HomeMy WebLinkAboutFY 1965 Annual Financial Report - AuditANNUAL FINANCIAL REPORT
OF THE
CITY OF EULESS, TEXAS
FISCAL YEAR ENDED SEPTEMBER 30, 1965
ARTHUR YOUNG & COMPANY
REPORT
THE MUNICIPAL FINANCE OFFICERS ASSOCIATION
OF THE UNITED STATES AND CANADA
Certifiers tljat
THE ANNUAL FINANCIAL REPORT OF
The City of Cuiess, Texas
For the fiscal year elided Septoiier 30,196+
CONFORMS TO THE PRINCIPLES AND STANDARDS OF
PUBLIC FINANCIAL REPORTING AS PROMULGATED BY THE
j1unicipat ,Tinance ®fficero Zt000ciation
AND THE
,2ationat Committee on Q5obernmentat Ztccounting
Presented January 13, 1965.
Chairman, Co mince on Accounting
Executive Director
A Certificate of Conformance is awarded by the Mun'cipal Finance Officers Association
of the United States and Canada only to the governmental unit whose financial report is
judged to substantially conform to the high standards of financial reporting established
by the Association. These standards are contained in publications of the National Com-
mittee on Governmental Accounting.
Exhibit A
Exhibit A-1
Exhibit A-2
Exhibit A-3
CONTENTS
Letter of transmittal
Report of certified public accountants
Financial statements
General Fund
Balance sheet
Analysis of changes in unappropriated
surplus
Statement of revenue receipts
estimated and actual
Statement of expenditures and
encumbrances compared with
appropriations
Page
1- 3
4
5
6- 7
8-21
Bond Funds
Exhibit B Balance sheet 22
Statement of cash receipts and
Exhibit B-1 disbursements 22
Exhibit B-2 Statement of expenditures compared
with appropriations 23
Exhibit C
Exhibit C-1
Exhibit C-2
Exhibit C-3
Exhibit D
Exhibit E
Exhibit E-1
Interest and Redemption Fund
Balance sheet
Analysis of changes in reserve for
retirement of general bonded debt
Statement of income
Statement of cash receipts and
disbursements
24
24
25
25
Water and Sewer Fund
Balance sheet 26-27
Notes to balance sheet 28
Trust and Agency Fund
Balance sheet
Statement of cash receipts and
disbursements
29
29
Exhibit F
Exhibit F-1
Exhibit F-2
Exhibit G
Table 1
Table 2
Table 3
Table 4
Table 5
Table 6
Table I
Table II
Table III
Table IV
Table V
Table VI
Table VII
Table VIII
CONTENTS
General Fixed Assets
Statement of general fixed assets
Statement of changes in general
fixed assets by sources
Statement of general fixed assets
classified by departments
General Bonded Debt and Interest
Statement of general bonded
debt and interest
Supplementary information
Combined statements for unrelated funds:
Combined balance sheet - all funds
Summary of cash receipts and
disbursements
Statement of changes in taxes
receivable
Statement of taxes receivable -
by funds
Statement of investments
Statement of utility and general
bonds payable
Statistical data
Tax levies and tax collections
Tax rates and tax levies
Revenues - other than property taxes
Expenditures for selected functions
Bonds other than water and sewer
revenue debt service charges
Revenue water and sewer bonds debt
service charges
Insurance in force
Miscellaneous statistical facts
Page
30
31
31
32
33-34
35
36
36
37
38-39
40-41
42
43
44
45
46
47
48-49
City of
EULESS, TEXAS
BUTLER 3-1526
201 W. EULESS BLVD. 76039
November 15, 1965
Honorable W. G. Fuller, Mayor
and City Council
City of Euless
Euless, Texas
Gentlemen:
Submitted herewith is the annual financial report of the City
of Euless for the fiscal year ended September 30, 1965. This report
conforms to the principles and standards of public financial reporting
as promulgated by the Municipal Finance Officers Association and the
National Committee on Governmental Accounting. Included in this
report are the comments and opinion of the City's independent auditors,
Arthur Young & Company.
These financial reports contain balance sheets and subsidiary
exhibits and tables reflecting the revenues, expenditures, investments,
fixed assets and bonded debt of the various funds of the City. In the
General Fund and all other funds except Utility, the City uses a modi-
fied cash basis of accounting, wherein revenues are reported primarily
on a cash basis and expenditures on an accrual basis. The Utility
Fund reports both revenues and expenditures on the accrual basis.
Depreciation on the depreciable property of the Utility Fund will be
computed upon the expected useful life of the assets.
All operating funds of the City function under an annual
budget which shows the estimated revenues and authorized expenditures
by funds.
Respectfully submitted,
Mrs. Vada Ferris
City Secretary
ARTHUR YOUNG & COMPANY
CERTIFIED PUBLIC ACCOUNTANTS
U. 5. A.,CANADA, MEXICO, SOUTH AMERICA
GREAT BRITAIN, CONTINENTAL EUROPE
MIDDLE EAST, SOUTH A FRICA,AUSTRALIA
Honorable W. G. Fuller, Mayor
and City Council
City of Euless
Euless, Texas
Gentlemen:
1000 CONTINENTAL NATIONAL BANK BUILDING
FORT WORTH,TEXAS
Scope of Examination
We have examined the balance sheets of the various funds
of the City of Euless, Texas, as of September 30, 1965 and the
related statements of revenue, expenditures and surplus for the
fiscal year then ended. Our examination was made in accordance
with generally accepted auditing standards and accordingly included
such tests of the accounting records and such other auditing pro-
cedures as we considered necessary in the circumstances.
Summary of Findings of the Audit
The accounts and records of the City of Euless are
maintained in conformance with the standards recommended by the
National Committee on Municipal Accounting of the Municipal Finance
Officers Association. All operating funds function under a budget
prepared annually. Encumbrance procedures are those specified by
standard municipal accounting. In the General Fund and all other
funds, except Utility, the City uses a modified cash basis of
accounting wherein revenues are reported primarily on a cash basis
and expenditures on an accrual basis. The Utility Fund reports
both revenues and expenditures on the accrual basis.
In accordance with established accounting practices for
municipalities no provision has been made for depreciation of
physical properties other than properties of the Water and Sewer
Fund, which is a self-supporting activity.
The City of Euless acquired the physical properties and
the operation of the Water and Sewer System from Municipal Service
Company of Texas on September 3, 1965. This acquisition included
the physical properties and water and sewer franchises which
served the City of Euless, the Town of Bedford and some surround-
ing areas. The City of Euless issued Water and Sewer Revenue
Bonds in the principal amount of $5,800,000 in payment of this
purchase. The first revenues from operating the system were
2
recorded on the City's books after September 30, 1965,
ary billing date; therefore, no statements of revenue,
and surplus have been prepared for the partial month's
the Water and Sewer System.
the custom -
expenditures
operation of
The City has fully complied with the provisions of the
Water and Sewer Revenue Bond indentures. In conformance with
these provisions, insurance coverage of the City is contained in
a schedule included herein.
Funds deposited in depository banks are secured by
pledges of U. S. Securities.
The significant changes during the year in the principal
operating funds may be summarized as follows:
General Fund
Year ended
September 30,
1965 1964
Cash and investments $39,320
Encumbrances 3,946
Payroll taxes payable 6,767
Net available cash
Unappropriated surplus
Cash
Earned surplus
$28,025
2,494
4,175
$28,607 $21,356
$46,698 $21,456
Water and Sewer Fund
Year ended
September 30,
1965 1964
Increase
(decrease)
$11,295
1,452
2,592
$ 7,251
$25,242
Increase
(decrease)
$53,240 $ -0- $53,240
($11,400)•$ -0- ($112400)
Opinion
In our opinion, the accompanying balance sheets and
statements of revenue, expenditures and surplus present fairly the
financial position of the various funds of the City of Euless,
Texas, at September 30, 1965 and the results of operations for
the fiscal year then ended, in conformity with generally accepted
governmental accounting principles applied on a basis consistent
with that of the preceding year.
3
The accompanying supplementary information has been
subjected to the tests and other auditing procedures applied in
the examination of the financial statements mentioned above and,
in our opinion, is fairly stated in all respects material in
relation to the financial statements taken as a whole.
November 15, 1965
4
CITY OF EULESS, TEXAS
GENERAL FUND
BALANCE SHEET
September 30, 1965
ASSETS
Cash:
Regular checking account $13,920
Time deposits 10,000
Certificates of deposit 15,000
Petty cash funds 400
39,320
Due from Water and Sewer Fund 18,000
Accounts receivable 91
Taxes receivable 16,658
LIABILITIES, RESERVES AND SURPLUS
Payroll taxes payable
Reserve for encumbrances
Reserve for uncollected taxes
Unappropriated surplus
$74,069
$ 6,767
3,946
16,658
27,371
46,698
$74,069
EXHIBIT A
5
CITY OF EULESS, TEXAS
GENERAL FUND
ANALYSIS OF CHANGES IN UNAPPROPRIATED SURPLUS
Year ended September 30, 1965
Excess or
Estimated Actual (deficiency)
Balance at beginning of year $ 21,456 $ 21,456 $ -0-
Add:
Expenditures in October 1964
for services and materials
received in September 1964 2,494 2,494
Revenues 267,008 288,154 21,146
269,502 290,648 21,146
Deduct:
Encumbrances for services
and materials received in
current year and unpaid at
September 80, 1965 3,946 3,946
Expenditures 294,031 279,460 (14,571)
294,031 283,406 (10,625)
Add:
Expenditures for engineering on
Water and Sewer purchase
included in above expenditures
to be recovered from Water and
Sewer Fund
(3,073) 28,698 31,771
18,000 18,000
Balance at end of year $ (3,073) $ 46,698 $ 49,771
EXHIBIT A-1
6
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF REVENUE RECEIPTS - ESTIMATED AND ACTUAL
Year ended September 30, 1965
Source
General property taxes collected:
Current taxes
Delinquent taxes
Penalty and interest
Gross receipts taxes:
Southwestern Bell
Telephone Company
Texas Power and Light Company
Lone Star Gas Company
Texas Electric Company
Municipal Service Company
Tri-City Cab Company
McCaffity Trash Disposal
Will Jones Trash Disposal
Licenses and permits:
Building permits
Plumbing permits
Electric permits
Heating and air conditioning
permits
Street inspections
Miscellaneous permits
Fines and fees:
Corporation court fines
Estimated
revenue
$180,600
1,881
500
182,981
Actual
revenue
$149,855
33,360
671
183,886
5,000 5,771
13,500 16,094
4,100 4,307
450 483
4,500 5,435
5 17
600 1,076
72 24
28,227 33,207
6,000 4,262
5,000 3,498
5,000 3,891
2,000 867
600 371
500 1,700
19,100 14,589
20,000 21,208
Excess or
(deficiency)
of actual
compared with
estimated
$(30,745)
31,479
171
905
771
2,594
207
33
935
12
476
(48)
4,980
(1,738)
(1,502)
(1,109)
(1,133)
(229)
1,200
(4,511)
1,208
EXHIBIT A-2
7
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF REVEUNE RECEIPTS - ESTIMATED AND ACTUAL
Year ended September 30, 1965
(Continued)
Source
Other revenues:
Library receipts
Tarrant County library
contributions
Dog pound fees
Recreation department
income
Tarrant County fire
association
Interest income
Miscellaneous income
Rental income
GENERAL FUND REVENUES
Estimated Actual
revenue revenue
$ 300
2,000
200
4,500
1,500
8,000
200
555
2,000
734
4,524
1,500
24,780
871
300
16,700 35,264
$267,008 $288,154
Excess or
(deficiency)
of actual
compared with
estimated
255
534
24
16,780
671
300
18,564
$ 21,146
EXHIBIT A-2
8
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
EXHIBIT A-3
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
Appropriations
General Government:
Administrative:
Supervision $ 12,120
Clerical 3,390
Extra help 1,000
Office supplies 750
Janitorial supplies 25
Furniture, fixtures and furnishings 200
Machinery, tools and implements 200
Instruments and apparatus 50
Communications 900
Hire of equipment 1,200
Special services
Advertising 1,000
Travel expense and meetings 2,500
Association dues and subscriptions 250
Electric 200
Water 18
Gas 75
Other (elections) 100
Capital outlay:
Land purchase
Furniture, fixtures and
furnishings 800
24,778
Non -departmental:
Retirement 6,515
Property and liability insurance 5,000
Group insurance 3,438
Tax office 8,400
Codification 4,500
Audit 600
Engineer and architectural fees 4,000
Rents 2,520
Social security 5,370
40,343
Total General Government 65,121
Reserve for
encumbrances
at beginning
of year
32
37
198
267
468
468
735
9
Encumbrances
outstanding
Unexpended at close
Total Expenditures balance of year
$ 12,120 $ 12,579 $ (459)
3,390 3,384 6
1,000 1,067 (67)
782 1,463 (681)
25 25
200 157 43
200 218 (18)
50 7 43
900 761 139
1,200 1,200
273 (273)
1,000 2,327 (1,327)
2,537 2,032 505
250 303 (53)
398 301 97
18 31 (13)
75 85 (10)
100 151 (51)
11,967 (11,967)
800 978 (178)
25,045 39,284 (14,239)
6,515 586 5,929
5,468 3,903 1,565
3,438 3,038 400
8,400 9,518 (1,118)
4,500 4,500
600 600
4,000 18,268 (14,268)
2,520 2,655 (135)
5,370 4,071 1,299
40,811 42,639 (1,828)
65,856 81,923 (16,067)
EXHIBIT A-3
70
70
70
Unencumbered
balance
$ (459)
6
(67)
(751)
25
43
(18)
43
139
(273)
(1,327)
505
(53)
97
(13)
(10)
(51)
(11,967)
(178)
(14,309)
5,929
1,565
400
(1,118)
4,500
(14,268)
(135)
1,299
(1,828)
(16,137)
10
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
(Continued)
EXHIBIT A-3
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
(Continued)
Appropriations
Law Enforcement:
Police Department:
Supervision $ 7,740
Clerical 5,905
Labor operations 51,080
Labor maintenance 400
Extra help 3,640
Longevity 666
Overtime 3,240
Office supplies 500
Food supplies 25
Wearing apparel 1,200
Motor fuel supplies 4,400
Minor apparatus 150
Janitorial supplies 50
Educational and recreational supplies 25
Other supplies 100
Buildings 200
Furniture, fixtures and furnishings 40
Machinery, tools and implements 100
Motor vehicles repairs 2,050
Signal systems 825
Heating and cooling systems 50
Communications 700
Special services 200
Travel expenses and meetings 1,000
Association dues and subscriptions 105
Support of persons 300
Animal care 200
Electric 600
Water 55
Gas 125
Instruments and apparatus 800
Motor vehicles 2,350
Capital outlay:
Furniture, fixtures and furnishings 150
Signal system 400
Other 100
Reserve for
encumbrances
at beginning
of year
16
223
196
89,471 435
11
Encumbrances
outstanding
Unexpended at close
Total Expenditures balance of year
$ 7,740 $ 7,901 $ (161)
5,905 6,173 (268)
51,080 48,702 2,378
400 232 168
3,640 3,889 (249)
666 635 31
3,240 5,021 (1,781)
500 460 40
41 41
1,200 1,133 67
4,623 3,795 828
150 72 78
50 16 34
25 4 21
100 323 (223)
200 73 127
40 21 19
100 100
2,246 2,411 (165)
825 572 253
50 9 41
700 706 (6)
200 353 (153)
1,000 819 181
105 97 8
300 303 (3)
200 279 (79)
600 500 100
55 62 (7)
125 130 (5)
800 904 (104)
2,350 138 2,212
150 150
400 400
100 365 (265)
89,906 86,498 3,408
EXHIBIT A-3
$
93
5
5
5
2,480
2,588
Unencumbered
balance
$ (161)
(268)
2,378
168
(249)
31
(1,781)
40
41
(26)
828
73
34
21
(223)
127
19
100
(170)
253
41
(6)
(153)
181
8
(3)
(84)
100
(7)
(5)
(104)
(268)
150
(265)
820
12
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
(Continued)
EXHIBIT A-3
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
(Continued)
Appropriations
Law Enforcement: (continued)
Legal and Corporation Court:
Clerical $ 825
Office supplies 800
Judge's salary 1,080
City att9rney's fees 4,800
Travel expense and meetings 200
Association dues and subscriptions 10
Refunds 200
Court costs, jury and witness fees 50
7,965
Total Law Enforcement 97,436
Library:
Supervision 3,420
Labor operations 3,000
Extra help 1,040
Longevity
Office supplies 765
Building - maintenance 600
Books - maintenance 500
Hire of equipment 50
Association dues and subscriptions 10
Electric 200
Gas 25
Capital outlay:
Furniture, fixtures and furnishings 500
Machinery, tools and implements 200
Books 5,000
15,310
Fire Department:
Supervision 4,890
Labor operations 10,320
Overtime 480
Office supplies 50
Wearing apparel 600
Motor fuel supplies 1,400
Reserve for
encumbrances
at beginning
of year
50
50
485
25
13
Encumbrances
outstanding
Unexpended at close
Total Expenditures balance of year
$ 825 $ 761 $ 64
850 598 252
1,080 1,078 2
4,800 8,568 (3,768)
200 200
10 10
200 446 (246)
50 9 41
8.015 11t460 (3,445)
97,921 97,958 (37)
3,420 3,491 (71)
3,000 3,061 (61)
1,040 979 61
23 (23)
765 375 390
600 450 150
525 189 336
50 90 (40)
10 3 7
200 211 (11)
25 31 (6)
500 275 225
200 143 57
5,000 4,771 229
15,335 14,092 1,243
4,890 4,994 (104)
10,320 10,711 (391)
480 480
50 115 (65)
600 735 (135)
1,565 953 612
20
20
2,608
298
313
401
1,012
8
Unencumbered
balance
$ 64
232
2
(3,768)
200
10
(246)
41
_ (3,465)
(2,645)
(71)
(61)
61
(23)
92
150
23
(40)
7
(11)
(6)
225
57
(172)
231
(104)
(391)
480
(73)
(135)
612
EXHIBIT A-3
14
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
(Continued)
EXHIBIT A-3
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
(Continued)
Appropriations
Fire Department: (continued)
Minor apparatus $ 300
Janitorial supplies 50
Chemical, medical, surgical 25
Buildings 100
Inst'uments and apparatus 700
Motor vehicles 1,000
Signal systems 500
Communications 350
Travel expenses and meetings 200
Association dues and subscriptions 75
Electric 200
Water 25
Gas 50
Utilities - fire station #2
Capital outlay:
Furniture, fixtures end furnishings 400
Machinery, tools and implements 200
Instruments and apparatus 200
Motor vehicles 2,000
Signal systems 600
Other - hose 1,500
26,215
Engineering Department:
Supervision 1,250
Clerical 520
Labor maintenance 1,675
Office supplies 100
Motor fuel 100
Minor apparatus 100
Machinery, tools and implements 20
Instruments and apparatus 10
Communications 50
Hire of equipment 200
Other 50
Capital outlay:
Furniture, fixtures and furnishings 200
4,275
Reserve for
encumbrances
at beginning
of year
165
15
Unexpended
Total Expenditures balance
Encumbrances
outstanding
at close
of year
Unencumbered
balance
$ 300 $ 292 $ 8 $ 62 $ (54)
50 74 (24) (24)
25 6 19 19
100 206 (106) (106)
700 406 294 294
1,000 946 54 6 48
500 467 33 33
350 416 (66) (66)
200 170 30 30
75 70 5 5
200 211 (11) (11)
25 30 (5) (5)
50 50
64 (64) (64)
400 282 118 118
200 161 39 39
200 200 200
2,000 2,000 2,000
600 507 93 93
1,500 1,352 148 148
26,380 23,218 3,162 76 3,086
1,250 - 1,250 - 1,250
520 409 111 111
1,675 500 1,175 1,175
100 100 100
100 100 100
100 100 100
20 20 20
10 10 10
50 50 50
200 75 125 125
50 50 50
200 200 200
4,275 984 3,291 - 3,291
EXHIBIT A-3
16
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
(Continued)
EXHIBIT A-3
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
(Continued)
Appropriations
Inspection:
Supervision $ 6,000
Clerical 3,525
Labor operations 4,650
Extra help 500
Longevity 108
Office supplies 800
Motor fuel supplies 670
Janitorial supplies 525
Buildings 2,460
Motor vehicles 100
Heating and cooling system 200
Communications 400
Advertising 1,100
Travel expense 200
Association dues and subscriptions 10
Electric 200
Water 18
Gas 25
Capital outlay:
Furniture, fixtures and furnishings 710
Motor vehicles 1,700
Signal system 610
24,511
Street Department:
Supervision 5,400
Labor operation 7,860
Extra help 1,200
Office supplies 50
Motor fuel supplies 1,000
Janitorial supplies 500
Sidewalks, steps, etc. 200
Streets, roads and highways 4,000
Other 500
Reserve for
encumbrances
at beginning
of year
$ 896
57
953
68
5
17
Encumbrances
outstanding
Unexpended at close
Total Expenditures balance of year
$ 6,896 $ 6,125 $ 771
3,525 3,379 146
4,650 4,650
500 485 15
108 108
800 550 250
727 354 373
525 275 250
2,460 2,008 452
100 59 41
200 200
400 393 7
1,100 289 811
200 158 42
10 11 (1)
200 220 (20)
18 21 (3)
25 30 (5)
710 705 5
1,700 1,700
610 610
25,464 15,170 10,294
5,400 5,513 (113)
7,860 7,857 3
1,200 1,293 (93)
50 1 49
1,000 1,131 (131)
500 300 200
200 57 143
4,068 4,059 9
505 445 60
37
72
109
11
50
Unencumbered
balance
$ 771
146
4,650
(22)
178
373
250
452
41
200
7
811
42
(1)
(20)
(3)
(5)
5
1,700
610
10,185
(113)
3
(93)
49
(131)
189
143
9
10
EXHIBIT A-3
18
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
(Continued)
EXHIBIT A-3
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
(Continued)
Appropriations
Street Department: (continued)
Motor vehicles $ 1,000
Communications 131
Travel expenses and meetings 300
Electric 3,600
25,741
Recreation Department:
Supervision 2,000
Clerical 300
Labor operations 6,760
Labor maintenance 675
Office supplies 300
Motor fuel supplies
Minor apparatus
Chemical, medical and surgical 25
Educational and recreational supplies 500
Maintenance of equipment
Other 100
Communications 150
Hire of equipment 500
Association dues and subscriptions
Advertising 100
Travel expense
Rents 1,500
Electric 800
Water 1,075
Wearing apparel
14,785
Park Department:
Supervision 1,200
Labor maintenance 1,360
Extra help 500
Office supplies 60
Wearing apparel 150
Motor fuel 100
Other 50
Motor vehicles 200
Reserve for
encumbrances
at beginning
of year
$ 58
131
19
Encumbrances
outstanding
Unexpended at close
Total Expenditures balance of year
$ 1,058 $ 2,074 $(1,016)
131 165 (34)
300 300
3,600 3,610 (10)
25,872 26,505 (633)
61
Unencumbered
balance
$(1,016)
(34)
300
(10)
(694)
2,000 2,000 - - -
300 300 300
6,760 6,443 317 317
675 202 473 473
300 136 164 164
41 (41) (41)
11 (11) (11)
25 5 20 20
500 554 (54) (54)
19 (19) (19)
100 56 44 44
150 90 60 60
500 500
10 (10) (10)
100 63 37 37
60 (60) (60)
1,500 655 845 845
800 377 423 423
1,075 1,075 1,075
17 (17) (17)
14,785 11,239 3,546 - 3,546
1,200 1,200 - - -
1,360 719 641 641
500 500 500
60 15 45 45
150 150 150
100 80 20 20
50 7 43 10 33
200 6 194 194
EXHIBIT A-3
20
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
(Continued)
EXHIBIT A-3
CITY OF EULESS, TEXAS
GENERAL FUND
STATEMENT OF EXPENDITURES AND ENCUMBRANCES
COMPARED WITH APPROPRIATIONS
Year ended September 30, 1965
(Continued)
Park Department: (continued)
Hire of equipment
Water
Capital outlay:
Furniture, fixtures and furnishings
Machinery, tools and implements
Motor vehicles
Swimming Pool:
Supervision
Labor operations
Office supplies
Wearing apparel
Janitorial supplies
Chemical, medical and
Other supplies
Filtration plants
Machinery, tools and
Communications
Electric
Water
surgical
implements
Appropriations
$
100
25
200
750
1,250
5,945
1,138
7,185
200
1,025
300
300
50
500
1,500
12,198
$291,537
Reserve for
encumbrances
at beginning
of year
$
$2,494
21
Encumbrances
outstanding
Unexpended at close
Total Expenditures balance of year
Unencumbered
balance
$ 100 $ 101 $ (1) $ - $ (1)
25 25 25
200 200 200
750 750 750
1,250 1,250 1,250
5,945 2,128 3,817 10 3,807
1,138 1,138 - - -
7,185 3,302 3,883 3,883
5 (5) (5)
184 (184) (184)
200 41 159 159
1,025 750 275 275
2 (2) (2)
300 300 300
300 26 274 274
50 76 (26) (26)
500 184 316 316
1,500 535 965 965
12,198 6,243 5,955 - 5,955
$224,031 $279,460 $14,571. $3,946 $10,625
EXHIBIT A-3
22
CITY OF EULESS, TEXAS
BOND FUNDS
BALANCE SHEET
September 30, 1965
Street
Improvement
and Public Park and
Drainage Buildings Recreation
ASSETS Total Fund Fund Fund
Cash in bank $ 176,139 $135,770 $ 38,883 $ 1,486
Certificates of
deposit 763,000 246,000 442,000 75,000
$ 939,139 $381,770 $480,883 $ 76,486
LIABILITIES, RESERVES
AND APPROPRIATIONS
Appropriations:
Unencumbered balance $ 939,139 $381,770 $480,883 $ 76,486
EXHIBIT B
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
Year ended September 30, 1965
Balance at beginning
of year
Receipts:
Proceeds from sale
of bonds:
Due from prior
year 1,000,000 430,000 470,000 100,000
Bonds sold this
year 530,000 295,000 160,000 75,000
1,530,000 725,000 630,000 175,000
Disbursements:
Capital outlays 590,861 343,230 149,117 98,514
Balance at end
of year $ 939,139 $381,770 $480,883 $ 76,486
EXHIBIT B-1
23
CITY OF EULESS, TEXAS
BOND FUNDS
STATEMENT OF EXPENDITURES COMPARED WITH APPROPRIATIONS
September 30, 1965
Amount appropriated:
From:
Bonds sold
Total
Street
Improvement
and Public Park and
Drainage Buildings Recreation
Fund Fund Fund
$1,530,000 $725,000 $630,000 $175,000
Less expenditures
of this fiscal
period 590,861 343,230 149,117 98,514
Unexpended balance $ 939,139 $381,770 $480,883 $ 76,486
EXHIBIT B-2
24
Cash in bank
Taxes receivable
CITY OF EULESS, TEXAS
INTEREST AND REDEMPTION FUND
BALANCE SHEET
September 30, 1965
ASSETS
LIABILITIES AND RESERVES
Reserve for uncollected taxes
Reserve for retirement of general
bonded debt
EXHIBIT C
ANALYSIS OF CHANGES IN RESERVE
FOR RETIREMENT OF GENERAL BONDED DEBT
Year ended September 30, 1965
$ 9,347
5,479
$14,826
$ 5,479
9,347
$14,826
Balance at beginning of year $ -0-
Add excess of revenues over
expenditures (Exhibit C-2) 9,347
Balance at end of year $ 9,347
EXHIBIT C-1
25
CITY OF EULESS, TEXAS
INTEREST AND REDEMPTION FUND
STATEMENT OF INCOME
Year ended September 30, 1965
Revenues:
General property taxes and
penalty and interest collected
Expenditures:
Interest on bonds
Matured bonds
$67,180
$37,833
20,000 57,833
Excess of revenues over expenditures $ 9,347
EXHIBIT C-2
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
Year ended September 30, 1965
Balance at beginning of year
Receipts:
General property taxes collected
Disbursements:
Interest on bonds payable
Matured bonds paid
$ -0 -
67,180
$37,833
20,000 57,833
Balance at end of year $ 9,347
EXHIBIT C-3
26
CITY OF EULESS, TEXAS
WATER AND SEWER FUND
BALANCE SHEET
September 30, 1965
EXHIBIT D
CITY OF EULESS, TEXAS
WATER AND SEWER FUND
BALANCE SHEET
September 30, 1965
ASSETS
Current and accrued assets:
Cash:
Systems Fund
Operations and Maintenance Fund
Customers' accounts receivable
Less provision for bad debts
Prepaid expenses (Note 1)
Petty cash
Total current and accrued assets
Meter Deposit Fund:
Cash
Investments
Emergency Fund:
Investments
Revenue Bonds Interest and Redemption Fund:
Cash with fiscal agent for interest
requirements
Cash with fiscal agent for reserve
requirements
Capital Improvements Escrow Fund:
Investments
Utility plant in service: (Note 2)
Land
Water and Sewer System
Equipment
Total utility plant in service
$ 19,988
33,252 $ 53,240
12,294
371 11,923
5,783
100
1,975
51,000
49,500
1,500
20,970
5,520,030
35,000
71,046
52,975
1,000
51,000
200,000
5,576,000
$5,952,021
27
LIABILITIES, RESERVES AND SURPLUS
Current and accrued liabilities:
Franchise and property taxes
payable (Note 3)
Due General Fund for advanced
engineering expense
Total current and accrued liabilities
Customers' meter deposits
Revenue bonds payable
Reserve for retirement of revenue bonds:
For payment of matured coupons
and principal
For reserve requirements
$ 31,446
18,000
49,446
52,975
5,800,000
$ 49,500
1,500 51,000
Reserve for easements, title defects, etc. 10,000
Unappropriated surplus:
Beginning balance
Transfer to Interest and Redemption Fund
for initial principal and interest
requirements
See accompanying notes.
-0 -
11,400
(11,400)
$5,952,021
EXHIBIT D
28
CITY OF EULESS, TEXAS
WATER AND SEWER FUND
NOTES TO BALANCE SHEET
September 30, 1965
1. Revenues for water and sewer services rendered in the month of
September were billed in October in accordance with usual pro-
cedures. Expenses incurred relating to these revenues, such
as salaries and wages, supplies, etc., have been deferred to
apply against such revenues when accrued.
2. The City acquired the Water and Sewer System by purchase effective
September 3, 1965 and took possession on that date. The effec-
tive date of transfer of operations for revenue purposes was
after the August 1965 meter reading date with certain designated
operating expenses paid by the seller through agreed dates in
September 1965. Depreciation for the month of September on the
physical properties, which would not have exceeded $5,000, has
not been accrued.
3. In connection with the purchase of the Water and Sewer System,
the City assumed the obligation for payment of franchise and
property taxes of the seller to the cities of Euless and
Bedford. The seller paid over to the City in cash an amount
equal to such obligations.
29
ASSETS
Cash in bank
FUND BALANCE
Fund balance
CITY OF EULESS, TEXAS
TRUST AND AGENCY FUNDS
BALANCE SHEET
September 30, 1965
EXHIBIT E
Social
Security Escrow
Total Fund Fund
$6,952 $2,322 $4,630
$6,952 $2,322 $4,630
STATEMENT OF CASH RECEIPTS AND DISBURSEMENTS
Year ended September 30, 1965
Balance at beginning of year $5,469 $1,373 $4,096
Receipts:
From General Fund 5,356 5,356
Interest 83 83
Escrow 534 534
11,442 6,812 4,630
Disbursements:
Returns to General Fund 4,490 4,490
Balance at end of year $6,952 $2,322 $4,630
EXHIBIT E-1
30
CITY OF EULESS, TEXAS
STATEMENT OF GENERAL FIXED ASSETS
September 30, 1965
General fixed assets:
Buildings
Improvements other than buildings
Machinery and equipment
Investments in general fixed assets:
From general bonds
From current receipts
$164,163
416,307
119,728
$700,198
$590,861
109,337
$700,198
EXHIBIT F
31
CITY OF EULESS, TEXAS
STATEMENT OF CHANGES IN GENERAL FIXED ASSETS
BY SOURCES
Year ended September 30, 1965
Balance at beginning
of year
Add:
Expenditures from
bond funds
Expenditures from
current revenues
Balance at end of year
Total
Buildings
$ 86,309 $ 15,406
590,861 148,757
23,028
$700,198 $164,163
EXHIBIT F-1
Improvements
other than
buildings
416,307
$416 ; 307
STATEMENT OF GENERAL FIXED ASSETS
CLASSIFIED BY DEPARTMENTS
General Government
Street Department
Police Department
Fire Department
Park and Recreation
Library
$ 64,466
343,230
23,439
134,644
120,430
13,989
$7001198
$ 38,819
10,761
92,241
13,680
8,662
Machinery
and
equipment
$ 70,903
25,797
23,028
$119,728
$ - $ 25,647
321,551 21,679
12,678
42,403
94,756 11,994
5,327
$164,163 $416,307 $119,728
EXHIBIT F-2
32
CITY OF EULESS, TEXAS
STATEMENT OF GENERAL BONDED DEBT AND INTEREST
September 30, 1965
Amount available and to be provided for
the payment of general bonds and interest:
Bond principal:
Amount available in Interest and
Redemption Fund (Exhibit C)
To be provided in future years
Total available and to be provided (Table V)
Bond interest:
To be provided in future years for
bond interest (Table V)
Total available and to be provided
General bonds and interest payable in
future years:
General bonds
Interest payable in future years
Total bonds and interest payable
9,347
1,500,653
1,510,000
1,325,174
$2,835,174
$1,510,000
1,325,174
$2 , 835 ,174
EXHIBIT G
SUPPLEMENTARY INFORMATION
33
CITY OF EULESS, TEXAS
COMBINED BALANCE SHEET - ALL FUNDS
September 30, 1965
TABLE 1
CITY OF EULESS, TEXAS
COMBINED BALANCE SHEET - ALL FUNDS
September 30, 1965
ASSETS
Cash
Accounts receivable, net
Prepaid expenses
Taxes receivable, net
Due from other funds
Investments
Amount available and to be provided for
retirement of bonds and interest
Deposits with fiscal agent
Land
Buildings
Improvements other than buildings
Equipment
LIABILITIES
Payroll taxes payable
Escrow payable
Customers' deposits
Bond interest payable in future years
Bonds payable
Due to other funds
APPROPRIATIONS, BALANCES,
RESERVES AND SURPLUS
Appropriations
Fund balances
Reserves:
For encumbrances
For uncollected taxes
For retirement of general bonded debt
For Water and Sewer debt retirement
For easements, title defects, etc.
Surplus:
Invested in property, plant and
equipment
Earned surplus
Unappropriated surplus
Total General
all funds Fund
$ 262,073
12,014
5,783
22,137
18,000
1,040,000
2,835,174
51,000
20,970
164,163
5,936,337
154,728
$10,522,379
$ 6,767
31,446
52,975
1,325,174
7,310,000
18,000
939,139
6,952
3,946
22,137
9,347
51,000
10,000
$14,320
91
16,658
18,000
25,000
$74,069
$ 6,767
3,946
16,658
700,198
(11,400)
46,698 46,698
$10,522,379 $74,069
34
Bond
Funds
Interest
and
Redemption Water and
Fund Sewer Fund
$176,139 $ 9,347 $ 55,315
11,923
5,783
5,479
763,000
252,000
51,000
20,970
5,520,030
35,000
$939,139 $14,826 $5,952,021
$
939,139
$939,139.
5,479
9,347
31,446
52,975
5,800,000
18,000
51,000
10,000
(11,400)
$14,826, $5,952,021
Trust and
Agency
Fund
$6,952
$6,952
$ -
6,952
General
Fixed
Assets
$ - $
164,163
416,307
119,728
General
Bonded
Debt and
Interest
2,835,174
$7001198 $2,835,174
$ - $
700,19$
1,325,174
1,510,000
$6,952 $700,198 $2,835,174
TABLE 1
35
CITY OF EULESS, TEXAS
SUMMARY OF CASH RECEIPTS AND DISBURSEMENTS
Year ended September 30, 1965
General Fund
Bond Funds
Interest and
Redemption Fund
Water and Sewer Fund
Trust and Agency Funds
Balance
10-1-64
$28,125
5,469
Receipts
$ 288,154
1,530,000
67,180
5,872,188
5,973
$331594 $7,763,495
Balance
Disbursements 9-30-65
$ 301,959 $ 14,320
1,353,861 176,139
57,833
5,816,873
4,490
9,347
55,315
6,952
71535,016 $2621073
TABLE 2
36
CITY OF EULESS, TEXAS
STATEMENT OF CHANGES IN TAXES RECEIVABLE
Year ended September 30, 1965
Balance at beginning of year
Add:
Taxes levied
Transfers from current taxes
Total additions
Total
Deduct:
Collections
Transfers to delinquent taxes
Adjustments
Total deductions
Balance at end of year
TABLE 3
Total
$ 8,704
258,464
17,026
275,490
284 ,194
243,700
17,026
1,331
262,057
22,137
Current
taxes
Delinquent
taxes
$ - $ 8,704
258,464
258,464 17,026
258,464
241,'197
17,026
241
258,464
$ -
STATEMENT OF TAXES RECEIVABLE - BY FUNDS
Delinquent taxes:
1964
1963
1962
1961 and prior
September 30, 1965
Total
$ 17,026
2,926
605
1,580
$ 22,137
General
$ 12,812
2,202
455
1,189
$ 16,658
17,026
25,730
2,503
1,090
3,593
$22,137
Interest
and
sinking
$ 4,214
724
150
391
$ 5,479
TABLE 4
37
CITY OF EULESS, TEXAS
STATEMENT OF INVESTMENTS
September 30, 1965
Short-term:
General Fund:
Time deposit -
First National Bank of Euless
First State Bank of Euless
Certificates of deposit -
First National Bank of Euless
Street Improvement and Drainage Bond Fund:
Certificates of deposit -
First National Bank of Euless
Public Buildings Bond Fund:
Certificate of deposit -
First State Bank of Euless
Park and Recreation Bond Fund:
Certificate of deposit -
First National Bank of Euless
Water and Sewer Fund:
Meter Deposit Funds:
Certificate of deposit -
First State Bank of Euless
Emergency Fund:
Certificate of deposit -
First State Bank of Euless
Capital Improvements Escrow Fund:
Certificate of deposit -
First State Bank of Euless
$ 5,000
5,000
15,000 $ 25,000
246,000
442,000
75,000
51,000
1,000
200,000
252,000
Total short-term investments $1,040,000
Note: All the above are for 31, 61 or 91 days
all pay 3.75% interest.
TABLE 5
38
CITY OF EULESS, TEXAS
STATEMENT OF UTILITY AND GENERAL BONDS PAYABLE
September 30, 1965
TABLE 6
CITY OF EULESS, TEXAS
STATEMENT OF UTILITY AND GENERAL BONDS PAYABLE
September 30, 1965
Description
Street improvement
and drainage
Public parks
Community center
Police station and
courts building
Fire station
GENERAL BONDS
Date of
Rate of interest issue
3.75, 3.60, 3.80 and 3.85% 9-28-64
7- 1-65
3.75, 3.60 and 3.80 9-28-64
7- 1-65
3.75, 3.60, 3.80 and 3.875 9-28-64
3.75, 3.60, 3.80 and 3.875 9-28-64
3.75, 3.60, 3.80 and 3.875 9-28-64
WATER AND SEWER REVENUE BONDS
Waterworks and Sewer
System Revenue Bonds,
Series 1965 4-1/2 and 5-1/2 7-15-65
Waterworks and Sewer
System Revenue Bonds,
Series 1965A 4-1/2 7-15-65
39
Authorized
$2,000,000
460,000
250,000
130,000
90,000
2,930,000
3,600,000
2,200,000
5,800,000
$8,7301000
Bonds
Issued
$ 430,000
455,000
100,000
75,000
250,000
130,000
90,000
1,530,000
Outstanding
$ 870,000
170,000
250,000
130,000
90,000
1,510,000
3,600,000 3,600,000
2,200,000
5,800,000
$7,330,000
2,200,000
5,800,000
$7,310,000
TABLE 6
STATISTICAL DATA
40
CITY OF EULESS, TEXAS
TAX LEVIES AND TAX COLLECTIONS
TABLE I
CITY OF EULESS, TEXAS
TAX LEVIES AND TAX COLLECTIONS
Collections
Fiscal current years
Tax roll period Assessed Total tax taxes during
dates ending value levy fiscal period
10- 1-58 2-28-59 $ 4,192,060 $ 20,960 $ 16,711
10- 1-59 1-31-60 6,237,950 31,190 24,324
10- 1-60 1-31-61 8,723,570 43,618 33,892
10- 1-61 12-31-61 10,420,300 72,925 51,821
10- 1-62 9-30-63 13,609,560 95,976 94,462
10- 1-63 9-30-64 19,987,160 139,847 134,920
10- 1-64 9-30-65 25,693,730 256,937 241,197
Note: Taxes were first levied in 1958 by the City.
Assessed values for the fiscal year ending
September 30, 1966 are $30,285,610, and
taxes to be levied are $302,856.
41
Per cent
of levy Collection Total Ratio of
collections on delinquent collections total
during rolls during collection
fiscal period fiscal period fiscal period to tax levy
79.72% $ -0- $ 16,711 79.72
77.98 1,981 26,305 84.33
77.70 3,668 37,560 86.11
71.04 5,519 57,340 78.61
99.15 6,466 100,928 105,94
96.47 3,120 138,040 98.70
93.87 2,503 243,700 94.85
(Note)
TABLE I
42
CITY OF EULESS, TEXAS
TAX RATES AND TAX LEVIES
TAX RATES
Tax roll
dates City School County State Total
10- 1-58 $ .50 $ 1.12 $ .89 $ .42 $2.93
10- 1-59 .50 1.36 .77 .42 3.05
10- 1-60 .50 1.36 .79 .42 3.07
10- 1-61 .70 1.36 .82 .42 3.30
10- 1-62 .70 1.36 .82 .42 3.30
10- 1-63 .70 1.36 .82 .42 3.30
10- 1-64 1.00 1.36 .82 .42 3.60
10- 1-65 1.00 1.36 .82 .42 3.60
TAX LEVIES
Tax roll Fiscal
dates period City School
County
and
State
Total
10- 1-58 2-28-59 $ 20,960 $ 46,951 $ 31,189 $ 99,100
10- 1-59 1-30-60 31,190 84,836 46,410 162,436
10- 1-60 1-31-61 43,618 118,640 64,903 227,161
10- 1-61 12-31-61 72,942 141,716 77,527 292,185
10- 1-62 9-30-63 95,267 185,090 101,255 381,612
10- 1-63 9-30-64 139,847 271,825 148,704 560,376
10- 1-64 9-30-65 256,937 349,434 318,601 924,972
TABLE II
43
Fiscal
period
2-28-59
1-30-60
1-31-61
12-31-61
9-30-62
9-30-63
9-30-64
9-30-65
CITY OF EULESS, TEXAS
REVENUES - OTHER THAN PROPERTY TAXES
Taxes
(other than
property
taxes)
$ 2,752
2,491
6,562
9,428
12,694
18,629
26,674
33,207
Licenses
and
permits
$ 4,290
4,800
3,788
11,322
14,479
20,275
21,447
14,589
County
fire
Fines program Library Other
$15,580 $ -
15,072
12,911 1,400
13,147
11,673 1,400
12,709 1,500
19,387 1,500
21,208 1,500
2,558
2,555
$ 210
142
595
595
799
1,711
2,086
31,209
TABLE III
44
Fiscal
period
ended
2-28-59
1-30-60
1-31-61
12-31-61
9-30-62
9-30-63
9-30-64
9-30-65
CITY OF EULESS, TEXAS
EXPENDITURES FOR SELECTED FUNCTIONS
General
government
$10,046
13,255
18,187
24,560
30,406
45,797
68,231
81,923
Law Fire Public Parks and
enforcement department works recreation Library
$13,703
24,918
34,702
43,350
38,075
65,494
76,123
97,958
$ 83 $
98
523
300
2,037
3,278
3,427
23,218
15,396
31,790 11,272
42,659 19,610 14,092
TABLE IV
45
Year
1965-66
1966-67
1967-68
1968-69
1969-70
1970-71
1971-72
1972-73
1973-74
1974-75
1975-76
1976-77
1977-78
1978-79
1979-80
1980-81
1981-82
1982-83
1983-84
1984-85
1985-86
1986-87
1987-88
1988-89
1989-90
1990-91
1991-92
1992-93
1993-94
1994-95
1995-96
1996-97
1997-98
1998-99
1999-2000
2000-01
CITY OF EULESS, TEXAS
BONDS OTHER THAN WATER AND SEWER REVENUE
DEBT SERVICE CHARGES
Bonds Principal Interest Total
outstanding requirements requirements requirements
$1,510,000
1,490,000
1,470,000
1,450,000
1,430,000
1,410,000
1,390,000
1,365,000
1,340,000
1,315,000
1,290,000
1,265,000
1,235,000
1,205,000
1,175,000
1,145,000
1,110,000
1,075,000
1,040,000
1,000,000
955,000
910,000
865,000
815,000
765,000
710,000
655,000
600,000
540,000
480,000
420,000
355,000
285,000
215,000
145,000
75,000
$ 20,000 $ 57,595 $ 77,595
20,000 56,845 76,845
20,000 56,095 76,095
20,000 55,345 75,345
20,000 54,595 74,595
20,000 53,845 73,845
25,000 53,095 78,095
25,000 52,157 77,157
25,000 51,220 76,220
25,000 50,283 75,283
25,000 49,345 74,345
30,000 48,407 78,407
30,000 47,283 77,283
30,000 46,158 76,158
30,000 45,078 75,078
35,000 43,997 78,997
35,000 42,738 77,738
35,000 41,478 76,478
40,000 40,148 80,148
45,000 38,627 83,627
45,000 36,913 81,913
45,000 35,197 80,197
50,000 33,483 83,483
50,000 31,577 81,577
55,000 29,673 84,673
55,000 27,540 82,540
55,000 25,407 80,407
60,000 23,275 83,275
60,000 20,949 80,949
60,000 18,623 78,623
65,000 16,313 81,313
70,000 13,810 83,810
70,000 11,115 81,115
70,000 8,385 78,385
70,000 5,655 75,655
75,000 2,925 77,925
$1,510,000 $1,325,174 $2,835`174
TABLE V
46
CITY OF EULESS, TEXAS
REVENUE WATER AND SEWER BONDS
DEBT SERVICE CHARGES
Bonds Principal Interest Total
Year outstanding requirements requirements requirements
1966 $5,800,000 $ - $ 297,000 $ 297,000
1967 5,800,000 297,000 297,000
1968 5,800,000 297,000 297,000
1969 5,800,000 261,000 261,000
1970 5,800,000 261,000 261,000
1971 5,800,000 261,000 261,000
1972 5,800,000 261,000 261,000
1973 5,730,000 70,000 261,000 331,000
1974 5,645,000 85,000 257,850 342,850
1975 5,555,000 90,000 254,025 344,025
1976 5,465,000 90,000 249,975 339,975
1977 5,370,000 95,000 245,925 340,925
1978 5,270,000 100,000 241,650 341,650
1979 5,165,000 105,000 237,150 342,150
1980 5,055,000 110,000 232,425 342,425
1981 4,940,000 115,000 227,475 342,475
1982 4,820,000 120,000 222,300 342,300
1983 4,695,000 125,000 216,900 341,900
1984 4,565,000 130,000 211,275 341,275
1985 4,430,000 135,000 205,425 340,425
1986 4,290,000 140,000 199,350 339,350
1987 4,140,000 150,000 193,050 343,050
1988 3,985,000 155,000 186,300 341,300
1989 3,825,000 160,000 179,`325 339,325
1990 3,655,000 170,000 172,125 342,125
1991 3,480,000 175,000 164,475 339,475
1992 3,295,000 185,000 156,600 341,600
1993 3,105,000 190,000 148,275 338,275
1994 2,905,000 200,000 139,725 339,725
1995 2,695,000 210,000 130,725 340,725
1996 2,475,000 220,000 121,275 341,275
1997 2,245,000 230,000 111,375 341,375
1998 2,005,000 240,000 101,025 341,025
1999 1,755,000 250,000 90,225 340,225
2000 1,495,000 260,000 78,975 338,975
2001 1,220,000 275,000 67,275 342,275
2002 935,000 285,000 54,900 339,900
2003 635,000 300,000 42,075 342,075
2004 325,000 310,000 28,575 338,575
2005 325,000 14,625 339,625
$5,800,000 $7,378,650 $13 �178)650
TABLE VI
47
CITY OF EULESS, TEXAS
INSURANCE IN FORCE
September 30, 1965
Fire and extended coverage:
Scheduled Water and Sewer property
Fire station #2
Vehicle liability - all vehicles:
Bodily injury
Property damage
Amount of
Expires Insurers insurance
9- 3-70
9-14-66
1 $ 576,800
1 72,000
2
2
10/20,000
5,000
Vehicle - fire and theft, extended
coverage and $100 deductible
collision 9-14-66 2 ACV
Amusement liability 6- 9-66 3 50/100,000
Manufacturers' and contractors'
liability - Water and Sewer
operation: 9- 3-66
Bodily injury 5 100/300,000
Property damage 5 100,000
Vandalism and malicious mischief: 9- 3-70
Scheduled Water and Sewer
property 1 576,800
Public Employees Blanket Bond: 2- 6-66
Specific employees 4 7,500
All other employees 4 2,500
Accident: 8-25-66
Volunteer fire department 2 1,000
Insurers:
1. International Insurance Co. of New York, New York
2. Aetna Insurance Company
3. Interstate Fire and Casualty Co.
4. Trinity Insurance Co.
5. United States Fire Insurance Co.
This statement is intended only as a descriptive summary;
no expression of opinion as to the adequacy of the
coverage is intended.
TABLE VII
48
CITY OF EULESS, TEXAS
MISCELLANEOUS STATISTICAL FACTS
Date of incorporation September 23, 1950
Date of adoption of Charter July 21, 1962
Form of government:
Home rule
Mayor - elected at large
Five councilmen
City manager
Area 15.8 square miles
Building permits:
Permits issued -
year ended September 30, 1965
Estimated cost
261 permits
$3,566,835
Fire protection:
Number of stations 2
Number of employees 4 full time
(30 volunteer)
(Second station built by Euless,
manned by Fort Worth)
Police protection:
Number of stations 1
Number of employees 14 full time
(4 part time)
Education:
Number of school campuses 6
Number of teachers 159
Number of students 3,752
Average daily attendance:
Elementary school 2,063
Junior high school 1,673
Street lights
172 - 189 watt Incandescent
17 -295 watt Incandescent
47 -450 watt Mercury vapor
TABLE VIII
49
CITY OF EULESS, TEXAS
MISCELLANEOUS STATISTICAL FACTS
(Continued)
Municipal water plant:
Number of consumers (9-30-65):
Bedford 1,758
Euless 4,046
5,804
Average daily consumption 206 million gallons per day
Plant capacity 4,800 per minute
Miles of water mains:
Bedford 34.82 miles
Euless 60.71 miles
95.53 miles
Number of fire hydrants:
Bedford 110
Euless 206
316
Miles of sewer mains:
Bedford 31.29 miles
Euless 61.48 miles
92.77 miles
Employees:
Administration 3
Inspection 2
Police department 14
(4 part time)
Fire department 4
Park department 3
Engineering department 2
Street department 3
Library 3
Water 14
Population:
1950 census 300
1960 census 4,236
1964 census (estimated) 14,000
1965 census (estimated) 14,500
Streets and alleys: (no alleys)
Streets:
Paved
29.3 miles
TABLE VIII
li