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Home My WebLink AboutFY 2022 Annual Operating BudgetCity of Euless a" toillit.G1 P Annual Operating Budget Fiscal Year Ending September 30, 2022 201 N. Ectar Drive, Euless, TX76039 www.eulesstx.gov H E C I T Y 0 EULESS City of Euless, Texas Fiscal Year 2021-2022 Budget Cover Page July 30, 2021 This budget will raise more revenue from property taxes than last year's budget by an amount of $532,967, which is a 2.47 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $293,021. Property Tax Rate Comparison Property Tax Rate: No -New -Revenue Tax Rate: No -New -Revenue Maintenance & Operations Tax Rate Voter -Approval Tax Rate: Debt Rate: 2021-2022 $0.475000/100 $0.468587/100 $0.383839/100 $0.476825/100 $0.072112/100 2020-2021 $0.462500/100 $0.461256/100 $0.434186/100 $0.489330/100 $0.080546/100 Total debt obligation for City of Euless, Texas secured by property taxes: $79,285,067. H E C I T Y 0 EULESS City of Euless FISCAL YEAR 2021-2022 Council Members LINDA MARTIN, MAYOR Tim Stinneford, Mayor Pro Tom, Place One Jeremy Tompkins, Place Two Eddie Price, Place Three Perry Bynum, Place Four Harry Zimmer, Place Five Tika Paudel, Place Six Loretta Getchell, City Manager Chris Barker, Deputy City Manager Wes Rhodes, Assistant City Manager GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Euless Texas For the Fiscal Year Beginning October 01, 2020 i Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Euless, Texas for its annual budget for the fiscal year beginning October 1, 2020. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operational guide, and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. 2021 Animal Shelter Advisory Board (2) Dr. Susan Read Krissa Blundell Council Member Eddie Price Civil Service Commission (3) Carla Shields John Deithloff Bobby Baker Crime Control & Prevention District (3) Ron Shields Rusty Brown Mike Pruitt Council Member Eddie Price Council Member Harry Zimmer Council Member Perry Bynum Council Member Jeremy Tompkins Euless Development Corporation (3) Peter Jones Jason Turner Carmen Deithloff Mayor Linda Martin Mayor Pro Tern Tim Stinneford Council Member Jeremy Tompkins Council Member Eddie Price Historical Preservation Committee (31) Gary Barnhill Doris Brown Alford Browning Michele Burger Bill Byers Joe Cannon Weldon Cannon Barbara Collier Gary Fieldsend James Fuller Bill Golden Mary Hunt Kathey Knecht Norma Lively Marilyn Long Don Martin David Massey Veva Lou Massey Anniece McKanna Suzy McCormick Gary Parker Helen Payton Lindalyn Pool Mary Lib Saleh Corey Stack Faye Stinneford Jeffrey Taylor Peggy Vandiver Glenn Walker Mavy T. Wright Andy Weinzapfel Library Board (7) Jim Hamilton Mike McGehee Christopher McAllister Rochelle Ragas Barney Snitz Mavy Wright Jorge Chac, Alt. 1 Katherine Flannery, Alt. 2 Parks and Leisure Services Board (8) Jason Reyes John Raab Randy Jones Steve Doty Roger Sickler Magen Brown Isha Sharma, Alt. 1 Kay Seger, Alt. 2 COMMISSIONS Police Training and Advisory Board (8) Chris Brown Antoinette Bone William Harper John Kurzee John Luna Mele Rivera Renu Sloan Sirjana Sharma, Alt. Tax Increment Reinvestment Zone #3 (3) Rebecca Barksdale — Tarrant Cty Prcnt 3 Administrator Mark Hallman— Vice President, JPS Health Network Susan Alanis— COO, TCC District Mayor Linda Martin Mayor Pro TemTim Stinneford Council Member Tika Paudel Council Member Eddie Price Tax Increment Reinvestment Zone #4 (3) Rebecca Barksdale — Tarrant Cty Prcnt 3 Administrator Mark Hallman — Vice President, JPS Health Network Susan Alanis — COO, TCC District Mayor Linda Martin Mayor Pro TemTim Stinneford Council Member Tika Paudel Council Member Eddie Price Zoning Board of Adjustment (7) Steven Elliott Clarence Moore Ron Young Ruby Anne Crites Charles Cinquemani Carol Dufinetz, Alt. 1 Annabel Eads, Alt. 2 HEB Teen Court Advisory Board (4) David Lawwill Brody Mulligan Joseph Robinson, Alt. 1 Unaloto Kongaika, Alt. 2 Liaison - Council Member Eddie Price Other Appointments CITY HEALTH AUTHORITY (1) Robert Tafel, M.D. NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS (NCTCOG) Mayor Linda Martin HURST EULESS BEDFORD ISD LIAISON Council Member Jeremy Tompkins Planning and Zoning Commission (7) GRAPEVINE/COLLEYVILLE ISD LIAISON Richard Barker David Brown Council Member Harry Zimmer Curtis Brown Ronald Dunckel HURST-EULESS-BEDFORD ECONOMIC DEVELOPMENT Steve Ellis Eric Owens FOUNDATION LuAnn Portugal Mayor Linda Martin, Liaison 87 CITIZEN BOARD MEMBERS *As of December 21, 2021 TABLE OF CONTENTS FY2O21-2022 OPERATING BUDGET TITLE DESCRIPTION PAGE COVER PAGE AX BUDGET COVER CITY OFFICIALS BUDGET AWARD BOARDS AND COMMISSIONS TABLE OF CONTENTS BUDGET MESSAGE City Manager's message highlighting major i-xvi accomplishments COMBINED SUMMARY OF REVENUES, Consolidated statement of revenues, expenditures and xvii-xviii EXPENDITURES AND CHANGES IN FUND changes in fund balance for all funds with BALANCE appropriations with comparison to prior year BUDGET SECTION 1 LETTER OF TRANSMITTAL FOR PROPOSED 1-8 BUDGET EXECUTIVE SUMMARIES 9-11 FUND BALANCE SUMMARIES Summary of operating and capital funds 12-17 WHERE DOES THE MONEY COME FROM? Listing of all operational funds, with pie charts 18 illustrating proportion of each to the total income WHERE DOES THE MONEY GO? Listing of all operational funds, with pie charts 19 illustrating proportion of each to the total expenditures GENERAL FUND REVENUES Listing of revenue sources, with pie chart showing 20 proportion of each to total revenues TAX RATE SCENARIOS 21 GENERAL FUND EXPENDITURES Details of departmental expenditures plus pie chart 22 WATER & WASTEWATER REVENUES Details and pie chart showing sources of revenues in the 23 water & wastewater fund WATER SERVICE RATES Details current and proposed water service rates 24 WASTEWATER SERVICE RATES Details current and proposed wastewater service rates 25 WATER &WASTEWATER EXPENDITURES Details and pie chart showing expenditures in this fund 26 ALL OTHER ENTERPRISE OPERATING FUNDS Summary of budgets for other enterprise funds, 27 revenues and expenditures SPECIAL REVENUE OPERATING FUNDS Summary of budgets for special revenue, revenues and 28-29 expenditures INTERNAL SERVICE OPERATING FUNDS Summary of budgets for internal service funds, revenues 30 and expenditures DEBT SERVICE OPERATING FUNDS Summary of budgets for debt service funds, revenues 31 and expenditures FULL-TIME PERSONNEL COUNTS Personnel statistics by departments and funds 32 BOND INDEBTEDNESS Summary of Outstanding Bond Indebtedness and 33 Proposed Bond Indebtedness CAPITAL / ONE-TIME & SUPPLEMENTAL Detail of Capital & Supplemental items requested 34-35 EXPENSES & FUNDING REQUIRED DISCLOSURE Local Government Code 140.0045 36 2021 TAX RATE CALCULATION ruth-in-Taxation detailed calculation 37-51 WORKSHEETS UPPLEMENTARY DATA SECTION 1 INTRODUCTION 55 WELCOME A look at the City of Euless - brief physical description of 56-59 he area MISSION STATEMENT 61 GOALS & OBJECTIVES 62-63 FISCAL YEAR 2021-2022 GOALS MATRIX 64 ACCOMPLISHMENTS Highlights of accomplishments for FY2021 65-67 RESIDENTIAL MONTHLY SERVICE Summary of utility charges, and key fiscal points 68 CHARGES/KEY FISCAL POINTS ORGANIZATIONAL CHART 69 BUDGET PROCESS Excerpts from City ordinance outlining major guidelines 70-72 and chronology BUDGET SCHEDULE 73 EXCERPTS FROM CITY CHARTER Reproduction of portions of City of Euless charter 74-75 pertaining to finance FISCAL POLICIES Fiscal policies adopted by City council applicable to all 76-82 funds GENERAL FUND 83 GENERAL FUND SUMMARY F 84 GENERAL FUND REVENUES Listing of revenue sources, with pie chart showing 85 proportion of each to total revenues GENERAL FUND REVENUE ASSUMPTIONS Assumptions utilized for FY2022 budget 86 GENERAL FUND MULTI -YEAR ANALYSIS General fund five-year analysis 87 PROPERTY TAXES Detail of property tax revenue and history of tax rate 88 distribution GENERAL FUND EXPENDITURES Details of departmental expenditures plus pie chart 89 CITY ADMINISTRATION All summaries include expenditure history, department 90-91 goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts FINANCE DEPARTMENT 92-93 MUNICIPAL COURT 94-95 POLICE DEPARTMENT 96-97 FIRE DEPARTMENT 98-99 ADMINISTRATIVE SERVICES DEPARTMENT 100-101 PLANNING & DEVELOPMENT DEPARTMENT 102-103 PARKS & COMMUNITY SERVICES 104-105 DEPARTMENT PUBLIC WORKS DEPARTMENT 106-107 NON -DEPARTMENTAL 108-109 ENTERPRISE FUNDS 111 ENTERPRISE FUND SUMMARY 112 WATER &WASTEWATER REVENUES Details and pie chart showing sources of revenues in the 113 water &wastewater fund WATER & WASTEWATER REVENUE Assumptions utilized for FY2022 budget 114 ASSUMPTIONS WATER & WASTEWATER EXPENDITURES Details and pie chart showing expenditures in this fund 115 FINANCE DEPARTMENT All summaries include expenditure history, fund or 116-117 department goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts PUBLIC WORKS DEPARTMENT 118-119 NON -DEPARTMENTAL 121 SERVICE CENTER FUND 122-123 DRAINAGE/STORM WATER UTILITY FUND 124-125 RECREATION CLASS FUND 126-127 RBOR DAZE FUND 129 TEXAS STAR GOLF COURSE FUND 130-131 THE PARKS AT TEXAS STAR FUND (PATS) 132-133 SPECIAL REVENUE FUNDS 135 SPECIAL REVENUE FUNDS SUMMARY 136 HOTEL OCCUPANCY TAX FUND All summaries include expenditure history, fund goals, 137 program highlights and major budgetary and operational trends, in addition to actual budget amounts EULESS DEVELOPMENT CORPORATION 138-139 FUND CRIME CONTROL AND PREVENTION 140-141 DISTRICT FUND CAR RENTAL TAX FUND 142 PUBLIC SAFETY SPECIAL REVENUE FUNDS 143 IRZ & PID FUNDS 144 OTHER SPECIAL REVENUE FUNDS 145-146 INTERNAL SERVICE FUNDS 147 INTERNAL SERVICE FUND SUMMARY 148 EHICLE/EQUIPMENT REPLACEMENT FUND 149 INSURANCE/BENEFITS FUND 150-151 RISK / WORKERS' COMPENSATION 152-153 MANAGEMENT FUND CAPITAL IMPROVEMENTS 155 CAPITAL PROJECTS FUND SUMMARY 156 CAPITAL IMPROVEMENTS PROGRAM Definitions and descriptions 157 CAPITAL IMPROVEMENT PROGRAM POLICY Statement of purpose, scope, responsibility and types of 158-160 plans, guidelines for classifying projects, definitions and procedures for capital improvement projects CURRENT CAPITAL PROJECTS FUNDS Brief description of various capital improvement funds 161 CAPITAL IMPROVEMENT PROGRAM Brief description of the capital improvement program 162 FUND BALANCE SUMMARY Summary of capital improvement funds 163-165 FUNDED PROJECTS SUMMARY Summary of appropriations and amendments, 166-167 extensions, and estimated project costs upon completion PROPOSED & UNFUNDED PROJECTS Summary of proposed projects with estimated costs and 168-169 SUMMARY —SORTED BY TYPE proposed method of financing DEBT 171 DEBT FUND SUMMARY 172 RESERVE FUND SUMMARY 173 INTRODUCTION TO DEBT 174-175 NNUAL DEBT SERVICE Graph summarizing total annual debt service 176 requirements 1 OTAL GENERAL OBLIGATION DEBT Graph summarizing the general obligation 177 COMPOSITION OF DEBT SERVICE AX-SUPPORTED GENERAL OBLIGATION 179 DEBT COMPOSITION OF DEBT SERVICE GENERAL OBLIGATION REFUNDING BONDS, Debt service schedules 180 SERIES 2012 TAX & WATERWORKS & SEWER SYSTEM Debt service schedules 181 (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2018 XON ENTERPRISE, INC LEASE Debt service schedules 182 TAX & WATERWORKS & SEWER SYSTEM Debt service schedules 183 (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2019 TAX & WATERWORKS & SEWER SYSTEM Debt service schedules 184 (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2020 AX NOTES, SERIES 2020 Debt service schedules 185 TAX & WATERWORKS & SEWER SYSTEM Debt service schedules 186 (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2021 AX NOTES, SERIES 2021 Debt service schedules 187 IRZ/PID-SUPPORTED GENERAL Debt service schedules 188 OBLIGATION DEBT COMPOSITION OF DEBT SERVICE TAX & WATERWORKS & SEWER SYSTEM Debt service schedules 189 (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 TAX & WATERWORKS & SEWER SYSTEM Debt service schedules 190 (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 (GLADE PARKS) TAX & WATERWORKS & SEWER SYSTEM Debt service schedules 191 (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2014 (GLADE PARKS) TAX & WATERWORKS & SEWER SYSTEM Debt service schedules 192 (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2015 (GLADE PARKS PHASE 3) TAX & WATERWORKS & SEWER SYSTEM Debt service schedules 193 (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2016 (MIDTOWN DEVELOPMENT) AXABLE (SELF SUPPORTING) G. 0. DEBT Graph summarizing debt service requirements 194 COMPOSITION OF DEBT SERVICE AXABLE GENERAL OBLIGATION Debt service schedules 195 REFUNDING BONDS, SERIES 2010 GOLF G.O. REFUNDING DEBT Graph summarizing debt service requirements 196 COMPOSITION OF DEBT SERVICE GENERAL OBLIGATION REFUNDING BONDS, Debt service schedules 197 SERIES 2012A-GOLF WATER & WASTEWATER REVENUE DEBT Graph summarizing debt service requirements 198 COMPOSITION OF DEBT SERVICE WATERWORKS AND SEWER SYSTEM Debt service schedules 199 REVENUE REFUNDING BONDS, SERIES 2012 WATERWORKS AND SEWER SYSTEM Debt service schedules 200 REVENUE BONDS, SERIES 2013 WATERWORKS AND SEWER SYSTEM Debt service schedules 201 REVENUE BONDS, SERIES 2015A (METERS) WATERWORKS AND SEWER SYSTEM Debt service schedules 202 REVENUE BONDS, SERIES 2015B (RECLAIMED WATER SYSTEM) WATERWORKS AND SEWER SYSTEM Debt service schedules 203 REVENUE BONDS, SERIES 2018 WATERWORKS AND SEWER SYSTEM Debt service schedules 204 REVENUE BONDS, SERIES 2019 SALES TAX REVENUE BOND DEBT rizing debt service requirements ff�� 205 COMPOSITION OF DEBT SERVICE EULESS DEVELOPMENT CORPORATION, Debt service schedules 206 SALES TAX REVENUE BONDS, SERIES 2018 EULESS DEVELOPMENT CORPORATION, Debt service schedules 207 SALES TAX REVENUE BONDS, SERIES 2019 PPENDICES 209 APPENDIX A Human Resources 211 Full-time personnel counts by department and division 212 PERSONNEL COUNTS BY DIVISION Personnel counts by fund 213 PERSONNEL COUNTS BY FUND APPENDIX B Financial Terminology 215 BASIS OF ACCOUNTING AND BUDGETING 217 FUND RELATIONSHIPS Brief description of funds, their purpose and 218-219 relationship to other funds FUND STRUCTURE Graphical representation of City funds 220 GLOSSARY OF TERMS 221-226 PPENDIX C Ordinances 227 BUDGET AMENDMENT ORDINANCE OrdinanceNo. 2272 228-229 BUDGET ORDINANCE Ordinance No. 2288 230-234 TAX RATE ORDINANCE Ordinance No. 2289 235-238 TAX ROLL ORDINANCE Ordinance No. 2290 239-240 T H E C I T Y O F EULESS October 1, 2021 Honorable Mayor Linda Martin City Council: Tim Stinneford, Place One, Mayor Pro Tern Jeremy Tompkins, Place Two Eddie Price, Place Three Perry Bynum, Place Four Harry Zimmer, Place Five Tika Paudel, 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, 2021 and ending September 30, 2022 are presented. The FY2021-22 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 FY2021-22, the City's budget provides for continued programs and services, restoration of most personnel and operating funds that were cut during the prior year due to the COVID-19 global pandemic, while responding to the increased calls for public safety. Several factors continue to ensure the strength of the City's budget, including: * Strategic planning for realization of long-term as well as short-term goals; * Fiscal management to monitor revenues, expenditures, and economic conditions to identify and address risks; A The quarter cent ('/40) sales tax for crime control and prevention purposes which funds several public safety positions; * The half cent ('/20) sales tax which provides funding for economic development, library, and park projects; -N Net growth in residential and commercial property valuations over the past decade; and * Conservative sales tax revenue budgeting practices. FY2020-21 ACCOMPLISHMENTS The accomplishments highlighted below reflect the City's achievement of several stated goals: Promote a culture that instills a "sense of community," through citizen involvement and community partnership; specifically, HEB Reads adapted and offered a drive-thru event, offered STEM grab -and -go kits weekly at four sites in the area, and the Teen Librarian cultivated a strong group of youth volunteers that contributed almost 900 hours on various library projects. Staff continued their participation in CPR, Operation Back to School, and Night of Hope. Staff also continued participation in HEB Rotary Club, HEB Teen Court, HEB Chamber of Commerce, HEB Leadership and ESBA (Euless Small Business Association). Staff from almost every department participated in the Tarrant County Vaccine Clinic at the Hurst Conference Center. The Center was staff by Tarrant County personnel as well as employees from cities throughout NE Tarrant County. Quarterly meetings with the Euless Tongan Community Committee were postponed for most of the year; however, we were able to resume in -person meetings near the end of the year. The Animal Shelter continued to partner with Trinity GAP Club to provide substantial assistance with fostering and adopting homeless pets. The Police department continued its participation with the Criminal Justice program offered through HEB ISD. Provide a harmonious environment that focuses on maintaining confidence of our citizens by providing excellent service; specifically, staff strives to respond to every concern reported by citizens and to facilitate action and responses as appropriates. Our departments continued modified operations to provide as many services as possible while following regulations required by social distancing and reduced staffing levels. Numerous processes were streamlined to provide more efficient, convenient, and safe delivery of services to citizens. Much of this was done through on-line resources, over -the -phone transactions, touchless book and document delivery, and virtual communications. During winter storm Uri staff responded to hundreds of calls for emergency medical assistance, vehicle accidents, broken pipes, and the operation of warming and comfort facilities. * Provide a safe community through quality fire and police service; specifically, the entire City continued to respond to the COVID-19 pandemic to help mitigate the health emergency in the community, to provide safe City services, and to provide vaccinations. The Code Compliance division continued the apartment inspection program and hotel/motel inspections. The Police department continued participation with Hurst and Bedford to provide for a Victims Assistance Liaison and Mental Health Coordinator. They also continued participation in the drone program and a newly formed local drug task force with the cities of Grapevine, Hurst and Bedford. Police and Fire staff participated in community events throughout the year including Coffee with a Cop, National Night Out, 6 Stones events, CFA, CPA, CERT, an Open House, and the David Hofer Summer Camps. Members of all Police divisions participated in numerous training classes and certification programs. The Police department assumed jail detention services for the City of Bedford resulting in a cost savings for both departments. The Fire department maintained its ISO #1 rating - the highest rating available. Only 74 departments in the State and 411 in the Country carry this prestigious rank. The Fire department participated in numerous training events including EMS, NEFDA, Live Fire, Urban Search and Rescue, Swift Water Rescue, and Fire Prevention. They are also are active in Regional Response Preparedness. The Police department continues to engage the community through the Training and Advisory Committee comprised of a diverse group of community members and through other outreach programs including Shop Talk with all local barber shops. The Emergency Management Coordinator led an effort with the Cities of Bedford, Colleyville, Grapevine and Hurst to secure a grant of $125,000 from NCTCOG to develop Debris Management Plans for each northeast Tarrant County City. * Employ high quality, professional, service -oriented personnel and provide for continuity in leadership; specifically, while the FY2020-21 operating budget did not include baseline salary increases due to volatile sales tax revenues, a one-time lump sum merit increase was included and distributed. Continued to promote internally when possible and continued to utilize the tuition reimbursement program to further employee education, as well as participating in a number of educational training and certification programs funded by the various departments. Maintain a solid financial position while minimizing the impact on Euless citizens; specifically, budget cuts were immediately implemented in all areas of the City with an emphasis on maintaining funding for public safety as the pandemic came to light. The City maintained Aa2 rating from Moody's Investor's Services and AA rating from Standard and Poor's which cited historically strong financial performance, conservative budgeting practices, and solid reserves. The City maintained a low tax rate of 46.250 per $100 of assessed value. The Police department continued to receive overtime grants for Driving While Intoxicated (DWI), bullet proof vest program, and traffic enforcement programs. The City also received American Rescue Plan Act (ARPA) funds to speed up the recovery from the COVID-19 pandemic. Maintain quality infrastructure improvements by providing for systematic infrastructure and facilities improvements in accordance with the Capital Improvement Plan (CIP); specifically, the City continued the annual street overlay, Americans with Disabilities Act (ADA) improvements, and street light and sidewalk maintenance programs. Incremental increases are being funded annually to keep up with inflation. The City completed a wastewater line replacement at Midway Park Second Addition. Glade Road reconstruction east of Highway 360 and the FY2018 Street Reconstruction project, which included portions of Fuller Wiser Road, Bear Creek Parkway, Ash Lane and Midway Drive, were completed. The Mary Lib Saleh Public Library and the Parks at Texas Star (PATS) remodels were also completed. We started the FY2019 street reconstruction project, the replacement of the Fuller and Far North wells, and construction of the new Fire Station #1. Promote quality development, redevelopment, and business retention within the City; specifically, restaurants including Bear Creek Bistro, Masala Express, Thamel Beer Garden, Cross City Coffee, Royal Fried Chicken, PJ's Coffee of New Orleans, and Dutch Bros. Coffee were issued Certificates of Occupancy. Comfort Inn & Suites was issued a Certificate of Occupancy for its four story 95 room facility on Airport Freeway. Also opening during the year was Victron, a retail, restaurant, fuel, and car wash facility as well as Quick Trip at N. Main and E. Euless Boulevard. Several Cresthaven area tracts were acquired, providing opportunity for redevelopment. Single family home development continued at Founders Parc, Key Life Homes, and Lennar developments. Urban Logistics began construction on a 360,000 square foot flexible commercial space. Provide quality leisure activities and events for Euless citizens of all ages; specifically, the Parks and Community Services department resumed many in -personal activities and events including reopening the Aquatic Park, hosting Summer Camp, Coffee in the Park, Bike Night, Halloween Truck or Treat, the Christmas Parade, and Heritage Park Christmas. With the renovation of PATS North, staff registered 154 baseball league teams, hosted over 800 baseball tournament teams, registered 684 softball league teams and over 600 softball tournament teams. With the new technology introduced with the remodel of the Library, staff has been able to enhance service levels by utilizing tablets to check out items, issue library cards, and assist with item searches. Because of the mobile nature of the tablets, staff can provide on -demand service anywhere in the building. Patrons can also use self -check stations and use online reservations to reserve a study room or request items. The Library continues to participate in the CloudLink digital consortium providing access to over 220,000 digital items. The Library received a $20,500 grant to become a KultureCity Sensory -Friendly library and provide sensory equipment for individuals with sensory issues. They also received over $24,000 through the Emergency Connectivity Fund to provide 20 LTE-enabled laptops and 25 additional Wi-Fi hotspots for residents. The City received the Tree City USA distinction for the 35t" consecutive year and was recognized as the longest active growth Award recipient of any city in America by the National Arbor Day Foundation. Euless strives to "enhance the quality of life" for citizens. The initiatives shown symbolize the City's commitment to enhance the quality of life for residents. As the next fiscal year begins, the budget serves as the blueprint to achieve the goals and meet the mission as set forth by the City Council. BUDGET GUIDANCE The FY2021-22 budget is a culmination of several months of intensive effort involving the City Council, all departments and staff. Beginning in early spring, the City staff began working on a budget that would meet the mission, vision, and objectives set forth by the City Council. During the previous fiscal year, numerous cuts were made to personnel, operating funds, annual funding for street maintenance, and annual depreciation funding for the City's fleet, equipment, furnishings, and fixtures due to the unprecedented amount of uncertainty to operations and budget forecasts from the world-wide pandemic. This budget strives to restore most of those cuts and addresses increased calls for public safety. Preparing the budget for FY2021-22 required careful consideration of all revenues and expenditures and the continued effects of the pandemic. A preliminary budget was submitted to the City Council in July and was available online for citizen review. A final budget was submitted and adopted in August by the City Council. This budget document represents the final results from all their hard work. We continue to focus on services for our citizens and maintaining reserve levels in accordance with the City's fiscal policies. The City continues to maintain a strong property tax base and healthy reserves. The City's conservative approach to revenue projections is important in maintaining a strong financial position. Under the direction of the City Council, staff will continue to work with community partners including citizens, businesses, volunteers, Tarrant County, DFW Airport, the school districts, and neighboring cities to capitalize on opportunities and continue to build a vibrant community. GOALS AND OBJECTIVES In order to meet the Goals and Objectives stated in the Introduction section of this document, emphasis is placed on major short-term objectives including: 1) continuing existing services for citizens; 2) maintaining a competitive employee compensation package; 3) preserving appropriate reserve levels; 4) identifying cost saving measures; 5) providing funding to implement the City Council's strategic plans while considering the impact on the City's tax rate; and 6) providing for appropriate levels of staffing as shown in the following table. Multi -Year Full -Time Staffing Levels FY20 Actual FY21 Budgeted FY21 Estimated FY22 Proposed General Fund -FT 275.75 278.25 278.25 282.25 Enterprise -FT 70.25 69.75 69.75 71.25 Special Revenue -FT 44.5 40.5 40.5 43 Internal Service -FT 1.5 1.5 1.5 1.5 Total -FT 392 390 390 398 The approved FY2021-22 Budget provides: A Continuation of current programs and services for citizens. �s Restoration of personnel to pre-COVID-19 levels with one exception (an internal auditor position remains frozen). Additionally, three firefighter/paramedics and three police officers are included in the General Fund and a public works field technician has been added to the Water and Wastewater fund. A A baseline salary increase of 2% is included for the employee pay plan. Additionally, funding has been included to provide a one-time lump sum payment of up to 3% based on performance. A Funding for annual street improvements in the amount of $1,025,000 was restored in the General Fund baseline budget. iv Depreciation funding for the majority of the City's vehicles, equipment, furnishings, and fixtures has been restored in the baseline budgets at 100% (Texas Star Golf Course remains at 55%). Reserve levels which meet or exceed requirements established in the fiscal policy. 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. The adopted tax rate for FY2021-22 is 47.50 per $100 of assessed evaluation. The City had reduced or held the tax rate for 27 consecutive years, reducing from a high of 61.860 in 1994 to the rate of 46.250 last year. In order to fund the additional public safety personnel, the tax rate was adopted for FY2021-22 at 47.50 per $100 of assessed valuation. This is an increase of 1.250. Based on the average residential home value of $240,354, an average homeowner will pay $913.35 in annual property taxes compared to an average annual tax burden of $884.99 for FY2020-21, which is an increase of $28.36 per year or $2.36 per month. The proposed rate is lower than the voter approval rate, which is 47.68250. GENERAL FUND REVENUES The General Fund resources are proposed at $49,804,992, which includes $45,381,209 in revenues and $4,423,783 of budgeted fund balance drawdown. The City's fiscal policies provide that General Fund reserves should be at least 30 to 60 days of working capital. At no time shall the reserve fall below 8.3% of the General Fund expenditure budget (i.e. 30-day level). The current reserve is maintained at 60 days which equates to approximately 16.4% of next year's budgeted expenditures excluding capital. In order to minimize debt issuance, the City has chosen to cash flow capital expenditures from excess reserves when available. As shown on page 12, the recommended reserve level for FY2021-22 is $7,455,548. The estimated beginning fund balance is $15,964,374, leaving $8,508,826, to fund the budgeted drawdown mentioned above. Proposed revenue for FY2021-22 assumes an overall increase of 10% from the FY2020-21 original budget. Revenue estimates and projections were developed utilizing economic forecasting and trending with new rates. Funding of the City's General Fund operations is derived from six (6) major revenue categories which include property taxes, sales taxes, franchise fees, licenses and permits, fines and fees, and intergovernmental transfers. Each of these revenue sources is detailed as follows with a brief description of how internal and external factors affect each revenue amount. General Property Taxes The largest financial consideration that guides the development of the budget for the upcoming year is the projection of property tax revenues. This revenue is based on information from the Certified Tax Roll received July 251" 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 operations. Property taxes are levied each October 1 on the assessed value as of the prior January 1 for all real, business, 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. Penalties 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 for tax year 2021, including minimum value of property under protest, provided to the City by TAD totaled $5,306,690,383, an increase of $142,440,090 from the 2020 tax roll of $5,164,250,293. The certified roll reflects all taxable property in the City as of January 1, 2021. The current certified values show an increase of 2.76% over the prior year. Property values currently total $5.31 billion as shown by the graph. The City's adopted tax rate is $0.475 per $100 of assessed valuation. Euless' tax rate had declined steadily from 61.60 in 1995 to an adopted rate of 46.250 for FY2020-21. The City's goal of maintaining a stable tax rate has proven very beneficial to the citizens of Euless. Additionally, the City grants exemptions for homesteads allowed by state law and provides senior and disabled citizen exemptions. In 2004, the City established an irrevocable tax freeze on the residential homesteads of disabled persons and residential homesteads of persons age 65 years or older. In order to fund additional public safety personnel, the tax rate adopted for FY2021-22 was 47.50 per $100 of assessed valuation. This is an increase of 1.250. Based on the average residential home value of $240,354, an average homeowner will pay $913.35 in annual property taxes compared to an average annual tax burden of $884.99 for FY2020-21, which is an increase of $28.36 per year or $2.36 per month. The proposed rate is lower than the voter approval rate, which is 47.68250. General property tax revenues are anticipated to generate $19,248,931 (including delinquent taxes and related penalties but excluding Tax Increment Reinvestment Zone [TIRZ] revenues) which accounts for 42% of all General Fund revenue. Sales Tax Revenues Revenue collected from sales taxes is the second largest component of the General Fund. Sales taxes in the General Fund account for 32% of total 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 sales tax rate for the City of Euless is 8.250. Of this amount, the State receives 6.250 and the City receives 20. Of the City's portion, the General Fund receives 1.250 which includes a 1¢ general sales tax and a'/40 for property tax relief. In addition, in 1993 the citizens of Euless voted to levy an additional '/20 sales tax for the Euless Development Corporation (EDC) and in 1995 an additional %0 sales tax for the Crime Control and Prevention District (CCPD) which are reported as blended component units of the City in Special Revenue Funds. The City's Economic Development department continues to seek development opportunities to further diversify the sales tax base. It is the City's policy to use a conservative approach in forecasting this vi revenue source due to volatility and high dependence on local economic conditions. The 1¢ General Fund sales tax is expected to generate $11,530,175 in FY2021-22 and the'/%¢ additional sales tax for property tax relief is anticipated to generate $2,882,543. This is an increase from last year due to continued development, COVID-19 impacts, and inflation. As the total sales tax collections chart indicates, this revenue source has grown significantly over the last decade. As sales tax revenue increases, the City's risk and vulnerability to adverse changes in economic conditions such as the pandemic also increases. Projecting sales tax revenues in future years continues to be challenging, given the uncertain impact of the worldwide pandemic, development efforts, legislative initiatives, and economic conditions. Franchise Fees Franchise Taxes (gross receipt taxes) are 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 $3,984,200 which represents less than 9% of the General Fund revenues. This revenue has dropped from previous years due to legislative changes for telephone and cable franchise fees. Licenses and Permit Fees Licenses and permit fees represent almost 1.5% 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 remained strong over the last several years. FY2021-22 is expected to decrease as the City reaches buildout. Fines and Fees Fines and fees represent almost 7% of the General Fund revenues and include revenue generated from municipal court cases, ambulance fees, jail revenues, and library fees. Fines and fees are projected to decrease due to declines in municipal court fee collections. Intergovernmental Transfers/Miscellaneous Intergovernmental transfers represent 6% 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. Other miscellaneous revenues represent 2% of General Fund revenue. GENERAL FUND EXPENDITURES General Fund operating expenditures are projected at $45,354,585, which represents an increase of 10% from the FY2020-21 budget excluding capital programs. This increase is primarily due to the reinstatement of positions to pre-COVID-19 levels and the need for three new firefighter/paramedics and three new police officers. Additionally, funding has been restored for equipment replacement and street maintenance programs. vii During the prior year, four police officers were moved to the General Fund from CCPD due to a reduction in sales tax revenue. The FY2021-22 budget moves three positions back to the CCPD Fund and continues to fund the fourth from the General Fund. Juvenile Case revenue continues to decline; therefore, one-half of the Juvenile Case Manager has been transferred to the General Fund. A 2% baseline salary increase is budgeted for FY2021-22 as well as funding for a one-time lump sum of up to 3% based on performance. Contractual rebates have been increased based on expected increases in sales tax collections. Recommended capital items are detailed in the proposed budget and are funded from excess reserves. A breakdown of General Fund Revenues and Expenditures is graphed as follows: Transfers 6% Misc. 2% Revenues Sales & Use Taxes 32% Property Taxes42% General Fund enses & Permits 2% PACS 6% Franchise Fees 9% Capital 9% City Admin. Fines & Fees 2% 7% Expenditures Fire 24% *****" —1-0.6100 Police 32% Public Works 7% . Finance 3% 1 Admin. Srvcs. 7% I Non -Dept. 9% Development 1% 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 excluding capital. The fund balance summary, provided on page 12, 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 on page 34. WATER AND WASTEWATER FUND REVENUES Resources available in the Water and Wastewater fund total $31,381,126, which includes $27,725,282 in estimated revenues and $3,655,844 of prior year excess reserves. The water and wastewater revenue projections are based on current, unchanged rates to utility customers. Budgeted water revenues are calculated utilizing a base rate of $12.75 per month for residential customers and a variable commercial customer base rate based on meter size. In an effort to promote continued water conservation, the City's water rates are structured whereby customers pay a graduated volume rate based on varying levels of monthly water consumption. See page 24 for detailed rates. A rebate of 300 per thousand gallons of water used up to a maximum of 15,000 gallons per month is included for single- family residential customers. The City's Rate Stabilization Fund will provide the resources to cover the cost of the proposed rebate. Budgeted wastewater revenue is calculated on a base rate of $11.00 per month for all customer classes, and a volume charge of $4.34 per 1,000 gallons of wastewater treatment up to a maximum of 12,000 gallons for residential customers. This is the same rate as FY2020-21, as can be seen on page 25. No maximum applies to commercial customers for wastewater treatment. 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 15, the recommended reserve level for the Water and Wastewater Fund is $5,695,051. The estimated beginning working capital for FY2021-22 totals $9,350,895, leaving $3,655,844 to fund the budgeted drawdown mentioned below for capital. 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: Water & Wastewater Revenues Wastewater 36% Sanitation 1% Recycling 2% Penalties 1% Other 2% Reclaimed Water 3% Water 55% Expenditures Water Production 3: Public Works Finance 29 Non -Dept. 33% Water Distribution 5% Wastewater Treatment 18% GIS 2% pital 6% WATER AND WASTEWATER FUND EXPENDITURES Water and Wastewater Fund operating expenditures are projected at $27,715,916. This is an increase of 3% from the FY2020-21 original budget excluding capital programs. Positions have been reinstated to pre-COVID-19 levels and a new public works field technician has been added to meet service demands. Additionally, a 2% salary increase is included in baseline as well as funding for a one-time lump sum up to 3% based on performance. Recommended capital / one-time items are detailed on page 35 and are funded from excess reserves. The proposed budget meets the criteria set forth in the City's fiscal policies with reserves calculated at 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 FY2021-22 budget also includes a transfer from the operating fund to the capital projects fund for capital improvements detailed in the Water and Wastewater Capital Projects section below. ix WATER AND WASTEWATER CAPITAL PROJECTS The Water and Wastewater Capital Projects Fund includes wastewater line replacement at Midway Park 3rd Addition Phase II and Green Hills Parks and the 47th Year CDBG line replacement at Paula Lane / David Drive / Susan Street / Raider Court. Water line replacement at Huntington Drive and the replacement of a water well are also included in new funding. This budget includes continued funding for ongoing well repairs and reclaimed water line extensions. Supplemental information is provided in the Capital Improvement Program section of this document, as well as in the Capital Improvement Program issued under separate cover. 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 on outstanding bonds. This reserve is in addition to the working capital required by the City's fiscal policies and is maintained in a separate fund. For the FY2021-22 budget, the required reserve is $750,550. Since this is less than what was required in the previous year, the adopted budget includes a transfer of excess reserves to the Water and Wastewater Capital Projects fund for continued investment in infrastructure. INTERNAL SERVICE FUNDS Health Insurance/Benefits Fund The City provides employee medical insurance coverage on a self -insured basis. The employee pays a portion of the insurance cost. The excess coverage insurance policies for FY2021-22 require a specific deductible of $125,000 per person and covers aggregate claims in excess of $6,796,035. Vehicle/Equipment Replacement Fund The City maintains an equipment replacement program to accumulate funds for the replacement of existing vehicles, equipment, furnishings, and fixtures. Funding is provided annually by user departments in order to accumulate funds to cover the expected replacement costs. Additionally, purchases in excess of $75,000 are supplemented with funding from the Car Rental Fund and the use of tax notes as required. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of Euless. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including the promotion of tourism, programs which enhance the arts, historical restoration programs, and convention facilities. The hotel/motel tax receipts are projected to increase in FY2021-22 from current year collections based on increased travel. Historical preservation, conference center operations, and contractual rebates are included in the budget for FY2021-22 Half -Cent Sales Tax Fund Euless citizens approved an additional '/20 sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY2021-22 are expected to increase almost 18% from the current year budget. All positions have been reinstated to pre-COVID-19 levels and a 2% increase in baseline salaries is included. Recommended capital / one-time programs, as detailed on page 34, include fencing at the Parks at Texas Star (PATS), repainting of the aquatic's center slides, and transfers to CIP for miscellaneous parks improvements, PATS Phase VII funds for staff offices and Blessing Branch Park improvements. This budget maintains the required 60 days of working capital for reserves, which is consistent with other governmental funds. Police Drug Fund This fund was established to account for the proceeds from sale of assets seized in connection with drug arrests. These revenues are used exclusively for Police department expenditures and have allowed the City to upgrade police radio systems, provide protection gear for officers, purchase additional police vehicles, purchase a mobile sky watch trailer, purchase a security system for the police facility, and develop the Commercial Vehicle Enforcement program. Crime Control and Prevention District Fund The Crime Control and Prevention District (CCPD) Fund is used to account for an additional '/40 voter - approved sales tax. State law restricts the use of these funds to crime control and prevention activities. This revenue source provides funding for several public safety positions. Projected revenues, due to the COVID-19 pandemic, were estimated twenty percent lower last fiscal year. Due to the expected decrease in revenue, four police officer positions previously funded from the Crime Control and Prevention District were funded by the General Fund for FY2020-21. The FY2021-22 budget approved funding three of those positions once again from the CCPD Fund. The FY2021-22 approved budget also includes additional funding for public safety equipment as detailed on page 35. Short -Term Motor Vehicle (Car Rental) Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the City limits. In the spring of 2000, the Dallas -Fort Worth International (DFW) Airport opened a consolidated car rental facility within Euless City limits. These funds are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the parties in FY1997-98. The COVID-19 pandemic devastated the travel industry. Revenue from car rentals dropped substantially but are making a recovery. We expect revenues of $10,915,975 in FY2021-22. Expenditures from this fund include a transfer to the General Fund equal to one-third of the City's share of the revenue. This transfer helps offset the amount needed from property taxes to support general government operations. Additionally, funds are included for redevelopment projects and facility improvements. Staff has maintained the $2,000,000 reserve level approved by the City Council. OTHER ENTERPRISE FUNDS Recreation Class Fund The Recreation Class Fund provides outstanding community activities for citizens. The activities financed from this fund range from youth programs to senior citizen activities, and provide funding for many activities at the Euless Family Life Center. 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 FY2021-22 residential monthly rate increased 250 for the monthly residential rate to $3.00 and remains competitive with other communities in the area. Monthly commercial drainage fees are based upon lot size and increased proportionately. This revenue source is used to fund eight Public Works positions, drainage capital improvement projects, and maintenance of the drainage system. Xi Texas Star Golf Course The Texas Star Golf Course and Conference Centre is a vibrant part of the Euless community. This facility is well-known for world class golf that is secluded in the midst of the Dallas/Fort Worth Metroplex. This challenging course has been recognized as a premier municipal facility by leading golf publications. The course was listed in the Top 100golfcourses.com (Texas golf courses); Golfweek's Best 2021: Best Courses You Can Play, in Texas; and by texasgolf.com as in the top 18 of the Best Texas Golf Courses. Raven's Grille and the Conference Centre continue to receive rave reviews. The Conference Centre has 7,000 square feet of divisible space and hosts business conferences, weddings, concerts, and other events. During FY2020-21 the course experienced more paid rounds played than projected; however, bookings for the conference center decreased due to restrictions from the pandemic. Bookings are increasing slowly. The adopted budget includes revenue projections of $5,463,868 and proposed operating expenses of $4,515,970. Texas Star Sports Complex Texas Star Sports Complex is an amateur athlete's dream. It provides the perfect location for tournaments and special events. Synthetic turf and parking enhancements at the Parks at Texas Star have taken amateur fields in the area to a higher level and allow for quicker play time following rain events. Renovations completed in the spring of 2021 provide for the expansion of youth baseball leagues and tournaments while still accommodating some adult softball play at the former Softball World facility. The FY2021-22 budget for this complex includes projected revenues of $1,062,030 and proposed operating expenses of $968,804 and capital and one-time expenses of $262,995 detailed on page 35. LONG-TERM FOCUS Multi -Year Financial Plan To this point, the budget message has focused on short-term financial policies and goals that guide the development of the budget for the upcoming year. Long-term financial goals and issues are examined each year through the preparation of the Multi -Year Financial Plan, which covers the next five years. Decisions for the upcoming year are not made without considering the long-term financial impact. Expenditures are projected at moderate growth and funding strategies are developed to provide for this growth. Potential revenue sources, cost saving strategies, and debt issuance are considered before property tax rate changes or utility rate changes are factored into the plan to balance the projected budgets. Due to the COVID-19 pandemic and the resulting significant amount of uncertainty in forecasting, updates to the multi -year operating plan were deferred until a reasonable and realistic forecast based on actual events can be determined. Capital Improvement Plan Another important long-term planning document is the Capital Improvements Program (CIP). The City has created and produced, under separate cover, a CIP to address many of its long-term goals which include: maintaining and constructing infrastructure and municipal facilities in accordance with the CIP 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 CIP Plan meets the City Council's goal of providing for systematic infrastructure improvements and facility improvements by providing a plan and funding to upgrade amenities and infrastructure. The program identifies potential projects which are described in detail and prioritized. Projects scheduled for consideration in the FY2021-22 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 and operational impacts included in the appropriate funds. xii The multi -year capital 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 impact operating budgets and are planned accordingly. The FY2021-22 budget includes a variety of capital improvement projects, as detailed in the capital section of this document on pages 154-168 and in the CIP under separate cover. Several projects for FY2021-22 will be funded through operating transfers or excess reserves including the replacement of a water well from funds received through the American Rescue Plan Act of 2021. The FY2021-22 CIP budget includes total resources available (including intergovernmental transfers) of $23,036,359 and capital expenditures (including on -going funded projects) of $14,896,370. 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 received in one fiscal year and the payment of the project expenses 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. The FY2021-22 budget further addresses the goal of maintaining infrastructure by allocating funds to continue miscellaneous drainage and street improvements, water well repairs, reclaimed water system expansion, Texas Star Sports Complex Phase VII program, redevelopment, Municipal Plaza Improvements Phase II, economic development incentives, Texas Star Golf Course improvements, and miscellaneous park and irrigation improvements. 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 has been used to finance infrastructure needs and traditional government facilities such as streets, public safety facilities, 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 CIP on City operations and debt service amounts. Authorization to Issue Debt/Legal Debt Margin As set forth in the Constitution of the State of Texas, cities with a population of 5,000 or more inhabitants may, by majority vote of the qualified voters, adopt or amend charters to become "home rule cities." Euless, being a home rule city, has adopted a Charter. The Charter provides in Article VIII, Section 4 that: "It shall be the duty of the Council to levy an annual tax sufficient to pay the interest on and provide the necessary sinking fund required by law on all outstanding general obligation bonds of the City." In accordance with the State of Texas Constitution, the City of Euless has not exceeded the legal debt limit as calculated: Taxable Assessed Valuation $5,306,690,383 Constitutional Limit of Debt 2.5% of assessed valuation Maximum Constitutional Revenue Available $132,667,260 Constitutional Maximum Tax Rate $2.50 per $100 assessed valuation Adopted Tax Rate $0.475 per $100 of valuation Available Unused Constitutional Maximum Rate $2.025 Types of Debt Outstanding The City has existing long-term debt for the acquisition and construction of major capital facilities, infrastructure, and equipment. The City has identified a possible project for a public improvement district that may require debt issuance. To date, no action has been taken. Such an issuance is not expected to impact the interest and sinking portion of the tax rate as it would be paid by a public improvement district assessment. A brief explanation of various debt instruments is provided below. Additional information on the debt is included in pages 170-206 of this book. General Obligation Bonds — are issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds — are issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization. Certificates of Obligation — are similar to General Obligation bonded debt in their 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 collected by the Euless Development Corporation. Tax Anticipation Notes — are issued to finance shorter -term debt such as short economic life assets. Impact of Capital Improvement Program The City recognizes that many capital projects will have an impact on future operating budgets. Although the reconstruction of streets and replacement of water and wastewater lines impact operations by reducing maintenance costs, these funds are redirected for additional maintenance throughout the City. Therefore, the net effect to operations and maintenance costs 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. These costs are incorporated in the operational budgets and the multi -year financial plan. Further detail on the operational impact is provided in the CIP document. ECONOMIC CONDITION The City of Euless is located in Tarrant County 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 International Airport reports itself as the fourth largest airport in terms of operations and fifteenth largest in terms of passengers in the world, handling over 73 million passengers in 2019. AV According to the North Texas Commission, DFW is the 4t" largest region in the US and has experienced tremendous growth during the past decade. With its highly -diversified economy, DFW has a population of over 7.5 million with a median age of 35.3, a Gross Domestic Product of $613.4 billion, a labor force of over 3.9 million with the fifth largest concentration of tech workers in the United States, a 2.8% job growth rate, is home to 24 Fortune 500 firms, and boasts college enrollment of over 367,000 in 33 colleges and universities making their home in the region. Such an economic environment has helped the region weather economic downturns in key sectors better than many other regions in the nation. The AllianceTexas development in North Fort Worth is a 27,000-acre master -planned, mixed -use community which is home to 530 companies, 63,000 employees, 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 (www.alliancetexas.com, AllianceTexas spurs economy in Northeast Fort Worth). As noted by AllianceTexas, despite the historically unprecedented challenges to the economy created by the global pandemic, more than $8.24 billion of economic impact was generated in 2020 alone, exceeding the economic impact generated in 2019 by nearly $1 billion. This is evidence of the sustainability of the region as an economic engine and a place where business can thrive amidst the toughest of circumstances. Taxable value for all residential and commercial property in the City of Euless is estimated at approximately $5.3 billion for tax year 2021, which is a 2.76% increase from the prior year, due to increases in both residential and commercial real estate property values. Sales tax collections increased during FY2020-21 despite COVID-19 projected impacts. Euless continues to look for additional revenue opportunities in order to minimize the tax burden to citizens and strives to cut costs without impacting service. The City typically receives a significant amount of revenue from a consolidated rental car facility located at DFW Airport. COVID-19 has had a significant impact on the travel industry and this revenue source significantly reduced in FY2020-21 but is rebounding. The City Council has chosen to continue to use this funding source to support general government operations and to cash flow capital projects in lieu of debt issuance when possible. The City has been very cautious to not become overly dependent on this volatile resource while providing for needed improvements for citizens. The City of Euless has approximately 442.53 acres of undeveloped land. Parcels remain available at Glade Parks, Founders Parc, and the Riverwalk! development in addition to several infill tracts. The Dallas Cowboys AT&T Stadium and Texas Rangers Globe Life Field and Globe Life Park in Arlington are located within minutes of Euless and, continue to attract additional tourism to the City by hosting concerts and sporting events, although these have been limited due to the COVID-19 pandemic. 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 Staff continues to work hard to provide programs and services to the community in an effective and efficient manner. During the past two years, changes were made to operations and the budget in responds to COVID-19. Every effort was made to continue to provide services in a safe manner and to reimagine offerings that would allow the community to continue to enjoy activities in a safe environment. 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. Supplemental information is provided for informational purposes only and is not formally approved as part of the budget process. Supplemental information is reported at the department or fund level, charts and graphs have been used xv when possible to provide information at a glance and comparison data has been limited to prior year actual budget, estimated and proposed. 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 CIP Document is 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. We appreciate the dedication of the Mayor and Council during the budget process, and thank the employees for their assistance in developing a budget that will allow us to continue to pursue the City's goals and objectives. As always, the City of Euless staff welcomes and appreciates your comments. Respectfully submitted, Loretta Getchell City Manager xvi COUNCIL ADOPTED 2021-2022 ANNUAL CITY OF EULESS BUDGET COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES Includes All Funds Subject to Appropriation with Comparison to Prior Years SPECIAL DEBT INTERNAL GENERAL ENTERPRISE RESERVE REVENUE SERVICE SERVICE FUND FUNDS FUNDS FUNDS FUNDS FUNDS BEGINNING FUND BALANCE $ 15,964,374 $ 19,875,541 $ 3,716,763 $ 11,050,218 $ 21,525,046 $ 9,444,718 BUDGETED REVENUES Property Taxes $ 19,177,531 $ 2,173,515 $ 3,558,653 $ $ $ - Gross Receipts Tax $ 3,984,200 $ 90,600 $ - $ $ $ - General Sales Tax $ 14,412,718 $ 9,042,140 $ $ $ $ - Selective Sales Tax $ 133,000 $ 11,498,715 $ $ $ $ - Fines/Fees/Penalties $ 1,415,500 $ 846,660 $ 12,000 $ 237,500 $ $ - Licenses & Permits $ 569,800 $ - $ - $ - $ $ - Interest Income $ 71,838 $ 31,662 $ 2,450 $ 25,216 $ 31,200 $ 23,500 Intergovernmental Revenue $ 426,350 $ 5,257,933 $ - $ - $ - $ - Char es for Service $ 1,909,825 $ - $ - $ 33,801,019 $ - $ - Miscellaneous/Rental Income $ 633,916 $ 109,580 $ 495,000 $ 233,153 $ 690,882 $ 65,000 Insurance/Risk/Other Sources $ 5,000 $ - $ - $ - $ 7,461,511 $ - Revenues before Transfers $ 42,739,678 $ 29,050,805 $ 4,068,103 $ 34,296,888 $ 8,183,593 $ 88,500 Transfers from other funds $ 2,641,531 $ 1,980,237 $ 4,627,080 $ 2,902,685 $ 5,653,204 $ 999,725 TOTAL REVENUES $ 45,381,209 $ 31,031,042 $ 8,695,183 $ 37,199,573 $ 13,836,797 $ 1,088,225 AVAILABLE RESOURCES $ 61,345,583 $ 50,906,583 $ 12,411,946 $ 48,249,791 $ 35,361,843 $ 10,532,943 BUDGETED EXPENDITURES Personal Services $ 34,340,422 $ 5,251,761 $ - $ 9,362,501 $ 895,340 $ - Professional/Technical Services $ 1,488,177 $ 309,325 $ 3,400 $ 2,515,829 $ 320,052 $ - Contractual Services $ 701,150 $ 75,830 $ - $ 408,815 $ - $ - Utilities $ 899,821 $ 288,000 $ - $ 14,612,474 $ - $ - Maintenance $ 877,250 $ 61,500 $ $ 522,990 $ 13,500 $ - Other Services/Contin encies* $ 125,500 $ 172,000 $ - $ 92,500 $ 629,255 $ - Insurance $ 5,300 $ - $ $ 44,000 $ 6,851,778 $ - General & Administrative $ 318,500 $ 67,925 $ $ 213,825 $ 2,000 $ - Rebates/Incentives $ 1,751,630 $ 7,751,762 $ - $ - $ - $ Supplies $ 1,090,500 $ 452,906 $ - $ 1,774,288 $ 10,375 $ - Capital & Infrastructure Improvements $ - $ - $ - $ - $ - $ - Capital / One -Time $ 5,237,291 $ 2,308,930 $ 999,725 $ 474,846 $ 4,965,700 $ - Debt Service/Bank Charges $ 9,600 $ 416,480 $ 8,748,091 $ 9,600 $ - $ - Expenditures before Transfers $ 46,845,141 $ 17,156,419 $ 9,751,216 $ 30,031,668 $ 13,688,000 $ - Transfers to other funds $ 2,933,227 $ 15,905,206 $ - $ 8,316,394 $ - $ 1,524,162 TOTAL EXPENDITURES $ 49,778,368 $ 33,061,625 $ 9,751,216 $ 38,348,062 $ 13,688,000 $ 1,524,162 ENDING BALANCE DESIGNATED $ 95,392 $ 816,937 $ 559,404 $ - $ - $ 4,675,133 UNDESIGNATED $ 11,471,823 $ 17,028,021 $ 2,101,326 $ 9,901,729 $ 21,673,843 $ 4,333,648 PROJECTED ENDING FUND BALANCE $ 11,567,215 $ 17,844,958 $ 2,660,730 $ 9,901,729 $ 21,673,843 $ 9,008,781 RECOMMENDED RESERVES PER FISCAL POLICY $ 7,455,548 $ 3,384,378 $ 328,944 $ 7,146,838 $ 16,743,752 $ - * Other Services/Contingencies includes budget adjustments in the Estimated FY2020-21 column that were entered in a variety of line items. NOTE: Some accounts may have been recategorized to provide consistent presentation across funds. xvi i COUNCIL ADOPTED 2021-2022 ANNUAL CITY OF EULESS BUDGET COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES Includes All Funds Subject to Appropriation with Comparison to Prior Years CAPITAL FY2021-22 ALL BUDGET ESTIMATED ACTUAL IMPROVEMENT FUND FUNDS SUMMARY FY2020-21 FY2020-21 FY2019-20 BEGINNING FUND BALANCE $ 8,610,401 $ 90,187,061 $ 114,151,381 $ 114,151,381 $ 108,904,299 BUDGETED REVENUES Property Taxes $ - $ 24,909,699 $ 23,331,869 $ 24,088,815 $ 22,641,899 Gross Receipts Tax $ - $ 4,074,800 $ 4,356,726 $ 4,147,214 $ 4,238,662 General Sales Tax $ - $ 23,454,858 $ 19,293,318 $ 23,123,752 $ 22,088,364 Selective Sales Tax $ - $ 11,631,715 $ 8,020,246 $ 7,320,246 $ 11,113,398 Fines/Fees/Penalties $ 391,000 $ 2,902,660 $ 3,494,085 $ 3,739,943 $ 3,520,800 Licenses & Permits $ - $ 569,800 $ 580,300 $ 1,040,800 $ 1,605,103 Interest Income $ - $ 185,866 $ 330,350 $ 270,596 $ 1,423,665 Intergovernmental Revenue $ 324,000 $ 6,008,283 $ 477,345 $ 5,937,108 $ 3,758,446 Charges for Service $ - $ 35,710,844 $ 34,606,726 $ 34,602,605 $ 33,254,491 Miscellaneous/Rental Income $ - $ 2,227,531 $ 2,321,673 $ 3,329,921 $ 2,949,506 Insurance/Risk/Other Sources $ (999,725) $ 6,466,786 $ 14,339,772 $ 15,624,911 $ 19,931,377 Revenues before Transfers $ 284,725 $ 118,142,842 $ 111,152,410 $ 123,225,911 $ 126,525,711 Transfers from other funds $ 14,710,683 $ 33,515,145 $ 15,258,579 $ 18,257,996 $ 25,438,408 TOTAL REVENUES $ 14,425,958 $ 151,657,987 $ 126,410,989 $ 141,483,907 $ 151,964,119 AVAILABLE RESOURCES $ 23,036,359 $ 241,845,048 $ 240,562,370 $ 255,635,288 $ 260,868,418 BUDGETED EXPENDITURES Personal Services $ - $ 49,850,024 $ 47,195,945 $ 47,195,945 $ 44,544,110 Professional/Technical Services $ 832,700 $ 5,469,483 $ 4,528,267 $ 5,876,024 $ 5,949,826 Contractual Services $ 403,000 $ 1,588,795 $ 1,144,300 $ 1,172,930 $ 1,111,270 Utilities $ 100,000 $ 15,900,295 $ 15,907,050 $ 15,902,050 $ 15,914,811 Maintenance $ - $ 1,475,240 $ 1,395,329 $ 1,395,329 $ 1,244,642 Other Services/Contingencies* $ 17,384 $ 1,036,639 $ 755,337 $ 1,752,341 $ 94,785 Insurance $ - $ 6,901,078 $ 6,835,832 $ 6,835,832 $ 6,004,442 General & Administrative $ - $ 602,250 $ 707,507 $ 700,807 $ 437,780 Rebates/Incentives $ 25,000 $ 9,528,392 $ 7,098,767 $ 8,350,533 $ 8,932,342 Supplies $ 25,000 $ 3,353,069 $ 3,111,342 $ 3,195,979 $ 2,735,215 Capital & Infrastructure Improvements $ 13,374,980 $ 13,374,980 $ 9,419,029 $ 41,635,280 $ 20,461,522 Capital / One -Time $ - $ 13,986,492 $ 6,283,716 $ 6,648,877 $ 5,741,430 Debt Service/Bank Charges $ - $ 9,183,771 $ 9,409,487 $ 9,545,222 $ 8,685,397 Expenditures before Transfers $ 14,778,064 $ 132,250,508 $ 113,791,908 $ 150,207,149 $ 121,857,572 Transfers to other funds $ 118,306 $ 28,797,295 $ 13,546,078 $ 15,241,078 $ 24,859,465 TOTAL EXPENDITURES $ 14,896,370 $ 161,047,803 $ 127,337,986 $ 165,448,227 $ 146,717,037 ENDING BALANCE DESIGNATED $ - $ 6,146,866 $ 5,254,771 $ 5,254,771 $ 3,009,310 UNDESIGNATED $ 8,139,989 $ 74,650,379 $ 41,834,879 $ 84,932,290 $ 111,142,071 PROJECTED ENDING FUND BALANCE $ 8,139,989 $ 80,797,245 $ 113,224,384 $ 90,187,061 $ 114,151,381 RECOMMENDED RESERVES PER FISCAL POLICY $ - 1 $ 35,059,460 1 $ 33,711,373 1 $ 33,711,373 1 $ 30,602,421 * Other Services/Contingencies includes budget adjustments in the Estimated FY2020- 21 column that were entered in a variety of line items. NOTE: Some accounts may have been recategorized to provide consistent presentation across funds. xviii H E C I T Y 0 EULESS Budget H E C I T Y 0 EULESS T H E C I T Y O F EULESS July 30, 2021 Honorable Mayor Linda Martin Honorable City Councilmembers: Tim Stinneford, Place One, Mayor Pro Tern Jeremy Tompkins, Place Two Eddie Price, Place Three Perry Bynum, Place Four Harry Zimmer, Place Five Tika Paudel, Place Six INTRODUCTION As required by the City of Euless' Home Rule Charter, the operating budget for the fiscal year beginning October 1, 2021 and ending September 30, 2022 is submitted for your review. This budget document includes all required data per the City's Charter and includes additional supplementary information. We hope our citizens find this document easy to navigate. In accordance with state law, the proposed budget was filed with the municipal clerk on July 16, 2021 and was based on estimated taxable property values since certified values were not received until July 23, 2021. As stated in that document, we have updated the proposed budget based on actual certified taxable property values and adjusted the proposed tax rate accordingly. Both the original and updated versions of the proposed budget will be available on the City's website for citizen review. The table of contents in the proposed budget will reflect any updated pages as "replacement" pages for ease of the reader. We would like to extend our thanks to all of the department directors and managers along with the finance staff for their outstanding performance in preparing this budget document. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov BUDGET HIGHLIGHTS In preparing this budget, we strived to restore personnel and operating funds that were cut during the prior year due to the COVID-19 global pandemic. The most significant cuts, excluding personnel, were the annual funding for street maintenance and annual depreciation funding for our City's fleet, equipment, furnishings and fixtures. Based on increased calls for service, this budget includes additional public safety personnel, including three firefighter/paramedics and three police officers. We believe these positions are necessary in order to maintain appropriate response times for emergency calls for service. The City has reduced or held the tax rate for 27 consecutive years, reducing from a high of 61.860 in 1994 to the current rate of 46.250. In order to fund the additional public safety personnel, the proposed tax rate for FY2021-2022 is 47.50 per $100 of assessed valuation. This is an increase of 1.250. Based on the average residential home value of $240,354, an average homeowner will pay $913.35 in annual property taxes compared to an average annual tax burden of $884.99 for FY2020-2021, which is an increase of $28.36 per year or $2.36 per month. The proposed rate is lower than the voter approval rate, which is 47.68250. Highlights of the proposed budget are detailed below: ♦ Personnel has been restored to pre-COVID-19 levels with one exception (an internal auditor position remains frozen). Additionally, three firefighter/paramedics and three police officers are included in the General Fund and a public works field tech has been added to the Water and Wastewater fund. ♦ A baseline salary increase of 2% is proposed for the employee pay plan. Additionally, funding has been included to provide a one-time lump sum payment of up to 3% based on performance. ♦ Water and wastewater rates remain the same. ♦ A 300 per thousand gallons rate stabilization rebate remains unchanged for residential water customers up to 15,000 gallons per month. ♦ The stormwater drainage rate includes a 250 increase per month for residential customers with a proportionate increase for commercial customers. ♦ The Water and Wastewater Operating Fund includes transfers to Capital Improvement Programs (CIP) to cash flow infrastructure improvements including water and wastewater line replacements. The annual commitment for line replacement is $1,075,000. ♦ Funding for annual street improvements in the amount of $1,025,000 was restored in the General Fund baseline budget. ♦ Depreciation funding for the majority of the City's vehicles, equipment, furnishings and fixtures has been restored in the baseline budgets at 100% (Texas Star Golf Course remains at 55%). 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 2 ♦ A detail of the recommended supplemental and capital / one-time programs is included in this Proposed Budget, as well as in Tab 2 along with a schedule of vehicle, equipment, furnishings and fixture replacements. GENERALFUND General Fund revenues are proposed at $45,381,209 which represents an increase of 10% from the previous year's budget. The increase is primarily due to sales tax collections which are recovering after the COVID-19 pandemic and the estimated increase in property tax revenue from new development, increased values and the proposed tax rate increase. The increase in the tax rate is requested to fund three additional firefighter/paramedics and three additional police officers. Property valuations as of July 251h, included minimum value of property under protest and incomplete properties, provided to the City by the Tarrant Appraisal District totaled $5,306,690,383 for FY2021-22. This represents an increase of $142,440,090 or 2.76% from the FY2020-21 tax roll of $5,164,250,293. The tax rate proposed for FY2021-22 is 47.50 per $100 of assessed valuation, which includes 40.290 for maintenance and operations and 7.210 for debt service. FY2020-21 sales tax collections are projected to end the fiscal year up almost 19% from budget due to better than expected collections. Projections for FY2021-22 sales taxes assumes an increase of almost 2% from FY2020-21 year-end estimates. Other revenue sources including building permits and fines and fees have been held flat or reduced. While building permits have been strong, this revenue source will be vastly reduced when the City reaches buildout. Therefore, we continue to reduce our dependence on this revenue. Municipal court fines and fees have been reduced based on declining case volume and legislative changes that impact collection of fines and fees. Franchise fees are projected to decrease due to legislative changes and current market trends. Jail revenue is expected to increase based on a new interlocal agreement with the City of Bedford for shared jail services. Interest income is expected to remain low due to the Federal Reserve interest rates and uncertain market conditions. Miscellaneous income is projected to remain flat. General Fund operating expenses, excluding capital programs, are proposed at $45,354,585 which represents an increase of approximately 10%. This increase is primarily due to the reinstatement of positions to pre-COVID-19 levels and the need for three new firefighter/paramedics and three new police officers. Additionally, funding has been restored for equipment replacement and street maintenance programs. During the prior year, four police officers were moved to the General Fund from CCPD due to a reduction in sales tax revenue. The FY2021-22 budget moves three positions back to the CCPD Fund and continues to fund the fourth from the General Fund. Juvenile Case revenue continues to decline; therefore, one-half of the Juvenile Case Manager has been transferred to the General Fund. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 3 A 2% baseline salary increase is budgeted for FY2021-22 as well as funding for a one- time lump sum of up to 3% based on performance. Contractual rebates have been increased based on expected increases in sales tax collections. Recommended capital items are detailed in the proposed budget and are funded from excess reserves. In accordance with the City's fiscal policy, all current expenses will be paid from current revenues. Per this policy, the budgeted General Fund reserve is equal to 60 days working capital. The fund balance summary verifies that the City has complied with this policy. Excess reserves have only been used to fund proposed capital and one-time needs. WATER AND WASTEWATER FUND The FY2021-22 budget includes proposed operating revenues of $27,725,282, which is an increase of 2% over FY2020-21 budgeted revenues. The water and wastewater revenue projections are based on current rates to utility customers at estimated consumption for FY2021-22. A proposed rebate of 300 per thousand gallons of water used up to a maximum of 15,000 gallons per month is included for single-family residential customers. The City's Rate Stabilization Fund will provide the resources to cover the cost of the proposed rebate. Proposed water and wastewater baseline expenses are $27,715,916, which is an increase of 3% over current year. Positions have been reinstated to pre-COVID-19 levels and a new public works field technician has been added to meet service demands. Additionally, a 2% salary increase is included in baseline as well as funding for a one-time lump sum up to 3% based on performance. Recommended capital / one-time items are detailed in the proposed budget and funded from excess reserves. The proposed budget meets the criteria set forth in the City's fiscal policies with reserves calculated at 75 days of working capital. Water and Wastewater Debt Reserve Requirements Water and wastewater revenue bond covenants require the City to maintain sufficient reserves equal to the average annual debt service requirements. This debt reserve is in addition to the working capital reserve required by the City's fiscal policies and is maintained in a separate fund. The reserve level currently exceeds the requirements of the bond covenants therefore excess reserve will be transferred to Water and Wastewater CIP in FY2021-22. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 4 EQUIPMENT REPLACEMENT FUND The City maintains an equipment replacement program to accumulate funds for the replacement of existing vehicles, equipment, furnishings and fixtures. Funding is provided annually by user departments in order to accumulate funds to cover the expected replacement costs. Additionally, purchases in excess of $75,000 are supplemented with funding from the car rental fund and the use of tax notes as required. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of Euless. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including the promotion of tourism, programs which enhance the arts, historical restoration programs, and convention facilities. The hotel/motel tax receipts are projected to increase in FY2021-22 from current year collections based on increased travel. Historical preservation, conference center operations, and contractual rebates are included in the budget for FY2021-22. Half -Cent Sales Tax Fund — Euless Development Corporation (EDC) Euless citizens approved an additional '/20 sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY2021-22 are expected to increase almost 18% from the current year budget. All positions have been reinstated to pre-COVID-19 levels and a 2% increase in baseline salaries is included. Recommended capital / one-time programs, as detailed in Tab 2, include fencing at the Parks at Texas Star (PATS), repainting of aquatic's center slides, and transfers to CIP for miscellaneous parks improvements, PATS Phase VII funds for staff offices and Blessing Branch Park improvements. This budget maintains the required 60 days of working capital for reserves. Car Rental Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the City limits. In the spring of 2000, the Dallas -Fort Worth International (DFW) Airport opened a consolidated car rental facility within Euless city limits. These funds are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the parties in FY1997-98. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 5 The COVID-19 pandemic devastated the travel industry. Revenue from car rentals dropped substantially but is making a gradual recovery. We expect revenues of $10,915,975 in FY2021-22. Expenditures from this fund include a transfer to the General Fund equal to one-third of the City's share of the revenue. This transfer helps offset the amount needed from property taxes to support general government operations. Additionally, funds are included for redevelopment projects and facility improvements. The recommended reserve level of $2,000,000 has been maintained. Juvenile Case Manaaement Fund With declining municipal court case volume, revenue from the juvenile case fee is projected to decline. Therefore, we have transferred one-half of the Juvenile Case Manager to the General Fund and are using excess reserves for a portion of operations as these funds are restricted for the sole purpose of providing for juvenile case management. CAPITAL IMPROVEMENT FUNDS A separate Capital Improvements Program (CIP) has been updated and will be distributed under separate cover. This comprehensive document provides a summary of all funded projects detailing project scope, justification, funding sources, future maintenance and operating costs, and expenses to -date. Unfunded projects are categorized as Priority A, B, or C. Priority A items are recommended in the upcoming budget year and funding sources have been identified. Priority B items are expected to be presented for funding consideration within a two to five year window. Priority C items have been identified, but will be introduced for funding consideration at some time beyond the five year window. Projects identified as Priority B are considered in multi -year financial planning. This Capital Improvements Plan is fluid and will be reviewed and updated annually based on infrastructure needs within the City. The FY2021-22 recommended Priority A projects include Bear Creek Elementary Drainage Channel Improvements; annual street improvements; wastewater line replacements at Paula Lane/David Drive/Susan Street/Raider Court and at Midway Park 3rd Addition; water line replacement on Huntington Drive; replacement of the 1 M Water Well; Blessing Branch Park Improvements; and a roof replacement and preventative maintenance program. Capital funding is also included for expansion of the reclaimed water system, redevelopment projects, and miscellaneous capital improvements. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 6 LONG-TERM DEBT The City has existing long-term debt issued for the acquisition and construction of major capital facilities, infrastructure, and equipment. Additional debt issuance is being discussed for a private/public partnership. The details of this debt issuance are yet to be determined but would be paid by a public improvement district assessment. A brief explanation of the various debt instruments is provided below: General Obligation Bonds — issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds — issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization. Certificates of Obligation — similar to General Obligation bonded debt in usage, but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds — issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and will be repaid from revenues of this enterprise operation. Sales Tax Revenue Bonds — are used to finance library, park, and economic development projects as well as to refund prior sales tax revenue debt issues. Sales tax revenue bonds will be repaid from the half -cent sales tax revenues collected by the Euless Development Corporation. The City strives to utilize the long-term plan to maintain a stable Interest and Sinking (I&S) tax rate so as not to have undue volatility in the overall tax rate due to capital projects and debt issuance. Additional information relating to the City's currently outstanding debt is included in Tab 3 of this book. CLOSING COMMENTS This proposed budget is focused on providing the resources to allow us to continue all current service levels, restoring needed personnel and requesting a 1.250 increase in the tax rate for the purpose of hiring 3 additional firefighter/paramedics and 3 additional police officers. These positions are necessary to allow us to continue to respond timely to requests for emergency services. We believe that this is a fiscally sound budget that meets our City's primary objectives including: maintaining financial integrity; providing public safety and health services to the community; employing high -quality professional personnel; maintaining the City's infrastructure; promoting quality development; providing quality leisure opportunities; and instilling a "sense of community" in residents. We will continue to be diligent in the use of City funds and will remain flexible to adapt to the changing conditions. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 7 We look forward to seeing you at the budget work session. Respectfully submitted, Loretta Getchell, City Manager 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 - Metro 817/267-4403 - Fax 817/685-1416 www.eulesstx.gov 8 EXECUTIVE SUMMARY GENERAL FUND FY 2021 Budgeted Resources $ 44,768,168 Less Use of Prior Year Reserves $ (3,399,397) FY 2021 Net Operating Revenues $ 41,368,771 Proposed Changes in Revenue Property Taxes $ 1,449,672 Sales Tax $ 2,485,673 Franchise Fees $ (267,526) Licenses and Permits $ (10,500) Fines and Fees $ 73,670 Interest Income $ (40,662) Transfers $ 427,705 Other Changes $ (105,594) Subtotal: $ 4,012,438 FY 2022 Proposed Operating Revenues $ 45,381,209 FY 2021 Budgeted Expenses $ 44,720,044 Less Capital / One -Time Expenses $ (3,399,397) FY 2021 Net Operating Expenses $ 41,320,647 Proposed Changes in Expenses Salaries and Benefits $ 525,340 Rebates/Incentives $ 78,008 Professional/Technical $ (104,595) Utilities and Fees $ (94,768) Maintenance/Supplies $ 153,768 Equipment Replacement $ 1,591,448 Street Improvements $ 1,026,500 Other Changes $ 171,067 Subtotal: $ 3,346,768 FY 2022 Proposed Supplemental $ 687,170 FY 2022 Proposed Operating Expenses $ 45,354,585 Proposed Capital / One -Time Expenses Capital / One -Time Carryover $ 429,383 Recommended Capital / One -Time Expenses $ 3,994,400 FY 2022 Proposed Capital / One -Time Expenses $ 4,423,783 FY 2022 Proposed Budget $ 49,778,368 w EXECUTIVE SUMMARY WATER & WASTEWATER FY 2021 Budgeted Resources $ 27,278,459 Less Use of Prior Year Reserves $ (198,944) FY 2021 Net Operating Revenues $ 27,079,515 Proposed Changes in Revenue Water Service $ 436,746 Wastewater Service $ (41,097) Reclaimed Water Service $ 224,921 Interest Income $ (20,000) Sanitation/Recycling/Penalties $ 45,197 Subtotal: $ 645,767 FY 2022 Proposed Operating Revenues $ 27,725,282 FY 2021 Budgeted Expenses $ 27,186,602 Less Capital / One -Time Expenses $ (198,944) FY 2021 Net Operating Expenses $ 26,987,658 Proposed Changes in Expenses Salaries and Benefits $ 88,245 TRA Payments $ 21,525 Reclaimed Water Purchases $ 115,143 Transfers $ 275,280 G&A/Franchise $ 64,576 Utilities and Fees $ (55,000) Maintenance $ 11,094 Regulatory Fees $ 35,000 Other Changes $ 100,797 Subtotal: $ 656,660 FY 2022 Proposed Supplemental $ 71,598 FY 2022 Proposed Operating Expenses $ 27,715,916 Proposed Capital / One -Time Expenses Capital /One -Time Carryover $ 190,044 Recommended Capital / One -Time Expenses $ 1,716,299 FY 2022 Proposed Capital / One -Time Expenses $ 1,906,343 FY 2022 Proposed Budget $ 29,622,259 `rs, EXECUTIVE SUMMARY CAR RENTAL FUND FY 2021 Budgeted Resources $ 8,648,874 Less Use of Prior Year Reserves $ (1,253,466) FY 2021 Net Operating Revenues $ 7,395,408 Proposed Changes in Revenue Car Rental Taxes $ 3,554,067 Transfers In $ 1,962,219 Interest Income $ (8,200) Subtotal: $ 5,508,086 FY 2022 Proposed Operating Revenues $ 12,903,494 FY 2021 Budgeted Expenses $ 7,079,395 Less Capital / One -Time Expenses $ (1,253,466) FY 2021 Net Operating Expenses $ 5,825,929 Proposed Changes in Expenses DFW Rebate $ 2,369,378 Contingencies $ - Transfer to General Fund $ 394,896 Transfer to Equipment Replacement $ 239,449 Subtotal: $ 3,003,723 FY 2022 Proposed Operating Expenses $ 8,829,652 Proposed Capital / One -Time Expenses Capital /One -Time Carryover $ 372,972 Recommended Capital / One -Time Expenses $ 1,110,000 FY 2022 Proposed Capital I One -Time Expenses $ 1,482,972 FY 2022 Proposed Budget $ 10,312,624 Ifl Fund Balance Summary Estimated FY2020-21 and Budgeted FY2021-22 General and Internal Service Funds Insurance & Risk Mgmt. & Equipment General Benefits Workers Replacement Comp Beginning Balance, FY21 $18,718,506 $5,680,312 $2,161,658 $10,992,819 (per audit, FYE 2020) FY21 Estimated Revenues Total Available 43,693,288 7,282,014 62,411,794 12,962,326 1,015,328 3,176,986 4,317,819 15,310,638 FY21 Estimated Expenses (41,320,647) (7,253,937) (1,028,467) (1,472,500) Proposed Budget Adjustment (1,471,759) 0 0 0 Capital / One -Time Expenses (3,655,014) 0 (170,000) 0 Total Projected Expenses: (46,447,420) (7,253,937) (1,198,467) (1,472,500) Estimated Ending Balance FY21 15,964,374 5,708,389 1,978,519 13,838,138 FY22 Budgeted Revenues Total Available FY22 Budgeted Expenses Capital Carryover Capital / One -Time Expenses Total Projected Expenses 45,381,209 7,587,950 61,345,583 13,296,339 (45,354,585) (7,577,950) (429,383) 0 (3,994,400) (37,925) (49,778,368) (7,615,875) 1,128, 989 3,107,508 (1,128,664) 0 (2,261) (1,130,925) 5,119,858 18,957,996 (4,941,200) 0 0 (4,941,200) Irojected Ending Balance, FY22 11,567,215 5,680,464 1,976,583 14,016,79E _ess: Designated Reserve (95,392) 0 0 0 kdjusted Ending Balance 11,471,823 5,680,464 1,976,583 14,016,796 Recommended Reserve Levels per Fiscal Policy: 7,455,548 2,126,956 600,000 Available for Supplemental: 26,624 10,000 325 Available for Capital / One -Time: 3,989,651 3,543,508 1,376,258 Total Available 4,016,275 3,553,508 1,376,583 14,016,796 178,658 (178,658) 0 Ida Fund Balance Summary Estimated FY2020-21 and Budgeted FY2021-22 Special Revenue Funds CCPD 114 Hotel/ Juvenile EDC 112 Cent Cent Sales Car Rental Motel Case Sales Tax Tax Beginning Balance, FY21 $576,436 $257,636 $3,596,344 $1,083,533 $2,190,267 (per audit, FYE 2020) FY21 Estimated Revenues 528,738 43,440 5,862,737 2,872,624 6,674,908 Total Available: 1,105,174 301,076 9,459,081 3,956,157 8,865,175 FY21 Estimated Expenses (524,174) (90,658) (4,671,893) (2,122,850) (5,825,929) Proposed Budget Adjustment 0 0 (128,869) 0 Capital / One -Time Expenses 0 (22,000) (157,668) (69,635) (880,494) Total Projected Expenses: (524,174) (112,658) (4,958,430) (2,192,485) (6,706,423) Estimated Ending Balance FY21 581,000 188,418 4,500,651 1,763,672 2,158,752 FY22 Budgeted Revenues 583,140 43,522 5,877,968 2,887,027 12,903,494 Total Available: 1,164,140 231,940 10,378,619 4,650,699 15,062,246 FY22 Budgeted Expenses (579,211) (57,381) (4,912,583) (2,872,456) (8,829,652) Capital Carryover (75,000) (14,000) (637,089) (13,200) (372,972) Capital / One -Time Expenses 0 (2,256) (1,167,715) 42( 6,035) (1,110,000) Total Projected Expenses: 65( 4,211) (73,637) (6,717,387) (3,311,691) (10,312,624) )rojected Ending Balance, FY22 509,929 158,303 3,661,232 1,339,008 4,749,622 _ess: Designated Reserve (66,937) 0 0 0 0 kdjusted Ending Balance 442,992 158,303 3,661,232 1,339,008 4,749,622 Recommended Reserve Levels per Fiscal Policy: 95,213 9,432 807,548 Available for Supplemental: 3,929 (13,859) 965,385 Available for Capital / One -Time: 343,850 162,730 1,888,299 Total Available 347,779 148,871 2,853,684 472,185 2,000,000 14,571 4,073,842 852,252 (1,324,220) 866,823 2,749,622 13 Fund Balance Summary Estimated FY2020-21 and Budgeted FY2021-22 Special Revenue Funds (continued) Police Police Glade Glade Cable Midtown Midtown Drug Grant Seized Parks P/D Parks PEG Fee P/D TIRZ Assets #1 TIRZ (per audit, FYE 2020) FY21 Estimated Revenues 115,081 5,412,344 100 0 1,818,785 90,838 1,109,856 399,989 Total Available: 647,415 5,412,755 254,758 750,000 3,673,139 699,500 1,234,406 527,012 FY21 Estimated Expenses (500) (64,061) (34,104) 0 (1,138,167) (110,000) (1,009,747) (100,009) Proposed Budget Adjustment (20,000) 0 0 0 0 0 0 0 Capital / One -Time Expenses (39,349) 0 0 0 0 0 0 0 Total Projected Expenses: (59,849) (64,061) (34,104) 0 (1,138,167) 11( 0.000) (1,009,747) 10( 0.009) Estimated Ending Balance FY21 587,566 5,348,694 220,654 750,000 2,534,972 589,500 224,659 427,003 FY22 Budgeted Revenues 20,500 5,255,951 100 0 1,867,021 91,000 803,338 697,981 Total Available: 608,066 10,604,645 220,754 750,000 4,401,993 680,500 1,027,997 1,124,984 FY22 Budgeted Expenses (20,500) (58,978) (34,104) 0 (1,136,374) (90,600) (803,338) (303,691) Capital Carryover (139,403) 0 0 0 0 0 0 0 Capital / One -Time Expenses 0 (9,405,087) 0 0 0 0 0 0 Total Projected Expenses: (159,903) (9,464,065) (34,104) 0 (1,136,374) (90,600) (803,338) (303,691) Projected Ending Balance, FY22 448,163 1,140,580 186,650 750,000 3,265,619 589,900 224,659 821,293 .ess: Designated Reserve 0 0 0 (750,000) 0 0 0 0 kdjusted Ending Balance 448,163 1,140,580 186,650 0 3,265,619 589,900 224,659 821,293 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 0 0 0 Available for Supplemental: 0 5,196,973 (34,004) 0 730,647 400 0 394,290 Available for Capital / One -Time: 448,163 (4,056,393) 220,654 0 2,534,972 589,500 224,659 427,003 Total Available 448,163 1,140,580 186,650 0 3,265,619 589,900 224,659 821,293 Fund Balance Summary Estimated FY2020-21 and Budgeted FY2021-22 Enterprise Funds Drainage Parks at Water & Service Utility Recreation Arbor Texas Star Texas Wastewater Center System Classes Daze Golf Star Itsegmmng tsaiance, rxzi ;0y,LbI,ysu ;)bau,7ub ;)34u,SU4 Z0744,ULL Z054,ZUJ �si,b�y Z03bb,ubU I FY21 Estimated Revenues 27,079,515 1,212,265 840,636 787,027 18 4,629,475 885,000 Total Available: 36,347,453 1,810,451 1,188,940 931,049 54,311 4,666,994 1,251,860 FY21 Estimated Expenses (26,987,658) (1,212,265) (834,563) (697,935) 0 (4,606,455) (725,564) Capital / One -Time Expenses (8,900) (27,500) 10( 0,000) 0 0 0 0 Total Projected Expenses: (26,996,558) (1,239,765) 93( 4,563) (697,935) 0 (4,606,455) (725,564) Estimated Ending Balance FY21 9,350,895 570,686 254,377 233,114 54,311 60,539 526,296 FY22 Budgeted Revenues 27,725,282 1,215,711 923,966 783,027 25,689 5,463,868 1,062,030 Total Available: 37,076,177 1,786,397 1,178,343 1,016,141 80,000 5,524,407 1,588,326 FY22 Budgeted Expenses (27,715,916) (1,214,657) (865,556) (715,036) (80,000) (4,515,970) (968,804) Capital Carryover (190,044) 0 0 0 0 0 0 Capital/ One -Time Expenses (1,716,299)(12,291) (65,121) 0 0 (25,373) 26( 2,995) Total Projected Expenses: (29,622,259) (1,226,948) 930677 715036 8( 0,000) (4,541,343) (1,231,799) rojected Ending Balance, FY22 7,453,918 559,449 247,666 301,105 0 983,064 356,525 ess:Designated Reserve 0 0 0 0 0 0 C ,djusted Ending Balance 7,453,918 559,449 247,666 301,105 0 983,064 356,527 Recommended Reserve Levels per Fiscal Policy: 5,695,051 0 177,854 146,925 0 927,939 199,069 Available for Supplemental: 9,366 1,054 58,410 67,991 (54,311) 947,898 93,226 Available for Capital / One -Time: 1,749,501 558,395 11,402 86,189 54,311 (892,773) 64,232 Total Available 1,758,867 559,449 69,812 154,180 0 55,125 157,458 15 Fund Balance Summary Estimated FY2020-21 and Budgeted FY2021-22 Debt Service Funds Texas EDC 112 Water & G.O.Debt Stars Star Golf Cent Sales Wastewater Service Center Debt Course Tax Debt Debt Debt Beginning Balance, FY21 $2,541,505 $134,794 $10,834 $598,237 $57,270 (per audit, FYE 2020) FY21 Estimated Revenues 8,139,898 712,896 394,605 1,220,326 594,125 Total Available: 10,681,403 847,690 405,439 1,818,563 651,395 FY21 Estimated Expenses (6,070,834) (712,896) (394,605) (1,219,826) (594,566) Proposed Budget Adjustment (1,695,000) 0 0 0 0 Total Projected Expenses: (7,765,834) 71( 2,896) 39( 4,605) (1,219,826) 59( 4,566) Estimated Ending Balance FY21 2,915,569 134,794 10,834 598,737 56,829 FY22 Budgeted Revenues 5,778,690 710,470 402,125 1,212,183 591,715 FY22 Budgeted Revenues 8,694,259 845,264 412,959 1,810,920 648,544 FY22 Budgeted Expenses (5,834,998) (710,470) (402,125) (1,212,183) (591,715) Capital / One -Time Expenses 99( 9,725) 0 0 0 0 Total Projected Expenses: (6,834,723) 71( 0,470) 40( 2,125) (1,212,183) 59( 1,715) Projected Ending Balance, FY22 1,859,536 134,794 10,834 598,737 56,829 Less: Designated Reserve (518,154) (41,250) 0 0 0 Adjusted Ending Balance 1,341,382 93,544 10,834 598,737 56,829 Recommended Reserve Levels per Fiscal Policy: 328.944 Available for Supplemental: (56,308) Available for Capital / One -Time: 1,068,746 Total Available 1,012,438 0 0 0 0 0 0 0 0 93,544 10,834 598,737 56,829 93,544 10,834 598,737 56,829 16 Fund Balance Summary Estimated FY2020-21 and Budgeted FY2021-22 Reserve Funds Water & Water & General EDC 112 Cent Texas Star Midtown Wastewater Wastewater Texas Star Emergency/ Sales Tax Sports Bond Debt & Rate Golf Course Contingency bt Complex Reserve Emergency Stabilization Reserve Reserves Ressery Reserve Reserve Reserve Reserve FY21 Estimated Revenues 0 9 625 0 0 1,138,982 15,120 50,300 Total Available: 1,500,000 401,125 999,725 1,327,464 4,544,366 281,896 702,884 FY21 Estimated Expenses 0 0 0 0 (262,742) 0 (50,000) Total Projected Expenses: 0 0 0 0 26( 2,742) 0 (50,000) Estimated Ending Balance FY21 1,500,000 401,125 999,725 1,327,464 4,281,624 281,896 652,884 FY22 Budgeted Revenues 0 0 999,725 0 20,000 16,000 52,500 FY22 Budgeted Revenues 1,500,000 401,125 1,999,450 1,327,464 4,301,624 297,896 705,384 FY22 Budgeted Expenses 0 0 (999,725) 0 (287,523) 0 (100,000) Capital / One -Time Expenses 0 0 0 (76,914) 0 0 (60,000) Total Projected Expenses: 2 _0 (999,725) 7( 6.914) (287,523) 0 16( 0,000) rojected Ending Balance, FY22 1,500,000 401,125 999,725 1,250,550 4,014,101 297,896 545,382 ass: Designated Reserve (1,500,000) 40( 1.125) 99( 9,725) (1,250,550) 0 0 (523.73 < ,djusted Ending Balance 0 0 0 0 4,014,101 297,896 21,651 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 0 0 Available for Supplemental: 0 0 0 0 (267,523) 16,000 (47,500) Available for Capital / One -Time: 0 0 0 0 4,281,624 281,896 69,151 Total Available 0 0 0 0 4,014,101 297,896 21,651 17 Where Does The Money Come From? FY2021-2022 Other Debt 14% aoi Budgeted FY2020-2021 Proposed FY2021-2022 Use of Revenue Reserves General $ 41,368,771 $ 3,399,397 Hotel/Motel $ 532,338 $ - Juvenile Case $ 54,000 $ 72,658 EDC %0 Sales Tax $ 4,985,335 $ 794,757 CCPD %0 Sales Tax $ 2,161,768 $ 82,835 Police Seized Assets Fund $ 1,000 $ 33,104 Police Drug Fund $ 2,050 $ 178,662 Grant Fund $ 64,061 $ - Car Rental $ 7,395,408 $ 1,253,466 Glade Parks TIRZ $ 1,832,232 $ - Cable PEG Fund $ 110,000 $ Midtown PID $ 1,109,756 $ Midtown TIRZ $ 399,989 $ - Water & Wastewater $ 27,079,515 $ 198,944 Service Center $ 1,212,265 $ 27,500 Drainage Utility $ 837,200 $ 100,000 Recreation Classes $ 787,027 $ - Arbor Daze $ 25,583 $ 54,417 Texas Star Golf Course (TSGC) $ 4,629,475 $ - Parks at Texas Star (PATS) $ 885,000 $ Equip. Replacement $ 4,222,819 $ - Insurance $ 7,282,014 $ - Risk/WC $ 1,045,308 $ 170,000 General Obligation Debt $ 6,000,969 $ 69,865 Star Center Debt $ 715,896 $ - EDC Debt $ 394,605 $ Water & Wastewater Debt $ 1,220,326 $ - TSGC Debt $ 594,125 $ 441 TOTAL $ 116,948,835 $ 6,436,046 Schedule includes operating and debt funds and excludes CIP and reserve funds. Use of Revenue Reserves $ 45,381,209 $ 4,423,783 $ 583,140 $ 75,000 $ 43,522 $ 16,256 $ 5,877,968 $ 1,804,804 $ 2,887,027 $ 439,235 $ 100 $ 34,004 $ 20,500 $ 139,403 $ 5,255,951 $ 5,196,973 $ 12,903,494 $ 1,482,972 $ 1,867,021 $ - $ 91,000 $ $ 803,338 $ $ 697,981 $ - $ 27,725,282 $ 1,906,343 $ 1,215,711 $ 12,291 $ 923,966 $ 65,121 $ 783,027 $ - $ 25,689 $ 54,311 $ 5,463,868 $ 25,373 $ 1,062,030 $ 262,995 $ 5,119,858 $ - $ 7,587,950 $ 37,925 $ 1,128,989 $ 2,261 $ 5,778,690 $ 999,725 $ 710,470 $ - $ 402,125 $ $ 1,212,183 $ $ 591,715 $ - $ 136,143,804 $ 16,978,775 18 FY2021-2022 Insura 6°/ Golf 4% W&WV 22% Fund Where Does The Money Go? Debt Other Risk/WC 7% 10% Budgeted FY2020-2021 Proposed FY2021-2022 Operating Capital / Operating Capital / Expenses One -Time Expenses One -Time General $ 41,320,647 $ 3,399,397 Hotel/Motel $ 524,174 $ - Juvenile Case $ 90,658 $ 36,000 EDC'/zo Sales Tax $ 4,671,893 $ 794,757 CCPD'/%¢ Sales Tax $ 2,122,850 $ 82,835 Police Seized Assets Fund $ 34,104 $ - Police Drug Fund $ 500 $ 178,662 Grant Fund $ 64,061 $ - Car Rental $ 5,825,929 $ 1,253,466 Glade Parks TIRZ $ 1,138,167 $ - Cable PEG Fund $ 110,000 $ Midtown PID $ 1,009,747 $ Midtown TIRZ $ 100,009 $ - Water & Wastewater $ 26,987,658 $ 198,944 Service Center $ 1,212,265 $ 27,500 Drainage Utility $ 834,563 $ 100,000 Recreation Classes $ 697,935 $ - Arbor Daze $ 80,000 $ Texas Star Golf Course (TSGC) $ 4,606,455 $ Parks at Texas Star (PATS) $ 725,564 $ Equip. Replacement $ 1,472,500 $ Insurance $ 7,253,937 $ - Risk/WC $ 1,028,467 $ 170,000 General Obligation Debt $ 6,070,834 $ - Star Center Debt $ 712,896 $ - EDC Debt $ 394,605 $ - Water & Wastewater Debt $ 1,219,826 $ - TSGC Debt $ 594,566 $ - TOTAL $ 110,904,810 $ 6,241,561 $ 45,354,585 $ 4,423,783 $ 579,211 $ 75,000 $ 57,381 $ 16,256 $ 4,912,583 $ 1,804,804 $ 2,872,456 $ 439,235 $ 34,104 $ - $ 20,500 $ 139,403 $ 58,978 $ 9,405,087 $ 8,829,652 $ 1,482,972 $ 1,136,374 $ - $ 90,600 $ $ 803,338 $ - $ 303,691 $ - $ 27,715,916 $ 1,906,343 $ 1,214,657 $ 12,291 $ 865,556 $ 65,121 $ 715,036 $ - $ 80,000 $ - $ 4,515,970 $ 25,373 $ 968,804 $ 262,995 $ 4,941,200 $ - $ 7,577,950 $ 37,925 $ 1,128,664 $ 2,261 $ 5,834,998 $ 999,725 $ 710,470 $ - $ 402,125 $ $ 1,212,183 $ $ 591,715 $ - $ 123,528,697 $ 21,098,574 Schedule includes operating and debt funds and excludes CIP and reserve funds. 19 FY2021-2022 Property Taxes 42% General Fund Revenues Mi L% Transfers Fines & Fees 6% Interest 7% 0% Taxes Licenses/Permits 2% se Fees Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Revenues FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Property Taxes $ 17,063,479 $ 17,712,859 $ 18,112,859 $ 19,162,531 $ 1,449,672 8% Prior Year Property Taxes $ 8,419 $ 15,000 $ 40,000 $ 15,000 $ - 0% Penalties & Interest $ 77,331 $ 60,000 $ 80,000 $ 71,400 $ 11,400 19% Sales Tax $ 10,692,982 $ 9,476,172 $ 11,264,563 $ 11,530,175 $ 2,054,003 22% Additional Sales Tax $ 2,760,657 $ 2,450,873 $ 2,893,078 $ 2,882,543 $ 431,670 18% Mixed Drink Tax $ 146,188 $ 130,000 $ 140,000 $ 133,000 $ 3,000 2% Electric Franchise $ 1,642,654 $ 1,720,000 $ 1,580,000 $ 1,584,507 $ (135,493) (8%) Gas Franchise $ 343,734 $ 400,000 $ 394,450 $ 363,180 $ (36,820) (9%) Telephone Franchise $ 156,923 $ 50,000 $ 158,000 $ 108,521 $ 58,521 117% Sanitation Service $ 280,514 $ 280,000 $ 295,500 $ 316,312 $ 36,312 13% Recycling Franchise Fee $ 23,203 $ 22,750 $ 24,750 $ 25,416 $ 2,666 12% Cable Franchise Fee $ 318,144 $ 425,000 $ 250,000 $ 200,000 $ (225,000) (53%) W&WW Franchise Tax $ 1,369,262 $ 1,353,976 $ 1,353,976 $ 1,386,264 $ 32,288 2% Other Permits $ 26,826 $ 30,000 $ 30,000 $ 30,000 $ - 0% Health Permits $ 86,950 $ 80,000 $ 90,000 $ 80,000 $ - 0% Fire Permits $ 79,647 $ 90,000 $ 80,000 $ 80,000 $ (10,000) (11%) Contractor Regulatory License $ 60,100 $ 60,000 $ 60,000 $ 60,000 $ - 0% Minimum Housing $ 68,041 $ 65,000 $ 107,000 $ 65,000 $ - 0% Misc. Permits and Fees $ 45,734 $ 40,800 $ 47,200 $ 40,300 $ (500) (1%) Building Permits $ 1,330,340 $ 300,000 $ 758,000 $ 300,000 $ - 0% Aquatics $ 3,045 $ 308,145 $ 308,145 $ 243,000 $ (65,145) (21%) Auto Theft Task Force Grant $ 90,039 $ 95,000 $ 95,000 $ 95,000 $ - 0% School Resource Officers $ 271,573 $ 331,350 $ 331,350 $ 331,350 $ - 0% Municipal Court $ 1,787,254 $ 1,536,600 $ 1,384,962 $ 1,342,100 $ (194,500) (13%) Library Fees $ 7,079 $ 16,010 $ 13,010 $ 13,000 $ (3,010) (19%) Ambulance Fees $ 860,058 $ 900,000 $ 615,943 $ 738,000 $ (162,000) (18%) Alarm Revenue $ 107,172 $ 120,000 $ 88,000 $ 88,325 $ (31,675) (26%) Jail Revenue $ 160,053 $ 200,000 $ 160,000 $ 730,000 $ 530,000 265% Interest Income $ 263,648 $ 112,500 $ 65,500 $ 71,838 $ (40,662) (36%) Miscellaneous $ 616,805 $ 205,028 $ 90,294 $ 92,712 $ (112,316) (55%) Tower Lease $ 539,800 $ 552,882 $ 552,882 $ 545,204 $ (7,678) (1 %) Betterment/Contributions $ 16,596 $ 15,000 $ 15,000 $ 15,000 $ - 0% Transfers $ 3,041,682 $ 2,213,826 $ 2,213,826 $ 2,641,531 $ 427,705 19% TOTAL REVENUES $ 44,345,932 $ 41,368,771 $ 43,693,288 $ 45,381,209 $ 4,012,438 10% Use of Reserves $ - $ 3,399,397 $ 2,754,132 $ 4,423,783 $ 1,024,386 30% TOTAL RESOURCES $ 44,345,932 $ 44,768,168 $ 46,447,420 $ 49,804,992 $ 5,036,824 11% 20 TAX RATE SCENARIOS As Computed from July 2021 Certified Tax Roll Fiscal Year 2021-22 Revenue at Revenue at Revenue at Fiscal Year 2020-21 No -New -Revenue Rate Proposed Rate Voter -Approval Rate - Total Tax Rate 0.462500 0.468587 0.475000 0.476825 Debt Tax Rate 0.080546 0.072112 0.072112 0.072112 M & O Tax Rate 0.381954 0.396475 0.402888 0.404713 Est. Assessed Valuation (a) $5,164,250,293 $5,306,690,383 $5,306,690,383 $5,306,690,383 Adj. Net Taxable Value Assessed (b) $4,565,141,454 $4,650,258,604 $4,650,258,604 $4,650,258,604 Est. TIF Increment Value (c) 198,797,189 219,683,772 219,683,772 219,683,772 Total Debt $5,812,833 $5,834,998 $5,834,998 $5,834,998 Debt Paid by other Sources ($2,135,805) ($2,133,612) ($2,133,612) ($2,133,612) Taxable Debt Service $3,677,028 $3,701,386 $3,701,386 $3,701,386 Debt Revenue $3,677,039 $3,353,394 $3,353,394 $3,353,394 Ceiling Revenues $212,849 $203,000 $200,259 $199,493 Prior Year Debt Revenue $3,712,958 $3,677,039 $3,677,039 $3,677,039 Increase (Decrease) in Debt Revenue $176,929 ($120,644) ($123,385) ($124,152) M&O Revenue - General Fund $16,703,518 $17,737,624 $18,043,687 $18,130,786 Ceiling Revenues $1,009,341 $1,116,103 $1,118,844 $1,119,610 Total General Fund Tax Revenue $17,712,859 $18,853,727 $19,162,531 $19,250,396 Prior Year M&O Revenue $17,108,713 $17,712,859 $17,712,859 $17,712,859 Increase (Decrease) in M&O Revenue $604,146 $1,140,868 $1,449,672 $1,537,537 Total Increase in Tax Revenue $781,075 $1,020,223 $1,326,287 $1,413,385 NOTES: (a) Assessed Valuation is the estimated Net Taxable Value from T.A.D. plus minimum value of ARB and estimate of incomplete property. (b) Adj. Net Taxable Value Assessed = Assessed Value less estimated TIF increment $219,683,772 and authorized ceiling estimate $436,748,007. (c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($292,911,696 @ 75% = $219,683,772). Note: Under these circumstances each penny of tax equals approximately $455,725 ($4,650,258,604'.01'.98/100 = $455,725). M&O Revenues are at a collection rate of approximately 98%. Debt Revenues are at 100% collections. M&O = Maintenance and Operations - Voter Approval Rate of $0.476825 = Voter Approval Rate of $0.469532 plus Unused Increment Rate of $0.007293 per 2021 Tax Rate Calculation Worksheet Texas Comptroller of Public Accounts. PAI General Fund Expenditures FY2021-2022 PACS Capital / One -Time Public Works 6% 9% City Admin Finance 7% 2% 3% Admin Srvcs 7% - I Aft Non -Depart. 9% Police 32% Development 1% Fire 24% Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Expenditures FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. City Council $ 12,176 $ 26,805 $ 26,805 $ 26,805 $ - 0% City Administration $ 589,009 $ 508,211 $ 508,211 $ 650,370 $ 142,159 28% City Secretary $ 388,526 $ 434,977 $ 434,977 $ 448,231 $ 13,254 3% Comm u n ications/Marketi ng$ 11,161 $ 13,600 $ 13,600 $ 13,600 $ - 0% Total - City Administration $ 1,000,872 $ 983,593 $ 9839593 $ 1,1399006 $ 1559413 16% Finance/Budget $ 202,631 $ 185,128 $ 185,128 $ 188,517 $ 3,389 2% Municipal Court $ 691,187 $ 812,933 $ 812,933 $ 871,801 $ 58,868 7% Accounting $ 420,690 $ 381,667 $ 381,667 $ 389,451 $ 7,784 2% Purchasing $ 88,282 $ 98,306 $ 98,306 $ 106,730 $ 8,424 9% Total - Finance $ 1,402,790 $ 1,478,034 $ 1,478,034 $ 1,556,499 $ 78,465 5% Emergency Management $ 40,848 $ 57,508 $ 57,508 $ 69,498 $ 11,990 21% Police Code Compliance $ 1,605,386 $ 1,917,082 $ 1,917,082 $ 1,988,215 $ 71,133 4% Police Administration $ 1,061,402 $ 1,183,840 $ 1,183,840 $ 1,218,744 $ 34,904 3% Police Patrol $ 5,123,057 $ 6,481,805 $ 6,481,805 $ 6,780,628 $ 298,823 5% Police CID $ 1,862,592 $ 1,919,844 $ 1,919,844 $ 2,021,748 $ 101,904 5% Police Service $ 2,184,810 $ 2,230,603 $ 2,230,603 $ 2,488,152 $ 257,549 12% Police Detention $ 1,249,931 $ 1,546,179 $ 1,546,179 $ 1,575,856 $ 29,677 2% Total -Police $ 139128,026 $ 159336,861 $ 15,336,861 $ 16,142,841 $ 8059980 5% Fire Marshal/Education $ 603,061 $ 672,220 $ 672,220 $ 657,949 $ (14,271) (2%) Fire Administration $ 583,931 $ 583,496 $ 583,496 $ 594,852 $ 11,356 2% EMS/Suppression $ 7,943,507 $ 9,544,521 $ 9,544,521 $ 10,594,964 $ 1,050,443 11% Total -Fire $ 9,130,499 $ 10,800,237 $ 10,800,237 $ 11,847,765 $ 1,047,528 10% Information Services $ 713,250 $ 766,703 $ 766,703 $ 865,439 $ 98,736 13% Human Resources $ 390,024 $ 486,356 $ 486,356 $ 476,438 $ (9,918) (2%) Facility Maintenance $ 924,996 $ 1,059,391 $ 1,059,391 $ 1,102,522 $ 43,131 4% Libra $ 796,410 $ 818,665 $ 818,665 $ 924,473 $ 105,808 13% Total - Administrative Services $ 29824,680 $ 39131,115 $ 3,1319115 $ 3,3689872 $ 2379757 8% Planning & Development $ 313,189 $ 339,507 $ 339,507 $ 358,075 $ 18,568 5% Inspection Services $ 368,815 $ 388,075 $ 388,075 $ 417,283 $ 29,208 8% Total -Development $ 682,004 $ 727,582 $ 727,582 $ 775,358 $ 47,776 7% Recreation $ 618,258 $ 632,079 $ 632,079 $ 718,119 $ 86,040 14% Parks $ 1,327,096 $ 1,401,776 $ 1,401,776 $ 1,565,462 $ 163,686 12% Aquatics $ 60,453 $ 156,025 $ 156,025 $ 156,025 $ - 0% Senior Center $ 181,969 $ 252,346 $ 252,346 $ 262,206 $ 9,860 4% Recreation Admin. $ 68,518 $ 76,609 $ 76,609 $ 82,189 $ 5,580 7% Total -Parks & Comm Srvcs $ 2,256,294 $ 29518,835 $ 2,5189835 $ 2,784,001 $ 2659166 11% Street Maintenance $ 2,187,795 $ 1,428,698 $ 1,428,698 $ 2,842,776 $ 1,414,078 99% Animal Control $ 302,758 $ 325,942 $ 325,942 $ 339,997 $ 14,055 4% City Engineer $ 71,247 $ 82,357 $ 82,357 $ 89,529 $ 7,172 9% Total - Public Works $ 2,561,800 $ 1,836,997 $ 1,836,997 $ 3,272,302 $ 1,435,305 78% Legal Services $ 179,154 $ 175,000 $ 175,000 $ 175,000 $ - 0% Non -Departmental $ 4,787,885 $ 4,327,793 $ 4,418,271 $ 4,288,341 $ (39,452) (1 %) Betterment $ - $ 4,600 $ 4,600 $ 4,600 $ - 0% Total - Non -Depart. $ 49967,039 $ 49507,393 $ 4,5979871 $ 4,4679941 $ (399452) (1 %) Total Operating Expenses $ 37,954,004 $ 41,320,647 $ 41,411,125 $ 45,354,585 $ 4,033,938 10% Capital / One -Time $ 3,147,039 $ 3,399,397 $ 5,036,295 $ 4,423,783 $ 1,024,386 30% Total Expenses $ 41,101,043 $ 44,720,044 $ 46,447,420 $ 49,778,368 $ 5,058,324 11% 22 Water & Wastewater Revenues FY2021-2022 Sanitatior 1% Wastewater 36% Recycling 2% Other (1) 2% Penalties Reclaimed Water 1% 3% later 55% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Proposed FY21 Budget to Water & Wastewater Actual Budget Estimated Budget FY22 Proposed Revenues FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Interest Income(l) $ 147,393 $ 40,000 $ 40,000 $ 20,000 $ (20,000) (50%) Sanitation $ 250,802 $ 250,000 $ 250,000 $ 250,000 $ - 0% Water Service $ 14,960,883 $ 14,791,913 $ 14,791,913 $ 15,228,659 $ 436,746 3% Wastewater Service $ 10,180,945 $ 10,217,525 $ 10,217,525 $ 10,176,428 $ (41,097) (0%) Reclaimed Water Service $ 726,069 $ 599,361 $ 599,361 $ 824,282 $ 224,921 38% New Meters(l) $ 35,863 $ 30,000 $ 30,000 $ 30,000 $ - 0% Reconnect Fees(1) $ 130,140 $ 135,000 $ 135,000 $ 135,000 $ - 0% Inspection Fees(1) $ 115,137 $ 150,000 $ 150,000 $ 150,000 $ - 0% Miscellaneous(l) $ 38,751 $ 171,484 $ 171,484 $ 171,484 $ - 0% Penalties $ 101,421 $ 230,000 $ 230,000 $ 230,000 $ - 0% Initiations/Transfer Fees(1) $ 27,555 $ 30,000 $ 30,000 $ 30,000 $ - 0% Recycling Fees $ 440,854 $ 434,232 $ 434,232 $ 479,429 $ 45,197 10% Use of Rate Stabilization $ 277,295 $ 262,742 $ 262,742 $ 287,523 $ 24,781 9% Rate Stabilization Rebate $ (277,295) $ (262,742) $ (262,742) $ (287,523) $ (24,781) 9% TOTAL REVENUES $ 27,155,813 $ 27,079,515 $ 27,079,515 $ 27,725,282 $ 645,767 2% Use of Reserves $ - $ 198,944 $ - $ 1,906,343 $ 1,707,399 858% TOTAL RESOURCES $ 27,155,813 $ 27,278,459 $ 27,079,515 $ 29,631,625 $ 2,353,166 9% The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 23 WATER SERVICE RATES Current Rates: Proposed Rates: MeterCharge: Meter arge: Meter Size (inches) Monthly Charge Meter Size (inches) Monthly Charge 5/8-3/4 $ 12.75 5/8-3/4 $ 12.75 1 $ 14.90 1 $ 14.90 1 1 /2 $ 20.88 1 1 /2 $ 20.88 2 $ 34.59 2 $ 34.59 3 $ 70.36 3 $ 70.36 4 $ 124.04 4 $ 124.04 5 $ 195.60 5 $ 195.60 6 $ 279.09 6 $ 279.09 Residential Volume Charge per 1,000 gallons tgals Residential Volume Charge per 1,000 gallons tgals Tiered Rates Tiered Rates 0-2 tgals $ 4.21 0-2 tgals $ 4.21 3-8 tgals $ 5.14 3-8 tgals $ 5.14 9-15 tgals $ 5.71 9-15 tgals $ 5.71 16-35 tgals $ 6.24 16-35 tgals $ 6.24 Over 35 tgals $ 6.84 Over 35 tgals $ 6.84 ing a ami y Residential Kate btalmization Refund: Single Family Residential Rate Staoilization a un : 300 per 1,000 (tgals) up to 15 tgals/monthly 300 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 30¢/tgal $ 262,742 Estimated total refund @ 30¢/tgal $ 287,523 Estimated refund volume in tgals: 875,806 Estimated refund volume in tgals: 958,410 Refund not applicable to irrigation meters Refund not applicable to irrigation meters Irrigation Volume Charge per 1,000 gallons tgals Irrigation Volume Charge per 1,000 gallons tgals Tiered Rates Tiered Rates 0-2 tgals $ 5.47 0-2 tgals $ 5.47 3-8 tgals $ 5.47 3-8 tgals $ 5.47 9-15 tgals $ 5.71 9-15 tgals $ 5.71 16-35 tgals $ 6.24 16-35 tgals $ 6.24 Over 35 tgals $ 6.84 Over 35 tgals $ 6.84 Other Volume Charges per 1,000 gallons tgals ter Volume Charges per 1,000 gallons tgals Commercial & Multi -family $ 5.47 Commercial & Multi -family $ 5.47 Fire Hydrant & Gas Wells $ 10.73 Fire Hydrant & Gas Wells $ 10.73 Supplemental Irrigation $ 10.73 Supplemental Irrigation $ 10.73 Reclaimed o ume Charge per 1,000 gallons (tgals) Reclaimed o ume Charge per 1,000 gallons (tgals) Non -Boosted $ 1.97 Non -Boosted $ 2.07 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ 4.65 0-8 tgals $ 4.65 9-15 tgals $ 4.85 9-15 tgals $ 4.85 16-35 tgals $ 5.30 16-35 tgals $ 5.30 Over 35 tgals $ 5.81 Over 35 tgals $ 5.81 Construction & Gas Wells $ 9.12 Construction & Gas Wells $ 9.12 24 WASTEWATER SERVICE RATES Current Rates: Proposed Rates: Residential Base Charge: esi ential Base Charge: Base Charge: Base Charge: Within Corporate Limits $ 11.00 Within Corporate Limits $ 11.00 Outside Corporate Limits $ 15.50 Outside Corporate Limits $ 15.50 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 90% of metered water up to 12,000 gallons) (based on 90% of metered water up to 12,000 gallons) Within Corporate Limits $ 4.34 Within Corporate Limits $ 4.34 Outside Corporate Limits $ 4.34 Outside Corporate Limits $ 4.34 Commercial and IndustrialCharges: Commercial and IndustrialCharges: Base Charge: Base Charge: Within Corporate Limits $ 11.00 Within Corporate Limits $ 11.00 Outside Corporate Limits $ 15.50 Outside Corporate Limits $ 15.50 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 100% of metered water) (based on 100% of metered water) Within Corporate Limits $ 4.34 Within Corporate Limits $ 4.34 Outside Corporate Limits $ 4.34 Outside Corporate Limits $ 4.34 25 Water & Wastewater Expenditures FY2021-2022 Non -Depart. 33% Capital / One -Time 6% GIS 2% Finance 2% Public Works 2% Wastewater Treatment 18% Water Distribution 5% Water Production 32% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Proposed FY21 Budget to Water & Wastewater Actual Budget Estimated Budget FY22 Proposed Expenditures FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Water Office $ 470,046 $ 491,112 $ 491,112 $ 497,745 $ 6,633 1% Total -Finance $ 470,046 $ 491,112 $ 491,112 $ 497,745 $ 6,633 1% City Engineer $ 336,469 $ 384,473 $ 384,473 $ 367,117 $ (17,356) (5%) Water Production $ 9,274,936 $ 9,127,526 $ 9,127,526 $ 9,444,589 $ 317,063 3% Water Distribution $ 1,281,016 $ 1,243,627 $ 1,243,627 $ 1,552,298 $ 308,671 25% Wastewater Treatment $ 5,746,429 $ 5,358,080 $ 5,358,080 $ 5,239,127 $ (118,953) (2%) Meter Services $ 67,694 $ 72,053 $ 72,053 $ 72,695 $ 642 1% Total -Public Works $ 16,706,544 $ 16,185,759 $ 16,185,759 $ 16,675,826 $ 490,067 3% Recycling $ 25,074 $ 40,100 $ 40,100 $ 40,100 $ - 0% GIS/Information Services $ 650,672 $ 676,464 $ 676,464 $ 703,036 $ 26,572 4% Legal Services $ 112,886 $ 85,000 $ 85,000 $ 85,000 $ - 0% Non -Departmental $ 8,978,900 $ 9,509,223 $ 9,509,223 $ 9,714,209 $ 204,986 2% Total -Non Departmental $ 9,767,532 $ 10,310,787 $ 10,310,787 $ 10,542,345 $ 231,558 2% Total Operating Expenses $ 26,944,122 $ 26,987,658 $ 26,987,658 $ 27,715,916 $ 728,258 3% Capital / One -Time $ 11,868 $ 198,944 $ 8,900 $ 1,906,343 $ 1,707,399 858% Total Expenses $ 26,955,990 $ 27,186,602 $ 26,996,558 $ 29,622,259 $ 2,435,657 9% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the expected increases and decreases in costs within the past year. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 26 All Other Enterprise Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating funds presented within the City of Euless' Annual Operating Budget. Enterprise Funds Actual FY 20 Budget FY 21 Estimated FY 21 Proposed Budget FY 22 FY21 Budget to FY22 Proposed $ Diff % Diff. Service Center Fund: Revenues $ 1,181,722 $ 1,212,265 $ 1,212,265 $ 1,215,711 $ 3,446 0% Operating Expenses $ 1,181,722 $ 1,212,265 $ 1,212,265 $ 1,214,657 $ 2,392 0% Use of Reserves $ - $ 27,500 $ 27,500 $ 12,291 $ (15,209) (55%) Capital / One -Time $ - $ 27,500 $ 27,500 $ 12,291 $ (15,209) (55%) Drainage Utility System: Revenues $ 835,539 $ 837,200 $ 840,636 $ 923,966 $ 86,766 10% Operating Expenses $ 748,303 $ 834,563 $ 834,563 $ 865,556 $ 30,993 4% Use of Reserves $ - $ 100,000 $ 93,927 $ 65,121 $ (34,879) (35%) Capital / One -Time $ 50,000 $ 100,000 $ 100,000 $ 65,121 $ (34,879) (35%) Recreation Classes: Revenues $ 222,834 $ 787,027 $ 787,027 $ 783,027 $ (4,000) (1 %) Operating Expenses $ 536,556 $ 697,935 $ 697,935 $ 715,036 $ 17,101 2% Use of Reserves $ 313,722 $ - $ - $ - $ - 0% Capital / One -Time $ - $ - $ - $ - $ - 0% Arbor Daze: Revenues $ 4,283 $ 25,583 $ 18 $ 25,689 $ 106 0% Operating Expenses $ 4,230 $ 80,000 $ - $ 80,000 $ - 0% Use of Reserves $ - $ 54,417 $ - $ 54,311 $ (106) (0%) Capital / One -Time $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 4,072,699 $ 4,629,475 $ 4,629,475 $ 5,463,868 $ 834,393 18% Operating Expenses $ 4,038,293 $ 4,606,455 $ 4,606,455 $ 4,515,970 $ (90,485) (2%) Use of Reserves $ - $ - $ - $ 25,373 $ 25,373 0% Capital / One -Time $ - $ - $ - $ 25,373 $ 25,373 0% Parks at Texas Star: Revenues $ 705,464 $ 885,000 $ 885,000 $ 1,062,030 $ 177,030 20% Operating Expenses $ 670,187 $ 725,564 $ 725,564 $ 968,804 $ 243,240 34% Use of Reserves $ 17,345 $ - $ - $ 262,995 $ 262,995 0% Capital / One -Time $ 52,622 $ - $ - $ 262,995 $ 262,995 0% Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Service Center Fund is used to account for the maintenance of the City's motor vehicles. The Drainage Fund is used to account for the acquisition, operation, and maintenance of the City's municipal drainage utility system. The Recreation Class Fund is used to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis. The Arbor Daze Fund is used to account for expenses related to the annual festival. The Texas Star Golf Course and Parks at Texas Star Funds are used to account for the operations and maintenance of these facilities which are supported primarily by user charges. 27 Special Revenue Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Special Revenue Funds Actual FY 20 Budget FY 21 Estimated FY 21 Proposed Budget FY 22 FY21 Budget to FY22 Proposed $ Diff % Diff. Hotel/Motel: Revenues $ 930,382 $ 532,338 $ 528,738 $ 583,140 $ 50,802 10% Operating Expenses $ 599,343 $ 524,174 $ 524,174 $ 579,211 $ 55,037 10% Use of Reserves $ - $ - $ - $ 75,000 $ 75,000 0% Capital / One -Time $ 263,960 $ - $ - $ 75,000 $ 75,000 0% Juvenile Case: Revenues $ 57,775 $ 54,000 $ 43,440 $ 43,522 $ (10,478) (19%) Operating Expenses $ 81,016 $ 90,658 $ 90,658 $ 57,381 $ (33,277) (37%) Use of Reserves $ 23,241 $ 72,658 $ 69,218 $ 16,256 $ (52,962) (73%) Capital / One -Time $ - $ 36,000 $ 22,000 $ 16,256 $ (5,744) (16%) EDC'/20 Sales Tax: Revenues $ 5,620,617 $ 4,985,335 $ 5,862,737 $ 5,877,968 $ 892,633 18% Operating Expenses $ 3,587,231 $ 4,671,893 $ 4,706,248 $ 4,912,583 $ 240,690 5% Use of Reserves $ - $ 794,757 $ - $ 1,804,804 $ 1,010,047 127% Capital / One -Time $ 1,789,767 $ 794,757 $ 252,182 $ 1,804,804 $ 1,010,047 127% CCPD'/40 Sales Tax: Revenues $ 2,771,485 $ 2,161,768 $ 2,872,624 $ 2,887,027 $ 725,259 34% Operating Expenses $ 2,537,559 $ 2,122,850 $ 2,122,850 $ 2,872,456 $ 749,606 35% Use of Reserves $ 212,337 $ 82,835 $ - $ 439,235 $ 356,400 430% Capital / One -Time $ 446,263 $ 82,835 $ 69,635 $ 439,235 $ 356,400 430% Police Seized Assets Fund: Revenues $ 2,222 $ 1,000 $ 100 $ 100 $ (900) (90%) Operating Expenses $ 25,020 $ 34,104 $ 34,104 $ 34,104 $ - 0% Use of Reserves $ 22,798 $ 33,104 $ 34,004 $ 34,004 $ 900 3% Capital / One -Time $ - $ - $ - $ - $ - 0% Police Drug Fund: Revenues $ 17,991 $ 2,050 $ 115,081 $ 20,500 $ (1,550) (76%) Operating Expenses $ 414 $ 500 $ 20,500 $ 20,500 $ - 0% Use of Reserves $ - $ 178,662 $ - $ 139,403 $ (39,009) (22%) Capital / One -Time $ 10,705 $ 178,662 $ 39,349 $ 139,403 $ (39,259) (22%) Grant Fund: Revenues $ 3,229,673 $ 64,061 $ 5,412,344 $ 5,255,951 $ (5,083) (8%) Operating Expenses $ 3,230,076 $ 64,061 $ 64,061 $ 58,978 $ (5,083) (8%) Use of Reserves $ 403 $ - $ - $ 5,196,973 $ - 0% Capital / One -Time $ - $ - $ - $ 9,405,087 $ - 0% Car Rental Tax: Revenues $ 10,159,461 $ 7,395,408 $ 6,674,908 $ 12,903,494 $ 5,508,086 74% Operating Expenses $ 9,198,764 $ 5,825,929 $ 5,825,929 $ 8,829,652 $ 3,003,723 52% Use of Reserves $ 2,171,924 $ 1,253,466 $ 31,515 $ 1,482,972 $ 229,506 18% Capital / One -Time $ 3,132,621 $ 1,253,466 $ 880,494 $ 1,482,972 $ 229,506 18% Glade Parks TIRZ: Revenues $ 1,785,121 $ 1,832,232 $ 1,818,785 $ 1,867,021 $ 34,789 2% Operating Expenses $ 1,143,966 $ 1,138,167 $ 1,138,167 $ 1,136,374 $ (1,793) (0%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital / One -Time $ - $ - $ - $ - $ - 0% Cable PEG Fund: Revenues $ 110,753 $ 110,000 $ 90,838 $ 91,000 $ (19,000) (17%) Operating Expenses $ 81,371 $ 110,000 $ 110,000 $ 90,600 $ (19,400) (18%) Use of Reserves $ 177,412 $ - $ 19,162 $ - $ - 0% Capital / One -Time $ 206,794 $ - $ - $ - $ - 0% 28 Special Revenue Funds Actual FY 20 Budget FY 21 Estimated FY 21 Proposed Budget FY 22 FY21 Budget to FY22 Proposed $ Diff % Diff. Midtown PID: Revenues $ 1,076,852 $ 1,109,756 $ 1,109,856 $ 803,338 $ (306,418) (28%) Operating Expenses $ 1,039,739 $ 1,009,747 $ 1,009,747 $ 803,338 $ (206,409) (20%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital / One -Time $ - $ - $ - $ - $ - 0% Midtown TIRZ: Revenues $ 127,000 $ 399,989 $ 399,989 $ 697,981 $ 297,992 75% Operating Expenses $ 51,701 $ 100,009 $ 100,009 $ 303,691 $ 203,682 204% Use of Reserves $ - $ - $ - $ - $ - 0% Capital / One -Time $ - $ - $ - $ - $ - 0% Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated to the promotion of tourism and the convention and hotel industry. The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and operating costs required to process juvenile cases. The Euless Development Corporation (EDC) 1/2¢ Sales Tax Fund is used to account for the '/20 sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. The Crime Control and Prevention District (CCPD) '/40 Sales Tax Fund is used to account for '/40 sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police expenditures. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Grant Fund is used to account for grant funds and other restricted revenues received by the City. Expenses must be spent in accordance with the grant provisions. The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction and capital expenditures. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. The Glade Parks Tax Increment Reinvestment Zone (TIRZ) Fund is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of the related infrastructure cost. The Cable Public Educational and Governmental (PEG) Fund is used to account for a 1% fee collected from cable channel providers for expansion of the City's public, educational, and governmental channel. The Midtown Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. The Midtown Tax Increment Reinvestment Zone (TIRZ) Fund is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of the related infrastructure cost. 29 Internal Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. Proposed FY21 Budget to Internal Service Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Equipment Replacement: Revenues $ 7,592,529 $ 4,222,819 $ 4,317,819 $ 5,119,858 $ 897,039 21% Operating Expenses $ 1,395,558 $ 1,472,500 $ 3,167,500 $ 4,941,200 $ 3,468,700 236% Use of Reserves $ - $ - $ - $ - $ - - Insurance Revenues $ 7,301,477 $ 7,282,014 $ 7,282,014 $ 7,587,950 $ 305,936 4% Operating Expenses $ 6,278,474 $ 7,253,937 $ 7,253,937 $ 7,577,950 $ 324,013 4% Use of Reserves $ - $ - $ - $ 37,925 $ 37,925 0% Capital / One -Time $ - $ - $ - $ 37,925 $ 37,925 0% Risk/WC Management Revenues $ 1,010,519 $ 1,045,308 $ 1,015,328 $ 1,128,989 $ 83,681 8% Operating Expenses $ 798,046 $ 1,028,467 $ 1,028,467 $ 1,128,664 $ 100,197 10% Use of Reserves $ - $ 170,000 $ 183,139 $ 2,261 $ (167,739) (99%) Capital / One -Time $ - $ 170,000 $ 170,000 $ 2,261 $ (167,739) (99%) Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. The Risk Management/Workers' Compensation Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 30 Debt Service Operating Funds This chart presents revenues and operating expenses, and use of reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Debt Service Funds Actual FY 20 Budget FY 21 Estimated FY 21 Proposed Budget FY 22 FY21 Budget to FY22 Proposed $ Diff % Diff. General Obligation Debt Revenues $ 7,093,017 $ 6,000,969 $ 8,139,898 $ 5,778,690 $ (222,279) (4%) Operating Expenses $ 6,832,097 $ 6,070,834 $ 7,765,834 $ 5,834,998 $ (235,836) (4%) Use of Reserves $ - $ 69,865 $ - $ 999,725 $ 929,860 1331 % Capital / One -Time $ - $ - $ - $ 999,725 $ 999,725 0% Star Center Debt Revenues $ 709,263 $ 715,896 $ 712,896 $ 710,470 $ (5,426) (1%) Operating Expenses $ 709,263 $ 712,896 $ 712,896 $ 710,470 $ (2,426) (0%) Use of Reserves $ - $ - $ - $ - $ - 0% EDC Debt Service Revenues $ 399,714 $ 394,605 $ 394,605 $ 402,125 $ 7,520 2% Operating Expenses $ 391,190 $ 394,605 $ 394,605 $ 402,125 $ 7,520 2% Use of Reserves $ - $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 1,489,616 $ 1,220,326 $ 1,220,326 $ 1,212,183 $ (8,143) (1%) Operating Expenses $ 1,490,744 $ 1,219,826 $ 1,219,826 $ 1,212,183 $ (7,643) (1%) Use of Reserves $ 1,128 $ - $ - $ - $ - 0% Texas Star Golf Course Debt Revenues $ 590,339 $ 594,125 $ 594,125 $ 591,715 $ (2,410) (0%) Operating Expenses $ 589,565 $ 594,566 $ 594,566 $ 591,715 $ (2,851) (0%) Use of Reserves $ - $ 441 $ 441 $ - $ (441) (100%) Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, Tax Notes, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The General Obligation Debt Service Fund is used to account for the collection of a continuing ad valorem tax levied by the City. Expenses are dedicated to the payment of principal and interest on General Obligation Bonds, General Obligation Refunding Bonds, Tax Notes, and Certificates of Obligation. The Star Center Debt Fund is used to account for monthly lease payments on the Stars Center. Expenses are dedicated to annual debt service requirements. The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a '/20 sales and use tax levied within the City. Expenses are dedicated to the sole benefit of the Euless Development Corporation obligations. The Water & Wastewater Debt Service Fund is used to account for a pledge of the surplus net revenues of the City's Waterworks and Sewer System. Expenses are dedicated to payment of annual debt service requirements. The Golf Course Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Texas Star Golf Course. Expenses are dedicated to payment of annual debt service requirements. 31 Full -Time Personnel Counts FY 19/20 FY 20/21 FY 20/21 FY 21/22 ACTUAL BUDGETED ESTIMATED BUDGETED CITY ADMINISTRATION 3.50 A 3.00 3.00 G 3.50 CITY SECRETARY 3.50 3.50 3.50 3.50 Total City Administration 7.00 6.50 6.50 7.00 FINANCE/BUDGET 2.00 B 1.50 1.50 1.50 MUNICIPAL COURTS 7.75 7.75 7.75 H 8.25 ACCOUNTING 4.00 D 3.50 3.50 3.50 PURCHASING 1.00 1.00 1.00 1.00 Total Finance 14.75 13.75 13.75 14.25 POLICE CODE COMPLIANCE 16.00 16.00 16.00 16.00 POLICE ADMINISTRATION 7.00 7.00 7.00 7.00 POLICE PATROL 45.00 C 49.00 49.00 F&J 49.00 POLICE CID 13.00 E 14.00 14.00 14.00 POLICE SERVICE 22.00 E 21.00 21.00 21.00 POLICE DETENTION 17.00 17.00 17.00 17.00 Total Police Department 120.00 124.00 124.00 124.00 FIRE MARSHAL/EDUCATION 4.00 4.00 4.00 4.00 FIRE ADMINISTRATION 4.00 4.00 4.00 4.00 EMS/SUPPRESSION 67.00 67.00 67.00 J 70.00 Total Fire Department 75.00 75.00 75.00 78.00 INFORMATION SERVICES 1.00 1.00 1.00 1.00 HUMAN RESOURCES 3.50 3.50 3.50 3.50 FACILITY MAINTENANCE 4.00 4.00 4.00 4.00 Total Administrative Services 8.50 8.50 8.50 8.50 LIBRARY 9.00 9.00 9.00 9.00 Total Library 9.00 9.00 9.00 9.00 PLANNING & DEVELOPMENT 2.50 2.50 2.50 2.50 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 Total Planning & Development 6.50 6.50 6.50 6.50 RECREATION 5.50 5.50 5.50 5.50 PARKS 11.00 11.00 11.00 11.00 SENIOR CENTER 2.00 2.00 2.00 2.00 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 Total Community Services 19.50 19.50 19.50 19.50 STREET MAINTENANCE 11.50 11.50 11.50 11.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 1.00 1.00 1.00 1.00 Total Public Works 15.50 15.50 15.50 15.50 TOTAL GENERAL FUND 275.75 278.25 278.25 282.25 EDC - PARKS 13.25 13.25 13.25 13.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 EDC - ECO. DEV. 1.00 1.00 1.00 1.00 TOTAL EDC FUND 24.25 24.25 24.25 24.25 WATER OFFICE 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 W&S ENGINEERING 3.00 3.00 3.00 3.00 WATER PRODUCTION 5.75 5.75 5.75 5.75 WATER DISTRIBUTION 7.25 7.25 7.25 I 8.25 SEWAGE & TREATMENT 8.00 8.00 8.00 8.00 METER SERVICES 1.00 1.00 1.00 1.00 Total Public Works 25.00 25.00 25.00 26.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.00 A, B & D 9.50 9.50 G 10.00 Total Non -departmental 14.00 13.50 13.50 14.00 TOTAL W&S FUND 44.00 43.50 43.50 45.00 GOLF NON DEPARTMENTAL 0.75 0.75 0.75 0.75 GOLF COURSE MAINT. 4.00 4.00 4.00 4.00 GOLF PRO SHOP 2.50 2.50 2.50 2.50 GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00 GOLF CONFERENCE CENTRE 1.50 1.50 1.50 1.50 TOTAL GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 H 0.75 CRIME CONTROL FUND 19.00 C 15.00 15.00 F 18.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 8.00 8.00 8.00 8.00 PARKS @ TEXAS STAR 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 36.25 32.25 32.25 34.75 TOTAL ALL FUNDS 392.00 390.00 390.00 398.00 A) Unfunded Assistant City Manager Position F) Transferred 3 Police Officers from General Fund to CCPD B) Unfunded Internal Auditor Position G) Funded Assistant City Manager Position C) Transferred 4 Police Officers from CCPD to General Fund H) Split Juvenile Case Clerk between General Fund and Juvenile Case Fund D) Split Budget/Treasury Manager between General Fund and Water & Wastewater Fund 1) Added 1 Public Works Field Tech in Water & Wastewater Fund E) Transferred Records Clerk to Crime Scene Technician J) Added 3 Police Officers and 3 Fire Fighter/Paramedics in General Fund 32 Outstanding Indebtedness Principal Amount of Remaining Description Dated Amount Original Paying Agent Maturity Interest Rate Outstanding Issuance General Obligation Refunding Bonds, Series 12/1/2011 $ 1,560,000 $ 5,955,000 U.S. Bank 3%to 4% 2/15/2024 2012 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 1/15/2011 $ 1,765,000 $ 3,035,000 U.S. Bank 4% to 4.25% 8/15/2030 Series 2011' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 10/15/2014 $ 4,505,000 $ 5,715,000 U.S. Bank 3% to 5% 8/15/2034 Series 2014' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, 10/27/2015 $ 2,530,000 $ 3,030,000 U.S. Bank 3% to 5% 2/15/2035 Series 2015' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/12/2016 $ 14,485,000 $ 16,450,000 U.S. Bank 2.25%to 4% 2/15/2041 Obligation, Series 2016' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 3/1/2018 $ 8,270,000 $ 9,180,000 U.S. Bank 3% to 4% 2/15/2038 Obligation, Series 2018' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/15/2019 $ 11,165,000 $ 11,785,000 U.S. Bank 3% to 5% 2/15/2039 Obligation, Series 2019 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/14/2020 $ 6,850,000 $ 7,115,000 U.S. Bank 2%to 3.5% 2/15/2040 Obligation, Series 2020 Tax Notes Series 2020 6/25/2020 $ 745,000 $ 1,110,000 UMB Bank 1.07% 2/15/2023 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 4/8/2021 $ 5,360,000 $ 5,360,000 U.S. Bank 1.625%to 4% 2/15/2041 Obligation, Series 2021 Tax Notes Series 2021 4/8/2021 $ 1,625,000 $ 1,625,000 U.S. Bank 4.00% 2/15/2024 Taxable General Obligation Refunding 8/15/2010 $ 2,555,000 $ 8,110,000 U.S. Bank 4% to 4.4% 8/1/2025 Bonds, Series 20102 General Obligation Refunding Bonds, Series 11/1/2012 $ 3,295,000 $ 7,185,000 U.S. Bank 2% to 2.625% 2/15/2027 2012A3 Waterworks & Sewer System Revenue 3/29/2012 $ 405,000 $ 3,340,000 Bank of Texas 2.03% 7/15/2024 Refunding Bonds, Series 20124 Waterworks & Sewer System Revenue 6/25/2013 $ 1,080,000 $ 1,585,000 U.S. Bank 3.625%to 5% 7/15/2033 Bonds, Series 20134 Waterworks & Sewer System Revenue Texas Water a 8/5/2015 $ 3,365,000 $ 4,685,000 Development 0.8%to 1.98% 7/15/2035 Bonds, Series 2015A Board Waterworks & Sewer System Revenue Texas Water ° 8/5/2015 $ 1,780,000 $ 2,380,000 Development 0.5%to 1.68% 7/15/2035 Bonds, Series 2015B Board Waterworks & Sewer System Revenue Texas Water 4/15/2018 $ 2,400,000 $ 2,785,000 Development 0.24%to 1.49% 7/15/2038 Bonds, Series 20184 Board Waterworks & Sewer System Revenue 4/25/2019 $ 8,750,000 $ 9,275,000 Texas Water Development 0.29%to 1.66% 7/15/2049 Bonds, Series 2019 Board Euless Development Corporation, Sales Tax 10/15/2018 $ 1,445,000 $ 1,635,000 U.S. Bank 3% to 4% 9/15/2038 Revenue Bonds, Series 2018 Euless Development Corporation, Sales Tax 11/12/2019 $ 3,800,000 $ 4,120,000 U.S. Bank 2.5%to 4% 9/15/2039 Revenue Bonds, Series 2019 AXON Enterprise, Inc. Lease 10/25/2018 $ 283,404 $ 674,906 AXON 3% Imputed 2/7/2023 Enterprise, Inc. Proposed Indebtedness Proposed Anticipated Proposed Description Issuance Proposed Payment Issuance Proposed Amount Sale Type Source Date Term Public Improvement District (PID) Bonds TBD TBD PID Assessment January 2022 TBD ' Bonds paid by Tax Increment Financing District and Public Improvement District. 2 Bonds paid by rental income from Stars Center. 3 Remaining Bonds paid by Texas Star Golf Course. ° Bonds paid by Water & Wastewater user charges. 5 Bonds partially paid by Tax Increment Financing District and Public Improvement District. 33 Capital/One-Time & Supplemental Requests FY2021-22 by Fund Police Police Fire Fire Police Police Planning & Development Fire Planning & Development Fire CIAO Information Services PACS Information Services Public Works Fire Information Services CSO Fire Public Works Information Services Fleet & Facilities Fleet & Facilities Fleet & Facilities CIAO Public Works Fleet & Facilities Non -Departmental Public Works Non -Departmental Non -Departmental Non -Departmental Fire Non -Departmental Non -Departmental PACS Non -Departmental PACS Non -Departmental Non -Departmental Non -Departmental General General General General General General General General General General General General General General General General General General General General General General General General General General General General General General General General General Juvenile EDC EDC EDC EDC EDC EDC EDC Program De Electronic Recovery and Data Access Subscription Investigative Data Platform Subscription Lexipol Subscription Three Fire Fighters Three Police Officers Wellness App PT to FT Secretary Fluid Warmers for IV Fluid Injections Code Books Firefighter Hood Replacements Trinity Career Prep City Hall Digital Posting Board Park Shop Furniture Animal Control Vehicle Laptops Concrete Tub Trailer Fire Station #2 Training Prop Repair & Upgrade Finance Reporting Software Digital Document Conversion Part -Time Inspectors School Zone Time Clocks IBM AS/400 Server Replacement Fire Station #2 - Needs Assessment Police & Courts - Needs Assessment Roof Assessment CPR / Home Program 5-Year Pavement Assessment City Hall - Improvements Transfer to Equipment Replacement Fund Traffic Signals Preemption Transfer to CIP for Roof Replacement & Prev. Maintenance One -Time Adjustment Transfer to CIP for Redevelopment Physical Fitness Surveillance Program - 3 Year Program One -Time Adjustment One -Time Adjustment Field Perimeter Fencing - PATS South Transfer to CIP for PR0720 Misc. Parks Improvements Repainting Slides - EFLAP Transfer to CIP for AC1901 Texas Star Sports Complex Phase VII Transfer to Equipment Replacement Fund Transfer to CIP for Blessing Branch Park Program Type Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Capital/One-Time Funded One -Time Portion $ $ $ $ 17,214 $ 37,650 $ - $ - $ 2,965 $ 4,000 $ 5,925 $ 10,000 $ 10,000 $ 10,000 $ 10,000 $ 12,000 $ 17,500 $ 29,328 $ 39,629 $ 40,000 $ 40,740 $ 50,000 $ 50,000 $ 50,000 $ 65,000 $ 50,000 $ 80,000 $ 95,000 $ 273,237 $ 353,000 $ 373,000 $ 768,212 $ 1,500,000 $ 39,000 $ 2,256 $ 48,375 $ 75,000 $ 100,000 $ 122,000 $ 175,000 $ 282,276 $ 365,064 On -Going Portion $ 1,500 $ 8,000 $ 11,693 $ 315,165 $ 341,628 $ 20,000 $ 51,055 $ - $ $ $ $ $ $ 912 $ - $ - $ 8,272 $ - $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 1,500 $ 8,000 $ 11,693 $ 332,379 $ 379,278 $ 20,000 $ 51,055 $ 2,965 $ 4,000 $ 5,925 $ 10,000 $ 10,000 $ 10,000 $ 10,912 $ 12,000 $ 17,500 $ 37,600 $ 39,629 $ 40,000 $ 40,740 $ 50,000 $ 50,000 $ 50,000 $ 65,000 $ 50,000 $ 80,000 $ 95,000 $ 273,237 $ 353,000 $ 373,000 $ 768,212 $ 1,500,000 $ 39,000 $ 2,256 $ 48,375 $ 75,000 $ 100,000 $ 122,000 $ 175,000 $ 282,276 $ 365,064 Cumulative Total $ 1,500 $ 9,500 $ 21,193 $ 353,572 $ 732,850 $ 752,850 $ 803,905 $ 806,870 $ 810,870 $ 816,795 $ 826,795 $ 836,795 $ 846,795 $ 857,707 $ 869,707 $ 887,207 $ 924,807 $ 964,436 $ 1,004,436 $ 1,045,176 $ 1,095,176 $ 1,145,176 $ 1,195,176 $ 1,260,176 $ 1,310,176 $ 1,390,176 $ 1,485,176 $ 1,758,413 $ 2,111,413 $ 2,484,413 $ 3,252,625 $ 4,752,625 $ 4,791,625 $ 2,256 $ 48,375 $ 123,375 $ 223,375 $ 345,375 $ 520,375 $ 802,651 $ 1,167,715 Yes Yes Yes Yes Yes No No Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes No Yes Yes Yes Yes Yes Yes Yes Yes 34 Capital/One-Time & Supplemental Requests FY2021-22 by Fund Program Description Police CCPD Simunitions Equipment Police CCPD 9mm Pistols Police CCPD High Visibility Jackets Non -Departmental CCPD One -Time Adjustment Non -Departmental CCPD Transfer to Equipment Replacement Fund Police CCPD 3 Patrol Cars and Equipment Fleet & Facilities Car Rental TSGC - Pro Shop Improvements Non -Departmental Car Rental Transfer to CIP for CM0804 Redevelopment Non -Departmental American Rescue Plan Act Transfer to Car Rental Fund ARPA Lost Revenue Non -Departmental American Rescue Plan Act Transfer to Golf Course Fund ARPA Lost Revenue Non -Departmental American Rescue Plan Act Transfer to CIP for 1 Mil Well Replacement Public Works Water/ Wastewater Public Works Field Tech I Fleet & Facilities Water/ Wastewater Public Works - Replace Gate Control System Non -Departmental Water/ Wastewater One -Time Adjustment Non -Departmental Water/ Wastewater Transfer to Equipment Replacement Fund Non -Departmental Water/ Wastewater Transfer to CIP for Reclaimed Water System Expansion & Connectivity Non -Departmental Service Center One -Time Adjustment Non -Departmental Drainage One -Time Adjustment Non -Departmental Drainage Transfer to CIP for DR9903 Misc. Drainage Improvements Non -Departmental Parks at Texas Star One -Time Adjustment PACS Parks at Texas Star Oven - PATS South PACS Parks at Texas Star Royal Outfield Fencing - PATS South Non -Departmental Parks at Texas Star Transfer to Equipment Replacement Fund Non -Departmental Texas Star Golf Course One -Time Adjustment Non -Departmental Texas Star Golf Course Transfer to Equipment Replacement Fund Non -Departmental Golf Course Reserve Transfer to CIP for GC1801 TSGC Misc. Improvements Non -Departmental Insurance One -Time Adjustment Non -Departmental Insurance Enhanced Screening / Wellness - Public Safety Non -Departmental Risk / Workers Comp. One -Time Adjustment Public Works Water / Wastewater Impact Impact Fee Study One -Time On -Going Cumulative Program Type Funded Portion Portion Total Capital/One-Time Yes $ 3,600 $ 700 $ 4,300 $ 4,300 Capital/One-Time Yes $ 14,000 $ $ 14,000 $ 18,300 Capital/One-Time Yes $ 41,860 $ $ 41,860 $ 60,160 Capital/One-Time Yes $ 56,600 $ $ 56,600 $ 116,760 Capital/One-Time Yes $ 62,775 $ - $ 62,775 $ 179,535 Capital/One-Time Yes $ 247,200 $ 6,939 $ 254,139 $ 433,674 Capital/One-Time Yes $ 110,000 $ - $ 110,000 $ 110,000 Capital/One-Time Yes $ 1,000,000 $ $ 1,000,000 $ 1,110,000 Capital/One-TimeMYes $ 1,962,219 $ $ 1,962,219 $ 1,962,219 Capital/One-Time$ 942,868 $ $ 942,868 $ 2,905,087 Capital/One-Time$ 6,500,000 $ $ 6,500,000 $ 9,405,087 Supplemental Yes $ - $ 71,598 $ 71,598 $ 71,598 Capital/One-Time Yes $ 15,000 $ - $ 15,000 $ 86,598 Capital/One-Time Yes $ 110,802 $ $ 110,802 $ 197,400 Capital/One-Time Yes $ 590,497 $ $ 590,497 $ 787,897 Capital/One-Time Yes $ 1,000,000 $ $ 1,000,000 $ 1,787,897 Capital/One-Time Yes $ 12,291 $ $ 12,291 $ 12,291 Capital/One-Time Yes $ 15,121 $ $ 15,121 $ 15,121 Capital/One-Time Yes $ 50,000 $ $ 50,000 $ 65,121 Capital/One-Time Yes $ 3,859 $ $ 3,859 $ 3,859 Capital/One-Time Yes $ 9,000 $ $ 9,000 $ 12,859 Capital/One-Time Yes $ 60,000 $ $ 60,000 $ 72,859 Capital/One-Time Yes $ 190,136 $ $ 190,136 $ 262,995 Capital/One-Time Yes $ 25,373 $ $ 25,373 $ 25,373 Capital/One-Time No $ 286,906 $ $ 286,906 $ 312,279 Capital/One-Time Yes $ 60,000 $ $ 60,000 $ 60,000 Capital/One-Time Yes $ 2,925 $ $ 2,925 $ 2,925 Capital/One-Time Yes $ 35,000 $ $ 35,000 $ 37,925 Capital/One-Time Yes $ 2,261 $ $ 2,261 $ 2,261 Capital/One-Time F Yes $ 35,000 $ $ 35,000 $ 35,000 35 Required Disclosure Local Government Code 140.0045: Itemization of certain expenditures required in certain political subdivision budgets. Expenditures City Wide: 1. Notices required by law to be published in a newspaper by the political subdivision or a representative of the political subdivision: $ 2. Directly or indirectly influencing or attempting to influence the outcome of legislation or administrative action, as those terms are defined in Section 305.002, Government Code: $ Actual FY20 2,995 $ Adjusted Proposed Budget Budget FY21 FY22 3,050 $ 3,550 36 2021 Tax Rate Calculation Worksheet Date: 07/29/2021 12:17 PM Taxing Units Other Than School Districts or Water Districts City of Euless, Texas Taxing Unit Name 201 N Ector Drive Euless, Texas 76039 Taxing Unit's Address, City, State, ZIP Code (817)685-1400 Phone (area code and number) www.eulesstx.gov Taxing Unit's Website Address GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the No -New -Revenue (NNR) tax rate and Voter -Approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable. School districts do not use this form, but instead use Comptroller Form 50-859 Tax Rate Calculation Worksheet, School Districts without Chapter 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements. Water districts as defined under Water Code Section 49.001(1) do not use this form, but instead use Comptroller Form 50-858 Water District Voter -Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed Water District Voter - Approval Tax Rate Worksheet. The Comptroller's office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate reparation and adoption. SECTION 1: No -New -Revenue Tax Rate The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two components together. No -New -Revenue Tax Rate Worksheet r Amount/Rate 1. 2020 total taxable value. Enter the amount of 2020 taxable value on the 2020 tax roll today. Include any adjustments since last year's certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over -appraisal corrections from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add $4,935,149,084 undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (adjustment is made by deducting TIF taxes, as reflected in Line 17).1 2. 2020 tax ceilings. Counties, cities and junior college districts. Enter 2020 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 $427,450,841 or older or disabled. Other taxing units enter 0. If your taxing units adopted the tax ceiling provision in 2020 or a prior year for homeowners age 65 or older or disabled, use this step.2 3. Preliminary 2020 adjusted taxable value. Subtract Line 2 from Line 1. $4,507,698,243 4. 2020 total adopted tax rate. $0.462500/$100 5. 2020 taxable value lost because court appeals of ARB decisions reduced 2020 appraised value. A. Original 2020 ARB values: $823,191,129 37 B. 2020 values resulting from final court decisions: $766,941,033 C. 2020 value loss. Subtract B from A.3 $56,250,096 6. 2020 taxable value subject to an appeal under Chapter 42, as of July 25. A. 2020 ARB certified value: $239,018,140 B. 2020 disputed value: $0 C. 2020 undisputed value. Subtract B from A.4 $239,018,140 7. 2020 Chapter 42 related adjusted values Add Line 5C and Line 6C. $295,268,236 8. 2020 taxable value, adjusted for actual and potential court -ordered adjustments. $4,802,966,479 Add Line 3 and Line 7. 9. 2020 taxable value of property in territory the taxing unit deannexed after Jan. 1, $0 2020. Enter the 2020 value of property in deannexed territory.5 10. 2020 taxable value lost because property first qualified for an exemption in 2021. 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, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in 2021 does not create a new exemption or reduce taxable value. A. Absolute exemptions. Use 2020 market value: $0 B. Partial exemptions. 2021 exemption amount or 2021 percentage exemption times 2020 $11,734,648 value: C. Value loss. Add A and B.5 $11,734,648 11. 2020 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 2021. Use only properties that qualified in 2021 for the first time; do not use properties that qualified in 2020. A. 2020 market value: $0 B. 2021 productivity or special appraised value: $0 C. Value loss. Subtract B from A.7 $0 12. Total adjustments for lost value. Add lines 9, IOC and 11C. $11,734,648 13. 2020 captured value of property in a TIF. Enter the total value of 2020 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for $229,143,959 which 2020 taxes were deposited into the tax increment fund.8 If the taxing unit has no captured appraised value in line 18D, enter 0. 14. 2020 total value. Subtract Line 12 and Line 13 from Line 8. $4,562,087,872 15. Adjusted 2020 total levy. Multiply Line 4 by Line 14 and divide by $100. $21,099,656 16. Taxes refunded for years preceding tax year 2020. Enter the amount of taxes refunded $401,832 38 by the taxing unit for tax years preceding tax year 2020. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2020. This line applies only to tax years preceding tax year 2020.8 17. Adjusted 2020 levy with refunds and TIF adjustment. Add Lines 15 and 16.10 $21,501,488 18. Total 2021 taxable value on the 2021 certified appraisal roll today. This value includes only certified values or certified estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners age 65 or older or disabled." A. Certified values: $5,118,109,298 B. Counties: Include railroad rolling stock values certified by the Comptroller's office: $0 C. Pollution control and energy storage system exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage $0 system property: D. Tax increment financing: Deduct the 2021 captured appraised value of property taxable $219,683,772 by a taxing unit in a tax increment financing zone for which the 2021 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 23 below.12 $4,898,425,526 E. Total 2021 value. Add A and B, then subtract C and D. 19. Total value of properties under protest or not included on certified appraisal roll.13 A. 2021 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district's value and the $138,668,363 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 under protest.14 B. 2021 value of properties not under protest or included on certified appraisal roll. $49,912,722 The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about, but are not included in the 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 of property not on the certified roll.15 $188,581,085 C. Total value under protest or not certified: Add A and B. 20. 2021 tax ceilings. Counties, cities and junior colleges enter 2021 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older $436,748,007 or disabled. Other taxing units enter 0. If your taxing units adopted the tax ceiling provision in 2020 or a prior year for homeowners age 65 or older or disabled, use this step.16 21. 2021 total taxable value. Add Lines 18E and 19C. Subtract Line 20.17 $4,650,258,604 39 22. Total 2021 taxable value of properties in territory annexed after Jan. 1, 2020. Include both real and personal property. Enter the 2021 value of property in territory $0 annexed.18 23. Total 2021 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in 2020. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be $61,688,611 determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, 2020, and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2021.19 24. Total adjustments to the 2021 taxable value. Add Lines 22 and 23. $61,688,611 25. Adjusted 2021 taxable value. Subtract Line 24 from Line 21. $4,588,569,993 26. 2021 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100.20 $0.468587/$100 27. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2021 county NNR tax rate.21 'Tex. Tax Code Section 26.012(14) ZTex. Tax Code Section 26.012(14) 3Tex. Tax Code Section 26.012(13) 4Tex. Tax Code Section 26.012(13) 5Tex. Tax Code Section 26.012(15) 6Tex. Tax Code Section 26.012(15) 7Tex. Tax Code Section 26.012(13) $Tex. Tax Code Section 26.012(13) 9Tex. Tax Code Section 26.03(c) 10Tex. Tax Code Section 26.012(13) "Tex. Tax Code Section 26.012,26.04(c-2) 12Tex. Tax Code Section 26.03(c) 13Tex. Tax Code Section 26.01(c) and (d) 14Tex. Tax Code Section 26.01(c) 15Tex. Tax Code Section 26.01(d) 16Tex. Tax Code Section 26.012(6)(b) 17Tex. Tax Code Section 26.012(6) '$Tex. Tax Code Section 26.012(17) 19Tex. Tax Code Section 26.012(17) ZTex. Tax Code Section 26.04(c) 21Tex. Tax Code Section 26.04(d) 22Reserved for expansion 40 SECTION 2: Voter -Approval Tax Rate The voter -approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter -approval tax rate is split into two separate rates: 1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations 2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit's debt payments in the coming year. This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The Voter -Approval tax rate for a county is the sum of the Voter -Approval tax rates calculated for each type of tax the county levies. In most cases the Voter -Approval tax rate exceeds the No -New -Revenue tax rate, but occasionally decreases in a taxing unit's debt service will cause the NNR tax rate to be higher than the voter -approval tax rate. Voter -Approval Tax Rate Worksheet Amount/Rate 28. 2020 M&O tax rate. Enter the 2020 M&O tax rate. $0.381954/$100 29. 2020 taxable value, adjusted for actual and potential court -ordered adjustments. $4,802,966,479 Enter the amount in Line 8 of the No -New -Revenue Tax Rate Worksheet. 30. Total 2020 M&O levy. Multiply Line 28 by Line 29 and divide by $100. $18,345,122 31. Adjusted 2020 levy for calculating NNR M&O rate. A. M&O taxes refunded for years preceding tax year 2020 Enter the amount of M&O taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 $327,426 payment errors. Do not include refunds for tax year 2020. This line applies only to tax years preceding tax year 2020. B. 2020 taxes in TIF Enter the amount of taxes paid into the tax increment fund for a $1,059,791 reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2021 captured appraised value in Line 18D, enter 0. C. 2020 transferred function. If discontinuing all of a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing $0 unit discontinuing the function in the 12 months preceding the month of this calculation. If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function will subtract this amount in D below. The taxing unit receiving the function will add this amount in D below. Other taxing units enter 0. D. 2020 M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if $-732,365 discontinuing function and add if receiving function. E. Add Line 30 to 31D. $17,612,757 32. Adjusted 2021 taxable value. Enter the amount in Line 25 of the No -New -Revenue Tax $4588,569,993 Rate Worksheet. 33. 2021 NNR M&O rate (unadjusted). Divide Line 31E by Line 32 and multiply by $100. $0.383839/$100 34. Rate adjustment for state criminal justice mandate.23 A. 2021 state criminal justice mandate: Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmates in $0 county -paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. 41 B. 2020 state criminal justice mandate: Enter the amount spent by a county in the 12 $0 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county -paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. Enter zero if this is the first time the mandate applies. C. Subtract B from A and divide by Line 32 and multiply by $100. $0.000000/$100 Enter the rate calculated in C. If not applicable, enter 0. I $0.000000/$100 Rate adjustment for indigent health care expenditures.24 2021 indigent health care expenditures: Enter the amount paid by a taxing unit $0 ividing for the maintenance and operation cost of providing indigent health care for the iod beginning on July 1, 2020 and ending on June 30, 2021, less any state assistance eived for the same purpose. 2020 indigent health care expenditures: Enter the amount paid by a taxing unit ►viding for the maintenance and operation cost of providing indigent health care for the •iod beginning on July 1, 2019 and ending on June 30, 2020, less any state assistance .eived for the same purpose. C. Subtract B from A and divide by Line 32 and multiply by $100. 1 $0.000000/$1001 D. Enter the rate calculated in C. If not applicable, enter 0. $0.000000/$100 36. Rate adjustment for county indigent defense compensation,25 A. 2021 indigent defense compensation expenditures: Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, $0 2020 and ending on June 30, 2021, less any state grants received by the county for the same purpose. B. 2020 indigent defense compensation expenditures: Enter the amount paid by a county $0 to provide appointed counsel for indigent individuals for the period beginning on July 1, 2019 and ending on June 30, 2020, less any state grants received by the county for the same purpose. $0.000000/$100 C. Subtract B from A and divide by Line 32 and multiply by $100. .Multiply B by 0.05 and divide by Line 32 and multiply by $100. 1 $0.000000/$1001 Enter the lessor of C and D. If not applicable, enter 0. $0.000000/$100 7. Rate adjustment for county hospital expenditures.26 L. 2021 eligible county hospital expenditures: Enter the amount paid by the county or iunicipality to maintain and operate an eligible county hospital for the period beginning on $0 Lily 1, 2020 and ending on June 30, 2021. 2020 eligible county hospital expenditures: Enter the amount paid by the county or micipality to maintain and operate an eligible county hospital for the period beginning on y 1, 2019 and ending on June 30, 2020. 42 C. Subtract B from A and divide by Line 32 and multiply by $100. $0.000000/$1001 .Multiply B by 0.08 and divide by Line 32 and multiply by $100. Enter the lessor of C and D, if applicable. If not applicable, enter 0. 38. Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code 26.0444 for more information. Amount appropriated for public safety in 2020. Enter the amount of money )ropriated for public safety in the budget adopted by the municipality for the preceding --al year Expenditures for public safety in 2020. Enter the amount of money spent by the inicipality for public safety during the preceding fiscal year. C. Subtract B from A and divide by Line 32 and multiply by $100. . Enter the rate calculated in C. If not applicable, enter 0. Adjusted 2021 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. Subtract Line 38D. 40. Adjustment for 2020 sales tax specifically to reduce property values. Cities, counties and hospital districts that collected and spent additional sales tax on M&O expenses in 2020 should complete this line. These entities will deduct the sales tax gain rate for 2021 in Section 3. Other taxing units, enter zero. Enter the amount of additional sales tax collected and spent on M&O expenses in 2020, if i. Counties must exclude any amount that was spent for economic development grants m the amount of sales tax spent. Divide Line 40A by Line 32 and multiply by $100. C. Add Line 40B to Line 39. $0.000000/$1001 $0.000000/$1001 $01 $01 $0.000000/$1001 $0.000000/$1001 $0.383839/$1001 $2,760,65 $0.06016 $0.4440021 41. 2021 voter -approval M&O rate. Enter the rates as calculated by the scenario below. Special Taxing Unit. If the taxing unit qualifies as a special taxing unit, multiply Line 40C by 1.08. - or - $0.459542/$100 Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 40C by 1.035. D41. Disaster Line 41 (D41): 2021 voter -approval M&O rate for taxing unit affected by $0.000000/$100 disaster declaration. If the taxing unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing unit, the governing body may direct the person calculating the voter -approval 43 tax rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter -approval tax rate in this manner until the earlier of 1. the first year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in which the disaster occurred, or 2. the third tax year after the tax year in which the disaster occurred. If the taxing unit qualifies under this scenario, multiply Line 40C by 1.08.27 If the taxing unit does not qualify, do not complete Disaster Line 41 (Line D41). 42. Total 2021 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 taxing unit's budget as M&O expenses A. 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. Do not include appraisal district budget $5,834,998 payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here.28 Enter debt amount. $0 B. Subtract unencumbered fund amount used to reduce total debt. $0 C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) $2,133,612 D. Subtract amount paid from other resources. $3,701,386 E. Adjusted debt. Subtract B, C, and D from A. 43. Certified 2020 excess debt collections. Enter the amount certified by the collector.28 $364,745 44. Adjusted 2021 debt. Subtract Line 43 from Line 42E. $3,336,641 45. 2021 anticipated collection rate. A. Enter the 2021 anticipated collection rate certified by the collector:29 B. Enter the 2020 actual collection rate 99.50% C. Enter the 2019 actual collection rate 99.94% D. Enter the 2018 actual collection rate 99.50% E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, 99.99% enter the lowest collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the rate can be 99.50% greater than 100%.31 46. 2021 debt adjusted for collections. Divide Line 44 by Line 45E $3,353,408 47. 2021 total taxable value. Enter the amount on Line 21 of the No -New -Revenue Tax $4,650,258,604 Rate Worksheet. 48. 2021 debt tax rate. Divide Line 46 by Line 47 and multiply by $100. $0.072112/$100 44 2021 voter -approval tax rate. Add Lines 41 and 48. $0.531654/$1001 D49. Disaster Line 49 (D49): 2021 voter -approval tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing unit calculated the voter -approval tax rate in the manner provided for a special taxing unit on Line D41. Add Line D41 and 48. I50. COUNTIES ONLY. Add together the voter -approval tax rates for each type of tax the county levies. The total is the 2021 county voter -approval tax rate. 23Tex. Tax Code Section 26.044 24Tex. Tax Code Section 26.0442 25Tex. Tax Code Section 26.0442 26Tex. Tax Code Section 26.0443 27Tex. Tax Code Section 26.04(c-1) 28Tex. Tax Code Section 26.012(10) and 26.04(b) 29Tex. Tax Code Section 26.04(b) 30Tex. Tax Code Section 26.04(b) $0.000000/$1001 45 SECTION 3: NNR Tax Rate and Voter -Approval Tax Rate Adjustments for Additional Sales Tax to Reduce Property Taxes Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales tax. If approved, the taxing unit must reduce its NNR and voter -approval tax rates to offset the expected sales tax revenue. This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/or voter -approval tax rate because it adopted the additional sales tax. Additional Sales and Use Tax Worksheet Amount/Rate 51. Taxable Sales. For taxing units that adopted the sales tax in November 2020 or May 2021, enter the Comptroller's estimate of taxable sales for the previous four quarters.20 $0 Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November 2020, enter 0. 52. 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.33 Taxing units that adopted the sales tax in November 2020 or in May 2021. Multiply the amount on Line 51 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95.34 $2,888,820 -or- Taxing units that adopted the sales tax before November 2020. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. $4,650,258,604 53. 2021 total taxable value. Enter the amount from Line 21 of the No -New -Revenue Tax Rate Worksheet. 54. Sales tax adjustment rate. Divide Line 52 by Line 53 and multiply by $100. $0.062122/$100 55. 2021 NNR tax rate, unadjusted for sales tax.35 Enter the rate from Line 26 or 27, as $0.468587/$100 applicable, on the No -New -Revenue Tax Rate Worksheet. 56. 2021 NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November 2020 or in May 2021. $0.468587/$100 Subtract Line 54 from Line 55. Skip to Line 57 if you adopted the additional sales tax before November 2020. 57. 2021 voter -approval tax rate, unadjusted for sales tax.36 Enter the rate from Line 49, Line D49 (disaster), or Line 50 (counties), as applicable, of the Voter -Approval Tax Rate $0.531654/$100 Worksheet. 58. 2021 voter -approval tax rate, adjusted for sales tax. Subtract Line 54 from Line 57. $0.469532/$100 31Reserved for expansion 34Tex. Tax Code Section 26.041(d) 32Tex. Tax Code Section 26.041(d) 35Tex. Tax Code Section 26.04(c) 33Tex. Tax Code Section 26.041(i) 36Tex. Tax Code Section 26.04(c) M SECTION 4: Voter -Approval Tax Rate Adjustment for Pollution Control A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The taxing unit's expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control. This section should only be completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution. Voter -Approval Protection for Pollution Control Worksheet Amount/Rate 59. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ.37 The taxing unit shall $0 provide its tax assessor -collector with a copy of the letter.38 60. 2021 total taxable value. Enter the amount from Line 21 of the No -New -Revenue Tax $4,650,258,604 Rate Worksheet. 61. Additional rate for pollution control. Divide Line 59 by Line 60 and multiply by $100. $0.000000/$100 62. 2021 voter -approval tax rate, adjusted for pollution control. Add Line 61 to one of the following lines (as applicable): Line 49, Line D49 (disaster), Line 50 (counties) or Line $0.469532/$100 58 (taxing units with the additional sales tax). 37Tex. Tax Code Section 26.045(d) 38Tex. Tax Code Section 26.045(i) 47 SECTION 5: Voter -Approval Tax Rate Adjustment for Unused Increment Rate The unused increment rate is the rate equal to the difference between the adopted tax rate and voter -approval tax rate before the unused increment rate for the prior three years.39 In a year where a taxing unit adopts a rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero. The difference between the adopted tax rate and voter -approval tax rate is considered zero in the following scenarios: • a tax year before 2020; and40 • a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a);41 or • after Jan. 1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code Section 120.002(a) without the required voter approval.42 This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit.43 Unused Increment Rate Worksheet Amount/Rate 63. 2020 unused increment rate. Subtract the 2020 actual tax rate and the 2020 unused increment rate from the 2020 voter -approval tax rate. If the number is less than zero, enter $0.007293 zero. If the year is prior to 2020, enter zero. 64. 2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter -approval tax rate. If the number is less than zero, enter $0 zero. If the year is prior to 2020, enter zero 65. 2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused increment rate from the 2018 voter -approval tax rate. If the number is less than zero, enter $0.000000 zero. If the year is prior to 2020, enter zero. 66. 2021 unused increment rate. Add Lines 63, 64 and 65. $0.007293/$100 67. 2021 voter -approval tax rate, adjusted for unused increment rate.23 Add Line 66 to one of the following lines (as applicable): Line 49, Line D49(disaster), Line 50 (counties), $0.476825/$100 Line 58 (taxing units with the additional sales tax) or Line 62 (taxing units with pollution control). 39Tex. Tax Code Section 26.013(a) 40Tex. Tax Code Section 26.013(c) 41Tex. Tax Code Section 26.063(a)(1) 48 SECTION 6: De Minimis Rate The de minimis rate is the rate equal to the sum of the no -new -revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit.42 This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit.43 De Minimis Rate Worksheet Amount/Rate 68. Adjusted 2021 NNR M&O tax rate. Enter the rate from Line 39 of the Voter -Approval $0.383839/$100 Tax Rate Worksheet 69. 2021 total taxable value. Enter the amount on Line 21 of the No -New -Revenue Tax $4,650,258,604 Rate Worksheet. 70. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 69 and multiply $0.010752 by $100. 71. 2021 debt rate. Enter the rate from Line 48 of the Voter Approval Tax Rate Worksheet. $0.072112/$100 72. De minimis rate.23 Add Lines 68, 70 and 71. $0.000000/$100 42Tex. Tax Code Section 26.012(8-a) 43Tex. Tax Code Section 26.063(a)(1) 44Tex. Tax Code Section 26.04(c) 49 SECTION 7: Voter -Approval Tax Rate Adjustment for Emergency Revenue Rate In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter -approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter -approval tax rate for that year.46 Similarly, if a taxing unit adopted a tax rate that exceeded its voter -approval tax rate, calculated normally, without holding an election to respond to a disaster, as allowed by Tax Code Section 26.042(d), in the prior year, it must also reduce its voter -approval tax rate for the current tax year. NOTE: This section will not apply to any taxing units in 2021. It is added to implement Senate Bill 1438 (87th Regular Session) and does not apply to a taxing unit that calculated its voter -approval tax rate in the manner provided for a special taxing unit due to a declared disaster in 2020, as provided for in the recently repealed Tax Code Sections 26.04(c-1) and 26.041(c-1). In future tax years, this section will apply to a taxing unit other than a special taxing unit that: • directed the designated officer or employee to calculate the voter -approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and • the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago. In future tax years, this section will also apply to a taxing unit in a disaster area that adopted a tax rate greater than its voter -approval tax rate without holding an election in the prior year. Note: This section does not apply if a taxing unit is continuing to calculate its voter -approval tax rate in the manner provided for a special taxing unit because it is still within the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2). Emergency Revenue Rate Worksheet Amount/Rate 73. 2020 adopted tax rate. Enter the rate in Line 4 of the No -New -Revenue Tax Rate N/A Worksheet. 74. Adjusted 2020 voter -approval tax rate. Use the taxing unit's Tax Rate Calculation Worksheets from the prior year(s) to complete this line. If a disaster occurred in 2020 and the taxing unit calculated its 2020 voter -approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) of the 2020 worksheet due to a disaster, enter the 2020 voter -approval tax rate as calculated using a multiplier of 1.035 from Line 49. -or- If a disaster occurred prior to 2020 for which the taxing unit continued to calculate its voter - approval tax rate using a multiplier of 1.08 on Disaster Line 41 (D41) in 2020, complete the separate Adjusted Voter -Approval Tax Rate for Taxing Units in Disaster Area Calculation N/A Worksheet to recalculate the voter -approval tax rate the taxing unit would have calculated in 2020 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in the year(s) following the disaster.48 Enter the final adjusted 2020 voter -approval tax rate from the worksheet. -or- If the taxing unit adopted a tax rate above the 2020 voter -approval tax rate without calculating a disaster tax rate or holding an election due to a disaster, no recalculation is necessary. Enter the voter -approval tax rate from the prior year's worksheet. 75. Increase in 2020 tax rate due to disaster. Subtract Line 74 from Line 73. N/A 76. Adjusted 2020 taxable value. Enter the amount in Line 14 of the No -New -Revenue Tax N/A Rate Worksheet. 77. Emergency revenue. Multiply Line 75 by Line 76 and divide by $100. N/A 50 78. Adjusted 2021 taxable value. Enter the amount in Line 25 of the No -New -Revenue Tax N/A Rate Worksheet. 79. Emergency revenue rate. Divide Line 77 by Line 78 and multiply by $100. 49 N/A 80. 2021 voter -approval tax rate, adjusted for emergency revenue. Subtract Line 79 from one of the following lines (as applicable): Line 49, Line D49(disaster), Line 50 (counties), N/A Line 58 (taxing units with the additional sales tax), Line 62 (taxing units with pollution control) or Line 67 (taxing units with the unused increment rate). SECTION 8: Total Tax Rate Indicate the applicable total tax rates as calculated above. No -New -Revenue tax rate As applicable, enter the 2021 NNR tax rate from: Line 26, Line 27 (counties), or Line 56 $0.468587/$100 (adjusted for sales tax). Indicate the line number used: 26 Voter -Approval tax rate As applicable, enter the 2021 voter -approval tax rate from: Line 49, Line 50 (counties), Line 58 (adjusted for sales tax), Line 62 (adjusted for pollution control), Line 67 (adjusted for $0.476825/$100 unused increment), or Line 80 (adjusted for emergency revenue). Indicate the line number used: 67 De minimis rate $0.000000/$100 If applicable, enter the de minimis rate from Line 72. SECTION 9: Taxing Unit Representative Name and Signature Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit's certified appraisal roll or certified estimate of taxable value, in accordance with requirements in Tax Code. so print here Janina Jewell Printed Name of Taxing Unit Representative sign here Taxing Unit R resentative 07/29/2021 Date 51 H E C I T Y 0 EULESS 52 Supplementary Data ., A..�/! - 4CC 53 H E C I T Y 0 EULESS 54 ntroduction 55 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 with two managed lanes 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 (DFW) International Airport in east Tarrant County, one of the world's busiest airports. The City has a total land area of 16.2 square miles or 10,378.7 acres. Of the 10,378.7 acres, 3,228.6 acres are located within DFW Airport and the remaining 7,150.2 acres outside the airport boundaries. Current development statistics estimate that Euless has approximately 442.53 acres of undeveloped land remaining outside the airport. EUL The City rth HISTORY Euless was first settled 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 DFW Airport in 1974. The 1980 census reported the population of Euless as 24,002. The 2010 Census Population Count was 51,277. Current population figures for Euless total 58,260. 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. An organizational chart is included in the Introduction Section of the budget. In addition, several 56 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 DFW 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. Of 16,158 non -mineral lease property accounts in the City, 13,562 are residential accounts. The top ten taxpayers listed in the following table are found in the remaining 2,596 commercial, industrial, and agricultural accounts. Over the past year, taxable property values increased over $142 million dollars from $5,164,250,293 to $5,306,690,383, a 2.76% increase due to an increase in both residential and commercial property values. Name of Taxpayer Ten Largest Property Taxpayers 2021-22 % of Total Taxable Taxable Nature of Assessed Assessed Property Valuation Valuation Brazos TX Partners LLC/Stoneleigh at Bear Creek Apt. Apartments Westdale Hills 2013 LP Star Monticello LLC/Star Kensington LLC Intercapital AC Overlook LLC/Intergerman Enclave LLC Creekwood Trinity Union LLC CH Realty IX-Knightvest MF Mandolin Owner LP Glade Inline 1 LLC/Glade Inline2 LLC/Glade Lifest Oakmont of Bear Creek LLP/Parkside on the Creek LLC Bedrock Holdings II (Dallas) LLC CMF 15 Portfolio LLC Apartments Apartments Apartments Apartments Apartments Retail $170,900,000 $104,864,890 $101,900,000 $94,800,000 $88,000,000 $80,981,553 $78,468,777 3.22% 1.98% 1.92% 1.79% 1.66% 1.53% 1.48% Apartments $77,300,000 1.46% Apartments $66,900,000 1.26% Apartments $66,500,000 1.25% $930,615,220 17.54% Population with a median age of 35.3 years (U.S. Census Bureau American Community Survey 2019) has increased from 51,500 to 58,260 in ten years (North Central Texas Council of Governments). The City's median household income is $65,921, which compares favorably to $64,034 for the State of Texas (U.S. Census Bureau American Community Survey 2019). The educational level is 89.5% high school graduate or higher (U.S. Census Bureau American Community Survey 2019). 57 POPULATION 59,000 58,000 57,000 55,000 55,000 54,000 53,000 52,000 51 EDUCATION OF THOSE 25 YEARS 58,260 & OVER High School Graduate Some College Associate's 21 24% Degree 9% Bachelor's Degree Graduate or 23% Professional No High School Degree Diploma 10% 51,000 i lb tio� tioo do^a o° y0o tio� 6 ,N tPN9 yoo yo^ U.S. Census Bureau American Community Survey 2019 '2015 Population Estimates based on census data. Population for non -census years calculated by North Central Texas Council of Governments. 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, Dallas Stars, and FC Dallas, 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 hockey is preferred, one 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 DFW 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 DFW metroplex. Texas Health Resources Harris Methodist H-E-B Hospital (Harris H-E-B) 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 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 (ISD). The HEB ISD consists of twenty-one elementary schools, five junior high schools, two high schools, and two non-traditional campuses with total enrollment projected at 23,015 students (HEB ISD Quick Facts September 30, 2021). Of 58 these facilities, seven elementary schools, two junior highs, one high school, and one non- traditional campus are located in the City of Euless. The Grapevine-Colleyville ISD has one elementary school located in northern Euless. HEB ISD has implemented Continuous Improvement (CI) as a core district philosophy. This Cl model makes HEB ISD more efficient and effective in its efforts to provide a quality education for all students. Using the Cl model means aligning efforts at the district, department, campus, teacher, and ultimately, the student level. Everyone must work together to prepare each student for the future. The commitment to quality learning also extends to higher education. Tarrant County College (TCC) offers a wide range of curriculum in occupational, basic studies, and continuing education courses. The College is one of the 20 largest higher education institutions in the United States. 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 college is fully accredited by the Southern Association of Colleges and Schools Commission on Colleges to award an associate's degree. The City of Euless provides many facilities and services to its Citizens including seventeen parks totaling 345 acres, 4.35 miles of paved trails, 2.75 miles of unpaved trails, four tennis courts, an aquatics park with numerous outdoor and indoor features, four sand volleyball courts, 15 playgrounds, a splash pad, two fishing piers, six pavilions, four gazebos, three amphitheaters, a conference center, golf course, youth and adult sports complex, an ice hockey facility, and a bicycle repair station. Indoor recreational facilities include a 35,000 square foot recreation center with a 5,000 square foot fitness center, a 35,000 square foot senior center, over 12,000 square feet of rental facilities, an almost 2,000 square foot museum, and a 1,500 square foot log house. The City has three fire stations serviced by 76 certified firefighters and one police station serviced by 94 certified officers. The City also maintains a full -service library with over 85,000 materials. Current bond ratings for the City's General Obligation Bonds are "AA" from Standard & Poor's and "Aa2" 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. Utility customers also have the ability to view their water usage on an hourly consumption basis and even get contacted when consumption reaches a predetermined amount. There are many other features that appeal to visitors, businesses, and residents including online forms and payment options, financial information, and events calendar. 59 H E C I T Y 0 EULESS 60 dMie at% efEdess To provide our citizens the most efficient services possible that protect and enhance the quality of life, through planning and visionary leadership. 61 I= Goals & Objectives •'• Promote a harmonious environment that focuses on maintaining confidence of our citizens by providing excellent service and "doing the right thing". • Foster a culture that allows for debate and disagreement without being disagreeable and play a leadership role in building consensus. • Be open to new ideas while preserving the rich history of cooperation that has been the cornerstone of Euless government for many years. • Recognize and celebrate the various perspectives and differences that can produce even better outcomes for our citizens. • Assure courteous, effective and efficient service to both external and internal customers. • Pursue technological updates that will enhance our service levels. • Structure departmental operations to ensure rapid response and resolution to citizen concerns. • Care about our residents, the services we provide those residents, our fellow employees and our elected officials. • Do the right thing.... every day! ❖ Maintain a solid financial position while minimizing the impact on Euless citizens. • Provide a balanced budget using a pay as you go system for capital improvements when possible. • Maintain appropriate reserve levels. • Seek to maintain a stable, low tax rate. • Retain high bond rating and financial reputation. • Promote and utilize Euless businesses when possible. ❖ Provide a safe community through quality Fire and Police Service • Continue community outreach efforts to enhance relationships between citizens and our first responders. • Provide appropriate resources in terms of both personnel and funding to allow first responders to carry out their mission of protecting the citizens. • Collaborate with neighboring jurisdictions to share resources when possible to enhance service levels and reduce costs. • Provide strong, fair code enforcement to maintain quality of life in our neighborhoods. • Promote proactive neighborhood -based crime watch. • Utilize grant funding to add Police and Fire equipment and personnel. • Explore and develop programs to reduce crime. • Provide excellent police, fire, and emergency medical services to our citizens. ❖ Employ high -quality, professional, service - oriented personnel and provide for continuity in leadership • Promote educational standards and provide enhanced educational and training opportunities. • Formulate succession plans to identify future leaders, provide mentoring and training opportunities and promote from within whenever possible. • Maintain a workforce of highly qualified, friendly, and professional employees by providing competitive wages and benefits and a positive workplace environment. 62 • Preserve the culture of Euless and the "Euless Way" while incorporating new styles and ideas. • Provide opportunities for Council, management and future leaders to interact with retirees and former leaders. Recognize their service, learn from the past, and pay tribute to those that set the stage for the benefits we enjoy today. • Continue participation in programs that will encourage the youth in our community to become engaged in government. ❖ Promote quality development, redevelopment, and business retention within the City. • Provide a business -friendly environment that promotes quality development. • Focus on retention of existing business and provide opportunities for enhancement and growth. • Seek redevelopment opportunities and utilize Public/Private partnerships to enhance the overall quality of development opportunities. • Promote existing and new businesses within the City. •'• Provide for systematic infrastructure and • facilities improvements. • Provide appropriate funding to keep the City's infrastructure sound in accordance with the Capital Improvements Plan using a pay as you go system when possible. • Continue park improvements in accordance with the Parks Master Plan. • Construct a new Fire Station that will meet the service demands for the future. • Complete 2019 Street Reconstruction projects in accordance with the Capital Improvements Plan. • Provide funding annually for the systematic replacement of equipment and furnishings. ❖ Provide quality leisure activities and events for residents • Continue to provide a wide variety of educational and recreational classes and activities to all ages at a reasonable cost through the Library and the Parks and Community Services department. • Continue to provide recreational sports options for youth and adults in our community. • Continue activities and social outings for senior residents. • Provide events that encourage Community engagement ❖ Instill a "sense of community" in Euless' residents through citizen involvement and community partnerships. • Continue to build a sense of community through activities including Citizens Police and Fire Academies, Town Hall meetings, Neighborhood meetings, and apartment manager meetings. • Continue to provide a leadership role in the Community Powered Revitalization (CPR) program with the cities of Hurst and Bedford in a collaborative effort for the benefit of HEB residents. • Continue participation in the HEB Chamber, ESBA, and HEB Economic Development Foundation to attract retail/industry to the HEB area. • Continue partnership with DFW Airport to promote quality development at the airport within Euless city limits and to enhance / provide necessary infrastructure to accommodate commercial development. • Continue efforts to engage more residents in City activities and events and encourage engagement in the civic process. 63 T H E C I T Y OF BU S FISCAL YEAR 2021-22 GOALS MATRIX V` v, p 6� y O , Administration _ _ Facilities _ Library_ _ Fiscal 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 in the matrix above. 64 -3 ko - Ail— Accomplishments s x THE CITY OF EULESS has achieved many accomplishments during the challenging year of 2021 that illustrate the quality of life for our city, as well as the level of teamwork. Among the accomplishments are: THE CITY COUNCIL raised the ad valorem tax rate 1.250 to $0.475 to fund additional public safety personnel, including three firefighter/paramedics and three police officers. Due to COVID-19, numerous regular meetings and events needed to be adjusted or held virtually. Outreach to the community continued through social media and a video update of projects and activities. . THE CITY MANAGER'S OFFICE (CMO) provided support to the departments to allow them to accomplish their goals and objectives in support of the overall vision established by the City Council. This was accomplished by providing the necessary resources while maintaining a stable and conservative tax rate and strong financial position. The CMO provided centralized coordination and focused on responding to all aspects of COVID-19 and winter storm Uri including safety, mitigation, financial, or informative to citizens, departments, employees, and/or other governmental entities. THE CITY MANAGER'S COMMUNICATIONS OFFICE provides information and education to our residents in order to keep them informed and engaged and to improve community relations. During 2021 this communication link was vital with COVID-19 and winter storm Uri. Communication mechanisms included the monthly Euless Today newsletter, regular updates on the website and cable channel, subscription -based e-mails, and a variety of social media channels including Facebook, Twitter, and NextDoor. A video update was also produced and distributed providing updates on the progression of City construction projects and events. THE CITY SECRETARY'S OFFICE coordinated appointments to the City's Boards and Commissions and maintained all City ordinances, resolutions, and records retention including the continuation of a records web portal to allow access to City records via the City's website. A City Council and Crime Control and Prevention District election, that was postponed in May of 2020, was held in the fall of 2020 and the office processed all requests for open records within State statute requirements. SPECIAL COORDINATED EFFORTS occurred this past year that need extra recognition. Every year departments in the City work together to accomplish major and minor tasks together. However, during Fiscal Year 2021 the successful creation and operation of the Hurst Vaccination Clinic and the emergency response and recovery from winter storm Uri were significant collaborative efforts. While representatives from the Police and Fire departments worked with other communities in setting up the Hurst COVID-19 Vaccination Clinic, numerous City employees from all departments assisted in the operations, advertising, and/or the reporting of the operation that administered 188,186 shots. Winter storm Uri also enlisted a city-wide response to hundreds of calls for emergency medical assistance, vehicle accidents, broken pipes, and the operation of warming and comfort facilities. THE PARKS DEPARTMENT received the distinction as Tree City USA from the National Arbor Day Foundation for the 35t" consecutive year despite Arbor Daze being cancelled because of the pandemic. Additionally, staff installed the City's first bike repair station along the Glade Parks trail near Rio Grande, added solar lighting to Glade Parks trail connect, and completed a facelift at Bob Eden Park. THE COMMUNITY SERVICES DEPARTMENT continued to offer a variety of creative recreation opportunities for the citizens of Euless at the Family Life Center through the COVID-19 pandemic with on -site as well as virtual programs, classes and special events. This included a drive-thru Trunk or Treat, drive-in holiday trivia, bingo, and movies, virtual pet parade, and Penguins in the Park. As the year progressed more classes and events such as Kites Over Euless, Coffee in the Park, summer camp, and Bike Night were offered, facility rentals resumed, and the natatorium, aquatics park, fitness center, and senior center reopen. THE PARKS AT TEXAS STAR fully opened with numerous baseball and soccer fields at the Parks at Texas Star complex and four newly renovated ballfields and renovated office and concession area at the Parks at Texas Star North facility. Several tournaments and summer and fall baseball leagues were held at the parks. THE POLICE DEPARTMENT completed the management consolidation of the Bedford Police Department Jail Detention Services, created the Mid -Cities Drug Task Force with various other cities, and replaced active shooter equipment for all police officers and firefighters. The department hosted a successful Open House and participated in various community events such as: Coffee with a Cop, National Night Out, Halloween Trunk or Treat Celebration and 6 Stones Night of Hope where officers were able to interact and engage with the citizens of the community. 65 -3 ko - J-1i Accomplishments s x The department was also able to replace public safety personnel handheld radios and radio consolettes The Emergency Management office continued to coordinate the citywide response to the COVID-19 pandemic and help create and operate the Hurst Vaccination Clinic. THE FACILITY MAINTENACE OPERATION completed numerous facility improvements including the library remodel and began construction of new Fire Station #1. THE FLEET OPERATION received the Automotive Service Excellence (ASE) "Blue Shield of Excellence" award for the 261" consecutive year. The City was also recognized by North Central Texas Council of Governments (NCTCOG) as a leader in emission reduction in North Central Texas for the sixth year. The City was one of the first three recipients to have obtained "Gold" status in this program. The department also upgraded the shop scanner and diagnostic equipment and enhanced camera security system to the shop and the refueling site. THE MUNICIPAL COURT includes the administration and operations of the Euless Municipal Court of Record with the Court having jurisdiction over traffic offenses, commercial vehicle violations, city ordinance violations, and other Class C misdemeanors committed within the City limits. Court staff is responsible for the processing, documentation, and maintenance of the information system for all cases filed. The Court and its officers continue to implement legislative changes affecting the adjudication procedures and processing of cases filed. The Court reverted court hearings back to an in person setting with limited availability from COVID-19 procedures. THE EULESS PUBLIC LIBRARY received the Achievement in Excellence in Libraries Award from the remodeled facility in December 2020. A drive-thru version of HEB Reads! was held, Reading with Sucha the Therapy Dog was re-established, the Think Tank hit the road again with STEM activity kits, and more library programming was offered as more of the community was vaccinated. THE INFORMATION SERVICES DEPARTMENT completed all hardware and software upgrades planned for the fiscal year, launched an enhanced system that enhanced remote work, implemented an operations management system for the department, introduced Microsoft Teams communications platform to select departments, and continued to enhance cybersecurity program. THE FIRE DEPARTMENT maintained its Community Protection Class #1 rating through the Insurance Service Organization (ISO). Fire department personnel completed over 3500 hours of EMS (Emergency Medical Service) training, participated in over 250 hours of joint training with NEFDA (Northeast Fire Department Association),completed 6000 hours of company training, conducted 800 hours of live fire training, hosted multiple Tarrant County College classes in Euless, and coordinated NEFDA Swift Water Rescue Program. The department assisted heavily with the City's continued response to COVID-19 including the creation of the Hurst Vaccination Clinic. THE HUMAN RESOURCES DEPARTMENT provided recruitment and testing services for all employment candidates, maintained compliance with internal compensation and benefits programs, provided orientation programs for new employees, and assisted the Fire and Police Departments with promotional testing. The department managed all liability claims and ongoing safety programs for employees, administered employee benefit programs, and responded to all employee relations/Civil Service issues. The department also transitioned the FSA (Flexible Spending Account) vendor at mid -year to provide better management of accounts and completed multiple ADA (Americans with Disabilities Act) projects. THE PUBLIC WORKS AND ENGINEERING DEPARTMENT continued the general maintenance and repair of the City's infrastructure which includes streets, sidewalks, storm drainage system, water and sewer systems, traffic signals and the reclaimed water system. Phase III of the Reclaimed Water Project, Fiscal Year 2020 Sanitary Sewer Project, and the El Camino Real Sanitary Sewer Project were completed. Engineering staff completed the design and contract management of several City projects and also conducted reviews and inspection on all citywide development projects. Animal Shelter staff continued its great relationship with the Girls Awareness Program (GAP) organization. 66 -3 ko - 1—i Accomplishments s x THE FINANCE DEPARTMENT received the Distinguished Budget Award for the 30th consecutive year for the Fiscal Year 2021 Budget and the 37th consecutive Certificate of Excellence in Financial Reporting for the Fiscal Year 2020 Comprehensive Annual Financial Report (CAFR) from the Government Finance Officers Association of the US and Canada. The department issued certificates of obligation and tax notes and managed a multi -million -dollar investment portfolio. THE GEOGRAPHIC INFORMATION SYSTEMS DEPARTMENT (GIS) made significant improvements to both the publicly accessible and internal mapping systems. These updates provide more direct access and functionality to field employees, as well as a more responsive system to citizens. THE PURCHASING DEPARTMENT held two online auctions during the year for proper disposal of assets. THE PLANNING AND DEVELOPMENT DEPARTMENT successfully facilitated the construction of various commercial and residential projects. Restaurants including Bear Creek Bistro, Masala Express, Thamel Beer Garden, Cross City Coffee, Royal Fried Chicken, PJ's Coffee of New Orleans, and Dutch Bros. Coffee were issues Certificates of Occupancy. Comfort Inn & Suites was issued a Certificate of Occupancy for it four story 95 room facility on Airport Freeway. Also opening during the year was Victron and 8,137 square foot retail, restaurant, fuel, and car wash facility as well as Quick Trip at N. Main and E. Euless Boulevard. THE INSPECTION SERVICES DEPARTMENT completed 6,787 inspections related to the 145 new residential building permits, 91 residential addition/alteration permits, 73 residential fence permits, 13 new commercial construction permits, and 136 certificates of occupancy. The department assisted in numerous development site plan reviews and continued to work with the code compliance division placing emphasis on voluntary compliance, on -site visits, door hangers, notices of violation, citations, and appearances in municipal court. THE UTILITY BILLING DEPARTMENT set-up 1,973 new accounts, generated 9,169 service calls, continued training customers and staff on the new automated metering system and on-line customer portal that aids customers in monitoring their water consumption. Over 1,859 customers are now enrolled in the on-line portal. Utility customers struggling with timely payments were offered flexible payment plans and most late fees were waived during COVID-19 and winter storm Uri. THE TEXAS STAR GOLF COURSE was listed by GolfWeek's Best 2021: Best Courses You Can Play, in Texas; listed in the Top100golfcourses.com, Texas golf course; and ranked in the top 18 of "The Best Texas Golf Courses" by texasgolf.com. The golf shop provided the residents and local area golfers with a quality experience while adapting service levels to Covid-19 guidelines and policies. Modified conference service and setup procedures were instituted to provide a safe environment for guests while providing good service with minimal interaction. Raven's Grille implemented new safety measures throughout the pandemic. Channel improvements and footbridge repairs were completed on hole #9. 67 Residential Monthly Service Charges Water Wastewater Trash Drainage Recycling FY22 $12.75 Base $11.00+90% of metered water *$1.54 per home Prop Tiered Rates/tgals usage @ $4.34 per tgals. $10.74* $3.00 $3.27 per home -cart 0-2 tgals - $4.21 $1.10 per apt. unit 3-8 tgals - $5.14 $.77 for Seniors 9-15 tgals - $5.71 $2.50 for Seniors home- 16-35 tgals - $6.24 cart Over 35 tgals - $6.84 FY21 $12.75 Base $11.00+90% of metered water $1.49 per home Tiered Rates/tgals usage @ $4.34 per tgals. $10.43 $2.75 $3.16 per home -cart 0-2 tgals - $4.21 $1.09 per apt. unit 3-8 tgals - $5.14 $.74 for Seniors 9-15 tgals - $5.71 $2.41 for Seniors home- 16-35 tgals - $6.24 cart Over 35 tgals - $6.84 FY20 $12.75 Base $11.00+90% of metered water $1.44 per home Tiered Rates/tgals usage @ $4.29 per tgals. $10.12 $2.75 $3.05 per home -cart 0-2 tgals - $4.07 $1.07 per apt. unit 3-8 tgals - $5.00 $.72 for Seniors 9-15 tgals - $5.57 $2.33 for Seniors home- 16-35 tgals - $6.10 cart Over 35 tgals - $6.70 *Effective for customer billings beginning April 1, 2022 through March 31, 2023. Operating Expenses Capital/One-Time Exp. Tax Rate Taxable Valuation Debt Rating: Moody's S&P General Fund Key Fiscal Points Proposed % Change Budget % Change Actual FY22 FY21 FY20 $45,354,585 9.8% $41,320,647 8.9% $37,954,004 $ 4,423,783 30.1% $ 3,399,397 8% $ 3,147,039 .47500 per $100 2.7% .462500 per $100 0% .462500 per $100 Debt = .072112 Debt = .080546 Debt = .084526 M&O = .402888 M&O = .381954 M&O = .377974 $5,306,690,383 2.7% $5,164,250,293 4.6% $4,935,735,786 G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA+ Drainage = AA+ G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA+ Drainage = AA+ G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA+ Drainage = AA+ 68 T H E RWC I T Y O F ORGANIZATIONAL CHART EULESS CITY ATTORNEY I I CITY SECRETARY Wayne K. Olson Kim Sutter DEPUTY CITY MANAGER Chris Barker DIRECTOR OF PUBLIC WORKS Hal Cranor I FLEET AND FACILITIES DIRECTOR I Kyle McAdams DIRECTOR OF PLANNING AND ECONOMIC DEVELOPMENT Michael Warrix GENERAL MANAGER TEXAS STAR Glenda Hartsell -Shelton CITIZENS OF EULESS MAYOR & COUNCIL Lor tta Getchell, City Manager October 1, 2021 CITY MANAGER Loretta Getchell MUNICIPAL COURT JUDGE FMUNICIPAL COURT Lacy Britten OF RECORD POLICE CHIEF Mike Brown DIRECTOR OF FINANCE Janina Jewell DIRECTOR OF PARKS AND COMMUNITY SERVICES Ray McDonald DIRECTOR OF HUMAN RESOURCES AND RISK MANAGEMENT Heather Moorhead I ASSISTANT TO CITY MANAGER I Betsy Deck ASSISTANT CITY MANAGER Wes Rhodes FIRE CHIEF Chanc Bennett INFORMATION SERVICES DIRECTOR Scott Joyce LIBRARY DIRECTOR Sherry Knight MUNICIPAL COURT MANAGER Claudia Quintero 69 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. 70 BUDGET AMENDMENT Department heads can amend the budget within their divisions as long as it does not affect total appropriations. The City Manager can amend the budget within a particular fund as long as it does not affect total appropriations. The City Council may amend the budget by a majority vote of the full membership for emergency conditions which may arise which could not reasonably have been foreseen in the normal process of planning the budget when the general welfare of the citizenry is involved. These amendments must be by ordinance and attached to the original budget in accordance with Article VII, Section 8 of the City Charter. BUDGET PREPARATION The budget preparation is coordinated through the City Manager's Office and the Finance Department. The budget process begins in late February or early March with a budget kickoff meeting with all City department directors and managers. Each department and division receives a budget preparation manual, forms and year to date budget information. Departments prepare a summary including the following information about their activities: Location and Hours of Operation Mission/Programs/Services Highlights/Accomplishments for the current fiscal year Goals & Objectives for the upcoming fiscal year Major Budgetary Issues and Operational Trends. Current year estimates are carefully reviewed and known exceptions or cost increases are reported along with justification. These variances are reviewed by the City Manager's Office for amendment as deemed necessary. The budget requests are submitted along with justification for any increases. The City Manager's office holds meetings with each director to review each of their line items and discuss any changes. All capital and supplemental requests are submitted separately and must include the following information: Purpose/objective of this request Changes/improvements from current operations Alternative financing options Estimated life of requested item Impact or consequence of not funding this request Equipment being replaced by this request Cost of the item Other associated cost A work session is held to allow each department the opportunity to present their capital and supplemental requests to the City Council. The City Manager's Office consolidates all capital requests and all supplemental requests, assigns a ranking based on funding available, and submits its recommendation to the City Council for consideration. In accordance with the fiscal policies, supplemental programs will only be funded from current revenues. One-time revenue sources and excess reserves are used to fund capital requests. The finance department prepares revenue estimates based on historical data available from the revenue manual (which is updated monthly) and other available data. Estimates are reviewed and adjusted by the City Manager's office as deemed necessary. The objective of 71 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 July 31st, the City Council reviewed the preliminary operating and capital budgets. At their City Council meeting on August 2nd, the Euless City Council set a date, time, and place for the budget public hearing on August 10t". City Council held that public hearing and adopted the budget on August 16t". After the budget adoption, the Finance Department prepares a monthly financial report which is presented to the City Council for their review. 72 FY2021-2022 Budget Schedule DATE RESPONSIBILITY ACTION Monday, June 14, 2021 CCPD Board Hold Public Hearing on CCPD Budget. Adopt FY2022 CCPD Budget. Submit CCPD Budget to City Council. Monday, June 14, 2021 CC Receive CCPD Budget. Special called meeting at 6:OOP.M. Monday, June 14, 2021 CC, CMO & Department Heads Pre -Budget Work Session at 6:15P.M. Monday, June 28, 2021 CC, CMO & Finance Pre -Budget Work Session Saturday, July 31, 2021 CC, CMO & Finance Budget Work Session Monday, August 2, 2021 CC Special Called City Council Meeting to set date for Tax Rate Public Hearing on August 16th and Vote to place a Proposal to Adopt a Specific Tax Rate on August 16th. Monday, August 9, 2021 EDC Board Hold Public Hearing on EDC Budget and Adopt FY2022 EDC Budget. Tuesday, August 10, 2021 CC Rg. Schedule Meeting to hold Public Hearing on FY2022 CCPD, EDC, and City Budget. Approve CCPD FY2022 Budget. Monday, August 16, 2021 CC Rg. Schedule Meeting to hold Public Hearing on Tax Rate & Order Election, if necessary. Adopt Budget and Tax Rate. Adopt Tax Roll. Ratify Revenue Increase if Necessary. Adopt Fee/Rate Changes if Necessary. Monday, August 23, 2021 CC Rg. Schedule Meeting for second reading of Budget, Tax Rate, Tax Roll, Ratification of Revenue Increase, and/or Fee/Rate Changes if Necessary. 73 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 1102.001 et seq. Sec. 3 Budget a public record. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the Council and shall be open to public inspection by anyone interested. State law reference — Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. 74 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. 75 CITY OF EULESS FISCAL POLICIES I. INTRODUCTION A. Purpose Statement — The City of Euless has an important responsibility to its citizens to carefully account for public funds, to manage municipal finances wisely, and to plan for the adequate funding of services desired by the public. The overriding goal of the Fiscal Policies is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City's fiscal management include integrity, prudent stewardship, planning, accountability, and full disclosure. The purpose of the Fiscal Policies is to provide guidelines for the Director of Finance in planning and directing the City's day to day financial affairs and in developing recommendations to the City Manager and City Council. The scope of the policies spans accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash management, expenditure control, and debt management. B. Annual Review of Policies — These policies will be reviewed administratively by the Finance Director and City Manager and will be presented to the City Council for approval of any significant changes. II. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. Accounting — The Director of Finance is the City's Chief Accountant and is responsible for establishing the chart of accounts and for properly recording financial transactions. B. Accounts Receivable —This asset account reflects amounts owed to the City from citizens, companies, or other governmental entities. Delinquent accounts will be pursued. C. External Auditing The City will be audited annually by outside independent accountants (auditors). The auditors must be a CPA firm of national reputation and must demonstrate that they have the breadth and depth of staff to conduct the City's audit in accordance with generally accepted auditing standards and contractual requirements. The auditor's report on the City's financial statements will be completed and submitted to City staff within 120 days of the City's fiscal year end, and the auditor's management letter will be presented to the City staff accordingly. An interim management letter will be issued prior to this date if any materially significant internal control weaknesses are discovered. 2. The Auditors are accountable to the City Council and will have access to direct communication with the City Council if the City staff is unresponsive to auditor recommendations or if the auditors consider such communication necessary to fulfill their legal and professional responsibilities. 3. Auditor Rotation — The City will not require auditor rotation, but will circulate requests for proposal for audit services at least every five years. D. Internal Auditing — The City recognizes the need for an internal audit function to provide independent, unbiased and objective reviews and assessments of the business activities, operations, financial systems and internal accounting controls of the City and some of its business partners. The reviews and assessments are conducted in order to instill confidence to citizens and stakeholders that resources are responsibly and effectively managed in order to achieve intended results. The City shall devote resources, as available, to conduct operational, financial and performance audits, selected as a result of risk analysis and assessment process. The internal audit function will report directly to the City Manager's Office. E. External Financial Reporting — The City will prepare and publish a comprehensive annual financial report (CAFR). The CAFR will be prepared in accordance with generally accepted accounting principles and will be presented annually to the Government Finance Officers Association (GFOA) for evaluation and awarding of the Certificate of Achievement for Excellence in Financial Reporting. The 76 CAFR will be published and presented to the City Council within 150 days after the end of the fiscal year. City staffing limitations may preclude such timely reporting. In such case, the Finance Director will inform the City Manager and the City Manager will inform the City Council of the delay and the reasons therefore. F. Internal Financial Reporting — The Finance Department will prepare internal financial reports sufficient for management to plan, monitor, and control the City's financial affairs. Internal financial reporting objectives are addressed throughout the policies. III. INTERNAL CONTROLS A. Objective — To provide management with reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition. At all times the City of Euless shall maintain an environment conducive to good internal controls. B. Written Procedures — The Finance Director is responsible for developing Citywide written guidelines on accounting, cash handling, and other financial matters which will be approved by the City Manager. The Finance Department will assist Department Managers as needed in tailoring these guidelines into detailed written procedures to fit each department's specific requirements. C. Department Managers Responsible — Each Department Manager is responsible to ensure that good internal controls are followed throughout his or her department, that all Finance Department guidelines on accounting and internal controls are implemented, and that all independent auditor internal control recommendations are addressed. IV. OPERATING BUDGET A. Preparation — The City's "operating budget" is the City's annual financial operating plan. It comprises governmental and proprietary funds, including the General Obligation Debt Service Fund. The budget is prepared by the Finance Director or appointee with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes and transmits the document to the City Council. The operating budget will be submitted to the GFOA annually for evaluation and awarding of the Award for Distinguished Budget Presentation. B. Balanced Budget — The operating budget will be balanced, with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. C. Adoption Process — Pursuant to City Charter Article VII Section 5, a budget will be presented by the City Manager to the City Council, and to the public through the Euless Public Library, by August 1, and after public hearings the City Council shall adopt, with any changes, at least ten days prior to beginning of the new fiscal year by a majority vote. D. Amendment Process — According to Section 8 of the same article, amendments may be made by ordinance as necessary. E. Planning — The budget process will be coordinated so as to identify major policy issues for the City Council consideration several months prior to the budget approval date so that proper decision analysis can be made. Periodic financial reports will be prepared to enable the Department Managers to manage their budgets and to enable the Budget Office to monitor and control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council monthly by the third Friday after the end of each month. Such reports will enable the City Council to understand the big picture budget status. Operating Expenditure Control is addressed in another section of the Policies. F. Performance Measures and Productivity Indicators — Where appropriate, performance measures and productivity indicators will be developed and used as guidelines and reviewed for efficiency and effectiveness. This information will be included in the annual budgeting process and reported to the City Council at least annually. V. CAPITAL BUDGET AND PROGRAM A. Preparation — The City's capital budget will include all capital project funds and all capital resources. The budget will be prepared annually in conjunction with the operating budget. The capital budget will be compiled by the Finance Director with the involvement of all required City departmental project managers. Integration of the fiscal impact of capital improvements on the operating budget will be monitored. 77 B. Definition — 1. Facilities - include any structures or properties owned by the City, the land upon which the facility is situated for the provision of City services, and the initial furniture, fixtures, equipment and apparatus necessary to put the facility in service. Facilities include, but are not limited to the following: administrative offices, parks, service centers and storage yards, recreation centers, libraries, fire stations, jails and courts, and water and sewer related structures. 2. Infrastructure - Includes permanently installed facilities, generally placed underground or at grade, which form the basis for the provision of City services. Typically included are thoroughfares, bridges, water and sanitary sewer lines, drainage channels, and storm sewers. C. Control — All capital project expenditures must be appropriated in the capital budget. The Finance Department must certify the availability of such appropriations or the availability of resources so an appropriation can be made before a capital project contract is presented by the City Manager to the City Council for approval. D. Program Planning — The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be fully costed, so that these costs can be considered in the operating budget. E. Alternate Resources — Where applicable, assessments, impact fees, pro-rata charges, or other user - based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small citywide drainage projects. Single large drainage projects may be funded by debt. F. Debt Financing — Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. G. Infrastructure Maintenance — The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually so that repairs will be made amounting to a designated percentage of the value of the streets. H. Reporting_— Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. VI. REVENUE MANAGEMENT A. Simplicity — The City will strive to keep the revenue system simple, which will result in a decrease of compliance costs for the taxpayer or service recipient and a corresponding decrease in avoidance to pay. The City will avoid nuisance taxes, fee, or charges as revenue sources. B. Certainty_— An understanding of the revenue source increases the reliability of the revenue system. The City will try to understand its revenue sources, and enact consistent collection policies so that assurances can be provided that the revenue base will materialize according to budgets and plans. C. 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. 78 E. Revenue Adequacy — The City will require that there be a balance in the revenue system. That is, the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. F. Cost/Benefit of Abatement — The City will use due caution in the analysis of any tax, fee, or water and wastewater incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) analysis will be performed as a part of such review. G. Diversification and Stability — In order to protect the government from fluctuations in a revenue source due to fluctuations in the economy, and variations in weather (in the case of water and wastewater), a diversified revenue system will be maintained which has a stable source of income. H. Nonrecurring Revenues — One-time revenues will not be used for ongoing operations. Nonrecurring revenues will be used only for nonrecurring expenditures. Care will be taken not to use these revenues for budget balancing purposes. I. Property Tax Revenues — 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 diversify the City tax base. Exemptions — In order to maintain stability of funds for the City, it is the Council's intentions for the exemptions presently allowed by the City to be continued with no allowance for additional exemptions. Tax abatements should be used selectively and only when a good chance exists of economic return exceeding the loss. K. User -Based Fees — For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be an annual review of fees and charges to ensure that fees provide adequate coverage of costs of services. L. Property Tax Distribution — The percentage of the tax rate allocated to the General Fund is the percent equal to the Maintenance and Operations portion of the total tax rate. The allocation of the tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate. Debt service should not exceed 40% except for extraordinary and temporary reasons. M. Proprietary — Proprietary funds will pay the General Fund for direct services rendered. Additionally, the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to compensate the General Fund for the lost revenue that would be payable from a privately owned utility. N. Franchise Agreements — The City will monitor the status of existing financial agreements and take necessary actions to negotiate new agreements as they near expiration or as they need revisions to best serve the citizens of Euless. O. General and Administrative Charges — A method will be maintained whereby the General Fund may impose a charge to the proprietary funds for general and administrative services (indirect costs) performed on the enterprise funds' behalf. P. Utility Rates — The City will review and adopt utility rates that will generate revenues required to fully cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital needs. This policy does not preclude drawing down cash balance to finance current operations. However, it is best that any extra cash balance be used instead to finance capital projects. Q. Interest Income — Interest earned from investment of available moneys, whether pooled or not, will be distributed to the funds in accordance with the operating and capital budgets which, wherever possible, will be in accordance with the equity balance of the fund from which moneys were provided to be invested. 79 R. Revenue Monitoring — Revenues actually received will be regularly compared to budgeted revenues and variances will be investigated. This process will be summarized in the appropriate budget report. VII. EXPENDITURE CONTROL A. Appropriations — The level of budgetary control is the department level in the General Fund and Water and Sewer Fund, and the fund level in all other funds. When budget adjustments between funds are necessary, these must be approved by the City Council. Budget appropriation amendments at lower levels of control shall be made in accordance with the applicable administrative procedures through the finance office. B. Central Control — Significant salary and capital budgetary savings in any department will be centrally controlled and may not be spent by the department without specific City Manager authorization. C. Purchasing — All purchases shall be in accordance with the City's purchasing policies. Purchases and any contracts exceeding the limit established by state law will conform to a formal bidding process as outlined. Recommendations on purchases and contracts that are subject to the bidding process will be made to the City Council for their approval. D. Prompt Payment — All invoices will be paid within 30 days of receipt in accordance with the prompt payment requirements of State law. Procedures will be used to take advantage of all purchase discounts where considered cost effective. However, payments will also be reasonably delayed in order to maximize the City's investable cash, where such delay does not violate the agreed upon payment terms. E. Equipment Financing — Equipment may be financed when the unit purchase price is $20,000 or more and the useful life is at least four years with City Council approval. VIII. ASSET MANAGEMENT A. Investments — The City's investment practices will be conducted in accordance with the City Council approved Investment Policies. Utilized objectives: safety, liquidity, and yield. B. Cash Management — The City's cash flow will be managed to maximize the cash available to invest. C. Investment Performance — At the end of each fiscal year a report on investment performance will be provided by the Finance Director to the City Manager for presentation to the City Council. D. Fixed Assets and Inventory — These assets will be reasonably safeguarded, property accounted for, and prudently insured. IX. FINANCIAL CONDITION AND RESERVES A. No Operating Deficits — Current expenditures will be paid with current revenues. Deferrals, short-term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or nonrecurring expenditures, except when balances can be reduced because their levels exceed guideline minimums. B. Operating Reserves — The General Fund resources balance combined with the Emergency Reserve Funds should be at least 30 to 60 days in working capital and never fall below 8.3% of the General Fund expenditures budget. This percentage is the equivalent of 30 days' expenditures. The Enterprise Fund working capital should be at least 45 to 75 days in working capital and never fall below 12% of the Water and Wastewater operating expense budget. An additional cash test will be required for the Water and Wastewater Fund to ensure the City's ability to operate, exclusive of accounts receivable. C. Risk Management Program — The City will aggressively pursue every opportunity to provide for the public's and City employees' safety and to manage its risks. All reasonable options will be investigated to finance losses. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based on actuarial determinations. Such reserves will not be used for any purpose other than for financing losses. D. Compensated Absences — The City will establish a separate expenditure account within its operating funds to pay for accrued vacation leave. Accrued vacation leave can normally be paid by allowing a vacated position to remain open for several weeks. This account will be established based upon a schedule of estimated retirements which will be developed in conjunction with the operating budget. 80 E. Equipment Replacement — The City shall maintain an Equipment Replacement Fund for vehicles and equipment. Funds will be transferred based on a depreciated calculation of each piece of equipment. F. Health Claims — The City shall maintain a fund for health claims for all employees. Adequate reserves shall be maintained as determined actuarially. All reasonable cost containments will be reviewed to keep the cost to the City and the employees minimal. X. DEBT MANAGEMENT A. Short -Term Debt — Short-term debt may be issued for interim financing, short economic life assets, or funding operational cash flow deficits or anticipated revenues. If utilized, tax anticipation notes (TAN's) will be retired in accordance with State law, and bond anticipation notes (BAN's) will be retired within six months of completion of the project. Any short-term debt outstanding at year end will not exceed 5% (including TAN's, but excluding BAN's) of net operating revenues. B. Long -Term Debt — The City may issue long-term debt when it is deemed that capital improvements should not be financed from current revenues, reserves, or short-term borrowings. Long -Term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. C. Self -Supporting Debt — When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. D. Ratinq — Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. E. Water and Wastewater Bond Coverage Ratios — The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50 for revenue bonds "technical average" and 1.25 for all indebtedness "practical coverage". The City will issue new debt for an Enterprise only after an "additional bonds" test has been applied to the issuance. This test determines that revenues are sufficient to defray the additional debt service burden that will be created by the new issuance. F. Federal Requirements — The City will maintain procedures to comply with arbitrage rebate and other Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate requirements, the City will attempt to issue bonds in increments not to exceed $5,000,000 per calendar year. G. Debt Service Reserves — The Debt Service Fund will maintain a minimum level of reserves equal to one month of principal and interest. This does not include the amounts accrued for the next debt service payment. The policy above does not preclude the debt service reserves normally established to market revenue bonds. The City's policy and bond ordinance requirement are to maintain these debt service reserves at the level of the average annual debt service. H. Debt Burden — The Debt Burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored. 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) 81 • Use of bond insurance • Deep discount bonds • Variable rate bonds • Call provisions L. Bond Issuance Advisory Fees and Costs — The City will be actively involved in the selection of all financial advisors, underwriters, paying agents, and bond counsel. The City shall evaluate the merits of rotating professional advisors and consultants as well as the kinds of services and fee structures available from independent financial advisors, investment banking firms, and commercial banks. The City will carefully itemize and scrutinize all costs associated with the issuance of bonds. M. Refunding Debt — The City shall continually review outstanding obligations and may initiate refinancing when the potential for present value savings calculate to approximately five percent (5%) or gross savings exceed $100,000. N. Maximum Debt Levels — The water and wastewater bond maximum shall be within Bond Coverage Ratios as stated in this policy. The City will strive to keep the portion of the City's ad valorem tax rate for interest and sinking (debt service) that is tax supported debt (excluding self-supporting debt) below forty percent (40%) of the total adopted City ad valorem tax rate. The State of Texas limits the total City ad valorem tax rate to $2.50 per $100 valuation. O. Fixed Rate Debt — To maintain a predictable debt service schedule, the City may give preference to debt that carries a fixed interest rate. P. Variable Rate Debt - Variable rate debt is debt that bears interest at a floating rate established at specific intervals. The City strives not to exceed thirty percent (30%) of the City's total outstanding debt in variable rate debt and may consider using variable rate debt in circumstances where assets and liabilities match, for interim financing, where interest rates are above historic averages, if diversification of debt is desired, or there is a variable revenue stream. XI. STAFFING AND TRAINING A. Adequate Staffing — Staffing levels will be adequate for the fiscal functions of the City to function effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload shedding alternatives as well as technology will be explored before adding staff. B. Training — The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all information and training materials acquired from seminars, conferences, and related education efforts. C. Awards, Credentials — The City will support efforts and involvements which result in meeting standards and receiving exemplary recitations on behalf of any of the City's fiscal policies, practices, processes, products, or personnel. Further, the Finance Director will try to obtain and/or maintain designation of Certified Government Finance Officer as awarded by the GFOA of Texas. 82 General Fund 83 ACTUAL BUDGET ESTIMATED BUDGET GENERAL FUND SUMMARY FY2019-20 FY2020-21 FY2020-21 FY2021-22 BEGINNING FUND BALANCE $ 15,473,615 $ 18,718,506 $ 18,718,506 $ 15,964,374 REVENUES Property Taxes $ 17,071,898 $ 17,727,859 $ 18,152,859 $ 19,177,531 Gross Receipts Tax $ 4,134,432 $ 4,251,726 $ 4,056,676 $ 3,984,200 General Sales Tax $ 13,453,639 $ 11,927,045 $ 14,157,641 $ 14,412,718 Selective Sales Tax $ 146,188 $ 130,000 $ 140,000 $ 133,000 Fines/Fees/Penalties $ 1,866,718 $ 1,601,600 $ 1,466,962 $ 1,415,500 Licenses & Permits $ 1,605,103 $ 580,300 $ 1,040,800 $ 569,800 Interest Income $ 263,648 $ 112,500 $ 65,500 $ 71,838 Intergovernmental Revenue $ 379,728 $ 426,350 $ 426,350 $ 426,350 Charges for Service $ 1,234,416 $ 1,632,155 $ 1,327,998 $ 1,909,825 Miscellaneous/Rental Income $ 1,131,740 $ 760,410 $ 639,676 $ 633,916 Insurance/Risk/Other Financing Sources $ 16,735 $ 5,000 $ 5,000 $ 5,000 Revenues before Transfers $ 41,304,245 $ 39,154,945 $ 41,479,462 $ 42,739,678 Transfers from Other Funds $ 3,041,682 $ 2,213,826 $ 2,213,826 $ 2,641,531 TOTAL REVENUES $ 44,345,927 $ 41,368,771 $ 43,693,288 $ 45,381,209 TOTAL RESOURCES $ 59,819,542 $ 60,087,277 $ 62,411,794 $ 61,345,583 EXPENDITURES Personal Services $ 27,840,539 $ 32,435,410 $ 32,435,410 $ 34,340,422 Professional/Technical Services $ 1,203,036 $ 1,456,730 $ 1,456,730 $ 1,488,177 Contractual Services $ 567,401 $ 688,275 $ 688,275 $ 701,150 Utilities $ 768,925 $ 994,589 $ 994,589 $ 899,821 Maintenance $ 750,914 $ 809,183 $ 809,183 $ 877,250 Other Services/Contingencies $ 13,618 $ 125,500 $ 125,500 $ 125,500 Insurance $ 2,727 $ 5,300 $ 5,300 $ 5,300 General & Administrative $ 319,583 $ 413,257 $ 413,257 $ 318,500 Rebates/Incentives $ 1,752,140 $ 1,673,622 $ 1,747,130 $ 1,751,630 Supplies $ 1,075,388 $ 987,297 $ 987,297 $ 1,090,500 Capital / One -Time $ 2,467,551 $ 2,777,430 $ 4,431,298 $ 5,237,291 Debt Service/Bank Charges $ 6,620 $ 4,800 $ 4,800 $ 9,600 Expenditures before Transfers $ 36,768,442 $ 42,371,393 $ 44,098,769 $ 46,845,141 Transfers to Other Funds $ 4,332,594 $ 2,348,651 $ 2,348,651 $ 2,933,227 TOTAL EXPENDITURES $ 41,101,036 $ 44,720,044 $ 46,447,420 $ 49,778,368 ENDING FUND BALANCE $ 18,718,506 $ 15,367,233 $ 15,964,374 $ 11,567,215 1 General Emergency and Contingency Fund reflected in the Reserve Fund Summary. The reduction in fund balance for FY2022 is a planned drawdown of excess reserves for the purchase of capital equipment and other non -recurring one-time expenditures. 84 FY2021-2022 Property Taxes 42% General Fund Revenues Mi L% Transfers Fines & Fees 6% Interest 7% 0% Taxes Licenses/Permits 2% se Fees Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Revenues FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Property Taxes $ 17,063,479 $ 17,712,859 $ 18,112,859 $ 19,162,531 $ 1,449,672 8% Prior Year Property Taxes $ 8,419 $ 15,000 $ 40,000 $ 15,000 $ - 0% Penalties & Interest $ 77,331 $ 60,000 $ 80,000 $ 71,400 $ 11,400 19% Sales Tax $ 10,692,982 $ 9,476,172 $ 11,264,563 $ 11,530,175 $ 2,054,003 22% Additional Sales Tax $ 2,760,657 $ 2,450,873 $ 2,893,078 $ 2,882,543 $ 431,670 18% Mixed Drink Tax $ 146,188 $ 130,000 $ 140,000 $ 133,000 $ 3,000 2% Electric Franchise $ 1,642,654 $ 1,720,000 $ 1,580,000 $ 1,584,507 $ (135,493) (8%) Gas Franchise $ 343,734 $ 400,000 $ 394,450 $ 363,180 $ (36,820) (9%) Telephone Franchise $ 156,923 $ 50,000 $ 158,000 $ 108,521 $ 58,521 117% Sanitation Service $ 280,514 $ 280,000 $ 295,500 $ 316,312 $ 36,312 13% Recycling Franchise Fee $ 23,203 $ 22,750 $ 24,750 $ 25,416 $ 2,666 12% Cable Franchise Fee $ 318,144 $ 425,000 $ 250,000 $ 200,000 $ (225,000) (53%) W&WW Franchise Tax $ 1,369,262 $ 1,353,976 $ 1,353,976 $ 1,386,264 $ 32,288 2% Other Permits $ 26,826 $ 30,000 $ 30,000 $ 30,000 $ - 0% Health Permits $ 86,950 $ 80,000 $ 90,000 $ 80,000 $ - 0% Fire Permits $ 79,647 $ 90,000 $ 80,000 $ 80,000 $ (10,000) (11%) Contractor Regulatory License $ 60,100 $ 60,000 $ 60,000 $ 60,000 $ - 0% Minimum Housing $ 68,041 $ 65,000 $ 107,000 $ 65,000 $ - 0% Misc. Permits and Fees $ 45,734 $ 40,800 $ 47,200 $ 40,300 $ (500) (1%) Building Permits $ 1,330,340 $ 300,000 $ 758,000 $ 300,000 $ - 0% Aquatics $ 3,045 $ 308,145 $ 308,145 $ 243,000 $ (65,145) (21%) Auto Theft Task Force Grant $ 90,039 $ 95,000 $ 95,000 $ 95,000 $ - 0% School Resource Officers $ 271,573 $ 331,350 $ 331,350 $ 331,350 $ - 0% Municipal Court $ 1,787,254 $ 1,536,600 $ 1,384,962 $ 1,342,100 $ (194,500) (13%) Library Fees $ 7,079 $ 16,010 $ 13,010 $ 13,000 $ (3,010) (19%) Ambulance Fees $ 860,058 $ 900,000 $ 615,943 $ 738,000 $ (162,000) (18%) Alarm Revenue $ 107,172 $ 120,000 $ 88,000 $ 88,325 $ (31,675) (26%) Jail Revenue $ 160,053 $ 200,000 $ 160,000 $ 730,000 $ 530,000 265% Interest Income $ 263,648 $ 112,500 $ 65,500 $ 71,838 $ (40,662) (36%) Miscellaneous $ 616,805 $ 205,028 $ 90,294 $ 92,712 $ (112,316) (55%) Tower Lease $ 539,800 $ 552,882 $ 552,882 $ 545,204 $ (7,678) (1%) Betterment/Contributions $ 16,596 $ 15,000 $ 15,000 $ 15,000 $ - 0% Transfers $ 3,041,682 $ 2,213,826 $ 2,213,826 $ 2,641,531 $ 427,705 19% TOTAL REVENUES $ 44,345,932 $ 41,368,771 $ 43,693,288 $ 45,381,209 $ 4,012,438 10% Use of Reserves $ - $ 3,399,397 $ 2,754,132 $ 4,423,783 $ 1,024,386 30% TOTAL RESOURCES $ 44,345,932 $ 44,768,168 $ 46,447,420 $ 49,804,992 $ 5,036,824 11% 85 GENERAL FUND ]FY202 , REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Property Taxes Projection based on revenues to cover needed expenses. Prior Year Property Taxes Projected to remain with FY21 budget based on historic trends. Penalties & Interest Projected increase from FY21 budget based on historic trends. Sales Tax Projected increase from FY21 estimates based on economic outlook. Additional Sales Tax Increase based on 25% of projected sales tax revenues. Mixed Drink Tax Projected to increase with economic outlook and historic trend. Electric Franchise Projection to remain nearly flat with FY21 estimate. Gas Franchise Projected decrease from FY21 budget based on historic trends. Telephone Access Line Fees Projected to decrease from estimated FY21 for full year of legislative action and historic trend. Sanitation Services Franchise Projected increase from FY21 budget based on approved rates. Recycling Franchise Projected increase from FY21 budget based on approved rates. Cable Franchise Projected decrease from estimated FY21 for full year of legislative action and historic trend. Water & Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Projected to remain flat based on historical trend. Health Permits Projected to remain flat from FY21 budget due to food establishment economic outlook. Fire Permits Projected to remain flat with FY21 estimate and historic trend. Contractors Regulatory License Projected to remain flat with FY21 budget. Minimum Housing Projected to remain flat with FY21 budget. Miscellaneous Permits and Fees Projected to decrease from FY21 budget. Building Permits Projected to remain flat with FY21 budget. Police Program Reimbursements Based on 80% of projected officer salary. School Police Reimbursements Based on current contract of four patrol officers. Municipal Court Projected to decrease from FY21 estimates based on historic trend. Library Fees Projected decrease from FY21 budget based on historic trend. Ambulance Fees Projection of a decrease from FY21 budget. Alarm Revenue Projected to remain flat with FY21 estimates. Jail Revenue Projected to increase due to new interlocal shared services agreement. Interest Income Projected to decrease based on market outlook. Miscellaneous Projected to remain flat with FY21 estimates. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY21 budget. Transfers Based on administrative fees charged to utility operations and 1/3 of Euless' portion of the Car Rental Tax. 86 General Fund Multi -Year Analysis REVENUE SOURCE ACTUAL FY2018 ACTUAL FY2019 ACTUAL FY2020 BUDGETED FY2021 ESTIMATED FY2021 PROPOSED FY2022 FY21 Budget to FY22Proposed % Diff Property Taxes $13,639,517 $15,193,545 $17,149,229 $17,787,859 $18,232,859 $19,248,931 8.21% Franchise Fees $4,692,782 $4,438,654 $4,134,434 $4,251,726 $4,056,676 $3,984,200 (6.29%) Sales & Use Taxes $12,852,638 $13,176,850 $13,599,827 $12,057,045 $14,297,641 $14,545,718 20.64% Fines & Fees $4,134,415 $3,864,095 $2,924,661 $3,080,755 $2,570,060 $3,154,425 2.39% Licenses & Permits $1,875,120 $2,133,421 $1,697,638 $665,800 $1,172,200 $655,300 (1.58%) Interest Income $256,724 $442,141 $263,648 $112,500 $65,500 $71,838 (36.14%) Int'gov't./Trans./Misc. $7,177,359 $3,966,095 $4,576,495 $3,413,086 $3,298,352 $3,720,797 9.02% TOTAL REVENUES Revenue $44,628,555 Source $43,214,801 Percentage $44,345,932 General Fund $41,368,771 Revenues $43,693,288 $45,381,209 9.70% Property Taxes 30.56% - of 35.16% 38.67% 43.00% 41.73% 42.42% .- 38.59% Franchise Fees 10.52% 10.27% 9.32% 10.28% 9.28% 8.78% 9.74% Sales & Use Taxes 28.80% 30.49% 30.67% 29.15% 32.72% 32.05% 30.65% Fines & Fees 9.26% 8.94% 6.60% 7.45% 5.88% 6.95% 7.51 % Licenses & Permits 4.20% 4.94% 3.83% 1.61 % 2.68% 1.44% 3.12% Interest Income 0.58% 1.02% 0.59% 0.27% 0.15% 0.16% 0.46% Int'gov't./Trans./Misc. 16.08% 9.18% 10.32% 8.24% 7.56% 8.20% 9.93% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in the General Fund. While indicating which revenue sources have experienced an increase or decrease, the chart indicates what percentage of the total revenue stream a source constitutes. While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in nature, and therefore are subject to sharp declines in slower economic periods. The trend now shows property tax to be the largest source of revenues averaging 38.59% of the total. Previously, sales and use taxes held the top spot, but have now dropped to the second highest source on average at 30.65% and Intergovernmental/Transfers/Misc. third at 9.93%. Franchise fees make up approximately 9.74% and fines & fees about 7.51% of total revenues with other sources varying from less than 1% to a little under 3.5%. Recent trends are showing less reliance on other sources of revenues and more on the property and sales and use taxes. 87 PROPERTY TAXES Estimated Revenues FY22 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $4,650,258,604 $4,650,258,604 TIF Increment Value $219,683,772 Proposed Tax Rate per $100 Valuation 0.402888 0.072112 Estimated Tax Levy $19,620,413 $3,353,394 TIF Distribution $1,208,488 Est. Percent of Collection (O&M and I&S) 98.00% 100.00% General Fund Collections $18,043,687 Ceiling Revenues $1,118,844 $200,259 Estimated Fund Collections $19,162,531 $3,553,653 Proposed Fund Distribution Rate Percent $ Amount Operating & Maintenance - General Fund 0.402888 84.82% $19,162,531 Interest and Sinking - Debt Service Fund 0.072112 15.18% $3,553,653 TOTAL 0.475000 100.00% $22,716,184 0.500000 0.450000 0.400000 0.350000 C O 0.300000 0.25.000 O O 0.200000 L a 0.150000 0.100000 U 0.050000 0.000000 Ten Year Breakdown of Tax Rate Additional Sales Tax Total $ 2,882,543 $ 22,045,074 $ - $ 3,553,653 $ 2,882,543 $ 25,598,727 2013 201- 2015 2016 2017 2018 2019 2020 2021 Proposed 2022 ■ Interest & Sinking ■O eratin & Maintenance Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 2013 0.355130 0.114870 0.470000 2014 0.360619 0.109381 0.470000 2015 0.364505 0.102995 0.467500 2016 0.366571 0.100929 0.467500 2017 0.363053 0.099447 0.462500 2018 0.361056 0.101444 0.462500 2019 0.371710 0.090790 0.462500 2020 0.377974 0.084526 0.462500 2021 0.381954 0.080546 0.462500 Proposed 2022 0.402888 0.072112 0.475000 88 General Fund Expenditures FY2021-2022 PACS Capital / One -Time Public Works 6% 9% City Admin Finance 7% 2% 3% Admin Srvcs 7% - I Aft Non -Depart. 9% Police 32% Development 1% Fire 24% Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Expenditures FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. City Council $ 12,176 $ 26,805 $ 26,805 $ 26,805 $ - 0% City Administration $ 589,009 $ 508,211 $ 508,211 $ 650,370 $ 142,159 28% City Secretary $ 388,526 $ 434,977 $ 434,977 $ 448,231 $ 13,254 3% Comm u n ications/Marketi ng$ 11,161 $ 13,600 $ 13,600 $ 13,600 $ - 0% Total - City Administration $ 1,000,872 $ 983,593 $ 9839593 $ 1,1399006 $ 1559413 16% Finance/Budget $ 202,631 $ 185,128 $ 185,128 $ 188,517 $ 3,389 2% Municipal Court $ 691,187 $ 812,933 $ 812,933 $ 871,801 $ 58,868 7% Accounting $ 420,690 $ 381,667 $ 381,667 $ 389,451 $ 7,784 2% Purchasing $ 88,282 $ 98,306 $ 98,306 $ 106,730 $ 8,424 9% Total - Finance $ 1,402,790 $ 1,478,034 $ 1,478,034 $ 1,556,499 $ 78,465 5% Emergency Management $ 40,848 $ 57,508 $ 57,508 $ 69,498 $ 11,990 21% Police Code Compliance $ 1,605,386 $ 1,917,082 $ 1,917,082 $ 1,988,215 $ 71,133 4% Police Administration $ 1,061,402 $ 1,183,840 $ 1,183,840 $ 1,218,744 $ 34,904 3% Police Patrol $ 5,123,057 $ 6,481,805 $ 6,481,805 $ 6,780,628 $ 298,823 5% Police CID $ 1,862,592 $ 1,919,844 $ 1,919,844 $ 2,021,748 $ 101,904 5% Police Service $ 2,184,810 $ 2,230,603 $ 2,230,603 $ 2,488,152 $ 257,549 12% Police Detention $ 1,249,931 $ 1,546,179 $ 1,546,179 $ 1,575,856 $ 29,677 2% Total -Police $ 139128,026 $ 159336,861 $ 15,336,861 $ 16,142,841 $ 8059980 5% Fire Marshal/Education $ 603,061 $ 672,220 $ 672,220 $ 657,949 $ (14,271) (2%) Fire Administration $ 583,931 $ 583,496 $ 583,496 $ 594,852 $ 11,356 2% EMS/Suppression $ 7,943,507 $ 9,544,521 $ 9,544,521 $ 10,594,964 $ 1,050,443 11% Total -Fire $ 9,130,499 $ 10,800,237 $ 10,800,237 $ 11,847,765 $ 1,047,528 10% Information Services $ 713,250 $ 766,703 $ 766,703 $ 865,439 $ 98,736 13% Human Resources $ 390,024 $ 486,356 $ 486,356 $ 476,438 $ (9,918) (2%) Facility Maintenance $ 924,996 $ 1,059,391 $ 1,059,391 $ 1,102,522 $ 43,131 4% Libra $ 796,410 $ 818,665 $ 818,665 $ 924,473 $ 105,808 13% Total - Administrative Services $ 29824,680 $ 39131,115 $ 3,1319115 $ 3,3689872 $ 2379757 8% Planning & Development $ 313,189 $ 339,507 $ 339,507 $ 358,075 $ 18,568 5% Inspection Services $ 368,815 $ 388,075 $ 388,075 $ 417,283 $ 29,208 8% Total -Development $ 682,004 $ 727,582 $ 727,582 $ 775,358 $ 47,776 7% Recreation $ 618,258 $ 632,079 $ 632,079 $ 718,119 $ 86,040 14% Parks $ 1,327,096 $ 1,401,776 $ 1,401,776 $ 1,565,462 $ 163,686 12% Aquatics $ 60,453 $ 156,025 $ 156,025 $ 156,025 $ - 0% Senior Center $ 181,969 $ 252,346 $ 252,346 $ 262,206 $ 9,860 4% Recreation Admin. $ 68,518 $ 76,609 $ 76,609 $ 82,189 $ 5,580 7% Total -Parks & Comm Srvcs $ 2,256,294 $ 29518,835 $ 2,5189835 $ 2,784,001 $ 2659166 11% Street Maintenance $ 2,187,795 $ 1,428,698 $ 1,428,698 $ 2,842,776 $ 1,414,078 99% Animal Control $ 302,758 $ 325,942 $ 325,942 $ 339,997 $ 14,055 4% City Engineer $ 71,247 $ 82,357 $ 82,357 $ 89,529 $ 7,172 9% Total - Public Works $ 2,561,800 $ 1,836,997 $ 1,836,997 $ 3,272,302 $ 1,435,305 78% Legal Services $ 179,154 $ 175,000 $ 175,000 $ 175,000 $ - 0% Non -Departmental $ 4,787,885 $ 4,327,793 $ 4,418,271 $ 4,288,341 $ (39,452) (1 %) Betterment $ - $ 4,600 $ 4,600 $ 4,600 $ - 0% Total - Non -Depart. $ 49967,039 $ 49507,393 $ 4,5979871 $ 4,4679941 $ (399452) (1 %) Total Operating Expenses $ 37,954,004 $ 41,320,647 $ 41,411,125 $ 45,354,585 $ 4,033,938 10% Capital / One -Time $ 3,147,039 $ 3,399,397 $ 5,036,295 $ 4,423,783 $ 1,024,386 30% Total Expenses $ 41,101,043 $ 44,720,044 $ 46,447,420 $ 49,778,368 $ 5,058,324 11% 89 City Administration Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To provide our citizens the most efficient services possible that protect and enhance quality of life, through planning and visionary leadership. Accomplishments FY2020-21: • Maintained a solid financial position including a stable property tax rate. • Continued response to Covid-19 pandemic effects on City budget resources. • Provided centralized coordination and focused on responding to all aspects of COVID-19 and winter storm Uri including safety, mitigation, financial, or informative to citizens, departments, employees, and/or other governmental entities. • Participated in events and activities for the community, many in conjunction with our neighboring cities and school district as well as local non-profit agencies. • Designed, prepared and coordinated Board and Commission member volunteer recognition in place of the annual recognition banquet (canceled due to COVID concerns). • Maintained document imaging system for City records. • Managed update to the Code of Ordinances. • Successfully tracked and responded to the Governors Orders related to elections, open meetings, and Public Information Act with little impact to our processes and the citizens. • Provided resources such as Euless Today, website and social media for citizens, staff and media to learn more about City issues and services. • Completed numerous water, wastewater and street improvements in accordance with the adopted Capital Improvements Plan. General Fund 97.7% Objectives for FY2021-22: • Maintain solid financial position which is responsive to the overall economic climate with emphasis on maintaining a stable low tax rate, promotion of a pay-as-you-go strategy when possible in lieu of debt, and maintenance of established reserve levels. • Continue to provide a safe community through quality police and fire service. • Use a systematic approach to upgrading the City's infrastructure and facilities using a pay-as-you-go system when possible. • Promote community partnerships with neighboring cities, school districts, Tarrant County, DFW Airport, and non-profit agencies within the area. • Continue progress on the development of vacant tracts and seek redevelopment opportunities that will complement the overall vision for Euless. • Develop and mentor future leaders to ensure continuity. • Maintain a culture of harmony that celebrates various perspectives to produce the best outcomes for our citizens. • Maintain all boards and commissions records and minutes. • Conduct general and special elections. • Process public information requests according to statutes. • Continue to evaluate and identify solutions to efficiently track and respond to requests from the public. • Create new avenues of promotion for water conservation and reclaimed water education. • Continue to cultivate a simple philosophy of "Do the right thing... every day." Issues / Trends: • Covid-19 pandemic continues to affect many local businesses, the travel and hotel industry and DFW Airport which has a direct effect on the Euless economy. The City is also continuing to move to more virtual and online offerings to ensure continuation of services to citizens in a safe manner. Budget Appropriation ry's Office %U ommunications / Marketing 0.0% City Council 0.1% 1.3% 90 City Administration Expenditures by Division: Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Expenditures FY20 FY21 FY21 FY22 $ Diff % Diff. City Council $ 12,176 $ 26,805 $ 26,805 $ 26,805 $ - 0% City Administration $ 589,009 $ 508,211 $ 508,211 $ 650,370 $ 142,159 28% City Secretary $ 388,526 $ 434,977 $ 434,977 $ 448,231 $ 13,254 3% Communications/Marketing $ 11,161 $ 13,600 $ 13,600 $ 13,600 $ - 0% Total - City Administration $ 1,000,872 $ 983,593 $ 983,593 $ 1,139,006 $ 155,413 16% Division Services: City Council - 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. City Administration - To enhance the City's tradition of professional city management, ensuring the effective use of the City's resources. To provide support and coordination of legislative and administrative activities. To facilitate the development of priorities and goals for the City departments. To serve as a link between the City Council and staff and to see that all policies of the City are executed. The City Manager is the chief administrative officer for the City of Euless. The City Manager and staff are responsible for the preparation, recommendation, and execution of the policies to aid in the efficient delivery of services to the citizens. City Secretary's Office -The City Secretary's Office is committed to providing support services to the citizens, the City Council members, and the City staff in a cost effective and efficient manner. The City Secretary serves at the discretion of the City Council and is responsible for the City Council meeting minutes and other official records such as ordinances, resolutions, contracts, deeds, liens, etc. The City Secretary serves as the chief election official conducting all City elections, as the Records Management Officer administering the Local Government Records Act, and as the coordinator of the Board and Commission appointments. Communications/Marketing - The Communications/Marketing office is the citizen, staff, and media link to Euless city government enabling each to access information, understand local, and regional issues and improve community relations through means of communication, including cable programming, website, digital and print newsletters, special publications, media relations, special events, crisis communication, and other proactive marketing efforts. Personnel by Division: FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted City Administration 3.50 3.00 3.00 3.50 City Secretary 3.50 3.50 3.50 3.50 Total City Administration 7.00 6.50 6.50 7.00 11 Maintain G.O. and W&W/W Revenue Bond Ratings at or above Aa2/AA (AA+) Property Tax Base Population N 5,400 59,000 c 5,200 58,000 � 5,000 57,000 07 58,260 4,800 -� 5,164 56,000 57,550 4,936 , 60 4,600 55,000 FY2020 FY2021 FY2022 FY2020 FY2021 FY2022 91 Finance Department Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — S p.m. Mission: To provide accurate and timely financial data to management, council, and stakeholders to facilitate the decision making process and regulatory compliance. Accomplishments FY2020-21: • Received Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association of the United States and Canada (GFOA). • Worked with financial advisors to prepare and issue continuing disclosure documents, perform arbitrage rebate calculations on all applicable bond issues, and issued certificates of obligation and tax notes. • Earned a market -based return on the City's investment portfolio while ensuring compliance with remaining investment objectives. • Continued to refine external audit process by updating and utilizing year-end closing and work paper preparation checklists and assignments. • Held two online auctions for proper disposal of assets. • Continued implementation of document imaging and workflow process project. • Implemented new Texas State Legislative changes to budget and tax rate setting process. • Prepared and submitted numerous filings for COVID-19 and winter storm Uri funding. General Fund 98.6% Objectives for FY2021-22: • Receive Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from GFOA. • Monitor market conditions and determine feasibility of potential debt refunding or debt issuance. • Optimize return on investment while attaining remaining investment objectives in accordance with established policies. • Monitor advances in and leverage of new technology to automate processes, streamline procedures, and increase efficiency. • Continue work on document imaging and workflow process. • Continue to identify additional commodities and services that could be placed on an annual agreement with the intent of obtaining lower prices through economies of scale. • Present various training opportunities for staff. • Assist City in detailing the long-range financing of Capital Improvement Projects. • Continue to document and report necessary data for COVID- 19 funding and American Rescue Plan Act (ARPA) expenses. Issues / Trends: • Closely monitor and report City compliance with COVID-19 and ARPA. • Explore new revenue opportunities, monitor citywide expenditures/expenses, maintain current service levels, and remain competitive in the labor market while working within budgetary constraints and maintaining a stable tax rate. • To continue to provide quality services and achieve operational efficiencies while working within budgetary constraints. • To utilize technology to streamline operations to accomplish more with less. • To attract and retain knowledgeable, professional personnel and provide development opportunities for existing team members. Budget Appropriation U.8% 0 Purchasing 0.2% Finance / Budget 0.4% 92 Finance Department Expenditures by Division: Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Expenditures FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Finance/Budget $ 202,631 $ 185,128 $ 185,128 $ 188,517 $ 3,389 2% Accounting $ 420,690 $ 381,667 $ 381,667 $ 389,451 $ 7,784 2% Purchasing $ 88,282 $ 98,306 $ 98,306 $ 106,730 $ 8,424 9% Total - Finance $ 711,603 $ 665,101 $ 665,101 $ 684,698 $ 19,597 3% Finance / Budget — To establish, monitor, and update the City's fiscal policies to ensure they are both responsive in the current environment and fiscally responsible. Administration performs timely and thorough analysis of new pronouncements and legislation to identify applicability, implementation options, and compliance. Accounting —To plan, collect, record, summarize, and report the results of all financial transactions of the City in a timely manner and in accordance with generally accepted accounting principles; as well as ensure compliance with applicable local, state, and federal statutes, bond covenants, grant contracts, and management policies. Purchasing — To maintain continuity of supply to support ongoing services, operations, and construction services. Responsible for advising the user departments of any unusual delays in delivery schedules, and to maintain sufficient quantities of inventoried supplies for the benefit of all City departments. To conduct all purchases in accordance with state laws. To foster an understanding and appreciation of sound purchasing policy and procedures throughout all departments of the City. Responsible for obtaining the lowest possible price and best value consistent with delivery terms. Personnel by Division: FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted Finance/Budget 2.00 1.50 1.50 1.50 Accounting 4.00 3.50 3.50 3.50 Purchasing 1.00 1.00 1.00 1.00 Total Finance 7.00 6.00 6.00 6.00 Services Levels: 11 GFOA Distinguished Budget Award g g 11 Collateral Compliance GFOA Certification of Achievement for Excellence in Financial Reporting 11 Unmodified Audit Opinion 93 Municipal Court Location & Hours of Operation: 1102 W Euless Blvd. Mon -Wed & Fri, 8 a.m. — S p.m. Thursday, 8 a.m. — 6 p.m. Mission: The Municipal Court is the judicial branch of the government of the City of Euless. The Court shall serve as an unbiased entity for the adjudication of Class C cases filed. The court and its officers are dedicated to the principles of fair and impartial justice administered with respect and equality. Accomplishments FY2020-21: • Updated our policies and procedures in accordance with the 87th Texas Legislature. • Reverted court hearings to an in person setting with limited virtual availability. General Fund 98% Objectives for FY2021-22: • Continue to provide support, guidance, and training to develop clerks' career paths. • Continue our cross -training schedule. • Research new software products. • Prioritize database cleanup of our current software to minimize complications for a future software conversion. Issues / Trends: • Monitor legislation pertaining to Municipal Court. • Implement changes and procedures set out by the Municipal Court Judge. Budget Appropriation Municipal Court 2% 94 Municipal Court Expenditures by Dlvlslon: Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Expenditures FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Municipal Court $ 691,187 $ 812,933 $ 812,933 $ 871,801 $ 58,868 7% Total - Municipal Court $ 691,187 $ 812,933 $ 812,933 $ 871,801 $ 58,868 7% Division Services: Municipal Court— Provides administrative and clerical support for municipal court proceedings including: the collection of fines, fees, and state costs; filing citations and complaints; court scheduling; issuing, tracking, and clearing warrants; updating and maintaining court records; and reporting collections, convictions, and statistical data to appropriate state agencies. Personnel by Division: Municipal Courts Total Municipal Court Services Levels: 26,000 24,000 22,000 20,000 18,000 22,472 16,000 14,000 12,000 FY2019 Cases Filed FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted 7.75 7.75 15,40 751 FY2020 FY2021 7.75 7.75 14,000 12,000 10,000 8,000 6,000 12,442 4,000 2,000 FY2019 7.75 8.25 7.75 8.25 Warrants Issued 8,942 W= 12 FY2020 FY2021 95 Police Department Location & Hours of Operation: Administration, Code, Technological Support Property & Evidence, Records 1102 W Euless Blvd. Mon -Fri, 8 a.m. — 5 p.m. Criminal Investigations 1102 W Euless Blvd. Mon -Fri, 8 a.m. — 6 p.m. Communications, Detention, Emergency Management, Patrol 1102 W Euless Blvd. 24/7 Mission: 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. Accomplishments FY2020-21: • Supported the Northeast Tarrant County Vaccine Site at the Hurst Conference Center. Employees from almost all departments in the City were part of the team that provided over 188,000 COVID-19 vaccinations to citizens. • Implemented and completed the management consolidation of the Bedford Police Department Jail Detention Services. • Created the Mid -Cities Drug Task Force with the cities of Bedford, Hurst and Grapevine in March of 2021. • Replaced Active Shooter equipment package for all police officers and firefighters. • Promoted a Lieutenant, Sergeant, and a Senior Corporal in this past fiscal year. • Continued partnership with Grapevine Colleyville ISD. Staff serves on their Safety and Security Committee. • Continued Police Department Training and Advisory committee and conducted quarterly meetings. General Fund 67.6% • All divisions continued to effectively respond to and help mitigate the COVID-19 pandemic health emergency while continuing to protect and serve the citizens of Euless. Objectives for FY2021-22: • Maintain citizens' trust and confidence in their police department by maintaining a high degree of integrity and professionalism among all police employees. • Continue Cadet Program, targeting young people 18-25 years of age to develop future, quality police employees. • Increase clearance and stolen property recovery rates. • Continue to offer a successful Citizens Police Academy program. • Continue to expand and improve upon the positive relations with the community and local schools. • Decrease the number of residential, commercial, and vehicular burglaries. • Continue goal of decreasing dispatch times to: <1:00 minute for Police priority one calls for service, and <45 seconds for Fire and EMS. • Hire three additional Police Officers and increase total sworn officers to 94. • Focus on recruiting new Police Officers to the City of Euless. • Purchase and install equipment for three patrol vehicles. Issues / Trends: • Cost of Equipment • Manpower Shortages • COVID-19 pandemic • Video Management (data transfer and storage) • Supply Chain Shortages Budget Appropriation CID 4.1% Patrol JA 13.6% Service 5.0% Detention Administration 3 2% 2.4% Emergency 96 Code Compliance Management 4.0% 0.1% Police Department Expenditures by Division: General Fund Expenditures Actual FY 20 Budget FY 21 Estimated FY 21 Proposed Budget FY 22 FY21 Budget to FY22 Proposed $ Diff % Diff. Emergency Management $ 40,848 $ 57,508 $ 57,508 $ 69,498 $ 11,990 21 % Police Code Compliance $ 1,605,386 $ 1,917,082 $ 1,917,082 $ 1,988,215 $ 71,133 4% Police Administration $ 1,061,402 $ 1,183,840 $ 1,183,840 $ 1,218,744 $ 34,904 3% Police Patrol $ 5,123,057 $ 6,481,805 $ 6,481,805 $ 6,780,628 $ 298,823 5% Police CID $ 1,862,592 $ 1,919,844 $ 1,919,844 $ 2,021,748 $ 101,904 5% Police Service $ 2,184,810 $ 2,230,603 $ 2,230,603 $ 2,488,152 $ 257,549 12% Police Detention $ 1,249,931 $ 1,546,179 $ 1,546,179 $ 1,575,856 $ 29,677 2% Total -Police $13,128,026 $ 15,336,861 $ 15,336,861 $16,142,841 $ 805,980 5% Division Services: Code Compliance -To provide the citizens of Euless a safe, healthy, prosperous community in which to live. Administration -To provide the citizens of Euless professional, efficient police services. Patrol -To aggressively and intelligently provide the most effective service possible, in partnership with the community, to improve the quality of life for all of the citizens of Euless. Criminal Investigations (CID) - To investigate alleged and suspected criminal activity reported to the department. Personnel conduct follow-up investigations on criminal offenses, interview victims and witnesses, interrogate suspects, perform crime scene processing and evidence recovery, execute search and arrest warrants, prepare criminal cases for prosecution, and provide courtroom testimony. Service - To provide twenty -four-hour emergency communications, including 911, the processing and storage of all police records, technical support and assistance for information management, and instruction to the Citizens Police Academy and other local groups. Detention - To provide a safe, secure and sanitary environment for persons being held in the detention facility. Personnel by Division: FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted Police Code Enforcement 16.00 16.00 16.00 16.00 Police Administration 7.00 7.00 7.00 7.00 Police Patrol 45.00 49.00 49.00 49.00 Police CID 13.00 14.00 14.00 14.00 Police Service 22.00 21.00 21.00 21.00 Police Detention 17.00 17.00 17.00 17.00 Total Police Department 120.00 124.00 124.00 124.00 Police Department Activity 2019 2020* 2021 Citizen Requests for Police Service 22,926 21,026 19,094 Officer Initiated Activity 49,435 43,073 39,679 Officer Initiated Traffic Stops 22,459 15,825 13,019 Officer Assigned as back-up on Traffic Stop 3,032 2,673 2,651 911 Calls Received 29,173 29,391 30,376 Non 911 Calls Received 77,807 72,520 75,788 Violations Investigated by Code Officers 5,636 1 7,050 6,129 * COVID-19 directly affected numbers for calls and traffic stops. 97 Fire Department Location & Hours of Operation: • Staff Squad 55 at 90% or more if possible. Administration, 201 N Ector Dr. • Continue to maintain overall response times less than 6 Mon -Fri, 8 a.m. — 5 p.m. minutes for 100% of emergency calls. • Continue officer development and succession planning. Fire Station 1 • Continue to upgrade technology in reporting systems, 201 E Ash Ln. —Temporary location @ 501 W Harwood Road paperless check -offs, scheduling, inspections, and pre- 24/7 fire plans. Fire Station 2 Fire Station 3 • Order and place in service a new ambulance and fire 1515 Westpark Way 202 S Main St. engine. 24/7 24/7 • Complete construction of new Fire Station #1. • Continue to monitor emergency deployment model and adjust as needed for new construction and development. Mission: To exceed the expectations of Euless citizens and . Continue to stay involved in community activities and visitors by providing professional and knowledgeable response public safety education. to emergency calls and protecting our community through life 0Complete transition to more electronic based plan safety and community support services. review and data storage. • Maintain ISO #1 Public Protection Classification. Accomplishments FY2020-21: Maintain emphasis on joint training with Police department on active threat related incidents. • Completed over 3,500 hrs. of EMS training. • Maintain/Improve working relationship with Police • Participated in over 250 hrs. of joint training with NEFDA. department through mutual training programs. • Completed 6,000 hrs. of company training. • Continued emphasis on cancer reduction and overall • Conducted 800 hrs. of live fire training. improved health and safety in the department. • Hosted multiple Tarrant County College classes in Euless. • Complete 100% of annual fire inspections by the Fire • Hired, trained, and equipped 4 new firefighters. Marshal's Office (FMO) personnel. • Participated in Federal, State, and Local USAR teams. • Continue to use the part-time fire inspector program to • Completed demolition/ Began construction at Fire assist with the increased demands of the FMO. Station #1. Issues / Trends: • Active in multiple regional COG working groups. 0 Prepare for growth / development / changing needs of • Coordinated NEFDA Swift Water Rescue Program. the City by analyzing and evaluating the potential • Assisted with City coordination of COVID-19 response. demand on the Fire department and resource • Active in Regional Response Preparedness (TCC FSTC deployment. Advisory board, multiple NEFDA committees, COG, TCC • Continue to monitor newest trends in patient care Recruit training coordinator, TCC swift water rescue through review and evaluation of medical protocols and program co -coordinator). in partnership with our Medical Control Physician. • Completed 2,500 inspections and corrected 4,457 • Increased training demands due to the required violations. certifications, for personnel and regional involvement, in • Conducted 24 fire investigations. NEFDA and Tarrant County. • Reviewed 218 sets of plans noting 801 items that did not • Remain flexible and creative in managing future COVID- meet code. 19 waves. • Issued 313 construction and operational permits. • Continue to educate and train fire personnel on COVID- • Participated in 43 public education/outreach events with 19 procedures and protocols. a total attendance of 1,854 people. • Continue increased demands on the Fire Marshal's Office • Logged 450 hours of fire prevention related training. due to increases in development and public education • Updated numerous processes to paperless/electronic related areas. formats. Objectives for FY2021-22: • Develop flexible hybrid methods to provide fire prevention and public outreach during COVID-19. • Complete 100% of annual fire inspections. • Adoption of the 2021 International Fire Code. • Look for methods and processes to reduce expenditures when possible while maintaining high level of services. 98 Fire Department Budget Appropriation General Fund 76% txpenditures ny uivision: EMS / Suppression 21% e Marshal / Education tion 2% 1% Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Expenditures FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Fire Marshal/Education $ 603,061 $ 672,220 $ 672,220 $ 657,949 $ (14,271) (2%) Fire Administration $ 583,931 $ 583,496 $ 583,496 $ 594,852 $ 11,356 2% EMS/Suppression $ 7,943,507 $ 9,544,521 $ 9,544,521 $ 10,594,964 $ 1,050,443 11 % Total -Fire $ 9,130,499 $ 10,800,237 $ 10,800,237 $11,847,765 $ 1,047,528 10% Division Services: Fire Marshal/Education -To maintain fire prevention, fire inspection, fire investigation, and fire education programs in the community. Administration — Responsible for the personnel management, budget, payroll, research and development, records management, public education, and oversight of the department. EMS/Suppression — To effectively deliver hazard emergency mitigation and emergency medical service to those who call within the response area. These services are delivered from three stations located strategically throughout the City for optimum response. Services are targeted to preserve life and protect property. Personnel by Division: Fire Marshal/Education Fire Administration EMS/Suppression Total Fire Department Services Levels: 220 4,805 Emergency Calls ■ In -City ■ Mutual Aid 282 5,899 4,891 FY 19/20 FY 20121 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 67.00 67.00 67.00 70.00 75.00 75.00 75.00 78.00 Fire Marshal Activities Fire / Bldg. Plans Received ■ DRC/Construction Meetings ■ Inspections FY2019 FY2020 FY2021 FY2019 FY2020 FY2021 99 Administrative Services Department Locations & Hours of Operation: Information Services 201 N Ector Dr. Mon -Fri, 8 a.m. — 7 p.m. On -call 24/7 Human Resources 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Facility Maintenance 1314 Royal Parkway Mon -Fri, 7:30 a.m. — 4:30 p.m. Library 201 N Ector Dr. Mon-Tues, 9 a.m. — 6 p.m.; Wed-Thurs, 9a.m. — 8 p.m.; Fri -Sat, 9 a.m. — 5 p.m.; Sun., 1 p.m. — 5 p.m. Mission: To maintain and improve the quality of living for residents and organizational efficiency by managing various activities of the City. Accomplishments FY2020-21: • Created additional technology offerings available to the public through the Library. • Launched a system that enabled remote work. • Continued the process of making all internal and public forms electronic. • Implemented an operations management system for the Information Services Department. • Introduced Microsoft Teams communications platform to select departments. • Continued to enhance our cybersecurity posture by offering annual end user training and enhanced filtering solutions for the City email system. • Renewed cyber security insurance policy adding additional coverage for2021-2022. • Continued to renew liability and property policies at a discounted rate based on performance. • Completed multiple ADA projects and accommodation requests. General Fund 93% • Retrained and completed 2021 Security Awareness Training (HB 3834) —100% (June 2021). • Hired/Onboarded 32 full-time, 70 part-time and 64 seasonal (PACS) employees during the fiscal year. • Completed Police Department's promotional testing for the Lieutenant position. • Completed remodel of the City library. • Began construction on new fire station #1. • Received federal and state grants and discounted services for the library for a savings of $38,500. • Reopened the renovated and reimagined Mary Lib Saleh Euless Public Library in December 2020 with many enhanced services and improvements. Objectives for FY2021-22: • Complete review and revamp of the City's policy manual (excluding Civil Service). Review and updatejob descriptions for all full-time and part-time positions City-wide. • Initiate a comprehensive compensation study for key positions to ensure that the City remains competitive in the metroplex. • Complete fire station construction. • Complete needs assessment for both fire station #2 and police & courts building. • Begin providing English as a Second Language and Adult High School Completion classes in partnership between the library, Tarrant Literacy Council, and Fort Worth ISD. • Develop the Library Create Space for hands-on creative classes and experiences. Issues / Trends: • Continued changes to legislation impacting the workforce. • Recruiting continues to be a challenge throughout the metroplex; trade positions have proven to be the most difficult to fill. • Increasing delay in delivery and availability of materials. • Ability to hire facility technicians at current pay rates difficult. • The library is exploring options to migrate to a new integrated library system (ILS) in the near future to replace the current system (Polaris). A new system will provide more features at a lower cost. Budget Appropriation 100 1% Library 2°% Information Services 2% Administrative Services Department Expenditures by Dlvlslon: Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Expenditures FY20 FY21 FY21 FY22 $ Diff % Diff. Information Services $ 713,250 $ 766,703 $ 766,703 $ 865,439 $ 98,736 13% Human Resources $ 390,024 $ 486,356 $ 486,356 $ 476,438 $ (9,918) (2%) Facility Maintenance $ 924,996 $ 1,059,391 $ 1,059,391 $ 1,102,522 $ 43,131 4% Libra $ 796,410 $ 818,665 $ 818,665 $ 924,473 $ 105,808 13% Total -Administrative Services $ 2,824,680 $ 3,131,115 $ 3,131,115 $ 3,368,872 $ 237,757 8% Division Services: Information Services — To provide timely and competent computer services to City departments. Provide in-house support for both software and hardware, and assist other departments in systems selection, implementation, and operation. Human Resources — Recruitment, hiring, orientation, compensation, benefit administration, safety and risk management, and communications. Ensures compliance with mandates established by the City of Euless, State of Texas, and United States governments. Facility Maintenance — To provide the citizens of Euless and City staff with safe and accessible facilities. To maintain the City's investment in facility structures both interior and exterior, building control equipment, interior environmental controls, security systems, and lighting control devices. Library — 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. Personnel by Division: FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted Information Services 1.00 1.00 1.00 1.00 Human Resources 3.50 3.50 3.50 3.50 Facilities Maintenance 4.00 4.00 4.00 4.00 Library 9.00 9.00 9.00 9.00 Total Administrative Services 17.50 17.50 17.50 17.50 Services Levels: Library Holdings Library Items Circulated 86 350 85 300 0 84 '0 250 ~ ~ _ 83 200 82 85.0 150 301.7 81 100 - 221.5 247.4 80 81.4 � 50 - 79 i110M - FY2019 FY2020 FY2021 FY2019 FY2020 FY2021 101 Planning & Development Department Location & Hours of Operation: Planning and Engineering Building 201 N Ector Dr. Mon -Fri, 8 a.m. — S p.m. Mission: Planning and Development is primarily responsible for facilitating the City's property development through the land use plan. The department reviews site plans for proposed projects, issues building permits, processes zoning variance requests, and continually assesses the City's land use plan for future development and redevelopment of the City. Accomplishments FY2020-21: • Reviewed, inspected and approved 136 Certificates of Occupancy for new businesses and businesses changing a portion of their operation. The Certificate of Occupancy is the bellwether of an active business environment, showing continued growth and re -investment in existing businesses by ownership. • Issued one hundred and forty-five new single-family residential permits during the fiscal year. The demand for new single-family housing remains strong. New families are moving to the City of Euless and creating lasting investments in their families through the purchase of real estate. • Reviewed and issued 1,604 permits of all types including commercial and residential mechanical, electrical, and plumbing permits. General Fund 98.4% • Permitted $41 million in new commercial valuation. • The Planning and Zoning Commission heard 61 cases within the fiscal year. Objectives for FY2021-22: • Begin analysis of the community for a more strategic approach to redevelopment opportunities in the City. As the City approaches buildout of undeveloped land, greater emphasis will need to be taken to understanding the policy, economic, and ordinance change requirements to continue to provide quality development in the City. • Increase the number of measurable metrics on economic development in the City. • Utilize the US Census 2020 reporting data to focus on changing population, housing and income demographics within the City, and formulate better policies based on better understanding of the public's needs. Issues / Trends: • Changing demographics of population ethnicity and income levels. • High demand for higher density housing. • Understanding the changing trends in retail environments as the population continues to react to a changing economy based on world events. Budget Appropriation i Services 3% Planning & Development 0.7% 102 Planning & Development Department Expenditures by Dlvlslon: Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Expenditures FY20 FY21 FY21 FY22 $ Diff % Diff. Planning & Development $ 313,189 $ 339,507 $ 339,507 $ 358,075 $ 18,568 5% Inspection Services $ 368,815 $ 388,075 $ 388,075 $ 417,283 $ 29,208 8% Total -Development $ 682,004 $ 727,582 $ 727,582 $ 775,358 $ 47,776 7% Division Services: Planning & Development —To guide the growth and redevelopment of the City, in a well -planned and sustainable manner, thereby enhancing the quality of life for residents while encouraging future economic development. 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 physical development; and to assist in the planning, preparation, maintenance, coordination, and enforcement of land development policies, regulations, and guidelines. Coordinate the activities of and prepare agendas, packets, and minutes for a variety of Boards and Commissions. Assist developers and citizens with applications for various development activities. Inspection Services — To evaluate, recommend, and enforce minimum standards to safeguard life or limb, health, property, and public welfare by regulating and controlling the design, construction, quality of materials used and occupancy, location, and maintenance of all buildings and structures within the City of Euless and certain equipment specifically regulated. To regulate thorough plan reviews and field inspections, the initial construction, subsequent remodeling, and occupancy of all buildings and structures within in the City of Euless. Personnel by Division: FY 19/20 FY 20/21 FY 20121 FY 21 /22 Actual Budgeted Estimated Budgeted Planning & Development 2.50 2.50 2.50 2.50 Inspection Services 4.00 4.00 4.00 4.00 Total Planning & Development 6.50 6.50 6.50 6.50 Services Levels: New Commerical Permits Inspections Issued 10,000 20 8,000 15 6,000 10 4,000 8,911 6,178 6,787 5 Ablow 3 2,000 FY2019 FY2020 FY2021 FY2019 FY2020 FY2021 103 Parks & Community Services Department Locations & Hours of Operation: Administration 1314 Royal Parkway Mon -Fri, 8 a.m. — 5 p.m. Parks Department 1997 S Pipeline Rd. Mon -Fri, 7 a.m. — 3:30 p.m. Simmons Center 508 Simmons Dr. Not currently available for rent Post-COVID: Available for rent, Fri -Sun, 9 a.m. —11 p.m. Euless Family Life Center 300 W Midway Dr. Mon-Thurs, 5:30 a.m. — 8 p.m.; Fri, 5:30 a.m. — 7 p.m.; Sat, 8 a.m. — 5 p.m.; Sun, 1 p.m.— 5 p.m. Senior Center Mon -Wed & Fri, 6:30 a.m. —4 p.m.; Thurs, 6:30 a.m. — 8 p.m. Natatorium Mon-Thurs 8 a.m. — 8 p.m.; Fri 8 a.m. — 5 p.m.; Sat, 10 a.m. — 2 p.m. Aquatics Center Seasonal Hours Splash Island 600 S Main St. Seasonal Hours General Fund 94.4% Mission: To provide quality parks and leisure activities for citizens and to provide direction, leadership, and support to the Parks and Leisure Services Board, Historical Preservation Committee, and the Economic Development Corporation by promoting the benefits of parks and recreation to the community through programming, planning, preservation, and professional staff development. Accomplishments FY2020-21: • Developed a part time training program. • Increased in -person special events. • Increased a variety of programs, including reinstating some pre-COVID programs. • Updated park amenities in various parks. Objectives for FY2021-22: • Objectively compare part-time wages and adjust starting pay appropriately. • Continue to establish online registration and processes to ensure ease of access for citizens. • Increase Senior Center activities. • Continue to replace and update aging park amenities. Issues / Trends: • Hiring enough part-time and full-time staff to accomplish all goals and objectives efficiently. Budget Appropriation Aquatics 0 Senior Center 0.5% Recreation Admin. 0.2% Jr.-ecreation 1.4% 104 Parks & Community Services Department Expenditures by Division: Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Expenditures FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Recreation $ 618,258 $ 632,079 $ 632,079 $ 718,119 $ 86,040 14% Parks $ 1,327,096 $ 1,401,776 $ 1,401,776 $ 1,565,462 $ 163,686 12% Aquatics $ 60,453 $ 156,025 $ 156,025 $ 156,025 $ - 0% Senior Center $ 181,969 $ 252,346 $ 252,346 $ 262,206 $ 9,860 4% Recreation Admin. $ 68,518 $ 76,609 $ 76,609 $ 82,189 $ 5,580 70X Total -Parks & Comm Srvcs $ 2,256,294 $ 2,518,835 $ 2,518,835 $ 2,784,001 $ 265,166 11% Division Services: Recreation - Encourages a healthy and positive lifestyle through exemplary fitness and recreational programs. Parks- Provides safe and aesthetically pleasing parks, amenities, and leisure opportunities thereby contributing to a wholesome lifestyle. Aquatics - Promotes recreation and leisure opportunities for citizens of all ages and skill levels and enhances the quality of life of the community. Senior Center - Furnishes a friendly environment for seniors to stimulate their minds, strengthen their bodies, and engage in community. Recreation Admin. - Provides direction, leadership, and support to the Parks and Leisure Services Board, Historical Preservation Committee, and the Economic Development Corporation. Promotes the benefits of parks and recreation to the community through programs, planning, preservation, and professional staff development. Personnel by Division: FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted Recreation 5.50 5.50 5.50 5.50 Parks 11.00 11.00 11.00 11.00 Senior Center 2.00 2.00 2.00 2.00 Recreation Administration 1.00 1.00 1.00 1.00 Total Community Services 19.50 19.50 19.50 19.50 Services Levels: Aquatics Attendance Senior Center Attendance Aquatics Center ■ Natatorium 60,000 60,000 50,000 10,470 50,000 40,000 40,000 ' 3,847 30,000 30,000 53,491 20,000 43,516 20,000 35,932 10,000 10,000 0 AL_ Od 14,033 9,955 FY2019 FY2020 FY2021 0 FY2019 FY2020 FY2021 105 Public Works Department Locations & Hours of Operation: Streets 1513 Westpark Way Mon -Fri, 8 a.m. — 5 p.m. On -call 24/7 Animal Control 1517 Westpark Way Mon, Tues, Thurs, Fri, 7 a.m. — 4 p.m. Wed, 7 a.m. — 6 p.m. Sat, 9 a.m. — 2 p.m. On -call 24/7 Engineering 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To improve the safety and quality of living for residents by managing the maintenance of streets, sidewalks, and the storm drainage system, and to compassionately and responsibly care for stray, abandoned, and surrendered animals through the Animal Services Department. Accomplishments FY2020-21: • Street maintenance program completed - 422,000 square feet of milling and overlay,-115,000 square yards of surface treatment, and replaced over 9,000 linear feet of curb, gutter, and driveway approaches on our City streets. • Continued ADA Transition Plan and making upgrades to ramps and sidewalks. General Fund 93.4% • Completed the design of all streets in our FY19 Street Reconstruction Project — Harwood Rd., S. Pipeline Rd., Cresthaven, Mills, and W. Pipeline. • Provided continuing education for staff. • Substantial work has been accomplished on Harwood Rd., and S. Pipeline. • Animal Shelter continued to provide quality services to our citizen with the assistance of our GAP volunteers. Objectives for FY2021-22: • Complete current construction work begun on Harwood Rd., S. Pipeline, Cresthaven, and Mills Dr. • Complete next IMS survey / inventory of all of City streets. • Continue with staff and GAP volunteers support to provide a quality service from the City's animal shelter. • Design and install the Opticom Light Signal Project. • Award contract for the reconstruction of S. Pipeline Rd. Issues / Trends: • A large percent of our street maintenance dollars are having to be spent on curb / gutter / driveway approaches, thus reducing the linear feet of actual roadway being maintained. • Possible continual increase in the price of petroleum -based products could impact our street maintenance program further. Budget Appropriation I Control 7% ineering 0.2% 106 Public Works Department Expenditures by Division: Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Expenditures FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Street Maintenance $ 2,187,795 $ 1,428,698 $ 1,428,698 $ 2,842,776 $ 1,414,078 99% Animal Control $ 302,758 $ 325,942 $ 325,942 $ 339,997 $ 14,055 4% City Engineer $ 71,247 $ 82,357 $ 82,357 $ 89,529 $ 7,172 9% Total - Public Works $ 2,561,800 $ 1,836,997 $ 1,836,997 $ 3,272,302 $ 1,435,305 78% Division Services: Street Maintenance — Maintains safe driving conditions and prolongs the material life of City streets through aggressive preventative maintenance. Performs curb, gutter, street, and sidewalk repairs; installation and replacement of street and traffic control signs; right- of-way maintenance; and drainage maintenance. Animal Control — Provides animal control services to protect the health, safety, and welfare of both people and animals efficiently and professionally. Enforces City ordinances and regulations concerning pets and other animals. Provides public outreach to citizens and businesses through public education, training in schools, and community organizations. City Engineer— Provides a safe and efficient street and thoroughfare network, which includes proper functioning of all traffic signals, signs, and installation of streetlights throughout the City. Inspects all Public Works construction within the City and reviews development plans and studies for regulation compliance, engineering design, safety, and health concerns. Conduct acquisition of properties, right-of-way, and easements and verifies legal documents. )ersonnel by Division: FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted Street Maintenance 11.50 11.50 11.50 11.50 Animal Control 3.00 3.00 3.00 3.00 City Engineer 1.00 1.00 1.00 1.00 Total Public Works 15.50 15.50 15.50 15.50 11 ADA TSA Infrastructure Plan Monitored 11 FY2021 Street Overlay Completed leted 107 Non -Departmental Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — S p.m. Mission: To define the costs in the budget that may not be specifically identifiable to any operational budget. Objectives for FY2021-22: • Provide funding for continued redevelopment, lump sum payments, equipment replacements, pavement assessment, community development programs, facility assessments and improvements, miscellaneous equipment, and one-time purchases. Issues / Trends: Accomplishments FY2020-21: Balancing rising cost of infrastructure and equipment • Provided funding for lump sum payments, FEMA matching funds for COVID-19, and additional contingency funds for purchases with available funds. responding to the pandemic. • Provided funding for one-time capital purchases. General Fund 82.1% Budget Appropriation tal Yo Legal Fees 0.4% terment 0.0% 108 Non -Departmental Expenditures by Division: Proposed FY21 Budget to General Fund Actual Budget Estimated Budget FY22 Proposed Expenditures FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Legal Services $ 179,154 $ 175,000 $ 175,000 $ 175,000 $ - 0% Non -Departmental $ 4,787,885 $ 4,327,793 $ 4,418,271 $ 4,288,341 $ (39,452) (1 %) Betterment $ - $ 4,600 $ 4,600 $ 4,600 $ - 0% Total - Non -Depart. $ 4,967,039 $ 4,507,393 $ 4,597,871 $ 4,467,941 $ (39,452) (1%) Capital / One -Time $ 3,147,039 $ 3,399,397 $ 5,036,295 $ 4,423,783 $ 1,024,386 30% Division Services: Non -Departmental— This 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, tax appraisal, and collection services; 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. Personnel by Division: None Assigned Services Levels: Property Tax Base N 5,400 5,300 5,200 5,100 5,000 4,900 4,800 4,936 4,700 FY2020 FY2021 FY2022 City Utility Consumption 180,000 160,000 140,000 120,000 100,000 80,000 60,000 40,000 20,000 2018 2019 2020 ■ Electric Thousand kWh ❑ Gas CCF ■ Water Thousand Gallons 109 H E C I T Y 0 EULESS Enterprise Funds J4. vip ' 1 1 immi ACTUAL BUDGET ESTIMATED BUDGET ENTERPRISE FUND SUMMARY FY2019-20 FY2020-21 FY2020-21 FY2021-22 BEGINNING FUND BALANCE $ 10,876,673 $ 10,817,122 $ 10,817,122 $ 11,050,218 REVENUES Property Tax $ $ $ $ - Gross Receipts Tax $ $ $ $ - General Sales Tax $ $ $ $ - Selective Sales Tax $ $ $ $ - Fines/Fees/Penalties $ 104,861 $ 237,500 $ 232,000 $ 237,500 License & Permits $ - $ - $ - $ - Interest Income $ 158,094 $ 50,500 $ 49,418 $ 25,216 Intergovernmental Revenue $ - $ - $ - $ - Charges for Service $ 31,606,425 $ 32,974,571 $ 32,984,607 $ 33,801,019 Miscellaneous/Rental Income $ 6,993 $ 266,904 $ 266,904 $ 233,153 Other Financing Sources $ - $ - $ - $ ' Revenues before Transfers $ 31,876,373 $ 33,529,475 $ 33,532,929 $ 34,296,888 Transfer from other Funds $ 2,301,979 $ 1,926,590 $ 1,901,007 $ 2,902,685 TOTAL REVENUES $ 34,178,352 $ 35,456,065 $ 35,433,936 $ 37,199,573 TOTAL RESOURCES $ 45,055,025 $ 46,273,187 $ 46,251,058 $ 48,249,791 EXPENDITURES Personal Services $ 8,381,931 $ 9,066,813 $ 9,066,813 $ 9,362,501 Professional/Technical Services $ 2,234,716 $ 2,356,074 $ 2,351,474 $ 2,515,829 Contractual Services $ 267,836 $ 405,195 $ 343,195 $ 408,815 Utilities $ 14,799,521 $ 14,524,461 $ 14,519,461 $ 14,612,474 Maintenance $ 429,707 $ 511,146 $ 511,146 $ 522,990 Other Services/Contingencies $ 31,222 $ 92,470 $ 92,470 $ 92,500 Insurance $ 24,072 $ 58,000 $ 58,000 $ 44,000 General & Administrative $ 92,481 $ 209,925 $ 203,225 $ 213,825 Rebates/Incentives $ - $ - $ - $ - Supplies $ 1,284,061 $ 1,683,551 $ 1,681,851 $ 1,774,288 Capital / One -Time $ 171,111 $ 318,444 $ 128,400 $ 474,846 Debt Service/Bank Charges $ 6,620 $ 6,000 $ 6,000 $ 9,600 Expenditures before Transfers $ 27,723,278 $ 29,232,079 $ 28,962,035 $ 30,031,668 Transfers to Other Funds $ 6,514,625 $ 6,238,805 $ 6,238,805 $ 8,316,394 TOTAL EXPENDITURES $ 34,237,903 $ 35,470,884 $ 35,200,840 $ 38,348,062 ENDING FUND BALANCE $ 10,817,122 $ 10,802,303 $ 11,050,218 $ 9,901,729 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. FY2022 includes a planned reduction in fund balance for the use of excess reserves for one-time needs. `sm Water & Wastewater Revenues FY2021-2022 Sanitatior 1% Wastewater 36% Recycling 2% Other (1) 2% Penalties Reclaimed Water 1% 3% later 55% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Proposed FY21 Budget to Water & Wastewater Actual Budget Estimated Budget FY22 Proposed Revenues FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Interest Income(l) $ 147,393 $ 40,000 $ 40,000 $ 20,000 $ (20,000) (50%) Sanitation $ 250,802 $ 250,000 $ 250,000 $ 250,000 $ - 0% Water Service $ 14,960,883 $ 14,791,913 $ 14,791,913 $ 15,228,659 $ 436,746 3% Wastewater Service $ 10,180,945 $ 10,217,525 $ 10,217,525 $ 10,176,428 $ (41,097) (0%) Reclaimed Water Service $ 726,069 $ 599,361 $ 599,361 $ 824,282 $ 224,921 38% New Meters(l) $ 35,863 $ 30,000 $ 30,000 $ 30,000 $ - 0% Reconnect Fees(1) $ 130,140 $ 135,000 $ 135,000 $ 135,000 $ - 0% Inspection Fees(1) $ 115,137 $ 150,000 $ 150,000 $ 150,000 $ - 0% Miscellaneous(l) $ 38,751 $ 171,484 $ 171,484 $ 171,484 $ - 0% Penalties $ 101,421 $ 230,000 $ 230,000 $ 230,000 $ - 0% Initiations/Transfer Fees(1) $ 27,555 $ 30,000 $ 30,000 $ 30,000 $ - 0% Recycling Fees $ 440,854 $ 434,232 $ 434,232 $ 479,429 $ 45,197 10% Use of Rate Stabilization $ 277,295 $ 262,742 $ 262,742 $ 287,523 $ 24,781 9% Rate Stabilization Rebate $ (277,295) $ (262,742) $ (262,742) $ (287,523) $ (24,781) 9% TOTAL REVENUES $ 27,155,813 $ 27,079,515 $ 27,079,515 $ 27,725,282 $ 645,767 2% Use of Reserves $ - $ 198,944 $ - $ 1,906,343 $ 1,707,399 858% TOTAL RESOURCES $ 27,155,813 $ 27,278,459 $ 27,079,515 $ 29,631,625 $ 2,353,166 9% The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 113 WATER & WASTEWATER ]FUND ]FY22 REVENUE ASSUMPTIONS REVENUE SOURCE ASStJ1VIPTIONS Interest Income Projected to decrease based on market outlook and investable balances. Sanitation Services Projected to remain flat from FY21 budget. Water Service Consumption is estimated to increase slightly with FY21 year- end projections based on expected growth. Rates remains unchanged for FY22. Wastewater Service Anticipated treatment volume is estimated remain very close to FY21 budgeted volume. Rate remains unchanged for FY22. Reclaimed Water Service Revenue projections are based on anticipated expansion of service area. Rates per tier are based on 85% of the potable water rate per tier. Sale of New Meters Projected to remain flat with FY21 budget. Reconnect Fees Projected to remain flat with FY21 budget. Inspection Fees Projected to remain flat with FY21 budget. Miscellaneous Projected to remain flat with FY21 budget. Penalties Projected to remain flat with FY21 budget. Initiation & Transfer Fees Projected to remain flat with FY21 budget. Recycling Fees Increase anticipated from growth in customer base as compared with prior year estimates and scheduled rate increase. ME Water & Wastewater Expenditures FY2021-2022 Non -Depart. 33% Capital / One -Time 6% GIS 2% Finance 2% Public Works 2% Wastewater Treatment 18% Water Distribution 5% Water Production 32% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Proposed FY21 Budget to Water & Wastewater Actual Budget Estimated Budget FY22 Proposed Expenditures FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Water Office $ 470,046 $ 491,112 $ 491,112 $ 497,745 $ 6,633 1% Total -Finance $ 470,046 $ 491,112 $ 491,112 $ 497,745 $ 6,633 1% City Engineer $ 336,469 $ 384,473 $ 384,473 $ 367,117 $ (17,356) (5%) Water Production $ 9,274,936 $ 9,127,526 $ 9,127,526 $ 9,444,589 $ 317,063 3% Water Distribution $ 1,281,016 $ 1,243,627 $ 1,243,627 $ 1,552,298 $ 308,671 25% Wastewater Treatment $ 5,746,429 $ 5,358,080 $ 5,358,080 $ 5,239,127 $ (118,953) (2%) Meter Services $ 67,694 $ 72,053 $ 72,053 $ 72,695 $ 642 1% Total -Public Works $ 16,706,544 $ 16,185,759 $ 16,185,759 $ 16,675,826 $ 490,067 3% Recycling $ 25,074 $ 40,100 $ 40,100 $ 40,100 $ - 0% GIS/Information Services $ 650,672 $ 676,464 $ 676,464 $ 703,036 $ 26,572 4% Legal Services $ 112,886 $ 85,000 $ 85,000 $ 85,000 $ - 0% Non -Departmental $ 8,978,900 $ 9,509,223 $ 9,509,223 $ 9,714,209 $ 204,986 2% Total -Non Departmental $ 9,767,532 $ 10,310,787 $ 10,310,787 $ 10,542,345 $ 231,558 2% Total Operating Expenses $ 26,944,122 $ 26,987,658 $ 26,987,658 $ 27,715,916 $ 728,258 3% Capital / One -Time $ 11,868 $ 198,944 $ 8,900 $ 1,906,343 $ 1,707,399 858% Total Expenses $ 26,955,990 $ 27,186,602 $ 26,996,558 $ 29,622,259 $ 2,435,657 9% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the expected increases and decreases in costs within the past year. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 115 Finance Department Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To provide all customers the best service possible for prompt administration of their utility accounts. Accomplishments FY2020-21: • Generated 9,169 work orders including consumption verification, customer turn-ons/offs, meter/transponder change out, and other service related orders. • Provided detailed consumption data to the 1,859 customers enrolled in the customer service portal. • Continued protocols for staff and customers for COVID-19. • Re-established Council directive to phase back in late fees and cuts off for COVID-19 and winter storm Uri. Water / Wastewater Fund 98% Objectives for FY2021-22: • Continue focus on quality customer service. • Continue to better assist customers and increase efficiency of system through customer portal. • Continue to protect master file data. Issues / Trends: • Continued cyber security and data threats. Budget Appropriation Water Office 2% 116 Finance Department Expenditures by Division: Proposed FY21 Budget to Water & Wastewater Actual Budget Estimated Budget FY22 Proposed Expenditures FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Water Office $ 470,046 $ 491,112 $ 491,112 $ 497,745 $ 6,633 1 % Total -Finance $ 470,046 $ 491,112 $ 491,112 $ 497,745 $ 6,633 1% Division Services: Water Office — To perform in a way that will protect the assets of the City and its citizens. Constantly seek ways to raise the level and quality of customer service provided through continuous monitoring and training. The services provided include but are not limited to: establishing new accounts, reading/rereading meters, auditing/monitoring water consumption, billing, answering customer inquiries, generating and completing work orders for the Water Department and Public Works Department, posting and depositing customer payments, processing delinquent accounts, receipting, and posting financial activity for other City departments. Personnel by Division: FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted Water Office 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 Services Levels: 14,000 12,000 10,000 8,000 6,000 4,000 2,000 FY2019 Work Orders FY2020 FY2021 Water Accounts 15,000 14,900 14,800 14,700 14,947 14,838 14,600 #14,676 14,500 =Now= FY2020 FY2021 FY2022 *As of October 1 of each year. Ifin Public Works Department Locations & Hours of Operation: Engineering & Meter Reading 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Water Production, Distribution, Wastewater Treatment 1513 Westpark Way Mon -Fri, 8 a.m. — 5 p.m. On -call 24/7 Water & Traffic 1513 Westpark Way Mon -Fri, 6:30a.m. — 3:30 p.m. Post-COVID: Mon -Fri, 7 a.m. — 4 p.m. On -call 24/7 Wastewater Treatment 1513 Westpark Way Mon -Fri, 6 a.m. — 3 p.m. Post-COVID: Mon -Fri, 7 a.m. — 4 p.m. On -call 24/7 Mission: To provide a high level of customer satisfaction by providing a reliable, safe drinking water supply, water for fire protection, and reliable sewer service for our essential daily needs. Accomplishments FY2020-21: • Completed and distributed the annual Consumer Confidence Report. • Managed the City's reclaimed water system. • Continued the water valve maintenance program. Water / Wastewater Fund 43.7% • Completed the 46th Year CDBG. • Completed El Camino Real sewer line replacement project. • Substantially completed the reconstruction of the Far North & Fuller well projects. • Continued to reduce City sewer blockages by staff's maintenance efforts. • Responded to water and sewer emergencies in a timely fashion. • Completed 2020 Sanitary Sewer line project. Objectives for FY2021-22: • Complete well projects at Fuller and Far North and distribute water from wells. • Complete the Alexander / Dickey water line project. • Begin the design for the replacement of the City's third well at the 2Mil site. • Manage the City's reclaimed water system and provide quality service to citizens that use this product. • Continue valve maintenance program. • Continue sewer system maintenance program. • Improve tracking and documentation of water and sewer routine maintenance. • Cross -train and develop new staff. Issues / Trends: • Cost of repair materials is increasing due to supply chain issues which has impacted the operations budget. Budget Appropriation W Production ®W Distribution 31.9% 5.2% WW Treatment 17.7 % Engineer—/ L Meter Services 1.2% 0.2% 118 Public Works Department Expenditures by Division: P roposed FY21 Budget to Wate r& Wastewater Actual Budget Estimated Budget FY22 Proposed Expenditures FY 20 FY 21 FY 21 FY 22 $ Diff % DifF. City Engineer $ 336,469 $ 384,473 $ 384,473 $ 367,117 $ (17,356) (5%) Water Production $ 9,274,936 $ 9,127,526 $ 9,127,526 $ 9,444,589 $ 317,063 3% Water Distribution $ 1,281,016 $ 1,243,627 $ 1,243,627 $ 1,552,298 $ 308,671 25% Wastewater Treatment $ 5,746,429 $ 5,358,080 $ 5,358,080 $ 5,239,127 $ (118,953) (2%) Meter Services $ 67,694 $ 72,053 $ 72,053 $ 72,695 $ 642 1 % Total -Public Works $ 16,706,544 $ 16,185,759 $ 16,185,759 $ 16,675,826 $ 490,067 3% Division Services: Engineering — Responsible for the design and construction of a safe water distribution system, an environmentally safe wastewater collection system, an adequate storm drainage system, and management of the floodplains. This division inspects all Public Works construction within the City and reviews development plans and studies for regulation compliance, engineering design, safety, and health concerns. Conducts acquisition of properties, right-of-way and easements, and verifies legal documents. Water Production — Provides safe drinking water to water customers. Primary functions include water production, valve exercising, treatment of production well water, flushing, water quality sampling, and backflow prevention. Water Distribution —Maintains water mains, valves, hydrants, and service taps. Maintains the water distribution system for maximum delivery of water for consumption and fire protection. Primary functions include water main repairs, continue system maintenance, valve exercising, meter reading, meter replacement, flushing and assist the water office. Wastewater Treatment— Maintains wastewater mains, manholes, and cleanouts. Works to reduce and prevent inflow and infiltration. Responds quickly and courteously to all known wastewater problems. Meter Services — Performs meter change -outs, performs meter box maintenance and installations, and assists other departments. Personnel by Division: FY 19f20 FY20f21 FY 2021 FY 21n2 ACTUAL BUDGETED ESTIMATED BUDGETED Water& Sewer Engineering 3.00 3.00 3.00 3.00 Water Production 5,75 5.75 5.75 5.75 Water Distribution 7.25 7.25 7.25 8.25 Wastewater Trealment 0.00 0.00 0.00 5.00 Meter Services 1.00 1.00 1.00 1.00 Total Public Works 25.00 2&00 25.00 26.00 Service Levels: Water Leaks Repaired New Meters Set 80 250 60 200 150 40 73 100 225 181 20 150 50 0 - FY2019 FY2020 FY2021 FY2019 FY2020 FY2021 119 H E C I T Y 0 EULESS 120 Non -Departmental Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Objectives for FY2021-22: • Provide funding for infrastructure improvements. • Provide funding for a new gate control system for facility. Mission: To define the costs in the budget that may not be Issues / Trends: specifically identifiable to any operational budget. • Balancing rising cost of infrastructure and equipment purchases with available funds. Accomplishments FY2020-21: Identifying resources to cash flow capital purchases. • Completed several infrastructure improvements. • Completed fire hydrant painting project. Water / Wastewater Fund 58.0% Expenditures by Division: Budget Appropriation i-Departmental 32.8% GIS 2.4% apital 6.4% -- --- necyciing 0.3% 0.1% Proposed FY21 Budget to Water & Wastewater Actual Budget Estimated Budget FY22 Proposed Expenditures FY20 FY21 FY21 FY22 $ Diff % Diff. Recycling $ 25,074 $ 40,100 $ 40,100 $ 40,100 $ - 0% GIS/Information Services $ 650,672 $ 676,464 $ 676,464 $ 703,036 $ 26,572 4% Legal Services $ 112,886 $ 85,000 $ 85,000 $ 85,000 $ - 0% Non -Departmental $ 8,978,900 $ 9,509,223 $ 9,509,223 $ 9,714,209 $ 204,986 2% Total -Non Departmental $ 9,767,532 $ 10,310,787 $ 10,310,787 $ 10,542,345 $ 231,558 2% Capital / One -Time $ 11,868 $ 198,944 $ 8,900 $ 1,906,343 $ 1,707,399 858% Division Services: Non -Departmental— Generally, this 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. Other activities include recycling expenses, Geographic Information Systems (GIS)/Information Services expenses, and legal service expenses. These types of expenditures affect all budgets and are generally not prorated. All one- time appropriations are accounted for in the department in order to maintain stable department budgets from year to year. Personnel by Division: FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted Information Services 4.00 4.00 4.00 4.00 W&S Non -Dept. 10.00 9.50 9.50 10.00 Total Non -departmental 14.00 13.50 13.50 14.00 `NI Service Center Fund Location & Hours of Operation: 1314 Royal Parkway Mon -Fri, 7 a.m. — 4 p.m. Mission: To maintain and protect the City's investment in equipment; provide exemplary and timely internal customer service to each City department; to be flexible in finding acceptable solutions for the needs of our customers; to continuously strive to improve our service and communications in order to meet our customers' expectations; and to treat every customer's request for service as an opportunity to provide professional and courteous service. Accomplishments FY2020-21: • Upgraded shop scanner and diagnostic equipment. • Reclassified fleet secretary to fleet & facility administrative secretary. • Added enhanced camera security system to shop and parking lot as well as refueling site. Objectives for FY2021-22: • Update ASE certifications for all fleet technicians. • Parts inventory review and cleanup of low usage stock. Issues / Trends: • Begin looking at new fleet maintenance software systems for the future. • Review current fleet technician pay scale to be more in line with other fleet shops. • Increased delays in getting replacement parts. • Vehicles waiting for warranty repairs due to parts delays. Budget Appropriation Operating 57.8% 1.5% Personnel 40.7% 122 Service Center Fund rums _Iunnnai y. Proposed FY21 Budget to Enterprise Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Service Center Fund: Revenues $ 1,181,722 $ 1,212,265 $ 1,212,265 $ 1,215,711 $ 3,446 0% Operating Expenses $ 1,181,722 $ 1,212,265 $ 1,212,265 $ 1,214,657 $ 2,392 0% Use of Reserves $ - $ 27,500 $ 27,500 $ 12,291 $ (15,209) (55%) Capital / One -Time $ - $ 27,500 $ 27,500 $ 12,291 $ (15,209) (55%) Services: Service Center- The Service Center Fund is used to account for the maintenance of the City's motor vehicles. Fleet Operations provides professional fleet services to departments including but not limited to vehicle and equipment information, training for City personnel on equipment safety, correct operational procedures, and coordinate vehicle damage claims for all City departments. Personnel by Division: Service Center Fund Services Levels: FY 19/20 FY 20/21 FY 20121 FY 21 /22 Actual Budgeted Estimated Budgeted 5.00 5.00 5.00 5.00 NCTCOG (North Central Texas Council of Governments) 11 Clean Fleet Gold Award ASE Blue Seal of Excellence 123 Drainage /Storm Water Utility Fund Location & Hours of Operation: 1513 Westpark Way Mon -Fri, 8 a.m. — 5 p.m. On -call 24/7 Mission: To prevent street flooding and protect life and property through the maintenance of drainage facilities. Accomplishments FY2020-21: • City continued to maintain streams and channels. Approximately 31,000 linear feet of channel maintenance was addressed this past year. • Several major construction projects were completed on sections of Hurricane Creek. • Staff continued to work with TCEQ in an attempt to obtain the City's MS4 permit. • Staff inspected all City new construction sites for compliance with storm water pollution prevention measures. TranSfe 5% Capital 5% Objectives for FY2021-22: • Obtain the City's MS4 permit from TCEQ. • Continue to use City resources to maintain the streams and channels that are the responsibility of the City. • Design and construct, in partnership with the GCISD, the Bear Creek Elementary School Channel Improvements Project. • Continue to inspect all new construction sites for compliance with storm water pollution requirements. • Increase monthly residential rate by 25C, with like increase to commercial accounts, to fund services. Issues / Trends: • Continued development of native areas within the City has increased the opportunity for erosion of City's streams and channels. The cost to maintain will continue to increase. Budget Appropriation rsonnel 74% `Pz1 Drainage / Storm Water Utility Fund Fund Summary: Proposed FY21 Budget to Enterprise Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Drainage Utility System: Revenues $ 835,539 $ 837,200 $ 840,636 $ 923,966 $ 86,766 10% Operating Expenses $ 748,303 $ 834,563 $ 834,563 $ 865,556 $ 30,993 4% Use of Reserves $ - $ 100,000 $ 93,927 $ 65,121 $ (34,879) (35%) Capital I One -Time $ 50,000 $ 100,000 $ 100,000 $ 65,121 $ (34,879) (35%) Drainage/Storm Water Utility Fund- Used to accountforthe acquisition, operation, and maintenance of the City's municipal drainage utility system. Personnel by Division: Drainage Utility Fund FY 19/20 FY 20/21 FY 20/21 FY 21/22 Actual Budgeted Estimated Budgeted 8.00 8.00 8.00 8.00 Linear Feet of Channel Linear Feet of Storm Sewer Maintenance Maintenance 35,000 20,000 30,000 -4 25,000 � 15,000 20,000 - ta 15,000 31,486 10,000 15,535 10,000 5,000 5,000 1 10,619 13,045 8,751 3, 38 MEN FY2019 FY2020 FY2021 FY2019 FY2020 FY2021 125 Recreation Class Fund Locations & Hours of Operation: Administration 1314 Royal Parkway Mon -Fri, 8 a.m. — 5 p.m. Euless Family Life Center 300 W Midway Dr. Mon-Thurs, 5:30 a.m. — 8 p.m.; Fri, 5:30 a.m. — 7 p.m.; Sat, 8 a.m. — 5 p.m.; Sun, 1 p.m. — 5 p.m. Simmons Center 508 Simmons Dr. Not currently available for rent Post-COVID: Available for rent Fri — Sun, 8 a.m. — 11 p.m. Mission: To provide and encourage a healthy atmosphere for the overall well-being of the community through progressive fitness and recreational programs. Accomplishments FY2020-21: • Hosted a successful Summer Camp. • Continued reinstating programs offered prior to COVID. • Replaced ellipticals and recumbent bikes in fitness center. • Started hosting in -person special events. Objectives for FY2021-22: • Fulfill staffing needs among labor shortage. • Objectively compare part-time wages and adjust to starting pay. • Find new ways to encourage the community to get involved. • Continue to build on new programs both virtual and in person to stay consistent with new progressive classes. Issues / Trends: • Staffing each facility as needed. • In -person community involvement for programs and special events. Budget Appropriation Operating 50% Transfers 11% Personnel 39% 126 Recreation Class Fund Fund Summary: Proposed FY21 Budget to Enterprise Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Recreation Classes: Revenues $ 222,834 $ 787,027 $ 787,027 $ 783,027 $ (4,000) (1 %) Operating Expenses $ 536,556 $ 697,935 $ 697,935 $ 715,036 $ 17,101 2% Use of Reserves $ 313,722 $ - $ - $ - $ - 0% Capital / One -Time $ - $ - $ - $ - $ - 0% Services: Recreation Class Fund —To account for the operation of recreational programs, activities, and special events offered to Euless citizens and other groups on a fee basis. Personnel by Division: None Assigned Services Levels: 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 FY2019 Memberships 3,244 FY2020 FY2021 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0 FY2019 Class Registrations FY2020 FY2021 `PM H E C I T Y 0 EULESS 128 Arbor Daze Fund Location & Hours of Operation: Special Event — Location and Times — See City Website Mission: To promote the planting of trees and teach families the importance of trees in a community. To continue Euless' commitment to the Tree City USA and the National Arbor Day Foundation programs through planting, preserving, and educating. To provide a community event that benefits citizens, local businesses, and community organizations by providing an opportunity to feature entertainment, products, and services to the festival attendees. runs summary: Accomplishments FY2020-21: • Received Tree City USA again despite cancellation of Arbor Daze event. • Prepared trees to distribute at other events. Objectives for FY2021-22: • Ensure City meets expectation for Tree City USA. • Host first Arbor Daze in person since 2019. Issues / Trends: • Rising cost of equipment and services. • Safely hosting a large gathering. Proposed FY21 Budget to Enterprise Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Arbor Daze: Revenues $ 4,283 $ 25,583 $ 18 $ 25,689 $ 106 0% Operating Expenses $ 4,230 $ 80,000 $ - $ 80,000 $ - 0% Use of Reserves $ - $ 54,417 $ - $ 54,311 $ (106) (0%) Capital / One -Time $ - $ - $ - $ - $ - 0% Services: Arbor Daze —To account for expenses related to the annual festival, funded by sponsorships and booth rentals. Personnel by Division: None Assigned Services Levels: 11 Tree City USA 129 Texas Star Golf Course Fund Location & Hours of Operation: 1400 Texas Star Parkway Daily - Times vary by season — See City website Mission: To ensure a quality experience to all visitors to Texas Star Golf Course, Conference Centre, and / or Raven's Grille. Accomplishments FY2020-21: • Listed in the Top 100golfcourses.com, Texas golf course. • Listed in Golfweek's Best 2021: Best Courses You Can Play in Texas. • Ranked in the top 18 of "The Best Texas Golf Courses" by texasgolf.com. • Conference Center bookings slowly increased throughout the year. • Raven's Grille returned to inside dining and offered curbside to provide guests with services that accommodated their comfort level throughout the pandemic. Objectives for FY2021-22: • Provide guests a safe and quality environment for play on the course through consistent and exceptional conditions during all seasons. • Provide safe and pleasurable dining experience for patrons of the Raven's Grille and Conference Centre while maintaining the desired cost of goods. • Increase visibility through updated marketing tools and social media for the Golf Course and Conference Centre. Issues / Trends: • Fewer candidates for part-time and full-time staff positions. • Inventory delays and substitutions of items for all areas of the facility and continued increase in operational supplies, utilities, and labor costs. • Continuing to maintain a safe and sanitized environment for staff and guests. • Competition in the local golf market continues to increase demand for golf rounds. • Stagnated soft goods and club sales in the Golf Shop due to discount stores and online sales. Budget Appropriation Operating 34% 15% Personnel 51% 130 Texas Star Golf Course Fund rune Summary: Proposed FY21 Budget to Enterprise Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Texas Star Golf Course: Revenues $ 4,072,699 $ 4,629,475 $ 4,629,475 $ 5,463,868 $ 834,393 18% Operating Expenses $ 4,038,293 $ 4,606,455 $ 4,606,455 $ 4,515,970 $ (90,485) (2%) Use of Reserves $ - $ - $ - $ 25,373 $ 25,373 0% Capital / One -Time $ - $ - $ - $ 25,373 $ 25,373 0% Services: Non -Departmental —This division administers activities and funds for various charges that are not defined or not directly related to any specific division of the golf course operation, such as electrical costs and insurance. The costs of providing general management to the operation is also a cost of this division. Course Maintenance —To maintain the golf course at the highest possible standards. To provide the best possible golfing experience in the area. To bring recognition to the City of Euless via Texas Star Golf Course. Pro Shop — Look for opportunities to market Texas Star locally and encourage local businesses to advertise with us. Draw local, State, and National Golf Programs to Texas Star as their host location for events. Provide favorable first impression opportunities in the Pro Shop for all guests and members. Increase golf participation for juniors and women through programs and clinics. Offer patrons high quality golf equipment, Texas Star logo apparel, and skill clinics. Food & Beverage —To provide quality food and beverage service to Raven's Grille guests in a timely and professional manner. Provide quality food and beverage service to guests on the golf course. To enhance the overall Texas Star experience for all guests. Conference Centre - To provide a versatile, first-class conference venue that reflects the pride of Euless. To market a beautifully maintained facility that provides excellent service and professionalism while continuously striving to go beyond the expectations of guests. ersonnel by Division: FY 19/20 FY 20121 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted Golf Non -Departmental 0.75 0.75 0.75 0.75 Golf Course Maintenance 4.00 4.00 4.00 4.00 Golf Prop Shop 2.50 2.50 2.50 2.50 Golf Food & Beverage 3.00 3.00 3.00 3.00 Gold Conference Center 1.50 1.50 1.50 1.50 TOTAL GOLF COURSE FUND 11.75 11.75 11.75 11.75 Services Levels: Total Paid Rounds 40,000 30,000 fW 20,000 32,016 10,000 MM10 42,429 30,860 - _"M FY2019 FY2020 I FY2021 131 250 200 150 100 50 Average Monthly Memberships FY2019 FY2020 FY2021 ■ Individual ■ Corporate The Parks at Texas Star Fund (PATS) Location & Hours of Operation: Parks at Texas Star North 1375 W Euless Blvd. Seasonal Hours Parks at Texas Star South 1501 S Pipeline Rd. Seasonal Hours Mission: To provide and promote recreation and leisure opportunities that enhance the quality of life in the community; to provide a safe and aesthetically pleasing athletic complex for the citizens in the most cost efficient manner possible; to satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle by providing opportunities for participation in youth sports at all skill levels; to provide quality youth baseball programs to players from around the metroplex, state, and country; to provide an outstanding baseball and softball complex for patrons. Accomplishments FY2020-21: • Completed total renovation of PATS North, including four fields, office and concession area. • Successfully executed baseball and softball leagues and tournaments with only one operational park. Objectives for FY2021-22: • Continue to work with outside entities to increase overall participation in youth sports offered at the Parks at Texas Star. • Complete Champion Wall on additional field. • Construct perimeter fencing around soccer fields to enclose west side of complex. Issues / Trends: • Staffing shortages for concession operation. Budget Appropriation Operating 46.2% Transfers 20.9% sonnel 7.3% 132 The Parks at Texas Star Fund (PATS) rums _Iunnnai y. Proposed FY21 Budget to Enterprise Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Parks at Texas Star: Revenues $ 705,464 $ 885,000 $ 885,000 $ 1,062,030 $ 177,030 20% Operating Expenses $ 670,187 $ 725,564 $ 725,564 $ 968,804 $ 243,240 34% Use of Reserves $ 17,345 $ - $ - $ 262,995 $ 262,995 0% Capital / One -Time $ 52,622 $ - $ - $ 262,995 $ 262,995 0% Services: Texas Star Sports Complex —The Texas Star Sports Complex Fund is used to account for the operations and maintenance of nine multi- purpose baseball / softball fields with onsite concessions, one large pavilion, two oversized BBQ grills, a playground, and picnic tables. Personnel by Division: Park @ Texas Star Services Levels: 2,500 2,000 1,500 1,000 500 PATS North Teams FY2019 FY2020 FY2021 FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted 1.50 ■ League ■ Tournament 1,200 1,000 800 600 400 200 1.50 1.50 PATS South Teams FY2019 FY2020 FY2021 1.50 ■ League ■ Tournament 133 H E C I T Y 0 EULESS 134 Special Revenue Funds 135 ACTUAL BUDGET ESTIMATED BUDGET SPECIAL REVENUE FUND SUMMARY FY2019-20 FY2020-21 FY2020-21 FY2021-22 BEGINNING FUND BALANCE $ 13,493,183 $ 11,956,208 $ 11,956,208 $ 19,875,541 REVENUES Property Tax $ 1,552,418 $ 1,921,971 $ 1,910,309 $ 2,173,515 Gross Receipts Tax $ 104,230 $ 105,000 $ 90,538 $ 90,600 General Sales Tax $ 8,634,725 $ 7,366,273 $ 8,966,111 $ 9,042,140 Selective Sales Tax $ 10,967,210 $ 7,890,246 $ 7,180,246 $ 11,498,715 Fines/Fees $ 1,131,441 $ 1,161,956 $ 1,153,078 $ 846,660 License/Permits $ - $ - $ - $ - Interest Income $ 180,282 $ 64,850 $ 28,403 $ 31,662 Intergovernmental Revenue $ 3,214,877 $ 50,995 $ 5,509,109 $ 5,257,933 Charges For Service $ - $ - $ - $ - Miscellaneous/Rental Income $ 70,861 $ 73,580 $ 73,580 $ 109,580 Other Financing Sources $ 2,095 $ - $ - $ - Revenues before Transfers $ 25,858,139 $ 18,634,871 $ 24,911,374 $ 29,050,805 Transfers from Other Funds $ 31,192 $ 13,066 $ 18,066 $ 1,980,237 TOTAL REVENUES $ 25,889,331 $ 18,647,937 $ 24,929,440 $ 31,031,042 TOTAL RESOURCES $ 39,382,514 $ 30,604,145 $ 36,885,648 $ 50,906,583 EXPENDITURES Personal Services $ 7,421,555 $ 4,835,370 $ 4,835,370 $ 5,251,761 Professional/Technical Services $ 190,346 $ 252,685 $ 252,685 $ 309,325 Contractual Services $ 102,439 $ 50,830 $ 50,83 $$ 75,830 Utilities $ 246,365 $ 288,000 $ 288,000 $ 288,000 Maintenance $ 61,021 $ 61,500 $ 61,500 $ 61,500 Other Services/Contingencies $ 9,715 $ 172,000 $ 188,603 $ 172,000 Insurance $ - $ - $ - $ - General & Administrative $ 20,916 $ 82,325 $ 82,325 $ 67,925 Rebates/Incentives $ 7,180,202 $ 5,400,145 $ 5,434,500 $ 7,751,762 Supplies $ 366,723 $ 405,119 $ 425,119 $ 452,906 Capital / One -Time $ 1,707,210 $ 1,555,842 $ 457,179 $ 2,308,930 Debt Service/Bank Charges $ 410,893 $ 408,960 $ 408,96 $$ 416,480 Expenditures before Transfers $ 17,717,385 $ 13,512,776 $ 12,485,071 $ 17,156,419 Transfer to Other Funds $ 9,708,921 $ 4,525,036 $ 4,525,036 $ 15,905,206 TOTAL EXPENDITURES $ 27,426,306 $ 18,037,812 $ 17,010,107 $ 33,061,625 ENDING FUND BALANCE $ 11,956,208 $ 12,566,333 $ 19,875,541 $ 17,844,958 The majority of the decrease in fund balance in FY2022 is a planned drawdown of excess reserves for capital and one- time purchases including the expenditure of American Rescue Plan Act of 2021 funds. 136 Hotel Occupancy Tax Fund Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To use Hotel/Motel occupancy tax revenue for the promotion of tourism and the convention and hotel industry within Euless. Accomplishments FY2020-21: • Funding was provided for Historical Preservation and Heritage Park Museum and events. • Funding supported Texas Star Conference Centre operations. runa summary: Objectives for FY2021-22: • Continue to design and implement creative ways to preserve the City's heritage and promote tourism while significant reductions in revenues. • Continue to offer first class conference facility for social and business events. • Complete Wayfinding signage project throughout City. Issues / Trends: • Increased number of area venues competing for events. • Expanding awareness of Heritage Museum and City's history. Budget Appropriation Conference Center 74 % Historic Preservation/Other 3% Rebates / Incentives 12% Capital 11% Proposed FY21 Budget to Special Revenue Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Hotel/Motel: Revenues $ 930,382 $ 532,338 $ 528,738 $ 583,140 $ 50,802 10% Operating Expenses $ 599,343 $ 524,174 $ 524,174 $ 579,211 $ 55,037 10% Use of Reserves $ - $ - $ - $ 75,000 $ 75,000 0% Capital / One -Time $ 263,960 $ - $ - $ 75,000 $ 75,000 0% Services: Hotel Occupancy Tax Fund — To preserve and promote awareness of local heritage and demonstrate how history defines current culture and provides a bridge between yesterday, today, and tomorrow. To provide a versatile, first-class conference venue that reflects the pride of Euless. Personnel by Division: None Assigned 137 Euless Development Corporation (EDC) Fund Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: The EDC %C Sales Tax Fund is used to account for %C sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. Accomplishments FY2020-21: • Repainted and restored various items at Heritage Park to extend preservation. • Added solar lighting to Glade Parks trail connect. • Replaced concrete on various trails throughout the park system. • Library received intergovernmental grants and discounted services for savings of $38,500. • Reopened the renovated and reimagined Mary Lib Saleh Euless Public Library in December 2020 with many enhanced services and improvements. • Facilitated major projects such as Urban Logistics, Westpark Professional Center, and continued development of Glade Parks. Objectives for FY2021-22: • Begin park renovation at Wilshire Park. • Continue to upgrade amenities at various parks for the citizens of Euless to utilize including field perimeter fencing at the Parks at Texas Star and repainting of slides at the aquatics park. • Begin providing English as a Second Language and Adult High School Completion classes in partnership between the library, Tarrant Literacy Council, and Fort Worth ISD. • Develop the Library Create Space for hands-on creative classes and experiences. Issues / Trends: • Hiring full and part time positions due to labor shortage. • The library is exploring options to migrate to a new integrated library system (ILS) in the near future to replace the current system (Polaris). A new system will provide more features at a lower cost. • Increase in development activity as pandemic recovery continues. Budget Appropriation Capital 13% Personnel 39% -ansfers 15% Rebates / Incentives 6% Operating 27% 138 Euless Development Corporation (EDC) Fund rune Summary: Proposed FY21 Budget to Special Revenue Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. EDC''Y20 Sales Tax: Revenues $ 5,620,617 $ 4,985,335 $ 5,862,737 $ 5,877,968 $ 892,633 18% Operating Expenses $ 3,587,231 $ 4,671,893 $ 4,706,248 $ 4,912,583 $ 240,690 5% Use of Reserves $ - $ 794,757 $ - $ 1,804,804 $ 1,010,047 127% Capital / One -Time $ 1,789,767 $ 794,757 $ 252,182 $ 1,804,804 $ 1,010,047 127% Services: Parks — To provide a safe and aesthetically pleasing park system for the citizens of Euless in the most cost effective manner possible. To satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle. To provide parks and leisure opportunities for all citizens. To provide a comprehensive parks system through the use of an updated Parks Master Plan. To identify and apply cost saving measures where feasible. To provide services necessary to upkeep, develop, and maintain all parks within the City. Library — 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 provider of other specialized resources such as small business assistance, young adult materials, and electronic resources. Economic Development— Encourage and facilitate activity that brings sales tax generating businesses to the community. Implement the best practices available to market Euless properties to the development community. Foster and promote Euless as a 'Business Friendly" City with a one -stop permitting shop while serving as a member of the Development Services Group. Provide assistance and recommend financial incentives for projects where such assistance is necessary to stimulate private investment. Promote Euless businesses for City purchases. Personnel by Division: FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted EDC - Parks 13.25 13.25 13.25 13.25 EDC - Library 10.00 10.00 10.00 10.00 EDC - Eco. Dev. 1.00 1.00 1.00 1.00 TOTAL EDC FUND 24.25 24.25 24.25 24.25 139 Crime Control and Prevention District (CCPD) Fund Location & Hours of Operation: 1102 W Euless Blvd. Admin. - Mon — Fri, 8 a.m. — 5 p.m. Police Service 24/7 Mission: 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. Accomplishments FY2020-21: • Maintained and improved officer training. • Continued a successful Citizens Police Academy program. • Hosted a successful Open House and participated in various community events such as: Coffee with a Cop, National Night Out, Halloween Trunk or Treat Celebration and 6 Stones Night of Hope where the department was able to interact and engage with the citizens of the community. • Reconfigured events and operations to continue engaging with the community and mitigating the COVID-19 pandemic health emergency. • Purchased new active shooter equipment for police officers and firefighters. • Continued to strengthen and cultivate relationships with local businesses and residential areas, as well as new developments. • Replaced handheld P25 radios and radio consolettes for Public Safety personnel. • Transferred funding of four officers to the General Fund. • Objectives for FY2021-22: • Develop new avenues for community involvement. • Maintain and improve officer training. • Maintain Citizens Police Academy program. • Continue to increase community outreach. • Continue to evaluate and purchase safety equipment for officers as needed. • Continue to advance business and residential partnerships. • Continue to respond to and mitigate the COVID-19 pandemic health emergency. • Returned funding of three officers from General Fund. Issues / Trends: • Cost of Equipment • Manpower Shortages • COVID-19 Pandemic • Video Management (data transfer and storage) • Supply Chain Shortages Budget Appropriation Capital Operating "0% rsonnel 73% 140 Crime Control and Prevention District (CCPD) Fund rums jummm y. Proposed FY21 Budget to Special Revenue Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. CCPD'/¢ Sales Tax: Revenues $ 2,771,485 $ 2,161,768 $ 2,872,624 $ 2,887,027 $ 725,259 34% Operating Expenses $ 2,537,559 $ 2,122,850 $ 2,122,850 $ 2,872,456 $ 749,606 35% Use of Reserves $ 212,337 $ 82,835 $ - $ 439,235 $ 356,400 430% Capital / One -Time $ 446,263 $ 82,835 $ 69,635 $ 439,235 $ 356,400 430% Services: CCPD Fund- The Crime Control and Prevention District (CCPD) %C Sales Tax Fund is used to account for M sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. Personnel by Division: FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted Crime Control Fund 19.00 15.00 15.00 18.00 `NI Car Rental Tax Fund Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction, and capital expenditures. Car rental taxes collected on Airport property are shared equally between the cities of Dallas, Fort Worth, and Euless. Accomplishments FY2020-21: • Provided funding for transfers to the General Fund to help maintain a stable tax rate for citizens. • Provided cash funding for redevelopment within the City and projects identified in the Capital Improvement Program plan. Tuna bummary: Objectives for FY2021-22: • Provide funding for transfers to the General Fund to help maintain a stable tax rate for citizens. • Provide funding for redevelopment within the City. • Provide funding for Texas Star Golf Course Pro -Shop improvements. Issues / Trends: • The impact of COVID-19 and ride sharing services require flexibility in administering revenues in this fund. Budget Appropriation Contingency Transfers 1% Capital 14% ?bates / Incentives 71% Proposed FY21 Budget to Special Revenue Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Car Rental Tax: Revenues $ 10,159,461 $ 7,395,408 $ 6,674,908 $ 12,903,494 $ 5,508,086 74% Operating Expenses $ 9,198,764 $ 5,825,929 $ 5,825,929 $ 8,829,652 $ 3,003,723 52% Use of Reserves $ 2,171,924 $ 1,253,466 $ 31,515 $ 1,482,972 $ 229,506 18% Capital / One -Time $ 3,132,621 $ 1,253,466 $ 880,494 $ 1,482,972 $ 229,506 18% Services: Car Rental Fund — Euless citizens authorized the levy of a motor vehicle tax on short-term rentals. 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. These funds are used to maintain a stable tax rate, cash flow special projects and infrastructure improvements, and reduce or avoid debt issuance. Personnel by Division: None Assigned IElK Public Safety Special Revenue Funds Location & Hours of Operation: Police Administration 1102 W Euless Blvd. Mon -Fri, 8 a.m. — 5 p.m. Mission: To account for funds received from asset seizures that are dedicated solely for funding of police programs and capital expenditures. Tuna bummary: Accomplishments FY2020-21: • Funded cadet program. Objectives for FY2021-22: • Continue to provide funding for cadet program. Issues / Trends: • Legislative changes could adversely affect revenue stream. • Recruiting and retaining quality employees. Proposed FY21 Budget to Special Revenue Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY21 FY 21 FY22 $ Diff % Diff. Police Seized Assets Fund: Revenues $ 2,222 $ 1,000 $ 100 $ 100 $ (900) (90%) Operating Expenses $ 25,020 $ 34,104 $ 34,104 $ 34,104 $ - 0% Use of Reserves $ 22,798 '$ 33,104 $ 34,004 $ 34,004 $ 900 3% Capital / One -Time $ - $ - $ - $ - $ - 0% Services: Police Seized Assets Fund accounts for proceeds from sale of seized assets that are dedicated solely for police expenditures. Personnel by Division: None Assigned runa summary: Proposed FY21 Budget to Special Revenue Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY21 FY21 FY22 $ Diff % Diff. Police Drug Fund: Revenues $ 17,991 $ 2,050 $ 115,081 $ 20,500 $ (1,550) (76%) Operating Expenses $ 414 $ 500 $ 20,500 $ 20,500 $ - 0% Use of Reserves $ - $ 178,662 $ - $ 139,403 $ (39,009) (22%) Capital / One -Time $ 10,705 $ 178,662 $ 39,349 $ 139,403 $ 39,259 22% Services: Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Personnel by Division: None Assigned 143 Tax Increment Reinvestment Zone (TIRZ) & Public Improvement District (PID) Funds Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To promote economic development by utilizing public/private partnerships that encourage quality growth within the City. Tuna bummary: Accomplishments FY2020-21: • Continued development of Lifestyle Center at Glade Parks. • Continued development of Founders Parc (Midtown). Objectives for FY2021-22: • Complete outlying development at Glade Parks. • Continue development of Founders Parc (Midtown). Special Revenue Funds Actual FY 20 Budget FY21 Estimated FY21 Proposed Budget FY22 FY21 Budget to FY22 Proposed $ Diff % Diff. Glade Parks TIRZ: Revenues $ 1,785,121 $ 1,832,232 $ 1,818,785 $ 1,867,021 $ 34,789 2% Operating Expenses $ 1,143,966 $ 1,138,167 $ 1,138,167 $ 1,136,374 $ (1,793) (0%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital / One -Time $ - $ - $ - $ - $ - 0% Midtown TIRZ: Revenues $ 127,000 $ 399,989 $ 399,989 $ 697,981 $ 297,992 75% Operating Expenses $ 51,701 $ 100,009 $ 100,009 $ 303,691 $ 203,682 204% Use of Reserves $ - $ - $ - $ - $ - 0% Capital / One -Time $ - $ - $ - $ - $ - 0% Services: Glade Parks TIRZ is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of debt related to the infrastructure cost. Midtown TIRZ is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of debt related to the infrastructure cost. Personnel by Division: None Assigned runa bummary: Proposed FY21 Budget to Special Revenue Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY21 FY21 FY22 $ Diff % Diff. Midtown PID: Revenues $ 1,076,852 $ 1,109,756 $ 1,109,856 $ 803,338 $ (306,418) (28%) Operating Expenses $ 1,039,739 $ 1,009,747 $ 1,009,747 $ 803,338 $ (206,409) (20%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital / One -Time $ - $ - $ - $ - $ - 0% Services: Midtown PID is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. Personnel by Division: None Assigned 1011 Other Special Revenue Funds Location & Hours of Operation: 201 N Ector Dr. Mon -Fri 8 a.m. — 5 p.m. Mission: The Juvenile Case Fund provides funding for personnel and related costs incurred to prosecute juvenile cases. The Grant Fund properly accounts for the award of local, state, and federal funding to enhance City services, purchase capital equipment, and expand various programs. The Cable PEG (Public, Educational, and Governmental) Fund properly accounts for funds that enhance and expand the City cable station. runs summary: Accomplishments FY2020-21: • Continued a diversion program which is a voluntary program designed to provide an option for law enforcement to refer juveniles for early intervention as an alternative to juveniles entering the criminal justice system. • Received funds from the American Rescue Plan Act (ARPA) of 2021, various funds for public safety and library equipment, and for the STEP program. • Funded equipment for expanded cable services during COVID-19 pandemic including more virtual and interactive services. Objectives for FY2021-22: • Continue to provide resources and programs to juvenile defendants. • Continue to apply for grant funding to enhance City services. • Continue STEP grant. • Fund authorized projects with ARPA funds. • Continue to enhance and expand City cable station. Proposed FY21 Budget to Special Revenue Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Juvenile Case: Revenues $ 57,775 $ 54,000 $ 43,440 $ 43,522 $ (10,478) (19%) Operating Expenses $ 81,016 $ 90,658 $ 90,658 $ 57,381 $ (33,277) (37%) Use of Reserves $ 23,241 $ 72,658 $ 69,218 $ 16,256 $ (52,962) (73%) Capital / One -Time $ - $ 36,000 $ 22,000 $ 16,256 $ 5,744 16% Services: Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and operating costs required to process juvenile cases. Personnel by Division: FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted Juvenile Case Fund 1.25 1.25 1.25 0.75 145 Other Special Revenue Funds rums _Iunnnai y. Proposed FY21 Budget to Special Revenue Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY21 FY21 FY 22 $ Diff % Diff. Grant Fund: Revenues $ 3,229,673 $ 64,061 $ 5,412,344 $ 5,255,951 $ (5,083) (8%) Operating Expenses $ 3,230,076 $ 64,061 $ 64,061 $ 58,978 $ (5,083) (8%) Use of Reserves $ 403 $ - $ - $ 5,196,973 $ - 0% Capital / One -Time $ - $ - $ - $ 9,405,087 $ - 0% Services: Grant Fund is used to account for grant funds and other restricted revenues received by the City. Expenses must be spent in accordance with the grant provisions. Personnel by Division: None Assigned Tuna bummary: Proposed FY21 Budget to Special Revenue Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY21 FY21 FY22 $ Diff % Diff. Cable PEG Fund: Revenues $ 110,753 $ 110,000 $ 90,838 $ 91,000 $ (19,000) (17%) Operating Expenses $ 81,371 $ 110,000 $ 110,000 $ 90,600 $ (19,400) (18%) Use of Reserves $ 177,412 $ - $ 19,162 $ - $ - 0% Capital / One -Time $ 206,794 $ - $ - $ - $ - 0% Services: Cable PEG Fund is used to account for a 1% fee collected from cable channel providers for expansion of the City's public, educational, and governmental channel. Personnel by Division: None Assigned 146 Internal Service Funds J4. vip ' 1 1 147 INTERNAL SERVICE FUND SUMMARY ACTUAL FY2019-20 BUDGET FY2020-21 ESTIMATED FY2020-21 BUDGET FY2021-22 BEGINNING FUND BALANCE $ 11,402,341 $ 18,834,789 $ 18,834,789 $ 21,525,046 REVENUES Property Tax $ - $ - $ - $ - Gross Receipts Tax $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - Fines/Fees $ - $ - $ - $ - License/Permits $ - $ - $ - $ - Interest Income $ 184,836 $ 60,000 $ 51,020 $ 31,200 Intergovernmental Revenue $ - $ - $ - $ - Charges for Service $ - $ - $ - $ - Miscellaneous/Rental Income $ 873,332 $ 660,779 $ 660,779 $ 690,882 Insurance/Risk/Other Financing Sources $ 6,940,135 $ 8,754,772 $ 7,133,772 $ 7,461,511 Revenues before Transfers $ 7,998,303 $ 9,475,551 $ 7,845,571 $ 8,183,593 Transfer from Other Funds $ 7,906,223 $ 3,074,590 $ 4,769,590 $ 5,653,204 TOTAL REVENUES $ 15,904,526 $ 12,550,141 $ 12,615,161 $ 13,836,797 TOTAL RESOURCES $ 27,306,867 $ 31,384,930 $ 31,449,950 $ 35,361,843 EXPENDITURES Personal Services $ 900,085 $ 858,352 $ 858,352 $ 895,340 Professional/Technical Services $ 191,165 $ 321,778 $ 321,778 $ 320,052 Contractual Services $ - $ - $ - $ - Utilities $ - $ - $ - $ - Maintenance $ 3,000 $ 13,500 $ 13,500 $ 13,500 Other Services/Contingencies $ 1,800 $ 314,367 $ 314,367 $ 629,255 Insurance $ 5,977,643 $ 6,772,532 $ 6,772,532 $ 6,851,778 General & Administrative $ - $ 2,000 $ 2,000 $ 2,000 Rebates/Incentives $ - $ - $ - $ - Supplies $ 2,827 $ 10,375 $ 10,375 $ 10,375 Capital / One -Time $ 1,395,558 $ 1,632,000 $ 1,632,000 $ 4,965,700 Debt Service/Bank Charges $ - $ - $ - $ - Expenditures before Transfers $ 8,472,078 $ 9,924,904 $ 9,924,904 $ 13,688,000 Transfers To Other Funds $ - $ - $ - $ - TOTAL EXPENDITURES $ 8,472,078 $ 9,924,904 $ 9,924,904 $ 13,688,000 ENDING FUND BALANCE $ 18,834,789 $ 21,460,026 $ 21,525,046 $ 21,673,843 The projected increase in fund balance is expected mainly from the Equipment Replacement Fund where accumulated resources are used to replace existing equipment. 148 Vehicle /Equipment Replacement Fund Location & Hours of Operation: 1314 Royal Parkway Mon -Fri, 7 a.m. — 4 p.m. Mission: To administer and procure funding for the replacement of vehicles and equipment owned and/or leased by the City of Euless. Accomplishments FY2020-21: • Completed input of miscellaneous City assets into the equipment replacement fund system. • Increased usage of bio-diesel fuels within the City fleet. Fund Summary: Objectives for FY2021-22: • Continue integration of alternative fueled vehicles and equipment into the City's fleet. Issues / Trends: • Adding advanced hybrid or hybrid -electric vehicles to the City's fleet makeup. • Increased delay in production of replacement vehicles and equipment could result in ordering over a year in advance of scheduled replacement. Proposed FY21 Budget to Internal Service Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Equipment Replacement: Revenues $ 7,592,529 $ 4,222,819 $ 4,317,819 $ 5,119,858 $ 897,039 21% Operating Expenses $ 1,395,558 $ 1,472,500 $ 3,167,500 $ 4,941,200 $ 3,468,700 236% Use of Reserves $ - $ - $ - $ - $ - - Services: Vehicle / Equipment Replacement Fund - The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. Personnel by Division: None Assigned 149 Insurance /Benefits Fund Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To provide City employees with a competitive benefits program at the most cost-effective price to the employees and to the City. Our mission is to ensure our employees are receiving quality service and that all issues are satisfactorily resolved in a timely manner. Accomplishments FY2020-21: • Evaluated the medical, pharmacy and dental benefit plans. Implemented changes as needed to be more cost effective while continuing to provide quality medical care and services. • Transitioned the Flexible Spending Account (FSA) vendor mid -plan year to provide better management of accounts and an enhanced user experience for participants. • Introduced a new lab program to medical plan members that provides a self-service platform for ordering and scheduling lab work. • Provided hard copies of Open Enrollment Guide and an annual Benefits Video to increase member knowledge and skill within the benefits area. • Immunized employees and medical plan members with the flu vaccine. Objectives for FY2021-22: • Evaluate medical, pharmacy, and dental benefit plans and identify changes that will be more cost effective while continuing to provide quality medical care and services. Issues / Trends: • Healthcare costs continue to rise and will require continued monitoring of all expenses and development of cost containment measures. Budget Appropriation Personnel 2% Operating 98% 150 Insurance /Benefits Fund rums aunnnaly. Proposed FY21 Budget to Internal Service Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Insurance: Revenues $ 7,301,477 $ 7,282,014 $ 7,282,014 $ 7,587,950 $ 305,936 4% Operating Expenses $ 6,278,474 $ 7,253,937 $ 7,253,937 $ 7,577,950 $ 324,013 4% Use of Reserves $ - $ - $ - $ 37,925 $ 37,925 0% Capital / One -Time $ - $ - $ - $ 37,925 $ 37,925 0% Services: Insurance/Benefits Fund - To account for both City and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. Personnel by Division: Health Insurance Fund Services Levels: 1,000 800 600 400 200 Covered Lives FY2019 FY2020 FY2021 FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted 1.00 1.00 1.00 1.00 Flex Participants 170 165 Retirees 160 ■ Dependents 155 ■ Employees 150 155 15 145 FY2019 FY2020 FY2021 151 Risk/ Workers' Compensation Management Fund Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — S p.m. Mission: The Risk/Workers' Compensation Management Department's mission is to identify, analyze and control risks; to administer and evaluate liability insurance programs; to ensure cost effectiveness; to conduct educational safety programs; and to monitor and ensure compliance with mandates established by the City of Euless, State of Texas and US 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 citizens, staff, and employees. The mission of the Workers' Compensation Insurance function of the Human Resources Department is to ensure, through pre -placement physicals, all new employees are capable of performing the essential functions of the job for which they are hired; to administer the occupational injury program; and to provide instructional training in safe and efficient performance of job duties. To provide cost-effective medical Operating 79% treatment through 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. Accomplishments FY2020-21: • Processed majority of claims in house to keep costs down. • Maintained a low insurance modifier for insurance rerate. • Timely responded to more than 100 Unemployment claims. • Completed multiple ADA projects. Objectives for FY2021-22: • Implement an automated process for claim reporting. • Continued approval of ADA projects. • Continued improvement of claim history. Issues / Trends: • Workers compensation claims increased for First responders due to COVID House Bill passed. • Cyber insurance increase in cost. Budget Appropriation Personnel 7% Capital 14% 152 Risk / Workers' Compensation Management Fund Fund Summary: Proposed FY21 Budget to Internal Service Actual Budget Estimated Budget FY22 Proposed Funds FY 20 FY 21 FY 21 FY 22 $ Diff % Diff. Risk/WC Management: Revenues $ 1,010,519 $ 1,045,308 $ 1,015,328 $ 1,128,989 $ 83,681 8% Operating Expenses $ 798,046 $ 1,028,467 $ 1,028,467 $ 1,128,664 $ 100,197 10% Use of Reserves $ - $ 170,000 $ 183,139 $ 2,261 $ (167,739) (99%) Capital / One -Time $ - $ 170,000 $ 170,000 $ 2,261 $ 167,739 99% Services: Risk/Workers' Compensation Management Fund - The Risk Management Fund is used to account for the program(s) used for workers' compensation, general liability, and property claims. Personnel by Division: FY 19/20 FY 20/21 FY 20/21 FY 21 /22 Actual Budgeted Estimated Budgeted WC/Risk Management Fund 0.50 0.50 0.50 0.50 Services Levels: Workers' Comp Claims Risk Claims ■ In -House 120 •In -House 120 ■TML 100 TML ■ 100 80 80 60 60 85 40 40 20 20 16 FY2019 FY2020 FY2021 FY2019 FY2020 FY2021 153 H E C I T Y 0 EULESS 154 Capital Improvements 155 ACTUAL BUDGET ESTIMATED BUDGET CAPITAL PROJECTS FUND SUMMARY FY2019-20 FY2020-21 FY2020-21 FY2021-22 BEGINNING FUND BALANCE $ 44,755,051 $ 41,938,683 $ 41,938,683 $ 8,610,401 REVENUES Property Tax $ - $ $ $ Gross Receipts Tax $ - $ $ $ General Sales Tax $ - $ $ $ Selective Sales Tax $ - $ $ $ - Fines/Fee/Penalties $ 400,484 $ 481,029 $ 873,196 $ 391,000 License/Permits $ - $ - $ - $ - Interest Income $ 541,317 $ $ 63,635 $ - Intergovernmental Revenue $ 163,841 $ $ 1,649 $ 324,000 Charges for Services $ 413,650 $ $ 290,000 $ - Miscellaneous/Rental Income $ 47,234 $ $ - $ Other Financing Sources $ 12,176,279 $ 5,500,000 $ 6,599,725 $ (999,725) Revenues before Transfers $ 13,742,805 $ 5,981,029 $ 7,828,205 $ (284,725) Transfers from Other Funds $ 7,035,631 $ 3,383,000 $ 4,708,000 $ 14,710,683 TOTAL REVENUES $ 20,778,436 $ 9,364,029 $ 12,536,205 $ 14,425,958 TOTAL RESOURCES $ 65,533,487 $ 51,302,712 $ 54,474,888 1 $ 23,036,359 EXPENDITURES Personal Services $ - $ - $ - $ - Professional/Technical Services $ 2,130,563 $ 138,000 $ 1,490,357 $ 832,700 Contractual Services $ 173,594 $ - $ 90,630 $ 403,000 Utilities $ 100,000 $ 100,000 $ 100,000 $ 100,000 Maintenance $ - $ - $ - $ - Other Services/Contingencies $ 38,430 $ 51,000 $ 1,031,401 $ 17,384 Insurance $ - $ - $ - $ - General & Administrative $ 4,800 $ - $ - $ - Rebates/Incentives $ - $ 25,000 $ 1,168,903 $ 25,000 Supplies $ 6,216 $ 25,000 $ 91,337 $ 25,000 Capital Improvements Projects $ 20,461,522 $ 9,419,029 $ 41,635,280 $ 13,374,980 Debt Service/Bank Charges $ 128,405 $ - $ 135,735 $ - Expenditures before Transfers $ 23,043,530 $ 9,758,029 $ 45,743,643 $ 14,778,064 Transfer to Other Funds $ 551,274 $ 120,844 $ 120,844 $ 118,306 TOTAL EXPENDITURES $ 23,594,804 $ 9,878,873 $ 45,864,487 $ 14,896,370 ENDING FUND BALANCE $ 41,938,683 $ 41,423,839 $ 8,610,401 $ 8,139,989 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 the fiscal year, with the exception of escrow funds and impact fees. 156 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. 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. 157 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 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. 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. 158 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. 159 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. 160 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. Parks at Texas Star Capital Fund — Used to account for the financing, renovation, and construction of the sports facility's projects. Proceeds are from inter -fund transfer, operating reserves, gas royalties, and interest income. Texas Star Golf Course Capital Fund — Used to account for the financing and construction of capital improvements at the golf course, clubhouse, and conference center. Proceeds are from gas royalties, excess reserves, and interest income. 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. EDC 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. Developer Contribution (Escrow) Fund- Used to account for funds received for the purposes of making new and future improvements to various development areas within the City. Midtown Development Fund- Used to account for the financing and construction of various street, water, wastewater, drainage, and other infrastructure improvements in the area generally known as Midtown on the south side of State Highway 183. This fund will be used to account for proceeds from the sale of certificates of obligation. 161 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 presented during FY2021-22 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. Summaries of Funded and Unfunded Projects have been provided in this section and each summary contains five major categories including Drainage Projects, Street Projects, Wastewater Projects, Water Projects, and Other Projects. Unfunded projects have been prioritized into three categories. Priority A indicates that the project was presented for the FY2021-22 budget. 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. For more detail information on capital projects and their possible impact on operating budgets refer to the Capital Improvements Program document. The following table summarizes budgets for Funded Projects. Unfunded Projects have also been summarized by category and priority. Funded Projects Drainage $ 2,167,011 Street $ 20,395,092 Wastewater $ 4,058,338 Water $ 24,760,341 Other $ 46,258,450 Total Funded $ 97,639,232 Priority A $ 785,000 $ 1,025,000 $ 827,000 $ 7,015,000 $ 738,064 $ 10,390,064 Unfunded Projects Priority B $ -0- $ 4,610,275 $ 3,805,000 $ 1,900,000 $ 9,991,545 $ 20,306,820 Total Unfunded Projects Priority C 162 Fund Balance Summary - Capital Estimated FY21 and Budgeted FY22 Capital Improvement Projects EDC Developer's Streets Half -Cent General Escrow CIP CIP CIP Beg. Working Capital FY21 $2,214,281 $11,977,112 $3,250,413 $9,269,301 FY21 Estimated Revenues 6,000 6,524,410 252,621 417,215 Total Available: 2,220,281 18,501,522 3,503,034 9,686,516 FY21 Estimated Project Expenditures 0 Total Expenses: 0 (18,294,514) (18,294,514) (3,383,402) (3,383,402) (7,681,597) (7,681,597) Estimated Working Capital FY21 $2,220,281 $207,008 $119,632 $2,004,919 FY22 Budgeted Revenues 0 1,025,000 690,064 575,980 Total Available: 2,220,281 1,232,008 809,696 2,580,899 FY22 Project Expenditures 0 (1,115,000) (690,064) (453,000) Total Expenses: 0 (1,115,000) (690,064) (453,000) Estimated Ending Working Capital FY22 $2,220,281 $117,008 $119,632 $2,127,899 FY22 Projects Miscellaneous Street Repairs 0 65,000 0 0 FY22 Street Improvements 0 1,025,000 0 0 Miscellaneous Screening Wall Repair 0 25,000 0 0 Incentives 0 0 25,000 0 Blessing Branch Park 0 0 365,064 0 TSSC Phase VII 0 0 175,000 0 Miscellaneous Park Improvements 0 0 100,000 0 Park Irrigation 0 0 25,000 0 FY22 Roof Replacement & PM 0 0 0 373,000 Municipal Plaza, Phase II 0 0 0 50,000 ADA/TAS Facility Improvements 0 0 0 30,000 Total FY22 Projects $0 $1,115,000 $690,064 $453,000 163 Fund Balance Summary - Capital Estimated FY21 and Budgeted FY22 Capital Improvement Projects midtown c;ar Kentai Redevelopment Development Tax TSGC PATS CIP CIP CIP CIP CIP Beg. Working Capital FY21 $1,397,575 $69,475 $2,313,552 $136,819 $144,243 FY21 Estimated Revenues 2,176,542 999,725 6,000 50,000 0 Total Available: 3,574,117 1,069,200 2,319,552 186,819 144,243 FY21 Estimated Project Expenditures (3,473,222) (1,069,200) (2,295,599) 17( 3,232) 0 Total Expenses: (3,473,222) (1,069,200) (2,295,599) (173,232) 0 Estimated Working Capital FY21 $100,895 $0 $23,953 $13,587 $144,243 FY22 Budgeted Revenues 2,500,000 0 0 60,000 0 Total Available: 2,600,895 0 23,953 73,587 144,243 FY22 Project Expenditures (2,500,000) 0 0 (60,000) 0 Total Expenses: (2,500,000) 0 0 (60,000) 0 Estimated Ending Working Capital FY22 $100,895 $0 $23,953 $13,587 $144,243 FY22 Projects Redevelopment 2,500,000 0 0 0 0 TSGC Misc. Improvements 0 0 0 60,000 0 Total FY22 Projects $2,500,000 $0 $0 $60,000 $0 164 Fund Balance Summary - Capital Estimated FY21 and Budgeted FY22 Capital Improvement Projects W&WW CIP Water Impact Fee Wastewater Impact Fee Drainage CIP Beg. Working Capital FY21 $6,917,820 $2,232,181 $778,506 $1,237,405 FY21 Estimated Revenues 1,713,692 220,000 70,000 100,000 Total Available: 8,631,512 2,452,181 848,506 1,337,405 FY21 Estimated Project Expenditures (8,477,895) (120,844) (100,000) (794,982) Total Expenses: (8,477,895) (120,844) (100,000) (794,982) Estimated Working Capital FY21 $153,617 $2,331,337 $748,506 $542,423 FY22 Budgeted Revenues 9,200,914 0 0 374,000 Total Available: 9,354,531 2,331,337 748,506 916,423 FY22 Project Expenditures (9,025,000) (118,306) (100,000) (835,000) Total Expenses: (9,025,000) (118,306) (100,000) (835,000) Estimated Ending Working Capital FY22 $329,531 $2,213,031 $648,506 $81,423 FY22 Projects Wastewater Line Replacement 436,000 0 0 0 Wastewater Line Replacement-CDBG 391,000 0 0 0 Meters/Transponders/Leak Detection 158,000 0 0 0 Water Line Replacement 515,000 0 0 0 Miscellaneous Well Rehab 25,000 0 0 0 1 Mil Well Replacement 6,500,000 0 0 0 Reclaimed Water System Expansion/Connectivity 1,000,000 0 0 0 Reclaimed Water Line Extension Debt Payment 0 118,306 0 0 TRA Payments 0 0 100,000 0 Bear Creek Elem. Drainage Channel Imps. 0 0 0 785,000 Miscellaneous Drainage Improvements 0 0 0 50,000 Total FY22 Projects $9,025,000 $118,306 $100,000 $835,000 165 CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY Project Number Project Description Budget as of 5131120 Appropriation/ Amendment Budget as of 5131121 Expended as of 5/31/21 Remaining Funds Revised Project Cost Estimates Unfundedl (Excess Funding) DRAINAGE PROJECTS DR9903 Misc. Drainage Improvements $ 1,247,011 $ 100,000 $ 1,347,011 $ 875,472 $ 471,539 $ 1,397,011 $ 50,000 DR1101 Flooding Mitigation $ 500,000 $ - $ 500,000 $ 18,334 $ 481,666 $ 500,000 $ - DR1201 Misc. Creek Maintenance (min bal $100,000) $ 270,000 $ $ 270,000 $ 116,316 $ 153,684 $ 270,000 $ FB9902 Fund Balance - Drainage CIP $ - $ $ - $ - $ - $ - $ 81,907 Sub -Total Drainage Projects $ 2,017,011 $ 100,000 $ 2,117,011 $ 1,010,122 $ 1,106,889 $ 2,167,011 $ (31,907) STREET PROJECTS PS1203 Misc. Street Repairs (min bal $150,000) $ 926,500 $ 1,650 $ 928,150 $ 837,746 $ 90,404 $ 993,150 $ 65,000 PS1601 East Harwood Road Extension $ 100,000 $ - $ 100,000 $ - $ 100,000 $ 100,000 $ - PS1902 FY2019 Street Reconstruction - Pi eline/Hi hland/Harwood/Mills $ 12,704,181 $ 5,522,761 $ 18,226,942 $ 2,148,095 $ 16,078,847 $ 18,226,942 $ - PS1903 Misc. Screening Wall Repair (annual transfer $25,000) $ 50,000 $ - $ 50,000 $ 1,293 $ 48,707 $ 75,000 $ 25,000 PS2101 FY2021 Street Improvements $ - $ 1,000,000 $ 1,000,000 $ 362,731 $ 637,269 $ 1,000,000 $ - FB9907 I Fund Balance - Street CIP $ - $ - $ - $ - $ - $ - $ 187,883 Sub -Total Street Projects $ 13,780,681 $ 6,524,411 $ 20,305,092 $ 3,349,865 $ 16,955,227 $ 20,395,092 $ (97,883) WASTEWATER PROJECTS WW0002 Misc. Wastewater Rehab (min bal $100,000) $ 781,086 $ 100,000 $ 881,086 $ 715,826 $ 165,260 $ 881,086 $ - WW0605 TRA Wastewater Payments - Impact $ 1,180,000 $ 100,000 $ 1,280,000 $ 1,180,000 $ 100,000 $ 1,380,000 $ 100,000 WW2002 Line Replacement - Midway Park 3rd Addition Phase 1 $ 446,600 $ - $ 446,600 $ 272,248 $ 174,352 $ 446,600 $ WW2003 Line Replacement - North Main Street $ 189,000 $ - $ 189,000 $ 18,696 $ 170,304 $ 189,000 $ WW2101 Line Replacement - El Camino Real $ - $ 562,000 $ 562,000 $ 368,345 $ 193,655 $ 562,000 $ WW2102 FY2021 46th CDBG LR: Del Paso Street Phase I & 11 $ $ 478,652 $ 478,652 $ 46,049 $ 432,603 $ 478,652 $ WW2103 Line Replacement - SH10 @ Main Street $ $ 121,000 $ 121,000 $ 47,023 $ 73,977 $ 121,000 $ - FB9911 FB - Wastewater Impact Restricted $ $ - $ - $ - $ - $ - $ 732,503 Sub -Total Wastewater Projects $ 2,596,686 $ 1,361,652 $ 3,958,338 $ 2,648,187 $ 1,310,151 $ 4,058,338 $ (632,503) WATER PROJECTS WT0001 Misc. Water Rehab (min bal $150,000) $ 953,511 $ 100,000 $ 1,053,511 $ 801,391 $ 252,120 $ 1,053,511 $ - WT0104 Well Repairs $ 1,688,992 $ - $ 1,688,992 $ 1,654,585 $ 34,407 $ 1,713,992 $ 25,000 WT0803 Meters/Transponders/Leak Detection (annual transfer $158,000) $ 2,360,944 $ 158,000 $ 2,518,944 $ 1,315,853 $ 1,203,091 $ 2,676,944 $ 158,000 WT1403 Reclaimed Water Line Extension Debt Payment - Impact $ 838,683 $ 120,844 $ 959,527 $ 919,243 $ 40,284 $ 1,077,833 $ 118,306 WT1603 Misc. Valve Replacement (min bal $150,000) $ 515,000 $ - $ 515,000 $ 208,741 $ 306,259 $ 515,000 $ - WT1604 Reclaimed Water Line Extension Phase III $ 4,650,205 $ - $ 4,650,205 $ 4,624,803 $ 25,402 $ 5,650,205 $ 1,000,000 WT1802 Well Replacement - Fuller/Far North $ 11,154,816 $ 2,040 $ 11,156,856 $ 9,159,007 $ 1,997,849 $ 11,156,856 $ - WT2001 Line Replacement - Alexander Lane $ 440,000 $ - $ 440,000 $ - $ 440,000 $ 440,000 $ WT2101 Line Replacement - Dickey Drive $ - $ 476,000 $ 476,000 $ 4,637 $ 471,363 $ 476,000 $ FB9910 FB - Water Impact Restricted $ $ $ $ $ $ $ 2,264,972 FB9901 FB - Water & Wastewater CIP $ $ - $ $ $ $ - $ 161,283 Sub -Total Water Projects $ 22,602,151 $ 856,884 $ 23,459,035 1 $ 18,688,260 1 $ 4,770,775 $ 24,760,341 $ (1,124,949) 166 CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY Project Number Project Description Budget as of 5131120 Appropriation/ Amendment Budget as of 5131121 Expended as of 5/31/21 Remaining Funds Revised Project Cost Estimates Unfunded/ (Excess Funding) OTHER AC1901 Texas Star Sports Complex Phase VII $ 4,529,810 $ 2,508 $ 4,532,318 $ 4,309,184 $ 223,134 $ 4,707,318 $ 175,000 CM0304 Entry Monument Sign Program $ 135,782 $ 10,000 $ 145,782 $ 121,427 $ 24,355 $ 145,782 $ - CM0804 Redevelopment $ 5,250,979 $ 2,176,542 $ 7,427,521 $ 6,059,873 $ 1,367,648 $ 9,927,521 $ 2,500,000 CM1701 Municipal Plaza Improvements Phase II $ 266,733 $ - $ 266,733 $ 216,445 $ 50,288 $ 316,733 $ 50,000 DV9901 EDC Incentive Funds $ 1,425,854 $ 25,000 $ 1,450,854 $ 1,351,148 $ 99,706 $ 1,475,854 $ 25,000 ED1002 EDC Contingency $ 325,000 $ - $ 325,000 $ 68,772 $ 256,228 $ 325,000 $ - ED1601 Midtown Development $ 16,417,980 $ $ 16,417,980 $ 15,348,780 $ 1,069,200 $ 16,417,980 $ - FM1201 ADA/TAS Facility Improvements (min bal $75,000) $ 140,000 $ $ 140,000 $ 93,295 $ 46,705 $ 170,000 $ 30,000 FM2006 Fire Station #1 $ 7,861,413 $ 22,671 $ 7,884,084 $ 1,285,773 $ 6,598,311 $ 7,884,084 $ - GC1801 TSGC Misc. Improvements (min bal $150,000) $ 477,180 $ 50,000 $ 527,180 $ 363,778 $ 163,402 $ 587,180 $ 60,000 GC2003 Texas Star Sloe Wall Protection Phase 1 $ 415,337 $ - $ 415,337 $ 286,119 $ 129,218 $ 415,337 $ PR0720 Misc. Park Improvements (min bal $100,000) $ 1,118,253 $ 200,000 $ 1,318,253 $ 1,140,621 $ 177,632 $ 1,418,253 $ 100,000 PR0804 Park Irrigation $ 275,000 $ 25,000 $ 300,000 $ 213,688 $ 86,312 $ 325,000 $ 25,000 PR2011 Wilshire Park Upgrades $ 1,725,820 $ 22,044 $ 1,747,864 $ 13,135 $ 1,734,729 $ 1,747,864 $ - PR2102 Senior Center Canopy CDBG-CV $ - $ 394,544 $ 394,544 $ 7,350 $ 387,194 $ 394,544 $ FB9906 FB-EDC CIP $ $ - $ - $ - $ - $ - $ (118,212) FB9908 FB-Parks at Texas Star CIP $ $ $ $ $ $ $ (44,296) FB9909 FB-General CIP $ $ $ $ $ $ $ (276,129) FB9913 FB-Car Rental CIP $ $ $ $ $ $ $ (22,573) FB9916 FB-TSGC CIP $ $ $ $ $ $ $ (13,661) Sub -Total Other Projects $ 40,365,141 $ 2,928,309 $ 43,293,450 $ 30,879,388 $ 12,414,062 $ 46,258,450 $ 2,490,129 TOTAL FUNDED PROJECTS $ 81,361,670 $ 11,771,256 $ 93,132,926 $ 56,575,822 $ 36,557,104 1 $ 97,639,232 $ 602,887 167 CAPITAL IMPROVEMENT PROGRAMS FY2022 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPE PROPOSED METHOD OF FINANCING Project Description Priority Estimated Cost Operating Fund CIP Fund Balance Bond/Tax Note Grants/ Contributions Impact Fees Escrow Funds Car Rental Tax Other EDC To Be Determined DRAINAGE PROJECTS Bear Creek Elementary Drainage Channel Improvements A $ 785,000 XX Sub -Total Drainage Priority A -Proposed FY2022 $ 785,000 None Currently B $ - Sub -Total Drainage Priority B-Unfunded $ Chittam Drive Storm Drain Installation C TBD l'i XX Kynette Drive Storm Drain Installation C TBD XX Little Bear Creek Drainage Improvements C TBD XX Main Centre Addition Channelized Drainage C TBD XX Sub -Total Drainage Priority C-Unfunded $ DRAINAGE PROJECTS - TOTAL $ 785,000 STREET PROJECTS FY2022 Street Improvements A $ 1,025,000 XX Sub -Total Street Priority A -Proposed FY2022 $ 1,025,000 FY2023 Street Improvements (23) B $ 1,050,000 XX FY2024 Street Improvements (24) B $ 1,075,000 XX FY2025 Street Improvements (25) B $ 1,100,000 XX FY2026 Street Improvements (26) B $ 1,125,000 XX Heritage Avenue - Cheek-Sparger Road to Guadalupe Trail (26) B $ 260,275 $ 247,987 $ 12,288 Sub -Total Street Priority B-Unfunded $ 4,610,275 Cresthaven Drive Reconstruction C TBD XX East Alexander Lane Reconstruction C TBD XX Ross Avenue Extension C TBD XX Sheppard Drive Reconstruction C TBD XX Vine Street Reconstruction - SH183 to SH10 C TBD XX Sub -Total Street Priority C-Unfunded $ STREET PROJECTS - TOTAL $ 5,635,275 WASTEWATER PROJECTS FY2022 47th CDBG LR: Paula Lane/David Drive/Susan Street/Raider Court A $ 391,000 XX LR: Midway Park 3rd Addition Phase II & Green Hills Park A $ 436,000 XX Sub -Total Wastewater Priority A -Proposed FY2022 $ 827,000 LR: Cedar Hill Estates South Phase 1 (23) B $ 385,000 XX LR: Cedar Hill Estates South Phase 11 (23) B $ 391,000 XX FY2023 48th CDBG LR: Parks at Texas Star North/SH10 (23) B $ 408,000 XX FY2024 49th CDBG LR: Raider Drive/Euless Square Apartments/S Ector Drive �24) B $ 385,000 XX LR: Oakwood Terrace North Phase 1 (24, B $ 506,000 XX FY2025 50th CDBG LR: Aransas Drive/Douglas Street (25) B $ 401,000 XX LR: Oakwood Terrace North Phase 11 (25) B $ 380,000 XX FY2026 51 st CDBG LR: Fair Oaks Boulevard/Shelmar Drive/Kensington Court B $ 397,000 XX LR: Woodvine Drive/Cliffwood Road B $ 552,000 XX Sub -Total Wastewater Priority B-Unfunded $ 3,805,000 LR: Cliffwood Road/Shady Creek Drive C TBD XX LR: Summit Ridge/Shenandoah/Cripple Creek/Trailwood Drive C TBD XX Sub -Total Wastewater Priority -Un unded WASTEWATER PROJECTS - TOTAL $ 4,632,000 LR = Line Replacement ' Preliminary cost estimate of $1,186,000. 168 CAPITAL IMPROVEMENT PROGRAMS FY2022 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPE PROPOSED METHOD OF FINANCING Project Description Priority Estimated Cost Operating Fund CIP Fund Balance Bond/Tax Note Grants/ Contributions Impact Fees Escrow Funds Car Rental Tax Other EDC To Be Determined WATER PROJECTS 1 Mil Well Replacement A $ 6,500,000 XX LR: Huntington Drive A $ 515,000 XX Sub -Total Water Priority A -Proposed FY2022 $ 7,015,000 LR: Midway Park 1 st Addition (23) B $ 555,000 XX LR: Sagebrush Trail (24) B $ 435,000 XX LR: Sotogrande Boulevard (25) B $ 438,000 XX LR: Bell -Hi Addition Phase I & II (26) B $ 472,000 XX Sub -Total Water Priority B-Unfunded $ 1,900,000 LR: Donley Drive/Donley Court C TBD XX LR: Dunaway Drive C TBD XX LR: Midway Park 3rd Addition C TBD XX LR: Paula Lane C TBD XX LR: West Euless Boulevard C TBD XX LR: Westpark Way C TBD XX Sub -Total Water Priority C-Unfunded $ WATER PROJECTS -TOTAL $ 8,915,000 OTHER PROJECTS Blessing Branch Park Improvements A $ 365,064 XX FY2022 Roof Replacement & Preventative Maintenance A $ 373,000 XX Sub -Total Other Priority A -Proposed FY2022 $ 738,064 Aquatic Park Facility Upgrades B $ 245,000 XX Carr Park Trail Connection (23) B $ 241,100 XX FY2023 Roof Preventative Maintenance (23) B $ 75,000 XX Kiddie Carr Park Improvements (23) B $ 893,500 XX Trail Lighting - Mid -Cities (23) B $ 115,000 XX FY2024 HVAC System Replacement (24) B $ 65,000 XX FY2024 Roof Replacement & Preventative Maintenance (24) B $ 400,000 XX Trail Lighting - Heritage Avenue to Bob Eden Park (24) B $ 100,000 XX Euless Family Life Center Elevator Replacement (25) B $ 350,000 XX FY2025 Roof Restoration & Preventative Maintenance (25) B $ 785,000 XX FY2026 HVAC System Replacement (26) B $ 605,000 XX FY2026 Roof Restoration & Preventative Maintenance (26) B $ 800,000 XX Parks at Texas Star Lighting Upgrade (26) B $ 800,000 XX Parks at Texas Star North Additional Parking Lot (26) B $ 550,000 XX Parks at Texas Star Phase VIII'26) B $ 3,966,945 XX Sub -Total Other Priority B-Unfunded $ 9,991,545 Fire Station #2 Remodel C TBD XX Police & Courts Building Remodel C TBD XX Parks at Texas Star Turf - Fenwa , Shea, and Jacobs Field C TBD XX Animal Shelter Expansion/Renovation C TBD XX South Euless Park Upgrades C TBD XX Trail Enhancements Phase I C TBD XX Trail Enhancements Phase II C TBD XX Trail Enhancements Villages of Bear Creek C TBD XX Trailwood Park Improvements C TBD XX Sub -Total Other Priority C-Unfunded $ OTHER PROJECTS - TOTAL $ 10,729,609 LR = Line Replacement 169 H E C I T Y 0 EULESS 170 Debt —mor p Ini ACTUAL BUDGET ESTIMATED BUDGET DEBT FUND SUMMARY FY2019-20 FY2020-21 FY2020-21 FY2021-22 BEGINNING FUND BALANCE $ 3,073,552 $ 3,342,640 $ 3,342,640 $ 3,716,763 REVENUES Property Taxes $ 4,017,583 $ 3,682,039 $ 4,025,647 $ 3,558,653 Gross Receipts Tax $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - Fines/Fees/Penalties $ 17,296 $ 12,000 $ 14,707 $ 12,000 Licenses & Permits $ - $ - $ - $ - Interest Income $ 45,405 $ 19,000 $ 2,200 $ 2,450 Intergovernmental Revenue $ - $ - $ - $ - Charges for Service $ - $ - $ - $ - Miscellaneous/Rental Income $ 514,650 $ 495,000 $ 495,000 $ 495,000 Insurance/Risk/Other Financing Sources $ 796,133 $ 80,000 $ 1,886,414 $ - Revenues before Transfers $ 5,391,067 $ 4,288,039 $ 6,423,968 $ 4,068,103 Transfers from Other Funds $ 4,890,880 $ 4,637,882 $ 4,637,882 $ 4,627,080 TOTAL REVENUES $ 10,281,947 $ 8,925,921 $ 11,061,850 $ 8,695,183 TOTAL RESOURCES $ 13,355,499 $ 12,268,561 $ 14,404,490 $ 12,411,946 EXPENDITURES Personal Services $ - $ - $ - $ - Professional/Technical Services $ - $ 3,000 $ 3,000 $ 3,400 Contractual Services $ - $ - $ - $ - Utilities $ - $ - $ - $ - Maintenance $ - $ - $ - $ - Other Services/Contingencies $ - $ - $ - $ - Insurance $ - $ - $ - $ - General & Administrative $ - $ - $ - $ - Rebates/Incentives $ - $ - $ - $ - Supplies $ - $ - $ - $ - Capital / One -Time $ - $ - $ - $ 999,725 Debt Service/Bank Charges $ 8,132,859 $ 8,989,727 $ 8,989,727 $ 8,748,091 Expenditures before Transfers $ 8,132,859 $ 8,992,727 $ 8,992,727 $ 9,751,216 Transfers to Other Funds $ 1,880,000 $ - $ 1,695,000 $ - TOTAL EXPENDITURES $ 10,012,859 $ 8,992,727 $ 10,687,727 $ 9,751,216 ENDING FUND BALANCE $ 3,342,640 $ 3,275,834 $ 3,716,763 $ 2,660,730 The decline in fund balance for FY2022 is a planned drawdown of excess reserves above recommended reserve levels to replenish Midtown Debt Reserves. 172 ACTUAL BUDGET ESTIMATED BUDGET RESERVE FUND SUMMARY FY2019-20 FY2020-21 FY2020-21 FY2021-22 BEGINNING FUND BALANCE $ 9,829,884 $ 8,543,433 $ 8,543,433 $ 9,444,718 REVENUES Property Taxes $ $ $ $ Gross Receipts Tax $ - $ $ $ General Sales Tax $ $ $ $ Selective Sales Tax $ $ $ $ Fines/Fees/Penalties $ $ $ $ Licenses & Permits $ $ $ $ - Interest Income $ 50,083 $ 23,500 $ 10,420 $ 23,500 Intergovernmental Revenue $ - $ - $ - $ - Charges for Service $ - $ - $ - $ - Miscellaneous/Rental Income $ 304,696 $ 65,000 $ 1,193,982 $ 65,000 Insurance/Risk/Other Financing Sources $ - $ - $ - $ - Revenues before Transfers $ 354,779 $ 88,500 $ 1,204,402 $ 88,500 Transfers from Other Funds $ 230,821 $ 9,625 $ 9,625 $ 999,725 TOTAL REVENUES $ 585,600 $ 98,125 $ 1,214,027 $ 1,088,225 TOTAL RESOURCES $ 10,415,484 $ 8,641,558 $ 9,757,460 $ 10,532,943 EXPENDITURES Personal Services $ $ $ $ Professional/Technical Services $ $ $ $ Contractual Services $ $ $ $ Utilities $ $ $ $ Maintenance $ $ $ $ Other Services/Contingencies $ $ $ $ Insurance $ $ $ $ General & Administrative $ - $ $ $ Rebates/Incentives $ - $ $ $ Supplies $ - $ $ $ Capital / One -Time $ - $ $ $ Debt Service/Bank Charges $ - $ $ $ Expenditures before Transfers $ - $ - $ - $ Transfers to Other Funds $ 1,872,051 $ 312,742 $ 312,742 $ 1,524,162 TOTAL EXPENDITURES $ 1,872,051 $ 312,742 $ 312,742 $ 1,524,162 ENDING FUND BALANCE $ 8,543,433 $ 8,328,816 $ 9,444,718 $ 9,008,781 The decline in fund balance for FY2022 is a planned drawdown of excess reserves to rebate utility customers, recognize reduced required reserves, and cash flow capital improvements. 173 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 twenty years of remaining payments with additional debt capacity as the structure begins to decline in 2024 and 2025 and falls again in 2035. The final debt service payment lies in fiscal year 2041. This debt structure also represents the following ratios: Debt to Current Debt Debt per Capita: Tax Base: to Revenue: City - $1,072 0.91 % 11.1 % General obligation ratios are favorable. Low debts to tax base ratios reveal the City's goal of not burdening the citizens with excessive debt. The portion of the tax rate that is dedicated for existing debt levels is approximately 15.18%, 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 $0.4750 falls well below this limit. Euless' financial policies address debt management. Excerpts from that section include the following: * 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. W 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. * 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. * 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. Revenue: The City's revenue bonds are comprised of Water/Wastewater Bonds and Sales Tax Bonds. Water and Wastewater The existing debt structure represents twenty-eight years of remaining payments with a decline in 2025. The final payment lies in 2049. Current Revenue Bond Coverage for Water and Wastewater Bonds is 3.08 (see Table 12 of September 30, 2020 Comprehensive Annual Financial Report). 174 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. The final payment on outstanding sales tax bonds is scheduled for 2039. Current coverage ratio is 14.12 times, as calculated below: Gross Sales Tax Receipts $5,521,314 Avg. Annual Debt Service $390,919 14.12 Euless' financial policies also address revenue issues in the debt management section. Excerpts from that section include the following: A When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. 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. 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. Bond Rating History RATING AGENCY TYPE DATES RATING Standard & Poor's G.O. 02/09 to present AA 6/04 to 02/09 AA- 4/84 to 6/04 A+ 4/84 A to A+ WW & SS 05/12 to present AA+ Revenue 9/08 to 05/12 AA 6/04 to 9/08 A+ 6/87 to 6/04 A 4/83 to 6/87 A - Prior to 4/83 BBB+ Moody's G.O. *04/10 to present Aa2 5/85 to 04/10 Al Prior to 5/85 A WW & SS Revenue *04/10 to present Aa2 6/04 to 04/10 Al 6/99 to 6/04 A2 1983 to 1999 A *Moody's recalibrated its rating designations in April of 2010. 175 ANNUAL DEBT SERVICE TOTAL GENERAL OBLIGATION AND REVENUE DEBT $10,000,000 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 N SALES TAX % CENT Iml GOLF o STAR CENTER W WATER & WASTEWATER N G.O.'S AND C.O.'S - 2022 2024 2026 2028 2030 2032 2034 2036 2038 2040 2042 2044 2046 2048 FISCAL YEAR GENERAL TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF TOTAL GENERAL OBLIGATION AND REVENUE DEBT & CERTIFICATES WATER & SALES TAX YEAR 2022 OF OBLIGATION $5,825,057 GOLFREQUIREMENTS 1 591,275 1 1,208,393 $710,020 1 $401,125 1 8,735,870 2023 $5,828,311 $590,444 $1,214,746 $706,020 $397,975 $8,737,496 2024 $5,288,876 $588,738 $1,209,786 $708,740 $394,625 $8,190,765 2025 $4,172,001 $591,072 $1,073,658 $715,140 $401,075 $6,952,946 2026 $4,167,901 $587,419 $1,069,201 $0 $396,975 $6,221,496 2027 $4,170,791 $592,678 $1,073,835 $0 $396,975 $6,234,279 2028 $4,167,388 $0 $1,071,924 $0 $396,575 $5,635,886 2029 $4,169,925 $0 $1,074,096 $0 $395,775 $5,639,796 2030 $4,177,501 $0 $1,075,181 $0 $399,575 $5,652,257 2031 $3,934,454 $0 $1,074,672 $0 $394,875 $5,404,001 2032 $3,935,509 $0 $1,083,190 $0 $396,100 $5,414,799 2033 $3,939,725 $0 $1,075,675 $0 $397,000 $5,412,400 2034 $3,944,975 $0 $947,371 $0 $396,450 $5,288,796 2035 $3,510,728 $0 $954,407 $0 $395,600 $4,860,735 2036 $3,286,447 $0 $540,758 $0 $399,400 $4,226,605 2037 $3,288,553 $0 $539,444 $0 $397,700 $4,225,697 2038 $3,281,728 $0 $537,826 $0 $400,650 $4,220,204 2039 $2,642,350 $0 $380,949 $0 $278,100 $3,301,399 2040 $1,790,200 $0 $381,181 $0 $0 $2,171,381 2041 $922,725 $0 $381,208 $0 $0 $1,303,933 2042 $0 $0 $381,060 $0 $0 $381,060 2043 $0 $0 $380,767 $0 $0 $380,767 2044 $0 $0 $380,327 $0 $0 $380,327 2045 $0 $0 $379,773 $0 $0 $379,773 2046 $0 $0 $379,103 $0 $0 $379,103 2047 $0 $0 $383,316 $0 $0 $383,316 2048 $0 $0 $382,330 $0 $0 $382,330 2049 $0 $0 $381,225 $0 $0 $381,225 TOTAL $76,445,147 $3,541,625 $21,015,397 $2,839,920 $7,0369550 $11098789638 176 $6,500,000 $6,000,000 $5,500,000 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1, 500,000 $1, 000,000 $500,000 $0 Total General Obligation Debt Composition of Debt Service 2022 2024 2026 2028 2030 2032 2034 2036 2038 2040 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2022 $1,935,449 $3,889,608 $5,825,057 2023 $1,734,515 $4,093,796 $5,828,311 2024 $1,593,876 $3,695,000 $5,288,876 2025 $1,492,001 $2,680,000 $4,172,001 2026 $1,402,901 $2,765,000 $4,167,901 2027 $1,310,791 $2,860,000 $4,170,791 2028 $1,212,388 $2,955,000 $4,167,388 2029 $1,104,925 $3,065,000 $4,169,925 2030 $992,501 $3,185,000 $4,177,501 2031 $879,454 $3,055,000 $3,934,454 2032 $780,509 $3,155,000 $3,935,509 2033 $684,725 $3,255,000 $3,939,725 2034 $584,975 $3,360,000 $3,944,975 2035 $480,728 $3,030,000 $3,510,728 2036 $391,447 $2,895,000 $3,286,447 2037 $303,553 $2,985,000 $3,288,553 2038 $211,728 $3,070,000 $3,281,728 2039 $127,350 $2,515,000 $2,642,350 2040 $65,200 $1,725,000 $1,790,200 2041 $12,725 $910,000 $922,725 TOTAL $17, 301,743 $59,143,404 $76,445,147 177 H E C I T Y 0 EULESS 178 Tax -Supported General Obligation Debt Composition of Debt Service $4, 500, 000 $4,000,000 $3,500,000 $3,000,000 $ 2, 500, 000 $2,000,000 $1, 500, 000 $1, 000, 000 $500,000 $0 2022 2024 2026 2028 2030 2032 Fiscal Year - Interest 2034 2036 Principal E 2038 2040 DEBT SERVICE REQUIREMENTS SUMMARY OF TAX -SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2022 $1,187,868 $2,754,608 $3,942,476 2023 $1,031,159 $2,908,796 $3,939,955 2024 $942,445 $2,470,000 $3,412,445 2025 $876,345 $1,415,000 $2,291,345 2026 $827,120 $1,460,000 $2,287,120 2027 $776,185 $1,510,000 $2,286,185 2028 $720,738 $1,560,000 $2,280,738 2029 $657,563 $1,625,000 $2,282,563 2030 $591,164 $1,700,000 $2,291,164 2031 $525,739 $1,760,000 $2,285,739 2032 $465,966 $1,820,000 $2,285,966 2033 $410,769 $1,880,000 $2,290,769 2034 $352,875 $1,940,000 $2,292,875 2035 $292,069 $1,995,000 $2,287,069 2036 $230,884 $2,060,000 $2,290,884 2037 $169,084 $2,120,000 $2,289,084 2038 $104,291 $2,180,000 $2,284,291 2039 $47,725 $1,595,000 $1,642,725 2040 $15,475 $775,000 $790,475 2041 $3,300 $330,000 $333,300 TOTAL $10,228,762 $35,858,404 $46,087,165 179 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2012 DATED: December 1, 2011 ORIGINAL AMOUNT: $5,955,000 INTEREST RATES: BOND YEARS 2012-2016 @ 2.000%, 2017-2019 @ 3.000%, 2020-2022 @ 4.000%, 2023 @ 3.000% and 2024 @ 3.125% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 FEBRUARY 15 2022 4.000% $26,259 $16,159 $505,000 $547,419 2023 3.000% $16,159 $8,359 $520,000 $544,519 2024 3.125% $8,359 $0 $535,000 $543,359 TOTAL $50,778 $24,519 $1,560,000 $1,635,297 Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 180 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2018 DATED: March 1, 2018 ORIGINAL AMOUNT: $9,180,000 INTEREST RATES: BOND YEARS 2019 @ 4.00%, 2020-2023 @ 3.00%, 2024-2029 @ 4.00%, 2030- 2031 @ 3.00%, 2032-2033 @ 3.125%, 2034-2035 @ 3.250%, 2036-2037 @ 3.3375% and 2038 @ 3.50% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2028 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2022 3.000% $142,706 $137,306 $360,000 $640,013 2023 3.000% $137,306 $131,756 $370,000 $639,063 2024 4.000% $131,756 $124,056 $385,000 $640,813 2025 4.000% $124,056 $116,056 $400,000 $640,113 2026 4.000% $116,056 $107,756 $415,000 $638,813 2027 4.000% $107,756 $99,056 $435,000 $641,813 2028 4.000% $99,056 $90,056 $450,000 $639,113 2029 4.000% $90,056 $80,656 $470,000 $640,713 2030 3.000% $80,656 $73,382 $485,000 $639,039 2031 3.000% $73,382 $65,881 $500,000 $639,264 2032 3.125% $65,881 $57,834 $515,000 $638,716 2033 3.125% $57,834 $49,475 $535,000 $642,309 2034 3.250% $49,475 $40,538 $550,000 $640,013 2035 3.250% $40,538 $31,275 $570,000 $641,813 2036 3.375% $31,275 $21,319 $590,000 $642,594 2037 3.375% $21,319 $11,025 $610,000 $642,344 2038 3.500% $11,025 $0 $630,000 $641,025 TOTAL $1,380,135 $1,237,429 $8,270,000 $10,887,565 Proceeds from the sale of the Certificates will be used for (i) the construction of public works, to wit: (a) constructing, renovating, enlarging, equipping and improving various streets, roads, bridges, overpasses, alleyways, thoroughfares, sidewalks, pathways and related municipal facilities within the City, including lane markings, signage, street, drainage, curbs, gutters, ADA accessibility, traffic signals, lighting and landscaping related thereto and the acquisition of necessary rights -of -way and land in connection therewith; (b) constructing, renovating, enlarging, equipping, and improving water and wastewater facilities for the City and the acquisition of necessary rights -of -way and land in connection therewith; and (c) renovating, improving and equipping existing City buildings and facilities for police, fire and other City departments, including HVAC system and lighting improvements, and (ii) professional services rendered in relation to such projects and the financing thereof. A portion of the debt service is being repaid from other sources. 181 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: AXON ENTERPRISE, INC. LEASE DATED: October 25, 2018 ORIGINAL AMOUNT: $674,906 INTEREST RATES: 0% INTEREST RATE; 3% Imputed Interest Rate for Reporting Purposes PAYING AGENT: AXON ENTERPRISE, INC. OPTION DATE: N/A YEAR INTEREST INTEREST FEBRUARY7 PRINCIPAL FEBRUARY7 TOTAL REQUIREMENTS 2022 3.000% $8,502 $139,608 $148,110 2023 3.000% $4,314 $143,796 $148,110 TOTAL $12,816 $283,404 $296,220 The lease was used to finance an integrated camera and taser system along with related hardware and software for the police department. 182 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2019 DATED: January 15, 2019 ORIGINAL AMOUNT: $11,785,000 INTEREST RATES: BOND YEARS 2020-2024 @ 3.00%, 2025-2028 @ 4.00%, 2029-2031 @ 5.00%, 2032-2035 @ 4.00%, 2036 @ 3.250%, 2037-2038 @ 3.3375% and 2039 @ 3.50% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2028 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2022 3.000% $215,503 $208,978 $435,000 $859,481 2023 3.000% $208,978 $202,228 $450,000 $861,206 2024 3.000% $202,228 $195,328 $460,000 $857,556 2025 4.000% $195,328 $185,728 $480,000 $861,056 2026 4.000% $185,728 $175,728 $500,000 $861,456 2027 4.000% $175,728 $165,328 $520,000 $861,056 2028 4.000% $165,328 $154,528 $540,000 $859,856 2029 5.000% $154,528 $140,403 $565,000 $859,931 2030 5.000% $140,403 $125,528 $595,000 $860,931 2031 5.000% $125,528 $109,903 $625,000 $860,431 2032 4.000% $109,903 $96,803 $655,000 $861,706 2033 4.000% $96,803 $83,203 $680,000 $860,006 2034 4.000% $83,203 $69,003 $710,000 $862,206 2035 4.000% $69,003 $54,303 $735,000 $858,306 2036 3.250% $54,303 $41,872 $765,000 $861,175 2037 3.375% $41,872 $28,541 $790,000 $860,413 2038 3.375% $28,541 $14,788 $815,000 $858,328 2039 3.500% $14,788 $0 $845,000 $859,788 TOTAL t $2,267,697 $2,052,194 $11,165,000 $15,484,891 Proceeds from the sale of the Certificates will be used for (i) the construction of public works, to wit: (a) constructing, renovating, enlarging, equipping and improving various streets, roads, bridges, overpasses, alleyways, thoroughfares, sidewalks, pathways and related municipal facilities within the City, including lane markings, signage, street, drainage, curbs, gutters, ADA accessibility, traffic signals, lighting and landscaping related thereto and the acquisition of necessary rights -of -way and land in connection therewith; (b) constructing, renovating, enlarging, equipping, and improving water and wastewater facilities for the City and the acquisition of necessary rights -of -way and land in connection therewith; and (c) renovating, improving and equipping existing City buildings and facilities for police, fire and other City departments, including HVAC system and lighting improvements, and (ii) professional services rendered in relation to such projects and the financing thereof. 183 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2020 DATED: January 14, 2020 ORIGINAL AMOUNT: $7,115,000 INTEREST RATES: BOND YEARS 2020-2024 @ 3.50%, 2025-2031 @ 3.00%, 2032-2033 @ 2.00%, 2034 @ 2.125%, 2035 @ 2.250%, 2036-2037 @ 2.375% and 2038-2040 @ 2.50% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2029 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2022 3.500% $92,113 $87,300 $275,000 $454,413 2023 3.500% $87,300 $82,313 $285,000 $454,613 2024 3.500% $82,313 $77,150 $295,000 $454,463 2025 3.000% $77,150 $72,575 $305,000 $454,725 2026 3.000% $72,575 $67,850 $315,000 $455,425 2027 3.000% $67,850 $63,050 $320,000 $450,900 2028 3.000% $63,050 $58,100 $330,000 $451,150 2029 3.000% $58,100 $53,000 $340,000 $451,100 2030 3.000% $53,000 $47,675 $355,000 $455,675 2031 3.000% $47,675 $42,200 $365,000 $454,875 2032 2.000% $42,200 $38,500 $370,000 $450,700 2033 2.000% $38,500 $34,700 $380,000 $453,200 2034 2.125% $34,700 $30,556 $390,000 $455,256 2035 2.250% $30,556 $26,113 $395,000 $451,669 2036 2.375% $26,113 $21,303 $405,000 $452,416 2037 2.375% $21,303 $16,375 $415,000 $452,678 2038 2.500% $16,375 $11,063 $425,000 $452,438 2039 2.500% $11,063 $5,625 $435,000 $451,688 2040 2.500% $5,625 $0 $450,000 $455,625 TOTAL $927,559 $835,447 $6,850,000 $8,613,006 Proceeds from the sale of the Certificates will be used for (i) the construction of public works, to wit: acquiring, designing, constructing, improving, expanding and equipping one or more fire stations (including the demolition of existing Fire Station #1), and (ii) professional services rendered in relation to such projects and the financing thereof. 184 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX NOTES, SERIES 2020 DATED: June 25, 2020 ORIGINAL AMOUNT: $1,110,000 INTEREST RATES: 1.07% PAYING AGENT: UMB BANK, NA OPTION DATE: February 15, 2022 YEAR INTEREST INTEREST FEBRUARY 15 AUGUST 15 PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS 2022 1.070% $4,006 $2,100 $370,000 $376,106 2023 1.070% $2,100 $0 $375,000 $377,100 TOTAL $6,106 $2,100 $745,000 $753,206 The notes will be used to: (i) pay costs of purchasing equipment, machinery, building, and vehicles for the City's public works, parks and recreation, fire, and police departments; and (ii) to pay for professional services related to the construction, installation, demolition, and financing thereof. 185 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS AND SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATE OF OBLIGATION, SERIES 2021 DATED: April 8, 2021 ORIGINAL AMOUNT: $5,360,000 INTEREST RATES: BOND YEARS 2022-2041 @ 4.000% - 1.625% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2030 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 FEBRUARY 15 2022 4.000% $108,682 $60,423 $165,000 $334,105 2023 4.000% $60,423 $56,123 $215,000 $331,545 2024 2.125% $56,123 $53,732 $225,000 $334,854 2025 1.750% $53,732 $51,719 $230,000 $335,451 2026 1.750% $51,719 $49,707 $230,000 $331,426 2027 1.700% $49,707 $47,709 $235,000 $332,416 2028 4.000% $47,709 $42,909 $240,000 $330,619 2029 4.000% $42,909 $37,909 $250,000 $330,819 2030 4.000% $37,909 $32,609 $265,000 $335,519 2031 3.000% $32,609 $28,559 $270,000 $331,169 2032 1.625% $28,559 $26,284 $280,000 $334,844 2033 1.625% $26,284 $23,969 $285,000 $335,253 2034 1.750% $23,969 $21,431 $290,000 $335,400 2035 1.750% $21,431 $18,850 $295,000 $335,281 2036 2.000% $18,850 $15,850 $300,000 $334,700 2037 2.000% $15,850 $12,800 $305,000 $333,650 2038 2.000% $12,800 $9,700 $310,000 $332,500 2039 2.000% $9,700 $6,550 $315,000 $331,250 2040 2.000% $6,550 $3,300 $325,000 $334,850 2041 2.000% $3,300 $0 $330,000 $333,300 TOTAL $708,817 $600,134 $5,360,000 $6,668,951 Proceeds from the sale of the Certificates will be used to (i) construct public works and, (ii) to pay professional services rendered in relation to such projects and the financing thereof. 186 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX NOTES, SERIES 2021 DATED: April 8, 2021 ORIGINAL AMOUNT: $1,625,000 INTEREST RATES: 4.00% PAYING AGENT: U S Bank, N A OPTION DATE: N/A YEAR INTEREST INTEREST FEBRUARY 15 AUGUST 15 PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS 2022 4.000% $55,431 $22,400 $505,000 $582,831 2023 4.000% $22,400 $11,400 $550,000 $583,800 2024 4.000% $11,400 $0 $570,000 $581,400 TOTAL $89,231 $33,800 $1,625,000 $1,748,031 Proceeds from the sale of the Notes will be used for: (i) the costs of purchasing equipment, machinery, buildings and vehicles for the City fire and police departments and (ii) professional services rendered in connection with such projects and the Notes. 187 TIRZ/PID-Supported General Obligation Debt Composition of Debt Service $2,000,000 1 $1500, 000 $1, 000, 000 $500,000 $0 2022 2024 2026 2028 2030 2032 2034 2036 2038 2040 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TIRZ/PID-SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2022 $747,581 $1,135,000 $1,882,581 2023 $703,356 $1,185,000 $1,888,356 2024 $651,431 $1,225,000 $1,876,431 2025 $615,656 $1,265,000 $1,880,656 2026 $575,781 $1,305,000 $1,880,781 2027 $534,606 $1,350,000 $1,884,606 2028 $491,650 $1,395,000 $1,886,650 2029 $447,363 $1,440,000 $1,887,363 2030 $401,338 $1,485,000 $1,886,338 2031 $353,716 $1,295,000 $1,648,716 2032 $314,544 $1,335,000 $1,649,544 2033 $273,956 $1,375,000 $1,648,956 2034 $232,100 $1,420,000 $1,652,100 2035 $188,659 $1,035,000 $1,223,659 2036 $160,563 $835,000 $995,563 2037 $134,469 $865,000 $999,469 2038 $107,438 $890,000 $997,438 2039 $79,625 $920,000 $999,625 2040 $49,725 $950,000 $999,725 2041 $9,425 $580,000 $589,425 TOTAL $7,072,981 $23,285,000 $30,357,981 TIRZ - Tax Increment Reinvestment Zone PID - Public Improvement District 188 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 DATED: January 15, 2011 ORIGINAL AMOUNT: $180,130 INTEREST RATES: BOND YEARS 2011-2018 @ 3.000%, 2019-2026 @ 4.000%, 2027-2028 @ 4.125%, 2029-2030 @ 4.250% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 2022 4.000% $2,050 $2,050 $10,000 $14,100 2023 4.000% $1,850 $1,850 $10,000 $13,700 2024 4.000% $1,650 $1,650 $10,000 $13,300 2025 4.000% $1,450 $1,450 $10,000 $12,900 2026 4.000% $1,250 $1,250 $10,000 $12,500 2027 4.125% $1,050 $1,050 $10,000 $12,100 2028 4.125% $844 $844 $10,000 $11,688 2029 4.250% $638 $638 $15,000 $16,275 2030 4.250% $319 $319 $15,000 $15,638 TOTAL $11,100 $11,100 $100,000 $122,200 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 189 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 (GLADE PARKS) DATED: January 15, 2011 ORIGINAL AMOUNT: $2,854,870 INTEREST RATES: BOND YEARS 2011-2018 @3.000%, 2019-2026 @ 4.000%, 2027-2028@ 4.125%, 2029-2030 @4.250% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2022 4.000% $34,072 $34,072 $155,000 $223,144 2023 4.000% $30,972 $30,972 $165,000 $226,944 2024 4.000% $27,672 $27,672 $170,000 $225,344 2025 4.000% $24,272 $24,272 $175,000 $223,544 2026 4.000% $20,772 $20,772 $185,000 $226,544 2027 4.125% $17,072 $17,072 $195,000 $229,144 2028 4.125% $13,050 $13,050 $200,000 $226,100 2029 4.250% $8,925 $8,925 $205,000 $222,850 2030 4.250% $4,569 $4,569 $215,000 $224,138 TOTAL $181,375 $181,375 $1,665,000 $2,027,750 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 190 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2014 (GLADE PARKS) DATED: October 15, 2014 ORIGINAL AMOUNT: $5,715,000 INTEREST RATES: BOND YEARS 2017-2023 @5.000%, 2024-2034 @ 3.000% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2024 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2022 5.000% $73,325 $73,325 $280,000 $426,650 2023 5.000% $66,325 $66,325 $295,000 $427,650 2024 3.000% $58,950 $58,950 $305,000 $422,900 2025 3.000% $54,375 $54,375 $315,000 $423,750 2026 3.000% $49,650 $49,650 $325,000 $424,300 2027 3.000% $44,775 $44,775 $335,000 $424,550 2028 3.000% $39,750 $39,750 $345,000 $424,500 2029 3.000% $34,575 $34,575 $355,000 $424,150 2030 3.000% $29,250 $29,250 $365,000 $423,500 2031 3.000% $23,775 $23,775 $380,000 $427,550 2032 1 3.000% $18,075 $18,075 $390,000 $426,150 2033 3.000% $12,225 $12,225 $400,000 $424,450 2034 3.000% $6,225 $6,225 $415,000 $427,450 TOTAL $511,275 $511,275 $4,505,000 $5,527,550 Proceeds from the sale of the Bonds will be used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) professional services rendered in relation to such projects and the financing thereof. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 191 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2015 (GLADE PARKS PHASE 3) DATED: October 27, 2015 ORIGINAL AMOUNT: $3,030,000 INTEREST RATES: BOND YEARS 2016-2035 @3.000% - 5.000% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2026 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2022 5.000% $43,500 $40,000 $140,000 $223,500 2023 5.000% $40,000 $36,375 $145,000 $221,375 2024 5.000% $36,375 $32,625 $150,000 $219,000 2025 3.000% $32,625 $30,225 $160,000 $222,850 2026 3.000% $30,225 $27,750 $165,000 $222,975 2027 3.000% $27,750 $25,200 $170,000 $222,950 2028 3.000% $25,200 $22,500 $180,000 $227,700 2029 3.000% $22,500 $19,725 $185,000 $227,225 2030 3.000% $19,725 $16,875 $190,000 $226,600 2031 3.125% $16,875 $13,828 $195,000 $225,703 2032 3.125% $13,828 $10,703 $200,000 $224,531 2033 3.250% $10,703 $7,291 $210,000 $227,994 2034 1 3.500% $7,291 $3,797 $215,000 $226,088 2035 3.375% $3,797 $0 $225,000 $228,797 TOTAL $330,394 $286,894 $2,530,000 $3,147,288 Proceeds from the sale of the Certificates will be used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting and traffic signalization incident thereto and the acquisition of land and rights -of -way therefor and (ii) professional services rendered in relation to such projects and the financing thereof. 192 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2016 (MIDTOWN DEVELOPMENT) DATED: January 12, 2016 ORIGINAL AMOUNT: $16,450,000 INTEREST RATES: BOND YEARS 2016-2041 @2.000% - 4.000% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2026 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2022 3.000% $222,594 $222,594 $550,000 $995,188 2023 4.000% $214,344 $214,344 $570,000 $998,688 2024 2.250% $202,944 $202,944 $590,000 $995,888 2025 3.000% $196,306 $196,306 $605,000 $997,613 2026 3.000% $187,231 $187,231 $620,000 $994,463 2027 3.000% $177,931 $177,931 $640,000 $995,863 2028 3.000% $168,331 $168,331 $660,000 $996,663 2029 3.000% $158,431 $158,431 $680,000 $996,863 2030 3.000% $148,231 $148,231 $700,000 $996,463 2031 3.000% $137,731 $137,731 $720,000 $995,463 2032 3.000% $126,931 $126,931 $745,000 $998,863 2033 3.000% $115,756 $115,756 $765,000 $996,513 2034 3.000% $104,281 $104,281 $790,000 $998,563 2035 3.000% $92,431 $92,431 $810,000 $994,863 2036 3.125% $80,281 $80,281 $835,000 $995,563 2037 3.125% $67,234 $67,234 $865,000 $999,469 2038 3.125% $53,719 $53,719 $890,000 $997,438 2039 3.250% $39,813 $39,813 $920,000 $999,625 2040 3.250% $24,863 $24,863 $950,000 $999,725 2041 * 3.250% $9,425 $0 $580,000 $589,425 TOTAL $2,528,809 $2,519,384 $14,485,000 $19,533,194 Proceeds from the sale of the Certificates will be used for (i) public infrastructure including demolishing dangerous structures, streets, street improvements, water and wastewater, drainage, curbs, gutters, sidewalks, entryways, signage, lighting, traffic signalization and other public improvements thereto and the acquisition of land and rights -of - way therefor and (ii) professional services rendered in relation to such projects and the financing thereof. * In 2041, Principal payment and final maturity is February 15, 2041. 193 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 Taxable (Self Supporting) G.O. Debt Composition of Debt Service W Interest o Principal 2022 2024 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE (SELF SUPPORTING) G.O. DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2022 $110,020 $600,000 $710,020 2023 $86,020 $620,000 $706,020 2024 $58,740 $650,000 $708,740 2025 $30,140 $685,000 $715,140 TOTAL $284,920 $2,555,000 $2,839,920 G.O. - General Obligation 194 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAXABLE GENERAL OBLIGATION REFUNDING BONDS SERIES 2010 DATED: AUGUST 15, 2010 ORIGINAL AMOUNT: $8,110,000 INTEREST RATES: 2011 - 2025, RATES VARY FROM .680% TO 4.400% PAYING AGENT: U.S. BANK OPTION DATE: August 1, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST1 TOTAL REQUIREMENTS FEBRUARY1 AUGUST1 2022 4.000% $55,010 $55,010 $600,000 $710,020 2023 4.400% $43,010 $43,010 $620,000 $706,020 2024 4.400% $29,370 $29,370 $650,000 $708,740 2025 4.400% $15,070 $15,070 $685,000 $715,140 TOTAL $142,460 $142,460 $2,555,000 $2,839,920 Proceeds from the sale of the Certificates were used to purchase a community ice skating recreation facility and to pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000) of the Net revenues of the City's combined Waterworks and Sewer System as provided in the Ordinance. The facility is operated by the Dallas Stars; rental payments received from the operator are used to fund this self- supporting debt. 195 Golf G.O. Refunding Debt Composition of Debt Service $800,000 PRINCIPAL $600,000 $400,000 $200,000 $0 INTEREST 2022 2024 2026 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF G.O. REFUNDING DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2022 $71,275 $520,000 $591,275 2023 $60,444 $530,000 $590,444 2024 $48,738 $540,000 $588,738 2025 $36,072 $555,000 $591,072 2026 $22,419 $565,000 $587,419 2027 $7,678 $585,000 $592,678 TOTAL $246,625 $3,295,000 $3,541,625 These bonds were originally issued as C. O. bonds paid from the surplus revenues of each function. Therefore, they are presented separately from other G.O. and C.O. Bonds. G.O. - General Obligation C.O. - Certificates of Obligation 196 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-GOLF DATED: November 1, 2012 ORIGINAL AMOUNT: $7,185,000 INTEREST RATES: BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%, 2017-2018 @ 2.000%, 2019-2021 @ 3.000%, 2022 @ 2.000%, 2023 @ 2.125%, 2024 @ 2.250%, 2025 @ 2.375%, 2026 @ 2.500%, 2027 @ 2.625% PAYING AGENT: U.S. BANK OPTION DATE: FEBRUARY 15, 2022 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2022 2.000% $38,238 $33,038 $520,000 $591,275 2023 2.125% $33,038 $27,406 $530,000 $590,444 2024 2.250% $27,406 $21,331 $540,000 $588,738 2025 2.375% $21,331 $14,741 $555,000 $591,072 2026 2.500% $14,741 $7,678 $565,000 $587,419 2027 2.625% $7,678 $0 $585,000 $592,678 TOTAL $142,431 $104,194 $3,295,000 $3,541,625 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. AVERAGE ANNUAL DEBT OUTSTANDING $590,271 197 Water & Wastewater Revenue Debt Composition of Debt Service $1,300,000 $1,200,000 $1,100,000 $1,000,000 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 J PRINCIPAL o INTEREST $0 2022 2025 2028 2031 2034 2037 2040 2043 2046 2049 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2022 $263,393 $945,000 $1,208,393 2023 $254,746 $960,000 $1,214,746 2024 $244,786 $965,000 $1,209,786 2025 $233,658 $840,000 $1,073,658 2026 $224,201 $845,000 $1,069,201 2027 $213,835 $860,000 $1,073,835 2028 $201,924 $870,000 $1,071,924 2029 $189,096 $885,000 $1,074,096 2030 $175,181 $900,000 $1,075,181 2031 $159,672 $915,000 $1,074,672 2032 $143,190 $940,000 $1,083,190 2033 $125,675 $950,000 $1,075,675 2034 $107,371 $840,000 $947,371 2035 $94,407 $860,000 $954,407 2036 $80,758 $460,000 $540,758 2037 $74,444 $465,000 $539,444 2038 $67,826 $470,000 $537,826 2039 $60,949 $320,000 $380,949 2040 $56,181 $325,000 $381,181 2041 $51,208 $330,000 $381,208 2042 $46,060 $335,000 $381,060 2043 $40,767 $340,000 $380,767 2044 $35,327 $345,000 $380,327 2045 $29,773 $350,000 $379,773 2046 $24,103 $355,000 $379,103 2047 $18,316 $365,000 $383,316 2048 $12,330 $370,000 $382,330 2049 $6,225 $375,000 $381,225 TOTAL $3,235,397 $17,780,000 $21,015,397 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $750,550 198 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM SERIES 2012 REVENUE REFUNDING BONDS, DATED: March 29, 2012 ORIGINAL AMOUNT: $3,340,000 INTEREST RATES: BOND YEAR 2012-2024 @ 2.030% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2022 2.030% $4,111 $4,111 $130,000 $138,222 2023 2.030% $2,791 $2,791 $140,000 $145,582 2024 2.030% $1,370 $1,370 $135,000 $137,740 TOTAL $8,272 $8,272 $405,000 $421,544 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding Water and Wastewater System debt in order to lower the overall debt service requirements of the Water and Sewer fund and (ii) to pay the costs associated with the issuance of the Bonds. 199 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2013 DATED: June 25, 2013 ORIGINAL AMOUNT: $1,585,000 INTEREST RATES: BOND YEAR 2012-2033 @ 2.00% - 5.00% PAYING AGENT: U. S. BANK OPTION DATE: July 25, 2023 YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2022 3.625% $24,153 $24,153 $70,000 $118,306 2023 3.625% $22,884 $22,884 $75,000 $120,769 2024 4.000% $21,525 $21,525 $75,000 $118,050 2025 4.000% $20,025 $20,025 $80,000 $120,050 2026 4.000% $18,425 $18,425 $80,000 $116,850 2027 4.500% $16,825 $16,825 $85,000 $118,650 2028 4.500% $14,913 $14,913 $90,000 $119,825 2029 4.500% $12,888 $12,888 $95,000 $120,775 2030 5.000% $10,750 $10,750 $100,000 $121,500 2031 5.000% $8,250 $8,250 $105,000 $121,500 2032 5.000% $5,625 $5,625 $110,000 $121,250 2033 5.000% $2,875 $2,875 $115,000 $120,750 TOTAL $179,138 $179,138 $1,080,000 $1,438,275 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights -of -way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 200 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015A Meters DATED: June 15, 2015 ORIGINAL AMOUNT: $4,685,000 INTEREST RATES: BOND YEARS 2019-2035 @ 0% - 1.98% PAYING AGENT: Texas Water Development Board OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2022 0.800% $26,191 $26,191 $220,000 $272,383 2023 0.960% $25,311 $25,311 $220,000 $270,623 2024 1.120% $24,255 $24,255 $225,000 $273,511 2025 1.250% $22,995 $22,995 $225,000 $270,991 2026 1.390% $21,589 $21,589 $230,000 $273,178 2027 1.500% $19,991 $19,991 $235,000 $274,981 2028 1.590% $18,228 $18,228 $235,000 $271,456 2029 1.670% $16,360 $16,360 $240,000 $272,720 2030 1.740% $14,356 $14,356 $245,000 $273,712 2031 1.800% $12,224 $12,224 $250,000 $274,449 2032 1.850% $9,974 $9,974 $255,000 $274,949 2033 1.900% $7,616 $7,616 $260,000 $275,231 2034 1.940% $5,146 $5,146 $260,000 $270,291 2035 1.980% $2,624 $2,624 $265,000 $270,247 TOTAL $226,859 $226,859 $3,365,000 $3,818,718 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights -of -way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 201 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015B Reclaimed Water System) DATED: June 15, 2015 ORIGINAL AMOUNT: $2,380,000 INTEREST RATES: BOND YEARS 2020-2035 @ 0% -1.68% PAYING AGENT: Texas Water Development Board OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2022 0.500% $11,145 $11,145 $120,000 $142,290 2023 0.660% $10,845 $10,845 $120,000 $141,690 2024 0.820% $10,449 $10,449 $120,000 $140,898 2025 0.950% $9,957 $9,957 $120,000 $139,914 2026 1.090% $9,387 $9,387 $120,000 $138,774 2027 1.200% $8,733 $8,733 $125,000 $142,466 2028 1.290% $7,983 $7,983 $125,000 $140,966 2029 1.370% $7,177 $7,177 $125,000 $139,353 2030 1.440% $6,320 $6,320 $130,000 $142,641 2031 1.500% $5,384 $5,384 $130,000 $140,769 2032 1.550% $4,409 $4,409 $135,000 $143,819 2033 1.600% $3,363 $3,363 $135,000 $141,726 2034 1.640% $2,283 $2,283 $135,000 $139,566 2035 1.680% $1,176 $1,176 $140,000 $142, 352 TOTAL $98,610 $98,610 $1,780,000 $1,977,219 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights -of -way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 202 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2018 DATED: April 15, 2018 ORIGINAL AMOUNT: $2,785,000 INTEREST RATES: BOND YEARS 2018-2038 @ 0% -1.49% PAYING AGENT: Texas Water Development Board OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2022 0.240% $12,862 $12,862 $130,000 $155,723 2023 0.410% $12,706 $12,706 $130,000 $155,411 2024 0.540% $12,439 $12,439 $135,000 $159,878 2025 0.670% $12,075 $12,075 $135,000 $159,149 2026 0.810% $11,622 $11,622 $135,000 $158,245 2027 0.940% $11,076 $11,076 $135,000 $157,151 2028 1.020% $10,441 $10,441 $135,000 $155,882 2029 1.110% $9,753 $9,753 $140,000 $159,505 2030 1.170% $8,976 $8,976 $140,000 $157,951 2031 1.220% $8,157 $8,157 $140,000 $156,313 2032 1.270% $7,303 $7,303 $145,000 $159,605 2033 1.320% $6,382 $6,382 $145,000 $157,764 2034 1.370% $5,425 $5,425 $145,000 $155,850 2035 1.410% $4,432 $4,432 $150,000 $158,863 2036 1.440% $3,374 $3,374 $150,000 $156,748 2037 1.470% $2,294 $2,294 $155,000 $159,588 2038 1.490% $1,155 $1,155 $155,000 $157,310 TOTAL $140,467 $140,467 $2,400,000 $2,680,934 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights -of -way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 203 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2019 DATED: April 25, 2019 ORIGINAL AMOUNT: $9,275,000 INTEREST RATES: BOND YEARS 2020-2049 @ 0.23% -1.66% PAYING AGENT: Texas Water Development Board OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2022 0.290% $53,235 $53,235 $275,000 $381,470 2023 0.350% $52,836 $52,836 $275,000 $380,673 2024 0.420% $52,355 $52,355 $275,000 $379,710 2025 0.500% $51,778 $51,778 $280,000 $383,555 2026 0.560% $51,078 $51,078 $280,000 $382,155 2027 0.640% $50,294 $50,294 $280,000 $380,587 2028 0.720% $49,398 $49,398 $285,000 $383,795 2029 0.830% $48,372 $48,372 $285,000 $381,743 2030 0.960% $47,189 $47,189 $285,000 $379,378 2031 1.060% $45,821 $45,821 $290,000 $381,642 2032 1.140% $44,284 $44,284 $295,000 $383,568 2033 1.200% $42,602 $42,602 $295,000 $380,205 2034 1.240% $40,832 $40,832 $300,000 $381,665 2035 1.290% $38,972 $38,972 $305,000 $382,945 2036 1.340% $37,005 $37,005 $310,000 $384,010 2037 1.400% $34,928 $34,928 $310,000 $379,856 2038 1.450% $32,758 $32,758 $315,000 $380,516 2039 1.490% $30,474 $30,474 $320,000 $380,949 2040 1.530% $28,090 $28,090 $325,000 $381,181 2041 1.560% $25,604 $25,604 $330,000 $381,208 2042 1.580% $23,030 $23,030 $335,000 $381,060 2043 1.600% $20,384 $20,384 $340,000 $380,767 2044 1.610% $17,664 $17,664 $345,000 $380,327 2045 1.620% $14,886 $14,886 $350,000 $379,773 2046 1.630% $12,051 $12,051 $355,000 $379,103 2047 1.640% $9,158 $9,158 $365,000 $383,316 2048 1.650% $6,165 $6,165 $370,000 $382,330 2049 1.660% $3,113 $3,113 $375,000 $381,225 TOTAL $964,353 $964,353 $8,750,000 $10,678,707 Proceeds from the sale of the Bonds will provide funds for Capital Improvement Project WT1802 Well Replacement - Fuller / Far North. 204 $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 Sales Tax Revenue Debt Composition of Debt Service PRINCIPAL INTEREST I 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE DEBT YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 2022 $181,125 $220, 000 $401,125 2023 $172,975 $225,000 $397,975 2024 $164,625 $230,000 $394,625 2025 $156,075 $245,000 $401,075 2026 $146,975 $250,000 $396,975 2027 $136,975 $260,000 $396,975 2028 $126,575 $270,000 $396,575 2029 $115,775 $280,000 $395,775 2030 $104,575 $295,000 $399,575 2031 $94,875 $300,000 $394,875 2032 $86,100 $310,000 $396,100 2033 $77,000 $320,000 $397,000 2034 $66,450 $330,000 $396,450 2035 $55,600 $340,000 $395,600 2036 $44,400 $355,000 $399,400 2037 $32,700 $365,000 $397,700 2038 $20,650 $380,000 $400,650 2039 $8,100 $270,000 $278,100 TOTAL $1,791,550 $5,245,000 $7,036,550 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) AVERAGE ANNUAL DEBT OUTSTANDING $401,125 $390,919 205 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 2018 DATED: 10/15/18 ORIGINAL AMOUNT: $1,635,000 INTEREST RATE: YEARS 2020-2025 @ 3.00%, YEARS 2026-2038 @ 4.00% PAYING AGENT: U.S. BANK, NATIONAL ASSOCIATION, DALLAS, TEXAS OPTION DATE: 9/15/2028 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2022 3.00% $27,575 $27,575 $65,000 $120,150 2023 3.00% $26,600 $26,600 $65,000 $118,200 2024 3.00% $25,625 $25,625 $65,000 $116,250 2025 3.00% $24,650 $24,650 $70,000 $119,300 2026 4.00% $23,600 $23,600 $70,000 $117,200 2027 4.00% $22,200 $22,200 $75,000 $119,400 2028 4.00% $20,700 $20,700 $75,000 $116,400 2029 4.00% $19,200 $19,200 $80,000 $118,400 2030 4.00% $17,600 $17,600 $85,000 $120,200 2031 4.00% $15,900 $15,900 $85,000 $116,800 2032 4.00% $14,200 $14,200 $90,000 $118,400 2033 4.00% $12,400 $12,400 $95,000 $119,800 2034 4.00% $10,500 $10,500 $95,000 $116,000 2035 4.00% $8,600 $8,600 $100,000 $117,200 2036 4.00% $6,600 $6,600 $105,000 $118,200 2037 4.00% $4,500 $4,500 $110,000 $119,000 2038 4.00% $2,300 $2,300 $115,000 $119,600 TOTAL $282,750 $282,750 $1,445,000 $2,010,500 Proceeds from the sale of the Bonds will be used to (i) pay contractual obligations of the City to be incurred for the construction of parks and park facilities, and (ii) pay the costs associated with the issuance of the Bonds. 206 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 2019 DATED: 11 /12/19 ORIGINAL AMOUNT: $4,120,000 INTEREST RATE: YEARS 2020-2029 @ 4.00%, 2030 @ 3.00%, YEARS 2031-2032 @2.5%, YEARS 2033-2039 @ 3.00% PAYING AGENT: U.S. BANK, NATIONAL ASSOCIATION, DALLAS, TEXAS OPTION DATE: 9/15/2030 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2022 4.00% $62,988 $62,988 $155,000 $280,975 2023 4.00% $59,888 $59,888 $160,000 $279,775 2024 4.00% $56,688 $56,688 $165,000 $278,375 2025 4.00% $53,388 $53,388 $175,000 $281,775 2026 4.00% $49,888 $49,888 $180,000 $279,775 2027 4.00% $46,288 $46,288 $185,000 $277,575 2028 4.00% $42,588 $42,588 $195,000 $280,175 2029 4.00% $38,688 $38,688 $200,000 $277,375 2030 3.00% $34,688 $34,688 $210,000 $279,375 2031 2.50% $31,538 $31,538 $215,000 $278,075 2032 2.50% $28,850 $28,850 $220,000 $277,700 2033 3.00% $26,100 $26,100 $225,000 $277,200 2034 3.00% $22,725 $22,725 $235,000 $280,450 2035 3.00% $19,200 $19,200 $240,000 $278,400 2036 3.00% $15,600 $15,600 $250,000 $281,200 2037 3.00% $11,850 $11,850 $255,000 $278,700 2038 3.00% $8,025 $8,025 $265,000 $281,050 2039 3.00% $4,050 $4,050 $270,000 $278,100 TOTAL $613,025 $613,025 $3,800,000 $5,026,050 Proceeds from the sale of the Bonds will be used to (i) pay contractual obligations of the City to be incurred for improvements to parks and park facilities located at the Parks at Texas Star, including softball facilities, and (ii) pay the costs associated with the issuance of the Bonds. 207 H E C I T Y 0 EULESS 208 Appendices N 17' 209 H E C I T Y 0 EULESS 210 Appendix A Human Resources 170" Nil Full -Time Personnel Counts FY 19/20 FY 20/21 FY 20/21 FY 21/22 ACTUAL BUDGETED ESTIMATED BUDGETED CITY ADMINISTRATION 3.50 A 3.00 3.00 G 3.50 CITY SECRETARY 3.50 3.50 3.50 3.50 Total City Administration 7.00 6.50 6.50 7.00 FINANCE/BUDGET 2.00 B 1.50 1.50 1.50 MUNICIPAL COURTS 7.75 7.75 7.75 H 8.25 ACCOUNTING 4.00 D 3.50 3.50 3.50 PURCHASING 1.00 1.00 1.00 1.00 Total Finance 14.75 13.75 13.75 14.25 POLICE CODE COMPLIANCE 16.00 16.00 16.00 16.00 POLICE ADMINISTRATION 7.00 7.00 7.00 7.00 POLICE PATROL 45.00 C 49.00 49.00 F&J 49.00 POLICE CID 13.00 E 14.00 14.00 14.00 POLICE SERVICE 22.00 E 21.00 21.00 21.00 POLICE DETENTION 17.00 17.00 17.00 17.00 Total Police Department 120.00 124.00 124.00 124.00 FIRE MARSHAL/EDUCATION 4.00 4.00 4.00 4.00 FIRE ADMINISTRATION 4.00 4.00 4.00 4.00 EMS/SUPPRESSION 67.00 67.00 67.00 J 70.00 Total Fire Department 75.00 75.00 75.00 78.00 INFORMATION SERVICES 1.00 1.00 1.00 1.00 HUMAN RESOURCES 3.50 3.50 3.50 3.50 FACILITY MAINTENANCE 4.00 4.00 4.00 4.00 Total Administrative Services 8.50 8.50 8.50 8.50 LIBRARY 9.00 9.00 9.00 9.00 Total Library 9.00 9.00 9.00 9.00 PLANNING & DEVELOPMENT 2.50 2.50 2.50 2.50 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 Total Planning & Development 6.50 6.50 6.50 6.50 RECREATION 5.50 5.50 5.50 5.50 PARKS 11.00 11.00 11.00 11.00 SENIOR CENTER 2.00 2.00 2.00 2.00 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 Total Community Services 19.50 19.50 19.50 19.50 STREET MAINTENANCE 11.50 11.50 11.50 11.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 1.00 1.00 1.00 1.00 Total Public Works 15.50 15.50 15.50 15.50 TOTAL GENERAL FUND 275.75 278.25 278.25 282.25 EDC - PARKS 13.25 13.25 13.25 13.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 EDC - ECO. DEV. 1.00 1.00 1.00 1.00 TOTAL EDC FUND 24.25 24.25 24.25 24.25 WATER OFFICE 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 W&S ENGINEERING 3.00 3.00 3.00 3.00 WATER PRODUCTION 5.75 5.75 5.75 5.75 WATER DISTRIBUTION 7.25 7.25 7.25 I 8.25 SEWAGE & TREATMENT 8.00 8.00 8.00 8.00 METER SERVICES 1.00 1.00 1.00 1.00 Total Public Works 25.00 25.00 25.00 26.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.00 A, B & D 9.50 9.50 G 10.00 Total Non -departmental 14.00 13.50 13.50 14.00 TOTAL W&S FUND 44.00 43.50 43.50 45.00 GOLF NON DEPARTMENTAL 0.75 0.75 0.75 0.75 GOLF COURSE MAINT. 4.00 4.00 4.00 4.00 GOLF PRO SHOP 2.50 2.50 2.50 2.50 GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00 GOLF CONFERENCE CENTRE 1.50 1.50 1.50 1.50 TOTAL GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 H 0.75 CRIME CONTROL FUND 19.00 C 15.00 15.00 F 18.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 8.00 8.00 8.00 8.00 PARKS @ TEXAS STAR 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 36.25 32.25 32.25 34.75 TOTAL ALL FUNDS 392.00 390.00 390.00 398.00 A) Unfunded Assistant City Manager Position F) Transferred 3 Police Officers from General Fund to CCPD B) Unfunded Internal Auditor Position G) Funded Assistant City Manager Position C) Transferred 4 Police Officers from CCPD to General Fund H) Split Juvenile Case Clerk between General Fund and Juvenile Case Fund D) Split Budget/Treasury Manager between General Fund and Water & Wastewater Fund 1) Added 1 Public Works Field Tech in Water & Wastewater Fund E) Transferred Records Clerk to Crime Scene Technician J) Added 3 Police Officers and 3 Fire Fighter/Paramedics in General Fund 212 PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY20 ACTUAL FY21 BUDGETED FY21 ESTIMATED FY22 FUNDED GENERAL FUND 275.75 278.25 278.25 282.25 EDC FUND 24.25 24.25 24.25 24.25 WATER & WW FUND 44.00 43.50 43.50 45.00 GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 0.75 CRIME CONTROL DISTRICT 19.00 15.00 15.00 18.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY 8.00 8.00 8.00 8.00 PARKS AT TEXAS STAR 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL 392.00 390.00 390.00 398.00 PART-TIME EMPLOYEES GENERAL FUND 49.00 49.00 49.00 49.00 EDC FUND 17.00 17.00 17.00 17.00 WATER & WW FUND 2.00 2.00 2.00 2.00 GOLF COURSE FUND 57.00 57.00 57.00 57.00 SPECIAL RECREATION FUND 3.00 3.00 3.00 3.00 PARKS AT TEXAS STAR 26.00 26.00 26.00 26.00 TOTAL 154.00 154.00 154.00 154.00 213 H E C I T Y 0 EULESS NEI Appendix B Financial Terminology 215 H E C I T Y 0 EULESS 216 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 position is 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 position. 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 project 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. PAN FUND RELATIONSHIPS Why all these funds? Where is the money being spent? All legitimate questions. 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/SOURCE OF FUNDS GENERALFUND To account for most operating revenues and Provides funding for general City operations or expenditures of the City, not specifically traditional City services. Supports all other required to be reported separately. fund groups. WATER & WASTEWATER FUND To account for water and sewer system services. Uses no tax dollars for support. Rates are based Rates are applied to actual usage. on consumption. Billing services provided for other funds. CAPITAL PROJECTS FUNDS To account for financial resources to be used Receives funding from the General Fund, Water & for the acquisition or construction of major Sewer Fund, Car Rental Fund, grants, and from facilities or assets. the proceeds of the sale of debt instruments for capital improvements. DEBT SERVICE FUNDS To account for the accumulation of resources Funds borrowed for general operations. for, and the payment of, general obligation, NOTE: Both Water and Sewer, as well as certificates of obligation, water and sewer, or Drainage Enterprise Funds, pay for their own debt drainage long-term debt principal and interest. and are not G.O. debt. RISK MANAGEMENT / WORKERS COMP FUND To account for liability and casualty claims as Receives funding from all operating departments, well as workers' compensation programs. on a per employee basis for compensation and pro rata for liability. HOTEL/MOTEL FUND To account for the operations and expenditures Funded from hotel/motel occupancy tax revenues. for tourism and related programs of the City, primarily advertising and promotion. SERVICE CENTER FUND To account for operating costs and revenues of Receives funds from water and sewer fund. the fleet maintenance service to all City Departments. POLICE DRUG FUND To account for revenues and expenditures of Receives funding through the forfeiture of assets the Police Department activities in conjunction seized from drug traffickers through efforts of the with various DEA Task Forces. two DEA Task Forces. Revenue is then utilized for law enforcement in our community. INSURANCE & BENEFITS FUND To account for the revenues and expenditures Receives employee premiums and funding from all for the City's health insurance claims for all operating departments, on a per employee basis. employees and retirees. EQUIPMENT REPLACEMENT FUND To account for the accumulation of funds Funding is provided annually by user departments planned to be used for replacement of vehicles based on a calculation of depreciable value. Sale and some equipment. Allows for level of of auction equipment is reported here. expenditures for these costly assets. RECREATION CLASSES FUND To account for operating revenues and Funded from various athletic and special events, expenditures of the City's recreational program recreation class fees, etc. and events. ARBOR DAZE FUND To account for revenues and expenditures of Funded from business sponsorships, booth rental, the City's annual Arbor Daze festival. ticket sales, souvenir sales, plant sales, etc. 218 FUND/PURPOSE RELATIONSHIP TO OTHER FUNDS DRAINAGE UTILITY FUND To account for acquisition, operation, and Uses no tax dollars for support. Funded primarily maintenance of the City's drainage utility by user charges. system. TEXAS STAR GOLF COURSE FUND To account for revenues for the Texas Star Revenues generated from green fees, cart rentals, Golf Course and Conference Centre. membership dues, pro shop sales, restaurant sales, and conference center rentals. EULESS DEVELOPMENT CORPORATION '/2 CENT SALES TAX FUND (EDC) Funds mandated for economic development, To account for proceeds of half cent sales tax library and parks by half -cent sales tax proceeds. for economic development, library and parks, per referendum. CRIME CONTROL & PREVENTION DISTRICT'/4 CENT SALES TAX FUND (CCPD) To account for'/4 cent sales tax for the Receives funding from sales tax collections for revenues and expenditures for CCPD. CCPD. PARKS AT TEXAS STAR FUND (PATS) To account for revenues for Youth and Adult Revenues generated from tournaments, Sports activity at the Parks at Texas Star. recreational league fees, pro shop sales, concessions, and use of facilities. CAR RENTAL TAX FUND To account for proceeds from a 5% tax on the Revenues received from car rental facilities for the short-term rental of motor vehicles . short-term rental of passenger cars, vans, SUV's and light trucks. Funds used for any governmental purpose. CABLE PEG FEE FUND To account for proceeds from a 1 % fee collected Revenues received from cable providers for the from cable channel providers. expansion of the City's public, education, and governmental access channel. POLICE SEIZED ASSET FUND To account for resources received from asset Revenues received from forfeitures are to be forfeiture pursuant to court judgement File No. administered in compliance with Chapter 59, 09-13-640. Texas Code of Criminal Procedure. JUVENILE CASE FUND To account for resources received from a $5 fee Revenues received from forfeitures are used to assessed on any conviction in municipal court. employ and fund the needs of a juvenile case manager. GRANT FUND To account for resources awarded from various Revenues received must be used in accordance grant funding sources. with the grant provisions. PUBLIC IMPROVEMENT DISTRICT (PID) FUNDS To account for the accumulation of resources from Revenues received are utilized for the repayment an assessment levied upon properties within of debt issued to fund public improvements within district boundaries. the district. TAX INCREMENTAL REINVESTMENT ZONE (TIRZ) FUNDS Revenues received are utilized for the repayment To account for the accumulation of a portion of the of debt issued to fund public improvements within incremental property taxes from taxing entities the district. participating in the tax incremental reinvestment zone. RESERVE FUNDS To account for the accumulation of resources for Funds are for the allowable purposes. future projects or acquisitions, financial stabity, or contractual agreements. 219 Fund Structure Operating & Capital Funds Governmental Funds General Special Debt Capital Fund Revenue Service Improvement Funds Funds Programs Hotel/Motel G.O. Developer's Escrow Juvenile Case Stars Center Streets EDC %0 EDC %0 EDC %0 CCPD %0 W & WW General Car Rental TSGC Redevelopment Police Drug PATS Police Facility Grant Car Rental Police Seized Assets TSGC Glade Park PID PATS Glade Park TIRZ W & WW Cable PEG Fee W Impact Fees Midtown PID WW Impact Fees Drainage Proprietary Funds Reserve Enterprise Internal Funds Service Funds General W & WW Insurance & Benefits EDC %0 Service Center Risk Mgmt. & Workers Comp. Midtown Bond Reserve Drainage Equipment Replacement W & W W Recreation Classes W & W W Arbor Daze Stabilization TSGC TSGC PATS PATS W = Water WW = Wastewater TSGC = Texas Star Golf Course PATS = Parks At Texas Star EDC = Economic Development Corporation CCPD = Crime Control and Prevention District PID = Public Improvement District TIRZ = Tax Increment Reinvestment Zone 220 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 unit's 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 '/40 sales tax addition in FY96 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. Arbitrage: The interest earnings derived from invested bond proceeds or debt service fund balances. ARPA: Acronym for American Rescue Plan Act of 2021 a $1.9 trillion economic stimulus bill passed to speed up the recovery from the COVID-19 pandemic and ongoing recession. 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. Audit: The official inspection of the City's accounts and / or operations by an independent body. 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 the operating budget is balanced with current revenues, exclusive of beginning resources, and is greater than or equal to current expenditures / expenses. 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 NOW expenditures within the limitations of available appropriations and revenues. Budget Manager: The individual in a specific department who is responsible for compiling budget information, assembling it in the proper format, presenting the information, and administering the department budget during the fiscal year. Capital: Any major non -recurring expenditure or expenditure for facilities, including additions or major alterations, construction of highways or utility lines, fixed equipment, landscaping or similar expenditures. Capital Improvements Program (CIP): Is an important planning tool that is used to link the City's physical development planning with fiscal planning. CARES: Acronym for Coronavirus Act, Relief and Economic Security Act of 2020 which is a $2.2 trillion economic stimulus bill passed in response to the COVID-19 pandemic. CART: Acronym for Child Abduction Response Team which provides an immediate and specialized response to a missing child report where the child is believed to be endangered. 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'/40 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 for 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. CPR: Acronym for Community Powered Revitalization Program with the mission of helping people and homes in need. 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. DEA: Acronym for the Drug Enforcement Administration, a United States federal law enforcement agency under the Department of Justice, tasked with combating drug smuggling and use within the United States. 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. 4% 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'/20 sales and use tax that is legally restricted to library, parks, and economic development projects, and the debt associated with each. 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. ESBA: Acronym for Euless Small Business Association which is an association to promote small business in the City of Euless, Texas. 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 30t" 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'/2 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 ISM 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 223 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 generally 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. GFOA: Acronym for Government Finance Officers Association whose mission is to enhance and promote the professional management of governments for the public benefit by identifying and developing financial policies and best practices and promoting their use through education, training, facilitation of member networking, and leadership. Governmental Funds: The funds through which most governmental functions typically are financed. The acquisition, use, and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds). Grant -Funded Program: Any program requiring any amount of State and/or Federal funds. Goal: The purpose toward which an endeavor is directed; and objective. H-E-B ISD: Acronym for the Hurst -Euless - Bedford Independent School District, a local independent school district, with board members elected to provide administration for schools in the cities of Hurst, Euless and Bedford. 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 senior citizens and varying additional amounts for disabled veterans. 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. ISO: Acronym for Insurance Service Organization. ISO is a New York -based advisory organization that serves the property and casualty insurance industry by providing inspection services, insurance coverage form development and statistical services. IVR: Acronym for Interactive Voice Response which allows customers to interact with a company's call center systems via a telephone keypad or by speech recognition, after which they can service their own inquiries by following the IVR dialogue. 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. NEFDA: Acronym for Northeast Fire Department Association is an association developed for the purpose of combining manpower, ideas and education for special operations. No New Revenue Tax Rate: The tax rate that would generate the same amount of revenue in the current year as was generated by a taxing unit's adopted tax rate in the preceding tax year from property that is taxable in both the current tax year and the preceding tax year. 224 Non -departmental: Department to budget expenses that benefit the fund as a whole rather than a particular department within the fund. Non-exempt: Personnel eligible to receive overtime pay when overtime work has been authorized or requested by the supervisor. Objective: Something worked toward or striven for; a goal. Operating Budget: Plan for current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of the City are controlled. The use of annual operating budgets is required by State law. Operating Expenditure: Expenditure on an existing item of property or equipment that is not a capital expenditure. Ordinance: A formal legislative enactment by the governing body of the municipality. If it is not in conflict with any higher form of law, such as state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. 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. PATS: Acronym for the Parks at Texas Star which is used to account for the revenues and expenditures of both Parks at Texas Star North and South enterprise operations. 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. PID: Acronym for Public Improvement District which offer cities and counties a means for improving their infrastructure to promote economic growth in an area by allowing cities and counties to levy and collect special assessments on properties that are within the city or its extraterritorial jurisdiction. 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. 225 STEP: Acronym for Selective Traffic Enforcement Program whose goal is to reduce the number of crashes caused by excessive speed, disregard of traffic control devices, and alcohol. 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 ongoing in nature. Supplies: A cost category for minor items (individually priced at less than $5,000) required by departments to conduct their operations. TAD: Acronym for Tarrant Appraisal District who is responsible for local property tax appraisal and exemption administration for seventy jurisdictions or taxing units in the county. 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. TIRZ: Acronym for Tax Increment Reinvestment Zone which is a special zone created by City Council to attract new investment to an area. This zone helps finance the cost of redevelopment and encourage development in an area that would otherwise not attract sufficient market development in a timely manner. Taxes attributable to new improvements (tax increments) are set -aside in a fund to finance public improvements within the boundaries of the zone. TMRS: Acronym for the Texas Municipal Retirement System, a pension plan for employees of member cities within the State of Texas. TRA: Acronym for the Trinity River Authority of Texas which is a conservation and reclamation district providing water and wastewater treatment, along with recreation and reservoir facilities, for municipalities within the nearly 18,000-square-mile Trinity River basin. TSGC: Acronym for the Texas Star Golf Course which is used to account for the revenues and expenditures of a 275 acre 18-hole golf course, 7,000 square foot conference center, and full service restaurant. TXDOT: Acronym for the Texas Department of Transportation, a state government agency responsible for administering capital funds 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. Voter -Approval Tax Rate: The calculated maximum rate allowed by law without voter approval. 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, and the Parks at Texas Star. 226 Appendix E ordinances 4 227 ORDINANCE NO. 2272 AN ORDINANCE AMENDING THE BUDGET FOR THE CITY OF EULESS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2020, AND ENDING SEPTEMBER 30, 2021; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the Euless City Council chooses to recognize City staff for their dedication and exemplary service including the COVID-19 global pandemic and 2021 winter weather emergency response; and WHEREAS, the FY2020-2021 Operating Budget did not include a baseline salary increase; and WHEREAS, the FY2020-2021 Operating Budget for the City of Euless included excess reserves in the General Fund; and WHEREAS, the City Council deems it in the public interest to amend the FY2020- 2021 budget to fund a one-time salary adjustment. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The official Budget for the City of Euless for the fiscal year beginning October 1, 2020, and ending September 30, 2021, be amended as follows: FY2020-2021 FY2020-2021 Original Budget Revised Budget General Fund $ 44,720,044 $ 45,405,044 SECTION 2. All funds appropriated and allocated shall be expended and used pursuant to the provisions of such official Budget and the City Manager is directed to appropriate and expend City funds according to City Charter provisions. SECTION 3. The City Manager is authorized to set the parameters by which funds from this amendment shall be distributed. 228 SECTION 4. SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections of this ordinance are severable, and if any phrase, clause, sentence, paragraph, or section of this ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. SECTION 5. EFFECTIVE DATE. This ordinance shall become effective immediately from and after its passage. PRESENTED AND PASSED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on March 9, 2021, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: L. 124 �;da Martin, Mayor` ATTEST: Sutter,"T-RMC, CMC, City Secretary _APPROUEfl AS TO FORM: Wayne K. Olson, City Attorney Ordinance No. 2272, Page 2 of 2 229 ORDINANCE NO. 2288 AN ORDINANCE ADOPTING THE OFFICIAL OPERATING AND CAPITAL BUDGET FOR THE CITY OF EULESS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2021, AND ENDING SEPTEMBER 30, 2022; AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2020, AND ENDING SEPTEMBER 30, 2021; PROVIDING FOR THE INVESTMENT OF FUNDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Manager's recommended budget for the fiscal year beginning October 1, 2021, and ending September 30, 2022, was posted on the City's website and filed in the office of the City Secretary of the City of Euless on July 16, 2021, updated July 30, 2021, and has been available to the citizens and the public for their inspection since; and WHEREAS, the FY2021-2022 proposed Budget, on file in the office of the City Secretary as Exhibit A, and incorporated herein for all purposes, specifically sets forth each of the various funds for which appropriations are delineated, and the estimated amount of money carried in the Budget for each of such funds; and WHEREAS, the FY2021-2022 proposed Budget includes, by reference, certain elements of the Capital Improvements Program, on file in the office of the City Secretary as Exhibit B, which details planned capital improvement projects of the City that have been identified to -date and contains a statement proposing capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing and a list of capital projects which should be undertaken within the five next succeeding years; and WHEREAS, on August 10, 2021, the Euless City Council held a public hearing on the proposed Budget at which time all citizens and interested persons were given an opportunity to be heard regarding the Budget; and WHEREAS, notice of such public hearing on the Budget was duly published in accordance with law and at the conclusion of such hearing, it was determined that such Budget should be adopted; and WHEREAS, the City Council deems it to be in the best interest of the citizens to amend the FY2020-2021 budget due to unforeseen circumstances. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The official Budget for the City of Euless for the fiscal year beginning October 1, 230 2021, and ending September 30, 2022, on file in the office of the City Secretary as Exhibit A, is hereby adopted and there is hereby appropriated from the funds indicated therein such sums for the projects, operations, activities, purchases, and other expenditures proposed in the Budget. The Euless City Secretary is directed to keep and maintain a copy of such official Budget on file in the office of the City Secretary available for inspection by citizens and the general public. A copy of the Budget shall be posted on the official website for the City of Euless. In addition, the City Manager shall file or cause to be filed a true and correct copy of this ordinance, along with the approved Budget, and any amendments thereto, in the office of the County Clerk of Tarrant County, Texas, as required by State law. SECTION 2. The City Council hereby approves as a part of the Budget the FY2021-2022 Capital Improvements Program, on file in the office of the City Secretary as Exhibit B, which details planned capital improvement projects of the City that have been identified to -date. This document meets the requirements of the City Charter, Article VII, Section 2 (5) which requires "A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing" and Section 2 (6) which requires, "A list of capital projects which should be undertaken within the five next succeeding years." The Euless City Secretary is directed to keep and maintain a copy of such Capital Improvement Program on file in the office of the City Secretary available for inspection by citizens and the general public. A copy of the Capital Improvement Program shall be posted on the official website for the City of Euless. Mx dI*] II The FY2020-2021 official Budget for the City of Euless is amended to provide an additional $1,325,000 for unforeseen redevelopment projects, $124,833 for unforeseen contractual rebate obligations, $150,795 in re -appropriations from previous years, $20,000 for a new Narcotics Task Force, a transfer for $1,695,000 to allow for expenditure of note proceeds, and $547,829 for appropriation of earned income and grant revenue for specific capital projects. The revised figures, prepared and submitted by the City Manager for the FY2020-2021 budget are hereby approved and appropriated, and any necessary transfers between accounts and departments are hereby authorized, approved and appropriated. SECTION 4. All funds appropriated and allocated shall be expended and used pursuant to the provisions of such official Budget and the City Manager is directed to appropriate and expend City funds according to City Charter provisions. Ordinance No. 2288, Page 2 of 5 231 SECTION 5. The sums below are hereby appropriated from the respective operating funds for the payment of expenditures on behalf of the City government as established in the approved Budget document: FY2021 FY2022 Amended Budgeted FUND Expenditures Expenditures General Fund $ 46,876,803 $ 49,778,368 Hotel/Motel Fund $ 654,211 Juvenile Case Fund $ 73,637 Half Cent Sales Tax Fund (EDC) $ 5,595,519 $ 6,717,387 Crime Control & Prevention District Fund (CCPD) $ 3,311,691 Police Seized Assets Fund $ 34,104 Police Drug Fund (DEA) $ 199,162 $ 159,903 Grant Fund $ 9,464,065 Car Rental Tax Fund $ 10,312,624 Glade Parks Tax Increment Reinvestment Zone $ 1,136,374 Midtown Public Improvement District $ 803,338 Midtown Tax Increment Reinvestment Zone $ 303,691 Cable PEG Fund $ 90,600 General Obligation Debt Service Fund $ 7,765,834 $ 6,834,723 Star Center Debt Service Fund $ 710,470 Half Cent Debt Service Fund (EDC) $ 402,125 Water & Wastewater Fund $ 29,622,259 Service Center Fund $ 1,226,948 Water & Wastewater Debt Service Fund $ 1,212,183 Drainage Utility Fund $ 930,677 Recreation Classes Fund $ 715,036 Arbor Daze Fund $ 80,000 Parks at Texas Star $ 1,231,799 Texas Star Golf Course Fund $ 4,541,343 Texas Star Golf Course Debt Service Fund $ 591,715 Equipment Replacement Fund $ 4,941,200 Health Insurance Fund $ 7,615,875 Risk Management/Worker's Comp Fund $ 1,130,925 Ordinance No. 2288, Page 3 of 5 232 SECTION 6. The sums below are hereby appropriated from the respective capital funds for the payment of expenditures on behalf of the City government as established in the approved Capital Improvement Program: FY2021 Amended FY2022 Fund Appropriations Appropriations Drainage Capital Projects Fund $ 835,000 Streets Capital Projects Fund $ 6,524,411 $ 1,115,000 Water & Wastewater Capital Projects Fund $ 2,000,069 $ 9,025,000 Water Impact Fee Fund $ 118,306 Wastewater Impact Fee Fund $ 100,000 General Capital Projects Fund $ 417,215 $ 453,000 Half Cent Capital Projects Fund (EDC) $ 252,621 $ 690,064 Texas Star Golf Course Capital Projects $ 60,000 Redevelopment Fund $ 2,176,542 $ 2,500,000 SECTION 7. The sums below are hereby appropriated from the respective reserve funds to provide transfers to certain operating and capital improvement funds as established in the approved budget document. FY2022 Fund Appropriations Water & Wastewater Rate Stabilization Reserve Fund $ 287,523 Texas Star Golf Course Reserve Fund $ 160,000 Midtown Bond Reserve $ 999,725 Water & Wastewater Debt Reserve Fund $ 76,914 SECTION 8. The City Manager is authorized from time to time, as he/she may deem to be in the best interest of the City of Euless, to invest city funds not immediately required for current use, including operating funds and bond funds, as per the City Council adopted Investment Policy. SECTION 9. SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections of this ordinance are severable, and if any phrase, clause, sentence, paragraph, or section of this Ordinance No. 2288, Page 4 of 5 233 ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. SECTION 10. EFFECTIVE DATE. This ordinance shall become effective immediately from and after its passage. PRESENTED AND PASSED meeting of the Euless City Council o nays, and . 0 abstentions. APPROVED: t4rda Martin, Mayor n ON FIRST AND FINAL READING at a regular August 16, 2021, by a vote of 7 ayes, 0 ATTEST: I Sutter; MC, CMC, City Secretary APPROVED AS TO FORM: -�� L6 l� % Wayne K. Olson, City Attorney Ordinance No. 2288, Page 5 of 5 234 ORDINANCE NO. 2289 AN ORDINANCE LEVYING TAXES FOR THE TAX YEAR 2021 FOR THE CITY OF EULESS, TEXAS; PROVIDING FOR CERTAIN EXEMPTIONS THEREFROM; ENACTING PROVISIONS INCIDENT AND RELATING TO THE SUBJECT AND PURPOSE OF THIS ORDINANCE; REPEALING CONFLICTING ORDINANCES; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on August 10, 2021, the City Council held a public hearing on the proposed budget for the Fiscal Year 2021-2022; and WHEREAS, the City Council has approved, by a separate ordinance adopted on August 16, 2021, an annual budget for the fiscal year beginning October 1, 2021, and ending September 30, 2022 (tax year 2021); and WHEREAS, the City Council finds that an ad valorem tax must be levied to provide the revenue requirements of the budget for tax year 2021; and WHEREAS, the City Council held a public hearing on the proposed tax rate on August 16, 2021, and complied with all other statutory and constitutional requirements concerning the levying and assessing of ad valorem taxes; and WHEREAS, all citizens and interested persons were given an opportunity to be heard regarding the proposed budget and the proposed tax rate. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The City of Euless, Texas does hereby adopt and levy the following tax rate for tax year 2021 and for each tax year thereafter until otherwise ordained: $0.402888 for the purposes of maintenance and operation $0.072112 for the payment of principal and interest on debt of the City $0.475 Total tax rate The above tax rate shall be assessed and collected on each One Hundred Dollars ($100.00) of assessed value of all taxable property, real, personal and mixed, situated within the corporate limits of the City of Euless on January 1, 2021, and not exempt from taxation by the Constitution and statutes of the State of Texas. The tax so levied and assessed shall be apportioned to the accounts and funds in the amounts as set forth in the annual budget of the City adopted for the fiscal year. 235 THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED BY 4.96 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $20.94. 63*01 91,11kj There shall be exempted from the assessed valuation of all residential homesteads for which proper application shall have been made, an amount equal to twenty percent (20%) of the assessed value of such residential homestead. The exemption shall be granted to any such residential homestead and improvements qualifying for same as provided by law. SECTION 3. The sum of thirty-five thousand dollars ($35,000) of the assessed valuation of residence homesteads of residents of the City of Euless who are sixty-five (65) years of age or older shall be exempted from all ad valorem taxes herein levied by the City. 64*0111e],111111" There shall be exempted from the assessed valuation of all residential homesteads of disabled veterans for which proper application shall have been made a portion of such valuation in accordance with the following schedule as allowed by the Texas Tax Code, Section 11.22: An exemption of up to: $5,000 of the assessed value $7,500 of the assessed value $10,000 of the assessed value $12,000 of the assessed value For a disability rating of at least: but less than: 10% 30% 30% 50% 50% 70% 70% and over SECTION 5. The taxes levied by this Ordinance shall be due and payable on October 1, 2021, and shall become delinquent on February 1, 2022. Except as provided in Section 7 below, payment of such tax is due in one full installment. Taxes shall be payable at the office of the Tarrant County Tax Collector. There shall be no discount for taxes paid prior to January 31, 2022. Ordinance No. 2289, Page 2 of 4 236 SECTION 6. If the tax is unpaid after January 31, 2022, such tax will become delinquent and penalty and interest will attach and accrue as provided by Section 33.01 of the Texas Tax Code. SECTION 7. A person who pays one-half of the taxes before December 1, 2021, may pay the remaining one-half of the taxes without penalty or interest before July 1, 2022, as provided and authorized by Section 31.03 of the Texas Tax Code. SECTION 8. As provided by Section 33.07 of the Texas Tax Code, in the event the taxes become delinquent and remain delinquent on July 1, 2022, and in the event such delinquent taxes are referred to an attorney for collection, an additional penalty in the amount of the compensation to be paid in connection with the collection of the delinquent taxes as specified in the contract with the attorney shall be added as collection costs to be paid by the taxpayer. SECTION 9. The Tarrant County Tax Collector is hereby authorized to collect the taxes levied under this Ordinance. The City and Tarrant County shall have available all rights and remedies provided by law for the enforcement of the collection of taxes levied under this Ordinance. SECTION 10. All ordinances or parts of ordinances in conflict herewith are repealed to the extent of conflict only. [+11*1*061►liEM SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections of this Ordinance are severable, and if any phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. Ordinance No. 2289, Page 3 of 4 237 SECTION 12. This ordinance shall become effective from and after its date of passage. PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on August 16, 2021, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: inda Martin, May r ATTEST: lu Sutteri" MC, CMC, City Secretary APPROVED AS TO FORM: � C- Wayne K. Olson, City Attorney Ordinance No. 2289, Page 4 of 4 238 ORDINANCE NO. 2290 AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2021 FOR THE CITY OF EULESS, TEXAS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Tarrant Appraisal District is responsible for the property tax appraisal and exemption administration for the City of Euless; and WHEREAS, on the 22nd day of July 2021, Tarrant Appraisal District provided the City with the Certified Appraisal Roll effective for the 2021 tax year; and WHEREAS, the Certified Appraisal Roll established the net appraised value of certain tracts of property located within the corporate boundaries of the City, taking into consideration any partial exemptions allowed to property owners; and WHEREAS, the City Council has adopted and levied a tax rate applicable to property located within the corporate boundaries of the City; and WHEREAS, Tarrant County, as the tax assessor for the City, has calculated the tax roll for the City based on the adopted tax rate; and WHEREAS, the City Council finds it is in the best interests of the City and the owners of those specific tracts to accept the tax roll as presented. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The tax roll for tax year 2021 for the City of Euless, Texas is hereby approved as shown in Exhibit A. SECTION 2. SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections of this Ordinance are severable, and if any phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this Ordinance, since the same would have been enacted by the City Council without the incorporation in this Ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. 239 SECTION 3. EFFECTIVE DATE. This Ordinance shall become effective from and after its date of passage. PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on August 16, 2021, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: Linda Martin, Mayor ATT15ST: �4-Sutte� `i=RMC, CMC, City Secretary APPROVED AS TO FORM: Wayne K. Olson, City Attorney Ordinance No. 2290, Page 2 of 11 240