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FY 2003 Annual Operating Budget
AR"' 7441,1 49,4-Q ti,z, Zer4ef g2e,e,aj,,ea eebt4wf s�r�� sa 2008 The City of Euless, Texas Annual Operating Budget Fiscal Year Ending September 30, 2003 201 North Ector Drive Euless, Texas 76039 Phone 817-685-1826 FAX 918-685-14,59 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 Deputy City Manager Loretta Getchell, CPA Director of Fiscal & 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 Bamey Snitz Glenn Porterfield Loretta Getchell Leonard Carmack ECONOMIC DEVELOPMENT ADVISORY BOARD Greg Black Alaudin Khuwaja Linda Caram Rhonda White Donna Mickan Rick Vaughn Alex Horton Robert Carter Robert Wooldridge Mike Utzman Ned Burleson Al Magee EULESS DEVELOPMENT CORPORATION Sonja Adams Wayne Marrs Carmen Deithloff Mayor Mary Lib Saleh 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 Diana Crawford Betty Fuller Iva Nail Helen Payton Craig Ward Ralph Williamson Troy Fuller Nell Hicks Evelyn Himes Vada Johnson Chris Jones Helen Lightbody Willie Mae McCormick Robert Nail Don Tharp Jean Whitener 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 Kathy Grove LuAnn Portugal Charles McGehee Marcia R. Brown Bemard Snitz PARKS AND LEISURE SERVICES BOARD Eric Owens Glendora Waldrup Mike Daniel Boyce Byers Carl Miller Carroll Scott Stacey Hollinger PLANNING AND ZONING COMMISSION Bill Tarin Ron Hughes Mike Grove Tony May Monty Huffman Richard McNeese Perry Bynum ZONING BOARD OF ADJUSTMENT Tony May Michael Cornell Luther Dube Thomas Stover Victor Blood Eddie Price Robert McMillon MISCELLANEOUS APPOINTMENTS CITY HEALTH AUTHORITY Robert Tafel, M.D. NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS (NCTCOG): Mayor Mary Lib Saleh TRINITY RIVER AUTHORITY (TRA) Glenn Porterfield GRAPEVINE/COLLEYVILLE ISD COMMUNITY 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 Kacey Thomas Rubyanne Crites Veva Lou Massey, Liaison GOVERNMENT FINANCE OFFICERS ASSOCIATION Dis tinguished Budget Prcentation Award PRESENTED TO City of Euless Texas For the Fiscal Year Beginning October 1, 2001 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, 2001 and ending September 30, 2002. 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. Page No. TAB 1 TABLE OF CONTENTS 2002-2003 BUDGET Title CITY OFFICIALS GFOA DISTINGUISHED BUDGET PRESENTATION AWARD BUDGET MESSAGE, INTRODUCTION & OVERVIEW Budget Message 1 The City of Euless, Texas 2 3 4 5 6-8 Mission Statement Mission Accomplished Every Week in Euless Organization Chart Budget Process 9 Budget Schedule 10 — 11 Excerpts from City Charter 12 —18 Fiscal Policies TAB 2 19 FINANCIAL SUMMARIES Summary of Fund Balance 20 — 25 Fund Balance Summary 26 Where does the money come from? 27 Where does the money go? 28 Operating Budget Summary - Revenues 29 Operating Budget Summary — Expenditures 30 Monthly Service Charges 31 General Fund Revenue Sources 32 General Fund Revenue Assumptions 33 General Fund Multi -Year Analysis 34 Cost of City Services Description City Manager's message highlighting major accomplishments Welcome to a look at the City of Euless - brief physical description of the area 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 One -page comparison of monthly costs of services incurred by citizens Page No. 35 36 37 Title Average Residential Value History & Typical Tax Bill Property Taxes Average Homeowner 38 Property Taxes, Rates 39 Property Tax Revenues Year to Date Collection Review 40 — 41 Summary of Sales Tax Revenues 42 Municipal Court Revenues 43 Municipal Court, Case Volume 44 Summary of Franchise Tax Revenues 45 Development Revenue Summary 47 General Fund Expenditure Sources 48 General Fund 49 General Fund Expenditures 50 General Fund Per Capita Expenditures 51 Water & Sewer Revenue Sources 52 Water & Sewer Revenue Assumptions 53 Water & Sewer Expenditure Sources 54 Water & Sewer Fund 55 Water & Sewer Expenditures 56 All Other Enterprise Operating Funds 57 Special Revenue Operating Funds 58 — 59 Summary of Sales Tax 60 Short -Term Motor Vehicle Rental Tax 61 Internal Service Operating Funds Description 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 '/4 to reduce property tax History of revenues for 3 years plus budget variance Review of 3 year case Toad, 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 FY03 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 (1/40 sales tax) Summary of Short -Term Motor Vehicle Rental Tax Summary of budgets for intemal service funds, revenues and expenditures Page No. Title Description TAB3 GENERAL FUND 64 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 66 Administration 68 City Secretary's Office 70 Facility Maintenance 72 Library 76 Finance Administration 78 Municipal Court of Record 80 Accounting 82 Information Services 84 Human Resources 86 Purchasing 90 Police Administration 92 Police Patrol 94 Police Criminal Investigation Division 96 Police Service 98 Police Detention 102 Fire Marshal's Office 104 Fire - Emergency Management 106 Fire Department Administration 108 Fire — Suppression/Emergency Medical Service 112 Planning 114 Inspection Services 116 Environmental Health 120 Leisure Services 122 Parks 124 Swimming Pools 126 Projects & Special Events 128 Recreation Administration 132 Street Maintenance 134 Animal Control 136 City Engineer 140 Nondepartmental, General Fund 142 Betterment Fund 144 Legal Services TAB 4 ENTERPRISE FUNDS 146 Utility Billing Office Page No. Title 148 Geographical Information Systems (GIS) 152 Recycling 154 City Engineer - Water & Sewer Fund 156 Water Production 158 Water Distribution 160 Sewage & Treatment 162 Meter Reading 166 Nondepartmental, Water & Sewer 168 Nondepartmental, Legal Services, Water & Sewer Fund 170 Fleet Services 172 Drainage Utility Maintenance 174 Recreation Classes 176 Arbor Daze Festival 178 Softball World 180 Golf Course — Nondepartmental 182 Golf Course — Maintenance 184 Golf Course — Pro Shop 186 Golf Course — Food & Beverage 188 Golf course — Conference Center Operations 190 Golf Course — Cart Operations and Driving Range 192 Athletic Complex * TAB 5 SPECIAL REVENUE FUNDS 195 Hotel/Motel Fund — Economic Development 197 Hotel/Motel Fund — Community Services 199 Euless Development Corporation Operations 201 Euless Development Corporation — Parks 203 Euless Development Corporation - Library 205 Euless Development Corporation - Economic Development 207 Crime Control & Prevention District 209 Car Rental Tax * TAB 6 INTERNAL SERVICE FUNDS 212 Vehicle and Equipment Replacement Fund 214 Benefits and Insurance Description Page No. 216 218 220 * TAB 7 Title Risk Management, Safety and Liability Insurance Workers' Compensation Insurance Cash and Debt Management CAPITAL IMPROVEMENT PROGRAM Note: 223 Capital Budget and Program 224 — 226 Capital Improvement Program Policy 227 Current Capital Projects Funds 228 — 230 231 — 232 233 - 240 241 — 242 243 — 247 248 — 250 251 — 254 255 — 258 * TAB 8 260 — 261 Introduction to Debt 262 Long Range Issuance Schedules and Bond Rating History 263 Annual Debt Service Fund Balance Summary Capital Improvement Program FY2003 Proposed Projects Funded Drainage Projects Funded Street Projects Funded Wastewater Projects Funded Water Projects Other Funded Projects DEBT SCHEDULES 264 Composition of G.O. Debt Service 265 GO Refunding Bonds, Series 1985-A 266 GO Refunding Bonds, Series 1993 267 Tax & Waterworks and Sewer System, Series 1995 Description Details of current and future Capital Projects are published under separate cover Definitions and descriptions Statement of purpose, scope, responsibility and types of plans, guidelines for classifying projects, definitions and procedures for capital improvement projects Brief description of various capital improvement funds Summary of Capital Improvement Funds Brief description of the capital improvement program Brief description of various projects proposed for FY2003 Itemized list of funded projects with a brief description, justification, and operating and maintenance cost of each Itemized list of funded projects with a brief description, justification, and operating and maintenance cost of each Itemized list of funded projects with a brief description, justification, and operating and maintenance cost of each Itemized list of funded projects with a brief description, justification, and operating and maintenance cost of each 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 Page No. Title 268 Tax & Waterworks and Sewer System, Revenue Certificate of Obligation, Series 1998 269 General Obligation Bonds, Series, 2000 270 Tax and Waterworks System, Revenue Certificates of Obligation, Taxable Series 2000 271 Tax and Waterworks and Sewer System, Revenue Certificates of Obligation Limited Pledge, Series 2000A 272 General Obligation Bonds, Series 2001 273 Tax & Waterworks and Sewer System (Surplus) Revenue Certificates of Obligation, Series 2001 274 Taxable C.O.'s (Self -Supporting) Composition of Debt Service 275 Composition of Golf/Softball GO Bonds 276 Tax and Golf Course Certificates of Obligation, Series 1995 277 Tax and Softball Park Certificates of Obligation, Series 1996 278 Tax and Waterworks & Sewer system Revenue Certificates of Obligation, Series 2000A 279 Composition of Debt Service — Water & Sewer Revenue Bonds 280 W&S System Revenue Bonds, Series 1965 281 W&S System Revenue Refunding Bonds, Series 1967 282 Waterworks & Sewer System Revenue Bonds, Series 2000 283 Composition of Sales Tax Revenue Bonds 284 Sales Tax Revenue Bonds, Series 1994 285 Sales Tax Revenue Bonds, Series 1996 286 Sales Tax Revenue Bonds, Series 1999 287 Sales Tax Revenue Refunding Bonds, Series 2002 288 Municipal Drainage Utility System Revenue Refunding Bonds, Series 2001 TAB 9 291 292 293 — 303 HUMAN RESOURCES Personnel Counts Personnel Counts by Fund Personnel Counts by Department Description Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Graph summarizing debt service requirements Graph summarizing debt service requirements Debt Service Schedules Debt Service Schedules Debt Service Schedules Graph summarizing debt service requirements Debt Service Schedules Debt Service Schedules Debt Service Schedules Graph, Summary of debt service requirements Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Debt Service Schedules Personnel statistics by departments and funds Full Time and Part Time Page No. c TAB 10 APPENDIX A A-1 A-2 A-4 APPENDIX B B-1 Title APPENDICES FINANCIAL TERMINOLOGY Basis of Accounting and Budgeting Fund Relationships Glossary of Terms ORDINANCES Tax Roll Ordinance B-3 Ordinance Amending Tax Exemption B-5 Budget Ordinance B-8 Tax Rate Ordinance APPENDIX C MULTI -YEAR FINANCIAL PLAN C-1 Multi -Year Financial Plan C-4 General Fund Executive Summary C-5 General Fund C-6 General Fund Revenue Assumptions C-7 General Obligation Debt Service C-8 C-9 C-10 C-11 C-12 C-13 Equipment Replacement Fund Half Cent Sales Tax Fund Crime Control & Prevention District Short -Term Motor Vehicle Tax Fund Water & Sewer Executive Summary Water & Sewer Fund C-14 Water & Sewer Revenue Assumptions Description Brief description of funds, their purpose and relationship to other funds Ordinance whereby City Council adopts the tax roll and appraised values presented by the Tax Assessor -Collector Ordinance whereby City Council increased the ad valorem tax exemption for citizens 65 years or older from $30,000 to $35,000 Ordinance whereby City Council adopts the budget recommended by staff Ordinance whereby City Council sets the property tax rate for the fiscal year Brief Description of assumptions and procedures used in the multi -year financial plan Highlights assumptions made in the 5-year General Fund operating plan. Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Assumptions utilized for 5-year financial plan. Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Highlights assumptions made in the 5-year Water & Sewer Operating Plan Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Assumptions utilized for 5-year operating plan Page No. Title C-15 Water & Sewer Debt Service C-16 Service Center Fund C-17 Golf Course Fund C-18 Softball World fund C-19... C-39 Other Infonnation APPENDIX D WORKSHEETS D-1... D-11 Effective Tax Rate Worksheet D-12 Notice of Public Hearing and vote on Property Tax Rate D-13 Capital and Supplemental Requests and Improvement Projects D-14...D-17 Capital and Supplemental Requests INDEX Description 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 THE CITY OF Eu ess MORE THAN EVER Introduction T H E ;C I T Y OF EULESS November 23, 2002 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, 2002 and ending September 30, 2003 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. FY2002 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 FY 2000 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 intranet website and internet website are continually updated to allow employees and citizens easy access to current publications and announcements. Also, preliminary plans are underway to implement an in -car traffic citation system and upgrade the library automation system. • Provide matching grant funds for qualified projects, specifically, the police department received overtime grants for the enforcement of speed and DUI programs. The police department also received a crime victim's grant in conjunction with the City of Hurst to 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 • Metro 817/267-4403 • Fax 817/685-1416 www.ci.euless.tx.us employee a coordinator to assist victims of crime. A local law enforcement block grant (LLEBG) was received for additional police equipment. The library received grant funds for the addition of computer equipment for public access and teleconference equipment. 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, completed reconstruction of Harwood Road, completed construction of additional lanes on Glade Road, and began utility relocation and redesign of North Main Street. TxDot completed construction of Mid -Cities Blvd, which required the City to participate in right of way acquisition and utility relocation. Construction was completed on the new police and courts facility and a new park maintenance building and greenhouse. The Midway Recreation Center was also remodeled with several new amenities. * Promote economic development within the City, specifically, the new SuperTarget opened which paved the way for the opening of several new businesses within the Heritage Town Center including Chick-Fil-A, Lava Grill, Washington Mutual, and the Mattress Firm. Several new residential and multi -family developments are under construction. In FY2002, 218 single-family permits were issued with a current lot inventory of over 800 lots. ✓ Enhancement of the City's image, specifically, a substantial number of 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. Several signs have been installed with the remainder to be completed in FY2003. The parks department completed improvements at the Wilshire Park including the addition of a fishing pier. The fire department purchased a safety house that is designed for instruction of home escape drills. It will be used throughout the year at City and community events to promote fire safety. * Additionally, the City refunded drainage revenue bonds and the Economic Development Corporation refunded sales tax revenue bonds resulting in significant interest savings due to more favorable rates. GOALS AND OBJECTIVES In addition to the goals discussed above, we began the FY2002-03 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: A- 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 4% average increase in salaries based on merit for exempt employees and a 4% movement in the pay plan for non-exempt employees and public safety to retain a motivated, quality workforce. ✓ Reserve levels will exceed requirements established in the fiscal policy. ✓ The property tax rate for the 2002-2003 fiscal year was maintained at .497254 per $100 assessed valuation. This was accomplished by utilizing a portion of the short-term motor vehicle tax to fund increased debt service payments related to bond issues for infrastructure improvements. Many of the goals mentioned in the accomplishments for FY2002 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 $980,000 was appropriated to install additional traffic signals, provide lighting along Mid -Cities Blvd, acquire right of way along Glade Road, and relocate a gas line along West Pipeline in preparation for reconstruction. The water and sewer budget includes $1,215,000 for infrastructure improvements including $375,000 for a CDBG wastewater project, $200,000 for an inflow/infiltration study and $640,000 for several sewer line replacements throughout the City. The final series of authorized general obligation bonds for West Pipeline Road is not expected to be issued until FY2003-04, dependent upon the completion of North Main Street. Additionally, the Drainage capital improvement fund provides $1,080,000 for infrastructure improvements including $282,000 for flooding mitigation plans, $270,000 for Main Place Channel Stabilization, and $528,000 for drainage repairs on Live Oak Drive, Aransas at Glenn, Sierra Drive, and Simmons. Several items in the upcoming budget will also address the need to enhance the City's image. The Half -Cent Sales Tax Fund includes funding for additional library books and materials and continuation of an irrigation program for the City parks. Another goal of the City is to complete the Facility Master plan. In accordance with the Facility Master Plan, the renovation of Building D was substantially completed in FY2002. The next phase, scheduled for FY2003, is the redesign and renovation of Building A to include a new city council chamber. Funding has also been allocated in FY2003 to begin the design of a new fire station, which will replace the station currently located on Highway 10. Construction is anticipated to begin in FY2004. Other improvements that are planned within the next five years include renovation of Building B and the construction of a new Public Works Facility. Funding is allocated in the FY2003 budget to complete another phase of the Parks at Texas Star in accordance with the Master Plan. It is anticipated that Phase III will include several new athletic fields. Other long-term goals for which we will continue to seek financial resources include: c Completion of the trail projects in accordance with the Park 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 revenues are proposed at $22,242,842. 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. Certified property valuations including minimum value of property under protest provided to the City by the Tarrant County Appraisal District totaled $1,951,370,296 for 2002-03, an increase of $108,172,005 (6%) over the 2001 tax roll of $1,843,198,291. The certified roll reflects all taxable property in the City as of January 1, 2002. The City's adopted tax rate is .497254 per $100 of assessed valuation. General property tax revenues are budgeted to generate $5,733,646 (including delinquent taxes and related penalties) and account for 26% of all general fund revenue. A ten-year graph of the City's tax rate is presented in the following graph. Per $100Assessed Value $0.70- $0.60- $0.50� $0.40 $0.30 $0.20 $0.10 Tax Rate History 1995 1996 1997 1998 1999 Fiscal Year 008M ■izs City Sales Taxes Sales tax receipts are projected to grow at a conservative 2% with reductions for known changes. 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 largest revenue source in the General Fund. The one -cent general fund sales tax is expected to generate $4,547,061 in FY2002-03 and the '/4 cent additional sales tax for property tax relief is expected to generate $1,136,765. The total combined sales tax represents 27% of all general fund revenues. In addition, the Citizens of Euless voted to designate a IA cent sales tax for the Crime Control and Prevention District and a 1/2 cent sales tax for Economic Development. This revenue is reported in Special Revenue Funds. The graph below reflects the growth in the sales tax over the past ten years. 510 59 58 57 $6 c ° 55 54 53 52 $1 SO 93 94 Gross Receipts Taxes 95 96 0 General TOTAL SALES TAX 97 98 Fiscal Year ®EDC 99 00 01 ■ Crime 02 03 Gross receipts taxes represent those revenues collected on the gross receipts of utilities operating within the City. The City Council authorized a 4% charge on gas and electric receipts and a 5% charge on garbage, recycling, water and sewer, and cable receipts. Telecommunications companies also make payments, which are based on a per line access fee, estimated at $510,830 for FY2002-03. Total gross receipt taxes are estimated at $3,204,857, which represents 14% of the general fund revenue. This is approximately 6% more than the previous fiscal year. Licenses, Permits & Fees Licenses, permits, and fees include charges by the City for certain types of operator licenses and permits for construction and other items regulated by City ordinance. Building activity increased substantially in FY2001-02 but is projected to level off during the upcoming fiscal year. Total revenues are estimated at $606,270, which represents 3% of general fund revenues. Fines and Fees Fines and fees include revenue generated from the municipal court, ambulance fees, jail revenue and library fees. This revenue source is projected at $3,165,968, which is an increase of approximately 4% over the prior year budget. This revenue source represents 14% of the general fund budget. Interfund Transfers Interfund transfers represent those revenues that are transferred from one fund to another. There are three inter -fund transfers into the General Fund budgeted for FY2002-03. They include a transfer from the water and sewer fund and drainage fund. These transfers are used to offset administrative costs incurred for these funds. A transfer from the short-term motor vehicle tax fund is used to offset additional debt expenses due to infrastructure improvements and to assist in lowering the tax rate. Interfund transfers represent approximately 6% of the general fund budgeted revenue. Revenues of the general fund are graphed below by major category: Use of Prior Year Reserves 7% Transfers 6% Licenses/Permits 3% Fines & Fees 14% Gross Receipts \ Taxes —� 14% EXPENDITURES Miscellaneous 2% Sales & Uses Taxes 27% Property Tax 26% General fund expenditures are projected at $22,232,176, which is a decrease of $342,043, or 1.5%. Budgeted expenditures include use of excess reserves in the amount of $1,639,007 to cash flow capital and one-time needs. The budget includes funding for a 4% salary package for employees. 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 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-Departmental/Capital 17% Development 4°/a Fire 21% WATER & SEWER FUND Finance 7% 111;;, /11111� ROMP 111111111im1 AlInir ...l11111l11 ) °' Police 29% Public Works 5% Community Srvc. Admin. 8% 9% The Water and Sewer fund experienced a drop in revenue due to excessive amounts of rainfall and mild temperatures. Water revenues are budgeted conservatively as they fluctuate significantly with changes in the weather. The FY2002-03 budget includes proposed revenues of $12,754,618 and proposed expenditures of $12,746,473. Expenditures have been held in line with the previous year with adjustments for increases in water and sewer cost. 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. A water and wastewater study will be conducted during FY2002-03 to determine if any rate change is warranted. The FY2002-03 budget includes a transfer from the water and sewer operating fund to the capital projects fund in the amount of $270,000 for the FY2003 CDBG project and provides additional funding for several other equipment purchases. These expenditures will be funded from use of accumulated reserves. Revenues of the water and sewer fund are graphed below by major category. Sewer 28% Penalties 2% Interest 2% Sanitation 1% Other 7% Recycling 2% Water 58% Expenditures of the water and sewer fund are graphed below by department. Non-Departmental/Capital 37% Meter Reading 1% Sewer & Treatment 14% Water Distribution 4% Water and Sewer Reserve Requirements City Engineer 4% Water Production 35% 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 FY2002-03 budget year, the required reserve is $309,972. No additional transfers will be required as the current reserve exceeds the required limit. Water and Sewer Capital Projects The Water and Sewer Capital Projects Fund includes several infrastructure projects including wastewater line replacements, phase III of the manhole rehabilitation program, continued participation in the CDBG program, and funding for an inflow/infiltration study. Additional information is provided in the Capital Improvement Project section of the budget. Service Center Fund The Service Center Fund, which is funded entirely by the Water and Sewer Fund, includes a 3% increase over the prior year. This includes funding to refinish the shop floor. 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 $100,000 and aggregate claims in excess of $1,925,088. During fiscal year 2002-03, 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 experienced a decline in revenue in FY2001-02 due to the closure of a hotel. Revenues and expenditures for FY2002-03 have been budgeted conservatively and significantly less than previous years. This funding has been used to attract national baseball and softball tournaments to the area, as well as providing working capital for the conference center, which is located at the Texas Star Golf Course. This meeting facility has ample space for professional conferences, corporate meetings, weddings, and reunions. The conference center includes state-of-the-art audio and visual equipment, making this a great amenity for our citizens and professional colleagues. This facility adds to the City's special character and livability. The City's long-term goals include expanding the conference center and funding the debt service from growth in the hotel/motel occupancy tax and increased business. 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 FY2002-03 budget also includes funding for continued park enhancements including participation in phase III at the Parks at Texas Star, 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 FY2001-02, this funding was used for personnel, crime prevention, training, two-way radios, computer maintenance and funding for debt service on the new police facility. The FY2002-03 budget continues these programs. 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 to $4 million annually for the City of Euless. The majority of this tax is generated from the new 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 FY2002-03 budget includes a transfer to the general fund of $730,020 to assist in tax rate reduction. This budget also includes $998,550 for remodel of Building A, $500,000 for drainage improvements, $400,000 for design of fire station, $900,000 for phase III of the Parks at Texas Star, $200,000 for a youth ball field, and additional funding for 50th year celebration, parking improvements and a monument sign program. ENTERPRISE FUNDS Programs & Special Events Fund and Arbor Daze Fund These funds are proposed at baseline as in the prior year. 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 is a baseline budget. 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. As discussed in the Capital Improvements Projects, as funding becomes available, additional revenue bonds will be issued to complete additional drainage projects. 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. This operation is financially successful, as it is a self-sufficient operation funded by users fees and responsible for its own debt service. The FY2002-03 budget includes proposed revenues of $1,256,772 and proposed expenditures of $1,165,276. 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 FY2002-03 budget includes proposed revenues of $4,202,247 and proposed expenditures of $4,091,121. The FY2001-02 budget includes maintenance and operations, debt service for new equipment and one-time capital funding for computer hardware and software upgrades. 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 two national tournaments in the summer of 2002. These events attracted a large number of fans and teams from several states. 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 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. GO Bonds for West Pipeline Road will likely be issued in FY2003-04; however, this project is pending completion of the North Main Street project. Construction was completed on the new police facility, a parks maintenance facility and renovation of Building D is nearing completion. Utility relocation is underway on North Main Street and construction will begin in FY2003. The FY2002-03 budget includes funding for renovation of Building A and several street projects including lighting along Mid Cities, traffic signals, and utility relocation along West Pipeline Road. These projects will be funded from cash reserves and the car rental tax. Several drainage and wastewater infrastructure improvements are also planned during FY2002-03. 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/Leaal 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 $1,951,370,296 Constitutional Limit 2.5% of assessed valuation Maximum Constitutional Revenue Available $48,784,257 Maximum Tax Rate $2.50 per $100 assessed valuation Adopted Tax Rate $.497254 per $100 of valuation Available Unused Constitutional Maximum Tax Rate $2.002746 Types of Debt Outstandina 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 approximately $3,200,000 in General Obligation Bonds, pending completion of the North Main Street project. 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 does not plan to issue any Certificates of Obligation in FY 2002-03. 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 does not intend to issue any additional water and sewer revenues bonds in FY2002-03. 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 FY2002-03. 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, the City does not intend to issue any debt in FY2002- 03 but plans to issue the final series of general obligation bonds for Pipeline Road during FY2003-04. This issue will not impact the operating budget until FY2004-05. The road projects currently underway will have a minimal impact on the operating budget. Other remodel and renovations are also anticipated to have a limited impact on the budget. The addition of phase III at the Parks at Texas Star is expected to have an impact on the operating budget in FY2003-04 in the amount of $75,000 to cover maintenance and operating costs. 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. This year has again been another positive year for Euless as the City focused on bringing quality sustainable development to the area. SuperTarget opened a facility in the 121 Gateway District, which brought additional businesses 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 also currently in the development process. 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. We have expanded several areas that provide our community with a higher quality of life. Our goal, in the long run, is to continue to provide high quality government programs in an efficient 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. 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 47,950. 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. 1 r Mission 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. FIRE DEPARTMENT added Lifepak 11s and new state of the art automatic nozzles to the front line fire engines, as well as mobile computers on emergency apparatus. The department also implemented a 100' platform Ariel structure fire fighting apparatus. NEW POLICE AND COURT FACILITY was completed and occupied by the Municipal Court staff as well as the entire police department staff. It is equipped with features that provide greater security without additional staff in the Municipal Court, Police and Detention areas. INFORMATION SERVICES assisted in moving and setting up computers for moves associated with the new Police and Courts facility and renovations in Building B and Midway Recreation Center. Converted Water and Court department software from IBM Officevision to Document Management System for document processing on the AS400 system. POLICE DEPARTMENT completed installation and upgrade of a new radio system, thus improving coverage and use. The Criminal Investigation Division implemented a program to help reduce family violence by offering anger management courses to Class C misdemeanor first-time offenders. MAIN STREET REVITALIZATION plan is under way, with property acquisition completed. Construction began in FY2001 and will include utility relocation as well as widening and beautification when completed. ARBOR DAZE FESTIVAL celebrated its 14th year with record crowds. The event was awarded the Best Environmental Festival and the Best Education/ Program by the Texas Festivals and Events Association. The National Arbor Day Foundation recognized Euless' Arbor Daze Festival as the best Arbor Day Celebration in America. The Parks Department continues to give away free trees at the festival each year. FLEET SERVICES was recognized by the Equipment Maintenance Council as a model for all fleet service facilities. The National Institute for Automotive Service Excellence designated the Euless Service Center with the "Blue Shield of Excellence" award for the seventh 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. FIRE DEPARTMENT reviewed emergency management procedures following September 11. Staff attended numerous training sessions as well as updating the City's emergency management plan, including conversion of the plan to CD-ROM format. The department also completed installation of a new state of the art community warning system. FINANCE DEPARTMENT received the Distinguished Budget Award for the 11th year and Certificate of Excellence in Financial Reporting for the 27th year from the Government Finance Officers Association of the US and Canada. 3 Every Week in Euless Citizens Receive These Services 2000 2001 Cases filed in Municipal Court 654 653 Cases appealed (per year) 1 0 Issued traffic safety citations 438 489 Made arrests 92 76 Processed offenses 96 79 Responded to calls for police service 1,750 683 Responded to accidents 19 94 Incarcerated prisoners 84 29 Conducted fire safety inspections 21 24 Responded to emergency medical calls 29 23 Responded to alarms 82 81 Distributed fire prevention publications 689 246 Conducted fire prevention classes 6 5 For an average attendance of 288 144 Serviced users of Midway Recreation Center 1,714 218* Maintained parks, trails, athletic fields, etc. 72 72 Checked out library materials 4,592 5,961 Answered library reference questions 577 175 Overlaid asphalt on streets, square feet 32,692 5,797 Laid street curb and gutter, linear feet 144 68 Street signs made, repaired, replaced 17 17 Reviewed plans for building code compliance 35 37 Performed building inspections 85 89 Picked up unattended animals 34 31 Processed animal adoptions 8 10 Returned animals to owners 8 6 Miscellaneous permits 9 37 Inspections of swimming pools 10 10 Water meters changed 4 10 Produced and pumped water, gallons 40,384,615 Installed water lines, linear feet 48 Cleaned sewer lines, linear feet 12,596 * Midway Recreation Center dosed for renovations part of the year. 2002 584 0 456 69 34 1,333 17 102 25 39 165 323 6 440 138* 72 6,731 385 10,976 16 25 39 174 25 10 3 41 19 5 42,579,386 1 42,307,692 55 36 9,071 8,387 4 RON YOUNG Director of Public Works 11.1111111 .1110 1 11I 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 (Interim) Director of Parks Community Services 11 III 11 1. -. Recreation Parks Special Events Parks at Texas Star StarCenter Softball World at Texas Star SUSAN CRIM City Secretary .1 11 . I 1 I I II 1111 1 - LEE KOONTZ Fire Chief I II 1111 III 11111111111 - Suppression Ambulance/EMS Fire Educ. & Prevent. Fire Marshall Emergency Mgmt. LEONARD CARMACK Police Chief 111111 1/1111111 CITIZENS .11111 . 1.111.1. d111111111 111. . 1 MAYOR and COUNCIL i1 11111. II111.11.I JOE HENNIG City Manager 1.1111111 11.I I111,1 4.111 .01.111 Patrol Criminal Invest. Services: Communications Community Jail GARY MCKAMIE Deputy City Manager 11•1.1111 I 1..1 LORETTA GETCHELL Director of Finance/ Admin. Services • 111 11 111111110111111111 111100 011 Accounting Utility Billing Budget Municipal Court Cash Debt. Mgmt. Info. Services Purchasing Human Re - LACY BRITTEN Municipal Court Judge 11111111 LL II .41111.1A I I KYLE MCADAMS Fleet & Facilities Administrator BILL RIDGWAY Director of Economic Development 11 1 111 it 011 I I. 1 1 11111111 11 1 1 Economic Dev. Franchises Recycling Organizational Chart ennig, City M ae P October, 2002 Municipal Court of Record MIKE COLLINS Director of Planning & Development I II 11111 111 1 ■ Planning Code Enforcement Environ. Health Bldg. lnspections JOANN ROGERS Library Administrator • LORI DE LA CRUZ Comm. Marketing Manager GLENDA HARTSELL General Mgr. Texas Star 1 1., b I 1 1. 1 1 I. I I III I I 11 - •,11 1 I 11001111 BUDGET PROCESS DEFINITION AND AUTHORITY The budget is a financial plan for a specific fiscal year that contains both the estimated revenues to be received during the year and the proposed expenditures to be incurred to achieve stated objectives. The City Charter established the City of Euless' fiscal year as October 1 through September 30. The City Charter further states: The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the City Council, which shall contain the following information. In preparing the budget, each employee, officer, board and department shall assist the city manager by furnishing all necessary information. (1) The city manager 's budget message shall outline the proposed financial policies for the next fiscal year with explanations of any changes from previous years in expenditures and any major changes of policy and a complete statement regarding the financial condition of the City. (2) An estimate of all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. A carefully itemized list of proposed expenses by office, department, agency, employee and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year to date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest, and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. (3) (5) 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 6 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 28`h 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 Alternative financing options Estimated life of requested item Impact or consequence of not funding this request Equipment being replaced by this request Cost of the item Other associated cost A work session is held to allow each department the opportunity to present their capital and supplemental requests to the City Council. The City Manager's Office consolidates all capital requests and all supplemental requests, assigns a ranking based on funding available, and submits its recommendation to the City Council for consideration. In accordance with the fiscal policies, supplemental programs will only be funded from current revenues. One-time revenue sources and excess reserves are used to fund capital requests. 7 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 10th. 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. 8 DATE February 28 March 15 March 15 April 12 2002-2003 RESPONSIBILITY All Managers & Directors All Managers & Directors Directors & Fleet Services Superintendent Managers & Finance April 12 — May 3 Finance May 6 May 6-10 May 15 May 20 May 24 May 27 — June 7 June 3 Undecided June 11 June 17-28 July 1-26 July 25 July 26 July 31 July 31 August 2-4 August 7 August 12 August 13 August 15 August 27 August 29 September 10 September 24 October 1 Human Resources & Directors DCM, Finance, Directors TAD Insurance & Directors City Secretary CMO CMO, HR, Ins., Directors CC, CMO, Directors CCPD Board CMO Finance TAD Finance City Secretary City Secretary CC, CMO, Finance City Secretary EDC Board CC City Secretary CC CSO & Finance CC CC Budget Schedule ACTION 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 and discussion at directors staff meeting 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 11 (CCPD Board) City Manager Review Pay Plan and Insurance Finalization at directors staff meeting Pre -Budget Work Session on capital and supplemental Hold Public Hearing on CCPD Budget and Adopt FY 2003 CCPD Budget. Submit CCPD Budget to City Council. 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 13. Publish Notice of EDC (EDC Board) public hearing of EDC Budget to be held August 12. 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 27. 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 2002. 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 9 (3) 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 finds 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. (l) 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. 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. 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. (5) 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 1 1-5-91) State law reference — Budgets, V.T.C.A., Local Government Code ¶ 102.001 et seq. 10 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. 11 CITY OF EULESS FISCAL POLICIES I. INTRODUCTION A. Purpose Statement — The City of Euless has an important responsibility to its citizens to carefully account for public funds, to manage municipal finances wisely, and to plan for the adequate funding of services desired by the public. The overriding goal of the Fiscal Policies is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City's fiscal management include integrity, prudent stewardship, planning, accountability, and full disclosure. The purpose of the Fiscal Policies is to provide guidelines for the Director of Finance in planning and directing the City's day to day financial affairs and in developing recommendations to the City Manager and City Council. The scope of the policies spans accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash management, expenditure control, and debt management. B. Annual Review of Policies — These policies will be reviewed administratively by the Finance Director and City Manager and will be presented to the City Council for approval of any significant changes. II. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. Accounting — The Fiscal Administrator is the City's Chief Accountant and is responsible for establishing the chart of accounts and for properly recording financial transactions. B. Accounts Receivable — This asset account reflects amounts owed to the City from citizens, companies, or other governmental entities. All delinquent accounts will be pursued. C. External Auditing 1. The City will be audited annually by outside independent accountants (auditors). The auditors must be a CPA firm of national reputation and must demonstrate that they have the breadth and depth of staff to conduct the City's audit in accordance with generally accepted auditing standards and contractual requirements. The auditor's report on the City's financial statements will be completed within 100 days of the City's fiscal year end, and the auditor's management letter will be presented to the City staff accordingly. An interim management letter will be issued prior to this date if any materially significant internal control weaknesses are discovered. 2. The Auditors are accountable to the City Council and will have access to direct communication with the City Council if the City staff is unresponsive to auditor recommendations or if the auditors consider such communication necessary to fulfill their legal and professional responsibilities. 3. Auditor Rotation — The City will not require auditor rotation, but will circulate requests for proposal for audit services at least every five years. D. Internal Auditing — The City recognizes its growing need for an internal audit function and is seriously evaluating the devotion of resources to this program in the future. E. External Financial Reporting — The City will prepare and publish a comprehensive annual financial report (CAFR). The CAFR will be prepared in accordance with generally accepted accounting principles and will be presented annually to the Government Finance Officers Association (GFOA) for evaluation and awarding of the Certificate of Achievement for Excellence in Financial Reporting. The CAFR will be published and presented to the City Council within 120 days after the end of the fiscal year. City staffing limitations may preclude such timely reporting. In such case, the Finance Director will inform the City Manager and the City Manager will inform the City Council of the delay and the reasons therefore. F. Internal Financial Reporting — The Finance Department will prepare internal financial reports sufficient for management to plan, monitor, and control the City's financial affairs. Internal financial reporting objectives are addressed throughout the policies. 12 III. INTERNAL CONTROLS A. Obiective — To provide management with reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition. At all times the City of Euless shall maintain an environment conducive to good internal controls. B. Written Procedures — The Finance Director, through the Finance Administrator, is responsible for developing Citywide written guidelines on accounting, cash handling, and other financial matters which will be approved by the City Manager. The Finance Department will assist Department Managers as needed in tailoring these guidelines into detailed written procedures to fit each department's specific requirements. C. Department Managers Responsible — Each Department Manager is responsible to ensure that good internal controls are followed throughout his or her department, that all Finance Department guidelines on accounting and internal controls are implemented, and that all independent auditor internal control recommendations are addressed. IV. OPERATING BUDGET A. Preparation — The City's "operating budget" is the City's annual financial operating plan. It comprises governmental and proprietary funds, including the General Obligation Debt Service Fund. The budget is prepared by the Finance Director or appointee with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes and transmits the document to the City Council. The operating budget will be submitted to the GFOA annually for evaluation and awarding of the Award for Distinguished Budget Presentation. B. Balanced Budget — The operating budget will be balanced, with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. C. Adoption Process — Pursuant to City Charter Article VII Section 5, a budget will be presented by the City Manager to the City Council, and to the public through the Euless Public Library, by August 1, and after public hearings the City Council shall adopt, with any changes, at least ten days prior to beginning of the new fiscal year by a majority vote. D. Amendment Process — According to Section 8 of the same article, amendments may be made by ordinance as necessary. E. Planning — The budget process will be coordinated so as to identify major policy issues for the City Council consideration several months prior to the budget approval date so that proper decision analysis can be made. Periodic financial reports will be prepared to enable the Department Managers to manage their budgets and to enable the Budget Office to monitor and control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council monthly by the third Friday after the end of each month. Such reports will enable the City Council to understand the big picture budget status. Operating Expenditure Control is addressed in another section of the Policies. F. Performance Measures and Productivity Indicators — Where appropriate, performance measures and productivity indicators will be developed and used as guidelines and reviewed for efficiency and effectiveness. This information will be included in the annual budgeting process and reported to the City Council at least annually. V. CAPITAL BUDGET AND PROGRAM A. Preparation — The City's capital budget will include all capital project funds and all capital resources. The budget will be prepared annually in conjunction with the operating budget. The capital budget will be compiled by the Finance Director with the involvement of all required City departmental project managers. Integration of the fiscal impact of capital improvements on the operating budget will be monitored. B. Definition — Facilities include any structures or properties owned by the City, the land upon which the facility is situated for the provision of City services, and the initial furniture, fixtures, equipment and apparatus necessary to put the facility in service. Facilities include, but are not limited to the following: administrative offices, parks, service centers and storage yards, recreation centers, libraries, fire stations, jails and courts, and water and sewer related structures. 13 C. Infrastructure — Includes permanently installed facilities, generally placed underground or at grade, which form the basis for the provision of City services. Typically included are thoroughfares, bridges, water and sanitary sewer lines, drainage channels, and storm sewers. D. Control — All capital project expenditures must be appropriated in the capital budget. The Finance Department must certify the availability of such appropriations or the availability of resources so an appropriation can be made before a capital project contract is presented by the City Manager to the City Council for approval. E. Program Planning - The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be fully costed, so that these costs can be considered in the operating budget. F. Alternate Resources — Where applicable, assessments, impact fees, pro-rata charges, or other user - based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small Citywide drainage projects. Single large drainage projects will be funded by debt. G. Debt Financing — Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. H. Infrastructure Maintenance — The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually so that repairs will be made amounting to a designated percentage of the value of the streets. 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. O. 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 Adeauacv, — 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. 14 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 turned over to an attorney and a penalty assessed to compensate the attorney as allowed by State law, and in accordance with the attorney's contract. Annual performance criteria will be developed for the attorney. 2. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by seeking additional revenue sources and attempting to expand and diversity the City tax base. J. Exemptions — In order to maintain stability of funds for the City, it is the Council's intentions for the exemptions presently allowed by the City to be continued with no allowance for additional exemptions. Tax abatements should be used selectively and only when a good chance exists of economic return exceeding the loss. K. User -Based Fees — For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be an annual review of fees and charges to ensure that fees provide adequate coverage of costs of services. L. Property Tax Distribution — The percentage of the tax rate allocated to the General Fund is the percent equal to the Maintenance Operations portion of the total tax rate. The allocation of the tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate. Debt service should not exceed 40% except for extraordinary and temporary reasons. M. Proprietary — Proprietary funds will pay the General Fund for direct services rendered. Additionally, the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to compensate the General Fund for the lost revenue that would be payable from a privately owned utility. N. Franchise Aareements — 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 Charaes — A method will be maintained whereby the General Fund may impose a charge to the proprietary funds for general and administrative services (indirect costs) performed on the enterprise funds' behalf. P. Utility Rates — The City will review and adopt utility rates that will generate revenues required to fully cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital needs. This policy does not preclude drawing down cash balance to finance current operations. However, it is best that any extra cash balance be used instead to finance capital projects. Q. Interest Income — Interest earned from investment of available moneys, whether pooled or not, will be distributed to the funds in accordance with the operating and capital budgets which, wherever possible, will be in accordance with the equity balance of the fund from which moneys were provided to be invested. R. Revenue Monitoring_ Revenues actually received will be regularly compared to budgeted revenues and variances will be investigated. This process will be summarized in the appropriate budget report. VII. EXPENDITURE CONTROL A. Appropriations — The level of budgetary control is the department level in the General Fund and Water and Sewer Fund, and the fund level in all other funds. When budget adjustments between funds are necessary, these must be approved by the City Council. Budget appropriation 15 amendments at lower levels of control shall be made in accordance with the applicable administrative procedures through the finance office. B. Central Control — Significant salary and capital budgetary savings in any department will be centrally controlled and may not be spent by the department without specific City Manager authorization. C. Purchasing — All purchases shall be in accordance with the City's purchasing policies. Purchases and any contracts exceeding the limit established by state law will conform to a formal bidding process as outlined. Recommendations on purchases and contracts that are subject to the bidding process will be made to the City Council for their approval. D. Prompt Payment — All invoices will be paid within 30 days of receipt in accordance with the prompt payment requirements of State law. Procedures will be used to take advantage of all purchase discounts where considered cost effective. However, payments will also be reasonably delayed in order to maximize the City's investable cash, where such delay does not violate the agreed upon payment terms. E. Equipment Financing — Equipment may be financed when the unit purchase price is $20,000 or more and the useful life is at least four years with City Council approval. VIII. ASSET MANAGEMENT A. Investments — The City's investment practices will be conducted in accordance with the City Council approved Investment Policies. Utilized objectives: safety, liquidity, and yield. B. Cash Management — The City's cash flow will be managed to maximize the cash available to invest. C. Investment Performance — At the end of each fiscal year a report on investment performance will be provided by the Finance Director to the City Manager for presentation to the City Council. D. Fixed Assets and Inventory — These assets will be reasonably safeguarded, property accounted for, and prudently insured. IX. FINANCIAL CONDITION AND RESERVES A. No Operating Deficits — Current expenditures will be paid with current revenues. Deferrals, short- term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or nonrecurring expenditures, except when balances can be reduced because their levels exceed guideline minimums. B. Operating Reserves — The General Fund resources balance combined with the Emergency Reserve Fund should be between 30 to 60 days in working capital and never fall to 8.3% of the General Fund expenditures budget. This percentage is the equivalent of 30 days' expenditures. The Enterprise Fund working capital should be maintained at the 12% (45 to 75 days) level. An additional cash test will be required for the Water and Wastewater Fund to ensure the City's ability to operate, exclusive of accounts receivable. C. Risk Management Program — The City will aggressively pursue every opportunity to provide for the public's and City employees' safety and to manage its risks. All reasonable options will be investigated to finance losses. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based on actuarial determinations. Such reserves will not be used for any purpose other than for financing losses. D. Compensated Absences — The City will establish a separate reserve within its operating funds to pay for accrued vacation leave. Accrued vacation leave can normally be paid by allowing a vacated position to remain open for several weeks. This reserve will be established based upon a schedule of estimated retirements which will be developed in conjunction with the operating budget. E. Equipment Replacement — The City shall maintain an Equipment Replacement Fund for major rolling stock. Funds will be transferred based on a depreciated calculation of each piece of equipment. F. Health Claims — The City shall maintain a fund for health claims for all employees. Adequate reserves shall be maintained as determined actuarially. All reasonable cost containments will be reviewed to keep the cost to the City and the employees minimal. 16 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. Lone -Term Debt — Long -Term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. C. Self -Supporting Debt — When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. D. Rating — Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. E. Water and Wastewater Bond Coveraae 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 Reauirements — The City will maintain procedures to comply with arbitrage rebate and other Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate requirements, the City will attempt to issue bonds in increments not to exceed $5,000,000 per calendar year. G. Debt Service Reserves — The Debt Service Fund should not have reserves or balances in excess of one month of principal and interest plus 15% of the principal outstanding of unrefunded debt issued prior to September 1, 1986. This maximum is dictated by Federal law and does not include the amounts accrued for the next debt service payment. The policy above does not preclude the debt service reserves normally established to market revenue bonds. The City's policy and bond ordinance requirement are to maintain these debt service reserves at the level of the average annual debt service. H. Debt Burden — The Debt Burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored. Debt Structuring — The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. J. Competitive vs. Negotiated Bidding — The City will analyze on a per issue and market basis the desire to utilize competitive versus negotiated sale of bonds. In either instance, the fiscal staff will present to management and council advantages and disadvantages of the process. K. Bidding Parameters — The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include: • Limits between lowest and highest coupons • Coupon requirements relative to the yield curve • Method of underwriter compensation, discount or premium coupons • Use of True Interest Cost (TIC) vs. Net interest Cost (NIC) • Use of bond insurance • Deep discount bonds • Variable rate bonds • Call provisions L. Bond Issuance Advisory Fees and Costs — The City will be actively involved in the selection of all financial advisors, underwriters, paying agents, and bond counsel. The City shall evaluate the merits of rotating professional advisors and consultants as well as the kinds of services and fee structures 17 available from independent financial advisors, investment banking firms, and commercial banks. The City will carefully itemize and scrutinize all costs associated with the issuance of bonds. XI. STAFFING AND TRAINING A. Adequate Staffing — Staffing levels will be adequate for the fiscal functions of the City to function effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload shedding alternatives as well as technology will be explored before adding staff. B. Training — The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all information and training materials acquired from seminars, conferences, and related education efforts. C. Awards. Credentials — The City will support efforts and involvements which result in meeting standards and receiving exemplary recitations on behalf of any of the City's fiscal policies, practices, processes, products, or personnel. Further, the Finance Director will try to obtain and/or maintain designation of Certified Govemment Finance Officer as awarded by the GFOA of Texas. 18 THE CITY OF Eu ess MORE THAN EVER Financial Summaries CITY OF EULESS SUMMARY OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE UNAUDITED BEGINNING BALANCE -10/1/02 BUDGETED REVENUES Property Taxes Gross Receipts Tax Sales & Use Taxes Fines/Fees/Penal ties Licenses & Permits Interest Income Intragovernmental Grants/Reimb. Charges for Service Intergovernmental Transfers Miscellaneous/Rental Income TOTAL REVENUE TOTAL AVAILABLE RESOURCES 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 Receipts Debt Service TOTAL EXPEJNDJTIIRE, ENDING BALANCE DESIGNATED/RESERVE I UNDESIGNATED PROJECTED ENDING FUND BALANCE AT 9-30-03 OPERATING AND CAPITAL FUND SUMMARIES GENERAL FUND DEBT SERVICE FUNDS INTERNAL SERVICE FUNDS SPECIAL REVENUE FUNDS ENTERPRISE CAPITAL FUNDS IMPROVEMENT FUNDS ALL FUND SUMMARY TOTAL $ 5,129,341 $ 545,504 $ 1,647,171 $ 7,619,303 $ 4,938,882 $ 16,014,579 $ 35,894,780 $ 5,733,646 $ 3,905,836 $ - $ - $ - $ $ 9,639,482 $ 3,204,857 $ $ - $ - $ - $ $ 3,204,857 $ 5,766,136 $ $ - $14,090,839 $ - $ - $ 19,856,975 $ 3,165,968 $ $ - $ - $ 311,533 $ 325,000 $ 3,802,501 $ 606,270 $ $ - $ - $ - $ - $ 606,270 $ 280,000 $ 19,000 $ 48,000 $ 267,000 $ 295,715 $ 233,845 $ 1,143,560 $ 293,116 $ - $ - $ 117,615 $ - $ 431,489 $ 842,220 $ 15,000 $ - $ 490,488 $ $ 17,430,251 $ - $ 17,935,739 $ 1,363,045 $ 205,440 $ 2,909,434 $ 218,208 $ 1,440,652 $ 4,137,550 $ 10,274,329 $ 175,797 $ 978,229 $ 15,000 $ - $ 840,300 $ $ 2,009,326 $ 20,603,835 $ 5,108,505 $ 3,462,922 $14,693,662 $ 20,318,451 $ 5,127,884 $ 69,315,259 $ 25,733,176 $ 5,654,009 $ 5,110,093 $22,312,965 $ 25,257,333 $ 21,142,463 $ 105,210,039 $ 1,765,073 $ $ $ 855,268 $ - $ - $ 2,120,336 $ 1,553,459 $ $ $ $ 569,698 $ - $ 2,123,157 $ 6,640,926 $ $ $ 1,271,235 $ - $ - $ 7,912,161 $ 4,661,994 $ $ $ $ - $ - $ 4,661,994 $ 879,233 $ $ $ $ - $ $ 879,233 $ 120,320 $ $ $ - $ 459,585 $ $ 579,905 $ 1,950,242 $ $ $ 651,206 $ 4,696,410 $ $ 7,297,858 $ 933,051 $ $ $ - $ 7,318,829 $ $ 8,251,880 $ - $ $ $ $ 779,181 $ - $ 779,181 $ - $ $ $ 260,146 $ $ 25,000 $ 285,146 $ 105,000 $ $ - $ - $ 75,000 $ - $ 180,000 $ 1,961,871 $ $ 2,547,715 $ 8,647,919 $ 4,151,071 $ $ 17,308,576 $ 22,000 $ $ - $ - $ - $ - $ 22,000 $ - $ - $ 849,658 $ $ - $ 6,283,550 $ 7,133,208 $ 1,639,007 $ - $ 312,042 $ 4,328,274 $ 1,223,082 $ 11,348,269 $ 18,850,674 $ - $ 5,113,802 $ - $ 940,856 $ 1,995,928 $ 279,671 $ 8,330,257 $ 22,232,176 $ 5,113,802 $ 3,709,415 $16,454,899 $ 21,268,784 $ 17,936,490 $ 86,715,566 $ 99,851 $ 81,259 $ 312,042 $ 2,317,663 $ 1,073,071 $ - $ 3,883,886 1 $ 3,401,149 $ 458,948 $ 1,088,636 $ 3,540,403 $ 2,915,478 $ 3,205,973 $ 14,610,587 $ 3,501,000 $ 540,207 $ 1,400,678 $ 5,858,066 $ 3,988,549 $ 3,205,973 $ 18,494,473 19 'Beg. Bal., FY 02 (per audit, FYE 2001) Fund Balance Summary Estimated FY01-02 and Budgeted FY02-03 General Governmental and Internal Service Funds Stars Risk Mgmt G.O.Debt Insurance Equip. Cash & General Service Center & Benefits & Workers Replace Debt Debt Comp $6,423,997 $439,214 $105,072 $255,509 $498,201 $716,662 $0 FY02 Estimated Revs. 20.592.169 4,161,981 985,931 1,847 816 670,626 694,543 88,427 Total Available: 27,016,166 4,601,195 1,091,003 2,103,325 1,168,827 1,411,205 88,427 FY02 Estimated Exp. (20,575,411) (4,169,994) (976,700) (1,604,115) (669,071) (763,000) (88,427) Capital Expenditures (1.311.414) 0 Total Projected Exp.: (21.886.825) (4.169.9941 (976 700) (1.604.115) ( Q,071) i763,0001 (88,427) lEnd Bal. FY02 Projected 5,129,341 431,201 114,303 499,210 499,756 648,205 0 I FY03 Budgeted Revs. 20.603.835 4,124,276 984,229 1,918,008 660,799 884,115 0 Total Available: 25,733,176 4,555,477 1,098,532 2,417,218 1,160,555 1,532,320 0 FY03 Budgeted Exp. (20,593,169) (4,134,290) (979,512) (1,893,664) (654,051) (1,161,700) 0 Capital Expenditures (1.639.007) Total Proj'd Exp.: (22.232.176) (4.134.290) (979,512) (1,893.664) (654,051) (1.161.700) 0 Proj. End. Bal. FY03 3,501,000 421,187 119,020 523,554 506,504 370,620 0 Less: Desig. Res. 191,8511 0 (81,2591 0 0 0 0 Adj. End. Balance 3,401,149 421,187 37,761 523,554 506,504 370,620 0 Recommended Levels per Financial Policy: 3,385,178 344,524 0 500,000 600,000 370,620 Breakeven Available for Supplemental: 10,666 (10,014) 4,717 24,344 6,748 (277,585) 0 Available for Capital: 5,305 86,677 33,044 (790) (100.2441 277,585 0 Total Available 15,971 76,663 37,761 23,554 (93,496) 0 0 20 Fund Balance Summary Estimated FY01-02 and Budgeted FY02-03 Special Revenue Funds 'Beg. Bal., FY 02 (per audit, FYE 2001) FY02 Estimated Revs. Total Available: FY02 Estimated Exp. Capital Expenditures Total Projected Exp.: I End Bal. FY02 Projected FY03 Budgeted Revs. Total Available: FY03 Budgeted Exp. Capital Expenditures Total Proj'd Exp.: Proj. End. Bal. FY03 Less: Desig. Res. Adj. End. Balance Hotel/ Half Cent Motel Sales Tax $218,963 $1,126,328 197 526 2,318,926 416,489 3,445,254 (295,470) (2,174,227) (67,500) i295 470) (2.241.7271 121,019 1,203,527 207 000 2,313,530 328,019 3,517,057 (206,645) (2,282,326) (20 000) (660,054) (226,645) (2,942,3801 101,374 574,677 j80,750) 01,5901 20,624 543,087 'Recommended Levels per Financial Policy: Available for Supplemental Available for Capital: Total Available Crime Police Control DEA $617,743 $140,439 1,129,457 1,747,200 75.000 215,439 (1,045,589) (35,807) (59,678) (1.105.267) Q35 8071 641,933 179,632 1,132,309 5,000 1,774,242 184,632 (1,119,662) (5,000) (374.670' (1.494,3321 (5,000) 279,910 0 279,910 179,632 0 179,632 0 500,000 0 N/A 355 20,269 20,624 31,204 12,647 0 11,883 267,263 179.632 43,087 279,910 179,632 21 Police Grants $64,031 $3,948,765 146,054 10,866,677 210,085 14,815,442 (146,054) (8,082,165) (53,743) (1270,373) 099 797) (9.352,5381 10,288 5,462,904I 146 573 10,889,250 156,861 16, 352,154 (146,573) (8,366,419) 03,273,550) (146.573) (11,639,969) 10,288 4,712,185 0 1205,323) 10,288 4,506,862 0 2.000.000 Car Rental 0 2,522,831 10,288 j15,9691 10,288 2,506,862 'Beg. Bal., FY 02 (per audit, FYE 2001) FY02 Estimated Revs. Fund Balance Summary Estimated FY01-02 and Budgeted FY02-03 Enterprise Funds Water & Service W & S Drainage Recreation Arbor Softball Texas Star Sewer Center Debt Utility Classes Daze World Golf System $5,178,120 $30,000 $30,086 $373,239 $147,577 $227,743 $506,071 $400,683 Parks at Texas Star $40,074 11,920.377 765.615 783.841 631.310 260.500 874.892 1,126.416 3.509.246 232.500 Total Available: 17,098,497 795,615 813,927 1,004,549 408,077 1,102,635 1,632,487 3,909,929 272,574 FY02 Estimated Exp. (12,046,754) (765,615) (813,233) (655,762) (260,113) (829,077) (1,031,476) (3,654,024) (220,927) Capital Expenditures (1.809,153) (7.0001 (3.0001 (3.274) Total Projected Exp.: (13.855.9071 (772.615) j813.2331 j655.7621 j260.1131 (829.0771 (1,034 476) j3,657 2981 j220,9271 lEnd Bal. FY02 Projected 3,242,590 23,000 694 348,787 147,964 273,558 598,011 252,631 51,647 I FY03 Budgeted Revs. 12 057.369 779.181 491.248 631.310 262.500 675.500 1.131.772 4,046 571 243.000 Total Available: 15,299,959 802,181 491,942 980,097 410,464 949,058 1,729,783 4,299,202 294,647 FY03 Budgeted Exp. (12,049,224) (779,181) (491,248) (602,343) (259,835) (667,200) (1,040,276) (3,935,445) (220,950) Capital Expenditures (697 249) (16.4071 (225.000) (125.000) (155.6761 (3.7501 Total Proj'd Exp.: (12.746.4731 1795.5881 (491.2481 j827.3431 (259.8351 (667.200) (1.165.2761 (4,091,121) (224.7001 Proj. End. Bal. FY03 2,553,486 6,593 694 152,754 150,629 281,858 564,507 208,081 69,947 Less: Desig. Res. 111,3111 0 0 0 0 j131,6131 1877.,2441 132,9031 Adj. End. Balance 2,522,175 6,593 694 152,754 150,629 281,858 432,894 (669,163) 37,044 Recommended Levels per Financial Policy: 2 475,868 0 123.769 53.391 137.096 213.755 808.653 45.401 Available for Supplemental: 8,145 0 0 28,967 2,665 8,300 91,496 111,126 22,050 Available for Capital: 38.162 6,693 694 18 94.573 136,462 127,643 11.588.9421 130,4071 , Total Available 46,307 6,593 694 28,985 97,238 144,762 219,139 (1,477,816) (8,357) Notes: a). Part of W&S system and is closely monitored for annual contributions to fund balance. 22 Fund Balance Summary - Capital Estimated FYO1-02 and Budgeted FYO2-03 Capital Improvement Projects !Beg. Working Capital FY02 FY02 Revenues Total Available: FY02 Expenditures Total Expenses: !Ending Working Capital FY02 FY03 Budgeted Revenues Total Available: FY03 Projects Budgeted Carryover Total FY03 Budgeted Expenditures IProj. End. Working Capital FY03 FY2003 Projects CDBG FY 2003 Inflow/Infiltration Canyon Ridge, Line Replacement Sagebrush, Line Replacement Short St. to Copher Ct., Line Replacement East Fuller, Line Replacement Debt Service Misc. Drainage Improvements Hooding Mitigation Flooding Mitigation (FEMA) Aransas at Glenn Main Place Channel Stabilization Live Oak Drainage !Total FY2003 Projects Water Wastewater W&S Impact Impact CIP Fee Fee $2,416,449 $1,211,885 $680,118 1,717,182 4,133,631 761,890 1,973,775 (669,472) (298.120) (669,472) (298,120) $3,464,159 $1,675,655 315.845 320,000 3,780,004 1,995,655 (1,110,000) c2 614.330) (3,724,330) (279,671) (41.725) (321.396) 309,849 989,967 0 0 $989,967 45,000 1,034,967 Drainage CIP $359,557 57,250 416,807 0 0 $416,807 781,000 1,197,807 0 (1,070,000) 0 (90,250) 0 (1.160,250) $55,674 $1,674,259 $1,034,967 (270,000) (200,000) (175,000) (210,000) (87,000) (168,000) (279,671) ($1,110,000) ($279,671) 23 $37,557 (50,000) (250,000) (32,000) (250,000) (270,000) (218,000) $0 ($1,070,000) Fund Balance Summary - Capital Estimated FY01-02 and Budgeted FY02-03 Capital Improvement Projects IBeg. Working Capital FY02 FY02 Revenues Total Available: FY02 Expenditures Total Expenses: 'Ending Working Capital FY02 FY03 Budgeted Revenues Total Available: FY03 Projects Budgeted Carryover Total FY03 Budgeted Expenditures IProj. End. Working Capital FY03 Athletic Complex CIP $58,842 101,845 160,687 (15.199) (15,199) $145,488 1,650,000 1,795,488 (1,650,000) (145.488) (1,795,488) $0 FY2003 Projects Debt Service Texas Rangers Youth Ballpark (400,000) Parks @ Texas Star Phase III Construction (1,250,000) 'Total FY2003 Projects ($1,650,000) 24 Softball CIP $0 158,582 158,582 (157,718) (157,718) $864 160,356 161,220 (160,356) 0 (160.356) $864 (160,356) ($160,356) Golf Parks CIP CIP $1,011,868 $7,998 824,320 0 1,836,188 7,998 (1.669.751) 0 (1,669,751) 0 $166,437 $7,998 812,405 0 978,842 7,998 (812,405) 0 (165,444) 0 (977,849) 0 $993 $7,998 (812,405) ($812,405) Fund Balance Summary - Capital Estimated FY01-02 and Budgeted FY02-03 Capital Improvement Projects peg. Working Capital FY02 FY02 Revenues Total Available: Police Facility CIP $1,442,960 (17,863) 1,425,097 FY02 Expenditures 11,248,0991 Total Expenses: (1,248,099) !Ending Working Capital FY02 $176,998 FY03 Budgeted Revenues Total Available: 0 176,998 FY03 Projects 0 Budgeted Carryover (176,998) Total FY03 Budgeted Expenditures (176,998) IProj. End. Working Capital FY03 $0 FY2003 Projects EDC Incentives Building A Remodel Bob Eden Parking Fire Station #3 Design Mid Cities Roadway Illumination Driftw000d @ W Pipeline Traffic Signal Aransas @ Harwood Traffic Signal Glade Road Right of Way West Pipeline Gas Line Total FY2003 Projects $0 Streets CIP $11,030,142 722,401 11,752,543 (1371,374) (3,371,374) $8,381,169 515,489 8,896,658 (980,000) (7,730,586) (8,710,586) 25 $186,072 (160,000) (100,000) (120,000) (350,000) (250,000) ($980,000) Car Rental General Tax Half -Cent CIP CIP CIP $668,645 $1,517,241 $455,272 295,050 474,820 50,799 963,695 1,992,061 506,071 (871,366) (1,876,318) (125,106) (871,366) (1,876,318) (125,106) $92,329 $115,743 $380,965 0 1,473,550 27,000 92,329 1,589,293 407,965 0 (1,473,550) (25,000) (53 354) (107,9341 (222,160) (53,354) (1,581,484) (247,1601 $38,975 $7,809 $160,805 (25,000) (998,550) (75,000) (400,000) $0 ($1,473,550) ($25,000)I Where Does The Money Come From? By Fund FY02-03 Insurance Golf 3% 6% Softball 2% 1/2 Cent 4% **Other 8% G.O. Debt 6% Car Rental 20% CCPD 2% VirWA NINIMA NNWAN WNW 20,4 W & S Fund 18% 11 Risk/WC 1% General 30% Estimated Proposed Estimated Proposed Citywide Revenues FY01-02 FY02-03 **Other Funds: FY01-02 FY02-03 W & S Fund $13,729,530 $12,754,618 Cash & Debt $88,427 $0 Risk/WC $670,626 $660,799 Hotel/Motel $197,526 $227,000 General $21,903,583 $22,242,842 DEA Fund $75,000 $5,000 Car Rental $12,137,050 $14,162,800 Water & Sewer Debt $813,233 $491,248 G.O. Debt $4,211,981 $4,174,276 Equip. Replacement Fund $763,500 $1,196,157 **Other $5,976,539 $5,968,398 Drainage Utility Fund $631,310 $856,310 1/2 Cent $2,386,426 $2,973,584 Recreation Classes $260,500 $262,500 Softball $1,129,416 $1,256,772 Fleet Operations $772,615 $795,588 Golf $3,512,520 $4,202,247 Police Grants $199,797 $146,573 Insurance $1,847,816 $1,918,008 Arbor Daze $874,892 $675,500 CCPD $1,189,135 $1,506,979 Athletic Complex $232,500 $246,750 Total Revenues: $68,694,622 $71,821,323 Star Center Debt Service $1,067,239 $1,065,772 W&S revenues are generated by user fees from services supplied by the City. The Risk/WC and the Insurance fund are funded by premiums collected from employees and charges to other funds. The General fund generates revenues through sales tax collections, property tax collections, franchise fees, user fees, and fines. The Car rental fund is funded by a 5% fee charged on all short-term motor vehicle rentals within the city. G.O Debt is funded from a percent of property tax collections. Many of the other funds are supported by interfund charges and transfers including the Cash and Debt, W&S Debt, Equip. replacement, and Fleet Services. Other funds that are supported by user fees include the Drainage Utility, Recreation Classes, Arbor Daze, Golf, Softball, and Athletic Complex funds. Tax supported other funds include the Hotel/Motel Fund supported by occupancy taxes, 1/2 cent sales tax fund supported by the 4b economic development sales tax, and the CCPD fund supported by the 1/4 cent special purpose district sales tax. The DEA fund is supported by proceeds received from the sale of assets seized in connection with drug arrests. The traffic safety grant receieves grant funds from the state. 26 FY02-03 Citywide Expenditures W & S Fund Risk/WC General Car Rental G.O. Debt **Other 1/2 Cent Softball Golf Insurance CCPD Total Expenditures: Where Does The Money Go? By Fund Golf Softbal6% 1/2 Cent ° 4% **Other 8% G.O. Debt 6% Insurance 3% Car Rental 17% Estimated Proposed FY01-02 FY02-03 $13,855,907 $12,746,473 $669,071 $654,051 $21,886,825 $22,232,176 $9,352,538 $11,639,969 $4,169,994 $4,134,290 $5,910,928 $5,785,344 $2,241,727 $2,942,380 $1, 034, 476 $1,165, 276 $3,657,298 $4,091,121 $1,604,115 $1,893,664 $1,105,267 $1,494,332 $65,488,146 $68,779,076 CCPD 2% W & S Fund 19% /1•�M ■■■M11■■■ ■■■—■■■ 1■■■INII■■I ■■■■111111► i.u. Risk/WC 1% General 32% **Other Funds: Cash & Debt 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 FY01-02 FY02-03 $88,427 $0 $295,470 $226,645 $35,807 $5,000 $813,233 $491,248 $763,000 $1,161,700 $655,762 $827,343 $260,113 $259,835 $772,615 $795,588 $199,797 $146,573 $829,077 $667,200 $220,927 $224,700 $976,700 $979,512 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, Risk/WC, and Cash & Debt have been instrumental in protecting the employees of the City, as well as city monies. Each fund is setup to track expenditures and to maintain a high level of accountability. 27 70,000,000 60,000,000 - 50,000,000 - e40,000,000 - a 030,000,000 - 20,000,000 - 10,000,000 - 0 1998 General Revenues General 1998 16,472,583 1999 17,165,045 2000 19,275,770 2001 19,586,139 2002 Est. 21,903,583 2003 Prop. 22,242,842 Operating Budget Summary Combined Fund Revenues 1999 D Water and Sewer Water and Sewer 11,553,687 11,735,435 12.923.182 12.786,689 13,729,530 12,754,618 2000 2001 2002 Est. IH Enterprise ■ Special Revenue Enterprise Special Revenue Internal Service 6,075,450 3,356,637 3,019,241 6.952,285 3,503.223 3,030,372 7,852,987 10,427,184 2,964,443 7,446,202 15.340.161 3,326,462 7,413,753 16,184,934 1 3,370,369 8,295,667 19,021,936 1 3,774,964 2003 Prop. Olnternal Service TOTAL $40,477,598 $42,386,360 $53,443,566 $58,485,653 $62,602,169 $66,090,027 REVENUES: All amounts of money received by a government from external sources other than expense refunds, capital contributions, and residual equity transfers. BRIEF EXPLANATION OF REVENUES: Ad Valorem Taxes 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 49.72540 per $100 of valuation. Sales Tax 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. Additional Sales Tax An additional 1/40 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 Franchise fees are broad -based benefit taxes charged for the privilege of using right-of-way within the City of Euless. These fees are based on negotiable contractual agreements between the utility companies and the City and average about 5% of gross receipts. Municipal Court Fees These revenues consist of fines and fees collected from citations issued and jail arrests made by the City of Euless and D/FW Airport on a daily basis. Permits Permits are charges collected by the City for business licenses and permits for general construction. Interest Income Interest earnings from City investments based on monthly estimated invested balances earning current and realizable market rate. Grant Reimbursements Grant reimbursements from intragovernmental revenue sources including School Patrol Unit, Auto Theft Task Force, Traffic Safety, Victims Assistance, and DEA. Transfers Based on percentage of gross sales from various City funds (5% from enterprise funds and 2.5% from internal service funds). Water and Sewer Revenue derived from customers/citizens receiving benefits of water and wastewater services via user charges designed to fully recover costs. Half Cent Tax Revenues derived from an additional 1/20 sales tax approved by voters in 1993. State law allows this fund to be used only for economic development, parks, and libraries. Short-term Motor Vehicle Tax Revenue derived from a 5% tax imposed on the short-term rental of self-propelled motor vehicles including passenger cars, vans, SUV's, and light trucks. This tax was approved by voters and became effective February 1, 2000. Note that totals are slightly overstated due to interfund transfers. 28 70,000,000 60,000,000 • 50,000,000 • ` 40,000,000 • O Q 30,000,000 • 20,000,000 - 10,000,000 • n — 1998 M General Expenditures General 1998 16,902,737 1999 17,145,656 2000 17,778,691 2001 19.141,250 2002 Est. 21,886,825 2003 Prop. 22,232,176 Operating Budget Summary Combined Fund Expenditures 1999 ■Water and Sewer Water and Sewer 11,189,800 11,349,794 12,689,966 13,673,910 13,855,907 12,746,473 O•••4.0OOOOP� .00JOO•••VA 2000 i •000•O�OOOOS •e_..ee•_ee•. 2001 i •O•�000�0�0•, O••OO••••0.0••� .ee•e.e•.•.•.ec .4A!Q�!�!�SAS! 2002 Est. ®Enterprise • Special Revenue Enterprise 6,080,425 6,327,568 7,039,782 7,218,595 7,430,268 8,031,063 Special Revenue 3,324,746 2,592,983 8,194,876 13,687,306 13,230,606 16,454,899 Internal Service 2,958,937 2,905,804 2,791,905 3,226,899 3,124,613 3,709,415 EXPENDITURES: The cost of goods received or services rendered whether cash payments have been made or encumbered. BRIEF EXPLANATION OF EXPENDITURE LINE ITEMS: 2003 Prop 13Internal Service I TOTAL $40,456,645 $40,321,805 $48,495,220 $56,947,960 859,528,219 $63,174,026 Personal Services Covers all personnel related expenditures including salary, overtime, employee insurance, retirement, allowances, and other employee benefits. Materials & Sunolies Goods consumed or which materially and appreciably change through use. Subject to rapid depreciation, deletion and/or loss. Property Maintenance Contract or agreement to maintain City land. Infrastructure Maintenance Contract, repair or agreement for maintenance to City infrastructure. Enuioment and Vehicle Maintenance Contract, repair or maintenance of equipment and vehicles. Services and Miscellaneous Charaes Commodities, services, and activities performed by persons or organizations outside City operations under expressed or implied agreement. Transfers to Other Funds Expenditure reimbursement are items budgeted or accounted for in one fund and/or either direct or indirect charges to another fund. Depreciation Expense Only utilized in proprietary funds, this expense is for reduction in fixed assets. Prior Years Exoensg Accounting entries for audit purposes. Fixed Assets All expenditures for capital outlay in compliance with City capitalization policy. General Rule states that the item is over $1,000 in costs with an estimated useful life of over one year. Note that totals are slightly overstated due to interfund transfers. 29 Water FY03 $7.00 + 2.34 Prop per 1000 gals. FY02 $7.00 + 2.34 per 1000 gals. FY01 $7.00 + 2.34 per 1000 gals Operating Budget Tax Rate Taxable Valuation* Debt Rating: Moody's S&P Monthly Service Charges Sewer $5.20+90% of metered water usage @ $1.39 per 1,000 gals. $5.20+90% of metered water usage @ $1.39 per 1,000 gals. $5.20+90% of metered water usage @ $1.39 per 1,000 gals. Proposed FY03 $22,232,176 .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 Trash $6.92 $6.92 $6.92 General Fund Key Fiscal Points % Change 1.58% 0.00% 5.87% Estimated FY02 $21,886,825 .497254 per $100 Debt = .185288 M&O = .311966 Drainage $2.50 $2.50 $2.50 % Change 14.34% Recycling $1.66 per home $.86 per apt. unit $.83 for Seniors $1.66 per home $.86 per apt. unit $.83 for Seniors $1.60 per home $.85 per apt. unit $.80 for Seniors Actual FY01 $19,141,250 (3.40%) .514754 per $100 Debt = 0.17838 M&O = 0.336374 $1, 843,198, 291 23.20% $1, 496,117, 903 G.O. = Al Revenue = A2 Sales Tax Rev. = A2 G.O. = A+ Revenue = A *Includes minimum taxable value of properties under protest. G.O. = Al Revenue = A G.O. = A+ Revenue = A 30 General Fund Revenue Sources FY02-03 General Fund Revenues Property Taxes Prior Year Taxes Penalties & Interest Sales Tax Additional Sales Tax Mixed Drink Tax TXU Electric TXU Gas Telephone Franchise Sanitation Service Recycling Franchise Fee Cable Franchise Fee W&S Franchise Tax Swimming Pools Municipal Court Library Fees Ambulance Fees Jail Revenue Contractor Regulatory License Other Permits Grapevine Contract Fire Permits Health Permits Minimum Housing Misc. Permits and Building Permits Food Handlers License Interest Income Miscellaneous Police Program Reimbursements School Police Reimbursements Alarm Revenue Tower Lease Betterment Contributions Universal Hiring/Copsfast Transfers Use of Prior Year Fund Balance Transfers 13% Licenses/Permits 3% Fines & Fees 14% Franchise Fees 14% Actual FY 01 $4, 941, 862 $25,557 $29,512 $4,361,103 $1,090,276 $82,591 $1, 527,689 $208,533 $487,290 $104, 922 $14,396 $255,937 $611,588 $16,823 $2,685,156 $33,451 $265,917 $131,623 $33,414 $21,643 $58,575 $46,090 $39,375 $81,037 Fees $63,964 $211,541 $8, 090 $427,556 $29,741 $54,402 $244,041 $25,950 $98,156 $22,820 $109, 357 $1,136,161 $0 TOTAL Revenues $19,586,139 Interest 1% Miscellaneous 2% Property Taxes 27% Sales & Uses Taxes 26% Budget Estimated Proposed FY 02 FY 02* FY 03 $5,620,774 $5,418,496 $5,629,276 $60,650 $84,755 $66,560 $35,130 $50,157 $37,810 $4,659,100 $4,487,903 $4,547,061 $1,164,775 $1,121,976 $1,136,765 $89,657 $81,316 $82,310 $1,455,182 $1,666,353 $1,597,021 $136,555 $127,204 $145,601 $488,715 $510,834 $510,830 $106,746 $110,849 $110,850 $15,040 $15,040 $15,040 $238,361 $244,278 $223,490 $593,882 $593,882 $602,025 $15,000 $15,000 $15,000 $2,630,886 $2,625,553 $2,640,080 $37,000 $34,570 $34,570 $227,435 $266,318 $266,318 $160,874 $147,186 $225,000 $33,725 $36,340 $36,340 $18,335 $25,688 $20,240 $63,435 $62,720 $62,720 $51,000 $47,525 $47,525 $37,250 $41,540 $41,540 $79,896 $84,200 $84,200 $60,908 $67,482 $66,170 $232,000 $288,312 $239,340 $13,500 $8,195 $8,195 $280,000 $280,000 $280,000 $20,200 $162,334 $20,000 $50,980 $50,980 $50,980 $242,136 $242,136 $242,136 $32,840 $31,797 $31,797 $100,000 $100,000 $100,000 $24,000 $24,000 $24,000 $25,000 $25,000 $0 $1,412,250 $1,412,250 $1,363,045 $1,998,808 $1,311,414 $1,639,007 $22,512,025 $21,903,583 $22,242,842 31 $ Diff FY 02* to FY03 $210,780 ($18,195) ($12,347) $59,158 $14,789 $994 ($69,332) $18,397 ($4) $1 $0 ($20,788) $8,143 $0 $14,527 $0 $0 $77,814 $0 ($5,448) $0 $0 $0 $0 ($1,312) ($48,972) $0 $0 ($142,334) $0 $0 $0 $0 $0 ($25,000) ($49,205) $327,593 $339,259 % Diff. FY02* to FY03 4% -21 -25% 1% 1% 1% -4% 14% 0% 0% 0% -9% 1% 0% 1% 0% 0% 53% 0% -21% 0% 0% 0% 0% -2% -17% 0% 0% -88% 0% 0% 0% 0% 0% -100% -3% 25% 2% General Fund FY 03 Revenue Assumptions Revenue Source _ 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 Assumption s 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 growth of 2°/0 over FY02 estimates, less estimated losses from closed businesses of approximately $30,000 Based on 25% of projected sales tax revenues. Based on three-year average collections. Based on two-year average collections. Based on three-year average collections. Projected to remain flat with FY02 estimates Projected to remain flat with FY02 estimates. Projected to remain flat with FY02 estimates. Projected to remain flat with FY02 estimates, less reduction due to the exclusion of high speed data lines. Based on 5% of gross receipts. Projected to remain flat with FY02 estimates. Based on three-year average collections. Projected to remain flat with FY02 estimates. Projected to remain flat with FY02 estimates. Projections based on new jail capacity. Projected to remain flat with FY02 estimates. Based on three-year average collections. Projected to remain flat with FY02 estimates. Projected to remain flat with FY02 estimates. Projected to remain flat with FY02 estimates. Projected to remain flat with FY02 estimates. Based on three-year average collections. Based on five-year average collections. Projected to remain flat with FY02 estimates. Projected to remain flat with FY02 estimate. Interest rates have decreased significantly during the current year. Projected to remain flat with FY02 estimates. Projections are assuming continued funding from grants, based on assigned officers' current salary. Based on current salaries of four patrol officers. Projected to remain flat with FY02 estimates. Projected to remain flat with FY02 estimates. Projected to remain flat with FY02 estimates. 5% of water & drainage revenue. 32 $25,000,000 $20,000,000 $15,000,000 c a) N $10,000,000 $5,000,000 $0 I0 Property Taxes ® Interest Income REygou :$0URGE Y:.... . . Property Taxes $4,509,370 $4,997,210 Franchise Fees $2,848,741 $2,898,969 Sales & Use Taxes $4,884,946 $5,887,557 Fines & Fees $2,596,429 $2,779,513 Licenses & Permits $553,066 $662,041 $563,729 Interest Income $364,346 $434,752 $427,556 Int'govern./Misc. $1,408,147 $1,615,728 $1,737,451 General Fund Multi -Year Analysis ...................... • • . tif+1+iN.Y.i:+:i:♦:a:a+ +Gf:*ta + nc 7-77 } } } } y } } } }-} }'}.yi}S}{y{}{}}f}Sy{}{}{}fy { { { { { { { S < { { < S S { S S S < S { < { { S L S C { { { < < i } y y y } } } } y } } } } } } } y } y } } } } } } } } } y } } } } } } y } y } } } } y }< } { { { { < { { { { { { ( < { S L i { { { S S { { 2 { { < i { { S < i S S < L < t S { { S y } } } } } } y y y } } } } } } y y } } } } } } y y } } y } y } } } y y } } } } } } } } } { L { i < t { S { { < t { < S { < { < i < t S < { < { < t f S { { _{ _T _ -.T f �+ • y y y y y}} y y y y} y} y} r y y} y y �, FY 1999 0Franchise Fees o Int'govern./Misc. FY 2000 FY 2001 FY 2002 FY2003 0 Sales & Use Taxes ❑ Fines & Fees ■ Licenses & Permits AGT4JAG: ACTUAL : AG71; >::: E .T .m.47. D: FY:20Q F:1f:2O02:::::=: $4,996,931 $5,553,408 $3,210,355 $3,268,440 $5,533,970 $5,691,195 $3,116,147 $3,073,627 $661,932 $280,000 $3,374,981 Property Taxes 26% Franchise Fees 17% 15% 16% 15% Sales & Use Taxes 28% 31 % 28% 26% Fines & Fees 15% 14% 16% 14% Licenses & Permits 3% 3% 3% 3% Interest Income 2% 2% 2% 1% Int'govern./Misc. 8% 8% 9% 15% TOTAL 100.00% 100.00% 100.00% 100.00% TOTAL $17,165,045 $19,275,770 $19,586,139 $21,903,583 ....................................................................... ....... Revenue:Saurc :-: Percentage f: Genera. Fu:nd:Revenues: 26% 26% 25% :PROPO:SEO: FY2o43::::::: $5,733,646 $3,204,857 $5, 766,136 $3,165,968 $606,270 $280,000 $3,485,965 $22,242,842 ................ 26% 14% 26% 14% 3% 1% 16% 100.00% °f :DIFF::FY02: 3.2% -1.9% 1.3% 3.0% -8.4% 0.0% 3.3% 1.5% 25.77% 15.47% 27.83% 14.74% 3.06% 1.82% 11.31% 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 less dependent on one revenue source. FY03 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 27.83% of the total. The property tax trend is the second highest source at 25.77% and franchise fees third at 15.47%. Fines and Fees make up approximately 14.74% of total revenues with other sources varying from 2% to 12%. The General fund has become less reliant on property taxes to the point that the FY03 proposed budget would bring in approximately $32,490 more dollars from sales tax than property taxes. 33 The Cost of City Services Based on average home value of $110,820 each household will pay $441* in city taxes for the year, or $36.74 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 & 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 In comparison, the cost of Cable TV with extended basic service and HBO is over $46 per month. $110,820 x 20% or $110,820-22,164 = $88,656 $88,656 x .497254/100 = $440.85/year $440.85 / 12 months = $36.74 per month (assuming that 20%Homestead Exemption is used) Ak„ PP 34 $120,000 $110,000 - $100,000 <a > cm $90,000 c`a m > $80,000 cc $70,000 $60,000 $600 Average Home Value $71,093 $▪ 71,166 $73,303 $75,572 $77,2 $88,606 $84,290 $81,211 $93,39 $100,968 $110,820 a 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 YEAR These values are computed by the Tarrant Appraisal District based on annual valuation of property. Since 1992, the average home value has continued to increase. Typical Tax Bill Homes valued at $500 - approximately $70,000 $400 N $300 0 C1 $200 $100 - $0 Homes valued at approximately $30,000 Tax Liabilities 0 FY00 0 FY01 ® FY02 I Homes valued at approximately $100,000 Taxable FY01 FY02 FY03 Difference Value 0.514754 0.497254 0.497254 From Prior Yr $30,000 $154.43 $149.18 $149.18 $0.00 $70,000 $360.33 $348.08 $348.08 $0.00 $100,000 $514.75 $497.25 $497.25 $0.00 Approximated Euless property values only. Category values do not include exemptions. 35 Adj. Net Taxable Value Assessed Proposed Tax Rate per $100 Valuation Estimated Tax Levy Est. Percent of Collection (O&M and I&S) Estimated Collections General Fund Operating & Maintenance Debt Service TOTAL 0.700000 0.600000 • 0.500000 j 0.400000 0 0 00000 • 0.200000 0.100000 • 0.000000 PROPERTY TAXES Estimated Revenues FY03 $1,951,370,296 0.497254 $9,703,267 97.25% $9,543,095 100.00% Proposed Fund Distribution Rate 0.298479 0.198775 0.497254 Percent 60.03% 39.97% 100.00% ITen Year Breakdown of Tax Rate' 1996 1999 Fiscal Year 0 Operating Funds 2000 2001 $ Amount $5,664,259 $3,878,836 $9,543,095 2002 ■ Interest & Sinking Funds 2003 Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 1994 0.458096 0.160521 0.618617 1995 0.454438 0.161562 0.616000 1996 0.456229 0.149771 0.606000 1997 0.354869 0.190111 0.544980 1998 0.360855 0.163899 0.524754 1999 0.347530 0.177224 0.524754 2000 0.356440 0.158314 0.514754 2001 0.336374 0.178380 0.514754 2002 0.311966 0.185288 0.497254 2003 0.298479 0.198775 0.497254 In 1997, an additional sales tax of 1/40 was passed to reduce property taxes. * Additional Sales Tax $1,136,765 $0 $1,136,765 Total $6,801,024 $3,878,836 $10,679,860 From 1994 to 2003 the Interest and sinking portion of the tax rate has Increased 24%, while the operating and maintenance portion of the tax rate has decreased by 35%. The tax rate ratio funding operations and interest & sinking has averaged 68 % and 32%, respectively, from FY94 to FY03. 36 Overlapping Tax Liability Average Homeowner $0.232400 Hospital 8% $0.497254 Euless 17% $0.139380 Jr. College 5% $0.272500 County 10% $1.711900 HEB ISD 60% Historically, the City of Euless' portion of this tax liability has continued to decline. This information is utilized to determine the total tax liability of the average homeowner in the City of Euless. The current tax rates are shown. The total overlapping debt for our citizens is $2.853434 for the 2002 tax year, with the City's share approximately one fifth of the combined total at 17%. The average residential assessed valuation is estimated at $110,820. Based on this average value, the total overlapping tax liability for 2002 is $3,162. 37 Per $100 Valuation 3.000000 �-. 2.500000 2.000000 d 0 1.500000 d to 1.000000 H 0.500000 0.000000 1994 1995 II Jr. College PROPERTY TAXES Direct & Overlapping 1996 1997 1998 1999 Fiscal Year 2000 2001 2002 2003 ID Hospital 8 County ® City m School I Historical Property Tax Rates -Direct & Overlapping Fiscal Year Jr. College Hospital County City School TOTAL 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 0.046710 0.056510 0.055460 0.058000 0.057690 0.106400 0.106410 0.106410 0.106410 0.139380 0.242100 0.244640 0.239840 0.240000 0.234070 0.234070 0.234070 0.234070 0.234070 0.232400 0.271880 0.271870 0.266603 0.267000 0.264836 0.264836 0.264836 0.274785 0.274785 0.272500 0.618617 0.616000 0.606000 0.544980 0.524754 0.524754 0.514754 0.514754 0.497254 0.497254 1.515000 1.535000 1.534467 1.617000 1.606257 1.606257 1.631800 1.677500 1.653000 1.711900 2.694307 2.724020 2.702370 2.726980 2.687607 2.736317 2.751870 2.807519 2.765519 2.853434 % Change Jr. College Hospital County City School TOTAL 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 21% 21% -2% 5% -1% 84% 0% 0% 0% 31% 0% 0% -2% 0% -1% 0% 0% 4% 0% -1% 0% 0% -2 % -10% -4 % 0% -2% 0% -3% 0% 5% 3% -1% 4% 3% Ten Year Average Jr. College Hospital County City School TOTAL 1994-2003 15.96% -0.30% 0.03% -2.16% 138% 0.70% The City tax rate has shown an average decrease over the past ten years of 2.16%. Although most of the other taxing entities have shown average increases over the past ten years. 38 Property Tax Revenues Revenue FY 02 Type Collections Current Year Prior Year Penalty & Int. Total YTD Collection Review As of 09/30/02 $8,668,507 $102,951 $74,355 1 $8,845,812 1 Notes: Collections include General & Debt Service Funds. Report Month October November December January February March April May June July August September FY 01 Collections $7,562,145 $41,316 $43,346 $7,646,807 Property Tax Monthly Revenues Current Year Collections Amount Difference $1,106,362 l $61,635 l $31,009 1 $1,199,005 l FY 02 FY 01 Amount Collections Collections Difference $126,653 $79,964 $46,689 $819,632 $279,823 $539,809 $2,027,268 $1,939,984 $87,284 $3,166,666 $2,976,654 $190,013 $1,933,139 $1,851,286 $81,853 $162,696 $58,127 $104,569 $39,665 $30,003 $9,662 $94,869 $24,187 $70,682 $60,872 $91,618 ($30,746) $206,835 $213,974 ($7,139) $20,725 $11,525 $9,200 $9,487 $5,000 $4,487 Difference 14.6% 149.2% 71.5% 15.7% Difference PY 58.4% 192.9% 4.5% 6.4% 4.4% 179.9% 32.2% 292.2% -33.6% -3.3% 79.8% 89.7% TOTAL YTD through June 1 $8,668,507 1 $7,562,145 ( $1,106,362 I 14.6% Note: Collections do not include Penalties or Interest Revenues in $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1, 500,000 $1,000,000 $500,000 $0 Property Tax Monthly Revenues Current Year Collections Lflh1 LU. ❑FY01 ■ FY 02 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEPT Comparison FY 01 to FY 02 39 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep City of Euless Summary of General Fund Sales Tax 1999-00 Monthly YTD $244,122 $394,773 $414,524 $248,701 $414,700 $342,153 $278,198 $385,338 $314,776 $295,871 $411,543 $343,937 $244,122 $638,895 $1,053,419 $1,302,119 $1,716,819 $2,058,972 $2,337,170 $2,722,508 $3,037,284 $3,333,155 $3,744,697 $4,088,635 AVG: $340,720 HI: $414,700 LO: $244,122 $600,000 $500,000 - $400,000 - $300,000 - $200,000 - $100,000 - $0 OCT ®1999-00 % of 2000-01 Total Monthly 6% $296,250 16% $487,662 26% $341,856 32% $273,903 42% $429,483 50% $268,647 57% $280,588 67% $470,726 74% $329,053 82% $362,874 92% $445,447 100% $357,458 AVG: HI: LO: YTD $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 $361,996 $487,662 $268,647 % 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: General Sales Tax Revenue! NOV DEC JAN ®2000-01 FEB MAR APR ■ 2001-02 1 40 % of 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% MAY JUNE JULY AUG SEPT Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 1999-00 Monthly YTD $61,030 $98,693 $103,631 $62,175 $103,675 $85,538 $69,549 $96,335 $78,694 $73,968 $102,886 $85,984 AVG: HI: LO: $140,000 $120,000 - $100,000 - $80,000 - $60,000 $40,000 $20,000 $0 $61,030 $159,724 $263,355 $325,530 $429,205 $514,743 $584,292 $680,627 $759,321 $833,289 $936,174 $1,022,159 $85,180 $103,675 $61,030 City of Euless 1/4 ¢ Additional Sales Tax % of 2000-01 Total Monthly YTD 6% 16% 26% 32% 42% 50% 57% 67% 74% 82% 92% 100% OCT NOV DEC I ®1999-2000 0 2000-2001 $74,063 $121,916 $85,464 $68,476 $107,371 $67,162 $70,147 $117,681 $82,263 $90,719 $111,362 $89,364 AVG: HI: LO: $74,063 $195,978 $281,442 $349,918 $457,289 $524,451 $594,598 $712,279 $794,543 $885,261 $996,623 $1,085,987 $90,499 $121,916 $67,162 % of 2001-02 Total Monthly 7% 18% 26% 32% 42% 48% 55% 66% 73% 82% 92% 100% $84,678 $115,589 $85,288 $74,307 $124,588 $72,143 $72,718 $112,177 $85,494 $89,684 $114,660 $85,778 AVG: HI: LO: % of YTD Total $84,678 $200,267 $285,555 $359,862 $484,450 $556,593 $629,311 $741,488 $826,982 $916,666 $1,031,326 $1,117,104 11/4 ¢ Additional Sales Taxi Po JAN FEB IN 2001-2002 J MAR 41 APR MAY $93,092 $124,588 $72,143 JUNE JULY AUG 8% 18% 26% 32% 43% 50% 56% 66% 74% 82% 92% 100% SEPT Municipal Court Revenues FY 99-00 % of MONTHLY YTD Total MONTHLY OCT $64,550 $64,550 3% $273,153 NOV $323,207 $387,757 17% $188,856 DEC $167,068 $554,825 25% $171,840 JAN I $156,294 $711,119 32% $259,388 FEB $182,434 $893,553 40% $236,506 MAR $195,544 $1,089,096 48% $249,159 APR $135,668 $1,224,764 54% $197,801 MAY $202,162 $1,426,927 63% $205,748 JUN I $192,411 $1,619,337 72% $198,330 JUL I $202,988 $1,822,325 81% $221,319 AUG I $229,251 $2,051,576 91% $231,013 SEP I $200,832 $2,252,408 100% $179,892 Total I $2,252,408 $2,613,005 $ Revenues(Thousands) $350,000 $300,000 - $250,000 $200,000 $150,000 $100,000 $50,000 $0 OCT NOV DEC JAN FY 00-01 % of YIQ Total $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 10% 18% 24% 34% 43% 53% 60% 68% 76% 84% 93% 100% MUNICIPAL COURT Monthly Revenues MONTHLY $248,185 $160,675 $196,145 $201,120 $223,918 $202,668 $253,730 $221,191 $200,446 $207,100 $214,856 $230,721 $2,560,756 FEB MAR APR MAY JUN ®FY 99-00 Z FY 00-01 ■ FY 01-02 I FY 01-02 % of YTD Total $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 JUL AUG 10% 16% 24% 31% 40% 48% 58% 67% 75% 83% 91% 100% SEP 42 Municipal Court Case Volume Analysis FY 99-00 I I FY 00-01 FY 01-02 Monthly % Change MONTH City DEW Total City DEW IQtal City DFW Total (Prior_Y[) OCT 1,953 362 2,315 2,512 289 2,801 2,054 234 2,288 -18.31% NOV 2,081 259 2,340 2,223 279 2,502 2,236 264 2,500 -0.08% DEC 2,037 371 2,408 I 2,708 242 2,950 2,164 300 2,464 -16.47% JAN 2,140 352 2,492 2,776 214 2,990 2,851 297 3,148 5.28% FEB 2,341 324 2,665 1 2,369 166 2,535 2,978 259 3,237 27.69% MAR 2,474 340 2,8141 2,500 292 2,792 2,506 172 2,678 -4.08% APR 1,954 335 2,289 2,457 232 2,689 2,212 529 2,741 1.93% MAY 2,391 518 2,909 2,735 190 2,925 2,274 337 2,611 -10.74% JUN 3,333 324 3,657 2,175 383 2,558 1,701 337 2,038 -20.33% JUL 2,787 419 3,206 2,469 353 2,822 3,101 262 3,363 19.17% AUG 3,658 414 4,072 3,212 309 3,521 2,957 337 3,294 -6.45% SEP 3,274 437 3,711 2,573 145 2,718 3,322 296 3,618 33.11% Total 30,423 5 34,878 30.709 3.094 33,803 30,35§ 24 33,980 % of Total 4,000 3,500 - 3,000 - w2,500 - >2,000 - m 1,500 - 1,000 - 500 - 87.2%I 12.8%I 100.0%I 1 90.8%I 9.2%I 100.0%I 1 89.3%I 10.7%I 100.0%I Municipal Court Monthly Cases Filed Yf/ 0 _ [ , -r-- OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Comparison of FY01 to FY02 City of Euless DFW Airport FY 00 Totals 43 Franchise Taxes TXU Electric TXU Gas Telephone City Garbage Service Recycling Franchise Cable TV W & S Franchise Total Franchise Taxes Summary of Franchise Tax Revenues As of 09/30/02 Budget FY 02 $1,455,182 136,555 488,715 106,746 15,040 238,361 593,882 $3,034,481 Actual FY 02 $1, 777, 749 127,649 543,043 105,187 15,127 238,612 572,775 $3,380,143 Budget Actual/Budget FY 01 122.2% 93.5% 111.1% 98.5% 100.6% 100.1% 96.4% 111.4% $1,331,408 117,545 488,715 102,640 14,462 229,193 572,954 $2,856,917 Actual FY 01 $1,527,689 208,533 487,290 104,922 14,396 255,937 611,588 $3,210,355 cyo Actual/Actual A franchise fee is collected from public utilities for the privilege of providing services within the City's limits. levied by local governments and passed through to consumers of the utilities in the form of service prices. Franchise fees are 5.3% more than prior year due primarily to TXU Electric and Telephone Franchise fees. is down from prior year, due to unusally cold winter months in prior year. * TXU Electric makes an annual payment in May, which represents 4% of their gross receipts. This source represents 6.5% of the General Fund budgeted revenues. * TXU Gas payments are equal to 4% of their gross receipts on a quarterly basis. These receipts represent 0.61 % of the General Fund budgeted revenues. * Telephone companies make payments based on a fee per number of access lines. This source represents 2.17% of General Fund budgeted revenues. * Trinity makes monthly payments which are equal to 5% of gross receipts. These receipts represent .47% 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 1.06% 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 2.64% of the General Fund revenues. 44 16.4% -38.8% 11.4% 0.3% 5.1% -6.8% -6.3% 5.3% Fees are TXU Gas DEVELOPMENT REVENUE SUMMARY FY 99-00 % of MONTHLY YID) Total OCT $51,055 $51,055 NOV $37,549 $88,604 DEC $31,889 $120,493 JAN $67,986 $188,479 FEB $72,706 $261,185 MAR $77,501 $338,686 APR $37,899 $376,586 MAY $68,501 $445,086 JUNE $79,711 $524,797 JULY $43,058 $567,856 AUG $42,653 $610,509 SEPT $49,196 $659,704 Total $659,704 $450,000 $400,000 - $350,000 - $300,000 - $250,000 - $200,000 - $150,000 - $100,000 - $50,000 - $0 8% 13% 18% 29% 40% 51% 57% 67% 80% 86% 93% 100% FY 00-01 % of MONTHLY YID Total $48,944 $30,735 $53,293 $78,204 $47,422 $37,305 $43,838 $46,773 $59,544 $40,193 $42,196 $35,826 $564,273 $48,944 $79,679 $132,972 $211,176 $258,598 $295,903 $339,741 $386,514 $446,058 $486,251 $528,447 $564,273 9% 14% 24% 37% 46% 52% 60% 68% 79% 86% 94% 100% FY 01-02 % of MONTHLY YID Total $51,840 $40,869 $71,208 $56,944 $57,618 $81,344 $79,285 $187,501 $79,849 $78,234 $383,859 $75,040 $1,243,591 (Development Monthly Revenues' OCT NOV DEC JAN FEB MAR APR MAY $51,840 4% $92,709 7% $163,917 13% $220,861 18% $278,479 22% $359,823 29% $439,108 $626,609 50% $706,458 $784,692 63% $1,168,551 94% $1,243,591 100% JUNE JULY AUG ® FY 99-00 FY 00-01 ■ FY 01-02 45 SEPT 35% 57% This page intentionally left blank. 46 General Fund Expenditure Sources Finance FY02-03 Non -Depart General Fund Expenditures City Council Administration City Secretary Library Facility Maintenance Total - Admin. Finance/Budget Municipal Court Accounting Data Processing Personnel Purchasing Total - Finance Police Administration Police Patrol Police CID Police Service Police Detention Total -Police Fire Marshall/Education Emergency Management Fire Administration EMS/Suppression Total -Fire IPlanning & Development Inspection Services Environmental Health Total -Development Leisure Services Parks Swimming Pools Projects/Special Events Recreation Admin. Total -Community Services Street Maintenance Animal Control City Engineer Total - Public Works Legal Services Non -Departmental Betterment Total - Non -Depart. Total Expenditures 17% Development 4% Fire i 21% ■ ■ ■ r Police 29% Public Works 5% Community Srvc. 9% Admin. 8% $ Diff % Diff. Actual Budget Estimated Proposed FY 02* FY02* FY 01 FY 02 FY 02* FY 03 to FY03 to FY03 $45,874 $44,775 $44,775 $45,000 $225 1% $185,301 $188,511 $188,511 $185,424 ($3,087) -2% $219,591 $240,157 $240,157 $240,599 $442 0% $682,611 $818,210 $818,210 $721,384 ($96,826) -12% $595,023 $550,932 $550,932 $572,666 $21,734 4% $1,728,400 $1,842,585 $1,842,585 $1,765,073 ($77,512) -4%I $121,906 $160,654 $160,654 $179,342 $18,688 12% $512,231 $523,738 $523,738 $532,160 $8,422 2% $120,030 $158,067 $158,067 $236,836 $78,769 50% $272,229 $297,539 $297,539 $287,900 ($9,639) -3% $244,443 $275,059 $275,059 $261,241 ($13,818) -5% $35,077 $55,736 $55,736 $55,980 $244 0% $1,305,916 $1,470,793 $1,470,793 $1,553,459 $82,666 6%I $290,467 $339,080 $339,080 $329,607 ($9,473) -30/o $3,595,270 $3,765,858 $3,765,858 $3,440,530 ($325,328) -9% $1,064,125 $1,180,117 $1,180,117 $1,090,288 ($89,829) -8% $857,393 $989,257 $989,257 $1,015,273 $26,016 3% $573,210 $748,991 $748,991 $765,228 $16,237 2% $6,380,465 $7,023,303 $7,023,303 $6,640,926 ($382,377) -5% $330,054 $365,960 $365,960 $350,482 ($15,478) -4% $2,603 $5,245 $5,245 $5,245 $0 0% $282,876 $323,854 $323,854 $322,981 ($873) 0% $3,626,718 $3,904,858 $3,904,858 $3,983,286 $78,428 2% $4,242,251 $4,599,917 $4,599,917 $4,661,994 $62,077 1% $135,107 $272,628 $272,628 $252,756 ($19,872) -70/. $564,019 $459,573 $459,573 $481,112 $21,539 5% $56,355 $108,233 $108,233 $145,365 $37,132 34% $755,481 $840,434 $840,434 $879,233 $38,799 5%1 $405,630 $464,638 $464,638 $477,054 $12,416 3% $1,098,520 $1,247,536 $1,247,536 $1,227,664 ($19,872) -2% $70,639 $75,730 $75,730 $74,528 ($1,202) -2% $89,753 $97,496 $97,496 $97,528 $32 0% $59,264 $72,924 $72,924 $73,468 $544 1% $1,723,806 $1,958,324 $1,958,324 $1,950,242 ($8,082) 0%j $734,672 $792,474 $792,474 $746,030 ($46,444) -6% $159,852 $166,630 $166,630 $187,021 $20,391 12% $111,186 $124,328 $124,328 $120,320 ($4,008) -3% $1,005,710 $1,083,432 $1,083,432 $1,053,371 ($30,061) -30/0 $123,048 $125,000 $125,000 $105,000 ($20,000) -16% $1,846,587 $3,608,431 $2,921,037 $3,600,878 $679,841 23% $29,586 $22,000 $22,000 $22,000 $0 0% $1,999,221 $3,755,431 $3,068,037 $3,727,878 $659,841 22% $19,141,250 $22,574,219 $21,886,825 $22,232,176 $345,351 2% 47 GENERAL FUND Department FY 01 Actual FY 02 Budget FY 02 Estimated FY 03 Proposed City Council/Administration Personnel $1,059,359 $1,121,108 $1,121,108 $1,160,015 Operations $643,528 $621,483 $621,483 $605,058 Capital $25,513 $99,994 $99,994 $0 TOTAL $1,728,400 $1,842,585 $1,842,585 $1,765,073 1 Fiscal & Administrative Services Personnel $963,731 $1,078,131 $1,078,131 $1,180,492 Operations $336,235 $392,662 $392,662 $372,967 Capital $5,950 $0 $0 $0 TOTAL $1,305,916 $1,470,793 $1,470,793 $1,553,459 Police Personnel Operations Capital TOTAL $6,038,715 $6,580,693 $6,580,693 $6,255,919 $339,916 $431,110 $431,110 $374,607 $1,834 $11,500 $11,500 $10,400 $6,380,465 $7,023,303 $7,023,303 $6,640,926 Fire Personnel $3,994,820 $4,279,353 $4,279,353 $4,371,923 Operations $237,427 $303,124 $303,124 $285,821 Capital $10,004 $17,440 $17,440 $4,250 TOTAL $4,242,251 $4,599,917 $4,599,917 $4,661,994 Planning & Development Personnel $684,938 $724,894 $724,894 $799,732 Operations $70,543 $115,540 $115,540 $79,501 Capital $0 $0 $0 $0 TOTAL $755,481 $840,434 $840,434 $879,233 Community Services Personnel $1,364,333 $1,514,726 $1,514,726 $1,530,976 Operations $359,473 $443,598 $443,598 $419,266 Capital $0 $0 $0 $0 TOTAL $1,723,806 $1,958,324 $1,958,324 $1,950,242 Public Works Personnel $689,039 $760,269 $760,269 $741,558 Operations $316,671 $323,163 $323,163 $311,813 Capital $0 $0 $0 $0 TOTAL $1,005,710 $1,083,432 $1,083,432 $1,053,371 Nondepartmental Personnel $48,071 $156,153 $156,153 $636,901 Operations $1,174,090 $2,000,470 $2,000,470 $1,855,970 Capital $777,060 $1,598,808 $911,414 $1,235,007 TOTAL $1,999,221 $3,755,431 $3,068,037 $3,727,878 FUND TOTAL $19,141,250 $22,574,219 $21,886,825 $22,232,176 48 $20,000,000 $16,000,000 N$12,000,000 m a W $8,000,000 $4,000,000 0 General Fund Expenditures Multi -Year Comparison Capital Costs within the General fund have remained relatively constant between FY94 and FY95 varying between 1% and 2% of the total general fund budget. However, in FY96 and FY97, capital purchases rose to 9% due to one-time purchases. Since FY98, capital expenses has - varied between 3% and 4%. FY03 has about 6% budgeted for capital / 1994 1995 1996 Although increasing in total dollars, personnel costs continue to represent approximately 75% of the general fund budget. YEAR 1994 1995 1996 1997 1998 1999 2000 2001 2002 Est. 2003 Prop. PERSONNEL $9,192, 349 $9,408,078 $10,361,685 $11,410,369 $12, 564, 363 $13,410,021 $13,964,094 $14, 843, 006 $16,215,327 $16,677,516 Although operating costs have increased in total dollars, they remain around 20% of the total general fund budget. 1997 1998 1999 2000 2001 2002 2003 Est. Prop. ® PERSONNEL E] OPERATING IT CAPITAL I OPERATING $2,410,309 $2,650,772 $2,669,113 $3,186,120 $3,608,107 $3,248,697 $3,359,458 $3,477,883 $4,631,150 $4,305,003 CAPITAL TOTAL $208,479 $11,811,137 $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 $1,040,348 $21,886,825 $1,249,657 $22,232,176 49 GENERAL FUND EXPENDITURES PER CAPITA 18,000,000 16,000,000 - 14,000,000 - 12,000,000 - a 10,000,000 - m 0 a 8,000,000 - 6,000,000 - 4,000,000 - 2,000,000 - 0 ................. ........... . . +t D+.+' 14.1.410 '.*.;+:*:!.tf;f0Ti11ri7ATITn Ar,0/ I\ **+++*+++++,+++*,**ii itlinb:+t+++++++++• • + y♦+fir:+:r!+!+:r:+w!r!�r'!+�+. 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 ❑ Police l Fire ❑ Parks & Recreation Ill Streets El Library ■ Environmental Health 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 66% and 8592% respectively (per Capita increase: $101-$138 and $64-$97). While user fees have increased, so has library services, thus expenditures have increase by 64% (Per Capita increase $11-$15). Environmental Health services has decreased 25% (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 82% increase in expenditures (per Capita increase: $27-$41). Maintenance and repair of city streets have resulted in an increase of 42% (Per Capita increase $13-$16). This excludes the $300,000 set aside for street overlay annually. Population Department 39,550 40,127 Actual Actual Library 440,597 Per Capita 11 Street 526,136 Per Capita 13 Police 3,991,491 Per Capita 101 Fire 2,525,086 Per Capita 64 Health 193,964 Per Capita 5 Parks/Recreation 1,073,714 Per Capita 27 General Fund Transfers Total Per Capita U.S. D/FW Metroplexl 40,400 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 40,850 41,300 42,900 Actual Actual Actual 44,700 45,500 46,166 47,950 Actual Actual Estimated Proposed 501,201 566,775 569,152 685,206 682,611 12 14 13 15 15 654,206 699,140 701,840 746,978 734,672 16 17 16 17 16 5,050,492 5,534,659 5,786,258 5,991,244 6,380,465 124 134 135 134 140 3,230,918 3,494,054 3,683,591 3,902,992 4,242,251 79 85 86 87 93 106,356 108,836 118,460 54,195 56,355 3 3 3 1 1 1,723,806 38 1,286,967 1,428,942 1,490,037 1,625,882 32 35 35 36 :::::::REVENUES: ::::: : 1089,113 11,835,759 13,155,914 114,121,710 115,816,464 16,466.077 18,551,928 18,449,978 1 20,491.333 547,239 535,152 537,119 I 635,6181 656.119 698,968 723,842 1,136,161 1 1.412,250 11,536,352 12,370,911 13,693,032 114,757,329 1 16,472, 583 17,165,045 19,275,770 19,586,139 1 21,903,583 292 308 339 I 361 I 399 400 431 430 1 474 818,210 18 792,474 17 7,023,303 152 4,599,917 100 108,233 2 1,958,324 42 .............. 142.E 146.9 I 151.0 I 155.5 I 158.5 I 160.2 138.6 146.5 I 146.5 I 150.7 I 152.8 I 154.3 50 164.7 I 159.6 I 170.4 166.8 174.8 172.6 721,384 15 746,030 16 6,640,926 138 4,661,994 97 145,365 3 1,950,242 41 20,879,797 1,363,045 22,242,842 464 176.1 172.6 Water & Sewer Revenue Sources FY02-03 Penalties 2% Interest 2% Sanitation 1% Sewer 28% Other^ 7% Recycling 2% I1�! Water 58% 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 $940,044 represents 7% 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 Prior Yr Balances/Transfers^ Total Revenues Actual FY 01 $442,992 $104,922 $7,361,182 $3,635,063 $42,820 $65,208 $188,427 $11,968 $188,493 $27,095 $273,519 $445,000 $12,786,689 Budget FY 02 $300,000 $106,065 $7,300,000 $3,592,859 $47,000 $42,050 $35,416 $6,000 $150,000 $26,000 $272,250 $2,009,812 $13,887,452 Estimated FY 02* $275,000 $111,071 $7,218,623 $3,588,943 $47,000 $101,359 $35,416 $5,000 $196,533 $27,555 $281,996 $1,841,034 $13,729,530 Proposed 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 $729,130 $12,754,618 $ Diff FY 02* to FY03 ($15,000) $2,221 $133,926 $15,621 $0 $0 ($5,416) $0 $0 $0 $5,640 ($1,111,904) ($974,912) % Diff. FY02* to FY03 -5% 2% 2% 0% 0% 0% -15% 0% 0% 0% 2% -60% -7% 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. 51 Water & Sewer Fund FY 03 Revenue Assumptions Revenue Source Interest Income Sanitation Services Water Service Sewer Service Sale of New Meters Reconnect Fees Inspection Fees Water & Sewer Miscellaneous Penalties Initiation & Transfer Fees Recycling Fees Assumptions Projected to decrease slightly over FY02 estimates. Interest rates have experienced a significant decline. Average growth of 2% over FY02 estimate. Based on three-year average revenue. Based on three-year average revenue. Projected to remain flat with FY02 estimates. Projected to remain flat with FY02 estimates. Projected slight decrease from FY02 estimates. Projected to remain flat with FY02 estimates. Projected to remain flat with FY02 estimates. Projected to remain flat with FY02 estimates. Projected 2% growth over Fy02 estimates.. 52 Water & Sewer Expenditure Sources FY02-03 Sewer & Treatment 14% Non -Depart. 38% Water Distribution 4% Am/ uoi Finance 4% ,■■■■ii■I■■■W AMMONIUM ■■■■MN■■■i► I■■■■■MI■■■' A■■■■■M■■I I■■■■■■UINF I■■■■■■ Public Works 5% Water Production 35% 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 Recycling Total -Public Works Legal Services Non -Departmental Total Expenditures Actual FY 01 $292,521 $273,029 $565,550 $377,846 $4,502,134 $403,081 $925,325 $118,188 $77,061 $6,403,635 $49,456 $6,655,269 $13,673,910 Budget FY 02 $295,245 $300,770 $596,015 $496,893 $4,257,633 $496,769 $1,778,883 $146,031 $79,872 $7,256,081 $75,000 $5,951,589 $13,878,685 Estimated FY 02* $295,245 $300,770 $596,015 $496,893 $4,382,633 $496,769 $1,799,883 $146,031 $79,872 $7,402,081 $75,000 $5,782,811 $13,855,907 Proposed FY 03 $292,849 $276,849 $569,698 $459,585 $4,425,220 $493,654 $1,781,614 $145,813 $81,740 $7,387,626 $75,000 $4,714,149 $12,746,473 $ Diff FY 02* to FY03 ($2,396) ($23,921) ($26,317) ($37,308) $42,587 ($3,115) ($18,269) ($218) $1,868 ($14,455) $0 ($1,068,662) ($1,109,434) % Diff. FY02* to FY03 - 1% -8% -4% - 8% 1% - 1% - 1% 0% 2% 0% 0% -18% -8% 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. 53 WATER & SEWER FUND Department FY 01 Actual FY 02 Budget FY 02 Estimated FY 03 Proposed Water Department Personnel $380,255 $396,191 $396,191 $378,374 Operations $179,935 $192,624 $192,624 $184,124 Capital $5,360 $7,200 $7,200 $7,200 TOTAL $565,550 $596,015 $596,015 $569,698 Public Works Personnel $1,418,230 $1,661,864 $1,661,864 $1,628,520 Operations $4,832,708 $5,559,217 $5,705,217 $5,724,106 Capital $152,697 $35,000 $35,000 $35,000 TOTAL $6,403,635 $7,256,081 $7,402,081 $7,387,626 Nondepartmental Personnel $521,526 $659,580 $649,566 $661,290 Operations $5,829,607 $5,176,292 $5,176,292 $3,800,610 Capital $353,592 $190,717 $31,953 $327,249 TOTAL $6,704,725 $6,026,589 $5,857,811 $4,789,149 FUND TOTAL $13,673,910 $13,878,685 54 $13,855,907 $12,746,473 Water & Sewer Expenditures Multi -Year Comparison $13,500,000 - $12,000,000 $10,500,000 $9,000,000 a) $7,500,000 - c a) x W $6,000,000 - $4,500,000 - $3,000,000 - $1,500,000 - Although increasing in total dollars, operating cost have decreased from 83% of fund expenditures in FY94 to 76% in FY02. Although increasing significantly in total dollars expended, personnel costs for the Water and Sewer fund has only increased from 16% in FY93 to 19% in FY02. ( ® PERSONNEL E] OPERATING EH CAPITAL I 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. $0 - `fA, AL 9L4l�1IL6LG! 1'� z'//f !1/i`./!! , 1994 1995 1996 1997 1998 1999 2000 2001 2002 2003 Est. Prop. YEAR PERSONNEL OPERATING CAPITAL TOTAL 1994 $1,528,339 $7,496,406 $35,137 $9,059,882 1995 $1,522,807 $6,716,473 $23,795 $8,263,075 1996 $1,666,625 $9,532,159 $71,204 $11,269,988 1997 $1,875,550 $8,366,373 $150,845 $10,392,768 1998 $1,833,202 $9,058,964 $297,634 $11,189,800 1999 $2,039,126 $8,607,881 $702,787 $11,349,794 2000 $2,166,023 $10,173,558 $350,385 $12,689,966 2001 $2,320,011 $10,842,250 $511,649 $13,673,910 2002 Est. $2,707,621 $11,074,133 $74,153 $13,855,907 2003 Prop. $2,668,184 $9,708,840 $369,449 $12,746,473 55 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 02* FY02* Funds FY 01 FY 02 FY 02* FY 03 to FY03 to FY03 Drainage Utility System: Revenues $645,133 $620,000 $631,310 $856,310 $225,000 36% Expenditures $356,751 $618,682 $655,762 $827,343 $171,581 26% Recreation Classes: Revenues $314,006 $235,500 $260,500 $262,500 $2,000 1% Expenditures $266,777 $235,158 $260,113 $259,835 ($278) 0% Arbor Daze Revenues $733,402 $679,500 $874,892 $675,500 ($199,392) -23% Expenditures $676,452 $667,200 $829,077 $667,200 ($161,877) -20% Service Center Fund: Revenues $716,870 $778,615 $772,615 $795,588 $22,973 3% Expenditures $718,663 $778,615 $772,615 $795,588 $22,973 3% Golf Course Revenues $3,669,498 $4,252,543 $3,512,520 $4,202,247 $689,727 20% Expenditures $3,939,099 $4,123,117 $3,657,298 $4,091,121 $433,823 12% Softball Complex Revenues $1,123,911 $1,254,416 $1,129,416 $1,256,772 $127,356 11% Expenditures $1,060,214 $1,159,476 $1,034,476 $1,165,276 $130,800 13% Athletic Complex Revenues $243,382 $135,750 $232,500 $246,750 $14,250 6% Expenditures $200,639 $130,865 $220,927 $224,700 $3,773 2% 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. 56 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. Special Revenue Funds Hotel/Motel: Revenues Expenditures Drug Enforcement Agency: Revenues Expenditures Police Grants Revenues Expenditures Car Rental Tax Revenues Expenditures Half Cent Sales Tax: Revenues Expenditures Actual FY 01 $289,893 $249,650 $84,772 $494,045 $193,069 $138,585 $11,441,698 $9,638,757 $2,251,792 $2,158,484 Budget FY 02 $298,000 $295,470 $5,000 $5,000 $145,354 $145,354 $12,619,367 $9,852,538 $2,616,480 $2,561,847 Estimated FY 02* $197,526 $295,470 $75,000 $35,807 $199,797 $199,797 $12,137,050 $9,352,538 $2,386,426 $2,241,727 Proposed FY 03 $227,000 $226,645 $5,000 $5,000 $146, 573 $146,573 $ Diff FY 02* to FY03 % Diff. FY02* to FY03 $29,474 15% ($68,825) -23% ($70,000) -93% ($30,807) -86% ($53,224) -27% ($53,224) -27% $14,162,800 $2,025,750 17% $11,639,969 $2,287,431 24% $2,973,584 $2,942,380 $587,158 25% $700,653 31% Crime Control District Revenues $1,078,937 $1,519,638 $1,189,135 $1,506,979 $317,844 27% Expenditures $1,007,785 $1,392,837 $1,105,267 $1,494,332 $389,065 35% 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 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. In FY 2001, $450,000 was used to purchase capital equipment for the new police facility. 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 The Half -Cent Sales Tax fund is supported by the .5% sales tax increase approved by voters in FY93. These funds are mandated by City Council and are dedicated to cultural, recreational, and economic development activities within the City of Euless. To date, this fund has provided funding for a new library facility, Phase I of the Texas Star Athletic Complex, and improvements to several city parks. The Crime Control and Prevention district is a special purpose district approved by voters in FY96 to be funded by an additional .25% sales tax to provide needed crime programs including additional personnel and mobile store fronts. 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. In FY2000, the city issued approximately 8.7 million dollars in bonds for the construction of this facility. 57 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep City of Euless Summary of 1/2 Cent Sales Tax 1999-00 Monthly YTD $122,061 $197,387 $207,262 $124,350 $207,350 $171,076 $139,099 $192,669 $157,388 $147,935 $205,771 $171,969 $300,000 $250,000 - $200,000 - $150,000 - $100,000 - $50,000 - $122,061 $319,448 $526,709 $651,060 $858,410 $1,029,486 $1,168,585 $1,361,254 $1,518,642 $1,666,577 $1,872,349 $2,044,317 AVG: $170,360 HI: $207,350 LO: $122,061 $0 - % of 2000-01 Total Monthly YTD OCT NOV DEC ®1999-00 0 2000-01 6% 16% 26% 32% 42% 50% 57% 67% 74% 82% 92% 100% $148,125 $243,831 $170,928 $136,952 $214,742 $134,324 $140,294 $235,363 $164,527 $181,437 $222,724 $178,729 AVG: HI: LO: $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 $180,998 $243,831 $134,324 % of 2001-02 Total Monthly 7% 18% 26% 32% 42% 48% 55% 66% 73% 82% 92% 100% $169,357 $231,177 $170,576 $148,614 $249,177 $144,287 $145,436 $224, 353 $170,988 $179,367 $229,319 $171,557 AVG: HI: LO: %2¢ Sales Tax Revenue' JAN FEB MAR APR ■ 2001-02 I 58 MAY % of YTD Total $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 JUNE JULY 8% 18% 26% 32% 43% 50% 56% 66% 74% 82 92% 100% AUG SEPT Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep 1999-00 Monthly YTD $62,929 $73,681 $108,594 $69,606 $118,618 $59,540 $70,945 $100,149 $82,989 $76,555 $92,994 $111,447 AVG: HI: LO: $140, 000 $120,000 - $100, 000 $80,000 - $60,000 - $40,000 $20,000 $0 - ®1999-2000 $62,929 $136,611 $245,204 $314,811 $433,429 $492,969 $563,913 $664,062 $747,051 $823,606 $916,600 $1,028,047 $85,671 $118,618 $59,540 City of Euless 1/4 ¢ Crime Sales Tax of 2000-01 Total Monthly YTD 6% $77,781 13% $101,927 24% $97,785 31% $70,616 42% $94,381 48% $67,746 $71,574 65% $101,300 $84,134 80% $93,599 89% $99,539 100% $89,285 55% 73% OCT NOV DEC AVG: HI: LO: $77,781 $179,708 $277,493 $348,109 $442,490 $510,236 $581,810 $683,109 $767,244 $860,843 $960,382 $1,049,667 $87,472 $101,927 $67,746 % of 2001-02 Total Monthly 7% $90,015 17% $101,353 26% $87,225 $77,447 42% $112,495 49% $75,249 $78,532 65% $100,260 $86,618 82% $91,561 91% $102,943 100% $88,390 33% 55% 73% 1/4 ¢ Crime Sales Taxi JAN Z 2000-2001 112001-2002 59 % of YTD Total $90,015 8% $191,368 18% $278,593 26% $356,040 $468,535 43% $543,784 50% $622,316 $722,576 66% $809,194 74% $900,755 82% $1,003,698 92% $1,092,088 100% AVG: $91,007 HI: $112,495 LO: $75,249 33% 57% SEPT October November December January February March April May June July August September 0 SHORT-TERM MOTOR VEHICLE RENTAL TAX 2000-2001 Monthly YTD $1,056,347 $982,050 $1,100,356 $995,367 $834,527 $831,655 $899,400 $1,038,493 $962,001 $976,793 $957,501 $843,223 AVG: HI: LO: $1,200,000 $1,000,000 $800,000 $600,000 $400,000 $200,000 $0 $1,056,347 $2,038,397 $3,138,753 $4,134,120 $4,968,647 $5,800,302 $6,699,702 $7,738,195 $8,700,196 $9,676,989 $10,634,490 $11,477,712 $956,476 $1,100,356 $831,655 2001-2002 Monthly YTD $918,588 $690,792 $730,541 $730,097 $755,467 $729,409 $931,674 $977,935 $987,653 $1,069,257 $867,240 $831,797 AVG: HI: LO: $918,588 $1,609,381 $2,339,922 $3,070,019 $3,825,487 $4,554,895 $5,486,569 $6,464,504 $7,452,157 $8,521,414 $9,388,654 $10,220,451 $851,704 $1,069,257 $690,792 Monthly Amount Difference -$137, 758 -$291,258 -$369,815 -$265,270 -$79,060 -$102,246 $32,274 -$60,557 $25,652 $92,463 -$90,261 -$11,426 Monthly Change MOTOR VEHICLE RENTAL TAX REVENUES OG OJ0 �0 ,�� Q ■ 2000-2001 a 2001-2002 -13% -30% -34% -27% -9 -12% 4% -6% -1% This 5% tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports utility vehicles, and light trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton. The tax was effective February 1, 2000. Of the amount collected, two-thirds is due to Dallas and Ft. Worth. 60 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 02* FY02* Funds FY 01 FY 02 FY 02* FY 03 to FY03 to FY03 Equipment Replacement: Revenues $768,176 $763,500 $763,500 $1,196,157 $432,657 57% Expenses $510,275 $763,000 $763,000 $1,161,700 $398,700 52% Insurance: Revenues $1,807,347 $1,773,288 $1,847,816 $1,918,008 $70,192 4% Expenditures $1,854,077 $1,604,115 $1,604,115 $1,893,664 $289,549 18% Risk Management: Revenues $664,381 $670,626 $670,626 $660,799 ($9,827) -1 % Expenditures $782,507 $669,071 $669,071 $654,051 ($15,020) -2% Cash & Debt Management: Revenues $86,558 $88,427 $88,427 $0 ($88,427) -100% Expenditures $80,040 $88,427 $88,427 $0 ($88,427) -100% 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. The Cash and Debt Management fund is funded by a predetermined amount of earned investment income, not to exceed total fund expenditures incurred while providing cash and debt management services to all other funds. Due to new accounting standards, these expenditures have been combined with the General fund. 61 This page intentionally left blank. 62 THE CITY OF Eu ess MORE THAN EVER General Fund c ADMINISTRATION C Mayor ii City Council 7 Elected Officials C City Manager's Office ` Joe Hennig-City Manager // 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 >C Expenditure History 1 FY99 FY 01 FY 03 Bud. FY 00 FY 02 Est. Combined Library and Facilities in FY03 Library - Promote Reading/Learning - Provide Reference Assistance Internet Access/ Reading Materials Facilities 41% Administration 8% City Secretary V Elections, Vitals, Records City Secretary 14% City Manager 11% City Council 3% J�'i', i i'i'i'••+ i i'i'i i'i DO.00•ODO.00OOOODO•� bo.••0000•.,,,*,,,,., o•..o•• . c + + , ..o❖:40' •.000•.000•.•oo 000❖•.v ro.••.•o•.00••oo❖ yoo•.•a00000•.•.o❖., , s.❖.o•.•00000•,,,,.,y , r,.,o.•.o•.0000❖.o.� Library 32% Budget Highlights -Approved funding for 50th year celebration from Car Rental receipts -Approved funding for Building A renovation from Car Rental Receipts -Approved funding for window replacement, carpet replacement, and upgrades to Building A and C. -Approved funding to implement energy conservation measures. 63 Department: City Council Location and Hours of Operation: Division/Activity: 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 :mplemented by the City Manager through the administrative staff. FY2002 Highlights/Accomplishments: • Maintained ad valorem tax rate at 0.497254. • Completed reconstruction of Harwood Road from Main Street to Hwy. 360 and Mid -Cities Blvd. from Hwy 157 to Hwy 360. • Completed construction of new Parks Maintenance Building and Police and Courts Facility. • Began utility relocation for reconstruction of Main Street from Hwy 10 to Harwood Road. • Began remodel of former police department building for use by other departments. • Held city-wide open house for new police and courts facility, along with other facilities. • Participated in four city-wide town hall meetings. • Hosted 12th annual Boards and Commissions dinner. • Celebrated 14`h anniversary of Arbor Daze. FY2003 Goals & Objectives: ✓ Maintain competitive ad valorem tax rate. • Begin roadway construction on Main Street from Hwy 10 to Harwood Road. • Complete design for reconstruction of Pipeline Road from Hwy 10 to Raider Drive. • Begin remodel of administrative office building to include new city council chambers. • Begin planning for new Fire Station No. 3, as well as plans for Phase III of the Parks at Texas Star. • Continue emphasis on economic development on Hwy 121 and Hwy 360 corridors. • Celebrate the City's 50'h anniversary with emphasis throughout the year of 2003. Major Budgetary Issues and Operational Trends: The City Council participates in intergovernmental activities on the local level through the Mayor's Council of Tarrant County, Northeast Leadership Forum, and the North Central Texas Council of Governments, on the state level through the Texas Municipal League, and on the national level through the National League of Cities and the U.S. Conference of Mayors. The cost of their participation in these organizations is the major portion of their budget. 64 DEPARTMENT: City Council DIVISION/ACTIVITY: City Council EXPENDITURES 2000-01 2001-02 2001-02 ACTUAL BUDGET I ESTIMATED Personnel $0 $0 $0 Operations $45,874 $44,775 $44,775 Capital $0 $0 $0 TOTAL $45,874 $44,775 $44,775 PERSONNEL: Full Time Part Time ACCOUNT #: 101-1010-510 2002-2003 BUDGET $0 $45,000 $0 $45,000 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS InpuMemand Actual 00-01 Estimated 01-02 Budget 02-03 No. of Citizens Represented 45,500 46,166 47,950 Output/Workload Meetings Held 33 33 33 No. of Ordinances Passed 50 65 60 No. of Resolutions Approved 35 33 33 No. of "Euless Today" Issued 4 4 4 Efficiency Measures/impact M&O Budget per Capita $1.01 M&O Budget % of City Budget 0.24% Effectiveness Measures/Outcomes $0.97 $0.94 0.20% 0.20% Tax Rate .514754 .497254 .497254 65 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. FY2002 Highlights/Accomplishments: * Completed construction of Harwood Road, Police & Courts Building, and Parks Maintenance Building. * Began utility relocation for North Main Street project. * Completed remodel of Building D and Midway Recreation Center. * Maintained service level to citizens in an economic downturn. * Closed two long-standing legal matters. FY2003 Goals & Objectives: * Increase sales tax base throughcontinued economic development effort. * Complete plans for reconstruction of Fire Station #3. * Complete renovation of Building A> * Complete approved capital improvement projects on time and within budget. Major Budgetary Issues and Operational Trends: The major downturn in the economy during FY2002 will continue to be the greatest challenge in FY2003 and perhaps longer. 66 DEPARTMENT: City Manager's Office EXPENDITURES Personnel Operations Capital TOTAL DIVISION/ACTIVITY: ACCOUNT #: City Manager's Office 101-1011-513 2000-2001 2001-02 2001-02 2002-2003 ACTUAL BUDGET f ESTIMATED BUDGET $143,996 $146,073 $146,073 $148,686 $41,305 $42,438 $42,438 $36,738 $0 $0 $0 $0 $185,301 $188,511 $188,511 $185,424 PERSONNEL: Full Time 1.0 1.0 1.0 1.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 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 $4.07 0.97% $4.08 $3.87 0.86% 0.83% Effectiveness Measures/Outcomes Tax Rate .514754 0.497254 .497254 67 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 vital statistics Registrar recording births and deaths, as the Records Management Officer administering the Local Government Records Act, as the Public Information Officer for the city's Civil Defense Program, and as the coordinator of the Board and Commission appointments. FY2002 Highlights & Accomplishments: * Coordinated 12`" annual Boards and Commissions appreciation event. * 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. FY2003 Goals & Objectives: * * * * * * * Continue to increase data base of indexed documents. Update procedures manual. Update City Secretary's portion of City Policy Manual. Conduct general election and runoff, if required. Transfer vital statistics records to Tarrant County files. 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: 68 DEPARTMENT: City Secretary EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2000-2001 ACTUAL $199,482 $20,109 $0 $219,591 DIVISION/ACTIVITY: City Secretary's Office 2001-02 BUDGET $210,778 $29,379 $0 $240,157 4.0 4.0 1.0 1.0 2001-02 BUDGET $210,778 $29,379 $0 $240,157 ACCOUNT #: 101-1014-510 2002-2003 BUDGET $216,020 $24,579 $0 $240,599 4.0 4.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 City Council Meetings Held 33 33 33 Boards Coordinated 12 12 12 Output/Workload # of Ordinances Passed 50 65 60 # of Resolutions Approved 35 33 33 Open Records Requests 90 97 95 Proclamations Issued 50 56 50 Birth/Death Records 800 968 950 Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget Effectiveness Measures/Outcomes 69 $4.83 1.15% $5.20 $5.02 1.10% 1.08% Department: Public Works Location and Hours of Operation: Division/Activity: Facility Maintenance 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 Account #: 101-5037-519 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. FY2002 Highlights & Accomplishments: * Began construction of new Parks Maintenance Facility. * Mold Remediation at Midway Recreation Center. * Reorganization of department to better serve the customers. * Began remodel of old Police Building at 205 North Ector. FY2003 Goals & Objectives: * Completion of Parks Maintenance Building. * Completion of remodel of old Police Building. * Refocus department on providing "customer service" to City employees. * Contract with a roof consultant to evaluate current roof conditions. * Simmons Center — replace trail and park lights. * HVAC replacements at various city buildings. * Replacement of traffic signal controllers and loop detectors. Major Budgetary Issues and Operational Trends: * Replacement of Fire Station #3 due to poor building construction and slab deterioration. * City facilities have grown by over a third. Facility Operations staffing needs to increase in order to provide coverage for additional structures. 70 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Facility Maintenance 101-5037-519 EXPENDITURES I 2000-01 ACTUAL I BUDGET I 2001-02 ESTIMATED I 2001-02 B2002-03 UDGET Personnel $198,290 $198,948 $198,948 $214,682 Operations $396,733 $351,984 $351,984 $357,984 Capital $0 $0 $0 $0 TOTAL $595,023 $550,932 $550,932 $572,666 PERSONNEL: Full Time Part Time 5.0 5.0 0.0 0.0 5.0 5.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Facilities 50 52 52 Traffic Intersections 16 16 17 Flashing signal Zones 21 23 27 Tons of Refrigeration Control Units 2.0 million 2.5 million 2.75 million Output/Workload Special Projects 9 5 7 Efficiency Measures/Impact M&O Budget per Capita $13.08 $11.93 $11.94 Effectiveness Measures/Outcomes 71 Department: Division/Activity: Account #: Community Services Library 101-5054-519 Location and Hours of Operation: 201 North Ector Drive, Building E. Monday, Tuesday, Thursday 10am-9pm; Wednesday 10am-6pm; Friday, Saturday 10am-5pm; Sunday 1pm-5pm Mission / Programs / Services: To serve the continuing informational, educational, cultural and leisure needs of 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 Learning Center by supporting people of all ages pursuing a sustained program of learning independent of any educational provider. Additional roles are Popular Materials Library, Preschoolers' Door to Learning, and other specialized programs such as business resources, Young Adult materials, career center and electronic resources. FY2002 Highlights & Accomplishments: * Administering $99,000 TIF grant that added 8 new PCs, mobile wireless training lab, network equipment and print management system. * Six Masterworks music programs. * Greater emphasis on marketing the library with newsletter, displays and brochures. * Moved staff member to Technology Support Specialist to assist with maintenance of the 50 public and 22 staff PCs. * Euless Library Foundation added two new sculptures to the lobby. * 3rd Annual Junior High Sleepover, big success. * 5 Years New 40 Years Old Birthday celebration brought over 500 citizens to the library. * Reached over 30,000 circulating materials several months. FY2003 Goals & Objectives: * Increase library visibility in the community through staff attendance at community events, meetings & 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. 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 b the citizens. * Maintenance agreements need to be kept current as equipment and building ages. * Material budget needs to continually be evaluated to meet the informational needs of the citizens. 72 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Library 101-5054-519 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I ESTIMATED I 2001-02 B2002-03 UDGET Personnel $517,591 $565,309 $565,309 $580,627 Operations $139,507 $152,907 $152,907 $140,757 Capital $25,513 $99,994 $99,994 $0 TOTAL $682,611 $818,210 $818,210 $721,384 PERSONNEL: Full Time 11.0 13* 13* 13 Part Time 4.0 0 0 0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Total Active Library Cards 37,530 39,475 42,200 Current Holdings 86,542 95,890 98,000 Output/Workload Internet (Users/Hours) Items Circulated New Books Added Books Withdrawn 7400/5300 Hrs. 309,972 10,708 7,110 Efficiency Measures/lmpact M&O Budget per Capita $15.00 Effectiveness Measures/Outcomes Attendance at Story Time Sessions Reference Questions Answered '% of Population with Active Cards *Update 4 part time library aides to 2 full time. 4,399 9,055 82.48% 73 7500/5500 Hrs. 394,744 13,730 5,382 40,000 Hrs 365,000 12,000 4,000 $17.72 $15.04 5,000 20,000 85.51% 7,600 30,000 88.01 This page intentionally left blank. 74 FISCAL & ADMIN. SERVICES Director Loretta Getchell , Finance — Annual Budget — Project Management _ Performance Measures _ Multi -Year Financial Plan Gen. Fund 93% $2,000,000 $1,500,000 - $1,000,000 - $500,000 - Accounting Courts Purchasing I Human Information Srvcs. Resources — Payroll, A/P, — Purchase — Computer A/R — Teen Court Orders Purchases — Policies _ Ambulance — Court of Record — Contracts — Computer — New Hires Billing Standards — Annual/Internal — Warrants — Proposals/Bids — Maintenance — Retirement Audits — Fixed Assets — Citations — Procurement — Civil Service Expenditure History Accounting 15% Purchasing 4% :.\\\\\ • $0 ».„ FY99 FY01 FY03 Bud. FY00 *FY02 Est. `Added Purchasing, IS, and Personnel into this department IS 19% Personnel 17% Finance 12% Courts 34% Budget Highlights -Approved funding for computer hardware and software needs for various departments *The Director of Fiscal and Administrative Services also oversees other areas including Utility Billing/Collections, Insurance, Risk Management, Worker's Comp., and GIS. 75 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. FY2002 Highlights & Accomplishments: * Received GFOA Distinguished Budget Presentation Award. * Received GFOA Award of Excellence in Financial Reporting. * Successfully accomplished combining departments to include Information Services, Human Resources, Insurance, Purchasing, as well as Accounting, Utility Billing and Municipal Court. * Smooth transition as Municipal Court moved to the new building. FY2003 Goals & Objectives: * Hire an Internal Auditor and develop an audit plan, and conduct individual cash audits, procedures audits, and loss prevention audits throughout City departments. * Audit area hotels and car rental facilities for proper reporting. * Complete fixed asset inventory and infrastructure appraisal. * Complete planning and begin implementation of GASB 34 New Reporting Model. Major Budgetary Issues & Operational Trends: Due to the economic downturn and terrorist attacks on the World Trade Center, sales tax collections and car rental receipts have declined significantly. Without an economic recovery, future budgets could be significantly impacted. 76 DEPARTMENT: Fiscal & Administrative Services EXPENDITURES Personnel Operations Capital TOTAL DIVISION/ACTIVITY: ACCOUNT #: Finance/Administration 101-2012-515 2000-01 1 2001-02 I 2001-02 2002-03 ACTUAL BUDGET I ESTIMATED BUDGET $100,341 $144,832 $144,832 $168,340 $16,153 $15,822 $15,822 $11,002 $5,412 $0 $0 $121,906 $160,654 $160,654 $179,342 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 00-01 Estimated 01-02 Budget 02-03 # of Funds 50 51 51 # of Property Tax Statements 199 219 200 Output/Workload Special Projects 0 1 2 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 3 2 2 Budget Adjustments 43 30 50 Staff Meetings Held 21 18 20 Efficiency Measures/Impact M&O Budget per Capita $2.68 $3.48 $3.74 Avg Days/Monthly Report 16 18 15 Budget Distribution Date January 12 December 28 November 27 Effectiveness Measures/Outcomes GFOA Budget Award 1 1 1 GFOA CAFR Award 1 1 1 % Diff. Actual v. Budget Rev. Forecasts 2.00% 1.00% 1.00% Outstanding Budget Review Comments 14 5 4 77 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. FY2002 Highlights & Accomplishments: Moved into the new facility at 1102 W. Euless Boulevard. FY2003 Goals & Objectives: Implement the use of the AutoCite automated ticketing program. This should assist the court staff in maintaining the level of service currently afforded to the citizens and defendants with accuracy and consistency. Major Budgetary Issues & Operational Trends: Implement the use of the AutoCite automated ticketing program. This should assist the court staff in maintaining the level of service currently afforded to the citizens and defendants with accuracy and consistency. 78 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Municipal Court of Record 101-2013-515 EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2000-2001 2001-02 ACTUAL BUDGET $438,875 $444,106 $73,356 $79,632 $0 $0 $512,231 $523,738 9.0 9.0 2.0 2.0 2001-02 2002-03 ESTIMATED BUDGET $444,106 $450,978 $79,632 $81,182 $0 $0 $523,738 $532,160 9.0 9.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Cases Filed 33,803 33,980 34,000 City Case Volume 30,709 30,356 30,000 Dallas/Ft. Worth Airport Case Volume 3,094 3,624 4,000 Output/Workload Arrest Warrants Issued 14,321 Efficiency Measures/Impact M&O Budget per Capita $11.26 Effectiveness Measures/Outcomes 79 12,654 13,000 $11.34 $11.10 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. FY2002 Highlights & Accomplishments: * Continued strengthening internal control structure. * Continued training employees on using updated technology available with the new system. * Upgraded ambulance billing software to comply with new requirements. * Continued effort to update fixed assets inventory for more accurate reporting. FY2003 Goals & Objectives: * Develop an audit plan and individual audits for many functions around the City, area hotels, and car rental facilities. * Complete planning and begin implementation of GASB 34 New Reporting Model. Major Budgetary Issues & Operational Trends: We hope to use the new computer system to its fullest, making service to citizens and employees more efficient and effective. Additional assistance will be necessary to store historical information online for direct use by City management. 80 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Accounting 101-2018-515 EXPENDITURES 2000-2001 2001-02 2001-02 2002-03 ACTUAL 1 BUDGET ESTIMATED BUDGET Personnel $105,309 $140,189 $140,189 $211,383 Operations $14,721 $17,878 $17,878 $25,453 Capital $0 $0 $0 TOTAL $120,030 $158,067 $158,067 $236,836 PERSONNEL: Full Time 2.0 3.0* 3.0* 4.0** Part Time 1.5 1.5 1.5 0.5*** PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 # of Employees Using Direct Deposit 257 281 290 # of Returned Checks 141 180 150 $ Amount of Returned Checks 22,265 28,648 25,000 # of Audits 1 1 1 Output/Workload # of Payroll Checks Issued 11,241 10,749 12,000 # of Accounts Payable Checks 16,401 16,739 18,000 # of Manual Checks 121 113 150 # of Special Projects 4 0 2 # of JE's Posted 5,075 5,036 5,000 # of Internal Audits performed 0 0 12 # of EMS Bills Sent 1,448 1,475 1,500 $ EMS Billings $447,268 $445,465 $450,000 Efficiency Measures/Impact M&O Budget per Capita $2.64 $3.42 $4.94 Manual Checks to Total Checks 0.74% 0.68% 0.83% Employees Using Direct Deposit 47.95% 31.50% 48.24% Avg. # of Business Days to Close Month End 17 15 15 Effectiveness Measures/Outcomes # Favorable Audit Opinions Issued EMS Collection Rate 53.70% *moved an Ambulance Billing Clerk from W&S fund. **moved Finance Administrator from Cash & Debt Fund. ***removed part time clerk position 81 1 1 54.40% 55.00% 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. FY2002 Highlight & Accomplishments: * Assisted in moving and setting up computer equipment in the new Police & Courts facility. Established the necessary data communications link. * Moved and set up computer equipment during the renovation of Building B. * Moved and set up computer equipment after renovation of Midway Recreation Center. * Assisted the Library staff in implementing the new TIF grant. * Prepared outdated surplus computer equipment for auction/disposal. * Conversion from IBM Officevision to Document Management System (DMS) utilizing the MS Word interface for Water and Courts document processing on the AS400. * Began development for redesigning a new City website. * Released the redesigned intranet. FY2003 Goals & Objectives: * Implement work order system to improve customer service to the end users. * Implement computer training program with select employees to train on applications and minor hardware solutions in order to more efficiently expedite minor service calls to end users. * Work with Police Department to provide additional expertise for their computer systems while giving them some redundancy in knowledge of those systems. Major Budgetary Issues & Operational Trends: Work within the current budget restraints while continuing to provide computer support for the entire City. This will be accomplished with our current staff. With a new emphasis on expanded customer service and the growth of computer systems within the City, we will be studying the need for an additional staff member. 82 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Information Services 101-5016-519 EXPENDITURES I ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $127,666 $122,410 $122,410 $120,771 Operations $144,563 $175,129 $175,129 $167,129 Capital $0 $0 $0 $0 TOTAL $272,229 $297,539 $297,539 $287,900 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 00-01 Estimated 01-02 Budget 02-03 Mini Computers 3 3 2 Displays 3 3 2 Printers 5 5 3 PC CPU's 301 318 365 PC Printers 115 116 122 PC Work Group Hubs 33 38 31 LAN Servers 16 17 16 LAN Printers 25 30 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 $5.98 $6.44 $6.00 Effectiveness Measures/Outcomes 83 Department: DivisionlActivity: 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 9:00 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. FY2002 Highlights & Accomplishments: * Developed and implemented a New -Hire Orientation program. * Improved the current employee activities (ice cream social, burger bash). * Improved working relationship between Human Resources and Fire and Police departments. * Improved the background check process, while lowering the cost. FY2003 Goals & Objectives: * Develop and institute a new citywide hiring process. * Develop a quarterly, in-house training program for all employees on Human Resource policies and procedures. * Increase open working relationship with all department managers and directors on Human Resource related issued. * Improve and update the employee evaluation forms and process. * Continue to monitor the City and its compliance with all federal and state laws. * Work on revisions to City policies and procedures. Major Budgetary Issues & Operational Trends: Decrease the cost in turnover by working in a proactive manner during the hiring process with all departmental hiring supervisors and managers, to include assistance in application review and interviewing assistance. 84 DEPARTMENT: Fiscal & Administrative Services EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time DIVISION/ACTIVITY: ACCOUNT #: Human Resources 101-5019-519 2000-01 2001-02 2001-02 2002-03 ACTUAL I BUDGET I ESTIMATED I BUDGET $159,786 $176,459 $176,459 $177,641 $84,119 $98,600 $98,600 $83,600 $538 $0 $0 $0 $244,443 $275,059 $275,059 $261,241 4.0 4.0 0.0 0.0 4.0 4.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Total # City Employees 536 539 539 # Employees Hired 134 110 95 # Employees Terminated/Retired 100 78 79 Part -Time to Full -Time Switches 3 6 4 # of Interest Cards Received 20 31 30 # of Applications Received 1,120 1,138 1,300 Output/Workload # of Completed Surveys 114 89 115 # of Completed Reference Checks 41 28 58 # of Positions Posted 254 193 200 # of Employee Orientations 132 92 6 # of Policy Updates 2 0 8 # of Other Tests 228 0 225 # of Promotion Tests 69 59 70 Civil Service Hours 0 0 0 # of Interviews 239 191 225 Efficiency Measures/impact M&O Budget per Capita $5.37 $5.96 $5.45 Advertising Cost per Recruitment $33.08 $47.12 $40.00 Avg. Applications per Position Posted 4 6 7 Effectiveness Measures/Outcomes Turnover Rate 18.66% 14.47% 14.66% 85 Department: Division/Activity: Account #: Fiscal & Administrative Services Purchasing 101-5036-519 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 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. FY2002 Highlights & Accomplishments: Due to legislative changes, municipalities are no longer required to request competitive sealed bids for items under $25,000, therefore eliminating the cost and time in preparing these documents. FY2003 Goals & Objectives: * The purchasing department is continuing to utilize interlocal agreement to reduce time and costs in procurement of needed materials and supplies. * The purchasing department has contracted with a mailing service to presort the City's mail in an effort to offset the expected postage rate increases. Major Budgetary Issues Operational Trends: The U.S. Postal Service increased first class postage rates approximately 10% in July 2002, with indications of another possible increase in 2003. Fuel prices are expected to remain volatile throughout FY2002/2003. 86 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Purchasing 101-5036-519 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I ESTIMATED I 2001-02 B2002-03 UDGET Personnel $31,754 $50,135 $50,135 $51,379 Operations $3,323 $5,601 $5,601 $4,601 Capital $0 $0 $0 $0 TOTAL $35,077 $55,736 $55,736 $55,980 PERSONNEL: Full Time Part Time 0.5 1.0* 0.0 0.0 1.0* 1.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 # of Formal Bids Prepared 58 21 30 # of PO's Issued 370 478 400 $ Amount of PO's Issued $5,667,563 $7,368,552 $5,000,000 # of RFP's Issued 63 21 3 # of Deliveries Received 2,627 2,433 2,000 # of Dept. Orders Processed 1,588 1,393 2,000 # of cities in Local Purchase Agreement 1 0 35 # of Bid Requests Mailed 305 171 250 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 $0.77 Effectiveness Measures/Outcomes % Response to Bids Issued 42.5% Moved Purchasing Clerk from Admin Services $1.21 $1.17 61.5% 50.0% 87 This page intentionally left blank. 88 POLICE DEPARTMENT I CPatrol J c — Traffic Control — Warrnats/Arrests — Accident Investigation — Community Policing Gen. Fund 70% $10,000,000 $8,000,000 - $6,000,000 - $4,000,000 - $2,000,000 Police Chief Leonard Carmack* ) ( Administration I I I I CID ) C Service ) ( Detention ) — Crime Analysis — Crime Prevention — Maintain Jail — Investigation — Community Relations — Process Prisoners Evidence/Property — Dispatch — Maintain Property Recovery — Task Forces Expenditure History $0 FY\‘\\ L._ 99 FY00 FY01 Police Dept. 30% FY02 Est. FY03 Bud. Patrol 52 Administration 5% Detention 12% Service 15% Budget Highlight -Approved funding for map scene software -Approved funding to upgrade communications center from Crime Control District. *Other funds supervised by our Chief of Police include the Crime Control & Prevention District, the Drug Enforcement Agency fund, and the Traffic Safety Grant fund. 89 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 concern. This is addressed by insistence upon the maintenance of a high degree of integrity and professionalism among all police employees. FY2002 Highlights & Accomplishments: * Moved into new Police and Courts Building. * Completed installation and upgrade of new radio system which improved coverage and use. * Continued improvement of CRIMES records management system. * Lieutenants taking on expanded geographic responsibility. * Increased Block Watch Program. FY2003 Goals & Objectives: * Continue improvement of integrated records management system. * Provide additional trained AFIS Crime Scene Officers. * Increase community involvement. Major Budgetary Issues & Operational Trends: * Training costs continue to go up or be offered out of state. * Economic slump. * New facility. 90 DEPARTMENT: Police EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2000-2001 ACTUAL $266,310 $24,157 $0 $290,467 DIVISION/ACTIVITY: ACCOUNT #: Administration 101-3045-521 2001-02 I 2001-02 2002-03 BUDGET I ESTIMATED 1 BUDGET $300,083 $300,083 $300,110 $38,997 $38,997 $29,497 $0 $0 $0 $339,080 $339,080 $329,607 4.0 4.0 0.0 1.0* 4.0 4.0 1.0* 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 # Sworn police officers 81 81 81 # Civilian employees 35 35 35 population served 45,500 46,166 47,950 Output/Workload Total Offenses Efficiency Measures/Impact M&O Budget per Capita Total # of Sworn Officers/1000 Population Total # of Civilian/1000 Population 1,590 1,761 1,700 $6.38 1.78 0.77 $7.34 1.75 0.76 $6.87 1.69 0.73 Effectiveness Measures/Outcomes # Neighborhood Watch Programs 80 80 80 # Neighborhood Watch Meetings 60 60 60 Crime Rate per 1000 Population 4.90% 5.00% 5.00% * Approved a PT Facility Tech for new building 91 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% FY2002 Highlights & Accomplishments: * * * * * * * * Completion of move and set up in new Police and Courts facility. Purchase and implementation of Radar Trailer to assist in identifying traffic problem areas. Implementation of four Crime Scene Officers in Patrol Division. Appointment and training of Safety Officers to ensure a safe training environment of officers. Continuation of monthly Lieutenant meetings to address crime trends and solutions. Continued aggressive enforcement of traffic laws and DWI enforcement. Added additional Neighborhood Police Officer to fill existing vacancy. Continuation of TX DOT grant in Selective Traffic Enforcement. FY2003 Goals & Objectives: * Continue Rapid Deployment Training with all officers. * Continue aggressive enforcement of traffic laws and DWI enforcement. * Continue with TXDOT Grant in Selective Trash/DWI Enforcement. * Expand Neighborhood Block Watch Programs. * Provide continuous training for Patrol Officers. * Purchase and deploy an additional radar trailer. Major Budgetary Issues & Operational Trends: * Continued training and increase cost of training schools and training supplies. * Crime trending and targeting crime and accident locations. * Competitive salary increases for school crossing guards. * Equipment maintenance agreement cost increasing. 92 DEPARTMENT: DIVISION/ACTIVITY: Police Patrol EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I 2001-02 ESTIMATED Personnel $3,459,454 $3,609,083 $3,609,083 Operations $133,242 $146,375 $146,375 Capital $2,574 $10,400 $10,400 TOTAL $3,595,270 $3,765,858 $3,765,858 PERSONNEL: Full Time Part Time 59.0* 56.0** 13.0 13.0 ACCOUNT #: 101-3046-521 2002-03 BUDGET $3,286,899 $143,231 $10,400 $3,440,530 56.0** 49*** 13.0 13.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual00-01 Estimated 01-02 Budget 02-03 No. Calls for Service 85,000 92,575 93,520 Output/Workload Citations Issued Warnings Issued Arrests Made 25,430 17,297 4,134 Efficiency Measures/Impact M&O Budget per Capita $79.02 Effectiveness Measures/Outcomes * Moved six officers from the Service Division. ** Moved two officers to CCPD, 1 officer to CID ***Moved seven officers to CCPD 93 23,719 14,538 3,558 24,000 16,000 4,000 $81.57 $71.75 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. FY2002 Highlights & Accomplishments: * Cases assigned generally on a geographic basis. * Investigators teamed in pairs and held accountable for crime in their area. * Implemented program to help reduce family violence assaults by offering anger management course to class C misdemeanor first time offenders. * Received a 19-month grant for a part-time (Hurst, Euless, Bedford) shared Crime Victim Liaison. * Appointed four part-time patrol based crime scene technicians. FY2003 Goals & Objectives: * Attain 61 % case clearance for offenses classified as Priority 1 and 2. * Increase stolen property recovery rate by 2%. * Attain 24% case clearance rate for offenses cleared by arrest. * Ensure TCLEOSE mandated training for all officers assigned to a division. * Improve crime scene services in the area of collecting physical evidence. * Certify crime scene technician on IAFIS. Major Budgetary Issues & Operational Trends: * Training and equipment. 94 DEPARTMENT: Police EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2000-01 ACTUAL $993,339 $70,786 $0 $1,064,125 DIVISION/ACTIVITY: ACCOUNT #: Criminal Investigation Division 101-3047-521 2001-02 I 2001-02 2002-03 BUDGET I ESTIMATED 1 BUDGET $1,095,826 $1,095,826 $1,047,787 $84,291 $84,291 $42,501 $0 $0 $0 $1,180,117 $1,180,117 $1,090,288 15.0 16.0* 0.0 0.0 16.0* 15.0** 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 #Total Part I Offenses 1,590 1,761 1,800 $ Stolen Property $2,919,628 $2,600,880 $3,000,000 Output/Workload # Part I Cases Cleared 349 468 500 $ Property Recovered $694,575 $1,008,805 $950,000 # Juveniles Arrests 451 269 300 # Other Arrests 3,683 3,028 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 $23.39 $25.56 $22.74 49.86 66.86 71.43 23.79% 21.95% 95 38.79% 31.67% 26.58% 27.78% 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 FY2002 Highlights & Accomplishments: * Moved into the new building. * Installed state of the art document imaging system. * Upgraded Radio System to state of the art three site, trunked, simulcast. * Provided instruction in two Citizen Police Academies. FY2003 Goals & Objectives: * Continue instruction to citizen groups. * Finalize implementation of Emergency Medical Dispatch. * Upgrade radio system. Major Budgetary Issues & Operational Trends: Account #: 101-3048-521 * Continued support for the staffing of each section of the Division and the training of that staff. * Continued support for the maintenance, improvement, and growth of our Information Management Systems and other emerging technologies. 96 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Service 101-3048-521 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I 2001-02 ESTIMATED I B2002-03 UDGET Personnel $791,217 $899,113 $899,113 $932,656 Operations $66,916 $89,044 $89,044 $82,617 Capital ($740) $1,100 $1,100 $0 TOTAL $857,393 $989,257 $989,257 $1,015,273 PERSONNEL: Full Time Part Time 18.0 18.0 3.0 3.0 18.0 19.0* 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Calls for Service 81,200 83,000 85,000 Part I Offenses 1,590 1,761 1,600 Output/Workload Arrests 4,097 3,558 4,000 Accidents Worked 1,086 896 1,100 Reports Processed 20,436 22,000 24,000 Documents Microfilmed 50,000 20,000 20,000 Efficiency Measures/Impact M&O Budget per Capita Effectiveness Measures/Outcomes *Receptionist moved from W&S fund $18.84 97 $21.43 $21.17 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. FY2002 Highlights & Accomplishments: * Completing construction of and moving into a state of the art facility. * Installation of LiveScan fingerprint system. * Continued association with the Immigration and Naturalization Service. FY2003 Goals & Objectives: * Ensure that each detainee is held in a safe, secure, and sanitary environment. * Ensure that property is processed efficiently, effectively, and in accordance with the legal requirements. * Provide additional training to each PSO. * Continue our relationship with the Immigration and Naturalization Service. Major Budgetary Issues & Operational Trends: Continued support for the staffing of the Detention Facility and the training and equipping of that staff. 98 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Detention 101-3049-521 EXPENDITURES I 2000-01 ACTUAL B2001-02 UDGET I 2001-02 ESTIMATED I 2002-03 BUDGET Personnel $528,395 $676,588 $676,588 $688,467 Operations $44,815 $72,403 $72,403 $76,761 Capital $0 $0 $0 $0 TOTAL $573,210 $748,991 $748,991 $765,228 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 00-01 Estimated 01-02 Budget 02-03 I.N.S. Prisoners Processed 1,575 1,700 1,800 I.N.S. Prisoners Man -Days 3,901 4,600 5,000 City Prisoners Processed 4,097 3,600 4,000 City Prisoners Man -Days 6,711 6,400 7,000 TOTAL PRISONERS PROCESSED 5,678 5,300 5,800 TOTAL PRISONERS MAN -DAYS 10,612 11,000 12,000 Output/Workload Total Beds 46 72 72 Efficiency Measures/Impact M&O Budget per Capita $12.60 $16.22 $15.96 Effectiveness Measures/Outcomes 99 This page intentionally left blank. 100 FIRE DEPARTMENT Fire Chief Lee Koontz EMS/Suppression C Emergency Management J ( Fire Marshal Emergency Care/Transportation Fire Rescue/Hazmat Response — Disaster Mitigation _ Critical Incident Response — Prevention Education — Preparedness Training — Disaster Response Gen. Fund 79% $6,000,000 $5,000,000 - $4,000,000 - $3,000,000 - $2,000,000 - $1,000,000 �� $0 _\ FY99 _ Coordination with Other Agencies Expenditure History Fire Services 21% Suppression 85% FY01 FY03 Bud. FY02 Est. 101 — Annual lnspections — Investigations — Issue Permits and CO's — Building Plan Reviews — CPR Training •JJ Emer. Mgmt 0% Admin. 7% Fire Marshal 8% Budget Highlights -Approved one-time funding for Iifepaks, external defibrillators, rescue saws, nozzles, fire boots, radios, and generators. Department: Fire Location and Hours of Operation: Division/Activity: Fire Marshal Account #: 101-4023-522 201 North Ector Drive, Building A. 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. FY2002 Highlights & Accomplishments: * Conducted 171 certificate of occupancy inspections * Reviewed 209 building and fire plans * Conducted 89 suspicious fires or arson investigations. * Conducted 336 fire safety programs involving an audience of 22,902 people. * Accepted delivery of combined fire safety house and incident command post. FY2003 Goals & Objectives: * Maintain continuing education opportunities for department staff. * Review and modify the current Fire Marshal Policy Statements. * Move to new facilities, Major Budgetary Issues & Operational Trends: * The office is receiving more requests for various types of educational programs. * New construction and increased population is placing greater demand for inspections. * Need to consider adding another fire inspector in FY2004 to accommodate the expanding inspection workload. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fire Fire Marshal's Office 101-4023-522 EXPENDITURES I 2000-01 ACTUAL I B2001-02 UDGET I ESTIMATED f B2002-03 UDGET Personnel $300,257 $321,266 $321,266 $314,953 Operations $28,400 $43,544 $43,544 $35,529 Capital $1,397 $1,150 $1,150 $0 TOTAL $330,054 $365,960 $365,960 $350,482 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 00-01 Estimated 01-02 Budget 02-03 Output/Workload # of Inspections 1,600 956 1,475 # of Permits 450 329 500 # of Citations/Warnings 50 32 100 # DRC/Preconstruction Meetings 150 137 200 # of Building/Fire Plans 200 167 200 # of Investigations 150 83 150 # of Offenses Filed 15 12 20 # of Classes/Programs 310 197 325 Public Relations Projects 50 24 40 Photo/Video Services 80 80 80 Material Distributed 36,000 40,000 45,000 Special Projects 28 30 35 Efficiency Measures/Impact M&O Budget per Capita $7.25 $7.93 $7.31 Effectiveness Measures/Outcomes °A° Warnings from Inspections 3.13% 3.35% 6.78% # of People in Classes/Programs 15,500 6,533 10,000 % of Population Affected by Programs 34.07% 14.15% 20.86% 103 Department: Fire Location and Hours of Operation: Division/Activity: Emergency Management 201 North Ector Drive, Building A, (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. FY2002 Highlights & Accomplishments: * Attended training in preparation for defense against biologic terrorism or warfare. * Converted emergency operation plan to CD-ROM format. * Completed installation of a new state of the art community warning system. * Attended several emergency management preparation courses, locally and in Austin, Texas. FY2003 Goals & Objectives: * Continue community education efforts. * Provide information and planning to citizens as part of an effort to allow each citizen to formulate their own emergency plan of action. * Coordinate a tabletop exercise in FY2003. * Continue to build the resource center located in our emergency operations center. Major Budgetary Issues & Operational Trends: DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fire Emergency Management 101-4024-522 EXPENDITURES I 2000-01 ACTUAL I B2001-02 UDGET I 2001-02 ESTIMATED I B2002-03 UDGET Personnel $0 $0 $0 $0 Operations $2,603 $5,245 $5,245 $5,245 Capital $0 $0 $0 $0 TOTAL $2,603 $5,245 $5,245 $5,245 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 00-01 Estimated 01-02 Budget 02-03 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 4 4 Efficiency Measures/Impact M&O Budget per Capita $0.06 Effectiveness Measures/Outcomes 105 $0.11 $0.11 Department: Fire Location and Hours of Operation: 201 North Ector Drive, Building A 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. FY2002 Highlights & Accomplishments: * Completed the third Citizen's Fire Academy. * Initiated customer satisfaction survey. * Updated Fire Department records management computer software. FY2003 Goals & Objectives: * Plan for the eventual relocation of Fire Administration to Building D. * Increase feedback from the public through customer satisfaction survey program. * Continue to do what it takes to keep us the BEST. Major Budgetary Issues & Operational Trends: * Add better computer technology to communicate with the three fire stations. * Increase pay for office staff to retain employees. * Manage at current service level with no budget increases. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fire Administration 101-4040-522 EXPENDITURES I 2000-01 ACTUAL I BUDGET 2001-02 ESTIMATED I B2002-03 UDGET Personnel $266,135 $298,268 $298,268 $300,795 Operations $16,741 $25,586 $25,586 $22,186 Capital $0 $0 $0 $0 TOTAL $282,876 $323,854 $323,854 $322,981 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 00-01 Estimated 01-02 Budget 02-03 # Civilian Personnel 2 2 2 # Certified Personnel (Administration) 2 2 2 # Certified Personnel (Total) 58 59 60 Output/Workload # Incident Reports Processed 4,500 4,600 4,700 Avg. Ambulance Response Time 3:50 4:00 4:00 # Requisitions Processed 850 900 900 Efficiency Measures/Impact M&O Budget per Capita # Certified Personnel per 1000 population $6.22 $7.01 $6.74 1.27 1.28 1.25 Effectiveness Measures/Outcomes Insurance Service Organization Rating 3 3 3 107 Department: Fire Location and Hours of Operation: Division/Activity: Suppression/EMS 201 North Ector Drive, Building A (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. FY2002 Highlights & Accomplishments: * Began implementation of public access to Automatic External Defibrillators (AED). * Two department personnel attended residency programs at the National Fire Academy. * Frontline fire engines were equipped with new state of the art automatic nozzles. * Implementation of mobile computers on emergency apparatus. * Implemented 110-ft. aerial platform fire fighting apparatus. * Integrated Lifepak 11s into the first line fire engines. FY2003 Goals & Objectives: * Increase community involvement through awareness programs and customer service initiatives. * Improve our ISO rating. * Increase the level of training for EMS services. * Continue working on joint projects with neighboring communities such as joint purchasing agreements, communication center, and operational preparedness and response. * Career development at the supervisory level to enhance personnel understanding of the various services they deliver. Major Budgetary Issues & Operational Trends: * Increased population of our area, managed medical care, hospital downsizing, and changing state regulations (specifically the regulating of medication storage). * The area of personnel will require the development of individuals to replace key personnel that will be retiring. The handling of these issues will require thorough evaluation, planning, and implementation. * Changes in many regulatory standards that the department must address to avoid or minimize future liability and degradation of services. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fire Suppression/EMS 101-4041-522 EXPENDITURES I ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $3,428,428 $3,659,819 $3,659,819 $3,756,175 Operations $189,683 $228,749 $228,749 $222,861 Capital $8,607 $16,290 $16,290 $4,250 TOTAL $3,626,718 $3,904,858 $3,904,858 $3,983,286 PERSONNEL: Full Time 52.0 53* 53* 53.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Total Alarms 4,717 4,530 4,700 EMS Calls in City of Euless 1,194 1,125 2,100 Structure Fires 67 55 75 Vehicle Fires 37 22 70 Mutual Aid Received 49 49 35 Output/Workload Mutual Aid Given EMS 29 27 55 Mutual Aid Received EMS 49 49 60 Mutual Aid Given Suppression 100 60 50 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 $79.71 3:57 min 6:44 min 4:43 min $84.58 4:00 min 6:17 min 5:12 min $83.07 4:25 min 6:00 min 4:30 min Effectiveness Measures/Outcomes Fire Related Civilian Injuries 8 9 12 Fire Related Personnel Injuries 4 0 5 % Property Damage/Total Property Values 2.100% 2.100% 2.100% * Approved a Training Coordinator 109 This page intentionally left blank. 110 DEVELOPMENT Planning — Land development — Planning & Zoning Gen. Fund 96% $1,000,000 $800,000 - $600,000 $400,000 $200,000 Director Mike Collins Inspection Services Code enforcement — Building permits Expenditure History Development 4% $o_ ,, FY99 FY01 FY03 Bud FY00 FY02 Est. 111 Environmental Health — Food handlers permits — Health inspections & permits Planning 29% Inspection Serv. 55% Budget Highlights - No new programs funded in FY 2003. Department: Division/Activity: 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. FY2002 Highlights & Accomplishments: * Completed revisions to Planning & Zoning and City Council Agenda Communications. * Completed data input for computerized tracking of SUP, Zone Changes and other development related projects. * Completed UDC revisions affecting Garage Sales, Tree Preservation, Carports and Off-street parking. * Developed Main Street Streetscape Plan. FY2003 Goals & Objectives: * Develop Main Street Enhancement Plan and Implementation Program. * Continue updates to UDC. * Develop Policies & Procedures Manual of essential job functions. * Identify Web site revisions. * Coordinate adoption of Municipal Complex Master Plan. Major Budgetary Issues & Operational Trends: * Single-family starts will track with strength of local/national economy. * New large scope commercial projects will be located in two areas — 121 Gateway District and Bennet Realty Holdings. * Smaller scale developments will continue to be proposed for in fill sites. 112 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Development & Planning Planning 101-6032-540 EXPENDITURES 2000-01 2001-02 2001-02 2002-03 ACTUAL BUDGET ESTIMATED BUDGET Personnel $109,651 $214,799 $214,799 $220,177 Operations $25,456 $57,829 $57,829 $32,579 Capital $0 $0 $0 $0 TOTAL $135,107 $272,628 $272,628 $252,756 PERSONNEL: Full Time Part Time 1.0 3.0** 1.0 1.0 3.0** 3.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Zoning Change Applications 15 6 10 Planned Developments 7 Site Plan Applications 25 18 20 Land Plan Applications 5 2 10 Preliminary Plat Applications 10 12 10 Final Plat Applications 15 8 10 Replat Applications 5 4 5 Specific Use Permit Applications 30 18 10 Variance Requests 10 14 6 Special City Council/P&Z requests 20 20 20 Output/Workload Pre -Development Conferences 280 280 250 Planning & Zoning Commission Items 200 200 50 Council Related Items 125 125 35 Ordinance Review and Revisions 3 5 10 Special Reports and Studies 3 3 10 Efficiency Measures/Impact M&O Budget per Capita $2.97 $5.91 $5.27 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 ** Moved 2 full time positions from Inspections. 113 Department: Division/Activity: 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. FY2002 Highlights & Accomplishments: * Adopted International Residential Code, International Energy Conservation Code. * Completed Comprehensive Development Fee Revision including implementation of Combination Building Permit. * Increased training and certifications for inspectors. * Maintained level of customer service with significant increases in permit activities. FY2003 Codes & Objectives: * Complete training of officers to implement new residential and energy codes. * Continue customer service orientation for Code Enforcement Program. Major Budgetary Issues and Operational Trends: * Commercial development activity will continue in the 121 Gateway District. * Residential development activity will be strong as long as economy stays strong. * Must maintain required training and continued education units for staff. 114 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Development & Planning Inspection Services 101-6034-540 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I 2001-02 ESTIMATED I 2002-03 BUDGET Personnel $531,861 $416,614 $416,614 $447,428 Operations $32,158 $42,959 $42,959 $33,684 Capital $0 $0 $0 $0 TOTAL $564,019 $459,573 $459,573 $481,112 PERSONNEL: Full Time 11.0* 11.0 11.0 9.0** Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Complaints Received 1,500 2,638 1,250 Output/Workload Residential - New/Attached 100 107 182 Residential - Remodel 90 86 58 Residential - Swimming Pools 50 19 6 Commercial - New 10 8 4 Multifamily - New 2 4 1 Multifamily - Swimming Pools 4 2 1 Commercial & Multifamily Remodel 70 48 46 Industrial Buildings 4 0 2 Churches 2 2 1 Schools 0 0 0 Misc. Permits 1,950 2,148 1,474 Certificates of Occupancy 170 396 372 Inspections 4,600 11,398 9,064 Plan Review 1,850 2,008 375 Efficiency Measures/Impact M&O Budget per Capita $12.40 $9.95 $10.03 Effectiveness Measures/Outcomes *Reorganized Department -moved 2 positions to planning and one to environmental health. **Moved secretary from W&S non departmental 115 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. FY2002 Highlights & Accomplishments: * Completed Comprehensive Health Code Revision. * Continued administration of mandatory food handler certification program. FY2003 Goals & Objectives: * Participate in state inspector certification program. * Continue improvement to food establishment inspection program. Major Budgetary Issues & Operational Trends: * Sufficiently staffed to handle restaurant industry growth in Euless and Grapevine. Major impact will be realized when Opryland Hotel opens in FY2005. * Maintain levels of training and certifications of staff necessary to protect and safeguard public from food bome illnesses. DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Development & Planning Environmental Health 101-6065-540 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I 2001-02 ESTIMATED I B2002-03 UDGET Personnel $43,426 $93,481 $93,481 $132,127 Operations $12,929 $11,508 $11,508 $13,238 Capital $0 $3,244 $3,244 $0 TOTAL $56,355 $108,233 $108,233 $145,365 PERSONNEL: Full Time 1.0 2.0* 2.0* 3.0** Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Output/Workload Food Service Permits 360 385 390 Retail Food Permits 175 185 185 Day Care Inspections 47 48 49 Swimming Pool Inspections 555 557 560 Nursing Homes 5 4 6 Food Service Establishment Permits 540 565 580 Efficiency Measures/Impact M&O Budget per Capita $1.24 Effectiveness Measures/Outcomes Food Permits per Inspector Swimming Pool Inspections per Insp. * Moved one inspector from Inspection Services **Moved secretary from W&S non departmental $2.34 $3.03 270 292 290 278 280 280 117 This page intentionally left blank. 118 COMMUNITY SERVICES Swimming Pools — Maintenance of pools _ Operation of three neighborhood pools — Swimming classes Gen. Fund 91% $3,500,000 $3,000,000 - $2,500,000 - $2,000,000 - $1,500,000 - $1,000,000 $500,000 "\\ „ $ FY99 FY01 **FY03 Bud FY00 *FY02 Est. *Added Library to this department **Moved Library to Admin Director (Interim) 1 Ray McDonald` J CAdministration J Leisure Services) i Parks / _ Recreational activities adult and children — Athletic programming _ Youth, pre-school and senior programs — Maintenance of city parks _ Develop & improve city parks _ Beautification and historical preservation Community Svcs 9% Expenditure History Parks 63% Pools 4% Projects and special events — Arbor Daze — Texas Star concert series — Summer musical Admin 4% Special Events 5% Leisure Srvcs. 24% Budget Highlights -Approved funding to replace diving boards at South Euless pools. - Approved one-time funding to increase part-time hours at Midway recreation Center. *Community Services also manages other funds which include: Softball World at Texas Star; the Parks at Texas Star, Arbor Daze and Recreation Classes. 119 Department: Division/Activity: Account #: 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; 7:00 AM to 6:00 PM Saturday; 12:00 PM to 6:00 PM Sunday. Simmons Senior Center, 508 Simmons, 7:00 AM to 3:00 PM Monday through Friday (available after hours for rental) Ruth Millican Center, 201 Cullum Drive (available for rental) 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. FY2002 Highlights & Accomplishments: * Major remodel of the Midway Recreation Center was completed. * Memberships sold and daily visits increased significantly. * Number of trips offered for Senior Citizens increased due to the addition of a passenger bus and a part-time bus driver. * Athletic league program offerings have increased, including leagues being administered in basketball, flag football, and volleyball. * Upgraded staff wearing apparel at front counter operations. FY2003 Goals & Objectives: * Increase in facility cleanliness and customer satisfaction. * Develop an evaluation system to evaluate programs, activities, and events for program continuation, program deletion, or program improvement. * Continue staff training to increase efficiency, effectiveness and customer satisfaction. Major Budgetary Issues and Operational Trends: * Part-time and seasonal salaries and recruitment of employees for these positions. * Cleanliness of facilities and points of customer contact. 120 DEPARTMENT: DIVISIONIACTIVITY: ACCOUNT #: Community Services Leisure Services 101-7051-550 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I 2001-02 ESTIMATED I 2002-03 BUDGET Personnel $351,186 $404,082 $404,082 $428,498 Operations $54,444 $60,556 $60,556 $48,556 Capital $0 $0 $0 $0 TOTAL $405,630 $464,638 $464,638 $477,054 PERSONNEL: Full Time Part Time 6.0* 5.0** 7.0*** 6.0*** 7.0 6.0*** 6.0 PERFORMANCE MEASURESISERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 # Memberships Sold 3,995 Output/Workload # Racquetball players # Track users # Game Area users 2,843 players 8,545 6,744 Efficiency Measures/Impact M&O Budget per Capita $8.91 3,649 4,000 2,434 players 9,826 15,994 3,600 players 9,000 7,000 $10.06 $ 9.95 Effectiveness Measures/Outcomes Midway Recreation Center Attendance 11,300 7,171 15,000 Ruth Millican Center Attendance 16,290 21,375 15,000 Simmons Center Attendance 12,443 16,119 14,000 Gymnasium 27,092 37,800 45,000 Youth Classes 13,935 14,691 10,000 Adult Classes 8,023 7,509 10,000 * Moved one FT position to Projects and Special Events and 1.25 positions to Recreation Administration. ** Upgraded a clerk to full-time and transferred to Projects and Special Events. *** Approved one FT athletic/aquatics coordinator and a PT facility tech. 121 Department: Division/Activity: Account #: Community Services Parks 101-7052-550 Location and Hours of Operation: 1997-C S. Pipeline - Monday through Friday, 7:00 AM to 3:30 PM, with some Saturday work to clean parks and flexible (earlier) hours during hot weather Mission / Programs / Services: To provide a safe and eye -pleasing arena for the citizens of Euless in the most cost efficient manner possible. To satisfy citizen demands for parks and park amenities, thus creating a more wholesome life-style. To provide opportunities for all citizens in the Euless Parks as needed. To provide a comprehensive parks system through the use of an updated Parks Master Plan. To identify all cost saving measures as feasible. To continue to beautify the community. Upkeep, development, and safety of all improvements, including 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 98 acres. The department serves ten sports season and annually provides leisure opportunities for tens of thousands of users in a safe and beautiful environment. FY2002 Highlights & Accomplishments: * Successfully completed second year of contract mowing. * Major park improvements completed at Westpark and Wilshire, complete with new fishing pier and pond. * Supported major city events held for Arbor Daze, Dixie World Series, Super Series, and Christmas Events. * Supported major trade events for HEB Expo and Golf Show set-up. * Raving Fans recognition from citizens and users of Bear Creek facility immediately following a major storm that caused extensive damage to trails and structures in the park. Contingency planning, quick responsiveness, and teamwork ensure that unplanned disasters are handled effectively and efficiently with respect to repairing and restoring parks. FY2003 Goals & Objectives: * Continue to improve the condition and beautification of community parks and public areas. * Coordination of third year contractual mowing service with improvement in efficiency and beautification standards as expected from citizens. * Initiate median improvement program and Adopt -A -Spot Program in an effort to Beautify Euless Everyday. Major Budgetary Issues & Operational Trends: Increased acreage and new facilities add to maintenance expense(s), and are becoming a strain on current baseline budget. Continuous review and management of existing expenses are required to ensure coverage and maintenance are consistent with citizen expectations. 122 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Parks 101-7052-550 EXPENDITURES I 2000-01 ACTUAL I BU GET 2001-02 I ESTIMATED I B2002-03 UDGET Personnel $833,909 $918,700 $918,700 $906,710 Operations $264,611 $328,836 $328,836 $320,954 Capital $0 $0 $0 $0 TOTAL $1,098,520 $1,247,536 $1,247,536 $1,227,664 PERSONNEL: Full Time 18.0 18.0 18.0 18.0 Part Time 5.0 7.0 7.0 7.0 PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand Actual 00-01 Estimated 01-02 Budget 02-03 # of Sports Seasons 14 14 14 Athletic Fields 31 31 31 Pavilions 5 5 5 Gazebos 2 2 2 Pools 3 3 3 Jogging Trails 6 6 6 Rose Gardens 3 3 3 Picnic Areas 110 110 114 Playgrounds 11 13 13 Amphitheater 1 1 1 Total Acres 342 342 350 Output/Workload Special Projects Hours 3,304 3,051 4,023 Safety Inspection Hours 370 198 246 Fixture Maintenance Hours 2,678 1,964 1,814 Equipment Maintenance Hours 542 694 690 Clerical Dispatch Hours 2,998 3,015 2,294 Horticulture Hours 5,139 6,281 4,547 Water Truck Hours 540 406 652 Ballfield Maintenance Hours 3,159 2,945 3,372 Beautification Hours 0 0 0 Manual Watering Hours 508 783 475 Irrigation Hours 656 493 900 City Assistance Hours 210 426 465 Training Hours 465 379 579 Green House Hours 408 637 1,200 Parks Betterment 1,866 1,605 2,800 Grounds Maintenance 7,056 7,561 5,571 Efficiency Measures/Impact Acres per FTE 19.00 19.00 19.40 Cost per Acre Maintained $3,365 $3,063 $3,565 M&O Budget per Capita $24.14 $27.02 $25.60 Effectiveness Mcasures/Outcomes # Parks Acres per 1000 Citizens 7.77 7.41 7.85 123 Department: DivisionlActivity: Account #: 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. FY2002 Highlights & Accomplishments: * Painted Wilshire and Midway Pools * Repaired deck at South Euless and Wilshire Pools. * Swim season was completed safely with no serious injuries occurring. FY2003 Goals & Objectives: * Continue to offer safe, quality services and increased participation. * Provide an enjoyable atmosphere for all ages. * Provide programming opportunities for all ages. * Keep aquatic facilities clean and as sanitized as possible. * Use the Parks Master Plan to assist staff in improving aquatic facilities. Major Budgetary Issues & Operational Trends: * Compliance with Texas Department for Health Standards for public swimming pools. * Age of existing pools and filter systems within those pools. 124 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Swimming Pools 101-7053-550 EXPENDITURES I ACTUAL I BUDGET I 2001-02 ESTIMATED I 2002-03 BUDGET Personnel $48,905 $48,069 $48,069 $47,817 Operations $21,734 $27,661 $27,661 $26,711 Capital $0 $0 $0 $0 TOTAL $70,639 $75,730 $75,730 $74,528 PERSONNEL: Full Time Part Time 0.0 0.0 22.0 22.0 0.0 0.0 22.0 22.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Days Open 101 93 93 Swimming Pools 3 3 3 Output/Workload Guard Hours: Midway 12,500 10,241 12,500 South Euless 5,000 4,134 5,000 Wilshire 5,000 4,457 5,000 Efficiency Measures/Impact M&O Budget per Capita $1.55 Effectiveness Measures/Outcomes 125 $1.64 $1.55 Department: Division/Activity: Account #: 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. FY2002 Highlights & Accomplishments: * Created new and expanded existing events that included: Arbor Daze and Arbor Daze Auction, 2012 Olympic Site Visit, Trash Off, Easter Egg Hunt, Super Series Opening Ceremonies, Strongman Competition, American Heart Walk, Halloween Thing, Texas Star Concert Series, Christmas Parade of Lights, Heritage Park Christmas, Ice Fest 2001, Christmas Tree Lighting, Recreation Center Re -Grand Opening, 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. FY2003 Goals & Objectives: * Continue to increase the number of special event opportunities for all Euless residents. * Increase volunteer opportunities and incorporate an incentive program for volunteers. * Increase sponsorship revenues for all special events. * Continue to strengthen professional relationships with local businesses. 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. 126 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Projects & Special Events 101-7083-550 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I 2001-02 ESTIMATED I B2002-03 UDGET Personnel $79,108 $83,271 $83,271 $85,303 Operations $10,645 $14,225 $14,225 $12,225 Capital $0 $0 $0 $0 TOTAL $89,753 $97,496 $97,496 $97,528 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 00-01 Estimated 01-02 Budget 02-03 Special Events 12 12 14 Output/Workload Concert Series 5 6 4 Christmas Parade of Lights 1 1 1 Heritage Park Christmas 1 1 1 lcefest at Dr. Pepper StarCenter 1 1 1 Strongman Contest 1 2 1 Easter Egg Hunt 1 1 1 Texas Trash Off 1 1 1 HEB Showcase 1 1 1 Arbor Daze Festival 1 1 1 Arbor Daze Auction 1 1 1 World Series 1 2 2 PACS Appreciation Banquet 1 1 1 Texas Star Member Functions 2 4 4 Marketing Shows 2 3 1 Halloween Thing 1 1 1 Heart Walk 0 1 0 Dog Daze of Summer 1 1 1 Games of Texas 0 0 1 Efficiency Measures/Impact M & 0 Budget per Capita $1.97 Effectiveness Measures/Outcomes $2.11 $2.03 127 Department: Division/Activity: Account #: 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". FY2002 Highlights & Accomplishments: * Expanded leisure service programming, opportunities and events. * Provided training opportunities for full-time and part-time employees. * Restructured department to maximize efficiency and utilize departmental talents. FY2003 Goals & Objectives: * To continue to implement fiscal controls on events and programming for larger financial accountability. * To create a healthier community with a comprehensive leisure program. * To develop opportunities for the creation of "Raving Fans" of all citizens. Major Budgetary Issues and Operational Trends: To continue to provide resources necessary for all staff so as to offer a comprehensive leisure services program that meets the needs, demands, and desires of Euless' citizens. 128 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Recreation Administration 101-7084-550 EXPENDITURES I ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $51,225 $60,604 $60,604 $62,648 Operations $8,039 $12,320 $12,320 $10,820 Capital $0 $0 $0 $0 TOTAL $59,264 $72,924 $72,924 $73,468 PERSONNEL: Full Time Part Time 1.25 1.25 0.0 0.0 1.25 1.25 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Park Board Meetings 16 16 16 Community Services Community Meetings 37 40 40 Output/Workload Efficiency Measures/Impact M & 0 Budget per Capita $1.30 Effectiveness Measures/Outcomes 129 $1.58 $1.53 This page intentionally left blank. 130 / Street Maintenance PUBLIC WORKS Director Ron Young' Animal Control • 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 Gen. Fund 95% Expenditure History $2,000,000 $1,500,000 - $1,000,000 - $500,000 - Street Maint. 71% Public Works 5% .04 h\\ so FY99 FY01 **FY03 Bud FY00 *FY02 Est. *Added Facilities to this department **Moved Facilities to Admin — Safe and efficient Streets Engineering 11% Animal Control 18% Budget Highlights -Approved $300,000 for annual street overlay program. -Approved funding for traffic signal upgrades. *The Director of Public Works also manages water production & distribution, sewage and treatment, meter reading, drainage utility, and Capital improvement projects for street overlay and W&S. 131 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. FY2002 Highlights & Accomplishments: * 740,626 sq.ft. of asphalt street repair * 39,107 linear ft. of crack seal * 1,185 pot holes patched * 1,283 linear ft. of curb and gutter * 6,874 sq. ft. of flat work replaced * 6,083 sq. ft. of sidewalk • 866 street signs replaced * 10,303 linear ft. of street markings * 8,661 linear ft. of channel and storm drain maintenance FY2003 Goals & Objectives: * To continue the use of private contractors to supplement our work force to stay ahead of ongoing deteriorating streets. * To concentrate on preventive maintenance, thus saving future dollars on major repairs. Major Budgetary Issues & Operational Trends: * A significant number of city streets are reaching their life expectancy and are in need of major repair or total reconstruction. * An ongoing street maintenance program is needed to perform crack seal, pothole repair, overlays, and various other preventive type measures. 132 DEPARTMENT: Public Works EXPENDITURES 2000-01 2001-02 ACTUAL BUDGET Personnel $484,837 $506,694 Operations Capital TOTAL PERSONNEL: Full Time Part Time $249,835 $285,780 $0 $0 $734,672 $792,474 11.0 1.0 11.0 1.0 DIVISION/ACTIVITY: Street Maintenance 2001-02 ESTIMATED $506,694 $285,780 $0 $792,474 11.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/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 00-01 182 1.5 182.0 301,421 63,565 1,727 849 3,524 12,713 7,858 1,078 862 20,001 8,626 8,325 $16.15 133 Estimated 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 $17.17 ACCOUNT #: 101-8033-531 2002-03 BUDGET $472,100 $273,930 $0 $746,030 11.0 1.0 Budget 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 $15.56 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. FY2002 Highlights & Accomplishments: * Cross -trained Public Works personnel to answer stand-by calls for Animal Control to relieve overworked Animal Control staff. * Continued public education program to slow down unwanted animal reproduction. * Participated in the "Dog Days of Summer" event, providing an opportunity for public education about many aspects of pet ownership. FY2003 Goals & Objectives: * Continue to deliver the best possible service to the citizens of Euless and care to the animals that we become responsible for through training, education, and employee commitment. * Continue public education program about unwanted animal reproduction. Major Budgetary Issues & Operational Trends: * With the growth of the city, we will need to increase staff in the near future to keep up with the demands for service. 134 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Animal Control 101-8064-531 EXPENDITURES I 2000-01 2002-03 ACTUAL I BUD2001GET -02 I ESTIMATED 2001-02 I BUDGET Personnel $150,973 $153,123 $153,123 $170,514 Operations $8,879 $13,507 $13,507 $16,507 Capital $0 $0 $0 $0 TOTAL $159,852 $166,630 $166,630 $187,021 PERSONNEL: Full Time Part Time 3.0 3.0 3.0 3.0 1.0 1.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Calls for Service 3,090 3,200 3,000 Average # Animals in Shelter 58 64 50 Output/Workload Animals Picked Up 1,607 1,301 1,500 Animals Returned to Owners 287 171 300 Animals Released to SPCA 0 27 50 Citations Issued 68 81 80 Dead Animals Removed 317 549 460 Adoptions 511 492 500 Euthanized 608 363 400 Efficiency Measures/Impact M&O Budget per Capita $3.51 $3.61 $3.90 Effectiveness Measures/Outcomes Animal Bites 126 77 100 135 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 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 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. FY2002 Highlights & Accomplishments: * Completed construction on Mid -Cities Blvd. and Harwood Road from N. Main to SH 360. * Began construction of North Main Street and Gateway Blvd. * Completed construction on Hurricane Creek slope protection at Texas Star. * Designed and constructed flashing school signs on arterial thoroughfares. * Reviewed CDBG Sanitary Sewer Plans, and designed and awarded a contract for miscellaneous sanitary sewer replacements. * Continued design for West Pipeline Road. * Reviewed 50 sets of engineering plans; 12 site plans; 29 zoning cases; 27 plats; 9 ZBA cases; 260 public service requests; 50 street use permits; 210 street light requests; 116 flood plain related inquiries; 23,490 linear feet of sanitary sewer installed or inspected; 39,900 linear feet of water main installed or inspected; and 136,600 square yards of pavement inspected or constructed. FY2003 Goals & Objectives: * Complete construction of N. Main Street, Trinity Blvd. through the golf course, and FM 157 south of SH10. * Acquire right of way for W. Pipeline Road. * Design and construct approved drainage utility projects, and implement NPDES Phase II storm water requirements. * Upgrade traffic signals and school crossings throughout the city. * Coordinate with Texas Department of Transportation for construction of SH360, widening FM 157, and Widening SH 10. * Continue development of Drainage Design Manual, and streamline the development review process. * Begin infrastructure inventory, and continue street intersection safety enhancements. Major Budgetary Issues & Operational Trends: * Construction unit bid prices show a slowing inflationary trend. * Difficulty in finding technicians, inspectors and engineers. 136 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works City Engineer 101-8066-531 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I 2001-02 ESTIMATED I 2002-03 BUDGET Personnel $53,229 $100,452 $100,452 $98,944 Operations $57,957 $23,876 $23,876 $21,376 Capital $0 $0 $0 $0 TOTAL $111,186 $124,328 $124,328 $120,320 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 00-01 Estimated 01-02 Budget 02-03 DRC Packets Reviewed 52 56 60 Engineering Plans Reviewed 41 50 45 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $2.44 $2.69 $2.51 Effectiveness Measures/Outcomes 137 This page intentionally left blank. 138 NON -DEPARTMENTAL Non -departmental 1 Handles citywide expenditures Retiree benefits Gen. Fund 83% City Manager's Office Joe Hennig-City Manager Betterment Fund / C Legal Services — Funded by citizen contributions — Attorney fees Community beautification and enhancement Expenditure History $5,000,000 $4,000,000 - $3,000,000 - $2,000,000 - $1,000,000 - 0 —` FY99 FY01 FY03 Bud. FY00 FY02 Est. Large changes between years is due to approved one-time capital needs. 139 — Municipal court legal services Betterment 1% Legal 3% Budget Highlights -FY03 includes one time funding for all departments. -FY03 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. 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. FY2002 Highlights & Accomplishments: * Continued funding for street overlay program in the amount of $300,000 annually. * Replaced current emergency warning system to provide citywide coverage. * Provided funding for one-time capital purchases for all departments citywide. FY2003 Goals & Objectives: * Continue funding of annual street overlay. * 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. * With current economic conditions, revenues have declined, which may impact the amount of funds available in future years for capital purchases. 140 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non -Departmental* General Fund 101-9060-590 EXPENDITURES 2000-01 ACTUAL I 2001-02 2001-02 2002-03 BUDGET I ESTIMATED I BUDGET Personnel $48,071 $156,153 $156,153 $636,901 Operations $1,021,456 $1,853,470 $1,853,470 $1,728,970 Capital $777,060 $1,598,808 $911,414 $1,235,007 TOTAL $1,846,587 $3,608,431 $2,921,037 $3,600,878 PERSONNEL: Full Time 0.25 0.25 0.25 0.25 Part Time 0.00 0.00 0.00 0.00 General Fund Nondepartmental 2002-2003 Budget Capital 34% Personnel 18% Operating 48% * Includes expenses that are not specific to any one department. 141 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. FY2002 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 1999. * Christmas Parade of Lights and Tree Lighting Ceremony recognized record -breaking attendance and participation. * Purchase and installation of a new 50 ft. Christmas tree. FY2003 Goals & Objectives: * Continue Euless' long-standing tree commitment through a variety of marketing avenues. These avenues will include HEB Schools, Arbor Daze Festival, and Tree Recycling Programs. Major Budgetary Issues & Operational Trends: Continue funding the tree program and Christmas Parade of Lights. Program cost efficiencies will continue to be realized as these two events are now combined. 142 DEPARTMENT: DIVISIONIACTIVITY: ACCOUNT #: Non -Departmental Betterment Fund 101-9061-590 EXPENDITURES 2000-01 ACTUAL Personnel $0 Operations $29,586 Capital $0 TOTAL $29,586 2001-02 2001-02 I 2002-03 BUDGET ESTIMATED BUDGET $0 $0 $0 $22,000 $0 $22,000 $22,000 $0 $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% Lib. Bks. / Video / Asst. 9% Midway Park / Rec. Bldg. 19% Beautification 7% Signal Midway 8% Library Remodel 5% Boards / Commissions 6% $22,000 $0 $22,000 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. 143 DEPARTMENT: Non -Departmental EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time $200,000 $180,000 • $160,000 • $140,000 • m$120,000 •$123 3 Q. cn 0$100,000 • R $80,000 - $60,000 - $40,000 • $20,000 $0 FY95 DIVISION/ACTIVITY: ACCOUNT #: Legal Service 101-9021-590 2000-01 2001-02 2001-02 2002-03 ACTUAL I BUDGET I ESTIMATED* I BUDGET $0 $0 $0 $0 $123,048 $125,000 $125,000 $105,000 $0 $0 $0 $0 $123,048 $125,000 $125,000 $105,000 0.0 0.0 0.0 0.0 FY97 Legal Services General Fund FY99 * In FY99, legal expenses increased due to lobbying expenses. 144 0.0 0.0 0.0 0.0 FY01 000 FY03 Budget THE CITY OF Eu ess MORE THAN EVER Enterprise Funds WATER DEPARTMENT C Water Office Utility Billing Water/Drainage/Garbage Central cash collections Delinquent collections Customer service W&S Fund 96% Expenditure History $700,000 $600,000 - $500,000 - $400,000 $300,000 - $200,000 $100,000 k\\. FY99 *FY01 FY03 Bud. FY00 FY02 Est. *Added GIS to this department Director Loretta Getchell 1 C 145 Geographic Information Systems Maintains maps of city streets water/sewer systems, & flood areas Computerized network system for development Graphics analysis citywide Wtr. Dept. 51% GIS 49% Budget Highlights -Approved funding for computer hardware and software needs for various departments Department: Division/Activity: Account #: Fiscal & Administrative Services Utility Billing Office 501-2070-515 Location and Hours of Operation: 201 North Ector Drive, Building B (817) 685-1470 Monday — Friday, 8:00 AM to 5:00 PM Drive -through 7:30 AM to 5:00 PM, Mission / Programs / Services: This office strives to provide all customers with the best service possible for prompt administration of their utility accounts. We will perform our duties in such a way as to protect the assets of the City and its citizens. We will continue to seek ways to raise the level and quality of customer service provided by this office through continuous training. The services we provide include, but are not limited to: establishing new accounts, reading meters, billing, answering questions, processing delinquent accounts, receipting and depositing the financial activity for other City departments. FY2002 Highlights & Accomplishments: * Purchased a new folder/inserter to replace the existing machine. * Implemented changes in ordinances relating to delinquency processing that were approved by the City Council. * Utilization of American Municipal as an agent for collecting written -off accounts. * Three new City employees were hired to fill vacancies. FY2003 Goals & Objectives: * Cross -train new employees so all office and software procedures can be performed by all three employees. * Implement collection and write-off procedures for maximum effectiveness. * Provide effective customer service training program for new billing staff. * Continue to develop and document operational processes for billing office. Major Budgetary Issues and Operational Trends: * The folder/inserter machine was replaced with a faster, smaller, quieter one. The old unit was requiring monthly service calls to keep it operational. The new unit also allows for two pieces to be inserted in utility bills for effective special event communication. * Extended office hours were discontinued when municipal court moved to the new facility. * This office is systematically billing deposits to accounts that have service terminated for nonpayment, and as a result of the ordinance revision, vacant addresses are getting into final billing in less time. These processes may hedge future write-off losses. 146 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Utility Billing Office EXPENDITURES Personnel Operations Capital TOTAL 2000-01 1 2001-02 ACTUAL BUDGET $215,490 $199,520 $77,031 $95,725 $0 $0 $292,521 $295,245 ACCOUNT #: 501-2070-515 2001-02 2002-03 ESTIMATED 1 BUDGET $198,745 $195,624 $96,500 $97,225 $0 $0 $295,245 $292,849 PERSONNEL: Full Time 6.0 5.0 5.0 5.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand Actual 00-01 Estimated 01-02 Budget 02-03 # Service Calls 5,475 6,222 5,800 Monthly Avg. # of Water Accounts 11,339 11,504 11,500 Monthly Avg. # of Sewer Accounts 10,954 11,034 11,100 Monthly Avg. # of Sanitation Accounts 10,211 10,266 10,300 Output/Workload # of New Accounts 1,662 1,839 1,750 # of Transfers 106 87 75 # of Billing Cycles 48 48 48 $ Billed Water & Sewer $10,851,187 $10,253,849 $10,300,000 $ Billed Drainage $596,686 $762,111 $760,000 $ Billed Recycling $287,886 $302,570 $310,000 $ Billed Minimum Housing $81,016 $85,515 $86,000 $ Billed Service Initiation Fees $38,234 $122,014 $100,000 # of Delinquent Notices Mailed 12,466 19,995 16,000 # of Delinquent Tags Hung 3,467 5,931 4,500 # of Delinquent Cut-offs 656 1,099 800 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 $6.43 5.79% 5.26% 18.92% $6.40 9.55% 5.50% 18.53% $6.11 6.96% 5.00% 17.78% Effectiveness Measures/Outcomes W&S Billing Write-offs 0.30% 34.00% 0.28% 147 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. FY2002 Highlights & Accomplishments: * Trained on new release of Arc/Info and learned about the newest changes in the database structure for all GIS data. * Developed a migration plan for moving all the City's geographic data to the new GeoDatabase structure and successfully moved approximately 50% of the databases to this new structure. * Created a specialized 'Box Map' location program in HTML for use by the Fire Department in conjunction with their Toughbook laptop computers. * Produced the Sewer Utility Maps in a new, larger format for Public Works to make the maps easier to read and with the ability to display more information. * Implemented a new process of parcel ownership updates that keep both H T E system and the GIS databases current to within 60 days. FY2003 Goals & Objectives: * Move further along on the migration plan to the GeoDatabase structure. * Continue updates of all geographically referenced data as necessary. * Expand 'Box Map' location program for use by the Police Department. * Write specifications and manage the planimetric data collection process. * Migrate on-line mapping system to next generation of Internet Map Server software. Major Budgetary Issues and Operational Trends: Five-year update of the City's planimetric data and aerial photographs. 148 DEPARTMENT: DIVISION/ACTIVITY: 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 2000-01 ACTUAL $164,765 $102, 904 $5,360 $273,029 GIS (Geographic Information Systems) 2001-02 I BUDGET $196,671 $196,671 $96,899 $96,899 $7,200 $7,200 $300,770 $300,770 2001-02 ESTIMATED 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 * Deleted a PT PC Tech Actual 00-01 2 45 5 62 56 1 25 Estimated 01-02 2 80 20 70 60 1 30 $6.00 $6.51 149 ACCOUNT #: 501-5076-519 2002-03 BUDGET $182, 750 $86,899 $7,200 $276,849 3.0 0.0 Budget 02-03 2 80 20 70 60 1 30 $5.77 This page intentionally left blank. 150 PUBLIC WORKS Production Distribution _ Repair meters, wells, & pumps _ Analysis water samples _ Repair & maintain water mains _ Install hydrants & service lines Account for citywide water comsumption (Director Randy Byers} I Sewage _ Maintenance of sewer mains Repair & maintain — sewer mains & manholes _ Prevent infliltration and inflow Public Vilorks...58% Expenditure History $1 0,000,000 $8,000,000 - $6,000,000 - $4,000,000 $2,000,000 - FY99 *FY01 FY03 Bud. FY00 FY02 Est.. *added Recyling to this department Meter Reading J Reading & main- - tenance of all city meters _ Maintain new & delinquent accts. 151 Production 60% Distribution 7% Engineering J — Water system — Sewage system — Drainage system Recycling J — Educate community — Track recyclables _ Implement new recycling programs — Flood plain management. Recycling 1% Engineering 6% Meter Reading 2% Sewage 24% Budget Highlights - Approved funding for annual sidewalk program, and continuation in the Community Development Block Grant Program. Department: Public Works Location and Hours of Operation: Division/Activity: Recycling 201 North Ector, Building A, phone (817) 685-1821 Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: Account #: 501-5039-519 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. FY2002 Highlights & Accomplishments: * Participated in "Project Redirectory", telephone book recycling program. * Renewed interlocal agreement with Fort Worth Environmental Center Household Hazardous Waste Program. * Curbside recycling diverted 976.81 tons of recyclable waste. * Multi -family diverted 152.81 tons of recyclable waste. * Provided newly designed book covers for Euless schools. * Received 2001 TCCRC Environmental Award for Recycling and Waste Minimization. FY2003 Goals & Objectives: * Increase the diverted tonnage of recycling material generated by multi -family units by education through brochures, fliers, and personal contact. * Continue providing Euless residents with an opportunity to drop off their household hazardous waste materials by holding an annual Mobile Collection Event. * Coordinate door-to-door promotionals and participate in the annual Christmas Parade event to educate and provide information to the citizens on the benefits of recycling. * Promote recycling in the Mayor's newsletter and with fliers placed in the City of Euless water bills. * Applied for a grant to promote the "bin" recycling program. * Have an Arbor Daze booth to promote and educate the residents on the new bin program. Major Budgetary Issues and Operational Trends: No new programs or operational costs are being proposed in fiscal year 2002-2003. 152 DEPARTMENT: Public Works EXPENDITURES Personnel Operations $38,180 $38,180 Capital $0 $0 $0 $0 DIVISION/ACTIVITY: Recycling ACCOUNT #: 501-5039-519 TOTAL PERSONNEL: Full Time Part Time 2000-01 ACTUAL $ 38, 969 $ 38, 092 2001-02 2001-02 BUDGET I ESTIMATED $41,692 $41,692 $77,061 $79,872 1.0 1.0 0.0 0.0 2002-03 BUDGET $43,560 $38,180 $79,872 $81,740 1,0 1.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $1.69 $1.73 $1.70 Effectiveness Measures/Outcomes 153 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 Mission / Programs / Services: Account #: 501-8066-531 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. FY2002 Highlights & Accomplishments: * Completed construction on Mid -Cities Blvd. and Harwood Road from N. Main to SH 360. * Began construction of North Main Street and Gateway Blvd. * Completed construction on Hurricane Creek slope protection at Texas Star. * Designed and constructed flashing school signs on arterial thoroughfares. * Reviewed CDBG Sanitary Sewer Plans, and designed and awarded a contract for miscellaneous sanitary sewer replacements. * Continued design for West Pipeline Road. * Reviewed 50 sets of engineering plans; 12 site plans; 29 zoning cases; 27 plats; 9 ZBA cases; 260 public service requests; 50 street use permits; 210 street light requests; 116 flood plain related inquiries; 23,490 linear feet of sanitary sewer installed or inspected; 39,900 linear feet of water main installed or inspected; and 136,600 square yards of pavement inspected or constructed. FY2003 Goals & Objectives: * Complete construction of N. Main Street, Trinity Blvd. through the golf course, and FM 157 south of SH10. * Acquire right of way for W. Pipeline Road. * Design and construct approved drainage utility projects, and implement NPDES Phase II storm water requirements. * Upgrade traffic signals and school crossings throughout the city. * Coordinate with Texas Department of Transportation for construction of SH360, widening FM 157, and Widening SH 10. * Continue development of Drainage Design Manual, and streamline the development review process. * Begin infrastructure inventory, and continue street intersection safety enhancements. Major Budgetary Issues & Operational Trends: * Construction unit bid prices show a slowing inflationary trend. * Difficulty in finding technicians, inspectors and engineers. 154 DEPARTMENT: Public Works EXPENDITURES I 2000-01 ACTUAL Personnel $307,854 Operations $69,992 Capital TOTAL PERSONNEL: Full Time Part Time DIVISION/ACTIVITY: Engineering 2001-02 2001-02 BUDGET I ESTIMATED $382,993 $382,993 $113,900 $113,900 $0 $0 $377,846 $496,893 4.75 4.75 0.0 0.0 ACCOUNT #: 501-8066-531 2002-03 BUDGET $372,885 $86,700 $0 $0 $496,893 $459,585 4.75 4.75 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 DRC Plans Reviewed 52 56 60 Engineering Plans Reviewed 41 50 45 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $8.30 Effectiveness Measures/Outcomes 155 $10.76 $ 9.58 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. FY2002 Highlights & Accomplishments: * Put a newtwo-million-gallon overhead storage tank into service. * Rehabilitated North Trinity Well. FY2003 Goals & Objectives: Account #: 501-8071-531 * Remove and replace the Fuller ground storage tank. * Addition of ammonia injection facilities at each well site. * Ongoing inspection of wells in order to continue to provide safe drinking water to water customers. Major Budgetary Issues & Operational Trends: * Funding must continue for the upkeep of our water production system in order to provide for the growing population of Euless, for both clean domestic water and for fire -fighting purposes. * We must keep pumps and wells running at peak efficiency. 156 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Water Production 501-8071-531 EXPENDITURES I 2000-01 ACTUAL I B2001-02 UDGET I 2001-02 ESTIMATED I B2002-03 UDGET Personnel $371,393 $417,946 $417,946 $413,112 Operations $3,978,044 $3,804,687 $3,929,687 $3,977,108 Capital $152,697 $35,000 $35,000 $35,000 TOTAL $4,502,134 $4,257,633 $4,382,633 $4,425,220 PERSONNEL: Full Time Part Time 5.75 5.75 2.0 2.0 5.75 5.75 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Gallons of Water Consumed Actual 00-01 2,750,300,000 Estimated 01-02 2, 750, 300, 000 Budget 02-03 2, 750, 300, 000 Output/Workload Water Samples Taken 723 680 680 Water Meters Replaced 105 250 250 Water Meters Calibrated/Rebuilt 0 100 100 Manhours on Miscellaneous Projects 489 1,200 1,200 Gallons Water Produced 500,000,000 540,000,000 540,000,000 Gallons Water Purchased 1,850,000,000 1,800,000,000 2,000,000,000 Gallons Water Billed 2,500,000,000 2,200,000,000 2,400,000,000 Efficiency Measures/Impact M&O Budget per Capita $98.95 $94.93 $92.29 Effectiveness Measures/Outcomes 157 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 Toss. FY2002 Highlights & Accomplishments: * Replaced water line on Milam Drive from Ector to Midway. * Replaced water lines on Aransas and Milam. FY2003 Goals & Objectives: * To have water distribution employees certified. * To continue to search for and correct unaccounted water loss. Major Budgetary Issues and Operational Trends: Continue funding for the replacement of undersized and deteriorated water mains. 158 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Water Distribution 501-8072-531 EXPENDITURES 1 2000-01 1 2001-02 2001-02 2002-03 ACTUAL BUDGET I ESTIMATED 1 BUDGET Personnel $298,843 $367,758 $367,758 $366,975 Operations $104,238 $129,011 $129,011 $126,679 Capital $0 $0 $0 $0 TOTAL $403,081 $496,769 $496,769 $493,654 PERSONNEL: Full Time Part Time 8.25 8.25 2.0 2.0 8.25 8.25 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Output/Workload Water Leaks Repaired 77 50 80 HydrantNaive Maintenance 2706 2260 2200 HydrantNaive Installed 34 32 60 Linear Feet of Water Line Installed 2856 1862 2500 Water LineNaives Located 204 151 200 Water Taps Made 56 66 100 Manhours of Miscellaneous Projects 3400 3002 3000 Efficiency Measures/Impact M&O Budget per Capita $8.86 Effectiveness Measures/Outcomes 159 $10.76 $10.30 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. FY2002 Highlights & Accomplishments: * Cleaning of 5,000 ft. of sewer lines daily. * Continued video of infrastructure so we can determine which lines are in need of replacement. FY2003 Goals & Objectives: * Replacement of sewer line on S. Pipeline Road from Heather Drive to Vine Street. * Continue to prevent inflow and infiltration into the sewer system. * Provide fast and courteous service. Major Budgetary Issues & Operational Trends: Funding must continue in order to replace undersized and deteriorated sewer mains. 160 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Sewage & Treatment 501-8073-531 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I 2001-02 ESTIMATED I B2002-03 UDGET Personnel $283,972 $310,344 $310,344 $291,075 Operations $641,353 $1,468,539 $1,489,539 $1,490,539 Capital $0 $0 $0 $0 TOTAL $925,325 $1,778,883 $1,799,883 $1,781,614 PERSONNEL: Full Time Part Time 7.0 7.0 3.0 3.0 7.0 7.0 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Wastewater Calls: 394 258 400 City Problem 176 113 120 Customer Problem 218 154 280 Output/Workload Linear Feet Sewer Line Cleaned 471,680 436,120 675,000 Manholes Set, Repaired, Cleaned 78 186 250 Lines Repaired 28 18 55 Linear Feet Sewer Line Instapped/Repaired 343 342 500 Streets Washed Down 22 40 50 Gallons of Root Killer Applied 380 475 500 Lbs. Of Degreaser Applied 3,870 5,760 4,500 Manhours on Miscellaneous Projects 2,206 2,288 2,200 Efficiency Measures/Impact M&O Budget per Capita $20.34 Effectiveness Measures/Outcomes 161 $38.99 $37.16 Department: Public Works DivisionlActivity: 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. FY2002 Highlights & Accomplishments: * Accurately read meters and completed reading cycle in two days. FY2003 Goals & Objectives: * Continue to provide courteous service and read all meters accurately, in a timely manner. Major Budgetary Issues & Operational Trends: * Funding is needed for upgrades, maintenance, reading devices, and software. 162 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Meter Reading 501-8077-531 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I 2001-02 ESTIMATED I 2002-03 BUDGET Personnel $117,199 $141,131 $141,131 $140,913 Operations $989 $4,900 $4,900 $4,900 Capital $0 $0 $0 $0 TOTAL $118,188 $146,031 $146,031 $145,813 PERSONNEL: Full Time Part Time 4.0 4.0 0.0 0.0 4.0 4.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Output/Workload New Meters Set Water Meters changed Out 230 220 250 100 200 200 Efficiency Measures/Impact M&O Budget per Capita $2.60 Effectiveness Measures/Outcomes 163 $3.16 $3.04 This page intentionally left blank. 164 C NON -DEPARTMENTAL r Non -Departmental City Manager's Office Joe Hennig - City Manager Legal Services Handles citywide expenditures Attorney fees Support funding of Capital Improvement Projects. Support funding of city vehicles & city cebt W&S Fund 62% Expenditure History $8,000,000 $6,000,000 - $4,000,000 - $2,000,000 - $0 \ FY99 FY01 FY03 Bud. FY00 FY02 Est. Large increases in recent years is due to approved one-time capital purchases. .......................... Legal Srvcs. 2% Non -Dept. 38% .......................................... Non -Dept. 98% Budget Highlights -FY03 includes one time capital funding for all departments. -FY03 includes contingency funds for retiree benefits, salaries, and City Manager's office. 165 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. FY2002 Highlights & Accomplishments: * Provided funding for multiple water and sewer capital improvement projects. * Provided funding for well maintenance and repair. * Provided funding for continued participation in the Community Development Block Grant program. * Provided funding for annual sidewalk program. * Provided funding for one-time capital purchases for all departments citywide. FY2003 Goals & Objectives: * Continue funding of annual sidewalk program and computer replacement program. * Continue participation in the Community Development Block Grant Program. * Continue funding for well repair and manhole rehabilitation. 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. * Due to the heavy amount of rainfall in the past year, revenues have declined, which may require a water rate increase in the near future. 166 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non -Departmental Water & Sewer 501-9060-590 EXPENDITURES 2000-01 I2001-02 2001-02 2002-03 ACTUAL BUDGET ESTIMATED BUDGET Personnel $521,526 $659,580 $649,566 $661,290 Operations $5,780,151 $5,101,292 $5,101,292 $3,725,610 Capital $353,592 $190,717 $31,953 $327,249 TOTAL $6,655,269 $5,951,589 $5,782,811 $4,714,149 PERSONNEL: Full Time Part Time 12.25 12.25 1.5 1.5 12.25 9.25* 1.5 1.5 W&S Fund Non -Departmental 2002 - 2003 Budget Capital Transfers 49% 3% Personnel 11% } } } < < < < y<}<}}} << < < {}Sy }}}}} { < < < < < } y } } y } } y <}<}<} <y <} <y <y<}<}<}< <y<}<}<}{}<}<y<y<}<}<}<} y } } } } } } y } } } } } } } } y } } y } y } } } } } { t t < 4 < { < < 4 < < < < < y } } } } } } } } } } } } } } < t { < < < < { < < < < < < < < } y } } } } } y } } } } y y } < < < < < < < < < < < < < < < < } } y y y } } } } } } } y } } } } } y } y } } } } y } } } } } y } < < < < < < < < < < < < < < < < } y } } } } } } ? } } } } } } { { < < < 4 { t < < < < < < < < < } } } } } } } > y } } } } } } } } y } } } } } } } } } } y } } < t < < < < < < < < < < < { { < } } s y } } } } } } } } } y } : < < < < < < < < < < < < < < y } } } } y } } y } y } y } } y } } } } } y } } } } } } < { < < < < < { < < < < t < } } y } } } } } } } } } } } y < t < < < < < < < < < < { y } } } y } } y } } } } < < < S < < L < < < < < < < < < < t { < < < < < t C < < < < < < { < { < }{Y}<}<}}<}} <<<4 y<}<}<}<y<}{}<} } }<}t y<}t}<}<} * Moved receptionist and two secretaries to General Fund. 167 Operating 37% DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non -Departmental Legal Service 501-9021-590 EXPENDITURES I 2000-01* ACTUAL I BUDGET 2001-02 I ESTIMATED ( BUDGET Personnel $0 $0 $0 $0 Operations $49,456 $75,000 $75,000 $75,000 Capital $0 $0 $0 $0 TOTAL $49,456 $75,000 $75,000 $75,000 PERSONNEL: Full Time Part Time $160,000 $140,000 - $120,000 - $100,000 m a rn ` $80,000 ca O G $60,000 $40,000 - $20,000 - $0 0.0 0.0 0.0 0.0 Legal Services Water and Sewer 0.0 0.0 0.0 0.0 FY95 FY96 FY97 FY98 FY99 FY00 FY01 FY02 FY03 Estimated Budget *In FY01, legal expenses increased due to lobbying expenses. 168 Department: Public Works Division/Activity: Fleet Service Account #: 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. FY2002 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 seventh year in a row. * Fleet Operations recognized by the Equipment Maintenance Council (EMC) as a model for all fleet service facilities. Fleet Superintendent is the current President of Tejas Chapter. * TNRCC certification as a "Texas Clean Fleet" founding member city. * Ford Motor Company — Recognized as "Exceptional Fleet Practice" type operation. * Ford Motor Company — Utilized the Fleet Operations Center as the focal point for introducing their 2003 model Police Interceptor Packages to the DFW area police departments. FY2003 Goals & Objectives: * Continue ASE certifications for all Service Center staff. * Continue to invest in alternative -fueled vehicles for the City. * Review the potential change to soy -based diesel fuel. 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. * Vehicle accidents and damage is on the increase due to driver neglect and improper operation. The City needs to address a vehicle and equipment safety program. 170 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Fleet Service 504-5090-519 EXPENDITURES I 2000-01 ACTUAL I BUDGET I 2001-02 ESTIMATED I 2001-02 B2002-03 UDGET Personnel $278,796 $303,750 $303,750 $334,913 Operations $430,835 $456,265 $456,265 $438,668 Capital $9,032 $18,600 $12,600 $22,007 TOTAL $718,663 $778,615 $772,615 $795,588 PERSONNEL: Full Time Part Time 6.0 6.0 0.0 0.0 6.0 6.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Jobs Completed 4,000 4,200 4,200 Service Calls 400 450 400 Output/Workload Recycling Programs 10 12 12 Training Classes Attended 10 10 14 Training Classes Hosted 6 6 15 Efficiency Measures/Impact M&O Budget per Capita $15.79 $16.74 $16.59 Recycling Programs 10 10 12 Training Classes Attended 12 12 14 Training Classes Hosted 3 3 5 Effectiveness Measures/Outcomes Dept. Satisfaction Level: Verbal 100 100 110 Written 25 50 45 ASE Certifications 92 96 105 DOT Certifications 8 8 9 OSHA Certifications 11 11 11 EVS Certifications 5 6 6 TXDOT Certifications 22 22 22 TXRR Certifications 25 30 32 171 Department: Public Works Location and Hours of Operation: 1100 Central Drive, Bedford, Texas 7 days a week, 24 hours a day Mission Statement/Purpose: DivisionlActivity: 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. FY2002 Highlights & Accomplishments: * 8,661 linear feet of channel and storm drain maintenance was achieved. All work performed in Drainage Utility is accomplished by the Street Division. FY2003 Goals & Objectives: * To provide the best possible service to the citizens of Euless through preventive maintenance and timely response to known problems. Major Budgetary Issues & Operational Trends: There are increasing demands for service coupled with increasing federal Environmental Protection Agency requirements that will require staffing and funding in the near future. 172 DEPARTMENT: Public Works EXPENDITURES I 2000-01 ACTUAL Personnel $25,560 Operations $224,702 Capital $0 TOTAL $250,262 PERSONNEL: Full Time Part Time DIVISION/ACTIVITY: ACCOUNT #: Drainage Utility Maintenance 510-8029-531 2001-02 1 2001-02 1 2002-03 BUDGET ESTIMATED BUDGET $27,124 $27,124 $28,381 $362,406 $410,171 $587,407 $0 $0 $0 $389,530 $437,295 $615,788 0.25 0.25 0.25 0.25 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 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 $5.50 $9.47 $12.84 Effectiveness Measures/Outcomes 173 Department: Division/Activity: Account #: Community Services Recreation Classes 520-7055-550 Location and Hours of Operation: 300 Midway Drive, 8:00 AM to 9:00 PM Monday Through Friday; 9:00 AM to 6:00 PM Saturday 508 Simmons, 8:00 AM to 9:00 PM Monday through Friday 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. FY2002 Highlights & Accomplishments: * Summer Day Camp was full with many on the waiting list. * Produced a very successful summer musical, South Pacific. * Halloween Camival was very successful with approximately 1,500 people attending the event. * Completed successful remodel of Midway Recreation Center. * Easter Egg Hunt was very successful with approximately 1,500 people attending the event. * Updated staff operations manual at Midway Recreation Center. FY2003 Goals & Objectives: * Development of a strong membership program at Midway Recreation Center. * Evaluation of all programming for cost-effectiveness and benefit to the community. * Development of a training program for part-time and seasonal staff. Major Budgetary Issues & Operational Trends: * Recruitment of part-time and seasonal staff to provide additional programs. * Increasing instructor costs in providing cost effective programs for the community. 174 DEPARTMENT: DIVISION/ACTIVITY: Community Services Recreation Classes EXPENDITURES 2000-01 2001-02 ACTUAL BUDGET Personnel $45,461 $47,008 Operations $221,316 $188,150 Capital $0 $0 TOTAL $266,777 $235,158 PERSONNEL: Full Time Part Time Input/Demand Memberships 1.0 0.0 2.0 3.0 ACCOUNT #: 520-7055-550 2001-02 2002-03 ESTIMATED 1 BUDGET $47,145 $47,035 $212,968 $212,800 $0 $0 $260,113 $259,835 0.0 0.0 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Actual 00-01 2,000 Estimated 01-02 2,500 Budget 02-03 2,500 Output/Workload Volleyball/Basketball Teams 480 players 480 players 550 players Racquetball 4300 players 4300 players 4300 players Track 7000 players 11,000 players 11,000 players Gym Patrons 45,000 45,000 45,000 Efficiency Measures/Impact M&O Budget per Capita $5.86 Effectiveness Measures/Outcomes 175 $5.63 $5.42 Department: DivisionlActivity: Account #: 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, 2002: 11 AM to midnight Saturday, April 27, 2002: 9 AM to midnight Sunday, April 28, 2002; 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 125,000 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. FY2002 Highlights & Accomplishments: * National Arbor Day Foundation recognized Arbor Daze Festival as the best Arbor Day Celebration in America. * Attendance reached an all-time high with an estimated 200,000 people in attendance at the three day celebration. * Total revenues and sponsorship receipts surpassed previous year marks as well as forecasted expectations. * Paved aisles provided easy access to all areas on the festival grounds were well received by both vendors and festival guests. FY2003 Goals & Objectives: * Develop marketing video for sponsors and award submittals. * Create an aggressive marketing campaign for 15'h Anniversary of Arbor Daze. * Strengthen professional relationships with radio and media sponsors to increase City of Euless Presence in marketing campaigns. * Offer more unique and exciting opportunities for patrons of Arbor Daze. Major Budgetary Issues & Operational Trends: * Maintain reserve balance to cover cost in the event of a festival rainout. Current reserves are not sufficient to cover a complete festival rainout; however, this exposure has reduced in recent years even with the current growth of the festival and rising production costs. * Part-time seasonal assistance for general administrative responsibilities as well as graphic artist requirements. 176 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Arbor Daze Festival 521-7056-550 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET f ESTIMATED f B2002-03 UDGET Personnel $0 $0 $0 $0 Operations $676,452 $667,200 $829,077 $667,200 Capital $0 $0 $0 $0 TOTAL $676,452 $667,200 $829,077 $667,200 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 00-01 Estimated 01-02 Budget 02-03 Output/Workload Arbor Daze Auction 17,500 20,000 22,000 Arbor Daze Sponsorships 120,000 105,500 110,000 Efficiency Measures/Impact M&O Budget per Capita $14.87 $17.96 $13.91 Effectiveness Measures/Outcomes Attendance 200,000 215,000 220,000 177 Department: Division/Activity: Account #: 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. FY2002 Highlights & Accomplishments: * Participation in Fall Leagues increased from 191 teams to 217 teams. * Participation in Winter 250 League increased from 54 teams to 97 teams. * Participation in 250 Tournament Program increased from 110 teams to 156 teams; this program is at maximum capacity. * Bid award for two USSSA World Tournaments. * Bid Award for Men's Major NIT — Pro Softball Tournament. * Increased teams in Spring Leagues from 219 to 226 while other parks decreased. * Signed three Christian/Private Schools to use the facility as their Home Park for afternoon games. * Introduced "Free Agent Program". * Conducted five National, five State Champion ships, one National and two World Championships. * Hosted first North Texas USSSA Hispanic State Championship. * Worked with USSSA to be a satellite for the 2002 Black American World Championships. FY2003 Goals & Objectives: * Complete capital irrigation project. * Increase concession sales to $400,000. * Grow Free Agent Program. * Develop and grow Hispanic and Black American participation rates. * Develop and implement marketing strategies to capture additional advertising revenues. Major Budgetary Issues & Operational Trends: * Facility/Plant repairs will be required in the near future. These repairs will include replacement of wood fence on the west side, field light upgrades, interior pole replacement, and complete irrigation of the entire complex. * Continue development of tournament sponsorships and Internet marketing development and implementation. 178 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Softball World at Texas Star 530-7050-550 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I 2001-02 ESTIMATED I 2002-03 BUDGET Personnel $271,608 $259,635 $259,635 $269,683 Operations $788,606 $771,841 $771,841 $770,593 Capital $0 $128,000 $3,000 $125,000 TOTAL $1,060,214 $1,159,476 $1,034,476 $1,165,276 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 00-01 Estimated 01-02 Budget 02-03 Output/Workload State Tournaments National Tournaments Divisional Tournaments World Tournaments 2 5 3 3 5 5 1 1 1 1 2 2 Efficiency Measures/Impact M&O Budget per Capita $23.30 $22.41 $24.30 Effectiveness Measures/Outcomes SODA Complex Award* 1 SODA = Sportsplex Operators & Directors Association 179 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 Course 540-7060-590 Nondepartmental This budget was established to define costs that may not be specifically identifiable to any specific Golf Course budget. Activity administered by the Director of Community Services 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. FY2002 Highlights & Accomplishments: * Ranked #6 in Texas by The Dallas Moming News. * 350+ Golf and Conference Centre events held throughout Fiscal Year 2002. * New marketing material and logo design that received national award recognition by Johnson PhotoGraphics. * Implemented controls and policies to track discounts and promotions to accurately reflect expenses in Golf financial statement(s). FY2003 Goals & Objectives: * Build working capital reserves through maximization of revenues and incremental Net Income flow through. * Monitor member and group accounts credit status to minimize bad debt potential. * Review contractual service(s) fees and identify, consolidate, and reduce where appropriate. 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 renewal approaching. 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. 180 DEPARTMENT: Community Services EXPENDITURES I 2000-01 ACTUAL Personnel $11,514 Operations $1,515,628 Capital $13,346 TOTAL $1,540,488 DIVISION/ACTIVITY: ACCOUNT #: Golf Course Nondepartmental 540-7060-550 2001-02 2001-02 2002-03 BUDGET I ESTIMATED 1 BUDGET $17,296 $17,296 $19,198 $1,174,297 $1,119,645 $1,148,597 $172,950 $3,274 $155,676 $1,364,543 $1,140,215 $1,323,471 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 00-01 Estimated 01-02 Budget 02-03 Total Revenue $3,393,045 $3,509,246 $4,046,571 Total Revenue/Round Played $114.27 $117.13 $104.16 Membership Fees $102,794 $100,642 $110,000 Initiation Fees $7,700 $4,125 $5,000 Interest Income $13,152 $6,041 $7,215 Output/Workload # of Rounds Played 29,694 29,961 38,850 Individual Memberships 177 180 185 Corporate Memberships 29 33 35 Net Income $18,794 ($144,778) $111,126 Efficiency Measures/Impact M&O Budget per Capita $33.86 $24.70 $27.60 Debt Service $667,510 $811,085 $823,047 Debt Service/Revenue Ratio 19.67% 23.11% 20.34% Effectiveness Measures/Outcomes Net Income As % of Revenue Net Income Per Round Played Revenue Increase(Decrease) Net Income Increase(Decrease) 0.55% $0.63 ($380,339) ($321,302) 181 -4.13% ($4.83) $116,201 ($163,572) 2.75% $2.86 $537,325 $255,904 Department: Division/Activity: Account #: Community Services 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. FY2002 Highlights & Accomplishments: * Received a 4-Star rating in Golf Digest's annual "Places to Play" review. * Listed as the 7th Best Course in Texas by GolfTexas.com. * Course conditions flourished under extreme Texas weather and two large construction projects. * Replaced the first and only Golf Course Superintendent at Texas Star with only positive effects to the agronomic and overall conditions of the course. * Completed Phase One of the Hurricane Creek slope protection project on time and under budget. * Saw the completion of the Trinity Blvd. expansion project with minimal effects to Texas Star Golf Course and our golfers. FY2003 Goals & Objectives: * To work with the City of Fort Worth wastewater treatment facility to acquire a reliable and cost effective supply of effluent water. * To renovate all greenside sand bunkers throughout the course, enhancing their playability and aesthetic value, as well as reduce maintenance time and costs. * To continue to seek, develop, and implement innovative procedures and/or policies which allow us to continually improve the course while at the same time cutting costs. * To climb in the golf course rankings of various sources and publications, bringing further recognition to Texas Star and the City of Euless. * To continue to beautify the course and clubhouse area through additions and improvements to the landscape. Major Budgetary Issues & Operational Trends: * Acquisition of effluent water supply and the routing through the course. * Greenside sand bunker renovation. * Drill and Fill Aerification. * Quality course conditions. 182 DEPARTMENT: DIVISION/ACTIVITY: Community Services Golf Course Maintenance EXPENDITURES I 2000-01 ACTUAL Personnel $510,471 Operations $209,215 Capital $6,541 TOTAL $726,227 PERSONNEL: Full Time Part Time 2001-02 BUDGET $569,233 $247,604 $17,054 $833,891 4.0 4.0 22.0 22.0 2001-02 ESTIMATED $569,233 $215,104 $11,370 $795,707 ACCOUNT #: 540-7062-550 2002-03 BUDGET $598,201 $247,604 $0 $845,805 4.0 4.0 22.0 22.0 PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Output/Workload Efficiency Measures/impact M&O Budget per Capita M&O Per Round Played Effectiveness Measures/Outcomes $15.96 $24.46 183 $17.24 $17.64 $26.56 $21.77 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 apparel to patrons of the Golf Course at Texas Star in order to enhance their golfing experience. * 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. FY2002 Highlights & Accomplishments: * Texas Star Golf Course ranked #6 in Texas by The Dallas Morning News. * Implemented the "Star Shot" program for Texas Star Members and citizens of Euless. * Implemented a series of programs to increase evening participation from April through October. * Named Metro Chapter "Merchandiser of the Year" for public courses. FY2003 Goals & Objectives: * To continue to provide "Raving Fans" service to our guests and members. * To bring recognition to the City of Euless via national rankings for Texas Star Golf Course. * To improve sales in the Pro Shop with creative ideas, displays, and promotions. * To improve communication with guests and members via e-mail database. Major Budgetary Issues and Operational Trends: * Golf market slow to recover from economic downturn and golf course over -build in both the metroplex and region. Continue to monitor market and proactively respond to market conditions to keep Texas Star viable in the market place. 184 DEPARTMENT: DIVISION/ACTIVITY: Community Services Golf Course Pro Shop EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2000-01 ACTUAL $194,854 $202,508 $0 $397,362 2001-02 BUDGET $264,695 $238,813 $0 2001-02 ESTIMATED $208,262 $238,556 $0 $503,508 $446,818 4.5 4.5 2.0 2.0 ACCOUNT #: 540-7063-550 2002-03 BUDGET $232,876 $266,008 $0 $498,884 4.5 4.5 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Green Fee Revenues $1,300,601 $1,413,893 $1,699,688 Cart Rentals $412,170 $439,040 $524,575 Retail (Souvenir) Revenues $261,183 $299,425 $330,225 Club Rental revenues $14,997 $15,176 $17,483 Driving Range Revenues $52,242 $51,565 $62,160 Membership fees/Misc Revenues $85,597 $52,384 $57,500 Green Fee Revenues per Round Played $43.80 $47.19 $43.75 Retail Revenues per Round Played $8.80 $9.99 $8.50 Club Rental Revenues per Round Played $0.51 $0.51 $0.45 Output/Workload Tournaments 70 70 75 Net Income Golf Course $472,578 $482,343 $756,006 Souvenir Inventory $180,727 $217,456 $231,158 # of Paid Rounds 29,694 29,961 38,850 Resident Rounds As % of total 7% 9% 8% Efficiency Measures/Impact M&O Budget per Capita $8.73 $9.68 $10.40 M&O As % of Revenue 18.68% 19.67% 18.53% M&O per Round Played $13.38 $14.91 $12.84 Cost of Goods Percentage 69.20% 72.62% 70.00% Effectiveness Measures/Outcomes Net Income Golf As % Revenue 22.22% 21.23% 28.09% Net Income Golf per Round Played $15.91 $16.10 $19.46 185 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 Course Food & 540-7067-550 Beverages * 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. FY2002 Highlights & Accomplishments: * Developed a themed menu highlighting historical facts and creating a distinct look. * Best Decorated Booth Award at "Taste of North East Tarrant County" event. * Chefs menu item featured in Fort Worth Star -Telegram. * Returned revenue stream to FY00 levels by improving service levels and customer loyalty. * Initiated employee reward program for outstanding service (Raving Reward Program). FY2003 Goals & Objectives: * To continue to provide Raving Fans service to our guests and members. * To bring recognition to the City of Euless via awards for Ravens Grille. * To improve sales in food and beverage operations with creative ideas, displays, and promotions. * Maintain consistent cost with respect to food and beverage through inventory controls and menu costing. * Continue to train and develop staff. Major Budgetary Issues & Operational Trends: * Continue to monitor market and proactively respond to market conditions to keep Raven's Grille viable in the market place. * Seasonal and part-time employee turnover remain high for food and beverage industry, given the slow economy. Training, recruitment, and development cost will remain as long as turnover rates remain high. * Replacement of current point -of -sale software for stronger internal controls, increased operating speed, and enhanced management reporting. 186 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Service Golf Course Food & Beverage 540-7067-550 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I ESTIMATED I 2001-02 B2002-03 UDGET Personnel $488,192 $581,617 $498,818 $579,676 Operations $335,618 $393,804 $373,965 $393,804 Capital $340 $0 $0 $0 TOTAL $824,150 $975,421 $872,783 $973,480 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 99-00 Estimated 00-01 Budget 01-02 Raven's Grille Revenues $441,267 $477,193 $489,438 Starter House Revenues $208,171 $214,851 $262,116 Total F&B Revenues $649,438 $692,044 $751,554 Total F&B Revenues Per Round Played $21.87 $23.10 $19.35 Raven's Grille Revenues Per Round Played $14.86 $15.93 $12.60 Golf F&B Revenues Per Round Played $7.01 $7.17 $6.75 Output/Workload Training Meetings 18 24 24 TABC Certification Classes 2 6 5 Euless Food Handler's Card Classes 2 6 5 # Rounds Played 29,694 29,961 38,850 F&B Inventory 297,540 333,020 367,859 Net Income F&B 189,131 167,364 159,482 Efficiency Measures/Impact M&O Budget per Capita $18.11 $18.91 $20.30 Cost of Goods - F&B Combined 31.8% 34.4% 35.9% Effectiveness Measures/Outcomes Total F&B Conference Centre Net Income 15.23% 13.71% 11.93% 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 PerformanceAnalysis. 187 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 #: Conference Centre at 540-7068-550 Texas Star * 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. FY2002 Highlights & Accomplishments: * Realized operational efficiencies with respect to function set-up and design. * Improved presentation for buffet set-up. * Continued to earn "Raving Fans" through referrals and repeat business from established business base. * Increased in-house catering for large functions and events. FY2003 Goals & Objectives: * Cross -train catering personnel during off-peak hours for office coverage. * Increase marketing and sales efforts to obtain new business from Hurst -Euless -Bedford target market. * Establish and maintain professional relationships with area businesses; understand and incorporate any trade opportunities with local business(es). * Study the financial, marketing, and operational opportunities with respect to offering "one -stop" wedding planning. This will include developing relationships with florists, bakers, entertainers, and transportation providers. Major Budgetary Issues & Operational Trends: * Audio-visual as well as electrical systems will require upgrade and repair to maintain a professional meeting environment for established and future business opportunities. * Carpeting as well as other softgood upgrades will require upgrade and replacement as the facility enters into year five of operation. * As service and business opportunities continue to expand, service uniforms for staff will require an update to mirror the professional environment of Texas Star Conference Centre business client base. 188 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Conference Centre at Texas Star 540-7068-550 EXPENDITURES 2000-01 2001-02 2001-02 2002-03 ACTUAL BUDGET I ESTIMATED BUDGET Personnel $166,898 $162,315 $156,136 $164,423 Operations $61,481 $39,870 $24,870 $39,870 Capital $0 $0 $0 $0 TOTAL $228,379 $202,185 $181,006 $204,293 PERSONNEL: Full Time 2.5 2.5 2.5 2.5 Part Time 13.0 13.0 13.0 13.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Conference Centre F&B Revenues $285,927 $275,101 $273,217 Conference Centre Rentals & Fees $113,217 $92,440 $145,800 Catering Fees 11,478 13,184 13,184 Membership fees/misc revenues 85,777 52,384 57,500 Transfers to Conference Centre 96,000 96,000 96,000 Output/Workload Events 275 560 560 Wedding Receptions 24 45 45 Preferred Client - Bell Helicopter Meetings 100 110 5 Bridal Shows 2 2 2 Efficiency Measures/Impact M&O Budget per Capita M&O As % of Revenue Effectiveness Measures/Outcomes Total F&B Net Income Conference Centre as % of Revenue $5.02 $3.92 $4.26 38.55% 34.21% 34.88% 15.23% 13.71% 11.93% 189 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 very clean and fully functional. Cart attendants will greet guests, unload and load bags, clean clubs, and take care of our guests the best possible way. 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 practice facility. The driving range facility offers a variety of educational clinics for juniors, ladies and beginning golfers. FY2002 Highlights & Accomplishments: * Junior, Ladies, and Senior clinics given weekly from June through August. * Monday evenings on the range with a golf pro. Each Monday, beginning in April, a golf professional was available on the driving range to offer free tips to anyone with a purchase of range balls. FY2003 Goals & Objectives: * To improve training of our outside personnel in order to ensure "Raving Fans" service. * To continue to maintain a level of service that separates Texas Star as the best in the business. Major Budgetary Issues & Operational Trends: * High turnover rate will always be a trend with the outside service staff. 190 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Golf Cart Operations 540-7069-550 & Driving Range EXPENDITURES I A2000-01 CTUAL I 2002-03 BUDGET 2001-02 I ESTIMATED 2001-02 I BUDGET Personnel $108,871 $116,534 $116,534 $117,715 Operations $113,622 $127,035 $104,235 $127,473 Capital $0 $0 $0 $0 TOTAL $222,493 $243,569 $220,769 $245,188 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 00-01 Estimated 01-02 Budget 02-03 Total Cart Revenues $412,170 $389,834 $524,475 Total Driving Range Revenues $52,242 $58,650 $62,160 Total Cart Revenues Per Round Played $13.88 $13.01 $13.50 Total Driving Range Rev. per Round Played $1.76 $1.96 $1.60 Output/Workload 1/2 Cart Rentals - 18 holes 27,833 29,638 36,414 1/2 Cart Rentals - 9 holes 159 149 206 Number of Rounds Played 29,694 29,787 38,850 Efficiency Measures/Impact M&O Budget per Capita M&O As % of Revenue M&O Per Round Played $4.89 39.67% $7.49 Effectiveness Measures/Outcomes Net Income As % of Revenue 46.00% 191 $4.78 35.30% $7.37 $5.11 $6.31 49.80% 41.70% Department: Division/Activity: Account #: 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. FY2002 Highlights & Accomplishments: * Operated two major national tournaments and several local and state tournaments. * Increased revenue at the Parks at Texas Star. * Implemented many financial controls that have reduced costs of goods significantly. * Updated staff operations manual for the Parks at Texas Star. FY2003 Goals & Objectives: * Continue to operate the Parks at Texas Star in a positive cash flow. * Continue to promote the Parks at Texas Star through marketing programs and events. * Continue to be recognized as the premier youth sports facility in Tarrant County. * Continue to work with maintenance staff to maximize the use of the facility without compromising quality. * Plan for the addition of Phase 3. Major Budgetary Issues & Operational Trends: * Part-time and seasonal salaries and the recruitment of employees for those positions. * Maximizing the use of the facility vs. the quality of field conditions with all the use. * Level of maintenance required for the batting cages. 192 DEPARTMENT: Community Services EXPENDITURES I 2000-01 ACTUAL Personnel $56,076 Operations $144,563 Capital $0 TOTAL $200,639 DIVISION/ACTIVITY: ACCOUNT #: Athletic Complex at Texas Star 550-7078-550 2001-02 2001-021 2002-03 BUDGET I ESTIMATED BUDGET $38,966 $56,650 $56,805 $88,149 $164,277 $164,145 $3,750 $0 $3,750 $130,865 $220,927 $224,700 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 9.0 9.0 9.0 9.0 PERFORMANCE MEASURES/SERVICE LEVELS InputlDemand Actual 00-01 Estimated 01-02 Budget 02-03 Tournaments Hosted by City 8 6 8 Field Rentals 15 12 15 Pavillion Rentals 250 250 250 Output/Workload Baseball Players Soccer Players Batting Cages 20,000 3,000 1,500 Efficiency Measures/Impact M&O Budget per Capita $4.41 Effectiveness Measures/Outcomes 193 25,000 4,000 2,000 25,000 4,000 2,000 $4.79 $4.69 This page intentionally left blank. 194 THE CITY OF Eu ess MORE THAN EVER Special Revenue Funds Department: Hotel/Motel Division/Activity: Economic Development Location and Hours of Operation: 201 North Ector Drive, Building A Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: Account #: 201-1080-513 To provide an atmosphere and activities that produce sales for hotels and motels in Euless. To work with local businesses to encourage the utilization of Euless hotel/motels for accommodations. To advertise the City and its accommodation facilities to individuals who are potential tourists and/or businesses in need of a convention site. * Tourism Development - advertising in major travel guides and brochures, support North East Tarrant Arts Council, and HEB Economic Development Foundation. * Advertise and promote tourism for our city. FY2002 Highlights & Accomplishments: * Ad in Texas Accommodations Guide. * Listings in DFW Area Tourism Council's Visitor's Guide. * Full page ads in winter and summer issues of Star-Telegram's Destination Guide. FY2003 Goals & Objectives: * Listings in DFW Area Tourism Council's Visitor's Guide. * Full page ads in winter and summer issues of Star-Telegram's Destination Guide. Major Budgetary Issues & Operational Trends: 195 DEPARTMENT: Hotel/Motel EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time Input/Demand 2000-01 ACTUAL* $0 $13,622 $0 $13, 622 0.0 0.0 DIVISION/ACTIVITY: Economic Development 2001-02 BUDGET $0 $28,350 $0 $28,350 0.0 0.0 2001-02 ESTIMATED $0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Output/Workload Advertise in DFW Visitor's Guide Information Contacts Ad in Accommodations Guide Ad in Visitor's Guide Listing in State Travel Guide Efficiency Measures/Impact M&O Budget per Capita Effectiveness Measures/Outcomes Actual 00-01 500,000 copies 400 1,000,000 copies 37,000 copies 1,000,000 copies $0.30 $28,350 $0 $28,350 ACCOUNT #: 201-1080-513 2002-03 BUDGET 0.0 0.0 Estimated 01-02 Budget 02-03 500,000 copies 400 1,000,000 copies 37,000 copies 1,000,000 copies $0.61 * In FY2000, this fund was divided into two activities. One reports on tourism activities and the other will report on programs for the community. 196 so $0 $0 so Department: Hotel/Motel Division/Activity: Community Services Location and Hours of Operation: 1314 Royal Parkway Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: Account #: 201-7080-550 * To provide programs, performances and activities that produce sales for hotels and motels in Euless. * Tourism Development - sponsor Arbor Daze Festival, and bid for major sports events. * 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. FY2002 Highlights & Accomplishments: * Provided unparalleled marketing and promotion for the City of Euless by securing in excess of $100,000 in KLUV, KVIL, and 107.5 radio spots. * Secured Super Series National Baseball Tournament and Dixie World Series for the Parks at Texas Star. * Secured two USSSA World Tournaments and one NIT (Pro Softball) Tournament for Softball World. FY2003 Goals & Objectives: * Fund and promote Games of Texas 2003-2004. * Refine and develop Texas Star Sports Centre Complex as Phase II of Athletic Complex development continues. * Develop, refine, and improve Heritage Park Complex. Major Budgetary Issues & Operational Trends: The continual funding of events that showcase Euless provide events that are a catalyst for tourism and increase hotel room occupancy. To continue Arbor Daze Celebration, Christmas Parade of Lights, and Tree Lighting ceremonies. Continue funding major events and to provide continued growth and development of Heritage Park and other historical preservation opportunities. To continue providing these opportunities in an economy that is slow to recover and has impacted hotel(s) significantly. 197 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Hotel/Motel Community Services 201-7080-550 EXPENDITURES I ACTUAL I BUDGET I ESTIMATED I1999-2000 2000-2001 2000-2001 2001-2002 BUDGET Personnel $0 $0 $0 $0 Operations $236,028 $267,120 $267,120 $226,645 Capital $0 $0 $0 $0 TOTAL $236,028 $267,120 $267,120 $226,645 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 00-01 Estimated 01-02 Budget 02-03 Output/Workload World Series (Softball & Athletic Complex) 2 2 2 National Invitational Tournament 2 3 4 Regional Baseball Tournament 3 4 5 Efficiency Measures/Impact M&O Budget per Capita $5.19 Effectiveness Measures/Outcomes * New activity in FY2000. 198 $5.79 $4.73 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. FY2002 Highlights & Accomplishments: * Provided funding for debt repayment. * Completed annual audit on Euless Development Corporation. FY2003 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: 199 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Operations 210-1031-513 EXPENDITURES I ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $0 $0 $0 $0 Operations* $1,072,596 $1,253,006 $1,253,006 $1,572,356 Capital $0 $0 $0 $0 TOTAL $1,072,596 $1,253,006 $1,253,006 $1,572,356 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 00-01 $15,051,784 3 6 Efficiency Measures/Impact M&O Budget per Capita $23.57 Effectiveness Measures/Outcomes * The majority of this budget is used to pay existing debt service. 200 Estimated 01-02 $14,080, 581 Budget 02-03 $12,728,053 3 4 6 8 $27.14 $32.79 Department: Division/Activity: Account #: Euless Development Corporation Parks 210-1052-550 Location and Hours of Operation: 1997-C S. Pipeline - Monday through Friday, 7:00 AM to 3:30 PM, with some Saturday work to clean parks and flexible (earlier) hours during hot weather Mission / Programs / Services: To provide a safe and eye -pleasing arena for the citizens of Euless in the most cost efficient manner possible. To satisfy citizen demands for parks and park amenities, thus creating a more wholesome life-style. To provide opportunities for all citizens in the Euless Parks as needed. To provide a comprehensive parks system through the use of an updated Parks Master Plan. To identify all cost saving measures as feasible. To continue to beautify the community. Upkeep, development, and safety of all improvements, including 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 98 acres. The department serves ten sports season and annually provides leisure opportunities for tens of thousands of users in a safe and beautiful environment. FY2002 Highlights & Accomplishments: * Provided continued growth and improvement at Parks of Texas Star as Phase 2 progresses. * Improved quality of parks and City facilities under the second year of contractual mowing agreement. * Marketed programs and facilities through the Community Presence Department, which was instrumental in user participation increases. FY2003 Goals & Objectives: * Continue to improve the condition of parks through contract mowing and other opportunities. * Improve marketing with pole banners and other in-house opportunities that create awareness and excitement throughout the community. * Improve the condition of all park facilities throughout the community. Major Budgetary Issues & Operational Trends: Continue to provide funds that keep pace with the deteriorating park infrastructure and rising utility prices. Creating new and exciting user demand avenues. Address increasing maintenance liabilities and proactive management response(s). 201 DEPARTMENT: DIVISION/ACTIVITY: Euless Development Corporation Parks EXPENDITURES I ACTUAL I BUDGET I ES2001-02 TIMATED Personnel $161,478 $192,729 $192,729 Operations $296,394 $283,762 $229,026 Capital $102,257 $70,000 $0 TOTAL $560,129 $546,491 $421,755 ACCOUNT #: 210-1052-550 2002-03 BUDGET $207,637 $236,924 $70,000 $514,561 PERSONNEL: Full Time 4.25 4.25 4.25 4.25 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 # of Sports Seasons 14 14 14 Athletic Fields 31 31 37 Pavilions 5 5 5 Gazebos 2 2 2 Pools 3 3 3 Jogging Trails 6 6 6 Rose Gardens 3 3 3 Picnic Areas 110 110 110 Playgrounds 11 11 13 Amphitheater 1 1 1 Total Acres 342 342 342 Output/Workload Special Projects Hours 3,304 3,051 4,023 Safety Inspection Hours 370 198 300 Fixture Maintenance Hours 2,678 1,964 2,600 Equipment Maintenance Hours 542 694 550 Clerical Dispatch Hours 2,998 3,015 3,000 Horticulture Hours 5,139 6,281 5,000 Water Truck Hours 540 406 666 Ballfield Maintenance Hours 3,159 2,945 3,372 Beautification Hours 0 0 0 Manual Watering Hours 508 783 500 Irrigation Hours 656 493 600 City Assistance Hours 210 426 300 Training Hours 465 379 500 Green House Hours 408 637 500 Parks Betterment 1,866 1,605 1,825 Grounds Maintenance 7,056 7,561 7,000 Efficiency Measures/Impact Cost per Acre Maintained $3,365 $3,063 $897 M&O Budget per Capita $12.31 $9.14 $10.73 Effectiveness Measures/Outcomes # Parks Acres per 1000 Citizens 7.52 7.41 7.40 202 Department: DivisionlActivity: Account #: Community Services 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 leaming 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. FY2002 Highlights & Accomplishments: * Administering $99,000 TIF grant that added 8 new PCs, mobile wireless training lab, network equipment and print management system. * Six Masterworks music programs. * Greater emphasis on marketing the library with newsletter, displays and brochures. * Moved staff member to Technology Support Specialist to assist with maintenance of the 50 public and 22 staff PCs. * Euless Library Foundation added two new sculptures to the lobby. * 3`d Annual Junior High Sleepover, big success. * 5 Years New 40 Years Old Birthday celebration brought over 500 citizens to the library. * Reached over 30,000 circulating materials several months. FY2003 Goals & Objectives: * Increase library visibility in the community through staff attendance at community events, meetings & 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. 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 b the citizens. * Maintenance agreements need to be kept current as equipment and building ages. * Material budget needs to continually be evaluated to meet the informational needs of the citizens. 203 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Library 210-1054-519 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I 2001-02 ESTIMATED I 2002-03 BUDGET Personnel $299,982 $345,737 $345,737 $355,263 Operations $0 $0 $0 $0 Capital $81,377 $192,554 $47,500 $220,054 TOTAL $381,359 $538,291 $393,237 $575,317 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 lnput/Demand Actual 00-01 Estimated 01-02 Budget 02-03 Total Active Library Cards 37,530 39,475 42,200 Current Holdings 86,542 95,890 98,000 Output/Workload Internet (Users/Hours) 7400/5300 Hrs. 7500/5500 Hrs. 40,000 Hrs Items Circulated 309,972 394,744 365,000 New Books Added 10,708 13,730 12,000 Books Withdrawn 7,110 5,382 4,000 Efficiency Measures/impact M&O Budget per Capita $8.38 $8.52 $12.00 Effectiveness Measures/Outcomes Reference Questions Answered 9,055 20,000 30,000 '% of Population with Active Cards 82.48% 85.51% 88.01% 204 Department: Euless Development Corporation Division/Activity: Account #: 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. A- 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 FY2002 Highlights/Accomplishments: A- Finalized web site for property and information presentation. Sign program on Main Street is progressing well. • Maximized local listing information of all available sites. • Tried to minimize the impact of 9-11 by continuing to present opportunities to brokers and developers. • Council accepted the Strategic Plan generated by the Economic Development Advisory Board. A- Made several presentations for major relocations to Euless. • Continued to maintain personal and information dialog with the development community. FY2003 Objectives: • Open two major retail outlets in the City of Euless • Continue to seek quality restaurants. • Increase information on the web site. • Complete Main Street sign program. • Finalize marketing plan and program. • Attend designated trade shows for prospect generation. Major Budgetary Issues and Operational Trends: We will hold the line on cost, but not on activity. • One -Time capital expense lowered by $10,000; $15,000 needed for new aerial photographs. A- More emphases on promotional concepts and not on promotional items. 205 DEPARTMENT: DIVISION/ACTIVITY: Euless Development Corporation Economic Development EXPENDITURES Personnel Operations Capital TOTAL 2000-01 ACTUAL $ 34, 007 $104,896 $5,497 $144, 400 2001-02 BUDGET $49,999 $101,560 $72,500 $224,059 ACCOUNT #: 210-1081-540 2001-02 2002-03 ESTIMATED 1 BUDGET $49,999 $52,102 $101,560 $100,560 $22,170 $127,484 $173,729 $280,146 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 00-01 Estimated 01-02 Budget 02-03 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $3.17 $3.76 $5.84 Effectiveness Measures/Outcomes 206 Department: DivisionlActivity: 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 alternative policing methods; reduce response time; increase interaction between citizens and police; provide additional police space; expand current gang and juvenile intervention programs; expand Town Hall Meetings; Neighborhood Watch programs; and Citizen Police Academy. FY2002 Highlights & Accomplishments: * Continued improvement in contacts between Police and Citizens in the community. * Increase in volunteers at the police department. * Moved into new Police and Courts Facility. * Update of Public Safety Communication System. * Purchase and installation of LiveScan. FY2003 Goals & Objectives: * Continue implementation of Computer Management System. * Increase Block Watch Program. * Create Civil Watch Program. * Upgrade radio consoles. Major Budgetary Issues & Operational Trends: * Continued increase in training and training supplies. * Decrease in sales tax revenue. * Technology changes. 207 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Crime Control & Prevention District 220-3045-521 EXPENDITURES I 2000-01 ACTUAL I 2001-02 BUDGET I2001-02 ESTIMATED I 2002-03 BUDGET Personnel $256,073 $427,963 $427,963 $991,257 Operations $599,916 $564,341 $564,341 $67,341 Capital $151,796 $400,533 $112,963 $435,734 TOTAL $1,007,785 $1,392,837 $1,105,267 $1,494,332 PERSONNEL: Full Time Part Time 4.0 6.0* 0.0 0.0 6.0* 14.0** 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 # Sworn Police Officers Output/Workload Efficiency Measures/Impact M&O Budget per Capita # Sworn Officers/1000 Population from CCPD Effectiveness Measures/Outcomes # Neighborhood Watch Programs # Neighborhood Watch Meetings *Moved 2 officers from Patrol **Moved 7 officers from Patrol & 1 from CID 4 $22.15 6 14 $23.94 $31.16 0.09 0.13 0.29 120 125 125 110 115 115 208 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. FY2002 Highlights & Accomplishments: * Provided funding to maintain current ad valorem tax rate. * Provided funding for completion of the Midway Recreation Center renovations. * Provided funding for the renovation of the old police building. * Provided funding to reduce Interest & Sinking portion of tax rate (debt reduction). FY2003 Goals & Objectives: * Provide funds for new fire ladder truck and ambulance. * Provide funds for lobbying fees. * Provide funds for Phase III of the Parks at Texas Star and a Texas Rangers youth ball field. * Provide funding for Drainage Capital Improvement projects. * Provide funding for Building A Remodel. * Provide funding for the City's 50th year celebration. Major Budgetary Issues and Operational Trends: Due to terrorist attacks on the World Trade Center, the travel industry has experienced significant declines. The Dallas/Fort Worth Airport Consolidated Car Rental Facility was impacted by these declines. During FY02 revenues in this fund experienced several months of declines and many projects were put on hold until revenues regained strength. 209 DEPARTMENT: DIVISION/ACTIVITY: Non -Departmental EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time Input/Demand Output/Workload 2000-01 ACTUAL $0 $9,638,757 so $9,638,757 0.0 0.0 Car Rental Tax* 2001-02 2001-02 BUDGET ESTIMATED $0 $9,712,382 $140,156 $9,852,538 0.0 0.0 $0 $ 9, 212, 382 $140,156 $9,352,538 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Efficiency Measures/Impact M & 0 Budget Per Capita Effectiveness Measures/Outcomes * Voters approved tax in November 1999. ACCOUNT #: 240-9060-590 2002-03 BUDGET $0 $11, 489, 969 $150,000 $11,639,969 0.0 0.0 Actual 00-01 Estimated 01-02 Budget 02-03 $211.84 210 $202.58 $242.75 This page intentionally left blank. 211 THE CITY OF Eu ess MORE THAN EVER Internal Service Funds Department: Division/Activity: Account #: Public Works Vehicle/Equipment 601-5090-519 Replacement Fund Location and Hours of Operation: 201 North Ector Drive Mission / Programs / Services: The purpose of this account is to administer and procure funding for the replacement of vehicles owned and or leased by the City of Euless. Funds are used for the purchase and outfitting of all new vehicles and equipment per the department's instructions. All vehicles and equipment specifications are written by Fleet Operations staff with departmental input. FY2002 Highlights & Accomplishments: * Purchased 10 new vehicle or equipment replacements. * Purchase of 5 factory b-fuel alternative fueled pickups. FY2003 Goals & Objectives: * Replacement of 17 vehicles or equipment. * Continue to invest in alternative fueled vehicles for the City. Major Budgetary Issues & Operational Trends: * Replacement of a 1991 Sutphen 65+ foot ladder truck is listed for FY2003. This unit will need to be ordered during FY2002 for delivery in 2003. Manufacturer will require a down payment at time of contract signing and balance to be paid at delivery during FY2003. 212 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Vehicle/Equipment Replacement Fund 601-5090-519 EXPENDITURES I ACTUAL I BUDGET I 2001-02 2002-03 ESTIMATED I BUDGET Personnel $0 $0 $0 $0 Operations $481,958 $0 $0 $0 Capital $28,317 $763,000 $763,000 $1,161,700 TOTAL $510,275 $763,000 $763,000 $1,161,700 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 00-01 Estimated 01-02 Budget 02-03 Output/Workload Efficiency Measures/Impact Capital Budget per Capita $11.21 $16.53 $24.23 Effectiveness Measures/Outcomes 213 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. FY2002 Highlights & Accomplishments: • Medical/Dental claim turn -around within seven days of receipt. • 2001/2002 Medical/Dental enrollment fully completed in record time. ✓ Four employees trained to adjudicate medical and dental claims. • Processed over 16,500 medical and dental charges. FY2003 Goals & Objectives: • Bidding for re -insurance coverage, PPO network, and pre -certification carrier. • Conversion of flex plans from manual to BSTI software. • Increasing prescription drug cost, options to contain increases to City and employees. • Wellness Fair for employees to provide prevention and early detection of medical problems, thus reducing medical cost. Major Budgetary Issues & Operational Trends: Ar Seeking options to assist in controlling the increase of prescription drug cost. A- Continue to monitor increasing medical and dental cost but providing reasonable and necessary medical care. • To provide a comprehensive benefit package to employees at a reasonable cost to the City and employees. 214 DEPARTMENT: Fiscal & Administrative Services EXPENDITURES I 2000-01 ACTUAL Personnel $77,488 Operations $1,775,146 Capital $1,443 TOTAL $1,854,077 DIVISION/ACTIVITY: ACCOUNT #: Benefits/Insurance 610-5015-519 2001-02 I 2001-02 2002-03 BUDGET ESTIMATED BUDGET $77,116 $77,116 $80,507 $1,526,999 $1,526,999 $1,813,157 $0 $0 $0 $1,604,115 $1,604,115 $1,893,664 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 00-01 Estimated 01-02 Budget 02-03 Covered Lives: Employees 335 335 336 Dependents 415 415 420 Spouses 125 125 105 Children 290 290 315 Retirees 39 39 41 Medical/Dental Claims 8,950 8,950 13,620 Flex 335 335 336 Flex Spending Claims 77 77 85 Output/Workload Medical/Dental Claims Processed 8,850 8,850 13,620 Claim Checks Written 3600* 3,600 2,800 Flex Checks Written 525 525 525 Monthly Financial Report 12 12 12 Comparison of Bids Received 6 6 12 Efficiency Measures/lmpact M&O Budget per Capita $40.75 $34.75 $39.49 Effectiveness Measures/Outcomes Avg. Turnaround days/claim processing 14 14 7 215 Department: Fiscal & Administrative Services DivisionlActivity: 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. FY2002 Highlights & Accomplishments: * Minimized cost of property and liability claims. ✓ Developed training classes for all management staff, including supervisory training class every six months. * New life insurance and LTD program for employees was put into place. FY2003 Goals & Objectives: ( Update Safety Plan and inspections. ✓ Re -institute drivers' license checks on current employees. * Audit property and locations covered by Texas Municipal League, including building contents. Major Budgetary Issues and Operational Trends: * Controlling City losses, both property and liability, including claim settlements with citizens. * Providing a safety program to control claims and injuries to employees. t Provide management with the training needed to help reduce any liability exposure arising from human resource issues. 216 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Risk Management, Safety & f Liability Insurance EXPENDITURES I ACTUAL I B2001-02 UDGET I 2001-02 ESTIMATED Personnel $38,870 $39,497 $39,497 Operations $258,137 $302,937 $302,937 Capital $0 $0 $0 TOTAL $297,007 $342,434 $342,434 ACCOUNT #: 615-5017-519 2002-03 BUDGET $41,243 $286,171 $0 $327,414 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 00-01 Estimated 01-02 Budget 02-03 Claims: In -House 90 90 105 Texas Municipal League 15 15 10 Verification, Driver's License & Status 355 355 365 Output/Workload Safety Programs 6 6 15 Defensive Driving Classes 1 1 1 Closed Claims 105 105 74 Annual TML Audit/Rate Calculation 1 1 1 Efficiency Measures/lmpact M&O Budget per Capita $6.53 $7.42 $6.83 Effectiveness Measures/Outcomes # days to Complete & Close Claim 7 7 7 217 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. FY2002 Highlights & Accomplishments: Number of workers' compensation injuries, with severity also decreasing. * Workers' compensation injury log completed with all related information from 1998 to 2002. * Three peopled trained to pay workers' compensation claims. FY2003 Goals & Objectives: * Safety training in all areas. * Implementation of a safety policy. * Update essential job function descriptions. * Review of pre -placement physicals. Major Budgetary Issues & Operational Trends: With the majority of this budget for workers' compensation claims, control of injuries and cost is essential. 218 DEPARTMENT: Fiscal & Administrative Services EXPENDITURES I 2000-01 ACTUAL Personnel $0 Operations $485,500 Capital $0 TOTAL $485,500 PERSONNEL: Full Time Part Time DIVISION/ACTIVITY: ACCOUNT #: Workers' Compensation Insurance 615-5020-519 2001-02 2001-02 2002-03 BUDGET I ESTIMATED 1 BUDGET $0 $0 $0 $326,637 $326,637 $326,637 $0 $0 $0 $326,637 $326,637 $326,637 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 00-01 Estimated 01-02 Budget 02-03 WC TML Claims 10 10 6 WC In -House Claims 50 40 22 Executive Physicals 6 6 10 RTW Physicals 2 2 2 Pre -Placement Physicals 150 150 140 Immunizations 120 120 120 Medical Screenings 6 6 6 DOT -Required Drug & Alcohol Testing 125 125 110 Output/Workload OSHA Annual Report 1 1 1 Monthly Financial Report 12 12 12 Annual TML Audit/Rate Calculation 1 1 1 Claims Processed 75 100 75 Claims Checks Issued 75 100 50 Efficiency Measures/Impact M&O Budget per Capita $10.67 Effectiveness Measures/Outcomes 219 $7.08 $6.81 Department: Division/Activity: Account #: Fiscal & Administrative Services Cash & Debt Management 620-2030-515 Location and Hours of Operation: 201 North Ector Drive, Building B, (817) 685-1444 Monday -Friday 8:00 AM to 5:00 PM Mission / Programs / Services: The Cash & Debt program functions as an internal service department, funding itself through the additional interest earnings generated. The mission of this department is to enhance the City's revenue stream through effective management of public funds, including cash flow, forecasting, managing disbursements, accelerated receipting, banking relations, and investment of excess cash. As this division operates within the Finance Department, it is also responsible for other fiscal areas, including budget coordination activities, bond/debt issuance, project assistance, special cost/benefits studies, selected audits, and serves as the City's liaison to the property tax billing and collecting agency. To invest public funds in compliance with state laws and within the parameters of the investment policy of the City of Euless. To provide assistance to upper management in preparing, implementing, and reviewing the annual budget. To assist the Finance Department in managing bond and debt service requirements. To communicate with project managers for more accurate cash flow projections in order to maximize interest earnings. FY2002 Highlights & Accomplishments: * Met and exceeded benchmark rate for the investment portfolio for all four quarters. * Investment officer was elected to serve as President of the Board of the Government Treasurers' Organization of Texas for a second term. * Reviewed and revised the City's investment policy. * Received Distinguished Budget award from GFOA. FY2003 Goals & Objectives: The primary objective of the City's investment activity is the preservation of capital in the overall portfolio. The City's portfolio will remain sufficiently liquid to enable the City to meet operating requirements. Assets held in the investment portfolio shall be diversified to eliminate risk of loss resulting from concentration of assets in a specific maturity, a specific issuer, or a specific class of securities. The City's cash management portfolio shall be designed with the objective of regularly exceeding the average rate of return on the three-month U.S. Treasury Bill. Major Budgetary Issues & Operational Trends: This department continues to see new legislation which imposes stricter guidelines regarding reporting and training, placing greater demands on the Cash and Debt staff. Revenues for this department depend solely on interest earning, which vary greatly with changes in the economy. During the past year, the Federal Reserve has cut interest rates by 475 basis points. This decrease will continue to have a great impact on interest earnings during FY2003. 220 DEPARTMENT: Fiscal & Administrative Services EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 2000-01 ACTUAL $72,695 $7,345 $0 $80,040 DIVISION/ACTIVITY: Cash & Debt Management 2001-02 BUDGET $79,352 $9,075 $0 $88,427 2001-02 ESTIMATED $79,352 $9,075 $0 $88,427 1.0 1.0 1.0 0.0 0.0 0.0 PERFORMANCE Input/Demand $ Average Monthly Portfolio Size $ Outstanding Debt Service (P&I) Output/Workload # of Special Projects $ of Interest Received # of Investment Purchases Avg. $ Amount of Investment Purchases # of Investment Maturities Avg. # Amount of Investment Maturities # of Investment Committee Meetings # of Principal/Interest Payments $ Amount of Principal/Interest Payments # of New Bond Issues Efficiency Measures/Impact Average Yield on Investments Average % Funds Invested Average # Days to Issue Quarterly Report # of Days to Issue Annual Report Avg. # Days to Reconcile End of Month Avg. # Days to Issue Monthly Inv. Report M&O Budget per Capita Effectiveness Measures/Outcomes Avg. Basis Points <> Avg 90 Day T-Bill Avg. % Inv. Available within 30 days Avg. % Inv. Available within 24 hours Moody's Ratings B.O. / Rev. S&P Ratings G.O. / Rev. MEASURES/SERVICE LEVELS Actual 00-01 $54,294,120 $114,666,693 Estimated 01-02 $52,097,249 $117,922,242 2 3 $2,911,792 $1,380,529 145 123 $932,566 $763,928 161 145 $797,840 $662,658 2 4 54 61 $7,216,374 $8,192,717 0 2 5.70% 3.42% 101.00% 101.00% 52 45 80 75 18 15 18 15 $1.76 $1.92 +35 166 35.0% 51.6% 25.0% 49.0% Al / A2 Al / A2 A+/A A+/A * Combined Cash & Debt function with Accounting in the General Fund. 221 ACCOUNT #: 620-2030-515 2002-03 BUDGET $0 $0 $0 $0 0.0* 0.0 Budget 02-03 $50,000,000 $109,713,869 4 $1,200,000 125 $750,000 145 $665,000 4 58 $7,685,241 2 2.50% 101.00% 45 75 15 15 $0.00 120 40.0% 30.0% Al /A2 A+ / A This page intentionally left blank. 222 THE CITY OF Eu ess MORE THAN EVER Capital Improvements Program CAPITAL BUDGET AND PROGRAM A. Preparation — The City's capital budget will include all capital project funds and all capital resources. The budget will be prepared annually in conjunction with the operating budget. The capital budget will be compiled by the Finance Director with the involvement of all required City departmental project managers. Integration of the fiscal impact of capital improvements on the operating budget will be monitored. B. Definition — Facilities include any structures or properties owned by the City, the land upon which the facility is situated for the provision of City services, and the initial furniture, fixtures, equipment and apparatus necessary to put the facility in service. Facilities include, but are not limited to the following: administrative offices, parks, service centers and storage yards, recreation centers, libraries, fire stations, jails and courts, and water and sewer related structures. C. Infrastructure — Includes permanently installed facilities, generally placed underground or at grade, which form the basis for the provision of City services. Typically included are thoroughfares, bridges, water and sanitary sewer lines, drainage channels, and storm sewers. D. Control — All capital project expenditures must be appropriated in the capital budget. The Finance Department must certify the availability of such appropriations or the availability of resources so an appropriation can be made before a capital project contract is presented by the City Manager to the City Council for approval. E. Program Planning — The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be fully costed, so that these costs can be considered in the operating budget. F. Alternate Resources — Where applicable, assessments, impact fees, pro-rata charges, or other user -based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small Citywide drainage projects. Single large drainage projects will be funded by debt. G. Debt Financing — Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. H. Infrastructure Maintenance — The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually so that repairs will be made amounting to a designated percentage of the value of the streets. 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. 223 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 Projects — Any project intended to improve or expand the water production and distribution system, capabilities, or facilities of the City of Euless is a water project. Responsibility rests with the Public Works Department. Wastewater 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 Projects — Improvements and additions to the City Park and open -space system. The responsibility rests with the Community Services Department. Traffic Control Projects — Improvements and additions to the City traffic control system including signal relocation, upgrading and new installation and other devices for improving traffic control represents Traffic Control projects. Responsibility rests with the Engineering Department. Street 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. Drainage Projects — This category includes new development drainage, major drainage, and designated project drainage independent from street construction, and thus separate and distinct from drainage incidental to street or thoroughfare improvements. Responsibility rests with the Public Works Department. 224 Golf Proiects — This project type includes the sites, planning and construction of Golf Course facilities, including course, driving range, maintenance, and clubhouse. This facility is normally a one-time project. Responsibility rests with the Community Services Department. Athletic Complex — These projects include the construction of all recreational facilities, including volley ball, soccer fields, youth baseball fields, concessions, and batting cages. Responsibility rests with the Community Services Department. Softball — These projects include land acquisition, renovations/improvements, and additions to the softball complex and related facilities of the City of Euless. Responsibility rests with the Community Services Department. Half -Cent Sales Tax — These projects include the construction of a new library, additions to park facilities and park improvements, and economic development related projects. Responsibility rests with the City Manager and respective departmental directors. Fire — Fire projects are those which involve the renovation, acquisition or construction of equipment or facilities for fire protection. Responsibility rests with the Fire Department. CATEGORIZED GUIDELINES FOR CLASSIFYING PROJECT: Land — All expenditures for the acquisition of land (for the purpose of long-term use by the City) should be included. Payments of damage claims arising from the taking of or the use of the land as well as the acquisition in fee simple would be included. Structures — All expenditures for the structures, including not only construction costs, but also architectural, engineering, legal and related expenses would be included. However, small structures of relatively nominal value, such as a metal storage shed, would be excluded from the C.I.P. As a general rule of thumb, somewhere in the range of $25,000 is considered the minimum structure cost for inclusion in the C.I.P., and it should have an expected useful life of at least ten years. Machinery — All expenditures for machinery that is a part of structures at the time of initial acquisition or construction of the structure should be included. Additionally, expenditures for machinery which constitute a substantial upgrading or renovation of an existing structure should be included. A general rule of thumb for C.I.P. inclusion for such machinery outlays is a minimum cost of approximately $10,000 and an expected useful life of ten years. Vehicular Equipment — Vehicular equipment is not generally considered appropriate as an item for the C.I.P. due to the relatively nominal unit cost and short life. However, heavy equipment may be included using the machinery and equipment guidelines: $25,000 minimum cost and at least ten years of expected useful life. Furnishing and Office Equipment — The total furnishings for a new facility addition may constitute a C.I.P. item. Each such case must be considered individually. However, the machinery and equipment rule of thumb of ten years minimum expected useful life and $10,000 cost (total furnishing cost for new facility or addition) may be used as a general guideline. Office equipment is not considered a proper C.I.P. item. Thoroughfares and Utility Lines — All expenditures for thoroughfare and utility line construction, engineering, legal and related expenses should be included. Preliminary Plans, Investigation and Studies — For many projects, substantial sums are required for preliminary plans, investigations and studies. Ordinarily, such inquiries (if aimed at possible capital outlays of the charter that would be admitted to the C.I.P. under the previous categories) would be included in the capital program. 225 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. 226 CURRENT CAPITAL PROJECTS FUNDS Water and Sewer Construction Fund — Used to account for the financing and construction of various water and sewer mains. Proceeds are from the sale of revenue bonds, contributions from other agencies, capital recovery fees, and water and sewer operating transfers. Water Impact Fee Fund - Used to account for the construction of projects funded by the water impact fees. These funds are legally restricted to items identified in the water impact fee study. Wastewater Impact Fee Fund - Used to account for the construction of projects funded by the wastewater impact fees. These funds are legally restricted to items identified in the wastewater impact fee study. Drainage Improvement Fund — Used to account for the financing and construction of various drainage projects. Proceeds are from the sale of drainage revenue bonds and monthly billings. Athletic Complex Construction Fund — Used to account for the financing and construction of the City's new youth -oriented sports facilities projects. Proceeds are from sale of revenue bonds, grant, general fund bond sale and inter -fund transfer and interest income. Softball Construction Fund — Used to account for the financing of and renovations to the softball complex facility. Proceeds are from sale of revenue bonds and operating reserves. Golf Course Construction Fund — Used to account for the financing and construction of a golf course, clubhouse, and conference center facility. Proceeds are from sale of revenue bonds, inter -fund transfer and interest income. Police Facility Construction Fund — Used to account for the financing of and construction of a new police facility. Construction is under way, and expected to be completed in January, 2002. Street Construction Fund — Used to account for the financing and construction of various street infrastructures. Proceeds are from the sale of general obligation bonds, certificates of obligation, contributions from other agencies, and accumulated cash reserves. General Construction Fund — Used to account for bond proceeds and accumulated cash reserves related to general facility improvements such as fire stations and campus improvements. Car Rental Tax Capital Proiects Fund — Used to account for any ongoing projects or construction projects funded from this revenue source. Half Penny Sales Tax 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. 227 Fund Balance Summary - Capital Estimated FY01-02 and Budgeted FY02-03 Capital Improvement Projects 'Beg. Working Capital FY02 FY02 Revenues Total Available: FY02 Expenditures Total Expenses: 'Ending Working Capital FY02 FY03 Budgeted Revenues Total Available: FY03 Projects Budgeted Carryover Total FY03 Budgeted Expenditures 'Prof. End. Working Capital FY03 FY2003 Projects CDBG FY 2003 Inflow/Inflitration Canyon Ridge, Line Replacement Sagebrush, Line Replacement Short St. to Copher Ct., Line Replacement East Fuller, Line Replacement Debt Service Misc. Drainage Improvements Flooding Mitigation Flooding Mitigation (FEMA) Aransas at Glenn Main Place Channel Stabilization Live Oak Drainage 'Total FY2003 Projects Water W&S Impact CIP Fee $2,416,449 $1,211,885 1,717,182 4,133,631 (669,472) (669,472) 761,890 1,973,775 1298.120) (298,120) Wastewater Impact Fee $680,118 309,849 989,967 0 0 $3,464,159 $1,675,655 $989,967 315,845 3,780,004 320,000 1,995,655 (1,110,000) (279,671) (2 614,330) 41 725) a3 724 330) (321.396) 45,000 1,034,967 Drainage CIP $359,557 57 250 416,807 0 0 $416,807 781,000 1,197,807 0 (1,070,000) 0 (90.250) 0 (1,160,250) $55,674 $1,674,259 $1,034,967 (270,000) (200,000) (175,000) (210,000) (87,000) (168,000) (279,671) ($1,110,000) ($279,671) 228 $37,557 (50,000) (250,000) (32,000) (250,000) (270,000) (218,000) $0 ($1,070,000) Fund Balance Summary - Capital Estimated FY01-02 and Budgeted FY02-03 Capital Improvement Projects 'Beg. Working Capital FY02 FY02 Revenues Total Available: FY02 Expenditures Total Expenses: 'Ending Working Capital FY02 FY03 Budgeted Revenues Total Available: FY03 Projects Budgeted Carryover Total FY03 Budgeted Expenditures 'Proj. End. Working Capital FY03 FY2003 Projects Debt Service Texas Rangers Youth Ballpark Athletic Complex CIP $58,842 101,845 160,687 (15.199) (15,199) $145,488 1,650,000 1,795,488 (1,650,000) (145,488) (1,795,488) $0 (400,000) Parks @ Texas Star Phase III Construction (1,250,000) 'Total FY2003 Projects ($1,650,000) 229 Softball CIP $0 158,582 158,582 (157,718) (157,718) $864 160,356 161,220 (160,356) 0 (160,356) $864 (160,356) ($160,356) Golf CIP $1,011,868 Parks CIP $7,998 824,320 0 1,836,188 7,998 (1.669,751) (1,669,751) 0 0 $166,437 $7,998 812,405 0 978,842 7,998 (812,405) L165 441 (977.849) 0 0 0 $993 $7,998 (812,405) ($812,405) $0 Fund Balance Summary - Capital Estimated FY01-02 and Budgeted FY02-03 Capital Improvement Projects JBeg. Working Capital FY02 Police Facility Streets CIP CIP $1,442,960 $11,030,142 FY02 Revenues 17 863) Total Available: 1,425,097 FY02 Expenditures a 248,099) Total Expenses: (1,248,099) Ending Working Capital FY02 FY03 Budgeted Revenues Total Available: FY03 Projects Budgeted Carryover Total FY03 Budgeted Expenditures 1Proj. End. Working Capital FY03 FY2003 Projects EDC Incentives Building A Remodel Bob Eden Parking Fire Station #3 Design Mid Cities Roadway Illumination Driftw000d @ W Pipeline Traffic Signal Aransas @ Harwood Traffic Signal Glade Road Right of Way West Pipeline Gas Line 'Total FY2003 Projects $176,998 0 176,998 0 (176,998) (176,998) $0 $0 230 722,401 11,752,543 (3,371374) (3,371,374) $8,381,169 515,489 8,896,658 (980,000) (2,730.586) (8,710,586) $186,072 (160,000) (100,000) (120,000) (350,000) (250,000) ($980,000) Car Rental General Tax Half -Cent CIP CIP CIP $668,645 $1,517,241 $455,272 295,050 474,820 50,799 963,695 1,992,061 506,071 (871,366) (1876,318) (125,106) (871,366) (1,876,318) (125,106) $92,329 $115,743 $380,965 0 1,473,550 27,000 92,329 1,589,293 407,965 0 (1,473,550) (25,000) (53,354) (107,934) (222,160) (53,354) (1 581 484) (247,160) $38,975 $7,809 $160,805 (25,000) (998,550) (75,000) (400,000) $0 ($1,473,550) ($25,000)I 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 reflect capital expenditures that were approved during the budget process and list all capital projects that will be presented to the Council during FY2003 for approval. This summary verifies that resources are currently available to fund all projects that will be presented during FY2003. 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 FY2003 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. Due to construction delays, 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. 231 The following table summarizes budgets for Funded Projects. Unfunded Projects have also been summarized by category and priority. Funded Proiects Unfunded Projects Priority A Priority B Priority C Drainage $ 101,609 $ 1,080,000 $ 1,219,000 $14,746,000 Street $ 20,215,207 $ 980,000 $ 4,580,500 $ 1,935,000 Wastewater $ 1,744,099 $ 1,215,000 $ 2,417,000 $ 837,000 Water $ 6,295,912 $ 0 $ 1,300,000 $ 0 Other $ 15,279.582 $ 3,123,550 $ 8,597,798 $30,670,000 Funded $ 43,636,409 $ 6,398,550 $18,114,298 $48,188,000 Funding Pending $ 5,205,179 Total Funded $ 48,841,588 Unfunded Projects $72,700,848 232 CITY OF EULESS FY2003 PROPOSED PROJECTS PRIORITY A DRAINAGE PROJECTS MAIN PLACE CHANNEL STABILIZATION $270,000 Description: This project consists of channel stabilization and bank stabilization on Tributary WFA to the W. Fork of the Trinity River south of Huitt Lane between Main Place and Ironbridge Place to Park property. Justification: Channel deterioration and bank erosion is undermining fences 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 $250,000 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. ARANSAS AT GLENN UPPER SYSTEM DRAINAGE $250,000 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 threatening to enter garages and the dwelling areas. Operating and Maintenance Cost: No material effect. 233 CITY OF EULESS FY2003 PROPOSED PROJECTS PRIORITY A DRAINAGE PROJECTS, continued LIVE OAK DRIVE DRAINAGE RELIEF $218,000 Description: This project consists of reconstruction of the drainage system in the cul-de-sac at the south end of Live Oak Drive. The project consists of the removal of the undersized inlet and 18" RCP between 713 and 714 Live Oak, replacement with a minimum of 4 larger inlets, a larger outfall pipe, additional lateral pipe, driveway removal/replacement, street pavement removal/replacement and sanitary sewer relocation. 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. FLOODING MITIGATION PLAN (FEMA) $32,000 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 Tong -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 234 CITY OF EULESS FY2003 PROPOSED PROJECTS PRIORITY A STREET PROJECTS MID -CITIES ROADWAY ILLUMINATION $160,000 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 $100,000 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 $120,000 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 235 CITY OF EULESS FY2003 PROPOSED PROJECTS PRIORITY A STREET PROJECTS, continued GLADE ROAD RIGHT OF WAY ACQUISITION $350,000 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 WEST PIPELINE ROAD GAS LINE RELOCATION $250,000 Description: This project includes miscellaneous spot relocations for a 16" gas pipeline (TXU Gas) that currently exists near the south edge of the existing asphalt roadway. The gas pipeline will be relocated as needed by TXU Gas near the existing south right-of-way line of W. Pipeline Road. Justification: The existing 16" gas pipeline has various alignment conflicts with the proposed West Pipeline Road pavement alignment. The proposed roadway crosses the existing 6" gas pipeline at various locations which are shallow. These miscellaneous relocations will allow roadway construction to proceed with no conflicts. Operating and Maintenance Cost: No material effect WASTEWATER PROJECTS FY2003 CDBG $270,000 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 236 CITY OF EULESS FY2003 PROPOSED PROJECTS PRIORITY A WASTEWATER PROJECTS, continued INFLOW/INFILTRATION $200,000 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 $175,000 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 Cosf: No material effect LINE REPLACEMENT, SAGEBRUSH $210,000 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 Cosf: No material effect 237 CITY OF EULESS FY2003 PROPOSED PROJECTS PRIORITY A WASTEWATER PROJECTS, continued LINE REPLACEMENT, SHORT ST TO COPHER CT $87,000 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 $168,000 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 OTHER PROJECTS PARKING — BOB EDEN PARK $75,000 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. 238 CITY OF EULESS FY2003 PROPOSED PROJECTS PRIORITY A OTHER PROJECTS, continued TEXAS RANGER YOUTH BALLPARK $400,000 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 cost - $20,000 Materials & Supplies - $5,000 Utilities — $5,000 BUILDING A $998,550 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: No material effect PARKS AT TEXAS STAR, PHASE III CONSTRUCTION $1,250,000 Description: This project will include park facilities with emphasis on athletic fields and like furnishings. Phase III will give consideration to an additional four-plex, in -line hockey and related infrastructure. Justification: This is a continuation of the Parks at Texas Star Master Plan as committed to the citizens with the passage of the'/2 cent sales tax. Operating and Maintenance Cost: Personnel - $30,000 Materials & Supplies - $11,500 Utilities - $12,000 Maintenance/Cleaning - $21,500 239 CITY OF EULESS FY2003 PROPOSED PROJECTS PRIORITY A OTHER PROJECTS, continued FIRE STATION # 3 $400,000 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: No material effect. 240 Project Number Project Description DRAINAGE PROJECTS IDR9903 Misc Drainage Improvements IFB9902 I Fund Balance - Drainage CIP Sub -Total Drainage Proiects CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY Unfunded/ (Funding Estimated (Over) Under Budget FY02 Amendment Budget FY03 Available) Project Costs Expended Budget $51,609 $50,000 $101,609 $0 $101,609 $11,359 $90,250 $0 $0 $0 ($324,428) $0 $0 $0 $51,609 $50,000 $101,609 ($324,428) $101,609 $11,359 $90,250 I 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 242 Project Number Project Description CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY Unfunded/ (Funding Estimated (Over) Under Budget FY02 Amendment Budget FY03 Available) Project Costs Expended Budget STREET PROJECTS PS9901 North Main Street $7,866,061 $0 $7,866,061 $0 $7,866,061 $2,347,881 $5,518,180 �PS9902 Mid Cities Blvd. $580,796 $494,278 $1,075,074 $0 $1,075,074 $813,635 $261,439 �PS9904 Harwood Road $6,081,311 $0 $6,081,311 $0 $6,081,311 $4,839,497 $1,241,814 �PS9905 Traffic Studies $27,198 $0 $27,198 $0 $27,198 $6,658 $20,540 �PS9906 Traffic Safety $128,027 $0 $128,027 $0 $128,027 $78,729 $49,298 �PS9908 Signalization $167,285 $0 $167,285 $0 $167,285 $67,890 $99,395 FM157 North, SH183 to SH121 PS9909 (Landscaping & Lighting) $239,820 ($164,820) $75,000 $0 $75,000 $693 $74,307 PS9910 Sidewalk Projects $200,000 $0 $200,000 $0 $200,000 $179,329 $20,671 PS0001 FM157 - S Pipeline-SH10 (Utl Relc) $322,037 $56,170 $378,207 $0 $378,207 $356,318 $21,889 PS0002 West Pipeline - Raider/Hwy 10 $182,336 $182,906 $365,242 $4,925,508 $5,290,750 $97,413 $267,829 PS0003 Glade - Heritage/SH 121 $1,560,244 $327,250 $1,887,494 $0 $1,887,494 $1,678,227 $209,267 I, PS0004 Glade -SH 121/Champagne $1,671,762 ($132,454) $1,539,308 ($315,651) $1,223,657 $1,048,962 $490,346 w PS0201 Gateway Blvd. - Southern Portion $425,000 $0 $425,000 $0 $425,000 $0 $425,000 FB9907 Fund Balance - Street CIP $0 $0 $0 ($557,753) $0 $0 $0 Sub -Total Street Projects $19,451,877 $763,330 $20,215,207 $4,052,104 $24,825,064 $11,515,232 $8,699,975 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. MID CITIES BLVD (PS9902) Description: This project consists of reconstruction of Mid -Cities Blvd. from Hwy 121 to Hwy 360 by Texas Department of Transportation (TXDOT). The City of Euless is required to purchase the right-of-way required for the TXDOT project. The City also proposes to add certain amenities to enhance the aesthetics along the corridor. Justification: The street experiences frequent flooding which often necessitates closing the street. The street and roadbed have deteriorated to the point that frequent repairs are required. The street also does not adequately convey the existing and future traffic volumes. Operating and Maintenance Cost: No Material Effect. 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. 244 CITY OF EULESS FUNDED STREET PROJECTS ADDITIONAL INFORMATION 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 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 245 CITY OF EULESS FUNDED STREET PROJECTS ADDITIONAL INFORMATION SIDEWALK PROJECTS (PS9910) Description: This includes funds to install new sidewalks and barrier free curb ramps throughout the City as well as improvements on municipal property. Although the City has identified areas that need sidewalks and barrier free curb ramps, federal guidelines require public hearings and other public input to prioritize construction. Justification: Access and the accessibility of goods and services to pedestrians including those with disabilities is an important need in our city. The federal government has established rules governing the implementation of a program to eliminate barriers within each city. 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 246 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 the existing 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. 247 Project Number Project Description Budget FY02 WASTEWATER PROJECTS WW0002 Misc Sewer Rehab WW0102 Manhole Rehab. Program WW0103 S. Pipeline, Heather to Vine WW0201 CDBG - B01-UC-48-0001-22-50 WW0202 Line Replacement - Dunaway WW0203 Line Replacement - E. Alexander WW0204 Line Replacement- Paula Lane WW0205 Midway Park Mains FB9911 FB - Wastewater Impact (Restricted) Sub -Total Wastewater Projects $87,013 $150,000 $500,000 $237,086 $140,000 $20,000 $79,000 $366,000 $0 $1,579,099 CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY Amendment Unfunded/ (Funding Estimated (Over) Under Budget FY03 Available) Project Costs Expended Budget $65,000 $152,013 $0 $152,013 $30,580 $121,433 $100,000 $250,000 $250,000 $84,410 $165,590 $0 $500,000 $0 $500,000 $0 $500,000 $0 $237,086 $0 $237,086 $14,304 $222,782 $0 $140,000 $0 $140,000 $0 $140,000 $0 $20,000 $0 $20,000 $0 $20,000 $0 $79,000 $0 $79,000 $0 $79,000 $0 $366,000 $0 $366,000 $0 $366,000 $0 $0 ($794,760) $0 $0 $0 $165,000 $1,744,099 ($794,760) $1,744,099 $129,294 $1,614,805 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 MANHOLE REHABILITATION PROGRAM (WW0102) Description: This project includes the rehabilitation of various manholes. Justification: Deteriorated manholes allow inflow and infiltration into the system. 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 CDBG PROGRAM — FY2002 (WW0201) Description: The City submits an annual wastewater program that meets the criteria established by the grant program. These projects require city participation. This would provide the necessary funding for the city's portion of the project. This project will be in the southeast portion of the Midway Park Addition. Justification: This project would allow for the replacement of deteriorating sewer lines at a substantial reduction in cost by utilizing grants funds. Operating and Maintenance Cost: Will prevent future maintenance related costs and will reduce inflow & infiltration expense. 249 CITY OF EULESS FUNDED WASTEWATER PROJECTS ADDITIONAL INFORMATION 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 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 250 Project Number Proiect Description CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY Unfunded/ (Funding Estimated (Over) Under Budget FY02 Amendment Budget FY03 Available) Proiect Costs Expended Budget WATER PROJECTS WT9902 Water Tank Painting $200,000 $0 $200,000 $0 $200,000 $0 $200,000 WT9908 Mid Cities 12" Line $311,692 $30,388 $342,080 $0 $342,080 $300,354 $41,726 WT9909 2MG Water Tank $2,385,496 $44,948 $2,430,444 ($137,857) $2,292,587 $2,285,762 $144,682 WT9910 Water Line for Elevated Tank $1,552,487 $55,899 $1,608,386 ($406,688) $1,201,698 $1,201,698 $406,688 WT0001 Misc Utility Rehab - Water $206,251 ($7,020) $199,231 $0 $199,231 $24,646 $174,585 WT0101 Water Tank Debt Payment $540,771 $0 $540,771 $279,671 $820,442 $443,518 $97,253 IWT0103 Fire Hydrant Replacement Program $50,000 $0 $50,000 $0 $50,000 $24,841 $25,159 WT0104 Well Repairs $75,000 $0 $75,000 $0 $75,000 $13,010 $61,990 WT0201 Well Rehab/Disinfection $600,000 $0 $600,000 $0 $600,000 $176,638 $423,362 WT0202 Effluent Water Main $250,000 $0 $250,000 $0 $250,000 $0 $250,000 �FB9910 FB- Water Impact (Restricted) $0 $0 $0 ($1,237,882) $0 $0 $0 FB9901 FB - Water & Sewer CIP $0 $0 $0 ($268,246) $0 $0 $0 Sub -Total Water Projects $6,171,697 $124,215 $6,295,912 ($1,771,002) $6,031,038 $4,470,467 $1,825,445 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 2MG WATER TANK (WT9909) Description: The project includes design and construction of the elevated water tank. This project is substantially complete and will be closed out soon. Justification: This is needed to have adequate fire flow pressure during peak hours, to meet predicted maximum hourly demand and to meet demand determined from actual records. Operating and Maintenance Cost: Average annual debt service is $194,892. LINES FOR ELEVATED TANK (WT9910) Description: The project includes design of water mains required to connect tank to system. Justification: This is needed to have adequate fire flow pressure during peak hours, to meet predicted maximum hourly demand and to meet demand determined from actual records. Operating and Maintenance Cost: Average annual debt service is $87,560. 252 CITY OF EULESS FUNDED WATER PROJECTS ADDITIONAL INFORMATION 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 FIRE HYDRANT REPLACEMENT PROGRAM (WT0103) Description: Systematic annual replacement of old, deteriorated or malfunctioning fire hydrants as determined by Fire and/or Public Works personnel. Justification: Fire hydrants are necessary for many functions, the major one being fire fighting. Several hydrants in the distribution system are old, deteriorated and are found to malfunction during annual inspections. 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 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 four well sites. Justification: The wells are old and heavily used. All four 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 253 CITY OF EULESS FUNDED WATER PROJECTS ADDITIONAL INFORMATION 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 less than treated water and the source is not affected by drought. 254 Project Number Project Description CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY Unfunded/ (Funding Estimated (Over) Under Budget FY02 Amendment Budget FY03 Available) Project Costs Expended Budget OTHER ACO201 Parks (a, Texas Star Phase III, Design $100,000 $48,607 $148,607 $0 $148,607 $0 $148,607 IDV9901 EDC Incentive Funds $19,994 $25,000 $44,994 $0 Unknown $853 $44,141 IED0101 Villages Master Pan $100,000 $0 $100,000 $0 $100,000 $0 $100,000 IPD9901 Police and Municipal Courts Facility $12,239,614 ($529,326) $11,710,288 $0 $11,710,288 $11,516,439 $193,849 IPR9901 Hike and Bike Trail $237,714 $0 $237,714 $0 $237,714 $126,322 $111,392 IPR9902 Senior Citizens Remodel $16,130 $0 $16,130 $0 $16,130 $8,618 $7,512 PR9903- Various EDC Park Projects PR9918 $269,566 $10,000 $279,566 $0 $279,566 $190,571 $88,995 PRO110 Slope Protection/Screening Wall $1,250,000 $0 $1,250,000 $0 $1,250,000 $1,109,523 $140,477 SS0113 Park Building $1,492,283 $0 $1,492,283 $0 $1,492,283 $1,443,670 $48,613 IFM0101 Building D $922,020 $0 $922,020 $0 $922,020 $118,252 $803,768 Sub -Total Other Projects $15,725,301 ($445,719) $15,279,582 $0 $15,234,588 $14,395,996 $883,586 CITY OF EULESS FUNDED OTHER PROJECTS ADDITIONAL INFORMATION PARKS AT TEXAS STAR PHASE III, DESIGN (ACO201) Description: This project includes engineering and preliminary plans for Phase III at the Parks at Texas Star. Construction of the additional phases is pending until further funding is available. Justification: A continuation of the Parks at Texas Star Master Plan as committed to citizens with the passage of the half cent sales tax. Operating and Maintenance Cost: No material effect at this stage. EDC INCENTIVE FUNDS (DV9901) Description: This project includes funds that have been set aside 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: Commission a study to determine 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 $ 73,500 Maintenance Cost $ 43,140 Annual Debt Service $750,815 256 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. • Nine -hole disc golf course at Trailwood Park. • New playgrounds at Westpark, Wilshire Park and McCormick Parks. • South Euless Trail • 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 257 CITY OF EULESS FUNDED OTHER PROJECTS ADDITIONAL INFORMATION SLOPE IMPROVEMENTS/SCREENING WALL (PR0110) Description: This project includes slope protection improvements as follows: • From #18 creek damn at tee to damn by #18 green on west side of creek for approximately 1,185 linear feet and 12 feet high and at the #18 bridge to #18 green side of damn for 485 linear feet at approximately 12 feet high. • From gabion behind # 9 green to the gabion at #9 fairway bridge on the northwest side of the creek and from gabion at #9 fairway bridge back to bend at #1 fairway for 900 linear feet at approximately 12 feet high. Justification: This project is needed to stop erosion of the creek bank on #18 fairway and prevent the possible future loss of #18 bridge and parts of #9 green and fairway. Operating and Maintenance Cost: Will prevent future maintenance costs. PARK AND GREENHOUSE BUILDING (SS0113) Description: This project includes two new buildings and site improvements to accommodate the Parks Department and the proposed greenhouse. The buildings are located at S. Pipeline adjacent to the existing Golf Course Management Building. This project is substantially complete. Justification: Relocating the Parks/Greenhouse facilities to a new location will allow clean up of the existing facility at Midway Drive and will meet the expanding needs of the department. Operating and Maintenance Cost: Utility and insurance estimated at $5,550. BUILDING D RENOVATION (FM0101) Description: This project includes renovation of Building D to accommodate Fire Administration, Information Services, and Purchasing, with a storage and receiving area. This project is substantially complete. Justification: This building previously housed the police department, which moved to a new facility on Highway 10. This frees space to accommodate the expansion needs of other departments. Operating and Maintenance Cost: Costs should not increase substantially as this facility is currently in use. 258 This page intentionally left blank. 259 THE CITY OF Eu ess MORE THAN EVER Debt INTRODUCTION TO DEBT General Obligation: The existing debt obligation and individual issues are presented in this section with graphical representations as well. Existing debt level reflects nineteen 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 - $965 Debt to Tax Base: 2.38% Current Debt to Revenue: 11.17% 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 during FY2003. 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 $0.497254 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. 260 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 eighteen years of remaining payments with additional debt capacity as the structure begins to decline in 2003, and falls dramatically in 2006. The final payment lies in 2020. There are currently no plans for additional debt issues in the near future. Current coverage ratio is 9.86 times. Drainage System The existing debt payment structure represents eight 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 2.82 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 2.91 times. Euless' financial policies also address revenue issues in the debt management section. Excerpts from that section include the following: * When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. A- 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. 261 TYPE General Obligation Bonds RATING AGENCY Standard & Poors Moody's Long Range Issuance Schedules AMOUNT YEAR $ 3,200,000 FY 2003 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. 262 $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 - $3,000,000 - $2,000,000 $1,000,000 $0 ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS 2003 2005 2007 2009 2011 2013 2015 2017 FISCAL YEAR TOTAL ANNUAL DEBT 2019 SERVICE REQUIREMENTS SUMMARY OF GENERAL OBL ® GOLF/SOFTBALL OSALES TAX 1/2 CENT ■ DRAINAGE 0 WATER/SEWER ■ GENERAL 2021 IGATION AND REVENUE BONDS 2023 2025 2027 YEAR G.O.'s, C.O.'s, & TAXABLE GOLFISFTBLL WATERISEWER DRAINAGE SALES TAX 112 CENT REQUIREMENTS 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 TOTAL $5,108,302 $5,062,017 $4.215.573 $4.210,114 $4.221,784 $4.057.349 $3.911.286 $3.914,911 $3.922.062 $3.916.895 $3.928.542 $3,926,679 $3.935.353 $3.933.166 $3.503.283 $3.505.445 $3,043,358 $3.048,445 $1.937.550 $977.032 $973.938 $976,376 $978.532 $0 $0 $77,207,992 $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 $20,172,657 $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 $5,579,499 263 $211,055 $211,255 $211,305 $215,355 $214,505 $213,030 $216,000 $218,400 so $0 $0 $0 $0 $0 $0 $0 $0 so $0 $0 $0 $0 $0 $0 $0 $1,710,905 $939,256 $936,190 $942,970 $942,655 $935,128 $940,768 $939,480 $940,718 $950,618 $943,643 $945,355 $949,215 $950,548 $214,310 $88,455 $84,068 $84,680 $0 $0 $0 $0 $0 $0 $0 $0 $12,728,057 $7,685,241 $7,490,459 $6,654,575 $6,519,847 $6,524,577 $6,365,189 $6,221,160 $6,232,122 $6,032,395 $6,020,165 $6,036,235 $6,043,702 $6,051,736 $5,314,087 $4,591,492 $4,594,291 $4,130,544 $4,056,351 $2,653,256 $1,689,418 $1,686,528 $1,687,402 $1,691,222 $712,290 $714,826 $117,399,110 General Obligation & C.O. Bonds Composition of Debt Service $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 El Principal Interest 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS YEAR INTEREST PRINCIPAL 2003 $2,306,952 $1,822,838 2004 $2,215,096 $1,871,815 2005 $1,674,685 $1,565,000 2006 $1,579,664 $1,655,000 2007 $1,477,990 $1,765,000 2008 $1,376,837 $1,705,000 2009 $1,290,274 $1,645,000 2010 $1,205,023 $1,735,000 2011 $1,114,924 $1,830,000 2012 $1,019,157 $1,920,000 2013 $917,204 $2,035,000 2014 $808,741 $2,140,000 2015 $693,215 $2,265,000 2016 $569,228 $2,390,000 2017 $450,501 $2,075,000 2018 $337,069 $2,195,000 2019 $227,232 $1,840,000 2020 $123,227 $1,950,000 2021 $46,894 $915,000 REQUIREMENTS $4,129,790 $4,086,911 $3,239,685 $3,234,664 $3,242,990 $3,081,837 $2,935,274 $2,940,023 $2,944,924 $2,939,157 $2,952,204 $2,948,741 $2,958,215 $2,959,228 $2,525,501 $2,532,069 $2,067,232 $2,073,227 $961,894 TOTAL $19,433,913 $35,319,653 $54,753,566 264 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 a 9.15%, 1,559-1,579 Cad 9.20% (PAYING AGENT: BANK ONE, FORT WORTH, TEXAS OPTION DATE: MARCH 1, 1996 INTE BEST PRINCIPAL TOTAL YEAR COUPON MARCH 1 SEPTEMBER 1 MARCH 1 REQUIREMENTS 2003 9.15% $432,162 $0 $117,838 $550,000 2004 9.20% $443,185 $0 $106,815 $550,000 (TOTAL $875,347 $0 $224,653 $1,100,000 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 sale will 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. 265 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 1993 DATED: JUNE 15, 1993 ORIGINAL AMOUNT: $6,695,000 BOND NOS. 1994 @ 2.80%, 1995 @ 3.20%, 1996 @ 3.55%, 1997 @3.80%, 1998 @ 4.00%, 1999 @ 4.20%, 2000 @ 4.40%, 2001 @ 4.60%, 2002 @ 4.80%, 2003 @5.00%, 2004 @ 5.10%, 2005 @ 5.25%, 2006 @ 5.40%, 2007 @ 5.50%, 2008 @ 5.50% INTEREST RATES: PAYING AGENT: (CHASE BANK OF TEXAS OPTION DATE: 'FEBRUARY 15, 2002 YEAR COUPON 2003 5.000% 2004 5.100% 2005 5.250% 2006 5.400% 2007 5.500% 2008 5.500% TOTAL INTEREST PRINCIPAL TOTAL FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS $54,458 $41,333 $525,000 $620,790 $41,333 $27,435 $545,000 $613,768 $27,435 $20,348 $270,000 $317,783 $20,348 $12,788 $280,000 $313,135 $12,788 $4,400 $305,000 $322,188 $4,400 $0 $160,000 $164,400 $160,760 $106,303 $2,085,000 $2,352,063 Proceeds from the sale of the Bonds will be used to refund a portion o the City's General Obligation Refunding Bond series 1985-A, General Obligation Bonds, " Series 1986, and Combination Tax and Waterworks and Sewer System (Limited Pledge) Revenue Certificates of Obligation, Series 1989 and Series 1990, and to pay the costs of issuance associated with the Bonds. The refunding will result in annual debt savings to the City over the life of the Bonds and does not extend the term. The Bonds constitutes direct obligations of the City payable from a direct and continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law and the City Charter, in an amount sufficient to provide for payment of principal and interest on all ad valorem tax bonds. 266 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: 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. 1995-2006 @ 5.200%, 2007 @ 5.250%, 2008 @ 5.40%, 2009 ©5.50%, 2010 @ 5.60%, 2011 @5.65%, 2012 @ 5.70%, 2013 @ 5.75%, 2014 @ 5.80%, 2015-2016 @ 5.85% CHASE BANK OF TEXAS FEBRUARY 15, 2006 INTEREST YEAR COUPON FEBRUARY15 2003 5.200% $119,265 2004 5.200% $113,805 2005 5.200% $108,085 2006 5.200% $102,105 2007 5.250% $95,735 2008 5.400% $88,910 2009 5.500% $81,620 2010 5.600% $73,645 2011 5.650% $65,105 2012 5.700% $56,065 2013 5.750% $46,375 2014 5.800% $35,881 2015 5.850% $24,716 2016 5.850% $12,724 TOTAL $1,024,036 PRINCIPAL TOTAL AUGUST 15 FEBRUARY 15 REQUIREMENTS $113,805 $210,000 $443,070 $108,085 $220,000 $441,890 $102,105 $230,000 $440,190 $95,735 $245,000 $442,840 $88,910 $260,000 $444,645 $81,620 $270,000 $440,530 $73,645 $290,000 $445,265 $65,105 $305,000 $443,750 $56,065 $320,000 $441,170 $46,375 $340,000 $442,440 $35,881 $365,000 $447,256 $24,716 $385,000 $445,597 $12,724 $410,000 $447,440 $0 $435,000 $447,724 $904,771 $4,285,000 $6,213,807 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. 267 DESCRIPTION: CITY OF EULESS DEBT SERVICE REQUIREMENTS 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 @ 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 (7a 4.9%, AND 2018 5.0% WELLS FARGO, TEXAS, N.A., DALLAS, TEXAS INTEREST RATES: PAYING AGENT: OPTION DATE: YEAR COUPON 2003 7.250% 2004 4.700% 2005 4.250% 2006 4.250% 2007 4.300% 2008 4.350% 2009 4.450% 2010 4.550% 2011 4.600% 2012 4.700% 2013 4.750% 2014 4.800% 2015 4.850% 2016 4.875% 2017 4.900% 2018 5.000% FEBRUARY 1, 2006 INTEREST FEBRUARY 1 $118,399 $111,149 $106,214 $101,433 $96,439 $91,064 $85,301 $79,182 $72,471 $65,341 $57,703 $49,509 $40, 749 $31,534 $21,663 $11,250 TOTAL $1,139,403 AUGUST 1 $111,149 $106,214 $101,433 $96,439 $91,064 $85,301 $79,182 $72,471 $65,341 $57,703 $49,509 $40,749 $31,534 $21,663 $11,250 $0 $1,021,003 PRINCIPAL TOTAL FEBRUARY 1 $200,000 $210,000 $225,000 $235,000 $250,000 $265,000 $275,000 $295,000 $310,000 $325,000 $345,000 $365,000 $380,000 $405,000 $425,000 $450,000 $4,960,000 REQUIREMENTS $429, 549 $427,364 $432,648 $432,873 $437,504 $441,365 $439,483 $446,653 $447,811 $448,044 $452,213 $455,259 $452,284 $458,197 $457,913 $461,250 $7,120,406 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. 268 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION BONDS, SERIES 2000 DATED: March 15, 2000 ORIGINAL AMOUNT: $4,300,000 INTEREST RATES: BOND YEAR 2002 - 2007 @ 6.65%, 2008-2009 @ 5.15%, 2010 - 2011 @ 5.20%, 2012 @ 5.25%, 2013 @ 5.35%, 2014 @ 5.40%, 2015 @ 5.50%, 2016 @ 5.55%, 2017 @ 5.60%, 2018 @ 5.65%, 2019-2020 @ 5.70% PAYING AGENT: BANK OF NEW YORK OPTION DATE: FEBRUARY 1, 2008 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 FEBRUARY 1 REQUIREMENTS 2003 6.650% $118,441 $114,119 $130,000 $362,560 2004 6.650% $114,119 $109,464 $140,000 $363,583 2005 6.650% $109,464 $104,476 $150,000 $363,940 , 2006 6.650% $104,476 $99,156 $160,000 $363,633 2007 6.650% $99,156 $93,338 $175,000 $367,494 2008 5.150% $93,338 $88,574 $185,000 $366,911 2009 5.150% $88,574 $83,553 $195,000 $367,126 2010 5.200% $83,553 $78,223 $205,000 $366,775 2011 5.200% $78,223 $72,633 $215,000 $365,855 2012 5.250% $72,633 $66,595 $230,000 $369,228 2013 5.350% $66,595 $60,175 $240,000 $366,770 2014 5.400% $60,175 $53,290 $255,000 $368,465 2015 5.500% $53,290 $45,865 $270,000 $369,155 2016 5.550% $45,865 $37,956 $285,000 $368,821 2017 5.600% $37,956 $29,416 $305,000 $372,373 2018 5.650% $29,416 $20,235 $325,000 $374,651 2019 5.700% $20,235 $10,403 $345,000 $375,638 2020 5.700% $10,403 $0 $365,000 $375,403 TOTAL $1,285,910 $1,167,469 $4,175,000 $6,628,379 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. 269 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS AND SEWER SYSTEM(LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, TAXABLE SERIES 2000 DATED: APRIL 1, 2000 ORIGINAL AMOUNT: $10,290,000 INTEREST RATES: BOND YEAR 2001 - 2010 @ 8.125%, 2011-2015 @ 8.000%, 2016 - 2025 @ 8.125% PAYING AGENT: BANK OF NEW YORK OPTION DATE: AUGUST 1, 2010 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 2003 8.125% $406,756 $406,756 $165,000 $978,513 2004 8.125% $400,053 $400,053 $175,000 $975,106 2005 8.125% $392,944 $392,944 $190,000 $975,888 2006 8.125% $385,225 $385,225 $205,000 $975,450 2007 8.125% $376,897 $376,897 $225,000 $978,794 2008 8.125% $367,756 $367,756 $240,000 $975,513 2009 8.125% $358,006 $358,006 $260,000 $976,013 2010 8.125% $347,444 $347,444 $280,000 $974,888 2011 8.000% $336,069 $336,069 $305,000 $977,138 2012 8.000% $323,869 $323,869 $330,000 $977,738 2013 8.000% $310,669 $310,669 $355,000 $976,338 2014 8.000% $296,469 $296,469 $385,000 $977,938 2015 8.000% $281,069 $281,069 $415,000 $977,138 2016 8.125% $264,469 $264,469 $445,000 $973,938 2017 8.125% $246,391 $246,391 $485,000 $977,781 2018 8.125% $226,688 $226,688 $520,000 $973,375 2019 8.125% $205,563 $205,563 $565,000 $976,125 2020 8.125% $182,609 $182,609 $610,000 $975,219 2021 8.125% $157,828 $157,828 $660,000 $975,656 2022 8.125% $131,016 $131,016 $715,000 $977,031 2023 8.125% $101,969 $101,969 $770,000 $973,938 2024 8.125% $70,688 $70,688 $835,000 $976,375 2025 8.125% $36,766 $36,766 $905,000 $978,531 TOTAL $6,207,209 $6,207,209 $10,040,000 $22,454,419 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. 270 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: YEAR 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 TOTAL COUPON 7.300% 7.300% 7.300% 7.300% 7.300% 7.300% 5.800% 5.800% 5.800% 5.800% 5.800% 5.800% 5.800% 5.850% 5.900% 6.000% 6.000% 6.000% CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX AND WATERWORKS AND SEWER SYSTEM(LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2000A MAY 1, 2000 $8,600,000 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, 2008 INTEREST FEBRUARY 1 $256,593 $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 $2,740,685 AUGUST 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 $0 $2,484,093 PRINCIPAL FEBRUARY 1 $285,000 $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 $8,280,000 TOTAL REQUIREMENTS $787,783 $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 $13,504,778 Proceeds from the sale of the Certificates will be used to pay for the construction and equipping of police facilities 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. 271 DESCRIPTION: CITY OF EULESS DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION BONDS SERIES 2001 DATED: APRIL 1, 2001 !ORIGINAL AMOUNT: $6,000,000 BOND YEAR 2002 - 2006 @ 6.500%, 2007 @ 5.875%, 2008-2011 @ 4.500%, INTEREST RATES: 2012 - 2013 @ 4.625%, 2014 @ 4.750%, 2015 @ 4.875%, 2016-2017 @ 5.000%, 2018-2021 @ 5.125% PAYING AGENT: !OPTION DATE: FIRST UNION NATIONAL BANK, HOUSTON TX AUGUST 1, 2011 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 2003 6.500% $151,853 $151,853 $185,000 $488,706 2004 6.500% $145,841 $145,841 $195,000 $486,681 2005 6.500% $139,503 $139,503 $210,000 $489,006 2006 6.500% $132,678 $132,678 $220,000 $485,356 2007 5.875% $125,528 $125,528 $230,000 $481,056 2008 4.500% $118,772 $118,772 $245,000 $482,544 2009 4.500% $113,259 $113,259 $260,000 $486,519 2010 4.500% $107,409 $107,409 $275,000 $489,819 2011 4.500% $101,222 $101,222 $290,000 $492,444 2012 4.625% $94,697 $94,697 $300,000 $489,394 2013 4.625% $87,759 $87,759 $315,000 $490,519 2014 4.750% $80,475 $80,475 $330,000 $490,950 2015 4.875% $72,638 $72,638 $350,000 $495,275 2016 5.000% $64,106 $64,106 $365,000 $493,213 2017 5.000% $54,981 $54,981 $385,000 $494,963 2018 5.125% $45,356 $45,356 $405,000 $495,713 2019 5.125% $34,978 $34,978 $430,000 $499,956 2020 5.125% $23,959 $23,959 $455,000 $502,919 2021 5.125% $12,300 $12,300 $480,000 $504,600 TOTAL $1,707,316 $1,707,316 $5,925,000 $9,339,631 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. 272 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: I$5,455,000 BOND YEAR 2002 - 2007 @ 6.500%, 2008-2011 @ 4.500%, 2012 - 2013 INTEREST RATES: @ 4.625%, 2014 @4.750%, 2015 @ 4.875%, 2016-2017@ 5.000%, 2018- 2021 @ 5.125% 'PAYING AGENT: 'FIRST UNION NATIONAL BANK, HOUSTON TX 'OPTION DATE: 'AUGUST 1, 2011 YEAR 1 COUPON 2003 6.500% 2004 6.500% 2005 6.500% 2006 6.500% 2007 6.500% 2008 4.500% 2009 4.500% 2010 4.500% 2011 4.500% 2012 4.625% 2013 4.625% 2014 4.750% 2015 4.875% 2016 5.000% 2017 5.000% 2018 5.125% 2019 5.125% 2020 5.125% 2021 I 5.125% TOTAL INTEREST PRINCIPAL TOTAL FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS $138,666 $138,666 $170,000 $447,331 $133,141 $133,141 $180,000 $446,281 $127,291 $127,291 $185,000 $439,581 $121,278 $121,278 $200,000 $442,556 $114,778 $114,778 $210,000 $439,556 $107,953 $107,953 $220,000 $435,906 $103,003 $103,003 $240,000 $446,006 $97,603 $97,603 $245,000 $440,206 $92,091 $92,091 $265,000 $449,181 $86,128 $86,128 $270,000 $442,256 $79,884 $79,884 $290,000 $449,769 $73,178 $73,178 $300,000 $446,356 $66,053 $66,053 $320,000 $452,106 $58,253 $58,253 $330,000 $446,506 $50,003 $50,003 $355,000 $455,006 $41,128 $41,128 $375,000 $457,256 $31,519 $31,519 $385,000 $448,038 $21,653 $21,653 $410,000 $453,306 $11,147 $11,147 $435,000 $457,294 $1,554,750 $1,554,750 $5,385,000 $8,494,500 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. 273 $1,100,000 $1,000,000 - $900,000 - $800,000 $700,000 $600,000 - $500,000 - $400,000 $300,000 $200,000 - $100,000 - $0 - Fiscal Year 2003 Taxable C.O.'s (Self Supporting) Composition of Debt Service 2005 2007 2009 2011 2013 2015 2017 2019 DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS YEAR INTEREST 2003 $813,513 2004 $800,106 2005 $785,888 2006 $770,450 2007 $753,794 2008 $735,513 2009 $716,013 2010 $694,888 2011 $672,138 2012 $647,738 2013 $621,338 2014 $592,938 2015 $562,138 2016 $528,938 2017 $492,781 2018 $453,375 2019 $411,125 2020 $365,219 2021 $315,656 2022 $262,031 2023 $203,938 2024 $141,375 2025 $73,531 TOTAL $12,414,419 274 2021 Principal Interest 2023 2025 PRINCIPAL REQUIREMENTS $165,000 $978,513 $175,000 $975,106 $190,000 $975,888. $205,000 $975,450 $225,000 $978,794 $240,000 $975,513 $260,000 $976,013 $280,000 $974,888 $305,000 $977,138 $330,000 $977,738 $355,000 $976,338 $385,000 $977,938 $415,000 $977,138 $445,000 $973,938 $485,000 $977,781 $520,000 $973,375 $565,000 $976,125 $610,000 $975,219 $660,000 $975,656 $715,000 $977,031 $770,000 $973,938 $835,000 $976,375 $905,000 $978,531 $10,040,000 $22,454,419 $1,000,000 $800,000 - $600,000 - $400,000 - $200,000 $0 - 2003 2005 2007 2009 201 2013 2015 2017 2019 2021 2023 2025 2027 Fiscal Year Golf/Softball C.O. Bonds Composition of Debt Service • • • • . El PRINCIPAL INTEREST • DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF / SOFTBALL C. O. BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2003 $612,381 $325,000 $937,381 2004 $597,050 $275,000 $872,050 2005 $583,268 $290,000 $873,268 2006 $568,651 $305,000 $873,651 2007 $553,188 $320,000 $873,188 2008 $536,870 $335,000 $871,870 2009 $519,572 $355,000 $874,572 2010 $500,885 $375,000 $875,885 2011 $480,643 $395,000 $875,643 2012 $459,219 $420,000 $879,219 2013 $436,024 $445,000 $881,024 2014 $411,214 $470,000 $881,214 2015 $384,967 $495,000 $879,967 2016 $357,017 $525,000 $882,017 2017 $331,986 $380,000 $711,986 2018 $309,946 $405,000 $714,946 2019 $286,456 $425,000 $711,456 2020 $261,806 $450,000 $711,806 2021 $235,706 $480,000 $715,706 2022 $207,386 $505,000 $712,386 2023 $177,590 $535,000 $712,590 2024 $146,026 $565,000 $711,026 2025 $112,690 $600,000 $712,690 2026 $77,290 $635,000 $712,290 2027 $39,826 $675,000 $714,826 TOTAL $9,187,657 $10,985,000 $20,172,657 These funds are separate from other C. O. bonds because they are paid from the surplus revenues of each function. 275 'PAYING AGENT: OPTION DATE: YEAR 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 'ORIGINAL AMOUNT: CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND GOLF COURSE SURPLUS REVENUE CERTIFICATES OF OBLIGATION, SERIES 1995 DATED: OCTOBER 24, 1995 $9,700,000.00 BOND NOS. 1 THRU 285 @ 5.25%, 286 THRU 331 @ 5.30%, 332 THRU 380 INTEREST RATES: @ 5.40%, 381 THRU 432 @ 5.50%, 433 THRU 486 @ 5.55%, 487 THRU 544 @5.60%, 545 THRU 605 @ 5.65%, 606 THRU 669 @ 5.70%, 670 THRU 809 Ic 5.75%, 810 THRU 1141 q 5.80%, 1142 THRU 1940 a 5.90%. CHASE BANK OF TEXAS SEPTEMBER 15, 2007 INTEREST PRINCIPAL TOTAL COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 5.25% $265,576 $265,576 $180,000 $711,152 5.25% $260,851 $260,851 $190,000 $711,702 5.25% $255,864 $255,864 $200,000 $711,728 5.25% $250,614 $250,614 $210,000 $711,228 5.25% $245,101 $245,101 $220,000 $710,202 5.30% $239,326 $239,326 $230,000 $708,652 5.40% $233,231 $233,231 $245,000 $711,462 5.50% $226,616 $226,616 $260,000 $713,232 5.55% $219,466 $219,466 $270,000 $708,932 5.60% $211,974 $211,974 $290,000 $713,948 5.65% $203,854 $203,854 $305,000 $712,708 5.70% $195,238 $195,238 $320,000 $710,476 5.75% $186,118 $186,118 $340,000 $712,236 5.75% $176,343 $176,343 $360,000 $712,686 5.80% $165,993 $165,993 $380,000 $711,986 5.80% $154,973 $154,973 $405,000 $714,946 5.80% $143,228 $143,228 $425,000 $711,456 5.80% $130,903 $130,903 $450,000 $711,806 5.90% $117,853 $117,853 $480,000 $715,706 5.90% $103,693 $103,693 $505,000 $712,386 5.90% $88,795 $88,795 $535,000 $712,590 5.90% $73,013 $73,013 $565,000 $711,026 5.90% $56,345 $56,345 $600,000 $712,690 5.90% $38,645 $38,645 $635,000 $712,290 5.90% $19,913 $19,913 $675,000 $714,826 TOTAL $4,263,526 $4,263,526 $9,275,000 $17,802,052 AVERAGE ANNUAL PRINCIPAL & INTEREST OUTSTANDING $712,082 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. 276 CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND SOFTBALL SURPLUS CERTIFICATES OF OBLIGATIONS, SERIES 1996 DATED: OCTOBER 24, 1995 ORIGINAL AMOUNT: $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 @ INTEREST RATES: 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% PAYING AGENT: CHASE BANK OF TEXAS BOND NUMBERS: 1-400 @ $5,000 EACH OPTION DATE: FEBRUARY 15, 2006 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2003 4.20% $40,268 $38,588 $80,000 $158,856 2004 4.30% $38,588 $36,760 $85,000 $160,348 2005 4.40% $36,760 $34,780 $90,000 $161,540 2006 4.50% $34,780 $32,643 $95,000 $162,423 2007 4.60% $32,643 $30,343 $100,000 $162,986 2008 4.70% $30,343 $27,875 $105,000 $163,218 2009 4.80% $27,875 $25,235 $110,000 $163,110 2010 4.90% $25,235 $22,418 $115,000 $162,653 2011 5.00% $22,418 $19,293 $125,000 $166,711 2012 5.10% $19,293 $15,978 $130,000 $165,271 2013 5.20% $15,978 $12,338 $140,000 $168,316 2014 5.25% $12,338 $8,400 $150,000 $170,738 2015 5.25% $8,400 $4,331 $155,000 $167,731 2016 5.25% $4,331 $0 $165,000 $169,331 TOTAL $349,250 $308,982 $1,645,000 $2,303,232 AVERAGE ANNUAL PRINCIPAL & INTEREST OUTSTANDING $164,517 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 (ii) 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. 277 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS AND SEWER SYSTEM(LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2000A DATED: MAY 1, 2000 ORIGINAL AMOUNT: $185,000 INTEREST RATES: PAYING AGENT: OPTION DATE: 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, 2008 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 FEBRUARY 1 REQUIREMENTS 2003 7.300% $2,373 $0 $65,000 $67,373 TOTAL $2,373 $0 $65,000 $67,373 AVERAGE ANNUAL PRINCIPAL & INTEREST OUTSTANDING $67,373 Proceeds from the sale of the Certificates will be used to purchase golf carts for the municipal golf course. 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. 278 $600,000 $500,000 - $400,000 - $300,000 - $200,000 - $100,000 - $0 2003 Water & Sewer Revenue Bonds Composition of Debt Service 2005 2007 2009 2011 2013 Fiscal Year 2015 E] PRINCIPAL 2017 DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND SEWER SYSTEM REVENUE BONDS YEAR INTEREST PRINCIPAL REQUIREMENTS 2003 $199,247 $290,000 $489,247 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 I 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 $1,989,499 $3,590,000 $5,579,499 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $309,972 279 CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATER & SEWER SYSTEM REVENUE BONDS, SERIES 1965 DATED: JULY 15, 1965 ORIGINAL AMOUNT: $3,600,000: WATERWORKS $2,115,000 - SANITARY SEWER $1,485,000 INTEREST RATES: BOND NOS. 1 THRU 720 @ 4.5% PAYING AGENT: BANKERS TRUST COMPANY, NEW YORK OPTION DATE: JULY 15, 1988 INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2003 4.50% $1,688 $1,688 $75,000 $78,375 TOTAL $1,688 $1,688 $75,000 $78,375 Bonds payable solely from the income of revenues to be derived from the City's Waterworks and Sanitary Sewer System after deduction of reasonable expenses of operations and maintenance as provided in the proceedings authorizing said Bonds and as authorized by law. 280 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: BOND NOS. 1 THRU 440 @ 4.5% PAYING AGENT: BANKERS TRUST COMPANY, NEW YORK BOND NUMBERS: 1-440 @ $5,000 EACH (ELIMINATE NOS. 61/65, 190/346) OPTION DATE: JULY 15, 1986 INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2003 4.50% $8,100 $8,100 $115,000 $131,200 2004 4.50% $5,513 $5,513 $120,000 $131,025 2005 4.50% $2,813 $2,813 $125,000 $130,625 TOTAL $16,425 $16,425 $360,000 $392,850 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. 281 PAYING AGENT: OPTION DATE: YEAR COUPON 2003 6.750% 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% CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: 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 @ INTEREST RATES: 5.35%, 2013 @ 5.40%. 2014-2016 © 5.50%, 2017-2018 @ 5.625%, 2019-2020 @ 5.75% BANK OF NEW YORK JULY 15, 2008 INTEREST PRINCIPAL TOTAL JANUARY 15 JULY 15 JULY 15 REQUIREMENTS $89,836 $89,836 $100,000 $279,671 $86,461 $86,461 $105,000 $277,921 $82,917 $82,917 $115,000 $280,834 $79,036 $79,036 $120,000 $278,071 $74,986 $74,986 $130,000 $279,971 $71,086 $71,086 $140,000 $282,171 $67,411 $67,411 $145,000 $279,821 $63,604 $63,604 $155,000 $282,209 $59,536 $59,536 $165,000 $284,071 $55,204 $55,204 $170,000 $280,409 $50,657 $50,657 $180,000 $281,314 $45,797 $45,797 $195,000 $286,594 $40,434 $40,434 $205,000 $285,869 $34,797 $34,797 $215,000 $284,594 $28,884 $28,884 $230,000 $287,769 $22,416 $22,416 $245,000 $289,831 $15,525 $15,525 $260,000 $291,050 $8,050 $8,050 $280,000 $296,100 TOTAL $976,635 $976,635 $3,155,000 $5,108,270 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. 282 $1,000,000 $800,000 $600,000 • • $400,000 $200,000 $0 Sales Tax Revenue Bond Composition of Debt Service 2003 2005 2007 2009 Fiscal Year 2013 D PRINCIPAL ®INTEREST 2015 2017 2019 DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS TOTAL YEAR INTEREST PRINCIPAL REQUIREMENTS 2003 $474,256 $465,000 $939,256 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 $3,403,053 $9,325,000 $12,728,053 283 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%, INTEREST RATES: 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 a 6.00% 'PAYING AGENT: CHASE BANK OF TEXAS 'OPTION DATE: Sept. 15, 2004 for Bonds maturing Sept. 15, 2005 to Sept. 15, 2015 INTEREST PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2003 5.30% $19,933 $19,933 $365,000 $404,865 2004 5.40% $10,260 $10,260 $380,000 $400,520 TOTAL $30,193 $30,193 $745,000 $805,385 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. 284 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: BOND NUMBERS: OPTION DATE: YEAR 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 COUPON 5.50% 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% CHASE BANK OF TEXAS 1-297 @ $5,000 EACH SEPTEMBER 15, 2006 INTEREST MARCH 15 SEPTEMBER 15 $32,758 $32,758 $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 $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 PRINCIPAL SEPTEMBER 15 $60,000 $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 $279,278 $279,278 $1,185,000 TOTAL REQUIREMENTS $125,515 $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 $1,743,555 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. 285 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: YEAR 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 COUPON 7.00% 7.00% 7.00% 7.00% 7.00% 5.25% 5.25% 5.25% 5.50% 5.50% 5.50% 5.65% 5.65% 5.65% 5.85% 5.85% 5.85% CITY OF EULESS DEBT SERVICE REQUIREMENTS EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 1999 OCTOBER 15, 1999 $1,000,000 BOND YEAR 2000-2007 @ 7.00%, 2008-2010 @ 5.25%, 2011-2013 @ 5.50%, 2014-2016 @ 5.65%, 2017-2019 @ 5.85% BANK OF NEW YORK SEPTEMBER 15, 2010 INTEREST MARCH 15 SEPTEMBER 15 $26,886 $26,886 $25,836 $24,611 $23,386 $21,986 $20,586 $19,405 $18,224 $16,911 $15,399 $13,886 $12,236 $10,541 $8,705 $6,728 $4,534 $2,340 $25,836 $24,611 $23,386 $21,986 $20,586 $19,405 $18,224 $16,911 $15,399 $13,886 $12,236 $10,541 $8,705 $6,728 $4,534 $2,340 PRINCIPAL SEPTEMBER 15 $30,000 $35,000 $35,000 $40,000 $40,000 $45,000 $45,000 $50,000 $55,000 $55,000 $60,000 $60,000 $65,000 $70,000 $75,000 $75,000 $80,000 TOTAL $272,201 $272,201 $915,000 TOTAL REQUIREMENTS $83,773 $86,673 $84,223 $86,773 $83,973 $86,173 $83,810 $86,448 $88,823 $85,798 $87,773 $84,473 $86,083 $87,410 $88,455 $84,068 $84,680 $1,459,403 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. 286 DESCRIPTION: DATED: (ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: (OPTION DA—E: CITY OF EULESS DEBT SERVICE REQUIREMENTS EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2002 J U N E 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% WACHOVIA BANK, NATIONAL ASSOCIATION, HOUSTON TEXAS SEPTEMBER 15, 2012 INTE REST PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2003 3.00% $189,061.88 $126,041.25 $10,000 $325,103 2004 3.00% $125,891.25 $125,891.25 $75,000 $326,783 2005 3.00% $124,766.25 $124,766.25 $485,000 $734,533 2006 3.25% $117,491.25 $117,491.25 $495,000 $729,983 2007 3.50% $109,447.50 $109,447.50 $510,000 $728,895 2008 3.75% $100,522.50 $100,522.50 $530,000 $731,045 2009 4.00% $90,585.00 $90,585.00 $550,000 $731,170 2010 4.00% $79,585.00 $79,585.00 $570,000 $729,170 2011 4.00% $68,185.00 $68,185.00 $600,000 $736,370 2012 4.00% $56,185.00 $56,185.00 $620,000 $732,370 2013 4.20% $43,785.00 $43,785.00 $645,000 $732,570 2014 4.30% $30,240.00 $30,240.00 $680,000 $740,480 2015 4.40% $15,620.00 $15,620.00 $710,000 $741,240 TOTAL $1,151,366 $1,088,345 $6,480,000 $8,719,711 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. 287 $250,000 $200,000 - $150,000 - $100,000 - $50,000 - $0 - 2003 Drainage Utility Bonds Composition of Debt Service 2005 2007 Fiscal Year 2009 DEBT SERVICE REQUIREMENTS SUMMARY OF DRAINAGE UTILITY BONDS 0 PRINCIPAL I ®INTEREST YEAR INTEREST PRINCIPAL REQUIREMENTS 2003 $51,055 $160,000 $211,055 2004 $46,255 $165,000 $211,255 2005 $41,305 $170,000 $211,305 2006 $35,355 $180,000 $215,355 2007 $29,505 $185,000 $214,505 2008 $23,030 $190,000 $213,030 2009 $16,000 $200,000 $216,000 2010 $8,400 $210,000 $218,400 TOTAL $250,905 $1,460,000 $1,710,905 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $213,863 288 DESCRIPTION: DATED: OCTOBER 15, 2001 ORIGINAL AMOUNT: $1,630,000 INTEREST RATES: CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS MUNICIPAL DRAINAGE UTILITY SYSTEM REVENUE REFUNDING BONDS, SERIES 2001 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: FIRST UNION NATIONAL BANK, HOUSTON TEXAS OPTION DATE: N/A INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2003 3.00% $25,527.50 $25,527.50 $160,000 $211,055 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 $125,453 $125,453 $1,460,000 $1,710,905 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. 289 This page intentionally left blank. 290 THE CITY OF Eu ess MORE THAN EVER Personnel PERSONNEL COUNTS FY 00/01 FY 01/02 FY 01/02 FY 02/03 BUDGETED BUDGETED ESTIMATED PRQPQ P 101-1011 CITY MANAGERS OFFICE 1.00 1.00 1.00 1.00 101-1014 CITY SECRETARY 4.00 4.00 4.00 4.00 101-2012 FINANCE/BUDGET 2.50 2.50 2.50 2.50 101-2013 COURTS 9.00 9.00 9.00 9.00 101-2018ACCOUNTING 2.00 3.00 3.00 4.00 1) 101-3045 PD ADMINISTRATION 4.00 4.00 4.00 4.00 101-3046 PD PATROL 59.00 56.00 56.00 49.00 2) 101-3047 PD INVESTIGATION 15.00 16.00 16.00 15.00 2) 101-3048 PD SERVICE 18.00 18.00 18.00 19.00 3) 101-3049 PD DETENTION 16.00 16.00 16.00 16.00 101-4023 FIRE MARSHALL 4.00 4.00 4.00 4.00 101-4040 FD ADMINISTRATION 4.00 4.00 4.00 4.00 101-4041 FD PARAMEDIC 52.00 53.00 53.00 53.00 101-5016 INFORMATION SERVICES 2.00 2.00 2.00 2.00 101-5019 PERSONNEL 4.00 4.00 4.00 4.00 101-5035 SUPPORT SERVICES 1.50 0.00 0.00 0.00 101-5036 PURCHASING 0.50 1.00 1.00 1.00 101-5037 FACILITY MAINTENANCE 5.00 5.00 5.00 5.00 101-5054 LIBRARY 11.00 13.00 13.00 13.00 101-6032 PLANNING 1.00 3.00 3.00 3.00 101-6034 INSPECTIONS SERVICES 11.00 8.00 8.00 9.00 4) 101-6065 ENVIRONMENTAL HEALTH 1.00 2.00 2.00 3.00 4) 101-7051 LEISURE SERVICES 6.00 7.00 7.00 7.00 101-7052 PARKS 18.00 18.00 18.00 18.00 101-7083 PROGRAMS & SPECIAL EVENTS 2.00 2.00 2.00 2.00 101-7084 RECREATION ADMINISTRATION 1.25 1.25 1.25 1.25 101-8033 STREET 11.00 11.00 11.00 11.00 101-8064 ANIMAL CONTROL 3.00 3.00 3.00 3.00 101-8066 CITY ENGINEER 1.50 General 1.50 General 1.50 General 1.50 General 101-9060 NON -DEPARTMENTAL 0.25 270.50 0.25 272.50 0.25 272.50 0.25 268.50 501-2070 WATER OFFICE 6.00 5.00 5.00 5.00 501-5039 RECYCLING 1.00 1.00 1.00 1.00 501-5076 INFORMATION SERVICES 3.00 3.00 3.00 3.00 501-8066 CITY ENGINEER 4.75 4.75 4.75 5.75 5) 501-8071 WATER PRODUCTION 5.75 5.75 5.75 5.75 501-8072 WATER DISTRIBUTION 8.25 8.25 8.25 8.25 501-8073 SEWAGE & TREATMENT 7.00 7.00 7.00 7.00 501-8077 METER READING 4.00 W&S 4.00 W&S 4.00 W&S 4.00 W&S 501-9060 W & S NON-DEPT. 12.25 52.00 12.25 51.00 12.25 51.00 9.25 3)&4) 49.00 540-7060 GOLF NON DEPARTMENTAL 0.25 0.25 0.25 0.25 540-7062 GOLF COURSE MAINT. 4.00 4.00 4.00 4.00 540-7063 PRO SHOP 4.50 4.50 4.50 4.50 540-7067 FOOD & BEVERAGE (GRILL) 4.00 Golf 4.00 Golf 4.00 Golf 4.00 Golf 540-7068 CONFERENCE CNTR. 2.50 15.25 2.50 15.25 2.50 15.25 2.50 15.25 504-5090 SERVICE CENTER 6.00 6.00 6.00 6.00 510-8029 DRAINAGE UTILITY 0.25 0.25 0.25 0.25 530-7050 SOFTBALL WORLD 3.25 3.25 3.25 3.25 610-5015 INSURANCE 1.50 1.50 1.50 1.50 615-5017 RISK MANAGEMENT 0.50 0.50 0.50 0.50 620-2030 CASH/DEBT MANAGEMENT 1.00 1.00 1.00 0.00 1) 210-1052 1/2 CENT - PARKS 4.25 4.25 4.25 4.25 210-1054 1/2 CENT - LIBRARY 6.00 6.00 6.00 6.00 210-1081 1/2 CENT - ECO. DEV. 0.50 Other 0.50 Other 0.50 Other 0.50 Other 220-3045 CRIME CONTROL 4.00 27.25 6.00 29.25 6.00 29.25 14.00 2) 36.25 TOTAL 365.00 368.00 3M8.66 3n.OD FY 2002 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) 291 'GENERAL FUND I WATER & SEWER FUND IGOLF 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 PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY01 FY02 FY02 ACTUAL 270.50 52.00 15.25 6.00 0.25 0.00 3.25 0.00 1.50 0.50 1.00 4.25 6.00 0.50 4.00 385.00 BUDGET 272.50 51.00 15.25 6.00 0.25 0.00 3.25 0.00 1.50 0.50 1.00 4.25 6.00 0.50 6.00 388.00 PROJ 272.50 51.00 15.25 6.00 0.25 0.00 3.25 0.00 1.50 0.50 1.00 4.25 6.00 0.50 6.00 388.00 FY03 PROP 268.50 49.00 15.25 6.00 0.25 0.00 3.25 0.00 1.50 0.50 0.00 4.25 6.00 0.50 14.00 369.00 FY01 FY02 FY03 01-Dec-99 01-Dec-00 01-Dec-01 12.97% 12.97% 13.11 $58.50 $58.50 $58.50 $270 $270 $285 0.40% 0.40% 0.30% FY03 Prop $ $368,210 $2,169,138 $258,336 $1,262,520 $48,799 $54,376 Medicare Date 01-Apr-86 01-Apr-86 01-Apr-86 Medicare Cost 1.45% 1.45% 1.45% $195,145 TOTAL $4,356,524 PART-TIME EMPLOYEES FY01 FY02 FY02 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 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 PROJ 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 FY03 I 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 2003, the proposed budget for full-time staff increased to 369 employees. Some positions have been moved between funds to reflect actual job responsibilities. Also, an additional full time inspector was added to engineering which had been a contracted position in the past. Part-time staffing has decreased by two positions. We have eliminated a PT clerk position in the Finance Department and a PT PC technician in Information Services. 292 FY:UQ 01 .1 14CTUAI . BUpG T EY Ot OZ. FY p2=03 ESTIAIIATE[1 . R iOPOSE0 FCITY:MANAORWSOFFIOE:;;NO 0.50 0.50 0.50 0.50 1.00 1.00 (CITY;S C t>'tG'orgioF'.1=iCE'' 1.00 1.00 1.00 1.00 1.00 4.00 1.00 I 1.00 0.50 I 0.50 1.00 0.50 2.50 MUNICIPAL COURTS € 1.00 1.00 1.00 5.00 1.00 9.00 1.00 1.00 2.00 JNTING AOCO I. ...................... 0.00 0.50 0.00 0.00 1.50 2.00 0.50 1.00 1.50 1.00 1.00 1.00 4.00 1.00 1 1.00 0.50 0.50 1.00 0.50 2.50 1.00 1.00 1.00 5.00 1.00 9.00 1.00 1.00 2.00 0.00 0.00 0.50 1.00 1.50 3.00 0.50 1.00 1.50 0.50 0.50 1.00 0.50 1 101-1011 0.50 101-1011 1.00 FULL TIME ...... . 'City Manager er 'Deputy City Manager 1.00 1.00 101-1014 City Secretary 1.00 1.00 101-1014 Deputy City Secretary 1.00 1.00 101-1014 Secretary I 1.00 1.00 101-1014 Receptionist 4.00 4.00 FULL TIME 1.00 I 1.00 I 101-1014 (Receptionist 1.00 1.00 PART TIME 0.50 0.50 1.00 0.50 2.50 1.00 1.00 1.00 5.00 1.00 9.00 1.00 1.00 2.00 0.50 101-2012 Director of Fiscal & Admin Srvcs. 0.50 101-2012 Administrative Secretary I 1.00 101-2012 Internal Auditor 0.50 101-2012 Accountant 2.50 FULL TIME 1.00 1.00 1.00 5.00 1.00 101-2013 101-2013 101-2013 101-2013 101-2013 9.00 FULL TIME 1.00 I 101-2013 1.00 I 101-2013 2.00 PART TIME 0.00 1.00 101-2018 0.00 0.00 101-2018 0.50 0.50 101-2018 1.00 1.00 101-2018 1.50 1.50 101-2018 3.00 4.00 FULL TIME 0.50 ( 0.50 1 101-2018 1.00 0.001 101-2018 1.50 0.50 PART TIME 293 ........... ... Municipal Court Mgr. Office Supervisor I Office Tech Court Clerk Bailiff/Warrant Officer City Judge Courtroom Security Officer Finance Administrator Accounting Mgr. Accountant Ambulance Billing Clerk Office Tech II Accountant II Clerk � � !�)'[�� '���� ''�� `���'���NU ��� 1.00 1.00 1.00 1.00 1.00 1{0 1.00 1.00 4.00 4.00 | 0.00 1 1.001 1.00 4.00 5.00 28.00 20.00 1.00 59.00 | 1.00 | 12.00 13.00 1.00 4.00 25.00 20.00 1.00 56.00 1.00 12.N| 13.00 1l0 1.00 101'3045 Police Chief 110 1.00 101'3045 Police Sergeant 1l0 1/0 101'3045 Administrative Assistant 1.00 1.00 101-3045 Administrative Secretary U 4.00 4.00FULL TIME 1.00 | 1.00 | 101-3045 Facility Tech 1.00 1.00 PART TIME 1.00 4.00 5.00 25.00 20.00 1.00 56.00 1.00 12.00 13.00 1l0 101-3046 4.00 101-3040 5.00 101`3040 21.00 101-3040 17.00 101'3046 1.00 | 101'3040 49.00 FULL TIME 1.00 101'3040 12.00 101'3040 13.00 PART TIME Police Captain Police Lieutenant Police Sergeant Senior Police Officer Police Officer Secretary School Crossing Guard Head GohCrossing Guard . A 1l0 0l0 nno Olm101'3047 Police Captain 0I0 1{0 1{0 1.00 101'3047 Police Lieutenant 1.00 1.00 1.00 1.00 101'3047 PoKooSomoant 12.00 13l0 13.00 12.00 101-3047 Senior Police Officer 1I0 110 1.00 1l0 101'3047 -Office Tech | 1.00 1.00 0.00 1.00 1.00 llN 10.00 4.00 | 18.00 3.003.00 OlN 1.00 1.00 1{0 10.00 4.00 18.00 3.003.00 | 1.00 0.00 1.00 1.00 1.00 10.00 4.00 18.00 3.003.00 | 101-3048 Police Captain 101'0048 Police Sergeant 101'3048 Senior Police Officer 101'3048 CmnmunivaUonoSupt. 101'3048 Police Records Supervisor 101'3048 |Oiopatchor 101'3048 Police Records Clerk FULL TIME 101'3048 IDiopuhchor | PART TIME FOLI EDGTgmTIQN[:!�!���!�!���!�!�!!���!�!���!!!�!!�!���!�!�i��!��!!���!!!!!!!!���!!���!��!!!�!�!!!!��!!������!!!!!!!!���!��!�!��!�!�!��!�!!!����!!!�!��!�������!!!�!!!!!��!��!!����!!�!!!!!!�!!!!�! 1.001.001.00 1�0 1O1�O4O Police Sergeant | 15lN| 15lN| 15�O| 15.00| 101'3040 |Public Service Officer 294 FY00 01' F,Y 01 02 . ACTUAL ( BUDGETED I FIRE MARS MLL .: : 1.00 1.00 2.00 4.00 1.00 1.00 2.00 4.00 FfREADMINISTRATION`'_'ia' 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 4.00 F[RE EMSISUITRE:S.$,lbf1 1.00 1.00 2.00 1.00 0.00 3.00 2.00 4.00 6.00 4.00 13.00 2.00 13.00 1.00 52.00 0.50 1.00 0.50 2.00 H lJ MA.N f�??QU RGES 1.00 2.00 1.00 4.00 2.00 1.00 1.00 3.00 3.00 3.00 6.00 3.00 16.00 2.00 10.00 2.00 53.00 0.50 1.00 0.50 2.00 1.00 2.00 1.00 1 4.00 FY b4-02 FY O2-03 . DEPAER3I40!4T ESTIMATED PR IPOSEb NUMB 1.00 1.00 101-4023 IDivision Chief/Fire Marshall 1.00 1.00 101-4023 Public Education Officer 2.00 2.00 I 101-4023 Fire Inspector 4.00 4.00 FULL TIME 1.00 1.00 101-4040 1.00 1.00 101-4040 1.00 1.00 101-4040 1.00 1.00 101-4040 4.00 4.00 FULL TIME 1.00 1.00 101-4041 2.00 2.00 101-4041 1.00 1.00 101-4041 1.00 1.00 101-4041 3.00 3.00 101-4041 3.00 3.00 101-4041 3.00 3.00 101-4041 6.00 6.00 101-4041 3.00 3.00 101-4041 16.00 16.00 101-4041 2.00 2.00 101-4041 10.00 11.00 101-4042 2.00 1.00 101-4042 53.00 53.00 FULL TIME 0.50 0.50 101-5016 1.00 1.00 101-5016 0.50 0.50 101-5016 2.00 2.00 FULL TIME 1.00 1.00 101-5019 2.00 2.00 101-5019 1.00 1.00 101-5019 4.00 4.00 FULL TIME Fire Chief Deputy Fire Chief Administrative Secretary I Secretary I Division Chief/Emer Mqmt Coord. Battalion Chief -Para Battalion Chief Fire Training Officer Fire Captain Fire Lieutenant -Para Fire Lieutenant Fire Fighter - Para/Driver Fire Fighter - Driver Fire Fighter II - Para Fire Fighter II Fire Fighter - Para Fire Fighter Combined EMS/Suppression Information Services Administrator Web Designer Computer Support Specialist Human Resources Specialist Human Resources/Benefits Tech Secretary I IAD...................................................................... . 1.00 0.00 0.00 1 0.00 101-5035 Dir. of Administration 0.50 I 0.00 I 0.00 I 0.00 101-5035 'Purchasing Clerk 1.50 0.00 0.00 0.00 FULL TIME 295 FY:00'01 ACTUAL. PURCHASING:;: 0.50 0.00 0.50 Fair a� �Oa BUbGBTED 0.50 0.50 1.00 FACIUTY:MAINTENANCE 1.00 1.00 1.00 1.00 1.00 4.00 LIBRA 1.00 1.00 2.00 1.00 0.00 2.00 2.00 0.00 2.00 11.00 4.00 4.00 1.00 1.00 2.00 5.00 1.00 1.00 2.00 1.00 0.00 2.00 4.00 0.00 2.00 13.00 0.00 0.00 PLAN........................ 1.00 1.00 0.00 1 1.00 0.00I too 1.00 1.00 1 1.00 INSP ir.TIOWSERVIC 1.00 1.00 1.00 0.00 1.00 1.00 1.00 3.00 1.00 1.00 11.00 3.00 1.00 1 1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 2.00 0.00 1.00 8.00 FY Qf UZ 02 03 R�PAFTtIt1NT ><STlMA1ED PRN POSEp NUMBER:: FY 0.50 0.50 1.00 0.50 101-5036 0.50 101-5036 1.00 FULL TIME 1.00 1.00 101-5037 1.00 1.00 101-5037 1.00 2.00 101-5037 2.00 1.00 101-5037 5.00 5.00 FULL TIME 1.00 1.00 2.00 1.00 0.00 2.00 4.00 0.00 2.00 13.00 0.00 0.00 1.00 1.00 1.00 3.00 1.00 1.00 0.00 1.00 1.00 0.00 1.00 1.00 1.00 2.00 0.00 1.00 8.00 1.00 1.00 2.00 1.00 0.00 2.00 4.00 1.00 1.00 101-5054 101-5054 101-5054 101-5054 101-5054 101-5054 101-5054 101-5054 101-5054 13.00 FULL TIME 0.00 I 101-5054 0.00 PART TIME 1.00 101-6032 1.00 101-6032 1.00 101-6032 3.00 FULL TIME 1.00 101-6032 1.00 PART TIME 0.00 1.00 0.00 1.00 1.00 1.00 0.00 3.00 0.00 2.00 9.00 101-6034 101-6034 101-6034 101-6034 101-6034 101-6034 101-6034 101-6034 101-6034 101-6034 FULL TIME 296 Purchasing Agent Purchasing Clerk Facilities Supervisor Signal Tech III Facility Tech III Facility Tech I Library Administrator Assistant Library Administrator Librarian III Librarian II Librarian I Librarian Assistant Library Aides Analyst II Office Tech II Library Aide Director of Planning & Dev. Planning & Dev. Services Mngr. Administrative Secretary Planning Intern Planning & Dev. Services Mngr. Building Official Asst. Building Official Plans Examiner Inspection Services Supervisor Senior Inspector Inspector II Inspector I Administrative Secretary I Secretary I ACTUAL.; ['I BUDGETt13 ES MATES} INvirOtlroaNT.A4ti.Avrkt 1.00 0.00 0.00 I 1.00 .RECREATIQN 1.00 1.00 0.00 0.00 3.00 1.00 6.00 5.00 I 5.00 PARKS 1.00 1.00 3.00 1.00 2.00 1.00 4.00 3.00 1.00 1.00 18.00 5.00 I 5.00 SWIrVIM NG POi0LS 1.00 1.00 3.00 14.00 3.00 22.00 1.00 1.00 I 0.00 I 2.00 1.00 1.00 1.00 1.00 2.00 1.00 7.00 6.00 I 6.00 1.00 1.00 3.00 1.00 2.00 1.00 4.00 3.00 1.00 1.00 18.00 7.00 7.00 1.00 1.00 3.00 14.00 3.00 22.00 1.00 I 1.00 I 0.00 I 2.00 1.00 1.00 1.00 1.00 2.00 1.00 7.00 6.00 I 6.00 1.00 1.00 3.00 1.00 2.00 1.00 4.00 3.00 1.00 1.00 18.00 7.00 I 7.00 1.00 1.00 3.00 14.00 3.00 22.00 PRC3.GRAm ANgivgpfAf~ EVENTS i ..................................... . .. I 1.00 1.00 1.00 I 1.00 I 1.00 I 1.00 2.00 2.00 2.00 DEPAR1M NT: NUMBER 1.00 I 101-6065 1.00 I 101-6065 1.00 I 101-6065 3.00 FULL TIME 1.00 101-7051 1.00 101-7051 1.00 101-7051 1.00 101-7051 2.00 101-7051 1.00 101-7051 7.00 FULL TIME 6.00 I 101-7051 6.00 PART TIME 1.00 101-7052 1.00 101-7052 3.00 101-7052 1.00 101-7052 2.00 101-7052 1.00 101-7052 4.00 101-7052 3.00 101-7052 1.00 101-7052 1.00 101-7052 18.00 FULL TIME 7.00 I 101-7052 7.00 PART TIME 1.00 I 101-7053 1.00 I 101-7053 3.00 I 101-7053 14.00 I 101-7053 3.00 I 101-7053 22.00 PART TIME 1.00 101-7083 1.00 101-7083 2.00 FULL TIME 297 JOB tltL Inspector II Inspector I Secretary I Superintendent of Recreation Athletic/Aquatics Supervisor Athletic/Aquatics Coordinator Recreation Center Supervisor Recreation Specialist Office Tech JBIdq. Attendant Dir. of Community Services Park Superintendent Foreman Urban Forester Leadman Field Tech III Field Tech II Field Tech I Admin Secretary Leisure Services Programmer I Field Tech I Manager Asst. Manager Head Life Guard Life Guard Swimming Pool Cashier Special Events Supervisor Office Clerk Split from Recreation FY 00-01 ACTUAL 1T0142,' oppOoT00:ESTIMATED PROPOS NUMBER oe00EivroNAomiNis-roATIoNi;g0 0.25 0.25 1.00 I 1.00 1.25 1.25 2.00 2.00 5.00 0.00 2.00 2.00 11.00 1.00 I 1.00 5.00 0.00 1 2.00 1 2.00 1 11.00 1.00 1 1.00 400 inT.Lt 0.25 1 101-7084 IPacs Controller 1.00 1 101-7084 lAdmin Secretary II 1.25 FULL TIME 2.00 2.00 101-8033 Foreman 5.00 2.00 101-8033 Heavy Equipment Operator 0.00 0.00 101-8033 Field Tech III 2.00 1.00 101-8033 Field Tech II 2.00 6.00 101-8033 Field Tech I 11.00 11.00 FULL TIME 1.00 1 1.00 I 101-8033 'Field Tech I 1.00 1.00 PART TIME AN ............................................................................................................................................................................................................................................................................. 1.00 1 1.00 1.00 I 1.00 101-8064 Animal Control Supervisor 2.00 1 2.00 2.00 1 2.00 101-8064 'Animal Control Officer I 3.00 3.00 3.00 3.00 FULL TIME 1.00 1 1.00 I 1.00 I 1.00 1 101-8064 'Animal Shelter Attendant 1.00 1.00 1.00 1.00 PART TIME tg:NOIN ............................................................................................................................................................................. 0.50 0.50 0.50 1.50 0.50 0.50 0.50 1 1.50 0.50 0.50 0.50 1.50 0.50 101-8066 0.50 I 101-8066 0.50 1 101-8066 1.50 FULL TIME City Engineer Senior Civil Engineer Administrative Secretary I ri.wppRARTIOVITAtippNg.RA4Tti:Np ................................................................................................................................................................................................ 0.25 1 0.25 1 0.25 1 0.25 1 101-9060 'Director of Eco. Development 0.25 0.25 0.25 0.25 FULL TIME ITZ.C.NITAR ........................................................................................................................................................................................................................................................ 1.00 1.00 1 1.00 1.00 210-1052 Asst. Director of Comm. Srvcs. 0.25 0.25 1 0.25 0.25 210-1052 Pacs Controller 1.00 1.00 1 1.00 1.00 210-1052 Heavy Equipment Operator 1.00 1.00 1 1.00 1.00 210-1052 Graphics Artist 1.00 1.00 1 1.00 1.00 210-1052 Field Tech I 4.25 4.25 4.25 4.25 FULL TIME 298 AC1 UAL ( BUDGETE[2 I ES1 MATED ` 112 CENT 1BRARY' .00 i 1.00 I 3.00 3.00 I 1.00 1.00 1.00 1.00 6.00 6.00 3.00 3.00 7.00 7.00 4.00 4.00 14.00 14.00 riZEC.ONOMIC 1)EVa.,OPMeNV; 0.50 I 0.50 I 0.50 0.50 1.00 3.00 1.00 1.00 6.00 3.00 7.00 4.00 14.00 0.50 I 0.50 EY 02=03•• DEPARTMENT PR4POSE� (•NUMB R lommg.4,0tropti'Atimpfz........................................ 0.00 1.00 1.00 1.00 3.00 4.00 WATER B1UJNi 1.00 1.00 4.00 6.00 4.00 1.00 6.00 1.00 1.00 3.00 5.00 REGYGh NG ................... .................................. 1.00 I 1.00 1.00 1.00 4.00 1.00 6.00 1.00 1.00 3.00 5.00 1.00 I 1.00 2.00 I 210-1054 I Librarian 2.00 I 210-1054 (Librarian Assistants 1.00 I 210-1054 'Secretary II 1.00 I 210-1054 !Library Clerk 6.00 FULL-TIME 3.00 210-1054 Librarian Assistants 7.00 210-1054 Library Aide 4.00 210-1054 Library Page 14.00 PART TIME ........................:.:.:..:..:.......... ire.-�--- ment f Eco. D velo Director of p 0.50 I210 �1081 ��. I ...�..� 0.50 FULL TIME 1.00 12.00 1.00 220-3045 220-3045 220-3045 14.00 FULL TIME 1.00 I 501-2070 1.00 I 501-2070 3.00 I 501-2070 5.00 FULL TIME 1.00 I 501-5039 1.00 FULL TIME Assistant Police Chief Senior Police Officers Police Officer Billing Manager Office Tech Utility Billing Clerk f Administrative Assistant 'o46RAPH10: INfE)RMA,TIQN.SYSTEMS...................::.::.:::::..........-:�::::::::::::.;...............:..:.:.:.:.:...-...........:.:.:...:..................:.:...-:. 1.00 I 1.00 1.00 1.00 I 501-5076 GIS Manager 0.50 I 0.50 0.50 0.50 I 501-5076 1.50 I 1.50 1.50 1.50 I 501-5076 3.00 3.00 3.00 3.00 FULL TIME I 1.00 I 1.00 1.00 0.00 I 501-5076 PC Technician 1.00 1.00 1.00 0.00 PART TIME 0.50 0.25 1.50 1.00 1.00 0.50 4.75 0.50 0.25 1.50 1.00 1.00 0.50 4.75 Information Services Manager Computer Support Specialist 0.50 0.50 501-8066 City Engineer 0.25 0.25 501-8066 Asst. Director of Public Works 1.50 1.50 I 501-8066 Senior Civil Engineer 1.00 1.00 I 501-8066 Engineering Technician 1.00 2.00 501-8066 Inspector 0.50 0.50 501-8066 Administrative Secretary I 4.75 4.75 FULL TIME 299 -iiiryg0401 I WATERIPRODUCTION: 1.00 0.50 0.25 1.00 1.00 1.00 1.00 5.75 2.00 2.00 WATERD TRIBUTION 0.25 1.00 2.00 1.00 4.00 8.25 2.00 2.00 1.00 0.50 0.25 1.00 1.00 1.00 1.00 5.75 2.00 2.00 1.00 0.50 0.25 1.00 1.00 1.00 1.00 5.75 2.00 2.00 FyO2.03:.:Ii:9"QEFARTME.NT:1H,, 1.00 501-8071 Dir. of Public Works 0.50 501-8071 Deputy City Manager 0.25 501-8071 Asst. Director of Public Works 1.00 501-8071 Public Works Superintendent 1.00 501-8071 Foreman 1.00 501-8071 Field Tech II 1.00 501-8071 IField Tech I 5.75 FULL TIME 2.00 I 501-8071 'Field Tech I 2.00 PART TIME 0.25 0.25 1 0.25 1.00 1.00 1 1.00 2.00 2.00 1 2.00 1.00 1.00 4.00 4.00 8.25 8.25 2.00 2.00 2.00 2.00 1.00 1.00 2.00 1.00 3.00 7.00 3.00 3.00 1.00 1.00 4.00 7.00 3.00 3.00 501-8072 Asst. Director of Public Works 501-8072 Foreman 501-8072 Heavy Eauipment Operator 1.00 501-8072 Field Tech II 4.00 501-8072 Field Tech I 8.25 FULL TIME 2.00 I 501-8072 'Field Tech I 2.00 PART TIME . . . 1.00 1.00 501-8073 Water Utilities Superintendent 1.00 0.00 501-8073 Heavy Equipment Operator 1.00 2.00 501-8073 Field Tech III 4.00 4.00 501-8073 Field Tech I 7.00 7.00 FULL TIME 3.00 I 3.00 I 501-8073 Field Tech I 3.00 3.00 PART TIME m RfApi.i. i D.00 I 1.00 1 1.00 2.00 I 1.00 I 1.00 2.00 1 2.00 I 2.00 4.00 4.00 4.00 1.00 501-8077 IField Tech III 0.00 501-8077 FieldTech II 3.00 I 501-8077 Field Tech I 4.00 FULL TIME 300 FY:0Q-01 FY:01.Q2 FY;0 02 ACTUAL BUDGETED ESTIMATED. NON -DEPARTMENTAL.; MfATER ........ .... 0.50 0.50 0.50 0.50 0.25 0.25 0.50 0.50 0.50 0.00 0.50 1.00 2.00 1.00 1.00 1.00 0.50 0.50 0.50 0.50 1.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.50 0.50 1.00 2.00 12.25 12.25 0.50 0.50 1.00 1.00 1.50 1.50 ............ . . TER ....:::... SERVtGEGEN 1.00 1 1.00 1.00 2.00 1.00 6.00 IiRA1NAGE 0.25 1 0.25 0.50 0.50 0.25 0.50 0.00 1.00 1.00 1.00 0.50 0.50 1.00 1.00 1.00 1.00 0.50 2.00 12.25 0.50 1.00 1.50 FY:t12=0s PROPOSED 0.50 0.50 0.25 0.50 0.00 1.00 1.00 1.00 0.50 0.50 0.00 1.00 1.00 1.00 0.50 0.00 9.25 0.50 1.00 1.50 PARTMEENT , s UMD.E 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 501-9060 FULL TIME 501-9060 501-9060 PART TIME 1.00 1 1.00 1.00 504-5090 2.00 1 2.00 1.00 504-5090 2.00 1 2.00 3.00 504-5090 0.00 1 0.00 0.00 504-5090 1.00 1 1.00 1.00 504-5090 6.00 6.00 6.00 FULL TIME 0.25 0.25 0.25 1 0.25 City Manager Director of Fiscal & Admin Srvcs. Director of Eco. Development Purchasing Agent Accounting Mgr. Accountant Administrative Assistant Communications/Marketing MGR. Office Tech II Purchasing Clerk Receptionist Facilities Attendant Executive Secretary Admin. Secretary II Admin. Secretary I Secretary I Accountant II Admin. Intern Fleet & Facilities Administrator Mechanic III Mechanic II Mechanic I Fleet & Facilities Coordinator 1Director of Public Works 0.25 � 5 0 0 8029 �Asst 0.25 FULL TIME 3.00 1 3.00 1 3.00 1 3.00 1 520-7055 1Building Attendant 3.00 3.00 3.00 3.00 PART TIME 301 (FY OOn0:1' FY01.44:;., FY: p-UZ::;. FY'02-03:;::::',;RPAE TMENT :'' ACTUAL : :I .BUDGETED;. I.:ESTIMIATBtJ I P�t4FOSP� I NUMI N .... ............. .... . $OFTBAL L:WQR[:D 1.00 0.25 1.00 1.00 3.25 1.00 5.00 11.00 17.00 1.00 0.25 1.00 1.00 3.25 1.00 5.00 11.00 17.00 NQN=DEPARTMENTAL G.OU,F; : '° . . ......... . . . ..... . .... . 0.25 I 0.25 1 0.25 0.25 GGLF COURSE:MALNTENANCE ................ ................... . o.00 1 1.00 1.00 1 1.00 1 2.00 1 1.00 1 1.00 1 1.00 1 4.00 4.00 22.00 1 22.00 1 22.00 22.00 1001.cr:rRq$1.I.0l 1.00 3.00 0.50 4.50 2.00 2.00 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 3.00 0.50 4.50 2.00 2.00 1.00 0.25 1.00 1.00 3.25 1.00 5.00 11.00 17.00 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 0.25 I 540-7060 0.25 0.25 FULL TIME 1.00 I 1.00 I 540-7062 1.00 1 1.00 I 540-7062 1.00 1 1.00 I 540-7062 1.00 1 1.00 I 540-7062 4.00 4.00 FULL TIME' 22.00 1 22.00 I 540-7062 IGreenskeeper 22.00 22.00 PART TIME General Manager Pacs Controller Field Tech III Softball World Supervisor Pro Shop Gate Attendant/Cashier Concession Attendant IPacs Controller 1.00 3.00 0.50 4.50 2.00 2.00 ............................................................. 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 1.00 4.00 2.00 2.00 2.00 5.00 3.00 1.00 1.00 1.00 17.00 1.00 540-7063 3.00 540-7063 0.50 540-7063 4.50 FULL TIME 2.00 I 540-7063 2.00 PART TIME Manager of Golf and Parks Golf Course Superintendent Asst. Golf Superintendent Mechanic 11 Director of Golf Assistant Golf Pro ISecretary I 'Shop Help ......................................................... 1.00 540-7067 Food & Beverage Manager 1.00 540-7067 Kitchen Manager 1.00 540-7067 Kitchen Coordinator 1.00 540-7067 Asst Food and Beverage Mgr. 4.00 FULL TIME 2.00 540-7067 Head Cook 2.00 540-7067 Asst. Cook 2.00 540-7067 Dishwasher 5.00 540-7067 Wait Staff 3.00 540-7067 Beverage/Cart Staff 1.00 540-7067 Starter Help 1.00 540-7067 Receptionist 1.00 540-7067 Temp Help 17.00 PART TIME 302 FY:00.01::::I FY.01.02.:: ; ACTUAL. :I BUDGETED irlf :U..10 FY 02 03 pERARTMENT `ESTIMATEf3 RUEOSED NUMB R GOLF: CONFERENCE CENTRE : ':: :: 1.00 1.00 1.00 1.00 0.50 I 0.50 2.50 2.50 3.00 3.00 6.00 6.00 3.00 3.00 1.00 1.00 13.00 13.00 G43LF CART OPERATJONS 5.00 5.00 I 5.00 5.00 IPARKS ATT:EXAS. STA 9.00 9.00 1.00 1.00 0.50 2.50 3.00 6.00 3.00 1.00 13.00 5.00 1.00 540-7068 1.00 540-7068 0.50 I 540-7068 2.50 FULL TIME 3.00 540-7068 6.00 540-7068 3.00 540-7068 1.00 540-7068 13.00 PART TIME 5.00 I 540-7069 5.00 5.00 PART TIME Conference Center Lead Conference Centre Coordinator Secretary I Custodian Banquet Waitstaff Banquet Bartenders Banquet Chef 'Cart & Driving Range Attendants 9.00 I 9.00 I 9.00 I 550-7078 'Batting Cage Attendants 9.00 9.00 9.00 PART TIME 0.50 0.50 1.00 1.00 1.50 1.50 0.50 1.00 1.50 IWORKEgISOOMPOSKMANA9EMENtiii.. 0.50 I 0.50 0.50 0.50 0.50 0.50 DASH AND DE T MANAGEME > = : ' ................ ......................... 1.001 1.00I 1.00 1.00 0.50 610-5015 (Human Resource/RiskAdmin. 1.00 610-5015 Claims Adjuster 1.50 FULL TIME 0.50 I 615-5017 0.50 FULL TIME 1.00 0.00 1 620-2030 1.00 0.00 FULL TIME 303 'Human Resource/Risk Admin 'Finance Administrator This page intentionally left blank. THE CITY OF Eu ess MORE THAN EVER Appendices (7,;-eil.fbetee, THE CITY OF Eu ess MORE THAN EVER Appendix A 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 earned 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. FUND/PURPOSE GENERAL FUND To account for most operating revenues and expenditures of the City, not specifically required to be reported separately. WATER & SEWER FUND (ENTERPRISE FUND) To account for water and sewer system services. Rates are applied to actual usage. CAPITAL PROJECTS FUND To account for financial resources to be used for the acquisition or construction of major facilities or assets. DEBT SERVICE FUNDS To account for the accumulation of resources for, and the payment of, general obligation, 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. HOTEUMOTEL 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. A-2 RELATIONSHIP TO OTHER FUNDS Provides funding for general City operations or traditional City services. Supports all other fund groups. Uses no tax dollars for support. Rates are based on consumption. Billing services provided for other funds. Receives funding from the General Fund, and from the proceeds of the sale of debt instruments for capital improvements. Funds borrowed for general operations. NOTE: Both Water and Sewer, as well as Drainage Enterprise Funds, pay for their own debt and are not G.O. debt. Receives funding from all operating departments, on a per employee basis for compensation and pro rata for liability. Funded from hotel/motel occupancy tax revenues. Receives funds from water and sewer fund. Receives funding through the forfeiture of assets seized from drug traffickers through efforts of the two DEA Task Forces. Revenue is then utilized for law enforcement in our community. Receives funding from all operating departments, on a per employee basis. FUND/PURPOSE EQUIPMENT REPLACEMENT To account for the accumulation of funds planned to be used for replacement of vehicles. Allows for level of expenditures for these costly assets. PROGRAMS & SPECIAL EVENTS To account for operating revenues and expenditures of the City's recreational program and events. ARBOR DAZE FUND To account for revenues and expenditures of the City's annual Arbor Daze festival. DRAINAGE UTILITY To account for acquisition, operation, and maintenance of the City's drainage utility system. CASH & DEBT To account for revenues and expenses incurred in providing cash and debt management services to all funds. 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 . A-3 RELATIONSHIP TO OTHER FUNDS Funding is provided annually by all users planned whereby they pay a lease fee to this fund based on a calculation of depreciable value. Sale of auction equipment is reported here. Funded from various athletic and special events, recreation class fees, etc. Funded from business sponsorships, booth rental, ticket sales, souvenir sales, plant sales, etc. Uses no tax dollars for support. Funded primarily by user charges. Funded by a predetermined amount of earned investment income, not to exceed total fund expenses. 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. GLOSSARY OF TERMS Activity: A service performed by a department or division. Ad Valorem Tax: A tax computed from the assessed valuation of land and improvements. Additional Sales Tax: Based on a specific percentage of consumption. 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. Assets: Resources owned or held by the City which have monetary value. Baseline: The amount necessary to provide the same level of services as in the prior year. Budget: The City's 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. Budgetary Control: The control or management of the organization in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues. Budget Manager: The individual in a specific department who is responsible for compiling budget information, assembling it in the proper format, presenting the information, and administering the department budget during the fiscal year. Capital Equipment: See Capitalization Policy. 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. 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. Expenditures: The cost of goods received or services rendered whether cash payments have been made or encumbered. 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 in enterprise funds. A negative fund balance is often referred to as a deficit. A-4 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 Debt: Moneys owed on interest and principal to holders of the City's general obligation bonds. The debt is supported by revenue provided from real property which is assessed through the taxation power of the local governmental unit. Grant -Funded Program: Any program requiring any amount of State and/or Federal funds. H-E-B ISD: The local independent school district, with board members elected to provide administration for schools in the cities of Hurst, Euless and Bedford. The school district has a separate tax office which assesses and collects taxes for operation of the elementary and secondary schools. Note: Some Euless residents in the northern part of Euless attend school in the Grapevine-Colleyville Independent School District due to the close proximity of their homes to those schools. Internal Service Fund: A fund used to account for the financing of goods or services provided by one City department or cost center to other departments, on a cost -reimbursement basis. 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. Object: As used in expenditure classification, this term applies to the article purchased or the service obtained (as distinguished from the results obtained from expenditures). Object Class: Expenditure classification according to the types of items purchased or services obtained; for example, personal services, materials, supplies, and equipment. Operating Budget: Plans of 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. Performance Measures: Specific quantitative measures of work performed within an activity or program. They may also measure results obtained through an activity or program. Position: A full-time employee working at least 40 hours a week. 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 a 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 govemment from extemal sources other than expense refunds, capital contributions, and residual equity transfers. Revised Budget: Final amended budget for the current operating fiscal year adopted simultaneously with the proposed budget for the following fiscal year. Supplemental Request: A request to budget an activity at a level above current service levels in order to achieve increased or additional objectives. 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 govemment for the purpose of financing services perfomied for the common benefit. A-5 This page intentionally left blank. 99��'�1.a9z7'.8 THE CITY OF Eu ess MORE THAN EVER Appendix B ORDINANCE NO. 1548 AN ORDINANCE ADOPTING THE TAX ROLL FOR 2002; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on the 25th day of July, 2002, the Tax Assessor -Collector for the City of Euless, Texas, presented the Council with a tax roll effective for the 2002 tax year; and WHEREAS, the Tarrant Appraisal District has established the appraised value of certain tracts of property located within the corporate boundaries of the City of Euless, Texas; and WHEREAS, the City of Euless finds it is in the best interests of the City of Euless and the owners of those specific tracts to accept the tax roll as presented as to value submitted by the Euless Tax Assessor -Collector; NOW THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS: SECTION 1 The tax roll for the City of Euless, Texas, as presented by the Euless Tax Assessor -Collector on the 25th day of July, 2002, 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-1 PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on the 27th day of August, 2002, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: Mary J. �r L, Saleh, Mayor ATTEST: Susan Crim, MC, City Secretary APPROVED AS TO FORM: Bob McFarland, CftyAttorney ORDINANCE NO. 1548, Page 2 of 2 B-2 ORDINANCE NO. 1542 AN ORDINANCE AMENDING SECTION 78-52 OF CHAPTER 78 OF THE CODE OF ORDINANCES, CITY OF EULESS, TEXAS, TO INCREASE THE AD VALOREM EXEMPTION FOR RESIDENTS OF THE CITY OF EULESS SIXTY-FIVE (65) YEARS OF AGE OR OLDER FROM THIRTY THOUSAND DOLLARS ($30,000) TO THIRTY FIVE THOUSAND DOLLARS ($35,000) OF THE ASSESSED VALUE OF SUCH RESIDENCE; PROVIDING A SEVERABILITY CLAUSE; PROVIDING A SAVING CLAUSE; PROVIDING FOR PUBLICATION AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Section 1-b of Article VIII of the Constitution of the State of Texas authorizes political sub -divisions to exempt from ad valorem taxation a portion of the value assessed as to residence homesteads of residents who are sixty-five (65) years of age or older, and, WHEREAS, the City of Euless, Texas, now exempts the sum of Thirty Thousand Dollars ($30,000) of the assessed value of a residence homestead for such citizens and desires to increase such exemption to the sum of Thirty Five Thousand Dollars ($35,000). NOW, THEREFORE BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS: 1. That Chapter 78 "TAXATION", Section 78-52, "Homestead ad valorem exemption for persons sixty-five (65) or over -Granted" read as follows in its entirety: From and after January 1, 2002, and upon compliance with the requirements set forth in this division, there shall be exempted the sum of $35,000 of the assessed value of residence homesteads of residents of the city who are 65 years of age or older, from all ad valorem taxes thereafter levied by the city. Severabilitv Clause. 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 invalid or unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such invalidity or 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 invalid or unconstitutional phrase, clause, sentence, paragraph or section. Saving Clause. Chapter 78 of the Code of Ordinances, City of Euless, Texas, as amended, shall remain in full force and effect, save and except as amended by this ordinance. B-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. PRESENTED AND GIVEN FIRST AND FINAL READING at a regular meeting of the Euless City Council on the 13th day of August, 2002, by a vote of 7 ayes, 0 nays and 0 abstentions. APPROVED: e,k/ Mary Li aleh, Mayor ATTEST: Susan rim, AMC, City Secretary APPROVED AS TO FORM: Bob.2///4,-4---f . oMcFarland, City Attorney `-- Ordinance No. 1542, Page 2 of 2 B-4 ORDINANCE NO. 1546 AN ORDINANCE ADOPTING THE OFFICIAL OPERATING AND CAPITAL BUDGET FOR THE CITY OF EULESS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2002, AND ENDING SEPTEMBER 30, 2003; AND AMENDING THE BUDGET FOR FISCAL YEAR BEGINNING OCTOBER 1, 2001, AND ENDING SEPTEMBER 30, 2002 PROVIDING FOR THE INVESTMENTS OF FUNDS; PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. WHEREAS, on August 27th 2002, the Euless City Council held a Public Hearing on its proposed budget for the fiscal year beginning October 1, 2002, and ending September 30, 2003; and WHEREAS, the proposed budget was on file in the office of the City Secretary of the City of Euless since July 26, 2002, 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, 2002, and ending September 30, 2003, 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-5 General Fund Water & Sewer Fund General Obligation Debt Fund Hotel/Motel Fleet Maintenance Fund Insurance Fund Risk Management/Worker's Comp Equipment Replacement Fund Recreation Classes Fund Police Drug Fund Drainage Utility Cash & Debt 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 2002 Revised (Expenditures1 $22,574,219 $13, 878, 685 $4,169,994 $295,470 $778,615 $1,604,115 $669,071 $763, 000 $235,158 $5,000 $618,682 $88,427 $813,233 $4,123,117 $130,865 $1,159,476 $1, 392, 837 $2, 561, 847 $667,200 $971,506 $114,615 $9, 852, 538 $976,700 $30,739 FY 2003 (Expendituresi $22,232,176 12, 746, 473 $4,134, 290 $226,645 $795,588 $1, 893, 664 $654,051 $1,161,700 $259,835 $5,000 $827,343 -0- $491,248 $4, 091,121 $224,700 $1,165,276 $1,494,332 $2, 942, 380 $667,200 $940,856 $115,834 $11,639, 969 $979,512 $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. Water & Sewer Capital Fund Streets Capital Fund Water Impact Fee Half Cent Capital Car Rental CIP Athletic Complex Drainage CIP FY 2003 (Expenditures1 $1,110,000 $980,000 $279,671 $25, 000 $1,473,550 $1,650,000 $1,070,000 ORDINANCE NO. 1546, Page 2 of 3 B-6 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 27th day of August, 2002, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: ) G7ty /tit y Mary Lib SIeh, Mayor ATTEST: 'san Crim, (AMC, City Secretary APPROVED AS TO FORM: ‘72‘,--/ Bob McFarlandrCity Attorney ORDINANCE NO, 1546, Page 3 of 3 B-7 ORDINANCE NO. 1547 AN ORDINANCE ADOPTING A TAX RATE FOR THE CITY OF EULESS FOR THE YEAR 2002; PROVIDING FOR CERTAIN EXEMPTIONS THERETO; PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. WHEREAS, on August 27, 2002, the Euless City Council held a public hearing on the proposed budget for the fiscal year 2002-2003; and WHEREAS, the proposed budget for the fiscal year 2002-2003 was approved and adopted by the Euless City Council at regular meeting on August 27, 2002; 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 2002 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 $0.298479 (b) For the Interest and Sinking Fund levied on the $100 valuation $0.198775 Total Levy $0.497254 SECTION 3 THAT there shall be exempted fromthe 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, 2002 and shall be payable not later than January 31, 2003. 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. 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. ORDINANCE NO. 1547, Page 2 of 3 B-9 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 27th day of August, 2002, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: r✓� I_ Mary Lill. t aleh, Mayor ATTEST: usari Crim, MC, City Secretary APPROVED AS TO FORM: McFarland, City Attorney ORDINANCE NO. 1547, Page 3 of 3 B-10 99P��r/,a9�1'C° THE CITY OF Eu ess MORE THAN EVER Appendix C Multi Year Financial Plan 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 FY2003 and the impact of recommended major capital projects through FY2007. 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 2% growth factor or remain flat. Baseline expenditures have been held to current levels except for a 4% pay plan, $300,000 for street overlay, and $100,000 for sidewalks. Budgeted expenditures have been reduced by $200,000 to account for amounts historically returned due to vacant positions and reduced expenditures. 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 slight tax rate increases to fund several recommended bond projects and to fund increased payroll due to salary packages. General Obliaation Debt Service The debt component of the tax rate includes debt service requirements for all debt currently outstanding and a proposed bond program in FY2004. This bond program would include the general obligation bond issue for Pipeline Road as well as certificates of obligation for several other street projects including: West Pipeline Overlay Town Crossing Bridge Glade Road Construction & Right of Way Fuller Wiser Connector Raider Drive 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 FY2004 with an increase of $500,000 beginning in FY2005. 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 FY2003 budget, funding has been proposed for West Pipeline Road, Villages at Bear Creek parking, Preserve at McCormick Park, Fire Station # 3 reconstruction, Building B renovation, Parks @ Texas Star IV, and a public works facility. 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 2% increase in water and sewer revenues. A corresponding increase in costs to TRA has also been included. No other significant increases have been included other than the pay plan and changes in depreciation expense. Proposed capital includes funding for an annual CDBG program in the baseline expenditures and funding for the computer replacement program. Increased debt service transfers are proposed to cover bond issues recommended in the Capital Improvements Plan. A 10¢ water rate increase has been proposed in FY2004 to cover the cost of the bond program. Additional increases may be necessary depending on cost of water and sewer treatment from TRA. C-2 Water and Sewer Debt Service Fund The fund includes debt service on current issues and several additional projects including Highway 360 water crossing, replacement of water main at West Pipeline, and various wastewater line replacements. 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 variable revenues and expenses of 2.5% and reflects changes for debt service. No capital or supplemental is proposed; however, several items are listed as needs on the capital requests but funding will be dependent on available revenues. Softball World The softball world fund includes increases in variable revenues and expenses of 2.5% and reflects changes in debt service. No supplemental is proposed; however, capital requests including irrigation, light replacements, fence replacement and building repairs have been recommended. CLOSING, 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 TAX RATE VARIABLE Tax Rate Tax Rate Change Assessed Value Increase/$100 Amount generated by 1 ¢ Transfer from Car Rental Tax Rate Equivalent - Car Rental Transfer EXPENDITURES Departmental Expenditures Street Overlay Sidewalks Salary Package (4%) Capital Expenditure Carryover Total Expenditures Proposed Supplemental * Proposed Supplemental Proposed Capital Other (See Capital Request) IS Replacements Fire Equipment Total Capital General Fund Executive Summary Base Year Budget 2002-03 0.497254 $0.0000 $19,513,703 $189,771 $ 730, 020 0.038469 $19, 884, 364 $0 $0 $708,805 $855,275 $21,448,444 $0 $0 $783,732 $783,732 Year 1 Projected 2003-04 0.497254 $0.0000 $20,026,654 $194,759 $1,500,000 0.077018 Year 2 Projected 2004-05 0.502254 $0.0050 $20,627,453 $200,602 $1,500,000 0.074775 $20,436,588 $21,176,658 $300,000 $300,000 $100,000 $100,000 $700,000 $730,000 $200,000 $200,000 $21,736,588 $22,506,658 $0 $0 $91,400 $69,200 $160, 600 C-4 $0 $0 $107, 060 $13, 065 $120,125 Year 3 Projected 2005-06 0.502254 $0.0000 $21,246,277 $206,620 $1,600,000 0.077437 $21,928,198 $300,000 $100,000 $ 760, 000 $200,000 $23,288,198 $0 $0 $107, 060 $19,665 $126, 725 Year 4 Projected 2006-07 0.512254 $0.0100 $21,883,665 $212,819 $1,600,000 0.075181 $22,688,751 $300,000 $100,000 $790,000 $200,000 $24,078,751 $0 $0 $107, 060 $5,600 $112,660 BEGINNING BALANCE General Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2002-03 2003-04 2004-05 2005-06 2006-07 5,129,341 3,501,000 3,618,430 3,784,634 3,941,074 REVENUES Ad valorem taxes 5,629,276 6,002,154 6,454,061 6,850,446 7,352,950 Delinqent taxes 66,560 66,560 66,560 66,560 66,560 Penalties 37,810 37,810 37,810 37,810 37,810 Sales taxes 5,766,136 5,881,459 5,999,088 6,119,070 6,241,451 Franchise taxes 3,204,857 3,268,954 3,334,333 3,401,020 3,469,040 Park fees - pools 15,000 15,000 15,000 15,000 15,000 Fines and fees 3,165,968 3,229,287 3,293,873 3,359,751 3,426,946 Licenses and permits 638,067 650,828 663,845 677,122 690,664 Interest Income 280,000 300,000 350,000 350,000 375,000 Grants 293,116 270,000 270,000 270,000 270,000 Transfers from car rental 730,020 1,500,000 1,500,000 1,600,000 1,600,000 Transfer from other funds 633,025 645,686 658,599 671,771 685,207 Miscellaneous 144,000 146,880 149,818 152,814 155,870 Total Revenues 20,603,835 22,014,618 22,792,987 23,571,363 24,386,498 EXPENDITURES Administration (1,765,073) (1,765,073) (1,765,073) (1,765,073) (1,765,073) Finance & Administrative Services (1,553,459) (1,553,459) (1,553,459) (1,553,459) (1,553,459) Police Protection (6,640,926) (6,640,926) (6,640,926) (6,640,926) (6,640,926) Fire Protection (4,661,994) (4,661,994) (4,661,994) (4,661,994) (4,661,994) Planning & Development (879,233) (879,233) (879,233) (879,233) (879,233) Community Services (1,926,242) (1,926,242) (1,926,242) (1,926,242) (1,926,242) Public Works (1,053,371) (1,053,371) (1,053,371) (1,053,371) (1,053,371) Non -Departmental - Operating (2,112,871) (3,056,290) (3,826,360) (4,607,900) (5,398,453) Operating Expenditures (20,593,169) (21,536,588) (22,306,658) (23,088,198) (23,878,751) Non -Departmental - Capital (855,275)1200,000) (200,000) (200,000) 1200,0001 Total Expenditures (21,448.444(21,736,588) (22,506,658) (23,288,198) (24,078,751) Designated Reserves Recommended Reserves per Policy (99,851) (25,000) (25,000) (25,000) (25,000) (3,385,178) (3,540,261) (3,666,848) (3,795,320) (3,925,274) Available for Supplemental 10,666 278,030 286,329 283,165 307,747 Proposed Supplemental 0 0 0 0 0 Remaining Supplemental 10,666 278,030 286,329 283,165 307,747 Additional Available for Capital 789,037 (64,261) (73,418) (35,686) (9,200) Total Available for Capital 799,702 213,769 212,911 247,479 298,547 Proposed Capital (783,732) (160,600) (120,125) (126,725) (112,660) Remaining Funds Available 15,970 53,169 92,786 120,754 185,887 ENDING FUND BALANCE 3,501,000 3,618,430 3,784,634 3,941,074 4,136,161 Tax Rate Variable Assessed Taxable Value!$100 19,513,703 20,026,654 20,627,453 21,246,277 21,883,665 Amount generated by 1¢ tax 189,771 194,759 200,602 206,620 212,819 I&S Rate General Fund (Total Tax Rate 0.198775 0.189071 0.180519 0.170706 0.166751 0.298479 0.308183 0.321735 0.331548 0.345503 0.497254 0.497254 0.502254 0.502254 0.512254 1 Rollback l&S 0.198775 0.189071 0.180519 0.170706 0.166751 Rollback M&O 0.335854 0.314101 0.323144 0.337353 0.347643I 1Total Rollback Rate 0.534629 0.503171 0.503663 0.508059 0.5143931 IM&ORollbackAmount 6,553,755 6,290,385 6,665,631 7,167,492 7,607,693 'Tax Rate Equiv - Motor Vehicle Tax 0.038469 0.077018 0.074775 0.077437 0.075181 Staffing Variable Full-time positions Part time positions 268.5 268.5 268.5 58.5 58.5 58.5 268.5 268.5 I 58.5 58.5 Note: Non•departmental operating Includes street overlay - $300,000, sidewalks - $100,000 , 4% salary plan & Increase in equipment depreciation. Collection Rate for M&O is 97.75%. C-5 General Fund Five Year Plan Revenue Assumptions Revenue Source Property Taxes Prior Year Taxes Penalties & Interest Sales Tax Additional Sales Tax Franchise Fees Swimming Pools Fines & Fees Licenses & Permits Interest Income Miscellaneous Police Program Reimbursements School Police Reimbursements Police Universal Hiring Grant Betterment Contributions Transfers Assumptions 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 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 to growth of budget. Projected average growth of 2%. Projections assume $55,000 per assigned officer for school reimbursement plus auto task force reimbursement. Based on 5% increase for salaries each year. Grant expired. Projected to remain flat. Projected average growth of 2%. BEGINNING BALANCE General Obligation Debt Service Five Year Financial Plan Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2002-03* 2003-04* 2004-05 * 2005-06 * 2006-07 * 431,201 421,187 361,187 353,187 345,187 REVENUES Ad valorem taxes 3,878,836 3,786,453 3,723,654 3,626,867 3,649,121 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 205,440 204,958 201,881 203,247 201,869 Transfer from CCPD 0 0 0 0 0 Total Revenues 4,124,276 4,031,411 3,967,535 3,872,114 3,892,990 EXPENDITURES Principal (1,822,838) (1,871,815) (1,565,000) (1,850,000) (1,985,000) Interest (2,306,952) (2,215,096) (2,406,035) (2,025,614) (1,911,490) Bank Charges (4,500) (4,500) (4,500) (4,500) (4,500) Total Expenditures (4,134,290) (4,091,411) (3,975,535) (3,880,114) (3,900,990) Recommended Reserves per Policy (344,524) (340,951) (331,295) (323,343) (325,083) ENDING FUND BALANCE 421,187 361,187 353,187 345,187 337,187 Tax Rate Variable Assessed Taxable Value/$100 19,513,703 20,026,654 20,627,453 21,246,277 21,883,665 Amount generated by 1 ¢ tax 189,771 194,759 200,602 206,620 212,819 I&S Rate General Fund Total Tax Rate Rollback MS Rollback M&O (Total Rollback Rate 1M&O Rollback Amount 11 ax Rate Equiv - Motor Vehicle I ax Debt Issuance Variable: Beginning debt outstanding** Principal retired 0.198775 0.189071 0.180519 0.170706 0.166751 0.298479 0.308183 0.321735 0.331548 0.345503 0.497254 0.497254 0.502254 0.502254 0.512254 1 0.198775 0.189071 0.180519 0.170706 0.1667511 0.335854 0.314101 0.323144 0.337353 0.347643 0.534629 0.503171 0.503663 0.508059 0.5143931 6,553,755 6,290,385 6,665,631 7,167,492 7,607,6931 0.010826 0.010524 0.010064 0.009837 0.009485I 35,319,653 33,496,815 39,077,500 37,512,500 35,662,500 (1,822,838) (1,871,815) (1,565,000) (1,850,000) (1,985,000) Principal Issued Pipeline Road 3,200,000 West Pipeline Overlay 525,000 Town Crossing Bridge 775,000 Glade Road Construction/ROW 2,052,500 Fuller Wiser Connector 450,000 Raider Drive 450,000 Total Principal Issued 0 7,452,500 0 0 0 Ending debt outstanding 33,496,815 39,077,500 37,512,500 35,662,500 33,677,500 ' Assume $100,000 drawdown of fund balance for FY03-04 and $50,000 for all other years. Excludes debt service on Dallas StarsCenter. C-7 Equipment Replacement Fund Five Year Financial Plan Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2002-03 2003-04 2004-05 2005-06 2006-07 BEGINNING BALANCE 648,205 370,620 661,293 465,950 462,747 REVENUES Transfer - General Fund * 363,411 406,827 446,897 468,437 468,990 Transfer - Softball World 1,677 1,727 1,779 1,779 1,779 Transfer - Water/Sewer 57,293 59,011 60,782 60,782 60,782 Transfer - Drainage 1,407 1,449 1,493 1,493 1,493 Transfer - Service Center 6,368 6,559 6,756 6,756 6,756 Transfer from Car Rental Tax 430,959 490,500 237,500 302,000 92,000 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 884,115 989,073 778,207 864,247 654,800 EXPENDITURES Equipment Purchases (1,161,700) (445,400) (498,550) (565,450) (385,821) Total Expenditures (1,161,700) (445,400) (498,550) (565,450) (385,821) Available for Capital 370,620 914,293 940,950 764,747 731,726 Proposed Capital: Ambulance (120,000) Grader (168,000) Caterpillar Paver (182,000) Case Loader (85,000) (92,000) Pumper Truck (475,000) Proposed Capital 0 (253,000) (475,000) (302,000) (92,000) ENDING FUND BALANCE 370,620 661,293 465,950 462,747 639,726 !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 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2002-03 2003-04 2004-05 2005-06 2006-07 1,203,527 574,677 554,440 541,802 532,787 REVENUES Sales taxes 2,273,530 2,319,001 2,365,381 2,412,688 2,460,942 Interest Income 40,000 40,000 50,000 50,000 50,000 Total Revenues 2,313,530 2,359,001 2,415,381 2,462,688 2,510,942 EXPENDITURES Parks (444,561) (444,561) (444,561) (444,561) (444,561) Library (355,263) (355,263) (355,263) (355,263) (355,263) Economic Development (260,146) (243,992) (243,992) (243,992) (243,992) Non -Departmental - Operating (1,222,356) (1,255,422) (1,294,202) (1,327,887) (1,356,360) Operating Expenditures (2,282,326) (2,299,238) (2,338,018) (2,371,703) (2,400,176) Non -Departmental - One Time (220,054) Total Expenditures (2,502,380) (2,299,238) (2,338,018) (2,371,703) (2,400,176)1 Designated Reserves * (31,590) (31,590) (31,590) (7,897) Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 31,204 59,763 77,363 90,985 110,766 Available for Capital Total Available for Capital 451,883 43,087 22,850 33,905 32,787 483,087 102,850 100,212 124,890 143,553 Proposed Capital: Parks @ Texas Star III (350,000) Aerials (15,000) Library Materials (75,000) (80,000) (90,000) (100,000) (110,000) Proposed Capital (440,000) (80,000) (90,000) (100,000) (110,000) Remaining Funds Available 43,087 22,850 10,212 24,890 33,553 ENDING FUND BALANCE Staffing Variable: Full-time positions Part time positions 574,677 554,440 541,802 532,787 533,553 10.75 10.75 10.75 10.75 10.75 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 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2002-03 2003-04 2004-05 2005-06 2006-07 641,933 279,910 279,903 271,189 247,725 REVENUES Sales taxes 1,117,309 1,139,655 1,162,448 1,185,697 1,209,411 Interest Income 15,000 15,000 20,000 20,000 20,000 'Total Revenues 1,132,309 1,154,655 1,182,448 1,205,697 1,229,411 EXPENDITURES Police Protection (1,119,662) (1,154,662) (1,191,162) (1,229,162) (1,268,662) Capital Carryover (19,570) 'Total Expenditures (1,139,232) (1,154,662) (1,191,162) (1,229,162) (1,268,662)1 Available for Supplemental 12,647 (7) (8,714) (23,465) (39,251) 'Proposed Supplemental 0 0 0 0 0I Remaining Supplemental 12,647 (7) (8,714) (23,465) (39,251) Additional Available for Capital 622,363 279,910 279,903 271,189 247,725 Total Available for Capital 635,010 279,903 271,189 247,725 208,474 'Proposed Capital (355,100) 0 0 0 'ENDING FUND BALANCE 279,910 279,903 271,189 247,725 208,474 I Staffing Variable: Full-time positions Part time positions 14.0 14.0 14.0 0.0 0.0 0.0 14.0 14.0 0.0 0.0 'EGINNING BALANCE Short -Term Motor Vehicle Tax Fund Five Year Financial Plan Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2002-03 2003-04 2004-05 2005-06 2006-07 5,462,904 4,712,185 2,131,469 1,973,948 1,396,516 REVENUES Motor Vehicle Tax 10,500,000 10,500,000 11,000,000 11,000,000 11,000,000 Interest Income 200,000 250,000 250,000 250,000 250,000 Transfer from Half -Cent 31,590 31,590 31,590 7,897 0 Transfer from Golf Course 157,660 157,660 157,660 113,659 98,993 Total Revenues 10,889,250 10,939,250 11,439,250 11,371,556 11,348,993 EXPENDITURES DFW Rebate (7,000,000) (7,000,000) (7,000,000) (7,333,333) (7,333,333) Transfer to Equip Replacement (430,959) (490,500) (237,500) (302,000) (92,000) Transfer to Debt Service (205,440) (204,958) (201,881) (203,247) (201,869) Transfer to General Fund (730,020) (1,500,000) (1,500,000) (1,600,000) (1,600,000) Total Expenditures (8,366,419) (9,195,458) (8,939,381) (9,438,580) (9,227,202) Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Designated Reserves (205,323) (205,317) (205,339) (205,555) (205,708) Available for Supplemental 2,522,831 1,743,792 2,499,869 1,932,976 2,121,791 Additional Available for Capital 3,257,581 2,506,868 (73,870) (231,607) (809,192) Total Available for Capital 5,780,412 4,250,660 2,425,999 1,701,369 1,312,599 Proposed Capital: 50th Year Celebration (50,000) Legal (Lobbying fees) (50,000) Monument Signs (100,000) Transfer to Drainage Fund (500,000) Parking Bob Eden (75,000) Texas Rangers Youth Ballpark (200,000) Building A Renovation (998,550) Parks @ Texas Star III (900,000) West Pipeline Road (1,025,508) Drainage CIP (899,000) (320,000) Fuller Wiser Connector Parking - Villages Bear Creek (150,000) Preserve at McCormick Park (250,000) Fire Station #3 Reconstruction (400,000) (2,000,000) Building B Renovation (837,390) Parks @ Texas Star IV (1,500,000) Public Works Facility (2,510,408) Proposed Capital (3,273,550) (4,324,508) (2,657,390) (2,510,408) ENDING FUND BALANCE 4,712,185 2,131,469 1,973,948 1,396,516 C-11 0 3,518,307 RATES Water Base Rate Water Consumption Rate Sewer Base Rate Sewer Consumption Rate EXPENDITURES Departmental Expenditures Salary Package (4%) Transfer to Debt Service Non -Department - One Time Total Expenditures PROPOSED SUPPLEMENTAL Proposed Supplemental PROPOSED CAPITAL Other (See Capital Request) CDBG IS Replacement Schedule Proposed Capital Water and Sewer Fund Executive Summary Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2002-03 2003-04 2004-05 2005-06 2006-07 $7.00 $7.00 $7.00 $7.00 $7.00 $2.34 $2.44 $2.44 $2.44 $2,44 $5.20 $5.20 $5.20 $5.20 $5.20 $1.39 $1.39 $1.39 $1.39 $1.39 $11,727,773 $11,565,194 $11,790,575 $109,874 $116,000 $121,000 $211,577 $498,333 $617,256 $107,749 $0 $0 $12,156,973 $12,179,527 $12,528,831 $0 $235,000 $270,000 $84,500 $589,500 $0 $0 $211,000 $50,700 $261,700 C-12 $0 $0 $272,000 $71,980 $343,980 ############ $127,000 $483,572 $0 $12,631,909 $0 $0 $256,000 $71,980 $327,980 ############ $133,000 $481,272 $0 $12,874,567 $0 $0 $319,000 $71,980 $390,980 BEGINNING BALANCE Water and Sewer Five Year Financial Plan Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2002-03 2003-04 2004-05 2005-06 2006-07 3,242,590 2,553,486 2.664,130 2,603,389 2,705.674 REVENUES Water Service 7,352,549 7,758,792 7,913,968 8,072,247 8,233,692 Sewer Service 3,604,564 3,676,655 3,750,188 3,825,192 3,901,696 Sanitation Service 113,292 115,558 117,869 120,226 122,631 Sale of New Meter/Reconnect 148,359 151,326 154,353 157,440 160,589 Inspection Fees 30,000 30,600 31,212 31,836 32,473 Penalties/Miscellaneous 201,533 205,564 209,675 213,868 218,146 Interest Income 260,000 260,000 275,000 275,000 275,000 Initiation & Transfer Fees 27,555 28,106 28,668 29,242 29,826 Recycling Fees 287,636 293,389 299,256 305,242 311,346 Transfers 31,881 31,881 31,881 31,881 31,881 Total Revenues 12,057,369 12,551,871 12,812,071 13,062,174 13,317,280 EXPENDITURES Utility Billing (292,849) (292,849) (292,849) (292,849) (292,849) Recycling (81,740) (81,740) (81,740) (81,740) (81,740) Geographic Information Sys. (276,849) (276,849) (276,849) (276,849) (276,849) City Engineer (459,585) (459,585) (459,585) (459,585) (459,585) Water Production (4,425,220) (4,502,720) (4,581,770) (4,662,401) (4,744,645) Water Distribution (493,654) (493,654) (493,654) (493,654) (493,654) Sewer & Treatment (1,781,614) (1,809,614) (1,838,174) (1,867,305) (1,897,019) Meter Reading (145,813) (145,813) (145,813) (145,813) (145,813) Non -Departmental - Operating (4,091,900) (4,116,703) (4,358,397) (4,351,713) (4,482,413) Operating Expenditures (12,049,224) (12,179,527) (12,528,831) (12,631,909) (12,874,567) Non -Departmental - One Time (107,749) Total Expenditures (12,156,973) (12,179,527) (12,528,831) (12,631,909) (12,874,567) Designated Reserves (31,311) 0 0 0 0 Recommended Reserves per Policy (2,475,868) (2,502,643) (2,574,417) (2,595,598) (2,645,459) Available for Supplemental 8,145 372,344 283,240 430,265 442,714 Proposed Supplemental 0 0 0 0 Remaining Supplemental 8,145 372,344 283,240 430,265 442,714 Additional Available for Capital 627,662 50,843 89,712 7,792 60,216 Total Available for Capital 635,807 423,187 372,952 438,057 502,929 Proposed Capital' (589,500) (261,700) (343,980) (327,980) (390,980) Remaining Funds Available 46,307 161,487 28,972 110,077 111,949 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 2,553,486 2,664,130 2,603,389 2,705,674 2,757,408 $7.00 $2.34 $5.20 $1.39 $7.00 $2.44 $5.20 $1.39 $7.00 $2.44 $5.20 $1.39 $7.00 $2.44 $5.20 $1.39 49.00 49.00 49.00 49.00 8.50 8.50 8.50 8.50 * Can only be funded if excess reserves become available. Minimum reserve levels must be achieved. $7.00 $2.44 $5.20 $1.39 49.00 I 8.50 Revenue Source . Interest Income Sanitation Services Water Service Sewer Service Sale of New Meters Reconnect Fees Inspection Fees Water & Sewer Miscellaneous Penalties Initiation & Transfer Fees Recycling Fees Water Et Sewer Fund Revenue Assumptions Assumptions;; Projected slight increase due to growth of budget. Based on average growth of 2%. Based on average growth of 2% plus 10¢ rate increase in FY04. 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%. Based on average growth of 2%. C-14 BEGINNING BALANCE Water and Sewer Debt Service Fund Five Year Financial Plan Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2002-03 2003-04 2004-05 2005-06 2006-07 694 694 0 0 0 REVENUES Transfer from W&S Operations 211,577 498,333 617,256 483,572 481,272 Transfer from Impact Fees 279,671 0 0 0 'Total Revenues 491,248 498,333 617,256 483,572 481,272 EXPENDITURES Principal (290,000) (275,000) (355,000) (190,000) (200,000) Interest (199,248) (222,027) (260,256) (291,572) (279,272) Bank Charges (2,000) (2,000) (2,000) (2,000) (2,000) !Total Expenditures (491,248) (499,027) (617,256) (483,572) (481,272)1 Recommended Reserves per Policy * (309,972) (299,427) (496,563) (488,578) (488,970) !ENDING FUND BALANCE 694 0 0 0 0 , Debt Issuance Variable: Beginning debt outstanding Principal retired 3,590,000 3,300,000 4,025,000 5,018,000 4,828,000 (290,000) (275,000) (355,000) (190,000) (200,000) Principal Issued Highway 360 Water Crossing 300,000 W. Pipeline Water Main 1,000,000 Wastewater Line Replacement 1,048,000 Total Principal Issued 1,000,000 1,348,000 Ending debt outstanding 3,300,000 4,025,000 5,018,000 4,828,000 4,628,000 C-15 BEGINNING BALANCE Service Center Fund Five Year Financial Plan Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2002-03 2003-04 2004-05 2005-06 2006-07 23,000 6,593 6,593 6,593 6,593 REVENUES Transfer from W&S Fund 779,181 794,372 810,569 827,569 845,569 (Total Revenues 779,181 794,372 810,569 827,569 845,569 1 EXPENDITURES Service Center (779,181) (794,372) (810,569) (827,569) (845,569) Capital Carryover (6,000) (Total Expenditures (785,181) (794,372) (810,569) (827,569) (845,569)1 Available for Capital 17,000 6,593 6,593 6,593 6,593 PROPOSED CAPITAL Refinsh Shop Floor (10,407) Proposed Capital (10,407) 0 0 0 0 PENDING FUND BALANCE 6,593 6,593 6,593 6,593 6,593 I Staffing Variable: Full-time positions Part time positions 6.0 6.0 6.0 0.0 0.0 0.0 C-16 6.0 6.0 0.0 0.0 BEGINNING BALANCE Golf Course Fund Five Year Financial Plan Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2002-03 2003-04 2004-05 2005-06 2006-07 252,631 208,081 359,034 517,362 675,497 REVENUES Green Fees 1,699,688 1,699,688 1,709,400 1,719,113 1,744,400 Driving Range Fees 62,160 64,268 64,680 65,175 65,835 Cart/Club Rental Fees 541,958 551,671 561,540 571,388 586,355 Golf Course Food & Bev 262,116 262,913 264,600 272,550 275,310 Raven's Grill Food & Bev 489,438 490,770 499,800 503,625 508,725 Conference Center Food & Bev 273,217 288,856 293,189 297,587 302,051 Rental Income 158,984 165,000 167,475 169,987 172,537 Memberships/Monthly Fees 115,000 115,000 115,000 115,000 115,000 Sales of Goods 330,225 330,225 333,200 335,750 339,150 Interest Income 7,215 7,508 7,622 7,765 7,916 General Fund Tax Rebate 10,570 12,286 11,150 11,200 11,300 Transfer from Hotel/Motel 96,000 96,000 96,000 96,000 96,000 Total Revenues 4,046,571 4,084,185 4,123,656 4,165,140 4,224,579 EXPENDITURES Golf Course Maintenance (845,805) (807,000) (819,105) (835,487) (848,019) Golf Course Pro Shop (498,884) (524,388) (529,036) (533,035) (540,267) Golf Course Food & Beverage (973,480) (964,710) (969,632) (977,957) (988,098) Conference Center (204,293) (205,932) (210,153) (214,434) (218,839) Cart/Driving Range Operations (245,188) (253,175) (254,016) (255,960) (258,552) Non -Departmental - Operating (1,167,795) (1,178,027) (1,183,386) (1,190,132) (1,198,396) Operating Expenditures (3,935,445) (3,933,232) (3,965,328) (4,007,005) (4,052,171) Capital Expenditure Carryover (135,676) Total Expenditures (4,071,121) (3,933,232) (3,965,328) (4,007,005) (4,052,171) Designated Reserves Minimum Reserves per Policy (877,244) (871,240) (863,923) (841,940) (827,312) (808,653) (808,198) (814,793) (823,357) (832,638) Available for Supplemental 111,126 150,953 158,328 158,135 172,408 Additional Available for Capital (1,568,942) (1,471,357) (1,319,682) (1,147,935) (984,453) Total Available for Capital (1,457,816) (1,320,404) (1,161,354) (989,800) (812,045) Proposed Capital: Computer Hardware/Software (20,000) Proposed Capital (20,000) 0 0 0 0 Remaining Funds Available (1,437,816) (1,320,404) (1,161,354) (989,800) (812,045) ENDING FUND BALANCE 208,081 359,034 517,362 675,497 847,905 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 2002-03 2003-04 2004-05 2005-06 2006-07 598,011 564,506 356,824 428,269 513,201 REVENUES Tournament Fees 140,000 140,000 145,000 150,000 155,000 Concessions 350,000 365,000 370,000 381,000 390,000 Memberships/Leagues 370,000 370,000 375,000 380,000 385,000 Admissions 90,000 90,000 90,000 90,000 90,000 Advertising 15,000 30,000 32,500 35,000 37,000 Sales of Goods 130,000 130,000 130,000 130,000 130,000 Interest Income 5,000 5,000 5,000 5,000 5,000 Transfer from Athletic Complex 31,771 32,070 32,308 32,485 32,597 Total Revenues 1,131,771 1,162,070 1,179,808 1,203,485 1,224,597 1 EXPENDITURES Softball Operations (879,920) (889,404) (896,823) (906,130) (916,978) Transfer to Debt Service (160,356) (160,348) (161,540) (162,423) (162,986) Total Expenditure (1,040,276) (1,049,752) (1,058,363) (1,068,553) (1,079,964)1 Designated Reserves Minimum Reserves per Policy (131,613) (131,962) (132,269) (132,545) (132,805) (213,755) (215,702) (217,472) (219,566) (221,910) Available for Supplemental 91,495 112,318 121,445 134,932 144,633 Additional Available for Capital 252,643 216,842 7,083 76,158 158,486 Total Available for Capital 344,138 329,160 128,528 211,090 303,119 Proposed Capital: Irrigation - Phase II (125,000) POS System (20,000) Field Light Replacement (250,000) Fence/Equipment Replacement (50,000) FF&E Repairs - Building (50,000) (50,000) (100,000) Proposed Capital (125,000) (320,000) (50,000) (50,000) (100,000)1 Remaining Funds Available 219,138 9,160 78,528 161,090 203,119 ENDING FUND BALANCE 564,506 356,824 428,269 513,201 557,834 Staffing Variable: Full-time positions Part time positions (Workforce) 3.25 3.25 3.25 3.25 3.25 17.0 17.0 17.0 17.0 17.0 C-18 Multi -Year Financial Plan Other Information THE CITY OF Fu MORE THAN EVER Dept Fund Public Works Water & Sewer SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) City Manager Recommended and Funded Division Engineering Program Description Full Time Storm Water Phase II Inspector (formerly I Workforce) Prog. Prog. Year Type Cost Totals Req. Supplemental $ $ 2003 Dept Finance/Admin Fire Fire Fire Public Works Community Serv. Community Services 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 Service Center 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 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Division Program Description Municipal Court EMS/Suppression Fire Marshal Admin. Fleet Ops. Parks Library Library Library Parks Parks Parks Parks Parks Parks Parks Parks Parks Juvenile Case Manager Firefighter/Paramedics and third Ambulance (9) Additional Fire Inspector Computer Support Specialist (Full Time Mechanic 'Irrigation Contractual Maintenance Computer Modem Lines-3 study rooms -annual fee Librarian I Computer Modem Lines -Public Kiosks -annual fee Infield Pro for better infield conditioning Facility Tech w/ mech, elec, plumbing Parks Planner(degreed) Mechanic specialist Contract Maintenance - Flower Beds Horticulture Staff Member Irrigation Tech Helper PT Seasonal Urban Forester Prog. Type Supplemental Supplemental Supplemental Supplemental Prog. Cost $ 46,050.00 $ 663,432.00 $ 106,990.00 $ 61,417.00 Supplemental $ Supplemental 30, 932.00 Year Totals Req. $ 46, 050.00 $ 709,482.00 $ 816,472.00 $ 877,889.00 $ 30,932.00 $ 15, 000.00 I $ 15, 000.00 Supplemental $1,694 Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental $42,000 $4,500 $13,000 $27,866 $47,250 $47,250 $50, 500 $27,866 $20,937 $21,600 $33,500 2003 2003 I 2003 2003 2003 I 2003 I $1,694 2004 $43,694 $48,194 $61,194 $89,060 $136,310 $183,560 $234,060 $261,926 $282,863 $304,463 $337,963 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 2004 Dept Fund Division SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Prog. Prog. Year Program Description Type Cost Totals Req. Community Services General Fund Projects -Special Events Marketing Specialist (Gene ral Fund 25%, Golf 25%, Supplemental $49,900 $387,863 2004 SBW 25 /°, Arbor Daze 25%) Community Services General Fund Projects -Special Events PT Staff for Special Events Supplemental $20,000 $407,863 2004 Community Services General Fund Recreation (2) F/T Front desk team leaders & P/T hours Supplemental $89,142 $497,005 2004 Community Services General Fund Recreation P/T Recreation Assistant for senior center Supplemental $21,753 $518,758 2004 I Community Services General Fund Recreation (2) Summer interns for youth activities Supplemental $13,186 $531,944 2004 Community Services General Fund Recreation Fitness Center Attendant Supplemental $28,992 $560,936 2004 n Community Services General Fund Recreation Youth Coordinator, Furniture $4,000 Supplemental $48,226 $609,162 2004 i rsi Community Services General Fund Recreation Rec Specialist Arts & Culture, Furniture $4,000 Supplemental $48,226 $657,388 I 2004 I Community Services General Fund Recreation Summer Day Camp Supplemental $149,414 $806,802 2004 I Inspector II - Environmental Health (contract w/Bedford) Development General Fund Inspections salaries and operations $45,214, truck $17,500, Supplemental $70,614 $877,416 2004 furniture, radio, uniform, and computer $7,900 Fire General Fund Administration Additional Secretary Supplemental $32,000 $909,416 I 2004 I Fire General Fund Suppression/EMS 12 FF/Para for ladder company salaries/operations Supplemental $1,569,414 $2,478,830 2004 $1,069,414, new fire truck for fire station #1 $500,000 Police General Fund CID Crime Scene Tech Salary $61,500, Computer $1,500 Supplemental $63,000 $2,541,830 2004 Police General Fund Detention 2-PSO's Salary $79,000, Computer $1,500 Supplemental $80,500 $2,622,330 2004 Police General Fund Detention Property Clerk Salary $39,500, Computer $1,500 Supplemental $41,000 $2,663,330 2004 Police General Fund Patrol Police Officer Supplemental $58,571 $2,721,901 2004 Public Works General Fund Facility Maintenance Facility Tech II salary $24,960, 50' lift truck $68,000, Supplemental $98,160 $2,820,061 2004 tools $4,500, and uniforms 4700 Public Works General Fund Streets Field Tech I Supplemental $22,848 $2,842,909 2004 Dept Community Services Community Services Community Services Community Serv. Public Works Public Works Community Services Development Police Police Public Works Public Works Public Works Fund Golf Course Golf Course Parks @ Texas Star Recreation Class W & S Fund W&S Fund General Fund General Fund General Fund General Fund General Fund General Fund W&S Fund Division Golf Course SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Program Description Maintenance Parks @ Texas Star Recreation Sewage & Treatment Water Distribution Recreation Inspections C.I.D. Patrol Animal Control Facilities Sewage Treatment Tournament Coordinator Deep Drill and Fill Aerfication on Greens 'Coordinator I(7) Summer Day Camp employees & supplies Field Tech I Field Tech I Senior Center Supervisor, Furniture $4,000 Secretary I - salary $31,842, furniture and computer $6, 000 Crime Scene Tech Salary $64,574, Computer $1,500 Police Officer Animal Control Officer I Facilities Custodian/Attendent 'Field Tech I Prog. Prog. Type Cost Year Totals Req. Supplemental $39,000 $39,000 2004 Supplemental $17,000 $56,000 2004 Supplemental 1 $48,226 $48,226 2004 Supplemental 1 $75,684 1 $75,684 2004 Supplemental $28,162 $28,162 2004 Supplemental $22,848 $51,010 2004 Supplemental $53,626 $53,626 2005 Supplemental $37,842 $91,468 2005 Supplemental $66,074 $157,542 2005 I Supplemental $64,574 $222,116 2005 I Supplemental $23,928 $246,044 2005 I Supplemental $32,000 $278,044 2005 I Supplemental $22,848 $22,848 I 2005 Dept Fund Finance General Fund Police General Fund Police General Fund Community Services General Fund Police General Fund Division Municipal Court CID CID Leisure Services SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Program Description Full Time Clerk CID Sergeant salary $94,824, computer $1,500 CID Clerk salary $37,140, computer $1,500 Recreation Spec -Outdoors salaries and operations $44,226, furniture and computer $4,000 Service 2-Dispatchers Prog. Prog. Year Type Cost Totals Req. Supplemental $35,000 $35,000 2006 Supplemental $96,324 $131,324 2006 Supplemental $38,640 $169,964 2006 Supplemental $48,226 $218,190 2007 Supplemental $78,414 $78,414 2007 Dept Non -Departmental Non -Departmental Non -Departmental Public Works Non -Departmental Non -Departmental Non -Departmental Police Police Information Serv. Information Serv. Information Serv. Police Fire Fire Fire Fire Fire Fire Fire Fund Car Rental Car Rental Car Rental Car Rental Car Rental Car Rental Car Rental CCPD CCPD CCPD CCPD CCPD General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Non -Departmental Non -Departmental Non -Departmental Facility Maint. Non -Departmental Non -Departmental Non -Departmental Admin. Admin. Police Police Police Police Serv. EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression Program Description 50th Year Celebration Lobby Fee Monument Sign Program for City of Euless Building A Remodel Fire Station #3 Transfer to Drainage CIP Transfer to Car Rental CIP Upgrade Comm. Center, Centra Com Radio Consoles (10) Portable Motorola Radios (2) PC's w/software for CID (3) 19" LCD Monitors Computer for Crime Scene Laptop Batteries (2) Emergency Generators for FS#1 and #3 ($39,446) Lifepak Biphasic Defibrillator/Monitor Portable Motorola Radios w/Microphones (4) Rescue Saws (2) Structural Leather Fire Boots (51 pairs) Nozzles Furniture for Fire Stations - Mattresses Prog. Prog. Year Type Cost Totals Req. Capital $50,000 $50,000 2003 Capital $50,000 $100,000 2003 Capital $100,000 $200,000 2003 Capital $998,550 $1,198,550 2003 Capital $400,000 $1,598,550 2003 Capital $500,000 $2,098,550 2003 Capital $1,175,000 $3,273,550 2003 Capital $325,000 $325,000 2003 Capital $21,000 $346,000 2003 Capital $3,800 $349,800 2003 Capital $3,000 $352,800 2003 Capital $2,300 $355,100 2003 Capital $2,000 $2,000 2003 Capital $20,000 $22,000 2003 Capital $23,350 $45,350 2003 Capital $14,000 $59,350 2003 Capital $3,000 $62,350 2003 Capital $10,200 $72,550 2003 Capital $6,640 $79,190 2003 Capital $3,900 $83,090 2003 Dept Public Works Public Works Public Works Public Works Public Works Public Works Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Community Serv. Community Serv. Community Serv. Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental 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 General Fund General Fund General Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Program Description Engineering Facility Maint. Facility Maint. Facility Maint. Facility Maint. Facility Maint. Information Serv. Information Serv. Information Serv. Information Serv. Police Police Fire Fire Recreation Library Swimming Pools Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Traffic Signal Upgrades - Phase 2 Carpet Replacement, Library Conference Room Building C - Interior Upgrade Building B - Interior Upgrade Window Replacement Program Energy Conservation Measures ($19,147.50) (46) Replacement PC's ($75,000) Replacement Network & Desktop Printers & Laptops Laser Printer Miscellaneous Software Additional Groupwise Licenses Map Scenes Software & Maintenance (10) Corel Software Packages ($4,000) (3) Touqhbook Laptop Computers ($24,000) Part -Time Rec Center Staff ($46,029) Ricoh Copier for Staff, plus annual maintenance contract Diving Board Replacement - South Euless Pool Street Overlay Contingency Retiree Adjustment Salary Adjustment Incentive Program - Exempt Employees Prog. Prog. Year Type Cost Totals Req. Capital $12,000 $95,090 2003 Capital $8,000 $103,090 2003 Capital $10,000 $113,090 2003 Capital $12,000 $125,090 2003 Capital $10,000 $135,090 2003 Capital $10,000 $145,090 2003 Capital $50,000 $195,090 2003 Capital $17,220 $212,310 2003 Capital $1,600 $213,910 2003 Capital $10,000 $223,910 2003 Capital $16,000 $239,910 2003 Capital $1,500 $241,410 2003 Capital $1,000 $242,410 2003 Capital $16,000 $258,410 2003 Capital $24,000 $282,410 2003 Capital $11,322 $293,732 2003 Capital $10,000 $303,732 2003 Capital $300,000 $603,732 2003 Capital $80,000 $683,732 2003 Capital $50,000 $733,732 2003 Capital $20,000 $753,732 2003 I Capital $30,000 $783,732 2003 I Dept Community Serv. Economic Develop. Community Serv. Community Serv. Community Serv. Community Serv. Public Works Public Works Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Fund Golf Course Half Cent Tax Half Cent Tax Half Cent Tax Hotel/Motel Hotel/Motel CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Program Description Non -Depart. 'Computer Hardware & Software Replacement Economic Develop Library Parks Adm Adm Aerials Impressions Materials Transfer to CIP for Parks @ Texas Star, Phase III Historical Preservation Games of Texas Service Center Fleet Ops. 'Refinish Shop Floor to protect epoxy coating Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Facility Maint. Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Information Serv. Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental HVAC partial replacement #2 - City wide (1) Replacement Server/Workstation Server Operating System Software Upgrade Microsoft Office Software Upgrades AutoCAD Software Upgrade Hard Drive Upgrade for AS400 Network Management Software Annual Sidewalk Program CDBG Program Contingency Salary Adjustment HEB Chamber of Commerce Building Fund ($35,000) Prog. Prog. Year Type Cost Totals Req. Capital $20,000 ' $20,000 I 2003 I Capital $15,000 $15,000 2003 Capital $75,000 $90,000 2003 Capital $350,000 $440,000 2003 I Capital $10,000 $10,000 2003 Capital $10,000 $20,000 2003 Capital 1 $10,407 1 $10,407 1 2003 Capital $20,000 $20,000 2003 Capital $9,000 $29,000 2003 Capital $22,000 $51,000 2003 Capital $25,000 $76,000 2003 Capital $3,500 $79,500 2003 Capital $15,000 $94,500 2003 Capital $10,000 $104,500 2003 Capital $100,000 $204,500 2003 Capital $270,000 $474,500 2003 Capital $90,000 $564,500 2003 Capital $20,000 $584,500 2003 Capital $5,000 $589,500 2003 Dept INon -Departmental Public Works Public Works Fire Fire Fire Information Services Information Services Information Services Information Services Information Services Information Services Information Services Community Services Community Services Community Services Community Services Community Services Fund Drainage Equipment Replace Equipment Replace General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Half -Cent Sales Tax Softball Fund Softball Fund Softball Fund Softball Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Program Description Non -Departmental 'Transfer to Drainage CIP Fleet/Facilities Fleet/Facilities Suppression/EMS Suppression/EMS Suppression/EMS Information Services Information Services Information Services Information Services Information Services Information Services Information Services Library Softball World Softball World Softball World Softball World Grader Loader Heart Monitors Fire Hoses SCBA Upgrade Server Operating System Software Misc. Software Replacement Network Printers ($6,500) Replacement Servers Replacement Desktop Printers ($2,000) Replacement Laptops ($30,000) Replacement PC's ($66,000) 'Material support, resources Fence Replacement 'Replace Light Poles 'Equipment replacement IPOS System Prog. Prog. Type Cost Year Totals Req. Capital $225,000 1 $225,000 2003 Capital $168,000 $168,000 2004 Capital $85,000 $253,000 2004 Capital $57,000 $57,000 2004 Capital $6,600 $63,600 2004 Capital $5,600 $69,200 2004 Capital $6,200 $75,400 2004 Capital $5,000 $80,400 2004 Capital $3,900 $84,300 2004 Capital $17,500 $101,800 2004 Capital $1,200 $103,000 2004 Capital $18,000 $121,000 2004 Capital $39,600 $160,600 2004 Capital ( $80,000 ' $80,000 ' 2004 Capital $30,000 1 $30,000 1 2004 Capital $250,000 $280,000 2004 Capital $20,000 $300,000 2004 Capital $20,000 $320,000 2004 Dept Information Services Information Services Information Services Information Services Information Services Information Services Information Services Public Works 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 Public Works I Equipment Replace Fire Information 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 General Fund General Fund 1 Community Services I Half -Cent Sales Tax I CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Program Description Information Services Information Services Information Services Information Services Information Services Information Services Information Services Sewage & Treatment Replacement Servers Replacement Laptops ($10,500) Replacement Network Printers ($12,000) Replacement Desktop Printers ($2,000) Replacement PCs ($37,500) Misc Software Engineering Software CDBG Program Fleet/Facilities I Pumper Suppression Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Library SCBA Replacement Network Printers ($9,800) Replacement Desktop Printers ($2,000) Replacement Servers Upgrade Office Suite Software ($20,000) Server software Misc Software Replacement Laptops ($30,000) Replacement PC's ($75,800) Material support, resources Prog. Prog. Type Cost Year Totals Req. Capital $5,000 $5,000 2004 Capital $6,300 $11,300 2004 Capital $7,200 $18,500 2004 Capital $1,200 $19,700 2004 Capital $22,500 $42,200 2004 Capital $5,000 $47,200 2004 Capital $3,500 $50,700 2004 Capital $211,000 $261,700 2004 I Capital $475,000 I $475,000 I 2005 Capital $13,065 $13,065 2005 Capital $5,880 $18,945 2005 Capital $1,200 $20,145 2005 Capital $10,000 $30,145 2005 Capital $12,000 $42,145 2005 Capital $9,500 $51,645 2005 Capital $5,000 $56,645 2005 Capital $18,000 $74,645 2005 Capital $45,480 $120,125 2005 Capital I $90,000 I $90,000 I 2005 I Dept Community Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Public Works Public Works Public Works Fire Fire Information Services Information Services Information Services Information Services Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Program Description Softball Fund I Softball World (Facility Upgrades -Contingency W & S 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 W & S Fund Equipment Replace Equipment Replace General Fund General Fund General Fund General Fund General Fund General Fund Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Sewage & Treatment Fleet/Facilities Fleet/Facilities Suppression Suppression Information Services Information Services Information Services Information Services Replacement Servers Replacement Laptops ($14.000) Replacement Network Printers ($5,200) Replacement Desktop Printers ($2,000) Replacement PC's ($32,100) Upgrade Office Suite Software ($20,000) Server Software Misc Software Engineering Software CDBG Program Paver Ambulance Fire Hoses SCBA Replacement Network Printers ($9,800) Replacement Desktop Printers ($2,000) Replacement Servers Upgrade Office Suite Software ($20,000) Prog. Prog. Type Cost Capital I $50,000 Year Totals Req. $50,000 I 2005 Capital $10,000 $10,000 2005 Capital $8,400 $18,400 2005 Capital $3,120 $21,520 2005 Capital $1,200 $22,720 2005 Capital $19,260 $41,980 2005 Capital $12,000 $53,980 2005 Capital $9,500 $63,480 2005 Capital $5,000 $68,480 2005 Capital $3,500 $71,980 2005 Capital $272,000 $343,980 2005 Capital $182,000 $182,000 2006 Capital $120,000 $302,000 2006 Capital $6,600 $6,600 2006 Capital $13,065 $19,665 2006 Capital $5,880 $25,545 2006 Capital $1,200 $26,745 2006 Capital $10,000 $36,745 2006 Capital $12,000 $48,745 2006 Dept Information Services Information Services Information Services Information Services Community Services Community Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Public Works Fund General Fund General Fund General Fund General Fund Half -Cent Sales Tax Softball Fund I W & S 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 W & S Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division 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 Information Services Sewage & Treatment Public Works I Equipment Replace I Fleet/Facilities Program Description Server software Misc Software Replacement Laptops ($30,000) Replacement PC's ($75,800) Material support, resources !Facility Upgrades -Contingency Replacement Servers Replacement Laptops ($14.000) Replacement Network Printers ($5,200) Replacement Desktop Printers ($2,000) Replacement PCs ($32,100) Upgrade Office Suite Software ($20,000) Server Software Misc Software Engineering Software CDBG Program (Loader Prog. Prog. Year Type Cost Totals Req. Capital $9,500 $58,245 2006 Capital $5,000 $63,245 2006 Capital $18,000 $81,245 2006 Capital $45,480 $126,725 2006 Capital I $100,000 $100,000 I 2006 Capital I $50,000 I $50,000 I 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 $12,000 $53,980 2006 Capital $9,500 $63,480 2006 Capital $5,000 $68,480 2006 Capital $3,500 $71,980 2006 Capital $256,000 $327,980 2006 Capital I $92,000 $92,000 I 2007 Dept Fire Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Community Services Community Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Public Works Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund I Half -Cent Sales Tax I 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 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 Information Services Information Services Library Softball World Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Information Services Sewage & Treatment SCBA Replacement Network Printers ($9,800) Replacement Desktop Printers ($2,000) Replacement Servers Upgrade Office Suite Software ($20,000) Server software Misc Software Replacement Laptops ($30,000) Replacement PCs ($75,800) 'Material support, resources 'Facility Upgrades -Contingency Replacement Servers Replacement Laptops ($14.000) Replacement Network Printers ($5,200) Replacement Desktop Printers ($2,000) Replacement PC's ($32,100) Upgrade Office Suite Software ($20,000) Server Software Misc Software Engineering Software CDBG Program Prog. Prog. Year Type Cost Totals Req. Capital $5,600 $5,600 2007 Capital $5,880 $11,480 2007 Capital $1,200 $12,680 2007 Capital $10,000 $22,680 2007 Capital $12,000 $34,680 2007 Capital $9,500 $44,180 2007 Capital $5,000 $49,180 2007 Capital $18,000 $67,180 2007 Capital $45,480 $112,660 2007 ' Capital $110,000 ( $110,000 I 2007 Capital $100,000 $100,000 2007 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 $12,000 $53,980 2007 Capital $9,500 $63,480 2007 Capital $5,000 $68,480 2007 Capital $3,500 $71,980 2007 Capital $319,000 $390,980 2007 Dept Non -Departmental Non -Departmental Fund Car Rental Car Rental Division Non -Departmental Non -Departmental CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Program Description Municipal Complex Landscaping Transfer to Street Fund - Mid Cities (Funded thru FB) Prog. Prog. Year Type Cost Totals Req. Capital $30,000 $30,000 2003 Capital $250,000 $280,000 2003 Finance/Admin General Fund Finance Adm Internal Controls Audit - Municipal Court Capital $15,000 $15,000 2003 Police General Fund Police Serv. In -car Laptop Mobile Communication Software Capital $7,750 $22,750 2003 Public Works General Fund Facility Maint. Building A - Repaint Lower Area Capital $6,000 $28,750 2003 Fire General Fund Fire Marshall Fire Arms Capital $1,500 $30,250 2003 Public Works General Fund Facility Maint. Restripe of City Building Parking Lots Capital $18,000 $48,250 2003 Public Works General Fund Facility Maint. Library, Repaint interior staff offices Capital $6,000 $54,250 2003 Public Works General Fund Facility Maint. Simmons Center - Repaint and Carpet Capital $15,000 $69,250 2003 Public Works General Fund Facility Maint. Campus Lighting Upgrade Capital $10,000 $79,250 2003 Information Serv. General Fund Library (30) W2K Pro & Deep Freeze Capital $5,146 $84,396 2003 Information Serv. General Fund Comm. Serv. Web-Trac Internet Software Capital $15,130 $99,526 2003 Information Serv. General Fund Library Barcode Scanners & Receipt Printer Capital $7,842 $107,368 2003 Community Serv. General Fund Library Security Cameras Capital $8,500 $115,868 2003 Finance/Admin General Fund Municipal Court Teen Court Van Capital $6,000 $121,868 2003 Fire General Fund EMS/Suppression Class A Dress Uniforms (9) Capital $4,250 $126,118 2003 Planning & Dev. General Fund Non -Departmental Amortization Capital $20,000 $146,118 2003 Community Serv. I Golf Course Maintenance 'Full Sized Pick-up Truck I Capital I $28,000 I $28,000 I 2003 Dept Information Serv. Information Serv. Non -Departmental Eco. Development Public Works Administration Fund Water & Sewer Water & Sewer Water & Sewer Car Rental Tax Drainage CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Division Program Description Information Serv. Update Planimetric Data Software Information Serv. Motorized Cart for moving equipment between buildings Non -Departmental Utility Rehab - Manholes Economic Development IN. Main Street Facade (5 year annual program) Drainage Utility Implement NPEDS Phase II $250,000 annually ( Prog. Prog. Year Type Cost Totals Req. Capital $92,000 $92,000 2003 I Capital $7,500 $99,500 2003 Capital $50,000 $149,500 2003 Capital $170,000 $170,000 I 2004 Capital I $250,000 I $250,000 I 2004 General Fund City Secretary Records Management System Capital $40,000 $40,000 2004 Community Services General Fund Library Awning over amphitheater including installation Capital $40,000 $80,000 2004 Community Services General Fund Library Holiday Decorations, similar to neighboring cities Capital $5,000 $85,000 2004 Community Services General Fund Library 1 Public Kiosks Capital $52,000 $137,000 2004 Community Services General Fund Library Add 3 Study Rooms Capital $35,000 $172,000 2004 Community Services General Fund Parks Skid steer loader with post hole digger, forks, & bucket Capital $35,000 $207,000 2004 Community Services General Fund Parks Stump Grinder Capital $5,000 $212,000 2004 Community Services General Fund Parks Backhoe with front bucket Capital $75,000 $287,000 2004 Community Services General Fund Parks Parks Maintenance Software Capital $28,310 $315,310 2004 Community Services General Fund Parks Park Pilot Program -Lighting System Capital $6,500 $321,810 2004 Community Services General Fund Parks Utility Vehicle - small (replacement) Capital $4,300 $326,110 2004 Community Services General Fund Parks "Mule" - small (replacement) Capital $5,400 $331,510 2004 Community Services General Fund Parks Irrigation Villages of Bear Creek(Master Plan) Capital $20,000 $351,510 2004 Community Services General Fund Parks Irrigation Bob Eden Park Capital $40,000 $391,510 2004 Community Services General Fund Parks Irrigation Fire Stations Capital $40,000 $431,510 2004 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 Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Finance General Fund Finance General Fund Fire General Fund Fire General Fund Fire General Fund Information Services General Fund Police General Fund Police General Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Division Program Description Parks Parks Parks Parks Parks Parks Parks Parks Proj./Spec. Events Projects -Special Events Projects -Special Events Recreation Swimming Pools Accounting Municipal Court Suppression Suppression Suppression Information Services CID Patrol Irrigation - Westpark Irrigation - Hwy 183 Median/Hwy 10 Flat Bed Trailer GIS System for Parks Wildflowers on Hwy 183 Major Median Improvements Parks Signage Improvements Small Utility Vehicle Mobile Storage Trailer Marketing Displays 2 Mobile Stages Large format inkjet printer (3) Automatic chemical control systems Copier Video Equipment Furniture Hand-held 2-way radios Lifepak 11's Tele registration for Recreation Crime Scene Van Patrol Car Prog. Prog. Year Type Cost Totals Req. Capital $50,000 $481,510 2004 Capital $10,000 $491,510 2004 Capital $2,200 $493,710 2004 Capital $10,000 $503,710 2004 Capital $35,000 $538,710 2004 Capital $75,000 $613,710 2004 Capital $120,000 $733,710 2004 Capital $4,300 $738,010 2004 Capital $7,500 $745,510 2004 Capital $2,500 $748,010 2004 Capital $115,000 $863,010 2004 Capital $7,200 $870,210 2004 Capital $6,600 $876,810 2004 Capital $15,000 $891,810 2004 Capital $5,000 $896,810 2004 Capital $1,800 $898,610 2004 Capital $15,000 $913,610 2004 Capital $12,000 $925,610 2004 Capital $14,000 $939,610 2004 Capital $25,000 $964,610 2004 Capital $47,900 $1,012,510 2004 Dept Public Works Public Works Public Works Public Works Public Works Public Works 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 Community Services 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 Golf Course Fund Golf Course Fund Golf Course Fund Golf Course Fund Division CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Program Description Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Carts & Driving Ranges Conference Center Conference Centre Conference Centre Conference Centre Conference Centre Conference Centre Conference Centre Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Food & Beverage Golf Shop Simmons, repaint exterior Library, replace all carpet in main library area Fire Station #1, repaint all interior and exterior HVAC replacement Traffic Signals #3, replace 1/4 of controllers & det. Building A Reroof Golf Cart Fleet replacement 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 Replace flooring for kitchen Kitchen Equipment Replacement Phone System Prog. Prog. Year Type Cost Totals Req. Capital $8,000 $1,020,510 2004 Capital $52,000 $1,072,510 2006 Capital $15,000 $1,087,510 2004 Capital $20,000 $1,107,510 2004 Capital $12,000 $1,119,510 2004 Capital $130,000 $1,249,510 2004 Capital $200,000 $200,000 2004 Capital $7,000 $207,000 2004 Capital $3,500 $210,500 2004 Capital $4,000 $214,500 2004 Capital $6,000 $220,500 2004 Capital $7,000 $227,500 2004 Capital $10,500 $238,000 2004 Capital $6,000 $244,000 2004 Capital $8,500 $252,500 2004 Capital $10,000 $262,500 2004 Capital $13,500 $276,000 2004 Capital $5,500 $281,500 2004 Capital $6,000 $287,500 2004 Capital $30,000 $317,500 2004 Capital $20,000 $337,500 2004 Dept Community Services Community Services Community Services Community Services Community Services Community Services 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 Division CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Program Description Maintenance Maintenance Maintenance Maintenance Maintenance Maintenance Maintenance Non -Departmental Public Works I Service Center I Service Center Information Services Information Services Information Services Information Services Eco. Development Public Works W & S Fund W & S Fund W & S Fund W & S Fund Car Rental Tax Drainage Information Services Information Services Information Services Information Services Economic Development Drainage Utility 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 Upgrade POS Software Replacement of Shop Compressor Remote Data Communications for Public Works Council PC'S Scanner/Printer Engineering Fiber Optic Network to Remote Facilities N. Main Street Facade (5 year annual program) Implement NPEDS Phase II $250,000 annually Prog. Prog. Year Type Cost Totals Req. Capital $5,000 $342,500 2004 Capital $8,000 $350,500 2004 Capital $25,000 $375,500 2004 Capital $20,000 $395,500 2004 Capital $25,000 $420,500 2004 Capital $20,000 $440,500 2004 Capital I $36,000 $476,500 2004 Capital I $15,000 $491,500 2004 Capital I $7,500 $7,500 2004 I Capital 1 $5,600 $5,600 1 2004 Capital $45,000 $50,600 2004 Capital $30,000 $80,600 2004 Capital $250,000 $330,600 2004 Capital $170,000 1 $170,000 2005 I Capital $250,000 $250,000 2005 I Dept Community Services Community Services Community Services Community Services Community Services Community Services Community Services Fire Fire Information Services Information Services Police Police Police Public Works Public Works Public Works Public Works Public Works 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 General Fund General Fund General Fund General Fund General Fund General Fund General Fund Golf Course Fund Golf Course Fund Golf Course Fund Division Library Library Parks Parks Parks Swimming Pools Swimming Pools Suppression/EMS Suppression/EMS Information Services Information Services CID CID Patrol Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Food & Beverage Maintenance Nondepartmental CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Program Description Consultant for possible expansion in 2007 Bookmobile Irrigation Heritage Park Irrigation City Hall Complex Irrigation Midway Park Repainting S. Euless/Wilshire Sandblasting S. Euless/Wilshire Pools EMS Manikins Positive Pressure Fans Scanner for Graphic Artist Sign Cutter for Recreation Unmarked police car Unmarked police car Patrol Car Ruth Millican, repaint all interior and exterior Traffic Signals #4, replace 1/4 of controllers & det. Fire Station #2 Repaint Repaint Parks at Texas Star Building B Reroof Coolers, bar beer and supply Rotate/Replace 3 year GCM equipment Upgrade on -course amenities Prog. Prog. Year Type Cost Totals Req. Capital $15,000 $15,000 2005 Capital $615,000 $630,000 2005 Capital $30,000 $660,000 2005 Capital $50,000 $710,000 2005 Capital $30,000 $740,000 2005 Capital $10,000 $750,000 2005 Capital $40,000 $790,000 2005 Capital $5,000 $795,000. 2005 Capital $2,400 $797,400 2005 Capital $3,600 $801,000 2005 Capital $10,000 $811,000 2005 Capital $20,000 $831,000 2005 Capital $20,000 $851,000 2005 Capital $48,500 $899,500 2005 Capital $12,000 $911,500 2005 Capital $12,000 $923,500 2005 Capital $20,000 $943,500 2005 Capital $7,800 $951,300 2005 Capital $135,000 $1,086,300 2005 Capital $5,500 $5,500 Capital $50,000 $55,500 Capital $50,000 $105,500 2005 2005 2005 Dept Eco. Development Public Works Community Services Fire Fire Fire Information Services Information Services Public Works Public Works Public Works Public Works Community Services Public Works Information Services Fund Car Rental Tax Drainage General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Golf Course Fund Service Center W & S Fund Division CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Other Items Requested Program Description IEconomic Development I Drainage Utility Parks Suppression/EMS Suppression/EMS Suppression Information Services Information Services Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Maintenance N. Main Street Facade (5 year annual program) Implement NPEDS Phase II $250,000 annually Irrigation Sulphur Branch Computer Equipment Furniture Positive Pressure Fans Library Meeting Room AV System Library software/hardware upgrades Library Chiller System Library exterior repaint Replace fence @ City Buildings HVAC Replace # 4 IRotate/Replace 4 year GCM equipment Service Center 1Replacement of shop lathe Information Services 'Portable Projector Prog. Type Prog. Cost Year Totals Req. Capital $170,000 $170,000 2006 Capital 1 $250,000 1 $250,000 I 2006 Capital $75,000 1 $75,000 2006 Capital $8,500 $83,500 2006 Capital $4,200 $87,700 2006 Capital $3,400 $91,100 2006 Capital $25,000 $116,100 2006 Capital $20,000 $136,100 2006 Capital $30,000 $166,100 2006 Capital $15,000 $181,100 2006 Capital $45,000 $226,100 2006 Capital $20,000 $246,100 2006 Capital I $325,000 $325,000 2006 Capital I $9,000 1 $9,000 1 2006 Capital I $5,000 I $1,077,510 I 2006 Dept Eco. Development Public Works Community Services Fire Fire Fire Information Services Public Works Public Works Public Works Community Services Community Services Community Services Community Services 1 1 Fund Car Rental Tax Drainage 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 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division 1 Economic Development 1 Drainage Utility Library Fire Marshal Fire Marshal Suppression/EMS Information Services Facility Maintenance Facility Maintenance Facility Maintenance Food & Beverage Food & Beverage Maintenance Non -Departmental Other Items Requested Program Description N. Main Street Facade (5 year annual program) Implement NPEDS Phase II $250,000 annually Expansion of Shelled Area Laptop Software Portable radios Portable radios Add 8 Public PC's in Library Replace Roof on Animal Shelter Repair wall and Fence at Service Center Traffic Signal Bulb Changeout Computer Hardware replacement Tables and Chairs for Raven's Grille Course Improvements/Upgrades Conference Centre facility contingency 1 1 Prog. Prog. Year Type Cost Totals Req. Capital $170,000 1 $170,000 1 2007 Capital $250,000 1 $250,000 1 2007 Capital $100,000 $100,000 2007 Capital $12,000 $112,000 2007 Capital $16,000 $128,000 2007 Capital $13,000 $141,000 2007 Capital $24,000 $165,000 2007 Capital $35,000 $200,000 2007 Capital $10,000 $210,000 2007 Capital $10,000 $220,000 2007 Capital $25,000 I $25,000 I 2007 Capital $50,000 I $75,000 I 2007 Capital $50,000 I $125,000 I 2007 Capital $150,000 I $275,000 I 2007 This page intentionally left blank. THE CITY OF Eu ess MORE THAN EVER Appendix D 2002 Effective Tax Rate Worksheet Entity Name: City of Euless File Name: Eule Date: 11/23/2002 (Note: School districts are not required to publish an effective tax rate. School districts may complete this part, at their option, or may skip to the Rollback Tax Rate Worksheet.) 1. 2001 total taxable value. Enter the amount of 2001 taxable value on the 2001 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). $1,849,261,240 2. SCHOOL DISTRICTS. Enter 2001 taxable value of over-65 homesteads with tax ceilings. Other units enter "0". $0 3. Preliminary 2001 adjusted taxable value. Subtract line 2 from line 1. $1,849,261,240 4, 2001 total tax rate (per $100). 0.497254 5. 2001 taxable value lost because court appeals of ARB decisions reduced 2001 appraised value. A. Original 2001 ARB values: $13,817,731 B. 2001 values resulting from final court decisions: $12,542,218 C. 2001 value loss. Subtract B from A: 6. 2001 taxable value, adjusted for court -ordered reductions. Add line 3 and line SC. 7. 2001 taxable value of property in territory the unit deannexed after January 1 2001. Enter the 2001 value of property in deannexed territory. 8. 2001 taxable value lost because property first qualified for an exemption in 2002. 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 2001 market value: $0 B. Partial exemptions. 2002 exemption amount, or + $6,473,028 2002 percentage exemption times 2001 value: C. Value loss. Total of A and B: 9, 2001 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 2002. Use only those properties that first qualified in 2002; do not use properties that qualified in 2001. A. 2001 market value: B. 2002 productivity or special appraised value: C. Value loss. Subtract B from A: 10. Total adjustments for lost value. Add lines 7, 8C and 9C. 11. 2001 adjusted taxable value. Subtract line 10 from line 6. 12. Adjusted 2001 taxes. Multiply line 4 times line 11 and divide by 100. Truth - in -Taxation July 2002 D-1 $0 $0 $1,275,513 $1,850,536,753 $0 $6,473,028 $0 $6,473,028 $1,844,063,725 $9,169,680 Page: 1 2002 Effective Tax Rate Worksheet Entity Name: City of Euless File Name: Eule 13. Taxes refunded for years preceding tax year 2001: Enter the amount of taxes refunded during the last budget year for tax years preceding tax year 2001. 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 2001. This provision applies only to tax years preceding tax year 2001. 14. Taxes in tax increment financing (TIF) for tax year 2001: Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. This provision does not apply to school districts or taxing units in counties with 500,000 or more population. $0 Date: 11/23/2002 $12,129 15. Adjusted 2001 taxes with refunds. Add lines 12 and 13, subtract line 14. $9,181,809 16. Total 2002 taxable value on the 2002 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: $1,832,635,795 B. Counties: Include railroad rolling stock values certified by the State Comptroller: + $0 C. Pollution control exemption: Deduct the value ofproperty exempted for the current tax year for the first time as pollution control property (use this step based on attomey's advice): - $0 D. Tax increment financing: Deduct the 2002 captured appraised value of property taxable by a taxing unit (other than a school district) in a tax increment financing zone for which the 2002 taxes will be deposited into the tax increment fund. This provision does not apply to school districts or taxing units in counties with 500,000 or more in population. Other units, enter "0." $0 E. Add A and B, subtract C and D: $1,832,635,795 Truth - in -Taxation July 2002 D-2 Page: 2 2002 Effective Tax Rate Worksheet Entity Name: City of Euless File Name: Eule 17. Total value of properties under protest or not included on certified appraisal roll. A. 2002 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the district's value and the taxpayer's claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total here. $36,908,277 B. 2002 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 appraiier 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. + $81,826,224 Date: 11/23/2002 C. Add A and B: $118,734,501 18. SCHOOL DISTRICTS. Enter 2002 taxable value of over-65 homesteads with $0 tax ceilings. Other units enter "0". 19. 2002 total taxable value . Add lines 16E and 17C. Subtract line 18. $1,951,370,296 20. Total 2002 taxable value of properties in territory annexed after January 1, 2001. Include both real and personal property. Enter the 2002 value of property in territory annexed, including any territory annexed by the school district. $0 21. Total 2002 taxable value of new improvements and new personal property located in new improvements. "New" means the item was not on the appraisal roll in 2001. 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, 2001, and (2) be located in a new improvement. New improvements does include property on which a tax abatement agreement has expired for 2002. New improvements do not include mineral interests produced for the first time, omitted property that is back assessed, and increased appraisals on existing property. $68,159,126 Truth - in -Taxation — July 2002 Page: 3 D-3 2002 Effective Tax Rate Worksheet Entity Name: City of Euless File Name: Eule Date: 11/23/2002 22. Total adjustments to the 2002 taxable value. Add lines 20 and 21. 23. 2002 adjusted taxable value. Subtract line 22 from line 19. 24. 2002 effective tax rate. Divide line 15 by line 23 and multiply by 100 (per $100). 25. COUNTIES ONLY. Add together the effective tax rates for each type of tax the county levies. The total is the 2002 county effective tax rate (per $100). $68,159,126 $1,883,211,170 0.487561 A county, city, or hospital district that adopted the additional sales tax in August or November 2001, or in January or May 2002, 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 2002 D-4 Page: 4 2002 Rollback Tax Rate Worksheet Entity Name: City of Euless File Name: Eule Date: 11/23/2002 26. 2001 maintenance and operations tax rate (per $100). 27. 2001 adjusted taxable value. Enter the amount from line 11. 28. 2001 maintenance and operations taxes. A. Multiply line 26 by line 27 and divide by 100: $5,752,851 B. Cities, counties and hospital districts with additional sales tax: Amount of additional sales tax collected and spent on maintenance and operations in 2001. Enter amount from fiull year's sales tax revenue spent for M&O in 2001 fiscal year, if any. Other units, enter "0". Counties exclude any amount that was spent for economic development grants from the amount of sales tax spent: + $1,090,276 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": + $0 D. Transferring function: If discontinuing all of a department, fiinction, or activity and transferring it to another unit by written contract, enter the amount spent by the unit discontinuing the fimction in the 12 months preceding the month of this calculation. If the unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the unit operated the function. The unit discontinuing the function will subtract this amount in H below. The unit receiving the function will add this amount in H below. Other units, enter I1011 : E. Taxes refunded for years preceding tax year 2001: Enter the amount of M&O taxes refunded during the last budget year for tax years preceding tax year 2001. Types of refiinds include court decisions, Section 25.25(b) and (c) corrections, and Section 31.11 payment errors. Do not include refunds for tax year 2001. This provision applies only to tax years preceding tax year 2001: + $7,610 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. + $0 Truth - in -Taxation July 2002 D-5 0.311966 $1,844,063,725 Page: 1 (3) 2002 Rollback Tax Rate Worksheet Entity Name: City of Euless File Name: Eule Date: 11/23/2002 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 provision does not apply to school districts or taxing units in counties with 500,000 or more in 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 41 of the TEA worksheet for the 2002-2003 M&O component here. 30. 2002 adjusted taxable value. A. Enter line 23 from the effective tax rate worksheet. School districts, enter line 19; if a school district did not complete the Effective Tax Rate Worksheet, the school district does the following steps (1) to (5) below. (1) Total 2002 taxable value on the 2002 certified appraisal roll today. 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. (2) Total 2002 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the district's value and the taxpayer's claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total here. Total 2002 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. $0 $1,883,211,170 $0 $0 $0 $6,850,737 $0 Truth - in -Taxation — July 2002 Page: 2 D-6 2002 Rollback Tax Rate Worksheet Entity Name: City of Euless File Name: Eule (4) 2002 taxable value of over-65 homesteads with tax ceilings. (5) 2002 taxable value. Add lines (1), (2) and (3) and subtract (4) and enter above at A. B. School districts Subtract the 2002 captured appraised value of real property taxable by the school district in a tax increment financing zone for which the 2002 taxes will be deposited into the tax increment fund; other units, enter "0." $0 $0 Date: 11/23/2002 C. Subtract B from A: $1,883,211,170 31. 2002 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 (per $100). 32. 2002 rollback maintenance and operation rate. County, cities and others: Multiply line 31 by 1.08. School districts: Add $0.06 to line 31 (per $100). 33. Total 2002 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 the four conditions above. Include only amounts that will be paid from property tax revenue (or additional sales tax revenue). Do not include appraisal district budget payments. List the debt in "Schedule B: Debt Service." If using unencumbered funds, subtract unencumbered fund amount used from total debt and list remainder 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. 34. Certified 2001 excess debt collections. Enter the amount certified by the collector. 35. Adjusted 2002 debt. Subtract line 34 from line 33. 36. Certified 2002 anticipated collection rate. Enter the rate certified by the collector. If the rate is 100 percent or greater, enter 100 percent. 37. 2002 debt adjusted for collections. Divide line 35 by line 36. 0.363780 0.392882 $3,878,850 $0 $3,878,850 100.00% $3,878,850 Truth - in -Taxation — July 2002 Page: 3 D-7 2002 Rollback Tax Rate Worksheet Entity Name: City of Euless File Name: Eule 38. 2002 total taxable value. Enter the amount on line 19. School districts enter line 30C. Date: 11/23/2002 $1,951,370,296 39. 2002 debt tax rate. Divide line 37 by line 38 and multiply by 100 (per $100). 0.198775 40. 2002 rollback tax rate. Add lines 32 and 39 (per $100). 0.591657 41. COUNTIES ONLY. Add together the rollback tax rates for each type of tax the county levies. The total is the 2002 county rollback tax rate (per $100). ANY taxing unit that has adopted the additional sales tax must complete the Additional Sales Tax Rate Worksheet. Any taxing unit seeking additional rollback protection for pollution control expenses should complete the Additional Rollback Protection for Pollution Control Worksheet. Truth - in -Taxation — July 2002 D-8 Page: 4 Additional Sales Tax Rate Worksheet Entity Name: City of Euless File Name: Eule 42. Units that adopted the sales tax in August or November 2001, or in January or May 2002. Enter State Comptrollers estimate of taxable sales for previous four quarters. Units that adopted the sales tax before August 2001, skip this step Estimated sales tax revenue. 43. 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 2001, OR IN JANUARY OR MAY 2002. Multiply the amount on line 42 by the sales tax rate (.01 or .005 or .0025, as applicable) and multiply the result by .95. -- OR -- UNITS THAT ADOPTED THE SALES TAX BEFORE AUGUST 2001. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. 44. 2002 total taxable value. Enter the amount from line 38 of the rollback tax rate worksheet. $1,951,370,296 Date: 11/23/2002 $0 45. Sales tax adjustment rate. Divide line 43 by line 44 and multiply by 100 (per $100). 46. 2002 effective tax rate, unadjusted for sales tax. Enter the rate from line 24 or 25, as applicable, on the effective tax rate worksheet (per $100). 47. 2002 effective tax rate, adjusted for sales tax. UNITS THAT ADOPTED THE SALES TAX IN AUGUST OR NOVEMBER 2001, OR IN JANUARY OR MAY 2002. Subtract line 45 from line 46 (per $100). OR UNITS THAT ADOPTED THE SALES TAX BEFORE AUGUST 2001. Enter line 46. Do not subtract (per $100). 48. 2002 rollback tax rate, unadjusted for sales tax. Enter the rate from line 40 or 41, as applicable, of the rollback tax rate worksheet (per $100). 49. 2002 rollback tax rate, adjusted for sales tax. Subtract line 45 from line 48 (per $100). $1,117,392 0.057262 0.487561 0.487561 0.591657 0.534395 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 2002 Page: 1 D-9 Additional Rollback Protection for Pollution Control Entity Name: City of Euless File Name: Eule 50. 51. 52. Certified expenses from TNRCC. Enter the amount certified in the determination letter from TNRCC. The taxing unit shall provide its assessor with a copy of the letter. 2002 total taxable value. Enter the amount from line 38 of the rollback rate worksheet. Additional rate for pollution control. Divide line 50 by line 51 and multiply by 100 (per $100). 53. 2002 rollback tax rate, adjusted for pollution control. Add line 52 to one of the following lines (as applicable): line 40, line 41 (counties) or line 49 (units with the additional sales tax) (per $100). Truth - in -Taxation — July 2002 D-10 Date: 11/23/2002 $0 $1,951,370,296 0.000000 0.534395 2002 Property Tax Rates in City of Euless This notice concerns 2002 property tax rates for City of Euless. It presents information about three tax rates. Last year's tax rate is the actual rate the taxing unit used to determine property taxes last year. This year's effective tax rate would impose the same total taxes as last year if you compare properties taxed in both years. This year's rollback tax rate is the highest tax rate the taxing unit can set before taxpayers can start tax rollback procedures. In each case these rates are found by dividing the total amount of taxes by the tax base (the total value of taxable property) with adjustments as required by state law. The rates are given per $100 of property value. Last year's tax rate: Last year's operating taxes $ 5,780,655 Last year's debt taxes $3,433,342 Last year's total taxes $9,213,997 Last year's tax base $1,852,975,944 Last year's total tax rate 0.497254 /$100 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 0.487561 /$100 x I.03=maximum rate unless unit publishes 0.502187 /$100 notices and holds hearing This year's rollback tax rate: Last year's adjusted operating taxes (after $6,850,737 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 $1,883,211,170 = This year's effective operating rate 0.363780 /$100 x 1.08 = this year's maximum operating rate 0.392882 /$100 + This year's debt rate 0.198775 /$100 = This year's rollback rate 0.591657 /$100 - Sales tax adjustment rate 0.057262 /$100 = Rollback tax rate 0.534395 /$100 $9,181,809 $1,883,211,170 Statement of Increase/Decrease If City of Euless adopts a 2002 tax rate equal to the effective tax rate of $0.487561 per $100 of value, taxes would increase compared to 2001 taxes by $300,124. 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 $421,201 Schedule B 2002 Debt Service The unit plans to pay the following amounts for long-term debts that are secured by property taxes. These amounts will be paid from property tax revenues (or additional sales tax revenues, if applicable). Principal or Interest to be Contract Payment Paid from Other Description to be Paid from Property Amounts Total of Debt Property Taxes Taxes to be Paid Payment Gen Oblig Ref $117,838 $432,162 $0 $550,000 Bonds, Series 1985-A Gen Oblig Ref $525,000 $95,791 $0 $620,791 Bonds, Series 1993 Certificates of $210,000 $233,070 $0 $443,070 Oblig, Series 1995 Certificates of $200,000 $229,548 $0 $429,548 Oblig, Series 1998 Gen Oblig $130,000 $232,560 $0 $362,560 Bonds, Series 2000 Certificates of $285,000 $502,783 $0 $787,783 Oblig, Series 2000A General Oblig $185,000 $303,706 $0 $488,706 Bonds, Series 2001 Certificates of $170,000 $277,332 $0 $447,332 Oblig, Series 2001 Taxable Cert $165,000 $813,512 $0 $978,512 of Oblig, Series 2000 Bank Charges $0 $0 $5,500 $5,500 $0 $0 $0 $0 Total required for 2002 debt service $5,1 13,802 - Amount (if any) paid from funds listed in Schedule A $50,000 - Amount (if any) paid from other resources $1,184,952 - Excess collections last year $0 = Total to be paid from taxes in 2002 $3,878,850 + Amount added in anticipation that the unit will collect only 100.00% of its taxes in 2002 = Total debt levy $3,878,850 Schedule C: Expected Revenue from Additional Sales Tax In calculating its effective and rollback tax rates, the unit estimated that it will receive $1,1 17,392 in additional sales and use tax revenues. $0 This notice contains a summary of actual effective and rollback tax rates' calculations. You can inspect a copy of the full calculations at Building B, 201 N. Ector Drive, Euless, TX 76039. Name of person preparing this notice: Loretta Getchell Title: Director of Fiscal & Administrative Services Date prepared: July 25, 2002 D-12 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 with rankings from departments and the City Manager. Rankings of "1" are those items that should be funded in FY2001-02. Those items ranked as "2" should be funded in FY2002-03 if funding is available. Items ranked as "3" are needed capital items but can wait until future fiscal years. D-13 Department Fund Community Serv. General Fund Fire General Fund Finance/Admin 1 General Fund Fire 1 General Fund Fire 1 General Fund Public Works 1 Service Center IPublic Works ( Water & Sewer Division Parks EMS/Suppression Municipal Court Fire Marshal Admin. Fleet Ops. Engineering Supplemental Requests - FY 2003 (By Fund) Program Description Irrigation Contractual Maintenance Firefighter/Paramedics and third Ambulance (9) !Juvenile Case Manager (Additional Fire Inspector (Computer Support Specialist Full Time Mechanic Full Time Storm Water Phase II Inspector (formerly Workforce) Prog. Type Prog. Totals Dept. Dept. CMO Cost Priority Rank Rank Supplemental $ 663,432.00 I$ 678,432.00 1 I 1 2 Supplemental I$ 46,050.00 I$ 46,050.00 I 1 I 2 1 3 1 Supplemental I$ 106,990.00 I$ 153,040.00 I 3 I 2 1 3 I Supplemental) $ 61,417.00 I$ 214,457.00 I 2 I 2 1 4 I SupplementalI $ 30,932.00 I$ 30,932.00 I 1 I 1 1 3 Supplemental Department Fund Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Public Works Non -Departmental Non -Departmental Non -Departmental Information Serv. Information Serv. Information Serv. Police Police Non -Departmental I Information Serv. Information Serv. Information Serv. Police Fire Fire Fire Public Works Public Works Public Works Public Works Information Serv. Community Serv. Fire Community Serv. Public Works Public Works Fire Information Serv. Information Serv. Information Serv. Fire Non -Departmental Car Rental Car Rental Car Rental Car Rental Car Rental Car Rental Car Rental Car Rental Car Rental CCPD CCPD CCPD CCPD CCPD 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 General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Division Non -Departmental Non -Departmental Non -Departmental Non -Departmental Non -Departmental Facility Maint. Non -Departmental Non -Departmental Non -Departmental Police Police Police Admin. Admin. Non -Departmental Fire Police Information Serv. Police Serv. EMS/Suppression EMS/Suppression EMS/Suppression Facility Maint. Facility Maint. Facility Maint. Facility Maint. Information Serv. Swimming Pools EMS/Suppression Library Facility Maint. Engineering EMS/Suppression Police Fire Information Serv. EMS/Suppression Non -Departmental Capital Requests - FY 2002 By Fund Program Description 50th Year Celebration Lobby Fee I Monument Sign Program for City of Euless l Fire Station # 3 ITransfer to Drainage CIP I Building A Remodel ITransfer to Car Rental CIP I Municipal Complex Landscaping (Transfer to Street Fund - Mid Cities (Funded thru FB) Computer for Crime Scene (3) 19" LCD Monitors (2) PC's w/software for CID i(10) Portable Motorola Radios Upgrade Comm. Center, Centra Com Radio Consoles Transfer to Drainage CIP (10) Core! Software Packages ($4,000) Map Scenes Software & Maintenance Laser Printer Laptop Batteries Rescue Saws (2) Furniture for Fire Stations - Mattresses Nozzles Carpet Replacement. Library Conference Room Building C - Interior Upgrade Window Replacement Program Energy Conservation Measures ($19,147.50) Miscellaneous Software Diving Board Replacement - South Euless Pool Structural Leather Fire Boots (51 pairs) Ricoh Copier for Staff, plus maintenance contract Building B - Interior Upgrade Traffic Signal Upgrades - Phase 2 Portable Motorola Radios w/Microphones (4) Additional Groupwise Licenses (3) Touahbook Laptop Computers ($24,000) Replacement Network & Desktop Printers & Laptops (2) Emergency Generators for FS#1 and #3 ($39,446) Salary Adiustment Prog. Prog. Totals Dept. Dept. Priority Rank CMO Rank Capital $ 50,000 $ 50,000 8 1 1 Capital $ 50,000 $ 100,000 9 2 1 Capital $ 100,000 $ 200,000 11 2 1 Capital $ 400,000 $ 600,000 1 1 Capital $ 500,000 $ 1,100,000 1 1 Capital $ 998,550 $ 2,098.550 13 1 1 Capital $ 1,175,000 $ 3,273,550 1 1 Capital $ 30,000 $ 3,303,550 10 2 2 Capital $ 250,000 $ 3,553,550 1 1 3 Capital $ 2,300I $ 2,300 I 5 I 11 1 Capital $ 3,000 $ 5,300 4 1 Capital I 3,800 1$ 9,100 1 3 I 1 1 1 Capital I 21,000 1$ 30,100 1 2 I 1 1 1 Capital I$ 325,000 1$ 355,100 1 1 1 1 1 1 Capital I$ 225,000 1$ 225,000 I 1 1 1 1 Capital $ 1,000 $ 1.000 9 1 1 Capital $ 1,500 $ 2.500 8 1 1 Capital $ 1,600 $ 4,100 3 1 1 Capital $ 2,000 $ 6.100 2 1 1 Capital $ 3,000 $ 9,100 4 1 1 Capital $ 3,900 $ 13.000 7 1 1 Capital $ 6,640 $ 19,640 6 1 1 Capital $ 8,000 $ 27,640 5 1 1 Capital $ 10,000 $ 37,640 6 2 1 Capital $ 10,000 $ 47,640 10 1 1 Capital $ 10,000 $ 57,640 12 1 1 Capital $ 10,000 $ 67,640 4 1 1 Capital $ 10,000 $ 77,640 2 1 1 Capital $ 10,200 $ 87.840 5 1 1 Capital $ 11,322 $ 99,162 1 1 1 Capital $ 12,000 $ 111,162 7 3 1 Capital $ 12,000 $ 123.162 4 1 1 Capital $ 14,000 $ 137,162 3 1 1 Capital $ 16,000 $ 153,162 6 1 1 Capital $ 16,000 $ 169,162 11 1 1 Capital $ 17,220 $ 186,382 2 1 1 Capital $ 20,000 $ 206.382 1 1 1 Capital $ 20,000 $ 226,382 5 1 1 Department Fire Community Serv. Non -Departmental Non -Departmental Information Serv. Non -Departmental Non -Departmental Non -Departmental Non -Departmental Fire Information Serv. Public Works Public Works Police Information Serv. Community Serv. Public Works Public Works Finance/Admin Information Serv. Public Works Fire Finance/Admin Planning & Dev. Community Serv. Community Serv. Economic Develop. Community Serv. Community Serv. 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 General Fund General Fund General Fund General Fund General Fund Golf Course Golf Course Division EMS/Suppression Recreation Non -Departmental Non -Departmental Information Serv. Non -Departmental Non-Deoartmental Non -Departmental Non -Departmental Fire Marshall Library Facility Maint. Facility Maint. Police Serv. Library Library Facility Maint. Facility Maint. Finance Adm Comm. Serv. Facility Maint. EMS/Suppression Municipal Court Non -Departmental Non -Depart. Maintenance Capital Requests - FY 2002 By Fund Program Description Lifepak Biphasic Defibrillator/Monitor Part -Time Rec Center Staff ($46,029) Incentive Program - Exempt Employees Transfer to Risk Management (46) Replacement PC's ($75,000) Retiree Adiustment Contingency Transfer to Insurance Street Overlay Fire Arms (30) W2K Pro & Deep Freeze Building A - Repaint Lower Area Library, Repaint interior staff offices In -car Laptop Mobile Communication Software Barcode Scanners & Receipt Printer Security Cameras Campus Lighting Upgrade Simmons Center - Repaint and Carpet Internal Controls Audit - Municipal Court Web-Trac Internet Software Restripe of City Building Parking Lots Class A Dress Uniforms (9) Teen Court Van Amortization 'C omputer uter Hardware & Software Replacement Full giized Pick-up Truck Half Cent Tax I Economic Develop 'Aerials Impressions Half Cent Tax Library IMaterials Half Cent Tax 1 Parks 'Transfer to CIP for Parks C Texas Star, Phase III Community Serv. Hotel/Motel Community Serv. Hotel/Motel Public Works Information Serv. Non -Departmental IInformation Serv. Information Serv. 1 Information Serv. Adm Adm Service Center Fleet Ops. Water & Sewer Information Serv. Water & Sewer Non -Departmental Water & Sewer I Information Serv. Water & Sewer Information Serv. Water & Sewer Information Serv. Historical Preservation Games of Texas Refinish Shop Floor to protect epoxy coating AutoCAD Software Upgrade HEB Chamber of Commerce Building Fund 1(1) Replacement Server/Workstation Network Management Software I Hard Drive Upgrade for AS400 Prog. Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Prog. $ 23,350 $ 24.000 $ 30,000 $ 50,000 $ 50,000 $ 50,000 $ 80,000 $ 150,000 $ 300,000 $ 1,500 $ 5,146 $ 6.000 $ 6,000 $ 7,750 $ 7,842 $ 8,500 $ 10,000 $ 15,000 $ 15,000 $ 15,130 $ 18,000 $ 4,250 $ 6,000 $ 20,000 $ 20,000 $ 28,000 I$ 1$ Totals $ 249,732 $ 273,732 $ 303,732 $ 353.732 $ 403,732 $ 453,732 $ 533.732 $ 683,732 $ 983,732 $ 985,232 $ 990,378 $ 996.378 $ 1,002,378 $ 1,010,128 $ 1,017,970 $ 1,026.470 $ 1,036,470 $ 1,051,470 $ 1,066,470 $ 1,081,600 $ 1,099,600 $ 1,103,850 $ 1,109,850 $ 1,129,850 Dept. Priority 2 1 6 1 4 3 1 2 8 5 1 8 1 10 3 11 9 2 7 3 9 1 1 $ 20,000 2 $ 48,000 1 15.000 $ 75.000 $ 350,000 1 $ 15,000 90,000 440,000 1 1 $ 10,000 $ 10,000 1 $ 10,000 $ 20,000 2 Capital $ 10,407 $ 10,407 1 Capital Capital Capital Capital Capital I$ 1$ Is 3.500 $ 5,000 $ 9,000 I $ 10,000 I $ 15,000 I $ 3,500 4 8,500 17,500 1 27,500 7 42,500 6 Dept. Rank 1 2 1 1 1 1 1 1 2 1 3 2 1 1 2 2 2 2 1 4 2 1 1 CMO Rank 1 2 2 2 2 2 2 2 2 2 2 2 2 3 3 3 1 1 1 2 2 1 1 1 1 Department Public Works Non -Departmental Information Serv. Information Serv. Non -Departmental Non -Departmental Non -Departmental Information Serv. Information Serv. Non -Departmental Fund Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Division Facility Maint. Non -Departmental Information Serv. Information Serv. Non -Departmental Non -Departmental Non -Departmental Information Serv. Information Serv. Non -Departmental Capital Requests - FY 2002 By Fund Program Description HVAC partial replacement #2 - City wide Salary Adiustment Server Operating System Software Upgrade Microsoft Office Software Upgrades ($35,000) Contingency Annual Sidewalk Program CDBG Program Update Planimetric Data Software Motorized Cart for Toying equipment between buildings Utility Rehab - Manholes Prog. Prog. Totals Dept. Dept. CMO Priority Rank Rank Capital $ 20,000 $ 62,500 2 1 1 Capital $ 20,000 $ 82,500 3 1 1 Capital $ 22,000 $ 104,500 2 1 1 Capital $ 25,000 $ 129,500 3 1 1 Capital $ 90,000 $ 219,500 2 1 1 Capital $ 100,000 $ 319,500 7 1 1 Capital $ 270,000 $ 589,500 1 1 1 Capital $ 92,000 $ 681,500 5 2 2 Capital $ 7,500 $ 689,000 8 1 3 Capital $ 50,000 $ 739,000 4 1 3 This page intentionally left blank. INDEX Accounting Budget, p. 80 Administration Budget, p. 66 All Other Enterprise Operating Funds, p. 56 Animal Control Budget, p. 134 Annual Debt Service, p. 263 Arbor Daze Festival Budget, p. 176 Athletic Complex Budget, p. 192 Average Homeowner, p. 37 Average Residential Value History & Typical Tax Bill, p. 35 Basis of Accounting and Budgeting, p. A-1 Benefits and Insurance Budget, p. 214 Betterment Fund Budget, p. 142 Bond Rating History, p. 262 Bonds - Debt Service Schedules, p. 263 through 288 Budget Message Budget Ordinance, p. B-5 Budget Process, p. 6 Budget Schedule, p. 9 Capital and Supplemental Requests and Projects, p. D-14 Capital Equipment Purchases & Improvement Projects, p. D-13 CAPITAL IMPROVEMENT PROGRAM - published under separate cover Capital Improvement Program Description, p. 223 Capital Improvements Funded Drainage, p. 241 Capital Improvements Policy, p. 224 Capital Improvements, Funded Streets, p. 243 Capital Improvements, Funded Wastewater, p. 248 Capital Improvements, Funded Water, p. 251 Capital Improvements, Other Funded Projects, p. 255 Capital Improvements Summary, p. 228 Capital Project Funds (current), p. 227 Capital Projects Proposed FY2002, p. 233 Car Rental Tax Budget, p. 209 Cash & Debt Management Budget, p. 220 City Charter, Excerpts, p. 10 City Council Budget, p. 64 City Engineer Budget (General Fund), p. 136 City Engineer Budget (Water & Sewer Fund), p. 154 City Planning Budget, p. 112 City Secretary Budget, p. 68 Composition of Debt Service, GO Bonds Graph, p. 264 Cost of City Services, p. 34 Crime Control & Prevention District Budget, p. 207 Current Capital Projects, p. 227 Debt, Introduction to, p. 260 Departmental Budgets, General Fund, p. 48 Development Revenue Summary, p. 45 Development & Planning Budget, p.112 Drainage Capital Projects, p. 241 Drainage Utility Maintenance Budget, p. 172 Effective Tax Rate Worksheet, p. D-1 Emergency Management Budget, p. 104 Environmental Health Budget, p. 116 Euless Development Corporation Operations, p. 199 Euless Development Corporation, Economic Development, p. 205 Euless Development Corporation, Library, p. 203 Euless Development Corporation, Parks, p. 201 Every Week In Euless, p. 4 Excerpts from City Charger, p. 10 Expenditure Sources, General Fund, p. 47 Expenditure Sources, Water & Sewer Fund, p. 53 Facility Maintenance Budget, p. 70 Finance Budget, p. 76 Fire Department Administration Budget, p. 106 Fire Marshal's Budget, p. 102 Fire, Suppression & Emergency Medical Service Budget, p. 108 Fiscal Policies, p. 12 Fleet Services Budget, p. 170 Franchise Tax Revenues, Summary, p. 44 Fund Balance Summary, p. 20 Fund Balance, Capital Improvements Projects, pp 228-230 Fund Balance, General Governmental, p. 20 Fund Balance, Internal Service, p. 61 Fund Balance, Special Revenue, p. 57 Fund Balance Summary (Operating & Capital), p. 20 Fund Relationships, p. A-2 General Fund Expenditure Sources, p. 47 General Fund Expenditures by Department, p. 64 General Fund Expenditures Multi -Year Comparison, p. 49 General Fund Multi -Year Analysis, p. 33 General Fund Per Capita Expenditures, p. 50 General Fund Revenue Assumptions, p. 32 General Fund Revenue Sources, p. 31 Geographic Information Systems Budget, p. 148 Glossary of Terms, p. A-4 Golf Course Budgets, pp 180 through 190 Golf Course Cart Operations Budget, p. 190 Golf Course Conference Center Budget, p. 188 Golf Course Food & Beverage Budget, p. 186 Golf Course Maintenance Budget, p. 182 Golf Course Nondepartmental Budget, p. 180 Golf Course Pro Shop Budget, p. 184 Hotel/Motel Tax - Community Services, p. 197 Hotel/Motel Tax - Economic Development, p. 195 Human Resources Budget, p. 84 Information Services Budget, p. 82 Inspection Services Budget, p. 114 Insurance, Employee Benefits, p. 214 Insurance, Risk, Liability & Workers' Compensation, p. 214-218 Internal Service Operating Funds, p. 61 Introduction to Debt, p. 260 Jail (Police Detention) Budget, p. 98 Legal Services, General Fund, p. 144 Legal Services, Water & Sewer Fund, p. 168 Leisure Services Budget, p. 120 Library Budget, p. 72 Long Range Issuance Schedules, p. 262 Mayor and City Council Budget, p. 64 Meter Reading Budget, p. 162 Mission Accomplished, p. 3 Mission Statement, p. 2 Monthly Service Charges, p. 30 Multi -Year Financial Plan, pp C-1 through C18 Multi -Year Financial Plan, Other Information, p. C-19 through C-39 Municipal Court Budget, p. 78 Municipal Court Case Volume, p. 43 Municipal Court Revenues, p. 42 Nondepartmental, General Fund, p. 140 Nondepartmental, Golf Budget, p. 180 Nondepartmental, Water & Sewer Budget, p. 166 Notice of Public Hearing on Property Tax Rate, p. D-12 Operating Budget Summary - Expenditures, p. 29 Operating Budget Summary - Revenues, p. 28 Organization Chart, p. 5 Other Enterprise Operating Funds, p. 56 Overlapping Tax Liability, p. 37 Parks Budget, p. 122 Personnel Counts by Department, p. 293-303 Personnel Counts by Fund, p. 292 Personnel Counts, p. 291 Planning & Development Budget, p. 112 Police Administration Budget, p. 90 Police Criminal Investigation Budget, p. 94 Police Detention (Jail) Budget, p. 98 Police Patrol Budget, p. 92 Police Service Budget, p. 96 Projects & Special Events Budget, p. 126 Property Tax Revenues, YTD Collection, p. 39 Property Taxes, FY2003 Estimates, p. 36 Property Taxes, Rates (historical), p. 38 Purchasing Budget, p. 86 Recreation Administration Budget, p. 128 Recreation Classes Budget, p. 174 Recycling Budget, p. 152 Revenue Assumptions General Fund, p. 32 Revenue Assumptions Water & Sewer Fund, p. 52 Revenue Sources, General Fund, p. 31 Revenue Sources, Water & Sewer, p. 51 Risk Management Budget, p. 216 Sales Tax Revenue Bonds, Composition, p. 283 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. 40 Sewage & Treatment Budget, p. 160 Short -Term Motor Vehicle Rental Tax, p. 60 Softball World Budget, p. 178 Special Revenue Funds, p. 57 Street Maintenance Budget, p. 132 Streets, Capital Projects, p. 243 Summary of Franchise Tax Revenues, p. 44 Summary of Fund Balance, p. 19 Summary of Sales Tax Revenues, p. 40 Swimming Pools Budget, p. 124 Tax Exemption Ordinance (Over 65), p. B-3 Tax Rate Ordinance, p. B-8 Tax Roll Ordinance, p. B-1 Typical Tax Bill, Average Residential Value History, p. 35 Utility Billing Office Budget, p. 146 Vehicle & Equipment Replacement Budget, p. 212 Wastewater Capital Projects, p. 248 Water Capital Projects, p. 251 Water & Sewer Departmental Budgets, p. 54 Water & Sewer Expenditure Sources, p. 53 Water & Sewer Expenditures Multi -Year Comparison, p. 55 Water & Sewer Fund, Expenditures by Departments, p. 54 Water & Sewer Revenue Assumptions, p. 52 Water & Sewer Revenue Sources, p. 51 Water Distribution Budget, p. 158 Water Production Budget, p. 156 Welcome to the City of Euless, p. 1 Where does the money come from, p. 26 Where does the money come go, p. 27 Workers' Compensation Budget, p. 218