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FY 2002 Annual Operating Budget
F P City of Euless Lnnuu( Operatittg Budget ffiscaf9tear Thd?ng September3Q, 2002 qu[ess1 Texas About the cover... . The Himes Log Cabin, constructed in the 1 a50's by Andrew Jackson Himes, was donated to the City by his descendent, Shirley Himes. The cabin was restored to its original state by Bill Marquis, who is known throughout the State of Texas for the quality of his restoration work. The cabin is now located in the City's Heritage Park, along with the first brick house built in the City of Euless, as we strive to preserve the past while preparing for the future. City of Euless Annua1 Operating Budget Fiscal Year Ending Septeinbei' 30, 2002 201 North Ector Drive Euless, Texas 76039 (817) 685-1826 Cr r Y 0F'1CIALS MARY LIB SALMI, MAYOR CARL TYSON, COUNCIL MEMBER PLACE ONE AND MAYOR PRO TEM LEON HOGG, COUNCIL MEMBER PLACE TWO BOB EDWARDS, COUNCIL MEMBER PLACE TtatEE CHARLES MILLER, COUNCIL MEMBER PLACE FOUR GLENN PORTERF I LLD, COUNCIL MEMBER PLACE FT v V VEVA LOU MASSEY, COUNCIL MEMBER PLACE SI X JOE B FNNIG, CITY MANAGER Gary McKarie Deputy City Manager Loretta Getchell, CPA Director of Fiscal & Administrative Services BOARDS & COMMISSIONS I ANIMAL SHELTER ADVISORY BOARD Gayla J. Maas, DVM Tammy Hawley Leon Hogg Clyde Cullum CIVIL SERVICE COMMISSION Harold Samuels Robert Bouse Larry Beaver Carla Shields CRIME CONTROL & PREVENTION DISTRICT Ron Shields Charlie Miller Carl Tyson Mayor Mary Lib Saleh Susan Crim Donald Martin Barney Snitz Glenn Porterfield Loretta Getchell Leonard Carmack ECONOMIC DEVELOPMENT ADVISORY BOARD Rudy Martinez Robert Woolridge Michael Cornell Mike Utzman Ned Burleson Brenda Jenkins Alex Horton Alaudin Khuwaja Robert Carter Donna Mickan Rick Vaughn 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 Helen Lightbody Michelle Burger Bill Byers Weldon Cannon Diana Crawford Betty Fuller Troy Fuller Nell Hicks Evelyn Nimes Vada Johnson Willie Mae McCormick Iva Nail Robert Nail John Paschall Helen Payton Don Tharp Craig Ward Jean Whitener Ralph Williamson INDUSTRIAL DEVELOPMENT AUTHORITY Mary Lib Saleh Bobby Baker Glenn Porterfield Helen Lightbody Harold Samuels Leon Hogg Veva Lou Massey Bob McFarland, City Attomey W. Boyd London, Jr., Advisory Counsel LIBRARY BOARD Betty Fuller Kathy Grove LuAnn Portugal Charles McGehee Alex Horton Bernard Snitz PARKS AND LEISURE SERVICES BOARD Eric Owens Mike Daniel Carl Miller Stacey Hollinger Glendora Waldrup Bruce Ebert Boyce Byers Carroll Scott PLANNING AND ZONING COMMISSION Richard McNeese Mike Grove John Deithloff Gene Sloan Monty Huffman Bill Tarin Ron Hughes STREET NAMING COMMITTEE Ralph Williamson Linda Senisch Betty Watson ZONING BOARD OF ADJUSTMENT Robert McMillon Victor Blood Perry Bynum Thomas Stover Tony May Eddie Price Luther Dube 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 Larry Beaver Julie Neal Geri Sorg Kacey Thomas Veva Lou Massey, Liaison GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Euless Texas For the Fiscal Year Beginning October 1, 2000 President Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented an award of Distinguished Presentation to the City of Euless for its annual budget for the fiscal year beginning October 1, 2000 and ending September 30, 2001. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as an operations guide, as a financial plan, and as a communication device. The award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. Page No. * TAB 1 1-15 17 18 19 20 21 22 — 24 TABLE OF CONTENTS 2001-2002 BUDGET Title CITY OFFICIALS GFOA DISTINGUISHED BUDGET PRESENTATION AWARD BUDGET MESSAGE, INTRODUCTION & OVERVIEW Budget Message The City of Euless, Texas Mission Statement Mission Accomplished Every Week in Euless Organization Chart Budget Process 25 Budget Schedule 26 — 27 Excerpts from City Charter 28 — 34 Fiscal Policies * TAB 2 35 FINANCIAL SUMMARIES Summary of Fund Balance 36 — 41 Fund Balance Summary 42 Where does the money come from? 43 Where does the money go? 44 Operating Budget Summary - Revenues 45 Operating Budget Summary — Expenditures 46 Monthly Service Charges 47 General Fund Revenue Sources 48 General Fund Revenue Assumptions 49 General Fund Multi -Year Analysis 50 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 FY01 budget General Fund five-year analysis One -page comparison of monthly costs of services incurred by citizens Page No. Title 51 Average Residential Value History & Typical Tax Bill 52 Property Taxes 53 Average Homeowner 54 Property Taxes, Rates 55 Property Tax Revenues Year to Date Collection Review 56 — 57 Summary of Sales Tax Revenues 58 Municipal Court Revenues 59 Municipal Court, Case Volume 60 Summary of Franchise Tax Revenues 61 Development Revenue Summary 63 General Fund Expenditure Sources 64 General Fund 65 General Fund Expenditures 66 General Fund Per Capita Expenditures 67 Water & Sewer Revenue Sources 68 Water & Sewer Revenue Assumptions 69 Water & Sewer Expenditure Sources 70 Water & Sewer Fund 71 Water & Sewer Expenditures 72 All Other Enterprise Operating Funds 73 74-75 76 �i TAB 3 78 Speciai Revenue Operating Funds Summary of Sales Tax Internal Service Operating Funds GENERAL FUND Mayor and City Council 80 Administration Description Graph illustrating variations in property values since 1990, per Tarrant County Appraisal District, plus tax calculations for 3 categories of homes Estimated Revenues FY01 and proposed fund distribution Overlapping property tax liability with pie showing percentage of taxes for schools, colleges, hospitals, and county Historical property rates - direct and overlapping Detail of monthly property tax revenues collected Summary of General Fund Sales Tax Revenues and Additional'/¢ to reduce property tax History of revenues for 3 years plus budget variance Review of 3 year case load, appeals, and graph illustrating increase in case load Fees from public utilities, actual vs. budget Graph and data comparing 3 years revenue Details of departmental expenditures plus pie chart Departmental budgets with breakdown of Personnel, Operations and Capital Multi -Year Comparison — Graph Expenditure table by department with Consumer Price Index comparisons Details and pie chart showing sources of revenues in the Water & Sewer Fund Assumptions utilized for FY01 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 budgets for internal service funds, revenues and expenditures All departmental budgets include expenditure history, department goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts Page No. Title 82 City Secretary's Office 86 Finance Administration 88 Municipal Court of Record 90 Accounting 92 Information Services 94 Human Resources 96 Purchasing 100 Police Administration 102 Police Patrol 104 Police Criminal Investigation Division 106 Police Service 108 Police Detention 112 Fire Marshal's Office 114 Fire - Emergency Management 116 Fire Department Administration 118 Fire - Emergency Medical Service/Suppression 122 Planning 124 Inspection Services 126 Environmental Health 130 Leisure Services 132 Parks 134 Swimming Pools 136 Projects & Special Events 138 Recreation Administration 140 Library 144 Street Maintenance 146 Animal Control 148 City Engineer 150 Facility Maintenance 154 Nondepartmental, General Fund 156 Betterment Fund 158 Legal Services * TAB 4 ENTERPRISE FUNDS 160 Utility Billing Office 162 Geographical Information Systems (GIS) 166 Recycling 168 City Engineer - Water & Sewer Fund 170 Water Production 172 Water Distribution 174 Sewage & Treatment 176 Meter Reading Description Page No. Title Description 180 Nondepartmental, Water & Sewer 181-A Nondepartmental, Legal Services, Water & Sewer Fund 182 Fleet Services 184 Drainage Utility Maintenance 186 Recreation Classes 188 Arbor Daze Festival 190 Softball World 192 Golf Course — Nondepartmental 194 Golf Course — Maintenance 196 Golf Course — Pro Shop 198 Golf Course — Food & Beverage 200 Golf course — Conference Center Operations 202 Golf Course — Cart Operations and Driving Range 204 Athletic Complex * TAB 5 SPECIAL REVENUE FUNDS 208 Hotel/Motel Fund — Economic Development 210 Hotel/Motel Fund — Community Services 212 Euless Development Corporation Operations 214 Euless Development Corporation — Parks 216 Euless Development Corporation - Library 218 Euless Development Corporation - Economic Development 220 Crime Control & Prevention District 222 Car Rental Tax TAB 6 INTERNAL SERVICE FUNDS 226 Vehicle and Equipment Replacement Fund 228 Benefits and Insurance 230 Risk Management, Safety and Liability Insurance 232 Workers' Compensation Insurance 234 Cash and Debt Management Page No. * TAB 7 Title Description CAPITAL IMPROVEMENT PROGRAM Note: 238 Capital Budget and Program 239 — 241 Capital Improvement Program Policy 242 Current Capital Projects Funds 243-245 246 — 247 248 — 251 252 — 253 254 — 259 260 — 262 263 — 265 266 — 270 * TAB 8 272 — 273 274 275 Fund Balance Summary Capital Improvement Program FY2001 Proposed Projects Funded Drainage Projects Funded Street Projects Funded Wastewater Projects Funded Water Projects Other Funded Projects DEBT SCHEDULES Introduction to Debt Long Range Issuance Schedules and Bond Rating History Annual Debt Service 276 Composition of G.O. Debt Service 277 GO Refunding Bonds, Series 1985-A 278 Public Property Finance Contractual Obligations, Series 1992 279 GO Refunding Bonds, Series 1993 280 Tax & Waterworks and Sewer System, Series 1995 281 Tax & Waterworks and Sewer System, Revenue Certificate of Obligation, Series 1998 282 General Obligation Bonds, Series, 2000 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 FY2001 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 Debt Service Schedules Debt Service Schedules Debt Service Schedules Page No. Title Description 283 Tax and Waterworks System, Revenue Debt Service Schedules Certificates of Obligation, Taxable Series 2000 284 Tax and Waterworks and Sewer System, Debt Service Schedules Revenue Certificates of Obligation (Limited Pledge, Series 2000A 285 General Obligation Bonds, Series 2001 Debt Service Schedules 286 Tax & Waterworks and Sewer System Debt Service Schedules (Surplus) Revenue Certificates of Obligation, Series 2001 287 Composition of Golf/Softball GO Bonds Graph summarizing debt service requirements 288 Tax and Golf Course Certificates of Debt Service Schedules Obligation, Series 1995 289 Tax and Softball Park Certificates of Debt Service Schedules Obligation, Series 1996 290 Tax Notes (Golf Carts & Equipment), Debt Service Schedules Series 1996 291 Tax and Waterworks & Sewer system Debt Service Schedules Revenue Certificates of Obligation, Series 2000A 292 Composition of Debt Service - Drainage Graph summarizing debt service requirements Utility Bonds 293 Municipal Drainage Utility System Debt Service Schedules Revenue Bonds, Series 1991 294 Composition of Debt Service - Water & Graph summarizing debt service requirements Sewer 295 W&S System Revenue Bonds, Series Debt Service Schedules 1965 296 W&S System Revenue Refunding Debt Service Schedules Bonds, Series 1967 297 Waterworks & Sewer System Revenue Debt Service Schedules Refunding Bonds, Series 1991 298 Waterworks & Sewer System Revenue Debt Service Schedules Bonds, Series 2000 299 Composition of Sales Tax Revenue Graph, Summary of debt service requirements Bonds 300 Sales Tax Revenue Bonds, Series 1994 Debt Service Schedules 301 Sales Tax Revenue Bonds, Series 1996 Debt Service Schedules 302 Sales Tax Revenue Bonds, Series 1999 Debt Service Schedules A- TAB 9 HUMAN RESOURCES 304 Personnel Counts Personnel statistics by departments and funds 305 Personnel Counts by Fund 306 — 316 Personnel Counts by Department Full Time and Part Time Page No. Title * TAB 10 APPENDIX A A-1 A-2 APPENDICES FINANCIAL TERMINOLOGY Basis of Accounting and Budgeting Fund Relationships A-4 Glossary of Terms APPENDIX B ORDINANCES B-1 Tax Roll Ordinance B-3 Budget Ordinance B-6 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 Equipment Replacement Fund C-9 Half Cent Sales Tax Fund C-10 Crime Control & Prevention District C-11 Short -Term Motor Vehicle Tax Fund C-12 Water & Sewer Executive Summary C-13 Water & Sewer Fund C-14 Water & Sewer Revenue Assumptions C-15 Water & Sewer Debt Service 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 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 Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance Page No. Title Description C-16 Service Center Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance C-17 Golf Course Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance C-18 Softball World fund Five-year operating plan detailing beginning fund C-19...C-38 Other Information APPENDIX D WORKSHEETS D-1...D-11 Effective Tax Rate Worksheet D-12 Notice of Public Hearing and vote on Property Tax Rate D-14 Capital and Supplemental Requests and Improvement Projects D-15...D-18 Capital and Supplemental Requests INDEX 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 J/d.•' ,J 1---1:#2:; Ari Introduction THE CITY 0 F EULESS December 6, 2001 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, 2001 and ending September 30, 2002 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. FY2001 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 was upgraded to allow employees centralized access to all in-house publications and announcements. Also, the City's police and fire department fleet were equipped with laptops to allow access to GIS mapping from the field and to improve communication from unit to unit and from unit to dispatch. The fire department purchased thermal imagers to enhance their ability to locate victims in low/zero visibility situations and purchased automatic external defibrillators for several municipal facilities used by the public. 201 N. Ector Drive, diiless, Texas 76039-3595 817/685-1400 • Metro 817/267-4403 • Fax 817/685-1416 • Provide matching grant funds for qualified projects, specifically, the police department received overtime grants for the enforcement of speed and DUI programs. The public works department purchased right of way and relocated utilities as the City's participation with the Texas Department of Transportation for the rehabilitation of Mid Cities Boulevard. They also participated in the CDBG grant program with Tarrant County. This grant allows for sewer repairs within the City and requires a match by the City of approximately 20%. The development department completed a Statewide Transportation Enhancement Program grant application for North Main Street trail enhancements, the results will not be known until 2002. • Repair and replace deteriorating infrastructure, specifically, the City continued the annual street overlay program, began construction of Harwood Road, issued bonds for the rehabilitation of North Main Street, completed construction of the two million gallon water tank, and construction of the new police facility is nearing completion. The police facility is being constructed at the site of an abandoned hotel, which allowed the City to continue revitalization efforts in this area of the City. • Promote economic development within the City, specifically, Glade Road was expanded to accommodate traffic at the new SuperTarget. Several other new developments occurred during the year including the opening of Beall Concrete, Office Depot, a Krispy Kreme distribution center, Burger King, Jack in the Box and completion of several new residential and multi -family developments. These projects are expected to bring significant sales tax revenues to the City. • Enhancement of the City's image, specifically, the sign program that was created to bring more uniformity and aesthetically pleasing signage along Main Street is well under way with significant participation from the business community. Also, the City began an irrigation program for City Parks and thoroughfares. The City also received a great deal of recognition when the Parks at Texas Star was selected for a site visit by the United States Olympic Committee, which gave high praise for the City's park system and community spirit. GOALS AND OBJECTIVES In addition to the goals discussed above, we began the FY2001-02 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: • 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 5% average increase in salaries based on merit for exempt employees and a 5% movement in the pay plan for non-exempt employees as well as a 7%-9% average movement in the police and fire step plan to retain a motivated, quality workforce. • Funding is also included for a fire training coordinator and the conversion of four part-time library positions to two full-time positions. • Reserve levels will exceed requirements established in the fiscal policy. • The property tax rate for the 2001-2002 fiscal year was reduced 1.75¢ to .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. 2 Many of the goals mentioned in the accomplishments for FY2001 were also further addressed in this budget. In order to continue to repair and replace deteriorating infrastructure, $300,000 was budgeted to continue an annual street overlay program, $100,000 was committed for sidewalk improvements, and $425,000 was appropriated to construct Gateway Blvd. The water and sewer operating budget includes $1,651,571 for infrastructure improvements including $237,086 for participation in another CDBG wastewater project, $600,000 for well rehabilitation/disinfection modification and $250,000 for an effluent water source as well as several sewer line replacements throughout the City. The final series of authorized general obligation bonds for West Pipeline Road is included in the FY2001-02 budget; however, this project schedule is dependent upon the completion of Harwood Road and Main Street. 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 and medians. Another goal of the City is to complete a facility renovation. This began with construction of the new police facility, which is nearing completion. The next phase included renovation of the Tejas building for the Park and Recreation administrative staff, which has been completed. Construction is currently underway for a new park building, which should open in June 2002. The new park building will allow the current site at Midway Park to be cleared and beautified, and will provide appropriate storage for City equipment. The FY2002 budget includes funds for renovating Building D for use by Fire Administration, Information Services and Purchasing. Other improvements that are planned within the next five years include renovation of Buildings A and B, and the construction of a new Public Works Facility. 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 three additional phases at the Parks at Texas Star. c Rehabilitation of the remaining thoroughfares and connectors as identified in the Capital Improvements Document. GENERAL FUND REVENUES The General Fund revenues are proposed at $22,512,025. 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. 3 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 $1,843,198,291 for 2001-02, an increase of $347,080,388 (23.2%) over the 2000 tax roll of $1,496,117,903. The certified roll reflects all taxable property in the City as of January 1, 2001. The City's adopted tax rate is .497254 per $100 of assessed valuation, a reduction of 1.75¢ from fiscal year 2000-01. General property tax revenues are budgeted to generate $5,716,554 (including delinquent taxes and related penalties) and account for 25.4% of all general fund revenue. A ten-year graph of the City's tax rate is presented in the following graph. Per $100 Assessed Value $0.70- $0.60 -'7 7 3.1 $0.50 $0.40 $0.30 $0.20 $0.10 $0.00 1993 City Sales Taxes 1994 1995 Tax Rate History 1996 aO&M 1997 1998 Fiscal Year Ems 1999 2000 2001 2002 Sales tax receipts are projected to grow at a conservative 2% with increases for known development; however receipts have slowed from the tremendous growth experienced over the past few years. 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 $4,659,100 in FY2001-02 and the 1/4 cent additional sales tax for property tax relief is expected to generate $1,164,775. The total combined sales tax represents 25.8% of all general fund revenues. In addition, the Citizens of Euless voted to designate a 1A cent sales tax for the 4 Crime Control and Prevention District and a '/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. $7 $6 $1 93 94 Gross Receipts Taxes TOTAL SALES TAX 95 General 96 97 98 Fiscal Year 99 00 EDC • Crime 01 Proj. 02 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 $488,715 for 2001-02. Total gross receipt taxes are estimated at $3,034,481, which represents 13% 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 declined slightly in FY2000-01 and is projected to remain relatively level during the upcoming fiscal year. Total revenues are estimated at $590,049, which represents 3% of general fund revenues. Fines and Fees Fines and fees include revenue generated from the municipal court, ambulance fees and library fees. This revenue source has continued to significantly exceed budget and is projected at 5 $3,056,195, which is an increase of approximately 16% over the prior year budget. This revenue source represents 13.6% of the general fund budget. Interfund Transfers Interfund transfers represent those revenues that are transferred from one fund to another. There are five interfund transfers into the General Fund budgeted for FY2001-02. They include a transfer from the water and sewer fund, risk management fund, drainage fund, and insurance and benefits fund. These transfers are used to offset administrative costs incurred for these funds. A transfer from the short-term motor vehicle tax fund was used to offset additional debt expenses due to infrastructure improvements and to assist in lowering the tax rate. This new revenue source is accounted for in the Special Revenue Funds. Interfund transfers represent approximately 6.3% of the general fund budgeted revenue. Revenues of the general fund are graphed below by major category: Use of Prior Year Reserves 9% Transfers 6% Licenses/Permits 3% Fines & Fees 14% Gross Receipts Taxes 13% Interest 1% EXPENDITURES Miscellaneous 2% Property Taxes 25% Sales & Uses Taxes 27% General fund expenditures are projected at $22,474,225, which is an increase of $3,165,057, or 16.4%. Of this increase, $1,998,808 is use of excess reserves to cash flow capital and one-time needs with the remainder primarily funding a competitive compensation package for employees. Increased expenditures levels in FY2001-02 are funded through the growth in revenues primarily resulting from increased property valuations due to the addition of the new consolidated car rental facility. The personal property at the facility was first rendered on January 1, 2001 for the FY2001-02 budget year. 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. 6 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 will be used to fund capital and one-time needs. A breakdown of expenditures by department is graphed below: Non-Departmental/Capital 20% Development 4% Fire 20% WATER & SEWER FUND Finance 6% Public Works 7% Community Srvc. 12% Admin. 2% Police 29% Although the Water and Sewer fund experienced a drop in revenue from the previous year, which was extremely hot and dry, revenue still exceeded budget. Water revenues are budgeted conservatively as they fluctuate significantly with changes in the weather. The FY2001-02 budget includes proposed revenues of $13,887,452 and proposed expenditures of $13,878,685. 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. No change has been proposed in water or wastewater rates. The FY2001-02 budget includes transfer from the water and sewer operating fund to the capital projects fund to cash flow over $1.6 million in water and sewer infrastructure improvements as well as providing additional funding for several other equipment purchases. These expenditures will be funded from use of accumulated reserves. 7 Revenues of the water and sewer fund are graphed below by major category. Recycling 2% Penalties 1% Interest 2% Sanitation 1% Water 52% Expenditures of the water and sewer fund are graphed below by department. Non-Departmental/Capital 44% Recycling 1% Meter Reading 1% Sewer & Treatment 13% Water and Sewer Reserve Reauirements Finance 4% ���i1UUI ■IIIII11.1C■■■■ =■■■I ��■■■r uuo■�■u• �ur ■ Wate Distribution 3% City Engineer 3% Water Production 31% 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 8 fund. For the FY2001-02 budget year, the required reserve is $336,354. No additional transfers will be required as the current reserve exceeds the required limit. Water and Sewer Capital Proiects The Water and Sewer Capital Projects Fund includes several infrastructure projects including wastewater line replacements, phase II of the manhole rehabilitation program, continued participation in the CDBG program, funding for well rehabilitation and connection of an effluent water main. 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 an 8.6% increase over the prior year. This includes funding for a new hydraulic press and engine scanner. 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 $80,000 and aggregate claims in excess of $1,573,860. During fiscal year 2000-01, the City elected to provide additional funding to the Health Insurance and Benefits Fund in order to increase the amount of available reserves. Employee premiums were also increased by $10 per month to cover increasing medical and prescription costs. 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. Cash & Debt Manaaement Fund The Cash and Debt Management program was established to account for the revenues and expenses incurred in providing cash and debt management services to all funds. Funding is provided by a predetermined amount of earned investment income, not to exceed total fund expenses. This budget is a baseline budget with a minimal increase. 9 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 slight decline in revenue in FY2000-01 due to the slow down in the economy and travel. Revenues and expenditures for FY2001-02 have been budgeted conservatively at slightly 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 %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 FY2001-02 budget also includes funding for continued park enhancements including park irrigation, funding for library materials and an upgrade to the library automation system and incentives to encourage economic development. The long-term plan includes utilizing future growth in this sales tax to fund additional phases at the Parks at Texas Star. Police Drua 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 and 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'/4 cent voter - approved sales tax. State law restricts the use of these funds to crime control and prevention activities. During FY2000-01, 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 FY2001-02 budget continues these programs. The City issued approximately $8 million in certificates of obligation during FY1999-00 to fund construction of a new police and municipal courts facility. A significant portion of the debt service on these bonds will be paid from this revenue source. 10 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 FY2001-02 budget includes a transfer to the general fund of $730,020 to assist in tax rate reduction. This budget also includes $425,000 for construction of Gateway Boulevard as well as funds to repair Midway Recreation Center and renovate Building D, which is being vacated by the police department. 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 six 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 FY2001-02 budget includes proposed revenues of $1,254,416 and proposed expenditures of $1,159,476. 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 has hosted several weddings, concerts and 11 other events. The FY2001-02 budget includes proposed revenues of $4,252,543 and proposed expenditures of $4,189,117. Revenues are expected to continue to increase as additional marketing efforts and tournaments bring new players to our course. The FY2001-02 budget includes maintenance and operations, debt service for new equipment and one-time capital funding for upgraded conference center equipment and facility 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 the Super Series National Tournament in the summer of 2001. Additionally, 15 qualifier tournaments for both state and national tournaments were hosted at the park facility. These events attracted a large number of fans and teams from several southern 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. Current plans include coordinated efforts with the Texas Department of Transportation to address joint projects. The Capital Project Plan includes the expansion and reconstruction of Main Street, Harwood Road and Pipeline Road. The citizens authorized general obligation bonds totaling $13.5 million to fund these projects. The first series for Harwood Road was issued in FY99-00 and the second series for Main Street was issued in FY2000-01. The final series for West Pipeline Road is potentially scheduled for FY2001-02; however, this project may be slightly delayed pending completion of the North Main Street project. Construction of a new police facility is currently underway and scheduled for completion in January 2002. Renovation of Harwood Road is also underway and scheduled for completion in 2002. The expansion of Glade Road was completed in FY2000-01, as was renovation of the Tejas Facility. The park maintenance facility is under construction with completion schedule for June 2002. The FY2001-02 budget includes plans for additionai capital projects including construction of Gateway Boulevard and renovation of the Midway Recreation Center and Building D. These projects will be funded from cash reserves and the car rental tax. 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. 12 The following discussion highlights the City's legal restrictions and requirements relating to debt issuance, types of debt issuance and the impact of the capital improvement program on City operations and debt service amounts. Authorization to Issue Debt/Legal Debt Margin As set forth in the Constitution of the State of Texas, Cities with a population of 5,000 or more inhabitants may, by majority vote of the qualified voters adopt or amend charters to become "home rule cities". Euless, being a home rule city, has adopted a Charter. The Charter provides in Article VIII, Section 4 that: "It shall be the duty of the Council to levy an annual tax sufficient to pay the interest on and provide the necessary sinking fund required by law on all outstanding general obligation bonds of the City." In accordance with the State of Texas Constitution, the City of Euless has not exceeded the legal debt limit as calculated below: Taxable Assessed Valuation $1,843,198,291 Constitutional Limit 2.5% of assessed valuation Maximum Constitutional Revenue Available $46,079,957 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 Outstanding The City has issued various types of long-term debt for the acquisition and construction of major capital facilities and equipment. A brief explanation of the various funding sources is provided below: General Obligation Bonds — are issued pursuant to voter authorization for infrastructure and facility projects accounted for in the Capital Projects Fund. During FY2001-02, 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 state agencies. The City does not plan to issue any Certificates of Obligation in FY 2001-02. 13 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 FY2001-02. 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 FY2001-02. As sales tax revenue continues to grow, additional bonds may be issued in future years to fund the additional phases at the Parks at Texas Star. Impact of Capital Improvement Proaram The City recognizes that debt issuance for capital projects will have an impact on future operating budgets. As mentioned above, the City intends to issue debt for Pipeline Road during FY2001-02. The debt service payment for these bond issues will impact the operating budget of the General Obligation Debt Service Fund in FY2002-03. The debt service payments that will be required are approximately $279,745. The road projects currently underway will have a minimal impact on the operating budget. However, the new police facility required the addition of four jailers, which have been included in the FY2001-02 budget at an annual cost of approximately $130,000. Additional maintenance and operating cost for this facility are estimated to be approximately $161,000. These costs have been included in the budget as this facility is expected to open in January 2002. The construction of the new Park Maintenance Facility required additional funds to be budgeted for the cost of utilities and janitorial service. 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 growth year for Euless as the City focused on bringing quality sustainable development to the area. SuperTarget opened a facility in the 121 Gateway District. Beall Concrete also moved to their new headquarters in Euless in January. These entities are expected to bring significant sales tax revenue to the City. Several residential developments with significant ad valorem tax value are also currently in the development process. In addition, the City received a substantial increase in assessed personal property valuation due to the opening of the consolidated car rental facility. 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 14 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. Re-;j��,1 submitted, 15 This page intentionally left black. 16 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 and the 2000 Census revealed 45,600. 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 183, 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 junior college district. 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 57 certified firefighters and one police station serviced by 80 certified officers. The City also maintains a full service library with 75,000 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. 17 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. tC(1.(Diow Mission 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 by the Dallas 2012 Olympic Committee as a venue finalist for the Women's Softball Olympic event. Print and broadcast media quoted the Committee members as saying they were impressed with the impressive demonstration of community spirit they found in Euless. EULESS PUBLIC LIBRARY celebrated five years in their new building with a weeklong celebration. NEW POLICE AND COURT FACILITY is under construction and scheduled for completion in December 2001. POLICE DEPARTMENT completed two Citizens Police Academies, installed "Fuginet" link to Texas Department of Criminal Justice, allowing near instant access to parole information. FIRE DEPARTMENT participated in "Project Safe Place" and also completed its first Citizen's Fire Academy. In addition, a fire safety trailer was obtained with funds donated by the public. Three thermal imaging cameras were placed in service to assist fire fighters in search and rescue. INFORMATION SERVICES has upgraded the City's equipment, enabling extensive use of the Internet for such activities as purchasing, posting bids, providing information for the public, and quickly and efficiently accessing information needed by many departments. Also created very useful Web -based maps which are used internally, as well as by the public. MAIN STREET REVITALIZATION plan is under way, with property acquisition completed. Construction began in FY2001. ARBOR DAZE FESTIVAL celebrated its 13th year with record crowds. Arbor Daze was the State Arbor Day Celebration and had the highest one -day attendance in the festival's history with an estimated attendance on Friday of 75,000 and nearly 200,000 for the festival. The event was awarded the Governmenta/Awardfrom the Texas Forest Service for long-time commitment and promotion of trccs and the importance of trees to a community and the environment. COMPLETED CONSTRUCTION of a two million gallon elevated water storage tank. FLEET SERVICES was recognized by the Equipment Maintenance Council as a model for all fleet service fadlities. The National Institute for Automotive Service Excellence designated the Euless Service Center with the "Blue Shield of Excellence" award for the sixth consecutive year. COMMUNITY SERVICES theater program was awarded the State Arts & Humanities Award by the Texas Recreation and Park Sodety. The summer musical presentation of "South Pacific" received rave reviews. TEXAS STAR GOLF COURSE was ranked by Go/fweek as No. 14 municipal golf course in the United States, and ranked No. 4 golf course in Texas by Tiave/ and Leisure magazine. The fadlity hosted the USGA Women's Public Links qualifier and is the host dub for the Fort Worth Chapter of the Executive Women's Golf Assodation. GOLF COURSE FOOD AND BEVERAGE awarded "Top of the Taste" in the Taste of NE Tarrant County for the Arts Council, and "Best of Show" in the annual Gingerbread House Contest held at the Dr. Pepper Star Center. FINANCE DEPARTMENT received the Distinguished Budget Award for the tenth year and Certificate of Excellence in Financial Reporting for the 26th year from the Government Finance Officers Association of the US and Canada. 19 Every Week in Euless Citizens Receive These Services 1 Cases filed in Municipal Court Cases appealed (per year) Issued traffic safety citations Made arrests Processed offenses Recovered stolen property valued at Responded to calls for police service Responded to accidents Incarcerated prisoners Conducted fire safety inspections j RR sponded to emergency medical calls Responded to alarms Distributed fire prevention publications Conducted fire prevention classes For an average attendance of Serviced users of Midway Recreation Maintained parks, medians, athletic fields, trails, picnic areas, etc. Checked out library materials Answered library reference questions Overlaid asphalt on streets, square feet Repaired street pot -holes Laid street curb and gutter, linear feet Street signs made, repaired, replaced Reviewed plans for buil ding code compliance Performed building inspections Picked up unattended animals Processed animal adoptions Returned animals to owners Food permits Inspections of swimming pools Water Meters Changed Produced & pumped water, gallons Installed water lines, I hear feet Cleaned sewer lines, linear feet 1999 2000 2001 670 654 653 0 1 0 372 438 489 73 92 A 4 _ 76 80 96 '`;' 79 $30,319 $32,402 $13,357 1,663 ,, 1,750 683 20 4 19 94 71 84 29 18 21 24 20 29 23 81 82 81 685 689 AS4"' 246 4 6 5 270 288 -, 144 1,285 1,714 41 218* 72 _ 72 72 4,662 4,592 559 ` r-r"' 73 7,961 32,692 24 19 44 144 14 17 40 35 135 33 8 5 20 10 33 44,500,000 78 12,858 5,961 175 5,797 33 68 17 37 85) 89 34 31 8 10 8 - 6 9 13 10 10 4© 10 40,384,615 42,579,386 48 55 12, 5% 9,071 1Qsli - O New apartments and residential development completed for inspection during FY99, and added staff. © Completed meter replacement project throughout the City. * Recreation Center closed for renovations part of the year. 20 g, City M er, 2001 BOB MCFARLAND City Attorney RANDY BYERS Director of Public Works Streets Water Wastewater Animal Control Meter Reading Fleet Services Facility Maint. Construction Mgmt. RON YOUNG Assistant Director of Public Works/ City Engineer Engineering Const. Inspection CIP Management Traffic Safety Drainage SUSAN CRIM City Secretary RICK HEROLD Director of Parks Community Services Library Recreation Parks Texas Star Sports Centre: Athletic Complex Golf Course Conference Centre Softball World StarCenter LEONARD CARMACK Police Chief Patrol Criminal Invest. Services: Communications Community Jail CITIZENS MAYOR and COUNCIL JOE HENNIG City Manager GARY MCKAMIE Deputy City Manager LORETTA GETCHELL Director of Finance/ Admin. Services Accounting Utility Billing Budget Municipal Court Cash Debt. Mgmt. Human Resources: Risk/Benefits Info. Services Purchasing Organizational Chart LACY BRITTEN Municipal Court Judge LEE KOONTZ Fire Chief Suppression Ambulance Fire Educ. & Prevent. Fire Marshall Emergency Mgmt. MIKE COLLINS Director of Planning & Development Municipal Court of Record Planning Code Enforcement Environ. Health Building Inspections BILL RIDGWAY Director of Economic Development Franchises Recycling LORI DE LA CRUZ Communications/ Marketing Manager 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 22 their opinion concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. BUDGET AMENDMENT Department heads can amend the budget within their divisions as long as it does not effect total appropriations. The City Manager can amend the budget within a particular fund as long as it does not effect total appropriations. The City Council may amend the budget by a majority vote of the full membership for emergency conditions which may arise which could not reasonably have been foreseen in the normal process of planning the budget when the general welfare of the citizenry is involved. These amendments must be by ordinance and attached to the original budget in accordance with Article VII, Section 8 of the City Charter. BUDGET PREPARATION The budget preparation is coordinated through the City Manager's Office and the Finance Department. The budget process began on March 25th 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 FY99 Highlights/Accomplishments FY00 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. 23 The finance department prepares revenue estimates based on historical data available from the revenue manual (which is updated monthly) and other available data. Estimates are reviewed and adjusted by the City Manager's office as deemed necessary. The objective of the City is to estimate revenues as accurately as possible to allow use of all available funding. The City Manager's Office completes a final review of the budget and submits a preliminary budget to the City Council. In accordance with Article VII, Section 2 of the City Charter, this document must be submitted to City Council prior to August 1st STRATEGIC PLANNING The City Council meets for a winter retreat and a budget retreat each year. During these retreats, a strategic planning session is held for discussion of short, intermediate and long-term goals. These goals and the fiscal impact are considered during the budget process and serves as a guide throughout the year for staff. COMPREHENSIVE PLAN The City's long-term planning has been consolidated into a comprehensive five-year plan produced by the City Manager's office. This plan will be updated in FY1999-00 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 FY1998-99, 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 10th, the City Council reviewed the preliminary budget and set a time and place for the Public Hearing on September 14`h. The City Council held the public hearing on September 14`h and voted to adopt the budget by a vote of seven ayes and no nays. After the budget adoption, a monthly financial report is issued to the City Council for their review. 24 2001-2002 Budget Schedule DATE RESPONSIBILITY ACTION March 1 All Managers & Directors Budget Kickoff — 2:00 PM, Library March 16 All Managers & Directors Computer Request Forms due to Information Services March 16 Directors & Fleet Services Replacement Vehicle Schedule Superintendent April 13 Managers & Finance April 13 — May 4 Finance All budget forms, including multi -year budget, and attachments, returned to Finance. Budget data entered by departments. Review departmental budgets, data entry as needed. May 7 Human Resources & Pay Plan recommendation and discussion at directors staff Directors meeting May 7— 11 DCM, Finance, Directors Budget review and discussion with Directors May 15 TAD Preliminary Tax Roll from TAD May 21 Insurance & Directors Insurance recommendations & discussion at directors staff meeting May 25 City Secretary Publish Notice of Public Hearing on CCPD Budget to be held on June 12 (CCPD Board) May 28 — June 8 CMO City Manager Review June 4 CMO, HR, Ins., Directors Pay Plan and Insurance Finalization at directors staff meeting June 11 CC, CMO, Directors Pre -Budget Work Session on capital and supplemental June 12 CCPD Board Hold Public Hearing on CCPD Budget and Adopt FY 2002 CCPD Budget. Submit CCPD Budget to City Council. CMO CMO final review and amendments Finance Finalize Preliminary Budget Document TAD Receipt of final tax roll Finance Preliminary Budget: CC, CMO, CSO City Secretary Publish Notice of City Council Public hearing of CCPD Budget to be held on August 14. August 1 City Secretary Publish Notice of EDC (EDC Board) public hearing of EDC Budget to be held August 13. August 3 — 5 CC, CMO, Finance Budget Work Session August 7 City Secretary Publish effective tax rate August 13 EDC Board Hold Public Hearing and adopt EDC Budget August 14 CC Set date to consider tax rate, and schedule Public Hearing for August 28 on proposed tax rate. Hold Public Hearing and Approve CCPD Budget August 16 City Secretary Publish Notice of Public Hearing on tax increase (if necessary) and Proposed Budget to be held August 28 August 28 CC Hold public hearings on proposed EDC and City FY2002 budgets, and proposed tax rate. First reading & adoption of budget. Approve EDC Budget. Schedule date to adopt tax rate proposed for 2001. August 30 CSO & Finance Publish "Notice of Vote on Tax Rate" September 11 CC Final reading (if necessary) of budget ordinance. First reading and adoption of tax rate. Adopt tax roll. September 25 CC Final reading and adoption of tax rate (if necessary) October 1 Budget Implementation June 18 - 29 July 2-27 July 25 July 27 August 1 25 EXCERPTS FROM CHARTER CITY OF EULESS, TEXAS ARTICLE VII. FINANCE Sec. 1. Fiscal year. The fiscal year of the City of Euless shall begin on October first of each calendar year and will end on September thirtieth of the following calendar year. The fiscal year will also be established as the accounting and budget year. All funds collected by the City during any fiscal year, including both current and delinquent revenue shall belong to such fiscal year and, except funds derived to pay interest and create a sinking fund on the bonded indebtedness of the City, may be applied to the payment of the expenses incurred during such fiscal year. Any revenues uncollected at the end of any fiscal year, and any unencumbered funds actually on hand shall become resources of the next succeeding fiscal year. State law references — Budgets. V.T.C.A. Local Government Code ¶ 102.001 et seq: fiscal powers. V.T.C.A. Local Government Code 1101.002. State law reference — Fiscal Year. V.T.C.A. Tax Code 111.05 Sec. 2. Preparation and submission of budget. The city manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the Council, which shall contain the following information. In preparing the budget, each employee, officer, board and department shall assist the city manager by furnishing all necessary information. (1) The city manager's budget message shall outline the proposed financial policies for the next fiscal year with explanations of any change from previous years in expenditures and any major changes of policy, and a complete statement regarding the financial conditions of the City. (2) An estimate of all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. 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) State law reference — Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq. Sec. 3. Budget a public record. The budget and all supporting schedules shall be filed with the city secretary when submitted to the Council and shall be open to public inspection by anyone interested. State law reference — Budgets, V.T.C.A., Local Government Code ¶ 102.001 et seq. Sec. 4. Public hearing on budget. At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinions concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. (Amended 11-5-91) State law reference — Budgets, V.T.C.A., Local Government Code ¶ 102.001 et seq. 26 Sec. 5. Proceeding on adoption of budget. After public hearing, the Council shall analyze the budget, making any additions or deletions which they feel appropriate, and shall, at least ten (10) days prior to the beginning of the next fiscal year, adopt the budget by a favorable majority vote of all members of the Council. State law reference — Budget, V.T.C.A., Local Government Code ¶ 102.001 et. seq. Sec. 6. Budget, appropriation and amount to be raised by taxation. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the Council shall constitute the official appropriations as proposed expenditures for the current year and shall constitute the basis of the official levy of the property tax as the amount of tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in no case exceed proposed revenue plus cash on hand. Unused appropriations may be transferred to any item required for the same general purpose. Sec. 7. Unallocated reserve fund. The city manager may recommend for action by the Council, an unallocated reserve fund to be used for unexpected items of expense which were not contained as original items of expenditures. Sec. 8. Amending the budget. Under the extreme emergency conditions which may arise and which could not reasonably have been foreseen in the normal process of planning the budget, the Council may, by a majority vote of the full membership, amend or change the budget to provide for any additional expense in which the general welfare of the citizenry is involved. These amendments shall be by ordinance, and shall become an attachment to the original budget.. State law reference — Budgets, V.T.C.A., Local Government Code ¶ 102.001 et seq. Sec. 9 Certification: copies made available. A copy of the budget, as finally adopted, shall be filed with the city secretary. The final budget shall be printed, mimeographed or otherwise reproduced and sufficient copies shall be made available for the use of all offices, agencies and for the use of interested persons and civic organizations. Sec. 10. Defect shall not invalidate the tax levy. Errors or defects in the form or preparation of the budget or the failure to perform any procedural requirements shall not nullify the tax levy or the tax rate. 27 CITY OF EULESS FISCAL POLICIES I. INTRODUCTION A. Purpose Statement — The City of Euless has an important responsibility to its citizens to carefully account for public funds, to manage municipal finances wisely, and to plan for the adequate funding of services desired by the public. The overriding goal of the Fiscal Policies is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City's fiscal management include integrity, prudent stewardship, planning, accountability, and full disclosure. The purpose of the Fiscal Policies is to provide guidelines for the Director of Finance in planning and directing the City's day to day financial affairs and in developing recommendations to the City Manager and City Council. The scope of the policies spans accounting, auditing, financial reporting, 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. 28 III. INTERNAL CONTROLS A. Objective — To provide management with reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition. At all times the City of Euless shall maintain an environment conducive to good 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. 29 C. Infrastructure — Includes permanently installed facilities, generally placed underground or at grade, which form the basis for the provision of City services. Typically included are thoroughfares, bridges, water and sanitary sewer lines, drainage channels, and storm sewers. D. Control — All capital project expenditures must be appropriated in the capital budget. The Finance Department must certify the availability of such appropriations or the availability of resources so an appropriation can be made before a capital project contract is presented by the City Manager to the City Council for approval. E. Program Planning — The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be fully costed, so that these costs can be considered in the operating budget. F. 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 pubiic poiicy decisions may iead to subsidies in certain circumstances, e.g., homestead tax exemption. D. Administration — The benefits of a revenue will exceed the cost of producing the revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost, cost of services analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. E. Revenue Adequacy — The City will require that there be a balance in the revenue system. That is, the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. F. Cost/Benefit of Abatement — The City will use due caution in the analysis of any tax, fee, or water and wastewater incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) analysis will be performed as a part of such review. G. Diversification and Stability — In order to protect the government from fluctuations in a revenue source due to fluctuations in the economy, and variations in weather (in the case of water and wastewater), a diversified revenue system will be maintained which has a stable source of income. 30 H. Nonrecurrina Revenues — One-time revenues will not be used for ongoing operations. Nonrecurring revenues will be used only for nonrecurring expenditures. Care will be taken not to use these revenues for budget balancing purposes. I. Property Tax Revenues — 1. Process. Property shall be assessed at 100% of the fair market value as appraised by Tarrant Appraisal District. Reappraisal and reassessment shall be done regularly as required by State law. A 97% collection rate will serve as a goal for tax collections, with a delinquency rate of 3% or less. All delinquent taxes will be aggressively pursued, with delinquents greater than 150 days being turned over to an attorney and a penalty assessed to compensate the attorney as allowed by State law, and in accordance with the attorney's contract. Annual performance criteria will be developed for the attorney. 2. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by seeking additional revenue sources and attempting to expand and diversity the City tax base. J. Exemptions — In order to maintain stability of funds for the City, it is the Council's intentions for the exemptions presently allowed by the City to be continued with no allowance for additional exemptions. Tax abatements should be used selectively and only when a good chance exists of economic return exceeding the loss. K. User -Based Fees — For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be an annual review of fees and charges to ensure that fees provide adequate coverage of costs of services. L. Property Tax Distribution — The percentage of the tax rate allocated to the General Fund is the percent equal to the Maintenance Operations portion of the total tax rate. The allocation of the tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate. Debt service should not exceed 40% except for extraordinary and temporary reasons. M. Proprietary — Proprietary funds will pay the General Fund for direct services rendered. Additionally, the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to compensate the General Fund for the lost revenue that would be payable from a privately owned utility. N. Franchise Agreements — The City will monitor the status of existing financial agreements and take necessary actions to negotiate new agreements as they near expiration or as they need revisions to best serve the citizens of Euless. O. General and Administrative Charges — A method will be maintained whereby the General Fund may impose a charge to the proprietary funds for general and administrative services (indirect costs) performed on the enterprise funds' behalf. P. Utility Rates — The City will review and adopt utility rates that will generate revenues required to fully cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital needs. This policy does not preclude drawing down cash balance to finance current operations. However, it is best that any extra cash balance be used instead to finance capital projects. Q. Interest Income — Interest earned from investment of available moneys, whether pooled or not, will be distributed to the funds in accordance with the operating and capital budgets which, wherever possible, will be in accordance with the equity balance of the fund from which moneys were provided to be invested. R. Revenue Monitoring — Revenues actually received will be regularly compared to budgeted revenues and variances will be investigated. This process will be summarized in the appropriate budget report. VII. EXPENDITURE CONTROL A. Appropriations — The level of budgetary control is the department level in the General Fund and Water and Sewer Fund, and the fund level in all other funds. When budget adjustments between funds are necessary, these must be approved by the City Council. Budget appropriation 31 amendments at lower levels of control shall be made in accordance with the applicable administrative procedures through the finance office. B. Central Control — Significant salary and capital budgetary savings in any department will be centrally controlled and may not be spent by the department without specific City Manager authorization. C. Purchasing — All purchases shall be in accordance with the City's purchasing policies. Purchases and any contracts exceeding the limit established by state law will conform to a formal bidding process as outlined. Recommendations on purchases and contracts that are subject to the bidding process will be made to the City Council for their approval. D. Prompt Payment — All invoices will be paid within 30 days of receipt in accordance with the prompt payment requirements of State law. Procedures will be used to take advantage of all purchase discounts where considered cost effective. However, payments will also be reasonably delayed in order to maximize the City's investable cash, where such delay does not violate the agreed upon payment terms. E. Equipment 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. DC 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. 32 X. DEBT MANAGEMENT A. Short -Term Debt — If utilized, tax anticipation notes (TAN's) will be retired annually, and bond anticipation notes (BAN's) will be retired within six months of completion of the project. Any short- term debt outstanding at year end will not exceed 5% (including TAN's, but excluding BAN's) of net operating revenues. B. Long -Term Debt — Long -Term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. C. Self -Supporting Debt — When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. D. Rating — Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. E. Water and Wastewater Bond Coverage Ratios — The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50 for revenue bonds "technical average" and 1.25 for all indebtedness "practical coverage". The City will issue new debt for an Enterprise only after an "additional bonds" test has been applied to the issuance. This test determines that revenues are sufficient to defray the additional debt service burden that will be created by the new issuance. F. Federal Requirements — The City will maintain procedures to comply with arbitrage rebate and other Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate requirements, the City will attempt to issue bonds in increments not to exceed $5,000,000 per calendar year. G. Debt Service Reserves — The Debt Service Fund should not have reserves or balances in excess of one month of principal and interest plus 15% of the principal outstanding of unrefunded debt issued prior to September 1, 1986. This maximum is dictated by Federal law and does not include the amounts accrued for the next debt service payment. The policy above does not preclude the debt service reserves normally established to market revenue bonds. The City's policy and bond ordinance requirement are to maintain these debt service reserves at the level of the average annual debt service. H. Debt Burden — The Debt Burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored. Debt Structuring — The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. J. Competitive vs. Negotiated Bidding — The City will analyze on a per issue and market basis the desire to utilize competitive versus negotiated sale of bonds. In either instance, the fiscal staff will present to management and council advantages and disadvantages of the process. K. Bidding Parameters — The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include: • Limits between lowest and highest coupons • Coupon requirements relative to the yield curve • Method of underwriter compensation, discount or premium coupons • Use of True Interest Cost (TIC) vs. Net interest Cost (NIC) • Use of bond insurance • Deep discount bonds • Variable rate bonds • Call provisions L. Bond Issuance Advisory Fees and Costs — The City will be actively involved in the selection of all financial advisors, underwriters, paying agents, and bond counsel. The City shall evaluate the merits of rotating professional advisors and consultants as well as the kinds of services and fee structures 33 available from independent financial advisors, investment banking firms, and commercial banks. The City will carefully itemize and scrutinize all costs associated with the issuance of bonds. XI. STAFFING AND TRAINING A. Adequate Staffing — Staffing levels will be adequate for the fiscal functions of the City to function effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload shedding alternatives as well as technology will be explored before adding staff. B. Training — The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all information and training materials acquired from seminars, conferences, and related education efforts. C. Awards, Credentials — The City will support efforts and involvements which result in meeting standards and receiving exemplary recitations on behalf of any of the City's fiscal policies, practices, processes, products, or personnel. Further, the Finance Director will try to obtain and/or maintain designation of Certified Government Finance Officer as awarded by the GFOA of Texas. 34 Financial Summaries CITY OF EULESS SUMMARY OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE UNAUDITED BEGINNING BALANCE - 1011/01 BUDGETED REVENUES Property Taxes Gross Receipts Tax Sales & Use Taxes Fines/Fees/Penalties Licenses & Permits Interest Income Inteagovernmental Grants/Reimb. Charges for Service Intergovernmental Transfers Miscellaneous/Rental Income TOTAL REVENUE I TOTAL AVAILABLE RESOURCES I BUDGETED EXPENDITURES I Administration I Fiscal & Adm. Services I Police I Fire I Planning & Development I City Engineering Community Services Public Works Service Center Economic Development Legal Services Non -Departmental Betterment Fund Capital Improvements I Use of Prior Year Receipts I Debt Service I TOTAL EXPENDITURES I ENDING BALANCE DESIGNATEDIRESERVE UNDESIGNATED PROJECTED ENDING FUND BALANCE AT 9-30-02 OPERATING AND CAPITAL FUND SUMMARIES GENERAL FUND DEBT SERVICE FUNDS INTERNAL SPECIAL ENTERPRISE CAPITAL ALL FUND SERVICE REVENUE IMPROVEMENT SUMMARY FUNDS FUNDS FUNDS FUNDS TOTAL $ 5,574,834 $ 574,044 $ 1,768,818 $ 5,511,603 $ 6,757,970 $ 20,860,982 $ 41,048,251 $ 5,716,554 $ 3,442,225 $ - $ - $ $ 3,034,481 $ - $ - $ - $ $ 5,913,532 $ - $ - $14,726,316 $ $ 3,056,195 $ - $ - $ $ $ 590,049 $ - $ $ - $ $ 280,000 $ 25,000 $ 48,000 $ 328,000 $ $ 318,116 $ - $ - $ 97,500 $ $ 15,000 $ $ 490,488 $ $ $ 1,412,250 $ 704,756 $ 2,673,396 $ 116,109 $ $ 177,040 $ 975,931 $ 15,000 $ - $ $ 20,513,217 $ 5,147,912 $ 3,226,884 $15,267,925 $ $ 26,088,051 $ 5,721,956 $ 4,995,702 $20,779,528 $ $ 460,804 $ 1,433,633 $ 6,667,083 $ 4,408,888 $ 814,767 $ 120,577 $ 2,605,580 $ 938,733 $ 544,185 $ 125,000 $ 2,334,167 $ 22,000 $ 1,998,808 $ 22,474,225 5,146,694 5,146,694 $ 28,350 88,427 $ $ 665,204 - $ - $ - $ $ 1,089,348 - $ $ 199,059 - $ 2,273,186 $ 8,795,068 694,043 $ 68,957 $ 1,905,175 $ 1,474,006 3,124,613 $14,156,210 $ $ 9,158,773 $ $ 3,034,481 $ $ 20,639,848 265,000 $ 350,000 $ 3,671,195 $ $ 590,049 335,715 $ 383,513 $ 1,400,228 $ $ 415,616 17,176,648 $ $ 17,682,136 1,719,323 $ 2,956,788 $ 9,582,622 835,300 $ - $ 2,003,271 20,331,986 $ 3,690,301 $ 68,178,225 27,089,956 $ 24,551,283 $ 109,226,476 $ - $ $ 582,204 $ - $ - $ $ - $ $ $ $ 485,292 $ - $ 4,562,590 $ $ 7,106,739 $ $ 765,615 $ $ $ 25,000 $ 75,000 $ - $ 3,892,813 $ - $ $ $ $ 3,996,837 $ 2,295,631 $ 16,727,569 $ 2,705,147 $ 291,759 $ 22,471,031 $ 21,041,165 $ 123,862 $ $ 312,042 $ 2,144,400 $ $ 3,489,964 $ 575,262 $ 1,559,047 $ 4,478,918 $ 1,395,508 $ 3,223,417 $ $ 489,154 $ 2,104,264 $ 7,332,287 $ 4,408,888 $ 814,767 $ 605,869 $ 8,257,518 $ 8,045,472 $ 1,309,800 $ 224,059 $ 200,000 $ 17,295,234 $ 22,000 $ 4,690,880 $ 22,996,140 $ 9,617,606 $ 88,413,938 - t 3,975,812 3,510,118 $ 16,836,726 $ 3,613,826 $ 575,262 $ 1,871,089 $ 6,623,318 $ 4,618,925 $ 3,510,118 $ 20,812,538 35 Fund Balance Summary Estimated FY00-01 and Budgeted FY01-02 General Governmental and Internal Service Funds IBeg. Bal., FY 01 (per audit, FYE 2000) FY01 Estimated Revs. Total Available: FY01 Estimated Exp. Capital Expenditures Total Projected Exp.: pEnd Bal. FY01 Projected FY02 Budgeted Revs. Total Available: FY02 Budgeted Exp. Capital Expenditures Total Proj'd Exp.: Proj. End. Bal. FY02 Less: Desig. Res. Adj. End. Balance Stars Risk Mgmt G.O.Debt Insurance Equip. Cash & General & Workers Service Center & Benefits Replace Debt Debt Comp $5,757,797 $341,071 $329,680 $302,237 $616,325 $429,822 ($6,517) 19.039.555 24,797,352 3,294,424 990,413 1,753,800 660,663 731,643 76,997 3,635,495 1,320,093 2,056,037 1,276,988 1,161,465 70,480 (18,548,292) (3,168,777) (1,212,767) (1,547,420) (641,252) (512,000) (70,480) (674,226) (25,000) (19.222.518) (3.168.777) (1.212.767) (1.547,420) (666,252) (512,000) (70,480) 5,574,834 466,718 107,326 508,617 610,736 649,465 0I 20;513,217 26,088,051 4.161.981 985,931 1.773.288 670,626 694,543 88,427 4,628,699 1,093,257 2,281,905 1,281,362 1,344,008 88,427 (20,475,417) (4,169,994) (976,700) (1,604,115) (669,071) (763,000) (88,427) (1 998,808) (22,474.225) (4.169.994) (976,700) (1.604.1151 (669,071) (763,000) (88,427) 3,613,826 458,705 116,557 677,790 612,291 581,008 0 (123. 8621 0 181, 5421 0 0 (312.0421 0 3,489,964 458,705 35,015 677,790 612,291 268,966 0 Recommended Levels per Financial Policy: Available for Supplemental: Available for Capital: Total Available 3,365,822 347,500 0 500,000 600,000 268,966 Breakeven 37,800 (8,013) 9,231 169,173 1,555 (68,457) 0 86,342 119,219 25,784 8,617 10,736 68,457 0 124,142 111,206 35,015 177,790 12,291 0 0 36 Fund Balance Summary Estimated FY00-01 and Budgeted FY01-02 Special Revenue Funds IBeg. Bal., FY 01 (per audit, FYE 2000) FY01 Estimated Revs. Total Available: FY01 Estimated Exp. Capital Expenditures Total Projected Exp.: lEnd Bal. FY01 Projected FY02 Budgeted Revs. Total Available: FY02 Budgeted Exp. Capital Expenditures Total Proj'd Exp.: Proj. End. Bal. FY02 Less: Desig. Res. Adj. End. Balance Hotel/ Half Cent Crime Police Motel Sales Tax Control DEA $178,720 $1,032,826 $546,588 $542,693 288,000 2,162, 916 1,015,000 77, 619 466,720 3,195, 742 1,561,588 620,312 (307,560) (2,119,136) (1,015,000) (30,000) (212.647) (420.0001 (307.5601 (2.331.783) (1.015.0001 (450.000) 159,160 863,959 546,588 170,312 298,000 2.328.926 1.172,390 5, 000 457,160 3,192, 885 1,718,978 175,312 (295,470) (2,274,293) (1,045,589) (5,000) (287,5541 (347.248) (295.4701 (2.561.8471 (1.392,8371 (5,000) 161,690 631,038 326,141 170,312 (80,764) j63,636) 0 0 80,926 567,402 326,141 170,312 Recommended Levels per Financial Policy: 0 500,000 0 N/A Available for Supplemental 2,530 54,633 126,801 0 Available for Capital: 78,396 12,769 199,340 170,312 Total Available 80,926 67,402 326,141 170,312 Traffic Car Rental Safety $9,546 $2,145,822 94,690 11,225,000 104,236 13, 370, 822 (94,690) (9,308,784) (300,000) (94,690) (9,608,784) 9,546 3,762,038 I 114 615 11,348,994 124,161 15,111,032 (114,615) (8,516,068) j1,270.3731 (114,615) (9.786.441) 9,546 0 9,546 5,324,591 12,,000,0001 3,324,591 0 2,832,926 9, 546 491,665 9,546 3,324,591 37 Water & Sewer 'Beg. Bal., FY 01 $5,766,033 (per audit, FYE 2000) FY01 Estimated Revs. 12.055.970 Total Available: 17,822,003 FY01 Estimated Exp. (11,915,206) Capital Expenditures (1 422,411) Total Projected Exp.: (13.337.617) !End Bal. FY01 Projected 4,484,386 FY02 Budgeted Revs. Total Available: 11.909.521 16,393,907 FY02 Budgeted Exp. (11,900,754) Capital Expenditures (1,977,931) Total Proj'd Exp.: (13.878.685) Fund Balance Summary Estimated FY00-01 and Budgeted FY01-02 Enterprise Funds Service W & S Center Debt Drainage Recreation Utility Classes System Arbor Softball Daze World Texas Star Parks @ Golf Texas Star $56,329 $29,392 $661,125 $100,347 $170,792 $543,422 $465,439 $12,329 699,209 764,637 615,000 269,000 754,479 1,072,033 3 605 534 112,500 755,538 794,029 1,276,125 369,347 925,271 1,615,455 4,070,973 124,829 (699,209) (764,637) (562,493) (248,553) (641,500) (992,407) (3,538,418) (101,266) (18,000) (70,000) (21,500) (717,209) (764,637) (562 4493) (248.553) (641,500) (1 062,407 11559 918) (101 266) 38,329 29,392 713,632 120,794 283,771 553,048 511,055 23,563 I 765,615 783,841 620,000 235,500 679,500 1,126,416 4,593 132,000 803,944 813,233 1,333,632 356,294 963,271 1,679,464 4,590,648 155,563 (765,615) (813,233) (618,682) (235,158) (667,200) (1,031,476) (4,016,167) (127,115) (13,000) (128,000) (172,950) (3,750) (778,615) (813,233) (618,682) (235158) (667,200) (1.159.476) (4,189,117) (130,865) Proj. End. Bal. FY02 2,515,222 25,329 Less: Desig. Res. (31.311) (21,405) Adj. End. Balance 2,483,911 3,924 I Recommended Levels ner Financial Policy: Available for Supplemental: Available for Capital: Total Available 1445,360 A. 0 714,950 121,136 296,071 519,988 401,531 24,698 0 1231,119) 0 0 (131,2171 (947,652) (32,804) 0 483,831 121,136 296,071 388,771 (546,121) (8,106) 0 127,126 48,320 137,096 211,947 825.240 26,120 8,767 0 (29,392) 1,318 342 12,300 94,940 63,426 4,885 29,784 3,924 29,392 355,387 72,474 146,675 81,884 (1,434,787) (39,111) 38,551 3,924 0 356,705 72,816 158,975 176,824 (1,371,361) (34,226) Notes: a). Part of W&S system and is closely monitored for annual contributions to fund balance. 38 Fund Balance Summary - Capital Estimated FY00-01 and Budgeted FY01-02 Capital Improvement Projects 'Beg. Working Capital FY01 Water Wastewater W&S Impact Impact Drainage CIP Fee Fee CIP $3,599,669 $1,432,309 $1,397,865 $342,235 FY01 Revenues 888849 480.553 78,790 17.322 Total Available: 4,488,518 1,912,862 1,476,655 359,557 FY01 Expenditures (2.072.067) (700.977) (796,537) 0 Total Expenses: (2,072,067) (700,977) (796,537) 0 'Ending Working Capital FY01 $2,416,451 $1,211,885 $680,118 $359,557 FY02 Budgeted Revenues 1.676.571 360,000 102,000 56,000 Total Available: 4,093,022 1,571,885 782,118 415,557 FY02 Projects (1,651,571) (291,759) 0 (50,000) Budgeted Carryover (2.115.265) 017,7011 0 (227.844) Total FY02 Budgeted Expenditures (3,766.836) (309,460) 0 (277,844) IProj. End. Working Capital FY02 $326,186 $1,262,425 $782,118 $137,713 FY2002 Projects CDBG FY 2002 Manhole Rehabilitation Program Midway Park Sewer Rehabilitation Dunaway, Line Replacement E. Alexander, Line Replacement Paula Lane, Line Replacement Misc. Sewer Rehabilitation Debt Service Well Rehabiliatation EDC Incentives Effluent Main Misc. Drainage Improvements Athletic Complex Design Building D Remodel Gateway Blvd Midway Recreation Center ITotal FY2002 Projects (31,571) (100,000) (366,000) (140,000) (20,000) (79,000) (65,000) (600,000) (250,000) (291,759) (50,000) ($1,651,571) ($291,759) $0 ($50,000) 39 Fund Balance Summary - Capital Estimated FY00-01 and Budgeted FY01-02 Capital Improvement Projects !Beg. Working Capital FY01 FY01 Revenues Athletic Complex Softball Golf Parks CIP CIP CIP CIP $62,487 ($10,666) ($80,080) $7,998 3332 171,468 2.215.672 0 Total Available: 65,819 160,802 2,135,592 7,998 FY01 Expenditures (6,977) (160.8021 (1.123.724) 0 Total Expenses: (6,977) (160,802) (1,123,724) 0 !Ending Working Capital FY01 $58,842 $0 $1,011,868 $7,998 FY02 Budgeted Revenues 100 000 158,582 1,041,236 0 Total Available: 158,842 158,582 2,053,104 7,998 FY02 Projects (100,000) (158,582) (1,041,236) 0 Budgeted Carryover (58 840) 0 (996,021) 0 Total FY02 Budgeted Expenditures (158.840) (158.5821 (2.037.257) 0 JProj. End. Working Capital FY02 $2 $0 $15,847 $7,998 FY2002 Projects CDBG FY 2002 Manhole Rehabilitation Program Midway Park Sewer Rehabilitation Dunaway, Line Replacement E. Alexander, Line Replacement Paula Lane, Line Replacement Misc. Sewer Rehabilitation Debt Service (158,582) (1,041,236) Well Rehabiliatation EDC Incentives Effluent Main Misc. Drainage Improvements Athletic Complex Design (100,000) Building D Remodel Gateway Blvd Midway Recreation Center !Total FY2002 Projects ($100,000) ($158,582) ($1,041,236) $0 40 Fund Balance Summary - Capital Estimated FY00-01 and Budgeted FY01-02 Capital Improvement Projects 'Beg. Working Capital FY01 FY01 Revenues FY01 Expenditures Police Facility CIP $8,671,380 329,296 Total Available: 9,000,676 (7,557.7161 Total Expenses: (7,557,716) !Ending Working Capital FY01 FY02 Budgeted Revenues Total Available: FY02 Projects Budgeted Carryover Total FY02 Budgeted Expenditures IProj. End. Working Capital FY02 FY2002 Projects CDBG FY 2002 Manhole Rehabilitation Program Midway Park Sewer Rehabilitation Dunaway, Line Replacement E. Alexander, Line Replacement Paula Lane, Line Replacement Misc. Sewer Rehabilitation Debt Service Well Rehabiliatation EDC Incentives Effluent Main Misc. Drainage Improvements Athletic Complex Design Building D Remodel Gateway Blvd Midway Recreation Center Total FY2002 Projects Streets CIP $4,975,068 10.611,504 15, 586, 572 (4.556.4291 (4,556,429) $1,442,960 $11,030,143 0 650.513 1,442, 960 11, 680, 656 0 (425,000) (1.313.558). (10.609,118) 11,313,558) (11.034.118) $129,402 $646,538 General CIP $105,614 Car Rental Tax Half -Cent CIP CIP $0 $1,255,626 641,962 1.882,470 134,637 747,576 1,882,470 1,390,263 (78,930) (365.229) (934,990) (78,930) (365,229) (934,990) $668,646 $1,517,241 $455,273 283,217 422,000 40,000 951,863 1,939,241 495,273 (283,217) (491,028) (25,000) (641.503) (1,427,054) (316,686) (924,720 (1,918,082) (341.686) $27,143 $21,159 $153,587 (283,217) (425,000) (491,028 $0 ($425,000) ($283,217) ($491,028) (25,000) ($25,000)1 41 Where Does The Money Come From? By Fund FY01-02 Golf 6% Softball 2% 1/2 Cent 4% **Other 8% G.O. Debt 6% Car Rental 18% Insurance 3% CCPD 2% W & S Fund 19% General 31% Estimated Proposed Estimated Proposed Citywide Revenues FY00-01 FY01-02 **Other Funds: FY00-01 FY01-02 W & S Fund $13,478,381 $13,887,452 Cash & Debt $76,997 $88,427 Risk/WC $685,663 $670,626 Hotel/Motel $308,000 $298,000 General $19,713,781 $22,512,025 DEA Fund $497,619 $5,000 Car Rental $11,225,000 $12,619,367 Water & Sewer Debt $764,637 $813,233 G.O. Debt $3,294,424 $4,211,981 Equip. Replacement Fund $801,083 $763,500 **Other $6,324,765 $5,599,379 Drainage Utility Fund $615,000 $620,000 1/2 Cent $2,375,563 $2,616,480 Recreation Classes $269,000 $235,500 Softball $1,142,033 $1,254,416 Fleet Operations $717,209 $778,615 Golf $3,627,034 $4,252,543 Traffic Safety Grants $94,690 $114,615 Insurance $1,753,800 $1,773,288 Arbor Daze $754,479 $679,500 CCPD $1,015,000 $1,519,638 Athletic Complex $112,500 $135,750 Total Revenues: $64,635,444 $70,917,195 Star Center Debt Service $1,313,551 $1,067,239 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. 42 FY01-02 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 0 Softball 6 0 Insurance 2% CCPD 2% W&SFund ►► 2% r : N►� 21/0 o rrrrrr :•. 1/2 Cent rrrrrr '4 ' ► k 4% Ab. rrrrrr �:.. ► �► %. rrrr ;�. N N Mi. •:-0PNN ti rrr!� IA l N WA **Other 8% G.O. Debt 6% Car Rental 15% Estimated Proposed FY00-01 FY01-02 $13,337,617 $13,878,685 $666,252 $669,071 $19,222,518 $22,474,225 $9,608,784 $9,786,441 $3,168,777 $4,169,994 $5,683,155 $5,486,965 $2,331,783 $2,561,847 $1,062,407 $1,159,476 $3,559,918 $4,189,117 $1,547,420 $1,604,115 $1,015,000 $1,392,837 $61,203,631 $67,372,773 [11 %�-111 miimmiNNENNF Mill III "'nine Risk/WC 1% General 33% **Other Funds: Cash & Debt Hotel/Motel DEA Fund Water & Sewer Debt Equip. Replacement Fund Drainage Utility Fund Recreation Classes Fleet Operations Traffic Safety Grants Arbor Daze Parks @ Texas Star Star Center Debt Service Estimated Proposed FY00-01 FY01-02 $70,480 $88,427 $307,560 $295,470 $450,000 $5,000 $764,637 $813,233 $512,000 $763,000 $562,493 $618,682 $248,553 $235,158 $717,209 $778,615 $94,690 $114,615 $641,500 $667,200 $101,266 $130,865 $1,212,767 $976,700 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. 43 70,000,000 60,000,000 - 50,000,000 - 040,000,000 - t`o O 030,000,000 - 20,000,000 - 10,000,000 - 0.000'�00000 1997 B General Revenues General 1997 15,711,640 1998 16,472,583 1999 17,165,045 2000 19,275,770 2001 Est. 19,713,781 2002 Prop. 22,512,025 Operating Budget Summary Combined Fund Revenues 1998 ID Water and Sewer Water and Sewer 10,343,737 11,553,687 11,735,435 12,923,182 13,478,381 13,887,452 1999 2000 00�000'�00'Oi JO�'00�00004 2001 Est. ILI Enterprise ■ Special Revenue Enterprise 4,006,705 6,075,450 6,952,285 7,852,987 7,237,255 7,956,324 Special Revenue 3,368,939 3,356,637 3,503,223 10,427,184 15,515,872 17,173,100 Internal Service 2,667,374 3,019,241 3,030,372 2,964,443 3,317,543 3,295,841 2002 Prop. El Internal Service TOTAL $36,098,395 $40,477,598 $42,386,360 $53,443,566 $59,262,832 $64,824,742 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 FY02 is 49.7254¢ per $100 of valuation, a reduction of 1.75¢ from the FY00 level. 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 1/4¢ sales tax was approved by Euless citizens in May 1996. The purpose of this additional sales tax is to lower the ad valorem property tax rate while still providing services desired by the citizens. Projections are based on 25% of projected general fund sales tax revenues. Franchise Fees 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, Universal Hiring, Traffic Safety, 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 1/2¢ 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. 44 70,000,000 60,000,000 - 50,000,000 - E 40,000,000 - O C3 30,000,000 - 20,000,000 - 10,000,000 - •• i ii•�•�•i �•Ji 1997 ® General Expenditures General 1997 16,092,767 1998 16,902,737 1999 17,145,656 2000 17,778,691 2001 Est. 19,222.518 2002 Prop. 22,474,225 Operating Budget Summary Combined Fund Expenditures OD•00000••P� •.eeeeee•.e 1998 ■ Water and Sewer Water and Sewer 10,392,768 11,189,800 11,349,794 12,689,966 13,337,617 13,878,685 iii•••i'i'iiii• P00400P•O.O 1999 2000 2001 Est. 2002 Prop. ® Enterprise ■ Special Revenue IR Internal Service I Enterprise 3,679,544 6,080,425 6,327,568 7,039,782 6.893.346 7,779,113 Special Revenue 3,032,384 3,324,746 2,592,983 8,194,876 13,807,817 14,156,210 Internal Service 2,611,508 2,958,937 2,905,804 2,791,905 2,796.152 3,124,613 EXPENDITURES: The cost of goods received or services rendered whether cash payments have been made or encumbered. BRIEF EXPLANATION OF EXPENDITURE LINE ITEMS: TOTAL $35,808,971 $40,456,645 $40,321,805 $48,495,220 $56,057,450 $61,412,846 Personal Services Covers all personnel related expenditures including salary, overtime, employee insurance, retirement, allowances, and other employee benefits. Materials & Supplies 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. Equipment 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 Expense Accounting entries for audit purposes. Eixed 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. 45 Water FY02 $7.00 + 2.34 per 1000 gals. FY01 $7.00 + 2.34 per 1000 gals FY00 $7.00 + 2.23 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 FY02 $22,474,225 .497254 per $100 Debt = .185288 M&O = .311966 $1,843,198,291 G.O. = Al Revenue = A2 Sales Tax Rev. = A2 G.O. = A+ Revenue = A Trash $6.92 $6.92 $6.65 General Fund Key Fiscal Points Change 16.92% (3.40%) 23.20% Estimated FY01 $19,222,518 .514754 per $100 Debt = .178380 M&O = .336374 $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. Drainage $2.50 $2.50 $2.50 % Change 8.12% 0.00% Recycling $1.66 per home $.86 per apt. unit $.83 for Seniors $1.60 per home $.85 per apt. unit $.80 for Seniors $1.60 per home $.85 per apt. unit $.80 for Seniors Actual FY00 $17,778,691 .514754 per $100 Debt = 0.158314 M&O = 0.35644 7.48% $1,391,973,485 G.O. = Al Revenue = A G.O. = A+ Revenue = A 46 General Fund Revenue Sources FY01-02 Transfers 15% Licenses/Permits 3% Fines & Fees 14% General Fund Revenues Property Taxes Prior Year Taxes Penalties & Interest Sales Tax Additional Sales Tax Mixed Drink Tax TXU Electric TXU Gas Telephone Franchise Sanitation Service Recycling Franchise Fee Cable Franchise Fee W&S Franchise Tax Swimming Pools Municipal Court Library Fees Ambulance Fees Jail Revenue Contractor Regulatory License Other Permits Grapevine Contract Fire Permits Health Permits Minimum Housing Misc. Permits and Fees Building Permits Food Handlers License Interest Income Miscellaneous Police Program Reimbursements School Police Reimbursements Alarm Revenue Tower Lease Betterment Contributions Universal Hiring/Copsfast Transfers Use of Prior Year Fund Balance TOTAL Revenues Franchise Fees 13% Interest Actual FY 00 $4, 894, 321 $64,240 $38,649 $4,628,426 $1,157,106 $102,025 $1, 314, 922 $101,066 $442,839 $102,096 $14,240 $286,910 $636,896 $16,676 $2,332,571 $37,512 $229,934 $179,496 $33,232 $13,386 $56,815 $53,229 $37,205 $80,175 $64,711 $310,723 $12,565 $434,752 $290,590 $49,220 $283,256 $25,900 $81,300 $23,944 $121,000 $723,842 $0 $773,581 $19,275,770 $19,311,596 1% Miscellaneous 2% Property Taxes 25% Sales & Uses Taxes 27% Budget Estimated Proposed FY 01* FY 01 FY 02 $4,919,319 $4,919,319 $5,620,774 $62,000 $33,359 $60,650 $34,534 $34,534 $35,130 $4,308,693 $4,225,832 $4,659,100 $1,077,173 $1,056,458 $1,164,775 $83,792 $83,792 $89,657 $1,331,408 $1,551,036 $1,455,182 $117,545 $194,064 $136,555 $488,715 $488,715 $488,715 $102,640 $102,640 $106,746 $14,462 $14,462 $15,040 $229,193 $229,193 $238,361 $572,954 $572,954 $593,882 $15,000 $15,000 $15,000 $2,246,660 $2,579,299 $2,630,886 $36,000 $36,000 $37,000 $218,000 $247,990 $227,435 $130,000 $138,935 $160,874 $30,000 $33,725 $33,725 $23,090 $14,688 $18,335 $54,000 $63,435 $63,435 $38,000 $51,000 $51,000 $37,250 $37,250 $37,250 $76,000 $79,896 $79,896 $59,455 $60,469 $60,908 $242,000 $228,815 $232,000 $15,500 $12,730 $13,500 $350,000 $280,000 $280,000 $24,744 $27,372 $20,200 $49,165 $49,165 $50,980 $231,914 $231,914 $242,136 $35,000 $26,705 $32,840 $65,000 $100,000 $100,000 $24,000 $24,000 $24,000 $100,000 $100,000 $25,000 $1,094,809 $1,094,809 $1,412,250 $674,226 $1, 998, 808 $19,713,781 $22,512,025 $ Diff FY 01* to FY02 $701,455 ($1,350) $596 $350,407 $87,602 $5,865 $123,774 $19,010 $0 $4,106 $578 $9,168 $20,928 $0 $384,226 $1,000 $9,435 $30,874 $3,725 ($4,755) $9,435 $13,000 $0 $3,896 $1,453 ($10,000) ($2,000) ($70,000) ($4,544) $1,815 $10,222 ($2,160) $35,000 $0 ($75,000) $317,441 $1,225,227 $3,200,429 % Diff. FY01 * to FY02 14% -2% 2% 8% 8% 7% 9% 16% 0% 4% 4% 4% 4% 0% 17% 3% 4% 24% 12% -21% 17% 34% 0% 5% 2% -4% -13% -20% -18% 4% 4% -6% 54% 0% -75% 29% 158% 17% General Fund FY 02 Revenue Assumptions _ Revenue S000E 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 Police Universal Hiring Grant Tower Lease Revenue Betterment Contributions Transfers Assurnptons Projections are based a 1.75¢ decrease in tax rate. Projections are based on five-year average collections. Projections are based on five-year average collections. Projected growth 2%, plus $450,000 from known economic development projects less repayment to state. Based on 25% of projected sales tax revenues. Based on 7% growth over FY01 estimate. Projections based on three-year average revenue and growth of 4%. Projections based on three-year average revenue and growth of 4%. Projected to remain flat until effect of deregulation is more certain. Projection based on 4% growth over FY01 estimate. Projection based on 4% growth over FY01 estimate. Projection based on 4% growth over FY01 estimate. Based on 5% of gross receipts. Projected to remain flat over FY01 estimate. Projected 2% increase over FY01 estimate. Projected 2% increase over FY01 estimate. Based on three years average revenue. Based on three years average revenue. Projected to remain flat over F01 projection. Based on three years average collections. Projected to remain flat over FY01 estimate. Projected to remain flat over FY01 estimate. Projected to remain flat over FY01 estimate. Projected to remain flat over FY01 estimate. Projected to remain flat over FY01 estimate. Based on three-year average revenue. Based on three-year average revenue. Projected to remain flat over FY01 estimate. Interest rates have decreased significantly during the current year. Based on three-year average revenue excluding legal settlements. Projections are assuming continued funding from grants, based on assigned officers' current salary. Based on current salaries of four patrol officers. Projection based on three-year average collections. Based on amount allowed by grant. Based on current contracts. Projected to remain flat. 5% water & drainage revenue & 2.5% for internal service funds. 48 General Fund Multi -Year Analysis $20,000,000 $15,000,000 $5,000,000 $o -'-�- " _ } > y } y y y } } } _ - S' ; ` < ` < ` S' {' { ` S : ` < i S < S S { { { S S S }}} } }y } y`y r } } } } } } } } y } y y } } y } } y y } } {5S5 ; i`S5i S { { { ; S { { { { S { S ; < { { ; i { S { S i { S S { S S { < i i t i{< S S< i<{{{ S i; i t{ S{ S i i i S t< i S t i i i i<< S L S< } } } y y } y y } } y } y y y } } y y } y } } } y y y } } } } y } } y y y } }_-y.i { S S S < { S i ; i i < { S i < S< t { i, { { { ; { { ; { } } } } y y } } } } } y y } 4 4 • 4 - - FY 1998 0 Property Taxes El Interest Income FY 1999 ©Franchise Fees o Int'govern./Misc. FY 2000 FY 2001 FY2002 O Sales & Use Taxes I❑ Fines & Fees • Licenses & Permits REVENUE: Property Taxes Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permits Interest Income nt'govern./Misc. TOTAL : = R0.00 iS.000.=.PerC.00. ge:oi Gen0.;;Ai:Fuo. Reeftonoas::: TUAL: Y:1:998: $4,315,682 $2,649,067 $4,936,683 $2,338,891 $501,915 $386,589 $1,343,755 $16,472,583 :TU.499 $4,509,370 $2,848,741 $4, 884, 946 $2,596,429 $553, 066 $364,346 $1,408,147 $17,165,045 TUAL: $4,997,210 $2, 898,969 $5,887,557 $2,779,513 $662,041 $434,752 $1,615,728 $19,275,770 $19,713,781 Property Taxes Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permits Interest Income Int'govern./Misc. TOTAL • 26% 26% 26% 25% 16% 17% 15% 16% 30% 28% 31% 27% 14% 15% 14% 15% 3% 3% 3% 3% 2% 2% 2% 1% 8% 8% 8% 12% 100.00% 100.00% 100.00% 100.00% TIME TED:::::PROPOS ............................... $4,987,212 $5,716,554 $3,153,064 $3,034,481 $5,366,082 $5,913,532 $3,002,224 $3,056,195 $582,008 $590,049 $280,000 $280,000 $2,343,191 $3,921,214 $22,512,025 25% 13% 26% 14% 3% 1% 17% 100.00% IFF :FY01: TQ 14.6% -3.8% 10.2% 1.8% 1.4% 0.0% 67.3% 14.2% ................. :verage 25.82% 15.44% 28.49% 14.51% 3.06% 1.88% 10.81% 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. FY02 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 28.49% of the total. The property tax trend is the second highest source at 25.82% and franchise fees third at 15.44%. Fines and Fees make up approximately 14.51% of total revenues with other sources varying from 2% to 11%. The General fund has become Tess reliant on property taxes to the point that the FY02 proposed budget would bring in approximately $196,978 more dollars from sales tax than property taxes. 49 The Cost of City Services Based on average home value of $100,968 each household will pay $402* in city taxes for the year, or $33.47 per month, to support these city services: � 24 hour Police protection • 24 hour Fire protection ?=-' 24 hour Ambulance service I?==i Maintenance of all public streets and street lighting I4-- Library facility and service which circulates books & tapes 1- Park facilities including softball fields and walking trails I'?==- Recreational facilities including a gym and walking track I� Animal Control services • Environmental Health services including restaurant inspections IR=;- Building Inspections and permitting services \ Code Enforcement services In comparison, the cost of Cable TV with basic service and HBO is over $35 per month. $100,968 x 20% or $100,968-$20,194 = $80,774 $80,774 x .497254/100 = $401.65/year $401.65/ 12 months = $33.47 per month (Assumes 20% homestead exemption) PP 50 L CI $110,000 $100,000 d m $90,000 d im cu y $80,000 a $70,000 $60,000 $600 $500 - $400 $300 $200 $100 - $0 Average Home Value $72,275 $71,093 $71,166 $73,303 $75,572 $77,223 $81,211 $84,290 $88,606 $100,968 $93,395 1991 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 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 approximately $30,000 ®FY00 Homes valued at approximately $70,000 Homes valued at approximately $100,000 —IMO — M MI .u ..11111 NUS inni MMMM log MMMM nu MMMM IMF MMMM MI MMMM MI ....MI MMMM MI Tax Liabilities O FY01 ® FY02 I Taxable FY00 FY01 FY02 Difference Value 0.514754 0.514754 0.497254 From Prior Yr $30,000 $154.43 $154.43 $149.18 ($5.25) $70,000 $360.33 $360.33 $348.08 ($12.25) $100,000 $514.75 $514.75 $497.25 ($17.50) Approximated Euless property values only. Category values do not include exemptions. 51 PROPERTY TAXES Estimated Revenues FY02 Adj. Net Taxable Value Assessed Proposed Tax Rate per $100 Valuation Estimated Tax Levy Est. Percent of Collection (O&M and I&S Estimated Collections Cents Per $100 Val uation General Fund Operating & Maintenance Debt Service TOTAL 0.700000 0.600000 - 0.500000 0.400000 0.300000 0.200000 0.100000 • 0.000000 - $1,843,198,291 0.497254 $9,165, 377 97.75% $9,035,999 100.00% Proposed Fund Distribution Rate 0.311966 0.185288 0.497254 Percent $ Amount 62.74% $5,620,774 37.26% $3,415,225 100.00% $9,035,999 1Ten Year Breakdown of Tax Rate 1993 1994 1995 1996 1997 1998 * Additional Sales Tax $1,164,775 $0 $1,164,775 1999 2000 2001 2002 Fiscal Year 0Ope,ating Funds !interest & Sinking Funds I Fiscal Operating & Year Maintenance 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 0.441735 0.458096 0.454438 0.456229 0.354869 0.360855 0.347530 0.356440 0.336374 0.311966 Interest & Total Sinking Tax Rate 0.156829 0.160521 0.161562 0.149771 0.190111 0.163899 0.177224 0.158314 0.178380 0.185288 0.598564 0.618617 0.616000 0.606000 0.544980 0.524754 0.524754 0.514754 0.514754 0.497254 Total $6,785,549 $3,415,225 $10,200,774 From 1993 to 2002 the interest and sinking portion of the tax rate has increased 18%, while the operating and maintenance portion of the tax rate has decreased by 29%. The tax rate ratio funding operations and interest & sinking has averaged 70% and 30%, respectively, from FY93 to FY02. In 1997, an additional sales tax of 1/4¢ was passed to 52 reduce property taxes. Overlapping Tax Liability Average Homeowner $0.234070 Hospital 8% $0.497254 Euless 18% $0.106410 Jr. College 4% $0.274785 County 10% $1.653000 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 $2.765519 for the 2001 tax year, with the City's share approximately one fifth of the combined total at 18%. The average residential assessed valuation is estimated at $100,968. Based on this average value, the total overlapping tax liability for 2001 is $2,792. 53 Tax Rate (In Pennies) Per $100 Valuation 3.000000 2.500000 2.000000 1.500000 1.000000 0.500000 0.000000 - PROPERTY TAXES Direct & Overlapping 1993 1994 1995 1996 1997 1998 Fiscal Year I ■ Jr. College O Hospital G County ® City 0 School I 1999 2000 2001 2002 Historical Property Tax Rates -Direct & Overlapping Fiscal Year Jr. College Hospital County City School TOTAL 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 0.043920 0.046710 0.056510 0.055460 0.058000 0.057690 0.106400 0.106410 0.106410 0.106410 0.229100 0.242100 0.244640 0.239840 0.240000 0.234070 0.234070 0.234070 0.234070 0.234070 0.277100 0.271880 0.271870 0.266603 0.267000 0.264836 0.264836 0.264836 0.274785 0.274785 0.598560 0.618617 0.616000 0.606000 0.544980 0.524754 0.524754 0.514754 0.514754 0.497254 1.505000 1.515000 1.535000 1.534467 1.617000 1.606257 1.606257 1.631800 1.677500 1.653000 2.653680 2.694307 2.724020 2.702370 2.726980 2.687607 2.736317 2.751870 2.807519 2.765519 % Change Jr. College Hospital County City School TOTAL 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 14% 11% 6% 6% 21% 1% -2% -2% 5% 0% -2% 0% 0% 0% 0% -1% 84% 0% 0% 0% I % -2% 0% -2% 0% -1% 0% 0% 4% 0% o %o 3% -3% 14 %o 1% 1% 0% 5% -1% 0% 2% 3% -1% IZ70I Ten Year Average Jr. College Hospital County City School TOTAL 1993-2001 12.80% 1.34% 1.63% -1.28% 2.36% 1.62% The City tax rate has shown an average decrease over the past ten years of 1.28%. Although other taxing entities have shown average increases over the past ten years, the College, Hospital, and County remained unchanged for fiscal year 2000 and the City and the School district both show decreases in the actual tax rate. 54 Revenue Type Current Year Prior Year Penalty & Int. Total Property Tax Revenues YTD Collection Review As of 09/30/01 FY 01 FY 00 Amount Collections Collections Difference Difference $7,562,145 $7,068,887 $493,257 7.0% $41,316 $85,485 ($44,169) -51.7% $43,346 $53,864 ($10,518) -19.5% $7,646,807 ( $7,208,237 I $438,570 Notes: Collections include General & Debt Service Funds. Report Month October November December January February March April May June July August September Property Tax Monthly Revenues Current Year Collections FY 01 FY 00 Collections. Collections Amount Difference $79,964 $47,264 $32,700 $279,823 $233,820 $46,003 $1,939,984 $1,634,784 $305,200 $2,976,654 $2,870,780 $105,874 $1,851,286 $1,880,048 ($28,762) -1.5% $58,127 $30,570 $27,557 90.1% $30,003 $17,114 $12,889 75.3% $24,187 $13,794 $10,393 75.3% $91,618 $82,907 $8,711 10.5% $213,974 $234,515 ($20,541) -8.8% $11,525 $15,486 ($3,961) -25.6% $5,000 $7,805 ($2,805) -35.9% 6.1 % Difference PY TOTAL YTD through September $7,562,145 I $7,068,887 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 69.2% 19.7% 18.7% 3.7% $493,258 I 7.0% ❑FY00 ■FY01 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEPT Comparison FY 00 to FY 01 55 1998-99 Monthly Oct I $276,249 Nov I $447,950 Dec C $300,354 Jan I $260,882 Feb $446,340 Mar $257,770 Apr $217,428 May $432,301 Jun $282,951 Jul $255,825 Aug $411,218 Sep $277,481 AVG: HI: LO: $600,000 $500,000 - $400,000 - City of Euless Summary of General Fund Sales Tax Oct YTD $276,249 $724,199 $1,024,553 $1,285,436 $1,731,776 I $1,989,546 $2,206,974 $2,639,275 $2,922,226 $3,178,050 $3,589,268 $3,866,750 $322,229 $447,950 $217,428 93% 100% % of 1999-00 Total Monthly YTD 7% $244,122 $244,122 19% $394,773 $638,895 26% $414,524 $1,053,419 33% $248,701 $1,302,119 45% $414,700 I $1,716,819 51 % I $342,153 I $2,058,972 57% I $278,198 I $2,337,170 68% $385,338 I $2,722,508 76% $314,776 $3,037,284 82% $295,871 $3,333,155 $411,543 $3,744,697 $343,937 $4,088,635 Nov Dec Jan O 1998-99 AVG: HI: LO: $340,720 $414,700 $244,122 % 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 General Sales Tax Revenue' 1 -n CD Cr Mar Apr ®1999-00 Kiskk'AQs'AvAikkk'S,K % of YTD Total $296,250 $783,913 $1,125,769 $1,399,672 $1, 829,156 $2,097,803 $2,378,391 $2,849,116 $3,178,170 $3,541,044 $3,986,492 $4,343,949 AVG: $361,996 HI: $487,662 LO: $268,647 May Jun 77.1 Aug 0 2000-01 J Jul 7% 18% 26% 32% 42% 48% 55% 66% 73% 82% 92% 100% zdol Sep 56 City of Euless Summary of 1/4 Cent Additional SalesTax 1998-99 % of 1999-00 % of 2000-01 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total Oct 69,062 $69,062 7% $61,030 $61,030 6% $74,063 $74,063 7% Nov 111,988 $181,050 18% $98,693 $159,724 16% $121,916 $195,978 18% Dec 75,089 $256,138 25% $103,631 $263,355 26% $85,464 $281,442 26% Jan 65,221 $321,359 31% $62,175 $325,530 32% $68,476 $349,918 32% Feb 111,585 $432,944 42% $103,675 $429,205 42% $107,371 $457,289 42% Mar 64,442 $497,386 49% $85,538 $514,743 50% $67,162 $524,451 48% Apr 54,357 $551,743 54% $69,549 $584,292 57% $70,147 $594,598 55% May 108,075 $659,819 65% $96,335 $680,627 67% $117,681 $712,279 66% Jun 70,738 $730,556 71% $78,694 $759,321 74% $82,263 $794,543 73% Jul 63,956 $794,513 78% $73,968 $833,289 82% $90,719 $885,261 82% Aug 102,804 $897,317 88% $102,886 $936,174 92% $111,362 $996,623 92% Sep 69,370 $966,687 95% $85,984 $1,022,159 100% $89,364 $1,085,987 100% 140,000 120,000 - 100,000 - c 80,000 - ui f6 8 60,000 40,000 - 20,000 - AVG: $80,557 AVG: $85,180 AVG: $90,499 HI: $111,988 HI: $103,675 HI: $121,916 LO: $54,357 LO: $61,030 LO: $67,162 Oct Nov Dec Jan O 1998-99 11/4 ¢ Additional Sales Tax Feb Mar Apr ®1999-00 May Jun Jul Aug 0 2000-01 Sep 57 FY 98-99 Month MONTHLY YTD OCT $180,469 NOV $158,754 DEC $179,965 JAN $181,723 FEB $199,572 MAR $236,283 APR $194,548 MAY $182,342 JUNE $227,008 JULY $172,912 AUG $134,059 SEPT $110,409 Total $2,158,044 $350,000 $300,000 isil $250,000 cn 0 $200,000 $150,000 $100, 000 eft $50,000 $o $180,469 $339,223 $519,188 $700,911 $900,483 $1,136,766 $1,331,314 $1,513,656 $1, 740, 664 $1,913,576 $2, 047, 635 $2,158,044 OCT NOV % of Total 8% 16% 24% 32% 42% 53% 62% 70% 81% 89% 95% 100% • • • Municipal Court Revenues MONTHLY $64,550 $323,207 $167,068 $156,294 $182,434 $195, 544 $135,668 $202,162 $192, 411 $202,988 $229,251 $200,832 $2,252,408 FY 99-00 YTD $64,550 $387,757 $554,825 $711,119 $893,553 $1,089,096 $1, 224, 764 $1,426,927 $1, 619, 337 $1,822,325 $2,051,576 $2,252,408 FY00-01 % of Total MONTHLY YTD 3% $273,153 $273,153 17% $188,856 $462,009 25% $171,840 $633,849 32% $259,388 $893,236 40% $236,506 $1,129,742 48% $249,159 $1,378,902 54% I $197,801 $1,576,703 63% $205,748 $1,782,451 72% $198,330 $1,980,781 81% $221,319 $2,202,100 91% $231,013 $2,433,113 100% $179,892 $2,613,005 $2,613,005 MUNICIPAL COURT Monthly Revenues 7 74 : • 0, • EF two • • % of Total 10% 18% 24% 34% 43% 53% 60% 68% 76% 84% 93% 100% no' mde no, moo 0.0 DEC JAN FEB MAR APR MAY JUNE JULY AUG SEPT O FY99 REVENUES ® FY00 REVENUES 0 FY01 REVENUES I 58 Municipal Court Case Volume Analysis FY98-99 C DFW Total Cat OCT 2,610 449 3,059 1,953 NOV 2,129 397 2,526 2,081 DEC 2,422 428 2,850 2,037 JAN 2,868 236 3,104 2,140 FEB 2,588 365 2,953 2,341 MAR 2,619 461 3,080 2,474 APR 2,044 601 2,645 1,954 MAY 2,054 428 2,482 2,391 JUN 2,303 494 2,797 3,333 JUL 2,614 479 3,093 2,787 AUG 2,749 520 3,269 3,658 SEP 2,414 605 3,019 3,274 Total 29,414 5,463 34,877 30,423. Total I 84.3% I 15.7% I 100.0% I I 87.2% I 4,500 4,000 - 3,500 - E 3,000 - 0 2,500 - a) 2,000 - cn 0 1,500 - 1,000 - 500 - 0 , OCT NOV DEC JAN FEB MAR APR MAY FY99-00 DFW Total 362 259 371 352 324 340 335 518 324 419 414 437 4,455. 12.8%I 2,315 2,340 2,408 2,492 2,665 2,814 2,289 2,909 3,657 3,206 4,072 3,711 34.878. FY00-01 Cat DFW 2,512 2,223 2,708 2,776 2,369 2,500 2,457 2,735 2,175 2,469 3,212 2,573 30.709. 100,0% I 1 90.8% I Municipal Court Monthly Cases Filed ® City of Euless Comparison of FY00 to FY01 DFW Airport 289 279 242 214 166 292 232 190 383 353 309 145 3,094 Monthly % Change Total. (PriorY[) 2,801 2,502 2,950 2,990 2,535 2,792 2,689 2,925 2,558 2,822 3,521 2,718 33.803 9.2%I 100.0%I JUN JUL AUG SEP FY 00 Totals 20.99% 6.92% 22.51% 19.98% -4.88% -0.78% 17.47% 0.55% -30.05% -11.98% -13.53% -26.76 % 59 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 09/30/01 Budget Actual FY 01 FY 01 $1,331,408 $1,527,689 117,545 208,533 488,715 487,290 102,640 104,922 14,462 14,396 229,193 255,937 572,954 611,588 $2,856,917 1 $3,210,354 Actual/Budget Budget Actual FY 00 FY 00 114.7% $1,352,456 $1,314,922 177.4% 124,038 101,066 99.7%1 435,390 1 442,839 102.2%1 106,099 1 102,096 99.5%I 13,663 1 14,240 111.7%1 171,265 1 226,877 106.7%1 571,311 1 625,160 112.4%1 $2,774,222 1 $2,827,199 Actual/Actual 16.2% 106.3% 10,0% 2.8% 1.1% 12.8% -2.2% 13.6% A franchise fee is collected from public utilities for the privilege of providing services within the City's limits. Fees are levied by local governments and passed through to consumers of the utilities in the form of service prices. Franchise fees are 13.6% more than prior year due primarily to TXU Electric and TXU Gas Franchise Fees. TXU Gas commercial revenue had a 300% increase in 2001 while residential revenue had a 193% increase. TXU Gas commented on the extremely cold winter months being the reason for the increases but did point out that the mild spring could balance out its effects. * TXU Electric makes an annual payment in May, which represents 4% of their gross receipts. This source represents 6.9% 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 2.5% of General Fund budgeted revenues. * Trinity makes monthly payments which are equal to 5% of gross receipts. These receipts represent .53% 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 1.19% 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 3.0% of the General Fund revenues. 60 MONTHLY OCT NOV $64,365 DEC $41,285 JAN $39,124 FEB $41,528 MAR $38,949 APR $44,750 MAY $50,692 JUNE $32,370 JULY $43,399 AUG $59,958 SEPT $56,513 Total $39,993 $552.926 $90,000 $80,000 $70,000 $60,000 W ) c $50,000 a) a) $40,000 $30,000 $20,000 $10,000 $0 DEVELOPMENT REVENUE SUMMARY FY 98-99 % of YTD Total : • • . - 1 • OCT $64,365 12% $105,650 19% $144,774 26% $186,302 34% $225,251 41% $270,001 49% $320,693 58% $353,063 64% $396,462 72% $456,420 83% $512,933 $552,926 100% 93% FY 99-00 MONTHLY YTJ $51,055 $37,549 $31,889 $67,986 $72,706 $77,501 $37,899 $68,501 $79,711 $43,058 $42,653 $49,196 $659.704 $51,055 $88,604 $120,493 $188,479 $261,185 $338,686 $376,586 $445,086 $524,797 $567,856 $610,509 $659,704 FY 00-01 % of % of Total MONTHLY YTD Total 8% 13% 18% 29% 40% 51% 57% 67% 80% 86% 93% 100% $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 Development Monthly Revenues) 1111111111111g NMI 10.1 WPM NMI NOV DEC JAN O FY98-99 9% 14% 24% 37% 46% 52% 60% 68% 79% 86% 94% 100% FEB MAR APR MAY JUNE JULY AUG SEPT ® FY99-00 B FY 00-01 61 This page intentionally left blank. 62 General Fund Expenditure Sources FY01-02 Non -Depart 17% Development 4% i Fire v, 20% Finance 7% Public Works 7% Community Srvc. 12% 4-%6 Admin. 2% Police 31% $ Diff % Diff. General Fund Actual Budget Estimated Proposed FY 01* FY01* Expenditures FY 00 FY 01* FY 01 FY 02 to FY02 to FY02 City Council $43,264 $44,775 $44,775 $44,775 $0 0% Administration $181,626 $179,934 $179,934 $188,511 $8,577 5% City Secretary $210,241 $229,989 $229.989 $240,157 $10,168 4% Total - Admin. $435,131 $454,698 $454,698 $473,443 $18,745 4% Finance/Budget $98,623 $144,685 $144,685 $160,654 $15,969 11% Municipal Court $501,219 $491,260 $491,260 $523,738 $32,478 7% Accounting $123,983 $127,615 $127,615 $158,067 $30,452 24% Data Processing $254,590 $271,794 $271,794 $297,539 $25,745 9% Personnel $276,412 $285,283 $285,283 $275,059 ($10,224) -4% Administrative Services $119,707 $128,227 $128,227 $0 ($128,227) -100% Purchasing $32.172 $35,254 $35,254 $55,736 $20,482 58% Total - Finance $1,406,706 $1,484,118 $1,484,118 $1,470,793 ($13,325) -1% Police Administration $291,598 $314,581 $314,581 $339,080 $24,499 8% Police Patrol $3,065,094 $3,695,378 $3,695,378 $3,765,858 $70,480 2% Police CID $977,435 $1,045,598 $1,045,598 $1,180,117 $134,519 13% Police Service $1,163,343 $920,519 $920,519 $989,257 $68,738 7% Police Detention $493,774 $594,121 $594,121 $748,991 $154,870 26% Total -Police $5,991,244 $6,570,197 $6,570,197 $7,023,303 $453,106 7% Fire Marshall/Education $302,232 $322,352 $322,352 $365,960 $43,608 14% Emergency Management $1,715 $3,245 $3,245 $5,245 $2,000 62% Fire Administration $275,670 $297,156 $297,156 $323,854 $26,698 9% EMS/Suppression $3,323,375 $3,538,768 $3,538,768 $3,904,858 $366,090 10% Total -Fire $3,902,992 $4,161,521 $4,161,521 $4,599,917 $438,396 11% Planning & Development $155,276 $137,594 $137,594 $272,628 $135,034 98% Inspection Services $509,330 $581,428 $581,428 $459,573 ($121,855) -21% Environmental Health $54,195 $61.055 $61,055 $108,233 $47,178 77% Total -Development $718,801 $780,077 $780,077 $840,434 $60,357 8% Leisure Services $478,717 $385,190 $385,190 $464,638 $79,448 21% Parks $1,074,171 $1,151,678 $1,153,428 $1,247,536 $95,858 8% Swimming Pools $72,994 $90,465 $90,465 $75,730 ($14,735) -16% Projects/Special Events $0 $89,091 $89,091 $97,496 $8,405 9% Recreation Admin. $0 $63,978 $63,978 $72,924 $8,946 14% Library $685,206 $694.137 $695,317 $718.216 $24,079 3% Total -Community Services $2,311,088 $2,474,539 $2,477,469 $2,676,540 $202,001 8% Street Maintenance $746,978 $745,210 $745,210 $792,474 $47,264 6% Animal Control $155,685 $149,273 $149,273 $166,630 $17,357 12% City Engineer $59,754 $120,488 $120,488 $124,328 $3,840 3% Facility Maintenance $481,642 $495,538 $495,538 $550,932 $55,394 11% Total - Public Works $1,444,059 $1,510,509 $1,510,509 $1,634,364 $123,855 8% Legal Services $157,420 $125,000 $125,000 $125,000 $0 0% Non -Departmental $1,393,624 $1,756,159 $1,636,929 $3,608,431 $1,852,272 105% Betterment $17,626 $22.000 $22,000 $22,000 $0 0% Total - Non -Depart. $1,568,670 $1,903,159 $1,783,929 $3,755,431 $1,852,272 97% Total Expenditures $17,778,691 $19,338,818 $19,222,518 $22,474,225 $3,135,407 16% 63 GENERAL FUND Department FY 99 Actual FY 00 Actual FY 01 Budget FY 01 Estimated FY 02 Proposed City Manager/City Council Personnel $297,793 $317,253 $338,928 $338,928 $356,851 Operations $97,919 $117,878 $115,770 $115,770 $116,592 Capital $0 $0 $0 $0 $0 TOTAL $395,712 $435,131 $454,698 $454,698 $473,443 Fiscal & Administrative Services Personnel $576,947 $957,480 $983,920 $983,920 $1,078,131 Operations $76,019 $327,366 $371,721 $371,721 $392,662 Capital $0 $2,153 $250 $250 $0 TOTAL $652,966 $1,286,999 $1,355,891 $1,355,891 $1,470,793 Police Personnel $5,386,729 $5,652,745 $6,162,206 $6,162,206 $6,580,693 Operations $362,700 $334,838 $393,428 $393,428 $431,110 Capital $36,829 $3,661 $14,563 $14,563 $11,500 TOTAL $5,786,258 $5,991,244 $6,570,197 $6,570,197 $7,023,303 Fire Personnel $3,448,611 $3,658,563 $3,889,396 $3,889,396 $4,279,353 Operations $224,307 $233,549 $260,835 $260,835 $303,124 Capital $10,673 $10,880 $11,290 $11,290 $17,440 TOTAL $3,683,591 $3,902,992 $4,161,521 $4,161,521 $4,599,917 Support Services * Personnel $1,055,422 $117,698 $123,782 $123,782 $0 Operations $660,392 $2,009 $4,445 $4,445 $0 Capital $690 $0 $0 $0 TOTAL $1,716,504 $119,707 $128,227 $128,227 $0 Planning & Development Personnel $613,360 $655,143 $698,524 $698,524 $724,894 Operations $56,518 $63,658 $81,553 $81,553 $115,540 Capital $0 $0 $0 $0 $0 TOTAL $669,878 $718,801 $780,077 $780,077 $840,434 Community Services Personnel $1,257,883 $1,768,128 $1,909,312 $1,909,312 $2,080,035 Operations $232,154 $467,227 $540,357 $543,287 $596,505 Capital $0 $75,733 $24,870 $24,870 $0 TOTAL $1,490,037 $2,311,088 $2,474,539 $2,477,469 $2,676,540 Public Works Personnel $636,912 $799,556 $895,831 $895,831 $959,217 Operations $309,147 $644,503 $614,678 $614,678 $675,147 Capital $0 $0 $0 $0 TOTAL $946,059 $1,444,059 $1,510,509 $1,510,509 $1,634,364 Nondepartmental Personnel $136,364 $37,528 $120,712 $120,712 $156,153 Operations $1,229,541 $1,168,430 $1,155,394 $1,135,519 $2,000,470 Capital $438,746 $362,712 $627,053 $527,698 $1,598,808 TOTAL $1,804,651 $1,568,670 $1,903,159 $1,783,929 $3,755,431 FUND TOTAL $17,145,656 $17,778,691 $19,338,818 $19,222,518 $22,474,225 * The functions of Support Services are now performed by other departments. 64 General Fund Expenditures Multi -Year Comparison $20,000,000 Capital Costs within the General fund have remained relatively constant between FY93 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 $16, 000, 000 - varied between 3% and 4%. FY02 has about 7% budgeted for capital expenses. $12, 000, 000 N -a w O. W $8,000,000 $4, 000, 000 0 Although operating costs have increased in total dollars, they remain around 20% of the total general fund budget. 1993 1994 1995 1996 1997 Although increasing in total dollars, personnel costs continue to represent approximately 72% of the general fund budget. YEAR 1993 1994 1995 1996 1997 1998 1999 2000 2001 Est. 2002 Prop. PERSONNEL $8, 546, 818 $9,192,349 $9,408,078 $10,361,685 $11,410,369 $12, 564, 363 $13,410,021 $13, 964, 094 $15,122,611 $16,215,327 2000 2001 2002 Est. Prop. ® PERSONNEL EJ OPERATING ® CAPITAL I OPERATING $2,131, 925 $2,410,309 $2,650,772 $2,669,113 $3,186,120 $3,608,107 $3,248,697 $3,359,458 $3,521,236 $4,631,150 CAPITAL TOTAL $126,579 $10,805,322 $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 $578,671 $19,222,518 $1,627,748 $22,474,225 65 2 'a U a`. 0 GENERAL FUND EXPENDITURES PER CAPITA 16,000,000 14,000,000 - 12,000,000 - 10,000,000 8,000,000 6,000,000 4,000,000 - 2,000,000 0 .+ WIMINNI-Manprr,PP!"?`„. +++t+'++*+++♦'++r'++'++i++++++++++++++++++++r+++++++++rf 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 O Police l Fire ❑ Parks & Recreation 0 Streets IS Library El 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 96% and 92% respectively (per Capita increase: $92-$151 and $62-$99). While user fees have increased, so has library services, thus expenditures have increase by 77% (Per Capita increase $10-$15). Environmental Health services has decreased 42% (Per Capita $5-$2) through the years. In FY02, one inspector was moved back to inspection services from Code enforcement. 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 97% increase in expenditures (per Capita increase: $26-$42). Maintenance and repair of city streets have resulted in an increase of 62% (Per Capita increase $13-$17). This excludes the $300.000 set aside for street overlay annually. Population Department 38,900 39,550 40,127 40,400 Actual Actual Actual Actual Library 404,168 440,597 450,272 Per Capita 10 11 11 Street 48/,/b9 526,136 575,608 Per Capita 13 13 14 Police 3,571,026 3,991,491 4,146,084 Per Capita 92 101 103 Fire 2,397,789 2,525,086 2,561,973 Per Capita 62 64 64 Health 186,938 193,964 199,898 Per Capita 5 5 5 Parks/Recreation 993,432 1,073,714 980,683 476,172 12 617,992 15 4,500,463 111 2,939,107 73 101,108 3 1,051,546 • 40,850 41,300 42,900 Actual Actual Actual 501,201 12 654,206 16 5,050,492 124 3,230,918 79 106,356 3 1,286,967 566,775 14 699,140 17 5,534,659 134 3,494,054 85 108,836 3 1,428,942 Per Capita 26 27 24 26 32 35 General Fund Transfers Total Per Capita U.S. 1 D/FW Metroplex 569,152 13 701,840 16 5,786,258 135 3,683,591 86 118,460 3 1,490,037 35 44,700 Actual 685,206 15 746,978 17 5,991,244 134 3,902,992 87 54,195 1 1,625,882 36 :::2001: 45,500 Estimated Proposed 695,317 15 745,210 16 6,570,197 144 4,161,521 91 61,055 1 1,782,152 39 46,166 718,216 16 792,474 17 7,023,303 152 4,599,917 100 108,233 2 1,958,324 42 10.069.431 110.989.113 1 11.835.759 1 13.155.914 1 14.121.710 115.816.464 1 16, 466, 077 1 18.551.928 18.618.972 1 21.099.775 461,595 547,239 535,152 537.119 635,618 656,119 698,968 723,842 10,531,6 11,536,352 12,370,11 13.693,032 14,57,9 16 472,583 17.165,0 19,275,00 271 9361 5 431 :::::::........•. .....:..:: eO SI MER i'R1'C.E:I1 L?E :........ i:i:i:::•: 139.1 I 142.6 146.9 151.0 155.5 158.5 160.2 134.4 138.6 146.5 146.5 150.7 152.8 154.3 164.7 159.6 1,094,809 1,412,250 19,713,781 22,512,025 433 488 170.4 174.8 166.8 172.6 66 Water & Sewer Revenue Sources FY01-02 Penalties 1% Interest 2% Sanitation 1% Sewer 26% Other^ 16% Recycling 2% ■■11i. ■■■■ ■IN1111■■■■11111111 ■1•111111■■■■11M11M1 ■11•111■■■■1111111111 ■I•■■■■111111•1 ,111.1111C ■�■■■ me■■■ I111111111111111■■■ ■��■■■ ■111111111111MI■I/' MINN Water 52% 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 $2,166,278 represents 16% 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 00 $407,707 $101,639 $7,657,132 $3,730,338 $63,803 $41,707 $57,183 ($2,071) $152,568 $26,435 $271,741 $415,000 $12,923,182 Budget FY 01* $300,000 $104,370 $6,917,000 $3,591,900 $40,000 $34,000 $44,754 $7,500 $144,200 $24,960 $275,400 $1,593,652 $13,077,736 Estimated FY 01 $300,000 $102,975 $7,325,962 $3,598,438 $45,000 $50,981 $108,983 $33,500 $160,000 $26,000 $272,250 $1,454,292 $13,478,381 Proposed 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 $ Diff % Diff. FY 01* FY01* to FY02 to FY02 $0 0% $1,695 2% $383,000 6% $959 0% $7,000 18% $8,050 24% ($9,338) -21% ($1,500) -20% $5,800 4% $1,040 4% ($3,150) -1% $416,160 26% $809,716 6% 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. 67 our Interest Income Water & Sewer Fund FY 02 Revenue Assumptions Sanitation Services Water Service Sewer Service Sale of New Meters Reconnect Fees Inspection Fees Water & Sewer Miscellaneous Penalties Initiation & Transfer Fees Recycling Fees sumptto Projected to remain flat over FY01 estimates. Interest rates have experienced a significant decline. Average growth of 3% over FY01 estimate. Based on three-year average revenue. Based on three-year average revenue. Based on three-year average revenue. Based on three-year average revenue. Based on three-year average revenue. Based on three-year average revenue. Based on three-year average revenue. Based on three-year average revenue. Projected to remain flat over FY01 estimates. 68 Water & Sewer Expenditure Sources FY01-02 Non -Depart. 43% Sewer & Treatment 13% Water Distribution 4% �\1 Finance 4% 11g= 11111 11111 Public Works 5% Water Production 31% 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 00 $293,115 $210,127 $503,242 $337,400 $3,720,530 $434,155 $2,158,000 $53,236 $72,071 $6,775,392 $76,351 $5, 334, 981 $12,689,966 Budget FY 01* $310,364 $273,145 $583,509 $479,633 $4,061,029 $474,910 $979,699 $127,802 $73,876 $6,196,949 $125,000 $6,170,064 $13,075,522 Estimated FY 01 $310,364 $273,145 $583,509 $479,633 $4,462,484 $474,910 $979, 699 $127,802 $73,876 $6,598,404 $125,000 $6,030,704 $13,337,617 Proposed 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 $ Diff FY 01* to FY02 ($15,119) $27,625 $12,506 $17,260 $196,604 $21,859 $799,184 $18,229 $5,996 $1,059,132 ($50,000) ($218,475) $803,163 % Diff. FY01 * to FY02 -5% 10% 2% 4% 5% 5% 82% 14% 8% 17% -40% -4% 6% 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. FY2002 includes capital expenditures of $1, 977, 931. 69 WATER & SEWER FUND Department FY99 Actual FY00 Actual FY01 Budget FY01 Estimated FY02 Proposed Water Department Personnel $211,196 $331,665 $397,502 $392,762 $396,191 Operations $59,651 $170,070 $178,807 $183,547 $192,624 Capital $0 $1,507 $7,200 $7,200 $7,200 TOTAL $270,847 $503,242 $583,509 $583,509 $596,015 Support Services Personnel $150,040 $0 $0 $0 Operations $83,662 $0 $0 $0 $0 Capital $0 $0 $0 $0 $0 1 TOTAL $233,702 $0 $0 $0 $0 Public Works Personnel $1,119,459 $1,241,577 $1,557,802 $1,557,802 $1,661,864 Operations $4,616,335 $5,498,747 $4,604,147 $5,005,602 $5,559,217 Capital $64,992 $35,068 $35,000 $35,000 $35,000 1 TOTAL $5,800,786 $6,775,392 $6,196,949 $6,598,404 $7,256,081 Nondepartmental Personnel $558,431 $592,781 $642,397 $632,383 $659,580 Operations $3,848,233 $4,504,741 $4,721,453 $4,587,425 $5,160,663 Capital $637,795 $313,810 $931,214 $935,896 $206,346 I TOTAL $5,044,459 $5,411,332 $6,295,064 $6,155,704 $6,026,589 FUND TOTAL $11,349,794 $12,689,966 $13,075,522 * The functions of Support Services and now incorporated in other departments. $13,337,617 $13,878,685 70 Water & Sewer Expenditures Multi -Year Comparison $13,500,000 - $12,000,000 $10,500,000 $9,000,000 - rn m 16 $7,500,000 'a d 1. x W $6,000,000 $4,500,000 $3,000,000 - $1,500,000 - $0 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. Although increasing in total dollars, operating costs have decreased from 82% of fund expenditures in FY93 to % in FY02. 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. SIZEISIS 1993 1994 1995 1996 1997 1998 1999 2000 2001 2002 Est. Prop. ID PERSONNEL O OPERATING ® CAPITAL I YEAR PERSONNEL OPERATING CAPITAL TOTAL 1993 $1,396,571 $6,786,479 $92,652 $8,275,702 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 Est. $2,582,947 $9,776,574 $978,096 $13,337,617 2002 Prop. $2,717,635 $10,912,504 $248,546 $13,878,685 71 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 01* FY01* Funds FY 00 FY 01* FY 01 FY 02 to FY02 to FY02 Drainage Utility System: Revenues $637,083 $590,000 $615,000 $620,000 $30,000 5%1 Expenditures $399,163 $562,493 $562,493 $618,682 $56,189 10% Recreation Classes: Revenues $325,368 $264,000 $269,000 $235,500 ($28,500) -11 %I Expenditures $287,885 $248,553 $248,553 $235,158 ($13,395) -5% Arbor Daze Revenues $668,045 $686,500 $754,479 $679,500 ($7,000) -1 % Expenditures $623,589 $641,500 $641,500 $667,200 $25,700 4% Service Center Fund: Revenues $680,095 $717,209 $717,209 $778,615 $61,406 9% Expenditures $684,068 $717,209 $717,209 $778,615 $61,406 9%1 Golf Course Revenues $4,153,919 $3,798,732 $3,627,034 $4,252,543 $453,811 12% Expenditures $3,888,957 $3,637,161 $3,559,918 $4,189,117 $551,956 15%I Softball Complex Revenues $1,285,559 $1,177,033 $1,142,033 $1,254,416 $77,383 Expenditures $1,083,448 $1,128,707 $1,062,407 $1,159,476 $30,769 7%I 3%. Athletic Complex Revenues $102,918 $112,500 $112,500 $135,750 $23,250 21% Expenditures $72,672 $101,266 $101,266 $130,865 $29,599 29% 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. 72 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 Traffic Safety Grants Revenues Expenditures Car Rental Tax Revenues Expenditures Half Cent Sales Tax: Revenues Expenditures Actual Budget FY 00 FY 01 * $303,247 $308,000 $314,381 $307,560 $130,144 $450,000 $28,206 $450,000 $111,828 $94,690 $104,224 $94,690 $6,345,869 $11,225,000 $4,200,047 $9,608,784 $2,360,219 $2,435,095 $2,259,183 $2,353,883 Estimated FY 01 $308,000 $307,560 $497,619 $450,000 $94,690 $94,690 $11,225,000 $9,608,784 $2,375,563 $2,331,783 Proposed FY 02 $298,000 $295,470 $ Diff FY 01* to FY02 % Diff. FY01 * to FY02 ($10,000) -3% ($12,090) -4% $5,000 ($445,000) $5,000 ($445,000) $114,615 $114,615 -99% -99% $19,925 21% $19,925 21% $12,619,367 $1,394,367 12% $9,786,441 $177,657 2% $2,616,480 $181,385 $2,561,847 $207,964 9% 7% Crime Control District Revenues $1,175,877 $1,015,000 $1,015,000 $1,519,638 $504,638 50% Expenditures $1,288,835 $1,015,000 $1,015,000 $1,392,837 $377,837 37% 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 of prior year fund balance is budgeted for capital outlay for the new police facility. The Traffic Safety grant fund is supported by a state grant program. These funds can be used to pay actual overtime costs associated with speed, DWI, and comprehensive traffic control programs. 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. Collections on this tax began in March 2000. 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. In the future, this fund will transfer a portion of its proceeds to pay the annual debt service associated with these bonds. 73 Oct Nov Dec Jan Feb Mar Apr May Jun. Jul Aug Sep City of Euless Summary of 1/2 Cent Sales Tax 1998-99 Monthly YTD $138,124 $138,124 $223,975 $362,100 $150,177 $512,277 $130,441 $642,718 $223,170 $865,888 $128,885 $994,773 $108,714 $1,103,487 $216,151 $1,319,637 $141,475 $1,461,113 $127,912 1 $1,589,025 $205,609 $1,794,634 $138,741 $1,933,375 AVG: $161,115 HI: $223,975 LO: $108,714 $300,000 $250,000 - $200,000 - c $150,000 - 7 o - / $100,000 - $50,000 - $0 % of 1999-00 Total Monthly YTD 7% $122,061 $122,061 19% $197,387 $319,448 26% $207,262 $526,709 33%1 $124,350 $651,060 45%1 $207,350 $858,410 51%1 $171,076 $1,029,486 57% $139,099 $1,168,585 68% $192,669 $1,361,254 76% $157,388 $1,518,642 82%I $147,935 $1,666,577 93% $205,771 $1,872,349 100% $171,969 $2,044,317 Oct Nov Dec Jan 11998-99 AVG: $170,360 HI: $207,350 LO: $122,061 of 2000-01 Total Monthly 6% $148,125 16% $243,831 26% $170,928 32% $136,952 42% $214,742 50% $134,324 57% $140,294 67% $235,363 74% $164,527 82%1 $181,437 92%I $222,724 100%I $178,729 1/z¢ Sales Tax Revenue] Feb Mar J zJ Apr ®1999-00 .7-404 1,� May Jun AVG: HI: LO: % of YTD Total $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 7%I 18% 26% 32% 42% 48% 55% 66% 73% 82% 92% 100% Jul Aug Sep 2000-01 74 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep City of Euless Summary of 1/4 Cent Crime Sales Tax 1998-99 % of 1999-00 % of 2000-01 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total $71,423 $71,423 8% $62,929 $62,929 6% $77,781 $77,781 7%I $92,404 $163,827 18% $73,681 $136,611 13% $101,927 $179,708 17% $74,973 $238,800 26% $108,594 $245,204 24% $97,785 $277,493 26% $66,014 $304,814 33% $69,606 $314,811 31% $70,616 $348,109 33% $97,773 $402,587 44% $118,618 $433,429 42% $94,381 $442,490 42% $65,355 $467,942 51% $59,540 $492,969 48% $67,746 $510,236 49% $55,110 $523,052 57% $70,945 $563,913 55% $71,574 $581,810 55% $90,740 $613,792 66% $100,149 $664,062 65% $101,300 $683,109 65% $71,404 $685,196 74% $82,989 $747,051 73% $84,134 $767,244 73% $68,246 $753,442 82% $76,555 $823,606 80% $93,599 $860,843 82% $99,276 $852,718 92% $92,994 $916,600 89% $99,539 $960,382 91 % $70,585 $923,303 100% $111,447 $1,028,047 100% $89,285 $1,049,667 100% AVG: $76,942 AVG: $85,671 AVG: $87,472 HI: $99,276 HI: $118,618 HI: $101,927 LO: $55,110 LO: $59,540 LO: $67,746 $140,000 $120,000 - $100,000 - 7 c $80,000 - d =1 $60,000 - $40,000 - 7.1 $20,000 - .. :•: _,/ $0 Oct Nov Dec E3 1998-99 Jan 11/4 ¢ Crime Sales Taxi Feb Mar Apr May Jun ®1999-00 Jul 2000-01 Aug Sep 75 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. Internal Service Funds Equipment Replacement: Revenues Expenses Insurance: Revenues Expenditures Risk Management: Revenues Expenditures Cash & Debt Management: Revenues Expenditures Actual Budget FY 00 FY 01* Estimated FY 01 $481,724 $801,083 $801,083 $402,565 $512,000 $512,000 $ Diff % Diff. Proposed FY 01* FY01* FY 02 to FY02 to FY02 $763,500 ($37,583) $763,000 $251,000 $1,764,783 $1,753,800 $1,753,800 $1,773,288 $1,612,331 $1,547,420 $1,547,420 $1,604,115 $650,583 $685,663 $685,663 $670,626 $703,138 $666,252 $666,252 $669,071 $67,353 $73,871 $70,480 $76,997 $70,480 $70,480 $19,488 -5% 49% I 1%I $56,695 4% ($15,037) -2%I $2,819 0% $88,427 $17,947 25% $88,427 $17,947 25%, 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. 76 General Fund Gen. Fund 98% ADMINISTRATION Mayor &.City Council 7 Elected Offlctals 1 Manager's Office_: Hennig-City Manai Deputy City Manager's office Municipal relations Media releases Employee & Mayor's newsletter Neighborhood association Public safety Expenditure History $600,000 $500,000 - $400,000 $300,000 $200,000 - $100,000 - $0 FY98 Administration 2% FY 00 FY 02 Bud. FY99 FY 01 Est. City Manager 40% City Council 9% City Secretary 51% Budget Highlights -Approved funding for an electronic voting system 77 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 implemented by the City Manager through the administrative staff. FY2001 Highlights/Accomplishments: • Decreased ad valorem tax rate to .497254. Rate lowered more than twelve cents in last eight years. • Continued reconstruction of Harwood Road from Main Street to State Highway 360. • Completed right-of-way acquisition for reconstruction of Main Street from State Highway 10 to Harwood Road. • Began design of reconstruction of Pipeline Road from Raider Drive to State Highway 10. • Completed renovations, Parks and Community Services Administration building. • Began construction, Parks Maintenance building. • Continued construction of police and courts facility. • Completed construction of two million gallon water storage tower. • Participated in four city-wide town hall meetings. • Hosted 11th annual Board and Commission Dinner. • Celebrated 13th anniversary of Arbor Daze. FY2002 Goals & Objectives: • Maintain competitive ad valorem tax rate. • Complete police and courts facility. • Complete reconstruction of Harwood Road from Main Street east to State Highway 360. • Begin roadway construction on Main Street from State Highway 10 to Harwood Road. • Complete design for reconstruction of Pipeline Road from State Highway 10 to Raider Drive. • Complete reconstruction of Mid Cities Boulevard from State Highway 157 to State Highway 360. • Complete remodel of former Police Department building. • Complete construction of Parks Maintenance building. • Continue emphasis on economic development on State Highway 121 and State Highway 360 corridors. 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. 78 DEPARTMENT: City Council EXPENDITURES Personnel Operations Capital TOTAL 1999-00 ACTUAL $0 $44,775 $0 $44,775 DIVISION/ACTIVITY: City Council 2000-01 BUDGET $0 $44,775 $0 $44,775 2000-01 ESTIMATED $0 $44,775 $0 $44,775 ACCOUNT #: 101-1010-510 2001-2002 BUDGET $0 $44,775 $0 $44,775 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 No. of Citizens Represented 44,700 45,500 46,166 Output/Workload Meetings Held 33 33 33 No. of Ordinances Passed 57 50 48 No. of Resolutions Approved 39 35 30 No. of "Euless Today" Issued 4 4 4 Efficiency Measures/Impact M&O Budget per Capita $1.00 $0.98 $0.97 M&O Budget % of City Budget 0.25% 0.23% 0.20% Effectiveness Measures/Outcomes Tax Rate .514754 .514754 .497254 79 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. FY2001 Highlights/Accomplishments: • Expanded and Enhanced the City Website. • Completed construction of Westpark Way. • Continued construction of Harwood Road and began acquisition of Right of Way on North Main Street. • Continued Construction of New Police and Courts Facility to be completed early 2002. • Closed deal with Dayton -Hudson corporation for new Super Target in Euless. FY2002 Goals & Objectives: • Increase sales tax base through continued economic development efforts. • Continue to improve communications with citizens through Euless Today publication and City Website • Complete renovation of Midway Recreation Center Major Budgetary Issues and Operational Trends: As the City of Euless' population continues to grow, the City Manager's Office will be faced with the issue of providing quality service to Euless citizens without burdening the citizens with any additional costs. 80 DEPARTMENT: DIVISION/ACTIVITY: City Manager's Office EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL $137,970 $43,657 $0 $181,627 1.0 0.0 City Manager's Office 2000-2001 BUDGET $138,318 $41,616 $0 $179,934 1.0 0.0 2000-2001 ESTIMATED $138,318 $41,616 $0 $179,934 1.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand No. of City Council Meetings No. of Work Sessions Output/Workload Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget Effectiveness MeasureslOutcomes Tax Rate Actual 99-00 33 6 $4.06 1.02% Estimated 00-01 33 6 $3.95 0.94% 0.514754 .514754 ACCOUNT #: 101-1011-513 2001-2002 BUDGET $146,073 $42,438 $0 $188,511 1.0 0.0 Budget 01-02 33 6 $4.08 0.84% 0.497254 81 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. FY2001 Highlights & Accomplishments: • Coordinated 11`h annual Board and Commission Appreciation Event. • Conducted general election • Completed two supplemental updates to Code of Ordinances. • Increased date base of indexed documents for reference. • Provided opportunity for staff training in city secretary certification program. FY2002 Goals & Objectives: • Continue to increase date base of indexed documents. • Update procedures manual. • Update City Secretary's Office portion of City Policy Manual, • Conduct general election and runoff, if required. • Review and study need for additional document imaging in records management program. • Provide staff training opportunities to enhance service to citizens, Council Members and other staff members. Major Budgetary Issues & Operational Trends: 82 DEPARTMENT: City Secretary EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL $179,284 $30,957 $0 $210,241 4.0 0.0 DIVISION/ACTIVITY: City Secretary's Office 2000-2001 BUDGET $200,610 $29,379 $0 $229,989 4.0 1.0* 2000-2001 BUDGET $200,610 $29,379 $0 $229,989 4.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand City Council Meetings Held Boards Coordinated Output/Workload # of Ordinances Passed # of Resolutions Approved Open Records Requests Proclamations Issued Birth/Death Records Efficiency Measures/Impact M&O Budget per Capita M&O Budget % of City Budget Effectiveness Measures/Outcomes Approved a part-time/temp receptionist. Actual 99-00 33 12 57 39 90 48 820 $4.70 1.18% Estimated 00-01 33 12 50 35 90 50 800 $5.05 1.20% ACCOUNT #: 101-1014-510 2001-2002 BUDGET $210,778 $29,379 $0 $240,157 4.0 1.0 Budget 01-02 33 12 48 30 103 47 975 $5.20 1.07% 83 This page intentionally left blank. 84 FISCAL & ADMIN. SERVICES Annual budget — Payroll and monthly reporting Project management — A/P and AIR and reporting Multi -year — Reconciliations - financial plan Performance measure — Fixed assets management One-time money management & reporting— Annual/Internal audits Gen. Fund 93% $2,000,000 $1,500,000 - $1,000,000 - $500,000 - $0 FY98 Director Loretta GetcheU*) — Teen Court — Purchase orders — Computer purchases — Polices — Court of Record — Contracts — Maintenance — New hires — Warrants — Proposals/Bids — Computer standards — Retirement — Citations — Procurement — Civil service Finance 7% Accounting 11% Purchasing 4% Expenditure History FY00 *FY02 Bud. FY99 FY01 Est. *Added Purchasing, IS, and Personnel into this department IS 20% Oii•OOi•DOOOi•O.•�0,.❖ \ ���•%iiii4•iiiiii'` ........... vi•Ji r •rr rrrr irr iirrrrrrrrrr ,,—: irr�irrr rr ,,-- ;.rr.rr.,rr.� irrrrrrrrrrlt- Personnel 19% Finance 11% Courts 36% Budget Highlights -Approved funding for infrastructure appraisal for GASB 34 reporting -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, Cash/Debt Management, Insurance, Risk Management, Worker's Comp., and GIS. 85 Department: Division/Activity: Account #: Fiscal & Administrative Services Finance/Administration 101-2012-515 Location and Hours of Operation: 201 N. Ector Drive, Building 8 (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. FY2001 Highlights & Accomplishments: • Completed multi -year financial plan. • Consultants completed outside field work for inventory of fixed assets. • Attended training classes on implementation of GASB 34. • Completed training of department users on the new computer system. • Began internal auditing program. • Completed bond rating update for two bond issues. • Successfully integrated Purchasing, Information Services, Human Resources, and Insurance into Finance group following reorganization of City Departments. FY2002 Goals & Objectives: • To complete inventory of fixed assets. • To complete implementation of GASB 34. • To complete move of Municipal Court to the new Police and Courts Facility. Location away from the main campus will present new challenges. ♦ To continue and refine process of internal auditing. Major Budgetary Issues & Operational Trends: Building renovation after move of Courts division to utilize space more efficiently. Implementation of GASB 34 and infrastructure valuation will require outside consultants. 86 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Finance/Administration EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL $87,222 $11,401 $0 $98,623 2000-01 BUDGET $128,863 $15,822 $0 $144,685 1.5 2.5* 0.0 0.0 2000-01 ESTIMATED $128,863 $15,822 $0 $144,685 ACCOUNT #: 101-2012-515 2001-02 BUDGET $144,832 $15,822 $0 $160,654 2.5 2.5 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 # of Funds 50 50 51 # of Property Tax Statements 191 199 200 Output/Workload Special Projects 3 0 3 Interim Financial Reports 12 12 12 Annual Financial Report 1 1 1 Annual Budget Document 1 1 1 5 Year Budget Document 1 1 1 Revenue Manual 2 3 2 Budget Adjustments 67 43 50 Staff Meetings Held 7 21 25 Efficiency Measures/Impact M&O Budget per Capita $2.21 $3.18 $3.48 Avg Days/Monthly Report 18 16 18 Budget Distribution Date December 30 January 12 December 28 Effectiveness Measures/Outcomes GFOA Budget Award 1 1 1 GFOA CAFR Award 1 1 1 % Diff. Actual v. Budget Rev. Forecasts 0.20% 2.00% 1.00% Outstanding Budget Review Comments 0 14 5 * Approved a FT auditor, funded from Short Term Motor Vehicle Tax. 87 Department: Division/Activity: Account #: Fiscal & Administrative Services Municipal Court of Record 101-2013-515 Location and Hours of Operation: 201 North Ector Drive, Building B 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. FY2001 Highlights & Accomplishments: • Judge Lacy Britten joined the City of Euless Municipal Court this year. The court has developed and revised procedures to maintain the integrity and efficiency of our court operations. • Defendants taking advantage of our extended evening hours on Thursdays continues to grow. FY2002 Goals & Objectives: • Move into new court facility. Continue to provide professional and courteous service to the citizens and defendants with accuracy and consistency. • Training and education of court clerks. • Develop new services for citizens and businesses in the community. Major Budgetary Issues & Operational Trends: The workload within the court continues to increase and with that there will be an increase in operational expenses and the need for additional support staff this year. 88 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Municipal Court of Record 101-2013-515 EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL $436,638 $69,670 $1,861 $508,169 2000-2001 BUDGET $415,273 $75,737 $250 $491,260 9.0 9.0 2.0 2.0 2000-2001 ESTIMATED $415,273 $75,737 $250 $491,260 2001-2002 BUDGET $444,106 $78,533 $522,639 9.0 9.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Cases Filed 34,878 33,803 34,000 City Case Volume 30,423 30,709 30,000 Dallas/Ft. Worth Airport Case Volume 4,455 3,094 4,000 Output/Workload Arrest Warrants Issued 7,808 14,321 8,500 Efficiency Measures/Impact M&O Budget per Capita $11.37 Effectiveness Measures/Outcomes $10.80 $11.32 89 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. FY2001 Highlights & Accomplishments: • Continued strengthening internal control structure and internal audit program for the City. • Reviewed current fiscal policies, fixed asset recording, and general operations. • Continued training employees on using updated technology available with the new system. FY2002 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 preparation. 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. 90 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Accounting EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL $110,930 $13,053 $0 $123,983 2000-2001 BUDGET $111,755 $15,860 $0 $127,615 2.0 2.0 1.5 1.5 2000-2001 ESTIMATED $111,755 $15,860 $0 $127,615 ACCOUNT #: 101-2018-515 2001-2002 BUDGET $140,189 $17,878 $0 $158,067 2.0 3.0* 1.5 1.5 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 # of Employees Using Direct Deposit 219 257 260 # of Returned Checks 125 141 100 $ Amount of Returned Checks 15,284 22,265 10,000 # of Audits 1 1 1 Output/Workload # of Payroll Checks Issued 12,003 11,241 12,000 # of Accounts Payable Checks 16,185 16,401 18,000 # of Manual Checks 329 121 200 # of Special Projects 5 4 3 # of JE's Posted 5,126 5,075 5,000 # of Internal Audits performed 6 0 12 Efficiency Measures/Impact M&O Budget per Capita $2.77 $2.80 $3.42 % Manual Checks to Total Checks 2.03% 0.74% 1.11% % Employees Using Direct Deposit 41.50% 47.95% 48.24% Avg. # of Business Days to Close Month End 14 17 15 Effectiveness Measures/Outcomes # Favorable Audit Opinions Issued 1 1 1 *moved an Ambulance Billing Clerk from W&S fund. 91 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. FY2001 Highlight & Accomplishments: • Implemented equipment replacement schedule. • Began Web development, both Internet and Intranet. FY2002 Goals & Objectives: • Continue personal computer replacement schedule. • Document network. • Fully implement network management functions. • Continue technical training of staff. • Continue updating our Web presence. Major Budgetary Issues & Operational Trends: As our network matures, we will likely need to increase the speed in which data crosses our wires. This will not necessitate a complete overhaul of network infrastructure, but will require purchase of network switching equipment and better utilization of our fiber optic backbone on City campus. This is a continuation from last year. Provide employees with technical training and certification for better efficiency. With a small staff, the knowledge gained through this training will allow us to maintain the current system and to grow in the future. Technical training is expensive and may require additional funding in future years. If the City Council is committed to going nearly "paperless" and receiving information "on-line", I.S. will begin planning for the new Pre -Council Room and Council chambers. From a technology standpoint, this will require additional funding for hardware and software. 92 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services Information Services EXPENDITURES I 1999-00 ACTUAL Personnel $110,258 Operations $144,332 Capital $0 TOTAL $254,590 PERSONNEL: Full Time Part Time ACCOUNT #: 101-5016-519 2000-2001 2000-2001 2001-2002 BUDGET ESTIMATED BUDGET $111,545 $111,545 $122,410 $160,249 $160,249 $175,129 $0 $0 $0 $271,794 $271,794 $297,539 2.0 2.0 0.0 0.0 2.0 2.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Mini Computers 2 3 3 Displays 50 3 3 Printers 10 5 5 PC CPU's 275 301 318 PC Printers 115 115 116 PC Work Group Hubs 32 33 38 LAN Servers 15 16 17 LAN Printers 21 25 30 Output/Workload PC Hardware Fixes 400 400 400 PC Upgrades 30 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 $5.70 Effectiveness Measures/Outcomes $5.97 $6.44 93 Department: Division/Activity: Account #: Fiscal & Administrative Services Human Resources 101-5019-519 Location and Hours of Operation: 201 North Ector Drive, Building B 8:00 A.M. to 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. FY2001 Highlights & Accomplishments: • Pay plan changes with merit increases implemented in November 2000. • Sick Leave incentive awards using H.T.E. software reports. • Re -organization of department with the hiring of a Human Resource Specialist. FY2002 Goals & Objectives: • Assessment of Human Resources policies and procedures. • Reorganization of Human Resources duties among employees. • Training for directors, managers, and supervisors relating to Human Resources subjects. • Learn "COGNOS" management reports software. • Applicant testing procedures; work with departments on their needs. Major Budgetary Issues & Operational Trends: The retainage of current employees and hiring of the most qualified applicants. 94 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Human Resources 101-5019-519 EXPENDITURES I ACTUAL I BUDGET E2000-2001 STIMATED 1 2001-2002 BUDGET Personnel $183,712 $186,683 $186,683 $176,459 Operations $92,700 $98,062 $98,600 $98,600 Capital $0 $538 $0 $0 TOTAL $276,412 $285,283 $285,283 $275,059 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 99-00 Estimated 00-01 Budget 01-02 Total # City Employees 527 536 539 # Employees Hired 110 134 100 # Employees Terminated/Retired 94 100 80 Part -Time to Full -Time Switches 6 3 5 # of Interest Cards Received 19 20 25 # of Applications Received 940 1,120 1,200 Output/Workload # of Completed Surveys 127 114 115 # of Completed Reference Checks 138 41 50 # of Positions Posted 307 254 200 # of Employee Orientations 63 132 100 # of Policy Updates 6 2 2 # of Other Tests 116 228 200 # of Promotion Tests 89 69 70 Civil Service Hours 8 0 0 # of Interviews 189 239 200 Efficiency Measures/Impact M&O Budget per Capita $6.18 $6.27 $5.96 Advertising Cost per Recruitment $32.85 $33.08 $32.00 Avg. Applications per Position Posted 3 4 4 Effectiveness Measures/Outcomes Turnover Rate 9.00% 8.00% 8.00% 95 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. FY2001 Highlights & Accomplishments: • Joined an internet-based service, DemandStar.com. • Posted bids on the Internet over the past six months. • Increased bid response and competition. FY2002 Goals & Objectives: • With new legislative changes pending, the purchasing department is looking forward to expanding cooperative purchasing agreements, e-procurement, and on-line bidding procedures. Major Budgetary Issues Operational Trends: The Purchasing Department does not expect any significant price increases in goods and services in Fiscal Year 2001/2002. 96 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Purchasing 101-5036-519 EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 I2000-2001 2000-2001 2001-2002 ACTUAL BUDGET I ESTIMATED I BUDGET $28,720 $29,801 $29,801 $50,135 $3,160 $5,453 $5,453 $5,601 $292 $0 $0 $0 $32,172 $35,254 $35,254 $55,736 0.5 0.5 0.0 0.0 0.5 1.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 00-02 # of Formal Bids Prepared 44 58 30 # of PO's Issued 360 370 400 $ Amount of PO's Issued $4,893,144 $5,667,563 $5,000,000 # of RFP's Issued 44 63 25 # of Deliveries Received 2,311 2,627 2,000 # of Dept. Orders Processed 1,976 1,588 2,000 # of cities in Local Purchase Agreement 4 1 4 # of Bid Requests Mailed 313 305 250 Output/Workload % PO's Issued in > 1 Day 50% 100% 100% % RFP's Issued in > 2 Days 40% 100% 100% % of End of Month Reports submitted in > 5 Days 100% 100% 100% Efficiency Measures/Impact M&O Budget per Capita $0.72 Effectiveness Measures/Outcomes Response to Bids Issued 33.7% * Moved Purchasing Clerk from Admin Services $0.77 $1.21 42.5% 50.0% 97 This page intentionally left blank. 98 POLICE DEPARTMENT — Traffic control — Warrants/Arrests — Preventive patrol — Tactical support - Community policing Accident investigation Gen. Fund 69% $10,000,000 $8,000,000 - $6,000,000 - $4,000,000 - $2,000,000 - $0 — FY98 CChief of Police Leonard Carmack* — Crime analysis — Investigation — Property/Evidence recovery — Task forces Expenditure History FY99 FY00 — Crime prevention — Community relations — Dispatch Police Dept. 31 FY02 Bud. FY01 Est. Patrol 54% CID 17% — Maintain jail — Process prisoners — Maintain property Administration 5% Detention 11 % Service 14% Budget Highlight -Approved funding for an in -car traffic citation system. -Approved supplemental funding for additional training pay, and a part time facility tech for the new police and courts building. *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. 99 Department: Police Location and Hours of Operation: 201 North Ector Drive, Building D 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. FY2001 Highlights & Accomplishments: • Expanded Neighborhood Police Officers program citywide. • Increased Block Watch Program. • Slight increases in traffic accidents and decrease in related injuries. • Increase in DWI enforcement. • Continuation and implementation of Texas Department of Transportation Grant. • Broke ground for new police and court facility, due for completion early in FY 2002. FY2002 Goals & Objectives: • Move into new police facility. • Increase Block Watch Program. • Give Lieutenants and Neighborhood Police Officer's geographic responsibility. • Implement successful records, jail, property, and computer aided dispatch system. Major budgetary issues & Operational !rends: • Continued training and increase cost of training supplies. • Gang Unit cost increasing with Bedford leaving the unit. • Computer equipment and software going up. • School District discontinuing full funding of school resource officers. • New building. 100 DEPARTMENT: DIVISION/ACTIVITY: Police Administration EXPENDITURES I 1999-00 ACTUAL I 2000-2001 BUDGET I E2000-2001 STIMATED Personnel $268,127 $274,798 $274,798 Operations $23,471 $39,783 $39,783 Capital $0 $0 $0 TOTAL $291,598 $314,581 $314,581 PERSONNEL: Full Time Part Time 4.0 4.0 0.0 0.0 ACCOUNT #: 101-3045-521 2001-2002 BUDGET $300,083 $38,997 $0 $339,080 4.0 4.0 0.0 1.0* PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 # Sworn police officers 81 81 81 # Civilian employees 31 35 35 population served 44,700 45,500 46,166 Output/Workload Total Offenses Efficiency Measures/Impact M&O Budget per Capita Total # of Sworn Officers/1000 Population Total # of Civilian/1000 Population 2,025 1,590 1,600 $6.52 $6.91 1.81 1.78 0.69 0.77 $7.34 1.75 0.76 Effectiveness Measures/Outcomes # Neighborhood Watch Programs 79 80 80 # Neighborhood Watch Meetings 64 60 60 Crime Rate per 1000 Population 4.24% 4.90% 5.00% * Approved a PT Facility Tech for new building 101 Department: Police Location and Hours of Operation: 201 North Ector Drive, Building D 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 develop partnership between citizens and permanent neighborhood officers. • To help increase active block watch programs. • To have zero percent (0%) increase in traffic accidents. • To have zero percent (0%) increase in number of accident related injuries. • To confine the increase in overall crime to no more than 2%. FY2001 Highlights & Accomplishments: • Implementation of less lethal weapons into Patrol Division. • Implemented Lieutenants having geographical responsibilities. • Established monthly meetings with Lieutenants to address crime trends and solutions. • Completion of TECLEOSE required Biennium Training for sworn officers. • Conducted a Teen Citizens Police Academy. • Increased DWI enforcement. • Continuation of Texas Department of Transportation Grant in Selective Traffic Enforcement. FY2002Goals & Objectives: • Expand Neighborhood Officers. • Increase Block Watch Programs. • Continue Rapid Deployment Training with all officers. • Continue aggressive enforcement of traffic laws and DWI enforcement. • Increase Reserve Officer strength and participation. • Provide continuing training of Patrol Officers. 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. • Incentive pay for Field Training Officers. 102 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Patrol 101-3046-521 EXPENDITURES I 1999-00 ACTUAL I 2000-2001 BUDGET I ESTIMATED 2000-2001 I 2001-2002 BUDGET Personnel $2,921,623 $3,553,763 $3,553,763 $3,609,083 Operations $144,810 $131,215 $131,215 $146,375 Capital ($1,339) $10,400 $10,400 $10,400 TOTAL $3,065,094 $3,695,378 $3,695,378 $3,765,858 PERSONNEL: Full Time Part Time 53.0 59.0* 13.0 13.0 59.0 56.0** 13.0 13.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 No. Calls for Service 78,005 85,000 92,575 Output/Workload Citations Issued 23,509 25,430 23,400 Warnings Issued 15,095 17,297 16,000 Arrests Made 4,167 4,134 4,800 Efficiency Measures/Impact M&O Budget per Capita $68.57 Effectiveness Measures/Outcomes * Moved six officers from the Service Division. ** Moved two officers to CCPD, 1 officer to CID $81.22 $81.57 103 Department: Police Location and Hours of Operation: Division/Activity: Criminal Investigation Division Account #: 101-3047-521 201 North Ector Drive, Building D 8:00 AM to 5:00 PM Monday through Friday (with call back ability) Contact: Joey Ziemian 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 also serves as the coordination point for the Attorney General's office for the Crime Victim's Assistance Program. Registers and maintains files on sex offenders. FY2001 Highlights & Accomplishments: ♦ Sex Offender Registration list linked to the City's web site. • Installed "Fuginet" link to the Texas Department of Criminal Justice, allowing near instant access to parole information. • Fully computerized version of IdentiKit for the development of suspect composite drawings. • Implemented joint county -wide Juvenile First Offender Program. FY2002 Goals & Objectives: ♦ Attain 60% case clearance for offenses classified Priority 1 and Priority 2. ♦ Increase stolen property recovery rate by 5%. • Ensure TCLEOSE mandated training for all officers assigned to the division. • Monitor Crime Victim Assistance Program. • Rotate four officers from Patroi Division through CID. • Monitor illegal sale of alcohol and tobacco to minors. • Continue to register and monitor sex offenders. Major Budgetary Issues & Operational Trends: • Training and equipment. 104 DEPARTMENT: Police EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time DIVISION/ACTIVITY: ACCOUNT #: Criminal Investigation Division 101-3047-521 1999-00 2000-2001 2000-2001 2001-2002 ACTUAL BUDGET I ESTIMATED I BUDGET $912,136 $967,695 $967,695 $1,095,826 $65,299 $77,903 $77,903 $84,291 $0 $0 $0 $0 $977,435 $1,045,598 $1,045,598 $1,180,117 15.0 15.0 0.0 0.0 15.0 16.0* 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 # Total Part I Offenses 2,025 1,590 1,600 $ Stolen Property $2,119,785 $2,919,628 $2,000,000 Output/Workload # Part I Cases Cleared 290 349 320 $ Property Recovered $1,069,250 $694,575 $1,200,000 # Juveniles Arrests 391 451 400 # Other Arrests 3,776 3,683 3,600 Efficiency Measures/Impact M&O Budget per Capita 1 # Part I Cases Cleared per Investigator Effectiveness Measures/Outcomes Property Recovered i % Part I Cases Cleared * Moved one officer from Patrol $21.87 $22.98 $25.56 41.43 49.86 45.71 50.44% 14.32% 23.79% 21.95% 60.00% 20.00% 105 Department: Police Location and Hours of Operation: Division/Activity: Service 201 North Ector Drive, Building D, 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 FY2001 Highlights & Accomplishments: • Continued development of state-of-the-art Police Information Management System. • Began upgrade of radio system. • Installed Document Imaging and Storage System. • Provided instruction in two Citizens Police Academies. FY2002 Goals & Objectives: • Complete upgrade of radio system. • Complete development and implementation of Record Management System. • Continue instruction in Citizens Police Academy. 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, Mobile Communications, Radio System, and other high-tech programs. 106 DEPARTMENT: DIVISION/ACTIVITY: Police Service EXPENDITURES 1999-00 1 2000-2001 1 2000-2001 ACTUAL BUDGET ESTIMATED Personnel $1,101,022 $838,125 $838,125 Operations $57,321 $79,231 $79,231 Capital $5,000 $3,163 $3,163 TOTAL $1,163,343 $920,519 $920,519 PERSONNEL: Full Time Part Time 24.0 18.0 3.0 3.0 ACCOUNT #: 101-3048-521 2001-2002 BUDGET $899,113 $89,044 $1,100 $989,257 18.0 18.0 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Calls for Service 78,005 85,000 92,575 Part I Offenses 2,025 1,590 1,600 Output/Workload Arrests 4,167 4,134 4,000 Accidents Worked 1,036 945 1,100 Reports Processed 17,000 17,000 22,000 Efficiency Measures/Impact M&O Budget per Capita $26.03 $20.23 $21.43 Effectiveness Measures/Outcomes 107 Department: Police Location and Hours of Operation: Division/Activity: Detention Account #: 101-3049-521 201 North Ector Drive, Building D, 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. FY2001 Highlights & Accomplishments: • Constructed state-of-the-art facility. • Continued association with the Immigration and Naturalization Service. FY2002 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 legal requirements. • Provide additional training to each Public Service Officer. • Expand our relationship with the Immigration and Naturalization Service. Major Budgetary Issues & Operational Trends: • Providing adequate staffing, equipment, and training to manage our new facility in a safe, efficient, and cost- effective manner. 108 DEPARTMENT: Police EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL $449,837 $43,937 $0 $493,774 DIVISION/ACTIVITY: Detention 2000-2001 BUDGET $527,825 $65,296 $1,000 2000-2001 ESTIMATED $527,825 $65,296 $1,000 $594,121 $594,121 12.0 16.0* 0.0 0.0 ACCOUNT #: 101-3049-521 2001-2002 BUDGET $676,588 $72,403 $0 $748,991 16.0 16.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 I.N.S. Prisoners Processed 1,700 1,700 3,000 I.N.S. Prisoners Man -Days 4,450 4,500 10,000 City Prisoners Processed 4,350 4,500 4,000 City Prisoners Man -Days 6,750 7,000 6,300 TOTAL PRISONERS PROCESSED 6,050 8,000 7,000 TOTAL PRISONERS MAN -DAYS 11,200 16,000 16,300 Output/Workload Total Beds 46 46 72 Efficiency Measures/Impact M&O Budget per Capita $11.05 Effectiveness Measures/Outcomes * Approved four additional Public Service Officers to be hired in July 2001. $13.06 $16.22 109 This page intentionally left blank. 110 FIRE DEPARTMENT Provide emergency care and transportation Fire, rescue, EMS, & hazmat response Prevention/Action education Physician guided medical intervention Fire safety inspections Disaster response & pre -fire emergency mitigation Gen. Fund 80% $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 Expenditure History FY99 i Fire cineti ee: Koon ,dministratlon mergency Managem Community disaster hazard mitigation Critical incident response Emergency preparedness training Coordinate with federal, state, and local agencies Fire Services 20% Suppression 85% FY00 FY02 Bud. FY01 Est. ire -Marsh ItEelogiikiO. Investigation of fires explosions, and new construction Annual inspection of commercial property — File criminal complaints Issue permits and CO's Review Bldg/Fire system plans School fire prevention & juvenile firesetter intervention CPR training Emer. Mgmt 0% Admin. 7% Fire Marshal 8% Budget Highlights -Approved one-time funding for Iifepaks, external defibrillators, diesel extraction system, training equipment and a fire records management system -Approved supplemental funding for field training preceptor pay, and a training coordinator 111 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. FY2001 Highlights & Accomplishments: • Conducted 1,066 fire and life safety inspections and 183 fire system inspections, and reviewed 250 building and fire protection plans. • Attended 218 DRC and pre -construction meetings. • Conducted 118 suspicious fire or arson investigations, resulting in 13 criminal offenses being filed. • Issued 91 warnings and citations for various fire code violations. • Conducted 314 fire safety education programs involving an audience of 14,788 persons. • Issued 383 fire permits for a dollar value of $44,412. • In the process of entering specific inspection history into the Fire House program in order to establish an occupancy history. • Ordered a Fire Safety Trailer, with delivery expected in the fall of 2001. • Charter class of the Citizen's Fire Academy was initiated with the first class completed in May. • Completed review of 1997 Uniform Fire Code and drafted amendments, including some minor changes in the permit fees that accompany the new code. FY2002 Goals & Objectives: • Objective for the coming year is to determine policy and procedures necessary to make the quantity and quality of our workload more efficient and effective. • Increase continuing education opportunities available for Fire Marshal Office personnel and the shift arson investigators. Major Budgetary Issues & Operational Trends: New construction and population increases are placing a greater demand on available inspection resources. Consideration should be given to the five-year budget projections. One of those provisions for next year's budget is the addition of another fire inspector to accommodate the increasing workload. 112 DEPARTMENT: Fire EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time Input/Demand 1999-00 ACTUAL $272,752 $28,915 $565 $302,232 DIVISION/ACTIVITY: Fire Marshal's Office 2000-2001 BUDGET $285,874 $35,328 $1,150 $322,352 2000-2001 I ESTIMATED $285,874 $35,328 $1,150 $322,352 4.0 4.0 4.0 0.0 0.0 0.0 PERFORMANCE Output/Workload # of Inspections # of Permits # of Citations/Warnings # DRC/Preconstruction Meetings # of Building/Fire Plans # of Investigations # of Offenses Filed # of Classes/Programs Public Relations Projects PhotoNideo Services Material Distributed Special Projects Efficiency Measures/Impact M&O Budget per Capita Effectiveness Measures/Outcomes Warnings from Inspections # of People in Classes/Programs % of Population Affected by Programs MEASURES/SERVICE LEVELS ACCOUNT #: 101-4023-522 2001-2002 BUDGET $321,266 $43,544 $1,150 $365,960 4.0 0.0 Actual 99-00 Estimated 00-01 Budget 01-02 1,120 356 94 207 226 126 12 222 51 80 35,850 28 1,600 450 50 150 200 150 15 310 50 80 36,000 28 $6.76 $7.08 8.39% 16,484 36.87% 3.13% 15,500 34.07% 1,450 450 100 300 275 150 15 325 50 80 40,000 30 $7.93 7.00% 17,000 35.00% 113 Department: Fire Location and Hours of Operation: DivisionlActivity: 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. FY2001 Highlights & Accomplishments: • Began training and preparation in coordination with county, state and federal agencies for defense against attack from weapons of mass destruction (biologic, terrorism and warfare). • Converted emergency operation plan to CD-ROM format. • Attended several emergency management preparation courses, locally and in Austin. FY2002 Goals & Objectives: • Continue preparedness efforts and implementation of community -wide, solid state emergency communication and warning system. • Coordinate a tabletop exercise in FY2002. Major Budgetary Issues & Operational Trends: In an attempt to better serve our citizens, a budgetary request has been made to replace an existing, under- powered activation radio. The new radio will be more reliable and meet our needs of activating all micro sirens purchased by members of our community. Our current system suffers frequent failures and when working according to design it alerts less than 70% of the community. The need has never been greater to replace our current outdoor warning system with one that accomplishes the goal of area -wide alerting, or to dismantle the existing system and remove any false sense of security in emergency notifications that the public may have. 114 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fire Emergency Management 101-4024-522 EXPENDITURES I 1999-00 2000-2001 2000-2001 2001-2002 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $1,715 $3,245 $3,245 $5,245 Capital $0 $0 $0 $0 TOTAL $1,715 $3,245 $3,245 $5,245 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 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 $0.04 $0.07 $0.11 Effectiveness Measures/Outcomes 115 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. FY2001 Highlights & Accomplishments: • Completed first Citizen's Fire Academy. • Participated in "Project Safe Place" FY2002 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. • Replace Fire Records Management system. Major Budgetary Issues & Operational Trends: • Replace Fire Records Management System. • Add better computer technology to communicate with the three fire stations. • Increase pay for office staff to retain employees. 116 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fire Administration 101-4040-522 EXPENDITURES 1999-00 2000-2001 2000-2001 2001-2002 ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $260,192 $279,526 $279,526 $298,268 Operations $15,478 $17,630 $17,630 $25,586 Capital $0 $0 $0 $0 TOTAL $275,670 $297,156 $297,156 $323,854 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 # Civilian Personnel 2 2 2 # Certified Personnel (Administration) 2 2 2 # Certified Personnel (Total) 58 58 59 Output/Workload # Incident Reports Processed 4,100 4,500 4,600 Avg. Ambulance Response Time 3.48 min 3.50 min 3.50 min # Requisitions Processed 750 850 900 Efficiency Measures/Impact M&O Budget per Capita # Certified Personnel per 1000 population $6.17 $6.53 $7.01 1.30 1.27 1.28 Effectiveness Measures/Outcomes Insurance Service Organization Rating 3 3 3 117 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. FY2001 Highlights & Accomplishments: • Began implementation of public access to Automatic External Defibrillators (AED). This program will allow citizens and trained City employees to assist individuals experiencing life threatening cardiac emergency prior to the arrival of advanced life support care. • Four Department personnel attended residency programs at the National Fire Academy. • Implementation of a drug return program to assist in the reduction of the high cost of drugs. • Personnel changes occurred within the Department. The retirement of Lt. James Smith created promotional opportunities for other members of the Department. Also hired a new EMS Battalion Chief, Jeff Morris. • Implementation of mobile computers on emergency apparatus. • Placed in service three thermal imaging cameras designed to assist fire fighters in the search and rescue of victims trapped in a smoke filled environment. • Integrated Lifepak 12s into the MICU fleet. FY2002 Goals & Objectives: • To increase the community involvement through awareness programs and customer service initiatives. • To take steps in career development, especially targeting the supervisory level that will enhance personnel understanding of the various services they deliver. • To take steps that will improve our ISO rating. • To increase the level of training and the ability to deliver a higher, more advanced, and technologically improved EMS service to our citizens. • Continue working on joint projects with neighboring communities, such as joint purchasing agreements, communication center, and operational preparedness and response. Major Budgetary Issues & Operational Trends: Continued dynamic system stress as a result of managed care and decreasing reimbursement, increasing demographics of our area coupled with hospital downsizing, and changing state regulations specifically the regulating of medication storage. Infrastructure issues will continue to need enhancement whether it involves equipment, facilities, or personnel. The area of personnel will require the development of individuals to replace key personnel that will be retiring. Impacting these issues will be changes in many regulatory standards that the Department must address to avoid or minimize future liability and degradation of services. 118 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fire Suppression/EMS 101-4041-522 EXPENDITURES I 1999-00 ACTUAL I BUDGET 2001-2002 1 f ESTIMATED I BUDGET Personnel $3,125,619 $3,323,996 $3,323,996 $3,659,819 Operations $187,441 $204,632 $204,632 $228,749 Capital $10,315 $10,140 $10,140 $16,290 TOTAL $3,323,375 $3,538,768 $3,538,768 $3,904,858 PERSONNEL: Full Time Part Time 52.0 52.0 0.0 0.0 52.0 53* 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Total Alarms 4,432 4,717 4,680 EMS Calls in City of Euless 1,077 1,194 2,000 Structure Fires 61 67 75 Vehicle Fires 49 37 65 Mutual Aid Received 45 49 60 Output/Workload Mutual Aid Given EMS 51 29 50 Mutual Aid Received EMS 45 49 70 Mutual Aid Given Suppression 105 100 110 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 $74.35 11:31 min 12:00 min 8:52 min $77.78 3:57 min 6:44 min 4:43 min $84.58 4:00 Min. 6:30 Min. 4:15 Min. Effectiveness Measures/Outcomes Fire Related Civilian Injuries 11 8 10 Fire Related Personnel Injuries 3 4 5 Property Damage/Total Property Values 0.017% 2.100% 2.100% * Approved a Training Coordinator 119 This page intentionally left blank, 120 DEVELOPMENT — Land development Planning & Zoning Gen. Fund 96% $1,000,000 $800,000 - $600,000 $400,000 $200,000 - $0 FY98 FY00 FY02 Bud FY99 FY01 Est. Code enforcement Building permits Expenditure History — Food handlers permits — Health inspections & permits Planning 32% - - - Development 4% Inspection Serv. 55% Budget Highlights - Approved funding for a consultant to assist with amortization actions, a comprehensive zoning ordinance for Main Street, and a new copier 121 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, Fence Variance Board, Capital Improvements Advisory Committee, and Street Naming Committee. • 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. FY2001 Highlights & Accomplishments: • Main Street Overlay Zoning District — Sign Ordinance. • Main Street Sign Incentive Enhancement Program. • Impact Fee Ordinance. • Secured $352,000 CDBG Funding for Midway Park Addition FY2002 Goals & Objectives: • Main Street Overlay Zoning District — Comprehensive Zoning Ordinance. • Updates to Uniform Development Code — Sign, SUP requirement for all drive -through in commercial districts. • Landscaping — Tree preservation. • Continue City -initiated amortization of non -conforming use and structure properties. Evaluation of Development Review Process. • Integrate DFW Airport Master Plan in City's Master Plan. • Integrate North Central Texas COG Regional Trails Program into local development projects. Major Budgetary Issues & Operational Trends: • Although the economy has softened, continued moderate growth in residential and retail construction is expected. ♦ Market trend towards small lot single family and townhomes will likely continue. • Trend towards commercial and office infill will continue. ♦ City -initiated amortization of properties will cause increases in expenditures and staff time in this department, for the overall benefit of the City as well as specific neighborhoods. 122 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Development & Planning Planning 101-6032-540 EXPENDITURES ACTUAL 1999-00 I BUDGET 1999-00 I ESTIMATED 1999-2000 I $200,092,001BUDGET Personnel ! $133,719 $103,921 $103,921 $214,799 Operations $21,557 $33,673 $33,673 $57,829 Capital $0 $0 $0 $0 TOTAL $155,276 $137,594 $137,594 $272,628 PERSONNEL: Full Time Part Time 2.0 1.0* 1.0 1.0 1.0 3.0** 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Acfual 99-00 Estimated 00-01 Budget 01-02 Zoning Change Applications 15 15 6 Planned Developments 7 Site Plan Applications 25 25 18 Land Plan Applications 15 5 2 Preliminary Plat Applications 15 10 12 Final Plat Applications 15 15 8 Replat Applications 8 5 4 Specific Use Permit Applications 30 30 18 Variance Requests 10 10 14 Special City Council/P&Z requests 25 20 20 Output/Workload Pre -Development Conferences 250 280 280 Planning & Zoning Commission Items 130 200 200 Council Related Items 100 125 125 Ordinance Review and Revisions 10 3 5 Special Reports and Studies 10 3 3 Efficiency Measures/Impact M&O Budget per Capita $3.47 $3.02 $5.91 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 full-time position to Inspection Services. ** Moved 2 full time positions from Inspections. 123 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 The purpose of this department is to evaluate, recommend and enforce minimum standards to safeguard life or limb, health, property and public welfare by regulating and controlling the design, construction, quality of materials used and occupancy, location and maintenance of all buildings and structures within the City of Euless and certain equipment specifically regulated. To regulate 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. FY2001 Highlights & Accomplishments: • Approval of Uniform Codes and non-residential property maintenance code. • Continued success of Code Services weekend enforcement. • Amortization of Dickey Apartments. FY2002 Codes & Objectives: • Implementation of Selectron Automated Voice Permit IVR System. • Implementation of State Bill that reduces the time for corrections of code and week violations. • Implementation of the adopted Uniform Codes: Building, Mechanical and Plumbing, and 1999 National Electric Code. • Implementation of Non -Residential Property Maintenance Code, when needed. • Continued efforts to modify critical sections to the UDC (carports, garage enclosures and storage buildings). Major Budgetary Issues and Operational Trends: • Increasing amounts of required training and continued education units for inspectors and supervisors to maintain various certifications and knowledge of an ever evolving industry. • Economic strength should result in another year of strong growth and development. • Continued developer interests in family restaurants. 124 DEPARTMENT: DIVISION/ACTIVITY: Development & Planning Inspection Services EXPENDITURES I 1999-00 ACTUAL I 1999-00 BUDGET I E1999-2000 STIMATED Personnel $477,827 $545,762 $545,762 Operations $24,894 $28,041 $28,041 Capital $6,609 $7,625 $7,625 TOTAL $509,330 $581,428 $581,428 PERSONNEL: Full Time Part Time 10.0 11.0* 0.0 0.0 ACCOUNT #: 101-6034-540 2000-2001 BUDGET $416,614 $36,336 $6,623 $459,573 11.0 8.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Complaints Received 1,100 1,500 2,638 Output/Workload Residential - New/Attached 120 100 107 Residential - Remodel 80 90 86 Residential - Swimming Pools 45 50 19 Commercial - New 10 10 8 Multifamily - New 2 2 4 Multifamily - Swimming Pools 4 4 2 Commercial & Multifamily Remodel 60 70 48 Industrial Buildings 3 4 0 Churches 2 2 2 Schools 1 0 0 Misc. Permits 1,900 1,950 2,148 Certificates of Occupancy 160 170 396 Inspections 4,400 4,600 11,398 Plan Review 1,800 1,850 2,008 Efficiency Measures/Impact M&O Budget per Capita $11.39 $12.78 $9.95 Effectiveness Measures/Outcomes * Reorganized Department -moved 2 psoitions to planning and one to environmental health. 125 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, air pollution, hazardous wastes, illegal dumping, high grass and weeds, and general environmental complaints. 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. FY2001 Highlights & Accomplishments: • Continued compliance of mandatory food handler certification program. • Implementation of health services inspection report. • Attended Texas environmental health conference in El Paso and gained valuable information for department success. • Continued participation in state inspector certification program. FY2002 Goals & Objectives: • Currently modifying and amending Euless Health Code. • Implementation of new codes regarding daycare facilities and swimming pools. • Implementing new record -keeping system of health inspections. Major Budgetary Issues & Operational Trends: • Continued growth in Grapevine restaurant industry will require an additional inspector in the near future. • Need to analyze whether it will remain cost-effective in the future to provide service to Grapevine as the number of restaurants continues to increase. • To continue professional training and education for the growth and development of our health inspectors. 126 DEPARTMENT: Development & Planning EXPENDITURES I 1999-00 ACTUAL Personnel $43,597 Operations $10,598 Capital $0 TOTAL $54,195 DIVISION/ACTIVITY: ACCOUNT #: Environmental Health 101-6065-540 2000-2001 1 2000-2001 I 2001-2002 BUDGET ESTIMATED BUDGET $48,841 $48,841 $93,481 $12,214 $12,214 $11,508 $0 $0 $3,244 $61,055 $61,055 $108,233 PERSONNEL: Full Time 1.0 1.0 1.0 2.0* Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 00-02 Output/Workload Food Service Permits 345 360 385 Retail Food Permits 170 175 185 Day Care Inspections 47 47 48 Swimming Pool Inspections 550 555 557 Nursing Homes 5 5 4 Food Service Establishment Permits 520 540 565 Efficiency Measures/Impact M&O Budget per Capita $1.21 Effectiveness Measures/Outcomes Food Permits per Inspector Swimming Pool Inspections per Insp. * Moved one inspector from Inspection Services $1.34 $2.34 260 270 292 275 278 280 127 This page intentionally left blank. 128 COMMUNITY SERVICES — Maintenance of pools Operation of three - neighborhood pools — Swimming classes Gen. Fund 88% $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 - $500,000 - $0 FY98 Recreational activities adult and children — Athletic programming Youth, pre-school and — senior programs — Maintenance of city parks — Arbor Daze Develop & improve — city parks Beautification and — historical preservation Community Svcs 12% Expenditure History FY99 *Added Library to this department Promote reading/ learning — Texas Star concert series —Provide references/ assistance — Summer musical Pools 3% Leisure Srvcs. 17% FY00 *FY02 Bud. FY01 Est. Parks 47% Special Events 4% Internet Access/ reading materials Budget Highlights -Approved a FT aquatics coordinator, a PT bus driver for the senior citizen bus, a PT field tech for parks, a PT facility tech for the new recreation administration building, and approved a new summer track program. Also converted 4 PT library positions to FT. - Approved one-time funding for expansion of library youth area, a fishing pier at Wilshire Park, and renovations at Midway Rec Center. Also approved funding for citywide irrigation, and lighting at city parks *Community Services also manages other funds which include: Softball World at Texas Star; the Golf Course and Conference Centre at Texas Star; Raven's Grill; the Parks at Texas Star, Arbor Daze and Recreation Classes. 129 Department: Division/Activity: Account #: Community Services Leisure Services 101-7051-550 Location and Hours of Operation: 300 Midway, 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 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. FY2001 Highlights & Accomplishments: • Upgrade to Windows version of Recreation Management and Tracking program. • Staff is taking a stronger and more active role in facility cleanliness. • Increase in Recreation Center visits. • Developed partnership with City of Hurst and City of Bedford to offer adult athletic programs and offer and market them to the entire Hurst -Euless -Bedford area. • Simmons Senior Center added a brand new shuffleboard table as one of their on -going activities. FY2002 Goals & Objectives: • Increase in facility cleanliness and customer satisfaction. • Increase participation in athletic programs. • Increase program offerings for Senior Citizens. • Continue staff training to increase efficiency, effectiveness and customer satisfaction. • Develop Recreation Center membership marketing program. 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. 130 DEPARTMENT: DIVISION/ACTIVITY: Community Services Leisure Services EXPENDITURES I 1999-00 ACTUAL Personnel $414,993 Operations $63,724 Capital $0 2000-2001 BUDGET $335,733 $49,457 $0 2000-2001 ESTIMATED $335,733 $49,457 so TOTAL $478,717 $385,190 $385,190 PERSONNEL: Full Time Part Time 8.25 6.0* 6.0 6.0 5.0** 5.0 ACCOUNT #: 101-7051-550 2001-2002 BUDGET $404,082 $60,556 $0 $464,638 7.0*** 6.0*** PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand Actual 99-00 Estimated 00-01 Budget 01-02 # Memberships Sold 2,229 3,995 3,000 Output/Workload # Racquetball players # Track users # Game Area users 4,132 players 8,895 16,954 Efficiency Measures/Impact M&O Budget per Capita $10.71 2,843 players 8,545 6,744 3,600 players 9,000 7,000 $8.47 $10.06 Effectiveness Measures/Outcomes Midway Recreation Center Attendance 12,510 11,300 15,000 Ruth Millican Center Attendance 11,410 16,290 15,000 Simmons Center Attendance 13,385 12,443 14,000 Gymnasium 39,250 27,092 45,000 Youth Classes 8,129 13,935 10,000 Adult Classes 6,627 8,023 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 atheletic/aquatics coordinator and a PT facility tech. 131 Department: Division/Activity: Account #: Community Services Parks 101-7052-550 Location and Hours of Operation: 300 Midway Drive adjacent to the gymnasium building - Monday through Friday, 7:00 AM to 4 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. FY2001 Highlights & Accomplishments: • Successfully transitioned mowing to contractual service provider. • Major park improvements completed at Westpark, Wilshire, and Trailwood parks. • Supported major City events held for Arbor Daze and Dixie World Series 2001. FY2002 Goals & Objectives: • Improve condition and look of community parks and public areas. • Coordination of second year contractual mowing service with improvement in efficiency and beautification standards over year one. • Complete first year irrigation upgrades at Trojan Trail and Raider Drive medians, and J.A. Carr Park and South Euless Park. • Initiate median improvement program and Adopt -A -Spot Program in an effort to Beautify Euless Everyday. Major Budgetary Issues & Operational Trends: Continuation of irrigation program will require additional funds over the next five years to complete citywide irrigation replacement. 132 DEPARTMENT: Community Services EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL $799,692 $274,479 $0 $1,074,171 DIVISION/ACTIVITY: Parks 2000-2001 I BUDGET $851,747 $299,931 $0 $1,151,678 2000-2001 ESTIMATED $851,747 $301,681 $0 $1,153,428 18.0 18.0 18.0 5.0 5.0 5.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand # of Sports Seasons Athletic Fields Pavilions Gazebos Pools Jogging Trails Rose Gardens Picnic Areas Playgrounds Amphitheater Total Acres Output/Workload Special Projects Hours Safety Inspection Hours Fixture Maintenance Hours Equipment Maintenance Hours Clerical Dispatch Hours Horticulture Hours Water Truck Hours Ballfield Maintenance Hours Beautification Hours Manual Watering Hours Irrigation Hours City Assistance Hours Training Hours Green House Hours Parks Betterment Grounds Maintenance Efficiency Measures/Impact Acres per FTE Cost per Acre Maintained M&O Budget per Capita Effectiveness Measures/Outcomes # Parks Acres per 1000 Citizens Actual 99-00 12 28 5 2 3 4 3 101 11 1 330 3,418 69 1,660 554 2,225 4,826 501 3,443 0 364 521 697 660 1,006 2,076 7,649 16.92 $3,158 $24.03 Estimated 00-01 14 31 5 2 3 6 3 110 11 1 342 3,304 370 2,678 542 2,998 5,139 540 3,159 0 508 656 210 465 408 1,866 7,056 19.00 $3,365 $25.35 ACCOUNT #: 101-7052-550 2001-2002 BUDGET $918,700 $328,836 so $1,247,536 18.0 7.0 Budget 01-02 14 31 5 2 3 6 3 110 13 1 342 4,023 300 2,600 550 3,000 5,000 666 3,372 0 500 600 300 500 500 1,825 7,000 16.00 $3,000 $27.02 7.38 7.77, 7.77 133 Department: Division/Activity: 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. FY2001 Highlights & Accomplishments: • Addition of double drain line at Midway Pool. • Completed maintenance at South Euless Pool. • Swim season was completed safely with no serious injuries occurring. FY2002 Goals & Objectives: • Continue to offer safe, quality service and increase participation. • Provide an enjoyable atmosphere for all patrons. • 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 new Texas Department of Health standards for public swimming pools. • Age of existing pools and filter systems within those pools. 134 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Swimming Pools 101-7053-550 EXPENDITURES I ACTUAL1999-00 I 2000-2001 BUDGET I ESTIMATED 2001-2002 BUDGET Personnel $60,324 $65,384 $65,384 $48,069 Operations $12,670 $25,081 Capital $0 $25,081 $27,661 $0 $0 $0 TOTAL $72,994 $90,465 $90,465 $75,730 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 99-00 Estimated 00-01 Budget 01-02 Days Open 101 101 93 Swimming Pools 3 3 3 Output/Workload Guard Hours: Midway 10,543 12,500 12,500 South Euless 4,127 5,000 5,000 Wilshire 4,261 5,000 5,000 Efficiency Measures/Impact M&O Budget per Capita $1.63 Effectiveness Measures/Outcomes 135 $1.99 $1.64 Department: Community Services Location and Hours of Operation: Division/Activity: Account #: Projects & Special Events 101-7083-550 201 North Ector Drive, 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. FY2001 Highlights & Accomplishments: • Coordinated a visit by the 2012 Olympic Site Selection Committee to Texas Star that was applauded by the news media because of the terrific community spirit that was displayed. People of all ages lined the entrance and fire trucks welcomed the Committee with an arch of red, white and blue water spraying over their bus. • Created new and expanded existing events for the Parks and Community Services Department that included the Heritage Park Christmas, Holiday Ice Fest, Texas Star Concert Series, Arbor Daze Auction, Easter Egg Hunt, Texas Trash -Off, Dixie Majors World Series, Christmas Parade of Lights and Christmas Tree Lighting. • Produced Arbor Daze 2001, which was the State Arbor Day Celebration and captured the highest one -day attendance in the festival's history with an estimated one -day attendance on Friday of 75,000 and nearly 200,000 for the festival. • Increased community presence of the Community Services Department by enhancing the marketing campaign for all events and projects through flyers, posters, post cards, banners, media advertising, and media relations. FY2002 Goals & Objectives: • Continue to work toward strengthening the relationship between the Parks and Community Services Department and local churches, businesses, community groups and the apartment community. • Increase Arbor Daze sponsorship revenue by $25,000. • Continue to improve community presence of Parks and Community Services Department. • Increase special event opportunities for all citizens of Euless. • Increase volunteer base for entire department. Major Budgetary Issues and Operational Trends: Need Additional part-time help for administrative assistance and graphic artist assistance. 136 DEPARTMENT: DIVISION/ACTIVITY: Community Services Projects & Special Events EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL 1999-2000 BUDGET $0 $78,491 $0 $10,600 $0 $0 $0 $89,091 0.0 2.0 ACCOUNT #: 101-7083-550 2000-2001 2001-2002 ESTIMATED BUDGET $78,491 $83,271 $10,600 $14,225 $0 $0 $89,091 $97,496 2.0 2.0 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Special Events 10 12 12 Output/VVorkload Concert Series 6 5 6 Christmas Parade of Lights 1 1 1 Heritage Park Christmas 1 1 1 Icefest at Dr. Pepper StarCenter 1 1 1 Strongman Contest 1 1 2 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 1 2 PACS Appreciation Banquet 1 1 1 Texas Star Member Functions 2 2 4 Marketing Shows 2 2 3 Efficiency Measures/Impact M & 0 Budget per Capita $0.00 Effectiveness Measures/Outcomes $1.96 $2.11 137 Department: Division/Activity: Account #: Community Services Recreation Administration 101-7084-550 Location and Hours of Operation: 201 N. Ector Drive, Building B, 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". FY2001 Highlights & Accomplishments: • Re -organized department to maximize efficiency and to take advantage of departmental talents. • Expanded leisure service programming, opportunities, and events by approximately 15%. • Provided quarterly training opportunities for full-time and part-time employees. FY2002 Goals & Objectives: • To implement additional fiscal controls on events and programming for larger financial accountability. • To develop continued training opportunities for all employees. • To develop opportunities for creation of "Raving Fans" of all cities. • To create a healthier community with a comprehensive leisure program. Major Budgetary issues and Operational Trends: 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. 138 DEPARTMENT: DIVISION/ACTIVITY: Community Services Recreation Administration EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL $0 $0 $0 $0 2000-2001 BUDGET $54,158 $9,820 2000-2001 ESTIMATED $54,158 $9,820 $0 $0 $63,978 $63,978 0.0 1.25 0.0 0.0 ACCOUNT #: 101-7084-550 2001-2002 BUDGET $60,604 $12, 320 $0 $72,924 1.25 1.25 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Park Board Meetings 12 16 16 Community Services Community Meetings 28 37 40 Output/Workload Efficiency Measures/Impact M & 0 Budget per Capita $0.00 Effectiveness Measures/Outcomes $1.41 $1.58 139 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 1 pm-5pm Mission / Programs / Services: To serve the continuing informational, educational, cultural and leisure needs of citizens of all ages. To provide the community with the best possible materials in various formats. To promote the joy of reading and learning. The primary role of the Euless Public Library is to act as an Independent Learning Center by supporting people of all ages pursuing a sustained program of learning independent of any educational provider. Additional roles are Popular Materials Library, Preschoolers' Door to Learning, and other specialized programs such as business resources, Young Adult materials, career center and electronic resources. FY2001 Highlights & Accomplishments: • Administered $96,000 TIF grant which replaced dumb terminals with 30 PCs and provided additional access points for citizens. • Increased Masterworks music programs to six. • Greater emphasis on marketing the library with newsletter, displays and brochures. • Upgraded library web pages. • Started VITA tax help in Library. • Awning added to drive -up window. • Host to loaned sculptures and artwork from Trinity Arts Guild. • Updated 5-year technology plan. FY2002 Goals & Objectives: • Increase library visibility in the community through staff attendance at community events, meetings, and workshops. • Provide continuing educational opportunities for library staff to keep up with rapidly changing technology. • Provide the most current information available through a variety of formats. • Focus on the use of volunteers to expand library services, Major Budgetary Issues & Operational Trends: • Changing technology will require continual re-evaluation of our technology plan, with major revisions anticipated every three years. • We will need to be competitive in the marketplace to keep highly skilled employees to provide the level of service requested by the citizens. • 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. 140 DEPARTMENT: DIVISION/ACTIVITY: Community Services Library EXPENDITURES I 2000-2001 ACTUAL I BUDGET 1999-00 2000-2001 I ESTIMATED Personnel $493,119 $523,799 $523,799 Operations $116,354 $133,784 $134,964 Capital $450 $0 $0 TOTAL $609,923 $657,583 $658,763 ACCOUNT #: 101-5054-519 2001-2002 BUDGET $565,309 $152,907 $0 $718,216 PERSONNEL: Full Time 11.0 11.0 11.0 13* Part Time 4.0 4.0 4.0 0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Total Active Library Cards 31,283 37,530 38,000 Current Holdings 82,642 86,542 86,000 Output/Workload Internet (Users/Hours) Items Circulated New Books Added Books Withdrawn 7400/5300 Hrs. 259,615 10,520 5,460 7400/5300 Hrs. 309,972 10,708 7,110 7500/5500 Hrs. 300,000 10,000 5,000 Efficiency Measures/Impact M&O Budget per Capita $13.64 $14.48 $15.56 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. 19,469 19,948 69.00% 141 4,399 9,055 82.00% 6,000 10,000 82.00% This page intentionally left blank. 142 PUBLIC WORKS — Street repairs — Animal adoptions — Preventive maintenance — Vaccinations — Wastewater collection system — Fleet services — Water distribution system — Public works administration — Calls for animal services — Storm drainage system — Flood plain management — Safe and efficient Streets Gen. Fund 93% Expenditure History $2,000,000 $1,500,000 - $1,000,000 - $500,000 - $o FY98 FY00 *FY02 Bud. FY99 FY01 Est. *Added Facility Maintenance to this department Public Works 7% Animal Controll0% Engineering 8% Repair/Maintenance services Street Maint.48% Facilities 34% Budget Highlights -Approved $300,000 for annual street overlay program, and $100,000 for an annual sidewalk program. -Approved one-time funding for citywide HVAC repairs and replacement, roof repair, new street signs and markings, and renovations to the old police facility. *The Director of Public Works also manages water production & distribution, sewage and treatment, meter reading, fleet services, drainage utility, and Capital improvement projects for street overlay and W&S. 143 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. FY2001 Highlights & Accomplishments: • 301,421 sq. ft. of asphalt street repair • 63,565 linear feet of crack seal • Patched 1,727 pot holes • Replaced 3,524 linear feet of curb and gutter • Replaced 20,571 sq. ft. of flat work (i.e., sidewalks, drive approaches) • Repaired or replaced 862 street signs, installed 20,001 linear feet of street markings. • Performed 16,951 linear feet of channel and storm drain maintenance. FY2002 Goals & Objectives: To continue the use of private contractors to supplement our work force to stay ahead of ongoing deteriorating streets, which enables us 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 preventative type measures. 144 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Street Maintenance 101-8033-531 EXPENDITURES I 1999-00 ACTUAL I 2000-2001 BUDGET I E2000-2001 STIMATED I 2001-2002 BUDGET Personnel $457,563 $477,975 $477,975 $506,694 Operations $289,415 $267,235 $267,235 $285,780 Capital $0 $0 $0 $0 TOTAL $746,978 $745,210 $745,210 $792,474 PERSONNEL: Full Time Part Time 11.0 11.0 1.0 1.0 11.0 11.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Linear Miles of Curbs & Gutters 182 182 182 Linear Miles of Sidewalk 1.5 1.5 1.5 Linear Lane Miles of Streets 182.02 182.00 182.00 Output/Workload Square Foot of Overlay 543,532 301,421 200,000 Linear Lane Foot Crack Sealed 9,748 63,565 50,000 Pot Holes Patched 1,197 1,727 3,000 Lane Miles Streets Swept 645 849 800 Linear Foot Curb/Gutter Replaced 5,090 3,524 5,000 Square Foot Flatwork Replaced 17,779 12,713 16,000 Square Foot Sidewalk Replaced 27,802 7,858 15,000 Miscellaneous Project Hours 850 1,078 1,200 Signs Made, Repaired, Replaced 903 862 1,000 Linear Lane Feet of Street Markings 8,046 20,001 30,000 Linear Feet of Channel Maintenance 5,059 8,626 10,000 Linear Feet of Storm Sewer Maint. 4,129 8,325 10,000 Efficiency Measures/Impact M&O Budget per Capita $16.71 $16.38 $17.17 Effectiveness Measures/Outcomes 145 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. FY2001 Highlights & Accomplishments: • Cross train Public Works personnel to answer stand-by calls for Animal Control to relieve overworked staff. • Continue public education program to slow unwanted animal reproduction. FY2002 Goals & Objectives: • Continue to deliver the best possible service to the citizens of Euless. • Through training, education, and employee commitment, give quality care to the animals that we become responsible for. Major Budgetary issues & Operational Trends: • With the growth of the City population, we will have to increase staff in the near future to keep pace with the demands for service. 146 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Animal Control 101-8064-531 EXPENDITURES 1999-00 ( 2000-2001 2001-2002 ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $139,074 $136,066 $136,066 $153,123 Operations $16,611 $13,207 $13,207 $13,507 Capital $0 $0 $0 $0 TOTAL $155,685 $149,273 $149,273 $166,630 PERSONNEL: Full Time Part Time 3.0 3.0 1.0 1.0 3.0 3.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Calls for Service 4,071 3,090 3,000 Average # Animals in Shelter 24 58 50 Output/Workload Animals Picked Up 1,483 1,607 1,500 Animals Returned to Owners 273 287 400 Animals Released to SPCA 241 0 100 Citations Issued 74 68 80 Dead Animals Removed 516 317 460 Adoptions 404 511 500 Euthanized 511 608 500 Efficiency Measures/Impact M&O Budget per Capita $3.48 $3.28 $3.61 Effectiveness Measures/Outcomes Animal Bites 130 126 100 147 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. FY2001 Highlights & Accomplishments: • Completed construction of a two million gallon elevated water storage tank. • Reviewed 41 sets of engineering plans, 18 site plans, 31 zoning cases, 24 plats, 260 public service requests, 75 street use permits, 218 street light requests, 140 floodplain related inquiries, 18,900 linear feet (LF) of sanitary sewer installed/inspected, 24,500 LF of pavement inspected or constructed. • Advertised, awarded and began construction of North Main Street. • Finalized North Main Street design and completed right-of-way acquisition. • Designed, advertised, awarded contract, and began construction on Hurricane Creek Slope Protection (Texas Star). • Continued West Pipeline Road design. • Awarded contract and completed construction for FM 157 utility relocations. • Advertised, awarded contract, and completed construction of 16" water main to supply 2 mil. Gal. Elevated water storage tank. • Designed and constructed flashing warning signs on West Pipeline road and Harwood Road. • Published standard construction details in electronic or CADD format. • Designed, advertised, and awarded contracts for Glade Road west of S.H. 121 and Glade Road east of S.H. 121 FY2002 Goals & Objectives: • Complete construction of North Main Street. • Acquire right-of-way for West Pipeline Road. • Control construction of Trinity Blvd. through the golf course. • Design and construct approved drainage utility projects. • Continue research of NPDES Phase II storm water requirements. • Upgrade traffic signals, school crossings, and street intersections throughout the City. • Streamline the development review process. • Continue development of Drainage Design Manual. • Complete construction of Mid -Cities Blvd. • Coordinate with TxDOT on construction of S.H. 360, FM 157, and S.H. 10. Major Budgetary Issues & Operational Trends: • Construction unit bid prices show a slowing inflationary trend. • Difficulty in finding technicians, inspectors and engineers. 148 DEPARTMENT: DIVISION/ACTIVITY: Public Works City Engineer EXPENDITURES 1999-00 ACTUAL I 2000-2001 2000-2001 BUDGET ESTIMATED Personnel $43,499 $96,309 $96,309 Operations $16,255 $24,179 $24,179 Capital $0 $0 $0 TOTAL $59,754 $120,488 $120,488 ACCOUNT #: 101-8066-531 2001-2002 BUDGET $100,452 $23,876 $0 $124,328 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 99-00 Estimated 00-01 Budget 01-02 DRC Packets Reviewed 60 52 60 Engineering Plans Reviewed 35 41 45 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $1.34 Effectiveness Measures/Outcomes $2.65 $2.69 149 Department: Public Works Location and Hours of Operation: Division/Activity: Facility Maintenance Fleet and Facility Operations located at 1515 Westpark Way Monday through Friday, 7:30 AM to 4:30 PM 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. FY2001 Highlights & Accomplishments: • Remodel of old Fire Station #2 and Beal building. • Tejas Building remodel for Parks and Leisure Services administration. • Construction of Parks Department maintenance building. • Completion of City of Euless five year master plan. FY2002 Goals & Objectives: • Completion of Parks Maintenance Building. • Begin interior demolition of the old Police Building. • Set goal for replacement of Fire Station #3. • 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. • Replace decorative tile wall with a plaster/stucco type finish. Major Budgetary Issues and Operational Trends: • Replacement of Fire Station #3 due to poor building construction and slab deterioration. • Replacement of chilled water system at the Midway Recreation Center with HVAC package units. 150 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Facility Maintenance 101-5037-519 EXPENDITURES ACTUAL 1 2000-2001 BUDGET 2000-2001 ESTIMATED I 2001-2002 BUDGET Personnel $159,420 $185,481 $185,481 $198,948 Operations $322,222 $310,057 $310,057 $351,984 Capital $0 $0 $0 $0 TOTAL $481,642 $495,538 $495,538 $550,932 PERSONNEL: Full Time 5.0 5.0 5.0 5.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 00-02 Facilities 49 50 52 Traffic Intersections 16 16 16 Flashing signal Zones 21 21 23 Tons of Refrigeration Control Units 1.5 million 2.0 million 2.5 million Output/Workload Special Projects 6 Efficiency Measures/Impact M&O Budget per Capita $10.77 Effectiveness Measures/Outcomes 9 5 $10.89 $11.93 151 This page intentionally left blank. 152 NON -DEPARTMENTAL — Handles citywide expenditures Retiree benefits Gen. Fund 83% $5,000,000 $4,000,000 - $3,000,000 - $2,000,000 - $1,000,000 — Funded by citizen contributions Community beautification and enhancement Expenditure History FY99 Non -Dept 17% Non Dept. 96% FY00 FY02 Bud. FY01 Est. Large changes between years is due to approved one-time capital needs. 153 Attorney fees — Municipal court legal services Betterment 1 Legal 3% Budget Highlights -FY02 includes one time funding for all departments. -FY02 includes contingency funds for retiree benefits, salaries and City Manager's Office. -Approved additional life insurance for employees, five year vesting in TMRS and 20 year retirement. 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. FY2001 Highlights & Accomplishments: • Continued funding for street overlay program in the amount of $300,000 annually. • Continued raving fans program to enhance customer service. • Completed renovation of Tejas building and moved recreation Administration to new building. • Provided funding for renovation at Midway Recreation Center. FY2002 Goals & Objectives: • Continue funding of annual street overlay program. • Replace current emergency warning system with new system providing citywide coverage. • Provide funding for infrastructure appraisal in preparation of GASB 34 implementation. • Continue one-time funding for capital needs as funding is available. Major Budgetary Issues & Operational Trends: • As additional facilities are added, additional funding will be necessary for utilities, maintenance, and operations. • As our aging workforce retires, additional funding will be necessary to maintain retiree benefits. • In order to recruit and retain a solid workforce, the city will continually review and revise the current employee payplan. 154 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non -Departmental* General Fund 101-9060-590 EXPENDITURES 1999-00 ACTUAL I 2000-2001 BUDGET I ESTIMATED BUDGET Personnel $37,528 $120,712 $120,712 $156,153 Operations $1,003,012 $1,008,394 $988,519 $1,853,470 Capital $353,084 $627,053 $527,698 $1,598,808 TOTAL $1,393,624 $1,756,159 $1,636,929 $3,608,431 PERSONNEL: Full Time 0.25 0.25 0.25 0.25 Part Time 0.00 0.00 0.00 0.00 General Fund Nondepartmental 2001-2002 Budget Personnel 4% Capital 44% Operating 52% * Includes expenses that are not specific to any one department. 155 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. FY2001 Highlights & Accomplishments: • 1 + 1 = 2 Program realized continued growth, planting and distributing over 100,000 trees since 1990. • Christmas Parade of Lights recognized the largest crowd ever at an estimated 7,000. FY2002 Goals & Objectives: • To continue Euless' long-standing tree commitment through a variety of marketing avenues, including: HEB Schools, Arbor Daze, and Tree Recycling Programs offer great opportunities. Major Budgetary Issues & Operational Trends: Continue funding of tree program and Christmas Parade of Lights. By combining Christmas Tree Lighting and Parade, program costs are reduced, thus more feasible for the City. 156 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non -Departmental Betterment Fund 101-9061-590 EXPENDITURES 1 1999-00 ACTUAL I BUDGET J ESTIMATED 2000-2001 1 2001-2002 BUDGET Personnel I $0 $0 $0 $0 Operations $7,998 $22,000 $22,000 $22,000 Capital $9,628 $0 $0 $0 TOTAL $17,626 $22,000 $22,000 $22,000 PERSONNEL: Full Time Part Time 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Betterment Fund Senior Citizens Fuller House Remodel 4% Prior Year Receipts 4% Miscellaneous 9% Playground Equip. 10% 1+1=2Program 's� f/ 12% Lib. Bks. / Video / Asst. 9% Lakewood / Del Norte 2% Midway Park / Rec. Bldg. 19% Beautification 7% Signal Midway 8% Library Remodel 5% Boards / Commissions 6% The Betterment fund is supported by voluntary contributions from Euless Citizens via the water department. The contributions are used to beautify or otherwise improve the City of Euless. According to the utility billing receipts approximately 37% of all accounts make voluntary contributions. 157 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non -Departmental Legal Service 101-9021-590 EXPENDITURES I 1999-00 ACTUAL I 2000-2001 BUDGET ( ESTIMATED* 2000-2001 I 2001-2002 BUDGET Personnel $0 $0 $0 $0 Operations $157,420 $125,000 $125,000 $125,000 Capital $0 $0 $0 $0 TOTAL $157,420 $125,000 $125,000 $125,000 PERSONNEL: Full Time Part Time $200,000 $180,000 - $160,000 - $140,000 - 1$120,000 - $123 3. a.«�•-...a 1 a00 .a.. ' 0000 ` $100, 000 p $80,000 $60,000 - $40,000 - $20,000 • 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Legal Services General Fund 0.0 $0 FY95 FY96 FY97 FY98 FY99 FY00Actual FY01Est FY02Budget * In FY99, legal expenses were estimated to increase due to lobbying expenses. 158 Enterprise Funds WATER DEPARTMENT 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 - $0 FY98 FY99 *Added GIS to this department FY00 FY01 *FY02 Bud. Est. 159 Maintains maps of city streets water/sewer systems, & flood areas Computerized network system for development Graphics analysis citywide Wtr. Dept. 50% GIS 50% Budget Highlights -Approved a new folder/stuffer machine for utility bills, and a report storage and retrieval system. 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, extended office hours on Thursday until 7:00 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. FY2001 Highlights & Accomplishments: • Successful implementation of H.T.E. Utility Billing System. • Every utility billing office function can be performed by two or more office personnel via cross -training • Rewriting the delinquency processing ordinance to increase its effectiveness. FY2002 Goals & Objectives: • Review and rewrite outdated ordinances related to utility accounts. • Implement collection and write-off procedures for maximum effectiveness. • Provide effective customer service training program for utility billing staff. • Develop and document procedures for billing office. Major Budgetary Issues and Operational Trends: • The folder -inserter machine had several service calls this past year. The most recent repair seemed to have corrected some of the past problems associated with inserting additional informational pieces in the utility bills. However, the machine has exceeded its anticipated useful life and may require replacement. • Increased use of credit cards for utility deposits and payment of utility bills was substantially underestimated in the prior year's budget process. The use of credit cards and payment of service fees have been exponential since the service was first offered, and may exceed two percent of the FY2000-2001 utility billing operating budget. • Delinquencies, collections, and bankruptcies seem to be trending up, possibly due to consumer apathy. Operationally we will consider ways to decrease this increasing expense through ordinance revision and delinquency processing. 160 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Utility Billing Office 501-2070-515 EXPENDITURES I 1999-00 I2000-2001 2000-2001 2001-2002 ACTUAL BUDGET ESTIMATED BUDGET Personnel $217,895 $223,156 $218,416 $199,520 Operations $73,713 $87,208 $91,948 $95,725 Capital $1,507 $0 $0 $0 TOTAL $293,115 $310,364 $310,364 $295,245 PERSONNEL: Full Time Part Time 6.0 6.0 0.0 0.0 6.0 5.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand Actual 99-00 Estimated 00-01 Budget 01-02 # Service Calls 7,285 5,475 5,500 Monthly Avg. # of Water Accounts 11,344 11,339 11,400 Monthly Avg. # of Sewer Accounts 10,936 10,954 11,000 Monthly Avg. # of Sanitation Accounts 10,155 10,211 10,200 Output/Workload # of New Accounts 1,642 1,662 1,500 # of Transfers 126 106 90 # of Billing Cycles 48 48 48 $ Billed Water & Sewer $11,626,797 $10,851,187 $11,900,000 $ Billed Drainage $594,430 $596,686 $594,360 $ Billed Recycling $286,026 $287,886 $287,000 $ Billed Minimum Housing $80,177 $81,016 $80,000 $ Billed Service Initiation Fees $24,740 $38,234 $22,500 # of Delinquent Notices Mailed 8,144 12,466 11,800 # of Delinquent Tags Hung 2,360 3,467 3,000 # of Delinquent Cut-offs 348 656 520 # of EMS Bills Sent 1,364 1,448 1,500 $ EMS Billings $427,364 $447,268 $450,000 Efficiency Measures/Impact M&O Budget per Capita $6.56 $6.82 $6.40 Delinquent Cut-off per W&S Customer 3.07% 5.79% 3.80% Delinquent Cut-off per Notice Mailed 4.27% 5.26% 4.41 Delinquent Cut-off per Tag Hung 14.75% 18.92% 17.33% Effectiveness Measures/Outcomes W&S Billing Write-offs 0.15% 0.30% 0.24% % EMS Write-offs or Assignments 30.00% 30.00% 30.00% 161 Department: Division/Activity: Account #: Fiscal & Administrative Services GIS 501-5076-519 (Geographic Information Systems) Location and Hours of Operation: 201 N. Ector Drive, Building 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. FY2001 Highlights & Accomplishments: ♦ The development of some very useful Web -based maps which are being used internally by employees, and externally by the public. This project has been very successful. FY2002 Goals & Objectives: ♦ Integrate aerial photos into the parcel base to ensure better accuracy. ♦ Increase the number of Web -based maps for use internally and by the public. Major Budget ry /ccemc and rinera+ions/ Trendy-. a.y..aw y v/.. a.� a.aw.iu� Trends: cnaeu. The City has a mature GIS system which requires little new development, but considerable maintenance. We continue to advance GIS into the various departments as needed. The Police Department is looking at the system to map crime trends, a portion of the crime analysis function. The Fire Department is helping to accurately map fire hydrant locations to assist in their fire response procedures. The next big project will be the identification and mapping of all storm drainage systems in the City. This will soon be a Federal requirement, and the City anticipates being ahead of their schedule in completing that project. 162 DEPARTMENT: Fiscal & Administrative Services DIVISION/ACTIVITY: ACCOUNT #: GIS 501-5076-519 (Geographic Information Systems) EXPENDITURES I 2001-2002 ACTUAL BUDGET I ESTIMATED 2000-2001 I BUDGET Personnel $113,770 $174,346 $174,346 $196,671 Operations $96,357 $91,599 $91,599 $96,899 Capital $0 $7,200 $7,200 $7,200 TOTAL $210,127 $273,145 $273,145 $300,770 PERSONNEL: Full Time Part Time 2.0 3.0* 1.0 1.0 3.0 3.0 1.0 1.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Sun Spares 2 2 2 Zoning Cases 80 45 80 Land Plan 30 5 20 Various sites 36 62 70 Output/Workload Zoning 26 56 60 Water & Sewer 1 1 1 Land Use 6 25 30 Efficiency Measures/Impact M&O Budget per Capita $4.70 $6.00 $6.51 Effectiveness Measures/Outcomes Added a full-time computer support specialist. 163 This page intentionally left blank. 164 Repair meters, - wells, & pumps Analysis water samples PUBLIC WORKS Repair & maintain - water mains Account for citywide - water comsumption Install hydrants & service lines Director andy Bye, Maintenance of sewer mains Repair & maintain _ sewer mains & manholes Prevent infliltration and inflow Public Works 52% Expenditure History $10,000,000 $8,000,000 - $6,000,000 - $4,000,000 - $2,000,000 $0 Reading & main- - tenance of all — Water system city meters Maintain new Sewage system & delinquent accts. .......................... FY98 FY00 *FY02 Bud. FY99 FY01 Est. `added Recyling to this department — Drainage system — Educate community — Track recyclables Implement new - recycling programs - Flood plain management. Production 59% Distribution 7% Recycling 1 % Engineering 7% Meter Reading 2% Sewage 25% Budget Highlights -FY02 one-time funding for sewer & manhole rehab, and continuation in the Community Development Block Grant Program. 165 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. FY2001 Highlights & Accomplishments: • Increased participation of curbside blue bag recycling by 27 tons. • Increased multi -family participation recycling by 41.81 tons. • Door-to-door promotional to single family and apartments in cooperation with Parks and Community Services, to inform residents of recycling, trash, hazardous waste, and upcoming events. • Arbor Daze environmental booth, to inform residents of recycling, trash, Household Hazardous Waste, and water Household Hazardous Waste -mobile unit increased to twice yearly. • New recycling magnets distributed to Euless residents. • Renewed Interlocal Agreement with the Fort Worth Environmental Collection Center Household Hazardous Waste Program. FY2002 Goals & Objectives: • Increase the diverted tonnage of recycling material generated by multi -family by education, brochures, fliers, and quarterly telephone contact. • Continue with a twice -yearly Environmental Hazardous Waste event. • Increase public awareness of recycling through water bill inserts, cable TV, fliers, door-to-door promotionals. • Participate in the Arbor Daze annual event having promotional and educational items. • Increase public awareness regarding the City's curbside bulky trash requirements. • Increase contact with Euless schools. Major Budgetary Issues and Operational Trends: Due to tremendous citizen response, the Household Hazardous Waste mobile unit drop-off program has been increased to twice yearly. This increase will cause the Safety Program budget to run over approximately $3,000 to $4,000 annually. Additional funding will be necessary to continue these recycling programs. 166 DEPARTMENT: Public Works EXPENDITURES I 1999-00 ACTUAL Personnel $39,220 Operations $32,851 Capital $0 TOTAL $72,071 PERSONNEL: Full Time Part Time DIVISION/ACTIVITY: Recycling 2000-2001 BUDGET $40,696 $33,180 2000-2001 ESTIMATED $40,696 $33,180 $0 $0 $73,876 $73,876 1.0 1.0 0.0 0.0 ACCOUNT #: 501-5039-519 2001-2002 BUDGET $41,692 $38,180 $0 $79,872 1.0 1.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 00-02 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $1.61 Effectiveness Measures/Outcomes 167 $1.62 $1.73 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. FY2001 Highlights & Accomplishments: • Completed construction of a two million gallon elevated water storage tank. • Reviewed 41 sets of engineering plans, 18 site plans, 31 zoning cases, 24 plats, 260 public service requests, 75 street use permits, 218 street light requests, 140 floodplain related inquiries, 18,900 linear feet (LF) of sanitary sewer installed/inspected, 24,500 LF of pavement inspected or constructed. • Advertised, awarded and began construction of North Main Street. • Finalized North Main Street design and completed right-of-way acquisition. • Designed, advertised, awarded contract, and began construction on Hurricane Creek Slope Protection (Texas Star). • Continued West Pipeline Road design. • Awarded contract and completed construction for FM 157 utility relocations. • Advertised, awarded contract, and completed construction of 16" water main to supply 2 mil. Gal. Elevated water storage tank. • Designed and constructed flashing warning signs on West Pipeline road and Harwood Road. • Published standard construction details in electronic or CADD format. • Designed, advertised, and awarded contracts for Glade Road west of S.H. 121 and Glade Road east of S.H. 121 F 12002 Goals & Objectives: • Complete construction of North Main Street. • Acquire right-of-way for West Pipeline Road. • Control construction of Trinity Blvd. through the golf course. • Design and construct approved drainage utility projects, • Continue research of NPDES Phase II storm water requirements. • Upgrade traffic signals, school crossings, and street intersections throughout the City. • Streamline the development review process. • Continue development of Drainage Design Manual. • Complete construction of Mid -Cities Blvd. • Coordinate with TxDOT on construction of S.H. 360, FM 157, and S.H. 10. Major Budgetary Issues & Operational Trends: • Construction unit bid prices show a slowing inflationary trend. • Difficulty in finding technicians, inspectors and engineers. 168 DEPARTMENT: Public Works EXPENDITURES Personnel Operations Capital TOTAL 1999-00 ACTUAL $227,830 $97,945 $11,625 $337,400 DIVISION/ACTIVITY: Engineering 2000-2001 1 2000-2001 BUDGET ESTIMATED $365,733 $365,733 $113,900 $113,900 $0 $0 $479,633 $479,633 ACCOUNT #: 501-8066-531 2001-2002 BUDGET $382,993 $113,900 $0 $496,893 PERSONNEL: Full Time 4.75 4.75 4.75 4.75 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 DRC Plans Reviewed 60 52 60 Engineering Plans Reviewed 35 41 45 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $7.55 Effectiveness Measures/Outcomes 169 $10.54 $10.76 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. FY2001 Highlights & Accomplishments: • Completed Supervisory Control And Data Acquisition (SCADA) upgrade. • Completed first distribution of consumer confidence reports to the public. FY2002 Goals & Objectives: • Continue to provide safe drinking water. • Be prompt and professional to all Euless water customers. Major Budgetary Issues & Operational Trends: • Funding must continue for the upkeep of our water production system. ♦ Funding must continue to keep our pumps and wells running at peak efficiency. 170 Account #: 501-8071-531 DEPARTMENT: Public Works DIVISION/ACTIVITY: Water Production EXPENDITURES 1 1999-00 2000-2001 ACTUAL I BUDGET Personnel $389,820 $390,020 Operations $3,307,267 $3,636,009 Capital $23,443 $35,000 TOTAL $3,720,530 $4,061,029 PERSONNEL: Full Time Part Time 5.75 5.75 2.0 2.0 ACCOUNT #: 501-8071-531 2000-2001 1 2001-2002 ESTIMATED BUDGET $390,020 $417,946 $4,037,464 $3,804,687 $35,000 $35,000 $4,462,484 $4,257,633 5.75 5.75 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Gallons of Water Consumed Actual 99-00 2,650,200,000 Estimated 00-01 2,750,300,000 Budget 01-02 2,750,300,000 Output/Workload Water Samples Taken 698 723 680 Water Meters Replaced 67 105 250 Water Meters Calibrated/Rebuilt 0 0 100 Manhours on Miscellaneous Projects 654 489 1,200 Gallons Water Produced 500,000,000 500,000,000 540,000,000 Gallons Water Purchased 1,800,000,000 1,850,000,000 1,800,000,000 Gallons Water Billed 2,819,515,900 2,500,000,000 2,200,000,000 Efficiency Measures/Impact M&O Budget per Capita $83.23 Effectiveness Measures/Outcomes $ 98.08 $ 92.22 171 Department: Public Works Location and Hours of Operation: 1100 Central Drive, Bedford, Texas 7 days a week, 24 hours a day Division/Activity: Water Distribution Account #: 501-8072-531 Mission / Programs / Services: To maintain all water mains, valves, hydrants and service taps as effectively and efficiently as possible. To deliver professional and courteous service to all water customers. To maintain the water distribution system for maximum delivery of water for consumption and fire protection. To reduce the "unaccounted for" water loss. FY2001 Highlights & Accomplishments: ♦ Replaced water line on Milam Drive from Ector to Midway. FY2002 Goals & Objectives: • Replace water lines on Aransas and Milam Streets. • To get water distribution employees certified. • To continue to search for unaccounted water loss. Major Budgetary Issues and Operational Trends: Continue funding for the replacement of undersized and deteriorated water mains. 172 DEPARTMENT: DIVISION/ACTIVITY: Public Works Water Distribution EXPENDITURES I 1999-00 1 2000-2001 2000-2001 ACTUAL BUDGET I ESTIMATED Personnel $313,744 $347,425 $347,425 Operations $120,411 $127,485 $127,485 Capital $0 $0 $0 TOTAL $434,155 $474,910 $474,910 ACCOUNT #: 501-8072-531 2001-2002 BUDGET $367,758 $129,011 $0 $496,769 PERSONNEL: Full Time 8.25 8.25 8.25 8.25 Part Time 2.0 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Output/Workload Water Leaks Repaired 86 77 80 HydrantNalve Maintenance 1692 2706 1500 Hydrant/Valve Installed 78 34 45 Linear Feet of Water Line Installed 5334 2856 3500 Water LineNaives Located 127 204 200 Water Taps Made 134 56 90 Manhours of Miscellaneous Projects 4033 3400 3000 Efficiency Measures/Impact M&O Budget per Capita $9.71 $10.44 $10.76 Effectiveness Measures/Outcomes 173 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. FY2001 Highlights & Accomplishments: • Cleaning of 5,000 ft. of sewer lines daily. • Continue video infrastructure so we can determine which lines are in need of replacement. FY2002 Goals & Objectives: • To provide fast and courteous service. • To continue to prevent inflow and infiltration into the sewer system. Major Budgetary Issues & Operational Trends: Funding must continue in order to replace undersized and deteriorated sewer mains. 174 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Sewage & Treatment 501-8073-531 EXPENDITURES I 1999-00 ACTUAL I 2000BUDGET I 2000-2001 ESTIMATED 2001-2002 BUDGET Personnel $220,011 $291,026 $291,026 $310,344 Operations $1,937,989 $688,673 $688,673 $1,468,539 Capital $0 $0 $0 TOTAL $2,158,000 $979,699 $979,699 $1,778,883 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 99-00 Estimated 00-01 Budget 01-02 Wastewater Calls: 399 394 430 City Problem 184 176 150 Customer Problem 225 218 280 Output/Workload Linear Feet Sewer Line Cleaned 490,660 471,680 675,000 Manholes Set, Repaired, Cleaned 115 78 290 Lines Repaired 18 28 80 Linear Feet Sewer Line Instapped/Repaired 1,166 343 500 Streets Washed Down 22 22 50 Gallons of Root Killer Applied 315 380 500 Lbs. Of Degreaser Applied 4,330 3,870 4,300 Lbs of Disinfectant Applied 0 0 0 Manhours on Miscellaneous Projects 2,351 2,206 2,200 Efficiency Measures/Impact M&O Budget per Capita $48.28 Effectiveness Measures/Outcomes 175 $21.53 $38.53 Department: Public Works Division/Activity: Meter Reading Location and Hours of Operation: 1100 Central Drive, Bedford, Texas Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: Account #: 501-8077-531 • To accurately and correctly read water customers' water meters in a timely manner to meet billing cycle schedules. • To be courteous and helpful to water customers at all times. • In addition to reading meters, the meter readers change -out meters, perform meter box maintenance and installations, as well as assist other departments. FY2001 Highlights & Accomplishments: • Accurately read meters and completed a reading cycle in two days. FY2002 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. 176 DEPARTMENT: Public Works EXPENDITURES 1999-00 ACTUAL Personnel $50,952 Operations $2,284 Capital $0 TOTAL $53,236 DIVISION/ACTIVITY: Meter Reading 2000-2001 1 2000-2001 BUDGET ESTIMATED $122,902 $122,902 $4,900 $4,900 $0 $0 $127,802 $127,802 ACCOUNT #: 501-8077-531 2001-2002 BUDGET $141,131 $4,900 $0 $146,031 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 99-00 Estimated 00-01 Budget 01-02 Output/Workload New Meters Set Water Meters changed Out 230 230 220 67 100 200 Efficiency Measures/lmpact M&O Budget per Capita $1.19 Effectiveness Measures/Outcomes $2.81 $3.16 177 This page intentionally left blank. 178 Expenditure History FY98 NON -DEPARTMENTAL Handles citywide expenditures Support funding of Capital Improvement Projects. Support funding of city vehicles & city cebt W&S Fund 57% $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 Attorney fees ......................................... Non -Dept. 43% Non -Dept. 99% Legal Srvcs. 1% Budget Highlights -FY02 includes one time capital funding for all departments. - FY02 includes a transfer to the W&S CIP fund. - FY02 includes contingency funds for retiree benefits, salaries, and FY99 FY01 Est. City Manager's office. Large increases in recent years is due to approved one-time capital purchases. FY00 FY02 Bud. 179 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. FY2001 Highlights & Accomplishments: • Provided funding for citywide hardware and software replacement. • Provided funding for Fire Safety Training trailer. • Continued funding for a well maintenance and repair program in the amount of $75,000 annually. • Provided funding for the enhancement of the lighting at city parks. • Continued funding for a sidewalk program in the amount of $100,000 annually. • Continued funding for participation in the Community Development Block Grant Program. FY2002 Goals & Objectives: • Continue well maintenance and repair program. • Continue funding of sidewalk program. • Continue participation in the Community Development Block Grant Program. • Continue one-time funding for capital needs, as funding is available. Major Budgetary Issues & Operational Trends: • As additional facilities are added, additional funding will be necessary for utilities, maintenance, and operations. • As our aging workforce retires, additional funding will be necessary to maintain retiree benefits. • In order to recruit and retain a solid workforce, the city will continually review and revise the current employee payplan. 180 DEPARTMENT: DIVISION/ACTIVITY: Non -Departmental EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL $592,781 $4,428,390 $313,810 $5,334,981 12.25 Water & Sewer 2000-2001 BUDGET $642,397 $4,596,453 $931,214 2000-2001 ESTIMATED $632,383 $4,462,425 $935,896 $6,170,064 $6,030,704 12.25 12.25 1.5 1.5 1.5 W&S Fund Non -Departmental 2001 - 2002 Budget Capital Transfers 49% 3% Personnel 11% y} < < y y } < { < S } } } } } < { < S { < <}<}{y<}S}S}<}{ }} y y y} y y S{{S}S>{}S{{ }} }y yy }<<y{y{y{}{y<}S}{}<}<} S < { { < { { < { < < < } } } } } } } } } r } } . { { < { { { { < < { { { { S } } y } } } } } } y } y y } { S { { { < { { { { { { { < < } y y y y y y y y y} y} } y} y} y} y y y y y}} y { S < S S { { S { { { < i { { { y } y } y } } y } } y } } } } } y { < < S { { S { { < { S { ; < { < } } } } } } } } } } } y } } } y { < { < S { { < { { { { S < { < } } y } y y } y y } } } y } } y}} y y} y y y} y y y}}} S i { < { { { < { S { < < S { { { } } y } } y } } } r } y } y } } } y } y } } y } y } > } } } } } { { S { S { S { { < S S { { } y} y y y y}} y} y y y} } } y } y } } } } y } y y } } } } } y y } } y y } } } } y { S< S S{ S S{{{ S{ . y y}} y y y} y y}} y < < < { { { S t { { < < < } y } } } } } y } } } } y y y y} y y}}} y S < < S < { < < < { { S S y y } } } } y } } } } : S< S S S S{{{< y{>S}<}<yy {y1y{{}{} y } } y } y y } { i < { < < S }{}{}{{y{y{y ACCOUNT #: 501-9060-590 2001-2002 BUDGET $659,580 $5,085,663 $206,346 $5,951,589 12.25 1.5 Operating 37% 181 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non -Departmental Legal Service 501-9021-590 EXPENDITURES 1999-00 2001-2002 ACTUAL I BUDGET* I ESTIMATED 2000-2001 I BUDGET Personnel $0 $0 $0 $0 Operations $76,351 $125,000 $125,000 $75,000 Capital $0 $0 $0 $0 TOTAL $76,351 $125,000 $125,000 $75,000 PERSONNEL: Full Time Part Time $160,000 $140,000 - $120,000 • �, $100, 000 a. m n. N $80,000 O $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 *In FY01, legal expenses were estimated to increase due to lobbying expenses. FY01 FY02 Estimated Budget 181—A Other Enterprise binds Fleet Drainage Recreation Classes Arbor Daze Softball World Golf Course Athletic Complex 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. FY2001 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 sixth consecutive year. • Fleet Operations recognized by the Equipment Maintenance Council (EMC) as a model for all fleet service facilities. Fleet Superintendent is the current vice-president of the Tejas Chapter. • Texas Natural Resources Conservation Commission certification as a "Texas Clean Fleet" founding member city. FY2002 Goals & Objectives: • Continue ASE certifications for all Service Center staff. • Continue to invest in alternative fueled vehicles for the City. • Improve Fleet Operations by designating a shop foreman. This will help smooth shop services by having a single contact point for requests and consultations. • 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 increasing due to driver neglect and improper operation. The City needs to address a vehicle and equipment safety program. 182 DEPARTMENT: DIVISION/ACTIVITY: Public Works Fleet Service EXPENDITURES I 1999-00 ACTUAL I 2000-2001 BUDGET I E2000-2001 STIMATED Personnel $266,690 $280,956 $280,956 Operations $417,378 $412,653 $412,653 Capital $0 $23,600 $23,600 TOTAL $684,068 $717,209 $717,209 PERSONNEL: Full Time Part Time 6.0 6.0 0.0 0.0 ACCOUNT #: 504-5090-519 2001-2002 BUDGET $303,750 $456,265 $18,600 $778,615 6.0 6.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Jobs Completed 4,000 4,000 4,200 Service Calls 500 400 450 Output/Workload Recycling Programs 10 10 12 Training Classes Attended 10 10 10 Training Classes Hosted 3 6 6 Efficiency Measures/Impact M&O Budget per Capita $15.30 $15.76 $16.87 Recycling Programs 10 10 10 Training Classes Attended 12 12 12 Training Classes Hosted 3 3 3 Effectiveness Measures/Outcomes Dept. Satisfaction Level: Verbal 100 100 100 Written 40 25 50 ASE Certifications 90 92 96 DOT Certifications 8 8 8 OSHA Certifications 11 11 11 EVS Certifications 4 5 6 TXDOT Certifications 22 22 22 TXRR Certifications 24 25 30 183 Department: Public Works Location and Hours of Operation: 1100 Central Drive, Bedford, Texas 7 days a week, 24 hours a day Mission Statement/Purpose: Division/Activity: Drainage Utility Maintenance Account #: 510-8029-531 To protect life and property through the maintenance of drainage facilities that adequately remove storm water runoff during most rainstorms. FY2001 Highlights & Accomplishments: • All work performed in Drainage Utility is accomplished by the street division. 10,500 linear feet of channel and storm drain maintenance was accomplished. FY2002 Goals & Objectives: • To provide the best possible service to the citizens of Euless through preventive maintenance and quick response to known problems. Major Budgetary Issues & Operational Trends: There are increasing demands fur setviue, coupled with increasing Environmental Protection Agency requirements that will require staffing and funding in the near future. 184 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Public Works Drainage Utility Maintenance 510-8029-531 EXPENDITURES 1999-00 ACTUAL I 2000.2001 2000-2001 2001-2002 BUDGET I ESTIMATED I BUDGET Personnel $8,947 $25,010 $25,010 $27,124 Operations $277,343 $311,131 $311,131 $362,406 Capital $0 $0 $0 $0 TOTAL $286,290 $336,141 $336,141 $389,530 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 99-00 Estimated 00-01 Budget 01-02 Output/Workload Linear Feet of Channel Cleaned 25,000 25,000 25,000 Channel and Gutter Replaced 1,500 4,000 4,000 Drain Pipe Installed 200 200 200 Efficiency Measures/Impact M&O Budget per Capita $6.40 Effectiveness Measures/Outcomes $7.39 $8.44 185 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. FY2001 Highlights & Accomplishments: • Successful Texas Star concert Series. • Summer Day Camp was full with many on the waiting list. • Theater program was awarded the State Arts & Humanities Award by the Texas Recreation and Park Society. • Halloween Carnival was very successful with approximately 200 children attending the event. • Large increase in memberships sold at the Midway Recreation Center. • Beginning to partner with other Cities, the School district, and other City departments to program activities for the community. FY2002 Goals & Objectives: • Development of a strong membership program at Midway Recreation Center. • Increase in cost-effective programming opportunities for all ages. • Development of training program for part-time and seasonal staff. M In Q:: gcta: y Issues & Vt./WIrationa' /l ends: • Recruitment of part-time and seasonal staff to provide additional programs. • Increasing instructor costs in providing cost effective programs for the community. 186 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Recreation Classes 520-7055-550 EXPENDITURES I 1999-00 2000-2001 2000-2001 2001-2002 ACTUAL BUDGET I ESTIMATED ( BUDGET Personnel $23,300 $45,153 $45,153 $47,008 Operations $264,585 $203,400 $203,400 $188,150 Capital $0 $0 $0 $0 TOTAL $287,885 $248,553 $248,553 $235,158 PERSONNEL: Full Time 1.0 0.0 0.0 0.0 Part Time 2.0 3.0 3.0 3.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Memberships 2,000 2,000 2,500 Output/Workload Volleyball/Basketball Teams 1400 players 480 players 480 players Racquetball 4300 players 4300 players 4300 players Track 7000 players 7000 players 11,000 players Gym Patrons 40,000 45,000 45,000 Efficiency Measures/Impact M&O Budget per Capita $6.44 $5.46 $5.09 Effectiveness Measures/Outcomes 187 Department: Division/Activity: 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 23, 1999: 11 AM to midnight Saturday, April 24, 1999: 9 AM to midnight Sunday, April 25, 1999: 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. FY2001 Highlights & Accomplishments: Arbor Daze was recognized as the Official State of Texas Arbor Day Celebration with representatives from the local, state, and national level in attendance to observe this honor. The Beach Boys were the feature act at Arbor Daze 2001 as an estimated 75,000 "oldies" fans poured onto the festival grounds to see this legendary act perform in Euless, free of charge. Arbor Daze also captured the "Best Environmental Program" award from the Texas Festivals and Events Association for the fourth consecutive year. FY2002 Goals & Objectives: • Develop a broader and more comprehensive marketing plan for the festival. • Continue to develop opportunities to increase sponsorship revenue. • Continue to increase volunteer base for Arbor Daze. • Work with finance manager to obtain better fiscal control on expenses related to festival production. Major Budgetary Issues & Operational Trends: • We continue to work on the City's liability exposure in case of rain during the festival. Due to the revenue generated over the past three years, the exposure amount has decreased slightly even with an increase in production costs for FY2002. • Production costs continue to increase slightly each year due to the continual growth of Arbor Daze. • Need part-time, seasonal help for general administrative duties and help for graphic artist. 188 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Arbor Daze Festival 521-7056-550 EXPENDITURES I 1999-00 ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $0 $0 $0 $0 Operations $623,589 $641,500 $641,500 $667,200 Capital $0 $0 $0 $0 TOTAL $623,589 $641,500 $641,500 $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 99-00 Estimated 00-01 Budget 01-02 Output/Workload Arbor Daze Auction 15,000 Arbor Daze Sponsorships 110,000 Efficiency Measures/Impact M&O Budget per Capita $13.95 17,500 18,500 120,000 122,500 $14.10 $14.45 Effectiveness Measures/Outcomes Attendance 120,000 175,000 200,000 189 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. FY2001 Highlights & Accomplishments: • Introduced new 250 program with 110 teams participating in the month of December • Increased team participation for Fall, Winter, and Pre -Season leagues by 6%. • Bid on and received one of only ten Men's A/AA NIT tournaments in the country for June 2001. • Created new entryway for Softball World on Highway 10. • Completed installation of new floor surface around playground area. • Hosted 12 major events including new Texas Amateur Athletic Federation events. • Began phase one of irrigation and sodding project. FY2002 Goals & Objectives: • To acquire and host 10 major events, including a World Championship. • To transform Pro Shop into a much improved profit center, looking for a 50% increase. • To refine marketing and advertising programs that will allow admission fees to increase to $2.00. • To complete installation of new irrigation system and resodding project. Major Budgetary Issues & Operational Trends: • Umpire pay increase coming. • Finding tournament sponsors and funding to increase tournament awards packages. • Advancing Internet capabilities to stay on the cutting edge of softball. • Developing special programming and events for Seniors, Hispanics, and Black Americans. 190 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Softball World at Texas Star 530-7050-550 EXPENDITURES 1 1999-00 1 2000-2001 2000-2001 2001-2002 ACTUAL BUDGET I ESTIMATED BUDGET Personnel $250,244 $242,984 $242,984 $259,635 Operations $833,204 $815,723 $749,423 $771,841 Capital $0 $70,000 $70,000 $128,000 TOTAL $1,083,448 $1,128,707 $1,062,407 $1,159,476 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 99-00 Estimated 00-01 Budget 01-02 Output/Workload State Tournaments 2 2 3 National Tournaments 2 3 5 Divisional Tournaments 2 1 1 World Tournaments 1 1 1 Efficiency Measures/Impact M&O Budget per Capita $24.24 $23.35 $25.12 Effectiveness Measures/Outcomes SODA Complex Award* * SODA = Sportsplex Operators & Directors Association 191 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. FY2001 Highlights & Accomplishments: • Ranked by Golfweek as No. 14 Municipal Golf Course in the United States. • Ranked No. 4 Golf Course in Texas by Travel and Leisure magazine. • Over 350 Golf and Conference Centre events held throughout Fiscal Year 2001. FY2002 Goals & Objectives: • Maximize revenues and incremental flow through to improve net income percentage as well as build reserves for replacement. • Focus on collection of both member and group accounts to minimize bad debt reserve requirements. • Issue policy and procedures applications with focus on internal controls for both operational and financial accountability. Major Budgetary Issues & Operational Trends: Slope protection and Trinity Blvd. projects will have significant impact on physical structure of the golf course. Continuous monitoring and management of both projects is required to ensure the impacts on both the physical plant and guest experiences are minimal. 192 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Golf Course Nondepartmental 540-7060-550 EXPENDITURES I 1999-00 ACTUAL I 2000-2001 BUDGET I ESTIMATED ( 2001-2002 BUDGET Personnel $13,031 $12,963 $9,663 $17,296 Operations $1,407,321 $970,348 $995,548 $1,240,297 Capital $318 $66,950 $21,500 $172,950 TOTAL $1,420,670 $1,050,261 $1,026,711 $1,430,543 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 99-00 Estimated 00-01 Budget 01-02 Total Revenue $3,773,384 $3,605,533 $4,079,787 Total Revenue/Round Played $97.90 $102.97 $105.01 Membership Fees $105,708 $104,844 $110,000 Initiation Fees $8,000 $4,950 $5,000 Interest Income $8,841 $6,647 $7,215 Output/Workload Individual Memberships 176 177 180 Corporate Memberships 28 29 33 Efficiency Measures/Impact M&O Budget per Capita M&O Per Round Played Debt Service Debt Service/Revenue Ratio Effectiveness Measures/Outcomes Net Income As % of Revenue Net Income Per Round Played Revenue Increase(Decrease) Net Income Increase(Decrease) $31.78 $36.85 $593,315 15.72% $22.57 $28.71 $671,096 18.61 % 9.01 % 1.67% $8.82 $1.72 $30.99 $ 32.37 $830,093 20.35% 5.15% $5.41 $474,254 $149,796 193 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. FY2009 Highlights & Accomplishments: • Received ranking in Golfweek's Superintendent News as America's 14th best municipal golf course. • Received ranking in Travel and Leisure magazine as 4th best public play course in Texas. • The course not only survived, but also flourished in the longest consecutive days without rainfall during the summer of 2000. Agronomically and overall condition of the course was at its best during this time. FY2002 Goals & Objectives: • To minimize and mitigate the effects of the construction and use of Trinity Blvd. • To work with the City of Fort Worth wastewater treatment facility to acquire a reliable and cost effective supply of irrigation water. • To complete current phase of Hurricane Creek slope protection that began in summer of 2001. Also to continue to evaluate the need for any additional slope protection at other locations downstream as dictated by weather patterns and conditions and/or effects of the additional flow created by the construction of Trinity Blvd. • To continue to beautify the course and clubhouse area through additions to and improvements to the landscape. Major Budgetary Issues & Operational Trends: • Equipment replacement and acquisition. • Mitigation of Trinity Blvd. • Finishing of current slope protection phase. • Acquisition of irrigation water supply and the routing through the course. 194 DEPARTMENT: DIVISION/ACTIVITY: Community Services EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time Input/Demand Output/Workload 1999-00 ACTUAL $498,806 $214,134 $1,904 $714,844 4.0 22.0 Golf Course Maintenance 2000-2001 BUDGET $525,823 $233,784 $17,054 $776,661 4.0 22.0 2000-2001 I ESTIMATED $512,538 $240,784 $17,054 $770,376 4.0 22.0 PERFORMANCE MEASURES/SERVICE LEVELS Efficiency Measures/Impact M&O Budget per Capita M&O Per Round Played Effectiveness Measures/Outcomes Actual 99-00 Estimated 00-01 $15.99 $18.50 $16.93 $21.51 ACCOUNT #: 540-7062-550 2001-2002 BUDGET $569,233 $247,604 $17,054 $833,891 4.0 22.0 Budget 01-02 $18.06 $21.03 195 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. FY2001 Highlights & Accomplishments: • Hosted USGA Women's Public Links qualifier. • Tournament hosts for over 75 corporate events. • Host club for the Fort Worth Chapter of the Executive Women's Golf Association. FY2002 Goals & Objectives: • To continue to provide Raving Fan Service to our guests. • To continue to bring recognition to the City of Euless in national ratings. • To continue to improve our sales in the shop with creative ideas, displays, and promotions. Major Budgetary Issues and Operational Trends: Continuous turnover in part-time staff may require additional funding to provide competitive salaries, 196 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Golf Course Pro Shop 540-7063-550 EXPENDITURES 1999-00 ACTUAL I BUDGET 2000-2001 I ESTIMATED I BUDGET Personnel $191,267 $252,918 $222,918 $264,695 Operations $212,481 $210,835 $230,472 $238,813 Capital $0 $0 $0 $0 TOTAL $403,748 $463,753 $453,390 $503,508 PERSONNEL: Full Time 4.5 4.5 4.5 4.5 Part Time 2.0 2.0 2.0 2.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Green Fee Revenues $1,557,487 $1,452,818 $1,738,538 Retail Revenues $287,745 $278,130 $291,375 Club Rental revenues $17,578 $11,589 $11,655 Green Fee Revenues per Round Played $40.41 $41.49 $44.75 Retail Revenues per Round Played $7.47 $7.94 $7.50 Club Rental Revenues per Round Played $0.46 $0.33 $0.30 Output/Workload Tournaments # of Paid Rounds Resident Rounds As % Efficiency Measures/Impact M&O Budget per Capita M&O As % of Revenue M&O per Round Played Cost of Goods Percentage Effectiveness Measures/Outcomes Net Income Golf As % Revenue Net Income Golf per Round Played 70 70 38,542 35,016 7% 7% $9.03 $9.96 21.67% 26.02% $5.67 $12.95 64.3% 70.0% 76.1 % $36.78 75 38,850 8% $10.91 24.66% $12.96 70.0% 100.0% 100.0% $49.76 $52.55 197 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. FY2001 Highlights & Accomplishments: • Awarded "Top of the Taste" in the Taste of NE Tarrant County for the Arts Council. • Awarded "Best of Show" in the annual Gingerbread House Contest held at the Dr. Pepper Center. • Implemented a par and restock system for Starter House and Beverage Cart operation to control inventory and improve service levels. • Consistently met or exceeded overall food and beverage target percentages. FY2002 Goals & Objectives: • Develop efficient month -end inventory process and submit to Finance on the following business day. • Create target percentages for Alcohol, Non -Alcohol, and Food cost of goods and track independently on monthly financial statement(s). • Acquire and implement new Point of Sale System for Raven's Grille. • Certify managers and supervisors with Hospitality Supervisor designation through the Education Institute. • Develop a menu highlighting historical facts and creating a distinct look to compliment the theme of the physical features at the course. .iajor uuuyciary iSSU S « uperaiivirai iienos • Consistently maintain seasonal and part-time staff. With a strong economy and low employment in the Metroplex, locating, training, and retaining part time staff is a daunting task. • Current point of sale system(s) lack internal controls and is starting to become unreliable with respect to processing speed. 198 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Service Golf Course Food & Beverage 540-7067-550 EXPENDITURES I ACTUAL I BUDGET I ESTIMATED I BUDGET Personnel $482,073 $533,346 $523,115 $581,617 Operations $331,036 $325,487 $364,900 $393,804 Capital $1,166 $0 $0 $0 TOTAL $814,275 $858,833 $888,015 $975,421 PERSONNEL: Full Time 4.0 4.0 4.0 4.0 Part Time 16.0 17.0* 17.0 17.0 PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Total F&B Revenues $745,267 $662,035 $751,748 Total F&B Revenues Per Round Played $19.34 $18.91 $19.35 Raven's Grille Revenues Per Round Played $12.58 $12.41 $12.60 Golf F&B Revenues Per Round Played $6.76 $6.49 $6.75 Output/Workload Training Meetings 18 24 24 TABC Certification Classes 2 2 3 Euless Food Handler's Card Classes 2 2 12 Certified Hospitality Supervisor Program N/A N/A 4 Certified Food & Beverage Executive Program N/A N/A $2 Efficiency Measures/lmpact M&O Budget per Capita $18.22 $19.52 $21.13 Cost of Goods - F&B Combined 31.9% 32.6% 32.0% Cost of Goods - Food Only N/A 35.0% 34.5% Cost of Goods - Beverage Only N/A 25.75% 25.75% Effectiveness Measures/Outcomes Total F&B Conference Centre Net Income 15.72% 12.96% 15.38% * Added a part-time receptionist. " In FY2002 cost of goods for Raven's Grille and Conference Centre will be combined in Raven's department, since only one inventory is maintained for the facility. Corresponding operating expense decrease will be illustrated in Division 7068 Performance Analysis. 199 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. FY2001 Highlights & Accomplishments: • Discontinued use of external staffing agency for conference servers, resulting in a substantial reduction in labor cost. • Implemented new uniforms for staff. • Created a system of reporting to monitor and project individual conference center revenues, cost, expenses, and profits. • Changed vendors for non-alcoholic beverages, reducing cost and consolidating deliveries for greater efficiency. FY2002 Goals & Objectives: • Develop theme -styled banquets with appropriate dOcor, audio-visual effects, and serving equipment enhancing the event experience and strengthening perception of value. • Create data base for Conference Centre event summaries to enhance performance and reduce cost. Major Budgetary Issues & Operational Trends: 200 DEPARTMENT: DIVISION/ACTIVITY: Community Services Conference Centre at Texas Star EXPENDITURES I 1999-2000 2000-2001 I 2000-2001 ACTUAL BUDGET ESTIMATED Personnel $156,838 $149,529 $149,529 Operations $127,502 $93,628 $37,870 Capital $0 $0 $0 TOTAL $284,340 $243,157 $187,399 PERSONNEL: Full Time Part Time 2.5 2.5 13.0 13.0 ACCOUNT #: 540-7068-550 2001-2002 BUDGET $162,315 $39,870 $0 $202,185 2.5 2.5 13.0 13.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Conference Centre F&B Revenues $263,260 $260,207 $273,217 Conference Centre Rentals & Fees $146,576 $157,380 $158,984 Output/Workload Events 145 275 325 Wedding Receptions N/A 24 24 Preferred Client - Bell Helicopter Meetings NIA 100 100 Bridal Shows 2 2 3 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 $6.36 $4.12 $4.38 45.76% 44.88% 45.00% 15.72% 12.96% 15.21% 201 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. FY2001 Highlights & Accomplishments: • Implemented clinics for Juniors, Ladies, and Seniors each week starting in March and continuing through June. • Provided clinics for the Executive Women's Golf Association. FY2002 Goals & Objectives: • To increase participation in the golf clinics by 15%. • To increase training of the outside service staff via assistant golf professionals. • To continue to strive for the Raving Fan Service that will designate our outside service personnel as the best in the business. • To hold accountable those that do not wish to perform to our standards. Major Budgetary Issues & Operational Trends: High staff turnover rate will always be a trend with the outside service staff. 202 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Community Services Golf Cart Operations 540-7069-550 & Driving Range EXPENDITURES ( 1999-00 ACTUAL BUDGET I 2000-2001 STIMATED I 2001-2002 BUDGET Personnel $118,146 $109,704 $108,435 $116,534 Operations $124,133 $134,792 $123,342 $127,035 Capital $0 $0 $0 $0 TOTAL $242,279 $244,496 $231,777 $243,569 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 5.0 5.0 5.0 5.0 PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Total Cart Revenues $489,728 $508,472 $563,325 Total Driving Range Revenues $56,055 $52,372 $62,160 Total Cart Revenues Per Round Played $12.71 $14.52 $14.50 Total Driving Range Rev. per Round Played $1.45 $1.50 $1.60 Output/Workload 1/2 Cart Rentals - 18 holes 1/2 Cart Rentals - 9 holes Efficiency Measures/impact M&O Budget per Capita M&O As % of Revenue M&O Per Round Played 36,705 34,800 36,900 613 575 900 $5.42 44.39% $6.51 $5.09 41.33% $6.62 $5.28 38.94% $6.50 Effectiveness Measures/Outcomes Net Income As % of Revenue 55.20% 58.67% 60.00% 203 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. FY2001 Highlights & Accomplishments: • Successfully operated Dixie Major World Series baseball tournament. • Developed relationships with many outside organizations that rent the Park. • Increased revenue at the Park. • Hosted eight tournaments, including one national tournament. FY2002 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. • Develop relationships with various user groups who may have a need for the facility. • Continue to work with the Dr. Pepper Star Center to promote the park and facilities and to maximize programming opportunities. • Develop and implement a plan to address on -going maintenance issues for the batting cages. Major Budgetary Issues & Operational Trends: ♦ Recruitment and funding of part-time and seasonal employees. • Competition from area facilities. 204 DEPARTMENT: Community Services EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL $28,886 $43,786 $0 $72,672 0.0 9.0 DIVISION/ACTIVITY: ACCOUNT #: Athletic Complex at Texas Star 550-7078-550 2000-2001 I BUDGET $35,508 $65,758 $0 $101,266 0.0 9.0 2000-2001 I ESTIMATED $35,508 $65,758 $0 $101,266 0.0 9.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Tournaments Hosted by City Field Rentals Pavillion Rentals Output/Workload Baseball Players Soccer Players Batting Cages Efficiency Measures/Impact M&O Budget per Capita Effectiveness Measures/Outcomes Actual 99-00 1 0 248 14,254 919 1,525 $1.63 205 Estimated 00-01 8 15 250 20,000 3,000 1,500 $2.23 2001-2002 BUDGET $38,966 $88,149 $3,750 $130,865 0.0 9.0 Budget 01-02 6 12 250 25,000 4,000 2,000 $2.83 This page intentionally left blank. 206 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. FY2001 Highlights & Accomplishments: • Advertised in Northeast Tarrant Visitor's Guide in Fall 2000 and Spring 2001 • Advertised in 2001 Texas Accommodations Guide • Participated in DFW Area Official Visitor's Guide • Maintained membership in Texas Travel Industry Association • Attended Texas Travel Industry Association State Conference • Maintained membership in DFW Area Tourism Council • Maintained membership in Action Travel Group • Redesigned & reprinted Euless' Visitor's Guide • Advertised community programs in North East Tarrant County Arts Council's monthly arts calendar FY2002 Goals & Objectives: • Advertise in 2002 Texas Accommodations Guide • Maintain all tourism -related memberships • Participate in TTIA File Folder program • Advertise in Texas State Travel Guide 2002 • Advertise in statewide Travel insert Major Budgetary Issues & Operational Trends: A declining economy will directly affect travel and tourism which may lower revenues in this fund. 208 DEPARTMENT: Hotel/Motel EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time Input/Demand 1999-00 ACTUAL* $0 $76,271 $8,386 $84, 657 0.0 0.0 DIVISION/ACTIVITY: Economic Development 2000-2001 BUDGET $0 $33,350 $0 $33,350 0.0 0.0 2000-2001 ESTIMATED 0.0 0.0 $0 $33,350 $0 $33,350 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 99-00 Estimated 00-01 425 $1.89 500,000 copies 400 1,000,000 copies 37,000 copies 1,000,000 copies $0.73 * In FY2000, this fund was divided into two activities. One reports on tourism activities and the other will report on programs for the community. ACCOUNT #: 201-1080-513 2001-2002 BUDGET $0 $28,350 $0 $28,350 0.0 0.0 Budget 01-02 500,000 copies 400 1,000,000 copies 37,000 copies 1,000,000 copies $0.61 209 Department: Hotel/Motel Division/Activity: Community Services 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 #: 201-7080-550 • 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. FY2001 Highlights & Accomplishments: • Provided unparalleled marketing and promotion for the City of Euless through distribution of over 400,000 Arbor Daze tickets and securing in excess of $500,000 in KLUV radio spots. • Successfully developed the second annual Youth World Series in Euless. • Successfully staged World Series at Softball World. • Filled over 2,800 hotel rooms in FY 2001. FY2002 Goals & Objectives: • To host the Super Series at Parks At Texas Star. • Continue funding and working on the Games Of Texas 2003-2004. • Fill over 2,800 hotel room nights. • Continue to refine and develop the image of Texas Star Sports Center. • Continue further development of Heritage Park. Major Budgetary Issues & Operational Trends: The continual funding of events that showcase Euless provide events that are catalyst for tourism and increase hotel room occupancy. 210 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Hotel/Motel Community Services 201-7080-550 EXPENDITURES I 1999-2000 ACTUAL I 2000BUDGET I ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $229,724 $274,210 $274,210 $267,120 Capital $0 $0 $0 $0 TOTAL $229,724 $274,210 $274,210 $267,120 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 lnputDemand Actual 99-00 Estimated 00-01 Budget 01-02 Output/Workload World Series (Softball & Athletic Complex) 2 2 2 National Invitational Tournament 2 3 3 Regional Baseball Tournament 2 3 4 Efficiency Measures/Impact M&O Budget per Capita $5.14 Effectiveness Measures/Outcomes * New activity in FY2000. $6.03 $5.79 211 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. FY2001 Highlights & Accomplishments: • Provided funding for debt repayment. • Completed annual audit on Euless Development Corporation FY2002 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: 212 DEPARTMENT: DIVISION/ACTIVITY: Euless Development Corporation Operations EXPENDITURES 1999-00 ACTUAL 2000-2001 BUDGET Personnel $0 $0 Operations* $1,138,040 $1,220,657 Capital $0 $0 TOTAL $1,138,040 $1,220,657 PERSONNEL: Full Time Part Time 0.0 0.0 0.0 0.0 ACCOUNT #: 210-1031-513 2000-2001 1 2001-2002 ESTIMATED BUDGET $0 $0 $1,220,657 $1,253,006 $0 $0 $1,220,657 $1,253,006 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 99-00 $14,321,584 2 4 Efficiency Measures/Impact M&O Budget per Capita $25.46 Effectiveness Measures/Outcomes Estimated 00-01 $15,051,784 Budget 01-02 $14,080,581 3 3 6 6 $26.83 $27.14 213 Department: Division/Activity: Account #: Euless Development Corporation Parks 210-1052-550 Location and Hours of Operation: 300 Midway Drive adjacent to the gymnasium building - Monday through Friday, 7:00 AM to 4 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. FY2001 Highlights & Accomplishments: • Provided continued growth and improvement at Parks of Texas Star through opening of Phase 2 of the complex. • Improved quality of parks and City facilities with the start of the executed mowing contract. • Marketed programs and facilities through the Community Presence Department, which was instrumental in user participation increases. FY2002 Goals & Objectives: • To continue to improve the condition of parks through contract mowing and other opportunities. • To improve marketing with pole banners and other in-house opportunities that create awareness and excitement throughout the City. Major Budgetary Issues & Operational Trends: Continue to provide funds for deteriorating park infrastructure, rising utility prices, creating additional user demand and rising maintenance liabilities. 214 DEPARTMENT: DIVISION/ACTIVITY: Euless Development Corporation Parks EXPENDITURES I 1999-00 2000-2001 2000-2001 ACTUAL J BUDGET ESTIMATED Personnel $145,141 $183,789 $183,789 Operations $183,346 $222,247 $222,247 Capital $78,336 $141,900 $141,900 TOTAL $406,823 $547,936 $547,936 PERSONNEL: Full Time Part Time ACCOUNT #: 210-1052-550 2001-2002 BUDGET $192,729 $283,762 $70,000 $546,491 3.25* 4.25** 4.25 4.25 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 # of Sports Seasons 12 14 14 Athletic Fields 28 31 37 Pavilions 5 5 5 Gazebos 2 2 2 Pools 3 3 3 Jogging Trails 4 6 6 Rose Gardens 3 3 3 Picnic Areas 101 110 110 Playgrounds 11 11 13 Amphitheater 1 1 1 Total Acres 330 342 342 Output/Workload Special Projects Hours 3,418 3,304 4,023 Safety Inspection Hours 69 370 300 Fixture Maintenance Hours 1,660 2,678 2,600 Equipment Maintenance Hours 554 542 550 Clerical Dispatch Hours 2,225 2,998 3,000 Horticulture Hours 4,826 5,139 5,000 Water Truck Hours 501 540 666 Ballfield Maintenance Hours 3,443 3,159 3,372 Beautification Hours 0 0 0 Manual Watering Hours 364 508 500 Irrigation Hours 521 656 600 City Assistance Hours 697 210 300 Training Hours 660 465 500 Green House Hours 1,006 408 500 Parks Betterment 2,076 1,866 1,825 Grounds Maintenance 7,649 7,056 7,000 Efficiency Measures/Impact Cost per Acre Maintained M&O Budget per Capita Effectiveness Measures/Outcomes # Parks Acres per 1000 Citizens $1,056 $1,187 $1,034 $9.10 $12.04 $11.84 7.38 7.51 7.40 * Council approved a contract for mowing services. Number of positions will be lowered by natural attrition. ** Added a full-time field tech. 215 Department: Division/Activity: Account #: Euless Development Corporation Library 210-1054-519 Location and Hours of Operation: 201 North Ector Drive, Building E. Monday, Tuesday, Thursday 10am-9pm; Wednesday 10am-6pm; Friday, Saturday 10am-5pm; Sunday 1 pm-5pm Mission / Programs / Services: To serve the continuing informational, educational, cultural and leisure needs of citizens of all ages. To provide the community with the best possible materials in various formats. To promote the joy of reading and learning. The primary role of the Euless Public Library is to act as an Independent 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. FY2001 Highlights & Accomplishments: • Administered $96,000 TIF grant which replaced dumb terminals with 30 PCs and provided additional access points for citizens. • Increased Masterworks music programs to six. • Greater emphasis on marketing the library with newsletter, displays and brochures. • Upgraded library web pages. • Started VITA tax help in Library. • Awning added to drive -up window. • Host to loaned sculptures and artwork from Trinity Arts Guild. • Updated 5-year technology plan. FY2002 Goals & Objectives: • Increase library visibility in the community through staff attendance at community events, meetings, and workshops. • Provide continuing educational opportunities for library staff to keep up with rapidly changing technology. • Provide the most current information available through a variety of formats. • Focus on the use of volunteers to expand library services. Major Budgetary Issues & Operational Trends: • Changing technology will require continual re-evaluation of our technology plan, with major revisions anticipated every three years. • We will need to be competitive in the marketplace to keep highly skilled employees to provide the level of service requested by the citizens. • 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. 216 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Library 210-1054-519 EXPENDITURES I 2001-2002 ACTUAL I BUDGET I ESTIMATED 1999-00 2000-2001 2000-2001 I BUDGET Personnel $290,370 $331,084 $331,084 $345,737 Operations $0 $0 $0 $0 Capital $35,059 $89,747 $81,647 $192,554 TOTAL $325,429 $420,831 $412,731 $538,291 PERSONNEL: Full Time 6.0 6.0 6.0 6.0 Part Time 14.0 14.0 14.0 14.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Total Active Library Cards 31,283 37,530 38,000 Current Holdings 82,642 86,542 86,000 Output/Workload Internet (Users/Hours) Items Circulated New Books Added Books Withdrawn 7400/5300 Hrs. 259,615 10,520 5,460 Efficiency Measures/Impact M&O Budget per Capita $7.2§ Effectiveness Measures/Outcomes Reference Questions Answered '% of Population with Active Cards 19,948 70.00% 217 7400/5300 Hrs. 309,972 10,708 7,110 7400/5300 Hrs. 300,000 10,000 5,000 $9.07 $11.66 9,055 10,000 82.00% 82.00% Department: Division/Activity: Account #: Euless Development Corporation Economic Development 210-1081-540 Location and Hours of Operation: 201 North Ector Drive, Building A Monday through Friday, 8:00 AM to 5:00 PM Mission Statement/Purpose: The mission of the Economic Development Department is to develop and implement a strategic program involving: 1) Financial Incentives and Investment, 2) Development, redevelopment and recruitment, 3) Marketing, 4) Business Retention and Expansion, 5) Quality of Life Enhancement, and 6) Relationship Building, which expands the City's economic base, ensures quality development and property value growth, and enhances the desirability of the Euless business, residential, and cultural environment. FY2001 Highlights/Accomplishments: • Completed Strategic Plan with Economic Development Advisory Board (EDAB) and submitted to City Council. • Re-established relationship with metroplex brokerage community for business development. • Established working relationship with owners of major development opportunities in the City. • Started retention program with larger Euless businesses through the EDAB and staff member. FY2002 Objectives: • Create total marketing plan with logo, color, message that will be used in brochures, ads, billboards, T.V., magazines, marketing pieces, specific marketing pieces for special industries, CD ROM possibilities, and new marketing opportunities. • Focus on retail sales tax increase, two new major employers, and promote our major corridors. • Complete Main Street program with minimum traffic problems and maximum sign assistance. Major Budgetary Issues and Operational Trends: ♦ Mairi Street support staff should enhance our totai program. • Large marketing push in first year should provide material for several more years. • Advertising our image will need to be constant and consistent. 218 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Euless Development Corporation Economic Development 210-1081-540 EXPENDITURES 1999-00 ACTUAL I 2000-2001 1 2000-2001 ( 2001-2002 BUDGET ESTIMATED I BUDGET Personnel $48,287 $48,445 $48,445 $49,999 Operations $259,083 $94,860 $80,860 $101,560 Capital $81,521 $21,154 $21,154 $72,500 TOTAL $388,891 $164,459 $150,459 $224,059 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 99-00 Estimated 00-01 Budget 01-02 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $8.70 $3.31 $4.85 Effectiveness Measures/Outcomes 219 Department: Division/Activity: Account #: Police Crime Control & Prevention 220-3045-521 District Location and Hours of Operation: 201 North Ector Drive, Building D 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. FY2001 Highlights & Accomplishments: • The use of Neighborhood Police Officers and community policing has improved the quality of life concerns in certain targeted areas. • Increase in Block Watch groups. • Increase in Citizen Police Academy Alumni Association involvement. • Police and Courts building under construction. • Teen Citizen Police Academy reinstated. FY2002 Goals & Objectives: • Implement Computer Management System. • Increase Block Watch Program. • Purchase new canine. • Move into new Police and Courts Facility. Major Budgetary Issues & Operational Trends: • Continued training and increased cost of training supplies. • Purchase of canine. • Computer Management system. 220 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Police Crime Control & Prevention District 220-3045-521 EXPENDITURES I 1999-00* 2001-2002 ACTUAL I BUDGET 2000-2001 I ESTIMATED 2000-2001 I BUDGET Personnel $128,873 $257,342 $257,342 $427,963 Operations $1,014,728 $646,767 $646,767 $564,341 Capital $145,234 $110,891 $110,891 $400,533 TOTAL $1,288,835 $1,015,000 $1,015,000 $1,392,837 PERSONNEL: Full Time 4.0 4.0 4.0 6.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS lnput/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Performance and evaluation will be carried out per the two-year Crime Control Plan. Output/Workload Efficiency Measures/Impact M&O Budget per Capita Total # Sworn Officers / 1000 Population Effectiveness Measures/Outcomes # Neighborhood Watch Programs # Neighborhood Watch Meetings $28.83 $22.31 $30.17 1.81 1.78 1.75 79 120 125 64 110 115 " FY00 Budget includes a transfer of $950,000 to Police Construction Fund. 221 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 streets rehabilitation, sidewalks and ramps, and street lighting. • Special projects such as City revitalization, erosion control, park projects, etc. FY2001 Highlights & Accomplishments: • Utilized funding to construct a park facility. • Provided funding to maintain current tax rate. • Provided funding for economic development projects. • Provided a loan to the Golf Course for erosion control. FY2002 Goals & Objectives: • Provide for funding for the renovation and remodel of the old police facility. • Provide funding for the completion of the Midway Recreation Center renovations. • Provide funding for paving and drainage improvements on Gateway Boulevard. Major Budgetary Issues and Operational Trends: Recession in the economy could result in a decrease in revenues. This would limit the funds available for future one-time projects. 222 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Non -Departmental Car Rental Tax* 240-9060-590 EXPENDITURES I 1999-00 ACTUAL I 2000-2001 BUDGET I E2000-2001 STIMATED I 2001-2002 BUDGET Personnel $0 $0 $0 $0 Operations $4,200,047 $9,608,784 $9,608,784 $9,646,285 Capital $0 $0 $0 $140,156 TOTAL $4,200,047 $9,608,784 $9,608,784 $9,786,441 PERSONNEL: Full Time 0.0 0.0 0.0 0.0 Part Time 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Output/Workload Efficiency Measures/Impact M & 0 Budget Per Capita $93.96 $211.18 $211.98 Effectiveness Measures/Outcomes * Voters approved tax in November 1999. 223 This page intentionally left blank. 224 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. FY2001 Highlights & Accomplishments: • Purchase of 19 new vehicle or equipment replacements. FY2002 Goals & Objectives: • Replacement of 19 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 the time of contract signing. 226 DEPARTMENT: Public Works EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL DIVISION/ACTIVITY: ACCOUNT #: Vehicle/Equipment Replacement Fund 601-5090-519 2000-2001 I 2000-2001 2001-2002 BUDGET ESTIMATED BUDGET $0 $0 $355,210 $0 $47,355 $512,000 $402,565 $512,000 0.0 0.0 0.0 0.0 $0 $0 $0 $0 $512,000 $763,000 $512,000 $763,000 0.0 0.0 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Output/Workload Efficiency Measures/Impact Capital Budget per Capita $9.01 Effectiveness Measures/Outcomes $11.25 $16.53 227 Department: Division/Activity: Account #: Fiscal & Administrative Services Benefits/Insurance 610-5015-519 Location and Hours of Operation: 201 North Ector Drive, Building B Monday through Friday, 8:00 AM to 5:00 PM, with staff on call for emergencies Mission / Programs / Services: To provide City employees with a competitive benefits program at the most cost-effective price to the employee and to the City. This department involves three essential functions: paying employees' claims on a timely basis, providing quality service to employees regarding questions and referrals, and reviewing management reports and making informed decisions and recommendations based on that information. The Insurance Department is continually monitoring costs and fees, and seeking alternative means of providing the best coverage benefits. FY2001 Highlights & Accomplishments: • Conversion completed to new insurance software. • Two additional employees trained to adjudicate claims (one dedicated to retiree claims only). • Medical and dental claim cost contained. • 2000-2001 medical, dental, and flex enrollment completed. • "Outside pharmacies" set up for employee convenience for "one time" prescription fill. FY2002 Goals & Objectives: • Prescription drug cost soaring; must find some type of solution. • Medical Flex Account limits in place. • Communication to employees about insurance coverage. • Bidding insurance programs. Major Budgetary Issues & Operational Trends: Containing the increasing cost of medical expenses but providing reasonable, necessary medical care for City employees. Provide a comprehensive benefit package to employees at a reasonable cost to City and employees. 228 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Benefits/Insurance 610-5015-519 EXPENDITURES I 1999-00 I2000-2001 f 2000-2001 2001-2002 ACTUAL BUDGET I ESTIMATED f BUDGET Personnel $70,074 $67,533 $67,533 $77,116 Operations $1,540,531 $1,478,444 $1,479,887 $1,526,999 Capital $1,726 $1,443 $0 $0 TOTAL $1,612,331 $1,547,420 $1,547,420 $1,604,115 PERSONNEL: Full Time Part Time 1.5 1.5 0.0 0.0 1.5 1.5 0.0 0.0 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 99-00 Estimated 00-01 Budget 01-02 Covered Lives: Employees 336 335 335 Dependents 440 415 415 Spouses 150 125 125 Children 240 290 290 Retirees 34 39 39 Medical/Dental Claims 8,900 8,950 8,950 Flex 336 335 335 Flex Spending Claims 70 77 77 Output/Workload Medical/Dental Claims Processed 8,750 8,850 8,850 Claim Checks Written 4,275 3600* 3,600 Flex Checks Written 480 525 525 Monthly Financial Report 12 12 12 Comparison of Bids Received 85 6 6 Efficiency Measures/Impact M&O Budget per Capita $36.07 $34.01 $34.75 Effectiveness Measures/Outcomes Avg. Turnaround days/claim processing 7 14* 14 * Claims paid every two weeks. 229 Department: Fiscal & Administrative Services Division/Activity: Account #: Risk Management, Safety 615-5017-519 & Liability Insurance Location and Hours of Operation: 201 North Ector Drive Monday through Friday, 8:00 AM to 5:00 PM, with staff on call for emergencies Mission / Programs / Services: The Risk Department is charged with the responsibility to identify risks, control risks, and to evaluate insurance programs and revise if necessary. In addition, this department is also responsible for compliance with the ADA act. With the legal risks and obligations brought about by state and federal laws, many areas in this department and the HR department working together are affected. This includes recruitment and selection, affirmative action and equal employment opportunity (EEO), performance management, compensation, benefits, safety and health, employee relations, policies and procedures, training, and termination. FY2001 Highlights & Accomplishments: • Minimized the cost of property and liability claims. • Worked with citizens to minimize the cost of sewage claim costs. • Closed "open" general liability claims from 1996 and 1997. FY2002 Goals & Objectives: • Implement safety plan. • Provide employees with current safety policy. • Re-evaluate property coverage for all City properties and building contents using Fixed Asset Report. Major Budgetary Issues and Operational Trends: Controlling City losses, both property and liability, including claim settlements with Citizens. Providing safety program to control claims and injuries to employees. 230 DEPARTMENT: Fiscal & Administrative Services DIVISION/ACTIVITY: Risk Management, Safety & Liability Insurance EXPENDITURE2000-2001 2000-2001 S I 1999-2000 ACTUAL I BUDGET I ESTIMATED Personnel $33,146 $31,607 $31,607 Operations $279,753 $302,688 $302,688 Capital $3,525 $0 $0 TOTAL $316,424 $334,295 $334,295 ACCOUNT #: 615-5017-519 2001-2002 BUDGET $39,497 $302,937 $0 $342,434 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 99-00 Estimated 00-01 Budget 01-02 Claims: In -House 125 90 90 Texas Municipal League 6 15 15 Verification, Driver's License & Status 346 355 355 Output/Workload Safety Programs 6 6 6 Defensive Driving Classes 1 1 1 Closed Claims 100 105 105 Annual TML Audit/Rate Calculation 1 1 1 Efficiency Measures/Impact M&O Budget per Capita $7.08 $7.35 $7.42 Effectiveness Measures/Outcomes # days to Complete & Close Claim 7 7 7 231 Department: Fiscal & Administrative Services Division/Activity: Account #: Workers' Compensation 615-5020-519 Insurance Location and Hours of Operation: 201 North Ector Drive Monday through Friday, 8:00 AM to 5:00 PM Mission / Programs / Services: The mission of this department is threefold: • Assist in hiring capable, functional persons for City staff by pre -placement physicals. • Provide the most cost effective medical treatment to injured employees. • Provide innovative benefit programs to all employees. FY2001 Highlights & Accomplishments: • Provided mammogram screenings. • Held annual Firefighter physicals. • Moved pre -placement physicals to new location — hours, evenings, and weekends. FY2002 Goals & Objectives: • Review of pre -placement physicals. • Update function job descriptions. • Review of injury causes and types. • Implementation of safety plan. Major Budgetary Issues & Operational Trends: With the majority of this budget for workers' compensation claims, control of injuries and costs must be contained. 232 DEPARTMENT: DIVISION/ACTIVITY: ACCOUNT #: Fiscal & Administrative Services Workers' Compensation Insurance 615-5020-519 EXPENDITURES 1999-2000 2000-2001 2000-2001 2001-2002 ACTUAL BUDGET I ESTIMATED I BUDGET Personnel $0 $0 $0 $0 Operations $386,714 $331,957 $331,957 $326,637 Capital $0 $0 $0 $0 TOTAL $386,714 $331,957 $331,957 $326,637 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 99-00 Estimated 00-01 Budget 01-02 WC TML Claims 12 10 10 WC In -House Claims 60 60 60 Executive Physicals 6 6 6 RTW Physicals 3 2 2 Pre -Placement Physicals 135 150 150 Immunizations 125 120 120 Medical Screenings 6 6 6 DOT -Required Drug & Alcohol Testing 120 125 125 Output/Workload OSHA Annual Report 1 1 1 Monthly Financial Report 12 12 12 Annual TML Audit/Rate Calculation 1 1 1 Claims Processed 155 140 140 Claims Checks Issued 60 50 50 Efficiency Measures/Impact M&O Budget per Capita $8.65 Effectiveness Measures/Outcomes $7.30 $7.08 233 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. FY2001 Highlights & Accomplishments: • Received Distinguished Budget award from GFOA. • 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. • Assisted the Finance Director with the preparation and presentation of two bond packages, which included General Obligation bonds for street improvements and Certificates of Obligations for street improvements, right of way acquisition, and a new parks building. This included assistance in the preparation of the Official statement and bond rating presentation to the rating agencies. FY2002 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. These requirements and the board position of the Government Treasurers' Organization of Texas could require an increase in the training budget. Revenues for this department depend solely on interest earnings, which vary greatly with changes in the economy. During 2001, the Federal Reserve has cut interest rates by 300 basis points. This decrease will continue to have a great impact on interest earnings during 2001 and 2002. 234 DEPARTMENT: DIVISION/ACTIVITY: Fiscal & Administrative Services EXPENDITURES Personnel Operations Capital TOTAL PERSONNEL: Full Time Part Time 1999-00 ACTUAL $66,527 $7,344 $0 $73,871 1.0 0.0 Cash & Debt Management 2000-2001 l BUDGET $61,705 $8,775 $0 $70,480 1.0 0.0 2000-2001 I ESTIMATED $61,705 $8,775 $0 1.0 0.0 $70,480 PERFORMANCE MEASURES/SERVICE LEVELS 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. Actual 99-00 $34,016,120 $65,006,377 Estimated 00-01 $54,294,120 $114,666,693 ACCOUNT #: 620-2030-515 2001-2002 BUDGET $79,352 $9,075 $0 $88,427 1.0 0.0 Budget 01-02 $35,000,000 $107,348,606 3 2 4 $2,240,889 $2,911,792 $1,800,000 112 145 100 $908,225 $932,566 $600,000 114 161 100 $626,459 $797,840 $600,000 4 2 4 49 54 65 $5,000,606 $7,216,374 $7,260,433 5 0 2 5.81% 5.70% 4.75% 100.33% 101.17% 101.00% 50 52 45 68 80 75 21 18 15 21 18 15 $1.65 $1.55 $1.92 +22 +35 20 34.3% 35.0% 40.0% 27.9% 25.0% 30.0% Al / A2 Al / A2 Al / A2 A+/A A+/A A+/A 235 This page intentionally left blank. 236 Ca ° Jai 6ovements �� sa l/l m 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. Proaram Plannina — 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. 238 CITY OF EULESS CAPITAL IMPROVEMENT PROJECTS DATE: June 25, 1991 PREPARED BY: Finance Department Rev. July 15, 1992 RE: Capital Improvements APPROVED BY: City Manager PURPOSE Pursuant to City of Euless Charter, Article VII, Section 2, Paragraph (5) and (6), the City Manager's Office will present annually a statement of capital expenditures for the next fiscal year and provisions for financing, as well as a five-year project listing. II. SCOPE & NECESSARY ELEMENTS All City improvements to be considered by City Council will be presented utilizing these guidelines. Proper planning, consistency, and uniformity will provide better format for public consumption of information. Initial Necessary Elements: 1. Project Name or Title 2. Estimated cost of an improvement project 3. Anticipated method of funding 4. Some form of priority rating 5. Scheduling fiscal year 6. Account number to which the project is to be charged III. RESPONSIBILITIES & TYPES OF PLANS Water Proiects — Any project intended to improve or expand the water production and distribution system, capabilities, or facilities of the City of Euless is a water project. Responsibility rests with the Public Works Department. Wastewater Proiects — Any project that is intended to improve, expand, or extend some portion of the wastewater collection system or the wastewater treatment facilities of the City of Euless. Responsibility rests with the Public Works Department. Park Proiects — Improvements and additions to the City Park and open -space system. The responsibility rests with the Community Services Department. Traffic Control Proiects — Improvements and additions to the City traffic control system including signal relocation, upgrading and new installation and other devices for improving traffic control represents Traffic Control projects. Responsibility rests with the Engineering Department. Street Proiects — These projects include the construction or major redevelopment of streets and thoroughfares, which include project engineering and drainage improvements incidental to the thoroughfare improvement. Responsibility rests with the Public Works Department. Drainaae Proiects — This category includes new development drainage, major drainage, and designated project drainage independent from street construction, and thus separate and distinct from drainage incidental to street or thoroughfare improvements. Responsibility rests with the Public Works Department. 239 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 Eauipment — The total furnishings for a new facility addition may constitute a C.I.P. itom. 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. 240 Landscaoina — 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 "Proiect": "A specific plan or design; scheme; an idea; a planned undertaking; a large usually government -supported undertaking." V. PROCEDURES In conjunction with the annual operational budget cycle, input will be received from appropriate departments by the City Manager's Office for inclusion in the C.I.P. budget for presentation to City Council. 241 CURRENT CAPITAL PROJECTS FUNDS Water and Sewer Construction Fund — Used to account for the financing and construction of various water and sewer mains. Proceeds are from the sale of revenue bonds, contributions from other agencies, capital recovery fees, and water and sewer operating transfers. Water Impact Fee Fund - Used to account for the construction of projects funded by the water impact fees. These funds are legally restricted to items identified in the water impact fee study. Wastewater Impact Fee Fund - Used to account for the construction of projects funded by the wastewater impact fees. These funds are legally restricted to items identified in the wastewater impact fee study. Drainaae Improvement Fund — Used to account for the financing and construction of various drainage projects. Proceeds are from the sale of drainage revenue bonds and monthly billings. Athletic Complex Construction Fund — Used to account for the financing and construction of the City's new youth -oriented sports facilities projects. Proceeds are from sale of revenue bonds, grant, general fund bond sale and inter -fund transfer and interest income. Softball Construction Fund — Used to account for the financing of and renovations to the softball complex facility. Proceeds are from sale of revenue bonds and operating reserves. Golf Course Construction Fund — Used to account for the financing and construction of a golf course, clubhouse, and conference center facility. Proceeds are from sale of revenue bonds, inter -fund transfer and interest income. Police Facility Construction Fund — Used to account for the financing of and construction of a new police facility. Construction is 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. 242 Fund Balance Summary - Capital Estimated FY00-01 and Budgeted FY01-02 Capital Improvement Projects JBeg. Working Capital FY01 FY01 Revenues Water Wastewater W&S Impact Impact Drainage CIP Fee Fee CIP $3,599,669 $1,432,309 $1,397,865 $342,235 888,849 480,553 78,790 17,322 Total Available: 4,488,518 1,912,862 1,476,655 359,557 FY01 Expenditures (2,072,067) (700,977) (796,537) 0 Total Expenses: (2,072,067) (700,977) (796,537) 0 Ending Working Capital FY01 $2,416,451 $1,211,885 $680,118 $359,557 FY02 Budgeted Revenues 1.676,571 360 000 102,000 56 000 Total Available: 4,093,022 1,571,885 782,118 415,557 FY02 Projects Budgeted Carryover Total FY02 Budgeted Expenditures (1,651,571) (291,759) 0 (50,000) (2,115,265) (17,701) 0 (227,844) (3,766,836) (309,460) 0 (277,844) jProj. End. Working Capital FY02 $326,186 $1,262,425 $782,118 $137,713 FY2002 Projects CDBG FY 2002 Manhole Rehabilitation Program Midway Park Sewer Rehabilitation Dunaway, Line Replacement E. Alexander, Line Replacement Paula Lane, Line Replacement Misc. Sewer Rehabilitation Debt Service Well Rehabiliatation EDC Incentives Effluent Main Misc. Drainage Improvements Athletic Complex Design Building D Remodel Gateway Blvd Midway Recreation Center 'Total FY2002 Projects (31,571) (100,000) (366,000) (140,000) (20,000) (79,000) (65,000) (600, 000) (250,000) (291,759) (50,000) ($1,651,571) ($291,759) $0 ($50,000) 243 Fund Balance Summary - Capital Estimated FY00-01 and Budgeted FY01-02 Capital Improvement Projects (Beg. Working Capital FY01 FY01 Revenues Athletic Complex Softball Golf Parks CIP CIP CIP CIP $62,487 ($10,666) ($80,080) $7,998 3,332 171,468 2,215,672 0 Total Available: 65,819 160,802 2,135,592 7,998 FY01 Expenditures (6,977) (160,802) (1.123,724) 0 Total Expenses: (6,977) (160,802) (1,123,724) 0 (Ending Working Capital FY01 $58,842 $0 $1,011,868 $7,998 FY02 Budgeted Revenues 100,000 158,582 1,041,236 0 Total Available: 158,842 158,582 2,053,104 7,998 FY02 Projects (100,000) (158,582) (1,041,236) 0 Budgeted Carryover (58,840) 0 (996,021) 0 Total FY02 Budgeted Expenditures (158,840) (158,582) (2,037257) 0 IProj. End. Working Capital FY02 $2 $0 $15,847 $7,998 FY2002 Projects CDBG FY 2002 Manhole Rehabilitation Program Midway Park Sewer Rehabilitation Dunaway, Line Replacement E. Alexander, Line Replacement Paula Lane, Line Replacement Misc. Sewer Rehabilitation Debt Service (158,582) (1,041,236) Well Rehabiliatation EDC Incentives Effluent Main Misc. Drainage Improvements Athletic Complex Design (100,000) Building D Remodel Gateway Blvd Midway Recreation Center !Total FY2002 Projects ($100,000) ($158,582) ($1,041,236) $0 244 Fund Balance Summary - Capital Estimated FY00-01 and Budgeted FY01-02 Capital Improvement Projects 'Beg. Working Capital FY01 FY01 Revenues Police Car Rental Facility Streets General Tax Half -Cent CIP CIP CIP CIP CIP $8,671,380 $4,975,068 $105,614 $0 $1,255,626 329,296 10,611,504 641,962 1,882,470 134,637 Total Available: 9,000,676 15,586,572 747,576 1,882,470 1,390,263 FY01 Expenditures (7,557,716) (4,556,429) (78,930) (365,229) (934,990) Total Expenses: (7,557,716) (4,556,429) (78,930) (365,229) (934,990) 'Ending Working Capital FY01 $1,442,960 $11,030,143 $668,646 $1,517,241 $455,273 FY02 Budgeted Revenues 0 650,513 283,217 422,000 40 000 Total Available: 1,442,960 11,680,656 951,863 1,939,241 495,273 FY02 Projects Budgeted Carryover Total FY02 Budgeted Expenditures 0 (425,000) (283,217) (491,028) (25,000) (1,313,558) (10,609,118) (641,503) (1,427,054) (316,686) (1,313,558) (11,034,118) (924,720) (1,918,082) (341,686) jProj. End. Working Capital FY02 $129,402 $646,538 $27,143 $21,159 $153,587 FY2002 Projects CDBG FY 2002 Manhole Rehabilitation Program Midway Park Sewer Rehabilitation Dunaway, Line Replacement E. Alexander, Line Replacement Paula Lane, Line Replacement Misc. Sewer Rehabilitation Debt Service Well Rehabiliatation EDC Incentives (25,000) Effluent Main Misc. Drainage Improvements Athletic Complex Design Building D Remodel (283,217) Gateway Blvd (425,000) Midway Recreation Center (491,028) 'Total FY2002 Projects $0 ($425,000) ($283,217) ($491,028) ($25,000)I 245 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 FY2002 for approval. This summary verifies that resources are currently available to fund all projects that will be presented during FY2002. 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 FY2002 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. During Fiscal Year 2002, the City plans to issue the remaining $3.2 million dollars of authorized general obligation bonds for street projects. This will be used for Pipeline Road. 246 The following table summarizes budgets for Funded Projects. Unfunded Projects have also been summarized by category and priority. Funded Proiects Drainage $ 309,109 Street $ 20,803,656 Wastewater $ 2,166,050 Water $ 4,737,294 Other $ 18.160.631 Funded $ 46,176,740 Funding Pending $ 5.921.527 Total Funded $ 52,098,267 Unfunded Projects Priority A Priority B $ 0 $ 425,000 $ 942,086 $ 850,000 $ 1.344.020 $ 3,561,106 $ 0 $ 3,898,476 $ 2,377,000 $ 2,000,000 $21.476.348 $29,751,824 Priority C $16,721,000 $ 8,788,420 $ 1,312,000 $ 0 $29.170.000 $55,991,420 Unfunded Projects $89,304,350 247 CITY OF EULESS FY2002 PROPOSED PROJECTS PRIORITY A STREET PROJECTS GATEWAY BLVD — SOUTHERN PORTION $425,000 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. WASTEWATER PROJECTS CDBG PROGRAM — FY2002 $237,086 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. LINE REPLACEMENT, DUNAWAY $140,000 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 248 CITY OF EULESS FY2002 PROPOSED PROJECTS PRIORITY A WASTEWATER PROJECTS. continued LINE REPLACEMENT, E. ALEXANDER $20,000 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 $79,000 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 MANHOLE REHABILITATION PROGRAM $100,000 Description: This project includes additional funds to continue the rehabilitation of various manholes. Justification: Deteriorated manholes allow inflow and infiltration into the system. Operating and Maintenance Cost: No Material Effect MIDWAY PARK MAIN $366,000 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 249 CITY OF EULESS FY2002 PROPOSED PROJECTS PRIORITY A WATER PROJECTS DISINFECTION MODIFICATION/WELL REHABILITATION $600,000 Description: This project consists of inspecting deep wells to determine condition of well pipe, casing, screens and gravel packing and rehabilitating items that are found to be in need. It also includes adding ammonia injection facilities at each of our 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 EFFLUENT WATER MAIN $250,000 Description: This project would connect effluent water main from City of Fort Worth Village Creek Wastewater Treatment Facility to the Texas Star property. Justification: This source of water would ensure that we could continue water in the event of drought and mandatory water restrictions. Operating and Maintenance Cost: The cost of effluent water is less than treated water and the source is not affected by drought. OTHER PROJECTS BUILDING D RENOVATION $922,020 Description: This project includes renovation of Building D to accommodate the future office expansion of Fire Administration, Information Services, and Purchasing, with a storage and receiving area. Justification: This building currently houses the police department, which will be moving 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. CITY OF EULESS FY2002 PROPOSED PROJECTS PRIORITY A OTHER PROJECTS. continued MIDWAY RECREATION CENTER UPGRADE $422,000 Description: This remodel will provide additional space and equipment for the fitness center and weight room areas. Additionally, two administrative offices on the lower level of the facility will be constructed for administrative responsibility and visibility in redesigned areas. New tables and chairs will be purchased and the chilled water HVAC system will be replaced. Justification: Users and citizens of the current facility are required to wait for machines and endure crowds during peak periods. The proposed expansion will provide additional cardiovascular machines and fitness space for the ever-increasing user demand of the recreation facility. It will also take care of the general upgrades that are needed. Operating and Maintenance Cost: Utilities is estimated at $1,000 and janitorial at $200. 251 Project Number Project Description DRAINAGE PROJECTS DR9903 Misc Drainage Improvements DR9904 Hurricane Creek Sub -Total Drainage Projects Street Fund CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY BUDGET AMOUNT AS OF May 31, 2001 Surces Water & Half Cent Unfunded/ Drainage Sewer CIP Impact Fee Sales Tax Police Facility General Escrow Funding Fund Fund Fund Fund CIP Fund CIP Fund Funds Pending $51,509 $257,500 $309,109 Other Funding Project Cost $51,609 $257,500 $309,109 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 HURRICANE CREEK (DR9904) Description: The Hurricane Creek project involves reimbursement for oversized drainage improvements along a tributary of Hurricane Creek south of SH 183. Justification: A significant watershed drains from SH 183 to the south city limit line. Oversized drainage improvements are required to meet the public improvements requirements established for development. Operating and Maintenance Cost: No Material Effect 253 CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY BUDGET AMOUNT AS OF May 31, 2001 Sources Water & Half Cent Unfunded/ Project Drainage Sewer CIP Impact Fee Sales Tax Police Facility General Escrow Funding Number Project Description Street Fund Fund Fund Fund Fund CIP Fund CIP Fund Funds Pending STREET PROJECTS IPS9901 North Main Street $7,413,732 $430,000 $17276 IPS9902 Mid Cities Blvd. $500,000 $60,650 $1,000,000 1PS9903 Hwy 183 Service Road $152,825 $45,132 IPS9904 Harwood Road $5,462,162 1 $602,230 PS9905 Traffic Studies $27,198 IPS9906 Traffic Safety $128,027 IPS9908 $167,285 P$9909 PS9910 PS9912 PS0001 PS0002 PS0003 PS0004 ts1 In Signilization FM157 North, SH183 to SH121 (Landscaping & Lighting) Sidewalk Projects Harwood - Main Street Intersection FM157 - S Pipeline-SH10 (Utl Relc) West Pipeline - Raider/Hwy 10 Glade - Heritage/SH 121 Glade - SH 121/Champagne $239,820 $200,000 $1,126,935 $322,037 $182,336 $1,421,494 $1,573,394 Sub -Total Street Protects $18,917,245 $497,019 $4,611,395 (3) $138,750 $98,368 $430,000 $1,414,293 $5,656,527 Other Funding Project Cost $5,053 $7,866,061 $20,146 $1,580,796 $197,957 $16,919 $6,081,311 $27,198 $128,027 $167,285 $239,820 $200,000 $1,126,935 $322,037 $5,290,750 $1,560,244 $1,671,762 $42,118 $26,460,183 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. HWY 183 SERVICE ROAD (PS9903) Description: This project consists of building a connection from the Hwy 183 frontage road east of Wendy's on Main Street, to the exit ramp of Hwy 183 at North Main Street. This will bring the frontage road traffic to a signalized intersection. Justification: This would allow the traffic east of Wendy's to turn left (south) onto North Main Street. Currently, no left turn is allowed from east Fuller to southbound Main Street. Staff is currently evaluating this project to determine if reconstruction and widening of North Main Street may cause this project to be unwarranted. Operating and Maintenance Cost: No Material Effect 255 CITY OF EULESS FUNDED STREET PROJECTS ADDITIONAL INFORMATION 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 required that is required to fund this project is approximately $465,722. TRAFFIC STUDIES (PS9905) Description: This includes investigating concerns related to traffic movement and volumes. Justification: Traffic patterns and volumes change causing problems on our streets. Funds are needed to compensate consultants for professional services rendered in the investigation work. Operating and Maintenance Cost: No Material Effect TRAFFIC SAFETY (PS9906) Description: This project includes investigating traffic safety concerns. Maintenance activity is paid from the operating budget. Justification: Traffic patterns and volumes change causing safety problems. Funds are needed to compensate consultants for professional services related to the investigation work. Operating and Maintenance Cost: No Material Effect 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 256 CITY OF EULESS FUNDED STREET PROJECTS ADDITIONAL INFORMATION 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 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 HARWOOD-MAIN INTERSECTION (PS9912) Description: This project involves the relocation of City water and wastewater mains and the installation of storm drainage improvements to permit the relocation of franchise utilities in the intersection of North Main Street and Harwood Road. Reconstruction of the paved intersection will occur at the beginning of the Harwood Road project. Justification: The work included in this project must be completed before the franchise utility companies can perform the relocation of their facilities. Operating and Maintenance Cost: No Material Effect 257 CITY OF EULESS FUNDED STREET PROJECTS ADDITIONAL INFORMATION 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 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 $116,509 258 CITY OF EULESS FUNDED STREET PROJECTS ADDITIONAL INFORMATION 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 $125,212 259 Project Number Project Description WASTEWATER PROJECTS WW0001 CDBG B99-UC-48-0001 Ww0002 Misc Sewer Rehab WW0003 TRA Debt Payments WW0101 FY 2001 CDBG WW0102 Manhole Rehab. Program WW0103 S. Pipeline, Heather to Vine Sub -Total Wastewater Projects Street Fund CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY BUDGET AMOUNT AS OF May 31, 2001 Sources Water & Half Cent Drainage Sewer CIP Impact Fee Sales Tax Fund Fund Fund Fund $150,000 $87,013 $822,037 $457,000 $150,000 $500,000 $1,344,013 $822,037 Unfunded/ Police Facility General Escrow Funding Other CIP Fund CIP Fund Funds Pending Funding $65,000 $200,000 Project Cost $150,000 $152,013 $822,037 $457,000 $350,000 $500,000 $265,000 $2,431,050 CITY OF EULESS FUNDED WASTEWATER PROJECTS ADDITIONAL INFORMATION CDBG B99-UC-48-0001 (WW0001) Description: This project includes the replacement of sanitary sewer line on Vine St. from Bayless Dr. south to Sunset Dr. then west on Sunset to S. Pipeline. It also includes replacing sanitary sewer line behind the 900 & 1000 blocks of Oakwood Drive. Justification: The mains in the South Euless area have deteriorated as they have aged. Operating and Maintenance Cost: No Material Effect 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 TRA DEBT PAYMENTS (WW0003) Description: A portion of the monthly payment to TRA is attributed to debt service for additional capacity covered by impact fees. These funds are applied to this debt payment. Justification: Impact fees must be used within 10 years of identified projects. Operating and Maintenance Cost: Reduces the amount of sewage treatment paid from the operating fund. CDBG B00 (WW0101) Description: This project includes the design and replacement of sanitary sewer lines in the Oakwood Terrace Addition. Justification: The mains in the South Euless area have deteriorated as they have aged. 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 261 CITY OF EULESS FUNDED WASTEWATER PROJECTS ADDITIONAL INFORMATION 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 262 Project Number Project Description WATER PROJECTS WT9902 WT9908 WT9909 WT9910 WT0001 WT0003 WT0005 WT0103 Water Tank Painting Mid Cities 12" Line 2MG Water Tank Water Line for Elevated Tank Utility Rehab - Water Program Water Line Replacement, Aransas Water Line Milam - Denton/Midway Fire Hydrant Replacement Program Sub -Total Water Projects Street Fund Drainage Fund CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY BUDGET AMOUNT AS OF May 31, 2001 Sources Water & Sewer CIP Impact Fee Fund Fund $200,000 1 $311,692 $2,295,496 1 $90,000 $1,037,187 1 $515,300 $206,251 $12,057 $19,311 $50,000 $3,820,302 1 $916,992 Half Cent Sales Tax Police Facility General Fund CIP Fund CIP Fund Escrow Funds Unfunded/ Funding Other Pending Funding Project Cost $200,000 $311,692 $2,385,496 $1,552,487 $206251 $12,057 $19,311 $50,000 $4,737,294 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 SN121 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. Construction will be completed in the fall of 2001. 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. 264 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 WATERLINE REPLACEMENT, ARANSAS (WT0003) Description: This project consists of replacing water lines along Aransas from Ector to Midway. Justification: This line has deteriorated to the point of needing to be replaced. Operating and Maintenance Cost: No Material Effect WATERLINE REPLACEMENT, MILAM-DENTON/MIDWAY (WT0005) Description: This project consists of replacing water lines along Milam from Midway to Denton Drive. Justification: This line has deteriorated to the point of needing to be replaced. 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 265 Project Number CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY BUDGET AMOUNT AS OF May 31, 2001 Sources Water & Half Cent Drainage Sewer CIP Impact Fee Sales Tax Project Description Street Fund Fund Fund Fund Fund OTHER AC9901 Athletic Complex Phase II (4) DV9901 EDC Incentive Funds ED0101 Villages Master Pan ED0102 Bell Ranch Terrace 1PD9901 Police and Municipal Courts Facility IPR9901 Hike and Bike Trail 1PR9902 Senior Citizens Remodel PR9903- Various EDC Park Projects PR9918 IPR9922 Tejas Building Remodel IPR9927 Park Improvement - Texas Star IPR0016 Wilshire Park Improvements (PR0110 Slope Protection/Screening Wall ISS0010 Fire Station #2 ISS0113 Park Building Sub -Total Other Projects $119,230 $19,994 $237,714 $16,130 $269,566 $150,000 $1,036,500 $150,000 $599,600 $2,598,734 Police Facility General Escrow CIP Fund CIP Fund Funds $11,789,614 $11,789,614 Unfunded/ Funding Other Pending Funding $100,000 $200,000 $450,000 Project Cost $119,230 $19,994 $100,000 $200,000 $12,239,614 $237,714 $16,130 $269,566 $280,000 $430,000 $1,036,500 $150,000 $1,250,000 $1,250,000 $599,600 $1,492,283 ( $1,492,283 $3,772,283 I $18,160,631 CITY OF EULESS FUNDED OTHER PROJECTS ADDITIONAL INFORMATION ATHLETIC COMPLEX PHASE II (AC9901) Description: This project includes engineering and preliminary plans for Phase II at the Parks at Texas Star as well as update of the Master Plan. Construction of the additional phases is pending until further funding is available. Justification: Phase II plans continue to be reevaluated based on future opportunities. Master plan revision will allow the City to receive additional points needed to potentially receive additional Parks and Wildlife grant funds. 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. BELL RANCH TERRACE (ED0102) Description: This project includes assisting in infrastructure installation or other types of incentive or assistance, as negotiated through a City -Developer Agreement. Justification: Land is vacant (45+ acres) and currently has over 60 property owners. Land should be consolidated and developed to increase the number of residential units in Euless and increase tax base. Operating and Maintenance Cost: Could increase property and sales tax revenue significantly based on the type of development. 267 CITY OF EULESS FUNDED OTHER PROJECTS ADDITIONAL INFORMATION POLICE & COURTS FACILITY (PD9901) Description: This project includes a 53,000 square foot facility to accommodate police, jail, and courts. Estimated completion is January 2002. 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 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 268 CITY OF EULESS FUNDED OTHER PROJECTS ADDITIONAL INFORMATION 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 TEJAS REMODEL (PR9922) Description: This project includes the remodel of the Tejas Building to be used by the community service administrative staff. This project is substantially complete. Justification: This will allow expansion of other divisions into Building B and provide a consolidated work area for the administrative staff of community services. Operating and Maintenance Cost: Utilities and janitorial is estimated at $8,100. PARK IMPROVEMENTS — TEXAS STAR (PR9927) Description: This project involved the construction of a parking lot, installation of lighting and landscaping, and other park improvements associated with the City's portion of the Dr. Pepper StarCenter. This project is substantially complete. Justification: This project was needed to facilitate the Dr. Pepper StarCenter project and to begin build out of the Texas Star Sports Center. Operating and Maintenance Cost: No Material Effect. 269 CITY OF EULESS FUNDED OTHER PROJECTS ADDITIONAL INFORMATION WILSHIRE PARK IMPROVEMENTS (PR0016) Description: Project includes trails, lighting, fishing pier, pond, playgrounds and picnic areas. Justification: This item was requested by the Wilshire Neighborhood Association and will improve the city's park infrastructure. Operating and Maintenance Cost: No Material Effect 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. FORMER FIRE STATION # 2 (SS0010) Description: The Economic Development Corporation authorized funding to remodel Fire Station # 2. The renovated facility will be rented to a business that will pay rent unless certain sales tax revenue goals are achieved. Justification: The City will receive significant sales tax revenue from this venture. Operating and Maintenance Cost: Lessee will be primarily responsible for maintenance. PARK AND GREENHOUSE BUILDING (SS0113) Description: Two new buildings and site improvements will be constructed to accommodate the Parks Department and the proposed greenhouse. The buildings will be located at S. Pipeline adjacent to the existing Golf Course Management Building. 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. 270 I)ebt 271 INTRODUCTION TO DEBT General Obliaation: The existing debt obligation and individual issues are presented in this section with graphical representations as well. Existing debt level reflects twenty-four 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 2027. This debt structure also represents the following ratios: Debt per Capita: City - $1,267 Debt to Tax Base: 3.17% Current Debt to Revenue: 11.23% 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 FY2002. 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 over 37%, 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: u 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. 272 Future debt issues will be considered within the parameters of the City's financial policies, ratios, supporting revenues and political climate. Revenue: The City's revenue bonds are comprised of Water and Wastewater, Drainage Utilities, and Sales Tax. Water and Wastewater The existing debt structure represents nineteen years of remaining payments with additional debt capacity as the structure begins to decline in 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 8.94 times. Drainage System The existing debt payment structure represents nine 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 2.61 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 2.96 times. Euless' financial policies also address revenue issues in the debt management section. Excerpts from that section include the following: r When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. c 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. 273 TYPE General Obligation Bonds RATING AGENCY Standard & Poors Moody's Long Range Issuance Schedules AMOUNT YEAR $ 3,200,000 FY 2002 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. 274 $9,000,000 $8,000,000 --4* $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 - $1,000,000 $0 2002 2004 ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS 2006 2008 2010 2012 2014 2016 FISCAL YEAR EIPARKS & REC I:SALES TAX 1/2 CENT 0 DRAINAGE WATER/SEWER ■ GENERAL 2018 2020 2022 TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS 2024 2026 G. O. DEBT SALES TAX YEAR GENERAL GOLF/SFTBLL WATER/SEWER DRAINAGE 1/2 CENT REQUIREMENTS 2002 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 $5,141,193 $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 TOTAL $82,349,185 $1,041,733 $937,381 $872,050 $873,268 $873,651 $873,188 $871,870 $874,572 $875,885 $875,643 $879,219 $881,024 $881,214 $879,967 $882,017 $711,986 $714,946 $711,456 $711,806 $715,706 $712,386 $712,590 $711,026 $712,690 $712,290 $714,826 $21,214,390 $811,233 $489,247 $408,947 $411,459 $278,072 $279,972 $282,172 $279,822 $282,208 $284,072 $280,408 $281,314 $286,594 $285,868 $284,594 $287,768 $289,832 $291,050 $296,100 $0 $0 $0 $0 $0 $0 $0 $228,652 $230,788 $227,248 $228,258 $233,492 $232,612 $230,912 $233, 372 $234,740 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $969,906 $970,466 $965,720 $969,750 $971,710 $966,258 $968,648 $969,210 $972,148 $977,748 $975,574 $975,784 $978,334 $977,808 $214,310 $88,456 $84,068 $84,680 $0 $0 $0 $0 $0 $0 $0 $0 $6,390,732 $2,080,074 $14,080,578 $8,192,717 $7,736,184 $7,535,982 $6,698,308 $6,567,039 $6,573,814 $6,410,951 $6,268,262 $6,279,892 $6,059,525 $6,052,096 $6,066,664 $6,072,821 $6,078,996 $5,314,087 $4,591,493 $4,594,291 $4,130,544 $4,056,351 $2,653,256 $1,689,418 $1, 686, 528 $1,687,402 $1,691,222 $712,290 $714,826 $126,114,959 275 $5,400,000 $4,800,000 - $4,200,000 - $3,600,000 - $3,000,000 _ General Obligation & C.O. Bonds Composition of Debt Service : • :. : : : • : :•C tS.6•5; X :• : : . X"C" { { : : : : : • $2,400,000 67C • • • : :44. Moe ..0• PX M 4<{ •:•:.^ %:.;.: .o.:0 $1,800,000 - 0 . :•}'. :40. :•:::: ...'*%:•„ diX N: •-•x , :P.',..?1• .. • 0}: x.... $600,000 - <OC :{{{- $0 ''':1 • a , ;'" -0 M.C.: X05. KZ. NV Fiscal Year 2002 2004 2006 2008 $1,200,000 - -• 2010 2016 El Principal Interest 2018 2020 DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS ...... ............... . .............. ................. .............. :::::•.:::::::.•.•::.•:::.•:::: :•.:::::::::: .•::::::•.::::::::::::.•:•.•.::.•::::: . . .... ............... . .............. ................. ............. .. ................................................................... . ........................ ............ ................................ . .... ............... . .............. ................. ................ ........................................ ...................................................................................... '::::ii.:::;•-• . •::::ii iiiiiiiP:FZEN: • • •.**::::i i::i ................. ................. ... : PIKME .. 2002 $3,406,327 $1,734,866 $5,141,193 2003 $3,120,464 $1,987,838 $5,108,302 2004 $3,015,202 $2,046,815 $5,062,017 2005 $2,460,573 $1,755,000 $4,215,573 2006 $2,350,114 $1,860,000 $4,210,114 2007 $2,231,784 $1,990,000 $4,221,784 2008 $2,112,349 $1,945,000 $4,057,349 2009 $2,006,286 $1,905,000 $3,911,286 2010 $1,899,911 $2,015,000 $3,914,911 2011 $1,787,062 $2,135,000 $3,922,062 2012 $1,666,895 $2,250,000 $3,916,895 2013 $1,538,542 $2,390,000 $3,928,542 2014 $1,401,679 $2,525,000 $3,926,679 2015 $1,255,353 $2,680,000 $3,935,353 2016 $1,098,166 $2,835,000 $3,933,166 2017 $943,283 $2,560,000 $3,503,283 2018 $790,445 $2,715,000 $3,505,445 2019 $638,358 $2,405,000 $3,043,358 2020 $488,445 $2,560,000 $3,048,445 2021 $362,550 $1,575,000 $1,937,550 2022 $262,032 $715,000 $977,032 2023 $203,938 $770,000 $973,938 2024 $141,376 $835,000 $976,376 2025 $73,532 $905,000 $978,532 2022 2024 TOTAL $35,254,666 $47,094,519 $82,349,185 276 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: (PAYING AGENT: (OPTION DATE: 2002 2003 2004 TOTAL 9.10% 9.15% 9.20% CITY OF EULESS DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION REFUNDING BONDS, SERIES 1985-A MARCH 1, 1993 $2,716,586 BOND NOS. 1 THRU 124 @ 7.85%, 125-258 @ 8.00%, 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 9.20% BANK ONE, FORT WORTH, TEXAS MARCH 1, 1996 $420,134 $432,162 $443,185 $1,295,481 $129,866 $117,838 $106,815 $354,519 $550,000 $550,000 $550,000 $1,650,000 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. 277 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: 'PAYING AGENT: 'BOND NUMBERS: 2002 TOTAL 5.75% CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS PUBLIC PROPERTY FINANCE CONTRACTUAL OBLIGATIONS, SERIES 1992 MAY 27, 1992 $450,000 BOND NOS. 1 THRU 33 @ 5.40%, 34 THRU 53 @ 5.450% 54 THRU 64 5.60%, 65 THRU 99 na 5.750% CHASE BANK OF TEXAS 1-99 @ $5,000 EACH $1,581 $1,581 0 $0 $55,000 $55,000 $56,581 $56,581 The Contractual Obligations proceeds will be used to purchase various pieces of equipment for the City and to pay the cost of issuance related to the Contractual Obligations. The Contractual Obligations are direct obligations of the City, payable from the levy and collection of a direct and continuing ad valorem tax levied, within the limits prescribed by law, on all taxable property located within the City. 278 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 2002 2003 2004 2005 2006 2007 2008 TOTAL 4.800% 5.000% 5.100% 5.250% 5.400% 5.500% 5.500% $65,858 $54,458 $41,333 $27,435 $20,348 $12,788 $4,400 $226,618 $54,458 $41,333 $27,435 $20,348 $12,788 $4,400 $0 $160,760 $475,000 $525,000 $545,000 $270,000 $280,000 $305,000 $160,000 $2,560,000 Ti: i�iVEI $595,315 $620,790 $613,768 $317,783 $313,135 $322,188 $164,400 $2,947,378 Proceeds from the sale of the Bonds will be used to refund a portion c '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. 279 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION SERIES 1995. DATED: OCTOBER 24, 1995 ORIGINAL AMOUNT: $5,200,000.00 BOND NOS. 1995-2006 @ 5.200%, 2007 @ 5.250%, 2008 @ 5.40%, 2009 @5.50%, INTEREST RATES: 2010 @ 5.60%, 2011 ©5.65%, 2012 @ 5.70%, 2013 @ 5.75%, 2014 @ 5.80%, 2015- 2016@5.85% (PAYING AGENT: (OPTION DATE: CHASE BANK OF TEXAS FEBRUARY 15, 2006 YgAR:: ?::: C?I PPN FFB JARY 1 VGUST .. FE RUARY 2002 5.200% $124,465 $119,265 $200,000 2003 5.200% $119,265 $113,805 $210,000 2004 5.200% $113,805 $108,085 $220,000 2005 5.200% $108,085 $102,105 $230,000 2006 5.200% $102,105 $95,735 $245,000 2007 5.250% $95,735 $88,910 $260,000 2008 5.400% $88,910 $81,620 $270,000 2009 5.500% $81,620 $73,645 $290,000 l 2010 5.600% $73,645 $65,105 $305,000 2011 5.650% $65,105 $56,065 $320,000 2012 5.700% $56,065 $46,375 $340,000 2013 5.750% $46,375 $35,881 $365,000 2014 5.800% $35,881 $24,716 $385,000 2015 5.850% $24,716 $12,724 $410,000 2016 5.850% $12,724 $0 $435,000 (TOTAL $1,148,501 $1,024,036 $4,485,000 $443,730 $443,070 $441,890 $440,190 $442,840 $444,645 $440,530 $445,265 $443,750 $441,170 $442,440 $447,256 $445,597 $447,440 $447,724 $6,657,537 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. 280 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATIONS, SERIES 1998 'DATED: FEBRUARY 15, 1998 'ORIGINAL AMOUNT: $5,500,000 BOND YEAR 2000 - 2003 @ 7.25%, 2004 @ 4.7%, 2005 - 2006 @ 4.25 %, 2007 @ 4.3%, 2008 @ 4.35%, 2009 @ 4.45%, 2010 @ 4.55%, 2011 @ 4.6%, 2012 @ 4.7%, 2013 @ 4.75%, 2014 @ 4.8%, 2015 @ 4.85%, 2016 @ 4.875%, 2017 @ 4.9%, AND 2018 @ 5.0% 'PAYING AGENT: WELLS FARGO, TEXAS, N.A., DALLAS, TEXAS 'OPTION DATE: FEBRUARY 1, 2006 • INTEREST RATES: U[REME _ 2002 7.250% $125,287 $118,399 $190,000 $433,686 2003 7.250% $118,399 $111,149 $200,000 $429,549 2004 4.700% $111,149 $106,214 $210,000 $427,364 2005 4.250% $106,214 $101,433 $225,000 $432,648 2006 4.250% $101,433 $96,439 $235,000 $432,873 2007 4.300% $96,439 $91,064 $250,000 $437,504 2008 4.350% $91,064 $85,301 $265,000 , $441,365 2009 4.450% $85,301 $79,182 $275,000 $439,483 2010 4.550% $79,182 $72,471 $295,000 $446,653 2011 4.600% $72,471 $65,341 $310,000 $447,811 2012 4.700% $65,341 $57,703 $325,000 $448,044 2013 4.750% $57,703 $49,509 $345,000 $452,213 2014 4.800% $49,509 $40,749 $365,000 $455,259 2015 4.850% $40,749 $31,534 $380,000 $452,284 2016 4.875% $31,534 $21,663 $405,000 $458,197 2017 4.900% $21,663 $11,250 $425,000 $457,913 2018 5.000% $11,250 $0 $450,000 $461,250 TOTAL $1,264,689 $1,139,403 $5,150,000 $7,554,092 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 281 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION BONDS, SERIES 2000 DATED: March 15, 2000 ORIGINAL AMOUNT: $4,300,000 BOND YEAR 2002 - 2007 @ 6.65%, 2008-2009 @ 5.15%, 2010 - 2011 @ INTEREST RATES: 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: 'OPTION DATE: BANK OF NEW YORK FEBRUARY 1, 2008 UQW[REMI 2002 6.650% $122,598 $118,441 $125,000 $366,039 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 $1,408,508 $1,285,910 $4,300,000 $6,994,418 Proceeds from the sale of the Bonds will be used to fund street improvements and to pay the issuance cost associated with the issuance of.the Bonds. The Bonds constitute direct obligations of the City, payable from the levy and collection of a direct and continuing ad valorom tax levied on all taxable property within the City, within the limits prescribed by law. 282 DESCRIPTION: CITY OF EULESS DEBT SERVICE REQUIREMENTS '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: 'PAYING AGENT: 'OPTION DATE: 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 TOTAL 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% 8.000% 8.000% 8.000% 8.000% 8.000% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% 8.125% BOND YEAR 2001 - 2010 @ 8.125%, 2011-2015 @ 8.000%, 2016 - 2025 @ 8.125% BANK OF NEW YORK AUGUST 1, 2010 $412,850 $406,756 $400,053 $392,944 $385,225 $376,897 $367,756 $358,006 $347,444 $336,069 $323,869 $310,669 $296,469 $281,069 $264,469 $246,391 $226,688 $205,563 $182,609 $157,828 $131,016 $101,969 $70,688 $36,766 $412,850 $406,756 $400,053 $392,944 $385,225 $376,897 $367,756 $358,006 $347,444 $336,069 $323,869 $310,669 $296,469 $281,069 $264,469 $246,391 $226,688 $205,563 $182,609 $157,828 $131,016 $101,969 $70,688 $36,766 $6,620,059 $6,620,059 $150,000 $165,000 $175,000 $190,000 $205,000 $225,000 $240,000 $260,000 $280,000 $305,000 $330,000 $355,000 $385,000 $415,000 $445,000 $485,000 $520,000 $565,000 $610,000 $660,000 $715,000 $770,000 $835,000 $905,000 UEREME $975,700 $978,513 $975,106 $975,888 $975,450 $978,794 $975,513 $976,013 $974,888 $977,138 $977,738 $976,338 $977,938 $977,138 $973,938 $977,781 $973,375 $976,125 $975,219 $975,656 $977,031 $973,938 $976,375 $978,531 $10,190,000 $23,430,119 Proceeds from the sale of the Certificates will be used to purchase a community ice skating recreation facility and to pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorom tax levied on all taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000) of the Net revenues of the City's combined Waterworks and Sewer System as provided in the Ordinance. 283 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: $8,600,000 INTEREST RATES: 'PAYING AGENT: 'OPTION DATE: 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 7.300% 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% 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 $266,265 $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 $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 $0 $265,000 $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 IREMI $787,858 $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 TOTAL $3,006,950 $2,740,685 $8,545,000 $14,292,635 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. 284 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: (PAYING AGENT: (OPTION DATE: 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 TOTAL 6.500% 6.500% 6.500% 6.500% 6.500% 5.875% 4.500% 4.500% 4.500% 4.500% 4.625% 4.625% 4.750% 4.875% 5.000% 5.000% 5.125% 5.125% 5.125% 5.125% CITY OF EULESS DEBT SERVICE REQUIREMENTS GENERAL OBLIGATION BONDS SERIES 2001 APRIL 1, 2001 $6,000,000 BOND YEAR 2002 - 2006 @ 6.500%, 2007 @ 5.875%, 2008-2011 @ 4.500%, 2012 - 2013 @ 4.625%, 2014 @ 4.750%, 2015 @ 4.875%, 2016-2017 @ 5.000%, 2018-2021 @ 5.125% FIRST UNION NATIONAL BANK, HOUSTON TX AUGUST 1,2011 $257,151 $151,853 $145,841 $139,503 $132,678 $125,528 $118,772 $113,259 $107,409 $101,222 $94,697 $87,759 $80,475 $72,638 $64,106 $54,981 $45,356 $34,978 $23,959 $12,300 $154,291 $151,853 $145,841 $139,503 $132,678 $125,528 $118,772 $113,259 $107,409 $101,222 $94,697 $87,759 $80,475 $72,638 $64,106 $54,981 $45,356 $34,978 $23,959 $12,300 $1,964,467 $1,861,606 $75,000 $185,000 $195,000 $210,000 $220,000 $230,000 $245,000 $260,000 $275,000 $290,000 $300,000 $315,000 $330,000 $350,000 $365,000 $385,000 $405,000 $430,000 $455,000 $480,000 QUIRE=MI iTS $486,442 $488,706 $486,681 $489,006 $485,356 $481,056 $482,544 $486,519 $489,819 $492,444 $489,394 $490,519 $490,950 $495,275 $493,213 $494,963 $495,713 $499,956 $502,919 $504,600 $6,000,000 $9,826,073 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. 285 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS AND SEWER SYSTEM (SURPLUS) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2001 DATED: APRIL 1, 2001 ORIGINAL AMOUNT: $5,455,000 BOND YEAR 2002 - 2007 @ 6.500%, 2008-2011 @ 4.500%, 2012 - 2013 @ INTEREST RATES: 4.625%, 2014 @4.750%, 2015 @ 4.875%, 2016-2017@ 5.000%, 2018-2021 @ 5.125% (PAYING AGENT: 'OPTION DATE: 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 TOTAL 6.500% 6.500% 6.500% 6.500% 6.500% 6.500% 4.500% 4.500% 4.500% 4.500% 4.625% 4.625% 4.750% 4.875% 5.000% 5.000% 5.125% 5.125% 5.125% 5.125% FIRST UNION NATIONAL BANK, HOUSTON TX AUGUST 1, 2011 $234,901 $138,666 $133,141 $127,291 $121,278 $114,778 $107,953 $103,003 $97,603 $92,091 S86,128 $79,884 $73,178 $66,053 $58,253 $50,003 $41,128 $31,519 $21,653 $11,147 $140,941 $70,000 $138,666 $170,000 $133,141 $180,000 $127,291 $185,000 $121,278 $200,000 $114,778 $210,000 $107,953 $220,000 $103,003 $240,000 $97,603 $245,000 $92,091 $265,000 $86,128 $270,000 $79,884 $290,000 $73,178 $300,000 $66,053 $320,000 $58,253 $330,000 $50,003 $355,000 $41,128 $375,000 $31,519 $385,000 $21,653 $410,000 $11,147 $435,000 0000. $445,842 $447,331 $446,281 $439,581 $442,556 $439,556 $435,906 $446,006 $440,206 $449,181 $442,256 $449,769 $446,356 $452,106 $446,506 $455,006 $457,256 $448,038 $453,306 $457,294 $1,789,651 $1,695,691 $5,455,000 $8,940,342 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. 286 $1,200,000 $1,000,000 $800,000 - $600,000 ' $400,000 � _ �� ���N�=~���� UU C.O. A� �� ��~~Q8�����8����°&� ���� Composition �� Debt Service ��N1��������Q N���� �� �� ��0�k������ �� ".� � K �� ��� �� ~~ �=~~=°" °�~"" =~ ~= ~=" � "~=~= ID PRINCIPAL INTEREST 2002 2004 2006 2008 2010 2012 2014 2010 2018 2020 2022 2024 2026 Fiscal Year 2002 20042003 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF/SOFTBALL C.0.BONDS $031.733 $612,381 $597,050 $583.288 $568,651 $553,188 $536,870 $519,572 $500,885 $480,643 $450.218 $436,024 $411.214 $384,967 $357.017 $331.980 $309,946 $288.450 $261,806 $235,706 $207,386 $177,590 $146.028 $112.800 $77,290 $39,826 `````.`,,,,,,.... ^^,^`^,^`��``,",��,,` $410.000 $1.041.733 $325.000 $037.381 $275.000 $872.050 $300.000 $873.268 $305.000 $873.651 $320.000 $873.188 $335.000 $871.870 $355.000 $874.572 $375.000 $875.885 $395.000 $875.643 $420.000 $879.219 $446.000 $881.024 $470.000 $881.214 $405.000 $879.967 $525.000 $882.017 $380.000 $711.086 $405.000 $714.946 $425.000 $711.450 $450.000 $711.806 $480.000 $715.708 $505.000 $712.386 $535.000 $712`590 $585.000 $711.026 $600.000 $712.690 $835.000 $712.290 $675.000 $714.826 TOTAL $9,818,390 $11,395.000 $21,214'390 These funds are separate from other C. 0. bonds because they are paid from the surplus revenues of each function. 287 CITY OF EULESS DEBT SERVICE REQUIREMENTS (DESCRIPTION: TAX AND GOLF COURSE SURPLUS REVENUE CERTIFICATES OF OBLIGATION, SERIES 1995 DATED: OCTOBER 24, 1995 (ORIGINAL AMOUNT: $9,700,000.00 BOND NOS. 1 THRU 285 @ 5.25%, 286 THRU 331 @ 5.30%, 332 THRU 380 @ 5.40%, 381 THRU 432 @ 5.50%, 433 THRU 486 @ 5.55%, 487 THRU 544 @5.60%, 545 THRU 605 @ 5.65%, 606 THRU 669 @ 5.70%, 670 THRU 809 a 5.75%, 810 THRU 1141 5.80%, 1142 THRU 1940 a 5.90%. INTEREST RATES: (PAYING AGENT: CHASE BANK OF TEXAS OPTION DATE: SEPTEMBER 15, 2007 t uPN'''MARP H . . 20.02 5.25% $270,170 2003 5.25% $265,576 2004 5.25% $260,851 2005 5.25% $255,864 2006 5.25% $250,614 2007 5.25% $245,101 2008 5.30% $239,326 2009 5.40% $233,231 2010 5.50% $226,616 2011 5.55% $219,466 2012 5.60% $211,974 2013 5.65% $203,854 2014 5.70% $195,238 2015 5.75% $186,118 2016 5.75% $176,343 2017 5.80% $165,993 2018 5.80% $154,973 2019 5.80% $143,228 2020 5.80% $130,903 2021 5.90% $117,853 2022 5.90% $103,693 2023 5.90% $88,795 2024 5.90% $73,013 2025 5.90% $56,345 2026 5.90% $38,645 2027 5.90% $19,913 TOTAL $270,170 $265,576 $260,851 $255,864 $250,614 $245,101 $239,326 $233,231 $226,616 $219,466 $211,974 $203,854 $195,238 $186,118 $176,343 $165,993 $154,973 $143,228 $130,903 $117,853 $103,693 $88,795 $73,013 $56,345 $38,645 $19,913 $4,533,696 $4,533,696 ... EM .....R.. .:....R ..Q . �...M.... $175,000 $715,340 $180,000 $711,152 $190,000 $711,702 $200,000 $711,728 $210,000 $711,228 $220,000 $710,202 $230,000 $708,652 $245,000 $711,462 $260,000 $713,232 $270,000 $708,932 $290,000 $713,948 $305,000 $712,708 $320,000 $710,476 $340,000 $712,236 $360,000 $712,686 $380,000 $711,986 $405,000 $714,946 $425,000 $711,456 $450,000 $711,806 $480,000 $715,706 $505,000 $712,386 $535,000 $712,590 $565,000 $711,026 $600,000 $712,690 $635,000 $712,290 $675,000 $714,826 $9,450,000 $18,517,392 AVERAGE ANNUAL PRINCIPAL & INTEREST OUTSTANDING $712,207 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 288 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: OPTION DATE: 2002 4.13% 2003 4.20% 2004 4.30% 2005 4.40% 2006 4.50% 2007 4.60% 2008 4.70% 2009 4.80% 2010 4.90% 2011 5.00% 2012 5.10% 2013 5.20% 2014 5.25% 2015 5.25% 2016 5.25% 1-400 @ $5,000 EACH FEBRUARY 15, 2006 INTEBT ................. .................. $41,814 $40,268 $38,588 $36,760 $34,780 $32,643 $30,343 $27,875 $25,235 $22,418 $19,293 $15,978 $12,338 $8,400 $4,331 $40,268 $38,588 $36,760 $34,780 $32,643 $30,343 $27,875 $25,235 $22,418 $19,293 $15,978 $12,338 $8,400 $4,331 $0 $75,000 $80,000 $85,000 $90,000 $95,000 $100,000 $105,000 $110,000 $115,000 $125,000 $130,000 $140,000 $150,000 $155,000 $165,000 U1 0M $157,082 $158,856 $160,348 $161,540 $162,423 $162,986 $163,218 $163,110 $162,653 $166,711 $165,271 $168,316 $170,738 $167,731 $169,331 TOTAL $391,064 $349,250 $1,720,000 $2,460,314 AVERAGE ANNUAL PRINCIPAL & INTEREST OUTSTANDING $164,021 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. 289 CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS (DESCRIPTION: TAX NOTES ( GOLF CARTS & EQUIPMENT), SERIES 1996 DATED: SEPTEMBER 15, 1996 'ORIGINAL AMOUNT: $750,000 BOND NOS. 1 THRU 34 @ 6.450%, 35 THRU 72 @ 4.550%, 73 THRU 111 @ 4.450%, 112 THRU 130 @ 4.650%, 131 THRU 150 @ 4.750% INTEREST RATES: PAYING AGENT: BOND NUMBERS: 2002 TOTAL 4.75% NORWEST BANK TEXAS, N.A., DALLAS, TEXAS 1-150 @ $5,000 EACH Oc rOB $2,375 $2,375 $0 so $100,000 $100,000 $102,375 Proceeds from the sale of the Notes will be used to finance the purchase of golf and utility carts, and heavy equipment for the maintenance of the golf course and to pay the costs associated with the issuance of the Notes. The notes constitute direct obligations of the City, payable out of the receipts from ad valorem tax levied, within the limits prescribed by law, on all taxable property within the City, as provided in the Ordinance. 290 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: 2002 2003 TOTAL 7.300% 7.300% 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 $6,935 $2,373 $0 $2,373 AVERAGE ANNUAL PRINCIPAL & INTEREST OUTSTANDING $60,000 $65,000 $125,000 UIRENIE $66,935 $67,373 $134,308 $67,154 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. 291 $250,000 $200,000 - $150,000 - $100,000 - $50,000 - $0 2002 Drainage Utility Bonds Composition of Debt Service 2004 2006 Fiscal Year 2008 DEBT SERVICE REQUIREMENTS SUMMARY OF DRAINAGE UTILITY BONDS 2010 I©PRINCIPAL I ®INTEREST E _ _ :1 1t frh~$ p ttf C<I ,AL I >= .. Cl ....::Ct': ................................................................................................................ 2002 $98,652 $130,000 $228,652 2003 $90,788 $140,000 $230,788 2004 $82,248 $145,000 $227,248 2005 $73,258 $155,000 $228,258 2006 $63,492 $170,000 $233,492 2007 $52,612 $180,000 $232,612 2008 $40,912 $190,000 $230,912 2009 $28,372 $205,000 $233,372 2010 $14,740 $220,000 $234,740 TOTAL $545,074 $1,535,000 $2,080,074 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $231,119 292 CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS DESCRIPTION: MUNICIPAL DRAINAGE UTILITY SYSTEM REVENUE BONDS, SERIES 1991 DATED: OCTOBER 1, 1991 ORIGINAL AMOUNT: $2,100,000 INTEREST RATES: BOND NOS. 1993 @ 4.750%, 1994 @ 5.00%, 1995 @ 5.20%, 1996 @ 5.35%, 1997 @ 5.50%, 1998 @ 5.65%, 1999 @ 5.80%, 2000 @ 5.90%, 2001 @6.00%, 2002 @6.05%, 2003 @ 6.10%, 2004 @ 6.20%, 2005 @6.30%, 2006 @6.40%, 2007 @6.50%, 2008 @ 6.60%, 2009 @ 6.65%, 2110 @ 6.70% 'PAYING AGENT: CHASE BANK OF TEXAS 'OPTION DATE: JULY 15, 1999 .............. 2002 2003 2004 2005 2006 2007 2008 2009 2010 TOTAL 6.05% 6.10% 6.20% 6.30% 6.40% 6.50% 6.60% 6.65% 6.70% $49,326 $45,394 $41,124 $36,629 $31,746 $26,306 $20,456 $14,186 $7,370 $272,537 $49,326 $45,394 $41,124 $36,629 $31,746 $26,306 $20,456 $14,186 $7,370 $272,537 U1�2�1 $130,000 $228,652 $140,000 $230,788 $145,000 $227,248 $155,000 $228,258 $170,000 $233,492 $180,000 $232,612 $190,000 $230,912 $205,000 $233,372 $220,000 $234,740 $1,535,000 $2,080,074 Proceeds from the sale of the Bonds will be used for drainage improvements, including the acquisition, construction and repair of structures, equipment and facilities for the City's Municipal Drainage Utility System, and to pay the costs of issuance associated with the Bonds. The Bonds constitute special obligations of the City payable both as to principal and interest , 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. 293 $900,000 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 2002 Water & Sewer Revenue Bonds Composition of Debt Service 2004 2006 2008 2010 2012 Fiscal Year 0 PRINCIPAL IZINTEREST 2014 2016 2018 DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND SEWER SYSTEM REVENUE BONDS 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 TOTAL .................................... ................ - .................. .................................... ................ ................... .................................... ................ ................... .................................... ................ - .................. .................................... ................ ................... $231,233 $199,247 $183,947 $171,459 $158,072 $149,972 $142,172 $134,822 $127,208 $119,072 $110,408 $101,314 $91,594 $80,868 $69,594 $57,768 $44,832 $31,050 $16,100 $2,220,732 $580,000 $290,000 $225,000 $240,000 $120,000 $130,000 $140,000 $145,000 $155,000 $165,000 $170,000 $180,000 $195,000 $205,000 $215,000 $230,000 $245,000 $260,000 $280,000 $4,170,000 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $811,233 $489,247 $408,947 $411,459 $278,072 $279,972 $282,172 $279,822 $282,208 $284,072 $280,408 $281,314 $286,594 $285,868 $284,594 $287,768 $289,832 $291,050 $296,100 $6,390,732 $336,354 2020 294 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: OPTION DATE: 'MAR Ct1i N € 2002 4.50% 2003 4.50% TOTAL BANKERS TRUST COMPANY, NEW YORK JULY 15, 1988 ...................................... JAR'(:15:::::: :::J LY :. _Q `R.....: N_ A...Y.15......::::::::::::::::J#.�hY................................. J>�t«.......a..........-.............��QE.lt�i�ItII�..... A..... $4,613 $4,613 $130,000 $139,225 $1,688 $1,688 $75,000 $78,375 $6,300 $6,300 $205,000 $217,600 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. 295 CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATER & SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 1967 DATED: JANUARY 15, 1967 ORIGINAL AMOUNT: $2,200,000: WATERWORKS $1,295,000 - SANITARY SEWER $905,000 INTEREST RATES: !PAYING AGENT: BOND NUMBERS: OPTION DATE: BOND NOS. 1 THRU 440 @ 4.5% BANKERS TRUST COMPANY, NEW YORK 1-440 @ $5,000 EACH (ELIMINATE NOS. 61/65, 190/346) JULY 15, 1986 2002 4.50% $10,575 2003 4.50% $8,100 2004 4.50% $5,513 2005 4.50% $2,813 TOTAL $27,000 .............. AI . R RINGIE LY1 REQUIREMI $10,575 $110,000 $131,150 $8,100 $115,000 $131,200 $5,513 $120,000 $131,025 $2,813 $125,000 $130,625 $27,000 $470,000 $524,000 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. 296 CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS & SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 1991 DATED: OCTOBER 1, 1991 ORIGINAL AMOUNT: $2,335,000 BOND NOS. 16 THRU 23 @ 4.80%,24 THRU 82 @ 5.10% 83 THRU 124 @ 5.30%,125 THRU 171 @ 5.50%, INTEREST RATES: 172 THRU 217 @ 5.60%,218 THRU 267 @ 5.70%, 268 THRU 321 @ 5.80%, 322 THRU 373 @ 5.90% 374 THRU 477 c(D 6.00% PAYING AGENT: CHASE BANK OF TEXAS BOND NUMBERS: OPTION DATE: 2002 TOTAL 6.00% 1-477 @ $5,000 EACH JULY 15, 1999 $7,050 $7,050 $7,050 $7,050 $235,000 $235,000 lllR�illt�l $249,100 $249,100 The Bond proceeds will be used to refund $ 2,075,000 principal amount of the City's outstanding Series 1983 bonds maturing in the years 1994 through 2002, in order to lower the overall debt service requirement of the City and to pay the cost of issuance associated with the bonds. The Bonds constitute special obligations of the City and, together with certain outstanding previously issued bonds, are payable both as to principal and interest, solely from and secured by a first lien on and pledge of the Net revenues of the City's Waterworks and Sanitary Sewer System in accordance with the provisions of the ordinance. 297 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2000 |DATE[>: March 15.2OOO | |C)RIG|N/\L/\K8{}UNT: $3'260'000 PAYING AGENT |(]PT|C)ND/T[E: | / | / ITOTAL 20032002 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 6.750% 6.750% 6.750% 6.750% 0.750% 6.000% 5.25096 5.250% 5.250% 5.250% 5.350% 5.400% 5.500% 5.500% 5.500% 5.625% 5.825% 5.750% 5.750% BOND YEAR 2O02-2000@S.75Y6.20O70D6.0OY6.2OO8-2011 @5.25Y6'2012 202O@5.75% BANK OF NEW YORK $86,401 $86/461 $82.917 $82.917 $79.036 $79'036 $74.988 $74.988 $71.080 $71'086 $67.411 $07.411 $63.604 $63'604 $59.536 $59'536 $55'204 $55.204 $50.657 $50.857 $45,797 $45.797 $40.434 $40.434 $34'797 $34.797 $28.884 $28.884 $22.416 $22.410 $15.525 $15.525 $8.050 $8'050 $1,070,014 $1,070,014 $105,000 $100,000 $1U5'OOO $115'000 $120,000 $130,000 $140,000 $145.0}O $155'0OO $165,000 $170,000 $180,000 $105'OOO $205,000 $215,000 $23O'80O $245'000 $2OO'00O $28O'O00 � $291.759 $280,834 $278,071 $282,171 $282,209 $284,071 $2RU/4O9 $281,314 $286,594 $285,869 $2O4'594 $287,769 $289,83.1 $291,050 $290'1OO $3'260,008 $5400,029 Proceeds from the sale of the Bonds will be used to finance Water and Sewer System projectsandtopoy the costs associated with the issuance Ofthe Bonds. The Bonds are special obligations ofthe City, payable solely from Net Revenues of the Cih/n 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. 298 $1,200,000 $1,000,000 - $800,000 • $600,000 - $400,000 $200,000 $0 Sales Tax Revenue Bond Composition of Debt Service 2002 2004 2006 2008 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 2019 TOTAL Fiscal Year 2012 2014 DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS $539,906 $515,466 $490,720 $464,750 $436,711 $406,259 $373,649 $339,210 $302,148 $262,748 $220,573 $175,785 $128,335 $77,808 $24,310 $13,455 $9,068 $4,680 $4,785,581 $430,000 $455,000 $475,000 $505,000 $535,000 $560,000 $595,000 $630,000 $670,000 $715,000 $755,000 $800,000 $850,000 $900,000 $190,000 $75,000 $75,000 $80,000 $9,295,000 El PRINCIPAL ®INTEREST 2016 2018 $969,906 $970,466 $965,720 $969,750 $971,711 $966,259 $968,649 $969,210 $972,148 $977,748 $975,573 $975,785 $978,335 $977,808 $214,310 $88,455 $84,068 $84,680 $14,080,581 299 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: SALES TAX REVENUE BONDS, SERIES 1994 DATED: AUGUST 9,1994 ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: $8,855,000 BOND YEAR 1996 @ 8. 1999 @ 8.10%, 2000 @ 2003 @ 5.30%, 2004 @ 2007 @ 5.80%, 2008 @ 2011 @ 6.00%, 2012 @ and 2015 @ 6.00% CHASE BANK OF TEXAS 10%,1997 @ 8.10%, 1998 @ 8.10%, 8.10%, 2001 @ 6.20%, 2002 @ 5.20%, 5.40%, 2005 @ 5.50%, 2006 @ 5.65%, 5.90%, 2009 @ 6.00%, 2010 @ 6.00%, 6.00%, 2013 @ 6.00%, 2014 @ 6.00%, Sept. 15, 2004 for Bonds maturing Sept. 15, 2005 to Sept. 15, 2015 rM>pmtmil 2002 5.20% $207,059 $207,059 345,000 2003 5.30% $198,089 $198,089 $365,000 2004 5.40% $188,416 $188,416 $380,000 2005 5.50% $178,156 $178,156 $405,000 2006 5.65% $167,019 $167,019 $425,000 2007 5.80% $155,013 $155,013 $450,000 2008 5.90% $141,963 $141,963 $475,000 2009 6.00% $127,950 $127,950 $505,000 2010 6.00% $112,800 $112,800 $535,000 2011 6.00% $96,750 $96,750 $570,000 2012 6.00% $79,650 $79,650 $605,000 2013 6.00% $61,500 $61,500 $640,000 2014 6.00% $42,300 $42,300 $685,000 2015 6.00% $21,750 $21,750 $725,000 $759,118 $761,178 $756,832 $761,312 $759,038 $760,026 $758,926 $760,900 $760,600 $763,500 $764,300 $763,000 $769,600 $768,500 TOTAL $1,778,415 $1,778,415 $7,110,000 $10,666,830 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. 300 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: (PAYING AGENT: 'BOND NUMBERS: OPTION DATE: CITY OF EULESS DEBT SERVICE REQUIREMENTS 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 2002 8.00% $34,958 2003 5.50% $32,758 2004 5.00% $31,108 2005 5.10% $29,608 2006 5.20% $27,950 2007 5.30% $26,130 2008 5.40% $24,275 2009 5.50% $22,250 2010 5.50% $20,050 2011 5.50% $17,713 2012 5.75% $15,238 2013 5.75% $12,506 2014 5.75% $9,631 2015 5.75% $6,613 2016 5.75% $3,450 TOTAL $314,235 $34,958 $55,000 $32,758 $60,000 $31,108 $60,000 $29,608 $65,000 $27,950 $70,000 $26,130 $70,000 $24,275 $75,000 $22,250 $80,000 $20,050 $85,000 $17,713 $90,000 $15,238 $95,000 $12,506 $100,000 $9,631 $105,000 $6,613 $110,000 $3,450 $120,000 $314,235 $1,240,000 pjiR $124,915 $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 $1,868,470 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. 301 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: SALES TAX REVENUE BONDS, SERIES 1999 DATED: OCTOBER 15, 1999 ORIGINAL AMOUNT: $1,000,000 INTEREST RATES: (PAYING AGENT: (OPTION DATE: 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 ....... .......... 2002 7.00% $27,936 2003 7.00% $26,886 2004 7.00% $25,836 2005 7.00% $24,611 2006 7.00% $23,386 2007 7.00% $21,986 2008 5.25% $20,586 2009 5.25% $19,405 2010 5.25% $18,224 2011 5.50% $16,911 2012 5.50% $15,399 2013 5.50% $13,886 2014 5.65% $12,236 2015 5.65% $10,541 2016 5.65% $8,705 2017 5.85% $6,728 2018 5.85% $4,534 2019 5.85% $2,340 $27,936 $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 TOTAL $300,138 $300,138 $30,000 $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 $945,000 $85,873 $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 $1,545,275 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. 302 Personnel PERSONNEL COUNTS FY 99/00 FY 00/01 FY 00/01 FY 01/02 Actual BUDGETED ESTIMATED PROPOSED 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 1.50 2.50 2.50 2.50 101-2013 COURTS 9.00 9.00 9.00 9.00 101-2018 ACCOUNTING 2.00 2.00 2.00 3.00 1) 101-3045 PD ADMINISTRATION 4.00 4.00 4.00 4.00 101-3046 PD PATROL 53.00 59.00 59.00 56.00 2&3) 101-3047 PD INVESTIGATION 15.00 15.00 15.00 16.00 3) 101-3048 PD SERVICE 24.00 18.00 18.00 18.00 101-3049 PD DETENTION 12.00 16.00 16.00 16.00 101-4023 FIRE MARSHALL 3.00 4.00 4.00 4.00 101-4040 FD ADMINISTRATION 4.00 4.00 4.00 4.00 101-4041 FD PARAMEDIC 19.00 52.00 52.00 53.00 4) 101-4042 FD SUPPRESSION 33.00 0.00 0.00 0.00 101-4044 EDUCATION/PREVENTION 1.00 0.00 0.00 0.00 101-5016 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 1.50 1.50 0.00 5&6) 101-5036 PURCHASING 0.50 0.50 0.50 1.00 5) 101-5037 FACILITY MAINTENANCE 5.00 5.00 5.00 5.00 101-5054 LIBRARY 11.00 11.00 11.00 13.00 7) 101-6032 PLANNING 2.00 1.00 1.00 3.00 8) 101-6034 INSPECTIONS SERVICES 10.00 11.00 11.00 8.00 8) 101-6065 ENVIRONMENTAL HEALTH 1.00 1.00 1.00 2.00 8) 101-7051 LEISURE SERVICES 8.25 6.00 6.00 7.00 9) 101-7052 PARKS 18.00 18.00 18.00 18.00 101-7083 PROGRAMS & SPECIAL EVENTS 0.00 2.00 2.00 2.00 101-7084 RECREATION ADMINISTRATION 0.00 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 0.25 264.50 0.25 270.50 0.25 270.50 0.25 272.50 501-2070 WATER OFFICE 6.00 6.00 6.00 5.00 1) 501-5039 RECYCLING 1.00 1.00 1.00 1.00 501-5076 INFORMATION SERVICES 2.00 3.00 3.00 3.00 501-8066 CITY ENGINEER 4.75 4.75 4.75 4.75 501-8071 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 51.00 12.25 52.00 12.25 52.00 12.25 51.00 540-7060 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 0.25 520-7055 RECREATION CLASSES 1.00 0.00 0.00 0.00 530-7050 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 1.00 210-1052 1/2 CENT - PARKS 3.25 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 4.00 27.25 4.00 27.25 6.00 2) 29.25 TOTAL 358.00 365.00 366.00 368.00 FY 2002 Changes 1) Moved Ambulance billing clerk from W&S 2) Moved 2 Officers to CCPD 3) Moved 1 Officer to CID 4) Added a FT Fire training coordinator 5) Moved .5 purchasing clerk from Admin. Services 6) Eliminated Director of Administration position 7) Converted 4 PT library positions to 2 FT 8) Shifted personnel between divisions to reflect actual job functions. 9) Added a FT Athletic/Aquatic Coordinator 304 GENERAL FUND WATER & SEWER FUND GOLF COURSE FUND SERVICE CENTER FUND DRAINAGE UTILITY RECREATION CLASSES FUND SOFTBALL WORLD ATHLETIC COMPLEX BENEFITS/INSURANCE FUND RISK MANAGEMENT FUND CASH MANAGEMENT FUND 1/2 CENT - PARKS 1/2 CENT - LIBRARY 1/2 CENT - ECO. DEV. CRIME CONTROL DISTRICT TOTAL PERSONNEL COUNTS BY FUND 2. . 1 71.51 71. 1 27 51.00 52.00 52.00 51.00 15.25 15.25 15.25 15.25 6.00 6.00 6.00 6.00 0.25 0.25 0.25 0.25 1.00 0.00 0.00 0.00 3.25 3.25 3.25 3.25 0.00 0.00 0.00 0.00 1.50 1.50 1.50 1.50 0.50 0.50 0.50 0.50 1.00 1.00 1.00 1.00 3.25 4.25 4.25 4.25 6.00 6.00 6.00 6.00 0.50 0.50 0.50 0.50 4.00 4.00 4.00 y6.00 01-Dec-98 01-Dec-99 01-Dec-00 $339,704 13.02% 12.97% 12.97% $2,169,138 $58.50 $58.50 $58.50 $256,235 $270 $270 $270 $1,186,560 0.40% 0.40% 0.40% $66,176 $49,240 $8,212 01-Apr-86 01-Apr-86 01-Apr-86 1.45% 1.45% 1.45% $185,242 $4,260,507 I Uner $1149 $3.50 $0.80 $1150-$1599 $5.25 $1.20 $1600-$2400 $7.00 $1.60 over $2401 $8.75 $2.00 55.50 5 9.50 9.50 9.50 9.50 58.00 59.00 59.00 59.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.00 3.00 3.00 3.00 17.00 17.00 17.00 17.00 9.00 9.00 9.00 9.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 14.00 14.00 14.00 14.00 0.00 0.00 0.00 0,00 0.00 0.00 0.00 0.00 In FY 2002, the proposed budget for full-time staff includes the elimination of the Director of Administration position. Also included is a new training coordinator for the fire department, an athletic/aquatic coordinator, and 2 full-time library positions upgraded from 4 part-time. New positions included in part-time staff include a bus driver for the senior citizen bus, a field tech for the parks department, and 2 facility techs for the new parks and recreation facilities and the new police and courts building. 305 ` FY ' K` ,UPROPOSED CITY � 0.50 0.50 | 0.50 0.501.00 1.00 | Fy�pqolI '- ''ESTIMATED �� �1���0Y�E��|�� ' PpTY==CR*=°A~)*».~FF~CE: 1.00 1.00 1.00 1.00 4.00 1.00 | 1.00 '-`` 0.5O 0.50 0.00 0.50 1.50 %VILIN: 1.00 1.00 1.00 5.00 1.00 R'BD 1.00 1.00 2'GO � N»UNP | 0.50 | 0.00 | 0.00 | 1.50 2.00 i 0.50 \ 1.001.50 0.50 0.50 1.00 0.50 2.50 0.50 0.00 0.00 1.50 2.00 0.50 1.001.50 | 0.50 0.50 1.#0 1.00 1.00 1.00 1.00 4.00 1.00| 1.00 0.50 0.50 1.00 0.50 2.50 0.00 0.50 0.00 1.50 2'D8 0.50 1.00 1'5Q 0.50 101-1011 0.50 101-1011 1.00 FULL TIME 0.50 11-2O12 0.50 101-2012 1.00 101-2012 0.50 101-2012 2.50 FULL TIME 101-2U18 1U1-2O18 City Manager Deputy City Manager City Secretary Deputy City Secretary Secretary Receptionist Receptionist,- Director m[Fiscal &AdminServices Administrative Secretary | Internal Auditor � Accountant Municipal Court Mgr. Office Supervisor | Office Tech Court Clerk Bailiff[Warrant Officer City Judge Courtroom Security Officer Accounting Mgr. Accountant Ambulance Billing Clerk Office Tech 11 A000untentU Clerk 3 306 PARTMENT . ACTUAL .I PROPOSED ESMATED PROPOSED DENUMBER . POLICE ADMINISTRATION 1.00 1.00 1.00 1.00 4.00 0.00 1 0.00 jPQLICI~ PATRQI ' 1.00 4.00 4.00 27.00 16.00 1.00 53.00 1.00 12.00 13.00 1.00 1.00 1.00 1.00 4.00 0.00 I 0.00 1.00 4.00 5.00 28.00 20.00 1.00 59.00 1.00 12.00 13.00 1.00 1.00 1.00 1.00 4.00 0.00 J 0.00 1.00 4.00 5.00 28.00 20.00 1.00 59.00 1.00 12.00 13.00 POLICE CRIMINAL INVESTIGATION DIVISION 1.00 1.00 1.00 0.00 1.00 12.00 1.00 15.00 POLICE„SERVICE'; 1.00 1.00 6.00 1.00 1.00 10.00 4.00 24.00 3.00 1 3.00 0.00 1.00 12.00 1.00 15.00 1.00 0.00 1.00 1.00 1.00 10.00 4.00 18.00 3.00 1 3.00 POLICE DETENTION 1.00 1.00 11.00 15.00 12.00 16.00 0.00 1.00 12.00 1.00 15.00 1.00 1.00 1.00 1.00 4.00 1.00 1.00 1.00 4.00 5.00 25.00 101-3045 101-3045 101-3045 101-3045 FULL TIME 101-3045 PART TIME 101-3046 101-3046 101-3046 101-3046 20.00 101-3046 1.00 101-3046 56.00 FULL TIME 1.00 I 101-3046 12.00 101-3046 13.00 PART TIME JOB TC�CE - Police Chief Police Sergeant Administrative Assistant Administrative Secretary II Facility Tech Police Captain Police Lieutenant Police Sergeant Police - Corporal Police Officer Secretary I Head Sch Crossing Guard School Crossing Guard 0.00 101-3047 Police Captain 1.00 101-3047 Police Lieutenant 1.00 101-3047 Police Sergeant 13.00 101-3047 Police - Corporal 1.00 101-3047 Office Tech I 16.00 FULL TIME 1.00 0.00 1.00 1.00 1.00 10.00 4.00 18.00 3.00 3.00 1.00 15.00 16.00 1.00 0.00 1.00 1.00 1.00 10.00 101-3048 101-3048 101-3048 101-3048 101-3048 101-3048 4.00 101-3048 18.00 FULL TIME 3.00 ! 101-3048 3.00 PART TIME 1.00 101-3049 15.00 I 101-3049 16.00 FULL TIME Police Captain Police Sergeant Police - Corporal Communications Supt. Police Records Supervisor Dispatcher Police Records Clerk IDispatcher Police Sergeant Public Service Officer VLS-pcounts 3 307 � ���p~�"L,m.'"��P6�~�� 1.00 1.00 1.00 1.00 2.00 2.00 4'00 4'00 FYrFYOI.02NT PEP` ' U i NNmuwgEk FWRIE ~^ -`,.,.' ,.,q.,:�.' 1]}0 1.00 1.00 1.00 1.00 1.00 1.00 1.00 4.00 4.00 1.00 1.00 2.00 4.00 1.00 101-4023 1.00 101-4023 2.00 101-4023 4.00 FULL TIME 1.00 101'4048 1.00 101-4040 1.00 101-4040 1.00 101-4040 4.00 FULL TIME FN��. y"='=�,�����' 'p���:�'� `^` , ' 1.00 1.00 1.00 1.00 101-4041 2.00 2.00 2.00 2.00 101-4041 1.00 1.00 1.00 ' 1.00 101-4041 0.00 0.00 0.00 1.00 101-4041 3.00 3.00 3.00 3.00 101-4041 2.00 2.00 2.00 3.00 101-4041 4.00 4.00 4.00 3.00 181-4041 0.00 0.00 0.00 6.00 101-4041 4.00 4.00 4.00 3.00 101-4041 11.00 13.00 13.00 18.00 101-4041 2.00 2.00 2.00 2.00 101-4041 15.00 13.00 13.00 10.00 101-4042 1.00 1.00 1.00 2.00 101-4042 52'00 52.00 52'00 53.00 FULL TIME | / INFORMATIPN::PERVICES 0.50 0.50 0.50 0.00 1.00 1.00 1.50 0.50 0.50 2.00 2'00 2.80 HUMAN RCE$'...`:',� 1.00 1.00 0.00 0.00 2.00 2.00 1.00 1.00 4.00 4.00 JADkN r-~'�' --`'---`----� | 1.00 1.00 1.00 | 0.50 0.50 | 0.50 01)0 1.00 2.00 1.00 4.00 0.50 1.00 0.50 101-5010 2.00 FULL TIME 0.00 101-5019 1.00 101-5019 2.00 101-5019 11D0 101-5019 4.00 FULL TIME 0.00 101-5035 0.O0� 101-5035 0.00 FULL TIME J0d310F�� - -- AFChief/Fire Marshall Public Education Officer Fire Inspector Fire Chief Deputy Fire Chief Administrative Secretary | Secretary | Battalion Chief/EmoerK8ondCnord. Battalion Chief -Para Battalion Chief Training Coordinator Fire Captain Fire Lieutenant -Para Fire Lieutenant Fire Fighter - Para/Driver Fine Fighter- Driver RneRghber||-Pora Fire FighberU Fire Fighbyr- Para Fire Fighter ConnbinodEK8S/8uppnooaion 101-5016 Information Services Mgr. 101-5016 Web Designer Computer Support Specialist Personnel Mgr. Human Resources Specialist Human Resources/Benefits Tech Secretary Dir. ofAdministration Purchasing Clerk VLS-pcounts 308 | / o~Y99~00 FY� -»�CvU��L �8 `. PURCHASING � 0.50 0.000.50 | 0.50 0.00 0.50 FACILITY MAINTENANCE 1.08 1.00 2.00 5.80 1]}0 2.00 1.00 5'GO 1.00 1.00 2.00 1.00 0.00 2.00 2.00 2.00 11'QB 4.00 | 4.00 .� FYAo~01 . !DEPARTMENT� ESTIMATEDIPROPOSIED]. '`���,Nl ... '_`,--_'_'=-D._-.VEL�'_�-_,^ 1.00 1.00 INSPECTION SERVICES `... 1.00 1.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 3.00 1.00 1.00 11'D8 1.00 1.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 3.00 1.00 1.00 11'0O 0.50 101-5036 ' 0.50| 101-5038 1.00 FULL TIME 1IK0 101-5037 1I0 101-5037 1.00 101-5037 2.00 181-5037 5.00 FULL TIME 1.00 1.00 2.00 1.00 0.00 2.00 4.00 2.00 13.00 0.00 0'QQ 0.00 1.00 1.00 0.00 1.00 0.00 1.00 0.00 1.00 2.00 0.00 1.00 Q'QQ | ` 101-5054 ' 1U1-5854 101'5054 101-5054 101-5054 101-5054 101-5054 1U1-5O54 FULL TIME 1D1-5054 PART TIME 1U1-8034 1O1-O034 1O1-0034 1U1-8034 1O1-0O34 181-8O34 101-GU34 101-8O34 101'8U34 1O1-8O34 101-8034 1O1-O034 FULL TIME _�,.°L��'c^''�'`.��� Purchasing Agent Purchasing Clerk Foreman Field Tech III Field Tech U Field Tech I LibraryAdministrator Assistant Library Administrator Librarian U| Librarian U Librarian Librarian Assistant Library Aides Office Tech || I Library Aide Director ofPlanning @Oev. Planning &Dev.Services Manager Administrative Secretary IPlanning intern Planning & Dev.Services Manager Building Official Asst. Building Official Plans Examiner Inspection Services Supervisor Sanitarian Senior Inspector Inspector III |napeotorU Inspector Administrative Secretary | Secretary | / | | VL8-pnnuntn3 309 . 8ACT041}U 0.00 0.00 | 1.00 1.00 1.00 0.25 1.00 0.00 0.00 4.00 1.00 1`OO 8'25 6.00 | 6.00 1.00 1.00 3.00 1.00 1.00 1.00 1.00 4.00 3.00 0.00 0.00 1.00 18'0Q 5.00 | 5-8Q 1.00 1.00 3.00 14.00 3.00 22.00 1.00 0.00 1.00 0.00 0.00 3.00 0.00 1.00 @'08 5.00 | 5'00 1.00 1.00 3.00 1.00 2.00 0.00 1.00 4.80 3.00 1.00 0.00 1.00 18'00 5.00 | 5.00 110 1.00 3.00 14.00 3.00 22.00 ' PROGRAMS & SPECIALEVENTS | 8.00 1.00 | 0.00 1.00 | 0.00 2.00 1.00 1.00 3.00 1.00 2.00 0.00 1.00 4.00 3.00 1.00 1.00 0.00 18'88 5.00 | 5.00 1.00 1.00 3.00 14.00 3.00 22.80 DEPARTMENT .00 101-0005 1.00| 101-0085 2.00 FULL TIME 1JX0 101-7052 1.00 101-7052 3.80 101-7052 1.00 101-7052 2.00 101-7052 0.00 101-7052 1.00 101-7052 4.00 101-7052 3.00 101-7052 1.00 101-7052 1.00 101-7052 0.00 101-7052 18'08 FULL TIME 7.00( 101-7052 7'00 PART TIME 1.00 1.00 3.00 14.00 101-7053 1U1-7053 1O1-7O53 101-7O53 3.00 101-7053 22.00 PART TIME 1.00 101-7083 1.00 101-7883 2.00 FULL TIME |nepaoborU Inspector I Superintendent of Recreation Comm Services. Finance Manager Adh|edio/AqueUnoSupamisor Adh|etiu/AounUnnConndinator Adh|eUo/AouoUnoSupan/ioor Recreation Specialist Administrative Secretary Office Tech I Bldg. Attendant Dir. ofCommunity Services Park Superintendent ronannan Urban Forester Lmmdnoan Heavy Equipment Operator Field Tech ||| Field Tech U Field Tech | Adrnin Secretary Leisure Services Programmer Office Tech | Field Tech | Manager Asst. Manager Head Life Guard Life Guard Swimming Pool Cashier Special Events Supervisor Office Clerk Split from Recreation | � 3 310 , FY00�W�� �1FY U . �0� ' PROPOSED ' ED U PR NUMBER:: } / RECREATION ADMINISTRATION 0.00 0.25 0.00 | 1.00 STREET'MAINTENANCE 5.00 1.00 1.00 2.00 11'00 1.001 1.00 AN '' � 1])0 � { 2.00| 3.00 � | 1.001 1.00 EERING .0 .-.'` 0.50 0.50 0.50 1'5Q 5.00 0.00 2.00 2.00 11'0W 1.00| 1'W0 ` 0.50 0.50 0.50 1.50 0.25 1.00 1.25 - ' 2.00 5.00 0.00 2.00 2.00 11.00 1.00! 1.00 0.50 0.50 0.50 1.50 �O�r_.~��~,�=�",^~`~�~~ExP^^-~-,MP | O���| O25| D25| / / . / � . 1.00 0.25 1.00 1.00 1.00 4.25 1.00 0.25 1.00 1.00 1.00 4.25 0.25 1014084 1.00| 101-7084 1.25 FULL TIME 2])0 101-8033 5.00 101-8033 0.00 101-8033 2.00 101-8033 2.00 101'8033 11'00 FULL TIME 1.00| 101'8033 1'80 PART TIME 1.00' '''' 1'1- 64 2J0 101-8004 3.00 FULL TIME 1.00| 101-8084 1.00 PART TIME 0.50 101-8066 0.50 101-8088 0.50 101-8880 1.50 FULL TIME CommGrvo. Finance Manager AdnninSecretary || Split from Recreation Foreman Heavy Equipment Operator Field Tech U| Field Tech U Field Tech I ! Field Tech | JAnimal Shelter Attendant City Engineer Senior Civil Engineer Administrative Secretary | 0.25 101-9 060 Director of Economic DE 0.25 FULL TIME 21U-1052 21U-1U52 210-1052 Manager ofEvents & Projects Comm. Srvcs Finance Manager Heavy Equipment Operator Graphics Artist Field Tech I | / | . VLS-pcounts 311 FY99-00 I FY 00-01 FY 00-01 I FY 01-02 I DEPARTMENT ACTUAL I PROPOSED ESTIMATED I PROPOSED I NUMBER 1.00 1.00 3.00 3.00 1.00 1.00 1.00 1.00 6.00 6.00 2.00 3.00 7.00 7.00 5.00 4.00 14.00 14.00 1.00 3.00 1.00 1.00 6.00 3.00 7.00 4.00 14.00 11/2 CENT -ECONOMIC DEVELOPMENT 0.50 f 0.50 I 0.50 0.50 0.50 0.50 1.00 210-1054 3.00 210-1054 1.00 210-1054 1.00 210-1054 6.00 FULL-TIME 3.00 210-1054 7.00 210-1054 4.00 210-1054 14.00 PART TIME 0.50 I 210-1081 0.50 FULL TIME cRipecosITg.pLANpyopijENTIgwpwmigro.., 0.00 1.00 3.00 4.00 WATER BILLING 1.00 1.00 4.00 6.00 RECYCLING 1.00 1.00 0.00 0.00 1.00 1.00 1.00 3.00 3.00 4.00 4.00 1.00 1.00 4.00 6.00 too I 1.00 1.00 1.00 4.00 6.00 4.00 1.00 6.00 220-3045 220-3045 220-3045 FULL TIME 1.00 501-2070 1.00 501-2070 3.00 501-2070 5.00 FULL TIME JOB TITLE Librarian II Librarian Assistants Secretary II Library Clerk Librarian I Library Aide Library Page 1 'Director of Economic Development Assistant Police Chief Police Corporal Police Officer Billing Manager Office Tech II Utility Billing Clerk 1.00 I 1.00 I 501-5039 'Administrative Assistant 1.00 GEOGRAPHIC INFORMATION SYSTEM 1.00 1.00 1.00 n.sn o.50 0.sn 0.50 2.00 1.00 I 1.00 ENGINEERING 0.50 0.25 1.50 1.00 1.00 0.50 4.75 1.50 3.00 1.00 I 1.00 0.50 0.25 1.50 1.00 1.00 0.50 4.75 1.50 3.00 1.00 I 1.00 1.00 FULL TIME 1.00 501-5076 0 so 501-5076 1.50 501-5076 3.00 FULL TIME 1.00 501-5076 1.00 PART TIME 0.50 0.50 501-8066 0.25 0.25 501-8066 1.50 1.50 501-8066 1.00 1.00 501-8066 1.00 1.00 501-8066 0.50 0.50 501-8066 4.75 4.75 FULL TIME GIS Manager Informatinn Services Manager Computer Support Specialist IPC Technician City Engineer Asst. Director of Public Works Senior Civil Engineer Engineering Technician Inspector II Administrative Secretary I VLS-pcounts 3 312 WATER PRODUCTION l 11)U 1.00 | | | / 0.50 0.25 1.00 1.00 1.00 1.00 5'75 2.00 [ 2'00 0.50 0.25 1.00 1.00 1.00 1.00 5'75 2.002.00 | WATER: 011�TRIBIJITIQN:,. 1.00 2.00 1.00 4.00 0'25 2.00 | 2'0D 1.00 2.00 1.00 4.08 8.25 2.00 | 2.00 1.00 1.00 2.0] 1.00 3.00 7'QO 3.00 | 3.00 METERREADING � 0.00 2.00 2.00 4'00 2.00 1.00 3.00 7.88 3.003.00 | Fn Fxmx v ESTIMATED K �``� �NUWW13ER ' U TITLE'��� 1.00 1.00 501-8071 Dir. ofPublic Works 0.50 0.50 501-8071 Deputy City Manager 0.25 0.25 501-8071 Asst. Director ofPublic Works 1.00 1.00 501-8071 Public Works Superintendent 1.00 1.00 501-8071 Foreman 1.00 1.00 501-8071 Field Tech || 1.00 1.00 581-8071 Field Tech | 5'75 5'75 FULL TIME 2.00| 2.00| 501-8071 |Field Tech | 3'00 2'00 PART TIME 0.25 0.25501-8072 ' Asst. Director ofPublic Works 1lX0 1.00 501-8072 Foreman 2.00 2.00 501-8072 Heavy Equipment Operator 1.00 1.00 501-8072 Field Tech || 4.00 4.00 581-8072 Field Tech | 8.25 8.25 FULL TIME 2.00 | 2.00 | 501-8072 \Field Tech | 2'80 2-08 PART TIME - ' 110 501-8073 21X0 110 501-8073 1.00 1.00 501-8073 3.00 4.00 501-8073 7.00 7.00 FULL TIME 3.001 3.00| 501-8073 3.00 3'00 PART TIME 0.00 0.00 1.00 501-8077 2.00 2.00 1.00 501-8077 2.80 2.00 2.00 501-8077 4'00 4'08 4'00 FULL TIME Water Utilities Superintendent Heovy'EouipnnentOporotor Field Tech U| Field Tech I | Field Tech | Field Tech III Field Tech U Field Tech | | ' | / VLS-pcounts 313 U ���U � U p ''�w__-~,nr���rr�_-~.x-.�_����,�o ������.-� 7 - --- - -r-�^R | 0.50 0.50 0.50 | 0.50 0.50 0.50 0.25 0.25 0.25 0.50 0.50 0.50 0.50 0.50 8.00 0.50 0.50 1.00 2.00 2.00 1.00 1.00 1.00 1.00 0.50 0.50 0.50 0.50 0.50 0.50 1.00 1.80 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 0.00 1.00 1.50 1.50 0.50 1.00 1.80 2.00 12.25 12'25 12'25 0.50 0.50 0.50 1.00 | 1.00 1.00 | SER v��'��z� ,=�»=_,~~,,��°� ` 1.00 1.00 1.00 2.00 1.00 G'0D D~AwNA���,'���`u^ | 0.250.25 | | ` 1.00 1.00 1.00 2.00 1.00 6'00 ' ' Fn 0o~w2 PROPOSr����M t;,����r| '- 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 5U1-008U 501-9O00 501-SOOU 5O1-80GO 501-S00U 501-8UG0 501-9U80 5O1-S0HO 5014]060 501-8U00 5O1-9O0O 601-S0G0 501-9O0U 501-0O08 501-0U8O 581'000O 12.25 FULL TIME 0.50 501-9060 1.00| 501-9080 1'50 PART TIME 504-5090 504-5090 504-5U90 0.00 504-5090 1.00 504-5090 6.00 FULL TIME 0.25 | 0.25 | 0.25 | 510-8029 ' REC"^E="~ON=LA,PSE:S��� 1.00 0.00 2.00 | 3.00 \ 0.00| 520-7055 0.00 FULL TIME 3.00| 530-7055 3.00 PART TIME City Manager � U v Director nfFiscal &AdminServices Director of Economic Development Purchasing Agent Accounting Mgr. Accountant Administrative Assistant ConnnnunicnUonm/K8arketingMGR. Office Tech || Purchasing Clerk Receptionist Facilities Attendant Executive Secretary Admin. Secretary II Admin. Secretary Secretary AconuntnntU Admin. Intern Fleet & Facilities Mgc Mechanic III MaohanioU Mechanic Fleet & Foo|0eo Coordinator Asst. Director ofPublic Works |Leisuna 8ervCoordinator I Building Attendant | / 314 . � 'rx ` rxwm~=1 'A��AL/.'K PROPOSED]1ESUINIA��� � 1.00 0.25 1.00 1.00 3'25 1.00 5.00 11.00 17'W0 |` | 0.25 | U���^l 0.25 1.00 1.00 2.00 1.00 4'Q0 22.00� 22.00 | / 2.00 1.00 4'@0 22.00 | 22.00 U .���� ' �'- 530-7050 530-7050 530-7050 538-7058 FULL TIME 530-7O5O 53U-7U50 53U-7050 PART TIME 0.251 540-7060 0.25 FULL TIME 1.00 540-7062 1.00 540-7002 1.00 540-7062 1.00 540-7002 4'00 FULL TIME 22.00| 540-7082 22'00 PART TIME _ ', ,,,,,,. 1.00 1.00 548-7003 1.00 1.00 2.00 0.50 4.50 2.00 | 2.00 �U�.`i y-__',rP�-.'-' --- '-- GRILL: | 1.00 1.00 1.00 1.00 1.00 4'00 2.00 2.00 2.00 5.00 3.00 1.00 0.00 1.00 16'00 1.00 1.00 4'QO 2.00 2.00 2.00 5.00 3.00 1.00 1.00 1.00 17.80 � 54O-7O03 2.00 540-7083 0.50 540-7083 4'50 FULL TIME 2.00| 540-7003 2.88 PART TIME 1.00 1.00 1.00 1.00 4'0Q 2.00 2.00 2.00 5.00 3.00 1.00 1.00 1.00 17'QM 540-7O67 54U-7807 54U-7087 540-7O87 FULL TIME 540-7007 540-7U07 540-7U07 54O-7087 540'70G7 54O-7U07 540-7U07 540-7O07 PART TIME Head Golf Pro 00`w�v�=a����' General Manager Comm. Srvcs Finance Field Tech U| Softball World Supervisor Pro Shop GateAttendant/Cashier Concession Attendant Comm. @nxce.Finance Manager Manager mfGolf and Parks Golf Course Superintendent Auot.E;o|f Superintendent MmohmnioU lGreenskeeper Assistant Golf Pro 2nd Assistant Golf Pro Secretary | Shop Help Beverage Manager FVod& Kitchen Manager Kitchen Coordinator AnatFood and Beverage Mgr. Head Cook Aoat.Cook Oiohvvoohar Wait Staff Bevevoge/CmrtGteff Starter Help Receptionist Temp Help | ' | � 3 315 FY99-00 I FY 00.01 .ACTUAL I PROPOSED FY 00.01 FY 01.02 DEPARTMENT ESTIMATED PROPOSED NUMBER !GOLD'CONFERENCE'CENTRE. 1.00 1.00 1.00 1.00 0.50 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 GOLF CART OPERATIONS 5.00 I 5.00 5.00 5.00 PARKS AT TEXAS STAR 1.00 0.00 8.00 9.00 9.00 9.00 INSURANCE 0.50 1.00 1.50 0.50 1.00 1.50 1.00 1.00 0.50 2.50 3.00 6.00 3.00 1.00 13.00 5.00 1 5.00 0.00 9.00 9.00 1.00 1.00 0.50 2.50 3.00 6.00 3.00 1.00 13.00 540-7068 540-7068 540-7068 FULL TIME 540-7068 540-7068 540-7068 540-7068 PART TIME 5.00 I 540-7069 5.00 PART TIME 0.00 550-7078 9.00 550-7078 9.00 PART TIME Conference Center Lead Conference Centre Coordinator Secretary I Custodian Banquet Waitstaff Banquet Bartenders Banquet Chef Cart & Driving Range Attendants Concession Manager Batting Cage Attendants 0.50 1.00 1.50 WORKER'S COMP/RISK MANAGEMENT 0.50 I 0.50 I 0.50 0.50 0.50 0.50 !GASH AND DEBT MANAGEMENT 1.00 I 1.00 1 1.00 1.00 0.50 I 610-5015 1.00 I 610-5015 1.50 FULL TIME Human Resource/Risk Administrato Claims Adjuster 0.50 I 615-5017 (Human Resource/Risk Administrato 0.50 FULL TIME 1.00 I 1.00 I 620-2030 I Finance Administrator 1.00 1.00 FULL TIME VLS-pcounts 3 316 Appendix A BASIS OF ACCOUNTING The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. All governmental 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 earnings 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 governmental fund types and agency funds. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., when they become both measurable and available). "Measurable" means the amount of the transaction can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. 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 governmental 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 government 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. HOTEL/MOTEL FUND To account for the operations and expenditures for tourism and related programs of the City, primarily advertising and promotion. FLEET MAINTENANCE To account for operating costs and revenues of the Service Center which provides fleet maintenance service to all City Departments. DRUG FUND To account for revenues and expenditures of the Police Department activities in conjunction with the Fort Worth DEA Task Force and the DFW Airport DEA Task Force. INSURANCE & BENEFITS To account for the revenues and expenditures for the City's health insurance claims for all employees and retirees. 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 . 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 that 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 that 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. CDBG: Community Development Block Grant 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 Tong -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. 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 that 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 government from external 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 government for the purpose of financing services performed for the common benefit. Appenthx B ORDINANCE NO, 1496 AN ORDINANCE ADOPTING THE TAX ROLL FOR 2001; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on the 25th day of July, 2001, the Tax Assessor -Collector for the City of Euless, Texas, presented the Council with a tax roll effective for the 2001 tax year, as supplemented September 1st; and WHEREAS, the Tarrant Appraisal District has established the appraised value of certain tracts of property located within the corporate boundaries of the City of Euless, Texas; and WHEREAS, the City of Euless finds it is in the best interests of the City of Euless and the owners of those specific tracts to accept the tax roll as presented as to value submitted by the Euless Tax Assessor -Collector; Texas: NOW THEREFORE, be it ordained by the City Council of the City of Euless, SECTION 1 The tax roll for the City of Euless, Texas, as presented by the Euless Tax Assessor -Collector on the 25th day of July, 2001 and supplemented September 1st 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. PRESENTED AND GIVEN FIRST AND FINAL READING and approved at a regular meeting of the Euless City Council on the 11 th day of September, 2001, by a vote of 6 ayes, 0 nays, and 0 abstentions. APPROVED: Mary Lib Valeh, Mayor ATTEST: usan Grim, AMC, City Secretary APPROVED AS TO FORM: Bob McFarland, C y At ORDINANCE NO. 1496, Page 2 of 2 B-2 ORDINANCE NO. 1495 AN ORDINANCE ADOPTING THE OFFICIAL OPERATING AND CAPITAL BUDGET FOR THE CITY OF EULESS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2001, AND ENDING SEPTEMBER 30, 2002; AND AMENDING THE BUDGET FOR FISCAL YEAR BEGINNING OCTOBER 1, 2000, AND ENDING SEPTEMBER 30, 2001 PROVIDING FOR THE INVESTMENTS OF FUNDS; PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. WHEREAS, on August 28, 2001, the Euless City Council held a Public Hearing on its proposed budget for the fiscal year beginning October 1, 2001, and ending September 30, 2002; and WHEREAS, the proposed budget was on file in the office of the City Secretary of the City of Euless since July 27, 2001, 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, 2001, and ending September 30, 2002, 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: 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 Police Drug / State Award Local Law Enforcement Block Grant FY 2001 Revised (Expenditures) $19,239,463 $13,337,617 $3,168,777 $307,560 $717,209 $1,547,420 $666,252 $512,000 $248,553 $450, 000 $562,493 $70,480 $764,637 $3,591,711 $101,266 $1,128,707 $1,015,000 $2,345,783 $641, 500 $972,807 $94,690 $9,608,784 $1,212,767 $6,338 $65,519 FY 2002 (Expenditures) $22,474,225 $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 $4,189,117 $130,865 $1,159,476 $1, 392, 837 $2,561,847 $667,200 $971,506 $114,615 $9, 786, 441 $976, 700 $ -0- $ -0- THAT Capital Project Fund expenditures are to be increased (decreased) 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 General CIP Half Cent Capital Police Facility Construction Fund Wastewater Impact Fee Drainage CIP FY 2001 (Expenditures) $900,400 $100,000 $249,012 $716,803 $25,000 $11,150,811 $500,000 $ -0- FY 2002 (Expenditures) $1,651,571 $425,000 $291,759 $705,217 $25,000 $ -0- $ -0- $50,000 ORDINANCE NO. 1495, Page 2 of 3 B-4 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 28th day of August, 2001, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: c2iA) Mary Lib S'aleh, Mayor ATTEST: Susan'Crim, C City Secretary APPROVED AS TO FORM: 'f/ !7 _ / L`btit./ /City Attorney ORDINANCE NO. 1495, Page 3 of 3 B-5 ORDINANCE NO. 1494 AN ORDINANCE ADOPTING A TAX RATE FOR THE CITY OF EULESS FOR THE YEAR 2001; PROVIDING FOR CERTAIN EXEMPTIONS THERETO; PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. WHEREAS, on August 28, 2001, the Euless City Council held a public hearing on the proposed budget for the fiscal year 2001-2002; and WHEREAS, the proposed budget for the fiscal year 2001-2002 was approved and adopted by the Euless City Council at regular meeting on August 28, 2001; and WHEREAS, all citizens and interested persons were given an opportunity to be heard regarding the proposed budget and proposed tax rate; and WHEREAS, due notice of such meetings was published according to law; 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 2001 be 0.497254 per $100 valuation, 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 $0.311966 (b) For the Interest and Sinking Fund levied on the $100 valuation $0.185288 Total Levy $0.497254 SECTION 3 THAT there shall be exempted from the valuation of all residential homesteads for which proper application shall have been made, an amount equal to twenty percent (20%) of the assessed value of such residential homestead. The exemption shall be granted to any such residential homestead and improvements qualifying for same as provided by law. SECTION 4 THAT there shall be exempted the sum of Thirty Thousand Dollars ($30,000.00) 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, 2001 and shall be payable not later than January 31, 2002. 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. 1494 , Page 2 of 3 B-7 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 GIVEN FIRST AND FINAL READING and approved at a regular meeting of the Euless City Council on the 11 th day of September, 2001, by a vote of 6 ayes, 0 nays, and 0 abstentions. APPROVED: Mary Lib ATTEST: 24-dI J leh, Mayor puSan'C� im M.CC ityary APPROVED £ TO FORM: Bob ' cFarland, ify ney ORDINANCE NO. 1494 , Page 3 of 3 B-8 Appendix C MULTI YEAR FINANCIAL PLAN Introduction The City of Euless Multi -Year Financial Plan is presented for 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 FY2002 and the impact of recommended major capital projects through FY2006. 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 request for all major funds were submitted by the directors. Only a limited number of request have been included in the plan as recommended and funded. The remainder of the items is shown in the Other Information Section and can only be funded if excess fund balance becomes available. Items recommended and funded have been included in the Proposed Supplemental or Proposed Capital section of each fund's presentation. Supplemental items are also included in subsequent year's baseline expenditures. 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 modest growth levels. Baseline expenditures have been held to current levels except for a 5% pay plan, $300,000 for street overlay, and $100,000 for sidewalks. 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 proposed bond issues for the construction, gas line relocation, and overlay of Pipeline Road as well as several other major projects, which are detailed in the Capital Improvements Document. Eauioment Realacement 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 C-1 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 debt service for the construction of Phase III at the Parks at Texas Star and increased funding for library materials. No other significant changes are proposed. Crime Control and Prevention District This fund includes proposed supplemental including a crime investigator and two police officers. Proposed capital consists an upgrade to the communication center. No other significant changes are proposed. Short -Term Motor Vehicle Tax Fund Revenue has been budgeted based on current collections at $11,000,000 each year. Two-thirds of this revenue will be 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. These include upgrades to Midway Recreation, Building D renovation, a siren system, and Gateway Blvd in FY2002. Future projects proposed include renovation of Building A and B, Fuller Wiser connector, enhancement of City trails, and assistance with Phase III of the Parks at Texas Star. This plan also includes a recommended minimum reserve in the short-term motor vehicle fund of $2,000,000 to offset any future economic changes. Water and Sewer Fund The plan includes a 3% 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. Proposed supplemental includes two field techs for public works. Efforts were made to include $50,000 for water utility rehab, $50,000 for sewer rehab, and funding for an annual CDBG program in the baseline expenditures. However, due to reserve requirements, these have been included as proposed capital and can only be funded if excess reserves become available. Proposed capital also includes funding for manhole rehabilitation and computer equipment replacement. Increased debt service transfers are proposed to cover bond issues recommended in the Capital Improvements Plan. A 100 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, rehab of Fuller Drive and Central Drive water storage, 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. Proposed capital includes a hydraulic press and engine analyzer, which can be purchased from existing fund balance. Golf Course Fund The golf course fund includes an increase for additional part time help with no other proposed capital. 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 for the proposed pay plan. No supplemental is proposed however, capital request 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. 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 * Aquatic Center Operations Proposed Supplemental Proposed Capital Other (See Capital Request) Transfer to Insurance Street Overlay Sidewalks Athletic Complex Design IS Replacements Fire Equipment Total Capital General Fund Executive Summary Base Year Budget 2001-02 0.497254 ($0.0175) $18,431,983 $180,173 $730,020 0.040518 $19,711,978 $0 $0 $763,439 $99,355 $20,574,772 so $909,818 $150,000 $300,000 $100,000 $100,000 $339,635 $1,899,453 Year 1 Projected 2002-03 0.504754 $0.0075 $18,984,942 $185,578 $1,500,000 0.080829 $20,548,407 $300,000 $100,000 $861,672 $0 $21,810,079 so $150,600 $12,200 $162,800 *FY2001-02 supplemental is included in departmental expenditures. Year 2 Projected 2003-04 0.512254 $0.0075 $19,554,491 $191,145 $1,600,000 0.083706 $21,522,250 $300,000 $100,000 $903,979 $0 $22,826,229 $0 $94,650 $69,200 $163,850 Year 3 Projected 2004-05 0.529754 $0.0175 $20,141,125 $196,880 $2,000,000 0.101585 $22,526,076 $300,000 $100,000 $901,483 $0 $23,827,559 $180,000 $180,000 $118,625 $13,065 $131,690 Year 4 Projected 2005-06 0.539754 $0.0100 $20,745,359 $202,786 $2,000,000 0.098626 $23,684,162 $300,000 $100,000 $910,358 $0 $24,994,520 $0 $119,100 $19,665 $138,765 C-4 BEGINNING BALANCE General Fund Five Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2001-02 2002-03 2003-04 2004-05 2005-06 5,574,834 3,613,826 3,741,245 3,831,753 3,960,163 REVENUES Ad valorem taxes 5,620,774 6,064,288 6,530,105 6,916,491 7,434,155 Delingent taxes 60,650 60,650 60,650 60,650 60,650 Penalties 35,130 35,130 35,130 35,130 35,130 Sales taxes 5,913,532 6,090,938 6,273,666 6,461,876 6,655,732 Franchise taxes 3,034,481 3,125,515 3,219,281 3,315,859 3,415,335 Park fees - pools 15,000 15,000 15,000 15,000 15,000 Fines and fees 3,056,195 3,117,319 3,179,665 3,243,259 3,308,124 Licenses and permits 622,889 635,347 648,054 661,015 674,235 Interest Income 280,000 300,000 325,000 325,000 325,000 Grants 318,116 307,772 323,160 339,318 356,284 Transfers from car rental 730,020 1,500,000 1,600,000 2,000,000 2,000,000 Transfer from other funds 682,230 702,697 723,778 745,491 767,856 Miscellaneous 144,200 145,642 147,098 148,569 150,055 Total Revenues 20,513,217 22,100,298 23,080,587 24,267,658 25,197,557 EXPENDITURES Administration (460,804) (460,804) (460,804) (460,804) (460,804) Finance & Administrative Services (1,433,633) (1,433,633) (1,433,633) (1,433,633) (1,433,633) Police Protection (6,667,083) (6,667,083) (6,667,083) (6,667,083) (6,667,083) Fire Protection (4,408,888) (4,408,888) (4,408,888) (4,408,888) (4,408,888) Planning & Development (814,767) (814,767) (814,767) (814,767) (814,767) Community Services (2,605,580) (2,605,580) (2,605,580) (2,605,580) (2,785,580) Public Works (1,603,495) (1,603,495) (1,603,495) (1,603,495) (1,603,495) Non -Departmental - Operating (2,481,167) (3,815,829) (4,831,979) (5,833,309) (6,820,270) Operating Expenditures (20,475,417) (21,810,079) (22,826,229) (23,827,559) (24,994,520) Non -Departmental - One -Time (99,355) 0 0 0 0 Total Expenditures (20,574,772) (21,810,079) (22,826,229) (23,827,559) (24,994,520) Designated Reserves Minimum Reserves per Policy (123,862) (25,000) (25,000) (25,000) (25,000) (3,365,822) (3,585,218) (3,752,257) (3,946,448) (4,108,688) Available for Supplemental 37,800 290,219 254,358 440,099 203,037 Proposed Supplemental 0 0 (180,000) 0 Remaining Supplemental 37,800 290,219 254,358 260,099 203,037 Additional Available for Capital 1,985,795 3,607 (36,012) (139,695) (173,526) Total Available for Capital 2,023,595 293,826 218,346 120,405 29,511 Proposed Capital (1,899,453) (162,800) (163,850) (131,690) (138,765) Remaining Funds Available 124,142 131,026 54,496 (11,285) (109,254) ENDING FUND BALANCE 3,613,826 3,741,245 3,831,753 3,960,163 4,024,434 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 1¢ tax l&S Rate General Fund Total Tax Rate Rollback l&S Rollback M&O Total Rollback Rate M&O Rollback Amount 'Tax Rate Equiv - Motor Vehicle Tax Staffing Variable Full-time positions Part time positions 18,431,983 18,984,942 19,554,491 20,141,125 20,745,359 180,173 185,578 191,145 196,880 202,786 0.185288 0.177975 0.170623 0.178448 0.173153 0.311966 0.326779 0.341631 0.351306 0.366601 0.497254 0.504754 0.512254 0.529754 0.539754 0.185288 0.177975 0.170623 0.178448 0.173153 0.354080 0.327110 0.342642 0.358215 0.368359 0.539368 0.505085 0.513265 0.536663 0.541512 6,526,397 6,210,164 6,700,186 7,214,847 7,641,749 0.040518 0.080829 0.083706 0.101585 0.098626 272.5 272.5 272.5 274.5 274.5I 59.5 59.5 59.5 59.5 59.5 Note. Non -departmental operating includes street overlay - $300,000, sidewalks - $100,000 , 5% salary plan & increase in equipment depreciation. Collection Rate for M&O is 97 75%. C-5 Revenue Property Taxes ourCf General Fund Five Year Plan Revenue Assumptions 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 I Betterment Contributions I Transfers ASSUMptio n 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 3% Based on 25% of projected sales tax revenues. Projections based on average growth of 3%. 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 1 %. Projections assume a 5% increase for salaries each year. Based on 5% increase for salaries each year. Grant expires FY2002. Projected to remain flat. Projected average growth of 3%. 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 2001-02 2002-03 * 2003-04 * 2004-05 * 2005-06 * 466,718 458,705 450,705 442,705 434,705 REVENUES Ad valorem taxes 3,415,225 3,378,850 3,336,452 3,594,148 3,592,117 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 15,000 15,000 15,000 15,000 15,000 Transfer from Car Rental 204,756 520,100 615,721 609,792 618,523 Transfer from CCPD 500,000 500,000 500,000 500,000 500,000 Total Revenues 4,161,981 4,440,950 4,494,173 4,745,940 4,752,640 EXPENDITURES Principal (1,584,866) (1,822,838) (1,996,815) (1,920,000) (2,220,000) Interest (2,580,628) (2,621,612) (2,500,858) (2,829,440) (2,536,140) Bank Charges (4,500) (4,500) (4,500) (4,500) (4,500) Total Expenditures (4,169,994) (4,448,950) (4,502,173) (4,753,940) (4,760,640) Minimum Reserves per Policy (347,500) (370,746) (375,181) (396,162) (396,720) ENDING FUND BALANCE 458,705 450,705 442,705 434,705 426,705 Tax Rate Variable Assessed Taxable Value/$100 18,431,983 18,984,942 19,554,491 20,141,125 20,745,359 Amount generated by 1¢ tax 180,173 185,578 191,145 196,880 202,786 l&S Rate General Fund Total Tax Rate Rollback I&S Rollback M&O Total Rollback Rate 0.185288 0.177975 0.170623 0.178448 0.173153 0.311966 0.326779 0.341631 0.351306 0.366601 0.497254 0.504754 0.512254 0.529754 0.539754 0.185288 0.177975 0.170623 0.178448 0.173153 0.354080 0.327110 0.342642 0.358215 0.368359 0.539368 0.505085 0.513265 0.536663 0.541512 M&O Rollback Amount 6,526,397 6,210,164 6,700,186 7,214,847 7,641,749 Tax Rate Equiv - Motor Vehicle Tax 0.011364 0.028026 0.032212 0.030973 0.030501 Debt Issuance Variable: Beginning debt outstanding** 36,904,519 38,519,653 38,221,815 49,148,476 47,228,476 Principal retired (1,584,866) (1,822,838) (1,996,815) (1,920,000) (2,220,000) Principal Issued Pipeline Road 3,200,000 Pipeline Road Gas Line 1,000,000 West Pipeline Overlay 525,000 Town Crossing Bridge 775,000 Glade Road ROW 698,476 Raider Drive 450,000 Aquatic Center 9,500,000 Fire Station # 3 Reconstruction 1,500,000 Public Works Facility 2,510,408 Total Principal Issued 3,200,000 1,525,000 12,923,476 0 2,510,408 Ending debt outstanding 38,519,653 38,221,815 49,148,476 47,228,476 47,518,884 • Assume $50,000 drawdown of fund balance " 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 2001-02 2002-03 2003-04 2004-05 2005-06 BEGINNING BALANCE 649,465 581,008 350,360 731,774 679,586 REVENUES Transfer - General Fund * 360,810 433,800 545,971 645,818 722,421 Transfer -Softball World 1,199 1,337 1,404 1,565 1,745 Transfer - Water/Sewer 53,704 59,880 62,874 70,105 78,166 Transfer - Drainage 1,406 1,568 1,646 1,835 2,046 Transfer - Service Center 6,465 7,208 7,569 8,439 9,410 Transfer from Car Rental Tax 247,959 533,959 322,500 237,500 302,000 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 694,543 1,060,752 964,964 988,262 1,138,788 EXPENDITURES Equipment Purchases (763,000) (445,400) (498,550) (565,450) (385,821) Total Expenditures (763,000) (445,400) (498,550) (565,450) (385,821) Available for Capital 581,008 1,196,360 816,774 1,154,586 1,432,553 Proposed Capital: Ambulance 0 (118,000) 0 0 (120,000) Grader (168,000) Caterpillar Paver (182,000) Case Loader (85,000) Ladder Truck 0 (560,000) 0 0 0 Pumper Truck 0 0 0 (475,000) Proposed Capital 0 (846,000) (85,000) (475,000) (302,000) ENDING FUND BALANCE 581,008 350,360 731,774 679,586 1,130,553 (Depreciation Rate 55% 55% 55% 55% 55%1 *FY2003-2005 includes depreciation on ambulance and ladder truck purchased by car rental fund. BEGINNING BALANCE REVENUES Sales taxes Interest Income Total Revenues EXPENDITURES Parks Library Economic Development Non -Departmental - Operating Operating Expenditures Non -Departmental - One Time Total Expenditures Designated Reserves * Minimum Reserves per Policy Available for Supplemental Proposed Supplemental: Parks @ Texas Star III Debt Proposed Supplemental Remaining Supplemental Additional Available for Capital Total Available for Capital Proposed Capital: Other (See Capital Request) Advertising Library Materials Proposed Capital Remaining Funds Available ENDING FUND BALANCE Staffing Variable: Full-time positions Part time positions Half Cent Sales Tax Fund Five Year Financial Plan Base Year Budget 2001-02 863,959 2,278,926 50,000 2,328,926 Year 1 Year 2 Year 3 Year 4 Projected Projected Projected Projected 2002-03 2003-04 2004-05 2005-06 631,038 649,753 566,537 511,757 2,347,294 2,417,713 2,490,244 2,564,951 50,000 50,000 50,000 50,000 2,397,294 2,467,713 2,540,244 2,614,951 (476,491) (476,491) (476,491) (476,491) (476,491) (353,837) (353,837) (353,837) (353,837) (353,837) (199,059) (193,059) (193,059) (193,059) (193,059) (1,244,906) (1,275,192) (1,305,936) (1,337,487) (1,369,593) (2,274,293) (2,298,579) (2,329,323) (2,360,874) (2,392,980) (8,100) (2,282,393) (2,298,579) (2,329,323) (2,360,874) (2,392,980) (63,636) (500,000) (27,805) (27,805) (27,805) (27,805) (500,000) (500,000) (500,000) (500,000) 54,633 98,715 138,390 179,370 221,971 0 54,633 292,223 346,856 (179,454) (25,000) (75,000 (279,454 67,402 631,038 10.75 14.0 (131,605) 0 (131,605) 98,715 103,233 201,948 (80,000) 80,000) 121,948 649,753 10.75 14.0 6,785 121,948 128,732 (90,000) (90,000) 38,732 566,537 10.75 14.0 Average annual debt service for tax notes which will be paid in full FY 2002 plus capital equipment lease. (134,150) (134,150) 45,220 38,732 83,952 (100,000) (100,000) (16,048) 511,757 10.75 14.0 (131,400) (131,400) 90,571 (16,048) 74,524 (110,000) (110,000) (35,476) 492,329 10.75 14.0 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 2001-02 2002-03 2003-04 2004-05 2005-06 546,588 326,141 160,732 211,383 219,631 REVENUES Sales taxes 1,157,390 1,192,112 1,227,875 1,264,711 1,302,653 Interest Income 15,000 15,000 15,000 15,000 15,000 Total Revenues 1,172,390 1,207,112 1,242,875 1,279,711 1,317,653 EXPENDITURES Police Protection (545,589) (560,735) (580,366) (712,988) (793,265) Transfer to Debt Service (500,000) (500,000) (500,000) (500,000) (500,000) Total Expenditures (1,045,589) (1,060,735) (1,080,366) (1,212,988) (1,293,265) Available for Supplemental 126,801 146,377 162,509 66,723 24,388 Proposed Supplemental: Crime Scene Officer (55,929) Police Officer (55,929) (58,475) Proposed Supplemental 0 (111,858) (58,475) 0 Remaining Supplemental 126,801 146,377 50,651 8,248 24,388 Additional Available for Capital 546,588 326,141 160,732 211,383 219,631 Total Available for Capital 673,389 472,518 211,383 219,631 244,019 Proposed Capital (347,248) (311,786) 0 0 0 ENDING FUND BALANCE 326,141 160,732 211,383 219,631 244,019 Staffing Variable: Full-time positions Part time positions 6.0 6.0 8.0 0.0 0.0 0.0 9.0 9.0 0.0 0.0 C-10 BEGINNING BALANCE REVENUES Motor Vehicle Tax Interest Income Transfer from Golf CIP Total Revenues EXPENDITURES DFW Rebate Transfer to Equip Replacement Transfer to Debt Service Transfer to General Fund Total Expenditures Minimum Reserves per Policy Available for Supplemental Additional Available for Capital Total Available for Capital Proposed Capital: Midway Recreation Upgrade Building D Renovation Rotating Siren System Gateway Blvd Fuller Wiser Connector Building A Renovation Building B Renovation City Wide Trail Enhancement Parks @ Texas Star III Proposed Capital ENDING FUND BALANCE Short -Term Motor Vehicle Tax Fund Five Year Financial Plan Base Year Budget 2001-02 3,762,038 11,000,000 250,000 98,994 11,348,994 (7,333,333) (247,959) (204,756) (730,020) (8,516,068) (2,000,000) 2,832,926 1,762,038 4,594,964 (422,000) (283,217) (140,156) (425,000) Year 1 Year 2 Projected Projected 2002-03 2003-04 5,324,591 2,107,643 11,000,000 11,000,000 250,000 250,000 98,994 98,994 11,348,994 11,348,994 (7,333,333) (7,333,333) (533,959) (322,500) (520,100) (615,721) (1,500,000) (1,600,000) (9,887,392) (9,871,554) Year 3 Projected 2004-05 2,347,693 11,000,000 250,000 98,994 11,348,994 (7,333,333) (237,500) (609,792) (2,000,000) (10,180,625) (2,000,000) (2,000,000) (2,000,000) 1,461,602 1,477,440 3,324,591 107,643 4,786,193 1,585,083 (450,000) (978,550) (837,390) (1,250,000) (2,000,000) (400,000) (1,270,373) (4,678,550) (1,237,390) 5,324,591 2,107,643 2,347,693 1,168,369 347,693 1,516,062 0 Year 4 Projected 2005-06 3,516,062 11,000,000 250,000 98,994 11,348,994 (7,333,333) (302,000) (618,523) (2,000,000) (10,253,856) (2,000,000) 1,095,138 1,516,062 2,611,200 0 3,516,062 4,611,200 RATES Water Base Rate Water Consumption Rate Sewer Base Rate Sewer Consumption Rate Water and Sewer Fund Executive Summary Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2001-02 2002-03 2003-04 2004-05 2005-06 $7.00 $7.00 $7.00 $7.00 $7.00 $2.34 $2.34 $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 EXPENDITURES Departmental Expenditures $11,320,292 $11,583,612 $11,895,417 $12,222,995 $12,575,029 Salary Package (4%) $88,380 $134,531 $141,176 $137,567 $139,725 Transfer to Debt Service $492,082 $491,247 $678,483 $677,309 $543,697 Non -Department - One Time $139,360 $0 $0 $0 $0 Total Expenditures $12,040,114 $12,209,390 $12,715,076 $13,037,871 $13,258,451 PROPOSED SUPPLEMENTAL Field Tech - Sewer $0 $0 $0 $0 $22,848 Field Tech - Water $0 $0 $0 $22,848 $0 Proposed Supplemental $0 $0 $0 $22,848 $22,848 PROPOSED CAPITAL Other (See Capital Request) $187,000 $0 $0 $0 $0 Transfer to CIP - WW Line Replacemen $605,000 $0 $0 $0 $0 Tranfer to CIP - Well Rehabilitation $600,000 $0 $0 $0 $0 Transfer to CIP - Effluent Water Main $250,000 $0 $0 $0 $0 CDBG $31,571 $252,000 $211,000 $272,000 $157,000 Utility Rehab- Water $0 $50,000 $50,000 $50,000 $50,000 Utility Rehab -Sewer $65,000 $50,000 $50,000 $50,000 $50,000 Utility Rehab- Manholes $100,000 $50,000 $50,000 $0 $0 IS Replacement Schedule $0 $105,975 $48,750 $90,800 $112,000 Proposed Capital $1,838,571 $507,975 $409,750 $462,800 $369,000 ,BEGINNING BALANCE Water and Sewer Five Year Financial Plan Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2001-02 2002-03 2003-04 2004-05 2005-06 4,484,386 2,515,222 2,050,083 1,808,463 1,539,192 REVENUES Water Service 7,300,000 7,519,000 7,997,626 8,237,555 8,484,681 Sewer Service 3,592,859 3,700,645 3,811,664 3,926,014 4,043,794 Sanitation Service 106,065 109,247 112,524 115,900 119,377 Sale of New Meter/Reconnect 89,050 90,831 92,648 94,501 96,391 Inspection Fees 35,416 36,124 36,847 37,584 38,335 Penalties/Miscellaneous 156,000 157,560 159,136 160,727 162,334 Interest Income 300,000 300,000 325,000 325,000 350,000 Initiation & Transfer Fees 26,000 26,520 27,050 27,591 28,143 Recycling Fees 272,250 280,418 288,830 297,495 306,420 Transfers 31,881 31,881 31,881 31,881 31,881 Total Revenues 11,909,521 12,252,226 12,883,206 13,254,248 13,661,357 EXPENDITURES Utility Billing (288,329) (288,329) (288,329) (288,329) (288,329) Recycling (78,374) (78,374) (78,374) (78,374) (78,374) Geographic Information Sys. (293,875) (293,875) (293,875) (293,875) (293,875) City Engineer (485,292) (485,292) (485,292) (485,292) (485,292) Water Production (4,243,164) (4,354,164) (4,468,494) (4,586,254) (4,707,547) Water Distribution (485,056) (485,056) (485,056) (485,056) (507,904) Sewer & Treatment (1,768,695) (1,809,945) (1,852,433) (1,896,195) (1,941,268) Meter Reading (141,920) (141,920) (141,920) (141,920) (141,920) Non -Departmental - Operating (4,116,049) (4,272,435) (4,621,303) (4,782,576) (4,813,942) Operating Expenditures (11,900,754) (12,209,390) (12,715,076) (13,037,871) (13,258,451) Non -Departmental - One Time (139,360) Total Expenditures (12,040,114) (12,209,390) (12,715,076) (13,037,871) (13,258,451) Designated Reserves Minimum Reserves per Policy (31,311) 0 0 0 0 (2,445,360) (2,508,779) (2,612,687) (2,683,709) (2,729,034) Available for Supplemental 8,767 42,836 168,130 216,377 402,906 Proposed Supplemental 0 0 (22,848) (22,848) Remaining Supplemental 8,767 42,836 168,130 193,529 380,058 Additional Available for Capital 1,868,355 6,443 (562,604) (875,246) (1,189,842) Total Available for Capital 1,877,122 49,279 (394,474) (681,717) (809,784) Proposed Capital * (1,838,571) (507,975) (409,750) (462,800) (369,000) Remaining Funds Available 38,551 (458,696) (804,224) (1,144,517) (1,178,784) 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 2,515,222 2,050,083 1,808,463 1,539,192 1,550,250 $7.00 $2.34 $5.20 $1.39 51.00 9.50 $7.00 $2.34 $5.20 $1.39 51.00 9.50 $7.00 $2.44 $5.20 $1.39 51.00 9.50 * Can only be funded if excess reserves become available. Minimum reserve levels must be achieved. $7.00 $2.44 $5.20 $1.39 52.00 9.50 $7.00 $2.44 $5.20 $1.39 53.00 9.50 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 8z Sewer Fund Revenue Assumptions MPti Projected slight increase due to growth of budget. Average growth of 3% over FY02 budget. Based on 3% growth over three-year average revenue with a 10¢ rate increase in FY2003. Based on 3% growth over three-year average revenue. Based on 2% growth over FY02 budget. Based on 2% growth over FY02 budget. Based on 2% growth over FY02 budget. Based on 1% growth over FY02 budget. Based on 2% growth over FY02 budget. Based on 2% growth over FY02 budget. Based on 3% growth over FY02 budget. 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 2001-02 2002-03 2003-04 2004-05 2005-06 29,392 0 0 0 0 REVENUES Transfer from W&S Operations 492,082 491,247 678,483 677,309 543,697 Transfer from Impact Fees 291,759 0 0 0 Total Revenues 783,841 491,247 678,483 677,309 543,697 EXPENDITURES Principal (580,000) (290,000) (285,000) (335,000) (220,000) Interest (231,233) (199,247) (391,483) (340,309) (321,697) Bank Charges (2,000) (2,000) (2,000) (2,000) (2,000) Total Expenditures (813,233) (491,247) (678,483) (677,309) (543,697) Minimum Reserves per Policy * (336,354) (309,972) (519,642) (510,755) (501,614) ENDING FUND BALANCE 0 0 0 0 0 Debt Issuance Variable: Beginning debt outstanding 4,170,000 3,590,000 6,360,000 6,075,000 5,740,000 Principal retired (580,000) (290,000) (285,000) (335,000) (220,000) Principal Issued Highway 360 Water Crossing 300,000 Rehab Central Dr. Water Storage 500,000 Rehab Fuller Dr. Ground Storage 200,000 W. Pipeline Water Main 1,000,000 Wastewater Line Replacement 1,060,000 Total Principal Issued 3,060,000 Ending debt outstanding 3,590,000 6,360,000 6,075,000 5,740,000 5,520,000 BEGINNING BALANCE Service Center Fund Five Year Financial Plan Base Year Year 1 Year 2 Year 3 Year 4 Budget Projected Projected Projected Projected 2001-02 2002-03 2003-04 2004-05 2005-06 38,329 25,329 25,329 25,329 25,329 REVENUES Transfer from W&S Fund 765,615 782,129 799,591 817,240 834,432 Total Revenues 765,615 782,129 799,591 817,240 834,432 EXPENDITURES Service Center (765,615) (782,129) (799,591) (817,240) (834,432) Total Expenditures (765,615) (782,129) (799,591) (817,240) (834,432) Designated Reserves (21,405) (21,405) (21,405) (21,405) (21,405) PROPOSED CAPITAL Hydraulic Press (6,000) 0 0 0 Engine Analyzer (7,000) 0 0 0 Proposed Capital (13,000) 0 0 0 0 ENDING FUND BALANCE 25,329 25,329 25,329 25,329 25,329 Staffing Variable: Full-time positions Part time positions 6.0 6.0 6.0 0.0 0.0 0.0 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 2001-02 2002-03 2003-04 2004-05 2005-06 511,055 401,531 581,166 832,402 1,121,040 REVENUES Green Fees 1,738,538 1,762,488 1,803,200 1,856,500 1,915,200 Driving Range Fees 62,160 64,266 64,680 65,175 65,835 Cart/Club Rental Fees 574,980 576,460 580,160 584,600 590,520 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 273,217 286,878 291,181 295,549 299,982 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 291,375 292,125 294,000 296,250 299,250 Interest Income 7,215 7,421 7,537 7,680 7,829 General Fund Tax Rebate 10,570 11,098 11,150 11,200 11,300 Transfer from Hotel/Motel 96,000 96,000 96,000 96,000 96,000 Total Revenues 4,079,593 4,130,419 4,194,783 4,274,116 4,357,488 EXPENDITURES Golf Course Maintenance (833,891) (807,000) (819,105) (835,487) (848,019) Golf Course Pro Shop (503,508) (497,718) (501,596) (505,385) (512,337) Golf Course Food & Beverage (975,421) (893,609) (900,682) (907,739) (913,275) Conference Center (202,185) (276,400) (278,460) (284,000) (293,000) Cart/Driving Range Operations (243,569) (253,175) (254,016) (255,960) (258,552) Non -Departmental - Operating (1,257,593) (1,183,882) (1,189,688) (1,196,907) (1,205,639) Operating Expenditures (4,016,167) (3,911,784) (3,943,547) (3,985,478) (4,030,822) Non -Departmental - One Time (45,450) Total Expenditures (4,061,617) (3,911,784) (3,943,547) (3,985,478) (4,030,822) Designated Reserves (765,331) (762,763) (673,485) (674,741) (671,101) Minimum Reserves per Policy (825,240) (803,791) (810,318) (818,934) (828,251) Available for Supplemental 63,426 218,635 251,236 288,638 326,666 Proposed Supplemental 0 (39,000) 0 0 0 Proposed Supplemental 0 (39,000) 0 0 0 Remaining Supplemental 63,426 179,635 251,236 288,638 326,666 Additional Available for Capital (1,124,966) (1,165,023) (902,637) (661,273) (378,312) Total Available for Capital (1,061,540) (985,388) (651,401) (372,635) (51,646) Proposed Capital: Irrigation Controller (13,500) Conference Center - Equipment (14,000) Clubhouse Facility Contingency (100,000) Proposed Capital (127,500) 0 0 0 0 Remaining Funds Available (934,040) (985,388) (651,401) (372,635) (51,646) ENDING FUND BALANCE 401,531 581,166 832,402 1,121,040 1,447,706 Staffing Variable: Full-time positions Part time positions (Workforce) 15.25 17.25 18.25 18.25 20.25 59.0 59.0 59.0 59.0 59.0 C-17 BEGINNING BALANCE REVENUES Tournament Fees Concessions Memberships/Leagues Admissions Advertising Sales of Goods Interest Income Transfer from Athletic Complex Total Revenues EXPENDITURES Softball Operations Transfer to Debt Service Total Expenditure Designated Reserves Minimum Reserves per Policy Available for Supplemental Additional Available for Capital Total Available for Capital Proposed Capital: Irrigation - Phase II PC -Replacement POS System Field Light Replacement Fence/Equipment Replacement FF&E Repairs - Building Proposed Capital Remaining Funds Available ENDING FUND BALANCE Staffing Variable: Full-time positions Part time positions (Workforce) Softball World Fund Five Year Financial Plan Base Year Budget 2001-02 553,048 130,000 350,000 370,000 90,000 20,000 130,000 5,000 31,416 1,126,416 (872,894) (158,582) (1,031,476) (131,024) (211,947) 94,940 210,077 305,017 (125,000) (3,000) (128,000) 177,017 519,988 3.25 Year 1 Year 2 Year 3 Year 4 Projected Projected Projected Projected 2002-03 2003-04 2004-05 2005-06 519,988 378,774 447,614 535,356 140,000 140,000 145,000 145,000 360,000 365,000 370,000 379,000 370,000 370,000 375,000 380,000 120,000 130,000 140,000 150,000 27,500 30,000 32,500 35,000 130,000 130,000 130,000 130,000 5,000 5,000 5,000 5,000 31,771 32,070 32,308 32,015 1,184,271 1,202,070 1,229,808 1,256,015 (897,509) (921,882) (929,526) (935,253) (159,856) (161,348) (162,540) (163,726) (1,057,365) (1,083,230) (1,092,066) (1,098,979) (131,217) (131,613) (131,962) (132,269) (217,267) (222,582) (224,397) (225,818) 126,906 118,840 137,742 157,036 171,504 24,579 91,255 177,269 298,410 143,419 228,997 334,305 (18,120) (250,000) (268,120) 30,290 378,774 4.25 (50,000) (50,000) 93,419 447,614 4.25 (50,000) (50,000) 178,997 535,356 5.25 17.0 17.0 17.0 17.0 0 334,305 692,392 5.25 17.0 ;Multi -Year Finaucial Plan Other Inforrrlation Dept Community Serv. Community Serv. Community Serv. Police Community Serv. Community Serv. Community Serv. Fire Fire Non -Depart. Non -Depart. Police Police Police Police Public Works Community Services Community Services Police Public Works 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 CCPD CCPD CCPD W&S Fund General Fund General Fund CCPD W&S Fund SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) City Manager Recommended and Funded Division Library Parks Parks Police Recreation Recreation Recreation EMS/Suppression EMS/Suppression Non -Depart. Non -Depart. Admin. Admin. Patrol Patrol Water Distribution Aquatic Center Aquatic Center Program Description Convert 4 P/T positions to 2 F/T P/T Field Tech PT Facility Techs for parks & recreation buildings PT facilities attendant/custodian - Police and Courts Athletic & Aquatic Coordinator P/T Bus Driver for Senior Citizen Bus (Summer track program - Head coach & assistant coach !Training coordinator, vehicle & equipment ($38,000) !Field training program preceptor !Life insurance increase 20 year retirement 'New employee training compensation in Patrol, Communication, & Detention !Additional certification pay Police Officer -salary Police Officer -salary !Field Tech I Aquatic Supervisor Salaries and Operations $49,626, fumiture and computer $4,000 Acquatics Coordinator - Aquatics salaries and operations $44,226, furniture and computer $4,000 Patrol !Police Officer -salary Sewage Treatment Field Tech I Prog. Type Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Prog. Cost $14,265 $8,975 $12,000 $12,000 $24,226 $5,485 $5,539 $105,022 $9,274 $13,293 $21,441 $5,500 Supplemental $5,100 Supplemental I $55,929 Supplemental I $55,929 Supplemental 1 $22,848 Supplemental $53,626 Supplemental $48,226 Supplemental Supplemental $58,475 Year Totals Req. S14,265 $23,240 $35,240 $47,240 $71,466 $76, 951 $82,490 $187,512 $196,786 $210,079 $231,520 $237,020 $5,100 $55,929 $111,858 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2004 2004 $22,848 1 2004 $53,626 $101,852 2005 2005 $58,475 2005 I $22,848 1 $22,848 2005 I Dept Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Finance/Admin Police Community Serv. Community Serv. Public Works Community Services Community Services Community Services Community Services Community Services Community Services Community Services Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Half Cent Tax Recreation Class Water & Sewer General Fund General Fund General Fund General Fund General Fund General Fund General Fund Division SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Program Description Proj./Spec. Events Parks Recreation Recreation Recreation Municipal Court Detention Parks Proj./Spec. Events Engineering Recreation Parks Parks Parks Parks Projects -Special Events Recreation Marketing Specialist ( General Fund 25%, Golf 25%, SBW 25%, Arbor Daze 25%) F/T Irrigation Tech (2) F/T Front desk team leaders & P/T hours P/T Recreation Assistant for senior center (2) Summer interns for youth activities F/T court clerk (2) public service officers, apparel, & training Pilot transportation program from South Euless to Rec. center & Parks at Texas Star 1(7) Summer Day Camp employees & supplies Prog. Prog. Type Cost Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental IF/T Storm Water Inspector, vehicle and equipment ($17,I Supplemental Fitness Center Attendant Infield Pro for better infield conditioning Facility Tech w/ mech, elec, plumbing Parks Planner (degreed) Mechanic specialist Wearing Apparel for Special Events Youth Coordinator, Furniture $4,000 Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental $49,900 $30,216 $89,142 $21,753 $13,186 $30,582 $72,114 $7,500 $45,324 Year Totals Req. $49,900 $80,116 $169,258 $191,011 $204,197 $234,779 $306,893 S7,500 2002 2002 2002 2002 2002 2002 2002 2002 $45,324 1 2002 $62,700 I $62,700 $32,642 $13,000 $27,866 $47,250 $47,250 $1,500 $48,226 $32,642 $45,642 $73,508 $120,758 $168,008 $169,508 $217,734 2002 2003 2003 2003 2003 2003 2003 2003 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 Development General Fund Fire General Fund Fire General Fund Community Services General Fund Community Services Public Works Public Works Public Works General Fund General Fund Service Center Fund W & S Fund EMS/Suppression Suppression / EMS Library Library Facility Maintenance Fleet/Facilities Sewage & Treatment Division SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Prog. Prog. Year Program Description Type Cost Totals Req. Recreation Rec Specialist Arts & Culture, Furniture $4,000 Recreation Summer Day Camp Parks Contract Maintenance - Flower Beds Parks Horticulture Staff Member Parks Irrigation Tech Helper Parks PT Seasonal Parks Urban Forester Projects -Special Events Full-time Receptionist Supplemental i $48,226 Supplemental $98,814 Supplemental $50,500 Supplemental $27,866 Supplemental $20,937 Supplemental $21,600 Supplemental I $33,500 Supplemental $42,120 $265,960 $364,774 $415,274 $443,140 $464,077 $485,677 $519,177 $561,297 2003 2003 2003 2003 2003 2003 2003 2003 Inspector II - Environmental Health (contract w/Bedford) Inspections salaries and operations $45,214, truck $17,500, Supplemental $70,614 $631,911 2003 furniture, radio, uniform, and computer $7,900 9 FF/Para for 3rd MICU-salaries and operations $442,575, New MICU unit for Fire Station #2 $148,000 Fire Inspector - salaries and operations $68,200, vehicle $24,000 $92,200 Computer Modem Lines-6 study rooms -annual fee $2,694 Librarian I Facility Tech II -salary $24,960, 50' lift truck $68,000, tools $4,500, and uniforms 4700 Full-time Mechanic I 'Field Tech I Supplemental 1 $590,575 Supplemental Supplemental Supplemental $42,000 Supplemental $98,160 Supplemental $28,162 I Supplemental I $28,162 $1,222,486 $1,314,686 $1,317,380 $1,359,380 $1,457,540 2003 2003 2003 2003 2003 $28,162 I 2003 I I $28,162 2003 I Dept Fund Division Community Services I Golf Course I Golf Course Community Services I Parks @ Texas Star I Parks @ Texas Star Community Services Community Services Fire Fire Police Public Works Community Services Community Services Police Development Public Works Public Works Finance Police Police 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 SUPPLEMENTAL REQUESTS (by Year/Fund/Dept) Other Items Requested Program Description 'Tournament Coordinator 'Coordinator Recreation Senior Center Supervisor, Furniture $4,000 Projects -Special Events PT Staff for Special Events Administration Additional Secretary 12 FF/Para for ladder company - salaries/operations $598,116, new ladder truck for fire station #1 $800,000 Property Clerk Suppression/EMS Detention Streets Library Leisure Services C.I.D. Inspections Facilities Animal Control Municipal Court CID CID Field Tech I Computer Modem Lines -Public Kiosks -annual fee Recreation Spec -Outdoors salaries and operations $44,226, furniture and computer $4,000 Crime Scene Investigator -salaries $72,966 Secretary I - salary $31,842, furniture and computer $6,000 'Facilities Custodian/Attendent 'Animal Control Officer I Full Time Clerk CID Sergeant CID Clerk Prog. Type ISupplemental I I Supplemental I Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Prog. Cost Year Totals Req. $39,000 $39,000 $48,226 ' $48,226 I 2003 I I 2003 I $53,626 $53,626 2004 $20,000 $73,626 2004 $32,000 $105,626 2004 $1,398,116 $1,503,742 2004 $35,892 $1,539,634 2004 $22,848 $1,562,482 2004 $1,500 $1,563,982 2004 $48,226 $48,226 2005 $72,966 $121,192 2005 $37,842 $159,034 2005 $32,000 $191,034 2005 $23,928 $214,962 2005 $35,000 $35,000 2006 $89,096 $124,096 2006 $35,729 $159,825 2006 Dept Community Services Non -Depart. Fire Public Works Police Police Police Police Police Police Police Police Police Police Police Police Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Public Works Fund Car Rental Car Rental Car Rental Car Rental CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Parks Proj./Spec. Events Admin. Facility Maint. CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Prog. Year Division Program Description Type Cost Totals Req. Recreation Midway Recreation Center - Upgrade Capital $422,000 $422,000 2002 Non -Depart. Transfer for Building D renovations and remodel ** Capital $283,217 $705,217 2002 Non -Depart Rotating Siren System Capital $140,156 $845,373 2002 Engineering Roadway paving and drainage construction (Gateway BN Capital $425,000 $1,270,373 2002 Admin. Admin. Admin. Admin. Admin. Admin. Admin. Admin. Admin. Admin. Admin. Admin. PTS Records Management software for CAD, records, jail, & property (2) Stalker ATR moving radar packages Speed Commander Alert Trailer (Crime Scene Equipment 1(4) Computer workstations 1(2) Laptop computers & projectors for community preser' 'Tarrant Challenge 1(2) Bushmaster .223 Rifles with mags, sights, lights, & G (8) Communication System for Tactical Officers Thermal Imager Property Room Equipment Emergency Medical Dispatch training Library Expansion of Youth area shell Parks Fishing Pier - Wilshire Park Library Acid clean & seal tile floors in library restrooms Parks Replacement Mule Proj./Spec. Events 'Sound system equipment for special events Irrigation system for Service center and underpasses at Ector Drive & Hwy 157 'Event & Program brochures (marketing supplies) Logo shirts for Parks and Community Services HVAC partial replacement #1 - citywide Capital $250,000 5250,000 2002 Capital $4,590 $254,590 2002 Capital $12,770 $267,360 2002 Capital ' $9,975 $277,335 2002 Capital ' $8,000 $285,335 2002 Capital $13,000 $298,335 2002 Capital $4,555 $302,890 2002 Capital $3,070 $305,960 2002 Capital $5,088 $311,048 2002 Capital $18,000 $329,048 2002 Capital $1,700 $330,748 2002 Capital $16,500 $347,248 ( 2002 Capital $10,000 $10,000 2002 Capital $35,000 $45,000 2002 Capital $4,500 $49,500 2002 Capital $7,500 $57,000 2002 Capital $6,000 ' $63,000 2002 Capital $40,000 j $103,000 2002 Capital $15,000 ' $118,000 2002 Capital $3,000 ( $121,000 2002 Capital $20,000 ' $141,000 2002 Dept Public Works Public Works Public Works Public Works Public Works Public Works Public Works Public Works Community Serv. Community Serv. Community Serv. Community Serv. Finance/Admin Fire Fire Fire Fire Fire Fire Fire Fire Fire Fire Fire Fire Information Serv. Information Serv. Information 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 General Fund General Fund General Fund General Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Facility Maint. Facility Maint. Facility Maint. Facility Maint. Facility Maint. Facility Maint. Street Maint. Facility Maint. Batting Cage Batting Cage Swimming Pools Swimming Pools Accounting EMS/Suppression Emergency Mgt. EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression Information Serv. Information Serv. Fire Program Description Library relamp of common areas in Library Fire Station #1 & #3 security fences & gates Repainting & Repairs of handrails, windows, & door fran Conference room divider for library, Roof consultant/Roof repair Simmons Center light replacement for trails & park Signs & markings for streets Portable one-man 35' vertical lift Replacement net & padding for Batting Cages Free standing warm-up cage area & nettings (4 frames) Midway Pool Fence 'Repair decks at South Euless & Wilshire pools Infrastructure appraisal Upgrade of Medtronic Physio-control Lifepak 12's 100 watt radio 'Diesel extraction system 'Mobile radio & installation ' 3) Portable radios with microphones Command organizer, console & push guard for replace 'Replacement of 1 1/2" fire hose with 1 3/4", add reserve Winter Coats for all fire department personnel Cascade system, air compressor, mini -light tower, & ger (3) Treadmills & (3) Smith machines (5) Lifepak 500 extemal defibrillators & surface mount cj Vehicle for Fire Trainer 'Computers, laptops, network printers, & servers replace 'Server software upgrade (Ambulance billing interface software to fire reporting Prog. Prog. Year Type Cost Totals Req. Capital $8,500 $149,500 2002 Capital $48,000 $197,500 2002 Capital $16,500 $214,000 2002 Capital $21,000 $235,000 2002 Capital $26,000 $261,000 2002 Capital $26,000 $287,000 2002 Capital $20,000 $307,000 2002 Capital $9,500 $316,500 2002 Capital $3,750 $320,250 2002 Capital $8,000 $328,250 2002 Capital $15,000 $343,250 2002 Capital ' $4,220 ' $347,470 2002 Capital $50,000 $397,470 2002 Capital $8,549 $406,019 2002 Capital $6,500 $412,519 2002 Capital $45,000 $457,519 2002 Capital $3,914 $461,433 ' 2002 Capital $9,000 $470,433 2002 Capital $3,785 $474,218 2002 Capital $4,000 $478,218 2002 Capital $11,600 $489,818 2002 Capital $40,000 $529,818 2002 Capital $12,000 $541,818 2002 Capital $15,000 $556,818 2002 Capital $38,000 $594,818 2002 Capital $76,275 $671,093 2002 Capital $2,550 $673,643 2002 Capital $3,800 $677,443 2002 CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Prog. Year Dept Fund Division Program Description Type Cost Totals Req. Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. I General Fund Information Serv. I General Fund Information Serv. I General Fund Information Serv. I General Fund Information Serv. ( General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Non -Depart. General Fund Non -Depart. General Fund Non -Depart. General Fund Non -Depart. General Fund Non -Depart. General Fund Non -Depart. General Fund Non -Depart. General Fund Fire Fire Records Management System Police In -car Traffic Citation System Library Upgrade 3M Self Check Unit Police Upgrade network software Police (11) Uninterrupted power supplies Fire Communications upgrade to fire stations Police Accident reconstruction software Police (6) Computers & software Police (2) SDLC communications cards Comm. Serv. Parks ISDN line charges & routers for new facility Information Serv. MS Office upgrade Comm. Serv. (2) Software for foremen Information Serv. Computers, laptops, network printers, servers replacem Engineering Engineering Technical Software upgrade Information Serv. Misc. software Information Serv. Network switches for building D Information Serv. AS/400 Printer Information Serv. IOfficevision AS/400 replacement Personnel Software for applicant testing Admin. Mac G4 computer & software Information Serv. MS Office upgrade Non -Depart. Transfer to Insurance Fund Non -Depart. Retiree Adjustment Non -Depart. Salary Contingency Non -Depart. Street Overlay Non -Depart. Contingency Non -Depart. Annual Sidewalk Program Non -Depart. Athletic Complex Design 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 $40,000 $85,000 $24,900 $16,088 $2,962 $35,400 $2,500 $12,000 $580 $7,500 $13,125 $800 $67,125 $3,500 $5,000 $22,000 $15,000 $5,400 $3,405 $6,600 $13,125 $150,000 $50,000 $20,000 $300,000 $80,000 $100,000 $100,000 $717,443 $802,443 $827,343 $843,431 $846,393 $881,793 $884,293 $896,293 $896,873 $904,373 $917,498 $918,298 $985,423 $988,923 $993,923 $1,015,923 $1,030,923 $1,036,323 $1,039,728 $1,046,328 $1,059,453 $1,209,453 $1,259,453 $1,279,453 $1,579,453 $1,659,453 $1,759,453 $1,859,453 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 2002 Dept Plan. & Develop. Plan. & Develop. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Information Serv. Community Serv. Community Serv. Economic Development Public Works Public Works Community Serv. Information Serv. Finance/Admin Information Serv. Non -Depart. Non -Depart. Non -Depart. Non -Depart. Non -Depart. Non -Depart. Fund General Fund General Fund Golf Course Golf Course Golf Course Golf Course Golf Course Half Cent Tax Half Cent Tax Half Cent Tax Half Cent Tax Service Center Service Center Softball World Softball World Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Prog. Prog. Year Division Program Description Type Cost Totals Req. Planning Planning Main Street Comprehensive Zoning Ordinance Copier with maintenance contract Capital $20,000 $1,879,453 2002 Capital $20,000 $1,899,453 2002 Maintenance Equipment replacement package - lease Capital $0 $0 2002 Maintenance (27) receiver replacement modules for irrigation sys. Capital $13,500 $13,500 2002 Conference Center Conference centre equipment/service items upgrade Capital $5,000 $18,500 2002 Conference Center Portable projector & microphones for conference centre Capital $9,000 $27,500 2002 Non -Depart. Clubhouse Facility Contingency Capital $100,000 $127,500 2002 Library Upgrade Library Automation System Capital $109,454 $109,454 2002 Library Library materials Capital $75,000 $184,454 2002 Parks Irrigation system for Trailwood & McCormick Parks Capital $70,000 $254,454 2002 Economic Dev Advertising Capital $25,000 $279,454 2002 Fleet Ops. Fleet Ops. Softball World Softball World Snap -on OTC Analyzer - engine scanner 8-10 ton air hydraulicshop press Install phase II of irrigation system & resod fields (2) Computer upgrades Capital $7,000 $7,000 2002 Capital $6,000 $13,000 2002 Capital $125,000 $125,000 2002 Capital $3,000 $128,000 2002 Water Office Replacement Folder & inserter machine (balance) Capital $12,000 $12,000 2002 Finance Report Storage & Retrieval System Capital $55,000 $67,000 2002 Non -Depart. Salary Adjustment Capital $20,000 $87,000 2002 Non -Depart. Contingency Capital I $90,000 $177,000 2002 Non -Depart. (CDBG Transfer (Balance)* Capital $31,571 $208,571 2002 Non -Depart. (Furniture I Capital I $10,000 I $218,571 2002 Non -Depart. Utility Rehabilitation - Sewer I Capital I $65,000 I $283,571 2002 Non -Depart. (Utility Rehabilitation - Manholes (2nd of 3 year program{ Capital $100,000 I $383,571 2002 Dept Non -Depart. Information Services Fund Water & Sewer General Fund Information Services General Fund Information Services General Fund Information Services General Fund Information Services General Fund Fire General Fund Fire General Fund Fire General Fund Community Services Half -Cent Sales Tax Police CCPD Community Services Softball Fund Community Services Softball Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Information Services W & S Fund Public Works W & S Fund Public Works ' W & S Fund Public Works W & S Fund Public Works W & S Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) City Manager Recommended and Funded Division Non -Depart. Information Services Information Services Information Services Information Services Information Services Suppression / EMS Suppression / EMS Suppression / EMS Library Service Softball World Softball World Information Services Information Services Information Services Information Services Information Services Sewage & Treatment Sewage & Treatment Sewage & Treatment Water Distribution Program Description 'Transfer to W&S CIP for Capital Projects Replacement Servers Replacement Network Printers Upgrade Office Suite Software Replacement Laptops Replacement PC's Replace and Upgrade Cardiac Monitors SCBA Fire Hose 'Material support, resources 'Upgrade Communications Center Replace Light Poles POS System Upgrade Server Software Replacement Network Printers Replacement Servers Upgrade Office Suite Software Replacement PC's Manhole Rehab Utility Rehab - Sewer Mains CDBG Program Utility Rehab - Water Mains Prog. Prog. Type Cost Year Totals Req. Capital 1 $1,455,000 $1,838,571 2002 Capital $2,625 $2,625 2003 Capital $9,375 $12,000 2003 Capital $13,125 $25,125 2003 Capital $33,000 $58,125 2003 Capital ' $35,475 ' $93,600 2003 Capital ' $57,000 ' $150,600 2003 Capital I $5,600 ' $156,200 2003 Capital ' $6,600 ) $162,800 2003 Capital j $80,000 $80,000 1 2003 Capital ' $311,786 $311,786 ' 2003 Capital $250,000 $250,000 2003 Capital $18,120 $268,120 2003 Capital $900 $900 2003 Capital $39,000 $39,900 2003 Capital $13,125 $53,025 2003 Capital $13,125 $66,150 2003 Capital $39,825 $105,975 2003 Capital $50,000 $155,975 2003 Capital ' $50,000 $205,975 2003 Capital ' $252,000 $457,975 2003 Capital ' $50,000 $507,975 2003 Dept Public Works Public Works Public Works Information Services Information Services Information Services Information Services Information Services Fire Fire Fire Fund Equipment Replace Equipment Replace Equipment Replace General Fund General Fund General Fund General Fund General Fund General Fund General Fund General Fund Community Services I Half -Cent Sales Tax Information Services Information Services Information Services Information Services Public Works Public Works Public Works Public Works 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 Fleet/Facilities Fleet/Facilities Fleet/Facilities Information Services Information Services Information Services Information Services Information Services Suppression/EMS Suppression/EMS Suppression/EMS Library Information Services Information Services Information Services Information Services Sewage & Treatment Sewage & Treatment Sewage & Treatment Water Distribution Community Services Softball Fund Softball World Information Services Information Services General Fund General Fund Information Services Information Services Ambulance Grader Ladder Truck Upgrade Server Operating System Software Replacement Network Printers Replacement Servers Replacement Laptops Replacement PC's Heart Monitors Fire Hoses SCBA 'Material support, resources Replacement Servers Replacement Laptops Replacement Network Printers Replacement PC's Manhole Rehab Utility Rehab - Sewer Mains CDBG Program Utility Rehab - Water Mains 'Fence Replacement Replacement Network Printers Replacement Servers Prog. Prog. Year Type Cost Totals Req. Capital $118,000 $118,000 2003 Capital $168,000 $286,000 2003 Capital $560,000 $846,000 2003 Capital $4,650 $4,650 2004 Capital $4,875 $9,525 2004 Capital $13,125 $22,650 2004 Capital $22,500 $45,150 2004 Capital $49,500 $94,650 2004 Capital $57,000 $151,650 2004 Capital $6,600 $158,250 2004 Capital $5,600 $163,850 2004 Capital I $90,000 I $90,000 I 2004 I Capital $3,750 $3,750 2004 Capital $7,875 $11,625 2004 Capital $9,000 $20,625 2004 Capital $28,125 $48,750 2004 Capital $50,000 $98,750 2004 Capital $50,000 $148,750 2004 Capital $211,000 $359,750 2004 Capital $50,000 $409,750 2004 Capital 1 $50,000 1 $50,000 1 2004 Capital $9,800 $9,800 2005 Capital $10,000 $19,800 2005 Dept Information Services Information Services Information Services Fire Fund General Fund General Fund General Fund General Fund Public Works 1 Equipment Replace Community Services Information Services Information Services Information Services Information Services Information Services Information Services Public Works Public Works Public Works Community Services Information Services Information Services Information Services Information Services Information Services Information Services ' Half -Cent Sales Tax 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 Softball 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 Information Services Information Services Information Services Suppression Fleet/Facilities Library Information Services Information Services Information Services Information Services Information Services Information Services Sewage & Treatment Sewage & Treatment Water Distribution Softball World Information Services Information Services Information Services Information Services Information Services Information Services Upgrade Office Suite Software Replacement Laptops Replacement PC's SCBA 'Pumper 'Material support, resources Replacement Network Printers Replacement Servers Server Software Upgrade Replacement Laptops Upgrade Office Suite Software Replacement PC's Utility Rehab - Sewer Mains CDBG Program Utility Rehab - Water Mains 'FF&E Repairs - Building Replacement Network Printers Replacement Servers Upgrade Office Suite Software 'Upgrade Server Software 'Replacement Laptops 'Replacement PC's Prog. Prog. Type Cost Year Totals Req. Capital $20,000 $39,800 2005 Capital $30,000 $69,800 2005 Capital $48,825 $118,625 2005 Capital $13,065 $131,690 2005 Capital ' $475,000 ' $475,000 ' 2005 I Capital ' $100,000 ' $100,000 2005 I Capital $5,200 $5,200 2005 Capital $10,000 $15,200 2005 Capital $9,500 $24,700 2005 Capital $14,000 $38,700 2005 Capital $20,000 $58,700 2005 Capital ' $32,100 ' $90,800 2005 Capital ' $50,000 ' $140,800 2005 Capital ' $272,000 1 $412,800 2005 Capital ( $50,000 ' $462,800 2005 Capital j $50,000 1 $50,000 Capital Capital Capital Capital Capital Capital 2005 $3,700 $3,700 2006 $11,000 $14,700 2006 $20,000 $34,700 2006 I $4,400 $39,100 I 2006 $24,500 $63,600 2006 I $55,500 $119,100 2006 Dept Fire Fire Fund General Fund General Fund Community Services 1 Half -Cent Sales Tax Information Services Information Services Information Services Information Services Information Services Information Services Public Works Public Works Public Works W & S Fund W & S Fund W&SFund 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 Suppression Suppression Library Information Services Information Services Information Services Information Services Information Services Information Services Sewage & Treatment Sewage & Treatment Water Distribution Program Description Fire Hoses SCBA 'Material support, resources Replacement Network Printers Replacement Servers Server Software Upgrade Replacement Laptops Upgrade Office Suite Software Replacement PC's Utility Rehab - Sewer Mains CDBG Program Utility Rehab - Water Mains Prog. Prog. Year Type Cost Totals Req. Capital $6,600 $125,700 2006 Capital $13,065 $138,765 2006 Capital ( $110,000 ' $110,000 ( 2006 I Capital $27,000 $27,000 2006 Capital $11,000 $38,000 2006 Capital $3,500 $41,500 2006 Capital $7,000 $48,500 2006 Capital $20,000 $68,500 2006 Capital $43,500 $112,000 2006 Capital $50,000 $162,000 2006 Capital $157,000 $319,000 2006 Capital $50,000 $369,000 2006 Dept Fund Community Serv. General Fund Community Serv. General Fund Community Serv. General Fund Community Serv. General Fund Community Serv. General Fund Community Serv. General Fund Public Works General Fund Public Works General Fund Public Works General Fund Community Serv. General Fund Community Serv. General Fund Fire General Fund Fire General Fund Fire General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. ( General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. General Fund Information Serv. I General Fund Information Serv. General Fund Plan. & Develop. 1 General Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Library Library Parks Parks Parks Proj./Spec. Events Facility Maint. Facility Maint. Facility Maint. Recreation Swimming Pools EMS/Suppression EMS/Suppression EMS/Suppression Court Court Fire Fire Fire Police Police Recreation Recreation Recreation Inspection Serv. Other Items Requested Program Description Security cameras with monitor at circulation desk Awning over amphitheater including installation Skid steer loader with post hole digger, forks, & bucket Stump Grinder Backhoe with front bucket Mobile Storage Trailer Carpet replacement in Library large meeting room Restriping of city buildings' parking lots, fire lanes, & enti Traffic signal upgrades Phase #1 Rectrack training & report builder training (3) Automatic chemical control systems Class A uniforms for drivers/engineers 8 panel display system including bag & literature Professional cert. trainer contract services MS Office for clerks (2) Network laser printers Replacement of desktop printers (3) laptops, veh. mounts, radio modems for fire investiga (3) Palm Pilots for fire administration IMicrosoft network training 1(2) Network printers for jail & dispatch (Telephone based registration & facility reservation systed, Mac G4 computer & software for graphics artist 'Large format inkjet printer Ford Explorer for inspector Prog. Prog. Year Type Cost Totals Req. Capital $8,500 $8,500 2002 Capital $40,000 $48,500 2002 Capital $35,000 $83,500 2002 Capital $5,000 $88,500 2002 Capital $75,000 $163,500 2002 Capital I $7,500 $171,000 2002 Capital I $8,000 $179,000 2002 Capital $18,000 $197,000 2002 Capital I $12,000 $209,000 2002 Capital $4,120 $213,120 I 2002 Capital $6,600 $219,720 2002 Capital $4,050 $223,770 2002 Capital $2,000 $225,770 2002 Capital $14,000 $239,770 2002 Capital $2,000 $241,770 2002 Capital I $3,100 $244,870 2002 Capital I $3,000 $247,870 2002 Capital I $21,947 $269,817 2002 Capital $1,200 $271,017 2002 Capital $3,685 $274,702 2002 Capital $3,100 I $277,802 1 2002 Capital I $14,000 I $291,802 2002 Capital $6,600 $298,402 2002 Capital $550 $298,952 2002 Capital $21,500 1 $320,452 1 2002 Dept Fund Community Serv. Golf Course Community Serv. Golf Course Community Serv. Golf Course Community Serv. Golf Course Information Serv. 1 Golf Course Information Serv. Golf Course Information Serv. Water & Sewer Information Serv. Water & Sewer Information Serv. Water & Sewer Information Serv. I Water & Sewer Information Serv. Water & Sewer Non -Depart. Water & Sewer CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Conference Center Food & Beverage Maintenance Maintenance Non -Depart Non -Depart Engineering Finance/Admin Information Serv. Information Serv. Information Serv. Non -Depart. Other Items Requested Program Description Outside Walk-in Cooler Main Ice Machine & Ice Cream Freezer Full sized pick-up truck Split rail cedar fence material for cart paths on holes #1 & #12 (2) Computers & printer New computer system for Texas Star Scan construction microfilm upgrade Internet payment option for Courts & Water Upgrade groupwise Communications upgrade (Wide Area Network Access) 75 groupwise mailboxes Utility Rehabilitation - Water Eco. Development Car Rental Tax I Economic Development IN. Main Street Facade (5 year annual program) Public Works 1 Drainage Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Drainage Utility Parks Parks Parks Parks Parks I Implementation of NPEDS Phase II $250,000 annually I Utility Vehicle - small (replacement) "Mule" - small (replacement) Irrigation Villages of Bear Creek(Master Plan) Irrigation Bob Eden Park Irrigation Fire Stations Prog. Type Prog. Year Cost Totals Req. Capital $4,850 $4,850 2002 Capital $4,500 $9,350 2002 Capital $18,000 $27,350 2002 Capital $4,778 $32,128 2002 Capital $4,700 $36,828 2002 Capital $40,760 $77,588 2002 Capital $7,500 $7,500 2002 Capital $100,000 $107,500 2002 Capital $17,000 $124,500 2002 Capital $125,000 $249,500 2002 Capital $9,750 $259,250 2002 Capital $65,000 $324,250 2002 Capital I $170,000 $170,000 2003 I Capital $250,000 $250,000 2003 I Capital $4,300 $4,300 2003 Capital $5,400 $9,700 2003 Capital $20,000 $29,700 2003 Capital $40,000 $69,700 2003 Capital $40,000 $109,700 2003 Dept Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services I General Fund Community Services I General Fund Community Services I 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 Administration General Fund Finance General Fund Finance General Fund Fire General Fund Fire General Fund Information Services General Fund Information Services General Fund Public Works General Fund Public Works General Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Parks Parks Parks Parks Parks Parks Parks Parks Swimming Pools Projects -Special Events Projects -Special Events Library Library Library Library City Secretary Accounting Municipal Court Suppression / EMS Suppression / EMS Information Services Information Services Facility Maintenance Facility Maintenance Other Items Requested Program Description Irrigation - Westpark Irrigation - Hwy 183 Median/Hwy 10 Flat Bed Trailer IGIS System for Parks Wildflowers on Hwy 183 Major Median Improvements Parks Signage Improvements Small Utility Vehicle Sandblasting S. Euless/Wilshire Pools Banner Material 2 Mobile Stages Replace 2 Copy Machines Copicard System to standardize charging for service Add 6 Study Rooms 2 Public Kiosks to extend services Records Management System Copier Video Equipment Lifepak 11's 'Portable Radios [Document Scanner for Courts 'Recreation Dept. Web Registration IFire Station #2, repaint all interior areas (HVAC, Partial #2, replace 6 older units Prog. Prog. Year Type Cost Totals Req. Capital $50,000 $159,700 2003 Capital $10,000 $169,700 2003 Capital $2,200 $171,900 2003 Capital $10,000 $181,900 2003 Capital $35,000 $216,900 2003 Capital $75,000 $291,900 2003 Capital $120,000 $411,900 2003 Capital $4,300000 $416,200 $402003 Capital ,' $456,200 2003 Capital $10,000 $466,200 2003 Capital $115,000 $581,200 2003 Capital $32,000 $613,200 2003 Capital $15,000 $628,200 2003 Capital $65,000 $693,200 2003 Capital $85,000 $778,200 2003 Capital $40,000 $818,200 2003 Capital $15,000 $833,200 2003 Capital $5,000 $838,200 2003 Capital $38,000 $876,200 2003 Capital $13,100 $889,300 2003 Capital $3,750 $893,050 2003 Capital ' $20,000 ' $913,050 2003 Capital ' $6,000 I 2003 $919,050 Capital I $20,000 I $939,050 2003 Dept Fund Public Works General Fund Public Works General Fund Public Works General Fund Public Works General Fund Public Works General Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services ( Softball Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Carts & Driving Range Golf Shop Conference Centre Conference Centre Conference Centre Conference Centre Conference Centre Food & Beverage Food & Beverage Food & Beverage Maintenance Maintenance Maintenance Maintenance Maintenance Maintenance Softball World Other Items Requested Program Description Fire Station #3, reroof Traffic Signals #2, replace 1/4 of controllers & det. Building C, repaint all interior areas Library, repaint back offices Simmons, repaint interior and recarpet Golf Cart Fleet Replacement Phone System Upgrade AudioNisual System Portable Video Projector Vent -a -hood for Catering Kitchen Portable Hot Box with Plate Covers Tables and Chairs Grille Tables Upgrade Dishwasher and shelf (Chairs for Grille Tables 'Rock Pillars - Texas Star Pkwy on fence line IAerifier 'Replace tee/approach mower Building/Fence/Storage Land Improvements - Tee/Bunker Replace 6 utility carts IFacility Upgrade Ph 3 (bldg., concessions, fields) Prog. Prog. Year Type Cost Totals Req. Capital $48,000 $987,050 2003 Capital $12,000 $999,050 2003 Capital $8,000 $1,007,050 2003 Capital $8,000 $1,015,050 2003 Capital $15,000 $1,030,050 2003 Capital $200,000 $200,000 2003 Capital $20,000 $220,000 2003 Capital $3,500 $223,500 2003 Capital $4,000 $227,500 2003 Capital $6,000 $233,500 2003 Capital $7,000 $240,500 2003 Capital $10,500 $251,000 2003 Capital $8,500 $259,500 2003 Capital $10,000 $269,500 I 2003 Capital I $13,500 $283,000 2003 Capital $8,000 $291,000 2003 Capital $21,000 $312,000 2003 Capital I $17,000 $329,000 2003 Capital $28,000 $357,000 2003 Capital $33,000 $390,000 2003 Capital $30,000 ' $420,000 2003 Capital I $75,000 S75,000 2003 I Dept Information Services Information Services Information Services Information Services Information Services Eco. Development uW, ( Public Works Community Services Community Services Community Services Community Services Information Services Information Services Information Services Information Services Police Police Police Fire Fire Fund W & S Fund W & S Fund W & S Fund W & S Fund W & S 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 General Fund General Fund General Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Information Services Information Services Information Services Information Services Information Services Other Items Requested Program Description Upgrade Engineering Software Miscellaneous Software Network Management Software Larger Scanner/Printer for Engineering Computer Equipment for Council Chambers Economic Development IN. Main Street Facade (5 year annual program) Drainage Utility Parks Parks Parks Projects -Special Events Information Services Information Services Information Services Information Services Patrol CID/Detention CID/Detention Suppression Suppression Prog. Type Prog. Year Cost Totals Req. Capital $3,500 $3,500 2003 Capital $5,000 $8,500 2003 Capital $15,000 $23,500 2003 Capital $30,000 $53,500 2003 Capital $45,000 $98,500 2003 Capital I $170,000 J $170,000 J 2004 i (Implementation of NPEDS Phase II $250,000 annually I Capital I $250,000 I $250,000 2004 I Irrigation Heritage Park Irrigation City Hall Complex Irrigation Midway Park Marketing Displays Scanner for Graphic Artist Miscellaneous Software Color Copier for Recreation, Xerox DocuColor Add 8 Public PC's in Library Patrol Car 2 Computers Crime Scene Van Furniture Lifepak 11's Capital $30,000 $30,000 2004 Capital $50,000 $80,000 2004 Capital $30,000 $110,000 2004 Capital I $2,500 $112,500 2004 Capital 1 $3,600 $116,100 2004 Capital $5,000 I $121,100 2004 Capital 1 $15,000 1 $136,100 2004 Capital I $24,000 1 $160,100 2004 Capital $47,295 ' $207,395 2004 Capital ( $4,800 $212,195 2004 Capital $24,000 $236,195 2004 Capital $1,650 $237,845 2004 Capital $40,000 $277,845 2004 Dept Fund Fire General Fund Public Works General Fund Public Works General Fund Public Works General Fund Public Works General Fund Public Works General Fund Public Works General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services Community Services Community Services Information Services Information Services Information Services Information Services Eco. Development Public Works Golf Course Fund Golf Course Fund Golf Course Fund W & S Fund W & S Fund W & S Fund W & S Fund Car Rental Tax Drainage CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Suppression Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Library Library Library Conference Centre Food & Beverage Food & Beverage Information Services Information Services Information Services Information Services IEconomic Development Drainage Utility Other Items Requested Program Description Hand-held 2-way radios Simmons, repaint exterior Fire Station #1, repaint all interior and exterior Traffic Signals #3, replace 1/4 of controllers & det. Fire Station #3, repaint all interior and exterior Library, replace all carpet in main library area Building A Reroof Holiday Decorations, similar to neighboring cities 2 Public Kiosks Technology Upgrade Plastic walls in pavilion High Definition TV for Grille Replace flooring for kitchen Remote Data Communications for Public Works Upgrade Engineering Software Miscellaneous Software Fiber Optic Network to Remote Facilities N. Main Street Facade (5 year annual program) 'Implementation of NPEDS Phase II $250,000 annually I Prog. Prog. Type Cost Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital $3,000 $8,000 $15,000 $12,000 $20,000 $52,000 $130,000 $5,000 $85,000 $48,000 $6,000 $5,500 $6,000 $5,600 $3,500 $15,000 $250,000 Year Totals Req. $280,845 2004 $288,845 2004 $303,845 2004 $315,845 2004 $335,845 2004 $387,845 2004 $517,845 2004 $522,845 2004 $607,845 2004 $655,845 2004 $6,000 2004 $11,500 2004 $17,500 2004 $5,600 2004 $9,100 2004 $24,100 2004 $274,100 2004 Capital I $170,000 I $170,000 I 2005 I Capital I $250,000 I $250,000 I 2005 I Dept Fund Community Services General Fund Community Services General Fund Information Services General Fund Information Services General Fund Police General Fund Fire ' General Fund Fire ( General Fund Public Works ' General Fund Public Works General Fund Public Works General Fund Public Works General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services General Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Community Services Golf Course Fund Information Services W & S Fund Information Services W & S Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division Parks Projects -Special Events Information Services Information Services Patrol Suppression/EMS Suppression Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Library Library Swimming Pools Library Food & Beverage Maintenance Maintenance Nondepartmental Information Services Information Services Other Items Requested Program Description Irrigation Sulphur Branch Nikon Cool Pix Digital Camera Sign Cutter for Recreation Software Upgrade -Library ,Patrol Car 'EMS Manikins 'Positive Pressure Fans Ruth Millican, repaint all interior and exterior Traffic Signals #4, replace 1/4 of controllers & det. Repaint Parks at Texas Star 'Building B Reroof Poster Machine, advertise Library activities Consultant for possible expansion in 2006 Repainting S. Euless/Wilshire Bookmobile Coolers, bar beer and supply Replace 2001 slope mower/trim mowers (2) Upgrade 2 fairway mowers, leased Upgrade on -course amenities Upgrade Engineering Software Miscellaneous Software Prog. Prog. Year Type Cost Totals Req. Capital $75,000 $75,000 2005 Capital $1,300 $76,300 2005 Capital $10,000 $86,300 2005 Capital $98,000 $184,300 2005 Capital $47,295 $231,595 2005 Capital $5,000 $236,595 2005 Capital $2,400 $238,995 2005 Capital $10,000 $248,995 2005 Capital $12,000 $260,995 2005 Capital ( $6,500 $267,495 2005 Capital ' $135,000 $402,495 2005 Capital ' $6,000 $408,495 2005 Capital $15,000 $423,495 2005 Capital $10,000 $433,495 2005 Capital ' $615,000 $1,048,495 2005 Capital $5,500 $5,500 1 2005 Capital $36,000 $41,500 2005 Capital $54,000 $95,500 2005 Capital $50,000 $145,500 2005 Capital $3,500 $3,500 2005 Capital $15,000 $18,500 2005 Dept Fund Police General Fund Police General Fund Police General Fund Fire General Fund Fire General Fund Fire General Fund Information Services General Fund Information Services General Fund Information Services General Fund Information Services General Fund Information Services General Fund Public Works General Fund Public Works General Fund Public Works General Fund Public Works General Fund Public Works General Fund Community Services General Fund CAPITAL REQUESTS (Sorted by Year, Fund, Dept) Division CID CID CID Suppression/EMS Suppression/EMS Suppression Information Services Information Services Information Services Information Services Information Services Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Facility Maintenance Library Other Items Requested Program Description CID Car CID Car 3 Computers Computer Equipment Furniture Positive Pressure Fans Rec Digital Camera Library Software Upgrade Upgrade of Windows Software Misc. Software (Engineering Software ,Replace fence @ City Buildings IHVAC Replace # 3 Library Chiller System (Library - Repaint Exterior Replace HVAC units # 4 Expansion of Shelled Area Prog. Prog. Year Type Cost Totals Req. Capital $18,000 $18,000 2006 Capital $18,000 $36,000 2006 Capital $7,200 $43,200 2006 Capital $8,500 $51,700 2006 Capital $4,200 $55,900 2006 Capital $3,400 $59,300 2006 Capital $1,300 $60,600 2006 Capital $3,500 $64,100 2006 Capital $3,500 $67,600 2006 Capital $15,000 $82,600 2006 Capital $3,500 $86,100 2006 Capital $45,000 $131,100 2006 Capital $20,000 $151,100 2006 Capital $30,000 $181,100 2006 Capital $15,000 $196,100 2006 Capital $20,000 $216,100 2006 Capital $100,000 $316,100 2006 Appelldix IJ 2000 Effective Tax Rate Worksheet Entity Name: 2002 City of Euless File Name: Test Date: 12/12/2001 (Note: School districts are not required to calculate and publish an effective tax rate. School districts may complete this part, at their option, or may skip to the Rollback Tax Rate Worksheet.) 1. 1999 total taxable value. Enter the amount of 1999 taxable value on the 1999 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. $1,500,658,461 2. SCHOOL DISTRICTS. Enter 1999 taxable value of over-65 homesteads with tax ceilings. Other units enter "0". $0 3. Preliminary 1999 adjusted taxable value. Subtract line 2 from line 1. $1,500,658,461 4. 1999 total tax rate (per $100). 0.514754 5. 1999 taxable value lost because court appeals of ARB decisions reduced 1999 appraised value. A. Original 1999 ARB values: $23,155,754 B. 1999 values resulting from final court decisions: - $20,154,626 C. 1999 value loss. Subtract B from A: 6. 1999 taxable value, adjusted for court -ordered reductions. Add line 3 and line 5C. $3,001,128 $1,503,659,589 7. 1999 taxable value of property in territory the unit deannexed after January 1, 1999. Enter the 1999 value of property in deannexed territory. $0 8. 1999 taxable value lost because property first qualified for an exemption in 2000. 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 1999 market value: $6,750,782 9. B. Partial exemptions. 2000 exemption amount, or 2000 percentage exemption times 1999 value: C. Value loss. Total of A and B: + $4,758,703 $11,509,485 1999 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber or restricted timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2000. Use only those properties that first qualified in 2000; do not use properties that qualified in 1999. A. 1999 market value: $0 B. 2000 productivity or special appraised value: C. Value loss. Subtract B from A: i().1 Total adjustments for lost value. Add lines 7, 8C and 9C. Truth - in -Taxation June 2000 $0 $0 $11,509,485 D-1 2000 Effective Tax Rate Worksheet Entity Name: 2002 City of Euless 1999 adjusted taxable value. Subtract line 10 from line 6. 12. Adjusted 1999 taxes. Multiply line 4 times line 11 and divide by 100. 13. Taxes refunded for years preceding tax year 1999: Enter the amount of taxes refunded during the last budget year for tax years preceding tax year 1999. 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 1999. This provision applies only to tax years preceding tax year 1999. 14. Adjusted 1999 taxes with refunds. Add lines 12 and 13. 15. Total 2000 taxable value on the 2000 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. (School districts only adjust for the tax increment financing zone in the rollback rate calculation.) A. Certified values only: B. Counties: Include railroad rolling stock values certified by the State Comptroller: + $0 C. Pollution control exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control property (use this step based on attorney's advice): - $0 D. Add A and B, subtract C: 16. Total 2000 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. $1,801,221,150 17. SCHOOL DISTRICTS. Enter 2000 taxable value of over-65 homesteads with tax ceilings. Other units enter "0". 18. 2000 total taxable value . Add lines 15D and 16. Subtract line 17. 19. Total 2000 taxable value of properties in territory annexed after January 1, 1999. Include both real and personal property. Enter the 2000 value of property in territory annexed, including any territory annexed by the school district. Truth - in -Taxation June 2000 File Name: Test Date: 12/12/2001 $1,492,150,104 $7,680,902 $16,933 $7,697,835 $1,801,221,150 $41,977,141 $0 $1,843,198,291 $0 D-2 2000 Effective Tax Rate Worksheet Entity Name: 2002 City of Euless File Name: Test Date: 12/12/2001 20. Total 2000 taxable value of new improvements and new personal property located in new improvements. "New" means the item was not on the appraisal roll in 1999. 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, 1999 and (2) be located in a new improvement. New improvements does include property on which a tax abatement agreement has expired for 2000. New improvements do not include mineral interests produced for the first time, omitted property that is back assessed and increased appraisals on existing property. 21. Total adjustments to the 2000 taxable value. Add lines 19 and 20. 22. 2000 adjusted taxable value. Subtract line 21 from line 18. 23. ! 2000 effective tax rate. Divide line 14 by line 22 and multiply by 100 (per $100). 24. ! COUNTIES ONLY. Add together the effective tax rates for each type of tax the county levies. The total is the 2000 county effective tax rate (per $100). $222,496,860 $222,496,860 $1,620,701,431 0.474969 A county, city, or hospital district that adopted the additional sales tax in August or November 1999, or in January or May 2000, 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 June 2000 D-3 2000 Rollback Tax Rate Worksheet Entity Name: 2002 City of Euless 25. 1999 maintenance and operations tax rate (per $100). 26. 1999 adjusted taxable value. Enter the amount from line 11. 27. 1999 maintenance and operations taxes. A. Multiply line 25 by line 26 and divide by 100: B. Cities, counties and hospital districts with additional sales tax: Amount of additional sales tax collected on maintenance and operations in 1999. Enter amount from full year's sales tax revenue spent for M&O in 1999 fiscal year, if any. Other units, enter "0". Counties exclude any amount that was spent for economic development grants from the amount of sales tax spent: C. Counties: Enter the amount for the state criminal justice mandate. If second or later year, the amount is for increased cost above last year's amount. Other units, enter "0": D. Transferring function: If discontinuing all or part of a department, function, or activity and transferring it to another unit by written contract, enter the amount spent by the unit discontinuing the function in the 12 months preceding the month of this calculation. If the unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the unit operated the function. The unit discontinuing the function will subtract this amount in F below. The unit receiving the function will add this amount in F below. Other units, enter "0": E. Taxes refunded for years preceding tax year 1999: Enter the amount of M&O taxes refunded during the last budget year for tax years preceding tax year 1999. 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 1999. This provision applies only to tax years preceding tax year 1999: F. Total of A, B, C and E. For unit with D, subtract if discontinuing function and add if receiving func- tion. Truth - in -Taxation June 2000 File Name: Test Date: 12/12/2001 $5,019,204 + $1,157,106 + $0 +/ $0 + $11,725 0.336374 $1,492,150,104 $6,188,035 D-4 2000 Rollback Tax Rate Worksheet Entity Name: 2002 City of Euless File Name: Test Date: 12/12/2001 28. SCHOOL DISTRICTS ONLY: Complete the Texas Education Agency's worksheet entitledWorksheet to Assist Districts in Calculating Rollback Rate.Enter the amount on line 26 of the TEA worksheet for the 2000-01 M&O component here. This worksheet will reduce the property tax needed for the amount of state aid, if any, that the school district will receive for one-half of the taxable value loss for a percentage homestead exemption, as calculated and authorized by the commissioner of education. 29. 2000 adjusted taxable value. A. Enter line 22 from the effective tax rate worksheet; school districts, enter line 18; if a school district did not complete the Effective Tax Rate Worksheet, the school district does the following steps (1) to (4) below. (1) Total 2000 taxable value on the 2000 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 2000 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. (3) 2000 taxable value of over-65 homesteads with tax ceilings. (4) 2000 taxable value. Add lines (1) and (2) and subtract (3) and enter above at A. B. School districts: Subtract the 2000 captured appraised value of real property taxable by the school district in a tax increment financing zone for which the 2000 taxes will be deposited into the tax increment fund; other units, enter "0." $1,620,701,431 $0 $0 $0 $0 C. Subtract B from A: $1,620,701,431 30. 2000 calculated maintenance and operations rate. Divide line 27F by line 29C and multiply by 100. School districts: Divide line 28 by line 29C and multiply by 100 (per $100). Truth - in -Taxation June 2000 0.381812 D-5 2000 Rollback Tax Rate Worksheet Entity Name: 2002 City of Euless File Name: Test Date: 12/12/2001 31. 2000 rollback maintenance and operation rate. County, cities and others: Multiply line 30 by 1.08. School districts: Add $0.06 to line 30. Chapter 41 school districts should consult with legal counsel whether to add $0.03 or $0.06 (per $100). 32. Total 2000 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. 33. Certified 1999 excess debt collections. Enter the amount certified by the collector. 34. Adjusted 2000 debt. Subtract line 33 from line 32. 35. Certified 2000 anticipated collection rate. Enter the rate certified by the collector. If the rate is 100 percent or greater, enter 100 percent. 36. 2000 debt adjusted for collections. Divide line 34 by line 35. 37. 2000 total taxable value. Enter the amount on line 18. School districts enter line 29C. 38. 2000 debt tax rate. Divide line 36 by line 37 and multiply by 100 (per $100). 39. 2000 rollback tax rate. Add lines 31 and 38 (per $100). 40. COUNTIES ONLY. Add together the rollback tax rates for each type of tax the county levies. The total is the 2000 county rollback tax rate. 0.412356 $3,415,238 $0 $3,415,238 100.00% $3,415,238 $1,843,198,291 0.185288 0.597644 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 June 2000 D-6 Additional Sales Tax Rate Worksheet Entity Name: 2002 City of Euless File Name: Test Date: 12/12/2001 41. 42. Units that adopted the sales tax in August or November 1999, or in January or May 2000. Enter the State Comptroller's estimate of taxable sales for the previous four quarters. Units that adopted the sales tax before August 1999, skip this step. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of estimated sales tax revenue. UNITS THAT ADOPTED THE SALES TAX IN AUGUST OR NOVEMBER 1999, OR IN JANUARY OR MAY 2000. Multiply the amount on line 41 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 1999. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. 43. ' 2000 total taxable value. Enter the amount from line 37 of the rollback tax rate worksheet. 44. Sales tax adjustment rate. Divide line 42 by line 43 and multiply by 100 (per $100). 45. 2000 effective tax rate, unadjusted for sales tax. Enter the rate from line 23 or 24, as applicable, on the effective tax rate worksheet (per $100). 46. ! 2000 effective tax rate, adjusted for sales tax. UNITS THAT ADOPTED THE SALES TAX IN AUGUST OR NOVEMBER 1999, OR IN JANUARY OR MAY 2000. Subtract line 44 from line 45 (per $100). -- OR -- UNITS THAT ADOPTED THE SALES TAX BEFORE AUGUST 1999. Enter line 45. Do not subtract (per $100). 47. 2000 rollback tax rate, unadjusted for sales tax. Enter the rate from line 39 or 40, as applicable, of the rollback tax rate worksheet (per $100). 48. 2000 rollback tax rate, adjusted for sales tax. Subtract line 44 from line 47 (per $100). $0 $1,074,131 $1,843,198,291 0.058276 0.474969 0.474969 0.597644 0.539368 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 June 2000 D-7 Additional Rollback Protection for Pollution Control Entity Name: 2002 City of Euless File Name: Test Date: 12/12/2001 49. Certified expenses from TNRCC. Enter the amount certified in the deter- mination letter from TNRCC. The taxing unit shall provide its assessor with a copy of the letter. 50. r 2000 total taxable value. Enter the amount from line 37 of the rollback rate worksheet. 51.1 Additional rate for pollution control. Divide line 49 by line 50 and multiply by 100 (per $100). 52. 2000 rollback tax rate, adjusted for pollution control. Add line 51 to one of the following lines (as applicable): line 39, line 40 (counties) or line 48 (units with the additional sales tax) (per $100). Truth - in -Taxation June 2000 $0 $1,843,198,291 0.000000 0.539368 D-8 Additional Rollback Protection for Enhanced Indigent Health Care Expenditures Entity Name: 2002 City of Euless File Name: Test Date: 12/12/2001 53. Certified expenses. Enter the amount spent by the taxing unit for M&O costs of providing indigent health care at the increased minimum eligibility standards under Health and Safety Code Section 61.006. Those standards were effective on or after January 1, 2000. The taxing unit shall provide its assessor with this amount. 54.1 2000 total taxable value. rate worksheet. 55. Additional rate for enhanced indigent health care expenditures. Divide line 53 by line 54 and multiply by 100 (per $100). Enter the amount from line 22 of the effective 56. 2000 rollback tax rate, adjusted for enhanced indigent health care expenditures. Add line 55 to one of the following lines (as applicable): line 39, line 40 (counties), line 48 (units with the additional sales tax) or line 52 (units with pollution control) (per $100). Truth - in -Taxation June 2000 $0 $1,620,701,431 0.000000 0.539368 D-9 2000 Property Tax Rates in 2002 City of Euless This notice concerns 2000 property tax rates for 2002 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 $5,068,984 Last year's debt taxes $2,688,096 Last year's total taxes $7,757,080 Last year's tax base $1,506,948,950 Last year's total tax rate 0.514754 /$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 This year's rollback tax rate: Last year's adjusted operating taxes (after subtracting taxes on lost property and adjusting for transferred function) / This year's adjusted tax base $1,620,701,431 = This year's effective operating rate 0.381812 /$100 x 1.08 = this year's maximum operating rate 0.412356 /$100 + This year's debt rate 0.185288 /$100 = This year's rollback rate 0.597644 /$100 - Sales tax adjustment rate 0.058276 /$100 = Rollback tax rate 0.539368 /$100 $7,697,835 $1,620,701,431 0.474969 /$100 $6,188,035 D-10 Statement of Increase/Decrease If 2002 City of Euless adopts a 2000 tax rate equal to the effective tax rate of $0.474969 per $ 100 of value, taxes would increase compared to 1999 taxes by $997,540. 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 $466,718 Schedule B 2000 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 General $129,866 $420,134 $0 $550,000 Obligation Bond 1985 Public Prop $55,000 $1,581 $0 $56,581 Oblig 1992 General $475,000 $120,316 $0 $595,316 Obligation 1993 Cert of $200,000 $243,730 $0 $443,730 Obliation 1995 Cert of $190,000 $243,686 $0 $433,686 Obligation 1998 General $125,000 $241,039 $0 $366,039 Obligation 2000 Certificates of $150,000 $825,700 $0 $975,700 Obligation 2000 Certificates of $265,000 $522,858 $0 $787,858 Obligation 2000A General $75,000 $411,442 $0 $486,442 Obligation Bonds 2001 Certificates of $70,000 $375,842 $0 $445,842 Oblig 2001 Bank Charges $0 $0 $5,500 $5,500 Total required for2000 debt service $5,146,694 Amount (if any) paid from funds listed in Schedule A $50,000 - Amount (if any) paid from other resources $1,681,456 Excess collections last year $0 = Total to be paid from taxes in 2000 $3,415,238 + Amount added in anticipation that the unit will collect only 100.00% of its taxes in 2000 $0 = Total debt levy $3,415,238 Schedule C: Expected Revenue from Additional Sales Tax In calculating its effective and rollback tax rates, the unit estimated that it will receive $1,164,775 in additional sales and use tax revenues. This notice contains a summary of actual effective and rollback tax rates' calculations. You can inspect a copy of the full calculations at 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, 2001 Notice of Public Hearing on Tax Increase The 2002 City of Euless will hold a public hearing on a proposal to increase total tax revenues from properties on the tax roll in the preceding year by 4.68 percent. Your individual taxes may increase at a greater or lesser rate, or even decrease, depending on the change in the taxable value of your property in relation to the change in taxable value of all other property and the tax rate that is adopted. The public hearing will be held on August 28, 2002 at 7:00 PM at Building B, 201 N. Ector Drive, Euless, TX 76039. FOR the proposal: AGAINST the proposal: PRESENT and not voting: ABSENT: Mayor Saleh Mayor Pro-tem Tyson Council Member Hogg Council Member Edwards Council Member Miller CouncilMember Porterfield Council Member Massey The following table compares taxes on an average home in this taxing unit last year to taxes proposed on the average home this year. Again, your individual taxes may be higher or lower, depending on the taxable value of your property. Last Year This Year Average residence homestead value $93,395 $100,968 General exemptions available $18,679 $20,194 (amount available on the average homestead, not including senior citizen's or disabled person's exemptions) Average taxable value $74,716 $80,774 Tax rate (per $100) 0.514754 0.497254 Tax $184:60 $401:65 Under this proposal, taxes on the average homestead would increase by $17.05 or 4.43 percent compared with last year's taxes. Comparing tax rates without adjusting for changes in property value, the tax rate would decrease by $0.0175 per $100 of taxable value or 3.40 percent compared to last year's tax rate. These tax rate figures are not adjusted for changes in the taxable value of property. Notice of Vote on Tax Rate The 2002 City of Euless conducted a public hearing on a proposal to increase the total tax revenues of the 2002 City of Euless from properties on the tax roll in the preceding year by 4.68 percent on August 28, 2001. The City of Euless Council is scheduled to vote on the tax rate that will result in that tax increase at a public meeting to be held on September 11, 2001, at 7:00 PM at Building B, 201 N. Ector Drive, Euless, TX 76039. D-13 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. Department Community Serv. City Secretary Fire Fire Fire Community Serv. Community Serv. Community Serv. Fire Community Serv. Community Serv. Public Works Fire Fire Public Works Community Serv. Fire Fire Community Serv. Community Serv. Fire Public Works Public Works Public Works Non -Depart. Plann. & Develop. Plann. & Develop. Public Works Public Works Public Works Community Serv. Public Works Community Serv. Fire Information Serv. Fire Public Works Finance/Admin Non -Depart. Non -Depart. Information 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 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 - FY 2002 BY FUND Division Program Description Admin. City Secretary EMS/Suppression EMS/Suppression EMS/Suppression Logo shirts for Parks and Community Services Electronic Voting System Command organizer, console & push guard for replace vehicle Mobile radio & installation Replacement of 1 1/2" fire hose with 1 3/4", add reserve quantity Swimming Pools Repair decks at South Euless & Wilshire pools Library Acid clean & seal tile floors in library restrooms Proj./Spec. Events Sound system equipment for special events ' Emergency Mgt. 1100 watt radio Parks 'Replacement Mule Batting Cage 'Free standing warm-up cage area & nettings (4 frames) Facility Maint. 'Library relamp of common areas in Library EMS/Suppression 'Upgrade of Medtronic Physio-control Lifepak 12's EMS/Suppression 1(3) Portable radios with microphones Facility Maint. 'Portable one-man 35' vertical lift Library 'Expansion of Youth area shell EMS/Suppression 'Winter Coats for all fire department personnel EMS/Suppression (3) Treadmills & (3) Smith machines Proj./Spec. Events Event & Program brochures (marketing supplies) Swimming Pools Midway Pool Fence EMS/Suppression (5) Lifepak 500 external defibrillators & surface mount cabinets Facility Maint. Repainting & Repairs of handrails, windows, & door frames Facility Maint. I HVAC partial replacement #1 - citywide Street Maint. 'Signs & markings for streets Non -Depart. Salary Contingency Planning Main Street Comprehensive Zoning Ordinance Planning Copier with maintenance contract Facility Maint. Conference room divider for library Facility Maint. Roof consultant/Roof repair Facility Maint. 'Simmons Center light replacement for trails & park Parks (Fishing Pier- Wilshire Park EMS/Suppression 'Vehicle for Fire Trainer Irrigation system for Service center and underpasses at Ector Drive & Hwy 157 Cascade system, air compressor, mini -light tower, & generator Fire Records Management System Diesel extraction system 'Fire Station #1 & #3 security fences & gates Infrastructure appraisal 'Retiree Adjustment 'Contingency I In -car Traffic Citation System Parks EMS/Suppression Fire EMS/Suppression Facility Maint. Accounting Non -Depart. Non -Depart. Police Prog. Prog. Dept. Dept. CMO Type Cost Totals Priority Rank Rank Capital $3,000 $3,000 8 1 1 Capital $3,750 $6,750 1 1 1 Capital $3,785 $10,535 7 1 1 Capital $3,914 $14,449 5 1 1 Capital $4,000 $18,449 8 1 1 Capital $4,220 $22,669 11 1 1 Capital $4,500 $27,169 5 1 1 Capital $6,000 $33,169 18 1 1 Capital $6,500 $39,669 2 1 1 Capital $7,500 $47,169 13 1 1 Capital $8,000 $55,169 2 1 1 Capital $8,500 ' $63,669 5 1 1 Capital $8,549 1 $72,218 1 1 1 Capital $9,000 I $81,218 6 1 1 Capital $9,500 ' $90,718 13 1 1 Capital $10,000 $100,718 3 1 1 Capital $11,600 $112,318 9 1 1 Capital $12,000 $124,318 12 2 1 Capital $15,000 $139,318 7 1 1 Capital $15,000 $154,318 1 1 1 1 Capital $15,000 $169,318 Capital $16,500 $185,818 8 1 1 Capital ' $20,000 $205,818 3 1 1 Capital ' $20,000 $225,818 12 1 1 Capital $20,000 $245,818 2 1 1 Capital $20,000 $265,818 1 1 1 Capital $20,000 $285,818 ' 2 1 I 1 Capital $21,000 $306,818 ' 9 1 1 Capital $26,000 $332,818 10 1 1 Capital $26,000 $358,818 11 1 1 Capital ' $35,000 $393,818 ' 4 1 1 Capital ( $38,000 $431,818 ' 1 1 Capital $40,000 $471,818 19 1 1 Capital 1 $40,000 $511,818 11 2 1 Capital $40,000 $551,818 5 1 1 Capital $45,000 $596,818 ' 3 1 Capital $48,000 1 $644,818 1 7 1 1 Capital $50,000 ' $694,818 1 ' 1 1 Capital ' $50,000 $744,818 1 ' 1 1 Capital ' $80,000 ' $824,818 4 1 1 1 Capital $85,000 1 $909,818 6 ' 1 1 Department Non -Depart. Non -Depart. Non -Depart. Non -Depart. Information Serv. Information Serv. Fire Information Serv. Information Serv. Information Serv. Fire Community Serv. Community Serv. Community Serv. Information Serv. Community Serv. Public Works Community Serv. Fire Information Serv. Public Works Plann. & Develop. Information Serv. Community Serv. Community Serv. Community Serv. Information Serv. Information Serv. Information Serv. Public Works Non -Depart. Finance/Admin Non -Depart. Non -Depart. Information Serv. Non -Depart. Non -Depart. Non -Depart. Non -Depart. Information Serv. Information 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 Division Non -Depart. Non -Depart. Non -Depart. Non -Depart. Information Serv. Recreation EMS/Suppression Court Fire Police EMS/Suppression Recreation Parks Swimming Pools General Fund Recreation 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 Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Capital Requests - FY 2002 BY FUND Program Description Athletic Complex Design Annual Sidewalk Program Transfer to Insurance Fund Street Overlay Hardware/Software - Various departments Large format inkjet printer 8 panel display system including bag & literature MS Office for clerks Replacement of desktop printers Microsoft network training Class A uniforms for drivers/engineers Rectrack training & report builder training Stump Grinder (3) Automatic chemical control systems Mac G4 computer & software for graphics artist Proj./Spec. Events Mobile Storage Trailer I Facility Maint. Carpet replacement in Library large meeting room Library !Security cameras with monitor at circulation desk I EMS/Suppression 'Professional cert. trainer contract services I Recreation 'Telephone based registration & facility reservation system Facility Maint. Restriping of city buildings' parking lots, fire lanes, & entrances Inspection Serv. Ford Explorer for inspector Fire (3) laptops, veh. mounts, radio modems for fire investigators Parks Skid steer loader with post hole digger, forks, & bucket Library Awning over amphitheater including installation Parks Backhoe with front bucket Fire 1(3) Palm Pilots for fire administration Police 1(2) Network printers for jail & dispatch Court 1(2) Network laser printers Facility Maint. !Traffic signal upgrades Phase #1 Non -Depart. Water Office Non -Depart. Non -Depart. Finance Furniture Replacement Folder & inserter machine (balance) Salary Adjustment CDBG Transfer (Balance)* Report Storage & Retrieval System Non -Depart. Utility Rehabilitation - Sewer Non -Depart. 'Contingency Non -Depart. 'Utility Rehabilitation - Manholes (2nd of 3 year program) Non -Depart. Engineering Information Serv. Transfer to W&S CIP for Capital Projects Scan construction microfilm upgrade 75 groupwise mailboxes Prog. Type Prog. Cost Dept. Dept. CMO Totals Priority Rank Rank Capital $100,000 $1,009,818 Capital $100,000 $1,109,818 5 1 1 Capital $150,000 $1,259,818 4 1 1 Capital $300,000 $1,559,818 3 1 1 Capital $339,635 $1,899,453 13 1 1 Capital $550 $1,900,003 28 2 2 Capital $2,000 $1,902,003 13 2 2 Capital $2,000 $1,904,003 26 2 2 Capital $3,000 $1,907,003 18 2 2 Capital $3,685 $1,910,688 22 2 2 Capital $4,050 $1,914,738 10 1 2 Capital $4,120 $1,918,858 9 1 2 Capital $5,000 $1,923,858 14 1 2 Capital $6,600 $1,930,458 10 2 2 Capital $6,600 $1,937,058 27 2 2 Capital $7,500 $1,944,558 17 1 2 Capital $8,000 $1,952,558 6 1 2 Capital $8,500 $1,961,058 8 1 I 2 Capital $14,000 $1,975,058 3 I 2 I 2 Capital $14,000 $1,989,058 21 I 2 I 2 Capital $18,000 $2,007,058 14 1 2 Capital $21,500 $2,028,558 3 1 2 Capital $21,947 $2,050,505 25 2 2 Capital $35,000 $2,085,505 12 2 2 Capital $40,000 $2,125,505 16 2 I 2 Capital $75,000 $2,200,505 15 2 I 2 Capital $1,200 $2,201,705 23 2 I 3 Capital $3,100 $2,204,805 19 2 I 3 Capital $3,100 $2,207,905 20 2 3 Capital $12,000 $2,219,905 1 1 3 Capital $10,000 $10,000 5 1 1 Capital $12,000 $22,000 1 1 1 Capital $20,000 $42,000 1 1 1 Capital $31,571 $73,571 3 1 1 Capital $55,000 $128,571 7 1 1 Capital $65,000 I $193,571 7 1 1 Capital I $90,000 I $283,571 2 1 I 1 Capital I $100,000 $383,571 I 8 I 1 I 1 Capital I $1,455,000 $1,838,571 I 9 I 1 I 1 Capital I $7,500 I $1,846,071 I 14 2 I 2 Capital I $9,750 I $1,855,821 I 13 2 I 2 Department Information Serv. Information Serv. Non -Depart. Information Serv. * Total project $237,086 - Fire Non -Depart. Community Services Public Works ** Total project $922,020 Police Police Police Police Police Police Police Police Police Police Police Police Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Community Serv. Information Serv. Community Serv. Community Serv. Community Serv. Information Serv. Community Serv. Community Serv. Information Serv. Economic Develop. Fund Division Water & Sewer Information Serv. Water & Sewer Information Serv. Water & Sewer Non -Depart. Water & Sewer Finance/Admin 205,515 (savings from FY00) = $31,571 Car Rental Car Rental Car Rental Car Rental - $638,803 = $283,217 CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD Golf Course Golf Course Golf Course Golf Course Golf Course Golf Course Golf Course Golf Course Golf Course Golf Course Golf Course Half Cent Tax Half Cent Tax Half Cent Tax Half Cent Tax Non -Depart Non -Depart. Recreation Engineering Admin. Admin. Admin. Admin. Admin. Admin. Admin. Admin. Admin. Admin. Admin. Admin. Conference Center Conference Center Maintenance Non -Depart. Maintenance Food & Beverage Non -Depart Maintenance Conference Center Maintenance Non -Depart Parks Library Library Capital Requests - FY 2002 BY FUND Program Description Upgrade groupwise Communications upgrade (Wide Area Network Access) Utility Rehabilitation - Water Internet payment option for Courts & Water Rotating Siren System Transfer for Building D renovations and remodel ** Midway Recreation Center - Upgrade Roadway paving and drainage construction (Gateway Blvd) Property Room Equipment (2) Bushmaster .223 Rifles with mags, sights, lights, & cases Tarrant Challenge (2) Stalker ATR moving radar packages (8) Communication System for Tactical Officers (4) Computer workstations Crime Scene Equipment Speed Commander Alert Trailer (2) Laptop computers & projectors for community presentations Emergency Medical Dispatch training Thermal Imager PTS Records Management software for CAD, records, jail, & property Conference centre equipment/service items upgrade Portable projector & microphones for conference centre (27) receiver replacement modules for irrigation sys. Clubhouse Facility Contingency Equipment replacement package (lease) Main Ice Machine & Ice Cream Freezer (2) Computers & printer Split rail cedar fence material for cart paths on holes #1 & #12 Outside Walk-in Cooler Full sized pick-up truck New computer system for Texas Star Irrigation system for Trailwood & McCormick Parks Library materials Upgrade Library Automation System Economic Develop 'Advertising Prog. Type Prog. Dept. Dept. CMO Cost Totals Priority Rank Rank Capital $17,000 $1,872,821 Capital $125,000 $1,997,821 Capital $65,000 $2,062,821 Capital $100,000 $2,162,821 Capital $140,156 $140,156 Capital $283,217 $423,373 Capital $422,000 $845,373 Capital $425,000 $1,270,373 Capital $1,700 $1,700 Capital $3,070 $4,770 Capital $4,555 $9,325 Capital $4,590 $13,915 Capital $5,088 $19,003 Capital $8,000 $27,003 Capital $9,975 $36,978 Capital $12,770 $49,748 Capital $13,000 $62,748 Capital $16,500 $79,248 Capital $18,000 $97,248 Capital $250,000 $347,248 Capital $5,000 $5,000 Capital $9,000 $14,000 Capital $13,500 $27,500 Capital $100,000 $127,500 Capital $342,430 $469,930 Capital $4,500 $474,430 Capital $4,700 $479,130 Capital f $4,778 1 $483,908 Capital 1 $4,850 1 $488,758 Capital 1 $18,000 1 $506,758 Capital J $40,760 J $547,518 Capital $70,000 $70,000 Capital $75,000 $145,000 Capital $109,454 $254,454 Capital $25,000 $279,454 11 12 6 15 1 11 8 7 2 9 5 4 3 6 12 10 1 4 5 2 7 1 6 1 8 9 3 2 1 2 4 2 2 1 4 1 1 1 1 1 1 1 1 2 1 2 1 1 1 2 2 3 3 1 1 1 1 1 2 2 2 2 2 2 1 1 1 2 Department Public Works Public Works Information Serv. Community Serv. Fund Division Service Center Fleet Ops. Service Center Fleet Ops. Softball World Softball World Softball World Softball World Capital Requests - FY 2002 BY FUND Program Description 8-10 ton air hydraulic shop press Snap -on OTC Analyzer - engine scanner (2) Computer upgrades Install phase II of irrigation system & resod fields Prog. Type Prog. Cost Dept. Dept. CMO Totals Priority Rank Rank Capital $6,000 $6,000 Capital $7,000 $13,000 Capital $3,000 $3,000 Capital $125,000 $128,000 2 1 1 1 1 1 1 1 1 1 INDLX INDEX Accounting Budget, p. 90 Administration Budget, p. 80 Administrative Services Budget, p. 120 All Fund Summary, p. 35 All Other Enterprise Operating Funds, p. 72 Animal Control Budget, p. 146 Annual Debt Service, p. 275 Arbor Daze Festival Budget, p. 188 Athletic Complex Budget, p. 204 Average Homeowner, p. 53 Average Residential Value History & Typical Tax Bill, p. 51 Basis of Accounting and Budgeting, p. A-1 Benefits and Insurance Budget, p. 228 Betterment Fund Budget, p. 156 Bond Rating History, p. 274 Bonds - Debt Service Schedules, p. 275 through 302 Budget Amendment, p. 23 Budget Message, p. 1 through 15 Budget Ordinance, p. B-3 Budget Preparation, p. 23 Budget Process, p. 22 Budget Schedule, p. 25 Capital and Supplemental Requests and Projects, p. D-14 Capital Equipment Purchases & Improvement Projects, p. D-14 Capital Fund Balance Summary, pp 39-41, pp 243-270 CAPITAL IMPROVEMENT PROGRAM - published under separate cover Capital Improvement Program Description, p. 246 Capital Improvements Funded Drainage, p. 252 Capital Improvements Policy, p. 239 Capital Improvements, Funded Streets, p. 254 Capital Improvements, Funded Wastewater, p. 260 Capital Improvements, Funded Water, p. 263 Capital Improvements, Other Funded Projects, p. 266 Capital Improvements Summary, p. 243 Capital Project Funds (current), p. 242 Capital Projects Proposed FY2002, p. 248 Car Rental Tax Budget, p. 222 Cash & Debt Management Budget, p. 234 City Charter, Excerpts, p. 26 City Council Budget, p. 78 City Engineer Budget (General Fund), p. 148 City Engineer Budget (Water & Sewer Fund), p. 168 City Planning Budget, p. 130 City Secretary Budget, p. 82 Composition of Debt Service, GO Bonds Graph, p. 276 Composition of Debt Service, Water & Sewer Graph, p. 294 Composition of Drainage Debt Service Graph, p. 292 Composition of Golf & Softball GO Bonds Graph, p. 287 Composition of Sales Tax Debt Service Graph, p. 299 Cost of City Services, p. 50 Crime Control & Prevention District Budget, p. 220 Current Capital Projects, p. 242 Debt, Introduction to, p. 272 Development, Revenue Summary, p. 61 Drainage Capital Projects, p. 252 Drainage Utility Maintenance Budget, p. 184 Effective Tax Rate Worksheet, p. D-1 Emergency Management Budget, p. 114 Environmental Health Budget, p. 126 Euless Development Corporation Operations, p. 212 Euless Development Corporation, Economic Development, p. 218 Euless Development Corporation, Library, p. 216 Euless Development Corporation, Parks, p. 214 Every Week In Euless, p. 20 Excerpts from City Charger, p. 26 Expenditure Sources, General Fund, p. 63 Expenditure Sources, Water & Sewer Fund, p. 69 Facility Maintenance Budget, p. 150 Finance Budget, p. 86 Fire Department Administration Budget, p. 116 Fire Marshal's Budget, p. 112 Fire, Suppression & Emergency Medical Service Budget, p. 118 Fiscal Policies, p. 28 Fleet Services Budget, p. 182 Franchise Tax Revenues, Summary, p. 60 Fund Balance Summary, p. 35 Fund Balance, Capital Improvements Projects, pp 39-41 and 243-270 Fund Balance, Enterprise Funds, p. 38 Fund Balance, General Governmental, p. 36 Fund Balance, Internal Service, p. 36 Fund Balance, Special Revenue, p. 37 Fund Relationships, p. A-2 General Fund Expenditure Sources, p. 63 General Fund Expenditures by Department, p. 64 General Fund Expenditures Multi -Year Comparison, p. 49 General Fund Revenue Assumptions, p. 48 General Fund Revenue Sources, p. 47 Geographic Information Systems Budget, p. 162 Glossary of Terms, p. A-4 GO Debt Service Composition, p. 276 Golf Course Budgets, pp 219 through 202 Golf Course Cart Operations Budget, p. 202 Golf Course Conference Center Budget, p. 200 Golf Course Food & Beverage Budget, p. 198 Golf Course Maintenance Budget, p. 194 Golf Course Nondepartmental Budget, p. 192 Golf Course Pro Shop Budget, p. 196 Hotel/Motel Tax- Community Services, p. 210 Hotel/Motel Tax - Economic Development, p. 208 Human Resources Budget, p. 94 Information Services Budget, p. 92 Inspection Services Budget, p. 124 Insurance, Employee Benefits, p. 226 Insurance, Risk, Liability & Workers' Compensation, p. 230 Internal Service Operating Funds, p. 76 Introduction to Debt, p. 272 Jail (Police Detention) Budget, p. 108 Legal Services, General Fund, p. 158 Legal Services, Water & Sewer Fund, p. 181-A Leisure Services Budget, p. 130 Library Budget, p. 140 Long Range Issuance Schedules, p. 274 Mayor and City Council Budget, p. 78 Meter Reading Budget, p. 176 Mission Accomplished, p. 19 Mission Statement, p. 18 Monthly Service Charges, p. 46 Multi -Year Financial Plan, pp C-1 through C18 Multi -Year Financial Plan, Other Information, p. C-19 through C-37 Municipal Court Budget, p. 88 Municipal Court Case Volume, p. 59 Municipal Court Revenues, p. 58 Nondepartmental, General Fund, p. 154 Nondepartmental, Golf Budget, p. 192 Nondepartmental, Water & Sewer Budget, p. 180 Notice of Public Hearing on Property Tax Rate, p. D-13 Notice of Public Hearing on Tax Increase, p. D-12 Operating Budget Summary - Expenditures, p. 45 Operating Budget Summary - Revenues, p. 44 Organization Chart, p. 21 Other Enterprise Operating Funds, p. 72 Overlapping Tax Liability, p. 53 Parks Budget, p. 132 Personnel Counts by Department, p. 306-316 Personnel Counts by Fund, p. 305 Personnel Counts, p. 304 Planning Budget, p. 122 Police Administration Budget, p. 100 Police Criminal Investigation Budget, p. 104 Police Detention (Jail) Budget, p. 108 Police Patrol Budget, p. 102 Police Service Budget, p. 106 Projects & Special Events Budget, p. 136 Property Tax Revenues, YTD Collection, p. 55 Property Taxes, FY2001 Estimates, p. 52 Property Taxes, Rates (historical), p. 54 Purchasing Budget, p. 96 Recreation Administration Budget, p. 138 Recreation Classes Budget, p. 186 Recycling Budget, p. 166 Revenue Assumptions General Fund, p. 48 Revenue Assumptions Water & Sewer Fund, p. 67 Revenue Sources, General Fund, p. 47 Revenue Sources, Water & Sewer, p. 67 Revenue Trends, p. 49 Risk Management Budget, p. 230 Sales Tax Revenue Bonds, Composition, p. 299 Sales Tax Revenues, Summary 1/4 Cent Tax, p. 75 Sales Tax Revenues, Summary Crime Control, p. 75 Sales Tax Revenues, Summary General Fund, p. 56 Sales Tax Revenues, Summary Half Cent Tax, p. 74 Sewage & Treatment Budget, p. 174 Softball World Budget, p. 190 Special Revenue Funds, p. 73 Street Maintenance Budget, p. 144 Streets, Capital Projects, p. 254 Swimming Pools budget, p. 134 Tax Rate Ordinance, p. B-6 Tax Roll Ordinance, p. B-1 Typical Tax Bill, Average Residential Value History, p. 51 Utility Billing Office Budget, p. 160 Vehicle & Equipment Replacement Budget, p. 226 Wastewater Capital Projects, p. 260 Water Capital Projects, p. 263 Water & Sewer Expenditure Sources, p. 69 Water & Sewer Expenditures Multi -Year Comparison, p. 71 Water & Sewer Fund, Expenditures by Departments, p. 70 Water & Sewer Revenue Assumptions, p. 68 Water & Sewer Revenue Sources, p. 67 Water Distribution Budget, p. 172 Water Production Budget, p. 170 Welcome to the City of Euless, p. 17 Where does the money come from, p. 42 Where does the money come go, p. 43 Workers' Compensation Budget, p. 232