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FY 2006 Annual Operating Budget
201 N. Ector Drive Euless, Texas 76039 (817) 685-1826 www.euless.org Airnii al Op e r atin Budget Ji iseal Year Ending September 309 2006 C171( Wif --712,U1,7_,SS AIMU al Opera ting Budget Fisca Year Ending September 30, 2006 201 N. Ector Drive Euless, Tex:. s 76039 Phone (817) ,. ;,5 1826 Fax (817) 685 1459 c Y Carl Tyson Council Member, Place 1 Leon Hogg Council Member, Place 2 Linda Martin Council Member, Place 3 o EH FiICIALS Mary Lib Saleh Mayor Joe Hennig City Manager Charlie Miller Council Member, Place 4 Glenn Porterfield Council Member, Place 5 and Mayor Pro Tem Veva Lou Massey Council Member, Place 6 Gary McKamie, Deputy City Manager Loretta Getchell, Assistant City Manager BOARDS & COMMISSIONS Animal Shelter Advisory Board Clyde Cullum Michelle Benton Gayla Maas, DVM Council Member Leon Hogg Civil Service Commission Carla Shields Harold Samuels Robert Bouse Bobby Baker Crime Control & Prevention District Barney Snitz Ron Shields Donald Martin Mayor Mary Lib Saleh Mayor Pro Tem Glenn Porterfield Council Member Carl Tyson Council Member Charlie Miller Economic Development Advisory Board Greg Black Alaudin Khuwaja Donna Mickan Linda Caram Harry Zimmer Ned Burleson Kelly Roberts Steve Johnson Ralph Diaz Alex Horton Pat Quadlander Jerry Goad Robert Wooldridge Mike Utzman Deborreh Wallace Vaughn Hardman Robert Crews Euless Development Corporation Sonja Adams Wayne Marrs Carmen Deithloff Mayor Mary Lib Saleh Council Member Carl Tyson Council Member Veva Lou Massey Council Member Charlie Miller Historical Preservation Committee Connie Brittelli Michele Burger Weldon Cannon Jeffiey Clay Troy Fuller Evelyn Himes Helen Lightbody Iva Nail Helen Payton Don Tharp Jean Whitener Dan Burger Bill Byers Dan Clark Betty Fuller Nell Hicks Chris Jones Willie Mae McCormick Robert Nail Thomas Stover Craig Ward Ralph Williamson Industrial Development Authority Mayor Mary Lib Saleh Mayor Pro Tem Glenn Porterfield Council Member Carl Tyson Council Member Leon Hogg Council Member Veva Lou Massey Council Member Charlie Miller Council Member Linda Martin Library Board Betty Fuller Mike McGehee Barney Snitz Kate Lyon Adrian Weinstein Marcia Brown LuAnn Portugal Kathy Grove Christopher McAllister Parks and Leisure Services Board Eric Owens Boyce Byers Mike Daniel Randy Jones Glendora Waldrup Carroll Scott Stacey Hollinger John Raab Planning and Zoning Commission George Zahn Monty Huffman LuAnn Portugal Richard McNeese Mike Grove Perry Bynum Tony May Zoning Board of Adjustment Thomas Stover Victor Blood Eddie Price Ruby Anne Crites Luther Dube Robert McMillon Troy Mennis Miscellaneous Appointments CITY HEALTH AUTHORITY Robert Tafel, M.D. NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS (NCTCOG) Mayor Mary Lib Saleh GRAPEVINE/COLLEYVILLE ISD LIAISON Council Member Charles Miller HURST-EULESS-BEDFORD ECONOMIC DEVELOPMENT FOUNDATION Council Member Leon Hogg REGIONAL TRANSPORTATION COUNCIL OF NCTCOG Council Member Carl Tyson HEB TEEN COURT ADVISORY BOARD Akbar Khuwaja Sidney McLaughlin Charles Cinquemani Melissa Broadway Council Member Linda Martin G tM GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Euless Texas For the Fiscal Year Beginning October 1, 2004 President Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the City of Euless for its annual budget for the fiscal year beginning October 1, 2004 and ending September 30, 2005. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. Page No. * TAB 1 1-14 15 The City of Euless, Texas 16 - 17 Maps of the Area TABLE OF CONTENTS 2005-2006 BUDGET Title CITY OFFICIALS GFOA DISTINGUISHED BUDGET PRESENTATION AWARD 18 19 20-21 22 23 24-26 BUDGET MESSAGE, INTRODUCTION & OVERVIEW Budget Message Mission Statement Goals & Objectives Mission Accomplished Every Week in Euless Organizational Chart Budget Process 27 Budget Schedule 28 — 29 Excerpts from City Charter 30 — 36 Fiscal Policies * TAB 2 37-38 39 — 44 45 FINANCIAL SUMMARIES Combined Summary of Revenues & Expenditures, and Changes in Fund Balance Fund Balance Summary Where does the money come from? 46 Where does the money go? 47 Operating Budget Summary - Revenues 48 Operating Budget Summary — Expenditures 49 Monthly Service Charges 50 General Fund Revenue Sources Description City Manager's message highlighting major accomplishments Welcome to a look at the City of Euless - brief physical description of the area Maps showing Euless's location between Fort Worth and Dallas, Texas Honors and awards received by the City of Euless One page listing of services provided Excerpts from City ordinance outlining major guidelines and chronology Reproduction of portions of City of Euless Charter pertaining to Finance Fiscal Policies adopted by City Council applicable to all funds Consolidated statement of revenues, expenditures and changes in fund balance for all funds with appropriations with comparison to prior year. Summary of Operating and Capital Funds Listing of all operational funds, with pie charts illustrating proportion of each to the total income Listing of all operational funds, with pie charts illustrating proportion of each to the total expenditures Bar graph of combined fund revenues for past 5 years plus brief explanation Bar graph of combined fund expenditures for past 5 years plus brief explanation Summary of utility charges, and key fiscal points Listing of revenue sources, with pie chart showing proportion of each to total revenues Page No. 51 52 53 Title General Fund Revenue Assumptions General Fund Multi -Year Analysis Cost of City Services 54 Average Residential Value History & Typical Tax Bill 55 Property Taxes 56 Average Homeowner 57 Property Taxes, Rates 58 Property Tax Revenues Year to Date Collection Review 59 — 60 Summary of Sales Tax Revenues 61 Municipal Court Revenues 62 Municipal Court, Case Volume 63 Summary of Gross Receipts Revenues 64 Development Revenue Summary 65 General Fund Expenditure Sources 66 General Fund 67 General Fund Expenditures 68 General Fund Per Capita Expenditures 69 Water & Sewer Revenue Sources 70 Water & Sewer Revenue Assumptions 71 Water & Sewer Expenditure Sources 72 Water & Sewer Fund 73 Water & Sewer Expenditures 74 All Other Enterprise Operating Funds 75 Special Revenue Operating Funds 76 — 77 Summary of Sales Tax 78 Short -Term Motor Vehicle Rental Tax 79 Internal Service Operating Funds Description Assumptions utilized for FY06 budget General Fund five-year analysis One -page comparison of monthly costs of services incurred by citizens Graph illustrating variations in property values since 1990, per Tarrant County Appraisal District, plus tax calculations for 3 categories of homes Estimated Revenues FY06 and proposed fund distribution Overlapping property tax liability with pie showing percentage of taxes for schools, colleges, hospitals, and county Historical property rates - direct and overlapping Detail of monthly property tax revenues collected Summary of General Fund Sales Tax Revenues and Additional'/¢ to reduce property tax History of revenues for 3 years plus budget variance Review of 3 year case load, appeals, and graph illustrating increase in case load Fees from public utilities, actual vs. budget Graph and data comparing 3 years revenue Details of departmental expenditures plus pie chart Departmental budgets with breakdown of Personnel, Operations, Capital and Transfers. Multi -Year Comparison — Graph Expenditure table by department with Consumer Price Index comparisons Details and pie chart showing sources of revenues in the Water & Sewer Fund Assumptions utilized for FY06 budget Details and pie chart showing expenditures in this fund Departmental budgets with breakdown of Personnel, Operations, Capital, and Transfers. Multi -Year Comparison — Graph Summary of budgets for other enterprise funds, revenues and expenditures Summary of budgets for special revenue, revenues and expenditures Summary of half cent sales tax and Crime Control and Prevention (1/4¢ sales tax) Summary of Short -Term Motor Vehicle Rental Tax Summary of budgets for internal service funds, Page No. Title Description revenues and expenditures * TAB 3 80 81 82 - 83 84-85 86 - 87 88 - 89 90-91 92 - 93 94 95 - 96 97-98 99 - 100 101 - 102 103 - 104 105 - 106 107 108 - 109 110 - 111 112 - 113 114- 115 116 - 117 118 - 119 120 121 - 122 123 - 124 125 - 126 127 128 - 129 130 - 131 132 - 133 134 135 - 136 137 - 138 139 - 140 141 - 142 143 - 144 145 GENERAL FUND General Fund Summary Administration Chart Mayor and City Council Administration City Secretary's Office Communications/Marketing Facility Maintenance Library Fiscal & Administration Services Chart Finance Administration Municipal Court of Record Accounting Information Services Human Resources Purchasing Police Department Chart Police Administration Police Patrol Police Criminal Investigation Division Police Service Police Detention Police - Emergency Management Fire Department Chart Fire Marshal's Office Fire Department Administration Fire — Suppression/Emergency Medical Service Development Chart Planning Inspection Services Environmental Health Parks & Community Services Chart Leisure Services Parks Swimming Pools Projects & Special Events Recreation Administration Public Works Chart All departmental budgets include expenditure history, department goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts Page No. Title 146 - 147 Street Maintenance 148 - 149 Animal Control 150 - 151 City Engineer 152 Non -Departmental Chart 153 - 154 Nondepartmental, General Fund 155 - 156 Betterment Fund 157 Legal Services r TAB 4 ENTERPRISE FUNDS 158 Enterprise Fund Summary 159 Water Department Chart 160 - 161 Utility Billing Office 162 - 163 Geographical Information Systems (GIS) 164 Public Works Chart 165 - 166 City Engineer - Water & Sewer Fund 167 - 168 Water Production 169 - 170 Water Distribution 171 - 172 Sewage & Treatment 173 - 174 Meter Reading 175 Non -Departmental Chart 176 - 177 Nondepartmental, Water & Sewer 178 - 179 Recycling 180 Nondepartmental, Legal Services, Water & Sewer Fund 181 - 182 Fleet Services 183 - 184 Drainage Utility Maintenance 185 - 186 Recreation Classes 187 - 188 Arbor Daze Festival 189 - 190 Softball World 191 - 192 Golf Course — Nondepartmental 193 - 194 Golf Course — Maintenance 195 - 196 Golf Course — Pro Shop 197 - 198 Golf Course — Food & Beverage 199 - 200 Golf course — Conference Center Operations 201 - 202 Golf Course — Cart Operations and Driving Range 203 - 204 Athletic Complex * TAB 5 205 206 - 207 208 - 209 SPECIAL REVENUE FUNDS Special Revenue Fund Summary Hotel/Motel Fund — Community Services Euless Development Corporation Operations Description Page No. 210 - 211 212 - 213 214 - 215 216 - 217 218 - 219 • TAB 6 220 221 - 222 223 - 224 225 - 226 227 -228 * TAB 7 Title Euless Development Corporation — Parks Euless Development Corporation - Library Euless Development Corporation - Economic Development Crime Control & Prevention District Car Rental Tax INTERNAL SERVICE FUNDS Internal Service Fund Summary Vehicle and Equipment Replacement Fund Benefits and Insurance Risk Management, Safety and Liability Insurance Workers' Compensation Insurance CAPITAL IMPROVEMENT PROGRAM Note: 229 Capital Budget and Program 230 - 232 Capital Improvement Program Policy 233 Current Capital Projects Funds 234 - 236 237 238 - 241 242 - 247 248 - 250 251 - 267 ✓ TAB 8 268 - 269 270 Fund Balance Summary Capital Improvement Program FY'06 Proposed & Unfunded — Sorted by Type FY'06 Proposed Projects — Priority A Summary of Funded Projects Funded Projects — Additional Information DEBT SCHEDULES Introduction to Debt Long Range Issuance Schedules and Bond Rating History Description Details of current and future Capital Projects are published under separate cover Definitions and descriptions Statement of purpose, scope, responsibility and types of plans, guidelines for classifying projects, definitions and procedures for capital improvement projects Brief description of various capital improvement funds Summary of Capital Improvement Funds Brief description of the capital improvement program Summary of Proposed Projects with estimated costs and proposed method of financing Itemized list of proposed projects with a brief description, justification, and operating and maintenance impact of each. Summary of appropriations and amendments, extensions, and estimated project costs upon completion. Itemized list of funded projects with a brief description, justification, and operating and maintenance impact of each. 271 Annual Debt Service Graph summarizing total annual debt service requirements 272 Composition of G.O. Debt Service Graph summarizing debt service requirements Page No. 273 274 275 276 277 278 279 280 281 282 283 284 285 286 287 288 289 290 291 292 293 294 295 296 'c TAB9 Title Description Tax & Waterworks and Sewer System, Revenue Certificate of Obligation, Series 1998 General Obligation Bonds, Series, 2000 Tax and Waterworks and Sewer System, Revenue Certificates of Obligation Limited Pledge, Series 2000A General Obligation Bonds, Series 2001 Tax & Waterworks and Sewer System (Surplus) Revenue Certificates of Obligation, Series 2001 General Obligation Refunding Bonds, Series 2003 Tax and Waterworks and Sewer System (Surplus) Revenue Certificates of Obligation, Series 2004 General Obligation Series, 2004A General Obligation Series, 2005 Taxable C.O.'s (Self -Supporting) Composition of Debt Service Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, Taxable Series 2000 Composition of Golf/Softball GO Bonds Tax and Golf Course Certificates of Obligation, Series 1995 General Obligation Refunding Bonds, Series 2004-Golf General Obligation Refunding Bonds, Series 2004-Softball Composition of Debt Service — Water & Sewer Revenue Bonds Waterworks & Sewer System Revenue Bonds, Series 2000 Waterworks & Sewer System Revenue Bonds, Series 2004 Composition of Sales Tax Revenue Bonds Sales Tax Revenue Bonds, Series 1996 Sales Tax Revenue Bonds, Series 1999 Sales Tax Revenue Refunding Bonds, Series 2002 Composition of Drainage Utility System Revenue Bonds Municipal Drainage Utility System Revenue Refunding Bonds, Series 2001 HUMAN RESOURCES Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Graph summarizing debt service requirements Debt Service Schedules Graph summarizing debt service requirements Debt Service Schedules Debt Service Schedules Debt Service Schedules Graph summarizing debt service requirements Debt Service Schedules Debt Service Schedules Graph, Summary of debt service requirements Debt Service Schedules Debt Service Schedules Debt Service Schedules Graph, Summary of debt service requirements Debt Service Schedules Page No. 297 298 299 - 306 TAB 10 APPENDIX A 307 - 308 309 - 310 311 - 313 APPENDIX B 314 - 316 317 - 319 320 - 321 Title Personnel Counts Personnel Counts by Fund Personnel Counts by Department APPENDICES FINANCIAL TERMINOLOGY Basis of Accounting and Budgeting Fund Relationships Glossary of Terms ORDINANCES Budget Ordinance Tax Rate Ordinance Tax Roll Ordinance APPENDIX C MULTI -YEAR FINANCIAL PLAN 322 - 325 Multi -Year Financial Plan 326 General Fund Executive Summary 327 General Fund 328 General Fund Revenue Assumptions 329 General Obligation Debt Service 330 Equipment Replacement Fund 331 Half Cent Sales Tax Fund 332 Crime Control & Prevention District 333 Short -Term Motor Vehicle Tax Fund 334 Water & Sewer Executive Summary 335 Water & Sewer Fund Description Personnel statistics by departments and funds Full Time and Part Time Brief description of funds, their purpose and relationship to other funds Ordinance whereby City Council adopts the budget recommended by staff Ordinance whereby City Council sets the property tax rate for the fiscal year Ordinance whereby City Council adopts the tax roll and appraised values presented by the Tax Assessor -Collector Brief Description of assumptions and procedures used in the multi -year financial plan Highlights assumptions made in the 5-year General Fund operating plan. Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Assumptions utilized for 5-year financial plan. Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Highlights assumptions made in the 5-year Water & Sewer Operating Plan Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Page No. Title Description 336 Water & Sewer Revenue Assumptions Assumptions utilized for 5-year operating plan 337 Water & Sewer Debt Service Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 338 Service Center Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 339 Drainage Utility Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 340 Golf Course Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 341 Softball World fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 342- 367 Other Information Includes supplemental and capital requests for the next five years, sorted by the City Manager recommendation and funded, recommended and unfunded, and other items requested APPENDIX D WORKSHEETS 368- 374 Effective Tax Rate Worksheet 375- 376 Notice of Public Hearing and vote on Property Tax Rate 377 Capital and Supplemental Requests and Improvement Projects 378- 380 Capital Requests by Fund 381 Supplemental Requests by Fund INDEX Calculation of effective tax rate Introduction T H E C I T Y O FEULES October 1, 2005 Honorable Mayor Mary Lib Saleh City Council: Carl Tyson, Place One Leon Hogg, Place Two Linda Martin, Place Three Charles Miller, Place Four Glenn Porterfield, Place Five & Mayor Pro Tem Veva Lou Massey, Place Six INTRODUCTION In accordance with requirements of State law and the City of Euless' Home Rule Charter, the operating and capital budgets for the fiscal year beginning October 1, 2005 and ending September 30, 2006 are presented. This budget document is the product of several months of intensive effort involving all departments and staff personnel. The short-term and long-term strategic goals and key issues impacting this budget are identified and discussed below. FY2005 ACCOMPLISHMENTS The City of Euless was successful in meeting many of its goals and objectives throughout the previous year. Highlighted below are a few of the major accomplishments along with the goal achieved: * Provide for a competitive salary and benefit plan to retain quality work force, specifically, the step pay plan that was implemented for the non-exempt employees was continued and provides for four steps of approximately 3.5% each. The maximum step should be accomplished after three years of service at which point all future raises will be based on merit. The step plan is reviewed annually to ensure salaries remain competitive with surrounding cities. Exempt employees are eligible for raises based on performance. The City also significantly increased its contribution to the insurance fund in order to minimize the premium increase to employees. Utilize innovative and technological methods for better and more efficient services, specifically, the City successfully implemented a new Microsoft security and acceleration firewall to protect the city's network, upgraded the Novell GroupWise e-mail system, continued the annual computer replacement program, and installed a wireless network to connect remote locations to city hall. The geographical information services division created a digital map book for the police and fire departments which allows all public safety employees the ability to easily find any address within the city limits, providing them with building blueprints, location of fire hydrants, water and sewer lines, and pre -fire plan diagrams for apartment complexes. This has proven to be an invaluable tool for these departments. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 • Metro 817/267-4403 • Fax 817/685-1416 1 www.ci.euless.tx.us * Provide matching grant funds for qualified projects, specifically, the police department continued to receive overtime grants for traffic enforcement programs. The public works department participated in the CDBG grant program with Tarrant County for water and wastewater repairs within the City. The fire department participated in a grant program with the Department of Homeland Security's Office of Domestic Terrorism Preparedness which has provided the public safety employees with hazmat suits, gas masks, tactical equipment, helmets, radios and air -pack upgrades equipped to protect against bio-chemical warfare. The grant also allowed for upgrades to the Emergency Operations Command Center. ✓ Repair and replace deteriorating infrastructure, specifically, the City continued the annual street and sidewalk maintenance program, completed reconstruction of North Main Street, completed the construction of a new fire station, replaced several water and sewer mains throughout the city and completed the design for the renovation of Building B. Construction on Building B is anticipated to be complete during FY2006. * Promote economic development within the City, specifically, the City was able to secure a new tenant for the vacant K-mart building within the City of Euless. Also, the City secured an agreement with Acme Brick to renovate the old Furr's Cafeteria building. The new facility houses their training, accounting, and sales offices and created over 65 new career opportunities within the city. Currently, the city is working with developers to bring significant commercial development to vacant land along the 121 corridor. * Enhancement of the City's image, specifically, the City continued landscaping and monument sign projects along the major thoroughfares and medians, which will significantly improve the aesthetics of the major thoroughfares and entrances throughout the city. Also, the parks and recreation department is nearing completion of the Preserve at McCormick Park, which provides trails and wetland observation areas, and was partially funded by a grant from the State of Texas Department of Parks and Wildlife. BUDGET GUIDANCE In developing the budget for FY2006, the administrative staff was given the following short-term initiatives: 1) continue all existing services; 2) maintain a competitive employee compensation package; 3) preserve appropriate reserve levels in accordance with the City's fiscal policies as shown on pages 30-36; 4) consider the impact of future needs on the City's tax rate; and 5) provide for appropriate levels of staffing as shown below. General Fund -FT PT Enterprise Funds FT PT Special Revenue - FT PT Internal Service FT PT Total FT PT FY04 FY05 FY05 Actual Budget Estimated 268.00 262.00 262.00 58.50 58.50 58.50 74.75 75.75 75.75 96.50 96.50 96.50 24.25 28.25 28.25 14.00 14.00 14.00 2.00 2.00 2.00 0.00 0.00 0.00 369.00 368.00 369.00 169.00 169.00 169.00 FY05 Proposed 266.50 58.50 77.25 96.50 28.25 14.00 2.00 0.00 374.00 169.00 2 GOALS AND OBJECTIVES The approved FY2005-06 budget was successful in meeting these objectives by providing for the following: * Continuation of all current programs or services for citizens. A- Funding to continue the step pay plan for all non-exempt and public safety employees. This budget provides a 4% average increase in salaries based on merit for exempt employees and a 4% movement in the pay plan for non-exempt employees and public safety to retain a quality workforce. A- Reserve levels will meet requirements established in the fiscal policy. Per these fiscal policies, surpluses in excess of the minimum required reserve may be used when needed to cash flow capital equipment and capital improvements to limit debt issuance * The property tax rate for the 2005-06 fiscal year decreased from .495¢ to .491777¢ per $100 assessed valuation. This was accomplished by increased property values, holding departmental expenditures and utilizing a portion of the short-term motor vehicle tax. * Added 3 firefighter/paramedics, 2 public safety dispatchers, and a computer support specialists to maintain appropriate staffing levels. The City has created and produced, under separate cover, a Capital Improvements Program to address many of its long-term goals which include: systematically rehabilitating deteriorating infrastructure while maintaining consistent debt levels, completing facility improvements as identified in a Facilities Master Plan; completing park projects that have been identified by a Parks Master Plan and enhancing the City's image. This program is reviewed annually to reflect changing priorities. It provides a framework for identifying future fiscal impact. Through the use of the Capital Improvements Program, detailed projects are identified that will specifically relate to achieving these goals. All identified projects are described and prioritized. Projects identified for the FY2005-06 budget are matched with funding sources. Projects that will be addressed within the next five years are considered in the preparation of the five year plan and potential funding sources are identified. The five year plan is also a useful tool that allows the City to evaluate the operating impact of future capital projects. Projects that are intended to be funded through the issuance of debt also impact operating budgets and are planned accordingly. The FY2005-06 budget does not include debt financing for any proposed capital projects. The FY2005-06 budget addresses the goal of repairing and replacing deteriorating infrastructure, by allocating $300,000 to continue the annual street maintenance program, and $100,000 for sidewalk improvements. This budget also includes funding for significant overlay projects, which are detailed in the Capital Improvements Section of this letter as well as funding for the replacement of the South Pipeline Road Bridge. The city continues to commit at least one million dollars annually from the water and sewer fund to cash flow infrastructure improvements to ensure our water and sewer infrastructure remains sound. Funding has also been allocated for erosion control at McCormick Park in order to protect the existing parking facility and park trails along Little Bear Creek. The current year budget also includes $1.3 million for the renovation of Building B and $2.1 million for the design and construction of a new Pubic Works facility as identified in the Facility Master Plan. Other improvements include $150,000 for upgrades to modernize the amenities throughout our park system, and $40,000 for landscaping along Mid Cities Drive. GENERAL FUND REVENUES The General Fund resources are proposed at $24,661,722, which includes $23,811,698 in revenues and $850,024 of budgeted fund balance drawdown. The City's fiscal policy requires the general fund to maintain a reserve level equal to a minimum of 30 to 60 days of budgeted expenditures. In order to decrease debt issuance, the city has chosen to cash flow capital expenditures from excess reserves when available. As shown on page 39, the recommended reserve level for FY2005-06 is $3,912,495. The estimated beginning fund balance is $5,086,603, leaving $1,174,108 to fund the budgeted drawdown mentioned above. Proposed revenue for FY2005-06 assumes overall growth of 4.43% over current year estimates. Revenues were projected based on known economic development, economic forecasting and utilization of trending techniques based on the City's revenue manual (under separate cover). This methodology has proven to be successful for our City. Funding of the City's General Fund operations is derived from six (6) major revenue categories which include property taxes, sales taxes, gross receipts taxes, licenses and permits, fines and fees, and intergovernmental transfers. Each of these revenue sources is detailed below with a brief description of how internal and external factors affect each revenue amount. General Property Taxes The largest revenue source of the General Fund is the ad valorem tax (property tax). Property taxes are levied each October 1 on the assessed value as of the prior January 1 for all real and personal property located in the City. Assessed value represents the appraised value less applicable exemptions authorized by the City Council. Appraised values are established by the Tarrant County Appraisal District at 100% of estimated market value. Taxes are due October 1 and are delinquent after January 31. Penalty and interest are charged at 7% on delinquent taxes beginning February 1, and increase each month to 18% on July 1. After July 1, additional interest accrues at a rate of 1 % each month. Certified property valuations including minimum value of property under protest provided to the City by the Tarrant County Appraisal District totaled $2,282,473,521 for 2005, an increase of $106,091,521 (5%) over the 2004 tax roll of $2,176,382,000. The certified roll reflects all taxable property in the City as of January 1, 2005. The City's adopted tax rate is .491777¢ per $100 of assessed valuation. General property tax revenues are expected to generate $7,764,801 (including delinquent taxes and related penalties) and account for 31% of all general fund revenue. A ten-year graph of the City's tax rate is presented in the following graph. As shown, the city has maintained a stable tax rate for the past several years due to increasing valuations and development activity. The graph is broken down by the operating and maintenance (O&M) portion and the interest and sinking (I&S) portion. 4 1. i. 1. 1 1 F $0.60- $0.50-/0 19 $0.40 $0.30 $0.20�0.35 $0.10J $0.00 City Sales Taxes Property Tax Rate History 0.36 0.35 0.35 LJ{J 0.18 0.18 0.33 _0.31 0.19 0.19 0.30 0.30 0.16 0.15 0.33 0.34 I I I I I I I I I 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 DO&M DI&S Sales tax receipts are projected to increase by 7% over FY2005 estimates. This increase is based on an estimated growth and known increases due to new businesses. The city's economic development department continues to seek development opportunities to further diversify the sales tax base. Sales tax receipts are the result of a tax levy on the sale of goods and services within the City as authorized by the State of Texas. The maximum sales tax allowed in the City of Euless is eight and one -quarter cents per dollar of which the city receives a total of two cents per dollar on all goods and services deemed taxable. Sales tax collections represent the second largest revenue source in the General Fund, accounting for 26% of total revenues. The one -cent general fund sales tax is expected to generate $5,027,857 in FY2005-06 and the 1/4 cent additional sales tax for property tax relief is expected to generate $1,256,964. In addition, the citizens of Euless voted to designate a 1/4 cent sales tax for the Crime Control and Prevention District (CCPD) and a 1/2 cent sales tax for Economic Development (EDC). This revenue is reported in Special Revenue Funds. The following graph reflects the growth in the sales tax over the past ten years: $12 $10 N $8 O $6 — $4 — $2 — $0 Total Sales Tax 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 Fiscal Year ❑ General ❑ EDC • CCPD 5 Gross Receiot Tax Gross Receipt Taxes are broad -based benefit taxes charged to utility companies for the privilege of using right of way within the City. The City Council authorized a 4% charge on gas receipts, and a 5% charge on garbage, recycling, water and sewer, and cable receipts. Electric utilities pay a fee based on the kilowatt hours provided to customers within the City of Euless. Telecommunications companies also make payments, which are based on a per line access fee. Total gross receipt taxes are estimated at $3,223,342, which represents 13% of the general fund revenue. This revenue source has decreased over the past couple of years as deregulation continues to diminish local revenues. Licenses, Permits & Fees Licenses, permits, and fees represent 3% of general fund revenues and include charges by the City for certain types of operator licenses and permits for construction and other items regulated by City ordinance. Building activity dropped during FY2004-05, but is projected to remain stable during the upcoming fiscal year. However, if significant development occurs during FY2005-06 along the 121 corridor, this revenue source could significantly increase. Fines and Fees Fines and fees represent 14% of the general fund revenues and include revenue generated from the municipal court, ambulance fees, jail revenue and library fines and fees. Fines and fees are projected to be above current year estimates based on historical averages. Intergovernmental Transfers Intergovernmental transfers represent 6% of general fund revenues which includes general and administrative transfers from the water and sewer fund, the drainage fund and the short- term motor vehicle fund. Revenues of the general fund are graphed below by major category: Transfers 6% License/Perm its 3% Fines & Fees 15% Gross Receipts 14% EXPENDITURES Property Tax 32% Sales and Use Tax 27% General fund expenditures are projected at $24,651,037, which is an increase of $1,088,674, or Tess than 5% over prior year estimates. Budgeted expenditures include the addition of three (3) firefighter/paramedics and two public safety dispatchers to be hired in January at a total 6 cost of approximately $209,690. Three (3) additional firefighters/paramedics will be considered next fiscal year to complete the staffing of a third ambulance. The current budget also includes the use of excess reserves in the amount of $850,024 to cash flow capital and one-time needs. The proposed budget includes no cuts to city services, funding for a 4% salary package for employees, and an increase in the city's portion of the health insurance cost. The City's fiscal policy, which was adopted in May 1994 states that current expenditures will be paid from current revenues. The minimum fund balance as provided for in the fiscal policies is 30 to 60 days of budgeted general fund expenditures and never Tess than 8.3%. The City of Euless maintains a 60 day reserve. A fund balance summary has been provided on page 39 that verifies that the City has complied with this policy and reflects the amount of excess reserves that are available to fund capital and one-time needs. A breakdown of expenditures by department is graphed below: Development 4% Fire 23% WATER & SEWER FUND REVENUES Non-Depart/Capital 12% Finance 7% Police 32% Public Works 5% Community Srvc. 9% Admin. 8% The Water and Sewer fund experienced an increase in revenue in FY2004-05 due to the lack of rainfall during the year. Water and sewer volume is expected to grow at a rate of 2% in FY2005-06. This budget also includes a projected wastewater rate increase of 7¢ due to a pass -through increase from Trinity River Authority. The FY2005-06 budget includes proposed resources of $15,247,987, which includes $14,102,847 of revenues and $1,145,140 of budgeted drawdown from excess reserves. The City's fiscal policy requires the Water and Sewer fund to maintain a minimum of 45 to 75 days working capital. The City of Euless currently maintains a 75 day reserve. As mentioned, the city has chosen to cash flow capital expenditures from excess reserve levels when available. As shown on page 41, the recommended reserve level for the water and sewer fund is $2,894,441. The estimated beginning working capital for FY2005-06 is $4,205,950, leaving $1,311,509 to fund the budgeted drawdown mentioned above. In addition to water and sewer charges, this fund derives its revenues from sanitation service, recycling, reconnection fees, inspection fees, transfer fees, late payment penalties, and interest earnings. Actual revenue in this enterprise varies seasonally and can vary substantially based on weather conditions. 7 Revenues of the water and sewer fund are graphed below by major category. Recycle/Garbage Other 2% 2% Sewer 33% Penalties 2% Interest 1% EXPENDITURES Water 60% Water and sewer expenditures are projected at $15,231,419. This budget meets the criteria set forth in the City's fiscal policies with reserves calculated at the maximum requirement of 75 days of working capital. Budgeted expenditures in the water and sewer fund provide for the production and distribution of water, transmission and treatment of wastewater, recycling, and utility billing. The FY2005- 06 budget also includes a transfer of $1,125,000 from the operating fund to the capital projects fund for recommended capital improvements. This includes funding for several water and sewer line replacements, participation in the FY2006 CDBG project, and water system security updates. Expenditures of the water and sewer fund are graphed below by department. Capital 8% Finance 5% Non -Depart 34% Sewer & Treatment 13% Water Distribution 4% Water and Sewer Reserve Requirements ; ;�//\- VPubli4 Works 4% Water Production 32% Water and sewer revenue bond covenants require the City to have on hand reserve amounts sufficient to cover the cost of the average annual debt service requirement. This reserve is in addition to the working capital required by the fiscal policies and is maintained in a separate fund. For the FY2005-06 budget year, the required reserve is $393,091. No additional transfer will be required in FY2005-06 to maintain the required reserve level. 8 Water and Sewer Capital Proiects The Water and Sewer Capital Projects Fund includes several infrastructure projects including water and wastewater line replacements, water system security updates, well repairs, and continued participation in the CDBG program. Additional information is provided in the Capital Improvement Program section of the budget on pages 229-267. OTHER FUNDS Health Insurance and Benefits Fund The City provides employee medical insurance coverage on a self -insured basis. Premiums paid by other funds, employees and retirees are recorded in this fund. These resources are available to pay claims, administration costs and fund reserves. A stop loss insurance policy covers individual claims in excess of $100,000 and aggregate claims in excess of $3,637,466. During fiscal year 2005-06, the City elected to provide additional funding to the Health Insurance and Benefits Fund in order to reduce the increase in employee premiums. Fleet Replacement Fund The City established a Fleet Replacement program to accumulate funds for the replacement of existing equipment. Funding is provided annually by the other user departments based on a specified depreciation rate. In the past, large equipment was not depreciated. Therefore, the current budget provides funding for the final payment on a fire pumper/ladder truck, which will be added to the depreciation schedule and charged to the department accordingly. This budget has been approved in accordance with the replacement schedule. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. This tax is levied on the rental rate for a hotel/motel room. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law such as the promotion of tourism. This revenue source has shown some improvement over the past year. Half -Cent Sales Tax Fund Euless citizens approved an additional % cent sales tax in 1993 that is restricted for economic development, park and library projects. To date, this funding has allowed the City to construct and enhance a new public library, fund an athletic complex and enhance several existing parks. The FY2005-06 budget includes funding for continued park enhancements and amenity upgrades, funding for library materials, and incentives to encourage economic development. Police Drug Enforcement Fund This fund was established to account for the proceeds from sale of assets seized in connection with drug arrests. These revenues are used exclusively for police department expenditures and have allowed the City to upgrade police radio systems, provide protection gear for officers, purchase additional police vehicles, and purchase a state of the art security system for the new police facility. 9 Crime Control and Prevention District Fund The Crime Control and Prevention District fund is used to account for an additional %4 cent voter -approved sales tax. State law restricts the use of these funds to crime control and prevention activities. This revenue source provides for 15 sworn positions including an Assistant Police Chief and 14 police officers. The FY2005-06 budget includes additional funding for tactical and patrol rifles, upgrade to the Emergency Operations Command Center, and new police video, polygraph, and imaging equipment. Short -Term Motor Vehicle Tax Fund The citizens of Euless passed the short-term motor vehicle tax in November 1999. The tax generates approximately $3.3 million annually for the City of Euless. The majority of this tax is generated from the Consolidated Rental Car Facility located at the DFW Airport. These funds will be used for property tax stabilization, debt reduction, infrastructure improvements, and special projects such as City revitalization efforts, park projects etc. The FY2005-06 budget includes a transfer to the general fund of $730,020 to assist in property tax rate reduction. This budget also includes transfers to the capital projects fund of $1.3 million for the renovation of Building B and $2.1 million for the construction of a new public works facility. By using this revenue source, the city will be able to cash flow these projects and eliminate the need for debt issuance. OTHER ENTERPRISE FUNDS Programs & Special Events Fund and Arbor Daze Fund The Programs and Special Events fund provides a great deal of the visible community activities for our citizens. The activities range from water aerobics to senior citizen programs. The Arbor Daze fund is used to account for the revenues and expenses of our national award winning Arbor Daze celebration. Although the traditional Arbor Daze festival will not be held in FY2006, the tree give -a -way program, which is the highlight of the event, will continue to take place in order to celebrate the importance of trees. These service areas contribute to increased citizen involvement and volunteerism through the volunteer program the City initiated seven years ago. Drainage Utility Fund This fund was established to account for the acquisition, operation and maintenance of a municipal drainage utility. User fees collected on a monthly basis from residential and commercial customers support this fund. This revenue source has allowed the City to fund smaller capital improvement projects without the need for debt issuance. Resources from this fund are also used to pay the debt service on a revenue bond issue for a larger capital improvement project that was previously completed. Softball World Softball World at Texas Star has been a valuable addition to the City's recreational program and facilities. This softball complex hosted many state and national tournaments and coordinated over 2,000 teams in both league and tournament play. The FY2005-06 budget includes proposed resources of $974,264, which includes revenues of $965,264 and $9,000 of budgeted fund balance drawdown. Softball World expenditures are projected at $974,189. 10 Golf Course at Texas Star The Golf Course at Texas Star has been recognized by leading golf publications. Golf Digest recognized the course with its four star rating, and T&L Golf ranked the course among the top 10 in Texas and DFW's highest rated course. Raven's Grill and the Conference Centre continue to receive rave reviews. The Conference Centre hosts business conferences, weddings, concerts and other events. The FY2005-06 budget includes proposed revenues of $3,309,350 and proposed expenditures of $3,304,384. The FY2005-06 budget includes maintenance and operations, debt service, and funding for needed capital improvements. This fund has not yet been able to achieve the recommended reserve levels of 75 days working capital and a debt service reserve equal to the average annual debt payment. While the multi- year plan indicates that this fund will continue to be self-supporting, the fund will likely continue to operate without the recommended reserves. While we are pleased that Texas Star has seen a significant improvement in operations during the current year, economic conditions and the saturation of the golf market continue to present challenges for this operation. The Athletic Complex Fund The Athletic Complex at the Parks at Texas Star began operational activities in December 1997. The Parks at Texas Star hosted 16 tournaments in FY2005 and partnered with the Euless Lonestars Texas Collegiate League for home games. Locally, the park facility was also utilized by youth sport associations for league play. Phase III of this complex was completed, which includes the new Veterans Field Stadium, t-ball fields and soccer fields. CAPITAL IMPROVEMENT FUNDS The FY2005-06 Capital Improvement budget includes revenues (including intergovernmental transfers) of $6,347,640 and expenditures of $21,905,128. The budget cycle of the Capital projects fund is different from the budget cycle of operating funds. The most significant difference is the method of financing. Capital projects are often financed through the use of nonrecurring sources, specifically, bond proceeds and the use of excess reserves. Therefore, the money is receipted in one fiscal year and the payment of the project often extends over several fiscal years. As in the past, excess operational revenues will have a priority to fund capital projects in order to reduce interest expense related to bond issues. Additional funding for future projects will include the consideration of grant availability, self-sufficiency of revenue type bonds and debt capacity of the general fund. The FY2005-06 budget includes funding for significant overlay projects including: Midway from FM157 to Fuller -Wiser; Fuller -Wiser from Midway to Harwood; and South Main Street from SH10 to South Pipeline. The city has also committed funding for replacement of the South Pipeline Road Bridge over the Post Oak Channel, renovation of Building B, construction of a new Public Works Facility, landscaping on Mid Cities Drive, erosion control at McCormick Park, security upgrades at all water system locations, and several water and wastewater line replacements. In addition, the engineering department will complete a comprehensive drainage study of Little Bear Creek to evaluate the existing erosion and make recommendations for proposed improvements. These projects and the operational impact are discussed in detail in the Capital Improvements Program section on pages 229-267. 11 GENERAL DISCUSSION OF LONG-TERM DEBT POLICIES/OBJECTIVES The City Council and citizens of Euless have determined that debt issuance is a viable method of financing major capital projects. Per the fiscal policies, long-term debt will not be used for operating purposes and the life of the bonds will not exceed the useful life of the projects financed. The City has also specified that bonds will be issued with an average life of 20 years or less to reduce net interest cost and maintain future flexibility by paying off debt earlier. The majority of the City's long-term debt was used to finance infrastructure needs and traditional government services such as fire stations, libraries, and park development. The following discussion highlights the City's legal restrictions and requirements relating to debt issuance, types of debt issuance and the impact of the capital improvement program on City operations and debt service amounts. Authorization to Issue Debt/Legal Debt Margin As set forth in the Constitution of the State of Texas, cities with a population of 5,000 or more inhabitants may, by majority vote of the qualified voters adopt or amend charters to become "home rule cities". Euless, being a home rule city, has adopted a Charter, The Charter provides in Article VIII, Section 4 that: "It shall be the duty of the Council to levy an annual tax sufficient to pay the interest on and provide the necessary sinking fund required by law on all outstanding general obligation bonds of the City." In accordance with the State of Texas Constitution, the City of Euless has not exceeded the legal debt limit as calculated below: Taxable Assessed Valuation $2,282,473,521 Constitutional Limit 2.5% of assessed valuation Maximum Constitutional Revenue Available $57,061,838 Maximum Tax Rate $2.50 per $100 assessed valuation Adopted Tax Rate $.491777 per $100 of valuation Available Unused Constitutional Maximum Tax Rate $2.008 Types of Debt Outstanding The City has issued various types of Tong -term debt for the acquisition and construction of major capital facilities and equipment. A brief explanation of the various funding sources is provided below: General Obligation Bonds — are issued pursuant to voter authorization for infrastructure and facility projects accounted for in the Capital Projects Fund. The City has no plans to issue any General Obligation Bonds in the upcoming fiscal year. 12 Certificates of Obligation — are similar to General Obligation bond debt in its usage but do not require voter authorization and is not used for refunding debt. The Council has expressed a desire to use this type of funding when opportunities exist to participate in joint - funding projects with the Texas Department of Transportation or other agencies. The City has no plans to issue Certificates of Obligation in FY2005-06. Water and Sewer Revenue Bonds — are issued to provide funds for certain improvements to the water and sewer system as well as to refund prior water and sewer debt issues. These bonds are reported in the Water and Sewer Fund and will be repaid from revenues of this enterprise fund. The City has no plans to issue water and sewer revenue bonds in FY2005-06. Sales Tax Revenue Bonds — are used to finance library, park and economic development projects. The City does not intend to issue any additional sales tax revenue bonds in FY2005-06. Impact of Capital Improvement Program The City recognizes that debt issuance for capital projects will have an impact on future operating budgets. However, as mentioned above, the city has no plans to issue any additional bonds during the FY2005-06 fiscal year. Although the reconstruction of roads and water lines will reduce maintenance costs, these funds will be redirected for maintenance to other areas of the city. Therefore, the net affect to operations and maintenance cost is expected to be minimal. New facilities and renovations of existing facilities are expected to have some impact on operations, specifically in utility, maintenance and janitorial costs. Further detail on the operational impact is provided in the Capital Improvements Program. ECONOMIC OUTLOOK The City of Euless continues to seek new development and redevelopment opportunities. During the past few years, Euless has realized new commercial, industrial, residential, and multi -family developments. The City of Euless continues to focus on bringing quality sustainable development to the area. Several residential developments with significant ad valorem tax value are expected to be completed during FY2005-06. Also, the City continues to see interest in the development of a two major commercial tracts along the 121 corridor. IN SUMMARY.... I am very pleased with the direction and vision of Euless. We have worked hard to provide effective government programs and services to our community in an efficient way. It is our hope that these programs provide our community with an improved quality of life. Our goal, in the long run, is to continue to provide high quality government services in an efficient and effective manner. ABOUT THIS BOOK...Understanding how to use this book most efficiently is the key to absorbing the volume of data needed to analyze information and make informed decisions. This document contains a wealth of information that is presented in a logical manner. The financial summary section provides an overview of all funds, including major revenue sources and 13 expense categories on pages 35-36. Additional summary information is provided throughout this section. To better understand that logic, however, requires the reading and use of the table of contents and index. A copy of this document will be in the library for citizen review. The City's Revenue Manual is printed separately and heavily referred to for revenue assumptions and methodology. Generally, past experience, trending techniques and economic forecasting modules are all combined to provide the most accurate estimates possible. The City's Capital Improvements Document is also printed separately. This includes details of funded, unfunded and completed capital projects. Descriptions, cost estimates, and priority status is also provided for each project. You have been very supportive during the budget process, and on behalf of all employees I want to thank you for your time and involvement in developing a budget that will allow us to pursue the city's goals and objectives. As always, the City of Euless staff welcomes and appreciates your comments. 14 Welcome to a Look at The City of Euless, Texas The City of Euless is 16.9 square miles, is located 16 miles west of Dallas, 16 miles east of Fort Worth, and is adjacent to Dallas -Fort Worth International Airport in east Tarrant County. Population at the 1960 Census was 4,236; 1970 Census 19,316; 1980 Census 24,002; 1990 Census 38,149; 2000 Census 45,600; and the current estimate is 50,750. The City is located on Texas Highway 183, a six -lane expressway linking Dallas to the east with Fort Worth to the west. Other major highways through the City include State Highway 121, State Highway 360, State Highway 10 and Farm -to -Market Road 157. The City of Euless was incorporated February 24, 1953, and currently operates under a Home Rule - Council/Manager form of government adopted under a Charter adopted on July 21, 1962. Euless was named after Elisha Adam Euless who settled here in 1867 with many of his Tennessee neighbors. Mr. Euless served two terms as Tarrant County sheriff in the 1890's. The City of Euless was ranked second among cities with population of 50,000 or less by Texas Business, 1995, as the best -run city in the state of Texas. In September 2000, passenger rail service was provided from Dallas to Fort Worth by Trinity Rail Express, with stops in the mid -cities area. Euless is also served by Rock Island Railroad, which has 10 freight trains per day. Greyhound/Trailways Bus Lines provides the City bus service with five buses per day. Dallas -Fort Worth International Airport provides the City with all major airlines and connecting routes to all major points. Common carrier service is provided by forty-five (45) freight lines serving the Dallas -Fort Worth area. Thirty-five diversified manufacturers are located in the City. Several new businesses have moved to the City or are in the process. The public schools in Euless are operated by the Hurst -Euless -Bedford Independent School District. There are seven elementary schools, two junior high schools and one senior high school located within the Euless City limits, as well as a career education center and a special education school. Average enrollment for the year is 19,500. The City also has ready access to five universities and a county college district consisting of three campuses. The city is served by four hospitals and clinics providing 674 beds and 467 physicians and surgeons. In addition, extensive medical facilities are available in Dallas and Fort Worth. The City of Euless provides many facilities and services to its Citizens including nineteen parks totaling 605 acres, three community buildings, three swimming pools, 2 amphitheaters, a Conference Centre, Golf Course, Athletic Complex, Softball Complex and an ice hockey facility. The City has three fire stations serviced by 58 certified firefighters and one police station serviced by 81 certified officers. The City also maintains a full service library with 100,000 materials. This facility is being funded through the 1/2 cent sales tax revenue bonds. Current bond ratings for the City's General Obligation Bonds are "AA-" from Standard & Poors and "Al" from Moody's. Water and Sewer Bonds rate "A+" from Standard and Poors and "Al" from Moody's. 15 ‘,/ I 1V=M (1)---J.WMA EILIVNO N 3:11N —09.E'ON-A-VM1161}-11.VIS - I re- - ' cice , — • —t11 J.1 t 110- I ' . , • I I I w ..• •.• , The City of Euless I Li 1:1b NAIKH 9iV!S OA1 1)_f_tialc§„Nna S -17- JI -CP • s- AMM.M Vd1SBM 1. cr.) Mission of The City of Euless To provide citizens the best and most efficient services possible, that protect and enhance quality of life through planning and visionary leadership. Goals & Objectives ❖ The City will provide superior service to its customers. > Assure courteous, effective, and efficient service to both external and internal customers. > Continue to pursue technological updates that will enhance customer service. > Structure departmental operations to ensure rapid response and resolution to customer complaints. ❖ The City will conduct business in a fiscally responsible manner. ➢ Continue to explore new and innovative revenue sources. > Promote and utilize Euless businesses whenever possible when making municipal purchases. > Adopt the city budget in context of the multi- year financial plan which emphasizes funding of capital projects through operating revenues rather than issuing debt. > Maintain reserves levels as provided for in the city's fiscal policy. > Retain high bond rating and financial reputation. ❖ Provide exceptional Public Safety and Health Services to the community. > Continue to promote proactive neighborhood - based crime watch. > Promote high visibility and community involvement for public safety employees. > Support strict health and code enforcement. > Uphold commitment to environmental programs. > Explore and develop programs to reduce crime. > Maintain excellent reputation in police and fire services. ➢ Provide quality emergency medical services to our citizens. Employ high -quality, professional, service - oriented personnel. > Promote educational standards and re-education opportunities. > Maintain a work force of highly qualified, friendly, and professional employees. > Provide competitive salary and benefit packages to retain a motivated work force. ❖ Provide for a diversified business climate. > Enhance communication between City Hall and the business community. > Pursue economic development through the use of innovation programs that seeks to emphasize retention and expansion of existing businesses. > Promote the city's premier locations as a key element to the city's image and success. > Promote existing and new businesses within the city. Promote quality transportation services > Continue implementation of the city's master thoroughfare program. > Expand Euless' street system to effectively accommodate vehicular traffic while protecting the integrity of attractive median and right-of- way landscaping. > Aggressively pursue infrastructure improvements in conjunction with the Capital Improvements program. ➢ Enhance pedestrian -oriented means of travel throughout Euless to enhance public safety. ❖ Continue to attract visitors to the city. > Continue to grow and enhance special events throughout the city. > Promote the use of the Texas Star Conference Centre to host expanded events. ➢ Continue to promote the use of public art at city buildings and parks. > Enlist sponsors to support and enhance Euless' high -quality special events. ❖ Pursue the finest educational offerings for the community. ➢ Continue to create innovation programs in our low-income areas to enhance the learning opportunities. > Continue to provide upgrades to our technology within the public library to provide access to all Euless citizens. > Continue to pursue after -school programs for school age children to enhance learning. ❖ Provide quality leisure opportunities. ➢ Review existing and consider additional recreational opportunities for the residential and business communities on a regular basis to satisfy the growing needs of the community. ➢ Continue implementation of the parks master plan, related facilities, and additions to the plan as deemed appropriate. > Maintain the excellence of the Parks at Texas Star, Texas Star Golf Course, Softball World, and the entire park system. ❖ Instill "sense of community" in Euless' residents. ➢ Continue to build a sense of community through activities including Citizens Police and Fire Academies, Town Hall meetings, Neighborhood meetings, and apartment managers meetings. > Work to find new avenues to involve more residents in the civic process and to serve on boards and commissions with the hope of developing leadership from a diversified section of the community. 19 e. Accomplished The City of Euless has received many honors and awards that illustrate the quality of life for our city, as well as the level of teamwork. Among the honors and accomplishments are: THE CITY COUNCIL presented a budget that allowed for a tax decrease with increased service and a competitive pay package and benefit plan for employees. THE CITY MANAGER'S COMMUNICATIONS OFFICE received honorable mentions from the Texas Association of Municipal Information Officers (TAMIO) and the International Association of Business Communicators (IABC) for the publications of Euless Today and Share the Vision. THE CITY MANAGER'S OFFICE actively supported and participated in the HEB Chamber of Commerce Career connections program by mentoring six students for two full days in all aspects of city government. THE ECONOMIC DEVELOPMENT DEPARTMENT was successful in leasing the old Kmart building to Reynolds Asphalt and opened Acme Bricks training, accounting, and sales office on SH183 creating 65 new career opportunities within the City of Euless. THE RECYCLING DEPARTMENT received two Environmental Vision awards from the Tarrant County Corporate Recycling Council for Curbside Recycling Educational Grant Program and the "Greening of Arbor Daze" which resulted in 2,800 pounds recycled at the 2005 festival. The North Texas Corporate Recycling Association also honored the department with an Environmental Vision award for the city's Compost Educational Grant Program. THE PARKS AND COMMUNITY SERVICES DEPARTMENT won two awards from the Texas Recreation and Parks Society, four awards from the International Festival and Events Society and six awards from the Texas Festivals and Events Society for several of the 21 events offered throughout the year, including the family -oriented "Arbor Daze" celebration. MIDWAY RECREATION CENTER sold over 4,000 memberships, and registered 4,400 people for various programs offered. THE PARKS AT TEXAS STAR completed Phase III of the complex, and hosted over 17 tournaments. In addition, the City established a city sponsored sports authority to monitor all sports associations utilizing city facilities. TEXAS STAR GOLF COURSE was recognized as the "Best Municipal Golf Course in North Texas" by Texas Golf Magazine. Avid Golfer ranked the course one of the top five courses in the Metroplex. THE INFORMATION SERVICES DEPARTMENT made updates to the online map application and completed electronic map books for the Police and Fire departments. The department was also very successful in protecting the city's network systems by eliminating most viruses' and spyware before it entered the system. FLEET OPERATIONS received the Automotive Service Excellence (ASE) "Blue Shield of Excellence" award for the tenth consecutive year, completed more than 300 hours of automotive technical training, and re -certified in 8 major ASE categories. 20 Accomplished FACILITY MAINTENACE OPERATIONS was recognized by the State Comptroller's Office for their efforts in reducing the city's overall energy usage. This department also completed the construction of the New Fire Station and began the remodeling of Building B. POLICE DEPARTMENT graduated over 600 5th graders from the DARE program, hosted two summer camps, held several neighborhood watch meetings, apartment manager's meetings, and two town hall meetings. MUNICIPAL COURT processed over 41,000 cases, resulting in over $4.2 million in court fines and fees. THE STREETS, PUBLIC WORKS AND ENGINEERING DEPARTMENT completed several large infrastructure projects including water and wastewater line replacements, street overlay, and the reconstruction of North Main Street. THE EULESS PUBLIC LIBRARY made significant strides in outreach activities by continuing to serve low income residents at Twin Bridges mini library, homebound citizens through Books on Wheels, and elderly residents of Westpark Nursing Center. The library also focused on serving school children's needs by providing after school activities and devoting space to an after -school homework room. In addition, the library worked with the Hurst - Euless -Bedford Independent School District Vocational Transitional Services program by utilizing special needs children for re -shelving books and folding brochures. FIRE DEPARTMENT introduced a new rapid cardiac activation protocol, which resulted in life saving events. The department also deployed medic units to assist both Hurricane Katrina and Hurricane Rita victims. The S.A.F.E.T.Y Troop conducted the fire safety and prevention program at all Euless elementary schools. The department completely re -developed the training program for the paramedics. The Field Training Preceptors focused on simplifying and realigning the process. Operational handbooks were completed and distributed to all stations. In addition, the fire department participated in two disaster drills in coordination with the Dallas -Fort Worth Airport and the Colleyville Fire Department. THE FIRE MARSHAL'S OFFICE conducted over 1,582 fire inspections, reviewed 158 plans, issued 55 written warnings/citations and conducted 26 fire investigations. FINANCE DEPARTMENT received the Distinguished Budget Award for the 14th year and Certificate of Excellence in Financial Reporting for the 30th year from the Government Finance Officers Association of the US and Canada. The Finance Administrator received designation as a Certified Government Finance Officer (CGFO) from the Government Finance Officer's Association of Texas. The department successfully refunded over $13.9 million in outstanding bonds resulting in net savings of $830,000 over the life of the bonds. In addition, the department processed over 11,000 accounts payable checks, managed a $60 million dollar investment portfolio, and increased participation in the city's purchasing card program. THE INTERNAL AUDITOR completed three departmental audits and six follow-up audits. PLANNING AND DEVELOPMENT issued 319 permits with an average value of $229,000, adding over $74 million dollars to the city's tax roll. This department was one of the first cities in Texas to adopt the International Building Codes and is seen as a technical leader in the field. The department worked with the City Council to approve the Unified Development Code amendments regarding signs and street graphics, temporary construction trailers, truck parking, and temporary residential outdoor storage. Every Week in Euless Citizens Receive These Services Cases filed in Municipal Court Issued traffic safety citations Made arrests Processed offenses Responded to calls for police service Responded to accidents Incarcerated prisoners Conducted fire safety inspections Responded to emergency medical calls Responded to alarms Conducted fire prevention classes For an average attendance of Serviced users of Midway Recreation Center Maintained parks, trails, athletic fields, etc. Checked out library materials New library materials added Overlaid asphalt on streets, square feet Laid street curb and gutter, linear feet Street signs made, repaired, replaced Reviewed plans for building code compliance Performed building inspections Picked up unattended animals Processed animal adoptions Returned animals to owners Miscellaneous permits Inspections of swimming pools Water meters changed Produced and pumped water, gallons Installed water lines, linear feet Cleaned sewer lines, linear feet 22 2003 2004 2005 654 686 789 462 490 619 77 78 61 35 77 77 1,798 1,636 1,577 19 16 17 146 137 125 28 27 28 36 36 42 90 90 77 3 2 1 251 150 116 1,923 850 848 1 72 72 72 7,397 8,247 8,140 312 274 300 9,615 19,322 26,767 154 44 41 19 35 44 7 8 8 174 231 233 29 13 16 10 4 4 6 1 1 28 29 38 11 11 5 4 26 26 47,118, 577 48, 673, 308 51, 848, 558 48 8 8 12,981 14,988 15,556 , RON YOUNG Director of Public Works Streets Water Wastewater Animal Control Meter Reading Const. Mgmt. f S BOB MCFARLAND City Attorney ROBERT BARKER City Engineer Engineering Const. Inspection CIP Mgmt. Traffic Safety Drainage RAY MCDONALD Director of Parks Community Services k F t atAti Recreation Parks Special Events Parks at Texas Star StarCenter Softball World at Texas Star CITIZENS SUSAN CRIM City Secretary LEE KOONTZ Fire Chief Suppression Ambulance/EMS Fire Educ. & Prevent Fire Marshall Emergency Mgmt. LEONARD CARMACK Police Chief Patrol Criminal Invest. . Services: Communications Community Jail MAYOR and COUNCIL � JOE HENNIG City Manager GARY MCKAMIE Deputy City Manager 1Y r� LORETTA GETCHELL Assistant City Manager Accounting Utility Billing Budget Municipal Court Cash Debt. Mgmt. Info. Services Purchasing Human Resources Risk/Benefits LACY BRITTEN Municipal Court Judge KYLE MCADAMS Fleet & Facilities Administrator BILL RIDGWAY Director of Economic Development Economic Dev. Franchises Recycling Organizational Chart J�e�_Hcfnig, City Ma December 2005 Municipal Court of Record MIKE COLLINS Director of Planning & Development Planning Code Enforcement Environ. Health Bldg. Inspections VACANT Library Administrator BETSY BOYETT Comm. Marketing Manager as GLENDA HARTSELL- SHELTON General Mgr. Texas Star 23 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. 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. (3) 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. 24 BUDGET AMENDMENT Department heads can amend the budget within their divisions as long as it does not effect total appropriations. The City Manager can amend the budget within a particular fund as long as it does not effect total appropriations. The City Council may amend the budget by a majority vote of the full membership for emergency conditions which may arise which could not reasonably have been foreseen in the normal process of planning the budget when the general welfare of the citizenry is involved. These amendments must be by ordinance and attached to the original budget in accordance with Article VII, Section 8 of the City Charter. BUDGET PREPARATION The budget preparation is coordinated through the City Manager's Office and the Finance Department. The budget process begins in late February or early March with a budget kickoff meeting with all City department directors and managers. Each department and division receives a budget preparation manual, forms and year to date budget information. Departments prepare a summary including the following information about their activities: Location and Hours of Operation Mission/Programs/Services Highlights/Accomplishments for the current fiscal year Goals & Objectives for the upcoming fiscal year Major Budgetary Issues and Operational Trends. Current year estimates are carefully reviewed and known exceptions or cost increases are reported along with justification. These variances are reviewed by the City Manager's Office and City Council for amendment as deemed necessary. The budget requests are submitted along with justification for any increases. The City Manager's office holds meetings with each director to review each of their line items and discuss any changes. All capital and supplemental requests are submitted separately and must include the following information: Purpose/objective of this request Changes/improvements from current operations Alternative financing options Estimated life of requested item Impact or consequence of not funding this request Equipment being replaced by this request Cost of the item Other associated cost A work session is held to allow each department the opportunity to present their capital and supplemental requests to the City Council. The City Manager's Office consolidates all capital requests and all supplemental requests, assigns a ranking based on funding available, and submits its recommendation to the City Council for consideration. In accordance with the fiscal policies, .supplemental programs will only be funded from current revenues. One-time revenue sources and excess reserves are used to fund capital requests. The finance department prepares revenue estimates based on historical data available from the revenue manual (which is updated monthly) and other available data. Estimates are reviewed and adjusted by the City Manager's office as deemed necessary. The objective of the City is to estimate revenues as accurately as possible to allow use of all available funding. 25 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 Vil, 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 retreat and a budget retreat each year. During these retreats, a strategic planning session is held for discussion of short, intermediate, and long-term goals. These goals and the fiscal impact are considered during the budget process and serves as a guide throughout the year for staff. COMPREHENSIVE PLAN The City's long-term planning has been consolidated into a comprehensive five-year plan produced by the City Manager's office. This plan is updated every year and serves as the City's "road map" to which infrastructure, facility, and park projects will be done in the coming years. Each project contains a fiscal impact analysis. The comprehensive plan includes a five-year plan for streets including overlay and construction, water and sewer line replacement, City facilities, park master plan, and fire equipment and building plan. The information included in this document is an integral part of the budget process. The Capital Improvements Program details all funded and unfunded projects that have been identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4) requires "A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing". Section 2 (5) further requires " A list of capital projects which should be undertaken within the five (5) next succeeding years". BUDGET ADOPTION The City Charter provides: After public hearing, the City Council makes any changes deemed necessary and adopts the budget at least ten (10) days prior to the beginning of the next fiscal year by a favorable majority vote of all members of the Council. On August 16`h, the City Council reviewed the preliminary budget and set a time and place for the Public Hearing on August 30st. The City Council held the public hearing on August 30st and voted to adopt the budget by a vote of seven ayes and no nays. After the budget adoption, a monthly financial report is issued to the City Council for their review. 26 2005-2006 BUDGET SCHEDU E DATE RESPONSIBILITY March 10 All Managers & Directors March 25 All Managers & Directors March 25 Directors & Fleet Services Administrator April 15 Managers & Finance April 15 Directors and HR April 15 — May 6 Finance May 9-13 DCM, Finance, Directors May 16 TAD June 8 CSO & Finance May 23-27 CMO June 20 CC, CMO, Directors June 20 CCPD Board June 13-24 CMO June 28 Finance June 27-July 29 Finance July 25 TAD July 29 Finance August 4 CSO & Finance August 4 CSO & Finance August 5-7 CC, CMO, Finance August 7 CSO & Finance August 15 EDC Board August 16 CC August 18 CSO & Finance August 30 CC September 13 CC September 27 CC ACTION Budget Kickoff — 2:00 PM, City Hall Council Chamber Computer Request Forms due to Information Services Replacement Vehicle Schedule All budget forms, including multi -year budget, and attachments, returned to Finance. Budget data entered by departments. Directors request for Pay Plan Adjustments to HR Review departmental budgets, data entry as needed. Budget review and discussion with Directors Preliminary Tax Roll from TAD Publish Notice of Public Hearing on CCPD Budget to be held on June 20 (CCPD Board) City Manager Review Pre -Budget Work Session on capital and supplemental Hold Public Hearing on CCPD Budget and Adopt FY 2006 CCPD Budget. Submit CCPD Budget to City Council. CMO final review and one-time recommendations Submit CCPD Budget to City Council Finalize Preliminary Budget Document Receipt of final tax roll Preliminary Budget: CC, CMO, CSO & Library Publish Notice of City Council Public hearing Budget to be held on August 16. Publish Notice of EDC (EDC Board) public hearing of EDC Budget to be held August 15. Budget Work Session Publish effective tax rate Hold Public Hearing and adopt EDC Budget Schedule Public Hearings on proposed City and EDC budgets for August 30th. Hold Public Hearing and Approve CCPD Budget. Publish notice of Public Hearing on Proposed Budget (EDC and City) to be held August 30th Hold public hearings on proposed EDC and City FY2006 budgets. First reading & adoption of budget. Approve EDC Budget. Second Reading & adoption of budget (if necessary). reading and adoption of tax rate and tax roll. Final reading and adoption of tax rate and tax roll (if necessary). of CCPD First 27 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 Govemment Code ¶ 102.001 et seq: fiscal powers. V.T.C.A., Local Govemment 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 Govemment Code ¶ 102.001 et seq. Sec. 3 Budget a public record. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the Council and shall be open to public inspection by anyone interested. State law reference — Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. Sec. 4. Public hearing on budget. At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinions concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. (Amended 11-5-91) State law reference — Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. 28 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 1 102.001 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. 29 CITY OF EULESS FISCAL POLICIES I. INTRODUCTION A. Purpose Statement — The City of Euless has an important responsibility to its citizens to carefully account for public funds, to manage municipal finances wisely, and to plan for the adequate funding of services desired by the public. The overriding goal of the Fiscal Policies is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City's fiscal management include integrity, prudent stewardship, planning, accountability, and full disclosure. The purpose of the Fiscal Policies is to provide guidelines for the Director of Finance in planning and directing the City's day to day financial affairs and in developing recommendations to the City Manager and City Council. The scope of the policies spans accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash management, expenditure control, and debt management. B. Annual Review of Policies — These policies will be reviewed administratively by the Finance Director and City Manager and will be presented to the City Council for approval of any significant changes. II. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. Accounting — The Fiscal Administrator is the City's Chief Accountant and is responsible for establishing the chart of accounts and for properly recording financial transactions. B. Accounts Receivable — This asset account reflects amounts owed to the City from citizens, companies, or other governmental entities. All delinquent accounts will be pursued. C. External Auditing 1. The City will be audited annually by outside independent accountants (auditors). The auditors must be a CPA firm of national reputation and must demonstrate that they have the breadth and depth of staff to conduct the City's audit in accordance with generally accepted auditing standards and contractual requirements. The auditor's report on the City's financial statements will be completed within 100 days of the City's fiscal year end, and the auditor's management letter will be presented to the City staff accordingly. An interim management letter will be issued prior to this date if any materially significant internal control weaknesses are discovered. 2. The Auditors are accountable to the City Council and will have access to direct communication with the City Council if the City staff is unresponsive to auditor recommendations or if the auditors consider such communication necessary to fulfill their legal and professional responsibilities. 3. Auditor Rotation — The City will not require auditor rotation, but will circulate requests for proposal for audit services at least every five years. D. Internal Auditing — The City recognizes its growing need for an internal audit function and is seriously evaluating the devotion of resources to this program in the future. E. External Financial Reporting — The City will prepare and publish a comprehensive annual financial report (CAFR). The CAFR will be prepared in accordance with generally accepted accounting principles and will be presented annually to the Government Finance Officers Association (GFOA) for evaluation and awarding of the Certificate of Achievement for Excellence in Financial Reporting. The CAFR will be published and presented to the City Council within 120 days after the end of the fiscal year. City staffing limitations may preclude such timely reporting. In such case, the Finance Director will inform the City Manager and the City Manager will inform the City Council of the delay and the reasons therefore. F. Internal Financial Reporting — The Finance Department will prepare internal financial reports sufficient for management to plan, monitor, and control the City's financial affairs. Internal financial reporting objectives are addressed throughout the policies. 30 III. INTERNAL CONTROLS A. Obiective — To provide management with reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition. At all times the City of Euless shall maintain an environment conducive to good internal controls. B. Written Procedures — The Finance Director, through the Finance Administrator, is responsible for developing Citywide written guidelines on accounting, cash handling, and other financial matters which will be approved by the City Manager. The Finance Department will assist Department Managers as needed in tailoring these guidelines into detailed written procedures to fit each department's specific requirements. C. Department Managers Responsible — Each Department Manager is responsible to ensure that good internal controls are followed throughout his or her department, that all Finance Department guidelines on accounting and internal controls are implemented, and that all independent auditor internal control recommendations are addressed. IV. OPERATING BUDGET A. Preparation — The City's "operating budget" is the City's annual financial operating plan. It comprises governmental and proprietary funds, including the General Obligation Debt Service Fund. The budget is prepared by the Finance Director or appointee with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes and transmits the document to the City Council. The operating budget will be submitted to the GFOA annually for evaluation and awarding of the Award for Distinguished Budget Presentation. B. Balanced Budget — The operating budget will be balanced, with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. C. Adoption Process — Pursuant to City Charter Article VII Section 5, a budget will be presented by the City Manager to the City Council, and to the public through the Euless Public Library, by August 1, and after public hearings the City Council shall adopt, with any changes, at least ten days prior to beginning of the new fiscal year by a majority vote. D. Amendment Process — According to Section 8 of the same article, amendments may be made by ordinance as necessary. E. Planning — The budget process will be coordinated so as to identify major policy issues for the City Council consideration several months prior to the budget approval date so that proper decision analysis can be made. Periodic financial reports will be prepared to enable the Department Managers to manage their budgets and to enable the Budget Office to monitor and control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council monthly by the third Friday after the end of each month. Such reports will enable the City Council to understand the big picture budget status. Operating Expenditure Control is addressed in another section of the Policies. F. Performance Measures and Productivity Indicators — Where appropriate, performance measures and productivity indicators will be developed and used as guidelines and reviewed for efficiency and effectiveness. This information will be included in the annual budgeting process and reported to the City Council at least annually. V. CAPITAL BUDGET AND PROGRAM A. Preparation — The City's capital budget will include all capital project funds and all capital resources. The budget will be prepared annually in conjunction with the operating budget. The capital budget will be compiled by the Finance Director with the involvement of all required City departmental project managers. Integration of the fiscal impact of capital improvements on the operating budget will be monitored. B. Definition — Facilities include any structures or properties owned by the City, the land upon which the facility is situated for the provision of City services, and the initial furniture, fixtures, equipment and apparatus necessary to put the facility in service. Facilities include, but are not limited to the following: administrative offices, parks, service centers and storage yards, recreation centers, libraries, fire stations, jails and courts, and water and sewer related structures. 31 C. Infrastructure — Includes permanently installed facilities, generally placed underground or at grade, which form the basis for the provision of City services. Typically included are thoroughfares, bridges, water and sanitary sewer lines, drainage channels, and storm sewers. D. Control — All capital project expenditures must be appropriated in the capital budget. The Finance Department must certify the availability of such appropriations or the availability of resources so an appropriation can be made before a capital project contract is presented by the City Manager to the City Council for approval. E. Program Planning — The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be fully costed, so that these costs can be considered in the operating budget. F. Alternate Resources — Where applicable, assessments, impact fees, pro-rata charges, or other user - based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small Citywide drainage projects. Single large drainage projects will be funded by debt. G. Debt Financina — Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. H. Infrastructure Maintenance — The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually so that repairs will be made amounting to a designated percentage of the value of the streets. Reporting — Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. VI. REVENUE MANAGEMENT A. Simplicity — The City will strive to keep the revenue system simple, which will result in a decrease of compliance costs for the taxpayer or service recipient and a corresponding decrease in avoidance to pay. The City will avoid nuisance taxes, fee, or charges as revenue sources. B. Certainty — An understanding of the revenue source increases the reliability of the revenue system. The City will try to understand its revenue sources, and enact consistent collection policies so that assurances can be provided that the revenue base will materialize according to budgets and plans. C. Equity — The revenue system of the City will strive to maintain an equity in its structure. That is, the City will seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customers. However, it is recognized that public policy decisions may lead to subsidies in certain circumstances, e.g., homestead tax exemption. D. Administration — The benefits of a revenue will exceed the cost of producing the revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost, cost of services analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. E. Revenue Adequacy — The City will require that there be a balance in the revenue system. That is, the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. F. Cost/Benefit of Abatement — The City will use due caution in the analysis of any tax, fee, or water and wastewater incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) analysis will be performed as a part of such review. G. Diversification and Stability — In order to protect the government from fluctuations in a revenue source due to fluctuations in the economy, and variations in weather (in the case of water and wastewater), a diversified revenue system will be maintained which has a stable source of income. 32 H. Nonrecurring Revenues — One-time revenues will not be used for ongoing operations. Nonrecurring revenues will be used only for nonrecurring expenditures. Care will be taken not to use these revenues for budget balancing purposes. Property Tax Revenues — 1. Process. Property shall be assessed at 100% of the fair market value as appraised by Tarrant Appraisal District. Reappraisal and reassessment shall be done regularly as required by State law. A 97% collection rate will serve as a goal for tax collections, with a delinquency rate of 3% or less. All delinquent taxes will be aggressively pursued, with delinquents greater than 150 days being turned over to an attorney and a penalty assessed to compensate the attorney as allowed by State law, and in accordance with the attorney's contract. Annual performance criteria will be developed for the attorney. 2. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by seeking additional revenue sources and attempting to expand and diversity the City tax base. J. Exemptions — In order to maintain stability of funds for the City, it is the Council's intentions for the exemptions presently allowed by the City to be continued with no allowance for additional exemptions. Tax abatements should be used selectively and only when a good chance exists of economic return exceeding the loss. K. User -Based Fees — For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be an annual review of fees and charges to ensure that fees provide adequate coverage of costs of services. L. Property Tax Distribution — The percentage of the tax rate allocated to the General Fund is the percent equal to the Maintenance Operations portion of the total tax rate. The allocation of the tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate. Debt service should not exceed 40% except for extraordinary and temporary reasons. M. Proprietary — Proprietary funds will pay the General Fund for direct services rendered. Additionally, the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to compensate the General Fund for the lost revenue that would be payable from a privately owned utility. N. Franchise Agreements — The City will monitor the status of existing financial agreements and take necessary actions to negotiate new agreements as they near expiration or as they need revisions to best serve the citizens of Euless. O. General and Administrative Charges — A method will be maintained whereby the General Fund may impose a charge to the proprietary funds for general and administrative services (indirect costs) performed on the enterprise funds' behalf. P. Utility Rates — The City will review and adopt utility rates that will generate revenues required to fully cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital needs. This policy does not preclude drawing down cash balance to finance current operations. However, it is best that any extra cash balance be used instead to finance capital projects. Q. Interest Income — Interest earned from investment of available moneys, whether pooled or not, will be distributed to the funds in accordance with the operating and capital budgets which, wherever possible, will be in accordance with the equity balance of the fund from which moneys were provided to be invested. R. Revenue Monitoring — Revenues actually received will be regularly compared to budgeted revenues and variances will be investigated. This process will be summarized in the appropriate budget report. VII. EXPENDITURE CONTROL A. Appropriations — The level of budgetary control is the department level in the General Fund and Water and Sewer Fund, and the fund level in all other funds. When budget adjustments between funds are necessary, these must be approved by the City Council. Budget appropriation 33 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 Financina — Equipment may be financed when the unit purchase price is $20,000 or more and the useful life is at least four years with City Council approval. VIII. ASSET MANAGEMENT A. Investments — The City's investment practices will be conducted in accordance with the City Council approved Investment Policies. Utilized objectives: safety, liquidity, and yield. B. Cash Management — The City's cash flow will be managed to maximize the cash available to invest. C. Investment Performance — At the end of each fiscal year a report on investment performance will be provided by the Finance Director to the City Manager for presentation to the City Council. D. Fixed Assets and Inventory — These assets will be reasonably safeguarded, property accounted for, and prudently insured. IX. FINANCIAL CONDITION AND RESERVES A. No Operating Deficits — Current expenditures will be paid with current revenues. Deferrals, short- term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or nonrecurring expenditures, except when balances can be reduced because their levels exceed guideline minimums. B. Operating Reserves — The General Fund resources balance combined with the Emergency Reserve Fund should be between 30 to 60 days in working capital and never fall to 8.3% of the General Fund expenditures budget. This percentage is the equivalent of 30 days' expenditures. The Enterprise Fund working capital should be maintained at the 12% (45 to 75 days) level. An additional cash test will be required for the Water and Wastewater Fund to ensure the City's ability to operate, exclusive of accounts receivable. C. Risk Management Program — The City will aggressively pursue every opportunity to provide for the public's and City employees' safety and to manage its risks. All reasonable options will be investigated to finance losses. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based on actuarial determinations. Such reserves will not be used for any purpose other than for financing losses. D. Compensated Absences — The City will establish a separate reserve within its operating funds to pay for accrued vacation leave. Accrued vacation leave can normally be paid by allowing a vacated position to remain open for several weeks. This reserve will be established based upon a schedule of estimated retirements which will be developed in conjunction with the operating budget. E. Equipment Replacement — The City shall maintain an Equipment Replacement Fund for major rolling stock. Funds will be transferred based on a depreciated calculation of each piece of equipment. F. Health Claims — The City shall maintain a fund for health claims for all employees. Adequate reserves shall be maintained as determined actuarially. All reasonable cost containments will be reviewed to keep the cost to the City and the employees minimal. 34 X. DEBT MANAGEMENT A. Short -Term Debt — If utilized, tax anticipation notes (TAN's) will be retired annually, and bond anticipation notes (BAN's) will be retired within six months of completion of the project. Any short- term debt outstanding at year end will not exceed 5% (including TAN's, but excluding BAN's) of net operating revenues. B. Long -Term Debt — Long -Term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. C. Self -Supporting Debt — When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. D. Rating — Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. E. Water and Wastewater Bond Coverage Ratios — The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50 for revenue bonds "technical average" and 1.25 for all indebtedness "practical coverage". The City will issue new debt for an Enterprise only after an "additional bonds" test has been applied to the issuance. This test determines that revenues are sufficient to defray the additional debt service burden that will be created by the new issuance. F. Federal Requirements — The City will maintain procedures to comply with arbitrage rebate and other Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate requirements, the City will attempt to issue bonds in increments not to exceed $5,000,000 per calendar year. G. Debt Service Reserves — The Debt Service Fund should not have reserves or balances in excess of one month of principal and interest plus 15% of the principal outstanding of unrefunded debt issued prior to September 1, 1986. This maximum is dictated by Federal law and does not include the amounts accrued for the next debt service payment. The policy above does not preclude the debt service reserves normally established to market revenue bonds. The City's policy and bond ordinance requirement are to maintain these debt service reserves at the level of the average annual debt service. H. Debt Burden — The Debt Burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored. Debt Structuring, — The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. J. Competitive vs. Negotiated Bidding — The City will analyze on a per issue and market basis the desire to utilize competitive versus negotiated sale of bonds. In either instance, the fiscal staff will present to management and council advantages and disadvantages of the process. K. Bidding Parameters — The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include: • Limits between lowest and highest coupons • Coupon requirements relative to the yield curve • Method of underwriter compensation, discount or premium coupons • Use of True Interest Cost (TIC) vs. Net interest Cost (NIC) • Use of bond insurance • Deep discount bonds • Variable rate bonds • Call provisions L. Bond Issuance Advisory Fees and Costs — The City will be actively involved in the selection of all financial advisors, underwriters, paying agents, and bond counsel. The City shall evaluate the merits of rotating professional advisors and consultants as well as the kinds of services and fee structures 35 available from independent financial advisors, investment banking firms, and commercial banks. The City will carefully itemize and scrutinize all costs associated with the issuance of bonds. XI. STAFFING AND TRAINING A. Adequate Staffing — Staffing levels will be adequate for the fiscal functions of the City to function effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload shedding alternatives as well as technology will be explored before adding staff. B. Training — The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all information and training materials acquired from seminars, conferences, and related education efforts. C. Awards. Credentials — The City will support efforts and involvements which result in meeting standards and receiving exemplary recitations on behalf of any of the City's fiscal policies, practices, processes, products, or personnel. Further, the Finance Director will try to obtain and/or maintain designation of Certified Government Finance Officer as awarded by the GFOA of Texas. 36 Financial Summaries COUNCIL ADOPTED 2005-06 ANNUAL CITY OF EULESS BUDGET COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BY CATEGORY Includes All Funds Subject to Appropriation with Comparison to Prior Year Budget UNAUDITED BEGINNING FUND BALANCE - 10/1/05 BUDGETED REVENUES Property Taxes Gross Receipts Tax General Sales Tax Selective Sales Tax Fines/Fees/Penalties Licenses & Permits Interest Income Intergovernmental Revenue Charges for Service Miscellaneous/Rental Income Insurance/Risk/Other Financing Sources Revenues before Transfers Transfers from other funds TOTAL AVAILABLE RESOURCES BUDGETED EXPENDITURES Personal Services Professional/Technical Services Contractual Services Utilities Maintenance Other Services/Contingencies Insurance General & Administrative Rebates/Incentives Supplies Capital & Infrastructure Improvements Capital Purchases (Equipment) Debt Service/Bank Charges Expenditures before Transfers Transfers to other funds TOTAL EXPENDITURES ENDING BALANCE DESIGNATED UNDESIGNATED PROJECTED ENDING FUND BALANCE AT 9-30-06 RECOMMENDED RESERVES PER FISCAL POLICY SPECIAL GENERAL FUND REVENUE FUNDS $ 5,086,603 $ $ 7,706,801 $ $ 3,223,342 $ $ 6,284,821 $ $ 82,500 $ $ 2,858,500 $ $ 598,500 $ $ 215,000 $ $ 298,016 I $ $ 891,500 I $ $ 186,556 I $ $ - $ $ 22,345,536 $ $ 1,466,162 I $ $ 28,898,301 I $ 18,922,422 742,759 9,000 628,674 767,154 260,200 2,600 168,278 855,200 797,431 794,274 100 23, 948, 092 702,945 24,651,037 $ 193,253 $ $ 4,054,011 $ $ 4,247,264 $ DEBT SERVICE FUNDS 6,351,331 $ 486,408 $ 3,491,943 - $ 3,684,554 $ 10,150, 000 $ - $ 15,000 - +$ - 195,500 $ 19,000 81,144 $ - $ - 27,035 $ 975,734 - $ 14,138,233 $ 4,501,677 65,774 $ 1,148,102 20,555,338 $ 6,136,187 2,025,568 158,742 $ $ $ 117,500 $ 10,000 $ 277,000 $ - $ 30,280 $ 6,791,666 $ 72,852 $ $ 466,241 $ $ 9,949,849 $ 6,028,935 $ 15,978,784 $ 5,656,535 5,656,535 5,656,535 76,305 $ 81,288 4,500,249 $ 398,364 4,576,554 $ 479,652 3,912,495 ( 3,644,598 $ 311,269 37 ENTERPRISE INTERNAL TOTAL CAPITAL FUNDS SERVICE FUNDS OPERATING IMPROVEMENT FUNDS FUNDS $ 5,626,380 $ - $ 228,000 $ 162,500 $ 18,962,546 $ 175,900 $ 19,528,946 $ 1,507,150 $ 26,662,476 $ 5,573,190 1,541,983 3,030 6,716,297 549,111 208,500 35,000 154,400 1,379,622 $ 1,046,986 $ 664,963 $ 17, 873, 082 $ 4,304,395 $ 22,177,477 $ 2,766,903 27,000 • 3,060,177 3,087,177 1,610,810 7,464,890 $ 20,317,625 $ 21,299,334 $ 11,198, 744 $ 3,223,342 $ 9,969,375 $ 10,232,500 $ 3,101,500 $ 598,500 $ 619,000 $ 379,160 $ 19,854,046 $ 1,365,225 $ 3,060,177 $ 63,601,569 $ 5,797,998 $ 89,717,192 131,128 $ 184,015 $ - $ - $ 12,000 $ 5,000 $ 3,520,137 $ 5,270 $ 10,692 $ 738,977 $ 4,607,219 $ 4,607,219 $ 760,614 $ - $ 3,724,385 $ 2,857,671 $ 4,484,999 $ 4,023,054 2,857,671 $ 26,652,308 2,627,499 12,030 7,462,471 1,338,265 750,700 3,557,737 358,228 7,646,866 2,260,597 3,046,478 6,321,598 62,034,777 11,036,275 73,071,052 1,111,460 $ 15,534,680 $ 16,646,140 3,235,420 5,151,667 • • 43,929 205,534 256,829 325,000 831,292 5,516,348 27, 646, 974 • • • 20,912,025 582,713 132,319 21, 627, 057 278,071 21,905,128 ALL FUND SUMMARY TOTAL 2004-05 BUDGET $ 41,616,959 $ 46,243,458 11,198,744 3,223,342 9,969,375 10,232,500 3,145,429 598,500 824,534 635,989 20,179, 046 1,365,225 3,060,177 64,432,861 11,314,346 117,364,166 $ 26,652,308 $ 2,627,499 $ 12,030 $ 7,462,471 $ 1,338,265 $ 750,700 $ 3,557,737 $ 358,228 $ 7,646,866 $ 2,260,597 $ 20,912,025 $ 3,629,191 $ 6,453,917 $ 83,661,834 $ 11,314,346 $ 94,976,180 $ 10,958,703 $ 3,180,172 $ 9,325,000. $ 10,232,500 $ 3,583,698 $ 778,526 $ 1,044,822 $ 802,454 $ 20,596,216 $ 1,428,599 $ 17,326,252 $ 79,256,942 $ 8,439,880 $ 133,940,280 $ 25,396,695 $ 2,625,725 $ 659,850 $ 7,635,368 $ 1,377,806 $ 814,256 $ 3,432,583 $ 414,347 $ 7,343,666 $ 2,264,261 $ 7,558,780 $ 2,455,685 $ 21,904,419 $ 83,883,441 $ 8,439,880 $ 92,323,321 $ 1,111,460 $ 5,741,846 $ 21,276,526 $ $ 5,741,846 $ 22,387,986 $ 15,126,836 1,270,779 40,346,180 41,616,959 12,781,593 38 Fund Balance Summary Estimated FY04-05 and Budgeted FY05-06 General Governmental and Internal Service Funds 'Beg. Bal., FY 05 (per audit, FYE 2004) FY05 Estimated Revenues Total Available: FY05 Estimated Exp. Capital Expenditures Total. Projected Exp.: 'End Bal. FY05 Projected FY06 Budgeted Revs. Total Available: FY06 Budgeted Exp. Capital Expenditures Total Pratt Exp.: Proj. End. Bal. FY06 Less: Desig. Res. Adj. End. Balance General $5,746,116 22 902,85Q 28,648,966 (22,850,257) (712,106) (23,562,363) 5,086,603 23,811,698 28,898,301 (23,801,013) (850,024) (24,651,0371 4,247,264 (193,2531 4,054,011 Recommended Levels per Financial Policy: Available for Supplemental Available for Capital: Total Available 3,912,495 10,685 130,831 141,516 C.O.Debt Service $363,297 18,407 417 18,770,709 (18,415,960) (18,415,960) 354,749 3,725,190 4,079,939 (3,735,230) (3,735,230) 344,709 0 344,709 311,269 (10,040) 43,480 33,440 Stars Center Debt $118,336 Insurance & Risk Mgmt & Benefits Workers Comp $711,345 $653,010 979,852 3,050,959 1,098,188 3,762,304 (976,888) (3,034,065) (976,888) (3 034,065) 121,300 728,239 979.734 3,135,823 1,101,034 3,864,062 (976,450) (3,132,778) (976,450) (3,132,778) 124,584 (81,2881 43,296 731,284 731,284 Q 1.175,000 3,284 40,012 43,296 3,045 (446,761) (443,716) 709,91Q 1,362,920 (699,843) (699,843) 663,077 726,354 1,389,431 (723,464) 1723,464) 665,967 665,967 600,000 2,890 63,077 65,967 Equip. Replace $1,273,965 828,645 2,102,610 (727,023) (727,023) 1,375,587 835,810 2,211,397 (750,977) (750,977) 1,460,420 1,460,420 1,460,420 84,833 (84,833) 0 39 Fund Balance Summary Estimated FY04-05 and Budgeted FY05-06 Special Revenue Funds Beg. Bal., FY 05 (per audit, FYE 2004) FY05 Estimated Revs. Total Available: FY05 Estimated Exp. Capital Expenditures Total Projected Exp.: !End Bal. FY05 Projected FY06 Budgeted Revs. Total Available: FY06 Budgeted Exp. Capital Expenditures Total Proj'd Exp.: Proj. End. Bal. FY06 Less: Desig. Res. Adj. End. Balance Hotel/ Half Cent Crime Police Motel Sales Tax Control Police DEA Grants $126,833 $1,242,048 $520,714 $214,185 $34,892 151,000 2,362,000 1,107,500 5.000 95.294 277,833 3,604,048 1,628,214 219,185 130,186 (161,910) 12,432,733) (1,158,580) (5,000) (95,294) (10,000) (167,178) (76,624) (171.9101 (2.599.9111 (1,235 204) (5,000) (95,294) 105,923 1,004,137 393,010 214,185 34,892 151,000 2,543,929 1,181,125 5.000 118,179 256,923 3,548,066 1,573,135 219,185 153,071 (161,853) (2,528,283) (1,180,045) (5,000) (118,179) (407,712) 1171,463) (1618531 (2,935,995) (1.351.508) (5,000) (118,179) 95,070 612,071 221,627 214,185 34,892 (76.778) Q 0 0 0 18,292 612,071 221,627 214,185 34,892 Recommended Levels per Financial Policy: Available for Supplemental: Available for Capital: Total Available Q 500,000 193,980 ILA 0 (10,853) 15,646 80 0 0 29.145 96,425 27.567 214.185 34,892 18,292 112,071 27,647 214,185 34,892 Car Rental $2,094,871 1 %196,262 12,291,133 (7,863,067) (779,500) (8,642,567) 3,648,566 I 10.190.774 13,839,340 (7,889,933) (3.501.316)_ (11.391.249) 2,448,091 Q 2,448,091 2,000,000 2,300,841 (1.852.750) 448,091 40 Fund Balance Summary Estimated FY04-05 and Budgeted FY05-06 Enterprise Funds {Beg. Bal., FY 05 (per audit, FYE 2004) FY05 Estimated Revs. 13,98R.235 836 735 583.524 657.000 339.500 860174 1.019.840 3.412 670 793.400 Total Available: 18,799,758 889,495 593,522 1,035,322 591,227 1,008,708 1,472,731 3,389,520 377,881 FY05 Estimated Exp. (13,867,530) (836,735) (583,5241 (621,959) (309,132) (902,800) (1,005,142) (3,358,0361 (230,408) Capital Expenditures (726.278) 0 124.000) 1.42,5001 (23.740) Total Pro(ected Exp.: (14,593 808) (836.7351 (583 5241 (621 959) iii.3.1171 (902 800) (1.047.642) 11.381 776) (730.4081 lEnd Bal. FY05 Projected 4,205,950 52,760 9,998 413,363 258,095 105,908 425,089 7,744 147,473 7 FY06 Budgeted RevS. 14 107 847 918 377 448j±9 668.000 353.500 5.000 965.264 3.309.35Q 264.90Q Total Available: 18,308,797 971,137 458,856 1,081,363 611,595 110,908 1,390,353 3,317,094 412,373 FY06 Budgeted Exp. (14,086,279) 1918,377) 1448,858) (639,249) (334,089) (5,000) (965,1891 (3,278,384) (236,866) Capital Expenditures (1 145 140) 122.4451 (19.800) (9.000) 126.000) 124.200) Total Pro)'d EXp.: (15 231 4191 (940.4231 (448.8581 (639.2491 1372.889) • (5,0001 (974.1891 (31043841 1761.0661 Proj. End. Bal. FY06 3,077,378 30,714 9,998 442,114 238,706 105,908 416,164 12,710 151,307 Less: Desig. Res. Q Q Q Q Q Q (1280271) (600,275) (32,068) Adj. End. Balance 3,077,378 30,714 9,998 442,114 238,706 105,908 287,893 (587,565) 119,239 Drainage Parks at Water & Service W & S Recreation Softball Texas Star Sewer Center Debt Utility Classes Arbor Daze Texas World Golf System Star $4,911,522 S52,760 $9,998 $378,322 $251,727 $128,534 $452,891 ($23,150) $124,481 Recommended Levels per Financial Policy: 2.894,441 0 Q 131,353 76 621 Q 198,327 673,641 48,671 Available for Supplemental: 16,568 0 0 28,751 19,411 0 75 30,966 28,034 Available for Capital: 166,369 30,714 9,998 282,010 142,674 105,908 89,491 (1,292,172) 42,534 Total Available 182,937 30,714 9,998 310,761 162,085 105,908 89,566 (1,261,206) 70,568 41 Fund Balance Summary - Capital Estimated FY04-05 and Budgeted FY05-06 Capital Improvement Projects IBeg. Working Capital FY05 FY05 Estimated Revenues Total Available: FY05 Estimated Expenditures Total Expenses: Estimated Working Capital FY05 FY06 Budgeted Revenues Total Available: FY06 Project Budgeted Carryover Total FY06 Budgeted Expenditures Estimated Working Capital FY06 FY2006Projects FY2006 CDBG (Oakwood Terrace) Water System Security Upgrade Line Replacement, Cedar Hill Estates Line Replacement, Ector Drive Line Replacement, Cannon Drive Well Repairs Little Bear Creek Collection Line TRA Payments Little Bear Creek Drainage Study McCormick Park Debt Service, Revenue Bonds Series 2000 !Total FY2006 Projects Water Wastewater W&S Impact Impact CIP Fee Fee $5,343,880 $2,356,316 $1,139,693 932,553 6,276,433 (2,353,448) (2,353,448) $3,922,985 1,182,534 5,105,519 (1,456,600) (3,466,805) (4,923,405) $182,114 262,600 75,000 319,000 425,000 250,000 125,000 $1,456,600 404,077 2,760,393 (285,378) (285,378) 49,129 1,188,822 Drainage CIP $1,243,990 23,774 1,267, 764 0 (93,739) 0 (93,739) $2,475,015 $1,188,822 330,000 2,805,015 (278,071) (8,695) (286,766) $2,518,249 278,071 $278,071 40,000 1,228,822 (655,000) (15,000) (670,000) $558,822 595,000 60,000 $655,000 $1,174,025 6=0 1,180,025 (300,000) (772,366) (1,072,366) $107,659 50,000 250,000 $300,000 42 Fund Balance Summary - Capital Estimated FY04-05 and Budgeted FY05-06 Capital Improvement Projects lBeg. Working Capital FY05 FY05 Estimated FY05 Estimated Revenues Total Available: Expenditures Total Expenses: • jEstimated Working Capital FY05 FY06 Budgeted Revenues Total Available: FY06 Project Budgeted Carryover Total FY06 Budgeted Expenditures Estimated Working Capital FY06 Athletic Complex CIP $702,152 FY2006 Projects Debt Service, Cert of Oblig Series 1996/2004 Debt Service, Cert of Oblig Series 1995/2004 Total FY2006 Projects 432E 706,480 (706,173) (706,173) $307 0 307 0 (307) 07) so Softball CIP $1,443 135,699 137,142 (135.699 (135,699) $1,443 132.319 133,762 (132,319) 0 (132.319) $1,443 132,319 Golf Parks CIP CIP $1,422 $7,998 705,213 0 706,635 7,998 (704.426) (4,726) (704,426) (4,726) $2,209 $3,272 582.713 0 584,922 3,272 (582,713) 0 0 0 (582.713) 0 $2,209 $3,272 582,713 $0 $132,319 $582,713 43 Fund Balance Summary - Capital Estimated FY04-05 and Budgeted FY05-06 Capital Improvement Projects (Beg. Working Capital FY05 FY05 Estimated FY05 Estimated Revenues Total Available: Expenditures Total Expenses: 'Estimated Working Capital FY05 FY06 Budgeted Revenues Total .Available: FY06 Project Budgeted Carryover Total FY06 Budgeted Expenditures 'Estimated Working Capital FY06 FY2006 Projects East Midway Road Overlay Midway Drive, N. Main to FM157 Overlay Fuller -Wiser, Midway/Harwood Overlay S. Main St./ SH10/S. Pipeline Rd. Overlay S. Pipeline Rd. Bridge Replacement Building B Construction Public Works Facility Mid Cities Landscaping Park Amenities Upgrade Incentives 'Total FY2006 Projects Police Facility Streets CIP CIP $142,795 $10,921,107 728 532,026 143,523 11,453,133 (10,269) (1,169,255) (10,269) (1,169,255) $133,254 $10,283,878 0 275,000 133,254 10,558,878 0 (522,000) (133.2541 (9490.6101 (133.254) (10,012.610) $0 $546,268 83,000 105,000 40,000 137,000 157,000 $0 $522,000 Car Rental General Tax CIP CIP $42,060 $2,106,562 681 1,233,991 42,741 3,340,553 0 (3,075,407) 0 (3,075,407) $42,741 $265,146 0 3.602.074 42,741 3,867,220 0 (3,501,316) (2,700) (273.885) (2,700) (3.775.201) $40,041 $92,019 1,279,360 2,181,956 40,000 Half -Cent CIP $443,367 33,934 477,301 (141,219) (141,219) $336,082 177,000 513,082 (175,000) (138.487) (313.487) $199,595 150,000 25,000 $0 $3,501,316 $175,000 44 .U5-0 J 1 on ? (7 CCorm Vr© Insurance Golf 4% 4% Softball 1% EDC 4% **Other 9% G.O. Debt 5% Car Rental 1I:S% Estimated Proposed Citywide Resources FY04-05 FY05-06 W & S Fund $14,614,514 $15,247,987 Risk/WC $709,910 $726,354 General $23,614,956 $24,661,722 Car Rental $10,700,762 $13,692,090 G.O. Debt $18,457,412 $3,825,190 `*Other $7,401,540 $6,869,609 EDC $2,529,178 $2,951,641 Softball $1,062,340 $974,264 Golf $3,436,410 $3,335,350 Insurance $3,050,959 $3,135,823 CCPD $1,184,124 $1,351,588 Total Resources: $86,762,105 $76,771,618 101 CCPD 2% W & S Fund 20% Risk/WC General 32% Estimated Proposed **Other Funds: FY04-05 FY05-06 Hotel/Motel $172,410 $161,853 DEA Fund $5,000 $5,000 Water & Sewer Debt $583,524 $448,858 Equip. Replacement Fund $828,645 $1,104,987 Drainage Utility Fund $657,000 $668,000 Recreation Classes $363,500 $392,300 Service Center $836,735 $940,423 Police Grants $95,294 $118,179 Arbor Daze $880,174 $5,000 Athletic Complex $253,400 $289,100 Star Center Debt Service $1,061,176 $1,061,022 Softball World Debt Service $135,699 $132,319 Golf Course Debt Service $583,213 $582,713 EDC Debt Reserve $0 $15,000 EDC Debt Service $945,770 $944,855 W&S revenues are generated by user fees from services supplied by the City. The Risk/WC and the Insurance fund are funded by premiums collected from employees and charges to other funds. The General fund generates revenues through sales tax collections, property tax collections, franchise fees, user fees, and fines. The Car rental fund is funded by a 5% fee charged on all short-term motor vehicle rentals within the city. G,O Debt is funded from a percent of property tax collections. Many of the other funds are supported by interfund charges and transfers including the W&S Debt, Equipment Replacement, and Fleet Services. Other funds that are supported by user fees include the Drainage Utility, Recreation Classes, Arbor Daze, Golf, Softball, and Athletic Complex funds. Tax supported other funds include the Hotel/Motel Fund supported by occupancy taxes, 1/20 sales tax fund supported by the 4B economic development sales tax, and the CCPD fund supported by the 1/40 special purpose district sales tax. The DEA fund is supported by proceeds received from the sale of assets seized in connection with drug arrests. 45 Citywide Expenditures W & S Fund Risk/WC General Car Rental G.O. Debt *`'Other EDC Softball Golf Insurance CCPD Total Expenditures: © w) _ Lr LI ' _N©J lJ © o) y n d Insurance 4% Estimated Proposed FY04-05 FYQ5.06 $14,593,808 $15,231,419 $699,843 $723,464 $23,502,363 $24,651,037 $8,642,567 $11,391,249 $18,415,960 $3,735,230 $7,149,355 $6,354,831 $2,599,911 $2,935,995 $1,047,642 $974,189 $3, 381, 776 83, 304, 384 83, 034, 065 83,132, 778 $1,235,204 $1,351,508 $84,362,494 $73,780,084 YJ & S Fund 21% RiuldWC 1°5 **Other Funds: Hotel/Motel DEA Fund Water & Sewer Debt Equip. Replacement Fund Drainage Utility Fund Recreation Classes Service Center Police Grants Arbor Daze Athletic Complex Star Center Debt Service Softball World Debt Service Golf Course Debt Service EDC Debt Reserve EDC Debt Service Estimated Proposed FY04-05 FY05-06 $171,910 $161,853 $5,000 $5,000 $583,524 $448,858 $727, 023 $750, 977 $621,959 $639,249 $333,132 $372,889 $836,735 $940,423 $95,294 $118,179 $90.2,800 $5,000 $230,408 $261,066 $976,888 $976,450 $135,699 $132,319 $583,213 $582,713 $0 $15,000 $945,770 $944,855 Funds generated from property taxes, sales taxes, franchise fees, grants, and service foes are divided among these funds to support City services and operations. Streets, water lines, and buildings are some examples of capital items being paid for through debt. Internal service funds such as Insurance and Risk/WC have been instrumental in protecting the employees of the City. Each fund is setup to track expenditures and to maintain a high level of accountability. 46 so,000,000 70,000,000 60,000,000 - 50,000,000 40,000,000 - 30,000,000 - 20,000,000 - 10,000,000 - 0 !Operating Budget Summary' Combined Fund Revenues II 2001 2002 2003 2004 0 General Revenues General 2001 19, 586,139 2002 21,419,605 2003 21,385,588 2004 22,003,642 2005 Est 23,614,956 2006 Prop. 24,661,722 El Water/Sewer Water/Sevier 12,786,689 12,169,434 14, 941, 979 15, 073, 483 14,614,514 15,247, 987 2005 Est ❑ Enterprise 0 Special Rev. Enterprise 7,446,202 7,712,040 8,786,598 8,616,277 7,489,559 6,604,437 Special Rev. 15, 340,161 14,632,791 13,513,180 14,265,544 14,686,768 18,280,351 Internal Service 3,326,462 3,158, 581 4,076,469 5,273,097 4,589,514 4,967,164 2006 Prop. 0 Internal Service TOTAL $58,485,653 $59,092,451 $62,703,814 65,232,043 64,995,311 69,761,661 REVENUES: All amounts of money received by a government from external sources other than expense refunds, capital contributions, and residual equity transfers. BRIEF EXPLANATION OF REVENUES: Ad Valorem Tax Sales Tax Additional Sales Tax Franchise Fees Municipal Court Permits Interest Income Grants Transfers Water/Sewer Half Cent Tax Car RentalTax Based on assessed value of real and personal property, collected from property owners within the City of Euless. This tax is used to fund public services such as police and fire protection, parks and maintenance of streets, curbs, and sidewalks. The levy set for FYOS is 49.1777¢ per $100 of valuation. Sales Taxes are levied on a broad range of goods and services at the point of sale as a percentage of transaction price. Sales fax has continued to climb for the past several years. The current sales tax rate for the City is 8.25% with a portion of the proceeds going to the state. An additional 1 /4¢ sales tax was approved by Euless citizens in May 1996. The purpose of this additional sales tax is to lower the ad valorem property tax rate while still providing services desired by the citizens. Projections are based on 25% of projected general fund sales tax revenues. Franchise fees are broad -based benefit taxes charged for the privilege of using right-of-way within the City of Euless. These fees are based on negotiable contractual agreements between the utility companies and the City and average about 5% of gross receipts. These revenues consist of fines and fees collected from citations issued and jail arrests made by the City of Euless and D/FW Airport on a daily basis. Permits are charges collected by the City for business licenses and permits for general construction. Interest earnings from City investments based on monthly estimated invested balances earning current and realizable market rate. Grant reimbursements from intragovernmental revenue sources including School Patrol Unit, Auto Theft Task Force, Traffic Safety, Victims Assistance, and DEA. Based on percentage of gross sales from various City funds (5% from enterprise funds and 2.5% from internal service funds). Revenue derived from customers/citizens receiving benefits of water and wastewater services via user charges designed to fully recover costs. Revenues derived from an additional 1/2¢ sales tax approved by voters in 1993. State law allows this fund to be used only for economic development, parks, and libraries. Revenue derived from a 5% tax imposed on the short-term rental of self-propelled motor vehicles including passenger cars, vans, SUV's, and light trucks. This tax was approved by voters and became effective February 1, 2000. Note that totals are slightly overstated due to interfmrd transfers. 47 60,000,000 70,000,000 - so,0oo,oao 50,000,000 - 40,000,000 30,000,000 - 20,000,000 - — 10,000,000 - 0 Expenditures 2001 2002 2003 2004 2005 Est 2006 Prop 2001 2002 !Operating Budget Summary Combined Fund Expenditures 2003 n General 0 Water and Sewer ❑ Enterprise General 19,141,250 20,856,653 22,196, 953 22,433,125 23, 562, 363 24,651,037 Water/Sewer 13,673,910 14,145, 017 13, 346, 087 15,692,283 14, 593, 808 15,231,419 Enterprise 7,218,595 7,931,112 8,177,148 8,236,339 7,354,452 6,497,200 2004 ❑ Special Revenue Special Rev. 13,687,306 12,739,409 15,712,317 15,602,908 12,749,886 15, 963,784 2005 Est 2005 Prop 0 Internal Service 4 Internal Service 3,226,899 3,084,617 3,883,239 4,078,516 4,460,931 4,607,219 EXPENDITURES: The cost of goods received or services rendered whether cash payments have been made or encumbered. BRIEF EXPLANATION LANATION OF EXPENDITURE LIME ITEMS: TOTAL $56, 947, 960 $58,756,808 $63,315,744 $66,043,171 $62,721,440 $66,950,659 Personal Service Covers all personnel related expenditures including salary, overtime, employee insurance, retirement, allowances, and other employee benefits. Materials & Suntalies Goods consumed or which materially and appreciably change through use. Subject to rapid depreciation, deletion and/or loss. Property Maintenance Contract or agreement to maintain City land. Infrastructure Maintenance Contract, repair or agreement for maintenance to City infrastructure. Eouipment and Vehicle Maintenance Contract, repair or maintenance of equipment and vehicles. Services and Miscellaneous Charges Commodities, services, and activities performed by persons or organizations outside City operations under. expressed or implied agreement. Transfers to Other Funds Expenditure reimbursement are items budgeted or accounted for in one fund and/or either direct or indirect charges to another fund. Depreciation Expense Only utilized in proprietary funds, this expense is for reduction in fixed assets. Prior Years Expense Accounting entries for audit purposes. Fixed Assets All expenditures for capital outlay in compliance with City capitalization policy. General Rule states that the item is over $5,000 in costs with an estimated useful life of over one year. Nolo that tole/3 are urghlh ovorelatod duo to Init Mind Iroroto, . 48 Water FY06 $7.25 + 2.80 Prop per 1000 gals. FY05 $7.25 + 2.80 per 1000 gals. FY04 $7.25 + 2.60 per 1000 gals. Operating Budget Tax Rate Taxable Valuation* Debt Rating: Moody's S&P Monthly Service Charges Sower $5.50+90% of metered water usage $2.00 per 1,000 gals. $5.50+90% of metered water usage @ $1.93 per 1,000 gals. $5.50+90% of metered water usage cG $1.93 per 1,000 gals. Proposed FY06 Trash $5.40 $5.40 $5.40 General Fund Key Fiscal Points Change $23,781,452 .92% .491777 per $100 (0.66%) Debt = .151456 M&O = .340321 $2,282,473,521 4.87% G.O. = Al Revenue = Al Sales Tax Rev. = A2 G.O. = AA - Revenue = A+ Estimated FY05 $23,562,363 .495 per $100 Debt = .163604 M&O = .331396 $2,176,382,000 G.O. = Al Revenue = Al Sales Tax Rev. = A2 G.O. = AA - Revenue = A+ *Includes minimum taxable value of properties under protest. Drainage $2.50 $2.50 $2.50 Change 5.05% 0.00% Recycling $.73 per home $.86 per apt. unit $.37 for Seniors $.73 per home $.86 per apt. unit $.37 for Seniors $.73 per home $.86 per apt. unit $.37 for Seniors Actual FY04 $22,430,664 .495 per $100 Debt = .185759 M&O = .309241 4.79% $2,076,868,270 G.O. = Al Revenue = A2 Sales Tax Rev. = A2 G.O. = A+ Revenue = A 49 [t10 i( ,, nig Revenues Property Taxes 32% Miscellaneous 2% Transfers 6% Interest Fines & Fees 16°/, Sales & Uses Taxes 27% Licenses/Permits 3% Franchise Fees 14% General Fund Revenues Property Taxes Prior Year Taxes Penalties & Interest Sales Tax Additional Sales Tax Mixed Drink Tax TXU Electric TXU Gas Telephone Franchise Sanitation Service Recycling Franchise Fee Cable Franchise Fee W&S Franchise Tax Swimming Pools Municipal Court Library Fees Ambulance Fees Jail Revenue Contractor Regulatory License Other Permits Grapevine Contract Fire Permits Health Permits Minimum Housing Misc. Permits and Fees Building Permits Food Handlers License Interest Income Miscellaneous Police Program Reimbursements School Police Reimbursements Alarm Revenue Tower Lease Betterment Contributions Transfers TOTAL REVENUES Use of Prior Year Fund Balance TOTAL RESOURCES Actual FY 04 $6, 263, 802 $104, 656 $65,931 $4,641,212 $1,160, 303 $82,058 $1,482,651 $269,747 $432,091 $131,643 $10, 544 $238,207 $661,585 $11,098 $2, 526, 387 $40,955 $326,549 $237, 930 $37,830 $38,093 $70,940 $41,894 $72,180 $ 92, 270 $61,286 $799,912 $23,350 $147, 204 $44,012 $56,264 $228,920 $41,514 $115,422 $21,114 $1, 424, 088 $22,003,642 $0 $22,003,642 Budget FY 05 $ 7, 050,163 $65,000 $40,000 $5,002,500 $1, 250, 625 $82,500 $1, 525, 000 $150,000 $450,000 $133, 000 $10, 200 $230,000 $689,300 $15,000 $2, 649, 700 $37,000 $290,000 $250,000 $37,000 $30,000 $0 $53,000 $60, 000 $88,000 $61,500 $400,000 $5,000 $175,000 $20,750 $56, 000 $228,920 $40, 000 $122, 256 $21,000 $1, 450, 320 $22,763,734 $ 876, 452 $23,645,186 Estimated FY 05* $ 7, 050,163 $242,892 $79,627 $4, 700, 000 $1,175,000 $82, 500 $1,451,294 $235,560 $450,000 $130,000 $10, 200 $230,000 $673,118 $15,000 $2, 849, 591 $38,000 $325,000 $150,000 $44,173 $40,211 $0 $46,775 $53,125 $91,532 $60,712 $575,000 $ 3, 062 $175,000 $24,500 $56,000 $228, 920 $40,000 $120,757 $21,000 $1, 434,138 $22,902,850 $712,106 $23,614,956 Proposed FY 06 $7,631,801 $75,000 $58,000 $5,027,857 $1, 256, 964 $82,500 $1, 485, 000 $213,000 $450,000 $130,000 $10,200 $230, 000 $705,142 $15,000 $2, 762, 500 $38,000 $500, 000 $200,000 $37,000 $35, 000 $0 $48, 000 $60,000 $91,000 $59, 000 $400,000 $5,000 $215,000 $20,500 $62,228 $235, 788 $40,000 $145,056 $21,000 $1, 466,162 $23,811,698 $ 850, 024 $24,661,722 $ Diff % Diff. FY05* FY05* to FY06 to FY06 $581,638 8% ($167,892) -69% ($21,627) -27% $327,857 7% $81,964 7% $0 0% $33,706 2% ($22,560) -10% $0 0% $0 0% $0 0% $0 0% $32,024 5% $0 0% ($87,091) -3% $0 0% $175,000 54% $50,000 33% ($7,173) -16% ($5,211) -13% $0 0% $1,225 3% $6,875 13% ($532) -1 % ($1,712) -3% ($175,000) -30% $1,938 63% $40,000 23% ($4,000) -16% $6,228 11% $6,868 3% $0 0% $24,299 20% $0 0% $32,024 2% $908,848 4% $137,918 19% $1,046,766 4% 50 GENERAL FUND FY 06 REVENUE ASSUMPTIONS Revenue Source I Property Taxes I Prior Year Taxes Penalties & Interest Sales Tax Additional Sales Tax Mixed Drink Tax TU Electric Lone Star Gas Telephone Access Line Fees Sanitation Services Recycling Franchise Fee Cable Franchise Fee Water & Sewer Franchise Tax Swimming Pools Municipal Court Library Fees Ambulance Fees Jail Revenue Contractors Regulatory License Other Permits Fire Permits Health Permits Minimum Housing Miscellaneous Permits and Fees Building Permits Food Handlers License Interest Income Miscellaneous Police Program Reimbursements School Police Reimbursements Alarm Revenue Tower Lease Revenue Betterment Contributions Transfers Assumptions Projections are based on maintaining the current tax rate. Projections are based on three-year average collections. Projections are based on three-year average collections. Projected flat with adjustments for known development and closures. Based on 25% of projected sales tax revenues. Projections based on a three-year average. Based on three-year average collections. Based on three-year average collections. Projected to remain flat with FY05 estimates. Based on 5% of estimated monthly billings plus average monthly collections from direct billings. Based on 5% of estimated monthly billings. Projections are based on three-year average collections. Based on 5% of projected gross receipts. Projected to remain flat with FY05 estimates. Projected 4% increase based on case volume. Projected to remain flat with FY05 estimates. Based on estimate from Intermedix. Projected to decrease based on actual INS billings. Projected to remain flat with FY05 budget Based on three-year average collections. Based on two-year average collections. Projected to remain flat with FY05 budget. Based on two-year average collections. Projected to remain flat with FY05 estimates. Projected to remain flat with FY05 budget. Projected to remain flat with FY05 budget. Based on average rate of return of 2.75%. Projected to remain flat with FY05 budget. Projections are based on assigned officers' current salary. Based on $58,947 each for four patrol officers per contract. Projected to remain flat with FY05 estimates. Based on actual lease payments. Projected to remain flat with FY05 estimates. Based on 5% of water & drainage revenue. 51 Genera Fund i1111u tj-Yenr Ana )u $25,000,000 $20,000,000 c $15,000,000 w v e: $10,000,000 $5,000,000 $0 2222 11 i' W. • s 2 2 L2:... - ..,+w...., . ,; • +«-ate-, FY 2002 Property Taxes D Licenses & Permits FY 2003 FY2004 0 Franchise Fees 0 Interest Income REVENUE ACTUAL S . URCE FY 2002 Property Taxes $5,554,665 Franchise Fees $3,419,608 Sales & Use Taxes $5,682,621 Fines & Fees $3,203,469 Licenses & Permits $1,243,590 Interest Income $274,681 Int'govem./Misc. $2,040,971 TOTAL $21,419,605 ........................................ vertu .tale i Property Taxes 26% Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permits Interest Income Int'govern./Misc. TOTAL 16% 27% 15% 6% 1% 10% 100.00% ® Sales & Use Taxes 0 Int'govern./Misc. FY2005 FY2006 ACTUAL ACTUAL ESTIMATED FY 2003 FY2004 FY2005 $5,926,651 $6,434,389 $7,372,682 $3,196,452 $3,226,468 $3,180,172 $5,661,598 $5,883,573 $5,957,500 $3,343,499 $3,131,821 $3,362,591 $1,058,315 $1,237,755 $914,590 $195,346 $147,204 $175,000 $2,003,727 $1,942,432 $2,652,421 $21,385,588 $22,003,642 ............................ 28% 29% 15% 26% 16% 5% 1% 9% 100.00% 15% 27% 14% 6% 1% 9% 100.00% $.23,614,956 ............... 31% 13% 25% 14% 4% 1% 11% 100.00% D Fines & Fees PROPOSED FY2006 $7,764,801 $3,223,342 $6,367,321 $3,500,500 $735,000 $215,000 $2,855,758 $24,661,722 ............... 31% 13% 26% 14% 3% 1% 12% 100.00% % o OFF FY06 I TO FY06 5.3% 1.4% 6.9% 4.1% -19.6% 22.9% 7.7% 4.4% ................ 29.12% 14.42% 26.16% 14.65% 4.65% 0.90% 10.11% 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. The trend indicates that these sources continue to diversify the revenue stream, therefore making the General fund Tess dependent on one revenue source. FY05 proposed revenues is a good example of this diversity since there will be Tess reliance on property taxes due to the 1/40 additional sales tax to lower property taxes. Through the years the trend shows property tax to be the largest source of revenues averaging 29.12% of the total. The sales tax trend is the second highest source on average at 26.16% and fines and fees third at 14.65%. Franchise fees make up approximately 14.42% of total revenues with other sources varying from 1% to 11%. The Cost of City Services Based on average home value of $129,689 each household will pay $510.22* in city taxes for the year, or $42.52 per month, to support these city services: 24 hour Police protection 24 hour Fire protection 24 hour Ambulance service Maintenance of all public streets and street lighting Library facility and service which circulates books and tapes Park facilities including softball fields and walking trails Recreational facilities including a gym, walking track, racquetball courts, and basketball court Animal Control services Environmental Health services Building Inspections and permitting services Code Enforcement services rn *$129,689 x 20% or $129,689-$25,938 = $103,751 $103,751 x .49177/100 = $510.22/year $510.22/ 12 months = $42.52 per month (Assumes 20% homestead exemption) 53 Average Value $150,000 $140,000 $130,000 $120,000 $110,000 $100,000 $90,000 $80,000 $70,000 $700 . $600 - $500 - N $400CI - 0 $300 - $200 - $100 - $0 Average Home Value $100,968 $93,395 $118,437 $110,820 $124,870 $129,689 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 TAX YEAR These values are computed by the Tarrant Appraisal District based on annual valuation of property. Since 1994, the average home value has continued to increase. Homes valued at approximately $30,000 Typical Tax Bill Homes valued at approximately $70,000 Homes valued at approximately $100,000 Tax Liabilities 0 FY03 0 FY04 ■ FY05 ❑ FY06 I Taxable FY03 FY04 FY05 FY06 Difference Value 0.497254 0.495000 0.495000 0.491777 From Prior Yr $75,000 $372.94 $371.25 $371.25 $368.83 ($2.42) $100,000 $497.25 $495.00 $495.00 $491.78 ($3.22) $125,000 $621.57 $618.75 $618.75 $614.72 ($4.03) Approximated Euless property values only. Category values do not include exemptions. 54 Adj, Net Taxable Value Assessed Proposed Tax Rate per $100 Valuation Estimated Tax Levy Est. Percent of Collection (O&M and I&S) Estimated Collections General Fund Operating & Maintenance Debt Service TOTAL 0.600000 0.500000 • p 0.400000 ra 0 O 0.300000 a, O co tal • 0.200000 0.100000 • 0.000000 - 1997 1998 Estimated Revenues FY06 $2,282,473,521 0.49'1777 $11,224,680 98.25% $11,088,744 100.00% Prop000d Fund Dilo i1bution *Additional Rate Percent $ Amount Sales Tax Total 0.340321 69.20% $7,631,801 $1,256,964 $8,888,765 0.151456 30.80% $3,456,943 $0 $3,456,943 0.491777 100.00% $11,088,744 $1,256,964 $12,345,708 'Ten Year Breakdown of Tax Rate 1999 2000 2001 2002 2003 2004 Fiscal Year ❑ Operating Funds o Interest & Sinking Funds Fiscal Operating & Year Maintenance 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 0.354869 0.360855 0.347530 0.356440 0.336374 0.311966 0.298479 0.309241 0.331396 0.340321 2005 2006 Interest & Total Sinking Tax Rate 0.190111 0.544980 0.163899 0.524754 0.177224 0.524754 0.158314 0.514754 0.178380 0.514754 0.185288 0.497254 0.198775 0.497254 0.185759 0.495000 0.163604 0.495000 0.151456 0.491777 From 1997 to 2006 the interest and sinking portion of the tax rate has decreased 20%, while the operating and maintenance portion of the tax rate has decreased by 3%. The tax rate ratio funding operations and interest & sinking has averaged 69% and 31%, respectively, from FY97 to F'Y06. 55 OverIappn $0.235397 Hospital 8% $0.491777 Euless 17% n L 61.723000 School* 60% Historically, the City of Euless' portion of this tax liability has continued to decline. This information is utilized to determine the total tax liability of the average homeowner in the City of Eul.ess. The current tax rates are shown. The total overlapping debt for our ciizens is $2.862054 for the 2006 tax year, with the City's share approximately one fifth of the combined total at 17%. The average residential assessed valuation is estimated at $129 689. Based on this average value, the twat overlapping tax liability for tax year 2006 iS $3 712. 56 Per $100 Valuation 3.500000 3.000000 (1.) 2.500000 O. 2.000000 1.500000 ate+ 01 oe R1 1- 1.000000 0.500000 0.000000 Fiscal Year 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 Change 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 1997 1998 ®Jr. College 1999 PROPERTY TAXES Direct & Overlapping 2000 ❑ Hospital 2001 2002 Fiscal Yen ❑ County 2003 2004 2005 2006 Historical Property Tax Rates -Direct & Overlapping Jr. College Hospital County 0.058000 0.057690 0.106400 0.106410 0.106410 0.106410 0.139380 0.'139380 0.139380 0.139380 Jr. College 5% Ten Year Average Jr.. College 1996-2005 11.99% 0.240000 0.234070 0.234070 0.234070 0.234070 0.234070 0.232400 0.235397 0,235397 0.235397 0.267000 0.264836 0.264836 0.264836 0.274785 0.274785 0.272500 0.272500 0.272500 0.272500 City 0.544980 0.524754 0.524754 0.514754 0.514754 0.497254 0.497254 0.495000 0.495000 0.491777 • Hospital County City 0% - 2% 0% 0% 0% 0% - 1% 1% 0% 0% Hospital County. -0.19% 0.21% -10% -4% 0% -2% 0% -3% 0%. 0% 0% -1% City -2.01% ❑ City School 1.617000 1.606257 1.606257 1.631800 1.677500 1.653000 1.711900 1.661600 1.710500 1.723000 School 5% _1% 0% 2% .3% School 1.16% ❑ School TOTAL 2.726980 2.687607 2.736317 2.751870 2.807519 2.765519 2.853434 2.803877 2.852777 2.862054 TOTAL 1% -1% 2% 1% 2% -1% 3% -2% 2% 0% 0.61% Over the last ten years, the City's tax rate has shown an average decrease of 2.00%. Most of the other taxing entities have shown average increases over the same period of time. 57 Ppoporit 122K qwerramo YID Collection Review As of 09/30/05 Revenue FY 05 FY 04 Amount Type Collections Collections Difference CMrrm'Ullt Year $)10,663,337 $10,026,397 $636,471 Prior Year $353,312 $164,734 $130,528 Penalty 0, Int. $121,902 $105,540 $16,362 Total I $11,138,581 1 $10,297,221 1 $341,361 Notes: Collections include General & Debt Service Funds. Report Month October November December January February March April May June July August Septeriiaber TOTAL YID Note: Revenues in $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 Properly Ti EM MOnthly Revenues CLar' i Year Collections FY 05 FY 04 AM©LUlt Collections Collections Difference, $41,257 $152,112 $516,525 $243,162 $3,741,050 $2,882,240 $2,952,787 $3,568,861 $2,910,2,00 $2,687,789 $90,729 1 $53,932 $35,921 1 $32,786 $37,632 $49,778 $112,284 $93,918 $190,2101 $186,330 $3,130 1 $64,026 610,342 I $11,165 $10,663,367 1 $10,026,$97 Collections do not include Penalties or Interest Property Tax Monthly Revenues Current Year Collections OCT NOV DEC Difference 6.3% 114.4% 15.5% 8.2% Difference PY ($110, 3L )1 -72.9% $273,363 112.4% $858,811 29.8% ($616,074) -17.3% $222,412 8.3% $36,797 68.2% $3,135 I 9.6% ($12,146) 1 -24.4% $18,366 1 199.6% $11,000 1 6.4% ($66,696) -87.5% $7,477 67.0% $k 36,471 6.3% O FY 04 ■ FY 05 JAN FEB MAR APR MAY JUN JUL AUG SEPT Comparison FY 04 to FY 05 58 SUM 2002-03 Monthly Oct I $328,527 Nov $484,716 Dec $379,424 Jan $300,811 Feb $476,703 Mar $288,022 Apr $270,420 May $451,305 Jun $352,585 Jul $323,701 Aug $441,095 Sep $347,207 14 0 LO: $600,000 $500,000 - $400,000 - $300,000 - $200,000 - $100,000 - $0 - • Oct YTD City of ERJ +OS MGT of Genera Fund $328,527 $813,243 $1,192,667 $1,493,478 $1,970,181 $2,258,203 $2,528,623 $2,979,928 $3,332,513 $3,656,214 $4,097,309 $4,444,516 $370, 376 $484,716 $270,420 % of 2003-04 Total Monthly 7% $340,792 18% $490,878 27% $328,143 34% $324,051 44% $512, 335 51% $331,322 57% $312,994 67% $482,760 75% $338,451 82% $350,373 92% $451,587 100% $354,815 T - Nov Dec ❑ 2002-03 AVG: LO: % of 2004-05 % ©•a YTD Tothl 6or@thly YID I chit $340,792 $831,670 18% $1,159,813 25% $1,483,864 32% $1,996,199 43% $2, 327, 521 50% $2,640,515 57% $3,123,275 68% $3,461,726 75% $3,812,099 83% $4,263,686 92% $4,618, 501 100% $384,875 $512,335 $312,994 7% $359,755 $494,625 $367,378 $332,646 $460, 593 $272,182 $316, 335 $478,877 $364,501 $375,100 $501,168 $396,938 $359,755 8% $854,380 $1,221,758 26% $1,554,404 $2,014,997 43% $2,287,179 48% $2,603,514 55% $3, 082, 391 65% $3,446,892 73% $3,821,992 81% $4,323,160 92% $4,720,098 100% AVG: $393,342 G=1l: $501,168 LO: $272,182 General Sales Tax Revenue Jan Feb -,.• 18% 33% Mar Apr May Jun Jul Aug ❑ 2003-04 ❑ 2004-05 Sep 59 et Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 2002-03 IJlonthhly Y�E� $82,132 $121,179 $94,856 $75,203 $119,176 $72,006 $67,605 $112,826 $88,146 $80,925 $110,274 $86,802 $82,132 $203,311 $298,167 $373,370 $492,546 $564,552 $632,157 $744,983 $833,129 $914,054 $1, 024, 328 $1,111,130 AVG: $92,594 Gig: $121,179 LO: $67,605 $140, 000 $120,000 - $100,000 - $80,000 - - $60,000 - $40,000 - $20,000 - $0 eo y of Euless Ath1o&mal noIes Tax % of 2003-04 `H othl Monthly YID Oct Nov Dec 7% 18% 27% 34% 44% 51% 57% 67% 75% 82% 92% 100% D 2002-03 $85,198 $122,719 $82,036 $81,013 $128,084 $82,831 $78,249 $120,690 $84,613 $87,593 $112,897 $88,704 AVG: LO: $85,198 $207,917 $289,953 $370, 966 $499,050 $581,881 $660,130 $780,820 $865,433 $953,026 $1, 065, 923 $1,154,627 $96,219 $128,084 $78,249 % of 2004-05 Total Monthly Y o D 7% 18% 25% 32% 43% 50% 57% 68% 75% 83% 92% 100% $89,939 $123,656 $91,845 $83,161 $115,148 $68,045 $79,084 $119,719 $91,125 $93,775 $125,292 $99,234 AVG: CAL LO: 11/4 ¢ Additional Sales Taxi i Jan Feb Mar Apr ❑ 2003-04 $89,939 $213,595 $305,440 $388,601 $503,749 $571,794 $650,878 $770,597 $861,722 $955,497 $1,080,789 $1,180,023 $98, 335 $125,292 $68,045 May Jun Jul Aug IA 2004-05 %o u oda0 8% 18% 26% 33% 43% 48% 55% 65% 73% 81% 92% 100% Sep 60 Cfity of Ellll ess Munid p I Count Ill venues FY 02-03 % of FY 03-04 % of FY 04-05 % of MON LILY YTD Total MONTHLY YTD Total MONTHLY YTD Total OCT $248,048 $248,048 9% $221,923 $221,923 9% $249,779 $249,779 9% NOV $196,840 $444,888 17% $174,590 $396,513 16% $230,971 $480,750 16% DEC $205,714 $650,602 25% $188,687 $585,200 24% $214,804 $695,554 24% JAN $255,625 $906,227 35% $213,932 $799,132 33% $287,393 $982,947 34% FEB $237,375 $1,143,602 44% $220,096 $1,019,228 42% $291,807 $1,274,754 44% MAID $262,903 $1,406,505 54% $243,002 $1,262,230 52% $285,942 $1,560,696 53% APR $183,426 $1,589,931 61% $208,352 $1,470,582 60% $224,374 $1,785,070 61% MAY $224,813 $1,814,744 69% $199,567 $1,670,149 68% $220,282 $2,005,352 69% JUN $214,528 $2,029,272 77% $162,120 $1,832,269 75% $246,004 $2,251,356 77% JUL $208,300 $2,237,572 85% $196,966 $2,029,235 83% $208,537 $2,459,893 84% { AUG $192,115 $2,429,687 93% $221,053 $2,250,288 92% $232,556 $2,692,449 92% SEP $191,369 $2,621,056 100% $194,534 $2,444,822 100% $234,699 $2,927,148 100%i AVG: $218,421 AVG: $203,735 AVG: $243,929 HI: $262,903 HI: $243,002 Ill: $291,807 LO: $183,426 LO: $162,120 LO: $208,537 MUNICIPAL COURT Monthly Rovenu $350,000 $300,000 - $250,000 $200,000 - $150,000 - $100,000 - $50,000 - $0 - I OCT NOV DEC 0 FY 02-03 JAN FEB MAR APR MAY JUN JUL AUG SEP 0 FY 03-04 11 FY 04-05 61 OCT NOV DEC JAN FEB IUTAR APR MAY JUN JUL AUG SEP Total %o'T t�l 5,000 4,500 - 4,000 - 3,500 - E 3,000 - > 2,500 - a) co U 2,000 - 1,500 - 1,000 - 500 - 0 -- 'UTJi ll 170)2 FY 02-03 City DFW Total 2,979 2,813 2,614 3,351 2,451 2,641 2,265 2,505 2,514 2,279 2,708 2,227 31,347 287 215 464 421 178 240 252 200 440 515 337 489 4,038 3,266 3,028 3,078 3,772 2,629 2,881 2,517 2,705 2,954 2,794 3,045 2,716 35,385 88.6%I 11.4%I 100.0%I OCT NOV DEC © City 1 JAN Cf41-7 of .11Mj es3 C©Ict C3e V©I TLL(J1 _g.ly fs FY 03-04 Cif DFW Total 2,551 1,686 2,451 2,648 2,484 2,986 2,860 2,041 1,999 2,465 2,915 3,256 30,342 460 274 385 496 215 399 306 252 255 346 272 256 3,916 3,011 1,960 2,836 3,144 2,699 3,385 3,166 2,293 2,254 2,811 3,187 3,512 34,258 88.6%I 11.4%I 100.0%I c p tl Com Monthly Cases Fuld FEB J jI MAR APR Comparison of FY03 to FY04 L- 7 DFW FY 04-05 City DFW Total 2,885 3,192 3,047 3,275 2,880 3,008 2,711 2,970 3,162 2,603 4,366 2,860 36,959 413 301 388 428 200 357 237 327 536 312 262 307 4,068 3,298 3,493 3,435 3,703 3,080 3,365 2,948 3,297 3,698 2,915 4,628 3,167 41,027 90.1%I 9.9%1 100.0%I MAY JUN JUL AUG -11,- FY 03-04 Monthly % Chang (Prior Yr) 9.53% 78.21 21.12% 17.78% 14.12% -0.59% -6.89% 43.79% 64.06% 3.70% 45.21% -9.82% SEP 62 TXU Electric Atmos Gas Telephone Sanitation/Direct Bill Recycling Franchise Cable TV W & S Franchise Total Franchise Taxes Summary of Gross Receipts Revenues As of 09/30/05 Budget FY 05 Actual FY 05 $1,525,000 $1,512,165 150,000 278,992 450,000 414,288 133,000 130,392 10,200 10,779 230,000 271,315 689,300 708,711 $3,187,500 $3,326,642 99.2% 186.0% 92.1 % 98.0% 105.7% 118.0% 102.8% 104.4% Budget FY 04 $1,570,024 145,749 510,830 130,504 10,200 223,490 668,075 $3,258,872 Actual FY 04 $1,482,651 269,747 422,786 131,643 10,544 239,042 661,585 $3,217,998 Actual/Actual 2.0% 3.4% -2.0% -1.0% 2.2% 13.5% 7.1% 3.4% Gross receipts taxes are collected from public utilities for the privilege of providing services within the City's limits. Fees are levied by local governments and passed through to consumers of the utilities in the form of service prices. Gross receipts taxes are 2.1 % more than prior year. This is mainly due to a small increase in Cable TV Franchise fee and W & S Franchise fee. * TXU makes an annual payment in April or May for Electric fees, which is based on kilowatt hours provided to customers within the City of Euless. This source represents 6.7% of the General Fund budgeted revenues. * Gas payments are equal to 4% of their gross receipts on a quarterly basis. These receipts represent 0.66% of the General Fund budgeted revenues. * Telephone companies make payments based on a fee per number of access lines. This source represents 1.98% of General Fund budgeted revenues. * Trinity makes monthly payments which are equal to 5% of gross receipts. These receipts represent .58% of the General Fund budgeted revenues. * Recycling billing fees are levied by the city. Currently, our contract with Community Waste Disposal allows for 5% of gross receipts to be paid on a monthly basis. This source represents 0.04% of the General Fund budgeted revenues. * Revenue from the cable company is 5% of gross receipts on a quarterly basis. This source represents 1.01% of the General Fund budgeted revenues. * Water and Sewer fees are determined by an ordinance set by City Council. Our current rate is 5% of gross receipts collected for water and sewer utilities. This source represents a steady income level from month to month and is 3.03% of the General Fund revenues. 63 FY 02-03 4�idor th y Oct $80,784 Nov $57,257 Dec $48,370 Jan $91,698 Fob I $70,002 Mu' I $127,483 Apr I $104,566 May $111,976 uira $94,222 Jul $80,563 Aug I $96,327 Sep I $95,065 $160,000 $140,000 - $120,000 - $100,000 - $80,000 - $60,000 - $40,000 - $20,000 - $0 AVG: LO: YID $80,784 $138,041 $186,411 $278,109 $348,111 $475,594 $580,160 $692,136 $786,358 $866,921 $963,248 $1,058,313 $88,193 $127,483 $48,370 E10 iJ % of FY 03-0L, Total Monthly YID 8% $91,817 13% $93,759 18% $114,192 26% $94,240 33% $88,864 45% $120,064 55% $141,801 65% $118,780 74% $108,552 82% $85,190 91% $115,291 100% $65,206 $91,817 $185,576 $299,768 $394,008 $482,872 $602,936 $744,737 $863,517 $972,069 $1, 057,259 $1,172,550 $1,237,756 $103,146 $141,801 $65,206 ©ip EN'� i�► Mal n Jv % of. FY 0 -05 Ttteal Monthly 7% 15% 24% 32% 39% 49% 60% 70% 79% 85% 95% 100% $54,371 $44,265 $82,608 $75,704 $64,715 $94,428 $74,218 $97,891 $95,079 $76, 589 $82,201 $69,851 AVG: Gvlo LO: Row EN moo Ot Nov Dec Li FY 02-03 Jan Feb Mar Apr May Jun Jul 0 FY 03-04 % of YID Total $54,371 $98,636 $181,244 $256,948 $321,663 $416,091 $490,309 $588,200 $683,279 $759,868 $842,069 $911,920 $75,993 $97,891 $44,265 Aug ❑ FY 04-05 k. Sep 6% 11% 20% 28% 35% 46% 54% 65% 75% 83% 92% 100% 64 General Fund Expendathires I on-uepan 9% Finance Development 7% 4% Public Works 5% Community Srvc. 9% Admin. 8% Fire 24% Police 34% General Fund Expenditures City Council Administration City Secretary Communications/Marketing Facility Maintenance Library $ Dtff °/O Difff. Actual Budget Estimated Proposed FY05* FY05* FY 04 FY 05 FY 05* FY 06 to FY06 to FY06 $43,749 $45,000 $45,000 $45,000 $0 0% $191,419 $261,958 $261,958 $267,054 $5,096 2% $249,040 $272,805 $272,805 $282,540 $9,735 4% $0 $0 $0 $17,273 $17,273 0% $611,162 $636,477 $636,477 $655,247 $18,770 3% $743,526 $677,682 $677,522 $714,117 $36,595 5% Total -Admin. $1,838,896 $1,893,922 $1,893,762 $1,981,231 $87,469 5% Finance/Budget $173,908 $201,218 $201,218 $212,441 $11,223 6% Municipal Court $573,904 $539,721 $539,721 $578,588 $38,867 7% Accounting $249,739 $264,518 $264,518 $232,815 ($31,703) -12% Information Services $254,825 $252,636 $252,636 $261,104 $8,468 3% Personnel $215,350 $283,575 $283,575 $288,854 $5,279 2% Purchasing $57,416 $62,674 $62,674 $62,091 ($583) -1% Total - Finance $1,525,142 $1,604,342 $1,604,342 $1,635,893 $31,551 2% Police Administration $343,4-44 $374,244 $374,244 $395,445 $21,201 6% Police Patrol $3,680,213 $3,978,114 $3,978,114 $4,043,674 $65,560 2% Police CID $1,118,801 $1,206,419 $1,206,419 $1,254,757 $48,338 4% Police Service $1,064,179 $1,155,469 $1,155,469 $1,411,295 $255,826 22% Police Detention $842,024 $958,160 $958,160 $996,125 $37,965 4% Emergency Management $8,364 $13,052 $13,052 $13,750 $698 5% Total -Police $7,057,025 $7,685,458 $7,685,458 $8,115,046 $429,588 6% Fire Marshal/Education $329,344 $307,623 $307,075 $306,724 ($351) 0% Fire Administration $327,729 $363,367 $362,458 $371,015 $8,557 2% EMS/Suppression $4,422,392 $4 669,079 $4,773,992 $5,072,620 $298,628 6% Total -Fire $5,079,465 $5,340,069 $5,443,525 $5,750,359 $306,834 6% Planning & Development $252,844 $277,503 $277,503 $289,369 $11,866 4% Inspection Services $485,585 $473,976 $473,976 $500,426 $26,450 6% Environmental Health $113,052 $106,093 $106,093 $110,617 $4,524 4% Total -Development $851,481 $857,572 $857,572 $900,412 $42,840 5% Leisure Services $503,968 $541,119 $541,119 $566,429 $25,310 5% Parks $1,162,718 $1,223,868 $1,223,868 $1,268,222 $44,354 4% Swimming Pools $74,615 $80,345 $85,033 $84,550 ($483) -1% Projects/Special Events $82,044 $92,733 $92,183 $97,626 $5,443 6% Recreation Admin. $71,636 $81,453 $80,283 $84,129 $3,846 5% Total -Community Services $1,894,981 $2,019,518 $2,022,486 $2,100,956 $78,470 4% Street Maintenance $766,030 $725,049 $725,049 $732,435 $7,386 1% Animal Control $223,473 $222,662 $222,662 $238,638 $15,976 7% City Engineer $123,293 $141,659 $141,659 $147,827 $6,168 4% Total - Public Works $1,112,796 $1,089,370 $1,089,370 $1,118,900 $29,530 3% Legal Services $162,903 $105,000 $105,000 $105,000 $0 0% Non -Departmental $1,664,857 $2,131,142 $2,126,742 $2,071,216 ($55,526) -3% Betterment $19,484 $22,000 $22,000 $22,000 $0 0% Total - Non -Depart. $1,847,244 $2,258,142 $2,253,742 $2,198,216 ($55,526) -2% One -Time Capital Purchases $1,226,095 $876,452 $712,106 $850,024 $137,918 19% Total Expenditures $22,433,125 $23,624,845 $23,562,363 $24,651,037 $1,088,674 5% 65 Department EN RAL F FY04 Actual FY05 Budget FY05 Estimated FY06 Proposed City Council/Administration Personnel Operations Capital Transfers TOTAL $1,187,731 $631,954 So $19,213 $1,838,898 Fiscal & Administrative Services Personnel Operations Capital Transfers TOTAL Police Personnel Operations Capital Transfers TOTAL Fire Personnel Operations Capital Transfers TOTAL Planning & Development Personnel Operations Capital Transfers TOTAL Community Services Personnel Operations Capital Transfers TOTAL Public Works Personnel Operations Capital Transfers TOTAL Nondepartmental Personnel operations Capital Transfers TOTAL $1,254,366 $269,680 $o $1,099 $1,525,145 $6,617,001 $299,241 $0 $132,417 $7,048,659 $4, 742,100 $204,886 $5,335 $135, 509 $5,087,830 $790,385 $50,239 $o $10,853 $851,477 $1,494, 298 $341,021 $0 $59,663 $1,894,982 $793,021 $226,199 $0 $93,576 $1,112,796 $164,817 $1,685,057 $754, 543 $468,921 $3,073,338 $1,255,135 $1,255,135 $1,318,776 $621,060 $620,900 $643,680 $0 $0 $0 $17,727 $17,727 $18,775 $1,893,922 $1,893,762 $1,981,231 $1,238,730 $1,238,730 $1,263,432 $365,612 $365,612 $372,461 $0 $0 50 $0 $0 50 $1,604,342 $1,604,342 $1,635,893 $7,218,917 $7,218,917 $7,595,828 $307,708 $307,708 $357,553 $0 50 $0 $145,781 $145,781 $147,915 $7,672,406 $7,672,406 $8,101,296 $4,931,192 $5,044,358 $5,349,483 $268,008 $258,298 $272,537 $4,250 $4,250 $4,250, $149,671 $149,671 $137,839 $5,353,121 $5,456,577 $5,764,109 $757,423 $89,296 $0 $10,853 $857,572 $1,588,192 $368,382 $0 $62,945 $2,019,519 $763,636 $224,350 $0 $101,384 $1,089,370 $118,842 $1,873,988 $868,764 $273,000 $3,134,594 $757,423 $89,296 $0 $10,853 $857,572 $800,112 $90,075 $0 $10,225 $900,412 $1,592,880 $1,673,567 $366,661 $366,681 $0 $0 $62,945 $60,708 $2,022,486 $2,100,956 $763,636 $800,567 $224,350 $228,850 $0 $0 $101,384 $89,483 $1,089,370 $1,118,900 $118,842 $120,657 $1,861,900 $1,899,559 $712,106 $790,024 $273,000 $238,000 $2,965,848 $3,048,240 FUND TOTAL $22,433,125 $23,624,846 66 $23,562,363 $24,651,037 $24,000,000 $20,000,000 $1 6,000,000 ,,,$12,000,000 32 $6,000,000 $4,000,000 General Fund Expenditures Multi -Year Comparison Capital tal Costs within the t oriorat fund %ary from year to year, depending on Capital ncr is. These expenses include computer _ hardware and software, street overlay, fire equipment and other one-time equipment purchases. 1997 Although increasing in total dollars, personnel costs continue to represent approximately 77% of the general fund YEAR 1997 1998 1999 2000 2001 2002 2003 2004 2005 Est 2006 Prop. G4- 44' O♦ ' +4 44 44 .4 44 44 04 .4 Although operating costs have increased in total dollars, they remain around 20% of the total general fund budget. — — — P4 *4 44 44 44 b4. 44. .4 44' .4; .1^ !•4 44: 44` 44- 4' 4 y4 44: 4.,. .4; ,: • 4, 64•: 44•: 44. 44- F♦.: 44-: 44,•: i44 44< 4.. 44 a4<.. 444 0.44 P4' 4.4 0.4 i 4+ .< 44, 1998 1999 2000 2001 2002 2003 2004 2005 2008 Est Prop. ❑ PERSONNEL ❑ OPERATING ❑ CAPITAL PERSONNEL $11,410,369 $12,564,363 $13,410,021 $13,964,094 $14,843,006 $15,976,581 $16,553,590 $17,043,719 $17,989,921 $18,922,422 OPERATING $3,186,120 $3,608,107 $3,248,697 $3,359,458 $3,477,883 $3,938,623 $4,785,538 $4,629,528 $4,856,086 $4,934,341 67 CAPITAL TOTAL $1,498,278 $16,092,767 $730,267 $16,902,737 $486,938 $17,145,656 $455,139 $17,778,691 $820,361 $19,141,250 $941,449 $20,856,653 $857,825 $22,196,953 $759,878 $22,433,125 $716,356 $23,562,363 $794,274 $24,651,037 GENERAL FUND EXPENDITURES PER CAPITA 20,000,000 18,000,000 • 16,000,000 - 14,000,000 - 12,000,000 - 10,000,000 - 8,000,000 - 6,000,000 - 4,000,000 - 2,000,000 - 0 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 ■ Library ■ Streets ❑ Parks/Recreation ■ Health D Police ❑ Police I As population has continued to escalate, so has the demand for City services. Over the past ten years, growth is evident in an attempt to provide quality services to all Euless residents. Expenditures for police and fire protection have increased 60% and 78% respectively (per Capita increase: $124-$160 and $79-$114). While user fees have increased, so has library services, thus expenditures have increase by 42% (Per Capita increase $12-$14). Health services has increased 4% through the years. In an attempt to provide a higher quality of life for the citizens of Euless, expansion in the parks system and in the recreation system has resulted in an 63% increase in expenditures (per Capita increase: $32-$41), Maintenance and repair of city streets have resulted in an increase of 12%. This excludes the $300,000 set aside for street overlay annually. Population Departrnent Library Per Capita Streets Per Capita Police Per Capita Fire Per Capita 1Health Per Capita 1Parks/Recreation Per Capita General Fund Transfers Total Per Capita U.S. D/FW Metroplex 1997 1998 1999 40,850 41,300 42,900 Actual Actual Actual EXPENDITURES 2000 2001 2002 44,700 45,500 46,166 Actual Actual Actual 501,201 566,775 569,152 685,206 $12 $14 $13 $15 654,206 699,140 701,840 746,978 $16 $17 $16 $17 5,050,492 5,534,659 5,786,258 5,991,244 $124 $134 $135 $134 3,230,918 3,494,054 3,683,591 3,902,992 $79 $85 $86 $87 106,356 108,836 118,460 54,195 $3 $3 $3 $1 1,286,967 1,428,942 1,490,037 1,625,882 $32 $35 $35 14,121,710 635,618 14,757,329 $361 682,611 $15 734,672 $16 6,380,465 $140 4,242,251 $93 56,355 $1 1,723,806 $36 $38 REVENUES 15,816,464 16,466,077 18.551,928 656,119 698,968 723842 16,472,583 17,165 045 19,275,770 $399 $400 $431 155.5 I 158.5 I 150.7 152.8 18,449,978 1,136,161 19,586.139 $430 2003 2004 2005 2006 47,950 49,750 49,950 50,750 Actual Actual Estimated Proposed 783,534 762,461 743,528 714,117 714,117 $17 $16 $15 $14 $14 750,218 715,877 766,030 725,049 732,435 $16 $15 $15 $15 $14 6,943,669 6,671,754 7,048,659 7,672,406 8,101,296 $150 $143 $142 $154 $160 4,567,674 4,744,833 5,087,833 5,456,577 5,764,109 $99 $99 $102 $109 $114 106,342 150,558 113,051 106,093 110,617 $2 $3 $2 $2 $2 1,899,112 1,882,193 1,894,982 2,022,486 2,100,956 $41 $39 $38 $40 $41 20,027,777 19,983,303 I 20,579,554 22,180,818 23,195,560 1,591,828 1,402,285 1,424,088 1,434,138 1,466,162 21,419,605 21,385.588 22,003,642 23.614,956 24,661,722 $464 $446 $442 $473 $486 CONSUMER PRICE INDEX 154.3 159.6 I 166.8 l 172.6 I 176.1 I 179.1 184.3 I 188.9 183.9 189.4 195.4 l 198.8 68 Water & Sewer Revenues Sewer 33% Penalties 2% Interest 1% Sanitation 1% Other" 2% Recycling Water 60% The above graph shows the sources of revenues in the Water & Sewer Fund which are generated by services provided to the citizens of Euless by the Recycling, Public Works, Inspections,and Water Departments. The "Other" amount of $324,651 represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the chart below. Water & Sewer Revenues Interest Income Sanitation Water Service Sewer Service New Meters^ Reconnect Fees^ Inspection Fees^ W/S Miscellaneous^ Penalties Initiations/Transfer Fees^ Recycling Fees Transfers^ TOTAL REVENUES Use of Prior Year Fund Balance" TOTAL RESOURCES Actual FY 04 $99, 585 $119,702 $7,711,174 $4, 545, 079 $128,921 $113,183 $107,982 $1,543,184 $238,870 $35,820 $200, 332 $229,651 $15,073,483 $0 $15,073,483 $ Diff % Diff. Budget Estimated Proposed FY05* FY05* FY 05 FY 05* FY 06 to FY06 to FY06 $120,000 $120,000 $140,000 $20,000 17% $118,000 $121,000 $121,000 $0 0% $8,375,000 $8,299,027 $8,428,102 $129,075 2% $4,590,000 $4,530,984 $4,666,094 $135,110 3% $50,000 $67,000 $67,000 $0 0% $110,000 $117,000 $117,000 $0 0% $75,000 $75,000 $75,000 $0 0% $94,574 $94,574 $25,000 ($69,574) -74% $220,000 $220,000 $220,000 $0 0% $30,000 $36,000 $36,000 $0 0% $198,000 $203,000 $203,000 $0 0% $4,651 $4,651 $4,651 $0 0% $13,985,225 $13,888,236 $14,102,847 $214,611 2% $726,278 $726,278 $1,145,140 $418,862 58% $14,711,503 $14,614,514 $15,247,987 $633,473 4% The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and Sewer revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. 69 Water a Sewer Fund FY 06 Revenue Assumptions Revenue Source Interest Income Sanitation Services Water Service Sewer Service Sale of New Meters Reconnect Fees Inspection Fees Water & Sewer Miscellaneous Penalties Initiation & Transfer Fees Recycling Fees Assumptions Based on average rate of return of 2.75%. Based on 5% of average monthly billings. Based on 2% growth in volume over a three year average Based on 2% growth in volume over a three year average with a proposed 7¢ TRA pass -through. Projected to remain flat with FY05 estimates. Projected to remain flat with FY05 estimates. Projected to remain flat with FY05 estimates. Projected to remain flat with FY05 estimates. Projected to remain flat with FY05 estimates. Projected to remain flat with FY05 estimates. Based on average monthly billings less 5% franchise fee. 70 J Non -Depart. 39% Water Production 34% Water Distribution 4% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Sewer Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Non -departmental includes capital expenditures. Water & Sewer Expenditures Water Office GIS Total -Finance City Engineer Water Production Water Distribution Sewer & Treatment Meter Reading Total -Public Works Recycling Legal Services Non -Departmental Total -Non Departmental One -Time Capital Purchases Total Expenditures Actual FY 04 $297,875 $253,899 $551,774 $429,822 $4,206,118 $478,470 $1,655,780 $40,708 $6,810,898 $81,964 $79,883 $6,860,669 $7,022,516 $1,307,095 $15,692,283 Budget FY 05 $327,725 $310,307 $638,032 $506,972 $5,216,501 $552,123 $2,020,307 $54,197 $8,350,100 $154,997 $75,000 $4,754,234 $4,984,231 $726,278 $14,698,641 Estimated FY 05* $327,725 $310,307 $638,032 $506,972 $5,232,907 $552,123 $1,931,432 $54,197 $8,277,631 $154,997 $75,000 $4,721,870 $4,951,867 $726,278 $14,593,808 $ Diff % Diff. Proposed FY05* FY05* FY 06 to FY06 to FY06 $324,743 ($2,982) -1% $367,848 $57,541 19% $692,591 $54,559 9% $525,401 $18,429 4% $4,856,906 ($376,001) -7% $572,444 $20,321 4% $2,008,280 $76,848 4% $56,265 $2,068 4% $8,019,296 ($258,335) -3% $94,053 ($60,944) -39% $75,000 $0 0% $5,205,339 $483,469 10% $5,374,392 $422,525 9% $1,145,140 $418,862 58% $15,231,419 $637,611 4% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the increases and decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and sewer utility system. 71 Department FY 04 Actual FY 05 Budget FY 05 Estimated FY 06 Proposed Water Department Personnel Operations Capital Transfers TOTAL $450,557 $480,911 $480,911 $535,818 $183,177 $312,118 $312,118 $250,826 So $o $o $o $0 So $O $0 $633,734 $793,029 $793,029 $786,644 Public Works Personnel $1,636,550 $1,768,602 $1,768,602 $1,863,088 Operations $4,858,507 $6,214,633 $6,142,164 $5,890,243 Capital $259,955 $306,100 $306,100 $212,100 Transfers ' $55,889 $60,765 $60,765 $53,865 TOTAL $6,810,901 $8,350,100 $8,277,631 $8,018,286 Nondepartmental Personnel $609,069 $587,209 $587,209 $613,291 Operations $3,381,733 $1,438,300 $1,422,118 $1,617,742 Capital $209,455 $196,278 $196,278 $700,140 Transfers $4,047,390 $3,333,725 $3,317,543 $3,494,306 TOTAL $8,247,647 $5,555,512 $5,523,148 $6,425,479 FUND TOTAL $15,692,282 $14,698,641 $14,593,808 $15,231,419 72 Water & Sewer Expenditures MuYear Comparison $15,000,000 $13,S00,000 $12,000,000 $10,500,000 $9,000,000 $7,500,000 $6,000,000 $4,500,000 $3,000,000 $1,500,000 $0 - Capital Costs within the Water and Sewer Fund vary from year to year depending on Capital needs. These expenses are Although operating of fund FY[r3 increasing costs expo nd have tunes in total 'decreased in FY97 dollars, from SO% to 74% in .Y___ _v _ used to fund purchases.N. one -tine capttal , , I r / 1997 1998 1909 2000 2001 2002 2003 2004 2005 2006 Although increasing significantly in total dollars, Est Prop. personnel costs for the Water and Sewer fund continue to average between 16 to 20% of the total budget ❑PERSONNEL ❑OPERATING ❑CAPITAL YEAR PERSONNEL OPERATING CAPITAL TOTAL 1997 $1,875,550 $8,366,373 $150,845 $10,392,768 1998 $1,833,202 $9,058,964 $297,634 $11,189,800 1999 $2,039,126 $8,607,881 $702,787 $11,349,794 2000 $2,166,023 $10,173,558 $350,385 $12,689,966 2001 $2,320,011 $10,842,250 $511,649 $13,673,910 2002 $2,384,665 $11,532,605 $227,747 $14,145,017 2003 $2,602,586 $10,502,741 $240,760 $13,346,087 2004 $2,696,176 $12,526,696 $469,410 $15,692,282 2005 Est $2,836,722 $11,254,708 $502,378 914,593,808 2006 Prop. $3,012,197 $11,306,982 $912,240 $15,231,419 73 . r -r tin These charts represent the revenues and expenditures for all other enterprise operating funds within the Annual Operating and Capital Budget for the City of Euless. $ Diff % Diff. Enterprise Actual Budget Estimated Proposed FY05 * FY05 * Funds FY 04 FY 05 FY 05 * FY 06 to FY06 to FY06 Service Center Fund: Revenues* $777,364 $841,935 S836,735 $940,423 $103,688 12% Expenditures $785,540 $841,935 $836,735 $940,423 $103,688 12% Drainage Utility System: Revenues* $2,255,851 $625,000 $657,000 $668,000 $11,000 2% Expenditures $1,272,819 S621,959 $621,959 $639,249 S17,290 3% Recreation Classes: Revenues* $360,107 $363,500 $363,500 $392,300 $28,800 8% Expenditures $292,074 $333,132 $333,132 $372,889 $39,757 12% Arbor Daze: Revenues $424,385 $877,000 $880,174 $5,000 ($875,174) -99% Expenditures $583,697 $822,200 $902,800 $5,000 ($897,800) -99% Softball Complex: Revenues* $1,074,657 $1,098,840 $1,062,340 $974,264 ($88,076) -8% Expenditures $1,092,818 $1,082,580 S1,047,642 $974,189 ($73,453) -7% Golf Course: Revenues $3,459,346 $3,498,444 $3,436,410 $3,335,350 ($101,060) -3% Expenditures $3,810,069 $3,431,953 $3,381,776 $3,304,384 ($77,392) -2% Athletic Complex: Revenues* $264,567 $253,400 $253,400 $289,100 $35,700 14% Expenditures $399,322 $230,984 $230,408 $261,066 $30,658 13% *Includes use of excess reserves from prior year Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Service Center is funded by transfers from the Water and Sewer fund and is responsible for the maintenance of the City's motor vehicles. The DUS fund is supported primarily by user charges and is used to account for the acquisition, operation, and maintenance of a municipal drainage utility system. The Recreation classes fund is used to account for the operation of recreational programs, activities and special events which are offered to Euless citizens and other groups on a fee basis. Although the traditional Arbor Daze festival will not be held in 2006, due to a required re-evaluation of the festival and the risk exposure to the city, the tree give -a -way program, which has been the highlight of the event, will continue to take place in order to celebrate the importance of trees. The Arbor Daze 2006 observance will not be to the size and scale of the previous festivals, however, it will be an event our citizens can be proud The Golf Course, Softball, and Athletic Complex funds are used to account for the operations and maintenance of the Texas Star Sports Complex which is supported primarily by user charges. 74 era This chart represent the revenues and expenditures for all Special Revenue funds within the Annual Operating and Capital Budget for the City of Euless. Special Revenue Funds Hotel/Motel: Revenues* Expenditures Half Cent Sales Tax: Revenues* Expenditures Crime Control District: Revenues* Expenditures Drug Enforcement Agency: Revenues* Expenditures Police Grants: Revenues* Expenditures Car Rental Tax: Revenues* Expenditures Actual FY 04 $168,290 $201,657 $2,338,901 $2,244,286 $1,116,658 $1,126,850 $75,192 $65,786 $221,279 $226,537 Budget FY 05 $171,910 $171,910 $2,735,827 S2,730,310 $1,304,124 $1,289,764 Estimated FY 05* $172,410 $171,910 $2,529,178 $2, 599, 911 $1,184,124 $1,235,204 $ Diff % Diff. Proposed FY05* FY05* FY 06 to FY06 to FY06 $161,853 ($10,557) -6% $161,853 (S10,057) -6% $2,951,641 $422,463 17% $2,935,995 $336,084 13% $1,351,588 $167,464 14% $1,351,508 $116,304 9% $5,000 $5,000 $5,000 $0 0% $5,000 $5,000 $5,000 90 0% $95,294 $95,294 $118,179 $22,885 24% $95,294 $95,294 $118,179 $22,885 24% $10,345,224 $10,265,762 $10,700,762 $13,692,090 $2,991,328 28% $11,737,792 $8,309,234 $8,642,567 $11,391,249 $2,748,682 32% *Includes use of excess reserves from orior year Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Hotel/Motel fund is supported by occupancy tax revenues from area hotels. These funds are used primarily for the promotion and advertisement of the City of Euless. The Half -Cent Sales Tax fund is supported by the 1/2C sales tax increase approved by voters in FY93. These funds are mandated by City Council and are dedicated to cultural, recreational, and economic development activities within the City of Euless. To date, this fund has provided funding for a new library facility, Phase I of the Texas Star Athletic Complex, and improvements to several city parks. The Crime Control and Prevention district is a special purpose district approved by voters in FY96 to be funded by an additional 1/4C sales tax to provide needed crime programs including additional personnel equipment. Beginning in FY98, excess funds from prior years were transferred to a Capital projects fund for the construction of a combined police and municipal courts facility. The DEA fund is supported by proceeds from the sale of assets seized in connection with drug arrests. Revenues are used solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. The Police grant funds are supported by state and federal grant programs. These funds can be used to provide victims assistance, overtime associated with speed and DWI grants, and other police related expenditures. The Car Rental Tax fund is supported by a 5% tax approved by voters in 1999 to be charged on any short-term motor vehicle rental. These funds can be used for any general governmental purpose. These revenues are shared equally between Dallas, Fort Worth, and Euless 75 Oct Nov Dec Jaya Feb Mar Apr May JulABU Aug Sep 2002-03 Morally YTD $164,264 $242,358 $189,712 $150,405 $238,351 $144,011 $135,210 $225,652 $176,292 $161,851 $220,547 $173,603 $164,264 $406,622 $596,334 $746,739 $985,090 $1,129,101 $1,264,311 $1,489,963 $1,666,255 $1,828,106 $2,048,653 $2,222,256 AVG: $185,188 § : $242,358 W: $135,210 $300,000 $250,000 - $200,000 - $150,000 - $100,000 - $50,000 - $0 Oct I Nov Coif of rlrtimar Cacti° % of 2003-04 T©t fl onthGy Dec 7% $170,396 18% $245,439 27% $164,071 34% $162,026 44% $256,167 51% $165,661 57% $156,497 67% $241,380 75% $169,226 82% $175,187 92% $225,794 100% $177,408 AVGe G�Eo YTD $170,396 $415,835 $579, 906 $741,932 $998,099 $1,163,760 $1,320,257 $1,561,637 $1, 730, 863 $1, 906, 050 $2,131,844 $2,309,252 $192,438 $256,167 $156,497 % of 2004-0, Total Month v YTD 7% 18% 25% 32 % 43% 50% 57% 68% 75% 83% 92% 100% $179,878 $247,313 $183,689 $166,323 $230,297 $136,091 $158,167 $239,439 $182,251 $187, 550 $250,584 $198,469 $179,878 $427,191 $610,880 $777,203 $1,007,500 $1,143,591 $1,301,758 $1,541,197 $1,723,448 $1,910,998 $2,161, 582 $2,360,051 AVG: $196,671 H : $250,584 LO: $136,091 /z0 Sales Tax Revenue Jan Feb Apr ❑ 2002-03 ❑ 2003-04 Mar May °%° of Tot;10 8%1 18% 26% 33% 43% 48% 55% 65% 73% 81% 92 % 100% Jun Jul Aug Sep ❑ 2004-05 I 76 2002-03 Monthly Oct I $82,550 Nov I $99,243 Dec $92,320 Jan $75,011 Feb $102,513 Mar $77,162 Apr $67,276 May $97,015 Juan $88,695 Jul $81,608 Aug $98,345 Sep $86,610 AVG: HI: LO: $120,000 $100,000 - $80,000 $60,000 $40,000 - $20,000 $0 N 1/4 es C Er° © Oa 95 71 aN % of 2003-04 % of 2004-05 YTD Total Monthly YTD Total Monthly YTD $82,550 8% $86,991 $86,991 8% $89,170 $181,793 17% $101,366 $188,357 17% $105,812 $274,113 26% $82,036 $270,393 25% $94,266 $349,124 33% $81,960 $352,353 32% $82,855 $451,637 43% $112,231 $464,584 42% $97,272 $528,799 50% $81,032 $545,616 50% $66,535 $596,075 57% $79,568 $625,184 57% $78,422 $693,090 66% $104,268 $729,452 66% $102,395 $781,785 75% $83,426 $812,878 74% $91,730 $863,393 82% $88,948 $901,826 82% $93,789 $961,738 92% $110,091 $1,011,917 92% $112,697 $1,048,348 100% $89,156 $1,101,073 100% $100,350 $87,362 AVG: $91,756 AVG: $102,513 GPI: $112,231 HI: $67,276 LO: $79,568 LO: $89,170 $194,982 $289,248 $372,103 $469,375 $535,910 $614,332 $716,727 $808,457 $902,246 $1,014,943 $1,115,293 1114 ¢ Crime Sales Tax ❑ 2002-03 ❑ 2003-04 May Jun ©2004-05 $92 $112 $66 Jul ,941 ,697 ,535 Aug % of Total 8% 17% 26% 33% 42% 48% 55% 64% 72% 81% 91% 100% Sep 77 200 03 Month VTID % of 2003-94 v t D Mora:My Oct I $860,302 $860,302 9% Nov $677,441 $1,537,743 16% Doc $965,396 $2,503,139 26% Jan $799,075 $3,302,214 34% Fera $731,367 $4,033,581 42% Polar $685,794 $4,719,375 49% Apr $704,755 $5,424,130 56% May I $806,727 $6,230,857 64% Jnn I $817,419 $7,048,276 73% Jul I $921,843 $7,970,119 82% Aug I $867,612 $8,837,731 91% Sep I $827,266 $9,664,997 100% NM: $805,416 1=91: $965,396 LO: $677,441 $1,200,000 $1,000,000 $800,000 $600,000 - $400,000 $200,000 j $0 Oct Nov $759,232 $754,899 $980,287 $767,002 $749,822 $714,915 $762,100 $861,740 $936,247 $904,445 $889,449 $893,294 !\VG: HI: LO: c> IdC % f) 2004- 5 YID u Mil Monthly $759,232 8% $857,629 $1,514,131 15% $873,317 $2,494,418 25% $979,487 $3,261,420 33% $892,987 $4,011,242 40% $809,351 $4,726,157 47% $759,715 $5,488,257 55% $830,478 $6,349,997 64% $946,087 $7,286,244 73% $971,651 $8,190,689 82% $952,646 $9,080,138 91% $944,417 $9,973,432 100% $904,596 $831,119 AVG: $980,287 CAB: $714,915 LO: Dec Jan Feb Mar 3 YID �I©ill $857,629 8% $1,730,946 16% $2,710,433 25% $3,603,420 34% $4,412,771 41% $5,172,486 48% $6,002,964 56% $6,949,051 65% $7,920,702 74% $8,873,348 83% $9,817,765 92% $10, 722, 361 100% $893,530 $979,487 $759,715 Apr May Jun ier! ❑ 2002-03 ❑ 2003-04 10 2004-05 Aultj So ) This 5% tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports utility vehicles, and light tnacks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton. The tax was effective February 1, 2000. Of the amount collected, two-thirds is due to Dallas and Ft. Worth. 78 This chart represent the revenues and expenditures for all Internal Service funds within the Annual Operating and Capital Budget for the City of Euless. $ Diff % Diff. Internal Service Actual Budget Estimated Proposed FY05* FY05* Funds FY 04 FY 05 FY 05* FY 06 to FY06 to FY06 Equipment Replacement: Revenues* $865,822 $1,124,145 $828,645 $1,104,987 $276,342 33% Expenses $588,439 $996,200 $727,023 $750,977 $23,954 3% Insurance: Revenues $3,755,522 $3,050,959 $3,050,959 $3,135,823 $84,864 3% Expenditures $2,821,701 S3,034,065 $3,034,065 $3,132,778 $98,713 3% Risk Management: Revenues $651,753 $709,910 $709,910 S726,354 $16,444 2% Expenditures $668,376 $699,843 $699,843 S723,464 $23,621 3% *Includes use of excess reserves from prior year Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement fund accounts for the accumulation of funds from user departments which is dedicated to replacing existing equipment and motor vehicles. The Insurance fund is supported by internal transfers from individual departments, as well as contributions from City employees. The money is used to account for the expenses resulting from employees' health claims. The Risk Management fund is used to account for the revenues and expenditures applicable to the self- insurance program used for Worker's Compensation, general liability, and property claims. 79 Genetal Fund GENERAL FUND SUMMARY ACTUAL FY2003 BUDGET 04 FY20004-05 ESTIMATED FY2005-06 PROJECTED FY2005-06 REVENUES Property Taxes $ 6,368,458 $ 7,115,163 $ 7,293,055 I $ 7,706,801 Gross Receipts Tax $ 3,226,468 $ 3,187,500 $ 3,180,172 $ 3,223,342 General Sales Tax $ 5,801,515 $ 6,253,125 $ 5,875,000 $ 6,284,821 Selective Sales Tax $ 82,058 $ 82,500 $ 82,500 $ 82,500 Fines/Fees/Penalties $ 2,633,273 $ 2,726,700 $ 2,967,218 $ 2,858,500 Licenses & Permits $ 1,097,789 $ 598,000 $ 778,526 $ 598,500 Interest Income $ 147,204 $ 175,000 $ 175,000 $ 215,000 Intergovernmental Revenue $ 292,265 $ 284,920 $ 284,920 $ 298,016 Charges for Service $ 757,988 $ 731,500 $ 666,064 $ 891,500 Miscellaneous/Rental Income $ 166,575 $ 164,006 $ 166,257 $ 186,556 Insurance/Risk/Other Financing Sources $ 5,961 $ $ - $ Revenues before Transfers $ 20,579,554 $ 21,318,414 $ 21,468,712 I $ 22,345,536 Transfers from Other Funds $ 1,424,088 $ 1,450,320 $ 1,434,138 I $ 1,466,162 TOTAL REVENUES $ 22,003,642 $ 22,768,734 $ 22,902,850 1 $ 23,811,698 EXPENDITURES Personal Services $ 17,043,719 $ 17,872,067 $ 17,989,921 $ 18,922,422 Professional/Technical Services $ 656,677 $ 723,061 $ 723,061 $ 742,759 Contractual Services $ 7,451 $ 7,200 $ 7,200 $ 9,000 Utilities $ 707,486 $ 732,488 $ 730,282 $ 628,674 Maintenance $ 664,527 $ 731,843 $ 731,843 $ 767,154 Other Services/Contingencies $ 213,832 $ 287,288 $ 279,600 $ 260,200 Insurance $ 162,034 $ 2,600 $ 2,600 $ 2,600 General & Administrative $ 150,052 $ 165,551 $ 165,783 $ 168,278 Rebates/Incentives $ 411,355 $ 656,400 $ 652,000 $ 855,200 Supplies $ 734,094 $ 763,972 $ 754,356 $ 797,431 Capital Purchases (Equipment) $ 759,878 $ 873,014 $ 716,356 $ 794,274 Debt Service/Bank Charges $ 769 $ 48,000 $ 48,000 $ 100 Expenditures before Transfers $ 21,511,874 $ 22,863,484 $ 22,801,002 $ 23,948,092 Transfers to Other Funds $ 921,254 $ 761,361 $ 761,361 $ 702,945 TOTAL EXPENDITURES $ 22,433,128 $ 23,624,845 $ 23,562,363 $ 24,651,037 Total expenditures include capital purchases for equipment which are funded from excess reserves above the required 60 day reserve level. 80 c ADMINISTRATION C Deputy City Manager's Office Gary McKamie — Facilities/Fleet — Municipal Relations — Media Relations — Neighborhood Associations Gen. Fund ❑ Admin Mayor & City Council 7 Elected Officials City Manager's office Joe Hennig-City Manager ) C city Secretary Elections, Vitals, Records ) Library ) — Promote Reading/Learning — Provide Reference Assistance 33.1% Internet Access/ Reading Materials 14.3% 36.0% ❑ City Council .❑ City Secretary © Library ❑ Communications ❑ City Manager 0 Facilities 81 Department: City Council Location and Hours of Operation: Division/Activity: City Council Account #: 101-1010-510 201 North Ector, City Hall - Meet the second and fourth Tuesday nights at 7:00 P.M. following a 4:00 P.M. work session, plus numerous additional work sessions scheduled throughout the year. Mission/Programs/Services: The mission statement of the City of Euless is to provide our citizens the most efficient services possible that protect and enhance quality of life, through planning and visionary leadership. The Mayor and City Council, as the legislative branch of city government, are responsible for establishing policy by adopting ordinances (local laws) and resolutions (statements of official policy) for the city government to be implemented by the City Manager through the administrative staff. FY2005 Highlights/Accomplishments: ■ Reduced ad valorem tax rate to .491777. • Completed landscaping of Main Street from SH10 to Harwood Road. ■ Completed design for reconstruction of West Pipeline Road from SH10 to Raider Drive. ■ Completed construction of new Fire Station No. 3. • Completed construction of Phase III of the Parks at Texas Star. • Completed construction of the Preserve at McCormick Park. ■ Participated in two city-wide town hall meetings. • Hosted 15th annual Board and Commission Dinner. • Celebrated 17'h anniversary of Arbor Daze. FY2006 Goals & Objectives: • Maintain competitive ad valorem tax rate. • Renovation of Building B in municipal complex. • Begin reconstruction of West Pipeline Road from SH10 to Raider Drive. • Begin reconstruction of Glade Road. • Design and begin construction of a new Public Works facility. ■ Finalize plans with Tarrant County and the City of Fort Worth for improvement of South Pipeline Road from SH157 to American Way. • Continue emphasis on economic development on SH121 and SH360 corridors. Major Budgetary Issues and Operational Trends: The City Council is continuously faced with finding ways to maintain the current tax rate while providing the same great service our citizens are accustomed to. They continue to monitor residential and commercial activity in hopes of increasing our property and sales tax bases. 82 DEPARTMENT: City Council EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL so $43,749 $0 $0 $43,749 DIVISION/ACTIVITY: City Council 2004-05 BUDGET $0 $45,000 $0 $0 $45,000 2004-05 ESTIMATED $0 $45,000 $0 $0 $45,000 ACCOUNT #: 101-1010-510 2005-06 BUDGET $0 $45,000 so $0 $45,000 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 No. of Citizens Represented Property Tax Base 49,750 2,076,868,270 49,950 2,176,382,000 50,750 2,282,473,521 Output/Workload Meetings Held 33 33 33 No. of Ordinances Passed 51 45 50 No. of Resolutions Approved 25 24 25 No. of "Euless Today" Issued 4 4 4 Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget Effectiveness Measures/Outcomes $0.88 $0.90 $0.89 0.20% 0.19% ' 0.19% Tax Rate .49500 .49500 .491777 83 Department: Division/Activity: Account #: City Manager's Office Administration 101-1011-513 Location and Hours of Operation: 201 North Ector Drive, City Hall 8:00 A.M. to 5:00 P.M., Monday through Friday Mission/Programs/Services: To enhance the City's tradition of professional city management, ensuring the effective use of the City's resources. To provide support and coordination of legislative and administrative activities. To facilitate the development of priorities and goals for City departments. To serve as a link between the City Council and staff and to see that all policies of the City are executed. The City Manager is the chief administrative officer for the City of Euless. The City Manager and his staff are responsible for the preparation, recommendation, and execution of policies to aid in the efficient delivery of services to the citizens. FY2005 Highlights/Accomplishments: ■ Maintained the current tax rate of .4950. ■ The opening of Acme Brick on July 11`h ■ Finalizing the Harrington property closing for future prime development. ■ Completion of new construction of Fire Station No. 3. ■ Promises of future actions that will hopefully lead to a final culmination of the removal of the Dickey Apartments. ■ Phase III — Veterans Field is complete. A Veterans Field Celebration is planned in November. ■ Burk Collins development on the Wilkins/Hinkley property promises possible construction prior to the end of 2005. ■ Renovation of Building B to begin in October. FY2006 Goals & Objectives: ■ Maintain financial integrity while minimizing the impact on Euless citizens. ■ Provide infrastructure improvements to allow our City to thrive. ■ Encourage Economic Development to allow finanical flexibility for our City and services to our citizens. ■ Provide Public Safety support to allow for a safe, progressive City that provides excellent services from Police, Fire, EMS and Emergency Management. ■ Maintain a tax rate that is commensurate with the budgeted activities of the City. ■ Contract City property to allow for gas drilling operations and increased revenues. ■ Finalize contract with Fort Worth to provide treated wastewater to the Texas Star Sports Centre. ■ Implement a limited 3`d ambulance service by the end of 2006. ■ Implement on-line bill payment for both utility billing and courts. ■ Begin construction on Pipeline Road and also Glade Road in the first quarter of the fiscal year. ■ Construct the first Dog Park in Bob Eden Park. ■ Establish a City sponsored Sports Authority to monitor all sports associations utilizing City facilities. Major Budgetary Issues and Operational Trends: Although the nation continues to see economic expansion, the City of Euless continues to look for new revenue sources. With the City having very little available land for commercial development, the city continues to search for new revenue sources and review expenditures in order to maintain the current level of service, provide a competitive compensation for employees and maintain a low property tax rate. 84 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: City Manager's Office City Manager's Office 101-1011-513 EXPENDITURES I 2003-04 ACTUAL Personnel $167,209 Operations $22,222 Capital $0 Transfers $1,988 TOTAL $191,419 2004-05 BUDGET $225,220 $34,750 $0 $1,988 $261,958 2004-05 ESTIMATED $225,220 $34,750 $0 $1,988 $261,958 2005-06 BUDGET $236,433 $28,747 $0 $1,874 $267,054 PERSONNEL: Full Time 1.0 2.0* 2.0 2.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 No. of City Council Meetings 33 33 33 No. of Work Sessions 6 6 6 Output/Workload Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget $3.85 0.85% $5.24 $5.26 1.11% 1.12% Effectiveness Measures/Outcomes Tax Rate .495000 .495000 0.491777 G.O. Bond Ratings (Moody's/S&P's) A1/A+ Al/AA- Al/AA- Revenue Bond Ratings (Moody's/S&P's) A2/A A1/A+ A1/A+ * Moved Web Designer from I.S. 85 Department: City Secretary Location and Hours of Operation: Division/Activity: City Secretary's Office 201 North Ector Drive, City Hall 8:00 A.M. to 5:00 P.M., Monday through Friday Mission/Programs/Services: Account #: 101-1014-510 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. FY2005 Highlights & Accomplishments: • Coordinated 15`h annual Board and Commission Appreciation Event. ■ Held general officer election. ■ Completed supplemental updates to Code of Ordinances. • Increased data base of indexed documents for reference. • Completed review of records storage area and destruction of appropriate documents. • Responded to all requests for open records within State statute requirements. ■ Provided opportunity for staff training in city secretary certification program. FY2006 Goals & Objectives: • Continue to increase data base of indexed documents. • Review procedures manual for updates. • Update City Secretary's Office portion of City Policy Manual. • Conduct general election and runoff, if required. ■ Process requests for public information according to State statutes. • Maintain up-to-date code of ordinances. • Provide staff training opportunities to enhance service to citizens, Council Members and other staff members. Major Budgetary Issues & Operational Trends: 86 DEPARTMENT: City Secretary EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $231,782 $17,257 $0 $0 $249, 039 DIVISION/ACTIVITY: City Secretary's Office 2004-05 BUDGET $243,862 $28,943 $0 $0 $272,805 2004-05 ESTIMATED $243,862 $28,943 $0 $0 $272,805 ACCOUNT #: 101-1014-510 2005-06 BUDGET $253,597 $28,943 $0 $0 $282,540 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 City Council Meetings Held 33 33 33 Boards Coordinated 12 12 12 Output/Workload # of Ordinances Passed 51 45 50 # of Resolutions Approved 25 24 25 Open Records Requests 120 135 125 Proclamations & Certificates Issued 110 115 115 Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget Effectiveness Measures/Outcomes $5.01 $5.46 $5.57 1.11% 1.15% 1.19% 87 Department: Division/Activity: Account #: City Manager's Office Communications/Marketing 101-1022-513 Location and Hours of Operation: 201 N. Ector Drive, City Hall (817) 685-1821 Monday - Friday 8:00 AM to 5:00 PM Mission/Programs/Services: The Communications/Marketing office is the citizen, staff and media link to Euless city government, enabling each to access information, understand local and regional issues and improve community relations through means of communication, including cable programming, web site, newsletters, special publications, media relations, special events, crisis communication and other proactive marketing efforts. FY2005 Highlights & Accomplishments: Created a new format for Share the Vision. Created new URL's for the Euless web site for easier advertising and marketing of each department's page. Updated and printed the Welcome to Euless brochure. Worked on the Volunteer of the Year program for the first year it became an internal committee. Successfully printed three editions of Euless Today using a new format and style. The Crud Crusader was created with a medieval theme and successfully integrated in the community. Received two awards from the City -County Marketing Association (3CMA) for Euless Today. Euless Today was named a Savvy Award winner in the national 3CMA Savvy Award competition in the category of Newsletters — Magazines and a Silver Circle winner in the category of Publications — Recreation Catalog. Initiated many new features to Exclusively Euless. FY2006 Goals & Objectives: Continually evaluate Euless Today, the Euless web site, Cable Channel 15 and other methods of distribution for ways to communicate and educate citizens on municipal issues and upcoming events. Review and study the need for additional technology for the Cable Channel and web site to keep audiences returning for updated information. Provide staff training opportunities to enhance the updates and redesign of the Internet as well as the Intranet. Continue to work with media on Euless events and issues to tell our side of the story. Major Budgetary Issues & Operational Trends: Improved technology that will allow for more, better, faster methods of communication. 88 DEPARTMENT: DIVISION/ACTIVITY: City Manager's Office Communications/Marketing EXPENDITURES 2003-04 ACTUAL 2004-05 BUDGET Personnel 0 0 Operations 0 0 Capital 0 0 Transfers 0 0 TOTAL 0 0 2004-05 ESTIMATED 0 0 0 0 0 ACCOUNT #: 101-1022-513 2005-06 BUDGET 0 17,273 0 0 17,273 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Actual 04-05 Budget 05-06 Citizens Represented 49,750 49,950 50,750 Web Users 31,062 28,327 34,875 Output/Workload Euless Today 4 4 4 Web Site Hits 1,962,500 2,111,533 2,663,220 Releases Sent 33 60 Media Coverage/Stories 74 150 Efficiency Measures/Impact Increased access to Euless information 3 sources 4 sources Disseminate accurate and timely news 33 60 Efficient distribution of communications 20 30 Effectiveness Measures/Outcomes Awards 2 89 Department: Facility Maintenance Location and Hours of Operation: Division/Activity: Account #: Facility Maintenance 101-5037-519 Fleet and Facility Operations located at 1314 Royal Parkway Monday through Friday, 7:30 AM to 4:30 PM. Personnel on call 24 hours, 7 days a week. Mission / Programs / Services To provide citizens and city staff with safe and accessible facilities. To maintain the city's investment in building structures and related equipment. To ensure facilities are energy efficient and correctly maintained, and to ensure aesthetics. To maintain all construction and repairs documents for city facilties and building projects per the State of Texas records retention schedules. FY2005 Highlights & Accomplishments: ■ Begin / Complete construction of Fire Station #3. • Complete Library drainage project. • Replacement of all Red/Green traffic signal lights to LED systems. ■ Continue aggressive energy reduction program (SB5). Average overall reduction of kW usage from 2001 to date 19%. • Begin construction of a long term construction file storage room at Fleet & Facility Operations center. • All current Facility positions filled. Staff has received over 150 hours in specialized training. FY2006 Goals & Objectives: • Begin systematic replacement of traffic signal control cabinet components. • Begin remodel of City Hall Complex — Building B. ■ Begin design phase for new Public Works Facility. • Computerization of traffic controller functions. • Construct inventory program for city facilities and maintenance cost tracking. Major Budgetary Issues and Operational Trends: The City of Euless facilities have steadily grown by more than 125% over the past 12 years — Current Facility Operations staff levels are not adequate to maintain city facilities to the level that is demanded by department personnel. Basic services are not being completed per department schedules. Staff size must be increased to provide coverage that is required to fulfill our obligations. With increased city population growth towards 50,000 the addition of a dedicated Traffic Signal Maintenance Department will be required to handle the increase in signal inventory moved from state maintenance. 90 DEPARTMENT: DIVISION/ACTIVITY: Facility Maintenance Facility Maintenance EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $212,070 $381,868 $0 $17,225 $611,163 2004-05 2004-05 BUDGET I ESTIMATED $253,878 $253,878 $366,860 $366,860 $0 $0 $15,739 $15,739 $636,477 $636,477 5.0 5.0 0.0 0.0 ACCOUNT #: 101-5037-519 2005-06 BUDGET $269,136 $369,210 $0 $16,901 $655,247 5.0 5.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Facilities 54 55 56 Traffic Intersections 19 21 22 Flashing signal Zones 30 30 32 Tons of Refrigeration Control Units 3.0 million 3.1 million 3.5 million Output/Workload Special Projects Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget Effectiveness Measures✓Outcomes 7 $12.28 2.72% 10 15 $12.74 $12.91 2.69% 2.76% 91 Department: Division/Activity: Account #: Library Library 101-5054-519 Location and Hours of Operation: 201 North Ector Drive, Building E Monday, Tuesday, Thursday 10am-9pm; Wednesday 10am-6pm; Friday, Saturday 10am-5pm; Sunday 1 pm-5pm Mission / Programs / Services: To serve the continuing informational, educational, Cultural and leisure needs of citizens 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 sustained program of learning independent of any educational provider. Additional roles are Popular Materials Library, Preschoolers' Door to Learning, and other specialized programs such as business resources, Young Adult materials, career center and electronic resources. FY2005 Highlights & Accomplishments: • Library patrons made an average of 19,547 visits to the library per month • An average of 34,162 items were checked out per month • 12,609 items were added to the library's collection ■ The library focused on the needs of small business by providing SCORE (Service Core of Retired Executives) services to our patrons, who assisted an average of 7 small business owners a month with advise on starting a business, business plans, and small business marketing • The library focused on serving school children's needs by providing after school activities and devoting space to an after -school Homework Room. • HEB ISD Vocational Transitional Services volunteered an average of 10 hours per week. These special needs kids helped the library by cleaning shelves, stamping books, folding brochures, and other tasks. • The Women, infants and children (WIC) program encourages family literacy by rewarding parents who come to the library and read to their children. An average of 15 families per month took advantage of this program. • The library focused on technology literacy by offering classes in basic computing and introduction to the Internet. • The library continued to focus on outreach services by serving low-income residents at Twin Bridge Mini Library with books, homework assistance, job searching, and computer access; homebound citizens through Books on Wheels; and elderly residents of Westpark Nursing Center. FY2006 Goals & Objectives: • Identify and implement materials and services for the Hispanic population ■ Analyze current workflows and make improvements in efficiency where necessary • Implement a continual inventory process • Continue to serve the recreational, informational, and reference needs of the community Major Budgetary Issues & Operational Trends: • Changing and evolving technology demands from citizens • New materials management technology is available to streamline library operations, such as RFID and automated book handling • Library materials costs increases will impact our ability to provide items to citizens 92 DEPARTMENT: Library EXPENDITURES I 2003-04 ACTUAL Personnel $576,670 Operations $166,858 Capital $0 Transfers $0 TOTAL $743,528 DIVISION/ACTIVITY: Library 2004-05 BUDGET $532,175 $145,507 $0 $0 $677,682 2004-05 ESTIMATED $532,175 $145,347 $0 $0 $677,522 ACCOUNT #: 101-5054-519 2005-06 BUDGET $559,610 $154,507 $0 $0 $714,117 PERSONNEL: Full Time 13 10.0* 10 10 Part Time 0 0 0 0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 # of Registered Borrowers 44,136 47,000 48,000 Current Holdings 99,972 99,792 100,000 Total Library visitations 263,961 300,000 300,000 Output/Workload Items Circulated New Books Added Books Withdrawn Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City budget Annual circulation per capita Annual Circulation per borrrower Current Holdings per capita Current Holdings per borrower Effectiveness Measures/Outcomes Annual Library visitations per capita Annual Library visitations per borrower of Population who are registered borrowers * Moved 3 positions to 1/2 Cent 428,419 14,220 9,123 $14.95 3.31% 8.61 9.71 2.01 2.27 5.31 5.98 88.72% 423,302 14,007 4,498 $13.56 2.87% 8.47 9.01 2.00 2.12 6.01 6.38 94.09% 425,000 14,500 5,000 $14.07 3.00% 8.37 8.85 1.97 2.08 5.91. 6.25 94.58% 93 ( Finance / FISCAL & ADMIN. SERVICES Accounting Ca Citynatantt hell Loretta Manager J Courts J. ( Purchasing — Annual Budget — Payroll, A/P,A/R — Teen Court Project Management — Ambulance BiNng — Court of Record Performance Measures — Audits — Warrants Multi -Year Financial Plan 93.4% Annual/Internal — FocedAssets — Citations 13 Gen. Fund ❑ Finance — Purchase Orders — Contracts - Proposals/Bids — Procurement ) (intamation Srvcs) (HLenan Resources) Computer — Polcies — Purchases — Computer Standards — New Hires — Maintenance — Retirement — Civil Service 14.2% 17.7% 16.0% 35.4% r3 IS ® Purchasing D Courts A Finance ❑ Accounting 0 Personnel *The Assistant City Manager also oversees other areas including Utility Billing/Collections, Insurance, Risk Management, Worker's Compensation, and GIS. 94 Department: Division/Activity: Account #: Fiscal & Administrative Services Finance/Administration 101-2012-515 Location and Hours of Operation: 201 N. Ector Drive, Building B (817) 685-1826 Monday - Friday 8:00 AM to 5:00 PM Mission/Programs/Services: To provide the necessary accurate and timely financial data to management and council in order that optimal decisions may be made on behalf of the City of Euless. To be fiscally responsive and responsible at all times with the City's financial policies. To enhance our position in a fiscally positive manner with timely and thorough analysis of new pronouncements and legislation. To manage bond and debt service requirements and produce necessary bond documents for new issues. To oversee traditional finance functions including: Finance, Budget, EMS Billing, Accounting, Municipal Courts, Utility Billing, Purchasing, Information Services, Human Resources, Insurance, and Cash and Debt Management. To provide the City with recommendations concerning timely and innovative mechanisms for cost effective operations. To coordinate the annual external audit and prepare the Comprehensive Annual Financial Report. To assist management in preparing and implementing the Annual Budget. To produce the City Revenue Manual. To manage bond and debt service requirements. FY2005 Highlights & Accomplishments: • Received Distinguished Budget Award and Excellence in Financial Reporting from GFOA. • Completed several internal audits in various departments. • Provided online access to the City's Budget Document, Capital Improvements plan and the Comprehensive Annual Financial Report. • Revamped the monthly financial report to include consolidated financial statements for all fund types. FY2006 Goals & Objectives: • Continue to provide Capital Improvement Plan, Multi -year Budget, and monthly financial reports. • Continue to follow-up on previous internal audits. • Continue to streamline all areas of the department to provide better efficiency. • Continue to look for ways to improve financial reports to Council to provide them with a better understanding of the City's financial position. Major Budgetary Issues & Operational Trends: The City continues to look for new revenue opportunities in order to maintain current service levels and a competitive workforce, while maintaining a stable tax rate. 95 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Finance/Administration EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $163,520 $10,389 $0 $0 $173,909 2004-05 2004-05 BUDGET ESTIMATED $188,938 $188,938 $12,280 $12,280 $0 $0 $0 $0 $201,218 $201,218 ACCOUNT #: 101-2012-515 2005-06 BUDGET $200,161 $12,280 $0 $0 $212,441 PERSONNEL: Full Time 2.5 2.5 2.5 2.5 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 # of Funds 54 54 54 # of Property Tax Statements 201 215 205 Output/Workload Special Projects 1 1 1 Monthly Financial Reports 12 12 12 Annual Financial Report 1 1 1 Annual Budget Document 1 1 1 Annual Capital Budget Document 1 1 1 5 Year Budget Document 1 1 1 Revenue Manual 2 2 2 Staff Meetings Held 33 30 35 Efficiency Measures/Impact M&O Budget per Capita $3.50 $4.03 $4.19 M&O Budget % of City Budget 0.78% 0.85% 0.89% Avg Days/Monthly Report 18 15 15 Budget Distribution Date November 26 November 30 November 30 Effectiveness Measures/Outcomes GFOA Budget Award 1 1 1 GFOA CAFR Award 1 1 1 % Diff. Actual v. Budget Rev. Forecasts 2.30% 1.00% 1.00% Outstanding Budget Review Comments 4 5 5 96 Department: Division/Activity: Account #: Fiscal & Administrative Services Municipal Court of Record 101-2013-515 Location and Hours of Operation: 1102 West Euless Blvd. 8:00 A.M. to 5:00 P.M., Monday through Wednesday; 8:00 AM to 7:00 PM Thursday; 8:00 A.M. to 5:00 P.M. Friday Mission/Programs/Services: The Municipal Court shall serve as the administrative arm of the City of Euless to serve as an unbiased entity for adjudication of cases filed. To serve the citizens who appear in Court with a courteous and assuring attitude. Administrative functions include timely and accurate processing of complaint files, courteously responding to requests for information from the public, responsibly collecting assessed fines and fees, and efficient docketing of cases for adjudication. Court sessions are held most Tuesdays and Wednesdays at 9:00 AM and 2:00 PM. FY2005 Highlights & Accomplishments: • Recruited CPA (Citizens Police Academy) members as volunteers in Municipal Court • Kept Current in all areas with increased number of cases filed FY2006 Goals & Objectives: • Online payments Major Budgetary Issues & Operational Trends: Legislative changes continue to have significant impact on the municipal court area. 97 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Municipal Court of Record EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $494,424 $78,381 so $1,099 $573,904 2004-05 BUDGET $439,084 $100,637 $0 $0 $539,721 9.0 8.0* 2.0 2.0 2004-05 ESTIMATED $439,084 $100, 637 $0 $0 $539,721 ACCOUNT #: 101-2013-515 2005-06 BUDGET $474,751 $103,837 $0 $0 $578,588 8.0 8.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Cases Filed 34,258 41,027 42,000 City Case Volume 30,342 36,959 38,000 Dallas/Ft. Worth Airport Case Volume 3,916 4,068 4,500 Current Warrants issued 12,493 11,692 12,000 Total # of Warrants 25,407 25,000 25,000 # Court Full-time Equivalents (FTE) 8 8 8 Output/Workload # Cases disposed # Warrants cleared during year Efficiency Measures✓Impact M&O Budget per Capita M&O Budget % of City Budget # of cases filed per FTE # of cases disposed per FTE 21,467 11,691 $11.54 2.56% 4,282 2,683 12,826 15,000 7,124 10,000 $10.81 2.28% 5,128 1,603 $11.40 2.43% 5,250 1,875 Effectiveness Measures/Outcomes % of cases disposed 63% 31% 36% % of current warrants cleared 94% 61% 83% % of total warrants cleared 46% 28% 40% Amount of fines collected $3,682,700 $4,297,759 $4,000,000 * Moved Bailiff/Warrant Officer to Police Detention 98 Department: Division/Activity: Account #: Fiscal & Administrative Services Accounting 101-2018-515 Location and Hours of Operation: 201 North Ector Drive, Building B, (817) 685-1444 Monday - Friday, 8:00 A.M. to 5:00 P.M.i Mission / Programs / Services: Provision of timely and accurate financial statements and reports to staff, council, citizenry and other interested persons. Our goal is to continue to improve the readability of reports, as well as to maintain internal controls to ensure integrity of reports and preparation of annual reports for recording all financial transactions in accordance with generally accepted accounting practices. The accounting division is responsible for providing financial services to all departments of the City. This includes the areas of payroll, accounts payable, accounts receivable, grants, revenue accounting, general ledger and subsidiary ledgers, monthly reporting and general research assistance as requested by the departments. This division is also responsible for other fiscal areas including cash flow forecasting, managing disbursements, banking relations, investment of all city funds, budget coordination, project accounting, debt issuance, and serves as the City's liaison to the property tax billing and collecting agency. Compilation and distribution of financial activities of the City on a timely basis for management decisions on City operations. Prepares, implements and reviews annual budget. Invest public funds in compliance with state laws.' FY2005 Highlights & Accomplishments: • Received Distinguished Budget Award and Certificate of Achievement in Financial Reporting from GFOA • Reviewed the City's investment policy • Completed bond refunding on General Obligation Bonds and Certificates of Obligations • Prepared and reviewed RFP for Audit services. Awarded contract to: • Extended Bank Depository Contract with First National Bank Mid Cities for a one year period. • Contracted with intermedix for ambulance billing and collections. • Completed all arbitrage rebate calculations with First Southwest on all outstanding bond issues. • Finance Administrator completed the Certified Government Finance Officer program. FY2006 Goals & Objectives: • Continue to research new grant opportunities. • Continue to research technological advancements to improve the efficiency of the department. • Continue to look for ways to streamline the A/P and P/R processes • Continue to look for training opportunities for all staff members to broaden their knowledge in all aspects of government accounting and budgeting. • Continue to search for ways to streamline internal reporting electronically to eliminate paper usage. Major Budgetary Issues & Operational Trends: The city continues to look for new revenue opportunities to maintain current service levels, provide competitive salaries, implement new programs, and maintain a stable tax rate. 99 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Accounting EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $227,803 $21,935 $0 $o $249,738 2004-05 2004-05 BUDGET ESTIMATED $239,065 $239,065 $25,453 $25,453 $0 $0 $0 $0 $264,518 $264,518 ACCOUNT #: 101-2018-515 2005-06 BUDGET $206,162 $26,653 $0 $0 $232,815 PERSONNEL: Full Time 4.0 4.0 4.0 3.5* Part Time 0.5 0.5 0.5 0.5 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 # of Employees Using Direct Deposit 322 313 315 # of Returned Checks 133 116 120 $ Amount of Returned Checks $32,527 $30,987 $31,000 # of External Audits 1 1 1 Output/Workload # of Payroll Checks Issued 11,234 11,246 11,250 # of Accounts Payable Checks 16,353 11,245 11,250 # of Manual Checks 51 39 35 # of JE's Posted 5,280 5,000 5,000 # of Internal Audits performed 5 6 5 # of EMS Bills Sent 1,508 2,061 1,500 Efficiency Measures/Impact M&O Budget per Capita $5.02 $5.30 $4.59 % Manual Checks to Total Checks 0.31% 0.35% 0.31% Employees Using Direct Deposit 59.85% 58.29% 58.66% Avg. # of Business Days to Close Month End 18 17 15 $ EMS Collections (w/o assignment) 326,549 345,000 $500,000 Effectiveness Measures/Outcomes # Favorable Audit Opinions Issued * Moved 1/2 Finance Administrator to W&S Fund 1 1 1 100 Department: Division/Activity: Account #: Fiscal & Administrative Services Information Services . 101-5016-519 Location and Hours of Operation: 201 North Ector Drive, Building D 8:00 AM to 5:00 P.M., Monday through Friday Mission / Programs / Services To provide timely and competent computer services to the various City departments. To remain informed on computer related topics and apply that knowledge to work flow analysis to create more efficient processes with the city organization. Provide in-house support for both software and hardware, and to assist other departments in systems selection, implementation, and operation. FY2005 Highlights & Accomplishments: • Implemented new Microsoft Internet Security and Acceleration firewall. Even with the assistance of an outside consultant, it was the most technically challenging project we have completed in Information Services. • Upgraded our Novell Groupwise e-mail system, including the hardware and operating system the software runs on. • Upgraded the network to the three Fire Stations and to Fleet/PACS to wireless. The resultant increase in speed was necessary for the amount of data required to operate the Fire reporting system and due to the large number of users in Fleet/Facilities and PACS buildings. • Moved the computers and set up the necessary data communications to allow Finance, Human Resources and Insurance to operate in a remote facility. FY2006 Goals & Objectives: ■ Continue with our Equipment Replacement Schedules. We have been adjusting/modifying the various schedules since we implemented them and have found adequate funding levels for the schedules. ■ Continue to review our system management software and processes to become even more efficient in our operations. We have made good progress the last few years, but can still do better. Major Budgetary Issues & Operational Trends: We are requesting an additional employee to help with all operations in Information Services. Our staffing level has remained level the last several years, while several new systems have been added. Along with the additional systems, the complexity of keeping our network working efficiently has increased. We have thus far avoided any major disruptions to our computer networks. Additional time must be given to the planning and management for the Department. 101 DEPARTMENT: Fiscal & Administrative Services EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $129,967 $124,859 $0 $0 $254,826 DIVISION/ACTIVITY: Information Services 2004-05 BUDGET $80,000 $172,636 $0 $0 $252,636 2004-05 ESTIMATED $80,000 $172,636 $0 $0 $252,636 2.0 1.0* 1.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Mini Computers Displays Printers PC CPU's PC Printers PC Work Group Hubs LAN Servers LAN Printers Output/Workload PC Hardware Fixes SW Installations SW Trouble Shoots RPG Program Fixes Queries Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget Effectiveness Measures/Outcomes * Moved Web Designer to City Managers Office Actual 03-04 2 2 2 373 122 31 19 38 400 600 250 40 30 Estimated 04-05 2 2 2 388 125 38 23 43 400 600 250 40 30 $5.12 $5.06 1.14% 1.07% ACCOUNT #: 101-5016-519 2005-06 BUDGET $86,019 $175,085 $0 $0 $261,104 1.0 0.0 Budget 05-06 2 2 2 407 125 38 23 43 250 800 300 40 30 $5.14 1.10% 102 Department: Division/Activity: Account #: Fiscal & Administrative Services Human Resources 101-5019-519 Location and Hours of Operation: 201 North Ector Drive, Building B 8:00 A.M. to 5:00 P.M., Monday through Friday Mission / Programs / Services: The mission of the Human Resources Department is to provide support services to all city departments in the areas of recruiting, training, testing, assessments, and records retention. The Human Resources Department must ensure compliance with mandates established by the City of Euless, State of Texas, and United States Government. The primary goal of this department is to compile, maintain, assist in coordinating, evaluate, and to develop a computerized database and tracking system to more efficiently track applications, employee absenteeism, and other personnel activities. Our goal is to respond to citizen, staff, and employee needs for information in a timely manner. The City of Euless desires to stay competitive with the Metroplex's salaries in order to recruit and retain the best staff possible. FY2005 Highlights & Accomplishments: • The Human Resource Department has continued to provide quality customer service to external and internal customers in what may be referred to as a transition period. • New employees receive an excellent introduction to the City of Euless during a daylong orientation program. FY2006 Goals & Objectives: ■ Provide training to the Departments at the City of Euless based on need and content as requested by the departments, for safety and employee development. Major Budgetary Issues & Operational Trends: ■ Keeping and attracting quality employees as the private sector employment opportunities increase. 103 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Human Resources EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $184,385 $30,966 $0 $0 $215,351 2004-05 BUDGET $233,570 $50,005 $0 $0 $283,575 2004-05 ESTIMATED $233,570 $50,005 $0 $0 $283,575 ACCOUNT #: 101-5019-519 2005-06 BUDGET $238, 849 $50,005 $0 $0 $288,854 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 # of Human Resource Techs 2 2 2 Total # City Employees 538 537 537 # Employees Hired 72 86 50 # Employees Terminated/Retired 63 45 45 Part -Time to Full -Time Switches 6 6 5 # of Interest Cards Received 31 19 0 Output/Workload # of Applications Processed 982 890 975 # of Completed Surveys 66 40 43 # of Completed Reference Checks 38 43 49 # of Positions Posted 100 38 50 # of Employee Attending Orientations 29 71 50 # of Policy Updates 0 3 5 # of Other Tests 243 226 350 # of Promotion Tests 30 10 5 # of Interviews 89 116 150 Efficiency Measures/Impact M&O Budget per Capita $4.33 $5.68 $5.69 M&O Budget % of City Budget 0.96% 1.20% 1.21% Advertising Cost per Recruitment $65.72 $56.83 $50.00 Avg. Applications per Position Posted 12 26 20 # of Applications processed per Tech 491 445 488 Effectiveness Measures/Outcomes Turnover Rate 11.71% 8.38% 8.38% 104 Department: Division/Activity: Account #: Fiscal & Administrative Services Purchasing 101-5036-519 Location and Hours of Operation: 201 North Ector Drive, Building D 8:00 A.M. to 5:00 P.M., Monday through Friday Mission / Programs / Services: To conduct all purchases in accordance with state laws. To foster an understanding and appreciation of sound purchasing policy and procedures throughout all departments of the City is utmost. We are responsible for obtaining the lowest possible price and highest quality consistent with delivery terms. To maintain continuity of supply to support ongoing services, operations, and construction services furthers our goals. The Purchasing Department is charged with the responsibility to advise the user department of any unusual delays in delivery schedules, to be responsible for service, and to maintain sufficient quantities of inventoried supplies for the benefit of all City departments. FY2005 Highlights & Accomplishments: The City has continued to realize the flexibility and convenience of the State of Texas, Bank One contract and also save on administrative costs. FY2006 Goals & Objectives: To continue to expand the procurement card program and pursue cost savings through Cooperative Purchasing Agreements. The City of Euless is a member of the US Communities Government Purchasing Alliance and currently utilizes the office supply contract. This contract will be re -bid with new pricing to be in place by January 2006. Due to the size of the contract, competition will be great, with higher discounts and cost savings anticipated. Major Budgetary Issues Operational Trends: Due to a United States Postal Service meter requirement, the current Pitney Bowes mailing machine will have to be replaced by December 31, 2006. The estimated expenditure for a five year lease is approximately $40,000. High fuel prices will continue to affect pricing on certain commodities and service contracts. 105 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Purchasing EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 2004-05 ACTUAL BUDGET $54,267 $58,073 $3,150 $4,601 $0 $0 $0 $0 $57,417 $62,674 1.0 1.0 0.0 0.0 2004-05 ESTIMATED $58,073 $4,601 $0 $0 $62,674 ACCOUNT #: 101-5036-519 2005-06 BUDGET $57,490 $4,601 $0 $0 $62,091 1.0 1.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand # of Purchasing Employees Actual 03-04 2 Estimated 04-05 Budget 05-06 2 2 Output/Workload # of Formal Bids Prepared 18 24 30 # of PO's Issued 377 334 376 $ Amount of PO's Issued $6,965,205 $4,696,648 $6,000,000 # of RFP's Issued 28 24 26 # of Deliveries Received 2,387 1,952 2,250 # of Dept. Orders Processed 1,210 908 1,230 # of cities in Local Purchase Agreement 35 35 35 # of Bid Requests Mailed 211 306 275 Efficiency Measures/lmpact M&O Budget per Capita $1.15 $1.25 $1.22 M&O Budget % of City budget 0.26% 0.27% 0.26% PO's Issued in < 1 Day 100% 100% 100% % RFP's Issued in < 2 Days 100% 100% 100% % of End of Month Reports submitted in < 5 Days 100% 100% 100% # of PO's Issued per employee 189 167 188 Avg $ amount of each PO $18,475.34 $14,061.82 $15,957.45 Effectiveness Measures/Outcomes Response to Bids Issued 86.3% 57.4% 75.0% 106 POLICE DEPARTMENT Police Chief Leonard Carmack*> CAdministration ) Patrol / ( CID O ( Service ) > Detention — Traffic Control — Crime Analysis — Warrnats/Arrests — Investigation _ Accident — Evidence/Property Investigation Recovery — Community Policing — Task Forces 67.1 °% D Gen. Fund [3 Police Dept. 32.9% — Crime Prevention _ Community Relations — Dispatch 49.8% — Maintain Jail — Process Prisoners — Maintain Property ) / (rency MGMT — Disaster Mitigation Critical Incident Response Preparedness Training _ Coordination with Other Agencies 0.2% 1II,2.3% 4.9% 15.5% 17.4% a Admin ©'Emer. Mgmt 0 Service ® Detention (I Patrol CID *Other funds supervised by our Chief of Police include the Crime Control & Prevention District (CCPD), the Drug Enforcement Agency fund, and the Traffic Safety Grant fund. 107 Department: Police Location and Hours of Operation: 1102 West Euless Blvd. Division/Activity: Administration Account #: 101-3045-521 Mission / Programs / Services: To provide the citizens of Euless professional, efficient police services including, but not limited to enforcement of Federal, State, and Local Laws; investigation of criminal offenses; crime prevention; prevention and investigation of traffic accidents; order maintenance; and community social services. Citizens' trust and confidence in their police department is of central concern. This is addressed by insistence upon the maintenance of a high degree of integrity and professionalism among all police employees. FY2005 Highlights & Accomplishments: • Reorganization of department adding more 1st responders to take calls for service and traffic enforcement • Purchase and installation of 6 video camera system for marked police cars completing upgrade to program • Acceptance of TXDot Traffic Grant • Continue employee satisfaction as indicated by extremely low turnover of personnel • Increase in traffic enforcement • Took over city wide Emergency Management Office responsibilities • Place Homeland Security response equipment throughout department • Continue less than lethal response capabilities throughout department • Increased emergency response training throughout department • Re -certify all department employees in CPR and AED use FY2006 Goals & Objectives: • Continue improved relations with community • Begin Citizen Emergency Response Teams program and provide training • Purchase additional less lethal equipment for patrol response • Purchase patrol rifles for patrol to provide additional police response to increased criminal threats • Increase Unified Incident Command training for all employees • Increase city wide emergency management response through training Major Budgetary Issues & Operational Trends: • Training cost continue to increase while non -funded legislative mandates continue to be added • Changing technology • Neighboring cities cutting back on personnel and services possibly causing additional mutual aid response 108 DEPARTMENT: Police EXPENDITURES I 2003-04 ACTUAL Personnel $320,148 Operations $23,296 Capital $0 Transfers $0 TOTAL DIVISION/ACTIVITY: Administration 2004-05 BUDGET $343,516 $30,728 $0 $0 $343,444 $374,244 ACCOUNT #: 101-3045-521 2004-05 I 2005-06 ESTIMATED I BUDGET $343,516 $361,055 $30,728 $32,637 $0 $0 $0 $1,753 $374,244 $395,445 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 # Sworn police officers 78 82 82 # Civilian employees 33 36 38 Population served 49,750 49,950 50,750 Output/Workload Total Part I Offenses Efficiency Measures/Impact M&O Budget per Capita Total # of Sworn Officers/1000 Population Total # of Civilian/1000 Population Effectiveness Measures/Outcomes Crime Rate Population 1,892 1,800 1,872 $6.90 1.57 0.66 $7.49 1.64 0.72 $7.79 1.62 0.75 3.80% 3.60% 3.69% 109 Department: Police Location and Hours of Operation: 1102 West Euless Blvd. 24 Hours a day, 365 days a year Mission / Programs / Services: Division/Activity: Patrol Account #: 101-3046-521 The mission of the Patrol Division is to continue to provide the most efficient and effective service possible and work in partnership with the community to continually improve the quality of life for all citizens of Euless. To help establish and increase active Neighborhood Watch Programs To have a zero percent increase in traffic accidents To have zero percent increase in number of accident related injuries FY2005 Highlights & Accomplishments: • Continued monthly supervisor meetings and involvement • Increased number of officers available to responded to calls for service • Increase officers assigned to traffic enforcement • Began CERT Training program • Trained several new recruit officers hire to replace openings • Increased Unified Incident Command training for supervisors • Deployed less than lethal tasers FY2006 Goals & Objectives: • Continue CERT training • Put patrol rifles in marked squad cars • Place Tasers in marked squad cars • Continue and expand supervisor involvement through monthly meetings Major Budgetary Issues & Operational Trends: • Continuing increase in training • Continue community involvement programs • Better weapons and tactics being used in criminal activity 110 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Patrol 101-3046-521 EXPENDITURES I 2003-04 ACTUAL I BUDGET 2004-05 I ESTIMATED 2004-05 I B2005-06 UDGET Personnel $3,514,648 $3,812,350 $3,812,350 $3,878,457 Operations $62,700 $56,871 $56,871 $59,467 Capital $0 $0 $0 $0 Transfers $102,865 $108,893 $108,893 $105,750 TOTAL $3,680,213 $3,978,114 $3,978,114 $4,043,674 PERSONNEL: Full Time 49.0 48.0* 48.0* 47** Part Time 13.0 13.0 13.0 13.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 No. of Sworn Officers 78 82 82 No. Calls for Service 82,054 82,000 83,000 Output/Workload Citations Issued Warnings Issued Arrests Made Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget 25,491 12,883 4,056 $73.97 16.41 32,200 14,135 3,184 33,000 14,500 3,750 $79.64 $79.68 16.84% 17.00% Effectiveness Measures/Outcomes # of citations per sworn officer 327 393 402 # warnings per sworn officer 165 172 177 # arrests per sworn officer 52 39 46 * Moved officer to CCPD ** Moved Lieutenant to Service 111 Department: Police Location and Hours of Operation: Division/Activity: Criminal Investigation Division Account #: 101-3047-521 1102 West Euless Blvd. Contact: Steve Eskew, Ext. 1562 or Harland Westmoreland, Ext. 1540; Monday -Friday, 8:00 am — 5:00 pm Mission / Programs / Services: The Criminal Investigation Division (CID) investigates all alleged and suspected criminal activity reported to the police department. Personnel conduct follow-up investigation on criminal offenses, interview victims, and witnesses, interrogate suspects, conduct crime scene searches to gather and process evidence, prepare criminal cases for prosecution and provide courtroom testimony. Additionally, CID serves as the coordination point for the Attorney General's office for the Crime Victim's Assistance Program for the police department. CID is also responsible for registering sex offenders in the City of Euless and maintaining the related files. FY2005 Highlights & Accomplishments: • Filling vacant investigator position allowed for better distribution of cases. • Restructed case assignments to crime specific categories. • Increased overall training. FY2006 Goals & Objectives: • Improve forensic technological capability. • Increase stolen property recovery by 2%. Major Budgetary Issues & Operational Trends: Continued training for our staff. Continued support for the maintenance, improvement, and growth of our Information Management Systems and other emerging technologies. Increase in financial crimes. 112 DEPARTMENT: Police EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time Input/Demand # of Investigators Total Part 1 Offenses Stolen Property Value 2003-04 ACTUAL $1,082,181 $27,019 $0 $9,599 $1,118,799 15 0 DIVISION/ACTIVITY: Criminal Investigations 2004-05 BUDGET $1,160,639 $34,245 $0 $11,535 $1,206,419 15 0 2004-05 ESTIMATED $1,160,639 $34,245 $0 $11,535 $1,206,419 15 PERFORMANCE MEASURES/SERVICE LEVELS Output/Workload Total Part 1 Offenses Cleared Recovered Property Value Juvenile Arrests Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget # Part I Cases Cleared per Investigator Effectiveness Measures/Outcomes Actual 03-04 11 2,449 $2,815,640 986 $1,018,837 200 $22.49 4.99% 89.64 0 Estimated 04-05 11 2,650 $3,175,000 1,040 $1,400,000 110 $24.15 5.11% 94.55 ACCOUNT #: 101-3047-521 2005-06 BUDGET $1,198,734 $41,331 $0 $14,692 $1,254,757 15 0 Budget 05-06 11 2,800 $3,500,000 1,100 $1,475,000 165 $24.72 5.28% 100.00 113 Department: Police Location and Hours of Operation: Division/Activity: Service Account #: 101-3048-521 1102 West Euless Blvd. Contact: Joe Kraft, Ext. 3144 or Harland Westmoreland, Ext. 1540; Monday -Friday, 8:00 am — 5:00 pm Mission / Programs / Services: The Service Division will provide, in an efficient and cost effective manner: ■ Twenty-four hour emergency communications, including 911 • The processing and storage of all police records • Technical support and assistance for Information Management • Instruction to the Citizens Police Academy and other local groups FY2005 Highlights & Accomplishments: ■ Completed upgrade to Digital Imaging System ■ Completed Time -Synch of Emergency Communications Center Equipment • Implemented CRIMES Fire Cad ■ Provided instruction in two Citizen Police Academies FY2006 Goals & Objectives: • Continue instruction to citizen groups • Continue digitization of records storage • Train two (2) Emergency Medical Dispatching Instructors Major Budgetary Issues & Operational Trends: • Continued support for the staffing of each section of the Division and the training of that staff • Continued support for the maintenance, improvement, and growth of our Information Management Systems and other emerging technologies 114 DEPARTMENT: Police EXPENDITURES PERSONNEL OPERATIONS CAPITAL TRANSFERS TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $946,368 $98,978 $0 $18,833 $1,064,179 19.0 3.0 DIVISION/ACTIVITY: Service 2004-05 BUDGET $1,030,540 $102,472 $0 $22,457 $1,155,469 19.0 3.0 2004-05 ESTIMATED $1,030,540 $102,472 $0 $22,457 $1,155,469 19.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Calls for Service Emergency (9-1-1) Telephone Calls Received Non -Emergency Telephone Calls Received Telephone Calls Dialed by Communications Total Phone Calls Processed Output/Workload Offenses Processed Adult Arrests Processed Juvenile Arrest Processed Non -Criminal Incidents Processed Accidents Processed Supplements Processed Total Reports Processed Efficiency Measures/Impact M&O Budget per Capita M&O Budget % to City Budget Effectiveness Measures/Outcomes Actual 03-04 103,524 25,944 86,357 34,973 147,274 4,166 4,086 236 6,127 894 3,899 19,408 $21.39 4.74% * Moved Police Lieutenant from Patrol to Service/added 2 Dispatchers Estimated 04-05 105,000 27,000 87,000 36,000 150,000 4,000 3,900 335 6,500 900 5,000 20,635 $23.13 4.89% ACCOUNT #: 101-3048-521 2005-06 BUDGET $1,246,511 $140,726 $0 $24,058 $1,411,295 20* 3.0 Budget 05-06 110,000 28,000 88,000 37,000 153,000 4,000 3,900 335 6,500 900 5,000 20,635 $27.81 5.93% 115 Department: Police Location and Hours of Operation: Division/Activity: Detention 1102 West Euless Blvd. Euless, TX 76040 Contact: Joe Kraft, Ext. 3144 or Harland Westmoreland, Ext. 1540; Monday -Friday, 8:00 am — 5:00 pm Mission / Programs / Services: Account #: 101-3049-521 To provide safe, secure, and sanitary environment for all individuals held in our Detention Facility in an effective and efficient manner while ensuring that their constitutional rights are not infringed. To receive, process, maintain, and dispose of property taken into custody by the Department in an efficient and effective manner and in compliance with applicable laws. FY2005 Highlights & Accomplishments: ■ Expanded a very successful part-time PSO program • Contined association with the Immigration and Naturalization Serivce • Implemented the CRIMES Property Management Module FY2006 Goals & Objectives: • Ensure that each detainee is held in a safe, secure, and sanitary environment ■ Ensure that property is processed efficiently, effectively, and in accordance with the legal requirements • Provide additional training to each PSO • Continue our relationship with the Immigration and Naturalization Service Major Budgetary Issues & Operational Trends: • Continued support for the staffing of the Detention Facility and the training and equipping of that staff. • Continue to pursue the use of high tech equipment which improves the efficiency of our operation. 116 DEPARTMENT: Police EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time Input/Demand # of Public Service Officers I.N.S. Prisoners Processed I.N.S. Prisoners Man -Days City Prisoners Processed City Prisoners Man -days Total Prisoners Processed Total Prisoners Man -Days Output/Workload Total Beds Efficiency Measures/Impact 2003-04 ACTUAL $753,656 $87,248 $0 $1,120 $842,024 16 0 DIVISION/ACTIVITY: Detention 2004-05 BUDGET $871,872 $83,392 $0 $2,896 $958,160 17 0 2004-05 ESTIMATED $871,872 $83,392 $0 $2,896 $958,160 17 0 PERFORMANCE MEASURES/SERVICE LEVELS: M&O Budget per Capita M&O Budget % to City Budget # of prisoners processed per PSO Effectiveness Measures/Outcomes Average # of days served per I.N.S prisoner Average # of days served per City prisoner Average # of days served Actual 03-04 15 3,024 7,167 4,122 8,583 7,146 15,750 46 $16.93 3.75% 476.40 2.37 2.08 2.20 Estimated 04-05 15 2,000 4,200 4,600 9,700 6,500 15,000 46 $19.18 4.06% 433.33 2.10 2.11 2.31 ACCOUNT #: 101-3049-521 2005-06 BUDGET $911,071 $83,392 $0 $1,662 $996,125 17 0 Budget 05-06 15 3,000 6,500 4,800 10,000 7,800 15,500 46 $19.63 4.19% 520.00 2.17 2.08 1.99 117 Department: Police Location and Hours of Operation: 1102 Euless Blvd 24 Hours a day, 365 days a year Mission Statement/Purpose: Division/Activity: Emergency Management Account #: 101-4024-522 To identify, prepare for, respond to and recover from any manmade or naturally occurring disaster that may strike the City of Euless. To mitigate the effects of disasters that may impact the citizens of Euless so as to continue with or improve their quality of life. Programs or Services: To maintain the City's operational readiness to respond to, and recover from, any manmade or natural disasters as they may occur. Specifically to maintain the City of Euless Emergency Operation Plan to meet the needs of the city, state and federal agencies. To seek out, through the mitigation process, any potential hazards in order to either eliminate the hazard or better prepare for the likelihood of its occurrence. To maintain a constant state of community wide readiness to respond to any manmade or naturally occurring disasters. Training regularly and conducting disaster exercises to improve our response skills and identify any areas of improvement within our emergency operation plan. To serve as the liaison between state and federal agencies during times of emergency. To provide public education and information regarding the City of Euless Emergency Operation Plan. FY2005 Highlights & Accomplishments: ■ Emergency Management Office switched from Fire Department to Police Department ■ Began Holding quarterly training FY2006 Goals & Objectives: ■ Continue City Wide training and education Major Budgetary Issues & Operational Trends: Demands of Local, State, and Federal Governments requiring more and more time making this a full time responsibility rather that handled as part-time function. 118 DEPARTMENT: Police EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $1,947 $6,418 $0 $0 $8,365 DIVISION/ACTIVITY: ACCOUNT #: Emergency Management 101-4024-522 2004-05 1 2004-05 I 2005-06 BUDGET ESTIMATED I BUDGET $0 $0 $0 $13,052 $13,052 $13,750 $0 $0 $0 so $0 $0 $13,052 $13,052 $13,750 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 State Compliance w/Disaster Plan Review 13 13 13 Emergency Warning System Tests 12 12 12 Output/Workload Emergency Management Plan Quarterly Siren System Tests Efficiency Measures✓lmpact M&O Budget per Capita M&O Budget % of City budget Effectiveness Measures/Outcomes 26 26 26 4 4 12 $0.17 $0.26 $0.27 0.04% 0.06% 0.06% 119 FRE DEPARTMENT C EMS/Suppression - Emergency Care/Transportation Fire Rescue/Hazmat Response Prevention Education - Disaster Response (I Gen. Fund 0 Fire Services Fire Chief Lee Koontz I Administration Fire Marshal Annual Inspections Investigations Issue Permits and CO's Building Plan Reviews CPR Training 120 ICJ Suppresion ❑ Admin. ❑ Fire Marshal Department: Fire Location and Hours of Operation: Division/Activity: Fire Marshal Account #: 101-4023-522 201 North Ector Drive, Building D. Normal business hours of operation are from 8:00 AM to 5:00 PM. Members of this Division are subject to recall and frequently work hours outside of the normal business hours of operations in order to conduct fire investigations, special inspections and to perform public education duties. Mission / Programs / Services: The mission of the Euless Fire Marshal's Office is to maintain fire prevention, fire inspection, fire investigation and fire education programs. These programs are designed to protect and enhance the quality of life in Euless through a comprehensive program of services directed towards the preservation of life and property from the threat of fire or explosions, or related hazards by advocating, promoting and providing leadership in the prevention or mitigation of fires, explosions, fire related criminal activity or other conditions hazardous to life or property. The goal of the Fire Marshal's office is to protect the citizens of our community, protect our infrastructure, and protect our employees by reducing the threat of potential fires and safety hazards in the community. The Division maintains a comprehensive fire inspection and permit program designed to identify and abate fire hazards that would place any member of the community at risk of loss. The Division determines cause and origin of fires or explosions and conducts the latent investigation when criminal activity has been detected or suspected. The Fire Marshal's office investigates fires that are the result of criminal activity and develops the case from incident to prosecution. Investigators assigned to this Division also participate with other member cities to provide an arson task force within Tarrant County. The Division also develops and provides the community with educational and training opportunities through a broad spectrum of fire safety education materials and programs. FY2005 Highlights & Accomplishments: • The 2003 International Codes were adopted. This will allow the City to stay on the cutting edge of technological issues in construction and related issues. • The Policy Statement documents are a thing of the past. They have been reviewed, codified where needed and converted to a user friendly Information Line format. • An ISO review was conducted of individual occupancies within the City. This audit involved the staff of the Fire Marshals Office and the ISO field services representative. This months long project resulted in numerous businesses in the community receiving the fire insurance credits they were entitled to. FY2006 Goals & Objectives: • Improve interaction between the Firehouse Occupancy Database and field operations. • Increase interaction within the apartment community to reduce the risk of fire within that segment of our population. • Jointly develop a Standards of Cover document for the Euless Fire Department. Major Budgetary Issues & Operational Trends: Maintaining adequate funds for required training continues to be a challenge. The Fire Marshal's Office functions are very technical in nature and require specialized training to allow employees to stay abreast of current technology. The S.A.F.E.T.Y. Troop is expected to continue to be a major force in our public education program this budget year due to staffing levels in the Fire Marshals Office. The FMO will continue to work towards adequate program delivery within the parameters of a budget with little or no increase requested. The current opening in the Public Education position is a significant impact on existing and planned service delivery and a decision on staffing that opening will be a major influence in our planning for FY06. 121 DEPARTMENT: Fire EXPENDITURES Personnel Operations Capital Transfers TOTAL DIVISION/ACTIVITY: Fire Marshals Office 2003-04 1 2004-05 ACTUAL BUDGET $303,551 $257,696 17698 $32,030 $0 $0 $8,094 $17,897 $329,343 $307,623 2004-05 ESTIMATED $257,996 $31,182 $0 $17,897 $307,075 ACCOUNT #: 101-4023-522 2005-06 BUDGET $267,639 $31,740 $0 $7,345 $306,724 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 0.0 0.0 0.0 0.0 Input/Demand # of Fire Inspectors PERFORMANCE MEASURES/SERVICE LEVELS Actual 03-04 2 Estimated 04-05 Budget 05-06 2 2 Output/Workload # of Inspections 1,402 1,458 1,250 # of Permits 355 332 325 # of Citations/Warnings 47 51 50 # DRC/Construction Meetings 61 50 60 # Plans Received 198 158 200 # of Investigations 36 62 25 # of Offenses Filed 4 3 4 # of Classes/Programs 108 43 60 Public Relations Projects 33 10 12 Special Projects 13 9 5 Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget 6.62 1.47% 6.15 1.30% 6.04 1.29% Effectiveness Measures/Outcomes # of investigations per inspector 18 31 13 # of inspections per inspector 701 729 625 # of people in classes 7,821 6,024 6,500 of population reached 16.00% 20.00% 13.00% 122 Department: Fire Location and Hours of Operation: 201 North Ector Drive, Building D Hours 8:00 AM to 5:00 PM Mission / Programs / Services Division/Activity: Administration Account #: 101-4040-522 To effectively and efficiently fulfill the obligation of delivering, at the highest level of competency possible, fire suppression, rescue, emergency medical care, fire prevention/inspection, fire safety education, fire investigation and any other service we are equipped, trained or capable of providing to the citizens and visitors of Euless, Texas. This division is responsible for personnel management, budget, payroll, research and development, records management and public information. Our goal is to provide the services requested by our stakeholders at the highest level of customer satisfaction possible. FY2005 Highlights & Accomplishments: ■ Received additional ODP/TEEX Grant funds Received Federal funding for regional response vehicles in cooperation with Northeast Tarrant County fire departments FY2006 Goals & Objectives: • Continue to deal with Homeland Security issues • Continue to pursue regional dispatch facility • Work to enhance our fire records management capability by interfacing CAD Major Budgetary Issues & Operational Trends: ■ Continue to seek opportunities for regional response to provide same level of service. 123 DEPARTMENT: Fire EXPENDITURES I 2003-04 ACTUAL Personnel $311,457 Operations $15,124 Capital $0 Transfers $1,150 TOTAL $327,731 DIVISION/ACTIVITY: ACCOUNT #: Administration 101-4040-522 2004-05 2004-05 I 2005-06 BUDGET I ESTIMATED I BUDGET $336,611 $336,611 $344,314 $25,606 $24,697 $24,697 $0 $0 $0 $1,150 $1,150 $2,004 $363,367 $362,458 $371,015 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 # Civilian Personnel 2 2 2 # Sworn Fire Personnel 59 61 61 Output/Workload # Incident Reports Processed 4,800 4,900 4,000 Avg. Ambulance Response Time 4:06 4:17 4:00 # Requisitions Processed 1,000 1,100 1,200 Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City budget # Sworn Personnel per 1000 population $6.59 1.46% 1.19 $7.26 1.53% 1.22 $7.31 1.56% 1.20 Effectiveness Measures/Outcomes Insurance Service Organization Rating 3 3 3 124 Department: Division/Activity: Account #: Fire EMS/Suppression 101-4041-522 Location and Hours of Operation: 201 North Ector Drive, Building D (817) 685-1600 Monday - Friday 8:00 AM to 5:00 PM, after hours as needed Mission / Programs / Services: To effectively deliver all hazards emergency mitigation and emergency medical service to those who call within our response area. These services are provided from three strategically located stations in the city for optimum response. Services are targeted to conserve life and alleviate suffering. This may range from public education aimed at first aid training, pre -arrival medical instructions from an emergency medical dispatcher, initial care from a first responding engine company all the way up to, and including, advanced life support care into the hospital setting. FY2005 Highlights & Accomplishments: • Diesel extraction system was completed for station one and two for healthier environments inside the station • Implemented mandatory daily fitness activities for shift personnel • ISO Fire protection rating was reviewed and revised for some local businesses • Participated in a county wide terrorism drill at Texas Motor Speedway • Passed Texas Commission on Fire Protection field inspection without exceptions FY2006 Goals & Objectives: • Evaluate total call reflex time using fractal measures for fire and EMS • Develop replacement programs for major equipment and gear • Implement in-house Quality Assurance program for EMS • Develop an area -wide move up/fill in plan for Northeast Tarrant County • Start providing Mass Casualty Incident response for North East Fire Department Association (NEFDA) • Move Station Three operations to new facility Major Budgetary Issues & Operational Trends: • Grant funding utilized over the previous two years has ceased • Information technology will play an increasingly greater role in the day to day business 125 DEPARTMENT: Fire EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $4,125,145 $165,646 $5,335 $126,268 $4, 422, 394 DIVISION/ACTIVITY: EMS/Suppression 2004-05 BUDGET $4, 336, 885 $197,320 $4,250 $130, 624 $4, 669, 079 2004-05 ESTIMATED $4, 449, 751 $189,367 $4,250 $130,624 $4, 773, 992 53,0 56** 56** 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Total Alarms EMS Calls in City of Euless Structure Fires Vehicle Fires Mutual Aid Received Fire Property Damage Output/Workload Mutual Aid Given EMS Mutual Aid Received EMS Mutual Aid Given Suppression Efficiency Measures/Impact M & 0 Budget Per Capita M&O Budget % of City budget Avg. Ambulance Response Time in Euless Avg. Mutual Aid Given Response Time Avg. Mutual Aid Received Response Time Effectiveness Measures/Outcomes Fire Related Civilian Injuries Fire Related Personnel Injuries % Property Damage/Total Property Values Actual 03-04 4,699 1,854 55 30 61 2,170, 060 48 55 80 $88.89 19.71% 4:06 min 6:11 min 7:10 min 8 5 0.104% * Lower call volume due to call numbering reconfiguration ** added 3 Firefighter/paramedics in FY 05 *** added 3 Firefighter/paramedics in FY 06 Estimated 04-05 3949* 2,202 85 30 47 753,335 36 53 113 $95.58 20.21% 4:17 min 7:03 min 7:22 min 5 1 0.035% ACCOUNT #: 101-4041-522 2005-06 BUDGET $4, 737, 530 $202,350 $4,250 $128,490 $5,072,620 59*** 0.0 Budget 05-06 4000* 2,400 80 47 90 1,000,000 61 70 187 $99,95 21.33% 4:15 min 7:00 min 7:00 min 6 2 0.044% 126 DEVELOPMENT Planning — Land development — Planning & Zoning ® Gen. Fund ❑ Development Director Mike Collins Inspection Services Environmental Health — Code enforcement — Food handlers permits — Building perrnits 55.6% 3.7% — Health inspections & permits 32.1% 12.3% 127 13 Planning ❑ Inspections © Health Department: Development Location and Hours of Operation: 201 North Ector, Building C Monday through Friday, 8:00 AM to 5:00 PM Division/Activity: Planning Account #: 101-6032-540 Mission / Programs / Services: To assist the City Council and Planning and Zoning Commission in the preparation of long and short range plans; to help guide the City's future development; and to assist in the planning, preparation, maintenance, coordination and enforcement of land development control ordinances, policies and plans. ■ Coordinate the activities of and prepare agendas, packets and minutes for the Development Review Committee, Planning & Zoning Commission, Board of Adjustments, Capital Improvements Advisory Committee, and City Council. ■ Assist developers and citizens in making application for rezoning, platting, site plan approval, specific use permits, and other land use related applications and coordinate the Development Review Committee's review, evaluation, and reporting on these applications to the appropriate Board or Commission. ■ Coordinate the review, update and maintenance of the City's Master Plan, Official Zoning Map, Unified Development Code, Impact Fees and other land use related plans, ordinances, and policies. FY2005 Highlights & Accomplishments: ■ Facilitated fifty (50) residential or commercial cases through DRC, P&Z, City Council approval process. ■ Amendment and revision of sign ordinance. ■ Completed contract administration and construction oversight of Main Street streetscape. ■ Completed Main Street monument sign program. ■ Completed evaluation and revisions to Article VI Signs and Street Graphics Regulations. ■ Completed evaluation and revisions to Article II Sec. 84-27. Variance, exceptions and appeals to zoning. ■ Completed technical/administrative revisions to U.D.C. FY2006 Goals & Objectives: ■ Evaluation and revisions to Article VII Landscaping and Article V Off -Street Parking, Loading and Driveway Standards of the U.D.C. ■ Effectively administer development process associated with large scale commercial/residential developments. • Complete further enhancements on website for planning and development, which includes all forms and information. Major Budgetary Issues and Operational Trends: ■ Residential construction activity should begin to decline below FY03-04 levels with current platted lot build out in FY06. ■ Commercial infill should continue on smaller tracts. ■ Planning and possible construction on three (3) large scale commercial/residential developments. 128 DEPARTMENT: Development & Planning EXPENDITURES Personnel Operations Capital Transfers TOTAL DIVISION/ACTIVITY: ACCOUNT #: Planning 101-6032-540 2003-04 2004-05 2004-05 2005-06 ACTUAL I BUDGET I ESTIMATED I BUDGET $233,980 $244,924 $244,924 $256,882 $18,863 $32,579 $32,579 $32,487 $0 $0 $0 $0 $0 $0 $0 $0 $252,843 $277,503 $277,503 $289,369 PERSONNEL: Full Time 3.0 3.0 3.0 3.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Zoning Change Applications 8 6 5 Planned Developments 6 3 3 Site Plan Applications 15 12 10 Preliminary Plat Applications 6 6 6 Final Plat Applications 10 8 8 Replat Applications 6 3 3 Specific Use Permit Applications 10 8 8 Variance Requests 2 2 2 Special City Council/P&Z requests 2 2 2 Output/Workload Pre -Development Conferences 250 200 200 Planning & Zoning Commission Items 50 50 50 Council Related Items 35 30 30 Ordinance Review and Revisions 2 3 4 Special Reports and Studies 3 2 3 Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget $5.08 $5.56 $5.70 1.13% 1.17% 1.22% Effectiveness Measures/Outcomes APA Midwest Section Award 1 1 CC & P&Z concurrence w/DRC 1 1 TX APA Excellence in Planning Award 1 1 129 Department: Development Location and Hours of Operation: 201 North Ector, Building C Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: Division/Activity: Inspection Services Account #: 101-6034-540 To evaluate, recommend and enforce minimum standards to safeguard life or limb, health, property and public welfare by regulating and controlling the design, construction, quality of materials used and occupancy, location and maintenance of all buildings and structures within the City of Euless and certain equipment specifically regulated. Other areas include air pollution, hazardous wastes, illegal dumping, high grass and weeds, and general environmental complaints. To regulate the initial construction, subsequent remodeling, and occupancy of all buildings and structures within the City of Euless. To maintain residential buildings in a safe and aesthetically pleasing manner and to provide a complaint program to the public which will effectively and promptly eliminate code violations. FY2005 Highlights & Accomplishments: • Adopted new sign ordinance, which consist of new requirements for facade signs, special event signs and banners. • Participated in COG's best practice for code enforcement procedures and policies created workbook. • Developed new minimum job qualifications and step program corresponding with ICC certificate requirements. • Created new policies and procedures workbook which adopted best practices from COG participating cities. • Successfully administered the building inspection program which consisted of 17 subdivisions which represented 385 lots. FY2006 Goals & Objectives: • Color organize department literature: (Blue forms for all health services, tan forms and literature for all code services, white forms and literature for all building.) • Completed the creation of Spanish language forms. • Complete further enhancements on website for building, code and health services, which includes all forms and information. • Facilitate and coordinate neighborhood enhancement team to complete multi -departmental inspection of neighborhoods. Major Budgetary Issues and Operational Trends: • Construction (residential and commercial) w/no new residential subdivisions being platted, all lots should be taken down in FY2006. • Continue training and certification requirements related to 2003 I codes and state license's increase and CE for certifications. • Prepare for plan review of potential large acreage development and administer building inspection program for same. 130 DEPARTMENT: DIVISION/ACTIVITY: Development & Planning Inspection Services EXPENDITURES I 2003-04 I 2004-05 ACTUAL BUDGET Personnel $454,482 $419,689 Operations $24,478 $47,664 Capital $0 $0 Transfers $6,623 $6,623 TOTAL $485,583 $473,976 ACCOUNT #: 101-6034-540 2004-05 I 2005-06 ESTIMATED I BUDGET $419,689 $445,566 $47,664 $48,777 $0 $0 $6,623 $6,083 $473,976 $500,426 PERSONNEL: Full Time 9.0 7.0* 7.0 7.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Service Requests 1,743 2,205 2,200 Output/Workload Residential - New/Attached 518 319 315 Residential - Remodel 99 93 95 Residential - Swimming Pools 36 44 40 Commercial - New 13 8 10 Multifamily - New 0 0 0 Multifamily - Swimming Pools 0 0 0 Commercial & Multifamily Remodel 35 30 25 Industrial Buildings 0 0 0 Churches 0 0 0 Misc. Permits 1,831 1,964 1,900 Certificates of Occupancy 152 243 250 Inspections 14,556 12,106 12,000 Plan Review 400 400 500 Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget $9.76 $9.49 $9.86 2.16% 2.01% 2.10% Effectiveness Measures/Outcomes Property value added from new development 106,200,989 75,000,000 * Eliminated 2 positions 131 Department: Development Location and Hours of Operation: 201 North Ector Drive, Building C Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: Division/Activity: Environmental Health Account #: 101-6065-540 To protect the public health through education, surveillance and enforcement of ordinances and codes. Areas included are: food establishments, long term care facilities, child care facilities, and swimming pools. The tracking and control of communicable diseases is also becoming a major function of this department as well as training food handlers. To conduct inspections for Euless food service establishments, swimming pools, foster homes and day care facilities to ensure clean, safe, sanitary conditions. Conduct Certificate of Occupancy inspections for food establishments and day care facilities. Provide high grass and weeds abatement program and assist inspection department. Investigate and answer various types of environmental complaints. Conduct food handler certification courses. FY2005 Highlights & Accomplishments: • Completed and implemented new policies, procedures and reporting practices for inspection and food handler card program. ■ Developed and implemented new inspection pool program and created inspection districts in which inspections are to be performed, utilizing new state requirements. FY2006 Goals & Objectives: • Perform responsibilities in a consistent, reliable, efficient, and effective manner. • Complete entire inventory of forms and information sheets for public and restaurants. Color coded program. ■ Update state requirements for pools for public use. • Continue education program and complete inspection to determine compliance. Major Budgetary Issues and Operational Trends: • Maintain continued levels of training and certifications of staff necessary to protect and safeguard public from food borne illness, and pool safety program. 132 DEPARTMENT: DIVISION/ACTIVITY: Development & Planning Environmental Health EXPENDITURES I 2003-04 ACTUAL Personnel $101,923 Operations $6,898 Capital $0 Transfers $4,230 TOTAL $113,051 2004-05 2004-05 BUDGET I ESTIMATED $92,810 $92,810 $9,053 $9,053 $0 $0 $4,230 $4,230 $106,093 $106,093 ACCOUNT #: 101-6065-540 2005-06 BUDGET $97,664 $8,811 $0 $4,142 $110,617 PERSONNEL: Full Time 3.0* 2.0* 2.0 2.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Output/Workload Food Service Permits 390 175 175 Retail Food Permits 185 85 85 Day Care Inspections 50 30 30 Swimming Pool Inspections 565 234 234 Nursing Homes 6 2 1 Food Service Establishment 240 250 250 Efficiency Measures/lmpact M&O Budget per Capita M&O Budget % of City Budget $2.27 $2.12 $2.18 0.50% 0:45% 0.47% Effectiveness Measures/Outcomes Food Permits per Inspector 195 175 175 Swimming Pool Inspections per Insp. 283 234 234 # of Food Establishments per 1000 pop. 4.82 5.01 4.93 * Eliminated 1 position 133 PARKS & COMMUNITY SERVICES (PACs) Director Ray McDonald* Administration / ) Swimming Pools J Leisure Services ` Parks — Maintenance of pools Operation of three neighborhood pools — Swimming classes _ Recreational activities adult and children — Athletic programming Gen. Fund ❑ PACS Youth, pre-school and senior programs >C Projects and special events — Maintenance of city parks — Arbor Daze Develop & improve — Texas Star concert series city parks Beautification and — Summer musical - historical preservation 4.0% 4.6% Admin 0 Pools ® Leisure Srvcs. 0 Special Events ❑ Parks `Community Services also manages other funds which include: Softball World at Texas Star; the Parks at Texas Star, Arbor Daze and Recreation Classes. 134 Department: Division/Activity: Account #: Parks & Community Services Leisure Services 101-7051-550 Location and Hours of Operation: Midway Recreation Center - 300 W. Midway, 6 a.m. to 10 p.m. Monday through Thursday; 6 a.m. to 8 p.m. Friday; 8 a.m. to 6 p.m. Saturday; 1 p.m. to 6 p.m. Sunday, Simmons Senior Center, 508 Simmons, 7 a.m. to 3 p.m. Monday through Thursday and Ruth Millican Center, 201 Cullum Drive, open during scheduled classes and activities. Mission / Programs / Services: To provide and promote recreation and leisure opportunities which enhance the quality of life of the community. To provide a year-round comprehensive and safe leisure program for all Euless citizens, including many different interest areas for all ages. To promote a professional staff and be aware of changing trends in the field. Promote programs of various interests to include classes from preschool age to senior citizens in active to passive programs. FY2005 Highlights & Accomplishments: ■ Staff has participated in disaster planning training / shelter and mass care from the American Red Cross. ■ Staff continues to complete monthly inspections of all facilities for safety, cleanliness, and overall appearance. ■ Restructured child development program to provide more active -based classes and activities. ■ Improved the level of standards required by a contract instructor in order to be offered a contract. ■ Designed and installed banners on Main Street. FY2006 Goals & Objectives: ■ Continue to provide a variety of programs that enhance quality of life and reflect our City's core beliefs. ■ Continue to evaluate current and future programs and events to ensure the needs of the community are being met while meeting budget. ■ Continue to encourage staff development and offer training opportunities for growth. ■ To begin programming for Outdoor Education with the development of The Preserve at McCormick Park. ■ To promote the usage of the new trail system from Bob Eden Park to McCormick Park. ■ To implement a community -wide wellness program. Major Budgetary Issues and Operational Trends: ■ Ability to staff facilities properly due to the increase in memberships. ■ The need to upgrade aging buildings and facilities. ■ The need for additional facilities to offer programs and activities as well as for public meeting space for sport associations, citizens and other civic organizations to hold functions. ■ Vandalism that is occurring in our parks and facilities is costing a tremendous amount of staff time as well as replacement costs for damaged items. 135 DEPARTMENT: DIVISION/ACTIVITY: Community Services Leisure Services EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $457,247 $35,854 $0 $10,869 $503,970 2004-05 2004-05 BUDGET I ESTIMATED $490,452 $490,452 $37,906 $37,906 $0 $0 $12,761 $12,761 $541,119 $541,119 ACCOUNT #: 101-7051-550 2005-06 BUDGET $515,071 $39,376 $0 $11,982 $566,429 PERSONNEL: Full Time 7.0 8.0 8.0 8.0 Part Time 6.0 6.0 6.0 6.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 # Memberships Sold 4,123 4,231 4,500 Output/Workload # Racquetball players 3,903 3,972 4,000 # Track users 12,794 14,696 15,000 # Fitness Center users 44,201 44,090 44,500 Summer Track Program 99 100 100 Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget $10.13 2.25% $10.83 $11.16 2.29% 2.38% Effectiveness Measures/Outcomes Midway Recreation Center Attendance 112,628 115,000 115,000 Ruth Millican Center Attendance 15,115 11,235 15,000 Simmons Center Attendance 14,314 14,500 14,500 Gymnasium Attendance 44,201 43,825 45,000 Youth Classes Attendance 15,903 15,880 15,000 Adult Classes Attendance 8,619 8,695 8,700 136 Department: Division/Activity: Account #: Parks & Community Services Parks 101-7052-550 Location and Hours of Operation: 1997-C S. Pipeline - Monday through Friday, 7:00 AM to 3:30 PM, With some Saturday and Sunday work to clean parks athletic fields preparation, and flexible (earlier) hours during hot weather. Mission / Programs / Services: To provide a safe and eye -pleasing arena for the citizens of Euless in the most cost efficient manner possible. To satisfy citizen demands for parks and park amenities, thus creating a more wholesome life-style. To provide opportunities for all citizens in the Euless Parks as needed. To provide a comprehensive parks system through the use of an updated Parks Master Plan. To identify all cost saving measures as feasible. To continue to beautify the community. Upkeep, development, and safety of all improvements, including 37 athletic fields, 7 pavilions, 2 gazebos, 1 splash pad, 3 pools, 8 jogging trails, 3 rose gardens, 160 picnic areas, 12 playgrounds, 1 amphitheater, 6 tennis, 4 ponds, 4 aerators, 3 fishing piers, 4 volleyball courts, 2 outdoor basketball courts, 2 green houses, 1 in -ground tree farm, 1 potted tree farm, 1 herb garden and parking areas for a total of almost 379 acres. The department serves 23 sports season and annually provides leisure opportunities for tens of thousands of users in a safe and beautiful environment. The department also maintains 39 irrigation systems consisting of 10,158 heads as well as 87,107 square feet of flower beds at 36 different sites. Additionally, tree care in all city parks, facilities, right-of-ways, traffic signs, and lights is provided by the Parks Department. FY2005 Highlights & Accomplishments: ■ Irrigation installation at West Park, Trailwood Park, Fire Station No. 1 and No. 3 completed. • Completion of Phase III and South Euless Splash Pad. • Liasion for Preserve at McCormick Park. • Wood light pole replacement program completed. ■ Completion of landscaping on Texas D.O.T. Hike/Bike Trail. • Professional Mowing contract administration with over $14K savings as compared to budget projections. FY2006 Goals & Objectives: ■ To complete Parks Dept. portion on Parks At Texas Star Phase III(planting, grassing, growing in),relocation of volleyball courts and relocation of exercise stations • To complete Parks Dept. portion on Preserve at McCormick Park. ■ To complete Parks Dept. portion on the Splash Pad at South Euless. • Continue to improve the condition, beautification of Parks, facilities, upkeep, Park amenities and irrigation projects according to the "Building Blocks of Future" plans with a central irrigation system upgrade. Major Budgetary Issues & Operational Trends: Increased acreage and new facilities are now a strain on the current baseline operating budget to include both labor and expenses. Continued review and management of existing expenses are required to ensure coverage and maintenance is consistent with citizen expectations. Grounds maintenance, to include athletic field maintenance with the addition of six more fields, and irrigation maintenance specifically is becoming a burden on the baseline operating budget as existing systems are becoming old. Additionally, new irrigation areas require expenditures from an already restricted operating budget. 137 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Parks & Community Services Parks 101-7052-550 EXPENDITURES I 2003-04 ACTUAL I B2004-05 UDGET I 2004-05 ESTIMATED B2005-06 UDGET Personnel $844,885 $897,604 $897,604 $944,416 Operations $269,038 $276,080 $276,080 $275,080 Capital $0 $0 $0 $0 Transfers $48,794 $50,184 $50,184 $48,726 TOTAL $1,162,717 $1,223,868 $1,223,868 $1,268,222 PERSONNEL: Full Time 17.50 16.50 16.50 16.50 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 # of Sports Seasons 14 23 23 Athletic Fields 31 37 37 Pavilions 5 7 7 Gazebos 2 2 2 Splash Pad 1 1 Pools 3 3 3 Jogging Trails 6 8 8 Rose Gardens 3 3 3 Picnic Areas 120 160 160 Playgrounds 11 12 12 Amphitheater 1 1 1 Tennis Court 7 6 6 Ponds 2 4 4 Fishing Piers 2 3 3 Volleyball Courts 4 4 4 Outdoor Basketball Courts 2 2 2 Greenhouse 2 2 2 Developed Acres 351 379 379 Output/Workload Special Projects Hours 2,901 2,101 3,000 Safety Inspection Hours 518 423 550 Equipment/Fixture Maintenance Hours 1,188 1,732 1,250 Clerical Dispatch Hours 3,299 3,473 3,300 Contractor Inspections 203 133 220 Horticulture Hours 5,631 4,354 1,500 City Assistance & Other 188 160 200 Water Truck Hours 473 586 420 Ballfield Maintenance Hours 2,733 3,179 3,000 Irrigation /WateringHours 1,741 1,398 1,775 Training Hours 348 199 375 Green House Hours 2,192 1,718 1,400 Parks Betterment 1,277 2,142 1,325 Grounds Maintenance 8,141 6,496 6,500 Trash Pickup 1,946 2,025 2,025 Pool Maintenance 251 260 275 Tree Maintenance 4,277 4,300 4,300 Efficiency Measures/Impact Acres per FTE 20.06 22.97 22.97 Cost per Acre Maintained $3,313 $3,229 $3,346.23 M&O Budget per Capita $23.37 $24.50 $24.99 Effectiveness Measures/Outcomes # Parks Acres per 1000 Citizens 7.06 7.59 7.47 138 Department: Division/Activity: Account #: Parks & Community Services Swimming Pools 101-7053-550 Location and Hours of Operation: Midway Pool @ 300 Midway Drive, Wilshire Pool @ 201 Sierra Drive and South Euless Pool at 605 South Main Open Memorial Day to Labor Day, Sundays from 2 to 6 PM; Monday through Saturday 1 to 8:00 PM Mission / Programs / Services: To provide and promote recreation and leisure opportunities that, enhance the quality of life of the community. To provide a safe, wholesome water environment for the Euless citizens. To offer programs for all ages. To provide a safe and sanitary environment for open swim during public hours. FY2005 Highlights & Accomplishments: ■ Midway Pool has a portable handicap accessible lift. The purchase of this piece of equipment is required for ADA accessibility. • A new water slide was installed at Midway Pool. • The sand has been replaced in the filters at all three pools. • Opened the Splash pad at South Euless Park. FY2006 Goals & Objectives: ■ Develop a plan for renovating current facilities and the need for future aquatic facilities. • Provide a safe and enjoyable environment at all pools. • Provide competent and well -trained lifeguards. Major Budgetary Issues & Operational Trends: • Age of existing pools and filter system. ■ Compliance with Texas Department of Health standards for public swimming pools. • Ability to hire lifeguards for our older pools with competition from the newer (more exciting pools) around the area. 139 DEPARTMENT: Community Services EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $53,757 $20, 857 $0 $0 $74,614 DIVISION/ACTIVITY: ACCOUNT #: Swimming Pools 101-7053-550 2004-05 1 2004-05 2005-06 BUDGET ESTIMATED I BUDGET $48,995 $53,683 $53,200 $31,350 $31,350 $31,350 $0 $0 $0 $0 $0 $0 $80,345 $85,033 $84,550 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 22.0 22.0 22.0 22.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Days Open 86 86 86 Swimming Pools 3 3 3 Output/Workload Guard Hours: Midway 12,500 12,500 12,500 South Euless 5,000 5,000 5,000 Wilshire 5,000 5,000 5,000 Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget $1.50 $1.70 $1.67 0.33% 0.36% 0.36% Effectiveness Measures/Outcomes Midway Attendance 6,252 8,774 8,000 South Euless Attendance 3,930 5,411 5,000 Wilshire Attendance 3,274 4,046 4,000 Pool Rentals 14 33 25 140 Department: Division/Activity: Account #: Parks & Community Services Leisure Services 101-7083-550 Location and Hours of Operation: 1314 Royal Parkway, 8 a.m. — 5 p.m. Monday through Friday Mission / Programs / Services: To provide and promote recreation and leisure opportunities that, enhance the quality of life of the community. To provide citizens with a superior recreation experience through structured projects and special events. To successfully manage special projects that, enhance the image of the City of Euless. To develop a strong community presence for the entire Parks & Community Services Department. FY2005 Highlights & Accomplishments: • Hosted 23 special events in 2005. ■ Continued to develop relationships with local organizations and businesses to help sponsor special events such as Easter Egg Hunt, Halloween Carnival, Movies in the Park and first ever Bicycle Rodeo. • Development of timelines for the production of all events. • Implemented a new Concert in the Park Series. • Coordinated a two, one -week R & R programs where city employees, boards, council and citizens greeted U.S. Troops at DFW airport who are arriving from Iraq. • Hosted the largest Valentine's Dance in Eulesss histroy with over 400 in attendance. FY2006 Goals & Objectives: ■ Continue to evaluate all special events and make sure we are providing the best opportunities for all Euless residents. ■ Increase sponsorship revenues for special events. ■ Continue to encourage staff development and offer training opportunities for growth. • Continue to identify marketing trends that will assist in advertising our events and activities thus, increasing attendance. • To continue to develop and increase the volunteer base for the successful production of special events. Major Budgetary Issues and Operational Trends: • Additional part-time staff is required to manage the popularity and success of special events. ■ Due to the increase in special events, assigning full-time staff to work special events has become burdensome. • Managing the expectations of the number and quality of the events versus the amount of additional time beyond 40 hours per week that staff spends working. 141 DEPARTMENT: DIVISION/ACTIVITY: Community Services EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time Input/Demand Special Events 2003-04 ACTUAL $71,942 $10,103 $0 $0 $82,045 Projects & Special Events 2004-05 BUDGET $80,508 $12,225 $0 $0 $92,733 2004-05 ESTIMATED $80,508 $11,675 $0 $0 $92,183 2.0 2.0 2.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Output/Workload Concert Series Christmas Parade of Lights Heritage Park Christmas Icefest at Dr. Pepper StarCenter New Years Eve Concert Easter Egg Hunt Texas Trash Off HEB Showcase Arbor Daze Festival Arbor Daze Auction Midway Recreation Movie Night Community Garage Sale Senior Holiday Luncheon Kid Fish Halloween Thing Heart Walk Summer out of School Bash Kites over Euless Bicycle Rodeo Park Grand Openings Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget Effectiveness Measures/Outcomes Average number of events per month Actual 03-04 Estimated 04-05 25 24 3 1 1 1 1 1 1 1 1 1 3 2 1 1 1 1 0 1 1 2 3 1 1 1 1 1 1 1 1 1 3 2 1 1 1 1 0 1 1 2 $1.65 $1.85 0.37% 0.39% ACCOUNT #: 101-7083-550 2005-06 BUDGET $85,401 $12,225 $0 $0 $97,626 2.0 0.0 Budget 05-06 22 3 1 1 1 0 1 1 1 0 0 3 2 1 1 1 1 1 0 1 2 $1.92 0.41 2.08 2.00 1.83 142 Department: Division/Activity: Account #: Parks & Community Services Recreation Administration 101-7084-550 Location and Hours of Operation: 1314 Royal Parkway, 8:00 AM to 5:00 PM Monday through Friday Mission / Programs / Services: To provide direction, leadership and support for the Parks Board, Trails Committee, Historical Preservation Committee, and The Parks At Texas Star Development Committee. To set departmental mission and provide direction for multi -faceted department. To develop cohesive "team". FY2005 Highlights & Accomplishments: • Expand and diversify leisure service programming opportunities and events. • Provided in-house training and development for staff. ■ Developed and implemented the "Adopt — A — Park" program. Redeveloped the outdoor concerts at the amphitheater. Implemented and improved departmental safety program to include routine facility inspections. FY2006 Goals & Objectives: Promote a healthier community with a thorough comprehensive leisure program package. • Develop training opportunities for staff. • Enhance fiscal controls. • Continue to improve departmental safety program. • Implement a community wide wellness program. Major Budgetary Issues and Operational Trends: • Continue to provide resources necessary for all staff in the performance of delivering a comprehensive leisure service package that will both meet and exceed citizens' expectations. 143 DEPARTMENT: Community Services EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $66,467 $5,169 $0 $0 $71,636 DIVISION/ACTIVITY: ACCOUNT #: Recreation Administration 101-7084-550 2004-05 2004-05 2005-06 BUDGET ESTIMATED I BUDGET $70,633 $70,633 $75,479 $10,820 $9,650 $8,650 $0 $0 $0 $0 $0 $0 $81,453 $80,283 $84,129 PERSONNEL: Full Time 1.25 1.25 1.25 1.25 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Park Board Meetings Output/Workload Efficiency Measures/Impact M&O Budget per Capita M&0 Budget % of City Budget Effectiveness Measures/Outcomes Actual 03-04 Estimated 04-05 Budget 05-06 11 $1.44 $1.61 $1.66 0.32% 0.34% 0.35% 144 95.5% PUBLIC WORKS Director Ron Young' ( Street Maintenance ) t Animal Control J ( Engineering J — Street repairs — Animal addptlons — Water distribution system — Preventive maintenance — Vaccinations — Wastewater collection system — Public works administration — Calls for animal services — Storm drainage system — Flood plain management Safe and efficient Streets 4.5% li Gen. Fund © Public Works 21.3% El Street Maint. © Animal Control 0 Engineering *The Director of Public Works also manages water production & distribution, sewage and treatment, meter reading, drainage utility, and capital improvement projects for street s, drainage, water, and wastewater. 145 Department: Public Works Location and Hours of Operation: 1100 Central Drive, Bedford, Texas 7 days a week; 24 hours a day Division/Activity: Street Maintenance Account #: 101-8033-531 Mission / Programs / Services: To maintain safe driving conditions and prolong the material life of all City streets through aggressive preventive maintenance. The City of Euless street maintenance department performs the following duties: All street repairs, repairs to sidewalks, curbs and gutters, installation and replacement of all street signs, traffic control signs and right-of-way maintenance, as well as various other tasks, including drainage maintenance. FY2005 Highlights & Accomplishments: ■ Repaired 307,553 square feet of asphalt pavement. • Crack sealed 19,428 linear feet of street. ■ Patched 1,787 potholes in pavement. • Replaced 869 linear feet of curb and gutter. • Replaced 13,103 square feet of sidewalk. • Installed/replaced 1,244 signs. • Installed 19,255 linear feet of roadway pavement markings. ■ Replaced 2,616 square feet of flat work. FY2006 Goals & Objectives: • Continue the use of private vendors to supplement City forces. ■ Stay ahead of deteriorating streets. ■ Concentrate on preventative maintenance. ■ Implement the FY06 asphalt overlay plan. ■ Implement the FY06 sidewalk plan. Major Budgetary Issues & Operational Trends: • A significant number of city streets are reaching their useful life. • The cost for petroleum based construction materials (asphalt) shows a rising trend. ■ An ongoing street maintenance program is necessary to perform crack sealing, pothole repairs, overlays, and other preventative maintenance. 146 DEPARTMENT: Public Works EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $474,683 $200,347 $0 $91,000 $766,030 DIVISION/ACTIVITY: Street Maintenance 2004-05 2004-05 BUDGET ESTIMATED $441,122 $441,122 $182,543 $182,543 $0 $0 $101,384 $101,384 $725,049 $725,049 ACCOUNT #: 101-8033-531 2005-06 BUDGET $460,409 $182,543 $0 $89,483 $732,435 PERSONNEL: Full Time 11.0 9.0* 9.0 9.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Linear Miles of Curbs & Gutters 182 182 182.0 Linear Miles of Sidewalk 1.5 1.5 1.5 Linear Lane Miles of Streets 182.0 182.0 182.0 Output/Workload Square Foot of Overlay 1,004,735 1,391,889 922,659 Linear Lane Foot Crack Sealed 172,733 45,366 60,000 Pot Holes Patched 2,457 2,231 3,500 Lane Miles Streets Swept 622 185 750 Linear Foot Curb/Gutter Replaced 2,274 2,106 2,500 Square Foot Flatwork Replaced 15,210 13,752 14,000 Square Foot Sidewalk Replaced 28,030 29,939 25,000 Miscellaneous Project Hours 1,927 2,300 2,000 Signs Made, Repaired, Replaced 1,833 2,283 2,500 Linear Lane Feet of Street Markings 28,945 45,941 50,000 Linear Feet of Channel Maintenance 30,460 14,669 20,000 Linear Feet of Storm Sewer Maint. 105,648 95,040 100,000 Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget Effectiveness Measures/Outcomes * Moved 2 positions to Drainage $15.40 3.41 $14.52 $14.43 3.07% 3.08% 147 Department: Public Works Location and Hours of Operation: 1517 Westpark Way 7 days a week; 24 hours a day Division/Activity: Animal Control Account #: 101-8064-531 Mission / Programs / Services: To provide animal control for citizens as efficiently and professionally as possible with available resources. Enforce City ordinances concerning animal control and rabies eradication. Provide protection for citizens as well as animals through public education and training in schools and organizations. FY2005 Highlights & Accomplishments: • Out sourced cremations. • We have been able to help other shelters with food. • Updated the Barking Dog Ordinance. • Added a "Pooper Scooper" Ordinance. • Initiated credit card use at the shelter. FY2006 Goals & Objectives: • Continue the best possible service to the citizens of Euless. ■ Provide continuing education for Animal Control officers. ■ Continue humane treatment and care for animals in the shelter. • Encourage adoption from the shelter. Major Budgetary Issues & Operational Trends: • Existing staff is just barely able to handle the service demands. Additional staff will be needed to meet needs as our population increases. • A larger and updated shelter will be needed in the near future. ■ Citations are down due to implementation of the spay and neuter program. 148 DEPARTMENT: Public Works EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $198,211 $25,261 $0 $0 $223,472 DIVISION/ACTIVITY: ACCOUNT #: Animal Control 101-8064-531 2004-05 I 2004-05 2005-06 BUDGET ESTIMATED I BUDGET $199,655 $199,655 $211,131 $23,007 $23,007 $27,507 $0 $0 $0 $0 $0 $0 $222,662 $222,662 $238,638 PERSONNEL: Full Time 3.0 3.0 3.0 3.0 Part Time 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Calls for Service 2,350 2,483 2,500 Average # Animals in Shelter 30 46 50 Output/Workload Animals Picked Up 700 836 800 Animals Returned to Owners 72 63 80 Animals Released to SPCA 0 0 0 Citations Issued 36 23 25 Dead Animals Removed 303 319 300 Adoptions 217 222 200 Euthanized 243 299 250 Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget $4.49 $4.46 $4.70 1.00% 0.94% 1.00% Effectiveness Measures/Outcomes Animal Bites 47 51 60 149 Department: Public Works Division/Activity: City Engineer Location and Hours of Operation: North Ector Drive, Euless, TX 76039, 201 Building C 8:00 A.M. to 5:00 P.M., Monday through Friday Account #: 101-8066-531 Mission / Programs / Services: The Engineering Department has the responsibility for design and construction of a safe water distribution system, an environmentally safe wastewater collection system, an adequate storm drainage system including floodplain management, and a safe and efficient street and thoroughfare network. This includes proper functioning of all traffic signals, installation of street lights throughout the City, and proper street signs. This department inspects all public works construction within the City and reviews all development plans. • Review all development plans for regulation compliance, engineering design, and safety and health concerns. • Review all engineering studies and plans for accuracy and compliance. • Inspect all public works construction within the City for quality, correctness and safety. • Establish public works guidelines for water and wastewater construction, street design and construction, drainage design and construction, and traffic safety. ■ Establish and enforce storm water pollution control guideline. • Acquisition and verification of legal documents, properties, right-of-way and easements. • Acquisition and implementation of federal grants for construction of major street, utility and drainage projects. FY2005 Highlights & Accomplishments: • Reviewed 15 sets of engineering plans, 22 site plans, 16 zoning cases, 35 plats, 2 ZBA cases, 400 public service requests, 65 street use permits, 190 street light requests, 35 floodplain related inquiries, 26,000 If. of sanitary sewer installed/inspected, 20.000 If. of water main installed inspected, and 78.000 sq. of pavement inspected/constructed. • Completed the construction of the S. Pipeline Road Bridge over Hurricane Creek. ■ Completed the roadway illumination project on North Main from Harwood to Mid -Cities and Industrial Boulevard at S.H. 183 and Mid -Cities Boulevard. ■ Completed the city-wide roadway illumination survey and inventory project. • Initiated and completed the design and construction of the Main & Ash signal improvements. • Initiated and completed the in-house design and construction of Ross Avenue. ■ Completed the design of the Pipeline Road project. • Initiated and completed the design of Raider Drive. • Completed the design of the Glade Road project. • Completed the construction of the CDBG Sanitary Sewer project in the Park Crestmoor Addition. • Completed the construction of the FY2003 and FY2005 Sanitary Sewer projects. ■ Completed the design of the FY2004 Sanitary Sewer project. • Initiated and completed the design of the FY2004 and FY2005 water line projects. ■ Completed the Drainage Problem Study. • Initiated the design of the Fuller Branch Drainage Improvement project. FY2006 Goals & Objectives: • Complete the construction of the FY2004 and FY2005 water line projects. • Complete the construction of the FY2005 CDBG water line project. ■ Complete the construction of the Pipeline Road water line project. • Initiate the design of the FY2006 Water Line project. • Complete the construction of the FY2005 CDBG Sanitary Sewer project. • Complete the construction of the FY2004 Sanitary Sewer project. • Initiate the design of the FY2006 Sanitary Sewer project. • Complete the design and initiate construction of the Fuller Branch Drainage project. • Complete the street illumination projects on South Main and Harwood Road. • Initiate the construction on the West Pipeline Road project. • Initiate the construction on the Glade Road project. Major Budgetary Issues & Operational Trends: • Construction unit bid prices show a slow inflationary trend. 150 DEPARTMENT: DIVISION/ACTIVITY: .Public Works City Engineer EXPENDITURES 2003-04 ACTUAL Personnel $120,127 Operations $591 Capital $0 Transfers $2,576 TOTAL $123,294 2004-05 I 2004-05 BUDGET I ESTIMATED $122,859 $122,859 $18,800 $18,800 $0 $0 $0 $141,659 $141,659 ACCOUNT #: 101-8066-531 2005-06 BUDGET $129,027 $18,800 $0 $0 $147,827 PERSONNEL: Full Time 1.5 1.5 1.5 1.5 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Projected 05-06 Number of Plats/Plans Reviewed for DRC 76 57 40 Number of Engineering Plans Reviewed 55 15 15 Output/Workload Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget Effectiveness Measures/Outcomes $2.48 $2.84 $2.91 0.55% 0.60% 0.62% 151 NON -DEPARTMENTAL C Non -departmental ) — Handles citywide expenditures — Retiree benefits ® Gen. Fund ❑ Non -Dept City Manager's Office Joe Hennig-City Manager Betterment Fund / T Legal Services / — Funded by citizen contributions — Attorney fees _ Community beautification and enhancement o.7% — Municipal court legal services 152 la Legal 0 Non Dept. 0 Betterment 0 Capital Department: Division/Activity: Account #: Non -Departmental General Fund 101-9060-590 Location and Hours of Operation: Not applicable Mission / Programs / Services: Management has initiated programs to define the costs in this budget that may not be specifically identifiable to any operational budget. The activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the City. Examples of costs here include: electrical, general liability insurance, audit, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one-time appropriations are accounted for in this department in order to maintain stable department budgets from year to year. FY2005 Highlights & Accomplishments: ■ Provided funding for the continuation of infrastructure maintenance which includes the street overlay and sidewalk programs. ■ Provided funding for the continuation of the computer hardware/software replacement program. ■ Provided funding for the continuation of the energy conservation program, which was implemented several years back to maximize savings through increased awareness. ■ Provided funding for a street lighting program and traffic signal replacement program which will enhance in the safety and livability of our City. FY2006 Goals & Objectives: ■ Continue to provide funding for infrastructure improvements. ■ Continue to provide funding for computer and equipment replacements in order to maximize productivity. ■ Continue to provide funding for energy conservation measures which ultimately results in better savings on the cities utilities. Major Budgetary Issues & Operational Trends: In order to recruit and retain a solid workforce, the City will continually review and revise the current employee pay plan to remain competitive in the current market. As many industries have seen in the last few years, the cost of maintaining an employee and retiree health plan has skyrocketed. Therefore, the city continues to look for ways to control costs while maintaining a good quality health plan for both the current employees and the retirees. 153 DEPARTMENT: DIVISION/AC BMW: ACCOUNT 0: Non -Departmental* General Fund 10°1-9060-590 EXPENDITURES I 2005-06 ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $164,817 $118,842 $118,842 $120,657 Operations $1,502,671 $1,746,988 $1,734,900 $1,772,559 Capital $754,543 $868,764 $712,106 $790,024 Transfers $468,921 $273,000 $273,000 $238,000 TOTAL $2,890,952 $3,007,594 $2,838,848 $2,921,240 PERSONNEL: Full Time 0.25 0.25 0.25 0.25 Part Time 0.00 0.00 0.00 0.00 General Fund Nondepartm ntal 2005-2006 Buds C t Transfers 8% Capital 27% Personnel 4% Operating 61% * Includes expenses that are not specific to any one department. 154 Department: Division/Activity: Account #: Non -Departmental Betterment Fund 101-9061-590 Location and Hours of Operation: 201 North Ector Drive Mission / Programs / Services: The purpose of this department is to provide for community oriented services and facilities supported through the monthly 50 cent contribution from Euless citizens. Funded projects are generally citizens' requests and community interest projects. The department has provided for the funding of several citizen programs and facilities, including: Lakewood Tennis Court, playground equipment, Senior citizen center remodeling, Wilshire Hike and Bike Trail, Beautification, Del Norte improvements, library books, and library remodeling. City Council maintains full discretion over all funded projects. FY2005 Highlights & Accomplishments: ■ Continued tree education through tree planting and tree distribution; distribution of trees has exceeded well over 150,000 trees since 1990. ■ Christmas Parade of Lights held in December was popular both among crowds as well as participants. FY2006 Goals & Objectives: ■ Continue Euless' long-standing tree commitment through a variety of marketing avenues. These avenues will include Hurst -Euless -Bedford schools, Arbor Daze Festival, Tree Recycling Programs, as well as the city's newest park development — The Preserve at McCormick Park. ■ Organize Christmas Parade of Lights with emphasis on community involvement. Major Budgetary Issues & Operational Trends: ■ Continue funding tree program and Christmas Parade Of Lights with voluntary citizen contributions. 155 DEPARTMENT: VB BON/AC IM IrY: ACCOUNT T #: Non -Departmental Betterment Fund 101-9061-590 EXPENDITURES 2003-04 2004-05 2004-05 2005-06 ACTUAL I BUDGET I ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $19,483 $22,000 $22,000 $22,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $19,483 $22,000 $22,000 $22,000 PERSONNEL: Full Time Part Time 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Bettertent Fund Senior Citizens Fuller House Remodel 4% Lakewood / Del Norte Prior Year Receipts 4% J I 2% 5% Miscellaneous 9% Playground Equip. 10% 1 + 1 = 2 Program 12% Lib. Bks. /Video / Asst. 9% Midway Park / Rec. Bldg. 19% Beautification 7% Signal Midway 8% Library Remodel 5% Boards / Commissions 6% The Betterment fund is supported by voluntary contributions from Euless Citizens via the water department. The contributions are used to beautify or otherwise improve the City of Euless. According to the utility billing receipts approximately of all accounts make voluntary contributions. 156 DEPAu , a uhcod u : II)IVISIONIACTIMI V: ACCOUNT 4: Non -Departmental Legal Service 101-9021-590 EXPEN DITURES I 2003-04 ACTUAL I BUDGET I 2004-05 2005-06 ESTIMATED* BUDGET Personnel $0 $0 $0 $0 Operations $162,903 $105,000 $105,000 $105,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $162,903 $105,000 $105,000 $105,000 PERSONNEL: Full Time Part Time $200,000 $190, 000 $180, 000 $170,000 0.0 0.0 0.0 0.0 Legal Services General Fund $160,000 $1 420 $150,000 $140,000 - $125,000 $135148 110,796 5130,000 $188,311 6120,000 (33110,000 $82, 08 $100,000 0.0 0.0 $90,000 - $80,000 - $70,003 - $60,000 - $50, 000 0.0 0.0 $ 62,903 $105,000 $105, )00 FY97 FY98 FY99 FY00 FY01 FY02 FY03 FY04 FY05 Est FY06 Buget * In FY99, legal expenses increased due to lobbying expenses. 157 Enterprise Funds ENTERPRISE FUND SUMMARY ACTUAL BUDGET FY2003-04 FY2004-05 ESTIMATED PROJECTED FY2004-05 FY2005-06 REVENUES Fines/Fees/Penalties $ 247,393 $ 220,000 $ 227,000 $ 228,000 Interest Income $ 130,762 $ 139,500 $ 142,500 $ 162,500 Intergovenmental Revenue $ $ - $ $ Charges for Service $ 18,551,461 $ 19,652,955 $ 19,556,027 $ 18,962,546 Miscellaneous/Rental Income $ 201,449 $ 247,974 $ 263,710 $ 175,900 Other Financing Sources $ 1,555,727 $ - $ $ Revenues before Transfers $ 20,686,792 $ 20,260,429 $ 20,189,237 $ 19,528,946 Transfer from other Funds $ 2,081,740 $ 1,682,750 $ 1,681,842 $ 1,507,150 TOTAL REVENUES $ 22,768,532 $ 21,943,179 $ 21,871,079 $ 21,036,096 EXPENDITURES Personal Services $ 4,961,704 $ 5,330,014 $ 5,311,938 $ 5,573,190 Professional/Technical Services $ 1,666,485 $ 1,775,231 $ 1,600,924 $ 1,541,983 Contractual Services $ 144,836 $ 448,310 $ 652,650 $ 3,030 Utilities $ 5,599,749 $ 6,865,137 $ 6,786,154 $ 6,716,297 Maintenance $ 559,609 $ 596,029 $ 623,013 $ 549,111 Other Services/Contingencies $ 172,395 $ 236,574 $ 242,961 $ 208,500 Insurance $ 210,822 $ 26,500 $ 30,844 $ 35,000 General & Administrative $ 841,642 $ 206,500 $ 212,058 $ 154,400 Supplies $ 1,370,036 $ 1,414,645 $ 1,431,040 $ 1,379,622 Capital Purchases (Equipment) $ 541,579 $ 674,867 $ 581,418 $ 1,046,986 Debt Service/Bank Charges $ 2,645,141 $ 797,479 $ 797,479 $ 664,963 Expenditures before Transfers $ 18,713,998 $ 18,371,286 $ 18,270,479 $ 17,873,082 Transfers to Other Funds $ 5,627,797 $ 4,275,622 $ 4,261,305 $ 4,304,395 TOTAL EXPENDITURES $ 24,341,795 $ 22,646,908 $ 22,531,784 $ 22,177,477 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. 158 95.5% WATER DEPARTMENT Assistant City Manager Loretta Getchell Water Office Utility Billing Water/Drainage/Garbage — Central cash collections — Delinquent collections — Customer service a Wtr. Dept ❑ W&S Fund Geographic Information Systems Maintains maps of city streets water/sewer systems, & flood areas Computerized network system for development Graphics analysis citywide 4.5% 46.9% 53.1% a Wtr. Dept. ❑ GIS 159 Department: Division/Activity: Account #: Finance Utility Billing 501-2070-515 Location and Hours of Operation: 201 North Ector Dr., Building B Euless, TX 76039 817-685-1470 Monday — Friday 8:00 AM to 5:00 PM Mission / Programs / Services: This office strives to provide all customers with the best service possible for prompt administration of their utility accounts. We will perform our duties in such a way as to protect the assets of the city and its citizens. We will continue to seek ways to raise the level and quality of customer service provided by this office through continuous training. The services we provide include, but are not limited to; establishing new accounts, reading meters, billing, answering questions, processing delinquent accounts, receipting and depositing the financial activity for other city departments. FY2005 Highlights & Accomplishments: • Two part-time employees versus 1 full-time employee were hired due to a vacancy. An Office Tech will be hired to handle weekly cycle billings, final bills and work order completions. • Over $3,000.00 was collected from previously written -off accounts with the assistance of American Municipal, the City's collection agent. ■ We continue to closely monitor accounts with past due balances. From October, 2003, through September, 2004, $23,580 in additional deposits were billed to delinquent accounts. FY2006 Goals & Objectives: • Cross -train all employees so that each employee knows all office / software procedures. In the process, we will produce a manual which will be used as a procedural reference. • Provide customer service training to better equip employees in handling diverse customer personalities and to help them better understand inquiries/complaints. ■ Continue to improve and develop new and more efficient operational processes. ■ Explore enhancements available in the online area of business. Major Budgetary Issues and Operational Trends: Credit card usage fees continue to rise as does the number of checks received from online payment services. With the acceptance of online payments, we should see a drop in both credit card fees and number of checks received from outside online payment services. As customers become aware of the online payment option, conceivably we will see a drop in phone calls as monthly statements will be available for viewing online. 160 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Utility Billing Office EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $212,862 $85,011 $0 $0 2004-05 BUDGET 200405 ESTIMATED $226,300 $226,300 $101,425 $101,425 $0 $0 $0 $0 $297,873 $327,725 $327,725 ACCOUNT #: 501-2070-515 2005-06 BUDGET $223,318 $101,425 $0 $0 $324,743 PERSONNEL: Full Time 5.0 5.0 5.0 5.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 # Service Calls 9,040 10,132 10,000 Monthly Avg. # of Water Accounts 12,167 12,663 12,500 Monthly Avg. # of Sewer Accounts 11,729 12,227 12,100 Monthly Avg. # of Sanitation Accounts 10,685 11,229 11,115 Output/Workload # of New Accounts 2,328 2,374 2,300 # of Transfers 60 49 60 # of Billing Cycles 48 48 48 $ Billed Water & Sewer $12,183,671 $13,131,620 $13,375,000 $ Billed Drainage $633,793 $652,172 $650,000 $ Billed Recycling $204,685 $215,793 $215,000 $ Billed Minimum Housing $92,244 $93,276 $93,000 $ Billed Service Initiation Fees $138,417 $153,518 $150,000 # of Delinquent Notices Mailed 17,257 15,105 17,000 # of Delinquent Tags Hung 5,914 6,237 6,000 # of Delinquent Cut-offs 1,321 1,261 1,400 Gallons billed 2,246,591,000 2,530,871,860 2,800,000,000 Efficiency MeasuresJlmpact M&O Budget per Capita Delinquent Cut-off per W&S Customer Delinquent Cut-off per Notice Mailed Delinquent Cut-off per Tag Hung $5.99 10.86% 7.65% 22.34% $6.56 9.96% 8.35% 20.22% $6.40 11.20% 8.24% 23.33% Effectiveness Measures/Outcomes % W&S Billing Write-offs 0.31% 0.25% 0.30% 161 Department: Division/Activity: Account #: Fiscal & Administrative Services GIS 501-5076-519 (Geographic Information Systems) Location and Hours of Operation: 201 N. Ector Drive, Building D Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: To develop and maintain a geographic information database in a manner that will increase the capability, efficiency, and accuracy of the department. To assist in the short/long range planning efforts of the city by providing easily understood graphic information through the use of this database. The goal of the department is to further integrate and educate other departments in the uses of G.I.S. and explore new uses of the technology. Although this department works most closely with the Engineering and Development Departments, it strives to support all city departments with various map requests and data analysis, which may be shown in a geographic context. This would include specialized mapping projects such as in -truck map access for the Fire Department and the street amortization project for Finance. Also, creating custom locator maps, mailing labels, and list of affected citizens for every development case to be presented to the Planning and Zoning Commission or the City Council. Assign and track all addresses within the city and create and update Mapsco style map books for use in all city departments. Research new developments in GIS, GPD, aerial photography, and data collection methods and advice department heads of necessary changes to keep up with current technology. Perform updates of the water and sewer utility maps on a continuing basis to keep up with development. Track zoning applications and approvals for inclusion in the City's official zoning map. Create, modify, and maintain on-line mapping system including parcels, zoning, survey data, and aerial photos. Track plats through to filing and add new parcels to map, including drawing new graphics onto the map and building the relationships to their accounts in the Tarrant Appraisal District database; and produce an index map of all subdivisions of land as they occur. Update ownership files for HTE's Land Base from current appraisal information. FY2005 Highlights & Accomplishments: • Completed the Planametrics project on time and under budget. The new data will allow the GIS Office to continue to provide detailed, accurate data to the users of this function. • Implemented the new software approved in last years budget. This new software has made developing new maps for our Internet/Intranet more useful and easier to use. • Continue to expand the use of electronic map books in the City. These map books are custom to their user Departments. For example, the Fire maps show their Districts and Call Box locations, while the Police maps show their Districts and can be toggled between a daytime and nighttime viewing configuration. FY2006 Goals & Objectives: ■ Complete the corrections to the utility maps based on GPS data collected by the Public Works Department. • Continue the work on storm drain mapping to complete the areas not covered by the GASB 34 project. • Expand the capabilities of the Web based mapping for Internet and Intranet. Major Budgetary Issues and Operational Trends: ■ No major budgetary or operational trends to report. 162 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services GIS EXPENDITURES 2003-04 ACTUAL Personnel $196,964 Operations $56,934 Capital $0 Transfer $0 TOTAL (Geographic Information Systems) 2004-05 2004-05 BUDGET I ESTIMATED $210,038 $210,038 $93,069 $93,069 $7,200 $7,200 $0 $0 $253,898 $310,307 $310,307 ACCOUNT #: 501-5076-519 2005-06 BUDGET $264,297 $94,451 $9,100 $0 $367,848 PERSONNEL: Full Time 3.0 3.0 3.0 4.0* Part Time 1.0 0.0 0.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Sun Spares 1 1 1 Public Notifications 30 60 60 Land Plan 25 25 25 Various sites 60 55 75 Output/Workload Zoning 80 60 95 Water & Sewer 15 15 25 Land Use 30 45 40 Map Books 150 90 90 Digital Map Books 50 Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget Effectiveness Measures/Outcomes * Added Computer Support Specialist $5.10 $6.21 $7.25 1.13% 1.31% 1.55% 163 PUBLIC WORKS Production Distribution )( _ Repair meters, _ Repair & maintain wells, & pumps water mains _ Analysis water samples Water consumption — Install hydrants & service lines 52.6% . 47.4% © W&S Fund ❑ Public Works Director Ron Young Sewage _ Maintenance of sewer mains Repair/maintain — sewer mains & manholes _ Prevent infiltration and inflow Meter Reading Engineering _ Read/maintain all city meters _ New/delinquent accounts 60.6% — Water system — Sewage system — Drainage system — Flood plain mgmt. ® Production 0 Sewage El Meter Reading © Engineering Cl Distribution 164 Department: Public Works Division/Activity: City Engineer Location and Hours of Operation: 201 North Ector Drive, Euless, TX 76039, Building C 8:00 A.M. to 5:00 P.M., Monday through Friday Account #: 501-8066-531 Mission / Programs / Services: The Engineering Department has the responsibility for design and construction of a safe water distribution system, an environmentally safe wastewater collection system, an adequate storm drainage system including floodplain management, and a safe and efficient street and thoroughfare network. This includes proper functioning of all traffic signals, installation of street lights throughout the City, and proper street signs. This department inspects all public works construction within the City and reviews all development plans. • Review all development plans for regulation compliance, engineering design, and safety and health concerns. • Review all engineering studies and plans for accuracy and compliance. • Inspect all public works construction within the City for quality, correctness and safety. ■ Establish public works guidelines for water and wastewater construction, street design and construction, drainage design and construction, and traffic safety. • Establish and enforce storm water pollution control guideline. • Acquisition and verification of legal documents, properties, right-of-way and easements. ■ Acquisition and implementation of federal grants for construction of major street, utility and drainage projects. FY2005 Highlights & Accomplishments: • Reviewed 15 sets of engineering plans, 22 site plans, 16 zoning cases, 35 plats, 2 ZBA cases, 400 public service requests, 65 street use permits, 190 street light requests, 35 floodplain related inquiries, 26,000 If. of sanitary sewer installed/inspected, 20,000 If. of water main installed inspected, and 78,000 sq. of pavement inspected/constructed. • Completed the construction of the S. Pipeline Road Bridge over Hurricane Creek. • Completed the roadway illumination project on North Main from Harwood to Mid -Cities and Industrial Boulevard at S.H. 183 and Mid -Cities Boulevard. • Completed the city-wide roadway illumination survey and inventory project. • Initiated and completed the design and construction of the Main & Ash signal improvements. ■ Initiated and completed the in-house design and construction of Ross Avenue. • Completed the design of the Pipeline Road project. ■ Initiated and completed the design of Raider Drive. • Completed the design of the Glade Road project. ■ Completed the construction of the CDBG Sanitary Sewer project in the Park Crestmoor Addition. • Completed the construction of the FY2003 and FY2005 Sanitary Sewer projects. ■ Completed the design of the FY2004 Sanitary Sewer project. • Initiated and completed the design of the FY2004 and FY2005 water line projects. • Completed the Drainage Problem Study. • Initiated the design of the Fuller Branch Drainage Improvement project. FY2006 Goals & Objectives: • Complete the construction of the FY2004 and FY2005 water line projects. • Complete the construction of the FY2005 CDBG water line project. • Complete the construction of the Pipeline Road water line project. ■ Initiate the design of the FY2006 Water Line project. • Complete the construction of the FY2005 CDBG Sanitary Sewer project. • Complete the construction of the FY2004 Sanitary Sewer project. • Initiate the design of the FY2006 Sanitary Sewer project. • Complete the design and initiate construction of the Fuller Branch Drainage project. • Complete the street illumination projects on South Main and Harwood Road. • Initiate the construction on the West Pipeline Road project. • Initiate the construction on the Glade Road project. Major Budgetary Issues & Operational Trends: • Construction unit bid prices show a slow inflationary trend. 165 DEPARTMENT: Public Works EXPENDITURES I 2003-04 ACTUAL Personnel $391,849 Operations $37,975 Capital $0 Transfers $0 TOTAL $429,824 DIVISION/ACTIVITY: City Engineer 2004-05 BUDGET $415,396 $86,700 $0 $4,876 $506,972 2004-05 ESTIMATED $415,396 $86,700 $0 $4,876 $506,972 ACCOUNT #: 501-8066-531 2005-06 BUDGET $434, 032 $86,700 $0 $4,669 $525,401 PERSONNEL: Full Time 5.75 5.75 5.75 5.75 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Projected 05-06 Number of Plats/Plans Reviewed for DRC 76 57 40 Number of Engineering Plans Reviewed 55 15 15 Output/Workload Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget Effectiveness Measures/Outcomes $8.64 $10.15 $10.35 1.92% 2.15% 2.21% 166 Department: Public Works Location and Hours of Operation: 1100 Central Drive, Bedford, Texas 7 days a week, 24 hours a day Division/Activity: Water Production Mission / Programs / Services: To provide safe drinking water to all Euless water customers as professionally as possible. This department handles meter reading and disinfecting of all well water we produce. FY2005 Highlights & Accomplishments: • Completion and distribution of Consumer Confidence Reports. • Painting of the one million gallon overhead tank. FY2006 Goals & Objectives: • Replace malfunctioning meter transponders with Orion Transponder. • Produce a better quality of water from our well systems. ■ Paint 2 million gallon overhead tank. Major Budgetary Issues & Operational Trends: Account #: 501-8071-531 ■ Funding must continue so that upgrades can be made to keep up with state and federal water laws. ■ Money will be needed to replace transponders that have used up their battery life with the new Orion Transponders. 167 DEPARTMENT: Public Works EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $486,743 $3,446,187 $259,955 $13,235 $4,206,120 DIVISION/ACTIVITY: Water Production 2004-05 BUDGET $497,668 $4,399,498 $306,100 $13,235 $5,216,501 2004-05 I ESTIMATED $497,668 $4,415,904 $306,100 $13,235 $5,232,907 6.75 6.75 6.75 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Gallons of Water Consumed Output/Workload Water Samples Taken Water Meters Replaced Manhours on Miscellaneous Projects Gallons Water Produced Gallons Water Purchased Gallons Water Billed Efficiency Measures/Impact M&O Budget per Capita % Water Billings to Water Consumed Effectiveness Measures/Outcomes Actual 03-04 2,603,924,000 778 1,360 893 441,923,000 2,162,004,000 2,246,591,000 $84.55 0.86 Estimated 04-05 2,772,850,000 699 1,336 229 550,000,000 2,222,850,000 2,612,785,000 $104.76 0.94 ACCOUNT #: 501-8071-531 2005-06 BUDGET $524,544 $4,108,308 $212,100 $11,954 $4,856,906 6.75 2.0 Budget 05-06 2,800,000,000 725 1,000 1,500 481,000,000 288,550,000 262,580,800 $95.70 $0.91 168 Department: Public Works Location and Hours of Operation: 1100 Central Drive, Bedford, Texas 7 days a week, 24 hours a day Division/Activity: Water Distribution Account #: 501-8072-531 Mission / Programs / Services: To maintain all water mains, valves, hydrants and service taps as effectively and efficiently as possible. To deliver professional and courteous service to all water customers. To maintain the water distribution system for maximum delivery of water for consumption and fire protection. To reduce the "unaccounted for" water loss. FY2005 Highlights & Accomplishments: ■ Completed hydrant replacement list for FY05. ■ Replaced water lines on W. Ash, Newport Court, Westport Court, Asbury Court and W. Pipeline Road. • Replaced 300 feet of 6" water line on Ross Avenue. FY2006 Goals & Objectives: • Search for unaccounted water loss. • Respond to water emergencies in a timely fashion. • Complete new hydrant replacement list for FY06. • Complete valve replacement list for FY06. Major Budgetary Issues and Operational Trends: • Funding needed to continue replacing deteriorated water lines. • Funding needed to replace malfunctioning valves and hydrants. 169 DEPARTMENT: Public Works EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $377,262 $92,962 $0 $8,248 $478,472 DIVISION/ACTIVITY: Water Distribution 2004-05 BUDGET $426,473 $117,402 $0 $8,248 $552,123 2004-05 ESTIMATED $426,473 $117,402 $0 $8,248 $552,123 ACCOUNT #: 501-8072-531 2005-06 BUDGET $449,572 $117,402 $0 $5,470 $572,444 PERSONNEL: Full Time 9.25 9.25 9.25 9.25 Part Time 2.0 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Output/Workload Water Leaks Repaired 37 49 40 HydrantNalve Maintenance 4950 5657 5000 HydrantNalve Installed 34 22 40 Linear Feet of Water Line Installed 394 394 500 Water LineNalves Located 111 143 500 (GPS) Water Taps Made 20 9 30 Manhours of Miscellaneous Projects 3063 2810 2700 Efficiency Measures/Impact M&O Budget per Capita $9.62 $11.05 $11.28 Effectiveness Measures✓Outcomes * Allocated Public Works employee to proper division 170 Department: Public Works Location and Hours of Operation: 1100 Central Drive, Bedford, Texas 7 days a week, 24 hours a day Mission / Programs / Services: Division/Activity: Sewage & Treatment Account #: 501-8073-531 To maintain, in proper working condition, all sanitary sewer mains and manholes as effectively and efficiently as possible. To strive to reduce and prevent inflow and infiltration. To respond quickly and courteously to all known sewer problems. This department maintains sanitary sewer lines, manholes and cleanouts as well as constantly trying to prevent inflow infiltration. FY2005 Highlights & Accomplishments: • Replacement of sewer lines at Carr Park. • Replacement of sewer lines on Canyon Ridge, Sagebrush, E. Fuller and E. Alexander. FY2006 Goals & Objectives: ■ Replacement of sewer lines on Arnett, Ector, and McCormick Court and Copher Court. Major Budgetary Issues & Operational Trends: • Continue funding so that deteriorated sewer lines can be replaced. 171 DEPARTMENT: Public Works EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time DIVISION/ACTIVITY: ACCOUNT #: Sewage & Treatment 501-8073-531 2003-04 2004-05 2004-05 2005-06 ACTUAL I BUDGET I ESTIMATED I BUDGET $342,898 $379,768 $379,768 $403,575 $1,278,475 $1,606,133 $1,517,258 $1,572,933 $0 $0 $0 $0 $34,406 $34,406 $34,406 $31,772 $1,655,779 $2,020,307 $1,931,432 $2,008,280 8.0 8.0 3.0 3.0 8.0 8.0 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Wastewater Calls: 305 252 280 City Problem 130 95 75 Customer Problem 175 157 205 Output/Workload Linear Feet Sewer Line Cleaned 779,360 808,900 800,000 Manholes Set, Repaired, Cleaned 305 311 300 Lines Repaired 13 8 20 Linear Feet Sewer Line Installed/Repaired 93 119 100 Streets Washed Down 42 47 45 Gallons of Root Killer Applied 550 500 500 Lbs. Of Degreaser Applied 8,530 8,900 8,000 Manhours on Miscellaneous Projects 1,554 1,007 1,500 Efficiency Measures/Impact M&O Budget per Capita $33.28 Effectiveness Measures/Outcomes $38.67 $39.57 172 Department: Public Works Division/Activity: Meter Reading Location and Hours of Operation: 1100 Central Drive, Bedford, Texas Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: Account #: 501-8077-531 Too accurately and correctly read water customers' water meters in a timely manner to meet billing cycle schedules. To be courteous and helpful to water customers at all times. In addition to reading meters, the meter readers change -out meters, perform meter box maintenance and installations, as well as assist other departments. FY2005 Highlights & Accomplishments: • Accurate reading of meters. • Upgrade in T.R.A.C.E. reading system to Orion system. FY2006 Goals & Objectives: • Provide professional and courteous service in reading all meters in a timely manner. Major Budgetary Issues & Operational Trends: • Upgrades on software. • Maintenance contracts on reading devices. • Purchasing Orion Transponders. 173 DEPARTMENT: Public Works EXPENDITURES Personnel Operations Capital Transfers TOTAL DIVISION/ACTIVITY: ACCOUNT #: Meter Reading 501-8077-531 2003-04 2004-05 2004-05 2005-06 ACTUAL I BUDGET I ESTIMATED I BUDGET $37,798 $49,297 $49,297 $51,365 $2,908 $4,900 $4,900 $4,900 $0 $0 $0 $0 $0 $0 $0 $0 $40,706 $54,197 $54,197 $56,265 PERSONNEL: Full Time 1.0 1.0 1.0 1.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Output/Workload New Meters Set Water Meters changed Out 250 250 250 500 1,000 750 Efficiency Measures/Impact M&O Budget per Capita $0.82 $1.09 $1.11 Effectiveness Measures/Outcomes 174 NON -DEPARTMENTAL Non -Departmental City Manager's Office Joe Hennig - City Manager ) Legal Services Recycling — Citywide expenditures — Attorney fees — Educate Community Support funding of Capital — Track recyclables Improvement Projects. Support funding of city Implement new vehicles & city debt programs 57.2% 42.8% ® W&S Fund ❑ Non -Dept 1.2% 1 6% Non -Dept ❑ Legal Srves. © Recyling ❑ Capital 175 Department: Division/Activity: Account #: Non -Departmental Water and Sewer 501-9060-590 Location and Hours of Operation: Not applicable Mission / Programs / Services: Management has initiated programs to define the costs in this budget that may not be specifically identifiable to any operational budget. The activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the City. Examples of costs here include: electrical, general liability insurance, audit, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one-time appropriations are accounted for in this department in order to maintain stable department budgets from year to year. FY2005 Highlights & Accomplishments: ■ Provided $1,000,000 to the Capital Projects Fund to maintain water and wastewater infrastructure. ■ Provided funding for the continuation of the computer hardware/software replacement program. ■ Continued participation in the Community Development Block Grant Program. ■ Provided funding for new capital equipment purchases. FY2006 Goals & Objectives: ■ Continue to provide cashflow sufficient to fund an annual capital and infrastructure replacement program. Major Budgetary Issues & Operational Trends: In order to recruit and retain a solid workforce, the City will continually review and revise the current employee pay plan to remain competitive in the current market. 176 DEPARTMENT: DIV13D4N/ACTIVI` Y: Non -Departmental EXPENDITURES I 2003-04 ACTUAL Personnel $609,069 Operations $3,301,850 Capital $209,455 Transfers $4,047,390 TOTAL $8,167,764 Water & Sewer 2004-05 BUDGET $587,209 $1,363,300 $196,278 $3,333,725 $5,480,512 2004-05 I ESTIMATED $587,209 $1,347,118 $196,278 $3,317,543 $5,448,148 ACCOUNT #: 501-9060-590 2005-06 BUDGET $613,291 $1,542,742 $700,140 $3,494,306 $6,350,479 PERSONNEL: Full Time 9.25 8.25 8.25 8.75* Part Time 1.5 1.5 1.5 1.5 W&S Fund Non -Departmental 2005 - 2006 Budget Capital Transfers 44% 4% Personnel 11% Operating 41% *Moved 1/2 Finance Administrator from General Fund184 177 Department: Division/Activity: Account #: Economic Development Recycling 501-5039-519 Location and Hours of Operation: 201 North Ector, City Hall, phone (817) 685-1821 Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: To serve as a link between the City and its citizens as the educational and promotional representative for the Euless recycling program: ■ To increase single-family and multi -family residents' participation in City-wide recycling programs; ■ To work with the recycling contractor to ensure all obligations of recycling contract are fulfilled. FY2005 Highlights & Accomplishments: ■ Worked with Contractor and City staff to Implement new programs designed to increase the diversion of recyclables from the waste stream including recycling at Softball World, the Parks at Texas Star, and Midway Recreation Center. ■ Worked with City staff to create the recycling "Crusader" and began using him to brand Hazmat t-shirts and signs, and recycling signs. ■ Administered the Curbside Recycling Educational Grant Program reinforcing the existing single-family program through distribution of 9,750 informational brochures, and educational and promotional materials to 1,078 Euless students in: 15 elementary classrooms, 28 junior high classrooms, and 1 senior high science club; and recycling brochures to all Euless single-family residents. ■ Administered the Compost Educational Grant Program which encouraged backyard recycling of organic matter through free workshops and classroom presentations. Composting Educational Grant presented 4 Composting workshops and distributed composting educational materials and supplies free to 62 adults. (Each attendee received a free workbook, compost bin, thermometer, worm bin and worms). Compostology presentations were made to 1,246 students: 395 in 15 elementary classrooms, and 851 in 20 junior high classrooms. • Answered residents questions about City's recycling services; facilitated the resolution of issues between residents and the recycling contractor; and communicated with the public using informational brochures, new web pages, cable TV promotions, Euless Today articles, water billing inserts, and recycling coordinator / hotline numbers. . ■ Administered an incentive program for apartment managers and facilitated personal contacts between apartment managers and the City's recycling contractor. ■ Conducted two city-wide hazardous household / electronic waste collections and distributed educational/promotional materials to participants. • Coordinated with contractor, volunteers, and City staff, to make the 2005 Arbor Daze Festival a "Green Event"; and distributed complimentary blue recycling bags/gliders to residents along the Christmas Parade route. • Coordinated with City staff to distribute complimentary blue bags and promotional materials to residents at the Library, the Water Office, Household Hazardous Material Collection events, and City Hall Townhall meetings. • Provided recycling book covers to Euless students in eleven public schools (all grades). FY2006 Goals & Objectives: • Renew the interlocal agreement with the City of Fort Worth to permit Euless residents to use the Environmental Collection Center to dispose of household hazardous materials throughout the year; and • Maintain existing programs and work with contractors, educators, organizational leaders and City staff to implement ways to increase citizen participation in City's recycling programs. Major Budgetary Issues and Operational Trends: Allied Waste Services (Formerly Trinity Waste Services) and Community Waste Disposal each contribute, $8,000 to offset costs of HHW collection events; and $2,000 for educational materials. 178 DEPARTMENT: Economic Development EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $40,731 $41,232 $0 $0 DIVISION/ACTIVITY: ACCOUNT #: Recycling 501-5039-519 2004-05 I 2004-05 I 2005-06 BUDGET I ESTIMATED j BUDGET $44,573 $44,573 $48,203 $110,424 $110,424 $45,850 $0 $0 $0 $0 $0 $0 $81,963 $154,997 $154,997 $94,053 PERSONNEL: Full Time 1.0 1.0 1.0 1.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Output/Workload Recycling book covers to Euless students in eleven public schools (all grades); 9,750 12,000 9,750 9,750 # blue bags distributed to new water account customers 9,400 10,800 10,800 # gliders/blue bags distributed at Christmas Parade 500/1000 1000/2000 1000/2000 # Recycling packets/blue bags distributed at Town Hall meetings/HAZMAT events/Euless Pub.Library 1000 1000 1,000 # blue bags distributed to individual requests 100 100 100 # recycling brochures mailed to Euless single- family residents 25 9,750+ 9,000 # recycling brochures distributed to Euless multi- family residents 2066 4133 1,000 Efficiency Measures/Impact M&O Budget per Capita $1.65 $3.10 $1.85 Effectiveness Measures/Outcomes Pounds at Arbor Daze* 500 2,860 0 Tons of electronic materials* 3,616 9,465 10,000 Tons of Hazardous materials2 23,769 30,967 35,000 Tons single-family recyclables* 939 867 900 Tons multi -family recyclables* 93 130 150 Tons of solid waste dumped in landfill 15,247 15,551 15,000 Grants administered $40,000 $69,574 TBD * Diverted from landfill 'Including computers, scrap metal, etc 2Collected at mobile events 179 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non -Departmental Legal Service 501-9021-590 EXPENDITURES I 2003-04 ACTUAL 1 2004-05 UDGET I EST204-05 IMATED I B2005-06 UDGET Personnel $0 $0 $0 $0 Operations $79,883 $75,000 $75,000 $75,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $79,883 $75,000 $75,000 $75,000 PERSONNEL: Full Time Part Time $160,000 $140,000 - $120,000 - $100,000 cu a. N$80,000 as $76 951 $60,000 - $40,000 - $20,000 - $0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 $102,558 $151,499 Legal Services Water and Sewer 125,00 $41,103 $58,379 $75,000 $75,400 $79,883 FY97 FY98 FY99 FY00 FY01 FY02 FY03 FY04 FY05 Est FY06 Bud NOTE: In FY01, legal expenses increased due to lobbying expenses. 180 Other Enterprise Funds Fleet Drainage Recreation Classes Arbor Daze Softball World Golf Course Athletic Complex Department: Division/Activity: Account #: Fleet & Facility Operations Fleet Maintenance 504-5090-519 Location and Hours of Operation: Vehicle Service Center, 1314 Royal Parkway, Euless, TX 76040 Monday through Friday, 7:30 AM to 5:00 PM, with personnel on call 24 hours a day, seven days a week. Mission / Programs / Services: To properly maintain and ensure the correct usage of the City's investment in vehicles and equipment. To provide corrective maintenance, facilitate needed repairs, train City personnel on equipment safety, and coordinate vehicle damage claims for all City departments. Fleet operations provide all departments with vehicle and equipment information, specifications and recommendations as they pertain to budget or City Council presentations. FY2005 Highlights & Accomplishments: • Fleet Operations has again received the "Blue Shield of Excellence" award from the National Institute for Automotive Service Excellence (ASE) for the tenth year in a row. FY2006 Goals & Objectives: ■ Continue to reorganize shop staff. Establish a Fleet Operations Supervisor. • Testing of a Soy -based alternative diesel fuel. • Continue conversion of vehicle to an alternative fuel source. • Replace fuel management software system. (Installed 1992) ■ Replace fuel and LPG dispensers. (Installed 1995) Major Budgetary Issues & Operational Trends: • Future environmental issues will directly impact fleet based repair shops. Current operation standards established by Fleet Operations staff should allow for the city to be prepared for such mandates. These issues will continue to be monitored by staff for compliance and any needed operational changes. • Continued increase in fuel and oil cost will force the city into seeking alternative fuel source. We will continue to support our efforts in the conversion of vehicles to Propane (LPG). All though Hybrid units will also be explored. • Fuel management and dispensing system are now 10-13 years old. They have been requested for replacement during the FY2006 budget period. 181 DEPARTMENT: DIVISION/ACTIVITY: Facility Maintenance Fleet Service EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $329,462 $445,973 $1,310 $8,793 $785,538 2004-05 BUDGET $359,446 $462,300 $10,800 $9,389 $841,935 2004-05 ESTIMATED $359,446 $462,300 $5,600 $9,389 $836,735 ACCOUNT #: 504-5090-519 2005-06 BUDGET $381,938 $522,350 $27,646 $8,489 $940,423 PERSONNEL: Full Time 6.0 6.0 6.0 6.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Jobs Completed 4,500 4,200 4,250 Service Calls 375 400 350 Output/Workload Recycling Programs 12 12 12 Training Classes Attended 20 20 26 Training Classes Hosted 10 12 10 Efficiency Measures/Impact M&O Budget per Capita $15.79 $16.75 $18.53 Effectiveness Measures/Outcomes Dept. Satisfaction Level: Verbal 105 95 100 Written 45 45 40 ASE Certifications 110 124 130 DOT Certifications 9 10 10 OSHA Certifications 11 11 11 EVS Certifications 6 10 10 TXDOT Certifications 22 20 20 TXRR Certifications 32 30 30 182 Department: Division/Activity: Account #: Public Works Drainage Utility 510-8029-531 Maintenance Location and Hours of Operation: 1100 Central Drive, Bedford, Texas 7 days a week, 24 hours a day Mission Statement/Purpose: To protect life and property through the maintenance of drainage facilities that adequately remove storm water runoff during most rainstorms. FY2005 Highlights & Accomplishments: • All work performed in Drainage Utility is accomplished by the street division. 65,420 linear feet of channel and storm drain maintenance. FY2006 Goals & Objectives: • To provide the best possible service to the citizens of Euless through preventative maintenance and timely response to known problems. Major Budgetary Issues & Operational Trends: There are increasing demands for service coupled with increasing E.P.A. requirements that will require staffing and funding in the near future. 183 DEPARTMENT: Public Works EXPENDITURES I 2003-04 ACTUAL Personnel $25,082 Operations $197,468 Capital $0 Transfers $492,890 TOTAL $715,440 DIVISION/ACTIVITY: Drainage Utility Maintenance 2004-05 2004-05 BUDGET ESTIMATED $100,097 $100,097 $275,000 $275,000 $0 $0 $32,407 $32,407 $407,504 $407,504 ACCOUNT #: 510-8029-531 2005-06 BUDGET $112,882 $275,000 $0 $32,862 $420,744 PERSONNEL: Full Time 0.25 2.25* 2.25 2.25 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Output/Workload Linear Feet of Channel Cleaned 25,000 25,000 25,000 Channel and Gutter Replaced 4,000 4,000 4,000 Drain Pipe Installed 200 200 200 Efficiency Measures/Impact M&O Budget per Capita $14.38 Effectiveness Measures/Outcomes * Moved 2 positions from Streets $8.16 $8.29 184 Department: Division/Activity: Account #: Parks & Community Services Recreation Classes 520-7055-550 Location and Hours of Operation: 300 W. Midway Drive, 6 a.m. to 10 p.m. Monday through Thursday; 8 a.m. to 6 p.m. Saturday; 1 p.m. to 6 p.m. Sundays 508 Simmons, 7 a.m. to 3 p.m.; Monday through Friday and for rental 201 Cullum, available for rental Mission / Programs / Services: To provide and promote recreation and leisure opportunities that enhance the quality of life of the community. To provide the citizens with a superior recreation experience through structured classes, athletic leagues and special events. To establish quality programs through user fees to confirm a cost-effective plan. FY2005 Highlights & Accomplishments: • Produced 23 special events for the community in 2005. ■ Partnered with the HEB-ISD to provide a free summer lunch program to children age 1-18 in four locations throughout Euless. • Continued The Volunteer of the Month program which recognizes volunteers for their efforts. • Had a record month in January 2005 for number of memberships sold (479) at Midway Recreation Center. • Continued to develop relationships with local organizations and businesses to help sponsor special events such as Easter Egg Hunt, Halloween Carnival, Movies in the Park and first ever Bicycle Rodeo. • Development of timelines for the production of all events. • Implemented a new Concert in the Park Series. • Coordinated a two, one -week R & R programs where city employees, boards, council and citizens greeted U.S. Troops at DFW airport who are arriving from Iraq. • Hosted the largest Valentine's Dance in Eulesss history with over 400 in attendance. • Restructured child development program to provide more active -based classes and activities. • Improved the level of standards required by a contract instructor in order to be offered a contract. • Designed and installed banners on Main Street. FY2006 Goals & Objectives: • To continue to produce outstanding special events for the community. ■ To be creative in programming of classes with limited space. ■ To add an Outdoor Education component to our program offerings with the development of The Preserve at McCormick Park. ■ To look for creative ways to market programs and events to the community. ■ To implement a Community -wide wellness program. Major Budgetary Issues & Operational Trends: • Ability to staff facilities properly due to the increase in memberships and facility rentals. • The need to upgrade aging buildings and facilities. ■ The need for additional facilities to offer programs and activities as well as for places for citizens and organizations to hold functions. • Vandalism that is occurring in our parks and facilities is costing a tremendous amount of staff time as well as replacement costs for damaged items. 185 DEPARTMENT: Community Services EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time DIVISION/ACTIVITY: ACCOUNT #: Recreation Classes 520-7055-550 2003-04 2004-05 2004-05 2005-06 ACTUAL I BUDGET I ESTIMATED I BUDGET $58,049 $83,754 $83,754 $84,811 $234,028 $249,378 $249,378 $288,078 $0 $0 $0 so $0 $0 $0 $0 $292,077 $333,132 $333,132 $372,889 0.34 0.34 3.0 3.0 0.34 0.34 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Memberships 4,123 4,231 4,500 Special Events 25 23 22 Class Registrations 4,730 4,957 5,000 Rentals 2,190 2,200 2,200 Output/Workload Volleyball/Basketball Participants 640 460 700 Flag Football Teams 56 124 60 Racquetball 3,903 3,972 4,000 Track 12,794 14,696 13,000 Gym Patrons 44,201 43,825 45,000 Summer Youth Camp Participants 750 750 750 Hours on Cardio Equipment 13,560 13,611 14,000 Efficiency Measures/Impact M&O Budget per Capita $5.87 Effectiveness Measures/Outcomes Avg # of special events per month Volunteers $6.67 $7.35 2.08 1.92 1.83 1,224 1,250 1,300 186 Department: Division/Activity: Account #: Parks & Community Services Arbor Daze Festival 521-7056-550 Location and Hours of Operation: April 24 — April 28`h, 2006 4th Grade School Education Program and Tree Give -A -Way May 6 — May 7th Public Education Program and Tree Give -A -Way (Parks At Texas Star) Mission / Programs / Services: The City Of Euless has proudly been a Tree City USA for the past eighteen years and is firmly committed to the importance of trees and beautification and the improvement that they provide to the environment. Although the traditional Arbor Daze festival will not be held in 2006, due to a required re-evaluation of the festival and the risk exposure to the city, the tree give -a -way program, which has been the highlight of the event, will continue to take place in order to celebrate the importance of trees. The Arbor Daze 2006 observance will not be to the size and scale of the previous festivals, however, it will be an event our citizens can be proud of. FY2005 Highlights & Accomplishments: • Over 11,000 trees grown in Parks Department greenhouse given away at Arbor Daze 2005. ■ An estimated 225,000 people attended the three day festival. • Vendor Booths sold out for 2005. • Thursday Night Carnival Preview sales at an all time high for 2005. ■ Operationally the best year in the 17 year history of the event. FY2006 Goals & Objectives: ▪ Coordinate tree education program with local schools and provide free trees to those students • Coordinate public education program and tree give -a -way at the Parks At Texas Star. ■ Evaluate the event and make recommendations and/or modifications to reflect the needs and wants of the community. Major Budgetary Issues & Operational Trends: • Maintain reserve balance to cover cost of future festival cancellation due to adverse weather conditions or other catastrophic cause. ■ Commercial and Residential development of the Arbor Daze site and surrounding areas require a relocation of the festival and/or a decreased scope in forth coming fiscal years. Identify risk plan and minimize liability to the city through a restructuring of the event. 187 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Arbor Daze Festival 521-7056-550 EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $6,161 $577,537 $0 $0 $583,698 2004-05 BUDGET $20,000 $802,200 $0 $0 $822,200 2004-05 ESTIMATED $25,000 $877,800 $0 $0 $902,800 2005-06 BUDGET PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS $0 $5,000 $0 $0 $5,000 Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06** Output/Workload Arbor Daze Auction Arbor Daze Sponsorships 22,665 16,500 175,000 145,000 Efficiency Measures/Impact M&O Budget per Capita $11.73 Effectiveness Measures/Outcomes Attendance $18.07 $0.10 50,000* 225,000 * FY04, Two days of event were cancelled due to rain. ** FY06, City will not hold traditional festival, but will have tree give-away and education program. 188 Department: Division/Activity: Account #: Parks & Community Services Softball World at Texas Star 530-7050-550 Location and Hours of Operation: 1375 West Euless Blvd. Monday through Friday 9 AM to midnight; Saturday 8 AM to 2 AM; Sunday 8 AM to 11 PM Mission / Programs / Services: To provide quality adult softball programs to the citizens and softball players from around the metroplex, State and from all over the country. To be a financially sound enterprise for the City of Euless under the direction of the Parks & Community Services Department. To be recognized nationally as the best softball complex in the country. To bring out-of-state visitors to Euless through our national tournament programs. FY2005 Highlights & Accomplishments: • Completed major fence replacement project along south and west side of property lines. • Winter "250" tournament and league program were sold out — expanded program by using fields at PATS. • Continued the "250" programming into January & February with 148 participating in tournament play. • Hosted (8) USSSA National Invitational's, (3) State Championships, and the Inaugural USSSA Super NIT. • Created and implemented a new league format which will generate new revenues by adding a sixth league season. • Programmed 49 tournament events with over 1500 teams participating, 6 league seasons with over 875 teams. FY2005 Goals & Objectives: • Strong emphasis on adding league teams by increased advertising, promotions, and direct mail. • Continue to develop new sponsors and create new advertising avenues for more diverse business outlets. • Continue to develop our umpire base and training of new officials. • To maintain and present a facility to the public that is the very best in the Metroplex. • Continue to develop the staff through training and deliver superior customer service. Major Budgetary Issues & Operational Trends: • Control of personnel, maintenance, and product cost. Locating and retaining qualified and quality umpires. The Softball market / number of teams has been declining and will probable continue. Making contact with new potential customers and selling them on playing at Softball World will be a major priority. Innovative ideas to give customers and guests a better experience through better awards, discounts, giveaways, etc. 189 DEPARTMENT: DIVISION/ACTIVITY: Community Services EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time Input/Demand 2003-04 ACTUAL $313,098 $602,678 $32,253 $144,790 $1,092,819 3.58 17.0 Softball World at Texas Star 2004-05 BUDGET $328, 767 $560,960 $55,000 $137,853 $1, 082, 580 3.58 17.0 2004-05 ESTIMATED $321,788 $545, 501 $42, 500 $137,853 $1, 047, 642 3.58 17.0 PERFORMANCE MEASURES/SERVICE LEVELS Output/Workload State Tournaments National Tournaments Divisional Tournaments World Tournaments Other Tournaments Tournament Teams Leauge Teams League Games Tournament Games Attendance Efficiency Measures/Impact M&O Budget per Capita Effectiveness Measures/Outcomes Actual 03-04 Estimated 04-05 3 6 1 2 31 1,186 872 3,780 2,372 95,573 $21.97 3 7 1 1 37 1,350 983 4,279 2,700 90,781 $21.06 ACCOUNT #: 530-7050-550 2005-06 BUDGET $331,051 $500,170 $9,000 $133,968 $974,189 3.58 17.0 Budget 05-06 3 8 1 1 36 1,350 1,015 4,423 2,700 90,000 $19.20 190 Department: Texas Star Golf Course Location and Hours of Operation: 11700 South Pipeline Road, Euless, Texas 7:00 AM to 6:00 PM, 7 days a week Division/Activity: Non Departmental Account #: 540-7060-550 Mission / Programs / Services: Activity administered by the General Manager and funds various charges that are not defined or directly related to any specific activity of the Golf Course. Examples of costs here include: electrical, general liability insurance, legal and audit. These types of expenditures affect all Golf Course budgets and are generally not pro -rated. FY2005 Highlights & Accomplishments: • Phase III of Slope Wall protection, continuation of the wall on Hurricane Creek #2 tee to # 3 tee. • Hole #15 water feature renovation, including repairs of pumps, pipes and pond aerator. • Raven's Grille and Conference Center soft good renovations. • Installment of new monument sign on Hwy 10 with lighting. • Installed new phone system to improve customer service in all areas of Texas Star. ■ Increased Conference Center Business and Raven Grille sales through improved service and menu changes. ■ Voted #1 Municipal Golf Course in the DFW Metroplex by Avid Golfer. ■ Ranked in top 25 expensive Range Golf Course in DFW Metroplex by the Dallas Morning News 2004. • Received 4'A stars from Golf Digest. • Voted Best 19th hole by Avid Golfer Magazine. • Participated in eight trade and event shows, to included Dallas Golf EXPO, HEB Chamber. EXPO, Breeders Cup Chili cook off, Fort Worth and Arlington bridal shows. FY2006 Goals & Objectives: ■ Expand services and increase sales in all departments through improved service and promotions, while implementing business practices and cost measures to improve the financial position of the facility. • Increase weekday booking in Conference Center through contact with local businesses and organizations. • Expand and solidify affiliations with local businesses and organizations to expand market share in both golf and conference center revenues. ■ Continue Monitor all Member Accounts and Invoiced events to limit potential for bad debt. Major Budgetary Issues & Operational Trends: Golf industry as a whole continues to experience a slow recovery from the economic downturn. Consequently, rate structure as well as expenditure flow will require continuous monitoring and management to ensure the impacts on both the physical plant and guest experience are minimized. Green fee discounting will continue due to a saturation of golf courses in the areas. Consequently, transfers from the Car Rental fund may be required to cover maintenance and operating expenses. Third party employee leasing contract costs continue to rise annually. Understand potential for cost savings with a conversion of part-time employees to city employees where contractually allowed. CPI adjustments and significant cost increases in benefits have continued to accelerate professional fees charged under existing employment agreement. Age of the facility is reaching a level where certain major mechanical and structural items will need to be replaced in near term fiscal years. These repairs, on top of restricted working capital, will require funding from other fund sources. 191 DEPARTMENT: Community Services EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time Input/Demand Total Revenue Membership Fees Initiation Fees 2003-04 ACTUAL $97,737 $813,624 $21,756 $641,518 $1,574, 635 DIVISION/ACTIVITY: Golf Course Nondepartmental 2004-05 BUDGET $97,715 $267,900 $99,489 $674,643 $1,139,747 2004-05 ESTIMATED $97,715 $276,806 $23,740 $677,084 $1,075,345 1.25 1.25 1.25 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Output/Workload # of Rounds Played Individual Memberships Corporate Memberships Net Income Efficiency Measures✓Impact M&O Budget per Capita Debt Service Debt Service/Revenue Ratio Total Revenue/Round Played Effectiveness Measures/Outcomes Net Income As % of Revenue Net Income Per Round Played Actual 03-04 $3,231,500 $88,000 $5,000 32,715 150 24 $80,455 $31.65 $575,045 17.79% $98.78 Estimated 04-05 $3,290,659 $89,000 $3,500 31,916 150 25 $39,141 $21.53 $555,082 16.87% $103.10 2.49% 1.19% ACCOUNT #: 540-7060-550 2005-06 BUDGET $105,416 $277,300 $26,000 $554,641 $963,357 1.25 0.0 Budget 05-06 $3,309,350 $96,000 $5,000 33,000 150 25 $35,474 $18.98 $556,641 16.82% $100.28 1.07% $2.46 $1.23 $1.07 192 Department: Division/Activity: Account #: Texas Star Golf Course Golf Course Maintenance 540-7062-550 Location and Hours of Operation: 11700 South Pipeline Road, Euless, Texas 7:00 AM to 6:00 PM, 7 days a week Mission / Programs / Services: To provide an area of recreation for the citizens of Euless and the surrounding area. To maintain the golf course at the highest possible standards and generate revenues to support the operation. To provide the best possible golfing experience in the area. To bring recognition to the City of Euless via our golf course. FY2005 Highlights & Accomplishments: • Maintained Golf Course at highest possible level with budget efficiencies. • Completed Phase III of Hurricane Creek Slope Protection. • Completed first year of bunker reconstruction which included new sand, drainage, and reshaping of twelve greenside bunkers. • Voted #1 Municipal Golf Course in DFW Metroplex by Avid Golfer magazine. • 4 1/2 Star Rating from Avid Golfer magazine. FY2006 Goals & Objectives: • Complete the second year of bunker reconstruction project to include the reshaping of ten greenside bunkers. • Improve play conditions without materially altering the architectural features of the design, to include bunker shaping, reclaiming of maintained turf in native grass areas and improving crowded tee boxes and other high traffic areas. ■ Continue to develop and implement procedures and cost efficiencies to improve maintenance operations. Major Budgetary Issues & Operational Trends: • Ongoing and additional costs associated with off -path play (fertilizers, aerification, wetting agents, and top dressing). • Increased cost of materials and fertilizers due to rising oil and fuel prices. ■ Increased costs of changing to silica sand for better results and due to pit deterioration, consistency, and availability of our primary type of sand. • Bunker renovations. ■ Deterioration of unprotected slope walls. 193 DEPARTMENT: Community Services EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time Input/Demand # Rounds Played Output/Workload 2003-04 ACTUAL $467,193 $208,082 $0 $0 $675,275 DIVISION/ACTIVITY: Golf Course Maintenance 2004-05 BUDGET $482,121 $218,104 $0 $0 $700,225 2004-05 I ESTIMATED $486,438 $227,356 $0 $0 $713,794 3.0 3.0 3.0 22.0 22.0 22.0 PERFORMANCE MEASURES/SERVICE LEVELS Efficiency Measures/Impact M&O Budget per Capita M&O Per Round Played Effectiveness Measures/Outcomes Actual 03-04 32,715 Estimated 04-05 31,916 $13.57 $14.29 $20.64 $22.36 ACCOUNT #: 540-7062-550 2005-06 BUDGET $511,173 $225,724 $0 $0 $736,897 3.0 22.0 Budget 05-06 33,000 $14.52 $22.33 194 Department: Division/Activity: Account #: Texas Star Golf Course Golf Course Pro Shop 540-7063-550 Location and Hours of Operation: 11700 South Pipeline Road, Euless, Texas 7:00 AM to 6:00 PM, 7 days a week Mission / Programs / Services: To provide high quality golf equipment and logoed apparel to patrons of the Golf Course at Texas Star. To provide the best possible golfing experience & course conditions in the area. To bring National & State recognition to the City of Euless via our golf course. To provide the finest golf experience in State of Texas. To provide exceptional service and golf facilities to serve both our citizens and guest. FY2005 Highlights & Accomplishments: • Recognized as a 4 1/2 Star Rated golf course by Golf Digest for the 7111 year in a row. • Ranked as the "Best Bang for your Buck Course" by Golfworld • Ranked as the #1 Municipal Course in the DFW Metroplex by Avid Golfer ■ Ranked in the top 10 for Public Courses the DFW Metroplex by Avid Golfer ■ Hosted some of the Metroplex's top Golf Tournaments such as: State Farm's National Collegiate Player's Tour National Championship, Athletes in Action Celebrity Tournament, Texas Rangers Golf Tournament, Scottish Rite Hospital Charity Event, Charles Coody Classic, American Airlines Tournament, Fort Worth Builders Association, Fort Worth Black Chamber of Commerce, HEB Chamber Golf Tournament, VA Hospital, Russell Maryland's Celebrity Tournament, Southwest Airlines, American Diabeties Association, Senator Kim Brimer & also Congressman Joe Barton's Tournaments. FY2006 Goals & Objectives: • To increase rounds of golf and sales with strategic marketing, promotions and tournaments. • To increase awards with an excellent reputation and media rankings. • Maximize daily tee -sheet reservations with promotions through Golf Q & email database. ■ Increase profits with higher average green fee. • Improve training guidelines and professional status of our employees. Major Budgetary Issues and Operational Trends: • Saturation of the Golf Market creates economic struggles as everyone fights for the same golfer. • An increase in employee professional status created higher labor costs. 195 DEPARTMENT: Community Services EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $174,437 $177,751 $0 $0 $352,188 4.5 2.0 DIVISION/ACTIVITY: Golf Course Pro Shop 2004-05 BUDGET $218,455 $194,175 $0 $0 $412,630 4.5 2.0 2004-05 ESTIMATED $202,723 $187,579 $0 $0 $390,302 4.5 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Green Fee Revenues Cart Rentals Retail (Souvenir) Revenues Club Rental revenues Driving Range Revenues Membership fees/Misc Revenues Green Fee Revenues per Round Played Retail Revenues per Round Played Club Rental Revenues per Round Played Output/Workload Tournaments # of Paid Rounds Resident Rounds As % of total Efficiency Measures/Impact Cost of Goods Percentage Effectiveness Measures/Outcomes Net Income Net Income As % of Revenue Net Income per Round Played ACCOUNT #: 540-7063-550 2005-06 BUDGET $213,706 $187,800 $0 $0 $401,506 4.5 2.0 Actual 03-04 Estimated 04-05 Budget 05-06 $1,283,876 $1,302,530 $1,320,000 $378,646 $375,897 $387,750 $221,177 $242,199 $239,250 $16,257 $17,983 $18,000 $41,839 $40,129 $42,900 $40,440 $44,730 $48,000 $38.73 $40.81 $40.00 $6.67 $7.59 $7.25 $0.49 $0.56 $0.55 75 33,146 2% 74.00% $93,070 2.86% $2.81 75 31,916 2% 69.00% $39,141 1.19% $1.23 80 33,000 2% 70.00% $35,747 1.07% $1.08 196 Department: Division/Activity: Account #: Texas Star Golf Course Food & Beverage 540-7067-550 Location and Hours of Operation: 11700 South Pipeline Road, Euless, Texas 7:00 AM to 6:00 PM, 7 days a week Mission / Programs / Services: To provide quality food service to patrons of the golf course food and beverage operations. To enhance the leisure experience of our patrons. To provide food and beverage services to golf and restaurant patrons in the clubhouse and on the golf course in a timely and affordable manner. FY2005 Highlights & Accomplishments: ■ Updated Raven's Grille menu and pricing. ■ Developed new training/safety manual for outside food and beverage operations. • Updated Conference Centre menus and collateral used in trade shows and other marketing promotions. ■ Implemented GroupWise Calendar for the communication of all Conference Centre events. • Reduced employee turnover. FY2006 Goals & Objectives: ■ Develop new training and safety manuals for both Front of House and Back Of House operations. • Develop labor cost standards for Back Of House Operations. • Create and refine cleaning checklists. ■ Cross train management in both Front of House and Back Of House operations. • Cross train management in Pro Shop operations. Major Budgetary Issues & Operational Trends: • Major mechanical F&B equipment is reaching an age where replacement will be required in forth -coming fiscal years. Due to limited working capital and projected annual deficit reserves, funding for this equipment may be required from external fund sources. ■ Golf F&B sales continue to decline as a result of a shortfall in projected golf rounds. 197 DEPARTMENT: Community Service EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $442,630 $421,702 $0 $0 $864,332 DIVISION/ACTIVITY: Golf Course Food & Beverage 2004-05 BUDGET $468,178 $390,755 $0 $0 $858,933 2004-05 ESTIMATED $451,987 $412,536 $0 $0 $864,523 4.0 4.0 4.0 17.0 17.0 17.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Raven's Grille Revenues Starter House Revenues Total F&B Revenues Total F&B Revenues Per Round Played Raven's Grille Revenues Per Round Played Golf F&B Revenues Per Round Played Output/Workload Training Meetings TABC Certification Classes Euless Food Handler's Card Classes # Rounds Played F&B Inventory Efficiency Measures/Impact M&O Budget per Capita Cost of Goods - F&B Combined Actual 03-04 $469,763 $218,754 $688,517 $20.77 $14.17 $6.60 24 .5 5 33,146 14,000 Estimated 04-05 $480,532 $210,721 $691,253 $21.66 $15.06 $6.60 12 2 5 31,916 14,000 $17.37 $17.31 32.4% 32.5% ACCOUNT #: 540-7067-550 2005-06 BUDGET $461,188 $402,307 $0 $0 $863,495 4.0 17.0 Budget 05-06 $480,200 $220,000 $700,200 $21.22 $14.55 $6.67 12 2 5 33,000 14,000 $17.01 32.1 % Effectiveness Measures/Outcomes Total F&B Conference Centre Net Income 14.63% 14.19% 14.03% 198 Department: Division/Activity: Account #: Texas Star Golf Course Conference Centre 540-7068-550 Location and Hours of Operation: 11700 South Pipeline Road, Euless, Texas 7:00 AM to 6:00 PM, 7 days a week Mission / Programs / Services: To provide a clean, well -kept facility convenient to the citizens and business community of Euless and the surrounding area. To provide revenue to support the maintenance of our first-class facility and contribute to the general upkeep of our entire clubhouse facility. To provide a friendly, efficient environment in which our guests feel welcome and appreciated. To serve in every way possible to make events held in the Conference Centre run as smoothly as possible. FY2005 Highlights & Accomplishments: • Held major functions for groups and the city, including Library Gala, Arbor Daze Premier Night, AIA, CPT, Kenny Merchant Fund Raiser, Kim Brimer Fund Raiser, Todd Smith Fund Raiser, Bell Helicopter, and over thirty wedding receptions throughout the year. • Participated in three bridal shows and the HEB Expo. FY2006 Goals & Objectives: • Increase revenues and expand preferred client base. • Upgrade presentations by adding amenities to prop collection. • Schedule pre -event meetings with line staff to ensure awareness of event specifics as well as review staff for uniform and assign duties. Major Budgetary Issues & Operational Trends: • Ageing A/V equipment and rental costs continue to strain operating budget. • Slow economy continues to have a negative impact on return and volume bookings. • Opening of Gaylord Opryland — Grapevine will continue to effect future event bookings. • Discounts from Golf Outings will continue to effect Conference Center revenue streams in order to secure business in a highly competitive — low cost golf outing market. 199 DEPARTMENT: DIVISION/ACTIVITY: Community Services Conference Centre at Texas Star EXPENDITURES 2003-04 2004-05 ACTUAL BUDGET Personnel $198,742 $193,897 Operations $11,990 $11,050 Capital $0 $0 Transfers $0 $0 TOTAL $210,732 $204,947 ACCOUNT #: 540-7068-550 2004-05 2005-06 ESTIMATED BUDGET $201,224 $207,374 $12,404 $11,050 $0 $0 $0 $0 $213,628 $218,424 PERSONNEL: Full Time 2.5 2.5 2.5 2.5 Part Time 13.0 13.0 13.0 13.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Conference Centre F&B Revenues $ 329,699 $ 313,320 $ 313,000 Conference Centre Rentals & Fees $ 68,872 $ 82,735 $ 75,000 Catering Fees $ 14,705 $ 13,246 $ 12,000 $ 413,276 $ 409,301 $ 400,000 Output/Workload Events 200 200 200 Wedding Receptions 25 26 30 Preferred Client - Bell Helicopter Meetings 25 35 40 Bridal Shows 3 3 3 City Events 15 30 30 Treaty Room/Member 90 '90 90 Sunday Brunch 52 52 52 Efficiency Measures/Impact Effectiveness Measures/Outcomes Total F&B Net Income Conference Centre as % of Revenue 14.63% 14.19% 14.03% 200 Department: Division/Activity: Account #: Texas Star Golf Course Golf Cart Operations & Driving Range 540-7069-550 Location and Hours of Operation: 11700 South Pipeline Road, Euless, Texas 7:00 AM to 6:00 PM, 7 days a week Mission / Programs / Services To provide our guests with the best customer services possible along with golf carts that are clean and fully functional. Cart attendants will greet guests, unload and load bags, clean clubs and provide excellent service in a timely manner for our guests. The mission is to provide each guest with a complete and functional practice facility with convenience. To offer a variety of educational clinics for all players of any level or age. FY2005 Highlights & Accomplishments: ■ Updated cart barn with an efficient, professional set-up, new electrical outlets and new safety standards. ■ Implemented preventive cart maintenance schedules. • Added a fence on the driving range to capture more golf balls from rolling into the trees. • Added towels for the guests to the cart fleet. ■ New Uniforms purchased for outside staff. FY2006 Goals & Objectives: • Continue to improve the service level and presentaion to our guests in creating an extrodinary "Texas Star Experience". • New training and testing manuals for outside staff as we continue to upgrade our service levels. • Upgrade the practice area with a more uniform look and set-up each day; this also includes pyramiding range balls for special events. ■ Improving organization and cleanliness of the outside grounds and cart barn area. Major Budgetary Issues & Operational Trends: ■ Range Ball expenditures will continue to increase in order to provide better practice balls ■ Expenditures for towels and other supplies will continue to increase as these added guest amenities are an expectation of the Texas Star Guest/Member. 201 DEPARTMENT: Community Services EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $ 96, 976 $35,936 $0 $0 $132,912 DIVISION/ACTIVITY: Golf Cart Operations & Driving Range 2004-05 BUDGET $80,971 $34,500 $0 $0 $115,471 2004-05 ESTIMATED $85,153 $39,031 $0 $0 $124,184 0.0 0.0 0.0 5.0 5.0 5.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Total Cart Revenues Total Driving Range Revenues Total Cart Revenues Per Round Played Total Driving Range Rev. per Round Played Output/Workload 1/2 Cart Rentals - 18 holes 1/2 Cart Rentals - 9 holes Number of Rounds Played Actual 03-04 $378,646 $41,839 $11.42 $1.26 32,380 45 33,146 Estimated 04-05 $375,897 $40,129 $11.78 $1.26 30,959 50 31,916 ACCOUNT #: 540-7069-550 2005-06 BUDGET $86,205 $34,500 $0 $0 $120,705 0.0 5.0 Budget 05-06 $387,750 $42, 900 $11.75 $1.30 32,340 50 33,000 Effectiveness Measures✓Outcomes Cart Net Income As % of Revenue 64.90% 66.96% 68.87% 202 Department: Division/Activity: Account #: Parks & Community Services Athletic Complex at Texas Star 550-7078-550 Location and Hours of Operation: 11700 South Pipeline Road, Euless, Texas Mission / Programs / Services: Provide and promote recreation and leisure opportunities to enhance the quality of life of the community. Provide a safe and aesthetic complex for the citizens of Euless 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 such as soccer fields, baseball fields, batting cages, covered pavilion and playground. To develop and maintain safe playing fields. To offer a variety of leisure activities to all Euless citizens. To continue to beautify our city through park amenities thus increasing the quality of life in Euless. FY2005 Highlights & Accomplishments: • Hosted sixteen tournaments during 2005. • Partnered with the Euless Lonestars Texas Collegiate League for home games at the Parks at Texas Star. • Worked with the Parks Department to replace the brick system used on home plates and the pitchers mound with rubber mats. This has been successful. ■ Increased the expectations of staff and have created buy -in for the successs of the operation. • Installed new banners on the light poles in the parking lot and throughout the Park. ■ Continue the planning for the opening of Phase III. • Worked with local area tournament directors to ensure all tournaments offered in the area were not competing with each other every weekend. This ensures tournaments will be at capacity at all complexes across the Metroplex. FY2006 Goals & Objectives: • Continue to provide a training program for part-time staff to increase communication and improve customer service. • Increase outfield fence advertising. • Plan for the opening of Phase III. • Continue to monitor inventory with the POS system and make more informed decisions on menu items offered, pricing of items and cost of goods. System should be networked in 2006 which will make the system easier to monitor. • Develop creative marketing efforts for the facility. • Develop alternative revenue sources for this facility during the off-season. Major Budgetary Issues & Operational Trends: • Maximizing the use of the facility vs. the quality of field conditions with all the use. • Level of maintenance required for batting cages. 203 DEPARTMENT: Community Services EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $55,961 $314,987 $16,850 $11,527 $399,325 DIVISION/ACTIVITY: Athletic Complex at Texas Star 2004-05 BUDGET $59,891 $144,253 $0 $26,840 $230,984 2004-05 ESTIMATED $59,891 $144,253 $0 $26,264 $230,408 0.33 0.33 0.33 9.0 9.0 9.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Tournaments Hosted by City Field Rentals (hours) Pavillion Rentals Output/Workload # of EAA Baseball teams # of BESA Soccer teams # of EGSA Softball teams # of Tournament teams Batting cages Visitors to the park Efficiency Measures/Impact M&O Budget per Capita Effectiveness Measures/Outcomes Actual 03-04 9 1,241 61 67 233 11 2,323 1,165 25,507 Estimated 04-05 10 1,300 65 65 235 9 2,500 1,200 26,000 $8.03 $4.61 ACCOUNT #: 550-7078-550 2005-06 BUDGET $65,249 $145,353 $24,200 $26,264 $261,066 0.33 9.0 Budget 05-06 12 1,500 65 65 235 10 2,800 1,500 28,000 $5.14 204 Special Revenue Funds SPECIAL REVENUE FUND ACTUAL BUDGET ESTIMATED PROJECTED SUMMARY FY2002-03 FY2003-04 FY2003-04 FY2004-05 REVENUES General Sales Tax $ 3,428,304 $ 3,666,250 $ 3,450,000 $ 3,684,554 Selective Sales Tax $ 10,357,515 $ 9,650,000 $ 10,150,000 $ 10,150,000 Interest Income $ 149,683 $ 225,000 $ 160,500 $ 195,500 Intergovernmental Revenue $ 253,839 $ 74,364 $ 74,364 $ 81,144 Miscellaneous/Rental Income $ 37 $ - $ - $ 27,035 Other Financing Sources $ 3,822 $ $ $ Revenues before Transfers $ 14,193,200 $ 13,615,614 $ 13,834,864 $ 14,138,233 Transfers from Other Funds $ 63,101 $ 82,192 $ 82,192 $ 65,774 TOTAL REVENUES $ 14,256,301 $ 13,697,806 $ 13,917,056 $ 14,204,007 EXPENDITURES Personal Services $ 1,690,405 $ 1,961,689 $ 1,962,129 $ 2,025,568 Professional/Technical Services $ 125,544 $ 138,714 $ 138,714 $ 158,742 Contractual Services $ $ $ $ Utilities $ 89,137 $ 118,832 $ 118,832 $ 117,500 Maintenance $ 5,682 $ 10,000 $ 10,000 $ 10,000 Other Services/Contingencies $ 52,629 $ 290,146 $ 285,000 $ 277,000 Insurance $ $ $ $ General & Administrative $ 27,802 $ 30,280 $ 30,280 $ 30,280 Rebates/Incentives $ 6,797,083 $ 6,433,333 $ 6,691,666 $ 6,791,666 Supplies $ 78,356 $ 65,800 $ 65,800 $ 72,852 Capital Purchases (Equipment) $ 416,903 $ 413,564 $ 308,311 $ 466,241 Debt Service/BankCharges $ $ $ $ Expenditures before Transfers $ 9,283,541 $ 9,462,358 $ 9,610,732 $ 9,949,849 Transfer to Other Funds $ 6,277,474 $ 3,139,154 $ 3,139,154 $ 6,028,935 TOTAL EXPENDITURES $ 15,561,015 $ 12,601,512 $ 12,749,886 $ 15,978,784 Total expenditures include capital purchases for equipment and transfers to capital improvement projects which are funded from excess reserves above the recommended reserve level. 205 Department: Division/Activity: Account #: Hotel/Motel Parks & Community 201-7080-550 Services Location and Hours of Operation: 1314 Royal Parkway Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: To provide programs, performances and activities that produce room nights/occupancy for hotels and motels in Euless. Tourism Development through Arbor Daze Festival sponsorship and bid monies for major sporting events. Commitment to historic restoration and preservation. Enhancement of the arts (music, dance, drama, visual arts, creative writing, and the facilities to accommodate these art forms). Provide outstanding conference center facilities. FY2005 Highlights & Accomplishments: • Hosted Heritage Park Christmas. • Hosted field trips for the NEB ISD. FY2006 Goals & Objectives: ■ Continued refinement and improvements of Heritage Park. • Maintain and implement minor improvements/programs at the direction of the Historical Preservation Committee. ■ Continue the coordination and development of displays to provide informative tours to attract more visitors each month to the complex. Major Budgetary Issues & Operational Trends: • The funding of events that showcase Euless in an economy that is slow to recover. • Events as well as historical sites are significant avenues that are a catalyst for increased tourism and hotel occupancy. Funding of these events is paramount to the continued growth and promotion of The City of Euless. • Hotel/motel collections did not allow for a city sponsorship of Arbor Daze in FY05. Monies for other economic development tourism related activities, such as tournaments and arts program(s), were not available in FY05. 206 DEPARTMENT: Hotel/Motel EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $0 $36,655 $0 $165,002 $201,657 DIVISION/ACTIVITY: Community Services 2004-05 2004-05 BUDGET ESTIMATED $0 $0 $10,000 $10,000 $0 $0 $161,910 $161,910 $171,910 $171,910 ACCOUNT #: 201-7080-550 2005-06 BUDGET $0 $0 $0 $161,853 $161,853 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Output/Workload World Series (Softball & Athletic Complex) 0 0 0 National Invitational Tournament 0 0 0 Regional Baseball Tournament 0 0 0 Efficiency Measures/Impact M&O Budget per Capita $4.05 $3.44 $3.19 Effectiveness Measures/Outcomes 207 Department: Division/Activity: Account #: Euless Development Corporation Operations 210-1031-513 Location and Hours of Operation: 201 North Ector Drive, Building A Mission / Programs / Services: The Texas legislature allows municipalities in counties with 750,000 or more in population to assess an additional half cent sales tax to be used to improve the quality of life for its citizens. Funds derived from this tax may be spent only for parks and park facilities, library improvements, open space improvements, and economic development. This tax went into effect on July 1, 1993. Euless Development Corporation was established to advise City Council on use of the funds and facilitate the process. Mission: ■ To improve the quality of life for our citizens by providing safe, clean, spacious park facilities. ■ To provide new and modern library equipment to keep our citizens in touch with technology. ■ To increase our business community through promotion and advertising. FY2005 Highlights & Accomplishments: ■ Provided funding for debt repayment on the Half Cent Sales Tax Revenue bonds ■ Completed annual audit of the economic development corporation ■ Encouraged Economic Development to provide the city with financial flexibility. FY2006 Goals & Objectives: ■ Continue to promote the City of Euless to prospective investors and developers. ■ Continue to provide annual funding of the disclosure and audit requirements of the Economic Development Corporation. ■ Continue to look for way to increase the revenue source in this fund. Major Budgetary Issues & Operational Trends: The Economic Development Corporation is funded by a'/0 sales tax. During FY2005 sales tax revenues were slightly higher than previous year. However, we continue to look for economic development opportunities to increase the revenue in this fund. 208 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Operations 210-1031-513 EXPENDITURES 2003-04 ACTUAL Personnel $0 Operations* $33,140 Capital $0 Transfers $1,063,990 TOTAL $1,097,130 2004-05 BUDGET $0 $361,646 $0 $945,770 $1,307,416 2004-05 ESTIMATED $0 $281,500 $0 $945,770 $1,227,270 2005-06 BUDGET $0 $381,500 $0 $1,094,855 $1,476,355 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand $ Outstanding Revenue Bonds Output/Workload # of Principal payments on Debt # of Interest payments on Debt Actual 03-04 $11,788,798 4 8 Estimated 04-05 $10,852,608 Budget 05-06 $9,909,638 4 4 8 8 Efficiency Measures/Impact M&O Budget per Capita $22.05 $24.57 $29.09 Effectiveness Measures/Outcomes * The majority of this budget is used to pay existing debt service. 209 Department: Division/Activity: Account #: Euless Development Corporation Parks 210-1052-550 Location and Hours of Operation: 1997-C S. Pipeline - Monday through Friday, 7:00 AM to 3:30 PM, With some Saturday and Sunday work to clean parks athletic fields preparation, and flexible (earlier) hours during hot weather. Mission / Programs / Services: To provide a safe and eye -pleasing arena for the citizens of Euless in the most cost efficient manner possible. To satisfy citizen demands for parks and park amenities, thus creating a more wholesome life-style. To provide opportunities for all citizens in the Euless Parks as needed. To provide a comprehensive parks system through the use of an updated Parks Master Plan. To identify all cost saving measures as feasible. To continue to beautify the community. Upkeep, development, and safety of all improvements, including 37 athletic fields, 7 pavilions, 2 gazebos, 1 splash pad, 3 pools, 8 jogging trails, 3 rose gardens, 160 picnic areas, 12 playgrounds, 1 amphitheater, 6 tennis, 4 ponds, 4 aerators, 3 fishing piers, 4 volleyball courts, 2 outdoor basketball courts, 2 green houses, 1 in -ground tree farm, 1 potted tree farm, 1 herb garden and parking areas for a total of almost 379 acres. The department serves 23 sports season and annually provides leisure opportunities for tens of thousands of users in a safe and beautiful environment. The department also maintains 39 irrigation systems consisting of 10,158 heads as well as 87,107 square feet of flower beds at 36 different sites. Additionally, tree care in all city parks, facilities, right-of-ways, traffic signs and lights is provided by the Parks Department. FY2005 Highlights & Accomplishments: • Irrigation installation at West Park and Trailwood Park completed. • Wood light pole replacement program is completed. • To complete landscaping of Texas D.O.T. Hike/Bike Trail. • Renovation of Bob Eden Park pavilion, restrooms and drinking fountains to ADA is completed. FY2006 Goals & Objectives: • To complete Parks Dept. portion on Parks At Texas Star Phase III(planting, grassing, growing in),relocation of volleyball courts and relocation of exercise stations ■ To complete Parks Dept. portion on Preserve at McCormick Park. ■ To complete Parks Dept. portion on the Splash Pad at South Euless (landscape, enclosure of pump platform). • Continue to improve the condition, beautification of Parks, facilities, upkeep, Park amenities and irrigation projects according to the "Building Blocks of Future" plans with a central irrigation system upgrade. Major Budgetary Issues & Operational Trends: Increased acreage and new facilities are now a strain on the current baseline operating budget to include both labor and expenses. Continued review and management of existing expenses are required to ensure coverage and maintenance is consistent with citizen expectations. Grounds maintenance, to include athletic field maintenance with the addition of six more fields, and irrigation maintenance specifically is becoming a burden on the baseline operating budget as existing systems are becoming old. Additionally, new irrigation areas require expenditures from an already restricted operating budget. 210 DEPARTMENT: Euless Development Corporation EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $193,456 $187,764 $98,924 $1,075 $481,219 DIVISION/ACTIVITY: Parks 2004-05 BUDGET $207,876 $240,334 $90,032 $30,573 $568,815 2004-05 ESTIMATED $207,876 $240,334 $40,320 $30,573 $519,103 3.75 3.75 3.75 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand # of Sports Seasons Athletic Fields Pavilions Gazebos Pools Jogging Trails Rose Gardens Picnic Areas Playgrounds Amphitheater Total developed park acres Output/Workload Special Projects Hours Safety Inspection Hours Equipment/Fixture Maintenance Hours Contractor Inpections Clerical Dispatch Hours Horticulture Hours Water Truck Hours Ballfield Maintenance Hours Beautification Hours Irrigation/Manual Watering Hours City Assistance Hours Training Hours Green House Hours Parks Betterment Grounds Maintenance Efficiency Measures/Impact Acres per FTE Cost per Acre Maintained M&O Budget per Capita Effectiveness Measures/Outcomes # Parks Acres per 1000 Citizens Actual 03-04 14 31 5 2 3 6 3 120 11 1 351 2,901 518 1,188 203 3,299 5,631 473 2,733 0 1,741 188 348 2,192 1,277 8,141 20.06 $1,371 $9.67 Estimated 04-05 23 37 7 2 3 8 3 160 12 1 379 2,101 423 1,732 133 3,473 4,354 586 3,179 0 1,398 160 199' 1,718 2,142 6,496 22.97 $1,370 $10.43 7.06 7.59 ACCOUNT #: 210-1052-550 2005-06 BUDGET $244,929 $246,834 $153,712 $7,644 $653,119 3.75 0.0 Budget 05-06 23 37 7 2 3 8 3 160 12 1 379 3,000 550 1,250 220 3,300 1,500 420 3,000 0 1,775 200 375 1,400 1,325 6,500 22.97 $1,723 $12.87 7.47 211 Department: Library Division/Activity: Library Account #: 210-1054-519 Location and Hours of Operation: 201 North Ector Drive, Building E Monday, Tuesday, Thursday 10am-9pm; Wednesday 10am-6pm; Friday, Saturday 10am-5pm; Sunday 1 pm-5pm Mission / Programs / Services: To serve the continuing informational, educational, cultural, and leisure needs of citizens 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 sustained program of learning independent of any educational provider. Additional roles are Popular Materials Library, Preschoolers' Door to Learning, and other specialized programs such as business resources, Young Adult materials, career center and electronic resources. FY2005 Highlights & Accomplishments: ■ Library patrons made an average of 19,547 visits to the library per month ■ An average of 34,162 items were checked out per month • 12,609 items were added to the library's collection ■ The library focused on the needs of small business by providing SCORE (Service Core of Retired Executives) services to our patrons, who assisted an average of 7 small business owners a month with advise on starting a business, business plans, and small business marketing ■ The library focused on serving school children's needs by providing after school activities and devoting space to an after -school Homework Room. • HEB ISD Vocational Transitional Services volunteered an average of 10 hours per week. These special needs kids helped the library by cleaning shelves, stamping books, folding brochures, and other tasks. • The Women, Infants, and Children (WIC) program encourages family literacy by rewarding parents who come to the library and read to their children. An average of 15 families per month took advantage of this program. The library focused on technology literacy by offering classes in basic computing and introduction to the Internet. The library continued to focus on outreach services by serving low-income residents at Twin Bridge Mini Library with books, homework assistance, job searching, and computer access; homebound citizens through Books on Wheels; and elderly residents of Westpark Nursing Center. FY2006 Goals & Objectives: • Identify and implement materials and services for the Hispanic population, • Analyze current workflows and make improvements in efficiency where necessary • Implement a continual inventory process • Continue to serve the recreational, informational, and reference needs of the community Major Budgetary Issues & Operational Trends: • Changing and evolving technology demands from citizens ■ New materials management technology is available to streamline library operations, such as RFID and automated book handling ■ Library materials costs increases will impact our ability to provide items to citizens 212 DEPARTMENT: DIVISION/ACTIVITY: Euless Development Corporation EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $370,945 $0 $84,316 $0 $455,261 6.0 14.0 Library 2004-05 BUDGET $520,216 $0 $127,399 $0 $647,615 9.0* 14.0 2004-05 ESTIMATED $520,216 $0 $126,858 $0 $647,074 9.0 14.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand # of Registered Borrowers Current Holdings Total Library visitations Output/Workload Items Circulated New Books Added Books Withdrawn Efficiency Measures/Impact M&O Budget per Capita Annual circulation per capita Annual Circulation per borrrower Current Holdings per capita Current Holdings per borrower Effectiveness Measures/Outcomes Annual Library visitations per capita Annual Library visitations per borrower of Population who are registered borrowers * Moved 3 positions from General Fund Actual 03-04 44,136 99,972 263,961 428,819 14,220 9,123 $9.15 8.62 9.72 2.01 2.27 5.31 5.98 88.72% Estimated 04-05 47,000 99,792 300,000 423,302 14,007 4,498 $12.95 8.47 9.01 2.00 2.12 6.01 6.38 94.09% ACCOUNT #: 210-1054-519 2005-06 BUDGET $520,878 $2,000 $75,000 $0 $597,878 9.0 14.0 Budget 05-06 48,000 100,000 300,000 425,000 14,500 5,000 $11.78 8.37 8.85 1.97 2.08 5.91 6.25 94.58% 213 Department: Division/Activity: Account #: Euless Development Corporation Economic Development 210-1081-540 Location and Hours of Operation: 201 North Ector Drive, City Hall Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: Increase activity to bring sales tax generating businesses to the community. Evaluate and measure best marketing of Euless property to brokers, developers, and corporate real estate personnel. Continue to develop a "business friendly" and "permitting friendly" atmosphere in the City. Continue retention program with staff visits to our existing businesses to look for expansion opportunities. Strengthen our new web site to ensure maximum exposure and benefit for property sales and lease. Provide developers with assistance to establish new businesses within the City of Euless. Continue to examine all incentive plans to assist relocations to the City of Euless FY2005 Highlights/Accomplishments: • Sales Tax figures were on target for 2005 • Permit fees and growth exceeded projections • The building (formerly Food Lion) was leased ■ The City welcomed proudly Baillargeon Audi, Starbucks, and Acme Brick to the Community ■ 57 New businesses were established in 2004 • Old K-Mart building sold and occupancy planned for 2"d Qtr 2005 FY2006 Goals & Objectives: • Provide strong developers information to promote development of 10% of the raw land in Euless • Strengthen sales tax businesses to increase sales tax revenue by 5% • Continue Retention program for existing businesses ■ Create marketing plans for specific development projects in planning stage Major Budgetary Issues and Operational Trends: • Solid budget provides ample marketing and promotional activity • We continue to see strong development trends in residential and commercial properties 214 DEPARTMENT: DIVISION/ACTIVITY: Euless Development Corporation EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time Input/Demand Output/Workload 2003-04 ACTUAL $53,666 $68,072 $13,938 $75,000 $210,676 0.5 0.0 Economic Development 2004-05 BUDGET $55,672 $75,792 $50,000 $25,000 $206,464 0.5 0.0 2004-05 ESTIMATED $55,672 $75,792 $50,000 $25,000 $206,464 0.5 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Efficiency Measures/Impact M&O Budget per Capita Effectiveness Measures/Outcomes ACCOUNT #: 210-1081-540 2005-06 BUDGET $59,183 $74,460 $50,000 $25,000 $208,643 0.5 0.0 Actual 03-04 Estimated 04-05 Budget 05-06 $4.23 $4.13 $4.11 215 Department: Police Division/Activity: Crime Control & Prevention District Location and Hours of Operation: 1102 West Euless Blvd. Office: Monday through Friday, 8:00 AM to 5:00 PM - Police Officers 24 hours a day Mission / Programs / Services: Account #: 220-3045-521 To provide the citizens of Euless professional, efficient police services. Increase staff and efficiency; expand use of alternative policing methods; reduce response time; increase interaction between citizens and police; provide additional police space; expand current gang and juvenile intervention programs; expand Town Hall Meetings; Neighborhood Watch programs; and Citizen Police Academy. FY2005 Highlights & Accomplishments: • Purchased and implemented new traffic radars • Purchased and implemented patrol rifles in supervisors vehicles • Replaced Ballistic Shields • Continued improvement in contacts between Police and Citizens in community • Increase in Police Department Volunteers • Continued improvement in Crime Scene Processing Function FY2006 Goals & Objectives: • Teach first CERT Class • Continue Incident Command training • Continue Critical decision Making Training Major Budgetary Issues & Operational Trends: • Continued increases in training and supplies • Increase in technology cost 216 DEPARTMENT: Police EXPENDITURES Personnel Operations Capital Transfers TOTAL 2003-04 ACTUAL $993,144 $21,501 $112,204 $0 $1,126,849 DIVISION/ACTIVITY: Crime Control & Prevention District 2004-05 BUDGET $1,077,631 $66,000 $146,133 $0 $1,289,764 2004-05 ESTIMATED $1,078,071 $66,000 $91,133 $0 $1,235,204 ACCOUNT #: 220-3045-521 2005-06 BUDGET $1,097,427 $66,552 $187,529 $0 $1,351,508 PERSONNEL: Full Time 14.0 15.0* 15.0 15.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand # Sworn Police Officers Output/Workload Efficiency Measures/Impact M&O Budget per Capita # Sworn Officers/1000 Population from CCPD Effectiveness Measures/Outcomes # Neighborhood Watch Programs # Neighborhood Watch Meetings Actual 03-04 Estimated 04-05 Budget 05-06 14 $22.65 15 15 $24.73 $26.63 0.28 0.30 0.00 125 125 125 115 115 115 217 Department: Division/Activity: Account #: Non -Departmental Car Rental Tax 240-9060-590 Location and Hours of Operation: 201 North Ector Drive, Building A Mission / Programs / Services: The Texas legislature allows municipalities to levy a motor vehicle tax on short-term rentals, with citizen approval in an election. Funds derived from this tax may be spent for any general government purpose. This tax was approved by voters on November 2, 1999 and became effective February 1, 2000. Mission — To utilize this revenue source to accomplish: ■ Tax rate stabilization ■ Debt reduction or cash flow infrastructure projects such as street rehabilitation, sidewalks and ramps, street lighting, new or renovated buildings, and drainage improvements. ■ Special projects such as City revitalization, erosion control, park projects, etc. FY2005 Highlights & Accomplishments: ■ Provided funding in excess of $700,000 to the General Fund to maintain a stable tax rate ■ Provided a loan to the Texas Star Golf Course of approximately $125,000 for some needed slope improvements ■ Provided funding to the Streets Capital Improvement Project fund to cash flow several street projects. ■ Provided funding for the design of Building B remodel ■ Provided funding to the equipment replacement fund to purchase a new fire truck. In the future this truck will be added to the replacement schedule and depreciated accordingly. FY2006 Goals & Objectives: ■ Continue transfers to the General Fund in order to maintain a stable tax rate for our citizens ■ Continue transfers to the equipment replacement fund to purchase equipment that has not been depreciated in the past. In the future this equipment will be added to the replacement schedule and depreciated accordingly, and charged to the user department. ■ Continue to cash flow building and infrastructure projects in order to reduce the need for debt issuance. In FY 2006, over $3.5 million will be funded for the renovation of Building B and to construction of a New Public Works Facility. Major Budgetary Issues and Operational Trends: During FY2005, this revenue source realized a significant increase over prior years. This fund took a hard hit after September 11, 2001. However, the city has seen this revenue source grow over the last 2 years. As this revenue source grows, the city will be able to continue their mission for this fund. 218 DEPARTMENT: Non -Departmental EXPENDITURES 2003-04 ACTUAL Personnel $0 Operations $6,774,626 Capital $0 Transfers $4,963,166 TOTAL $11,737,792 DIVISION/ACTIVITY: ACCOUNT #: Car Rental Tax* 240-9060-590 2004-05 1 2004-05 2005-06 BUDGET ESTIMATED I BUDGET $0 $0 $0 $6,333,333 $6,666,666 $6,666,666 $0 $0 $0 $1,975,901 $1,975,901 $4,724,583 $8,309,234 $8,642,567 $11,391,249 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Output/Workload Efficiency Measures✓Impact M & 0 Budget Per Capita $235.94 $173.02 $224.46 Effectiveness Measures✓Outcomes * Voters approved tax in November 1999. 219 Internal Service Violas INTERNAL SERVICE FUND ACTUAL BUDGET ESTIMATED PROJECTED SUMMARY FY2003-04 FY2004-05 FY2004-05 FY2005-06 REVENUES Interest Income $ 18,586 $ 15,000 $ 15,000 $ 27,000 Charges for Service $ $ $ $ Miscellaneous/Rental Income $ 4,256 $ $ $ Insurance/Risk/Other Financing Sources $ 2,234,075 $ 2,828,869 $ 2,828,869 $ 3,060,177 Revenues before Transfers $ 2,256,917 $ 2,843,869 $ 2,843,869 $ 3,087,177 Transfer from Other Funds $ 3,016,180 $ 1,745,645 $ 1,745,645 $ 1,610,810 TOTAL REVENUES $ 5,273,097 $ 4,589,514 $ 4,589,514 $ 4,697,987 EXPENDITURES Personal Services $ 88,933 $ 132,707 $ 132,707 $ 131,128 Professional/Technical Services $ 142,916 $ 163,026 $ 163,026 $ 184,015 Contractual Services $ $ $ $ Utilities $ 50 $ 100 $ 100 $ Maintenance $ 13,779 $ 12,950 $ 12,950 $ 12,000 Other Services/Contingencies $ - $ 6,695 $ 6,695 $ 5,000 Insurance $ 3,220,272 $ 3,399,139 $ 3,399,139 $ 3,520,137 General & Administrative $ 2,957 $ 6,226 $ 6,226 $ 5,270 Supplies $ 7,973 $ 13,065 $ 13,065 $ 10,692 Capital Purchases (Equipment) $ 588,439 $ 996,200 $ 727,023 $ 738,977 Debt Service/Bank Charges $ 13,196 $ $ $ Expenditures before Transfers $ 4,078,515 $ 4,730,108 $ 4,460,931 $ 4,607,219 Transfers To Other Funds $ $ $ $ TOTAL EXPENDITURES $ 4,078,515 $ 4,730,108 $ 4,460,931 $ 4,607,219 Total expenditures include capital purchases for equipment which are funded from excess reserves above the recommended reserve level. 220 Department: Division/Activity: Account #: Facility Maintenance Vehicle/Equipment Replacement Fund 601-5090-519 Location and Hours of Operation: Fleet & Facility Operations Center, 1314 Royal Parkway, Euless, Texas 76039 Mission / Programs / Services: The purpose of this account is to administer and procure funding for the replacement of vehicles owned and or leased by the City of Euless. Funds are used for the purchase and outfitting of all new vehicles and equipment per the department's instructions. All vehicles and equipment specifications are written by Fleet Operations staff with departmental input. FY2005 Highlights & Accomplishments: ■ Specification and purchase of 23 vehicles or apparatus. ■ Complete rework or Vehicle Depreciation Schedules to better calculate future vehicle cost. FY2006 Goals & Objectives: • Continue replacement of vehicles and equipment per Fleet Operations set criteria. • Addition of Hybrid Vehicle Technology to the city's fleet mix. • Detailed vehicle asset inventory review. Major Budgetary Issues & Operational Trends: • Continued staff support of vehicle replacement procedures and established guidelines. ■ Implementation of new alternative fuels technology. 221 DEPARTMENT: Facility Maintenance EXPENDITURES 2003-04 ACTUAL Personnel $0 Operations $561,609 Capital $26,830 Transfers $0 TOTAL $588,439 DIVISION/ACTIVITY: Vehicle/Equipment Replacement Fund 2004-05 2004-05 BUDGET ESTIMATED $0 $0 $0 $0 $996,200 $727,023 $0 $0 $996,200 $727,023 ACCOUNT #: 601-5090-519 2005-06 BUDGET $0 $12,000 $738,977 $0 $750,977 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 Output/Workload Efficiency Measures/Impact Capital Budget per Capita $11.83 $14.56 $14.80 Effectiveness MeasureslOutcomes 222 Department: Division/Activity: Account #: Fiscal & Administrative Services Benefits/Insurance 610-5015-519 Location and Hours of Operation: 201 North Ector Drive, Building B Monday through Friday, 8:00 AM to 5:00 PM, with staff on call for emergencies Mission / Programs / Services: To provide City employees with a competitive benefits program at the most cost-effective price to the employee and to the City. This department involves three essential functions: working with TPA to insure claims are paid, providing quality service to employees regarding questions and referrals, and reviewing management reports and making informed decisions and recommendations based on that information. The Insurance Department is continually monitoring costs and fees, and seeking alternative means of providing the best coverage benefits. FY2005 Highlights & Accomplishments: • The Human Resource Department has continued to provide quality customer service to external and internal customers in what may be referred to as a transition period. • New employees receive an excellent introduction to the City of Euless during a daylong orientation program.' • The addition of WEBTPA as the insurance plan administrator, and Scott & White as the drug benefit coordinator have offered financial savings to the City. FY2006 Goals & Objectives: • Explore health care screening opportunities and wellness programs as a means of lowering medical claim cost. ■ Take a proactive position encouraging use of generic medications with Scott & White sponsored meetings. Major Budgetary Issues & Operational Trends: ■ Holding health care premiums down while continuing to offer quality medical benefits. • Increase in use of lifestyle medications. 223 DEPARTMENT: Fiscal & Administrative EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time Services 2003-04 ACTUAL $65,195 $2,756,505 $0 $0 $2, 821, 700 DIVISION/ACTIVITY: Benefits/Insurance 2004-05 2004-05 BUDGET I ESTIMATED $87,844 $87,844 $2,946,221 $2,946,221 $0 $0 $0 $0 $3,034,065 $3,034,065 1.5 1.5 1.5 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Covered Lives: Employees Dependents Spouses Children Retirees Medical/Dental Claims Flex Flex Spending Claims Output/Workload Medical/Dental Claims Processed Claim Checks Written Flex Checks Written Monthly Financial Report Comparison of Bids Received Efficiency Measures/Impact M&O Budget per Capita Effectiveness Measures/Outcomes Avg. Turnaround days/claim processing ACCOUNT #: 610-5015-519 2005-06 BUDGET $88,233 $3,044,545 $0 $0 $3,132,778 1.5 0.0 Actual 03-04 Estimated 04-05 Budget 05-06 330 400 95 305 55 13,196 320 80 13,196 2,640 500 12 9 367 433 177 256 80 20,124 320 81 20,124 13,208 500 ,12 5 $56.72 $60.74 7 7 370 400 150 265 88 21,000 320 82 21,000 13,300 500 12 5 $61.73 224 Department: Fiscal & Administrative Services Division/Activity: Account #: Risk Management, Safety 615-5017-519 & Liability Insurance Location and Hours of Operation: 201 North Ector Drive Monday through Friday, 8:00 AM to 5:00 PM, with staff on call for emergencies Mission / Programs / Services: The Risk Department is charged with the responsibility to identify risks, control risks, and to evaluate insurance programs and revise if necessary. In addition, this department is also responsible for compliance with the ADA act. With the legal risks and obligations brought about by state and federal laws, many areas in this department and the HR department working together are affected: This includes recruitment and selection, affirmative action and equal employment opportunity (EEO), performance management, compensation, benefits, safety and health, employee relations, policies and procedures, training, and termination. FY2005 Highlights & Accomplishments: • Administrative changes will allow for new perspective on ways to limit liability. • Monthly safety meetings in each department. FY2006 Goals & Objectives: • Mininmize City liability by proactive approach with increased emphasis on safety training. • Continue to follow up and complete claims processing as quickly as possible. • Host Texas Municipal League Risk Training Seminar. Major Budgetary Issues and Operational Trends: The overall cost of settling claims continues to rise due to the increase in the price of goods and services. The number of claims submitted hopefully will remain flat or possibly decline with an emphasis on limiting liability with training and awareness. 225 DEPARTMENT: Fiscal & Administrative Services EXPENDITURES Personnel Operations Capital Transfers TOTAL PERSONNEL: Full Time Part Time 2003-04 ACTUAL $23,738 $239,699 $0 $0 $263,437 0.5 0.0 DIVISION/ACTIVITY: Risk Management, Safety & Liability Insurance 2004-05 BUDGET $44,863 $286,171 $0 $0 $331,034 0.5 0.0 2004-05 ESTIMATED $44,863 $286,171 $0 $0 $331,034 0.5 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Claims: In -House Texas Municipal League Verification, Driver's License & Status Output/Workload Safety Programs Defensive Driving Classes Closed Claims • Annual TML Audit/Rate Calculation Efficiency Measures/Impact M&O Budget per Capita ACCOUNT #: 615-5017-519 2005-06 BUDGET $42,895 $327,215 $0 $0 $370,110 0.5 0.0 Actual 03-04 Estimated 04-05 Budget 05-06 90 7 365 24 1 80 1 $5.30 22 30 368 24 1 79 1 $6.63 10 60 368 24 1 80 1 $7.29 Effectiveness Measures/Outcomes # days to Complete & Close Claim 7 7 7 226 Department: Division/Activity: Account #: Fiscal & Administrative Services Workers' Compensation Insurance 615-5020-519 Location and Hours of Operation: 201 North Ector Drive Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: The mission of this department is threefold: • Assist in hiring capable, functional persons for City staff by pre -placement physicals. • Provide the most cost effective medical treatment to injured employees. • Provide innovative benefit programs to all employees. FY2005 Highlights & Accomplishments: • Offered training and safety programs to limit on the job accidents. • Quarterly presentations to directors of all claims filed. FY2006 Goals & Objectives: • Update functional job descriptions as needed with departmental direction. • Begin employee awareness/wellness initiatives. Major Budgetary Issues & Operational Trends: A decision was made to enter a risk pool with TML turning all workers compensation claims to them for processing. Based on past experience this move has the potential to save the City of Euless thousands of dollars over the coming years. The city will retain medical on all claims that have been kept/processed in house from prior years. 227 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Workers' Compensation Insurance EXPENDITURES I 2003-04 I 2004-05 ACTUAL I BUDGET Personnel $0 $0 Operations $404,939 $368,809 Capital $0 $0 Transfers $0 $0 TOTAL $404,939 $368,809 ACCOUNT #: 615-5020-519 2004-05 2005-06 ESTIMATED BUDGET $0 $0 $368,809 $353,354 $0 $0 $0 $0 $368,809 $353,354 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 03-04 Estimated 04-05 Budget 05-06 WC TML Claims 12 24 36 WC In -House Claims 61 11 0 Executive Physicals 10 5 10 Pre -Placement Physicals 140 150 150 Immunizations 120 75 75 Medical Screenings 4 4 4 DOT -Required Drug & Alcohol Testing 110 400 400 Output/Workload Monthly Financial Report 12 12 12 Annual TML Audit/Rate Calculation 1 1 1 Claims Processed 61 MO 59 Claims Checks Issued 212 240 200 Efficiency Measures/Impact M&O Budget per Capita $8.14 Effectiveness Measures/Outcomes $7.38 $6.96 228 vments Ca?ttal I?tOe program 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. Proaram 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 Financina — Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. H. Infrastructure Maintenance — The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually so that repairs will be made amounting to a designated percentage of the value of the streets. 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. 229 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. II. SCOPE & NECESSARY ELEMENTS All City improvements to be considered by City Council will be presented utilizing these guidelines. Proper planning, consistency, and uniformity will provide better format for public consumption of information. Initial Necessary Elements: 1. Project Name or Title 2. Estimated cost of an improvement project 3. Anticipated method of funding 4. Some form of priority rating 5. Scheduling fiscal year 6. Account number to which the project is to be charged III. RESPONSIBILITIES & TYPES OF PLANS Water Proiects — 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 Proiects — 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 Proiects — Improvements and additions to the City Park and open -space system. The responsibility rests with the Community Services Department. Traffic Control Proiects — 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 Proiects — 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. Drainaae Proiects — 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. 230 Golf Proiects — 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. Furnishina 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. investiaation 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. 231 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 Proaram - 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 "Proiect" - "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. 232 CURRENT CAPITAL PROJECTS FUNDS Water and Sewer Construction Fund — Used to account for the financing and construction of various water and sewer mains. Proceeds are from the sale of revenue bonds, contributions from other agencies, capital recovery fees, and water and sewer operating transfers. Water Impact Fee Fund - Used to account for the construction of projects funded by the water impact fees. These funds are legally restricted to items identified in the water impact fee study. Wastewater Impact Fee Fund - Used to account for the construction of projects funded by the wastewater impact fees. These funds are legally restricted to items identified in the wastewater impact fee study. Drainaae Improvement Fund — Used to account for the financing and construction of various drainage projects. Proceeds are from the sale of drainage revenue bonds and monthly billings. Athletic Complex Construction Fund — Used to account for the financing and construction of the City's new youth -oriented sports facilities projects. Proceeds are from sale of revenue bonds, grant, general fund bond sale and inter -fund transfer and interest income. Softball Construction Fund — Used to account for the financing of and renovations to the softball complex facility. Proceeds are from sale of revenue bonds and operating reserves. Golf Course Construction Fund — Used to account for the financing and construction of a golf course, clubhouse, and conference center facility. Proceeds are from sale of revenue bonds, inter -fund transfer and interest income. Police Facility Construction Fund — Used to account for the financing of and construction of a new police facility. Construction is substantially complete. Street Construction Fund — Used to account for the financing and construction of various street infrastructures. Proceeds are from the sale of general obligation bonds, certificates of obligation, contributions from other agencies, and accumulated cash reserves. General Construction Fund — Used to account for bond proceeds and accumulated cash reserves related to general facility improvements such as fire stations and campus improvements. Car Rental Tax Capital Proiects Fund — Used to account for any ongoing projects or construction projects funded from this revenue source. Half Penny Sales Tax Capital Fund — Used to account for the financing and construction of Euless Development Corporation approved projects, currently include Parks, Library, and Economic Development. Proceeds are from the sale of revenue bonds, sales tax collections, and interest earnings. 233 Fund Balance Summary - Capital Estimated FY04-05 and Budgeted FY05-06 Capital Improvement Projects 'Beg. Working Capital FY05 FY05 Estimated Revenues Total Available: FY05 Estimated Expenditures Total Expenses: Estimated Working Capital FY05 FY06 Budgeted Revenues Total Available: FY06 Project Budgeted Carryover Total FY06 Budgeted Expenditures Estimated Working Capital FY06 FY2006Projects FY2006 CDBG (Oakwood Terrace) Water System Security Upgrade Line Replacement, Cedar Hill Estates Line Replacement, Ector Drive Line Replacement, Cannon Drive Well Repairs Little Bear Creek Collection Line TRA Payments Little Bear Creek Drainage Study McCormick Park Debt Service, Revenue Bonds Series 2000 'Total FY2006 Projects Water Wastewater W&S Impact Impact CIP Fee Fee $5,343,880 $2,356,316 $1,139,693 932,553 6,276,433 (2,353,448) (2,353,448) $3,922,985 1,182,534 5,105,519 (1,456,600) (3,466,805) (4,923,405) $182,114 262,600 75,000 319,000 425,000 250,000 125,000 $1,456,600 404,077 2,760,393 (285,378) (285,378) 49,129 1,188, 822 Drainage CIP $1,243,990 23,774 1,267,764 0 (93,739) 0 (93,739) $2,475,015 $1,188,822 330,000 2,805,015 (278,071) (8,695) (286,766) $2,518,249 278,071 $278,071 40,000 1,228,822 (655,000) (15,000) (670,000) $558,822 595,000 60,000 $655,000 $1,174,025 6,000 1,180,025 (300,000) (772,366) (1,072r366) $107,659 50,000 250,000 $300,000 234 Fund Balance Summary - Capital Estimated FY04-05 and Budgeted FY05-06 Capital Improvement Projects 'Beg. Working Capital FY05 FY05 Estimated Revenues Total Available: FY05 Estimated Expenditures Total Expenses: Estimated Working Capital FY05 FY06 Budgeted Revenues Total Available: FY06 Project Budgeted Carryover Total FY06 Budgeted Expenditures 'Estimated Working Capital FY06 Athletic Complex CIP $702,152 FY2006 Projects Debt Service, Cert of Oblig Series 1996/2004 Debt Service, Cert of Oblig Series 1995/2004 'Total FY2006 Projects 4,328 706,480 (706.173) (706,173) $307 0 307 0 00171 (307) $0 Softba I I CIP $1,443 135.699 137,142 (134.199) (134,199) $2,943 132.319 135,262 (132,319) 0 (132.319) $2,943 132,319 Golf CIP $1,422 705.213 0 706,635 7,998 (704.426) (4,726) (704,426) (4,726) $2,209 $3,272 582.713 0 584,922 3,272 (582,713) 0 0 0 (582.713) 0 $2,209 $3,272 Parks CIP $7,998 582,713 $0 $132,319 $582,713 $0 235 Fund Balance Summary - Capital Estimated FY04-05 and Budgeted FY05-06 Capital Improvement Projects !Beg. Working Capital FY05 FY05 Estimated Revenues Total Available: FY05 Estimated Expenditures Total Expenses: (Estimated Working Capital FY05 FY06 Budgeted Revenues Total Available: FY06 Project Budgeted Carryover Total FY06 Budgeted Expenditures !Estimated Working Capital FY06 FY2006 Projects East Midway Road Overlay Midway Drive, N. Main to FM157 Overlay Fuller -Wiser, Midway/Harwood Overlay S. Main St./ SH10/S. Pipeline Rd. Overlay S. Pipeline Rd. Bridge Replacement Building B Construction Public Works Facility Mid Cities Landscaping Park Amenities Upgrade Incentives JTotal FY2006 Projects Police Facility CIP $142,795 Streets CIP $10,921,107 728 532,026 143,523 11,453,133 (10,269) (1,169,255) (10,269) (1,169,255) $133,254 $10,283,878 275,000 133,254 10,558,878 0 (522,000) (133,254) 59.490.610) (133.254) (10,012,610) $0 $546,268 83,000 105,000 40,000 137,000 157,000 $0 $522,000 Car Rental General Tax CIP CIP $42,060 $2,106,562 811 1.233.991 42,741 3,340,553 0 (3,075,407) 0 (3,075,407) $42,741 $265,146 0 3.602.074 42,741 3,867,220 0 (3,501,316) (2,700) (273,885) (2,700) (3.775.201) $40,041 $92,019 1,279,360 2,181,956 40,000 Half -Cent CIP $443,367 33,934 477,301 (141,219) (141,219) $336,082 1 177.000 513,082 (175,000) (138.487) (313.487) $199,595 I 150,000 25,000 $0 $3,501,316 $175,000 I 236 CITY OF EULESS CAPITAL IMPROVEMENT PROGRAM The City of Euless has developed and produced under separate cover a Capital Improvements Program. This program is reviewed annually to reflect changing priorities. It provides a framework for identifying capital requirements, scheduling projects over multiple years, coordinating related projects, and identifying future fiscal impact. This document details all capital projects that have been identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4) requires "A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing". Section 2 (5) further requires "A list of capital projects which should be undertaken within the five (5) next succeeding years". Excerpts from the Capital Improvements Program publication have been summarized in the Operating Budget document for your convenience. Formal City Council Adoption of the Capital Improvement Program indicates the City's commitment to the plan, but does not in itself authorize expenditures. The necessary funding mechanisms must be adopted each year to pay for the improvements. Each year, the Capital Improvement Program includes a thorough review process similar to the operating budget. A Capital Improvement Program Fund Balance Summary has been provided that reflects all resources currently available and projected resources for the upcoming budget year. This summary reflects capital expenditures that were approved during the budget process, lists all capital projects that will be presented to the Council during FY2006 for approval, and verifies that resources are currently available to fund all these projects. As projects are approved by the City Council, they will be moved from the "Unfunded" section of the Capital Improvement Program to the "Funded" section. There are five major categories of capital projects including Drainage Projects, Street Projects, Wastewater Projects, Water Projects and Other Projects. Summaries of Funded Projects have been provided in this section including financial information, descriptions, justifications, and effect on operating and maintenance costs. Unfunded projects have been prioritized into three categories. Priority A indicates that the project will be presented to Council during the upcoming budget year for action. These encompass the FY2006 proposed projects. Priority B indicates that projects will be presented to Council within two to five years. Priority C indicates that projects will not begin for at least 5 years. Only Priority A projects have been detailed in this document. For information on future year projects refer to the Capital Improvements Program. The following table summarizes budgets for Funded Projects. Unfunded Projects have also been summarized by category and priority. Funded Proiects Unfunded Proiects Drainage Street Wastewater Water Other Funded $ 880,609 $ 22,982,923 $ 2,040,413 $ 5,659,626 $ 18.845.412 $ 50,408,983 Total Funded $ 50,408,983 Priority A $ 300,000 $ 522,000 $ 1,601,600 $ 325,000 $ 3.651.316 $ 6,399,916 Priority B $10,950,000 $ 4,873,000 $ 2,229,000 $ 1,893,000 $ 3.454.000 $23,399,000 Unfunded Projects Priority C $ 9,590,000 $ 4,470,000 $ 3,026,000 $ 537,000 $23.117.500 $40,740,500 $70,539,816 237 U 0 w - xx rN Z U ZU z z 3 a IT. E G u. U O W U. 0 O p w 2 E LL a p Fo • 0 CO 5 = o C o w CC 0 U N ¢ a • m cc c7 N y 0 H v a. o m w CC Wa a 0 = u 00 0 U. g a= a� 2 L. V m 1- c rn gyp Uw 0O = 0 O.LL a • 0 CC a Z 8 0 LL $ le E i w Project Description DRAINAGE PROJECTS 00 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8 8 00 00 00 00 00 0 00 00 00 00 0 0 00 00 00000 00 0 00 00 0 0 8 00 00 0 00 0 0 0000 p0 00 0 00 00 0 0 00 0 0 0 0 0 0 0 0(�( 0 0 0 0 0 0 0 0 0 0 0 0 0 00 80 w N (09 0 00 0 ((0 CO m R Til 0 8 CO m N I, m N N co O o. (- 8 m 0Crt 0 0 0 V0' oo Ono M O(9 m a m 0) u) O • F (J •- �- W 0 •- •- •- .- •- •- V .— H d' o v. 69 69 0 69 69 (A 69 0 0 (9 (9 y (9 69 (0 69 69 69 0 69 (9 (A 69 69 69 49 EA 69 (A (H 69 69 0 69 N 69 67 69 69 0 10 Q m m m m m in m CO 0 0 0 U U U U U Blessing Branch, Main to SH 360 Gateway Boulevard Channel Kynette Drive Culvert Modifications Little Bear Creek Oak Lane Channel Trailwood Addition (Summit Ridge) Simmons Culvert Improvements DRAINAGE PROJECTS - TOTAL STREET PROJECTS CO CO CO m m m (D 00 0 0 0 0 U c 0 0 d E mG O o = z a $ m0 U) c T � j 3 � Q m �5o STREETS PROJECTS - TOTAL 238 0 W ~ to O CC F Z U ZU z 3 0 U. 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U y Li. .. a° V U OTHER PR Aquatics Center/Res Center Exp, Phase II Parks ® Texas Star, Phase IV Simmons Center Expansion Splash Pad Midway CITY OF EULESS FY2006 PROPOSED PROJECTS PRIORITY A DRAINAGE PROJECTS LITTLE BEAR CREEK STUDY UPDATE TOTAL ESTIMATED PROJECT COST: $50,000 Description: This study will evaluate the erosion that has occurred and the impact to the existing park facilities, with recommendations for drainage improvements. Justification: Continued erosion may eventually undermine the park facilities. This study will identify areas of concern and proposed improvements. Operating and Maintenance Impact: Proposed improvements found in the study will be added to the Capital Improvement Program for future funding consideration. McCORMICK PARK TOTAL ESTIMATED PROJECT COST: $250,000 Description: Construct erosion control for the northern embankment of Little Bear Creek near the Joyce Court parking facility and adjacent to the park trail to the west. Justification: The construction of this project will help prevent the erosion that is threatening the parking facility. Operating and Maintenance Impact: Further erosion on this property will result in severe damage to the parking facility at this location. Additional capital funding would be required to reconstruct the parking lot. STREET PROJECTS EAST MIDWAY ROAD OVERLAY TOTAL ESTIMATED PROJECT COST: $83,000 Description: This project consists of edge mill, asphalt overlay, and re -striping Midway Road from North Main Street to Fuller -Wiser Road. It will also include adjusting manholes and water valve covers. Justification: The existing asphalt pavement is deteriorating and will soon become a maintenance problem. The asphalt overlay will provide an improved riding surface, will extend the life of the roadway and will enhance the appearance of this thoroughfare. , Operating and Maintenance Impact: This project will allow the city to avoid increased maintenance cost which will become a problem if this project is not completed. MIDWAY DRIVE OVERLAY, NORTH MAIN TO FM157 TOTAL ESTIMATED PROJECT COST: $105,000 Description: This project consists of edge mill, asphalt overlay, and re -striping Midway Road from North Main Street to FM157 (approximately 5,500 linear feet). It will also include adjusting manholes and water valve covers. Justification: The existing asphalt pavement is deteriorating and will soon become a maintenance problem. The asphalt overlay will provide an improved riding surface, will extend the life of the roadway and will enhance the appearance of this thoroughfare. 242 CITY OF EULESS FY2006 PROPOSED PROJECTS PRIORITY A Operating and Maintenance Impact: This project will allow the city to avoid increased maintenance cost which will become a problem if this project is not completed. The city plans to enter into an inter -local agreement with Tarrant County to accomplish this overlay project. The county will provide the equipment and the manpower for the overlay and striping, and the city will provide the asphalt materials, traffic control, and utility adjustments. By joining the county on this project, the city should realize significant savings which can be allocated to other overlay projects. FULLER -WISER ROAD OVERLAY, MIDWAY TO HARWOOD TOTAL ESTIMATED PROJECT COST: $40,000 Description: This project consists of edge mill, asphalt overlay, and re -striping Fuller -Wiser Road from Midway to Harwood Road (approximately 1700 linear feet). It will also include adjusting manholes and water valve covers. Justification: The existing asphalt pavement is deteriorating and will soon become a maintenance problem. The asphalt overlay will provide an improved riding surface, will extend the life of the roadway and will enhance the appearance of this thoroughfare. Operating and Maintenance Impact: This project will allow the city to avoid increased maintenance cost which will become a problem if this project is not completed. The city plans to enter into an inter -local agreement with Tarrant County to accomplish this overlay project. The county will provide the equipment and the manpower for the overlay and striping, and the city will provide the asphalt materials, traffic control, and utility adjustments. By joining the county on this project, the city should realize significant savings which can be allocated to other overlay projects. SOUTH MAIN STREET OVERLAY, SH10 TO SOUTH PIPELINE ROAD TOTAL ESTIMATED PROJECT COST: $137,000 Description: This project consists of edge mill, asphalt overlay, and re -striping South Main Street from SH10 to South Pipeline Road (approximately 5,280 linear feet). It will also include adjusting manholes and water valve covers. Justification: The existing asphalt pavement is deteriorating and will soon become a maintenance problem. The asphalt overlay will provide an improved riding surface, will extend the life of the roadway and will enhance the appearance of this thoroughfare. Operating and Maintenance Impact: This project will allow the city .to avoid increased maintenance cost which will become a problem if this project is not completed. The city plans to enter into an inter -local agreement with Tarrant County to accomplish this overlay project. The county will provide the equipment and the manpower for the overlay and striping, and the city will provide the asphalt materials, traffic control, and utility adjustments. By joining the county on this project, the city should realize significant savings which can be allocated to other overlay projects. SOUTH PIPELINE ROAD BRIDGE REPLACEMENT TOTAL ESTIMATED PROJECT COST: $157,000 Description: Bridge and Related channel improvements are planned at South Pipeline Road over Post Oak Channel. The existing structure is to be replaced because of structural and geometric deficiencies, as well as Toad restrictions. The City of Fort Worth will manage the project with the City of Euless paying for construction cost for the 25% of the project within the City of Euless limits. 243 CITY OF EULESS FY2006 PROPOSED PROJECTS PRIORITY A Justification: South Pipeline Road is an important east -west thoroughfare providing access to Tarrant County's southeast portion of Euless. This project will correct structural deficiencies, as well as alleviate load restrictions. This project will require an inter -local agreement with the City of Fort Worth and will be timed to proceed with the South Pipeline overlay project. Operating and Maintenance Impact: This project will allow the city to avoid increased maintenance cost which will become a problem if this project is not completed. The city plans to enter into an inter -local agreement with the City of Fort Worth to accomplish this overlay project. The total estimated cost of this project is $628,000. Euless will be responsible for 25% of the total cost. By doing this in conjunction with the overlay project, the city will be able to save additional construction costs associated with doing the projects separately. WASTEWATER PROJECTS LINE REPLACEMENT, CEDAR HILL ESTATES TOTAL ESTIMATED PROJECT COST: $319,000 Description: This project will replace sanitary sewer lines in the Cedar Hill Estates Addition. Existing deteriorated sewer mains will be replaced along Broadway Avenue between Sunset Drive and Hollywood. Justification: Wastewater mains in the Cedar Hill Estates Addition have deteriorated as they have aged and are requiring additional maintenance. Systematic replacement will prevent a mandatory wide spread replacement. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. LINE REPLACEMENT, ECTOR DRIVE TOTAL ESTIMATED PROJECT COST: $425,000 Description: This project will replace sanitary sewer lines in between Ector Drive and Donley Drive from Harwood to the end of lines. Justification: Many sanitary sewer lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infestation, and deterioration due to hydrogen sulfide gas and other chemicals. Many are not functional at an acceptable level and are inundated with infiltration and inflow. Systematic replacement will prevent a mandatory wide spread replacement. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. LITTLE EAR CREEK COLLECTION LINE TOTAL ESTIMATED PROJECT COST: $595,000 Description: Design and Construction of the Little Bear Creek Major Collection Line identified in the 1999 Wastewater Impact Fee Review. 244 CITY OF EULESS FY2006 PROPOSED PROJECTS PRIORITY A Justification: Existing wastewater main does not have adequate capacity to serve future growth in the basin. Operating and Maintenance Impact: Impact fee funds are currently available to pay the construction cost associated with this project. By using impact fee funds, operating funds can be allocated to other water and wastewater projects. FY2006 CDBG PROJECT, OAKWOOD TERRACE WEST TOTAL ESTIMATED PROJECT COST: $357,600 (City's contribution $262,600) Description: Replace sanitary sewer line servicing the south side of McCormick and Copher Courts and Creekside Drive from Hilton Drive to Evergreen. Justification: Many sanitary sewer lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infestation, and deterioration due to hydrogen sulfide gas and other chemicals. Many are not functional at an acceptable level and are inundated with infiltration and inflow. Systematic replacement will prevent a mandatory wide spread replacement. Operating and Maintenance Impact: By obtaining Community Development Block Grant (CDBG) funds for this project, the city will save $95,000 on this project. Therefore these funds can be allocated to other water or wastewater line replacements. WATER PROJECTS WATER SYSTEM PERIMETER FENCE UPGRADE TOTAL ESTIMATED PROJECT COST: $75,000 Description: This project would provide new perimeter security fencing to the following water production and storage sites: Fuller GST, Heritage 2MG Tank, North Main 1 MG Tank, and Far North Main 2MGTank. Justification: Increased water security by addressing vital elements recommended in the 2004 water system vulnerability assessment as identified by Lockwood, Andrews, and Newman, Inc. and submitted to the Environmental Protection Agency. Operating and Maintenance Impact: This is the second phase of the security upgrade program. Additional funding will be required next year for the final phase of this project. LINE REPLACEMENT, CANNON DRIVE TOTAL ESTIMATED PROJECT COST: $250,000 Description: This project consists of replacing the existing 4" CI water main with 8" PVC from South Pipeline to Hollywood. Justification: This waterline is old and deteriorated. Substandard size water mains provide inadequate flow of water for fire protection. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. 245 CITY OF EULESS FY2006 PROPOSED PROJECTS PRIORITY A OTHER PROJECTS BUILDING B CONSTRUCTION TOTAL ESTIMATED PROJECT COST: $1,279,360 Description: This project will provide for the construction of a more efficient work space area. Building B will be remodeled to expand the layout for the following departments: Finance, Utility Billing, and Human Resources. Justification: Renovation of Building B will provide more efficient workspace area and allow the building to be brought up to the current ADA and TAAS standards during remodel. Operating and Maintenance Impact: The city anticipates an increase in maintenance, janitorial and utility costs in the General Fund and Water and Sewer fund in conjunction with the completion of this project. PARK AMENITIES UPGRADE TOTAL ESTIMATED PROJECT COST: $150,000 Description: This project will address the upgrade of all city parks to modernize amenities to include water fountains, play components, picnic stations, and pavilions. This project will provide funding for the aged playground units that are approaching 10-15 years old at several parks throughout the city, as well as, minor improvements at all city parks. Justification: Pursuant to the recommendations in the Parks Master Plan, parks should be brought into compliance with ADA standards relating to accessibility. Additionally, the existing equipment in many parks is becoming aged and outdated and will require refurbishment/replacement in, the near term. Operating and Maintenance Cost: This project will minimize maintenance cost related to playground equipment and will allow these funds to be reallocated to other park improvement projects. MID CITIES LANDSCAPING TOTAL ESTIMATED PROJECT COST: $40,000 Description: This project will include an irrigation, landscaping, and beautification plan for this major road entrance into the city. Justification: Landscaping of this artery into the city will beautify the area and could be a catalyst for future beautification projects. Operating and Maintenance Impact: The city anticipates a slight increase in landscaping maintenance. PUBLIC WORKS FACILITY TOTAL ESTIMATED PROJECT COST: $2,181,956 Description: Site planning, topographic surveying, architectural design, and construction of a new Public Works Facility to be located on existing city property east of the fire station and animal control shelter at 1515 Westpark Way. The scope of the work will include office space for supervisors, built-in desk space and storage for foremen, equipment storage bat for weather 246 CITY OF EULESS FY2006 PROPOSED PROJECTS PRIORITY A sensitive equipment, conference rooms, training rooms, locker rooms, outside construction materials storage bins, and sheltered vehicle parking. Justification: The existing public works facility is 50 years old and is a former corrugated metal building that has been modified over time. The building and ancillary structures are not ADA compliant. The current facility requires excessive maintenance, lacks adequate space for the personnel assigned to public works, and lacks space for training. The current building sits a piece of property owned by the City of Euless with in Bedford city limits. The City would like to move the facility within their boundaries. Operating and Maintenance Cost: The city anticipates an increase in maintenance, janitorial and utility costs in the General Fund and Water and Sewer fund in conjunction with the completion of this project due to an increase in square footage from the existing structure. 247 0 0 0 0 0) M 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0) rn 7.Efl (A EA 69 V* 1' (A Eft 69 69 Ea. Eft 69 (ft 69 69 EA 69 Eft 69 V• v a c L) to 0) 0) w n° 0) 0) 0) 0) y • 0) o o o o 0) N .- co N. (0 0 o tfn 0 0 0 0 0 0 0 CO 'p CO 0 0 0 0 E 0 0) 0) N c0 0 0 0 0 0 0 0 0 0 69 N 0 0 (O O O O co N N .- 0 N 0 0 7000a100 0) U 7 O (5 O O 0) - I: a0 r to O N M O 6 LO O N. N II)n O) CO c0 N N N CO h.TO N N M N0) CO co it;m f-7 NA 6M9 69 CO Ns E9 64 O O • 69 E9 69ro co 69. w 2 69 Eft L. m (0 0 0 co 0 Li) 0 0 CO LC)0) CO0) rn o to 0 COO v 0 N. 0 0 7 69 0) 0 M CO CO V' 0 N 0 (O 0 0 o W 69 M O1 N O O. 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O Oa) to M 00) CTa 3co 6963. CC CC n. 0- `c, E -• w Qa az E. Um to '" 0) o 0 0 0 0) • (0 n too o to 0 0 0 0 0 0 0N. 0 0 0 0 fA 0 (O O) N co O 0 0 0 0 (ft (fl to (A 0) Q 0 (O O O O () O N'- O N 0 ('M 7.0 0 0 7 C.) UT RI c o rn O o 6 N 0 6 V' 6 (A o co 6to I� 0) co co N N N O n h. h.N M N. N. N M 69 CO c0 N. ,(» N O to CO64 N.W. • (y 69 69 fA N: to6 M 69 69 6 69 64 69 69 N 3 ER Lit Project Description DRAINAGE PROJECTS Misc Drainage Improvements Main Place Channel Stabilization Channel Stabilization on Tributary WFA Drainage Project Study Fund Balance - Drainage CIP 0 0 0 0 0 0) M V' V• O) O) O O O 0) OC cC Cr EC co O O O c)LL Sub -Total Drainage Projects STREET PROJECTS North Main Street Industrial Signal Timing Harwood 157/Main Overlay Fund Balance - Street CIP V' to co co 0) N V• co V' N M N O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0) 0) O) O) Cr) 0) 0 M ct V' to to (0 0) 0) 0) 0) 0) 0) 0 0 0 0 0 0 0 0 0 0 as0dmd d d a a a a a. a 0- Sub -Total Street Projects 248 CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY O O O O O O O O O Ih N. 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Oi (O (O W 69 EA EA EA 69 69 69 EA 6A N Vim' 69 EA EA 69 69 69 EA EA EA 69 EA 69 EA (A EA EA N O N O y C O Oi u) to O V m V' V' 0) coCO = X C N 0 c0 = MIt!. 69 64 S M 0 0 0 0 0 0 0 0 0 CO O Ih O O O c0 O O O O O O O O O O O (O 'O y O O O O O O O O 69 O M O) O O O 0) O O O O O O O O O 69 69 N 0 0 O O N 0V_ COO O (0 V: O 5 0O N .- O O O a0 O O O O M O O O O 0VI0 N O co O V O M N O i u) O O cis O N. O of (O M 0) ,�., to O O) COCO0 a0 0) N NO u) N.M M co V' co N. op(O t1) N N N CO CON CO_ (0 in O CA 69 E9 E9 6969 EA.(O = 0 Efl 69 69 69 69 EA 69 EA EA n) EA E9 EA E9 69 69 u) W o to 69 69 69 69 ►. a c.- 6 O CO (O • 0) tq CO O 0) (C) O- V• '(0 O O 0) Ih O O a0 O N O O V' 0 COO O V• dd_ ' O E9 0) Vto VN O N M o0 O) O O O N O O) 69 69 C m V_ O M O (O M to NCO M ' N • 0)0 01 N I. N O CO(O *- O V N _ 'fl O M t` 6ui O (fl O h I� V' M V (O O cccos d: ciso) (O N ui ,:is t` N VCOO N ' 0) N CO(O 0 a0 O) *- to V• 0N N N (0 Ih 0) N () CO 1., = N N CO CO 0) O 69 E9 N 0) (A EA 69 69 6969 69 CO> m 69 EA EA EA 69 EA EA 69 EA E9 69 69 EA EA EA 05 0 69 EA 69 (0 O O N (1) V' (O to N O V' tf) (0 (O d• O COCO0) O O N O a0 0) O O N (Q N a0 69 CO0) to V' a0 u) O) 69 0) O N M n CO E9 Ih O O E9 69 0) a0 0) O 69 EA .0 uco co N OV N N 0 uO uu) O 0) h N h CO Cto VOW r O N Pa0 co 0) O N 6 N o uO ) co CV 0 M h? (O CV a co N to 6969 64 69 EA 69 CO CD N N 00' V' EA 69 EA E9 EA EA EA N 0 0 E9 69 EA 63 I1I •- CO 0 0 0 0 0 0 0 0 0 M O th O O O a0 O O O O O O O O O O O O O 0 0 0 0 0 0 0 0 V) O M 0) O O O 0) O O O O O O O O O EA EA N Cq O O N 0) V: CO O O D O N .- O O O c0 O O O O M O 0 0 0 (O R o c') O (O O •c O M c\i O O C)i 0) ui O O O O O N O o) o) co ch o) w u) O O) O CO CO CO th V' CO 0) N N O to t\ CO M CO V' CO Ih tT CO (O to m N N N M M 0 N M CO N O 69 69 69 69 69 69 EA CO O) 69 EA 69 69 E9 69 69 69 EA ni ffl 69 EA. 69 EA.3 N EA 69 fA EA _ cti 69 CO f�/ 0 0 0 0 0 0 0 0 0 0 0 O d' O O O o0 0 0 0 0 0 0 0 0 0 0 0 N C— 69 69 O O O O EA (A,069 0 E9 CO EA. 69 EA 0) EA E9 EA 0 0 0 0 0 0 69 69 CO O m N •- V' co (o V: co co O M O O O O O Q) V O N u) O O O of 0) CO 6O N V CO V N. 0) N. V' (0 N. O a0 co 0) O. C EA E9 E9 EA 69 69 69 EFi 69 01 O 0 E as Q In M 0 0 0 0 0 0 0 0 0 M O +- moo 0 0 0 0 0 0 0 0 0 0 0 0 0 V' C O O O O O O O (A ,� O CO CD O O O O O O O EA E9 E9 fA (A. 69 EA EA 0) O O O O O O O O O O N M O O O O O O O in 0 To CV cis) cis nC) O a6 t0 O of of ui O O O O O h o) u) O N a0 O CO CO CO a0 0) 0) NO u) O CO CO0 N. +a-,r. N N EA M CO N _ O (.0N O EA EA E9 CO 0) M f9 EA EA 69 E9 69 69 69 69 69 EA V: '0 E9 69 69 69 69 0 CO Project Description WASTEWATER PROJECTS Misc Sewer Rehab O c ots C Line Replacement, Canyon Ridge E O 0 z (i � = Y Y IS 4. . °) a ((0 . d C) O u. ` d cn (n ui U t- d N If If If t tf 0 0) a) d a) EEEEES CC.) () U U 0 0 CD U CIS a) CO C6 CC tV a a n n O. n CC CC Cr CC CC CC c c c c c c J J J J J J FB - Wastewater Impact (Restricted) N N M V- u) CO N CO O CO 000c00 1' 0 (1) O O O O O O O O O 0) LL Sub -Total Wastewater Projects WATER PROJECTS Water Tank Painting Plans & Specs Misc Utility Rehab - Water Water Tank Debt Payment Well Repairs Well Rehab/Disinfection Effluent Water Main West Pipeline Water Main Replace West Ash Lane a 8. a) n a) C a) U O. cr a) C J System Security Upgrade FY'2005 CDBG Line Replacement, S Atkerson Ln Line Replacement, Blanco Dr. a`) CF 1.14 N o Tz ` 17) > cC C C U a)a)a) E a) CO 0 N a) an) 0 S S cc J J m FB - Water & Sewer CIP N V' N u) (O N M V' to O O O O O O O O O O O O O O O O O O O N V V' ta) to u) to to to O O O O O O O O O O O O O O O O m F- I- I- I- f- I- F- ►- 1- I- F- F- 1- f- 1- m m C. Sub -Total Water Projects 249 5 cc 0 cc a z W 2 W 0 a 5 J 1Q- a U FUNDED PROJECTS SUMMARY 0 0 0 0 0 0 0 0 0 0 0 0 E9 to E9 69 69 E9 E9 E9 E9 69 69 E9 N m to O 7 X C (" C W IL 6to N tr 7 0 N (0 o0 c0 0 0 0 0 N (04 y O) O) O N (O (') O) O O O O c0 0 0 c0 0) 0 0) U N t� O O O O 7 O) R 0n O) O N o) M (O O to to to to 00 O N O t` N C09_ co O In N Ntr a m E9 E9 r E9 N E9 ' 69 co. O o W d 69 69 E9 64 m k. 0O (") N t' t` O O N 1. 0) et N^ O c0 V' N (O c 0 0 0 N 0) C ++ 0) O N (0N V_ 0) O Et (0 O O) C p) t` O) O ca. V' V R.t1) (O M c c0 N 0 C0 N c0 t` CO t() co 69 co O m 3 E9 Efl 6Ri 69 E9 EA E9 N 0 m N c0 0 EA 0) CO (o 0 0) 0) r 0 0 CO (�) M 0) (Q N - M inE9 (O t` 69 0) O) (0 (0 .II 0 0) c0 N O co O (r) Cl. in co 0 r O) O) to O) to oV o 0)' 'O N Lt)_ N. N(0 t() N N 0 m C 69 E9 F9 m O O. C E9 E9 EA Vi () 64 w V 7 0 N CO c0 c0 0 0 0 0 N c) 0 O) O) O N (O (10) 0 0 0 0 0) 0 in 0 O) O O) to N N. O O O 7 0) ( O n O) O N O) r7 (O O to to )6 to N m r N r 0 (. N (00 N 0 69- N c00 1. 'O N E9 ffl '.. E9 c' 69 W O o E9 E9 Eti 69 N• m 7(J 7 o o o O O co 0 0 0 0 to M O C (00 O toN co EA EAN. 69. 69 O F69 . Et; (6 O M c0 : 3 • 94 69 N o 0) v of o m (H ifl to E. E as to o v o 0) (o c00 0 0 0 0 N0 o 0 o) 0 to (0 0) 0 0 0 0 0 to N. N O) O (0 to N O O O O O co O co O (o 'r O T O) c' O O to to to O m r N 69 O N N (00_ 0 O 6 N N tr 0) m (y E9 r E9 nj E9 E9 EA r 9 (f3 69 69 E9 tr 7 CO Project Description Parks @ Texas Star Phase III EDC Incentive Funds Development Studies Police and Municipal Courts Facility Various EDC Park Projects Building A Remodel Fire Station # 3 Building B Design Parking Improvements, S. Euless Park Preserve at McCormick Park y L 2 W0 OI 7 O o 0 0 0 coi O O O 0 N m ro v to v v o`. z F o m o rn o) o) O O O O O O 0 <awaa..a(i ui(a. cc cc uaa a Sub -Total Other Projects TOTAL FUNDED PROJECTS 250 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION DRAINAGE PROJECTS MISCELLANEOUS DRAINAGE IMPROVEMENTS (DR9903) TOTAL ESTIMATED PROJECT COST: $151,609 Description: This project includes funds for various small projects that are identified throughout the year. Often correction of these problems requires design services and the installation of improvements. Large projects that occur will be tracked separately and assigned a different project number. Justification: Failure to correct these problems often causes damage to existing infrastructure. Operating and Maintenance Impact: By repairing these small drainage projects throughout the city, maintenance costs are reduced, therefore allowing the city to divert the maintenance cost to other areas. The city maintains a budget of $20,000 annually for the routine maintenance, weed control and brush removal. MAIN PLACE CHANNEL STABILIZATION (DR0301) TOTAL ESTIMATED PROJECT COST: $270,000 Description: This project consists of channel stabilization and bank stabilization on Tributary WFA to the W. Fork of the Trinity River south of Huitt Lane between Main Place and Ironbridge Place to Park property. Justification: Channel deterioration and bank erosion is undermining fences, sidewalks, and properties along the tributary. The placement of a new culvert system at Huitt Lane will replace the old, deteriorated culvert, and allow the construction of a drainage system in accordance with present standards. Continued erosion will decrease property values and increase drainage complaints and maintenance work in the tributary. Operating and Maintenance Impact: Replacement of this channel will increase the property values of the homes in this area and reduce maintenance cost on this channel. Routine weed control and brush removal will be required in order to control damage to the new culvert. CHANNEL STABILIZATION ON TRIBUTARY WFA (DR0401) TOTAL ESTIMATED PROJECT COST: $399,000 Description: Tributary WFA to the West Fork of the Trinity River Flows in a southeasterly and southerly direction between Ascot Drive and Cliffdale Drive. The portion of the tributary from Landover Drive South to E. Whitener Road previously had a concrete pilot channel installed in the flow line of the tributary. Storm water runoff has eroded the banks along the tributary undermining the concrete pilot channel lining. This project will replace the concrete pilot channel and stabilize the tributary banks. Justification: Storm water runoff in the tributary has eroded the soil adjacent to the existing concrete pilot channel lining causing it to fail. The failed concrete disrupts the flow of the storm water resulting in additional slope failures which in turn threatens the rear fences of the homes on Ascot Drive. Additional damage to adjacent property will likely occur without implementation of this project. 251 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating and Maintenance Impact: Replacement of this channel will increase the property values of the homes in this area, reduce maintenance cost on this channel, and reduce complaints. Routine weed control and brush removal will be required in order to control damage to the new channel. DRAINAGE PROJECT STUDY (DR0402) TOTAL ESTIMATED PROJECT COST: $60,000 Description: This study will identify, investigate, and recommend solutions and their cost. It will prioritize the known drainage problems that involve the City of Euless Drainage System. Justification: This analysis of the City's drainage system will help define future capital drainage problems to help alleviate the worst flooding problems. The previous drainage project study was completed in 1990. Many of the proposed projects need to be refined, revised, revisited, and re -estimated. Operating and Maintenance Impact: Projects defined in this study will be added to our Capital Improvement Plan. Depending on the estimated project cost, and the size of the project, the city may have to issue revenue bonds to finance these projects. This would likely require a drainage rate increase. STREET IMPROVEMENTS NORTH MAIN STREET (PS9901) TOTAL ESTIMATED PROJECT COST: $6,819,597 Description: This project consists of reconstruction and widening of North Main Street from SH10 to Harwood Road. The project also consists of relocating overhead utilities, the addition of a subsurface drainage system, and the addition of streetlights and landscaping improvements. Justification: This project will improve traffic flow and traffic safety, improve aesthetics with relocation of overhead utilities and the addition of landscaping. Operating and Maintenance Impact: Annual debt service payment that is required to fund this project is approximately $450,000. This project will improve driving conditions and reduce roadway maintenance costs for this street. The amounts saved from the reconstruction can be allocated to other streets in need of repair. HARWOOD ROAD, N. MAIN TO 360 (PS9904) TOTAL ESTIMATED PROJECT COST: $5,727,211 Description: This project consists of Harwood Road from a point approximately 350 feet west of N. Main Street to SH 360. New roadway will be a six -lane boulevard with sidewalks, landscaping and lighting. Signals will be added at Fuller Wiser and Bear Creek Parkway. Justification: Existing roadway (two-lane) does not meet existing and future needs. 252 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating and Maintenance Impact: Annual debt service payment that is required to fund this project is approximately $480,000. This project will increase this roadway from two to six lanes which will substantially reduced the traffic congestion on this road, improve driving conditions and reduce roadway maintenance costs for this street. The amounts saved from these maintenance costs will be used to maintain landscaping and pay increased electrical cost associated with new street lighting and traffic signals. TRAFFIC STUDIES (PS9905) TOTAL ESTIMATED PROJECT COST: $27,198 Description: This includes investigating concerns related to traffic movement and volumes. Justification: Traffic patterns and volumes change causing problems on our streets. Funds are needed to compensate consultants for professional services rendered in the investigation work. Operating and Maintenance Impact: No Material Effect TRAFFIC SAFETY (PS9906) TOTAL ESTIMATED PROJECT COST: $128,027 Description: This project includes investigating traffic safety concerns. Maintenance activity is paid from the operating budget. Justification: Traffic patterns and volumes change causing safety problems. Funds are needed to compensate consultants for professional services related to the investigation work. Operating and Maintenance Impact: No Material Effect SIGNALIZATION (PS9908) TOTAL ESTIMATED PROJECT COST: $167,285 Description: This includes replacement or upgrade of controllers, upgrade of signals, and installation of opticom. Justification: Signal improvements are often needed to improve traffic safety and vehicular movements through intersections. Operating and Maintenance Impact: As the city upgrades these signals, they are replacing the existing hardware with new technology which is more energy efficient. These savings in electrical costs will be reallocated to offset some of the increase from new signals added throughout the city. FM157 NORTH, SH183 TO SH121 (LANDSCAPING & LIGHTING) (PS9909) TOTAL ESTIMATED PROJECT COST: $75,000 Description: This includes the addition of landscape and irrigation improvements and street lights along the new street. Justification: Improved visibility and enhanced aesthetics. 253 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating and Maintenance Impact: This project will require additional funding for landscape maintenance, as well as, possible increases to the city's electric utility budget due to the cost of providing additional street lighting. WEST PIPELINE — RAIDER/HWY 10 (PS0002) TOTAL ESTIMATED PROJECT COST: $6,050,000 Description: This project consists of widening West Pipeline Road to a proposed 4-lane boulevard street. This project will encompass the section of West Pipeline from Hwy 10 to Raider Drive. The City has requested financial participation from the City of Bedford. Justification: This street exists in an expanded condition on either end of this proposed widening. The traffic greatly overloads the existing roadway. Operating and Maintenance Impact: Annual debt service payment that is required to fund this project is approximately $425,000. This project will increase this roadway from two to four lanes which will substantially reduced the traffic congestion on this road, improve driving conditions and reduce roadway maintenance costs for this street. The amounts saved from these maintenance costs will be reallocated to maintain other streets within the city. GLADE ROAD (PS0304) TOTAL ESTIMATED PROJECT COST: $3,075,105 Description: Glade Road is identified as a major arterial in the city's master thoroughfare plan. This project is a continuation of the roadway improvements on Glade Road from SH 121 to Champagne Drive completed in 2001. The proposed roadway project consists of replacing the existing two-lane asphalt pavement with a four -lane concrete roadway which will include medians, and protected turn lanes. Signalization will be provided at Baze Road and North Main Street. The southern half of the project lies within the City of Euless. Justification: The City of Grapevine awarded a design contract in April, 2003. The utility relocation is anticipated to begin this fall. Right of way acquisition will have to be completed prior to the beginning of construction. The City of Grapevine has requested that the City of Euless acquire any needed right of way on the Euless side of Glade Road. Operating and Maintenance Impact: Annual debt service payment that is required to fund this project is approximately $224,000. This project will increase this roadway from two to four -lanes which will substantially reduced the traffic congestion on this road, improve driving conditions and reduce roadway maintenance costs for this street. The amounts saved from these maintenance costs will be used to maintain landscaping and pay increased electrical cost associated with new street lighting and traffic signals. This new roadway will also allow from increased economic development on the 121 corridor, which could have substantial impact on many of the city's revenue sources. 254 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION WEST PIPELINE ROAD — RAIDER TO CITY LIMITS (PSO401) TOTAL ESTIMATED PROJECT COST: $223,000 Description: This project will provide spot repairs on the existing roadway subgrade, remove and replace deteriorated or damaged curb and gutter, mill the outer edges of the roadway surface, adjust valve covers and manholes, provide asphalt overlay, and restripe centerline and lane lines. Justification: West Pipeline Road has been patched and repaired numerous times over the years. The proposed 12" water main replacement project will further cut the roadway increasing the need or this overlay project. This project will improve the riding surface and the appearance of the roadway. Operating and Maintenance Impact: Due to the current condition of this roadway, the streets maintenance department has provided various repairs and patches to this surface. This project will substantially improve the driving conditions and reduce the maintenance costs. associated with this roadway. These savings will be allocated to other maintenance needs throughout the city. RAIDER DRIVE — SH10 TO SOUTH PIPELINE (PS0403) TOTAL ESTIMATED PROJECT COST: $330,000 Description: This project will consist of removing the existing deteriorated pavement and reconstruct with new concrete pavement, curbs, and underground drainage systems. Four lanes of the ultimate four -lane divided roadway will be constructed. When traffic volumes warrant additional capacity, the roadway will be widened to provide a median with turn lanes or a continuous left turn lane. Justification: The existing roadway section is deteriorated and is in need of reconstruction. The heavy trucks and the volume of traffic continue to have detrimental effects on the roadway. Operating and Maintenance Impact: This project will reduce the maintenance costs associated with this roadway. These savings will be allocated to other maintenance needs throughout the city. SOUTH PIPELINE ROAD OVERLAY (PS0404) TOTAL ESTIMATED PROJECT COST: $78,000" Description: This project consists of an asphalt overlay on South Pipeline Road from FM157 to American Way. Tarrant County will provide the equipment and labor for the overlay while the City of Euless and the City of Fort Worth will pay for the asphalt materials. The City of Euless frontage along this portion of South Pipeline is approximately 7900 feet, while the City of Fort Worth has approximately 9500 feet of frontage. The City of Euless contribution will be approximately 45% of the asphalt materials. Justification: South Pipeline Road is an important east -west thoroughfare providing access to the southeast portion of the City of Euless. This project will improve the riding surface of the roadway. 255 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating and Maintenance Impact: By coordinating this project with Tarrant County and the City of Fort Worth, the City of Euless will realize significant labor savings. Also, Tarrant County will provide all the equipment on the project which will reduce the wear and tear on the city's equipment. ROSS AVENUE FROM SOUTH MAIN 300' WEST (PS0501) TOTAL ESTIMATED PROJECT COST: $95,500 Description: Ross Avenue is the primary route for the fire fighting equipment entering the new fire station at Ross and S. Main Street. The existing substandard pavement will be removed and replaced with reinforced concrete pavement for the full length of the fire station site. An asphalt transition will be provided between the new and existing pavement services. Traffic signals will be relocated from SH10 to serve the new fire station. Justification: The existing pavement on Ross Avenue is incapable of supporting the fire fighting equipment to be housed at the new fire station. Operating and Maintenance Impact: By doing this project, the city will be able to circumvent the maintenance that would be required on this roadway due to the relocation of fire station # 3. INDUSTRIAL SIGNAL TIMING (PS0502) TOTAL ESTIMATED PROJECT COST: $50,000 Description: This project consists of obtaining traffic counts at the morning, afternoon, and evening periods, preparing a traffic signal timing/coordination plan based on the observed volumes, coordinating with TxDOT to manipulate their signal timing, installation of the signal timers, and fine tuning after installation. The limits of the project on Industrial Boulevard range from South Pipeline Road to Mid -Cities Boulevard. Justification: Uncoordinated signal timing along Industrial Boulevard results in wasted fuel consumption by idling vehicles, lost time by motorists delayed at traffic signals, and contributes to traffic accidents due to "red light running" by frustrated drivers. This project will help the effort to reduce vehicles emissions in the Dallas/Fort Worth area. Operating and Maintenance Impact: This project will provide better traffic flow on Industrial Boulevard. It will also reduce the number of accidents along this roadway which will allow officers to spend their time in other areas. HARWOOD ROAD — FM 157 TO N. MAIN STREET OVERLAY (PS0503) TOTAL ESTIMATED PROJECT COST: $137,000 Description: This project consists of edge mill, asphalt overlay, and re -striping Harwood Road from FM 157 to N. Main Street (approximately 5200 linear feet). It will also include adjusting manholes and water valve covers. Justification: The existing asphalt pavement is deteriorating and will soon become a maintenance problem. The asphalt overlay will provide an improved riding surface, extend the life of the roadway, and will enhance the appearance of this thoroughfare. 256 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating and Maintenance Impact: This project will allow the city to avoid increased maintenance cost which will become a problem if this project is not completed. WASTEWATER PROJECTS MISCELLANEOUS SEWER REHAB (WW0002) TOTAL ESTIMATED PROJECT COST: $152,013 Description: This project includes small -unidentified sewer main problems that may be found during the fiscal year. Large projects will be accounted for separately. Justification: Most of these lines are clay tile and are seriously deteriorated. Operating and Maintenance Impact: This project alleviates some of the maintenance costs associated with some of the smaller sewer projects within the city. INFLOW & INFILTRATION (WW0302) TOTAL ESTIMATED PROJECT COST: $200,000 Description: This project consists of inflow/infiltration (I&I) investigations in areas of the City that experience wastewater flow problems during heavy rains. After a problem is identified, wastewater laterals or mains will be replaced to minimize the identified I&I. Justification: Various parts of the City experience wastewater overflows and sewer backups during heavy rains. The overflows and backups create health hazards and cause private property damage. Operating and Maintenance Impact: Projects identified through these investigations will be added to the Capital Improvement Program for future consideration. LINE REPLACEMENT, CANYON RIDGE (WW0303) TOTAL ESTIMATED PROJECT COST: $196,200 Description: This project consists of replacing the sanitary sewer lines on Canyon Ridge. Justification: Many sanitary sewer lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infestation and deterioration due to hydrogen sulfide gas and other chemicals. Many are not functional at an acceptable level and are often inundated with infiltration and inflow. Systematic replacement will prevent a mandatory wide spread replacement. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. LINE REPLACEMENT, SAGEBRUSH (WW0304) TOTAL ESTIMATED PROJECT COST: $160,900 Description: This project consists of replacing the sanitary sewer lines on the north and south sides of Sagebrush Trail. 257 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Justification: Many sanitary sewer lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infestation and deterioration due to hydrogen sulfide gas and other chemicals. Many are not functional at an acceptable level and are often inundated with infiltration and inflow. Systematic replacement will prevent a mandatory wide spread replacement. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. LINE REPLACEMENT, SHORT ST TOCOPHER CT (WW0305) TOTAL ESTIMATED PROJECT COST: $251,400 Description: This project consists of replacing the sanitary sewer lines — 8" outfall from Short Street to Copher Court. Justification: Many sanitary sewer lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infestation and deterioration due to hydrogen sulfide gas and other chemicals. Many are not functional at an acceptable level and are often inundated with infiltration and inflow. Systematic replacement will prevent a mandatory wide spread replacement. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. LINE REPLACEMENT, E. FULLER (WW0306) TOTAL ESTIMATED PROJECT COST: $214,300 Description: This project consists of replacing the sanitary sewer lines along E. Fuller Drive — north and south sides. Justification: Many sanitary sewer lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infestation and deterioration due to hydrogen sulfide gas and other chemicals. Many are not functional at an acceptable level and are often inundated with infiltration and inflow. Systematic replacement will prevent a mandatory wide spread replacement. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. LINE REPLACEMENT, CARR PARK/SH 10 (WW0402) TOTAL ESTIMATED PROJECT COST: $330,000 Description: This project consists of design and construction of wastewater mains along the south side of State Highway 10 from Martha west to Carr Park and along the north side of Carr Park. Existing deteriorated wastewater mains will be replaced. Justification: Wastewater mains in the vicinity of State Highway 10 have deteriorated as they have aged and they need to be replaced. The wastewater main in the creek along 258 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION the north side of Carr Park is exposed in several locations and is susceptible to damage and a subsequent release of wastewater into the creek. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. LINE REPLACEMENT, MIDWAY PARK NORTH (WW0403) TOTAL ESTIMATED PROJECT COST: $363,000 Description: This project consists of design and construction of wastewatermains in the Midway Park Addition. Existing deteriorated wastewater mains will be replaced. Justification: Wastewater mains in the Midway Park area have deteriorated as they have aged and they need to be replaced. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. LINE REPLACEMENT, PEBBLE CREEK (WW0501) TOTAL ESTIMATED PROJECT COST: $363,000 Description: This project consists of replacing sanitary sewer lines on pebble creek from Woodvine to Wood Ridge. Justification: Many sanitary sewer lines throughout the city are 40+ years old. Most of the lines are clay tile and are subject to ground movement, grease, root infestation and deterioration due to hydrogen sulfide gas and other chemicals. Many are not functional at an acceptable level and are often inundated with infiltration and inflow. Systematic replacement will prevent a mandatory wide spread replacement. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. WATER PROJECTS WATER TANK PAINTING (WT9902) TOTAL ESTIMATED PROJECT COST: $1,280,000 Description: This project includes the preparation of bid documents to paint both elevated water storage facilities. Depending of the type of paint presently on the tanks, this account may be underfunded. If the present paint is lead based, EPA requires an extensive removal and disposal process. Justification: As time passes the appearance and protective qualities of paint diminish. To prevent corrosive damage, the elevated tanks must be repainted. Operating and Maintenance Impact: No Material Effect 259 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION UTILITY REHAB — WATER PROGRAM (WT0001) TOTAL ESTIMATED PROJECT COST: $199,231 Description: This project is for correction of small -unidentified water main problems that may arise throughout the fiscal year. Large projects that are identified will be funded under a new project number. Justification: Some of the City's older water mains have deteriorated and need replacement or repair. ,Staff requests that this project be funded on an annual basis. Operating and Maintenance Impact: This project will reduce maintenance costs on small water main problems. These savings will be reallocated to other maintenance issues that may arise. WELL REPAIRS (WT0104) TOTAL ESTIMATED PROJECT COST: $125,000 Description: Systematic annual repairs to the well systems as required. Justification: Maintaining the City's wells results in the ability to produce water at a substantial reduction in cost. Operating and Maintenance Impact: The city will transfer funds annually from the Water and Sewer fund to maintain a balance of $125,000. DISINFECTION MODIFICATION/WELL REHABILITATION (WT0201) -TOTAL ESTIMATED PROJECT COST: $600,000 Description: This project consists of inspecting deep wells to determine condition of well pipe, casing, screens and gravel packing and rehabilitating items that are found to be in need. It also includes adding ammonia injection facilities at each of our three well sites. Justification: The wells are old and heavily used. All three deep wells need to be rehabilitated according to needs determined by inspection. The EPA, TNRCC, and SDWA mandate disinfection by-product limits. If our test results indicate non- compliance, we will need to modify our disinfection process or cease -well operations. Operating and Maintenance Impact: Depending on the results of these inspections, additional funds may be required to complete the additional disinfection process. It the well operation has to be ceased, the city will experience a substantial increase in water cost, as we would not be able to pump water from our wells but would have to purchase additional water from Trinity River Authority. EFFLUENT WATER MAIN (WT0202) TOTAL ESTIMATED PROJECT COST: $250,000 Description: This project would connect effluent water main from City of Fort Worth Village Creek Wastewater Treatment Facility to the Texas Star property. Justification: This source of water would ensure that we could continue water in the event of drought and mandatory water restrictions. 260 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating and Maintenance Impact: The cost of effluent water is less than treated water and the source is not affected by drought. This would provide additional savings to our Texas Star Golf Course for their water usage. W. PIPELINE WATERMAIN REPLACEMENT (WT0401) TOTAL ESTIMATED PROJECT COST: $1,070,898 Description: This project consists of replacing approximately two (2) miles of 12" water main on W. Pipeline Road from Central Drive to West City Limits. Justification: This waterline is large and deep. It suffers from deterioration and many leaks have had to be repaired. Needed roadway maintenance is being delayed until this line is replaced. Operating and Maintenance Impact: Annual debt service payment that is required to fund this project is approximately $80,000 which is paid by the water and sewer operating fund. WATER AND WASTEWATER IMPACT FEE UPDATE (WT0402) TOTAL ESTIMATED PROJECT COST: $30,000 Description: This project will consist of reviewing the City's Land Use Assumptions, the costs of future infrastructure needs, system capacity available for future growth, the cost of TRA service and update the Capital Improvements Plan. Calculations based on State dictated requirements will be made to determine the maximum allowable impact fees. The City Council will determine what percentage of the maximum allowable fees to impose. Justification: State legislation required an update every three years. The last update for the City of Euless was performed in 1999. Under the 1990 legislation, an update would have been needed in 2002; however, in 2001 the Legislature passed Senate Bill 243 which extended the time between updates from 3 to 5 years. Year 2004 will be the 5th year sine the last update. Operating and Maintenance Impact: Any significant projects identified in these studies will be added to the Capital Improvement Program for future funding consideration. LINE REPLACEMENT, WEST ASH LANE (WT0405) TOTAL ESTIMATED PROJECT COST: $30,000 Description: This project consists of abandoning 2" GI main and reconnecting existing services to existing 8" and 12" mains. It also includes connecting a 6" main to existing 12" main. The project runs from Oak Lane to N. Main. Justification: This waterline is old and deteriorated. Substandard size water mains provide inadequate flow of water for fire protection. Systematic replacement will prevent a mandatory wide spread replacement program. 261 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. LINE REPLACEMENT, WESTPORT /NEWPORT /ASBURY (WT0406) TOTAL ESTIMATED PROJECT COST: $67,000 Description: This project consists of replacing an existing 2" GI main with an 8" PVC main. Justification: This waterline is old and deteriorated. Substandard size water mains provide inadequate flow of water for fire protection. Systematic replacement will prevent a mandatory wide spread replacement program. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. SECURITY SYSTEM UPGRADE (WT0501) TOTAL ESTIMATED PROJECT COST: $40,000 Description: The project would provide intrusion locks/alarms on SCADA and all building entrances, flood lights with motion sensors, burglar bars on all windows, chlorine leak detection on all injection devices; nighttime area light evaluation, replace all gate and entry locks, trim trees and other growth, and install an anti -climbing device on one ground storage tank (GST) ladder to the following water production and storage sites: Fuller GST, Heritage 2MG water tank, North Main 1 MG water tank, Far North Euless GST, and North Main 2MG water tank. Justification: Increased water system security by addressing vital elements recommended in the 2004 Water System Vulnerability Assessment as identified by Lockwood, Andrews, and Newman, Inc. and submitted to the Environmental Protection Agency. Operating and Maintenance Impact: This is the first phase of the security upgrade program. Over the next two years, additional funding will be required to complete all the elements identified in the study. FY 2005 CDBG PROJECT (WT0502) TOTAL ESTIMATED PROJECT COST: $164,300 (city's contribution $69, 300) Description: Design and construction of water mains in the Park Crestmoor Addition. Water mains on Windward Way and Sheppard Drive will be replaced. Justification: Existing water mains are substandard in size and require more maintenance than newer mains. Operating and Maintenance Impact: By obtaining Community Development Block Grant (CDBG) funds for this project, the city will save $95,000 on this project. Therefore, these funds can be allocated to other water line replacement projects. 262 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION LINE REPLACEMENT, SOUTH ATKERSON LANE (WT0503) TOTAL ESTIMATED PROJECT COST: $79,000 Description: This project consists of replacing existing 4" CI water main from Huntington to 822 S. Atkerson with 8" PVC. Justification: Old and deteriorated water mains increase the City's maintenance cost. Substandard size water mains provide inadequate flow of water for fire protection. Systematic replacement will prevent a mandatory wide spread replacement program. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. LINE REPLACEMENT, BLANCO DRIVE (WT0504) TOTAL ESTIMATED PROJECT COST: $96,000 Description: This project consists of replacing existing 4" CI water main from Aransas to Harwood with 8" PVC. Justification: Old and deteriorated water mains increase the City's maintenance cost. Substandard size water mains provide inadequate flow of water for fire protection. Systematic replacement will prevent a mandatory wide spread replacement program. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. LINE REPLACEMENT, HENSLEE (WT0505) TOTAL ESTIMATED PROJECT COST: $183,000 Description: This project consists of replacing existing 6" AC water main from Hollywood to Sunset with 8" PVC. Justification: Old and deteriorated water mains increase the City's maintenance cost. Substandard size water mains provide inadequate flow of water for fire protection. Systematic replacement will prevent a mandatory wide spread replacement program. Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. LINE REPLACEMENT, VERNON/SLAUGHTER (WT0506) TOTAL ESTIMATED PROJECT COST: $161,000 Description: This project consists of replacing existing 4" CI water main east of Dunaway with 8" PVC. Justification: Old and deteriorated water mains increase the City's maintenance cost. Substandard size water mains provide inadequate flow of water for fire protection. Systematic replacement will prevent a mandatory wide spread replacement program. 263 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating and Maintenance Impact: By doing a systematic replacement program the city is able to cash -flow these projects. The Water and Sewer fund transfers $1,000,000 a year towards the water and wastewater line replacement program. OTHER PROJECTS PARKS AT TEXAS STAR PHASE III (ACO202) TOTAL ESTIMATED PROJECT COST: $1,247,894 Description: This project includes engineering, planning and construction of Phase III at the Parks at Texas Star in accordance with the Park Master Plan. Phase III will have emphasis on athletic fields, such as soccer, tee -ball, baseball, -and related infrastructure to include shelters and mall pavement areas. Justification: This phase will be a continued build -out of the Parks at Texas Star as committed to the citizens of Euless with the passage of the Cent Sales Tax. Operating and Maintenance Impact: With the opening of Phase III at the Park at Texas Star, this enterprise fund will generate an additional $125,000 in operating revenue. However, this increase will be offset by additional personnel cost of $30,000, operating costs $48,500, and increased maintenance costs $46,500. EDC INCENTIVE FUNDS (DV9901) TOTAL ESTIMATED PROJECT COST: $119,994 Description: Funds to aid the City of Euless in attracting development opportunities. Justification: This will allow the City to have resources available to participate in development opportunities as they may arise. Operating and Maintenance Impact: This project allows the Economic Development Department some flexibility in attracting new businesses to the City of Euless. The Economic Development Corporation, which is funded by a 10 sales tax, makes an annual contribution to this project in the amount of $25,000. DEVELOPMENT STUDIES (ED0101) TOTAL ESTIMATED PROJECT COST: $100,000 Description: Commission a study of the highest and best use of this valuable commercial land. Justification: Poor planning can result in lower than desired tax revenue and less than optimal development quality. The . City of Euless needs to proactive to guide the development of vital tracts within the city limits. Operating and Maintenance Impact: Economic Development in this could substantially impact future tax revenues. 264 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION POLICE & COURTS FACILITY (PD9901) TOTAL ESTIMATED PROJECT COST: $11,712,922 Description: This project includes a 53,000 square foot facility to accommodate police, jail, and courts. This project is substantially complete. Justification: Existing space available for these operations is grossly inadequate. Operating and Maintenance Impact: With the completion of this project, the city experienced increased personnel cost, increased utilities, and increased maintenance costs due to the square footage of the new building. The annual debt service for the building is approximately $750,000. The operating costs are paid through the General Fund and the Crime Control and Prevention District. The annual debt service is paid through ad valorem taxes. VARIOUS EDC PARK PROJECTS (PR9903 — PR9918) TOTAL ESTIMATED PROJECT COST: $259,566 Description: This project includes the following: • Marquee signs and installation at Midway Recreation Center • Basketball goal installation at South Euless Park • Bench upgrades, table upgrades and trash receptacles throughout the parks • Portable restroom enclosures at Midway, Villages of Bear Creek, and Bob Eden Park. • New playgrounds at Westpark, Wilshire Park and McCormick Parks. • Adapt a Spot Signs and Marketing • Various other upgrades as needed throughout the park system Justification: These upgrades will enhance the park system throughout Euless. Operating and Maintenance Impact: No Material Effect BUILDING A (FM0308) TOTAL ESTIMATED PROJECT COST: $1,663,238 Description: The downstairs area of building A was renovated to accommodate the new City Council chambers, pre -council meeting room, and conference rooms. The upstairs area was renovated to allow for easier flow of operations and to insure security within these areas. The upstairs area houses the city administration offices. As part of the project a new entrance and focal point was added on the east side of Building A with a water/art feature to celebrate the City's 50th anniversary. This project is substantially complete. Justification: Relocating Fire Administration and Purchasing to the renovated Building D allowed opportunity to renovate the downstairs area to accommodate a new City Council Chambers. Operating and Maintenance Impact: The city anticipates an increase in utilities and maintenance costs due to the increased usage of this building relating to City Council meetings and other functions. 265 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION FIRE STATION # 3 (FM0309) TOTAL ESTIMATED PROJECT COST: $2,286,798 Description: This project will provide for the construction of a new city fire station at 210 South Main Street for the relocation of station #3, currently located at 201 West Euless Blvd. Building will consist of land development and construction of a new 10,000 square feet facility. The building will include the apparatus bays, living quarters, day rooms, and general office space for approximately 8-15 fire personnel. Justification: The original fire station was constructed in a remodeled 30 plus year old structure. The building consist of various different structures added to the original shell situated on a narrow tract of land with difficult ingress and egress. The current structure is experiencing foundation problems and is structurally challenged. Additionally, the building is not large enough to adequately house the personnel assigned to this station. Construction of a new station or remodel of the existing station is not feasible due to the current size requirements of the station and the size of the tract. Operating and Maintenance Impact: With the completion of this project, the city anticipates an increase in utilities and maintenance costs due the increase in square footage from the existing structure. BUILDING B DESIGN (FM0504) TOTAL ESTIMATED PROJECT COST: $100,000 Description: To provide the design of a more efficient work space area, Building B will be remodeled to expand the layout for the following departments: Finance, Utility Billing, Insurance, Risk, and Human Resources. Justification: Renovation of Building B will provide a more efficient work space area for the individual departments and has been designed to allow for growth. The renovated structure will be brought up to current ADA and TAAS standards. Operating and Maintenance Impact: No material impact during the design phase. PARKING IMPROVEMENTS — S EULESS PARK (PR0408) TOTAL ESTIMATED PROJECT COST: $55,000 Description: This project will include resurfacing parking areas located at S. Euless Park. Justification: Parking area is deteriorated and beyond patch repair. Operating and Maintenance Impact: No Material Effect PRESERVE AT McCORMICK PARK (PRO411) TOTAL ESTIMATED PROJECT COST: $1,175,000 Description: Parking infrastructure, support structures, (i.e. restrooms), traiihead linkage to accommodate citywide trail enhancement program, boardwalk and small playground area. This park will preserve open space and provide for outdoor nature and preservation education opportunities. 266 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Justification: Trail development and enhancement opportunities will be consistent with available land, funding and time variables. This Master Plan recommendation addresses the top 10 items on the priority list in the Parks Master Plan. The plan will be funded through a grant from Texas Parks and Wildlife in the amount of $500,000. Land will be contributed in -kind from Sandlin Properties and offset the matching funds required from the grant. Operating and Maintenance Impact: The city anticipates the need for additional seed, sod, and landscaping supplies of approximately $15,000 annually to maintain this park. This project was possible only through a $500,000 grant received from the Texas Parks and Wildlife and generous land contributions from Sandlin Properties. The car rental operating fund provided the city's portion of the matching funds. SPLASH POOL (PR0412) TOTAL ESTIMATED PROJECT COST: $125,000 Description: Phase I of the two phase project plan for pools will be for the engineering and design studies of renovation of pools at S. Euless and Wilshire Park. The phase also includes proposed funding to add a water park feature at one of the pool sites. This feature will be available for users of the pool who might be inconvenienced by refurbishment to occur in Phase II. Midway park pool facilities are further addressed in a proposed CIP Aquatic Center Project. Justification: Three (3), thirty -year -old pools are outdated and the City should upgrade aquatic offerings for growing citizen population. Operating and Maintenance Impact: No Material Effect 267 Debt 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 2017 and falls dramatically in 2021 and again in 2022. The final debt service payment lies in fiscal year 2025. This debt structure also represents the following ratios: Debt per Capita: City - $967 Debt to Tax Base: 1.66% Current Debt to Revenue: 10.41% General obligation ratios are favorable. Low debt to tax base ratios reveal the City's goal of not burdening the citizens with excessive debt. Debt to revenue ratio is strong, below 20%. The City anticipates issuing an additional $1,975,000 in Certificate of Obligation Bonds in FY2007. The portion of the tax rate that is dedicated for existing debt levels is just under 40%, which is a fiscally sound level. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Euless' adopted rate of $0.491777 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. • 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. 268 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 and Wastewater, Drainage Utilities, and Sales Tax. Water and Wastewater The existing debt structure represents nineteen years of remaining payments with additional debt capacity as the structure begins to decline in 2021. The final payment lies in 2024. There are currently no plans for additional debt issues in the near future. Current coverage ratio is 6.46 times. Drainage System The existing debt payment structure represents five years of remaining payments with a level payment schedule. The final payment occurs in FY2010. There are currently no plans for additional debt issues in the near future. Current coverage ratio is 2.99 times. Sales Tax The City approved an additional sales tax of a half -cent under the 4b Economic Development legislation. The purpose of the sales tax is to fund a new library, parks projects, and economic activity. The existing debt payment schedule is level through 2015 and falls dramatically in 2016 and again in 2017. The final payment on these bonds lies in 2019. There are currently no plans for additional debt issues in the near future. Current coverage ratio is 3.28 times. Euless' financial policies also address revenue issues in the debt management section. Excerpts from that section include the following: When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. r 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. 269 TYPE Certificates of Obligation Long Range Issuance Schedules AMOUNT YEAR $ 1,975,000 FY 2007 Bond Rating History RATING AGENCY TYPE DATES RATING Standard & Poors G.O. 6/04 to Present AA- 4/84 to 6/04 A+ 4/18/84 A to A+ WW & SS 6/04 to Present A+ Revenue 6/87 to 6/04 A 4/83 to 6/87 A - Prior to 4/83 BBB+ Moody's G.O. 5/85 to Present Al Prior to 5/85 A WW & SS 6/04 to Present Al Revenue 6/99 to 6/04 A2* 1983 to 1999 A *Moody's refined its rating designations in June of 1999. This is not considered a change in rating. 270 ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS $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 ❑ GOLF/SOFTBALL ❑ SALES TAX 1 /2 CENT ❑ DRAINAGE ❑ WATER/SEWER 0 GENERAL 2006 2008 2010 2012 2014 2016 2018 FISCAL YEAR TOTAL ANNUAL DEBT SERVIC SUMMARY OF GENERAL OBLIGATIO 2020 2022 E REQUIREMENTS N AND REVENUE BONDS 2024 2026 G.O.'s, C.O.'s, YEAR TAXABLE GOLF/SFTBLL WATER/SEWER SALES TAX DRAINAGE I/2 CENT REQUIREMENTS 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 (TOTAL $4,703,680 $4,711,891 $4,544,847 $4,401,030 $4,400,986 $4,407,706 $4,407,011 $4,417,296 $4,418,346 $4,419,804 $4,424,941 $4,022,386 $4,023,035 $3,562,183 $3,575,713 $2,533,675 $1,571,787 $1,566,438 $1,565,750 $978,531 $0 $0 $72,657,036 $712,031 $840,656 $841,656 $841,875 $845,644 $837,975 $848,656 $847,475 $849,406 $845,069 $849,666 $680,906 $683,650 $680,150 $680,644 $684,916 $682,925 $679,416 $679,225 $682,450 $679,438 $685,075 $16,658,904 $446,858 $446,132 $450,708 $450,558 $449,968 $453 432 $446,168 $448,474 $454,860 $454,884 $453,990 $456,388 $458,162 $458,800 $462,600 $170,000 $168,000 $170,750 $168,000 $0 $0 $0 $7,468,732 $215,355 $214,505 $213,030 $216,000 $218,400 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $1,077,290 $942,655 $935,128 $940,768 $939,480 $940,718 $950,618 $943,643 $945,355 $949,215 $950,548 $214,310 $88,455 $84,068 $84,680 $0 $0 $0 $0 $0 $0 $0 $0 $9,909,641 $7,020,579 $7,148,312 $6,991,009 $6,848,943 $6,855,716 $6,649,731 $6,645,478 $6,658,600 $6,671,827 $6,670,305 $5,942,907 $5,248,135 $5,248,915 $4,785,813 $4,718,957 $3,388,591 $2,422,712 $2,416,604 $2,412,975 $1,660,981 $679,438 $685,075 $107,771,603 271 $5,400,000 . $4,800,000 - $4,200,000 - $3,600,000 $3,000,000 - $2,400,000 - $1,800,000 - $1,200,000 $600,000 so Fiscal Year General Obligation & G.O. Bonds C©mpositioil] If Debt Service ❑ Principal ❑ Interest 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2006 $1,678,230 $2,050,000 $3,728,230 2007 $1,578,097 $2,155,000 $3,733,097 2008 $1,479,334 $2,090,000 $3,569,334 2009 $1,400,017 $2, 025, 000 $3,425,017 2010 $1,326,098 $2,100,000 $3,426,098 2011 $1,245,568 $2,185, 000 $3,430,568 2012 $1,159,273 $2,270,000 $3,429,273 2013 $1,065,958 $2,375,000 $3,440,958 2014 $960,408 $2,480,000 $3,440,408 2015 $842,666 $2,600,000 $3,442,666 2016 $716,003 $2,735,000 $3,451,003 2017 $589,605 $2,455,000 $3,044,605 2018 $464,660 $2,585,000 $3,049,660 2019 $346,058 $2,240,000 $2,586,058 2020 $235,494 $2,365,000 $2,600,494 2021 $143,019 $1,415,000 $1,558,019 2022 $69,756 $525,000 $594,756 2023 $42,500 $550,000 $592,500 2024 $14,375 $575,000 $589,375 TOTAL $15,357,119 $37,775,000 $53,132,119 272 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: YEAR COUPON 2006 4.250% TOTAL CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX AND WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATIONS, SERIES 1998 FEBRUARY 15, 1998 $5,500,000 BOND YEAR 2000 - 2003 @ 7.25%, 2004 @ 4.7%, 2005 - 2006 @ 4.25 %, 2007 @ 4.3%, 2008 @ 4.35%, 2009 @ 4.45%, 2010 @ 4.55%, 2011 @ 4.6%, 2012 @ 4.7%, 2013 @ 4.75%, 2014 @ 4.8%, 2015 @ 4.85%, 2016 @ 4.875%, 2017 @ 4.9%, AND 2018 @ 5.0% WELLS FARGO, TEXAS, N.A., DALLAS, TEXAS FEBRUARY 1, 2006 INTEREST PRINCIPAL FEBRUARY1 AUGUST1 FEBRUARY1 $4,994 $0 $235,000 $4,994 $0 TOTAL REQUIREMENTS $239,994 $235,000 $239,994 Proceeds from the sale of the Certificates will be used for street improvements and to pay the costs of issuance associated with the sale of the certificates. All taxable property within the City is subject to a continuing direct annual ad valorem tax levied by the City sufficient to provide for the payment of principal and interest on all obligations payable in whole or in part from ad valorem taxes, which tax must be levied within the limits prescribed by law. Additionally, the Certificates are payable from and secured by a limited pledge (not to exceed $1,000) of surplus revenues of the City's Waterworks and Sewer System, as provided in the Ordinance authorizing the Certificates. 273 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION BONDS, SERIES 2000 DATED: March 15, 2000 ORIGINAL AMOUNT: $4,300,000 INTEREST RATES: PAYING AGENT: OPTION DATE: BOND YEAR 2002 - 2007 @ 6.65%, 2008-2009 @ 5.15%, 2010 - 2011 @ 5.20%, 2012 @ 5.25%, 2013 @ 5.35%, 2014 @ 5.40%, 2015 @ 5.50%, 2016 @ 5.55%, 2017 @ 5.60%, 2018 @ 5.65%, 2019-2020 @ 5.70% BANK OF NEW YORK FEBRUARY 1, 2008 INTEREST PRINCIPAL TOTAL YEAR COUPON I FEBRUARY 1 AUGUST 1 FEBRUARY 1 REQUIREMENTS 2006 6.650% I $15,903 $10,583 $160,000 $186,485 2007 6.650% I $10,583 $4,764 $175,000 $190,346 2008 5.150% I $4,764 $0 $185,000 $189,764 TOTAL $31,249 $15,346 $520,000 $566,595 Proceeds from the sale of the Bonds will be used to fund street improvements and to pay the issuance cost associated with the issuance of the Bonds. The Bonds constitute direct obligations of the City, payable from the levy and collection of a direct and continuing ad valorom tax levied on all taxable property within the City, within the limits prescribed by law. 274 DESCRIPTION: DATED: ORIGINAL AMOUNT: $8,785,000 INTEREST RATES: !PAYING AGENT: (OPTION DATE: YEAR 2006 2007 2008 TOTAL COUPON 7.300% 7.300% ' 7.300% CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX AND WATERWORKS AND SEWER SYSTEM(LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2000A MAY 1, 2000 BOND YEAR 2001-2008 @ 7.30%, 2009-2015 @ 5.80%, 2016 @ 5.85%, 2017 @ 5.90%, 2018-2020 @ 6.00% BANK OF NEW YORK FEBRUARY 1, 2009 INTEREST FEBRUARY 1 AUGUST 1 $36,865 $25,368 $25,368 $13,140 $13,140 $0 $75,373 $38,508 PRINCIPAL FEBRUARY 1 $315,000 $335,000 $360,000 $1,010,000 TOTAL REQUIREMENTS $377,233 $373,508 $373,140 $1,123,880 Proceeds from the sale of the Certificates will be used to pay for the construction and equipping of police facilities, to purchase golf carts for the municipal golf course, and to pay the issuance cost associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorom tax levied on all taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000) of the Net revenues of the City's combined Waterworks and Sewer System, as provided by the Ordinance. 275 DESCRIPTION: CITY OF EULESS DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION BONDS SERIES 2001 DATED: APRIL 1, 2001 ORIGINAL AMOUNT: $6,000,000 BOND YEAR 2002 - 2006 © 6.500%, 2007 @ 5.875%, 2008-2011 @ 4.500%, INTEREST RATES: 2012 - 2013 @ 4.625%, 2014 @ 4.750%, 2015 @ 4.875%, 2016-2017 @ 5.000%, 2018-2021 @ 5.125% PAYING AGENT: OPTION DATE: YEAR 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 TOTAL COUPON 6.500% 5.875% 4.500% 4.500% 4.500% 4.500% 4.625% 4.625% 4.750% 4.875% 5.000% 5.000% 5.125% 5.125% 5.125% 5.125% WACHOVIA BANK NATIONAL ASSOCIATION AUGUST 1, 2011 INTEREST FEBRUARY 1 AUGUST 1 $132,678 $132,678 $125,528 $118,772 $113,259 $107,409 $101,222 $94,697 $87,759 $80,475 $72,638 $64,106 $54,981 $45,356 $34,978 $23,959 $12,300 $1,270,119 $125,528 $118,772 $113,259 $107,409 $101,222 $94,697 $87,759 $80,475 $72,638 $64,106 $54,981 $45,356 $34,978 $23,959 $12,300 $1,270,119 PRINCIPAL AUGUST 1 $220,000 $230,000 $245,000 $260,000 $275,000 $290,000 $300,000 $315,000 $330,000 $350,000 $365,000 $385,000 $405,000 $430,000 $455,000 $480,000 $5,335,000 TOTAL REQUIREMENTS $485,356 $481,056 $482,544 $486,519 $489,819 $492,444 $489,394 $490,519 $490,950 $495,275 $493,213 $494,963 $495,713 $499,956 $502,919 $504,600 $7,875,238 Proceeds from the sale of the Bonds will be used to repair streets and to pay the costs of issuance associated with the issuance of the bonds. The Bonds constitute direct obligations of the City payable from the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the city, within the limits prescribed by law. 276 CITY OF EULESS DEBT SERVICE REQUIREMENTS (DESCRIPTION: TAX AND WATERWORKS AND SEWER SYSTEM (SURPLUS) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2001 (DATED: APRIL 1, 2001 (ORIGINAL AMOUNT: $5,455,000 BOND YEAR 2002 - 2007 @ 6.500%, 2008-2011 @ 4.500%, 2012 - 2013 INTEREST RATES: © 4.625%, 2014 @4.750%, 2015 @ 4.875%, 2016-2017@ 5.000%, 2018- 2021 @ 5.125% 'PAYING AGENT: 'OPTION DATE: WACHOVIA BANK NATIONAL ASSOCIATION AUGUST 1, 2011 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 2006 6.500% $121,278 $121,278 $200,000 $442,556 2007 6.500% $114,778 $114,778 $210,000 $439,556 2008 4.500% $107,953 $107,953 $220,000 $435,906 2009 4.500% $103,003 $103,003 $240,000 $446,006 2010 4.500% $97,603 $97,603 $245,000 $440,206 2011 4.500% $92,091 $92,091 $265,000 $449,181 2012 4.625% $86,128 $86,128 $270,000 $442,256 2013 4.625% $79,884 $79,884 $290,000 $449,769 2014 4.750% $73,178 $73,178 $300,000 $446,356 2015 4.875% $66,053 $66,053 $320,000 $452,106 2016 5.000% $58,253 $58,253 $330,000 $446,506 2017 5.000% $50,003 $50,003 $355,000 $455,006 2018 5.125% $41,128 $41,128 $375,000 $457,256 2019 5.125% $31,519 $31,519 $385,000 $448,038 2020 5.125% $21,653 $21,653 $410,000 $453,306 2021 5.125% $11,147 $11,147 $435,000 $457,294 TOTAL $1,155,653 $1,155,653 $4,850,000 $7,161,306 Proceeds from the sale of the certificates will be used to repair streets, to construct a building, to purchase right of way and to pay the costs of issuance associated with the issuance of the certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the city, within the limits prescribed by law, and (ii) a pledge of surplus Net revenues of the City's combined Waterworks and Sewer system, as provided by the ordinance. 277 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: (PAYING AGENT: OPTION DATE: YEAR COUPON 2006 3.000% 2007 3.000% 2008 3.000% 2009 3.000% 2010 3.150% 2011 3.500% 2012 3.600% 2013 3.650% 2014 3.800% 2015 4.000% 2016 4.000% TOTAL CITY OF EULESS DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION REFUNDING BONDS, SERIES 2003 JANUARY 28, 2003 $5,490,000 BOND YEAR 2004-2009 @ 3.000%, 2010 @ 3.150%, 2011 @ 3.500%, 2012 @ 3.600%, 2013 @ 3.650%, 2014 @ 3.800%, 20156-2016 @ 4.000% IWACHOVIA BANK NATIONAL ASSOCIATION (FEBRUARY 15, 2014 INTEREST FEBRUARY 15 $76,963 $68,188 $59,038 $52,063 $47,263 $42,144 $36,281 $29,981 $23,320 $16,100 $8,200 $459,539 AUGUST 15 $68,188 $59,038 $52,063 $47,263 $42,144 $36,281 $29,981 $23,320 $16,100 $8,200 $0 $382,576 PRINCIPAL FEBRUARY 15 $585,000 $610,000 $465,000 $320,000 $325,000 $335,000 $350,000 $365,000 $380,000 $395,000 $410,000 $4,540,000 TOTAL REQUIREMENTS $730,150 $737,225 $576,100 $419,325 $414,406 $413,425 $416,263 $418,301 $419,420 $419,300 $418,200 $5,382,115 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 278 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS AND SEWER SYSTEM (SURPLUS) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2004 DATED: June 15, 2004 ORIGINAL AMOUNT: $4,720,000 INTEREST RATES: PAYING AGENT: (OPTION DATE: BOND YEAR 2005-2009 @ 3.500%, 20010-2012 © 4.000%, 2013 @ 4.100%, 2014 @ 4.250%, 2015 @ 4.400%, 2016-2022 @ 5.250%, 2023- 2024 @ 5.000% WACHOVIA BANK NATIONAL ASSOCIATION FEBRUARY 15, 2004 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2006 3.500% $99,343 $96,718 $150,000 $346,060 2007 3.500% $96,718 $94,005 $155,000 $345,723 2008 3.500% $94,005 $91,205 $160,000 $345,210 2009 3.500% $91,205 $88,318 $165,000 $344,523 2010 4.000% $88,318 $84,818 $175,000 $348,135 2011 4.000% $84,818 $81,218 $180,000 $346,035 2012 4.000% $81,218 $77,518 $185,000 $343,735 2013 4.100% $77,518 $73,520 $195,000 $346,038 2014 4.250% $73,520 $69,164 $205,000 $347,684 2015 4.400% $69,164 $64,544 $210,000 $343,708 2016 5.25013/0 $64,544 $58,638 $225,000 $348,181 2017 5.250% $58,638 $52,469 $235,000 $346,106 2018 5.250% $52,469 $46,038. $245,000 $343,506 2019 5.250% $46,038 $39,213 $260,000 $345,250 2020 5.250% $39,213 $31,994 $275,000 $346,206 2021 5.250% $31,994 $24,381 $290,000 $346,375 2022 5.250% $24,381 $16,375 $305,000 $345,756 2023 5.000% $16,375 $8,375 $320,000 $344,750 2024 5.000% $8,375 $0 $335,000 $343,375 TOTAL $1,197,849 $1,098,506 $4,270,000 $6,566,355 Proceeds from the sale of the Certificates will be used for (i) street improvements, and (ii) to pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the city, within the limits prescribed by law, and (ii) a pledge of the surplus Net revenues of the City's Waterworks and Sewer system, as provided by the ordinance. 279 PAYING AGENT: OPTION DATE: YEAR 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 TOTAL COUPON 3.500% 3.500% 3.500% 3.500% 4.000% 4.000% 4.000% 4.100% 4.250% 4.400% 4.500% 4.600% 4.650% 5.000% 5.000% 5.000% 5.000% 5.000% 5.000% DESCRIPTION: DATED: ORIGINAL AMOUNT: CITY OF EULESS DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION SERIES, 2004A June 15, 2004 $3,200,000 BOND YEAR 2005-2009 @ 3.500%, 2010-2012 @ 4.000%, 2013 @ 4.100%, INTEREST RATES: 2014 @ 4.250%, 2015 @ 4.400%, 2016 @ 4.500%, 2017 @ 4.600%, 2018 @ 4.650%, 2019-2024 @ 5.000% (WACHOVIA BANK NATIONAL ASSOCIATION FEBRUARY 15, 2014 INTEREST FEBRUARY 15 AUGUST 15 $69,665 $67,740 $67,740 $65,728 $63,628 $61,528 $59,028 $56,428 $53,628 $50,655 $47,468 $44,058 $40,345 $36,435 $32,250 $27,500 $22,500 $17,250 $11,750 $6,000 $833,580 $65,728 $63,628 $61,528 $59,028 $56,428 $53,628 $50,655 $47,468 $44,058 $40,345 $36,435 $32,250 $27,500 $22,500 $17,250 $11,750 $6,000 $0 $763,915 PRINCIPAL FEBRUARY 15 $110,000 $115,000 $120,000 $120,000 $125,000 $130,000 $140,000 $145,000 $150,000 $155,000 $165,000 $170,000 $180,000 $190,000 $200,000 $210,000 $220,000 $230,000 $240,000 $3,115,000 TOTAL REQUIREMENTS $247,405 $248,468 $249,355 $245,155 $245,555 $245,455 $250,055 $249,283 $248,123 $246,525 $249,403 $246,780 $248,685 $249,750 $250,000 $249,750 $249,000 $247,750 $246,000 $4,712,495 Proceeds from the sale of the Bonds will be used to (i) street improvements and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 280 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2005 DATED: MARCH 1, 2005 ORIGINAL AMOUNT: $13,900,000 INTEREST RATES: BOND YEAR 2006 @ 2.40%, 2007-2009 @ 3.00%, 2010-2011 @ 3.50%, 2012 @ 3.75%, 2013 @ 4.00%, 2014-2018 @ 5.00% PAYING AGENT: WACHOVIA BANK, NATIONAL ASSOCIATION, HOUSTON TEXAS OPTION DATE: FEBRUARY 1, 2016 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 FEBRUARY 1 REQUIREMENTS 2006 2.400% $299,444 $298,544 $75,000 $672,988 2007 3.000% $298,544 $293,669 $325,000 $917,213 2008 3.000% $293,669 $288,644 $335,000 $917,313 2009 3.000% $288,644 $274,844 $920,000 $1,483,488 2010 3.500% $274,844 $258,131 $955,000 $1,487,975 2011 3.500% $258,131 $240,894 $985,000 $1,484,025 2012 3.750% $240,894 $221,675 $1,025,000 $1,487,569 2013 4.000% $221,675 $200,375 $1,065,000 $1,487,050 2014 5.000% $200,375 $172,500 $1,115,000 $1,487,875 2015 5.000% $172,500 $143,250 $1,170,000 $1,485,750 2016 5.000% $143,250 $112,250 $1,240,000 $1,495,500 2017 5.000% $112,250 $79,500 $1,310,000 $1,501,750 2018 5.000% $79,500 $45,000 $1,380,000 $1,504,500 2019 4.500% $45,000 $23,063 $975,000 $1,043,063 2020 4.500% $23,063 $0 $1,025,000 $1,048,063 TOTAL $2,951,781 $2,652,338 $13,900,000 $19,504,119 Proceeds from the sale of the Certificates will be used for street improvements and to pay the costs of issuance associated with the sale of the certificates. All taxable property within the City is subject to a continuing direct annual ad valorem tax levied by the City sufficient to provide for the payment of principal and interest on all obligations payable in whole or in part from ad valorem taxes, which tax must be levied within the limits prescribed by law. Additionally, the Certificates are payable from and secured by a limited pledge (not to exceed $1,000) of surplus revenues of the City's Waterworks and Sewer System, as provided in the Ordinance authorizing the Certificates. 281 $1,100,000 $1,000,000 - $900,000 - $800,000 - $700,000 - $600,000 - $500,000 - $400,000 - $300,000 - $200,000 $100,000 - $0 Taxable C.O.'s (Self Supporting) Compositkm of Debt Service ❑ Principal ❑ Interest Fiscal Year 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2006 $770,450 $205,000 $975,450 2007 $753,794 $225,000 $978,794 2008 $735,513 $240,000 $975,513 2009 $716,013 $260,000 $976,013 2010 $694,888 $280,000 $974,888 2011 $672,138 $305,000 $977,138 2012 $647,738 $330,000 $977,738 2013 $621, 338 $355,000 $976,338 2014 $592,938 $385,000 $977,938 2015 $562,138 $415,000 $977,138 2016 $528,938 $445,000 $973,938 2017 $492,781 $485,000 $977,781 2018 $453,375 $520,000 $973,375 2019 $411,125 $565,000 $976,125 2020 $365,219 $610,000 $975,219 2021 $315,656 $660,000 $975,656 2022 $262,031 $715,000 $977,031 2023 $203,938 $770,000 $973,938 2024 $141,375 $835,000 $976,375 2025 $73,531 $905,000 $978,531 TOTAL $10,014,913 $9,510,000 $19,524,913 282 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: (PAYING AGENT: 'OPTION DATE: YEAR 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 TOTAL COUPON 8.125% 8.125% 8.125% 8.125% 8.125% 8.000% 8.000% 8.000% 8.000% 8.000% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX AND WATERWORKS AND SEWER SYSTEM(LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, TAXABLE SERIES 2000 APRIL 1, 2000 $10,290,000 BOND YEAR 2001 - 2010 @ 8.125%, 2011-2015 @ 8.000%, 2016 - 2025 @ 8.125% BANK OF NEW YORK AUGUST 1, 2010 INTEREST FEBRUARY 1 $385,225 $376,897 $367.756 $358,006 $347,444 $336,069 $323,869 $310,669 $296.469 $281,069 $264,469 $246,391 $226,688 $205,563 $182,609 $157,828 $131.016 $101,969 $70,688 $36,766 $5,007,456 AUGUST 1 $385,225 $376,897 $367,756 $358,006 $347,444 $336,069 $323,869 $310,669 $296,469 $281,069 $264,469 $246,391 $226,688 $205,563 $182,609 $157, 828 $131,016 $101,969 $70,688 $36,766 $5,007,456 PRINCIPAL TOTAL AUGUST 1 REQUIREMENTS $205,000 $975,450 $225,000 $978,794 $240,000 $975,513 $260,000 $976,013 $280,000 $974,888 $305,000 $977,138 $330,000 $977,738 $355,000 $976,338 $385.000 $977,938 $415,000 $977,138 $445,000 $973,938 $485,000 $977,781 $520,000 $973,375 $565,000 $976,125 $610,000 $975,219 $660,000 $975,656 $715,000 $977,031 $770,000 $973,938 $835,000 $976,375 $905,000 $978,531 $9,510,000 $19,524,913 Proceeds from the sale of the Certificates will be used to purchase a community ice skating recreation facility and to pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorom tax levied on all taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000) of the Net revenues of the City's combined Waterworks and Sewer System as provided in the Ordinance. 283 $1,000,000 $800,000 - $600,000 $400,000 - $200,000 - $0 Golf/Softball C.O. Bonds Composition of Debt Service El PRINCIPAL El INTEREST 2006 2008 2010 2012 2014 2016 2018 2020 2022 2024 2026 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF / SOFTBALL C. O. BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2006 $412,031 $300,000 $712,031 2007 $395,656 $445,000 $840,656 2008 $386,656 $455,000 $841,656 2009 $376,875 $465,000 $841,875 2010 $365,644 $480,000 $845,644 2011 $352,975 $485,000 $837,975 2012 $338,656 $510,000 $848,656 2013 $322,475 $525,000 $847,475 2014 $304,406 $545,000 $849,406 2015 $285,069 $560,000 $845,069 2016 $264,666 $585,000 $849,666 2017 $245,906 $435,000 $680,906 2018 $228,650 $455,000 $683,650 2019 $210,150 $470,000 $680,150 2020 $190,644 $490,000 $680,644 2021 $169,916 $515,000 $684,916 2022 $147,925 $535,000 $682,925 2023 $124,416 $555,000 $679,416 2024 $99,225 $580,000 $679,225 2025 $72,450 $610,000 $682,450 2026 $44,438 $635,000 $679,438 2027 $15,075 $670,000 $685,075 TOTAL $5,353,903 $11,305,000 $16,658,903 These funds are separate from other C. O. bonds because they are paid from the surplus revenues of each function. 284 (PAYING AGENT: (OPTION DATE: YEAR 2006 TOTAL (DATED: (ORIGINAL AMOUNT: CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND GOLF COURSE SURPLUS REVENUE CERTIFICATES OF OBLIGATION, SERIES 1995 OCTOBER 24, 1995 $9,700,000.00 BOND NOS. 1 THRU 285 @ 5.25%, 286 THRU 331 @ 5.30%, 332 THRU 380 INTEREST RATES: @ 5.40%, 381 THRU 432 @ 5.50%, 433 THRU 486 @ 5.55%, 487 THRU 544 @5.60%, 545 THRU 605 @ 5.65%, 606 THRU 669 @ 5.70%, 670 THRU 809 © 5.75%, 810 THRU 1141 @ 5.80%, 1142 THRU 1940 @ 5.90%. JP MORGAN CHASE BANK OF TEXAS SEPTEMBER 15, 2007 INTEREST PRINCIPAL TOTAL COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 5.25% $5,513 $5,513 $210,000 $221,025 $5,513 $5,513 $210,000 $221,025 Proceeds from the sale of the Certificates will be used for the acquisition of land, construction of a premier golf course, construction of a club house, 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 pledge of the surplus Net Revenues derived from the operation and ownership of the golf course facilities being acquired and improved with the sale of the Golf Course Certificates as provided in the Ordinance. Bonds maturing September 15, 2007 through September 15, 2027 were refunded during Fiscal Year 285 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: YEAR 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 TOTAL COUPON 2.000% 2.000% 2.000% 2.250% 2.500% 2.750% 3.000% 3.250% 3.500% 3.500% 3.625% 3.750% 4.000% 4.000% 4.125% 4.125% 4.250% 4.375% 4.500% 4.500% 4.500% 4.500% CITY OF EULESS DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION REFUNDING BONDS, SERIES 2004-GOLF February 24, 2004 I$9,610,000 BOND YEAR 2005-2008 @ 2.000%, 2009 @ 2.250%, 2010 @ 2.500%, 2011 @ 2.750%, 2012 © 3.000%, 2013 @ 3.250%, 2014-2015 @ 3.500%, 2016 @ 3.625%, 2017 @ 3.750%, 2018-2019 @ 4.000%, 2020-2021 @ 4.125%, 2022 @ 4.250%, 2023 @ 4.375%, 2024-2027 @ 4.500% WACHOVIA BANK NATIONAL ASSOCIATION FEBRUARY 15, 2014 INTEREST FEBRUARY15 AUGUST15 $179,844 $179,844 $179,844 $176,594 $173,294 $169,469 $165,094 $160,281 $154,731 $148,556 $141,731 $134,644 $127,031 $118,875 $109,775 $100,375 $90,269 $79,647 $68,278 $56,138 $43,088 $29,363 $15,075 $2,621,994 $176,594 $173,294 $169,469 $165,094 $160,281 $154,731 $148,556 $141,731 $134,644 $127,031 $118,875 $109,775 $100,375 $90,269 $79,647 $68,278 $56,138 $43,088 $29,363 $15,075 $0 PRINCIPAL FEBRUARY 15 $0 $325,000 $330,000 $340,000 $350,000 $350,000 $370,000 $380,000 $390,000 $405,000 $420,000 $435,000 $455,000 $470,000 $490,000 $515,000 $535,000 $555,000 $580,000 $610,000 $635,000 $670,000 $2,442,150 $9,610,000 TOTAL REQUIREMENTS $359,688 $681,438 $679,888 $682,763 $684,563 $675,375 $685,013 $683,288 $680,288 $681,375 $681,675 $680,906 $683,650 $680,150 $680,644 $684,916 $682,925 $679,416 $679,225 $682,450 $679,438 $685,075 $14,674,144 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. 286 DESCRIPTION: CITY OF EULESS DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION REFUNDING BONDS, SERIES 2004-SOFTBALL DATED: February 24, 2004 ORIGINAL AMOUNT: $1,485,000 BOND YEAR 2005-2008 © 2.000%, 2009 @ 2.250%, 2010 © 2.500%, 2011 @ INTEREST RATES: 2.750%, 2012 @ 3.000%, 2013 @ 3.250%, 2014-2015 @ 3.500%, 2016 @ 3.625%, (PAYING AGENT: OPTION DATE: WACHOVIA BANK NATIONAL ASSOCIATION FEBRUARY 15, 2014 INTEREST 'PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2006 2.000% $21,109 $20,209 $90,000 $131,319 2007 2.000% $20,209 $19,009 $120,000 $159,219 2008 2.000% $19,009 $17,759 $125,000 $161,769 2009 2.250% $17,759 $16,353 $125,000 $159,113 2010 2.500% $16,353 $14,728 $130,000 $161,081 2011 2.750% $14,728 $12,872 $135,000 $162,600 2012 3.000% $12,872 $10,772 $140,000 $163,644 2013 3.250% $10,772 $8,416 $145,000 $164,188 2014 3.500% $8,416 $5,703 $155,000 $169,119 2015 3.500% $5,703 $2,991 $155,000 $163,694 2016 3.625% $2,991 $0 $165,000 $167,991 TOTAL $149,922 $128,813 $1,485,000 $1,763,734 Proceeds from the sale of the Bonds will be used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. 287 $500,000 $400, 000 $300,000 - $200,000 - $100,000 - $0 Water & Sewer Revenue Bonds Composition of Debt Service 2006 2008 ❑ PRINCIPAL ❑INTEREST a I i 11 = 2012 2014 2016 2018 2020 2022 2024 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND SEWER SYSTEM REVENUE BONDS YEAR INTEREST PRINCIPAL 2006 $251,858 $195,000 2007 $241,132 $205,000 2008 $230,708 $220,000 2009 $220,558 $230,000 2010 $209,968 $240,000 2011 $198,432 $255,000 2012 $186,168 $260,000 2013 $173,474 $275,000 2014 $159,860 $295,000 2015 $144,884 $310,000 2016 $128,990 $325,000 2017 $111,388 $345,000 2018 $93,162 $365,000 2019 $73,800 $385,000 2020 $52,600 $410,000 2021 $30,000 $140,000 2022 $23,000 $145,000 2023 $15,750 $155,000 2024 $8,000 $160,000 REQUIREMENTS $446,858 $446,132 $450,708 $450,558 $449,968 $453,432 $446,168 $448,474 $454,860 $454,884 $453, 990 $456, 388 $458,162 $458,800 $462,600 $170,000 $168,000 $170,750 $168,000 TOTAL $2,553,732 $4,915,000 $7,468,732 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $393,091 288 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: YEAR COUPON 2006 6.750% 2007 6.000% 2008 5.250% 2009 5.250% 2010 5.250% 2011 5.250% 2012 5.350% 2013 5.400% 2014 5.500% 2015 5.500% 2016 5.500% 2017 5.625% 2018 5.625% 2019 5.750% 2020 5.750% TOTAL CITY OF EULESS DEBT SERVICE REQUIREMENTS WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2000 MARCH 15, 2000 $3,260,000 BOND YEAR 2002-2006 @ 6.75%, 2007 @ 6.00%, 2008-2011 @ 5.25%, 2012 @ 5.35%, 2013 @ 5.40%. 2014-2016 @ 5.50%, 2017-2018 @ 5.625%, 2019- 2020 @ 5.75% BANK OF NEW YORK JULY 15, 2008 INTEREST JANUARY 15 JULY 15 $79,036 $79,036 $74,986 $71,086 $67,411 $63,604 $59,536 $55,204 $50,657 $45,797 $40,434 $34,797 $28,884 $22,416 $15,525 $8,050 $74,986 $71,086 $67,411 $63,604 $59,536 $55,204 $50,657 $45,797 $40,434 $34,797 $28,884 $22,416 $15,525 $8,050 PRINCIPAL TOTAL JULY 15 REQUIREMENTS $120,000 $278,071 $130,000 $279,971 $140,000 $282,171 $145,000 $279,821 $155,000 $282,209 $165,000 $284,071 $170,000 $280,409 $180,000 $281,314 $195,000 $286,594 $205,000 $285,869 $215,000 $284,594 $230,000 $287,769 $245,000 $289,831 $260,000 $291,050 $280,000 $296,100 $717,422 $717,422 $2,835,000 $4,269,844 1 Proceeds from the sale of the Bonds will be used to finance Water and Sewer System projects and to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable solely from Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated to pay these Bonds from monies raised or to be raised from taxation. 289 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2004 DATED: JUNE 15, 2004 ORIGINAL AMOUNT: I$2,145,000 BOND YEAR 2005-2009 © 3.500%, 2010-2012 @ 4.000%, 2013 @ 4.100%, INTEREST RATES: 2014 @ 4.250%, 2015 @ 4.400%. 2016 @ 5.250%, 2017 @ 4.600%, 2018 @ 4.650%, 2019-2024 @ 5.000% PAYING AGENT: IWACHOVIA BANK, NATIONAL ASSOCIATION, HOUSTON TEXAS OPTION DATE: IJULY 15, 2014 YEAR COUPON 2006 3.500% 2007 3.500% 2008 3.500% 2009 3.500% 2010 4.000% 2011 4.000% 2012 4.000% 2013 4.100% 2014 4.250% 2015 4.400% 2016 5.250% 2017 4.600% 2018 4.650% 2019 5.000% 2020 5.000% 2021 5.000% 2022 5.000% 2023 5.000% 2024 5.000% TOTAL INTEREST JANUARY 15 $46,893 $45,580 $44,268 $42,868 $41,380 $39,680 $37,880 $36,080 $34,133 $32,008 $29,698 $26,810 $24,165 $21,375 $18,250 $15,000 $11,500 $7,875 $4,000 $559,440 PRINCIPAL TOTAL JULY 15 JULY 15 REQUIREMENTS $46,893 $75,000 $168,785 $45,580 $75,000 $166,160 $44,268 $80,000 $168,535 $42,868 $85,000 $170,735 $41,380 $85,000 $167,760 $39,680 $90,000 $169,360 $37,880 $90,000 $165,760 $36,080 $95,000 $167,160 $34,133 $100,000 $168,265 $32,008 $105,000 $169,015 $29,698 $110,000 $169,395 $26,810 $115,000 $168,620 $24,165 $120,000 $168,330 $21,375 $125,000 $167,750 $18,250 1 $130,000 $166,500 $15,000 ( $140,000 $170,000 $11,500 ( $145,000 $168,000 $7,875 1 $155,000 $170,750 $4,000 1 $160,000 $168,000 $559,440 $2,080,000 $3,198,880 Proceeds from the sale of the Bonds will be used to (i) improve and equip property, structures, facilities and related infrastructure for the Water and Sewer System and (ii) to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable, both as to principal and interest, solely and secured by a first lien on and pledge of the Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated itself to pay the Bonds from monies raised or to be raised from taxation. 290 $1, 000, 000 $800,000 - $600,000 - $400,000 - $200,000 $0 Sales Tax Revenue Bond Composition of Debt Service ❑ PRINCIPAL ❑INTEREST 2006 2008 2010 ?F012 2014 igI Year YEAR 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 TOTAL 2016 DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS INTEREST $337,655 $315,128 $290,768 $264,480 $235,718 $205,618 $173,643 $140,355 $104,215 $65,548 $24,310 $13,455 $9,068 $4,680 $2,184,638 PRINCIPAL $605,000 $620,000 $650,000 $675,000 $705,000 $745, 000 $770,000 $805,000 $845,000 $885,000 $190,000 $75,000 $75,000 $80,000 2018 TOTAL REQUIREMENTS $942,655 $935,128 $940,768 $939,480 $940,718 $950,618 $943,643 $945, 355 $949,215 $950,548 $214,310 $88,455 $84,068 $84,680 $7,725,000 1 $9,909,638 291 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 1996 'DATED: AUGUST 15, 1996 ORIGINAL AMOUNT: $1,485,000 INTEREST RATES: PAYING AGENT: BOND NUMBERS: (OPTION DATE: BOND NOS. 1 THRU 60 @ 8.00%, 61 THRU 72 @ 5.50%, 73 THRU 84 @ 5.00%, 85 THRU 97 @5.10%, 98 THRU 111 @ 5.20%, 112 THRU 125 @ 5.30%, 126 THRU 140 @ 5.40%, 141 THRU 191 @ 5.50%, 192 THRU 297 @ 5.75% JP MORGAN CHASE BANK OF TEXAS 11-297 @ $5,000 EACH 'SEPTEMBER 15, 2006 INTEREST PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2006 5.20% $27,950 $27,950 $70,000 $125,900 2007 5.30% $26,130 $26,130 $70,000 $122,260 2008 5.40% $24,275 $24,275 $75,000 $123,550 2009 5.50% $22,250 $22,250 $80,000 $124,500 2010 5.50% $20,050 $20,050 $85,000 $125,100 2011 5.50% $17,713 $17,713 $90,000 $125,425 2012 5.75% $15,238 $15,238 $95,000 $125,475 2013 5.75% $12,506 $12,506 $100,000 $125,013 2014 5.75% $9,631 $9,631 $105,000 $124,263 2015 5.75% $6,613 $6,613 $110,000 $123,225 2016 5.75% $3,450 $3,450 $120,000 $126,900 TOTAL $185,805 $185,805 $1,000,000 $1,371,610 Proceeds from the sale of the Bonds will be used to provide additional funding for the construction of the parks at Texas Star Athletic Complex and to pay the costs associated with the issuance of the bonds. The Bonds are special obligations of the Corporation, secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. DESCRIPTION: DATED: ORIGINAL AMOUNT: $1,000,000 INTEREST RATES: (PAYING AGENT: (OPTION DATE: YEAR 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 TOTAL COUPON 7.00% 7.00% 5.25% 5.25% 5.25% 5.50% 5.50% 5.50% 5.65% 5.65% 5.65% 5.85% 5.85% 5.85% CITY OF EULESS DEBT SERVICE REQUIREMENTS EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 1999 OCTOBER 15, 1999 BOND YEAR 2000-2007 @ 7.00%, 2008-2010 @ 5.25%, 2011-2013 @ 5.50%, 2014-2016 @ 5.65%, 2017-2019 @ 5.85% BANK OF NEW YORK SEPTEMBER 15, 2010 INTEREST MARCH 15 SEPTEMBER 15 $23,386 $23,386 $21,986 $20,586 $19,405 $18,224 $16,911 $15,399 $13,886 $12,236 $10,541 $8,705 $6,728 $4,534 $2,340 $21, 986 $20,586 $19,405 $18,224 $16,911 $15,399 $13,886 $12,236 $10,541 $8,705 $6,728 $4,534 $2,340 $194,868 $194,868 PRINCIPAL SEPTEMBER 15 $40,000 $40,000 $45,000 $45,000 $50,000 $55,000 $55,000 $60,000 $60,000 $65,000 $70,000 $75,000 $75,000 $80,000 $815,000 TOTAL REQUIREMENTS $86,773 $83,973 $86,173 $83,810 $86,448 $88,823 $85,798 $87,773 $84,473 $86,083 $87,410 $88,455 $84,068 $84,680 $1,204,735 Proceeds from the sale of the Bonds will be used for park improvements at the Parks At Texas Star, including irrigation, landscaping, and the construction of an entry way and parking facilities, and to pay the cost of issuance associated with the Bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain Pledged Revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. 293 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: (PAYING AGENT: (OPTION DATE: YEAR 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 TOTAL COUPON 3.25% 3.50% 3.75% 4.00% 4.00% 4.00% 4.00% 4.20% 4.30% 4.40% CITY OF EULESS DEBT SERVICE REQUIREMENTS EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2002 JUNE 14, 2002 $6,430,000 BOND YEARS 2003-05 @ 3.00%, 2006 @ 3.25%, 2007 @ 3.50%, 2008 @ 3.75%, 2009-12 @ 4.00%, 2013 @ 4.20%, 2014 @ 4.30%, 2015 @ 4.40% IWACHOVIA BANK NATIONAL ASSOCIATION (SEPTEMBER 15, 2012 jINTEREST 1 MARCH 15 $117,491.25 $109,447.50 $100,522.50 $90,585.00 $79,585.00 $68,185.00 $56,185.00 $43,785.00 $30,240.00 $15,620.00 SEPTEMBER 15 $117,491.25 $109,447.50 $100,522.50 $90,585.00 $79,585.00 $68,185.00 $56,185.00 $43,785.00 $30,240.00 $15,620.00 $711,646 1 $711,646 PRINCIPAL SEPTEMBER 15 $495,000 $510,000 $530,000 $550,000 $570,000 $600,000 $620,000 $645,000 $680,000 $710,000 $5,910,000 TOTAL REQUIREMENTS $729,983 $728,895 $731,045 $731,170 $729,170 $736,370 $732,370 $732,570 $740,480 $741,240 $7,333,293 Proceeds from the sale of the Bonds will be used to refund portions of the Corporation's Sales Tax Revenue Bonds, Series 1994, to lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. 294 $250,000 $200,000 - $150,000 - $100,000 - $50,000 - $o Drainage Utility Bonds Composition of Debt Service 10 PRINCIPAL I ❑INTEREST 2006 2007 2008 2009 2010 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF DRAINAGE UTILITY BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2006 $35,355 $180,000 $215,355 2007 $29,505 $185,000 $214,505 2008 $23,030 $190,000 $213,030 2009 $16,000 $200,000 $216,000 2010 $8,400 $210,000 $218,400 TOTAL $112,290 $965,000 $1,077,290 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $215,458 295 (DESCRIPTION: 'DATED: ORIGINAL AMOUNT: INTEREST RATES: CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS MUNICIPAL DRAINAGE UTILITY SYSTEM REVENUE REFUNDING BONDS, SERIES 2001 OCTOBER 15, 2001 $1,630,000 BOND YEAR 2002-04 @ 3.00%, 2005 @ 3.50%, 2006 © 3.25%, 2007 @ 3.50%, 2008 @ 3.70%, 2009 @ 3.80%, 2010 @ 4.00% !PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: N/A YEAR COUPON 2006 3.25% 2007 3.50% 2008 I 3.70% 2009 ! 3.80% 2010 I 4.00% TOTAL INTEREST PRINCIPAL TOTAL JANUARY 15 JULY 15 JULY 15 REQUIREMENTS $17,677.50 $17,677.50 $180,000 $215,355 $14,752.50 $14,752.50 $185,000 $214,505 $11,515.00 $11,515.00 $190,000 $213,030 $8,000.00 $8,000.00 I $200,000 $216,000 $4,200.00 $4,200.00 1 $210,000 $218,400 $56,145 $56,145 I $965,000 $1,077,290 Proceeds from the sale of the Bonds will be used to refund the City's Municipal Drainage Utility System Revenue Bonds, Series 1991, and to pay the cost of issuance associated with the sale of the bonds. The original bonds were used for drainage improvements, including the acquisition, construction and repair of structures, equipment and facilities for the City's Municipal Drainage Utility System. The Bonds constitute special obligations of the City payable both as to principal and interest , soley from and secured by a first lien on and pledge of the Revenues of the City's Municipal Drainage Utility System in accordance with the provisions of the Ordinance. 296 \3,_ esources �u�an PERSONNEL COUNTS 101-1011 CITY MANAGERS OFFICE 101-1014 CITY SECRETARY 101-2012 FINANCE/BUDGET 101-2013 COURTS 101-2018 ACCOUNTING 101-3045 PD ADMINISTRATION 101-3046 PD PATROL 101-3047 PD INVESTIGATION 101-3048 PD SERVICE 101-3049 PD DETENTION 101-4023 FIRE MARSHALL 101-4040 FD ADMINISTRATION 101-4041 FD PARAMEDIC 101-5016 INFORMATION SERVICES 101-5019 PERSONNEL 101-5036 PURCHASING 101-5037 FACILITY MAINTENANCE 101-5054 LIBRARY 101-6032 PLANNING 101-6034 INSPECTIONS SERVICES 101-6065 ENVIRONMENTAL HEALTH 101-7051 LEISURE SERVICES 101-7052 PARKS 101-7083 PROGRAMS & SPECIAL EVENTS 101-7084 RECREATION ADMINISTRATION 101-8033 STREET 101-8064 ANIMAL CONTROL 101-8066 CITY ENGINEER 101-9060 NON -DEPARTMENTAL 501-2070 WATER OFFICE 501-5039 RECYCLING 501-5076 INFORMATION SERVICES 501-8066 CITY ENGINEER 501-8071 WATER PRODUCTION 501-8072 WATER DISTRIBUTION 501-8073 SEWAGE & TREATMENT 501-8077 METER READING 501-9060 W & S NON-DEPT. 540-7060 GOLF NON DEPARTMENTAL 540-7062 GOLF COURSE MAINT. 540-7063 PRO SHOP 540-7067 FOOD & BEVERAGE (GRILL) 540-7068 CONFERENCE CNTR. 504-5090 SERVICE CENTER 510-8029 DRAINAGE UTILITY 520-7055 RECREATION CLASSES 530-7050 SOFTBALL WORLD 550-7078 ATHLETIC COMPLEX 610-5015 INSURANCE 615-5017 RISK MANAGEMENT 210-1052 1/2 CENT - PARKS 210-1054 1/2 CENT - LIBRARY 210-1081 1/2 CENT - ECO. DEV. 220-3045 CRIME CONTROL TOTAL FY 03/04 FY 04/05 FY 04/05 BUDGETED BUDGETED ESTIMATED 1.00 2.00 2.00 A) 4.00 4.00 4.00 2.50 2.50 2.50 9.00 8.00 8.00 B) 4.00 4.00 4.00 4.00 4.00 4.00 49.00 48.00 48.00 C) 15.00 15.00 15.00 19.00 19.00 19.00 16.00 17.00 17.00 B) 4.00 4.00 4.00 4.00 4.00 4.00 53.00 56.00 56.00 D) 2.00 1.00 1.00 A) 4.00 4.00 4.00 1.00 1.00 1.00 5.00 5.00 5.00 13.00 10.00 10.00 E) 3.00 3.00 3.00 9.00 7.00 7.00 F) 3.00 2.00 2.00 F) 7.00 8.00 8.00 G) 17.50 16.50 16.50 G) 2.00 2.00 2.00 1.25 1.25 1.25 11.00 9.00 9.00 H) 3.00 3.00 3.00 1.50 General 1.50 General 1.50 General 0.25 268.00 0.25 262.00 0.25 262.00 5.00 5.00 5.00 1.00 1.00 1.00 3.00 3.00 3.00 5.75 5.75 5.75 6.75 6.75 6.75 9.25 9.25 9.25 8.00 8.00 8.00 1.00 W&S 1.00 W&S 1.00 W&S 9.25 49.00 8.25 48.00 8.25 F) 48.00 1.25 1.25 1.25 3.00 3.00 3.00 4.50 4.50 4.50 4.00 Golf 4.00 Golf 4.00 Golf 2.50 15.25 2.50 15.25 2.50 15.25 6.00 6.00 6.00 0.25 2.25 2.25 H) 0.34 0.34 0.34 3.58 3.58 3.58 0.33 0.33 0.33 1.50 1.50 1.50 0.50 0.50 0.50 3.75 3.75 3.75 6.00 9.00 9.00 E) 0.50 Other 0.50 Other 0.50 Other 14.00 36.75 15.00 42.75 15.00 C) 42.75 369.00 368.00 368.00 FY2005 Changes A) Moved Web Designer from Info Services B) Moved Warrant Officer to PD Detention C) Moved Police Officer to CCPD D) Added 3 FF/Paramedics E) Moved 3 Library Positions to EDC F) Eliminated Secretary, Plans Examiner, Health Inspector, and Admin. Assistant G) Allocated Volunteer Coordinator position to proper division H) Moved 2 Public Works employees to Drainage Fund. FY2006 Changes 1) Moved 1/2 Finance Administrator to W&S Fund 2) Moved Police Lieutenant from Patrol to Service 3) Added 2 dispatcher positions 4) Added 3 firefighter/paramedics 5) Added 1 computer support specialist FY 05/06 PROPOSED 2.00 4.00 2.50 8.00 3.50 1) 4.00 47.00 2) 15.00 22.00 2)&3) 17.00 4.00 4.00 59.00 4) 1.00 4.00 1.00 5.00 10.00 3.00 7.00 2.00 8.00 16.50 2.00 1.25 9.00 3.00 1.50 General 0.25 266.50 5.00 1.00 4.00 5) 5.75 6.75 9.25 8.00 1.00 W&S 8.75 1) 49.50 1.25 3.00 4.50 4.00 Golf 2.50 15.25 6.00 2.25 0.34 3.58 0.33 1.50 0.50 3.75 9.00 0.50 Other 15.00 42.75 374.00 297 GENERAL FUND WATER & SEWER FUND GOLF COURSE FUND SERVICE CENTER FUND DRAINAGE UTILITY RECREATION CLASSES FUND SOFTBALL WORLD ATHLETIC COMPLEX BENEFITS/INSURANCE FUND RISK MANAGEMENT FUND 1/2 CENT - PARKS 1/2 CENT - LIBRARY 1/2 CENT - ECO. DEV. CRIME CONTROL DISTRICT I TOTAL Longevity TMRS Workers Comp Health Insurance Disability Ins. Life Insurance Medicare Date Medicare Cost TOTAL PERSONNEL COUNTS BY FUND FY04 ACTUAL 268.00 49.00 15.25 6.00 0.25 0.34 3.58 0.33 1.50 0.50 3.75 6.00 0.50 14.00 369.00 FULL-TIME EMPLOYEES FY05 FY05 FY06 BUDGET ESTIMATE PROP 262.00 48.00 15.25 6.00 2.25 0.34 3.58 0.33 1.50 0.50 3.75 9.00 0.50 15.00 368.00 FY04 01-Dec-02 13.14% $58.50 $300 0.30% 101-Apr-86 I 1.45% 262.00 48.00 15.25 I 6.00 2.25 I 0.34 3.58 0.33 I 1.50 I 0.50 3.75 I 9.00 0.50 I 15.00 I 368.00 266.50 49.50 15.25 6.00 2.25 0.34 3.58 0.33 1:50 0.50 3.75 9.00 0.50 15.00 374.00 FY05 FY06 01-Dec-03 01-Dec-04 13.76%I 14.04% $58.50 I $58.50 $410 I $455 0.30%I 0.30% 01-Apr-86 101-Apr-86 1.45%I 1.45% FY06 Prop $ $402,492 $2,714,918 $260,097 $2,022,930 $55,567 $61,702 $234,618 $5,752,324 PART-TIME EMPLOYEES FY04 FY05 FY05 ACTUAL BUDGET ESTIMATE 58.50 8.50 59.00 0.00 0.00 3.00 17.00 9.00 0.00 0.00 0.00 14.00 0.00 0.00 58.50 8.50 59.00 0.00 0.00 3.00 17.00 9.00 0.00 0.00 0.00 14.00 0.00 0.00 FY06 PROP 58.50 58.50 8.50 8.50 59.00 59.00 0.00 I 0.00 0.00 I 0.00 3.00 I 3.00 17.00 17.00 9.00 9.00 0.00 0.00 0.00 0.00 0.00 0.00 14.00 14.00 0.00 0.00 0.00 0.00 169.00 1169.00 I 169.00 169.00 In FY 2005, the proposed budget for full-time staff decreased to 368 employees. The proposed budget includes the addition of 3 firefighter/paramedics and the elimination of 4 vacant positons which includes a Secretary, Plans Examiner, Health Inspector, and an Administrative Assistant. In FY 2006, the proposed budget for full-time staff increased to 374 employees while part-time staffing remained the same as prior year. The proposed budget includes the addition of 3 firefighters/paramedics, 2 dispatchers and 1 computer support specialist. 298 ACTUAL BUEXET STIMAT.J PROPOSD Iprry 0.50 0.50 0.50 0.50 101-1011 City Manager 0.50 0.50 0.50 0.50 101-1011 Deputy City Manager 0.00 1.00 1.00 1.00 101-1011 Web Designer 1.00 2.00 2.00 2.00 FULL TIME ICITrSBCR.BTARY.!.$1QFPICH;niM;;,:::]H&W,M;-;M'MiHHii::i::HH.:HW:iM;]:=H.:HM;.; 1.00 1.00 1.00 1.00 101-1014 City Secretary 1.00 1.00 1.00 1.00 101-1014 Deputy City Secretary 1.00 1.00 1.00 1.00 101-1014 Secretary 1.00 1.00 1.00 1.00 101-1014 Receptionist 4.00 4.00 4.00 4.00 FULL TIME 1.00 I 1.00 I 1.00 I 1.00 I 101-1014 'Receptionist 1.00 1.00 1.00 1.00 PART TIME EINANCE 0.00 0.50 0.50 0.50 0.00 0.00 0.50 0.50 0.50 1.00 1.00 1.00 0.50 0.50 0.50 2.50 2.50 2.50 OVIONiC.IPALCOURISiiiinMiiMiiMMM, 1.00 1.00 1.00 1.00 1.00 1.00 6.00 6.00 6.00 1.00 0.00 0.00 9.00 8.00 8.00 1.00 1.00 1.00 1.00 1.00 1.00 2.00 2.00 2.00 0.50 101-2012 Assistant City Manager 0.00 101-2012 Director of Fiscal & Admin Srvcs. 0.50 101-2012 Administrative Secretary 1.00 101-2012 Internal Auditor 0.50 101-2012 'Accountant 2.50 FULL TIME 1.00 101-2013 Municipal Court Mgr. 1.00 101-2013 Office Supervisor 6.00 101-2013 Court Clerk 0.00 101-2013 Bailiff/Warrant Officer 8.00 FULL. TIME 1.00 101-2013 City Judge 1.00 101-2013 Courtroom Security Officer 2.00 PART TIME ViCcP.1..PITINaMiWW:qMMH::MMiH::Hi::;MMiiHNiMi'M:i!:!::::::*:'•••• • • • 1.00 1.00 1.00 0.50 I 101-2018 Finance Administrator 0.50 0.50 0.50 0.50 101-2018 Accountant 1.00 1.00 1.00 1.00 101-2018 Ambulance Billing Clerk 1.50 1.50 1.50 1.50 101-2018 Office Techs 4.00 4.00 4.00 3.50 FULL. TIME 0.50 I 0.50 1 0.50 I 0.50 I 101-2018 'Accountant 0.50 0.50 0.50 0.50 PART TIME 1.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 1.00 I 1.00 4.00 1.00 I 1.00 "•• "... 1.00 1.00 101-3045 1.00 1.00 101-3045 1.00 1.00 4.00 1.00 I 1.00 1.00 101-3045 1.00 101-3045 4.00 FULL TIME 1.00 I 101-3045 1.00 PART TIME Police Chief Police Sergeant Administrative Assistant .Administrative Secretary 'Facility Tech Poweeipxr:Rov:::i.,i:i:::H:i.;i::i:i:i:1:1::i.:11:::::;:::::,::::::::;::::::::i:::::::i:::::::i::::::::::::::i;i::::::::::::i:i:i:::::::ii:::::::::ii::::::::::iii:::ii]:iii]i::::::::::i:::::::]iiiii:::: 1.00 0.66 0.00 0.00 101-3046 4.00 4.00 101-3046 5.00 5.00 101-3046 30.00 37.00 101-3046 8.00 0.00 101-3046 1.00 1.00 101-3046 49.00 47.00 FULL TIME 1.00 I 1.00 I 101-3046 5.00 5.00 37.00 0.00 1.00 48.00 1.00 I 5.00 5.00 37.00 0.00 1.00 48.00 1.00 1 !Police Captain Police Lieutenant Police Sergeant Senior Police Officer Police Officer Secretary 'Head Sch Crossing Guard 299 ' ' AO.UAL::::.� 12.001 12.001 WAT POLICE: CRIMINAWNYESTIPATIORDIV 1I0 1.001 1l0 12lN| 1.00 12,00 1.00 15.00 1.00 12.00 1.00 15.00 12l01 101'3040 13.00 PART TIME 1101 101-3047 1.00 181-3047 12I0 101-3047 1.00 101-3047 15.00 FULL TIME ITL ISchool Crossing Guard IPolice Lieutenant Police Sergeant Senior Police Officer Office Tech 1{N 101'3048 Assistant Police Chief ` OlN 101-3048 Police Captain 1.00 101'3048 Police Lieutenant 1.00 101'3040 Senior Police Officer 1.00 101-3048 CummunioaUonaGu[t. 1.00 101-3048 Police Records Supervisor 12.00 101-3048 Dispatcher / 5.00 101'3048 Police Records Clerk } 22.00FULL TIME 4.001 101-3048 4.00 PART TIME IDiopatchor E� ) 1.00 1.00 1{0[ 101-3049 Police Sergeant ` 15�O 15�O 15i00 1�OO i 101'3048 PubUcSom�oO�oer ' 0I0 1{0| 1.00 1.00| 101-3049 Senior Police Officer/Bailiff FIR 1I0 1UO | 100 110 | 101~4023 | 0.00 0l0(iOO 0.00 1014023 � 3.00 3.00 3�O � 3.001 101-4023 4.00 4.00 4.00 4.00 FULL TIME 1.00 210 1.00 1.00 1.00 2.00 4.00 2.00 68O 3.00 28.00 2.00 53.00 | � Division Chief/Fire Marshall | Public Education Officer Fire Inspector ] lon| 1lN 11N| 101'4040 |F�aCNo 1.00 | i 2.00 . il0| 1.00 { 1.00 2.00 5.00 1.00 6.00 3.00 31DO 2.00 � 56.00 1.00 2.00 1.00 1.00 1.00 2.00 5.00 1.00 0{0 3.00 31.002.00 56.00 | 1/01 101+4040 1.00 101-4040 1.00 101-4040 4.00 FULL TIME 110| 2.00| | 1.00 / 1.00 1.00 2.00 5.00 1.00 6.00 3.00 | 35.001.00 lAasietant Fire Chief Administrative Secretary |Secretary 1O1~4041 1O1-4O41 1014041 1O1~4O41 101~4U41 1U1~4O41 1O1-041 101-4041 1O1-4O41 101'4O41 1O1-4041 1O1-4041 59.00 FULL TIME |DkvioionChief/Coo�Emer�gm� . Battalion Chief -Para Battalion Chief Fire Training Officer Fire Captain -Paramedic Fire Captain Fire Lieutenant -Para Fire Lieutenant FimFiqWm/-Pom/Dhver |FimFiqhhsr-Ohver |Fim Fi9hhem' Para Fire Fiph8om Combined EMS/Suppression 300 ::-iN0**P.M :Fy:O.$4.$1;!;i:Li;ii-bepARI-MNIT.i;.i;Hrii:.... ACTUAL BUDT ESTIMATE PROPOSED NUMBR 0.50 0.50 0.50 1.00 0.00 0.00 0.50 0.50 0.50 2.00 1.00 1.00 !HUMANiRESOURCESH; 1.00 1.00 1.00 2.00 2.00 2.00 1.00 1.00 1.00 4.00 4.00 4.00 B TITLE:; 0.50 101-5016 Information Services Administrator 0.00 101-5016 0.50 101-5016 1.00 FULL TIME 1.00 2.00 1.00 101-5019 101-5019 101-5019 4.00 FULL TIME Web Designer Computer Support Specialist Human Resources Supervisor Human Resources/Benefits Tech Secretary IplACHA$.010ii • • • • • • • • 0.50 0.50 0.50 0.50 101-5036 Purchasing Manager 0.50 0.50 0.50 0.50 101-5036 Purchasing Clerk 1.00 1.00 1.00 1.00 FULL. TIME 1.00 1.00 1.00 1.00 101-5037 Facilities Supervisor 1.00 1.00 1.00 1.00 101-5037 Signal Tech 3.00 3.00 3.00 3.00 101-5037 Facility Techs 5.00 5.00 5.00 5.00 FULL TIME LIBRAiRrEpiMH4H,Hi:H:i]::1:'i:: :ii"":,::::':::::::':*::::•:•• • ' * 1.00 1.00 1.00 1.00 101-5054 Library Administrator 1.00 1.00 1.00 1.00 101-5054 Assistant Library Administrator 3.00 2.00 2.00 2.00 101-5054 Librarians 2.00 2.00 2.00 2.00 101-5054 Librarian Assistant 4.00 2.00 2.00 2.00 101-5054 Library Aides 1 1.00 1.00 1.00 1.00 101-5054 Library Technical Specialist 1 1.00 1.00 1.00 1.00 101-5054 Library Circulation Coordinator I 13.00 10.00 10.00 10.00 FULL TIME 1.00 1.00 1.00 1.00 101-6032 Director of Planning & Dev. 1.00 1.00 1.00 1.00 101-6032 Planning & Dev. Services Mngr. 1.00 1.00 1.00 1.00 101-6032 Administrative Secretary 3.00 3.00 3.00 3.00 FULL TIME 1.00 1 1.00 1.00 I 1.00 I 101-6032 1Planning Intern 1.00 1.00 1.00 1.00 PART TIME IINSPECTION;SERVICESM;;'::::::HMM::;;',::::::M:*:Mi;';i:i;]:MHM;ii;iiiii-**:ii.i::ii];: 1.00 1.00 1.00 1.00 101-6034 Building Official 1.00 0.00 0.00 0.00 101-6034 Plans Examiner 1.00 1.00 1.00 1.00 101-6034 Inspection Services Supervisor 1.00 1.00 1.00 1.00 101-6034 Senior Inspector 3.00 3.00 3.00 3.00 101-6034 Inspectors 2.00 1.00 1.00 1.00 101-6034 Secretary 9.00 7.00 7.00 7.00 FULL TIME INN,IRONMEN:TAI4i.11.E4T:Hilapi:&MHiM::,..'aiMi:ii.i;M::::iiHiii;':;:::::iiiii: -::.]::::iii:.:,iiiiiiii:iii:i]'.:i,i-".:-:.:.:.:-'-'-'-'.:.:.:.•-• . - ... 1 2.00 2.00 2.00 1.00 101-6065 Inspectors I 1.00 1.00 1.00 1.00 101-6065 Secretary 3.00 3.00 3.00 2.00 FULL TIME 301 RECREATIONM 1.00 1.00 1.00 1.00 2.00 1.00 7.00 6.00 I 6.00 0.50 0.00 1.00 3.00 1.00 2.00 8.00 I 1.00 I 1.00 I 17.50 7.00 I 7.00 1.00 1.00 1.00 1.00 3.00 1.00 8.00 6.00 I 6.00 0.50 1.00 1.00 3.00 1.00 0.00 I 9.00 I 1.00 0.00 I 16.50 7.00 I 7.00 1.00 1.00 1.00 1.00 3.00 1.00 8.00 6.00 6.00 0.50 1.00 1.00 3.00 1.00 0.00 9.00 1.00 0.00 16.50 7.00 7.00 1.00 101-7051 1.00 101-7051 1.00 101-7051 1.00 101-7051 3.00 101-7051 1.00 101-7051 8.00 FULL TIME 6.00 I 101-7051 6.00 PART TIME 0.50 101-7052 1.00 101-7052 1.00 101-7052 3.00 101-7052 1.00 101-7052 0.00 1 101-7052 9.00 1 101-7052 1.00 1 101-7052 0.00 1 101-7052 16.50 FULL TIME 7.00 1 101-7052 7.00 PART TIME 1.00 1.00 1.00 1.00 101-7053 ..... I 1.00 1.00 1.00 I 3.00 3.00 3.00 14.00 14.00 14.00 3.00 3.00 3.00 22.00 22.00 22.00 1.00 101-7053 3.00 101-7053 14.00 101-7053 3.00 101-7053 22.00 PART TIME Manager of Rec Services Athletic/Aquatics Supervisor Athletic/Aquatics Coordinator Recreation Center Supervisor Recreation Specialist 'Office Tech 'Bldg. Attendant Dir. of Community Services Parks Manager Park Superintendent Foreman Urban Forester Leadman 'Field Techs IAdmin Secretary 'Leisure Services Programmer 'Field Techs 'Manager Asst. Manager Head Life Guard 'Life Guard 'Swimming Pool Cashier !PR9GRAM.pAND4Rect4:EVEISI ................................................................................................................................................................................................................ 1.00 I 1.00 1.00 I 1.00 101-7083 Special Events Coordinator 1.00 I 1.00 1.00 I 1.00 101-7083 Office Clerk 2.00 2.00 2.00 2.00 FULL TIME 0.25 0.25 1.00 1.00 1.25 1.25 1.00 4.00 6.00 11.00 1.00 1.00 1.00 3.00 5.00 9.00 1.00 I 1.00 ANIMAL4ONTRO. 166 -1.66 2.00 2.00 3.00 3.00 1.00 I 1.00 I 1.00 1.00 0.25 0.25 101-7084 IPacs Controller 1.00 1.00 101-7084 IAdmin Secretary 1.25 1.25 FULL TIME 1.00 3.00 5.00 9.00 1.00 1.00 1.00 2.00 3.00 1.00 I 1.00 1.00 3.00 5.00 101-8033 101-8033 101-8033 9.00 FULL TIME 1.00 101-8033 1.00 PART TIME -Lob foi-6664 2.00 101-8064 3.00 FULL TIME 1.00 I 101-8064 1.00 PART TIME 1 Foreman Heavy Equipment Operator Field Techs ' Field Techs Anirni Control Supervisor Animal Control Officer 'Animal Shelter Attendant 302 .13TITLEP: ENGINEERING..,•.::':i.: 0.50 0.50 0.50 0.50 101-8066 City Engineer 0.50 0.50 0.50 0.50 101-8066 Senior Civil Engineer 0.50 0.50 0.50 0.50 101-8066 Administrative Secretary 1.50 1.50 1.50 1.50 FULL TIME INON,,ZEFARTMENTAki.,.•:GENERALIFUNQ:iMiM 0.25 I . „ 0.25 1 0.25 1 0.25 I 101-9060 'Director of Eco. Development 0.25 0.25 0.25 0.25 FULL TIME 1/2;CgNTR-AF.2Kaiii'iHi;!:'!i;iiHHiiMi::!ii,:]HqHii;:;:*H.:i::MHd.:MinM::H'iM:iit,'ii;-:iM:i:::i';1 0.50 0.50 0.50 0.50 210-1052 Director of Community Services 0.25 0.25 0.25 0.25 210-1052 Pacs Controller 1 1.00 1.00 1.00 1.00 210-1052 Heavy Equipment Operator 1 1.00 1.00 1.00 1.00 210-1052 Graphics Artist 1 1.00 1.00 1.00 1.00 210-1052 Field Tech 1 3.75 3.75 3.75 3.75 FULL TIME II2:O.RINTL1,61RARriMIMi*iiiMHi:•:i:iMi'ii'i'i'i''':':''''''''''"::::'::::::'.:.:•:'.:-- . • • - • • • • • • • 2.00 3.00 3.00 2.00 210-1054 Librarian I . 2.00 2.00 2.00 3.00 210-1054 Librarian Assistants 0.00 2.00 2.00 2.00 210-1054 Library Aides 1.00 1.00 1.00 1.00 210-1054 Secretary 1.00 1.00 1.00 1.00 210-1054 Library Clerk 6.00 9.00 9.00 9.00 FULL-TIME 3.00 3.00 3.00 3.00 210-1054 Librarian Assistants 7.00 7.00 7.00 7.00 210-1054 Library Aide 4.00 4.00 4.00 4.00 210-1054 Library Page 14.00 14.00 14.00 14.00 PART TIME 0.50 I 0.50 I 0.50 0.50 I 210-1081 'Director of Eco. Development 0.50 0.50 0.50 0.50 FULL TIME 10.RIME-P.ONIRcL -WNW: ............................................................................................................ . ...... ".•."..".",',',', .'.•,", "•-••• •-•.'.•,',•," 1.00 • 1.00 1.00 1.00 220-3045 Assistant Police Chief 12.00 4.00 4.00 1.00 220-3045 Senior Police Officers 1.00 10.00 10.00 13.00 220-3045 Police Officer 14.00 15.00 15.00 15.00 FULL TIME 1.00 too 1.00 1.00 501-2070 1.00 1.00 1.00 1.00 501-2070 3.00 3.00 3.00 3.00 I 501-2070 5.00 5.00 5.00 5.00 FULL TIME Billing Manager Office Tech Utility Billing Clerk RCYCLINGHii; 1.00 1.00 1 1.00 1 1.00 I 501-5039 lAdministrative Secretary 1.00 1.00 1.00 1.00 FULL TIME IPEOGRAPHIPAIFPRMATIOIR.4Y6TB.Maiii HIi;Mi:::;i . : ...:.,.::::: 1.00 1.00 1.00 1.00 501 5076 GIS Manager 0.50 0.50 0.50 0.50 501-5076 Information Services Manager 1.50 1.50 1.50 2.50 501-5076 Computer Support Specialist 3.00 3.00 3.00 4.00 FULL TIME 303 ACTUAL BUbGET 0.50 0.25 1.50 1.00 2.00 0.50 5.75 1.00 0.50 0.25 1.00 1.00 3.00 6.75 2.00 2.00 0.50 0.25 1.50 1.00 2.00 0.50 5.75 1.00 0.50 0.25 1.00 1.00 3.00 6.75 2.00 2.00 0.50 0.50 0.25 1.50 1.00 2.00 0.50 5.75 1.00 0.50 0.25 1.00 1.00 3.00 6.75 2.00 2.00 dNompgk;:::, 501-8066 0.25 501-8066 1.50 501-8066 1.00 501-8066 2.00 I 501-8066 0.50 I 501-8066 5.75 FULL TIME 1.00 501-8071 0.50 501-8071 0.25 501-8071 1.00 501-8071 1.00 501-8071 3.00 501-8071 6.75 FULL TIME 2.00 I 501-8071 2.00 PART TIME City Engineer Public Works Manager Senior Civil Engineer Engineering Technician 'Inspector 'Administrative Secretary Dir. of Public Works Deputy City Manager Public Works Manager Public Works Superintendent Foreman Field Techs 'Field Techs 0.25 0.25 0.25 0.25 501-8672 Public Works Manager 1.00 1.00 1.00 1.00 501-8072 Foreman 0.00 0.00 0.00 0.00 501-8072 Heavy Equipment Operator 8.00 8.00 8.00 8.00 501-8072 Field Techs 9.25 9.25 9.25 9.25 FULL TIME 2.00 I 2.00 1 2.00 1 2.00 I 501-8072 'Field Techs 2.00 2.00 2.00 2.00 PART TIME SeWAGEAND7RAT.MENT!iHH :iiMiM::WHHHM::iHliM::nMi;igHMiMH;!q::H.iHHMHMi:M::H;qt 1.00 1.00 1.00 1.00 501-8073 Water Utilities Superintendent 1.00 1.00 1.00 1.00 501-8073 6.00 6.00 6.00 6.00 501-8073 8.00 8.00 8.00 8.00 FULL TIME 3.00 1 3.00 1 3.00 1 3.00 I 501-8073 'Field Techs 3.00 3.00 3.00 3.00 PART TIME Foreman Field Techs 1.00 I 1.001 1.001 1.00 I 501-8077 Field Techs 1.00 1.00 1.00 1.00 FULL TIME NON4)PPARTMENTAIWAT .......................................................................................................................................................................................................................... 0.50 0.50 0.00 0.50 0.50 0.00 0.25 0.25 0.00 0.00 0.50 0.50 1.00 1.00 1.00 0.00 1.00 1.00 0.50 0.50 0.50 0.50 1.00 1.00 1.00 1.00 1.50 1.50 9.25 8.25 0.50 0.50 1.00 1.00 1.50 1.50 0.50 0.50 0.00 0.25 0.00 0.50 1.00 0.00 1.00 0.50 0.50 1.00 1.00 1.50 8.25 0.50 1.00 1.50 0.50 0.50 0.00 0.25 0.50 0.50 1.00 0.00 1.00 0.50 0.50 1.00 1.00 1.50 8.75 0.50 1.00 1.50 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 FULL TIME 501-9060 501-9060 PART TIME City Manager Assistant City Manager Director of Fiscal & Admin Srvcs. Director of Eco. Development Finance Administrator Purchasing Agent Accountant Administrative Assistant Communications/Marketing MGR. Office Tech Purchasing Clerk Facilities Attendant Executive Secretary Admin. Secretary Accountant Admin. Intern 304 . . r ....... . ACTUAL BUDGET ESTIMATED PROPOSD NUMBER 1.00 504-5090 Fleet & Facilities Administrator • I 4.00 504-5090 Mechanics 1.00 504-5090 Fleet & Facilities Coordinator 6.00 FULL TIME DRAINAGE •1 0.25 0.25 0.25 1 0.25 510-8029 Public Works Manager 0.00 2.00 2.00 I 2.00 510-8029 Field Tech 0.25 2.25 2.25 2.25 FULL TIME 0.33 I 0.33 I 0.33 I 0.33 I 520-7055 IField Tech 0.33 0.33 0.33 0.33 FULL TIME 3.00 I 3.00 I 3.00 I 3.00 I 520-7055 IBuilding Attendant 3.00 3.00 3.00 3.00 PART TIME IspFTEmp.Liwci.n.p 1.00 0.25 0.00 1.33 1.00 3.58 1.00 5.00 11.00 17.00 1.00 0.25 1.00 0.33 1.00 3.58 1.00 5.00 11.00 17.00 1.00 0.25 1.00 0.33 1.00 3.58 1.00 5.00 11.00 17.00 1.00 530-7050 0.25 530-7050 1.00 530-7050 0.33 530-7050 1.00 530-7050 3.58 FULL TIME 1.00 530-7050 5.00 530-7050 11.00 530-7050 17.00 PART TIME General Manager Pacs Controller Leadman Field Tech Softball World Supervisor Concession Manager Gate Attendant/Cashier Concession Attendant N 0.25 0.25 0.25 0.25 540-7060 Pacs Controller 1.00 1.00 1.00 1.00 540-7060 General Manager of Golf 1.25 1.25 1.25 1.25 FULL TIME '." 1.00 1.00 1.00 1.00 540-7062 Golf Course Superintendent 1.00 1.00 1.00 1.00 540-7062 Asst. Golf Superintendent 1.00 1.00 1.00 1.00 540-7062 Mechanic 3.00 3.00 3.00 3.00 FULL. TIME 22.00 I 22.00 1 22.00 1 22.00 I 540-7062 IGreenskeeper 22.00 22.00 22.00 22.00 PART TIME 1.00 1.00 1.00 1.00 I 540-7063 Head Golf Professional 3.00 3.00 3.00 3.00 540-7063 Assistant Golf Pro 0.50 0.50 0.50 0.50 540-7063 Secretary 4.50 4.50 4.50 4.50 FULL TIME 2.00 1 2.00 1 2.00 1 2.00 I 540-7063 IShop Help 2.00 2.00 2.00 2.00 PART TIME 0.00 1.00 1.00 1.00 I 540-7067 Food & Beverage Manager 1 1.00 1.00 1.00 1.00 540-7067 Kitchen Manager/Chef 1.00 1.00 1.00 1.00 540-7067 Kitchen Coordinator 1 - 2.00 1.00 1.00 1.00 I 540-7067 Asst Food and Beverage Mgr. 1 4.00 4.00 4.00 4.00 FULL TIME 305 2.00 2.00 2.00 5.00 3.00 1.00 1.00 1.00 17.00 1.00 1.00 0.50 2.50 3.00 6.00 3.00 1.00 13.00 2.00 2.00 2.00 5.00 3.00 1.00 1.00 1.00 17.00 1.00 1.00 0.50 2.50 3.00 6.00 3.00 1.00 13.00 2.00 2.00 2.00 5.00 3.00 1.00 1.00 1.00 17.00 1.00 1.00 0.50 2.50 3.00 6.00 3.00 1.00 13.00 2.00 2.00 2.00 5.00 3.00 1.00 1.00 1.00 17.00 ePART.MENT:. NUMBER 540-7067 540-7067 540-7067 540-7067 540-7067 540-7067 540-7067 540-7067 PART TIME Head Cook Asst. Cook Dishwasher Wait Staff Beverage/Cart Staff IStarter Help IReceptionist ITemp Help 1.00 540-7068 IConference Center Lead 1.00 540-7068 Conference Centre Coordinator 0.50 540-7068 Secretary 2.50 FULL TIME 3.00 6.00 3.00 1.00 540-7068 540-7068 540-7068 540-7068 13.00 PART TIME Custodian Banquet Waitstaff Banquet Bartenders Banquet Chef GOLF:P•ARTOFTRATION:S:::;:;!HH;MMMMiH:: 5.00 I 5.00 5.00 I 5.061 540-7069 'Ibar't a, Driving Range Attendants 5.00 5.00 5.00 5.00 PART TIME PARKSATJE)(A5rSTARWMM 0.00 0.00 9.00 9.00 0.34 1 0.34 I 0.34 I 550-7078 IField Tech 0.34 0.34 0.34 FULL TIME 9.00 1 9.00 I 9.00 I 550-7078 'Batting Cage Attendants 9.00 9.00 9.00 PART TIME 0.50 0.50 0.50 0.50 610-5015 1.00 1.00 1.00 1.00 610-5015 1.50 1.50 1.50 1.50 FULL TIME 'Human Resource/Risk Admin 'Claims Adjuster WOFOce.R!$10 . ............ ... ............................................................................................................................... 0.50 I 0.50 I 0.50 I 0.50 I 615-5017 'Human Resource/Risk Admin 0.50 0.50 0.50 0.50 FULL TIME 306 Appendices ii A 11 endlX A.pp '.� et inaDdal BASIS OF ACCOUNTING/BUDGETING The accounts of the City are organized on the basis of funds or account groups, each of which is considered to be a separate budgetary and accounting entity. The budgetary and accounting policies contained in this budget document conform to generally accepted accounting principles (GAAP) as established by the Governmental Accounting Standards Board (GASB). The budgeting, accounting and financial reporting treatment applied to a fund is determined by its measurement focus. The Governmental Fund types use a financial resources measurement focus and are accounted and budgeted for using the modified accrual basis of accounting. With this measurement focus, only current assets and current liabilities generally are included in the balance sheet. Operating statements of these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) in net current assets. The modified accrual basis of accounting is used by all governmental fund types and agency funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become 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 be used to pay liabilities of the current period. Expenditures represent a decrease in net financial resources and, other than interest on general long-term debt, are recorded when the related fund liability is incurred. Interest on general long-term debt is recorded as a fund liability when due. Revenues considered susceptible to accrual are property taxes, gross receipts tax and interest revenue. Sales taxes collected that are held by the state at yearend on behalf of the City are also recognized as revenue. Fine and permit revenues are not susceptible to accrual because generally they are not measurable until received in cash. The Proprietary Fund types are accounted and budgeted for on a cost for services or "capital maintenance" measurement focus, using the accrual basis of accounting. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on the balance sheet. Fund equity (i.e., assets net of liabilities) is segregated into contributed capital and retained earnings components. Proprietary fund and operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net assets. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recognized when incurred. For the purpose of this budget presentation, depreciation is not displayed and capital expenditures and bond principal payments are shown as uses of funds. GOVERNMENTAL FUND TYPES Governmental fund types are those which most governmental functions of the City are financed. The acquisition, use and balances of the City's expendable financial resources and the related liabilities (except those accounted for in the Proprietary and Fiduciary fund types) are accounted for in the Governmental Fund types. These funds include: General Fund - The General fund is the general operating fund of the city. It is used to account for all revenues and expenditures except for those required to be accounted for in other funds. Major functions financed by the general fund include Administration, Public Safety, Fiscal Operations, Planning and Development, Library, Public Facilities, Animal Control and Street Maintenance. Special Revenue Funds - Special revenue Funds are used to account for the proceeds of specific revenue sources other than expendable trust or major capital projects. The Special revenue funds include, but are not limited to, the Hotel Occupancy Tax Fund, the Half -Cent Economic Development Corporation Sales Tax fund, the Police Grants fund, the Police Drug Enforcement Agency fund, and the Short-term Motor Vehicle fund. Debt Service — The Debt Service fund is used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest and related costs. 307 Capital Projects Funds — The Capital Projects funds are used to account for financial resources to be used for the acquisition or construction of major capital items and facilities (other than those financed in Proprietary funds). PROPRIETARY FUND TYPES Proprietary fund types operate in a manner similar to private business. These funds include: Enterprise Funds — Enterprise funds are used to account for the operations that are either financed or operated in a manner similar to private business enterprises, or where the governing body has decided that periodic determination of revenues earned, expenses incurred, and /or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes. These funds include the Water and Sewer Utility Fund, the Drainage Utility Fund, the Golf Course Fund, and other self-supporting recreational funds. Internal Service Funds — These funds account for the financing of goods and/or services provided by one department to other departments in the city on a cost -reimbursement basis. These funds include the equipment replacement fund, the Health Insurance fund, and the Worker's Comp/Risk Management fund. 308 FUND RELATIONSHIPS Why all these funds? Where is the money being spent? All legitimate questions. This is not a "shell game." Picture a city as a large corporation with many small subsidiaries — that is how to follow the funds. See below for a more detailed explanation. FUND/PURPOSE GENERAL FUND To account for most operating revenues and expenditures of the City, not specifically required to be reported separately. WATER & SEWER FUND (ENTERPRISE FUND) To account for water and sewer system services. Rates are applied to actual usage. CAPITAL PROJECTS FUND To account for financial resources to be used for the acquisition or construction of major facilities or assets. DEBT SERVICE FUNDS To account for the accumulation of resources for, and the payment of, general obligation, certificates of obligation, water and sewer, or drainage long-term debt principal and interest. WORKERS COMP/RISK MANAGEMENT To account for liability and casualty claims as well as workers' compensation programs. HOTEL/MOTEL FUND To account for the operations and expenditures for tourism and related programs of the City, primarily advertising and promotion. FLEET MAINTENANCE To account for operating costs and revenues of the Service Center which provides fleet maintenance service to all City Departments. DRUG FUND To account for revenues and expenditures of the Police Department activities in conjunction with the Fort Worth DEA Task Force and the DFW Airport DEA Task Force. INSURANCE & BENEFITS To account for the revenues and expenditures for the City's health insurance claims for all employees and retirees. 1 RELATIONSHIP TO OTHER FUNDS Provides funding for general City operations or traditional City services. Supports all other fund groups. Uses no tax dollars for support. Rates are based on consumption. Billing services provided for other funds. Receives funding from the General Fund, Water & Sewer Fund, Car Rental Fund, and from the proceeds of the sale of debt instruments for capital improvements. Funds borrowed for general operations. NOTE: Both Water and Sewer, as well as Drainage Enterprise Funds, pay for their own debt and are not G.O. debt. Receives funding from all operating departments, on a per employee basis for compensation and pro rata for liability. Funded from hotel/motel occupancy tax revenues. Receives funds from water and sewer fund. Receives funding through the forfeiture of assets seized from drug traffickers through efforts of the two DEA Task Forces. Revenue is then utilized for law enforcement in our community. Receives funding from all operating departments, on a per employee basis. FUND/PURPOSE EQUIPMENT REPLACEMENT To account for the accumulation of funds planned to be used for replacement of vehicles. Allows for level of expenditures for these costly assets. PROGRAMS & SPECIAL EVENTS To account for operating revenues and expenditures of the City's recreational program and events. ARBOR DAZE FUND To account for revenues and expenditures of the City's annual Arbor Daze festival. DRAINAGE UTILITY To account for acquisition, maintenance of the City's system. n operation, and �T drainage utility I T GOLF COURSE FUND To account for revenues for the Texas Star Golf Course and Conference Centre. HALF CENT SALES TAX To account for proceeds of half cent sales tax for economic development, library and parks, per referendum. n RELATIONSHIP TO OTHER FUNDS Funding is provided annually by all users planned whereby they pay a lease fee to this fund based on a calculation of depreciable value. Sale of auction equipment is reported here. Funded from various athletic and special events, recreation class fees, etc. Funded from business sponsorships, booth rental, ticket sales, souvenir sales, plant sales, etc. Uses no tax dollars for support. Funded primarily by user charges. Revenues generated from green fees, cart rentals, membership dues, pro shop sales, restaurant sales, and conference centre rentals: Funds mandated for economic development, library and parks by half -cent sales tax proceeds. CRIME CONTROL & PREVENTION DISTRICT (CCPD) To account for cent sales tax for the 11 Receives funding from sales tax collections for revenues and expenditures for CCPD. CCPD. SOFTBALL WORLD To account for revenues for Softball activity as well as for bond revenues. ATHLETIC COMPLEX To account for revenues for Athletic Complex as well as for bond revenues. CAR RENTAL TAX To account for proceeds from a 5% tax on the short-term rental of motor vehicles . n n Revenues generated from tournaments, league fees, pro shop sales, and concessions. Revenues received from recreational league fees and use of facilities. Revenues received from car rental facilities for the short-term rental of passenger cars, vans, SUV's and light trucks. Funds used for any governmental purpose. 310 GLOSSARY OF TERMS Activity: A service performed by a department or division. Ad Valorem Tax: A tax assessed against real (land and buildings) and personal (equipment and furniture) property. Additional Sales Tax: Euless citizens approved a 1/4 sales tax addition in FY96 for collection during FY97 to reduce ad valorem tax rates within the City. Appropriation: An authorization made by the legislative body of a government, which permits officials to incur obligations against and to make expenditures of governmental resources. Specific appropriations are usually made at the fund level and are granted for a one-year period. Appropriation Ordinance: The official enactment by the legislative body establishing the legal authority for officials to obligate and expend resources. Assessed Valuation: A valuation set upon real estate or other property by a government as a basis for levying taxes. Assets: Resources owned or held by the City which has monetary value. 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. Budgetary Control: The control or management of the organization in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues. Budget Manager: The individual in a specific department who is responsible for compiling budget information, assembling it in the proper format, presenting the information, and administering the department budget during the fiscal year. Capital: Any major non -recurring expenditure or expenditure for facilities, including additions or major alterations, construction of highways or utility lines, fixed equipment, landscaping or similar expenditures. CDBG: Acronym for the Community Development Block Grant administered by Tarrant County. Certificates of Obligations (CO's): Similar to general obligation bonds except certificates require no voter approval. Cost: The amount of money or other consideration exchanged for property or services. Cost may be incurred before money is paid; that is, as soon as liability is incurred. Current Assets: Those assets which are available or can be made readily available to finance current operations or to pay current liabilities. Those assets which will be used up or converted into cash within one year. Some examples are cash, temporary investments, and accounts receivable collected within one year. Current Liabilities: Debt or other legal obligation arising out of transactions in the past which must be liquidated, renewed, or refunded within one year. Debt Service Fund: A fund used to account for the moneys set aside for the payment of interest and principal to holders of the City's general obligation and revenue bonds, the sale of which finances long-term capital improvements, such as facilities, streets and drainage, parks and water/wastewater systems. Delinquent taxes: Taxes remaining unpaid on or after the date on which a penalty or nonpayment is attached. Department: A functional unit of the City containing one or more divisions or activities. 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 311 operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Excess Fund Balance: The excess of a fund's current assets over its current liabilities and required reserve limits. Exempt: Personnel not eligible to receive overtime pay and who are expected to work whatever hours are necessary to complete their job assignments. Expenditures: The cost of goods received or services rendered whether cash payments have been made or encumbered. Fiscal Year: A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the result of its operations. The City of Euless' fiscal year begins each October 1st and ends the following September 30tn 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 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 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. 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. General Fund: The fund used to account for all financial resources except those required to be accounted for in another fund. The General Fund is tax supported. General Obligation Bonds: Bonds for the payment of which the full faith and credit of the issuing government are pledged. The bonds are paid by revenue provided from real property which is assessed through the taxation power of the local governmental unit. Bonds must have voter approval. Governmental Funds: The funds through which most governmental functions typically are financed. The acquisition, use, and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds). Grant -Funded Program: Any program requiring any amount of State and/or Federal funds. Goal: The purpose toward which an endeavor is directed; and objective. H-E-B ISD: The local independent school district, with board members elected to provide administration for schools in the cities of Hurst, Euless and Bedford. The school district has a separate tax office which assesses and collects taxes for operation of the elementary and secondary schools. Note: Some Euless residents in the northern part of Euless attend school in the Grapevine-Colleyville Independent School District due to the close proximity of their homes to those schools. 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. 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. Non-exempt: Personnel eligible to receive overtime pay when overtime work has been authorized or requested by the supervisor. 312 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. Ordinance: •A formal legislative enactment by the governing board of the municipality. 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: See Enterprise Funds. Purchase Order: A document authorizing the delivery of specified merchandise or the rendering of certain services. 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. Special Assessment: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. Supplemental Request: A request to budget an activity at a level above current service levels in order to achieve increased or additional objectives. These expenditures are on going in nature. Supplies: A cost category for minor items (individually priced at less than $5,000) required by departments to conduct their operations. Tax Rate: A percentage applied to all taxable property to raise general revenues. It is derived by dividing the total tax levy by the taxable net property valuation. Taxes: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. TXDOT: Acronym for the Texas Department of Transportation, a state government agency responsible for administering capital grants for street repairs within the City of Euless. 313 Or aitalIces ORDINANCE NO. 1700 AN ORDINANCE ADOPTING THE OFFICIAL OPERATING AND CAPITAL BUDGET FOR THE CITY OF EULESS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2005, AND ENDING SEPTEMBER 30, 2006; AND AMENDING THE BUDGET FOR FISCAL YEAR BEGINNING OCTOBER 1, 2004, AND ENDING SEPTEMBER 30, 2005, PROVIDING FOR THE INVESTMENTS OF FUNDS; PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. WHEREAS, on August 30, 2005, the Euless City Council held a Public Hearing on its proposed budget for the fiscal year beginning October 1, 2005, and ending September 30, 2006; and WHEREAS, the proposed budget was on file in the office of the City Secretary of the City of Euless since July 29, 2005, available to the citizens and the public for their inspection, as well as an opportunity to be heard on said date; WHEREAS, due notice of such hearing on the budget was duly published; and at the conclusion of such hearing, it was determined that such budget should be adopted; WHEREAS, on August 26, 2004, the Euless City Council adopted the official budget for the City of Euless for fiscal year beginning October 1, 2004, and ending September 30, 2005; and WHEREAS, the City Council deems it to be in the best interest of the citizens to amend the FY2004-2005 budget due to emergency and unforeseen circumstances. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS: SECTION 1 THAT the official budget for the City of Euless for the fiscal year beginning October 1, 2005, and ending September 30, 2006, be, and the same is hereby adopted by the Euless City Council, and 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. SECTION 2 THAT the FY2004-2005 official operating budget for the City of Euless be amended to provide a transfer of $275,000 from the car rental operating fund to the car rental capital projects fund to cover remaining costs on the construction of Fire Station No. 3, and to provide an additional $14,603,415 to refund certain outstanding bond issues. 314 SECTION 3 THAT all funds appropriated and allocated shall be expended and used pursuant to the provisions of such official budget and the Euless City Manager shall be directed to appropriate and expend City funds according to City Charter provisions. THAT 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: FY 2005 Revised FY 2006 Expenditures Expenditures General Fund $23,624,845 $24,651,037 Water & Sewer Fund $14,698,641 $15,231,419 General Obligation Debt Fund $18,415,960 $3,735,230 Hotel/Motel $171,910 $161,853 Service Center Fund $841,935 $940,423 Insurance Fund $3,034,065 $3,132,778 Risk Management/Worker's Comp $699,843 $723,464 Equipment Replacement Fund $996,200 $750,977 Recreation Classes Fund $333,132 $372,889 Police Drug Fund $5,000 $5,000 Drainage Utility $621,959 $639,249 Water & Sewer Revenue Debt Fund $583,524 $448,858 Golf Course at Texas Star $3,431,953 $3,304,384 Parks at Texas Star $230,984 $261,066 Softball World $1,082,580 $974,189 Crime Control & Prevention District $1,289,764 $1,351,508 Half Cent Sales Tax $2,730,310 $2,935,995 Arbor Daze $822,200, $5,000 Economic Development Debt Service $945,770 $944,855 Traffic Safety Grants $95,294 $118,179 Car Rental Tax Fund $8,309,234 $11,391,249 Star Center Debt Service $976,888 $976,450 Softball World Debt Service $135,699 $132,319 Golf Course Debt Service $583,213 $582,713 Economic Development Debt Reserve $0 $15,000 Total Operating Funds $84,660,903 $73,786,084 Ordinance No. 1700, Page 2 of 3 315 THAT Capital Project Fund expenditures are to be appropriated as indicated below. Capital projects fund appropriations extend for the life of the project. FY2005 Revised FY2006 Appropriations Appropriations Water & Sewer Capital Fund $1,103,698 $1,456,600 Streets Capital Fund $1,058,190 $522,000 Water Impact Fee $280,834 $278,071 Half Cent Capital $25,000 $175,000 Car Rental CIP $1,436,798 $3,501,316 Drainage CIP $0 $300,000 Wastewater Impact Fees $0 $655,000 Golf CIP $122,000 $0 SECTION 4 THAT the City Manager is authorized from time to time as he 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 Council adopted Investment Policy. SECTION 5 EFFECTIVE DATE. This ordinance shall become effective immediately from and after its passage as provided by the Euless City Charter and the laws of the State of Texas. PRESENTED AND APPROVED on First and Final Reading at a regular meeting of the Euless City Council on the 30th day of August, 2005, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: APPROVED AS TO FO Mary Lib SOh, Mayor Bo. c arland, CI y * ttorney ATTEST: Jan Criri CMC, City Secretary Ordinance No. 1700, Page 3 of 3 316 ORDINANCE NO. 1703 AN ORDINANCE ADOPTING A TAX RATE FOR THE CITY OF EULESS FOR THE YEAR 2005; PROVIDING FOR CERTAIN EXEMPTIONS THERETO; PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. WHEREAS, on August 30, 2005, the Euless City Council held a public hearing on the proposed budget for the fiscal year 2005-2006; and WHEREAS, the proposed budget for the fiscal year 2005-2006 was approved and adopted by the Euless City Council at regular meeting on August 30, 2005; and WHEREAS, all citizens and interested persons were given an opportunity to be heard regarding the proposed budget; and WHEREAS, due notice of such meeting was published according to law; and NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS: SECTION 1 THAT the official ad valorem tax rate for the City of Euless for the calendar year 2005 be and the same is hereby adopted by the Euless City Council as hereinafter set forth. SECTION 2 THAT there shall be and there is hereby levied the following taxes on each one hundred dollars ($100.00) valuation on all taxable property within the City of Euless, Texas, to be assessed and collected by the Tax Assessor and Collector for the year, and collected for the purposes hereinafter stipulated, to -wit: (a) For the General Fund levied on $100 valuation $0.340321 (b) For the Interest and Sinking Fund levied on the $100 valuation $0.151456 Total Levy $0.491777 317 SECTION 3 THAT there shall be exempted from the 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 4 THAT there shall be exempted the sum of Thirty Five Thousand Dollars ($35,000) of the assessed value of residence homesteads of residents of the City of Euless, Texas, who are sixty-five (65) years of age or older, from all ad valorem taxes thereafter levied by such City. SECTION 5 THAT there shall be exempted from the valuation a portion of all residential homesteads for which proper application shall have been made in accordance with the following schedule as allowed by the Property Tax Code, Section 11.22. Disabled Veterans: For a disability rating of An exemption of up to: at least: But not greater than $5,000 of the assessed value 10% 30% $7,500 of the assessed value 31 % 50% $10,000 of the assessed value 51 % 70% $12,000 of the assessed value 70% and over SECTION 6 THAT the taxes assessed and levied hereby are due and payable on October 1, 2005 and shall be payable not later than January 31, 2006. Taxes become delinquent on and after February 1, 2006. Penalties and interest as provided by state law shall accrue on and after this date. However, if the entire taxes due are paid in full by January 31, no penalty or interest shall be due. SECTION 7 THAT in addition to the taxes, penalties and interest assessed and levied herein, there is also assessed and levied an additional twenty percent (20%) collection fee as provided and authorized by Sections 33.07 & 33.08 of the Texas Property Tax Code. ORDINANCE NO. 1703, PAGE 2 OF 3 318 SECTION 8 EFFECTIVE DATE. This ordinance shall be in full force and effect after its passage and publication as provided by the Euless City Charter and the laws of the State of Texas. PRESENTED AND APPROVED FIRST AND FINAL READING at a regular meeting of the Euless City Council on the 13th day of September, 2005, by a vote of 6 ayes, 0 nays, and 0 abstentions. APPROVED: r, r/t Mary Lib Si feh, Mayor ATTEST: syCrim, CMC, City Secretary APPROVED AS TO FORM: Bob McFarland, Cify Attorney ORDINANCE NO. 1703, PAGE 3 OF 3 319 ORDINANCE NO. 1704 AN ORDINANCE ADOPTING THE TAX ROLL FOR 2005, PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on the 25th day of July, 2005, the Tax Assessor -Collector for the City of Euless, Texas, presented the Council with a tax roll effective for the 2005 tax year; and WHEREAS, the Tarrant Appraisal District has established the appraised value of certain tracts of property located within the corporate boundaries of the City of Euless, Texas; and WHEREAS, the City of Euless finds it is in the best interests of the City of Euless and the owners of those specific tracts to accept the tax roll as presented as to value submitted by the Euless Tax Assessor -Collector; NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS: SECTION 1 The tax roll for the City of Euless, Texas, as presented by the Euless Tax Assessor -Collector on the 25th day of July, 2005, as thereafter supplemented, is hereby adopted. SECTION 2 SEVERABILITY CLAUSE. That it is hereby declared to be the intention of the City Council that the sections, paragraphs, sentences, clauses and phrases 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 3 EFFECTIVE DATE. This ordinance shall be in full force and effect from and after its passage and publication as provided by the Euless City Charter and the laws of the State of Texas. 320 PRESENTED AND APPROVED FIRST AND FINAL READING at a regular meeting of the Euless City Council on the 13th day of September, 2005, by a vote of 6 ayes, 0 nays, and 0 abstentions. APPROVED: /t /Y it Mary Lib S faleh, May6r ATTEST: CMC, City Secretary APPROVED AS TO FORM: Bob McFarland, Ci Attorney ORDINANCE NO. 1704, PAGE 2 OF 2 321 xNiVefiast nan�lal plan ear Vi V.--tilt1" INTRODUCTION The City of Euless Five -Year Plan is presented for your review. All major funds with significant variances are presented. Each fund will show the estimated beginning fund balances, estimated revenues and expenditures, and ending fund balances. Staffing variances, estimated tax rates, and estimated water and sewer rates are also presented. This presentation includes operations and capital items that are recommended for FY2006 and the impact of recommended major capital projects through FY2010. Due to the volume of decisions included in the general fund and the water and sewer fund, separate executive summaries have been provided that highlight significant assumptions. Supplemental and capital requests for all major funds were submitted by the directors. Only a limited number of requests have been included in the plan as recommended and funded. The remainder of the items are shown for informational purposes only and would only be funded if excess fund balance becomes available. Capital items recommended and funded have been included in the Proposed Capital section of each fund's presentation. Supplemental programs recommended and funded have been included in the Proposed Supplemental section of each fund's presentation. Minimum reserve levels and designated reserves are reflected and must be maintained as required by the City's fiscal policies. General Fund Revenue increases are projected at conservative growth levels. Property tax valuations are projected at 5% growth for the next two years and 3% thereafter. Most revenue items, except sales tax, are projected at either a 2% growth factor or flat. Sales tax is project to grow at approximately 4% per year based on anticipated economic development. Baseline expenditures have been held to current levels except for a 3% pay plan, health insurance increases, $300,000 for street overlay, $100,000 for sidewalks, $50,000 for traffic signal program, $50,000 for street lighting program and changes in depreciation. The only supplemental program proposed is the completion of Phase III of the third ambulance program that is recommended in FY2007. No tax rate increases are currently projected. General Obliaation Debt Service The debt component of the tax rate includes debt service requirements for all debt currently outstanding, and a proposed bond program for FY2007. The FY2007 bond program would include certificates of obligation for the Town Crossing Bridge and Fuller Wiser Connector. A FY2010 bond program would provide funding for Baze Road. 322 Equipment Replacement Fund The equipment replacement fund assumes a depreciation rate of 55% each year. It includes equipment purchases based on the current replacement schedule. Due to the upcoming need for fire equipment that has not previously been depreciated, staff is recommending a transfer from the short-term motor vehicle tax to pay for these items. Following the year of purchase, these items have been added to the depreciation charge in order to insure that proper funds will be available for the next replacement. Half Cent Sales Tax Fund This fund includes a salary package as well as increased funding for library materials. No other significant changes are proposed. Crime Control and Prevention District This fund includes a salary package and continuation of existing programs. No other changes are proposed. Short -Term Motor Vehicle Tax Fund Revenue has been budgeted with a 2% increase in FY2007 and FY2008 and is capped at $10,500,000 thereafter. Two-thirds of this revenue is shared with Dallas and Fort Worth. This fund includes transfers to support general fund operations, debt service and fleet replacement as well as a proposal to cash flow several major capital projects. In addition to the projects included in the FY2006 budget, funding has been proposed for several drainage projects, several park projects, and pool renovations. Anticipated loans to the golf course for future cart and equipment replacement has also been included. This plan also maintains the recommended minimum reserve in the short-term motor vehicle fund of $2,000,000 to offset any future economic changes. Water and Sewer Fund The plan includes a 1% growth in water and sewer accounts/volume with a corresponding increase in costs to TRA. No rate increases have been proposed other than pass through of TRA rate increases. Changes in the baseline include a 3% pay plan, increases for the city's portion of health insurance premiums, and changes in depreciation expense. Proposed capital includes funding to cash flow approximately $1 million in water and sewer capital projects and continuation of the city's annual computer replacement program. 323 Water and Sewer Debt Service Fund Debt service transfers are based on current debt outstanding. Debt service payments for the water tank debt and related transmission lines will be paid from impact fees for the life of the bonds. This project was identified in the water impact fee master plan. No debt issues are currently planned from the water and sewer fund. Service Center Fund Although this fund does not have any significant changes, it has been presented since it is fully funded by the water and sewer fund. The only increase is for a pay plan, health costs and changes in depreciation charges. The transfer from water and sewer has been increased accordingly. Drainage Fund This fund does not include any changes in the baseline other than the pay plan, health insurance and depreciation. However, significant transfers to the Drainage Capital Fund are proposed to fund the design and right-of-way acquisition for Hurricane Creek. The current debt of this fund will be paid in full by FY2010. Therefore, this plan includes a projected bond sale in FY2009 to fund the construction of Hurricane Creek. An additional bond sale is proposed in FY2010 to fund construction of Boyd Branch. The design and right-of-way for the Boyd Branch project is proposed to be funded from the car rental fund. These proposed bond sales would require a rate increase of approximately 20% by FY2010. Golf Course Fund The golf course fund includes increases in revenues that are directly attributed to the number of rounds projected each year. Increases in food and beverage show only marginal growth ranging from 1.5% to 2.5% with a portion of the food and beverage revenue increase related to increased rounds. Expenses are projected to increase in revenue producing departments (such as Pro Shop, Cart and F&B) as a result of increased revenues attributed to increased rounds. The increases in expenses are in line with historical margins for all departments. Additionally, expenses in non - departmental and golf course maintenance are projected to increase due to pay plan adjustments. Debt service expense is projected based on actual long-term debt commitment. Softball World The softball world fund includes increases in revenues of approximately 1 % each year. The revenue assumptions are centered primarily on increased league play projections. As a result of increased league play, marginal increases are also projected in concessions and gate sales. Expenses are projected to increase as a result of both pay plan adjustments and increases in advertising, printing and utilities. Labor costs are expected to increase each year due to pay plan adjustments. Cost of goods will increase in relationship to the increased revenues from 324 concession sales and is in line with historical margins. Debt service expense is projected based on actual long-term debt commitment. CLOSING COMMENTS This document is a plan for the future. Many things will certainly change and this document will need to be adjusted accordingly. Timing of debt sales can significantly impact the interest and sinking portion of the tax rate. The recommended plan provides for no increases in the tax rate and only moderate increases in the water and sewer rates while maintaining service levels. Future decisions will have a significant impact on many features of this plan. 325 TAX RATE VARIABLE Tax Rate Tax Rate Change Assessed Value Increase/$100 Amount generated by 1 ¢ Transfer from Car Rental Tax Rate Equivalent - Car Rental Transfer EXPENDITURES Departmental Expenditures Street Overlay Sidewalks Traffic Signal Program Street Lighting Program Salary Package Capital Exp Carryover/Transfer Total Expenditures PROPOSED SUPPLEMENTAL 3 Firefighters 2 Dispatchers Proposed Supplemental PROPOSED CAPITAL Other (See Capital Request) Street Overlay IS Equipment Fire Equipment Proposed Capital General Fund Executive Summary Base Year Budget 2005-06 0.491777 $0.0000 $22,824,735 $224,253 $730,020 0.032553 $23,103,932 $0 $0 $0 $0 $487,391 $130,129 $23,721,452 $140,654 $69,036 $209,690 $303,820 $300,000 $84,975 $31,100 $719,895 Year 2 Projected 2006-07 0.491777 $0.0000 $23,965,972 $235,466 $1,400,000 0.059457 $24,025,009 $300,000 $100,000 $50,000 $50,000 $590,000 $0 $25,115,009 $143,948 $0 $0 $102,160 $22,000 $124,160 Year 3 Projected 2007-08 0.491777 $0.0000 $25,164,271 $247,239 $1,400,000 0.056625 $24,966,306 $300,000 $100,000 $50,000 $50,000 $608,000 $0 $26,074,306 $0 $0 $0 $159,420 $28,000 $187,420 Year 4 Projected 2008-09 0.491777 $0.0000 $25,919,199 $254,656 $1,100,000 0.043196 $25,612,873 $300,000 $100,000 $50,000 $50,000 $626,000 $0 $26,738,873 $0 $0 $0 $209,440 $22,000 $231,440 Year 5 Projected 2009-10 0.491777 $0.0000 $26,696,775 $262,296 $900,000 0.034312 $26,246,010 $300,000 $100,000 $50,000 $50,000 $645,000 $0 $27,391,010 $0 $0 $0 $102,160 $25,000 $127,160 326 BEGINNING BALANCE General Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2005-06 2006-07 2007-08 2008-09 2009-10 5,086,603 4,247,264 4,376,306 4,433,796 4,520,170 REVENUES Ad valorem taxes 7,631,801 8,201,601 8,734,885 9,244,999 9,518,047 Delinqent taxes 75,000 75,000 75,000 75,000 75,000 Penalties 58,000 58,000 58,000 58,000 58,000 Sales taxes 6,367,321 6,622,014 6,886,894 7,162,370 7,448,865 Franchise taxes 3,223,342 3,317,397 3,408,981 3,514,273 3,615,531 Park fees - pools 15,000 15,000 15,000 15,000 15,000 Fines and fees 3,500,500 3,570,510 3,641,920 3,714,759 3,789,054 Licenses and permits 775,000 790,500 586,500 598,230 610,195 Interest Income 215,000 • 225,000 262,500 300,000 337,500 Grants 298,016 298,016 298,016 298,016 298,016 Transfers from car rental 730,020 1,400,000 1,400,000 1,100,000 900,000 Transfer from other funds 736,142 748,834 757,426 778,067 792,981 Miscellaneous 186,556 190,287 194,093 197,975 201,934 Total Revenues 23,811,698 25,512,159 26,319,215 27,056,688 27,660,122 EXPENDITURES Administration (1,981,231) (1,981,231) (1,981,231) (1,981,231) (1,981,231) Finance & Administrative Services (1,635,893) (1,635,893) (1,635,893) (1,635,893) (1,635,893) Police Protection (8,046,010) (8,138,057) (8,138,057) (8,138,057) (8,138,057) Fire Protection (5,609,705) (5,816,513) (6,031,522) (6,063,057) (6,063,057) Planning & Development (900,412) (900,412) (900,412) (900,412) (900,412) Community Services (2,100,956) (2,100,956) (2,100,956) (2,100,956) (2,100,956) Public Works (1,118,900) (1,118,900) (1,118,900) (1,118,900) (1,118,900) Non -Departmental - Operating (2,198,216) (3,423,047) (4,167,335) (4,800,367) (5,452,504) Operating Expenditures (23,591,323) (25,115,009) (26,074,306) (26,738,873) (27,391,010) Non -Departmental - Capital (130,1291 0 0 0 Total Expenditures (23,721,452) (25,115,009) (26,074,306) (26,738,873) (27,391,010) Designated Reserves (193,253) (100,000) (100,000) (100,000) (100,000) Recommended Reserves per Policy (3,878,026) (4,152,157) (4,286,187) (4,395,431) (4,502,632) Available for Supplemental 220,375 397,150 244,909 317,815 269,112 Proposed Supplemental (209,690) (143,948) 0 0 Remaining Supplemental 10,685 253,202 244,909 317,815 269,112 Additional Available for Capital 885,195 (4,893) (9,881) (61,636) (82,461) Total Available for Capital 895,881 248,309 235,028 256,179 186,651 Proposed Capital (719,895) (124,160) (187,420) (231,440) (127,160) Remaining Funds Available 175,986 124,149 47,608 24,739 59,491 ENDING FUND BALANCE 4,247,264 4,376,306 4,433,796 4,520,170 4,662,122 Tax Rate Variable Assessed Taxable Valuel$100 22,824,735 23,965,972 25,164,271 25,919,199 26,696,775 Amount generated by 1¢ tax 224,253 235,466 247,239 254,656 262,296 I&S Rate 0.151456 0.143463 0.138480 0.128738 0.128902 General Fund 0.340321 0.348314 0.353297 0.363039 0.362875 Total Tax Rate 0.491777 0.491777 0,491777 0.491777 0.491777 Rollback I&S Rollback M&O Total Rollback Rate 0.151456 0.362047 0.513503 M&O Rollback Amount 8,263,627 0.143463 0.354240 0.497703 0.138480 • 0.362422 0.500902 0.128738 0.374644 0.503382 0.128902 0.384899 0.513801 8,489,713 9,120,080 9,710,468 10,275,554 1Tax Rate Equiv - Motor Vehicle Tax 0.032553 0.059457 0.056625 0.043196 0.034312 Staffing Variable Full-time positions Part time positions 266.5 269.5 269.5 269.5 269.5 1 58.5 58.5 58.5 58.5 58.5 Note: Non -departmental operating Includes street overlay - $300,000, sidewalks - $100,000 , street lighting-$50,000, traffic signals-$50,000, 3% salary plan, $80 increase in city's insurance contribution 8 Increase in equipment depreciation. Collection Rate for M&O is 98.25 % . 327 General Fund Five Year Plan Revenue Assumptions Revenue Source Property Taxes Prior Year Taxes Penalties & Interest Sales Tax Additional Sales Tax Franchise Fees Swimming Pools Fines & Fees Licenses & Permits Interest Income Miscellaneous Police Program Reimbursements Betterment Contributions Transfers Assumptions Projections are based on 5% increase in assessed value in FY07 and FY08 and a 3% increase in FY09 and FY10 with no increase in the tax rate. Projected to remain flat. Projected to remain flat. Based on average growth of 4% Based on 25% of projected sales tax revenues. Projections based on average growth of 2%. Projected to remain flat. Projected average growth of 2%. Projected average growth of 2%. Projected 50 bps increase each year. Projected average growth of 2%. Projected to remain flat. Projected to remain flat. Transfers from the enterprise funds are based on 5% of projected revenues. The car rental transfer is based on general fund requirements for capital and supplemental needs. 328 BEGINNING BALANCE General Obligation Debt Service Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2005-06 2006-07 2007-08 2008-09 2009-10 460,781 450,741 415,741 380,741 345,741 REVENUES Ad valorem taxes 3,456,943 3,438,228 3,484,741 3,336,798 3,441,280 Delinquent taxes 35,000 35,000 35,000 35,000 35,000 Penalties 15,000 15,000 15,000 15,000 15,000 Interest Income 15,000 15,000 15,000 15,000 15,000 Transfer from Car Rental 203,247 201,869 200,193 204,832 202,168 Total Revenues 3,725,190 3,705,097 3,749,934 3,606,630 3,708,448 EXPENDITURES Principal (2,050,000) (2,155,000) (2,160,000) (2,100,000) (2,180,000) Interest (1,678,230) (1,578,097) (1,617,934) (1,534,630) (1,456,448) Bank Charges (7,000) (7,000) (7,000) (7,000) (7,000) Total Expenditures (3,735,230) (3,740,097) (3,784,934) (3,641,630) (3,643,448) Recommended Reserves per Policy (311,269) (311,675) (315,411) (303,469) (303,621) ENDING FUND BALANCE 450,741 415,741 380,741 345,741 410,741 Tax Rate Variable Assessed Taxable Value/$100 22,824,735 23,965,972 25,164,271 25,919,199 26,696,775 Amount generated by 1¢ tax 224,253 235,466 247,239 254,656 262,296 I&S Rate 0.151456 0.143463 0.138480 0.128738 0.128902 General Fund 0.340321 0.348314 0.353297 0.363039 0.362875 Total Tax Rate 0.491777 0.491777 0.491777 0.491777 0.491777 Rollback 1&S 0.151456 0.143463 0.138480 0.128738 0.128902 Rollback M&O 0.362047 0.354240 0.362422 0.374644 0.384899 Total Rollback Rate 0.513503 0.497703 0.500902 0.503382 0.513801 M&O Rollback Amount 8,263,627 8,489,713 9,120,080 9,710,468 10,275,554 'Tax Rate Equiv - Motor Vehicle Tax 0.009063 0.008573 0.008097 0.008043 0.007708 I Debt Issuance Variable: Beginning debt outstanding** 37,775,000 35,725,000 36,040,000 33,880,000 31,780,000 Principal retired (2,050,000) (2,155,000) (2,160,000) (2,100,000) (2,180,000) Principal Issued Town Crossing Bridge 1,975,000 Fuller Wiser Connector 495,000 Baze Road - Glade to Mid Cities 1,885,000 Total Principal Issued 0 2,470,000 0 0 1,885,000 Ending debt outstanding 35,725,000 36,040,000 33,880,000 31,780,000 31,485,000 " Excludes debt service on Dallas StarsCenter. 329 BEGINNING BALANCE Equipment Replacement Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2005-06 2006-07 2007-08 2008-09 2009-10 1,375,587 1,460,420 957,721 380,219 247,442 REVENUES Transfer - General Fund * 454,945 492,947 534,775 573,342 580,479 Transfer - Softball World 1,649 1,674 1,699 1,725 1,750 Transfer - Water/Sewer 53,865 54,195 55,008 55,833 56,671 Transfer - Drainage 1,862 1,890 1,918 1,947 1,976 Transfer - Service Center 8,489 8,616 8,745 8,876 9,010 Transfer from Car Rental Tax 290,000 552,500 262,500 0 0 Sale of Assets 15,000 15,000 15,000 15,000 15,000 Interest Income 10,000 10,000 10,000 10,000 10,000 Total Revenues 835,810 1,136,822 889,645 666,723 674,886 EXPENDITURES Equipment Purchases (750,977) (1,059,521) (942,147) (799,500) (726,600) Total Expenditures (750,977) (1,059,521) (942,147) (799,500) (726,600) Available for Capital 1,460,420 1,537,721 905,219 247,442 195,728 Proposed Capital: Pumper/Ladder Truck 0 (580,000) (525,000) Proposed Capital 0 (580,000) (525,000) 0 0 ENDING FUND BALANCE 1,460,420 957,721 380,219 247,442 195,728 - 'Depreciation Rate 55% 55% 55% 55% 55%1 Note: All equipment is now depreciated. 330 BEGINNING BALANCE Half Cent Sales Tax Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2005-06 2006-07 2007-08 2008-09 2009-10 1,004,137 612,071 620,941 684,241 818,514 REVENUES Sales taxes 2,513,929 2,614,486 2,719,066 2,827,828 2,940,941 Interest Income 15,000 16,500 19,250 22,000 24,750 Transfer from EDC Reserve 15,000 15,000 15,000 15,000 15,000 Total Revenues 2,543,929 2,645,986 2,753,316 2,864,828 2,980,691 EXPENDITURES Parks (474,407) (474,407) (474,407) (474,407) (474,407) Library (518,878) (518,878) (518,878) (518,878) (518,878) Economic Development (208,643) (208,643) (208,643) (208,643) (208,643) Non -Departmental - Operating (1,326,355) (1,355,188) (1,398,088) (1,428,627) (1,462,647) Operating Expenditures (2,528,283) (2,557,116) (2,600,016) (2,630,555) (2,664,575) Non -Departmental - One Time (49,712) Total Expenditures (2,577,995) (2,557,116) (2,600,016) (2,630,555) (2,664,575) Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 15,646 88,870 153,300 234,273 316,116 Available for Capital 454,425 112,071 120,941 184,241 318,514 Total Available for Capital 470,071 200,941 274,241 418,514 634,630 Proposed Capital: Library Materials (75,000) (80,000) (90,000) (100,000) (110,000) Language Instructor (4,000) Park Amenities Upgrade (150,000) Bob Eden Irrigation (50,000) Monument Project (6,000) Historical Preservation (10,000) Heritage Park Fence (10,000) PT Seasonal Field Tech (25,000) Reel Mower (28,000) Proposed Capital (358,000) (80,000) (90,000) (100,000) (110,000) Remaining Funds Available 112,071 120,941 184,241 318,514 524,630 ENDING FUND BALANCE 612,071 620,941 684,241 818,514 1,024,630 Staffing Variable: Full-time positions Part time positions 13.25 14.00 13.25 13.25 14.00 14.00 13.25 13.25 14.00 14.00 331 BEGINNING BALANCE Crime Control & Prevention District Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 ' Budget Projected Projected Projected Projected 2005-06 2006-07 2007-08 2008-09 2009-10 393,010 221,627 225,832 236,985 263,152 REVENUES Sales taxes 1,170,625 1,217,450 1,266,148 1,316,794 1,369,466 Interest Income 9,500 9,000 10,500 12,000 13,500 Total Revenues 1,180,125 1,226,450 1,276,648 1,328,794 1,382,966 EXPENDITURES Police Protection (1,180,045) (1,222,245) (1,265,495) (1,302,627) (1,340,872) Capital Carryover (10,000) Total Expenditures (1,190,045) (1,222,245) (1,265,495) (1,302,627) (1,340,872) Recommended Reserves per Policy (193,980) (200,917) (208,027) (214,130) (220,417) Available for Supplemental 80 4,205 11,153 26,167 42,094 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 80 4,205 11,153 26,167 42,094 Additional Available for Capital 189,030 20,710 17,805 22,855 42,735 Total Available for Capital 189,110 24,915 28,958 49,021 84,828 Proposed Capital (161,463) 0 0 0 0 Remaining Funds Available 27,647 24,915 28,958 49,021 84,828 ENDING FUND BALANCE Staffing Variable: Full-time positions Part time positions 221,627 225,832 236,985 263,152 305,246 15.0 15.0 15.0 0.0 0.0 0.0 15.0 15.0 0.0 0.0 332 BEGINNING BALANCE Short -Term Motor Vehicle Tax Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2005-06 2006-07 2007-08 2008-09 2009-10 3,648,566 2,448,091 2,308,352 2,207,789 2,396,087 REVENUES Motor Vehicle Tax 10,000,000 10,200,000 10,404,000 10,500,000 10,500,000 Interest Income 150,000 120,000 140,000 160,000 180,000 Transfer from Half -Cent 7,644 0 0 0 0 Transfer from Golf Course 33,130 33,130 33,130 33,130 33,130 Total Revenues 10,190,774 10,353,130 10,577,130 10,693,130 10,713,130 EXPENDITURES DFW Rebate (6,666,666) (6,800,000) (6,936,000) (7,000,000) (7,000,000) Transfer to Equip Replacement (290,000) (552,500) (262,500) 0 0 Transfer to Debt Service (203,247) (201,869) (200,193) (204,832) (202,168) Transfer to General Fund (730,020) (1,400,000) (1,400,000) (1,100,000) (900,000) Total Expenditures (7,889,933) (8,954,369) (8,798,693) (8,304,832) (8,102,168) Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,300,841 1,398,761 1,778,437 2,388,298 2,610,962 Additional Available for Capital 1,648,566 448,091 308,352 207,789 396,087 Total Available for Capital 3,949,407 1,846,852 2,086,789 2,596,087 3,007,049 Proposed Capital: Building B Design/Renovation (1,279,360) Public Works Facility (2,181,956) (429,000) Drainage CIP (650,000) (850,000) (700,000) Streets CIP (104,000) Dog Park @ Bob Eden (150,000) Mid Cities Landscaping (40,000) Golf Course Equip/Cart/Slope Loan (559,500) (150,000) Pool Renovations (1,000,000) (1,000,000) City Wide Trail Enhancements (125,000) (125,000) (350,000) Parks Sign Program (125,000) Misc Park Structure Improvements (150,000) Proposed Capital (3,501,316) (1,538,500) (1,879,000) (2,200,000) (850,000) Remaining Funds Available 448,091 308,352 207,789 396,087 2,157,049 ENDING FUND BALANCE 2,448,091 2,308,352 2,207,789 2,396,087 4,157,049 333 RATES Water Base Rate Water Consumption Rate * Sewer Base Rate Sewer Consumption Rate * * Includes TRA pass-throughs Water and Sewer Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2005-06 2006-07 2007-08 2008-09 2009-10 $7.25 $7.25 $7.25 $7.25 $7.25 $2.80 $2.82 $2.82 $2.82 $2.82 $5.50 $5.50 $5.50 $5.50 $5.50 $2.00 $2.00 $2.00 $2.14 $2.21 EXPENDITURES Departmental Expenditures $10,462,996 $10,732,260 $10,818,888 $11,154,751 $11,320,584 Salary Package $79,998 $80,000 $82,400 $84,872 $87,418 Transfer to Water/Sewer CIP $1,000,000 $1,000,000 $1,000,000 $1,000,000 $1,000,000 Transfer to Service Center $918,377 $931,384 $944,693 $955,424 $966,558 Transfer to General Fund $1,410,285 $1,435,667 $1,452,851 $1,494,134 $1,523,961 Transfer to Debt Service $170,787 $168,161 $170,537 $172,737 $169,759 Non -Department - One Time $350,000 $0 $0 $0 $0 Total Expenditures $14,392,443 $14,347,473 $14,469,370 $14,861,918 $15,068,281 PROPOSED SUPPLEMENTAL Computer Support Specialist $43,836 Proposed Supplemental $43,836 $0 $0 $0 $0 PROPOSED CAPITAL Euless Pride $50,000 Well Repairs $125,000 Transponders $114,000 Special Legal Fund $100,000 Sidewalks $100,000 Traffic Signal Program $50,000 Street Lighting Program $50,000 IS Replacement Schedule $206,140 $107,280 $50,000 $0 $107,280 Proposed Capital $795,140 $107,280 $50,000 $0 $107,280j 334 BEGINNING BALANCE Water and Sewer Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2005-06 2006-07 2007-08 2008-09 2009-10 4,205,950 3,077,378 2,979,298 2,988,442 3,067,861 REVENUES Water Service 8,428,102 8,557,384 8,636,617 8,729,387 8,816,681 Sewer Service 4,666,094 4,748,357 4,795,841 5,070,415 5,235,560 Sanitation Service 121,000 123,420 125,888 128,406 130,974 Sale of New Meter/Reconnect 184,000 187,680 191,434 195,262 199,168 Inspection Fees 75,000 76,500 78,030 79,591 81,182 Penalties/Miscellaneous 245,000 249,900 254,898 259,996 265,196 Interest Income 140,000 165,000 192,500 220,000 247,500 Initiation & Transfer Fees 36,000 36,720 37,454 38,203 38,968 Recycling Fees 203,000 207,060 211,201 215,425 219,734 Transfers 4,651 4,651 4,651 4,651 4,651 Total Revenues 14,102,847 14,356,672 14,528,515 14,941,337 15,239,613 EXPENDITURES Utility Billing (318,652) Recycling (92,705) ((92,705) (318,652) (318,652) (318,652) (92,705) (92,705) (92,705) Geographic Information Sys. (317,724) (373,639) (373,639) (373,639) (373,639) City Engineer (512,699) (512,699) (512,699) (512,699) (512,699) Water Production (4,842,428) (4,927,072) (4,925,878) (4,935,529) (4,892,545) Water Distribution (561,085) (561,085) (561,085) (561,085) (561,085) Sewer & Treatment (1,997,763) (2,022,379) (2,005,628) (2,248,615) (2,371,722) Meter Reading (55,141) (55,141) (55,141) (55,141) (55,141) Transfer to W&S CIP (1,000,000) (1,000,000) (1,000,000) (1,000,000) (1,000,000) ..• Transfer To General Fund (1,410,285) (1,435,667) (1,452,851) (1,494,134) (1,523,961) Transfer to Service Center (918,377) (931,384) (944,693) (955,424) (966,558) Transfer to W&S Debt (170,787) (168,161) (170,537) (172,737) (169,759) Non -Departmental - Operating (1,844,797) (1,948,888) (2,055,861) (2,141,558) (2,229,814) Operating Expenditures (14,042,443) (14,347,473) (14,469,370) (14,861,918) (15,068,281) Non -Departmental - One Time (350,000) 0 0 0 0 Total Expenditures (14,392,443) (14,347,473) (14,469,370) (14,861,918) (15,068,281) Designated Reserves Recommended Reserves per Policy 0 0 0 0 0 (2,885,433) (2,948,111) (2,973,158) (3,053,819) (3,096,222) Available for Supplemental 60,404 9,200 59,145 79,419 171,333 Proposed Supplemental (43,836) 0 0 0 0 Remaining Supplemental 16,568 9,200 59,145 79,419 171,333 Additional Available for Capital 970,517 129,267 6,139 (65,376) (28,361) Total Available for Capital 987,085 138,467 65,284 14,042 142,972 Proposed Capital * (795,140) (107,280) (50,000) 0 (107,280) Remaining Funds Available 191,945 31,187 15,284 14,042 35,692 ENDING FUND BALANCE Rates Water Base Rate Consumption/1,000 gallons Sewer Base Rate 90% of metered water usage (Staffing Variable Full-time positions Part time positions 3,077,378 2,979,298 2,988,442 3,067,861 3,131,914 $7.25 $2.80 $5.50 $2.00 49.50 8.50 * Proposed capital will only be funded if excess reserves are available. $7.25 $2.82 $5.50 $2.00 49.50 8.50 $7.25 $2.82 $5.50 $2.00 49.50 8.50 $7.25 $2.82 $5.50 $2.14 49.50 8.50 $7.25 $2.82 $5.50 $2.21 49.50 I 8.50 Water & Sewer Fund Five Year Plan Revenue Assumptions Revenue Source Interest Income Sanitation Services Water Service Sewer Service Sale of New Meters Reconnect Fees Inspection Fees Water & Sewer Miscellaneous Penalties Initiation & Transfer Fees Recycling Fees Assumptions Projected 50 bps increase each year. Based on average growth of 2%. Based on average growth of 1 % plus TRA pass -through when required. Based on average growth of 1 % plus TRA pass -through when required. Based on average growth of 2%. Based on average growth of 2%. Based on average growth of 2%. Based on average growth of 2%. Based on average growth of 2%. Based on average growth of 2%. Based on average growth of 2%. 336 BEGINNING BALANCE Water and Sewer Debt Service Fund/Debt Reserve Funds Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected. Projected Projected 2005-06 2006-07 2007-08 2008-09 2009-10 403,089 403,089 403,089 403,089 403,089 REVENUES Transfer from W&S Operations 170,787 168,161 170,537 172,737 169,759 Transfer from Impact Fees 278,071 279,971 282,171 279,821 282,209 Total Revenues 448,858 448,132 452,708 452,558 451,968 EXPENDITURES Principal (195,000) (205,000) (220,000) (230,000) (240,000) Interest (251,858) (241,132) (230,708) (220,558) (209,968) Bank Charges (2,000) (2,000) (2,000) (2,000) (2,000) Total Expenditures (448,858) (448,132) (452,708) (452,558) (451,968) Recommended Reserves per Policy * (393,091) (390,104) (386,808) (382,815) (378,298) ENDING FUND BALANCE Debt Issuance Variable: Beginning debt outstanding Principal retired Ending debt outstanding 403,089 403,089 403,089 403,089 403,089 4,915,000 4,720,000 4,515,000 4,295,000 4,065,000 (195,000) (205,000) (220,000) (230,000) (240,000) 4,720,000 4,515,000 4,295,000 4,065,000 3,825,000 337 BEGINNING BALANCE Service Center Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 ' Budget Projected Projected Projected Projected 2005-06 2006-07 2007-08 2008-09 2009-10 52,760 30,714 14,214 4,414 4,414 REVENUES Transfer from W&S Fund 918,377 931,384 944,693 955,424 966,558 Total Revenues 918,377 931,384 944,693 955,424 966,558 EXPENDITURES Service Center (918,377) (931,384) (944,693) (955,424) (966,558) Capital Carryover (5,200) Total Expenditures (923,577) (931,384) (944,693) (955,424) (966,558) Available for Capital 47,560 30,714 14,214 4,414 4,414 PROPOSED CAPITAL Fuel System Mgmt Software (16,846) Tire Balancer (7,500) Shop Lathe (9,000) MIG Welder (9,800) Proposed Capital (16,846) (16,500) (9,800) 0 0 ENDING FUND BALANCE 30,714 14,214 4,414 4,414 4,414 Staffing Variable: Full-time positions Part time positions 6.0 6.0 6.0 6.0 6.0 0.0 0.0 0.0 0.0 0.0 BEGINNING BALANCE Drainage Utility Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 ' Budget Projected Projected Projected Projected 2005-06 2006-07 2007-08 2008-09 2009-10 413,363 442,114 296,135 147,123 291,586 REVENUES Drainage Fees 650,000 780,000 780,000 780,000 936,000 Penalties 8,000 8,000 8,000 8,000 8,000 Interest Income 10,000 10,500 12,250 14,000 15,750 Total Revenues 668,000 798,500 800,250 802,000 959,750 EXPENDITURES Operating Expenses (420,744) (426,824) (433,082) (438,387) (443,852) Debt Service (218,505) (217,655) (216,180) (219,150) (482,600) Total Expenditures (639,249) (644,479) (649,262) (657,537) (926,452) Recommended Reserves per Policy (131,353) (132,427) (133,410) (135,110) (190,367) Available for Supplemental 28,751 154,021 150,988 144,463 33,298 Additional Available for Capital 282,010 309,687 162,725 12,013 101,219 Total Available for Capital 310,761 463,708 313,713 156,476 134,517 Proposed Capital (CIP) 0 (300,000) (300,000) 0 0 Remaining Funds Available 310,761 163,708 13,713 156,476 134,517 ENDING FUND BALANCE Rates Drainage Rate Debt Issuance Variable: Beginning debt outstanding** Principal retired 442,114 296,135 147,123 291,586 324,884 $2.50 $3.00 $3.00 $3.00 $3.60 965,000 785,000 600,000 410,000 3,210,000 (180,000) (185,000) (190,000) (200,000) (300,000) Principal Issued Hurricane Creek 3,000,000 Boyd Branch 5,150,000 Total Principal Issued 0 0 .0 3,000,000 5,150,000 Ending debt outstanding 785,000 600,000 410,000 3,210,000 8,060,000 Staffing Variable: Full-time positions Part time positions 2.25 2.25 2.25 2.25 2.25 0.0 0.0 0.0 0.0 0.0 339 BEGINNING BALANCE REVENUES Green Fees Driving Range Fees Cart/Club Rental Fees Golf Course Food & Bev Raven's Grill Food & Bev Conference Center Food & Bev Rental Income Memberships/Monthly Fees Sales of Goods General Fund Tax Rebate Transfer from Car Rental Transfer from Hotel/Motel Total Revenues EXPENDITURES Golf Course Maintenance Golf Course Pro Shop Golf Course Food & Beverage Conference Center Cart/Driving Range Operations Non -Departmental - Operating Operating Expenditures Capital Expenditure Carryover Total Expenditures Designated Reserves Minimum Reserves per Policy Available for Supplemental Additional Available for Capital Total Available for Capital Proposed Capital Remaining Funds Available ENDING FUND BALANCE Staffing Variable: Full-time positions Part time positions (Workforce) Golf Course Fund Five Year Financial Plan Base Year Budget 2005-06 7,744 1,320,000 42,900 405,750 211,250 480,200 325,000 75,000 101,000 239,250 13,000 0 96,000 3,309,350 (736,897) (401,506) (863,495) (218,424) (120,705) (937,357) (3,278,384) (3,278,384) (600,275) (673,641) 30,966 (1,266,172) (1,235,206) 0 (1,235,206) 38,710 Year 2 Projected 2006-07 38,710 1,368,000 47,600 419,900 221,000 482,500 328,000 80,000 105,000 255,000 14,000 559,500 96,000 3,976,500 (760,000) (414,652) (869,657) (220,608) (122,205) (1,028,718) (3,415,840) (3,415,840) (604,343) (701,885) 560,660 (1,267,518) (706,858) Year 3 Projected 2007-08 39,870 1,387,125 47,950 422,988 222,625 485,000 328,000 80,000 105,000 256,875 14,500 0 96,000 3,446,063 (770,000) (422,465) (874,964) (222,814) (126,205) (1,029,522) (3,445,970) (3,445,970) (604,352) (708,076) Year 4 Projected 2008-09 39,962 1,397,250 50,025 434,700 224,250 485,000 328,195 85,000 105,000 267,375 14,500 0 96,000 3,487,295 (780,000) (433,838) (878,233) (225,042) (128,000) (1,038,029) (3,483,142) (3,483,142) (604,434) (715,714) 93 4,153 (1,272,558) (1,280,186) (1,272,466) (1,276,033) (559,500) 0 0 (147,358) (1,272,466) (1,276,033) 39,870 39,962 44,115 15.25 15.25 59.0 59.0 15.25 15.25 Year 4 Projected 2009-10 44,115 1,407,375 50,388 437,850 225,875 487,500 334,000 90,000 105,000 269,313 14,500 150,000 96,000 3,667,801 (785,000) (436,982) (887,580) (227,293) (131,000) (1,045,144) (3,512,999) (3,512,999) (604,384) (721,849) 154,802 (1,282,118) (1,127,316) (150,000) (977,316) 48,917 15.25 59.0 59.0 59.0 340 BEGINNING BALANCE Softball World Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 4 Budget Projected Projected Projected Projected 2005-06 2006-07 2007-08 2008-09 2009-10 425,089 416,164 347,564 341,965 351,959 REVENUES Tournament Fees 185,000 190,000 195,000 195,000 200,000 Concessions 255,000 275,000 275,000 280,000 285,000 Memberships/Leagues 340,000 345,000 350,000 350,000 350,000 Admissions 80,000 95,000 95,000 97,000 97,000 Advertising 15,000 15,000 15,000 15,000 15,000 Sales of Goods 45,000 46,000 46,000 46,000 46,000 Building Lease Payment 12,000 12,000 12,000 12,000 12,000 Interest Income 7,000 7,500 8,750 10,000 11,250 Transfer from Athletic Complex 26,264 31,844 32,354 31,823 32,216 Total Revenues 965,264 1,017,344 1,029,104 1,036,823 1,048,466 EXPENDITURES Softball Operations (832,870) (846,725) (857,934) (867,716) (876,837) Transfer to Debt Service (132,319) (159,219) (161,769) (159,113) (161,081) Operating Expenditures (965,189) (1,005,944) (1,019,703) (1,026,829) (1,037,918) Capital Expenditure Carryover 0 Total Expenditure (965,189) (1,005,944) (1,019,703) (1,026,829) (1,037,918) Designated Reserves (128,271) (130,593) (130,950) (131,143) (131,693) Minimum Reserves per Policy (198,327) (206,701) (209,528) (210,992) (213,271) Available for Supplemental 75 11,400 9,401 9,994 10,548 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 75 11,400 9,401 9,994 10,548 Additional Available for Capital 98,491 78,870 7,086 (170) 6,995 Total Available for Capital 98,566 90,270 16,487 9,824 17,543 Proposed Capital: Exterior Upgrade/Renovations (30,000) Equipment Replacement (15,000) POS System (9,000) Facility Upgrade Contingency (50,000) Proposed Capital (9,000) (80,000) (15,000) 0 0 Remaining Funds Available 89,566 10,270 1,487 9,824 17,543 ENDING FUND BALANCE 416,164 ' 347,564 341,965 351,959 362,507 Staffing Variable: Full-time positions Part time positions 3.58 3.58 3.58 3.58 3.58 17.0 17.0 17.0 17.0 17.0 Multi -Year Financial Plan Other Information a:a' } W 0 N N N N N CO �~- O o coco co N - n O N rh O — r N '' I"' Ef> E9 Efi ER E9 E9 Uco co O M {,r CO to Ef7 O a0 O N v c,) M N L 0 a ER EA E» EA EA Supplemental Supplemental 13 CD C co .` as LL O cn (n tri 73 O 1 .. C;'' co a)) co a) =- N > 03 'i, a) o- a v 2 2 N @ t to = 60 �_ cn E o E C 0) L L m E o L $ O +V EOO U COO p) a • , as to as co O uu)) o) uu)) 0) 0 L' c(0 o - a a C O G C W 5 CO .ro a) eg E 0 u) �r (A v L Q CD -o o 23 in :o Eri 03 2 0) c Q U a) •c To To' c c E E LO- co 0) EM .zr Supplemental cri uo 0 to o EA CO a 0) cif a) as cis CO (0 n _ 0' o m o aE of C 0 o m o co c 0) C co 0(U- •m U)Efi 5"o CO �.. u? .0 "'- oE0 o > > Q E a)E E P..a o d 00 H= LL EMS/2 General Fund General Fund General Fund Recreation Fund Q. `) U U U Q tr. •o -o Q n. a a Information Svcs. Water & Sewer Information Svcs. EMS/Suppression General Fund i.i SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested • a' CO o 0 0 0 0 0 0 0 0 0 0 0 0 0 N. 0 0 0 o 0 0 0 co 0 0 0 0 o O o 0 0 0 0 } N N N N NNNNNNN N NNNNN 0 h n N to V V: O (O O O • O V' co (O CO CO CO CO CO CO N N e- CO CO (0 N (O CO CO CO CO CO 0 0 .-- (O (O CO N CO CO CO. CO CO CO N (0 0 co O O) O) N. N N N O N- O V' CO O (n N• (0 CO CO N (0 O 0) N T. e— ' c() Os, O) O O N e- N N N N N EA EA EA EA EA EA EA EA CO EA Efl V O O V co ti O O o lf) O E� O N M 0 0 0 E— (O C0 , M V N N CO Ctri OO O 0 2 O a d o Q L A a F-- Program Description EA EA EA EA m E 0. 0. Upgrade PT Accountant to FT (Salaries $11,432) - 9 mos. Supplemental Building Attend./Custodian S FT Field Tech 1,569,414 $ EA EA EA EA EA 0 0 V 0 N 0 O) d d: O) co coN- 1) N CO EA EA EA EA EA EA to EA EA EA EA EA CO m m RI CO 0 CO m as (o (o m m m C CCCCCCC C C C C C C a) a) a) a) a) a) a) a) a) a) 4) a) a) a) E E E E E E E E E E E E E E a) to a) a) a) a) a) a) a) a) a) a) a) a) 0. 0. 0. 0. 0. 0. 0. 0. a 0. 0. 0. a 0. 0. 0. 0. 0. 0. O. 0. 0_ 0. 0. 0. a 0. Cl. 7 7 7 7 7 7 7 7 7 7 7 7 7 7 vi 0 E 0) N M a) N •co C 0) C o) c 0 Cc c 0 .N g j Y O >' co O 0 U a_ LL IY u- General Fund o Q. d c 0 Il General Fund 0 0 0 Water & Sewer U c m c LL Full Time Clerk Municipal Court 3-FF/Para to staff 3rd ambulance (Phase III) EMS/Suppression Fire Marshall Suppression/EMS Increase in Outreach Services Property Clerk (2) Public Service Officers Police Officer c c o O o c c a) a) io N a) a - a o Animal Control Officer I Animal Control 'O 'Cl 'O 'O '0 '0 •O 'O "0 0 0 '0 '0 CC CCC C C C C C c C C 7 7 7 7 7 7 7 7 7 7 7 7 7 LL 0. Lt. LL LL LL LL LL L1. LL LL LL LL E (a m 0 2 (`o m m (o E az (`a c a) a) a) m a) a) 0 a) `a) a) a`) a) a) CCCCC c c c c c c c C a) a) a) a) a) a) a) a) a) a) a) a) a) 0 0 0 0 0 0 0 0 0 0 0 0 0 Community Services Community Services Facility Maintenance Facility Maintenance U c 2 2 m C it LL it LL Public Works 343 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested r 71 y O 0 03 CD a • I- Program Description 0 LL Q a) CO CO CO CO CO CO CO CO CO CO CO O CO O 0 O 0 0 0 0 0 0 0 0 0 O 0 0 0 O 0 0 0 O O O 0 0 0 0 0 0 0 0 N N NNNNNNNNNN N N N CO 0 N N CO CO CO CO CO 0 <f N 0 N _O N 0 O) '1" 0 0 0 0 CON CO COO (0 O) coO o o o N Cr)0 O) O O O) O (0 ct d O O) O) ti N •cP O O �— ~ O • 0 0 CO M V V N N (C') (9 M 69 69 69 69 69 69 69 69 (9 69 69 69 fa (0 co N O CO 0 0 0 LO CO 0 N CO N 0 0) (n (0 0 0 0 n CO O 0 CO V N (3 Q) N 00 O O O N (0 r CO 0 <- O co O) co N. r O N CO- O 00 V N O O N 'tt N d' N N CO CO 0) CO N N N N 69 69 69 69 69 69 69 69 69 CA 69 E9 69 69 69 m (a to m (o (o (0 (0 m (0 (0 (0 CO m (0 c C c c c c c c c c C c c C C 0) 0) 0) 0) 0) (1) 0 0) 0) 0) 0) (1) 0) 0) 0 E E EEEEEEEEEE E E E 0) 0) 0) 0) 0 (I) 0 0 0 0) 0) 0) 0) 0) 0) a a a a a a a a (0. a a a a a a 3Q. 3 7 7 7 3 7 7 7 7 7 7 3 7 7 U) U) () (/) U) U) U) (n (n (/) Cn (/) C/) (J) () Coordinator Parks @ Texas Star a) U 0) Cn C 7 E E 0 U Fitness Center Attendant Mechanic specialist Horticulture Staff Member PT Staff for Special Events Additional Clerk Junior/Senior High Fire Safety Program Police Officer CID Sergeant Crime Scene Tech Salary N N co > > W 3 W m N O N N To L co V co - ` a) E O m 0 a a) t a • co i.3 a a (n ¢ a U Utii N c:tl) 4 l- 0) 0) O 0 a General Fund Community Services c c c V c c c c c c LL u_ !i LL U L LL NL L U LL. (a m Es m 2 R m (a m m 03) 00)) CC) N 00003) OC) 0) 0 0 0 0 0 c0 0 0 0 0 Community Services Community Services Community Services Community Services 0)) 0)) tr. 1L 0 U 0 O O - O a a a Public Works Deep Drill and Fill Aerfication on Greens Maintenance Golf Course Golf Course Sewage & Treatment Water Distribution 344 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Ra' 0) 0) a) 0) 0) 0) 0 O 0 O O 1 0 0 0 0 0 0 0 0 0 0 0 NNNN N N NNNNN u) 0 1- a O O 0 C) 0 00 U) U) LC) U) CO 0 0 0 0) 0 r1' 0) co co O CD. CO 0 CO (.0 (0 CO 0) N. E!) O 0) 0) N O N- N N N LO M 0) M N CO CO 1- N CO NV 69 EA CH E, 69 ffl C9 69 EA Efl Ffl o o 0 0)) O MV OM) 00) 0 N co CO U) 0 co CO O) O N M U) O) O) N O (O U) O) O N M M CON co O O U) Efl Efl Ur/ Efl Efl Efl Ea Efl C9 EA Ea CO N CO CO (0 CO CO N CO CO CO • c C C CCC CC 4) 0) 0) 0) 0) a) 0) a) 0) 0) 0) 0) Q. EEEE E E EEEEE >+ a) a) a) a) a) a) a) a) a) a) a) a H a a 0- a a a a a a a a a n a a a a n a a n 0. (n (n (n (n (n 0) (n (A 0) (n Program Description PT Seasonal E m 0) 0 a. 0 a) m o a� LL E c 0 CO a) C Oco Y •y `Eo m '> 0. a c o General Fund Community Services General Fund Community Services Fire Marshall General Fund CID Secretary 0 0 i0 0 0 *Co EOE c 0 H a O O t (n O 2 a General Fund 0 O 0 Golf Course Golf Course 'Field Tech I Sewage Treatment FT Field Tech Additional Fire Inspector Fire Marshall Staff for Expansion (2) Police Officer O m a a) L 0 (0 a 0 0 a) ID 0 c c c c c c LL LL LL LL LL U- N N (O N N 0 C C CD CD 0 0 0 0 0 0 0 Public Works Community Services 2 U 0 2_ _ LL J CL 0- 345 City Manager Recommended and Funded co 0 F.. Program Description 0 .a U. 4- 0. (0 CO (D (0 (0 (0 (0 CO CO (0 CO (.0 CO CO O 0 0 0 O O O O O O O O O O O O 0 0 0 O O O O O O O O O O O N N N N NNNNNNNNNNN O 0 0 CO 0 0 U) U) (0 0 0 U) (1) CO CO O 0 (0 O U) Lc) U) N.(O N CO CO O O COM N (O V' V LO 4) V U) c} 0 O) O N (f) O) C6 0) (O COM (t) N '7 (0 CO (0 M Eft (9 CO (9 (A Eft Eft Eft 69 E9 69 Eft Eft Eft 69 O 0 0 CO 0 0 in 0 O (1) O U) O 0) O O O co U) 0 U) 0 0 N M (() U) CO 0 0 CO 0 N d' CO O 0) 0) 0) O) O LO.)) V N N M M c} U) E� . O O O N N (n N EA Eft Eft Eft Eft (A (A (9 69 69 EA EA Eft Eft EA (0 CO CO 03 m (0 m m 03 (a m Oa m m Q. Q a '0. 'a 'a 'a. 'O. 'a 'a 'O. 0. (0 (o (0 (a m al (a m (o co COm m m m U 0 0 0 0 0 0 0 0 0 U 0 0 0 0 'Transfer to Insurance Non -Departmental Water & Sewer Included in Baseline Non -Departmental ' Excluded from Baseline Mid Cities Landscaping Non -Department Building B Construction Non -Departmental Public Works Fac Non -Departmental Mobile Threat Net Emergency Mgmt. EOC Upgrade Emergency Mgmt. Stalker Radar Part-time Intern Emergency Mgmt. Tactical Rifles Krimesite Imager Video Enhancement Patrol Rifles N cci F Part-time PSO's C O O 0 O O O C LL a U U d Iii d a) a) 0 o m m (1) 0) c 0 0 00 0 0 0 0 0 0 0 a a 0. a a a a a a a o_ o U U o U U o U o U o U U U U U U U U U U U U U U Non -Departmental Non -Departmental Non -Departmental U U 0 CD U C.) U (OJ (I) 0 CD ° 0. 0_ a a 0.. a aa. 0.. a. 346 City Manager Recommended and Funded Ca ▪ CT >- (O (0 (0 (0 (0 CO CO CO CO CO CO (0 (0 CO (0 CO CO (0 (0 (0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 NNNNNNNNN NNNNNNNNNNN O O 0 0 0 0 0 0 0 0 10 U) 0 10 0 CO CO CO CO CO O 0 0 O 0 0 0 0 0 0 1'- O) h (0 CO N N CO CO CO 0 0 O O 0 0 0 0 0 ti CO 0 0 to CO CO CO N N U) V' 6 o O 1() (Y) (`) 00 C0 d' (O 0 'V' 00 C) O) O (O N CO U) W CO 0 10 v.-c" N N C) 'C — N CO w 0 1- a v E9 Ffi fA 6A E9 E9 69 E9 E9 E9 ifl E9 E9 E9 E9 E9 E9 E9 Efl 69 0 0 0 0 O 0 0 0 0 0 10 0 10 10 10 CO 0 (0 0 0 O 0 0 0 0 0 0 0 0 0 1� N r 0) 0) CO 0 (0 (() 0 0 0 0 O 0 0 0 0 0 h N CO (O 10 0 0 CO 0 V' (O O 0 (0 60 66 ,— (NN C) C) V' 16 6(6 0 '- .- N N LC) 1� ID e- E9 (9 (fl (A E9 69 69 Efl E9 E9 Efl E9 69 E9 E9 EA E9 69 69 69 C) CO a �a 01 CO (0 CO 03 03 CO CO a) �a. a co m O m 01 0 O >1 (Q N (0 (6 (0 N" N a (0 N ld (6 CO (0 N N (0 (0 01 CO 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Program Description Language Instructor Monument Project Historical Preservation Heritage Park Fence PT Season Field Tech Parks at TX Star Reel Mower Bob Eden Irrigation Library Materials Park Amenities Upgrade ListSery Software Security Resensitizer City a) N U U m U C 0 0 C m c OT O N coU) () V) (A a•' N Y a' a' Z' z O a' (/) C �N :U) m Y ` Y . ` Y (p ` 2 N N A 2 (0 • 26 roc" E L N CO (6 (a (6 N .0 (a t- . O 'O F.!'> _1 a a a a a a J a :J.J J J • J n -) Q C) cj a a LL 0 0 0 0 0 0 0 0 0 W W W W W W W W W '0 70 '0 '0 '0 '0 '0 v v v c C c c C c CCCCC • 7 7 7 7 7 7 7 7 7 7 I- LL LL LL LL U. LL LL LL LL LL m m (0 (0 T. (a T.(0 m (0 (a a) 0) 0) 0) 0) 0) 00) 0) 0) 0) CCC CC CCCCCC CD a) a) (1) a) a) a) a) a) a) a) O 0 0 0 0 0 0 0 0 0 0 Z N N N (4) c Z ' Z ? N c CDto a < < < < < < .0 Q a .0` a .o < a` < a -a a a a a a a a < j J J �I n- J a J L • CD CD al Cr (O (O CO CO (O (.0 (0 (0 CO (O CO CO (O CO CO (O (O (0 (0 O O O O O O O O O O O O O O 0 0 0 0 0 O O O O O O O O O O O O O O 0 0 0 0 0 Cl N N N N N N N N N N N N N N N N N N CO N CO(co M() N. ((0 N to (0 N O) 0 N rt+ 0 ch O O L a Program Description 0 0 N 00)) 0 0 0 0 0 V' '9' CO 00 N N O CO CO O M co' N N CO m c0 N (p .- MM n CO(O 0) N N N CO) V' C.-- 69 69 E9 EA Eft EA (A 69 EH EA> 69 69 Eft 69 69 69 M 69 EA O 0 0 CO 0 0 0 0 0 0 (f) 0 V• 0 0 0 0 0 0 O O O CO O N O O O O 4) O (n O 0 0 0 0 0 O LO CO CO (f) N 0 O O • O N O <} 0 N O 0 CO 0 O O N (f) O O U) EC) -a O 1� O 00 O O r (() .' '" N N N N CO R CO CO 0 N CO Efl Eft CO EA Eft EA 69 EA EA Eft Eft EA EA EA Eft Eft Eft EA Eft CO 03 :9 CO 0 r r (0 (0 CO (0 CO (0 (0 CO W CO CO CO Q 0. 0- 0. a- a- a. a. O_ a a a O. '(1 a a O. a E1 (0 CO CO CO (0 (a CO CO (0 CO (0 CO (0 (0 (0 CO (0 (0 (0 U U 0 U U 0 U U 0 0 U 0 0 0 U 0 0 0 0 HVAC Replacement Program Facility Maint. Ruth Millican - Repaint Facility Maint. Fire Station #1 - Tile Work c as 2 r LL Fire Station #2 - Repaint 5" Fire Hose EMS/Suppression Lifepak Heart Monitor EMS/Suppression Window Replacement c (0 U LL Contract Flower Bed Maintenance a GASB 45 Study c U Bunker Gear Protective Clothing EMS/Suppression a 1.7 c 0 0 Non -Departmental Hardware/Software Upgrades a as 0 En Parks © TX Star - Misc. Repaint Mobile Concession Trailer Locker Replacement Remote Lighting - West Park Fitness Center Equipment w m c > a) c c c c E 76 N o 0 0 c -cg ` `) 0 O (0 0 c0 .c n a CO ) EL-) E 9 •m o cc w cc - C LL c O Z v •o V -o •0 v v v v v '0 '0 '0 '0 C CCCCCCCCCCCCC (L (.L LL LL LL Lt. LL LL LL Lt. (L LL LL LL M(0 (` El(0 (0 (0 (6 (0 (0 (0 (0 N () (0 LL U) 0) d 4) N U) U) 4) 4) U) N N 0) U) CCCCCCCCCCCCCC O 0 0 0 0 0 0 0 0 0 0 0 0 0 Q a) Facility Maint. Facility Maint. Facility Maint. Facility Maint. Facility Maint. a) U c a c I.L Non -Departmental Information Svcs. Non -Departmental Parks at TX Star Parks at TX Star Facility Maint. Recreation Fund Recreation Fund Recreation Fund a a a a 348 City Manager Recommended and Funded a- m m co co co co co co co (0 CO CO CO n n n 0 o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0) 0 o 0 0 0 0 0 0 0 o O o 0 0 0 (N1 N NNNNNNNNNNN N N N (0 O O O O O O O O O O O O O O O V' O O O O O O O O O V V' ,I' 0 CO CO CO ' 0 0) 0) 0) 0) 0) M M CO O (/) (O 0) M 0) 0) O (O o ((7 O N V d' 0) '7 0) V' V' V' (0 n 0) a0 O N M ,I- ID N.-(0 �M+ 0 O 0 a v Program Description 69 Vi (A Eft (A 69 69 EA 69 fA 69 69 EA 69 69 69 (O O O O O O O O O O O O O O O 0 V O 0 0 0 0 0 0 0 0 V' 0 0 0 COO CO O 0) 0 0 O 0 7 O O COO 0- 0 O (O 0) C') 6O O O ti O O (O V (f) O N N M (f) (0 (0 (O 0 0 0 . ('4 00 0 N 69 E9 E9 69 EA 69 69 EA 69 69 69 EA 69 69 69 EA 76 co co 0 0 Fuel System Management S m () 03 (0 CO CO CO (0 CO CO (0 0. 0- 0 0 a Q Q 0 0 0 CO COCO (0 CO CO (0 0 CO co CO 0 0 0 0 0 0 0 0 0 0 0 a. 0 0 (0 E 0) 0) co TA d = C 01 0 N a) a) cis c :> a- n o) CIw Service Center 0. a) Q LL Softball World co 0 a Replacement IBM AS/400 Information Svcs. Euless Pride Non -Departmental E 0 N N CD CO a` CL 0) �m _c 0) J V) O (0 V) H Non-Deoartmental Non -Departmental Replacement Laptops Information Svcs. Annual Sidewalk Program Non -Departmental Special Legal Fund Non -Departmental Computer Hardware/Software Updates Information Svcs. Non -Departmental Non -Departmental 0) N a) 0) 0) a) U) a) a) a) a) 3 3 3 3 3 3 3 3 3 3 3 a) a) a) a) 0 a) 0) a) 0) 0) a) of o(S o(f o2j 0J otf o6 oC 06 ob 06 a`) a) a) a) a) a) a`) a`) a`) Public Works Information Svcs. Non -Departmental Non -Departmental Non -Departmental Information Svcs. Non -Departmental m c a) E m 0) 0 0 c 0 Z Information Svcs. Non -Departmental Non -Departmental co 0. m 0 COal O. 0. 0 (..)CO a0) E a) O as 112 0) ca 3 co At o o. E U = Fleet/Facilities Equipment Replace Information Services Suppression/EMS General Fund General Fund Information Services 349 L • (Q Cr n h h )` E` r )` E` h oo 0o co co CDO O O coO coO O O O O O O O O O co O O O O O O O O O O O /' N N N N N N N N N N N N N N O 0 0 00 0 0 00 0 0 O O 0 0 0 O 1 En E0 0 En En 0 0 N 0 7 V V N N 14) O UO) W ~ ED IA 0) O N U) ID CO^ eV et IA E!) 0 1- E9 69 69 EA EA 69 EA EA EA EA 69 EA EA 69 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CO 0 N 0 0 O EA 0 O 0 EC) 0 O O N O Et O O d+ N M 0 ~ O) co" O ti N EA ED N O O N to co O inco N a v EA EA EA EA 69 EA EA 69 EA fA Efi EA 69 69 tin CD (0 y CO T6 To Of CO m ra a.a c CO ( m0. cal ra a` F- 0 0 0 0 U 0 C.)U 0 U 0 0 U 0 73 a) 13 ''/^� c V/ Q. LL cu)0 c W .6 .a as 0 = c a) 41* CJui. 13 W w U) J>" u co � � o 2 W 0- as O c VT ca A V LL a) Beverage Cart Replacement Golf Course Golf Course Rotate/Replace 4 year GCM equipment Maintenance Golf Course Golf Course Cart Fleet Replacement r m U Golf Course Golf Course Slope Protection m c m E r . co a a) 0 0 Z Golf Course Golf Course Material support, resources 0 U m x 0. 0 0 to 0 -• o 0) E f0 0 m co • CD i= Q Service Center Service Center Service Center Service Center Service Center Service Center Facility Upgrades -Contingency Public Area Renovations Softball Fund Softball Fund Computer Hardware/Software Replacement Information Services En N V) 0) 0) 0) o V 0 .2 .E (1) 0) 0) V) V) N C C O m E EE E Eo o U ' U c 0) a E d Fleet/Facilities 0) U Eo o. CY 0) a� E a ES w Equipment Replace General Fund Information Services Gas Monitors Suppression/EMS General Fund Heart Monitor Suppression/EMS General Fund 0) 0) r0 City Manager Recommended and Funded O O co O O O O N N N N N N O 0 N N 0 0 0 N N N O O 0 O 0 0 0 0 0 0 0 0 O 0 0 0 V' d' 0 0 CO 0 0 CO O CO O 0 V' V 0 0 0 0 N N CS OO) O e- 0 (') 0 N N U7 O� O 2 - N N .- e- .. a- i+ 0 1- Program Description 69 E9 E9 6) 69 EA 0 0 0 0 O O O O V 0 co O O V O O O) ll) O a) N O) .- U) N N E9 (f) Ff) E9 c a) E a) m Z. CL Et.) 0) C O co O a) a) E co € •3 3 oo. W m a c = °) o N .N a) a>) a) > U a coc E — O O 2 2 0 0 co a) U 0 m U O U) .> a 0 0 -) Z fa a E O c — N � a s Service Center Service Center Softball Fund Water and Sewer ' co a) a) U U a) a) (i) co >. c o E E O C U _ EA 69 E9 E9 69 E9 O O (0 0 0 CO O O O O Cl. o (I) N O O I o N O to N- O 69 EA. 69 E9 E9 69 69 E9 To Q. 0. U U Information Services Suppression/EMS General Fund General Fund Information Services a a a a U 0 0 U 0 0 'Material support, resources Eu a J Heart Monitors Suppression/EMS General Fund General Fund Information Services Maintenance Golf Course Golf Course Material support, resources as a -J co O. a) CC a) N 3 m a) a E O U a) a) U 0 c 0 Water and Sewer rmation Services 351 Other Items Requested • L. • cr {i • NN CO (0 (O CO CO CO (0 CO (0 CO CO (O CO CO CO CO 0 CO (0 CO O O 0 0 0 0 O 0 O O 0 O 0 O O 0 0 O 0 O O 0 0 O O 0 0 0 O O 0 0 0 0 0 0 O 0 0 0 CNINNNNNNNNNNNNNNNNNNN O 0 0 0 0 (n 0 0 LO U) U) LO tC) LO U) EC) tf) U7 O 0 0 0 O c^ ' M h E- 1 V d' V' rY d 7 f N N N CA CO CO 00 Et 0 0 M O O LE) s` N n ti N f` ti U) U) N tC) co U) O) M h N CO U) M C) N N CC) ') O) sr; O .- .^ N N M r) d so co n CO 0) ms- N CR 4-1 0 CO ER CO CA ER ER ER ER ER CA t ER ER CR ER !R ER ER Cfl fR 0 O 0 0 O to LOO LO O 0 0 0 O 0 0 O O CO O O O O O O .^ 0) N V' O O I,- O O O O O O h O O O O O (0 CO O) CR r O LE) .- 0 U) O O O O ti 0 a N N M Ch Cr; M (h V �f (0 c0 0) O) O c, C0 (0 LO N O o • �- L. 0 a v ER ER ER ER ER ER EA ER ER fR CR ER ER ER fR CR (A ER ER ER th N ro ;g ;o v as ro co no �v (0 �v 0o ro �o 61 ro 03 a L ro CO CO (0 Ea CO (0 (0 (0 Ca (0 CO (0 (0 (0 Co CO CO (0 (0 I� U U U U U U U U U U U U U U 0 0 0 0 0 U Program Description 0 c Additional Laptop (PD) Information Svcs. Additional Laptop (Courts) Information Svcs. Remove Brick Wall at West Patio Outdoor Lighting Color Laser Printer (Rec) rmation Svcs. Sister Cities Program Non -Departmental Forensic Light Source Crime Scene Camera ❑ ❑ O U U d Additional Laptops (FD) Information Svcs. Storage Trailer Special Events C0 Y 0 0 O (0 a Fence Repairs City Hall Courtyard C (0 (0 LL LL Chemical Storage Building Cargo Trailer (for clown troop) Fire Marshal Fuller Room Remodel Two -Way Radios DVR Upgrade Arbor Daze Reserve Arbor Daze v v '0 v -0 v v v 0 -o '0 v a v v v v a 10 v 73 LL LL LL LL U. LL LL u. LL LL LL LL LL. LL L). LL Li. LL LL LL m 2 2 2 V. 2 2 LI 2 T. 2 2 2 2 2 2 2 2 2 2 N Q) 0) CD 0) 0) 0) 0) a) 0) a) 0) a) c 0) a) a) 0) 0) LL c c c c c c c c c c c c c c c c c c c c 0) 0) CO 0) CO 0) 0) a) (1) 0) a) 0) a) (1) 0) a) CO 0) 0) 0) (9 C9 C9 C9 C9 C9 C9 C9 C9 0 C9 0 (9 0 C9 0 0 0 0 0 Information Svcs. Information Svcs. Information Svcs. Non -Departmental 0) U U a0 a0 0- Information Svcs. c c c 0. d W 0 ait 0 Public Works Non -Departmental 352 Other Items Requested R • cr 0 0 o m a)0 (` r` N- r` 0 0 0 0 0 0 0 0 0 0 0 0 0 0 CD CD 0 0 0 0 0 0 0 0 0 0 o O o 0 N N N N N N N NNNNNNN O O 0 0 0 0 0 0 0 0 0 0 N N O O 0 0 0 0 0 0 0 in II) CO 0 0 N O 0 O 0 0 0 0 0 0 (O (O CO CO V' O (6 O (!) 0 O O O W (O O (0 N (f) CO N N N. (f) 1- N. O 0 Efl EA EH ffl EA EH EA 4» EH EA EA EA EA Efl 0 0 0 0 0 0 0 0 0 0 0 0 N 0 0 0 0 0 0 0 0 0 0 LO 0 0 (f) 0 O O O 0 0 0 O O 0 (n O O O OIhj N N M N N N d0' M O N ti N O a 0 EA EA EA EA Efl Efl Ffl Efl Efl Efl Efl EF) Efl E9 w C0 . 0 . . m a (a m m m m a m m m (aa a a G. F— 0 0 C.) 0 U 0 0 0 0 0 0 0 0 0 Program Description Moveable Dividing Wall Maintenance Golf Course 160 Gallon Sprayer Maintenance Golf Course 2 Greens Aerifiers Maintenance Golf Course Trail Enhancements N (0 0 c a) 0 (0 C) 0 0 ti. 0 0 0 cn N :4 t4 0 en U) cr) in a X X X H H H 'Arbor Daze Reserve Arbor Daze Water & Sewer Non -Departmental Economic Development IN. Main Street Facade (5 year annual program) Car Rental Tax Eco. Development >. CO c (0 0 0 0 0 (C) N a) (n (0 s a 0 w a z a) E 0. E a) 0) CO 6) 0 Records Management System City Secretary Irrigation Midway Park IMMS Irrigation Controller S.Euless IMMS Irrigation Controller City Hall Backhoe with front bucket N N N 0 a a 0 a 0 0 773 cc cc c c c 0) LL I.L. U. U. lL LL LL (0 c (0 m (a m (0 mCI C E m 0) ca) 000)) aa)c ) a) 0 0 0 0 0 0 0 Administration Community Services Community Services Community Services Community Services Information Services 353 Other Items Requested 1- CO O' n n n n n N. N- o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o O 0 O O 0 0 0 0 0 0 0 O 0 0 O 0 0 0 0 0 0 0 0 NNNNNNNNNNNNNNNNNNNN NNNNNNNNNNNNNNNNNNNN 0 O 0 0 0 0 O O 0 0 0 0 0 0 O 0 O 0 0 O CO CD N A '- CO CD CD CD CD CO A- 05 O ti CC) Cri O O Lc; (0 ai rF t!) h N N Co- 0) Di Ri N CO CO CO 00 e- rt LC) so coco N. O) U) n 00 N ONNNN (C) CD (O n n n n N- O) 0) O) O O O O i-- 69 EA Eft b9 69 Ea 69 EA Eft Efl Eft Eft, EA Efl EA fA Eft EA EA EA 0 O 0 O 0 0 0 0 0 O O 0 0 O 0 O 0 0 O O O O 0 0 O O 0 0 O O 0 O O 0 0 0 0 0 0 0 O 0 (D 0) O 0 0 O O LC) in O 141 O O O 0 0 (O 0 0) - co N.: (1 N. o v) o (ri o CD (- u) �i (r) o . f (ri r� o Q O ,- d' N n n c coN CA.- "I' '"I'.- N <- t ..- V Cr.0 69 Eft (f) EA 69 Efl EA E9 Eft. EA 69 Efl Eft Efl EA 69 EA EA 69 'Eft dr) CD 03 oa CO CO a a CO CO 03 a QL F— 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Program Description Library Shelving Clean and Reupholster Fumiture Meeting Room AV Equipment (V 0 0 to Joint Mobile Command Vehicle Voice/Radio Logger Irrigation Villages of Bear Creek(Master Plan) Wildflowers on Hwy 183 Irrigation Heritage Park Traffic Signal Bulb Changeout j m 0 Replace fence Replace Roof -Midway Rec Center Replace Roof on Animal Shelter PD/Courts Bldg. Repaint (Patrol Area) Repaint 1/3 of Parks at Texas Star Complex Pitney Bowes Mail Machine 0 Z' Z' >. OO+ 41) O-. 0+ 41) C (� N (0 lV O Y ` Y Y C C_ _ _ _C C N �'• CO Z' CO (0 N (U (6 N t •� J J 0. O. a COa a o. 2 2 2 2 2 2 U U U 0 U U C 03 CO as co C C C C C 0) LL LL IL LL LL LL N E m Suppression/EMS Portable radios Suppression/EMS Turn Out Gear Suppression/EMS -0 -0 -v -0 v /0 -0 0 v v 'CI v a -o "00 -o -c) -o -o c c c c c c c cc c c c c c c c cc c c LL LL U. LL LL Li O O > L O > > > > O O O O LL LL LL IL LL LLL LL Ll. LL LL LL LL LL LL = W C`0 (0 N N (`0 (` E E. E. C` E E' (` N E E (` EN Li. 0) 0) 0) c 0) 0) 4) 0) 0) 0) 0) 4) 0) 0) U) U) 0) N CD 0) C c C C c c cc cc c c c c C C C c C C (1) 0) 0) 0) 0) 0) (1.) CU 0) CU 0) (1) (1) CU 0) 0) 0) (1) 0) CU U 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0. co co U U U d a a O O O J J J a a a Community Services Community Services Community Services Community Services U 0 0 0 U 0 CCCCCC (0 CO (0 N (0 CO CCCCCC CU (1) CU (U 0) 0) 0) C C C C C C O as co 01 01 CO2 2 g g g 2 co IL LL LL. LL LL LL LL LL LL 354 Other Items Requested er. o 0 0 0 0 0 0 0 o 0 0 0 0 0 } CD o O o o O O o 0 0 0 0 0 0 0 NNNNN N N N N N N N N N NNNNN 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 y CO (0 O O t!7 O O O O O O O CO O) d' �t LE),O tf) O V O V , ▪ 1- tl) C0 N C9 '1'' CO 'I'' N- O yd O 1- 1— 69 69 69 09 69 69 69 69 69 69 E9 69 69 69 O 0 0 0 0 0 0 0 0 0 0 0 0 0 O O 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 10 O 0 0 0 0 0 O 0 O O 4-1 ) 6O Cf) CO O O Cf) O O V O O 0 CO rN N O a_ 0 a EA Ef> 69 Efl 69 69 69 Eft Hi Efl 69 69 69 69 • m 03 CO 03.9 01 03 03 03 03 O a a aaaa 0 a ( @ 0 0 @ 03 0 0 0 0 0 0 0 0 0 0 0 0 0 Program Description O .y 0 Suppression/EMS Suppression/EMS Camera Equipment Fire Marshal Static Display Board Fire Marshal Community Survey Consultant • U 11 lL tL Eo c`u T. T. El LL c c c c c O 0 0 0 0 Replace flooring for kitchen Food & Beverage Golf Course Golf Course Vent -a -hood for Catering Kitchen Conference Centre Golf Course Golf Course Tables and Chairs Conference Centre Golf Course Golf Course Beautification Field Lighting Replacement Computer Equipment Rplacement Eo E`o (/) (/) x x v 6 Y F- CO a a m Eo CI. D. Ea Eo m - m m a. d Community Services Community Services Community Services Community Services Community Services Softball World Softball Fund 355 Other Items Requested Cr• 00 0 CO CO CO CO 00 CO CO CO CO CO 00 CO CO CO CO0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 } CDo O o 0 0 0 o O o o O 0 0 0 0 0 0 0 N N NNNNNNNNNNNNNNNN 0 0 0 O 0 0 0 0 0 0 0 0 O 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 y O 0 0 0 0 U) U) U) U) u') O O O O O U) O O 0 0 U) &) cci LC c Oi et 4 d' O) 0 0) rY y�• N CO(000CO`) CO) Crf C) CO d' V t EE) O 1— Program Description 69 EA EA EA 69 EA 69 EA 69 69 EA 69 EA EA 69 EA E3 E9 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 O 0 O co O co O O co O co co O co O O O O co co O O co co (0 O O co co O co co O O O 0 O O O O O co' (xi O U) o O O O O O O O O U) N coe- CO N N N N (0 N N E-. EA EA EA 69 EA EA fA EA EA EA 69 EA EA 69 69 EA EA EA To EO m co m m m al coo co co 03 CO 03 ;a, q 03 C. CI (0 m E(0 m 0. 0. m m 0. cod m m m m cocom coo U 0 U 0 0 U U U 0 U 0 0 U U 0 U U C.) E Ea O a m 2 c c m EQ 0) > 0) O coo N LL a) a) c 2 Car Rental Tax Eco. Development m 0 0 O 0 EA 0) V) (0 .c a En 0 w a z c a) E a) 0. E 0) co) co c c 0 (3) E0 c 0 Public Works Skid steer loader with post hole digger, forks, & bucket IMMS Irrigation Controller Wilshire and Police GIS System for Parks Park Pilot Program -Lighting System Creek Preservation Park Fixture Improvements IMMS Irrigation Controller Parks @ TX Star Copier for PACS Building Fitness Center Equipment Replacement U) c > @ c O tz .. E . 0 (0 i0 CL 0- 0. a 0.. n. 0-U) 0 0 N CC CC 0 a) .o .a General Fund Community Services Fire Station #1 - Basic Remodel Elevator Maintenance Replace Roof -Simmons Center Repaint 1/3 of Parks at Texas Star Complex o 0 0 U c c c c c c c c a) a) m a) c c c PD/Courts Bldg. Repaint (Courts Area) U c co c • Roof Inspections a) O c N c c 03 LL LL LL LL LLL LL 7 > > > > O U L1 LL LL Ll LL LL L1 Ll LL U. LL LL LL LL EO 00 N E E. E0 E 2 N N N N 2 N 2 Q) a) N () 6) 0) 0) 0) C c 0) 0) c a) c c c c c c c c 0 0 0 0 0 0 t7 0 CD 0 0 0 0 0 CD Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services CCCCCC C C C C C 03 c 0) 0) (U 0) (1) 0) C C C C C C CO LL LL LL U. LL 356 tems Requested 0 0 CO CO CO CO CO CO CO CO 0 CO CO CO CO CO c0 c0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 0 0 0 0 0 0 0 0 0 0 0 0 O NNNNNNNNNNNN N N N N O O 0 0 0 0 0 0 O 0 0 0 0 0 0 o O O 0 0 0 0 0 0 O 0 0 0 0 0 O O (0 O O O 0 O O O O O O O O) O O O o M tC) t .i O N. (Y) ti N- r N O) 'C) O O O 2 ( u CO 10 U ( 10 COOCOC(0 CO CO 00 .- V O) .- 0 I — EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA EA 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O O L0 O O O O O O O O co O O) O O O o Ch ro 00 N C) (O N N Tis 0 6 N d' LC) N En O 0 0 EA EA E9 EA EA (a Ea EA EA EA EA EA EA EA (Al E9 CD 03 CO CO CU .CO a ( a(t a aa U 0 0 0 0 0 0 0 0 0 0 0 U 0 0 0 Program Description 0 Computer Equipment Fire Marshal Hydrocarbon Sniffer Fire Marshal Portable Radios Fire Marshal Computer Equipment Command Computers Suppression/EMS Suppression/EMS New Service Desks Small Shell Finish Out Integrated PC Management System Additonal Electronic Resources Unmarked police car 0 0 EQ 0_ ((( 0 N (0 N co .o n` .2 U d J J J J CCCCCCC 13 U lL IL 11 (L LL U IL U. m m f_3 m 2 2 m ( LL c c c c c c it")c c 0 0 0 0 0 0 0 0 0 Q 0 Facility Maintenance i.L Li: General Fund L • iL a .o .o J J J J General Fund General Fund U 0 "75- 0.. 0.. Grille Tables Food & Beverage CD 0 0 0 0 Golf Course C co 2 II' • N m 0 Y 22 co' a (0 E 0 'a a) > a) m 2 S a �) E Cc 0 a 0 — E co 0 U c Non-Departme Golf Course Golf Course Maintenance Golf Course Golf Course m 0 Community Services :57 V ♦ ^ Q LU a LE WCeAte, J >- I-- -0 Idn 0) <0 Other Items Requested L 0 1- L co O coa0co (T O ET a) EA a) a) a) a) a) 0) N O 0 O O O 0 00O O O 0O O O N N N N N N NNNNNNNNN O 0 0 O O 0 0 0 0 0 0 0 0 0 0 0 0 O O O 0 0 0 t() to to Lo to to Lt) N O O to 0 0 O O O N N N N Lo • l� lLo"Oo O I� N CO O N. N • .- .N- CO - - N N11' N N N N 69 EA 69 EA EA 69 EA EA EA EA EA 69 EA 69 EA O 0 0 O 0 0 O 0 0 O 0 O O 0 0 0 0 0 0 0 O 0 0 to 0 O 0 0 0 0 O O tE) O co O O O h O co U') O O O O N to th ^ n ON. to to co ▪ N M ti N N 0 • N E9 fA EA EA 69 EA EA EA EA EA 69 EA EA 69 EA t m • Q. Qo. L, 1- • 0 0 0 Program Descr C O Improvements to Park Lighting Irrigation Bob Eden Park (West of Ballfields) O 0 0 '= w 2 2 Community Services Community Services Parks @ TX Star Parks @ TX Star Community Services as • w �0 Al (0 03 .a a 'a 'a 'a 'a 'a '0. 'a 'a 'a a t0 to N EO co co co Eo E0 (0 E0 (0 0 0 0 0 0 0 0 0 0 0 0 0 Parking Area Addition Softball World Softball Fund Community Services N. Main Street Facade (5 year annual program) c a) E a 0 Tu > J Y Y Y Y o m as o c a a a Q. E 'ffi o L. T EO C C EO O O O O to EA N EO L a 0 w a z c N E a E Irrigation Sulphur Branch Irrigation TXDOT Trail IMMS Irrigation Controller Villages of Bear Creek IMMS Irrigation Controller Westpark ROW 0 0 U Car Rental Tax Eco. 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Z�S W aI- 1 J ¢ �a<1— WzF- wwnwf— wA�oI —omQ =p =_ U❑W U WCC , OOOOS�O U Y= 0 i ON0c"NV41NNM0) a 0 Co °°°Cr) O) °0 0 0 Z pi• n 0000 0000000 J it N r N N N_ J W _ CI Z - 0) CO = Z Z ▪ 'V' N co °) O 4) 03 0 .- c- w W M co 47 W= _ (0 - N N co co co (A r N N LL SUBTOTAL CARRYOVER - DEFERRED PURCHASES YEAR / MAKE $455,40011 $1,639,52111 $1,467,14711 JITOTAL TO BUDGET: 11 367 W orksheets 2005 Effective Tax Rate Worksheet Entity Name: City of Euless Date: 12/7/2005 See pages 15 to 18 of the Texas Comptroller's 2005 Truth -in -Taxation Manual for an explanation of the effective tax rate. Note: School districts are not required to publish an effective tax rate. School districts may complete this worksheet, at their option, or may skip to the Rollback Tax Rate Worksheet. 1. 2004 total taxable value. Enter the amount of 2004 taxable value on the 2004 tax roll today. Include any adjustments since last year's certification; exclude Section 25.25(d) one-third over -appraisal corrections from these adjustments. This total includes the taxable value of homesteads with tax ceilings (will deduct in line 2) and the captured value for tax increment fmancing (will deduct taxes in line 14). 2. ' 2004 tax ceilings. School Districts, Counties, Cities and Junior College Districts. Enter 2004 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other units enter "0" If your taxing units adopted the tax ceiling provision in 2004 for homeowners age 65 or older or disabled, use this step. 3. 4. $2,200,121,540 $91,763,800 Preliminary 2004 adjusted taxable value. Subtract line 2 from line 1. $2,108,357,740 2004 total adopted tax rate. (/$100) 0.495000 5. 2004 taxable value lost because court appeals of ARB decisions reduced 2004 appraised value. A. Original 2004 ARB values: B. 2004 values resulting from fmal court decisions: C. 2004 value loss. Subtract B from A. 6. 2004 taxable value, adjusted for court -ordered reductions. Add line 3 and line 5C. 7. 2004 taxable value of property in territory the unit deannexed after January 1, 2004. Enter the 2004 value of property in deannexed territory. 8. 2004 taxable value lost because property first qualified for an exemption in 2005. Note that lowering the amount or percentage of an existing exemption does not create a new exemption or reduce taxable value. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport exemptions or tax abatements. $118,596,940 $113,010,400 $5,586,540 $2,113,944,280 $0 A. Absolute exemptions. Use 2004 market value: $1,650,318 B. Partial exemptions. 2005 exemption amount or 2005 percentage $14,244,581 exemption times 2004 value: C. Value loss. Add A and B. $15,894,899 9. 2004 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 2005. Use only those properties that first qualified in 2005; do not use properties that qualified in 2004. A. 2004 market value: B. 2005 productivity or special appraised value: C. Value loss. Subtract B from A. 10. Total adjustments for lost value. Add lines 7, 8C and 9C. 11. ' 2004 adjusted taxable value. Subtract line 10 from line 6. $0 $0 $0 $15,894,899 $2,098,049,381 Truth In Taxation -- July 2005 368 Page: 1 2005 Effective Tax Rate Worksheet Entity Name: City of Euless 12. Adjusted 2004 taxes. Multiply line 4 by line 11 and divide by $100. 13. Taxes refunded for years preceding tax year 2004. Enter the amount of taxes refunded during the last budget year for tax years preceding tax year 2004. Types of refunds include court decisions, Section 25.25(b) and (c) corrections and Section 31.11 payment errors. Do not include refunds for tax year 2004. This line applies only to tax years preceding tax year 2004. 14. Taxes in tax increment financing (TIF) for tax year 2004. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the unit has no 2005 captured appraised value in Line 16D, enter "0." This does not apply to school districts. 15. Adjusted 2004 taxes with refunds. Add lines 12 and 13, subtract line 14. 16. Total 2005 taxable value on the 2005 certified appraisal roll today. This value includes only certified values and includes the total taxable value of homesteads with tax ceilings (will deduct in line 18). These homesteads includes homeowners age 65 or older or disabled. A. Certified values only: $2,168,944,075 B. Counties: Include railroad rolling stock values certified by the $0 Comptroller's office: C. Pollution control exemption: Deduct the value of property exempted $0 for the current tax year for the first time as pollution control property (use this line based on attorney's advice): D. Tax increment fmancing: Deduct the 2005 captured appraised value $0 of property taxable by a taxing unit in a tax increment fmancing zone for which the 2005 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in line 21 below. Step D does not apply to school districts. E. Total 2005 value. Add A and B, then subtract C and D. $2,168,944,075 Date: 12/7/2005 $10,385,344 $6,283 $0 17. Total value of properties under protest or not included on certified appraisal roll. A. 2005 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the district's value and the taxpayer's claimed value, if any or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value. B. 2005 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included at appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value. C. Total value under protest or not certified. Add A and B. $10,391,627 $61,905,912 $57,979,292 $119,885,204 Truth In Taxation July 2005 369 Page: 2 2005 Effective Tax Rate Worksheet Entity Name: City of Euless 18. 2005 tax ceilings. Enter 2005 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other units enter "0." if your taxing units adopted the tax ceiling provision in 2004 for homeowners age 65 or older or disabled, use this step. 19. 2005 total taxable value. Add lines 16E and 17C. Subtract line 18. Date: 12/7/2005 $98,119,558 20. Total 2005 taxable value of properties in territory annexed after January 1, 2004. Include both real and personal property. Enter the 2005 value of property in territory annexed, including any territory annexed by the school district. 21. Total 2005 taxable value of new improvements and new personal property $77,632,696 located in new improvements. "New" means the item was not on the appraisal roll in 2004. An improvement is a building, structure, fixture or fence erected on or affixed to land. A transportable structure erected on its owner's land is also included unless it is held for sale or is there only temporarily. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the unit after January 1, 2004 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2005. New improvements do not include mineral interests produced for the first time, omitted property that is back assessed and increased appraisals on existing property. 22. Total adjustments to the 2005 taxable value. Add lines 20 and 21. $77,632,696 23. 2005 adjusted taxable value. Subtract line 22 from line 19. $2,113,077,025 $2,190,709,721 $0 24. 2005 effective tax rate. Divide line 15 by line 23 and multiply by $100. (/$100) 0.491777 25. COUNTIES ONLY. Add together the effective tax rates for each type of tax the county levies. The total is the 2005 county effective tax rate. (/$100) A county, city or hospital district that adopted the additional sales tax in August or November 2004 or in January or May 2005 must adjust its effective tax rate. The Additional Sales Tax Rate Worksheet on page 48 of the Texas Comptroller's 2005 Truth -in -Taxation Manual sets out this adjustment. Do not forget to complete the Additional Sales Tax Rate Worksheet if the taxing unit adopted the additional sales tax on these dates. Truth In Taxation - July 2005 370 Page: 3 2005 Rollback Tax Rate Worksheet Entity Name: City of Euless 26. 2004 maintenance and operations (M&O) tax rate. (/$100) 27. 2004 adjusted taxable value. Enter the amount from line 11. 28. 2004 M&O taxes. A. Multiply line 26 by line 27 and divide by $100. B. Cities, counties and hospital districts with additional sales tax: Amount of additional sales tax collected and spent on M&O expenses in 2004. Enter amount from full year's sales tax revenue spent for M&O in 2004 fiscal year, if any. Other units, enter "0". Counties exclude any amount that was spent for economic development grants from the amount of sales tax spent. C. Counties: Enter the amount for the state criminal justice mandate. If second or later year, the amount is for increased cost above last year's amount. Other units, enter "0." D. Transferring function: If discontinuing all of a department, function or activity and transferring it to another unit by written contract, enter the amount spent by the unit discontinuing the function in the 12 months preceding the month of this calculation. If the unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the unit operated the function. The unit discontinuing the function will subtract this amount in H below. The unit receiving the function will add this amount in H below. Other units, enter "0." E. Taxes refunded for years preceding tax year 2004: Enter the amount of M&O taxes refunded during the last budget year for tax years preceding tax year 2004. Types of refunds include court decisions, Section 25.25(b) and (c) corrections and Section 31.11 payment errors. Do not include refunds for tax year 2004. This line applies only to tax years preceding tax year 2004. F. Enhanced indigent health care expenditures: Enter the increased amount for the current year's enhanced indigent health care expenditures above the preceding tax year's enhanced indigent health care expenditures, less any state assistance. G. Taxes in tax increment financing (TIF): Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the unit has no 2005 captured appraised value in Line 16D, enter "0." This does not apply to school districts. H. Adjusted M&O Taxes. Add A, B, C, E and F. For unit with D, subtract if discontinuing function and add if receiving function. Subtract G. 29. SCHOOL DISTRICTS ONLY: Complete the Texas Education Agency's worksheet entitled Worksheet to Assist Districts in Calculating Rollback Rate. Enter amount on line 44 of the TEA worksheet for the 2005-06 M&O component. Date: 12/7/2005 0.331396 $2,098,049,381 $6,952,851 $1,160,303 $0 $0 $3,925 $0 $0 $8,117,079 $0 Truth In Taxation --- July 2005 371 Page: 1 2005 Rollback Tax Rate Worksheet Entity Name:._ City of Euless 30. 2005 adjusted taxable value. A. Enter line 23 from the Effective Tax Rate Worksheet. School districts: Enter line 19. If a school district did not complete the Effective Tax Rate Worksheet, the school district does the following steps (1) to (5) below. Al. Total 2005 taxable value on the 2004 certified appraisal roll today. This value includes only certified values and includes the taxable value of homesteads with school tax ceilings for homeowners age 65 or older or disabled. Include also the taxable value in reinvestment zone, but remember that the unit will deposit a portion of the taxes to a special tax increment fund. A2. Total 2005 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the district's value and the taxpayer's claimed value, if any or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value. A3. Total 2005 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included at the time of appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list, 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. A4. 2005 taxable value of homesteads with tax ceilings. This includes homeowners age 65 or older or disabled. A5. 2005 taxable value. Add lines (1), (2) and (3) and subtract (4) and enter above at A. B. School districts: Subtract the 2005 captured appraised value of real property taxable by the school district in a tax increment financing zone for which the 2005 taxes will be deposited into the tax increment fund. Also, subtract any new property value that is subject to a Chapter 313 tax limitation agreement. Other units, enter "0." C. Adjusted taxable value. Subtract B from A. 31. 2005 effective maintenance and operations rate. Divide line 28H by line 30C and multiply by $100. School districts: Divide line 29 by line 30C and multiply by $100. (/$100) 32. 2005 rollback maintenance and operation rate. County, cities and others: Multiply line 31 by 1.08. School districts: Add $0.06 to line 31. (See lines 50 to 53 for additional rate for pollution control expenses and lines 54 to 57 for additional rate for school employee health program.) (/$100) Date: 12/7/2005 $2,113,077,025 $0 $0 $0 $0 $0 $2,113,077,025 0.384136 0.414866 Truth In Taxation _ - July 2005 372 Page: 2 2005 Rollback Tax Rate Worksheet Entity Name: City of Euless 33. Total 2005 debt to be paid with property taxes and additional sales tax revenue. "Debt" means the interest and principal that will be paid on debts that: (1) are paid by property taxes, (2) are secured by property taxes, (3) are scheduled for payment over a period longer than one year and (4) are not classified in the unit's budget as M&O expenses. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue (or additional sales tax revenue). Do not include appraisal district budget payments. List the debt in "Schedule B: Debt Service." If using unencumbered funds, subtract unencumbered fund amount used from total debt and list remainder. School districts do not have a Schedule B requirement. School districts subtract state aid received for paying principal and interest on debt for facilities through the existing debt allotment (EDA) program and/or instructional facilities allotment (IFA) program. 34. Certified 2004 excess debt collections. Enter the amount certified by the collector. 35. Adjusted 2005 debt. Subtract line 34 from line 33. 36. Certified 2005 anticipated collection rate. Enter the rate certified by the collector. If the rate is 100 percent or greater, enter 100 percent. 37. 2005 debt adjusted for collections. Divide line 35 by line 36. 38. 2005 total taxable value. Enter the amount on line 19. School districts: Enter line 30C. 39. 2005 debt tax rate. Divide line 37 by line 38 and multiply by $100. (/$100) 40. 2005 rollback tax rate. Add lines 32 and 39. (/$100) Date: 12/7/2005 $3,317,982 $0 $3,317,982 100.00% $3,317,982 $2,190,709,721 0.151456 0.566322 41. COUNTIES ONLY. Add together the rollback tax rates for each type of tax the county levies. The total is the 2005 county rollback tax rate. A taxing unit that adopted the additional sales tax must complete the lines for the Additional Sales Tax Rate. A taxing unit seeking additional rollback protection for pollution control expenses completes the Additional Rollback Protection for Pollution Control. A school district seeking additional rollback protection for expenses with the school employee health program completes the Additional Rollback Protection for School Employee Health Program. Truth In Taxation --- July 2005 373 Page: 3 2005 Additional Sales Tax Rate Worksheet Entity Name: City of Euless 42. Units that adopted the sales tax in August or November 2004 or in January or May 2005. Enter the Comptroller's estimate of taxable sales for the previous four quarters. Units that adopted the sales tax before August 2004, skip this line. 43. Estimated sales tax revenue. Line 43 is calculated using the sales tax data that you entered when you created the entity. To change the sales tax data, go to the Edit Entity button on the Main Menu. Counties exclude any amount that is or will be spent for economic development grants from the amount of estimated sales tax revenue. UNITS THAT ADOPTED THE SALES TAX IN AUGUST OR NOVEMBER 2004 or IN JANUARY OR MAY 2005. Multiply the amount on line 42 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. -OR- UNITS THAT ADOPTED THE SALES TAX BEFORE AUGUST 2004. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. 44. 2005 total taxable value. Enter the amount from line 38 of the Rollback Tax Rate Worksheet. 45. Sales tax adjustment rate. Divide line 43 by line 44 and multiply by $100. 46. 2005 effective tax rate, unadjusted for sales tax. Enter the rate from line 24 or 25, as applicable, on the Effective Tax Rate Worksheet. 47. 2005 effective tax rate, adjusted for sales tax. UNITS THAT ADOPTED THE SALES TAX IN AUGUST OR NOVEMBER 2004 or IN JANUARY OR MAY 2005. Subtract line 45 from line 46. -OR- UNITS THAT ADOPTED THE SALES TAX BEFORE AUGUST 2004. Enter line 46. Do not subtract. 48. 2005 rollback tax rate, unadjusted for sales tax. Enter the rate from line 40 or 41, as applicable, of the Rollback Tax Rate Worksheet. 49. 2005 rollback tax rate, adjusted for sales tax. Subtract line 45 from line 48. $0 Date: 12/7/2005 $1,157,099 $2,190,709,721 0.052819 0.491777 0.491777 0.566322 0.513503 If the additional sales tax rate increased or decreased from last year, contact the Comptroller's office for special instructions on calculating the sales tax projection for the first year after the rate change. Truth In Taxation July 2005 374 Page: 1 2005 Property Tax Rates in City of Euless This notice concerns 2005 property tax rates for City of Euless. It presents information about three tax rates. Last year's tax rate is the actual rate the taxing unit used to determine property taxes last year. This year's effective tax rate would impose the same total taxes as last year if you compare properties taxed in both years. This year's rollback tax rate is the highest tax rate the taxing unit can set before taxpayers can start tax rollback procedures. In each case these rates are found by dividing the total amount of taxes by the tax base (the total value of taxable property) with adjustments as required by state law. The rates are given per $100 of property value. Last year's tax rate: Last year's operating taxes Last year's debt taxes Last year's total taxes Last year's tax base Last year's total tax rate This year's effective tax rate: Last year's adjusted taxes (after subtracting taxes on lost property) = This year's adjusted tax base (after subtracting value of new property) = This year's effective tax rate (Maximum rate unless unit publishes notices and holds This year's rollback tax rate: Last year's adjusted operating taxes (after subtracting taxes on lost property and adjusting for any transferred function, tax increment financing, and/or enhanced indigent health care expenditures) This year's adjusted tax base = This year's effective operating rate x 1.08 = this year's maximum operating rate + This year's debt rate = This year's total rollback rate - Sales tax adjustment rate = Rollback tax rate $ 7,009,733 $ 3,460,574 $ 10,470,307 $ 2,115,213,535 0.495000 /$100 $ 10,391,627 $ 2,113,077,025 0.491777 /$100 hearings.) $ 8,117,079 $ 2,113,077,025 0.384136 /$100 0.414866 /$100 0.151456 /$100 0.566322 /$100 0.052819 /$100 0.513503 /$100 375 Statement of Increase/Decrease If City of Euless adopts a 2005 tax rate equal to the effective tax rate of $0.491777 per $100 of value, taxes would increase compared to 2004 taxes by $303,100. Schedule A - Unencumbered Fund Balances The following estimated balances will be left in the unit's property tax accounts at the end of the fiscal year. These balances are not encumbered by a corresponding debt obligation. Type of Property Tax Fund Balance General Obligation Debt Service $363,297 Schedule B - 2005 Debt Service The unit plans to pay the following amounts for long-term debts that are secured by property taxes. These amounts will be paid from property tax revenues (or additional sales tax revenues, if applicable). Principal or Interest to be .Contract Payment Paid from Other Description to be Paid from Property Amounts Total of Debt Property Taxes Taxes to be Paid Payment Certificates of $235,000 $4,994 $0 $239,994 • Obligation Series 1998 General Obligation $160,000 $26,486 $0 $186,486 Series 2000 Certificates of $315,000 $62,233 $0 $377,233 Obligation Series 2000A General Obligation $220,000 $265,356 $0 $485,356 Series 2001 Cerificates of $200,000 $242,556 $0 $442,556 Obligation Series 2001 General Obligation $585,000 $145,150 $0 $730,150 Refunding Series 2003 Certificates of $150,000 $196,061 $0 $346,061 Obligation Series 2004 General Obligation $110,000 $137,405 $0 $247,405 Series 2004A General Obligation $75,000 $597,988 $0 $672,988 Refunding Series 2005 Taxable Certficates $205,000 $770,450 $0 $975,450 of Obligation Series 2000 Bank Charges $0 $0 $8,000 $8,000 Total Required for 2005 Debt Service $4,711,679 - Amount (if any) paid from funds listed in Schedule A $214,000 - Amount (if any) paid from other resources $1,179,697 - Excess collections last year $0 = Total to be paid from taxes in 2005 $3,317,982 + Amount added in anticipation that the unit will $0 collect only 100.00% of its taxes in 2005 = Total Debt Levy $3,317,982 Schedule C - Expected Revenue from Additional Sales Tax In calculating its effective and rollback tax rates, the unit estimated that it will receive $1,157,099 in additional sales and use tax revenues. This notice contains a summary of actual effective and rollback tax rates' calculations. You can inspect a copy of the full calculations at 201 N Ector Drive. Name of person preparing this notice: Vicki Rodriquez Title: Finance Administrator Date Prepared: August 4, 2005 376 Capital and Supplemental Requests And Capital Improvement Projects Capital Requests are one-time expenditures that can be accomplished from carry-over funds or one-time revenue sources. Capital equipment purchases and capital improvement projects are considered and prioritized simultaneously during the budget process by the City Manager. The list of approved capital items is provided in the following pages. This process is conducted each year and funding sources are considered for their procurement. One of the most important factors underlying procurement is the City's financial condition. Future impact is reviewed along with the long-term capital improvement projects on an annual basis. (See CIP schedules in the CIP section.) Supplemental Requests represent new or expanded programs with a reoccurring impact to the maintenance and operations budget. These programs can only be considered if the individual fund has sufficient operating revenue to cover the ongoing cost. The following capital and supplemental items are prioritized by the departments and ranked by the City Manager's Office. Rankings of "1" are those items that are funded in FY2005-06. Those items ranked as "2" should be funded in FY2006-07 if funding is available. Items ranked as "3" are needed capital and supplemental programs but can wait until future fiscal years. 377 N LL 1 (/) 2 CD = = LLcr \' N CO c o _ (1 U co co O) •O c CL Q- a` __IUi5 Um� C)c o 32 2 co r23 m ro TsEs c c c o C r C .y Q a co 0 0 0 0 0 0 0 N r r r r r ..... 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U 0 a a N in co n Water & Sewer a) O c a) c LL 381 Index INDEX Accounting Budget, p. 99 Administration Budget, p. 84 All Other Enterprise Operating Funds, p. 74 Animal Control Budget, p. 148 Annual Debt Service, p. 271 Arbor Daze Festival Budget, p. 187 Athletic Complex Budget, p. 203 Average Homeowner, p. 56 Average Residential Value History & Typical Tax Bill, p. 54 Basis of Accounting and Budgeting, p. 307 Benefits and Insurance Budget, p. 223 Betterment Fund Budget, p. 155 Bond Rating History, p. 268 Bonds - Debt Service Schedules, p. 268 through 296 Budget Message p. 1 - 14 Budget Ordinance, p. 314 Budget Process, p. 24 Budget Schedule, p. 27 Capital and Supplemental Requests and Projects, p. 377 Capital Equipment Purchases & Improvement Projects, p. 378 CAPITAL IMPROVEMENT PROGRAM - published under separate cover Capital Improvement Program Description, p. 237 Capital Improvements Policy, p. 230-232 Capital Improvements Summary, p. 237 Capital Project Funds (current), p. 233 Capital Projects Proposed & Unfunded FY2006, p. 238-241 Car Rental Tax Budget, p. 218 City Charter, Excerpts, p. 28-29 City Council Budget, p. 82 City Engineer Budget (General Fund), p. 150 City Engineer Budget (Water & Sewer Fund), p. 165 City Planning Budget, p. 128 City Secretary Budget, p. 86 Communications/Marketing, p. 88 Composition of Debt Service, GO Bonds Graph, p. 282 Cost of City Services, p. 53 Crime Control & Prevention District Budget, p. 216 Current Capital Projects, p. 233 Debt, Introduction to, p. 268 Departmental Budgets, General Fund, p. 50 Development Revenue Summary, p. 64 Development & Planning Budget, p.128 Drainage Utility Maintenance Budget, p. 183 Effective Tax Rate Worksheet, p. 368-374 Emergency Management Budget, p. 118 Environmental Health Budget, p. 132 Euless Development Corporation Operations, p. 208 Euless Development Corporation, Economic Development, p. 214 Euless Development Corporation, Library, p. 212 Euless Development Corporation, Parks, p. 210 Every Week In Euless, p. 22 Excerpts from City Charger, p. 28-29 Page 1 of 4 Expenditure Sources, General Fund, p. 65 Expenditure Sources, Water & Sewer Fund, p. 71 Facility Maintenance Budget, p. 90 Finance Budget, p. 95 Fire Department Administration Budget, p. 123 Fire Marshal's Budget, p. 121 Fire, Suppression & Emergency Medical Service Budget, p. 125 Fiscal Policies, p. 30-36 Fleet Services Budget, p. 181 Fund Balance Summary, p. 39-44 Fund Balance, Capital Improvements Projects, pp 234-236 Fund Balance, General Governmental, p. 39 Fund Balance, Internal Service, p. 39 Fund Balance, Special Revenue, p. 40 Fund Balance Summary (Operating & Capital), p. 37-44 Fund Relationships, p. 309-310 Funded Projects - Additional Information, p. 251-267 FY'06 Proposed & Unfunded - Sorted by Type, p. 238-241 FY'06 Proposed Projects - Priority A, p. 242-247 General Fund Expenditure Sources, p. 51 General Fund Expenditures by Department, p. 65 General Fund Expenditures Multi -Year Comparison, p. 67 General Fund Multi -Year Analysis, p. 52 General Fund Per Capita Expenditures, p. 68 General Fund Revenue Assumptions, p. 51 General Fund Revenue Sources, p. 50 Geographic Information Systems Budget, p. 162 Glossary of Terms, p. 311-313 Goals and Objectives, p. 19 Golf Course Budgets, pp 191-202 Golf Course Cart Operations Budget, p. 201 Golf Course Conference Center Budget, p. 199 Golf Course Food & Beverage Budget, p. 197 Golf Course Maintenance Budget, p. 193 Golf Course Nondepartmental Budget, p. 191 Golf Course Pro Shop Budget, p. 195 Gross Reciepts Revenues, Summary, p. 63 Hotel/Motel Tax - Community Services, p. 206 Hotel/Motel Tax - Economic Development, p. 214 Human Resources Budget, p. 103 Information Services Budget, p. 101 Inspection Services Budget, p. 130 Insurance, Employee Benefits, p. 223 Insurance, Risk, Liability & Workers' Compensation, p. 225-228 Internal Service Operating Funds, p. 79 Introduction to Debt, p. 268-269 Jail (Police Detention) Budget, p. 116 Legal Services, General Fund, p. 157 Legal Services, Water & Sewer Fund, p. 180 Leisure Services Budget, p. 135 Library Budget, p. 92 Long Range Issuance Schedules, p. 270 Mayor and City Council Budget, p. 82 Meter Reading Budget, p. 173 Mission Accomplished, p. 20-21 Page 2 of 4 Mission Statement, p. 18 Monthly Service Charges, p. 49 Multi -Year Financial Plan, p. 322-325 Multi -Year Financial Plan, Other Information, p. 342-367 Municipal Court Budget, p. 97 Municipal Court Case Volume, p. 62 Municipal Court Revenues, p. 61 Nondepartmental, General Fund, p. 153 Nondepartmental, Golf Budget, p. 191 Nondepartmental, Water & Sewer Budget, p. 176 Notice of Public Hearing on Property Tax Rate, p. 375-376 Operating Budget Summary - Expenditures, p. 48 Operating Budget Summary - Revenues, p. 47 Organization Chart, p. 23 Other Enterprise Operating Funds, p. 74 Overlapping Tax Liability, p. 56 Parks Budget, p. 137 Personnel Counts by Department, p. 299-306 Personnel Counts by Fund, p. 298 Personnel Counts, p. 297 Planning & Development Budget, p. 128 Police Administration Budget, p. 108 Police Criminal Investigation Budget, p. 112 Police Detention (Jail) Budget, p. 116 Police Patrol Budget, p. 110 Police Service Budget, p. 114 Projects & Special Events Budget, p. 141 Property Tax Revenues, YTD Collection, p. 58 Property Taxes, FY2006 Estimates, p. 55 Property Taxes, Rates (historical), p. 57 Purchasing Budget, p. 105 Recreation Administration Budget, p. 143 Recreation Classes Budget, p. 185 Recycling Budget, p. 178 Revenue Assumptions General Fund, p. 51 Revenue Assumptions Water & Sewer Fund, p. 70 Revenue Sources, General Fund, p. 50 Revenue Sources, Water & Sewer, p. 69 Risk Management Budget, p. 225 Sales Tax Revenue Bonds, Composition, p. 291 Sales Tax Revenues, Summary 1/4 Cent Tax, p. 60 Sales Tax Revenues, Summary General Fund, p. 59 Sewage & Treatment Budget, p. 171 Short -Term Motor Vehicle Rental Tax, p. 78 Softball World Budget, p. 189 Special Revenue Funds, p. 75 Street Maintenance Budget, p. 146 Summary of Fund Balance, p. 39-44 Summary of Funded Projects, p. 248-250 Summary of Sales Tax Revenues, p. 59-60 Swimming Pools Budget, p. 139 Tax Rate Ordinance, p. 317 Tax Roll Ordinance, p. 320 Typical Tax Bill, Average Residential Value History, p. 54 Utility Billing Office Budget, p. 160 Page 3 of 4 Vehicle & Equipment Replacement Budget, p. 221 Water & Sewer Expenditure Sources, p. 71 Water & Sewer Expenditures Multi -Year Comparison, p. 73 Water & Sewer Fund, Expenditures by Departments, p. 71 Water & Sewer Revenue Assumptions, p. 70 Water & Sewer Revenue Sources, p. 69 Water Distribution Budget, p. 169 Water Production Budget, p. 167 Welcome to the City of Euless, p. 1 Where does the money come from, p. 44 Where does the money come go, p. 46 Workers' Compensation Budget, p. 227 Page 4 of 4 Euless "Building a better comorrow!"