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FY 2004 Annual Operating Budget
ceAuy 201 911° �oeas, 76039 CITY OFFICIALS MARY LIB SALEH, MAYOR CARL TYSON, COUNCIL MEMBER PLACE ONE AND MAYOR PRO TEM LEON HOGG, COUNCIL MEMBER PLACE TWO BOB EDWARDS, COUNCIL MEMBER PLACE THREE CHARLES MILLER, COUNCIL MEMBER PLACE FOUR GLENN PORTERFIELD, COUNCIL MEMBER PLACE FIVE VEVA LOU MASSEY, COUNCIL MEMBER PLACE SIX JOE HENNIG, CITY MANAGER Gary McKamie, Loretta Getchell, CPA, Director of Fiscal Deputy City Manager & Administrative Services BOARDS & COMMISSIONS ANIMAL SHELTER ADVISORY BOARD Gayla J. Maas, DVM Agapito Bernal Leon Hogg Clyde Cullum CIVIL SERVICE COMMISSION Harold Samuels Robert Bouse Bobby Baker Carla Shields CRIME CONTROL & PREVENTION DISTRICT Ron Shields Charlie Miller Carl Tyson Mayor Mary Lib Saleh Susan Crim Donald Martin Barney Snitz Glenn Porterfield Loretta Getchell Leonard Carmack ECONOMIC DEVELOPMENT ADVISORY BOARD Greg Black Alex Horton Alaudin Khuwaja Robert Wooldridge Linda Caram Mike Utzman Donna Mickan Ned Burleson Stephanie Duelm Kelly Roberts Linda Martin Jerry Goad Deborreh Wallace Vaughn Hardman Bill Ridgway, Staff EULESS DEVELOPMENT CORPORATION Sonja Adams Carmen Deithloff Mayor Mary Lib Saleh Wayne Marrs Mayor Pro Tem Carl Tyson Councilman Bob Edwards Councilwoman Veva Lou Massey HISTORICAL PRESERVATION COMMITTEE Dan Burger Michelle Burger Bill Byers Weldon Cannon Dan Clark Jeffrey Clay Diana Crawford Betty Fuller Robert Nail Helen Payton Thomas Stover Don Tharp Troy Fuller Nell Hicks Evelyn Himes Vada Johnson Chris Jones Helen Lightbody Willie Mae McCormick Iva Nail Craig Ward Jean Whitener Ralph Williamson INDUSTRIAL DEVELOPMENT AUTHORITY Mary Lib Saleh Bobby Baker Glenn Porterfield Helen Lightbody Harold Samuels Leon Hogg Veva Lou Massey Bob McFarland, City Attomey W. Boyd London, Jr., Advisory Counsel LIBRARY BOARD Betty Fuller Charles (Mike) McGehee Bernard Snitz Adriane Weinstein Marcia R. Brown LuAnn Portugal Kathy Grove Christopher McAlister PARKS AND LEISURE SERVICES BOARD Eric Owens Glendora Waldrup Mike Daniel Boyce Byers Carl Miller Carroll Scott Stacey Hollinger Dan Clark Jeff Sawlan 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 Wan Chen Huang Michael Cornell Luther Dube Robert McMillon MISCELLANEOUS APPOINTMENTS CITY HEALTH AUTHORITY Robert Tafel, M.D. NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS (NCTCOG): Mayor Mary Lib Saleh GRAPEVINE/COLLEYVILLE ISD LIAISON EDUCATION ADVISORY COUNCIL Charles Miller NCTCOG REGIONAL TRANSPORTATION COUNCIL Carl Tyson HURST-EULESS-BEDFORD ECONOMIC DEVELOPMENT FOUNDATION Leon Hogg HEB TEEN COURT ADVISORY BOARD Michael Cornell Kenneth Smith Akbar Khuwaja Kate Lyon Veva Lou Massey, Liaison GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Euless Texas For the Fiscal Year Beginning October 1, 2002 07;a4,60fee_ Areo/C7-10.4., President Executive Director The Govemment 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, 2002 and ending September 30, 2003. In order to receive this award, a govemmental 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. TABLE OF CONTENTS 2003-2004 BUDGET Page No. Title CITY OFFICIALS GFOA DISTINGUISHED BUDGET PRESENTATION AWARD 'r TAB 1 BUDGET MESSAGE, INTRODUCTION & OVERVIEW 1 —14 Budget Message 15 The City of Euless, Texas 16 - 17 Maps of the Area 18 19 20 21 22 — 24 Mission Statement Mission Accomplished Every Week in Euless Organization Chart Budget Process 25 Budget Schedule 26 — 27 Excerpts from City Charter 28 — 34 Fiscal Policies 'r TAB 2 FINANCIAL SUMMARIES 35 — 36 Summary of Fund Balance 37 — 42 Fund Balance Summary 43 Where does the money come from? 44 Where does the money go? 45 Operating Budget Summary - Revenues 46 Operating Budget Summary — Expenditures 47 Monthly Service Charges 48 General Fund Revenue Sources 49 General Fund Revenue Assumptions 50 General Fund Multi -Year Analysis 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 Revenues, expenditures and changes in fund balance 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 Assumptions utilized for FY03 budget General Fund five-year analysis Page No. Title 51 Cost of City Services 52 Average Residential Value History & Typical Tax Bill 53 Property Taxes 54 Average Homeowner 55 Property Taxes, Rates 56 Property Tax Revenues Year to Date Collection Review 57 — 58 Summary of Sales Tax Revenues 59 Municipal Court Revenues 60 Municipal Court, Case Volume 61 Summary of Franchise Tax Revenues 62 Development Revenue Summary 64 General Fund Expenditure Sources 65 General Fund 66 General Fund Expenditures • 67 General Fund Per Capita Expenditures 68 Water & Sewer Revenue Sources 69 Water & Sewer Revenue Assumptions 70 Water & Sewer Expenditure Sources 71 Water & Sewer Fund 72 Water & Sewer Expenditures 73 All Other Enterprise Operating Funds 74 Special Revenue Operating Funds 75 — 76 Summary of Sales Tax 77 Short -Term Motor Vehicle Rental Tax 78 Internal Service Operating Funds Description 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 FY03 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 and Capital 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 FY04 budget Details and pie chart showing expenditures in this fund Departmental budgets with breakdown of Personnel, Operations and Capital 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 intemal service funds, revenues and expenditures Page No. Title Description TAB 3 GENERAL FUND 80 Mayor and City Council All departmental budgets include expenditure history, department goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts 83 Administration 85 City Secretary's Office 87 Facility Maintenance 89 Library 92 Finance Administration 95 Municipal Court of Record 97 Accounting 99 Information Services 101 Human Resources 103 Purchasing 107 Police Administration 109 Police Patrol 111 Police Criminal Investigation Division 113 Police Service 115 Police Detention 118 Fire Marshal's Office 121 Fire - Emergency Management 123 Fire Department Administration 125 Fire — Suppression/Emergency Medical Service 128 Planning 131 Inspection Services 133 Environmental Health 136 Leisure Services 139 Parks 141 Swimming Pools 143 Projects & Special Events 145 Recreation Administration 149 Street Maintenance 151 Animal Control 153 City Engineer 157 Nondepartmental, General Fund 159 Betterment Fund 161 Legal Services TAB 4 ENTERPRISE FUNDS 162 Utility Billing Office 165 Geographical Information Systems (GIS) Page No. Title Description 169 City Engineer - Water & Sewer Fund 171 Water Production 173 Water Distribution 175 Sewage & Treatment 177 Meter Reading 180 Nondepartmental, Water & Sewer 181 Recycling 185 Nondepartmental, Legal Services, Water & Sewer Fund 186 Fleet Services 188 Drainage Utility Maintenance 190 Recreation Classes 192 Arbor Daze Festival 194 Softball World 196 Golf Course — Nondepartmental 198 Golf Course — Maintenance 200 Golf Course — Pro Shop 202 Golf Course — Food & Beverage 204 Golf course — Conference Center Operations 206 Golf Course — Cart Operations and Driving Range 208 Athletic Complex ic TAB 5 SPECIAL REVENUE FUNDS 211 Hotel/Motel Fund — Community Services 213 Euless Development Corporation Operations 215 Euless Development Corporation — Parks 217 Euless Development Corporation - Library 219 Euless Development Corporation - Economic Development 221 Crime Control & Prevention District 223 Car Rental Tax * TAB 6 INTERNAL SERVICE FUNDS 226 Vehicle and Equipment Replacement Fund 228 Benefits and Insurance 230 Risk Management, Safety and Liability Insurance 232 Workers' Compensation Insurance Page No. TAB 7 Tide CAPITAL IMPROVEMENT PROGRAM 235 Capital Budget and Program 236 — 238 Capital Improvement Program Policy 239 Current Capital Projects Funds 240 — 242 243 — 244 245 Fund Balance Summary Capital Improvement Program Proposed Drainage Projects 246 — 247 Proposed Street Projects 247 — 248 Proposed Wastewater Projects 248 — 249 Proposed Water Projects 250 — 251 Other Proposed Projects 252 Summary of Funded Drainage Projects 253 — 255 Funded Drainage Projects 256 Summary of Funded Street Projects 257.261 Funded Street Projects 262 Summary of Funded Wastewater Projects 263.265 Funded Wastewater Projects 266 Summary of Funded Water Projects Description Note: 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 Itemized list of proposed projects with a brief description, justification, and operating and maintenance cost of each Itemized list of proposed projects with a brief description, justification, and operating and maintenance cost of each Itemized list of proposed projects with a brief description, justification, and operating and maintenance cost of each Itemized list of proposed projects with a brief description, justification, and operating and maintenance cost of each Itemized list of proposed projects with a brief description, justification, and operating and maintenance cost 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 cost 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 cost 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 cost of each Summary of appropriations and amendments, extensions, and estimated project costs upon completion. Page No. Title 267 - 268 Funded Water Projects 269 Summary of Other Funded Projects 270 - 273 Other Funded Projects TAB 8 DEBT SCHEDULES 274 — 275 Introduction to Debt 276 Long Range Issuance Schedules and Bond Rating History 277 Annual Debt Service 278 Composition of G.O. Debt Service 279 GO Refunding Bonds, Series 1985-A 280 Tax & Waterworks and Sewer System, Series 1995 281 Tax & Waterworks and Sewer System, Revenue Certificate of Obligation, Series 1998 282 General Obligation Bonds, Series, 2000 Tax and Waterworks System, Revenue Certificates of Obligation, Taxable Series 2000 283 Tax and Waterworks and Sewer System, Revenue Certificates of Obligation Limited Pledge, Series 2000A 284 General Obligation Bonds, Series 2001 285 Tax & Waterworks and Sewer System (Surplus) Revenue Certificates of Obligation, Series 2001 286 General Obligation Refunding Bonds, Series 2003 287 Taxable C.O.'s (Self Supporting) Composition of Debt Service 288 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, Taxable Series 2000 289 Composition of Golf/Softball GO Bonds 290 Tax and Golf Course Certificates of Obligation, Series 1995 291 Tax and Softball Park Certificates of Obligation, Series 1996 292 Composition of Debt Service — Water & Sewer Revenue Bonds Description Itemized list of funded projects with a brief description, justification, and operating and maintenance cost 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 cost of each. Graph summarizing total annual debt service requirements Graph summarizing debt service requirements 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 Graph summarizing debt service requirements Page No. Title 293 W&S System RevenUe Refunding Bonds, Series 1967 294 Waterworks & Sewer System Revenue Bonds, Series 2000 295 Composition of Sales Tax Revenue Bonds 296 Sales Tax Revenue Bonds, Series 1994 297 Sales Tax Revenue Bonds, Series 1996 298 Sales Tax Revenue Bonds, Series 1999 299 Sales Tax Revenue Refunding Bonds, Series 2002 300 Composition of Drainage Utility System Revenue Bonds 301 Municipal Drainage Utility System Revenue Refunding Bonds, Series 2001 'N TAB 9 303 304 305 — 313 HUMAN RESOURCES Personnel Counts Personnel Counts by Fund Personnel Counts by Department TAB 10 APPENDICES APPENDIX FINANCIAL TERMINOLOGY A A-1 A-2 Fund Relationships Basis of Accounting and Budgeting A-4 Glossary of Terms APPENDIX ORDINANCES B B-1 Budget Ordinance B-4 Tax Rate Ordinance B-7 Tax Roll Ordinance APPENDIX MULTI -YEAR FINANCIAL PLAN C C-1 Multi -Year Financial Plan C-4 General Fund Executive Summary C-5 General Fund Description Debt Service Schedules Debt Service Schedules Graph, Summary of debt service requirements Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Graph, Summary of debt service requirements Debt Service Schedules 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 Page No. Title C-6 C-7 C-8 Equipment Replacement Fund General Fund Revenue Assumptions General Obligation Debt Service C-9 Half Cent Sales Tax Fund C-10 Crime Control & Prevention District C-11 Short -Term Motor Vehicle Tax Fund C-12 Water & Sewer Executive Summary C-13 Water & Sewer Fund C-14 Water & Sewer Revenue Assumptions C-15 Water & Sewer Debt Service C-16 C-17 C-18 Service Center Fund Golf Course Fund Softball World fund C-19...C-37 Other Information APPENDIX D D-1,..D-11 D-12 D-13 D-14... D-15 D-16 WORKSHEETS Effective Tax Rate Worksheet Notice of Public Hearing and vote on Property Tax Rate Capital and. Supplemental Requests and Improvement Projects Capital Requests by Fund Supplemental Requests by Fund INDEX Description 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 Assumptions utilized for 5-year operating 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 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 Calculation of effective tax rate October 16, 2003 Honorable Mayor Mary Lib Saleh City Council: Carl Tyson, Place One & Mayor Pro Tem Leon Hogg, Place Two Bob Edwards, Place Three Charles Miller, Place Four Glenn Porterfield, Place Five 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, 2003 and ending September 30, 2004 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. FY2003 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 in FY2000 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 insure salaries remain competitive with surrounding cities. Exempt employees are eligible for raises based on performance. The City also increased its contribution to the insurance fund in order to maintain the premium charged to employees. • Utilize innovative and technological methods for better and more efficient services, specifically, the City's internet website was redesigned to provide easier access to information for each City department and to provide citizens easy access to current publications and announcements. Also, the city implemented an in -car traffic citation system that allows officers to scan drivers' licenses and enter violations on a hand-held unit that interfaces to the municipal court system without additional data entry. • Provide matching grant funds for qualified projects, specifically, the police department continued to receive overtime grants for traffic enforcement programs. The police 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 • Metro 817/267-4403 • Fax 817/685-1416 www.ci.euless.tx.us -1- department also continued to receive grant funding for a joint crime victim's coordinator to assist victims of crime. The library received two grants including one for a mini offsite library at an apartment complex that was deemed to be under served. The other provided furnishings for a teen program room. The public works department participated in the CDBG grant program with Tarrant County. This grant allows for sewer repairs within the City and requires matching funds. * Repair and replace deteriorating infrastructure, specifically, the City continued the annual street maintenance program, began reconstruction of North Main Street, and completed construction of Gateway Blvd. The manhole rehabilitation program was completed as well as the fire hydrant replacement program. Building A renovation has begun and site selection and design of a new fire station are underway. * Promote economic development within the City, specifically, several new businesses within the Heritage Town Center opened including Golf USA, First Class Cigar Store and Pearle Vision. Also, Baillargeon Audi opened a new Audi dealership and several new retail businesses opened along Highway 10. Several new residential and multi -family developments are under construction. ✓ Enhancement of the City's image, specifically, several more tenants along North Main Street have agreed to participate in the sign program that was created to bring more uniformity and aesthetically pleasing signage along Main Street. Additional, the City approved a monument sign program to clearly mark the major thoroughfares throughout the City. This year the City celebrated its 50'h anniversary with several celebrations throughout the year. GOALS AND OBJECTIVES In addition to the goals discussed above, we began the FY2003-04 budget process with the basic philosophy that the budget must provide for the following items: the ability to continue all existing services; maintain a competitive employee compensation package; provide for appropriate levels of staffing; preserve appropriate reserve levels in accordance with the City's fiscal policies; and consider the impact of future needs on the City's tax rate. The approved budget was successful in meeting these objectives by providing for the following: Y Continuation of all current programs or services for citizens. * Funding to continue the step pay plan for all non-exempt and public safety employees. This budget provides a 2% average increase in salaries based on merit for exempt employees and a 2% movement in the pay plan for non-exempt employees and public safety to retain a quality workforce. ✓ Reserve levels will meet requirements established in the fiscal policy. * The property tax rate for the 2003-2004 fiscal year was reduced to .495¢ 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. Many of the goals mentioned in the accomplishments for FY2003 were also further addressed in this budget. In order to continue to repair and replace deteriorating infrastructure, $300,000 was budgeted to continue the annual street maintenance program, $100,000 was committed for sidewalk improvements, and $3.3 million was allocated for reconstruction of West Pipeline — Raider to City Limits and Raider Drive — SH10 to S. Pipeline. This budget also includes an overlay of South Pipeline Road and utility relocation along Glade Road. The water and sewer budget includes over $2.2 million in infrastructure improvements including several -2- water and wastewater line replacements. Additionally, the Drainage fund includes $459,000 for infrastructure improvements and a drainage study. Several items in the upcoming budget will also address the need to enhance the City's image. The budget provides for several parking improvements around the City's parks. It also includes funding for a splash pool and a new park development that will include an extension of our trail system as well as the development of wetland observation areas. This park expansion is being done with significant grant funding from the Texas Parks and Wildlife Agency. Another goal of the City is to complete the Facility Master Plan. In accordance with the Facility Master Plan, Building A renovation is underway and scheduled for completion in December 2003. Site selection and design of a new fire station is also underway. Funding has been allocated in FY2004 to begin construction of the new fire station, which will replace the station currently located on Highway 10. Other improvements that are planned within the next five years include renovation of Building B and the construction of a new Public Works Facility. Phase III of the Parks at Texas Star, which will include additional athletic fields, is nearing the construction phase in accordance with the Parks Master Plan. Other long-term goals for which we will continue to seek financial resources include: • Completion of the trail projects in accordance with the Parks Master Plan. • Completion of the final phases at the Parks at Texas Star. • Rehabilitation of the remaining thoroughfares and connectors as identified in the Capital Improvements Document • Rehabilitation of drainage, water, and sewer infrastructure as outlined in the Capital Improvements Document. GENERAL FUND REVENUES The General Fund resources are proposed at $22,880,910, which includes $21,498,514 in revenues and $1,382,396 of budgeted fund balance drawdown. 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. General fund resources consist primarily of property taxes, sales taxes, gross receipts taxes, licenses and permits, charges for services and interfund transfers. Each of these revenue sources is briefly described below. General Property Taxes 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. -3- Certified property valuations including minimum value of property under protest provided to the City by the Tarrant County Appraisal District totaled $2,076,868,270 for 2003, an increase of $125,497,974 (6%) over the 2002 tax roll of $1,951,370,296. The certified roll reflects all taxable property in the City as of January 1, 2003. The City's adopted tax rate is .495¢ per $100 of assessed valuation. General property tax revenues are budgeted to generate $6,348,050 (including delinquent taxes and related penalties) and account for 28% of all general fund revenue. A ten-year graph of the City's tax rate is presented in the following graph. The graph is broken down by the operating and maintenance (O&M) portion and the interest and sinking (I&S) portion. Tax Rate History Per $100 Assessed Value $0.70- $0.60 $0.50 $0.40y $0.30 $0.20 $0.10 $0.00 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 Fiscal Year O&M ■ I&S City Sales Taxes Sales tax receipts are projected to remain flat, based on current collections and economic conditions. 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 the City of Euless is two cents per dollar on all goods and services deemed taxable. Sales tax collections represent the second largest revenue source in the General Fund. The one -cent general fund sales tax is expected to generate $4,547,061 in FY2003-04 and the % cent additional sales tax for property tax relief is expected to generate $1,136,765. The total combined sales tax represents 25% of all general fund revenues. In addition, the citizens of Euless voted to designate a '/4 cent sales -4- 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 graph below reflects the growth in the sales tax over the past ten years. $10 $9 $8 $7 tfi • $6 O $5- • $4 $3 $2 - $1 $0 TOTAL SALES TAX 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 Fiscal Year D General El EDC Franchise Fees • CCPD Franchise fees are broad -based benefit taxes charged 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 franchise fees are estimated at $3,258,872, which represents 14% of the general fund revenue. 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 remained very strong during FY2003-04, but is projected to level off during the upcoming fiscal year. Fines and Fees Fines and fees represent 15% of the general fund revenues and include revenue generated from the municipal court, ambulance fees, jail revenue and library fees. -5- Interfund Transfers Interfund transfers represent 6% of general fund revenues and include a transfer 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/Permits 3% Fines & Fees 15% Prior Year Fund Balance 6% Franchise Fees 14% EXPENDITURES Interest 1% Miscellaneous 2% Property Tax 28% Sales and Use Tax 25% General fund expenditures are projected at $22,873,184, which is an increase of $41,008, or less than 1%. Budgeted expenditures include use of excess reserves in the amount of $1,382,396 to cash flow capital and one-time needs. The proposed budget includes no cuts to city services, funding for a 2% 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 working capital and never less than 8.3% of budgeted general fund expenditures. A fund balance summary has been provided on page 37 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: Non- Depart/Capital 14% Development 4% Fire 22% Finance 7% Public Works 5% Community Srvc. 8% Admin. 8% -6- Police 32% WATER & SEWER FUND The Water and Sewer fund experienced an increase in revenue due to a rate increase early in 2003. Water and sewer volume is expected to grow at a rate of 3%, with rates remaining at current levels. The FY2003-04 budget includes proposed resources of $13,831,622, which includes $13,366,151of revenues and $465,471 of budgeted fund balance drawdown. Water and sewer expenditures are projected at $13,828,352. This budget meets the criteria set forth in the City's fiscal policies dated May 24,1994 with reserves calculated at the maximum requirement of 75 days of working capital as shown on page 39. The FY2003-04 budget includes a transfer of $1,007,000 from the water and sewer operating fund to the capital projects fund for the FY2004 CDBG project and for several water and sewer line replacements. Revenues of the water and sewer fund are graphed below by major category. Recycle/Garbage 2% Sewer 33% Penalties 2% Interest 1% Water 57% Expenditures of the water and sewer fund are graphed below by department. Non-Depart/Capital 39% Sewer & Treatment 15% Water Distribution 4% Finance 4% Public Works 4% i ,'Water Production 34% -7- Water and Sewer Reserve Requirements Water and sewer revenue bond covenants require the City to have on hand reserve amounts sufficient to cover the cost of the average annual debt service requirement. This reserve is in addition to the working capital required by the fiscal policies and is maintained in a separate fund. For the FY2003-04 budget year, the required reserve is $299,427. No additional transfers will be required as the current reserve exceeds the required limit. Water and Sewer Capital Proiects The Water and Sewer Capital Projects Fund includes several infrastructure projects including water and wastewater line replacements, a water main replacement on West Pipeline Road, and continued participation in the CDBG program. Additional information is provided in the Capital Improvement Project section of the budget on pages 235-273. 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. An excess coverage insurance policy covers individual claims in excess of $150,000 and aggregate claims in excess of $2,727,756. During fiscal year 2003-04, the City elected to provide additional funding to the Health Insurance and Benefits Fund in order to maintain 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. 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 continues to decline due to the closure of a hotel and current decline in the travel and tourism industry. Half -Cent Sales Tax Fund Euless citizens approved an additional 1/2 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 FY2003-04 budget also includes funding for continued park enhancements including -8 - construction of a splash pool at the South Euless location, 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. Crime Control and Prevention District Fund The Crime Control and Prevention District fund is used to account for an additional 1/4 cent voter -approved sales tax. State law restricts the use of these funds to crime control and prevention activities. During FY2002-03, this funding was used for personnel, crime prevention, training, two-way radios, and computer hardware and software. The FY2003-04 budget continues these programs, with additional funds provided to increase part-time staff at the city jail. 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 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 FY2003-04 budget includes a transfer to the general fund of $730,020 to assist in tax rate reduction. This budget also includes $1,600,000 for construction of a new fire station, $125,000 for the Preserve at McCormick Park, and parking improvements at several park locations. 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. These service areas contribute to increased citizen involvement and volunteerism through the volunteer program the City initiated seven years ago. The efforts and success of our volunteer program has been a key factor in making Euless' Arbor Daze free of charge for everyone. Drainage Utility Fund This fund was established to account for the acquisition, operation and maintenance of a municipal drainage utility. User fees collected on a monthly basis from residential and commercial customers support this fund. The proposed budget provides for annual maintenance and a budgeted drawdown in fund balance of $459,000 for a channel stabilization -9- project and a drainage study. 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 FY2003-04 budget includes proposed resources of $1,398,520, which includes revenues of $1,147,070 and $251,450 of budgeted fund balance drawdown. Softball World expenditures are projected at $1,343,937. 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 FY2003-04 budget includes proposed revenues of $3,628,000 and proposed expenditures of $3,650,594. The FY2003-04 budget includes maintenance and operations, debt service, and one-time capital funding for a new cart fleet and capital improvements. The Golf Course has a budgeted deficit due to the appropriation of funds for needed capital improvements. Management will evaluate this fund throughout the year and capital expenditures will only be made if funding is available. 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. Economic conditions and the saturation of the golf market continue to present challenges for this operation. Management is committed to the continued operation of this facility and has provided full disclosure to the Council regarding the financial position of this entity. The Athletic Complex Fund (Batting Cages) The Athletic Complex at the Parks at Texas Star began operational activities in December 1997. The Parks at Texas Star hosted 17 tournaments in FY2003 and hosted the Games of Texas Baseball venue. These events attracted a large number of fans and teams from around the state. Locally, the park facility, was also utilized by youth sport associations for league play. CAPITAL IMPROVEMENT FUNDS Capital Improvement projects have been addressed several times throughout this message. The main source of funding for these types of projects has been addressed through the use of nonrecurring sources, specifically, fund balance. As in the past, excess operational revenues will have a priority to fund capital projects in order to reduce interest expense related to bond -10- 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 Capital Project Plan includes the expansion and reconstruction of Main Street and Pipeline Road. The citizens authorized general obligation bonds totaling $13.5 million to fund these projects as well as Harwood Road, which has been completed. Construction on North Main began in June 2003. General obligation bonds for West Pipeline Road will be issued in FY2003-04 with construction to begin upon completion of North Main Street. Renovation of Building A is expected to be complete in December 2003. When complete, this facility will house a state of the art City Council chamber and administrative staff. The FY2003- 04 budget includes funding for several street improvements, drainage improvements, water and sewer infrastructure improvements, and construction of a new fire station. 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 $2,076,868,270 Constitutional Limit 2.5% of assessed valuation Maximum Constitutional Revenue Available $51,921,707 Maximum Tax Rate $2.50 per $100 assessed valuation -1 1- Adopted Tax Rate $.495 per $100 of valuation Available Unused Constitutional Maximum Tax Rate $2.005 Types of Debt Outstanding The City has issued various types of long-term debt for the acquisition and construction of major capital facilities and equipment. 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. During FY2003-04, the City plans to issue $3,200,000 in General Obligation Bonds, for the reconstruction of West Pipeline Road. This will be the final series of bond issues totaling $13.5 million for street. projects. This debt plus interest is expected to be retired from ad valorem (property) taxes. Additional information is available in the Capital Improvement Projects section of this document. Certificates of Obligation — are similar to General Obligation bond debt in its usage but does 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 plans to issue approximately $3,000,000 in Certificates of Obligation in FY2003-04 to fund additional street projects. 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 plans to issue $1,000,000 in water and sewer revenue bonds in FY2003-04 to fund a water main replacement along West Pipeline Road. 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 FY2003-04. Impact of Capital Improvement Program The City recognizes that debt issuance for capital projects will have an impact on future operating budgets. As mentioned above, during FY2003-04, the City plans to issue $3,200,000 of general obligation, approximately $3,000,000 in certificates of obligation, and $1,000,000 in water and sewer revenue bonds. The debt service related to these projects has been included in the multi -year plan located in the Appendix of this document. 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. Facility renovations are not expected to have significant impact on operations, since these improvements are replacing existing structures with similar costs. -12- 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. Although economic conditions have slowed nationwide, Euless continues to seek new opportunities for development. Several residential developments with significant ad valorem tax value are currently in the development process. The City also continues to see interest in developing two remaining major commercial tracts. 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. To 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. As always, the City of Euless staff welcomes and appreciates your comments. Res, c submitted, nnig anager -13- This page intentionally left blank. -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 49,750. 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 90,000 materials. A new library opened during the summer of 1996. 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 "A+" from Standard & Poors and "Al" from Moody's. Water and Sewer Bonds rate "A" from Standard and Poors and "A2" from Moody's. -15- _ LJ a) 0 a) 71 9'ON—AM, 31V1S cH-7 L . 1171 71 , 7.17.:11,111„ ) \ '<-1 - ' •‘\- // 7 _____ L..-- _, E---r-.x,"" ., _ 1_-_- _:__ , 45=', • __----------4-r ---- ' '--- . _ --' 1 ) 1.-- \-"-- ':-21-1 7.4 )) T—I _ 1 1 II q„., \,s -L-1---.__L,_.4J,i_i ri 1__I , I '1••-•,:J c--_.1 ' --X--- X-::_-._• • -:--- i, __ ___, ---,I \ 17,1---FiT, .;,--__'----. (1,y10,,owwfilirsank ) ,,P4fhh.Ah thi .41 The 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. 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 PARKS AT TEXAS STAR was selected as the site for the first ever Hero's Celebrity Baseball Game, as well as host for the Super Series National Tournament. They have also hosted the Dixie Boys World Series. SOFTBALL WORLD has been awarded two World Tournaments for the Fall 2004 Season. The facility hosted the United States Slow -pitch Softball Association Mixed D World Championship with 104 teams, as well as being a host site for the Games of Texas 2003 MAIN STREET REVITALIZATION is under way; construction began in FY2001 and included utility relocation. Widening and beautification work is under construction at this time. ARBOR DAZE FESTIVAL celebrated its 15th year with record crowds. The event was awarded the Best Environmental Festiva/ and the Best New Event for the Arbor Dazzling IGdz Zone by the Texas Festivals and Events Association. Additional awards were given to Jeff Towne for Best Event Posterand Best Festival Brochure The Parks Department continues to give away free trees at the festival each year. FLEET SERVICES. The National Institute for Automotive Service Excellence designated the Euless Service Center with the "Blue Shield of Excellence" award for the eighth consecutive year. SERVICE CENTER was recognized by Ford Motor Company as an "Exceptional Fleet Practice" type operation, and utilized the Center for introducing their 2003 model Police Interceptor Packages to the DFW area police departments. POLICE DEPARTMENT completed two instruction periods for the Citizen Police Academy program. Also purchased and implemented communication equipment for Tactical Officers, installed phones in all patrol units, implemented auto -cite electronic citation system, and purchased night vision binoculars for use in Patrol Division. In addition, a Fuginet link to the Texas Department of Criminal Justice was installed, allowing near instant access to parole information, and sex offender registration was linked to the City's web site. FIRE DEPARTMENT purchased a new Ariel 110 ft. fire truck and a new Mobile Intensive Care Unit. Also implemented the public access defibrillation program, and completed training for approximately 60 City employees. EMERGENCY MANAGEMENT completed revision of the City's emergency operations plan and converted it to the new State format on CD-ROM. Also assisted the City of Bedford with a complex tabletop exercise which will also be used for the City of Euless' emergency exercise. In addition, staff attended several emergency management preparation courses, locally and in Austin, Texas. FINANCE DEPARTMENT received the Distinguished Budget Award for the 12th year and Certificate of Excellence in Financial Reporting for the 28th year from the Government Finance Officers Association of the US and Canada. The department also completed fixed asset review and preparation of infrastructure reports for GASB 34. LIBRARY received a State Library Grant for $89,000 and installed a Teleconference Center. With a $33,500 LSTA Federal Grant, a Mini -Library program was established at the Twin Bridge Apartments. PUBLIC WORKS built a new 3,000,000 gallon elevated water storage tank, as well as a new ground storage tank at the Fuller well site. -19- Every Week in Euless Citizens Receive These Services 2001 2002 2003 Cases filed in Municipal Court 653 584 654 Issued traffic safety citations 489 456 462 Made arrests 76 69 77 Processed offenses 79 34 35 Responded to calls for police service 683 1,333 1,798 Responded to accidents 94 17 19 Incarcerated prisoners 29 102** 146** Conducted fire safety inspections 24 25 28 Responded to emergency medical calls 23 39 36 Responded to alarms 81 165 90 Distributed fire prevention publications 246 323 865 Conducted fire prevention classes 5 6 3 For an average attendance of 144 440 251 Serviced users of Midway Recreation Center 218* 138* 1,923 Maintained parks, trails, athletic fields, etc. 72 72 72 Checked out library materials 5,961 6,731 7,019 Answered library reference questions 175 385 Overlaid asphalt on streets, square feet 5,797 10,976 9,615 Laid street curb and gutter, linear feet 68 16 154 Street signs made, repaired, replaced 17 25 19 Reviewed plans for building code compliance 37 39 7 Performed building inspections 89 174 174 Picked up unattended animals 31 25 29 Processed animal adoptions 10 10 10 Returned animals to owners 6 3 6 Miscellaneous permits 37 41 28 Inspections of swimming pools 10 19 11 Water meters changed 10 5 4 Produced and pumped water, gallons 42,579,386 42,307,692 52,890,385 Installed water lines, linear feet 55 36 48 Cleaned sewer lines, linear feet 9,071 8,387 12,981 * Midway Recreation Center closed for renovations part of the year. ** New Police and Court Building was completed mid -year 2002, thus the increase in incarcerations. r H E CITY OF EULESS RON YOUNG Director of Public Works Streets Water Wastewater Animal Control Meter Reading Const. Mgmt. BOB BARKER City Engineer Engineering Const. Inspection CIP Mgmt. Traffic Safety Drainage BOB MCFARLAND City Attorney • RAY MCDONALD Director of Parks Community Services Services Recreation Parks Special -Events Parks at Texas Star StarCenter Softball World at Texas Star SUSAN CRIM City Secretary LEE KOONTZ Fire Chief Suppression Ambulance/EMS Fire Educ. & Prevent. Fire Marshall Emergency Mgmt. LEONARD CARMACK Police Chief CITIZENS MAYOR and COUNCIL JOE HENNIG City Manager GARY MCKAMIE Deputy City Manager Patrol Criminal Invest. Services: Communications Community Jail LORETTA GETCHELL Director of 'Finance/ Admin. Services 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 uw,•m.�r^mi:y.:ey BILL RIDGWAY Director of Economic Development Economic Dev. Franchises Recycling Organ' atio al Chart Sep em eu g, City Mana er. 2003 Municipal Court of Record MIKE COLLINS Director of Planning & Development +� Planning Code Enforcement Environ. Health Bldg. Inspections JOANN ROGERS Library x Administrator LORI DE LA CRUZ Comm. Marketing Manager 1 ��, ...su,• _�e,s•Tvme ,i GLENDA HARTSELL General Mgr. Texas Star BUDGET PROCESS DEFINITION AND AUTHORITY The budget is a financial plan for a specific fiscal year that contains both the estimated revenues to be received during the year and the proposed expenditures to be incurred to achieve stated objectives. The City Charter established the City of Euless' fiscal year as October 1 through September 30. The City Charter further states: The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the City Council, which shall contain the following information. In preparing the budget, each employee, officer, board and department shall assist the city manager by furnishing all necessary information. (1) The city manager's budget message shall outline the proposed financial policies for the next fiscal year with explanations of any changes from previous years in expenditures and any major changes of policy and a complete statement regarding the financial condition of the City. (2) An estimate of all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year to date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest, and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. PUBLIC ACCESS Article VII, Section 3 of the City Charter provides: The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be open for public inspection by anyone interested. PUBLIC HEARINGS Article VII, Section 4 of the City Charter provides: At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof At this hearing, interested citizens may express -22- their opinion concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. 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 began on February 28th 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 report. Departments prepare a summary including the following information about their activities: Location and Hours of Operation Mission/Programs/Services FY02 Highlights/Accomplishments FY03 Goals & Objectives 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 1999-00 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 Altemative 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. -23- The finance department prepares revenue estimates based on historical data available from the revenue manual (which is updated monthly) and other available data. Estimates are reviewed and adjusted by the City Manager's office as deemed necessary. The objective of the City is to estimate revenues as accurately as possible to allow use of all available funding. The City Manager's Office completes a final review of the budget and submits a preliminary budget to the City Council. In accordance with Article VII, Section 2 of the City Charter, this document must be submitted to City Council prior to August 1st STRATEGIC PLANNING The City Council meets for a winter 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 will be updated in FY2002-2003 and is 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. During FY2001-2002, the City of Euless developed and produced under separate cover a Capital Improvements program. This document 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 13th, the City Council reviewed the preliminary budget and set a time and place for the Public Hearing on September 10m. The City Council held the public hearing on September 10th 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. -24- DATE February 26 March 14 March 14 April 11 April 11 — May 2 May 5 May 5-9 May 15 May 19 May 23 May 26 — June June 2 June 10 2003-2004 Bud All Managers & Directors All Managers & Directors Directors & Fleet Supt. Managers & Finance Finance Human Resources/ Directors DCM, Finance, Directors TAD Insurance & Directors City Secretary 6 CMO CMO, HR, Ins., Directors CCPD Board June 12 June 16-27 June 30-July 25 July 25 July 25 July 30 July 30 August 1-3 August 7 August 11 August 12 August 14 August 26 August 28 September 9 September 23 October 1 CC, CMO, Directors CMO Finance TAD Finance City Secretary City Secretary CC, CMO, Finance City Secretary EDC Board CC City Secretary CC CSO & Finance CC CC et Schedule Budget Kickoff — 2:00 PM, Library 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. Review departmental budgets, data entry as needed. Pay Plan recommendation/discussion at directors staff mtg. Budget review and discussion with Directors Preliminary Tax Roll from TAD Insurance recommendations & discussion at directors staff meeting Publish Notice of Public Hearing on CCPD Budget to be held on June 10 (CCPD Board) City Manager Review Pay Plan and Insurance Finalization at directors staff meeting Hold Public Hearing on CCPD Budget and Adopt FY 2003 CCPD Budget. Submit CCPD Budget to City Council. Pre -Budget Work Session on capital and supplemental CMO final review and amendments Finalize Preliminary Budget Document Receipt of final tax roll Preliminary Budget: CC, CMO, CSO Publish Notice of City Council Public hearing of CCPD Budget to be held on August 12. Publish Notice of EDC (EDC Board) public hearing of EDC Budget to be held August 11. Budget Work Session Publish effective tax rate Hold Public Hearing and adopt EDC Budget Set date to consider tax rate, and schedule Public Hearing for August 27 on proposed tax rate. Hold Public Hearing and Approve CCPD Budget Publish Notice of Public Hearing on tax increase (if necessary) and Proposed Budget to be held August 26. Hold public hearings on proposed EDC and City FY2003 budgets, and proposed tax rate. First reading & adoption of budget. Approve EDC Budget. Schedule date to adopt tax rate proposed for 2003. Publish "Notice of Vote on Tax Rate" Final reading (if necessary) of budget ordinance. First reading and adoption of tax rate. Adopt tax roll. Final reading and adoption of tax rate (if necessary) Budget Implementation -25- EXCERPTS FROM CHARTER CITY OF EULESS, TEXAS ARTICLE VII. FINANCE Sec. 1. Fiscal year. The fiscal year of the City of Euless shall begin on October first of each calendar year and will end on September thirtieth of the following calendar year. The fiscal year will also be established as the accounting and budget year. All funds collected by the City during any fiscal year, including both current and delinquent revenue shall belong to such fiscal year and, except funds derived to pay interest and create a sinking fund on the bonded indebtedness of the City, may be applied to the payment of the expenses incurred during such fiscal year. Any revenues uncollected at the end of any fiscal year, and any unencumbered funds actually on hand shall become resources of the next succeeding fiscal year. State law references — Budgets. V.T.C.A. Local Government Code ¶ 102.001 et seq: fiscal powers. V.T.C.A. Local Government Code ¶101.002. State law reference — Fiscal Year. V.T.C.A. Tax Code ¶ 1.05 Sec. 2. Preparation and submission of budget. The city manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the Council, which shall contain the following information. In preparing the budget, each employee, officer, board and department shall assist the city manager by furnishing all necessary information. (1) The city manager's budget message shall outline the proposed financial policies for the next fiscal year with explanations of any change from previous years in expenditures and any major changes of policy, and a complete statement regarding the financial conditions of the City. (2) An estimate of all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year-to-date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. State law reference — Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq. Sec. 3. Budget a public record. The budget and all supporting schedules shall be filed with the city secretary when submitted to the Council and shall be open to public inspection by anyone interested. State law reference — Budgets, 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 — Budgets, V.T.C.A., Local Government Code ¶ 102.001 et seq. —26— 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 of 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 expense 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 — Budgets, V.T.C.A., Local Government Code ¶ 102.001 et seq. Sec. 9 Certification: copies made available. A copy of the budget, as finally adopted, shall be filed with the city secretary. The final budget shall be printed, mimeographed or otherwise reproduced and sufficient copies shall be made available for the use of all offices, agencies and for the use of interested persons and civic organizations. Sec. 10. Defect shall not invalidate the tax levy. Errors or defects in the form or preparation of the budget or the failure to perform any procedural requirements shall not nullify the tax levy or the tax rate. —27— 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, intemal 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 govemmental entities. All delinquent accounts will be pursued. C. Extemal 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 intemal 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 intemal 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 Govemment 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. -28- III. INTERNAL CONTROLS A. Objective — To provide management with reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition. At all times the City of Euless shall maintain an environment conducive to good intemal 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 Manaaers Responsible — Each Department Manager is responsible to ensure that good intemal 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 intemal 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 Budaet — 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 fumiture, 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. -29- 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. Altemate Resources — Where applicable, assessments, ilnpact fees, pro-rata charges, or other user - based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small Citywide drainage projects. Single large drainage projects will be funded by debt. G. Debt Financing — Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. H. Infrastructure Maintenance — The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually so that repairs will be made amounting to a designated percentage of the value of the streets. I. Reporting — Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. VI. REVENUE MANAGEMENT A. Simplicity — The City will strive to keep the revenue system simple, which will result in a decrease of compliance costs for the taxpayer or service recipient and a corresponding decrease in avoidance to pay. The City will avoid nuisance taxes, fee, or charges as revenue sources. B. Certainty — An understanding of the revenue source increases the reliability of the revenue system. The City will try to understand its revenue sources, and enact consistent collection policies so that assurances can be provided that the revenue base will materialize according to budgets and plans. C. Equity — The revenue system of the City will strive to maintain an equity in its structure. That is, the City will seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customers. However, it is recognized that public policy decisions may lead to subsidies in certain circumstances, e.g., homestead tax exemption. D. Administration — The benefits of a revenue will exceed the cost of producing the revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost, cost of services analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. E. Revenue Adequacy — The City will require that there be a balance in the revenue system. That is, the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. F. Cost/Benefit of Abatement — The City will use due caution in the analysis of any tax, fee, or water and wastewater incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) analysis will be performed as a part of such review. G. Diversification and Stability — In order to protect the government from fluctuations in a revenue source due to fluctuations in the economy, and variations in weather (in the case of water and wastewater), a diversified revenue system will be maintained which has a stable source of income. -30- H. Nonrecurrina 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 tumed over to an attorney and a penalty assessed to compensate the attorney as allowed by State law, and in accordance with the attorneys contract. Annual performance criteria will be developed for the attorney. 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 retum 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 Charoes 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 eamed 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 -31- 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 Operatina 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. Operatina 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. -32- 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-Suonortina 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 fiat. 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 -33- 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 altematives as well as technology will be explored before adding staff. B. Trainina — The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective conceming 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 Govemment Finance Officer as awarded by the GFOA of Texas. -34- S CITY OF EULESS COMBINED SUMMARY OF REVENUES,EXPENDITURES AND CHANGES IN FUND BALANCE BY CATEGORY UNAUDITED BEGINNING BALANCE - 10/1/03 (BUDGETED REVENUES Property Taxes 1 Gross Receipts Tax I Sales & Use Taxes Fines/Fees/Penalties Licenses & Permits Interest Income Intragovernmental Grants/Reimb. Charges for Service Intergovernmental Transfers Miscellaneous/Rental Income Bond Proceeds TOTAL REVENUE BUDGETED EXPENDITURES Administration Fiscal & Adm. Services Police Fire Planning & Development City Engineering Community Services Public Works Service Center Economic Development Legal Services Non -Departmental Betterment Fund Capital Improvements Use of Prior Year Fund Balance Debt Service TOTAL EXPENDITURES GENERAL FUND DEBT SERVICE INTERNAL FUNDS SERVICE FUNDS $ 5,211,851 $ 407,022 $ 1,834,895 $ 6,348,050 $ 3,258,872 $ 5,766,136 $ 3,353,579 $ 697,729 $ 175,000 $ 270,980 $ 15,000 $ 1,429,095 $ 184,073 $ 21,498,514 $ 1,882,427 $ 1,596,250 $ 7,183,756 $ 4,987,255 $ 930,465 $ 136,672 $ 1,919,595 $ 971,152 $ 105,000 $ 1,756,216 $ 22,000 $ 1,382,396 $ 22,873,184 EXCESS (DEFICIENCY) OF REVENUES/EXPENDITURES $ ENDING BALANCE DESIGNATED/RESERVE UNDESIGNATED PROJECTED ENDING FUND BALANCE AT 9-30-04 (1,374,670) $ $ 141,886 $ $ 3,695,295 $ 3,884,970 I $ - $ - $ - $ - $ 17,000 $ 15,000 - $ - 546,929 204,958 $ 3,047,039 975,171 $ 15,000 - $ 5,082,099 $ 3,623,968 5,039,040 5,039,040 2,763,033 365,187 103,500 3,231,720 43,059 $ 392,248 81,324 $ 368,757 $ 2,227,143 $ 3,837,181 $ 450,081 $ 2,227,143 -35- SPECIAL REVENUE FUNDS $ 5,403,463 - $ - $ 12,965,839 $ - $ - 1$ 238,000 ( $ 111,871 1$ - $ 142,398 $ - $ - 1$ 13,458,108 I $ 361,569 1$ - $ 1,321,702 I $ - 1$ - $ - $ 608,244 $ I$ 204,120 1$ - 1$ 7,810,844 1 $ - 1$ - $ 2,938,736 $ 938,990 $ 14,184,205 $ $ (726,097) $ $ 2,111,328 $ $ 2,566,038 $ $ 4,677,366 $ ENTERPRISE CAPITAL FUNDS IMPROVEMENT FUNDS ALL FUND SUMMARY TOTAL 2003-04 2002-03 4,945,541 $ 18,981,418 $ 36,784,190 $ 35,894,780 - $ - $ - $ 315,000 $ - 1$ 138,500 1 $ - 1$ 18,290,810 $ 1,583,032 $ 846,000 $ - 1$ 21,173,342 1 $ $ 601,519 $ - 1$ - I$ - $ 486,265 $ 4,333,536 $ 7,678,850 $ 777,364 $ - $ 75,000 1 $ 5,091,481 I $ - 1$ - $ 1,592,739 $ 1,616,983 $ 22,253,737 $ - $ - $ - $ 340,000 $ - I$ 165,525 1 $ - 1$ - $ 3,706,500 $ - $ 3,907,500 1 $ 8,119,525 1 $ - 1$ I$ I$ - $ - $ - $ - $ 25,000 $ - 1$ - 1$ - 1$ 7,814,208 $ 15,554,717 $ 277,921 $ 23, 671, 846 $ (1,080,395) $ (15,552,321) $ 987,903 $ 2,877,243 $ 3,865,146 $ - $ 3,429,097 $ 3,429,097 $ 10,233,020 $ 3,258,872 $ 18,731,975 $ 4,008,579 1 $ 697,729 1 $ 749,025 I $ 382,851 1 $ 18,852,739 $ 10,113,022 $ 2,020,244 $ 3,907,500 1$ 72,955,556 1$ 2,243,996 1$ 2,197,769 1 $ 8,505,458 1$ 4,987,255 1$ 930,465 $ 622,937 $ 6,861,375 $ 8,650,002 $ 777,364 $ 229,120 $ 180,000 1$ 17,421,574 1$ 22,000 1$ 8,179,395 $ 21,572,088 $ 7,872,934 $ 91,253,732 $ (18,298,176) $ 3,322,441 $ 15,163,573 $ 18,486,014 $ 9,639,482 3,204,857 19, 856, 975 3,802,501 606,270 1 1,143,560 1 842,220 1 17,935,739 10,274,329 2,009,326 69,315,259 I 2,120,336 1 2,123,157 7,912,161 4,661,994 879,233 579,905 7,297,858 8,251,880 779,181 285,146 180,000 1 17,308,576 1 22,000 7,133,208 18, 850, 674 8,330,257 86,715,566 (17,400,307) 3,883,886 14,610,587 18,494,473 -36- Fund Balance Summary Estimated FY02-03 and Budgeted FY03-04 General Governmental and Internal Service Funds IBeg. Bal., FY 03 (per audit, FYE 2002) FY03 Estimated Revs. Residual Equity Transfer Total Available: FY03 Estimated Exp. Residual Equity Transfer Capital Expenditures Total Projected Exp.: p End Bal. FY03 Projected FY04 Budgeted Revs. Total Available: FY04 Budgeted Exp. Capital Expenditures Total Proj'd Exp.: Proj. End. Bal. FY04 Less: Desig. Res. Adj. End. Balance General $6,986,956 20,821,107 Q 27,808,063 (20,688,216) (600,000) (1,3QZ,996) L22,596,212) 5,211,851 21.498.514 26,710,365 (21,490,788) (1,2$2,396). (22,8Z3184) 3,837,181 (141.886). 3,695,295 !Recommended Levels per Financial Policy: Available for Supplemental: Available for Capital: Total Available 3.532.732 7,726 154.837 162,563 G.O.Debt Stars Insurance Service Center & Benefits Debt Risk Mgmt & Workers Comp Equip. Replace $283,441 $110,376 $107,824 $501,072 $1,086,338 9,630,276 984,229 1,918,008 660,799 884,115 Q Q 5_Q0,00Q 100,O0Q Q 9,913,717 1,094,605 2,525,832 1,261,871 1,970,453 (9,621,788) (979,512) (2,183,010) (654,051) (1,086,200) Q (Q,Q21,788), (979,512) (2,183,910) (Q54 051) I1,086 24Q) 291,929 115,093 342,822 607,820 884,253 I 4,102 928 9Z11 1. 2.108.935 662,799 852,224 4,394,857 1,094,264 2,451,757 1,270,619 1,736,487 (4,062,934) (976,106) (2,106,769) (656,264) (4,062,934). (976,1.Q6). (2,1.46,Z69) 056 264). 331,923 118,158 344,988 614,355 Q ()31.3241 4 331,923 36,834 344,988 614,355 (468,687) (4_61687) 1,267,800 Q 1,267,800 338 578 Q 346.318 600.000 1.267.800 39,994 3,065 2,166 6,535 383,547 _6,64�9 31769 (3.4. 7,820 (383.547) (6,655) 36,834 (1,330) 14,355 0 -37- Fund Balance Summary Estimated FY02-03 and Budgeted FY03-04 Special Revenue Funds !Beg. Bal., FY 03 (per audit, FYE 2002) FY03 Estimated Revs. Total Available: FY03 Estimated Exp. Capital Expenditures Total Projected Exp.: !End Bal. FY03 Projected Hotel/ Half Cent Motel Sales Tax $228,109 $1,509,468 153 000 381,109 2.293.530 3,802,998 (206,645) (2,281,309) 1,20,000) (570.358) (226,645) j2.851.6671 154,464 951,331 FY04 Budgeted Revs. 178 000 Total Available: 332,464 FY04 Budgeted Exp. Capital Expenditures Total Proj'd Exp.: (176,707) j�5 000) (221 707) Proj. End. Bal. FY04 110,757 Less: Desig. Res. (80.755) Adj. End. Balance 30,002 !Recommended Levels per Financial Policy: 2.293.530 3,244,861 (2,217,716) j467,128) (2.684.844). 560,017 (30.5731 529,444 0 500.000 Available for Supplemental: 1,293 Available for Capital: 28,709 Total Available 30,002 Crime Police Control DEA $772,391 $214,772 1.066.191 1,838,582 (1,119,662) (284 744) j1.404,406) 22.974 237,746 (18,870) 08.870) 434,176 218,876 1.127.309 5.000 1,561,485 223,876 (1,123,695) (143.208) (1.266.903) 294,582 0 294,582 (5,000) j42,900), 07.900), 175,976 0 175,976 0 LA 75,814 3,614 0 (46.3701 290.968 175.976 29,444 294,582 175,976 Police Car Rental Grants $67,553 $5,094,504 146 573 214,126 (146,573) 0 (1466 573) 9.764.120 14,858,624 (7,633,085) j1 648 46) (11.281.561) 67,553 3,577,063I 193,007 260,560 9.661.262 13,238,325 (193,007) (7,529,344) (2.240.500) L193.0071 (9.769.8441. 67,553 0 67,553 3,468,481 0 3,468,481 0 2.000.000 0 67 553 67,553 2,131,918 (663.437), 1,468,481 -38- Fund Balance Summary Estimated FY02-03 and Budgeted FY03-04 Enterprise Funds 1Beg. Bal., FY 03 (per audit, FYE 2002) Water & Sewer 3,581,290 FY03 Estimated Revs. 12.664 428 Total Available: 16,265,718 FY03 Estimated Exp. (12,369,799) Capital Expenditures (590 844) Total Projected Exp.: (12 960,243) JEnd Bal. FY03 Projected 3,305,075 FY04 Budgeted Revs. Total Available: FY04 Budgeted Exp. Capital Expenditures Total Proj'd Exp.: Proj. End. Bal. FY04 Less: Desig. Res. Adj. End. Balance 13 366 1.51. 16,671,226 (13,362,881) (4Si5.4Z11 (13.828 352) 2,842,874 (31.311) 2,811,563 Recommended Levels per Financial Policy: Available for Supplemental: Available for Capital: Total Available 2.745.Z9Z 3,270 62.496 65,766 0 (ZZZ.964) 37,699 0 37,699 Service W & S Drainage Recreation Arbor Softball Texas Star Parks at Center Debt Utility Texas Classes Daze World Golf System Star $50,531 $1,423 $712,120 $158,373 $246,240 $565,420 $99,133 $62,060 779.181 491.248 626.310 262,500 965.553 1,192.1Z2 9.445,240 299.65Q 829,712 492,671 1,338,430 420,873 1,211,793 1,668,192 3,544,473 361,710 (779,181) 112.832) (Z92,013) (491,248) (602,343) (225.0041 (491 248) (827.343) 37,699 1,423 511,087 (259,835) (259,665) 161,038 (918,678) 19.15,6Z6) 293,115 (1,096,863) 123.550) 0.120.413.) 547,779 (3,500,545) (32 388) C1532.931 11,540 (284,925) (284,925) 76,785 I 777.364 410,947 621.310 262.500 717.000 1 14Z 070 a 628.01) • 243.000 815,063 412,370 1,132,397 423,538 1,010,115 1,694,849 3,639,540 319,785 (777,364) (410,947) (410,94Z) 1,423 0 1,423 A, 0 0 0 37.699 1.423 37,699 1,423 (546,228) (259,835) (459.000) 151.180) (1.00522$) (311015) 127,169 112,523 0 127,169 112,523 (687,200) (68Z,200) 322,915 0 322,915 (1,092,487) (251,450) (1.343.93Z) 350,912 (13_1,962) 218,950 (3,303,106) (347.488). (3.652594) (11,054) (791,6401 (802,694) (220,950) (18.150) 1239,10.0). 80,685 (32.990) 47,695 112.239 63.907 141,205 224.484 678.720 45.401 75,082 (60,1521 14,930 Notes' a). Part of W&S system and is closely monitored for annual contributions to fund balance. 2,665 45 951 48,616 29,800 151.9_10 181,710 54,583 324,894 22,050 (60.117) (1.806.308) (19.156) (5,534) (1,481,414) 2,294 -39- Fund Balance Summary - Capital Estimated FY02-03 and Budgeted FY03-04 Capital Improvement Projects Beg. Working Capital FY02 FY03 Estimated Revenues Water Wastewater W&S Impact Impact CIP Fee Fee $3,464,160 $1,675,655 $989,967 015 40 324190 43.002 Total Available: 3,780,005 1,999,845 1,032,969 FY03 Estimated Expenditures (463,296) (292 Q75). Total Expenses: (463,296) (292,675) 'Estimated Working Capital FY03 FY04 Budgeted Revenues Total Available: FY04 Projects Budgeted Carryover Total FY04 Budgeted Expenditures 'Estimated Working Capital FY04 FY2004 Projects FY2004 CDBG Line Replacement, Carr Park/SH 10 Line Replacement, Midway Park North West Pipeline Water Main Replacement Water/Wastewater Impact Fee Study Line Replacement, Fairlawn Court . Line Replacement, Atkerson Lane Line Replacement, West Ash Lane Line Replacement, Westport, Newport, Asbur Well Repairs Channel Stabilization on Tributary WFA Drainage Project Study Debt Service, Revenue Bonds Series 2000 'Total FY2003 Projects Drainage CIP $416,806 786,249 1,203,055 . (i4 36z) 0 (164,362) $3,316,709 $1,707,170 $1,032,969 $1,038,693 2.104.525 324.400 5,421,234 2,027,170 (2,196,000) (3.140.8601. (5.336.860). (292,921) £aU26), (321.6471 55,0Q, 465.000 1,087,969 1,503,693 (15,000) (4QQ59,RR0RR0RR0) 1n (15.0001. (1.454.8881. $84,374 $1,705,523 $1,072,969 $48,805 217,000 330,000 363,000 1,000,000 35,000 104,000 30,000 67,000 50,000 15,000 277,921 $2,196,000 $292,921 15,000 399,000 60,000 $15,000 $459,000 -40- Fund Balance Summary - Capital Estimated FYO2-03 and Budgeted FY03-04 Capital Improvement Projects 'Beg. Working Capital FY03 FY03 Estimated Revenues Total Available: FY03 Estimated Expenditures Total Expenses: (Estimated Working Capital FY03 FY04 Budgeted Revenues Total Available: FY04 Budgeted Projects Estimated Carryover Total FY04 Budgeted Expenditures (Estimated Working Capital FY04 FY2004 Projects Debt Service, Cert of Oblig Series 1996 Debt Service, Cert of Oblig Series 1995 Athletic Complex CIP $145,487 14Q1214.9$Q. 1,813,467 i24.422) (20,423) $1,793,044 1,793,044 0 ,782. 876). (1..782.BZQ). $10,168 Softball CIP $864 160.356 161,220 (160.3561 (160,356) $864 160,228 161,862 (160,998) Q 060.9981 $864 160,998 Golf CIP $166,437 8E4252 973,689 WZ2,19)). (972,696) $993 Z1_.Z02 714,695 (713,702) (71.24202) $993 713,702 'Total FY2004 Projects $0 $160,998 $713,702 Parks CIP $7,998 Q 7,998 Q 0 $7,998 7,998 0 $7,998 -41- Fund Balance Summary - Capital Estimated FY02-03 and Budgeted FY03-04 Capital Improvement Projects !Beg. Working Capital FY03 FY03 Estimated Revenues Total Available: FY03 Estimated Expenditures Total Expenses: (Estimated Working Capital FY03 FY04 Budgeted Revenues Total Available: FY04 Budgeted Projects Estimated Carryover Total FY04 Budgeted Expenditures 'Estimated Working Capital FY04 FY2004 Projects West Pipeline - Raider to City Limits South Pipeline Road Bridge Glade Road Utility Relocation/Bridge Raider Drive - SH10 to South Pipeline South Pipeline Road Overlay Parking Improvements, Midway Parking Improvements, S. Euless Park Pakring Improvements, Simmons Center Parking Improvements, Village at Bear Creek Preserve @ McCormick Park Fire Station #3 Construction Splash Pool Incentives Total FY2004 Projects Police Facility CIP $176,997 Streets CIP $8,381,168 146 321071 177,143 8,772,539 (21,735) (21,735) (1,077,133) (1,077,133) $155,408 $7,695,406 0 2.982.500 155,408 10,677,906 0 (3,013,708) (155.408) (7.413.351) .(1.00,403) (10.427.0591 $0 $250,847 525,000 28,208 2,052,500 330,000 78,000 $0 $3,013,708 (2Z00) 3 833.9801. General CIP $92,329 Car Rental Tax CIP $115,744 Half -Cent CIP $380,966 8.602 1,971 091 21572 100,931 2,086,835 409,538 (59,243) (270,159) (35,738) (59,243) (270,159) (35,738) $41,688 $1,816,676 $373,800 0 2.040.500 1.02 OQO 41,688 3,857,176 525,800 0 (1,990,500) (150,000) (2.700) (1.843.480). (191.428) (341 428). $38,988 $23,196 $184,372 11,000 55,000 49,500 150,000 125,000 1,600,000 125,000 25,000 $0 $1,990,500 $150,000 -42- Where Does The Money Come From? By Fund FY03-04 Citywide Resources W & S Fund Risk/WC General Car Rental G.O. Debt **Other 1/2 Cent Softball Golf Insurance CCPD • Total Resources: Golf 5% Softball 2% 1/2 Cent 4% **Other 9% G.O. Debt 6% Car Rental 17% nsurance 3% NNNNNNN Estimated Proposed FY02-03 FY03-04 $13,275,272 $13,831,622 $760,799 $662,799 $22,729,103 $22,880,910 $13,412,596 $11,901,762 $9,680,276 $4,102,928 $6,266,750 $6,040,522 $2,863,888 $2,760,658 $1,126,322 $1,398,520 $3,477,728 $3,628,000 $2,418,008 $2,108,935 $1,350,935 $1,270,517 S77,361,677 S70,587,173 CCPD 2% intiVov 1111111A. 111111111� 11111 AVAN 111111111111 AMA 11111111111111 11111111NNW Ali \ VAANV 11 "WA VAN, VIMANAMM MOWN 1�1AAWAi1»1111 11111111111111111 111111111111W . 111111111100 0 - 111111M -• i•i 11111�� .. ■■� imossommInomm MENNEMMENNEMMIMMOI i..■■■■■.■■■■ ■..w :iiiii:••- W & S Fund 20% Risk/WC 1% General 31% * *Other Funds: Hotel/Motel DEA Fund Water & Sewer Debt Equip. Replacement Fund Drainage Utility Fund Recreation Classes Fleet Operations Police Grants Arbor Daze Athletic Complex Star Center Debt Service Estimated Proposed FY02.03 FY03-04 $173,000 $223,000 S22,974 $47,900 $491,248 $410,947 $1,196,157 $955,734 $851,310 $1,080,310 $262,500 $313,680 $792,013 $777,364 $146,573 $193,007 $965,553 $717,000 $299,650 $261,150 $1,065,772 $1,060,430 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.0 Debt is funded from a percent of property tax collections. Many of the other funds are supported by lnterfund 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, 1/2C sales tax fund supported by the 4B economic development sales tax, and the CCPD fund supported by the 1/4C special purpose district sales tax. The DEA fund is supported by proceeds received from the sale of assets seized in connection with drug arrests. -43- Where Does The Money Go? By Fund FY03-04 Softball 2% 1/2 Cent 4% Citywide Expenditure! W & S Fund Risk/WC General Car Rental G.O. Debt **Other 1/2 Cent Softball Golf Insurance CCPD Total Expenditures: **Other 8% G.O. Debt 6% Car Rental 14% Insurance Golf 3% 5% II I 111111,111111,11:N11:: NNNNNNNNNN NNNNNNNNNN NNNNNNNNNNNNN NNNNNNNNN NNNNNNNNN NNNNNNNN NNNNNNNN NNNNNNNN NNNN NNN - V Estimated Proposed FY02-03 FY03-04 $12,960,643 $13,828,352 $654,051 $656,264 $22,596,212 $22,873,184 $11,281,561 $9,769,844 $9,621,788 $4,062,934 $6,031,842 $5,338,261 $2,851,667 $2,684,844 $1,120,413 $1,343,937 $3,532,933 $3,650,594 $2,183,010 $2,106,769 $1,404,406 $1,266,903 $74,238,526 $67,581,886 CCPD 2% W & S Fund 20% Risk/WC 1% General 35% **Other Funds: Hotel/Motel DEA Fund Water & Sewer Debt Equip. Replacement Fund Drainage Utility Fund Recreation Classes Fleet Operations Police Grants Arbor Daze Parks @ Texas Star Star Center Debt Service Estimated Proposed FY02-03 FY03-04 $226,645 $221,707 $18,870 $47,900 $491,248 $410,947 $1,086,200 $468,687 $827,343 $1,005,228 $259,835 $311,015 $792,013 $777,364 $146,573 $193,007 $918,678 $687,200 $284,925 $239,100 $979,512 $976,106 Funds generated from property taxes, sales taxes, franchise fees, grants, and service fees are divided among these funds to support City services and operations. Streets, water lines, and buildings are some examples of capital items being paid for through debt. Internal service funds such as Insurance and Risk/WC have been instrumental in protecting the employees of the City. Each fund Is setup to track expenditures and to maintain a high level of accountability. -44- 70,000,000 60,000,000 - 50,000,000 • 40,000,000 - 30,000,000 • 20,000,000 • 10,000,000 • 0 ii'iii'ii'iiii• O.000000000• O.00040•JP•'0 1999 General !Operating Budget Summary! ICombined Fund Revenues ' 2000 D Water/Sewer 2001 000000.. •00.000••pp :AA!•AlOp.!p.!A!• ® Enterprise 2002 Revenues General Water/Sewer Enterprise Special Rev. 1999 17,165,045 11,735,435 6,952,285 3,503,223 2000 19, 275, 770 12, 923,182 7,852,987 10,427,184 2001 19,586,139 12,786,689 7,446,202 15,340,161 2002 21,419,605 12,169,434 7,712,040 14,632,791 2003 Est. 22,729,103 13,275,272 7,775,076 17,969,966 12004 Prop. 22,880,910 13,831,622 8,302,312 16,396,844 2003 Est. • Special Rev. Internal Service 3,030,372 2,964,443 3,326,462 3,158,581 4,374,964 3,727,468 2004 Prop. IR Internal Service TOTAL $42,386,360 $53,443,566 $58,485,653 $59,092,451 $66,124,381 65,139,156 REVENUES: All amounts of money received by a government from external sources other than expense refunds, capital contributions, and residual eouity transfers. BRIEF EXPLANATION OF REVENUES: Ath L IQrem TaX 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 FY03 is 49.7254¢ per $100 of valuation. Sales Taxes are levied on a broad range of goods and services at the point of sale as a percentage of transaction price. Sales tax has continued to climb for the past several years. The current sales tax rate for the City is 8.25% with a portion of the proceeds going to the state. An additional 1/4¢ sales tax was approved by Euless citizens in May 1996. The purpose of this additional sales tax is to lower the ad valorem property tax rate while still providing services desired by the citizens. Projections are based on 25% of projected general fund sales tax revenues. Franchise fees are broad -based benefit taxes charged for the privilege of using right-of-way within the City of Franchise Feu 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 Municipal Court Euless and D/FW Airport on a daily basis. Sales Tax Additional aatealax Permits Jnterest home Grants Iranafers Later/Sewer Half Cent Tax Car RenteIlax 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 slightlyoverstated due to interfund Transfers. -45- 70,000,000 60,000,000 - 50,000,000 - 40,000,000 - 30,000,000 - 20,000,000 - 10,000,000 - 0 Expenditures 1999 2000 2001 2002 2003 Est. 2004 Prop. 'Operating Budget Summary Combined Fund Expenditures .000•:.00000•. .00J000OPO.O ....................... .1..•0.000000. .eeeeaeeee•... •p0••ppPO••00• ........... 0.00000000•P eeeeeeeee'-' 1999 2000 2001 2002 2003 Est. 2004 Prop. II General I3 Water and Sewer General Water/Sewer 17,145,656 17,778,691 19,141,250 20,856,653 22, 596, 212 22, 873,184 11,349,794 12,689,966 13,673,910 14,145,017 12,960,643 13, 828, 352 ® Enterprise Enterprise 6,327,568 7,039,782 7,218,595 7,931,112 7,736,140 8,014,438 ■ Special Revenue El Internal Service Special Rev. 2,592,983 8,194,876 13,687,306 12,739,409 15,929,722 14,184, 205 Internal Service 2,905,804 2,791,905 3,226,899 3,084,617 3,923,261 3,231,720 EXPENDITURES: The cost of goods received or services rendered whether cash payments have been made or encumbered. BRIEF EXPLANATION OF EXPENDITURE LINE ITEMS: TOTAL $40,321,805 $48,495,220 $56,947,960 $58,756,808 $63,145,978 $62,131,899 Personal Services Covers all personnel related expenditures including salary, overtime, employee insurance, retirement, allowances, and other employee henefit5. terials & Supplies Goods consumed or which materially and appreciably change through use. Subject to rapid depreciation, deletion Property Maintenance Contract or agreement to maintain City land. lnfrastructuresdaintenance. Contract, repair or agreement for maintenance to City infrastructure. quinment and Vehicle Maj)ltenanQe Contract, repair or maintenance of equipment and vehicles. Serices and Miscellaneous_Charges Commodities, services, and activities performed by persons or organizations expressed or implied aareement. Transfers to Other Funds Expenditure reimbursement are items budgeted or accounted for in one fund charaes to another fund. P�pre Lion Expense Only utilized in proprietary funds, this expense is for reduction in fixed assets. Priorie_ars Expense Accounting entries for audit purposes. EixedAsaets outside City operations under and/or either direct or indirect All expenditures for capital outlay in compliance with City capitalization policy. General Rule states that the item is over $1,000 in costs with an estimated useful life of over one year. • Note that totals are stightty overstated due to Intedund transfers. -46- Water FY04 $7.25 + 2.60 Prop per 1000 gals. FY03 $7.25 + 2.60 per 1000 gals. FY02 $7.00 + 2.34 per 1000 gals Operating Budget Tax Rate Taxable Valuation* Debt Rating: Moody's S&P Monthly Service Charges Sewer $5.50+90% of metered water usage @ $1.93 per 1,000 gals. $5.50+90% of metered water usage @ $1.93 per 1,000 gals. $5.20+90% of metered water usage @ $1.39 per 1,000 gals. Proposed FY04 $22,873,184 .495000 per $100 Debt = .185759 M&O = .309241 Trash $5.40 $5.40 $6.92 General Fund Key Fiscal Points Change 1.21% (0.45%) $2,076,868,270 6.43% G.O. = Al Revenue = A2 Sales Tax Rev. = A2 G.O. = A+ Revenue = A Estimated FY03 $22,596,212 .497254 per $100 Debt = .198775 M&O = .298479 $1,951,370,296 G.O. = Al Revenue = A2 Sales Tax Rev. = A2 G.O. = A+ Revenue = A *Includes minimum taxable value of properties under protest. Drainage $2.50 $2.50 $2.50 Change 8.34% 0.00% Recycling $.73 per home $.86 per apt. unit $.37 for Seniors $.73 per home $.86 per apt. unit $.37 for Seniors $1.66 per home $.86 per apt. unit $.83 for Seniors Actual FY02 $20,856,653 .497254 per $100 Debt = .185288 M&O = .311966 5.87% $1,843,198,291 G.O. = Al Revenue = A2 Sales Tax Rev. = A2 G.O. = A+ Revenue = A -47- FY03-04 General Fund Revenues Transfers 55% Miscellaneous 1 Rio Property Taxes ■ 14% ■ i i ■ . ■i■ i-ii► ■iiiiii ■•••• A, 111i■■iNAM rei - 41111■■111111111 '8111111111111111111 11111107 r�fbJ Franchise Fees 7% Licenses/ Permits 2% Sales & Uses Taxes 13% Interest 0% Fines & Fees 8% $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY 03* FY03* Revenues FY 02 FY 03 FY 03* FY 04 to FY04 to FY04 Property Taxes $5,438,621 $5,629,276 $5,629,276 $6,245,909 $616,633 11% Prior Year Taxes $68,389 $66,560 $73,869 $64,827 ($9,042) -12% Penalties & Interest $47,655 $37,810 $37,810 $37,314 ($496) -1 % Sales Tax $4,480,590 $4,547,061 $4,547,061 $4,547,061 $0 0% Additional Sales Tax $1,120,147 $1,136,765 $1,136,765 $1,136,765 $0 0% Mixed Drink Tax $81,884 $82,310 $82,310 $82,310 $0 0% TXU Electric $1,777,749 $1,597,021 $1,516,030 $1,570,024 $53,994 4% TXU Gas $127,649 $145,601 $145,601 $145,749 $148 0% Telephone Franchise $538,186 $510,830 $510,830 $510,830 $0 0% Sanitation Service $149,510 $110,850 $128,504 $130,504 $2,000 2% Recycling Franchise Fee $15,127 $15,040 $12,000 $10,200 ($1,800) -15% Cable Franchise Fee $238,612 $223,490 $223,490 $223,490 $0 0% W&S Franchise Tax $572,775 $602,025 $632,885 $668,075 $35,190 6% Swimming Pools $16,811 $15,000 $15,000 $15,000 $0 0% Municipal Court $2,646,405 $2,640,080 $2,750,472 $2,800,472 $50,000 2% Library Fees $35,316 $34,570 $36,789 $36,789 $0 0% Ambulance Fees $279,158 $266,318 $266,318 $266,318 $0 0% Jail Revenue $242,590 $225,000 $275,000 $250,000 ($25,000) -9% Contractor Regulatory License $37,780 $36,340 $32,620 $34,605 $1,985 6% Other Permits $31,656 $20,240 $26,926 $26,741 ($185) -1 % Grapevine Contract $75,420 $62,720 $83,030 $72,342 ($10,688) -13% Fire Permits $57,098 $47,525 $54,924 $52,704 ($2,220) -4% Health Permits $45,815 $41,540 $56,323 $47,171 ($9,152) -16% Minimum Housing $85,493 $84,200 $86,557 $86,557 $0 0% Misc. Permits and Fees $67,829 $66,170 $63,762 $66,607 $2,845 4% Building Permits $832,274 $239,340 $360,962 $299,872 ($61,090) -17% Food Handlers License $10,225 $8,195 $12,035 $11,130 ($905) -8% Interest Income $274,681 $280,000 $175,000 $175,000 $0 0% Miscellaneous $157,671 $20,000 $22,552 $22,552 $0 0% Police Program Reimbursements $51,619 $50,980 $50,980 $50,980 $0 0% School Police Reimbursements $260,674 $242,136 $220,000 $220,000 $0 0% Alarm Revenue $39,625 $31,797 $39,521 $39,521 $0 0% Tower Lease $91,282 $100,000 $100,000 $100,000 $0 0% Betterment Contributions $22,104 $24,000 $22,000 $22,000 $0 0% Universal Hiring/Copsfast $9,357 $0 $0 $0 $0 0% Transfers $1,391,828 $1,963,045 $1,393,905 $1,429,095 $35,190 3% TOTAL REVENUES $21,419,605 $21,203,835 $20,821,107 $21,498,514 $677,407 3% Use of Prior Year Fund Balance $0 $1,639,007 $1,907,996 $1,382,396 ($525,600) -28% TOTAL RESOURCES $21,419,605 $22,842,842 $22,729,103 $22,880,910 $151,807 1% -48- General Fund FY 04 Revenue Assumptions Property Taxes Prior Year Taxes Penalties & Interest Sales Tax Additional Sales Tax Mixed Drink Tax TU Electric Lone Star Gas Southwestern Bell Sanitation Services Recycling Franchise Fee TCI Cable Water & Sewer Franchise Tax Swimming Pools Municipal Court Library Fees Ambulance Fees Jail Revenue Contractors Regulatory License Other Permits Grapevine Contract 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 Projections are based on maintaining the current tax rate. Projections are based on five-year average collections. Projections are based on five-year average collections. Projected to remain flat. Based on 25% of projected sales tax revenues. Projected to remain flat. Based on three-year average collections. Based on three-year average collections. Projected to remain flat with FY03 estimates Based on 5% of estimated monthly billings plus average monthly collections from direct billings. Based on 5% of estimated monthly billings. Projected to remain flat with FY03 estimates. Based on 5% of projected gross receipts. Projected to remain flat with FY03 estimates. Projected to remain flat with FY03 estimates. Projected to remain flat with FY03 estimates. Projected to remain flat with FY03 estimates. Based on police department projections with current INS arrangement and capacity. Based on three-year average collections. Based on three-year average collections. Based on three-year average collections. Based on three-year average collections. Based on three-year average collections. Projected to remain flat with FY03 estimates. Projected to remain flat. Based on five-year average collections. Based on two-year average collections. Projected to remain flat with FY03 estimate. Projected to remain flat with FY03 estimates. Projections are based on assigned officers' current salary. Based on $55,000 each for four patrol officers. Projected to remain flat with FY03 estimates. Projected to remain flat with FY03 estimates. Projected to remain flat with FY03 estimates. Based on 5% of water & drainage revenue. -49- General Fund Multi -Year Revenue Analysis $25,000,000 $20,000,000 $15,000,000 $10,000,000 $5,000,000 $0 - - -: it r r r r y r r:: r r4 a rr r r r y y r y r y r: r r y r r r y r r r y y r y r r r r r r r s r r 4 < i { { < i { { { { i i { < ; (i S { < < { < S S { { S { { i < { i < ; < < { i < i • ✓ r r r: r y: r r r r: r r> r r r r r y r r y r r r r r r r r r r y r y r r y r r r i { { < { i i i < i i { < i { { { { i { { i { { i S S i i { S { { { { < { i { i i < ✓ r r y r r r: r r y r r r r r r s r: r r r r r y r r r r r r r r r { < { i { < S S i < { S 4 4 { 4 { 4 < { ✓ r r r r r y y r r r r FY 2000 0 Property Taxes • Licenses & Permits FY 2001 FY 2002 © Franchise Fees ® Interest Income FY2003 O Sales & Use Taxes II Use of Prior Year Funds REVENUE ACTUAL ACTUAL ACTUAL SOURCE FY 2000 FY 2001 FY 2002 Property Taxes $4,997,210 $4,996,931 $5,554,665 Franchise Fees $2,898,969 $3,210,355 $3,419,608 Sales & Use Taxes $5,887,557 $5,533,970 $5,682,621 Fines & Fees $2,779,513 $3,116,147 $3,203,469 Licenses & Permits $662,041 $563,729 $1,243,590 Interest Income $434,752 $427,556 $274,681 Intgovern./Misc. $1,615,728 $1,737,451 $2,040,971 Use of Prior Year Funds $0 $0 $0 TOTAL $19,275,770 $19,586,139 $21,419,605 ESTIMATED FY2003 $5,740,955 $3,169,340 $5,766,136 $3,328,579 $777,139 $175,000 $1,863,958 $1,907,996 $22, 729,103 Revenue Source - Percentage of General Fund Revenues Property Taxes Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permits Interest Income Int'govern./Misc. Use of Prior Year Funds TOTAL 26% 26% 26% 25% •15% 16% 16% 14% 31% 28% 27% 25% 14% 16% 15% 15% 3% 3% 6% 3% 2% 2% 1% 1% 8% 9% 10% 8% 0% 0% 0% 8% 100.00% 100.00% 100.00% 100.00% /1/4 FY2004 O Fines & Fees PROPOSED FY2004 $6,348,050 $3,258,872 $5,766,136 $3,353,579 $697,729 $175,000 $1,899,148 $1,382,396 $22,880,910 28% 14% 25% 15% 3%• 1% 8% 6% 100.00% % DIFF FY03 TO FY04 10.6% 2.8% 0.0% 0.8% -10.2% 0.0% 1.9% -27.5% 0.7% Average 26.07% 15.12% 27.18% 14.92% 3.72% 1.45% 8.66% 2.89% 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. FY04 proposed revenues is a good example of this diversity since there will be less reliance on property taxes due to the 1/4¢ additional sales tax to lower property taxes. Through the years the trend shows sales tax to be the largest source of revenues averaging 27.18% of the total. The property tax trend is the second highest source on average at 26.07% and franchise fees third at 15.12%. Fines and Fees make up approximately 14.92% of total revenues with other sources varying from 1% to 9%. -50- The Cost of City Services Based on average home value of $118,437 each household will pay $469* in city taxes for the year, or $39.08 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 and walking track * Animal Control services * Environmental Health services including restaurant inspections * Building Inspections and permitting services * Code Enforcement services $118,437 x 20% or $118,437-$23,687 = $94,750 $94,750 x .495/100 = $469.01/year $469.01/ 12 months = $39.08 per month (Assumes 20% homestead exemption) $120,000 $110,000 - $100,000 (V a) $90,000 d $80,000 $70,000 - $60,000 $600 $500 - $400 o $300 $200 $100 - $0 Average Home Value $118,437 $71,166 $73,303 $75,572 $77,22 $84,290 $81,211 $88,606 $93,39 $110,820 $100,968 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 YEAR These values are computed by the Tarrant Appraisal District based on annual valuation of property. Since 1993, the average home value has continued to increase. Typical Tax Bill Homes valued at approximately $30,000 Homes valued at approximately $70,000 Tax Liabilities FY02 0 FY03 ® FY04 I Homes valued at approximately $100,000 Taxable FY02 FY03 FY04 Difference Value 0,497254 0.497254 0,495000 From Prior ACC $30,000 $149.18 $149.18 $148.50 ($0.68) $70,000 $348.08 $348.08 $346.50 ($1.58) $100,000 $497.25 $497.25 $495.00 ($2.25) Approximated Euless property values only. Category values do not include exemptions. —52— PROPERTY TAXES Estimated Revenues FY04 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 Cents Per $100 Valuation General Fund Operating & Maintenance Debt Service TOTAL 0.700000 0.600000 0.500000 0.400000 0.300000 0.200000 0.100000 • 0.000000 1995 $2,076,868,270 0.495000 $10,280,498 97.25% 100.00% $10,103,878 Proposed Fund Distribution * Additional Rate Percent $ Amount Sales Tax Total 0.309241 62.47% $6,245,909 $1,136,765 $7,382,674 0.185759 37.53% $3,857,970 $0 $3,857,970 0.495000 100.00% $10,103,878 $1,136,765 $11,240,643 1Ten Year Breakdown of Tax Rate' 1996 1997 1 1998 1999 From 1995 to 2004 the interest and sinking portion of the tax rate has increased 15%, while the operating and maintenance portion of the tax rate has decreased by 31%. The tax rate ratio funding operations and interest & sinking has averaged 67% and 33%, respectively, from FY95 to FY04. 2000 2001 2002 2003 2004 Fiscal Year ❑ Operating Funds ■ Interest & Sinking Funds Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 0.454438 0.456229 0.354869 0.360855 0.347530 0.356440 0.336374 0.311966 0.298479 0.309241 0.161562 0.616000 0.149771 0.606000 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 In 1997, an additional sales tax of 1/40 was passed to reduce property taxes. -53- Overlapping Tax Liability Average Homeowner $0.235397 Hospital 8% $0.495000 Euless 16% $0.139380 Jr. College 5% $0.272500 ' \ County 10% $1.661600 HEB ISD 59% Historically, the City of Euless' portion of this tax liability has continued to decline. This information is utilized to determine the total tax liability of the average homeowner in the City of Euless. The current tax rates are shown. The total overlapping debt for our citizens is $2.803877 for the 2003 tax year, with the City's share approximately one fifth of the combined total at 18%. The average residential assessed valuation is estimated at $118,437. Based on this average value, the total overlapping tax liability for tax year 2003 is $3,321. —54— Tax Rate (In Pennies) Per $100 Valuation 3.000000 2.500000 2.000000 1.500000 1.000000 0.500000 0.000000 PROPERTY TAXES Direct & Overlapping 1995 1996 1997 1998 1999 2000 Fiscal Year 2001 2002 2003 2004 I ■Jr. College 0Hospital CCounty ®City elSchool I Historical Property Tax Rates -Direct & Overlapping Fiscal Year Jr. College Hospital County City School TOTAL 1995 0.056510 0.244640 1996 0.055460 0.239840 1997 0.058000 0.240000 1998 0.057690 0.234070 1999 0.106400 0.234070 2000 0.106410 0.234070 2001 0.106410 0.234070 2002 0.106410 0.234070 2003 0.139380 0.232400 2004 0.139380 0.235397 0.271870 0.266603 0.267000 0.264836 0.264836 0.264836 0.274785 0.274785 0.272500 0.272500 0.616000 0.606000 0.544980 0.524754 0.524754 0.514754 0.514754 0.497254 0.497254 0.495000 1.535000 1.534467 1.617000 1.606257 1.606257 1.631800 1.677500 1.653000 1.711900 1.661600 2.724020 2.702370 2.726980 2.687607 2.736317 2.751870 2.807519 2.765519 2.853434 2.803877 Change Jr. College Hospital County City School TOTAL 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 Ten Year Average 1995-2004 21% -2% 5% -1% 84% 0% 0% 0% 31% 0% 0% -2% 0% -1% 0% 0% 4% 0% -1% 0% Jr. College Hospital County 13.86% -3% 0% 0% City -0.27% 0.03% -2.16% 1% 0% 5% -1% 0% 2% 3% -1% 4% -3% 3% -2% School TOTAL 0.96% 0.41% Over the last ten years, the City's tax rate has shown an average decrease of 2.16%. Most of the other taxing entities have shown average increases over the same period of time. -55- Revenue Type Current Year Prior Year Penalty & Int. Total Property Tax Revenues YTD Collection Review As of 09/30/03 FY 03 FY 02 Amount Collections Collections Difference $9,639,278 I $8,668,507 $126,029 I $102,951 $90,183 I $74,355 $9,855,490 I $8,845,813 I Notes: Collections include General & Debt Service Funds. Report Month October November December January February March April May June July August September Property Tax Monthly Revenues Current Year Collections FY 03 FY 02 Collections Collections $53,317 $126,653 $611,149 $819,632 $2,948,056 $2,027,268 $2,641,995 $3,166,666 $2,970,655 $1,933,139 $63,800 $162,696 $25,029 $39,665 $19,593 $94,869 $66,340 $60,872 $213,559 $206,835 $18,932 $20,725 $6,853 $9,487 TOTAL YTD through June 1 $9,639,279 1 $8,668,507I Note: Collections do not include Penalties or Interest cc $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 . $500,000 $0 gill $970,771 I $23,078 I $15,828 I $1,009,677 I Amount Difference Property Tax Monthly Revenues Current Year Collections ($73,336) ($208,484) $920,788 ($524,671) $1,037,516 ($98,895) ($14,636) ($75,275) $5,467 $6,724 ($1,793) ($2,634) $970,772 irmr OCT NOV DEC JAN FEB MAR APR MAY JUN JUL Comparison FY 02 to FY 03 Difference 11.2% 22.4%I 21.3%I Difference PY -57.9%1 -25.4%1 45.4%1 -16.6%) 53.7%1 -60.8%I -36.9%I -79.3%1 9.0%l 3.3%1 -8.7%1 -27.8%( 11.2%1 is FY 02 ■FY03 AUG SEPT i -56- City of Euless Summary of General Fund Sales Tax 2000-01 Monthly YTD Oct $296,250 Nov $487,662 Dec $341,856 Jan Feb Mar Apr May Jun Jul Aug Sep $273,903 $429,483 $268,647 $280,588 $470,726 $329,053 $362,874 $445,447 $357,458 $296,250 $783,913 $1,125,769 $1,399,672 $1,829,156 $2,097,803 $2,378,391 $2,849,116 $3,178,170 $3,541,044 $3,986,492 $4,343,949 AVG: $361,996 HI: $487,662 LO: $268,647 $600,000 $500,000 - $400,000 - $300,000 - $200,000 - $100,000 - $0 - % of 2001-02 Total Monthly 7% $338,713 18% $462,354 26% $341,151 32% $297,228 42% $498,354 48% $288,573 55% $290,872 66% $448,706 73% $341,977 82% $358,734 92% $458,638 100% $343,113 AVG: HI: LO: of 2002-03 % of YTD Total Monthly YTD Total $338,713 $801,067 $1,142,218 $1,439,446 $1,937,800 $2,226,373 $2,517,245 $2,965,951 $3,307,928 $3,666,662 $4,125,300 $4,468,413 $372,368 $498,354 $288,573 8% 18% 26% 32% 43% 50% 56% 66% 74% 82% 92% 100% $328,527 $484,716 $379,424 $300,811 $476,703 $288,022 $270,420 $451,305 $352,585 $323,701 $441,095 $347,207 AVG: HI: LO: General Sales Tax Revenue' OCT NOV DEC JAN FEB ® 2000-01 MAR APR 0 2001-02 $328,527 7% $813,243 18% $1,192,667 27% $1,493,478 34% $1,970,181 44% $2,258,203 51% $2,528,623 $2,979,928 67% $3,332,513 $3,656,214 82% $4,097,309 92% $4,444,516 100% $370,376 $484,716 $270,420 57% 75% MAY JUNE JULY AUG SEPT ■ 2002-03 I -57- City of Euless 1/4 ¢ Additional Sales Tax 2000-01 % of 2001-02 % of 2002-03 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total Oct $74,063 $74,063 7% $84,678 $84,678 8% $82,132 $82,132 7% Nov $121,916 $195,978 18% $115,589 $200,267 18% $121,179 $203,311 18% Dec $85,464 $281,442 26% $85,288 $285,555 26% $94,856 $298,167 27% Jan $68,476 $349,918 32% $74,307 $359,862 32% $75,203 $373,370 34% Feb $107,371 $457,289 42% $124,588 $484,450 43% $119,176 $492,546 44% Mar $67,162 $524,451 48% $72,143 $556,593 50% $72,006 $564,552 51% Apr $70,147 $594,598 55% $72,718 $629,311 56% $67,605 $632,157 57% May $117,681 $712,279 66% $112,177 $741,488 66% $112,826 $744,983 67% Jun $82,263 $794,543 73% $85,494 $826,982 74% $88,146 $833,129 75% Jul $90,719 $885,261 82% $89,684 $916,666 82% $80,925 $914,054 82% Aug $111,362 $996,623 92% $114,660 $1,031,326 92% $110,274 $1,024,328 92% Sep $89,364 $1,085,987 100% $85,778 $1,117,104 100% $86,802 $1,111,130 100% AVG: $90,499 AVG: $93,092 AVG: $92,594 HI: $121,916 HI: $124,588 HI: $121,179 LO: $67,162 LO: $72,143 LO: $67,605 $140,000 $120,000 - $100,000 - $80,000 $60,000 - $40,000 $20,000 - $0 11/4 ¢ Additional Sales Taxi OCT NOV DEC JAN FEB MAR APR MAY JUNE JULY l ®2000-01 0 2001-02 ■ 2002-03 AUG SEPT -58- OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP FY 00-01 MONTHLY $273,153 $188,856 $171,840 $259,388 $236,506 $249,159 $197,801 $205,748 $198,330 $221,319 $231,013 $179,892 $300,000 $250,000 - $200,000 - $150,000 - $100,000 - $50,000 - $0 AVG: HI: LO: City of Euless Municipal Court Revenues % of FY 01-02 YTD Total MONTHLY $273,153 $462,009 $633,849 $893,236 $1,129,742 $1,378,902 $1,576,703 $1,782,451 $1,980,781 $2,202,100 $2,433,113 $2,613,005 $217,750 $273,153 $171,840 10% 18% 24% 34% 43% 53% 60% 68% 76% 84% 93% 100% $248,185 $160,675 $196,145 $201,120 $223,918 $202,668 $253,730 $221,191 $200,446 $207,100 $214,856 $230,721 AVG: HI: LO: % of FY 02-03 YTD Total MONTHLY $248,185 $408,860 $605,005 $806,125 $1,030,044 $1,232,712 $1,486,442 $1,707,633 $1,908,079 $2,115,179 $2,330,035 $2,560,756 $213,396 $253,730 $160,675 10% 16% 24% 31% 40% 48% 58% 67% 75% 83% 91% 100% MUNICIPAL COURT Monthly Revenues OCT NOV DEC JAN FEB $248,048 $196,840 $205,714 $255,625 $237,375 $262,903 $183,426 $224,813 $214,528 $208,300 $192,115 $191,369 MAR APR MAY JUN B FY 00-01 0 FY 01-02 ■ FY 02-03 % of YTD Total $248,048 $444,888 $650,602 $906,227 $1,143,602 $1,406,505 $1,589,931 $1,814,744 $2,029,272 $2,237,572 $2,429,687 $2,621,056 AVG: $218,421 HI: $262,903 LO: $183,426 9% 17% 25% 35% 44% 54% 61% 69% 77% 85% 93% 100% JUL AUG SEP -59- City of Euless Municipal Court Case Volume Analysis FY 00-01 FY 01-02 FY 02-03 Monthly % Change City DFW Total City DEC Total it DFW Tota (prier yr) OCT 2,512 NOV 2,223 DEC 2,708 JAN 2,776 FEB 2,369 MAR 2,500 APR 2,457 MAY 2,735 JUN 2,175 JUL 2,469 AUG 3,212 SEP 2,573 Total 10701 289 2,801 2,054 234 2,288 2,979 287 3,266 42.74% 279 2,502 2,236 264 2,500 2,813 215 3,028 21.12% 242 2,950 2,164 300 2,464 2,614 464 3,078 24.92% 214 2,990 2,851 297 3,148 3,351 421 3,772 19.82% 166 2,535 2,978 259 3,237 2,451 178 2,629 -18.78% 292 2,792 2,506 172 2,678 2,641 240 2,881 7.58% 232 2,689 2,212 529 2,741 2,265 252 2,517 -8.17% 190 2,925 I 2,274 337 2,611 1 2,505 200 2,705 3.60% 383 2,558I 1,701 337 2,0381 2,514 440 2,954 44.95% 353 2,822 I 3,101 262 3,3631 2,279 515 2,794-16.92% 309 I 3,521 I 2,957 337 3,294 I 2,708 337 3,045 -7.56% 145 I 2,718 I 3,322 296 3,6181 2,227 489 2,716-24.93% 3,094 33 803 3_9„300 DAM na47. 4 038 385 % of Total I 90.8%) 9.2%I 100.0%I Case Volume 4,000 3,500 - 3,000 2,500 2,000 1,500 1,000 • 500 • OCT I 85.8% 110.2% I 96.0% I I 88.6% 111.4% 1 100.0% Municipal Court Monthly Cases Filed' 1_ DEC JAN FEB MAR APR MAY ® City JUN Comparison of FY02 to FY03 DFW -4-FY01-02 JUL AUG SEP -60- TXU Electric ITXU Gas (Telephone Sanitation/Direct Bill Recycling Franchise Cable TV IW & S Franchise (Total Franchise Taxes Summary of Franchise Tax Revenues As of 09/30/03 Budget FY 03 Actual FY 03 $1,597,021 $1,516,031 145,601 197,915 510,830 465,475 110,850 130,868 15,040 12,358 223,490 228,862 602,025 640,288 $3,204,857 $3,191,797 Budget 1 Actual Actual/Budget FY 02 1 FY 02 94.9% 135.9% 91.1% 118.1% 82.2% 102.4% 106.4% 99.6% $1,455,182 136,555 488,715 106,746 15,040 238,361 593,882 $3,034,481 $1, 777, 749 127,649 543,043 149,510 15,127 238,612 572,775 $3,424,466 Actual/Actual -14.7% • 55.0% -14.3% -12.5% -18.3% -4.1% 11.8% -6.8% A franchise fee is 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. Franchise fees are 6.8% less than prior year due primarily to TXU Electric, Telephone, Garbage and Recycling franchise fees. City Council approved a rate decrease for Recycling fees in March 2003. * Oncor makes an annual payment in May for Electric franchise fees, which is based on kilowatt hours provided to customers within the City of Euless. This source represents 7.2% of the General Fund budgeted revenues. * TXU Gas payments are equal to 4% of their gross receipts on a quarterly basis. These receipts represent 0.65% of the General Fund budgeted revenues. * Telephone companies make payments based on a fee per number of access lines. This source represents 2.30% of General Fund budgeted revenues. * Trinity makes monthly payments which are equal to 5% of gross receipts. These receipts represent .50% 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 0.07% of the General Fund budgeted revenues. * Revenue from the cable company is 5% of gross receipts on a quarterly basis. This source represents 1.00% of the General Fund budgeted revenues. * Water and Sewer franchise fees are determined by an ordinance set by City Council. Our current rate is 5% of gross revenue collected for water and sewer utilities. This source represents a steady income level from month to month and is 2.71% of the General Fund revenues. -61- DEVELOPMENT REVENUE SUMMARY FY 00-01 % of FY 01-02 % of FY 02-03 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total Oct $48,944 $48,944 9% $51,840 $51,840 4% $80,784 $80,784 8% Nov $30,735 $79,679 14% $40,869 $92,709 7% $57,257 $138,041 13% Dec $53,293 $132,972 24% $71,208 $163,917 13% $48,370 $186,411 18% Jan $78,204 $211,176 37% $56,944 $220,861 18% $91,698 $278,109 26% Feb $47,422 $258,598 46% $57,618 $278,479 22% $70,002 $348,111 33% Mar $37,305 $295,903 52% $81,344 $359,823 29% $127,483 $475,594 45% Apr I $43,838 $339,741 . 60% $79,285 $439,108 35% $104,566 $580,160 55% May I $46,773 $386,514 68% $187,501 $626,609 50% $111,976 $692,136 65% Jun I $59,544 $446,058 79% $79,849 $706,458 57% $94,222 $786,358 74% Jul $40,193 $486,251 86% $78,234 $784,692 63% $80,563 $866,921 82% Aug $42,196 $528,447 94% $383,859 $1,168,551 94% $96,327 $963,248 91% Sep $35,826 $564,273 100% $75,040 $1,243,591 100% $95,065 $1,058,313 100% $450,000 $400,000 - $350,000 - $300,000 - $250,000 - $200,000 - $150,000 - $100,000 - $50,000 - $0 AVG: $47,023 HI: $78,204 LO: $30,735 AVG: $103,633 AVG: $88,193 HI: $383,859 HI: $127,483 LO: $40,869 LO: $48,370 Development Monthly Revenues) Oct Nov Dec Jan Feb Mar Apr May Jun ® FY 00-01 0 FY 01-02 Jul Aug ■ FY 02-03 Sep -62- page/ �tiswiiii' ed.k. -63 - General Fund Expenditures FY03-04 Development 4% Fire 22% Non -Depart 14% Finance 7% Public Works 5% Police 32% Community Srvc. 8% Admin. 8% $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY 03* FY03* Expenditures FY 02 FY 03 FY 03* FY 04 to FY04 to FY04 City Council $45,132 $45,000 $45,000 $45,000 $0 0% Administration $187,430 $189,868 $189,868 $197,010 $7,142 4% City Secretary $222,700 $246,836 $246,836 $262,042 $15,206 6% Facility Maintenance $580,343 $578,798 $578,798 $621,165 $42,367 7% Library $783,534 $738,630 $738,435 $757,210 $18,775 3% Total - Admin. $1,819,139 $1,799,132 $1,798,937 $1,882,427 $83,490 5%I Finance/Budget $130,183 $184,453 $184,453 $174,905 ($9,548) -5% Municipal Court $545,410 $543,194 $543,194 $567,359 $24,165 4% Accounting $151,126 $242,669 $242,669 $250,067 $7,398 3% Information Services $247,888 $291,560 $291,560 $297,774 $6,214 2% Personnel $280,027 $265,893 $265,893 $246,397 ($19,496) -7% Purchasing $54,196 $57,513 $57,513 $59,748 $2,235 4% Total - Finance $1,408,830 $1,585,282 $1,585,282 $1,596,250 $10,968 1%I Police Administration $274,102 $339,227 $339,227 $356,665 $17,438 5% Police Patrol $3,799,687 $3,546,953 $3,546,953 $3,758,114 $211,161 6% Police CID $1,140,055 $1,121,998 $1,121,998 $1,154,431 $32,433 3% Police Service $948,979 $1,042,573 $1,042,573 $1,096,019 $53,446 5% Police Detention $780,846 $786,187 $786,187 $818,527 $32,340 4% Total -Police $6,943,669 $6,836,938 $6,836,938 $7,183,756 $346,818 5%1 Fire Marshal/Education $354,758 $364,789 $362,402 $366,859 $4,457 1% Emergency Management $3,254 $5,245 $4,650 $14,245 $9,595 206% Fire Administration $279,089 $331,407 $327,032 $343,516 $16,484 5% EMS/Suppression $3,930,573 $4,106,561 $4,209,160 $4,262,635 $53,475 1% Total -Fire $4,567,674 $4,808,002 $4,903,244 $4,987,255 $84,011 2% Planning & Development $241,003 $259,379 $259,379 $265,035 $5,656 2% iInspection Services $421,922 $494,037 $494,037 $510,815 $16,778 3% !Environmental Health $106,342 $149,224 $149,224 $154,615 $5,391 4% I Total -Development $769,267 $902,640 $902,640 $930,465 $27,825 3% Leisure Services $460,672 $486,722 $486,722 $468,206 ($18,516) -4% Parks $1,196,397 $1,252,419 $1,252,419 $1,208,141 ($44,278) -4% Swimming Pools $81,655 $74,528 $74,528 $74,528 $0 0% Projects/Special Events $92,490 $100,082 $100,082 $90,972 ($9,110) -9% Recreation Admin. $67,898 $75,226 $75,226 $77,748 $2,522 3% I Total -Community Services $1,899,112 $1,988,977 $1,988,977 $1,919,595 ($69,382) -3%I Street Maintenance $750,218 $758,052 $758,052 $763,398 $5,346 1% Animal Control $186,514 $190,770 $190,770 $207,754 $.16,984 9% City Engineer $90,550 $123,389 $123,389 $136,672 $13,283 11% Total - Public Works $1,027,282 $1,072,211 $1,072,211 $1,107,824 $35,613 3% Legal Services $115,115 $105,000 $105,000 $105,000 $0 0% Non -Departmental $2,261,224 $3,711,994 $3,380,983 $3,138,612 ($242,371) -7% Betterment $45,341 $22,000 $22,000 $22,000 $0 0% Total - Non -Depart. $2,421,680 $3,838,994 $3,507,983 $3,265,612 ($242,371) -7% Total Expenditures $20,856,653 $22,832,176 $22,596,212 $22,873,184 $276,972 1% -Ad- GENERAL FUND Department FY 02 Actual FY 03 Budget FY 03 Estimated FY 04 Proposed City Council/Administration Personnel $1,070,333 $1,194,074 $1,194,074 $1,245,104 Operations $658,069 $605,058 $604,863 $637,323 Capital $90,737 $0 $0 $0 TOTAL $1,819,139 $1,799,132 $1,798,937 $1,882,427 Fiscal & Administrative Services Personnel $1,053,019 $1,212,315 $1,212,315 $1,234,934 Operations $341,907 $372,967 $372,967 $361,316 Capital $13,904 $0 $0 $0 TOTAL $1,408,830 $1,585,282 $1,585,282 $1,596,250 Police Personnel $6,565,324 $6,451,931 $6,451,931 $6,712,125 Operations $374,299 $374,607 $374,607 $471,631 Capital $4,046 $10,400 $10,400 $0 TOTAL $6,943,669 $6,836,938 $6,836,938 $7,183,756 Fire Personnel $4,324,941 $4,518,826 $4,614,731 $4,597,978 Operations $233,937 $284,926 $284,263 $385,027 Capital $8,796 $4,250 $4,250 $4,250 TOTAL $4,567,674 $4,808,002 $4,903,244 $4,987,255 Planning & Development Personnel $698,351 $823,139 $823,139 $850,964 Operations $68,752 $79,501 $79,501 $79,501 Capital $2,164 $0 $0 $0 TOTAL $769,267 $902,640 $902,640 $930,465 Community Services Personnel $1,517,009 1 $1,569,711 $1,569,711 $1,496,190 Operations $382,103 $419,266 $419,266 $423,405 Capital $0 $0 $0 $0 TOTAL $1,899,112 $1,988,977 $1,988,977 $1,919,595 Public Works Personnel $680,706 $760,398 $760,398 $795,898 Operations $346,576 $311,813 $311,813 $311,926 Capital $0 $0 $0 $0 TOTAL $1,027,282 $1,072,211 $1,072,211 $1,107,824 Nondepartmental Personnel $66,898 $148,017 $148,017 $203,246 Operations $1,532,980 $2,472,082 $2,455,970 $1,901,970 Capital $821,802 $1,218,895 $903,996 $1,160,396 TOTAL $2,421,680 $3,838,994 $3,507,983 $3,265,612 FUND TOTAL $20,856,653 $22,832,176 $22,596,212 $22,873,184 -65- $20,000,000 - $16,000,000 - $12,000,000 N N $8,000,000 $4,000,000 General Fund Expenditures Multi -Year Comparison Although operating costs have increased in total dollars, they remain around 20% of the total general fund budget. Capital Costs within the General fund vary from year to year, depending on Capital needs. These expenses include computer hardware and software, street overlay, fire equipment and other one-time equipment purchases. 1995 1996 1997 1998 1999 2000 Although increasing in total dollars, personnel costs continue to represent approximately 75% of the general fund budget. YEAR 1995 1996 1997 1998 1999 2000 2001 2002 2003 Est. 2004 Prop. PERSONNEL $9,408,078 $10,361,685 $11,410,369 $12,564,363 $13,410,021 $13,964,094 $14,843,006 $15,976,581 $16,774,316 $17,136,439 2001 2002 2003 2004 Est. Prop. ® PERSONNEL 0 OPERATING ® CAPITAL I OPERATING $2,650,772 $2,669,113 $3,186,120 $3,608,107 $3,248,697 $3,359,458 $3,477,883 $3,938,623 $4,903,250 $4,572,099 CAPITAL TOTAL $163,068 $12,221,918 $1,341,670 $14,372,468 $1,496,278 $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 $918,646 $22,596,212 $1,164,646 $22,873,184 —66— GENERAL FUND EXPENDITURES PER CAPITA 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 1995 1996 1997 1998 1999 2000 2001 2002 2003 2004 ® Library ■ Streets ❑ Parks/Recreation ■ Health in 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 73% and 95% respectively (per Capita increase: $103-$144 and $64-$100). While user fees have increased, so has library services, thus expenditures have increase by 68% (Per Capita increase $11-$15). Health services has decreased 23% (Per Capita $5-$3) 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 96% increase in expenditures (per Capita increase: $24-$39). Maintenance and repair of city streets have resulted in an increase of 33% (Per Capita increase $14-$15). This excludes the $300,000 set aside for street overlay annually. Population Department Library Per Capita (Streets Per Capita Police Per Capita Fire Per Capita Health Per Capita Parks/Recreation 1 1 1 I 1 1 1 Per Capita General Fund Transfers Total Per Capita U.S.' D/FW Metroplexl 1995 1996 40,127 40,400 Actual Actual 450,272 476,172 $11 $12 575,608 617,992 $14 $15 4,146,084 4,500,463 $103 $111 2,561,973 2,939,107 $64 $73 199,898 101,108 $5 $3 980,683 1,051,546 $24 $26 11,835,759 13,155,914 535,152 537,119 12, 370, 911 13, 693, 032 308 339 EXP2NDITURES 1997 1998 1999 2000 2001 40,850 41,300 42,900 44,700 45,500 Actual Actual 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 $36 REVENUES 14,121,710 1 15,816,464 16,466,077 18,551,928 635,618 656,119 698,968 723,842 14,757,329 16,472,583 17,165,045 19,275,770 361 1 399 400 431 CONSUMER PRICE INDEX 146.9 I 151.0 I 155.5 1 158.5 I 160.2 I 164.7 I 146.5 I 146.5 I 150.7 I 152.8 I 154.3 I 159.6 682,611 $15 734,672 $16 6,380,465 $140 4,242,251 $93 56,355 $1 1,723,806 2002 46,166 Actual 783,534 $17 750,218 $16 6,943,669 $150 4,567,674 $99 106,342 $2 1,899,112 $38 $41 18,449,978 1,136,161 19,586,139 430 20,027,777 1,391,828 21,419,605 464 2003 47,950 Estimated 738,435 $15 758,052 $16 6,836,938 $143 4,903,244 $102 149,224 $3 1,988,977 $41 21,335,198 1,393,905 22,729,103 474 2004 49,750 Proposed 757,210 $15 763,398 $15 7,183,756 $144 4,987,255 $100 154,615 $3 1,919,595 $39 21,451,815 1,429,095 22,880,910 460 170.4 I 174.8 1 176.1 I 179.6 166.8 I 172.6 I 172.6 I 175.9 -67- Water & Sewer Revenues FY03-04 Sewer 33% Recycling 1% Water Penalties �=•'�'1 57% 2% Interest 1% Sanitation 1% Other" 5% 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 $716,822 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 02 $230,706 $129,987 $6,814,958 $3,510,524 $92,927 $109,774 $128,954 $47,119 $208,029 $29,040 $287,416 $580,000 $12,169,434 $0 $12,169,434 Budget FY 03 $260,000 $113,292 $7,352,549 $3,604,564 $47,000 $101,359 $30,000 $5,000 $196,533 $27,555 $287,636 $31,881 $12,057,369 $697,249 $12,754,618 Estimated FY 03* $150,000 $121,000 $7,650,000 $4,030,000 $47,000 $110,000 $70,000 $5,000 $210,000 $29,700 $235,000 $26,728 $12,684,428 $590,844 $13,275,272 Proposed FY 04 $120,000 $114,000 $7,980,000 $4,497,000 $47,000 $110,000 $35,000 $25,000 $210,000 $29,700 $193,800 $4,651 $13,366,151 $465,471 $13,831,622 $ Diff % Diff. FY 03* FY03* to FY04 to FY04 ($30,000) -20% ($7,000) -6% $330,000 4% $467,000 12% $0 0% $0 0% ($35,000) -50% $20,000 400% $0 0% $0 0% ($41,200) -18% ($22,077) -83% $681,723 5% ($125,373) -21% $556,350 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. -68- Water & Sewer Fund FY 04 Revenue Assumptions 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 p Projected to remain flat. Based on 5% of average monthly billings. Based on 3% growth in volume at current rates. Based on 3% growth in volume at current rates. Projected to remain flat with FY03 estimates. Projected to remain flat with FY03 estimates. Based on FY04 estimated projects. Projected to remain flat with FY03 estimates. Projected to remain flat with FY03 estimates. Projected to remain flat with FY03 estimates. Based on average monthly billings less 5% franchise fee. Water & Sewer Expenditures FY03-04 Non -Depart. 39% Sewer & Treatment 15% Water Distribution 4% Finance 4% Public Works 4% Water Production 34% 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 Expenditures Actual FY 02 $269,672 $239,884 $509,556 $419,260 $4,228,021 $385,576 $1,805,154 $93,220 $6,931,231 $59,089 $41,103 $6,604,038 $14,145,017 Budget FY 03 $298,577 $282,386 $580,963 $469,377 $4,437,013 $503,307 $1,789,527 $149,203 $7,348,427 $83,045 $75,000 $4,659,038 $12,746,473 Estimated FY 03* $294,152 $282,386 $576,538 $469,377 $4,712,013 $503,307 $1,839,527 $149,203 $7,673,427 $83,045 $75,000 $4,552,633 $12,960,643 Proposed FY 04 $311,751 $289,768 $601,519 $486,265 $4,706,230 $522,364 $2,064,342 $51,591 $7,830,792 $75,504 $75,000 $5,245,537 $13,828,352 $ Diff % Diff. FY 03* FY03* to FY04 to FY04 $17,599 6% $7,382 3% $24,981 4% $16,888 4% ($5,783) 0% $19,057 4% $224,815 12% ($97,612) -65% $157,365 2% ($7,541) -90/o $0 0% $692,904 15% $867,709 7%1 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. -70- WATER & SEWER FUND Department FY 02 Actual FY 03 Budget FY 03 Estimated FY 04 Proposed Water Department Personnel $366,325 $389,639 $389,639 $405,995 Operations $135,435 $184,124 $179,699 $188,324 Capital $7,796 $7,200 $7,200 $7,200 TOTAL $509,556 $580,963 $576,538 $601,519 Public Works Personnel $1,443,643 $1,672,366 $1,672,366 $1,706,525 Operations $5,357,980 $5,724,106 $5,899,106 $6,007,671 Capital $188,697 $35,000 $185,000 $192,100 TOTAL $6,990,320 $7,431,472 $7,756,472 $7,906,296 Nondepartmental Personnel $574,697 $606,179 $606,179 $650,026 Operations $6,039,190 $3,819,345 $3,800,610 $4,275,040 Capital $31,254 $308,514 $220,844 $395,471 TOTAL $6,645,141 $4,734,038 $4,627,633 $5,320,537 FUND TOTAL $14,145,017 $12,746,473 $12,960,643 $13,828,352 -71- Water & Sewer Expenditures Multi -Year Comparison $15,000,000 - $13,500,000 $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 Although increasing in total dollars, operating costs have decreased from 81% of fund expenditures in FY95 to 76% in FY04. 1995 Capital Costs within the Water and Sewer Fund have increased significantly in the past few years. This increase can be attributed to one-time capital expenses in the past few years. 1996 1997 Although increasing significantly in total dollars, personnel costs for the Water and Sewer fund continue to average between 17 to 20% of the total budget YEAR 1995 1996 1997 1998 1999 2000 2001 2002 2003 Est. 2004 Prop. PERSONNEL $1,522,807 $1,666,625 $1,875,550 $1,833,202 $2,039,126 $2,166,023 $2,320,011 $2,384,665 $2,668,184 $2,762,546 Pd4,V1,II,Vf4.Vf4Vf4,Vf4/ 1998 1999 2000 2001 2002 2003 2004 Est. Prop. ® PERSONNEL E] OPERATING ® CAPITAL OPERATING CAPITAL TOTAL $6,716,473 $23,795 $8,263,075 $9,532,159 $71,204 $11,269,988 $8,366,373 $150,845 $10,392,768 $9,058,964 $297,634 $11,189,800 $8,607,881 $702,787 $11,349,794 $10,173,558 $350,385 $12,689,966 $10,842,250 $511,649 $13,673,910 $11,532,605 $227,747 $14,145,017 $9,879,415 $413,044 $12,960,643 $10,471,035 $594,771 $13,828,352 -72- All Other Enterprise Operating Funds 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 FY 03* FY03* Funds FY 02 FY 03 FY 03* FY 04 to FY04 to FY04 Drainage Utility System: Revenues* $638,603 $856,310 $851,310 $1,080,310 $229,000 27% Expenditures $484,921 $827,343 $827,343 $1,005,228 $177,885 22% Recreation Classes: Revenues* $357,545 $262,500 $262,500 $313,680 $51,180 19% Expenditures $347,026 $259,835 $259,835 $311,015 $51,180 20% Arbor Daze Revenues $847,961 $675,500 $965,553 $717,000 ($248,553) -26% Expenditures $829,463 $667,200 $918,678 $687,200 ($231,478) -25% Service Center Fund: Revenues $765,615 $795,588 $792,013 $777,364 ($14,649) -2% Expenditures $744,087 $795,588 $792,013 $777,364 ($14,649) -2% Golf Course Revenues $3,503,328 $4,233,837 $3,477,728 $3,628,000 $150,272 4% Expenditures $3,868,627 $4,122,711 $3,532,933 $3,650,594 $117,661 3% Softball Complex Revenues* $1,282,814 $1,256,772 $1,126,322 $1,398,520 $272,198 24% Expenditures $1,187,071 $1,165,276 $1,120,413 $1,343,937 $223,524 20% Athletic Complex Revenues* $316,174 $246,750 $299,650 $261,150 ($38,500) -13% Expenditures $469,917 $224,700 $284,925 $239,100 ($45,825) -16% *Includes use of prior year fund balance 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 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. The popular Euless Arbor Daze festival which is held every spring is funded by sponsorships, booth rentals, and coupon sales. 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 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. -73- Special Revenue Operating Funds This chart represent the revenues and expenditures for all Special Revenue funds within the Annual Operating and Capital Budget for the City of Euless. $ Diff % Diff. Special Revenue Actual Budget Estimated Proposed FY 03* FY03* Funds FY 02 FY 03 FY 03* FY 04 to FY04 to FY04 Hotel/Motel: Revenues* $270,516 $227,000 $173,000 $223,000 $50,000 29% Expenditures $261,371 $226,645 $226,645 $221,707 ($4,938) -2% Half Cent Sales Tax: Revenues* $2,308,227 $2,973,584 $2,863,888 $2,760,658 ($103,230) -4% Expenditures $1,924,867 $2,942,380 $2,851,667 $2,684,844 ($166,823) -6% Crime Control District Revenues* $1,092,842 $1,506,979 $1,350,935 $1,270,517 ($80,418) -6% Expenditures $938,192 $1,494,332 $1,404,406 $1,266,903 ($137,503) -10% Drug Enforcement Agency: Revenues* $135,969 $5,000 $22,974 $47,900 $24,926 108% Expenditures $62,024 $5,000 $18,870 $47,900 $29,030 154% Police Grants Revenues $154,991 $146,573 $146,573 $193,007 $46,434 32% Expenditures $265,746 $146,573 $146,573 $193,007 $46,434 32% Car Rental Tax Revenues* Expenditures $10,670,246 $14,162,800 $13,412,596 $11,901,762 ($1,510,834) -11% $9,287,209 $12,014,895 $11,281,561 $9,769,844 ($1,511,717) -13% *Includes use of prior year fund balance 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 1/2¢ sales tax increase approved by voters in FY93. These funds are mandated by City Council and are dedicated to cultural, recreational, and economic development activities within the City of Euless. To date, this fund has provided funding for a new library facility, Phase 1 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 1/4¢ 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 -74- Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep City of Euless Summary of 1/2 Cent Sales Tax 2000-01 Monthly YTD $148,125 $243,831 $170,928 $136,952 $214,742 $134,324 $140,294 $235,363 $164,527 $181,437 $222,724 $178,729 $300,000 $250,000 - $200,000 • $148,125 $391,956 $562,885 $699,836 $914,578 $1,048,901 $1,189,195 $1,424,558 $1,589,085 $1,770,522 $1,993,246 $2,171,975 AVG: $180,998 HI: $243,831 LO: $134,324 OCT NOV % of 2001-02 Total Monthly 7% $169,357 18% $231,177 26% $170,576 32% $148,614 42% $249,177 48% $144,287 55% $145,436 66% $224,353 73% $170,988 82% $179,367 92% $229,319 100% $171,557 AVG: HI: LO: % of 2002-03 YTD Total Monthly $169,357 $400,534 $571,109 $719,723 $968,900 $1,113,187 $1,258,622 $1,482,976 $1,653,964 $1,833,331 $2,062,650 $2,234,207 $186,184 $249,177 $144,287 8% 18% 26% 32% 43% 50% 56% 66% 74% 82% 92% 100% 1/z¢ Sales Tax Revenue! DEC JAN FEB ® 2000-01 MAR APR 0 2001-02 $164,264 $242,358 $189,712 $150,405 $238,351 $144,011 $135,210 $225,652 $176,292 $161,851 $220,547 $173,603 % of YTD Total $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 HI: $242,358 LO: $135,210 MAY JUNE JULY ■ 2002-03 I AUG 7% 18% 27% 34% 44% 51% 57% 67% 75% 82% 92% 100% SEPT -75- City of Euless 1/4 ¢ Crime Sales Tax 2000-01 % of 2001-02 % of 2002-03 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total Oct $77,781 $77,781 7% $90,015 $90,015 8% $82,550 $82,550 8% Nov $101,927 $179,708 17% $101,353 $191,368 18% $99,243 $181,793 17% Dec $97,785 $277,493 26% $87,225 $278,593 26% $92,320 $274,113 26% Jan $70,616 $348,109 33% $77,447 $356,040 33% $75,011 $349,124 33% Feb $94,381 $442,490 42% $112,495 $468,535 43% $102,513 $451,637 43% Mar $67,746 $510,236 49% $75,249 $543,784 50% $77,162 $528,799 50% Apr $71,574 $581,810 55% $78,532 $622,316 57% $67,276 $596,075 57% May $101,300 $683,109 65% $100,260 $722,576 66% $97,015 $693,090 66% Jun $84,134 $767,244 73% $86,618 $809,194 74% $88,695 $781,785 75% Jul $93,599 $860,843 82% $91,561 $900,755 82% $81,608 $863,393 82% Aug $99,539 $960,382 91% $102,943 $1,003,698 92% $98,345 $961,738 92% Sep $89,285 $1,049,667 100% $88,390 $1,092,088 100% $86,610 $1,048,348 100% AVG: $87,472 HI: $101,927 LO: $67,746 $120,000 $100,000 - $80,000 - $60,000 - $40,000 - $20,000 - $0 - AVG: $91,007 HI: $112,495 LO: $75,249 1I1/4 ¢ Crime Sales Tax 1 AVG: $87,362 HI: $102,513 LO: $67,276 OCT NOV DEC JAN FEB MAR APR MAY JUNE JULY AUG SEPT ® 2000-01 0 2001-02 ■ 2002-03 -76- Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep City of Euless Short -Term Motor Vehicle Rental Tax 2000-01 % of 2001-02 % of 2002-03 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total $1,056,3471 $1,056,347 9% $918,588 $918,588 9% $860,302 $860,302 9% $982,0501 $2,038,397 18% $690,792 $1,609,381 16% $677,441 $1,537,743 16% $1,100,3561 $3,138,753 27% $730,541 $2,339,922 23% $965,396 $2,503,139 26% $995,3671 $4,134,120 36% $730,097 $3,070,019 30% $799,075 $3,302,214 34% $834,5271 $4,968,647 43% $755,467 $3,825,487 37% $731,367 $4,033,581 42% $831,655 $5,800,302 51% $729,409 $4,554,895 45% $685,794 $4,719,375 49% $899,400 $6,699,702 58% $931,674 $5,486,569 54% $704,755 $5,424,130 56% $1,038,493 $7,738,195 67% $977,935 $6,464,504 63% $806,727 $6,230,857 64% $962,001 $8,700,196 76% $987,653 $7,452,157 73% $817,419 $7,048,276 73% $976,793 $9,676,989 84% $1,069,257 $8,521,414 83% $921,843 $7,970,119 82% $957,501 $10,634,490 93% $867,240 $9,388,654 92% $867,612 $8,837,731 91% $843,223 $11,477,712 100% $831,797 $10,220,451 100% $827,266 $9,664,997 100% AVG: $956,476 HI: $1,100,356 LO: $831,655 $1,200,000 $1,000,000 $800,000 -- $600,000 - $400,000 - $200,000 - $0 AVG: HI: LO: $851,704 $1,069,257 $690,792 AVG: HI: LO: $805,416 $965,396 $677,441 (MOTOR VEHICLE RENTAL TAX REVENUES Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep ®2000-01 0 2001-02 ■ 2002-03 This 5% tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports utility vehicles, and Tight trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton. The tax was effective February 1, 2000. Of the amount collected, two-thirds is due to Dallas and Ft. Worth. -77- Internal Service Operating Funds 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 FY 03* FY03* Funds FY 02 FY 03 FY 03* FY 04 to FY04 to FY04 Equipment Replacement: Revenues* $704,890 $1,196,157 $1,196,157 $955,734 ($240,423) -20% Expenses $465,215 $1,161,700 $1,086,200 $468,687 ($617,513) -57% Insurance: Revenues $1,861,715 $2,418,008 $2,418,008 $2,108,935 ($309,073) -13% Expenditures $2,026,806 $1,893,664 $2,183,010 $2,106,769 ($76,241) -3% Risk Management: Revenues $591,976 $760,799 $760,799 $662,799 ($98,000) -13% Expenditures $592,596 $654,051 $654,051 $656,264 $2,213 0% *Includes use of prior year fund balance 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. -78- iftfr.fdiiiy e? -79- cood1104 c ADMINISTRATION C Mayor & City Council 7 Elected Officials J C City Manager's Office 1 Joe Hennig-City Manager J Deputy City Manager's Office - Facilities/Fleet - Municipal Relations - Media Relations - Neighborhood Associations Gen. Fund 92% $2,500,000 $2,000,000 - $1,500,000 - $1,000,000 - $500,000 - Expenditure History $0 ,,,,,_ !y/ FY 00 FY 02 FY 04 Bud. FY 01 FY 03 Est. Combined Library and Facilities in FY02 Library - Promote ReadinglLearning - Provide Reference Assistance Internet Access/ Reading Materials Facilities 33% Administration 8% —80— City Secretary Elections, Vitals, Records City Secretary 14% City Manager 10% City Council 2% Library 40% Budget Highlights * Approved funding for the reconstruction of fire station #3 from car rental receipts * Approved funding for window replacements, HVAC replacements, and campus lighting upgrades * Continued funding for additional energy conservation measures Department: City Council Location and Hours of Operation: DivisionlActivity: City Council Account #: 101-1010-510 201 North Ector, Building B - 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. FY2003 Highlights/Accomplishments: Lowered ad valorem tax rate to .495. Began roadway construction on Main Street from State Highway 10 to Harwood Road. Completed remodel of former police department building for use by other departments. Began remodel of administrative office building to include a new City Council Chambers. Began planning for new fire station no. 3. Finalized plans for Phase III of the Parks at Texas Star. Participated in four city-wide town hall meetings. Hosted 13th annual Board and Commission Dinner. Celebrated 15th anniversary of Arbor Daze and 50th Anniversary of incorporation as a City with events held throughout the year. FY2004 Goals & Objectives: 4-*4-*-�)4-4- Maintain competitive ad valorem tax rate. Complete roadway construction on Main Street from State Highway 10 to Harwood Road. Complete design for reconstruction of Pipeline Road from State Highway 10 to Raider Drive. Complete remodel of administrative office building to include a new city council chambers. Begin construction of new fire station no. 3. Begin construction of Phase III of the Parks at Texas Star. Continue emphasis on economic development on State Highway 121 and StateHighway 360 corridors. Major Budgetary Issues and Operational Trends: -81- DEPARTMENT: City Council EXPENDITURES Personnel Operations Capital TOTAL DIVISION/ACTIVITY: City Council 2001-02 2002-03 ACTUAL I BUDGET $0 $0 $45,132 $45,000 $0 $0 $45,132 $45,000 2002-03 ESTIMATED $0 $45,000 $0 $45,000 ACCOUNT #: 101-1010-510 2003-04 BUDGET $0 $45,000 $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 01-02 Estimated 02-03 Budget 03-04 No. of Citizens Represented 46,166 47,950 49,750 Output/Workload Meetings Held 33 33 33 No. of Ordinances Passed 50 65 45 No. of Resolutions Approved 35 33 25 No. of "Euless Today" Issued 4 4 4 Efficiency Measures/Impact M&O Budget per Capita $0.98 $0.94 $0.90 M&O Budget % of City Budget 0.22% 0.20% 0.20% Effectiveness Measures/Outcomes Tax Rate .497254 .497254 .49500 -82- Department: Division/Activity: Account #: City Manager's Office Administration 101-1011-513 Location and Hours of Operation: 201 North Ector Drive, Building A 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. FY2003 Highlights/Accomplishments: * Due to a conservative approach to management of investments and spending, the City's financial position remains good in spite of stagnant economy. * Texas Star Golf Course showed some improvement due to close expense management and improvement in rounds of play. * Construction will be completed in the fall on Building A renovation. FY2004 Goals & Objectives: * Develop incentive plan to encourage occupancy of vacant commercial buildings. * Continue improvements to Texas Star facilities to improve profitability of all facilities. * Realize revenue growth to avoid a property tax rate increase for FY2005. * Complete right of way acquisition and utility relocation on Glade Road and Pipeline Road in anticipation of construction in FY2005. Major Budgetary Issues and Operational Trends: * A stagnant economy continues to cast a veil over both private and municipal operations. The sales tax revenue and car rental revenue have experienced declining growth. The City is faced with finding new revenue sources and reviewing expenses in order to maintain the current level of service and provide competitive compensation for employees. -83- DEPARTMENT: DIVISION/ACTIVITY: City Manager's Office City Manager's Office EXPENDITURES Personnel Operations Capital TOTAL 2001-02 2002-2003 ACTUAL BUDGET $152,564 $153,130 $34,866 $36,738 $0 $0 $187,430 $189,868 2002-2003 ESTIMATED $153,130 $36,738 $0 $189,868 ACCOUNT #: 101-1011-513 2003-2004 BUDGET $160,272 $36,738 $197,010 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 lnput/Demand Actual 01-02 Estimated 02-03 Budget 03-04 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 $4.06 0.90% $3.96 $3.96 0.84% 0.86% Effectiveness Measures/Outcomes Tax Rate 0.497254 0.497254 .495000 -84- Department: City Secretary Location and Hours of Operation: Division/Activity: City Secretary's Office 201 North Ector Drive, Building A 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. FY2003 Highlights & Accomplishments: Coordinated 13th annual Board and Commission Appreciation Event. Coordinated and implemented plans throughout the year for the City's 50th Anniversary Celebration. Transferred vital statistics records to Tarrant County files. Held general officer election. Completed two 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 Provided opportunity for staff training in city secretary certification program. ***-****-* FY2004 Goals 8 Objectives: * Continue to increase data base of indexed documents. * Update procedures manual. * Update City Secretary's Office portion of City Policy Manual. * Conduct general election and runoff, if required. * Review and study need for additional document imaging in records management program. * Provide staff training opportunities to enhance service to citizens, Council Members and other staff members. Major Budgetary Issues & Operational Trends: -85- DEPARTMENT: City Secretary EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2001-02 ACTUAL $203,187 $19,513 $0 $222,700 4.0 1.0 DIVISION/ACTIVITY: City Secretary's Office 2002-2003 BUDGET $222,257 $24,579 $0 $246,836 4.0 1.0 2002-2003 ESTIMATED $222,257 $24,579 $0 $246,836 4.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand City Council Meetings Held Boards Coordinated Output/Workload # of Ordinances Passed # of Resolutions Approved Open Records Requests Proclamations & Certificates Issued Efficiency Measures/Impact M&O Budget per Capita • M&O Budget % of City Budget Effectiveness Measures/Outcomes Actual 01-02 33 12 65 33 97 56 $4.82 1.07% Estimated 02-03 33 12 60 33 95 50 $5.15 1.09% ACCOUNT #: 101-1014-510 2003-2004 BUDGET $233,099 $28,943 $0 $262,042 4.0 1.0 Budget 03-04 33 12 45 25 108 81 $5.27 1.15% -86- Department: DivisionlActivity: Account #: Facility Maintenance Facility Maintenance 101-5037-519 Location and Hours of Operation: 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. FY2003 Highlights & Accomplishments: * Began remodel of City Hall Building A. * Began building electronic upgrades to comply with SB 5. * Completion of new Parks Maintenance facility. * Completion of Building D remodel. * Began preliminary design work for Fire Station #3. * Re -focused the department to better serve the customers. FY2004 Goals & Objectives: * Continue to "refocus" the department on providing "Customer Service" to City staff. * Continue reevaluation of miscellaneous roof structures for replacement. * HVAC replacements at various city buildings. * Continue replacement of traffic signal controllers and loop detectors. * Continue energy reduction replacement protocol as required under SB 5 guidelines. Major Budgetary Issues and Operational Trends: * City facilities have grown by over 33%. Facility Operations staffing needs to increase to provide coverage for additional structures. * As the City continues to grow toward 50,000 population, the addition of a dedicated Traffic Signal Maintenance department will be required to handle increase in signal inventory moved from state maintenance. -87- DEPARTMENT: DIVISION/ACTIVITY: Facility Maintenance EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2001-02 ACTUAL $182,260 $398,083 Facility Maintenance 2002-03 BUDGET $220,814 $357,984 2002-03 ESTIMATED $220,814 $357,984 $0 $0 $0 $580,343 $578,798 $578,798 5.0 5.0 5.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Facilities Traffic Intersections Flashing signal Zones Tons of Refrigeration Control Units Output/Workload Special Projects Efficiency Measures/Impact M&O Budget per Capita Effectiveness Measures/Outcomes Actual 01-02 52 16 23 2.85 million Estimated 02-03 52 17 27 2.90 million 5 8 $12.57 $12.07 ACCOUNT #: 101-5037-519 2003-04 BUDGET $234,780 $386,385 $o $621,165 5.0 0.0 Budget 03-04 54 19 30 3.0 million 7 $12.49 -88- Department: Library Location and Hours of Operation: Division/Activity: Library 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: Account #: 101-5054-519 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 leaming. The primary role of the Euless Public Library is to act as an Independent Leaming 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 Leaming, and other specialized programs such as business resources, Young Adult materials, career center and electronic resources. FY2003 Highlights & Accomplishments: * Received a 2000 Nissan (sold for $7,500) as a gift of appreciation from a patron who retumed to China. * Received $89,000 State Library Grant and installed Teleconference Center. * Received $33,500 LSTA Federal grant to establish a Mini -Library at Twin Bridge Apartments. * Six Masterworks music programs were well attended. * Euless Library Foundation began fund drive to add one of a kind blown glass sculpture to Library south window. "Friends of the Library" had two book sales, which resulted in $2,400 donated to the Library. Fourth annual Junior High Sleepover was a big success. Summer Reading Club had 1,205 participants. Sixth Year Birthday celebration brought over 500 citizens to the Library. Circulated 394,742 materials in a variety of formats. Mid Cities Genealogy Society and the Library sponsored two Friday night lock -ins to do family research. Two new events with local writers and local artists (Tarrant Arts Guild) were well attended. *-4-*-4-4-4-4- FY2004 Goals & Objectives: * Increase Library visibility in the community through staff attendance at community events, meetings, and workshops. * Provide continuing educational opportunities for Library staff to keep up with rapidly changing technology. * Provide the most current information available through a variety of formats. * Focus on the use of volunteers to expand library services. * Continue to support Twin Bridge Mini Library development. Major Budgetary Issues & Operational Trends: * Changing technology will require continual re-evaluation of our technology plan, with major revisions anticipated every three years. * We will need to be competitive in the marketplace to keep highly skilled employees to provide the level of service requested by the citizens. * Material budget needs to continually be evaluated to meet the informational needs of the citizens. -89- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Library Library 101-5054-519 EXPENDITURES ( 2001-02 ACTUAL ( 2002-03 BUDGET I 2002-03 ESTIMATED ( B2003-04 UDGET Personnel $532,322 $597,873 $597,873 $616,953 Operations $160,475 $140,757 $140,562 $140,257 Capital $0 $0 $0 $0 TOTAL $692,797 $738,630 $738,435 $757,210 PERSONNEL: Full Time 13 13 13 13 Part Time 0 0 0 0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Total Active Library Cards 39,475 42,200 46,000 Current Holdings 95,890 98,000 110,000 Output/Workload Internet (Users/Hours) 7500/5500 Hrs. 40,000 Hrs 40,000 Hrs Items Circulated 394,744 365,000 390,000 New Books Added 13,730 12,000 14,000 Books Withdrawn 5,382 4,000 4,000 Efficiency Measures/Impact M&O Budget per Capita $15.01 Effectiveness Measures/Outcomes Attendance at Story Time Sessions Reference Questions Answered '% of Population with Active Cards 5,000 20,000 85.51% $15.40 $15.22 7,600 30,000 88.01% 8,000 30,000 92.46% -90- I w I WI's/ patiovrlestiJun /Iiiy telt a i -91- FISCAL & ADMIN. SERVICES Finance — Annual Budget Director Loretta Getchell i C ) Accounting Courts Purchasing Information Srvcs. .) — Payroll, A/P, A/R _ Project _ Ambulance Management Billing _ Performance — Annual/Internal Measures Audits _ Multi -Year Financial Plan 3en. Fund 93% $2,000,000 $1,500,000 - $1,000,000 - $500,000 - $0 FY00 *FY02 FY 04 Bud. FY01 FY03 Est. `Added Purchasing, IS, and Personnel into this department — Fixed Assets — Teen Court — Court of Record — Warrants — Citations Expenditure History _ Purchase Orders _ Computer Purchases — Contracts — Computer Standards — Proposals/Bids — Maintenance — Procurement Finance 7% Accounting 16% Purchasing 4% IS 19% Human Resources — Policies — New Hires — Retirement — Civil Service Finance 11% Courts 36% Personnel 15% Budget Highlights * Approved funding for computer hardware and software needs for various departments * Approved funding for an online bill pay program for utility billing and courts *The Director of Fiscal and Administrative Services also oversees other areas including Utility Billing/Collections, Insurance, Risk Management, Worker's Comp., and GIS. —92— Department: Division/Activity: Account #: Fiscal & Administrative Services Finance/Administration 101-2012-515 Location and Hours of Operation: 201 N. Ector Drive, Building B (817) 685-1430 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. FY2003 Highlights & Accomplishments: * Completed fixed asset review and preparation of infrastructure reports for GASB 34. * Received the Distinguished Budget Award and Excellence in Financial Reporting. * Began an internal audit program. FY2004 Goals & Objectives: * Complete conversion to GASB 34. * Continue to provide CIP plan, 5-year budget, and monthly financial reports. * Assist in bond rating. Major Budgetary Issues & Operational Trends: -93- DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Finance/Administration EXPENDITURES Personnel Operations Capital TOTAL 2001-02 ACTUAL $111,371 $18,812 $0 $130,183 2002-03 BUDGET $173,451 $11,002 $0 $184,453 ACCOUNT #: 101-2012-515 2002-03 2003-04 ESTIMATED BUDGET $173,451 $163,903 $11,002 $11,002 $184,453 $174,905 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 01-02 Estimated 02-03 Budget 03-04 # of Funds 51 51 51 # of Property Tax Statements 200 200 200 Output/Workload Special Projects 2 2 1 Interim Financial Reports 12 12 12 Annual Financial Report 1 1 1 Annual Budget Document 1 1 1 5 Year Budget Document 1 1 1 Revenue Manual 2 2 2 Staff Meetings Held 20 20 26 Efficiency Measures/Impact M&O Budget per Capita $2.82 $3.85 $3.52 Avg Days/Monthly Report 18 15 15 Budget Distribution Date December 28 November 27 November 26 Effectiveness Measures/Outcomes GFOA Budget Award 1 1 1 GFOA CAFR Award 1 1 1 % Diff. Actual v. Budget Rev. Forecasts 1.00% 1.00% 1.00% Outstanding Budget Review Comments 5 4 4 -94- 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. FY2003 Highlights 8, Accomplishments: * Move to new facility at 1102 West Euless Boulevard. * AutoCite — automated ticket writers used by Police in early 2003. FY2004 Goals 8, Objectives: * Offer additional evening and early moming hours for the public. * Bad check collections. Major Budgetary Issues 8, Operational Trends: -95- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Municipal Court of Record 101-2013-515 EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2001-02 ACTUAL $455,270 $90,140 $0 $545,410 2002-03 2002-03 BUDGET ESTIMATED $462,012 $462,012 $81,182 $81,182 $0 $0 $543,194 $543,194 9.0 9.0 2.0 2.0 2003-04 BUDGET $474,448 $92,911 $567,359 9.0 9.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Cases Filed 33,980 34,000 34,000 City Case Volume 30,356 30,000 30,000 Dallas/Ft. Worth Airport Case Volume 3,624 4,000 4,000 Output/Workload Arrest Warrants Issued 12,654 Efficiency Measures/Impact M&O Budget per Capita $11.81 Effectiveness MeasureslOutcomes 13,000 13,000 $11.33 $11.40 -96- Department: Division/Activity: Account #: Fiscal & Administrative Services Accounting 101-2018-515 Location and Hours of Operation: 201 North Ector Drive, Building B, (817) 685-1414 Monday - Friday, 8:00 A.M. to 5:00 P.M. Mission / Programs / Services: Provision of timely and accurate financial statements and reports to staff, council, citizenry and other interested persons. Our goal is to continue to improve the readability of reports, as well as to maintain internal controls to ensure integrity of reports and preparation of annual reports for recording all financial transactions in accordance with generally accepted accounting practices. The accounting division is responsible for providing financial services to all departments of the City. This includes the areas of payroll, accounts payable, accounts receivable, grants, revenue accounting, general ledger and subsidiary ledgers, monthly reporting and general research assistance as requested by the departments. Compilation and distribution of financial activities of the City on a timely basis for management decisions on City operations. FY2003 Highlights & Accomplishments: * Received Distinguished Budget Award and Certificate of Achievement in Financial Reporting from GFOA. * Completed fixed asset inventory and began preparation of infrastructure reporting for GASB 34. * Reviewed and revised the City's investment policy. * Successfully implemented new fees for ambulance billing based on Medicare recommendations and new regulations from HIPAA on the privacy of patient information. * Met and exceeded the benchmark rate for the City's investment portfolio. FY2004 Goals & Objectives: * Complete implementation of GASB 34 New Reporting Model preparation. * Complete Arbitrage rebate reporting to First Southwest. * Continue to research new grant opportunities. * Successfully implement policies and procedures for a purchasing card program. Major Budgetary Issues & Operational Trends: Continued economic weakness and Federal rate cuts will impact interest earnings. Also, sluggish growth in the economy continues to impact revenues, creating great demands on the City's budget. -97- DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Accounting EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2001-02 ACTUAL $134,402 $16,724 $0 $151,126 2002-03 BUDGET $217,216 $25,453 $0 $242,669 3.0* 3.0* 1.5 1.5 2002-03 ESTIMATED $217,216 $25,453 $0 $242,669 ACCOUNT #: 101-2018-515 2003-04 BUDGET $224,614 $25,453 $0 $250,067 4.0** 4.0 0.5 0.5 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 # of Employees Using Direct Deposit 281 290 300 # of Returned Checks 180 150 125 $ Amount of Returned Checks 28,648 25,000 25,000 # of Audits 1 1 1 Output/Workload # of Payroll Checks Issued 10,749 12,000 12,000 # of Accounts Payable Checks 16,739 18,000 18,000 # of Manual Checks 113 150 125 # of Special Projects 0 2 2 # ofJE's Posted 5,036 5,000 5,000 # of Internal Audits performed 0 12 12 # of EMS Bills Sent 1,475 1,500 1,500 $ EMS Billings $445,465 $450,000 $450,000 Efficiency Measures/Impact M&O Budget per Capita $3.27 $5.06 $5.03 % Manual Checks to Total Checks 0.68% 0.83% 0.69% % Employees Using Direct Deposit 31.50% 60.58% 65.00% Avg. # of Business Days to Close Month End 15 15 15 Effectiveness Measures/Outcomes # Favorable Audit Opinions Issued EMS Collection Rate 1 54.40% *moved an Ambulance Billing Clerk from W&S fund. **moved Finance Administrator from Cash & Debt Fund. 1 1 55.00% 55.00% -98- Department: Division/Activity: Account #: Fiscal & Administrative Services Information Services 101-5016-519 Location and Hours of Operation: 201 North Ector Drive, Building C 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. FY2003 Highlight & Accomplishments: * Implemented Work Order system for Police, Library and I.S. computer requests, and Facility Maintenance. * Implemented Windows 2000 Active Directory for network management. * Moved into renovated Building D. Greatly improved work facilities. * Redesigned internet Web site. FY2004 Goals & Objectives: * Complete upgrade of all servers to Windows 2000 Server. Major Budgetary Issues & Operational Trends: -99- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Information Services 101-5016-519 EXPENDITURES 1 2001-02 2002-03 2002-03 2003-03 ACTUAL I BUDGET ESTIMATED I BUDGET Personnel $120,294 $124,431 $124,431 $129,025 Operations $113,690 $167,129 $167,129 $168,749 Capital $13,904 $0 $0 $0 TOTAL $247,888 $291,560 $291,560 $297,774 PERSONNEL: Full Time 2.0 2.0 2.0 2.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Mini Computers 3 2 2 Displays 3 2 2 Printers 5 3 2 PC CPU's 318 365 373 PC Printers 116 122 122 PC Work Group Hubs 38 31 31 LAN Servers 17 16 19 LAN Printers 30 38 38 Output/Workload PC Hardware Fixes 400 400 400 PC Upgrades 0 0 0 SW Installations 600 600 600 SW Trouble Shoots 250 250 250 RPG Program Fixes 40 40 40 Queries 30 30 30 Efficiency Measures/Impact M&O Budget per Capita $5.37 Effectiveness Measures/Outcomes $6.08 $5.99 -100- 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. FY2003 Highlights 8 Accomplishments: * Revise the Annual Employee Evaluations. * Finalize training for new supervisors. * Update and keep the City current on law changes and policies. * More involvement with hiring, terminating, training, and advising other departments where needed. FY2004 Goals 8 Objectives: * Continue to update City policies. * Develop an efficient hiring system. * Work closer with other departments on their hiring, terminating, and training needs. * Develop a complete "hire to termination" packet. Major Budgetary Issues 8 Operational Trends: Decrease the cost in turnover by working in a proactive manner during the hiring process with all departments hiring supervisors and managers. This will include assistance in application review, interviewing, and thorough analysis of the newly implemented exit interview forms. -101- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Human Resources 101-5019-519 EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I 2002-03 ESTIMATED I B2003-04 UDGET Personnel $181,376 $182,293 $182,293 $187,797 Operations $98,651 $83,600 $83,600 $58,600 Capital $0 $0 $0 TOTAL $280,027 $265,893 $265,893 $246,397 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 InputJDemand Actual 01-02 Estimated 02-03 Budget 03-04 Total # City Employees 539 539 539 # Employees Hired 110 95 98 # Employees Terminated/Retired 78 79 81 Part -Time to Full -Time Switches 6 4 3 # of Interest Cards Received 31 30 35 #ofApplications Received 1,138 1,300 1,386 Output/Workload # of Completed Surveys 89 115 92 # of Completed Reference Checks 28 58 62 # of Positions Posted 193 200 194 # of Employee Orientations 92 6 6 # of Policy Updates 0 8 5 # of Other Tests 0 225 231 # of Promotion Tests 59 70 42 Civil Service Hours 0 0 0 # of Interviews 191 225 220 Efficiency Measures/Impact M&O Budget per Capita $6.07 $5.55 $4.95 Advertising Cost per Recruitment $47.12 $40.00 $41.00 Avg. Applications per Position Posted 6 7 25 Effectiveness Measures/Outcomes Turnover Rate 14.47% 14.66% 15.03% -102- 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. FY2003 Highlights & Accomplishments: The Purchasing Department has begun a Procurement Card Program that is designed to give departments more flexibility in purchasing their needed supplies, equipment, and materials. This citywide program should also save many hours required to process payments to various vendors. The program kicked off in April 2003 with a small number of users, and the remainder added in increments. FY2004 Goals & Objectives: * Fine-tune the City's procurement card program in order to take full advantage of the cost savings available. * The Purchasing Manager has been assigned the responsibility of Safety Coordinator for the City. The City's Safety Policy and Program has been reviewed and rewritten, and FY04 will see the program in full operation. Major Budgetary Issues Operational Trends: The Purchasing Department has maintained a high level of support for all City departments and has taken additional responsibility of the City's Safety Program. -103- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Purchasing 101-5036-519 EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I 2002-03 ESTIMATED I 2003-04 BUDGET Personnel $50,306 $52,912 $52,912 $55,147 Operations $3,890 $4,601 $4,601 $4,601 Capital $0 $0 $0 $0 TOTAL $54,196 $57,513 $57,513 $59,748 PERSONNEL: Full Time Part Time 1.0 1.0 0.0 0.0 1.0 1.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 # of Formal Bids Prepared 21 30 31 # of PO's Issued 478 400 400 $ Amount of PO's Issued $7,368,552 $5,000,000 $5,245,027 # of RFP's Issued 21 3 2 # of Deliveries Received 2,433 2,000 2,100 # of Dept. Orders Processed 1,393 2,000 2,000 # of cities in Local Purchase Agreement 0 35 35 # of Bid Requests Mailed 171 250 250 Output/Workload % 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% Efficiency Measures/Impact M&O Budget per Capita $1.17 Effectiveness Measures/Outcomes % Response to Bids Issued 61.5% $1.20 $1.20 50.0% 50.0% -104- i Cg -105- POLICE DEPARTMENT Patrol — Traffic Control — Warrnats/Arrests — Accident Investigation — Community Policing Gen. Fund 69% $10,000,000 $8,000,000 - $6,000,000 - $4,000,000 - $2,000,000 $0 FY00 Police Chief Leonard Carmack* CAdministration J i 1 I ) I 1 I JCID ( Service J ( Detention ) — Crime Analysis — Investigation Evidence/Property Recovery — Task Forces Expenditure History FY01 FY02 — Crime Prevention — Maintain Jail — Community Relations — Process Prisoners — Dispatch — Maintain Property Police Dept. 31% FY03 Est. FY04 Bud. Patrol 52% Administration 5% Detention 11% Se vice 15% Budget Highlights * Approved funding for 10 additional autocite units for patrol * Approved additional funding for part-time PSO's from CCPD funds * Approved funding for a crime scene vehicle and additional police equipment from CCPD funds *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. —106— Department: Police Location and Hours of Operation: 1102 West Euless Blvd. Mission / Programs / Services: Division/Activity: Administration Account #: 101-3045-521 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 concem. This is addressed by insistence upon the maintenance of a high degree of integrity and professionalism among all police employees. FY2003 Highlights & Accomplishments: 4-4-***4-4- Moved into new Police and Courts Building. Completed installation and upgrade of new radio system improving coverage and use. Continued improvement of CRIMES records management system. Very low tumover of personnel. Increased Block Watch Program. Improved crime scene processing efforts. Acceptance of TxDOT traffic grant. FY2004 Goals & Objectives: * Continue improvement of integrated records management system. * Provide additional trained AFIS (Automated Fingerprint Identification System) Crime Scene Officers. * Increase community involvement. * Create Citizen Corp to expand Homeland Security efforts. * Improved Video Recording in patrol vehicles. Major Budgetary Issues & Operational Trends: * Training costs continue to go up or be offered out of state. * Economic slump. -107- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Administration 101-3045-521 EXPENDITURES I 2001-02 ACTUAL I B2002-03 UDGET I 2002-03 ESTIMATED I B2003-04 UDGET Personnel $252,014 $309,730 $309,730 $328,049 Operations $22,088 $29,497 $29,497 $28,616 Capital $0 $0 $0 $0 TOTAL $274,102 $339,227 $339,227 $356,665 PERSONNEL: Full Time Part Time 4.0 4.0 1.0* 1.0* 4.0 4.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 # Sworn police officers 81 81 81 # Civilian employees 35 35 35 population served 46,166 47,950 49,750 Output/Workload Total Offenses Efficiency Measures/Impact M&O Budget per Capita Total # of Sworn Officers/1000 Population Total # of Civilian/1000 Population 1,761 1,700 1,700 $5.94 1.75 0.76 $7.07 1.69 0.73 $7.17 1.63 0.70 Effectiveness Measures/Outcomes # Neighborhood Watch Programs 80 80 80 # Neighborhood Watch Meetings 60 60 60 Crime Rate per 1000 Population 5.00% 5.00% 5.00% * Approved a PT Facility Tech for new building -108- 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 * To confine the increase in overall crime to no more than 2% FY2003 Highlights & Accomplishments: * * 4- 4- * * *- 4- * * * The purchase and implementation of communication equipment for Tactical Officers. The purchase and installation of phones in all patrol units. The purchase and implementation of a second radar trailer. Implementation of auto -cite electronic citation system. Implemented racial profiling data collection as required under SB 1074. Continuation of the TxDOT Grant in Selective Traffic and DWI Enforcement. Purchased night vision binoculars for use in Patrol. All sworn officers completed racial profiling training ahead of deadline. Continuation of monthly meetings to address crime trends and solutions. Trained and equipped four patrol officers as crime scene technicians in Patrol Division. Added a fourth officer to our Traffic Division and obtained advanced accident investigation training. FY2004 Goals & Objectives: * Continue aggressive enforcement of traffic laws by all officers. * Continue aggressive DWI enforcement by all officers. * Provide continued training for all officers. * Continue monthly meetings on geographical responsibility. * Purchase additional accident investigation software for the Traffic Division. * Develop and implement a citizen's preparedness guide under Homeland Security program. Major Budgetary Issues & Operational Trends: * Continued training and increased cost of training schools. * Crime trending and targeting crime and accident locations. * Equipment associated with SB 1074 and racial profiling. * Ongoing costs associated with maintenance of equipment such as MDT's and in -car video cameras. -109- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Patrol 101-3046-521 EXPENDITURES 2001-02 2002-03 2002-03 2003-04 ACTUAL BUDGET I ESTIMATED I BUDGET Personnel $3,638,971 $3,393,322 $3,393,322 $3,562,619 Operations $159,595 $143,231 $143,231 $195,495 Capital $1,121 $10,400 $10,400 TOTAL $3,799,687 $3,546,953 $3,546,953 $3,758,114 PERSONNEL: Full Time 56.0* 56.0* 49** 49.0 Part Time 13.0 13.0 13.0 13.0 PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand Actual 01-02 Estimated 02-03 Budget 03-04 No. Calls for Service 92,575 93,520 93,520 Output/Workload Citations Issued 23,719 24,000 24,000 Warnings Issued 14,538 16,000 16,000 Arrests Made 3,558 4,000 4,000 Efficiency Measures/lmpact M&O Budget per Capita $82.30 Effectiveness Measures/Outcomes * Moved two officers to CCPD, one officer to CID **Moved seven officers to CCPD $73.97 $75.54 -110- Department: Police Location and Hours of Operation: Division/Activity: Criminal Investigation Division Account #: 101-3047-521 1102 West Euless Blvd. 8:00 AM to 6:00 PM Monday through Friday (with call back ability) Contact: Steve Kockos 817-685-1562 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, and prepare criminal cases for prosecution. Provide expert courtroom testimony. CID provides a part-time victim liaison/advocate to provide referral information and assist victims in preparing and filing claims. Registers and maintains files on sex offenders. FY2003 Highlights 8 Accomplishments: * Sex offender registration list linked to the City's web site. * Installed Fuginet link to the Texas Department of Criminal Justice, allowing near instant access to parole information. * Fully computerized version of IdentiKit for the development of suspect composite drawings. * Implemented joint county -wide Juvenile First Offender Program. FY2004 Goals 8 Objectives: * * * * * * * Attain 60% case clearance for offenses classified Priority 1 and Priority 2. Increase stolen property recovery rate by 5%. Ensure completion of mandated training for all officers assigned to the division. Monitor the crime victim assistance program. Rotate four officers from Patrol Division through Criminal Investigation Division. Monitor illegal sale of alcohol and tobacco to minors. Continue to register and monitor sex offenders. Major Budgetary Issues 8 Operational Trends: * Training and equipment. -111- DEPARTMENT: DIVISION/ACTIVITY: Police Criminal Investigation Division EXPENDITURES 2000-01 2002-03 2002-03 ACTUAL BUDGET I ESTIMATED Personnel $1,100,851 $1,079,497 $1,079,497 Operations $39,204 $42,501 $42,501 Capital $0 $0 $0 TOTAL $1,140,055 $1,121,998 $1,121,998 ACCOUNT #: 101-3047-521 2003-04 BUDGET $1,110,882 $43,549 $1,154,431 PERSONNEL: Full Time 16.0 16.0 15.0 15.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 # Total Part I Offenses 1,761 1,800 1,800 $ Stolen Property $2,600,880 $3,000,000 $3,000,000 Output/Workload # Part I Cases Cleared 468 500 500 $ Property Recovered $1,008,805 $950,000 $950,000 # Juveniles Arrests 269 300 300 # Other Arrests 3,028 3,500 3,500 Efficiency Measures/Impact M&O Budget per Capita # Part I Cases Cleared per Investigator Effectiveness Measures/Outcomes Property Recovered Part I Cases Cleared $24.69 $23.40 $23.20 66.86 71.43 71.43 38.79% 26.58% 31.67% 31.67% 27.78% 27.78% -112- Department: Police Location and Hours of Operation: Division/Activity: Service 1102 West Euless Blvd., Contact Harland Westmoreland at 685-1540 Monday through Friday 8:00 AM to 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 * Provide for the processing and storage of police records * Technical support and assistance for information management * Instruction to the Citizens Police Academy and other local groups FY2003 Highlights & Accomplishments: * Implemented emergency medical dispatching. * Upgraded emergency communications center. * Provided instruction in two Citizen Police Academies. * Began digitization of records storage. FY2004 Goals & Objectives: * Continue instruction to citizen groups. * Continue digitization of records storage. * Continue upgrade of Communications Center. Major Budgetary Issues & Operational Trends: Account #: 101-3048-521 * Continued support for the staffing of each section of the Service Division and the training of that staff. * Continued support for the maintenance, improvement, and growth of our Information Management System and other emerging technologies. -113- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Service 101-3048-521 EXPENDITURES I 2001-02 ACTUAL I B2002-03 UDGET 2002-03 I ESTIMATED I B2003-04 UDGET Personnel $860,405 $959,956 $959,956 $976,410 Operations $85,649 $82,617 $82,617 $119,609 Capital $2,925 $0 $0 TOTAL $948,979 $1,042,573 $1,042,573 $1,096,019 PERSONNEL: Full Time 18.0 19.0* 19.0* 19.0 Part Time 3.0 3.0 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Calls for Service 103,524 105,000 110,000 Part I Offenses 3,834 4,000 4,000 Output/Workload Arrests 3,979 4,000 4,100 Accidents Worked 1,040 1,000 1,000 Reports Processed 18,895 19,200 19,800 Efficiency Measures/Impact M&O Budget per Capita $20.56 $21.74 $22.03 Effectiveness Measures/Outcomes *Receptionist moved from W&S fund -114- Department: Police Location and Hours of Operation: Division/Activity: Detention Account #: 101-3049-521 1102 West Euless Blvd., Contact Harland Westmoreland at 685-1540 Monday through Friday, office 8:00 AM to 5:00 PM; services provided 24 hours a day, 365 days a year Mission / Programs / Services: * To ensure that each detainee is held in a safe, secure, and sanitary environment and in a manner that does not infringe on his or her constitutional rights. * To ensure that property is processed efficiently, effectively, and in accordance with the legal requirements. FY2003 Highlights & Accomplishments: * Interfaced LiveScan Fingerprint System with the CRIMES Records Management System. * Continued association with the Immigration and Naturalization Service. FY2004 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 Public Service Officer. * 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 efficacy of our operation. -115- DEPARTMENT: Police EXPENDITURES I 2001-02 ACTUAL Personnel $713,083 Operations $67,763 Capital $0 TOTAL $780,846 DIVISION/ACTIVITY: ACCOUNT #: Detention 101-3049-521 2002-03 I 2002-03 I 2003-04 BUDGET I ESTIMATED I BUDGET $709,426 $709,426 $734,165 $76,761 $76,761 $84,362 $0 $0 $786,187 $786,187 $818,527 PERSONNEL: Full Time 16.0 16.0 16.0 16.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 I.N.S. Prisoners Processed 2,541 3,600 3,600 I.N.S. Prisoners Man -Days 6,802 10,000 10,000 City Prisoners Processed 3,554 4,000 4,000 City Prisoners Man -Days 6,578 7,700 7,700 TOTAL PRISONERS PROCESSED 6,095 7,600 7,600 TOTAL PRISONERS MAN -DAYS 13,380 17,700 17,700 Output/Workload Total Beds 46 46 46 Efficiency Measures/Impact M&O Budget per Capita $16.91 $16.40 $16.45 Effectiveness Measures/Outcomes -116- 1 w I Wits, page' telt Uaniz. -117- FIRE DEPARTMENT EMS/Suppression Emergency Care/Transportation _ Fire Rescue/Hazmat Response — Prevention Education — Disaster Response Gen. Fund 78% $6,000,000 $5,000,000 - $4,000,000 - $3,000,000 $2,000,000 $1,000,000 $0 FY00 FY02 FY04 Bud. FY01 FY03 Est. Fire Chief Lee Koontz Emergency Management J C — Disaster Mitigation — Critical Incident Response — Preparedness Training _ Coordination with Other Agencies Expenditure History Fire Services 22% Suppression 85% Fire Marshal — Annual Inspections — Investigations — Issue Permits and CO's — Building Plan Reviews — CPR Training Emer. Mgmt 0% Admin. 7% Fire Marshal 7% Budget Highlights * Approved funding for new external defibrillators, building and audio/visual equipment training room. * Approved funding for an management intern Iifepak 12's, code books, for the fire emergency —118— 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. for purposes of special inspections or for fire investigations, members are subject to call out. Mission / Programs / Services: The mission of the Euless Fire Marshal's/Education Office is to maintain a fire prevention, fire inspection, fire investigation and fire education program. 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 reduce the threat of potential fires and safety hazards through a comprehensive inspection and permit program; determine cause and origin of fires or explosions and conduct the latent investigation when criminal activity has been detected or suspected. Fire Marshal's office investigates fires that are the result of criminal activity and develops the case from incident to prosecution. Fire Marshal's office also participates with other member cities to provide arson task force investigation and bomb or explosive disposal services. The Fire Marshal also develops and provides the community with educational opportunities through fire safety education materials and programs. FY2003 Highlights & Accomplishments: * Reworked the way permits are processed to allow better review of potentially hazardous conditions. * Implemented various project -tracking systems for better control and accountability of the fire prevention function. * Implemented a new program designed to increase the number of fire inspections conducted annually. FY2004 Goals & Objectives: * Adopt the International Codes in conjunction with the Building Inspection Department. * Review the permit system currently in use and make adjustments as needed. * Review and revise the current "Policy Statements" into a user-friendly format. * Fire inspector to complete Police Academy and obtain certification as a Fire and Arson Investigator. * Evaluate inspection program to define target hazards and to ensure target hazards are inspected annually. Major Budgetary Issues & Operational Trends: * Maintaining adequate funds for required training. The Fire Marshal's Office functions are very technical in nature and require specialized training to allow employees to stay abreast of current technology. * Obtaining funding necessary to obtain the proper books needed to adopt the International Codes. * The clown program has become established as an important part of the department's public education program. Grant funding is sporadic, if available at all. It is requested that minimal funding be provided to the program to allow continued planning and expansion of the program. -119- DEPARTMENT: Fire EXPENDITURES Personnel Operations Capital TOTAL 2001-02 ACTUAL $323,763 $30,995 $0 $354,758 DIVISION/ACTIVITY: Fire Marshal's Office 2002-03 BUDGET $329,260 $35,529 $0 $364,789 2002-03 ESTIMATED $330,260 $32,142 $0 $362,402 ACCOUNT #: 101-4023-522 2003-04 BUDGET $326,770 $40,089 $0 $366,859 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 01-02 Estimated 02-03 Budget 03-04 Output/Workload # of Inspections 956 1,475 1,700 # of Permits 329 500 500 # of Citations/Warnings 32 100 150 # DRC/Preconstruction Meetings 137 200 125 # of Building/Fire Plans 167 200 200 # of Investigations 83 150 35 # of Offenses Filed 12 20 12 # of Classes/Programs 197 325 325 Public Relations Projects 24 40 40 PhotoNideo Services 80 80 80 Material Distributed 40,000 45,000 45,000 Special Projects 30 35 35 Efficiency Measures/Impact M&O Budget per Capita $7.68 $7.56 $7.37 Effectiveness Measures/Outcomes % Warnings from Inspections 3.35% 6.78% 8.82% # of People in Classes/Programs 6,533 10,000 10,000 of Population Affected by Programs 14.15% 20.86% 20.10% -120- Department: Fire Location and Hours of Operation: Division/Activity: Emergency Management 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: 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. 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. FY2003 Highlights & Accomplishments: * Assisted the City of Bedford with a complex tabletop exercise. The information was brought back to the City of Euless in preparation for our own exercise. * Completed revision of the City's emergency operations plan. We expect to send it to the State this summer for review and compliance approval. The plan has also been converted to the new State format and converted to CD-ROM format. * Attended several emergency management preparation courses, locally and in Austin, Texas. FY2004 Goals & Objectives: * Continue preparedness efforts for a large tabletop exercise. * Will continue the development of the domestic preparedness aspect of the emergency operation plan. * Will conduct continuous training sessions with executive staff members to facilitate continued training. Major Budgetary Issues & Operational Trends: * A budgetary request has been made to implement a part-time emergency management coordinator. The responsibility of the emergency management coordinator has increased significantly. The growth of our community and the ever-increasing responsibility of this position warrant an individual dedicated to emergency management. The position is currently a shared responsibility with EMS operations. A part-time emergency manager could focus on many responsibilities. There is an essential responsibility to keep our community informed, and to keep our staff trained, familiarized, and prepared. This individual would be able to focus solely on the emergency development of our city. The need has never been greater to designate someone with the sole responsibility of preparing our community for a disaster, and coordinating the recovery afterward. -121- DEPARTMENT: Fire EXPENDITURES Personnel Operations Capital TOTAL 2001-02 ACTUAL $0 $3,254 $0 $3,254 DIVISION/ACTIVITY: ACCOUNT #: Emergency Management 101-4024-522 2002-03 1 2002-03 1 2003-04 BUDGET ESTIMATED BUDGET $895 $0 $2,000 $4,350 $4,650 $12,245 $0 $0 $0 $5,245 $4,650 $14,245 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 01-02 Estimated 02-03 Budget 03-04 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 26 26 26 4 Efficiency Measures/Impact M&O Budget per Capita $0.07 Effectiveness Measures/Outcomes 4 4 $0.10 $0.29 -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. FY2003 Highlights & Accomplishments: * Relocated Fire Administrative offices to Building D. * Hired an Assistant Fire Chief, Training Officer, and Fire Marshal. * Completed our 5th Citizens Fire Academy. FY2004 Goals & Objectives: * To better prepare department employees to deal with Homeland Security issues. * To research options to improve use of technology for data recording. * Continue to pursue the combined regional communication facility. * Work with neighbor cities on boundary drop response plan. Major Budgetary Issues & Operational Trends: * Increased budgetary demand due to the threat of terrorist attacks. * Increased workload due to new laws regarding privacy of medical records. * Pursue grant opportunities to fund needed equipment. -123- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fire Administration 101-4040-522 EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I ESTIMATED I B2003-04 UDGET Personnel $261,668 $309,471 $305,271 $319,760 Operations $17,421 $21,936 $21,761 $23,756 Capital $0 $0 $0 $0 TOTAL $279,089 $331,407 $327,032 $343,516 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 01-02 Estimated 02-03 Budget 03-04 # Civilian Personnel 2 2 2 # Certified Personnel (Administration) 2 2 2 # Certified Personnel (Total) 59 59 59 Output/Workload # Incident Reports Processed 4,600 4,700 4,800 Avg. Ambulance Response Time 4:00 4:00 4:00 # Requisitions Processed 900 900 1,000 Efficiency Measures/Impact M&O Budget per Capita # Certified Personnel per 1000 population $6.05 $6.82 $6.90 1.28 1.23 1.19 Effectiveness Measures/Outcomes Insurance Service Organization Rating 3 3 3 -124- Department: Fire Location and Hours of Operation: Division/Activity: Suppression/EMS 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: Account #: 101-4041-522 To effectively deliver fire suppression, rescue, fire investigation, fire prevention and education, emergency medical care and advanced life support care, and transportation to a hospital for the citizens and visitors of Euless, Texas. Provide service necessary to conserve life and alleviate suffering. This service 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. FY2003 Highlights & Accomplishments: * The Fire Department hired several new employees: a Fire Marshal, a Fire Inspector, a Training Coordinator, and an Assistant Fire Chief. * The Department completed the purchase of a 110' Ariel fire truck and the purchase of a new Mobile Intensive Care Unit. * Implementation of the public access defibrillation program was completed. AED and CPR training was completed for approximately 60 city employees. * The Emergency Operations Plan was converted from the old text format to CD version and in the new State of Texas format. * Public education section has continued the successful fourth grade incentive program. Our clown program continues its development, and we completed two more Citizen Fire Academy classes. FY2004 Goals & Objectives: * Evaluate total call reflex time using fractile measures for fire and EMS. * Develop ongoing inventory measures for all fixed assets. * Implement healthy lifestyle duties to daily routine. * Evaluate ISO grade and improvement potential. * Develop domestic terrorism protocol that corresponds with the national threat level. * Enhance our abilities to handle domestic terrorism events with continued training (WMD) and information networking. * Continue to develop new training program. The new program will serve as a very productive and beneficial asset to our department's development. Major Budgetary Issues 8 Operational Trends: * Ongoing trend of flat economy will restrict development of programs. State regulatory agencies have suffered budget cuts this year and are looking to recoup losses at the local level. * Resource sharing is the future of our business. With local economies suffering, our surrounding resources are dwindling. Neighboring agencies are now looking for more resource sharing, which also affects local program growth and will likely force more regional initiatives in program development. * Domestic terrorism will be the new frontier of fire service delivery. Training and equipment specific to making our communities safe will be the next program to evolve in our profession. -125- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fire Suppression/EMS 101-4041-522 EXPENDITURES I 2001-02 ACTUAL I B2002-03 UDGET I 2002-03 ESTIMATED I 2003-04 BUDGET Personnel $3,739,510 $3,879,200 $3,979,200 $3,949,448 Operations $182,267 $223,111 $225,710 $308,937 Capital - $8,796 $4,250 $4,250 $4,250 TOTAL $3,930,573 $4,106,561 $4,209,160 $4,262,635 PERSONNEL: Full Time 53* 53.0 53.0 53.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Total Alarms 4,530 4,663 4,810 EMS Calls in City of Euless 1,125 1,895 2,215 Structure Fires 55 67 71 Vehicle Fires 22 38 42 Mutual Aid Received 49 55 62 Fire Property Damage 1,041,781 1,624,440 1,200,000 Output/Workload Mutual Aid Given EMS 27 55 60 Mutual Aid Received EMS 49 60 45 Mutual Aid Given Suppression 60 50 55 Efficiency Measures/Impact M & 0 Budget Per Capita 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 * Approved a Training Coordinator $85.14 4:00 min 6:17 min 5:12 min 9 0 0.057% $87.78 4:10 min 6:00 min 4:30 min $85.68 4:25 min 6:00 min 4:75 min 5 6 2 0 0.083% 0.058% -126- I ce 1 c6itts, page/why tett 4ta -127- Planning Land development Planning & Zoning Gen. Fund 96% $1,200,000 $1,000,000 - $800,000 - $600,000 $400,000 - $200,000 - DEVELOPMENT Director Mike Collins Inspection Services Code enforcement Building permits Expenditure History Development 4% `Y0 FY00 FY02 FY04 Bud. FY01 FY03 Est. Environmental Health 2 — Food handlers permits — Health inspections & permits Inspection Serv. 55% Budget Highlights * Approved funding for the 2003 International Building Code Books -128- Department: DivisionlActivity: Account #: Development & Planning Planning 101-6032-540 Location and Hours of Operation: 201 North Ector, Building C Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: To assist the City Council and Planning and Zoning Commission in the preparation of long and short range plans; to help guide the City's future development; and to assist in the planning, preparation, maintenance, coordination and enforcement of land development control ordinances, policies and plans. * Coordinate the activities of and prepare agendas, packets and minutes for the Development Review Committee, Planning & Zoning Commission, Board of Adjustments, Capital Improvements Advisory Committee, and City Council. * Assist developers and citizens in making application for rezoning, platting, site plan approval, specific use permits, and other land use related applications and coordinate the Development Review Committee's review, evaluation, and reporting on these applications to the appropriate Board or Commission. * Coordinate the review, update and maintenance of the City's Master Plan, Official Zoning Map, Unified Development Code, Impact Fees and other land use related plans, ordinances, and policies. FY2003 Highlights & Accomplishments: * Coordinated and facilitated development process that lead to formal zoning, site plan and/or plat approvals impacting over 900 lots in twelve (12) residential subdivisions and thirty commercial projects. * Completed a new layout of the front counter for the administrative support staff that improved customer service and work productivety, and enhanced general appearance of office. * Continued cross training of administrative support staff. * Developed streetscape/landscape plans for Glade Road and Harwood Road. * Successfully facilitated the implementation of the Zoning Board of Adjustments Amortization Ruling regarding the Dickey Apartments. FY2004 Goals & Objectives: * Ensure special conditions approved for residential developments are constructed. * Develop streetscape/landscape plans for Main Street * Complete a Review of 121 Gateway District Architectural Design Standards. * Provide a comprehensive review and analysis of Bennett Property Master Plans. * Continue revisions to Unified Development Code that will provide visual illustrations to support and complement narrative code requirements. Major Budgetary Issues & Operational Trends: * Zoning approvals in the last several years of residential subdivisions has shifted the primary activities of this division to facilitating and coordinating the inspection and monitoring of the actual construction and the impact this construction activity has on adjacent established residential properties. * Single family residential starts will continue to track local/national economy. * Smaller scale developments will continue to be proposed for in -fill sites. * New large scope commercial/residential developments will be located in two areas. -1 29- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Development & Planning Planning 101-6032-540 EXPENDITURES 1 2001-02 1 2002-03 I 2002-03 2003-04 ACTUAL BUDGET ESTIMATED 1 BUDGET Personnel $216,003 $226,800 $226,800 $232,456 Operations $22,836 $32,579 $32,579 $32,579 Capital $2,164 $0 $0 $0 TOTAL $241,003 $259,379 $259,379 $265,035 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 01-02 Estimated 02-03 Budget 03-04 Zoning Change Applications 6 10 8 Planned Developments 7 6 Site Plan Applications 18 20 15 Land Plan Applications 2 10 0 Preliminary Plat Applications 12 10 6 Final Plat Applications 8 10 10 Replat Applications 4 5 6 Specific Use Permit Applications 18 10 10 Variance Requests 14 6 2 Special City Council/P&Z requests 20 20 2 Output/Workload Pre -Development Conferences 280 250 250 Planning & Zoning Commission Items 200 50 50 Council Related Items 125 35 35 Ordinance Review and Revisions 5 10 2 Special Reports and Studies 3 10 3 Efficiency Measures/Impact M&O Budget per Capita $5.22 $5.41 $5.33 Effectiveness Measures/Outcomes APA Midwest Section Award 1 1 1 CC & P&Z concurrence w/DRC 1 1 1 TX APA Excellence in Planning Award 1 1 1 -130- Department: DivisionlActivity: Account #: Development & Planning Inspection Services 101-6034-540 Location and Hours of Operation: 201 North Ector, Building C Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services To evaluate, recommend and enforce minimum standards to safeguard life or limb, health, property and public welfare by regulating and controlling the design, construction, quality of materials used and occupancy, location and maintenance of all buildings and structures within the City of Euless and certain equipment specifically regulated. Other areas include air pollution, hazardous wastes, illegal dumping, high grass and weeds, and general environmental complaints. To regulate the initial construction, subsequent remodeling, and occupancy of all buildings and structures within the City of Euless. To maintain residential buildings in a safe and aesthetically pleasing manner and to provide a complaint program to the public which will effectively and promptly eliminate code violations. FY2003 Highlights & Accomplishments: * Completed updated building and code requirement information forms for distribution to the public and contractors. * Completed a streamlining of permit submittal application and review process. * Developed and implemented in-house building code related issues training for inspectors. * Developed new procedures to implement the 2000 International Residential Codes (IRC) with the residential builders, establishing a leadership role for the City of Euless as one of the first in the metroplex to adopt such codes. FY2004 Codes & Objectives: * Adopt complete set of 2003 International Codes. * Develop and implement in-house 2003 International Code related issues training for inspectors. Major Budgetary Issues and Operational Trends: * New State Law Mandated certification requirements for inspectors will increase the amount of training hours and funding. * Adoption of new codes will necessitate purchase of 2003 International Code Books. * Building Inspection activity will remain strong and steady. -131- DEPARTMENT: Development & Planning EXPENDITURES Personnel Operations Capital TOTAL DIVISION/ACTIVITY: ACCOUNT #: Inspection Services 101-6034-540 2001-02 2002-03 2002-03 2003-04 ACTUAL I BUDGET I ESTIMATED I BUDGET $388,002 $460,353 $460,353 $477,131 $33,920 $33,684 $33,684 $33,684 $0 $0 $0 $0 $421,922 $494,037 $494,037 $510,815 PERSONNEL: Full Time 11.0 9.0 9.0 9.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Complaints Received 2,638 1,250 1,750 Output/Workload Residential - New/Attached 107 182 215 Residential - Remodel 86 58 110 Residential - Swimming Pools 19 6 20 Commercial - New 8 4 4 Multifamily - New 4 1 1 Multifamily - Swimming Pools 2 1 1 Commercial & Multifamily Remodel 48 46 46 Industrial Buildings 0 2 0 Churches 2 1 0 Schools 0 0 0 Misc. Permits 2,148 1,474 1,500 Certificates of Occupancy 396 372 325 Inspections 11,398 9,064 12,000 Plan Review 2,008 375 400 Efficiency Measures/Impact M&O Budget per Capita $9.14 $10.30 $10.27 Effectiveness Measures/Outcomes -132- Department: Division/Activity: Account #: Development & Planning Environmental Health 101-6065-540 Location and Hours of Operation: 201 North Ector Drive, Building C Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: To protect the public health through education, surveillance and enforcement of ordinances and codes. Areas included are: food establishments, long term care facilities, child care facilities, 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 and Grapevine 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. FY2003 Highlights & Accomplishments: * Received excellent report from Dr. Robert Tafel, City Health Officer, regarding the quality and experience of the Health Services Program in responding to health related situations. * Completed update of health related information forms for distribution to the public and food service providers. FY2004 Goals & Objectives: * Continue to participate in training/educational opportunities necessary to stay current on public health issues. * Continue to effectively communicate to our customers on public health issues. * Continue to utilize technology to improve service delivery. Major Budgetary Issues & Operational Trends: * As new public health concerns are identified, inspectors knowledge and skills must stay current. * Must maintain quality of service and high output as new customers are added. -133- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Development & Planning Environmental Health 101-6065-540 EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I 2002-03 ESTIMATED I 2003-04 BUDGET Personnel $94,346 $135,986 $135,986 $141,377 Operations $11,996 $13,238 $13,238 $13,238 Capital $0 $0 $0 $0 TOTAL $106,342 $149,224 $149,224 $154,615 PERSONNEL: Full Time 2.0* 3.0** 3.0** 3.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Output/Workload Food Service Permits 385 390 390 Retail Food Permits 185 185 185 Day Care Inspections 48 49 50 Swimming Pool Inspections 557 560 565 Nursing Homes 4 6 6 Food Service Establishment Permits 565 580 590 Efficiency Measures/Impact M&O Budget per Capita $2.30 Effectiveness Measures/Outcomes Food Permits per Inspector Swimming Pool Inspections per Insp. * Moved one inspectorfrom Inspection Services **Moved secretary from W&S non departmental $3.11 $3.11 292 290 295 280 280 285 -134- I TI -135- COMMUNITY SERVICES Swimming Pools — Maintenance of pools Operation of three neighborhood pools — Swimming classes Gen. Fund 92% $2,500,000 $2,000,000 - $1,500,000 - $1,000,000 - $500,000 $0 FY00 FY02 FY04 Bud. FY01 FY03 Est. Director Ray McDonald* CAdministration Leisure Services Parks Recreational activities adult and children — Athletic programming _ Youth, pre-school and senior programs Projects and special events — Maintenance of city parks — Arbor Daze Develop & improve — Texas Star concert series city parks _ Beautification and historical preservation Community Svcs 8% Expenditure History Parks 63% Pools 4% — Summer musical Admin 4% Special Events 5% Leisure Srvcs. 24% Budget Highlights *Approved funding for parking repairs at several park locations from car rental receipts * Approved funding for additional irrigation citywide * Approved funding for lighting replacements at Softball World and the Parks at Texas Star * Approved funding for a Splash Pool at South Euless Park *Community Services also manages other funds which include: Softball World at Texas Star; the Parks at Texas Star, Arbor Daze and Recreation Classes. —136— Department: Division/Activity: Account #: Parks & Community Services Leisure Services 101-7051-550 Location and Hours of Operation: Midway Recreation Center - 300 W. Midway, 6:00 am to 10:00 pm Monday through Friday; 9:00 am to 6:00 pm Saturday; 12:OOpm — 6:OOpm Sunday, Simmons Senior Center, 508 Simmons, 7:00 am to 3:30pm Monday through Friday and Ruth Millican Center, 201 Cullum Drive Mission / Programs / Services: 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. FY2003 Highlights & Accomplishments: • Facility cleanliness has improved and customer satisfaction has increased at Midway Recreation Center, Ruth Millican Center and Simmons Senior Center. * Memberships sold and daily visits have increased by 61% * The Senior Citizens took 35 trips to different locations throughout the state. * Participation in athletic programs have increased by 308%. FY2004 Goals & Objectives: * To continue training of part-time staff with regards to computers and customer service. • Develop an evaluation system to evaluate programs, activities and events for program continuation, program deletion or program improvement. * Conduct member and participant surveys at the Recreation Center and Senior Center. 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. -137- DEPARTMENT: DIVISION/ACTIVITY: Community Services Leisure Services EXPENDITURES Personnel Operations Capital TOTAL 2001-02 I 2002-03 I 2002-03 ACTUAL I BUDGET I ESTIMATED $402,887 $438,166 $438,166 $57,785 $48,556 $48,556 $0 $0 $0 $460,672 $486,722 $486,722 ACCOUNT #: 101-7051-550 2003-04 BUDGET $419,431 $48,775 $0 $468,206 PERSONNEL: Full Time 7.0 7.0 7.0 7.0 Part Time 6.0 6.0 6.0 6.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 # Memberships Sold 3,649 4,434 4,500 Output/Workload # Racquetball players 2,434 players 4,052 players 3,800 players # Track users 9,826 12,000 10,000 # Fitness Center users 29,433 44,180 45,000 Efficiency Measures/Impact M&O Budget per Capita $9.98 $10.15 $9.41 Effectiveness Measures/Outcomes Midway Recreation Center Attendance 7,171 100,000 100,000 Ruth Millican Center Attendance 21,375 10,000 10,000 Simmons Center Attendance 16,119 11,000 10,000 Gymnasium 37,800 42,000 40,000 Youth Classes 7,345 8,600 9,000 Adult Classes 3,754 5,120 5,500 -138- 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 P.M., with some Saturday and Sunday work to clean parks, athletic fields preparation, and flexible (earlier) hours during hot weather. Mission / Programs / Services: To provide safe and attractive parks 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 18 athletic fields, 4 pavilions, 2 gazebos, 3 pools, 4 jogging trails, 3 rose gardens, 22 picnic areas, 11 playgrounds, one amphitheater, and parking areas for a total of almost 342 acres. The department serves ten sports seasons and annually provides leisure opportunities for tens of thousands of users in a safe and beautiful environment. FY2003 Highlights & Accomplishments: * Completion of Texas SmartScape demonstration bed at Parks and Community Services (PACS) building on Royal Parkway. This bed is featured on Texas Parks & Wildlife website at www. dfwstormwater. com\smartscane. com * Completion of harvesting of inground tree farm and placement throughout city parks and facilities. * Completion of irrigation system, landscape, and drainage for City Hall — Building D. * Transitioned and opened new Park Maintenance Facility Building. * Construction and subsequent opening of new 11,000 sq. ft. greenhouse. This facility now allows for the growing and cultivation of trees for all give -a -way programs. These trees were previously purchased through operating budgets. * Completed Irrigation project at McCormick Park. FY2004 Goals & Objectives: * Continue to improve the condition and beautification of community parks and public areas. * Continue the upkeep and maintenance of all park amenities in all parks and facilities. * Continue to complete all irrigation projects according to the "Building Blocks Of The Future" plans. * Assist in the development and design of the Preserve At McCormick Park. * Assist in the development and subsequent maintenance of the new Hike & Bike Trail. * Landscape and beautification of areas surrounding Main Street and Harwood Roads. Major Budgetary Issues & Operational Trends: * Increased acreage and new facilities add to maintenance and labor requirements that place burdens on the existing baseline budget. Continued review and management of existing expenses are required to ensure coverage and maintenance is consistent with citizen expectations. -139- DEPARTMENT: Community Services EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2001-02 ACTUAL $917,096 $279,301 $0 $1,196,397 DIVISION/ACTIVITY: Parks 2002-03 BUDGET $931,465 $320,954 $0 $1,252,419 2002-03 ESTI MATED $931,465 $320,954 $0 $1,252,419 18.0 18.0 18.0 7.0 7.0 7.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand # of Sports Seasons Athletic Fields Pavilions Gazebos Ponds Pools Jogging Trails Rose Gardens Picnic Areas Playgrounds Amphitheater Total Acres Output/Workload Special Projects Hours Safety Inspection Hours Fixture Maintenance Hours Equipment Maintenance Hours Clerical Dispatch Hours Horticulture Hours Water Truck Hours Ballfield Maintenance Hours Beautification Hours Manual Watering Hours Irrigation 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 * Removed Asst of PACS Director ACCOUNT #: 101-7052-550 2003-04 BUDGET $883,267 $324,874 $0 $1,208,141 17.5* 7.0 Actual 01-02 Estimated 02-03 Budget 03-04 14 14 14 31 31 31 5 5 5 2 2 2 1 1 3 3 3 6 6 6 3 3 3 110 114 114 13 13 13 1 1 1 342 350 350 3,051 198 1,964 694 3,015 6,281 406 2,945 0 783 493 426 379 637 1,605 7,561 19.00 $3,498 $25.92 3,103 190 1,837 794 3,070 5,541 369 2,902 0 793 488 386 380 618 1,710 7,866 19.44 $3,578 $26.12 7.41 7.30 4,000 200 2,000 800 3,070 5,600 400 3,300 0 800 600 400 400 800 2,000 8,000 20.00 $3,452 $24.28 7.04 -140- Department: DivisionlActivity: 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 8:30 PM Mission / Programs / Services: To provide a safe, wholesome water environment for the Euless citizens. To offer programs for all ages. To operate a cost efficient department by producing revenue through gate fees, instructions and rental. To offer swimming, diving and water aerobics in various skill levels for Euless citizens. To provide a safe and sanitary environment for open swim during public hours. FY2003 Highlights & Accomplishments: * Repaired deck at Midway Pool. * Replaced diving board with slide at South Euless Pool. * The entrance to Wilshire Pool is now ADA compliant. * Midway and Wilshire Pools were re -painted. FY2004 Goals & Objectives: * Continue to offer safe, quality services. * Develop a detailed aquatic facility plan for the future. Major Budgetary Issues & Operational Trends: * Age of existing pools and filter systems. * Compliance with Texas Department of Health standards for public swimming pools. -141- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Swimming Pools 101-7053-550 EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I 2002-03 ESTIMATED I 2003-04 BUDGET Personnel $54,752 $47,817 $47,815 $47,817 Operations $26,903 $26,711 $26,711 $26,711 Capital $0 $0 $0 $0 TOTAL $81,655 $74,528 $74,526 $74,528 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 01-02 Estimated 02-03 Budget 03-04 Days Open 93 93 93 Swimming Pools 3 3 3 Output/Workload Guard Hours: Midway 10,241 12,500 12,500 South Euless 4,134 5,000 5,000 Wilshire 4,457 5,000 5,000 Efficiency Measures/Impact M&O Budget per Capita $1.77 Effectiveness Measures/Outcomes $1.55 $1.50 -142- Department: Division/Activity: Account #: Parks & Community Services Projects & Special Events 101-7083-550 Location and Hours of Operation: 1314 Royal Parkway, 8:00 AM to 5:00 PM Monday through Friday Mission / Programs / Services: To provide the citizens with a superior recreation experience through structured projects and special events. To successfully manage special projects that enhance departmental presence throughout the community. To develop a strong community presence for the entire Parks and Community Services Department. FY2003 Highlights & Accomplishments: * Expanded existing events for the Parks & Community Services Department, that included: Arbor Daze, Arbor Daze Premier Night Auction, Trash Off, Easter Egg Hunt, American Heart Walk, Halloween Thing, Texas Star Concert Series, Christmas Parade of Lights, Heritage Park Christmas, Ice Fest, Christmas Tree Lighting, Taste of Northeast, and New Year's Eve Concert Series. * Increased volunteer base and hosted volunteer banquet at Texas Star Golf Course. * Assisted in Texas Star Golf Course marketing material utilized at various golf shows. * Increased community presence through aggressive marketing campaign that included water bill inserts, marketing displays throughout the city, banners, posters, post cards, and various advertising media. * Hosted Games Of Texas 2003 and Heroe's Celebrity Baseball Toumament. FY2004 Goals & Objectives: * Continue to increase the number of special event opportunities for all Euless residents. * Increase volunteer opportunities and expand the incentive program for volunteers. * Increase sponsorship revenues for all special events. * Continue to strengthen professional relationships with local businesses. * Host Games Of Texas 2004. Major Budgetary Issues and Operational Trends: * Additional part time staff required to manage popularity and success of special events. * Additional baseline marketing budget to maintain the consistency and momentum of departmental marketing plan objectives. -143- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Projects & Special Events 101-7083-550 EXPENDITURES I 2001-02 ACTUAL I BUDGET I 2002-03 ESTIMATED I B2003-04 UDGET Personnel $79,803 $87,857 $87,857 $78,747 Operations $12,687 $12,225 $12,225 $12,225 Capital $0 $0 $0 $0 TOTAL $92,490 $100,082 $100,082 $90,972 PERSONNEL: Full Time Part Time 2.0 2.0 0.0 0.0 2.0 2.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Special Events 12 14 14 Output/Workload Concert Series 6 4 4 Christmas Parade of Lights 1 1 1 Heritage Park Christmas 1 1 1 Icefest at Dr. Pepper StarCenter 1 1 1 Strongman Contest 2 0 0 Easter Egg Hunt 1 1 1 Texas Trash Off 1 1 1 HER Showcase 1 1 1 Arbor Daze Festival 1 1 1 Arbor Daze Auction 1 1 1 World Series 2 0 0 PACS Appreciation Banquet 1 1 1 Texas Star Member Functions 4 4 4 Marketing Shows 3 1 1 Halloween Thing 1 1 1 Heart Walk 1 1 1 Dog Daze of Summer 1 1 1 Games of Texas 0 1 1 Celebrity Heroe's Baseball Tournament 1 1 1 Efficiency Measures/Impact M & 0 Budget per Capita $2.00 Effectiveness Measures/Outcomes $2.09 $1.83 -144- 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. To set departmental mission and provide direction for multi -faceted department. To develop cohesive "team". FY2003 Highlights 8 Accomplishments: * Expanded leisure service programming opportunities and events. * Provided training opportunities for staff development. FY2004 Goals 8 Objectives: * Promote a healthier community with a comprehensive leisure program package. * Develop training opportunities for all departmental employees. * Expand fiscal controls. * Review and determine efficiencies with respect to credit card discount fees. Major Budgetary Issues and Operational Trends: * Continue to provide resources necessary for all staff in the performance of delivering comprehensive leisure service programs that will meet and exceed the expectations of the citizens of Euless. -145- DEPARTMENT: DIVISIONIACTIVITY: ACCOUNT #: Community Services Recreation Administration 101-7084-550 EXPENDITURES I ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $62,471 $64,406 $64,406 $66,928 Operations $5,427 $10,820 $10,820 $10,820 Capital $0 $0 $0 $0 TOTAL $67,898 $75,226 $75,226 $77,748 PERSONNEL: Full Time Part Time 1.25 1.25 0.0 0.0 1.25 1.25 0.0 0.0 PERFORMANCE MEASURESISERVICE LEVELS Input/Demand Park Board Meetings Output/Workload Actual 01-02 16 Efficiency Measures/Impact M & 0 Budget per Capita $1.47 Effectiveness Measures/Outcomes Estimated 02-03 Budget 03-04 16 16 $1.57 $1.56 -146- i th w y telt Ua,zA. -147- PUBLIC WORKS Director Ron Young* Street Maintenance Animal Control J ( Engineering — Street repairs — Animal adoptions — 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 Gen. Fund 95% Expenditure History $1,400,000 $1,200,000 - $1,000,000 - $800,000 $600,000 -!/i $400,000 - $200,000 - /j; $0 FY00 Street Maint. 69% Public Works 5% FY04 Bud. FY03 Est. Engineering 12% Animal Control 19% Budget Highlights * Approved $300,000 for annual street overlay program *Approved $100,000 for annual sidewalk program * Approved funding for renovations to the animal shelter *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. • —148- 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: Street Maintenance Account #: 101-8033-531 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. FY2003 Highlights 8 Accomplishments: * Repaired 612,612 square feet of asphalt pavement. * Crack sealed 20,776 linear feet of street. * Patched 871 potholes in pavement. * Replaced 610 linear feet of curb and gutter. * Replaced 5,465 square feet of sidewalk. * Installed or replaced 461 signs. * Installed 4,156 linear feet of roadway pavement markings. * Replaced 2,790 square feet of flat work. FY2004 Goals 8 Objectives: * Continue the use of private vendors to supplement City forces. * Stay ahead of deteriorating streets. * Concentrate on preventive maintenance. Major Budgetary Issues 8 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 preventive maintenance. -149- DEPARTMENT: Public Works EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2001-02 ACTUAL $445,672 $304,546 $0 $750,218 11.0 1.0 DIVISION/ACTIVITY: Street Maintenance 2002-03 I BUDGET $484,122 $273,930 $0 $758,052 11.0 1.0 2002-03 I ESTIMATED $484,122 $273,930 $0 $758,052 11.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand Linear Miles of Curbs & Gutters Linear Miles of Sidewalk Linear Lane Miles of Streets Output/Workload Square Foot of Overlay Linear Lane Foot Crack Sealed Pot Holes Patched Lane Miles Streets Swept Linear Foot Curb/Gutter Replaced Square Foot Flatwork Replaced Square Foot Sidewalk Replaced Miscellaneous Project Hours Signs Made, Repaired, Replaced Linear Lane Feet of Street Markings Linear Feet of Channel Maintenance Linear Feet of Storm Sewer Maint. Efficiency Measures/Impact M&O Budget per Capita Effectiveness Measures/Outcomes Actual 01-02 182 1.5 182.0 767,154 128,268 1,572 339 2,513 8,892 19,561 1,239 1,272 17,210 10,565 5,611 $16.25 Estimated 02-03 182 1.5 182.0 500,000 50,000 1,800 800 8,000 10,000 15,000 1,500 1,000 30,000 10,000 10,000 $15.81 ACCOUNT #: 101-8033-531 2003-04 BUDGET $489,855 $273,543 $0 $763,398 11.0 1.0 Budget 03-04 182 1.5 182.0 700,000 50,000 15,000 800 2,000 6,000 10,000 1,500 1,000 10,000 10,000 10,000 $15.34 -150- 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. FY2003 Highlights & Accomplishments: * Completely re -staffed Animal Control. * All Animal Control Officers are now certified by Texas Department of Health. * Started a new spay and neuter program. FY2004 Goals & Objectives: * Provide continuing education for Animal Control Officers. * Continue humane treatment and care for animals in the shelter. * Encourage adoption from the shelter. * Continue the best possible service to the citizens of Euless. Major Budgetary Issues 8 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. -151- DEPARTMENT: Public Works EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time DIVISION/ACTIVITY: ACCOUNT #: Animal Control 101-8064-531 2001-02 2002-03 2002-03 2003-04 ACTUAL I BUDGET I ESTIMATED I BUDGET $170,369 $174,263 $174,263 $190,747 $16,145 $16,507 $16,507 $17,007 $0 $0 $0 $0 $186,514 $190,770 $190,770 $207,754 3.0 3.0 1.0 1.0 3.0 3.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Calls for Service 3,200 3,000 3,000 Average # Animals in Shelter 64 50 50 Output/Workload Animals Picked Up 1,301 1,500 1,500 Animals Returned to Owners 171 300 200 Animals Released to SPCA 27 50 20 Citations Issued 81 80 80 Dead Animals Removed 549 460 500 Adoptions 492 500 500 Euthanized 363 400 400 Efficiency Measures/Impact M&O Budget per Capita $4.04 $3.98 $4.18 Effectiveness Measures/Outcomes Animal Bites 77 100 100 -152- Department: Public Works Division/Activity: City Engineer Location and Hours of Operation: 201 North Ector Drive, 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 flood plain 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 construction within the City and reviews all development plans. * Review all development plans for regulation compliance, engineering design, and safety and health concems. * Review all engineering studies and plans for accuracy and compliance. * Inspect all 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. FY2003 Highlights & Accomplishments: * Completed construction on Harwood Road from North Main to State Highway 360. * Reviewed 50 sets of engineering plans, 20 site plans, 55 zoning cases, 65 plats, 128 public service requests, 50 street use permits, 190 street light requests, 30 floodplain related inquiries, 18,000 linear feet of sanitary sewer installed and inspected, 19,000 linear feet of water main installed and inspected, and 72,000square yards of pavement constructed and inspected. Finalized North Main Street design and completed North Main Street utility relocations. Advertised, awarded contract, and began construction of North Main Street. Completed construction on Hurricane Creek Slope Protection (Texas Star) Phase II. Continued West Pipeline Road design. Completed construction on Gateway Blvd. Began landscaping project on Harwood Road. Reviewed Community Development Block Grant sanitary sewer plans. Designed, advertised, and awarded contract for miscellaneous sanitary sewer replacements. Began roadway illumination project on Mid -Cities Blvd. FY2004 Goals & Objectives: * Complete construction of North Main Street. * Complete the design of West Pipeline Road. * Acquire right-of-way for West Pipeline Road. * Design and construct approved drainage utility projects. * Implement NPDES Phase II storm water requirements. * Upgrade traffic signals and school crossings throughout the City. * Complete construction of FM 157 south of State Highway 10. * Coordinate SH 360 construction with Texas Department of Transportation (TxDOT). * Complete sanitary sewer replacement projects. * Coordinate SH 10 widening with TxDOT. * Complete the design of Glade Road from Champagne Street to SH 360. Major Budgetary Issues & Operational Trends: * Construction unit bid prices show a slowing inflationary trend. * * * * * * * * * -153- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works City Engineer 101-8066-531 EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I ESTIMATED I 2002-03 B2003-04 UDGET Personnel $64,665 $102,013 $102,013 $115,296 Operations $25,885 $21,376 $21,376 $21,376 Capital $0 $0 $0 $0 TOTAL $90,550 $123,389 $123,389 $136,672 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 01-02 Estimated 02-03 Budget 03-04 DRC Packets Reviewed 67 80 70 Engineering Plans Reviewed 40 50 44 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $1.96 $2.57 $2.75 Effectiveness Measures/Outcomes -154- -155- NON -DEPARTMENTAL Non -departmental — Handles citywide expenditures — Retiree benefits Gen. Fund 86% $5,000,000 • $4,000,000 - $3,000,000 - $2,000,000 - $1,000,000 - $0 City Manager's Office Joe Hennig-City Manager Betterment Fund — Funded by citizen contributions Community beautification and enhancement Non -Dept 14% Non Dept. 96% Expenditure History FY00 FY02 FY04 Bud. FY01 FY03 Est. Large changes between years is due to approved one-time capital needs. JLegal Services — Attorney fees — Municipal court legal services Betterment 1% Legal 3% Budget Highlights * FY04 includes one time funding for all departments. * FY04 includes contingency funds for retiree benefits, salaries and City Manager's Office. * Approved one-time transfers to the Health Insurance fund and Worker's Comp fund. —156— 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. FY2003 Highlights & Accomplishments: * Continued funding for street overlay program in the amount of $300,000 annually. * Provided funding for one-time capital purchases for all departments citywide. FY2004 Goals & Objectives: * Continue funding of annual street overlay and annual sidewalk program. * Continue to provide funding for computer hardware and software replacements and upgrades. * Provide funding to develop energy conservation measures. * Continue to provide funding to all departments for one-time capital needs, as funding is available. Major Budgetary Issues & Operational Trends: * As our aging work force retires, additional funding will be necessary to maintain retiree benefits. * In order to recruit and retain a solid work force, the City will continually review and revise the current employee pay plan. -157- DEPARTMENT: DIVISION/ACTIVITY: Non -Departmental* General Fund EXPENDITURES I 2001-02 ACTUAL Personnel $66,898 Operations $1,372,524 Capital $821,802 TOTAL $2,261,224 PERSONNEL: Full Time Part Time 2002-03 2002-03 BUDGET ESTIMATED $148,017 $148,017 $2,345,082 $2,328,970 $1,218,895 $903,996 $3,711,994 $3,380,983 ACCOUNT #: 101-9060-590 2003-04 BUDGET $203,246 $1,774,970 $1,160,396 $3,138,612 0.25 0.25 0.25 0.25 0.00 0.00 0.00 0.00 General Fund Nondepartmental 2002-2003 Budget Personnel 18% Operating 48% * Includes expenses that are not specific to any one department. -158- 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. The 1+1=2 program has distributed over 100,000 trees since 1990. In FY99, the City of Euless surpassed their goal of 50,000 trees before the year 2000. City Council maintains full discretion over all funded projects. FY2003 Highlights & Accomplishments: * 1+1=2 Program realized continued growth; planting and distribution of trees has exceeded 100,000 trees since the inception of the program in 1990. * Christmas Parade of Lights and Tree Lighting Ceremony recognized record breaking attendance and participation. * Installed and secured a new 50-ft. Christmas tree at City Hall complex. FY2004 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, and Tree Recycling Programs. Major Budgetary Issues & Operational Trends: Continue funding tree program and Christmas Parade of Lights. Program cost efficiencies will continue to be realized as these two events are now combined. -159- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non -Departmental Betterment Fund 101-9061-590 EXPENDITURES ACTUAL I 2002-03 BUDGET I 2002-03 ESTIMATED I 2003-04 BUDGET Personnel $0 $0 $0 $0 Operations $45,341 $22,000 $22,000 $22,000 • Capital $0 $0 $0 $0 TOTAL $45,341 $22,000 $22,000 $22,000 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 Betterment Fund Senior Citizens Fuller House Remodel 4% Lakewood / Del Norte Prior Year Receipts 4% 2% 5% Miscellaneous 9% Playground Equip. 10% 1 +-1= 2 Program 12% AA v 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 37% of all accounts make voluntary contributions. —160— DEPARTMENT: Non -Departmental EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time $200,000 $180,000 • $160,000 • $140,000 • I$120,000 $123 3 u) s. E$100,000 $80,000 $60,000 $40,000 • $20,000 • $0 — FY95 FY96 2001-02 ACTUAL DIVISION/ACTIVITY: Legal Service 2002-03 BUDGET $0 $105,000 $0 $105,000 2002-03 ESTIMATED* $0 $105,000 $0 ACCOUNT #: 101-9021-590 2003-04 BUDGET $0 $105,000 $0 $105,000 $105,000 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Legal Services General Fund ". ey.•." y y y y.,,•v,y,.•,.®,y,y,y,'b,q,,v®,".,y,.°,.e,,®„b,,a,.r,y®y,."•yy..,..•, y.y,y..",, P•J•.a a•ep J•J•J. .J•J•J •J"J•."•."•.'•J•."•.".J•Jae •J•J•J.®"•J•."•a •o •J..•.J•"••,••a"•J� ",".•°_`ti® m....._•.®•..y"sa,°vy.y.•..•..y.ye4,.y.•..•..."n°ye"aa".m°..•,•!�a'.!.5,.".M a.".?."nJ"�:."•.y.•,.y�yay. J.J.J.."•J•J•J• J"." J•J J•J J•J•J•J•J•.° .•'• a°•e" e •e as •.".J•."•J•J•. . •J•J. J." .. . FY97 FY98 FY99 FY00 FY01 * In FY99, legal expenses increased due to lobbying expenses. FY02Actual FY03 Est. FY04 Budget -161- % i 91AALts/ c WATER DEPARTMENT C Water Office Utility Billing Water/Drainage/Garbage Central cash collections Delinquent collections Customer service W&S Fund 96% $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 Expenditure History FY00 *FY01 *Added GIS to this department Director Loretta Getchell FY02 FY04 Bud. FY03 Est. Geographic Information Systems Maintains maps of city streets water/sewer systems, & flood areas Computerized network system for development Graphics analysis citywide Wtr. Dept. 52% GIS 48% Budget Highlights * Approved funding for citywide computer hardware needs *Approved funding for online bill pay for utility billing * Approved funding for a new planametrics data software system —162— Department: Finance 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: Division/Activity: Utility Billing Account #: 501-2070-515 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 it's 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. FY2003 Highlights & Accomplishments: One new City Employee was hired as a Utility Billing Clerk due to a promotion within. An ordinance change was implemented relating to domestic commercial water meters and sprinklers meters for multi -family and commercial accounts to ensure adequate security deposits for accounts that have continual delinquency issues. Over $2,900 was collected from previously written -off accounts with the assistance of American Municipal, the City's Collection Agent. From the first billing cycle in February 2002 to the last billing cycle in September, 654 deposits were billed to delinquent accounts totaling $13,160. FY2004 Goals & Objectives: Cross train new employees so all office and software procedures can be performed by three employees. Implement use of COLD Storage system for archiving reports to meet record retention requirements of the State of Texas. Provide effective customer service training program for new billing staff. Continue to improve, develop and document operational processes for billing office. Major Budgetary Issues and Operational Trends: Credit card usage fees have increased almost exponentially. FY 2000 credit card expenses were slightly less than $2,000. Credit card expenses for FY2003 are projected at $14,000. While this is an expense that can't be controlled, there may be options available that allow to reduce and/or recover a portion. Over 125 checks are received weekly (and increasing) from online payment services. All of these checks require special attention. Account number verification can be performed as payments are entered; however no payment stubs are received with the checks, so copies of the checks must be made. The ability to receive payments online may reduce this number. With the increased postage rates and the change in delinquency processing we have extended the mailing date of delinquency letters in an effort to reduce this cost. The postage savings for the first month were approximately $400. -163- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Utility Billing Office 501-2070-515 EXPENDITURES I 2001-02 ACTUAL I BUDGET ESTIMATED I 2002-03 B2003-04 UDGET Personnel $186,738 $201,352 $201,352 $210,326 Operations $82,934 $97,225 $92,800 $101,425 Capital $0 $0 $0 $0 TOTAL $269,672 $298,577 $294,152 $311,751 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 01-02 Estimated 02-03 Budget 03-04 # Service Calls 6,222 7,426 7,700 Monthly Avg. # of Water Accounts 11,504 11,630 11,800 Monthly Avg. # of Sewer Accounts 11,034 11,212 11,400 Monthly Avg. # of Sanitation Accounts 10,266 10,360 10,500 Output/Workload # of New Accounts 1,839 1,430 1,600 # of Transfers 87 52 60 # of Billing Cycles 48 48 48 $ Billed Water & Sewer $10,253,849 $11,974,071 $13,171,478 $ Billed Drainage $762,111 $613,676 $615,000 $ Billed Recycling $302,570 $245,670 $201,143 $ Billed Minimum Housing $85,515 $87,314 $88,000 $ Billed Service Initiation Fees $122,014 $170,270 $150,000 # of Delinquent Notices Mailed 19,995 19,476 16,100 # of Delinquent Tags Hung 5,931 7,010 5,136 # of Delinquent Cut-offs 1,099 1,298 1,212 Efficiency Measures/Impact M&O Budget per Capita Delinquent Cut-off per W&S Customer Delinquent Cut-off per Notice Mailed Delinquent Cut-off per Tag Hung $5.84 9.55% 5.50% 18.53% Effectiveness Measures/Outcomes W&S Billing Write-offs 34.00% $6.13 11.16% 6.66% 18.52% $6.27 10.27% 7.53% 23.60% 0.28% 0.25% -164- Department: Division/Activity: Account #: Fiscal & Administrative Services GIS 501-5076-519 (Geographic Information Systems) Location and Hours of Operation: 201 N. Ector Drive, Building C 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 advise 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. FY2003 Highlights & Accomplishments: * Implemented new GeoDatabase structure for approximately 75% of the City's geographic data. * Created component inventory for the GASB 34 project for water, sewer, and street utilities. * Enhanced the on-line mapping program to run on the newest technology. FY2004 Goals & Objectives: * Complete storm drain inventory for GASB 34 project. * Expand the "Digital Map Book" for use by Police and Public Works. * Implement the new "topology" rules for the City's geodatabase. * Continue updates of all geographically referenced data as necessary. Major Budgetary Issues and Operational Trends: -165- DEPARTMENT: Fiscal & Administrative Services EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time Input/Demand Sun Spares Zoning Cases Land Plan Various sites Output/Workload Zoning Water & Sewer Land Use Map Books 2001-02 ACTUAL $179,587 $52,501 $7,796 $239,884 DIVISION/ACTIVITY: GIS (Geographic Information Systems) 2002-03 BUDGET $188,287 $86,899 $7,200 $282,386 2002-03 ESTIMATED $188,287 $86,899 $7,200 $282,386 3.0 3.0 3.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Efficiency Measures/Impact M&O Budget per Capita Effectiveness Measures/Outcomes Actual 01-02 2 80 20 70 60 1 30 120 Estimated 02-03 2 80 20 70 60 1 30 120 $5.20 $5.89 ACCOUNT #: 501-5076-519 2003-04 BUDGET $195,669 $86,899 $7,200 $289,768 3.0 0.0 Budget 03-04 1 30 25 60 80 15 30 150 $5.82 -166- I R I -167- Production PUBLIC WORKS Distribution I ) Director Ron Young Sewage _ Repair meters, Repair & maintain _ Maintenance wells, & pumps water mains of sewer mains Analysis water _ Install hydrants & Repair & maintain — sewer mains samples service lines & manholes Prevent infliltration _ Account for citywide water comsumption $10,000,000 and inflow Public Works 57% Expenditure History Meter Reading Engineering Reading & main- - tenance of all — Water system city meters Maintain new — — Sewage system & delinquent accts. — Drainage system Production 60% Distribution 7% — Flood plain management. Engineering 6% Meter Reading 1% Sewage 26% Budget Highlights $8,000,000 - „ ifi * Approved funding for continuation in the _try Community Development Block Grant program $6,000,000 / / / // * Approved funding for water and wastewater / line replacements in several areas around the $4,000,000 - / / / / city / %% ' / / * Approved funding for a new sewer camera and $2,000,000 - transporter / /� / *Approved funding for well repairs $0 FY00 **FY02 FY04 Bud. *FY01 FY03 Est. *added Recyling to this department **Moved Recycling to Non -departmental —168— Department: Public Works Division/Activity: City Engineer Location and Hours of Operation: 201 North Ector Drive, 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 flood plain 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 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 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 guidelines. * 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. FY2003 Highlights 8 Accomplishments: * Completed construction on Harwood Road from North Main to State Highway 360. * Reviewed 50 sets of engineering plans, 20 site plans, 55 zoning cases, 65 plats, 128 public service requests, 50 street use permits, 190 street light requests, 30 floodplain related inquiries, 18,000 linear feet of sanitary sewer installed and inspected, 19,000 linear feet of water main installed and inspected, and 72,000square yards of pavement constructed and inspected. Finalized North Main Street design and completed North Main Street utility relocations. Advertised, awarded contract, and began construction of North Main Street. Completed construction on Hurricane Creek Slope Protection (Texas Star) Phase II. Continued West Pipeline Road design. Completed construction on Gateway Blvd. Began landscaping project on Harwood Road. Reviewed Community Development Block Grant sanitary sewer plans. Designed, advertised, and awarded contract for miscellaneous sanitary sewer replacements. Began roadway illumination project on Mid -Cities Blvd. * A- * * A- * * * * FY2004 Goals 8 Objectives: * Complete construction of North Main Street. * Complete the design of West Pipeline Road. * Acquire right-of-way for West Pipeline Road. * Design and construct approved drainage utility projects. * Implement NPDES Phase II storm water requirements. * Upgrade traffic signals and school crossings throughout the City. * Complete construction of FM 157 south of State Highway 10. * Coordinate SH 360 construction with Texas Department of Transportation (TxDOT). * Complete sanitary sewer replacement projects. * Coordinate SH 10 widening with TxDOT. * Complete the design of Glade Road from Champagne Street to SH 360. Major Budgetary Issues 8 Operational Trends: * Construction unit bid prices show a slowing inflationary trend. -169- DEPARTMENT: Public Works EXPENDITURES Personnel Operations Capital TOTAL 2001-02 ACTUAL $315,464 $103,796 $0 DIVISION/ACTIVITY: Engineering 2002-03 BUDGET $382,677 $86,700 $0 2002-03 ESTIMATED $382,677 $86,700 $0 $419,260 $469,377 $469,377 ACCOUNT #: 501-8066-531 2003-04 BUDGET $399,565 $86,700 $0 $486,265 PERSONNEL: Full Time 4.75 4.75 4.75 4.75 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 DRC Plans Reviewed 67 80 70 Engineering Plans Reviewed 40 50 44 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $9.08 $9.79 $9.77 Effectiveness Measures/Outcomes -170- 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. FY2003 Highlights & Accomplishments: * Built new ground water storage tank at Fuller well site. * Addition of new ammonia injection facilities at each well site. * Demolition of Fuller ground storage tank. FY2004 Goals & Objectives: * Replace malfunctioning meter transponders. * Produce a better quality of water from our well systems. 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. -171- DEPARTMENT: Public Works EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2001-02 ACTUAL $399,419 $ 3, 639, 905 $188,697 $4,228,021 DIVISION/ACTIVITY: Water Production 2002-03 BUDGET $424,905 $3,977,108 $35,000 $4,437,013 2002-03 ESTIMATED $424,905 $4,102,108 $185,000 $4,712,013 5.75 5.75 5.75 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Gallons of Water Consumed Output/Workload Water Samples Taken Water Meters Replaced Water Meters Calibrated/Rebuilt Manhours on Miscellaneous Projects Gallons Water Produced Gallons Water Purchased Gallons Water Billed Efficiency Measures/Impact M&O Budget per Capita Effectiveness Measures/Outcomes Actual 01-02 2,750,300,000 680 250 100 1,200 540,000,000 1,800,000,000 2,200,000,000 * Allocated Public Works employee to proper division Estimated 02-03 2,750,300,000 680 250 100 1,200 540,000,000 2,000,000,000 2,400,000,000 $91.58 $98.27 ACCOUNT #: 501-8071-531 2003-04 BUDGET $470,749 $4,043,381 $192,100 $4,706,230 6.75* 2.0 Budget 03-04 2,750,300,000 700 500 50 1,500 520,000,000 2,200,000,000 2,720,000,000 $94.60 -172- 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. FY2003 Highlights & Accomplishments: * Completed hydrant replacement list for FY03. * Replaced 16 hydrants. * Replaced 14 valves. FY2004 Goals & Objectives: * Search for unaccounted water loss. * Respond to water emergencies in a timely fashion. * Complete new hydrant replacement lot for FY04. * Complete valve replacement list for FY04. Major Budgetary Issues and Operational Trends: * Funding needed to continue replacing deteriorated water lines. * Funding needed to replace malfunctioning valves and hydrants. -173- DEPARTMENT: DIVISION/ACTIVITY: Public Works Water Distribution EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I 2002-03 ESTIMATED Personnel $307,486 $376,628 $376,628 Operations $78,090 $126,679 $126,679 Capital $0 $0 $0 TOTAL $385,576 $503,307 $503,307 ACCOUNT #: 501-8072-531 2003-04 BUDGET $396,714 $125,650 $0 $522,364 PERSONNEL: Full Time 8.25 8.25 8.25 9.25* Part Time 2.0 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Output/Workload Water Leaks Repaired 50 80 70 HydrantNaive Maintenance 2260 2200 2252 HydrantNalve Installed 32 60 30 Linear Feet of Water Line Installed 1862 2500 3500 Water LineNalves Located 151 200 250 Water Taps Made 66 100 50 Manhours of Miscellaneous Projects 3002 3000 2700 Efficiency Measures/Impact M&O Budget per Capita $8.35 $10.50 $10.50 Effectiveness Measures/Outcomes * Allocated Public Works employee to proper division -174- 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. FY2003 Highlights & Accomplishments: * Replacement of sewer lines on South Pipeline Road. * Replacement of sewer lines on Freestone and Limestone Drives. FY2004 Goals & Objectives: * Replacement of sewer lines on Needles and Paula Street. * Replacement of Sewer lines on Ector Drive and Aransas Street. * Software upgrade on video equipment in sewer camera van. Major Budgetary Issues & Operational Trends: * Continue funding so that deteriorated sewer lines can be replaced. -175- DEPARTMENT: Public Works EXPENDITURES I 2001-02 ACTUAL Personnel $290,957 Operations $1,514,197 Capital $0 TOTAL $1,805,154 DIVISION/ACTIVITY: Sewage & Treatment 2002-03 2002-03 BUDGET I ESTIMATED $298,988 $298,988 $1,490,539 $1,540,539 $0 $0 $1,789,527 $1,839,527 ACCOUNT #: 501-8073-531 2003-04 BUDGET $352,152 $1,712,190 $0 $2,064,342 PERSONNEL: Full Time 7.0 7.0 7.0 8.0* Part Time 3.0 3.0 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Wastewater Calls: 258 400 350 City Problem 113 120 100 Customer Problem 154 280 250 Output/Workload Linear Feet Sewer Line Cleaned 436,120 675,000 650,000 Manholes Set, Repaired, Cleaned 186 250 225 Lines Repaired 18 55 25 Linear Feet Sewer Line Instapped/Repaired 342 500 250 Streets Washed Down 40 50 50 Gallons of Root Killer Applied 475 500 550 Lbs. Of Degreaser Applied 5,760 4,500 5,000 Manhours on Miscellaneous Projects 2,288 2,200 2,300 Efficiency Measures/Impact M&O Budget per Capita $39.10 Effectiveness Measures/Outcomes * Allocated Public Works employee to proper division $38.36 $41.49 -176- 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 * To accurately and correctly read water customers' water meters in a timely manner to meet billing cycle schedules. * To be courteous and helpful to water customers at all times. * In addition to reading meters, the meter readers change -out meters, perform meter box maintenance and installations, as well as assist other departments. FY2003 Highlights & Accomplishments: * Accurate reading of meters. * Upgrade in T.R.A.CE. reading system. FY2004 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. -1 77- DEPARTMENT: Public Works EXPENDITURES 2001-02 ACTUAL Personnel $91,580 Operations $1,640 Capital $0 TOTAL $93,220 DIVISION/ACTIVITY: ACCOUNT #: Meter Reading 501-8077-531 2002-03 1 2002-03 1 2003-04 BUDGET ESTIMATED BUDGET $144,303 $144,303 $46,691 $4,900 $4,900 $4,900 $0 $0 $0 $149,203 $149,203 $51,591 PERSONNEL: Full Time 4.0 4.0 4.0 1.0* Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Output/Workload New Meters Set Water Meters changed Out 220 250 250 200 200 500 Efficiency Measures/Impact M&O Budget per Capita $2.02 Effectiveness Measures/Outcomes * Allocated Public Works employees to proper division $3.11 $1.04 -178- Wiz ,, intemlituuTaly tett 'dank -179- NON -DEPARTMENTAL Non -Departmental Handles citywide expenditures Support funding of Capital Improvement Projects. Support funding of city vehicles & city debt W&S Fund 61% $8,000,000 $6,000,000 - $4,000,000 - $2,000,000 - ( City Manager's Office Joe Hennig - City Manager) Legal Services Attorney fees Expenditure History Non -Dept. 97% Non -Dept. 39% $0�r i„„ iii✓ice ii�i� ;/ FY00 *FY02 FY04 Bud. FY01 FY03 Est. *Added recycling to this department Large changes between years is due to approved one time capital needs. —180— Recycling — Educate Community — Track Recyclables Implement new recycling programs ..................................... . Recylcina 1% Legal 1% Budget Highlights * FY04 includes one-time capital funding for all departments * FY04 also includes contingency funds for retiree benefits, salaries, and City Manager's office Department: Division/Activity: Account #: Economic Development Recycling 501-5039-519 Location and Hours of Operation: 201 North Ector, Building A, phone (817) 685-1821 Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: To serve as the link within the city and the community as the educational and promotional representative for the Euless recycling program. To monitor and increase the diversion of recyclables from the waste stream. To implement citywide programs and increase residents' awareness of new guidelines of state legislature and environmental standards set by the Environmental Protection Agency. To maintain supervision over the recycling contractor and ensure all obligations of recycling contract are fulfilled. To decrease the amount of contaminated materials and increase the participation rate. To maintain an ongoing education process through brochures, cable TV, Mayor's Newsletter, etc. FY2003 Highlights & Accomplishments: * Signed 5-year contract adding the recycling of office paper, junk mail, corrugated cardboard, and boxboard to existing program. * Renewed the interlocal agreement with the City of Fort Worth for Euless residents to take household hazardous wastes to the Environmental Center. * Conducted two household hazardous waste collection days for Euless Residents. * Received the North Texas Council of Government's recycling grant. * Designed a new brochure, magnet, and web pages with information on the City's recycling services. (Web pages include games and activities for youth as well as lists of current contacts for recycling information, activities, and programs.) * Distributed 10,000 recycling book covers to eleven schools of Euless elementary and junior high students. * Coordinated the door-to-door distribution of the following materials to 11,000 Euless single family residents: educational brochure, magnet, two blue recycling bags, and a pencil made from recycled currency. * Distributed a CD Rom of the recycling web pages and two recycled gift bags to each of the 271 teachers of Euless elementary students along with magnetic memo boards, brochures, magnets, blue bags, and pencils for each of their students. FY2004 Goals & Objectives: * Renew the interlocal agreement with the City of Fort Worth for Euless residents to take hazardous household waste (HHW) to the Environmental Collection Center (ECC). * Distribute 10,000 recycling book covers to eleven schools of Euless elementary and junior high students. * Coordinate with the ECC and conduct two HHW collection days for Euless residents. * Work with citizens, teachers and librarians, and organizational leaders to promote recycling in Euless. Major Budgetary Issues and Operational Trends: Trinity Waste Services and Community Waste Disposal will each contribute $8,000 to offset costs of HHW collections days, and $4,000 for educational materials. -181- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Economic Development Recycling 501-5039-519 EXPENDITURES I ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $38,737 $44,865 $44,865 $40,654 Operations $20,352 $38,180 $38,180 $34,850 Capital $0 $0 $0 $0 TOTAL $59,089 $83,045 $83,045 $75,504 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 lnput/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $1.28 $1.73 $1.52 Effectiveness Measures/Outcomes -182- 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. FY2003 Highlights & Accomplishments: * Provided funding for multiple water and sewer capital improvement projects. * Provided funding for annual sidewalk program and computer replacement program. * Continued participation in the Community Development Block Grant Program. * Provided funding for well repair and manhole rehabilitation. * Provided funding for one-time capital purchases for all departments citywide. FY2004 Goals & Objectives: * Provide cash flow sufficient to fund an annual capital replacement program. Major Budgetary Issues & Operational Trends: * As our aging work force retires, additional funding will be necessary to maintain retiree benefits. * In order to recruit and retain a solid work force, the City will continually review and revise the current pay plan and benefits package. -183- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non -Departmental Water & Sewer 501-9060-590 EXPENDITURES I 2001-02 ACTUAL I BUDGET I 2002-03 ES2002-03 TIMATED I B2003-04 UDGET Personnel $574,697 $606,179 $606,179 $650,026 Operations $5,998,087 $3,744,345 $3,725,610 $4,200,040 Capital $31,254 $308,514 $220,844 $395,471 TOTAL $6,604,038 $4,659,038 $4,552,633 $5,245,537 PERSONNEL: Full Time 12.25 9.25* 9.25* 9.25 Part Time 1.5 1.5 1.5 1.5 W&S Fund Non -Departmental 2003 - 2004 Budget Capital 3% Personnel 11% Transfers 49% 4 4 }i}S}<}S} S 4 4 4 4 } } } } } } }S}<}i}S}<}S}S}i. 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FY01 FY03 Estimated -185- Other Enterprise Funds Fleet Drainage Recreation Classes Arbor Daze Softball World Golf Course Athletic Complex Department: Division/Activity: Account #: Facility Maintenance Fleet Service 504-5090-519 Location and Hours of Operation: Vehicle Service Center, 1515 Westpark Way 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 provides all departments with vehicle and equipment information, specifications and recommendations as they pertain to budget or City Council presentations. FY2003 Highlights & Accomplishments: * Continuation of recycling programs. * Service Center has again received the "Blue Shield of Excellence" award from the National Institute for Automotive Service Excellence (ASE) for the eighth year in a row. * TNRCC certification as a "Texas Clean Fleet" founding member city. * Ford Motor Company — Recognized as "Exceptional Fleet Practice" type operation. * City of Euless Fleet Operations staff has helped four fellow cities establish a vehicle retirement procedure and depreciation schedule and vehicle replacement fund. FY2004 Goals & Objectives: * Continue ASE certifications for all Service Center staff. * Review the potential change to soy -based diesel fuel. * Establish a "Fleet Supervisor" for shop operations. Major Budgetary Issues & Operational Trends: * Alternative fuel certification for the shop to allow City staff to install alternative fuel systems in-house. * Future switch to a biodegradable soy -based diesel fuel. * Establish a direct managerial link for shop operations with the creation of a Fleet Supervisor. -186- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Facility Maintenance Fleet Service 504-5090-519 EXPENDITURES I 2001-02 ACTUAL I BUDGET 2002-03 I ES2002-03 TIMATED B2003-04 UDGET Personnel $290,943 $334,913 $334,913 $330,671 Operations $448,906 $438,668 $438,668 $441,093 Capital $4,238 $22,007 $18,432 $5,600 TOTAL $744,087 $795,588 $792,013 $777,364 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 01-02 Estimated 02-03 Budget 03-04 Jobs Completed 4,200 4,200 4,500 Service Calls 450 400 375 Output/Workload Recycling Programs 12 12 12 Training Classes Attended 10 14 20 Training Classes Hosted 6 15 10 Efficiency Measures/Impact M&O Budget per Capita $16.12 $16.52 $15.63 Effectiveness Measures/Outcomes Dept. Satisfaction Level: Verbal 100 110 105 Written 50 45 45 ASE Certifications 96 105 110 DOT Certifications 8 9 9 OSHA Certifications 11 11 11 EVS Certifications 6 6 6 TXDOT Certifications 22 22 22 TXRR Certifications 30 32 32 -187- Department: Public Works Location and Hours of Operation: 1100 Central Drive, Bedford, Texas 7 days a week, 24 hours a day Mission Statement/Purpose: Division/Activity: Drainage Utility Maintenance Account #: 510-8029-531 To protect life and property through the maintenance of drainage facilities that adequately remove storm water runoff during most rainstorms. FY2003 Highlights & Accomplishments: * All work performed in Drainage Utility is accomplished by the street division. 27,930 linear ft. of channel and storm drain maintenance. FY2004 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. -188- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Drainage Utility Maintenance 510-8029-531 EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I2002-03 ESTIMATED I B2003-04 UDGET Personnel $20,868 $28,381 $28,381 $21,916 Operations . $315,205 $587,407 $587,407 $771,407 Capital $0 $0 $0 $0 TOTAL $336,073 $615,788 $615,788 $793,323 PERSONNEL: Full Time 0.25 0.25 0.25 0.25 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 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 $7.28 $12.84 $15.95 Effectiveness Measures/Outcomes -189- Department: Division/Activity: Account #: Parks & Community Services Recreation Classes 520-7055-550 Location and Hours of Operation: 300 W. Midway Drive, 6:00 AM to 10:00 PM Monday Through Friday; 7:00 AM to 6:00 PM Saturday 508 Simmons, 7:00 AM to 2:30 P; Monday through Friday and for rental 201 Cullum, available for rental Mission / Programs / Services: 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. FY2003 Highlights & Accomplishments: * The Summer Track program had 12 kids qualify and attend the State Games in Waco. * Produced a successful summer musical, "The Wizard of Oz." With 2,000 in attendance. * Produced fourteen special events for the community. * Updated membership fees and levels at Midway Recreation Center to include new memberships for Youth and a racquetball only membership. * Hosted the Dixie World Series National Baseball Tournament in FY2003 that had teams from eleven different states attending. * Added 20 new classes for youth. * Added 30 new classes for adults. * Revived the Adult Flag Football league program. * Offered and held a Spring Break camp which consisted of a weeks worth of daily activities for youth. FY2004 Goals & Objectives: * Develop a survey of rental customers to evaluate current and future services. * Develop an evaluation plan of current programs as well as to identify future needs of our customers. * Increase participation in athletic leagues. * To continue to produce outstanding special events for the community. Major Budgetary Issues & Operational Trends: * Demand of facilities is extremely high. Additional space is needed due to increase in demand. * Increasing instructor costs in providing cost effective programs for the community. -190- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Recreation Classes 520-7055-550 EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I 2002-03 ESTIMATED I 2003-04 BUDGET Personnel $32,177 $47,035 $47,035 $71,035 Operations $314,849 $212,800 $212,800 $212,800 Capital $0 $0 $0 $27,180 TOTAL $347,026 $259,835 $259,835 $311,015 PERSONNEL: Full Time Part Time 0.0 0.0 2.0 3.0 0.0 0.0 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Memberships 3,649 4,434 4,500 Output/Workload Volleyball/Basketball Participants 1,284 1,500 1,500 Flag Football Teams 38 45 Racquetball 2,434 4,052 3,800 Track 9,826 12,000 10,000 Gym Patrons 38,207 53,190 55,000 Summer Youth Camp Participants 716 750 750 Efficiency Measures/Impact M&O Budget per Capita $7.52 Effectiveness Measures/Outcomes $5.42 $6.25 -191- Department: Division/Activity: Account #: Parks & Community Services Arbor Daze Festival 521-7056-550 Location and Hours of Operation: Fuller Wiser Road at Hwy 360, Euless, Texas Mission / Programs / Services: Friday, April 26, 2004: 11 AM to midnight Saturday, April 27, 2004: 9 AM to midnight Sunday, April 28, 2004: 10 AM to 9 PM "Arbor Daze" is the City of Euless' annual festival. A national award winner, and winner of numerous state awards, this is Euless' annual chance to showcase itself to well over 200,000 showgoers. Noted as "the ultimate family festival," the event has grown into one of the top three festivals in Tarrant County. The event allows over 25 Euless organizations a fundraising opportunity each year. The goal is to showcase Euless and its commitment to beautification, in a family festival atmosphere. Virtually every element — business, government, schools, PTA's, churches, social organizations — is present at the event. The event showcases national recording acts, local entertainers, and amateurs. FY2003 Highlights & Accomplishments: * Attendance reached an all-time high with an estimated 220,000 people in attendance at the three day celebration. * Total sponsorship revenue exceeded FY2002 receipts by approximately $50,000. * Revenues from the Arbor Daze Premier Night exceeded prior year receipts by approximately $5,000. * Sunday crowds exceeded all projections due to the expanded Jazz format. * Resurface of paved aisles was well received by both vendors and festival guests, as well as being a safety enhancement to the site. * Site improvement of the VIP and Main Stage area provided an enhancement to the overall site. * Planned and executed the Thursday night 501h Anniversary for The City Of Euless. * Provided a new children's activity tent with programming and other children activities. * Secured Jumbo Tron from Go Vision for the projection of the concerts and advertising for sponsors. * Secured new soft drink sponsor — Coca Cola. FY2004 Goals & Objectives: * Strengthen professional relationships with radio and media sponsors to increase City Of Euless presence in marketing campaigns. * Continue to offer unique and exciting opportunities for patrons of Arbor Daze. * Develop and refine marketing video for sponsors and award submittals. Major Budgetary Issues & Operational Trends: * Maintain reserve balance to cover cost for a festival cancellation due to environmental or other cause. * Growing popularity will add to the continued labor strains on administrative and support services during three day festival. -192- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Arbor Daze Festival 521-7056-550 EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I 2002-03 ESTIMATED I B2003-04 UDGET Personnel $0 $0 $125 $20,000 Operations $829,463 $667,200 $918,553 $667,200 Capital $0 $0 $0 $0 TOTAL $829,463 $667,200 $918,678 $687,200 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 01-02 Estimated 02-03 Budget 03-04 Output/Workload Arbor Daze Auction 20,000 Arbor Daze Sponsorships 105,500 Efficiency Measures/Impact M&O Budget per Capita $17.97 25,000 160,000 25,000 125,000 $19.16 $13.81 Effectiveness Measures/Outcomes Attendance 215,000 220,000 220,000 -193- 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, Texas and from all over the country. To be a financially sound enterprise for the City of Euless under the direction of the community services department. * To be recognized nationally as the best softball complex in the country. To be a revenue producing source for the City of Euless. To bring out-of-state visitors to Euless through our tournament programs. FY2003 Highlights & Accomplishments: * Hosted United States Slow -pitch Softball Association (USSSA) Mixed D World Championship with 104 teams. * Awarded 2 World Tournaments for Fall 2004 Season. * Completed installation of new fence and netting on west side of the complex. * Fall/Winter Tournament program was successful. * Hosted four state, six NIT's, one National, and two World Tournaments. * Expanded private school play program on weekday afternoons. * Host Site for Games Of Texas 2003 FY2004 Goals & Objectives: * Continue to improve and expand all tournament programs. * Complete all approved capital improvement projects. * Improve facility conditions, playing surfaces, and complex grounds. * Develop and expand sponsorships and advertisers opportunities. * Improve Pro Shop operations to yield higher profit percentages. * Conduct and host Youth Sport Clinics in Summer 2004 * Host Site for Games Of Texas 2004 Major Budgetary Issues & Operational Trends: * Completing capital improvement projects with minimal league, tournament, and/or programming interruptions. * Meeting budget projections with national events, the state of the economy, and world issues that impact funds from corporations, sponsors, small businesses, and/or the general public for recreation. -194- DEPARTMENT: Community Services EXPENDITURES 2001-02 ACTUAL Personnel $276,889 Operations $901,236 Capital $8,946 TOTAL $1,187,071 DIVISION/ACTIVITY: ACCOUNT #: Softball World at Texas Star 530-7050-550 2002-03 2002-03 1 2003-04 BUDGET I ESTIMATED BUDGET $269,683 $291,370 $301,375 $770,593 $805,493 $791,112 $125,000 $23,550 $251,450 $1,165,276 $1,120,413 $1,343,937 PERSONNEL: Full Time 3.25 3.25 3.25 3.25 Part Time 17.0 17.0 17.0 17.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Output/Workload State Tournaments 5 3 3 National Tournaments 5 5 5 Divisional Tournaments 1 1 1 World Tournaments 2 2 2 Efficiency Measures/Impact M&O Budget per Capita $25.71 $23.37 $27.01 Effectiveness Measures/Outcomes SODA Complex Award* 1 * SODA = Sportsplex Operators & Directors Association -195- Department: Division/Activity: Account #: Texas Star Golf Course Non Departmental 540-7060-550 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: This budget was established to define costs that may not be specifically identifiable to any specific Golf Course budget. 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. FY2003 Highlights & Accomplishments: * Completed Phase II of Hurricane Creek Slope Protection. * Maintained the complex at the highest possible standards with some budget efficiencies. * Climbed in local and national course rankings. * Rated the #1 Municipal Golf Course in the DFW Metroplex by the Dallas Morning News 2003. * Rated #2 Overall Public Golf Course by the Reader's of the Dallas Morning News 2003. * Ranked #4 in the State of Texas by the Travel & Leisure Golf Guide. FY2004 Goals & Objectives: * Develop partnerships with local organizations and businesses to increase traffic and revenue. * Build working capital reserves through maximization of revenues and incremental Net Income flow through. * Monitor member and group accounts to minimize bad debt potential. * Continue to develop and implement business procedures, practices, and cost containment measures to improve the financial position of the facility, with no impact to either service delivery nor quality or services and/or products. 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. * 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. -196- DEPARTMENT: DIVISIONIACTIVITY: ACCOUNT #: Community Services Golf Course Nondepartmental 540-7060-550 EXPENDITURES I 2001-02 ACTUAL I B2002-03 UDGET I 2002-03 ESTIMATED I 2003-04 BUDGET Personnel $17,151 $19,198 $92,954 $89,637 Operations $1,439,579 $1,188,187 $1,046,285 $947,635 Capital $7,709 $147,676 $32,388 $347,488 TOTAL $1,464,439 $1,355,061 $1,171,627 $1,384,760 PERSONNEL: Full Time 0.25 0.25 0.25 1.25* Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURESISERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Total Revenue $3,219,511 $3,413,754 $3,643,600 Total Revenue/Round Played $107.46 $106.59 $107.16 Membership Fees $100,112 $93,726 $110,000 Initiation Fees $5,105 $3,850 $5,000 Interest Income $2,868 $0 $0 Output/Workload # of Rounds Played 29,961 32,028 34,000 Individual Memberships 180 180 185 Corporate Memberships 33 23 30 Net Income ($290,650) ($70,665) $7,439 Efficiency Measures/Impact M&O Budget per Capita $31.72 $24.43 $27.83 Debt Service $811,085 $823,047 $793,270 Debt Service/Revenue Ratio 25.19% 24.11% 21.77% Effectiveness Measures/Outcomes Net Income As % of Revenue Net Income Per Round Played * Allocated GM of Golf position to proper division -9.03% ($9.70) -2.07% 0.20% ($2.21) $0.22 -197- Department: DivisionlActivity: 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 this golf course to the highest possible standards while generating enough revenue to support our operation. * To provide the best possible golfing experience in the area. * To bring recognition to the City of Euless via our golf course. FY2003 Highlights & Accomplishments: * Completed Phase II of Hurricane Creek Slope Protection. • Maintained Golf Course at highest possible level with budget efficiencies. • Climbed in local and national course rankings. • Rated the #1 Municipal Golf Course in the DFW Metroplex by the Dallas Morning News 2003. • Rated #2 Overall Public Golf Course by the Reader's of the Dallas Morning News 2003. • Ranked #4 in the State of Texas by the Travel & Leisure Golf Guide. FY2004 Goals & Objectives: * To renovate all greenside sand bunkers, enhancing playability and reducing maintenance time and costs. * Continue to maintain quality turf conditions with increased cart traffic. * Continue to develop and implement procedures and cost efficiencies to improve maintenance operations. * Repair and reclaim #16 water feature back to original condition. Major Budgetary Issues & Operational Trends: * Bunker renovations * Drill and fill greens aerification * Additional costs associated with off -cart path play (fertilizers, plant protectants, labor, etc.) -198- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Golf Course Maintenance 540-7062-550 EXPENDITURES I 2001-02 2003-04 ACTUAL I BUDGET 2002-03 I ESTIMATED 2002-03 I BUDGET Personnel $491,921 $598,201 $513,936 $472,377 Operations $179,508 $247,604 • $194,676 $197,604 Capital $1,191 $0 $0 $0 TOTAL $672,620 $845,805 $708,612 $669,981 PERSONNEL: Full Time 4.0 4.0 4.0 3.0* Part Time 22.0 22.0 22.0 22.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Output/Workload Efficiency Measures/Impact M&O Budget per Capita M&O Per Round Played Effectiveness Measures/Outcomes * Allocated GM of Golf position to proper division $14.57 $22.45 $14.78 $13.47 $22.12 $19.71 -199- Department: Division/Activity: Account #: Community Services 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 in the area. * To bring recognition to the City of Euless via our golf course. * To provide the finest golf experience in Texas. * To provide exceptional service and golf facilities to serve both our citizens and guest. FY2003 Highlights & Accomplishments: * Head Golf Professional was promoted as one of the top lady PGA Professionals through articles in the Dallas Morning News, Fort Worth Star Telegram, and North Texas Golfer. * Ranked # 1 Municipal Course in DFW area by the Dallas Moming News. * Ranked # 5 Best Public Course by Avid Golfer, FY2004 Goals & Objectives: * To increase sales in the Pro Shop with promotions coinciding with holidays or special events and also tournament play. * To improve communication, events, and overall participation for our Texas Star members. * Maximize available Tee Times daily from marketing avenues in Golf Q. com, email databases, and other marketing techniques. Major Budgetary Issues and Operational Trends: * Golf market and overall economy is slow due to economic and political issues, as well as, saturation of golf courses in the area. -200- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Golf Course Pro Shop 540-7063-550 EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I 2002-03 ESTIMATED B2003-04 UDGET Personnel $199,563 $232,876 $181,341 $223,249 Operations $203,084 $266,008 $188,328 $198,550 Capital $0 $0 $0 $0 TOTAL $402,647 $498,884 $369,669 $421,799 PERSONNEL: Full Time 4.5 4.5 4.5 4.5 Part Time 2.0 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Green Fee Revenues $1,229,783 $1,401,129 $1,487,500 Cart Rentals $387,954 $408,715 $442,000 Retail (Souvenir) Revenues $248,435 $246,417 $272,000 Club Rental revenues $13,745 $15,302 $17,000 Driving Range Revenues $55,050 $48,316 $56,100 Membership fees/Misc Revenues $50,056 $46,864 $55,000 Green Fee Revenues per Round Played $41.05 $43.75 $43.75 Retail Revenues per Round Played $8.29 $7.69 $8.00 Club Rental Revenues per Round Played $0.46 $0.48 $0.50 Output/Workload Toumaments 70 75 75 # of Paid Rounds 29,961 32,028 34,000 Resident Rounds As % of total 9% 9% 9% Efficiency Measures/Impact M&O Budget per Capita $8.72 $7.71 $8.48 M&O As % of Revenue 20.28% 17.06% 18.11% M&O per Round Played $13.44 $11.54 $12.41 Cost of Goods Percentage 73.40% 70.00% 70.00% Effectiveness Measures/Outcomes Net Income Golf $390,551 $541,694 $562,915 Net Income Golf as % of Revenue 20.18% 25.55% 24.75% Net Income Golf per Round Played $13.04 $16.91 $16.56 `Net Income Golf = All golf revenues plus expenses, GCM Expenses, and Nondepartmental less Debt Service. -201- 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. FY2003 Highlights 8 Accomplishments: * Developed marketing program for all areas of the facility, specifically focusing on increasing revenues for brunch and conference business. * Recalculated employee scheduling to maximize service and minimize labor costs. * Developed new training programs for all front of the house positions. * Increased advertising with print media. FY2004 Goals 8 Objectives: * Implement a secret shopper program to improve consistency and standards. * Continue to cross train staff to decrease labor costs. * Increase quality standards by improving training programs. * Improve employee scheduling consistent with sales volume to minimize overtime labor. Major Budgetary Issues 8 Operational Trends: * Soft good improvements are needed in dining and conference areas to include carpeting and drape replacement. * Kitchen area is in need of floor repair for both safety and reinforcement. * Golf food and beverage sales continue to decline as a result of the continued decline in golf rounds. -202- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Service Golf Course Food & Beverage 540-7067-550 EXPENDITURES I 2001-02 ACTUAL I B2002-03 UDGET I 2002-03 ESTIMATED I 2003-04 BUDGET Personnel $501,455 $579,676 $465,136 $485,303 Operations $408,337 $401,804 $410,649 $398,030 Capital $241 $0 $0 $0 TOTAL $910,033 $981,480 $875,785 $883,333 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 17.0 17.0 17.0 17.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Raven's Grille Revenues $496,952 $484,170 $495,000 Starter House Revenues $197,302 $207,056 $221,000 Total F&B Revenues $694,254 $691,226 $716,000 Total F&B Revenues Per Round Played $23.17 $21.58 $21.06 Raven's Grille Revenues Per Round Played $16.59 $15.12 $14.56 Golf F&B Revenues Per Round Played $6.59 $6.46 $6.50 Output/Workload Training Meetings 24 24 24 TABC Certification Classes 6 5 5 Euless Food Handler's Card Classes 6 5 5 # Rounds Played 29,961 32,028 34,000 F&B Inventory 302,906 307,679 318,720 Efficiency Measures/Impact M&O Budget per Capita Cost of Goods - F&B Combined $19.71 31.3% $18.26 $17.76 30.0% 31.1 Effectiveness Measures/Outcomes Total F&B Conference Centre Net Income 10.39% 14.55% 18.00% Note: in FY2002 cost of goods for Raven's Grille and Conference Centre were combined in Raven's Grille department, since only one inventory is maintained for the facility. Corresponding operating expense decrease will be illustrated in Division 7068 Performance Analysis. —203— 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. FY2003 Highlights & Accomplishments: * Added new menu options for broader selection based on customer needs. * Held major functions for groups and the city, including Library Gala and Arbor Daze Premier Night. * Participated in three bridal shows including the Fort Worth Bridal Show. FY2004 Goals & Objectives: * Increase revenues and expand client base. * Upgrade overall presentation by adding amenities to prop collection. * Continue training and developing Workforce staff to ensure all functions and events are executed to client expectations. Major Budgetary Issues & Operational Trends: * Ageing audio/visual equipment and cost of renting equipment continues to escalate. * Sluggish economy continues to have a negative impact on return and volume bookings. * Discounts to secure golf outings are negatively impacting Conference Centre revenue streams. -204- DEPARTMENT: DIVISION/ACTIVITY: Community Services Conference Centre at Texas Star EXPENDITURES I 2001-02 ACTUAL Personnel $177,228 Operations $7,942 Capital $34 TOTAL $185,204 2002-03 2002-03 BUDGET ESTIMATED $164,423 $179,397 $31,870 $8,917 $0 $0 $196,293 $188,314 ACCOUNT #: 540-7068-550 2003-04 BUDGET $182,101 $8,850 $0 $190,951 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 InpuUDemand Actual 01-02 Estimated 02-03 Budget 03-04 Conference Centre F&B Revenues $285,729 $278,805 $310,000 Conference Centre Rentals & Fees $73,307 $109,906 $130,000 Catering Fees 13,551 10,787 10,000 Output/Workload Events 560 560 600 Wedding Receptions 45 45 48 Preferred Client - Bell Helicopter Meetings 110 5 14 Bridal Shows 2 2 3 Efficiency Measures/Impact M&O Budget per Capita M&O As % of Revenue $4.01 $3.93 $3.84 49.71% 47.14% 42.43% Effectiveness Measures/Outcomes Total F&B Net Income Conference Centre as % of Revenue 10.39% 14.55% 18.00% -205- Department: Community Services 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 Division/Activity: Account #: Golf Cart Operations & 540-7069-550 Driving Range 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 for our guests. Attendants are also responsible for the setup and cleanliness of the driving range on a daily basis. The mission is to provide each guest with a complete and functional practice facility. The driving range facility offers a variety of educational clinics for all players of any level or age. FY2003 Highlights & Accomplishments: * Golf clinics scheduled for groups such as, ladies, juniors, and special organizations. * Created an Outside Supervisor position to oversee fleet operations, cart attendant staffing and training, and preventive maintenance programs. * Attended an EZGO cart maintenance training seminar to understand proper maintenance of our cart fleet. FY2004 Goals & Objectives: * To develop a higher standard of training and accountability of all staff members. * To provide professional and prompt service for all our guests. Major Budgetary Issues & Operational Trends: * New golf cart fleet is needed for 2004 along with utility cars. * Upgraded driving range. -206- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Golf Cart Operations 540-7069-550 & Driving Range EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I 2002-03 ESTIMATED I 2003-04 BUDGET Personnel $139,775 $117,715 $111,633 $65,270 Operations $93,909 $127,473 $107,293 $34,500 Capital $0 $0 $0 $0 TOTAL $233,684 $245,188 $218,926 $99,770 PERSONNEL: Full Time Part Time 0.0 0.0 5.0 5.0 0.0 0.0 5.0 5.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Total Cart Revenues $387,954 $408,715 $442,000 Total Driving Range Revenues $55,050 $48,315 $56,100 Total Cart Revenues Per Round Played $12.95 $12.76 $13.00 Total Driving Range Rev. per Round Played $1.84 $1.51 $1.65 Output/Workload 1/2 Cart Rentals - 18 holes 29,638 31,387 33,320 1/2 Cart Rentals - 9 holes 149 320 340 Number of Rounds Played 29,961 32,028 34,000 Efficiency Measures/Impact M&O Budget per Capita $5.06 $4.57 $2.01 M&O As % of Revenue 52.75% 47.90% 20.03% M&O Per Round Played $7.80 $6.84 $2.93 Effectiveness Measures/Outcomes Net Income As % of Revenue 39.76% 46.43% 49.00% -207 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: * To provide a safe and eye pleasing athletic 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, volleyball courts, in -line hockey, batting cages, amphitheater, covered pavilion, and fishing pier. * 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 additional park amenities thus increasing the quality of life in Euless. FY2003 Highlights & Accomplishments: * Hosted 17 tournaments (3 local, 6 qualifiers, 6 State, 2 special events). * More than 600 teams and more than 19,000 visitors entered the gates at The Parks at Texas Star. * Hosted the Heroes Celebrity Baseball games. * Hosted the Games of Texas Baseball venue. FY2004 Goals & Objectives: * Develop a training program for part-time staff to increase communication and improve customer service. * Increase outfield fence advertising. * Begin planning for the opening of Phase III. * Continue to host special events such as the Heroes Celebrity Baseball game that bring recognition to the park and people into the community. 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. -208- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Athletic Complex at Texas Star 550-7078-550 EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I 2002-03 ESTIMATED I 2003-04 BUDGET Personnel $70,196 $56,805 $70,500 $56,805 Operations $399,721 $164,145 $214,425 $164,145 Capital $0 $3,750 $0 $18,150 TOTAL $469,917 $224,700 $284,925 $239,100 PERSONNEL: Full Time Part Time 0.0 0.0 9.0 9.0 0.0 0.0 9.0 9.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Tournaments Hosted by City 6 9 10 Field Rentals 12 700 hours 700 hours Pavillion Rentals 91 100 100 Output/Workload Baseball Players 6,070 9,000 9,600 Soccer Players 4,000 4,000 5,000 Batting Cages 2,000 2,000 2,000 Visitors to the Park 30,350 45,000 48,000 Efficiency Measures/impact M&O Budget per Capita $10.18 Effectiveness Measures/Outcomes $5.94 $4.81 -209- I w I ' itbs par -210- \ Cg \ Spierjat 914ASSI 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 - sponsor Arbor Daze Festival, and bid for major sports 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. FY2003 Highlights & Accomplishments: * Structural and ground improvements at Heritage Park to include lighting and sidewalk additions. * Created a Himes Log House brochure for distribution. * Funded, promoted, and hosted Games Of Texas 2003. * City sponsorship for Arbor Daze 2003. FY2004 Goals & Objectives: * Continued refinement and improvements of Heritage Park Complex. * Fund, promote, and host Games Of Texas 2004. Major Budgetary Issues & Operational Trends: * The funding of events that showcase Euless in an economy that has been slow to recover. * Events, such as Arbor Daze, 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. -211- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Hotel/Motel Community Services 201-7080-550 EXPENDITURES 2001-200ACTUAL2 BUDGET I ESTIMATED I BUDGET Personnel $0 $0 $0 $0 Operations $261,371 $226,645 $226,645 $221,707 Capital $0 $0 $0 $0 TOTAL $261,371 $226,645 $226,645 $221,707 PERSONNEL: Full Time Part Time 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Output/Workload World Series (Softball & Athletic Complex) 2 2 0 National Invitational Tournament 3 4 0 Regional Baseball Tournament 4 5 0 Efficiency Measures/Impact M&O Budget per Capita $5.66 Effectiveness Measures/Outcomes $4.73 $4.46 -212- 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. FY2003 Highlights & Accomplishments: * Provided funding for debt repayment. * Completed annual audit on Euless Development Corporation FY2004 Goals & Objectives: * Continue funding for debt repayment * Increase revenues through continued economic development. * Continue funding for annual audit of the Economic Development Corporation. Major Budgetary Issues & Operational Trends: In the past year, economic conditions have lead to declining sales tax revenue. Further declines in the economy could have a negative impact on this revenue stream. -213- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Operations 210-1031-513 EXPENDITURES I 2001-02 ACTUAL I 2002-03 BUDGET I 2002-03 ESTIMATED I 2003-04 BUDGET Personnel $0 $0 $0 $0 Operations* $998,117 $1,573,052 $1,572,356 $1,345,490 Capital $0 $0 $0 $0 TOTAL $998,117 $1,573,052 $1,572,356 $1,345,490 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 01-02 $14,080,581 3 6 Efficiency Measures/Impact M&O Budget per Capita $21.62 Effectiveness Measures/Outcomes * The majority of this budget is used to pay existing debt service. Estimated 02-03 $12,728,053 Budget 03-04 $11,788,798 4 4 8 8 $32.79 $27.05 -214- Department: Division/Activity: Account #: Euless Development Corporation Parks 210-1052-550 Location and Hours of Operation: 1997-C South Pipeline Road - 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 safe and attractive parks 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 18 athletic fields, 4 pavilions, 2 gazebos, 3 pools, 4 jogging trails, 3 rose gardens, 22 picnic areas, 11 playgrounds, one amphitheater, and parking areas for a total of almost 342 acres. The department serves ten sports season and annually provides leisure opportunities for tens of thousands of users in a safe and beautiful environment. FY2003 Highlights & Accomplishments: * Continued to improve the condition of parks pursuant to key elements of the Parks Master Plan as approved in June 2002. * Entered in third and final year contract with TruGreen Lawncare, realizing over $14,000 in savings through appropriate management of this contract. * Structural improvements to Wilshire Park Pool that made counter surface and pool entrance ADA compliant. * Completed restroom enclosure enhancements at J.A. Carr park. FY2004 Goals & Objectives: * Improve the condition of all park facilities throughout the community pursuant to the Parks Master Plan. * Provide continued improvement as the PARKS AT TEXAS STAR Phase III progresses. * Continue to improve and maintain all upgrades and amenities within parks system and facilities. * Manage new mowing contract. Major Budgetary Issues & Operational Trends: * Funds that keep pace with the deteriorating park infrastructure and rising utility prices. * Address increasing maintenance cost with limited funding. -215- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Parks 210-1052-550 EXPENDITURES I 2001-02 2003-04 ACTUAL I BUDGET 2002-03 I ESTIMATED 2002-03 I BUDGET Personnel $191,859 $207,637 $207,637 $195,630 Operations $202,981 $236,924 $235,907 $235,907 Capital ($1) $70,000 $0 $191,028 TOTAL $394,839 $514,561 $443,544 $622,565 PERSONNEL: Full Time 4,25 4,25 4.25 3.75* Part Time 0.0 0.0 0,0 0,0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 # of Sports Seasons 14 14 14 Athletic Fields 31 37 37 Pavilions 5 5 5 Gazebos 2 2 2 Pond 1 1 Pools 3 3 3 Jogging Trails 6 6 6 Rose Gardens 3 3 3 Picnic Areas 110 110 110 Playgrounds 11 13 13 Amphitheater 1 1 1 Total Acres 342 350 350 Output/Workload Special Projects Hours 3,051 3,103 4,000 Safety Inspection Hours 198 190 200 Fixture Maintenance Hours 1,964 1,837 2,000 Equipment Maintenance Hours 694 794 800 Clerical Dispatch Hours 3,015 3,070 3,070 Horticulture Hours 6,281 5,541 5,600 Water Truck Hours 406 369 400 Ballfield Maintenance Hours 2,945 2,902 3,300 Beautification Hours 0 0 0 Manual Watering Hours 783 793 800 Irrigation Hours 493 488 600 City Assistance Hours 426 386 400 Training Hours 379 380 400 Green House Hours 637 618 800 Parks Betterment 1,605 1,710 2,000 Grounds Maintenance 7,561 7,866 800 Efficiency Measures/Impact Cost per Acre Maintained M&O Budget per Capita Effectiveness Measures/Outcomes # Parks Acres per 1000 Citizens $1,155 $8.55 $1,267 $9.25 $1,779 $12.51 7.41 7.30 7.04 -216- Department: Division/Activity: Account #: Euless Development Corporation Library 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 Leaming 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 Leaming, and other specialized programs such as business resources, Young Adult materials, career center and electronic resources. FY2003 Highlights 8 Accomplishments: * Received a 2000 Nissan (sold for $7,500) as a gift of appreciation from a patron who returned to China. * Received $89,000 State Library Grant and installed Teleconference Center. * Received $33,500 LSTA Federal grant to establish a Mini -Library at Twin Bridge Apartments. * Six Masterworks music programs were well attended. * Euless Library Foundation began fund drive to add one of a kind blown glass sculpture to Library south window. "Friends of the Library" had two book sales, which resulted in $2,400 donated to the Library. Fourth annual Junior High Sleepover was a big success. Summer Reading Club had 1,205 participants. Sixth Year Birthday celebration brought over 500 citizens to the Library. Circulated 394,742 materials in a variety of formats. Mid Cities Genealogy Society and the Library sponsored two Friday night lock -ins to do family research. Two new events with local writers and local artists (Tarrant Arts Guild) were well attended. 4-4-**4-*4- FY2004 Goals 8 Objectives: * Increase Library visibility in the community through staff attendance at community events, meetings, and workshops. * Provide continuing educational opportunities for Library staff to keep up with rapidly changing technology. * Provide the most current information available through a variety of formats. * Focus on the use of volunteers to expand library services. * Continue to support Twin Bridge Mini Library development. Major Budgetary Issues 8 Operational Trends: * Changing technology will require continual re-evaluation of our technology plan, with major revisions anticipated every three years. * We will need to be competitive in the marketplace to keep highly skilled employees to provide the level of service requested by the citizens. * Material budget needs to continually be evaluated to meet the informational needs of the citizens. -217- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Library 210-1054-519 EXPENDITURES I 2001-02 ACTUAL 2002-03 BUDGET I 2002-03 ESTIMATED I B2003-04 UDGET Personnel $336,014 $355,263 $355,263 $361,569 Operations $0 $0 $0 $0 Capital $48,195 $219,358 $219,358 $137,100 TOTAL $384,209 $574,621 $574,621 $498,669 PERSONNEL: Full Time 6.0 6.0 6.0 6.0 Part Time 14.0 14.0 14.0 14.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Total Active Library Cards 40,100 42,200 46,000 Current Holdings 96,000 98,000 110,000 Output/Workload Internet (Users/Hours) 31500 Hrs* 40,000 Hrs 40000 Hrs. Items Circulated 350,000 365,000 390,000 New Books Added 10,000 12,000 14,000 Books Withdrawn 5,000 4,000 4,000 Efficiency Measures/Impact M&O Budget per Capita $8.32 $11.98 $10.02 Effectiveness Measures/Outcomes Attendance at Youth Programs Reference Questions Answered '% of Population with Active Cards 5,000 20,000 86.86% 7,600 30,000 88.01% 8,000 30,000 92.46% -218- Department: Division/Activity: Account #: Euless Development Corporation Economic Development 210-1081-540 Location and Hours of Operation: 201 North Ector Drive, Building A 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 FY2003 Highlights/Accomplishments: * Audi dealership established in Euless. * A total of 79 new businesses opened in Euless. * Worked with TxDOT, elected officials, Hurst Euless Bedford Chamber of Commerce and city leaders on funding of Hwy 183. * Coordinated Main Street sign project. FY2004 Objectives: * Obtain two "large box" retailers to boost sales tax revenues. * Assist in 100% lease out of Target Center. * Assist in maintaining leases in all Euless shopping centers. * Generate buyers for 50 acres of raw land (excluding Hwy 121 and Hwy 360). * Assist local businesses to expand. Major Budgetary Issues and Operational Trends: * Economy experienced limited growth and decrease in sales tax revenues. * Increase in medical expenses and taxes hurt existing business. * Expect real estate upswing in 2004. -219- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Economic Development 210-1081-540 EXPENDITURES I ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $49,820 $52,102 $52,102 $53,328 Operations $76,141 $208,044 $208,044 $150,792 Capital $21,741 $20,000 $1,000 $14,000 TOTAL $147,702 $280,146 $261,146 $218,120 PERSONNEL: Full Time 0.5 0.5 0.5 0.5 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Output/Workload Efficiency Measures/Impact M&O Budget per Capita • $3.20 $5.45 $4.38 Effectiveness Measures/Outcomes -220- Department: Division/Activity: Account #: Police Crime Control & Prevention 220-3045-521 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: To provide the citizens of Euless professional, efficient police services. Increase staff and efficiency; expand use of altemative 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. FY2003 Highlights & Accomplishments: * Continued improvements in contacts between Police and Citizens in community. * Increase in volunteers at police department. FY2004 Goals & Objectives: * Continue implementation of Computer Management System. * Increase Block Watch Program. * Create Civil Watch Program. Major Budgetary Issues & Operational Trends: * Continued increase in training and training supplies. * Decrease in sales revenue. * Technology changes. -221- DEPARTMENT: Police Ekrtnui i URES I 2001-02 ACTUAL Personnel $331,235 Operations $545,090 Capital $61,867 TOTAL $938,192 DIVISION/ACTIVITY: ACCOUNT #: Crime Control & Prevention District 220-3045-521 2002-03 I 2002-03 2003-04 BUDGET I ESTIMATED 1 BUDGET $991,257 $991,257 $1,057,695 $67,341 $67,341 $51,000 $435,734 $345,808 $158,208 $1,494,332 $1,404,406 $1,266,903 PERSONNEL: Full Time 6.0* 14.0** 14.0** 14.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 # Sworn Police Officers Output/Workload Efficiency Measures/Impact M&O Budget per Capita # Swom Officers/1000 Population from CCPD Effectiveness Measures/Outcomes # Neighborhood Watch Programs # Neighborhood Watch Meetings *Moved 2 officers from Patrol **Moved 7 officers from Patrol & 1 from CID 6 $20.32 14 14 $29.29 $25.47 0.13 0.29 0.28 125 125 125 115 115 115 -222- 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, and street lighting. * Special projects such as City revitalization, erosion control, park projects, etc. FY2003 Highlights & Accomplishments: * Provided funding for new fire ladder truck and ambulance. * Provided funding for lobbying fees. * Provided funding for Phase III of the Parks at Texas Star and a Texas Rangers youth ball field. * Provided funding for Drainage Capital Improvement projects. * Provided funding for Building A Remodel. * Provided funding for the City's 50th year celebration. FY2004 Goals & Objectives: * Provide funds for parking improvements at several city parks * Provide funds for the reconstruction of Fire Station #3. * Provide loan to Golf Course for the purchase of a new golf cart fleet. Major Budgetary Issues and Operational Trends: Due to current economic conditions, the travel industry continues to suffer significant declines. The Dallas/Fort Worth Airport Consolidated Car Rental Facility continues to be impacted by these declines. -223- DEPARTMENT: Non -Departmental EXPENDITURES 2001-02 ACTUAL DIVISIONIACTIVITY: Car Rental Tax* 2002-03 2002-03 BUDGET ESTIMATED Personnel $0 $0 $0 Operations ' $9,147,053 $11,864,895 $11,131,561 Capital $140,156 $150,000 $150,000 TOTAL $9,287,209 $12,014,895 $11,281,561 ACCOUNT #: 240-9060-590 2003-04 BUDGET $0 $9,769,844 $0 $9,769,844 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURESISERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Output/Workload Efficiency Measures/Impact M & O Budget Per Capita $201.17 $235.28 $196.38 Effectiveness Measures/Outcomes * Voters approved tax in November 1999. -224- 1 w I -225- i Se,wice Department: Facility Maintenance Location and Hours of Operation: 201 North Ector Drive Mission / Programs / Services: Division/Activity: Account #: Vehicle/Equipment 601-5090-519 Replacement Fund 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. FY2003 Highlights & Accomplishments: * Purchase and delivery of a new 110 ft. Platform/Pumper Fire Apparatus. * Purchase and delivery of a new ambulance unit. * Complete rework and update of the vehicle depreciation schedule. FY2004 Goals & Objectives: * Continued replacement of vehicles per fleet operations set criteria. * Review of basic vehicle specification packages Major Budgetary Issues & Operational Trends: * Continued staff support of vehicle replacement procedures and guidelines. -226- DEPARTMENT: DIVISIONIACTIVITY: ACCOUNT #: Facility Maintenance Vehicle/Equipment Replacement Fund 601-5090-519 EXPENDITURES I ACTUAL I BUDGET I ESTIMATED I 2001-02 B2003-04 UDGET Personnel $0 $0 $0 $0 Operations $424,749 $0 - $0 $0 Capital $40,466 $1,161,700 $1,086,200 $468,687 TOTAL $465,215 $1,161,700 $1,086,200 $468,687 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURESISERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Output/Workload Efficiency Measures/Impact Capital Budget per Capita $10.08 $22.65 $9.42 Effectiveness Measures/Outcomes -227- Department: Division/Activity: Account #: Fiscal & Administrative Services Benefits/Insurance 610-5015-519 Location and Hours of Operation: 201 North Ector Drive, 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: paying employees' claims on a timely basis, 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. FY2003 Highlights & Accomplishments: * Monthly Medical Screenings for employees. * Implementation of new Prescription Drug plan, increasing generic drug utilization from 23% to 40%, and mail order program. * Medical/Dental enrollment for 2002/2003 fully completed in record time, including new prescription, medical and dental combined identification cards. * Medical/Dental claim turn -around within seven days of receipt. FY2004 Goals & Objectives: * Competitive bidding for Re-Insurance/PPO, Network/Pre-Certification/Large Case Management, implementa- tion of successful bidder's plans. * Reviewing Prescription Drug Plan for options for mail order drug listing, co -payments, and formulary plan. * Compliance with HIPAA by April 14, 2004. * Conversion of manual flex accounts to computerized BSTI software. Major Budgetary Issues & Operational Trends: * Monitor increasing medical, dental and prescription cost and making appropriate decisions concerning benefits and premium cost to employees and the City as to how much employees and the City can assume without it becoming a deterrent for access to appropriate medical and dental care. * Provide a comprehensive benefit package to employees at a reasonable cost to the City and employees. -228- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Benefits/Insurance 610-5015-519 EXPENDITURES I 2001-02 2003-04 ACTUAL I BUDGET 2002-03 I ESTIMATED 2002-03 I BUDGET Personnel $77,651 $80,507 $80,507 $83,822 Operations $1,949,155 $1,813,157 $2,102,503 $2,022,947 Capital $0 $0 $0 $0 TOTAL $2,026,806 $1,893,664 $2,183,010 $2,106,769 PERSONNEL: Full Time Part Time 1.5 1.5 0.0 0.0 1.5 1.5 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 01-02 Estimated 02-03 Budget 03-04 Covered Lives: Employees 335 336 330 Dependents 415 420 400 Spouses 125 105 95 Children 290 315 305 Retirees 39 41 55 Medical/Dental Claims 8,950 13,620 13,196 Flex 335 336 320 Flex Spending Claims 77 85 80 Output/Workload Medical/Dental Claims Processed 8,850 13,620 13,196 Claim Checks Written 3,600 2,800 2,640 Flex Checks Written 525 525 500 Monthly Financial Report 12 12 12 Comparison of Bids Received 6 12 9 Efficiency Measures/Impact M&O Budget per Capita $43.90 $45.53 $42.35 Effectiveness Measures/Outcomes Avg. Turnaround days/claim processing 14 7 7 -229- 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. FY2003 Highlights & Accomplishments: * Risk Department, in conjunction with Texas Municipal League (TML), updated City property values for property coverage, TML independent audit of property, liability and workers compensation coverages, including reported payroll. * Continued to minimize cost of property and liability claims. FY2004 Goals & Objectives: * Implement updated Safety Policy, with safety training for all departments. * Implement Accident Review Board. Major Budgetary Issues and Operational Trends: * Controlling City losses, both property and liability, including claim settlements with citizens. * Implementing updated Safety Policy will assist in reviewing property and liability claims that occur. * Provide City management staff with training programs to assist them in reducing any liability exposure arising from Human Resources issues. -230- DEPARTMENT: Fiscal & Administrative Services EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2001-02 ACTUAL $38,647 $241,595 $0 $280,242 DIVISION/ACTIVITY: Risk Management, Safety & Liability Insurance 2002-03 1 BUDGET $41,243 $286,171 $0 $327,414 2 ESTIMATED 1 $41,243 $286,171 $0 $327,414 0.5 0.5 0.5 0.0 0.0 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 2003-04 BUDGET $43,456 $286,171 $329,627 0.5 0.0 Actual 01-02 Estimated 02-03 Budget 03-04 90 15 355 6 1 105 1 105 10 365 15 1 74 1 $6.07 $6.83 90 7 365 24 1 80 1 $6.63 Effectiveness Measures/Outcomes # days to Complete & Close Claim 7 7 7 -231- Department: Fiscal & Administrative Services Division/Activity: Account #: Workers' Compensation 615-5020-519 Insurance 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. FY2003 Highlights & Accomplishments: * Updates sent via e-mail to Directors on work status for all workers compensation injuries for their respective departments. * Meet with Directors to review workers compensation claims on a monthly basis. * Workers compensation claim logs updated from 1998 to current with injury details. * Free monthly medical screenings for employees. FY2004 Goals & Objectives: * Safety Policy implemented for all City departments. * Safety meetings held in each department. * Review of pre -placement physicals. * Update essential job function descriptions. Major Budgetary Issues & Operational Trends: * With the majority of this budget for workers compensation claims, control of injuries and cost must be contained. * Wellness of employees must continue to be a prominent concern; this affects employees being present at work to the claim cost in the medical insurance budget. -232- DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Workers' Compensation Insurance 615-5020-519 EXPENDITURES I 2001-02 2002-03 2002-03 2003-04 ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $0 $0 $0 $0 Operations $312,354 $326,637 - $326,637 $326,637 Capital $0 $0 $0 $0 TOTAL $312,354 $326,637 $326,637 $326,637 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 01-02 Estimated 02-03 Budget 03-04 WC TML Claims 10 6 4 WC In -House Claims 40 22 24 Executive Physicals 6 10. 10 Pre -Placement Physicals 150 140 140 Immunizations 120 120 120 Medical Screenings 6 6 12 DOT -Required Drug & Alcohol Testing 125 110 110 Output/Workload OSHA Annual Report 1 1 1 Monthly Financial Report 12 12 12 Annual TML Audit/Rate Calculation 1 1 • 1 Claims Processed 100 75 65 Claims Checks Issued 100 50 65 Efficiency Measures/Impact M&O Budget per Capita $6.77 Effectiveness Measures/Outcomes $6.81 $6.57 -233- -234- c6 1 ceciffiital 9 wfvun 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 fumiture, 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 sanitary sewer lines, drainage channels, and storm sewers. D. Control — All capital project expenditures must be appropriated in the capital budget. The Finance Department must certify the availability of such appropriations or the availability of resources so an appropriation can be made before a capital project contract is presented by the City Manager to the City Council for approval. E. Program Planning — The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be fully costed, so that these costs can be considered in the operating budget. F. Alternate Resources — Where applicable, assessments, impact fees, pro-rata charges, or other user -based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small Citywide drainage projects. Single large drainage projects will be funded by debt. G. Debt Financing — Recognizing that debt is usually a more expensive financing method, altemative 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. -235- CITY OF EULESS CAPITAL IMPROVEMENT PROJECTS DATE: June 25, 1991 PREPARED BY: Finance Department Rev. July 15, 1992 RE: Capital Improvements APPROVED BY: City Manager 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. -236- 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 Eauipment — 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. Thorouahfares 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. -237- Landscaping — All landscaping expenditures for new or existing facilities may qualify as a C.I.P. item, Each case will be considered individually. As a rule of thumb, costs of approximately $10,000 are considered. Grant -In -Aid Items — All expenditures of grant, matching or participating moneys from other governmental entities or private contributors (Foundations) which are expended in conjunction with City funds for Capital Improvements Projects. IV. DEFINITIONS Definition of Program - A Capital Improvement Program is a list of public physical improvements scheduled over a period of time taking project priority and financial capability into account. Definition of Capital Improvement - Any major non -recurring expenditure or any expenditure for physical facilities of government, such as cost for acquisition of land or interest in land; construction of buildings or other structures, including additions or major alterations; construction of highways or utility lines; fixed equipment; landscaping and similar expenditures. Webster's Definition of "Project" - "A specific plan or design; scheme; an idea; a planned undertaking; a large usually government -supported undertaking." V. PROCEDURES In conjunction with the annual operational budget cycle, input will be received from appropriate departments by the City Manager's Office for inclusion in the C.I.P. budget for presentation to City Council. -238- 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 Projects Fund — Used to account for any ongoing projects or construction projects funded from this revenue source. Half Penny Sales Tax 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. -239- Fund Balance Summary - Capital Estimated FY02-03 and Budgeted FY03-04 Capital Improvement Projects 'Beg. Working Capital FY03 FY03 Estimated Revenues Total Available: FY03 Estimated Expenditures Total Expenses: 'Estimated Working Capital FY03 FY04 Budgeted Revenues Total Available: FY04 Projects Budgeted Carryover Total FY04 Budgeted Expenditures 'Estimated Working Capital FY04 FY2004 Projects FY2004 CDBG Line Replacement, Carr Park/SH 10 Line Replacement, Midway Park North West Pipeline Water Main Replacement Water/Wastewater Impact Fee Study Line Replacement, Fairlawn Court Line Replacement, Atkerson Lane Line Replacement, West Ash Lane Line Replacement, Westport, Newport, Asbur) Well Repairs Channel Stabilization on Tributary WFA Drainage Project Study Debt Service, Revenue Bonds Series 2000 Total FY2004 Projects Water W&S Impact CIP Fee $3,464,160 $1,675,655 315.845 3,780,005 (463.296) (463,296) 324.190 1,999,845 (292.675) (292,675) Wastewater Impact Fee $989,967 43,002 Drainage CIP $416,806 786.249 1,032,969 1,203,055 0 (164.362) 0 (164,362) $3,316,709 $1,707,170 $1,032,969 $1,038,693 2,104.525 5,421,234 (2,196,000) (3.140.860) (5.336,860) 320,000 2,027,170 (292,921) (28,726) (321,647) $84,374 $1,705,523 217,000 330,000 363,000 1,000,000 35,000 104,000 30,000 67,000 50,000 15,000 277,921 $2,196,000 $292,921 55,000 1,087,969 465.000 1,503,693 (15,000) (459,000) 0 (995,888) (15,000) (1,454,888) $1,072,969 $48,805 15,000 399,000 60,000 $15,000 $459,000 -240- Fund Balance Summary - Capital Estimated FY02-03 and Budgeted FY03-04 Capital Improvement Projects !Beg. Working Capital FY03 FY03 Estimated Revenues Total Available: FY03 Estimated Expenditures Total Expenses: Estimated Working Capital FY03 FY04 Budgeted Revenues Total Available: FY04 Budgeted Projects Estimated Carryover Total FY04 Budgeted Expenditures Estimated Working Capital FY04 FY2004 Projects Debt Service, Cert of Oblig Series 1996 Debt Service, Cert of Oblig Series 1995 'Total FY2004 Projects Athletic Complex CIP $145,487 1.667.980 1,813,467 120.423) (20,423) $1,793,044 1,793,044 0 £ 782.8761 (1,782,876), $10,168 Softball CIP $864 160.356 161,220 ,160.356) (160,356) $864 1QQ,998 161,862 (160,998) (160.9981 $864 160,998 Golf CIP $166,437 807.252 973,689 (972.696,1 (972,696) $993 Z1�ZQ2 714,695 (713,702) (713,702) $993 713,702 Parks CIP $7,998 7,998 0 $7,998 7,998 0 $7,998 $0 $160,998 $713,702 $0 -241- Fund Balance Summary - Capital Estimated FY02-03 and Budgeted FY03-04 Capital Improvement Projects !Beg. Working Capital FY03 FY03 Estimated Revenues Total Available: FY03 Estimated Expenditures Total Expenses: 'Estimated Working Capital FY03 FY04 Budgeted Revenues Total Available: FY04 Budgeted Projects Estimated Carryover Total FY04 Budgeted Expenditures !Estimated Working Capital FY04 FY2004 Projects West Pipeline - Raider to City Limits South Pipeline Road Bridge Glade Road Utility Relocation/Bridge Raider Drive - SH10 to South Pipeline South Pipeline Road Overlay Parking Improvements, Midway Parking Improvements, S. Euless Park Pakring Improvements, Simmons Center Parking Improvements, Village at Bear Creek Preserve @ McCormick Park Fire Station #3 Construction Splash Pool Incentives !Total FY2004 Projects Police Facility Streets CIP CIP $176,997 $8,381,168 146 391,371 177,143 8,772,539 (21,735) (21,735) $155,408 $7,695,406 (1,077,133) (1,077,133) 0 2.982,500 155,408 10,677,906 0 (3,013,708) (155,408) (7,413.351) (155,408) f 10,427,059) $0 $250,847 525,000 28,208 2,052,500 330,000 78,000 $0 $3,013,708 General CIP $92,329 Car Rental Tax CIP $115,744 8,602 1,971,091 100,931 2,086,835 (59,243) (270,159) (59,243) (270,159) $41,688 $1,816,676 0 2,040,500 41,688 3,857,176 0 (1,990,500) (2,700) (1.843,480) 700) 13.833.980) $38,988 $23,196 11,000 55,000 49,500 150,000 125,000 1,600,000 $1,990,500 Half -Cent CIP $380,966 28,572 409,538 (35,738) (35,738) $373,800 152,000 525,800 (150,000) (191,428) (341,428) $184,372 125,000 25,000 $150,000 -242- CITY OF EULESS CAPITAL IMPROVEMENTS PROGRAM The City of Euless has developed and produced under separate cover a Capital Improvements Program. 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. A Capital Projects 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 and lists all capital projects that will be presented to the Council during FY2004 for approval. This summary verifies that resources are currently available to fund all projects that will be presented during FY2004. As projects are approved by the City Council, they will be moved from the "Unfunded" section of the Capital Improvements 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. Capital projects are defined as any major non -recurring expenditure for physical facilities of government, such as cost of 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. 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 FY2004 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. It is anticipated that the City will issue the remaining $3.2 million dollars of authorized general obligation bonds for street projects in FY2003-04. This will be used for Pipeline Road. The City also plans to issue Certificates of Obligation for several street projects and Revenue Bonds for the water line replacement at West Pipeline Road. -243- The following table summarizes budgets for Funded Projects. Unfunded Projects have also been summarized by category and priority. Funded Proiects Drainage $ 1,231,609 Street $ 19,717,990 Wastewater $ 2,376,830 Water $ 2,486,753 Other $ 16.209.030 Funded $ 42,022,212 Funding Pending $ 4.644.544 Total Funded $ 46,666,756 i Priority A $ 459,000 $ 3,313,500 $ 1,041,000 $ 1,266,000 $ 2.990.500 $ 9,070,000 Unfunded Proiects Priority B $ 2,475,000 $ 1,532,000 $ 2,563,000 $ 3,313,000 $ 9,906,694 $19,789,694 Priority C $14, 305, 000 $ 1,935,000 $ 1,876,000 $ 457,000 $30.267.500 $48,840,500 Unfunded Projects $77,700,194 -244- CITY OF EULESS FY2004 PROPOSED PROJECTS PRIORITY A DRAINAGE PROJECTS CHANNEL STABILIZATION ON TRIBUTARY WFA TO THE WEST FORK $399,000 Description: This project includes funds to replace the concrete pilot channel and stabilize the tributary banks from Landover Drive South to E. Whitener Rd. 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 along Ascot Drive. Additional damage to adjacent property will likely occur without implementation of this project. Operating and Maintenance Cost: No Material Effect DRAINAGE PROJECT STUDY $60,000 Description: This study will identify, investigate, and recommend solutions and their costs, and prioritize the known drainage problems that involve the City of Euless drainage systems. Justification: This analysis of the City's drainage system will help define future capital drainage programs to help alliviate 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 Cost: No Material Effect STREET PROJECTS WEST PIPELINE — RAIDER TO CITY LIMITS $525,000 Description: This project provides for repair of the existing roadway subgrade, removal and replacement of deteriorated or damaged curb and gutter, mill the outer edges of the roadway surface, adjust valve covers and manholes, and provides for asphalt overlay, and restriping of 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 for this overlay project. This project will improve the riding surface and the appearance of the roadway. Operating and Maintenance Cost: No Material Effect -245- CITY OF EULESS FY2004 PROPOSED PROJECTS PRIORITY A STREET PROJECTS, Continued SOUTH PIPELINE ROAD BRIDGE $328,000 (City Contribution $32,800) Description: This project is currently included in the approved off -state system federal aid Highway Bridge Replacement and Rehabilitation Program as authorized by Texas Transportation Commission Minute Order 108912, dated May 30, 2002. This represents the City's contribution towards this project. Justification: Heavy rains and the resulting flooding along Hurricane Creek on or before April 24, 2002, caused significant substructure damage to the South Pipeline Road Bridge over Hurricane Creek. Participation in the project will allow the City of Euless to contribute 10% toward the estimated replacement costs while state and federal funding contribute the remaining 90%. Operating and Maintenance Cost: No Material Effect GLADE ROAD PAVING AND UTILITY RELOCATION $2,052,500 Description: The proposed roadway project consists of replacing the existing two-lane asphalt pavement with a four -lane concrete roadway, including a median and protected left turn lane. Signalization will be provided at Baze and at North Main Street. The southern half of the project lies within the City of Euless. Adjustment/relocation of the City of Euless water main along the south side of Glade Road from approximately Roxboro to S.H. 360 in advance of the roadway construction. Justification: The City of Grapevine has scheduled design for 2002-2003 and will assume the entire cost for plan preparation. Sine the southern half of the proposed roadway construction lies within the City of Euless, that portion of construction costs lies with the City of Euless. Operating and Maintenance Cost: No Material Effect RAIDER DRIVE, SH 10 TO SOUTH PIPELINE ROAD $330,000 Description: This project consists of removing the existing deteriorated pavement and reconstruction with new concrete pavement, curbs, and underground drainage systems. Four lanes of 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 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 Cost: No Material Effect -246- CITY OF EULESS FY2004 PROPOSED PROJECTS PRIORITY A STREET PROJECTS, Continued SOUTH PIPELINE ROAD OVERLAY $78,000 Description: This project consists of an asphalt overlay on South Pipeline Road from FM 157 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 S. 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 total asphalt material costs. Justification: South Pipeline Road is an important east -west thoroughfare providing access to the southeast portion of the City of Euless. This project will improve the riding surface of the roadway. Operating and Maintenance Cost: No Material Effect WASTEWATER PROJECTS FY2004 CDBG $348,000 (City Contribution $217,000) Description: This project consists of the design and construction of wastewater mains west of South Ector Drive between S.H. 183 and S.H. 10. The existing wastewater mains will be replaced. Justification: The existing wastewater mains in the Park Crestmore addition have deteriorated through age and use and they need to be replaced. Operating and Maintenance Cost: No Material Effect LINE REPLACEMENT, CARR PARK/SH 10 $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 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 Cost: No Material Effect -247- CITY OF EULESS FY2004 PROPOSED PROJECTS PRIORITY A WASTEWATER PROJECTS, Continued LINE REPLACEMENT, MIDWAY PARK (NORTH) $363,000 Description: This project consists of design and construction of wastewater mains in the Midway Park Addition. Existing deteriorated wastewater mains will be replaced. Justification: Wastewater mains in the Midway Park area have deteriorated as they have aged and they need to be replaced. Operating and Maintenance Cost: No Material Effect WATER PROJECTS W. PIPELINE WATERMAIN REPLACEMENT $1,000,000 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 Cost: No Material Effect WATER AND WASTEWATER IMPACT FEE UPDATE $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 Cost: No Material Effect -248- CITY OF EULESS FY2004 PROPOSED PROJECTS PRIORITY A WATER PROJECTS, Continued LINE REPLACEMENT, FAIRLAWN CT $35,000 Description: This project consists of replacing 4" CI main with 8" PVC. Justification: This waterline is old and deteriorated. Substandard size water mains provide inadequate flow of water for fire protection. Operating and Maintenance Cost: No Material Effect LINE REPLACEMENT, ATKERSON LANE $104,000 Description: This project consists of replacing 2" GI main with 8" PVC from Dunaway to Dickey. Justification: This waterline is old and deteriorated. Substandard size water mains provide inadequate flow of water for fire protection. Operating and Maintenance Cost: No Material Effect LINE REPLACEMENT, WEST ASH LANE $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. Operating and Maintenance Cost: No Material Effect LINE REPLACEMENT, WESTPORT CIR/NEWPORT CIR/ASBURY CIR $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. Operating and Maintenance Cost: No Material Effect -249- CITY OF EULESS FY2004 PROPOSED PROJECTS PRIORITY A OTHER PROJECTS PARKING IMPROVEMENTS — MIDWAY PARK $11,000 Description: This project will include resurfacing parking areas located at Midway Park for demolished Parks Department Building. Justification: Parking area is deteriorated and beyond patch repair. Operating and Maintenance Cost: No Material Effect PARKING IMPROVEMENTS — S EULESS PARK $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 Cost: No Material Effect PARKING IMPROVEMENTS — SIMMONS CENTER $49,500 Description: This project will include resurfacing parking areas located at Simmons Center Senior Complex. Justification: Parking area is deteriorated and beyond patch repair. Operating and Maintenance Cost: No Material Effect PARKING IMPROVEMENTS — VILLAGES BEAR CREEK $150,000 Description: With recent land acquisition, parking infrastructure will require improvements/expansions to accommodate user vehicles. These improvements/expansion plans will ensure parking areas are improved/increased to levels that will accommodate both user demand and future expansion/upgrade plans as outlined in Master Plan. Justification: Land acquisition will require increased parking infrastructure. Taking advantage of the new park land and providing the need improvements will ensure the parking facilities will meet and exceed user expectations. Operating and Maintenance Cost: No Material Effect -250- CITY OF EULESS FY2004 PROPOSED PROJECTS PRIORITY A OTHER PROJECTS, Continued PRESERVE AT McCORMICK PARK $1,000,000 (City Contribution $125,000) Description: Parking infrastructure, support structures, (i.e. restrooms), trailhead 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. 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 Cost: Seed/Sod/Path Supplies $15,000 FIRE STATION # 3 CONSTRUCTION $1,600,000 Description: Fire Station #3, located at 201 W. Euless Blvd. should be demolished and reconstructed. It includes apparatus bays, living quarters, office areas, weight room, day room, kitchen, and storage areas. The design of this project is proposed for FY2003 with construction proposed for 2004. The construction phase should take 12 months to complete. Justification: This fire station was constructed in a remodeled 30 plus year old structure. The building is experiencing foundation problems and is structurally challenged. Additionally, the building is not large enough to adequately house the personnel assigned to this station. Operating and Maintenance Cost: Utilities $5,500 Maintenance Costs $2,950 SPLASH POOL $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 Cost: No Material Effect -251- Project Number Project Description CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY FY03 Budget as of Appropriations/ Budget as of 5-31-02 Amendment 5-31-03 DRAINAGE PROJECTS DR9903 Misc Drainage Improvements $101,609 $50,000 $151,609 DR0301 Main Place Channel Stabilization $0 $270,000 $270,000 DR0302 Flooding Mitigation $0 $250,000 $250,000 DR0303 Aransas @ Glenn Drainage Relief $0 $250,000 $250,000 DR0304 Live Oak Drainage $0 $218,000 $218,000 DR0305 Sierra Drive Drainage $0 $30,000 $30,000 DR0306 Flooding Mitigation Plan (FEMA) $0 $32,000 $32,000 DR0307 Simmons Drainage $0 $30,000 $30,000 FB9902 Fund Balance - Drainage CIP $0 $0 $0 Sub -Total Drainage Proiects $101,609 $1,130,000 $1,231,609 Unfunded/ Expended as (Over) Under Estimated (Excess of 5-31-03 Budget Project Costs Funding) $11,359 $140,250 $151,609 $0 $0 $270,000 $270,000 $0 $0 $250,000 $250,000 $0 $5,200 $244,800 $250,000 $0 $156,924 $61,076 $218,000 $0 $2,577 $27,423 $30,000 $0 $2,238 $29,762 $32,000 $0 $0 $30,000 $30,000 $0 $0 $0 $0 ($42,805) $178,298 $1,053,311 $1,231,609 ($42,805) CITY OF EULESS FUNDED DRAINAGE PROJECTS ADDITIONAL INFORMATION MISCELLANEOUS DRAINAGE IMPROVEMENTS (DR9903) 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 Cost: No Material Effect MAIN PLACE CHANNEL STABILIZATION (DR0301) 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 and encroaching into the rear yards of properties along the tributary. Continued erosion will decrease property values and increase drainage complaints and maintenance work in the tributary. Operating and Maintenance Cost: No material effect. FLOODING MITIGATION (DR0302) Description: This project consists of identifying chronic flooding locations within the City of Euless and determining the cost/benefit of property acquisition compared to extensive drainage relief projects. Property acquisition will be recommended after consideration of flooding history, appraisals, and feasible alternative drainage solutions have been evaluated. It is recommended that this be established as an ongoing project. Justification: Various properties throughout the City of Euless situated adjacent to creeks have experienced chronic flooding for several years. The cost for implementing drainage improvement projects to mitigate flooding at isolated locations may be much greater than property acquisition. Chronic flooding lowers the property values and this program will offer a means of relief for affected property owners. Operating and Maintenance Cost: No material effect. -253- CITY OF EULESS FUNDED DRAINAGE PROJECTS ADDITIONAL INFORMATION ARANSAS AT GLENN UPPER SYSTEM DRAINAGE (DR0303) Description: This project consists of construction of a parallel storm drain relief system from Aransas Drive east to HEBISD property, south to Harwood Road and continuing east to the storm drainage junction box in Harwood Road in front of North Euless Baptist Church. Additional storm drain pipe will be installed along with an emergency overflow flume, fence removal/replacement, street pavement removal/replacement, and grass replacement. Justification: During heavy rainfalls, the existing drainage system at Aransas and Glenn becomes overloaded and the street fills with storm water runoff. The high water encroaches on properties to the east and has flooded several houses. Operating and Maintenance Cost: No material effect. LIVE OAK DRIVE DRAINAGE RELIEF (DR0304) Description: This project consists of a real property purchase of 713 Live Oak, demolition and grade of property. Justification: The existing storm drainage system in the Live Oak cul-de-sac is undersized to handle moderate to heavy rainfalls. The storm water runoff fills the street and rises to a level at which it enters houses on the cul-de-sac. Operating and Maintenance Cost: No material effect. SIERRA DRIVE DRAINAGE RELIEF (DR0305) Description: This project includes construction of a concrete valley gutter in Sierra to redirect storm water runoff from Wilshire Pool parking lot to the existing drainage culvert, construction of a low level retaining wall along a portion of the west side of Sierra and reconstruction of a driveway approach to direct storm water runoff into Sierra. An area drain in Sierra prior to the driveway may be necessary. Justification: The residence at 1800 Kynette has experienced flooding problems during heavy rains in part from storm water runoff overtopping the curb and drive approach. The inability of the street to adequately handle the storm water runoff contributes to the problem. Operating and Maintenance Cost: No material effect. -254- CITY OF EULESS FUNDED DRAINAGE PROJECTS ADDITIONAL INFORMATION FLOODING MITIGATION PLAN (FEMA) (DR0306) Description: This project consists of the preparation of a Flood Mitigation Plan that meets the requirements of the Federal Emergency Management Agency (FEMA). The plan will assess flood risks and will require public involvement to qualify for FEMA Flood Mitigation Assistance (FMA). The FMA is administered by the Texas Water Development Board (TWDB). Justification: FEMA through the Texas Water Development Board provides federal funding to assist communities in implementing measures to reduce or eliminate the long-term risk of flooding to properties insurable under the National Flood Insurance Program (NFIP). The Flood Mitigation Assistance Program has the goal of reducing the claims under. NFIP. In order to receive an FMA Project Grant for property purchase or mitigation, the City must have an approved FMP. The project grants provide a 75% federal share with a city 25% match. Operating and Maintenance Cost: No material effect SIMMONS DRAINAGE RELIEF (DR0307) Description: This project includes construction of area inlets and drains, street gutter improvements, and minor channelization to redirect storm water runoff overtopping the curb on Franklin Drive and running across private property to Simmons Drive. Justification: Properties in the vicinity of 405 Simmons and 404/406 Franklin experience high water from adjacent streets during heavy rains threatening the structures on the properties. Operating and Maintenance Cost: No material effect -255- Project Number Project Description STREET PROJECTS PS9901 PS9904 PS9905 PS9906 IPS9908 CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY FY03 Unfunded/ Budget as of Appropriations/ Budget as of Expended as (Over) Under Estimated (Excess 5-31-02 Amendment 5-31-03 of 5-31-03 Budget Project Costs Funding) North Main Street $7,866,061 $0 $7,866,061 $2,819,421 $5,046,640 $7,866,061 $0 Harwood Road $6,081,311 ($267,321) $5,813,990 $5,369,695 $444,295 $5,813,990 $0 Traffic Studies $27,198 $0 $27,198 $7,248 $19,950 $27,198 $0 Traffic Safety $128,027 $0 $128,027 $78,729 $49,298 $128,027 $0 Signalization $167,285 $0 $167,285 $74,452 $92,833 $167,285 $0 FM157 North, SH183 to SH121 • PS9909 (Landscaping & Lighting) $75,000 $0 $75,000 $693 $74,307 $75,000 $0 PS0001 FM157 - S Pipeline-SH10 (Utl Relc) $378,207 $0 $378,207 $356,318 $21,889 $378,207 $0 PS0002 West Pipeline - Raider/Hwy 10 $365,242 $580,964 $946,206 $100,420 $845,786 $5,540,750 $4,594,544 PS0003 Glade - Heritage/SH 121 $1,887,494 ($21,492) $1,866,002 $1,828,382 $37,620 $1,866,002 $0 PS0004 Glade -SH 121/Champagne $1,539,308 ($329,294) $1,210,014 $1,146,979 $63,035 $1,210,014 $0 PS0201 Gateway Blvd. - Southem Portion $425,000 $85,000 $510,000 $427,096 $82,904 $510,000 $0 PS0301 Mid Cities Illumination $0 $160,000 $160,000 $95,206 $64,794 $160,000 $0 PS0302 Driftwood/Pipeline Traffic Signal $0 $100,000 $100,000 $0 $100,000 $100,000 $0 PS0303 Aransas/Harwood Traffic Signal $0 $120,000 $120,000 $0 $120,000 $120,000 $0 PS0304 Glade Road Right of Way Acquistion $0 $350,000 $350,000 $0 $350,000 $350,000 $0 FB9907 Fund Balance - Street CIP $0 $0 $0 $0 $0 $0 ($282,055) Sub -Total Street Projects $18,940,133 $777,857 $19,717,990 $12,304,639 $7,413,351 $24,312,534 $4,312,489 CITY OF EULESS FUNDED STREET PROJECTS ADDITIONAL INFORMATION NORTH MAIN STREET (PS9901) 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 Cost: Annual debt service payment that is required to fund this project is approximately $412,567. HARWOOD ROAD, N. MAIN TO 360 (PS9904) Description: This project consists of Harwood Road from a point approximately 350 feet west of N. Main Street to SH 360. New roadway will be a six -lane boulevard with sidewalks, landscaping and lighting. Signals will be added at Fuller Wiser and Bear Creek Parkway. Justification: Existing roadway (two-lane) does not meet existing and future needs. Operating and Maintenance Cost: Annual debt service payment that is required to fund this project is approximately $465,722. TRAFFIC STUDIES (PS9905) 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 Cost: No Material Effect TRAFFIC SAFETY (PS9906) 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 Cost: No Material Effect -257- CITY OF EULESS FUNDED STREET PROJECTS ADDITIONAL INFORMATION SIGNALIZATION (PS9908) 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 Cost: No Material Effect FM157 NORTH, SH183 TO SH121 (LANDSCAPING & LIGHTING) (PS9909) Description: This includes the addition of landscape and irrigation improvements and street lights along the new street. Justification: Improved visibility and enhanced aesthetics. Operating and Maintenance Cost: No Material Effect FM 157 — SOUTH PIPELINE/SH 10 (UTILITY RELOCATION) (PS0001) Description: This project consists of widening FM 157 from Hwy 10 to South Pipeline. Road construction will be performed by TxDot. The City's only responsibility will be the relocation of the water and wastewater mains. The City may choose to provide funds for landscaping the medians as well. Justification: Utility relocation is required by TxDot at the City's expense. Operating and Maintenance Cost: No Material Effect WEST PIPELINE — RAIDER/HWY 10 (PS0002) 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: The street exists in an expanded condition on either end of this proposed widening. The traffic greatly overloads the existing roadway. Operating and Maintenance Cost: No Material Effect -258- CITY OF EULESS FUNDED STREET PROJECTS ADDITIONAL INFORMATION GLADE FROM HERITAGE TO SH121 (PS0003) Description: This project consists of construction on Glade from Heritage to SH 121 to add two (2) lanes to theexisting three (3) lanes to create a 5-lane roadway (2 eastbound lanes, 2 westbound lanes and a center continued turn lane). It includes construction of the east half (2 northbound lanes) of Heritage from Glade Road to the south limit of the Target project. It includes construction of a four lane divided north/south roadway from Glade to the south limit of the Target project approximately in the center of the Target project. Traffic signals and associated water and drainage facilities will be included. Justification: The project is being done in conjunction with the development of this area and will generate increased ad valorem tax revenue for the City. Operating and Maintenance Cost: Average Annual Debt Service $116,509 GLADE RD (EAST) - SH121 TO CHAMPAGNE (PS0004) Description: This project consists of construction of the eastbound lanes of Glade Road under SH 121 and construction of the south lanes (2 eastbound lanes) of Glade Road from SH 121 to Champagne Drive. Traffic signals, asphalt transitions and associated water and drainage facilities will be included. Justification: The project is being done in conjunction with the development of this area and will generate increased ad valorem tax revenue for the City. Operating and Maintenance Cost: Average Annual Debt Service $125,212 GATEWAY BLVD — SOUTHERN PORTION (PS0201) Description: This project includes construction of the west lanes (south bound) of Gateway Blvd from Mid -Cities Blvd north approximately 1500 feet. The roadway material will be concrete. Storm drainage is included. Justification: This will provide for the full pavement section on Gateway Blvd from Mid -Cities Blvd north to Centurion Way. Completion of this roadway will provide incentive for additional private development in the SH121/Gateway zoning district. Operating and Maintenance Cost: No material effect. -259- CITY OF EULESS FUNDED STREET PROJECTS ADDITIONAL INFORMATION MID -CITIES ROADWAY ILLUMINATION (PS0301) Description: This project includes the installation of underground conduit foundations, and street light standards on Mid -Cities Blvd from FM 157 to N. Main Street. The proposed street lighting will be located in the roadway median. Justification: Roadway illumination was not an included item in the TxDot construction project. The portion of Mid -Cities Boulevard from FM157 to N. Main is extremely dark and poses a potential driving hazard at night. Operating and Maintenance Cost: No material effect DRIFTWOOD AT W. PIPELINE TRAFFIC SIGNAL (PS0302) Description: This project includes the installation of a "tee" intersection traffic actuated traffic signal at the intersection of Driftwood and West Pipeline. Justification: A recently completed traffic signal warrant study for the Driftwood/W. Pipeline intersection indicates that Warrant 12 is now met. The traffic volumes and speeds at this intersection in combination with the warrant provide sufficient justification for this traffic signal installation. Installation of this traffic signal will provide for the safe and efficient movement of vehicular traffic through this intersection. Operating and Maintenance Cost: No material effect ARANSAS/HARWOOD TRAFFIC SIGNAL (PS0303) Description: This project includes the installation of a standard traffic signal at the intersection of Aransas and Harwood Road. A fully traffic actuated controller will be included with the installation. Justification: A recently completed traffic signal warrant study for the Aransas/Harwood intersection indicates that Warrant 7 in combination with school children traffic is now met. The traffic volumes and restricted sight distance at this intersection in combination with the warrant provides sufficient justification for this traffic signal installation. Installation of this traffic signal will provide for the safe and efficient movement of vehicular and pedestrian traffic through this intersection. Operating and Maintenance Cost: No material effect -260- CITY OF EULESS FUNDED STREET PROJECTS ADDITIONAL INFORMATION GLADE ROAD RIGHT OF WAY ACQUISITION (PS0304) Description: This project includes the acquisition of right-of-way for reconstruction of Glade Road. Glade road is planned as an east -west thoroughfare having 4-lanes divided with an 85' right-of-way. Justification: The City of Grapevine is proceeding with the preparation of roadway construction plans for Glade Road. These plans will be complete by the summer of 2003 and ready to advertise for construction. 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 Cost: No material effect -261- Project Number Proiect Description CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY FY03 Budget as of Appropriations/ Budget as of Expended as (Over) Under Estimated 5-31-02 Amendment 5-31-03 of 5-31-03 Budget Project Costs Unfunded/ (Excess Funding) WASTEWATER PROJECTS WW0002 Misc Sewer Rehab $152,013 $0 $152,013 $30,580 $121,433 $152,013 $0 WW0103 S. Pipeline, Heather to Vine $500,000 $0 $500,000 $47,403 $452,597 $500,000 $0 WW0202 Line Replacement- Dunaway $140,000 $0 $140,000 $21,369 $118,631 $140,000 $0 WW0203 Line Replacement- E. Alexander $20,000 $0 $20,000 $7,808 $12,192 $20,000 I $0 WW0204 Line Replacement- Paula Lane $79,000 $0 $79,000 $17,838 $61,162 $79,000 I $0 WW0205 Midway Park Mains $366,000 $0 $366,000 $17,192 $348,808 $366,000 I $0 WW0301 CDBG B02-UC-48-0001-22-50 $0 $279,817 $279,817 $13,793 $266,024 $279,817 I $0 WW0302 Inflow & Infiltration $0 $200,000 $200,000 $0 $200,000 $200,000 $0 WW0303 Line Replacement, Canyon Ridge $0 $175,000 $175,000 $0 $175,000 $175,000 $0 WW0304 Line Replacement, Sagebrush $0 $210,000 $210,000 $0 $210,000 $210,000 $0 WW0305 Line Replacement, Short $0 $87,000 $87,000 $0 $87,000 $87,000 $0 WW0306 Line Replacement, E. Fuller $0 $168,000 $168,000 $0 $168,000 $168,000 $0 FB9911 FB - Wastewater Impact (Restricted) $0 $0 $0 $0 $0 $0 ($1,032,968) Sub -Total Wastewater Proiects $1,257,013 $1,119,817 $2,376,830 1 $155,983 $2,220,847 $2,376,830 ($1,032,968) CITY OF EULESS FUNDED WASTEWATER PROJECTS ADDITIONAL INFORMATION MISCELLANEOUS SEWER REHAB (WW0002) 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 Cost: No Material Effect S. PIPELINE, HEATHER TO VINE (WW0103) Description: This project includes the replacement of sanitary sewer line from Heather to Vine Street. Justification: The EPA regulates contamination of soil from deteriorated wastewater mains. It is necessary to correct deterioration found in these lines Operating and Maintenance Cost: No Material Effect LINE REPLACEMENT, DUNAWAY (WW0202) Description: This project would consist of replacing sanitary sewer lines on Dunaway from East Alexander to Ascot. Justification: These sanitary sewer lines are deteriorated and are in need of replacement. Operation & Maintenance Cost: No Material Effect LINE REPLACEMENT, E. ALEXANDER (WW0203) Description: This project would consist of replacing sanitary sewer lines on East Alexander from creek to Dunaway Dr. Justification: These sanitary sewer lines are deteriorated and are in need of replacement. Operation & Maintenance Cost: No Material Effect LINE REPLACEMENT, PAULA LANE (WW0204) Description: This project would consist of replacing sanitary sewer lines on Paula Lane from Needles to W. Pipeline. Justification: These sanitary sewer lines are deteriorated and are in need of replacement. Operation & Maintenance Cost: No Material Effect -263- CITY OF EULESS FUNDED WASTEWATER PROJECTS ADDITIONAL INFORMATION MIDWAY PARK MAIN (WW0205) Description: This project would consist of replacing sanitary sewer lines in the southeast portion of the Midway Park Addition. Justification: These sanitary sewer lines are deteriorated and are in need of replacement. Operation & Maintenance Cost: No Material Effect CDBG B02-UC-48-0001-22-50 (WW0301) Description: This project consists of design and construction of wastewater mains in the central portion of the Midway Park Addition. Justification: The wastewater mains in the Midway Park area have deteriorated as they have aged and they need to be replaced. These grant funds allow the City to only share in a portion of the costs. Operating and Maintenance Cost: No material effect INFLOW/INFILTRATION (WW0302) Description: This project consists of inflow/infiltration 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 Cost: No material effect LINE REPLACEMENT, CANYON RIDGE (WW0303) 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 Cost: No material effect -264- CITY OF EULESS FUNDED WASTEWATER PROJECTS ADDITIONAL INFORMATION LINE REPLACEMENT, SAGEBRUSH (WW0304) Description: This project consists of replacing the sanitary sewer lines on the north and south sides of Sagebrush Trail. 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 Cost: No material effect LINE REPLACEMENT, SHORT ST TO COPHER CT (WW0305) 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 Cost: No material effect LINE REPLACEMENT, E. FULLER (WW0306) 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 Cost: No material effect -265- Project Number Project Description CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY FY03 Unfunded/ Budget as of Appropriations/ Budget as of Expended as (Over) Under Estimated (Excess 5-31-02 Amendment 5-31-03 of 5-31-03 Budget Proiect Costs Funding) WATER PROJECTS WT9902 Water Tank Painting Plans & Specs $200,000 $0 $200,000 $0 $200,000 $200,000 $0 1WT9908 Mid Cities 12" Line $342,080 $0 $342,080 $313,354 $28,726 I $342,080 $0 IWT0001 Misc Utility Rehab - Water $199,231 $0 $199,231 $25,021 $174,210 I $199,231 $0 IWT0101 Water Tank Debt Payment $540,771 $279,671 $820,442 $727,218 $93,224 I $820,442 $0 IWT0104 Well Repairs $75,000 $0 $75,000 $45,800 $29,200 1 $125,000 $50,000 IWT0201 Well Rehab/Disinfection $600,000 $0 $600,000 $333,397 $266,603 $600,000 $0 WT0202 Effluent Water Main $250,000 $0 $250,000 $0 $250,000 $250,000 $0 FB9910 FB- Water Impact (Restricted) $0 $0 $0 $0 $0 $0 ($1,678,444) FB9901 FB - Water & Sewer CIP $0 $0 $0 $0 $0 $0 ($181,712) Sub -Total Water Projects $2,207,082 $279,671 $2,486,753 $1,444,790 1 $1,041,963 $2,536,753 ($1,810,156) CITY OF EULESS FUNDED WATER PROJECTS ADDITIONAL INFORMATION WATER TANK PAINTING (WT9902) 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 Cost: No Material Effect MID CITIES 12" LINE (WT9908) Description: The project includes design and installation of a 12" water line along Mid Cities Blvd from SH121 to North Main Street. Justification: This is needed to provide adequate water service and pressure. Operating and Maintenance Cost: No Material Effect UTILITY REHAB — WATER PROGRAM (WT0001) 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 Cost: No Material Effect WELL REPAIRS (WT0104) 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 Cost: No Material Effect -267- CITY OF EULESS FUNDED WATER PROJECTS ADDITIONAL INFORMATION DISINFECTION MODIFICATION/WELL REHABILITATION (WT0201) 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 Cost: No Material Effect EFFLUENT WATER MAIN (WT0202) 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. Operating and Maintenance Cost: The cost of effluent water is Tess than treated water and the source is not affected by drought. -268- Project Number Project Description CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY FY03 Unfunded/ Budget as of Appropriations/ Budget as of Expended as (Over) Under Estimated (Excess 5-31-02 Amendment 5-31-03 of 5-31-03 Budget Project Costs Funding) OTHER ACO202 Parks @ Texas Star Phase III $148,607 IDV9901 EDC Incentive Funds $44,994 IED0101 Villages Master Pan $100,000 PD9901 Police and Municipal Courts Facility $11,710,288 PR9901 Hike and Bike Trail $237,714 �PR9902 Senior Citizens Remodel $16,130 PR9903 Various EDC Park Projects PR9918 $279,566 ($20,000) FM0308 Building A Remodel $0 $1,530,960 �FM0309 Fire Station # 3, Design $0 $400,000 IPR0302 Bob Eden Parking $0 $75,000 PR0303 Texas Rangers Youth Ballfield $0 $600,000 Sub -Total Other Projects $12,537,299 $3,671,731 $1,058,564 $1,207,171 $24,295 $1,182,876 $1,198,607 ($8,564) $25,000 $69,994 $853 $69,141 $69,994 $0 $0 ( $100,000 $0 $100,000 $100,000 $0 $2,207 $11,712,495 $11,557,087 $155,408 ( $11,712,495 $0 $0 1 $237,714 $183,543 $54,171 $237,714 $0 $0 $16,130 $8,618 $7,512 1 $16,130 $0 $259,566 $198,962 $60,604 $259,566 $0 $1,530,960 1 $245,231 $1,285,729 1 $1,530,960 $0 $400,000 $15,750 $384,250 1 $400,000 I $0 $75,000 , $1,500 $73,500 i $75,000 $0 $600,000 1 $0 $600,000 1 $600,000 $0 $16,209,030 $12,235,839 $3,973,191 $16,200,466 ($8,564) CITY OF EULESS FUNDED OTHER PROJECTS ADDITIONAL INFORMATION PARKS AT TEXAS STAR PHASE III (ACO202) 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 IA Cent Sales Tax. Operating and Maintenance Cost: Personnel $30,000, Operating Costs $48,500 Maintenance Costs $46,500 Operating Revenue $125,000 EDC INCENTIVE FUNDS (DV9901) 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 Cost: No material effect at this stage. VILLAGES MASTER PLAN (ED0101) Description: Funds fora 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. Operating and Maintenance Cost: Development could substantially impact future tax revenues. POLICE & COURTS FACILITY (PD9901) Description: This project includes a 53,000 square foot facility to accommodate police, jail, and courts. This project is substantially complete. Justification: Current space available for these operations is grossly inadequate. Operating and Maintenance Cost: Personnel Cost $128,000 Utilities $ 106,000 Maintenance Costs $ 76,434 Annual Debt Service $750,815 -270- CITY OF EULESS FUNDED OTHER PROJECTS ADDITIONAL INFORMATION HIKE AND BIKE TRAIL (PR9901) Description: This project includes almost two miles of concrete trails, linking many of our major parks in the northern quadrant of Euless. The primary funding for this project is through ISTEA. Justification: This will allow Euless to take advantage of grant funds that were awarded to Euless over five years ago. Project was delayed due to cost overruns on statewide trail projects. The scope of this project was cut to fit within the proposed budget. Operating and Maintenance Cost: No Material Effect SENIOR CITIZENS CENTER REMODEL (PR9902) Description: This project includes continued remodel of the Simmons Center due to the needs of Euless' aging population. This project includes structural and cosmetic needs as well as purchasing new kitchen equipment and other furniture per request of the senior citizens. Justification: This will allow Euless to better serve the expanding senior citizen population. Improvements in previous years have lead to greater utilization of the facility. Operating and Maintenance Cost: No Material Effect VARIOUS EDC PARK PROJECTS (PR9903 — PR9918) 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 Cost: No Material Effect -271- CITY OF EULESS FUNDED OTHER PROJECTS ADDITIONAL INFORMATION BUILDING A (FM0308) Description: Building A will be renovated to accommodate the new city council chambers, pre -council meeting room, conference rooms and city administration offices. Justification: Relocating Fire Administration and Purchasing to the renovated Building D will allow opportunity to renovate the downstairs area to accommodate the City Council Chambers, which are currently located in Building B. Operating and Maintenance Cost: Utilities $9,500 Maintenance Costs $11,600 FIRE STATION # 3 DESIGN (FM0309) Description: This project includes design and land acquisition related to reconstruction of Fire Station #3 located at 201 W. Euless Blvd. Justification: The fire station was constructed in a remodeled 30 plus year old structure. The building is experiencing foundation problems and is structurally challenged. Additionally, the building is not large enough to adequately house the personnel assigned to this station. Operating and Maintenance Cost: Utilities $5,500 Maintenance Costs $2,950 PARKING — BOB EDEN PARK (PR0302) Description: The parking infrastructure at Bob Eden Park requires improvement/expansion to accommodate user vehicles. These improvements will ensure the existing parking areas are improved to levels that will accommodate both user demand as well as tie into future expansion/upgrades for the park facility as outlined in the proposed Master Plan. Justification: Realignment of Mid -Cities has increased the need to update the existing park infrastructure. Taking advantage of the new park land and providing needed improvements will ensure Euless' most utilized park facility will meet user expectations. Operating and Maintenance Cost: No material effect. -272- CITY OF EULESS FUNDED OTHER PROJECTS ADDITIONAL INFORMATION TEXAS RANGER YOUTH BALLPARK (PR0303) Description: This project will have emphasis on athletic fields and the like furnishing for youth baseball activities. The complex will be designed and constructed in partnership with the Texas Rangers major league baseball team. Justification: This is an opportunity to take advantage of the park land located at the Texas Star Sports Centre to provide needed improvements with respect to youth sport activities. Operating and Maintenance Cost: Personnel Costs - $20,000 Operating Costs - $42,000 -273- 6 1 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 eighteen years of remaining payments with additional debt capacity as the structure begins to decline in 2005 and falls dramatically in 2017 and again in 2021. The final debt service payment lies in fiscal year 2021. This debt structure also represents the following ratios: Debt per Capita: City - $894 Debt to Tax Base: 2.14% Current Debt to Revenue: 11.05% 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 plans to issue an additional $3,200,000 in General Obligation Bonds and $3,800,000 in Certificates of Obligation during FY2004. This will impact our current ratios. However, our debt to revenue ratio should remain well below 20%. 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 $0.495000 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. -274- 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 seventeen years of remaining payments with additional debt capacity as the structure begins to decline in 2006. The final payment lies in 2020. The City plans to issue $1,000,000 in Water and Wastewater Revenue Bonds during FY 2004. Current coverage ratio is 6.95 times. Drainage System The existing debt payment structure represents seven 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 2.88 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. 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 3.04 times. Euless' financial policies also address revenue issues in the debt management section. Excerpts from that section include the following: c When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. * The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50 for revenue bonds "technical average" and 1.25 for all indebtedness "practical coverage". The City will issue new debt for an Enterprise only after an "additional bonds" test has been applied. * The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. -275- TYPE Long Range Issuance Schedules AMOUNT YEAR General Obligation Bonds $ 3,200,000 FY 2004 Certificates of Obligation $ 3,802,044 FY 2004 Certificates of Obligation $ 1,270,000 FY 2005 Water/WW Revenue Bonds $ 1,000,000 FY 2004 Water/VVW Revenue Bonds $ 1,080,000 FY 2005 RATING AGENCY Standard & Poors Moody's Bond Rating History TYPE DATES RATING G.O. 4/84 to Present A+ 4/18/84 A to A+ WW & SS 6/87 to Present A Revenue 4/83 to 6/87 A - Prior to 4/83 BBB+ G.O. 5/85 to Present Al Prior to 5/85 A WW & SS June 1999 A2* Revenue 1983 to 1999 A *Moody's refined its rating designations in June of 1999. This is not considered a change in rating. -276- $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $o ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS 2002 2004 2006 1008 2010 2012 2014 2016 FISCAL YEAR ® PARKS & REC CI SALES TAX 1/2 CENT DRAINAGE 9 WATER/SEWER GENERAL 2018 2020 2022 2024 2026 TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS YEAR G. O. DEBT GENERAL GOLF/SFTBLL WATER/SEWER SALES TAX DRAINAGE I/2 CENT REQUIREMENTS 2002 $5,141,193 2003 $5,108,302 2004 $511062,017 2005 $4215,573 2006 $4,210114 2007 $4,221>84 2008 4,057,349 2009 $3,911,286 2010 $3,914 911 2011 $3,922,062 2012 $3,916,895 2013 $3,928,542 2014 $3,9261l679 2015 $3,935,353 2016 $3,933,166 2017 $3,503,283 2018 $3,505,445 2019 $3,043,358 2020 $3,048 445 2021 $1,937,550 2022 $977 032 2023 $973'38 2024 $976, 76 2025 $978,532 2026 $0 2027 $0 $1,041,733 $937,381 $872,050 $873,268 $873,651 $873,188 $871,870 $874,572 $875,885 $875,643 $879,219 $881,024 $881,214 $879,967 $882,017 $711,986 $714,946 $711,456 $711,806 $715,706 $712,386 $712,590 $711,026 $712,690 $712,290 $714,826 $811,233 $489,247 $408,947 $411,459 $278,072 $279,972 $282,172 $279,822 $282,208 $284,072 $280,408 $281,314 $286,594 $285,868 $284,594 $287,768 $289,832 $291,050 $296,100 $0 $0 $0 $0 $0 $0 $0 $228,652 $230,788 $227.248 $228.258 $233.492 $232,612 $230,912 $233,372 $234,740 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $969,906 $970,466 $965,720 $969.750 $971,710 $966,258 $968,648 $969,210 $972,148 $977,748 $975,574 $975.784 $978,334 $977,808 $214,310 $88,456 $84.068 $84,680 $0 $0 $0 $0 $0 $0 $0 $0 $8,192,717 $7,736,184 $7,535,982 $6,698.308 $6.567.039 $6.573.814 $6.410.951 $6,268.262 $6,279.892 $6,059.525 $6.052.096 $6.066,664 $6.072.821 $6,078,996 $5.314,087 $4.591,493 $4,594.291 $4.130,544 $4.056,351 $2,653,256 $1.689.418 $1,686.528 $1,687,402 $1.691,77, $712,290 $714.826 TOTAL $82,349,185 $21,214,390 $6,390,732 -277- $2,080,074 $14,080,578 $126,114,959 $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 - $0 Fiscal Year General Obligation & C.O. Bonds Composition of Debt Service 0 Principal Interest 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2004 $2,115,319 $1, 941, 815 $4,057,134 2005 $1,581,644 $1,630,000 $3,211,644 2006 $1,493,840 $1,715,000 $3,208,840 2007 $1,403•,383 $1,810,000 $3,213,383 2008 $1,313,008 $1,740,000 $3,053,008 2009 $1,234,335 $1,675,000 $2,909,335 2010 $1,155,680 $1,755,000 $2,910,680 2011 $1,072,179 $1,845,000 $2,917,179 2012 $982,979 $1,930,000 $2,912,979 2013 $888,249 $2,035,000 $2,923,249 2014 $787,564 $2,135,000 $2,922,564 2015 $680,075 $2,250,000 $2,930,075 2016 $564,704 $2,365,000 $2,929,704 2017 $450,501 $2,075,000 $2,525,501 2018 $337,069 $2,195,000 $2,532,069 2019 $227,232 $1,840,000 $2,067,232 2020 $123,227 $1,950,000 $2,073,227 2021 $46,894 $915,000 $961,894 TOTAL $16,457,882 $33,801,815 $50,259,697 -278- CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 1985-A DATED: MARCH 1, 1993 ORIGINAL AMOUNT: $2,716,586 BOND NOS. 1 THRU 124 @ 7.85%, 125-258 @ 8.00%, INTEREST RATES: 259-404 @ 8.20%, 1,441-1,479 @8.90%, 1,480-1,508 @ 9.00%, 1,509-1,534 @ 9.10%, 1,535-1,558 @ 9.15%, 1,559-1,579 @ 9.20% PAYING AGENT: BANK ONE, FORT WORTH, TEXAS OPTION DATE: MARCH 1, 1996 INTEREST PRINCIPAL TOTAL YEAR COUPON MARCH 1 SEPTEMBER 1 MARCH 1 REQUIREMENTS 2004 9.20% $443,185 $0 $106,815 $550,000 TOTAL $443,185 $0 $106,815 $550,000 Bonds were issued in part by the City to refund all of the City's outstanding bonds payable solely from ad valorem taxes for the purpose of restructuring and consolidating the debt service payments of the City and will result in a debt service savings on the Refunded Bonds. Additionally, proceeds from the salewill be used to pay the cost of issuance associated with the Bonds. These Bonds are direct obligations of the City payable solely from the proceeds of an ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. -279- DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: YEAR 2004 2005 TOTAL COUPON 5.200% 5.200% CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX AND WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION SERIES 1995. OCTOBER 24, 1995 $5,200,000.00 BOND NOS. 1995-2005 @ 5.200% JP MORGAN CHASE BANK OF TEXAS FEBRUARY 15, 2006 INTEREST FEBRUARY 15 AUGUST 15 $11,700 $5,980 $5,980 $0 $17,680 $5,980 PRINCIPAL FEBRUARY 15 $220,000 $230,000 TOTAL REQUIREMENTS $237,680 $235,980 $450,000 $473,660 Proceeds from the sale of the Waterworks and Sewer System Certificates will be used for street and related drainage improvements, park improvements, and to pay the 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 valorem tax, within the limits prescribed by law, on all taxable property within the City, and (ii0 a limited pledge (not to exceed $1,000) of surplus net revenues of the City's Waterworks and Sewer System as provided by the Ordinance. Bonds maturing February 15, 2006 through February 15, 2016 were refunded during Fiscal Year 2003. -280- CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATIONS, SERIES 1998 DATED: FEBRUARY 15, 1998 ORIGINAL AMOUNT: $5,500,000 BOND YEAR 2000 - 2003 @ 7.25%, 2004 @ 4.7%, 2005 - 2006 @ INTEREST RATES: 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 0 4.85%, 2016 0 4.875%, 2017 0 4.9%, AND 2018 0 5.0%. PAYING AGENT: WELLS FARGO, TEXAS, N.A., DALLAS, TEXAS OPTION DATE: FEBRUARY 1, 2006 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 FEBRUARY 1 REQUIREMENTS 2004 4.700% $111,149 $106,214 $210,000 $427,364 2005 4.250% $106,214 $101,433 $225,000 $432,648 2006 4.250% $101,433 $96,439 $235,000 $432,873 2007 4.300% $96,439 $91,064 $250,000 $437,504 2008 4.350% $91,064 $85,301 $265,000 $441,365 2009 4.450% $85,301 $79,182 $275,000 $439,483 2010 4.550% $79,182 $72,471 $295,000 $446,653 2011 4.600% $72,471 $65,341 $310,000 $447,811 2012 4.700% $65,341 $57,703 $325,000 $448,044 2013 4.750% $57,703 $49,509 $345,000 $452,213 2014 4.800% $49,509 $40,749 $365,000 $455,259 2015 4.850% $40,749 $31,534 $380,000 $452,284 2016 4.875% $31,534 $21,663 $405,000 $458,197 2017 4.900% $21,663 $11,250 $425,000 $457,913 2018 5.000% $11,250 $0 $450,000 $461,250 TOTAL $1,021,003 $909,854 $4,760,000 $6,690,857 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- DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: YEAR COUPON 2004 6.650% 2005 6.650% 2006 6.650% 2007 6.650% 2008 5.150% 2009 5.150% 2010 5.200% 2011 5.200% 2012 5.250% 2013 5.350% 2014 5.400% 2015 5.500% 2016 5.550% 2017 5.600% 2018 5.650% 2019 5.700% 2020 5.700% CITY OF EULESS DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION BONDS, SERIES 2000 March 15, 2000 $4,300,000 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 FEBRUARY 1 AUGUST 1 $114,119 $109,464 $104,476 $99,156 $93,338 $88,574 $83,553 $78,223 $72,633 $66,595 $60,175 $53,290 $45,865 $37,956 $29,416 $20,235 $10,403 $109,464 $104,476 $99,156 $93,338 $88,574 $83,553 $78,223 $72,633 $66,595 $60,175 $53,290 $45,865 $37,956 $29,416 $20,235 $10,403 $0 PRINCIPAL FEBRUARY 1 $140,000 $150,000 $160,000 $175,000 $185,000 $195,000 $205,000 $215,000 $230,000 $240,000 $255,000 $270,000 $285,000 $305,000 $325,000 $345, 000 $365,000 TOTAL $1,167,469 $1,053,350 $4,045,000 TOTAL REQUIREMENTS $363,583 $363, 940 $363,633 $367,494 $366,911 $367,126 $366,775 $365,855 $369,228 $366,770 $368,465 $369,155 $368,821 $372,373 $374,651 $375,638 $375,403 $6,265,819 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. -282- DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: YEAR COUPON 2004 7.300% 2005 7.300% 2006 7.300% 2007 7.300% 2008 7.300% 2009 5.800% 2010 5.800% 2011 5.800% 2012 5.800% 2013 5.800% 2014 5.800% 2015 5.800% 2016 5.850% 2017 5.900% 2018 6.000% 2019 6.000% 2020 I 6.000% TOTAL CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX AND WATERWORKS AND SEWER SYSTEM(LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2000A MAY 1, 2000 $8,785,000 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 $246,190 $236,153 $225,385 $213,888 $201,660 $188,520 $177,355 $165,465 $152,995 $139,800 $125,880 $111,235 $95,720 $79,048 $61,200 $42,000 $21,600 AUGUST 1 $236,153 $225,385 $213,888 $201,660 $188,520 $177,355 $165,465 $152,995 $139,800 $125,880 $111,235 $95,720 $79,048 $61,200 $42,000 $21,600 $0 $2,484,093 $2,237,903 PRINCIPAL FEBRUARY 1 $275,000 $295,000 $315,000 $335,000 $360,000 $385,000 $410,000 $430,000 $455,000 $480,000 $505,000 $535,000 $570,000 $605,000 $640,000 $680,000 $720,000 $7,995,000 TOTAL REQUIREMENTS $757,343 $756,538 $754,273 $750,548 $750,180 $750,875 $752,820 $748,460 $747,795 $745,680 $742,115 $741,955 $744,768 $745,248 $743,200 $743,600 $741,600 $12,716,995 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. -283- (DESCRIPTION: 'DATED: 'ORIGINAL AMOUNT: INTEREST RATES: 'PAYING AGENT: 'OPTION DATE: YEAR 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 TOTAL COUPON 6.500% 6.500% 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% CITY OF EULESS DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION BONDS SERIES 2001 APRIL 1, 2001 $6,000,000 BOND YEAR 2002 - 2006 @ 6.500%, 2007 @ 5.875%, 2008-2011 @ 4.500%, 2012 - 2013 @ 4.625%, 2014 @ 4.750%, 2015 @ 4.875%, 2016-2017 @ 5.000%, 2018-2021 @ 5.125% WACHOVIA BANK NATIONAL ASSOCIATION AUGUST 1, 2011 INTEREST FEBRUARY 1 AUGUST 1 $145,841 $145,841 $139,503 $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 $1,555,463 $139,503 $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 PRINCIPAL AUGUST 1 $195,000 $210,000 $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 $1,555,463 $5,740,000 TOTAL REQUIREMENTS $486,681 $489,006 $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 $8,850,925 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. -284- 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 INTEREST RATES: BOND YEAR 2002 - 2007 @ 6.500%, 2008-2011 @ 4.500%, 2012 - 2013 @ 4.625%, 2014 @4.750%, 2015 @ 4.875%, 2016-2017@ 5.000%, 2018- 2021 @ 5.125% PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: AUGUST 1, 2011 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 2004 6.500% $133,141 $133,141 $180,000 $446,281 2005 6.500% $127,291 $127,291 $185,000 $439,581 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 $1,416,084 $1,416,084 $5,215,000 $8,047,169 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. -285- DESCRIPTION: CITY OF EULESS DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION REFUNDING BONDS, SERIES 2003 DATED: JANUARY 28, 2003 ORIGINAL AMOUNT: $5,490,000 INTEREST RATES: BOND YEAR 2004-2009 @ 3.000%, 2010 @ 3.150%, 2011 @ 3.500%, 2012 @ 3.600%, 2013 @ 3.650%, 2014 @ 3.800%, 20156-2016 @ 4.000% PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: FEBRUARY 15, 2014 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 2004 3.000% $91,213 $81,988 $615,000 $788,200 2005 3.000% $81,988 $76,963 $335,000 $493,950 2006 3.000% $76,963 $68,188 $585,000 $730,150 2007 3.000% $68,188 $59,038 $610,000 $737,225 2008 3.000% $59,038 $52,063 $465,000 $576,100 2009 3.000% $52,063 $47,263 $320,000 $419,325 2010 3.150% $47,263 $42,144 $325,000 $414,406 2011 3.500% $42,144 $36,281 $335,000 $413,425 2012 3.600% $36,281 $29,981 $350,000 $416,263 2013 3.650% $29,981 $23,320 $365,000 $418,301 2014 3.800% $23,320 $16,100 $380,000 $419,420 2015 4.000% $16,100 $8,200 $395,000 $419,300 2016 4.000% $8,200 $0 $410,000 $418,200 TOTAL $632,739 $541,526 $5,490,000 $6,664,265 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. -286- $1,100,000 $1,000,000 - $800,000 $700,000 $600,000 $500,000 - $400,000 $300,000 - $200,000 - $100,000 $0 Fiscal Year 2004 Taxable C.O.'s (Self Supporting) Composition of Debt Service 2006 2008 2010 2012 2014 2016 2018 DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS 2020 O Principal 5:: Interest 2022 2024 YEAR INTEREST PRINCIPAL REQUIREMENTS 2004 $800,106 $175,000 $975,106 2005 $785,888 $190,000 $975,888 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 $11,600,906 $9,875,000 $21,475,906 -287- DESCRIPTION: 'DATED: (ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: YEAR 2004 2005 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% 8.125% 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 1$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 $400,053 $392,944 $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 $5,800,453 AUGUST 1 $400,053 $392,944 $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 $5,800,453 PRINCIPAL AUGUST 1 $175,000 $190,000 $205,000 $225,000 $240,000 $260,000 $280,000 $305,000 $330,000 $355,000 $385,000 $415,000 $445,000 $485,000 $520,000 $565,000 $610,000 $660,000 $715,000 $770,000 $835,000 $905,000 $9,875,000 TOTAL REQUIREMENTS $975,106 $975,888 $975,450 $978,794 $975,513 $976,013 $974,888 $977,138 $977,738 $976,338 $977,938 $977,138 $973,938 $977,781 $973,375 $976,125 $975,219 $975,656 $977,031 $973,938 $976,375 $978,531 $21,475,906 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. -288- Golf/Softball C.O. Bonds Composition of Debt Service $1,000,000 . $800,000 - $600,000 - $400,000 $200,000 $0 - 2004 2006 0 PRINCIPAL ®INTEREST 2008 2010 2012 2014 2016 2018 2020 2022 2024 2026 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF / SOFTBALL C. O. BONDS YEAR INTEREST 2004 $597,050 2005 $583,268 2006 $568,651 2007 $553,188 2008 $536,870 2009 $519,572 2010 $500,885 2011 $480,643 2012 $459,219 2013 $436,024 2014 $411,214 2015 $384,967 2016 $357,017 2017 $331,986 2018 $309,946 2019 $286,456 2020 $261,806 2021 $235,706 2022 $207,386 2023 $177,590 2024 $146,026 2025 $112,690 2026 $77,290 2027 $39,826 TOTAL $8,575,276 PRINCIPAL REQUIREMENTS $275,000 $872,050 $290,000 $873,268 $305,000 $873,651 $320,000 $873,188 $335,000 $871,870 $355,000 $874,572 $375,000 $875,885 $395,000 $875,643 $420,000 $879,219 $445,000 $881,024 $470,000 $881,214 $495,000 $879,967 $525,000 $882,017 $380,000 $711,986 $405,000 $714,946 $425,000 $711,456 $450,000 $711,806 $480,000 $715,706 $505,000 $712,386 $535,000 $712,590 $565,000 $711,026 $600,000 $712,690 $635,000 $712,290 $675,000 $714,826 $10,660,000 $19,235,276 These funds are separate from other C. O. bonds because they are paid from the surplus revenues of each function. -289- CITY OF EULESS • DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND GOLF COURSE SURPLUS REVENUE CERTIFICATES OF OBLIGATION, SERIES 1995 (DATED: OCTOBER 24, 1995 (ORIGINAL AMOUNT: $9,700,000.00 BOND NOS. 1 THRU 285 @ 5.25%, 286 THRU 331 @ 5.30%, 332 THRU 380 @ 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%. (PAYING AGENT: JP MORGAN CHASE BANK OF TEXAS 'OPTION DATE: SEPTEMBER 15, 2007 INTEREST PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2004 5.25% $260,851 $260,851 $190,000 $711,702 2005 5.25% $255,864 $255,864 $200,000 $711,728 2006 5.25% $250,614 $250,614 $210,000 $711,228 2007 5.25% $245,101 $245,101 $220,000 $710,202 2008 5.30% $239,326 $239,326 $230,000 $708,652 2009 5.40% $233,231 $233,231 $245,000 $711,462 2010 5.50% $226,616 $226,616 $260,000 $713,232 2011 5.55% $219,466 $219,466 $270,000 $708,932 2012 5.60% $211,974 $211,974 $290,000 $713,948 2013 5.65% $203,854 $203,854 $305,000 $712,708 2014 5.70% $195,238 $195,238 $320,000 $710,476 2015 5.75% $186,118 $186,118 $340,000 $712,236 2016 5.75% $176,343 $176,343 $360,000 $712,686 2017 5.80% $165,993 $165,993 $380,000 $711,986 2018 5.80% $154,973 $154,973 $405,000 $714,946 2019 5.80% $143,228 $143,228 $425,000 $711,456 2020 5.80% $130,903 $130,903 $450,000 $711,806 2021 5.90% $117,853 $117,853 $480,000 $715,706 2022 5.90% $103,693 $103,693 $505,000 $712,386 2023 5.90% $88,795 $88,795 $535,000 1 $712,590 2024 5.90% $73,013 $73,013 $565,000 1 $711,026 2025 5.90% $56,345 $56,345 $600,000 $712,690 2026 5.90% $38,645 $38,645 $635,000 ` $712,290 2027 5.90% . $19,913 $19,913 $675,000 1 $714,826 TOTAL $3,997,950 $3,997,950 $9,095,000 , $17,090,900 INTEREST RATES: AVERAGE ANNUAL PRINCIPAL & INTEREST OUTSTANDING $712,121 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.. -290- DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: 'PAYING AGENT: 'BOND NUMBERS: 'OPTION DATE: YEAR 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 TOTAL COUPON 4.30% 4.40% 4.50% 4.60% 4.70% 4.80% 4.90% 5.00% 5.10% 5.20% 5.25% 5.25% 5.25% CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS TAX AND SOFTBALL SURPLUS CERTIFICATES OF OBLIGATIONS, SERIES 1996 OCTOBER 24, 1995 $2,000,000 BOND NOS. 1 THRU 56 @4.10%, 57 THRU 71 @ 4.125%, 72 THRU 87 @ 4.20%, 88 THRU 104 @ 4.30%, 105 THRU 122 @ 4.40%, 123 THRU 141 @ 4.50%, 142 THRU 161 @ 4.600%, 162 THRU 182 @ 4.700%, 183 THRU 204 @ 4.80%, 205 THRU 227 @4.90%, 228 THRU 252 @ 5.00%, 253 THRU 278 @ 5.10%, 279 THRU 306 @ 5.200%, 307 THRU 400 @ 5.250% JP MORGAN CHASE BANK OF TEXAS 1-400 @ $5,000 EACH FEBRUARY 15, 2006 INTEREST FEBRUARY 15 $38,588 $36,760 $34,780 $32,643 $30,343 $27,875 $25,235 $22,418 $19,293 $15,978 $12,338 $8,400 $4,331 AUGUST 15 $36,760 $34,780 $32,643 $30,343 $27,875 $25,235 $22,418 $19,293 $15,978 $12,338 $8,400 $4,331 $0 $308,982 $270,394 PRINCIPAL FEBRUARY 15 $85,000 $90,000 $95,000 $100,000 $105,000 $110,000 $115,000 $125,000 $130,000 $140,000 $150,000 $155,000 $165,000 TOTAL REQUIREMENTS $160,348 $161,540 $162,423 $162,986 $163,218 $163,110 $162,653 $166,711 $165,271 $168,316 $170,738 $167,731 $169,331 $1,565,000 $2,144,376 AVERAGE ANNUAL PRINCIPAL & INTEREST OUTSTANDING $164,952 Proceeds from the sale of the Softball Park Certificates will be used to purchase land, construct ball fields, concession stands, and to pay the costs associated with the issuance of the Softball Park 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, within the limits prescribed by law, on all taxable property within the City, and (il) a pledge of surplus Net revenues derived from the operation and ownership of the softball park facilities being acquired and improved with the proceed of sale of the Softball Park Certificates, as provided in the Ordinance. -291- $500,000 $400,000 - $300,000 - $200,000 - $100,000 - $0 2004 Water & Sewer Revenue Bonds Composition of Debt Service 2006 2008 2010 2012 Fiscal Year 2014 0 PRINCIPAL 2016 INTEREST 2018 DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND SEWER SYSTEM REVENUE BONDS 2020 YEAR INTEREST PRINCIPAL REQUIREMENTS 2004 $183,947 $225,000 $408,947 2005 $171,459 $240,000 $411,459 2006 $158,072 $120,000 $278,072 2007 $149,972 $130,000 $279,972 2008 $142,172 $140,000 $282,172 2009 $134,822 $145,000 $279,822 2010 $127,208 $155,000 $282,208 2011 $119,072 $165,000 $284,072 2012 $110,408 $170,000 $280,408 2013 $101,314 $180,000 $281,314 2014 $91,594 $195,000 $286,594 2015 $80,868 $205,000 $285,868 2016 $69,594 $215,000 $284,594 2017 $57,768 $230,000 $287,768 2018 $44,832 $245,000 $289,832 2019 $31,050 $260,000 $291,050 2020 $16,100 $280,000 $296,100 TOTAL $1,790,252 $3,300,000 $5,090,252 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $299,427 -292- CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATER & SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 1967 DATED: JANUARY 15, 1967 ORIGINAL AMOUNT: $2,200,000: WATERWORKS $1,295,000 - SANITARY SEWER $905,000 INTEREST RATES: PAYING AGENT: IBONDNUMBERS: (OPTION DATE: BOND NOS. 1 THRU 440 @ 4.5% BANKERS TRUST COMPANY, NEW YORK 1-440 @ $5,000 EACH (ELIMINATE NOS. 61/65, 190/346) JULY 15, 1986 INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2004 4.50% $5,513 $5,513 $120,000 $131,025 2005 4.50% $2,813 $2,813 $125,000 $130,625 TOTAL $8,325 $8,325 $245,000 $261,650 Bonds were issued to refund outstanding Bonds payable solely from and equally secured by a first lien on and pledge of the Net Revenues of the City's combined Waterworks and Sanitary Sewer System. -293- DESCRIPTION: CITY OF EULESS DEBT SERVICE REQUIREMENTS WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2000 DATED: March 15, 2000 (ORIGINAL AMOUNT: $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- INTEREST RATES: 2020 @ 5.75% (PAYING AGENT: BANK OF NEW YORK 'OPTION DATE: JULY 15, 2008 INTEREST YEAR COUPON 2004 6,750% 2005 6.750% 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 JANUARY 15 $86,461 $82,917 $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 JULY 15 $86,461 $82,917 $79,036 $74,986 $71,086 $67,41.1 $63,604 $59,536 $55,204 $50,657 $45,797 $40,434 $34,797 $28,884 $22,416 $15,525 $8,050 $886,799 $886,799 PRINCIPAL JULY 15 $105,000 $115,000 $120,000 $130,000 $140,000 $145,000 $155,000 $165,000 $170,000 $180,000 $195,000 $205,000 $215,000 $230,000 $245,000 $260,000 $280,000 TOTAL REQUIREMENTS $277,921 $280,834 $278,071 $279,971 $282,171 $279,821 $282,209 $284,071 $280,409 $281,314 $286,594 $285,869 $284,594 $287,769 $289,831 $291,050 $296,100 $3,055,000 $4,828,599 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. -294- $1,000,000 $800,000 • $600,000 • $400,000 $200,000 $0 2004 Sales Tax Revenue Bond Composition of Debt Service 2006 2008 2010 Fiscal Yea? 2014 DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS 2016 0 PRINCIPAL ®INTEREST 2018 TOTAL YEAR INTEREST PRINCIPAL REQUIREMENTS 2004 $386,190 $550,000 $936,190 2005 $357,970 $585,000 $942,970 2006 $337,655 $605,000 $942,655 2007 $315,128 $620,000 $935,128 2008 $290,768 $650,000 $940,768 2009 $264,480 $675,000 $939,480 2010 $235,718 $705,000 $940,718 2011 $205,618 $745,000 $950,618 2012 $173,643 $770,000 $943,643 2013 $140,355 $805,000 $945,355 2014 $104,215 $845,000 $949,215 2015 $65,548 $885,000 $950,548 2016 $24,310 $190,000 $214,310 2017 $13,455 $75,000 $88,455 2018 $9,068 $75,000 $84,068 2019 $4,680 $80,000 $84,680 TOTAL $2,928,798 $8,860,000 $11,788,798 -295- CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 1994 DATED: AUGUST 9,1994 ORIGINAL AMOUNT: $8,855,000 BOND YEAR 1996 @ 8.10%,1997 @ 8.10%, 1998 @ 8.10%, 1999 @ 8.10%, 2000 @ 8.10%, 2001 @ 6.20%, 2002 @ 5.20%, 2003 @ 5.30%, 2004 @ 5.40%, 2005 @ 5.50%, 2006 @ 5.65%, 2007 @ 5.80%, 2008 @ 5.90%, 2009 @ 6.00%, 2010 @ 6.00%, 2011 @ 6.00%, 2012 @ 6.00%, 2013 @ 6.00%, 2014 @ 6.00%, and 2015 @ 6.00% PAYING AGENT: JP MORGAN CHASE BANK OF TEXAS OPTION DATE: SEPTEMBER 15, 2004 INTEREST PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2004 5.40% $10,260 $10,260 $380,000 $400,520 INTEREST RATES: TOTAL $10,260 $10,260 $380,000 $400,520 Proceeds from the sale of the Bonds will be used to fund capital projects for parks, library, economic development, to fund a reserve fund, and to pay the costs of issuance related to the bonds. The Bonds are special, limited 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. Bonds maturing September 15, 2005 through September 15, 2015 were refunded during fiscal year 2002. -296- DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: BOND NUMBERS: OPTION DARE: YEAR 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 TOTAL COUPON 5.00% 5.10% 5.20% 5.30% 5.40% 5.50% 5.50% 5.50% 5.75% 5.75% 5.75% 5.75% 5.75% CITY OF EULESS DEBT SERVICE REQUIREMENTS EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 1996 AUGUST 15, 1996 $1,485,000 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 1-297 @ $5,000 EACH SEPTEMBER 15, 2006 INTEREST MARCH 15 SEPTEMBER 15 $31,108 $31,108 $29,608 $27,950 $26,130 $24,275 $22,250 $20,050 $17,713 $15,238 $12,506 $9,631 $6,613 $3,450 $29,608 $27,950 $26,130 $24,275 $22,250 $20,050 $17,713 $15,238 $12,506 $9,631 $6,613 $3,450 PRINCIPAL SEPTEMBER 15 $60,000 $65,000 $70,000 $70,000 $75,000 $80,000 $85,000 $90,000 $95,000 $100,000 $105,000 $110,000 $120,000 TOTAL REQUIREMENTS $122,215 $124,215 $125,900 $122,260 $123,550 $124,500 $125,100 $125,425 $125,475 $125,013 $124,263 $123,225 $126,900 $246,520 $246,520 $1,125,000 $1,618,040 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. -297 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 1999 DATED: OCTOBER 15, 1999 ORIGINAL AMOUNT: $1,000,000 INTEREST RATES: BOND YEAR 2000-2007 @ 7.00%, 2008-2010 @ 5.25%, 2011-2013 @ 5.50%, 2014-2016 @ 5.65%, 2017-2019 @ 5.85% PAYING AGENT: BANK OF NEW YORK OPTION DATE: SEPTEMBER 15, 2010 INTEREST PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2004 7.00% $25,836 $25,836 $35,000 $86,673 2005 7.00% $24,611 $24,611 $35,000 $84,223 2006 7.00% $23,386 $23,386 $40,000 $86,773 2007 7.00% $21,986 $21,986 $40,000 $83,973 2008 5.25% $20.586 $20,586 $45,000 $86,173 2009 5.25% $19,405 $19,405 $45,000 $83,810 2010 5.25% $18.224 $18,224 $50,000 $86,448 2011 5.50% $16.911 $16,911 $55,000 $88,823 2012 5.50% $15,399 $15,399 $55,000 $85,798 2013 5.50% $13,886 $13,886 $60,000 $87,773 2014 5.65% $12.236 $12,236 $60,000 $84,473 2015 5.65% $10,541 $10,541 $65,000 $86,083 2016 5.65% $8.705 $8,705 $70,000 $87,410 2017 5.85% $6.728 $6,728 $75,000 $88,455 2018 5.85% $4,534 $4,534 $75,000 $84,068 2019 5.85% $2,340 $2,340 $80,000 $84,680 TOTAL $245,315 $245,315 $885,000 $1,375,630 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. -298- DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: 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% PAYING AGENT: WACHOVIA BANK NATIONAL ASSOCIATION OPTION DATE: YEAR 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 TOTAL COUPON 3.00% 3.00% 3.25% 3.50% 3.75% 4.00% 4.00% 4.00% 4.00% 4.20% 4.30% 4.40% SEPTEMBER 15, 2012 INTEREST MARCH 15 SEPTEMBER 15 $125,891.25 $125,891.25 $124,766.25 $124,766.25 $117,491.25 $117,491.25 $109,447.50 $109,447.50 $100,522.50 $100,522.50 $90,585.00 $90,585.00 $79,585.00 $79,585.00 $68,185.00 $68,185.00 $56,185.00 $56,185.00 $43,785.00 $43,785.00 $30,240.00 $30,240.00 $15,620.00 $15,620.00 $962,304 PRINCIPAL SEPTEMBER 15 $75,000 $485,000 $495,000 $510,000 $530,000 $550,000 $570,000 $600,000 $620,000 $645,000 $680,000 $710,000 $962,304 $6,470,000 TOTAL REQUIREMENTS $326,783 $734, 533 $729,983 $728,895 $731,045 $731,170 $729,170 $736,370 $732,370 $732, 570 $740,480 $741,240 $8,394,608 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. -299- $250,000 $200,000 - $150,000 - $100,000 - $50,000 - $0 2004 YEAR 2004 2005 2006 2007 2008 2009 2010 TOTAL Drainage Utility Bonds Composition of Debt Service 2005 2006 2007 Fiscal Year 2009 DEBT SERVICE REQUIREMENTS SUMMARY OF DRAINAGE UTILITY BONDS INTEREST 1 PRINCIPAL $46,255 1 $165,000 $41,305 i $170,000 $35,355 $180,000 $29,505 $185,000 $23,030 $190,000 $16,000 $200,000 $8,400 $210,000 $199,850 $1,300,000 0 PRINCIPAL I ®INTEREST 2010 REQUIREMENTS $211,255 $211,305 $215,355 $214,505 $213,030 $216,000 $218,400 $1,499,850 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $214,264 -300- DESCRIPTION: CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS MUNICIPAL DRAINAGE UTILITY SYSTEM REVENUE REFUNDING BONDS, SERIES 2001 DATED: OCTOBER 15, 2001 ORIGINAL AMOUNT: $1,630,000 INTEREST RATES: 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 INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2004 3.00% $23,127.50 $23,127.50 $165,000 $211,255 2005 3.50% $20,652.50 $20,652.50 $170,000 $211,305 2006 3.25% $17,677.50 $17,677.50 $180,000 $215,355 2007 3.50% $14,752.50 $14,752.50 $185,000 $214,505 2008 3.70% $11,515.00 $11,515.00 $190,000 $213,030 2009 3.80% $8,000.00 $8,000.00 , $200,000 $216,000 2010 4.00% $4,200.00 $4,200.00 $210,000 $218,400 TOTAL $99,925 $99,925 $1,300,000 $1,499,850 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. -301- Vtizi pay,o litimiiii,tallif tett Uiank. -302- 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 530-7050 SOFTBALL WORLD 610-5015 INSURANCE 615-5017 RISK MANAGEMENT 620-2030 CASH/DEBT 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 01102 FY 02/03 FY 02/03 FY 03/04 BUDGETED BUDGETED ESTIMATED PROPOSED 1.00 1.00 1.00 1.00 4.00 4.00 4.00 4.00 2.50 2.50 2.50 2.50 9.00 9.00 9.00 9.00 3.00 4.00 1) 4.00 4.00 4.00 4.00 4.00 4.00 56.00 49.00 2) 49.00 49.00 16.00 15.00 2) 15.00 15.00 18.00 19.00 3) 19.00 19.00 16.00 16.00 16.00 16.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 4.00 53.00 53.00 53.00 53.00 2.00 2.00 2.00 2.00 4.00 4.00 4.00 4.00 1.00 1.00 1.00 1.00 5.00 5.00 5.00 5.00 13.00 13.00 13.00 13.00 3.00 3.00 3.00 3.00 8.00 9.00 4) 9.00 9.00 2.00 3.00 4) 3.00 3.00 7.00 7.00 7.00 7.00 18.00 18.00 18.00 17.50 A) 2.00 2.00 2.00 2.00 1.25 1.25 1.25 1.25 11.00 11.00 11.00 11.00 3.00 3.00 3.00 3.00 1.50 General 1.50 General 1.50 General 1.50 General 0.25 272.50 0.25 268.50 0.25 268.50 0.25 268.00 5.00 5.00 5.00 5.00 1.00 1.00 1.00 1.00 3.00 3.00 3.00 3.00 4.75 5.75 5) 5.75 5.75 5.75 5.75 5.75 6.75 B) 8.25 8.25 8.25 9.25 B) 7.00 7.00 7.00 8.00 B) 4.00 W&S 4.00 W&S 4.00 W&S 1.00 B) W&S 12.25 51.00 9.25 3&4) 49.00 9.25 49.00 9.25 49.00 0.25 0.25 1.25 6) 1.25 4.00 4.00 3.00 6) 3.00 4.50 4.50 4.50 4.50 4.00 Golf 4.00 Golf 4.00 Golf 4.00 Golf 2.50 15.25 2.50 15.25 2.50 15.25 2.50 15.25 6.00 6.00 6.00 6.00 0.25 0.25 0.25 0.25 3.25 3.25 3.25 3.25 1.50 1.50 1.50 1.50 0.50 0.50 0.50 0.50 1.00 0.00 1) 0.00 0.00 4.25 4.25 4.25 3.75 A) 6.00 6.00 6.00 6.00 0.50 Other 0.50 Other 0.50 Other 0.50 Other 6.00 29.25 14.00 2) 36.25 14.00 36.25 14.00 35.75 368.00 369.00 369.00 368.00 FY 2003 Changes 1) Moved Finance Administrator from Cash & Debt 2) Moved 8 Officers to CCPD 3) Moved clerk from W & S 4) Moved 2 Secretaries from W & S 5) Added a FT Inspector (currently funded through Workforce) FY2004 Changes A) Removed Asst. Dir of PACS position B) Allocated public works employees to proper division -303- 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 CASH MANAGEMENT FUND 1/2 CENT - PARKS 1/2 CENT - LIBRARY 1/2 CENT - ECO. DEV. CRIME CONTROL DISTRICT TOTAL Longevity TMRS Workers Comp Health Insurance Disability Ins. Life Insurance Medicare Date Medicare Cost TOTAL PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY02 FY03 FY03 FY04 ACTUAL BUDGET PROJ PROP 272.50 268.50 268.50 268.00 51.00 49.00 49.00 49.00 15.25 15.25 15.25 15.25 6.00 6.00 6.00 6.00 0.25 0.25 0.25 0.25 0.00 0.00 0.00 0.00 3.25 3.25 3.25 3.25 0.00 0.00 0.00 0.00 1.50 1.50 1.50 1.50 0.50 0.50 0.50 0.50 1.00 0.00 0.00 0,00 4.25 4.25 4.25 3.75 6.00 6.00 6.00 6.00 0.50 0.50 0.50 0.50 6.00 14.00 14.00 14.00 368.00 369.00 369.00 368.00 FY02 FY03 FY04 01-Dec-00 01-Dec-01 01-Dec-02 12.97% 12.98% 13.14% $58.50 $58.50 $58.50 $270 $285 $300 0.40% 0.30% 0.30% 01-Apr-86 01-Apr-86 01-Apr-86 1.45% 1.45% 1.45% FY04 Prop $ $356,665 $2,332,262 $258,341 $1,409,486 $51,333 $57,126 $209,860 $4,675,073 PART-TIME EMPLOYEES FY02 FY03 FY03 ACTUAL 59.50 9.50 59.00 0.00 0.00 3.00 17.00 9.00 0.00 0.00 0.00 0.00 14.00 0.00 0.00 171.00 BUDGET 58.50 8.50 59.00 0.00 0.00 3.00 17.00 9.00 0.00 0.00 0.00 0.00 14.00 0.00 0.00 169.00 PROJ 58.50 8.50 59.00 0.00 0.00 3.00 17.00 9.00 0.00 0.00 0.00 0.00 14.00 0.00 0.00 169.00 FY04 PROP 58.50 8.50 59.00 0.00 0.00 3.00 17.00 9.00 0.00 0.00 0.00 0.00 14.00 0.00 0.00 169.00 In FY 2004, the proposed budget for full-time staff decreased to 368 employees. The Assistant Director of Parks and Community Services position has been removed from the proposed budget. Part-time staffing has remained the same as prior year. -304- 1.00 1.00 1.00 1.00 110 1.00 1.00 1.00 4.00 ( 1.001.00 | IFIN. NOR | 0.50 � 0.50 � 1.00 | 0.50 2.50 0.50 0.50 1.00 0.50 2.50 0.50 1014011 0.50 | 101-1O11 1.00 FULL TIME 1.00 1.00 1.00 1.00 4.00 1,001.00 | 0.50 0.50 0.50 0.50 101'2018 1.00 1.00 1.00 1.00 101'2018 1.50 1.50 1.50 1.50 101'2018 3.00 4.00 4.00 4.00 FULL TIME 0.50 0.50 | 0.50 | 0.50 101'2018 110 O.00! 0l0\ 0.00 101'2018 1.00 1.00 1.00 1.00 110 1.00 4.00 4.00 1.00 | 1.00 | 1.00 1.00 1.00 1.00 4.00 1.001.00 | | /CbyMonagor Deputy City Manager 1.00 101-3045 1.00 101'3045 1.00 101'3045 1.00 101'3045 4.00 FULL TIME 1.00 | 101'3045 1.00 PART TIME Secretary City ' Deputy City Secretary Secretary Receptionist lReceptionist Director ofFiscal &AdminSmon. Administrative Secretary internal Auditor Accountant Municipal Court Mgr. Office Supervisor Court Clerk Bai|if0NanontOhDuor City Judge Courtroom Security Officer Finance Administrator Accountant Ambulance Billing Clerk Office Techs Accountant Clerk Police Chief Police Sergeant Administrative Assistant Administrative Secretary IFacility Tech �An �. UMB 1.00 4.00 510 25.00 20.00 1.00 56.00 1.00 12.0013.00 ( 1.00 1.00 1{0 | 1.00 1.00 1.00' | 13.00 12.00 12.00 | 1.00 110 1.00 10'00 15.00 15.80 I 1.00 2.00 1.00 1O1'3O4G 101-3O46 1O1-304O 1O1'3O4O 1O1-3O40 1O1'3O40 FULL TIME 1O1'3O4U 1O1'3040 PART TIME 1I0 101'3047 12.00 101'3047 1.00 101'3047 15.00 FULL TIME 1l0 101'3048 1.00 101'3048 1.00 101'3048 1.00 101'3048 10.00 101'3048 5.00 101'3048 19'00 FULL TIME 3.00| 101'3048 3'00 R4RTTWE police Captain Police Lieutenant Police Sergeant Senior Police Officer Police Officer Secretary Head SchCrossing Guard School Crossing Guard Police Lieutenant Police Sergeant Senior Police Officer Office Tech TPolilce, Captain Senior Police Officer Communications Supt. Police Records Supervisor Dispatcher Police Records Clerk Dispatcher 1.00 101-3049 Police Sergeant 15.0 101-3049 Public Service Officer 16.00 FULL TIME 1.00 0.00 3.00 4'UO 1.00 101'4023 0l0 101'4023 3.00 101'4023 4.00 FULL TIME Division Chief/Fire Marshall Public Education Officer Fire Inspector 110 1.00 1.00 1.00 1.00 1.00 | 1.00 1.00 4.00 4.00 1.00 1.00 1.00 1.00 4.00 1.00 101'4040 1.00 101'4040 1.00 101'4040 1.00 101'4040 4.00 FULL TIME Fire Chief Assistant Fire Chief Administrative Secretary Secretary 1.00 1.00 1.00 2.00 2.00 2.00 1.00 1.00 0.00 3.00 3.00 3.00 6.00 3.00 26.00 4.00 53.00 110 1.00 0.00 3.00 3.00 3.00 6.00 3.00 27.00 3.00 53.00 INFO 0.50 0.50 1.00 1.00 0.50 0.50 2.00 2.00 2.00 1.00 4.00 1.00 1.00 1.00 2.00 4.00 2.00 8.00 3.00 26.00 4.00 53.00 1.00 2.00 4.00 1.00 1O1'4O41 2.00 101-4041 1.00 101'4041 1.00 101'4041 1.00 101'4041 210 101-4041 4.00 101'4041 2.00 101'4041 6.00 101'4041 3.00 101~4041 28.00 101'4041 2.00 101'4041 53.00 FULL TIME 0.50 101'5016 1.00 101-5018 0.50 101-5016 2.00 FULL TIME 1l0 101'5010 2.00 101-5019 1.00 101-5010 4.00 FULL TIME Division ChienFmorMgmt Comvd. Battalion Chief -Para Battalion Chief Fire Training Offioer FireCaptain-Paramedic Fire Captain Five Lieutenant -Para Fire Lieutenant Fire Fighter 'Para/Driver Fire Fighter 'Driver Fire Fighters 'Para Fire Fighters Combined EMS/Suppression Information Services Administrator Web Designer Computer Support Specialist Human Resources Specialist Human Resources/Benefits Tech Secretary 0.50 8.50 0.50 0.50 101'5038 Purchasing Agent 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 3.00 2.00 4.00 0.00 2.00 13.00 1/0 101'5037 ' Facilities Supervisor 1.00 101'5037 3.00 101'5037 5.00 FULL TIME 1.00 1.00 101'5054 1.00 1.00 101'5054 3l0 3.00 101'5054 2.00 2.00 101'5054 4.00 4.00 101'5054 1.00 1.00 101'5054 1I0 1l0 101'5054 13.00 13.00 FULL TIME Signal Tech Facility Techs Library Administrator Assistant Library Administrator Librarians Librarian Assistant Library Aides Analyst U V.: /i!TY�Q�����: PkANNING AND `DEVELOPMENT 1.00 1.00 1.001 3.00 1.00| 1.00 F-----------EA / 2.00 2.00 2.00 | 0.00 \ 1.00 1 1.00 | / 11:�`:��%���������� 1.00 1.00 1.00 3.00 1.00 1.00 101-6O32 | 1O1-GO32 � 1O1'6O32 FULL TIME | 1O1'8O32 PART TIME 1.00 101'6034 0.00 101'6034 1.00 101'6034 1]]0 101'6034 1.00 101'8034 3.00 101'0034 2.00 101'6034 9.00 FULL TIME 2l0101'8065 3.00 FULL TIME LZ 3.00 3.00 3.00 101'7052 1.00 1.00 1l0 101'7052 2.30 2.00 2.00 101-7052 8.00 8.00 8.00 101'7052 1.00 1.00 1l0 101-7052 1.00 1.00 1.00 101-7052 18.00 18.00 17.50 FULL TIME 7l0| 7.00 7.001 101-7052 FieldTeoho Director ofPlanning &Dew Planning &Day. SemioeuW1ngr. lAdministrative Secretary Panning Intern Building Official Asst. Building Official Plans Examiner Inspection Services Supervisor Senior Inspector Inspectors Secretary Inspectors Secretary Superintendent of Recreation Supervisor Ath|otioAAquodooCoovdinator Recreation Center Supervisor Recreation Specialist Office Tech IBldg. Attendant 1.00 1.00 3.00 3.00 14.00 14.00 3.00 3.00 22.00 22.08 1.00 1.00 3/0 10-7OB 14.00 101'7053 3.00 101'7053 23.00 PART TIME Foreman Urban Forester Leoomon Fie|dTeoho AdminSeomtary Leisure Services Programmer 101-7053 Manager Head Life Guard Life Guard Swimming Pool Cashier l . DEPARTMAN 110 1I0110| 1.00 101-7083 � F-RPATIQUAWNIATRA / 0.251 0.25. 1 1.00 1.001 1.00 2.00 3.00 1,001.00 0.50 0.50 0.50 1.50 1.00 2.00 3.00 1.00 1.00 0.50 0.50 0.50 1.50 1.00 0.00 0.25 1,00 1.00 1.00 4.25 ~-25 -� ` ' 025 ' 101'7004 110| 1l0| 101-7084 1.25 1.25 FULL TIME 3.00 0.00 11.00 1.00 � 1.00 1.00 2.00 3.00 1.001 tOO 1.00 0.00 0.25 1.00 1.00 110 4.25 1l0 101-8033 4.00 101'8033 6.00 101'8033 11.00 FULL TIME 1.00 | 101'8033 1.00 PART TIME 1.00 | 101-8064 2.00| 101-8064 3.00 FULL TIME 1.00| 101-8064 1.00 PART TIME 0.50 101-8066 1.50 FULL TIME ... jReia'tions and EventE Office Clerk I��C�h(� Adm{nSocmtary Foreman Heavy Equipment Operator Fio|dTeoho [Field Techs --'_____......... Animal Control Supervisor Animal Control Officer lAnimal Shelter Attendant City Engineer Senior Civil Engineer Administrative Secretary -9060 1 Director of co. Development 0l0 2104052 0.50 2104052 025 2104052 1.00 210'1052 1.00 2104052 1.00 2104052 3.75 FULL TIME AnnL Director cfComm. Srvuo. Director ofCommunity Services PacsControl|er Heavy Equipment Operator Graphics Artist Field Tech . 1l0 2.00 2.00 210 210-1054 Librarian 3.00 2.00 2.00 2%0 210'1054 Librarian Assistants 1.00 1.00 1.00 1.00 1 210'1054 Secretary 1.00 1.00 1.00 1.001 210'1054 Library Clerk GJ)U 6.00 0.00 6.00 FULL-TIME 3.00 3.00 3.00 3.00 21O'1O54 Librarian Assistants 7.00 � 7.00 7.00 7.00 21O'1O54 Library Aide 4.00 � 4.00 4.00 4.00 21O'1O54 Library Page 2104O54 21O'1O54 21O4O54 ACTUAL BUDGET ;:' S IMATED PI PO ED::l 112 ECONOMIC DEVELOP:. ENT '';: 0.50 0.50 0.50 0.50 0.50 CRIME CONTROL, AND 'PREVENTION ;,DISTRICT ::: 1.00 1.00 1.00 4.00 12.00 12.00 1.00 1.00 1.00 1 6.00 14.00 14.00 WATER B1WNG 1.00 1.00 3.00 5.00 �RECYCIING 1.00 1.00 1.00 1.00 3.00 5.00 1.00 1.00 3.00 5.00 DEPARTMENT NUMBER 0.50 j 210-1081 0.50 FULL TIME 1.00 220-3045 12.00 220-3045 1.00 220-3045 14.00 FULL TIME 1TLE Director of Eco. Development Assistant Police Chief Senior Police Officers Police Officer 1.00 501-2070 Billing Manager 1.00 501-2070 Office Tech 3.00 501-2070 Utility Billing Clerk 5.00 FULL TIME 1.00 I 1.00 I 1.00 I 501-5039 (Administrative Secretary 1.00 1.00 1.00 FULL TIME . EO:GRAP oLC:JNEORMA0 ION:SYSTEM 0, ...:':; „ 1. 0.50 0.50 0.50 1.50 1.50 1.50 3.00 3.00 3.00 1.00 0.00 0.00 1.00 0.00 0.00 ENGINEERING. 0.50 0.25 0.00 1.50 1.00 1.00 0.50 4.75 0.50 0.25 0.00 1.50 1.00 2.00 0.50 5.75 WAT.ER;PROL7UCTLON, . ; 1.00 1.00 0.50 0.50 0.25 0.25 0.00 0.00 1.00 1.00 1.00 1.00 2.00 2.00 5.75 5.75 2.00 I 2.00 2.00 2.00 0.50 0.00 0.25 1.50 1.00 2.00 0.50 5.75 1.00 0.50 0.00 0.25 1.00 1.00 2.00 5.75 2.00 2.00 1.00 501-5076 0.50 501-5076 1.50 501-5076 3.00 FULL TIME 0.00 501-5076 0.00 PART TIME 0.50 501-8066 0.00 501-8066 0.25 501-8066 1.50 501-8066 1.00 501-8066 2.00 501-8066 0.50 501-8066 5.75 FULL TIME 1.00 501-8071 0.50 501-8071 0.00 501-8071 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 GIS Manager Information Services Manager l'omputer Support Specialist IPC Technician City Engineer Asst. Director of Public Works Public Works Manager Senior Civil Engineer Engineering Technician Inspector Administrative Secretary Dir. of Public Works Deputy City Manager Asst. Director of Public Works Public Works Manager Public Works Superintendent Foreman Field Techs Field Techs -310- ACTUAL ( BUDGET: I ES M Ei , l PRQP4 EIS WATER'DISTRMBUTIPN '.'il 0.25 0.25 0.00 0.00 1.00 1.00 2.00 5.00 8.25 2.00 I 2.00 2.00 5.00 8.25 2.00 I 2.00 AEWAGE AND TR,EATMINT 1.00 1.00 0.00 0.00 1.00 0.00 5.00 6.00 7.00 7.00 3.00 I 3.00 I 3.00 3.00 !METER !READING .: 4.00 I 4.00 I 4.00 4.00 NON..DPPARTMENTAL (;WATER 1 0.50 ' 0.50 0.50 0.25 0.50 1.00 1.00 1.00 0.50 0.50 1.00 1.00 1.00 1.50 2.00 12.25 0.50 1.00 1.50 SERVICIw CENTER! 1.00 4.00 1.00 6.00 DRAINAGE, 0.25 0.00 0.25 0.50 0.25 0.50 1.00 1.00 1.00 0.50 0.50 0.00 1.00 1.00 1.50 0.00 9.25 0.50 1.00 1.50 1.00 I 4.00 1.00 6.00 0.00 0.25 1.00 1.00 6.00 8.25 2.00 I 2.00 1.00 0.00 0.00 6.00 7.00 3.00 3.00 4.00 I 4.00 0.50 0.50 0.25 0.50 1.00 1.00 1.00 0.50 0.50 0.00 1.00 1.00 1.50 0.00 9.25 0.50 1.00 1.50 1.00 4.00 1.00 6.00 0.00 0.25 1.00 0.00 DEPARTMENT II NUMBER 501-8072 501-8072 501-8072 501-8072 8.00 501-8072 9.25 FULL TIME 2.00 I 501-8072 2.00 PART TIME 1.00 501-8073 1.00 501-8073 0.00 501-8073 6.00 501-8073 8.00 FULL TIME 3.00 I 501-8073 3.00 PART TIME 1.00 I 501-8077 1.00 FULL TIME 0.50 0.50 0.25 0.50 1.00 1.00 1.00 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 0.50 501-9060 0.50 501-9060 0.00 501-9060 1.00 501-9060 1.00 501-9060 1.50 501-9060 0.00 501-9060 9.25 FULL TIME 0.50 501-9060 1.00 501-9060 1.50 PART TIME 1.00 504-5090 4.00 504-5090 1.00 504-5090 6.00 FULL TIME �IOB TMTLB, IIIiIII�I% !Asst. Director of Public Works Public Works Manager 'Foreman IHeavy Equipment Operator I Field Techs 'Field Techs (Water Utilities Superintendent Foreman Heavy Equipment Operator Field Techs Field Techs (Field Techs City Manager Director of Fiscal & Admin Srvcs. Director of Eco. Development Purchasing Agent Accountant Administrative Assistant Communications/Marketing MGR. Office Tech Purchasing Clerk Receptionist Facilities Attendant Executive Secretary Admin. Secretary Secretary (Accountant Admin. Intern Fleet & Facilities Administrator Mechanics Fleet & Facilities Coordinator j "I 0.25 0.00 (� 0.00 I 0.25 I 0.25 510-8029 'Public Works Manager 0.0 510-8029 Asst. Director of PublicWorks 0.25 0.25 0.25 FULL TIME ( -311- Y 01 02 I`Y,02-03 'Y02 03Y;03 04 DEPARTMENT ACTUAL BUDGET ESTIMATED PROPOS D';� NUMBE !RECREATION'CLASSES 3.00 I 3 00 1�` 3.00 3.00 3.00 3.00 rOFRAL1: WaRLCI:.: 1.00 I 1.00 0.25 I 1.00 I 1.00 3.25 1.00 5.00 11.00 17.00 0.25 1.00 1.00 3.25 1.00 5.00 11.00 17.00 NON PEPARTIVMENTAL GOLF 0.25 0.25 0.00 0.00 0.25 0.25 GOLF COURSE MAIN Il EtANC 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 4.00 1 22.00 I 22.00 1 22.00 22.00 GOLF�PRtti':SFOP:;s 1.00 3.00 0.50 4.50 2.00 2.00 1.00 0.25 1.00 I 1.00 3.25 1.00 5.00 11.00 17.00 0.25 1.00 1.25 0.00 1.00 1.00 1.00 3.00 22.00 22.00 :op IT 3.00 ( 520-7055 (Building Attendant 3.00 PART TIME 1.00 530-7050 0.25 530-7050 1.00 530-7050 1.00 530-7050 3.25 FULL TIME 1.00 530-7050 5.00 530-7050 11.00 530-7050 17.00 PART TIME 0.25 540-7060 1.00 540-7060 1.25 FULL TIME 0.00 540-7062 1.00 540-7062 1.00 540-7062 1.00 540-7062 3.00 FULL TIME 22.00 I 540-7062 22.00 PART TIME 1.00 3.00 0.50 4.50 2.00 I 2.00 1.00 3.00 0.50 4.50 2.00 2.00 1.00 I 540-7063 3.00 f 540-7063 0.50 I 540-7063 4.50 FULL TIME 2.00 I 540-7063 2.00 PART TIME GOLF l OOD AND :BEVERAGE ' RAV N'S GRILL 1.00 1.00 0.00 1.00 1.00 1.00 1.00 1.00 4.00 2.00 2.00 2.00 5.00 3.00 1.00 1.00 1.00 17.00 1.00 1.00 4.00 2.00 2.00 2.00 5.00 3.00 1.00 1.00 1.00 17.00 1.00 2.00 4.00 2.00 2.00 2.00 5.00 3.00 1.00 1.00 1.00 17.00 0.00 540-7067 1.00 540-7067 1.00 540-7067 2.00 540-7067 4.00 FULL TIME 2.00 540-7067 2.00 540-7067 2.00 540-7067 5.00 540-7067 3.00 540-7067 1.00 540-7067 1.00 540-7067 1.00 540-7067 17.00 PART TIME General Manager Pacs Controller Field Tech Softball World Supervisor Pro Shop Gate Attendant/Cashier Concession Attendant Pacs Controller General Manager of Golf Manager of Golf and Parks Golf Course Superintendent Asst. Golf Superintendent Mechanic IGreenskeeper 'Head Golf Professional Assistant Golf Pro Secretary (Shop Help Food & Beverage Manager Kitchen Manager/Chef Kitchen Coordinator Asst Food and Beverage Mgr. Head Cook Asst. Cook Dishwasher Wait Staff Beverage/Cart Staff Starter Help Receptionist Temp Help -312- 114 0.50 | 0.50 | 0.50 2.60 2.50 2.50 3l0 3.00 310 0.00 6.00 8.00 3.00 3.00 3.00 1.00 1.00 1.00 5.00 5.00 PA§":ANPPr..T,MAMAG MENTIII,M!011111,;'!� 1%0 54O'7088 1.00 540-7088 0.50 540'7088 2.50 FULL TIME 3.00| 540'7008 0.00540'7088 3.00540'7088 1.00540'7088 13.00 PART TIME Conference Center Lead Conference Centre Coordinator Secretary Custodian 8annuetVVadataff Banquet Bartenders Banquet Chef 5.00 1 |Cort'&'OrivingRange Attendants 5.08 PART TIME 9.00 PART TIME " 0.50 810-*015 1l0 | 610'5015 1.50 FULL TIME 0.50 FULL TIME Human Resource/Risk Admin. Claims Adjuster Human Resource/Risk Admin 0.001 620'2030 Finance Administrator 0.00 FULL TIME -313- T BASIS OF ACCOUNTING The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All govemmental funds are accounted for using a current financial resources measurement focus. 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. All proprietary funds are accounted for on a flow of economic resources measurement focus. 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 eamings components. Proprietary fund and operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net assets. The modified accrual basis of accounting is used by all govemmental 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. The City considers property taxes as available if they are collected within 60 days after year-end. A one-year availability period is used for revenue recognition for all other govemmental fund revenues. Expenditures are recorded when the related fund liability is incurred. Interest on general long-term debt is recorded as a fund liability when due or when amounts have been accumulated in the debt service fund for payments to be made early in the following year. 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 accrual basis of accounting is utilized by Proprietary Fund Types. Under this method, revenues are recorded when eamed and expenses are recorded at the time liabilities are incurred or estimated. The City reports deferred revenue on its combined balance sheet. Deferred revenues arise when potential revenue does not meet both the "measurable" and "available" criteria for recognition in the current period. Deferred revenues also arise when resources are received by the govemment before it has a legal claim to them, as when grant monies are received prior to the incurrence of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or when the City has a legal claim to the resources, the liability for deferred revenue is removed from the combined balance sheet and revenue is recognized. BASIS OF BUDGETING The City's annual operating budget is developed by funds on a basis consistent with generally accepted accounting principles except (1) Depreciation, except on vehicles, is not budgeted (2) Revenues accruing to sinking funds are not appropriated (3) Capital projects adopt project length budgets. All annual appropriations lapse at fiscal year end. Such appropriations may be re -appropriated for the next fiscal year. A-1 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. 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. tELATIONS IP 'O }OTH R U 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. A-2 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, operation, and maintenance of the City's drainage utility system. 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. CRIME CONTROL & PREVENTION DISTRICT (CCPD) To account for cent sales tax for the revenues and expenditures for 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 . TION$HIp TQ1QXHER FU f 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. Receives funding from sales tax collections for CCPD. 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. A-3 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. A-4 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. 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 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 30`n 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. 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. H-E-B ISO: 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. Liabilities: Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date. This term does not include encumbrances. Non-exempt: Personnel eligible to receive overtime pay when overtime work has been authorized or requested by the supervisor. 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. Proprietary Funds: See Enterprise Funds. 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. 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. 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. A-5 ORDINANCE NO. 1600 AN ORDINANCE ADOPTING THE OFFICIAL OPERATING AND CAPITAL BUDGET FOR THE CITY OF EULESS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2003, AND ENDING SEPTEMBER 30, 2004; AND AMENDING THE BUDGET FOR FISCAL YEAR BEGINNING OCTOBER 1, 2002, AND ENDING SEPTEMBER 30, 2003, PROVIDING FOR THE INVESTMENTS OF FUNDS; PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. WHEREAS, on August 26, 2003, the Euless City Council held a Public Hearing on its proposed budget for the fiscal year beginning October 1, 2003, and ending September 30, 2004; and WHEREAS, the proposed budget was on file in the office of the City Secretary of the City of Euless since July 26, 2003, 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; 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, 2003, and ending September 30, 2004, 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 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: B-1 General Fund Water & Sewer Fund General Obligation Debt Fund Hotel/Motel Service Center Fund Insurance Fund Risk Management/Worker's Comp Equipment Replacement Fund Recreation Classes Fund Police Drug Fund Drainage Utility Water & Sewer Revenue Debt Fund Golf Course at Texas Star Parks at Texas Star Softball World Crime Control & Prevention District Half Cent Sales Tax Arbor Daze Economic Development Debt Service Traffic Safety Grants Car Rental Tax Fund Star Center Debt Service Victims Assistance Grant FY 2003 Revised 'Expenditures) $22, 832,176 $12,746,473 $9,621,788 $226,645 $795,588 $1,893,664 $654,051 $1,161,700 $259,835 $5,000 $827,343 $491,248 $4,122,711 $224,700 $1,165,276 $1,494,332 $2, 942, 380 $667,200 $940,856 $115,834 $12,014,895 $979,512 $30,739 FY 2004 'Expenditures) $22,873,184 $13,828,352 $4,062,934 $221,707 $777,364 $2,106,769 $656,264 $468,687 $311,015 $47,900 $1,005,228 $410,947 $3,650,594 $239,100 $1,343,937 $1, 266, 903 $2, 684, 844 $687,200 $938, 990 $162,268 $9, 769, 844 $976,106 $30,739 THAT Capital Project Fund expenditures are to be increased as indicated below based on additional funding sources or use of prior year receipts. Capital projects fund appropriations extend for the life of the project. ORDINANCE NO. 1600, Page 2 of 3 B-2 FY 2004 (Expenditures) Water & Sewer Capital Fund $2,196,000 Streets Capital Fund $3,013,708 Water Impact Fee $292,921 Wastewater Impact Fees $15,000 Half Cent Capital $150,000 Car Rental CIP $1,990,500 Drainage CIP $459,000 SECTION 3 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 4 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 26th day of August, 2003, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: Mary Lib S h, Mayor ATTEST: Susan Crim, City Secretary ORDINANCE NO, 1600, Page 3 of 3 B-3 APPROVED AS TO FORM: • gfak!OZArr, . :" cFarland, City A ttorney ORDINANCE NO. 1601 AN ORDINANCE ADOPTING A TAX RATE FOR THE CITY OF EULESS FOR THE YEAR 2003; PROVIDING FOR CERTAIN EXEMPTIONS THERETO; PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. WHEREAS, on August 26, 2003, the Euless City Council held a public hearing on the proposed budget for the fiscal year 2003-2004; and WHEREAS, the proposed budget for the fiscal year 2003-2004 was approved and adopted by the Euless City Council at regular meeting on August 26, 2003; 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 2003 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, 309241 (b) For the Interest and Sinking Fund levied on the $100 valuation $0.185759 Total Levy $0.495000 B-4 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, 2003 and shall be payable not later than January 31, 2004. The penalties and interest provided for shall accrue 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 assessed and levied herein, there is also assessed and levied a penalty for the failure to pay taxes due as state law describes. ORDINANCE NO. 1601, Page 2 of 3 B-5 SECTION 8 THAT in addition to the taxes and penalty and interest assessed and levied herein, there is also assessed and levied a 15% collection fee on all taxes and penalty and interest that become delinquent and remain unpaid on July 1. SECTION 9 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 on First and Final Reading at a regular meeting of the Euless City Council on the 9th day of September, 2003, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: )71-41) Mary Lib S(24efi, Mayor ATTEST: usan Cri CMC, City Secretary APPROVED AS TO FORM: .e4P,Or Bob McFarland, City Attorney ORDINANCE NO. 1601, Page 3 of 3 B-6 ORDINANCE NO. 1602 AN ORDINANCE ADOPTING THE TAX ROLL FOR 2003; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on the 25th day of July, 2003, the Tax Assessor -Collector for the City of Euless, Texas, presented the Council with a tax roll effective for the 2003 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; Texas: NOW THEREFORE, be it ordained by the City Council of the City of Euless, 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, 2003 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. B-7 PRESENTED AND APPROVED on First and Final Reading at a regular meeting of the Euless City Council on the 9th day of September, 2003, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: Ma ATTEST: leh, Mayor Susan Crim, C, City Secretary APPROVED AS TO FORM: 0,111W 41 Bob Mc arland, City`Attorney ORDINANCE NO. 1602, Page 2 of 2 B-8 -.9Jewv gtairii s 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 balance. 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 FY2004 and the impact of recommended major capital projects through FY2008. 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. Items recommended and funded have been included in the Proposed Capital section of each fund's presentation. No supplemental requests are funded. 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 include a 3% growth value and most other revenue items use a 1-2% growth factor or remain flat. Baseline expenditures have been held to current levels except for a 3% pay plan, $300,000 for street overlay, and $100,000 for sidewalks. Capital expenditures included in baseline are limited to an annual transfer to the insurance and risk fund. Transfers are proposed from car rental along with a slight tax rate increase to fund several recommended bond projects and to fund increased payroll due to salary packages. General Obligation Debt Service The debt component of the tax rate includes debt service requirements for all debt currently outstanding, the proposed bond program for FY2004, and a proposed bond program for FY2005. The FY2004 bond program would include the general obligation bond issue for West Pipeline Road — Raider/Hwy 10 as well as certificates of obligation for several other street projects including: West Pipeline — Raider to City Limits Glade Road Construction & Utility Relocation Raider Drive The FY2005 bond program would include certificates of obligation for the following: Town Crossing Bridge Fuller Wiser Connector c-1 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 and public works 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 at current levels through FY2005 with an increase of $600,000 beginning in FY2006. 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 FY2004 budget, funding has been proposed for several drainage projects, Harwood Road, FM157 to N. Main overlay, a public works facility, renovation of Building B, Parks @ Texas Star Phase IV, and pool renovations. 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 3% growth in water and sewer volume with a corresponding increase in costs to TRA. No rate increases have been proposed other than pass through of significant TRA rate increases. No other changes have been included other than the pay plan 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. Proposed capital in future years will only be funded if excess funds are available. Water and Sewer Debt Service Fund Debt service transfers are based on current debt outstanding and proposed bond sales to cover projects recommended in the Capital Improvements Plan. A proposed FY2004 bond sale is included for West Pipeline Road water main and a proposed FY2005 bond sale for renovation of two water towers. Debt service payments for newest water tank debt and related transmission C-2 lines will be paid from impact fees for the life of the bonds. This project was identified in the water impact fee master plan. 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 and changes in depreciation charges. The transfer from water and sewer has been increased accordingly. 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 ranging from 1.5% to 2.5%. Debt service expense is projected based on actual long-term debt commitment. This fund has been budgeted at a deficit due to the appropriation of funds for needed capital improvements. Management will evaluate this fund every year and capital expenditures will only be made if funding is available. Economic conditions and the saturation of the golf market continue to present challenges for this operation. Management is committed to the continued operation of this facility and will seek revenue opportunities and cost saving measures as they present themselves. 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 2%-3% each year. Cost of goods will increase in relationship to the increased revenues from concession sales and is in line with historical margins. Debt service expense is projected based on actual long-term debt commitment. Proposed capital includes funding to cashflow several minor upgrades to the facility. 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 only moderate increases in the tax rate and water and sewer rates while maintaining service levels. Future decisions will have a significant impact on many features of this plan. C-3 General Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2003-04 2004-05 2005-06 2006-07 2007-08 TAX RATE VARIABLE Tax Rate 0.495 0.497254 0.502254 0.502254 0.502254 Tax Rate Change $0.0000 $0.0023 $0.0050 $0.0000 $0.0000 Assessed Value Increase/$100 $20,768,683 $21,391,743 $22,033,496 $22,694,501 $23,375,336 Amount generated by 1 ¢ $201,975 $208,035 $214,276 $220,704 $227,325 Transfer from Car Rental $730,020 $1,400,000 $1,400,000 $1,400,000 $1,400,000 Tax Rate Equivalent - Car Rental Transfer 0.036144 0.067296 0.065336 0.063433 0.061586 EXPENDITURES Departmental Expenditures $21,117,603 $21,505,180 $22,134,979 $22,764,519 $23,391,072 Street Overlay $0 $300,000 $300,000 $300,000 $300,000 Sidewalks $0 $100,000 $100,000 $100,000 $100,000 Salary Package (3%) $373,185 $590,000 $608,000 $626,000 $645,000 Capital Exp Carryover/Transfer $483,544 $200,000 $200,000 $200,000 $200,000 Total Expenditures $21,974,332 $22,695,180 $23,342,979 $23,990,519 $24,636,072 Proposed Supplemental * Proposed Supplemental $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Proposed Capital Other (See Capital Request) $224,386 Street Overlay $300,000 Sidewalks $100,000 IS Equipment $240,116 $85,560 $85,560 $85,560 Fire Equipment $34,350 $13,065 $19,665 $5,600 Total Capital $898,852 $0 $98,625 $105,225 $91,160 C-4 BEGINNING BALANCE General Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2003-04 2004-05 2005-06 2006-07 2007-08 5,211,851 3,837,181 3,908,769 4,004,085 4,087,509 REVENUES Ad valorem taxes 6,245,909 6,615,665 7,069,857 7,390,108 7,807,591 Delingent taxes 64,827 64,827 64,827 64,827 64,827 Penalties 37,314 37,314 37,314 37,314 37,314 Sales taxes 5,766,136 5,823,797 5,940,273 6,059,079 6,180,260 Franchise taxes 3,258,872 3,324,049 3,390,530 3,458,341 3,527,508 Park fees - pools 15,000 15,000 15,000 15,000 15,000 Fines and fees 3,353,579 3,420,651 3,489,064 3,558,845 3,630,022 Licenses and permits 737,250 751,995 767,035 782,376 798,023 Interest Income 175,000 175,000 200,000 225,000 225,000 Grants 270,980 270,980 270,980 270,980 270,980 Transfers from car rental 730,020 1,400,000 1,400,000 1,400,000 1,400,000 Transfer from other funds 699,075 720,047 741,649 763,898 786,815 Miscellaneous 144,552 147,443 150,392 153,400 156,468 Total Revenues 21,498,514 22,766,768 23,536,920 24,179,167 24,899,808 EXPENDITURES Administration (1,882,427) (1,882,427) (1,882,427) (1,882,427) (1,882,427) Finance & Administrative Services (1,596,250) (1,596,250) (1,596,250) (1,596,250) (1,596,250) Police Protection (7,183,756) (7,233,756) (7,233,756) (7,233,756) (7,233,756) Fire Protection (4,987,255) (4,987,255) (4,987,255) (4,987,255) (4,987,255) Planning & Development (930,465) (930,465) (930,465) (930,465) (930,465) Community Services (1,919,595) (1,919,595) (1,919,595) (1,919,595) (1,919,595) Public Works (1,107,824) (1,107,824) (1,107,824) (1,107,824) (1,107,824) Non -Departmental - Operating (1,883,216) (2,837,608) (3,485,407) (4,132,947) (4,778,500) Operating Expenditures (21,490,788) (22,495,180) (23,142,979) (23,790,519) (24,436,072) Non -Departmental - Capital (483,544) (200,000) (200,000) (200,000) (200,000) Total Expenditures (21,974,332) (22,695,180) (23,342,979) (23,990,519) (24,636,072) Designated Reserves Recommended Reserves per Policy (141,886) (141,886) (141,886) (141,886) (141,886) (3,532,732) (3,697,838) (3,804,325) (3,910,770) (4,016,889) Available for Supplemental 7,726 71,588 193,941 188,648 263,736 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 7,726 71,588 193,941 188,648 263,736 Additional Available for Capital 1,053,689 (2,543) (37,442) (48,571) (71,266) Total Available for Capital 1,061,414 69,045 156,499 140,077 192,470 Proposed Capital (898,852) 0 (98,625) (105,225) (91,160) Remaining Funds Available 162,562 69,045 57,874 34,852 101,310 ENDING FUND BALANCE 3,837,181 3,908,769 4,004,085 4,087,509 4,260,084 Tax Rate Variable Assessed Taxable Valuel$100 20,768,683 21,391,743 22,033,496 22,694,501 23,375,336 Amount generated by 10 tax 201,975 208,035 214,276 220,704 227,325 l&S Rate General Fund 'Total Tax Rate 0.185759 0.179246 0.172312 0.167412 0.158799 0.309241 0.318008 0.329942 0.334842 0.343455 0.495000 0.497254 0.502254 0.502254 0.502254 I (Rollback l&S 0.185759 0.179246 '0.172312 0.167412 0.1587991 Rollback M&O 0.324817 0.328504 0.337572 0.349966 0.354987 'Total Rollback Rate 0.510576 0.507750 0.509884 0.517377 0.5137871 IM&O Rollback Amount 6,746,021 7,027,272 7,437,900 7,942,299 8,297,951 'Tax Rate Equiv - Motor Vehicle Tax 0.036144 0.067296 0.065336 0.063433 0.061586 'Staffing Variable Full-time positions Part time positions 268.0 268.0 268.0 268.0 268.0I 58.5 58.5 58.5 58.5 58.5 Note: Non•departmental operating Includes street overtay - $300,000, sidewalks-$100,000 , 3% salary plan 8 increase in equipment depreciation. " Collection Rate for M80 is 97.25%. C-5 General Fund Five Year Plan Revenue Assumptions 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 Projections are based on 3% increase in assessed value with slight increases in the tax rate. Projected to remain flat. Projected to remain flat. Based on average growth of 1-2% 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 slight increase due expected shift in rates. Projected average growth of 2%. Projections assume $55,000 per assigned officer for school reimbursement plus auto task force reimbursement. Projected to remain flat. Projected average growth of 3%. Car rental based on general fund requirements. C-6 'EGINNING BALANCE General Obligation Debt Service Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2003-04* 2004-05* 2005-06 * 2006-07 * 2007-08 * 291,929 331,923 371,923 413,923 455,923 REVENUES Ad valorem taxes 3,857,970 3,834,390 3,796,636 3,799,321 3,711,985 Delinquent taxes 15,000 15,000 15,000 15,000 15,000 Penalties 12,000 12,000 12,000 12,000 12,000 Interest Income 13,000 13,000 15,000 15,000 15,000 Transfer from Car Rental 204,958 0 0 0 0 Total Revenues 4,102,928 3,874,390 3,838,636 3,841,321 3,753,985 EXPENDITURES Principal (1,941,815) (1,825,000) (1,900,000) (2,025,000) (2,040,000) Interest (2,115,319) (2,003,590) (1,890,836) (1,768,521) (1,666,185) Bank Charges (5,800) (5,800) (5,800) (5,800) (5,800) Total Expenditures (4,062,934) (3,834,390) (3,796,636) (3,799,321) (3,711,985) Recommended Reserves per Policy (338,578) (319,533) (316,386) (316,610) (309,332) ENDING FUND BALANCE 331,923 371,923 413,923 455,923 497,923 Tax Rate Variable Assessed Taxable Value/$100 20,768,683 21,391,743 22,033,496 22,694,501 23,375,336 Amount generated by 1¢ tax 201,975 208,035 214,276 220,704 227,325 I&S Rate General Fund !Total Tax Rate Rollback I&S Rollback M&O TTotal Rollback Rate IM&O Rollback Amount 0.185759 0.179246 0.172312 0.167412 0.158799 0.309241 0.318008 0.329942 0.334842 0.343455 0.495000 0.497254 0.502254 0.502254 0.502254 0.185759 0.179246 0.172312 0.167412 0.1587991 0.324817 0.328504 0.337572 0.349966 0.354987 0.510576 0.507750 0.509884 0.517377 0.5137871 6,746,021 7,027,272 7,437,900 7,942,299 8,297,9511 !Tax Rate i_quiv - Motor Vehicle Tax 0.010148 0.000000 0.000000 0.000000 0.000000 I Debt Issuance Variable: Beginning debt outstanding** Principal retired 33,801,815 38,862,044 38,307,044 36,407,044 34,382,044 (1,941,815) (1,825,000) (1,900,000) (2,025,000) (2,040,000) Principal Issued Pipeline Road (G.O.) 3,200,000 Pipeline Road (C.O.) 894,544 West Pipeline Overlay 525,000 Town Crossing Bridge 775,000 Glade Road Construction/ROW 2,052,500 Fuller Wiser Connector 495,000 Raider Drive 330,000 Total Principal Issued 7,002,044 1,270,000 0 0 0 Ending debt outstanding 38,862,044 38,307,044 36,407,044 34,382,044 32,342,044 Excludes debt service on Dallas StarsCenter. C-7 BEGINNING BALANCE Equipment Replacement Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2003-04 2004-05 2005-06 2006-07 2007-08 884,253 1,267,800 701,029 820,589 905,689 REVENUES Transfer - General Fund * 433,290 397,682 437,482 459,022 459,575 Transfer - Softball World 2,154 2,219 2,285 2,285 2,285 Transfer - Water/Sewer 55,890 57,566 59,293 59,293 59,293 Transfer- Drainage 1,407 1,449 1,493 1,493 1,493 Transfer - Service Center 8,793 9,057 9,328 9,328 9,328 Transfer from Car Rental Tax 327,700 237,500 302,000 0 105,000 Sale of Assets 15,000 15,000 15,000 15,000 15,000 Interest Income 8,000 8,000 8,000 8,000 8,000 'Total Revenues 852,234 728,473 834,881 554,421 659,974 1 EXPENDITURES Equipment Purchases (378,487) (820,244) (413,321) (469,321) (550,347) 'Total Expenditures (378,487) (820,244) (413,321) (469,321) (550,347)1 Available for Capital 1,358,000 1,176,029 1,122,589 905,689 1,015,316 Proposed Capital: Ambulance (120,000) Sewer Truck (105,000) Caterpillar Paver (182,000) Case Loader (90,200) Pumper Truck (475,000) 'Proposed Capital (90,200) (475,000) (302,000) 0 (105,000)1 !ENDING FUND BALANCE 1,267,800 701,029 820,589 905,689 910,316 I Depreciation Rate 55% 55% 55% 55% 55%1 Note: All equipment is now depreciated. C-8 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 2003-04 2004-05 2005-06 2006-07 2007-08 951,331 560,017 551,786 564,196 604,776 REVENUES Sales taxes 2,273,530 2,296,265 2,342,191 2,389,034 2,436,815 Interest Income 20,000 20,000 25,000 30,000 30,000 Total Revenues 2,293,530 2,316,265 2,367,191 2,419,034 2,466,815 EXPENDITURES Parks (431,537) (431,537) (431,537) (431,537) (431,537) Library (361,569) (361,569) (361,569) (361,569) (361,569) Economic Development (204,120) (204,120) (204,120) (204,120) (204,120) Non -Departmental - Operating (1,220,490) (1,247,270) (1,267,555) (1,281,228) (1,308,718) Operating Expenditures (2,217,716) (2,244,496) (2,264,781) (2,278,454) (2,305,944) Non -Departmental - One Time (84,000) Total Expenditures (2,301,716) (2,244,496) (2,264,781) (2,278,454) (2,305,944) Designated Reserves * (30,573) (30,573) (30,573) (30,573) (30,573) Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 75,814 71,769 102,410 140,580 160,871 Available for Capital Total Available for Capital 336,758 29,444 21,213 33,623 74,203 412,572 101,213 123,623 174,203 235,074 Proposed Capital: Transfer to CIP- Splash Pool (125,000) Library Upgrades/Copier (62,100) Park Lighting (71,028) Irrigation (50,000) Library Materials (75,000) (80,000) (90,000) (100,000) (110,000) Proposed Capital (383,128) (80,000) (90,000) (100,000) (110,000) Remaining Funds Available 29,444 21,213 33,623 74,203 125,074 ENDING FUND BALANCE Staffing Variable: Full-time positions Part time positions 560,017 551,786 564,196 604,776 655,647 10.25 10.25 10.25 10.25 10.25 14.0 14.0 14.0 14.0 14.0 * Average annual debt service for loan from car rental fund for equipment. C-9 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 2003-04 2004-05 2005-06 2006-07 2007-08 434,176 294,582 278,369 257,726 232,104 REVENUES Sales taxes 1,117,309 1,128,482 1,151,052 1,174,073 1,197,554 Interest Income 10,000 10,000 15,000 20,000 20,000 'Total Revenues 1,127,309 1,138,482 1,166,052 1,194,073 1,217,554 EXPENDITURES Police Protection Capital Carryover 'Total Expenditures Available for Supplemental 'Proposed Supplemental (1,123,695) (1,154,695) (1,186,695) (1,219,695) (1,253,695) (1,123,695) (1,154,695) (1,186,695) (1,219,695) (1,253,695)1 3,614 (16,213) (20,643) (25,622) (36,141) 0 0 0 0 01 Remaining Supplemental 3,614 (16,213) (20,643) (25,622) (36,141) Additional Available for Capital 434,176 294,582 278,369 257,726 232,104 Total Available for Capital 437,790 278,369 257,726 232,104 195,963 'Proposed Capital (143,208) 0 0 0 0 ENDING FUND BALANCE 294,582 278,369 257,726 232,104 195,963 Staffing Variable: Full-time positions Part time positions 14.0 14.0 14.0 14.0 14.0 0.0 0.0 0.0 0.0 0.0 c-10 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 2003-04 2004-05 2005-06 2006-07 2007-08 3,577,063 3,468,481 1,995,741 3,394,195 4,469,649 REVENUES Motor Vehicle Tax 9,400,000 9,400,000 10,000,000 10,000,000 10,000,000 Interest Income 200,000 200,000 225,000 250,000 250,000 Transfer from Half -Cent 30,573 30,573 30,573 30,573 30,573 Transfer from Golf Course 30,689 211,547 211,547 211,547 211,547 Total Revenues 9,661,262 9,842,120 10,467,120 10,492,120 10,492,120 1 EXPENDITURES DFW Rebate (6,266,666) (6,266,666) (6,666,666) (6,666,666) (6,666,666) Transfer to Equip Replacement (327,700) (237,500) (302,000) 0 (105,000) Transfer to Debt Service (204,958) 0 0 0 0 Transfer to General Fund (730,020) (1,400,000) (1,400,000) (1,400,000) (1,400,000) Total Expenditures (7,529,344) (7,904,166) (8,368,666) (8,066,666) (8,171,666)1 Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,131,918 1,937,954 2,098,454 2,425,454 2,320,454 Additional Available for Capital 1,577,063 1,468,481 (4,259) 1,394,195 2,469,649 Total Available for Capital 3,708,981 3,406,435 2,094,195 3,819,649 4,790,103 Proposed Capital: Golf Course Loan (250,000) Parking - Midway (11,000) Parking - South Euless (55,000) Parking - Simmons Center (49,500) Harwood Road/FM 157 to N. Main (129,000) Drainage CIP (625,000) (200,000) (850,000) (800,000) Parking - Villages Bear Creek (150,000) Preserve at McCormick Park (125,000) Fire Station #3 Reconstruction (1,600,000) Building B Renovation (943,694) Parks @ Texas Star IV (1,500,000) Public Works Facility (1,713,000) Pool Renovations (500,000) (500,000) (1,000,000) Proposed Capital (2,240,500) (3,410,694) (700,000) (1,350,000) (3,300,000)1 Remaining Funds Available 1,468,481 (4,259) 1,394,195 2,469,649 1,490,103 ENDING FUND BALANCE 3,468,481 1,995,741 3,394,195 4,469,649 3,490,103 C-11 )2ATES Water Base Rate Water Consumption Rate Sewer Base Rate Sewer Consumption Rate Water and Sewer Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2003-04 2004-05 2005-06 2006-07 2007-08 $7.25 $7.25 $7,25 $7.25 $7.25 $2.60 $2.60 $2.70 $2.70 $2.70 $5.50 $5.50 $5.50 $5.50 $5.50 $1.93 $2.03 $2.03 $2.10 $2.10 EXPENDITURES Departmental Expenditures $12,910,916 $12,625,328 $13,233,751 $13,415,387 $13,749,103 Salary Package (3%) $41,939 . $75,000 $77,250 $80,000 $82,400 Transfer to Water/SewerClP $277,000 . $1,000,000 $1,000,000 $1,000,000 $1,000,000 Transfer to Debt Service $133,026 $212,075 $176,659 $172,351 $173,939 Non -Department - One Time $75,071 $0 $0 $0 $0 Total Expenditures $13,437,952 $13,912,403 $14,487,660 $14,667,738 $15,005,442 PROPOSED SUPPLEMENTAL Proposed Supplemental $0 $0 $0 $0 $0 PROPOSED CAPITAL Other (See Capital Request) $223,500 $69,200 $0 $0 $0 IS Replacement Schedule $166,900 $134,040 $48,480 $88,480 $48,480 Proposed Capital $390:400 $203,240 $48,480 $88,480 $48,4801 C-12 BEGINNING BALANCE Water and Sewer Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2003.04 2004.05 2005-06 2006-07 2007-08 3,305,075 2,842,874 2,675,015 2,764,497 3,171,739 REVENUES Water Service 7,980,000 8,226,050 8,714,436 8,942,124 9,241,423 Sewer Service 4,497,000 4,795,216 4,939,072 5,208,315 5,364,565 Sanitation Service 114,000 116,280 118,606 120,978 123,397 Sale of New Meter/Reconnect 157,000 160,140 163,343 166,610 169,942 Inspection Fees 35,000 35,700 36,414 37,142 37,885 Penalties/Miscellaneous 235,000 239,700 244,494 249,384 254,372 Interest Income 120,000 120,000 150,000 175,000 175,000 Initiation & Transfer Fees 29,700 30,294 30,900 31,518 32,148 Recycling Fees 193,800 197,676 201,630 205,662 209,775 Transfers 4,651 26,728 26,728 26,728 26,728 Total Revenues 13,366,151 13,947,784 14,625,622 15,163,461 15,635,235 EXPENDITURES Utility Billing (311,751) (311,751) (311,751) (311,751) (311,751) Recycling (75,504) (75,504) (75,504) (75,504) (75,504) Geographic Information Sys. (289,768) (289,768) (289,768) (289,768) (289,768) City Engineer (486,265) (486,265) (486,265) (486,265) (486,265) Water Production (4,706,230) (4,902,506) (5,374,038) (5,314,721) (5,492,481) Water Distribution (522,364) (522,364) (522,364) (522,364) (522,364) Sewer & Treatment (2,064,342) (2,268,599) (2,328,492) (2,492,195) (2,568,151) Meter Reading (51,591) (51,591) (51,591) (51,591) (51,591) Non -Departmental - Operating (4,855,066) (5,004,055) (5,047,887) (5,123,579) (5,207,567) Operating Expenditures (13,362,881) (13,912,403) (14,487,660) (14,667,738) (15,005,442) Non -Departmental - One Time (75,071) ,Total Expenditures (13,437,952) (13,912,403) (14,487,660) (14,667,738) (15,005,442) Designated Reserves Recommended Reserves per Policy (31,311) 0 0 0 0 (2,745,797) (2,858,713) (2,976,916) (3,013,919) (3,083,310) Available for Supplemental 3,270 35,381 137,962 495,723 629,793 Proposed Supplemental 0 0 0 0 Remaining Supplemental 3,270 35,381 137,962 495,723 629,793 Additional Available for Capital 452,896 (15,839) (301,901) (249,422) 88,429 Total Available for Capital 456,166 19,542 (163,940) 246,301 718,223 Proposed Capital * (390,400) (203,240) (48,480) (88,480) (48,480) Remaining Funds Available 65,766 (183,698) (212,420) 157,821 669,743 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 2,842,874 2,675,015 2,764,497 3,171,739 3,753,053 $7.25 $2.60 $5.50 $1.93 49.00 8.50 Proposed capital will only be funded if excess reserves are available. $7.25 $2.60 $5.50 $2.03 49.00 8.50 $7.25 $2.70 $5.50 $2.03 49.00 8.50 $7.25 $2.70 $5.50 $2.10 49.00 8.50 $7.25 $2.70 $5.50 $2.10 49.00 I 8.50 C-13 Water & Sewer Fund Revenue Assumptions Interest Income Sanitation Services Water Service Sewer Service Sale of New Meters Reconnect Fees Inspection Fees Water & Sewer Miscellaneous Penalties Initiation & Transfer Fees Recycling Fees Projected slight increase due expected shift in interest rates. Based on average growth of 2%. Based on average growth of 3% plus TRA pass through increases of 10¢ in FY06. Based on average growth of 3$ plus TRA pass through increases of 10¢ in FY05 and 7¢ in FY07. 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%. C-1 4 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 2003-04 2004-05 2005-06 2006-07 2007-08 387,174 387,174 387,174 387,174 387,174 REVENUES Transfer from W&S Operations 133,026 212,075 176,659 172,351 173,939 Transfer from Impact Fees 277,921 280,834 278,071 279,971 282,171 'Total Revenues 410,947 492,909 454,730 452,322 456,110 EXPENDITURES Principal (225,000) (260,000) (175,000) (200,000) (215,000) Interest (183,947) (230,909) (277,730) (250,322) (239,110) Bank Charges (2,000) (2,000) (2,000) (2,000) (2,000) !Total Expenditures (410,947) (492,909) (454,730) (452,322) (456,1104 Recommended Reserves per Policy * (299,427) (385,996) (380,750) (376,962) (372,886) !ENDING FUND BALANCE 387,174 387,174 387,174 387,174 387,174 Debt Issuance Variable: Beginning debt outstanding 3,300,000 4,075,000 4,895,000 4,720,000 4,520,000 Principal retired (225,000) (260,000) (175,000) (200,000) (215,000) Principal Issued W. Pipeline Water Main 1,000,000 Water Tank Painting 1,080,000 Total Principal Issued 1,000,000 1,080,000 Ending debt outstanding 4,075,000 4,895,000 4,720,000 4,520,000 4,305,000 C-1 5 BEGINNING BALANCE Service Center Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2003-04 2004-05 2005-06 2006-07 2007-08 37,699 37,699 32,699 23,699 23,699 REVENUES Transfer from W&S Fund 777,364 787,628 798,199 808,799 819,699 !Total Revenues 777,364 787,628 798,199 808,799 819,699 EXPENDITURES Service Center (777,364) (787,628) (798,199) (808,799) (819,699) Capital Carryover 0 'Total Expenditures (777,364) (787,628) (798,199) (808,799) (819,699)1 Available for Capital 37,699 37,699 32,699 23,699 23,699 PROPOSED CAPITAL Shop Lathe (9,000) Scan Tool (5,000) Proposed Capital 0 (5,000) (9,000) 0 0 !ENDING FUND BALANCE 37,699 32,699 23,699 23,699 23,699 I 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 C-16 BEGINNING BALANCE Golf Course Fund Five Year Financial Plan Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2003-04 2004-05 2005-06 2006-07 2007-08 11,540 (11,054) (69,061) (62,837) (5,211) REVENUES Green Fees 1,350,080 1,423,750 1,483,500 1,548,000 1,587,750 Driving Range Fees 48,000 50,250 56,925 59,400 60,225 Cart/Club Rental Fees 409,920 435,500 457,125 478,800 494,575 Golf Course Food & Bev 208,000 226,125 232,875 243,000 248,200 Raven's Grill Food & Bev 490,000 490,000 500,000 500,000 510,000 Conference Center Food & Bev 293,000 295,150 305,302 305,457 310,614 Rental Income 110,000 120,000 121,800 125,000 125,000 Memberships/Monthly Fees 105,000 105,000 115,000 115,000 115,000 Sales of Goods. 256,000 268,000 284,625 297,000 301,125 Interest Income 0 0 0 0 0 General Fund Tax Rebate 12,000 13,000 14,000 15,000 16,000 Transfer from Hotel/Motel 96,000 96,000 96,000 96,000 96,000 Total Revenues 3,378,000 3,522,775 3,667,152 3,782,657 3,864,489 EXPENDITURES Golf Course Maintenance (669,981) (700,000) (714,000) (724,710) (735,581) Golf Course Pro Shop (421,799) (434,830) (453,848) (473,580) (480,158) Golf Course Food & Beverage (883,333) (886,221) (906,098) (917,996) (933,248) Conference Center (190,951) (199,260) (200,800) (203,812) (206,869) Cart/Driving Range Operations (99,770) (183,103) (193,200) (207,000) (219,000) Non -Departmental - Operating (1,037,272) (1,177,368) (1,192,982) (1,197,933) (1,207,848) Operating Expenditures (3,303,106) (3,580,782) (3,660,928) (3,725,031) (3,782,704) Capital Expenditure Carryover (115,288) Total Expenditures (3,418,394) (3,580,782) (3,660,928) (3,725,031) (3,782,704) Designated Reserves Minimum Reserves per Policy (791,640) (871,240) (863,923) (841,940) (827,312) (678,720) (735,777) (752,245) (765,417) (777,268) Available for Supplemental 74,894 (58,007) 6,224 57,626 81,785 Additional Available for Capital (1,574,108) (1,618,071) (1,685,229) (1,670,194) (1,609,791) Total Available for Capital (1,499,214) (1,676,078) (1,679,005) (1,612,568) (1,528,006) Proposed Capital: Golf Cart Fleet (221,200) Loan from Car Rental 250,000 Water Feature Restoration (11,000) Proposed Capital 17,800 0 0 0 0 Remaining Funds Available (1,517,014) (1,676,078) (1,679,005) (1,612,568) (1,528,006) ENDING FUND BALANCE (11,054) (69,061) (62,837) (5,211) 76,574 Staffing Variable: Full-time positions Part time positions (Workforce) 15.25 15.25 15.25 15.25 15.25 59.0 59.0 59.0 59.0 59.0 C-17 BEGINNING BALANCE Softball World Fund Five Year Financial Plan Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2003-04 2004-05 2005-06 2006-07 2007-08 547,779 375,912 369,639 367,157 377,879 REVENUES Tournament Fees 170,000 170,000 170,000 170,000 170,000 Concessions 330,000 344,000 349,000 353,000 356,500 Memberships/Leagues 370,000 375,000 380,000 385,000 385,000 Admissions 105,000 105,000 105,000 110,000 115,000 Advertising 15,000 15,000 15,000 20,000 20,000 Sales of Goods 120,000 120,000 120,000 120,000 120,000 Interest Income 5,000 5,000 5,000 5,000 5,000 Transfer from Athletic Complex 32,070 32,308 32,485 32,597 32,597 Total Revenues 1,147,070 1,166,308 1,176,485 1,195,597 1,204,097 EXPENDITURES Softball Operations (906,489) (939,041) (954,544) (969,889) (980,205) Transfer to Debt Service (160,998) (163,540) (164,423) (164,986) (165,218) Operating Expenditures (1,067,487) (1,102,581) (1,118,967) (1,134,875) (1,145,423) Capital Expenditure Carryover (101,450) Total Expenditure (1,168,937) (1,102,581) (1,118,967) (1,134,875) (1,145,423) Designated Reserves (131,962) (132,269) (132,545) (132,805) (132,805) Minimum Reserves per Policy (219,347) (226,558) (229,925) (233,193) (235,361) Available for Supplemental 79,583 63,727 57,518 60,722 58,674 Proposed Supplemental (25,000) 0 0 0 0 Remaining Supplemental 54,583 63,727 57,518 60,722 58,674 Additional Available for Capital 95,020 17,085 7,169 1,159 9,713 Total Available for Capital 149,603 80,812 64,687 61,881 68,387 Proposed Capital: Field Light Replacement (150,000) Fence Replacement (20,000) Exterior Building Improvements (50,000) Main Entrance Canopy (20,000) Equipment Replacement (20,000) POS System (20,000) Facility Upgrade Contingency (50,000) (50,000) Softball World Upgrade (Bonds) (2,000,000) Proposed Capital (150,000) (70,000) (60,000) (50,000) (2,050,000) Remaining Funds Available (397) 10,812 4,687 11,881 (1,981,613) ENDING FUND BALANCE 375,912 369,639 367,157 377,879 (1,613,447) Staffing Variable: Full-time positions Part time positions 3.25 3.25 3.25 3.25 3.25 17.0 17.0 17.0 17.0 17.0 C-18 cm4),tist— VJ e/cm 9 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) City Manager Recommended and Funded Prog. Prog. Year Dept Fund Division Program Description Type Cost Totals Req. 1 Community Serv. I Softball World I v) Parks IPT Labor to Cover Manager on Duty Shifts ($35,008) Supplemental I $ 25,000 $ 25,000 I 2003 1 Dept Fund Fleet Services I Fleet Services Facility Maint. General Fund Finance/Admin General Fund Fire General Fund Fire General Fund Community Serv. I Half Cent Administration General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Development General Fund Fire General Fund Fire General Fund Division Fleet Services Facility Maint. Human Resources Emer Mgmt EMS/Suppression Parks Facility Maintenance Parks Parks Projects -Special Events Recreation Recreation Recreation Recreation Recreation Inspections Administration Suppression/EMS SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Program Description IFT Mechanic FT Clerical Staff for Facilities and Fleet Police Promotional Assessment Centers PT Emergency Mgmt Coordinator Firefighter/Paramedics and Third Ambulance (9) IFT Field Tech I Facilities Custodian/Attendant PT Seasonal Field Tech Contract Maintenance - Flower Beds PT Staff for Special Events (2) F/T Front desk team leaders & P/T hours P/T Recreation Assistant for senior center (2) Summer interns for youth activities Recreation Coordinator, Furniture $4,000 Summer Day Camp Inspector II - Environmental Health (contract w/Bedford) salaries and operations $45,214, truck $17,500, furniture, radio, uniform, and computer $7,900 Additional Secretary 12 FF/Para for ladder company - salaries/operations $1,069,414, new fire truck for fire station #1 $500,000 Prog. Type Supplemental I $ Supplemental Supplemental Supplemental Supplemental Prog. Year Cost Totals Req. 30,932 I $ 30,932 I 2004 I $ 30,000 $ 30,000 2004 $ 8,000 $ 38,000 2004 $ 32,950 $ 70,950 2004 $ 667,532 $ 738,482 2004 Supplemental I $ Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental 30,695 I $ 30,695 I 2004 $32,000 $32,000 2005 $25,000 $57,000 2005 $50,500 $107,500 2005 $20,000 $127,500 2005 $89,142 $216,642 2005 $21,753 $238,395 2005 $13,186 $251,581 2005 $48,226 $299,807 2005 $149,414 $449,221 2005 $70,614 $519,835 2005 $32,000 $551,835 2005 $1,569,414 $2,121,249 2005 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Prog. Prog. Year Dept Fund Division Program Description Type Cost Totals Req. Police General Fund Detention Property Clerk Supplemental $39,909. $2,161,158 2005 Police General Fund Patrol Police Officer Supplemental $57,405 $2,218,563 2005 Police General Fund Service Dispatcher Supplemental $45,616 $2,264,179 2005 Public Works General Fund Streets Field Tech I Supplemental $22,848 $2,287,027 2005 Community Services I Golf Course Maintenance 'Deep Drill and Fill Aerfication on Greens I Supplemental I $20,000 $20,000 I 2005 Community Services Parks @ Texas Star Parks @ Texas Star Coordinator Supplemental $48,226 $48,226 2005 N Public Works W & S Fund Sewage & Treatment Field Tech I Supplemental $28,162 $28,162 2005 Public Works W&S Fund Water Distribution Field Tech I Supplemental $22,848 $51,010 2005 Administration General Fund Facility Maintenance Traffic Signal Technician $40,000, 50' lift truck $68,000, Supplemental $108,000 $108,000 2006 Community Services General Fund Parks Irrigation Tech Helper Supplemental $20,937 $128,937 2006 Community Services General Fund Projects -Special Events Marketing Specialist ( General Fund 25%, Golf 25%, SBW Supplemental $49,900 $178,837 2006 25%, Arbor Daze 25%) Community Services General Fund Recreation Fitness Center Attendant Supplemental $28,992 $207,829 2006 Development General Fund Inspections Secretary I - salary $31,842, furniture and computer $6,000 Supplemental $37,842 $245,671 2006 Finance General Fund Municipal Court Full Time Clerk Supplemental $35,000 $280,671 2006 Police General Fund Patrol Police Officer, Salary $58,775, Computer $1,500 Supplemental $60,275 $340,946 2006 Public Works General Fund Animal Control Animal Control Officer I Supplemental $23,928 $364,874 2006 Public Works I W&S Fund ( Sewage Treatment (Field Tech I I Supplemental I $22,848 I $22,848 1 2006 1 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Prog. Prog. Year Dept Fund Division Program Description Type Cost Totals Req. Community Services General Fund Parks Mechanic specialist Supplemental $47,250 $47,250 2007 Community Services General Fund Parks Horticulture Staff Member Supplemental $27,866 $75,116 2007 Police General Fund CID CID Sergeant salary $97,137, computer $1,500 Supplemental $98,637 $173,753 2007 Police General Fund CID Crime Scene Tech Salary $64,574, Computer $1,500 Supplemental $84,164 $257,917 2007 Police General Fund Service Dispatcher Supplemental $47,581 $305,498 2007 Community Services General Fund Parks Parks Planner (degreed) Supplemental $47,250 $47,250 2008 Community Services General Fund Parks PT Seasonal Supplemental $21,600 $68,850 2008 Community Services General Fund Parks Urban Forester Supplemental $33,500 $102,350 2008 Police General Fund CID CID Clerk salary $38,293, computer $1,500 Supplemental $39,793 $142,143 2008 Community Services I Golf Course Golf Course IToumament Coordinator ISupplemental $39,000 I $39,000 2008 Dept Included in Baseline Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Excluded From Baseline Community Serv. Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Fund General Fund General Fund General Fund General Fund Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Athletic Complex Car Rental Car Rental Car Rental Car Rental Car Rental Car Rental Car Rental Division Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Parks Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Program Description Transfer to Insurance Transfer to Risk Management Contingency Salary Adjustment CDBG Program Contingency Salary Adjustment CIP - Sewer Line Replacement, Carr Park/SH10 CIP - Sewer Line Replacement, Midway Park North CIP - Water Line Replacement, West Ash Lane CIP - Water Line Replacement, Westport/Newport/Asbury (Concession Amenity Package (A/C & POS) ($22,400) Transfer to CIP - Parking Improvements, Midway Transfer to CIP - Parking Improvements, S. Euless Park Transfer to CIP - Parking Improvements, Simmons Cntr Transfer to CIP - Parking Improvements, Bear Creek Transfer to CIP - Preserve at McCormick Park Transfer to CIP - Fire Station #3 Construction Transfer to Golf for Loan Prog. Type Prog. Cost Year Totals Req. Capital $150,000 $150,000 2004 Capital $50,000 $200,000 2004 Capital $80,000 $280,000 2004 Capital $50,000 $330,000 2004 Capital $217,000 $217,000 2004 Capital $40,000 $257,000 2004 Capital $20,000 $277,000 2004 Capital $330,000 $607,000 2004 Capital $363,000 $970,000 2004 Capital $30,000 $1,000,000 2004 Capital $67,000 $1,067,000 2004 Capital I $14,400 I $14,400 I 2004 Capital $11,000 $11,000 2004 Capital $55,000 $66,000 2004 Capital $49,500 $115,500 2004 Capital $150,000 $265,500 2004 Capital $125,000 $390,500 2004 Capital $1,600,000 $1,990,500 2004 Capital $250,000 $2,240,500 2004 Dept Police Police Police Police Police Police Non -Departmental Non -Departmental Community Serv. Facility Maint. Facility Maint. Facility Maint. Facility Maint. Facility Maint. Facility Maint. Facility Maint. Finance/Admin Fire Fire Fire Fire Fire Fund CCPD CCPD CCPD CCPD CCPD DEA Drainage Drainage General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Division Patrol Service Patrol CID Detention Admin. Non -Departmental Non -Departmental Parks Facility Maint. Facility Maint. Facility Maint. Facility Maint. Facility Maint. Facility Maint. Facility Maint. Finance Emer Mgmt EMS/Suppression EMS/Suppression EMS/Suppression Fire Marshall CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Program Description Ballistic Vest Radio Console Upgrade GPRS Wireless Modems Crime Scene Vehicle Part-time PSO Officers 'Two CID Vehicles (Transfer to CIP - Channel Stabilization Transfer to CIP - Drainage Project Study Irrigation Program ($30,000) Energy Conservation Measures -2nd year HVAC Partial Replacement #3 - City wide Window Replacement Program Campus Lighting Upgrade Fire Station #1 Interior/Exterior Painting Building C-Telephone System Simmons Center - Repaint and Carpet Copier Emergency Mgmt Intern Program Lifepak 12 Defibrillator/Monitor Automatic Extemal Defibrillators (5) Audio/Visual Equipment for Training Room 2003 International Building Code Books Prog. Prog. Year Type Cost Totals Req. Capital $10,400 $10,400 2004 Capital $12,232 $22,632 2004 Capital $22,780 $45,412 2004 Capital $47,796 $93,208 2004 Capital $50,000 $143,208 2004 Capital $42,900 I $42,900 I 2004 Capital $399,000 $399,000 2004 Capital $60,000 $459,000 2004 Capital $25,000 $25,000 2004 Capital $12,500 $37,500 2004 Capital $20,000 $57,500 2004 Capital $10,000 $67,500 2004 Capital $12,000 $79,500 2004 Capital $12,500 $92,000 2004 Capital $12,450 $104,450 2004 Capital $10,000 $114,450 2004 Capital $12,000 $126,450 2004 Capital $2,000 $128,450 2004 Capital $23,350 $151,800 2004 Capital $11,000 $162,800 2004 Capital $5,800 $168,600 2004 Capital $1,842 $170,442 2004 Dept Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Non -Departmental Non -Departmental Non -Departmental Non -Departmental Planning/Dev Police Police Police Public Works Golf Course Golf Course Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Golf Course Golf Course Division Police Fire Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Finance Information Serv. Information Serv. Non -Departmental Non -Departmental Non -Departmental Non -Departmental Inspections Patrol Patrol Detention Planning Cart/Driving Range Maintenance CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Program Description HP Switch for Police/Courts Building Sierra Wireless Modems for Fire Department (9) Software Assurance for Microsoft Server Software Council Laptops Miscellaneous Software Replacement of (5) Servers Replace (6) Network Printers On -Line Bill pay for Water and Courts Replacement Laptops Replacement Desktop Printers Street Overlay Annual Sidewalk Program Retiree Adjustment Consulting -Information Services 2003 International Building Code Books Refurbish Armory Equipment (10) Additional Autocites for Patrol Officers Floor Cleaning Machine Animal Shelter Renovations Golf Cart Fleet Replacement (Loan from Car Rental) #16 Water Feature Restoration Prog. Prog. Year Type Cost Totals Req. Capital I $4,500 ( $174,942 2004 Capital $3,591 I $178,533 2004 Capital $32,000 ( $210,533 2004 Capital $26,100 I $236,633 2004 Capital $13,000 1 $249,633 2004 Capital $33,500 $283,133 2004 Capital $12,000 $295,133 2004 Capital $19,000 $314,133 2004 Capital $36,300 $350,433 2004 Capital $3,150 $353,583 2004 Capital $300,000 $653,583 2004 Capital $100,000 $753,583 2004 Capital $20,000 $773,583 2004 Capital $25,000 $798,583 2004 Capital $2,500 $801,083 2004 Capital $15,994 $817,077 2004 Capital $56,975 $874,052 2004 Capital $4,800 $878,852 2004 Capital $20,000 $898,852 2004 Capital $221,200 1 $221,200 Capital $11,000 1 $232,200 2004 2004 Dept Library Library Facility Maint. Facility Maint. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Fund Half Cent Half Cent Half Cent Half Cent Half Cent Half Cent Half Cent Half Cent Hotel/Motel Hotel/Motel Hotel/Motel Recreation Fund Recreation Fund Community Serv. j Softball World Public Works Information Serv. Information Serv. Non -Departmental Non -Departmental Non -Departmental Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Division Library Library Facility Maint. Facility Maint. Parks Parks Parks Parks Admin Admin Admin Recreation Recreation Parks Wastewater Information Serv. Information Serv. Non -Departmental Non -Departmental Non -Departmental CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Program Description Copier for Public Use ($8,100) (GF) Library Materials Library Ceiling Treatments and Diffuser Upgrades (GF) Library Enhanced Drainage Projects (GF) Irrigation Program Wood Light Pole Replacement (GF) Field Lighting Replacement (Athletic Complex) Transfer to Half Cent CIP for Splash Pool Historical Preservation Arbor Daze Sponsorship Games of Texas of Sponsorship Part -Time Rec Center Staff (GF) Web-Trac Internet Software 1Update/Replacement of Light Pole -Phase I Sewer Camera and Transporter Replacement PC's (45) Update Planametric Data Software ($92,000) Well Repair Contingency Legal Contingency Prog. Prog. Year Type Cost Totals Req. Capital $5,600 $5,600 2004 Capital $75,000 $80,600 2004 Capital $32,500 $113,100 2004 Capital $24,000 $137,100 2004 Capital $50,000 $187,100 2004 Capital $64,528 $251,628 2004 Capital $6,500 $258,128 2004 Capital $125,000 $383,128 2004 Capital $10,000 $10,000 2004 Capital $30,000 $40,000 2004 Capital $5,000 $45,000 2004 Capital $24,000 $24,000 2004 Capital $27,180 $51,180 2004 Capital i $150,000 i $150,000 2004 Capital $48,500 $48,500 2004 Capital $66,900 $115,400 2004 Capital $50,000 $165,400 2004 Capital $50,000 $215,400 2004 Capital $50,000 $265,400 2004 Capital $125,000 $390,400 2004 Dept Library Service Center Fund Half -Cent Sales Tax Service Center Community Services Softball Fund Community Services Softball Fund Fire W & S Fund Fire W & S Fund Fire W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Division Library Service Center Softball World Softball World CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Program Description (Material support, resources Replacement of scan tool Fence Replacement Suppression/EMS Suppression/EMS Suppression/EMS Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Exterior Building Improvements Heart Monitors Fire Hoses SCBA Misc. Software Replacement Network Printers Replacement Servers Replacement Desktop Printers Replacement Laptops Replacement PC's Replacement Servers Replacement Laptops Replacement Network Printers Replacement Desktop Printers Replacement PC's Misc Software Engineering Software Prog. Prog. Year Type Cost Totals Req. Capital I $80,000 ( $80,000 ( 2005 Capital $5,000 $5,000 I 2005 Capital1 $20,000 $20,000 I 2005 Capital $50,000 I $70,000 I 2005 Capital $57,000 $57,000 2005 Capital $6,600 $63,600 2005 Capital $5,600 $69,200 2005 Capital $5,000 $74,200 I 2005 Capital $5,880 $80,080 I 2005 Capital $10,000 $90,080 I 2005 Capital $1,200 $91,280 2005 Capital $18,000 $109,280 2005 Capital $45,480 $154,760 2005 Capital $10,000 $164,760 2005 Capital $8,400 $173,160 2005 Capital $3,120 $176,280 2005 Capital $1,200 $177,480 2005 Capital $19,260 $196,740 2005 Capital $5,000 $201,740 2005 Capital $1,500 $203,240 2005 Dept Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Program Description Administration I Equipment Replace I Fleet/Facilities I Pumper Fire Information Services Information Services Information Services Information Services Information Services Information Services Library Service Center Community Services Community Services Community Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services General Fund General Fund General Fund General Fund General Fund General Fund General Fund Suppression Information Services Information Services Information Services Information Services Information Services Information Services IHalf -Cent Sales Tax I Library IService Center I Service Center Softball Fund Softball World Softball Fund Softball World Softball Fund Softball World W&SFund W & S Fund W & S Fund W&SFund W&SFund W & S Fund W&SFund Information Services Information Services Information Services Information Services Information Services Information Services Information Services SCBA Replacement Network Printers Replacement Desktop Printers Replacement Servers Misc Software Replacement Laptops Replacement PC's 'Material support, resources 'Replacement of shop lathe Equipment replacement Main Entrance Canopy POS System Replacement Servers Replacement Laptops Replacement Network Printers Replacement Desktop Printers Replacement PC's Misc Software Engineering Software Prog. Prog. Year Type Cost Totals Req. I Capital I $475,000 I $475,000 I 2005 I Capital $13,065 $13,065 2006 Capital $5,880 $18,945 2006 Capital $1,200 $20,145 2006 Capital $10,000 $30,145 2006 Capital $5,000 $35,145 2006 Capital $18,000 $53,145 2006 Capital $45,480 $98,625 2006 Capital I $90,000 I $90,000 I 2006 Capital I $9,000 I $9,000 I 2006 I Capital $20,000 $20,000 2006 Capital $20,000 $40,000 2006 Capital $20,000 $60,000 2006 Capital $10,000 $10,000 2006 Capital $8,400 $18,400 2006 Capital $3,120 $21,520 2006 Capital $1,200 $22,720 2006 Capital $19,260 $41,980 2006 Capital $5,000 $46,980 2006 Capital $1,500 $48,480 2006 Dept Administration Administration Fire Fire Information Services Information Services Information Services Information Services Information Services Information Services Library Community Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services I Fund Equipment Replace Equipment Replace General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Half -Cent Sales Tax Softball Fund W & S Fund W & S Fund W & S Fund W & S Fund W & S Fund W & S Fund W & S Fund W & S Fund I I CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Program Description Fleet/Facilities Fleet/Facilities Suppression Suppression Information Services Information Services Information Services Information Services Information Services Information Services Library Softball World Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services (Paver Ambulance Fire Hoses SCBA Replacement Network Printers Replacement Desktop Printers Replacement Servers Misc Software Replacement Laptops Replacement PCs 'Material support, resources I Facility Upgrades -Contingency Replacement Servers Replacement Laptops Replacement Network Printers Replacement Desktop Printers Replacement PC's Microsoft Software Upgrades Misc Software Engineering Software I Prog. Type Prog. Cost Year Totals Req. Capital $182,000 $182,000 2006 Capital $120,000 $302,000 2006 Capital $6,600 $6,600 2007 Capital $13,065 $19,665 2007 Capital $5,880 $25,545 2007 Capital $1,200 $26,745 2007 Capital $10,000 $36,745 2007 Capital $5,000 $41,745 2007 Capital $18,000 $59,745 2007 Capital $45,480 $105,225 2007 Capital I $100,000 $100,000 I 2007 I Capital I $50,000 I $50,000 I 2007 I Capital $10,000 $10,000 2007 Capital $8,400 $18,400 2007 Capital $3,120 $21,520 2007 Capital $1,200 $22,720 2007 Capital $19,260 $41,980 2007 Capital $40,000 $81,980 2007 Capital $5,000 $86,980 2007 Capital $1,500 $88,480 2007 Dept Fire Information Services Information Services Information Services Information Services Information Services Information Services Library Community Services Administration Information Services Information Services Information Services Information Services Information Services Information Services Information Services Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Half -Cent Sales Tax I I Softball Fund I IEquipment Replace W & S Fund W & S Fund W & S Fund W & S Fund W & S Fund W & S Fund W & S Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Program Description Suppression Information Services Information Services Information Services Information Services Information Services Information Services Library Softball World Fleet/Facilities Information Services Information Services Information Services Information Services Information Services Information Services Information Services SCBA Replacement Network Printers Replacement Desktop Printers Replacement Servers Misc Software Replacement Laptops Replacement PCs 'Material support, resources 'Facility Upgrade Contingency 'Sewer Truck Replacement Servers Replacement Laptops Replacement Network Printers Replacement Desktop Printers Replacement PC's Misc Software Engineering Software Prog. Prog. Type Cost Year Totals Req. Capital $5,600 $5,600 2008 Capital $5,880 $11,480 2008 Capital $1,200 $12,680 2008 Capital $10,000 $22,680 2008 Capital $5,000 $27,680 2008 Capital $18,000 $45,680 2008 Capital $45,480 $91,160 2008 Capital I $110,000 I $110,000 I 2008 Capital I $50, 000 I $50.000 I 2008 Capital I $105, 000 I $105, 000 I 2008 Capital $10,000 $10,000 2008 Capital $8,400 $18,400 2008 Capital $3,120 $21,520 2008 Capital $1,200 $22,720 2008 Capital $19,260 $41,980 2008 Capital $5,000 $46,980 2008 Capital $1,500 $48,480 2008 Dept Non -Departmental Non -Departmental Community Serv. Fire Fire Information Serv. Information Serv. Library Library Library Non -Departmental Non -Departmental Non -Departmental Planning/Dev Police Public Works Eco. Development Public Works Administration Community Services Fund Car Rental Car Rental General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Car Rental Tax Drainage General Fund General Fund Division Non -Departmental Non -Departmental CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Program Description Municipal Complex Landscaping Monument Sign Program for City of Euless Prog. Prog. Year Type Cost Totals Req. Capital $30,000 $30,000 Capital $50,000 $80,000 2004 2004 Parks Wilshire Tennis Courts - Land Betterment Capital $43,413 $43,413 2004 EMS/Suppression Biohazard Response Suits Capital $4,449 $47,862 2004 Fire Marshall Police Academy Training for Arson Investigator Capital $2,150 $50,012 2004 Engineering Xerox Large Scale Printer/Scanner Capital $30,000 $80,012 2004 Police Accident Investigation Software Capital $1,500 $81,512 2004 Library ADT Security Manager 2000 upgrade Capital $5,000 $86,512 2004 Library Security Cameras and Monitors for Library Capital $35,000 $121,512 2004 Library Library - Telephone System Capital $12,300 $133,812 2004 Non -Departmental Incentive Program Capital $30,000 , $163,812 2004 Non -Departmental Habitat for Humanity Capital $8,500 1 $172,312 2004 Non -Departmental Participation in NETS Capital $25,000 $197,312 2004 Planning Amortization of Selected Properties Capital $20,000 I $217,312 2004 Service Equipment for Dispatch Capital $3,319 $220,631 2004 Streets In -Vehicle Mounted 2-way radio (20) Capital $36,000 1 $256,631 2004 Economic Development IN. Main Street Facade (5 year annual program) Capital $170,000 $170,000 2005 Drainage Utility 'Implement NPEDS Phase II $250,000 annually City Secretary Records Management System Parks "Mule" - small (replacement) Capital j $250,000 j $250,000 2005 Capital $40,000 $40,000 2005 Capital $5,400 $45,400 2005 Dept Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund n Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Facility Maintenance General Fund Facility Maintenance General Fund Facility Maintenance General Fund Facility Maintenance General Fund Facility Maintenance General Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Parks Parks Parks Parks Parks Parks Parks Parks Parks Parks Parks Parks Parks Projects -Special Events Projects -Special Events Projects -Special Events Recreation Recreation Recreation Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Other Items Requested Program Description Backhoe with front bucket GIS System for Parks Irrigation - Hwy 183 Median/Hwy 10 Irrigation Bob Eden Park Irrigation Villages of Bear Creek(Master Plan) Major Median Improvements Park Pilot Program -Lighting System Parks Maintenance Software Parks Signage Improvements Skid steer loader with post hole digger, forks, & bucket Stump Grinder Utility Vehicle - small (replacement) Wildflowers on Hwy 183 Mobile Storage Trailer 2 Mobile Stages Marketing Displays Large format inkjet printer Fitness Center Equipment Replacement Copier for PACS Building Building B Reroof Fire Station #2 Repaint Repaint Parks at Texas Star Ruth Millican, repaint all interior and exterior Traffic Signals #3, replace 1/4 of controllers & det. Prog. Prog. Year Type Cost Totals Req. Capital $75,000 $120,400 2005 Capital $10,000 $130,400 2005 Capital $10,000 $140,400 2005 Capital $40,000 $180,400 2005 Capital $20,000 $200,400 2005 Capital $75,000 $275,400 2005 Capital $6,500 $281,900 2005 Capital $28,310 $310,210 2005 Capital $120,000 $430,210 2005 Capital $35,000 $465,210 2005 Capital $5,000 $470,210 2005 Capital $4,300 $474,510 2005 Capital $35,000 $509,510 2005 Capital $7,500 $517,010 2005 Capital $115,000 $632,010 2005 Capital $2,500 $634,510 2005 Capital $7,200 $641,710 2005 Capital $25,000 $666,710 2005 Capital $8,000 $674,710 2005 Capital $135,000 $809,710 2005 Capital $20,000 $829,710 2005 Capital $7,800 $837,510 2005 Capital $12,000 $849,510 2005 Capital $12,000 $861,510 2005 Dept Fire Fire Fire Fire Fire Information Services Information Services Library Library Library Library Police Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Emergency Mgmt Fire Marshal Suppression Suppression Suppression Information Services Information Services Library Library Library Library Patrol Conference Center Conference Centre Conference Centre Conference Centre Conference Centre Conference Centre Conference Centre Food & Beverage Food & Beverage Food & Beverage Food & Beverage Other Items Requested Program Description EOC software and computer hardware Replacement Body Armor Fumiture Hand-held 2-way radios Lifepak 11's Rec Maintenance Tracking Software Sign Cutter for Recreation 1 Public Kiosks Add 3 Study Rooms Awning over amphitheater including installation Holiday Decorations, similar to neighboring cities Patrol Car Outside Walk-in Cooler Upgrade AudioNisual System Portable Video Projector Vent -a -hood for Catering Kitchen Portable Hot Box with Plate Covers Tables and Chairs Plastic walls in pavilion Grille Tables Upgrade Dishwasher and shelf Chairs for Grille Tables High Definition TV for Grille Prog. Prog. Year Type Cost Totals Req. Capital $6,500 $868,010 2005 Capital $5,000 $873,010 2005 Capital $1,800 $874,810 2005 Capital $15,000 $889,810 2005 Capital $12,000 $901,810 2005 Capital $22,952 $924,762 2005 Capital $10,000 $934,762 2005 Capital $52,000 $986,762 2005 Capital $35,000 $1,021,762 2005 Capital $40,000 $1,061,762 2005 Capital $5,000 $1,066,762 2005 Capital $47,900 $1,114,662 2005 Capital $7,000 $7,000 2005 Capital $3,500 $10,500 2005 Capital $4,000 $14,500 2005 Capital $6,000 $20,500 2005 Capital $7,000 $27,500 2005 Capital $10,500 $38,000 2005 Capital $6,000 $44,000 2005 Capital $8,500 $52,500 2005 Capital $10,000 $62,500 2005 Capital $13,500 $76,000 2005 Capital $5,500 $81,500 2005 Dept Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Community Services Eco. Development Public Works Community Services Community Services Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Half Cent Half Cent Softball Fund Car Rental Tax Drainage General Fund General Fund Division Food & Beverage Food & Beverage Golf Shop Maintenance Maintenance Maintenance Maintenance Maintenance Maintenance Maintenance Maintenance Parks Parks CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Program Description Replace flooring for kitchen Kitchen Equipment Replacement Phone System Split rail cedar fence material for cart paths on holes #1 & #12 Rock Pillars - Texas Star Pkwy on fence line Aerifier Building/Fence/Storage Land Improvements - Tee/Bunker Sand Bunker renovation Gas/Diesel Pumps Rotate/Replace 3 year GCM equipment Playground Improvements Park Fixture improvements Softball World I Drainage/Land Improvements Economic Development'N. Main Street Facade (5 year annual program) Drainage Utility 'Implement NPEDS Phase II $250,000 annually Parks Parks Irrigation Heritage Park Irrigation City Hall Complex Prog. Prog. Year Type Cost Totals Req. Capital $6,000 $87,500 2005 Capital $30,000 $117,500 2005 Capital $20,000 $137,500 2005 Capital $5,000 $142,500 2005 Capital $8,000 $150,500 2005 Capital $25,000 $175,500 2005 Capital $20,000 $195,500 2005 Capital $25,000 $220,500 2005 Capital $20,000 $240,500 2005 Capital $36,000 $276,500 2005 Capital $50,000 $326,500 2005 Capital $10,000 $10,000 2005 Capital $25,000 $35,000 2005 Capital I $150,000 1 $150,000 1 2005 Capital $170,000 $170,000 2006 Capital $250,000 ( $250,000 2006 Capital $30,000 $30,000 2006 Capital $50,000 1 $80,000 2006 Dept Community Services Facility Maintenance Facility Maintenance Facility Maintenance Finance Finance Fire Fire Fire Library Library Police Community Services Community Services Community Services Community Services Eco. Development Public Works Community Services Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Golf Course Fund Golf Course Fund Golf Course Fund Half Cent Car Rental Tax Drainage General Fund Division Parks CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Program Description Irrigation Midway Park Facility Maintenance Traffic Signals #4, replace 1/4 of controllers & det. Facility Maintenance Replace fence @ City Buildings Facility Maintenance HVAC Replace # 4 Accounting Municipal Court Fire Marshal Suppression/EMS Suppression/EMS Library Library Patrol Food & Beverage Maintenance Nondepartmental Parks Copier Video Equipment Camera Equipment EMS Manikins Positive Pressure Fans Consultant for possible expansion in 2007 Bookmobile Patrol Car Coolers, bar beer and supply Rotate/Replace 4 year GCM equipment Upgrade on -course amenities 'Trail enhancements Economic Development IN. Main Street Facade (5 year annual program) Drainage Utility 'Implement NPEDS Phase II $250,000 annually Parks Irrigation Sulphur Branch Prog. Prog. Year Type Cost Totals Req. Capital 1 $30,000 $110,000 2006 Capital $12,000 $122,000 2006 Capital $45,000 $167,000 2006 Capital $20,000 $187,000 2006 Capital $15,000 $202,000 2006 Capital $5,000 $207,000 2006 Capital $3,000 $210,000 2006 Capital $5,000 $215,000 2006 Capital $2,400 $217,400 2006 Capital $15,000 $232,400 2006 Capital $615,000 $847,400 2006 Capital $50,295 $897,695 2006 Capital $5,500 $5,500 2006 Capital $325,000 $330,500 2006 Capital $50,000 $380,500 2006 Capital I $20,000 I $20,000 I 2006 Capital I $170,000 I $170,000 I 2007 Capital I $250,000 I $250,000 I 2007 Capital $75,000 I $75,000 I 2007 Dept Community Services Facilitv Maintenance Facility Maintenance Facility Maintenance Fire Fire Fire Fire Fire Fire Library Police Community Services Community Services Eco. Development Public Works Community Services Community Services Facility Maintenance Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Golf Course Fund Half Cent Car Rental Tax Drainage General Fund General Fund General Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Recreation Facility Maintenance Facility Maintenance Facility Maintenance Fire Marshal Fire Marshal Fire Marshal Suppression/EMS Suppression/EMS Suppression Library CID Carts Parks Other Items Requested Program Description Fitness Center Equipment Replacement Replace Roof on Animal Shelter Repair wall and Fence at Service Center Traffic Signal Bulb Changeout Computer Equipment Portable radios Hydrocarbon Sniffer Computer Equipment Furniture Positive Pressure Fans Expansion of Shelled Area Unmarked police car 'Cart Fleet Replacement (Beautification Economic Development IN. Main Street Facade (5 year annual program) Drainage Utility (Implement NPEDS Phase II $250,000 annually Parks Parks Facility Maintenance Creek Preservation Park Fixture Improvements Library Relamp Prog. Prog. Year Type Cost Totals Req. Capital $25,000 $100,000 2007 Capital $35,000 $135,000 2007 Capital $10,000 $145,000 2007 Capital $10,000 $155,000 2007 Capital $24,000 $179,000 2007 Capital $16,000 $195,000 2007 Capital $3,000 $198,000 2007 Capital $8,500 $206,500 2007 Capital $4,200 $210,700 2007 Capital $3,400 $214,100 2007 Capital $100,000 $314,100 2007 Capital $20,000 $334,100 2007 Capital I $225,000 I $225,000 I 2007 Capital I $10,000 I $10,000 I 2007 Capital I $170,000 $170,000 ( 2008 Capital I $250,000 I $250,000 2008 Capital $30,000 $30,000 2008 Capital $25,000 $55,000 2008 Capital $20,000 $75,000 2008 Dept Fire Police Community Services Community Services Community Services Community Services Community Services Fund General Fund General Fund Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Division Suppression/EMS CID Food & Beverage Food & Beverage Maintenance Non -Departmental CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Program Description Portable radios Unmarked police car Computer Hardware replacement Tables and Chairs for Raven's Grille Course Improvements/Upgrades Conference Centre facility contingency Half Cent I Parks 'Improvements to Park Lighting Prog. Prog. Year Type Cost Totals Req. Capital $13,000 $88,000 2008 Capital $20,000 $108,000 2008 Capital $25,000 $25,000 2008 Capital $50,000 $75,000 2008 Capital $50,000 $125,000 2008 Capital $150,000 $275,000 2008 Capital $15,000 I $15,000 I 2008 I ve/q) d4rvexiac cw 2003 Effective Tax Rate Worksheet Entity Name: City of Euless, Texas Date: 09/15/2003 (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. 2002 total taxable value. Enter the amount of 2002 taxable value on the 2002 tax roll today. Include any adjustments since last year's certification; exclude the Section 25.25(d) one-third over -appraisal corrections from these adjustments. This value includes the taxable value of over-65 homesteads (will deduct in line 2 below) and the captured value for tax increment financing (will deduct taxes in line 14 below). $1,990,030,628 2. SCHOOL DISTRICTS. Enter 2002 taxable value of over-65 $0 homesteads with tax ceilings. Other units enter "0". 3. Preliminary 2002 adjusted taxable value. Subtract line 2 from line 1. $1,990,030,628 4. 2002 total tax rate (per $100). 0.497254 5. 2002 taxable value lost because court appeals of ARB decisions reduced 2002 appraised value. A Original 2002 ARB values: $56,582,473 B 2002 values resulting from final court decisions: $52,314,198 C 2002 value loss. Subtract B from A: $4,268,275 6. 2002 taxable value, adjusted for court -ordered reductions. Add line 3 and line 5C. 7. 2002 taxable value of property in territory the unit deannexed after January 1, 2002. Enter the 2002 value of property in deannexed territory. 8. 2002 taxable value lost because property first qualified for an exemption in 2003. 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. A Absolute exemptions. Use 2002 market value: B Partial exemptions. 2003 exemption amount, or 2003 percentage exemption times 2002 value: C Value loss. Total of A and B. $1,994,298,903 $0 $561,219 $6,169,433 $6,730,652 Truth In Taxation July 2003 D_1 Page: 1 2003 Effective Tax Rate Worksheet Entity Name: City of Euless, Texas Date: 09/15/2003 9. 2002 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 2003. Use only those properties that first qualified in 2003: do not use properties that qualified in 2002. A 2002 market value: $0 B 2003 productivity or special appraised value: $0 C Value loss. Subtract B from A: $0 10. Total adjustments for lost value. Add lines 7, 8C, and 9C. $6,730,652 11. 2002 adjusted taxable value. Subtract line 10 from line 6. $1,987,568,251 12. Adjusted 2002 taxes. Multiply line 4 times line 11 and divide by $9,883,262 100. 13. Taxes refunded for years preceding tax year 2002: Enter the amount of taxes refunded during the last budget year for tax years preceding tax year 2002. 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 2002. This line applies only to tax years preceding tax year 2002. 14. Taxes in tax increment financing (TIF) for tax year 2002: Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. This line does not apply to school districts or to taxing units in counties with 500,000 or more population. 15. Adjusted 2002 taxes with refunds. Add lines 12 and 13, subtract line 14. $22,570 $0 $9,905,832 16. Total 2003 taxable value on the 2003 certified appraisal roll today. This value includes only certified values and includes the taxable value of over-65 homesteads with school tax ceilings. A Certified values only: $1,954,002,134 B Counties: Include railroad rolling stock values certified by the State $0 Comptroller: 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 financing: Deduct the 2003 captured appraised value $0 of property taxable by a taxing unit in a tax increment financing zone for which the 2003 taxes will be deposited into the tax increment fund. This line does not apply to school districts or to taxing units in counties with 500,000 or more population. Other units, enter "0". E Add A and B, Subtract C and D: $1,954,002,134 Truth In Taxation — July 2003 D-2 Page: 2 2003 Effective Tax Rate Worksheet Entity Name: City of Euless, Texas Date: 09/15/2003 17. Total value of properties under protest or not included on certified appraisal roll. A 2003 taxable value of properties under protest. The chief appraiser $43,990,885 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 here. B 2003 value of properties not under protest or included on certified $78,875,251 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 here. C Add A and B: $122,866,136 18. School Districts. Enter 2003 taxable value of over-65 homesteads with tax ceilings. Other units enter "0". $0 19. 2003 total taxable value. Add lines 16E and 17C. Subtract line 18. $2,076,868,270 20. Total 2003 taxable value of properties in territory annexed after $0 January 1, 2002. Include both real and personal property. Enter the 2003 value of property in territory annexed, including any territory annexed by the school district. 21. Total 2003 taxable value of new improvements and new personal property located in new improvements. "New" means the item was not on the appraisal roll in 2002. 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 (1) have been brought into the unit after January 1, 2002, and (2) be located in a new improvement. New improvements does include property on which a tax abatement agreement has expired for 2003. New improvements do not include mineral interests produced for the first time, omitted property that is back assessed, and increased appraisals on existing property. $60,336,422 22. Total adjustments to the 2003 taxable value. Add lines 20 and 21. $60,336,422 23. 2003 adjusted taxable value. Subtract line 22 from line 19. $2,016,531,848 24. 2003 effective tax rate. Divide line 15 by line 23 and multiply by 0.491231 100. (/$100) Truth In Taxation July 2003 D-3 Page: 3 2003 Effective Tax Rate Worksheet Entity Name: City of Euless, Texas Date: 09/15/2003 25. COUNTIES ONLY. Add together the effective tax rates for each type of tax the county levies. The total is the 2003 county effective tax rate. (/$100) A county, city, or hospital district that adopted the additional sales tax in August or November 2002, or in January or May 2003, must adjust its effective tax rate. The Additional Sales Tax Rate Worksheet, immediately following the rollback worksheet, 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 2003 D-4 Page: 4 2003 Rollback Tax Rate Worksheet Entity Name: City of Euless, Texas Date: 09/15/2003 26. 2002 Maintenance and Operations tax rate.(/$100) 0.298479 27. 2002 adjusted taxable value. Enter the amount from line 11. $1,987,568,251 28. 2002 maintenance and operations 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 maintenance and operations in 2002. Enter amount from full year's sales tax revenue spent for M&O in 2002 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 fiznction 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 2002: Enter the amount of M&O taxes refunded during the last budget year for tax years preceding tax year 2002. 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 2002. This line applies only to tax years preceding tax year 2002: 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. This line does not apply to school districts or to taxing units in counties with 500,000 or more population. Other units, enter "0:". 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 2003-04 M&O component here. $5,932,473 $1,120,148 $0 $0 $14,203 $0 $0 $7,066,824 $0 D-5 Truth In Taxation -- July 2003 Page: 2003 Rollback Tax Rate Worksheet Entity Name: City of Euless, Texas Date: 09/15/2003 30. 2003 adjusted taxable value. A Enter line 23 from the effective tax rate worksheet. School districts, $2,016,531,848 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 2003 taxable value on the 2003 certified appraisal roll today. $0 This value includes only certified values and includes the taxable value of over-65 homesteads with school tax ceilings. 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 2003 taxable value of properties under protest. The chief $0 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 here. A3 Total 2003 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 here. A4 2003 taxable value of over-65 homesteads with tax ceilings. AS 2003 taxable value. Add lines (1), (2), and (3) and subtract (4) and enter above at A. $0 $0 B School Districts: Subtract the 2003 captured appraised value of real $0 property taxable by the school district in a tax increment financing zone for which the 2003 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 Subtract B from A. $2,016,531,848 31. 2003 calculated 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. 32. 2003 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.) 0.350444 0.378479 Truth In Taxation — July 2003 D-6 Page: 2 2003 Rollback Tax Rate Worksheet Entity Name: City of Euless, Texas Date: 09/15/2003 33. Total 2003 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 maintenance and operations expenses. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet these 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 here. 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. $3,857,976 34. Certified 2002 excess debt collections. Enter the amount certified by $0 the collector. 35. Adjusted 2003 debt. Subtract line 34 from line 33. $3,857,976 36. Certified 2003 anticipated collection rate. Enter the rate certified by 100.00% the collector. If the rate is 100 percent or greater, enter 100 percent. 37. 2003 debt adjusted for collections. Divide line 35 by line 36. $3,857,976 38. 2003 total taxable value. Enter the amount on line 19. School $2,076,868,270 districts enter line 30C. 39. 2003 debt tax rate. Divide line 37 by line 38 and multiply by 100 0.185759 40. 2003 rollback tax rate. Add lines 32 and 39. 41. COUNTIES ONLY. Add together the rollback tax rates for each type of tax the county levies. The total is the 2003 county rollback tax rate. 0.564238 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 2003 D-7 Page: 3 2003 Additional Sales Tax Rate Worksheet Entity Name: City of Euless, Texas Date: 09/15/2003 42. Units that adopted the sales tax in August or November 2002, or in January or May 2003. Enter the State Comptroller's estimate of taxable sales for the previous four quarters. Units that adopted the sales tax before August 2002, skip this line. 43. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of estimated sales tax revenue. UNITS THAT ADOPTED THE SALES TAX IN AUGUST OR NOVEMBER 2002, OR IN JANUARY OR MAY 2003. 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 2002. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. $0 $1,114,491 44. 2003 total taxable value. Enter the amount from line 38 of the $2,076,868,270 rollback tax rate worksheet. 45. Sales tax adjustment rate. Divide line 43 by line 44 and multiply by 0.053663 100. 46. 2003 effective tax rate, unadjusted for sales tax. Enter the rate from 0.491231 line 24 or 25, as applicable, on the effective tax rate worksheet. 47. 2003 effective tax rate, adjusted for sales tax. UNITS THAT 0.491231 ADOPTED THE SALES TAX IN AUGUST OR NOVEMBER 2002, OR IN JANUARY OR MAY 2003. Subtract line 45 from line 46. -OR- UNITS THAT ADOPTED THE SALES TAX BEFORE AUGUST 2002. Enter line 46. Do not subtract. 48. 2003 rollback tax rate, unadjusted for sales tax. Enter the rate from line 40 or 41, as applicable, of the rollback tax rate worksheet. 49. 2003 rollback tax rate, adjusted for sales tax. Subtract line 45 from line 48. 0.564238 0.510575 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 2003 D-8 Page: 2003 Additional Rollback Protection for Pollution Control Entity Naine: City of Euless, Texas Date: 09/15/2003 50. Certified expenses from TCEQ. Enter the amount certified in the determination letter from TCEQ. The taxing unit shall provide its assessor with a copy of the letter. See part 3, the Rollback Rate, for more details. $0 51. 2003 total taxable value. Enter the amount from line 38 of the $2,076,868,270 rollback rate worksheet. 52. Additional rate for pollution control. Divide line 50 by line 51 and 0.000000 multiply by 100. (/$100) 53. 2003 rollback tax rate, adjusted for pollution control. Add line 52 to 0.510575 one of the following lines (as applicable): line 40, line 41 (counties) or line 49 (units with the additional sales tax). (/$100) Truth In Taxation July 2003 D-9 Page: 1 2003 Property Tax Rates in City of Euless, Texas This notice concerns 2003 property tax rates for City of Euless, Texas. 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 x 1.03 = maximum rate unless unit publishes notices andholds hearing 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 rollback rate - Sales tax adjustment rate = Rollback tax rate $ 5,966,111 $ 3,973,190 $ 9,939,301 $ 1,998,837,817 0.497254 /$100 $ 9,905,832 $ 2,016,531,848 0.491231 /$100 0.505967 /$100 $ 7,066,824 $ 2,016,531,848 0.350444 /$100 0.378479 /$100 0.185759 /$100 0.564238 /$100 0.053663 /$100 0.510575 /$100 D-10 Statement of Increase/Decrease If City of Euless, Texas adopts a 2003 tax rate equal to the effective tax rate of $0.491231 per $100 of value, taxes would increase compared to 2002 taxes by $262,920. 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 $291,929 Schedule B 2003 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 Pronert7_Taxes Taxcx to.hc,Paid Payment Gen Oblig $106,815 $443,185 $0 $550,000 Ref Bonds, Series 1985-A Certificates $220,000 $17,680 $0 $237,680 of Oblig, Series 1995 Certificates $210,000 $217,363 $0 $427,363 of Oblig, Series 1998 Gen Oblig $140,000 $223,583 $0 $363,583 Bonds, Series 2000 Certificates $275,000 $482,343 $0 $757,343 of Oblig, Series 2000A Gen Oblig $195,000 $291,682 $0 $486,682 Bonds, Series 2001 Certificates $180,000 $266,282 $0 $446,282 of Oblig, Series 2001 Gen Oblig $615,000 $173,201 $0 $788,201 Bonds, Series 2003 Taxable Cert $175,000 $800,106 $0 $975,106 of Oblig, Series 2000 Bank $0 $0 $6,800 $6,800 Charges Total Required for 2003 Debt Service $5,039,040 - Amount (if any) paid from funds listed in Schedule A $0 - Amount (if any) paid from other resources $1,181,064 - Excess collections last year $0 = Total to be paid from taxes in 2003 $3,857,976 + Amount added in anticipation that the unit will $0 collect only 100.00% of its taxes in 2003 = Total Debt Levy $3,857,976 Schedule C: Expected Revenue from Additional Sales Tax In calculating its effective and rollback tax rates, the unit estimated that it will receive $1,114,491 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, Building B, Euless TX 76039. Name of person preparing this notice: Loretta Getchell Title: Director of Fiscal & Adm Services Date Prepared: July 24, 2003 D-11 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.) 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 FY2003-04. Those items ranked as "2" should be funded in FY2004-05 if funding is available. Items ranked as "3" are needed capital items but can wait until future fiscal years. D-12 Department Excluded From Baseline 1 56 I Community Serv. • Non -Departmental • Non -Departmental • Non -Departmental • Non -Departmental * Non -Departmental * Non -Departmental • Non -Departmental 88 Non -Departmental 89 Non -Departmental 28 29 26 30 27 Police Police Police Police Police 131 I Police Non -Departmental Non -Departmental 48 Community Serv. 34 Facility Maint. 35 Facility Maint. 37 Facility Maint. 39 Facility Maint. 40 Facility Maint. 41 Facility Maint. 42 Facility Maint. 72 Finance/Admin 15 Fire 16 Fire 17 Fire 19 Fire 20 Fire Fund Athletic Complex Car Rental Car Rental Car Rental Car Rental Car Rental Car Rental Car Rental Car Rental Car Rental CCPD CCPD CCPD CCPD CCPD DEA Drainage Drainage General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Division Parks Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Patrol Service Patrol CID Detention Admin. Non -Departmental Non -Departmental Parks Facility Maint. Facility Maint Facility Maint. Facility Maint. Facility Maint. Facility Maint. Facility Maint. Finance Emer Mgmt EMS/Suppression EMS/Suppression EMS/Suppression Fire Marshall Capital Requests-FY2004 (By Fund) Program Description Concession Amenity Package (A/C & POS) ($22,400) Transfer to CIP - Parking Improvements, Midway Transfer to CIP - Parking Improvements, S. Euless Park Transfer to CIP - Parking Improvements, Simmons Cntr Transfer to CIP - Parking Improvements, Bear Creek Transfer to CIP - Preserve at McCormick Park Transfer to CIP - Fire Station #3 Construction Transfer to Golf for Loan Municipal Complex Landscaping Monument Sign Program for City of Euless Ballistic Vest Radio Console Upgrade IGPRS Wireless Modems ICrime Scene Vehicle (Part-time PSO Officers Prog. Type Prog. Cost Totals Dept. CMO Priority Rank Capital I $14,4001 $14,4001 2 1 1 Capital $11,000 $11,000 1 Capital $55,000 $66,000 1 Capital $49,500 $115,500 1 Capital $150,000 $265,500 1 Capital $125,000 $390,500 1 Capital $1,600,000 $1,990,500 1 Capital $250,000 $2,240,500 1 Capital $30,000 $2,270,500 2 Capital $50,000 $2,320,500 2 Capital $10,400 $10,400 3 1 Capital $12,232 $22,632 4 1 Capital $22,780 $45,412 1 1 Capital $47,796 $93,208 5 1 Capital $50,000 $143,208 2 1 ITwo CID Vehicles I Capital (Transfer to CIP - Channel Stabilization Transfer to CIP - Drainage Project Study Irrigation Program ($30,000) Energy Conservation Measures -2nd year HVAC Partial Replacement #3 - City wide Window Replacement Program Campus Lighting Upgrade Fire Station #1 Interior/Exterior Painting Building C-Telephone System Simmons Center - Repaint and Carpet Copier Emergency Mgmt Intern Program Lifepak 12 Defibrillator/Monitor Automatic External Defibrillators (5) AudioNisual Equipment for Training Room 2003 International Building Code Books $42,9001 $42,9001 1 1 1 Capital $399,000 $399,000 1 Capital $60,000 $459,000 1 Capital $25,000 $25,000 3 1 Capital $12,500 $37,500 1 1 Capital $20,000 $57,500 2 1 Capital $10,000 $67,500 4 1 Capital $12,000 $79,500 6 1 Capital $12,500 $92,000 7 1 Capital $12,450 $104,450 8 1 Capital $10,000 $114,450 9 1 Capital $12,000 $126,450 1 1 Capital $2,000 $128,450 3 1 Capital $23,350 $151,800 1 1 Capital $11,000 $162,800 2 1 Capital $5,800 $168,600 4 1 Capital $1,842 $170,442 5 1 Department Fund 57 Information Serv. General Fund 58 Information Serv. General Fund 59 Information Serv. General Fund 60 Information Serv. General Fund 61 Information Serv. General Fund 62 Information Serv. General Fund 63 Information Serv. General Fund 64 Information Serv. General Fund 66 Information Serv. General Fund 67 Information Serv. General Fund 75 Non -Departmental General Fund 76 Non -Departmental General Fund 78 Non -Departmental General Fund 81 Non -Departmental General Fund 5 Planning/Dev General Fund 22 Police General Fund 23 Police General Fund 25 Police General Fund * Public Works General Fund 7 Planning/Dev General Fund 18 Fire General Fund 21 Fire General Fund 65 Information Serv. General Fund 11 Library General Fund 80 Non -Departmental General Fund 82 Non -Departmental General Fund 83 Non -Departmental General Fund 6 Planning/Dev General Fund 24 Police General Fund 1 Public Works General Fund 49 Community Serv. General Fund 68 Information Serv. General Fund 8 Library General Fund 10 Library General Fund 3 I Golf Course 4 1 Golf Course Division Police Fire Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Finance Information Serv. Information Serv. Non -Departmental Non -Departmental Non -Departmental Non -Departmental Inspections Patrol Patrol Detention Animal Control Planning EMS/Suppression Fire Marshall Police Library Non -Departmental Non -Departmental Non -Departmental Planning Service Streets Parks Engineering Library Library Golf Course I Cart/Driving Range Golf Course I Maintenance Capital Requests-FY2004 (By Fund) Program Description HP Switch for Police/Courts Building Sierra Wireless Modems for Fire Department (9) Software Assurance for Microsoft Server Software Council Laptops Miscellaneous Software Replacement of (5) Servers Replace (6) Network Printers On -Line Bill pay for Water and Courts Replacement Laptops Replacement Desktop Printers Street Overlay Annual Sidewalk Program Retiree Adjustment Consulting -Information Services 2003 International Building Code Books Refurbish Armory Equipment (10) Additional Autocites for Patrol Officers Floor Cleaning Machine Animal Shelter Renovations Land use Consultant Biohazard Response Suits Police Academy Training for Arson Investigator Accident Investigation Software ADT Security Manager 2000 upgrade Incentive Program Habitat for Humanity Participation in NETS Amortization of Selected Properties Equipment for Dispatch In -Vehicle Mounted 2-way radio (20) Wilshire Tennis Courts - Land Betterment Xerox Large Scale Printer/Scanner Security Cameras and Monitors for Library Library - Telephone System Golf Cart Fleet Replacement (Loan from Car Rental) 1#16 Water Feature Restoration Prog. Prog. Totals Dept. CMO Type Cost Priority Rank Capital $4,500 $174,942 1 1 Capital $3,591 $178,533 2 1 Capital $32,000 $210,533 3 1 Capital $26,100 $236,633 4 1 Capital $13,000 $249,633 5 1 Capital $33,500 $283,133 6 1 Capital $12,000 $295,133 7 1 Capital $19,000 $314,133 8 1 Capital $36,300 $350,433 10 1 Capital $3,150 $353,583 11 1 Capital $300,000 $653,583 1 Capital $100,000 $753,583 1 Capital $20,000 $773,583 1 Capital $25,000 $798,583 1 Capital $2,500 $801,083 1 1 Capital $15,994 $817,077 1 1 Capital $56,975 $874,052 2 1 Capital $4,800 $878,852 4 1 Capital $20,000 $898,852 1 Capital $20,000 $918,852 3 2 Capital $4,449 $923,301 3 2 Capital $2,150 $925,451 6 2 Capital $1,500 $926,951 9 2 Capital $5,000 $931,951 4 2 Capital $30,000 $961,951 2 Capital $8,500 $970,451 2 Capital $25,000 $995,451 2 Capital $20,000 $1,015,451 2 2 Capital $3,319 $1,018,770 3 2 Capital $36,000 $1,054,770 1 2 Capital $43,413 $1,098,183 4 3 Capital $30,000 $1,128,183 12 3 Capital $35,000 $1,163,183 1 3 Capital $12,300 $1,175,483 3 3 Capital I $221,2001 $221,2001 1 11 Capital I $11,0001 $232,2001 2 1 1 9 12 36 38 44 47 55 50 51 52 46 53 Department Library Library Facility Maint. Facility Maint. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. 1 54 1 Community Serv. 2 Public Works 69 Information Serv. 70 Information Serv. 87 Non -Departmental 85 Non -Departmental * Non -Departmental Included in Baseline 731 Non -Departmental 1 741 Non -Departmental 1 771 Non -Departmental 1 79' Non -Departmental 1 84 Non -Departmental 85 Non -Departmental 86 Non -Departmental * Non -Departmental * Non -Departmental * Non -Departmental * Non -Departmental Fund Half Cent Half Cent Half Cent Half Cent Half Cent Half Cent Half Cent Half Cent Hotel/Motel 1 Hotel/Motel 1 Hotel/Motel ' Recreation Fund I Recreation Fund Softball World 1 Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer General Fund 1 General Fund 1 General Fund 1 General Fund 1 Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Division Library Library Facility Maint. Facility Maint. Parks Parks Parks Parks Admin Admin Admin Recreation Recreation Parks Wastewater Information Serv. Information Serv. Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Capital Requests-FY2004 (By Fund) Program Description Copier for Public Use ($8,100) (GF) Library Materials Library Ceiling Treatments and Diffuser Upgrades (GF) Library Enhanced Drainage Projects (GF) Irrigation Program Wood Light Pole Replacement (GF) Field Lighting Replacement (Athletic Complex) Transfer to Half Cent CIP for Splash Pool 'Historical Preservation 'Arbor Daze Sponsorship 'Games of Texas of Sponsorship Part -Time Rec Center Staff (GF) Web-Trac Internet Software 1 Update/Replacement of Light Pole -Phase I Sewer Camera and Transporter Replacement PC's (45) Update Planametric Data Software ($92,000) Well Repair Contingency Legal Contingency (Transfer to Insurance 'Transfer to Risk Management 'Contingency 'Salary Adjustment CDBG Program Contingency Salary Adjustment CIP - Sewer Line Replacement, Carr Park/SH10 CIP - Sewer Line Replacement, Midway Park North CIP - Water Line Replacement, West Ash Lane CIP - Water Line Replacement, Wesport/Newport/Asbury Prog. Type Prog. Cost Totals Dept. CMO Priority Rank Capital $5,600 $5,600 Capital $75,000 $80,600 Capital $32,500 $113,100 Capital $24,000 $137,100 Capital $50,000 $187,100 Capital $64,528 $251,628 Capital $6,5001 $258,128 Capital $125,0001 $383,128 Capital ' $10,0001 $10,0001 Capital ' $30,000j $40,000j Capital ' $5,0001 $45,000j 2 1 3 5 1 2 1 1 1 2 3 Capital $24,000 $24,000 1 Capital $27,180 $51,180 1 Capital ' $150,000j $150,000I 1 Capital $48,500 $48,500 Capital $66,900 $115,400 Capital $50,000 $165,400 Capital $50,000 $215,400 Capital $50,000 $265,400 Capital $125,000 $390,400 Capital $150,000 $150,0001 Capital $50,000 $200,0001 Capital $80,000 $280,0001 Capital $50,000 $330,0001 Capital $217,000 $217,000 Capital $40,000 $257,000 Capital $20,000 $277,000 Capital $330,000 $607,000 Capital $363,000 $970,000 Capital $30,000 $1,000,000 Capital $67,000 $1,067,000 1 1 2 1 1 Department Fund 45 I Community Serv. I Softball World 33 I Fleet Services I Fleet Services 32 Facility Maint. 13 Fire 14 Fire 71 Finance/Admin General Fund General Fund General Fund General Fund 43 1 Community Serv. I Half Cent o\ Supplemental Requests-FY 2004 (By Fund) Division Program Description Parks IPT Labor to Cover Manager on Duty Shifts (35,008) Fleet Services IFT Mechanic Facility Maint. EMS/Suppression FT Clerical Staff for Facilities and Fleet Firefighter/Paramedics and Third Ambulance (9) Emer Mgmt IPT Emergency Mgmt Coordinator Human Resources (Police Promotional Assessment Centers Parks I FT Field Tech I Prog. Type Supplemental I $ Supplemental I $ Supplemental Supplemental Supplemental Supplemental $ Supplemental I $ Prog. Cost Totals Dept. CMO Priority Rank 25,000.00 I $ 25,000.00 I 1 30,932.00 I $ 30,932.00 I 1 30,000.00 $ 30,000.00 1 667,532.00 $ 697,532.00 1 32,950.00 { $ 730,482.00 2 8,000.00 1 $ 738,482.00 1 30,695.00 1 $ 30,695.00 1 1 1 3 2 2 2 3 2 INDEX Accounting Budget, p. 97 Administration Budget, p. 8083 Administrative Services Budget, p. 120 All Fund Summary, p. 35 All Other Enterprise Operating Funds, p. 72 Animal Control Budget, p. 151 Annual Debt Service, p. 275 Arbor Daze Festival Budget, p. 192 Athletic Complex Budget, p. 208 Average Homeowner, p. 54 Average Residential Value History & Typical Tax Bill, p. 52 Basis of Accounting and Budgeting, p. A-1 Benefits and Insurance Budget, p. 228 Betterment Fund Budget, p. 159 Bond Rating History, p. 274 Bonds - Debt Service Schedules, p. 274 through 301 Budget Amendment, p. 23 Budget Message, p. 1 through 14 Budget Ordinance, p. B-1 Budget Preparation, p. 23 Budget Process, p. 22 Budget Schedule, p. 25 Capital and Supplemental Requests and Projects, p. D-13 Capital Budget and Program, p. 235 Capital Equipment Purchases & Improvement Projects, p. D-14 Capital Fund Balance Summary, pp 39-41, pp 243-270 CAPITAL IMPROVEMENT PROGRAM - published under separate cover Capital Improvement Program Description, p. 243-244 Capital Improvements Funded Drainage, p. 252 Capital Improvements Policy, p. 236 - 238 Capital Improvements Summary, p. 243 Capital Improvements, Funded Streets, p. 254 Capital Improvements, Funded Wastewater, p. 260 Capital Improvements, Funded Water, p. 263 Capital Improvements, Other Funded Projects, p. 266 Capital Project Funds (current), p. 242 Capital Projects Proposed FY2002, p. 248 Capital Requests by Fund, p. D-14 Car Rental Tax Budget, p. 223 Cash & Debt Management Budget, p. 234 City Charter, Excerpts, p. 26 City Council Budget, p. 80 City Engineer Budget (General Fund), p. 153 City Engineer Budget (Water & Sewer Fund), p. 169 City Planning Budget, p. 130 City Secretary Budget, p, 85 Composition of Debt Service, GO Bonds Graph, p. 276 Composition of Debt Service, Water & Sewer Graph, p. 294 Composition of Drainage Debt Service Graph, p. 292 Composition of Golf & Softball GO Bonds Graph, p. 287 Composition of Sales Tax Debt Service Graph, p. 299 Cost of City Services, p. 51 Index 1 of 5 Crime Control & Prevention District Budget, p. 221 Current Capital Projects, p. 239 Debt Service, Annual, p. 277 Debt Service, Composition of Drainage Bonds, p. 300 Debt Service, Composition of General Obligation, p. 278 Debt Service, Composition of Sales Tax Revenue Bonds, p. 295 Debt Service, Composition of Softball World G.O., Bonds, p. 289 Debt Service, Composition of Taxable Certificates of Obligation, p. 287 Debt Service, Composition of Water & Sewer Revenue Bonds, p. 292 Debt Service, Details of C.O. Bonds, p. 288 Debt Service, Details of Drainage Utility System Bonds, p. 301 Debt Service, Details of GO, Bond Series, p. 279-286 Debt Service, Details of Sales Tax Bonds, p. 296-299 Debt Service, Details of Softball World Bonds, p. 289-291 Debt Service, Details of Water & Sewer Bonds, p. 293-294 Debt, Introduction to, p. 274 Debt, Long Range Issuance Schedules & Bond Rating History, p. 276 Development, Revenue Summary, p. 62 Drainage Capital Projects, p. 252 Drainage Projects, Funded, p. 253 Drainage Utility Maintenance Budget, p. 188 Drainage, Summary of Funded Projects, p.252 Effective Tax Rate Worksheet, p. D-1 Emergency Management Budget, p. 121 Enterprise Operating Funds, Summary, p. 73 Environmental Health Budget, p. 133 Euless Development Corporation Operations, p. 213 Euless Development Corporation, Economic Development, p. 219 Euless Development Corporation, Library, p. 217 Euless Development Corporation, Parks, p. 215 Every Week In Euless, p. 20 Excerpts from City Charger, p. 26 Expenditure Sources, General Fund, p. 65 Expenditure Sources, Water & Sewer Fund, p. 70 Facility Maintenance Budget, p. 87 Finance Budget, p. 92 Fire Department Administration Budget, p. 123 Fire Marshal's Budget, p. 118 Fire, Suppression & Emergency Medical Service Budget, p. 125 Fiscal Policies, p. 28 Fleet Services Budget, p. 186 Franchise Tax Revenues, Summary, p, 61 Fund Balance Summary, Capital Improvements, p. 240-242 Fund Balance Summary, p. 35 Fund Balance, Capital Improvements Projects, pp 39-41 and 243-270 Fund Balance, Enterprise Funds, p. 38 Fund Balance, General Governmental, p. 36 Fund Balance, Internal Service, p. 36 Fund Balance, Special Revenue, p. 37 Fund Relationships, p. A-2 General Fund Expenditure Sources, p. 66 General Fund Expenditures by Department, p. 65 General Fund Expenditures Multi -Year Analysis, p. 50 General Fund Per Capita Expenditures, p. 67 Index 2 of 5 General Fund Revenue Assumptions, p. 49 General Fund Revenue Sources, p. 48 Geographic Information Systems Budget, p. 165 Glossary of Terms, p. A-4 GO Debt Service Composition, p. 276 Golf Course Budgets, pp 219 through 202 Golf Course Cart Operations Budget, p. 206 Golf Course Conference Center Budget, p. 204 Golf Course Food & Beverage Budget, p. 202 Golf Course Maintenance Budget, p. 198 Golf Course Nondepartmental Budget, p. 196 Golf Course Pro Shop Budget, p. 200 Hotel/Motel Tax- Community Services, p. 211 Human Resources Budget, p. 101 Human Resources, Details - see Personnel Counts Information Services Budget, p. 99 Inspection Services Budget, p. 131 Insurance, Employee Benefits, p. 226 Insurance, Risk, Liability & Workers' Compensation, p. 230 Internal Service Operating Funds, p. 78 Introduction to Debt, p. 272 Jail (Police Detention) Budget, p. 108 Legal Services, General Fund, p. 161 Legal Services, Water & Sewer Fund, p. 185 Leisure Services Budget, p. 161 Library Budget, p. 89 Long Range Issuance Schedules, p. 274 Maps of the Area, p. 16 - 17 Mayor and City Council Budget, p. 80 Meter Reading Budget, p. 177 Mission Accomplished, p. 19 Mission Statement, p. 18 Monthly Service Charges, p. 47 Multi -Year Financial Plan, pp C-1 through C18 Multi -Year Financial Plan, Other Information, p. C-19 through C-37 Municipal Court Budget, p. 95 Municipal Court Case Volume, p. 60 Municipal Court Revenues, p. 59 Nondepartmental, General Fund, p. 157 Nondepartmental, Golf Budget, p. 192 Nondepartmental, Water & Sewer Budget, p. 180 Notice of Public Hearing on Property Tax Rate, p. D-12 Notice of Public Hearing on Tax Increase, p. D-12 Operating Budget Summary - Expenditures, p. 46 Operating Budget Summary - Revenues, p. 45 Organization Chart, p. 21 Other Capital Projects, Summary of Funded Projects, p. 269 Other Enterprise Operating Funds, p. 73 Overlapping Tax Liability, p. 53 Parks Budget, p. 139 Personnel Counts by Department, p. 305-313 Personnel Counts by Fund, p. 304 Personnel Counts, p. 303 Planning Budget, p. 128 index 3 of 5 Police Administration Budget, p. 107 Police Criminal Investigation Budget, p. 111 Police Detention (Jail) Budget, p. 115 Police Patrol Budget, p. 109 Police Service Budget, p. 113 Projects & Special Events Budget, p. 143 Property Tax Revenues, YTD Collection, p. 56 Property Taxes, FY2003 Estimates, p. 53 Property Taxes, Rates (historical), p. 55 Proposed Drainage Projects, p. 245 Proposed Projects, Other, p. 250 Proposed Street Projects, p. 246 Proposed Wastewater Projects, p. 247 Proposed Water Projects, p. 248 Purchasing Budget, p. 103 Recreation Administration Budget, p. 145 Recreation Classes Budget, p, 190 Recycling Budget, p. 181 Revenue Assumptions General Fund, p, 48 Revenue Assumptions Water & Sewer Fund, p. 67 Revenue Sources, General Fund, p. 47 Revenue Sources, Water & Sewer, p. 67 Revenue Trends, p. 49 Risk Management Budget, p. 230 Sales Tax Revenue Bonds, Composition, p. 299 Sales Tax Revenues, Summary 1/4 Cent Tax, p. 58 Sales Tax Revenues, Summary Crime Control, p. 58 Sales Tax Revenues, Summary General Fund, p. 57 Sales Tax Revenues, Summary Half Cent Tax, p. 58 Sewage & Treatment Budget, p. 175 Short Term Motor Vehicle Rental Tax, p. 77 Softball World Budget, p. 194 Special Revenue Funds, p. 74 Street Maintenance Budget, p. 149 Streets, Capital Projects, p. 254 Streets, Summary of Funded Projects, 256 Supplemental Requests by Fund, p. D-16 Swimming Pools budget, p. 141 Tax Rate Ordinance, p. B-4 Tax Roll Ordinance, p. B-7 Typical Tax Bill, Average Residential Value History, p. 51 Utility Billing Office Budget, p. 162 Vehicle & Equipment Replacement Budget, p. 226 Wastewater Capital Projects, p. 260 Wastewater, Summary of Funded Projects, p. 262 Water & Sewer Expenditure Sources, p. 70 Water & Sewer Expenditures Multi -Year Comparison, p. 72 Water & Sewer Fund, Expenditures by Departments, p. 71 Water & Sewer Revenue Assumptions, p. 69 Water & Sewer Revenue Sources, p. 68 Water Capital Projects, p. 263 Water Distribution Budget, p. 173 Water Meter Reading, p. 177 Water Production Budget, p. 171 Index 4 of 5 Water, Summary of Funded Projects, p. 266 Welcome to the City of Euless, p. 15 Where does the money come from, p. 43 Where does the money come go, p. 44 Workers' Compensation Budget, p. 232 Index 5 of 5