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HomeMy WebLinkAboutFY 1996 Annual Operating & Capital Budget* Annual Operating & Capital Budget Fiscal Year 1995/96 NJ MINI,ill! II 44dulllulllu,��„IIIYII"I.. ���,�I�i�, i"iW"alLl ii, W11 J.L1 dudlladi„�i., IYI I�IIidYl liii,i IIIIYUIII IIYYWIm�WIIYYWYYuWWY JW W,�Y uu. �W6Yi�11'�IYYY 111YWJumiu WYYW11JW4 In Memo►y of HENRY B. BOAT RIGHT February 11, 1924 - September 12, 1991 The City of Euless citizens, Council members, and staff are saddened by the death offormer Councilman Henry Boatnght, who had resigned his council seat in August due to declining health. Henry truly gave meaning to the saying "service above self' and consistently worked hard for this city and its citizens He always stood up for his convictions and wanted the best for this community, which is one reason he created the Community Advisory Board, of which he was chairman from 1982 to 1986. He defeated three opponents to become the first representative of the newly created Place 6 on the City Council and has served on the city's development corporation from 1993 to 199Y. Mr. Boatright had long suffered from a respiratory ailment, and during much of his second council term could be seen at his church, City Hall, and about the community with his oxygen tanle -- continuing to serve his community as long as his strength allowed. ffi MARY LI AL _' MAYOR CARL TYSON, COUNCIL MEMBER PLACE ONE TODD SMITH, COUNCIL MEMBER PLACE TWO BOBBY BAKER, COUNCIL MEMBER PLACE THREE AND MAYOR PRO TEM CHARLES MILLER, COUNCIL MEMBER PLACE FOUR GLENN WALKER, COUNCIL MEMBER PLACE FIVE KATIE EDWARDS, COUNCIL MEMBER PLACE SIX The following individuals deserve recognition for the enthusiasm and persistence they extended to provide both a timely and quality document for the citizens of our community. Vicki Smith, Accountant II Scott Campbell, Administrative Assistant Betty Thomas, Administrative Secretary Janina Haylett, Accountant I TOM HART, CITY MANAGER Joe Hennig Assistant City Manager Diana Ortiz Director of Finance BOARDS .......0 ..� & COMMISSIONS ANIMAL SHELTER ADVISORY BOARD Max E. Ficken, D.V.M. Dolores Hailey, CIC Warren Cox, Dallas SPCA Clyde Cullum CIVIL SERVICE COMMISSION Marland Ernest Willie Mae McCormick Nell Hicks COMMUNITY ADVISORY BOARD Teresa Walker Janice Griffin Geri Donworth Lynne Moffatt Donna Bonenberger Betty Watson Carl Bright Curtis Wallace Robert Baker Michael Sampson Kathy Haecker Gary Waldron Laurence Beaver Gregory Miller Stacy Smith, Jr. ECONOMIC DEVELOPMENT ADVISORY BOARD Pete Allen Boyce Byers Gary Hill Alan Moffatt Gary Green Gene Jernigan Larry Bradford Dan Williams Basil St. Clair EULESS DEVELOPMENT CORPORATION Sonja Adams Edward Denari Letty Lynn Maloney Mayor Mary Lib Saleh Mayor Pro Tem Bobby Baker Councilman Charles Miller Councilman Carl Tyson HISTORICAL PRESERVATION COMMITTEE Diana Crawford Mazie Eden Evelyn Nimes Robert Nail Jean Whitener Weldon Cannon Bill Byers Betty Fuller Iva Nail Helen Payton Nina Winters Geri Donworth INDUSTRIAL DEVELOPMENT AUTHORITY Mary Lib Saleh Todd Smith Helen Lightbody Glenn Walker Bob McFarland, City Attorney W. Boyd London, Jr., Advisory Counsel LIBRARY BOARD Betty Fuller Charles McGehee Alice Ernest Lawrence Lubrano Bobby Baker Lawrence Lubrano Harold D. Samuels Kerry McGeath Wesley Scott Russell Schoonover Jack Weiss MORRISDALE AREA DRAINAGE TASK FORCE Beverly Adair Fred Bowers Martin V. Case, Jr. Edward Denari Mary Lib Saleh PARKS AND LEISURE SERVICES BOARD Eric Owens Jerry W. Robinson Leon Hogg Stacey Hollinger Richard McNeese Glendora Waldrup Bruce Ebert Carl Miller PLANNING AND ZONING COMMISSION Nancy Bright Billy F. Owens Ronald A. Young Keith Eggers STREET NAMING COMMITTEE Ralph Williamson Frank Douglass Ray Kester ZONING BOARD OF ADJUSTMENT Jack Hill Bill Williams Fred Bowen Curtis Wallace Robert McMillon Joy Baldwin George W. Zahn Gene Sloan Roger Bates Eddie Price MISCELLANEOUS APPOINTMENTS CITY HEALTH AUTHORITY Robert Tafel, M.D. NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS (NCTCOG): Mayor Mary Lib Saleh TARRANT APPRAISAL DISTRICT Mac Wilburn NORTH TEXAS LIBRARY SYSTEM Alice Ernest Betty Fuller TRINITY RIVER AUTHORITY (TRA) Todd Smith GRAPEVINE/COLLEYVILLE ISD COMMUNITY EDUCATION ADVISORY COUNCIL Charles Miller HURST-EULESS-BEDFORD ECONOMIC DEVELOP- ' MENT FOUNDATION Bobby Baker NATIONAL ORGANIZATION Tina Harrison H-E-B TEEN COURT Nancy Elliot Diana G. Ortiz GRAPEVINE-COLLEYVILLE ISD MULTICULTURAL ADVISORY COUNCIL Kyra Terra! GOVERNMENT FINANCE OFFICERS ASSOCIATION bistin: isheished Budget Tres tation Award PRESENTED TO City of Euless, Texas For the Fiscal Year Beginning October 1, 1994 of-defe' President Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented an award for Distinguished Budget Presentation to the City of Euless for its annual budget for the fiscal year beginning October 1994. 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. This page intentionally left blank. Libraries: Infrastructure for the mind Paae No. 1 3 4 5 6 7 8 TABLE OF CONTENTS 1995-96 Budget Title CITY OFFICIALS BOARDS & COMMISSIONS GFOA DISTINGUISHED BUDGET PRESENTATION AWARD INTRODUCTION The City of Euless, Texas Mission Statement Tree City USA Organization Chart Every Week in Euless BUDGET OVERVIEW Budget Assumptions Budget Process 9 Budget Schedule 10 FY96 Budget Process 11 Excerpts from Charter 13-20 Fiscal Policies BUDGET MESSAGE AND FINANCIAL SUMMARIES Description Welcome to a look at the City of Euless - brief physical description of the area One page listing of services provided • Excerpts from city ordinance outlining major guidelines and chronology General schedule for yearly budget process Reproduction of portions of City of Euless Charter pertaining to Finance Fiscal Policies adopted by City Council applicable to all city funds 21 - 26 Budget Message 27 The Cost of City Services 28 Monthly Service Charges 29 Where does the money come from? Where does the money go? 30 General Fund, Actual vs. Budget 31 Operating Budget Summary - Revenues City Manager's message highlighting major accomplishments One page comparison of monthly costs of services incurred by citizens Brief summary of charges, staffing, key fiscal points & free City services Listing of all operational funds, with pie charts illustrating proportion of each to the total income and expenditures Graph Comparing budget to actual expenditures and revenues for 10 years Bar graph of combined fund revenues for past 5 years plus brief explanation Paae No. Title Description 32 Operating Budget Summary - Expenditures 33 Revenue Trends 34 General Fund Revenue Sources 35 Average Home Value & Typical Tax Bill 35 Property Taxes, Historical 36 Property Taxes 37 Average Homeowner 38 39 40 41 Property Taxes, Rates Property Tax Revenues Year to Date Collection Review Tax Rate and Taxable Valuation Summary of Sales Tax Revenues 42 Summary of Franchise Tax Revenues 43 Municipal Court Revenues 44 Municipal Court , Case Volume Analysis 45 General Fund Expenditure Sources 46 General Fund Expenditures 47 General Fund Expenditures 48 General Fund Per Capita Expenditures 49 Water & Sewer Revenue Sources 50 Water & Sewer Expenditure Sources 51 Water & Sewer Fund 52 Water & Sewer Expenditure Trends 53 All Other Operating Funds Bar graph of combined fund expenditures for past 5 years plus brief explanation General Fund five year analysis Listing of revenue sources, with pie chart showing proportion of each to total revenues Graph illustrating variations in property values since 1986, per Tarrant County Appraisal District, plus tax calculations for three categories of homes History of overlapping property tax rates from 1986 to 1996 Estimated Revenues FY96 and proposed fund distribution Overlapping property tax liability with pie showing percentage of taxes for schools, colleges, hospitals, and county Historical property tax rates - direct and overlapping Detail of monthly property tax revenues collected Bar graphs comparing tax rates and taxable valuation of surrounding cities Sales tax 3 year history, plus history of additional half cent sales tax revenue Fees from public utilities, actual vs. budget History of revenues for 3 years plus budget variance Review of 3 year case load, appeals, and graph illustrating increase in case load Details of departmental expenditures plus pie chart Departmental budgets with breakdown of Personnel, Operations and Capital budgets Multi -Year Comparison Expenditure table by department with Consumer Price Index comparisons Details and pie chart showing sources of revenues in the Water & Sewer Fund Details and pie chart showing expenditures in this fund Breakdown of expenditures by departments Multi -year analysis of expenditures Summary of budgets for other funds, revenues and expenditures AMIPROITOC Paae No. Title Description 54 Fund Balance Summary One page summary of balances for all operating funds GOVERNMENTAL FUND 56 Mayor and City Council All departmental budgets include expe nditu re history, department goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts 58 Administration 60 City Secretary's Office 63 Staff Services - Data Processing 65 Staff Services - Personnel 68 Finance/Budget 70 Municipal Court of Record 72 Accounting 74 Purchasing 77 Police Administration 79 Police Patrol 81 Police Criminal Investigation Division 83 Police Service 85 Police Detention 88 Fire Marshal's Office 90 Fire - Emergency Management 92 Fire Department Administration 94 Fire - Emergency Medical Service 96 Fire Suppression 98 Fire Education & Prevention 101 Administrative Services 103 Facilities Maintenance 106 City Engineer 109 Leisure Services 111 Parks 113 Swimming Pools 115 Library 118 Planning 120 Street Maintenance 122 Inspection Services 124 Animal Control 126 Environmental Health 129 Nondepartmental, General Fund 131 Betterment Fund 133 General Obligation Debt AM I P RO\TOC Page No Title ENTERPRISE FUNDS 136 Staff Services - GIS 139 Water Billing Office 142 Recycling 145 Engineering - Water & Sewer 148 Water Production 150 Water Distribution 152 Sewage & Treatment 154 Utility Engineering 156 Meter Reading 159 Nondepartmental, Water & Sewer 161 Fleet Service 163 Fleet Service - Outside Repairs 165 Programs & Special Events 167 Arbor Daze Festival 169 Drainage Utility Maintenance 171 Drainage Utility System - Debt 173 Water & Sewer Debt Service SPECIAL REVENUE FUNDS 175 Hotel/Motel Tax 177 Drug Enforcement Agency 179 Euless Development Corporation Operations INTERNAL SERVICE FUNDS 181 Benefits & Insurance 183 Risk Management, Safety & Liability Insurance 185 Worker's Compensation Insurance 187 Vehicle & Equipment Replacement 189 Fleet Replacement, Annual Purchases 191 Cash & Debt Management CAPITAL IMPROVEMENTS PROGRAM AND DEBT SCHEDULES 193 Capital Budget and Program 194 Capital Improvement Projects 197 Current Capital Projects Funds Description Glossary of terms used in this section Policies relating to capital improvements Description of current funds created for use on capital improvement projects AMIPRO\TOC Pape No, 198 200 201 202 204 206 207 208 209 210 211 212 214 216 217 218 219 220 221 222 223 224 225 Title Capital Improvements - City Engineer Capital Improvement Program Water and Sewer Projects Capital Improvement Program Street and Highway Projects Capital Improvement Program Drainage Utility Projects Water & Sewer Revenue Bond Analysis, Reserve Philosophy Water & Sewer CIP Fund Streets CIP Fund Drainage Utility System CIP Fund Parks CIP Fund Half -Cent Sales Tax CIP Fund Explanation of Proceeds Half -Cent Sales Tax Fund Introduction to Debt Long Range Issuance Schedules Bond Rating History Annual Debt Service Composition of Debt Service General Obligation Refunding Bonds, Series 1985-A General Obligation Bonds, Series 1986 General Obligation Bonds, Series 1988 Certificates of Obligation, Series 1989 Certificates of Obligation, 1990 Public Property Finance Contractual Obligations, Series 1992 Description Budget for Water & Sewer CIP for City Engineer Itemized budgets for various water and sewer projects, with projections to 1999 Itemized budgets for various street and highway projects, with projections to 1999 Itemized budgets for various drainage utility projects, with projections to 1999 Schedule of reserves and requirements from FY90 through budget FY96 Budget summary for FY93 through budget for FY96 Budget summary for FY93 through budget for FY96 Budget summary for FY93 through budget for FY96 Budget summary for FY93 through budget for FY96 Budget summary for FY93 through budget for FY96 Euless Development Corporation profile of funding and cash flow FY94-95 pre -audit fund summary Background, synopsis of State of Texas regulations affecting debt policies, and city policies and practices relating to debt Certificates of Obligation and Half Cent Sales Tax Revenue Bonds City of Euless rating by Moody's and Standard & Poors Total general obligation bonds and revenue bonds, details and graph General obligation bonds, schedule of requirements for years 1996 through 2008 Schedule of requirements for years 1996 through 2008 Schedule of requirements for years 1996 through 1997 Schedule of requirements for years 1996 through 1999 Schedule of requirements for years 1996 through 1999 Schedule of requirements for years 1996 through 2000 Schedule of requirements for years 1996 through 2002 AM I P RO\TOC Paae No. Title Description 226 227 228 229 230 231 232 233 234 235 236 General Obligation Refunding Bonds, Series 1993 Water & Sewer Revenue Bonds Water & Sewer System Revenue Bonds, Series 1965 Water & Sewer System Revenue Refunding Bonds, Series 1967 Waterworks & Sewer System Revenue Refunding Bonds, Series 1991 Trinity River Authority Contractual Obligation Trinity River Authority of Texas Revenue Bonds, Series 1969-C Drainage Utility Bonds, Composition of Debt Service Municipal Drainage Utility System Revenue Bonds, Series 1991 Sales Tax Revenue Bond, Composition of Debt Service Sales Tax Revenue Bonds, Series 1994 PERSONNEL SUMMARIES 237 Personnel Counts by Department 238 Personnel Counts by Fund 239 Personnel Counts by Job Title 249 Turnover by Job Family APPENDIX A FINANCIAL TERMINOLOGY 252 Basis of Accounting 253 Fund Relationships 255 Glossary of Terms APPENDIX ORDINANCES 257 Tax Roll Ordinance Schedule of requirements for years 1996 through 2008 Composition of Debt Service, summary of requirements for years 1996 through 2005 Schedule of requirements for years 1996 through 2003 Schedule of requirements for years 1996 through 2002 Schedule of requirements for years 1996 through 2002 Schedule of requirements for years 1996 through 1999 Schedule of requirements for years 1996 through 1999 for City of Euless Water Project Funds Summary of Debt Service Requirements for years 1996 through 2010 Schedule of requirements for years 1996 through 2010 Schedule of requirements for years 1996 through 2015 Schedule of requirements for years 1996 through 2015 Tumover rates by job title for years 1989 through June 30, 1995 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 AMIPRO\TOC Pape No. 259 262 265 268 271 273 274 Title Budget Amendment Ordinance Tax Rate Ordinance Drainage Fees Ordinance Budget Ordinance APPENDIX C WORKSHEETS Effective Tax Rate Worksheet Capital Equipment Purchase and Capital Improvement Projects Itemized Capital List INDEX Description Ordinance whereby City Council amends the previously approved budget providing for investment of additional funds as recommended by staff Ordinance whereby City Council sets the property tax rate for the fiscal year Ordinance whereby City Council sets rates for drainage based on run-off coefficient formulae for the fiscal year Ordinance whereby City Council adopts the budget recommended by staff Calculation of effective tax rate as prescribed by State of Texas regulations Explanation of ranking criteria used in determining projects and equipment to fund List of departmental requests with cost estimates and ranking AM I P RO\TOC This page intentionally left blank. Libraries: Infrastructure for the mind Paae No 198 200 201 202 204 206 207 208 209 210 211 212 214 216 217 218 219 220 221 222 223 224 225 Title Capital Improvements - City Engineer Capital Improvement Program Water and Sewer Projects Capital Improvement Program Street and Highway Projects Capital Improvement Program Drainage Utility Projects Water & Sewer Revenue Bond Analysis, Reserve Philosophy Water & Sewer CIP Fund Streets CIP Fund Drainage Utility System CIP Fund Parks CIP Fund Half -Cent Sales Tax CIP Fund Explanation of Proceeds Half -Cent Sales Tax Fund Introduction to Debt Long Range Issuance Schedules Bond Rating History Annual Debt Service Composition of Debt Service General Obligation Refunding Bonds, Series 1985-A General Obligation Bonds, Series 1986 General Obligation Bonds, Series 1988 Certificates of Obligation, Series 1989 Certificates of Obligation, 1990 Public Property Finance Contractual Obligations, Series 1992 Description Budget for Water & Sewer CIP for City Engineer Itemized budgets for various water and sewer projects, with projections to 1999 Itemized budgets for various street and highway projects, with projections to 1999 Itemized budgets for various drainage utility projects, with projections to 1999 Schedule of reserves and requirements from FY90 through budget FY96 Budget summary for FY93 through budget for FY96 Budget summary for FY93 through budget for FY96 Budget summary for FY93 through budget for FY96 Budget summary for FY93 through budget for FY96 Budget summary for FY93 through budget for FY96 Euless Development Corporation profile of funding and cash flow FY94-95 pre -audit fund summary Background, synopsis of State of Texas regulations affecting debt policies, and city policies and practices relating to debt Certificates of Obligation and Half Cent Sales Tax Revenue Bonds City of Euless rating by Moody's and Standard & Poors Total general obligation bonds and revenue bonds, details and graph General obligation bonds, schedule of requirements for years 1996 through 2008 Schedule of requirements for years 1996 through 2008 Schedule of requirements for years 1996 through 1997 Schedule of requirements for years 1996 through 1999 Schedule of requirements for years 1996 through 1999 Schedule of requirements for years 1996 through 2000 Schedule of requirements for years 1996 through 2002 AMIPRO\TOC Paae No. 226 227 228 229 230 231 232 233 234 235 236 Title General Obligation Refunding Bonds, Series 1993 Water & Sewer Revenue Bonds Water & Sewer System Revenue Bonds, Series 1965 Water & Sewer System Revenue Refunding Bonds, Series 1967 Waterworks & Sewer System Revenue Refunding Bonds, Series 1991 Trinity River Authority Contractual Obligation Trinity River Authority of Texas Revenue Bonds, Series 1969-C Drainage Utility Bonds, Composition of Debt Service Municipal Drainage Utility System Revenue Bonds, Series 1991 Sales Tax Revenue Bond, Composition of Debt Service Sales Tax Revenue Bonds, Series 1994 PERSONNEL SUMMARIES Description Schedule of requirements for years 1996 through 2008 Composition of Debt Service, summary of requirements for years 1996 through 2005 Schedule of requirements for years 1996 through 2003 Schedule of requirements for years 1996 through 2002 Schedule of requirements for years 1996 through 2002 Schedule of requirements for years 1996 through 1999 Schedule of requirements for years 1996 through 1999 for City of Euless Water Project Funds Summary of Debt Service Requirements for years 1996 through 2010 Schedule of requirements for years 1996 through 2010 Schedule of requirements for years 1996 through 2015 Schedule of requirements for years 1996 through 2015 237 Personnel Counts by Department 238 Personnel Counts by Fund 239 Personnel Counts by Job Title 249 Turnover by Job Family APPENDIX A FINANCIAL TERMINOLOGY Turnover rates by job title for years 1989 through June 30, 1995 252 Basis of Accounting 253 Fund Relationships 255 Glossary of Terms APPENDIX B ORDINANCES 257 Tax Roll Ordinance 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 AMIPROITOC Paae No. Title Description 259 Budget Amendment Ordinance 262 265 268 271 273 274 Tax Rate Ordinance Drainage Fees Ordinance Budget Ordinance APPENDIX C WORKSHEETS Effective Tax Rate Worksheet Capital Equipment Purchase and Improvement Projects Itemized Capital List INDEX Ordinance whereby City Council amends the previously approved budget providing for investment of additional funds as recommended by staff Ordinance whereby City Council sets the property tax rate for the fiscal year Ordinance whereby City Council sets rates for drainage based on run-off coefficient formulae for the fiscal year Ordinance whereby City Council adopts the budget recommended by staff Calculation of effective tax rate as prescribed by State of Texas regulations Capital Explanation of ranking criteria used in determining projects and equipment to fund List of departmental requests with cost estimates and ranking AM I PRO\TOC This page intentionally left blank. Libraries: Infrastructure for the mina Int od tion "Euless MIME oriedfreoff ro ., Welcome to a Look at The City of Euless, Texas The City of Euless is 16.9 square miles and 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 is presently estimated to be 40,400. 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 has been 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. Euless is served by one rail company - 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 eighteen elementary schools, five junior high schools and two senior high schools, a career education center, and a special education school. Average enrollment for the year is 19,000. 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. 1 The City of Euless provides many facilities and services to its Citizens including nineteen parks totaling 398 acres, three community buildings, three swimming pools, and one amphitheater. The City has three fire stations serviced by 48 certified firefighters and one police station serviced by 67 certified officers. The City also maintains a full service library with 55,624 books and 5,620 other materials. A new library is currently under construction, with plans for opening during the summer of 1996. This facility is being funded through the 1/2 cent sales tax revenue bonds. Construction is also underway for an upscale golf course and athletic complex. 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 "A" from Moody's. • Amarillo I Paso EUL ES S Fort Worth■. ■Dallas * Austin • ■ Houst San Antonio 2 • The Mission of The City of Euless, Texas • Ft c1"; Acotade wx/e/p4 a//tet alod g.`24/sia Yleokci-cwoi criteye (va /11L•1•1151i Im1,11•,1•11,440,, 1,011,0a) ikailluo.a, ,u,,,a• u..••• LOY!, 3 1 + 1 = 2 is Euless' commitment to plant 1 tree for every 1 resident by the year 2000. No tax dollars are spent on this vision! Rather, it is funded through a grant from the Euless Community Betterment Fund (the optional 50 cent donation on your water bill) and through membership fees from concerned citizens. The Tree City USA program is sponsored by the National Arbor Day Foundation. To achieve the national recognition of being named as a Tree City USA, a town or city must meet specific standards and criterion. The City of Euless has received the Tree City USA honor every year since 1986. 4 Bob McFarland City Attorney Gary Mckamie Police Chief Patrol Crim. Invest. Jail Communications Susan Crim City Secretary Tom Cox Dir. of Admin. Serv. & Econ. Dev. Econ. Dev. Fleet Services Facility Maint. Special Projects Scott Campbell Administrative Asst. Jenny Kratz Mun. Relations Coord. Randy Byers Dir. of Public Works & Development Streets Water/Wastewater Street Sweeping Code Enforce. Environ. Health Animal Control Planning Building Inspection CITIZENS MAYOR and COUNCIL TOM HART City Manager Joe Hennig Assistant City Manager Rick Herold Dir. of Community Services Parks/Leisure Library Beautification Green House Texas Star Golf Paul Kruckemeyer City Engineer Engineering Construction Inspection Development Rev. CIP Management Traffic Safety Drainage George Boring City Judge Diana Ortiz Director of Finance Accounting Utility Billing Budget Mun. Court Cash Debt. Mgmt. Purchasing Municipal Court of Record Info. Services Pers./Benefits Risk/Insurance mamagnmastommail Lee Koontz Fire Chief Suppression Ambulance Fire educ. Fire prevent. Fire Marshal Emergency Mgmt. City Manager's Office EVERY WEEK IN EULESS Citizens Received these Services 1994 Filed 412 cases in Municipal Court Handled 78 appeal cases Held 41 arraignments Issued 327 traffic safety citations Made 141 arrests Processed 221 offenses Cleared 35 judicial cases Recovered $16,246 in stolen property Responded to 1716 calls for police service Responded to 17 accidents Incarcerated 60 prisoners Conducted 36 fire safety inspections Responded to 26 emergency medical calls Maintained 22 fire hydrants Responded to 39 fire calls Distributed 3330 fire prevention publications Conducted 4 fire prevention classes for an average 139 people Serviced 1961 users of Midway Recreation Center Maintained average of 8 acres of park land Checked out 3784 library materials Answered 392 library reference questions Overlaid 8824 square feet of asphalt Repaired 98 potholes Laid 49 linear feet of curb and gutter Made 14 street signs Conducted 349 minimum housing inspections Reviewed 31 plans for building code compliance Performed 59 building inspections Picked up 28 animals Processed 4 animal adoptions Returned 5 animals to owners 17 food service & 8 pool inspections Replaced 3,000 meters Produced 7,019,231 gallons of water Installed 98 feet of water line Cleaned 16,666 linear feet of sewer line 1995 Filed 442 cases in Municipal Court No appeal cases due to Court of Record Held 84 arraignments Issued 481 traffic safety citations Made 148 arrests Processed 229 offenses Cleared 38 judicial cases Recovered $12,344 in stolen property Responded to 1875 calls for police service Responded to 16 accidents Incarcerated 66 prisoners Conducted 37 fire safety inspections Responded to 28 emergency medical calls Maintained 22 fire hydrants Responded to 41 fire call Distributed 3330 fire prevention publications Conducted 5 fire prevention classes for an average 142 people Serviced 2885 users of Midway Recreation Center Maintained average of 12 acres of parks Checked out 3957 library materials Answered 392 library reference questions Overlaid 9615 square feet of asphalt Repaired 134 potholes Laid 67 linear feet of curb and gutter Made 19 street signs Conducted 342 minimum housing inspections Reviewed 31 plans for building code compliance Performed 67 building inspections Picked up 23 animals Processed 3 animal adoptions Returned 5 animals to owners 22 food service & 6 pool inspections Replaced 3000 meters Produced 7,019,231 gallons of water Installed 98 feet of water line Cleaned 16,666 linear feet of sewer line 6 This page intentionally left blank. Libraries: Infrastructure for the mina ud 9 t • verview Afiroftere "Euless -- A City on the Grow" THE CITY OF BUDGET ASSUMPTIONS ® Structure & approach similar to prior year ® Compatibility with council goals; each program consistent ® Fixed asset maintenance; committed to maintain & protect City investments ® Personnel compensation; committed to pay competitive salaries ® Productivity improvements; committed to cross training & multiple utilization of personnel BUDGET PROCESS The City's charter provides for budget preparation through an ordinance outlining major guidelines. Following are summarized excerpts from this ordinance. • The City's Fiscal Year begins on October 1 and ends on September 30, which also establishes the accounting and budget years. • Prior to August, the City Manager (assisted by staff) prepares and submits to City Council a budget for the next fiscal year, which includes: • The Budget Message outlines proposed fiscal policies, explains major operations from prior years expenditures and explains major changes of policy, and discusses the financial condition of the City. • Revenue estimates are provided for all sources of revenues. Property tax revenues are estimated utilizing current tax structure rates and property valuations for the ensuing year. • Proposed expenditures/expenses for the next year are provided by line item for each activity in each department and fund, showing prior year actuals, current year budget, current year to date actuals, and current projected. • All outstanding bond issues are described by amount, purchases, date of issue, interest rate, and maturity date. • Proposed expenditures for necessary capital projects are addressed as well as the method of financing. • Capital projects recommended within the next five years should also be listed. • A Budget Calendar to be used as a guideline is prepared which allows for public inspection of the proposed budget at the same time it is available for Council. • Council shall announce a date and time for a public hearing on the proposed budget in the newspaper, providing ample notice for concerned citizens to participate. • After Council review, analysis, and necessary revisions, the budget is adopted at least ten days prior to the next fiscal year, by majority vote of all Council members. • Budget amendments are executed by majority vote of all Council members through an ordinance which becomes an attachment to the original budget. • Copies of the adopted budget are provided to all offices of the City, including a filed copy with the City Secretary, as well as interested persons or organizations. 8 DATE April 12 April 17 May 15 May 15 May 17 May 17 to June 7 June 5 June 19 June 12-16 June 26 June 30 July 1 to 22 July 8 July 25 July 26 August 1 August 1 (per City Charter) August 8 CC August 18-20 CC, CMO, F&HR August 14 City Secretary August 22 CC, CMO, F&HR August 22 CC CITY OF EULESS PROPOSED 1995-96 BUDGET SCHEDULE RESPONSIBILITY All Managers & Directors Directors & Personnel Manager TAD CMO, Directors Managers & F&HR Finance Insurance Mgr., Directors CMO, Ins. Mgr., Directors ACM, F&HR, Directors CC, CMO, Directors August 27 September 12 F&HR and CMO CMO CC, CMO, Directors TAD CMO City Secretary F&HR F&HR & CMO CC September 26 CC ACTION Budget Kickoff - 10:00 AM, Building A Pay Plan Recommendation to City Manager and Personnel Receive Preliminary Tax Roll from TAD Pay Plan Finalization Budgets with all attachments should be returned to F&HR Department Initial data entry and audit - Finance Insurance Recommendations & Discussion Insurance Finalization Budget Review and discussion with Directors Pre -Budget Work Session on Capital & Supplemental Requests Status Report - CM City Manager Review Pre -Budget Work Session on CIP Receipt of final tax roll CMO final review and amendments Publish effective tax rate Print/Bind CMO Prelim. Budget/Distribute to CC and file in City Secretary's Office Set date for public hearing at next CC Meeting Work Session - Budget Retreat Publish Notice of Public Hearing CMO submits budget to City Council. Copies to Library and City Secretary for public review Hold public hearing on proposed budget. First reading 8 adoption of budget ordinance Publish effective tax rate Approve first reading of tax rate ordinance. Adoption of tax roll & tax rate ordinances. Second & final reading of budget ordinance if required. Last meeting in Fiscal Year 1995 9 FY96 BUDGET PROCESS MARCH .._..;A ;.. Y ..: • .- iLl.. ,.... ::: •lebt la4 adt lu404lad:a.14•1441:ilsl0rlq_1-i�d4a:{xl_I:1® -Budget Kickoff . - -Pay Plan Recommendation to City Manager and Personnel -Mid-year Review of Current Year Budget -Budgets with all attachments should be returned to the Finance Dept -Receive Preliminary Tax Roll from TAD -Pay Plan Finalized -Initial Data Entry and Audit -Initial data entry and audit - Insurance Recommendations & Discussion - Insurance Finalized - Budget Review & Update, Presentation & Discussion with Directors - Pre-Budget Work Session on Capital & Supplemental -Status Report -City Manager -City Manager Work Sessions -Receipt of Final Tax Roll -City Manager Final Review and Amendments -Publish Effective Tax Rate -Print, bind & distribute City Manager's Preliminary Budget to City Council for Review -Set date for Public Hearing an Proposed Budget -Work Session - Budget Retreat -Publish Notice of Public Hearing -City Manager submits budget to City Council (Copies available to public for review in library) -Public Hearings & First reading of Budget Ordinance & Adoption of Budget Ordinance -Publish effective tax rate -Approve First Reading of Tax Rate Ordinance -Adoption of Tax Roll & Tax Rate Ordinances -Second and Final Reading of Budget Ordinances -Last Council meeting in FY95 Execution Execution Execution Execution Execution Preparation egislative Consideration Execution udit & Evaluation EXCERPTS FROM CHARTER CITY OF EULESS, TEXAS ARTICLE VII. FINANCE Sec. 1. Fiscal year. The fiscal year of the City of Euless shall begin on October first of each calendar year and will end on September thirtieth of the following calendar year. The fiscal year will also be established as the accounting and budget year. All funds collected by the City during any fiscal year, including both current and delinquent revenue shall belong to such fiscal year and, except funds derived to pay interest and create a sinking fund on the bonded indebtedness of the City, may be applied to the payment of the expenses incurred during such fiscal year. Any revenues uncollected at the end of any fiscal year, and any unencumbered funds actually on hand, shall become resources of the next succeeding fiscal year. State law references - Budgets, V.T.C.A., Local Government Code ¶ 102.001 et seq.; fiscal powers, V.T.C.A., Local Government Code ¶ 101.002. State law reference - Fiscal year, V.T.C.A., Tax Code If 1.05. Sec. 2. Preparation and submission of budget. The city manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the Council, which shall contain the following information. In preparing the budget, each employee, officer, board and department shall assist the city manager by furnishing all necessary information. (1) The city manager's budget message shall outline the proposed financial policies for the next fiscal year with explanations of any change from previous years in expenditures and any major changes of policy and a complete statement regarding the financial conditions of the City. (2) An estimate of all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year-to-date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest, and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. State law reference - Budgets, 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. 11 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. 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 - Budgets, V.T.C.A., Local Govemment 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 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. 12 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 Fiscal and Human Resources (F&HR) 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 F&HR Director and City Manager at least annually (preferably in January -February) and will be presented to the City Council for approval of any significant changes. II. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. Accounting - The Accounting Manager 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. In all instances the City will utilize prior year intemal control. 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 intemal control weaknesses are discovered. 2. The Auditors are accountable to the City Council and will have access to direct communication with the City Council if the City staff is unresponsive to auditor recommendations or if the auditors consider such communication necessary to fulfill their legal and professional responsibilities. 3. Auditor Rotation - The City will not require auditor rotation, but will circulate requests for proposal for audit services at least every five years. D. Internal Auditing - The City recognizes its growing need for an intemal audit function and is seriously evaluating the devotion of resources to this program in the future. 13 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 F&HR 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 Reoortinq - The F&HR Department will prepare internal financial reports sufficient for management to plan, monitor, and control the City's financial affairs. Internal financial reporting objectives are addressed throughout the policies. III. INTERNAL CONTROLS A. Obiective - To provide management with reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition. At all times the City of Euless shall maintain an environment conducive to good intemal controls. B. Written Procedures - The F&HR Director, through the Accounting Manager, is responsible for developing Citywide written guidelines on accounting, cash handling, and other financial matters which will be approved by the City Manager. The F&HR 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 F&HR Department guidelines on accounting and intemal controls are implemented, and that all independent auditor intemal control recommendations are addressed. IV. OPERATING BUDGET A. Preparation - The City's "operating budget" is the City's annual financial operating plan. It comprises governmental and proprietary funds, including the General Obligation Debt Service Fund. The budget is prepared by the F&HR 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 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 within 10 days 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. 14 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 quarterly. V. CAPITAL BUDGET AND PROGRAM A. Preparation - The City's capital budget will include all capital projects funds and all capital resources. The budget will be prepared annually in conjunction with operating budget. The capital budget will be compiled by the Fiscal & Human Resource 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 F&HR 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 City-wide drainage projects. Single large drainage projects will be funded by debt. G. Debt Financing - Recognizing that debt is usually a more expensive financing method, altemative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. H. Infrastructure Maintenance - The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually so that repairs will be made amounting to a designated percentage of the value of the streets. Reporting - Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the F&HR Department to monitor and control the capital budget as authorized by the City Manager. 15 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, fees, 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 for subsidization between entities, funds, services, utilities, and customers. However, it is recognized that public policy decisions may lead to subsidies in certain circumstances, e.g., homestead tax exemption. D. Administration - The Benefits of a revenue will exceed the cost of producing the revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost, cost of services analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. E. Revenue Adequacy - The City will require that there be a balance in the revenue system. That is, the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. F. Cost/Benefit of Abatement - The City will use due caution in the analysis of any tax, fee, or water and wastewater incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) analysis will be performed as a part of such review. G. Diversification and Stability - In order to protect the government from fluctuations in a revenue source due to fluctuations in the economy, and variations in weather (in the case of water and wastewater), a diversified revenue system will be maintained which has a stable source of income. H. Nonrecurring Revenues - One-time revenues will not be used for ongoing operations. Nonrecurring revenues will be used only for nonrecurring expenditures. Care will be taken not to use these revenues for budget balancing purposes. I. Property Tax Revenues - 1. Process. Property shall be assessed at 100% of the fair market value as appraised by Central Appraisal District. Reappraisal and reassessment shall be done regularly as required by State law. A 97% collection rate will serve as a goal for tax collections, with a delinquency rate of 3% or less. All delinquent taxes will be aggressively pursued, with delinquents greater than 150 days being tumed over to an attorney and a penalty assessed to compensate the attomey as allowed by State law, and in accordance with the attorney's contract. Annual performance criteria will be developed for the attorney. 2. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by seeking additional revenue sources and attempting to expand and diversify the City tax base. 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. 16 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 75%. The allocation of the tax rate for debt purposes is 25%. Debt service should not exceed 40% except for extraordinary and temporary reasons. M. Proprietary - Proprietary funds will pay the General Fund for direct services rendered. Additionally, the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts . This is to compensate the General Fund for the lost revenue that would be payable from a privately owned utility. N. Franchise Agreements - The City will monitor the status of existing financial agreements and take necessary actions to negotiate new agreements as they near expiration or as they need revisions to best serve the citizens of Euless. O. General and Administrative Charoes - A method will be maintained whereby the General Fund can 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 annually 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 monies, 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 monies 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 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 over $15,000 will conform to a formal bidding process as outlined. Recommendations on purchases and contracts $15,000 and more 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. This position should smooth on -going financial requirements. 17 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 F&HR Director to the City Manager for presentation to the City Council. D. Fixed Assets and Inventory - These assets will be reasonably safeguarded, properly accounted for, and prudently insured. IX. FINANCIAL CONDITION AND RESERVES A. No Operating Deficits - Current expenditures will be paid with current revenues. Deferrals, short-term loans, or one time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or nonrecurring expenditures, except when balances can be reduced because their levels exceed guideline minimums. B. Operating Reserves - The General Fund resources balance combined with the Emergency Reserve Fund should be between 30 to 60 days in working capital and never fall to 8.3% of the General Fund expenditures budget. This percentage is the equivalent of 30 days' expenditures. The enterprise fund working capital should be maintained at the 12% (45 to 75 days) level. An additional cash test will be required for the Water and Wastewater Fund to ensure the City's ability to operate, exclusive of accounts receivable. C. Risk Management Program - The City will aggressively pursue every opportunity to provide for the public's and City employees' safety and to manage its risks. All reasonable options will be investigated to finance losses. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based on actuarial determinations. Such reserves will not be used for any purpose other than for financing losses. D. Compensated Absences - The City will establish a separate reserve within its operating funds to pay for accrued vacation leave. Accrued vacation leave can normally be paid by allowing a vacated position to remain open for several weeks. This reserve will be established based upon a schedule of estimated retirements which will be developed in conjunction with the operating budget. E. Eauipment 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. 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. 18 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. Neaotiated Biddina - 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. Biddina 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 19 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. Adeauate 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. Trainina - The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective 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 F&HR Director will try to obtain and/or maintain designation of Certified Government Finance Officer as awarded by the GFOA of Texas. 20 This page intentionally left blank. Libraries: Infrastructure for the mind udget Message and Financial :_ ummari -s "Euless -- it othe ro .. THE CITY OF November 9, 1995 LESS Honorable Mayor Mary Lib Saleh City Council: Carl Tyson, Place One Todd Smith, Place Two Bobby Baker, Place Three & Mayor Pro Tem Charles Miller, Place Four Glenn Walker, Place Five Katie Edwards, 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, 1995, and ending September 30, 1996, are presented. This budget document is the product of several months of intensive effort involving all departments and staff personnel and has been prepared with the Council's concerns, as well as within the constraints the City faces. The short- and long-term strategic goals and key issues impacting this budget are identified and discussed here. They are highlighted as shown in italics followed by their impact to the budget and action taken to address the issue. BUDGET HIGHLIGHTS • A $.01 decrease in the property tax rate. The tax rate for the prior fiscal year is $.616 per $100 assessed valuation, the FY96 tax rate is $.606 per $100 assessed valuation. • No cuts in programs or services for citizens. • Expanded services and staffing in community development program. • Enhanced library program (staffing and materials). • Additional police officers and radio system. • A 4% average increase in salaries for employees to retain a motivated, quality work force. • No increase in water and sewer rates. • A $1.00 increase in drainage utility charge for citywide drainage projects. 201 N. Ector Drive, Euless, Texas 76039-3595 817r685-1400 • Metro 817/267-4403 • FAX 817r685-1416 21 Overall, the City had an exceptinally good fiscal year. It began in a balanced position and ended with no budgeted deficits. Once again our directors have done a superb job of maintaining very tight budgets. General Fund The General Fund revenues are proposed at $15,283,316 and the expenses at $14,929,872 for a net of $353,444. Adequate funding was met by systematically projecting revenues at an 18.8% increase largely due to the utilization of prior year receipts (technically a draw down of fund balance). Excess fund balance was due to prior year budgetary decisions which had a positive impact during this budget process, specifically, implementation of Court of Record which provides better and more efficient service delivery. For the coming year, we have initiated new municipal fees allowed by legislation, implemented a new licensing program with existing staff which generates new fees, utilized available grants and projected increases in sales taxes and franchise fees. Revenue projections are based on known economic development in process, 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. After review of the General Fund for the next fiscal year, you will find that overall the expenditures have increased by $2,318,079 or 16.7%, providing for a for competitive compensation package for employees, additional staffing, primarily in development, facilities maintenance and information services, and, mostly the procurement of much needed non -recurring capital equipment. This use of funds is consistent with the percentage increase in revenues since fund balance draw down will be used in FY96 for non -recurring expenditures. The use of this non -recurring fund balance resource will address several of the City's strategic goals and are highlighted below: •utilizing innovative and technological methods for better and more efficient service, specifically, continuation of Teen Court, continued funding of Opticom signal system for additional intersections in the City, computer hardware and software program for Recreation, citywide computer Network system, new computer hardware and software program for processing of various permits, and smaller, miscellaneous computer related items, "one -stop shop" for community development activities; •adequate funding for the City, specifically, additional funds for a new Athletic Complex, payoff of a fire truck, use of available grants for additional police officers, park projects and street projects, and, continuation of an interlocal agreement with the school district; • repair and/or replace deteriorating infrastructure, specifically, roof repair to existing library and remodeling to the two other buildings on the campus; •improve external and internal communications, specifically, new citywide radio system, continuation of Mayor's newsletter, computer network system, neighborhood association meetings, and citizen's police academy program. 22 WATER & SEWER FUND For FY96 the revenues and expenditures for this fund are projected at $11,278,450 and $11,267,091 respectively. This 20% increase from prior year is also attributable to the use of excess fund balance as was the event in the General Fund. As you will see, expenditures have been held in line and revenues have been conservatively budgeted based on historical water sales. However, the increase is to again address citywide strategic goals and fund the non -recurring capital items that help meet these goals with non -recurring resources, excess fund balance. This fund shared in some of the projects discussed in the General Fund, new citywide radio system and new computer hardware and software; however, its largest focus was in the repair and replacement of deteriorating infrastructure, specifically, remodeling of two buildings on campus and $1,300,000 for capital improvements (water line replacement and citywide sewer maintenance projects). A capital item that warrants some discussion is the positive impact that the meter change out program had on the revenues for fiscal year 1995. Although this year was a very wet year, the newly installed meters helped offset the potential loss by accurately reading the usage of water. Again, no increase in the water or sewer rates are proposed. OTHER FUNDS Internal Service have attempted to operate the Health Insurance/Benefits and Workers' Compensation/Risk Management programs at no increased cost to the City. However, we have had to propose a slight increase in premiums to a group within the insurance fund to meet their level of claims and provide adequate funding for the City The Fleet Replacement program has been submitted as required by the replacement schedule and represents a baseline budget. The Cash & Debt Management program is also a baseline budget with a small increase providing for software that will assist in external communication for reporting requirements approved in the State legislature this year. Special Revenue Funds The Hotel/Motel & Economic Development program is presented as a baseline budget with excess fund balance available for nonrecurring needs. This program had an outstanding year in revenues for fiscal year 1995 as the Ramada Inn completed its remodeling and opened for business bringing in a large increase of revenues over the prior year. This provided adequate funding for our Fuller House historical preservation project and provided working capital for the joint meeting facility/clubhouse which will be located at the new Golf Course in Euless. This meeting facility will have ample space not only for social 23 events such as weddings and reunions, but also for professional conferencesces nrsri GilMI corporate meetings. The meeting facility will include state-of-the-art audio and visual equipment as needed for speaking engagements and training making this a great amenity for our citizens and professional colleagues. This special facility will add to the City's special character and livability. The Half -Cent Sales tax program which was approved in fiscal year 1993 has provided a successful vehicle and alternative source of funds for several city projects, mainly the new library which is progressing on schedule and most importantly on budget! Enhancements to existing parks have also benefited from this special revenue as well as approved plans and designs for a new Athletic Complex which will be located adjacent to the new golf course. These new and exciting projects are what is making the City of Euless truly a shining star in Texas! We have proposed a baseline budget for the upcoming year with a slight use of fund balance for non -recurring capital needs that will enhance the operational efficiency of the new library. Other economic development projects included in this program provided funding for a new facade and renovation of the Euless Town Centre, plans for city limit signage, and several other signage and lighting improvements for proposed business corridors on the bordering state highway properties. The City's Drug Enforcement Agency program has been a successful one this past year and therefore contributed to fund balance. We propose to utilize excess fund balance by funding some non -recurring capital items for police such as a radio system of higher technology. This will provide for better interlocal government communications and additional police vehicles. Enterprise Funds The Programs & Special Events fund is proposed at baseline as was in prior year. This fund provides a great deal of the visible community activities for our citizenry, young and old. The activities range from water aerobics to senior citizen programs to our national award winning Arbor Daze celebration! This service area contributes to increased citizen involvement and volunteerism through the volunteer program the City initiated two 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! The preservation of natural areas in Euless is another citywide goal which has been addressed through the efforts of our 1+1=2 Tree Program, as does our recycling program. Drainage Utility fund is proposed at baseline. This utility charge has been proposed at a higher rate for Fiscal Year 96 in order to avoid additional debt issuance yet provide for smaller, citywide projects requiring immediate attention. This utility was approved five years ago to provide adequate funding for storm water drainage and has completed a major project which will prevent frequent flooding in that area. 24 Capital Improvement Funds All capital improvement projects have been addressed several times throughout this message. The main source of funding for these type projects have been addressed through the use of non -recurring sources, specifically, fund balance. General fund provided funding for the parks area, Water & Sewer fund provided funding for various water and sewer projects, and Hotel/Motel provided some funding for the new conference center. As in the past, excess operational revenues will have a priority to fund capital projects. 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 exist for the issuance of street bonds and coordinated efforts will continue with the Texas Department of Transportation to address joint projects. OUTSIDE FUNDING SOURCES Although mentioned before, it is important to recognize that the City benefits from local grant funding especially in Community Services and Recycling. The North Central Texas Council of Governments (NCTCOG) is a conduit of several grant and recently other interlocal research programs with whom we work very closely. Because of these programs, the quality of City services will improve without an increase in overall costs. LEGISLATIVE MANDATES The City has included in this year's budget additional funds to address new and ongoing legislative requirements, some of which include the Texas Public Funds Investment Act which requires additional reporting on a quarterly basis outlining specific information, and the Americans with Disabilities Act which requires some renovations to several City facilities to meet minimum requirements. ECONOMIC OUTLOOK As you will see throughout this book, the City of Euless is "a City on the Grow!" Along with all the exciting projects discussed here, Euless has seen new businesses, new residential developments, and expanded commercial outlets in the past year and a half. Aerobotics is a newly -expanded high-tech company who is a leader in the design and manufacture of aeronautical equipment. They are growing quickly and hope to have 100 engineers on staff by 1997. This year has been a booming one for restaurants in Euless as we experienced the opening of China Dragon, Pockets, Schlotzsky's, Village Grill and more, with additional ones in the works! The medical district is also growing to the City's west with the addition of new physician offices and clinics. City officials, major mall developers and participating entities are working together to bring an upscale mall development to Euless at the intersection of two major freeways! This mall will house two initial anchor tenants and several smaller boutiques, plus an 25 entertainment complex featuring restaurants and a multi -screen theater. This development will partially be the product of a tax increment financing district. Also in the works is the relocation of suitable businesses in the Highway 10 commercial corridor, the gateway to the City's business parks; a special overlay district for Highway 121 corridor; and a new and complete master plan for Highway 360. ABOUT THIS BOOK... Understanding how to use this book most efficiently is the key to absorbing the volume of summarized data that you need to analyze information and make informed decisions. This document contains a wealth of information which is presented in a logical manner. To understand that logic, however, requires the reading and use of the table of contents and index. A copy of this document will be in the library for citizen review. In order to provide a more "user friendly" document, it has been divided into sections containing revenue and expenditure figures plus departmental budgets. The "Financial Summaries and Worksheets" section starts with a global look at the City's services provided with the resources available. The financial elements are summarized by fund with a focus on the largest revenue sources in the largest funds, general and water and sewer funds, (ad valorem taxes, sales taxes, etc.) and expenditures categorized by departments. The following sections entitled Governmental Fund, Enterprise Fund, etc., provide a detailed look at activities within their departments. These details include objectives, expenditures, revenues, personnel and workload data. The final sections are dedicated to providing detail on debt issues, capital improvements and personnel information. The City's Revenue Manual is printed under separate cover although 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. As always, please call with your comments. Respectively submitted, Tom Hart, City Manager 26 This page intentionally left blank. Libraries: Infrastructure for the mind. ari Financ;ia an 4101011111, ANAPPAi "Euless -- A City on the ro \\.\\\Ns\ o, The Cost of City Services Based on an average home value of $75,572 each household will pay $366* in city taxes for the year, or $30 per month, to support these city services: * 24 hour Police protection * 24 hour Fire protection * 24 hour Ambulance service * Maintenance of all public streets and street lighting * Library facility and service which circulates books & audio tapes * Park facilities including softball fields and walking trails * Recreational facilities including a gym and walking track * Animal Control services * Environmental Health services including restaurant inspections * Building Inspections and permitting services * Code Enforcement services In comparison, the cost of Viable V ith basic service and H S is over 35 per month. BTFRLNCOSTSRVS ,.�i,;,ns,•w�tiw•- �s $60,458=$75,572-15, l 14 or (75,572 x 20%) $366/year=$60,458x.606/ 100 $30/mth.=$366 *Assuming that 20% Homestead Exemption is used. 27 FY96 FY95 FY94 Water $7.00 + 2.23 per 1000 gals. $7.00 + 2.23 per 1000 gals. $7.00 + 2.25 per 1000 gals. Monthly Service Charaes Sewer $5.20+90% of metered water usage @ $1.39 per 1,000 gals. (S6. $5.20+90% of metered water usage @ $1.39 per 1,000 gals. ($6. $5.20+90% of metered water usage @ $1.40 per 1,000 gals. (S6 ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ ■ Trash $6.44 00 + .44 tax) $6.44 00 + .44 tax) $6.44 .00 + .44 tax) ■ ■ Drainage Recycling $1.70 per home $2.50 $.85 per apt. unit $.85 for Seniors $1.50 $1.50 $1.70 per home $.90 per apt. unit $.85 for Seniors $1.70 per home $.90 per apt. unit $.85 for Seniors ■ ■ IN ■ Staffing Trends Fiscal Year 95-96 94-95 93-94 92-93 91-92 90-91 ■ ■ ■ Key Fiscal Points FY96 %Chanae Operating Budget $13,269,692 +3.7% Tax Rate .606 per $100 Debt= .149771 -1.6% M&O= .456229 Taxable Valuation $1,075,417,223 +10.8% Debt Rating FY95 $12,650,793 .616 per $100 Debt= .161562 M&O= .454438 $970,248,082 G.O.-A1 Moody's Revenue -A Moody's G.O.-A+ S&P Revenue -A S&P Budgeted 285 274 275 266 256 253 ■ ■ ■ ■ Chanae +8.3% -.4% +.5% FY94 $11,811,138 .618917 per $100 Debt= .160521 M&O= .458096 $965,322,639 G.O.-A1 Moody's Revenue -A Moody's G.O.-A+ S&P Revenue -A S&P 28 Cash & Debt Hotel/Motel DEA Fund Water & Sewer Debt Equip. Replacement Fund Drainage Utility Fund Programs & Special Events Engineering Fund Fleet Operations Half -Cent Sales Tax Where Does The Money Go? By Fund (25.5%) Water/Sewer Fund (4.8%) G.O. Debt (27.6%) **Other Funds (29.7%) Water/Sewer Fund (20.4%) "Other Funds (3.3%) Insurance Fund FY 94-96 FY 96-96 $47,248 $60,000 $284,500 $562,000 $308,000 $506,592 $317,096 $384,780 $296,808 $403,956 $667,000 $309,000 $628,030 $692,668 $465,000 $1,504,975 $559,100 $620,000 $2,119,118 $2,702,290 FY 95-96 1 (1.6%) Risk/Worker's Comp. (37.0%) General Fund (3.0%) Insurance Fund **See Breakdown of Other Funds in the Chart Below FY 94-96 FY 96-96 **Other Funds: $8,733,934 $11,267,091 $588,272 $658,243 $12,611,793 $14,929,872 $1,218,000 $1,195,743 $9,467,840 $10,630,074 $1,650,071 $1,660,666 $34,269,910 $40,341,689 Where Does The Money Come From? By Fund FY 94-95 1 (2.0%) RIskA/Vorker's Comp. (42.9%) General Fund Citywide Revenues Water/Sewer Fund Risk/Worker's Comp. General Fund G.O. Debt Insurance Fund **Other Funds Total Revenues: (28.7%) Water/Sewer Fund (17.5%) **Other Funds (3.7%) Insurance Fund (5.1%) G.O. Debt FY94-96 FY 95-961 (1.8%) Risk/Worker's Comp. (40.3%) General Fund (4.4%) G.O. Debi *"See Breakdown of the Other Funds in the Chart FY96-96 "Other Funds: $9,342,100 $11,278,450 $655,338 $669,829 $13,964,219 $15,283,316 $1,672,910 $1,680,666 $1,218,340 $1,266,753 $5,691,900 $7,746,261 $32,544,807 $37,925,275 FY 94-951 (1.7%) RtskNVorkers Comp. (36.8%) General Fund (3.6%) Insurance Fund Citywide Expenditures Water/Sewer Fund Risk/Worker's Comp. General Fund Insurance Fund **Other Funds G.O. Debt Total Expenditures: (27.9%) Water/Sewer Fund (4.1%) G.O. Debt (26.4%) **Other Funds FY 94-96 FY 95-96 $47,248 $60,000 $108,256 $396,582 $257,208 $436,440 $522,921 $536,205 $245,700 $403,500 $821,904 $295,322 $641,250 $687,546 $84,567 $88,447 $530,363 $558,403 $8,408,423 $7,167,629 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 which are being paid for through debt Internal service funds such as insurance, risk management, worker's compensation, and Cash & Debt Management 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. The budgeted figure for "Other funds" reflects capital improvement projects for our new city library and parks. These projects will be paid for through the half -cent sales fax fund, They are not operating items. All operating budgets will remain relatively Nat in FY96. 29 Cash & Debt Hotel/Motel DEA Fund Water & Sewer Debt Equip. Replacement Fund Drainage Utility Fund Programs & Special Events Engineering Fund Fleet Operations Half -Cent Sales Tax Percent over or under Budget General Fund 115 Actual vs. Budget 110 Recently, the city has monitored revenues closer in order to budget more realistic and realizable collections. 105 100 — A-- © A 95 90 I 1986 1988 1990 1992 1994 1996 Proposed 1987 1989 1991 1993 1995 Revised Year For the last five years, the city has expended less than budgeted due to tighter budgetary controls. I I ® REVENUES ♦ EXPENDITURES A BUDGET I I I In 1995, revenues have exceeded budgeted amounts due to a combination of municipal court revenues, interest income, new development, and increased sales tax collections. * 1987-1994 figures are audited numbers. 40 30 - co 2 20 — 10 - Operating Budget Summary Combined Fund Revenues � ���i<i!�f9rttarrtrir 1992 1993 1994 1995 Revised Five Year Actual and Projected General NI Water and Sewer :% Enterprise o Special Revenue 0 Internal Service f [Totals are slirahtly overstated due to interfund transfers. I Revenues General Water and Sewer Enterprise Special Revenue Internal Service TOTAL 1992 10,505,174 7,990,358 1,285,124 168,444 2,127,205 $22,076,305 1993 11,536,352 9,500,499 1,576,007 357,337 2,118,406 $25,088,601 1994 12,370,911 9,195,869 2,329,679 10,829,030 2,180,529 $36,906,018 1995 Revised 12,964,219 9,342,100 2,319,130 2,711,618 2,217,734 $29,554,801 1996 Proposed 15,283,316 11,278,450 3,126,643 3,770,882 2,400,538 $35,859,829 1996 Proposed REVENUES: All amounts of money received by a government from external sources other then expense refunds, capital contributions, and residual equity transfers. BRIEF EXPLANATION OF REVENUES AND ASSUMPTIONS: Ad Valorem Taxes Based on assessed value of real and personal property. Levy set at the same level as current year to fund operations assumed to be at the same level. Reduced slightly from prior year. Sales Tax Based on a specified percentage of consumption. Budgeted flat growth offsetting reduction in unknown effect of manufacturing exemption. Franchise Fees A broad -based benefit tax which is based on negotiable contractual agreements between the utility companies and the City and may range from 2.5% to 5% of gross sales. Municipal Court Fees Based on fines from violations occurring within the City limits, Fee revenues left at same level as current year (which includes additional motorcycle traffic unit) except for administration fee which are no longer realized due to the addition of "Court of Records." Permits Based on charges collected by the City for business licenses and permits for general construction. Projected by individual department manager based on their knowledge of activity (building, remodeling, inspections, etc.), Projected growth for FY95 to reflect new development, generally up 25%. Interest Income Interest earnings from City investments based on monthly estimated invested balances earning current and realizable market rate (4.25% to 4.50%). Grant Reimbursements Based on reimbursements from intragovernmental revenue sources including Emergency Management, School Patrol Unit, Auto Theft Unit and DEA overtime. 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 Based primarily from water sales to utility customers and sewer charges. Half Cent Tax Based on consumption since its initiation in September of 1993. Funds go to major projects including the new library, 31 50 40 - 30 20 10 — 0 Operating Budget Summary Combined Fund Expenditures •INJlff u(IVIJf(ffiyd /.. 1992 1993 1994 1995 Revised Five Year Actual and Projected ® General 1996 Proposed al Water and Sewer ® Enterprise o Special Revenue ® Internal Service Expenditures experienced an increase due to utilization of excess fund balances Expenditures General Water and Sewer Enterprise Special Revenue Internal Service TOTAL 1992 10,316,197 7,899,357 967,963 1,383,824 1,959,902 $22,527,243 1993 10,805,322 8,275,700 1,289,454 304,553 1,919,174 $22,594,203 1994 11,811,136 9,059,881 1,332,727 532,396 1,985,718 $24,721,858 1995 Revised 12,611,793 8,733,934 1,878,084 6,773,885 2,099,220 $32,096,916 1996 Proposed 14,929,872 11,267,091 1,629,718 8,000,651 2,317,486 $38,144,818 EXPENDITURES: The cost of goods received or services rendered whether cash payments have been made or encumbered. BRIEF EXPLANATION OF EXPENDITURE LINE ITEMS: 81XX Personal Services Covers all personnel related expenditures including salary, employee insurance, retirement, allowances, and other employee benefits. 82XX Materials & Supplies Goods consumed or which materially and appreciably change through use. Subject to rapid depreciation, deletion, and/or loss. 83XX Property Maintenance Contract or agreement to maintain City land. 84XX Infrastructure Maintenance Contract, repair or agreement for maintenance to City infrastructure. 85XX Equipment and Vehicle Maintenance Contract, repair or maintenance of equipment and vehicles. 86XX Services and Miscellaneous Charaes Commodities, services, and activities performed by persons or organizations outside City operations under expressed or implied agreement. 87XX 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. 88XX Depreciation Expense Only utilized in proprietary funds, this expense is for reduction in fixed assets. 89XX Prior Years Exoense Accounting entries for audit purposes. 9000 Fixed Assets All expenditures for capital outlay in compliance with City capitalization policy (pending). General Rule states the item is over $500 in cost and over one year useful life. 32 Revenues In 14 12 Revenue Trends General Fund Multi -Year Analysis ■ Property Taxes ❑ Franchise Fees ■ Licenses & Permits © Interest Income Property Taxes Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permts Interest Income Int'govem./Misc. TOTAL Property Taxes Franchise Fees Sales & Uses Taxes Fines & Fees Licenses & Permits Interest Income Int'govem,/Misc. TOTAL Pt 1t $4,152,043 $4,466,123 $1,319,112 $1,386,823 $2,121,977 $2,183,248 $971,875 $1,291,629 $237,400 $210,525 $401,257 $203,343 $485,002 $356,428 $9,688,666 $10,098,119 tli+#"4Xt Percent 430� .. .... 44% 14% 14% 22% 22% 10% 13% 2% 2% 4% 2% 5% 4% 100.00% 100.00% ® Sales & Use Taxes o Fines & Fees Int'gover./Misc. ACTUAL"�e Yt93,Y. $4,402,245 $4,415,576 $2,127,777 $2,325,551 $2,759,099 $2,911,406 $1,052,103 $1,251,239 $372,503 $435,746 $152,815 $206,169 $669,811 $825,224 $11,536,353 $12,370,911 Pt**n 38% 36% 18% 19% 24% 24% 9% 10% 3% 4% 1% 2% 6% 7% 100.00% 100.00% Revised , PROPOSE!" 1146 FY1, $4,468,831 $4,865,971 $2,564,536 $2,369,160 $3,145,500 $3,210,500 $1,613,200 $1,577,000 $427,100 $340,000 $1,405,052 $13,964,219 32% 18% 23% 12% 3% 2% 10% 100.00% $467,500 $220,000 $2,573,185 $15,283,316 32% 16% 21% 10% 3% 1% 17% 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 also indicates what percentage of the total revenue stream a source constitutes. Currently, Property Tax revenues are approximately 32% of the total stream, making this the largest revenue source in the General Revenue Fund. Sales Tax revenues make up the second highest source at 23% of total revenues. Franchise Fees are currently the third largest source of General Fund Revenues at almost 18%. The remaining revenue sources range from 1% to almost 17% of the total revenue stream. This trend indicates that these sources will continue to diversify the revenue stream and the General Fund will not be dependent upon one revenue source. FY 1996 PROM MOR YR 8.9% -7.6% 2.1% -2.2% 9.5% -35.3% 83.1% 9.4% 36.38% 16.97% 22.52% 10.78% 2.99% 1.78% 8.58% 100.00% 33 $3,210,500 (21.0%) $2,369,160 (15.5%)'4M' s/ $2,102,099 (13.8%) $220,000 (1.4%) $467,500 (3.1 %) $1,577,000 (10.3%) Miscellaneous Includes Grants and Charges for Service j General Fund Revenue Sources $4,865,971 (31.8%) $471,086 (3.1 %) mu Property Taxes Sales & Uses Taxes .:w<->• Franchise Fees Interest Income Fines & Fees Licenses & Permits Transfers In Miscellaneous FY T Property Taxes $4,350,057 $4,363,831 $4,368,831 $4,795,971 Prior Year Taxes $31,221 $30,000 $70,000 $40,000 Penalties & Interest $34,299 $30,000 $30,000 $30,000 Sales Tax $2,859,142 $2,812,000 $3,100,000 $3,165,000 Mixed Drink Tax $45,631 $46,000 $43,000 $43,000 Bingo Tax $6,632 $0 $2,500 $2,500 TU Electric $1,182,324 $1,212,000 $1,186,230 $1,215,000 Lone Star Gas $134,880 $140,000 $125,000 $130,000 Southwestern Bell $304,725 $331,000 $573,901 $331,000 City Garbage $78,204 $68,000 $75,000 $75,000 Recycling Franchise Fee $13,786 $12,000 $12,000 $12,000 Storer Cable $151,492 $160,000 $140,000 $145,000 Water & Sewer Franchise Tax $459,793 $449,863 $452,405 $461,160 Swimming Pools $18,635 $19,000 $18,500 $18,500 Municipal Court $1,021,965 $922,500 $1,326,000 $1,319,000 Library Fees $13,493 $15,000 $12,203 $13,000 Ambulance Fees $154,255 $160,000 $185,000 $175,000 Jail Revenue $61,526 $70,000 $90,000 $70,000 Electric & Plumbing Licenses $29,783 $28,000 $28,000 $28,000 Other Permits $46,451 $50,000 $50,000 $46,000 Grapevine Contract $35,385 $32,000 $34,000 $34,000 Fire Permits $18,523 $16,000 $16,000 $16,000 Health Permits $27,140 $27,000 $28,000 $28,000 Minimum Housing $65,659 $65,000 $65,000 $66,000 Misc. Permits and Fees $51,703 $42,500 $56,100 $54,500 Building Permits $160,722 $140,000 $150,000 $160,000 Food Handlers License $0 $0 $0 $35,000 Interest Income $206,160 $220,000 $340,000 $220,000 Miscellaneous $26,276 $20,000 $36,989 $20,000 Police Program Reimbursements $0 $0 $59,692 $105,946 $46,254 School Police Reimbursements $0 $0 $175,440 $175,440 $0 Alarm Revenue $0 $0 $0 $32,000 $32,000 Emergency Management Grant $0 $0 $14,060 $13,000 ($1,060) Rental lncome $8,174 $7,000 $6,500 $7,000 $500 Tower Lease Revenue $15,200 $19,200 $19,200 $19,200 $0 Grants $192,079 $249,192 $0 $50,000 $50,000 Wrecker Contract $4,307 $4,000 $4,000 $4,000 $0 Betterment Contributions $26,157 $26,000 $26,000 $26,000 $0 Transfers $535,152 $523,954 $529,671 $540,232 $10,561 Use of Prior Year Receipts $0 $554,000 $515,000 $1,561,867 $1,046,867 VEAL Revenues $12,47849fl ;$12 OJi ,... ; $16 .. ;. 2#9'". ,. .2316` sti .. .,.,, y.,.,.l..F,,,.,;., Y .Jt,N....J..;IL;..li,. General Fund. The chart dates General Fund revenue sources for the past, current, and upcoming fiscal years. The last two columns identify monetary change and percent change within revenues collected. Revenues have remained constant. However, in FY 95, sales fax collections and municipal court revenues have been stronger than anticipated. $427,140 ($30,000) $0 $65,000 $0 $0 $28,770 $5,000 ($242,901) $0 $0 $5,000 $8,755 $0 ($7,000) $800 ($10,000) ($20,000) $0 ($4,000) $0 $0 $0 $1,000 ($1,600) $10,000 $35,000 ($120,030) ($16,989) 10% -43% 0% 2% 0% 0% 2% 4% -42% 0% 0% 4% 2% 0% -1 % 7% -5% -22% 0% -8% 0% 0% 0% 2% -3% 7% 0% -35% -46% 77% 0% 0% -8% 8% 0% 0% 0% 0% 2% 203% 34 Average Value Average Home Value 76 — .-. 74 U 0 68 ss 1986 1987 1988 1989 1990 1991 YEAR 800 600 — !si 400 — O 200 — 0 1992 1993 1994 1995 These values are computed by County Appraisal District based on annual valuation of property as of July, 1995. After the drop in valuation in 1988 and 1989, property values have continued to increase. We have recovered above the 1987 level. Homes valued sllghlly above or under $30,000 Typical Tax Bill Change In Liability for FY96 Homes valued sllghlly above or under $70,000 Tax Llabllilies FY94 ® FY95 HE FY96 RSC4l_ MAERWE YEAR IQdE VAU.E 1986 $71,933 1987 $73,751 1988 $68,080 1989 $68,161 1990 $71,513 1991 $72,275 1992 $71,093 1993 $71,166 1994 $73,303 1995 $75,572 Homes valued sllghlly above or under $100,000 Taxable FY94 FY95 FY96 Difference Value 0.618617 0.616 0.606 From Prior Yr $30,000 $185.59 $184.80 $181.80 ($3.00) $70,000 $433.03 $431.20 $424.20 ($7.00) $100,000 $618.62 $616.00 $606.00 ($10.00) Approximated Euless property values only. CATEGORY VALUES DO NOT INCLUDE EXEMPTIONS. Figures based on 1995 property values. In� 35 P OP 'TY T Estimated Revenues FY96 Adj. Net Taxable Value Assessed Tax Rate per $100 Valuation Estimated Tax Levy Est. Percent of Collection Estimated Collections Cents Per $100 Valuation $1,075,417,223 0.606000 $6,517,028 97.75% $6, 370, 395 Proposed Fund Distribution General Fund Operating & Maintenance Debt Service TOTAL Rate 0.456229 0.149771 0.606000 Percent $Amount 75.29% $4,795,972 24.71% $1,574,423 100.00% $6,370,395 Ten Year Breakdown of Tax Rate 1988 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 Fiscal Year Fiscal Year 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 Operating & Interest & Maintenance Funds Sinking Funds 0.330 0.110 0.305 0.320 0.320 0.347 0.385380 0.424880 0.441735 0.458096 0.454438 0.456229 0.115 0.120 0.140 0.140500 0.155470 0.143720 0.156829 0.160521 0.161562 0.149771 The interest & sinking portion of the fax rate has increased 36% in the pest 10 years, white fhe operat- ing & maintenance portion of fhe fax rate has increased 38% during fhe same period. The fax rate ratio funding operations and interest & sinking has averaged 75% and 25%, respectively, from FY86 to FY96. Total Tax Rate 0.440 0.420 0.440 0.460 0.487500 0.540850 0.568600 0.598564 0.618617 0.616 0.606000 ems Operating Funds s Interest & Sinking Funds 36 AVERAGE HOMEOWNER Overlappin. r • perty Tax Lia • ility HEB ISD $1.534 56.8% County $0.267 9.9% Hospital Jr. College $0.240 8.9% $0.055 2.1% Euless $0.606 22.4% ► This information is utilized to determine the total tax liability of the average homeowner in the City of euless. ► The total overlapping debt for our citizens is $2.70 for the 1995 tax year, with the city's share at just under one fourth of the combined total. ► The amount of the average residential tax assessed valuation is estimated at $75,572. Based on this average value, the total overlapping tax liability for 1995 is $2,040. 37 w c w a' 1.5 w X H 0.5 PROPERTY TAXES Direct & Overlapping Per $100 Valuation ungi0 NEMO it I®1 lliIII 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 Fiscal Year ® Jr. College o Hospital A County • City School Historical Property Tax Rates -Direct & Overlapping leta Y : Jr.` Col It -'000rity City' oi' 70 A 1986 0.03165 0.09634 0.09866 0.44 0.82 1.4867 1987 0.03153 0.11125 0.11772 0.42 0.78 1.4605 1988 0.03153 0.11125 0.11772 0.44 0.9169 1.6174 1989 0.03148 0.133 0.156509 0.46 1.02 1.8010 1990 0.033 0.153 0.182 0.4875 1.06 1.9155 1991 0.0347 0.1775 0.196 0.54085 1.13 2.0791 1992 0.0384 0.2058 0.2368 0.5685 1.32 2.3695 1993 0.04392 0.2291 0.2771 0.59856 1.505 2.6537 1994 0.04671 0.2421 0.27188 0.618617 1.515 2.6943 1995 0.05651 0.24464 0.27187 0.616 1.535 2.7240 1996 0.05546 0.23984 0.266603 0.606 1.534467 2.7024 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 re!) Y 'Average 1986-1996 -0% 15% 19% 0% 0% 0% -0% 20% 33% 5% 15% 16% 5% 16% 8% 11% 16% 21% 14% 11% 17% 6% 6% -2% 21 % 1 % -0% -2% -2% -2% 6.00% 9.81% 11.03% -5% 5% 5% 6% 11% 5% 5% 3% -0.4% -1.6% 3.34% 6.72% -5% 18% 11% 4% 7% 17% 14% 14% 12% 1% 2% 1% 1% -0% -1 iTA 6.30% The City tax rate has increased annually by an average of only 3.34% over the past ten years and is the lowest of all the taxing entities. While both the county and hospital have increased significantly, HEB ISD continues to have the highest tax rate. 38 Property Tax Revenues YTD Collection Review As of 9/30l95 Revenue FY95 FY94 Amount Type Collections Collections Difference Current Year Prior Year Penalty & Int $6,041,925 $84,243 $41,639 Total $6,167,806 Notes: Collections include General & Debt Service Funds. OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEPT Difference $5,874,4861 $167,438 I 2.9% I $41,065 1 $43,178 1 105.1 % I $47,4151 ($5,776) -12.2% 3.4% I $ 5,962,9661 $204.840 Property Tax MonthlyRevenues Current Year C+olfections Report FY 95 FY94 Month Collections collections Amount Difference $102,702 $131,717 ($29, 015)1 $289,340 $255,661 $33,679 $1,228,289 $1,270,698 ($42,409) $2,931,402 $2,764,520 $166,882 $1,112,439 $1,045,323 $67,116 $63,314 $31,889 $31,425 $30,733 $16,397 $14,336 $18,490 $17,797 $693 $42,360 $118,470 ($76,110) $219,231 $181,268 $37,963 $3,620 $22,723 ($19,103) $4 $18,023 ($18,019) Difference PY -22.0% I 13.2% I -3.3%I 6.0%I 6.4% ( 98.5% I 87.4%I 3.9%I -64.2% 20.9%I -84.1 %J -100.0%( TOTAL YTD through September $6,041,9251 $5,874,4861 $167,439I 2.85% Note: Collections do not include Penalties or Interest Revenues in Thousands 3250 3000 2750 2500 2250 2000 1750 1500 1250 1000 750 500 250 0 Property Tax Monthly Revenues Current Year Collections OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEPT Comparison FY94 to FY95 Does not include penalties or interest V. Smith 39 Om FY 95 FY94 Euless Hurst Bedford* Grapevine North Richland Hills Duncanville Lewisville on Comparison among surrounding cities City 0.6060 \.\„\\\k\444k44\\\,\\':':'. : .•'- :•'� 0.5760 fx.,,,,.x%, ,,.,,ti. „w,.,. , ,>,, :::.:::::: •::: •:.:, $1,056 $1,087 0.3003 E,,,,,,4,4H. _ . • ::: :::' :::, $1, 708 0.4150 f;-:..........::. 0.5700 0.721 9 c't\\\\\> .\\ti.4,\\..\ \\\,\\4\\,\„\\\\\,4\\,\' : ::� 0.538 1 L,..\4\\t.„1,4\\\tom,,,\„i\\444\,4\44i: :'.'.'.'. .• $1 Mansfield 0,750 ..•.. _ ; • ::.• 4 1 1 I 1 1 1 1 1 1 I I 1 1 •1 1 1 Ill 1 1 I I 1 1, I 1 $1 ,144 $2,926 ,617 1 $2,189 1.0000 0.8000 0.6000 0.4000 0.2000 $500 $1,000 $1,500 $2,000 $2,500 $3,000 $3,500 Percentage Rate Valuation In Millions Tax Rate f: Taxable Valuation * Bedford passed a quarter percent sales tax increase for a major reduction in property tax rate that took effect October 1, 1995. % % MONTHLY CUM. TOTAL MONTHLY CUM. TOTAL MONTHLY OCT $170,830 $170,830 6.30% $173,237 $173,237 6.06% $202,662 NOV $310,249 $481,079 17.73% $309,936 $483,173 16.90% $377,277 DEC $173,217 $654,296 24.11% $184,678 $667,852 23.36% $188,174 JAN $166,942 $821,238 30.27% $178,807 $846,659 29.61% $197,285 FEB $338,359 $1,159,597 42.74% $304,791 $1,151,450 40.27% $379,391 MAR $165,335 $1,324,933 48.83%1 $167,326 $1,318,776 46.12% $185,427 APR $159,488 $1,484,421 54.71%1 $206,146 $1,524,923 53.33% $197,100 MAY $298,310 $1,782,731 65.70% 1 $386,087 $1,911,010 66.84% $347,743 JUN $247,947 $2,030,678 74.84%1 $189,981 $2,100,991 73.48% $217,467 JUL $191,6381 $2,222,3161 81.91% $209,448 $2,310,4391 80.81 %I $197,0051 AUG $319,7931 $2,542,1091 93.69% $327,695 $2,638,1341 92.27% 1 $342,9541 SEP $171,1521 $2,713,2611 100.00% $221,008 $2,859,1421 100.00%1 $205,8851 AVG: $226,105 AVG: $238,262 AVG: HI: $338,359 HI: $386,087 HI: LO: $159,488 LO: $167,326 LO: 1993-94 Actual Monthly Oct $86,6191 Nov $154,968 Dec $92,339 Jan $89,4041 Feb $152,396 Mar $83,633 Apr $103,0731 May $190,3771 Jun $94,9911 Jul $104,7241 Aug $163,847 Sep $111,728 V. Smith $101,331 I $188,6391 $94,0871 $98,6421 $189,696 $92,714 $98,5501 $173,8711 $108,7331 $98,5031 $171,477 $102,943 1994-95 Cum. $101,331 1 $289,970 $384,057 $482,6991 $672,395 $765,109 $863,6591 $1,037,5301 $1,146,2641 $1,244,766 I $1,416,243 $1,519,1861 % of Budget $1,560,000 6.5% I 18.6% 24.6% 30.9% 1 43.1% 49.0% 55.4% 1 66.5% 1 73.5%1 79.8% 1 90.8% 97.4% Over/(Under) PY Receipts $14,712 $33,671 $1,748 $9,238 $37,300 $9,081 ($4,5231 ($16,506) $13,7421 ($6,221) $7,6301 ($8,785) 0 g 1- 500 400 - CUM. $202,662 $579,940 $768,113 $965,398 $1,344,789 $1,530,217 $1,727,317 $2,075,059 $2,292,526 $2,489,531 1 $2,832,4851 $3,038,3701 $253,198 $379,391 $185,427 % OF TOTAL 6.18% 17.31% 23.74% 29.94% 41.51% 47.48% 54.02% 66.27% 74.16% I 81.36% 1 92.98% 100.00% Mthly Change FY94 (PY) Proj. 17.0% 21.7% 1.9% 10.3% 24.5% 10.8% -4.4% -9.9% 14.5% -5.9% 1 4.7% 1 -6.8% 1 Sales Tax Revenue for Fiscal Years $3,280,602 $3,349,357 $3,235,986 $3,224,448 $3,240,038 $3,222,980 $3,197,408 $3,131,150 $3,091,199 $3,059,9981 $3,046,3031 $3,038,3701 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Months Over/(Under) Budget $3,100,000 $180,602 $249,357 $135,986 $124,448 $140,038 $122,9801 $97,4081 $31,1501 ($8,801 ($40,002) ($53,6971 ($61,630' ® 91/92 92/93 93/94 cJ 94/95 Franchise Taxes .:' Actual FY 94 TU. Electric Lone Star Gas SW Bell City Garbage Service Recycling Franchise Cable TV W & S Franchise Totall. Eranc1. Tares Summary of Franchise Tax Revenues Budget FY 95 CY Revised FY 95 $1,182,324 $1,212,000 $134,880 $140,000 $304,725 $331,000 $78,204 $68,000 $13,786 $12,000 $151,492 $160,000 $459,793 $449,863 $2,325 204 $2 312,863. $1,186,230 $125,000 $573,901 $75,000 $12,000 $140,000 $452,405 St564.4536 Proposed FY 96 Amt Diff. FY 95 - FY 96 $1,215,000 $3,000 $130,000 ($10,000)I $331,000 $0 $75,000 $7,000 $12,000 $0 $145,000 ($15,000 $461,160 $11,297 $289a160 2{ 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. These fees represent a fairly stable revenue source. However, revenues are based on the growth of our city. In FY 96, franchise fees are proposed at 15.5% of the total general fund budgeted revenues. * TU. Electric makes an annual payment, usually in April or May, which represents 3% of their gross receipts. This source is proposed to be 7.9% of the General Fund budgeted revenues in FY 96. % Diff FY 95 - FY 96 * Lone Star Gas payments are equal to 4% of their gross receipts on a quarterly basis. These receipts are proposed to be almost 1% of the General Fund budgeted revenues in FY 96. * SW Bell telephone also makes payments which equal 4% of its gross receipts on a quarterly basis. Prior to FY95, we received these payments on an annual basis. The FY95 revised figure represents our budgeted figure, as well as, a "true -up" payment from prior years of approximately $ 250,000. This source is proposed to be 2.2% of General Fund budgeted revenues in FY 96. *Citizens of Euless are charged an administrative fee of 6-1/2% on a weekly basis for garbage services and trash pick-up. This charge appears as an itemized charge on their monthly utility bill and is proposed to be 0.5% of the General Fund budgeted revenues in FY 96. * Recycling Franchise 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 is proposed to be 0.1% of the General Fund budgeted revenues in FY 96. *Revenue from the cable company is 4% of gross receipts on a quarterly basis. This source is proposed to be 0.9% of the General Fund budgeted revenues in FY 96. FY 95 revised receipts are expected to be slightly below our original expectations. * 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 proposed to be 3% of the General Fund revenues in FY 96. This will be a slight increase over FY 95's level due to an increase in water and sewer revenues. 42 0.2% -7.1% 0.0% 10.3% 0.0% -9.4% 2.5% �tIRs2% Month October November Dumber January February March AprII May June July August September Total V. Smith MONTHLY % FYE BUDGET MONTHLY CUM N MONTHLY CUM fh MONTHLY CUM CHANGE PY PROJECTED VARIANCE $898,500 $61,350 $61,350 7.7% $75,495 $75,495 7.6% $116,929 $116,929 54.9% $1,525,873 $627,373 52,748 114,098 14.4% 68,299 143,794 14.5% $105,602 $222,531 54.6% $1,542,990 $644,490 63,367 177,465 22.4% 51,292 195,086 19.6% $97,576 $320,107 90.2% $1,524,634 $626,134 56,328 233,793 29.5% 66,667 261,753 26.3% $100,065 $420,172 50.1% $1,506,085 $607,585 49,075 282,868 35.7% 81,338 343,091 34.5% $107,568 $527,739 32.2% $1,504,339 $605,839 77,380 360,248 45.4% 85,578 428,668 43.1 % $117,795 $645,534 37.6% $1,458,448 $559,948 64,477 424,725 53.6% 71,279 499,947 50.3% $112,003 $757,536 57.1% $1,459,328 $560,828 74,064 498,789 62.9% 78,683 578,630 58.2% $113,754 $871,290 44.6% $1,439,320 $540,820 79,268 578,057 72.9% 91,282 669,912 67.4% $118,622 $989,912 30.0% $1,411,716 $513,216 57,551 635,608 80.1% 101,284 771,196 77.5% $114,160 $1,104,072 12.7% $1,400,377 $501,877 80,968 $716,576 90.4% 116,007 887,203 89.2% $134,665 $1,238,738 16.1% $1,379,786 $481,286 76,462 $793,038 100.0% 107,456 994,659 100.0% $117,475 $1,356,212 9.3% $1,356,212 $457,712 5793.038 $994,659 51.356.212 $ Revenues(Thousands) 150 MUNICIPAL C RT Monthly Revenues OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Comparison FY94 to FY95 Does not include taxes collected 7 FY94 REVENUES FY95 REVENUES MONTH OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Total XI of Total V. Smith FY92-93 City ai1 DFW Total 1,480 1,273 1,164 1,311 1,272 1,409 1,514 1,769 1,988 2,176 2,352 1,832 19.540 74 70 58 85 70 103 72 106 110 134 127 157 1.166 163 253 225 129 178 160 342 418 212 194 253 168 2 695 1,717 1,596 1,447 1,525 1,520 1,672 1,928 2,293 2,310 2,504 2,732 2,157 23.401 FY93-94 ityJail DFW Total 1785 1591 1225 1426 1403 1447 1628 1612 1715 2113 2241 2126 20.312 147 122 85 88 105 116 106 122 128 124 146 137 1.426 1 83.5% 5.0% 11.5% 100_0%1 83.1%1 5.8% Review of Appeals a Cases Appeals 1985-86 9,772 247 2.5% 1986-87 10,637 322 3.0% 1987-88 12,506 869 6.9% 1988-89 13,823 699 5.1% 1989-90 13,679 1,304 9.5% 1990-91 14,700 1,122 7.6% 1991-92 21,604 1,411 6.5% 1992-93 23,401 3,436 14.7% 1993-94 24,452 598 2.4% 95 YTD 25,293 0 0.0% Case Volume 0 4 3 2 - 1- 0 211 190 163 259 154 266 193 276 276 200 322 204 2214 2,143 1,903 1,473 1,773 1,662 1,829 1,927 2,010 2,119 2,437 2,709 2,467 24.452 FY94-95 City aiI DFW Total 1924 139 1763 86 1502 75 1566 139 1314 121 1161 144 1040 120 1806 162 1801 116 2410 109 2480 126 2485 93 21.252 1.430 11.1%I 100.0%I 84.0%1 5.7% unicipal Court forwithly Cases Filed 191 124 159 135 229 185 196 267 301 376 286 162 2,254 1,973 1,736 1,840 1,664 1,490 1,356 2,235 2,218 2,895 2,892 2,740 25.293 10.3%1 100.0%1 Monthly % Change jPror YE) 5.18% 3.68% 17.85% 3.78% 0.12% -18.53% -29.63% 11.19% 4.67% 18.79% 6.76% 11.07% =5 City of Euless am Euless Jail DFW Airport 0 FY 94 Totals OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Comparison of FY94- FY95 1 FY94 figures based on total cases $89,338 (0.6%) $2,796,238 (18.7%) $2,943,041 (19.7%) City Council Administration City Secretary Data Processing Personnel Finance Admin./Budget Municipal Court Accounting Purchasing Police Administration Police Patrol Police CID Police Service Police Detention Fire Marahall Emergency Management Fire Administration Fire EMS Fire Suppression Fire Training/Safety Fire Education/Prevention Administrative Services Facility Maintenance General Fund Expenditure ur yes $4,573,435 (30.6%) $564,335 (3.0%) $331,958 (2.2%) $340,972 (2.3%) $537,900 (3.6%) $1,597,215 (10.4%) $61,800 (0.4%) $1,143,642 (7.7%) $32,230 $139,018 $138,077 $37,838 $148,892 $1.56$700 $82,631 $369,956 $94,259 $59,960 $266,985 $1,944,686 $537,388 $918,953 $323,480 $114,621 $200,489 $428,242 $1,715,107 $10,844 $55,782 $93,411 1,790 Planning & Development $105,231 Inspection Services Environmental Health Street Maintenance $231,038 $193,964 $526,136 Leisure Services $292,099 Parks $730,554 Swimming Pools $51,061 Library $440,597 1 Non -Departmental $1,074,400 Betterment $18,798 $293,180 $278 021 $289,646 011,625 0675,263 0591,019 ,682 $74,030 $74, ($4,496) $446,996 0492,270 044,654 1 ;11 ' ,4 $2,943,041 01,521,168 $72,000 064,260 061,800 (02,460) Tfie above graph shows the cisbursernent of the bud+:vted expenditures by depanMent, as well as the percent c $0 $65,575 $91,414 $113,916 5382,472 $423,982 $141,461 $206,331 $211,903 $583,927 $37,1 $43,370 $10,947 $2,757 $3,:_ $35,575 $155,190 $150,198 $155,675 $176,281 $83,645 $8,696 $134,534 $3,250 $96,784 ($3,380) $29,372 ($4,:'ir)0) $220934 $2'.i4 ,961 $217, ,1,183 0,249 02,109,828 02,056,261 $2,136,961 f,689 0590,626 0591,731 $752,'.591 $160,8 01,014,050 ,297 01,1137,5,1 $'411,204 0373,587 0360,468 $:2,210 031,742 -10% 2% 5% Administration i:. 1 Staff Services �IY11111 Finance NMI Police Protection City Engineer tt air Fire Protection $32,175 $39,675 $156,572 $151,691 $135,666 $143,321 4,41 .. -: : 4,..;, `+` $158,295 $167,670 $182,557 $160,854 534 $69,926 $74,949 $362,868 $351,284 $95,998 $100,164 $32,323 $33,768 0124,851 0126,656 0131,735 $0 $0 $4,706 0203,461 0189,874 0234,428 $518,389 0532,324 0560,932 01,767,023 01,706,523 01,798,862 $8,337 $8,328 $64,374 $62,941 $93,704 $373,637 (1 $107,472 $104,333 $169,100 $162,961 $204,533 $200,956 $578,220 $581,170 $73,467 $85,999 7r $641,337 $78,778 $447,606 $1,4311,754 01,421,873 Non -Departmental t� Public Works r i Glettennent Fund rLWMMM Community Srvc. ® Admin. Services ($4,�) $3,508 $6,877 ($11,995) $10,427 $5,079 $4,706 $44,554 $28,608 $92,339 ($8,328) $2,6.34 $22,504 $41,510 11% 4 3616 27% 5% 0% git -7% 696 12% 1% -3% -13% 17% 4% 27% 5% 9` 4%. 0% 23% 5% 5% -1 *0% 4% f each departments budget with respect to the total expenditures in the General Fund. The chart details, by department, expenditures for the past, current and upcoming fiscal years. It also identifies the monetary change and the percent change for the expenditures within each department. In FY 96, we we projecting a 18% Increase in total expenditures :Or the General Fund. 25% 4% 4% 8% -6% 10% 107% -4% 45 tnt City Manager/City Council Personnel Operations Capital TOTAL Staff Services Personnel Operations Capital TOTAL Fiscal & Human Resources Personnel Operations Capital TOTAL Police Personnel Operations Capital TOTAL Fire Personnel Operations Capital TOTAL Administrative Services Personnel Operations Capital I TOTAL City Engineer Personnel Operations Capital TOTAL Community Services Personnel Operations Capital 1 TOTAL Public Utilities Personnel Operations Capital TOTAL Nondepartmental Personnel Operations Capital TOTAL Fund Total $210,170 $95,954 $3,201 $309,325 $137,501 $44,707 $4,522 $186,730 $464,039 $140,056 $2,712 1 $606,8071 $3,677,474 $277,691 $36,325 $3,991,491 $2,335,727 $165,338 $24,021 $2,525,086 $238,288 $232,953 $3,960 $475,201 1 $38,315 $14,305 $0 $52,620 1 $1,248,513 $214,243 $51,556 $1,514,3121 $824,786 $229,988 $1,594 $1,056,3681 $17,536 $995,074 $80,588 $1,093,1981 $11,811,138 $237,541 $92,046 $1,000 $330,587 $145,851 $126,673 $61,000 $333,524 $448,158 $112,007 $0 $560,165 $3,914,217 $282,574 $24,900 $4,221,691 $2,418,200 $185,851 $22,595 $2,626,646 $227,017 $246,169 $700 $473,886 $67,107 $15,892 $0 $82,999 $1,212,890 $186,804 $46,048 $1,445,742 $777,821 $254,599 $0 $1,032,420 $50,521 $1,431,462 $22,150 $1,504,133 $12,611,793 $247,181 $92,791 $1,000 $340,972 $186,146 $145,810 $0 $331,9561 $460,847 $103,488 $0 $564,3351 $4,218,436 $316,012 $38,987 $4,573,435 1 $2,552,540 $232,448 $11,250 $2,796,238 1 $242,775 $295,125 $0 $537,900 $72,609 $16,729 $0 $89,338 $1,286,425 $219,742 $41,048 $1,547,215 $853,433 $290,209 $0 $1,143,642 $474,224 $2,528,967 $1,650 $3,004.841 $14,929,872 46 en 20 16 c o 10 a w r I F Multi -Year Comparison Capital costs within the general fund have remained relatively constant over the past six years varying between 1 % and 2% of the total general fund budget. 1990 Personnel costs have grown from 66% of total general fund expenditures in FY90 to 71 % in FY96--an increase of only 5% in six years. 1991 $7,778,367 1992 $8,181,434 1993 $8,546,818 1994 $9,192,349 1995 REV. $9,499,323 1996 PROP $10,594,616 1991 itur Operating costs have decreased from 34% of fund expenditures in FY90 to 28% in FY96, a 6% decrease. While the level of services has increased, the City's operating costs have returned to below the 1990 level of 34%. The City has managed to contain and reduce operating costs in the largest part of the total budget. 1992 1993 1994 Year YEAR PERSONNEL OPERATING CAPITAL 1990 $7,329,861 $3,772,313 $65,721 $2,245,631 $119,978 $1,993,262 $141,500 $2,131,925 $126,579 $2,410,309 $208,479 $2,950,077 $162,393 $4,241,321 $93,935 1995 REV. TOTAL $11,167,895 $10,143,976 $10,316,196 $10,805,322 $11,811,137 $12,611,793 $14,929,872 ® PERSONNEL o OPERATING ■ CAPITAL 1996 PROP 47 General Fund Per Capita Expenditures As population has continued to escalate, so has the demand for city services. Over the past 10 years, growth is evident in an attempt to provide quality programs to all Euless residents. Expenditures for police and fire protection services have increased by 85% and 38% respectively (Per Capita increase: $61- $113 & $50-$69). While user fees have increased, so has library services, thus expenditures have increased by 50% (Per Capita increase $8-$12). Environmental Health services, vital to the well being of the community, have seen a 66% increase in expenditures (Per Capita increase: $3-$5). In an attempt to provide a higher quality of life, expansion in the parks system and in the recreation system has resulted in a 44% increase in expenditures (Per Capita increase : $18-$26). Maintenance and repair of city streets have resulted in an increase of 16% (Per Capita increase: $12-$14). Euless Population Library Per Capita Street Per Capita Police Per Capita Fire Per Capita Environmental+ Per Capita Leisure Servicesi Per Capita General Fund Transfers 1 Total 1 Per Ca al E'' U.S. 1DIFW Metrople 35.280 Actual Expenditures $284,781 $8 $437,163 $12 $2,146,180 $61 $1,755,708 $50 $117,932 $3 $645,007 $18 36,152 37,003 37,438 38,149 Actual Actual Actual Actual Expenditures Expenditures Expenditures Expenditures $321,919 $9 $433,281 $12 $2,472,419 $68 $1,812,734 $50 $123,037 $3 $654,581 $18 $7.525,727 $8,025.083 $232,067 $156,672 $7,757,794 $8,181,755 $220 $226 108.6 112.51 109.4 112.61 $344,302 $9 $394,368 $11 $2,780,925 $75 $1,789,726 $48 $162,956 $4 $720,892 $19 $361,628 $10 $480,410 $13 $3,192,453 $85 $1,911,711 $51 $181,409 $5 $770,143 $21 $8,377.105 $8,659,765 $768,345 $1,198,676 $9,145,450 $9,858,441 $247) $263 117.0 122.6 115.81 119.3 $356,477 $9 $551,224 $14 $3,264,272 $86 $1,916,733 $50 $167,904 $4 $840,005 $22 $9,080,540 $742,150 $9,822,690 $257� 129.0 124.51 38,369 38,600 38,900 39,550 40,127 Actual Actual Expenditures 1 Exoenditures $358,801 $9 $507,226 $13 $3,313,089 $86 $2,188,579 $57 $168,366 $4 $872,456 $23 $9,667,585 $421,800 $10,089,3851 $263 $399,329 $10 $454,150 $12 $3,417,222 $88 $2,199,693 $57 $182,263 $5 $949,323 $24 $10,069,431 $461,595 $10,531,0261 $273 40,400 Actual Actual Budgeted Proposed Expenditures Expenditures Expenditures Expenditures $404,168 $10 $487,759 $13 $3,571,026 $92 $2,397,789 $62 $186,938 $5 $993,432 $26 $440,597 $11 $526,136 $13 $3,991,491 $101 $2,525,086 $64 $193,964 $5 $1,073,714 $27 $10,989,113 $547,239 $11,536,352 1 $297I 143. 138.6 $11,835,759 $535,152 $12,370,911 $313 147.2 141.7 $447,606 $11 $581,170 $14 $4,215,691 $105 $2,626,646 $65 $200,956 $5 $998,136 $492,270 $12 $583,927 $14 $4,573,435 $113 $2,796,238 $69 $211,903 $5 $1,054,945 $25 $26 $13,434,548 $14,743,084 $529,671 $540,232 $13.964,219 $15,283,316 $348 $378 150.6I 154.61 144.71 148.51 $78,200 0.7% $200,000 1.8% $3,100,000 (27.5%) ater r ewer Revenue S •i u r es $5,575,000 (49.4%) - UWUUw.uuutli $125,000 (1.1 %) cif $2,200,250 (19.5%) r + Water Service NM City Garbage Interest Income Sewer Service Other ® Penalties New Meters $35,000 W & S Taps $0 Reconnects $20,000 Inspections $20,000 Transfers $20,000 Recycling Fee $50,000 Miscellaneous $5,000 Py Receipts $2,050,250 The above graph shows the sources of revenues in the Water 8, Sewer Fund which are generated by services provided to the citizens of Euless by the Recycling, Public works, Inspections and Water Departments. The amount of $2,200,250 represents 19% of total revenues and is an aggregate of smaller revenue sources as indicated by the break down in the box in the lower right comer of the graph. Interest Income City Garbage Service Water Service Sewer Service Sale of New Meters Water & Sewer Taps Reconnect Fees Inspection Fees W/S Miscellaneous Penalties Initiation & Transfer Fees Recycling Fees Use of Prior Year Receipts $181,644 $200,000 $78,204 $96,000 $5,448,097 $5,555,000 $3,045,525 $3,020,000 $37,555 $30,000 $700 $1,000 $23,200 $20,000 $21,232 $16,000 $53,323 $10,000 $184,860 $175,000 $42,644 $40,000 $78,885 $50,000 $0 $178,500 $266,400 $78,200 $5,510,000 $3,050,000 $40,000 $0 $20,000 $35,000 $5,500 $120,000 $200,000 $78,200 $5,575,000 $3,100,000 $35,000 $0 $20,000 $20,000 $5,000 $125,000 $23,000 $20,000 $50,000 $50,000 $144,000 $2,050,250 ($66,400) -25% $0 0% $65,000 1% $50,000 2% ($5,000) -13% $0 0% $0 0% ($15,000) -43% ($500) -9% $5,000 4% ($3,000) -13% $0 0% $1,906,250 1324% .... 1 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 last two years. 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. In FY96, we are projecting a 21 % increase in total revenues for the Water and Sewer Fund for the onetime use of prior year receipts. 49 $158,696 (1.4%) Water & Sewer Expenditure Sources $5,143,197 (45.6%) $5,542,221 (49.2%) $58,087 (0.5%) $234,804 (2.1%) - $130,086 (1.2%) ® Fiscal & Human Resources NM Recycling im Non -Departmental EIS City Engineer Public Works 1:=1 Geographic Info. Sys. The graph above indicates the expenditure amounts disbursed to the individual departments within the Water & Sewer fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. , ' Water Office , .,„ . .., . , ,,,,.. _. ,, $226,395 $243, _598 $241,180 $234 804 46376) ' , - ,.t -3%- AT,00001 ;,.......41 _3IPM:f04049$V,}AtIMVOIC-0$241IOCP 7t79,11p9 .. , ,.. ,. ,.;,51gg $52,554 $57,512 $58,087 $575 1% 8,747#0gineer 0#4.i0*** W'-i-glea......AP n50#102084A7445-1542.:ANTIA, ..PITR-Tta?,4515"1'''''W-4-414110. $98,499 $125' 001 $135 504 $158, e6-6-----$-2-- ,192 17% r ' 1 Itt :161#00C ,. q.V,,.sge 499,,,,,: , w .... UtilityEngineering —$100004H:1193'''''''''2:- ' - ''''''''' - - '' - '''"I 'IS'Z''''''''4.:'';':'1. ' $28,581 $33,330 $32,661-- .0.449)''''''''''' Water Production $2,988,778 $3,419,002 $3,362,534 $3,576,383 $213,849 6% Water Distribution $308,762 $338,714 $321 ,282 $373,712 $52,430 16% Sewer & Treatment $1,385,116 $1,574,791 $1,295,407 $1,435,452 $140,045 11% Meter Reading $113,864 $118,006 $122,305 $123,793 $1,488 1% T 441101C Worke 448$0.2kia-44,7100:4401.10405/1$4.i!'JI07442,41,V1.444040;NP4W016, l Non -Departmental $3,779,956 $3,378,227 $3,064,525 $5,143,197 $2,078,672 68% Geographic Information Systems* $0 $100973 $100,355 $130,086 $29,731 30% lf,,i4,EX(11#611**4$011$01:04649,380C10 ' '' '041191MOOVN42004, .46/..,1,104,014.! Prior to FY95 the Geographic Information Systems expenditures were inc(ude n the Utility Engineering activity within the Public Works Department. The chart details the expenditures over the pest, 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 WI/Hy system. 5 0 Staff Services Personnel Operations Capital TOTAL Water Department Personnel Operations Capital TOTAL Recycling Personnel Operations Capital TOTAL City Engineer Personnel Operations Capital TOTAL Public Works & Development Personnel Operations Capital TOTAL Nondepartmental Personnel Operations Capital TOTAL Fund Total SE FY94 Actual FUN ' F'Y9513tUdoet $0 $0 $0 $01 $144,663 $76,104 $5,628 $226,395 $31,782 $26,725 $0 $58,5071 $78,574 $14,079 $5,846 $98,499 $869,882 $4,011,992 $14,651 $4,896,525 $403,438 $3,367,506 $9,012 $3,779.956 $9,059,882 51 $48,566 $37,789 $14, 000 $100,355 $159,637 $81,543 $0 $241,180 $36,539 $20,719 $254 $57,512 $107, 329 $28,175 $0 $135,504 $859,104 $4,275,192 $562 $5,134,858 $403,840 $2,660,685 $0 $3,064,525 $8,733,934 FY96 Proposed $85,037 $45,049 $0 $130,086 $166,109 $68,695 $0 $234,804 $38,687 $19,400 $0 $58,087 $128,201 $30,495 $0 $158,696 1 $949,469 $4,576,752 $16,000 $5, 542, 221 1 $472,652 $4,670,545 $0 $5,143,1971 $11,267,091 12 10 8 Water and Sewer Expenditure Trends Multi -Year Analysis Transfers to other funds within the water & sewer fund have vaned between 10% __and 21% of the total fund budget. Overall, transfers have decreased by 2% of the total fund since FY9 6- 4 2 0 , Operating and capital 1990 costs have vaned over the six year period ranging between 13% and 38% of the total budget. A majority of the increase in FY96 is attributed to one-time capital expenditures. Charges account for an average of 66 % of total budgeted expenditures. After peaking in FY93 at 75%, total charges have begun to decline, and constitute only 53% of the proposed FY96 budget. Overall, charges have increased slightly over the six year period between FY90 and FY96 by 24%. 1991 1992 1993 1994 1995 Rev. Year YEAR 1990 1991 1992 1993 1994 1995 Rev. 1996 Pro. OPERATIONS/CAPITAL $1,510,205 $1277,885 $1,130,939 $1,052,642 $1,703,882 $1,709,952 $4215,834 CHARGES TRANSFERS TOTAL $5,315,017 $889,227 $7,714,449 $5,421,667 $1,139,889 $7,839,441 $5,097,472 $987,405 $7,815,816 $6,183,021 $1,043,039 $8,275,702 $5,517,522 $1,838,377 $9,059,881 $5,701,677 $1,322,335 $8,733,934 $5,945,896 $1,105,361 $11,267,091 1996 Pro. ® OPERATIONS/CAPITAL ■ CHARGES ■ TRANSFERS 52 II t er Opel( w tlrg Fun These charts represent the revenues and expenditures for all other operating funds within the Annual Operating and Capital Budget for the City of Euless. These funds include Enterprise Funds, Special Revenue Funds, and Internal Service funds. Drainage Utility System: Revenues Expenditures Programs & Special Events: Revenues Expenditures Service Center Fund: Revenues Expenditures Engineering: $'4F,3,932 $673,000 $667,000 $309,000 ($358,000) -54% $271,284 $654,719 $621,904 $295,322 ($326,582) -53% $472,679 $522,000 $628,030 $692,668 $64,638 10% $439,086 $521,816 $641,250 $687,546 $46,296 7% $540,178 $559,100 $559,100 $620,000 $60, 11 % $535,726 $539,247 $530,363 $558,403 $28,040 5% Revenues $962,890 $465,000 $465,000 $1,504,975 $1,039,975 224% Expenditures $86,631 $85,310 $84,567 $88,447 $3,880 5% 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 Program and Special events 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 Service Center is funded by transfers from the Water & Sewer fund and is responsible for the maintenance of the City's motor vehicles. The Engineering fund is also funded by the Water & Sewer fund and is responsible for the management of water & sewer capital projects. The Increase in engineering revenues is for one time allocated funds for one time use. Hotel/Motel: Revenues Expenditures Drug Enforcement Agency: Revenues Expenditures Half Penny Sales Tax: Revenues $10,339,437 $2,119,118 $2,119,118 $2,702,290 $583,172 28% Expenditures $271,968 $6,408,423 $6,408,423 $7,167,629 $759,206 12% The Hotel/Motel fund Is supported by Occupancy Tax revenues received from area hotels. These funds are used primarily for the promotion and advertisement of the City of Euless. This years increase in expenditures is caused by a transfer for the construction of the golf course. The DEA fund is supported bt proceeds received from the sale of assets seized in connection with drug arrests. Revenues are used solely for Police department expenditures. The Half Cent Sales Tax fund is supported from the proceeds generated by the .5% sales tax increase which was approved in Fiscal Year 1993. These funds are mandated by the City Council and are dedicated to cultural, recreational, and economic development activities within the City of Euless. In FY94, we received bond proceeds of $8,000,000 for future projects. Equipment Replacement: Revenues Expenses Insurance: Revenues Expenditures Risk Management: Revenues Expenditures Cash & Debt Management: $195,581 $245,000 $284,500 $562,000 $277,500 98% $127,163 $160,227 $108,256 $306,582 $288,326 266% $294,012 $204,030 $308,000 $506,592 $193,592 64%' $133,265 $202,913 $257,208 $136,440 $179,232 70% $269,852 $282,961 $296,808 $403,956 $107,148 $291, $245,700 $245,700 $403,500 $157,800 36% 64% $1,202,972 $1,218,340 $1,218,340 $1,266,753 $48,413 4% $1,109,344 $1,114,360 $1,218,000 $1,195,743 ($22,257) -2% $658,268 $656,638 $655,338 $689,829 $14,491 2% $536,979 $656,133 $588,272 $668,243 $69,971 12% Revenues $49,437 $49,517 $47,248 $60,000 $12,752 27% Expenditures $47,410,517 $47,248 $60,000 $12,752 27% 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 intemal 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 & Debt Management fund is funded by a predetermined amount of eamed investment income, not to exceed total fund expenditures incuned wide providing cash and debt management services to all other funds, 53 Beg. Ba1.,10/1/94 (per audit) FY95 Projected Revs. Total Available: FY 95 Projected Exp. One -Time Total Proj'd Exp.: Proj`d End. Bal. FY95 & (Beg. Bal. FY96) FY96 Proposed Revs. Total Available: FY96 Prop. Exp. One -Time Total Proj'd Exp.: General Fund Balance Summary - Operating Funds Adopted FY95 - 96 Budget Water& G.O.Debt Service Risk Mgmt/ Equipment Programs & Drainage Sewer Service Hotel/Motel Center Insurance W. Comp. Replacemnt Special Evts Police DEA Utility Sys. Cash & W & S Debt Half Penny Debt Service Sales Tax $2,954,001 1,•4,434,561 iTe.Z,920 $215,094 ( ,377) $136,331 $581,753 $271,066 $36,480 $205,367 $431,536 50 ($53.550) $10,067,248 11449,219 9,198a140 1-622.9_10 281.500 550.000 16,403,220 13,632,661 1,906,830 496,594 470,623 (12,121,793) (490.000) (12,611,793) 1.218.340 655.338 296.808 628.030 308.000 1,354,671 1,237,091 567,874 664,510 513,367 (8,589,934) (1,650,071) (105,256) (527,363) (1,218,000) (144 0001 13.000) 13.000) (8,733,934) (1,650,071) (108,256) (530,363) (1,218,000) 3,791,427 " 4,898.727 256,759 688,338 (59,740) 136,671 (588,272) (245,700) (641,250) (257,208) 0 (588,272) (245,700) (641,250) (257,208) 648.819,322,174 23,260 256,159 13..721.449 9.221204 1630.66E 275.000 620.000 1.266.753 655.529 17,512,876 14,126,927 1,887,425 663,338 560,260 1,403,424 1,304,348 (13,368,005) (1.5E1.86Z) (14,929,872) Prop. End. Bal. FY96 2,583034 (9,216,841) (1,660,666) (109,582) (558,403) (1,195,743) (643,943) (2.050 al (287 Q441 114.300) (11,267,091) (1,660,666) (396,582) (558,403) (1,195,743) (658,243) 2,859,836 226.759 266,756 1,857 207,681 646,105 'Recommended levels per Financial Policy: 2,271.448 2.506.898 140.000 N/A (dl latealSemeo 275.000 309.000 47.248 317.098 2.1.19.118 740,536 47,248 263,546 12,186,364 (613,904) (47,248) (317,096) (6,408,423) (8.000) (621,904) (47,248) (317,096) (6,408,423) 118,632 0 (53,550) 5,777,941 307.956 692.668 204.000 509.000 60.000 384.780 2,E55.000 630,130 715,928 460,159 627,632 60,000 331,230 8,432,941 (403,500) (687,546) (133,848) 1302.1 (403,500) (687,546) (436,440) (295,322) (46,879) (331,230) (7,120,339) (13.1211 147 2901 (295,322) (60,000) (331,230) (7,167,629) 226,630 2(1,382 23,719 332,310 0 0 1,265,312 600.000 100% 141.277 N/A (d) 225.000 Breakeven Notes. a). Includes $298,591 TRA Rebate which reduces level. b). Part of W&S system and is closely monitored for annual contributions to fund balance. c). Part of W&S system and is not a material amount but deficit should be corrected. d). Minimum levels can not be applied to these "Special Revenue" type funds due to the volatile nature of their source of revenues. Maintenance of remaining balance may be considered. 0 809.288 This page intentionally left blank. Libraries: Infrastructure for the rnind Governmental Fund mho.I I.IYI„uul1u 11411p1Il11 WN1 W,,.�,IiA�i�,1111 IIJU IYkW�m�l mWuWYYulYa.iii0111NItlIJIIYYWiun L�NWWdIY;IItlJWYuYYLAIUYIId�Yu�YYWu1uWtlY WVIYWWUWYWuk4W��JUYYWuEeYWYJYWYhWYYiWWY4L �W4WYY tl'�YY�'Y16WYW W4�i�Wu,Jlm'�,VWII�II��IWYWY�t IY'114WW11WIluY ����IdY 4'auuI�WGIIJiIu� IYIIIW "�I.udlW ��,11lrluuu.�ub.umtllWlhllll 111 I i1.41111,1 n I nil 1,, OW 1,1i llul.11ll W.doIlYl �nlnulYllltllWYdYIIIYuIiWIWWIW� "Euless ®t on the Grow" This page intentionally left blank. Libraries: Infrastructure for the mind. r C City Secretary 3.0 FT Employees Elections Vital Statistics Records Management Boards and Corrnlsslons Council Member Support Services Gen. Fund 98% $500,000 $400,000 - $300,000 - $200,000 - $100,000 - INIST'.ATI.i N Expenditure History Mayor Maly Lib Saleh City Council *6 Elected Officials City Manager's Office 1.0 FT Employees Assistant City Manager's Office Municipal Relations Media Releases Errployee & Mayors Newsletter Neighborhood Association City Manager 46% Administration 2% $oki- FY92 FY94 FY96 Budget FY93 FY95 Revised City Council 10% City Secretary 44% Budget Highlights -Staff Increase: City Secretary up 1.0 FT position. In FY 95, 1.0 PT clerk was upgraded to 1.0 FT clerk. 55 Form 1 City of Euless Department: City Manager's Office FY 1996/96 ANNUAL BUDGET Division/Activity: City Council Mission Statement/Department Goals: Department Summary Account #: 01-10-10 To provide effective legislative and executive leadership in policy decisions affecting community services and development and to give administrative review of city operations. Description/Program Highlights: The Mayor is the chief executive of the City. 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. The Mayor's Newsletter is a publication informing Euless citizens of newsworthy activities and/or proposed changes that might affect them. Over 20,000 are distributed at each publication. 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. 56 Fonn 2 City of Euless DEPARTMENT: City Manager's Office ITEM PERSONNEL OPERATIONS CAPITAL TOTAL .REVENUES: TOTAL PERFORMANCE Summary DIVISION/ACTIVITY: City Council 1993-94 1994-95 ACTUAL BUDGET $32,2301 S32_230 I $0• $0 $39,575 S39.575 $0 ACCOUNT #: 01-10-10 '5461titinGET TOTAL BASELINE ISUPPLEMENTALI PROPOSED 4)ui 535,575 $0 I $35,575 I 53b.b/b S35.5/5 $0 w 57 Form 1 City of Euless Department: City Manager's Office FY 1995196 ANNUAL BURG T Division/Activity: Administration Mission Statement/Department Goals: Department Summary Account #: 01 -10-1 1 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. Description/Program Highlights: 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. Major Budgetary Issues and Operational Trends: Work on possible mall site is a priority. Revenue from the half -cent sales tax will aid efforts in attracting businesses to the City. Construction of a new library and park development will require oversight of City Manager's Office. Continue to work on and oversee development of the mall, golf course, athletic complex, etc. 58 Form 2 City, at Euless DEPArc i mtri 1: City Manager's Office NTEM 3ERSONNEL OPERATIONS -CAPITAL 101AL REVUES:,, TOTAL 000,400 NIG ME (City Council Meetings Miscellaneous Meetings Fuu) tore.... _. ,_.,..,.��.... Part Time 1993-94 ACTUAL $104.440 $33,085 $1,493 $139,018 ANNUAL BUDGET DIVISION/ACTIVITY: Administration 1994-95 BUDGET $120,880 $30,811 $0 $151,691 59 1995 98 BUDGET BASELINE SUPPLEMENTAL $123,643 $31,556 $0 $155,199 60 nager's Fiscal Sump ary ACCOUNT #: 01-10-11 TOTAL PROPOSED $123.643 $31.556 $Q. $155,199. 1.0 1 Form 1 City of Euless FY ANNUAL _.. Department Summary Department: City Manager's Office Division/Activity: City Secretary Account #: 01-10-14 Mission Statement/Department Goals: The goal of the City Secretary's office is to provide a high level of service to the public, City Council and City departments. Description/Program Highlights: 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. Major Budgetary Issues and Operational Trends: Major ongoing projects this fiscal year include (1) the transition of computer data for birth records and "document indexing" to new software; and (2) further implementation of records management, including completion of retention schedules. This labor intensive process has been addressed through additional staffing in this activity's budget. A part-time position was upgraded to a full-time position. 60 Form 2 City of Euless DEPARTMENT: City Secretary ITEM PERSONNEL OPERATIONS CAPITAL TOTAL REVENUES: TOTAL PERF;RM1NCE MeAsuitt .ANNUALBUDGET 1993-94 ACTUAL $105,731 $30,638 $1,708 $138,077 $0 * Part Time employee became Full Time. DIVISION/ACTIVITY: City Secretary's Office 1994-95 BUDGET $116,661 $23,841 $2,819 $143,321 1995-96 BUD BASELINE SUPPLEMENTAL $123,538 $25,660 $1,000 $150,198 $0 $01 sol „.. Manager's Fiscal Summary ACCOUNT #: 01-10-14 TOTAL PROPOSED $123,538 $25,660 $1,000 $150,198 $0 s°J ipkimoon- 61 This page iniaaiipaolly lqji Moak, Libraries: Infnastraeltare f dee mitell Expenditure History FY94 Information Services 1 FT Employees Computer Purchases Computer Maintenance Computer Standards General Fund 98% $400,000 $300,000 - $200,000 - $100,000 City Managers Office FY96 Budget FY95 Revised Prior to FY94 these services were accounted for under Finance Personnel 3 FT Employees Policies - New Hires Retirement - Civil Service Data Processing 46.9% Personnel 53.1% Budget Highlights -Staff Increase: Data Processing Added 0.5 FT Information Services Manager - In FY 94 Staff Services was created as a separate department. - FY 96 includes PC's, software, a file server, and network\system connections for data processing. 62 Form 1 City of Euless Department: Assistant City Manager Staff Services FY 1995/96 ANNUAL BUDGET Department Summary Division/Activity: ' Account #: Data Processing 01-11-16 Mission Statement/Department Goals: The mission of the Data Processing Department is to provide quality computer services to our customers in a timely manner. Our goals are to provide in-house support for both computer software and hardware, and to assist other departments in systems selection, implementation, and operation. The Data Processing staff shall remain informed on computer related topics and apply that knowledge to work flow analysis to create more efficient processes within the city government. Description/Program Highlights: The Data Processing staff must be familiar with AS/400 (1) and S/36(2) operations. Related equipment consists of remote controllers (3), printers (20), and terminals (112). Personal computers (100+) and related peripherals consume a large amount of staff time. We are currently researching such issues as 1) data communications between buildings on campus, as well as data connections with remote sites in the city; 2) wiring schemes which will allow for easy upgrading in the future; 3) connecting diverse systems so that the information possessed by one department can be analyzed by another department. Major Budgetary Issues and Operational Trends: The highest priority for Data Processing is the replacement of the IBM S/36 in City Hall. Finance is working now to identify the most efficient software available. Public Works will need to find a replacement system for permits and inspections, and other departments using that system will need to find alternative computer resources. The second highest priority will be training. The Data Processing Department will be responsible for operating the hardware and operating system software on any new systems purchased. More importantly, existing users desperately need training on their PC software, and will need training on any new major systems we implement. The dollars spent wisely on training should pay off in more productive employees. These new or supplemental programs have been addressed in this activity's comprehensive review and priority recommendation for funding to Council. Although all computer related requests can not be funded, Council does attempt to provide funds in this activity for the most critical projects. 63 Form 2 City of Euless DEPARTMENT: Assistant City Manager Staff Services ITEM PERSONNEL OPERATIONS 1993-94 ACTUAL $34,031 $2,214 ANNUAL BUDGET DIVISION/ACTIVITY: Data Processing CAPITAL $1,593 _ TOTAL $37,838 IREVENUES: r 1994-95 BUDGET $37,977 $68,693 $61,000 $167,670 TOTAL PERFORMANCE MIA1URES/SERVICE.i EVEL. S PERSONAL COMPUTERS: Work Orders receiveld, completed, per ding, new installations, inquiries/pro! Employee Compute! Program Training Hours. 1995-96 BUDGET BASELINE SUPPLEMENTAL $40,660 $35,000 $75,015 $5,000 $0 $0 $115,675 ^ • — $40,000 MAIN FRAME: Work Orders received, completed, pending, new installa ons, inquiries, pro Employee Compute! Program Training Hours. I � THIS ACTIVITY IS RESPONSIBLE FOR: 3 - Mid -Range Computer Systems (2 I- Sys 36, 1 - AS4Q0) 100 - Mid -Range Corihputer Work Statu ns & Printers I 9 - Data/Telephone Computer Communication Lines 100+ - Personal Computers PERSONNEL:: 1-u11 Time Part i ime ;edures. edures. Manager's Fiscal Summary ACCOUNT #: 01-11-16 TOTAL PROPOSED $75,660 $80,015 $0 $155,675 64 Form,1 City of Euless FY 1995/96 ANNUAL BUDGET Department Summary Department: Division/Activity: Account #: Assistant City Manager Staff Services Mission Statement/Department Goals: Personnel 01-11-19 The mission of the Personnel Office is to provide support service to all city departments: recruiting, training, testing/assessments, and record keeping. Additionally, we are to ensure compliance with mandates set by the city, state and federal governments. Our desire is to provide the most dependable, economic, efficient, and courteous service possible for our Euless citizens and business community members, as well as City management and employees. Further, we want the community to know that the City of Euless is comprised of "team players" who strive for excellence and exhibit credibility. Description/Program Highlights: The Personnel Office is responsible for recruitment, selection, and hiring for city employment which includes testing and screening of qualified applicants. In addition, the Personnel Office interprets and administers City policies, procedures, and Civil Service Rules and Regulations and provides continuous development and administration of Rules and Regulations to protect the employee's right to fair and equal consideration in recruitment, selection, and hiring. Personnel maintains official personnel records, recommends necessary adjustments to the city's pay plan, and promotes teamwork. Major Budgetary Issues and Operational Trends: Employment application process, orientation program, and training/testing of staff. Utilization by employees citywide of the tuition reimbursement program continues to increase. Employee Incentive Programs. 65 Form 2 City of Euless DEPARTMENT: Assistant City Manager Staff Services ITEM PERSONNEL OPERATIONS CAPITAL TOTAL UES TOTAL !New Hires (Terminations !Interviews Conducted (Persons Tested: Entrance Fire Others Promotionals Applications Rec'd Job Interest Cards Rec'd Personnel Related Mtgs Civil Service, Conf. Orientations, Interviews, Testing, Training Full Time Part Time ANNUAL BUDGET 1993-94 ACTUAL $103,470 $42,493 $2,929 $148,892 $0� --ER VICE: 1993 941 Actua 100 80 200 30 500 50 1,600 1,600 275 hrs.1 DMSIONIACTIVITY: Personnel 1994-95 BUDGET $107,874 $57,980 $0 $165,854 $0 1994 951 Estimated' 56 88 106 17 334 21 464 1,256 275 hrs. 250 hrsj ! 1 300 hrs. Managei s Fiscal Summary ACCOUNT #: 01-11-19 5-96 BUDGET BASELINE 1UPPLEMENTAL $110,486 ! $65,795 ! $176,281 $0 l $0 1995-96 Projected 100 104 168 50! 450! 65 2,000 1,500 275 hrs.1 500 hrs. $0 $0 TOTAL PROPOSED $110,486 $65,795 $0 $176,281 0 66 This page intentionally left blank. Libraries: Infrastructure for the mind c FINANCE DE Finance 1.5 FT Employees Annual Budget and Monthly Reporting — Debt Issuance — Internal Audits — Property Tax Llason Gen. Fund 96% $800,000 $600,000 - $400,000 - $200,000 - C Accounting 2.0 FT Employees - Payroll - A/Pand AIR — Reconciliations — Research/ Inquiry Expenditure History Director Diana G. Ortiz A";.:TMENT ) Municipal Courts 8.0 FT Employees — Teen Court — Court of Record — Warrants — Citations Finance 15% Municipal Court 63% FY92 FY94 FY96 Budget FY93 FY95 Revised Prior to FY94 this department included Data Processing Purchasing 0.5 FT Employees — Purchase Orders — Contracts — Proposals/Bids — Procurement Purchasing 5% Budget Highlights -FY 96 includes an upgrade in computer equipment including four 486 PC's, System 36 Upgrade and Peripheral Equipment for Accounting. 67 Form 1 City of Euless'. Department: Finance NAM 1996196 Division/Activity: I Account #: Finance/Budget ' 01-20-12 Mission Statement/Department Goals: The ultimate goal is to provide necessary data to management and council in order that optimal decisions may be made on behalf of the City of Euless. Recommendations are made for both revenue enhancements, and expenditure reductions. Through efficient and effective delivery of quality products, the fiscal and human resources department continues to aggressively pursue progressive issues with governmental finance implications. Timely and thorough analysis of new pronouncements and legislation enables optimal decisions to be implemented as planned programs, thus enhancing our position in a fiscally positive manner. Description/Program Highlights: Located in Building. B, on the south end, the Fiscal and Human Resources department oversees traditional finance and personnel functions and provides the City with recommendations concerning timely and innovative mechanisms for cost effective operations. Areas of responsibility include: Finance, Budget, EMS Billing, Accounting, Purchasing, Municipal Courts, Utility Billing, as well as Cash and Debt Management. Additionally, numerous fiscal analyses are compiled through the year to determine economic feasibility for the community. Major Budgetary Issues and Operational Trends: No new programs have been proposed. Due to current legislation, additional reporting requirements regarding financial condition have been imposed on staff workload. 68 Form 2 City of Euless DEPARTMENT: Finance ITEM (PERSONNEL OPERATIONS CAPITAL TOTAL REVENUES Property Tax Prior Years Penalty & Interest Sales Tax Wtr/Swr Franchise 101-Interest Income 102-Interest Income 1993-94 ACTUAL $73,400 $9,156 ANNUAL BUDGET DIVISION/ACTIVITY: Finance/Budget 1994-95 BUDGET $65,493 $9,456 Manager's Fiscal Summary ACCOUNT #: 01-20-12 1998-96 BUDGET BASELINE SUPPLEMENTAL $76,389 $7,256 $75 $82,631 $4,350,057 $31,221 $24,299 $2,859,142 $459,793 $206,169 $181,644 1 1 TOTAL $8,112,325 IPERFoRMANcE:M.. URE9iSEE LBOND RATINGS r Moody's G.O. Al Rev. A S&P G.O. Rev. CERTIFICATES/AWARDS CAFR Budget A+ A 1 1 $0 $74,949 $4,368,831 $30,000 $30,000 $2,812,000 $449,863 $220,000 $200,000 $8,110,694 Al A A+ A 1 1 $0 $83,645 $4,463,413 $40,000 $30,000 $3,165,000 $461,160 $220,000 $200,0001 $8,579,573 $0 $01 TOTAL PROPOSED $76,389 $7,256 $0 $83,645 $4,463,413 $40,000 $30,000 $3,165,000 $461,160 $220,000 $200,000 $8,579,573 0.0 0.0 I -t 0.0 69 Form 1 City of Department: Finance FY 1995/96 Division/Activity: Municipal Court of Record Mission Statement/Department Goals: Department Summary Account #: 01-20-13 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. Administrative functions shall include timely and accurate processing of cases presented and filed to the Municipal Court from various sources, courteously responding to requests for information from the public, responsibly collecting assessed fines and fees, and efficient docketing of cases for adjudication. Description/Program Highlights: Currently an average of 1900 cases per month are being filed with the Municipal Court of Record. With approximately 800 to 900 of these cases being set for pre-trial, trial, etc. per month, court sessions have been increased to two days per week (Tuesday and Wednesday) from 9:00 AM to 2:00 PM. Municipal Court is located at 201 N. Ector, Building B. Major Budgetary Issues and Operational Trends: The volume of activity continues to be significant with the traffic units implemented by the Police Department. With implementation of Court of Record in October 1993, there has been an increase in operational expenditures, and continues to be compensated by the additional revenue collected. The Euless Municipal Court is participating in the H-E-B Teen court, along with the City of Bedford and the Hurst -Euless -Bedford Independent School District. 70 Form 2 City of Euless DEPARTMENT: Finance ITEM PERSONNEL OPERATIONS CAPITAL r TOTAL R VENUES; Municipal Court Arrest Fee Uniform Traffic Act Child Safety Texas Court Cost Fee Warrant Fee Building Security TOTAL (Cases Filed Cases Appealed Arraignments !Warrants Issued Teen Court Referrals ANNUAL BUDGET 1993-94 ACTUAL $256,112 $111,384 $2,460 $369,956 $875,634 $55,523 $27,331 $13,180 $27,306 $22,8561 1 1 1 $1,021,830 24,452 598 4,300 3,240 0 DIVISION/ACTIVITY: Municipal Court of Record 1994-95 BUDGET $263,748 $87,536 $351,284 $800,000 $48,000 $24,000 $13,000 $24,0001 $13,500 1 $922,500 Manager's Fiscal Summary ACCOUNT #: 01-20-13 199545 BUDGET BASELINE (SUPPLEMENTAL $273,3171 $81,2171 $0, $354,534 $1,100,000 $65,000 $32,000 $13,000 $44,000 $35,000 $30,000 $1,319,000 23,000 24,000 -0- -0- 4,365 4,500 3,320 3,500 $45 $150 71 TOTAL PROPOSED $273,3171 $81,2171 $354,5341 $1,100,0 $65,000 $32,000 1 $13,000! $44,0001 $35,0001 $30,000 1 $1,319,000 Department: Finance Division/Activity: Accounting Mission Statement/Department Goals: Account #: 01-20-18 Provision of timely and accurate financial statements and reports to staff, council, citizenry and other interested persons, as well as continuing to improve the readability of reports are our main goals. 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 is our goal. Description/Program Highlights: Accounting is located at 201 N. Ector Drive, Building B, south end. The accounting division is responsible for providing financial services to all departments of the City. This includes the areas of payroll, accounts payable, 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 City on a timely basis for management decisions on City operations. Major Budgetary Issues and Operational Trends: The accounting division currently processes 18,000 invoices annually and prepares 13,000 checks annually to pay those invoices. Also, 8,000 payroll checks are being processed annually to serve the City full-time, part-time and seasonal employees. Through expansion of computer hardware, computer software and general office equipment, growth and increased workload is expected to be absorbed by existing minimal staffing at pre-1990 levels. 72 Payroll Checks AP Checks General Ledger JE Form 2 City of Euless DEPARTMENT: Finance ITEM PERSONNEL OPERATIONS CAPITAL TOTAL REVENUES: TOTAL PERFORMANCE MEASLJRES,SERVIC LEVELS: 1994-951 8,500 I 14,5001 3,050 1993-94 ACTUAL $79,419 $14,663 $177 $94,259 ANNUAL BUDGET DIVISION/ACTIVITY: Accounting 1994-95 BUDGET $90,649 $9,515 8,4501 14,2001 3,000 Bank Accounts maintaiOed and reconciled Consolidated Cash 4ccount for Accou Consolidated Cash 4ccount for City Ca 199546 BUDGET BASELINE SUPPLEMENTAL $87,269 $9,515 monthly: ts Payable sh Receipts Consolidated PayrollAccount for City employees pay chicks .014000:$7 Full Time Part Time 1995-96 8,500 14,500 3,100 Manager's Fiscal Summary ACCOUNT #: 01-20-18 TOTAL PROPOSED $87,269 I $9,5151 $96,7841 0.5 73 Department: Finance Division/Activity: Purchasing Mission Statement/Department Goals: To conduct all purchasing 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. Description/Program Highlights: 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. Major Budgetary issues and Operational Trends: Purchasing will continue updating our inventory of all supplies to be entered into our computer for better control of all inventoried items. Cost containment will be reviewed with each item submitted by departments. Coordination with accounting will be further expanded to ensure compliance with Texas purchasing laws. 74 DEPARTMENT: Finance ITEM PERSONNEL OPERATIONS CAPITAL TOTAL TOTAL Formal bids Prepared Purchase Orders Issued Deliveries Received Dept. Orders Processed 1993-94 ACTUAL $55,108 $4,852 $59,960 ACTUAL 38 211 695 1366 DIVISION/ACTIVITY: Purchasing 1994-95 BUDGET BASELINE SUPPLEMENTAL $28,268 $23,872 $3,826 $5,500 $1,674 $33,768 $29,372 ESTIMATE 30* 220 888 1725 PROJECTED 40 231 932 1811 ACCOUNT #: 01-20-36 * Decreased due to renewal of previous bids while new bid die to be completed in 95/96 fiscal ydar. TOTAL PROPOSED 523,872 $5,500 75 This page intentionally left blank. Libraries: Infrastructure for the mind. { Patrol 44 FT Errp oyees — Traffic Control — Warrants/Arrests — Preventive Patrol — Tactical Support — Commrntty Policing — Accident Investigation Gen. Fund 69% $6,000,000 $5,000,000 - $4,000,000 - $3,000,000 - $2,000,000 - $1,000,000 - 0 $ FY92 CAS DEPARTME C CID 14 FT Employees Chief of Police Gary McKamie Administration 4.0 FT Employees ) ) Service 23 FT Erployees Detention 11 FT Erpoyees — Crime Analysts — Crime Prevention — Malntaln Jail — Investigation — CorrrnunIty Relations — Process Prisoners — Property/Evidence Recovery — Dispatch — Malntaln Property — Task Forces — AFIS ExpenditureHistory FY94 FY96 Budget FY93 FY95 Revised Patrol 47% Service 23% Administration 6% Detention 0%o Budget Highlights -Staff Increase: 4.0 FT positions. McNeal 2.0 FT officers from Drug Enforcement and added 2.0 FT officers from Copsfast Grant. -FY96 includes a Cinetronic Laser/Live System and new and upgraded computers for Detention and Patrol, 3 new bicycles, 3 new radar guns, and an Intoxilyzer 5000 for Patrol. New furniture for Services, a Digital recording system and CRIMES computer system. 76 Form 1 City of Euless Department: Police FY 1995/96 ANNUAL BUDGET Division/Activity: Administration Mission Statement/Department Goals: Department Summary Account #: 01-30-45 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. Description/Program Highlights: The department continues to place a great emphasis upon our Community Services/Crime Prevention Programs, particularly those directed at our youth. The Traffic Unit has become an effective tool in accident reduction. Police Department Headquarters are located in Building D of the City campus at 201 North Ector Drive. Major Budgetary Issues and Operational Trends: As police agencies are called upon to do more with less in an environment of increasing violent crime, and gang activity, a major tool will be community involvement. Only through a joint effort of the police and all segments of the community can we effectively deal with our crime. The radio system would provide better service to our officers and better communications between the surrounding regions, enabling better police service overall. The CRIMES computer system would be a state-wide program, networking several agencies together, enabling better intelligence information and crime analysis, thus moving from the mainframe to PC network age. The communications recorder currently in service is in desperate need of replacement. It is a vital tool. The repair cost approaches replacement cost. All these programs have been requested in this budget for funding either through replacement or new program requests. 77 Police ITEM PERSONNEL (OPERATIONS CAPITAL TOTAL 1993-94 ACTUAL $236,418 $30,567 DIVISION/ACTIVITY: Administration 1994-95 BUDGET $180,288 $37,646 * Administrative Assistant transferred from another division. BASELINE SUPPLEMENTAL $219,573 $34,610 01-30-45 PROPOSED $219,573 $34,610 $254,183 78 FY 1995/95 ANNUAL BUDGET Department Summary Division/Activity: Account #: Patrol 01-30-46 Mission Statement/Department Goals: The mission of the Patrol Division is to continue to provide the most efficient and effective service possible to all citizens of Euless. The goals of the Patrol Division are: 1. To improve our involvement with our community through consistent use of specific neighborhood officers. 2. To assist in doubling the number of active block watch programs). 3. To have zero percent (0%) increase in traffic accidents. 4. To have a zero percent (0%) increase in the number of accident related injuries. 5. To reduce crime by two percent (2%) overall. Description/Program Highlights: Our Neighborhood Officers Program continues to receive tremendous support from the citizens and the officers. The department's proactive approach to directed traffic enforcement in targeted areas is having a positive impact on both the number and severity of accidents. The down side is the limited number of traffic units during a given time frame. Our use of the bicycle program continues to be very successful, both from a community relations standpoint and an effective tool to deter crime and apprehend violators. In fact, the effectiveness is beyond our expectations. Major Budgetary Issues and Operational Trends: The primary issue facing the Patrol Division this budget year is the continuation and increased effectiveness of the Neighborhood Officer Program. With almost 40% of our population living north of Harwood Road and the projected growth along the Hwy 360 corridor, this area will require a major realignment of district boundaries as well as an additional district. These actions will need to be taken in order to achieve our mission of effective and efficient service to every member of the community. Additional patrol personnel will be needed to accomplish this. In addition to the physical growth, the number of calls answered by patrol is increasing. There is also an increase in officer generated activity that comes with the responsibilities of the Neighborhood Officers needing to be active in their neighborhoods. The addition of three (3) patrol officers will go a long way in achieving this goal. This need has been expressed in this budget for funding. 79 Police ITEM 1PERSONNEL 1OPERATIONS CAPITAL TOTAL • ' 'Alarm Permits Alarm Billings COPS FAST Calls for Service Citations Issued Arrests DIVISION/ACTIVITY: Patrol 01-30-46 :,!1•.: 1,011MINE........,. ,!t''. .. • .encnR•-ii:.,iftMTiiVi1U 1993-94 1994-95 TOTAL ACTUAL BUDGET BASEUNE SUPPLEMENTAL PROPOSED $1,807,3421 $1,927,482 $2,016,5361 $2,016,536 $106,400 $118,8791 $105,977 $105,977 $30,9441 $9,9001 $14,437 $14,4371 $1,944,6861 $2,056,2611 $2,136,950J $2,136,9501 -- i`igigir4L11014111h.g4Hial rtialninViipoggunnhilliiiiaihk.tgii4itiNtiatiirialtiltafaraiiiiiiNinnitiiiiiiillogplih„:,,i„„ `111114111,1 15I161111111114i101193----------------g;4r.k....-A,11...x...xia.m unimmnroalti litoorkuaihrma,14.0,4,tormam Elliorgrajaiirgiiimmiandikammzu $4,000 $4,000 $25,200 $25,000 17,000 17,000 3,500 $5,000 $27,000 $50,000 $5,000 $27,000 $50,000 $29,000 $82,000 $82,000 27,500 25,000 3,700 35,500 25,000 3,900 Full time _,:,:,,,A0300011"1111111046100PL 11110,Niall 42.0 E 43.0 0 .0 Part Time 1 13.0 13.0 13.0 0 13.0 *Increase in full time personnel due to "CCA5S FAST" Grant. 80 Form 1 City of Euless Department: Police FY 199. /96 Department t L BUDGET Summary-. Division/Activity: Criminal Investigation Division Account #: 01-30-47 Mission Statement/Department Goals: The Criminal Investigation Division continues to maintain a high standard set forth in its mission statement: "Efficiently carry each investigation to a successful conclusion in a timely and effective manner, and to strive for excellence and professionalism in each contact." Each investigator assigned to the division is to fulfill this mission. The goals for the Criminal Investigation Division are to (1) attain 75% case clearance rate for offenses calssified as P1's and P2's, (2) increase stolen property rate by 10%, (3) go on line with the Tarrant County S.O. computerized mug shot system, (4) ensure mandated TCLEOSE training for each investigator assigned, (5) to diligently monitor Crime Victim Assistance Program, (6) work with Patrol to continue to rotate six officers through CID training program, and (7) increase the number of juveniles contacted by the juvenile section. Description/Program Highlights: At the beginning of Fiscal Year 1994, the Division was staffed with a Captain, Lieutenant, 6 Investigators, and a Secretary, not including those in special assignments. Presently, the Division is staffed with the same number of personnel. Case loads for personnel have changed from general assignments to specific case load. This has increased the capabilities of the investigators' knowledge of crime trends, as well as being more focused on the investigative tasks that are assigned. It has also increased information about suspects that commit specific crimes from the surrounding police agencies. The division has also implemented the taks of attending patrol briefings at shift change, which has increased the rapport between divisions as well as enhanced the sharing of information. Each investigator has been assigned a specific district in the City to serve as liaison for community policing. Major Budgetary Issues and Operational Trends: Crime analysis data and statistical evaluations reveal that crime is at a slight decrease. Stolen property recovery rates are increasing. The number of investigative personnel to the division has remained the same. There was a decrease in property stolen, but an increase in recovered property from a previous 46% to a 67% recovery rate. The average number of cases assigned to each investigator has slightly decreased from 95 per month to an average of 86 per month. There was also an increase in case clearance from a previous 56% to 67%. 81 DEPARTMENT: Police ITEM PERSONNEL OPERATIONS CAPITAL TOTAL Auto Theft Task Force T.C.N.I.C.U. TOTAL Offenses Cases Cleared Property Stolen Property Recovered No. of Investigators No. of Supervisors No. Assigned to Task Forces Secretary/Clerk 1993-94 ACTUAL $513,8171 $23,571 $537,388 DIVISION/ACTIVITY: Criminal Investigation Division 1994-95 BUDGET $566,755 $24,976 $591,731 $49,000 BASELINE SUPPLEMENT $711,3871 $41,2041 $752,591 $53,1381 $52,808 $105,946 5,700 5,800 521 1,800 1,985 21 $1,917,492 $1,871,722 $1,380,166 $844,783 $641,903 $928,860 5 5 6 1 2 2 3 4 5 1 1 1 Full Time 10.0 11.0 14.0 ** Part Time 0.0 0.0 0.0 * New Program "Tarrant County Narcotics Intelligence Coordinating Unit". ** Three officers transferred from another division. ACCOUNT #: 01-30-47 TOTAL PROPOSED $711,367 $41,204 $752,591 $53,135 $52,606 $105,946 0.0 82 Department: Police Division/Activity: Service t Mission Statement/Department Goals: Account #: 01-30-48 To provide an around -the -clock contact point for our citizens in need of Police, Fire, EMS, or other City services and act as an educational and/or informational service provider to our citizens, other members of the Department, and City. Goals: • Provide Emergency Medical Dispatch training and twenty (20) additional hours of training to each telecommunicator. • Provide a minimum of eight (8) hours training to each clerk. • Provide a minimum of twenty (20) hours training to each sworn officer. • Decrease the microfilm backlog by twenty-five percent (25%). • Increase active Block Watches by twenty-five percent (25%). Description/Program Highlights: The Communications Section has installed and is operating a CAD/MDT interface allowing direct dispatching via the MDTs in our patrol cars. The Community Services Section has expanded its programs and implemented others including Citizens At Risk in Euless (C.A.R.E.), a Citizens Police Academy, and, in conjunction with the Parks and Leisure Services, a Police Activities League for "at risk" youth. Major Budgetary Issues and Operational Trends: The activity of the department and division continues to increase and the growth within the City will further tax the delivery of service. In order to provide service to our community in the most efficient and effective manner possible, we must utilize the available technology to the utmost. Our radio system for police and fire needs to be replaced. The current portable radios are no longer supported by the manufacturer and repairs are becoming increasingly difficult to obtain. The recorder in Communications for recording radio and telephone traffic is worn out and in desperate need of replacement. Our information management system is nearing its capacity and should be considered for replacement in the very near future. 83 Fprin Llty of u$ess DEPARTMENT: Police ITEM (PERSONNEL (OPERATIONS CAPITAL 1 TOTAL wEMENU Emergency Mgmt. Youth Action Officers 1 1 f TOTAL IPE FO ". 1 Calls/Service Offenses Arrests Accidents Rec. Processed Doc. Microfilmed Rep. Computerized RFC Full Time 24.0 24.0 1 Part Time 4.0 2.0 * This function transferred to Fire Department. ** Transferred Administrative Assistant to Police Administration. 1993-94 ACTUAL $832,4371 $83,6071 $2,9091 $918,953 $9,375 — $9,375 1994 EST. 67,500 5,993 3,836 863 18,385 51,805 10,504 DIVISION/ACTIVITY: Service 1994-95 BUDGET $918,8301 $55,4671 $15,0001 $989,2971 $10,275 $175,4401 $185,715 1995 EST 70,000 6,087 3,978 850 19,733 53,024 10,780 BASELINE ISUPPLEMENTA $924,8271 $89,8241 $22,8501 $1,037,5011 $175,440 $175,440 1996 PROJECTS 73,50 6,20 4,13 85 21,11 55,675 11,103 TOTAL PROPOSED $924,827 $89,824 $22,850 $1,037,501 $175,440 $175,440 1 84 Form 1 ity of Lui Department: Police Mission Statement/Department Goals: Account #: 01-30-49 r To provide a safe, secure, and sanitary environment for all individuals held in our Detention Facility in an efficient and effective manner, and ensure that their constitutional rights are not infringed. To receive, process, maintain, and dispose of property taken into custody by the Department in an efficient and effective manner and in compliance with applicable laws. Goals: • Provide a minimum of twenty (20) hours training to each PSO. • Provide updated AFIS training to the PSOs performing that task. Description/Program Highlights: Provide more efficient supervision of the Detention Facility with a full-time civilian employee. Continue our relationship with the Immigration and Naturalization Service. Major Budgetary Issues and Operational Trends: Be prepared to replace and/or update much of our equipment necessary to the cost efficient operation of the Detention Facility. Provide in-service training to each PSO. 85 Of. sss DEPARTMENT: Police ITEM PERSONNEL OPERATIONS CAPITAL TOTAL REV I.N.S. Jail Phone System TOTAL 1 I.N.S. Prisoners Processed Property Processed Full Time Part Time 1993-94 ACTUAL $287,460 $33,547 $2,473 $323,480 $61,526 $61,526 9 _ST.1 1,2701 3,100 3,500 1 DMSION/ACTMTY: Detention 1994-95 BUDGET $320,862 $39,606 $360,468 $70,000 $70,000 1995 EST. 850 3,442 4,458 BASELINE SUPPLEMENTAL $346,1131 $44,397 1 $1,7001 $392,210 $70,000 $4,800 $74,800 1996 PROJECTED 850 3,8001 4,900i 1 ACCOUNT #: 01-30-49 TOTAL PROPOSED $346,113 $44,397 $1,700 $392,210 $70,000 $4,800 $74,800 0.0 86 This page intentionally left blank. Libraries: Infrastructure for the mind. EMS/MIC 10 FT Employees C Fire Chief Lee Koontz CAdministration 4 FT Employees I I ) ) SuppresslorrlRescue Emergency Management Prevention/Education 1 Fire Marshal 33 FT Employees 1 FT ErTpioyee ) 1 FT Eripioyee / \ 2 FT Employees — Provide Emergency Care Fire, Rescue, EMS, — Community Disaster _ Investigation of fires — and transportation and Hazmat Response Hazard Mitigation — CPR Training and Expiosions — Fire, Rescue, EMS, — Fire Safety Inspections _ Critical Incident — Juvenile Flresetter Inspection of new & Hazmat response Response Intervention — construction — Prevention/Action Pre -Fire Emrergency — Emergency preparedness Annual Inspection Education Mitigation training — PhotographyNldeo of commercial property Physician Guided Disaster Response _ Coordinate with Federal, — Smoke Detector Program — File Criminal Complaints Medical Intervention and Mitigation State, and Local Agencies Gen. Fund 81% $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 — Community Education Expenditure History _ School Flre Prevention Program Emergency Mgmt o04 Fire Services 19% FY94 FY96 Budget FY93 FY95 Revised — Issue Permits and CO's EMS 20% Review Bldg/Flre System plans Adntinistration 8% Fire Marshal 5% Prevention 2% Suppression 64% Budget Highlights -Staff Increase: Upgraded 1.0 PT clerk to 1.0 FT Secretary. -FY 96 includes 2 new computers for Fire Marshal, a public alert system for Emergency management, SCBA Purchase for Suppression, overtime paramedic training, and 3 EMS Heart Monitors\Cot replacement. 87 Department: Fire Department Y 199519g ANNUAL BUDGE Division/Activity: Fire Marshal's Office Mission Statement/Department Goals: Account #: The mission of the Fire Marshal's Office is to aid in the preservation of life and property from fire or fire related hazards by advocating, promoting and providing leadership in the prevention or mitigation of fires, explosions, related criminal activity or other related hazardous conditions. The goal of the Fire Marshal's Office is to reduce the threat of potential fires and life safety hazards within the community; effectively determine cause and origin of resulting fires and provide for the latent investigation of fires and/or explosions that are the result of criminal activity; provide the community with educational and professional development opportunities through fire safety education materials and programs. Description/Program Highlights: Conduct the annual, semiannual and quarterly inspections of approximately 1,200 inspection addresses within the community by utilizing FMO and Fire Engine Company personnel. Conduct Certificate of Occupancy Inspections. Conduct the review of Building and Fire Protection System Plans. Conduct the performance testing of Life Safety features and fire protection appliances, devices or systems. Provide Fire Department input into the City's Master Development Plan (DRC) as it relates to Fire Protection Services. Conduct fire cause determination and or explosion investigations. Provide for the criminal investigation of fires, explosions, bomb threats, false calls, terroristic threats or other related offenses as outlined in the Texas Penal Code. Provide investigative assistance (Inner Local Contract Agreement) to the Tarrant County Fire and Arson Task Force. Major Budgetary Issues and Operational Trends: Maintain and revise as needed data gathered through the Fire Inspection Program. Provide training and education opportunities for Fire Marshal's Office personnel to maintain quality inspection and investigation programs. Provide for an additional Fire Investigator/Inspector. 88 DEPARTMENT: Fire Department ITEM 'PERSONNEL 'OPERATIONS 'CAPITAL 1 TOTAL Fire Permits DMSION/ACTIVITY: Fire Marshal's Office 1993-94 1994-95 ACTUAL BUDGET BASELINE SUPPLEMENTAL $101,900 $109,3451 $111,907 1 $10,418 $17,3111 $19,828 1 $2,303 1 $114,621 $126,6561 $131,735 $131,735 ACCOUNT #: 01-40-23 $18,523 $16,000 $16,000 TOT PROPOSED $111,9071 $19,8281 1 $16,000 TOTAL $18,523 $16,000 $16,000 $16,000 $104:004.gt e-- v Inspections Permits CitationsANarnings DRC/Preconstruction Building/Fire Plans Fire System Tests Investigation Offenses Full Time Part Time 1,875 340 20 100 150 160 250 35 1,900 1,950 350 350 25 50 100 115 150 150 175 175 300 300 40 40 , e , 2.0 2.0 0.0 2.0 0.0 0.0 1 0.0 0.0 0.0 89 Division/Activity: Emergency Management 01-40-24 Mission Statement/Department Goals: To identify, prepare for, respond to and recover from any man made 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. Description/Program Highlights: Continuous monitoring of City growth and development so as to identify any potential hazards and plan for their occurrence in hopes of minimizing the impact on the city and citizens. Public education regarding individual roles in preparing for, surviving and recovering from a disaster. Frequent testing of emergency notification systems and regular drills to maintain optimum performance levels in preparation for a disaster striking our community. Regular review of emergency management plan and resource lists so as to be prepared come what may. Major Budgetary Issues and Operational Trends: The increase in manufacturing and transportation of hazardous chemicals through our community places us at a particular risk for a chemically related emergency. The proximity of our community to a major airport increases greatly our risk for aircraft related disasters to occur. Severe weather trends including our geographical location in the "Tornado Belt", and risk to the effects of flooding further emphasize our need for an "All Hazard" level of preparedness for these events. 90 ITEM PERSONNEL OPERATIONS CAPITAL TOTAL *I DMSIONIACTMTY: Emergency Management * * z ' ° .*, 1993-94 1994-95 TOTAL BUDGET BUDGET BASELINE SUPPLEMENTAL PROPOSED $0 $0 $0 $4,706 $0 $4,706 $0 $0 $0 $4,706 $0 $4,706 ACCOUNT 01-40-24 ufl rme 0 Part Time 0.0 * Formerly part of Police Department budget. 0.0 91 Department: Fire FY 1998/9 ANNUAL BUD Division/Activity: Administration Mission Statement/Department Goals: Account #: 01-40-40 epartmont rrirnary. 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. Description/Program Highlights: The Administrative offices are located in Building A, City Hall, 201 North Ector Drive. This division is responsible for personnel management, budget, payroll, research and development, records management and public information. Major Budgetary Issues and Operational Trends: ® Increased mandated training requirements (Fire, EMS, Hazardous Materials). ® Increasing overtime costs due to increased leave time and inadequate staffing. • Increased office workload and need for additional secretary. 92 DE ARTMENT: Fire ITEM PERSONNEL (OPERATIONS CAPITAL TOTAL I 1993-94 BUDGET $173,796 $21,528 $5,165 $200,489 DMSIONIACTMTY: Administration * Upgraded part time employee to full time. 1994-95 BUDGET $164,254 $16,336 $9,284 $189,874 98011000 BASELINE SUPPLEMENTAL $213,868 $0 $20,560 $0 $0 $0 $234,428 $0 TOT PROPOSED $213,868 $20,560 $0 $234,428 93 Department: Fire Division/Activity: Emergency Medical Service Mission Statement/Department Goals: Account #: 01-40-41 To effectively and efficiently implement the chain of survival concept of patient care for the citizens of Euless. Prevention Emergency Recognition System Activation First Aid Basic and Advanced Life Support Transportation to Definitive Care for Recovery and Rehabilitation Description/Program Highlights: tioh..... hlights: Aggressively pursue opportunities to minimize the impact of illness and injury in hopes of eliminating the untimely death or disability of the citizens of Euless. This service may range from presenting public safety education and awareness courses to pre -arrival first aid instructions from a communications specialist. This would include as well the optimal utilization of resources such as first responding ALS Engine Companies followed by the arrival of Mobile Intensive Care Units staffed with Paramedics to treat and transport patients to more definitive care. Major Budgetary Issues and Operational Trends: The cost of providing this level of service continually rises due to increased regulations from both the state and federal governments. There have also been changes in the management of coronary vascular disease related events, which are the leading cause of death and disability in the nation. These changes require increased training and modification of equipment to best fight this disease. 94 DEPARTMENT: Fire Department ITEM PERSONNEL lOPERATIONS CAPITAL TOTAL Ambulance 01-00-00-4460 TOTAL Emergency Medical Calls Full Time Part Time 1993-94 ACTUAL $375,526 1 $52,7161 1 $428,242 $154,255 1,350 DMSIONIACTMTY: Emergency Medical Service 1994-95 BUDGET $475,380 $54,944 $2,000 $532,324 $160,000 $160,000 1,450 BASELINE $492,249 $65,683 $3,000 $560,932 $175,000 $175,000 1,550 543 SUPPLEMENTAL CCOUNT #: 01-40-41 TOTAL PROPOSED $492,249 $65,683 $3,000 $560,932 $175,000 $175,000 95 Form 1 City of Euless Department: Fire FY 1995/96 ANNUAL BUDGET Division/Activity: Suppression Mission Statement/Department Goals: Department Summary Account #: 01-40-42 To protect life, health and property at the lowest effective cost for our citizens. Description/Program Highlights: We project to inspect and pre -fire plan over 1,100 businesses and structures. We project the call volume to increase by 5% to 7%. We project to complete maintenance and flow testing of all fire hydrants in the City. We project to complete testing of all fire hose. All personnel will receive continuing education in Hazardous Materials, EMS, Arson, Suppression and Rescue, to maintain required certifications. All personnel continue to participate in community Fire Safety Education and CPR programs. Major Budgetary Issues and Operational Trends: More call volume due to growth and increased service levels. The department is handling more EMS related alarms, which is causing a reduction in our ability to provide adequate fire protection. Increase in training to reflect implementation of Officer Development/Leadership Program, Structural Company Combined Operations, and Specialized Rescue and Safety Programs. 96 DEPARTMENT: Fire Department ITEM (PERSONNEL !OPERATIONS CAPITAL TOTAL RI towtitatt TOTAL 0101100010 '-iydrant Maint. Insp. & Reinspection Pre -fire Plans Fire Calls Structure Other Calls Mutual Aid Given Full Time Part Time 1993-94 ACTUAL $1,635,006 $66,880 $13,221 $1,715,107 $0 DIVISION/ACTIVITY: Suppression 1994-95 BUDGET $1,614,453 $78,110 $13,960 $1,706,523 ACTUAL ESTIMATE 1,100 1,125 1,150 1,150 1,000 1,000 120 150 1,900 2,000 130 130 Ili($ BASELINE SUPPLEMENT, $1,677,423 $0 $113,189 $0 $8,250 $0 $1,798,862 $0 PROJECTE 1,125 1,150 1,000 170 2,500 130 ACC 01-40-42 TOTAL PROPOSED $1,677,423 $113,189 $8,250 $1,798,862 97 Form 1 FY 1995/96 City of Euless ANNUAL BUDGET Department: Division/Activity: Fire Education/Prevention Mission Statement/Department Goals: Department Summary Account #: 01-40-44 The mission of the Euless Fire Department's Public Education Section is to reduce the number of fires and fire burn injuries to citizens of Euless. In order to accomplish this, we will assist the citizenry through increased public education emphasizing the benefits of proactive prevention measures and survival techniques to enable them to protect themselves from the perils of fire and injury by fire. Description/Program Highlights: The Public Education Section utilizes current and proven educational programs and techniques in teaching fire safety and survival techniques to all age groups of private and business consumers. The Public Education Section has developed the following programs which are aimed at different segments of our population. Included are programs geared towards preschool, all ages of school children, churches, scouts, business, and senior citizens. Evaluation of participants in the Juvenile Firesetter Program and referrals to a counselor or the Fire Department's Fire Safety Certificate Program. Neighborhood watch program is a joint program between the Fire Department and Police Department Crime Prevention Unit. Using statistical analysis, the Fire Department develops a program to present prevention and safety programs focused on the City's number one fire injury and fire problem. CPR. classes are a joint program between the Fire Department and the Recreation Department, to provide CPR. classes to the citizens of Euless. Working with the Risk Management and the Police Department, CPR classes are being offered to City employees. Arbor Daze is a major program dealing with the public en masse. Fire personnel interact with the public and distribute educational material covering fire/burn prevention. Major Budgetary Issues and Operational Trends: Increased requests for services by citizens, schools and businesses to provide a greater number of diversified and specialized services. The citizens, schools and businesses have requested a large number of CPR and first aid classes. The Fire Department, in conjunction with the Euless Recreation Department, has instituted a CPR program for the public. Arbor Daze is a special event in which the fire service participates and is coordinated by the Public Education Section. Because of the expected growth of this event, we expect to distribute in excess of 5,000 pieces of fire/burn literature, 9-1-1 stickers, and 1500 plastic fire helmets at this event. 98 DEPARTMENT: Fire Department ITEM PERSONNEL OPERATIONS CAPITAL TOTAL N TOTAL No. Classes/Programs Audience Fire/Burn Prev. Material Public Relation Projects Pinto Assignments especial Projects 1993-94 ACTUAL $49,494 $6,288 $0 $55,782 $0 Actual 220 29,000 18,286 25 40 17 DIVISION/ACTIVITY: Education/Prevention 1994-95 BUDGET $54,768 $8,173 $0 $62,941 230 29,500 19,000 25 45 17 BASELINE $57,093 1 $8,4821 $0 $65,575 285 37,1001 23,100 35 501 27 UPPLEMENTA $0 $0 $0 $0 AL PROPOSED $57,093 $8,482 $01 $65,5751 $01 $01 $01 $01 $01 $01 $01 $01 $01 $0 $0 $0 $0 $0 99 This page intentionally left blank. Libraries: Infrastructure for the mind. A INISTRATIVE SERVI E Director Tom Cox Facilities Maintenance 6 FT Employees Fleet Services Facilities Services Gen. Fund 96% $700,000 $600,000 - $500,000 - $400,000 - $300,000 - $200, 000 ES ENT Administrative Services 1 FT Employee Economic Development Franchise Fees and Other Contracts Facility Maint. -83% Expenditure History FY94 FY96 Budget FY93 FY95 Revised Budget Highlights -Staff Increase: Facilities Maintenance up 1.0 FT Field Tech, upgraded from PT. -Consolidated individual maintenance fees to increase efficiency through economies of scale. -FY 96 includes alarm/panic system for buildings A, B, and C, boiler and chiller repairs, 4 AClheater packing units, and roofing repairs to the library. 100 Form 1 City of Euless Department: Administrative Services FY 1995/96 ANNUAL BUDGET Division/Activity: Administrative Services Mission Statement/Department Goals: Department Summary Account #: 01-50-35 To supervise facilities maintenance, recycling, franchises, and fleet services. Description/Program Highlights: The goal of Administrative Services Department is to provide professional support services to the City. Each area functions as customer service. Major Budgetary Issues and Operational Trends: Each department has listed individual issues and trends that will affect specific areas. 101 DEPARTMENT: Administrative Services ITEM PERSONNEL OPERATIONS CAPITAL TOTAL Lone Star Gas Storer Cable TU Electric SWB Mobile Systems Garbage - Sanitation-02 Garbage - Franchise SW Bell Recycling Franchise TOTAL Full Time Part Time 1993-94 ACTUAL $89,306 $2,474 $1,631 1 $93,411 NUAI DIVISION/ACTIVITY: Administrative Services 1994-95 BUDGET $89,394 $2,020 $01 $91,414 BASELINE $91,248 $2,670 $0 $93,918 $134,880 $140,000 J $130,000 $151,492 $160,000 $145,000 $1,182,324 $1,212,000 $1,215,000 $15,200 $19,200 $19,200 $78,204 $96,000 $100,000 $78,204 $68,000 $75,000 $304,725 $331,000 $331,000 $13,786 $12,000 $12,000 $1,958,815 $2,027,200 1 DOB UPPLEMENTAL, $20,000 $0 $0 $20,000 +$73,000 = 3.5% increase PROPOSED $111,248 $2,670 $0 $113,918 $130,000 $145,000 $1,215,000 $19,200 $100,000 $75,000 $331,000 $12,000 $0 $2,027,200 102 Form 1 City of Euless FY 1995/96 ANNUAL BUDGET. Department Summary. Department: Division/Activity: Account #: Administrative Services Facilities Maintenance 01-50-37 Mission Statement/Department Goals: Provide citizens and City staff with safe and accessible facilities. To ensure facilities are energy efficient and correctly maintained, and to ensure aesthetics. Description/Program Highlights: Facilities maintenance has the responsibility of maintaining: forty (40) facilities, eleven (11) signalized traffic intersections, nine (9) flashing signal zones approximately one million tons of refrigeration control units The department is also responsible for remodeling and basic construction in various departments, below contractors' pricing. All this is accomplished with only five (5) staff personnel. Fleet operations and facility maintenance were combined into management under one superintendent, with a supervisor responsible for daily operations. Facility Maintenance is located at 1515 Westpark Way, Fleet and Facility Services Building. Hours of operation are 8:00 AM to 5:00 PM daily. Major Budgetary Issues and Operational Trends: To upgrade the energy conservation program, which includes the gradual replacement of insulation, lighting and air -conditioner units, as well as the ongoing remodeling or construction where needed on existing structures. Various AC systems which are leaking will require replacement during this budget year. The boiler and chiller system plumbing and circulation pumps require replacement at the recreation center. Facility maintenance plans a program of routine traffic signal maintenance as well as installation of alarm systems. 103 City,of- DEPARTMENT: Administrative Services ITEM PERSONNEL OPERATIONS CAPITAL TOTAL RUES TOTAL PERFORMA Full Time Part Time 1993-94 ACTUAL $148,982 $230,479 $2,329 $381,790 $0 ESSERV$ L DIVISION/ACTIVITY: Facility Maintenance 1994-95 BUDGET $137,623 $244,149 $700 $382,472 BASELINE SUPPLEMENTAL $131,527 $0 $292,455 $0 $0I $0 $423,982 J $0 0 ACCOUNT #: 01-50-37 TOTAL PROPOSED $131,527 $292,455 $01 $423,982 $0 104 This page intentionally left blank. Libraries: Infrastructure for the mind. CITY ENGINEER Water distribution System Wastewater collection system Storm drainage system Flood Plain Management Safe & efficient streets Gen. Fund 99% Expenditure History $120,000 $100,000 - $80,000 - $60,000 - $40,000 - $20,000 - $0 FY92 FY94 FY96 Est. FY93 FY95 Budaet Director Paul Kruckemeyer Engineering 1.5 FT Employees City Engineer 100% Budget Highlights -Staff Increase: Added 0.5 clerk and 0.5 Design Engineer. -FY 96 includes Auto CAD upgrades, software upgrades, and Cal Comp Plotter. 105 Form 1 City of Euless Department: Engineering FY 1995/96 ANNUAL BUDGET Division/Activity: City Engineer Mission Statement/Department Goals: Department Summary Account #: 01-66-66 The Engineering Department is committed to serving the citizens of Euless and the development community. It is our goal to improve the quality of life in Euless by recommending, implementing and enforcing local, state and federal rules and regulations which govern the health, safety and welfare of the citizens. 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. Description/Program Highlights: The City Engineer's office is located at 201 N. Ector, Building B. Program highlights include: 1. Review all development plans for subdivision regulation compliance, engineering design, and safety and health concerns. 2. Review all engineering studies and plans for accuracy and compliance. 3. Inspect all construction within the City for quality, correctness and safety. 4. Inspect all environmental discharges for safety and health. 5. Establish public works guidelines for water and wastewater construction, street design and construction, drainage design and construction, and traffic safety. 6. Responsible for the planning and design of future infrastructure needs. 7. Implement and enforce escrow and assessment policies. 8. Responsible for coordination and communication with other governmental agencies. 9. Acquisition and verification of legal documents, properties, right-of-way and easements. 10. Acquisition and implementation of federal grants for construction of major street, utility and drainage projects. 11. Responsible for design, installation and operation of all traffic signals and signage and street lights. Major Budgetary Issues and Operational Trends: We need $50,000 additional in engineering services to hire (engineering and surveying) consultants to prepare engineering plans and documents for the Boyd Branch drainage project to be required by FEMA. Many departments need access to a large plotter and to a scanner. The Engineering Department requests a plotter to be able to plot engineering designs for small projects drawn utilizing the new AutoCAD software. The Engineering Department requests a scanner to allow the input of records and written communications into the City Secretary's Office's database. Engineering Department records require permanent retention. We currently have over 40 boxes of file in the City's storage room. The use of the CSO's database will allow the department to reduce the volume of new hard copy storage in the future. 106 ARTMENT: Engineering ITEM PERSONNEL OPERATIONS CAPITAL TOT 1993-94 ACTUAL $38,315 $14,305 $0 $52,620 TOTAL $ DMSIbN/ACTMTY: City Engineer 1994-95 BUDGET $67,107 $18,892 $0 $85,999 so Update unified developnhent code. Review all plats and co ruction plans prier to submittal to Review all property descriptions for city acquisitions. Review all consultant co tracts and plans.] Prepare cost estimates r all city construton projects Provide flood plain infor ation to numero s organizations or a continua l basis. Review FEMA submittal Prepare drainage studie0. Acquire right-of-way for drainage projects. Acquire federal grants. BASELINE $72,6091 $16,729 $0 $89,338 1 $0 UPPLEMENTAI, $0 $0 01 0 anning and zoninO and City Council C 01-66-66 A PROPOSED $72,609 $16,729 $0 $89,338 107 This page intentionally left blank. Libraries: Infrastructure for the mind. COMMUNITY SERVICES Leisure Services 7 FT Employees — Recreational ActMitles — Athletic Programming _ Youth, Pre -School and Senior Programs — Special Events _ Adult and Children Leisure Programs Gen. Fund 90% $2,000,000 $1,500,000 - $1,000,000 - $500,000 Director Rick Herold Parks 15 FT Employees ) Texas Star Golf Course and Executive Conference Center Staffed fluffy w th PT Employees) Library 9 FT Employees — Maintenance of City parks — Swimming Classes — Provide reading rrreterial _ Development & Improvements _ Operation of Three to City parks Neighborhood pools — Promote reading & Learning — Beautification of the Community — Upkeep & Maintenance of pools — Provide references & assistance — Historical Preservation Expenditure History _ New Library facility opening Summer 1996 Parks 45% Leisure Svcs. 19% Community Svcs 10% FY92 FY94 FY96 Budget FY93 FY95 Revised Pools 5% Library 32% Budget Highlights - Staff Increase : Library added 1.0 FT Librarian. - Library FY 96 includes a Microfiche Film Reader/Printer. Parks shows a Lightbar and Phone Unit 328, parks construction, chemicals and rock screening for trails. 108 Form 1 City of Euless Department: Community Services FY 1995/96 ANNUAL BUDGET Division/Activity: Leisure Services Mission Statement/Department Goals: Department Summary Account #: 01-70-51 To provide a year round comprehensive and safe leisure program for all Euless citizens, including many different interest areas for all ages. To promote the quality of life in Euless through Parks and Leisure Services. To be aware of the rapid changes within today's society and meet the challenges to adjust to the trends. To better inform the public of current programs and upcoming events. Description/Program Highlights: The Leisure Services Department provides an essential service to those citizens in pursuit of leisure activities. Some of these activities include: numerous athletic events, printing of comprehensive programming guide, and various adult and children's activities. The department also plans and conducts various City of Euless employee events such as: picnics, socials, and luncheons, along with Citywide nonrecreational functions such as voting location, Town Hall meetings and large group rentals. Major Budgetary Issues and Operational Trends: Additional hours for part-time staff: with the increase of participants and programs, it is this department's desire to give the best service possible to our citizens and recreation members. Additional hours are needed for special events. 109 l:pl DEPARTMENT: Community Services ITEM PERSONNEL OPERATIONS CAPITAL TOTAL TOTAL BUILDING USE: Midway Rec. RMS Simmons RENTALS & OTHER UB,E: Midway Rec. RMS Simmons ATHLETIC TEAMS: Adult Softball Flag Football Volley/Basketball FuJI time Part Time 1993-94 ACTUAL $246,092 $40,462 $5,545 $292,099 100,0001 6,0001 6,5001 1 1,000 6001 3001 185 24 80 DMSIONIACTMTY: Leisure Services 1994-95 BUDGET $254,069 $23,952 $0 $278,021 BASELINE SUPPLEMENTAL $252,165 $0 $37,481 1 $0 $0 $0 $289,646 $0 150,000 10,000 8,500 2,000 1,500 300 185 24 80 ACCOUNT #: 01-70-51 TOTAL PROPOSED $252,165 $37,4811 $0 $289,646 110 Form 1 City of Euless Department: Community Services FY 1995/96 ANNUAL BUDGET Division/Activity: Parks Mission Statement/Department Goals: Department Summary Account #: 01-70-52 To provide a safe and eye -pleasing arena for the citizens of Euless in the most cost efficient manner possible. To satisfy citizens 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. Description/Program Highlights: The Euless Parks Department is charged with the upkeep, development, and safety of all improvements, including 18 athletic fields, 4 pavilions , two gazebos, 3 pools, 3 restrooms, 4 jogging trails, 3 rose gardens, 22 picnic areas, 11 playgrounds, one amphitheater, and parking areas for a total of almost 298 acres. Besides mowing, litter pick-up, trimming and planting, in-house talents allow the Parks Department to design and construct such areas as the new Midway Field #3, the total irrigation system for Midway Community Center, installation of 6 new playgrounds, and the design, development and construction of Del Norte Park and Van Riet Park, construction of Villages of Bear Creek Park, and new fields at Midway Park. The Euless Parks Department serves ten sports seasons and annually provides leisure opportunities for tens of thousands of users in a safe and beautiful environment. This department is located at 300 Midway Drive adjacent to the gymnasium building. 111 Major Budgetary Issues and Operational Trends: Manpower leads our need list. Demand and usage of the parks system is at an all time high. Additional manpower and the increased need for chemical funds (to help reduce manpower) are of primary concern. For the first time in our history, we must now have Parks employees work Saturday due to the tremendous growth in usage of the department. We are continuing to investigate all potential areas for grants and new ways to increase or improve productivity. When we say "manpower", we are referring to part time manpower. We have no plans currently or in the future to ask for an increase in benefited, full time employees. In addition, land betterment funds are needed. This will allow us to quickly return the parks to a safe condition following vandalism, inclement weather, mis-use of equipment, or when other problems occur. 111 DEPARTMENT: Community Services ITEM PERSONNEL OPERATIONS CAPITAL TOTAL TOTAL #t*,: 1 Total Acreage Resp. Euless Park Sites Hortic. Focal Points Athletic Field Hours 'Water Truck Hours 1Parks Const. Projects Full Time Part Time 1993-94 ACTUAL $607,430 $123,124 $0 $730,554 DMSIONIACTMTY: Parks 1994-95 BUDGET $534,595 $106,742 $0 $641,337 INVKWA*VOA''''''fte:r44Ve0 $0 BASELINE $568,8681 $115,651 1 $0 $684,519 UPPLEMENT $01 $6,5001 $0 $6,500 ACCOUNT #: 01-70-52 AL PROPOSED $568,868 $122,151 $0 $691,0191 „wwW,Momt.,m, .,m;ftamtMt.oilx", $0 $0 $0 $0 1 ' '.''Aa',',5'4''g::Kg'";'g:ag'=VNV.R.7;W:3A..':'rr:'aWPMWaiP4W,.,g,'''IWM"'tYPWVafffi 4-.v.kmq.,-.t-.,....,i,oig,noum,‘ ,,,,,:?:.,8:-.;,..t.,,,,,, li,,,,,,,'y ,,,,k,..io k>..,..,:, ,'.-.4.-.,„2,,,4.., .,:,--..,..-e,' ,.,"-?,W. -,.- ...•;„-.; 1,.;,,,,,,,, .40-.4..w..,,x..›.>-.., 412 17, 88 3,900 485 4,400 605 19 80 17,365 513 slaWFORgaMwv KM; 4%,`,VA'Rfai:MMWTOMMMOPM,":'F''' ..,,,...4P:ORKAA6P*aMsiatV,MMMOON':: 16.0 15.0 15.0 15.0 6.0 6.0 7.0 1 1 7.0 112 Form 1 City of Euless Department: Community Services FY 1995/96 ANNUAL BUDGET Division/Activity: Swimming Pools Mission Statement/Department Goals: Department Summary Account #: 01-70-53 To provide a safe, wholesome and well rounded swim program for the citizens of Euless. This program will include many different interest areas for all ages. To operate a near cost effective department by producing revenues through gate fees, swim lessons, and rentals. To comply with state regulations for safe water chemistry. To instill good work ethics to the water safety staff. Description/Program Highlights: The three neighborhood pools provide an essential service to citizens in pursuit of leisure activities. Some of these activities include: Educational Classes and Recreational Activities. The pools are located at: 300 Midway Drive - Midway 201 Sierra Drive - Wilshire 605 S. Main Street - South Euless Two Red Cross life saving classes are offered to recruit swimming pool staff. Major Budgetary Issues and Operational Trends: Wilshire and South Euless Pools are in need of painting. It is important to stay competitive with the metroplex's going rate for salaries in order to recruit and retain the more experienced lifesavers. This increased rate was funded in the FY95 budget. 113 Form 2 City of Euless DEPARTMENT: Community Services ITEM PERSONNEL lOPERATIONS CAPITAL TOTAL (REVENUES: Pool Fees 1993-94 ACTUAL $39,111 $10,320 $1,629 $51,060 $18,605 ANNUAL BUDGET DIVISION/ACTIVITY: Swimming Pools 1994-95 BUDGET $60,418 $13,360 $5,000 $78,778 $19,000 J TOTAL $18,605 $19,000 PERFORMANCE MEASURES(SERVICELEVELS: PERSONNEL: FuII Time Part Time 1995-96 BUDGET BASELINE SUPPLEMENTAL $60,720 $0 $13,560 $0 $0 $0 $74,280 $0 $18,500 $18,500 $0 Manager's Fiscal Summary ACCOUNT #: 01-70-53 TOTAL PROPOSED $60,720 $13,560 J $0 $74,280 $0 114 Form 1 City of Euless Department: Community Services FY 1995/96 ANNUAL BUDGET Division/Activity: Library Mission Statement/Department Goals: Department Account #: 01-70-54 Summary` To provide a quality collection of books and other materials for users of all ages. To encourage the joy of reading and learning. To respond to citizens' needs for information. To provide quality programming for children and adults. Description/Program Highlights: Library staff will prepare for the move to the new library during much of FY96. Information on CD-ROM as well as in books will be available in the new library. Additional children's programs and programming for adults will be possible in the larger facility. Library staff provides reference and reader's advisory assistance to all users on an individual basis. Business services are being expanded. The genealogy collection will be more accessible in the new library. The high visibility of the new library will draw many new users. This will create a demand for more materials in all formats and also a demand for increased hours of service. Expanded library hours will require additional staff. Additional materials will require additional funds for purchasing. Increased demands for information in non -print forms will also require additional funding. Major Budgetary Issues and Operational Trends: The high visibility of the new library will draw new users, resulting in increased demand for books and other materials and more service from the staff. Current users will visit the library more frequently as new materials are added and surroundings are pleasant and comfortable. They will continue to request even more materials in all formats. Citizens continue to request expanded hours which will be possible only with additional staff. 115 SION/ACTMTY: Community Services Library ITEM (PERSONNEL (OPERATIONS 1 CAPITAL TOTAL }101.0.4.** Library Fines I Lost Material !Copy Machine TOTAL Items Circulated Videos Circulated Reference Questions Interlibrary Loans Patron Applications Storytime, Special Prog.j New Books added Books Withdrawn Adult Ed. Students 1993-94 ACTUAL $355,880 $40,335 $44,382 $440,597 $13,493 $6001 $3,000 J $17,093 175,000 25,000 20,000 750 3,625 5,800 4,900 3,500 375 1994-95 BUDGET $372,808 $33,192 $41,6061 $447,606 $15,000 $600 $3,000 BASELINE ISUPPLEMENTA $404,672 $46,550 $41,0481 $492,270 177,000 28,000 20,000 750 3,625 N/A - 6,000 6,000 3,700 375 $13,0001 $600 $3,000 178,000 29,000 20,5001 5251 will rere istOr all users 6,600 6,8001 4,1001 3751 AOLIN 01-70-54 T PROPOSED $404,672 $46,550 $41,048 $492,270 $:S $13,000' $600 $3,000 $16,600 116 This page intentionally left blank. Libraries: Infrastructure for the ininii PUBLIC WO' KS : D E V E L 0 P M E N ( Public Works Street Maintenance Planning 11 FT Employees 2.5 FT Employees )C Director Randy Byers C ) Development Inspection Services / 5 FT Employees Enviromental Health ) C 2 FT Employees Animal Control — Street repairs — Land development — Code Enforcement — Food Handlers Permile — Animal Adoptions — Preventive maintenance — Planning & Zoning — Building Permits — Health Inspections & Permile — Vaccinations — Drainage Utility — Public Works Admin. — Street & Drainage CIP Gen. Fund 92% Expenditure History $1,400,000 $1,200,000 - $1,000, 000 - $800,000 - $600,000 - $400, 000 - $200,000 $0 FY92 Animal Control 9% Environmental Hlth 9% Inspections 18% Public Works 8% FY94 FY96 Budget FY93 FY95 Revised Planning 12% Street Maint. 51% Budget Highlights - Staff Increase: Planning added 0.5 FT Deputy Dir. of Development. Inspection Services added 1.0 FT Code Enforcement Officer - FY 96 includes a file server for Planning and Development, an incinerator for animal control, a vehicle for Code Enforcement, and a permitting computer package. 117 Form 1 FY 1995196 Department City of Euless ANNU L BUDGET Summary Department: Division/Activity: Public Works & Development Planning Mission Statement/Department Goals: Account #: 01-80-32 The primary goal of this department is to assist the Planning and Zoning Commission and City Council 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. Description/Program Highlights: Prepares information for and coordinates activities of the Planning and Zoning Commission, Board of Adjustment and land development related boards. Compiles, maintains and presents a broad range of land development reports and activities to various boards and councils. Assists in coordinating activities of the Development Department. Evaluating and developing a computerized data base and tracking system to more efficiently track permits, complaints and development activity. Major Budgetary Issues and Operational Trends: Development activity is increasing, placing a greater demand on staff time for development review and pack preparation. Adoption of UDC requires site plans for building permits to be approved by Planning and Zoning and City Council, resulting in additional report preparation and staff time. Adoption of the Comprehensive Land Development Plan necessitates the rezoning of approximately 100 to 200 acres resulting in an increase in mailing costs. Impact Fee 3-year update. Review and reassessment of Comprehensive Land Development Plan. Review and update of Unified Development Code. 118 DEPARTMENT: Public Works & Development ITEM IPERSONNEL (OPERATIONS I CAPITAL I TOTAL Zoning/Plat Fees Sale of Maps & Codes TOTAL PEIVOROAk, Pre -Development Conf. P&Z Related Activities Council Related Activitie Ord. Review/Revision Special Report & Studiee Net Annual Cost - per Capita 1 POPULATION Full Time Part Time 1993-94 ACTUAL $87,591 $16,6461 $994 1 $105,231 $15,159 $11,893 $27,052 IRC? 1 80 mtgs. 58 items 72 items UDC adoption 5 items $1.97 39,650 1994-95 BUDGET $90,078 $14,255 $0 $104,333 1 $12,000 $11,000' $23,000 85 mtgs. 58 items 70 items 5 Revisions 7 items $2.13 39,750 BASELINE SUPPLEMENTAL $121,052 $0 $20,429 $0 $01 $01 $141,481j $0 $15,0001 $8,000I $14,000 $4,000 $29,000) $12,000 95 mtgs. 70 items 95 items 30 Revisions 9 items $2.20 40,400 $0.97 ACCOUNT #: 01-80-32 TOTAL PROPOSED $121,052 $20,429 $0 $141,481 $23,000 $18,000 $41,000 $3.17 40,400 119 Form 1 City of Euless Department: Public Works &Development FY 1995/96 ANNUAL BUDGET Division/Activity: Street Maintenance Mission Statement/Department Goals: Department Summary. Account #: 01-80-33 To maintain safe driving conditions and prolong the material life of all City streets through aggressive preventive maintenance. Description/Program Highlights: 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. Street Maintenance offices are located at 1100 Central Drive. Major Budgetary Issues and Operational Trends: A significant number of City streets are reaching the 20 to 30 year use period and are in need of major repair or total reconstruction. An aggressive street bond program will be needed to avoid major rebuild in the near future. An ongoing street maintenance function is needed to perform crack seal, pothole repair, overlay and various other preventive type measures. 120 DE E T: Public Works & Development ITEM PERSONNEL OPERATIONS CAPITAL TOTAL TOTAL PEREME Sq. Ft. Overlay Lin. Ft. Crackseal Pot Holes Repaired Sq. Ft. Flatwork Lin. Ft. C&G Signs Made ime I Part Time 1993-94 ACTUAL $344,8671 $181,2691 DMSION/ACTMTY: Street Maintenance 1994-95 BUDGET $355,4531 $225,7171 $01 $01 $526,136) $581,170 $0 450,000 100,000 5,000 15,000 2,500 750 BASELINE $357,640 $226,287 so $583,927 ACCOUNT #: 01-80-33 T L UPPLEMENTAL PROPOSED $0 $357,640 $0 $226,287 $0 $0 $583,927 so $0 $0 450,000 100,000 5,000 15,000 2,500 750 #1,M.-MOMMWOMIN,SK, 500,000 150,000 7,000 20,000 3,500 1,000 • •• ftb 11 .0 11.0 2.0 0.0 0.0 0.0 $0 121 Form 1 City of Euless Department: Public Works & Development FY 1995/96 ANNUAL BUDGET Division/Activity: Inspection Services Department Summary Account #: 01-80-34 Mission Statement/Department Goals: The purpose of this department is to provide 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 this jurisdiction and certain equipment specifically regulated. Description/Program Highlights: - Perform all plan reviews for code compliance - Issue all building related permits. - Perform all building related inspections. - Perform all Minimum Housing Inspections. - Receive, dispatch and follow through with inspection of all citizen complaints to gain code compliance. Provide public relations service for citizen inquiries related to all types of building construction. Perform Certificate of Occupancy inspections, as well as approval of Certificates of Occupancy for building requirements. Perform other duties such as architectural design, dangerous building abatement and assistance to the Planning, Fire, Health, Public Works, Engineering and other departments when possible. Development & Operations is located at 201 N. Ector, Building B, North End. Major Budgetary Issues and Operational Trends: Technological advances in construction types is requiring more training for inspectors to enable us to provide the necessary service the public desires. Increased work load on Managers and employees as a result of increased development/construction, expanded job responsibilities, implementation of new programs and evolution of diverse development requirements/conditions. 122 bEARTMENY: _ D Public Works & Development Inspection Services ITEM PERSONNEL OPERATIONS I CAPITAL I TOTAL 'E> Elec./Plbg. License 'Other Permits 'Alcoholic Bev. Permits 'Building Permits 'Housing Insp. TOTAL Res-New/Attached Remodel Swimming Pool Comm -Kew Building Multi -Family Remodel Swimming Pools Industrial Buildings Churches Schools Signs/Fences/Etc. Cert. of Occupancy Complaints Inspections Plan Review Min. Housing Insp. 1993-94 ACTUAL $215,737 $14,701 $600 $231,038 $29,783 $46,451 $4,260 $160,722 $65,659 $306,875 100 100 30 10 1 60 1 1 1 0 1,300 200 500 3,000 1,600 17,800 1994-95 BUDGET $147,363 $15,598 $0 $162,961 I $28,000 $50,000 $4,000 $140,000 $65,000 $287,000 100 80 30 10 1 50 1 1 1 0 1,300 200 6001 3,500 I 1,6001 17,800 BASELINE $154,604 $19,914 $0 $174,518 $28,000 $46,000 $3,000 $160,000 $66,000 $303,000 125 125 30 10 1 50 1 1 1 1,400 200 750 4,000 1,700 18,050 ,13 UPPLEMENTAL $31,813 $0 $0 $31,813 ul rme 6.0 4.0 4.0 1 1.0" I Part Time 1.0 0.0 0.0 1 0.0 * New development within the City of Euless necessitates the additional personnel in this department. $0 01-80-34 PROPOSED $186,417 $19,914 $0 $206,331 $28,000 $46,000 $3,000 $160,000 $66,000 $303,000 5.0 0.0 123 Form 1 City of Euless Department: Public Works & Development FY 1995/96 ANNUAL BUDGET Department Summary Division/Activity: Account #: Animal Control 01-80-64 Mission Statement/Department Goals: To provide Animal Control for citizens as efficiently and professionally as possible with the available resources. Description/Program Highlights: Providing Animal Control functions 24 hours per day, 365 days per year. Enforce city ordinances concerning animal control and rabies eradication. Providing protection for citizens as well as animals through public education and training in schools and organizations. Animal Control Office and Animal Shelter are located at 1517 Westpark Way, 665-1592. Shelter hours are 11:00 AM to 6:00 PM, Monday through Friday, and 10:00 AM to 2:00 PM Saturday. Major Budgetary Issues and Operational Trends: This division is understaffed to provide animal control service 24 hours per day, 365 days per year. 124 ARTMENT: Public Works & Development ITEM PERSONNEL OPERATIONS CAPITAL TOTAL TOTAL ACTIVITY/SERVICE Animals Picked Up Animals Adopted Returned to Owners Animals to SPCA Dead Animal Pick Up Animal Bites 1993-94 ACTUAL -94* ACTUAL 1,426 195 270 260 360 80 DMSION/ACTMTY: Animal Control 1994-95 BUDGET BASELINE $92,883 $10,500 $0 $103,383 94-95* 95-96 ESTIMATED PROJECTED 1,200 1,300 130 300 247 250 320 375 600 500 115 85 u time 0.0 � .�.� 00ti.,.,Y,. 2.0 Part Time 0.0 I 0.0 2.0 * This activity was formerly a part of Environmental Health budget, account number 01-80-65. ACCOJN 01-80-64 BUDGET'> UPPLEMENTAL PROPOSED $92,653 $0 4110,500 $0 $0 0 $103,383 2.0 2.0 $0 $D $0 125 Form 1 City of Euless Department: Public Works & Development FY 1995/96. ANNUAL BUDGET Division/Activity: Environmental Health Mission Statement/Department Goals: Department Summary Account #: 01-80-65 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, water 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. Description/Program Highlights: Conduct inspections for Euless and Grapevine in food service, swimming pools, and foster homes and day cares. Conduct C,O. inspections, provide high grass and weed surveillance program, assist building inspection department with inspections and code enforcement program, answer and investigate many different types of environmental complaints and teaching Food Handler Certificate courses.. Environmental Health offices are in City Hall Complex, Building B, 685-1624, 8:00 AM to 5:00 PM, Monday through Friday. Major Budgetary Issues and Operational Trends: We are in need of a full time Environmental Health Specialist in order to provide the same level of services with the responsibilities and programs that have been added. 126 DE AR'TP ENT: Public Works & Development ITEM PERSONNEL OPERATIONS CAPITAL TOTAL Health Permits, Euless Health Permits, Grapevihe TOTAL 1993-94 ACTUAL $176,591 $17,373 $0 $193,964 93-94* ACTIVITY/SERVICE ACTUAL (Food Service Permits (Retail Food Permit Day Care 'Swimming Pool 'Nursing Homes All Food Serv. Insp. (Pool Inspections Full Time Part Time 2.0 2.0 0.0 I 0.0 * This activity was formerly combined with kriimal Control buget, account number 01-80-64. $01 182 100( 32 114 3 875 4001 DMSION/ACTMTY: Environmental Health * 1994-95 BUDGET $184,927 $16,029 $0 $200�956 $32,000 94-95* ESTIMATED 203 941 32 120 3 1,170 284 BASELINE SUPPLEMENTAL $95,441 $0 $13,079 $0 $0 $0 $108,520J $0 $62,000 95-96 PROJECTED 236 97 45 127 4 1,400 400 coUN 01-80-65 PROPOSED $95,441 $13,079 $0 $108,520 0.0 $0 127 This page intentionally left blank. Libraries: Infrastructure for the mind Non -departmental NON* E'A;'TMENTAL C City Manager's Office Tom Hart -City Manager Betterment Fund i Handles citywide expenditures Funded by citizen contributions Retiree Benefits Gen, Fund 80% Expenditure History $3, 500, 000 $3, 000, 000 - $2, 500, 000 - $2,000, 000 - $1,500, 000 - $1,000, 000 $500,000 - $0 FY94 FY93 FY95 Revised FY96 Budget Community Beautification and Enhancement iiiiii ii Betterment 2% Budget Highlights - FY 96 includes appropriations for a new video camera, radio system, and fire truck reserve. It also includes remodeling expenses for Bldgs B and C, and ADA requirements. - Fy 96 also includes $1,561,867 to be spent on one-time expenditures for all departments. 128 Form 1 City of Euless Department: Nondepartmental FY 1995/96 ANNUAL BUDGET Division/Activity: General Fund Mission Statement/Department Goals: Department Summary Account #: 01-90-60 Management has initiated programs to define the costs in this budget that may be specifically identifiable to any operational budget. Description/Program Highlights: 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, legal, audit, and airport contribution. These types of expenditures affect all budgets and are generally not prorated. Major Budgetary Issues and Operational Trends: A major increase in electric service costs based on rate increase from TU Electric. Stabilization of liability insurance cost is anticipated. 129 DE ARTMENT: Non -Departmental ITEM IPERSONNEL I OPERATIONS CAPITAL TOTAL 1993-94 ACTUAL $17,536 $976,276 $80,588 $1,074,400 DM ION/AC General Fund 1994-95 BUDGET $50,521 $1,349,202 $22,150 $1,421,873 ty: BASELINE $474,224 * $954,300 $1,650 $1,430,174 ACCOUNT #: 01-90-60 TOTAL UPPLEMENTAL PROPOSED $474,224 $954,300 $1,512,867 $1,514,517 $1,512,867 $2,943,041 [0.0411***, •5, TOTAL Full Time .P.,(,'''MW-0.00.0,&,*,„9,kf,P:',:''''' 0.0* ),,,,,,,,,,,,,,,,,,,„ 0.0* 1 0.0* v...,...,,,,,,„%,„,..„,,„ ,.:4,L,,.„,„,,,,,:<, 1 Part Time 0.0 I 0.0 I 0.0 * Retiree benefits are pad from this budget. **FY 96 figures include a new pay plan for City employees. 0.0 130 Form 1 City of Euless Department: Betterment Fund FY 1995/96 ANNUAL BUDGET Division/Activity: City Council Mission Statement/Department Goals: Department Summary Account #: 01-90-61 The purpose of this department is to provide for community oriented services and facilities supported through the monthly 50 cent donation of citizens. Description/Program Highlights: 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/Bike Trail, Beautification, Del Norte Improvements, Library books, and remodeling. City Council maintains full discretion over all funded projects. LL Major Budgetary issues and Operational Trends: This department is funded solely through citizen contributions which are collected through the utility billing system and totals approximately $30,000 annually. Funded projects are generally citizens' requests and community interest projects. This year additional projects are funded from prior year balances available from this source. 131 DE kftli'MENT: Betterment Fund ITEM )5ERSONNEL 1OPERATIONS 'CAPITAL TOTAL 1993-94 ACTUAL $0 $18,798 $01 $18,798 DMSIONIACTMTY: City Council 1994-95 BUDGET BASELINE $0 $0 $64,260 $51,8001 $0 $0 SUPPLEMENTAL $0 $0 $10,000 ACC 01-90-61 TOTAI. PROPOSED $01 $51,800 $10,000 $64,260 $51,800 $10,000 $61,800 Contributions $26,157 $26,000 $26,000 TOTAL $26,157 1404 t uiu me Part Time $26,0001 $26,000 0.0 0.0 0.0 $0 $0 0.0 132 Form 1 City of Euless Department: Finance FY 1995/96 ANNUAL BUDGET Division/Activity: General Obligation Debt Mission Statement/Department Goals: Department Summary Account #: 04-90-60 This debt is secured by the full faith and credit of the City and is accounted for in this program. Funding for expenditures paid from this account is provided by its percentage share of property tax receipts. Description/Program Highlights: Expenditures paid from this account reflect payments of principal, interest, and service charges for the current year. The purpose of this fund is to provide for timely payments of all general debt obligations, and to provide budget control for debt payments in accordance with generally accepted accounting principles. Major Budgetary Issues and Operational Trends: Proposed bond sales include: Streets Certificate of Obligation for approximately $2 to $6 million and Certificate of Obligation Bond for Park Improvements for approximately $1 million. 133 D ART ENT: I DIVISION/ACTIVITY: Finance ITEM PERSONNEL OPERATIONS CAPITAL TOTAL [ ENUES: Ad Valorem Taxes Full Time Part Time 1993-94 ACTUAL $0 $1,662,459 $0 $1,662,459 $1,524,429 General Obligation Debt 1994-95 BUDGET $0 $1,650,071 $0 $1,650,071 $1,602,071 BASELINE $0 $1,660,666 $0 $1,660,666 $1,610,666 UPPLEMENTAL $0 $0 $0 $0 TOT PROPOSED $0 $1,660,666 $0 $1,660,666 1 $1,610,666 $1,524,429) $1,602,071$1,610,666 $0 $1,610,666 134 This page intentionally left blank. Libraries: Infrastructure for the mind. Enter.rise unds jiLiallitiliwillikutlialkilkAIMIWIY614111W10 4.1y. We� ,1 W "Euless MS MS �, Cit on the Gro This page intentionally left blank. Libraries: Infrastructure for the mind. Prepares & Maintains maps of City's streets, water/sewer systems & flood areas Develop computerized network system for Development Dept. Provide graphic analysis to departments citywide W&S Fund 98.8% SE VICES City Manager's Office Tom Hart - City Manager Information Services Geographic Information Systems 1.5 FT Employee Expenditure History $200,000 $150,000 - $100,000 - $50,000 - INRA FY95 Revised FY96 Budget Prior to FY 95 included in Utility Engineering Budget Highlights - Staff Increase: Added 0.5 Information Services Manager. - FY 96 includes software training. 135 Form 1 City of Euless Department: Assistant City Manager Staff Services FY 1995/96 ANNUAL BUDGET Division/Activity: G.I.S. Mission Statement/Department Goals: Account #: 02-11-76 The primary goal of this department is 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 long/short range planning efforts of the city by providing easily understood graphic information through the use of this database. To further integrate and educate other departments in the uses of G.I,S. and explore new uses of the technology. Description/Program Highlights: Maintain current, accurate maps of the city's thoroughfare, water, and sewer systems, as well as flood prone areas and other graphic related information. Provide graphic analysis to all city departments as requested. Assist in the development of a comprehensive computer system for permits and inspections, as well as infrastructure management. Assist other departments in implementing G.I.S. related tasks. Major Budgetary Issues and Operational Trends: G.I.S. is continuing to expand it's patronage with other departments. The required output is reaching beyond the capabilities of our current plotter. We are exploring new and innovative projects to place G.I.S. capabilities into other departments, and training will continue for other departments using desktop mapping. Data research on new projects continue to consume large amounts of staff times. Support for Planning and Engineering remains a priority task 136 DEPARTMENT: DIVISION/ACTMTY: Assistant City Manager Staff Services - GIS ITEM PERSONNEL !OPERATIONS 'CAPITAL TOTAL *W*i 1 TOTAL 1993-94 ACTUAL $0 $0 $0 $0 1994-95 BUDGET $48,566 $37,789 $14,000 1 $100,355 BASELINE SUPPLEMENTAL $50,037 $35,000 $40,049 $5,000 $0 $0 $90,086 ! $40,000 $0) $0! $0 Supporting desktop mapping for Public Works, Engineering, Continue creation of Storm Drain Utility. Analysis Maps for: Capital Improvement Revised Street Light j ventory Legal Billboard Loca ons 1 Maintenance on maps fclr: Water/Sewer System$ Parcels/Subdivisions 1 !IS Projects to include cojisulting on: Networking I Unix Based Systelns 'GIS Manager is also involved with a data staring consortium !based at the Univkrsity of Texas, Da 'helping to establish GIS rstandards for DaII s, Denton, Collin and Tarrant counties. The results be access to GIS data far these four coun es at no cost for r gional analysis. 0 *Formerly part of Public Works Police Departmen 1 Zoning/Platting Notification Drug Free/Gun Fee Zones Mall Site Impacts Zoning Map Blocks TOT PROPOSED $85,037 $45,049 $01 $130,086 $0 , Economic Development, and Library. Change in Apprai$ed Values Golf Course Impalcts Land Use Internet Access las, and is this effort will 0.0 137 This page intentionally left blank. Libraries: Infrastructure for the mind AT E A T C Director G.Ortiz �\ Diana G. O---' Utility Billing Water/Drainage/EMS Central Cashiering Delinquent Collections Customer Service W&S Fund 97.9% Expenditure History $300,000 $250,000 - $200,000 $150,000 - $100,000 - $50,000 - $0 FY92 FY94 FY96 Budget FY93 FY95 Revised Water 5 FT Employees es ................ Wtr. Dept, 2.1% Wtr. Dept. 100.0% Budget Highlights -No new programs were budgeted for FY 96. 138 Form 1 City of Euless Department: Finance Division/Activity: Utility Billing Office Mission Statement/Department Goals: Account #: 02-20-70 This office endeavors to provide all customers with the best service possible regarding prompt administration of their utility bills. To increase productivity and efficiency in operating collection on water and sewer services is a priority. We endeavor to make clerks more knowledgeable as to operation of the Department in general, not just water office functions, to better serve our citizens. Description/Program Highlights: The Euless Water Office provides fiscal services to reflect customer transactions regarding utility billing, connections for new service and disconnections for relocating and delinquent customers. Processes all payments for utility bills, water deposits, returned checks, insurance payments, etc. This office makes sure all water meters are read and bills are printed and mailed according to schedule. Balances and processes all monies for daily City bank deposit. This office is also responsible for the drainage billing and collecting process. Additionally, the billing and collection of sanitation and recycling is performed by this activity as well as miscellaneous receivables. The Water Office is located at 201 N. Ector, Building B, south end. Hours are 8 AM to 5 PM, Monday through Friday. A drive through window is open and night drop is available. Major Budgetary Issues and Operational Trends: Water Office personnel are in the process of implementing bank drafting of payments for water accounts and setting up a collection system for collection of bad debts. Ordinance review is an activity planned to be continued to better serve the citizens. Budget cost should decrease due to the internal process of printing and mailing billings. 139 DEPARtMENT: Finance ITEM PERSONNEL OPERATIONS JCAPITAL 1 TOTAL Water & Sewer Taps Reconnect Fees Inspection Fees Miscellaneous, W&S Penalties Init. & Transfer Fees J Sale of New Meters TOTAL PEW* ANC• Service Calls Delinquent Notices Customers Billed Deposits Taken ACH Drafts Average Billing EMS Billings 1 1993-94 ACTUAL $144,663 $76,104 $5,628 $226,395 $700 $23,200 $21,232 $7,073 $184,860 $42,644 $37,555 DMSIONIACT Utility Billing Office 1994-95 BUDGET $159,637 $72,975 $8,568 $241,180 $1,000 $20,000 $16,000 $10,000 $175,000 $40,000 $30,000 $317,264 J $292,000 *IOW 7,800 1 8,000 7,5001 8,000 217,000 220,000 1,500 1,500 N/A J 560 720 600 940 1,000 1 BASELINE $166,109 $68,695 $0 $234,804 $0 $20,000 $20,000 $5,000 $125,000 $20,000 $35,000 $225,000 8,000 8,000 220,000 1,500' 3,600 840 1,050 UPPLEMENTA $0 $0 $0 $0 $0 ACCOUNT #: 02-20-70 TOTAL PROPOSED $166,1091 $68,6951 $0 $234,804 $0 $20,0001 $20,000 $5,000 $125,000 $20,000 $35,000 $225,000 140 This page intentionally left blank. Libraries: Infrastructure for the mind. A IS R C TIVE SERVICES Di rector Tom Cox Recycling 1 FT Employee Implementation of citywide recycling programs Track & Divert recyclables from current waste stream Educate community on recycling matters W&S Fund 99.5% Expenditure History $70,000 $60,000 - $50, 000 - $40, 000 - $30, 000 - $20, 000 - $10, 000 - $0 FY93 FY94 Created in FY 93 Recycling 0.5% Recycling 100.0% FY95 Revised FY96 Budget Budget Highlights -No new programs were approved in FY 96. 141 Form 1 City of Euless Department: FY 1995/96 ANNUAL BUDGET Division/Activity: Administrative Services Recycling Mission Statement/Department Goals: Department Summary Account #: 02-50-39 To serve as the link between the City and the community as the educational and promotional representative for the Euless Recycling Program. To track and increase the diversion for recyclables from the current waste stream. To implement citywide programs compatible with state legislation and environmental standards set forth by the E.P.A. To provide general supervision over the recycling contractor and to ensure all obligations of recycling contract are fulfilled. Description/Program Highlights: During 1994/95 the City of Euless Recycling Program was enhanced to include magazines in all curbside and apartment recycling programs. Additionally, the Euless Apartment Recycling Program was modified to provide an accessible recycling alternative to apartment residents who previously were unable to access the recycling facilities on their apartment grounds. The program improvements will be documented and tracked throughout the year so that increases in the diversion of monthly tonnage from the waste stream can be evaluated. The Recycling Coordinator is responsible for implementing new program phases. The Recycling Office educates the citizens of Euless on recycling and associated issues, Major Budgetary Issues and Operational Trends: The program improvements and modifications during 1994/95 will slightly impact the overall recycling budget. The recycling rebate received from the solid waste contractor in the City will supplement any decreases in revenue incurred by the changes made to the program during 1994/95. 142 rroi DEPARTMENT: Administrative Services ITEM PERSONNEL OPERATIONS CAPITAL TOTAL Recycling Fee TOTAL Diversion Apartment Participation 1993-94 ACTUAL $31,7821 $26,7251 $0 $58,507) $78,885 $78,885 12-13% 31 Ibs/unit DNISION/ACTIVITY: Recycling 1994-95 BUDGET $5,300 $51,958 $254 $57,512 $50,000 $50,000 BASELINE $38,6871 $19,400 $0 $58,087 $50,000 $50,000 UPPLEMENTAL $0 $0 $0 $0 $o ACCOUNT #: 02-50-39 TOTAL PROPOSED $38,6871 $19,400 J $0 $58,087 $50,000 $50,000 143 This page intentionally left blank. Libraries: Infrastructure for the mind. W&S Fund 98.6% $200,000 $150, 000 - $100,000 - $50,000 - Design & Construction of Water System Provide adequate storm drainage system Provide safe wastewater collection system ENGINEER Director Paul Kruckemeyer Engineering 2.5 FT Employees Engineering 1.49 ... • Expenditure History FY92 FY94 FY96 Budget FY93 FY95 Revised Engineering 100.0%u Budget Highlights - Staff Increase: 1 FT Position Added 0.5 FT Clerk and 0.5 Design Engineer 144 Form 1 FY 1995/96 pity of Euless ANNUAL BUDGET Department: Division/Activity: Engineering City Engineer Mission Statement/Department Goals: Department Summary Account #: 02-66-66 The Engineering Department is committed to serving the citizens of Euless and the development community. It is our goal to improve the quality of life in Euless by recommending, implementing and enforcing local, state and federal rules and regulations which govern the health, safety and welfare of the citizens. 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. Description/Program Highlights: The City Engineer's office is located at 201 N. Ector, Building B. Program highlights include: 1. Review all development plans for subdivision regulation compliance, engineering design, and safety and health concerns. 2. Review all engineering studies and plans for accuracy and compliance. 3. Inspect all construction within the City for quality, correctness and safety. 4. Inspect all environmental discharges for safety and health. 5. Establish public works guidelines for water and wastewater construction, street design and construction, drainage design and construction, and traffic safety. 6, Responsible for the planning and design of future infrastructure needs. 7. Implement and enforce escrow and assessment policies. 8. Responsible for coordination and communication with other governmental agencies. 9. Acquisition and verification of legal documents, properties, right-of-way and easements. Major Budgetary Issues and Operational Trends: • Purchase furniture. • Purchase laptop computer and software. • Professional licensing agencies are moving toward mandatory annual testing or courses. Professional Engineers will be required to obtain course credits, as the Professional Surveyors must do currently. 145 Euless DEPARTMENT: Engineering ITEM PERSONNEL OPERATIONS CAPITAL TOTAL ,. EN Full Time Part Time 1993-94 ACTUAL $78,574 $14,079 $5,846 $98,499 DIVISION/ACTIVITY: Water/Sewer Fund 1994-95 BUDGET $107,329 $28,175 $0 $135,504 Fiiscal ummary ACCOUNT #: 02-66-66 99 BUIOGET, BASELINE SUPPLEMENTAL $128,201 1 $0 $30,495 $0 $0 $0 $158,6961 $0 TOTAL PROPOSED $128,201 $30,495 $0 $158,696 0.0 146 This page ihaekRtiowdly btokeil. Libearies: eastraciare fir the mind. Water Production 6.5 FT Employees Repair, inspect, & — maintain meter boxes, wells, & pumps _ Analysis of water samples _ Account for citywide water comsumption W&S Fund 50.8% Water Distribution 8 FT Employees _ Repair, inspect, & maintain water mains Installation of fire — hydrants, water mains & service lines Expenditure History $7, 000, 000 $6, 000, 000 - $5, 000, 000 - $4, 000, 000 - $3, 000, 000 - $2, 000, 000 - $1,000,000 - �- $0 FY92 FY94 CVO-1 CVot i Director Randy Byers ewage & Treatmen 6 FT Employees Preventative maintenance of sewer mains L Utility Engineering 1 FT Employee _ Repair, install, and maintain sewer mains & manholes — Prevent infliltration & inflow Water Production o s.e7a Public Works 49.2 i FY96 Budget Meter Reading 4 FT Employees _ Reading & Maintenance of all city meters _ Connection & Disconnection of new and delinquent customers ,,;;;iifiSMMiirR Utility Engineering 0.6% Meter Reading 2.2% Sewer & Treatment 25,9% Water Distribution 6.7% Budget Highlights -Staff Increase: Added 1.0 FT Field Tech to Water Distribution. 147 Form 1 City of Euless Department: Public Works & Development FY 1995/96 ANNUAL BUDGET Division/Activity: Water Production Mission Statement/Department Goals: epartment Summary Account #: 02-80-71 To deliver safe drinking water to all City of Euless water customers with prompt customer service in a professional and courteous manner. To accurately account for each customer's water consumption, as effectively and efficiently as possible. Description/Program Highlights: The Water Production Department Is responsible for specified areas: analysis of water samples; water meter calibration; repair, maintenance and installation of meter boxes and vaults; accurate chlorination of well water; maintenance, repair and Inspection of water wells, pumps and motors; and the accurate reporting of all aspects of water production to the appropriate State and Federal agencies. The Water Production Department is located at 1100 Central Drive, Bedford, Texas. Major Budgetary Issues and Operational Trends: There are several areas of concern in the water production arena that have a significant dollar impact on the City. There are several unfunded mandates concerning: Water Sampling, Water Well Standards, Water Storage Standards, and the Safe Drinking Water Act. 148 FOM 2 City of Etd s DEPARTMENT: Public Works & Development ITEM (PERSONNEL (OPERATIONS CAPITAL TOTAL Water Service J TOTAL Gallons Produced Gallons Purchased Gallons Consumed Gallons Billed Samples Taken Meters Replaced Meters Calibrated 1993-94 ACTUAL $274,316 1 $2,713,2261 $1,2361 $2,988,778 1 $5,448,097 $5,448,097 365,000,000 1,600,000,000 1,965,000,000 1,700,000,000 650 3,000 150 DIVISION/ACTIVITY: Water Production 1994-95 BUDGET $293,274 $3,069,260 $0 $3,362,534 $5,555,000 $5,555,000 : 365,000,000 1,600,000,000 1,965,000,000 1,700,000,000 650 3,000 150 BASELINE $333,748 $3,226,635 $16,000 $3,576,383 $5,575,000 $5,575,.600 tE1 UPPLEMENTAL $0 $0 $0 $0 lige►1''it Fiscai. StifiltriatY ACCOUNT #: 02-80-71 TOTAL PROPOSED $333,748 1 $3,226,635 $16,000 1 $3,576,3831 $5,575,000 $O) $5,575,000 149 f9519,6. Department ummar Public Works & Development Division/Activity: Account #: Water Distribution 02-80-72 Mission Statement/Department Goals: Mission: To maintain, in proper working condition, all water mains, valves, hydrants and service taps as effectively and efficiently as possible. Goals: To deliver professional, courteous service to all water customers. To constantly strive to reduce unaccounted for water loss. To maintain the water distribution system for maximum delivery of water for consumption and fire protection. Description/Program Highlights: The Water Distribution Department is responsible for maintenance, repair, replacement and installation of water mains, valves, fire hydrants and service lines, tapping of mains and line locations for outside utilities and contractors. The Water Distribution Department is located at 1100 Central Drive, Bedford, Texas. Major Budgetary Issues and Operational Trends: The water distribution system has large areas that are old, deteriorated and undersized. It will be expensive, but we must continue the program to systematically replace the old part of our system. 150 DEPARTMENT: Public Works & Development ITEM PERSONNEL OPERATIONS CAPITAL TOTAL . t# TOTAL Water Leak Repairs Hyd.Nalve Maintenance Hyd.Nalve Replacemen Water Line Inst. Utility Locations Water Taps Full Time Part Time 1993-94 ACTUAL $219,645 $89,117 $0 $308,762 $off 70 60 50 5,000 340 150 1 1 1 1 DIVISION/ACTIVITY: Water Distribution 1994-95 BUDGET $210,861 $110,421 $0 $321,282 $o 70 60 50 5,000 340 150 BASELINE $235,267 1 $113,4451 $01 $348,712 $o UPPLEMENTAI: $25,000 $0 $o $25,000 $o 1 TOTAL PROPOSED $260,267 $113,445 $01 $373,7121 $01 151 Form 1 City of Euless Department: Public Works & Development FY 1995/96 ANNUAL BUDGET Division/Activity: Sewage & Treatment Mission Statement/Department Goals: Department Summar Account #: 02-80-73 Mission: To maintain, in proper working condition, all sanitary sewer mains and manholes as effectively and efficiently as possible. Goals: 1. To perform routine preventive maintenance of sewer mains daily. 2. To respond as soon as possible to any known sewer backup. 3. To treat our customers with courtesy and respect at all times. 4. To take all measures possible to prevent infiltration and inflow. Description/Program Highlights: Sewage and Treatment is responsible for the following tasks: maintenance, repair, installation and replacement of all sanitary sewer mains, manholes and cleanouts; making main taps for service connections; line locations for other utilities/contractors; and preventive maintenance on sewer mains. This department is located at 1100 Central Drive, Bedford, Texas. Major Budgetary Issues and Operational Trends: There are several major budgetary issues confronting us concerning Sanitary Sewers. 1. Federal and State laws concerning non -point source of contamination will create a substantial fiscal impact on the City in the future. This should be addressed in the C.I.P. budget 2. There are several areas throughout the City with collapsed lines, low spots, overpowering root problems and inadequate capacity. It will be extremely expensive to correct the known problems. We are presently working on an action plan to address these problems. This action plan will assist in compliance with B.P.A. mandates. 3. We can not assess the condition of the sewer collection system without the use of a camera unit. While we can contract for the service, it will cost several times what one unit would cost. We need to be in a position to use a camera on a daily basis. A camera unit will cost approximately $80,000. 152 Form City of DEPARTMENT: Public Works & Development ITEM (PERSONNEL 'OPERATIONS CAPITAL TOTAL Sewer Service TOTAL PERFORMANtE141°:. Wastewater Calls Lin. Ft. Lines Cleaned Root Killer Used (gal.) Degreaser Used (Ib.) Manholes Repaired Flow to T.R.A. (gal.) I PuII ime Part Time 1993-94 ACTUAL $191,850 $1,186,250 $7,016 $1,385,116 $3,045,525 $3,045,525 ACt 1993-94 350 850,000 150 5,000 100 1,400,000,000 2.0 At DIVISION/ACTIVITY: Sewage & Treatment 1994-95 BUDGET $210,935 $1,083,910 $562 $1,295,407 $3,020,000 $3,020,000 ESTIMATED 1994-9.5 350 850,000 1501 5,000 100 1,400,000,000 153 BASELINE SUPPLEMENTAL $211,896 $0 $1,223,556 $0 $0 $0 $1,435,452 $0 $3,100,000 $3,100,000 PROJECTED 1995-% ACCOUNT #: 02-80-73 TOTAL PROPOSED $211,896 $1,223,556 $0 $1,435,452 $3,100,000 $3,100,000 6.0 2.0 Form 1 City , of Euless Department: Public Works & Development FY 1995/96 ANNUAL BUDGE Division/Activity: Utility Engineering Mission Statement/Department Goals: Departrhe;nt• Account #: 02-80-76 umary The primary goal of this activity is to provide support to the water and sewer departments in order to provide the most efficient utility operation possible. This goal involves providing clear, accurate information on maps and in a data base in order to facilitate utility installation coordination; provide and efficient means of system evaluation; assist in the tracking and allocation of equipment and manpower, and permanently archiving repairs and changes made to the systems. Description/Program Highlights: This is a support budget with heavy emphasis on computer technology. Major Budgetary Issues and Operational Trends: This budget provides for the purchase of hardware and software to facilitate the inspection, code enforcement, work order, and inventory control systems of Public Works and Development as needed to replace outdated, ineffective and nonexistent processes. 154 0t DEPARTMENT: Public Works & Development ITEM (PERSONNEL OPERATIONS CAPITAL TOTAL 1993-94 ACTUAL $76,548 $17,057 $6,399 $100,004 NUAL BU DMSIONIACTIVITY: Utility Engineering 1994-95 BUDGET $29,730 $3,600 $0 $33,330 155 199546U BASELINE SUPPLEMENTAL $31,281 $0 $1,600 $0 $0 $0 $32,881 $0 Iscal ACCOUNT #: 02-80-76 TOTAL PROPOSED $31,2811 $1,600 1 $01 $32,881) Form 1 City of Euless Department: Division/Activity: Public Works & Development Meter Reading Account #: 02-80-77 Mission Statement/Department Goals: To provide the fastest, most courteous delivery in the area of customer service in the field, as well as to increase productivity and accuracy in reading meters for billings. Description/Program Highlights: The meter reading division provides fiscal services in customer transactions such as: connection of new service, disconnections for relocating and delinquent customers, changing out stopped or damaged water meters, repairing curb -stops, water leaks at the meter and replacing broken meter boxes and meter box lids. They are also responsible for reading approximately 10,000 water meters monthly for billing purposes. Any questions concerning customer service or meter reads, please contact Water Office, 685-1470. This department operates from the Water Office at 201 N. Ector, Building B, south end. Major Budgetary Issues and Operational Trends: Transitions for the future include reduction in meter reading functions due to automation with retention of customer service personnel. Over the next few years this budget could continue to reflect cost savings due to further automation. FY94-95 revenues are experiencing an increase due to more efficient reading of water usage. Water sales volume is less than prior year, but sales dollars are better than prior year. 156 Cittef EU DEPARTMENT: Public Works & Development ITEM 'PERSONNEL I OPERATIONS 'CAPITAL TOTAL TOTAL #0. 01004$4* New Meters Set Water Meters Changed Meters Read Service Calls • Full Time Part Time 0.0 DIVISION/ACTIV1TY: Meter Reading 1993-94 1994-95 ACTUAL BUDGET $107,523 $114,304 $6,341 $8,001 $0 $0 $113,864 $122,305 100 500 148,000 7,500 — ' Wcat mmary ACCOUNT #: 02-80-77 ts, . BASELINE SUPPLEMENTAL1 TOTAL PROPOSED $112,277 $0 $112,2771 $11,516 $0 $11,5161 $0 $0 $01 $123,793 $0 $123,7931 'IME.ZilgllaEegggjA4g:41 $0 $0 SO $0 100 600 150,000 8,000 200 1,500 150,000 8,000 , ,..,-.4.,.•,', .....N.N..ww.,..4.,60. ,,,.:-.- ',..,%,,,,,,-,s,,. ;..4,,,,,,,,,',,W,...,.-,, .,,...;,1 4.0 .;,,Z,i,,,,,,.CYL,'.1. 1 0011 0.0 " 157 This page intentionally left blank. Libraries: Infrastructure for the mind. C City Manager's Office Tom Hart - City Manager Non -Departmental 8.5 FT Employees Handles Citywide Expenditures Support funding of Capital Improvement projects. Support funding of City Vehicles & City Debt Expenditure History $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1, 000, 000 $0 FY92 FY94 FY93 FY95 Revised FY96 Budget Non -Dept. 100.0% Budget Highlights -FY 96 includes appropriations for a new radio system, campus security lighting, and upgraded fuel tanks. It also includes remodeling expenses for Bldgs B and C, and ADA requirements. -FY 96 also includes $2,015,750 to be spent on one-time expenditures for all departments. 158 Form 1 City of Euless SVOSIMEL Department: Non -Departmental FY 1995/96 ANNUAL BUDGET Division/Activity: Department Summary Account #: Water & Sewer 02-90-60 Mission Statement/Department Goals: Management has initiated programs to the costs in this budget which may be specifically identifiable to any operational budget. Description/Program Highlights: This activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the City. Examples of cost here include: general liability insurance, legal, electrical, gas, audit and airport contribution. These type expenditures affect all budgets and are generally not prorated. Major Budgetary Issues and Operational Trends: 159 Form 2, Cityof:EUI�SS DEPARTMENT: Non -Departmental ITEM PERSONNEL OPERATIONS CAPITAL TOTAL TOTAL tk0 Puii i tme Part Time 1 1993-94 ACTUAL $403,4381 $3,367,5061 $9,0121 DMSION!ACTMTY: Water & Sewer 1994-95 BUDGET $403,840 $2,660,685 $0 BASELINE SUPPLEMENTALi $472,6521 $01 $2,654,7951 $01 $01 $2,015,7501 ACCOUNT #: 02-90-60 TOTAL PROPOSED $472,5-O-i $2,654,795 $2,015,750 $3,779,9561 $3_064.5251 $3,127,4471 $2,015,7501 $5,143,197 se $0 $0 • 4 ...,t:Zr.l.;tx:*Z.toV%L:reoft*V*-3S,K,':',:?;Zp.iP.44rir • • $0 $0 160 Form 1 City of Euless Department: Administrative Services Division/Activity: Fleet Service Mission Statement/Department Goals: Account #: 13-50-90 To properly maintain and ensure the correct usage of the City's investment in vehicles and equipment. To provide corrective maintenance and facilitate needed repairs for all City departments as efficiently as possible. Description/Program Highlights: The City of Euless Fleet Operations services a fleet of vehicles and equipment worth $3.2 million. Fleet operations staff assists all City departments in the preparation of bid specifications, recommendations and the procurement of vehicles and equipment. This department strives for excellence and quality of repair, service, maintenance and customer satisfaction. Fleet operations delivers the most current state-of-the-ari repair services and its employees continue to excel in knowledge and technical skills. The Fleet Service Center is located at 1515 Westpark Way, Euless, Texas. Hours of operation are 7:30 AM to 5:00 PM. Fleet Services staff are on 24 hour call, 7 days a week. Major Budgetary Issues and Operational Trends: As required by federal law, the underground fuel storage tanks will have to be removed and replaced during the 1995 / 1996 fiscal budget. This will also require that the fuel pump island and canopy be removed to facilitate removal. During this repair a leak detection system along with tank monitoring will be installed bringing the city into EPA and TNRCC compliance. A new fuel island with propane dispenser provisions will be included in the installation. The service center facility is becoming aged and cramped for space. Continued fleet growth and intensity of repairs will dictate a larger facility in the immediate future. 161 DEPARTMENT: Administrative Services ITEM 'PERSONNEL 'OPERATIONS CAPITAL TOTAL Depreciation TOTAL Jobs Completed ASE Certifications DOT Certifications OSHA Certifications Emergency Veh. Repair Certifications Ladder/Aerial Certif. Recycling Programs Dept. Satisfaction Level: Verbal Written IIp[ 1 rull ime 1 Part Time 1993-94 ACTUAL $174,361 $324,217 $28,827 $527,405 $520,000 DMSION/ACTMTY: Fleet Service 1994-95 BUDGET $197,039 $306,324 $5,000 $508,363 $520,000 $520,000 $520,000 2,5001 2,800 651 65 4 6 151 10 4 1 91 40 25 1 4 21 81 40 25 BASELINE SUPPLEMENTAL, $196,910 $346,268 $0 $543,178 h,4 $540,000 $0 $0 $0 $0 $540,000 $0 3,000 69 6 10 4 2 8 50 10 ACCOIJNt #: 13-50-90 rOTAL PROPOSED $196,9101 $346,2681 $01 $543,1781 1 $540,0001 1 $540,000 0.0 1 0.0 0.0 162 Form 1 City of Euless Department: Administrative Services FY 1995/96 ANNUAL BUDGET Division/Activity: Fleet Service - Outside Repairs Mission Statement/Department Goals: Department Sulrnmar' Account #: 13-50-91 To repair emergency vehicles from outside sources and to show a profit for the City of Euless. Description/Program Highlights: The City has developed a need for in house repair of emergency vehicles and has met that need. Four technicians have successfully passed stringent testing to achieve ASE certification for emergency vehicle repairs. This has saved to City of Euless thousands of dollars and untold amount of down -time because vehicles previously had to be sent to another facility for repair. Suthphen Corporation, Columbus Ohio, has requested that our service center be allowed to complete warranty repairs on their behalf for the Dallas -Fort Worth and surrounding area. The director and fleet superintendent have tested a program to repair emergency vehicles for selected cities. These repairs will be conducted only during times when Euless vehicles are not in need of service. By taking on this contracting service with other cities, we have been able to fully utilize our personnel resources and at the same time provide a profit to the City of Euless. The following cities are currently being serviced by Euless: ► Keller Fire Department ► Lewisville Fire Department ►Colleyville Fire Department ►Rowlett Fire Department ►Edgecliff Village Vol. Fire Department ► Coppell Fire Department ► Wylie Fire Department ► Grand Prairie Fire Department ►Pantego Fire Department ►Addison Fire Department ► Lawton OK, Fire Department. The Vehicle Service Center is located at 1515 Westpark Way, phone 685-1590. Major Budgetary Issues and Operational Trends: This program was tested in 94/95 Budget Year. Success was above expectations. In order to achieve enhanced success, this program must provide enough net profit to fund additional mechanics for this specialized work. 163 DEPARTMENT: Administrative Services ITEM PERSONNEL (OPERATIONS CAPITAL 1 TOTAL Outside Repairs TOTAL Outside City Fire Equipment Repairs 1 DMSIONIACTIVITY: Fleet Service - Outside Repairs 1993-94 ACTUAL $01 $8,321 1 $01 $8,321 $20,178 $20,178 .t .� 10 1994-95 BUDGET $0 $22,000 1 $o $22,000 $30,000 $30,000 120 1 unman, ACCOUNT #: 13-50-91 1995 Et 3I 1 < BASELINE ,SUPPLEMENTAL $01 $0 $15,2251 $0 $01 $0 $15,225 1 $0 $30,000 $30,000 200 $0 TOTAL PROPOSED $01 $15,225 $0 $15,225 $30,000 $30,000 164 Forth 1 1995/96: City of. Euless ► UAL BUDGE. Department: Community Services Division/Activity: Programs & Special Events Mission Statement/Department Goals: Account #: 23-70-55 To provide quality recreational, sports, and educational opportunities for the citizens of Euless through a user fee arrangement. To provide an information brochure marketing recreation structured classes, recreational sports, special events, and other leisure opportunities. Description/Program Highlights: Recreational sports include: two seasons of adult softball, two seasons of flag football, two seasons of volleyball and adult basketball, and one season of track and tennis. Structured classes include: lessons or workshops in art, dance, karate, gymnastics, swimming, aerobics, pre-school, sewing, flower arranging, and many others keeping with the trends. Special Events include: Ultra Golf Tournament, Appreciation Banquet, Easter Egg Hunt, Halloween Events, Midway Madness, Fall Music Festival, and Starlite Musicals. Major Budgetary Issues and Operational Trends: Three information brochures mailed or distributed to the citizens. Contracting instructors and umpires or game officials. Facilitating programs that participants pay directly for with user fees. 165 DEPARTMENT: DMSION/ACTIVITY: Community Services Programs & Special Events 1993-94 1994-95 ITEM ACTUAL BUDGET 1PERSONNEL $26,791 $40,3151 $38,905 (OPERATIONS $411,100 $215,325 $206,141 CAPITAL $1,195 $0 $0 TOTAL $439,086 $255,640 $245,046 .asses Athletics Memberships Weight Room Racquetball Daily Use Merchandise Concessions Video Games Discount Tickets Special Events * Rentals Vending Machines Senior Citizens Fall Music Festival TOTAL Full time Part Time $0 $47,892 $24,843 $1,718 $3,011 $3,501 $155 $2,198 $1,453 $227 $40,427 $4,452 $2,152 $1,125 $238 $208,112 sob 6, 0 $60,000 $55,000 $25,000 1 $20,000 $3,000 $15,000 $6,000 ( $5,000 $3,000 $4,000 $1,0001 $500 $2,000 $6,000 $2,000 $2,500 $2,000 $2,000 $30,000 $47,168 $5,000 $5,000 $2,000 $2,000 $2,000 $2,500 $4,000 $6,000 $222,000 $242,668 ** In FY94-95 Arbor Daze was moved to a special account. * Increase is expected due to new residential development. 166 BASELINE SUPPLEMENTAL $0 $0 $0 $0 TOTAL PROPOSED $38,905 $206,141 $0 $245,0461 0.0 Department: Community Services DivisionlActivity: Arbor Daze Festival Mission Statement/Department Goals: Account #: 23-70-56 Arbor Daze is Euless' annual festival, held the third weekend in April. It has grown into a celebration that draws over 70,000 annually. This is a revenue generating event. Description/Program Highlights: Over 110,000 people attended the event in 1995. Revenue was over $325,000. Manpower for this celebration is provided by volunteers and City employees from all departments. Major Budgetary Issues and Operational Trends: We must continue to develop a contingency fund for those years when Arbor Daze attendance is affected by adverse weather. 167 DIVISION/ACTIVITY: Arbor Daze Festival 1994-95 BUDGET $5,000 $378,110 $2,500 $385,610 $6,000 $10,000 $350,000 $80,000 $50,000 BASELINE 'SUPPLEMENTAL $5,0001 ** $0 $435,000 ' $0 $2,500 $0 $442,500 $0 $6,000 $10,000 $350,000 $80,000 $50,000 DEPARTMENT: Community Services ITEM PERSONNEL OPERATIONS CAPITAL TOTAL Plant Sale Souvenir Sales Coupon Sales Booth Space Sponsorships 1993-94 ACTUAL $0 $01 $o! $0 $5,3871 $2,325 $184,503 $24,600 $47,750 TOTAL $264,565 * Prior to FY94-95 Arbor Daze was part of Programs & Special Events. ** Personnel costs are for temporary help during the festival. cat Sur nrra ty ACCOUNT #: 23-70-56 TOTAL PROPOSED $5,000 $435,000 $2,500 $442,500 $6,000 $10,000 $350,000 $80,000 $50,000 $496,000 168 Form 1 City of Euless Department: FY 1995/96 ANNUAL BUDGET Division/Activity: Department Summary Account #: Public Works & Development Drainage Utility Maintenance 29-80-29 Mission Statement/Department Goals: To protect life and property through the maintenance and installation of drainage facilities adequate to remove storm water runoff during most rain storms. Description/Program Highlights: Since inception, this department has not been staffed, and only addresses problems that generate citizen complaints. All work is accomplished by Street Maintenance personnel or contract labor. Major Budgetary Issues and Operational Trends: There are increasing demands for service, coupled with increasing EPA requirements, that will necessitate staffing and funding in the near future. 169 F0110. CJty of DEPARTMENT: Public Works & Development ITEM PERSONNEL IOPERATIONS 1 CAPITAL TOTAL 1993-94 ACTUAL $0 $113,431 $2,868 I $116,299) REVENUES': DUD Charges Penalties & Interest TOTAL *EftWA0T Lin. Ft. Channel Clean C&G Replaced Drain Pipe Installed ull Time Part Time $323,874 $18,960 $342,834 0.0 6,500 1,500 200 DIVISION/ACTIVITY: Drainage Utility Maintenance 1994-95 BUDGET $7,000 $461,034 $0 $468,034 $300,000 $3,000 BASELINE $7,000 $288,322 $0 $295,322 $300,000 $3,000 UPPLEMENTAL $0 $0 $0 $0 cat ACC6UNT #: 29-80-29 OTAL PROPOSED $7,000 $288,322 $0 $295,322 $300,000 $3,000 $303,000 $303,000 $0 $303,000 m-mm.immswfv,,$=,,m, 10,000 1,500 200 0.0 . 0 b. 0.0 170 Form City of Euless Department: Finance Division/Activity: DUS Debt Service Mission Statement/Department Goals: Account #: 29-80-29 The Drainage Utility System was created in FY91 in compliance with new legislation designed to address drainage issues in the communities across the state. These revenue bonds are served by the net revenues of the system. Expenditures reflect payment of principle, interest and service charges for the current year, as well as the operating costs associated with the system. Description/Program Highlights: Funding for expenses paid from this account is provided by fees billed to all property owners. The purpose of the account is to provide for timely payments of all revenue debt obligations, as well as provide budget control for debt payments in accordance with generally accepted accounting principles. Standard & Poor's Corporation and Moody's Investor Service, Inc. have assigned their municipal bond rating of "AAA" and "Aaa", respectively, to this issue of bonds (with a guaranty insurance policy issued by AMBAC Indemnity Corp.) Major Budgetary Issues and Operational l.. ti Trends: The system's cash flow is currently performing as projected and assumes no fee increases. There has been one revenue bond issue in the amount of $2,100,000 in October 1991. There may be a need for an additional bond sale in the very near future as the existing bond funds are quickly being depleted. 171 DEPARTMENT: Finance ITEM PERSONNEL OPERATIONS CAPITAL TOTAL TOTAL Full Time Part Time 1993-94 ACTUAL $0 $154,985 0 $154,985 0.0 $0 DMSIONIACTIVITY: Drainage Utility System Debt 1994-95 BUDGET $0 $153,870 $0 $153,870 $0 77, $9tBUDi BASELINE ISUPPLEMENTAL $0 $0 $152,570 $0 $0 $0 $152,570 $0 $o anagees Fiscal St ACCOUNT #: 29-80-29 TOTAL PROPOSED $0 $152,570 $0 $152,570 $o $o 1 172 Form 1 City of Euless Department: Finance Division/Activity: Water & Sewer Debt Mission Statement/Department Goals: Account #: 44-90-60 Revenue bonds are secured by the net revenues of the Water and Sewer Enterprise Fund. Expenditures reflect payments of principal, interest, and service charges for the current year. Funding for these payments is provided by transfers from the Water and Sewer Operations Fund. Description/Program Highlights: The purpose of this account is to provide timely payments of all revenue debt obligations, and budget control for debt payments in accordance with generally accepted accounting principles. Major Budgetary Issues and Operational Trends: Beginning FY1995, there are three revenue debt series outstanding in this fund. An additional issue is currently being considered for replacement of old, deteriorating water and sewer lines. 173 Farm 2 City of Euless DEPARTMENT: Finance ITEM PERSONNEL OPERATIONS CAPITAL TOTAL REVENUES: Transfer Water & Sewei TOTAL 1 NE Fun Part Time 1993-94 ACTUAL $0 $417,144 $0 $417,144 $340,000 ANNUAL BUDGET DMSIONIACTMTY: Water & Sewer Debt 1994-95 BUDGET $0 $522,921 $0 $522,921 1995-96 BUDGET BASELINE 1SUPPLEMENTAL $317,096 $0 $536,205 $0 $536,205 $331,230 $0 $0 $0 $0 Manager's Fiscal, Sunmmary;. ACCOUNT #: 44-90-60 TOTAL PROPOSED $0 $536,205 $0 $536,205 0.0 174 This page intentionally left blank. 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I, • -= • uless A Cit on the ro 11 14: h• Department: Economic Development Division/Activity: Hotel/Motel Mission Statement/Department Goals: Account #: 12-10-80 To provide an atmosphere and activities that promote sales for hotel/motels in Euless. To work with local businesses to encourage the utilization of Euless hotel/motels for accommodations. To strengthen the general economic base of the community by promoting the retention and growth of existing businesses; by encouraging additional commercial and industrial development; and promoting the City of Euless as the center of economic activity. Description/Program Highlights: Economic Development operates four basic functions: Tourism Development - Advertising in major travel guides, brochures, and sponsor Arbor Daze, NETAC, HEB Economic Development Foundation, sports events. 2. Business Recruitment - Direct mail to all sectors and personal site visits and to encourage local development. 3. Business Retention - Monthly luncheons, site visits, motel/restaurant brochures, monthly Business Journals, annual reports. 4. Ombudsman - Serves as direct voice and liaison between the developer and City Hall. Major Budgetary Issues and Operational Trends: One of the trends in economic development activity that will continue in the coming years is the promotion of the City's Arbor Daze festival. Through the use of hotel/motel funds, the City will promote tourism during the festival and work to bring potential businesses into the City through the use of sponsorships of the festival. Another trend we will continue is more aggressive attendance at conferences. We will seek out conferences which can teach us and provide networking opportunities for the promotion of the City. Finally, the economic development staff will seek out events to sponsor and promote which will enhance motel usage in the City. Sporting and commercial events which could bring overnight visitors to the City will be considered for sponsorship. 175 Form 2 City of Euless DEPARTMENT: Economic Development ITEM (PERSONNEL (OPERATIONS CAPITAL TOTAL REVENUES: Occupancy Tax Full Time Part Time DMSION/ACTMTY: , Hotel/Motel 1993-94 ACTUAL $26,195 $85,910 $15,0581 $127,163 $185,448 1994-95 BUDGET $27,856 $77,400 $3,000 $108,256 $190,000 9500tI D� BASELINE SUPPLEMENTAL $21,432 $288,150 $87,000 $396,582 $270,000 ACCOUNT #: 12-10-80 TOTAL PROPOSED $21,4321 $288,1501 $87,0001 $396,5821 1 0.0 176 Form 1 City of Euless Department: FY 1995196 i NUA • BUDGET Division/Activity: Account #: Police Drug Enforcement Agency 24-30-45 Mission Statement/Department Goals: eparttne To provide support to the Federal, State and Local drug enforcement effort being waged against major drug traffickers. This support is in the form of full participation in the Fort Worth D.E.A. Drug Task Force and the DFW Airport D.E.A. Drug Task Force. Description/Program Highlights: Revenue funding this program is obtained by the forfeiture of assets seized from drug traffickers through the efforts of the two local D.E.A. task forces. This revenue is then utilized to further the law enforcement effort within our community. Major Budgetary Issues and Operational Trends: To provide funding for non -General Funds equipment and or projects that assist in the law enforcement mission. To provide funding for the replacement and upgrading of the current variety of issue weapons (pistols and revolvers) and miscellaneous personally owned and carried duty weapons to improve weapons training, professional appearance, and maintenance. To fund, with three other cities, the purchase of a "Cinetronic" firearms training system to improve the quality and realism of firearms training and reduce the department's liability exposure. 177 of EulOss DE01111 PARTMENT: Police ITEM PERSONNEL* OPERATIONS (CAPITAL TOTAL D.E.A. Funds 1993-94 ACTUAL $48,464 $5,328 $79,473 $133,265 $288,679 DMSIONIACTMTY: Drug Enforcement Agency 1994-95 BUDGET $148,980 $20,605 $87,623 $257,208 $204,000 f BASELINE $20,000 $26,225 $87,623 $133,848 $204,000 SUPPLEMENTAL $0 $0 $302,592 $302,592 * Overtime will be paid from this fund. Regular salary and benefits are paid from other funds. TOTAL PROPOSED $20,000 $26,2251 $390,215 $436,4401 $204,000 178 Department: Division/Activity: Euless Development Corp. Operations Mission Statement/Department Goals: Account #: 50-10-31 The Texas legislature allows municipalities in counties with 750,000 or more 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 fund acts as a clearing house for total revenues and expenditures. Description/Program Highlights: The citizens of Euless approved an additional half cent sales tax on retail purchases, as allowed by State of Texas, for funding of community improvements such as business development, parks and library. This sales 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. As funds are collected from the Half Cent Sales Tax, they are deposited into this "transfer" fund until distribution is made to the individual project funds. This money must be kept segregated from other City income in order to comply with State of Texas mandates. Major Budgetary Issues and Operational Trends: Based on historical sales tax data, it is anticipated that the additional half cent sales tax will result in $1,350,000 for the first full year in funds for this account. 179 DEPARTMENT: Euless Development Corporation ITEM PERSONNEL OPERATIONS CAPITAL TOTAL E; 1/2 Cent Sales Tax Bond Sales TOTAL Transfer to CIP Recreation 1 Parks 'Library 1 Economic Development Nondepartmentel * Bonds sold August 19 1993-94 ACTUAL $0 $271,986 $o $271,986 1,350,000 0 246,400 135,000 370,000 598,600 1,350,000 DIVISION/ACTIVITY: Operations 1994-95 BUDGET $0 $6,408,423 $0 $6,408,423 0 3 536,284 5,532,546 482,047 _ 0 9,550,877 BASELINE $01 $7,120,339 $0 $7,120,339 UPPLEMENTALI $01 $0 $47,290 $47,290 TOTAL PROPOSED $0 $7,120,339 $47,290 $7,167,629 $1,600,000 0.0 0.0 180 This page intentionally left blank. Libraries: Infrastructure for the mind In ern uless -- ery ice ity on the III Department: Assistant City Manager, Staff Services Mission Statement/Department Goals: Division/Activity: Benefits/Insurance Account #: 15-11-15 To provide City Employees with a competitive benefits program at the most reasonable cost for both the employee and the City. To continue with the pledge of: " BUILDING A HEALTHIER WORK FORCE" Description/Program Highlights: The purpose of this fund is to self -fund the City's medical/dental programs for employees. The Insurance Department is constantly monitoring medical costs/fees and seeking alternative cost-effective means of providing the best coverage for its employees. With the implementation of an expanded "Cafeteria" plan, employees will be given a wider choice of building their benefit package. This will increase the administrative functions for the Insurance Department but improve our employee benefits. Major Budgetary Issues and Operational Trends: Implementation of a managed care, PPO program, NetOne, resulted in savings of approximately $160,000 in billed claims. These are direct savings from the insurance claims. Soaring health care cost is a constant challenge to this department. Our goal is to keep the cost as low as possible, while providing quality care to all employees. 181 0.0112 ditso of guktis DEPARTMENT: Assistant City Manager ITEM 'PERSONNEL OPERATIONS CAPITAL TOTAL 1993-94 ACTUAL $26,677 $1,082,354 $313 $1 109 344 REVEN----IPIIMMENOMON*,5q. 'Premiums from Employees $355,097 PERFORMAN— Mar TOTAL $5510 97 Covered Lives: Employees Dependents Med./Dental Claims Section 125 Flex Part Time 2.0 0.0 264 386 8,620 246 DIVISION/ACTIVITY: Benefits/Insurance ager's Fiscal Sumrn�ry ACCOUNT #: 15-11-15 1994-95 TOTAL BUDGET BASELINE SUPPLEMENTAL PROPOSED $44,211 $54,005 $0 $54,005 $1,173483 $1,141,438 $306 $300 $1,218,000 $1,195,743 $394,300 $409,053 288 375 8,500 261 288 375 8,400 261 $0 $1,141,438 $0$300 $0 $10 95 743 $409,053 182 Department: Assistant City Manager, Staff Services Mission Statement /Department Goals: Division/Activity: Risk Management Account #: 17-11-17 To ensure a safe work environment for all City employees. To provide all employees with safety training in all aspects of the various work classifications. To identify and eliminate risk exposures throughout the City. Description/Program Highlights: The Risk Management Department is charged with the responsibility of administering the Property/Liability insurance program for the City as well as providing safety training for City employees to reduce losses from accidents and injuries. Risk Management provides the National Safety Council's "Defensive Driving" course for all employees and dependents. Office is located at 201 N. Ector Drive, hours 8:00 AM to 5:00 PM, Monday through Friday. Telephone 685-1475 Major Budgetary Issues and Operational Trends: As in previous years, the major budget expenditure for Risk Management is for Property/Liability insurance premiums and claims. (In house processing of claims under $10,000.) The City of Euless has increased claims deductible from $10,000 to $25,000, therefore lowering insurance premiums with the savings being used to purchase additional coverages. As required by law, completion of the three-year transition plan for ADA will be a major issue of the Risk Department for FY95-96. 183 Forth 2 City of EUiless `~ DEPARTMENT: Assistant City Manager ITEM (PERSONNEL (OPERATIONS I CAPITAL TOTAL REVENV Transfer: General Fund Water & Sewer Fund TOTAL Claims: In -House TML Defensive Driving 1993-94 ACTUAL $43,093 1 $225,5831 $301 $268,706 DIVISION/ACTIVITY: Risk Management, Safety & Liability Insurance 1994-95 BUDGET $44,723 $270,785 1 $0 $315,508 $160,000 $160,000 52 10 199846 BASELINE $25,224 1 $326,9421 $2,5001 $354,666 $160,000 $160,000 emp. & dep. 184 70 6 UPPLEMENTA $01 $01 $1,800 $1,800 friary ACCOUNT #: 17-11-17 TOTAL PROPOSED $25,224 $326,942_1 $4,300 $356,4661 $0 Department: Assistant City Manager, Staff Services Insurance Mission Statement/Department Goals: Division/Activity: Workers Compensation Account #: 17-11-20 The mission of this department is threefold. One of the goals is to assist in hiring functional, capable persons for City staff by pre -employment physical examinations, thus reducing the number of claims for workers' compensation. Another aim is to provide cost effective medical treatment to injured employees. The third purpose of the department is to provide innovative benefits programs to be offered to all employees. Description/Program Highlights: Workers' Compensation claims processing is the major part of this department. Coordination with TML, Tight duty programs, return -to -work physicals, mandatory medical screenings (OSHA) are also among the many duties of this department. This budget is also responsible for the hiring process of functional capable persons for job openings and benefit programs offered to employees, including but not limited to the Wellness Program. Major Budgetary Issues and Operational Trends: More than one-half of this budget is allocated to the payment of Workers' Compensation claims and employee benefits. The costs for these two major budget line items have stayed the same for five years. Management of Workers' Compensation claims will continue to be stressed as a means of containing soaring medical costs. Employee wellness will continue to be emphasized with a new program being offered at little to zero cost utilizing community resources. 185 DEPARTMENT: Assistant City Manager, Staff Services ITEM 'PERSONNEL 'OPERATIONS 'CAPITAL 1 TOTAL D SION/ACTMT Workers' Compensation Insurance 1995-96 BUDGET 1993-94 1994-95 ACTUAL BUDGET BASELINE SUPPLEMENTAL $0 $0 $0 $0 $216,1811 $272,613 $301,707 $0 $921 $151 $70 $01 $216,2731 $272,764 $301,777 $0 1,14.,423,:•:.,;:, ,, IMSMYVV,„:it*;izgetgW„41:<:vtwgm,v,wlNtroPNWK,,w'g(Mon , WC TML Claims WC IH Claims Executive Physicals RTW Physicals Pre -Placement Physical Immunizations Medical Screenings Offered DOT -Required Random Drug/Alcohol Testing 10 60 50 12 150 132 12 10 60 71 121 150 1321 so 10 48 7 121 100 132 12 10 50 50 1 $0 CCOUNT #: 17-11-20 PROPOSED $01 $301,7071 $701 $301,7771 $0 'Aryt,kfl] ' ''''''',7,:'1,7,,,,STIRRIELO11111111111,111111;„7,1111111A2114:2:11111111 ) 1,. b. 0.0 0.0 1 0.0 0.0 Forth 1 City Of Et less:"` Department: Administrative Services 51 Division/Activity: Account #: Equipment Replacement Fund 21-50-90 Mission Statement/Department Goals: ar The purpose of this account is to administer and procure funding for the replacement of vehicles and equipment owned by the City of Euless. Description/Program Highlights: Funding for vehicle and equipment replacement is provided through this account. Monies are procured through an annual depreciation percent based on the units' estimated replacement cost. Funding is approved by the City Council based on these figures through the annual budget. Funds are used for the purchase and the outfitting of all new vehicles per the department's instructions. All vehicle and equipment specifications are written by Fleet Operations staff with departmental input. Major Budgetary Issues and Operational Trends: The annual fund ending balance has seen a steady decrease since 1990 in remaining available funds. This downward trend can result in a loss of dollars available for vehicle replacement, thus requiring further funding for vehicle replacements. 187 Form 2 etitia DEPARTMENT: Administrative Services ITEM PERSONNEL OPERATIONS 'CAPITAL TOTAL tWVIN*katirr Vehicle Depreciation TOTAL Vehicles - Bid Specs Written Full Time Part Time 1993-94 ACTUAL $0 I $01 $291,9851 $291,9851 mwm4, • DMSIONIACTMTY: Vehicle/Equipment Replacement Fund 1994-95 BUDGET $0 $0 $245,700 $245,700 $257,735 $267,961 $257,735 $267 961 0.0 0.0 19 13 0.0 v. Att540 000 BASELINE SUPPLEMENTA $0 $01 $0 $0 I $403,500 $0 $403,500 $0 lipar&V miAmitz itwz $273,456 $273,456 0.0 ACCOUNT #: 21-50-90 PROPOSED $0 $0 $403,500 $403,500 ISES,CMIVI $0 $0 188 Annual 19861\\\\•\\\\\ \\\\\\ as s 1988 L\\\\\\\N\\\\\ . \\\, \\\. ,\ \\ 1989 1990.��� 1993 i\ .., .�\� �\\\\ ,n�� ,\y� yyy \v 1995 \\\\\\. vyyvyyyyvyyy 1996 \ .\�\ ,\\,� \\\\\\V 0 100 200 300 400 500 Thousands Projected 1996 Expenditures CITY OF EULESS: ESTIMATED UNIT REPLACEMENTS 1995/1996 - CURRENT - UN/T I YEAR VEHICLE TYPE 316 1993 rurcu L.KuWN VIC. PATROL CAR 317 1993 FORD CROWN VIC. PATROL CAR 318 1993 FORD CROWN VIC. PATROL CAR 319 1993 FORD CROWN VIC. PATROL CAR 321 1993 FORD CROWN VIC. PATROL CAR 187 1987 CHEVY CAPRICE 4DR. SEDAN 223 1989 CHEVY CAPRICE PATROL CAR 218 1989 CHEVY CORSICA 4DR SEDAN 215 1988 FORD 1 TON CAB AND CHASSIS 53 1984 FORD 3/4TON WINDOW VAN 128 1977 BROS ROLLER PNEUMATIC ROLLER 168 1986 CHEVY C60 SINGLE AXLE DUMP TRK 169 1986 CHEVY C60 SINGLE AXLE DUMP TRK 194 1987 FORD 3/4 TON STANDARD PICKUP MUELLER PORTABLE MIXER 136 1986 CHEVY C30 W/36 BOOM ARM 161 1986 CHEVY 3/4 TON UTILITY BED TRK 201 1987 KUBOTA FRONT DECK MOWER 202 1987 KUBOTA FRONT DECK MOWER 203 1987 KUBOTA FRONT DECK MOWER '.0 148 1985 FORD 1 TON FLAT BED TRK N/R PROPOSED NEW UNIT 36 1984 FORD F600 FMC SEWER JET 137 1985 CHEVY 3/4 TON UTLITY BED TRK 251 1981 GMC 1 TON W/ WRECKER IN BED u_nu AJ TOTAL {(EGFUdSTED 95/ 9U ENERAL FUND EXPENDITURE: ATER FUND EXPENDITURE: RAINAGE UTILITY FUND: EASE PURCHASE EMERGENCY PURCHASES: frpil. Q jAc14A§E: DEPT. POLICE POLICE POLICE POLICE POLICE CID FI RE FI RE FIRE FIRE STREETS STREETS STREETS STREETS STREETS FACILITY PARKS PARKS PARKS PARKS WATER PRO. WATER PRO. SEWER & TREAT SEWER & TREAT FLEET SERVICE q -1 r FUND SELL NO# TRANS 1 SELL 1 SELL 1 SELL 1 SELL 1 SELL VEHICLE REQUESTED BY DEPARTMENT SIMILAR TYPE OF UNIT SIMILAR TYPE OF UNIT SIMILAR TYPE OF UNIT SIMILAR TYPE OF UNIT SIMILAR TYPE OF UNIT 1 TRANS MID -SIZE 4DR. SEDAN 1 SELL 1 SELL 1 SELL 1 SELL 1 SELL 1 SELL 1 SELL 1 SELL 1 SELL TRANSFER IN UNIT #187 TO REPLACE UNIT SIMILAR TYPE OF UNIT SIMILAR TYPE OF UNIT WITH REMOUNT SUBURBAN TYPE VEHICLE SIMILAR TYPE OF UNIT SIMILAR TYPE OF UNIT SIMILAR TYPE OF UNIT SIMILAR TYPE OF UNIT SIMILAR TYPE OF UNIT 1 TRANS 1 1/2 TON TRUCK W/40 FOOT SWING BOOK 1 SELL 1 SELL 1 SELL 1 SELL 1 TON FOUR WHEEL DRIVE W/UTLITY BED SIMILIAR TYPE OF UNIT W/O MOWER DECI SIMILIAR TYPE OF UNIT W/O MOWER DECI SIMILIAR TYPE OF UNIT W/O MOWER DEC} 2 SELL 1 TON CAB & CHASSIS SHORT FLAT BED 2 N/A 3/4 TON STANDARD PICKUP 2 SELL 2 SELL SIMILIAR TYPE OF UNIT W/ SEWER JET SIMILAR TYPE OF UNIT 2 SELL SIMILAR TYPE OF UNIT $25,000 $0 $80,800 BUDGETED AMOUNT $19,500 $19,500 $19,500 $19,500 $19,500 $14,800 $15,000 1; $48,000 ._. $27,810 $65,000 $32,500 $32,500 $14,500 $4,500 $51,000 $29,000 $14,500 $14,500 -`-- $14,500 $25,000 $17,800 $80,800 $21,500 $22,500 $15,000 $48,000 $27,810 $65,000 $32,500 $32,500 $14,500 $4,500 PLAN (A) $19,500 $19,500 $19,500 $19,500 $19,500 PLAN B) $19,500 $19,500 $19,500 $19,500 $19,500 $14,800 $0 $0 $0 $15,000 $48,000 $0 $65,000 $0 $0 $14,500 $0 $51,000 $51,000 $29,000 $14,500 $14,500 $14,500 $25,000 $17,800 $80,800 $29,000 $14,500 $14,500 $14,500 LEASE SALVAGE PURCH VALUE $0 $1,500 $0 $1,500 $0 $1,500 $0 $1,500 $0 $1,500 $0 $0 $0 $0 $0 $0 - $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 50 $2,000 $2,000 $2,000 $2,000 $2,000 $2,000 $1,500 $500 $0 $1,500 $2,000 $2,000 $2,000 $25,000 $0 - $2,000 $0 $0 ' $0 $0 $80,800 $5,000 $21,500 $0 $22,500 $0 r - .u_inic- _O. i R)IAL DEPARTMENTAL REQUESTS: PLAN A 43,210 PLAN B $388,500 TOTAL CITY SALVAGE VALUE: LEASE PURCH. 74 gU 4a y051155 ,AN: to 60% A 9 $2 / 4Jr $0 $1,500 $0 $2,500 $80,800,000 1 1 Department: Finance Division/Activity: Account #: Cash & Debt Management 30-20-30 Mission Statement/Department Goals: 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. Funds are invested in compliance with state laws and within the parameters of the Investment Policy, which objectives include safety, liquidity, diversification, and yield. Description/Program Highlights: The Cash & Debt program functions as an internal service department, funding itself through the additional interest earnings generated. As this department operates with the Finance division, it is also responsible for other fiscal areas, including budget preparation activities, bond/debt issuance, project assistance, special cost/benefit studies, selected audits, and serves as the City's liaison to the property tax billing and collecting agency. This department is officed at 201 N. Ector, Building B, south end. Major Budgetary Issues and Operational Trends: During FY95 the City has continued to experience an increase in short term market rates directly affecting the interest income generated for the City. The outlook reflects a shift to slower growth. However, the economy is still showing signs of strength due to the continued rise in employment. Inflation remains in check. Due to the improper investment strategies of other local governments, current legislation will impose additional reporting and monitoring requirements for investment portfolios of state and local governments. 191 ARTMET: Finance ITEM I PERSONNEL OPERATIONS CAPITAL TOTAL Interfund Charges TOTAL Cash Management: Revised broker/delaler list. Approved Investm ?nt Management Program. 1993-94 ACTUAL $46,292 $1,019 $99 $47,410 DMSION/ACTM Cash & Debt Management 1994-95 BUDGET $46,182 $1,066 $0 $47,248 BASELINE $45,813 $1,0661 $0 $46,879 SUPPLEMENTAL $0 $0 $13,121 $13,121 Debt Management: Updated water & sewer information from TRA's official statement. Budget: 1 Cross -trained nev,iaccountant and aldministrative assistant to budget preparation. Received Distingu shed Budget Awa d and further stre3mlined budget preparation process Other: Completed records management process. PROPOSED $45,813 $1,066 $13,121 $60,000 192 This page intentionally left blank. Libraries: Infrastructure for the mind apital I prove 11 and less gam /MB et ents - • ro chedules City on t ra ro 11 CAPITAL BUDGET AND PROGRAM A. Preparation - The City's capital budget will include all capital projects 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 Fiscal & Human Resource 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 F&HR Department must certify the availability of such appropriations or the availability of resources so an appropriation can be made before a capital project contract is presented by the City Manager to the City Council for approval. E. Proaram Planning - The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be 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. 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 F&HR Department to monitor and control the capital budget as authorized by the City Manager. 193 CITY OF EULESS CAPITAL IMPROVEMENT PROJECTS DATE: June 25, 1991 Rev. July 15, 1992 RE: Capital Improvements I. PURPOSE PREPARED BY: Fiscal & Human Resources APPROVED BY: City Manager 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. RESPONSIBILITY & TYPES OF PLANS: Water Proiects (08) - 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 Protects (08) - Any project which is intended to improve, expand, or extend some portion of the wastewater collection system or the wastewater collection system or the wastewater treatment facilities of the City of Euless. Responsibility rests with the Public Works Department. Park Proiects (27) - Improvements and additions to the City Park and open -space system. The responsibility rests with the Community Services Department. Traffic Control Proiects (26) - 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 (26) - 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. 194 Drainage Projects (29) - 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. Public Buildings (22) - This project type includes the sites, planning and construction of general use public buildings which are not included in one of the other project classifications. Public buildings of this nature are normally one-time projects such as City Hall, facilities improvements, etc. Responsibility rests with the Administrative Services Department. Fire (28) - 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 -tern 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. MacI irk ry - 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 or 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 EquipLent - Vehicular equipment is not generally considered appropriate as an item for the C.I.P. due to the relatively nominal unit cost and short life. However, heavy equipment may be included using the machinery and equipment guidelines: $25,000 minimum cost and at least ten years of expected useful life. Furnishing and Office Equipment - The total furnishings for a new facility addition may constitute a C.I.P. item. Each such case must be considered individually. However, the machinery and equipment rule -of -thumb of ten years minimum expected useful life and $10,000 cost (total furnishing cost for new facility or addition) may be used as a general guideline. Office equipment is not considered a proper C.I.P. item. Thoroughfares and Utility Lines - All expenditures for thoroughfare and utility line construction, engineering, legal and related expenses should be included. Preli in 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. 195 Landscaping - All landscaping expenditures for new or existing facilities may qualify as a C.I.P. item. Each case will be considered individually. As a rule of thumb, costs of approximately $10,000 are considered. Grant -In -Aid Items - All expenditures of grant, matching or participating monies from other governmental entities or private contributors, (Foundations) which are expended in conjunction with City funds for Capital Improvement Projects. IV. DEFINITIONS Definition of Proararr A Capital improvement program is a list of public physical improvements scheduled over a period time taking project priority and financial capability into account. Definition of Capital Improvement: Any major non -recurring expenditure or any expenditure for physical facilities of government, such as cost for acquisition of land or interest in land; construction of buildings or other structures, including additions or major alterations; construction of highways or utility lines; fixed equipment; landscaping and similar expenditures. Webster's Definition of "Project": "A specific plan or design; scheme; an idea; a planned undertaking; a large usually government -supported undertaking." V. PROCEDURES In conjunction with the annual operational budget cycle, input will be received from appropriate departments by the City Manager's Office for inclusion in the CIP budget and funding alternatives and presentation to City Council. VI. FORMS 196 CURRENT CAPITAL PROJECTS FUNDS Drginage 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. Street Construction Fund - Used to account for the financing and construction of various street infrastructure. Proceeds are from the sale of general obligation bonds, certificates of obligation, contributions from other agencies, and special assessments. Utility 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. Half Penny Sales Tax Fund - Used to account for the financing and construction of Euless Development Corporation approved projects. Proceeds are from the sale of revenue bonds, sales tax collections, and interest earnings. 197 ,NEII11111111111WYi IIulIYwaw 1111 I YIII,0106I111 WIIIIYIIJIIIIJWIIIh III,uYIJIII,nWllldl.11ll11111,'WUI,B111111IW WW111U6MAILW,WIJuu 11IIWIIWAW111J1, JYWYI!IWNYYWIIu,JWlllwl I.,Illlu, IJ1d111 dJ1Y J1111 I.II1,III IIllllll, .4111,111 A111111., wW, �Ufld,IIY, uu #,i. WIPIJI mLL, .III 1 CiI'IT'IIM' ' MINTS MGM PRDIECTSCHEDUIES • Walere Sawyer • Streets • Drainage FINDING MAMMIES • Miera Sews rBends • Streets • Drainage • Paris • Nal Manny Sales Tax Form 1 FY 1995/96 City of Euless ANNUAL BUDGET Departe'n' Surnmat Department: Division/Activity: Account #: Engineering City Engineer Mission Statement/Department Goals: 08-66-66 The Engineering Department is committed to serving the citizens of Euless and the development community. It is our goal to improve the quality of life in Euless by recommending, implementing and enforcing local, state and federal rules and regulations which govern the health, safety and welfare of the citizens. 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. Description/Program Highlights: The City Engineer's office is located at 201 N. Ector, Building B. Program highlights include: 1. Review all development plans for subdivision regulation compliance, engineering design, and safety and health concerns. 2. Review all engineering studies and plans for accuracy and compliance. 3. Inspect all construction within the City for quality, correctness and safety. 4. Inspect all environmental discharges for safety and health. 5. Establish public works guidelines for water and wastewater construction, street design and construction, drainage design and construction, and traffic safety. 6. Responsible for the planning and design of future infrastructure needs. 7. Implement and enforce escrow and assessment policies. 8. Responsible for coordination and communication with other governmental agencies. 9. Acquisition and verification of legal documents, properties, right-of-way and easements. Major Budgetary Issues and Operational Trends: This capital improvement related activity budgets only $25,000 annually for engineering services which provides for project plans, design, studies, etc. The remainder of the budget reflects personnel costs. 198 1' mENT: Engineering ITEM PERSONNEL OPERATIONS CAPITAL TOTAL TOTAL pc: 1993-94 ACTUAL $72,056 $10,296 $4,280 $86,632 1994-95 BUDGET $59,511 $25,056 $0 $84,567 m0.46: 1995-96 BUDGET TOTAL BASELINE SUPPLEMENT PROPOSED $63,391 $0 I $63,391 $25,056 $0 I $25,056 $0 10 $0 I $88,447 0 $88,447 I <'••‘4,-• ^ :•••• ,••• ,Full Time L4014*,ig,•;,0504 1.5 1.0 1. I Part Time I 0.0 0.0 0.0 • < • 199 Proiect Description Water: Repairs / Maint. Emergency Well Repairs Misc. Water Projects 1CIP Mgmnt. 92/93, 93/94 & 94/95 W&S Master Plan Update CDBG Program Water: Equipment / Mils, Rooster Pump Drives (6) Replacement Water Meters (Water: Needed Projects Central Dr, Ground Storage Rehab, Fuller Dr.: Remove and Replace 2 MG. Overhead Storage: Paint 1 MG. Overhead Storage: Paint Disinfection Modification Elevated Storage Tank - New SH 121 12' Water Main SH 360 12" Water Main Morrisdale from Monterrey Blvd. Mid -Cities Blvd, SH 121 to N. Main Baze Anthony Dr. to Mid-Citiea SH 121 North - West Side Hwy 121 to Heritage Pipeline Road - Menasco to S. Main SH 360 - SH 183 to Harwood Midway, East to SH 360 SH 360 Harwood to Ash SH 121 W. to Cheek Sparger North SH 183 - Dickey Dr. to Cullum Dr. (Water: Line Repl. Program Ranger 2" Denton Dr. - Bell to Main Broadway- Whitner to Sunset Hensley 6" Stonewall - Ector to Midway Cannon 4" Skyway 2" Fairlawn 2' Atkerson 2" Redbud Magnolia Mimosa John Vernon 4" Slaughter 4" Hodges 4" Blanco 4" Limestone 4" Jones 4" Water Sub -total, Capital Improvement Program Water and Sewer Projects FY 94-95 FUNDED AS OF OCTOBER 1, 1995 FY95-96 I FY-96 REQUESTED FUNDED 586,1511 $100,0001 595,5931 $131,5001 585,3101 $148,0001 $50,0001 $100,0001 $1315001 $148,6001 $50,0001 FY96-97 $50,0001 $100,0001 $162,0001 $60 000 I 1 1 $400,0001 5400,0001 $400,0001 $200,000 $18,153 $100,000 $50,0001 $120,5001 $120,500 $785.207 11.050.LkK 1 X X $85,500 $950,00U1 $59/.DWI FY97-96 i FY96-99 N-I-UNUEU $50,0001 $100,0001 $178,0001 1 1 $200,000 X $50,000 $100,000 $195,000 II $200,00011 $85,500 $85,500 '$1$13.b.)0 i $biU,_tij Total $250,000 1 $431,5001 $683,0001 $50,000 I $01 $01 $01 $1,000,0001 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $377,000 1 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 $01 57,7-91,500 CIPPRES.WK4 200 Prolect Description Sewer: Maint. Prog. Misc. Rehab: Sewer Manhole Rehab. IManhole Installs ICDBG Program I It Sewer: Needed Projects 211 E. Fuller To Svc Rd oplea-Yorkshire to Eastcliff Hwy 10-Ector To Ridgecrest Clebud-Jones to Royce Clebud-Royce to Simmons 'Oakwood -Whit to Sim (Clebud Side) Simmons-Clebud to S. Pipeline Vine - Hollywood to Sunset 'Sunset - Vine to S. Pipeline Creek from Huitt to Copher Ct. !Carr Park line (Dickey-Atkersonto Creek 1211 E. Airport Frwy (Under) Arnette-Main to Martha 'Highland !Bell/Denton 'McCormick Court (Milam-Harwood to Midway (Midway-Thru Park (Old line) !Glenn -Midland to Harwood 'Sierra -Signet to Kynette 'Limestone Cannon -Hollywood to Sunset Alexander -Dickey to Dunaway Marlene Crt-Creek to 2001 Marlene 'Canyon Ridge-Kynette to Outlet! 1 (Sewer: 1&I Studies 'Sulphur Branch Area Westpoint Area 'Hurricane Creek Area Wilshire Area South Main Area (Alexander / Cullum Area Blessing Creek Area lvv Lithe Bear Creek Area SeWer Sup -totals Water and Sewer CIP continued FY 94195 FY 95/96 I FY-96 I FY 96/97 FUNDED REQUESTED I FUNDED I $50,0001 $25,5631 $15,0001 $220,000 $310,5631 ater & Sewer Total $1,105,770 1 $50,0001 $75,0001 $150,0001 $400,000 CDBG 21 $150,000 CDBG 21 CDBG 21 $75,000 $900.000 I $1,950,000 $50,000 1 $75,0001 1 $150,0001 $300,000 $150,000 $75,0001 $6009001 $1.750.0001 I FY 9)'f 8 I FY 96199 UN -FUNDED $50,000 $50,000 $50,000 $50,000 $50,000 $50,000 CI $550,000 ' $550,000 $500,000 $50,000 $50,000 $50,000 i,7()fl,000 $1,297,500 1 otal $200,000 $225,000 $o $150,000 $o 1,900,000 $o $0 $o $150,000 $0 $o $0 $0 $o $o $o $o $o $o $o $o $o $0 $0 $o $o $o $o $0 $0 $o $o $225,000 $o $o $0 $o $o $0 $o $o 00 e I 1 $ 1 1 1 1 I I 1 1 I 1 1 1 1 1 1 I 1 1 1 1 I I 1 i 1 I 1 I 1 1 I I i 1 I $700.f1(X) $65(1,00(1l1 $ $1,313,500 $1,?6n.Snn�i 5 6 5 CIPPRES.WK4 201 Proiect Description Miscellaneous: Traffic Engineer Studies ADA Compliance Traffic Safety Program tignalization Miscellaneous CDBG Program Misc. sub -total Street Maintenance: Overlay Group #1 (completed) Overlay Group #2 completed) Overlay Group #3 Overlay Group #4 Overlay Group #5 Overlay Group #6 Overlay Group #7 Overlay Group #8 Ovgjlpv Group #9 MaIni. sub -total Perm. Improvements: Phase I Signal Lights (CMAQ) N. Main Corridor Improvements" FM157-SH183to5H121" Fuller Wiser Connector" Mid -Cities - Sh 121 to Ful-Wser • 'Harwood Rd. - N. Main to SH 360* INVestpark Way - Sh 10 to Westpark " (HWY 183 Service Rd at Wendy's (Vine - SH 183 to SH 10" W. Pipeline - Central to Westpark " 5 Year sub -total Utility Relocations: (North Main St. 'North Industrial (FM 157) (Fuller -Wiser Connecter 1Mid-cities Blvd. 'East Harwood IWestpark Way (Vine St, West Pipeline Utility Relocation sul2-tota� Stree Total FY 94195 FY 95196 FUNDED REQUESTED $50,000 1 $65,000 $110,6421 $100,000 1 $200,000 1 160,0001 5170,642 $200,166 $210,000 Capital Improvement Program Street and Highway Projects AS OF OCTOBER 1. 1995 FY 96 qq FUNDED(ahase U UN -FUNDED( ase IU 50,000 $ b,000 1 1 $415,0001 $325,000 410,166 $580,808 $325,000 $150,000 $510,000 $1,500,000 $200,000 $500,000 $325,000 $230,000 $200,000 $3,615,000 $150,000 $1,000,000 $35,000 $400,000 $600,000 $2 185.000 $6,>540,000 Perm. Improvements: Future (Beyond 5 Years) Baze Rd. - Glade to MidCities " I Harwood Rd. - Main to SH 157 Glade Rd. - Sh 360 to SH 121 HWY 10 - West of Westpark Way Raider-SH 10 to S Pipeline N. Main - SH 10 to Midway N. Main - Midway to Harwood FM 157 - SH 10 to S. Pipeline Minters Chapel Connector Connector Rd. E/ MidCities & Glade !Ash Ln/Aransas Dr to N Main HWY Ingress/Euress L FUtu(e Perm. Imp, sub-totat $200,000 $635,0001 $886,000 $328,000 $325,000 $150,000 $660,000 $150,000 $230,000 $200,000 $1,390,000 $1,000,000 $600,000 11,800,000 a,200b00 $200,000 $245,000 $49b,000" $325,000 FY 96/97 FY 97/98 FY 98/99 UN -FUNDED $50,000 $50,0001 $50,0001 $100,000 $100,000 $100,000 $100,000 $100,0001 $100,000 1 $60,000 $60.000 560,0001 51310,UUU 4)31-0,000 Y- 5310,000 $325,000 $325,000 325,000 $1,500,000 $500,000 $1,380,000 $3,380,000 $360`000 $2,062,000 $1,380,000 $210,000 $4,012,001) $490,000 $80,000 $570 'O0 $4.200,000 $6,217b00 $325,000 $325,000 $1,340,000 $1,340,000 1 1 $500,0001 $500,000 $2,475b00 4 $325,000 $325,000 $650, TOTAL $250,0001 $01 $300,0001 $700,0001 1 $180,0001 ,000 $01 $01 $01 $01 $0! $650,0001 $325,000 $325,0001 $325,0001 $9500001 $1,950, $0 $150,000 $660,000 $1,500,0001 $01 $860,0001 $2,212,000 $2,990,000 $200 0001 $210b001 $1,340,000 51(1,122, 0U0 $0 $0 $1,000,000 $0 $0 $490,000 $600,000 $80,000 $500,000 $2 670 000 $960,000 $1 ,052,000 R )ugh Est. Cost $1,000,000 $1,420,0001 $4,680,0001 $1,500,000 $190,000 $1 240 000 $%000b00I $225,000 $138,000 $1,500,0001 $610,0001 $2,000,000 $15,503,000 CIPPRES.WK4 202 Capital Improvement Program Drainage Utility Projects Proiect Description Drainage: Sulpher Branch/Corp Proj Miscellaneous (Emergencies) Bob Eden Park Windlea & W. Cliff Westpark Way W Pipeline Rd Westpark along Westpark Way Priest Dr Culvert g Woodbury Forest Hurricane Creek N. of SH 10 3IessIng Branch- Main to SH 360 3oyd Branch (FEMA) )iversion Line Oak La./Lakewood Kynette Dr Culvert `� Wilshire Village iurricane Creek Bridge Marlene Denton Drive Midway Park Oak Lane Channel Bell Hi Addn. (Paula & David) Royal Oaks Addition 54" Behind Kroger N.E. Across Ash La. (Rahmani) Lakewood (Aday) Trailwood Addition (Summit Ridge) Dralllaae total AS OFJULY1,1995 FY 94-95 FY95-98 FUNDED REQUESTED $350,000 535U,UUU $35,000 $250`000 $200,000 $150,000 $100,000 S175,000 5110,000 5350,000 $50,000 $80,000 $185,000 51,81$5,0U01 FY98-97 I FY97-98 ( FY98-99 UN -FUNDED $250,000 $250,000I $250,000 $1,850,000 $1,350,000 $1,600,000 $800,000 $40,000 $80,000 $200,000 $550,000 $250,000 $540,000 $1,500,000 $420,000 $400,000 $180,000 l.000,000 S3,750,0U01 S2,flU,UUU Total $35,000 $1,000,0001 $200,0001 $150,0001 $100,0001 $175,0001 $110,000 1 $1,850,0001 $4,800,000 1 $800,0001 $40,0001 $80,0001 $200,000 $50,0001 $420,000 1 $400,0001 $550,000 $250,000 $540,0001 $80,000 $345,00 $12,178.11 CIPPRES.WK4 203 City of Euless Water & Sewer Revenue Bond Analysis Reserve Philosophy - Phase V Sources: Balance 9/30/94 Reserve - N.Y. Reserve - N.Y. Property Emergency - Euless I & S - Euless Requirements: Reserve: ($4,090,877/10) Debt Service FY 1995: • N.Y. • Dallas Summary: Reserve - N.Y. Less Debt FY95 - N.Y. Balance in Reserve Add Property: $467,226 Required Covenant Reserve Balance Available Less Debt FY96 - N.Y. Overpledged Balance @ FY96 EOY $618,219 $467,226 $500, 000 $41, 876 $1,627,321 $409, 088 $205,825 $316, 096 $931,009 $618,219 - $205,825 $412,394 $879,620 -$409, 088 $470,532 - $204.975 $265.557 Transfer to W&S CIP from Reserve to date: FY90 $180,000 FY91 $450,000 FY92 $203,900 FY93 $352,800 FY94 * $112,400 FY95 (Budget) $205,825 FY96 (Proposed) $204,975 Total Improvements Debt Free (End of FY96 from Reserve) $1,709,900 @ FY97 Available $265,557 more $265,557 $1,975,457 * FY94 does not include $600,000 refund from TRA or $237,600 operational transfers. (continued) 204 City of Euless Water & Sewer Revenue Bond Analysis Reserve Philosophy - Phase V Continuation Transfers to Water & Sewer CIP: Reserves Operational TRA FY90 $180,000 FY91 $450,000 FY92 $203,900 FY93 $352,800 FY94 $112,400 $237,600 $600,000 FY95 (Budget) $205,825 $249,175 FY96 (Proposed) $204,975 $1, 709, 900 $486,775 $600,000 $2.796.675 Total Improvements over seven years total $2,796,675 in cash (pay as you go). Had we issued debt for $2.5 million, the interest would have been approximately $2.2 million. 205 Water & Sewer CIP Fund (08) Budget Summary 1995-96 Working Capital, beginning: $598,562 $245,846 $587,767 ($53,003) Receipts: Interest Earned 12,000 12,891 10,000 0 Operating Revenues 352,800 350,000 455,000 1,504,975 Transfers -Streets 25,000 0 0 0 Transfers -Operations 0 600,000 0 0 TRA Reserve/CIP 0 0 0 250.000 Total Receipts: 389,800 962,891 465,000 1,754,975 Funds Available $988,362 $1,208,737 $1,052,767 $1,701,972 Less Deductions: Amended Projects (742,516) (620,970) (1,105,770) (1,750,000) Interfund Transfers 0 0 0 0 A B Total Deductions: (742, 516) (620, 970) A(1,105, 770) A(1,750,000) Working Capital, ending: $245,846 $587,767 ($53,003) ($48,028) A ties to W&S CIP Projects funded in FY 94-95 B ties to W&S CIP Projects funded in FY 94-95 206 Fund Balance, beginning: Streets CIP Fund (26) Budget Summary 1995-96 $682,259 $407,706 $315,113 $8,305 Receipts: Bond Proceeds 0 0 0 4,200,000 Interest Income 10,092 10,954 4,000 0 Trans -Spec. Assessmt 80,000 92,000 85,000 0 Trans -General Fund 0 0 185.000 0 Total Receipts: 90,092 102,954 274,000 4,200,000 Funds Available $772,351 $510,660 $589,113 $4,208,305 Less Deductions: Capital Outlay (339,645) (195,547) (580,808) (4,200,000) Interfund Transfers (25.000) 0 0 0 A B Total Deductions: (364,645) (195,547j (580,808) A(4,200,000) Fund Balance, ending: $407,706 $315,113 A ties to Streets CIP Projects funded in FY 94-95. B ties to Streets CIP Projects funded in FY95-96 (pending Bond Sale). $8,305 $8,305 207 Drainage Utility System CIP Fund (39) Budget Summary 1995-96 Working Capital, beginning: 1,912,709 926,901 (57,048) (25,298) Receipts: Interest Income 40,955 13,980 0 0 Trans. -Operations 100.000 0 350.000 0 Total Receipts: 140,955 13,980 350,000 0 Funds Available 2,053,664 940,881 292,952 (25,298) Less Deductions: Capital Outlay (1.126.763) (997.929) (318.250) 0 Total Deductions: (1,126,763) (997,929) (318,250) 0 Working Capital, ending: 926,901 (57,048) (25,298) (25,298) *Note: Drainage rates were increased during this budget process . This increase will provide for additional, smaller scale projects as the fund accumulates the increased revenues. Additional bond funding will be considered by project size. 208 Fund Balance, beginning: Receipts: Bond Proceeds Interest Income Intergovernmental Parks CIF Fund (27) Budget Summary 1995-96 $173,184 $32,649 $1,654 $36,741 0 0 0 1,000,000 0 0 0 0 5 525 0 40 068 0 Total Receipts: 5,525 0 40,068 1,000,000 Funds Available $178,709 $32,649 $41,722 $1,036,741 Less Deductions: Park Projects (146.060) (30.995) (4 981) (1.000.000) Total Deductions: (146,060) (30,995) (4,981) (1,000,000) Fund Balance, ending: $32,649 $1,654 $36,741 $36,741 FY 95-96 includes capital outlay projects pending Bond Sale in October. 209 Half -Cent Sales Tax CIP Fund (50 & 51) Budget Summary 1995-96 Fund Balance, beginning: Receipts: Half -Cent Sales tax Receipts Bond Proceeds Interest Earnings Other Revenues Total Receipts: Funds Available Less Deductions: Issuance Cost/Debt Recreation Parks Library Economic Development Non -Departmental Total Deductions: Fund Balance, ending: $0 ($14,542) 85,580 0 0 0 1,429, 572 8,855,195 36,838 17,833 85,580 10, 339, 438 $85,580 $10,324,896 $12,186,364 0 (91,597) (2,000) (5,622) (902) 0 (76,491) 0 (83, 322) (39,431) (58,406) 0 (618,423) 0 (5,365,869) (5,687,492) (1,045,692) 0 $10,067,246 0531,112) 1,560,000 1,600,000 0 0 541,000 315,000 18,118 740.000 2,119,118 2,655,000 $2,123,888 (809,288) 0 0 0 0 0 (100,122) (257,650) (12,717,476) (809,288) ($14,542) $10,067,246 ($531,112), $1,314,600 *Note: Half -cent sales fax receipts will continue to be collected. These collections will be used to pay the debt service on the Sales Tax Revenue Bonds, Series 1994 and additional projects and/or as approved. 210 EXPLANATION OF PROCEEDS Construction Fund - This fund will be utilized to fund construction. Contingency Fund - These are moneys available above the budgeted construction amounts to cover overruns, additions, etc. Bond Reserve Fund - This is an amount of money that is structured into the transaction as a safeguard against a drastic decline or interruption in revenues. Its presence in the transaction is a significant factor in the rating process. It is funded from bond proceeds, and is available to make the last principal and interest payments or available for any other use once all bonds are repaid or defeased. Costs of Issuance - This is an amount of money that will be utilized to pay all expenses of issuance. At present, these expenses are estimated, and are subject to change. They include the Financial Advisory fee ($32,710), Bond Counsel fee ($13,500), rating service fees and expenses ($24,290), and other miscellaneous costs ($5,500). These expenses are typically very conservative with the City receiving a refund once costs are finalized. EULESS DEVELOPMENT CORPORATION PROFILE OF FUNDING & CASH FLOW Sales Tax Collections 1st 2nd Bond Proceeds 1 Construction Fund Interest and Sinking Fund 1 ► Reserve Fund 3rd Any Other Lawful Use O&M Projects 4th Economic Development Excess Reserve Fund Earnings 211 EXPENDITURES: Library: Book & Library Acquis. Library Automation Library Construction Miscellaneous Restricted New Posi. Contingencies Furniture, Fixture & Eq. Total Library: Parks:. Land Acq. (Complex) Ath. Complex/Phase I Golf Land - Loan Golf Devel. Cost Loan Existing Park Projects Operations Trail Grant Additional Land Acq. Midway Rec. Wall Professional Svcs Sr. Citizen Projects Total Parks: Economic Development: Operations Professional Svcs Western Hills Incentives Projects Total Economic Devel. Half -Gent Sales Tax Fund FY 94-95 Pre -Audit Fund Summary As of September, 1995 Revised Budget $336,880 $250,000 $4,435,666 $10,000 $200,000 $200,000 $300.000 $,2, $2,431,191 $1,000,000 $340,000 $400,000 $500,000 $155,000 $200,000 $300,000 $91,597 $75,000 $50,000 $5 542,788 $150,000 $155,000 $50,000 $500,000 $250,000 _,111, 105,0D0 Debt Service & Issue Cost FY93/94 FY94/95 FY95/96 Subtotal:1 76,4871 618,4231 809 2881 1, 504,1981 Less: PY Expenditures ($13,553) 1 ($31,501 ) 1 1 1 ($45.05 1 ($72,201) ($778) ($91,597) ($12,343) 1 (S 176,91 % ($58,406) ($902) 1$59,308i FY95 Less: YTD Budget Expenditures $323,327 $250,000 $4,404,165 $10,000 $200,000 $200,000 $300,000 S5.687.492 ($29,669) 1 ($1,039,291 y ($894)1 $01 1 (S1.069.850 $2,358,990 ($2,559,967)1 $999,222 ($218,306) $340,000 $0 $400,000 ($211,460) $500,000 ($42,107) $155,000 $96,118) $200,000 ($27,834) $300,000 $0 $62,6571 ($37,502) $50,0001 ($15,634) 11365,8691 ($3.208.928) $91,594 $154, 098 $50,000 $500,000 $250,000 S1.045.692 ($85,869) ($72,904) ($150,000) ($308.774 Balance Remaining $293,658 $250,000 $3, 364, 874 $9,106 $200,000 $200,000 $300,0001 S4.617.6381 ($200,977) $780,916 $340,000 $188,540 $457,893 $58,882 $172,166 $300,000 $01 $25,1551 $34,366 S2.156.941 $5,725 $81,194 $50,000 $350,000 $250,000 $736,918 $281.0,4) 1 Q r7.4040. ':F C 1 (76,487) 0 01 618,423 O1 0 (76,487) 618,423 01 (618,423) 0 (618,423 01 01 809 2881 809,2881 212 REVENUES: Monthly Collections: FY92/93 FY93/94 FY94/95 FY95/96 Subtotal l Bond Proceeds (FY 94): Interest Income: Miscellaneous: Loan Repayment - Golf: Excess/(Deficit) Less: Bond Res Net Available: Revised Life to Date Budget Actual 85,580 85,580 1,429,571 1,429,571 1,560,000 1,519,186 1.600.000 333,405 4,675,151 3,367,742 8,855,195 892,838 35,951 740,000 8,855,195 597,625 35,951 0 1,314,603 7,292,766 809,288 809,288 505,315 6,483,478 Difference 0 0 40,814 1,266,595 1,307,409 0 295,213 0 740,000 ! 213 This page intentionally left blank. Libraries: Infrastructure for the mind. 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 twelve years of remaining payments with additional debt capacity as the structure begins to decline in 1998 and falls dramatically in 2005. The final debt service payment lies in fiscal year 2010. This debt structure also represents the following ratios: Current Debt Debt per capita: Debt to Tax Base: to Revenue: City: $234 0.90% 8.38% Median: $1,187 2.90% General obligation ratios are favorable with the City well below national medians. 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 portion of the tax rate that is dedicated for existing debt levels is just under 25% 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 $.606 falls well below this limit. Euless' financial policies address debt management. Excerpts from that section include the following: - Long-term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. - Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. - The debt burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored. - The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. Future debt issues will be considered within the parameters of the City's financial policies, ratios, supporting revenues and political climate. 214 Revenue: The City's revenue bonds are comprised of Water and Wastewater and Drainage utilities. Water and Wastewater The existing debt structure is level debt service payments through fiscal year 2002 and sharply drops off to less than half the amount in fiscal year 2003 with a final payment in 2005. There are currently no plans for additional debt issues in the near future. Current coverage ratio is 3.33 times. Drainage System The existing debt payment structure is level debt throughout the life of the bonds with a slight increase from fiscal year 1997 to 1998. The final payment occurs in FY2010. There are currently no plans for additional debt issues in the near future. Current coverage ratio is 1.35 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 development activity. The existing debt payment schedule is level throughout the life of the bonds, fiscal year 2015. An additional $1,000,000 bond sale is currently under consideration for the next fiscal year. Current coverage ratio is 1.64 times. Euless' financial policies also address revenue issues in the debt management section. Excerpts from that section include the following: - When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. - 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. 215 TYPE • Certificates Of Obligation CIT ULESS an °•e Issuance ules A OUNT QUARTER & YEAR $4.2 million Pending State's project schedule (FY96-97 or FY97-98) • Half Cent ales Tax $1 million First of 1997 Revenue Bonds CITY OF EULESS • - -- tinn• i to RATING AEN Y TYPE DATES RATING Standard & Poors G.O. 4/84 to Present A+ 4/18/84 A to A+ Moody's 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 Since 1983 A Revenue This page intentionally left blank. Libraries: Infrastructure for the mind. ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS 4 3 0 2 rm 1996 1998 2000 2002 2004 2006 2008 FISCAL YEAR 2010 2012 2014 TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS G.O. DEBT o WATER/SEWER o DRAINAGE ® SALES TAX 1/2 CENT 1996 $1,656,666 $535,205 $152,070 $809,288 $3,153,229 1997 $1,673,831 $521,480 $155,732 $798,228 $3,149,271 1998 I $1,552,220 $527,355 $224,082 $791,358 $3,095,015 1999 I $1,467,873 $496,641 $223,432 $778,273 $2,966,219 2000 I $1,310,789 $505,871 $222,342 $769,378 $2,808,380 2001 I $1,221,810 $513,625 $225,852 $759,268 $2,720,555 2002 I $1,201,896 $519,475 $228,652 $759,118 $2,709,141 2003 $1,170,791 $209,575 $230,788 $761,178 $2,372,332 2004 $1,163,768 $131,025 $227,248 $756,833 $2,278,874 2005 $317,782 $130,625 $228,258 $761,313 $1,437,978 2006 $313,135 $0 $233,492 $759,038 $1,305,665 2007 $322,188 $0 $232,612 $760,025 1 $1,314,825 2008 $164,400 $0 $230,912 $758,925 $1,154,237 2009 $0 $0 $233,372 $760,900 $994,272 2010 $0 $0 $234,740 $760,600 $995,340 2011 $0 $0 $0 $763,500 $763,500 2012 $0 $0 $0 $764,300 $764,300 2013 $0 $0 $0 $763,000 $763,000 2014 $0 $0 $0 $769,600 769,600 2015 $0 $0 $0 $768,500 $768,500 TOTAL I $13.537,149 $4,090,877 $3,283,584 $15,372,623 $36,284,233 218 2000 Thousands 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 TOTAL eneral + kbligation Bonds Co position of 'ebt ervice EE INTEREST 77 PRINCIPAL 1996 1998 2000 2002 2004 Fiscal Year 2006 2008 DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS $411, 666 $333,831 $272,220 $212,873 $642, 999 $567,533 $542, 030 $527,953 $511,953 $47,782 $33,135 $17,188 $4,400 $4,125, 563 $1,245,000 $1,340,000 $1,280,000 $1,255,000 $667,790 $654,277 $659,866 $642,838 $651,815 $270, 000 $280,000 $305,000 $160,000 $9, 411, 586 $1,656,666 $1,673,831 $1, 552,220 $1,467,873 $1,310, 789 $1,221,810 $1,201,896 $1,170,791 $1,163,768 $317,782 $313,135 $322,188 $164,400 $13,537,149 219 CITY OF EULESS, TEXAS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 1985-A DATED: MARCH 1, 1993 ORIGINAL AMOUNT: $2,716,586 INTEREST RATES: 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 @ 9.15%, 1,559-1,579 @ 9.20% PAYABLE FROM: AD VALOREM TAXES AUTHORITY: 1ORDINANCE NO. 864, NOVEMBER 5, 1985 PAYING AGENT: BANK ONE, FORT WORTH, TEXAS BOND NUMBERS: 1-1,579 © $5,000 EACH OPTION DATE: MARCH 1, 1996 1996 259-404 1997 982-1141 1998 1142-1293 1999 1294-1440 2000 1441-1479 2001 1480-1508 2002 1509-1534 2003 1535-1558 2004 1559-1579 TOTAL $0 $472,210 $420,723 $420,134 $432,162 $443,185 $2,218,344 $29,930 $0 $730,000 $759,930 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $192,790 $665,000 $0 $149,277 $570,000 $0 $129,866 $550,000 $0 $117,838 $550,000 $0 $106,815 $550,000 $0 $1,426,586 $3,644,930 *1997-1999 BONDS WERE REFUNDED-1993 SERIES REPLACED THEM* 220 CITY OF EULESS, TEXAS DESCRIPTION: GENERAL OBLIGATION BONDS, SERIES 1986 DATED: MARCH 1, 1993 ORIGINAL AMOUNT: $525,000: PARKS AND RECREATION & STREETS AND DRAINAGE INTEREST RATES: BOND NOS. 1 THRU 25 @ 7.30%, 26-50 © 7.60%, 51-75 © 7.80%, 76-105 C@ 7.90% PAYABLE FROM: AUTHORITY: PAYING AGENT: BOND NUMBERS: OPTION DATE: 1996 51-75 1997 76-105 TOTAL AD VALOREM TAXES ORDINANCE NO. 885, JUNE 10, 1986 BANK ONE, FORT WORTH, TEXAS 1-500 @ $5,000 EACH MARCH 1, 1997 $10,800 $5,925 $125,000 $141,725 $5,925 $0 $150,000 $155,925 $16,725 $5,925 $275,000 $297,650 221 CITY OF EULESS, TEXAS DESCRIPTION: GENERAL OBLIGATION BONDS, SERIES 1988 DATED: MAY 1, 1988 ORIGINAL AMOUNT: $430,000: PARKS AND RECREATION INTEREST RATES: BOND NOS. 1 THRU 6 @ 6.00%, 7-13 © 6.25%, 14-20 @ 6.50%, 21-28 @ 6.75%, 29-36 @ 7.00%, 37-45 @7.20%, 46-54 @ 7.30%, 55-64 @ 7.40%, 65-75 @ 7.50%, 76-86 @ 7.60% PAYABLE FROM: AUTHORITY: PAYING AGENT: AD VALOREM TAXES ORDINANCE NO. 967, APRIL 26, 1988 TEXAS AMERICAN BANK, FORT WORTH, TEXAS 1996 46-54 $7,645.00 1997 55-64 $6,002.50 1998 65-75 $4,152.50 1999 76-86 $2,090.00 TOTAL $19,890.00 222 $6,002.50 $4,152.50 $2,090.00 $0.00 $12,245.00 $45,000.00 $58,647.50 $50,000.00 $60,155.00 $55,000.00 $61,242.50 $55,000.00 $57,090.00 $205,000.00 $237,135.00 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYABLE FROM: AUTHORITY: PAYING AGENT: BOND NUMBERS: OPTION DATE: 1996 21-35 1997 36-50 1998 51-65 1999 66-80 TOTAL CITY OF EULESS, TEXAS CERTIFICATES OF OBLIGATION, SERIES 1989 MARCH 1, 1993 $400,000 BOND NOS. 1 THRU 10 @ 6.90%, 11-20 @ 7.00%, 21-35 @ 7.00%, 36-50 @ 7.05%, 51-65 @ 7.10%, 66-80 @ 7.125% AD VALOREM TAXES AND WATER AND SEWER (LIMITED PLEDGE) REVENUES ORDINANCE NO. 1000, APRIL 25, 1989 BANK ONE, FORT WORTH, TEXAS 1-300 @ $5,000 EACH MARCH 1, 1999 $10,603 $7,978 $5,334 $2,672 $26,588 $7,978 $75,000 $5,334 $75,000 $2,672 $75,000 $0 $75,000 $15,984 $300,000 $93,581 $88,313 $83,006 $77,672 $342,572 223 CITY OF EULESS, TEXAS DESCRIPTION: CERTIFICATES OF OBLIGATION, 1990 DATED: MARCH 1, 1993 ORIGINAL AMOUNT: $605,000 INTEREST RATES: BOND NOS. 1 THRU 121 @ 6.80% PAYABLE FROM: AD VALOREM TAXES AND WATER & SEWER (LIMITED PLEDGE) REVENUE AUTHORITY: RESOLUTION APPROVED 7-24-90 PAYING AGENT: TEXAS COMMERCE BANK, DALLAS, TEXAS 1996 30-45 1997 46-62 1998 63-80 1999 81-100 2000 TOTAL 101-121 $15,640 $12,920 $10,030 $6,970 $3,570 $49,130 $12,920 $10, 030 $6,970 $3,570 $80,000 $85, 000 $90, 000 $100,000 $0 $105,000 $33,490 $460,000 $108,560 $107,950 $107,000 $110,540 $108,570 $542,620 224 CITY OF EULESS, TEXAS DESCRIPTION: PUBLIC PROPERTY FINANCE CONTRACTUAL OBLIGATIONS, SERIES 1992 DATED: MAY 27, 1992 ORIGINAL AMOUNT: $450,000 INTEREST RATES: BOND NOS. 1 THRU 33 @ 5.40%, 34 THRU 53 @ 5.450% 54 THRU 64 @ 5.60%, 65 THRU 99 @ 5.750% TEXAS COMMERCE BANK, DALLAS, TEXAS PAYING AGENT: BOND NUMBERS: 1-99 @ $5,000 EACH 1996 25-33 $9,533 $8,453 $40,000 $57,986 1997 34-43 $8,453 $7,226 $45,000 $60,679 1998 44-53 $7,226 $6,000 $45,000 $58,226 1999 54-64 $6,000 $4,600 $50,000 $60,600 2000 65-75 $4,600 $3,163 $50,000 $57,763 2001 76-87 $3,163 $1,581 $55,000 $59,744 2002 88-99 $1,581 $0 $55,000 $56,581 TOTAL $40,556 $31,023 $340,000 $411,579 225 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYABLE FROM: (AUTHORITY: 'PAYING AGENT: 'BOND NUMBERS: 'OPTION DATE: 1996 59-88 1997 89-275 1998 276-478 1999 479-673 2000 674-737 2001 738-827 2002 828-922 2003 923-1027 2004 1028-1136 2005 1137-1190 2006 1191-1246 2007 1247-1307 2008 1308-1339 TOTAL CITY OF EULESS, TEXAS 'GENERAL OBLIGATION REFUNDING BONDS, SERIES 1993 JUNE 15, 1993 $6,695,000 BOND NOS. 1 THRU 29 @ 2.80%, 30-58 @ 3.20%, 59-88 @ 3.55%, 89-275 @ 3.80%, 276-478 @ 4.00%, 479-673 @ 4.20%, 674-737 @ 4.40%, 738-827 @ 4.60%, 828-922 @ 4.80%, 923-1,027 @ 5.00%, 1,028-1,136 @ 5.10%, 1,137-1,190 @ 5.25%, 1,191-1,246 @ 5.40%, 1,247-1,307 @ 5.50%, 1,308-1,339 @ 5.50% AD VALOREM TAXES AND WATER & SEWER (LIMITED PLEDGE) REVENUE 'ORDINANCE NO. 1113, JUNE 8, 1993 (TEXAS COMMERCE BANK, DALLAS, TEXAS 11-1,339 @ $5,000 EACH FEBRUARY 15, 2002 $144,450 $141,788 $124,023 $103,723 $83,248 $76,208 $65,858 $54,458 $41,333 $27,435 $20,348 $12,788 $4,400 $900,055 $141,788 $150,000 $436,238 $124,023 $935,000 $1,200,810 $103,723 $1,015,000 $1,242,745 $83,248 $975,000 $1,161,970 $76,208 $320,000 $479,455 $65,858 $450,000 $592,065 $54,458 $475,000 $595,315 $41,333 $525,000 $620,790 $27,435 $545,000 $613,768 $20,348 $270,000 $317,783 $12,788 $280,000 $313,135 $4,400 $305,000 $322,188 $0 $160,000 $164,400 $755,605 $6,405,000 $8,060,660 226 600 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 TOTAL ater : Sewer Revenue Bonds Co position of Debt Service 1996 1998 2000 2002 Fiscal Year INTEREST PRINCIPAL CITY OF EULESS DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND SEWER SYSTEM REVENUE BONDS $170,205 $151,480 $132,355 $111,641 $90,871 $68,625 $44,475 $19,575 $11,025 $5,625 $365,000 $370,000 $395,000 $385, 000 $415,000 $445, 000 $475,000 $190,000 $120,000 $125,000 $805,877 $3,285,000 535,2051 $521,4801 $527, 3551 $496,641 1 $505, 871 1 $513,6251 $519,475 $209,575 $131,025 $130,625 $4,090,877 227 DESCRIPTION: DATED: CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS WATER & SEWER SYSTEM REVENUE BONDS, SERIES 1965 JULY 15, 1965 ORIGINAL AMOUNT: INTEREST RATES: PAYABLE FROM: AUTHORITY: PAYING AGENT: BOND NUMBERS: OPTION DATE: 1996 388-414 1997 415-443 1998 444-473 1999 479-502 2000 505-536 2001 537-570 2002 575,581-605 2003 606-620 TOTAL $3,600,000: WATERWORKS $2,115,000 - SANITARY SEWER $1,485,000 BOND NOS. 1 THRU 720 @ 4.5%,(5 1/2% THROUGH JULY 15, 1968) WATER AND SEWER COLLECTIONS ORDINANCE NO. 257, JULY 29, 1965 BANKERS TRUST COMPANY, NEW YORK 1-720 @ $5,000 EACH (ELIMINATE NOS. 187/188, 268/299) 344/361, 474/478, 503/504, 571/574, 576/580, 621/720 7-15-73/1-15-78 @ 103.00, 7-15-78/1-15-83 @ 102.00, 7-15-83/1-15-88 @ 101.00, 7-15-88 & THEREAFTER @ 100.00 PARTIAL REDEMPTION SHALL BE IN INVERSE NUMERICAL ORDER LIRE ENTS $24,412.50 $24,412.50 $135,000.00 $183,825.00 $21,375.00 $21,375.00 $145,000.00 $187,750.00 $18,112.50 $18,112.50 $150,000.00 $186,225.00 $14,737.50 $14,737.50 $120,000.00 $149,475.00 $12,037.50 $12,037.50 $160,000.00 $184,075.00 $8,437.50 $8,437.50 $170,000.00 $186,875.00 $4,612.50 $4,612.50 $130,000.00 $139,225.00 $1,687.50 $1,687.50 $75,000.00 $78,375.00 $105,412.50 $105,412.50 $1,085,000.00 $1,295,825.00 228 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYABLE FROM: AUTHORITY: PAYING AGENT: BOND NUMBERS: OPTION DATE: 1996 1997 1998 1999 2000 2001 2002 347-368 2003 369-391 2004 392-415 2005 416-440 TOTAL CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS WATER & SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 1967 JANUARY 15, 1967 I$2,200,000: WATERWORKS $1,295,000 - SANITARY SEWER $905,000 (BOND NOS. 1 THRU 440 @ 4.5% WATER AND SEWER COLLECTIONS 'ORDINANCE NO. 299, FEBRUARY 28, 1967 BANKERS TRUST COMPANY, NEW YORK 1-440 @ $5,000 EACH (ELIMINATE NOS. 61/65, 190/346) 7-15-82/1-15-83 @ 104.00, 7-15-83/1-15-84 @ 103.00, 7-15-84/1-15-85 @ 102.00, 7-15-85/1-15-86 @ 101.00, 7-15-86 AND THEREAFTER @ 100.00 PARTIAL REDEMPTION SHALL BE IN INVERSE NUMERICAL ORDER $10,575.00 $10,575.00 $10,575.00 $10,575.00 $10,575.00 $10,575.00 $10,575.00 $8,100.00 $5,512.50 $2,812.50 $90,450.00 $10,575.00 $10,575.00 $10,575.00 $10,575.00 $10,575.00 $10,575.00 $10,575.00 $8,100.00 $5,512.50 $2,812.50 $90,450.00 $110,000.00 $115,000.00 $120,000.00 $125,000.00 $470,000.00 $21,150.00 $21,150.00 $21,150.00 $21,150.00 $21,150.00 $21,150.00 $131,150.00 $131,200.00 $131,025.00 $130,625.00 $650,900.00 229 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: BOND NUMBERS: OPTION DATE: 1996 125-171 1997 172-217 1998 I 218-267 1999 I 268-321 2000 322-373 2001 374-429 2002 430-477 TOTAL CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS WATERWORKS & SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 1991 OCTOBER 1, 1991 $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%, 172 THRU 217 @ 5.60%,218 THRU 267 @ 5.70%, 268 THRU 321 @ 5.80%, 322 THRU 373 @ 5.90% 374 THRU 477 @ 6.00% TEXAS COMMERCE BANK, DALLAS, TEXAS 1-477 @ $5,000 EACH $43,790 $37,490 $30,508 $22,823 $15,300 $7,050 $207,076 $50,115 $43,790 $37,490 $30,508 $22,823 $15,300 $7,050 $207,076 $230,000 $225,000 $245,000 $265,000 $255,000 $275,000 $235,000 $1,730,000 $330,230 $312,580 $319,980 $326,016 $300,646 $305,600 $249,100 $2,144,152 230 Thousands 100 0 1996 Trinity River Authority Contractual Obligation 1997 1998 Fiscal Year 1999 INTEREST t:<»' PRINCIPAL CITY OF EULESS DEBT SERVICE REQUIREMENTS SUMMARY OF CONTRACTUAL OBLIGATION WITH TRA 1996 1997 1998 1999 TOTAL $8,775 $7,150 $5,525 $3,900 $25, 350 $25, 000 $33,775 $25,000 $32,150 $25, 000 $30,525 $60,000 $63,900 $135,000 $160,350 231 CITY OF EULESS, TEXAS CONTRACTUAL OBLIGATION WITH TRINITY RIVER AUTHORITY DESCRIPTION: TRINITY RIVER AUTHORITY OF TEXAS REVENUE BONDS, SERIES 1969-C, DATED AUGUST 1, 1969, (CITY OF EULESS, TEXAS WATER PROJECT FUNDS) ORIGINAL AMOUNT: $390,000 BOND NUMBERS: 1-78 @ $5,000 EACH INTEREST RATES: BOND NOS. 1-7 @ 6.25% AND 8-78 @ 6.50% PAYABLE FROM: WATER AND SEWER SERVICE REVENUES AUTHORITY: CONTRACT DATE JULY 18, 1969 (ORDINANCE NO. 357) OPTION DATE: AUGUST 1, 1989 1996 52-56 19971 57-61 1998 1999 TOTAL) 62-66 67-78 $4,387.50 $3,575.00 $2,762.50 $1,950.00 $12,675.00 * DO NOT ADD TO EULESS DEBT SUMMARY * itS $4,387.50 $25,000.00 $33,775.00 $3,575.00 $25,000.00 $32,150.00 $2,762.50 $25,000.00 $30,525.00 $1,950.00 $60,000.00 $63,900.00 $12,675.00 $135,000.00 $160,350.00 * PAID OUT OF WATER DISTRIBUTION DEPARTMENT * 232 Drainage Utility Bonds Composition of Debt Service 250 200 - 150 - 0 100 - 50 - 0 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 1996 1998 2000 2002 2004 2006 2008 2010 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF DRAINAGE UTILITY BONDS $127,070 $25,000 $125,732 $30,000 $124,082 $100,000 $118,432 $105,000 $112,342 $110,000 $105,852 $120,000 $98,652 $130,000 $90,788 $140,000 $82,248 $145,000 $73,258 $155,000 $63,492 $170,000 $52,612 $180,000 $40,912 $190,000 $28,372 $205,000 $14,740 $220,000 TOTAL $1,258,584 $2,025,000 Es INTEREST L<,,,;1 PRINCIPAL 152,070 $155,732 $224, 082 $223,432 $222,342 $225,852 $228,652 $230,788 $227,248 $228,258 $233,492 $232,612 $230,912 $233, 372 $234,740 $3,283,584 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: BOND NUMBERS: OPTION DATE: 1996 18-23 1997 24-30 1998 31-51 1999 52-73 2000 74-96 2001 97-121 2002 122-148 2003 149-177 2004 178-207 2005 208-239 2006 240-274 2007 275-311 2008 312-350 2009 351-392 2010 393-437 CITY OF EULESS, TEXAS DEBT SERVICE REQUIREMENTS MUNICIPAL DRAINAGE UTILITY SYSTEM REVENUE BONDS, SERIES 1991 OCTOBER 1, 1991 $2,100,000 BOND NOS. 1 THRU 5 @ 4.750%, 6 THRU 11 @ 5.00%, 12 THRU 17 @ 5.20%, 18 THRU 23 @ 5.35%, 24 THRU 30 @ 5.50%, 31 THRU 51 @ 5.650% 52 THRU 73 @ 5.80%, 74 THRU 96 @ 5.90% 97 THRU 121 @ 6.00%, 122 THRU 148 @ 6.05%, 149 THRU 177 @ 6.10%,178 THRU 207 @ 6.20% 208 THRU 239 @ 6.30%, 240 THRU 274 @ 6.40% 275 THRU 311 @ 6.50%, 312 THRU 350 @ 6.60% 351 THRU 392 @ 6.650%, 393 THRU 437 @ 6.70% !TEXAS COMMERCE BANK, DALLAS, TEXAS I1-437 CcD $5,000 EACH JULY 15, 1999 $63,535 63,535 $62,866 $62,866 $62,041 $62,041 $59,216 $59,216 $56,171 $56,171 $52,926 $52,926 $49,326 $49,326 $45,394 $45,394 $41,124 $41,124 $36,629 $36,629 $31,746 $31,746 $26,306 $26,306 $20,456 $20,456 $14,186 $14,186 $7,370 $7,370 $25,00 $30,000 $100,000 $105,000 $110,000 $120,000 $130,000 $140,000 1 $145,0001 $155,0001 $170,000 $180,000 $190,000 $205,000 $220,000 TOTAL $629,292 ! $629,292 $2,025,000 152,070 $155,732 $224, 082 $223,432 $222,342 $225,852 $228,652 $230,788 $227,248 $228,258 $233,492 $232,612 $230,912 $233,372 $234,740 $3,283,584 234 Sales Tax Revenue Bond Composition of Debt Service 1000 1996 1998 2000 2002 2004 2006 2008 2010 2012 2014 Fiscal Year 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 TOTAL DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE BONDS $549,288 $528,228 $506,358 $483,273 $459,378 $434,268 $414,118 $396,178 $376,833 $356,313 $334,038 $310,025 $283,925 $255,900 $225,600 $193,500 $159,300 $123,000 $84,600 $43,500 $6,517,618 260,000 $270,000 $285,000 $295,000 $310,000 $325,000 $345,000 $365,000 $380,000 $405,000 $425,000 $450,000 $475,000 $505,000 $535,000 $570,000 $605,000 $640,000 $685,000 $725,000 $8,855,000 ® INTEREST 1 J PRINCIPAL $809,288 $798,228 $791,358 $778,273 $769,378 $759,268 $759,118 $761,178 $756,833 $761,313 $759,038 $760,025 $758,925 $760,900 $760,600 $763,500 $764,300 $763,000 $769,600 $768,500 $15,372,618 235 CITY OF EULESS DEBT SERVICE REQUIREhAENTS DESCRIPTION: SALES TAX REVENUE BONDS, SERIES 1994 DATED: AUGUST 9,1994 ORIGINAL AMOUNT: $8,855,000 INTEREST RATES: BOND YEAR 1996 @ 8.10%,1997 @ 8.10%, 1998 @ 8.10%, 1999 @ 8.10%, 2000 @ 8.10%, 2001 @ 6.20%, 2002 @ 5.20%, 2003 @ 5.30%, 2004 @ 5.40%, 2005 @ 5.50%, 2006 @ 5.65%, '2007 @ 5.80%, 2008 @ 5.90%, 2009 @ 6.00%, 2010 @ 6.00%, 2011 @ 6.00%, 2012 @ 6.00%, 2013 @ 6.00%, 2014 @ 6.00%, and 2015 @ 6.00% PAYING AGENT: TEXAS COMMERCE BANK, DALLAS, TX OPTION DATE: Sept. 15, 2004 for Bonds maturing Sept. 15, 2005 to Sept. 15, 2015 1996 8.10% $274,644 $274,644 $260,000 $809,288 1997 8.10% $264,114 $264,114 $270,000 $798,228 1998 8.10% $253,179 $253,179 $285,000 $791,358 1999 8.10% $241,636 $241,636 $295,000 $778,273 2000 8.10% $229,689 $229,689 $310,000 $769,378 2001 6.20% $217,134 $217,134 $325,000 $759,268 2002 5.20% $207,059 $207,059 $345,000 $759,118 2003 5.30% $198,089 $198,089 $365,000 $761,178 2004 5.40% $188,416 $188,416 $380,000 $756,833 2005 5.50% $178,156 $178,156 $405,000 $761,313 2006 5.65% $167,019 $167,019 $425,000 $759,038 2007 5.80% $155,013 $155,013 $450,000 $760,025 2008 5.90% $141,963 $141,963 $475,000 $758,925 2009 6.00% $127,950 $127,950 $505,000 $760,900 2010 6.00% $112,800 $112,800 $535,000 $760,600 2011 6.00% $96,750 $96,750 $570,000 $763,500 2012 6.00% $79,650 $79,650 $605,000 $764,300 2013 6.00% $61,500 $61,500 $640,000 $763,000 2014 6.00% $42,300 $42,300 $685,000 $769,600 2015 6.00% $21,750 $21,750 $725,000 $768,500 TOTAL I $3,258,809 $3,268,809 $8,855,000 $15,372,618 236 This page intentionally left blank. Libraries: Infrastructure for the mind. Pers • nnel Summaries YYWYWuYYu'IWiW'W IIW,i�lualuPr,o, �uio�dnihi �u,no�YYm�nieii Y^,JII'iYdi ind �u���W,muwilw Wi.uWiiu,,„,n�iWI aWYIWUY��uuamwn,wIIVJWYYVWiIYw�, uiwJW wmYu YiYY.YtlhuYYYiIY YYW iWrwOwuIWIIWWWi ii�oIVVIWuI',�JItlIWYumu www.1u,IIPew,wdluW'.0 uuuu,+,wuniiuui ���,iaWemmluullJli, urns. oo.d'iumli,uaWumuwue unhWuuoi�uuo�ouu Wei JJIJI dlm0u VYVUVY iw u u WWVW "Euless MO A. City on the Grow" PERSONNEL COUNTS FY 93/94 FY 94/95 FY 95/96 BUDGETED BUDGETED BUDGETED 01-10-11 CITY MNGR OFFICE 1.5 1.0 1.0 A) 01-10-14 CITY SECRETARY 2.0 2.0 3.0 B) 01-11-16 INFORMATION SERVICES 0.5 0.5 1.0 01-11-19 PERSONNEL 3.0 3.0 3.0 01-20-12 FINANCE/BUDGET 1.5 1.5 1.5 01-20-13 COURTS 8.0 8.0 8.0 01-20-18 ACCOUNTING 2.0 2.0 2.0 01-20-36 PURCHASING 1.5 0.5 0.5 01-30-45 PD ADMINISTRATION 4.0 3.0 4.0 C) 01-30-46 PD PATROL 42.0 43.0 44.0 D) 01-30-47 PD INVESTIGATION 10.0 11.0 14.0 01-30-48 PD SERVICE 24.0 24.0 23.0 01-30-49 PD DETENTION 11.0 11.0 11.0 01-40-23 FIRE MARSHALL 2.0 2.0 2.0 E) 01-40-40 FD ADMINISTRATION 3.0 3.0 4.0 01-40-41 FD PARAMEDIC 9.0 10.0 10.0 01-40-42 FD SUPPRESSION 33.0 33.0 33.0 01-40-43 TRAINING/SAFETY 1.0 1.0 1.0 01-40-44 EDUCATION/PREVENTION 1.0 1.0 1.0 01-50-35 ADMINISTRATIVE SERVICES 1.0 1.0 1.0 F) 01-50-37 FACILITY MAINTENANCE 6.0 5.0 6.0 G) 01-66-66 CITY ENGINEER 0.5 0.5 1.5 01-70-51 LEISURE SERVICES 7.0 7.0 7.0 01-70-52 PARKS 16.0 15.0 15.0 H) 01-70-54 LIBRARY 8.0 8.0 9.0 I) 01-80-32 PLANNING 2.0 2.0 2.5 01-80-33 STREET 11.0 11.0 11.0 J) 01-80-34 INSPECTIONS SERVICES 6.0 4.0 5.0 K) 01-80-64 ANIMAL CONTROL 0.0 General 0.0 General 2.0 General 01-80-65 ENVIRONMENTAL HEALTH 4.0 221.5 4.0 218 2.0 229 B) 02-11-76 INFORMATION SERVICES 0.0 1.0 1.5 02-20-70 WATER OFFICE 5.0 5.0 5.0 02-50-39 RECYCLING 1.0 1.0 1.0 G) 02-66-66 CITY ENGINEER 1.5 1.5 2.5 02-80-71 WATER PRODUCTION 6.5 6.5 6.5 L) 02-80-72 WATER DISTRIBUTION 7.0 7.0 8.0 02-80-73 SEWAGE & TREATMENT 6.0 6.0 6.0 02-80-76 UTILITY ENGINEERING 2.0 W & S 1.0 W & S 1.0 W & S 02-80-77 METER READING 4.0 4.0 4.0 02-90-60 W & S NON-DEPT. 8.5 41.5 8.5 41.5 8.5 44 08-66-66 CITY ENGINEER 1.5 1.0 1.0 12-10-80 HOTEL/MOTEL 0.5 0.5 0.5 13-50-90 SERVICE CENTER 4.0 5.0 5.0 M) 15-11-15INSURANCE 2.0 2.0 1.5 M) 17-11-17 RISK MANAGEMENT 1.0 1.0 0.5 23-70-55 LEISURE SERVICES 1.0 1.0 1.0 D) 24-30-45 DRUG FUND 1.0 2.0 0.0 30-20-30 CASH/DEBT MANAGEMENT 1.0 1.0 1.0 51-10-52 1/2 CENT - PARKS 0.0 0.5 1.0 I&N) 51-10-54 1/2 CENT - LIBRARY 0.0 0.0 4.25 I) 51-10-81 1/2 CENT - ECO. DEV. 0.0 0.5 0.25 TOTAL 275.0 274.0 289.0 FY 95/96 A) Upgraded 1.0 PT Clerk position in the City Secretary's Office to FT. B) Added 1.0 FT Information Services Manager (split between GF and W&S). C) Added 2.0 Police Officers (Grant Revenue-Copsfast). D) Moved 2.0 Police Officers from DEA to the General Fund. E) Ugraded 1.0 PT Clerk position in Fire Administration to a FT Secretary position. F) Upgraded 1.0 PT Field Tech position in Facility Maintenance to FT. G) Added 1.0 Clerk and 1.0 Design Engineer to City Engineer (split between GF and W&S). H) Added 1.0 FT Librarian. I) Split 1.0 FT Deputy Director of Development between GF(0.5), 1/2 Cent Library(0.25) and 1/2 Cent Eco. Dev(0.2! J) Added 1.0 FT Code Enforcement Officer to Inspection Services. K) Animal Control was moved out of Environmental Health. L) Added 1.0 FT Field Tech I to Water Distribution. M) Split 1.0 FT Benefits/Insurance Manager between Insurance(0.5) and Risk Management(0.5). N) Added 1.0 FT Librarian II, 2.0 FT Librarian I, and 1.0 FT Clerk I V. Smith-pcounts.wkl 237 PERSONNEL COUNTS BY FUND FY 95/96 FULL-TIME EMPLOYEES 229.00 GENERAL FUND 44.00 WATER & SEWER FUND 0.50 HOTEL/MOTEL FUND 1.00 CITY ENGINEER 5.00 SERVICE CENTER FUND 1.50 BENEFITS/INSURANCE FUND 0.50 RISK MANAGEMENT FUND 1.00 LEISURE SERVICES FUND 0.00 DRUG FUND 1.00 CASH MANAGEMENT FUND 1.00 1/2 CENT - PARKS 4.25 1/2 CENT - LIBRARY 0.25 1/2 CENT - ECO. DEV. ,289 00 TOTAL rev TOTAL 01-Dec-94 12.92% $58.50 $255 0.67% (See Chart) (See Chart) 01-Apr-86 1.45% $270,180 $1,228,762 $195,156 $854,640 $60,272 $36,390 $8,734 $74,613 $2,728,747 PART-TIME E P4QYEES 60.50 GENERAL FUND 7.50 WATER & SEWER FUND 0.00 HOTEL/MOTEL FUND 0.00 CITY ENGINEER 0.00 SERVICE CENTER FUND 0.00 BENEFITS/INSURANCE FUND 0.00 RISK MANAGEMENT FUND 0.00 LEISURE SERVICES FUND 0.00 DRUG FUND 0.00 CASH MANAGEMENT FUND 0.00 1/2 CENT - PARKS 14.00 1/2 CENT - LIBRARY 1.00 1/2 CENT - ECO. DEV. 3 OO•TOTAL. V. Smith-pcounts2 238 - FY CUNT 1Y 94/95 ... FY 95/96 UWAR`I MbN I. COUNT ! COUNT NUMBER CI MAI Otit 8 'OFFICE" 1.0 0.5 1.5 1.0 1.0 0.5 1.5 2.0 0.0 2.0 LEM CIE~ 1. _ 1.0 1.0 1.0 0.0 0.0 0.0 0.0 2.0 2.0 LPi 1.0 1.0 0.5 0.0 0.51 1.01 1.01 r0 1.0 1..0_ .1,.0. 01-.11-19... 1.0 1. 0 01-11-19 1.0 1.0 1.0 01-11-19 3.0 3.0 3.0 FULL TIME 1.0 1.0 0.5 0.0 0.5 0.5 01-10-11 0.5 01-10-11 1.0 FULL TIME 1.0 01-10-11 0.0 01-10-11 1.0 PART TIME .0 u_ 01-1u- 1 0.0 01-10-14 1.0 01-10-14 1.0 01-10-14 3.0 ! FULL TIME 0.01 01-10-14 0.0 1 PART TIME 0.5 0.5 1.0 1.01 1.0 1.01 1.0 01-11-16 01-11-16 FULL TIME City Manager Asst. City Manager Receptionist Admin Secretary .� Illu 4 e. .y,i�i4r,l I1,1 .w City Secretary Records Mgmt/Asst to CS Deputy City Secretary Clerk I (Clerk I j IDnforig r mation Services g Mgr 01-11-16 !Clerk I PART TIME 0.5 0.5 1.5 Personnel Analyst I Secretary I 0.5 01-20-12 0.5 0.5 01-20-12 0.5 0.5 01-20-12 1.5 1.5 FULL TIME Director of l-mance Administrative Secretary I Accountant I V. Smith-pcounts3 239 1.0 1.0 0.0 1.0 4.0 1.0 8.0 1.0 1.0 1.5 2.0 0.5 0.5 1.0 1.5 1.0 1.0 1.0 1.0 3.0 1.0 8.0 1.0 1.0 0.5 1.5 2.01 1.0 0 f=20-1+3 1.0 01-20-13 1.0 01-20-13 1.0 01-20-13 3.0 01-20-13 1.0 01-20-13 8.0 FULL TIME ritrJUdge" Municipal Court Mgr Office Supervisor I Clerk III Clerk II Bailiff/Warrant Officer 1.0 01-20-13 1Clerk I 1.0 1 PART TIME 0,5 01-20-1 1,5 01-20-18 2.0 FULL TIME 0.51 0.5 01-20-18 0.51 0.5 PART TIME Accounting Mgr Office Tech II (Clerk I 0.0 0.0 01 50-36 Purc asin 5 g M` r"� g 36 Clerk III 0.5 0.5 FULL TIME 1.0 1.0 1.0 01-30-4 1.0 0.0 0.0 01-30-45 1.0 1.0 1.0 01-30-45 0.0 0.0 1.0 01-30-45 1.0 1.0 1.0 01-30-45 4.01 3.0 4.0 FULL TIME 0.0 4.0 4.0 12.0 21.0 1.0 42.0 1.0 12.0 13.0 1.0 4.0 4.0 14.0 19.0 1.0 43.0 1.0 12,0 13.0 1.0 3.0 4.0 19.0 16.0 01-30-46 01-30-46 01-30-46 01-30-46 01-30-46 1.0 01-30-46 44.0 FULL TIME 1.0 12.0 13.0 01-30-46 01-30-46 PART TIME Pol ce hie Assistant Police Chief Police Lieutenant Administrative Assistant Administrative Secretary II 0,11 .::. o ice aptain Police Lieutenant Police Sergeant Police - Corporal Police Officer Secretary I 'Head Scn crossing Guard School Crossing Guard 1 V. Smith-pcounts3 240 FY 93/94 COUNT'' iY„ l419.'� .i >~Y' i5l9ti UL PAKI M N_1;, ,' COUNT. l COUNT. '� NUMBEI I'l:a;':Ii V ' 1 LAI IUN 0 1.0 1.0 01-30-47 1.0 1.0 1.0 01-30-47 1.0 1.0 1.0 01-30-47 6.0 7.0 10.0 01-30-47 1.0 0.0 0.0 01-30-47 1.0 1.0 1.0 01-30-47 10.0 11.0 14.0 FULL TIME 11,,,'SENT 1.0 2.0 4.0 1.0 1.0 10.0 1.0 3.0 24.0 1.0 1.0 6.0 0.0 1.0 1.0 10.0 1.0 3.0 24.0 1.0 1.0 6.0 0.0 1.0 1.0 10.0 0180 48 01-30-48 01-30-48 01-30-48 01-30-48 01-30-48 01-30-48 0.0 01-30-48 3.0 01-30-48 23.0 FULL TIME 1.0 1.0 1.0 01-30-48 0.0 0.0 1.0 01-30-48 3.0 1.0 1.0 01-30-48 4.0 2.0 3.0 PART TIME 0 .0.,..,..... 01-30-49 10.0 10.0 10.0 01-30-49 11.0 11.0 11.0 FULL TIME 1.0 2.0 1.0 1.0 2.0 1.0, 01-40-23 1.0 01-40-23 2.0 'FULL TIME •0 1.0 1.0 0'I-40-40 1.0 1.0 0.0 01-40-40 0.0 0.0 1.0 01-40-40 1.0 1.0 1.0 01-40-40 0.0 0.0 1.0 01-40-40 3.0 3.0 4.0 FULL TIME 1.01 1.01 0.01 01-40-40 1.01 1.01 0.0 i PART TIME Police Captain Police Lieutenant Police Sergeant Police - Corporal Police Officer Secretary I Police Captain Police Lieutenant Police - Corporal Police Officer Communications Supt Police Records Supervisor Dispatcher Analyst I Clerk II Public Service Officer Clerk II Clerk I Police 'Sergeari Public Service Officer A F ChierFire Marshall Fire Inspector ire Chief Assistant Fire Chief Deputy Fire Chelf Administrative Secretary I Secretary I (Clerk I V. Smith-pcounts3 241 8.0 1.0 9.0 30 7.0 1040 3.0 1.0 1]3 2]3 2.0 1.0 1.0 5.0 5.0 3.0 1.0 6.0 5.0 51) 5.0 4.0 4.0 2.0 4.0 1]3 2.0 33.0 33.0 Fire Fighter 11 - Para 6.0 01'40-41 Fire Fighter ' Para 10.0 FULL TIME 3.0 0.0 2.0 1.0 5.0 2.0 5.0 5.0 4]3 2.0 4.0 33.0 U1'4O-42 01-40-42 O1'4O'42 O1'4O'42 O1'4O-42 O1-40-42 O1-40'42 O1'4O'42 01'4O'42 01'40'42 O1'40'42 FULL TIME " Battalion Chief FireCoptain'Psra Fire Captain Fire Lieutenant -Para Fire Lieutenant Fine Fighter ||' Para Fire Fighter U F|vu Fighhur' Para/Driver Fire Fighter Driver Fire Fighter Para Fire Fighter 1.0 01-40-43 Fire Lieutenant � tQ 1.0 1.0 FULL TIME . � A 1. 1.0 1.0 1,01 t0|FULL TIME � Fire Education 0 icer 1.01 1.01 01-50-35 Or. oJ/K�n 1.01 1.0 1 FULL TIME 1.0 1.0 1.0 1.0 PART TIME 01'5O-35 1.0 01-50-37 2.0 2.0 2.0 01'50'37 2.0 2.0 3.0 01-50'37 1.0 0.0 0]3 01'50'37 0.0 5.0 6.0 FULL TIME 1.0 0.0 1J0| 0.0 01'50'37 0.8 01'50'37 D.0|PART TIME \ Clerk | Foreman Field Tech U Field Tech | Clerk Field Tech I V. Smith-pcounts3 242 F �EF 0.0 0.0 0.0 0.0 0.5 0.5 3.0 3.0 0.0 0]J 1.0 1]] 1.0 1]3 1.0 1]3 7.0 7.0 lit ���----�h --=�' ' ---------��----� gineer 0.5 01'08'08 Design Engineer 0.5 01'88'88 Clerk III 1.5 FULL TIME 1]3 01'70'51 3]} 01'70'51 0.0 01'70'51 1.0 01'70'51 1.0 01'70'51 7.0|FULL TIME 2.01 2'02.0 01'70'51 2.01 2.01 2.01PART TIME .O 1.0 0.0 0.0 1.0 1.0 0.0 1.0 1.0 2.0 3.0 1.0 0.0 3.0 2.0 4.0 5.0 2.0 2.0 16.0 15.0 2.0 1.0 4.0 5.0 6.0 6.0 1]3 01'70'52 0.0 01'70'51 1.0 01'70'52 0.0 01'70'52 1]3 01'70'52 3.0 01'70'52 1.0 01'70'52 2.0 01'70'52 5.0 01'70'52 1.0 01'70'52 15.0 FULL TIME 0]J 7.0 7.0 01'7O'52 01'7OPART TIME '5� 1.0 1.0 01-70'53 1.0 1.0 01'70-53 4.0 4]3 01'70'53 13.0 11.0 01'70'53 0]3 2.0 01'70'53 3.0 3.0 01'70-53 22.0 22.0 PART TIME Leisure SnmCoordinator Leisure ServProg(U) Leisure ServPrng/U Secretary SR CitizenNolunteer Specialist |8IdgAttendant Dir. of Community 8nrv. Porh8-eiounaK8gr Park Superintendent Horticulturist U Horticulturist I Foreman Nursery 8pnnioUot Heavy Equipment Operator Field Tech U Field Tech | Field Tech U'Parks �Field Tech | Manager Asst. Manager Head Life Guard Life Guard Building Attendant Gw|mminqPool Cashier S� V.Gmith'poounts3 243 PAR! WP,I .1. 7.1 •:'.tOONTA:'cCuNT: El, -1COUNV- NUMBER' ' " ' 'JOB TITLE' . ..„ . . . ' 1.0 1.0 1.0 01-70-54 1.0 1.0 1.0 01-70-54 2.0 2.0 3.0 01-70-54 2.0 2.0 2.0 01-70-54 2.0 2.0 2.0 01-70-54 8.0 8.0 9.0 1 FULL TIME 7.0 7.0 7.0 7.0 7.0 7.0 Library Mgr Assistant Library Mgr Librarian II Librarian I Office Tech II 01-70-54 ILibrary Aide PART TIME 0.0' 1.0 1.0 2.0 1.0 0.0 3.0 4.0 3.0 11.0 2.0 2.0 0.0 0.5 01-80-32 1.0 1.0 01-80-32 1.0 1.0 01-80-32 2.0 2.5 FULL TIME 0.0 1.0 3.0 4.0 3.0 11.0 0.0 0.0 Deputy Director of Development City Planner Office Supervisor I 0.0 01-80-33 2.0 01-80-33 2.0 01-80-33 4.0 01-80-33 3.0 01-80-33 11.0 FULL TIME 0.0 01-80-33 0.0 PART TIME Street upt Foreman Heavy Equipment Operator Field Tech II Field Tech I 'Field Tech I 1.0 1. 1.0 0.0 2.0 1.0 1.0 1.0 0.0 0.0 1.0 1.0 6.0 4.0 1.0 1.0 0.0 0.0 1.0 01-80-34 Development Services Manager 0.0 01-80-34 Building Official 1.0 01-80-34 Inspector II 2.0 01-80-34 Inspector I 1.0 01-80-34 Office Tech I 0.0 01-80-34 Secretary I 5.0 FULL TIME 0.0 01-80-34 1Clerk I 0.0 PART TIME V. Smith-pcounts3 244 wY" 93/94' COUNT" 0.0 0.0 0.0 1-Y'94Ct1b COUNT 0.0 0.0 0.0 wY(9b19b COUNT. • DEF AM 1 MEN;I _NUMBER 1.0 a 1.0 01-80-64 2.0 I FULL TIME 0.0 0.0 1.0 01-80-64 0.0 0.0 1.0 01-80-64 0.0 0.0 0.0 01-80-64 0.0 0.0 2.0 PART TIME Animal Control Supervisor Animal Control Officer II Animal Control Officer Animal Shelter Attendant Field Tech I 1.0 1.0 1.0 01-80-65 Environmental Health Mgr 1.0 1.0 0.0 01-80-65 Animal Control Supervisor 1.0 1.0 0.0 01-80-65 Animal Control Officer II 0.0 1.0 1.0 01-80-65 Inspector II 1.0 0.0 0.0 01-80-65 Inspector 4.0 4.0 2.0 FULL TIME 1.0 1.0 0.0 01-80-64 0.0 0.0 0.0 01-80-64 1.0 1.0 0.0 01-80-64 2.0 2.0 0.0 PART TIME 1.01 0.01 1.01 `ol 1.0 0.0 1 1.01 1.0 02-11-76 0.5 02-11-76 1.5 FULL TIME Animal Control Officer Animal Shelter Attendant Field Tech I GIS Manager jInformation Services Mgr 1.0 1.0 1.0 02-20-70 2.0 2.0 2.0 02-20-70 2.0 2.0 2.0 02-20-70 5.0 5.0 5.0 FULL TIME 1.0 1.0 1.0 1.0 1.01 1.0 1.01 1.01 Billing Manager Office Tech II Clerk I 1.0 02-20-70 'Clerk I 1.0 PART TIME 1.0 1.0 02-50-39 FULL TIME Recycling Coordinator 0.5 0.5 0.5 02-66-66 City Engineer 0.0 0.0 0.5 02-66-66 Design Engineer 1.0 1.0 1.0 02-66-66 Inspector II 0.0 0.0 0.5 02-66-66 Clerk III 1.5 1.51 2.5 FULL TIME 245 V. Smith-pcounts3 vVY .0 1.0 02-80-71 W 0.5 0.5 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0 0.0 0.0 1.0 1.0 6.5 6.5 1.0 0.0 1.01 0.0 3.0 3.0 1.0 0.0 7.0 1.0 0.0 1.01 0.0 3.0 2.0 1.0 1.0 7.0 0.5 02-80-71 1.0 02-80-71 1.0 02-80-71 0.0 02-80-71 1.0 02-80-71 1.0 02-80-71 1.0 02-80-71 6.5 FULL TIME 1.0 02-80-71 1.0 02-80-71 2.0 !PART TIME 02-80-72 3.0 02-80-72 1.0 02-80-72 2.0 02-80-72 1.0 02-80-72 8.0 FULL TIME 2.01 2.01 2.01 02-80-72 2.0 f 2.01 2.01 PART TIME 1.0 2.0 1.0 2.0 6.0 1.0 02-80-73 1.0 0.0 02-80-73 2.0 2.0 02-80-73 1.0 1.0 02-80-73 2.0 2.0 02-80-73 0.0 6.0 FULL TIME 2.01 2.01 2.01 02-80-73 2.01 2.01 2.01 PART TIME 02-80-76 FULL TIME 1.01 0.01 0.01 02-80-76 1.0i 0.01 2.0 4.0 2.0 2.0 4.0 I 0.01 PART TIME 2.0 2.0 4.0 02-80-77 02-80-77 FULL TIME Dir. of Public Works & Development Asst. City Manager Public Works Superintendent Foreman Field Tech!' Field Tech 1 Heavy Equipment Operator Administrative Secretary I Field Tech I Clerk 1 Foreman Heavy Equipment Operator Field Tech II Field Tech I Secretary I Field Tech I ater Utilities Superin en Foreman Heavy Equipment Operator Field Tech II Field Tech 1 I Field Tech I secretary I SSecretary Field Tech !! Field Tech 1 V. Smith-pcounts3 246 It~Y 93/94 + t~Y 94/95 COUNT` COUt t FY 95/96, .., L) F Ak j iVlT 1 O coy NT N�1MR 0.5 0.5 0.5 0.5 0.5 0.5 1.0 1.0 0.0 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 0.5 1.0 1.0 1.0 0.0 0.5 0.5 0.5 0.0 0.0 0.5 0.5 0.5 0.5 1.0 1.0 1.0 1.0 1.0 2.0 0.5 0.5 8.5 8.5 0.5 0.5 0.5 0.5 0.5 0.0 1.0 1.5 02-90-60 02-90-60 02-90-60 02-90-60 02-90-60 02-90-60 02-90-60 02-90-60 02-90-60 02-90-60 02-90-60 02-90-60 02-90-60 0.5 02-90-60 8.5 FULL TIME 0.5 0.5 City Manager Director of Finance Assistant to City Mngr Purchasing Mgr Data Processing Mgr Accounting Mgr Administrative Assistant Executive Assistant Accountant I Economic Development Specialist Office Tech II Clerk II Admin Secretary II Admin Secretary I 02-90-60 'Clerk I PART TIME 0.0 0.0 08-66-66 Assistant City Manager 0.0 1.0 08-66-66 Assistant City Engineer 1.0 0.0 08-66-66 Principal Engineer 1.0 1.0 FULL TIME .0 0.0 0.5 0.5 0.5 0.5 0.5) 12-10-80 0.0 12-10-80 0.5 FULL TIME 0.5 1.0 0.0 12-10-80 1.0 1.0 0.0 12-10-80 1.0 0.0 0.0 12-10-80 2.5 2.0 0.0 PART TIME Economic Development pecialist Public Info Officer Admin Secretary Admin Intern I Admin Intern II 0 1.0 1.0 13-50-90 Feet. Facilities Mngr. 1.0 1.0 1.0 13-50-90 Mechanic III 1.0 2.0 2.0 13-50-90 Mechanic II 1.0 0.0 0.0 13-50-90 Mechanic 0.0 1.0 1.0 13-50-90 Clerk 4.0 5.0 5.0 FULL TIME 1.0 1.0 2.0 0.0 1.0 1.0 0.0 13-50-90 0.0 13-50-90 0.0 PART TIME 'Clerk I Field Tech I V. Smith-pcounts3 247 IFY 93/94 FY 94/95 l Y 955/99 Y y� DEPARTMENT .,.. C yliT . � COUNT COUNT NUMBER 1.0 1.0 2.01 1.0 0.5 15-11-15 1.0 1.0 15-11-15 2.01 1.5 FULL TIME sAFA0.0 10J 1.0 10 1.01 1.0 0.0 1.0 0.0 0.0 0.0 1.0 2.01 0.0 1.0 0.5 0.0 0.5 17-11-17 0.01 17-11-17 0.5 ] FULL TIME 1.0 1.0 Risk%BenefiUinsurance Mngr. Office Tech I Risk/Benefit/Insurance Mngr. Safety Manager 23 70-55.... leisure Sery Prog (I) FULL TIME 0.01 24-30-45 (Police - Corporal 0.0 (FULL TIME 0.0 1.0 1.0 0.0 1.0 1.0 30.20-30 /Debt Mgr ,.. gr 30- Accountant I FULL TIME 51- 0-52 51-10-52 FULL TIME 0.0 0.25 51-10-54 0.0 0.0 1.0 51-10-54 0.0 0.0 2.0 51-10-54 0.0 0.0 1.0 51-10-54 0.0 0.0 4.25 FULL-TIME 0.0 0.0 0.0 0.0 A .0 0.5 0.0 51-10-81 0.0 0.0 0.25 51-10-81 0.0 0.5 0.25 i FULL TIME Eco. Dev. I'rojechs .4ngr. Heavy Equipment Operator Deputy Director of Development Librarian II Librarian I Clerk I 14.01 51-10-54 (Library Aide 14.0 I PART TIME 0.0 0.0 0.0 0.0 1.0 1.0 51-10-81 PART TIME Eco. Dev. Projects Mngr. Deputy Director of Development 'Clerk I V. Smith-pcounts3 248 I CITY OF EULESS TURNOVER BY JOB FAMILY FISCAL YEARS 1989-94 THROUGH JUNE 30, 1995 OfPO Accountant Accountant II Account Clerk Administrative Secretary Clerk I Deputy City Secretary Dispatcher Executive Assistant - Admin. Inspector Office Supervisor Office Technician Personnel Technician Public Service Officer Receptionist Records Clerk Secretary I iftufartet •CE Equipment Operator Facility Maintenance Worker - Facil. Maint. Field Tech I Field Tech II Foreman Horticulturist (Nurseryman) Senior Mechanic Meter Reader 1 1 2 2 1 3 4 1 1 1 2 1 2 1 1 1 1 1 3 2 2 1 1 3 3 3 2 1 3 1 2 2 1 4 3 2 4 1 1 1 1 1 249 CITY OF EULESS TURNOVER BY JOB FAMILY FISCAL YEARS 1989-94 THROUGH JUNE 30,1995 Police Officer Police Corporal Firefighter Firefighter/Paramedic ss't. City Engineer/Project Engineer Leisure Services Coordinator Leisure Services Programmer Leisure Service Programmer II - Rec. Librarian Police Captain Police Sergeant 3 2 3 1 1 1 1 1 1 2 4 1 1 1 1 2 1 250 CITY OF EULESS TURNOVER BY JOB FAMILY FISCAL YEARS 1989-94 THROUGH JUNE 30, 1995 Battalion Chief - Fire Building Official - Inspections City Engineer Communications Superintendent Facilities Maintenance Superintendent Park Superintendent Purchasing Agent - Purchasing Service Center Manager Water Production Foreman Water Superintendent Tat Assistant City Manager Assistant Fire Chief - Fire Assistant to the City Manager - Admin. City Secretary 1 Director of Administrative Services 1 Director of Personnel 1 Economic Development Director Fiscal & Human Resources Director - Finance Police Chief 1 It I .cv 1 1 v.. MMIN 1 1 1 1 1 1 1 1 2 251 I I Lij IM %. • ' ' I , • !!: ... 1;1 . n .. ........... .. :: :.. •.. :..... :.. '.. :... '... , , : -..: - .. .. --...........,..... , ..., . : - ........ -.: „ 4.1 iTil..i::-.1.1.11...1:1 ._.,:.,:„.,...‘ • the Grow" This page intentionally left blank. Libraries: Infrastructure for the mind. 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 fundtype 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 yearend. A oneyear 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 longterm 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 a 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. 252 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/PURSE` GENERAL FUND To account for most operating revenues and expenditures of the city, not specifically required to be reported separately. TI Provides funding for general City operations or traditional City services. Supports all other fund groups. WATER & SEWER FUND (ENTERPRISE FUND) To account for water and sewer system Uses no tax dollars for support. Rates are services. Rates are applied to actual => based on consumption. Billing services usage. provided for other funds. CAPITAL PROJECTS FUND To account for financial resources to be Receives funding from the General Fund, used for the acquisition or construction of and from the proceeds of the sale of debt major facilities or assets. instruments for capital improvements. DEBT SERVICE FUNDS To account for the accumulation of resources for, and the payment of, general obligation, water and sewer, or drainage Tong -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. 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. FLEET MAINTENANCE To account for operating costs and Receives funds from water and sewer revenues of the Service Center which 1-- > fund. provides fleet maintenance service to all City Departments. 253 DRUG FUND To account for revenues and expenditures of the Police Department activities in conjunction with the Ft. 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. EQUIPMENT REPLACEMENT to account for the accumulation of funds planned to be used for replacement of l , :I 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. T1ONSHIP 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. 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. DRAINAGE UTILITY To account for acquisition, operation, and Uses no tax dollars for support. Funded maintenance of the City's drainage utility primarily by user charges. system. CASH&DEBT To account for revenues and expenses incurred in providing cash and debt t`F management services to all funds. 1/2CENT SALES TAX To account for proceeds of 1/2 cent sales tax for economic development, library and parks, per referendum. Funded by a predetermined amount of earned investment income, not to exceed 1 total fund expenses. Funds mandated for economic development, library and parks by 1/2 cent sales tax proceeds. ...... ..... ............. 254 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. Appropriation: An authorization made by the legislative body of a government which permits officials to incur obligations against and to make expenditures of governmental resources. Specific appropriations are usually made at the fund level and are granted for a one-year period. Appropriation Ordinance: The official enactment by the legislative body establishing the legal authority for officials to obligate and expend resources. Assets: Resources owned or held by the City which have monetary value. Budget: The City's financial plan for a specific fiscal year that contains both the estimated revenues to be received during the year and the proposed expenditures to be incurred to achieve stated objectives. Budgetary Control: The control or management of the organization in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues. Budget Manager: The individual in a specific department who is responsible for compiling budget information, assembling it in the proper format, presenting the information, and administering the department budget during the fiscal year. Capital Equipment: See Capitalization Policy. Debt Service Fund: A fund used to account for the moneys set aside for the payment of interest and principal to holders of the City's general obligation and revenue bonds, the sale of which finances long-term capital improvements, such as facilities, streets and drainage, parks and water/wastewater systems. Department: A functional unit of the City containing one or more divisions or activities. Encumbrances: Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. When paid, the encumbrance is liquidated. Enterprise Fund: A fund established to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Expenditures: The cost of goods received or services rendered whether cash payments have been made or encumbered. Fund: A fiscal and accounting entity with a self -balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Balance: The excess of a fund's current assets over its current liabilities; sometimes called working capital in enterprise funds. A negative fund balance is often referred to as a deficit. 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. 255 Grant -Funded Program: Any program requiring any amount of State and/or Federal funds. H-E-B ISD: The local independent school district, with board members elected to provide administration for schools in the cities of Hurst, Euless and Bedford. The school district has a separate tax office which assesses and collects taxes for operation of the elementary and secondary schools. Note: Some Euless residents in the northern part of Euless attend school in the Grapevine-Colleyville Independent School District due to the close proximity of their homes to those schools. Internal Service Fund: A fund used to account for the financing of goods or services provided by one City department or cost center to other departments, on a cost -reimbursement basis. Liabilities: Debt or other legal obligations arising out of transactions in the past which must be liquidated, renewed, or refunded at some future date. This term does not include encumbrances. Object: As used in expenditure classification, this term applies to the article purchased or the service obtained (as distinguished from the results obtained from expenditures). Object Class: Expenditure classification according to the types of items purchased or services obtained; for example, personal services, materials, supplies, and equipment. Operating Budget: Plans of current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of the City are controlled. The use of annual operating budgets is required by State law. Performance Measures: Specific quantitative measures of work performed within an activity or program. They may also measure results obtained through an activity or program. Position: A full-time employee working at least 40 hours a week. Reimbursement: Repayment to a specific fund for expenditures incurred or services performed by that fund to or for the benefit of another fund. Reserve: An account used to indicate that a portion of a fund resources is restricted for a specific purpose, or is not available for appropriation and subsequent spending. Revenues: All amounts of money received by a 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. 256 This page intentionally left blank. Libraries: Infrastructure for the mind NIMM ity on the Grow" ORDINANCE NO. 1182 AN ORDINANCE ADOPTING THE TAX ROLL FOR 1995; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on the 25th day of July, 1995, the Tax Assessor -Collector for the City of Euless, Texas, presented the Council with a tax roll effective for the 1995 tax year; and WHEREAS, the Tarrant Appraisal District has established the appraised value of certain tracts of property located within the corporate boundaries of the City of Euless, Texas; and WHEREAS, the City of Euless finds it is in the best interests of the City of Euless and the owners of those specific tracts to accept the tax roll as presented as to value submitted by the Euless Tax Assessor -Collector; NOW THEREFORE, be it ordained by the City Council of the City of Euless, Texas: SECTION 1 The tax roll for the City of Euless, Texas, as presented by the Euless Tax Assessor - Collector on the 25th day of July, 1995, 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. 257 PRESENTED AND APPROVED after First and Final Reading at a regular meeting of the Euless City Council on the 12th day of September, 1995; by a vote of ayes, o nays, and o abstentions. ATTEST: Susan Crim, C1C, City Secretary APPROVED AS TO FORM: avt/d/N rland, City Attorney APPROVED: Mary Lialeh, Mayor 258 ORDINANCE NO. 1192 AN ORDINANCE CORRECTING ORDINANCE 1183 ADOPTING THE OFFICIAL OPERATING AND CAPITAL BUDGET FOR THE CITY OF EULESS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1995, AND ENDING SEPTEMBER 30, 1996; AND AMENDING THE BUDGET FOR FISCAL YEAR BEGINNING OCTOBER 1, 1994, AND ENDING SEPTEMBER 30, 1995; PROVIDING FOR THE INVESTMENTS OF FUNDS; PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. WHEREAS, on August 22nd, 1995, the Euless City Council held a Public Hearing on its proposed budget for the fiscal year beginning October 1, 1995, and ending September 30, 1996; and WHEREAS, the proposed budget was on file in the office of the City Secretary of the City of Euless since July 31, 1995, 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, 1995, and ending September 30, 1996, 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: 259 General Fund Water & Sewer Fund General Obligation Debt Fund Hotel/Motel Fleet Maintenance Fund Insurance Fund Workers Comp Insurance Risk Management City Engineer Equipment Replacement Fund Programs & Special Events Police Drug Fund Drainage Utility Cash & Debt Water & Sewer Revenue Debt Fund FY 1995 Revised FY 1996 (Expenditures) (Expenditures) $12,611,793 $14,929,872 $8,733,934 $11,267,091 $1,650,071 $1,660,666 $108,256 $396,582 $530,363 $558,403 $1,218,000 $1,195,743 $272,764 $301,777 $315,508 $356,466 $84,567 $88,447 $245,700 $403,500 $641,250 $687,546 $257,208 $436,440 $621,904 $295,322 $47,248 $60,000 $522,921 $536,205 THAT the sums below are hereby appropriated from the capital fund for Fiscal Year 1995-96 for the payment of expenditures on behalf of the city government as established in the approved budget document: Water & Sewer Capital Fund Streets Capital Fund Parks Capital Fund Drainage Capital Fund Fire Half Cent Sales Tax FY1995 Revised (Expenditures) $455, 000 $270,000 N/A $350,000 N/A $12, 099, 053 FY 1996 (Expenditures) $1,300,000 N/A N/A N/A N/A $ 500,000 260 THAT the sums below are hereby appropriated from ending fund balance for Fiscal Year 1994-1995 for payment of a Finance Department mainframe computer in Fiscal Year 1995-1996 or thereafter: General Fund Water & Sewer Fund FY 1995 Revised $ 75,000 $ 75,000 SECTION 3 FY 1996 NA NA 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 10th day of October, 1995; by a vote of 5 ayes, o nays, and 0 abstentions. ATTEST: Susan Crim, CMC, City Secretary APPROVED: A//Mary Lib gateh, Mayor 261 ORDINANCE NO. 1181 AN ORDINANCE ADOPTING A TAX RATE FOR THE CITY OF EULESS FOR THE YEAR 1995; PROVIDING FOR CERTAIN EXEMPTIONS THERETO; PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. WHEREAS, on August 22, 1995, the Euless City Council held a public hearing on the proposed budget for the fiscal year 1995-1996; and WHEREAS, the proposed budget for the fiscal year 1995-1996 was approved and adopted by the Euless City Council at regular meeting on August 22, 1995; and WHEREAS, on September 5, 1995, the Euless City Council held a public hearing on the proposed tax rate; 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; and NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS: SECTION 1 THAT the official tax rate for the City of Euless for the calendar year 1995 be and the same is hereby adopted by the Euless City Council as hereinafter set forth. SECTION 2 THAT there shall be and there is hereby levied the following taxes on each one hundred dollars ($100.00) valuation on all taxable property within the City of Euless, Texas, to be assessed and collected by the Tax Assessor and Collector for the year, and collected for the purposes hereinafter stipulated, to -wit: (a) For the General Fund levied on $100 valuation $0.456229 (b) For the Interest and Sinking Fund levied on the $100 valuation $0.149771 Total Lew $0.606 262 SECTION 3 Imp AT 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 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: fora disability rating of An a per ption of up to: at least but not greater than $1,500 of the assessed value 10% 30% $2,000 of the assessed value 31% 50% $2,500 51% 70% $3,000 of the assessed value 70% and over SECTION 6 That the taxes assessed and levied hereby are due and payable on October 1, 1995 and shall be payable not later than January 31, 1996. 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. 263 SECTION 9 Effective Date. This ordinance shall be in full force and effect and after its passage as provided by the Euless City Charter and the laws of the State of Texas. PRESENTED AND APPROVED after First and Final Reading at a regular meeting of the Euless City Council on the 12th day of September, 1995, by a vote of 6 ayes, o nays, and 0 abstentions. ATTES (A/7/i/ Susan Crim, 6MC, City Secretary land, City Attorney APPROVED: ( Mary Lib S = eh, Mayor 264 ORDINANCE NO. 1187 ORDINANCE A ENDING CHAPTER 30 "FEES", SECTION 3 1. "DRAINAGE CHARGES" OF THE CODE OF ORDINANCES, CI OF EULESS; REPEALING ALL ORDINANCES AND PARTS OF ORDINANCES IN CONFLICT HEREWITH AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Council of the City of Euless, Texas, to protect the public health and safety from loss of life and property caused by surface water overflows and surface water stagnation, has heretofore, pursuant to legislative authority, established a Municipal Drainage Utility System within the municipal boundaries of the City of Euless, Texas, and desires, also pursuant to legislative authority, to establish fees, together with the assessment, levy and collection thereof, to finance and fund such Municipal Drainage Utility System; and WHEREAS, the City Council of the City of Euless, Texas, finds that the basis for the drainage charges set forth herein is directly related to drainage; and WHEREAS, the City Council of the City of Euless, Texas, finds that the classification of benefited properties set forth herein is nondiscriminatory, equitable and reasonable; and WHEREAS, the City Council of the City of Euless, Texas, in setting the schedule of charges for drainage services set forth hereinbelow, has based its calculations upon an inventory of the lots and tracts within the municipal boundaries of the City of Euless, Texas; and WHER S, in setting such schedule of charges for drainage service, the City Council of the City of Euless, Texas, has considered the uses made of the benefited properties, using official zoning maps of the City of Euless, Texas, for that purpose, and has also considered the size and topography of the parcels of benefited property in assessing the drainage charges set forth hereinbelow; and WHEREAS, the City Council of the City of Euless, Texas, finds that the schedule of charges set forth hereinbelow, and the rates upon which such schedule of charges was calculated, are equitable for similar services in all areas of the City of Euless, Texas. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS: SECTION 1 THAT the schedule of charges for drainage services furnished or caused to be furnished by the City as set out in Chapter 30 "Fees", Section 30.41 "Drainage charges" of the Code of Ordinances, City of Euless, be the same hereby amended to read as follows: 265 The following schedule of drainage charges is hereby levied against all real property lying within the city subject to drainage charges under V.T.C.A., Local Govemment Code ¶ 402.041 et seq. (1) Basic drainage charge. The monthly drainage rate is hereby established at $18.94 per impervious acre of land. This rate may be modified by the city council from time to time by a modification of such Basic Drainage Charge. Impervious land area shall be calculated by multiplying the acreage of the parcel by the runoff coefficient for the particular land use as specified in subsection (3) of this section. (2) Single-family residential. The same monthly drainage charge is hereby established for each single-family residential lot of Tess than five acres. This monthly charge shall equal the existing average single-family lot area (0.22 acre) multiplied by both the runoff coefficient for single-family (i.e. 60%) and the rate established in subsection (1) of this section ($18.94). The monthly municipal drainage utility charge for each single-family residential lot of Tess than five acres is hereby levied at $2.50. (3) Other. All other Tots, tracts and parcels of land within the City of Euless shall be charged on the basis of the acreage contained in such lot, tract or parcel of land, and the use made of such property in accordance with the following schedule of drainage charges, which are hereby levied against all such remaining lots, tracts and parcels of land with the City; provided, however, that the owner of any land covered by this subsection may appeal the runoff coefficient to be applied to his property to the City Engineer who may, as a result of such appeal, alter or adjust the runoff coefficient to be applied to that property. Monthly Runoff Charge Land Use Coefficient Rate per Acre Vacant Land N/A N/A $0.00 Park Land and Open Space 0.35 $18.94 $6.63 Church/Governmental 0.80 $18.94 $15.15 School 0.65 $18.94 $12.31 Hospital 0.80 $18.94 $15.15 Residential Lots (5 acres or more) 0.60 $18.94 $11.36 Multifamily 0.80 $18.94 $15.15 Business/Industrial 0.95 $18.94 $17.99 266 SECTION 2 ALL ordinances or parts of ordinances in conflict with any provisions of this ordinance are hereby repealed. SECTION 3 EFFECTIVE DATE. This ordinance shall be in full force and effect October 1, 1995 after its passage and publication as provided by the Euless City Charter and the laws of the State of Texas. PRESENTED AND APPROVED on First and Final Reading at a regular meeting of the Euless City council on the 12th day of September, 1995, by a vote of 5 ayes, 1 nays, and 0 abstentions. usan Crim, F MC, City Secretary APPROVED: Mary Lib aleh, Mayor 267 ORDINANCE NO. 1183 AN ORDINANCE ADOPTING THE OFFICIAL OPERATING AND CAPITAL BUDGET FOR THE CITY OF EULESS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 1995, AND ENDING SEPTEMBER 30, 1996; AND AMENDING THE BUDGET FOR FISCAL YEAR BEGINNING OCTOBER 1, 1994, AND ENDING SEPTEMBER 30, 1995; PROVIDING FOR THE INVESTMENTS OF FUNDS; PROVIDING FOR PUBLICATION AND AN EFFECTIVE DATE. WHEREAS, on August 22nd, 1995, the Euless City Council held a Public Hearing on its proposed budget for the fiscal year beginning October 1, 1995, and ending September 30, 1996; and WHEREAS, the proposed budget was on file in the office of the City Secretary of the City of Euless since July 31, 1995, 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, 1995, and ending September 30, 1996, 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: 268 General Fund Water & Sewer Fund General Obligation Debt Fund Hotel/Motel Fleet Maintenance Fund Insurance Fund Workers Comp Insurance Risk Management City Engineer Equipment Replacement Fund Programs & Special Events Police Drug Fund Drainage Utility Cash & Debt Water & Sewer Revenue Debt Fund FY 1995 Revised FY 1996 (Expenditures) (Expenditures) $12,611,793 $14,929,872 $8, 7 33, 934 $11, 267, 091 $1, 650, 071 $1, 660, 666 $108,256 $396,582 $530,363 $558,403 $1,218,000 $1,195,743 $272,764 $301,777 $315,508 $356,466 $84, 567 $88,447 $245,700 $388,500 $537,437 $687,546 $257,208 $436,440 $621,904 $295,322 $47,248 $60,000 $522,921 $536,205 THAT the sums below are hereby appropriated from the capital fund for Fiscal Year 1995-96 for the payment of expenditures on behalf of the city government as established in the approved budget document: Water & Sewer Capital Fund Streets Capital Fund Parks Capital Fund Drainage Capital Fund Fire Half Cent Sales Tax FY1995 Revised (Expenditures) SECTION 3 $455,000 $270,000 N/A $350,000 N/A $12,099,053 FY 1996 (Expenditures) $1,300,000 N/A N/A N/A N/A $ 500,000 T� T 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 269 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 22nd day of August, 1995; by a vote of 6 ayes, 0 nays, and o abstentions. ATTEST: Susan Crim, CMC, City Secretary APPROVED AS TO FORM: Pity Attorney APPROVED: LO) kJ. — Mary Lib eh, Mayor 270 This page intentionally left blank. Libraries: Infrastructure for the mind. i*\\ \-\\N\ ® i 1995 Effective Tax Rate Worksheet City of Euless 1.1994 total taxable value. Enter amount of 1993 taxable value on 1. tax roll.Include any adjustments since last year's certification. Includes the taxable value of over-65 homesteads. 994,618,585 2. School districts 2. 0 3. Preliminary 1994 adjusted taxable value.(subtract 2 from 1) 3. 994,618,585 4.1994 total tax rate. (per $100 valuation 4. 0.616000 5. 1994 taxable value lost -court appeals of ARB decisions reduced 5. 1994 appraised value A. Original 1994 ARB values 3,545,806 B. 1994 values resulting from final court decisions: 3,201,253 C. 1994 value loss, Subtract B from A: 344,553 6.1994 taxable value, adjusted for court -ordered reductions 6. Add line 3 and line 5c. 994,963,138 7.1994 taxable value of property in territory the unit deannexed 7. after January 1, 1994 0 8.1994 taxable value lost because property first qualified for an 8. exemption in 1995. 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. Value lost due to freeport exemptions tax abatements should not be included. A. Absolute exemptions. Use 1994 market value: 1,225,456 B. Partial exemptions, 1995 exemptions amount or percentage exemptions times 1994 value: 7,590,000 C. Value loss, Total of A & B 8,815,456 9.1994 taxable value lost because property first qualified for 9. agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/scenic appraisal, or public access airport special appraisal in 1994. Use only properties that first qualified in 1995 : do not use those that qualified in 1994 A. 1994 market value: B. 1995 productivity or special appraised value: C. Value loss. Subtract B. from A. 0 10. Total adjustments for lost value. Add lines 7, 8c and 9c. 10. 8,815,456 11.1994 adjusted taxable value. Subtract line 10 from line 6 11. 986,147,682 12. Adj 1994 tax levy. Multiply line 4 & line 11, divide by 100. 12. 6,074,670 13. Total 1995 taxable value on the 1995 certified appraisal roll 13. Counties should include intangible and railroad rolling stock values (certified by State Controller). This value includes the taxable value of over-65 homesteads. 1,056,473,654 14. 1995 taxable values of properties under protest. The chief 14. appraiser certifies a list of properties still under ARB protest It 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. 18,943,569 15. School districts 15. 0 16.1995 total taxable value. Add line 13 and 14. Subtract 15 16. 1,075,417,223 17. Total 1995 taxable value of properties in territory annexed 17. since 1/1/94. Include both real and personal property 0 18. Total 1995 taxable value of new improvements and new personal 18. property located in new improvements."New"=item was not on the appraisal roll in 1994. An improvement is a bldg, 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 1/1/94, and (2) be 271 located in a new improvement. New improvements do not include mineral interests produced for the first time, omitted property that is back assessed, increased appraisals on existing property or new improvements located in tax abatements. 15,445,076 19. Total adjustments to the 1995 taxable value. Add 17 & 18. 19. 15,445,076 20.1995 adjusted taxable value. Subtract 19 from 16. 20. 1,059,972,147 21.1995 effective tax rate. Divide lines 12 by 20; multiply by 100. 21. 0.573097 22. Counties Only. 22. N/A 23.1994 maintenance and operations tax rate. 23. 0.454438 24.1994 adjusted taxable value. Enter the amount from 11. 24. 986,147,682 25.1994 maintenance and operations tax levy. 25. A. Multiply lines 23 & 24 then divide by 100. 4,481,430 B. Cities and counties with additional sales tax. Amount of additional sales tax collected on maintenance and operations in 1991. Enter amount collected for 1991 fiscal year, if any. Other units enter "0". 0 C. School Districts 0 D. Counties: 0 E. Total of A., B., C. and D. 4,481,430 26.1995 effective maintenance and operations rate. Divide 25e by 20 26. and multiply by 100. 0.422788 27.1995 rollback maint. & oper. rate. County, cities, county ed. 27. districts and other: Multiply line 26 by 1.08. 0.456611 28. Total 1995 debt to be paid with property taxes and additional 28. sales tax revenue. "Debt" = 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 maint. & oper. 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. Only amounts that will be paid from property tax revenue (or additional sales tax revenue) should be included. Do not include CAD budget payments. The debt should also listed in "Schedule B: Debt Service". If using unencumbered funds, subtract unencumbered fund amount used from total debt and list remainder here. Less $50,000 1,610,666 29. Certified 1995 excess debt collections. Enter amount certified 29. by collector. 0 30. Adjusted 1995 debt service. Subtract line 29 from 28. 30. 1,610,666 31. Certified 1995 anticipated collection rate. Enter the rate certi- 31. fled by the collector. If the rate is 100% or greater, enter 100% 100.00% 32.1995 debt service adjusted for collections. Divide 30 by 31 32. 1,610,666 33.1995 total taxable value. Enter the amount on 16. 33. 1,075,417,223 34.1995 debt tax rate. Divide lines 32 by 33 and multiply by 100 34. 0.149771 35.1995 rollback tax rate. Add 27 and 34. 35. 0.60e382 272 This page intentionally left blank. Libraries: Infrastructure for the mind. Capital Equipment Purchases 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 these approved capital items are 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 Debt Schedule section). The following capital items are prioritized with rankings from departments and the City Manager. Rankings of"1" are those items that should be funded in FY 95/96. Those items ranked as "2" should be funded in FY 95/96 if funding is available. Items ranked "3" are needed capital items but can wait until future fiscal years. 273 Fund 1/2 Cent Library 1/2 Cent Library 1/2 Cent Library 1/2 Cent Park 1/2 Cent Park 1/2 Cent Park Cash & Debt 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 d:\123\wk\95-96\sort.wk4 Dept Community Services Administrative Services Community Services Community Services Community Services Community Services Finance Police Community Services Non -Dept Police City Engineer Police Police Police City Engineer Police Information Services Fire Information Services Administrative Services Police Finance Fire City Engineer Police Administrative Services Information Services Administrative Services Public Works & Dev Information Services Community Services Public Works & Dev Fire Fire Police Non- Dept Police Non -Dept Administrative Services Non -Dept Division Library Facility Maintenance Library Parks Swimming Pools Swimming Pools Cash Debt Service Parks Non -Dept Detention Engineering Service Patrol Service Engineering Patrol Data Processing Fire Marshal Data Processing Facility Maintenance Patrol Accounting Emergency Mgmt Engineering Patrol Fleet Service & Replacement Data Processing Facility Maintenance Animal Control Data Processing Library Inspection Suppression Adminsitration Police Administration Non -Dept Service Non -Dept Facility Maintenance Non -Dept CAPITAL Program Description Program Program Totals Dept. CMO Type ICD ROM Childrens Information 1Campus Security Lighting ICD ROM Magazine Access Upgrade Bleachers Pool Painting Lounge Chairs [Investment tracking Software Mugshot Cabinet Lightbar & Phone Unit 328 Video Camera Computer upgrade AubCAD Upgrades 2 Excel High Back Chairs 3 Bicycles Microfilm Cabinet Software Upgrades 2 PCs. Software, & Printer PC's for Administration Two Computers PC Application Software Alarm/panic system Bldg A, B, C Intoxilvzer 5000 Four 486 PCs Public Alert System Cal Comp Plotter 3 Radar Guns Altemtive fuel station / cony. File Server for Fiscal & Human Resources Boiler and Chiller repairs Incenerator Network/System Connections Microfiche Film Reader/Printer Vehicle for Code Officer SCBA Purchase One- Time Overtime - Paramedic Training Cinetronic Laser/Live System ADA Requirements Digital Recording System Bldg B & C Remodeling (4) ac/heater package units Fleet Transfer 08/22/95 Cost Rank Rank Capital $8,320 $8,320 2 1 Capital $15,000 $23,320 1 1 Captial $13,170 $36,490 1 1 Capital $1,800 $1,800 2 1 Capital $4,000 $5,800 1 1 Capital 1 $5,000 $10,800 1 1 Capital I $8,000 I $8,000 Capital $1,050 $1,050 1 1 Capital $1,450 $2,500 1 1 Capital $1,500 $4,000 1 1 Capital $1,600 $5.600 2 1 Capital $2,000 $7,600 1 1 Capital $2,100 $9,700 2 1 Capital $2,400 $12,100 1 1 Capital $2,500 $14,600 1 1 Capital $2,500 $17,100 1 1 Capital $4,000 $21,100 1 1 Capital $4,776 $25,876 1 1 Capital $5,000 $30,876 2 1 Capital $5,340 $36,216 1 1 Capital $6,000 $42,216 2 1 Capital $6,610 $48,826 1 1 Capital $6,800 $55,626 1 1 Capital $7,000 $62,626 2 1 Capital $7,500 $70,126 1 1 Capital $7,500 $77,626 1 1 Capital $8,000 $85,626 1 1 Capital $8,800 $94,426 1 1 Capital $12,000 $106,426 1 1 Capital $12,000 $118,426 1 1 Capital $12,200 $130,626 2 1 Capital $12,300 $142,926 1 1 Captial $13,000 $155,926 1 1 Capital $13,750 $169,676 1 1 Capital $15,000 $184,676 1 1 Capital $18,115 $202,791 2 1 Capital $20,000 $222,791 1 1 Capital $22,607 $245,398 1 1 Capital $25,000 $270,398 1 1 Capital $25,000 $295,398 1 1 Capital $25,000 $320,398 1 1 1 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 Hotel Motel Hotel Motel Police Drug Fund Police Drug Fund Police Drug Fund Police Drug Fund Risk Management Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Water & Sewer Dept Non -Dept Public Works & Dev Finance Fire Administrative Services Administrative Services Police Non -Dept Community Services Community Services Fire Betterment Fund Non -Dept Non -Dept Police Police Police Non -Dept Staff Services City Engineer Administrative Services Non -Dept Administrative Services Non -Dept Administrative Services Non -Dept Non -Dept Non -Dept Non -Dept Non -Dept Non -Dept Non -Dept Division Non -Dept Inspection Service Accounting EMS Fleet Service & Replacement Facility Maintenance Service Non -Dept Parks Recreation Suppression Non -Dept Non -Dept Non -Dept Police Administration Police Administration Patrol Non -Dept Risk Management Engineering Fleet Service & Replacement Non -Dept Facitlity Maintenance Non -Dept Fleet Service & Replacement Non -Dept Non -Dept Non -Dept Non -Dept Non -Dept Non -Dept Non -Dept CAPITAL, Program Description IRadio System IPennittinq Computer Package (System 36 Upgrade & Peripheral Equipment IHeart Monitors (3)\Cot replacement Upgrade Fuel Tanks & Pumps Roof Repairs - Library CRIMES Fire Truck Reserve Transfer to Park 1/2 Construction Computer & Programs Signal System - Opticom Fuller House Fuller House Transfer/Golf Course Clubhouse Computer Maintenance AS400 Standardize Duty Weapons 3 Additional Police Cars Radio System TDD Phones Flat Files Alterntive fuel station / conv. Radio System Campus Security Lighting Fleet Transfer Upgrade fuel tanks and pumps Transfer to CIP Add to Computer Fund Transfer to Debt Reserve Bldg b & C Remodeling ADA Requirements CIP Misc TRA Reserve Program Program Totals Dept. Type Cost Rank CMO Rank Capital $26,000 $346,398 1 1 Capital $56,400 $402,798 1 1 Capital $50,000 $452,798 1 1 Capital $50,500 $503,298 1 1 Capital $57,500 $560,798 1 1 Capital $75,000 $635,798 1 1 Capital $78,176 $713,974 1 1 Capital $202,000 $915,974 1 1 Capital $500,000 I$1,415,974 1 1 Capital $35,000 $1,450,974 1 2 Capital $61,893 1,512,867 2 3 Capital $10,000 1,522,867 1 1 Capital $40,000 1 $40,000 1 1 Capital $200,000 1 $240,000 1 1 Capital $18,000 $18,000 1 1 Capital $55,327 $73,327 1 1 Capital $97,065 $170,392 1 1 Capital $132,200 $302,592 1 1 Capital $1,800 $1,800 1 1 Capital $3,500 $3,500 1 1 Capital $8,000 $11,500 1 1 Capital $8,200 $19,700 1 1 Capital $15,000 $34,700 1 1 Capital $25,000 $59,700 1 1 Capital $57,500 $117,200 1 1 Capital $100,000 $217,200 1 1 Capital $100,000 $317,200 1 1 Capital $53,550 $370,750 1 1 Capital $175,000 $545,750 1 1 Capital $20,000 $565,750 1 1 Capital $1,200,000 $1,765,750 1 1 Capital $250,000 $2,015,750 1 1 d:\123\wk\95-96\sort.wk4 08/22/95 2 :..1. :411 - 4 A "Euless -- A City on the .4. 11 row at I Index Accounting, page 72 Actual vs. Budget, General Fund, page 30 Administration, page 58 Administrative Services, page 101 All Other Operating Funds, page 53 Animal Control, page 124 Annual Debt Service, page 218 Arbor Daze Festival, page 167 Average Home Value & Typical Tax Bill, page 35 Average Homeowner, page 37 Basis of Accounting, page 252 Benefits & Insurance, page 181 Betterment Fund, page 131 Boards & Commissions Bond Rating History, page 217 Bonds, GO Refunding Series 1985-A, page 220 Bonds, GO Refunding Series 1993, page 226 Bonds, GO Series 1986, page 221 Bonds, GO Series 1988, page 222 Budget Amendment Ordinance, page 259 Budget Assumptions, page 7 Budget Message, page 21 Budget Ordinance, page 268 Budget Process, page 8 Budget Schedule, page 9 Capital Budget and Program, page 193 Capital Improvement Projects, page 194 Capital Improvement Program Drainage Utility Projects, page 202 Capital Improvement Program Street & Hwy Projects, page 201 Capital Improvement Program Water & Sewer Projects, page 200 Capital Improvement Projects, page 194 Capital Improvements - City Engineer, page 198 Case Volume Analysis, Municipal Court, page 44 Cash & Debt Management, page 191 Certificates of Obligation 1990, page 224 Certificates of Obligation Series 1989, page 223 City Engineer - General Fund, page 106 City Officials City Secretary's Office, page 60 Composition of Debt Service, page 219 Cost of City Services, page 27 Current Capital Projects Funds, page 197 Data Processing, page 63 Drainage Fees Ordinance, page 265 Drainage Utility Bonds, Composition of Debt Service, page 233 Drainage Utility Maintenance, page 169 Drainage Utility System CIP Fund, page 208 Drainage Utility System Debt, page 171 Drug Enforcement Agency, page 177 Effective Tax Rate Worksheet, page 271 Engineering - Water & Sewer, page 145 Environmental Health, page 126 Euless Development Corporation Operations, page 179 Every Week in Euless, page 6 Excerpts from Charter, page 11 Expenditure Sources, General Fund, page 45 Expenditure Sources, Water & Sewer, page 50 Expenditure Trends, Water & Sewer, page 52 Expenditures -Operating Budget Summary, page 32 Explanation of Proceeds, page 211 Facilities Maintenance, page 103 Finance/Budget, page 68 Fire - Emergency Management, page 90 Fire - Emergency Medical Service, page 94 Fire Department Administration, page 92 Fire Education & Prevention, page 98 Fire Marshal's Office, page 88 Fire Suppression, page 96 Fiscal Policies, page 13 Fleet Replacement, Annual Purchases, page 189 Fleet Service, page 161 Fleet Service - Outside Repairs, page 163 Franchise Tax Revenues, Summary, page 42 Fund Balance Summary, page 54 Fund Relationships, page 253 FY96 Budget Process, page 10 General Fund, Actual vs. Budget, page 30 General Fund Expenditure Sources, page 45 General Fund Expenditures, page 46 General Fund Expenditures Multi -Year, page 47 General Fund Per Capita Expenditures, page 48 General Fund Revenue Sources, page 34 General Obligation Debt, page 133 GFOA Distinguished Budget Award GIS, page 136 Glossary of Terms, page 255 GO Bonds Series 1986, page 221 GO Bonds Series 1988, page 222 GO Refunding Bonds 1985-A, page 220 GO Refunding Bonds Series 1993, page 226 Half -Cent Sales Tax CIP Fund, page 210 Half -Cent Sales Tax Fund, page 212 Historical Property Taxes, page 35 Hotel/Motel Tax, page 175 Inspection Services, page 122 Introduction to Debt, page 214 Itemized Capital List, page 274 Leisure Services, page 109 Library, page 115 Long Range Issuance Schedules, page 216 Mayor & City Council Budget, page 56 Meter Reading, page 156 Mission Statement, page 3 Monthly Service Charges, page 28 Municipal Court, Case Volume Analysis, page 44 Municipal Court of Record, page 70 Municipal Court Revenues, page 43 Municipal Drainage Utility System Revenue Bonds, Series 1991, page 234 Nondepartmental, General Fund, page 129 Nondepartmental, Water & Sewer, page 159 Operating Budget Suunmary-Expenditures, page 32 Operating Budget Summary -Revenues, page 31 Operating Funds - All Other, page 53 Ordinance, Budget, page 268 Ordinance, Budget Amendment, page 259 Ordinance, Drainage Fees, page 265 Ordinance, Tax Rate, page 262 Ordinance, Tax Roll, page 257 Organization Chart, page 5 Parks, page 111 Parks CIP Fund, page 209 Per Capita Expenditures, General Fund, page 48 Personnel, page 65 Personnel Counts by Department, page 237 Personnel Counts by Fund, page 238 Personnel Counts by Job Title, page 239 Planning, page 118 Police Administration, page 77 Police Criminal Investigation Division, page 81 Police Detention, page 85 Police Patrol, page 79 Police Service, page 83 Programs & Special Events, page 165 Property Tax Revenues, Year to Date Collection Review, page 39 Property Taxes, page 36 Property Taxes, Rates, page 38 Public Property Finance Contractual Obligations, Series 1992, page 225 Purchasing, page 74 Recycling, page 142 Revenue Sources, General Fund, page 34 Revenue Sources, Water & Sewer, page 49 Revenue Trends, page 33 Revenues, Municipal Court, page 43 Revenues -Operating Budget Summary, page 31 Risk Management, Safety & Liability Insurance, page 183 Sales Tax Revenue Bond, Composition of Debt Service, page 235 Sales Tax Revenue Bonds Series 1994, page 236 Sales Tax Revenues, Summary, page 41 Sewage & Treatment, page 152 Street Maintenance, page 120 Streets CIP Fund, page 207 Summary of Sales Tax Revenues, page 41 Summary of Franchise Tax Revenues, page 42 Swimming Pools, page 113 Tax Rate and Taxable Valuation, page 40 Tax Rate Ordinance, page 262 Tax Roll Ordinance, page 257 Tree City USA, page 4 Trinity River Authority Contractual Obligation, page 231 Trinity River Authority of Texas Revenue Bonds Series 69-C, page 232 Turnover by Job Family, page 249 Typical Tax Bill & Average Home Value, page 35 Utility Engineering, page 154 Vehicle & Equipment Replacement, page 187 Water & Sewer CIP Fund, page 206 Water & Sewer Debt Service, page 173 Water & Sewer Expenditure Sources, page 50 Water & Sewer Expenditure Trends, page 52 Water & Sewer Fund, page 51 Water & Sewer Revenue Bond Analysis, Reserve Philosophy, page 204 Water & Sewer Revenue Bonds, page 227 Water & Sewer Revenue Sources, page 49 Water & Sewer System Revenue Bonds Series 1965, page 228 Water & Sewer System Revenue Refunding Bonds Series 1967 Water Billing Office, page 139 Water Distribution, page 150 Water Production, page 148 Waterworks & Sewer System Revenue Refunding Bonds 1991, page 230 Welcome, City of Euless, Texas, page 1 Where does the money come from? page 29 Where does the money go? page 29 Worker's Compensation Insurance, page 185