcomes 213 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1997-C S. Pipeline Road Euless, TX 76039 Monday - Friday, 7:00 A.M. - 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. • To provide a safe and aesthetically pleasing park system in the most cost effective manner possible. • To provide a comprehensive parks system through the use of an updated Parks Master Plan • To provide services necessary to upkeep, develop and maintain all park safety and general requirements within a parks system that includes: 25 athletic fields, 7 pavilions, 3 gazebos, 1 splash pad, 3 pools, 6 tennis courts, 22 outdoor exercise stations, 10 jogging trails, 167 picnic area stations, 15 playgrounds, 5 ponds, 6 aerators, 3 fishing piers, 4 volleyball courts, 2 outdoor basketball courts, 2 greenhouses, 1 in-ground tree farm, 1 potted tree farm, and park areas to include parking for a total of 345 acres. • Implemented a new plant propagation & have grown over 25,000 plants & shrubs in greenhouses for flower beds and medians. • Installed concrete border and new sand for volleyball court at Carr Park • Installed water reclamation for greenhouse & landscape bed in front of shop with over 2,500 gallon capacity. • Re-planted tree farm at the Villages of Bear Creek Park with more than 60 trees. • Planted 109 trees in various parks and public right-of-ways. • Gave away over 2,000 trees at Arbor Daze 2009. • Applied over 480 cubic yards of playground chips at Parks at Texas Star, Midway, McCormick, Villages of Bear Creek, Wilshire & Carr Parks. • Managed street tree trimming contract for Fire Department. • Develop a city-wide landscape plan that utilizes low maintenance and low water requirements that can be propagated and/or grown in the parks greenhouse. • Develop a departmental database utilizing GPS to pinpoint specific locations of irrigation valves, irrigation heads, lines, etc. and map those locations for easier reference on future projects. • Implement a park improvement program that follows the improvements and/or redevelopment as identified in the Parks Master Plan. • Athletic field maintenance continues to require more manpower and staff time. • Trail maintenance also continues to require more staff time as repairs to the soft surface trails increase after heavy rains, particularly at the Villages of Bear Creek Park. • With the success of the growing and propagation, more time is being spent in the greenhouse growing and propagating plants for future use. We do have a significant savings in budgeted money but it is taking more man power to maintain the plants. We have worked over 500 man hours in Fiscal Year 2009. Euless Development Corporation Parks 210-1052-550 214 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Parks 210-1052-550 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $298,241 $336,645 $336,645 $387,087 Operations $318,577 $315,834 $315,834 $378,334 Capital $60,660 $10,770 $7,500 $21,270 Transfers $25,000 $29,131 $29,131 $32,407 TOTAL $702,478 $692,380 $689,110 $819,098 PERSONNEL: Full Time 4.75*4.75 4.75 5.25 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Aerators 6 6 6 Amphitheater 3 3 1 Athletic Fields 38 38 38 Game 23 23 23 Practice 15 15 15 Basketball Courts 2 2 2 Output/Workload Ballfield Maintenance Hrs 2,980 3,578 3,500 City Assistance Hrs 213 62 65 Clerical Dispatch Hrs 3,088 2,499 2,500 Contractor Inspections 101 33 50 Equipment Maintenance Hrs 649 652 650 Fixture Maintenance Hrs 459 78 350 Greenhouse Hrs 1,999 2,493 2,500 Efficiency Measures/Impact M&O Budget per Capita $13.16 $12.74 $15.11 Effectiveness Measures/Outcomes 215 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive Library Euless, TX 76039 Monday, Tuesday, Thursday 10:00 A.M. - 9:00 P.M. Wednesday 10:00 A.M. - 6:00 P.M. Friday, Saturday 10:00 A.M. - 5:00 P.M. Sunday 1:00 P.M. - 5:00 P.M. 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. • Average visits per month: 19,776 • Average items checked out per month: 42,259 • Introduced a new format: Downloadable audio books—4/1/09 • Within 6 months of formal kick-off over 50% of tiles for new Euless Library Foundation project have been sponsored • Received the 2008 Achievement of Excellence in Libraries Award presented by the Texas Municipal Library Directors’ Association • Work with Euless Library Foundation on tile mural project. • Increase the number of students taking English as a second language classes. • Investigate a more efficient system for providing public access to computers in a fair and equitable manner. Library usage continues to increase, partially due to the downturn in the economy. Average book prices have risen approximately 1%. Computer usage including use of expensive databases continues to increase. Euless Development Corporation Library 210-1054-519 216 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Library 210-1054-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $637,898 $673,343 $655,507 $690,277 Operations $138,460 $246,200 $227,387 $238,500 Capital $711 $2,732 $2,732 $0 Transfers $0 $0 $0 $10,204 TOTAL $777,069 $922,275 $885,626 $938,981 PERSONNEL: Full Time 10.0 10.0 10.0 10.0 Part Time 12.0 12.0 12.0 10.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Registered Borrowers 37,404 36,544 38,250 Current Holdings 101,672 103,122 102,100 Total Library Visitations 237,312 282,077 277,655 ESL Students Enrolled 126 160 180 Computer Classes Participation 875 900 925 Summer Reading Club Participants 1,189 1,250 1,300gp,,, Output/Workload Items Circulated 507,108 558,757 525,000 Items Added 17,790 15,656 12,670 Items Withdrawn 10,792 10,003 13,700 Efficiency Measures/Impact M&O budget per capita $14.55 $16.38 $17.32 Annual Circ Per Capita 9.50 10.33 9.69 Annual Circ Per Registered Borrower 13.56 15.29 13.73 Current Holdings Per Capita 1.90 1.91 1.88 Current Per Registered Borrower 2.72 2.82 2.67 Effectiveness Measures/Outcomes Annual Library Visits Per Capita 4.44 5.22 5.12 Annual Library Visits Per Registered Borrower 6.34 7.72 7.26 % of Population who are Registered Borrower 70.04% 67.58% 70.57% 217 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive City Hall Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. • Increase activity to bring sales tax generating businesses to the community. • Evaluate and measure best marketing of Euless property to brokers, developers, and corporate real estate personnel. • Continue to develop a “business friendly” and “permitting friendly” atmosphere in the City. • Continue retention program with staff visits to our existing businesses to look for expansion opportunities. • Provide developers with assistance to establish new businesses within the City of Euless. • Continue to examine all incentive plans to assist relocations to the City of Euless. • Attracted over 83 new businesses including retail and restaurants, medical, service industries and professional organizations. • Increased sales tax collections due to new development and expansion of existing businesses. • Continued Retention Program with successful interviews with existing businesses. • Updated information on City Economic Development website and within the Xceligent database. • Attended two retail trade shows to promote new businesses in Euless. • Provide strong developers information to promote development of the vacant land in Euless. • Focus on areas of development and redevelopment for specific projects. • Strengthen sales tax businesses to increase sales tax revenue. • Expand Retention program for existing businesses. • Create marketing plans for specific development projects in planning stage. • Assist local businesses in expansion and relocation. Solid budget provides marketing and promotional activity funds. We anticipate to see strong development trends in residential and commercial properties in the last of 2009 and 2010. Euless Development Corporation Economic Development 210-1081-540 218 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Economic Development 210-1081-540 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $65,277 $67,794 $77,844 $177,068 Operations $53,686 $77,800 $39,800 $49,300 Capital $12,875 $260,640 $107,500 $247,855 Transfers $2,025,000 $575,000 $575,000 $25,510 TOTAL $2,156,838 $981,234 $800,144 $499,733 PERSONNEL: Full Time 0.5 0.5 0.5 1.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $40.39 $14.80 $9.22 Effectiveness Measures/Outcomes 219 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1102 West Euless Boulevard Euless, TX 76040 Monday - Friday 8:00 A.M. - 5:00 P.M. Police Officers 24 hours a day To provide the citizens of Euless professional, efficient police services. Increase staff 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 Neighborhood Watch programs; and Citizen Volunteer Involvement. • Purchase Traffic Radars • Maintained CERT class training • Combine Police & Fire Citizen Academy’s • Improved Traffic Investigations • Improved communication through the use of cell phones and text messaging • Supervisors attending Freeway Management Training • Improved safety equipment for officers • Continued Target Enforcement Program • Euless Emergency Operation Plan was updated and approved by State • Passed the annual Immigration and Customs Enforcement inspection • Enhance Community Emergency Response Team classes to attract citizens. • CPR/AED Training to all public safety staff. • Maintain and improve officer training • Enhance citizens police and fire academy to attract a larger number of citizens. • Up-grade Radio System • Improve safety equipment for officers • Improve and enhance police community projects The increasing cost of equipment upgrades in technology and the need for a radio system enhancement will continue to place budgetary pressures on the police department. Police Crime Control and Prevention District 220-3045-521 220 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Police Crime Control and Prevention District 220-3045-521 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $1,571,899 $1,709,944 $1,594,299 $1,624,546 Operations $60,161 $79,596 $54,596 $50,246 Capital $357,186 $82,733 $82,733 $75,733 Transfers $0 $0 $0 $19,388 TOTAL $1,989,246 $1,872,273 $1,731,628 $1,769,913 PERSONNEL: Full Time 19.0 19.0 19.0 17.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 07-08 Estimated 08-09 Budget 09-10 Number of Sworn Police Officers 19 19 17 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $37.25 $32.02 $32.66 Number of Sworn Officers Per 1000 Population from CCPD 0.36 0.35 0.31 Effectiveness Measures/Outcomes Neighborhood Watch Programs 125 125 125 Neighborhood Watch Meetings 115 115 115 221 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive City Hall Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. 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: • Tax rate stabilization, Debt reduction or cash flow infrastructure projects such as street rehabilitation, sidewalks and ramps, street lighting, new or renovated buildings, and drainage improvements. • Special projects such as City revitalization, erosion control, park projects, etc. • Proved funding to the Streets Capital Improvement Project fund to cash flow several street projects. • Provided continued funding of a monumental sign program. • Provided funding for the expansion and renovation of the Texas Star Conference Centre. • Transfers to the General Fund in order to maintain a stable tax rate for our citizens. • Cash flow building and infrastructure projects in order to reduce the need for debt issuance. • Provide funding for an economic development incentive to retain businesses presence in Euless. Current economic conditions continue to put a strain on this revenue source. However, the objectives of this fund are to maintain a stable tax rate and reduce the issuance of debt by cash flowing infrastructure projects. These objectives have been accomplished for the FY2010 budget year. Non-Departmental Car Rental Tax 240-9060-590 222 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Non-Departmental Car Rental Tax 240-9060-590 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $8,563,985 $8,500,000 $7,800,000 $7,800,000 Capital $0 $0 $0 $0 Transfers $8,729,461 $3,347,962 $3,347,962 $2,268,087 TOTAL $17,293,446 $11,847,962 $11,147,962 $10,068,087 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 07-08 Estimated 08-09 Budget 09-10 Output/Workload Efficiency Measures/Impact M&O Budget Per Capita $323.85 $206.17 $185.76 Effectiveness Measures/Outcomes 223 FISCAL YEAR ENDING SEPTEMBER 30, 2009 INTERNAL SERVICES FUNDS $ 4,443,869 $ 5,567,324 $ 6,614,492 $ 6,614,492 $ 6,684,942 REVENUES Property Tax -$ -$ -$ -$ -$ Gross Receipts Tax -$ -$ -$ -$ -$ General Sales Tax -$ -$ -$ -$ -$ Selective Sales Tax -$ -$ -$ -$ -$ Fines/Fees -$ -$ -$ -$ -$ License/Permits -$ -$ -$ -$ -$ Interest Income 247,088$ 214,644$ 132,500$ 94,000$ 72,000$ Intergovernmental Revenue -$ 132,616$ -$ -$ -$ Charges for Service -$ -$ -$ -$ -$ Miscellaneous/Rental Income 123,265$ 20,281$ -$ -$ -$ Insurance/Risk/Other Financing Sources 4,358,723$ 4,568,678$ 4,698,110$ 4,698,110$ 4,775,068$ Revenues before Transfers 4,729,076$ 4,936,219$ 4,830,610$ 4,792,110$ 4,847,068$ Transfer from Other Funds 1,303,631$ 1,719,165$ 1,210,687$ 1,210,687$ 1,783,017$ TOTAL REVENUES 6,032,707$ 6,655,384$ 6,041,297$ 6,002,797$ 6,630,085$ TOTAL RESOURCES 10,476,576$ 12,222,708$ 12,655,789$ 12,617,289$ 13,315,027$ EXPENDITURES Personal Services 94,057$ 99,098$ 103,587$ 353,587$ 507,102$ Professional/Technical Services 201,215$ 183,800$ 241,190$ 241,190$ 200,200$ Contractual Services -$ -$ -$ -$ -$ Utilities -$ -$ -$ -$ -$ Maintenance -$ -$ 12,000$ 12,000$ 12,000$ Other Services/Contingencies 82$ -$ -$ -$ -$ Insurance 3,656,828$ 4,070,768$ 4,766,081$ 4,767,745$ 5,087,540$ General & Administrative 1,511$ 692$ 3,000$ 3,000$ 1,100$ Rebates/Incentives -$ -$ -$ -$ -$ Supplies 5,054$ 2,851$ 5,975$ 5,975$ 4,875$ Capital Purchases (Equipment)950,505$ 1,251,007$ 548,850$ 548,850$ 856,790$ Debt Service/Bank Charges -$ -$ -$ -$ -$ Expenditures before Transfers 4,909,252$ 5,608,216$ 5,680,683$ 5,932,347$ 6,669,607$ Transfers To Other Funds -$ -$ -$ -$ 511$ TOTAL EXPENDITURES 4,909,252$ 5,608,216$ 5,680,683$ 5,932,347$ 6,670,118$ ENDING FUND BALANCE 5,567,324$ 6,614,492$ 6,975,106$ 6,684,942$ 6,644,909$ The projected decline in fund balance in FY10 is a planned drawdown used to purchase capital equipment. This drawdown is funded from excess reserves above the recommended reserve level. INTERNAL SERVICE FUND SUMMARY BEGINNING FUND BALANCE ACTUAL FY2007-08 PROJECTED FY2009-10 ESTIMATED FY2008-09 BUDGET FY2008-09 ACTUAL FY2006- 07 224 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 1314 Royal Parkway Euless, TX 76039 The purpose of this account is to administer and procure funding for the replacement of vehicles and equipment 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. • Specification and purchase of 15 vehicles or apparatus. • Remounted MICU for the Fire Department –EMS. • Began installation of a B-10 refueling facility. • Put in service two Hybrid sedans in to the city’s fleet. • Successfully relocated ten units to other departments for better utilization. New units were brought into replace moved units that were more energy efficient and more closely suited to the end user departments. • Replace vehicles and equipment per Fleet Operations set criteria. • Addition of Hybrid Vehicle Technology to the city’s fleet in order to reduce fuel cost. • Introduce alternative fueled vehicle into the city’s fleet. • Annual detailed vehicle asset inventory review. • Continued staff support of vehicle replacement procedures and established guidelines. • Search and implementation of new alternative fuels technology. • Continued city support of the vehicles spec’s to the end users. Fleet and Facility Operations Vehicle/Equipment Replacement 601-5090-519 225 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Fleet and Facility Operations Vehicle/Equipment Replacement 601-5090-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $607,055 $12,000 $12,000 $12,000 Capital $80,253 $548,850 $548,850 $856,790 Transfers $0 $0 $0 $0 TOTAL $687,308 $560,850 $560,850 $868,790 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 07-08 Estimated 08-09 Budget 09-10 Output/Workload Efficiency Measures/Impact Capital Budget per Capita $12.87 $10.37 $16.03 Effectiveness Measures/Outcomes 226 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive Finance Building Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. To provide City employees with a competitive benefits program at the most cost-effective price to the employee and to the City. Our mission is to insure our employes 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. • Completed Retiree Drug Subsidy reconciliation related to Medicare Part D federal rebates for retirees that qualify. • Added a Dental Network for the new plan year. • Added a Vision Benefit for the new plan year with 237 employees and their dependents electing coverage. • $4 Prescription Reimbursement Program was added. • A Benefits Review event and an Employee Benefits Fair was held to allow employees to learn more about their valuable benefit program and explore offerings from other vendors. • Experienced a 10% increase in participation in our Flexible Spending Account program. • 19 Employees took advantage of our Tuition Reimbursement Program • Flu shots were provided for all employees, retirees and eligible dependents at no charge and over 300 were immunized. Evaluate the current medical, pharmacy and dental benefit plan and implement changes as needed to be more cost effective while continuing to provide quality medical care and service. Continuing concerns related to TMRS funding and rising liabilities, as retiree-to-active ratios increase which create rising contribution rates. Spiraling health care costs will require that we continue to monitor all expenses closely and develop cost containment methods. Overall economy is poor which makes providing benefits more challenging each year. Human Resources Benefits/Insurance 610-5015-519 227 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Human Resources Benefits/Insurance 610-5015-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $53,084 $55,081 $305,081 $455,956 Operations $3,599,529 $4,292,681 $4,292,681 $4,517,790 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $3,652,613 $4,347,762 $4,597,762 $4,973,746 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 07-08 Estimated 08-09 Budget 09-10 Covered Lives: Employees 350 350 355 Dependents 465 466 441 Retirees 50 52 73 Output/Workload Flex Claims Processed 600 625 750 Tuition reimburesements Processed 100 105 42 Monthly Financial Report 12 12 12 Efficiency Measures/Impact M&O per Capita $68.40 $85.03 $91.77 Effectiveness Measures/Outcomes 228 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 North Ector Drive Finance Building Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. 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, to monitor and ensure compliance with mandates established by the City of Euless, State of Texas and U.S. 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. • Added a new Risk/HR Generalist with experience in property and workers’ compensation claims. • Safety education was presented monthly. • MVRs were routinely monitored and appropriate action taken. • Reconciliation of property list with Texas Municipal League was accomplished. • Focus on training in areas with greatest risk per quarterly assessments. • Develop communication pieces to better advise our employees of the policies and procedures. • Streamline processes with the Risk Department. • Partner with TML for education opportunities. Property claims will continue to be investigated and settled in a fair and timely manner. Vandalism to Parks and City facilities continues to be a problem. Human Resources Risk Management 615-5017-519 229 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Human Resources Risk Management 615-5017-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $46,014 $48,506 $48,506 $51,146 Operations $376,895 $386,215 $399,510 $358,575 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $511 TOTAL $422,909 $434,721 $448,016 $410,232 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 07-08 Estimated 08-09 Budget 09-10 Claims: In-House 110 115 111 Texas Municipal League 10 15 10 Verificaiton, Driver's License & Status 385 390 380 Output/Workload Safety Programs 12 12 16 Defensive Driving Classes 1 1 1 Closed Claims 80 82 85 Annual TML Audit/Rate Calculation 1 1 1 Efficiency Measures/Impact M&O Budget per Capita $7.92 $8.29 $7.57 Effectiveness Measures/Outcomes Number of days to Complete & Close Claim 9 9 9 230 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2009 2010 201 N Ector Drive Finance Building Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. The mission of the Worker’s Compensation Insurance function of the Human Resources Department is to ensure through pre-placement physicals, that all new employees are capable of performing the essential job functions they are hired for,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. • Provided flu shots to employees and family members. • Updated Directors on injured employees, requesting the use of light duty if eligible and available. • Review the 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 ensure departments hold safety training meetings. Medical treatment and rehabilitative costs continue to rise. Human Resources Workers’ Compensation Insurance 615-5020-519 231 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Human Resources Worker's Compensation Insurance 615-5020-519 EXPENDITURES 2007-08 2008-09 2008-09 2009-10 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $281,689 $337,350 $325,719 $417,350 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $281,689 $337,350 $325,719 $417,350 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 07-08 Estimated 08-09 Budget 09-10 WC TML Claims 90 85 93 Executive Physicals 15 15 15 Pre-Placement Physicals 200 204 150 Immunizaions 15 14 60 DOT-Required Drug & Alcohol Testing 75 70 90 Output/Workload Monthly Financial Report 12 12 12 Annual TML Audit/Rate Calculation 1 1 1 First Reports of Injury Claims Processed 80 75 93 Efficiency Measures/Impact M&O Budget per Capita $5.28 $6.02 $7.70 Effectiveness Measures/Outcomes 232 FISCAL YEAR ENDING SEPTEMBER 30, 2009 CAPITAL IMPROVEMENTS $ 17,991,868 $ 14,936,156 $ 20,710,114 $ 20,710,114 $ 20,685,581 REVENUES Property Tax -$ -$ -$ -$ -$ Gross Receipts Tax -$ -$ -$ -$ -$ General Sales Tax -$ -$ -$ -$ -$ Selective Sales Tax -$ -$ -$ -$ -$ Fines/Fee/Penalties -$ -$ -$ -$ -$ License/Permits -$ -$ -$ -$ -$ Interest Income 898,540$ 845,657$ 353,962$ 465,339$ 147,500$ Intergovernmental Revenue -$ 921,566$ 910,725$ 440,166$ 500,000$ Charges for Services 245,760$ 313,638$ 227,000$ 223,862$ 160,000$ Miscellaneous/Rental Income -$ 675,013$ 2,682,959$ 2,702,959$ -$ Other Financing Sources -$ -$ -$ -$ -$ Revenues before Transfers 1,144,300$ 2,755,874$ 4,174,646$ 3,832,326$ 807,500$ Transfers from Other Funds 2,721,307$ 11,812,884$ 4,128,000$ 4,128,000$ 2,955,938$ TOTAL REVENUES 3,865,607$ 14,568,758$ 8,302,646$ 7,960,326$ 3,763,438$ TOTAL RESOURCES 21,857,475$ 29,504,914$ 29,012,760$ 28,670,440$ 24,449,019$ EXPENDITURES Personal Services -$ -$ 2,396$ -$ 2,396$ Professional/Technical Services 221,926$ 570,073$ 1,766,813$ 737,308$ 1,716,827$ Contractual Services -$ 28,231$ 16,481$ 16,481$ -$ Utilities 179,400$ 60,000$ 160,000$ 160,000$ 210,000$ Maintenance 324,970$ -$ -$ -$ -$ Other Services/Contingencies 402,598$ 194,211$ 764,963$ 2,459$ 786,883$ Insurance -$ -$ -$ -$ -$ General & Administrative 312,572$ 2,980$ 122,628$ 41,530$ 106,098$ Rebates/Incentives -$ -$ -$ -$ -$ Supplies -$ -$ 25,097$ 866$ 74,230$ Capital Improvements Projects 5,221,539$ 6,654,373$ 18,711,752$ 6,769,215$ 14,661,083$ Debt Service/BankCharges -$ -$ -$ -$ -$ Expenditures before Transfers 6,663,005$ 7,509,868$ 21,570,130$ 7,727,859$ 17,557,517$ Transfer to Other Funds 258,314$ 1,284,932$ 257,000$ 257,000$ 260,792$ TOTAL EXPENDITURES 6,921,319$ 8,794,800$ 21,827,130$ 7,984,859$ 17,818,309$ ENDING FUND BALANCE 14,936,156 20,710,114 7,185,630 20,685,581 6,630,710 Capital Projects are funded over the life of the project. Unspent appropriations roll over from year to year until the project is complete. Most appropriations will be spent by the end of FY10, with the exception of escrow funds and impact fees. CAPITAL PROJECTS FUND SUMMARY BEGINNING FUND BALANCE ACTUAL FY2007-08 PROJECTED FY2009-10 ESTIMATED FY2008-09 BUDGET FY2008-09 ACTUAL FY2006 07 233 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. 234 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. 235 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. 236 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. 237 CURRENT CAPITAL PROJECTS FUNDS Water and Wastewater 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, renovation and construction of the sports facilities projects. Proceeds are from sale of revenue bonds, grant, general fund bond sale and inter-fund transfer, operating reserves and interest income. 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. Redevelopment Fund- Used to account for any land acquisition and revitalization projects designed to enhance the development of deteriorating areas throughout the community. 238 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 FY2010 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 FY2010 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 $ 1,997,833 $ 10,300,000 $ 3,420,000 TBD Street $ 17,114,449 $ 908,000 $ 5,610,000 TBD Wastewater $ 2,461,263 $ 510,000 $ 3,511,000 TBD Water $ 4,813,392 $ - $ 925,000 TBD Other $ 25,298,525 $ 2,600,000 $ 13,697,879 TBD Funded $ 51,685,462 $ 14,318,000 $ 27,163,879 TBD Total Funded $ 51,685,462 Total Unfunded Projects $ 41,481,879 239 Fund Balance Summary - Capital Estimated FY08-09 and Budgeted FY09-10 Capital Improvement Projects Streets Half-Cent Parks General CIP CIP CIP CIP Beg. Working Capital FY09 $2,277,164 $5,022,706 $125 $1,233,651 FY09 Estimated Revenues 363,235 728,931 0 4,529,810 Total Available: 2,640,399 5,751,637 125 5,763,461 FY09 Estimated Project Expenditures (616,326) (3,073,249)0 (109,410) Total Expenses: (616,326) (3,073,249)0 (109,410) Estimated Working Capital FY09 $2,024,073 $2,678,388 $125 $5,654,051 FY10 Budgeted Revenues 603,000 55,000 0 1,305,000 Total Available: 2,627,073 2,733,388 125 6,959,051 FY10 Project Expenditures (908,000) (50,000)0 0 Budgeted Carryover (1,133,578)(2,172,001)0 (6,858,148) Total Expenses: (2,041,578)(2,222,001)0 (6,858,148) Estimated Working Capital FY10 $585,495 $511,387 $125 $100,903 FY2010 Projects FY 2010 County Overlay Projects (Wilshire/Marlene) 288,000 Baze Road - Design and Right-of-Way acquisition 290,000 Ash Lane - Design and Right-of-Way acquisition 330,000 Irrigation Projects 25,000 Incentives 25,000 Total FY2010 Projects $908,000 $50,000 $0 $0 240 Fund Balance Summary - Capital Estimated FY08-09 and Budgeted FY09-10 Capital Improvement Projects Police Car Rental Redevelopment Facility Tax TSSC CIP CIP CIP CIP Beg. Working Capital FY09 $523,821 $107,845 $1,730,340 $838,554 FY09 Estimated Revenues 12,126 337 14,425 14,720 Total Available: 535,947 108,182 1,744,765 853,274 FY09 Estimated Project Expenditures (221,939) 0 (1,650,044) (85,204) Total Expenses: (221,939) 0 (1,650,044) (85,204) Estimated Working Capital FY09 $314,008 $108,182 $94,721 $768,070 FY10 Budgeted Revenues 5,000 0 105,000 5,000 Total Available: 319,008 108,182 199,721 773,070 FY10 Project Expenditures 0 0 (100,000)0 Budgeted Carryover (312,731)(108,182)(22,755)0 Total Expenses: (312,731)(108,182)(122,755)0 Estimated Working Capital FY10 $6,277 $0 $76,966 $773,070 FY2010 Projects Planning Consultants 100,000 Total FY2010 Projects $0 $0 $100,000 $0 241 Fund Balance Summary - Capital Estimated FY08-09 and Budgeted FY09-10 Capital Improvement Projects Water Wastewater W&S Impact Impact Drainage CIP Fee Fee CIP Beg. Working Capital FY09 $2,553,953 $2,740,073 $710,634 $1,300,211 FY09 Estimated Revenues 1,403,158 248,197 21,876 747,856 Total Available: 3,957,111 2,988,270 732,510 2,048,067 FY09 Estimated Project Expenditures (1,213,646) (357,000) (60,000) (598,041) Total Expenses: (1,213,646) (357,000) (60,000) (598,041) Estimated Working Capital FY09 $2,743,465 $2,631,270 $672,510 $1,450,026 FY10 Budgeted Revenues 1,393,000 180,000 17,500 215,000 Total Available: 4,136,465 2,811,270 690,010 1,665,026 FY10 Project Expenditures (1,918,000) (410,792) (60,000) (300,000) Budgeted Carryover (2,123,973)0 0 (1,340,149) Total Expenses: (4,041,973)(410,792)(60,000)(1,640,149) Estimated Working Capital FY10 $94,492 $2,400,478 $630,010 $24,877 FY2010 Projects Wastewater Line Replacement 510,000 Effluent Water Line 1,250,000 Meters/Transponders 158,000 Debt Payments, Refunding Bonds Series 260,792 TRA Payments 150,000 60,000 Hurricane Creek right-of-way acquisition 300,000 Total FY2010 Projects $1,918,000 $410,792 $60,000 $300,000 242 Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContribImpact FeesEscrow FundsCar Rental Tax Other EDCTo Be DeterminedDRAINAGE PROJECTSHurricane Creek & Bridge at Marlene Drive ROW(10)A300,000$ 200,000$ 100,000$ Boyd Branch Improvements(10)A10,000,000$ XXXXXXSub-Total Drainage Priority A-Proposed FY'1010,300,000$ Hurricane Creek & Bridge at Marlene Drive Construction(12)B3,420,000$ XXHollow Oak Channel Erosion(14)BTBDXXSub-Total Drainage Priority B-Unfunded3,420,000$ Marlene Drive Culvert ReplacementCTBDXXFlooding MitigationCTBDXXKynette Drive Culvert Modifications CTBDXXBell Hi Addition CTBDXXBlessing Branch-Main Street to SH 360CTBDXXLittle Bear Creek-Land AcquisitionCTBDXXLittle Bear Creek-ImprovementsCTBDXXSimmons Culvert ImprovementsCTBDXXSub-Total Drainage Priority C-Unfunded-$ DRAINAGE PROJECTS - TOTAL13,720,000$ STREET PROJECTSBaze Road Design/ROWA290,000$ $125,062 $164,938Wilshire Drive/Marlene Drive OverlayA288,000$ XXAsh Lane Design/ROWA330,000$ 330,000$ Sub-Total Street Priority A-Proposed FY10908,000$ Baze Road-Glade Road to Mid Cities Blvd. Construction(11)B1,590,000$ XXAsh Lane-Aransas Drive to N Main Street(11)B1,920,000$ $307,000$885,000$728,000Vine Street-SH183 to SH10(12)B580,000$ $66,000 $514,000Traffic Signal-Harwood Road at Bear Creek Parkway(12)B170,000$ XXCullum Drive/Alexander Lane(14)B1,350,000$ $61,000 $1,289,000Sub-Total Street Priority B-Unfunded5,610,000$ Bear Creek Parkway CTBDXXRoss AvenueCTBDXXCresthaven DriveCTBDXXHighland DriveCTBDXXSouth Pipeline RoadCTBDXXFuller-Wiser Road-SH183 To Harwood RoadCTBDXXFuller-Wiser Road-Harwood Road to Mid Cities Boulevard CTBDXXSub-Total Street Priority C-Unfunded-$ STREET PROJECTS - TOTAL6,518,000$ PROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY10 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPE243 Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContribImpact FeesEscrow FundsCar Rental Tax Other EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY10 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEWASTEWATER PROJECTSLine Replacement, W Alexander Ln/Norman Dr/Franklin Dr A510,000$ XXSub-Total Wastewater Priority A-Proposed FY10510,000$ Line Replacement, Arnett Drive(11)B351,000$ XXLine Replacement, Pauline Street 36th(11)B405,000$ XXLine Replacement, Alexander/Ascot Outfall(11)B242,000$ XXLine Replacement, Whitener/Ascot Outfall(11)B176,000$ XXLine Replacement, Collin Drive(12)B405,000$ XXLine Replacement, Blanco/Aransas/Crane(12)B327,000$ XXLine Replacement, Slaughter Lane/E Huitt Lane(13)B475,000$ XXLine Replacement, Ross Avenue (13)B150,000$ XXLine Replacement, Oakwood Terrace Phase I(14)B345,000$ XXLine Replacement, Oakwood Terrace Phase II(14)B635,000$ XXSub-Total Wastewater Priority B-Unfunded3,511,000$ SH 183 Utility Relocation CTBDXXLine Replacement, N Midway ParkCTBDXXLine Replacement, S Main StreetCTBDXXLine Replacement, Aransas DriveCTBDXXLine Replacement, Glenn Drive/Crane DriveCTBDXXLine Replacement, Boyd BranchCTBDXXLine Replacement, Cedar Hills Estates/Hollywood Blvd.CTBDXXLine Replacement, Cedar Hills Estates/Sunset DriveCTBDXXLine Replacement, Eastcliff/Windlea/SignetCTBDXXLine Replacement, Huntington/Koen/AtkersonCTBDXXLine Replacement, Ector Drive/Fayette DriveCTBDXXLine Replacement, Donley/Shelmar DriveCTBDXXLine Replacement, Denton DriveCTBDXXLine Replacement, Collin Drive/Harris Drive/Irion DriveCTBDXXLine Replacement, Ector Drive/Donley Drive/Crane Drive CTBDXXLine Replacement, Evans/Canyon Ridge/N KynetteCTBDXXLine Replacement, Janann/Brownstone/Shelmar DriveCTBDXXLine Replacement, Kynette/Wilshire/SierraCTBDXXLine Replacement, Lakewood/Dogwood CircleCTBDXXLine Replacement, Mary/Marlene/CommerceCTBDXXLine Replacement, NW Midway/Rusk/ParkerCTBDXXLine Replacement, Northcliff/Toplea/WinleaCTBDXXLine Replacement, Sagebrush-Toplea/WilshireCTBDXXLine Replacement, W Midway/Victoria/DeltaCTBDXXLine Replacement, W Donley/Private Drive/MimosaCTBDXXSub-Total Wastewater Priority C-Unfunded-$ WASTEWATER PROJECTS - TOTAL4,021,000$ 244 Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContribImpact FeesEscrow FundsCar Rental Tax Other EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY10 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEWATER PROJECTSAN/ASub-Total Water Priority A-Proposed FY10-$ Line Replacement, Live Oak Ct/Live Oak Dr /Marlene Drive(11)B320,000$ XXLine Replacement, S Pipeline Road West (12) B260,000$ XXWater & Wastewater Impact Fee Update (12)B30,000$ XXLine Replacement, S Pipeline Road East (13)B240,000$ XXWater System Security Camera Installation (14)B75,000$ XXSub-Total Water Priority B-Unfunded925,000$ Line Replacement, Westwood DriveCTBDXXLine Replacement, Collin/Dallas Drive/Harwood RoadCTBDXXLine Replacement, Collin/Denton Drive/Dallas DriveCTBDXXLine Replacement, Fuller DriveCTBDXXLine Replacement, Springwood CourtCTBDXXHwy 183 Water CrossingCTBDXXHwy 360 Water Crossing CTBDXXLine Replacement, Kynette Drive CTBDXXLine Replacement, Midcreek/Rock Creek/Stony CreekCTBDXXLine Replacement, Blessing Creek and Little CreekCTBDXXLine Replacement, Eastcliff Drive CTBDXXLine Replacement, Ector DriveCTBDXXLine Replacement, Hollow Oak DriveCTBDXXLine Replacement, Midway Drive East CTBDXXLine Replacement, Midway Drive WestCTBDXXLine Replacement, Dickey Drive SouthCTBDXXLine Replacement, Dickey Drive NorthCTBDXXLine Replacement, Paula Lane CTBDXXLine Replacement, Denton DriveCTBDXXLine Replacement, S Main Street (North)CTBDXXLine Replacement, S Main Street (South)CTBDXXLine Replacement, Sunset DriveCTBDXXLine Replacement, Wildwood StreetCTBDXXLine Replacement, Woodvine (East)CTBDXXLine Replacement, Woodvine (West)CTBDXXLine Replacement, Shady Creek and CliffwoodCTBDXXLine Replacement, Dunaway DriveCTBDXXLine Replacement, E Huitt LaneCTBDXXLine Replacement, Needles StreetCTBDXXWater System Security Land AcquisitionCTBDXXSub-Total Water Priority C-Unfunded-$ WATER PROJECTS - TOTAL925,000$ 245 Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContribImpact FeesEscrow FundsCar Rental Tax Other EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY10 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEOTHER PROJECTSTexas Star Sports Complex Lighting ImprovementsA600,000$ XXGlade Parks Trail ConnectionA2,000,000$ XXSub-Total Other Priority A-Proposed FY102,600,000$ Park Amenities Upgrade (11)B150,000$ XXTrail Lighting-Phase I (11)B50,000$ XXMidway Park FLC Phase-II Design Outdoor Aquatics(11)B468,453$ XXMidway Park FLC Phase-III Design Indoor Aquatics(11)B317,500$ XXMidway Park FLC Phase-II Outdoor Aquatics Construction(12)B5,199,836$ XX $500,000Midway Park FLC Phase-III Indoor Aquatics Construction(13)B3,492,500$ $750,000XXFire Training Facility and Tower (13) B1,793,000$ XXAnimal Shelter (13)B692,900$ XXDevelopment/Engineering Building (13)B1,159,100$ XXBlessing Branch Park Improvements (13)B275,040$ XXTexas Star Sports Complex Parking Lot Improvements (14)B99,550$ XXSouth Euless Water Feature (14)BTBDXXWilshire Park Water Feature (14)BTBD XXSub-Total Other Priority B-Unfunded13,697,879$ Texas Star Sports Complex ImprovementsCTBDXXTrail Connection - S EulessCTBDXXTexas Star Sports Complex-Softball World TurfCTBDXXTrail Lighting-Phase IICTBDXXTexas Star Sports Complex-PATS, Phase IVCTBDXXTrail Enhancements-Villages Bear CreekCTBDXXTrail Enhancements-Phase ICTBDXXTrail Enhancements-Phase IICTBDXXTrailwood Park ImprovementsCTBDXXCommunity Center for South EulessCTBDXXEmergency Call BoxesCTBDXXKiddie Carr Park ImprovementsCTBDXXSub-Total Other Priority C-Unfunded-$ OTHER PROJECTS - TOTAL16,297,879$ 246 CITY OF EULESS FY2010 PROPOSED PROJECTS PRIORITY A DRAINAGE PROJECTS HURRICANE CREEK & BRIDGE @ MARLENE ROW ACQUISITION TOTAL ESTIMATED PROJECT COST: $300,000 Description: The project consists of property, right-of-way, or other acquisition for drainage improvements on Hurricane Creek north and south of the bridge at Marlene. Justification: The culvert and concrete channel may require rebuilding to prevent structural flooding of a number of homes in a 100-year flood event. Easements may be at the back door of east-side properties and properties on the cul-de-sac. The City may also require right-of-way from the west-side properties. Two homes on Canyon Ridge will remain in the floodplain. Property acquisitions may be an alternative consideration. Operating Impact: Completion of the project will reduce the likelihood of structural flooding in a 100-year flood event. BOYD BRANCH IMPROVEMENTS TOTAL ESTIMATED PROJECT COST: $10,000,000 Description: The project includes the portion of Boyd Branch from South Pipeline Road to SH183 and may include structural and nonstructural activities to reduce or minimize the effects of large stormwater events. A large portion of this project occurs on a section of Boyd Branch that lies in a platted private drainage easement which also shows the maintenance responsibility to rest on the property owner(s). Because the City of Euless has no easement rights along these sections of Boyd Branch, the City is of the opinion that improving the capacity of Boyd Branch to handle large stormwater events is the responsibility of the property owner(s). The City of Euless may have some utility relocation expenses related to any improvements made to Boyd Branch. Justification: Large stormwater events result in runoff exceeding the capacity of Boyd Branch. The project is intended to reduce or minimize property losses associated with such stormwater runoff. Operating Impact: Completion of the project will reduce the likelihood of structural flooding in a large stormwater event. The City’s portion of the project is estimated to be $4,000,000 or less depending on the scope of work defined. STREET PROJECTS BAZE ROAD DESIGN & ROW ACQUISITION – Glade Road to Mid Cities Boulevard TOTAL ESTIMATED PROJECT COST: $290,000 Description: The project consists of the detailed engineering design and right-of-way acquisition for the construction of a 31’ back-to-back concrete roadway to replace an existing deteriorating two-lane asphalt roadway. The project also includes underground drainage, sidewalks, and street lighting. Justification: Baze Road is an important north-south residential collector street that is planned to connect Glade Road to Mid Cities Boulevard. The roadway exists as a four-lane divided roadway 247 CITY OF EULESS FY2010 PROPOSED PROJECTS PRIORITY A north of Glade Road in Grapevine. In Euless, it is constructed partially as a 40-foot undivided roadway and as a 36-foot two-lane undivided roadway from Mid Cities Boulevard to Priest Lane. The portion of Baze Road from Priest Lane to Glade Road is the only portion that is not constructed to current City standards. Operating Impact: The design and right-of-way acquisition phases of this project are not anticipated to have any impact on operations. WILSHIRE DRIVE/MARLENE DRIVE OVERLAY TOTAL ESTIMATED PROJECT COST: $288,000 Description: The project consists of edge milling, asphalt overlay, and restriping of Wilshire Drive from SH10 to SH183 and Marlene Drive from Canyon Ridge Drive to SH10. Justification: The existing asphalt pavement is deteriorating and becoming a maintenance problem. The overlay will provide an improved riding surface, will extend the life of the roadway, and will enhance the appearance of the street. Operating Impact: The overlay project will allow the City to delay major reconstruction of the roadways. A decrease in maintenance costs should be realized from the completion of this project. ASH LANE DESIGN & ROW ACQUISITION – Aransas Drive to North Main Street TOTAL ESTIMATED PROJECT COST: $330,000 Description: The project consists of the design and right-of-way acquisition necessary to facilitate removal of the existing two lanes of asphalt pavement to be replaced by a four-lane concrete roadway with sidewalks and storm drainage. Justification: This is the only portion of Ash Lane that is not constructed to the Master Thoroughfare Plan standards. Completion of this section of Ash Lane will provide for the orderly flow of traffic from Industrial Boulevard to Fuller-Wiser Road. Operating Impact: A reduction in maintenance costs should be realized from the completion of this project. WASTEWATER PROJECTS LINE REPLACEMENT – WEST ALEXANDER DRIVE/NORMAN DRIVE/FRANKLIN DRIVE TOTAL ESTIMATED PROJECT COST: $510,000 Description: The project consists of the replacement of the following wastewater mains: 1. Between Ross Avenue and West Alexander Lane, 2. Between Norman Drive and Franklin Drive, and 3. Between Franklin Drive and Simmons Drive, North of Bayless Drive. Justification: Many wastewater lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, pulled joints, root infiltration, and deterioration due to 248 CITY OF EULESS FY2010 PROPOSED PROJECTS PRIORITY A hydrogen sulfide gas. Many are substandard in size and have inflow/infiltration problems. Systematic replacement will reduce maintenance costs and customer problems. Operating Impact: By implementing a systematic replacement program the city is able to cash-flow these projects and redirect maintenance funds to other areas of the city without increasing the total maintenance budget. WATER PROJECTS No Priority A Water Projects are proposed this fiscal year. OTHER PROJECTS TEXAS STAR SPORTS COMPLEX LIGHTING IMPROVEMENTS TOTAL ESTIMATED PROJECT COST: $600,000 Description: The project replaces the existing field lighting fixtures, poles, and foundations with Musco “Light Structure Green” or “LSG” lighting which is the best product on the market for spill/glare control and maintaining constant light levels. The system includes a remote ballast for easy maintenance, constant illumination levels, pre-wired and pre-aimed fixtures from the factory, and a 25-year maintenance free warranty. The LSG is considerably more efficient than the existing sport lighting fixtures installed, requires approximately 30% fewer fixtures than the existing system to achieve 50/30 foot-candle levels, and reduces utility costs. Justification: The existing poles, which were originally installed in 1982, are integral ballasted 1500 watt metal halide sports lighting fixtures that require maintenance approximately two times per year to replace fixtures, lenses, and bulbs. There are numerous cracks and erosion points in the light pole foundations and they do not meet current wind load requirements Operating Impact: The installation of the new lighting system will reduce maintenance and utility costs. GLADE PARKS TRAIL CONNECTION TOTAL ESTIMATED PROJECT COST: $2,000,000 Description: The project will connect the existing Trails of Euless to the City of Colleyville trail system through the Glade Park Development. The trail will tie in to the existing trail to the east, go under SH121, and tie in to the City of Colleyville trail system to the west. Justification: Trail connectivity between existing and future park developments was identified by citizens as a high priority need. The Glade Parks trail connection will be consistent with meeting this identified need as adopted in the Parks Master Plan. Operating Impact: This project will have a small impact on overall maintenance costs in future years. 249 CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5/31/08Appropriation/ AmendmentBudget as of 5/31/09Expended as of 05/31/09Remaining Funds to Complete BudgetEstimated Project CostsUnfunded/ (Excess Funding) DRAINAGE PROJECTSDR9903Misc Drainage Improvements (min bal $150,000) $162,833$200,000 $362,833$12,833 $350,000 $362,833$0DR0701Eastcliff Drive-Greenbriar Drainage Improvements$340,000$0$340,000$31,890 $308,110 $340,000$0DR0801Rockwall Drive-Lamar Drainage Improvements$430,000$0$430,000$30,913 $399,087 $430,000$0DR0802Hurricane Creek & Bridge at Marlene Drive Design$335,000$0$335,000$42,679 $292,321 $335,000$0DR0901Bear Creek Parkway Erosion Repair$0$530,000 $530,000$0$530,000 $530,000$0FB9902Fund Balance - Drainage CIP$0$0$0$0$0$0 ($104,461)$1,267,833$730,000 $1,997,833 $118,315 $1,879,518 $1,997,833 ($104,461)STREET PROJECTSPS9901 North Main Street$6,820,047$0 $6,820,047 $6,697,130 $122,917 $6,820,047$0PS9904 Harwood Road$5,695,211$0 $5,695,211 $5,662,473$32,738 $5,695,211$0PS9909FM157 North-SH183 to SH121$129,215$0$129,215$88,930$40,285 $129,215$0PS0304Glade Road$3,077,976$0 $3,077,976 $2,895,573 $182,403 $3,077,976$0PS0605South Pipeline Road Bridge Replacement$157,000$0$157,000$0$157,000 $157,000$0PS0802Fuller-Wiser Road Connector$495,000$0$495,000$33,030 $461,970 $495,000$0PS0901Ash Lane/Denton Drive/Fair Oaks Boulevard Overlay$0$320,000 $320,000 $216,659 $103,341 $320,000$0PS0902Vine Street Design$0$100,000 $100,000$0$100,000 $100,000$0PS0903Traffic Signals Mid Cities Blvd. @ Gateway Blvd. and @ Baze Road$0$320,000 $320,000$2,168$317,832 $320,000$0FB9907Fund Balance - Street CIP$0$0$0$0$0$0 ($775,082)$16,374,449$740,000 $17,114,449 $15,595,963 $1,518,486 $17,114,449 ($775,082)WASTEWATER PROJECTSWW0002Misc Wastewater Rehab (min bal $100,000)$259,169 $56,917 $316,086 $216,086 $100,000 $316,086 $0WW0605 TRA Wastewater Payments - Impact$180,000$60,000 $240,000 $180,000$60,000 $240,000$0WW0801 Line Replacement Fayette Drive$750,000($262,000) $488,000$30,176 $457,824 $488,000$0WW0802 Line Replacement South Mills Drive CDBG-R$0$262,000 $262,000$0$262,000 $262,000$0WW0901 Line Replacement Woodridge Circle/Koen Lane$0$795,000 $795,000$0$795,000 $795,000$0WW0902 Line Replacement West Mills Drive-34th CDBG$0$46,855$46,855$0$46,855 $46,855$0FB9911 FB - Wastewater Impact (Restricted)$0$0$0$0$0$0 ($661,141)$1,189,169$958,772 $2,147,941 $426,262 $1,721,679 $2,147,941 ($661,141)Total Street ProjectsSub-Total Drainage ProjectsSub-Total Wastewater Projects250 CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5/31/08Appropriation/ AmendmentBudget as of 5/31/09Expended as of 05/31/09Remaining Funds to Complete BudgetEstimated Project CostsUnfunded/ (Excess Funding) WATER PROJECTSWT0001Misc Utility Rehab - Water (min bal $150,000)$253,511 $0 $253,511 $103,775 $149,736 $253,511 $0WT0101 Water Tank Debt Payment$2,175,514$257,000 $2,432,514 $2,346,848$85,666 $2,432,514$0WT0104Well Repairs (min bal $75,000)$513,617$0$513,617 $438,617$75,000 $513,617$0WT0201 Well Rehabilitation/Disinfection$600,000$0$600,000 $522,285$77,715 $600,000$0WT0202 Effluent Water Main$250,000$0$250,000$0$250,000 $1,500,000 $1,250,000WT0803Transponders/Meters (annual transfer $158,000)$331,875$331,875 $663,750 $555,247 $108,503 $663,750$0WT0901 TRA Water Payments-Impact$0$100,000 $100,000$0$100,000 $100,000$0FB9910 FB- Water Impact (Restricted)$0$0$0$0$0$0 ($2,534,906)FB9901 FB - Water & Sewer CIP$0$0$0$0$0$0 ($574,280)Sub-Total Water Projects$4,124,517$688,875 $4,813,392 $3,966,772 $846,620 $6,063,392 ($1,859,186)OTHERAC0901 Texas Star Sports Complex Study/Fence$0$100,000 $100,000$85,204$14,796 $100,000$0CM0304 Entry Monument Sign Program$115,782$0$115,782$93,027$22,755 $115,782$0CM0804 Redevelopment$951,947$15,525 $967,472 $659,642 $307,830 $967,472$0DV9901 EDC Incentive Funds$325,854$25,000 $350,854 $300,854$50,000 $350,854$0ED0101 Planning Consultants$100,000$0$100,000$0$100,000 $200,000 $100,000ED0801 Redi-Mix Regional Headquarters$5,450,000($250,000) $5,200,000 $1,175,036 $4,024,964 $5,200,000$0PD9901 Police and Municipal Courts Facility$11,717,134$462 $11,717,596 $11,609,560 $108,036 $11,717,596$0PR0601 Park Amenities Upgrade$150,000$0$150,000 $145,316$4,684 $150,000$0PR0720 Misc. Park Structures$225,000$0$225,000 $131,275$93,725 $225,000$0PR0804 Park Irrigation$25,000$25,000$50,000$770$49,230 $50,000$0PR0901 Trail Enhancement - Bob Eden Park$0$135,000 $135,000$0$135,000 $135,000$0PR0902 Senior Citizen Center at Midway Park$0 $4,856,821 $4,856,821$0 $4,856,821 $4,856,821$0PR0907 Midway Park Family Life Center Phase I$0 $1,330,000 $1,330,000$66,644 $1,263,356 $2,105,000 $775,000FB9906 FB-EDC CIP$0$0$0$0$0$0 ($958,496)FB9908 FB-Athletic Complex CIP$0$0$0$0$0$0 ($740,639)FB9909 FB-General CIP$0$0$0$0$0$0 ($34,342)FB9913 FB-Car Rental CIP$0$0$0$0$0$0 ($74,674)Sub-Total Other Projects$19,060,717 $6,237,808 $25,298,525 $14,267,328 $11,031,197 $26,173,525 ($933,151)$42,016,685 $9,355,455 $51,372,140 $34,374,639 $16,997,501 $53,497,140 ($4,333,020)TOTAL FUNDED PROJECTS251 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION DRAINAGE PROJECTS MISCELLANEOUS DRAINAGE IMPROVEMENTS (DR9903) TOTAL ESTIMATED PROJECT COST: $362,833 FUNDS REMAINING ON PROJECT: $350,000 Description: The project includes funding 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 identified will be tracked separately and assigned a separate 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 as they occur, maintenance costs are reduced, thereby allowing the city to redirect maintenance funds to other areas. The city maintains a budget of $20,000 annually for routine maintenance, weed control, and brush removal. EASTCLIFF-GREENBRIAR DRAINAGE IMPROVEMENTS (DR0701) TOTAL ESTIMATED PROJECT COST: $340,000 FUNDS REMAINING ON PROJECT: $308,110 Description: Additional inlets and pipe systems will be constructed to contain the flows within the city’s drainage systems. The system will extend from the low point on Eastcliff Drive up Greenbriar Drive 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. ROCKWALL-LAMAR DRAINAGE IMPROVEMENTS (DR0801) TOTAL ESTIMATED PROJECT COST: $430,000 FUNDS REMAINING ON PROJECT: $399,087 Description: A flume is to be constructed and additional inlets and pipe systems are to be built from Midway Drive up Lamar Drive to the intersection of Rockwall Drive. Justification: In moderate storms, the drainage capacity in a flume and the streets is exceeded causing flooding of several homes. The construction of this project will help prevent flooding in this area. 252 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating Impact: This project will help to prevent flooding in this area and eliminate future claims against the city. HURRICANE CREEK & BRIDGE AT MARLENE DESIGN (DR0802) TOTAL ESTIMATED PROJECT COST: $335,000 FUNDS REMAINING ON PROJECT: $292,321 Description: The project includes the design of a bridge at Marlene Drive and the improved concrete channel lining that will extend approximately to the confluence of Cyclone Branch and to Hurricane Creek south of SH10. The engineering includes hydraulic studies, modeling, field surveying for plan preparation, easements, permit fees, coordination with FEMA and Corps of Engineers, and preparation of construction plans and bid documents. Justification: The undersized culvert and concrete channel require rebuilding to prevent structural flooding of approximately six to eight houses in a 100-year flood event. The improvements will also help prevent erosion. Operating Impact: This project will help to prevent flooding in this area and eliminate future claims against the city. BEAR CREEK PARKWAY EROSION REPAIR (DR0901) TOTAL ESTIMATED PROJECT COST: $530,000 FUNDS REMAINING ON PROJECT: $530,000 Description: Construct erosion control for the eastern embankment of Little Bear Creek just downstream of Bear Creek Parkway. Justification: Continued erosion of the banks will cause the loss of a portion of the trail system and trees adjacent to the banks. Operating Impact: The project will help to prevent erosion in this area and eliminate the necessity of relocating and reconstructing the impacted portion of the trail system. STREET IMPROVEMENTS NORTH MAIN STREET – SH10 to Harwood Road (PS9901) TOTAL ESTIMATED PROJECT COST: $6,820,047 FUNDS REMAINING ON PROJECT: $ 122,917 Description: The project consists of reconstruction and widening of North Main Street from SH10 to Harwood Road. The project also includes relocation of overhead utilities as well as the addition of a subsurface drainage system, streetlights, and landscaping. 253 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Justification: This project will improve traffic flow and traffic safety and will enhance aesthetics with the relocation of overhead utilities and the addition of landscaping. Operating Impact: The debt service payments on the bonds issued to finance this project are approximately $450,000 annually. Construction of the project will improve driving conditions and reduce roadway maintenance costs for this street. The savings from the reconstruction can be reallocated to other streets in need of repair. HARWOOD ROAD – North Main Street to SH360 (PS9904) TOTAL ESTIMATED PROJECT COST: $5,695,211 FUNDS REMAINING ON PROJECT: $ 32,738 Description: The project consists of the reconstruction of Harwood Road from a point approximately 350 feet west of N. Main Street to SH360. The new roadway will be a six-lane boulevard with sidewalks, landscaping, and street lighting. Signals will be added at Fuller- Wiser Road and Bear Creek Parkway. Justification: The existing two-lane roadway does not meet current and future needs. Operating Impact: The debt service payment on the bonds issued to fund this project is approximately $480,000 annually. The maintenance savings from the street reconstruction will be utilized to maintain landscaping and to pay increased electrical costs associated with new street lighting and traffic signals. FM157 NORTH LANDSCAPING & LIGHTING – SH183 to SH121 (PS9909) TOTAL ESTIMATED PROJECT COST: $129,215 FUNDS REMAINING ON PROJECT: $ 40,285 Description: The project includes the addition of landscaping and irrigation in the FM157 medians and improvements to the existing pavement under the bridge at SH183. Justification: The project will improve visibility and enhance aesthetics. Operating Impact: The project requires additional funding for landscape maintenance as well as potential increases to the city’s electric utility budget due to the cost of providing additional street lighting. GLADE ROAD (PS0304) TOTAL ESTIMATED PROJECT COST: $3,077,976 FUNDS REMAINING ON PROJECT: $ 182,403 Description: The 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. 254 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Justification: The City of Grapevine awarded a construction contract in March 2006. Right-of- way acquisition is complete. The City of Grapevine 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 financed by the City. Operating Impact: The debt service payments on the bonds issued to fund this project are approximately $224,000 annually. This project increases the roadway from two to four lanes which substantially reduces the traffic congestion on this road, improves driving conditions, and reduces 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. SOUTH PIPELINE ROAD BRIDGE REPLACEMENT (PS0605) TOTAL ESTIMATED PROJECT COST: $157,000 FUNDS REMAINING ON PROJECT: $157,000 Description: The project includes bridge and related channel improvements 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 Euless city limits. Justification: South Pipeline Road is an important east-west thoroughfare providing access to Tarrant County’s southeast portion of Euless. Reconstruction of the bridge improves driving conditions, alleviates structural and geometric deficiencies, and increases load capacity. The increase in the load capacity will also increase accessibility to many of the manufacturing and industrial companies located in this area of the city. Operating Impact: The city entered into an interlocal agreement with the City of Fort Worth relating to this project. Fort Worth will manage the project and 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. 255 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION FULLER-WISER ROAD CONNECTOR (PS0802) TOTAL ESTIMATED PROJECT COST: $495,000 FUNDS REMAINING ON PROJECT: $461,970 Description: The project consists of reconstructing the two-lane portion of Fuller-Wiser Road from Anice Lane to Sage Lane (SH360 frontage road) to a three-lane undivided standard curb and gutter roadway with underground drainage, which will tie into the existing TxDoT connection at SH360. Justification: Fuller-Wiser Road is a minor local arterial connection between State Highway 360 on the north and State Highway 183 on the south. The roadway is presently constructed to a design standard of four lanes undivided in a 70-foot right-of-way from SH183 to north of Mid Cities Boulevard. However, from north of Mid Cities Boulevard to SH360, the roadway is a two-lane county road with open drainage. Completing this connector will upgrade this portion of the roadway to a standard curb and gutter street section with underground drainage systems. Operating Impact: By upgrading this roadway, the city will be able to reduce maintenance costs caused by inadequate drainage thereby allowing the city to redirect these maintenance dollars to other streets within the city. Additionally, the project will extend the life of the roadway, improve driving conditions, and enhance the appearance of this thoroughfare. FY2009 COUNTY OVERLAY – ASH/DENTON/FAIR OAKS (PO0901) TOTAL ESTIMATED PROJECT COST: $320,000 FUNDS REMAINING ON PROJECT: $103,341 Description: The project consists of edge mill, asphalt overlay, and re-striping of Ash Lane from Aransas Drive to FM157, Fair Oaks Boulevard from North Main Street to Ash Lane, and Denton Drive from North Main Street to Fuller-Wiser Road. Justification: Deterioration of the existing asphalt pavement 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. Utilization of county resources will allow the City to redirect maintenance dollars for these streets to others in need of repair. Major reconstruction of this roadway may be deferred as the overlay project will extend the life of the thoroughfare. 256 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION VINE STREET DESIGN (PS0902) TOTAL ESTIMATED PROJECT COST: $100,000 FUNDS REMAINING ON PROJECT: $100,000 Description: The City holds street escrow funds from several developments along Vine Street. Now that development is complete, it is the appropriate time for the City to reconstruct the existing roadway utilizing the escrowed funds. Justification: Street escrow funds have been deposited by developers for use in reconstruction of the street. Operating Impact: As this project represents only the design of the roadway, there is very little operating impact projected. However, when the final reconstruction of the roadway is complete, the city anticipates savings in maintenance costs resulting from the improved road conditions. TRAFFIC SIGNALS – MID CITIES BLVD. @ GATEWAY BLVD. & @ BAZE ROAD (PS0903) TOTAL ESTIMATED PROJECT COST: $320,000 FUNDS REMAINING ON PROJECT: $317,832 Description: The project consists of the installation of traffic signal poles, mast arms, signal heads, pedestrian indicators, underground conduit, vehicle detection, and signal controllers for the intersections of Mid Cities Boulevard at Gateway Boulevard and Mid Cities Boulevard at Baze Road. Justification: Traffic volumes at these intersections were monitored and signal warrant studies were performed and both indicated signals are justified at these intersections. Operating Impact: Minimal impact on electrical and maintenance costs is anticipated. WASTEWATER PROJECTS MISCELLANEOUS WASTEWATER REHAB (WW0002) TOTAL ESTIMATED PROJECT COST: $316,086 FUNDS REMAINING ON PROJECT: $100,000 Description: The project includes small, previously unidentified wastewater main problems that are detected and repaired throughout the fiscal year. Larger projects will be determined on an “as needed” basis and presented as new projects during the capital budget process so that funding may be identified. Justification: Many wastewater lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infiltration, and deterioration 257 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION due to hydrogen sulfide gas. Many are substandard in size and have inflow/infiltration problems. Systematic replacement will reduce maintenance costs and customer problems. Operating Impact: The project alleviates some of the maintenance costs associated with the smaller wastewater projects within the city thereby allowing the redirection of maintenance dollars 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 Wastewater operating fund is required to maintain this funding level. 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 attributable to Trinity River Authority (“TRA”) capital projects. Therefore, these fees are to be used to pay a portion of the annual TRA expense. Based on the available fund balance, a systematic drawdown over a 10-year period was implemented. 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 schedule approximates the Capital Improvement Plan review time frame. The estimated payments of $60,000 annually reduce the Water and Wastewater Fund’s operating expenses for TRA services. At the conclusion of the drawdown period (FY2015), water and wastewater operations will be required to absorb this annual obligation. LINE REPLACEMENT – ARNETT ADDITION (WW0702) TOTAL ESTIMATED PROJECT COST: $313,322 FUNDS REMAINING ON PROJECT: $ 84,316 Description: The project consists of the design and construction of wastewater mains in the northern portion of the Arnett Addition. The existing deteriorated wastewater mains will be replaced. Justification: Wastewater mains in the Arnett addition have deteriorated as they have aged and continue to present maintenance problems. Operating Impact: By implementing 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. 258 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION LINE REPLACEMENT – FAYETTE DRIVE (WW0801) TOTAL ESTIMATED PROJECT COST: $488,000 FUNDS REMAINING ON PROJECT: $457,824 Description: The project replaces wastewater lines on the west side of Fayette Drive from Harwood Road to Ector Drive. Justification: Many wastewater lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infiltration, and deterioration due to hydrogen sulfide gas. Many are substandard in size and have inflow/infiltration problems. Systematic replacement will reduce maintenance costs and customer problems. Operating Impact: By implementing 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. LINE REPLACEMENT – SOUTH MILLS DRIVE CDBG-R (WW0802) TOTAL ESTIMATED PROJECT COST: $262,000 FUNDS REMAINING ON PROJECT: $262,000 Description: The project replaces wastewater lines west of South Mills Drive from South Pipeline Road to the south side of State Highway 10. Justification: Many wastewater lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infiltration, and deterioration due to hydrogen sulfide gas. Many are substandard in size and have inflow/infiltration problems. Systematic replacement will reduce maintenance costs and customer problems. Operating Impact: CDBG funding became available mid-year for use on this project. The existing funding was reallocated to another project. Maintenance dollars can be redirected to other areas of the city as needed without increasing the overall maintenance budget. LINE REPLACEMENT – WOOD RIDGE CIRCLE/KOEN LANE (WW0901) TOTAL ESTIMATED PROJECT COST: $795,000 FUNDS REMAINING ON PROJECT: $795,000 Description: The project consists of the replacement of the following wastewater lines on Wood Ridge Circle: 1. West side of Driftwood Drive from Tanglewood Trail to Pipeline Road, 2. East side of Driftwood Drive from Woodridge Circle to Pipeline Road, 3. Briarwood Court and Penoak Court, and 4. West end of Koen Lane to South Pipeline Road. Justification: Many wastewater lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infiltration, and deterioration 259 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION due to hydrogen sulfide gas. Many are substandard in size and have inflow/infiltration problems. Systematic replacement will reduce maintenance costs and customer problems. Operating Impact: By implementing 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. LINE REPLACEMENT – WEST MILLS DRIVE 34th CDBG (WW0902) TOTAL ESTIMATED PROJECT COST: $46,855 FUNDS REMAINING ON PROJECT: $46,855 Description: The project replaces wastewater mains along West Mills Drive between South Mills Drive and Simmons Drive. Justification: Many wastewater lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infiltration, and deterioration due to hydrogen sulfide gas. Many are substandard in size and have inflow/infiltration problems. Systematic replacement will reduce maintenance costs and customer problems. Operating Impact: Maintenance dollars can be redirected to other wastewater lines in the City’s system. 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. WATER PROJECTS MISC WATER REHAB (WT0001) TOTAL ESTIMATED PROJECT COST: $253,511 FUNDS REMAINING ON PROJECT: $149,736 Description: The project is for repair of small, previously 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 smaller water projects within the city, thereby allowing the city to reallocate the maintenance dollars to other locations. 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 Wastewater operating fund is required to maintain this funding level. 260 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION WATER TANK DEBT PAYMENT (WT0101) TOTAL ESTIMATED PROJECT COST: $2,432,514 FUNDS REMAINING ON PROJECT: $ 85,666 Description: The project consists of the transfer of funds from water impact fees to pay the debt service related to the construction of the new water tower. Justification: The water tower provides additional capacity and is included in the water impact study. Operating Impact: The portion of the debt service covered by the impact fee funding will be absorbed by operations upon satisfaction of the debt repayment terms. Thus, while the project is active, a reduction in expenses equal to each year’s applicable portion of the debt service results. The amounts range from $249,000 to over $291,000 annually. WELL REPAIRS (WT0104) TOTAL ESTIMATED PROJECT COST: $513,617 FUNDS REMAINING ON PROJECT: $ 75,000 Description: The project includes the repair of well pumps and other unanticipated well repairs identified throughout the year. 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 the smaller well repairs thereby allowing the city to redirect the maintenance dollars 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 wastewater operating fund is required to maintain this funding level. WELL REHABILITATION/DISINFECTION (WT0201) TOTAL ESTIMATED PROJECT COST: $600,000 FUNDS REMAINING ON PROJECT: $ 77,715 Description: The 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 three well sites. Justification: The wells are old and heavily used. All three deep wells need to be rehabilitated according to needs as determined by inspection. The EPA, TNRCC, and SDWA mandate disinfection by-product limits. If test results indicate non-compliance, the disinfection process must be modified or well operations must cease. 261 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating Impact: Depending on the results of inspections, additional funds may be required to complete the disinfection process. If the well operation is ceased, the city will experience a substantial increase in water cost, as a reduction in well output will require additional water purchases from Trinity River Authority. EFFLUENT WATER MAIN (WT0202) TOTAL ESTIMATED PROJECT COST: $1,500,000 FUNDS REMAINING ON PROJECT: $1,500,000 Description: The project consists of connecting the Texas Star property to the City of Fort Worth’s Village Creek Wastewater Treatment effluent water main. Justification: Utilization of this source of water allows the City to continue watering during drought conditions and while operating under mandatory water restrictions. Operating Impact: The cost of effluent water is less than treated water and the source is not affected by drought. As such, the City’s investment in recreational facilities will not be at risk due to drought or watering restrictions. Resale to irrigation customers is also a future consideration. TRANSPONDERS/METERS REPLACEMENT PROGRAM (WT0803) TOTAL ESTIMATED PROJECT COST: $663,750 FUNDS REMAINING ON PROJECT: $108,503 Description: The project provides for the purchase and installation 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 a 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-wide transponder replacement program began during FY2006, with FY2009 as the final year of a four-year replacement schedule. The remaining funding represents the final costs associated with the replacement program, after which the city will transfer approximately $158,000 annually to fund future replacements. 262 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION TRA WATER PAYMENTS IMPACT FEES (WT0901) TOTAL ESTIMATED PROJECT COST: $150,000 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 water impact fee is attributable to Trinity River Authority (“TRA”) capital projects. Therefore, these fees are to be used to pay a portion of the annual TRA expense. Based on the available fund balance, a systematic drawdown over a 10-year period was implemented. 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 schedule approximates the Capital Improvement Plan review time frame. The estimated payments of $150,000 annually reduce the Water and Wastewater Fund’s operating expenses for TRA services. At the conclusion of the drawdown period (FY2018), water and wastewater operations will be required to absorb this annual obligation. OTHER PROJECTS TEXAS STAR SPORTS COMPLEX FEASIBILITY STUDY/FENCING (AC0901) TOTAL ESTIMATED PROJECT COST: $100,000 FUNDS REMAINING ON PROJECT: $ 14,796 Description: The project consists of consultant services to explore the available options and associated costs of converting Softball World from its current state into a more programmable complex to accommodate multiple sports/uses. The project also includes determination of cost and design of practice fields at the Parks at Texas Star and replacement fencing at Softball World. Justification: With the proposed Midway Park Family Center project, staff recognizes the impact the loss of the fields at Midway Park would have on athletic programs. The fields at Midway Park are currently used as practice fields for teams participating in the Parks at Texas Star Baseball League on an assigned and rental basis. The Midway Park fields are also used as game fields primarily for tournaments, but also in league play for make-up games in the event of rain-outs. Losing the fields entirely will limit staff’s ability to register the same number of teams for tournaments as in the past and could extend the season by several weeks since the fields would no longer be available for make-up games. Operating Impact: The feasibility study will have no impact on operations. However, the results of the study could significantly impact operations and will be addressed before moving forward. 263 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION ENTRY MONUMENT SIGN PROGRAM (CM0304) TOTAL ESTIMATED PROJECT COST: $115,782 FUNDS REMAINING ON PROJECT: $ 22,755 Description: The project provides for the construction of City of Euless monument entry signs at key visibility points throughout the city along with landscaping of the immediate surroundings. Justification: The monument signs further enhance the efforts to beautify, identify, and brand the City of Euless. Operating Impact: Due to landscaping around the signs, additional maintenance at these sites is required to sustain the level of beauty desired in these areas. REDEVELOPMENT (CM0804) TOTAL ESTIMATED PROJECT COST: $967,472 FUNDS REMAINING ON PROJECT: $307,830 Description: The project allows the City to participate in redevelopment projects and other community improvements or make acquisitions of property that will be of economic benefit to the City of Euless. Justification: As the City ages, it is imperative that the economic vitality of the City remain strong. Reinvestment into the community will protect property values from deterioration and keep commercial properties occupied and vibrant. Operating Impact: Failure to protect property tax values from decline will result in lower property tax revenues. Commercial properties are essential to maintaining the City’s sales tax revenue base. EDC INCENTIVE FUNDS (DV9901) FUNDS REMAINING ON PROJECT: $350,854 TOTAL ESTIMATED PROJECT COST: $ 50,000 Description: Funds to aid the City of Euless in attracting development opportunities. Justification: The project will allow the City to have resources available to participate in development opportunities as they may arise. Operating Impact: The 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. 264 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION PLANNING CONSULTANTS (ED0101) TOTAL ESTIMATED PROJECT COST: $200,000 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 be 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. REDI-MIX REGIONAL HEADQUARTERS (ED0801) TOTAL ESTIMATED PROJECT COST: $5,200,000 FUNDS REMAINING ON PROJECT: $4,024,964 Description: The project includes the purchase of land and the construction of a building of approximately 25,936 square feet. The facility will be used as a regional corporate headquarters and training facility and will provide for job retention within the City and will provide substantial economic benefit to the City. Justification: Providing incentive to current business to attract and retain primary jobs within the City and promote economic growth. Operating Impact: Retention of existing businesses within the city is essential to maintain the economic stability of the community. Economic incentives protect the city’s revenue stream, provide jobs, and promote economic growth. POLICE & COURTS FACILITY (PD9901) TOTAL ESTIMATED PROJECT COST: $11,717,596 FUNDS REMAINING ON PROJECT: $ 108,036 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 costs, 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. 265 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION PARK AMENITIES UPGRADE (PR0601) TOTAL ESTIMATED PROJECT COST: $150,000 FUNDS REMAINING ON PROJECT: $ 4,684 Description: The project addresses the upgrade of all city parks to modernize amenities from water fountains to play components to picnic stations and pavilions. The project provides funding for the replacement of aged playground units that are approaching 10-15 years of age at several major 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 park areas is becoming aged and outdated and will require refurbishment or replacement in the near term. Operating and Maintenance Cost: The project will minimize maintenance costs related to playground equipment and will allow these funds to be reallocated to other park improvement projects. MISCELLANEOUS PARK STRUCTURE IMPROVEMENTS (PR0720) TOTAL ESTIMATED PROJECT COST: $225,000 FUNDS REMAINING ON PROJECT: $ 93,725 Description: The project continues the upgrade of all city parks to modernize amenities from water fountains to play components to picnic stations and pavilions. The project provides 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 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 the performance of preventative maintenance. 266 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION PARK IRRIGATION (PR0804) TOTAL ESTIMATED PROJECT COST: $50,000 FUNDS REMAINING ON PROJECT: $49,230 Description: The project provides annual funding to continue the City’s efforts to meet irrigation needs throughout the park system. Justification: The project allows for maintenance and expansion of the irrigation systems throughout the City’s parks to enhance the overall condition of the landscape and green space. Operating Impact: The installation of new irrigation systems will require additional staff hours for the performance of preventative maintenance and increased water usage is anticipated. TRAIL ENHANCEMENTS – BOB EDEN PARK (PR0901) TOTAL ESTIMATED PROJECT COST: $135,000 FUNDS REMAINING ON PROJECT: $135,000 Description: The project includes approximately 1,525 LF of 4” X 10’ concrete trail that would connect the existing trail in Bob Eden Park to the recently constructed trail in the Creekwood Addition. The project scope also includes construction of a retaining wall under the bridge at Mid Cities Boulevard, the attachment of hand rails, and the addition of rip rap for bank stabilization. The connection provides safer access to five city parks that are currently linked by the Trails of Euless. The ultimate goal is to eventually connect this portion of the Euless trail system to the City of Colleyville’s trail system at Heritage Road. Justification: The trail connection is consistent with the identified need for further trail expansions as adopted in the Parks Master Plan. The Master Plan recommendation will be part of a city-wide trail enhancement project. Operating Impact: The project will have a small impact on overall maintenance costs in future years. SENIOR CITIZEN CENTER AT MIDWAY PARK (PR0902) TOTAL ESTIMATED PROJECT COST: $4,856,821 FUNDS REMAINING ON PROJECT: $4,856,821 Description: The project encompasses the construction of a new 20,000 square foot senior center to include approximately 5,000 square feet of multi-use space at Midway Recreation Center. The facility includes several programmable classroom spaces, a fitness component, staff offices, restroom facilities, kitchen with serving area, game room, lobby, and other areas for accommodating senior activities. Justification: In preparing the recent update to the Parks Master Plan, the need for a new senior center was identified by citizen participants. A new senior center with state-of-the-art 267 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION support facilities and programmable space for an ever growing senior population will allow the City to serve its elderly population by expanding services and programs for them. Operating Impact: The addition of a new senior center will require additional staffing thereby increasing salary and benefit costs. Utilities, maintenance, janitorial, etc. expenditures are also anticipated to increase. Staff is currently in the process of preparing operating cost estimates. MIDWAY PARK FAMILY LIFE CENTER PHASE I (PR0907) TOTAL ESTIMATED PROJECT COST: $2,105,000 FUNDS REMAINING ON PROJECT: $1,263,356 Description: Phase I of the Midway Park Family Life Center project includes expansion of the current recreation center with the addition of programmable spaces for youth and adult classes, expansion or construction of a new fitness center and aerobics area, creation of additional space for pre-school aged children, dedication of space for programmable activities for teens, and general upgrades to the facility. Connectivity to the senior center to allow for shared, programmable space and resources is also included in the project scope. Justification: The city continues to upgrade recreational amenities to provide a safe environment to encourage and promote a Healthy New Euless. The city strives to provide miscellaneous recreational amenities that entice citizens to get outside, get moving, and spend quality time with family and friends. The Midway Recreation Center is the City’s only recreational community center. The role of this facility has grown over the years and is now reaching capacity for many of the programs and services currently offered. Attendance figures at the center continue to rise and, with a growing population, the ability to serve the needs of the community becomes more challenging. Operating Impact: The proposed facility will require additional staffing, increased preventative maintenance, and an expansion of janitorial services and utilities. The full operational impact is unknown at this time. When the final design is complete the Recreation Department will prepare a full operating impact analysis before the construction phase begins. 268 FISCAL YEAR ENDING SEPTEMBER 30, 2009 DEBT 3,806,558$ 3,474,649$ 1,962,249$ 1,962,249$ 1,924,298$ REVENUES Property Taxes 3,676,132$ 3,341,368$ 3,115,526$ 3,100,526$ 2,776,800$ Gross Receipts Tax -$ -$ -$ -$ -$ General Sales Tax -$ -$ -$ -$ -$ Selective Sales Tax -$ -$ -$ -$ -$ Fines/Fees/Penalties 75,122$ 29,187$ 20,000$ 20,000$ 20,000$ Licenses & Permits -$ -$ -$ -$ -$ Interest Income 208,051$ 128,387$ 121,500$ 41,146$ 14,500$ Intergovernmental Revenue -$ -$ -$ -$ -$ Charges for Service -$ -$ -$ -$ -$ Miscellaneous/Rental Income 978,520$ 975,513$ 975,915$ 975,915$ 975,079$ Insurance/Risk/Other Financing Sources -$ -$ -$ -$ -$ Revenues before Transfers 4,937,825$ 4,474,455$ 4,232,941$ 4,137,587$ 3,786,379$ Transfers from Other Funds 1,658,494$ 3,629,779$ 2,402,190$ 2,402,190$ 2,515,633$ TOTAL REVENUES 6,596,319$ 8,104,234$ 6,635,131$ 6,539,777$ 6,302,012$ TOTAL RESOURCES 10,402,877$ 11,578,883$ 8,597,380$ 8,502,026$ 8,226,310$ EXPENDITURES Personal Services -$ -$ -$ -$ -$ Professional/Technical Services -$ -$ -$ -$ -$ Contractual Services -$ -$ -$ -$ -$ Utilities -$ -$ -$ -$ -$ Maintenance -$ -$ -$ -$ -$ Other Services/Contingencies -$ -$ -$ -$ -$ Insurance -$ -$ -$ -$ -$ General & Administrative -$ -$ -$ -$ -$ Rebates/Incentives -$ -$ -$ -$ -$ Supplies -$ -$ -$ -$ -$ Capital Purchases (Equipment)-$ 344,469$ -$ -$ -$ Debt Service/Bank Charges 6,928,228$ 8,611,245$ 6,579,728$ 6,577,728$ 6,578,330$ Expenditures before Transfers 6,928,228$ 8,955,714$ 6,579,728$ 6,577,728$ 6,578,330$ Transfers to Other Funds -$ 660,920$ -$ -$ -$ TOTAL EXPENDITURES 6,928,228$ 9,616,634$ 6,579,728$ 6,577,728$ 6,578,330$ ENDING FUND BALANCE 3,474,649$ 1,962,249$ 2,017,652$ 1,924,298$ 1,647,980$ BEGINNING FUND BALANCE ACTUAL FY2007-08 PROPOSED FY2009-10 ESTIMATED FY2008-09 BUDGET FY2008-09 ACTUAL FY2006-07 DEBT FUND SUMMARY 269 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 fifteen 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 2024. This debt structure also represents the following ratios: Debt to Current Debt Debt per Capita: Tax Base: to Revenue: City - $725 1.12% 9.19% General obligation ratios are favorable. Low debts to tax base ratios reveal the City’s goal of not burdening the citizens with excessive debt. Debt to revenue ratio is still below 10%. 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 over 25%, 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. 270 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 fifteen 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 4.53 times, as calculated below: Net Income 1,644,193 4.53 Avg. Annual Debt outstanding 363,240 Drainage System The existing debt payment structure represents one year 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 3.03 times, as calculated below: Gross Drainage Revenues 661,725 3.03 Avg. Annual Debt outstanding 218,400 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 library projects, parks projects, and economic development incentives. 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 7.78 times, as calculated below: Gross Sales Tax Receipts 3,610,613 7.78 Avg. Annual Debt outstanding 463,818 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. 271 Long Range Issuance Schedules TYPE AMOUNT YEAR Drainage Revenue Bonds 3,420,000 2012 EDC Revenue Bonds 4,700,000 2012 Certificate of Obligation Bonds 1,850,000 2013 Bond Rating History RATING AGENCY TYPE DATES RATING Standard & Poors G.O. 09/08 to Present 6/04 to 09/08 4/84 to 6/04 4/84 AA AA- A+ A to A+ WW & SS Revenue 9/08 to Present 6/04 to 9/08 6/87 to 6/04 AA 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. 272 G.O.'s, C.O.'s, &SALES TAX YEAR TAXABLE GOLF/SOFTBALLWATER/WASTEWATER DRAINAGE I/2 CENT REQUIREMENTS 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 $53,934,082 $13,422,686 $5,448,605 $218,400 $6,029,638 $79,053,411 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 2010 2012 2014 2016 2018 2020 2022 2024 2026 FISCAL YEAR GOLF/SOFTBALL SALES TAX 1/2 CENT DRAINAGE WATER/WASTEWATER GENERAL 273 YEAR INTEREST PRINCIPAL REQUIREMENTS 2010 $1,278,958 $2,115,000 $3,393,958 2011 $1 197 838 $2 200 000 $3 397 838 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 2010 2012 2014 2016 2018 2020 2022 2024 Fiscal Year Principal Interest 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 $8,634,934 $29,680,000 $38,314,934 $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 2010 2012 2014 2016 2018 2020 2022 2024 Fiscal Year Principal Interest 274 DATED:APRIL 1, 2001 ORIGINAL AMOUNT: $6,000,000 PAYING AGENT: U.S. BANK, ST PAUL, MN AUGUST 1, 2011 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 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 $159,563 $159,563 $1,860,000 $2,179,125 *REFUNDED YEARS 2016-2021 WITH SERIES 2006 REFUNDING ISSUE. 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 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:GENERAL OBLIGATION BONDS SERIES 2001 275 DATED:APRIL 1, 2001 ORIGINAL AMOUNT: $5,455,000 PAYING AGENT: U.S. BANK, ST PAUL, MN AUGUST 1, 2011 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 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 $145,419 $145,419 $1,690,000 $1,980,838 *REFUNDED YEARS 2016-2021 WITH SERIES 2006 REFUNDING ISSUE. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: INTEREST TAX AND WATERWORKS AND SEWER SYSTEM (SURPLUS) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2001 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% 276 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:GENERAL OBLIGATION REFUNDING BONDS, SERIES 2003 DATED:JANUARY 15, 2003 ORIGINAL AMOUNT:$5,490,000 INTEREST RATES:BOND YEAR 2004-2009 @ 3.000%, 2010 @ 3.150%, 2011 @ 3.500%, 2012 @ 3.600%, 2013 @ 3.650%, 2014 @ 3.800%, 2015-2016 @ 4.000% PAYING AGENT:U.S. BANK, ST PAUL, MN OPTION DATE:FEBRUARY 15, 2014 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 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 $203,289 $156,026 $2,560,000 $2,919,315 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. 277 DATED:June 15, 2004 ORIGINAL AMOUNT: $4,720,000 PAYING AGENT: U.S. BANK, ST PAUL, MN FEBRUARY 15, 2004 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 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 $816,579 $728,261 $3,640,000 $5,184,840 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: INTEREST TAX AND WATERWORKS AND SEWER SYSTEM (SURPLUS) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2004 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% 278 DATED:June 15, 2004 ORIGINAL AMOUNT:$3,200,000 PAYING AGENT:U.S. BANK, ST PAUL, MN FEBRUARY 15, 2014 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 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 $566,820 $505,293 $2,650,000 $3,722,113 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% 279 DATED:MARCH 1, 2005 ORIGINAL AMOUNT:$13,900,000 PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE: FEBRUARY 1, 2016 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 FEBRUARY 1 REQUIREMENTS 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 $1,771,481 $1,496,638 $12,245,000 $15,513,119 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. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:GENERAL OBLIGATION REFUNDING BONDS, SERIES 2005 280 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:GENERAL OBLIGATION REFUNDING BONDS, SERIES 2006 DATED:JANUARY 30, 2006 ORIGINAL AMOUNT:$5,080,000 INTEREST RATES:BOND YEAR 2006 - 2021@ 3.930% PAYING AGENT:JP MORGAN CHASE BANK OF TEXAS OPTION DATE:FEBRUARY 15, 2012 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 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 TOTALO $939,761$939,6 $840,824$8 0,8 $5,035,000$5,035,000 $6,815,585$6,8 5,585 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. 281 YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $7,039,144 $8,580,000 $15,619,144 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 2010 2012 2014 2016 2018 2020 2022 2024Fiscal Year Principal Interest 282 DATED:APRIL 1, 2000 ORIGINAL AMOUNT: $10,290,000 PAYING AGENT: BANK OF NEW YORK MELLON AUGUST 1, 2010 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 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 $3,519,572 $3,519,572 $8,580,000 $15,619,144 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 283 YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $3,782,684 $9,640,000 $13,422,684 These bonds were originally issued as C. O. bonds paid from the surplus revenues of each function. Therefore, they are presented separately from other G.O. and C.O. Bonds. Golf/Softball G.O. Refunding Bonds Composition of Debt Service DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF / SOFTBALL G.O. REFUNDING BONDS $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 2010 2012 2014 2016 2018 2020 2022 2024 2026Fiscal Year PRINCIPAL INTEREST 284 DATED:February 24, 2004 ORIGINAL AMOUNT: $9,610,000 PAYING AGENT: U.S. BANK, ST PAUL, MN FEBRUARY 15, 2014 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 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 $1,912,419 $1,742,950 $8,615,000 $12,270,369 AVERAGE ANNUAL DEBT OUTSTANDING $681,687 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2004-GOLF 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 285 DATED:February 24, 2004 ORIGINAL AMOUNT: $1,485,000 PAYING AGENT: U.S. BANK, ST PAUL, MN FEBRUARY 15, 2014 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 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 $71,834 $55,481 $1,025,000 $1,152,316 AVERAGE ANNUAL DEBT OUTSTANDING $164,617 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2004-SOFTBALL 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 286 YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $1,343,605 $4,105,000 $5,448,605 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $363,240 DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE BONDS Water & Wastewater Revenue Bonds Composition of Debt Service $0 $100,000 $200,000 $300,000 $400,000 $500,000 2010 2012 2014 2016 2018 2020 2022 2024 Fiscal Year PRINCIPAL INTEREST 287 DESCRIPTION:WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2004 DATED:JUNE 15, 2004 ORIGINAL AMOUNT: $2,145,000 PAYING AGENT: U. S. BANK, ST PAUL, MN OPTION DATE: JULY 15, 2014 PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 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 $379,833 $379,833 $1,765,000 $2,524,665 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 Wastewater 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% 288 a CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2006 DATED:JANUARY 30, 2006 ORIGINAL AMOUNT:$2,530,000 INTEREST RATES:BOND YEAR 2006-2020 @ 3.880% PAYING AGENT:JP MORGAN CHASE BANK OF TEXAS OPTION DATE:JULY 15, 2012 INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 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 $291,970 $291,970 $2,340,000 $2,923,940 Proceeds from the sale of the Bonds will be used to (i)advance refund a portion of the City's outstanding WaterProceedsfromthesaleoftheBondswillbeusedto(i)advance refund portion of the City s outstanding Water and Wastewater System debt in order to lower the overall debt service requirements of the Water and Sewer fund and (ii) to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable, both as to principal and interest, solely and secured by a first lien on and pledge of the Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated itself to pay the Bonds from monies raised or to be raised from taxation. 289 YEAR INTEREST PRINCIPAL REQUIREMENTS 2010 $8,400 $210,000 $218,400 TOTAL $8,400 $210,000 $218,400 $218,400AVERAGE 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 2010 Fiscal Year PRINCIPAL INTEREST 290 DATED:OCTOBER 15, 2001 ORIGINAL AMOUNT: $1,630,000 INTEREST RATES: PAYING AGENT: U. S. BANK, ST PAUL, MN OPTION DATE: N/A PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2010 4.00% $4,200 $4,200 $210,000 $218,400 TOTAL $4,200 $4,200 $210,000 $218,400 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% 291 TOTAL YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $844,638 $5,185,000 $6,029,638 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) $938,998 AVERAGE ANNUAL DEBT OUTSTANDING $463,818 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 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 Fiscal Year PRINCIPAL INTEREST 292 DATED:JUNE 14, 2002 ORIGINAL AMOUNT: $6,430,000 PAYING AGENT: U. S. BANK, ST PAUL, MN OPTION DATE:SEPTEMBER 15, 2012 PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 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 $293,600 $293,600 $3,825,000 $4,412,200 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. 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% 293 DATED:JANUARY 30, 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 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 $128,719 $128,719 $1,360,000 $1,617,438 INTEREST 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% 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. 294 FISCAL YEAR ENDING SEPTEMBER 30, 2009 HUMAN RESOURCES Personnel Counts FY 07/08 FY 08/09 FY 08/09 FY 09/10 FY 09/10(1) ACTUAL BUDGETED ESTIMATED AUTHORIZED FUNDED CITY MANAGERS OFFICE 2.00 2.00 2.00 2.84 A)2.84 CITY SECRETARY 4.00 4.00 4.00 3.50 A)3.50 INFORMATION SERVICES 1.00 1.00 1.00 1.00 1.00 PERSONNEL 3.50 3.50 3.50 3.50 3.50 FACILITY MAINTENANCE 5.00 5.00 5.00 5.00 5.00 LIBRARY 10.00 10.00 10.00 10.00 10.00 Total City Administration 25.50 25.50 25.50 25.84 25.84 FINANCE/BUDGET 2.50 2.50 2.50 2.00 A)2.00 COURTS 9.00 9.00 9.00 9.00 8.00 ACCOUNTING 4.75 4.75 4.75 3.75 A)3.75 PURCHASING 1.00 1.00 1.00 1.00 1.00 Total Finance Department 17.25 17.25 17.25 15.75 14.75 PD ADMINISTRATION 4.00 5.00 5.00 1)5.00 4.00 PD PATROL 46.00 44.00 44.00 1)46.00 B)46.00 PD INVESTIGATION 15.00 15.00 15.00 15.00 15.00 PD SERVICE 25.00 25.00 25.00 25.00 24.00 PD DETENTION 17.00 18.00 18.00 1)18.00 17.00 Total Police Department 107.00 107.00 107.00 109.00 106.00 FIRE MARSHALL 4.00 4.00 4.00 4.00 4.00 FD ADMINISTRATION 4.00 4.00 4.00 4.00 3.00 FD PARAMEDIC 65.00 65.00 65.00 65.00 65.00 Total Fire Department 73.00 73.00 73.00 73.00 72.00 PLANNING 3.00 3.00 3.50 2)3.50 3.50 INSPECTIONS SERVICES 7.00 7.00 7.00 7.00 7.00 ENVIRONMENTAL HEALTH 2.00 2.00 2.00 2.00 2.00 Total Planning & Development 12.00 12.00 12.50 12.50 12.50 RECREATION 8.25 8.25 8.25 8.25 7.25 PARKS 16.50 16.50 16.50 16.00 A)15.00 PROGRAMS & SPECIAL EVENTS 2.00 2.00 2.00 2.00 2.00 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 1.00 Total Community Services 27.75 27.75 27.75 27.25 25.25 STREET MAINTENANCE 9.00 9.00 9.00 9.00 8.00 ANIMAL CONTROL 3.00 3.00 3.00 3.00 3.00 CITY ENGINEER 1.50 1.50 1.00 2)1.00 1.00 Total Public Works 13.50 13.50 13.00 13.00 12.00 GF NON-DEPARTMENTAL 0.25 0.25 0.25 0.50 A&C)0.50 Total Non-departmental 0.25 0.25 0.25 0.50 0.50 TOTAL GENERAL FUND 276.25 276.25 276.25 276.84 268.84 EDC - PARKS 4.75 4.75 4.75 5.25 A)5.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 10.00 EDC - ECO. DEV.0.50 0.50 0.50 1.00 A)1.00 TOTAL EDC FUND 15.25 15.25 15.25 16.25 16.25 WATER OFFICE 5.00 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 5.00 W&S ENGINEERING 5.75 5.75 5.25 2)5.25 D)4.25 WATER PRODUCTION 6.75 6.75 6.75 6.75 6.75 WATER DISTRIBUTION 9.25 9.25 9.25 9.25 9.25 SEWAGE & TREATMENT 8.00 8.00 8.00 8.00 8.00 METER READING 1.00 1.00 1.00 1.00 1.00 Total Public Works 30.75 30.75 30.25 30.25 29.25 RECYCLING 1.00 1.00 1.00 0.00 C)0.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 4.00 W&S NON-DEPT.9.25 9.25 9.75 2)10.83 A&C)10.83 Total Non-departmental 14.25 14.25 14.75 14.83 14.83 TOTAL W&S FUND 50.00 50.00 50.00 50.08 49.08 GOLF NON DEPARTMENTAL 1.25 1.25 1.25 1.25 1.25 GOLF COURSE MAINT.3.00 4.00 4.00 3)4.00 4.00 GOLF PRO SHOP 4.50 4.50 4.50 4.50 2.50 GOLF FOOD AND BEVERAGE 4.00 5.00 5.00 4)5.00 5.00 GOLF CONFERENCE CENTRE 2.50 2.50 2.50 2.50 1.50 TOTAL GOLF COURSE FUND 15.25 17.25 17.25 17.25 14.25 HOTEL/MOTEL 0.00 0.00 0.00 0.33 A)0.33 JUVENILE CASE FUND 1.00 1.00 1.00 1.00 1.00 CRIME CONTROL FUND 19.00 19.00 19.00 17.00 B)17.00 SERVICE CENTER FUND 6.00 6.00 6.00 6.00 6.00 DRAINAGE UTILITY FUND 2.25 2.25 2.25 2.25 2.25 SPECIAL RECREATION FUND 0.34 0.34 0.34 0.34 0.34 TEXAS STAR SPORTS COMPLEX 3.16 3.16 3.16 3.16 3.16 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 33.25 33.25 33.25 31.58 31.58 TOTAL ALL FUNDS 390.00 392.00 392.00 392.00 380.00 FY2009 Changes FY2010 Changes 1) Moved Lieutenants to proper division A) Split Employees among different funds to distribute salary more equitable. 2) Converted Senior Engineer to City Planner B) Moved 2 Police Officers from CCPD to GF due to revenue shortfall 3) Upgrade a PT Golf Maintenance Tech to FT C) Converted Recycling Coordinator to Admin Secretary (moved to Non-Departmental) 4) Upgrade a PT Asst. F&B Mgr. to FT (1) Does not include funding for frozen positions 295 PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY08 FY09 FY09 FY10 (1) ACTUAL BUDGET ESTIMATE FUNDED 276.25 276.25 276.25 268.84 15.25 15.25 15.25 16.25 50.00 50.00 50.00 49.08 15.25 17.25 17.25 14.25 HOTEL/MOTEL FUND 0.00 0.00 0.00 0.33 JUVENILE CASE FUND 1.00 1.00 1.00 1.00 19.00 19.00 19.00 17.00 6.00 6.00 6.00 6.00 2.25 2.25 2.25 2.25 0.34 0.34 0.34 0.34 3.16 3.16 3.16 3.16 1.00 1.00 1.00 1.00 0.50 0.50 0.50 0.50 TOTAL 390.00 392.00 392.00 380.00 PART-TIME EMPLOYEES 58.00 58.00 58.00 58.00 12.00 12.00 12.00 10.00 9.00 9.00 9.00 9.00 59.00 57.00 57.00 57.00 HOTEL/MOTEL FUND 0.00 0.00 0.00 0.00 JUVENILE CASE FUND 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.00 3.00 3.00 3.00 26.00 26.00 26.00 26.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 167.00 165.00 165.00 163.00 BENEFITS FY08 FY09 FY10 FY10 Proposed Cost Longevity 01-Dec-06 01-Dec-07 01-Dec-08 $465,980 TMRS 14.45% 15.19% 16.49% $3,686,327 Workers Comp $58.50 $63.00 $78.00 $354,744 Health Insurance $666 $647 $651 $3,062,768 Disability Ins.0.30% 0.24% 0.24% $52,627 Life Insurance $41,528 Medicare Date 01-Apr-86 01-Apr-86 01-Apr-86 Medicare Cost 1.45% 1.45% 1.45% $292,090 TOTAL BENEFIT COST $7,956,064 TEXAS STAR SPORTS COMPLEX HEALTH INSURANCE FUND WC/RISK MANAGEMENT FUND (1)In light of current economic conditions, the city has only funded 380 of the 392 authorized full-time positions, and 163 of the 165 part-time positions in the FY2009-10 proposed budget. SPECIAL RECREATION FUND DRAINAGE UTILITY GENERAL FUND EDC FUND WATER & SEWER FUND GOLF COURSE FUND WC/RISK MANAGEMENT FUND HEALTH INSURANCE FUND TEXAS STAR SPORTS COMPLEX CRIME CONTROL DISTRICT SERVICE CENTER FUND DRAINAGE UTILITY SPECIAL RECREATION FUND CRIME CONTROL DISTRICT GENERAL FUND WATER & SEWER FUND GOLF COURSE FUND EDC FUND SERVICE CENTER FUND 296 FY 07-08 FY 08-09 FY 08-09 FY 09-10 FY 09-10 ACTUAL BUDGETED ESTIMATED AUTHORIZED FUNDED JOB TITLE CITY MANAGER'S OFFICE 0.50 0.50 0.50 0.50 0.50 City Manager 0.50 0.50 0.50 0.50 0.50 Deputy City Manager 0.00 0.00 0.00 0.34 0.34 Communications/Mktg Manager 0.00 0.00 0.00 0.50 0.50 Executive Secretary 0.00 0.00 0.00 0.50 0.50 Administrative Secretary 1.00 1.00 1.00 0.50 0.50 Web Designer 2.00 2.00 2.00 2.84 2.84 FULL TIME CITY SECRETARY'S OFFICE 1.00 1.00 1.00 1.00 1.00 City Secretary 1.00 1.00 1.00 1.00 1.00 Deputy City Secretary 1.00 1.00 1.00 1.00 1.00 Secretary 1.00 1.00 1.00 0.50 0.50 Receptionist 4.00 4.00 4.00 3.50 3.50 FULL TIME FINANCE 0.50 0.50 0.50 0.50 0.50 Finance Director 0.50 0.50 0.50 0.50 0.50 Administrative Assistant 1.00 1.00 1.00 0.50 0.50 Internal Auditor 0.50 0.50 0.50 0.50 0.50 Accountant 2.50 2.50 2.50 2.00 2.00 FULL TIME MUNICIPAL COURTS 1.00 1.00 1.00 1.00 1.00 Municipal Court Mgr. 1.00 1.00 1.00 1.00 1.00 Office Supervisor 7.00 7.00 7.00 7.00 6.00 Court Clerk 9.00 9.00 9.00 9.00 8.00 FULL TIME 1.00 1.00 1.00 1.00 1.00 City Judge 1.00 1.00 1.00 1.00 1.00 Courtroom Security Officer 2.00 2.00 2.00 2.00 2.00 PART TIME ACCOUNTING 0.50 0.50 0.50 0.50 0.50 Asst. Finance Director 1.75 1.75 1.75 1.75 1.75 Accountant 2.50 2.50 2.50 1.50 1.50 Office Techs 4.75 4.75 4.75 3.75 3.75 FULL TIME POLICE ADMINISTRATION 1.00 1.00 1.00 1.00 1.00 Police Chief 1.00 2.00 2.00 2.00 2.00 Police Lieutenant 1.00 1.00 1.00 1.00 1.00 Technical Services Manager 1.00 1.00 1.00 1.00 0.00 Administrative Secretary 4.00 5.00 5.00 5.00 4.00 FULL TIME 1.00 1.00 1.00 1.00 1.00 Police Security Officer 1.00 1.00 1.00 1.00 1.00 PART TIME POLICE PATROL 4.00 2.00 2.00 1.00 1.00 Police Lieutenant 5.00 5.00 5.00 5.00 5.00 Police Sergeant 36.00 36.00 36.00 39.00 39.00 Senior Police Officer/Police Officer 1.00 1.00 1.00 1.00 1.00 Secretary 46.00 44.00 44.00 46.00 46.00 FULL TIME 1.00 1.00 1.00 1.00 1.00 Head School Crossing Guard 12.00 12.00 12.00 12.00 12.00 School Crossing Guard 13.00 13.00 13.00 13.00 13.00 PART TIME POLICE CRIMINAL INVESTIGATION DIVISION 1.00 1.00 1.00 1.00 1.00 Police Lieutenant 1.00 1.00 1.00 1.00 1.00 Police Sergeant 12.00 12.00 12.00 12.00 12.00 Senior Police Officer 1.00 1.00 1.00 1.00 1.00 Office Tech 15.00 15.00 15.00 15.00 15.00 FULL TIME 297 FY 07-08 FY 08-09 FY 08-09 FY 09-10 FY 09-10 ACTUAL BUDGETED ESTIMATED AUTHORIZED FUNDED JOB TITLE POLICE SERVICE 1.00 1.00 1.00 1.00 1.00 Assistant Police Chief 1.00 1.00 1.00 1.00 1.00 Police Lieutenant 1.00 1.00 1.00 1.00 1.00 Senior Police Officer 1.00 1.00 1.00 1.00 0.00 Communications Supt. 1.00 1.00 1.00 1.00 1.00 Police Records Supervisor 15.00 15.00 15.00 15.00 15.00 Dispatcher 5.00 5.00 5.00 5.00 5.00 Police Records Clerk 25.00 25.00 25.00 25.00 24.00 FULL TIME 4.00 4.00 4.00 4.00 0.00 Dispatcher 4.00 4.00 4.00 4.00 0.00 PART TIME POLICE DETENTION 0.00 1.00 1.00 1.00 1.00 Police Lieutenant 1.00 1.00 1.00 1.00 1.00 Police Sergeant 15.00 15.00 15.00 15.00 14.00 Public Service Officer 1.00 1.00 1.00 1.00 1.00 Senior Police Officer/Bailiff 17.00 18.00 18.00 18.00 17.00 FULL TIME FIRE MARSHAL 1.00 1.00 1.00 1.00 1.00 Division Chief/Fire Marshall 3.00 3.00 3.00 3.00 3.00 Fire Inspector 4.00 4.00 4.00 4.00 4.00 FULL TIME FIRE ADMINISTRATION 1.00 1.00 1.00 1.00 1.00 Fire Chief 1.00 1.00 1.00 1.00 0.00 Assistant Fire Chief 1.00 1.00 1.00 1.00 1.00 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 Secretary 4.00 4.00 4.00 4.00 3.00 FULL TIME FIRE EMS/SUPPRESSION 1.00 1.00 1.00 1.00 1.00 Division Chief/Emer Mgmt Coord. 1.00 1.00 1.00 1.00 1.00 Division Chief/Operations 2.00 2.00 2.00 2.00 2.00 Battalion Chief-Para 1.00 1.00 1.00 1.00 1.00 Battalion Chief 1.00 1.00 1.00 2.00 2.00 Fire Captain-Paramedic 2.00 2.00 2.00 1.00 1.00 Fire Captain 5.00 5.00 5.00 4.00 4.00 Fire Lieutenant-Para 1.00 1.00 1.00 2.00 2.00 Fire Lieutenant 6.00 6.00 6.00 7.00 7.00 Fire Fighter - Para/Driver 3.00 3.00 3.00 2.00 2.00 Fire Fighter - Driver 41.00 41.00 41.00 39.00 39.00 Fire Fighters - Para 1.00 1.00 1.00 3.00 3.00 Fire Fighters 65.00 65.00 65.00 65.00 65.00 FULL TIME INFORMATION SERVICES 0.50 0.50 0.50 0.50 0.50 Information Services Administrator 0.50 0.50 0.50 0.50 0.50 Computer Programmer/Analyst 1.00 1.00 1.00 1.00 1.00 FULL TIME HUMAN RESOURCES 1.00 2.00 2.00 2.00 2.00 Human Resources Generalist 0.50 0.50 0.50 0.50 0.50 Human Resource/Risk Admin 2.00 1.00 1.00 1.00 1.00 Human Resources/Benefits Tech 3.50 3.50 3.50 3.50 3.50 FULL TIME PURCHASING 0.50 0.50 0.50 0.50 0.50 Purchasing Manager 0.50 0.50 0.50 0.50 0.50 Purchasing Clerk 1.00 1.00 1.00 1.00 1.00 FULL TIME FACILITY MAINTENANCE 1.00 1.00 1.00 1.00 1.00 Facilities Supervisor 1.00 1.00 1.00 1.00 1.00 Signal Tech 3.00 3.00 3.00 3.00 3.00 Facility Techs 5.00 5.00 5.00 5.00 5.00 FULL TIME 298 FY 07-08 FY 08-09 FY 08-09 FY 09-10 FY 09-10 ACTUAL BUDGETED ESTIMATED AUTHORIZED FUNDED JOB TITLE LIBRARY 1.00 1.00 1.00 1.00 1.00 Library Administrator 1.00 1.00 1.00 1.00 1.00 Assistant Library Administrator 2.00 2.00 2.00 1.00 1.00 Librarians 2.00 2.00 2.00 3.00 3.00 Librarian Assistant 2.00 2.00 2.00 2.00 2.00 Library Clerks 1.00 1.00 1.00 1.00 1.00 Library Technical Specialist 1.00 1.00 1.00 1.00 1.00 Library Circulation Coordinator 10.00 10.00 10.00 10.00 10.00 FULL TIME PLANNING AND DEVELOPMENT 1.00 1.00 1.00 1.00 1.00 Director of Planning & Dev. 1.00 1.00 1.00 1.00 1.00 Asst. Director of Planning & Dev. 0.00 0.00 0.50 0.50 0.50 City Planner 1.00 1.00 1.00 1.00 1.00 Administrative Secretary 3.00 3.00 3.50 3.50 3.50 FULL TIME 1.00 1.00 1.00 1.00 0.00 Planning Intern 1.00 1.00 1.00 1.00 0.00 PART TIME INSPECTION SERVICES 1.00 1.00 1.00 1.00 1.00 Building Official 1.00 1.00 1.00 1.00 1.00 Inspection Services Supervisor 1.00 1.00 1.00 1.00 1.00 Senior Inspector 3.00 3.00 3.00 3.00 3.00 Inspectors 1.00 1.00 1.00 1.00 1.00 Secretary 7.00 7.00 7.00 7.00 7.00 FULL TIME ENVIRONMENTAL HEALTH 1.00 1.00 1.00 1.00 1.00 Inspectors 1.00 1.00 1.00 1.00 1.00 Secretary 2.00 2.00 2.00 2.00 2.00 FULL TIME RECREATION 0.25 0.25 0.25 0.25 0.25 SBW General Manager 1.00 1.00 1.00 1.00 1.00 Athletic/Aquatics Supervisor 1.00 1.00 1.00 1.00 1.00 Athletic/Aquatics Coordinator 1.00 1.00 1.00 1.00 1.00 Recreation Center Supervisor 4.00 4.00 4.00 5.00 4.00 Recreation Specialist 1.00 1.00 1.00 0.00 0.00 Office Tech 8.25 8.25 8.25 8.25 7.25 FULL TIME 6.00 6.00 6.00 6.00 6.00 Bldg. Attendant 6.00 6.00 6.00 6.00 6.00 PART TIME PARKS 0.50 0.50 0.50 0.50 0.50 Dir. of Community Services 1.00 1.00 1.00 1.00 1.00 Parks Manager 1.00 1.00 1.00 0.50 0.50 Park Superintendent 3.00 3.00 3.00 3.00 2.00 Foreman 10.00 10.00 10.00 10.00 10.00 Field Techs 1.00 1.00 1.00 1.00 1.00 Office Tech 16.50 16.50 16.50 16.00 15.00 FULL TIME 7.00 7.00 7.00 7.00 7.00 Field Techs 7.00 7.00 7.00 7.00 7.00 PART TIME SWIMMING POOLS 1.00 1.00 1.00 1.00 1.00 Manager 1.00 1.00 1.00 1.00 1.00 Asst. Manager 3.00 3.00 3.00 3.00 3.00 Head Life Guard 14.00 14.00 14.00 14.00 14.00 Life Guard 3.00 3.00 3.00 3.00 3.00 Swimming Pool Cashier 22.00 22.00 22.00 22.00 22.00 PART TIME PROGRAMS AND SPECIAL EVENTS 1.00 1.00 1.00 1.00 1.00 Special Events Coordinator 1.00 1.00 1.00 1.00 1.00 Office Clerk 2.00 2.00 2.00 2.00 2.00 FULL TIME RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 1.00 Admin Secretary 1.00 1.00 1.00 1.00 1.00 FULL TIME 299 FY 07-08 FY 08-09 FY 08-09 FY 09-10 FY 09-10 ACTUAL BUDGETED ESTIMATED AUTHORIZED FUNDED JOB TITLE STREET MAINTENANCE 1.00 1.00 1.00 1.00 1.00 Foreman 1.00 1.00 1.00 1.00 1.00 Leadman 7.00 7.00 7.00 7.00 6.00 Field Techs 9.00 9.00 9.00 9.00 8.00 FULL TIME 1.00 1.00 1.00 1.00 0.00 Field Techs 1.00 1.00 1.00 1.00 0.00 PART TIME ANIMAL CONTROL 1.00 1.00 1.00 1.00 1.00 Animal Control Supervisor 2.00 2.00 2.00 2.00 2.00 Animal Control Officer 3.00 3.00 3.00 3.00 3.00 FULL TIME 1.00 1.00 1.00 1.00 0.00 Animal Shelter Attendant 1.00 1.00 1.00 1.00 0.00 PART TIME ENGINEERING 0.50 0.50 0.50 0.50 0.50 City Engineer 0.50 0.50 0.00 0.00 0.00 Senior Civil Engineer 0.50 0.50 0.50 0.50 0.50 Administrative Secretary 1.50 1.50 1.00 1.00 1.00 FULL TIME NON-DEPARTMENTAL - GENERAL FUND 0.25 0.25 0.25 0.00 0.00 Director of Eco. Development 0.00 0.00 0.00 0.50 0.50 Administrative Secretary 0.25 0.25 0.25 0.50 0.50 FULL TIME HOTEL/MOTEL FUND 0.00 0.00 0.00 0.33 0.33 Communications/Mktg Manager 0.00 0.00 0.00 0.33 0.33 FULL TIME JUVENILE CASE FUND 1.00 1.00 1.00 1.00 1.00 Juvenile Case Clerk 1.00 1.00 1.00 1.00 1.00 FULL TIME 1/2 CENT PARKS 0.50 0.50 0.50 0.50 0.50 Director of Community Services 0.25 0.25 0.25 0.25 0.25 SBW General Manager 0.00 0.00 0.00 0.50 0.50 Parks Superintendent 1.00 1.00 1.00 1.00 1.00 Heavy Equipment Operator 1.00 1.00 1.00 1.00 1.00 Graphics Artist 2.00 2.00 2.00 2.00 2.00 Field Tech 4.75 4.75 4.75 5.25 5.25 FULL TIME 1/2 CENT LIBRARY 2.00 2.00 2.00 2.00 2.00 Librarian 3.00 3.00 3.00 3.00 3.00 Librarian Assistants 2.00 2.00 2.00 2.00 2.00 Office Techs 1.00 1.00 1.00 1.00 1.00 Secretary 2.00 2.00 2.00 2.00 2.00 Library Clerk 10.00 10.00 10.00 10.00 10.00 FULL-TIME 0.00 0.00 0.00 1.00 1.00 Librarian 3.00 3.00 3.00 2.00 2.00 Librarian Assistants 6.00 6.00 6.00 7.00 7.00 Library Aide 3.00 3.00 3.00 0.00 0.00 Library Page 12.00 12.00 12.00 10.00 10.00 PART TIME 1/2 CENT ECONOMIC DEVELOPMENT 0.50 0.50 0.50 1.00 1.00 Director of Eco. Development 0.50 0.50 0.50 1.00 1.00 FULL TIME CRIME CONTROL AND PREVENTION DISTRICT 1.00 1.00 1.00 1.00 1.00 Assistant Police Chief 18.00 18.00 18.00 16.00 16.00 Senior Police Officer/Police Officer 19.00 19.00 19.00 17.00 17.00 FULL TIME 300 FY 07-08 FY 08-09 FY 08-09 FY 09-10 FY 09-10 ACTUAL BUDGETED ESTIMATED AUTHORIZED FUNDED JOB TITLE UTILITY BILLING 1.00 1.00 1.00 1.00 1.00 Billing Manager 1.00 1.00 1.00 1.00 1.00 Office Tech 3.00 3.00 3.00 3.00 3.00 Utility Billing Clerk 5.00 5.00 5.00 5.00 5.00 FULL TIME 1.00 1.00 1.00 1.00 1.00 Clerk I 1.00 1.00 1.00 1.00 1.00 PART TIME RECYCLING 1.00 1.00 1.00 0.00 0.00 Administrative Secretary 1.00 1.00 1.00 0.00 0.00 FULL TIME GEOGRAPHIC INFORMATION SYSTEMS 1.00 1.00 1.00 1.00 1.00 GIS Manager 0.50 0.50 0.50 0.50 0.50 Information Services Manager 2.50 2.50 2.50 2.50 2.50 Computer Support Specialist 4.00 4.00 4.00 4.00 4.00 FULL TIME ENGINEERING 0.50 0.50 0.50 0.50 0.50 City Engineer 0.25 0.25 0.25 0.25 0.25 Public Works Manager 1.50 1.50 1.00 1.00 1.00 Senior Civil Engineer 1.00 1.00 1.00 1.00 1.00 Engineering Technician 2.00 2.00 2.00 2.00 1.00 Inspector 0.50 0.50 0.50 0.50 0.50 Administrative Secretary 5.75 5.75 5.25 5.25 4.25 FULL TIME WATER PRODUCTION 1.00 1.00 1.00 1.00 1.00 Dir. of Public Works 0.50 0.50 0.50 0.50 0.50 Deputy City Manager 0.25 0.25 0.25 0.25 0.25 Public Works Manager 1.00 1.00 1.00 1.00 1.00 Public Works Superintendent 1.00 1.00 1.00 1.00 1.00 Foreman 3.00 3.00 3.00 3.00 3.00 Field Techs 6.75 6.75 6.75 6.75 6.75 FULL TIME 2.00 2.00 2.00 2.00 0.00 Field Techs 2.00 2.00 2.00 2.00 0.00 PART TIME WATER DISTRIBUTION 0.25 0.25 0.25 0.25 0.25 Public Works Manager 1.00 1.00 1.00 1.00 1.00 Foreman 0.00 0.00 0.00 1.00 1.00 Leadman 8.00 8.00 8.00 7.00 7.00 Field Techs 9.25 9.25 9.25 9.25 9.25 FULL TIME 2.00 2.00 2.00 2.00 0.00 Field Techs 2.00 2.00 2.00 2.00 0.00 PART TIME WASTEWATER TREATMENT 1.00 1.00 1.00 1.00 1.00 Water Utilities Superintendent 1.00 1.00 1.00 1.00 1.00 Foreman 0.00 0.00 0.00 1.00 1.00 Leadman 0.00 0.00 0.00 1.00 1.00 Heavy Equipment Operator 6.00 6.00 6.00 4.00 4.00 Field Techs 8.00 8.00 8.00 8.00 8.00 FULL TIME 3.00 3.00 3.00 3.00 0.00 Field Techs 3.00 3.00 3.00 3.00 0.00 PART TIME METER READING 1.00 1.00 1.00 1.00 1.00 Field Techs 1.00 1.00 1.00 1.00 1.00 FULL TIME 301 FY 07-08 FY 08-09 FY 08-09 FY 09-10 FY 09-10 ACTUAL BUDGETED ESTIMATED AUTHORIZED FUNDED JOB TITLE NON-DEPARTMENTAL - WATER 0.50 0.50 0.50 0.50 0.50 City Manager 0.50 0.50 0.50 0.50 0.50 Director of Finance 0.25 0.25 0.25 0.00 0.00 Director of Eco. Development 0.50 0.50 0.50 0.50 0.50 Asst. Finance Director 0.00 0.00 0.50 0.50 0.50 City Planner 0.50 0.50 0.50 0.50 0.50 Purchasing Manager 0.00 0.00 0.00 0.50 0.50 Internal Auditor 1.50 1.50 1.50 1.50 1.50 Accountant 1.00 1.00 1.00 0.33 0.33 Communications/Marketing MGR. 0.50 0.50 0.50 1.50 1.50 Office Tech 0.50 0.50 0.50 0.50 0.50 Purchasing Clerk 0.00 0.00 0.00 0.50 0.50 Web Designer 1.00 1.00 1.00 1.00 1.00 Facilities Attendant 1.00 1.00 1.00 0.50 0.50 Executive Secretary 1.50 1.50 1.50 1.50 1.50 Admin. Secretary/Assistant 0.00 0.00 0.00 0.50 0.50 Receptionist 9.25 9.25 9.75 10.83 10.83 FULL TIME 1.00 1.00 1.00 1.00 0.00 Admin. Intern 1.00 1.00 1.00 1.00 0.00 PART TIME SERVICE CENTER 1.00 1.00 1.00 1.00 1.00 Fleet & Facilities Administrator 4.00 4.00 4.00 4.00 4.00 Mechanics 1.00 1.00 1.00 1.00 1.00 Fleet & Facilities Coordinator 6.00 6.00 6.00 6.00 6.00 FULL TIME DRAINAGE 0.25 0.25 0.25 0.25 0.25 Public Works Manager 0.00 0.00 0.00 1.00 1.00 Leadman 2.00 2.00 2.00 1.00 1.00 Field Tech 2.25 2.25 2.25 2.25 2.25 FULL TIME RECREATION CLASSES 0.34 0.34 0.34 0.34 0.34 Field Tech 0.34 0.34 0.34 0.34 0.34 FULL TIME 3.00 3.00 3.00 3.00 3.00 Building Attendant 3.00 3.00 3.00 3.00 3.00 PART TIME NON-DEPARTMENTAL - GOLF 0.25 0.25 0.25 0.25 0.25 Accountant I 1.00 1.00 1.00 1.00 1.00 General Manager of Golf 1.25 1.25 1.25 1.25 1.25 FULL TIME GOLF COURSE MAINTENANCE 1.00 1.00 1.00 1.00 1.00 Golf Course Superintendent 1.00 1.00 1.00 1.00 1.00 Asst. Golf Superintendent 0.00 1.00 1.00 1.00 1.00 Field Tech 1.00 1.00 1.00 1.00 1.00 Mechanic 3.00 4.00 4.00 4.00 4.00 FULL TIME 22.00 21.00 21.00 21.00 21.00 Greens keeper 22.00 21.00 21.00 21.00 21.00 PART TIME GOLF PRO SHOP 1.00 1.00 1.00 1.00 1.00 Head Golf Professional 3.00 3.00 3.00 3.00 1.00 Assistant Golf Pro 0.50 0.50 0.50 0.50 0.50 Secretary 4.50 4.50 4.50 4.50 2.50 FULL TIME 2.00 2.00 2.00 2.00 2.00 Shop Help 2.00 2.00 2.00 2.00 2.00 PART TIME 302 FY 07-08 FY 08-09 FY 08-09 FY 09-10 FY 09-10 ACTUAL BUDGETED ESTIMATED AUTHORIZED FUNDED JOB TITLE GOLF FOOD AND BEVERAGE - RAVEN'S GRILL 1.00 1.00 1.00 1.00 1.00 Food & Beverage Manager 1.00 1.00 1.00 1.00 1.00 Kitchen Manager/Chef 1.00 1.00 1.00 1.00 1.00 Kitchen Coordinator 1.00 2.00 2.00 2.00 2.00 Asst Food and Beverage Mgr. 4.00 5.00 5.00 5.00 5.00 FULL TIME 2.00 2.00 2.00 2.00 2.00 Head Cook 2.00 2.00 2.00 2.00 2.00 Asst. Cook 2.00 2.00 2.00 2.00 2.00 Dishwasher 5.00 5.00 5.00 5.00 5.00 Wait Staff 3.00 3.00 3.00 3.00 3.00 Beverage/Cart Staff 1.00 1.00 1.00 1.00 1.00 Starter Help 1.00 1.00 1.00 1.00 1.00 Receptionist 1.00 0.00 0.00 0.00 0.00 Temp Help 17.00 16.00 16.00 16.00 16.00 PART TIME GOLF CONFERNCE CENTRE 1.00 1.00 1.00 1.00 0.00 Conference Center Lead 1.00 1.00 1.00 1.00 1.00 Conference Centre Coordinator 0.50 0.50 0.50 0.50 0.50 Secretary 2.50 2.50 2.50 2.50 1.50 FULL TIME 3.00 3.00 3.00 3.00 3.00 Custodian 6.00 6.00 6.00 6.00 6.00 Banquet Wait staff 3.00 3.00 3.00 3.00 3.00 Banquet Bartenders 1.00 1.00 1.00 1.00 1.00 Banquet Chef 13.00 13.00 13.00 13.00 13.00 PART TIME GOLF CART OPERATIONS 5.00 5.00 5.00 5.00 5.00 Cart & Driving Range Attendants 5.00 5.00 5.00 5.00 5.00 PART TIME TEXAS STAR SPORTS COMPLEX 0.50 0.50 0.50 0.50 0.50 General Manager 1.00 1.00 1.00 1.00 1.00 Leadman 0.66 0.66 0.66 0.66 0.66 Field Tech 1.00 1.00 1.00 1.00 1.00 Softball World Supervisor 3.16 3.16 3.16 3.16 3.16 FULL TIME 1.00 1.00 1.00 1.00 1.00 Concession Manager 5.00 5.00 5.00 5.00 5.00 Gate Attendant/Cashier 11.00 11.00 11.00 11.00 11.00 Concession Attendant 9.00 9.00 9.00 9.00 9.00 Batting Cage Attendants 26.00 26.00 26.00 26.00 26.00 PART TIME HEALTH INSURANCE 1.00 1.00 1.00 1.00 1.00 Human Resources/Benefits Tech 1.00 1.00 1.00 1.00 1.00 FULL TIME WORKER'S COMP/RISK MANAGEMENT 0.50 0.50 0.50 0.50 0.50 Human Resource/Risk Admin 0.50 0.50 0.50 0.50 0.50 FULL TIME 303 FISCAL YEAR ENDING SEPTEMBER 30, 2009 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 (“GASB”). 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 maintained is consistent with legal and managerial requirements. Funds are divided into two types: governmental and proprietary fund types. Governmental funds are those through which most governmental functions of the city are financed. Proprietary funds operate in a manner similar to private business enterprise. b) Governmental fund types 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. Governmental 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 both “measurable and available”). “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to pay liabilities of 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 susceptible to accrual. License and permits, charges for service, fines and forfeitures, and miscellaneous revenues are recorded as revenues when received because generally they are not measurable until that time. Investment earnings are recorded as earned since they are both measurable and available. Expenditures are recognized when the related fund liability is incurred. However, debt service expenditures as well as expenditures related to compensated absences are recorded only when payment is due. 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. Encumbrances lapse at fiscal year end. d) Proprietary funds operate in a manner similar to private business and include enterprise funds and internal service funds. 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 the full accrual method, revenues are recorded when earned and expenses are recorded at the time the associated liabilities occur. Net assets are presented as Invested in capital assets – net of related debt, Restricted, and Unrestricted. The accounting objectives are determinations of net income, financial position, and cash flow. Proprietary fund 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 project-length budgets. Using these principles, 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 capital assets is not recognized in proprietary fund budgets. All annual appropriations lapse at fiscal year end. 3) Under GASB 34, the city will continue utilizing the accounting and budgeting processes as described in paragraphs 1 and 2 of this section for individual fund statements. However, because GASB 34 mandates the flow of economic resources measurement focus and accrual basis of accounting for government-wide reporting, eliminating entries and 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 level to government-wide reconciliation as much as possible. When appropriate, individual funds will be examined to determine if 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. 304 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 & WASTEWATER 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 & Wastewater 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 Wastewater, 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 this provides fleet maintenance service to all City Departments. Receives funds from water and Wastewater 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 Π Π 305 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. TEXAS STAR SPORTS COMPLEX (TSSC) To account for revenues for Youth and Adult Sports activity at Softball World and the Parks at Texas Star, as well as for bond revenues. Revenues generated from tournaments, recreational league fees, pro shop sales, concessions, 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 Π Π Π Π Π 306 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. 307 Capital: Any major non-recurring expenditure or expenditure for facilities, including additions 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. CCPD: Acronym for the Crime Control and Prevention District, which is special district funded by a ¼¢ sales and use tax which is legally restricted to police department operations as approved by the Crime Control and Prevention Board. 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. D/FW: Acronym for the Dallas and Fort Worth. EDC: Acronym for the Euless Development Corporation, a component unit of the City. This Corporation is funded by a ½¢ sales and use tax that is legally restricted to library, parks, and economic development projects, and the debt associated with each. 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. 308 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. Fixed Assets: Assets of a long-term character, which are intended to continue to be held or used, such as land, buildings, and 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, Colleyville, 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. 309 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. 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 the 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. 310 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. 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 in order 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. TSSC: Acronym for the Texas Star Sports Complex which is used to account for the revenues and expenditures of both Softball World and the Parks at Texas Star enterprise operations. 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. 311 APPENDIX “B” 312 313 314 315 316 317 318 319 APPENDIX “C” MULTI-YEAR FINANCIAL PLAN INTRODUCTION The City of Euless Five-Year Plan is presented for your review. Major funds will show the estimated beginning fund balances, estimated revenues and expenses, and ending fund balances. Staffing variances, estimated tax rates, and estimated water and wastewater rates are also presented. This presentation includes operations and capital items that are recommended for FY2010 and the impact of recommended major capital projects through FY2014. Due to the volume of decisions included in the general fund and the water and wastewater fund, separate executive summaries have been provided that highlight significant assumptions. Supplemental and capital requests for all major funds were submitted by the directors. Only a limited number of requests have been included in the plan as recommended and funded. The remaining items are shown for informational purposes only and would only be funded if excess fund balance becomes available. Capital items recommended and funded have been included in the Proposed Capital section of each fund’s presentation. Supplemental programs recommended and funded have been included in the Proposed Supplemental section of each fund’s presentation. Minimum required reserve levels and designated reserves are reflected and must be maintained as required by the City’s fiscal policies. General Fund Revenue increases are projected at conservative growth levels. Property tax valuations are projected at 4% growth each year. Most revenue items are projected at either a 2% growth factor or remain flat. Sales tax is projected to grow approximately 5% per year in FY11 and FY12 based on an anticipated economic recovery and 4% thereafter. Baseline expenditures have been held to current levels except for pay plan adjustments, health insurance increases, street overlay, and changes in depreciation. FY2009-10 recommended supplemental programs include the addition of a full- time apartment inspector to assist code services with the implementation of the enhanced inspection program. In future fiscal years, as funding becomes available frozen positions are reinstated. In addition, FY2011 includes funding to staff the new senior citizen center. 320 Recommended capital programs for FY2009-10 include replacing city computers and minor equipment throughout the city, continued funding for the Euless Revitalization program, radio replacement program and street overlay. Additional capital funding is proposed in future years to continue the replacement of city computers and firefighting equipment. General Obligation Debt Service The debt component of the tax rate includes debt service requirements for all general debt currently outstanding. Under current assumptions, the city would propose to issue $1,852,000 in FY2012-13 for renovations to the animal shelter and the development and engineering building. This debt would be paid by the car rental fund until current debt levels drop in FY2016-17. Equipment Replacement Fund The equipment replacement fund assumes a depreciation rate of 55% each year. It includes equipment purchases based on the current replacement schedule. Following the year of purchase, equipment and vehicle purchases are added to the depreciation charge in order to insure that proper funds will be available for the next scheduled replacement. Half Cent Sales Tax Fund The Half Cent Sales Tax operating budget includes a salary package, health insurance increases, and transfers to CIP for proposed capital projects. Proposed capital includes recommended park projects identified in the Capital Improvements Program for years 2011-2014. Crime Control and Prevention District The Crime Control and Prevention District fund includes a salary package, health insurance increases, and continuation of existing programs. No other changes are proposed. Short-Term Motor Vehicle Tax Fund Short-term Motor Vehicle Tax revenue has been budgeted at $12,000,000 beginning in FY2010-11. Two-thirds of this revenue is shared with Dallas and Fort Worth. This fund also includes transfers to support general fund operations and debt service, as well as a proposal to cash flow several major capital projects. In addition to the projects included in the FY2009-10 budget, funding has been 321 proposed for future phases of the Midway Park Family Life Center, several street projects, and a fire training facility. This plan maintains the recommended minimum reserve in the short-term motor vehicle fund of $2,000,000 to offset any future economic changes. Water and Wastewater Fund This fund includes a 1.5% to 2% growth in water and wastewater revenue. FY2009-10 includes rate increases for both water and wastewater based on anticipated cost increases from Trinity River Authority for water purchases and wastewater treatment. Changes in the baseline include pay plan adjustments, health insurance increases, and changes in depreciation expense. Future projected rate increases are shown based on estimated TRA and city costs. The operating budget includes funding to continue the annual water and wastewater infrastructure improvements. Water and Wastewater Debt Service Fund Debt service transfers are based on current debt outstanding. Debt service payments for the water tank debt and related transmission lines will be paid from impact fees for the life of the bonds. This project was identified in the water impact fee master plan. No debt issues are currently planned from the water and wastewater fund. Service Center Fund The only increases in the Service Center fund are for pay plan adjustments, health insurance costs and changes in depreciation charges. Transfers from the water and wastewater fund have increased accordingly. Drainage Fund The Drainage Utility fund does not include any changes in the baseline other than the pay plan, health insurance, and depreciation. The current debt of this fund will be paid in full at the end of FY2009-10. Therefore, this plan includes a projected bond sale in FY2011 to fund the drainage improvements along Hurricane Creek. An additional bond sale is proposed in FY2012 to fund the city’s expected participation in the drainage improvements along Boyd Branch. These proposed bond sales would require a 50¢ rate increase in FY2012 and 75¢ in FY2013. 322 Golf Course Fund The golf course fund includes increases in revenues that are directly attributed to the number of rounds projected, expected increases in food and beverage, and conference centre bookings. Expenses are projected to increase in revenue producing departments as a result of increased rounds, pay plan adjustments, fuel, utilities, and production costs for food and beverage and Pro Shop. Debt service expense is projected based on actual long-term debt commitment. The five year plan projects this fund to continue to be self-supporting. Texas Star Sports Complex Revenues at the Texas Star Sports Complex are projected to increase between 1% and 2% per year over the next five years. The revenue assumptions are centered primarily on maintaining current league participation and tournament play. Expenses are projected to increase as a result of pay plan adjustments, health insurance costs and increased umpire fees. All other operating expenses are projected to remain flat due to shortfalls in revenue projections. Debt service expense is projected based on actual long-term debt commitment. The five year plan shows that this facility will continue to be self-supporting. This multi-purpose sports complex continues to be a great asset for the city and its citizens. However, recent downward trends in the recreational economy, as well as increased local competition in this market have caused a downturn in the revenue stream for this enterprise fund. Based on the past few years, revenues are projected to increase only slightly. While these slight increases will allow the facility to operate with a marginal profit, additional funds will not be available to cover their increasing capital needs. Considering the age of this facility and necessary capital improvements during the next five years, alternative funding sources may be necessary to fund capital and/or operating items in future fiscal years. CLOSING COMMENTS This document is a plan for the future. Many things will certainly change and this document will need to be adjusted accordingly. Timing of debt sales can significantly impact the interest and sinking portion of the tax rate. The recommended multi-year plan provides for minimal increases in the tax rate, water rate, and wastewater rate, while maintaining existing service levels. Future decisions will have a significant impact on many features of this plan. 323 General Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 TAX RATE VARIABLE Tax Rate $0.4700 $0.4850 $0.4850 $0.4950 $0.4950 Tax Rate Change $0.0000 $0.0150 $0.0000 $0.0100 $0.0000 Assessed Value Increase/$100 26,463,708$ 27,522,256$ 28,623,147$ 29,768,072$ 30,958,795$ Amount generated by 1¢ 259,344$ 269,718$ 280,507$ 291,727$ 303,396$ Transfer from Car Rental 745,000$ 745,000$ 745,000$ 850,000$ 850,000$ Tax Rate Equivalent - Car Rental Transfer 0.028726 0.027621 0.026559 0.029137 0.028016 EXPENDITURES Departmental Expenditures 29,846,123$ 29,961,067$ 31,202,858$ 32,236,450$ 33,255,069$ Street Overlay -$ 300,000$ 300,000$ 300,000$ 300,000$ Increase in Insurance Contribution -$ 149,780$ 71,898$ 72,162$ 75,442$ Salary Package -$ 850,000$ 892,500$ 937,125$ 983,981$ Capital Expenses 713,787$ -$ -$ -$ -$ Total Expenditures 30,559,910$ 31,260,847$ 32,467,256$ 33,545,737$ 34,614,492$ PROPOSED SUPPLEMENTAL Apartment Inspector 60,000$ -$ -$ -$ -$ Proposed Supplemental 60,000$ -$ -$ -$ -$ PROPOSED CAPITAL Other (See Capital Request)518,685$ -$ -$ -$ -$ Street Overlay 300,000$ -$ -$ -$ -$ IS Equipment 217,750$ 100,000$ 150,000$ 200,000$ 300,000$ Fire Equipment 10,000$ 11,025$ 5,011$ 35,000$ -$ Proposed Capital 1,046,435$ 111,025$ 155,011$ 235,000$ 300,000$ STAFFING VARIABLE Full-time Positions 269.84 271.34 272.34 273.34 273.34 Part-time Positions 51.00 55.00 55.00 55.00 55.00 324 General Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 7,195,352 5,452,558 5,463,315 5,358,522 5,549,682 REVENUES Ad valorem taxes (1)9,325,488 9,940,390 10,458,232 11,234,834 11,812,041 Delinqent taxes 78,000 79,560 81,151 82,774 84,430 Penalties 81,000 82,620 84,272 85,958 87,677 Sales taxes 8,725,658 9,161,941 9,620,038 9,908,639 10,205,898 Mixed Beverage 82,000 83,640 85,313 87,019 88,759 Franchise taxes 4,097,587 4,252,316 4,377,772 4,515,752 4,639,974 Fines and fees 4,134,550 4,258,587 4,343,758 4,430,633 4,519,246 Licenses and permits 849,065 849,065 674,065 674,065 674,065 Interest Income 142,500 225,000 300,000 300,000 300,000 Grants 343,874 354,190 364,816 375,760 387,033 Tower Lease 268,000 273,360 278,827 284,404 290,092 Transfers from car rental 745,000 745,000 745,000 850,000 850,000 Transfer from other funds 936,379 960,222 985,156 1,020,603 1,040,243 Miscellaneous 114,450 116,739 119,074 121,455 123,884 Total Revenues 29,923,551 31,382,629 32,517,474 33,971,897 35,103,343 EXPENSES Administration (2,757,405) (2,757,405) (2,757,405) (2,757,405) (2,757,405) Finance & Administrative Services (1,194,892) (1,194,892) (1,194,892) (1,194,892) (1,194,892) Police Protection (9,804,058) (9,854,058) (10,047,012) (10,047,012) (10,047,012) Fire Protection (7,406,805) (7,406,805) (7,406,805) (7,406,805) (7,406,805) Planning & Development (1,089,960) (1,089,960) (1,089,960) (1,089,960) (1,089,960) Community Services (2,169,532) (2,225,532) (2,225,532) (2,285,532) (2,285,532) Public Works (1,385,540) (1,385,540) (1,425,540) (1,425,540) (1,425,540) Non-Departmental - Operating (4,037,951)(5,346,655) (6,320,110) (7,338,591) (8,407,346) Operating Expenses (29,846,143) (31,260,847) (32,467,256) (33,545,737) (34,614,492) Capital Expenses (713,767)0000 Total Expenses (30,559,910) (31,260,847) (32,467,256) (33,545,737) (34,614,492) Designated Reserves (206,125)(100,000)0 0 0 Recommended Reserves per Policy (4,916,078) (5,138,769) (5,337,083) (5,514,368) (5,690,053) Available for Supplemental 77,408 121,782 50,218 426,160 488,851 Proposed Supplemental (60,000)0000 Remaining Supplemental 17,408 121,782 50,218 426,160 488,851 Additional Available for Capital 1,359,382 213,789 126,232 (155,846) (140,371) Total Available for Capital 1,376,790 335,571 176,450 270,314 348,480 Proposed Capital(2)(1,046,435)(111,025)(155,011)(235,000)(300,000) Remaining Funds Available 330,355 224,546 21,439 35,314 48,480 ENDING FUND BALANCE 5,452,558 5,463,315 5,358,522 5,549,682 5,738,533 Tax Rate Variable Assessed Taxable Value/$100 26,463,708 27,522,256 28,623,146 29,768,072 30,958,795 Amount generated by 1¢ tax 259,344 269,718 280,507 291,727 303,396 I&S Rate 0.109209 0.116453 0.112167 0.109885 0.105673 General Fund 0.360791 0.368547 0.372833 0.385115 0.389327 Total Tax Rate 0.470000 0.485000 0.485000 0.495000 0.495000 Rollback I&S 0.109209 0.116453 0.112167 0.109885 0.105673 Rollback M&O 0.412559 0.379995 0.387845 0.392099 0.404663 Total Rollback Rate 0.521768 0.496448 0.500011 0.501984 0.510335 M&O Rollback Amount 10,395,482 9,957,949 10,570,202 11,113,582 11,928,481 Tax Rate Equiv - Motor Vehicle Tax 0.028726 0.027621 0.026559 0.029137 0.028016 Staffing Variable Full-time positions(3)269.84 271.34 272.34 273.34 273.34 Part time positions 51.00 55.00 55.00 55.00 55.00 (2) Proposed Capital will only be funded if excess reserves are available. (3) Added back funding for frozen positions in future years. (1) Collection Rate for M&O is 98.00% Note: Non-departmental operating includes street overlay - $300,000, salary plan, Increase in city's insurance contribution & increase in equipment depreciation. 325 GENERAL FUND FIVE YEAR PLAN REVENUE ASSUMPTIONS Revenue Source Assumptions Property Taxes Projections are based on 4% increase in assessed value. Prior Year Taxes Projected average growth of 2%. Penalties & Interest Projected average growth of 2%. Sales Tax Based on 5 % growth in FY11 and FY12 due to projected recovery and 4% growth thereafter. Additional Sales Tax Based on 25% of projected sales tax revenues. Franchise Fees Projections based on average growth of 2%. Fines & Fees Projected average growth of 3%. Licenses & Permits Projected to remain flat in FY11 and to drop in future years. Interest Income Projected interest rates between 2% to 3%. Miscellaneous Projected average growth of 2%. Police Program Reimbursements Projected average growth of 3% based on pay plan adjustments. Betterment Contributions Projected to remain flat. Transfers Transfers from the enterprise funds are based on 5% of projected revenues. The car rental transfer is based on general fund requirements for capital and supplemental needs. 326 General Obligation Debt Service Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 792,386 394,377 349,377 304,377 309,377 REVENUES Ad valorem taxes 2,751,800 3,051,696 3,056,953 3,114,576 3,114,977 Delinquent taxes 25,000 40,000 40,000 40,000 40,000 Penalties 20,000 20,000 20,000 20,000 20,000 Interest Income 7,000 45,000 45,000 45,000 45,000 Transfer from Car Rental 195,149 199,142 196,903 200,182 360,006 Total Revenues 2,998,949 3,355,838 3,358,856 3,419,758 3,579,983 EXPENSES Principal (2,115,000) (2,200,000) (2,290,000) (2,395,000) (2,555,000) Interest (1,278,958) (1,197,838) (1,110,856) (1,016,758) (1,016,983) Bank Charges (3,000) (3,000) (3,000) (3,000) (3,000) Total Expenses (3,396,958) (3,400,838) (3,403,856) (3,414,758) (3,574,983) Recommended Reserves per Policy (283,080) (283,403) (283,655) (284,563) (297,915) ENDING FUND BALANCE 394,377 349,377 304,377 309,377 314,377 Tax Rate Variable Assessed Taxable Value/$100 25,197,564 26,205,467 27,253,685 28,343,833 29,477,586 Amount generated by 1¢ tax 251,976 262,055 272,537 283,438 294,776 I&S Rate 0.109209 0.116453 0.112167 0.109885 0.105673 General Fund 0.360791 0.368547 0.372833 0.385115 0.389327 Total Tax Rate 0.470000 0.485000 0.485000 0.495000 0.495000 Rollback I&S 0.109209 0.116453 0.112167 0.109885 0.105673 Rollback M&O 0.412559 0.379995 0.387845 0.392099 0.404663 Total Rollback Rate 0.521768 0.496448 0.500011 0.501984 0.510335 M&O Rollback Amount 10,395,482 9,957,949 10,570,202 11,113,582 11,928,481 Tax Rate Equiv - Motor Vehicle Tax 0.007745 0.007599 0.007225 0.007063 0.012213 Debt Issuance Variable: Beginning debt outstanding** 29,680,000 27,565,000 25,365,000 23,075,000 22,532,000 Principal retired (2,115,000) (2,200,000) (2,290,000) (2,395,000) (2,555,000) Principal Issued 0 0 0 1,852,000 0 Ending debt outstanding 27,565,000 25,365,000 23,075,000 22,532,000 19,977,000 ** Excludes debt service on Dallas StarsCenter. 327 Half Cent Sales Tax Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 757,945 653,254 688,085 1,076,882 1,257,921 REVENUES Sales taxes 3,490,264 3,664,776 3,848,015 3,963,456 4,082,359 Interest Income 5,000 12,000 18,000 18,000 18,000 Transfer from EDC Reserve 2,500 18,000 27,000 27,000 27,000 Total Revenues 3,497,764 3,694,776 3,893,015 4,008,456 4,127,359 EXPENSES Parks (797,828) (842,828) (842,828) (842,828) (842,828) Library (922,481) (922,481) (922,481) (922,481) (922,481) Economic Development (285,683) (289,173) (292,838) (295,147) (297,525) Debt Service (928,938) (940,512) (935,498) (934,490) (940,998) Non-Departmental - Operating (415,705) (464,951) (510,573) (557,431) (605,763) Operating Expenses (3,350,635) (3,459,945) (3,504,218) (3,552,377) (3,609,595) Capital Expenses (146,320) Total Expenses (3,496,955) (3,459,945) (3,504,218) (3,552,377) (3,609,595) Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 147,129 234,831 388,797 456,079 517,764 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 147,129 234,831 388,797 456,079 517,764 Additonal Available for Capital 111,625 153,254 188,085 576,882 757,921 Total Available for Capital 258,754 388,085 576,882 1,032,961 1,275,685 Proposed Capital: Trail Enhancements/Lighting (50,000) Park Amenities Upgrades (150,000) Blessing Branch (275,040) Shade Structures (18,000) Part-time Security Guard (16,500) Part-time Consultant (36,000) Refurbish Bldg 1100 Westpark Way (35,000) Proposed Capital (105,500) (200,000)0 (275,040)0 Remaining Funds Available 153,254 188,085 576,882 757,921 1,275,685 ENDING FUND BALANCE 653,254 688,085 1,076,882 1,257,921 1,775,685 Staffing Variable: Full-time positions 16.25 16.75 16.75 16.75 16.75 Part time positions 10.00 10.00 10.00 10.00 10.00 328 Crime Control & Prevention District Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 349,939 302,091 311,182 348,605 375,606 REVENUES Sales taxes 1,720,565 1,832,388 1,924,008 1,981,728 2,041,180 Interest Income 1,500 6,000 9,000 9,000 9,000 Total Revenues 1,722,065 1,838,388 1,933,008 1,990,728 2,050,180 EXPENSES Police Protection (1,719,913) (1,829,297) (1,895,585) (1,963,727) (2,033,983) Capital Expenses Total Expenses (1,719,913) (1,829,297) (1,895,585) (1,963,727) (2,033,983) Recommended Reserves per Policy (282,725) (300,706) (311,603) (322,804) (334,353) Available for Supplemental 2,152 9,091 37,423 27,001 16,197 Proposed Supplemental 0 0000 Remaining Supplemental 2,152 9,091 37,423 27,001 16,197 Additional Available for Capital 71,518 1,385 (421) 25,800 41,252 Total Available for Capital 73,670 10,476 37,002 52,801 57,449 Proposed Capital (50,000)0000 Remaining Funds Available 23,670 10,476 37,002 52,801 57,449 ENDING FUND BALANCE 302,091 311,182 348,605 375,606 391,803 Staffing Variable: Full-time positions 17.0 17.0 17.0 17.0 17.0 Part time positions 0.0 0.0 0.0 0.0 0.0 329 Short-Term Motor Vehicle Tax Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 4,210,089 5,942,002 6,362,360 8,786,457 7,250,775 REVENUES Motor Vehicle Tax 11,700,000 11,700,000 11,700,000 11,700,000 11,700,000 Interest Income 100,000 100,000 150,000 150,000 150,000 Transfers 00000 Total Revenues 11,800,000 11,800,000 11,850,000 11,850,000 11,850,000 EXPENSES DFW Rebate (7,800,000) (7,800,000)(7,800,000) (7,800,000) (7,800,000) Transfer to Debt Service (195,149) (199,142) (196,903) (200,182) (360,006) Transfer to General Fund (745,000) (745,000) (745,000) (850,000) (850,000) Total Expenses (8,740,149) (8,744,142) (8,741,903) (8,850,182) (9,010,006) Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000)(2,000,000) (2,000,000) Available for Supplemental 3,059,851 3,055,858 3,108,097 2,999,818 2,839,994 Additional Available for Capital 2,210,089 3,942,002 4,362,360 6,786,457 5,250,775 Total Available for Capital 5,269,940 6,997,860 7,470,457 9,786,275 8,090,769 Proposed Capital: Midway Park Family Life Center (775,000) (317,500)(2,742,500) Fire Training Facility (1,793,000) Planning Consultant (100,000) Streets CIP (452,938) (2,318,000) (684,000)(1,289,000) Proposed Capital (1,327,938) (2,635,500) (684,000) (4,535,500) (1,289,000) Remaining Funds Available 3,942,002 4,362,360 6,786,457 5,250,775 6,801,769 ENDING FUND BALANCE 5,942,002 6,362,360 8,786,457 7,250,775 8,801,769 330 Water and Wastewater Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 RATES Water Base Rate $7.75 $7.75 $7.75 $7.75 $7.75 Water Consumption Avg. Rate $3.43 $3.54 $3.57 $3.61 $3.65 Wastewater Base Rate $6.00 $6.00 $6.00 $6.00 $6.00 Wastewater Consumption Rate $2.53 $2.62 $2.64 $2.67 $2.71 EXPENDITURES Departmental Expenditures 13,924,303$ 14,089,764$ 14,427,896$ 14,806,011$ 15,071,886$ Salary Package -$ 125,000$ 131,250$ 137,813$ 144,703$ Transfer to Capital 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ 1,000,000$ Transfer to General Fund 1,802,758$ 1,851,043$ 1,887,062$ 1,923,956$ 1,963,235$ Transfer to Service Center 1,129,145$ 1,148,305$ 1,166,526$ 1,185,576$ 1,205,567$ Transfer to Debt Service 169,760$ 171,360$ 167,760$ 169,160$ 170,265$ Non-Department - One Time 121,751$ -$ -$ -$ -$ Total Expenditures 18,147,717$ 18,385,472$ 18,780,494$ 19,222,515$ 19,555,656$ PROPOSED SUPPLEMENTAL Proposed Supplemental -$ -$ -$ -$ -$ PROPOSED CAPITAL Certified Postal Coding 4,800$ -$ -$ -$ -$ Computer Hardware/Software 79,250$ 200,000$ 150,000$ 100,000$ -$ Hydra Storz -Phase II 30,000$ -$ -$ -$ -$ Transfer to CIP 220,000$ -$ -$ -$ -$ Proposed Capital 334,050$ 200,000$ 150,000$ 100,000$ -$ STAFFING VARIABLE Full-time Positions 49.08 49.08 49.08 49.08 49.08 Part-time Positions 1.00 1.00 1.00 1.00 1.00 331 Water and Wastewater Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 4,624,607 4,170,422 4,095,383 4,035,507 3,952,555 REVENUES Water Service 10,828,945 11,264,827 11,454,860 11,673,621 11,895,610 Wastewater Service 5,874,137 6,108,909 6,204,701 6,319,324 6,453,319 Sanitation Service 160,000 165,600 171,396 177,395 183,604 Sale of New Meter/Reconnect 183,000 189,405 196,034 202,895 209,997 Inspection Fees 50,000 75,000 75,000 75,000 75,000 Penalties/Miscellaneous 301,500 312,053 322,974 334,278 345,978 Interest Income 76,000 80,000 120,000 120,000 120,000 Initiation & Transfer Fees 34,000 35,190 36,422 37,696 39,016 Recycling Fees 270,000 279,450 289,231 299,354 309,831 TRA Rebates 250,000 - - - - Total Revenues 18,027,582 18,510,433 18,870,618 19,239,563 19,632,355 EXPENSES Utility Billing (415,914) (415,914) (415,914) (415,914) (415,914) Recycling (41,300) (41,300) (41,300) (41,300) (41,300) Geographic Information Sys.(429,079) (429,079) (429,079) (429,079) (429,079) City Engineer (439,148) (439,148) (439,148) (439,148) (439,148) W ater Production (6,480,161) (6,630,197) (6,762,616) (6,920,675) (7,081,571) Water Distribution (656,409) (656,409) (656,409) (656,409) (656,409) Wastewater Treatment (2,871,482) (2,973,918) (3,040,765) (3,115,690) (3,213,078) Meter Reading (52,563) (52,563) (52,563) (52,563) (52,563) Transfer to W&WW CIP (1,000,000) (1,000,000) (1,000,000) (1,000,000) (1,000,000) Transfer To General Fund (1,802,758) (1,851,043) (1,887,062) (1,923,956) (1,963,235) Transfer to Service Center (1,129,145) (1,148,305) (1,166,526) (1,185,576) (1,205,567) Transfer to W&WW Debt (169,760) (171,360) (167,760) (169,160) (170,265) Transfer to Rate Stabilization (115,000) - - - - Non-Departmental - Operating (2,423,247) (2,576,235) (2,721,352) (2,873,045) (2,887,528) Operating Expenses (18,025,966) (18,385,472) (18,780,494) (19,222,515) (19,555,656) Capital Expenses (121,751) - - - - Total Expenses (18,147,717) (18,385,472) (18,780,494) (19,222,515) (19,555,656) Recommended Reserves per Policy (3,703,966) (3,777,837) (3,859,006) (3,949,832) (4,018,286) Available for Supplemental 1,616 124,961 90,124 17,048 76,699 Proposed Supplemental - - - - - Remaining Supplemental 1,616 124,961 90,124 17,048 76,699 Additional Available for Capital 798,890 392,585 236,377 85,675 (65,730) Total Available for Capital 800,506 517,546 326,501 102,723 10,968 Proposed Capital (1)(334,050) (200,000) (150,000) (100,000) - Remaining Funds Available 466,456 317,546 176,501 2,723 10,968 ENDING FUND BALANCE 4,170,422 4,095,383 4,035,507 3,952,555 4,029,254 Rates Water Base Rate $7.75 $7.75 $7.75 $7.75 $7.75 Consumption/1,000 gallons (tiered rate avg.)$3.43 $3.54 $3.57 $3.61 $3.65 Wastewater Base Rate $6.00 $6.00 $6.00 $6.00 $6.00 90% of metered water usage $2.53 $2.62 $2.64 $2.67 $2.71 Staffing Variable Full-time positions 49.08 49.08 49.08 49.08 49.08 Part time positions 1.00 1.00 1.00 1.00 1.00 (1) Proposed Capital will only be funded if excess reserves are available. 332 WATER & WASTEWATER FUND FIVE YEAR PLAN REVENUE ASSUMPTIONS Revenue Source Assumptions Interest Income Projected interest rates between 2% and 3%. Sanitation Services Based on average growth of 3.5%. Water Service Based on average growth of 1% to 1.5% in # of accounts and volume with projected rate increase as needed. Wastewater Service Based on average growth of 1% to 1.5% in # of accounts and volume with projected rate increase as needed. Sale of New Meters Based on average growth of 3.5%. Reconnect Fees Based on average growth of 3.5%. Inspection Fees Based on engineering estimates. Miscellaneous Based on average growth of 3.5%. Penalties Based on average growth of 3.5%. Initiation & Transfer Fees Based on average growth of 3.5%. Recycling Fees Based on average growth of 3.5%. 333 Water and Wastewater Debt Service Fund/Debt Reserve Funds Multi-Year Financial Plan Base Year Year 2Year 3Year 4Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 430,720 430,720 430,720 430,720 430,720 REVENUES Transfer from W&S Operations 169,760 171,360 167,760 169,160 170,265 Transfer from Impact Fees 260,792 264,196 262,212 260,034 267,662 Total Revenues 430,552 435,556 429,972 429,194 437,927 EXPENSES Principal (255,000) (270,000) (275,000) (285,000) (305,000) Interest (173,552) (163,556) (152,972) (142,194) (130,927) Bank Charges (2,000)(2,000)(2,000)(2,000)(2,000) Total Expenses (430,552) (435,556) (429,972) (429,194) (437,927) Recommended Reserves per Policy * (363,240) (358,575) (352,807) (343,794) (339,212) ENDING FUND BALANCE 430,720 430,720 430,720 430,720 430,720 Debt Issuance Variable: Beginning debt outstanding 4,105,000 3,850,000 3,580,000 3,305,000 3,020,000 Principal retired (255,000) (270,000) (275,000) (285,000) (305,000) Ending debt outstanding 3,850,000 3,580,000 3,305,000 3,020,000 2,715,000 334 Service Center Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 215,258 215,258 215,258 215,258 215,258 REVENUES Transfer from W&S Fund 1,129,145 1,148,305 1,166,526 1,185,576 1,205,567 Total Revenues 1,129,145 1,148,305 1,166,526 1,185,576 1,205,567 EXPENSES Service Center (1,129,145) (1,148,305) (1,166,526) (1,185,576) (1,205,567) Capital Expenses Total Expenses (1,129,145) (1,148,305) (1,166,526) (1,185,576) (1,205,567) Available for Supplemental 00000 Proposed Supplemental 00000 Remaining Supplemental 00000 Additional Available for Capital 215,258 215,258 215,258 215,258 215,258 Total Available for Capital 215,258 215,258 215,258 215,258 215,258 Proposed Capital 00000 Remaining Funds Available 215,258 215,258 215,258 215,258 215,258 ENDING FUND BALANCE 215,258 215,258 215,258 215,258 215,258 Staffing Variable: Full-time positions 6.0 6.0 6.0 6.0 6.0 Part time positions 0.0 0.0 0.0 0.0 0.0 335 Drainage Utility Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 287,168 151,002 375,762 472,100 532,089 REVENUES Drainage Fees 680,000 680,000 816,000 1,156,000 1,156,000 Penalties 9,000 9,000 9,000 9,000 9,000 Interest Income 5,000 5,000 7,500 7,500 7,500 Total Revenues 694,000 694,000 832,500 1,172,500 1,172,500 EXPENSES Operating Expenses (403,970) (469,240) (475,112) (481,248) (487,686) Debt Service (226,196) (261,050) (631,263) (633,688) Total Expenses (630,166) (469,240) (736,162) (1,112,511) (1,121,374) Recommended Reserves per Policy (129,486) (96,419) (151,266) (228,598) (230,419) Available for Supplemental 63,834 224,760 96,338 59,989 51,126 Proposed Supplemental 00000 Remaining Supplemental 63,834 224,760 96,338 59,989 51,126 Additional Available for Capital 157,682 54,583 224,496 243,502 301,670 Total Available for Capital 221,516 279,343 320,834 303,491 352,796 Proposed Capital (CIP) (200,000)0000 Remaining Funds Available 21,516 279,343 320,834 303,491 352,796 ENDING FUND BALANCE 151,002 375,762 472,100 532,089 583,215 Rates Drainage Rate $2.50 $2.50 $3.00 $4.25 $4.25 Debt Issuance Variable: Beginning debt outstanding**210,000 0 3,420,000 7,330,000 7,110,000 Principal retired (210,000)(90,000) (220,000) (235,000) Principal Issued Hurricane Creek 3,420,000 Boyd Branch 4,000,000 Total Principal Issued 0 3,420,000 4,000,000 0 0 Ending debt outstanding 0 3,420,000 7,330,000 7,110,000 6,875,000 Staffing Variable: Full-time positions 2.25 2.25 2.25 2.25 2.25 Part time positions 0.0 0.0 0.0 0.0 0.0 336 Texas Star Golf Course Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 344,977 393,939 406,637 434,050 459,707 REVENUES Green Fees 1,443,000 1,480,500 1,508,750 1,537,250 1,566,000 Driving Range Fees 73,600 65,213 71,000 71,500 72,000 Cart/Club Rental Fees 430,625 440,625 461,500 464,750 468,000 Golf Course Food & Bev 390,050 396,563 408,250 420,063 432,000 Raven's Grill Food & Bev 649,705 660,938 674,500 688,188 702,000 Conference Center Food & Bev 564,190 581,116 598,549 616,506 635,001 Catering Fees 29,200 30,076 30,978 31,908 32,865 Tobacco Sales 4,700 4,700 4,700 4,700 4,700 Rental Income 132,000 135,960 140,039 144,240 148,567 Memberships/Monthly Fees 87,000 90,000 92,000 93,000 94,000 Sales of Goods 320,500 352,500 363,875 375,375 387,000 General Fund Tax Rebate/Misc 16,000 16,000 16,000 16,000 16,000 Interest 2,400 3,000 4,500 4,500 4,500 Transfer from Hotel/Motel 180,000 180,000 180,000 180,000 180,000 Total Revenues 4,322,970 4,437,189 4,554,641 4,647,978 4,742,633 EXPENDITURES Golf Course Maintenance (896,518) (914,448) (932,737) (951,392) (970,420) Golf Course Pro Shop (237,911) (287,911) (287,911) (287,911) (287,911) COGS-Pro Shop (224,350) (246,750) (254,713) (262,763) (270,900) Golf Course Food & Beverage (710,065) (724,266) (738,751) (753,526) (768,597) COGS-F&B (576,889) (589,902) (605,268) (620,912) (636,840) Conference Center (296,043) (301,964) (308,003) (314,163) (320,446) Cart/Driving Range Operations (161,529) (161,529) (161,529) (161,529) (161,529) Non-Departmental - Operating (447,012) (480,430) (510,706) (542,295) (575,444) Debt Service (607,244) (599,098) (607,643) (606,065) (603,454) Equipment Replacement (116,447) (118,194) (119,967) (121,766) (123,593) Operating Expenses (4,274,008) (4,424,491) (4,527,228) (4,622,322) (4,719,134) Capital Expenses Total Expenses (4,274,008) (4,424,491) (4,527,228) (4,622,322) (4,719,134) Minimum Reserves per Policy (878,221) (909,142) (930,252) (949,792) (969,685) Available for Supplemental 48,962 12,698 27,414 25,657 23,499 Proposed Supplemental Remaining Supplemental 48,962 12,698 27,414 25,657 23,499 Additional Available for Capital (533,244) (515,203) (523,615) (515,742) (509,978) Total Available for Capital (484,282) (489,808) (468,788) (464,428) (462,980) Proposed Capital Remaining Funds Available (484,282) (489,808) (468,788) (464,428) (462,980) ENDING FUND BALANCE 393,939 406,637 434,050 459,707 483,206 Estimated # Of Rounds 35,000 35,250 35,500 35,750 36,000 Staffing Variable: Full-time positions(1)14.25 15.25 15.25 15.25 15.25 Part time positions (Workforce)57.0 57.0 57.0 57.0 57.0 (1) Added back funding for frozen position in future years. 337 Texas Star Sports Complex Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 279,552 281,107 285,161 292,570 301,274 REVENUES Tournament Fees 200,000 203,700 207,412 211,136 214,872 Concessions 273,000 276,550 280,116 283,697 287,294 Alcohol Sales 200,000 202,000 204,020 206,060 208,121 Memberships/Leagues 420,000 428,100 436,231 444,393 452,587 Admissions 53,000 55,000 55,000 55,000 55,000 Advertising/Sponsorships 18,000 18,000 18,000 18,000 18,000 Sales of Goods 168,500 170,150 171,817 173,500 175,200 Miscellaneous/Events 6,000 6,000 6,000 6,000 6,000 Interest Income 5,000 5,000 7,000 7,000 7,000 Rental Income 18,500 18,500 18,500 18,500 18,500 Batting Cages 15,000 15,000 15,000 15,000 15,000 Elimination of PATS Transfer for Debt 00000 Total Revenues 1,377,000 1,398,000 1,419,095 1,438,286 1,457,574 EXPENSES Operations (1,212,525) (1,229,479) (1,246,148) (1,263,470) (1,281,517) Equipment Replacement (1,839) (1,867) (1,895) (1,923) (1,952) Transfer to Debt Service (161,081) (162,600) (163,644) (164,188) (169,119) Operating Expenses (1,375,445) (1,393,946) (1,411,686) (1,429,581) (1,452,588) Capital Expenses 00000 Total Expenses (1,375,445) (1,393,946) (1,411,686) (1,429,581) (1,452,588) Minimum Reserves per Policy (282,626) (286,427) (290,073) (293,750) (298,477) Available for Supplemental 1,555 4,054 7,409 8,705 4,986 Proposed Supplemental 00000 Remaining Supplemental 1,555 4,054 7,409 8,705 4,986 Additional Available for Capital (9,693) (12,002) (11,637) (7,927) (4,153) Total Available for Capital (8,138) (7,948) (4,228)777 833 Proposed Capital 00000 Remaining Funds Available (8,138) (7,948) (4,228)777 833 ENDING FUND BALANCE 281,107 285,161 292,570 301,274 306,260 Staffing Variable: Full-time positions 3.16 3.16 3.16 3.16 3.16 Part time positions 26.0 26.0 26.0 26.0 26.0 338 Health Insurance Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 3,372,242 3,385,226 3,435,226 3,510,226 3,585,226 REVENUES Premiums collected from Employees 1,076,330 1,176,641 1,210,776 1,245,945 1,282,181 City Contribution 3,311,308 3,529,924 3,632,329 3,737,834 3,846,542 OPEB Trust Transfers 399,092 400,000 400,000 400,000 400,000 Transfer from General Fund 150,000 0000 Interest Income 50,000 50,000 75,000 75,000 75,000 Total Revenues 4,986,730 5,156,565 5,318,106 5,458,779 5,603,723 EXPENSES Operating Expenses (88,056) (90,708) (93,177) (95,756) (98,463) OPEB Trust Contribution (400,000) (400,000) (400,000) (400,000) (400,000) Insurance Claims (3,477,188) (3,581,504) (3,688,949) (3,799,617) (3,913,606) RX Claims (612,304) (630,673) (649,593) (669,081) (689,154) Re-insurance Fees (249,403) (256,885) (264,592) (272,529) (280,705) Insurance Services (146,795) (146,795) (146,795) (146,795) (146,795) Total Expenses (4,973,746) (5,106,565) (5,243,106) (5,383,779) (5,528,723) Recommended Reserves per Policy (2,044,746) (2,106,088) (2,169,271) (2,234,349) (2,301,380) Available for Supplemental 12,984 50,000 75,000 75,000 75,000 Proposed Supplemental 00000 Remaining Supplemental 12,984 50,000 75,000 75,000 75,000 Additional Available for Capital 1,327,496 1,279,138 1,265,955 1,275,877 1,283,846p,,,,,,,,,, Total Available for Capital 1,340,480 1,329,138 1,340,955 1,350,877 1,358,846 Proposed Capital (CIP)00000 Remaining Funds Available 1,340,480 1,329,138 1,340,955 1,350,877 1,358,846 ENDING FUND BALANCE 3,385,226 3,435,226 3,510,226 3,585,226 3,660,226 Estimated City Contribution Per Employee Per Month $704 $750 $772 $795 $818 Staffing Variable: Full-time positions 1.00 1.00 1.00 1.00 1.00 Part time positions 0.0 0.0 0.0 0.0 0.0 339 Equipment Replacement Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2009-10 2010-11 2011-12 2012-13 2013-14 BEGINNING BALANCE 2,239,639 2,184,774 1,406,808 1,224,677 1,398,860 REVENUES Transfer - General Fund *594,936 603,860 612,918 622,112 631,443 Transfer - TSSC 1,839 1,867 1,895 1,923 1,952 Transfer - Water/Wastewater 59,742 60,638 61,548 62,471 63,408 Transfer - Drainage 1,862 1,890 1,918 1,947 1,976 Transfer - Service Center 6,539 6,637 6,737 6,838 6,940 Transfer - EDC 2,560 2,598 2,637 2,677 2,717 Transfer - Golf 116,447 118,194 119,967 121,766 123,593 Sale of Assets 25,000 25,000 25,000 25,000 25,000 Interest Income 5,000 10,000 15,000 15,000 15,000 Total Revenues 813,925 830,684 847,619 859,733 872,029 EXPENSES Equipment Replacements (868,790) (1,608,650) (1,029,750) (685,550) (835,890) Total Expenses (868,790)(1,608,650)(1,029,750)(685,550)(835,890) Available for Capital 2,184,774 1,406,808 1,224,677 1,398,860 1,435,000 Proposed Capital 00000 ENDING FUND BALANCE 2,184,774 1,406,808 1,224,677 1,398,860 1,435,000 Depreciation Rate 55%55%55%55%55% Note: All equipment is now depreciated. 340 APPENDIX MULTI-YEAR FINANCIAL PLAN OTHER INFORMATION SUPPLEMENTAL REQUESTS(by Year/Fund/Dept)City Manager Recommended and FundedProgram Program YearDeptFund DivisionProgram DescriptionType Cost Req.DevelopmentGeneral Inspection Services Apartment Inspection Program-Inspector ISupplemental60,000$ 2010PACSGeneralRecreation Part-time Help - Senior Center (4-building attendants)Supplemental40,800$ 2011341 SUPPLEMENTAL REQUESTS(by Year/Fund/Dept)Other Items RequestedProg. Original RevisedDeptFund DivisionProgram DescriptionType Cost CostFleet/FacilityService Ctr/GF Fleet/Facilities Full-Time Clerical WorkerSupplemental37,200$ 2011PACS General Fund Projects-Special Events PT Staff for Special Events Supplemental 20,000$ 2011PACSGeneral FundParks Irrigation Tech HelperSupplemental34,820$ 2011PoliceGeneral FundDetention Property ClerkSupplemental52,736$ 2011TX StarGolf CoursePro Shop Tournament/Event CoordinatorSupplemental45,440$ 2011PACSTSSCParks @ Texas Star CoordinatorSupplemental51,300$ 2011FireGeneral Fund Suppression/EMS (4 FF/Para for ladder company - (Phase 1 of 3))Supplemental261,120$ 2012PACSGeneral FundParks Horticulture Staff MemberSupplemental34,820$ 2012PACSGeneral FundRecreation Recreation CoordinatorSupplemental51,300$ 2012PoliceGeneral FundPatrol Police OfficerSupplemental76,654$ 2012FacilitiesGeneral FundFacilities Traffic Signal TechnicianSupplemental48,000$ 2013FireGeneral Fund Suppression/EMS (4) FF/Para for ladder company - (Phase 2 of 3)Supplemental279,933$ 2013PACSGeneral FundParks FT Field TechSupplemental30,695$ 2013PoliceGeneral FundPatrol (3) Police OfficerSupplemental236,859$ 2013FireGeneral Fund Suppression/EMS (4) FF/Para for ladder company - (Phase 3 of 3)Supplemental327,423$ 2014PoliceGeneral FundPatrol (3) Police OfficerSupplemental243,966$ 2014LibraryGeneral FundLibrary Staff & Materials for BookmobileSupplemental95,000$ 2014342 CAPITAL REQUESTS(Sorted by Year, Fund, Dept)City Manager Recommended and FundedProg. Original YearDeptFund DivisionProgram DescriptionType Cost Req.Non-Departmental Car Rental Non-Departmental Planning ConsultantCapital100,000$ 2010Non-Departmental Car Rental Non-Departmental Transfer to Street CIP-Baze Design & County OverlayCapital452,938$ 2010Non-Departmental Car Rental Non-Departmental Transfer to General CIP-Midway Park FLC Phase ICapital775,000$ 2010PoliceCCPDAdministration Part-Time PSOCapital50,000$ 2010Non-DepartmentalDrainageNon-Departmental Transfer to Drainage CIP-Hurricane Creek ROWCapital200,000$ 2010LibraryEDCLibrary Part-Time Security GuardCapital16,500$ 2010PACSEDCParksShade StructuresCapital18,000$ 2010Non-DepartmentalEDCEDCRefurbish Building at 1100 Westpark WayCapital35,000$ 2010Non-DepartmentalEDCEDCPart-Time ConsultantCapital36,000$ 2010Information Services GeneralInformation Services Polaris Express Check Unit ReplacementCapital6,470$ 2010FireGeneralEMS/Suppression SCBA Bottle Replacements (Phase 2 of 4)Capital10,000$ 2010FinanceGeneralMunicipal Court CopierCapital10,500$ 2010PoliceGeneralService Radio System Replacement PlanningCapital13,715$ 2010PACSGeneralSwimming Pools Ultra-Violet Secondary Sanitation SystemCapital18,000$ 2010Fleet/FacilitiesGeneralFacility Maintenance Part-Time Building AttendantCapital20,000$ 2010Public WorksGeneralAnimal Control Kennel TechCapital25,000$ 2010Non-DepartmentalGeneralNon-Departmental Euless RevitalizationCapital25,000$ 2010343 CAPITAL REQUESTS(Sorted by Year, Fund, Dept)City Manager Recommended and FundedProg. Original YearDeptFund DivisionProgram DescriptionType Cost Req.PoliceGeneralAdministration Local S.T.E.P.Capital50,000$ 2010Finance General Municipal Court Court Technology Capital 50,000$ 2010Non-Departmental General Non-Departmental Employee Adjustments Capital 60,000$ 2010Information Services General Information Services Hardware/Software Upgrades Capital 79,250$ 2010Finance General Municipal Court Court Interactive Voice Response System Capital 88,500$ 2010Non-Departmental General Non-Departmental Special Legal Fund Capital 150,000$ 2010Non-Departmental General Non-Departmental Transfer to Insurance Capital 150,000$ 2010Non-Departmental General Non-Departmental Street Overlay Capital 300,000$ 2010Non-Departmental Hotel/Motel Hotel/Motel Storage Building at Heritage Park Capital 40,000$ 2010Police Police Grants Service Remodel 9-1-1 Center Capital 15,000$ 2010Police Police Grants Patrol Digital In-Car Video System Capital 151,600$ 2010Finance Water & Sewer Utility Billing Certified Postal Coding Application Capital 4,800$ 2010FireWater & SewerFire Marshal Phase 2 Hydra StorzCapital30,000$ 2010Information Services Water & Sewer Information Services Hardware/Software UpgradesCapital79,250$ 2010Non-Departmental Water & Sewer Non-Departmental Transfer to W&S CIPCapital220,000$ 2010FireGeneral Fund EMS/Suppression SCBA Bottle Replacements (Phase 3 of 4)Capital11,025$ 2011Information Services General/Water Fund Information Services Computer Hardware/Software ReplacementCapital350,000$ 2011344 CAPITAL REQUESTS(Sorted by Year, Fund, Dept)Other Items RequestedProg.YearDeptFund DivisionProgram DescriptionType Cost Req.Information Services General Information Services Envision Ware PC Reservation SystemCapital5,893$ 2010Non-DepartmentalGeneralNon-Departmental Portable Radio Replacement - Fire/PWCapital41,026$ 2010PoliceGeneralService Portable Radio Replacement - PoliceCapital80,110$ 2010PACSTSSCTSSC Outfield Barrier Netting-Softball WorldCapital30,000$ 2010Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program)Capital170,000$ 2011Public WorksDrainageDrainage Utility Implement NPEDS Phase II $250,000 annuallyCapital250,000$ 2011PACSEDCPARKS Playground ImprovementsCapital10,000$ 2011PACSEDCParks Playground LightingCapital25,000$ 2011345 CAPITAL REQUESTS(Sorted by Year, Fund, Dept)Other Items RequestedProg.YearDeptFund DivisionProgram DescriptionType Cost Req.Administration General Fund City Secretary Records Management SystemCapital40,000$ 2011FacilitesGeneral FundFacilites Roof Simmons CenterCapital65,000$ 2011FacilitiesGeneral FundFacilities HVAC LibraryCapital15,000$ 2011FacilitiesGeneral FundFacilities Recarpet Fire Admin/IS/Purchasing BuildingCapital35,000$ 2011FireGeneral FundFire Marshal Bull-X Fire Ext. TrainerCapital4,200$ 2011FireGeneral FundFire Marshal FurnitureCapital6,000$ 2011Information Services General Fund Information Services Planametric Data CollectionCapital40,000$ 2011PACSGeneral FundParks IMMS Irrigation Controller City HallCapital23,500$ 2011PACSGeneral FundParks IMMS Irrigation Controller Parks @ TX StarCapital70,000$ 2011PACSGeneral FundParks IMMS Irrigation Controller Wilshire and PoliceCapital10,000$ 2011PACSGeneral FundParks Park Fixture ImprovementsCapital25,000$ 2011PACSGeneral FundParks Wildflowers / BeautificationCapital35,000$ 2011PoliceGeneral FundCIDUnmarked police carCapital29,400$ 2011PoliceGeneral FundPatrol Patrol CarCapital52,920$ 2011346 CAPITAL REQUESTS(Sorted by Year, Fund, Dept)Other Items RequestedProg.YearDeptFund DivisionProgram DescriptionType Cost Req.PoliceGeneral FundPatrol Police/Fire training EquipmentCapital250,000$ 2011PoliceGeneral FundPatrol Digital Mobile Video replacementCapital200,000$ 2011PoliceGeneral FundPatrol SkyWatch TrailerCapital60,000$ 2011Police General Fund Service Portable Radio Replacement Capital 170,000$ 2011Fire Water & Sewer Fire Marshal Phase 3 Hydra Storz Capital 30,000$ 2011Service Center Service Center Service Center Air Compressor Capital 8,500$ 2011TSSC TSSC Parks @ TX Star Computer Equipment Replacement Capital 6,000$ 2011TSSC TSSC Parks @ TX Star Concession Equipment Capital 8,000$ 2011TSSC TSSC Parks @ TX Star Structural Maintenance Capital 15,000$ 2011347 CAPITAL REQUESTS(Sorted by Year, Fund, Dept)Other Items RequestedProg.YearDeptFund DivisionProgram DescriptionType Cost Req.Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program)Capital170,000$ 2012Public WorksDrainageDrainage Utility Implement NPEDS Phase II $250,000 annuallyCapital250,000$ 2012FacilitiesGeneral FundFacilities Library RelampCapital3,700$ 2012FireGeneral FundSuppression FurnitureCapital10,000$ 2012Information Services General Fund Information Services HTE Software UpgradeCapital145,000$ 2012PACSGeneral FundParks IMMS Irrigation Controller Westpark ROWCapital10,000$ 2012PACSGeneral FundRecreation Fitness Center Equipment ReplacementCapital25,000$ 2012PoliceGeneral FundPatrol Patrol CarCapital55,566$ 2012PoliceGeneral FundPatrol Radio Infrastructure rebuildCapital 5,000,000$ 2012Service Center Service Center Service Center Nitrogen Inflation SystemCapital10,500$ 2012348 CAPITAL REQUESTS(Sorted by Year, Fund, Dept)Other Items RequestedProg.YearDeptFund DivisionProgram DescriptionType Cost Req.FireWater & SewerFire Marshal Phase 4 Hydra StorzCapital30,000$ 2012Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program)Capital170,000$ 2013Public WorksDrainageDrainage Utility Implement NPEDS Phase II $250,000 annuallyCapital250,000$ 2013FacilitiesGeneral FundFacilities City Hall RecarpetCapital32,000$ 2013FacilitiesGeneral FundFacilities Midway Rec Center RecarpetCapital45,000$ 2013FacilitiesGeneral FundFacilities Solar Water Heater - Midway Rec CenterCapital12,500$ 2013FacilitiesGeneral FundFacilities HVAC ReplacementsCapital30,000$ 2013FireGeneral FundSuppression Location System-Automated DispatchCapital130,000$ 2013LibraryGeneral FundLibrary RFID SystemCapital225,000$ 2013PACSGeneral FundParks IMMS Irrigation Controller Villages of Bear CreekCapital10,000$ 2013PoliceGeneral FundCIDUnmarked police carCapital32,340$ 2013349 CAPITAL REQUESTS(Sorted by Year, Fund, Dept)Other Items RequestedProg.YearDeptFund DivisionProgram DescriptionType Cost Req.PoliceGeneral FundPatrol Patrol CarCapital58,344$ 2013Golf Course Golf Course Maintenance Rock Pillars - Texas Star Pkwy on fence lineCapital50,000$ 2013PACSRec SpecialRecreation Tables/ChairsCapital12,000$ 2013Service Center Service Center Service Center A-Symmetric lifts (20Capital24,000$ 2013TSSCTSSCParks @ TX Star Computer Equipment ReplacementCapital4,000$ 2013Eco. Development Car Rental Tax Economic Development N. Main Street Facade (5 year annual program)Capital170,000$ 2014Eco. DevelopmentEDC Economic Development Update AerialsCapital15,000$ 2014FacilitiesGeneral FundFacilities Solar Water Heater - Fire StationsCapital32,000$ 2014350 CAPITAL REQUESTS(Sorted by Year, Fund, Dept)Other Items RequestedProg.YearDeptFund DivisionProgram DescriptionType Cost Req.FacilitiesGeneral FundFacilities HVAC ReplacementsCapital30,000$ 2014FacilitiesGeneral FundFacilities Library RelampCapital3,700$ 2014FireWater & SewerFire Marshal Phase 6 Hydra StorzCapital30,000$ 2014FireGeneral FundSuppression FurnitureCapital10,000$ 2014FireGeneral FundSuppression TreadmillsCapital75,000$ 2014FireGeneral FundSuppression (3) Lifepak 15Capital95,000$ 2014FireGeneral FundSuppression Fire TruckCapital700,000$ 2014LibraryGeneral FundLibrary BookmobileCapital175,000$ 2014PoliceGeneral FundPatrol Patrol CarCapital61,262$ 2014Service Center Service Center Service Center Machine Shop CabinetsCapital15,000$ 2014351 CAPITAL REQUESTS(Sorted by Year, Fund, Dept)City Manager Recommended and FundedProg. Original YearDeptFund DivisionProgram DescriptionType Cost Req.FireGeneral Fund EMS/Suppression SCBA Bottle Replacements (Phase 4 of 4)Capital5,011$ 2012Information Services General/Water Fund Information Services Computer Hardware/Software ReplacementCapital350,000$ 2012FireGeneral Fund EMS/Suppression SCBA Air CompressorCapital35,000$ 2013Information Services General/Water Fund Information Services Computer Hardware/Software ReplacementCapital350,000$ 2013Golf Course Golf Course Non-Departmental Computer HardwareCapital15,000$ 2013Information Services General/Water Fund Information Services Computer Hardware/Software ReplacementCapital350,000$ 2014352 Fleet Transfer : 5 Year Budget Department Name Account Code 2010 2011 2012 2013 2014 Administration 101-1011-513 9601 $3,527 $3,580 $3,634 $3,688 $3,743 Police / Administration 101-3045-521 9601 $2,418 $2,454 $2,491 $2,528 $2,566 Police / Patrol 101-3046-521 9601 $82,520 $83,758 $85,014 $86,289 $87,584 Police / C.I.D.101-3047-521 9601 $17,017 $17,272 $17,531 $17,794 $18,061 Police / Service 101-3048-521 9601 $17,151 $17,408 $17,669 $17,934 $18,203 Police / Detention 101-3049-521 9601 $1,662 $1,687 $1,712 $1,738 $1,764 Fire / Marshall / Education 101-4023-522 9601 $10,405 $10,561 $10,719 $10,880 $11,043 Fire / EMS / Suppression 101-4041-522 9601 $245,286 $248,965 $252,700 $256,490 $260,338 Facility Maintenance 101-5037-519 9601 $17,981 $18,251 $18,524 $18,802 $19,084 Inspections 101-6034-540 9601 $11,824 $12,001 $12,181 $12,364 $12,550 Enviornmental Health 101-6065-540 9601 $5,765 $5,851 $5,939 $6,028 $6,119 Recreation 101-7051-550 9601 $13,173 $13,371 $13,571 $13,775 $13,981 Parks 101-7052-550 9601 $71,646 $72,721 $73,812 $74,919 $76,042 Streets 101-8033-531 9601 $94,561 $95,979 $97,419 $98,880 $100,364 General Fund Total:$594,936 $603,860 $612,918 $622,112 $631,443 City Engineer 501-8066-531 9601 $2,161 $2,193 $2,226 $2,260 $2,294 Water Production 501-8071-531 9601 $17,813 $18,080 $18,351 $18,627 $18,906 Water Distribution 501-8072-531 9601 $5,580 $5,664 $5,749 $5,835 $5,922 Sewer & Treatment 501-8073-531 9601 $34,188 $34,701 $35,221 $35,750 $36,286 Water and Sewer Fund Total:$59,742 $60,638 $61,548 $62,471 $63,408 EDC Parks 210-1052-550 9601 $2,560 $2,598 $2,637 $2,677 $2,717 Fleet Services 504-5090-519 9601 $6,539 $6,637 $6,737 $6,838 $6,940 Drainage Utility 510-8029-531 9601 $1,862 $1,890 $1,918 $1,947 $1,976 Texas Star Sports Complex 530-7050-550 9601 $1,839 $1,867 $1,895 $1,923 $1,952 Texas Star Golf Course 540-7060-550 9601 $116,447 $118,194 $119,967 $121,766 $123,593 Dept. depreciation based -55% City Total: $783,925 $795,684 $807,619 $819,733 $832,029 353 PROJECTED VEHICLE REPLACEMENTS VEHICLE PURCHASES UNDER $75,000.00 UNIT YEAR / MAKE TYPE MILES COST 2010 2011 2012 2013 2014 1 1999 FORD 1T / FLAT 36,000 43,300$ 2 1999 PARIS TRAILER 2,500$ *2015* 4 2001 FORD 3/4 T 16,000 36,600$ 62 1984 MACK PUMPER 288 1991 CHEVY DUMP 28,000 52,000$ 307 1992 INTERSTATE TRAILER 24,700$ 308 1992 PARIS TRAILER 6,800$ 326 1993 GMC DUMP 54,000 52,000$ 335 1994 CHEVY 1T / BRUSH 3,000 45,000$ 355 1995 MOBARK CHIPPER 33,500$ 364 1995 PARIS TRAILER 3,500$ 503 1996 FORD 1.5T / BUCKET 78,000$ 541 1996 PARIS TRAILER 3,100$ 548 1997 FORD SEDAN 79,327 20,500$ 549 1997 GMC CAMERA 14,000 102,000$ 550 1997 FORD RANGER 43,000 17,800$ 553 1997 FORD VAN 35,000 29,700$ 556 1997 KAWASAKI MULE 557 1997 KAWASAKI AMB / MULE 10,100$ 560 1997 FORD RANGER 42,000 22,000$ 566 1997 KUBOTA EXCAVATOR 42,700$ 568 1997 CHEVY DUMP 61,000 58,500$ 570 1997 TOP LINE TRAILER 9,500$ 575 1998 US CARGO BOX TRAILER 12,250$ 577 1998 FORD SEDAN 72,875 20,500$ 581 1998 TAILIFT FORK LIFT 27,800$ 582 1998 PARIS TRAILER 3,800$ 589 1998 KAWASAKI MULE 10,500$ 600 1999 GMC DUMP 48,000 65,000$ 601 1999 GMC 2T / UTILITY 23,000 56,500$ 602 1999 GMC DUMP 35,000 54,800$ 603 1999 FORD RANGER 71,000 17,800$ 617 1999 CHEVY 3/4T PICKUP 64,000 619 1999 CHEVY 3/4T PICKUP 49,000 29,100$ 621 1999 CHEVY 3/4T PICKUP 46,000 29,100$ 622 1999 CHEVY 3/4T PICKUP 64,000 29,100$ 623X 2000 FRASER MICU BOX 88,400$ 626 2000 CASE TRENCHER 6,200$ 627 2000 FORD RANGER PU 62,000 23,500$ 639 2000 CHEVY SEDAN 51,000 20,500$ 640X 2000 FRASER MICU BOX 89,600$ 642 2000 FORD 3/4T PICKUP 40,000 29,100$ 644 2000 BIG JOHN TREE SPADE *2015* 645 2000 FORD VAN 35,000 31,800$ 646 2000 FORD VAN 26,000 32,100$ 653 2000 FORD BUS 34,000 73,800$ 661 2001 FORD VAN 21,000 31,200$ 662 2001 FORD SPRT. UTILITY 26,000 34,400$ 667 2001 DELCO WASHER 8,000$ 668 2001 TRAIL KING TRAILER 16,500$ 669 2001 KUBOTA TRACTOR 39,100$ 670 2001 FORD (BI-FUEL)3/4 PICKUP 25,000 29,500$ 354 PROJECTED VEHICLE REPLACEMENTS VEHICLE PURCHASES UNDER $75,000.00 UNIT YEAR / MAKE TYPE MILES COST 2010 2011 2012 2013 2014 672 2001 FORD 3/4 PICKUP 75,000 673 2001 TORO MOWER 24,250$ 674 2001 FORD 1.5T BUCKET 20,000 82,800$ 675 2001 CRAFCO SEALER 45,100$ 678 2000 KAWASAKI MULE 12,000$ 686X 2002 FRAZIER MICU BOX 92,500$ 687 2002 FORD SPRT. UTILITY 26,000 39,100$ 688 2002 FORD SPRT. UTILITY 27,000 37,600$ 692 2003 FORD 1T PICKUP 44,000 38,500$ 694 2002 FORD 2T UTILITY 11,000 69,500$ 697 2003 FORD (BI-FUEL)3/4 PICKUP 42,000 31,800$ 698 2002 BELSHE HD TRAILER *2017* 699X 2003 FRAZIER MICU BOX *2015* 700 2000 TORO MOWER 17,500$ 701 2002 KAWASAKI MULE 10,500$ 707 2003 FORD 3/4T UTILITY 30,000 35,800$ 708 2003 FORD 3/4T PICKUP 31,000 35,800$ 709 2003 FORD 3/4T PICKUP 21,000 30,000$ 710 2003 FORD 3/4T PICKUP 61,000 29,100$ 711 2003 FORD 3/4T PICKUP 54,000 29,100$ 712 2003 FORD 3/4T PICKUP 33,000 29,800$ 713 2002 ALLMAND LIGHT TWR.12,500$ 723 2004 FORD 3/4T PICKUP 41,000 28,500$ 724 2004 FORD 3/4T PICKUP 43,000 29,250$ 726 2004 INGERSOL COMPRESSOR 24,000$ 727 2004 FORD 3/4T PICKUP 39,000 29,250$ 728 2004 FORD 4DR SEDAN 30,000 22,100$ 729 2004 FORD 4DR SEDAN 47,000 22,100$ 730 2004 FORD 1/2T VAN 7,000 25,450$ 731 2004 FORD 3/4 TON VAN 11,000 27,500$ 736 2004 FORD 4DR SEDAN 15,000 22,100$ 738 2004 NEW HOLLAND SKID STR.38,500$ 739 2004 MASSEY TRACTOR 19,250$ 745 2005 FORD EXPED 22,000 *2015* 746 2004 FORD F550 UTIL 21,000 *2016* 748 2005 NEW HOLLAND TRACTOR *2016* 749 2005 NEW HOLLAND TRACTOR *2016* 750 2005 FORD 4DR SEDAN 35,000 22,500$ 751 2005 FORD 4DR SEDAN 26,000 22,800$ 752 2005 FORD 1/2T PICKUP 25,000 22,800$ 753 2005 HUSQVARNA GRINDER *2015* 755 2005 FORD 4DR SEDAN 27,000 *2015* 757 2006 FORD 3/4T PICKUP 13,000 *2016* 758 2006 FORD 3/4T PICKUP 34,000 28,500$ 759 2006 FORD 3/4T PICKUP 17,000 *2016* 760 2006 FORD 3/4T PICKUP 14,000 *2016* 761 2006 FORD 3/4T PICKUP 26,000 28,500$ 763 2006 G. HOPPER MOWER 23,400$ 764 2006 G. HOPPER MOWER 23,400$ 765 2006 G. HOPPER MOWER 23,400$ 766 2006 G. HOPPER MOWER 23,400$ 772 2006 TYCROP SPREADER *2018* 355 PROJECTED VEHICLE REPLACEMENTS VEHICLE PURCHASES UNDER $75,000.00 UNIT YEAR / MAKE TYPE MILES COST 2010 2011 2012 2013 2014 771 2005 CASE SKID STR.36,000$ *2015* 774 2006 FORD 1T PICKUP 7,000 44,000$ *2016* 775 2006 FORD 4DR SEDAN 14,000 *2016* 776 2006 FORD 1/2T PICKUP 15,000$ *2016* 777 2006 FORD 1/2T PICKUP 15,000 19,000$ *2016* 778 2006 FORD EMS CHASSIS 21,000 78,000$ 779 2006 BELSHIE TRAILER 7,000$ *2016* 780 2006 LOAD TRAIL TRAILER 3,000$ *2016* 781 2006 GMC T DUMP *2016* 782 2006 ROAD KING TRAILER 7,000$ *2016* 783 2006 HARLEY SAND RAKE 7,000$ 12,500$ 784 2007 LOAD TRAIL TRAILER 7,000$ *2017* 785 2006 BUFFALO BLOWER 7,000$ 8,500$ 787 2006 FORD EMS CHASSIS 15,000 130,000$ 789 2006 TORO RAKE 18,000$ 8,500$ 797 2006 FORD EMS CHASSIS 14,000 132,000$ 798 2007 CASE BACKHOE 60,000$ *2017* 799 2008 FORD DUMP 2,000 70,000$ *2018* 800 2008 FORD 4DR SEDAN 2,000 19,000$ *2018* 801 2008 FORD 4DR SEDAN 2,000 19,000$ *2018* 802 2008 FORD 4DR SEDAN 2,000 19,000$ *2018* 803 2008 FORD 4DR SEDAN 2,000 19,000$ *2018* 804 2008 FORD DUMP 2,000 70,000$ *2018* 805 2007 FORD 1/2T PICKUP 5,000 16,000$ *2018* 806 2007 FORD SPORT UTLI.16,000 23,000$ *2018* 807 2007 FORD SPORT UTLI.2,000 23,000$ *2018* 808 2007 FORD SPORT UTIL.2,000 23,000$ *2017* 809 2008 FORD 2T CHIPPER BX 2,000 81,000$ *2018* 811 2008 FORD 1/2T PICKUP 1,000 16,000$ *2018* 812 2008 FORD 1/2T PICKUP 4,000 16,000$ *2018* 813 2008 FORD 1/2T PICKUP 7,000 16,000$ *2018* 814 2008 FORD 1T UTILITY 1,000 31,000$ *2018* 816 2008 FORD 1T UTILITY 3,000 38,000$ *2018* 817 2008 LOAD TRAIL TRAILER 4,000$ *2018* 818 2007 LELY SPREADER 4,000$ *2015* 819 2008 GMC T. DUMP 2,000 80,000$ *2018* 820 2007 FORD 4 DR SEDAN 3,000 19,000$ *2017* 823 2007 FORD 1/2T PICKUP 2,000 17,500$ *2017 824 2007 FORD 1/2T PICKUP 2,000 17,500$ *2017 827 2007 FORD MICU CHASSIS 1,000 75,000$ *2013* 828 2008 SUTPHEN 65+ LADDER HOURS 700,000$ *2018* 833 2008 FORD 4 DR SEDAN 0 19,000$ *2018* 834 2008 FORD 4 DR SEDAN 0 19,000$ *2018* TX178 2001 TORO GREENSMASTER 35,000$ TX178 2001 TORO GREENSMASTER 35,000$ CLUB CAR (80)GOLF CARTS 209,040$ 209,040$ ANNUAL FIGURE PD SEDANS 142,250$ 161,500$ 163,300$ 165,450$ 169,250$ SUBTOTAL:711,190$ 1,521,650$ 1,017,750$ 398,550$ 823,890$ Vehicle retirements are based on years of usage and miles driven. Pricing is based on the most recent cost estimates. Vehicles may be retired sooner than listed or delayed until criteria is met. Base replacement costs will not reflect budgeted dollars. 356 APPENDIX “D” 2009 Effective Tax Rate Worksheet 08/4/2009 Date: City of Euless, TX Entity Name: See pages 11 to 14 of the Texas Comptroller's 2009 Truth-in-Taxation Manual for an explanation of the effective tax rate. 2008 total taxable value. Enter the amount of 2008 taxable value on the 2008 tax roll today. Include any adjustments since last year's certification; exclude Section 25.25(d) one-third over-appraisal corrections from these adjustments. This total includes the taxable value of homesteads with tax ceilings (will deduct in line 2) and the captured value for tax increment financing (will deduct taxes in line 14). 1. $2,716,072,861 2008 tax ceilings. Counties, Cities and Junior College Districts. Enter 2008 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other units enter "0" If your taxing units adopted the tax ceiling provision in 2008 or a prior year for homeowners age 65 or older or disabled, use this step. 2. $120,678,383 Preliminary 2008 adjusted taxable value. Subtract line 2 from line 1. 3. $2,595,394,478 2008 total adopted tax rate. (/$100) 4. 0.470000 2008 taxable value lost because court appeals of ARB decisions reduced 2008 appraised value. 5. Original 2008 ARB values: $228,360,185 A. 2008 values resulting from final court decisions: $203,327,113 B. 2008 value loss. Subtract B from A. $25,033,072 C. 2008 taxable value, adjusted for court-ordered reductions. Add line 3 and line 5C. 6. $2,620,427,550 2008 taxable value of property in territory the unit deannexed after January 1, 2008. Enter the 2008 value of property in deannexed territory. 7. $0 2008 taxable value lost because property first qualified for an exemption in 2009. Note that lowering the amount or percentage of an existing exemption does not create a new exemption or reduce taxable value. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, "goods-in-transit" exemptions or tax abatements. 8. Absolute exemptions. Use 2008 market value: $11,334 A. Partial exemptions. 2009 exemption amount or 2009 percentage exemption times 2008 value: $6,789,805 B. Value loss. Add A and B. $6,801,139 C. 2008 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2009. Use only those properties that first qualified in 2009; do not use properties that qualified in 2008. 9. 2008 market value: $0 A. 2009 productivity or special appraised value: $0 B. Value loss. Subtract B from A. $0 C. Total adjustments for lost value. Add lines 7, 8C and 9C. 10. $6,801,139 2008 adjusted taxable value. Subtract line 10 from line 6. 11. $2,613,626,411 Adjusted 2008 taxes. Multiply line 4 by line 11 and divide by $100. 12. $12,284,044 Truth In Taxation May 2009 1Page:357 2009 Effective Tax Rate Worksheet 08/4/2009 Date: City of Euless, TX Entity Name: Taxes refunded for years preceding tax year 2008. Enter the amount of taxes refunded during the last budget year for tax years preceding tax year 2008. Types of refunds include court decisions, Section 25.25(b) and (c) corrections and Section 31.11 payment errors. Do not include refunds for tax year 2008. This line applies only to tax years preceding tax year 2008. 13. $7,636 Taxes in tax increment financing (TIF) for tax year 2008. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the unit has no 2009 captured appraised value in Line 16D, enter "0." 14. $0 Adjusted 2008 taxes with refunds. Add lines 12 and 13, subtract line 14. 15. $12,291,680 Total 2009 taxable value on the 2009 certified appraisal roll today. This value includes only certified values and includes the total taxable value of homesteads with tax ceilings (will deduct in line 18). These homesteads includes homeowners age 65 or older or disabled. 16. Certified values only: $2,448,991,239 A. Counties: Include railroad rolling stock values certified by the Comptroller's office: $0 B. Pollution control exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control property (use this line based on attorney's advice): $0 C. Tax increment financing: Deduct the 2009 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2009 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in line 21 below. $0 D. Total 2009 value. Add A and B, then subtract C and D. $2,448,991,239 E. Total value of properties under protest or not included on certified appraisal roll. 17. 2009 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the district's value and the taxpayer's claimed value, if any or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value. $90,284,487 A. 2009 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included at appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value. $107,095,067 B. Total value under protest or not certified. Add A and B. $197,379,554 C. 2009 tax ceilings. Enter 2009 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other units enter "0." If your taxing units adopted the tax ceiling provision in 2008 or a prior year for homeowners age 65 or older or disabled, use this step. 18. $126,614,393 Truth In Taxation May 2009 2Page:358 2009 Effective Tax Rate Worksheet 08/4/2009 Date: City of Euless, TX Entity Name: 2009 total taxable value. Add lines 16E and 17C. Subtract line 18. 19. $2,519,756,400 Total 2009 taxable value of properties in territory annexed after January 1, 2008. Include both real and personal property. Enter the 2009 value of property in territory annexed. 20. $0 Total 2009 taxable value of new improvements and new personal property located in new improvements. "New" means the item was not on the appraisal roll in 2008. An improvement is a building, structure, fixture or fence erected on or affixed to land. A transportable structure erected on its owner's land is also included unless it is held for sale or is there only temporarily. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the unit after January 1, 2008 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2009. New improvements do not include mineral interests produced for the first time, omitted property that is back assessed and increased appraisals on existing property. 21. $42,356,630 Total adjustments to the 2009 taxable value. Add lines 20 and 21. 22. $42,356,630 2009 adjusted taxable value. Subtract line 22 from line 19. 23. $2,477,399,770 2009 effective tax rate. Divide line 15 by line 23 and multiply by $100. (/$100) 24. 0.496152 COUNTIES ONLY. Add together the effective tax rates for each type of tax the county levies. The total is the 2009 county effective tax rate. (/$100) 25. A county, city or hospital district that adopted the additional sales tax in November 2008 or in May 2009 must adjust its effective tax rate. The Additional Sales Tax Rate Worksheet on page 39 of the Texas Comptroller's 2009 Truth-in-Taxation Manual sets out this adjustment. Do not forget to complete the Additional Sales Tax Rate Worksheet if the taxing unit adopted the additional sales tax on these dates. Truth In Taxation May 2009 3Page:359 2009 Rollback Tax Rate Worksheet 08/4/2009 Date: City of Euless, TX Entity Name: See pages 15 to 20 of the Texas Comptroller's 2009 Truth-In-Taxation Manual for an explanation of the rollback tax rate. 2008 maintenance and operations (M&O) tax rate. (/$100) 26. 0.351937 2008 adjusted taxable value. Enter the amount from line 11. 27. $2,613,626,411 2008 M&O taxes. 28. Multiply line 26 by line 27 and divide by $100. $9,198,318 A. Cities, counties and hospital districts with additional sales tax: Amount of additional sales tax collected and spent on M&O expenses in 2008. Enter amount from full year's sales tax revenue spent for M&O in 2008 fiscal year, if any. Other units, enter "0." Counties exclude any amount that was spent for economic development grants from the amount of sales tax spent. $1,805,307 B. Counties: Enter the amount for the state criminal justice mandate. If second or later year, the amount is for increased cost above last year's amount. Other units, enter "0." $0 C. Transferring function: If discontinuing all of a department, function or activity and transferring it to another unit by written contract, enter the amount spent by the unit discontinuing the function in the 12 months preceding the month of this calculation. If the unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the unit operated the function. The unit discontinuing the function will subtract this amount in H below. The unit receiving the function will add this amount in H below. Other units, enter "0." $0 D. Taxes refunded for years preceding tax year 2008: Enter the amount of M&O taxes refunded during the last budget year for tax years preceding tax year 2008. Types of refunds include court decisions, Section 25.25(b) and (c) corrections and Section 31.11 payment errors. Do not include refunds for tax year 2008. This line applies only to tax years preceding tax year 2008. $5,344 E. Enhanced indigent health care expenditures: Enter the increased amount for the current year's enhanced indigent health care expenditures above the preceding tax year's enhanced indigent health care expenditures, less any state assistance. $0 F. Taxes in tax increment financing (TIF): Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the unit has no 2009 captured appraised value in Line 16D, enter "0." $0 G. Adjusted M&O Taxes. Add A, B, C, E and F. For unit with D, subtract if discontinuing function and add if receiving function. Subtract G. $11,008,969 H. 2009 adjusted taxable value. 29. Enter line 23 from the Effective Tax Rate Worksheet. $2,477,399,770 2009 effective maintenance and operations rate. Divide line 28H by line 29 and multiply by $100. 30. 0.444376 2009 rollback maintenance and operation rate. County, cities and others: Multiply line 30 by 1.08. (See lines 49 to 52 for additional rate for pollution control expenses.) (/$100) 31. 0.479926 Truth In Taxation May 2009 1Page:360 2009 Rollback Tax Rate Worksheet 08/4/2009 Date: City of Euless, TX Entity Name: See pages 15 to 20 of the Texas Comptroller's 2009 Truth-In-Taxation Manual for an explanation of the rollback tax rate. Total 2009 debt to be paid with property taxes and additional sales tax revenue. "Debt" means the interest and principal that will be paid on debts that: (1) are paid by property taxes, (2) are secured by property taxes, (3) are scheduled for payment over a period longer than one year and (4) are not classified in the unit's budget as M&O expenses. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue (or additional sales tax revenue). Do not include appraisal district budget payments. List the debt in "Schedule B: Debt Service." If using unencumbered funds, subtract unencumbered fund amount used from total debt and list remainder. 32. $2,751,809 Certified 2008 excess debt collections. Enter the amount certified by the collector. 33. $0 Adjusted 2009 debt. Subtract line 33 from line 32. 34. $2,751,809 Certified 2009 anticipated collection rate. Enter the rate certified by the collector. If the rate is 100 percent or greater, enter 100 percent. 35. 100.00% 2009 debt adjusted for collections. Divide line 34 by line 35. 36. $2,751,809 2009 total taxable value. Enter the amount on line 19. 37. $2,519,756,400 2009 debt tax rate. Divide line 36 by line 37 and multiply by $100. (/$100) 38. 0.109209 2009 rollback tax rate. Add lines 31 and 38. (/$100) 39. 0.589135 COUNTIES ONLY. Add together the rollback tax rates for each type of tax the county levies. The total is the 2009 county rollback tax rate. (/$100) 40. A taxing unit that adopted the additional sales tax must complete the lines for the Additional Sales Tax Rate. A taxing unit seeking additional rollback protection for pollution control expenses completes the Additional Rollback Protection for Pollution Control. Truth In Taxation May 2009 2Page:361 2009 Additional Sales Tax Rate Worksheet 08/4/2009 Date: City of Euless, TX Entity Name: For units that adopted the sales tax in November 2008 or in May 2009, enter the Comptroller's estimate of taxable sales for the previous four quarters. Units that adopted the sales tax before November 2008, skip this line. 41. $0 Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of estimated sales tax revenue. UNITS THAT ADOPTED THE SALES TAX IN NOVEMBER 2008 or IN MAY 2009. Multiply the amount on line 41 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. -OR- UNITS THAT ADOPTED THE SALES TAX BEFORE NOVEMBER 2008. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. 42. $1,697,481 2009 total taxable value. Enter the amount from line 37 of the Rollback Tax Rate Worksheet. 43. $2,519,756,400 Sales tax adjustment rate. Divide line 42 by line 43 and multiply by $100. 44. 0.067367 2009 effective tax rate, unadjusted for sales tax. Enter the rate from line 24 or 25, as applicable, on the Effective Tax Rate Worksheet. 45. 0.496152 2009 effective tax rate, adjusted for sales tax. UNITS THAT ADOPTED THE SALES TAX IN NOVEMBER 2008 or IN MAY 2009. Subtract line 44 from line 45.* *Skip to Line 47 if you adopted the additional sales tax before Nov. 2008. 46. 0.496152 2009 rollback tax rate, unadjusted for sales tax. Enter the rate from line 39 or 40, as applicable, of the Rollback Tax Rate Worksheet. 47. 0.589135 2009 rollback tax rate, adjusted for sales tax. Subtract line 44 from line 47. 48. 0.521768 If the additional sales tax rate increased or decreased from last year, contact the Comptroller's office for special instructions on calculating the sales tax projection for the first year after the rate change. Truth In Taxation May 2009 1Page:362 2009 Property Tax Rates in City of Euless, TX This notice concerns 2009 property tax rates for City of Euless, TX. It presents information about three tax rates. Last year's tax rate is the actual rate the taxing unit used to determine property taxes last year. This year's effective tax rate would impose the same total taxes as last year if you compare properties taxed in both years. This year's rollback tax rate is the highest tax rate the taxing unit can set before taxpayers can start tax rollback procedures. In each case these rates are found by dividing the total amount of taxes by the tax base (the total value of taxable property) with adjustments as required by state law. The rates are given per $100 of property value. Last year's tax rate: Last year's operating taxes Last year's debt taxes Last year's total taxes Last year's tax base Last year's total tax rate This year's effective tax rate: Last year's adjusted taxes (after subtracting taxes on lost property) ÷ This year's adjusted tax base (after subtracting value of new property) = This year's effective tax rate (Maximum rate unless unit publishes notices and holds hearings.) This year's rollback tax rate: Last year's adjusted operating taxes (after subtracting taxes on lost property and adjusting for any transferred function, tax increment financing, state criminal justice mandate, and/or enhanced indigent health care expenditures) ÷ This year's adjusted tax base = This year's effective operating rate x 1.08 = this year's maximum operating rate + This year's debt rate = This year's total rollback rate - Sales tax adjustment rate = Rollback tax rate $9,227,972 $3,095,673 $12,323,645 $2,622,052,128 $12,291,680 $2,477,399,770 $2,477,399,770 $11,008,969 0.470000 /$100 0.496152 /$100 0.479926 /$100 0.109209 /$100 0.589135 /$100 0.521768 /$100 0.444376 /$100 0.067367 /$100 Statement of Increase/Decrease If City of Euless, TX adopts a 2009 tax rate equal to the effective tax rate of $0.496152 per $100 of value, taxes would increase compared to 2008 taxes by $178,177. Schedule A - Unencumbered Fund Balances The following estimated balances will be left in the unit's property tax accounts at the end of the fiscal year. These balances are not encumbered by a corresponding debt obligation. Type of Property Tax Fund Balance General Debt Service Fund $860,385 Schedule B - 2009 Debt Service 363 The unit plans to pay the following amounts for long-term debts that are secured by property taxes. These amounts will be paid from property tax revenues (or additional sales tax revenues, if applicable). Description of Debt Principal or Contract Payment to be Paid from Property Taxes Interest to be Paid from Property Taxes Other Amounts to be Paid Total Payment $275,000 $86,606 $0 $361,606 General Obligation, Series 2001 $245,000 $78,700 $0 $323,700 Certificates of Obligation, Series 2001 $325,000 $89,406 $0 $414,406 General Obligation Refunding, Series 2003 $175,000 $173,135 $0 $348,135 Certificates of Obligation, Series 2004 $125,000 $120,555 $0 $245,555 General Obligation, Series 2004A $955,000 $532,975 $0 $1,487,975 General Obligation Refunding, Series 2005 $15,000 $197,581 $0 $212,581 General Obligation Refunding, Series 2006 $280,000 $694,888 $0 $974,888 Certificates of Obligation, Taxable Series 2000 $0 $0 $3,000 $3,000 Admin fees Total Required for 2009 Debt Service $4,371,846 - Amount (if any) paid from funds listed in Schedule A $1,170,037 $450,000 $0 $2,751,809 $0 = Total Debt Levy $2,751,809 + Amount added in anticipation that the unit will collect only 100.00% of its taxes in 2009 = Total to be paid from taxes in 2009 - Excess collections last year - Amount (if any) paid from other resources Schedule C - Expected Revenue from Additional Sales Tax In calculating its effective and rollback tax rates, the unit estimated that it will receive $1,697,481 in additional sales and use tax revenues. This notice contains a summary of actual effective and rollback tax rates' calculations. You can inspect a copy of the full calculations at 201 N. ECTOR DRIVE, EULESS TX 76039. Name of person preparing this notice: VICKI RODRIQUEZ Title: DIRECTOR OF FINANCE Date Prepared: July 26, 2009 364 Capital and Supplemental Requests And Capital Improvement Projects Capital Requests are one-time expenditures that can be accomplished from excess reserve funds or one-time revenue sources. Capital equipment purchases and capital improvement projects are considered and prioritized simultaneously during the budget process by the City Manager. The list of approved capital items is provided in the following pages. This process is conducted each year and funding sources are considered for their procurement. One of the most important factors underlying procurement is the City’s financial condition. Future impact is reviewed along with the long-term capital improvement projects on an annual basis. (See CIP schedules in the CIP section.) Supplemental Requests represent new or expanded programs with a reoccurring impact to the maintenance and operations budget. These programs can only be considered if the individual fund has sufficient operating revenue to cover the ongoing cost. The following capital and supplemental items are prioritized by the departments and ranked by the City Manager’s Office. Rankings of “1” are those items that are funded in FY2009-10. Those items ranked as “2” should be funded in FY2010-11 if funding is available. Items ranked as “3” are needed capital and supplemental programs but can wait until future fiscal years. 365 Capital RequestFY2009-10By FundDepartment Fund DivisionProgram DescriptionProgram Program TotalsDept. CMOTypeCostPriority RankingIncluded In Baseline29 Non-Departmental General Non-Departmental Transfer to Insurance Capital150,000$ 150,000$ 1Proposed Capital Expenses14PolicePolice GrantsServiceRemodel 9-1-1 CenterCapital(1)15,000$ 15,000$ 5113PolicePolice GrantsPatrolDigital In-Car Video SystemCapital(1)151,600$ 166,600$ 4132 Non-Departmental Car Rental Non-Departmental Planning ConsultantCapital100,000$ 100,000$ 1* Non-Departmental Car Rental Non-Departmental Transfer to Street CIP-Baze Design & County Overlay Capital452,938$ 552,938$ 1* Non-Departmental Car Rental Non-Departmental Transfer to General CIP-Midway Park FLC Phase ICapital775,000$ 1,327,938$ 115PoliceCCPDAdministration Part-Time PSOCapital50,000$ 50,000$ 11* Non-Departmental DrainageNon-Departmental Transfer to Drainage CIP-Hurricane Creek ROWCapital200,000$ 200,000$ 12 LibraryEDCLibraryPart-Time Security GuardCapital16,500$ 16,500$ 114 PACSEDCParksShade StructuresCapital18,000$ 34,500$ 1130 Non-Departmental EDCEDCPart-Time ConsultantCapital36,000$ 70,500$ 131 Non-Departmental EDCEDCRefurbish Building at 1100 Westpark WayCapital35,000$ 105,500$ 122Information Services GeneralInformation ServicesPolaris Express Check Unit ReplacementCapital6,470$ 6,470$ 217 FireGeneralEMS/Suppression SCBA Bottle Replacements (Phase 2 of 4)Capital10,000$ 16,470$ 1119 FinanceGeneralMunicipal Court CopierCapital10,500$ 26,970$ 3110PoliceGeneralServiceRadio System Replacement PlanningCapital13,715$ 40,685$ 115 PACSGeneralSwimming Pools Ultra-Violet Secondary Sanitation SystemCapital18,000$ 58,685$ 1120 Fleet/Facilities GeneralFacility Maintenance Part-Time Building AttendantCapital20,000$ 78,685$ 113 Public Works GeneralAnimal Control Kennel TechCapital25,000$ 103,685$ 1117 FinanceGeneralMunicipal Court Court TechnologyCapital50,000$ 153,685$ 1125 Non-Departmental GeneralNon-Departmental Euless RevitalizationCapital25,000$ 178,685$ 112PoliceGeneralAdministrationLocal S.T.E.P.Capital50,000$ 228,685$ 3121Information Services GeneralInformation Services Hardware/Software UpgradesCapital79,250$ 307,935$ 1 118 FinanceGeneralMunicipal Court Court Interactive Voice Response SystemCapital88,500$ 396,435$ 2127 Non-Departmental GeneralNon-Departmental Special Legal FundCapital150,000$ 546,435$ 128 Non-Departmental GeneralNon-Departmental Employee AdjustmentsCapital200,000$ 746,435$ 126 Non-Departmental GeneralNon-Departmental Street OverlayCapital300,000$ 1,046,435$ 123Information Services GeneralInformation ServicesEnvision Ware PC Reservation SystemCapital5,893$ 1,052,328$ 329 Non-DepartmentalGeneralNon-Departmental Portable Radio Replacement - Fire/PWCapital41,026$ 1,093,354$ 211PoliceGeneralServicePortable Radio Replacement - PoliceCapital80,110$ 1,173,464$ 2233 Non-Departmental Hotel/Motel Hotel/MotelStorage Building at Heritage ParkCapital40,000$ 40,000$ 16 PACSTSSCTSSCOutfield Barrier Netting-Softball WorldCapital30,000$ 30,000$ 1216 FinanceWater & Sewer Utility BillingCertified Postal Coding ApplicationCapital4,800$ 4,800$ 118 FireWater & Sewer Fire MarshalPhase 2 Hydra StorzCapital30,000$ 34,800$ 1124Information ServicesWater & SewerInformation Services Hardware/Software UpgradesCapital79,250$ 114,050$ 1 134 Non-Departmental Water & Sewer Non-Departmental Transfer to W&S CIPCapital220,000$ 334,050$ 1* Added after City Council Worksession(1)These projects have been submitted for grant funding. Project is contingent upon grant award.366 Supplemental RequestFY2009-10By FundDepartment Fund DivisionProgram DescriptionProgram Program TotalsDept. CMOTypeCostPriority Ranking1 Development GeneralInspection Services Apartment Inspection Program-Inspector ISupplemental60,000$ 60,000$ 11367 INDEX INDEX Accounting Budget, 109-110 Administration Budget, 90-91 Administration Chart, 87 All Other Enterprise Operating Funds, 79 Animal Control Budget, 154-155 Annual Debt Service, 273 Arbor Daze Festival Budget, 193-194 Average Homeowner, 61 Average Residential Value History & Typical Tax Bill, 59 Basis of Accounting and Budgeting, 304 Benefits and Insurance Budget, 227-228 Betterment Fund Budget, 161-162 Bonds - Debt Service Schedules, 275-294 Budget Message, 1 - 14 Budget Ordinance, 312-314 Budget Process, 27-39 Budget Schedule, 30 Captial Budget & Program, Definations and descriptions, 234 CAPITAL IMPROVEMENT PROGRAM - published under separate cover Capital Improvement Program Description, 239 Capital Improvements Policy, 235-237 Capital Improvements Fund Balance Summary, 47-49, 240-242 Capital Project Funds (current), 238 Car Rental Tax Budget, 222-223 Changes in Fund Balance/Working Capital, 42 City Engineer Budget (General Fund), 156-157 City Engineer Budget (Water & Wastewater Fund), 169-170 City Secretary Budget, 92-93 Combined Summary of Revenues & Expenditures, 40-41 Communications/Marketing Budget, 94-95 Cost of City Services, 58 Crime Control & Prevention District Budget, 220-221 Debt Fund Summary, 269 Debt, Introduction to, 270-271 Debt Service Operating funds, 85 Development Chart, 133 Development Revenue Summary, 69 Development & Planning Budget, 134-135 Drainage Utility Maintenance Budget, 189-190 Enterprise Fund Summary, 164 Environmental Health Budget, 138-139 Euless Development Corporation Operations, 212-213 Euless Development Corporation, Economic Development, 218-229 Euless Development Corporation, Library, 216-217 Euless Development Corporation, Parks, 214-215 Every Week In Euless, 25 Excerpts from City Charter, 31-32 Expenditure Sources, General Fund, 70 Facility Maintenance Budget, 100-101 Finance Chart, 104 Finance Administration Budget, 105-106 Fire Department Administration Budget, 129-130 Page 1 of 3 Fire Department Chart, 126 Fire Marshal's Budget, 127-128 Fire Suppression & Emergency Medical Service Budget, 131-132 Fiscal Policies, 33-39 Fleet Services Budget, 187-188 Fund Balance Summary, 43-49 Fund Relationships, 305-306 Funded Projects - Additional Information, 254-272 FY2010 Proposed Projects - Priority A, 247-250 General Fund Expenditure Sources, 70 General Fund Expenditures Multi-Year Comparison, 73 General Fund Multi-Year Analysis, 57 General Fund Per Capita Expenditures, 71 General Fund Revenue Assumptions, 56 General Fund Summary, 86 General Obligation & CO Bonds Composition of Debt Service, 274 Geographic Information Systems Budget, 182-183 Glossary of Terms,307-311 Goals and Objectives, 21 Goals Matrix, 20 Golf Course Cart Operations Budget, 205-206 Golf Course Conference Center Budget, 203-204 Golf Course Food & Beverage Budget, 201-202 Golf Course Maintenance Budget, 197-198 Golf Course Pro Shop Budget, 199-200 Gross Reciepts Revenues, Summary, 68 Human Resources Budget, 98-99 Information Services Budget, 96-97 Inspection Services Budget, 136-137 Internal Revenue Summary, 224 Internal Service Operating Funds, 84 Legal Services, General Fund, 163 Non-Department Legal Services, Water & Wastewater Fund, 186 Leisure Services Budget, 141-142 Library Budget, 102-103 Long Range Issuance Schedules, 272 Mayor and City Council Budget, 88-99 Meter Reading Budget, 177-178 Mission Accomplished, 22-24 Mission Statement, 19 Monthly Service Charges, 54 Multi-Year Financial Plan, 320-323 Municipal Court Budget, 107-108 Municipal Court Case Volume, 67 Municipal Court Revenues, 66 Non-Departmental General Fund Chart, 158 Nondepartmental General Fund, 159-160 Non-Departmental, Golf Course Budget, 195-196 Non-Departmental Water & Wastewater Chart, 179 Operating Budget Summary - Expenditures, 53 Operating Budget Summary - Revenues, 52 Organizational Chart, 26 Parks Budget, 143-144 Parks & Community Services Chart, 140 Page 2 of 3 Parks and Community Services - Hotel/Motel, 210-211 Personnel Counts by Department, 297-303 Personnel Counts by Fund, 396 Personnel Counts, 295 Police Department Chart, 113 Police Administration Budget, 114-115 Police Criminal Investigation Budget, 118-119 Police Detention (Jail) Budget, 122-123 Police Emergency Management, 124-125 Police Patrol Budget, 116-117 Police Service Budget, 120-121 Projects & Special Events Budget, 147-148 Property Tax Revenues, YTD Collection, 63 Property Taxes, FY2010 Estimates, 60 Property Taxes, Rates (historical), 62 Public Works General Fund Chart, 151 Public Works Water & Wastewater Fund Chart, 168 Purchasing Budget, 111-112 Recreation Administration Budget, 149-150 Recreation Classes Budget, 191-192 Recycling Budget, 180-181 Risk Management Budget, 229-230 Wastewater & Treatment Budget, 175-176 Short-Term Motor Vehicle Rental Tax, 83 Special Revenue Funds, 80 Special Revenue Fund Summary,209 Street Maintenance Budget, 152-153 Summary of Funded Projects, 251-253 Summary of Sales Tax, 81-82 Summary of Sales Tax Revenues,64-65 Swimming Pools Budget, 145-146 Tax Rate Ordinance, 315-317 Tax Roll Ordinance, 318-319 Utility Billing Office Budget, 166-167 Vehicle & Equipment Replacement Budget, 225-226 Water Department Chart, 165 Water & Wastewater Expenditure Sources, 76 Water & Wastewater Expenditures Multi-Year Comparison, 78 Water & Wastewater Fund, Expenditures by Departments, 79 Water & Wastewater Revenue Assumptions, 75 Water & Wastewater Revenue Sources, 74 Water Distribution Budget, 173-174 Water Production Budget, 171-172 Welcome to the City of Euless, 15-18 Where does the money come from?, 50 Where does the money come go?, 51 Workers' Compensation Budget, 231-232 Worksheets, 357-367 Page 3 of 3