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HomeMy WebLinkAboutFY2021 Annual Operating BudgetCity of Euless Annual Operating Budget Fiscal Year Ending September 30, 2021 201 N. Ector Drive, Euless, TX 76039 www.eulesstx.gov CSO THE CITY OF EULESS City of Euless, Texas Fiscal Year 2020-2021 Budget Cover Page August 24, 2020 This budget will raise more revenue from property taxes than last year's budget by an amount of $698,058, which is a 3.27 percent increase from last year's budget. The property tax revenue to be raised from new property added to the tax roll this year is $311,456. The members of the governing body voted on the budget as fol lows: FOR: Linda Martin, Mayor Tim Stinneford, Place 1 Jeremy Tompkins, Mayor Pro Tem, Place 2 Eddie Price, Place 3 Perry Bynum, Place 4 Harry Zimmer, Place 5 Salman Bhojani, Place 6 AGAINST: PRESENT and not voting: ABSENT: Property Tax Rate Comparison Property Tax Rate: No —New Revenue Tax Rate: No —New Revenue M&O Tax Rate: Voter Approval Tax Rate: Debt Rate: 2020-2021 2019-2020 $0.462500/100 $0.462500/100 $0.461256/100 $0.443182/100 $0.434186/100 $0.353685/100 $0.489330/100 $0.471360/100 $0.080546/100 $0.084526/100 Total debt obligation for City of Euless, Texas secured by property taxes: $77, 388, 483. THE CITY OF EULESS CITY OF EULESS FISCAL YEAR 2020-2021 Council Members LIN1)A MARTEN, MAYOR Tim Stiinrelonl, Place ()ne Jeremy Tompkins, Mayor Pro 'fern, Place Two Eddie Price, Place "Three Perry Bynum, Place lour Harry Zimmer, Place Five Salrnan Bhojaiii, Place Six Loretta Getchell, City Manager Chris barker, 1)eputy City Manager GE) GOVERNMENT FINANCE OFFICERS ASSOCIATION n1st1I1g11lsJ1e(I Budget P resell to tl oI1 A rd PRESENTED TO City of Euless Texas For the Fiscal Year Beginning October 1, 2019 a/11`441-44-P lePi•ua Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Euless, Texas for its annual budget for the fiscal year beginning October 1, 2019. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operational guide, and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we arc submitting it to GFOA to determine its eligibility for another award. 2020 BOARDS & COMMISSIONS Animal Shelter Advisory Board (2) Dr. Susan Read Krissa Blundell Council Member Eddie Price Civil Service Commission (3) Carla Shields John Deithloff Bobby Baker Crime Control & Prevention District (3) Ron Shields Rusty Brown Mike Pruitt Council Member Eddie Price Council Member Harry Zimmer Council Member Perry Bynum Mayor Pro Tem Jeremy Tompkins Euless Development Corporation (3) Sonja Adams Jason Turner Carmen Deithloff Mayor Linda Martin Council Member Tim Stinneford Mayor Pro Tem Jeremy Tompkins Council Member Eddie Price Historical Preservation Committee (33) Gary Barnhill Doris Brown Alford Browning Michele Burger Bill Byers Joe Cannon Weldon Cannon Barbara Collier Iris Elliot Gary Fieldsend Betty Fuller Bill Golden Kathey Knecht Norma Lively Marilyn Long Don Martin David Massey Veva Lou Massey Anniece McKanna Suzy McCormick Robert Nail Gary Parker Helen Payton Lindalyn Pool Mary Lib Saleh Corey Stack Faye Stinneford Jeffrey Taylor Peggy Vandiver Helen Voss Glenn Walker Andy Weinzapfel Mavy T. Wright Library Board (8) Allan Gibbs Mike McGehee Barney Snitz Mavy Wright, Alt. 1 Jim Hamilton Christopher McAllister Leslie Kane Rochelle Ragas, Alt. 2 Parks and Leisure Services Board (8) Jason Reyes John Raab Randy Jones Steve Doty Roger Sickler Magen Brown Isha Sharma, Alt. 1 Kay Seger, Alt. 2 Planning and Zoning Commission (7) Eric Owens LuAnn Portugal Ronald Dunckel Warren Wilson Curtis Brown Richard McNeese Steve Ellis Tax Increment Reinvestment Zone #3 (3) Rebecca Barksdale — Tarrant Cty Prcnt 3 Administrator Scott Rule — Vice President, JPS Health Network Mark McClendon — Staff Liaison, TCC District Mayor Linda Martin Council Member Salman Bhojani Council Member Tim Stinneford Council Member Eddie Price Tax Increment Reinvestment Zone #4 (3) Rebecca Barksdale — Tarrant Cty Prcnt 3 Administrator JR Labbe — Vice President, JPS Health Network Susan Alanis — COO, TCC District Mayor Linda Martin Council Member Salman Bhojani Council Member Tim Stinneford Council Member Eddie Price Zoning Board of Adjustment (7) Steven Elliott Clarence Moore Ron Young Ruby Anne Crites Charles Cinquemani David Brown, Alt. 1 Carol Dufinetz, Alt. 2 HEB Teen Court Advisory Board (4) Robin Edwards Renu Sloan David Lawwill, Alt. 1 Diana Howard, Alt. 2 Liaison - Council Member Eddie Price Other Appointments CITY HEALTH AUTHORITY (1) Robert Tafel, M.D. NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS (NCTCOG) Mayor Linda Martin HURST EULESS BEDFORD ISD LIAISON Mayor Pro Tem Jeremy Tompkins GRAPEVINE/COLLEYVILLE ISD LIAISON Council Member Harry Zimmer HURST-EULESS-BEDFORD ECONOMIC DEVELOPMENT FOUNDATION Mayor Linda Martin, Liaison 83 CITIZEN BOARD MEMBERS TABLE OF CONTENTS FY2020-2021 OPERATING BUDGET (TITLE COVER PAGE FAX BUDGET COVER !CITY OFFICIALS !BUDGET AWARD !BOARDS AND COMMISSIONS !TABLE OF CONTENTS BUDGET MESSAGE COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE !BUDGET (LETTER OF TRANSMITTAL FOR PROPOSED )BUDGET !EXECUTIVE SUMMARIES (FUND BALANCE SUMMA WHERE DOES THE MONEY COME FROM? WHERE DOES THE MONEY GO? GENERAL FUND REVENUES !TAX RATE SCENARIOS !GENERAL FUND EXPENDITURES WATER & WASTEWATER REVENUES WATER SERVICE RATES !WASTEWATER SERVICE RA !WATER & WASTEWATER EXPENDITURES DESCRIPTION City Manager's message highlighting major accomplishments Consolidated statement of revenues, expenditures and changes in fund balance for all funds with appropriations with comparison to prior year 11 ! !Summary of operating and capital funds Listing of all operational funds, with pie charts illustrating proportion of each to the total income Listing of all operational funds, with pie charts illustrating proportion of each to the total expenditures Listing of revenue sources, with pie chart showing proportion of each to total revenues !Details of departmental expenditures plus pie chart Details and pie chart showing sources of revenues in the water & wastewater fund !Details current and proposed water service rates !Details current and proposed wastewater service rates 11Details and pie chart showing expenditures in this fund ALL OTHER ENTERPRISE OPERATING FUNDS Summary of budgets for other enterprise funds, SPECIAL REVENUE OPERATING FUNDS NTERNAL SERVICE OPERATING FUNDS DEBT SERVICE OPERATING FUNDS revenues and expenditures Summary of budgets for special revenue, revenues and expenditures Summary of budgets for internal service funds, revenues and expenditures Summary of budgets for debt service funds, revenues ,and expenditures PAGE1 i-xv xvi-xvii SECTION 'I 1-1 9-111 12-171 18' 19 ,q 21 221 23 241 251 261 27 28-29 'PERSONNEL COUNTS BOND INDEBTEDNESS CAPITAL & SUPPLEMENTAL EXPENSES & FUNDING REQUIRED DISCLOSURE SUPPLEMENTARY DATA INTRODUCTION ELCOME (MISSION STATEMENT (GOALS & OBJECTIVES 'FISCAL YEAR 2020-2021 GOALS MATRIX !ACCOMPLISHMENTS RESIDENTIAL MONTHLY SERVICE CHARGES/KEY FISCAL POINTS (ORGANIZATIONAL CHART BUDGET PROCESS BUDGET SCHEDULE EXCERPTS FROM CITY CHARTER FISCAL POLICIES GENERAL FUND GENERAL FUND SUMMARY GENERAL FUND REVENUES GENERAL FUND REVENUE ASSUMPTIONS GENERAL FUND MULTI -YEAR ANALYSIS PROPERTY TAXES !GENERAL FUND EXPENDITURES CITY ADMINISTRATION 'FINANCE DEPARTMENT (MUNICIPAL COURT 'POLICE DEPARTMENT 1FIRE DEPARTMENT (Personnel statistics by departments and funds Summary of Outstanding Bond Indebtedness and Proposed Bond Indebtedness Detail of Capital & Supplemental items requested Local Government Code 140.0045 A look at the City of Euless - brief physical description of the area I I I I I I 1 [Highlights of accomplishments for FY2020 Summary of utility charges, and key fiscal points Excerpts from City ordinance outlining major guidelines and chronology Reproduction of portions of City of Euless charter pertaining to finance Fiscal policies adopted by City council applicable to all funds Listing of revenue sources, with pie chart showing proportion of each to total revenues I !Assumptions utilized for FY2021 budget I'General fund five-year analysis Detail of property tax revenue and history of tax rate distribution Details of departmental expenditures plus pie chart All summaries include expenditure history, department goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts I I I I I I I I II I. I I I II I I I I I I I I 321 33 34 35 SECTION ll' 38-41 421 43 441 45-471 48� 491 50-51 531 54-55 56-62 631 641 65 661 671 68 691 70-71 72-731 74-75 76-771 78-791 !ADMINISTRATIVE SERVICES DEPARTMENT 11 !PLANNING & DEVELOPMENT DEPARTMENT!! PARKS & COMMUNITY SERVICES DEPARTMENT !PUBLIC WORKS DEPARTMENT !NON -DEPARTMENTAL ENTERPRISE FUNDS (ENTERPRISE FUND SUMMARY WATER & WASTEWATER REVENUES ATER & WASTEWATER REVENUE SSUMPTIONS 11 Details and pie chart showing sources of revenues in the water & wastewater fund Assumptions utilized for FY2021 budget 'WATER & WASTEWATER EXPENDITURES Details and pie chart showing expenditures in this fund FINANCE DEPARTMENT !PUBLIC WORKS DEPARTMENT I I !NON -DEPARTMENTAL [ I !SERVICE CENTER FUND I 1 !DRAINAGE/STORM WATER UTILITY FUND 11 (RECREATION CLASS FUND 11 !ARBOR DAZE FUND I I !TEXAS STAR GOLF COURSE FUND I 1 !TEXAS STAR SPORTS COMPLEX FUND I I [SPECIAL REVENUE FUNDS I I [SPECIAL REVENUE FUNDS SUMMARY I I All summaries include expenditure history, fund or department goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts HOTEL OCCUPANCY TAX FUND All summaries include expenditure history, fund goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts EULESS DEVELOPMENT CORPORATION FUND CRIME CONTROL AND PREVENTION DISTRICT FUND )CAR RENTAL TAX FUND (PUBLIC SAFETY SPECIAL REVENUE FUNDS [TIRZ & PID FUNDS (OTHER SPECIAL REVENUE FUNDS [INTERNAL SERVICE FUNDS (INTERNAL SERVICE FUND SUMMARY 11 11 11 11 11 IVEHICLE/EQUIPMENT REPLACEMENT FUND! 1 11 11 11 11 11 11 11 11 11 I I 11 11 11 11 11 11 11 80-811 82-83! 84-85 84-871 88-891 901 91 92 93 94� 95-96 97-981 991 100-1011 102-1031 104-1051 1061 107-1081 109-1101 1111 1121 113 114-115 116-117 118 119 1201 121-1221 1231 1241 1251 (INSURANCE/BENEFITS FUND RISK / WORKERS COMPENSATION MANAGEMENT FUND ICAP/TAL IMPROVEMENTS (CAPITAL PROJECTS FUND SUMMARY (CAPITAL IMPROVEMENTS PROGRAM CAPITAL IMPROVEMENT PROGRAM POLICY CURRENT CAPITAL PROJECTS FUNDS CAPITAL IMPROVEMENT PROGRAM FUND BALANCE SUMMARY SUMMARY OF FUNDED PROJECTS PROPOSED & UNFUNDED —SORTED BY PE IDEBT IDEBI FUNDS SUMMARY (RESERVE FUNDS SUMMARY (INTRODUCTION TO DEBT 1ANNUAL DEBT SERVICE TOTAL GENERAL OBLIGATION DEBT COMPOSITION OF DEBT SERVICE TAX -SUPPORTED GENERAL OBLIGATION DEBT COMPOSITION OF DEBT SERVICE GENERAL OBLIGATION REFUNDING BONDS, SERIES 2011 GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012 AX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES F OBLIGATION, SERIES 2018 (AXON ENTERPRISE, INC LEASE TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2019 rAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2020 (TAX NOTES, SERIES 2020 TIRZ/PID-SUPPORTED GENERAL OBLIGATION DEBT COMPOSITION OF DEBT SERVICE I I (Definitions and descriptions Statement of purpose, scope, responsibility and types of plans, guidelines for classifying projects, definitions and procedures for capital improvement projects Brief description of various capital improvement funds Brief description of the capital improvement program Summary of capital improvement funds Summary of appropriations and amendments, extensions, and estimated project costs upon completion Summary of proposed projects with estimated costs and proposed method of financing I Graph summarizing total annual debt service requirements Graph summarizing the general obligation ((Graph summarizing the tax supported general obligation Debt service schedules Debt service schedules Debt service schedules Debt service schedules Debt service schedules ebt service schedules Debt service schedules Graph summarizing the TIRZ/PID supported general obligation I I I I I I I I 126-127I 128-129 1301 1311 1321 133-13 1 136 137 138-1401 141-142 143-141 1451 1461 1471 148-1491 15C1 151 152 153 151 1 155 156 157 158 1591 AX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTFICATES F OBLIGATION, SERIES 2011 TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION, SERIES 2011 (GLADE PARKS) TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION, SERIES 2014 (GLADE PARKS) AX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTFICATES F OBLIGATION, SERIES 2015 (GLADE PARKS PHASE 3) TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION, SERIES 2016 (MIDTOWN DEVELOPMENT) AXABLE (SELF SUPPORTING) G. 0. DEBT COMPOSITION OF DEBT SERVICE TAXABLE GENERAL OBLIGATION REFUNDING BONDS, SERIES 2010 GOLF G.O. REFUNDING DEBT COMPOSITION OF DEBT SERVICE GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-GOLF WATER & WASTEWATER REVENUE DEBT COMPOSITION OF DEBT SERVICE WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2012 WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2013 WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015A (METERS) WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015B (RECLAIMED WATER SYSTEM) WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2018 WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2019 SALES TAX REVENUE BOND DEBT COMPOSITION OF DEBT SERVICE EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 2018 EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 2019 !APPENDICES }APPENDIX A f'Human Resources Debt service schedules Debt service schedules Debt service schedules Debt service schedules Debt service schedules Graph summarizing d ebt service requiremen is Debt service schedules Graph summarizing debt service requirements Debt service schedules Graph summarizing debt service requirements Debt service schedules Debt service schedules Debt service schedules Debt service schedules Debt service schedules Debt service schedules Graph summarizing debt service requirements Debt service schedules Debt service schedules 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178, 179 1801 181f (PERSONNEL COUNTS BY DIVISION (PERSONNEL COUNTS BY FUND (APPENDIX B 'BASIS OF ACCOUNTING AND BUDGETING FUND RELATIONSHIPS (FUND STRUCTURE (GLOSSARY OF TERMS 'APPENDIX C 'BUDGET ORDINANCE [TAX RATE ORDINANCE [TAX ROLL ORDINANCE 'APPENDIX D (Full-time personnel counts by department and division (Personnel counts by fund (Financial Terminology Brief description of funds, their purpose and relationship to other funds (Graphical representation of City funds (Ordinances (Ordinance No. 2256 I [Ordinance No. 2257 I [Ordinance No. 2258 ('Tax Worksheets I2020TAX RATE CALCULATION WORKSHEETI Truth -In -Taxation detailed calculation 1821 1831 1841 1851 186-1871 1881 189-194' 1951 196-200j 201-2041 205-206I 207I 208-2151 THE CITY OF EULESS THE CITY OF October 1, 2020 Honorable Mayor Linda Martin EULESS City Council: Tim Stinneford, Place One Jeremy Tompkins, Place Two, Mayor Pro Tem Eddie Price, Place Three Perry Bynum, Place Four Harry Zimmer, Place Five Salman Bhojani, Place Six In accordance with requirements of State law and the City of Euless' Home Rule Charter, the City of Euless, Texas Annual Operating and Capital budgets for the fiscal year beginning October 1, 2020 and ending September 30, 2021 are presented. The FY2020-21 budget, as presented, continues to provide quality services to citizens, customers, and community partners. The City of Euless has achieved many accomplishments over the last year. This budget reflects the positive financial condition of the City and meets the City's mission to: Provide our citizens the most efficient services possible to protect and enhance the quality of life through planning and visionary leadership. The City accomplishes this mission through the utilization of sound fiscal policy directives, a conservative approach in revenue and expenditure forecasting and a continued effort to develop and enhance revenue sources, For FY2020-21, the City's budget provides for continued programs and services, while responding to the COVID-19 global pandemic and maintaining the tax rate at $0.4625 per $100 valuation, Several factors continue to ensure the strength of the City's budget, including: • Strategic planning for realization of long-term as well as short-term goals, • Fiscal management to monitor revenues, expenditures, and economic conditions to identify and address risks, • The quarter cent (1/4¢) sales tax for crime control and prevention purposes which funds several public safety positions, * The half cent (1//¢) sales tax which provides funding for economic development, library and park projects, • Net growth in residential and commercial property valuations over the past decade, and • Conservative sales tax revenue budgeting practices. FY2019-20 ACCOMPLISHMENTS The accomplishments highlighted below reflect the City's achievement of several stated goals: Promote a culture that instills a "sense of community," builds confidence and promotes harmony between citizens, elected officials and City staff; specifically, HEB (Hurst-Euless- Bedford) Reads adapted and offered a virtual Summer Reading Challenge. This partnership between HEB ISD (Independent School District) and the cities of Hurst, Euless and Bedford continues to thrive for the benefit of the HEB community. A significant number of community events had to be cancelled or reimagined this year. However, staff continued their participation in scaled back CPR (Community Powered Revitalization) events, Operation Back to School and Night of Hope. The Library staff worked with 6 Stones on the PACER project which connects NEW Hope Center clients with training and education through the Library. Staff also continued participation in HEB Rotary Club, HEB Teen Court, HEB Chamber of Commerce, HEB Leadership and ESBA (Euless Small Business Association) although many of these transitioned to virtual events and meetings. The Police department began a community outreach program called "Shop Talk" where officers visit various barber shops in the community and talk with staff and customers. Quarterly meetings with the Euless Tongan Community Committee were postponed for safety reasons; however, they continued their outreach to the community through social media. The Animal Shelter continued to partner with Trinity GAP (Girls Awareness Program) Club to provide substantial assistance with fostering and adopting homeless pets. They transitioned their annual fundraiser to a virtual walk. The Police department continued its participation with the Criminal Justice program offered through HEB ISD. The cities of Hurst, Euless, Bedford, HEB ISD, and the HEB Chamber participated in the Census 2020 educational campaign. Euless served as the lead agency in a partnership with Bedford, Colleyville, and Tarrant County to construct a traffic signal and roadway improvements at the corner of Heritage Ave/Cheek-Sparger Road. The project is now complete and provides a much safer intersection for all three cities. Euless is working in conjunction with NCTCOG (North Central Texas Council of Governments) and DFW (Dallas / Fort Worth) Airport to expand Harwood Road through the airport. * Continue the long-standing emphasis on providing a safe community through quality Public Safety and Health Services; specifically, the entire City had to respond to the COVID-19 pandemic both to help mitigate the health emergency in the community and to also provide safe City services. The Police department continued its quarterly training throughout 2020 and introduced a new quarterly training program schedule that includes all sworn personnel. Officers and dispatchers completed 178 classes online at OSS Academy, totaling 593 reported TCOLE (Texas Commission on Law Enforcement) hours. Officers also continued the EPIC (Euless Police Inspiring Champions) program and implemented the program at all elementary schools in the City of Euless. . They also implemented a Power Shift in patrol which provided cross coverage for patrol shifts at peak hours and proactively worked narcotic enforcement.. All police and fire divisions effectively responded to and helped to mitigate the COVID-19 pandemic health emergency while continuing to protect and serve the citizens of Euless. The Fire Department maintained its Community Protection Class #1 rating through the Insurance Service Organization (ISO). The City is one of 373 municipalities in the United States and 67 in Texas receiving the highest rating possible. Fire personnel completed over 3500 hours of EMS training, 250 hours of joint training with NEFDA (Northeast Fire Department Association), 6000 hours of company training, and 800 hours of live fire training. FD personnel also participated in Federal, State & Local USAR (Urban Search and Rescue) teams. * Employ high quality, professional, service -oriented personnel by providing a competitive salary and benefit structure for City employees; specifically, the FY2019-20 operating budget included a 2.5% merit based salary increase for exempt employees and a 2.5% movement in the pay plan and continuation of a step plan for non-exempt and public safety employees. xr Provide excellent and efficient services to citizens; specifically, our departments modified operations to provide as many services as possible while following regulations required by social distancing and reduced staffing levels. Numerous processes were streamlined to provide more efficient, convenient, and safe delivery of services to citizens. Much of this was done through on- line resources, over the phone transactions, touchless book and document delivery, and virtual communications. * Maintain a solid financial position which is responsive to the overall economic climate with emphasis on maintaining a stable low tax rate, promotion of a pay-as-you-go strategy, when possible in lieu of debt, and maintenance of established reserve levels; specifically, budget cuts were immediately implemented in all areas of the City with an emphasis on maintaining funding for public safety as the pandemic came to light. Two positions were eliminated and twelve vacant positions were frozen until economic conditions improved. The City maintained Aa2 ratings from Moody's Investor's Services and AA rating from Standard and Poor's which cited historically strong financial performance, conservative budgeting practices and solid reserves. The City maintained a low tax rate of 46.25¢ per $100 of assessed value. The Police Department continued to receive overtime grants for DWI (Driving While Intoxicated), bullet proof vest program, and traffic enforcement programs. The City also received CARES Act funds to help in responding to the COVID-19 pandemic. * Maintain quality infrastructure improvements by constructing municipal facilities and infrastructure improvements in accordance with the Capital Improvement Plan (CIP); specifically, the City continued the annual street overlay, Americans with Disabilities Act (ADA) improvements, and street light and sidewalk maintenance programs. Additionally, the City completed a water line replacement at Kynette Drive and wastewater line replacements at Cedar Hill Estates North and Oakwood Terrace Phases III and IV. The FY2018 Street Reconstruction project which included portions of Fuller Wiser Rd, Bear Creek Pkwy, Ash Lane and Midway Dr. was also substantially complete. A traffic signal was installed at Heritage Ave and Cheek Sparger Rd in partnership with Bedford, Colleyville and Tarrant County. * Promote the continued investment in the community with new residential and commercial development while focusing on reinvestment of existing properties; specifically, development activity at the beginning of year was very strong, however, the pandemic caused a number of businesses to postpone or modify their plans. At Glade Parks, Torchy's Taco and Mod Pizza opened. Additionally, Crab Peak and Bear Creek Bistro opened in the City. At Founder's Parc, Embry has begun leasing of their urban lofts and construction continues on the single family products with 80 permits issued in 2020 and approximately 60 lots remaining. Lennar and Key Life Homes are also continuing to see strong interest in their single family residential developments. The newest elementary school, Arbor Creek, opened this year and work continues on the replacement of Oakwood Terrace Elementary. Renovations were completed at Euless Jr. High, as well as Motel 6 which certainly enhanced the appearance of this corridor. The Motel 6 renovation also created the opportunity to work with the adjoining neighbors to greatly enhance the screening wall and to fix long-standing drainage issues. * Provide quality leisure opportunities for Euless citizens of all ages; specifically, the Parks and Community Services department and Library staff were very creative this year. While they were unable to hold many of their traditional events in person, they created a number of learning and recreational activities online including Celebrity Book Talk, 1-2-3 Count With Me, StoryPalooza, Little Shorts, Make it and Take it Workshops, Teen Book Talk, Namastay and Read and STEMtastic Challenge. The Library is a member of a consortium with area cities to share e-book and e- audiobook digital collections, which greatly increases the number of items available to patrons. The Recreation department also hosted several virtual and drive-in events. Although Arbor Daze was cancelled due to the pandemic, Euless continued to receive the Tree City USA distinction for the 34th consecutive year. The renovation of Carr Park was completed and includes a number of new amenities, many of which were designed and built by the staff of the Parks department. Construction is currently underway to renovate Softball World which will be incorporated into the Parks at Texas Star with an emphasis on youth baseball. Euless strives to "enhance the quality of life" for citizens. The initiatives shown symbolize the City's commitment to enhance the quality of life for residents. As the next fiscal year begins, the budget serves as the blueprint to achieve the goals and meet the mission as set forth by the City Council. iii BUDGET GUIDANCE The FY2020-21 budget is a culmination of several months of intensive effort involving the City Council, all departments and staff. Beginning in early spring, the City staff began working on a budget that would meet the mission, vision, and objectives set forth by the City Council. Almost immediately after budget kick-off, the COVID-19 pandemic brought an unprecedented amount of uncertainty to operations and budget forecasts. After numerous adjustments, a preliminary budget was submitted to the City Council in July and was available online for citizen review. A final budget was submitted and adopted in August by the City Council. This budget document represents the final results from all their hard work. Preparing the budget for FY2020-21 required careful consideration of all revenues and expenditures and the effects of the pandemic. As we prepared this budget, the primary concerns were continuing as many services for our citizens as possible considering implications of the pandemic, limiting staff reductions by freezing vacant positions and reassigning personnel, and maintaining reserve levels in accordance with the City's fiscal policies. Although the City has seen improvements in many revenue sources over the last few years, the uncertainty of the length and impact of the pandemic made forecasting both revenues and expenditures more difficult. As the new fiscal year begins, the City's budget provides funds to maintain most City services and programs although some have been modified or postponed due to pandemic restrictions. The City continues to maintain a strong property tax base and healthy reserves. The City's conservative approach to revenue projections is important in maintaining a strong financial position. Under the direction of the City Council, staff will continue to work with community partners including citizens, businesses, volunteers, Tarrant County, DFW Airport, the school districts, and neighboring cities,to capitalize on opportunities and continue to build a vibrant community. GOALS AND OBJECTIVES In order to meet the Goals and Objectives stated on page 43; emphasis is placed on major short-term objectives including: 1) continuing existing services for citizens; 2) maintaining a competitive employee compensation package; 3) preserving appropriate reserve levels; 4) identify cost saving measures; 5) providing funding to implement the City Council's strategic plans while considering the impact on the City's tax rate; and 6) providing for appropriate levels of staffing as shown in the following table. Multi -Year Full -Time Staffing Levels General Fund -FT Enterprise -FT Special Revenue - FT Internal Service - FT Total -FT The approved FY2020-21 provides: FY19 Actual 274.75 69.25 FY20 Budgeted 275.75 70.25 FY20 Estimated 275.75 70.25 FY21 Proposed 278.25 69.75 44.5 44.5 44.5 40.5 1.5 1.5 1.5 1.5 390 392 392 390 * Continuation of current programs and services for citizens to the extent permitted by pandemic restrictions, iv One-time lump sum payment in lieu of baseline increases and adjustments to the pay plans for future employees to mitigate the revenue impacts from the pandemic and slow escalating personnel costs, Reserve levels which meet or exceed requirements established in the fiscal policy. Surpluses in excess of the minimum required reserve may be used, when needed, to cash flow capital equipment purchases and capital improvement projects to limit debt issuance, and An unchanged property tax rate of $0.4625 per $100 of assessed valuation for FY2020-21. This was accomplished by holding or reducing departmental expenditures within all area with an emphasis on maintaining funding for public safety, utilizing a portion of the short-term motor vehicle tax, and limiting the issuance of debt. GENERAL FUND REVENUES The General Fund resources are proposed at $44,768,168, which includes $41,368,771 in revenues and $3,399,397 of budgeted fund balance drawdown. The City's fiscal policies provide that General Fund reserves should be at least 30 to 60 days of working capital. At no time shall the reserve fall below 8.3% of the General Fund expenditure budget (i.e. 30-day level). The current reserve is maintained at 60 days which equates to approximately 16.4% of next year's budgeted expenditures excluding capital. In order to minimize debt issuance, the City has chosen to cash flow capital expenditures from excess reserves when available. As shown on page 12, the recommended reserve level for FY2020-21 is $6,792,435. The estimated beginning fund balance is $12,578,469, leaving $5,786,034, to fund the budgeted drawdown mentioned above. Proposed revenue for FY2020-21 assumes an overall decrease of 5°/0 from the FY2019-20 original budget. Revenue estimates and projections were developed utilizing economic forecasting and trending and accounting for an unprecedented amount of uncertainty caused by the COVID-19 global pandemic. Funding of the City's General Fund operations is derived from six (6) major revenue categories which include property taxes, sales taxes, franchise fees, licenses and permits, fines and fees, and intergovernmental transfers. Each of these revenue sources is detailed as follows with a brief description of how internal and external factors affect each revenue amount. General Property Taxes The largest financial consideration that guides the development of the budget for the upcoming year is the projection of property tax revenues. This revenue is based on information from the Certified Tax Roll received July 25th from the Tarrant Appraisal District (TAD). After the roll is received, the tax rate is set by the City Council based on both the debt rate required to pay annual debt service on the City's general bonded indebtedness and funds needed for maintenance and operations. Property taxes are levied each October 1 on the assessed value as of the prior January 1 for all real, business, and personal property located in the City. Assessed value represents the appraised value less applicable exemptions authorized by the City Council. Appraised values are established by TAD at 100% of estimated market value. Taxes are due October 1 and are delinquent after January 31. Penalty and interest are charged at 7% on delinquent taxes beginning February 1 and increase incrementally each month to 18% on July 1. After July 1, additional interest accrues at a rate of 1% each month. These penalties and interest do not apply to taxpayers who choose to pay their tax bill quarterly. v Certified property valuations for tax year 2020, including minimum value of property under protest, provided to the City by TAD totaled $5,164,250,293, an increase of $228,514,507 from the 2019 tax roll of $4,935,735,786. The certified roll reflects all taxable property in the City as of January 1, 2020. The current certified values show an increase of 4.6% over the prior year. Property values currently total $5.16 billion as shown by the graph. The City's adopted tax rate is $0.4625 per $100 of assessed valuation. Euless' tax rate has declined steadily from 61.6¢ in 1995 to an adopted rate of 46.250 $0.60 S0.50 50.40 50.30 50.20 50.10 50.00 1995 2000 Value (billions) Property Tax Rate History 2018 2017 2018 2019 5.75 5.25 4.75 4.25 3,75 3.25 2.75 2.25 1.75 1.25 0.75 2020 Taxable Assessed Valuation 1995 2000 2021 •Maintenance & Operations •Interest & Sinking 2016 2017 2018 2019 2020 2021 Fiscal Year for FY2020-21, which is unchanged from FY2019-20. The City's goal of maintaining a stable tax rate has proven very beneficial to the citizens of Euless. Additionally, the City grants exemptions for homesteads allowed by state law and provides senior and disabled citizen exemptions. In 2004, the City established an irrevocable tax freeze on the residential homesteads of disabled persons and residential homesteads of persons age 65 years or older. General property tax revenues are anticipated to generate $17,787,859 (including delinquent taxes and related penalties but excluding Tax Increment Reinvestment Zone (TIRZ) revenues) which accounts for 43% of all General Fund revenue. Sales Tax Revenues Revenue collected from sales taxes is the second largest component of the General Fund. Sales taxes in the General Fund account for 29% of total revenues. Sales tax receipts are the result of a tax levy on the sale of goods and services within the City as authorized by the State of Texas. The sales tax rate for the City of Euless is 8.250. Of this amount, the State receives 6.250 and the City receives 20. Of the City's portion, the General Fund receives 1.250 which includes a 10 general sales tax and a 1/40 for property tax relief. In addition, in 1993 the citizens of Euless voted to levy an additional 1/2¢ sales tax for the Euless Development Corporation (EDC) and in 1995 an additional 1/40 sales tax for the Crime Control and Prevention District (CCPD) which are reported as blended component units of the City in Special Revenue Funds. The City's economic development department continues to seek development opportunities to further diversify the sales tax base. It is the City's policy to use a conservative approach in forecasting this revenue source due to volatility and high dependence on local economic conditions. The 10 General Fund sales tax is expected to generate $9,476,172 in FY2020-21 and the 1/40 additional sales tax for property tax relief is anticipated to generate $2,450,873. This is a drop from the last several years due to COVID- 19 impacts. vi As the total sales tax collections chart indicates, this revenue source has grown significantly over the last decade until COVID-19. As sales tax revenue increases, the City's risk and vulnerability to adverse changes in economic conditions such as the pandemic also increases. Projecting sales tax revenues in future years continues to be challenging given the uncertain impact of the worldwide pandemic, development efforts, legislative initiatives, and economic conditions. Franchise Fees Franchise Taxes (gross receipt taxes) are charged to utility companies for the privilege of using right-of- way within the City. The City Council authorized a 5% charge on gas, garbage, recycling, water and wastewater, and cable receipts. Electric utilities pay a fee based on the kilowatt hours provided to customers within the City of Euless. Telecommunications companies remit payments based on a per line access fee. Total gross receipt/franchise taxes are estimated at $4,251,726 which represents 10% of the General Fund revenues. This revenue has dropped from previous years due to legislative changes for telephone and cable franchise fees. $20 w $16 c 0 $12 $6 $4 $o 41 Total Sales Tax Collections 1 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Est. Prop. I ■General ■EDC oCCPD 1 Licenses and Permit Fees Licenses and permit fees represent almost 2% of General Fund revenues and include charges by the City for certain types of operator licenses and permits for construction and other items regulated by City ordinance. Building activity remained strong over the last several years. FY2020-21 is expected to decrease as the City reaches buildout. Fines and Fees Fines and fees represent almost 8% of the General Fund revenues and include revenue generated from municipal court cases, ambulance fees, jail revenues, and library fees. Fines and fees are projected to decrease due to declines in municipal court and ambulance fee collections. Intergovernmental Transfers/Misc. Intergovernmental transfers represent 5% of General Fund revenues which includes general and administrative transfers from the Water and Wastewater Fund, the Drainage Fund, and the Short-term Motor Vehicle Fund. Other miscellaneous revenues represent 3% of General Fund revenue. GENERAL FUND EXPENDITURES General Fund operating expenditures are projected at $41,320,647, which represents a decrease of 5% from the FY2019 20 budget excluding capital programs. This decrease is in response to reduced revenue projections due to the COVID-19 pandemic. Department cuts have been made within all areas, two positions were eliminated and numerous positions were frozen until economic conditions improve. Other areas of the City have also had significantly reduced revenues and the General Fund is funding some of those other area's cuts including four police officers from the Crime Control and Prevention District Fund and Arbor Daze from the Hotel/Motel Fund. The adopted budget includes the use of excess reserves in the amount of $3,399,397 to cash flow capital programs. Capital programs include funding for inspections, accumulated depreciation on furnishings and equipment, street overlay funds, one-time salary adjustments, and contingency needs and FEMA matching funds for COVID-19 response. vil A breakdown of General Fund Revenues and Expenditures is graphed as follows: Revenues Sales & Use Taxes 29% Transfers 5% Miscellaneous 3% Property Taxes 43% General Fund Licenses & Permits 2% Franchise Fees 10% - Fines & Fees 8% Expenditures PACS 6% Capital 8% City Admin. 2% Police 34% Fire 24% Public Works 4% Finance 3% Admin. Srvcs. 'INF 7% Non Dept. 10% Development 2% In accordance with the City's fiscal policy, all current expenditures will be paid from current revenues. The budgeted General Fund reserve, as provided for in the fiscal policies, is equal to 60 days of working capital which equals 16.4% of budgeted General Fund expenditures excluding capital. The fund balance summary, provided on page 12, verifies that the City has complied with this policy. Only excess reserves have been used to fund capital needs. A detail of capital expenses can be found on page 34. WATER & WASTEWATER FUND REVENUES Resources available in the Water and Wastewater fund totaled $27,278,459, which includes $27,079,515 in revenues and $198,944 of budgeted drawdown from excess reserves. The water and wastewater revenue projection is based on average historical consumption, with proposed increases in both water and wastewater rates. Budgeted water revenues are calculated utilizing a base rate of $12.75 per month for residential customers and a variable commercial customer base rate based on meter size. In an effort to promote continued water conservation, the City's water rates are structured whereby customers pay a graduated volume rate based on varying levels of monthly water consumption. The FY2020-21 budget includes an increase in the rate for potable water consumption of 14¢ per thousand gallons on all tiers. This increase is based on increased costs of production including cost for water purchased from Trinity River Authority (TRA). Total revenue projections are reduced by a rebate to single family residential customers of 30¢ per thousand gallons used up to a maximum of 15,000 gallons per month, The City's rate stabilization fund will provide the resources to cover the cost of the rebates for FY2020-21. Budgeted wastewater revenue is calculated on a base rate of $11.00 per month for all customer classes, and a volume charge of $4.34 per 1,000 gallons of wastewater treatment up to a maximum of 12,000 gallons for residential customers. This is an increase of 5¢ per thousand gallons which is primarily related to increased cost of collection and treatment including cost increases from TRA for wastewater treatment. No maximum applies to commercial customers for wastewater treatment. The City's fiscal policy requires the Water and Wastewater Fund to maintain a minimum of 45 to 75 days working capital, The City of Euless currently maintains a 75 day reserve. As mentioned, the City has chosen to cash flow capital expenses from excess reserve levels when available. As shown on page 15, the recommended reserve level for the Water and Wastewater Fund is $5,545,409. The estimated beginning working capital for FY2020-21 totals $8,236,708, leaving $2,691,299 to fund the budgeted viii drawdown mentioned below for capital. In addition to water and wastewater charges, this fund derives its revenues from sanitation service, recycling, reconnection fees, inspection fees, transfer fees, late payment penalties, and interest earnings. Actual revenue in this enterprise fund varies seasonally and can fluctuate substantially based on weather conditions. Revenues and Expenditures of the Water and Wastewater Fund are graphed below: Revenues Wastewater 38% Penalties 1% Reclaimed Water 2% Water & Wastewater Sanitation 1% Recycling 1% Other 2% Water 55% Expenditures Water Production 33% Public Works 2%4 Finance 2% Water Distribution 5% Wastewater Treatment 20% GIS 2% Non -Dept. Capital 1% 35% WATER & WASTEWATER FUND EXPENDITURES Water and Wastewater Fund operating expenditures are projected at $26,987,658. This is an increase of 4% from the FY2019-20 original budget excluding capital programs. The majority of this increase is directly related to the cost of water and wastewater treatment by TRA. This budget meets the criteria set forth in the City's fiscal policies with reserves calculated at the minimum requirement of 75 days of working capital. Budgeted expenditures in the Water and Wastewater fund provide for the production and distribution of water, transmission and treatment of wastewater, recycling, and utility billing and collections. The FY2020- 21 budget also includes a transfer from the operating fund to the capital projects fund for capital improvements detailed in the Water and Wastewater Capital Projects section below. The adopted budget includes the use of excess reserves in the amount of $198,944 for previously approved capital projects that have not yet been completed and the painting of fire hydrants. WATER AND WASTEWATER CAPITAL PROJECTS The Water and Wastewater Capital Projects Fund includes wastewater line replacement at El Camino Real, Del Paso Street Phase I and II, and State Highway 10 at Main Street. Also included is a water line replacement at Dickey Drive. This budget includes continued funding for ongoing miscellaneous wastewater and water rehabilitation. Supplemental information is provided in the Capital Improvement Program section of the budget on pages 130-144, as well as in the Capital Improvement Program issued under separate cover. WATER AND WASTEWATER RESERVE REQUIREMENTS Water and Wastewater revenue bond covenants require the City to have on -hand reserve amounts sufficient to cover the cost of the average annual debt service on outstanding bonds. This reserve is in ix addition to the working capital required by the City's fiscal policies and is maintained in a separate fund. For the FY2020-21 budget, the required reserve is $766,601. INTERNAL SERVICE FUNDS Health Insurance/Benefits Fund The City provides employee medical insurance coverage on a self -insured basis. The employee pays a portion of the insurance cost. The excess coverage insurance policies for FY2020-21 require a specific deductible of $125,000 per person and covers aggregate claims in excess of $6,512,566. Vehicle/Equipment Replacement Fund The City maintains a Vehicle/Equipment Replacement Fund to accumulate resources for the replacement of existing equipment. In an effort to assist in fuel conservation, the proposed replacement schedule includes recommendations for alternative fuel and fuel efficient vehicles, where feasible. Funding is provided annually by the user departments in order to accumulate funds to cover the expected replacement costs of the equipment. Any shortfall is funded from the Car Rental Fund the use of tax notes as needed. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. This tax is levied on the rental rate for a hotel/motel room. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including promotion of tourism, programs which enhance the arts, historical preservation programs, and convention facilities. The Hotel/Motel tax receipts are projected to decrease in FY2020-21 from FY2019-20 revenues due to the impact of COVID-19 on the travel industry. This revenue source continues to provide funding for the Texas Star Conference Centre and historical preservation. Half -Cent Sales Tax Fund Euless citizens approved an additional 1/2¢ sales tax in 1993 that is restricted for parks, library, and economic development activities. Projected revenues are expected to drop for FY2020-21 due to COVID- 19. Expenses in this fund were cut to adjust for the decrease in expected revenues. Vacant positions are also being held until economic conditions improve. One-time capital programs, detailed on page 34, include funds to improve EDC owned facilities, and a transfer for miscellaneous parks improvements. This budget maintains operating reserves of 60 days of working capital, which is consistent with other governmental funds. Police Drug Fund This fund was established to account for the proceeds from sale of assets seized in connection with drug arrests. These revenues are used exclusively for Police Department expenditures and have allowed the City to upgrade police radio systems, provide protection gear for officers, purchase additional police vehicles, purchase a mobile sky watch trailer, purchase a security system for the police facility, and develop the Commercial Vehicle Enforcement program. Crime Control and Prevention District Fund The Crime Control and Prevention District Fund is used to account for an additional 1/4¢ voter -approved sales tax. State law restricts the use of these funds to crime control and prevention activities. This revenue source provides funding for several public safety positions. Projected revenue, due to the COVID-19 pandemic, are twenty percent lower than the previous year. Due to the expected decrease in revenue, four police officer positions previously funded from the Crime Control and Prevention District are being funded by the General Fund for FY2020-21. The FY2020-21 budget includes additional funding for public safety equipment. x Short -Term Motor Vehicle (Car Rental) Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the City limits. In the spring of 2000, the Dallas -Fort Worth International (DFW) airport opened a consolidated car rental facility within Euless City limits. These funds are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the parties in FY1997-98. The COVID-19 pandemic has devastated the travel industry. Revenues from car rentals at DFW Airport dropped substantially. We are expecting the recovery to be slow and therefore have projected revenues to decrease by half for FY2020-21 compared to the original FY2019-20 projections. Revenue sharing will decrease likewise to the two owner cities, thus reducing expenditures. Capital requests were limited to redevelopment and golf course capital improvement projects. Staff has maintained the $2,000,000 reserve level approved by the City Council. OTHER ENTERPRISE FUNDS Recreation Class Fund The Recreation Class Fund provides outstanding community activities for citizens. The activities financed from this fund range from youth programs to senior citizen activities, and provide funding for many activities at the Euless Family Life Center. Drainaae Utility Fund This fund was established to account for the acquisition, operation, and maintenance of a municipal drainage utility. User fees collected on a monthly basis from residential and commercial customers support this fund. The FY2020-21 residential monthly rate remains at $2.75 and remains competitive with others communities in the area. Monthly commercial drainage fees are based upon lot size. This revenue source is used to fund eight public works positions, drainage capital improvement projects, and maintenance of the drainage system. Texas Star Golf Course The Texas Star Golf Course and Conference Centre is a vibrant part of the Euless community. This facility is well-known for world class golf that is secluded in the midst of the Dallas/Fort Worth Metroplex. This challenging course has been recognized as a premier municipal facility by leading golf publications. The course was listed by the PGA, Golf Week and Golf Digest as one of the top places to play in Texas. Dallas Morning News and Avid Golfer list Texas Star as one of the Top Ranked Public Golf Courses in the Metroplex. Raven's Grille and the Conference Centre continue to receive rave reviews. The Conference Centre has 7,000 square feet of divisible space and hosts business conferences, weddings, concerts, and other events. The FY2020-21 budget includes proposed revenues of $4,629,475 and proposed operating expenses of $4,606,455. Texas Star Sports Complex Texas Star Sports Complex has been expanded to include the former Softball World facility. This facility is deemed an amateur athlete's dream. It provides the perfect location for tournaments and special events. Synthetic turf and parking enhancements during FY2016-17 at the Parks at Texas Star have taken amateur fields in the area to a higher level and allow for quicker play time following rain events. Additional renovations are expected to be completed in the spring of 2021 and will allow for the expansion of youth baseball leagues and tournaments while still accommodating some adult softball play. The FY2020-21 budget for this complex includes proposed revenues of $885,000 and proposed expenses of $725,564. xi LONG-TERM FOCUS Multi -Year Financial Plan To this point, the budget message has focused on short-term financial policies and goals that guide the development of the budget for the upcoming year. Long-term financial goals and issues are examined each year through the preparation of the Multi -Year Financial Plan, which covers the next five years. Decisions for the upcoming year are not made without considering the Tong -term financial impact. The plan is normally an essential component of each year's budget process. Expenditures are projected at moderate growth and funding strategies are developed to provide for this growth. Potential revenue sources, cost saving strategies, and debt issuance are considered before property tax rate changes or utility rate changes are factored into the plan to balance the projected budgets. Due to the COVID-19 pandemic and the significant amount of uncertainty in forecasting, updates to the multi -year operating plan are being delayed until a reasonable and realistic forecast based on actual events can be determined. Capital Improvement Plan Another important long-term planning document is the Capital Improvements Program (CIP). The City has created and produced, under separate cover, a CIP to address many of its long-term goals which include: maintaining and constructing infrastructure and municipal facilities in accordance with the CIP Plan and Facilities Master Plan while maintaining consistent debt levels; completing park projects that have been identified by the Parks Master Plan; and promoting community revitalization. The program includes a framework for assessing the fiscal impact of identified projects. The capital program is reviewed annually to reflect changing priorities and funding availability. The CIP Plan meets the City Council's goal of providing for systematic infrastructure improvements and facility improvements by providing a plan and funding to upgrade amenities and infrastructure. . The program identifies potential projects which are described in detail and prioritized. Projects scheduled for consideration in the FY2020-21 budget are matched with funding sources. Projects scheduled for consideration within the next five years are included in the preparation of the multi -year plan with potential funding sources identified and operational impacts included in the appropriate funds. The multi -year capital plan is a useful tool that allows the City to evaluate the operating impact of future capital projects. Projects funded through the issuance of debt impact operating budgets and are planned accordingly. The FY2020-21 budget includes a variety of capital improvement projects, as detailed in the capital section of this document on pages 130-144 and in the CIP under separate cover. Several project for FY2020-21 will be funded through operating transfers or excess reserves, however additional debt issuance is planned for street reconstruction projects and short-term tax notes for future public safety equipment purchases. The FY2020-21 CIP budget includes total resources available (including intergovernmental transfers) of $17,526,278 and capital expenditures (including on -going funded projects) of $9,878,873. The budget cycle of the capital project funds is different from the budget cycle of operating funds. The most significant difference is the method of financing. Capital projects are often financed through the use of nonrecurring sources, specifically, bond proceeds, and the use of excess reserves. Therefore, the money is received in one fiscal year and the payment of the project expenses often extends over several fiscal years. As in the past, excess operational revenues will have a priority to fund capital projects in order to reduce interest expense related to bond issues. Additional funding for future projects will include the consideration of grant availability, self-sufficiency of revenue type bonds, and debt capacity. The FY2020-21 budget further addresses the goal of maintaining infrastructure by allocating funds to continue miscellaneous drainage improvements, wastewater and water rehabilitation, entry monument sign program, redevelopment, economic development incentives, miscellaneous park and irrigation improvements. xii GENERAL DISCUSSION OF LONG-TERM DEBT POLICIES/OBJECTIVES The City Council and citizens of Euless have determined that debt issuance is a viable method of financing major capital projects. Per the City's fiscal policies, long-term debt will not be used for operating purposes and the life of the debt instruments will not exceed the useful life of the projects financed. The City has also specified that bonds with an average life of 20 years or less will be issued to reduce net interest cost and maintain future flexibility by paying off debt earlier. The majority of the City's long-term debt has been used to finance infrastructure needs and traditional government facilities such as streets, public safety facilities, libraries, and park development. The following discussion highlights the City's legal restrictions and requirements relating to debt issuance, types of debt issuance and the impact of the CIP on City operations and debt service amounts. Authorization to Issue Debt/Legal Debt Margin As set forth in the Constitution of the State of Texas, cities with a population of 5,000 or more inhabitants may, by majority vote of the qualified voters adopt or amend charters to become "home rule cities." Euless, being a home rule city, has adopted a Charter. The Charter provides in Article VIII, Section 4 that: "It shall be the duty of the Council to levy an annual tax sufficient to pay the interest on and provide the necessary sinking fund required by law on all outstanding general obligation bonds of the City." In accordance with the State of Texas Constitution, the City of Euless has not exceeded the legal debt limit as calculated: Taxable Assessed Valuation $5,164,250,293 Constitutional Limit of Debt 2.5% of assessed valuation Maximum Constitutional Revenue Available $129,106,257 Constitutional Maximum Tax Rate $2.50 per $100 assessed valuation Adopted Tax Rate $0.4625 per $100 of valuation Available Unused Constitutional Maximum Rate $2.0375 Tvoes of Debt Outstanding The City has existing long-term debt for the acquisition and construction of major capital facilities, infrastructure, and equipment. The City has identified two projects in the CIP Plan that may require debt issuance. We anticipate the issuance of 2021 Certificates of Obligation for street reconstruction projects and Tax Anticipation Notes for public safety equipment. Due to a reduction in outstanding debt service obligations, these issuances are not expected to impact the interest and sinking portion of the tax rate. A brief explanation of various debt instruments is provided below. Additional information on the debt is included in pages 145-179 of this book. General Obligation Bonds — are issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds — are issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization. Certificates of Obligation — are similar to General Obligation bonded debt in their intended usage but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds — are issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and are repaid from revenues of this enterprise fund. Sales Tax Revenue Bonds — are used to finance library, park, and economic development projects. Sales tax revenue bonds are repaid from the half -cent sales tax revenues collected by the Euless Development Corporation. Tax Anticipation Notes are issued to finance shorter -term debt such as short economic life assets. Impact of Capital Improvement Program The City recognizes that many capital projects will have an impact on future operating budgets. Although the reconstruction of streets and replacement of water and wastewater lines impact operations by reducing maintenance costs, these funds are redirected for additional maintenance throughout the City. Therefore, the net effect to operations and maintenance cost is expected to be minimal. However, there are many positive impacts to citizens including improved driving conditions and improved water and wastewater flow due to line replacements. New and expanded facilities will have some impact on operations, specifically, in additional utility, maintenance and janitorial costs. These costs are incorporated in the operational budgets and the multi -year financial plan. Further detail on the operational impact is provided in the CIP document. ECONOMIC CONDITION The City of Euless is located in Tarrant County in the heart of the Dallas/Fort Worth (DFW) Metroplex and adjacent to the DFW International Airport. Thus, the economic vitality of the region significantly impacts the economic health of Euless. DFW Airport reports itself as the fourth largest airport in terms of operations and fifteenth largest in terms of passengers in the world, handling over 75 million passengers in 2019. According to the North Texas Commission, DFW is the 4 largest region in the US and has experienced tremendous growth during the past decade. With its highly -diversified economy, DFW has a population of over 7.5 million, a Gross Domestic Product of $613.4 billion, a labor force of over 3.9 million, a 2.8% job growth rate, 24 Fortune 500 Firms, and college enrollment of over 367,000. Such an economic environment has helped the region weather economic downturns in key sectors better than many other regions in the nation. The AllianceTexas development in North Fort Worth is a 26,000-acre master -planned, mixed -use community which is home to 525 companies, 61,000 employees, and is anchored by the inland port known as the Alliance Global Logistics Hub. This area offers a variety of commercial real estate options, industrial space, office space, and retail facilities (www alliancetexas com, A!!ianceTexas spurs economy in Northeast Fort Worth). Taxable value for all residential and commercial property in the City of Euless is estimated at approximately $5.1 billion for tax year 2020, which is a 4.6% increase from the prior year, due to increases in both residential and commercial real estate property values. Sales tax collections increased during FY2019-20 despite COVID-19 projected impacts. Euless continues to look for additional revenue opportunities in order to minimize the tax burden to citizens and strives to cut costs without impacting service. The City typically receives a significant amount of revenue from a consolidated rental car facility located at DFW Airport. COVID-19 has had a significant impact on the travel industry and this revenue source has significantly reduced. The City Council has chosen to continue to use this funding source to support general government operations and to cash flow capital projects in lieu of debt issuance when possible. xiv The City has been very cautious to not become overly dependent on this volatile resource while providing for needed improvements for citizens. The City of Euless has approximately 468.57acres of undeveloped land outside of DFW Airport. Parcels remain available at Glade Parks, Founders Parc, and the Riverwalk! development in addition to several infill tracts. The Dallas Cowboys AT&T Stadium and Texas Rangers Globe Life Field and Globe Life Park in Arlington are located within minutes of Euless and, continue to attract additional tourism to the City by hosting concerts and sporting events, although these have been limited due to the COVID 19pandemic. During the past few years, Euless has realized new commercial, industrial, residential, and multi -family developments. The City of Euless is focused on bringing quality development to the area, seeking redevelopment opportunities, and promoting business retention. IN SUMMARY Staff continues to work hard to provide programs and services to the community in an effective and efficient manner. During the past year, changes were made to operations and the budget in responds to COV19. Every effort was made to continue to provide services in a safe manner and to reimagine offerings that would allow the community to continue to enjoy activities in a safe environment. ABOUT THIS BOOK...Understanding how to use this book most efficiently is the key to absorbing the volume of data needed to analyze information and make informed decisions. Supplemental information is provided for informational purposes only and is not formally approved as part of the budget process. Supplemental information is reported at the department or fund level, charts and graphs have been used when possible to provide information at a glance and comparison data has been limited to prior year actual budget, estimated and proposed. A copy of this document will be in the library for citizen review and is available on the City's website at www.eulesstx.gov/finance. The City's CIP Document is printed separately. This document includes details of funded, unfunded, and completed capital projects. Descriptions, cost estimates, and priority status is also provided for each project. This budget was developed with an unprecedented amount of uncertainty caused by the COVID-19 global pandemic. We appreciate the dedication of the Mayor and Council during the budget process, and thank the employees for their assistance in developing a budget that will allow us to continue to pursue the City's goals and objectives. As always, the City of Euless staff welcomes and appreciates your comments. Respectfully submitted, 0i10(41 osFheli Loretta Getchell City Manager xv COUNCIL ADOPTED 2020-2021 ANNUAL CITY OF EULESS BUDGET COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES Includes All Funds Subject to Appropriation with Comparison to Prior Years BEGINNING FUND BALANCE BUDGETED REVENUES Property Taxes Gross Receipts Tax General Sales Tax Selective Sales Tax Fines/Fees/Penalties Licenses & Permits Interest Income Intergovernmental Revenue Charges for Service Miscellaneous/Rental Income Insurance/Risk/Other Sources Revenues before Transfers Transfers from other funds TOTAL REVENUES AVAILABLE RESOURCES BUDGETED EXPENDITURES Personal Services Professional/Technical Services Contractual Services Utilities Maintenance Other Services/Contingencies* Insurance General & Administrative Rebates/Incentives Supplies Capital & Infrastructure Improvements Capital Purchases (Equipment) Debt Service/Bank Charges Expenditures before Transfers Transfers to other funds TOTAL EXPENDITURES ENDING BALANCE DESIGNATED UNDESIGNATED PROJECTED ENDING FUND BALANCE RECOMMENDED RESERVES PER FISCAL POLICY GENERAL FUND SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS ENTERPRISE INTERNAL FUNDS SERVICE FUNDS $ 12,578,469 $ 9,350,099 $ 3,061,235 $ 9,610,025 $ 17,332,690 $ 17,727,859 $ 4,251,726 $ 11,927,045 $ 130,000 $ 1,601,600 $ 580,300 $ 112,500 $ 426,350 $ 1,632,155 $ 760,410 $ 5,000 $ 39,154,945 $ 2,213,826 $ 41,368,771 $ 53,947,240 32,400,910 1,456,730 688,275 994,589 809,183 375,500 5,300 413,257 1,673,622 987,297 2,561,930 4,800 42,371,393 2,348,651 44,720,044 1,921,971 105,000 7,366,273 7,890,246 1,161,956 64,850 50,995 73,580 18, 634, 871 13,066 18,647,937 27,998,036 4,835,370 252,685 50,830 288,000 61,500 172,000 82,325 5,400,145 405,119 1,555,842 408,960 13,512,776 4,525,036 18,037,812 3,682,039 $ - $ 12,000 $ 237,500 19,000 $ 50,500 $ 32,974,571 495,000 $ 266,904 80,000 $ 4,288,039 $ 33,529,475 4,637,882 $ 1,926,590 8,925,921 $ 35,456,065 11,987,156 $ 45,066,090 $ 9,066,813 3,000 $ 2,356,074 $ 405,195 $ 14,524,461 $ 511,146 $ 92,470 $ 58,000 $ 209,925 - $ $ 1,683,551 - $ $ 318,444 8,989,727 $ 6,000 8,992,727 $ 29,232,079 $ 6,238,805 8,992,727 $ 35,470,884 60,000 660,779 8,754,543 9,475,322 3,074,819 12,550,141 29,882,831 RESERVE FUNDS $ 8,580,868 858,352 $ 13,500 $ 314,367 $ 6,772,532 $ 2,000 $ 321,778 10,375 1,632,000 9,924,904 9,924,904 23,500 65,000 88,500 9,625 98,125 8,678,993 312,742 312,742 $ 129,148 $ 816,999 $ 486,980 $ - $ - $ 4,691,184 $ 9,098,048 $ 9,143,225 $ 2,507,449 $ 9,595,206 $ 19,957,927 $ 3,675,067 $ 9,227,196 $ 9,960,224 $ 2,994,429 $ 9,595,206 $ 19,957,927 $ 8,366,251 I$ 6,792,435 $ 3,218,013 I $ 444,270 $ 6,009,394 $ 16,300,729 I $ 946,532 I * Other Services/Contingencies includes budget adjustments in the Estimated FY2019-20 column that were entered in a variety of line items. NOTE: Some accounts may have been recategorized to provide consistent presentation across funds. xvi COUNCIL ADOPTED 2020-2021 ANNUAL CITY OF EULESS BUDGET COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES Includes All Funds Subject to Appropriation with Comparison to Prior Years BEGINNING FUND BALANCE BUDGETED REVENUES Property Taxes Gross Receipts Tax General Sales Tax Selective Sales Tax Fines/Fees/Penalties Licenses & Permits Interest Income Intergovernmental Revenue Charges for Service Miscellaneous/Rental Income Insurance/Risk/Other Sources Revenues before Transfers Transfers from other funds TOTAL REVENUES AVAILABLE RESOURCES BUDGETED EXPENDITURES Personal Services Professional/Technical Services Contractual Services Utilities Maintenance Other Services/Contingencies* Insurance General & Administrative Rebates/Incentives Supplies Capital & Infrastructure Improvements Capital Purchases (Equipment) Debt Service/Bank Charges Expenditures before Transfers Transfers to other funds TOTAL EXPENDITURES ENDING BALANCE DESIGNATED UNDESIGNATED PROJECTED ENDING FUND BALANCE CAPITAL FY2020-21 ALL IMPROVEMENT FUND FUNDS SUMMARY BUDGET ESTIMATED ACTUAL FY2019-20 FY2019-20 FY2018-19 $ 8,162,249 $ 68,675,635 $ 108,904,299 $ 108,904,299 $ 85,748,364 $ $ 23,331,869 $ 22,419,638 $ 22,339,061 $ 20,337,781 $ $ 4,356,726 $ 4,301,420 $ 4,300,025 $ 4,547,776 $ $ 19,293,318 $ 21,758,305 $ 17,690,695 $ 21,419,831 $ $ 8,020,246 $ 16,078,521 $ 9,969,063 $ 15,777,126 $ 481,029 $ 3,494,085 $ 4,298,359 $ 3,214,068 $ 3,717,944 $ $ 580,300 $ 589,500 $ 1,184,226 $ 2,042,051 $ $ 330,350 $ 1,059,700 $ 1,566,609 $ 2,629,196 $ $ 477,345 $ 832,001 $ 3,734,457 $ 936,387 $ $ 34,606,726 $ 33,251,499 $ 32,003,275 $ 33,772,472 $ $ 2,321,673 $ 2,193,541 $ 2,273,289 $ 3,650,301 $ 5,500,000 $ 14,339,543 $ 19,283,434 $ 21,419,968 $ 30,401,863 $ 5,981,029 $ 111,152,181 $ 126,065,918 $ 119,694,736 $ 139,232,728 $ 3,383,000 $ 15,258,808 $ 24,298,115 $ 23,849,357 $ 20,004,878 $ 9,364,029 $ 126,410,989 $ 150,364,033 $ 143,544,093 $ 159,237,606 $ 17,526,278 $ 195,086,624 $ 259,268,332 $ 252,448,392 $ 244,985,970 $ $ 47,161,445 $ 48,000,444 $ 49,163,377 $ 44,600,770 $ 138,000 $ 4,528,267 $ 5,547,553 $ 7,571,509 $ 4,723,858 $ $ 1,144,300 $ 1,243,624 $ 1,286,350 $ 1,200,323 $ 100,000 $ 15,907,050 $ 14,894,626 $ 15,553,833 $ 13,446,505 $ $ 1,395,329 $ 1,418,775 $ 1,322,879 $ 1,207,217 $ 51,000 $ 1,005,337 $ 1,569,495 $ 771,057 $ 158,875 $ $ 6,835,832 $ 7,223,905 $ 7,197,405 $ 6,557,485 $ $ 707,507 $ 867,525 $ 642,585 $ 597,425 $ 25,000 $ 7,098,767 $ 12,209,454 $ 9,552,225 $ 15,622,389 $ 25,000 $ 3,111,342 $ 3,264,376 $ 2,946,423 $ 3,008,862 $ 9,419,029 $ 9,419,029 $ 17,080,035 $ 51,317,346 $ 12,853,040 $ $ 6,068,216 $ 8,299,691 $ 5,404,429 $ 4,699,261 $ $ 9,409,487 $ 10,072,453 $ 10,021,254 $ 8,924,382 $ 9,758,029 $ 113,791,908 $ 131,691,956 $ 162,750,672 $ 117,600,392 $ 120,844 $ 13,546,078 $ 22,461,225 $ 21,022,085 $ 18,481,279 $ 9,878,873 $ 127,337,986 $ 154,153,181 $ 183,772,757 $ 136,081,671 $ - $ 6,124,311 $ 5,254,771 $ $ 7,647,405 $ 61,624,327 $ 41,834,879 $ $ 7,647,405 $ 67,748,638 $ 105,115,151 $ RECOMMENDED RESERVES PER FISCAL POLICY I $ 5,254,771 $ 3,009,310 63,420,864 $ 105,894,989 68,675,635 $ 108,904,299 $ 33,711,373 $ 30,602,421 $ 30,602,421 I $ 24,989,057 * Other Services/Contingencies includes budget adjustments in the Estimated FY2019• 20 column that were entered in a variety of line items. NOTE: Some accounts may have been recategorized to provide consistent presentation across funds. xvii THE CITY OF EULESS Budget THE CITY OF E1JLESS July 28, 2020 Honorable Mayor Linda Martin Honorable City Councilmembers: Tim Stinneford, Place One Jeremy Tompkins, Place Two, Mayor Pro Tem Eddie Price, Place Three Perry Bynum, Place Four Harry Zimmer, Place Five Salman Bhojani, Place Six INTRODUCTION As required by the City of Euless' Home Rule Charter, the operating budget for the fiscal year beginning October 1, 2020 and ending September 30, 2021 is submitted for your review. This budget document has been condensed in an effort to make it more user friendly and to eliminate duplicate information available in other formats, It continues to include all required data per the City's Charter and supplementary information. We hope our citizens will find this document easier to navigate. This document supersedes the version submitted on July 24, 2020 and has been updated based on certified tax values received from the Tarrant Appraisal District, We would like to extend our thanks to all of the department directors and managers along with the finance staff for their outstanding performance in preparing this budget document. BUDGET HIGHLIGHTS This budget was developed with an unprecedented amount of uncertainty caused by the COVID-19 global pandemic. We have reviewed all programs and services offered by the City and have made adjustments as necessary to address safety concerns and to identify cost savings to offset the economic impact of the pandemic. Highlights of the proposed budget are detailed below: 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.culesslx.gov 1 • The property tax rate for the upcoming fiscal year is proposed to remain at 46.25¢ per $100 of assessed valuation. • Significant reductions are projected in sales tax, car rental tax, hotel/motel occupancy tax, and interest income. • Hours of operations at some City facilities have been reduced. • Departmental cuts have been made within all areas with an emphasis on maintaining funding for public safety. • Two positions have been eliminated and twelve vacant positions have been frozen until economic conditions improve. • The pay plans for non-public safety employees have been reduced approximately 10% and steps for newly hired non-exempt employees have been eliminated, Public safety employees and existing non-exempt employees will continue to receive step increases as previously committed. Baseline salary increases have not been included in the budget; however one-time lump sum payments will be considered should economic conditions improve. • The water rate includes an increase to the volume charge of 14¢ per thousand gallons. The recommended volume charge covers the pass -through increase from Trinity River Authority (TRA) in the City's cost to purchase water. • A 30¢ per thousand gallons rate stabilization rebate has been included for residential water customers for the first 15,000 gallons per month. • The wastewater rate includes a 5¢ increase per thousand gallons, which covers the pass -through increase from TRA for the collection and treatment of the wastewater. • The Water and Wastewater Operating Fund includes transfers to Capital Improvement Programs (CIP) to cash flow system infrastructure improvements including water and wastewater line replacements. The annual commitment for line replacement continues at $1,075,000, • Funding for annual street improvements was eliminated from the baseline budget in order to offset revenue shortfalls. However, we are recommending that excess reserves in the amount of $1,000,000 be transferred to the Capital Projects Fund to ensure the City's street infrastructure is adequately maintained. Restoration of this item to the City's baseline is a top priority. • Transfers to the Equipment Replacement Fund to cover vehicle, mobile equipment, and most equipment and furnishing replacements have been included in the baseline funding of all funds except the General Fund and the Texas Star Golf Course Fund. Revenues are expected to cover 40% of the annual depreciation for these two funds. The remaining percentage will be covered by excess reserves. Restoration of this item in the City's baseline is a top priority. • No supplemental programs are included for FY2021. • Recommended capital items are included in the proposed budget. 201 N. I ctor Drive, Euless, Texas 76039-3595 817/685-140(1 Metro 817/267-4403 Fax 817/685-1416 www.eulesslx.gov 2 GENERAL FUND General Fund revenues are proposed at $41,368,771 which represents a decrease of 5% from the previous year's budget. COVID-19 is the primary factor for this decrease. Shelter in place rules and social distancing restrictions have had immediate impacts on sales, business investment, travel, and ultimately the entire economy. The General Fund is immediately effected by reduced sales tax collections, reduced car rental tax transfers, reduced interest income, increased personal protective equipment expenses, and increased expenses not covered by other special revenue sources. Property valuations as of July 25th, including minimum value of property under protest and incomplete properties, provided to the City by the Tarrant Appraisal District totaled $5,164,250,293 for FY2020-21. This represents an increase of $228,514,507 or 4.6% from the FY2019-20 tax roll of $4,935,735,786. The tax rate proposed for FY2020-21 is 46.25¢ per $100 of assessed valuation, which includes 38.1954¢ for maintenance and operations and 8.0546$ for debt service. This total proposed rate is unchanged from FY2019-20 and represents the 271h consecutive year that the Euless property tax rate has been held flat or reduced. FY2019-20 sales tax collections are projected to end the fiscal year down almost 20% from budget due to the pandemic. Projections for FY2020-21 are estimated to decrease 10% from original FY2019-20 expectations. Other revenue sources including building permits and fines and fees have either been held flat or reduced. While building permits have been strong, this revenue source will be vastly reduced when the City reaches buildout. Therefore, we continue to reduce our dependence on this revenue. Municipal court fines and fees have been reduced based on declining case volume and legislative changes that impact collection of fines and fees. Franchise fees are projected to remain fairly flat. Aquatic's user charges will increase due to new rates. Ambulance fees are trending upward but with higher unemployment, collection rates may fall. Interest income is expected to decrease significantly due to the Federal Reserve lowering interest rates and uncertain market conditions. Miscellaneous income has been projected to increase due to the proposed implementation of credit card convenience fees. General Fund operating expenses, excluding capital programs, are proposed at $41,320,647 which also represents a decrease of approximately 5%. This decrease is in direct response to our projected decline in revenue due to COVID-19. Reductions were made across all departments. Two positions that were split between the General Fund and Water and Wastewater fund were eliminated and eight vacant General Fund positions are being held until economic conditions improve. Another position that was wholly funded by the General Fund is now shared with the Water and Wastewater Fund, and four police officer positions have been moved to the General Fund from the Crime Control and Prevention District (CCPD) due to the decline in sales tax revenue, No baseline salary increases were budgeted for FY2020-21 and starting pay ranges for new hires have been reduced. Step plan increases are included. Contractual rebates have been reduced based on expected declines in sales tax collections. 201 N Ector Drive, Euless, Texas 76039-3595 R 17/685-1400 Metro 817/267-4403 Fax 817/685.1416 www.eulcsslx.gov 3 As mentioned above, annual street improvements in the amount of $1,000,000 were removed from baseline funding but are being proposed as a one-time transfer from excess reserves. Only 40% of the annual transfers to the Equipment Replacement Fund to cover vehicle, mobile equipment, and most equipment and furnishing replacements have been included in the baseline funding. The remaining 60% will be covered by excess reserves. Other items funded from excess reserves are detailed on the Capital and Supplemental Request summary including code books, inspection services, FEMA matching funds, contingency funds, and funding for Arbor Daze. In accordance with the City's fiscal policy, all current expenses will be paid from current revenues. Per this policy, the budgeted General Fund reserve is equal to 60 days working capital. The fund balance summary verifies that the City has complied with this policy. Excess reserves have only been used to fund proposed capital needs. WATER AND WASTEWATER FUND The FY2020-21 budget includes proposed operating revenues of $27,079,515, which is an increase of 4% over FY2019-20 budgeted revenues. The water and wastewater revenue projections are based on proposed rates and estimated consumption for FY2020-21. A proposed rebate is included for single-family residential customers of 300 per thousand gallons of water used up to a maximum of 15,000 gallons per month. The City's Rate Stabilization Fund will provide the resources to cover the cost of the proposed rebate. Proposed water and wastewater baseline expenses are $26,987,658, which is an increase of 4% over current year. The anticipated volume of wastewater treatment is increasing and the projected cost of water and wastewater collection services from TRA is increasing. Two vacant positions in this Fund are being held, an administrative position has been split between this Fund and the General Fund and, as previously mentioned, two shared positions were eliminated. The only capital items proposed is the painting of fire hydrants. The proposed budget meets the criteria set forth in the City's fiscal policies with reserves calculated at 75 days of working capital. Water and Wastewater Debt Reserve Requirements Water and wastewater revenue bond covenants require the City to maintain sufficient reserves equal to the average annual debt service requirements. This debt reserve is in addition to the working capital reserve required by the City's fiscal policies and is maintained in a separate fund. The reserve level currently meets the requirements of the bond covenants. 201 N Ector Drive, Euless, Teas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulcsslx.gov 4 EQUIPMENT REPLACEMENT FUND The City maintains an equipment replacement program to accumulate funds for the replacement of existing vehicles, mobi►e equipment, and some equipment and furnishings. Funding is provided annually by user departments in order to accumulate funds to cover the expected replacement costs. Additionally, purchases in excess of $75,000 are supplemented with funding from the car rental fund and the use of tax notes as required. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of Euless. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including the promotion of tourism, programs which enhance the arts, historical restoration programs, and convention facilities. The hotel/motel tax receipts are projected to decrease significantly in FY2020-21 from current year collections based on the COVID-19 pandemic and its impact on the travel industry. Funding for Arbor Daze has been provided by General Fund excess reserves for FY2020-21. Historic preservation, conference center operations, and contractual rebates are included in the budget for FY2020-21. Half -Cent Sales Tax Fund — Euless Development Corporation (EDC) Euless citizens approved an additional 1/z¢ sales tax in 1993 that is restricted for parks, library, and economic development activities. Due to COVID-19, sales tax revenue projections for FY2020-21 are expected to drop 10% from the current year budget. Two position are being held vacant in the EDC Fund until sales tax collections improve. Recommended capital programs, as detailed in tab 2, include funds for an economic development building remodel, funds to remodel the building currently housing the temporary library for other uses, and a transfer for miscellaneous parks improvements. This budget maintains the required 60 days of working capital for reserves. Car Rental Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the City limits. In the spring of 2000, the Dallas -Fort Worth International (DFW) Airport opened a consolidated car rental facility within Euless city limits. These funds are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the parties in FY1997-98. The COVID-19 pandemic has devastated the travel industry. Revenue from car rentals has dropped substantially. We expect the recovery to be very slow and therefore, 201 N Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Pox 817/685-1416 www.culcsstx gov 5 FY2020-2021 collections are projected to be down approximately 50% from the current year budget. Expenditures from this fund include a transfer to the General Fund equal to one-third of the City's share of the revenue. This transfer helps offset the amount needed from property taxes to support general government operations. Additionally, funds are included to replenish the redevelopment project and replenish the Texas Star Miscellaneous Improvements project. Details of both items can be found in the CIP plan. The recommended reserve level of $2,000,000 has been maintained. Juvenile Case Management Fund As mentioned above, fiscal policies direct the City to pay current expenses with current revenues. This budget recommends that Council approve the use of excess reserves to cover a portion of current expenses. The Juvenile Case Management Fund is expected to end FY2019-20 with approximately 1,026 days of fund balance in reserves. Fiscal policies recommend 60 days of reserves. These excess funds can only be used for juvenile case management and there are no one-time requests from this Fund. With the recommended drawdown, this fund is projected to end FY2020-21 with 734 days of operating reserves. ENTERPRISE FUNDS Texas Star Sports Complex The Texas Star Sports Complex has been expanded to include the former Softball World facility. Renovations are expected to be complete in the spring of 2021. This renovated facility will allow for the expansion of youth baseball leagues and tournaments while still accommodating some adult softball play. This budget includes the expected revenue from both facilities as these will operate under the sole title of Texas Star Sports Complex in the future, Recreation Class Fund The Recreation Class Fund is supported by user fees. The proposed revenue includes increases to membership fees and class fees in an effort to help offset the increased costs of operations. CAPITAL IMPROVEMENT FUNDS A separate Capital Improvements Program (CIP) has been updated and will be distributed under separate cover. This comprehensive document provides a summary of all funded projects detailing project scope, justification, funding sources, future maintenance and operating costs, and expenses to -date. 201 N F.ctar I)rivc, Euless, Texas 76039.3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulcsslx.gov 6 Unfunded projects are categorized as Priority A, B, or C. Priority A items are recommended in the upcoming budget year and funding sources have been identified, Priority B items are expected to be presented for funding consideration within a two to five year window. Priority C items have been identified, but will be introduced for funding consideration at some time beyond the five year window. Projects identified as Priority B have been considered in preparing the multi -year financial plan. This plan is fluid and will be reviewed and updated annually based on infrastructure needs within the City. The FY2020-21 recommended Priority A projects include funds for annual street improvements; wastewater line replacement at El Camino Real, Del Paso Street, and State Highway 10 at Main Street; and water line replacement on Dickey Drive. Capital funding is also included to complete street reconstruction projects, redevelopment, and miscellaneous capital improvements citywide. LONG-TERM DEBT The City has existing long-term debt issued for the acquisition and construction of major capital facilities, infrastructure, and equipment. Additional debt issuance planned for FY2020-21 includes Certificates of Obligation in the amount of $5.5 million for street reconstruction projects detailed in the CIP Preliminary Budget document and $1.6 million in short-term tax notes for future public safety equipment purchases, A brief explanation of the various debt instruments is provided below: General Obligation Bonds — issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds — issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization, Certificates of Obligation — similar to General Obligation bonded debt in usage, but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds — issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and will be repaid from revenues of this enterprise operation. Sales Tax Revenue Bonds — are used to finance library, park, and economic development projects as well as to refund prior sales tax revenue debt issues. Sales tax revenue bonds will be repaid from the half -cent sales tax revenues collected by the Euless Development Corporation. The City strives to utilize the long-term plan to maintain a stable Interest and Sinking (I&S) tax rate so as not to have undue volatility in the overall tax rate due to capital 201 N. Eeror Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685.1416 www.eulcsslx.gov 7 projects and debt issuance. Additional information relating to the City's currently outstanding debt is included in tab 3 of this book. CLOSING COMMENTS While the COVID-19 global pandemic has created challenges for the upcoming budget year, the City remains in a strong financial position. We are confident that this budget will continue to provide the appropriate resources to support our public safety services, many quality leisure and recreational opportunities, and continued investment in the City's infrastructure. We will continue to be diligent in the use of City funds and will remain flexible to adapt to the changing conditions. We look forward to seeing you at the budget work session. Respectfully submitted, Loretta Getchell, City Manager 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267.4403 Fax 817/685-1416 wi.vw eulesstx.gov 8 THE CITY OF EULESS EXECUTIVE SUMMARY GENERAL FUND FY 2020 Budgeted Resources Less Use of Prior Year Reserves $ 47,549,599 $ (3,954,091) FY 2020 Net Operating Revenues $ 43,595,508 Proposed Changes in Revenue Property Taxes $ 604,146 Sales Tax $ (1,325,227) Franchise Fees $ 61,306 Licenses and Permits $ (15,340) Fines and Fees $ (742,395) Interest Income $ (142,500) Transfers $ (761,123) Other Changes $ 94,396 Subtotal: $ (2,226,737) FY 2021 Proposed Operating Revenues $ 41,368,771 FY 2020 Budgeted Expenses Less Capital Expenses $ 47,531,579 $ (3,954,091) FY 2020 Net Operating Expenses $ 43,577,488 Proposed Changes in Expenses Salaries and Benefits $ 13,545 Rebates/Incentives $ (98,848) Professional/Technical $ (62,699) Utilities and Fees $ (36,100) Maintenance/Supplies $ (110,276) Equipment Replacement $ (1,010,774) Street Improvements $ (885,000) Other Changes $ (66,689) Subtotal: $ (2,256,841) FY 2021 Proposed Supplemental $ FY 2021 Proposed Operating Expenses $ 41,320,647 Proposed Capital Expenses Capital Carryover $ 65,946 Recommended Capital Expenses $ 3,333,451 FY 2021 Proposed Capital Expenses $ 3,399,397 FY 2021 Proposed Budget $ 44,720,044 9 EXECUTIVE SUMMARY WATER & WASTEWATER FY 2020 Budgeted Resources Less Use of Prior Year Reserves $ 26,262,116 $ (209,032) FY 2020 Net Operating Revenues $ 26,053,084 Proposed Changes in Revenue Water Service $ 460,914 Wastewater Service $ 717,100 Reclaimed Water Service $ (8,972) Interest Income $ (210,000) Sanitation/Recycling/Penalties $ 75,905 Other Changes $ (8,516) Subtotal: $ 1,026,431 FY 2021 Proposed Operating Revenues $ 27,079,515 FY 2020 Budgeted Expenses Less Capital Expenses $ 26,240,886 $ (209,032) FY 2020 Net Operating Expenses $ 26,031,854 Proposed Changes in Expenses Salaries and Benefits $ (72,532) TRA Payments $ 1,194,982 Reclaimed Water Purchases $ (42,158) Transfers $ (96,790) G&A/Franchise $ 102,644 Utilities and Fees $ (43,600) Maintenance $ (2,200) Regulatory Fees $ (35,000) Other Changes $ (49,542) Subtotal: $ 955,804 FY 2021 Proposed Supplemental $ FY 2021 Proposed Operating Expenses $ 26,987,658 Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2021 Proposed Capital Expenses $ 168,944 $ 30,000 $ 198,944 FY 2021 Proposed Budget $ 27,186,602 10 EXECUTIVE SUMMARY CAR RENTAL FUND FY 2020 Budgeted Resources Less Use of Prior Year Reserves $ 18,421,290 $ (3,581,159) FY 2020 Net Operating Revenues $ 14,840,131 Proposed Changes in Revenue Car Rental Taxes Interest Income Subtotal: FY 2021 Proposed Operating Revenues FY 2020 Budgeted Expenses Less Capital Expenses $ (7,313,223) $ (131,500) $ 15,444,403 $ (3,581,159) $ (7,444,723) $ 7,395,408 FY 2020 Net Operating Expenses $ 11,863,244 Proposed Changes in Expenses DFW Rebate $ (4,875,482) Contingencies $ - Transfer to General Fund $ (812,580) Transfer to Equipment Replacement $ (349,253) Subtotal: $ (6,037,315) FY 2021 Proposed Operating Expenses $ 5,825,929 Proposed Capital Expenses Capital Carryover Recommended Capital Expenses $ 453,466 $ 800,000 FY 2021 Proposed Capital Expenses $ 1,253,466 FY 2021 Proposed Budget $ 7,079,395 11 Fund Balance Summary Estimated FY2019-20 and Budgeted FY2020-21 General and Internal Service Funds 'Beginning Balance, FY20 (per audit, FYE 2019) FY20 Estimated Revenues Total Available: FY20 Estimated Expenses Proposed Budget Adjustment Capital Expenses Total Projected Expenses: 'Estimated Ending Balance FY20 FY21 Budgeted Revenues Total Available: FY21 Budgeted Expenses Capital Carryover Capital Expenses Total Projected Expenses: Projected Ending Balance, FY21 Less: Designated Reserve Adjusted Ending Balance General $15,473,615 $4,657,308 insurance & Benefits Risk Mgmt. & Equipment Workers Replacement Comp $1,949,184 $4,795,849 39,756,485 7,704,525 1,028,800 55,230,100 12,361,833 2,977,984 (39,305,802) (7,631,683) (1,027,125) 0 0 0 (3.345.829) 0 0 (42.651.631) (7,631,683) (1.027.125) 12,578,469 4,730,150 1,950,859 41.368,771 7,282,014 1,045,308 53,947,240 12,012,164 2,996,167 7,226,224 12,022,073 (1,370,392) 0 0 (1.370.392) 10,651,681 1 4,222,819 14,874,500 (41,320,647) (7,253,937) (1,028,467) (1,472,500) (65,946) 0 (170,000) 0 (3,333,451) 0 0 0 (44,720,044) (7,253,937) (1,198,467) (1,472,500) 9,227,196 4,758,227 1,797,700 13,402,000 (129,1481 0 0 0 9,098,048 4,758,227 1,797,700 13,402,000 Recommended Reserve Levels per Fiscal Policy: Available for Supplemental: Available for Capital: Total Available 6,792,435 48,124 2,257,489 2,305,613 2,298,729 28,077 2,431,421 2,459,498 600,000 16,841 1,180,859 1,197,700 13,402,000 2,750,319 2,750,3191 0 12 Fund Balance Summary Estimated FY2019-20 and Budgeted FY2020-21 Special Revenue Funds (Beginning Balance, FY20 (per audit, FYE 2019) FY20 Estimated Revenues Total Available: FY20 Estimated Expenses Proposed Budget Adjustment Capital Expenses Total Projected Expenses: 'Estimated Ending Balance FY20 FY21 Budgeted Revenues Total Available: FY21 Budgeted Expenses Capital Carryover Capital Expenses Total Projected Expenses: Projected Ending Balance, FY21 Less: Designated Reserve Adjusted Ending Balance Hotel/ Juvenile EDC 1/2 Cent Motel Case Sales Tax $509,357 $280,877 $3,352,724 649,190 55,485 4,745.804 1,158,547 336,362 8,098,528 (616,650) (79,818) (4,143,889) 0 0 (325,000) (1,0001 (2.020,618) (941,650) (80,818) j6164,507) 216,897 255,544 1,934,021 532,338 54,000 4,985,335 749,235 309,544 6,919,356 (524,174) (90,658) (4,671,893) 0 (36,000) (424,757) 0 0 (370,0001 (524.174) (126,658) (5 466,6501 225,061 182,886 1,452,706 66,9991 0 0 158,062 182,886 1,452,706 Recommended Reserve Levels per Fiscal Policy: Available for Supplemental: Available for Capital: Total Available 86.166 8,164 63,732 71,896 14,903 (36,658) 204,641 167,983 767,982 313,442 371,282 684,724 CCPD 1/4 Cent Sales Tax $1,295,869 Car Rental $4,362,191 2.206,668 9.355.305 3,502,537 13,717,496 (2,651,914) (7,558,818) 0 (400,000) (456,4761 (3.124.702) (3.108.3901 (11,083,520) 394,147 2,633,976 2,161,768 7,395.408 2,555,915 10,029,384 (2,122,850) (5,825,929) 0 (453,466) (82,835) (800.000) (2.205.6851 (7.079.395) 350,230 2,949,989 0 0 350,230 2,949,989 348,962 2.000.000 38,918 1,569,479 (37.650) 1619,4901 1,268 949,989 13 'Beginning Balance, FY20 (per audit, FYE 2019) Fund Balance Summary Estimated FY2019-20 and Budgeted FY2020-21 Special Revenue Funds (continued) Police Police Glade Glade Cable Midtown Midtown Drug Grant Seized Parks PID Parks PEG Fee PID TIRZ Assets #1 TIRZ $525,462 $813 $277,456 $750,000 $1,213,199 $786,074 $87,437 $51,724 FY20 Estimated Revenues 12.328 3,231.939 2 531 0 1.641.886 119.012 994.247 100.009 Total Available: 537,790 3,232,752 279,987 750,000 2,855,085 905,086 1,081,684 151,733 FY20 Estimated Expenses (500) (71,362) (61,506) 0 (1,143,966) (120,000) (1,062,197) (51,701) Proposed Budget Adjustment 0 (3,160,577) 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 (206,7941 0 0 Total Projected Expenses: 500 j3,231,939) (61,5061 0 L1,143,966) (326.794) (1 062,197) (51,7011 (Estimated Ending Balance FY20 537,290 813 218,481 750,000 1,711,119 578,292 19,487 100,032 I FY21 Budgeted Revenues 2 050 64.061 1 000 0 1.832.232 110.000 1.109.756 399.989 Total Available: 539,340 64,874 219,481 750,000 3,543,351 688,292 1,129,243 500,021 FY21 Budgeted Expenses (500) (64,061) (34,104) 0 (1,138,167) (110,000) (1,009,747) (100,009) Capital Carryover (178,662) 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 0 0 Total Projected Expenses: (179.162) (64,0611 (34,104) 0 (1,138,167) (110,000) L,009,747) (100.0091 Projected Ending Balance, FY21 360,178 813 185,377 750,000 2,405,184 578,292 119,496 400,012 Less: Designated Reserve 0 0 0 J750,0001 0 0 0 0 Adjusted Ending Balance 360,178 813 185,377 0 2,405,184 578,292 119,496 400,012 Recommended Reserve Levels per Fiscal Policy: 0 Available for Supplemental: 1,550 0 (33,104) 0 694,065 0 100,009 299,980 Available for Capital: 358,628 813 218,481 0 1,711,119 578,292 19.487 100,032 Total Available 360,178 813 185,377 0 2,405,184 578,292 119,496 400,012 14 !Beginning Balance, FY20 (per audit, FYE 2019) Fund Balance Summary Estimated FY2019-20 and Budgeted FY2020-21 Enterprise Funds Drainage Texas Water & Service Utility Recreation Arbor Texas Star Star Wastewater Center System Classes Daze Golf Sports Complex $9,068,116 $598,187 $311,068 $457,744 $54,240 $3,113 $384,205 FY20 Estimated Revenues 25.787.469 1,209,143 834,500 428.530 4 407 4,095,602 698,657 Total Available: 34,855,585 1,807,330 1,145,568 886,274 58,647 4,098,715 1,082,862 FY20 Estimated Expenses (26,578,789) (1,203,143) (754,288) (557,772) (4,230) (4,080,444) (641,090) Proposed Budget Adjustment 0 0 0 0 0 0 0 Capital Expenses (40,088) 1115,250) (50,000) (246,8621 0 0 (53,000) Total Projected Expenses: 126,618.877) (1.318.393) (804,288) 80( 4,6341 14,230) (4,080,4441 1694,090) 'Estimated Ending Balance FY20 8,236,708 488,937 341,280 81,640 54,417 18,271 388,772 FY21 Budgeted Revenues 27.079.515 1,212,265 837,200 787,027 25.583 4,629,475 885,000 Total Available: 35,316,223 1,701,202 1,178,480 868,667 80,000 4,647,746 1,273,772 FY21 Budgeted Expenses (26,987,658) (1,212,265) (834,563) (697,935) (80,000) (4,606,455) (725,564) Capital Carryover (168,944) (27,500) 0 0 0 0 0 Capital Expenses (30,000) 0 (100,000) 0 0 0 0 Total Projected Expenses: (27,186,602) L,239,7651 (934,563) 1697 935) (80,000) 14 606 4551 (725,564) Projected Ending Balance, FY21 8,129,621 461,437 243,917 170,732 0 41,291 548,208 Less: Designated Reserve 0 0 0 0 0 0 0 Adjusted Ending Balance 8,129,621 461,437 243,917 170,732 0 41,291 548,208 Recommended Reserve Levels per Fiscal Policy: 5,545.409 0 171,486 143,411 0 0 149,088 Available for Supplemental: 91,857 0 2,637 89,092 (54,417) 23,020 159,436 Available for Capital: 2,492,355 461,437 69,794 (61.771) 54,417 18,271 239,684 Total Available 2,584,212 461,437 72,431 27,321 0 41,291 399,120 15 Fund Balance Summary Estimated FY2019-20 and Budgeted FY2020-21 Debt Service Funds !Beginning Balance, FY20 (per audit, FYE 2019) FY20 Estimated Revenues Total Available: FY20 Estimated Expenses Proposed Budget Adjustment Total Projected Expenses: !Estimated Ending Balance FY20 FY21 Budgeted Revenues Total Available: FY21 Budgeted Expenses Capital Carryover Capital Expenses Total Projected Expenses: Projected Ending Balance, FY21 Less: Designated Reserve Adjusted Ending Balance G.O.Debt Stars Service Center Debt EDC 1/2 Cent Sales Tax Debt $2,280,585 $134,794 $2,310 6.053.137 713,803 442,664 8,333,722 848,597 444,974 Water & Wastewater Debt Texas Star Golf Course Debt $599,366 $56,497 1,489,617 589 811 2,088,983 646,308 (6,070,199) (709,303) (442,664) (1,489,617) (589,566) 0 0 0 0 0 (0,070 199) (709 303) (442 664) (1.489,617) (589.566) 2,263,523 139,294 2,310 599,366 56,742 I 6,000,969 715,896 394,605 8,264,492 855,190 396,915 1,220,326 594 125 1,819,692 650,867 (6,070,834) (712,896) (394,605) (1,219,826) (594,566) 0 0 0 0 0 0 0 0 0 0 (6.070.834) (712.896) (394,605) (1,219,826) (594.566) 2,193,658 142,294 2,310 599,866 56,301 (445,730) 41250) 0 0 0 1,747,928 101,044 2,310 599,866 56,301 Recommended Reserve Levels per Fiscal Policy: Available for Supplemental: Available for Capital: Total Available 444,270 (69,865) 1.373.523 1,303,658 0 3,000 98,044 101,044 0 0 2,310 2,310 0 500 599, 366 599,866 0 (441) 56,742 56,301 16 !Beginning Balance, FY20 (per audit, FYE 2019) Fund Balance Summary Estimated FY2019-20 and Budgeted FY2020-21 Reserve Funds General EDC 1/2 Cent Emergency/ Sales Tax Contingency Debt Reserves Reserve Water & Water & Midtown Wastewater Wastewater Bond Debt & Rate Reserve Emergency Stabilization Reserve Reserve Texas Star Sports Complex Reserve Texas Star Golf Course Reserve 1,500,000 $160,679 $999,725 $1,327,464 $4,344,246 5616,335 $881,435 FY20 Estimated Revenues 0 230.821 0 0 245.213 44.120 68,000 Total Available: 1,500,000 391,500 999,725 1,327,464 4,589,459 660,455 949,435 FY20 Estimated Expenses 0 0 0 0 (242,414) 0 (100,000) Proposed Budget Adjustment 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 (900,000) (379,419) (215,3371 Total Projected Expenses: 0 0 0 0 (1142,414) (379,419) (315,337) 'Estimated Ending Balance FY20 1,500,000 391,500 999,725 1,327,464 3,447,045 281,036 634,098 FY21 Budgeted Revenues 0 9925 0 0 20.000 16,000 52.500 Total Available: 1,500,000 401,125 999,725 1,327,464 3,467,045 297,036 686,598 FY21 Budgeted Expenses 0 0 0 0 (262,742) 0 (50,000) Capital Carryover 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 0 Total Projected Expenses: 0 0 0 0 (262,742) 0 (50,000) Projected Ending Balance, FY21 1,500,000 401,125 999,725 1,327,464 3,204,303 297,036 636,598 Less: Designated Reserve (1500,0001 (401.125) (999.725) 11,266,6011 0 0 (523.7331 Adjusted Ending Balance 0 0 0 60,863 3,204,303 297,036 112,865 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 0 946,532 Available for Supplemental: 0 9,625 0 0 (242,742) 16,000 2,500 Available for Capital: 0 (9,6251 0 60.863 3,447,045 281.036 (836.1671 Total Available 0 0 0 60,863 3,204,303 297,036 (833,667) 17 Where Does The Money Come From? FY2020-2021 Risk/WC 1% Insurance 6% General Hotel/Motel Juvenile Case EDC Yz¢ Sales Tax CCPD 14 Sales Tax Police Seized Assets Fund Police Drug Fund Grant Fund Car Rental Glade Parks PID Glade Parks TIRZ Cable PEG Fund Midtown PID Midtown TIRZ Water & Wastewater Service Center Drainage Utility Recreation Classes Arbor Daze Texas Star Golf Course (TSGC) Texas Star Sports Complex (TSSC) Equip. Replacement Insurance Risk/WC General Obligation Debt Star Center Debt EDC Debt Water & Wastewater Debt TSGC Debt TOTAL Debt B% Other 10% Budgeted FY2019-2020 Revenue $ 43,595,508 $ 1,229,500 $ 86,675 $ 5,543,964 $ 2,715,960 $ 4,000 $ 8,500 $ 71,362 $ 14,840,131 $ 1,112,248 $ 100,009 $ 26,053,084 $ 1,333,623 $ 834,500 $ 748,530 $ 80,000 $ 4,694,475 $ 767,100 $ 6,924,657 $ 7,704,525 $ 1,028,800 $ 6,023,137 $ 713,803 $ 442,664 $ 1,489,617 $ 589.566 $ 130, 710, 585 1,851,647 123,000 12,302,738 Schedule Includes operating and debt funds and excludes CIP and reserve funds. Use of Reserves $ 3,954,091 $ 400,000 $ 37,000 $ 2,448,109 $ 520,711 $ 57,506 $ 178,662 $ 3,581,159 Proposed FY2020-2021 Use of Revenue Reserves $ 41,368,771 $ 3,399,397 $ 532,338 $ $ 54,000 $ 72,658 $ 4,985,335 $ 794,757 $ 2,161,768 $ 82,835 $ 1,000 $ 33,104 $ 2,050 $ 178,662 $ 64,061 $ - $ 7,395,408 $ 1,253,466 $ $ $ 1,832,232 $ 206,794 $ 110,000 $ - $ 1,109,756 $ - $ 399,989 $ 209,032 $ 27,079,515 $ 198,944 142,750 $ 1,212,265 $ 27,500 50,000 $ 837,200 $ 100,000 246,862 $ 787,027 $ $ 25,583 $ 54,417 $ 4,629,475 $ - 53,000 $ 885,000 $ - $ 4,222,819 $ $ 7,282,014 $ 170,000 $ 1,045,308 $ 170,000 47,062 $ 6,000,969 $ 69,865 $ 715,896 $ - $ 394,605 $ $ 1,220,326 $ $ 594.125 $ 441 $ 116 948,835 $ 6,436,046 18 Where Does The Money Go? FY2020-2021 Insurance 7% Golf 4% • w&ww 25% Fund Risk/WC 1% General Hotel/Motel Juvenile Case EDC `/.4 Sales Tax CCPD Y.¢ Sales Tax Police Seized Assets Fund Police Drug Fund Grant Fund Car Rental Glade Parks PID Glade Parks TIRZ Cable PEG Fund Midtown PID Midtown TIRZ Water & Wastewater Service Center Drainage Utility Recreation Classes Arbor Daze Texas Star Golf Course (TSGC) Texas Star Sports Complex (TSSC) Equip. Replacement Insurance Rlsk/WC General Obligation Debt Star Center Debt EDC Debt Water & Wastewater Debt TSGC Debt TOTAL Dobt 8% Other 7% Car Rental CCPD 5% 2% Budgeted FY2019-2020 Operating Expenses 43,577,488 897,107 85,618 4,714,162 2,705,126 61,506 500 71,362 11,863,244 1,143,966 120,000 1,062,197 51,701 26,031,854 1,333,623 832,950 734,119 80,000 4,688,712 684,522 1,634,500 7,631,683 1,027,125 6,070,199 709,303 442,664 1,489,617 589.566 120 334 414 Capital Expenses $ 3,954,091 $ 400,000 $ 37,000 $ 2,448,109 $ 520,711 $ 178,662 $ 3,581,159 $ 206,794 $ 209,032 $ 142,750 $ 50,000 $ 246,862 $ 53,000 $ 170,000 $ 12,198,170 Schedule includes operating and debt funds and oxcludes CIP and reserve funds. EDC 4% General 37% Proposed FY2020-2021 Operating Expenses 41,320,647 524,174 90,658 4,671,893 2,122,850 34,104 500 64,061 5,825,929 1,138,167 110,000 1,009,747 100,009 26,987,658 1,212,265 834,563 697,935 80,000 4,606,455 725,564 1,472,500 7,253,937 1,028,467 6,070,834 712,896 394,605 1,219,826 594,566 110,904,810 Capital Expenses $ 3,399,397 $ 36,000 $ 794,757 $ 82,835 $ 178,662 $ 1,253,466 $ 198,944 $ 27,500 $ 100,000 $ 170,000 $ 6 241,561 19 FY2020-2021 Property Taxes 43°h General Fund Revenues Property Taxes Prior Year Property Taxes Penalties & Interest Sales Tax Additional Sales Tax Mixed Drink Tax Electric Franchise Gas Franchise Telephone Franchise Sanitation Service Recycling Franchise Fee Cable Franchise Fee W&WW Franchise Tax Other Permits Health Permits Fire Permits Contractor Regulatory License Minimum Housing Misc. Permits and Fees Building Permits Aquatics Auto Theft Task Force Grant School Resource Officers Municipal Court Library Fees Ambulance Fees Alarm Revenue Jail Revenue Interest Income Miscellaneous Tower Lease Betterment/Contributions Transfers TOTAL REVENUES Use of Reserves TOTAL RESOURCES General Fund Revenues Sales &Uses Taxes 29 % Licenses/Permits 2% Franchise Fees 10% Miscellaneous 3% Actual FY 19 15,128,135 8,497 56,913 10,360,283 2,678,349 138,218 1,680,213 381,306 249,456 264,926 21,877 551,611 1,289,265 30,388 91,400 110,933 60,700 63,665 55,836 1,720,499 249,384 89,515 331,354 2,198, 742 16,707 905,783 119,216 175,239 442,141 243,883 513,888 15,588 2,970,891 43,214,801 43,214,801 Transfers 6% Interest 0% Budget FY 20 $ 17,108,713 $ 15,000 $ 50,000 $ 10,529,080 $ 2,723,192 $ 188,890 $ 1,700,266 $ 415,000 $ 50,000 $ 275,000 $ 22,500 $ 425,000 $ 1,302,654 $ 30,000 $ 85,000 $ 90,000 $ 60,000 $ 65,000 $ 51,140 $ 300,000 $ 230,000 $ 95,000 $ 331,350 $ 2,407,050 $ 16,100 $ 850,000 $ 120,000 $ 200,000 $ 255,000 $ 84,424 $ 530,200 $ 15,000 $ 2,974,949 $ 43,595,608 $ 3,954,091 $ 47,649,699 Estimated FY 20 $ 17,051,995 $ 14,255 $ 70,115 $ 8,496,100 $ 2,186,028 $ 117,503 $ 1,700,266 $ 345,264 $ 124,001 $ 275,556 $ 22,789 $ 412,965 $ 1,308,184 $ 28,470 $ 75,050 $ 85,909 $ 59,300 $ 64,257 $ 41,248 $ 920,889 $ 3,045 $ 94,349 $ 250,999 $ 1,539,484 $ 9,676 $ 908,745 $ 118,421 $ 129,693 $ 299,520 $ 78,980 $ 538,563 $ 15,448 $ 2,369,418 $ 39,756,485 $ 2,895,146 $ 42,661,631 Fines & Fees 8% Proposed Budget FY 21 17,712,859 15,000 60,000 9,476,172 2,450,873 130,000 1,720,000 400,000 50,000 280,000 22,750 425,000 1,353,976 30,000 80,000 90,000 60,000 65,000 40,800 300,000 308,145 95,000 331,350 1,536,600 16,010 900,000 120,000 200,000 112,500 205,028 552,882 15,000 2,213,826 41.368,771 3,399,397 44,768,168 FY20 Budget to FY21 Proposed $ Diff % Diff. 604,146 4% 0% 10,000 20% (1,052,908) (10%) (272,319) (10%) (58,890) (31%) 19,734 1% (15,000) (4%) 0% 5,000 2% 250 1% 0% 51,322 4% 0% (5,000) (6%) 0% 0% 0% (10,340) (20%) 0% 78,145 34% 0% 0% (870,450) (36%) (90) (1%) 50,000 6% 0% 0% (142,500) (56%) 120,604 143% 22,682 4% 0% (761,123) (26%) (2,226,737) -5% (554,694) (14%) (2,781,431) -6% 20 Total Tax Rate Debt Tax Rate M & 0 Tax Rate Est. Assessed Valuation (a) Adj. Net Taxable Value Assessed (b) Est. TIF Increment Value (c) Total Debt Debt Paid by other Sources Taxable Debt Service Debt Revenue Ceiling Revenues Prior Year Debt Revenue Increase (Decrease) in Debt Revenue M&O Revenue - General Fund Ceiling Revenues Total General Fund Tax Revenue Prior Year M&O Revenue Increase (Decrease) in M&O Revenue Total Increase in Tax Revenue TAX RATE SCENARIOS As Computed from July 2020 Certified Tax Roll Fiscal Year 2019-20 0.462500 0.084526 0.377974 $4,935,735,786 $4,392,681,817 176,087,880 $4,392,814 ($246,352) $4,146,462 $3,712,958 $0 $3,589,556 $123,402 $16,188,115 $920,598 $17,108,713 $15,155,605 $1,953,108 $2,076,510 Revenue at No -New -Revenue Rate 0.461256 0.080546 0.380710 $5,164,250,293 $4,565,141,454 198,797,189 $5,812,833 ($2,135,805) $3,677,028 $3,677,039 $213,423 $3,712,958 $177,503 $16,645,736 $1,008,767 $17,654,503 $17,108,713 $545,790 $723,294 Fiscal Ye-r 2020-21 Revenue at Proposed Rate 0.462500 0.080546 0.381954 $5,164,250,293 $4,565,141,454 198,797,189 $5,812,833 ($2,135,805) $3,677,028 $3,677,039 $212,849 $3,712,958 $176,929 $16,703,518 $1,009,341 $17,712,859 $17,108,713 $604,146 $781,075 Revenue at Voter -Approval Rate @ 3.5% 0.469793 0.080546 0.389247 $5,164,250,293 $4,565,141,454 198,797,189 $5,812,833 ($2,135,805) $3,677,028 $3,677,039 $209,544 $3,712,958 $173,625 $17,042,266 $1,012,646 $18,054,912 $17,108,713 $946,199 $1,119,824 Revenue at Voter -Approval Rate @ 8% 0.489330 0.080546 0.408784 $5,164,250,293 $4,565,141,454 198,797,189 $5,812,833 ($2,135,805) $3,677,028 $3,677,039 $201,178 $3,712,958 $165,259 $17,949,728 $1,021,012 $18,970,740 $17,108,713 $1,862,027 $2,027,286 NOTES: (a) Assessed Valuation is the estimated Net Taxable Value from T.A.D. plus minimum value of ARB and estimate of incomplete property. (b) Adj. Net Taxable Value Assessed = Assessed Value less estimated TIF increment $198,797,189 and authorized ceiling estimate $400,311,650. (c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($265,062,919 @ 75% = $198,797,189). Note: Under these circumstances each penny of tax equals approximately $445,101 ($4,565,141,454*.01*.975/100 = $445,101). M&O Revenues are at a collection rate of approximately 97.5%. Debt Revenues are at 100% collections. M&O = Maintenance and Operations 21 T H EC I T Y OF ECLESS Information Services Human Resources Facility Maintenance Library I Total - Administrative Services Planning & Development Inspection Services Total -Development Recreation Parks Aquatics Senior Center Recreation Admin. Total -Parks & Comm Srvcs Street Maintenance Animal Control City Engineer Total - Public Works Legal Services Non -Departmental Betterment General Fund Expenditures FY2020-2021 Public Works oS Finance 4% 3% Admin Srvcs 7% Non -Depart 10% Capital 8% City Admin 2% Police Development I� 34% 2% Fire 24% General Fund Expenditures City Council City Administration City Secretary Communications/Marketing Total - City Administration Finance/Budget Municipal Court Accounting Purchasing_ ( Total - Finance Emergency Management Police Code Compliance Police Administration Police Patrol Police CID Police Service Police Detention Proposed FY20 Budget to Actual Budget Estimated Budget FY21 Proposed FY 19 FY 20 FY 20 FY 21 $ Dlff % Diff. $ 16,542 $ 40,680 $ 22,985 $ 26,805 $ (13,875) (34%) $ 602,743 $ 622,176 $ 576,027 $ 508,211 $ (113,965) (18%) $ 318,942 $ 440,641 $ 434,377 $ 434,977 $ (5,664) (1%) $ 13,831 $ 20,725 $ 13,597 $ 13,600 $ (7,125) (34%) $ 952,058 $ 1,124,222 $ 1,046,986 $ 983,593 $ (140,629) (13%) $ 243,876 $ 253,813 $ 203,521 $ 185,128 $ (68,685) (27%) $ 716,919 $ 814,553 $ 734,378 $ 812,933 $ (1,620) (0%) $ 380,639 $ 446,878 $ 439,666 $ 381,667 $ (65,211) (15%) $ 96.939 $ 100,903 $ 100.735 $ 98.306 $ (2.597) (3%) $ 1,438,373 $ 1,616,147 $ 1,478,300 $ 1,478,034 $ (138,113) (9%) $ 43,778 $ 58,095 $ 29,829 $ 57,508 $ (587) (1%) $ 1,770,269 $ 1,919,126 $ 1,627,134 $ 1,917,082 $ (2,044) (0%) $ 1,136,856 $ 1,128,054 $ 1,113,054 $ 1,183,840 $ 55,786 5% $ 5,695,529 $ 6,116,071 $ 5,245,740 $ 6,481,805 $ 365,734 6% $ 1,768,426 $ 1,794,441 $ 1,792,182 $ 1,919,844 $ 125,403 7% $ 2,139,391 $ 2,271,077 $ 2,261,421 $ 2,230,603 $ (40,474) (2%) $ 1.538,672 $ 1.643.113 $ 1.409.447 $ 1.546.179 $ (96.934) (6%) Total -Police $ 14,092,921 $ 14,929,977 $ 13,478,807 $ 15,336.861 $ 406,884 3% Fire Marshal/Education $ 646,996 $ 676,001 $ 622,783 $ 672,220 $ (3,781) (1%) Fire Administration $ 584,978 $ 578,037 $ 576,230 $ 583,496 $ 5,459 1% EMS/Suppression $ 9.224.238 $ 9.690,644 $ 8.272,846 9,544,521 (146,123) (2%) Total -Fire $ 10,456,212 $ 10,944,682 $ 9,471,859 10,800,237 (144,445) (1%) $ 682,250 $ 756,910 $ 718,296 $ 766,703 $ 9,793 1% $ 418,584 $ 458,914 $ 421,022 $ 486,356 $ 27,442 6% $ 994,008 $ 1,134,199 $ 990,969 $ 1,059,391 $ (74,808) (7%) $ 801,868 $ 827337 $ 809.137 $ 818,665 $ (8,672) (1%) $ 2,896,710 $ 3,177,360 $ 2,939,424 $ 3,131,115 $ (46,245) (1%) $ 308,177 $ 316,798 $ 316,126 $ 339,507 $ 22,7095 7% $ 385,793 $ 406.541 $ 380.381 $ 388.075 $ (18.466) (5%) $ 693,970 $ 723,339 $ 696,507 $ 727,582 $ 4,243 1% $ 686,082 $ 688,616 $ 673,502 $ 632,079 $ (56,537) (8%) $ 1,368,676 $ 1,492,597 $ 1,428,067 $ 1,401,776 $ (90,821) (6%) $ 127,634 $ 156,460 $ 115,900 $ 156,025 $ (435) (0%) $ 252,736 $ 301,553 $ 243,093 $ 252,346 $ (49,207) (16%) $ 71,017 $ 101.609 $ 97.759 $ 76,609 $ (25,0001 (25%) $ 2,506,145 $ 2,740,835 $ 2,558,321 $ 2,518,835 $ (222,000) (8%) $ 2,316,556 $ 2,368,916 $ 2,241,145 $ 1,428,698 $ (940,218) (40%) $ 307,087 $ 327,586 $ 311,862 $ 325,942 $ (1,644) (1%) $ 70,570 $ 81.819 81.819 $ 82.357 $ 538 1% $ 2,694,213 $ 2,778,321 $ 2,634,826 $ 1.836,997 $ (941,324) (34%) $ 139,583 $ 175,000 $ 175,000 $ 175,000 $ - 0% $ 4,044,272 $ 5,352,605 $ 4,825,172 $ 4,327,793 $ (1,024,812) (19%) $ 3,588 $ 15.000 $ 600 $ 4,600 $ (10,4001 (69%) Total - Non -Depart. $ 4,187,443 $ 5,542,605 $ 5.000.772 $ 4.507,393 $ (1.035.212) (19%) Total Operating Expenses $ 39.918,045 $ 43,577,488 $ 39,305,802 $ 41,320,647 $ (2,256,841) (5%1 ,Capital Expenses $ 1.377,834 $ 3,954.091 $ 3,345.829 $ 3.399,397 $ (554.694) (14%) Total Expenses $ 41,295,879 $ 47,531.579 $ 42,651,631 $ 44.720,044 $ (2,811.535) (6%) 22 Water & Wastewater Revenues FY2020-2021 Wastewater 38% Recycling Sanitation 1% 1% Other(1) 2% Penalties Reclaimed Water 1% 2% Water 66% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Water & Wastewater Revenues Interest Income(1) Sanitation Water Service Wastewater Service Reclaimed Water Service New Meters(1) Reconnect Fees(1) Inspection Fees(1) Miscellaneous(' Penalties Initiations/Transfer Fees(1) Recycling Fees Use of Rate Stabilization Rate Stabilization Rebate TOTAL REVENUES Use of Reserves TOTAL RESOURCES Actual FY 19 249,328 241,414 13,859,748 9,694,746 498,987 45,310 227,610 222,295 54,908 242,671 31,530 416,755 244,704 (244,704) 25,785, 302 25,785.302 Budget FY 20 $ 250,000 $ 224,045 $ 14,330,999 $ 9,500,425 $ 608,333 $ 60,000 $ 235,000 $ 150,000 $ 50,000 $ 230,000 $ 30,000 $ 384,282 $ 242,414 $ (242,414) $ 26,053\084 $ 209,032 $ 26,262,116 Estimated FY 20 $ 177,947 $ 249,240 $ 14,330,999 $ 9,500,425 $ 608,333 $ 29,105 $ 119,168 $ 130,291 $ 40,319 $ 134,753 $ 26,449 $ 440,440 $ 245,891 $ (245,891) $ 25.787,469 $ 831,408 $ 26,618,877 Proposed Budget FY 21 40,000 250,000 14,791,913 10,217,525 599,361 30,000 135,000 150,000 171,484 230,000 30,000 434,232 262,742 (262,742) 27, 079,515 198,944 27,278,459 FY20 Budget to FY21 Proposed $Diff % Diff. (210,000) (84%) 25,955 12% 460,914 717,100 (8,972) (30,000) (50%) (100,000) (43%) 0% 121,484 243% 0% 0% 49,950 13% 20,328 8% (29,328) 8% 1,026,431 4% (10,088) (5%) 1,016,343 4% 3% 8% (1%) The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected increases and decreases in service fee collections within the past year. The Water and Wastewater 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. (1) Water & Wastew°lar Revenue line Items are aggregated In graph under "Other 23 WATER SERVICE RATES Current Rates: Meter Charge: Meter Size finches) Monthly Charge 5/8-3/4 $ 12.75 1 $ 14.90 1 1/2 $ 20.88 2 $ 34.59 3 $ 70.36 4 $ 124.04 5 $ 195.60 6 $ 279.09 Residential Volume Charge per 1,000 gallons (tgals) Tiered Rates 0-2 tgals 3-8 tgals 9-15 tgals 16-35 tgals Over 35 tgals 4.07 5.00 5.57 6.10 6.70 Single Family Residential Kate Stabilization Ketund: 300 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 30¢/tgal $ 242,41 Estimated refund volume in tgals: 808,04 Refund not applicable to irrigation meters Irrigation Volume Charge per 1,000 gallons (tgals) Tiered Rates 0-2 tgals 3-8 tgals 9-15 tgals 16-35 tgals Over 35 tgals 5.33 5.33 5.57 6.10 6.70 Other Volume Charges per 1,000 gallons (tgals) Commercial & Multi -family Fire Hydrant & Gas Wells Supplemental Irrigation $ 5.33 $ 10.59 $ 10.59 Reclaimed Volume Charge per 1,000 gallons (tgals) Non -Boosted $ 1.88 Boosted Tiered Rates 0-8 tgals $ 9-15 tgals $ 16-35 tgals $ Over 35 tgals $ Construction & Gas Wells $ Proposed Rates: Meter Charge: Meter Size (inches) 5/8-3/4 1 1 1/2 2 3 4 5 6 Monthly Charae $ 12.75 $ 14.90 $ 20.88 $ 34.59 $ 70.36 $ 124.04 $ 195.60 $ 279.09 Residential Volume Charge per 1,000 gallons (tgals) Tiered Rates 0-2 tgals 3-8 tgals 9-15 tgals 16-35 tgals Over 35 tgals 4.21 5.14 5.71 6.24 6.84 Single Family Residential Kate Stabilization Ketund: 300 per 1,000 (tgals) up to 15 tgals/monthly 4 Estimated total refund @ 30¢/tgal 8 Estimated refund volume in tgals: Refund not applicable to irrigation meters Irrigation Volume Charge per 1,000 gallons (tgals) Tiered Rates 0-2 tgals 3-8 tgals 9-15 tgals 16-35 tgals Over 35 tgals 5.47 5.47 5.71 6.24 6.84 $ 262,742 875,806 Other Volume Charges per 1,000 gallons (tgals) Commercial & Multi -family Fire Hydrant & Gas Wells Supplemental Irrigation $ 5.47 $ 10.73 $ 10.73 Reclaimed Volume Charge per 1,000 gallons (tgals) Non -Boosted Boosted Tiered Rates 4.58 0-8 tgals 4.79 9-15 tgals 5.25 16-35 tgals 5.76 Over 35 tgals 9.00 Construction & Gas Wells $ 1.97 4.65 4.85 5.30 5.81 9.12 24 WASTEWATER SERVICE RATES Current Rates: Residential Base Charge: Base Charge: Within Corporate Limits $ 11.00 Outside Corporate Limits $ 15.50 Volume Charge per 1,000 gallons (tgals) (based on 90% of metered water up to 12,000 gallons) Within Corporate Limits $ Outside Corporate Limits $ Commercial and Industrial Charges: Base Charge: Within Corporate Limits $ 11.00 Outside Corporate Limits $ 15.50 Volume Charge per 1,000 gallons (tgals) (based on 100% of metered water) Within Corporate Limits $ Outside Corporate Limits $ Proposed Rates: Residential Base Charge: Base Charge: Within Corporate Limits $ Outside Corporate Limits $ 11.00 15.50 Volume Charge per 1,000 gallons (tgals) (based on 90% of metered water up to 12,000 gallons) 4.29 Within Corporate Limits 4.29 Outside Corporate Limits $ 4.34 $ 4.34 Commercial and Industrial Charges: Base Charge: Within Corporate Limits $ 11.00 Outside Corporate Limits $ 15.50 Volume Charge per 1,000 gallons (tgals) (based on 100% of metered water) 4.29 Within Corporate Limits 4.29 Outside Corporate Limits $ 4.34 $ 4.34 25 City Engineer Water Production Water Distribution Wastewater Treatment Meter Services Total -Public Works Recycling GIS/Information Services Legal Services Non -Departmental Total -Non Departmental Total Operating Expenses (Capital Expenses Total Expenses Water & Wastewater Expenditures FY2020-2021 Capital 1% GIS 2% Wastewater Treatment 20% Water Distribution 5% Non -Depart. 35% Water Production 33% Finance 2% Public Works 2% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Water & Wastewater Expenditures Water Office Actual FY 19 $ 472,825 Total -Finance $ 472,825 $ 328,762 $ 7,632,889 $ 1,101,944 $ 4,970,323 $ 66.902 $ 14,100,820 $ 22,742 $ 627,879 $ 57,908 $ 8.843.677 $ 9,552,206 $ 24,125,851 $ 290,293 $ 24,416,144 Budget FY 20 487,423 487,423 361,538 8,384,552 1,282,030 4,977,281 71,813 15,077,214 41,300 681,215 85,000 9,659.702 10,467,217 26,031,854 209.032 26,240,886 Estimated FY 20 $ 484.023 $ 484,023 $ 339,528 $ 8,327,652 $ 1,273,030 $ 5,856,027 $ 70,313 $ 15,866,550 $ 34,550 $ 673,285 $ 85,000 $ 9.435,381 $ 10,228,216 $ 26,578,789 $ 40.088 $ 26,618,877 Proposed Budget FY 21 491,112 491,112 384,473 9,127,526 1,243,627 5,358,080 72,053 16,185,759 40,100 676,464 85,000 9.509.223 10,310,787 26,987,658 198.944 27,186,602 FY20 Budget to FY21 Proposed $ Diff 3,689 3,689 22,935 6% 742,974 9% (38,403) (3%) 380,799 8% 240 0% 1,108,545 7% (1,200) (3%) (4,751) (1%) 0% (150.479) (2%) (156,430) (1%) 955,804 4% (10 088) (5%) 945,716 4% Diff. 1% 1% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the expected increases and decreases in costs within the past year. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system, 26 All Other Enterprise Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating funds presented within the City of Euless' Annual Operating Budget. Enterprise Funds Service Center Fund: Revenues Operating Expenses Use of Reserves Capital Expenses Drainage Utility System: Revenues Operating Expenses Use of Reserves Capital Expenses Recreation Classes: Revenues Operating Expenses Use of Reserves Capital Expenses Arbor Daze: Revenues Operating Expenses Use of Reserves Capital Expenses Texas Star Golf Course: Revenues Operating Expenses Use of Reserves Capital Expenses Texas Star Sports Complex: Revenues Operating Expenses Use of Reserves Capital Expenses Actual FY 19 $ 1,241,864 $ $ 1,164,102 $ $ - $ $ 70,573 $ $ 830,811 $ $ 761,789 $ $ - $ $ 80,000 $ $ 792,851 $ $ 670,052 $ $ - $ $ 78,258 $ $ 60,717 $ $ 60,247 $ $ - $ $ - $ $ 4,475,221 $ $ 4,505,249 $ $ 30,028 $ $ - $ $ 1,212,218 $ $ 955,082 $ $ - $ $ 64,899 $ Budget Estimated FY 20 FY 20 1,333,623 $ 1,209,143 $ 1,333,623 $ 1,203,143 $ 142,750 $ 109,250 $ 142,750 $ 115,250 $ 834,500 $ 834,500 $ 832,950 $ 754,288 $ 50,000 $ - $ 50,000 $ 50,000 $ 748,530 $ 428,530 $ 734,119 $ 557,772 $ 246,862 $ 376,104 $ 246,862 $ 246,862 $ 80,000 $ 4,407 $ 80,000 $ 4,230 $ - $ - $ - $ - $ 4,694,475 $ 4,095,602 $ 4,688,712 $ 4,080,444 $ - $ - $ - $ - $ 767,100 $ 698,657 $ 684,522 $ 641,090 $ 53,000 $ - $ 53,000 $ 53,000 $ Proposed Budget FY 21 1,212,265 1,212,265 27,500 27,500 FY20 Budget to FY21 Proposed $ Diff % Diff. $ (121,358) (9%) $ (121,358) (9%) $ (115,250) (81%) $ (115,250) (81%) 837,200 $ 834,563 $ 100,000 $ 100,000 $ 787,027 $ 697,935 $ - $ - $ 25,583 $ 80,000 $ 54,417 $ - $ 4,629,475 $ 4,606,455 $ - $ - $ 885,000 $ 725,564 $ - $ - $ 2,700 0% 1,613 0% 50,000 100% 50,000 100% 38,497 5% (36,184) (5%) (246,862) (100%) (246,862) (100%) (54,417) (68%) 0% 54,417 0% 0% (65,000) (1%) (82,257) (2%) 0% 0% 117,900 15% 41,042 6% (53,000) (100%) (53,000) (100%) Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Service Center Fund is used to account for the maintenance of the City's motor vehicles. The Drainage Fund is used to account for the acquisition, operation, and maintenance of the City's municipal drainage utility system. The Recreation Class Fund is used to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis. The Arbor Daze Fund is used to account for expenses related to the annual festival. The Texas Star Golf Course and Texas Star Sports Complex Funds are used to account for the operations and maintenance of these facilities which are supported primarily by user charges. 27 Special Revenue Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Proposed FY20 Budget to Special Revenue Actual Budget Estimated Budget FY21 Proposed Funds FY 19 FY 20 FY 20 FY 21 $ Diff % Diff. Hotel/Motel: Revenues $ 853,718 $ 1,229,500 $ 649,190 $ 532,338 $ (697,162) (57%) Operating Expenses $ 767,807 $ 897,107 $ 616,650 $ 524,174 $ (372,933) (42%) Use of Reserves $ - $ 400,000 $ 292,460 $ - $ (400,000) (100%) Capital Expenses $ - $ 400,000 $ 325,000 $ - $ (400,000) (100%) Juvenile Case: Revenues $ 83,738 $ 86,675 $ 55,485 $ 54,000 $ (32,675) (38%) Operating Expenses $ 72,367 $ 85,618 $ 79,818 $ 90,658 $ 5,040 6% Use of Excess Reserves $ - $ 37,000 $ 25,333 $ 72,658 $ 47,325 128% Capital Expenses $ - $ 37,000 $ 1,000 $ 36,000 $ 35,000 95% EDC'/2¢ Sales Tax: Revenues $ 5,475,348 $ 5,543,964 $ 4,745,804 $ 4,985,335 $ (558,629) (10%) Operating Expenses $ 3,631,251 $ 4,714,162 $ 4,143,889 $ 4,671,893 $ (42,269) (1%) Use of Reserves $ - $ 2,448,109 $ 1,418,703 $ 794,757 $ (1,653,352) (68%) Capital Expenses $ 946,750 $ 2,448,109 $ 2,020,618 $ 794,757 $ (1,653,352) (68%) CCPD Y<¢ Sales Tax: Revenues $ 2,691,484 $ 2,715,960 $ 2,206,668 $ 2,161,768 $ (554,192) (20%) Operating Expenses $ 2,606,076 $ 2,705,126 $ 2,651,914 $ 2,122,850 $ (582,276) (22%) Use of Reserves $ - $ 520,711 $ 901,722 $ 82,835 $ (437,876) (84%) Capital Expenses $ 73,712 $ 520,711 $ 456,476 $ 82,835 $ (437,876) (84%) Police Seized Assets Fund: Revenues $ 19,997 $ 4,000 $ 2,531 $ 1,000 $ (3,000) (75%) Operating Expenses $ 33,181 $ 61,506 $ 61,506 $ 34,104 $ (27,402) (45%) Use of Reserves $ 13,184 $ 57,506 $ 58,975 $ 33,104 $ (24,402) (42%) Capital Expenses $ - $ - $ - $ - $ 0% Police Drug Fund: Revenues $ 29,800 $ 8,500 $ 12,328 $ 2,050 $ (6,450) (76%) Operating Expenses $ 12,128 $ 500 $ 500 $ 500 $ 0% Use of Reserves $ - $ 178,662 $ - $ 178,662 $ 0% Capital Expenses $ 11,320 $ 178,662 $ - $ 178,662 $ 0% Grant Fund: Revenues $ 228,858 $ 71,362 $ 3,231,939 $ 64,061 $ (7,301) (10%) Operating Expenses $ 228,451 $ 71,362 $ 3,231,939 $ 64,061 $ (7,301) (10%) Use of Reserves $ - $ - $ - $ - $ 0% Capital Expenses $ - $ - $ - $ - $ 0% Car Rental Tax: Revenues $ 15,028,707 $ 14,840,131 $ 9,355,305 $ 7,395,408 $ (7,444,723) (50%) Operating Expenses $ 11,860,242 $ 11,863,244 $ 7,558,818 $ 5,825,929 $ (6,037,315) (51%) Use of Reserves $ 346,435 $ 3,581,159 $ 1,728,215 $ 1,253,466 $ (2,327,693) (65%) Capital Expenses $ 3,514,900 $ 3,581,159 $ 3,524,702 $ 1,253,466 $ (2,327,693) (65%) Glade Parks TIRZ: Revenues $ 1,641,646 $ 1,851,647 $ 1,641,886 $ 1,832,232 $ (19,415) (1%) Operating Expenses $ 1,130,268 $ 1,143,966 $ 1,143,966 $ 1,138,167 $ (5,799) (1%) Use of Reserves $ - $ - $ - $ - $ 0% Capital Expenses $ - $ - $ - $ - $ 0% Cable PEG Fund: Revenues $ 125,343 $ 123,000 $ 119,012 $ 110,000 $ (13,000) (11%) Operating Expenses $ 29,665 $ 120,000 $ 120,000 $ 110,000 $ (10,000) (8%) Use of Reserves $ - $ 206,794 $ 207,782 $ - $ (206,794) (100%) Capital Expenses $ - $ 206,794 $ 206,794 $ - $ (206,794) (100%) 28 Special Revenue Funds Midtown PID: Revenues Operating Expenses Use of Reserves Capital Expenses Midtown TIRZ: Revenues Operating Expenses Use of Reserves Capital Expenses Actual Budget FY 19 FY 20 $ 1,115,183 $ $ 1,097,769 $ $ - $ $ - $ $ 51,724 $ $ - $ $ - $ $ - $ 1,112, 248 1,062,197 Proposed Estimated Budget FY 20 FY 21 FY20 Budget to FY21 Proposed $ Diff % Diff. $ 994,247 $ 1,109,756 $ (2,492) (0%) $ 1,062,197 $ 1,009,747 $ (52,450) $ 67,950 $ - $ $ - $ - $ 100,009 $ 51,701 $ - $ - $ 100,009 $ 399,989 $ 51,701 $ 100,009 $ - $ - $ - $ - $ 299,980 48,308 Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated to the promotion of tourism and the convention and hotel industry. The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and operating costs required to process juvenile cases. The Euless Development Corporation (EDC)'/z¢ Sales Tax Fund is used to account for the'/z¢ sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. The Crime Control and Prevention District (CCPD) '/,¢ Sales Tax Fund is used to account for '%0 sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police expenditures. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Grant Fund is used to account for grant funds and other restricted revenues received by the City. Expenses must be spent in accordance with the grant provisions. The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction and capital expenditures. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. The Glade Parks Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. The district will only assess property owners for the portion of the debt payment not covered with resources from the Glade Parks TIRZ. The Glade Parks Tax Increment Reinvestment Zone (TIRZ) Fund is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of the related infrastructure cost. The Cable Public Educational and Governmental (PEG) Fund is used to account for a 1% fee collected from cable channel providers for expansion of the City's public, educational, and governmental channel. The Midtown Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. The Midtown Tax Increment Reinvestment Zone (TIRZ) Fund is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of the related infrastructure cost. (5%) 0% 0% 300% 93% 0% 0% 29 Internal Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. Internal Service Funds Equipment Replacement: Revenue Operating Expenses Use of Excess Reserves Insurance: Revenue Operating Expenses Use of Reserves Capital Expenses Risk/AC Management: Revenue Operating Expenses Use of Reserves Capital Expenses Actual Budget FY 19 FY 20 $ 2,115,312 $ 1,133, 359 $ - $ 6,924,657 $ 1,634,500 $ - $ 6,942,518 $ $ 6,232,226 $ $ - $ $ - $ $ 1,087,152 $ $ 1,223,658 $ $ 238,608 $ $ 102,102 $ Estimated FY 20 $ 7,226,224 $ 1,370,392 $ - Proposed Budget FY 21 $ 4,222,819 $ 1,472,500 $ - FY20 Budget to FY21 Proposed $ Diff % Diff. $ (2,701,838) (39%) $ (162,000) (10%) $ 7,704,525 $ 7,704,525 $ 7,282,014 $ (422,511) 7,631,683 $ 7,631,683 $ 7,253,937 $ (377,746) - $ - $ - $ - $ - $ - $ 1,028,800 $ 1,028,800 $ 1,045,308 $ 1,027,125 $ 1,027,125 $ 1,028,467 $ 170,000 $ - $ 170,000 $ 170,000 $ - $ 170,000 $ (5%) (5%) 0% 0% 16,508 2% 1,342 0% 0% 0% Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. The Risk Management/Workers' Compensation Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 30 Debt Service Operating Funds This chart presents revenues and operating expenses, and use of reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Debt Service Funds General Obligation Debt Revenues Operating Expenses Use of Reserves Star Center Debt Revenues Operating Expenses Use of Reserves EDC Debt Service Revenues Operating Expenses Use of Reserves Water & Wastewater Debt Revenues Operating Expenses Use of Reserves Texas Star Golf Course Debt Revenues Operating Expenses Use of Reserves Actual FY 19 $ 6,404,356 $ 5,903,119 $ - $ $ $ $ $ $ $ $ $ 708,790 708,790 160,465 160,435 1,437,987 1,174,291 Budget FY 20 $ 6,023,137 $ 6,070,199 $ 47,062 $ 713,803 $ 709,303 $ - $ 442,664 $ 442,664 $ - $ 1,489,617 $ 1,489,617 $ - $ 590,058 $ $ 589,040 $ $ - $ 589,566 589,566 Estimated FY 20 $ 6,053,137 $ 6,070,199 $ 17,062 Proposed Budget FY 21 $ 6,000,969 $ 6,070,834 $ 69,865 $ 713,803 $ $ 709,303 $ $ - $ FY20 Budget to FY21 Proposed $ Diff % Diff. $ (22,168) $ 635 $ 22,803 715,896 $ 712,896 $ - $ (0%) 0% 48% 2,093 0% 3,593 1% 0% $ 442,664 $ 394,605 $ (48,059) $ 442,664 $ 394,605 $ (48,059) $ - $ - $ $ 1,489,617 $ 1,220,326 $ (269,291) $ 1,489,617 $ 1,219,826 $ (269,791) $ - $ - $ $ 589,811 $ 594,125 $ $ 589,566 $ 594,566 $ $ - $ 441 $ 4,559 5,000 441 1% 1% 0% Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The General Obligation Debt Service Fund is used to account for the collection of a continuing ad valorem tax levied by the City. Expenses are dedicated to the payment of principal and interest on General Obligation Bonds, General Obligation Refunding Bonds, and Certificates of Obligation. The Star Center Debt Fund is used to account for monthly lease payments on the Dr. Pepper Stars Center. Expenses are dedicated to annual debt service requirements. The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a 1/¢ sales and use tax levied within the City. Expenses are dedicated to the sole benefit of the Euless Development Corporation obligations. The Water & Wastewater Debt Service Fund is used to account for a pledge of the surplus net revenues of the City's Waterworks and Sewer System. Expenses are dedicated to payment of annual debt service requirements. The Golf Course Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Texas Star Golf Course. Expenses are dedicated to payment of annual debt service requirements. 31 Full -Time Personnel nnel Counts ..._... .-..... ........_.._. ___ _ FY 119 FY 19120 FY 19120 FY 20121 ACTUAL BUDGETED ESTIMATED BUDGETED CITY ADMINISTRATION 3.50 3.50 3.50 3.00 CITY SECRETARY 3.50 3.50 3.50 3.50 Total City Administration 7.00 7.00 7.00 6.50 FINANCE/BUDGET 2.00 2.00 2.00 1.50 MUNICIPAL COURTS 7.75 7.75 7.75 7.75 ACCOUNTING 4.00 4.00 4.00 3.50 PURCHASING 1.00 1.00 1.00 1.00 Total Finance 14.75 14.75 14.75 13.75 POLICE CODE COMPLIANCE 15.00 B 16.00 16.00 16.00 POLICE ADMINISTRATION 6.00 6.00 7.00 C 7.00 POLICE PATROL 45.00 45.00 45.00 49.00 POLICE CID 13.00 13.00 13.00 14.00 POLICE SERVICE 22.00 22.00 22.00 21.00 POLICE DETENTION 17.00 17.00 17.00 17.00 Total Police Department 118.00 119.00 120.00 124.00 FIRE MARSHAL/EDUCATION 4.00 4.00 4.00 4.00 FIRE ADMINISTRATION 4.00 4.00 4.00 4.00 EMS/SUPPRESSION 67.00 67.00 67.00 67.00 Total Fire Department 75.00 75.00 75.00 75.00 INFORMATION SERVICES 1.00 1.00 1.00 1.00 HUMAN RESOURCES 3.50 3.50 3.50 3.50 FACILITY MAINTENANCE 4.00 4.00 4.00 4.00 Total Administrative Services 8.50 8.50 8.50 8.50 LIBRARY 9.00 9.00 9.00 9.00 Total Library 9.00 9.00 9.00 9.00 PLANNING & DEVELOPMENT 2.50 2.50 2.50 2.50 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 Total Planning & Development 6.50 6.50 6.50 6.50 RECREATION 6.50 6.50 5.50 C 5.50 PARKS 11.00 11.00 11.00 11.00 SENIOR CENTER 2.00 2.00 2.00 2.00 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 Total Community Services 20.50 20.50 19.50 19.50 STREET MAINTENANCE 11.50 11.50 11.50 11.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 1.00 1.00 1.00 1.00 Total Public Works 15.50 15.50 15.50 15.50 GF NON -DEPARTMENTAL 0.00 0.00 0.00 0.00 Total Non -departmental 0.00 0.00 0.00 0.00 TOTAL GENERAL FUND 274.75 275.75 275.75 278.25 EDC - PARKS 13.25 13.25 13.25 13.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 EDC - ECO. DEV. 1.00 1.00 1.00 1.00 TOTAL EDC FUND 24.25 24.25 24.25 24.25 WATER OFFICE 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 W&S ENGINEERING 3.00 3.00 3.00 3.00 WATER PRODUCTION 5.75 5.75 5.75 5.75 WATER DISTRIBUTION 7.25 7.25 7.25 7.25 SEWAGE & TREATMENT 7.00 A 8.00 8.00 8.00 METER SERVICES 1.00 1.00 1.00 1.00 Total Public Works 24.00 25.00 25.00 25.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.00 10.00 10.00 9.50 Total Non -departmental 14.00 14.00 14.00 13.50 TOTAL W&S FUND 43.00 44.00 44.00 43.50 GOLF NON DEPARTMENTAL 0.75 0.75 0.75 0.75 GOLF COURSE MAINT. 4.00 4.00 4.00 4.00 GOLF PRO SHOP 2.50 2.50 2.50 2.50 GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00 GOLF CONFERENCE CENTRE 1.50 1.50 1.50 1.50 TOTAL GOLF COURSE FUND 11.75 11.75 11.75 11.75 D E G F H H D,E&G JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL FUND 19.00 19.00 19.00 15.00 F PUBLIC SAFETY SPECIAL FUND 0.00 0.00 0.00 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 8.00 8.00 8.00 8.00 TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 36.25 36.25 36.25 32.25 TOTAL ALL FUNDS 390.00 392.00 i)Iiaa 390.00 A) Added 1 PW Field Tech I B) Added 1 Code Enforcement Officer C) Transferred Rec. Assistant to PD Emergency Management/Special Projects Assistant D) Unfunded Assistant City Manager Position E) Unfunded Internal Auditor Position F) Transferred 4 Police Officers from CCPD to General Fund G) Split Budget/Treasury Manager between General Fund and Water & Wastewater Fund H) Transferred Records Clerk to Crime Scene Technician 32 Outstanding Indebtedness Description General Obligation Refunding Bonds, Series 2011 General Obligation Refunding Bonds, Series 2012 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, Series 2011' Tax & Waterworks & Sewer System (limited Pledge) Revenue Certificates of Obligation, Series 2014' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, Series 2015' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, Series 2016' Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, Series 2018' Tax & Waterworks & Sewer System (limited Pledge) Revenue Certificates of Obligation, Series 2019 ITax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, Series 2020 Tax Notes Series 2020 Taxable General Obligation Refunding Bonds, Series 2010' 'General Obligation Refunding Bonds, Series 2012A' Waterworks & Sewer System Revenue Refunding Bonds, Series 20124 Waterworks & Sewer System Revenue Bonds, Series 2013x Waterworks & Sewer System Revenue Bonds, Series 201SA4 Waterworks & Sewer System Revenue Bonds, Series 201504 Waterworks & Sewer System Revenue Bonds, Series 2018° Waterworks & Sewer System Revenue Bonds, Series 2019 Euless Development Corporation, Sales Tax Revenue Bonds, Series 2018 Euless Development Corporation, Sales Tax Revenue Bonds, Series 2019 AXON Enterprise, Inc, Lease Description Dated Principal Amount Outstanding Amount of Original Issuance Paying Agent 1/15/2011 $ 860,000 $ 6,575,000 U,S, Bank 12/1/2011 $ 2,045,000 $ 5,955,000 U.S. Bank 1/15/2011 Remaining Interest Rate Maturity 3,5% to 4% 8/15/2021 3% to 4% 2/15/2024 1,925,000 $ 3,035,000 U.S. Bank 3% to 4.25% 8/15/2030 10/15/2014 $ 4,770,000 $ 5,715,000 U.SBank 10/27/2015 $ 2,665,000 $ 3,030,000 U.S. Bank 1/12/2016 $ 15,025,000 $ 16,450,000 U.S. Bank 3/1/2018 $ 8,620,000 $ 9,180,000 U.S. Bank 1/15/2019 $ 11,590,000 $ 11,785,000 U.S. Bank 1/14/2020 $ 7,115,000 $ 7,115,000 U.S. Bank 3% to 5% 8/15/2034 3% to 5% 2/15/2035 2% to 4% 2/15/2041 3% to 4% 3% to 5% 2% to 3.5% 2/15/2038 2/15/2039 2/15/2040 6/25/2020 $ 1,110,000 $ 1,110,000 Citizens Bank 1.07% 2/15/2023 8/15/2010 $ 3,135,000 $ 8,110,000 U.S. Bank 3.65% to 4 4% 8/1/2025 11/1/2012 $ 3,805,000 $ 7,185,000 U.S. Bank 2% to 3% 2/15/2027 3/29/2012 $ 535,000 $ 3,340,000 Bank of Texas 6/25/2013 $ 1,150,000 8/5/2015 $ 3,585,000 8/5/2015 $ 1,900,000 4/15/2018 $ 2,530,000 4/25/2019 $ 9,025.000 $ 1,585,000 $ 4,685,000 $ 2,380,000 $ 2,785,000 $ 9,275,000 10/15/2018 $ 1,505,000 $ 1,635,000 11/12/2019 $ 3,945,000 $ 4,120,000 10/25/2018 $ 418,912 $ 674,906 AXON Enterprise, Inc. Proposed Indebtedness i.� Certificates of Obligation -Street Reconstruction Tax Anticipation Notes • Equipment Package Proposed Issuance Amount $ 5,500,000 5 1,680,000 Proposed Sale Type Competitive Sale Competitive Sale 'Bands pald by Tax Increment Financing District & Public Improvement District. ' Bonds paid by rental Income from Dallas Stars Center. ' Remaining Bonds paid by Texas Star Golf Course, o Bonds paid by Water & Wastewater user charges. • Bonds partially paid by Tax Increment Financing District and Public Improvement District, 2.03% 7/15/2024 U.S. Bank 3% to 5% 7/15/2033 Texas Water Development 0% to 1.98% 7/15/2035 Board Texas Water Development 0% to 1.6B% 7/15/2035 Board Texas Water Development 0% to 1 49% 7/15/2038 Board Texas Water Development 0,23% to 1.66% 7/15/2049 Board U.S. Bank 3% to 4% 9/15/2038 U. S. Bank 2.5% to 4% 9/15/2039 3% Imputed 2/7/2023 Anticipated Proposed Payment Issuance Source Date Property Tax October 2020 20 Year Property Tax June 2021 3 Year !Posed Term 33 Department Planning & Development Fire Public Works PACS Various • Various • Non -Departmental Non -Departmental Planning & Development Planning & Development Planning & Development PACS PACS Police Non -Departmental Non -Departmental Public Works Capital & Supplemental Requests FY2021 by Fund *Fund General General General General General General General General EDC EDC EDC EDC EDC CCPD Car Rental Car Rental W/W W Public Works Drainage Utility Program Description Program Type Program Cost Total 2021 International Building Codes Part -Time Fire Inspector(s) Street Overlay Arbor Daze Transfer to Equipment Replacement One-time adjustment Contingency FEMA Match Building Remodel Temporary Library Bldg. Remodel Transfer to EDC CIP - EDC Incentive Transfer to EDC CIP - Irrigation Transfer to EDC CIP - Misc. Parks Improvements Assorted Police Equipment Transfer to Redevelopment CIP Transfer to Golf Course CIP Fund Paint Fire Hydrants Transfer to Drainage CIP Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital $ 3,800 $ 3,800 $ 34,500 $ 38,300 $ 1,000,000 $ 1,038,300 $ 25,583 $ 1,063,883 $ 1,326,311 $ 2,390,194 $ 543,257 $ 2,933,451 $ 250,000 $ 3,183,451 $ 150,000 $ 3,333,451 $ 70,000 $ 70,000 $ 100,000 $ 170,000 $ 25,000 $ 195,000 $ 25,000 $ 220,000 $ 200,000 $ 420,000 $ 82,835 $ B2,835 $ 750,000 $ 750,000 $ 50,000 $ 800,000 $ 30,000 $ 30,000 $ 100,000 $ 100,000 • The following items, which are reflected on Page 22 as Capital and funded from excess reserves, are attributed to the respective division / departments: Transfer to Equipment Replacement Division Amount Total Administration $ 1,292 Sub -Total- City Administration Finance Purchasing $ 1,200 Sub -Total - Finance $ 1,200 Police / EOC $ 9,140 Police / Code Compliance $ 9,238 Police / Administration $ 6,793 Police / Patrol $ 266,303 Police / C.I.D. $ 13,281 Police / Service $ 15,055 Police / Detention $ 3,797 Sub -Total - Police $ 323,607 Fire / Edu Prev. / Marshall $ 32,380 Fire / EMS/ Suppression $ 361,284 Sub -Total - Fire $ 393,664 Information Services $ 10,628 Facility Maintenance $ 30,793 Sub -Total - Administrative Services $ 41,421 Planning $ 5,923 Sub -Total - Development $ 5,923 Recreation $ 78,891 Parks $ 113,129 Recreation Administration $ 3,600 Sub -Total - Park & Comm, Srvcs. $ 195,620 Streets $ 104,805 Sub -Total - Public Works $ 104,805 Non -Departmental $ 258,779 Sub -Total - Non -Departmental $ 258,779 General Fund Total $ 1,326,311 One-time Adjustment Division City Administration City Secretary Sub -Total • City Administration Finance/Budget Municipal Court Accounting Purchasing Sub.Total -Finance Police Code Compliance Police Administration Police Patrol Police CID Police Service Police Detention Sub -Total - Police Fire Marshal/Education Fire Administration EMS/Suppression Sub -Total • Fire Information Services Human Resources Facility Maintenance Library Sub -Total • Administrative Services Planning & Development Inspection Services Sub -Total- Development Recreation Parks Senior Center Recreation Admin. Sub -Total - Parks & Comm, Srvcs, Street Maintenance Animal Control City Engineer Sub -Total - Public Works General Fund Total Amount 8,434 6,684 3,071 9,763 6,013 1,593 30,260 16,839 131,249 28,446 32,493 23,709 9,954 9,633 143,762 2,801 5,916 4,748 12,862 5,128 5,888 8,076 14,795 2,623 1,218 12,355 3,734 1,210 $ 1,292 Total $ 15,118 $ 20,440 $ 262,996 $ 163,349 $ 16,327 $ 11,016 $ 26,712 $ 17,299 $ 543,257 34 Required Disclosure Local Government Code 140.0045: Itemization of certain expenditures required in certain political subdivision budgets. Expenditures City Wide: Adjusted Proposed Actual Budget Budget FY 19 FY 20 FY 21 1. Notices required by law to be published in a newspaper by the political subdivision or a representative of the political subdivision: $ 2,219 $ 2,285 $ 3,350 2. Directly or indirectly influencing or attempting to influence the outcome of legislation or administrative action, as those terms are defined in Section 305.002, Government Code: $ $ - $ 35 Supplementary Data THE CITY OF EULESS Introduction WELCOME TO A LOOK AT THE CITY OF EULESS, TEXAS GEOGRAPHY The City of Euless is located in North Central Texas in Northeast Tarrant County approximately 16 miles west of Dallas and 16 miles east of Fort Worth. The City is located on Texas Highway 183, a six -lane expressway with two managed lanes linking Dallas to Fort Worth, Other major highways through the City include State Highway 121, State Highway 360, State Highway 10 and Farm -to - Market Road 157. Euless' centralized location provides quick access to both Dallas and Fort Worth metropolitan areas and is adjacent to Dallas -Fort Worth (DFW) International Airport in east Tarrant County, one of the world's busiest airports. The City has a total land area of 16.2 square miles or 10,379.5 acres. Of the 10,379.5 acres, 3,219.5 acres are located within DFW Airport and the remaining 7,160 acres outside the airport boundaries. Current development statistics estimate that Euless has approximately 496.9 acres of undeveloped land remaining outside the airport. HISTO RY Jui:rss The City of Eulala Euless was first settled in 1867 and named after the Elisha Adams Euless family. The family settled here with many of their Tennessee neighbors. Mr. Euless served two terms as Tarrant County sheriff in the 1890's, The City of Euless was incorporated on February 24, 1953 with a total population of less than 4,200. The community experienced a growth surge in the 1970's with the completion of DFW Airport in 1974. The 1980 census reported the population of Euless as 24,002. The 2010 Census Population Count was 51,277. Current population figures for Euless total 57,550, FORM OF GOVERNMENT Euless now operates under a Home Rule Charter adopted on July 21, 1962, which provides for a council-manager form of government. The Mayor and six Council members are elected at -large. The Council is responsible for all matters of policy and is also the authority for levying taxes, securing revenues, authorizing expenditures of City funds, and incurring City debt. The City Manager is directly responsible to the City Council, and the management of the City's departments. An organizational chart is included in the Introduction Section of the budget. In addition, several 38 boards and commissions were created to assist the City Council in deciding matters of policy and procedures and meet on various issues throughout the year. DEMOGRAPHICS Euless' close proximity to DFW Airport has made the City a major commercial -industrial center for the Northeast Tarrant County area. In recent years, new retail development has added a number of quality shopping centers which provide residents with a variety of goods and services to choose from. This diversified business community provides substantial property tax revenues and sales tax revenues to the City. The City collects 2% of sales and use receipts from businesses within the City. Of 16,029 non -mineral lease property accounts in the City, 13,480 are residential accounts. The top ten taxpayers listed in the following table are found in the remaining 2,549 commercial and industrial accounts. Over the past year, taxable property values increased over $228 million dollars from $4,935,735,786 to $5,164,250,293, a 4.6% increase due to an increase in both residential and commercial property values. Ten Largest Property Taxpayers Name of Taxpayer EAN Holdings LLC Westdale Hills 2013 LP Star Monticello LLC/Star Kensington LLC Creekwood Trinity Union LLC WOP Mandolin LLC AVIS Budget Car Rental LLC Brazos TX Partners LLC Stoneleigh at Bear Creek Apt. Bedrock Holdings II (Dallas) LLC CMF 15 Portfolio LLC Nature of Property Car Rental Apartments Apartments Apartments Apartments Car Rental Apartments Apartments Apartments Apartments 2020-21 Taxable Assessed Valuation $114,881,525 $105,567,635 $101,260,000 $81,300,000 $80,700,000 $76,057,108 $73,900,000 $66,500,000 $62,900,000 $62,790,000 $825,856,268 % of Total Taxable Assessed Valuation 2.22% 2.04% 1.96% 1.57% 1.56% 1.47% 1.43% 1.29% 1.22% 1.22% 15.99% Population with a median age of 35.3 years (U.S. Census Bureau American Fact Finder 2019) has increased from 51,340 to 57,550 in ten years. The City's median household income is $65,921, which compares favorably to $64,034 for the State of Texas (U.S. Census Bureau American Fact Finder 2019). The educational level is 89.5% high school graduate or higher (U.S. Census Bureau American Fact Finder 2019). 39 58,000 57,000 se.000 55.000 54.000 ,seed 51.000 POPULATION 67.650 ,5 ,f41. 594 'E s 1 ti° 19 ti' 'Esc •019 '2015 Population Esltmales bawd on census dere. Popula0on for non -census years celcWaled by Ninth Central Texas Council otGoverrmonis EDUCATION OF THOSE 25 YEARS do OVER High School Gr acluate 21% Graduate or No High School = Professional Degree Diploma 13% 10% American Fact Finder: U.S. Census Bureau Fact Finder 2019 COMMUNITY INFORMATION Being centrally located, the Hurst -Euless -Bedford area (also known as the Mid -Cities) can tap into the abundant cultural, sports, and recreational amenities that Dallas and Fort Worth offer. Citizens of Euless can access some of the Nation's finest museums, zoos, symphonies, ballets, and operas. In addition, amusement facilities such as Six Flags over Texas, Six Flags Hurricane Harbor Water Park, and Fort Worth's historic stockyards are all within a short driving distance. For the avid sports enthusiast, both amateur and professional sporting activities are available year- round. Professional sports teams, including the Dallas Cowboys, Texas Rangers, Dallas Mavericks, Dallas Stars, and FC Dallas plays all of their home games within a 20-30 minute drive from Euless. In the spring and summer months, citizens can catch a minor league baseball game featuring the Fort Worth Cats, the Frisco Rough Riders, or the Grand Prairie Air Hogs. Or, if hockey is preferred, one can take in an exciting minor league hockey game featuring the Fort Worth Brahmas. For the racing fans, the fastest and loudest sporting facility in the DFW metroplex is Texas Motor Speedway where top names in both NASCAR and Indy Car racing compete. Collegiate sports are also available through a local university network, which includes Southern Methodist University, Texas Christian University, the University of North Texas, the University of Texas at Arlington, and Texas Wesleyan University. The City is serviced by several medical facilities which are recognized among the best in the DFW metroplex. Texas Health Resources Harris Methodist H-E-B Hospital (Harris H-E-B) is fully equipped with state-of-the-art technology to meet today's medical needs. The hospital offers patients a full range of health services in completely modern facilities and has access to CareFlite airborne ambulance to provide quick transport in the most immediate emergencies. In addition to acute care services, Harris H-E-B offers comprehensive programs for the treatment of alcoholism, chemical dependencies, and psychiatric care. The Edwards Cancer Center, located on the hospital campus, offers radiation therapy and a full range of comprehensive cancer care. The City is tied directly into the Tarrant County 9-1-1 emergency response system and provides advanced life support ambulance service through the Euless Fire Department. Educational facilities within the City are provided by the Hurst -Euless -Bedford (HEB) and Grapevine-Colleyville Independent School Districts (ISD). The HEB ISD consists of twenty-one elementary schools, five junior high schools, two high schools, and three non-traditional campuses with total enrollment topping 23,707 students. Of these facilities, seven elementary schools, two 40 junior highs, one high school, and one non-traditional campus are located in the City of Euless. The Grapevine-Colleyville ISD has one elementary school located in northern Euless. HEB ISD's implemented Continuous Improvement (CI) as a core district philosophy. This CI model makes HEB ISD more efficient and effective in its efforts to provide a quality education for all students. Using the CI model means aligning efforts at the district, department, campus, teacher, and ultimately, the student level. Everyone must work together to prepare each student for the future. The commitment to quality learning also extends to higher education. The Tarrant County College (TCC) offers a wide range of curriculum in occupational, basic studies, and continuing education courses. The College is one of the 20 largest higher education institutions in the United States. Numerous two-year degree plans are available and a majority of the courses offered may be transferred to four-year universities. The college is fully accredited by the Southern Association of Colleges and Schools Commission on Colleges to award an associate's degree. The City of Euless provides many facilities and services to its Citizens including seventeen parks totaling 345 acres, 4.35 miles of paved trails, 2.75 miles of unpaved trails, four tennis courts, an aquatics park with numerous outdoor and indoor features, four sand volleyball courts, 15 playgrounds, a splash pad, two fishing piers, six pavilions, four gazebos, three amphitheaters, a Conference Centre, Golf Course, youth and adult sports complex, and an ice hockey facility. Indoor recreational facilities include a 35,000 square foot recreation center with a 5,000 square foot fitness center, a 35,000 square foot senior center, over 12,000 square feet of rental facilities, an almost 2,000 square foot museum, and a 1,500 square foot log house. The City has three fire stations serviced by 73 certified firefighters and one police station serviced by 91 certified officers. The City also maintains a full service library with over 80,000 materials. Current bond ratings for the City's General Obligation Bonds are "AA" from Standard & Poor's and "Aa2" from Moody's. The City's website (www.eulesstx.gov) allows citizens to access vital information and services 24 hours a day, 7 days a week. Interactive functions include the City's mapping system, subscription to emergency mobile e-mail and text alerts, and subscription to MyEuless which includes construction updates, community news, employment opportunities, library events, Texas Star events, and recreation classes offered. Utility customers also have the ability to view their water usage on an hourly consumption basis and even get contacted when consumption reaches a predetermined amount. There are many other features that appeal to visitors, businesses, and residents including online forms and payment options, financial information, and events calendar. 41 To provide our citizens the most efficient services possible that protect and enhance the quality of life, through planning and visionary leadership. Goals & Objectives • Promote a harmonious environment that focuses on maintaining the confidence of our citizens by providing excellent service and "doing the right thing". ➢ Assure courteous, effective, and efficient service to both external and internal customers. ➢ Pursue technological updates that will enhance our service levels. ➢ Structure departmental operations to ensure rapid response and resolution to citizen concerns. •:• Maintain a solid financial position while minimizing the impact on Euless citizens. ➢ Provide a balanced budget using a pay as you go system for capital Improvements when possible. ➢ Maintain appropriate reserves levels. ➢ Seek to maintain a stable tax rate. ➢ Retain high bond rating and financial reputation. ➢ Promote and utilize Euless businesses whenever possible. • Provide a safe community through quality Fire and Police Service. ➢ Continue community outreach efforts to enhance relationships between citizens and first responders. ➢ Collaborate with neighboring jurisdictions to share resources when possible. ➢ Provide strong, fair code enforcement to maintain quality of life in our neighborhoods. ➢ Promote proactive neighborhood -based crime watch, ➢ Explore and develop programs to reduce crime. ➢ Provide excellent police, fire and emergency medical services to our citizens. •:• Employ high -quality, professional, service - oriented personnel and provide for continuity in leadership. ➢ Promote educational standards and provide enhanced educational and training opportunities. ➢ Cultivate future leaders and provide advancement opportunities. ➢ Maintain a work force of highly qualified, friendly, and professional employees by providing competitive wages and benefits. ➢ Engage the youth in our community to encourage careers in city government. • Promote quality development and redevelopment and business retention within the City. ➢ Provide a business friendly environment that promotes quality development. ➢ Focus on retention of existing businesses and provide opportunities for enhancement and growth. ➢ Seek redevelopment opportunities and utilize Public/Private partnerships to enhance the overall quality of the developments. ➢ Promote existing and new businesses within the City. • Provide for systematic infrastructure and facility improvements. ➢ Provide appropriate funding to keep the City's infrastructure sound in accordance with the Capital Improvements Program using a pay as you go system when possible. ➢ Continue park improvements in accordance with the Parks Master Plan. ➢ Provide funding annually for the systematic replacement of equipment and furnishings. •:• Provide quality leisure activities and events for residents. ➢ Provide a wide variety of educational and recreational classes and activities to all ages. ➢ Provide recreational sports options for youth and adults in our community. • Instill a "sense of community" in Euless' residents through citizen involvement and community partnerships. ➢ Continue to build a sense of community through activities including Citizens Police and Fire Academies, Town Hall meetings, Neighborhood meetings, and apartment managers meetings. ➢ Continue efforts to engage more residents in City events and activities and encourage engagement in the civic process. ➢ Promote community partnerships with neighboring cities, HEB ISD, non-profit agencies, and DFW Airport. 43 ' HE " ' V °F FISCAL YEAR 2020-21 GOALS MATRIX EUT Co y Co ��� t. co `.Q, oco w�, 4. co- o y��im . o ,S r0 ,l oJ V Q°'c �to %o '` Q �,..V yQ`� Q * O• J Q` Administration MP Facilities L 1 _ M. 1111 Library Fiscal Services Police Fire Development Parks &Community Services Public Works Water Department Recreation Arbor Daze Texas Star Sports Complex Texas Star Golf Course M Hotel / Motel Economic Development Note: Department goals That align with City goals we highlighted in blue In the matrix above. V a co 0' 44 NM NM IMO MN INN IMIN MI NMI Milli OW En t INN MN In. Ibi._. 1111111 MIN =I 44 Accomplishm ents THE CITY OF EULESS has achieved many accomplishments during the challenging year of 2020 that illustrate the quality of life for our city, as well as the level of teamwork. Among the accomplishments are: THE CITY COUNCIL held the ad valorem tax rate at $0.4625. Due to COVID-19, numerous regular meetings and events needed to be adjusted or held virtually. A town hall meeting and budget meetings were held in person; however, for safety reasons, neighborhood meetings, the Tongan Community Committee meetings, and Nepali community meetings were postponed. Outreach to the community was achieved through social media and a video update of projects and activities. . THE CITY MANAGER'S OFFICE (CMO) provided support to the departments to allow them to accomplish their goals and objectives in support of the overall vision established by the City Council. This was accomplished by providing the necessary resources while maintaining a stable and conservative tax rate and strong financial position. The CMO provided centralized coordination and focused on responding to all aspects of COVID-19 including safety, mitigation, financial, or informative to citizens, departments, employees, and/or other governmental entities. THE CITY MANAGER'S COMMUNICATIONS OFFICE provides information and education to our residents in order to keep them informed, engaged, and improve community relations. During 2020 this communication link became even more needed with social distancing regulations and notice of disaster declarations. Communication mechanisms included the monthly Euless Today newsletter, regular updates on the website and cable channel, subscription -based e-mails, and a variety of social media channels including Facebook, Twitter, and NextDoor. A video update was produced and distributed providing updates on the progression of City construction projects and events and encouraged patronage of Euless businesses during the pandemic. THE CITY SECRETARY'S OFFICE coordinated appointments to the City's Boards and Commissions and maintained all City ordinances, resolutions, and records retention including the continuation of a records web portal to allow access to City records via the City's website. A City Council and Crime Control and Prevention District election was postponed in May but was held in the fall and the office processed all requests for open records within State statute requirements. THE PARKS DEPARTMENT received the distinction as Tree City USA from the National Arbor Day Foundation for the 34"' consecutive year. Additionally, staff completed the renovation of JA Carr Park, installed new playground equipment at Heritage Park, coordinated 3 Eagle Scout projects for local scouts, installed new solar lights in the dog park and installed new fitness center flooring. THE COMMUNITY SERVICES DEPARTMENT continued to offer a variety of creative recreation opportunities for the citizens of Euless at the Family Life Center through the COVID-19 pandemic with on -site as well as virtual programs, classes and special events. THE TEXAS STAR SPORTS COMPLEX coordinated and managed a summer and fall baseball league as well as hosted several tournaments at the park. THE POLICE DEPARTMENT purchased Professional Mobility Vehicles to provide additional positive engagement opportunities in shopping centers and City parks and in locations where a patrol vehicle is not usable. Additionally, a Police Department Training & Advisory Committee was established to provide citizen input on the Department's training, polices, programs and operations. Several new programs were implemented including the implantation of a Safe Return program for citizens of all ages who may have a developmental disorder that may affect their ability to return home safely. The Department hosted a successful drive-thru Open House and participated in various community events such as: Coffee with a Cop, National Night Out, Halloween Trunk or Treat Celebration and 6 Stones Night of Hope where officers were able to interact and engage with the citizens of the community. A new community outreach program called "Shop Talk" provides an opportunity for officers to visit barber shops in the community and talk with staff and customers. The EPIC (Euless Police Inspiring Champions) program continues to provide engagement with students at all elementary schools in the City of Euless. The Emergency Management office coordinated the citywide response to the COVID-19 pandemic. THE FACILITY MAINTENACE OPERATION completed numerous facility improvements including updates at the Texas Star Conference Center, oversight of the library remodel, and preparation for the construction of new Fire Station #1 including the demolition of the existing fire station and creation of a temporary fire station. 45 Accomplishments _ — - _�- THE FLEET OPERATION received the Automotive Service Excellence (ASE) "Blue Shield of Excellence" award for the 25th consecutive year. The City was also recognized by North Central Texas Council of Governments (NCTCOG) as a leader in emission reduction in North Central Texas for the fifth year. The City was one of the first three recipients to have obtaining "Gold" status in this program. THE MUNICIPAL COURT includes the administration and operations of the Euless Municipal Court of Record with the Court having jurisdiction over traffic offenses, commercial vehicle violations, city ordinance violations, and other Class C misdemeanors committed within the City limits. Court staff is responsible for the processing, documentation, and maintenance of the information system for all cases filed. The Court and it officers continue to implement legislative changes affecting the adjudication procedures and processing of cases filed. A new undue hardship program was implemented and new video court hearings were held for select dockets due to COVID-19. THE EULESS PUBLIC LIBRARY received the Achievement in Excellence in Libraries Award from the Texas Municipal Library Director's Association for the fifteenth consecutive year. The Library continued to serve the community in a temporary space by offering high -quality educational and recreational books, media, and classes and events for all ages during the remodeling of the building and the pandemic. Due to the pandemic, HEB Reads held a virtual Summer Reading Challenge and kept the partnership between Hurst, Euless, Bedford and HEB ISD libraries vibrant and thriving. The Library continues to work with 6Stones on the PACER project, which connects New Hope Center clients with training and education. In response to COVID-19, the Library offered virtual classes and events, and have been able to maintain connections with existing patrons and welcome new ones. THE INFORMATION SERVICES DEPARTMENT completed all hardware and software upgrades planned for the fiscal year. Staff developed new electronic forms including Disciplinary Action Form, Performance Improvement Plan, Personnel Change Notice, Telework Agreement, and Online Application. Additionally, they built the network infrastructure and technology systems for the library renovation project and implemented multiple processes that streamlined workflow and provided remote access for employees, Council and citizens for COVID-19 protocol. Security upgrades were performed over the course of the year, which ensure that all sensitive data and systems were protected from internal and external threats. THE FIRE DEPARTMENT maintained its Community Protection Class #1 rating through the Insurance Service Organization (ISO). The City is one of 373 municipalities in the United States and 67 in Texas receiving the highest rating possible. Fire department personnel completed over 3500 hours of EMS (Emergency Medical Service) training, participated in over 250 hours of joint training with NEFDA (Northeast Fire Department Association),completed 6000 hours of company training, conducted 800 hours of live fire training hosted Tarrant County College Strategy & Tactics class, and coordinated NEFDA Swift Water Rescue Program. The department assisted heavily with the City's response to COVID-19 including the creation of multiple videos, flyers and social media content for public outreach during the pandemic. THE HUMAN RESOURCES DEPARTMENT provided recruitment and testing services for all employment candidates, maintained compliance with internal compensation and benefits programs, provided orientation programs for new employees, and assisted the Fire and Police Departments with promotional testing. The department managed all liability claims and ongoing safety programs for employees, administered employee benefit programs, and responded to all employee relations/Civil Service issues. The launch of Euless University provides for broad -based and directed training opportunities for employees. THE PUBLIC WORKS AND ENGINEERING DEPARTMENT continued the general maintenance and repair of the City's infrastructure which includes streets, sidewalks, storm drainage system, water and sewer systems, traffic signals and the reclaimed water system. Engineering staff completed the design and contract management of several City projects and also conducted reviews and inspection on all citywide development projects. Animal Shelter staff continued its great relationship with the Girls Awareness Program (GAP) organization. THE FINANCE DEPARTMENT received the Distinguished Budget Award for the 29Ih consecutive year for the Fiscal Year 2020 Budget and the 33rd consecutive Certificate of Excellence in Financial Reporting for the Fiscal Year 2019 Comprehensive Annual Financial Report (CAFR) from the Government Finance Officers Association of the US and Canada. The department issued revenue bonds, certificates of obligation and tax notes and managed a multi- million dollar investment portfolio. 48 Accomplishm ents THE GEOGRAPHIC INFORMATION SYSTEMS DEPARTMENT (GIS) continued the transition to the new "next generation" of GIS software. Development continued on the GIS mobile collector application used by multiple city departments. The GIS system continues to integrate with all city departments and operations to provide an accurate, centralized system for location and mapping data. THE PURCHASING DEPARTMENT held two online auctions during the year for proper disposal of assets. THE PLANNING AND DEVELOPMENT DEPARTMENT successfully facilitated the construction of various commercial and residential projects. At Glade Parks, Torchy's Taco and Mod Pizza opened. Crab Peak and Bear Creek Bistro opened along Harwood Road. At Founder's Parc, Embry has begun leasing of their urban lofts and construction continues on the single family products. Lennar and Key Life Homes are also continuing to see strong Interest In their single family residential developments. The newest elementary school, Arbor Creek, opened this year and work continues on the replacement of Oakwood Terrace Elementary. Renovations were completed at Euless Jr. High, as well as Motel 6 which enhanced the appearance of this corridor. THE INSPECTION SERVICES DEPARTMENT completed 6,178 inspections related to the 95 new residential building permits, 95 residential addition/alteration permits, 54 residential fence permits, 10 new commercial permits, and 129 certificates of occupancy. The department assisted in numerous development site plan reviews and continue to work with the code compliance division placing emphasis on voluntary compliance, on -site visits, door hangers, notices of violation, citations, and appearances in municipal court. THE UTILITY BILLING DEPARTMENT set-up 1,789 new accounts, generated 8,570 service calls, continued training customers and staff on the new automated metering system and on-line customer portal that aids customers in monitoring their water consumption. Over 1,554 customers are now enrolled in the on-line portal. THE TEXAS STAR GOLF COURSE was listed by the PGA (Professional Golfers Association), Golf Week, and Golf Digest as one of the top places to play in Texas. Dallas Morning News and Avid Golfer list Texas Star as one of the Top Ranked Public Golf Courses in the Metroplex. The golf shop provided the residents and local area golfers with a quality experience while adapting service levels to Covid-19 guidelines and policies. Modified conference service and setup procedures were instituted to provide a safe environment for guests while providing good service with minimal interaction. Raven's Grille implemented new safety measures throughout the pandemic. 47 FY21 Prop FY20 Water $12.75 Base Tiered Rates/tgals 0-2 tgals - $4.21 3-8 tgals - $5.14 9-15 tgals - $5.71 16-35 tgals - $6.24 Over 35 tgals - $6.84 $12.75 Base Tiered Rates/tgals 0-2 tgals - $4.07 3-8 tgals - $5.00 9-15 tgals - $5.57 16-35 tgals - $6.10 Over 35 tgals - $6.70 FY19 $12.50 Base Tiered Rates/tgals 0-2 tgals - $3.88 3-8 tgals - $4.81 9-15 tgals - $5.38 16-35 tgals - $5.91 Over 35 tgals - $6.51 Residential Monthly Service Charges Wastewater $11.00+90% of metered water usage @ $4.34 per tgals. $11.00+90% of metered water usage @ $4.29 per tgals. $10.75+90% of metered water usage @ $4.27 per tgals. Trash $10.43** $10.12 $9.83 **Effective for customer billings beginning April 1, 2021 through March 31, 2022. Operating Expenses Capital Expenses Tax Rate Taxable Valuation* Debt Rating: Moody's S&P Proposed FY21 $41,320,647 $ 3,399,397 .462500 per $100 Debt = .080546 M&O = ,381954 $5,164,250,293 G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA+ Drainage = AA+ General Fund Key Fiscal Points % Change -5.2% -14% 0% 4.6% Budget FY20 $43,577,488 $ 3,954,091 462500 per $100 Debt = .084526 M&O = .377974 $4,935,735,786 G.O. Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA+ Drainage = AA+ Drainage $2.75 $2.75 $2.75 % Change 9.2% 187% 0% 11.78% *Includes minimum taxable value of properties under protest and estimate of incomplete properties. Recycling **$1,49 per home $3.16 per home -cart $1.09 per apt. unit $.74 for Seniors $2.41 for Seniors home - cart $1.44 per home $3.05 per home -cart $1.07 per apt. unit $.72 for Seniors $2.33 for Seniors home - cart $1.39 per home $2.95 per home -cart $1.06 per apt. unit $.69 for Seniors $2.25 for Seniors home- ca rt Actual FY19 $39,918,045 $ 1,377,834 462500 per $100 Debt = .09079 M&O .37171 $4,415,713,775 G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA+ Drainage AA+ 48 ORGANIZATIONAL CHART THE CITY OF EULESS I CITIZENS OF EULESS I CITY ATTORNEY Wayne K. Olson MAYOR & COUNCIL iVexr/lefie Lo tta Getchell, City Manager July 13, 2020 CITY MANAGER CITY SECRETARY Loretta Getchell MUNICIPAL COURTJUDGE MUNICIPAL COURT Kim Sutter Lacy Britten OF RECORD DEPUTY CITY MANAGER Chris Barker DIRECTOR OF PUBUC WORKS Hal Cranor DIRECTOR OF PLANNING AND ECONOMIC DEVELOPMENT Mike ColPns FLEET AND FACILITIES DIRECTOR Kyle McAdams INFORMATION SERVICES DIRECTOR Scott Joyce LI$RARY DIRECTOR Sherry Knight GENERAL MANAGER TEXAS STAR Glenda Hartsell -Shelton MUNICIPAL COURT MANAGER Claudia Quintero ASSISTANT TO THE CITY MANAGER Betsy Deck POLICE CHIEF Mike Brown FIRE CHIEF Wes Rhodes DIRECTOR OF PARKS AND COMMUNITY SERVICES Ray McDonald DIRECTOR OF FINANCE Janina Jewell IDIRECTOR OF HUMAN RESOURCES I AND RISK Donny Beasley i The city manager's budget message shall outline the proposed financial policies for the next fiscal year with explanations of any changes from previous years in expenditures and any major changes of policy and a complete statement regarding the financial condition of the City. (2) An estimate of all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. A carefully itemized list of proposed expenses by office, department, agency, employee, and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year to date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest, and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. BUDGET PROCESS DEFINITION AND AUTHORITY The budget is a financial plan for a specific fiscal year that contains both the estimated revenues to be received during the year and the proposed expenditures to be incurred to achieve stated objectives. The City Charter established the City of Euless' fiscal year as October 1 through September 30. The City Charter further states: The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the City Council, which shall contain the following information. In preparing the budget, each employee, officer, board, and department shall assist the city manager by furnishing all necessary information. (1) (3) (5) PUBLIC ACCESS Article VII, Section 3 of the City Charter provides: The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be open for public inspection by anyone interested. PUBLIC HEARINGS Article VII, Section 4 of the City Charter provides: At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinion concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. 50 BUDGET AMENDMENT Department heads can amend the budget within their divisions as long as it does not affect total appropriations. The City Manager can amend the budget within a particular fund as long as it does not affect total appropriations. The City Council may amend the budget by a majority vote of the full membership for emergency conditions which may arise which could not reasonably have been foreseen in the normal process of planning the budget when the general welfare of the citizenry is involved. These amendments must be by ordinance and attached to the original budget in accordance with Article VII, Section 8 of the City Charter. BUDGET PREPARATION The budget preparation is coordinated through the City Manager's Office and the Finance Department. The budget process begins in late February or early March with a budget kickoff meeting with all City department directors and managers. Each department and division receives a budget preparation manual, forms and year to date budget information. Departments prepare a summary including the following information about their activities: Location and Hours of Operation Mission/Programs/Services Highlights/Accomplishments for the current fiscal year Goals & Objectives for the upcoming fiscal year Major Budgetary Issues and Operational Trends. Current year estimates are carefully reviewed and known exceptions or cost increases are reported along with justification. These variances are reviewed by the City Manager's Office for amendment as deemed necessary. The budget requests are submitted along with justification for any increases. The City Manager's office holds meetings with each director to review each of their line items and discuss any changes. All capital and supplemental requests are submitted separately and must include the following information: Purpose/objective of this request Changes/improvements from current operations Alternative financing options Estimated life of requested item Impact or consequence of not funding this request Equipment being replaced by this request Cost of the item Other associated cost A work session is held to allow each department the opportunity to present their capital and supplemental requests to the City Council. The City Manager's Office consolidates all capital requests and all supplemental requests, assigns a ranking based on funding available, and submits its recommendation to the City Council for consideration. In accordance with the fiscal policies, supplemental programs will only be funded from current revenues. One-time revenue sources and excess reserves are used to fund capital requests. The finance department prepares revenue estimates based on historical data available from the revenue manual (which is updated monthly) and other available data. Estimates are reviewed and adjusted by the City Manager's office as deemed necessary. The objective of 51 the City is to estimate revenues as accurately as possible to allow use of all available funding. The City Manager's Office completes a final review of the budget and submits a preliminary budget to the City Council. In accordance with Article VII, Section 2 of the City Charter, this document must be submitted to City Council prior to August 1st. STRATEGIC PLANNING The City Council meets for a winter work -session and a budget work -session each year. During these work -sessions, a strategic planning session is held for discussion of short, intermediate, and long-term goals. These goals and the fiscal impact are considered during the budget process and serves as a guide throughout the year for staff. COMPREHENSIVE PLAN The City's long-term planning has been consolidated into a comprehensive five-year plan produced by the City Manager's office. This plan is updated every year and serves as the City's "road map" to which infrastructure, facility, and park projects will be done in the coming years. Each project contains a fiscal impact analysis. The comprehensive plan includes a five-year plan for drainage infrastructure, streets including overlay and construction, water and wastewater line replacement, City facilities, and the parks master plan. The information included in this document is an integral part of the budget process. The Capital Improvements Program details all funded and unfunded projects that have been identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4) requires "A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing". Section 2 (5) further requires "A list of capital projects which should be undertaken within the five (5) next succeeding years". BUDGET ADOPTION The City Charter provides: After public hearing, the City Council makes any changes deemed necessary and adopts the budget at least ten (10) days prior to the beginning of the next fiscal year by a favorable majority vote of all members of the Council. On August 1st, the City Council reviewed the preliminary operating and capital budgets. At their regularly scheduled City Council meeting on August 3rd, the Euless City Council set a date, time, and place for the budget public hearing on August 17th. City Council held that public hearing and adopted the budget August 24th. After the budget adoption, the Finance Department prepares a monthly financial report which is presented to the City Council for their review. 52 DATE FY2020-2021 Budget Schedule* RESPONSIBILITY Wednesday, February 19, 2020 Managers & Department Heads Friday, February 28, 2020 March 2 - March 6, 2020 Friday, March 13, 2020 Friday, March 20, 2020 Wednesday, April 1, 2020 April 13-24, 2020 Wednesday, May 13, 2020 Friday, May 15, 2020 Thursday, May 28, 2020 Thursday, May 28, 2020 Thursday, May 28, 2020 Thursday, June 18, 2020 Monday, June 29, 2020 Saturday, July 25, 2020 Monday, July 27, 2020 Friday, July 31, 2020 Saturday, August 1, 2020 Monday, August 3, 2020 Monday, August 3, 2020 Monday, August 10, 2020 Tuesday, August 11, 2020 Monday, August 17, 2020 Monday, August 24, 2020 CSO & Finance TAD CCPD Board CC CC, CMO & Department Heads CC, CMO & Department Heads CC, CMO & Finance TAD CSO & Finance Finance CC, CMO & Finance CSO & Finance CC EDC Board CC CC CC Tuesday, September 8, 2020 CC Tuesday, September 22, 2020 CC * Tentative Subject to Change Managers & Department Heads ACTION Budget Kickoff - 2:OOPM, City Hall Council Chambers Computer Requests due to Information Services, Vehicle Request due to Fleet Services, and pay plan adjustments to H R. CMO, Finance & Department Heads Preliminary CIP Review (Facilities, Public Works, PACS) Managers, Department Heads & Finance Managers, Department Heads & Finance Capital & Supplemental Request Budget Forms, including FY2021 Multi -year Budget Forms, with supporting documentation and rankings, returned to Finance. FY2021 Known Exceptions Form, with supporting documentation, returned to Finance. Departmental Data Entry completed. Finance & Department Heads All CIP Sheets Updated and returned to Finance. Operating & Capital Budget Review with Department Heads. CMO, Finance & Department Heads Department Heads bring 5 copies of Fee Chart / Recommendations & 5 copies of 3% Budget Cuts. Publish Notice of Public Hearing on CCPD budget to be held on May 28th (CCPD Board) Preliminary Tax Roll from TAD Hold Public Hearing on CCPD Budget. Adopt FY2021 CCPD Budget. Submit CCPD Budget to City Council. Receive CCPD Budget. Special called meeting at 6:OOP.M. Pre -Budget Work Session on Capital and Supplemental at 6:15P.M. Town Hall Meeting CIP Budget Work Session Receipt of Final Tax Roll from TAD ( Make final changes) Publish Notice of Public Hearing of EDC Budget to be held August 10th (EDC Board). Publish Notice of City Council Public Hearing of CCPD Budget to be held on August 11th. Preliminary Budget: CC, CMO, CSO, Library, Website Budget Work Session Publish Notice of Property Tax Rate and Public Hearings on Tax Increase to be held August 17th. Publish Notice of Public Hearing on Proposed Budgets (City and EDC) to be held August 17th. Special Called City Council Meeting to set date for Tax Rate Public Hearing on August 17th and Vote to place a Proposal to Adopt a Specific Tax Rate on August 24th. Hold Public Hearing on EDC Budget and Adopt FY2021 EDC Budget. Hold Public Hearing on FY2021 CCPD Budget. Approve CCPD FY2021 Budget. Special Called City Council Meeting to hold Public Hearing on City and EDC Budget and Public Hearing on Tax Rate & Order Election, if necessary. Regular City Council Meeting to Adopt Budget and Tax Rate. Adopt Tax Roll. Ratify Revenue Increase if Necessary. Adopt Fee/Rate Changes if Necessary. Regular City Council Meeting. Regular City Council Meeting. 53 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 el seq: fiscal powers. V.T.C.A., Local Government Code ¶ 101.002. State law reference — Fiscal Year. V.T.C.A. Tax Code 111.05 Sec. 2. Preparation and submission of budget. The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the Council, which shall contain the following information. In preparing the budget, each employee, officer, board, and department shall assist the City Manager by furnishing all necessary information. (1) The City Manager's budget message shall outline the proposed financial policies for the next fiscal year with explanations of any change from previous years in expenditures and any major changes of policy, and a complete statement regarding the financial conditions of the City. (2) An estimate all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year-to-date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. State law reference — Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. Sec. 3 Budget a public record. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the Council and shall be open to public inspection by anyone interested. State law reference — Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. 54 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) Stale law reference — Budget, 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 all members of the Council. State law reference — Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq. Sec. 6. Budget, appropriation, and amount to be raised by taxation. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the Council shall constitute the official appropriations as proposed expenditures for the current year and shall constitute the basis of the official levy of the property tax as the amount of tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in no case exceed proposed revenue plus cash on hand. Unused appropriations may be transferred to any item required for the same general purpose. Sec. 7. Unallocated reserve fund. The City Manager may recommend for action by the Council, an unallocated reserve fund to be used for unexpected items of expense which were not contained as original items of expenditures. Sec. 8. Amending the budget. Under the extreme emergency conditions which may arise and which could not reasonably have been foreseen in the normal process of planning the budget, the Council may, by a majority vote of the full membership, amend or change the budget to provide for any additional expenses 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 — Budget, V.T.CA. 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. 55 CITY OF EULESS FISCAL POLICIES I. INTRODUCTION A. Purpose Statement — The City of Euless has an important responsibility to its citizens to carefully account for public funds, to manage municipal finances wisely, and to plan for the adequate funding of services desired by the public. The overriding goal of the Fiscal Policies is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City's fiscal management include integrity, prudent stewardship, planning, accountability, and full disclosure. The purpose of the Fiscal Policies is to provide guidelines for the Director of Finance in planning and directing the City's day to day financial affairs and in developing recommendations to the City Manager and City Council. The scope of the policies spans accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash management, expenditure control, and debt management. B. Annual Review of Policies — These policies will be reviewed administratively by the Finance Director and City Manager and will be presented to the City Council for approval of any significant changes. II. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. Accounting — The Director of Finance 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. 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 and submitted to City staff within 120 days of the City's fiscal year end, and the auditor's management letter will be presented to the City staff accordingly. An interim management letter will be issued prior to this date if any materially significant internal control weaknesses are discovered. 2. The Auditors are accountable to the City Council and will have access to direct communication with the City Council if the City staff is unresponsive to auditor recommendations or if the auditors consider such communication necessary to fulfill their legal and professional responsibilities. 3. Auditor Rotation — The City will not require auditor rotation, but will circulate requests for proposal for audit services at least every five years. D. Internal Auditing — The City recognizes the need for an internal audit function to provide independent, unbiased and objective reviews and assessments of the business activities, operations, financial systems and internal accounting controls of the City and some of its business partners. The reviews and assessments are conducted in order to instill confidence to citizens and stakeholders that resources are responsibly and effectively managed in order to achieve intended results. The City shall devote resources, as available, to conduct operational, financial and performance audits, selected as a result of risk analysis and assessment process. The internal audit function will report directly to the City Manager's Office. 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 56 CAFR will be published and presented to the City Council within 150 days after the end of the fiscal year. City staffing limitations may preclude such timely reporting. In such case, the Finance Director will inform the City Manager and the City Manager will inform the City Council of the delay and the reasons therefore. F. Internal Financial Reporting — The Finance Department will prepare internal financial reports sufficient for management to plan, monitor, and control the City's financial affairs. Internal financial reporting objectives are addressed throughout the policies. III. INTERNAL CONTROLS A. Obiective — To provide management with reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition. At all times the City of Euless shall maintain an environment conducive to good internal controls. B. Written Procedures — The Finance Director is responsible for developing Citywide written guidelines on accounting, cash handling, and other financial matters which will be approved by the City Manager. The Finance Department will assist Department Managers as needed in tailoring these guidelines into detailed written procedures to fit each department's specific requirements. C. Department Managers Responsible — Each Department Manager is responsible to ensure that good internal controls are followed throughout his or her department, that all Finance Department guidelines on accounting and internal controls are implemented, and that all independent auditor internal control recommendations are addressed. IV. OPERATING BUDGET A. Preparation — The City's "operating budget" is the City's annual financial operating plan. It comprises governmental and proprietary funds, including the General Obligation Debt Service Fund. The budget is prepared by the Finance Director or appointee with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes and transmits the document to the City Council. The operating budget will be submitted to the GFOA annually for evaluation and awarding of the Award for Distinguished Budget Presentation. B. Balanced Budget — The operating budget will be balanced, with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. C. Adoption Process — Pursuant to City Charter Article VII Section 5, a budget will be presented by the City Manager to the City Council, and to the public through the Euless Public Library, by August 1, and after public hearings the City Council shall adopt, with any changes, at least ten days prior to beginning of the new fiscal year by a majority vote. D. Amendment Process — According to Section 8 of the same article, amendments may be made by ordinance as necessary. E. Planning — The budget process will be coordinated so as to identify major policy issues for the City Council consideration several months prior to the budget approval date so that proper decision analysis can be made. Periodic financial reports will be prepared to enable the Department Managers to manage their budgets and to enable the Budget Office to monitor and control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council monthly by the third Friday after the end of each month. Such reports will enable the City Council to understand the big picture budget status. Operating Expenditure Control is addressed in another section of the Policies. F. Performance Measures and Productivity Indicators — Where appropriate, performance measures and productivity indicators will be developed and used as guidelines and reviewed for efficiency and effectiveness. This information will be included in the annual budgeting process and reported to the City Council at least annually. V. CAPITAL BUDGET AND PROGRAM A. Preparation — The City's capital budget will include all capital project funds and all capital resources. The budget will be prepared annually in conjunction with the operating budget. The capital budget will be compiled by the Finance Director with the involvement of all required City departmental project managers. Integration of the fiscal impact of capital improvements on the operating budget will be monitored. 57 B. Definition — 1. 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. 2. 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. C. Control — All capital project expenditures must be appropriated in the capital budget. The Finance Department must certify the availability of such appropriations or the availability of resources so an appropriation can be made before a capital project contract is presented by the City Manager to the City Council for approval. D. 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. E. Alternate Resources — Where applicable, assessments, impact fees, pro-rata charges, or other user - based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small citywide drainage projects. Single large drainage projects may be funded by debt. F. 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. G. 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. H. Reporting — Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. VI. REVENUE MANAGEMENT A. Simplicity — The City will strive to keep the revenue system simple, which will result in a decrease of compliance costs for the taxpayer or service recipient and a corresponding decrease in avoidance to pay. The City will avoid nuisance taxes, fee, or charges as revenue sources. B. Certainty — An understanding of the revenue source increases the reliability of the revenue system. The City will try to understand its revenue sources, and enact consistent collection policies so that assurances can be provided that the revenue base will materialize according to budgets and plans. C. Equity — The revenue system of the City will strive to maintain equity in its structure. That is, the City will seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities, and customers. However, it is recognized that public policy decisions may lead to subsidies in certain circumstances, e.g., homestead tax exemption. D. Administration — The benefits of a revenue will exceed the cost of producing the revenue. The cost of collection will be reviewed annually for cost effectiveness as a part of the indirect cost, cost of services analysis. Where appropriate, the City will use the administrative processes of State or Federal collection agencies in order to reduce administrative costs. 58 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. Property Tax Revenues — 1. Process. Property shall be assessed at 100% of the fair market value as appraised by Tarrant Appraisal District. Reappraisal and reassessment shall be done regularly as required by State law. A 97% collection rate will serve as a goal for tax collections, with a delinquency rate of 3% or less. All delinquent taxes will be aggressively pursued, with delinquents greater than 150 days being turned over to an attorney and a penalty assessed to compensate the attorney as allowed by State law, and in accordance with the attorney's contract. Annual performance criteria will be developed for the attorney. 2. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by seeking additional revenue sources and attempting to expand and 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. K. User -Based Fees — For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be an annual review of fees and charges to ensure that fees provide adequate coverage of costs of services. L. Property Tax Distribution — The percentage of the tax rate allocated to the General Fund is the percent equal to the Maintenance and Operations portion of the total tax rate. The allocation of the tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate. Debt service should not exceed 40% except for extraordinary and temporary reasons. M. Proprietary — Proprietary funds will pay the General Fund for direct services rendered. Additionally, the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to compensate the General Fund for the lost revenue that would be payable from a privately owned utility. N. Franchise Agreements — The City will monitor the status of existing financial agreements and take necessary actions to negotiate new agreements as they near expiration or as they need revisions to best serve the citizens of Euless. O. General and Administrative Charges — A method will be maintained whereby the General Fund may impose a charge to the proprietary funds for general and administrative services (indirect costs) performed on the enterprise funds' behalf. P. Utility Rates — The City will review and adopt utility rates that will generate revenues required to fully cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital needs. This policy does not preclude drawing down cash balance to finance current operations. However, it is best that any extra cash balance be used instead to finance capital projects. Q. Interest Income — Interest earned from investment of available moneys, whether pooled or not, will be distributed to the funds in accordance with the operating and capital budgets which, wherever possible, will be in accordance with the equity balance of the fund from which moneys were provided to be invested. 59 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 exceeding the limit established by state law will conform to a formal bidding process as outlined. Recommendations on purchases and contracts that are subject to the bidding process will be made to the City Council for their approval. D. Prompt Payment — All invoices will be paid within 30 days of receipt in accordance with the prompt payment requirements of State law. Procedures will be used to take advantage of all purchase discounts where considered cost effective. However, payments will also be reasonably delayed in order to maximize the City's investable cash, where such delay does not violate the agreed upon payment terms. E. Equipment Financing — Equipment may be financed when the unit purchase price is $20,000 or more and the useful life is at least four years with City Council approval. VIII. ASSET MANAGEMENT A. Investments — The City's investment practices will be conducted in accordance with the City Council approved Investment Policies. Utilized objectives: safety, liquidity, and yield. B. Cash Management — The City's cash flow will be managed to maximize the cash available to invest. C. Investment Performance — At the end of each fiscal year a report on investment performance will be provided by the Finance Director to the City Manager for presentation to the City Council. D. Fixed Assets and Inventory — These assets will be reasonably safeguarded, property accounted for, and prudently insured. IX. FINANCIAL CONDITION AND RESERVES A. No Operating Deficits — Current expenditures will be paid with current revenues. Deferrals, short-term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or nonrecurring expenditures, except when balances can be reduced because their levels exceed guideline minimums. B. Operating Reserves — The General Fund resources balance combined with the Emergency Reserve Funds should be at least 30 to 60 days in working capital and never fall below 8.3% of the General Fund expenditures budget. This percentage is the equivalent of 30 days' expenditures. The Enterprise Fund working capital should be at least 45 to 75 days in working capital and never fall below 12% of the Water and Wastewater operating expense budget. 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 expenditure account 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 account will be established based upon a schedule of estimated retirements which will be developed in conjunction with the operating budget. 60 E. Equipment Replacement — The City shall maintain an Equipment Replacement Fund for vehicles and equipment. 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 — Short-term debt may be issued for interim financing, short economic life assets, or funding operational cash flow deficits or anticipated revenues. If utilized, tax anticipation notes (TAN's) will be retired in accordance with State law, 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. Lona-Term Debt — The City may issue long-term debt when it is deemed that capital improvements should not be financed from current revenues, reserves, or short-term borrowings. Long -Term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. C. Self -Supporting Debt — When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. D. Rating — Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. E. Water and Wastewater Bond Coverage Ratios — The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50 for revenue bonds "technical average" and 1.25 for all indebtedness "practical coverage". The City will issue new debt for an Enterprise only after an "additional bonds" test has been applied to the issuance. This test determines that revenues are sufficient to defray the additional debt service burden that will be created by the new issuance. F. Federal Requirements — The City will maintain procedures to comply with arbitrage rebate and other Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate requirements, the City will attempt to issue bonds in increments not to exceed $5,000,000 per calendar year. G. Debt Service Reserves — The Debt Service Fund will maintain a minimum level of reserves equal to one month of principal and interest. This does not include the amounts accrued for the next debt service payment. The policy above does not preclude the debt service reserves normally established to market revenue bonds. The City's policy and bond ordinance requirement are to maintain these debt service reserves at the level of the average annual debt service. H. Debt Burden — The Debt Burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored. Debt Structuring — The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. J. Competitive vs. Negotiated Bidding — The City will analyze on a per issue and market basis the desire to utilize competitive versus negotiated sale of bonds. In either instance, the fiscal staff will present to management and council advantages and disadvantages of the process. K. Bidding Parameters — The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include: • Limits between lowest and highest coupons • Coupon requirements relative to the yield curve • Method of underwriter compensation, discount or premium coupons • Use of True Interest Cost (TIC) vs. Net interest Cost (NIC) 61 • 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 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. M. Refunding Debt — The City shall continually review outstanding obligations and may initiate refinancing when the potential for present value savings calculate to approximately five percent (5%) or gross savings exceed $100,000. N. Maximum Debt Levels — The water and wastewater bond maximum shall be within Bond Coverage Ratios as stated in this policy. The City will strive to keep the portion of the City's ad valorem tax rate for interest and sinking (debt service) that is tax supported debt (excluding self-supporting debt) below forty percent (40%) of the total adopted City ad valorem tax rate. The State of Texas limits the total City ad valorem tax rate to $2.50 per $100 valuation. O. Fixed Rate Debt — To maintain a predictable debt service schedule, the City may give preference to debt that carries a fixed interest rate. P. Variable Rate Debt - Variable rate debt is debt that bears interest at a floating rate established at specific intervals. The City strives not to exceed thirty percent (30%) of the City's total outstanding debt in variable rate debt and may consider using variable rate debt in circumstances where assets and liabilities match, for interim financing, where interest rates are above historic averages, if diversification of debt is desired, or there is a variable revenue stream. Xl. STAFFING AND TRAINING A. Adequate Staffing, — Staffing levels will be adequate for the fiscal functions of the City to function effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload shedding alternatives as well as technology will be explored before adding staff. B. Training — The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all information and training materials acquired from seminars, conferences, and related education efforts. C. Awards, Credentials — The City will support efforts and involvements which result in meeting standards and receiving exemplary recitations on behalf of any of the City's fiscal policies, practices, processes, products, or personnel. Further, the Finance Director will try to obtain and/or maintain designation of Certified Government Finance Officer as awarded by the GFOA of Texas. 62 General Fund GENERAL FUND SUMMARY BEGINNING FUND BALANCE' REVENUES ACTUAL BUDGET ESTIMATED BUDGET FY2018-19 FY2019-20 FY2019-20 FY2020-21 $ 13,554,693 $ 15,473,615 $ 15,473,615 $ 12,578,469 Property Taxes $ 15,136,632 $ 17,123,713 $ 17,066,250 $ 17,727,859 Gross Receipts Tax $ 4,438,654 $ 4,190,420 $ 4,189,025 $ 4,251,726 General Sales Tax $ 13,038,632 $ 13,252,272 $ 10,682,128 $ 11,927,045 Selective Sales Tax $ 138,218 $ 188,890 $ 117,503 $ 130,000 Fines/Fees/Penalties $ 2,261,294 $ 2,462,050 $ 1,614,599 $ 1,601,600 Licenses & Permits $ 2,042,051 $ 589,500 $ 1,184,226 $ 580,300 Interest Income $ 442,141 $ 255,000 $ 299,520 $ 112,500 Intergovernmental Revenue $ 422,585 $ 428,850 $ 347,848 $ 426,350 Charges for Service $ 1,559,665 $ 1,510,240 $ 1,262,977 $ 1,632,155 Miscellaneous/Rental Income $ 755,893 $ 614,624 $ 617,991 $ 760,410 Insurance/Risk/Other Financing Sources $ 8,145 $ 5,000 $ 5,000 $ 5,000 Revenues before Transfers $ 40,243,910 $ 40,620,559 $ 37,387,067 $ 39,154,945 Transfers from Other Funds $ 2,970,891 $ 2,974,949 $ 2,369,418 $ 2,213,826 TOTAL REVENUES $ 43,214,801 $ 43,595,508 $ 39,756,485 $ 41,368,771 TOTAL RESOURCES $ 56,769,494 $ 59,069,123 $ 55,230,100 $ 53,947,240 EXPENDITURES Personal Services $ 30,552,956 $ 32,661,592 $ 31,561,926 $ 32,400,910 Professional/Technical Services $ 1,272,049 $ 1,503,758 $ 1,383,180 $ 1,456,730 Contractual Services $ 668,597 $ 708,194 $ 620,669 $ 688,275 Utilities $ 772,898 $ 1,039,689 $ 933,189 $ 994,589 Maintenance $ 671,756 $ 805,199 $ 764,983 $ 809,183 Other Services/Contingencies $ 21,651 $ 150,500 $ 122,983 $ 375,500 Insurance $ 5,386 $ 5,300 $ 5,300 $ 5,300 General & Administrative $ 393,494 $ 471,635 $ 404,051 $ 413,257 Rebates/Incentives $ 1,620,160 $ 1,772,470 $ 1,745,157 $ 1,673,622 Supplies $ 930,435 $ 1,072,638 $ 954,055 $ 987,297 Capital Purchases (Equipment) $ 2,478,414 $ 3,016,225 $ 1,951,102 $ 2,561,930 Debt Service/Bank Charges $ 2,253 $ 6,000 $ 3,500 $ 4,800 Budget Reduction $ - $ $ (1,112,094) $ Expenditures before Transfers $ 39,390,049 $ 43,213,200 $ 39,338,001 $ 42,371,393 Transfers to Other Funds $ 1,905,830 $ 4,318,379 $ 3,313,630 $ 2,348,651 TOTAL EXPENDITURES $ 41,295,879 $ 47,531,579 $ 42,651,631 $ 44,720,044 ENDING FUND BALANCE $ 15,473,615 $ 11,537,544 $ 12,578,469 $ 9,227,196 General Emergency and Contingency Fund reflected in the Reserve Fund Summary. The budget decline in fund balance is a planned drawdown for the purchase of capital equipment and other non- recurring, one-time expenditures. The drawdown is funded from excess reserves that exceed the recommended 60- day level. 64 General Fund Revenues FY2020-2021 Property Taxes 43% General Fund Revenues Property Taxes Prior Year Property Taxes Penalties & Interest Sales Tax Additional Sales Tax Mixed Drink Tax Electric Franchise Gas Franchise Telephone Franchise Sanitation Service Recycling Franchise Fee Cable Franchise Fee W&WW Franchise Tax Other Permits Health Permits Fire Permits Contractor Regulatory License Minimum Housing Misc Permits and Fees Building Permits Aquatics Auto Theft Task Force Grant School Resource Officers Municipal Court Library Fees Ambulance Fees Alarm Revenue Jail Revenue Interest Income Miscellaneous Tower Lease Betterment/Contributions Transfers TOTAL REVENUES Use of Reserves TOTAL RESOURCES Miscellaneous 3% Actual FY 19 $ 15,128,135 $ 8,497 $ 56,913 $ 10,360,283 $ 2,678,349 $ 138,218 $ 1,680,213 $ 381,306 $ 249,456 $ 264,926 $ 21,877 $ 551,611 $ 1,289,265 $ 30,388 $ 91,400 $ 110,933 $ 60,700 $ 63,665 $ 55,836 $ 1,720,499 $ 249,384 $ 89,515 $ 331,354 $ 2,198,742 $ 16,707 $ 905,783 $ 119,216 $ 175,239 $ 442,141 $ 243,883 $ 513,888 $ 15,588 $ 2,970,891 $ 43,214,801 $ 43,214,801 Transfers 6% Budget FY 20 $ 17,108,713 $ 15,000 $ 50,000 $ 10,529,080 $ 2,723,192 $ 188,890 $ 1,700,266 $ 415,000 $ 50,000 $ 275,000 $ 22,500 $ 425,000 $ 1,302,654 $ 30,000 $ 85,000 $ 90,000 $ 60,000 $ 65,000 $ 51,140 $ 300,000 $ 230,000 $ 95,000 $ 331,350 $ 2,407,050 $ 16,100 $ 850,000 $ 120,000 $ 200,000 $ 255,000 $ 84,424 $ 530,200 $ 15,000 $ 2,974,949 $ 43,595,508 $ 3,954,091 $ 47,549,599 Interest 0% Estimated FY 20 $ 17,051,995 $ 14,255 $ 70,115 $ 8,496,100 $ 2,186,028 $ 117,503 $ 1,700,266 $ 345,264 $ 124,001 $ 275,556 $ 22,789 $ 412,965 $ 1,308,184 $ 28,470 $ 75,050 $ 85,909 $ 59,300 $ 64,257 $ 41,248 $ 920,889 $ 3,045 $ 94,349 $ 250,999 $ 1,539,484 $ 9,676 $ 908,745 $ 118,421 $ 129,693 $ 299,520 $ 78,980 $ 538,563 $ 15,448 $ 2,369,418 $ 39,756,485 $ 2,895,146 $ 42,651,631 Sales & Uses Taxes 29% Licenses/Permits 2% Franchise Fees 10% Fines & Fees 8% Proposed Budget FY 21 $ 17,712,859 $ 15,000 $ 60,000 $ 9,476,172 $ 2,450,873 $ 130,000 $ 1,720,000 $ 400,000 $ 50,000 $ 280,000 $ 22,750 $ 425,000 $ 1,353,976 $ 30,000 $ 80,000 $ 90,000 $ 60,000 $ 65,000 $ 40,800 $ 300,000 $ 308,145 $ 95,000 $ 331,350 $ 1,536,600 $ 16,010 $ 900,000 $ 120,000 $ 200,000 $ 112,500 $ 205,028 $ 552,882 $ 15,000 $ 2,213,826 $ 41,368,771 $ 3,399,397 $ 44,768,168 FY20 Budget to FY21 Proposed $ Dlff $ 604,146 $ 10,000 $ (1,052,908) $ (272,319) $ (58,890) $ 19,734 $ (15,000) $ 5,000 $ 250 $ 51,322 $ (5,000) $ (10,340) $ 78,145 $ (870,450) $ (90) $ 50,000 $ (142,500) $ 120,604 $ 22,682 $ (761,123) $ (2,226,737) $ (554,694) $ (2,781,431) % Diff. 4% 0% 20% (10%) (10%) (31%) 1% (4%) 0% 2% 1% 0% 4% 0% (6%) 0% 0% 0% (20%) 0% 34% 0% 0% (36%) (1%) 6% 0% 0% (56%) 143% 4% 0% (26%) -5% (14%) -6% 65 PY2021 REVENUE SOURCE Property Taxes Prior Year Property Taxes Penalties & Interest Sales Tax Additional Sales Tax Mixed Drink Tax Electric Franchise Gas Franchise Telephone Access Line Fees Sanitation Services Franchise Recycling Franchise Cable Franchise Water & Wastewater Franchise Other Permits Health Permits Fire Permits Contractors Regulatory License Minimum Housing Projected to remain flat with FY20 budget. Miscellaneous Permits and Fees Projected to decrease from FY20 budget. Building Permits Projected to remain flat with FY20 budget. Police Program Reimbursements Based on 80% of projected officer salary. School Police Reimbursements GENERAL ]FUND REVENUE ASSUMP !LIOT' Municipal Court Library Fees Ambulance Fees Alarm Revenue Jail Revenue Interest Income Miscellaneous Tower Lease Revenue Betterment Contributions Transfers s ASSUMPTIONS Projection based on overall tax rate of 46.25¢ on certified appraisals from Tarrant Appraisal District. Projected to remain with FY20 budget based on historic trends. Projected a slight increase from FY20 budget based on economic outlook and trends. Projected 10% decrease from FY20 budget based on economic outlook. Decrease based on 25% of projected sales tax revenues without TIF allocation. Projected to decrease with economic outlook. Projection to remain nearly flat with FY20 budget. Projected decrease from FY20 budget based on historic trends. Projected to remain flat. Results of legislative action impact not fully known yet. Projected a slight increase from FY20 budget based on approved rates. Projected a slight increase from FY20 budget based on approved rates. Projected to remain flat. Results of legislative action impact not fully known yet. Based on 5% of projected gross receipts. Projected to remain flat based on historical trend. Projected to decrease from FY20 budget due to food establishment economic outlook. Projected to remain flat with FY20 budget. Projected to remain flat with FY20 budget. Based on current contract of four patrol officers. Projected to decrease from FY20 estimates. Projected to remain flat with FY20 budget. Projection of a slight increase from FY20 budget based on historic trend but being mindful of economic conditions. Projected to remain flat with FY20 budget. Projected to remain flat with FY20 budget. Projected significant decrease from FY20 budget based on much lower rates in the market due to economic conditions and outlook. Projected increase from FY20 budget as the City expects to begin charging for credit card convenience fees. Based on current lease agreements. Projected to remain flat with FY20 budget. Based on administrative fees charged to utility operations and 1/3 of Euless' portion of the Car Rental Tax. 66 Revenues In Millions $60.0 $50.0 $40.0 $30.0 $20.0 $10.0 $0.0 General Fund Multi -Year Analysis FY2017 FY2018 FY2019 FY2020 BUD FY2020 EST FY2021 PROP •Property Taxes •Franchise Fees oSales & Use Taxes ❑Fines & Fees oLicenses & Permits ■Interest Income ■Int'gov't./Trans./MIsc. REVENUE ACTUAL SOURCE FY2017 Property Taxes $12,390,631 Franchise Fees $4,330,670 Sales & Use Taxes $13,222,232 Fines & Fees $4,311,216 Licenses & Permits $2,019,494 Interest Income $140,239 Int'gov't./Trans./Misc. $4,069,780 TOTAL REVENUES $40,484,262 Ft Property Taxes 30,61 % Franchise Fees 10.70% Sales & Use Taxes Fines & Fees Licenses & Permits interest Income Int'gov't./Trans./Misc. TOTAL 32.66% 10.65% 4.99% 0.35% 10.04% 100.00% ACTUAL ACTUAL FY2018 FY2019 $13,639,517 $15,193,545 $4,692,782 $4,438,654 $12,852,638 $13,176,850 $4,134,415 $3,864,095 $1,875,120 $2,133,421 $256,724 $442,141 $7,177,359 $3,966,095 $44,628.555 $43.214.801 30.56% 35.16% 10.52% 10.27% 28.80% 30.49% 9.26% 8.94% 4.20% 4.94% 0.58% 1.02% 16.08% 9.18% 100.00% 100.00% BUDGETED ESTIMATED PROPOSED FY2020 FY2020 FY2021 $17,173,713 $17,136,365 $17,787,859 $4,190,420 $4,189,025 $4,251,726 $13,441,162 $10,799,631 $12,057,045 $3,823,150 $2,709,064 $3,080,755 $681,140 $1,275,123 $665,800 $255,000 $299,520 $112,500 $4,030,923 $3,347,757 $3,413,086 $43,595,508 $39,756,485 $41,368,771 39.39% 43.10% 43.00% 9.61% 10.54% 10.28% 30.83% 27.16% 29.15% 8.77% 6.81% 7.45% 1.56% 3.21% 1.61% 0.58% 0,75% 0.27% 9.26% 8.43% 8.24% 100.00% 100.00% 100.00% FY20 Budget to FY21 Proposed % Diff 3.58% 1.46% (10.30%) (19.42%) (2.25%) (55.88%) (15.33%) 5.11 %1 36.97% 10.32% 29.85% 8.65% 3.42% 0.59% 10.21 % 100.00% The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in the General Fund. While indicating which revenue sources have experienced an increase or decrease, the chart indicates what percentage of the total revenue stream a source constitutes. While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in nature, and therefore are subject to sharp declines in slower economic periods. Through the years the trend now shows property tax to be the largest source of revenues averaging 36,97% of the total. Previously this was sales and use taxes which is now the second highest source on average at 29,85% and franchise fees third at 10.32%. Intergovernmental/ Transfers/Misc. make up approximately 10.21% and fines & fees about 8.65% of total revenues with other sources varying from less than 1% to a little under 4%. Recent trends are showing less reliance on other sources of revenues and more on the sales and use and property taxes. 67 PROPERTY TAXES Estimated Revenues FY21 Operating & Maintenance Debt Service AdJ. Net Taxable Value Assessed $4,565,141,454 $4,565,141,454 TIF Increment Value $198,797,189 Proposed Tax Rate per $100 Valuation 0.381954 0.080546 Estimated Tax Levy $18,196,054 $3,677,039 TIF Distribution $1,064,241 Est. Percent of Collection (O&M and I&5) 97.50% 100.00% General Fund Collections $16,703,518 Ceiling Revenues $1,009,341 $212,114 Estimated Fund Collections $17,712,859 $3,889,153 Proposed Fund Distribution Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance General Fund 0.381954 82.58% $17,712,859 $ 2,450,873 $ 20,163,732 Interest and Sinking - Debt Service Fund 0,080546 17.42% $3,889,153 $ $ 3,889,153 TOTAL 0.462500 100.00% $21,602,012 $ 2,450,873 $ 24,052,885 0.600000 0.450050 0 400000 0.350000 C7 • 0.300000 7 0 260000 O O 1- 0 200000 _ • 0160000 0 100000 0.050000 0.000000 'Ten Year Breakdown of Tax Rate' 6 2012 2014 [uio 2010 2017 2010 2019 I ■ Interest & Slnktna ■ Ooeratina & Maintenance Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 2012 0.345388 0.124612 0.470000 2013 0.355130 0.114870 0.470000 2014 0.360619 0.109381 0.470000 2015 0.364505 0.102995 0.467500 2016 0.366571 0.100929 0.467500 2017 0.363053 0.099447 0.462500 2018 0.361056 0.101444 0.462500 2019 0.371710 0.090790 0.462500 2020 0.377974 0.084526 0.462500 Proposed 2021 0.381954 0.080546 0.462500 2020 Proposed 2021 68 General Fund Expenditures FY2020-2021 Adman Srvcs 7% Non -Depart 10% Development 2% Public Works PACS Finance 4% 6% 3% Fire 24% Capital 8% City Admin 2% Police 34% General Fund Expenditures City Council City Administration City Secretary Communications/Marketing Total - City Administration Finance/Budget Municipal Court Accounting Purchasing Total -Finance Emergency Management Police Code Compliance Police Administration Police Patrol Police CID Police Service Police Detention Total -Police Fire Marshal/Education Fire Administration EMS/Suppression Total -Fire Information Services Human Resources Facility Maintenance Library Total - Administrative Services Planning & Development Inspection Services Total -Development Recreation Parks Aquatics Senior Center Recreation Admin. Total -Parks & Comm Srvcs Street Maintenance Animal Control City Engineer Total - Public Works Legal Services Non -Departmental Betterment Total - Non -Depart, Total Operating Expenses Capital Expenses Total Expenses Proposed FY20 Budget to Actual Budget Estimated Budget FY21 Proposed FY 19 FY 20 FY 20 FY 21 $ Diff % Dlff. $ 16,542 $ 40,680 $ 22,985 $ 26,805 $ (13,875) (34%) $ 602,743 $ 622,176 $ 576,027 $ 508,211 $ (113,965) (18%) $ 318,942 $ 440,641 $ 434,377 $ 434,977 $ (5,664) (1%) $ 13.831 $ 20.725 $ 13,597 $ 13.600 (7,125) (34%) $ 952,058 $ 1,124,222 $ 1,046,986 $ 983,593 $ (140,629) (13%) $ 243,876 $ 253,813 $ 203,521 $ 185,128 $ (68,685) (27%) $ 716,919 $ 814,553 $ 734,378 $ 812,933 $ (1,620) (0%) $ 380,639 $ 446,878 $ 439,666 $ 381,667 $ (65,211) (15%) $ 96,939 $ 100.903 $ 100.735 $ 98.306 $ (2.597) (3% $ 1,438,373 $ 1,616,147 $ 1,478,300 $ 1,478,034 $ (138,113) (9%j $ 43,778 $ 58,095 $ 29,829 $ 57,508 $ (587) (1%) $ 1,770,269 $ 1,919,126 $ 1,627,134 $ 1,917,082 $ (2,044) (0%) $ 1,136,856 $ 1,128,054 $ 1,113,054 $ 1,183,840 $ 55,786 $ 5,695,529 $ 6,116,071 $ 5,245,740 $ 6,481,805 $ 365,734 6% $ 1,768,426 $ 1,794,441 $ 1,792,182 $ 1,919,844 $ 125,403 7% $ 2,139,391 $ 2,271,077 $ 2,261,421 $ 2,230,603 $ (40,474) (2%) $ 1,538,672 $ 1.643.113 $ 1,409,447 $ 1,546.179 $ (96.934) (6%) $ 14,092,921 $ 14.929,977 $ 13,478,807 $ 15,336.861 $ 406.884 3% $ 646,996 $ 676,001 $ 622,783 $ 672,220 $ (3,781) (1%) $ 584,978 $ 578,037 $ 576,230 $ 583,496 $ 5,459 1% $ 9,224,238 $ 9.690,644 $ 8,272,846 $ 9.544.521 $ (146.123) (2%) $ 10,456,212 $ 10,944,682 $ 9,471,859 $ 10,800,237 $ (144.445) (1%) $ 682,250 $ 756,910 $ 718,296 $ 766,703 $ 9,793 1% $ 418,584 $ 458,914 $ 421,022 $ 486,356 $ 27,442 6% $ 994,008 $ 1,134,199 $ 990,969 $ 1,059,391 $ (74,808) $ 801,868 $ 827,337 809,137 $ 818,665 $ (8,672) (1%) $ 2,896,710 $ 3,177,360 $ 2,939,424 $ 3,131,115 $ (46,245) (1%) $ 308,177 $ 316,798 $ 316,126 $ 339,507 $ 22,709 7% $ 385,793 $ 406.541 $ 380,381 $ 388,075 $ (18,466) (5%) $ 693,970 $ 723,339 $ 696,507 $ 727,582 $ 4,243 1% $ 686,082 $ 688,616 $ 673,502 $ 632,079 $ (56,537) (8%) $ 1,368,676 $ 1,492,597 $ 1,428,067 $ 1,401,776 $ (90,821) (6%) $ 127,634 $ 156,460 $ 115,900 $ 156,025 $ (435) (0%) $ 252,736 $ 301,553 $ 243,093 $ 252,346 $ (49,207) (16%) $ 71,017 $ 101,609 $ 97,759 76,609 (25,000) (25%) $ 2,506,145 $ 2,740,835 $ 2,558,321 $ 2,518,835 (222,000) (8%) $ 2,316,556 $ 2,368,916 $ 2,241,145 $ 1,428,698 $ (940,218) (40%) $ 307,087 $ 327,586 $ 311,862 $ 325,942 $ (1,644) (1%) $ 70.570 $ 81,819 $ 81,819 $ 82.357 $ 538 1% $ 2,694,213 $ 2,778,321 $ 2,634,826 $ 1,836,997 $ (941,324) (34%) $ 139,583 $ 175,000 $ 175,000 $ 175,000 $ 0% $ 4,044,272 $ 5,352,605 $ 4,825,172 $ 4,327,793 $ (1,024,812) (19%) $ 3,588 $ 15,000 600 $ 4,600 $ (10.400) (69%) $ 4,187,443 $ 5,542,605 $ 5.000.772 4,507,393 $ (1.035.212) (19%) $ 39,918,045 $ 43,577,488 $ 39,305,802 $ 41,320,647 $ (2,256,841)(5%) $ 1,377.834 $ 3,954,091 $ 3.345,829 $ 3,399,397 $ (554,694(14%) $ 41,295,879 $ 47,531,579 $ 42,651,631 $ 44,720,044 $ (2,811,535) (6%) 5% (7%) 69 City Administration Location & Hours of Operation: 201 N Ector Dr, Mon -Fri, 8 a.m. — 5 p.m, Mission: To provide our citizens the most efficient services possible that protect and enhance quality of life, through planning and visionary leadership. Accomplishments FY2019-20: • Maintained a solid financial position including a stable property tax rate. Responded to Covid-19 pandemic effects on City budget resources for making necessary budget changes. • Participated in events and activities for the community, many in conjunction with our neighboring cities and school district as well as local non profit agencies, • Held winter Town Hall meeting and provided a summer video update due to Covid-19 restrictions, • Coordinated response to Covid 19 disaster declarations. • Coordinated Board & Commission Appreciation event. • Maintained document imaging system for City legislative records, • Completed updates to the Code of Ordinances. • Responded to all open records requests within state statute requirements. • Communicated with residents on a weekly, sometimes daily basis through a variety of media to provide information updates, especially regarding rapidly changing information as it related to Covid-19, • Provided resources such as Euless Today, website and social media for citizens, staff and media to learn more about City issues and services. • Created videos and graphics to highlight and encourage patronage of Euless small businesses and restaurants during the spring and summer. • Completed numerous water, wastewater and street improvements in accordance with the adopted Capital Improvements Plan. General Fund 97.8% Objectives for FY2020-21: • Maintain solid financial position which Is responsive to the overall economic climate with emphasis on maintaining a stable low tax rate, promotion of a pay -as you go strategy when possible in lieu of debt, and maintenance of established reserve levels. • Continue to provide a safe community through quality police and fire service, • Use a systematic approach to upgrading the City's infrastructure and facilities using a pay -as -you go system when possible. • Promote community partnerships with neighboring cities, school districts, Tarrant County, DFW Airport, and non-profit agencies within the area. • Continue progress on the development of vacant tracts and seek redevelopment opportunities that will complement the overall vision for Euless. • Develop and mentor future leaders to ensure continuity, • Maintain a culture of harmony that celebrates various perspectives to produce the best outcomes for our citizens. • Maintain all boards and commissions records and minutes. • Conduct general and special elections. • Process public information requests according to statutes. • Continue to evaluate and identify solutions to efficiently track and respond to request from the public. • Create new avenues of promotion for water conservation and reclaimed water education. • Continue to cultivate a simple philosophy of "Do the right thing... every day." Issues / Trends: • Covid 19 pandemic has affected many local businesses, the travel and hotel industry and DFW Airport which has a direct effect on the Euless economy. The City also is adapting to more virtual and online offerings to ensure continuation of services to citizens in a safe manner. Budget Appropriation City Secretary's Office 1.0% City Administration 1.1% Communications / Marketing 0.0% City Council 0.1% 70 City Administration Expenditures by Division: General Fund Expenditures City Council City Administration City Secretary Communications/Marketinq Total • City Administration Actual FY 19 $ 16,542 $ 602,743 $ 318,942 $ 13,831 $ 952,058 Budget FY 20 $ 40,680 $ 622,176 $ 440,641 $ 20,725 $ 1,124,222 Estimated FY 20 $ 22,985 $ 576,027 $ 434,377 $ 13,597 $ 1,046,986 Proposed Budget FY 21 $ 26,805 $ 508,211 $ 434,977 $ 13,600 $ 983,593 FY20 Budget to FY21 Proposed $Dill %Diff. $ (13,875) (34%) $ (113,965) (18%) $ (5,664) (1%) $ (7,125) (34%) $ (140,629) (13%) Division Services: City Council - 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. City Administration - 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 the City departments. To serve as a link between the City Council and Staff and to see that all policies of the City are executed. The City Manager is the chief administrative officer for the City of Euless. The City Manager and staff are responsible for the preparation, recommendation, and execution of the policies to aid in the efficient delivery of services to the citizens. City Secretary's Office- The City Secretary's Office is committed to providing support services to the citizens, the City Council members, and the City staff in a cost effective and efficient manner. The City Secretary serves at the discretion of the City Council and is responsible for the City Council meeting minutes and other official records such as ordinances, resolutions, contracts, deeds, liens, etc. The City Secretary serves as the chief election official conducting all City elections, as the Records Management Officer administering the Local Government Records Act, and as the coordinator of the Board and Commission appointments, Communicotions/Marketing - The Communications/Marketing office is the citizen, staff, and media link to Euless city government enabling each to access information, understand local, and regional issues and improve community relations through means of communication, including cable programming, website, digital and print newsletters, special publications, media relations, special events, crisis communication, and other proactive marketing effort. Personnel by Division: City Administration City Secretary Total City Administration Services Levels: FY 18/19 ACTUAL 3.50 3.50 7.00 FY 19/20 BUDGETED 3.50 3.50 7.00 L.J Maintain G.O. and W&W/W Revenue Bond Ratings at or above Aa2/AA (AA+) Property Tax Base 5,500 c 5,000 2 4,500 14444 4,000 FY2019 4,S36 58,000 _ 57,000 56,000 5,164 55,000 54,000 53,000 FY2020 FY2021 FY2019 170 FY 19/20 ESTIMATED 3.50 3.50 7.00 Population FY 20/21 BUDGETED 3.00 3.50 6.50 57 550 56,160 FY2020 FY2021 71 Finance Department Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To providing accurate and timely financial data to management, council, and stakeholders to facilitate the decision making process and regulatory compliance, Accomplishments FY2019-20: • Received Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association of the United States and Canada (GFOA). • Worked with financial advisors to prepare and issue continuing disclosure documents, perform arbitrage rebate calculations on all applicable bond issues, and issued Euless Development Corporation Revenue bonds, certificates of obligation and tax notes. • Earned a market -based return on the City's investment portfolio while ensuring compliance with remaining investment objectives. • Continued to refine external audit process by updating and utilizing year-end closing and work paper preparation checklists and assignments. • Held two online auctions for proper disposal of assets. • Continued implementation of document imaging and workflow process project. • Implemented new Texas State Legislative changes to budget and tax rate setting process. • Implemented emergency procedures for payroll and purchasing due to mandates from officials at all level of government for COVID response. • Developed and reported new and constantly changing City projections, both revenue and expense, due to impact of COVID-19. • Prepared and submitted numerous filings for COVID funding. General Fund 98.5% Objectives for FY2020-21: • Receive Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from GFOA. • Monitor market conditions and determine feasibility of potential debt refunding or debt issuance. • Optimize return on investment while attaining remaining investment objectives in accordance with established policies. • Monitor advances in and leverage of new technology to automate processes, streamline procedures, and increase efficiency. • Continue work on document imaging and workflow process. • Continue to identify additional commodities and services that could be placed on an annual agreement with the intent of obtaining lower prices through economies of scale. • Present various training opportunities for staff. • Assist City in detailing the long-range financing of Capital Improvement Projects. • Prepare necessary documents to issue certificates of obligation and tax notes. • Continue to document and report necessary data for COVID funding. Issues / Trends: • Closely monitor and report City compliance with COVID impact and new laws at the federal and state level, • Explore new revenue opportunities, monitor citywide expenditures/expenses, maintain current service levels, and remain competitive in the labor market while working within budgetary constraints and maintaining a stable tax rate. • To continue to provide quality services and achieve operational efficiencies while working within budgetary constraints. • To utilize technology to streamline operations to accomplish more with less. • To attract and retain knowledgeable, professional personnel and provide development opportunities for existing team members. Budget Appropriation Account) ng 0.9% Purchasing 0.2% Finance / Budget 0,4% 72 Finance Department Expenditures by Division: General Fund Expenditures Finance/Budget Accounting Purchasing Total -Finance Division Services: Finance / Budget — To establish, monitor, and update the City's fiscal policies to ensure they are both responsive in the current environment and fiscally responsible. Administration performs timely and thorough analysis of new pronouncements and legislation to identify applicability, implementation options, and compliance. Accounting —To plan, collect, record, summarize, and report the results of all financial transactions of the City in a timely manner and in accordance with generally accepted accounting principles; as well as ensure compliance with applicable local, state and federal statutes, bond covenants, grant contracts, and management policies. Purchasing — To maintain continuity of supply to support ongoing services, operations, and construction services. Responsible for advising the user departments of any unusual delays in delivery schedules, and to maintain sufficient quantities of inventoried supplies for the benefit of all City departments. To conduct all purchases in accordance with state laws. To foster an understanding and appreciation of a sound purchasing policy and procedures throughout all departments of the City. Responsible for obtaining the lowest possible price and best value consistent with delivery terms. Personnel by Division: Finance / Budget Accounting Purchasing Total Finance Services Levels: Actual FY 19 $ 243,876 $ 380,639 $ 96,939 $ 721,454 11, y r • GFOA Distinguished Budget Award :�..■ Collateral Compliance Budget FY 20 $ 253,813 $ 446,878 $ 100,903 $ 801,594 FY 18/19 ACTUAL 2.00 4.00 1,00 7.00 Estimated FY 20 $ 203,521 $ 439,666 $ 100,735 $ 743,922 FY 19/20 BUDGETED 2.00 4.00 1.00 7.00 G o Proposed FY20 Budget to Budget FY21 Proposed FY 21 $ Diff % Dlff. $ 185,128 $ (68,685) (27%) $ 381,667 $ (65,211) (15%) $ 98,306 $ (2,597) (3%) $ 665,101 $ (136,4931 (17%) FY 19/20 ESTIMATED 2.00 4.00 1.00 7.00 FY 20/21 BUDGETED 1.50 3.50 1.00 6.00 GFOA Certification of Achievement for Excellence in Financial Reporting Unmodified Audit Opinion 73 Municipal Court Location & Hours of Operation: 1102 W Euless Blvd. Mon -Wed & Fri, 8 a.m. — 5 p.m. Thursday, 8 a.m. — 6 p.m. Mission: The Municipal Court is the judicial branch of the government of the City of Euless. The Court shall serve as an unbiased entity for the adjudication of Class C cases filed. The court and its officers are dedicated to the principles of fair and impartial justice administered with respect and equality. Accomplishments FY2019-20: • Implemented video court hearings for select dockets. • Implemented new undue hardship program. • Applied all court operation guidance from the Office of Court Administration. General Fund 98% Objectives for FY2020-21: • Add other online court services for our defendants' convenience. • Finalize our paperless environment project. • Update policies and procedures manual in line with new legislation and judge's standing orders. • Continue to provide support, guidance and training to develop clerks' career paths. Issues / Trends: • Monitor and adopt any legislative changes from 2021 session, Budget Appropriation Municipal Court 2% 74 Municipal Court Fxpenditnres by Division• Proposed FY20 Budget to General Fund Actual Budget Estimated Budget FY21 Proposed Expenditures FY 19 FY 20 FY 20 FY 21 $ Diff % Diff. Municipal Court $ 716.919 $ 814.553 $ 734,378 $ 812.933 $ (1.620) (0%) Total - Municipal Court $ 716,919 $ 814,553 $ 734,378 $ 812,933 $ (1,620) (0%) Division Services: Municipal Court — Provides administrative and clerical support for municipal court proceedings including: the collection of fines, fees, and state costs; filing citations and complaints; court scheduling; issuing, tracking and clearing warrants; updating and maintaining court records; and reporting collections, convictions, and statistical data to appropriate state agencies. Personnel by Division: Municipal Court Total Municipal Court Services Levels: 26,000 24,000 22,000 20,000 18,000 16,000 14,000 12,000 FY2018 FY 18/19 FY 19/20 FY 19/20 FY 20/21 ACTUAL BUDGETED ESTIMATED BUDGETED 7.75 7.75 7.75 7.75 7.75 7.75 7.75 7.75 Cases Filed Warrants Issued FY2019 FY2020 14,000 12,000 10,000 8,000 6,000 12,945 12,442 4,000 2,000 FY2018 42 FY2019 FY2020 75 Police Department Location & Hours of Operation: Administration, Code, Technological Support, Property & Evidence, Records 1102 W Euless Blvd. Mon -Fri, 8 a.m. — 5 p.m. Criminal Investigations 1102 W Euless Blvd. Mon -Fri, 8 a.m.-6 p.m. Communications, Detention, Emergency Management, Patrol 1102 W Euless Blvd. 24/7 Mission: 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. Accomplishments FY2019-20: • Hired, trained, and equipped a new Code Enforcement Officer. • Purchased and trained for an online records request ability in the Police Department. • Continued partnership with Grapevine Colleyville ISD having staff serve on their Safety and Security Committee. • Developed a Police Department Training & Advisory Committee. • Developed the Safe Return program for citizens of all ages who may have a developmental disorder that may affect their ability to return home safely. General Fund 65,7% • Introduced a new quarterly training program schedule that all sworn personnel participate. • All divisions effectively responded to and helped to mitigate the COVID 19 pandemic health emergency while continuing to protect and serve the citizens of Euless. Objectives for FY2020-21: • Maintain citizens' trust and confidence in their police department by maintaining a high degree of integrity and professionalism among all police employees. • Implement the online open records request software. • Continue Cadet Program, targeting young people 18-25 years of age to develop future, quality police employees. • Increase clearance and stolen property recovery rates. • Continue to offer a successful Citizens Police Academy program. • Continue to expand and improve upon the positive relations with the community and local schools. • Decrease the number of residential, commercial, and vehicular burglaries. • Continue goal of decreasing dispatch times to: <1:00 minute for Police priority one calls for service, and <45 seconds for Fire and EMS. • Replace active threat equipment for all sworn personnel. Issues / Trends: • Succession planning. • Recruiting quality employees. • Growing demands by Federal, State and local emergency planning. • COVID 19 pandemic health emergency. Budget Appropriation Patrol 14.5% Administration 2.6% 76 Code Compliance 4.3% CID 4.3% Service 5.0% Detention Emergency Management 0.1% Police Department Expenditures by Division: General Fund Expenditures Emergency Management Police Code Compliance Police Administration Police Patrol Police CID Police Service Police Detention Total -Police Actual FY 19 $ 43,778 $ 1,770,269 $ 1,136,856 $ 5,695,529 $ 1,768,426 $ 2,139,391 $ 1,538,672 $ 14,092,921 Budget FY 20 $ 58,095 $ 1,919,126 $ 1,128,054 $ 6,116,071 $ 1,794,441 $ 2,271,077 $ 1,643,113 $ 14,929,977 Estimated FY 20 $ 29,829 $ 1,627,134 $ 1,113,054 $ 5,245,740 $ 1,792,182 $ 2,261,421 $ 1,409,447 $ 13,478,807 Proposed Budget FY 21 $ 57,508 $ 1,917,082 $ 1,183,840 $ 6,481,805 $ 1,919,844 $ 2,230,603 $ 1,546,179 $ 15,336,861 FY20 Budget to FY21 Proposed $ Diff $ (587) $ (2,044) $ 55,786 $ 365,734 $ 125,403 $ (40,474) $ (96,934) $ 406,884 % Dlff. (1 %) (0%) 5% 6% 7% (2%) (6%) 3% Division Services: Emergency Management — To identify, prepare for, respond to and recover from any manmade or naturally occurring disaster that may strike the City of Euless. Code Compliance —To provide the citizens of Euless a safe, healthy, prosperous community in which to live. Administration — To provide the citizens of Euless professional, efficient police services. Patrol —To aggressively, and intelligently provide the most effective service possible, in partnership with the community, to improve the quality of life for all of the citizens of Euless. Criminal Investigations (CID) — To investigate alleged and suspected criminal activity reported to the Department. Personnel conduct follow-up investigations on criminal offenses, interview victims and witnesses, interrogate suspects, perform crime scene processing and evidence recovery, execute search and arrest warrants, prepare criminal cases for prosecution, and provide courtroom testimony. Service — To provide twenty four hour emergency communications, including 911, the processing and storage of all police records, technical support and assistance for information management, and instruction to the Citizens Police Academy and other local groups. Detention - To provide safe, secure and sanitary environment for persons being held in the detention facility. Personnel by Division: Police Code Compliance Police Administration Police Patrol Police CID Police Service Police Detention Total Police Department Services Levels: FY 18/19 ACTUAL 15.00 6.00 45.00 13.00 22.00 17,00 118.00 Police Department Activity FY 19120 BUDGETED 16.00 6.00 45.00 13.00 22.00 17.00 119.00 FY 19120 FY 20121 ESTIMATED BUDGETED 16.00 16.00 7.00 45.00 13.00 22.00 17.00 120.00 2018 2019 2020* Citizen Requests for Police Service 23,561 22,926 21,026 Officer Initiated Activity 53,726 49,435 43,073 Officer Initiated Traffic Stops 23,783 22,459 15,825 Officer Assigned as back-up on Traffic Stop 2,515 3,032 2,673 911 Calls Received 25,388 29,173 29,391 Non 911 Calls Received 74,362 77,807 72,520 Violations Investigated by Code Officers 2,884 5,636 7,050 * COVID-19 directly affected numbers for calls and traffic stops. 77 7.00 49,00 14.00 21.00 17.00 124.00 Fire Department Location & Hours of Operation: Administration, 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Fire Station 1 201 E Ash Ln. —Temporary location @ 501 W Harwood Road 24/7 Fire Station 2 1515 Westpark Way 24/7 Fire Station 3 202 S Main St. 24/7 Mission: To provide the highest level of professional and knowledgeable response to emergency calls and protection to the community through life safety and community support services. Accomplishments FY2019-20: • Completed over 3,500 hrs. of EMS training. • Participated in over 250 hrs. of joint training with NEFDA. • Completed 6,000 hrs. of company training. • Conducted 800 hrs. of live fire training. • Hosted Tarrant County College Strategy & Tactics class. • Conducted successful promotional exams for Firefighter II, Driver Engineer, Lieutenant, and Captain ranks. • Hired, trained, and equipped 5 new firefighters. • Active participants in Federal, State & Local USAR teams. • Coordinated and moved into a temporary fire station. • Active in multiple regional COG working groups. • Coordinated NEFDA Swift Water Rescue Program. • Assisted with city coordination of COVID-19 response. • Active in Regional Response Preparedness (TCC FSTC Advisory board, multiple NEFDA committees, COG, TCC Recruit training coordinator, TCC swift water rescue program co -coordinator). • Completed 1,830 inspections & observed 2,082 violations. • Conducted 35 fire investigations. • Reviewed 343 sets of plans. • Participated in 82 public education/outreach events with a total attendance of 11,789. • Logged 386 hrs. of fire prevention related training. • Implemented a new electronic fire inspection program to increase efficiency and reduce storage required. • Created multiple "virtual tour" videos for modified public outreach during the pandemic. • Assisted heavily with COVID-19 outreach videos, flyers, and social media content. Objectives for FY2020-21: • Develop methods to provide fire prevention and public outreach during COVID-19 restrictions. • Complete 100% of annual fire inspections. • Prepare for adoption of the 2021 International Fire Code. • Evaluate expanding the part-time fire inspector program to assist with increased demands. • Look for methods and processes to reduce expenditures when possible while maintaining high level of services. • Staff Squad 55 at 80% or more if possible. • Continue to maintain overall response times of 5:30-5:35 for 100% of emergency calls. • Continue officer development and succession planning. • Upgrade technology in reporting systems, paperless check -offs, scheduling, inspections, and pre -fire plans. • Order and place in service a new ambulance. • Start construction of new Fire Station #1. • Continue to monitor emergency deployment model and adjust as needed for new construction and development. • Continue to stay involved in community activities and public safety education. • Evaluate transition to more electronic based plan review and data storage. • Maintain ISO #1 Public Protection Classification. • New emphasis on joint training with police department on active threat related incidents. • Continued emphasis on cancer reduction and overall improved health and safety in the department. Issues / Trends: • Prepare for growth and development of the City by analyzing and evaluating the potential demand on the Fire Department and resource deployment. • Continue to monitor newest trends in patient care through review and evaluation of medical protocols. • Increased training demands due to the required certifications, for personnel and regional involvement, in the NEFDA and Tarrant County. • Educate and train fire personnel on COVID-19 procedures and protocols. Additionally, assist other city departments in training and potential COVID-19 related contact tracing. Continued increased demands on the Fire Marshal's Office due to increases in development and public education related areas. 78 Fire Department Budget Appropriation General Fund 76% Expenditures by Division: General Fund Expenditures Fire Marshal/Education Fire Administration EMS/Suppression EMS / Suppression 21% Fire Marshal / Education Administration 2% 1% Proposed Actual Budget Estimated Budget FY 19 FY 20 FY 20 FY 21 $ 646,996 $ 676,001 $ 622,783 $ 672,220 $ $ 584,978 $ 578,037 $ 576,230 $ 583,496 $ $ 9,224,238 $ 9.690.644 $ 8.272,846 $ 9,544,521 $ Total -Fire $10,456,212 $ 10,944,682 $ 9,471,859 $10,800,237 $ FY20 Budget to FY21 Proposed $ Diff % Diff. (3,781) (1 %) 5,459 1 % (146,123) (2%) (144,445) (1%) Division Services: Fire Marshal/Education-To maintain fire prevention, fire inspection, fire investigation, and fire education programs in the community. Administration — Responsible for the personnel management, budget, payroll, research and development, records management, public education, and oversight of the department, EMS/Suppression — To effectively deliver hazard emergency mitigation and emergency medical service to those who call within the response area. These services are delivered from three stations located strategically throughout the City for optimum response. Services are targeted to preserve life and protect property. Personnel by Division: Fire Marshal / Education Fire Administration EMS / Suppression Total Fire Department Services Levels: u FY2018 Emergency Calls In -City Mutual Aid 220 805 FY2019 FY 18/19 ACTUAL 4.00 4.00 67.00 75.00 282 FY 19/20 BUDGETED 4.00 4.00 67.00 75.00 508 186 2,550 FY 19/20 ESTIMATED 4.00 4.00 67.00 75.00 Fire Marshal Activities 474 187 2,843 37:1 66 2,006 FY2020 79 FY2018 FY2019 FY2020 FY 20/21 BUDGETED 4.00 4.00 67.00 75.00 Fire / Bldg. Plans Received DRC/Construction Meetings Inspections Administrative Services Department Locations & Hours of Operation: Information Services 201 N Ector Dr, Mon -Fri, 8 a.m. — 7 p.m, Human Resources 201 N Ector Dr, Mon -Fri, 8 a.m. — 5 p,m. Facility Maintenance 1314 Royal Parkway Mon Fri, 7:30 a.m. — 4:30 p.m. Library 1100 Westpark Way Temp. / 201 N Ector Perm, Mon -Thu, 9 a.m. — 8 p.m.; Fri Sat, 9 a.m. — 5 p.m.; Sun., 1 p.m. — 5 p.m. Mission: To maintain and improve the quality of living for residents and organizational efficiency by managing various activities of the City. Accomplishments FY2019-20: • Designed and built the network infrastructure and technology systems with library renovation project. • Implemented multiple processes that streamlined workflow and provided remote access for remote employees, Council and citizens for COVID-19 protocol. • Launched Euless University. Full-time employees are 90% complete on Cybersecurity and Sexual Harassment compliance training. • Developed policies and processes to manage COVID (Telework Agreements, Leave and Attendance, Return to Work, Unemployment, e-FMLA, e-PCN, etc.). • Deployed new electronic forms including Disciplinary Action Form, Performance Improvement Plan, Personnel Change Notice, Telework Agreement, & Online Application. • Performed Fire and Police Department promotional testing for five positions. • Planned, prepared, and executed the library move from the Westpark temporary location to the remodeled Ector location. General Fund 93% • Completed second phase of Texas Star Conference Center renovation. • Extensive remodel of city library. Upgraded interior finishes, replacement of HVAC system, flooring replacements, and further interior enhancements. • Replacement of HVAC chilled water compressors at the Police and Courts Building. • Demolition of Fire Station t1 to make way for new facility. • Relocated Fire Station fl1 staff to temporary housing during construction of new station. • Enrolled city 911 Monument into national data base. • Installed protective screens and barriers for Covid-19. • Successfully pivoted the library service model to curbside and digital services in response to the COVID pandemic. Objectives for FY2020-21: • Continue to enhance the cybersecurlty posture of the city infrastructure as threats evolve. • Expand internal technology training offerings to employees. • Expand Euless University for department level oversight and use of employee development plans. Expand users to include part-time employees and contractors. • Review and update key policies and procedures (excluding Civil Service). • Complete HIPPA training for all employees with PHI access, • Review and update pre -employment physical requirements for all non -uniformed positions. • Completion of library remodel, • Begin construction of new Fire Station #1 facility. • Update 5 year roof assessment document. • Update 10 year HVAC assessment spreadsheet. • Successfully reopen the library after an extended closure. Issues / Trends: • Cyber fraud, social engineering, and network attacks are continuing to increase. • Service has changed significantly due to COVID, and we will see our services impacted until a vaccine is widely available. • Replacement of HVAC system at Old Fire Station #3. Budget Appropriation Facility Maintenance Human Resources 10.4 80 Library 2% Information cprvirnc 2% Administrative Services Department FxpPnditurec by Divicinn• General Fund Expenditures Information Services Human Resources Facility Maintenance Library [Total -Administrative Services Proposed Actual Budget Estimated Budget FY 19 FY 20 FY 20 FY 21 $ 682,250 $ 756,910 $ 718,296 $ 766,703 $ $ 418,584 $ 458,914 $ 421,022 $ 486,356 $ $ 994,008 $ 1,134,199 $ 990,969 $ 1,059,391 $ $ 801,868 $ 827,337 $ 809,137 $ 818,665 $ $ 2,896,710 $ 3,177,360 $ 2.939,424 $ 3,131,115 $ FY20 Budget to FY21 Proposed $ Diff % Dlff. 9,793 1% 27,442 6% (74,808) (7%) (8,672) (1%) (46,245) (1%) Division Services: Information Services — To provide timely and competent computer services to City departments. Provide in-house support for both software and hardware, and assist other departments in systems selection, implementation, and operation. Human Resources — Recruitment, hiring, orientation, compensation, benefit administration, safety and risk management and communications. Ensures compliance with mandates established by the City of Euless, State of Texas, and United States Government. Facility Maintenance — To provide the citizens of Euless and City staff with safe and accessible facilities. To maintain the City's investment in facility structures both interior and exterior, building control equipment, interior environmental controls, security systems, and lighting control devices. Library — To serve the continuing informational, educational, cultural, and leisure needs of residents of all ages. To provide the community with the best possible materials in various formats. To promote the joy of reading and learning. Personnel by Division: Information Services Human Resources Facility Maintenance Library Total Administrative Services Services Levels: Library Holdings 82 C N 82 0 L FY 18/19 ACTUAL 1.00 3.50 4.00 9.00 17.50 ►- 81 81 82 80 80 80 FY2018 FY2019 FY2020 c+ 0 r— FY 19/20 BUDGETED 1.00 3.50 4.00 9.00 17.50 600 500 400 300 200 100 FY2018 FY 19/20 _ESTIMATED 1.00 3.50 4.00 9.00 17.50 Library Items Circulated FY 20/21 BUDGETED 1.00 3.50 4.00 9.00 17.50 FY2019 FY2020 81 Planning & Development Department Location & Hours of Operation: Planning and Engineering Building 201 N Ector Dr. Mon Fri, 8 a.m. — 5 p.m. Mission: Planning and Development is primarily responsible for facilitating the City's property development through the land use plan. The department reviews site plans for proposed projects, issues building permits, processes zoning variance requests, and continually assesses the City's land use plan for future development and redevelopment of the City. Accomplishments FY2019-20: • Facilitated over forty-seven residential and commercial cases affecting 254 acres of property. • Among these cases were five new commercial developments, including a 104-room hotel project. • Two new single-family residential Planned Developments located at Westpark Way and W Pipeline Road (Lonestar Estates) and at Midway Drive and Fuller Wiser Road (Midway Square Estates) are under development. • Facilitated and conducted Certificate of Occupancy inspections for 97 new businesses, including Home2Sultes/Tru and la Quinta Del Sol hotels. • Coordinated final plat and site plan approvals, and continued construction within the Glade Parks Mixed Use Planned Development project, including three new restaurants and five new retail stores. General Fund 98.4% Objectives for FY2020-21: • Continue to effectively administer inspection and review of construction within the Glade Parks, Founders Parc, and RiverWalk! Planned Developments. • Update a development process to adhere to new State Laws, which outlines the steps from initial submittal to approval. • Conduct land use analysis to evaluate remaining undeveloped land for potential of highest and best use and provide feedback to determine potential need for rezoning. • Perform all inspections within 24 hours of request. • Provide comments on all plans reviewed within 10 business days of submittal. • Provide weekly in house training and formal training as needed for inspection staff. • Provide additional on-line services, applications, and information. • Complete verification of state credentials as required by new state law. Issues / Trends: • The Covid 19 pandemic will continue to impact every facet of our service delivery. With Euless nearing build -out, coming to the end of the current development cycle, and the Covid 19 impacts, the workload demands created to get new projects through the development process, complete plan review, and construction inspections should continue to decrease a bit. Budget Appropriation Inspection Services 0.9% Planning & Development 0.8% 82 Planning & Development Department Expenditures by Division: Proposed FY20 Budget to General Fund Actual Budget Estimated Budget FY21 Proposed Expenditures FY 19 FY 20 FY 20 FY 21 $ Diff % Dlff. Planning & Development $ 308,177 $ 316,798 $ 316,126 $ 339,507 $ 22,709 7% Inspection Services $ 385,793 $ 406.541 $ 380.381 $ 388,075 $ (18,466) (5%) Total•Development $ 693,970 $ 723,339 $ 696,507 $ 727,582 $ 4,243 1% Division Services: Planning & Development— To guide the growth and redevelopment of the City, in a well planned and sustainable manner, whereby enhancing the quality of life for residents while encouraging future economic development. To assist the City Council and Planning and Zoning Commission in the preparation of long and short range plans; to help guide the City's future physical development; and to assist in the planning, preparation, maintenance, coordination and enforcement of land development policies, regulations, and guidelines. Coordinate the activities of and prepare agendas, packets and minutes for a variety of Boards and Commissions. Assist developers and citizens with applications for various development activities. inspection Services —To evaluate, recommend, and enforce minimum standards to safeguard life or limb, health, property, and public welfare by regulating and controlling the design, construction, quality of materials used and occupancy, location, and maintenance of all buildings and structures within the City of Euless and certain equipment specifically regulated. To regulate thorough plan reviews and field inspections, the initial construction, subsequent remodeling, and occupancy of all buildings and structures within in the City of Euless. Personnel by Division: Planning & Development Inspection Services Total Planning & Development Services Levels: 40 30 20 10 FY 18/19 FY 19/20 FY 19/20 FY 20/21 ACTUAL BUDGETED ESTIMATED BUDGETED 2.50 2.50 2.50 2.50 4.00 4.00 4.00 4.00 6.50 6.50 6,50 6.50 New Commerical Permits Inspections 32 FY2018 Issued 18 10 FY2019 FY2020 12,000 10,000 8,000 6,000 4,000 2,000 10,374 FY2018 8,911 8 FY2019 FY2020 83 Parks & Community Services Department Locations & Hours of Operation: Administration 1314 Royal Parkway Mon -Fri, 8 a.m. — 5 p.m. Parks Department 1997 S Pipeline Rd. Mon -Fri, 7 a.m. — 3:30 p.m. Simmons Center 508 Simmons Dr. Available for rent, Fri -Sun, 9 a.m. —11 p.m. Euless Family Life Center 300 W Midway Dr. Mon-Thurs, 5 a.m. — 9 p.m.; Fri, 5 a.m. — 8 p.m.; Sat, 8 a.m. — 6 p.m.; Sun, noon — 6 p.m. Senior Center Mon -Wed & Fri, 6:30 a.m. — 4 p.m.; Thurs, 6:30 a.m. — 9 p.m. Natatorium Mon-Thur 10:30 a.m. — 8:30 p.m.; Fri 10:30 a.m. — 5 p.m.; Sat, 10:30 a.m. — 3:30 p.m.; Sun noon — 3:30 p.m. Aquatics Center Seasonal Hours Splash Island 600 S Main St. Seasonal Hours Mission: To provide quality parks and leisure activities for citizens and to provide direction, leadership and support to the Parks and Leisure Services Board, Historical Preservation Committee, and the Economic Development Corporation by General Fund 94.4% promoting the benefits of parks and recreation to the community through programming, planning, preservation, and professional staff development. Accomplishments FY2019-20: • Increased special event offerings as well as attendance at 2019 fall events before COVID-19 including Halloween, Christmas Parade and Heritage Park Christmas. • Increased the number of class offerings at the Recreation and Senior Center before COVID-19. • Installed new flooring, entrance and service counter in the Fitness Center. • Installed new flooring in the natatorium. Objectives for FY2021-21: • Develop a comprehensive training program for all part-time staff as we've significantly reduced our part-time workforce due to COVID-19, • Continue to look for new and exciting programs that meets the needs of our citizens. • Continue to maintain clean, presentable facilities for our patrons. • Continue to work on on-line registration and rental process to make it easy for patrons to use. • Continue to upgrade aging park system and amenities. Issues / Trends: • Being able to hire enough part-time staff members to fully manage our operation after COVID 19. Budget Appropriation Aquatics 0.3% Senior Center 0.6% Recreation Admin. 0,2% Recreation 1.4% 84 Parks & Community Services Department Expenditures by Division: General Fund Expenditures Recreation Parks Aquatics Senior Center Recreation Admin. Total -Parks & Comm Srvcs Proposed Actual Budget Estimated Budget FY 19 FY 20 FY 20 FY 21 $ 686,082 $ 688,616 $ 673,502 $ 632,079 $ $ 1,368,676 $ 1,492,597 $ 1,428,067 $ 1,401,776 $ $ 127,634 $ 156,460 $ 115,900 $ 156,025 $ $ 252,736 $ 301,553 $ 243,093 $ 252,346 $ $ 71,017 $ 101.609 $ 97.759 $ 76,609 $ $ 2,506,145 $ 2,740,835 $ 2,558,321 $ 2,518,835 $ FY20 Budget to FY21 Proposed $Diff %Diff. (56,537) (8%) (90,821) (6%) (435) (0%) (49,207) (16%) (25.000) (25%) (222,0001 (8%) Division Services: Recreation— Encourages a healthy and positive lifestyle through exemplary fitness and recreational programs. Parks — Provides safe and aesthetically pleasing parks, amenities, and leisure opportunities thereby contributing to a wholesome lifestyle. Aquatics— Promotes recreation and leisure opportunities for citizens of all ages and skill levels and enhances the quality of life of the community. Senior Center — Furnishes a friendly environment for seniors to stimulate their minds, strengthen their bodies, and engage in community. Recreation Admin — Provides direction, leadership, and support to the Parks and Leisure Services Board, Historical Preservation Committee, and the Economic Development Corporation. Promotes the benefits of parks and recreation to the community through programs, planning, preservation, and professional staff development. Personnel by Division: Recreation Parks Senior Center Recreation Administration Total Community Services Services Levels: 60,000 50,000 40,000 30,000 20,000 10,000 0 FY 18/19 ACTUAL 6,50 11.00 2.00 1.00 20.50 Aquatics Attendance Aquatics Center Wilshire Pool* Natatorium FY2018 10,470 FY2019 5,034 FY2020 *Wilshire Pool closed permanently in FY2019. FY 19/20 BUDGETED 6.50 11.00 2.00 1.00 20.50 60,000 50,000 40,000 30,000 20,000 10,000 0 FY 19/20 ESTIMATED 5.50 11.00 2.00 1.00 19.50 FY 20/21 BUDGETED 5.50 11.00 2.00 1.00 19.50 Senior Center Attendance FY2018 FY2019 FY2020 85 Public Works Department Locations & Hours of Operation: Streets 1513 Westpark Way Mon -Fri, 8 a.m. — 5 p.m. On -call 24/7 Animal Control 1517 Westpark Way Mon, Tues, Thurso Fri, 7 a.m. — 4 p.m. Wed, 7 a.m. — 6 p.m. Sat, 9 a.m. — 2 p.m. On -call 24/7 Engineering 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To improve the safety and quality of living for residents by managing the maintenance of streets, sidewalks, and the storm drainage system, and to compassionately and responsibly care for stray, abandoned, and surrendered animals through the Animal Services Department. Accomplishments FY2019-20: • Used private vendors to supplement City forces with concrete work, road striping, traffic signals, and street paving. • Concentrated on preventative street maintenance program based on the Infrastructure Management Services (IMS) report. • Provided continuing education for staff. General Fund 95.9% • Completed Bear Creek / Fuller -Wiser / Ash Lane road project. • Completed Public Works Paving Project. • Encouraged adoption from the shelter through Euless publications, web site, and participation at Trinity GAP Rescue events. Objectives for FY2020-21: • Complete IMS street maintenance program. • Continue to provide continuing education for staff. • Explore new avenues for adoption from the shelter. • Continue existing adoption efforts through Euless publications, web site, and participation at Trinity GAP Rescue events. • Continue to maintain City owned walls within the public right-of-way. • Complete the design of the FY19 Street Reconstruction Project. • Complete the reconstruction of Harwood Road, S. Pipeline Road and Highland Drive. Issues / Trends: • Increase of streets reaching the end of their useful life with many requiring extensive curb and gutter repairs and Americans with Disabilities Act (ADA) ramp upgrades. • Increased price of petroleum based products including asphalt. • Utilize contract labor when more efficient. • Construction unit bid prices show a slow inflationary trend. Budget Appropriation Animal Control 0.7% ,Engineering 0.2% 86 Public Works Department Fxpenditures by Division: General Fund Expenditures Street Maintenance Animal Control City Engineer Total - Public Works Actual FY 19 $ 2,316,556 $ 307,087 $ 70,570 $ 2,694,213 Budget FY 20 $ 2,368,916 $ 327,586 $ 81,819 $ 2,778,321 Estimated FY 20 $ 2,241,145 $ 311,862 $ 81,819 $ 2,634,826 Proposed Budget FY 21 $ 1,428,698 $ 325,942 $ 82,357 $ 1,836,997 FY20 Budget to FY21 Proposed $Diff %Diff. $ (940,218) (40%) $ (1,644) (1%) $ 538 1% $ (941,324) (34%) Division Services: Street Maintenance — Maintains safe driving conditions and prolong the material life of City streets through aggressive preventative maintenance. Performs curb, gutter, street, and sidewalk repairs; installation and replacement of street and traffic control signs; right- of-way maintenance; and drainage maintenance. Animal Control— Provides animal control services to protect the health, safety, and welfare of both people and animals efficiently and professionally. Enforces City ordinances and regulations concerning pets and other animals. Provides public outreach to citizens and businesses through public education, training in schools, and community organizations. City Engineer— Provides a safe and efficient street and thoroughfare network, which includes proper functioning of all traffic signals, signs, and installation of streetlights throughout the City. Inspects all Public Works construction within the City and review development plans and studies for regulation compliance, engineering design, safety, and health concerns, Conduct acquisition of properties, right-of-way, and easements and verifies legal documents. Personnel by Division: Street Maintenance Animal Control City Engineer Total Public Works Services Levels: ADA/TSA Infrastructure Plan Monitored FY 18/19 ACTUAL 11.50 3.00 1.00 15.50 FY 19120 FY 19120 BUDGETED ESTIMATED 11.50 11.50 3.00 3.00 1.00 1.00 15.50 15.50 FY2020 Street Overlay Completed FY 20/21 BUDGETED 11.50 3.00 1.00 15.50 87 Non -Departmental Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To define the costs in the budget that may not be specifically identifiable to any operational budget. Accomplishments FY2019-20: • Provided funding for facility improvements. • Provided funding for one-time capital purchases. General Fund 82.3% Objectives for FY2020-21: • Provide funding for lump sum payments, FEMA matching funds for COVID 19, and additional contingency funds for responding to the pandemic. • Provide funding for one-time capital purchases. Issues / Trends: • Balancing rising cost of infrastructure and equipment purchases with available funds. • Identifying resources to cash flow capital purchases. Budget Appropriation Non -Departmental 9.7% Capital 7.6% • legal Fees 0.4% Betterment 0.0% 88 Non -Departmental Fxpenditures by Division' General Fund Expenditures Legal Services Non -Departmental Betterment Total - Non -Depart l Capital Expenses Actual FY 19 $ 139,583 $ 4,044,272 $ 3,588 . $ 4,187,443 $ 1,377,834 Budget FY 20 $ 175,000 $ 5,352,605 $ 15,000 $ 5,542,605 $ 3,954,091 Estimated FY 20 $ 175,000 $ 4,825,172 $ 600 $ 5,000,772 $ 3,345,829 Proposed Budget FY 21 $ 175,000 $ 4,327,793 $ 4,600 $ 4,507,393 $ 3,399,397 $ (1,024,812) $ (10,400) $ (1,035,212) $ (554,694) FY20 Budget to FY21 Proposed $ Diff % Diff. 0% (19%) (69%) (19%) (14%) Division Services: Non -Departmental —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 costs here include: electrical; general liability insurance; audit, tax appraisal, and collection services; and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one-time appropriations are accounted for in this department in order to maintain stable department budgets from year to year. Personnel by Division: None Assigned Services Levels: c c 0 Property Tax Base City Utility Consumption 5,400 5,200 5,000 4,800 4,600 4,400 4,200 4,000 FY2019 4,416 4,936 180,000 160,000 140,000 120,000 100,000 80,000 5164 60,000 40,000 20,000 2017 2018 2019 FY2020 FY2021 Electric Thousand kWh Gas CCF Water Thousand Gallons 89 THE CITY OF EULESS Enterprise Funds ENTERPRISE FUND SUMMARY BEGINNING FUND BALANCE REVENUES Property Tax Gross Receipts Tax General Sales Tax Selective Sales Tax Fines/Fees/Penalties License & Permits Interest Income Intergovernmental Revenue Charges for Service Miscellaneous/Rental Income Other Financing Sources Revenues before Transfers Transfer from other Funds TOTAL REVENUES TOTAL RESOURCES EXPENDITURES Personal Services Professional/Technical Services Contractual Services Utilities Maintenance Other Services/Contingencies Insurance General & Administrative Rebates/Incentives Supplies Capital Purchases (Equipment) Debt Service/Bank Charges Expenditures before Transfers Transfers to Other Funds TOTAL EXPENDITURES ENDING FUND BALANCE ACTUAL FY2018-19 BUDGET ESTIMATED BUDGET FY2019-20 FY2019-20 FY2020-21 $ 9,304,084 $ 10,876,673 $ 10,876,673 $ 9,610,025 $ - $ - $ - $ $ - $ - $ - $ $ $ $ - $ $ $ - $ - $ $ 250,314 $ 237,500 $ 142,253 $ 237,500 $ $ - $ - $ $ 278,539 $ 264,800 $ 188,747 $ 50,500 $ $ - $ $ $ 31,632,714 $ 31,741,259 $ 30,326,648 $ 32,974,571 $ 184,418 $ 120,716 $ 58,950 $ 266,904 $ - $ - $ $ $ 32,345,985 $ 32,364,275 $ 30,716,598 $ 33,529,475 $ 2,052,999 $ 2,147,037 $ 2,341,710 $ 1,926,590 $ 34,398,984 $ 34,511,312 $ 33,058,308 $ 35,456,065 $ 43,703,068 $ 45,387,985 $ 43,934,981 $ 45,066,090 $ 8,672,320 $ 2,412,171 $ 365,699 $ 12,348,001 $ 483,155 $ 15,299 $ 22,380 $ 173,703 $ 1,737,068 $ 421,022 $ 2,253 $ 26,653,071 $ 6,173,324 $ 32,826,395 $ 10,876,673 $ 9,096,088 $ $ 2,332,702 $ $ 420,345 $ $ 13,466,937 $ $ 538,576 $ $ 87,970 $ $ 58,000 $ $ 244,765 $ $ $ $ 1,763,813 $ $ 385,132 $ $ 6,000 $ $ 28,400,328 $ $ 6,687,096 $ $ 35,087,424 $ $ 10,300,561 $ Total expenditures include capital purchases for equipment and transfers to capita are funded from excess reserves above the required 75 day reserve level. FY2021 balance for the use of excess reserves. 8,813,760 2,250,415 286,372 14,232,644 482,896 80,970 31,500 141,358 1,525,070 183,088 6,000 28,034,073 6,290,883 34,324,956 9,610,025 $ 9,066,813 $ 2,356,074 $ 405,195 $ 14,524,461 $ 511,146 $ 92,470 $ 58,000 $ 209,925 $ 1,683,551 $ 318,444 $ 6,000 $ 29,232,079 $ 6,238,805 $ 35,470,884 $ 9,595,206 I improvement projects which includes a reduction in fund 91 Water & Wastewater Revenues FY2020-2021 Wastewater 38% Recycling Sanitation 1% 1% Other (1) 2% Penalties Reclaimed Water 1% 2% Water 55% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Water & Wastewater Revenues Interest Incomeill Sanitation Water Service Wastewater Service Reclaimed Water Service New Meters(') Reconnect Fees(I) Inspection Fees(1) Miscellaneous(() Penalties Initiations/Transfer Fees(1) Recycling Fees Use of Rate Stabilization Rate Stabilization Rebate TOTAL REVENUES Use of Reserves TOTAL RESOURCES Actual FY 19 249,328 241,414 13,859,748 9,694, 746 498,987 45,310 227,610 222,295 54,908 242,671 31,530 416,755 244,704 (244,704) 25,785,302 25,785,302 Budget FY 20 $ 250,000 $ 224,045 $ 14,330,999 $ 9,500,425 $ 608,333 $ 60,000 $ 235,000 $ 150,000 $ 50,000 $ 230,000 $ 30,000 $ 384,282 $ 242,414 $ (242,414) $ 26,053,084 $ 209,032 $ 26,262,116 Estimated FY 20 $ 177,947 $ 249,240 $ 14,330,999 $ 9,500,425 $ 608,333 $ 29,105 $ 119,168 $ 130,291 $ 40,319 $ 134,753 $ 26,449 $ 440,440 $ 245,891 $ (245,891) $ 25,787,469 $ 831,408 $ 26,618,877 Proposed Budget FY 21 $ 40,000 $ 250,000 $ 14,791,913 $ 10,217,525 $ 599,361 $ 30,000 $ 135,000 $ 150,000 $ 171,484 $ 230,000 $ 30,000 $ 434,232 $ 262,742 $ (262,742) $ 27,079,515 $ 198,944 $ 27,278,459 49,950 20,328 (20,328) 1,026,431 (10,088) 1,016,343 4% FY20 Budget to FY21 Proposed $ Diff % Diff. (210,000) (84%) 25,955 12% 460,914 3% 717,100 8% (8,972) (1%) (30,000) (50%) (100,000) (43%) 0% 121,484 243% 0% 0% 13% 8% 8% 4% (5%) The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected increases and decreases in service fee collections within the past year. The Water and Wastewater 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. (1) Water & Wastewater Revenue line Items am aggmga(ed in graph under "Olhar' 92 WATER Z WASTEWATER FUND FY2I REVENUE ASSUMPTIONS REVENUE SOURCE Interest Income Sanitation Services Water Service Wastewater Service Reclaimed Water Service Sale of New Meters Reconnect Fees Inspection Fees Miscellaneous Penalties Initiation & Transfer Fees Recycling Fees ASSUMPTIONS Projected to decrease based on market outlook and investable balances. Increase anticipated from growth in customer base as compared with prior year estimates. Consumption is estimated to remain flat with FY2020 year-end projections. Proposed increase of 14¢ per 1000 gallons. The base rate remains unchanged for FY2021. Anticipated treatment volume is estimated to increase 8.5% from FY2020 budgeted volume. Proposed increase of 5¢ per 1000 gallons. The base rate remains unchanged for FY2021. Revenue projections are based on anticipated cost increase and expansion of service area but a conservative projection on consumption. Rates per tier are based on 85% of the potable water rate per tier. Reduction from FY2020 budget due to economic crisis. Reduction from FY2020 budget due to economic crisis. Projected to remain flat with FY2020 budget. Increase from FY2020 budget due to implementation of credit card convenience fees. Projected to remain flat with FY2020 budget. Projected to remain flat with FY2020 budget. Increase anticipated from growth in customer base as compared with prior year estimates. 93 Water & Wastewater Expenditures FY2020-2021 Capital 1% GIS 2% Wastewater Treatment 20% J Water Distribution 5% Non -Depart. 35% Water Production 33% Finance 2% Public Works 2% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Water & Wastewater Expenditures 1Water Office Total -Finance City Engineer Water Production Water Distribution Wastewater Treatment Meter Services Total -Public Works Recycling GIS/Information Services Legal Services Non -Departmental Total -Non Departmental Total Operating Expenses Capital Expenses Total Expenses Proposed Actual Budget Estimated Budget FY 19 FY 20 FY 20 FY 21 472.825 $ 487,423 $ 484,023 491.112 $ 472,825 $ 487,423 $ 484,023 491,112 $ 328,762 $ 361,538 $ 339,528 $ 384,473 $ 7,632,889 $ 8,384,552 $ 8,327,652 $ 9,127,526 $ 1,101,944 $ 1,282,030 $ 1,273,030 $ 1,243,627 $ 4,970,323 $ 4,977,281 $ 5,856,027 $ 5,358,080 $ 66,902 $ 71,813 $ 70,313 $ 72,053 $ 14,100,820 $ 15,077,214 $ 15,866,550 16,185,759 $ 22,742 $ 41,300 $ 34,550 $ 40,100 $ 627,879 $ 681,215 $ 673,285 $ 676,464 $ 57,908 $ 85,000 $ 85,000 $ 85,000 $ 8.843.677 $ 9.659.702 $ 9.435.381 $ 9.509,223 $ 9,552,206 $ 10,467,217 $ 10,228,216 $ 10,310,787 $ 24,125,851 $ 26,031,854 $ 26,578,789 $ 26,987,658 $ 290,293 $ 209,032 $ 40.088 $ 198,944 $ 24,416,144 $ 26,240,886 $ 26,618,877 $ 27,186,602 $ FY20 Budget to FY21 Proposed % Diff. 1% 1% 6% $ Diff 3,689 3,689 22,935 742,974 (38,403) 380,799 240 0% 1,108,545 (1,200) (4,751) (150, 4791 (156,430) 955,804 (10, 0881 945,716 9% (3%) 8% 7% (3%) (1%) The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the expected increases and decreases in costs within the past year. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 94 Finance Department Location & Hours of Operation: 201 N Ector Dr, Mon -Fri, 8 a,m. — 5 p.m. Mission: To provide all customers the best service possible for prompt administration of their utility accounts. Accomplishments FY2019-20: • Generated 8,570 work orders including consumption verification, customer turn-ons/offs, meter/transponder change out, and other service related orders. • Provides detailed consumption data to the 1,554 customers enrolled in the customer service portal. • Implemented immediate protocols for staff and customers for COVID-19, • Executed Council directive to eliminate late fees and cuts off for COVID-19, Water / Wastewater Fund 98% Objectives for FY2020-21: • Continue focus on quality customer service. • Continue to better assist customers and increase efficiency of system through customer portal. • Continue to protect master file data. Issues / Trends: • Continued cyber security and data threats. Budget Appropriation Water Office 2% 95 Finance Department Expenditures by Division: Water & Wastewater Expenditures Water Office Total -Finance Actual FY 19 $ 472,825 $ 472,825 Budget FY 20 $ 487,423 $ 487,423 Estimated FY 20 $ 484,023 $ 484,023 Proposed Budget FY 21 $ 491,112 $ 491,112 FY20 Budget to FY21 Proposed $Diff % Diff. $ 3,689 1% $ 3,689 1% Division Services: Water Office —To perform in a way that will protect the assets of the City and its citizens. Constantly seek ways to raise the level and quality of customer service provided through continuous monitoring and training. The services provided include but are not limited to: establishing new accounts, reading/rereading meters, auditing/monitoring water consumption, billing, answering customer inquiries, generating and completing work orders for the Water Department and Public Works Department, posting and depositing customer payments, processing delinquent accounts, receipting, and posting financial activity for other City departments. Personnel by Division: Water Office Total Finance Services Levels: 14,000 12,000 10,000 8,000 6,000 4,000 2,000 11,029 FY2018 FY 18/19 ACTUAL 5.00 5.00 FY 19/20 BUDGETED 5.00 5.00 FY 19/20 ESTIMATED 5.00 5.00 Work Orders Water Accounts 14,900 14,800 14,700 14,600 14,500 14,400 14,521 11,54E 8,570 14,300 FY2019 FY2020 FY2019 14,676 FY 20/21 BUDGETED 5.00 5.00 14,838 FY2020 FY2021 *As of October 1 of each year. 96 Public Works Department Locations & Hours of Operation: Engineering & Meter Reading 201 N Ector Dr, Mon -Fri, 8 a.m. —5 p.m, Water Production, Distribution, Wastewater Treatment 1513 Westpark Way Mon -Fri, 8 a.m, — 5 p.m. On -call 24/7 Mission: To provide a high level of customer satisfaction by providing reliable safe drinking water supply, water for fire protection, and reliable sewer service for our essential daily needs. Accomplishments FY2019-20: • Completed and distributed the Consumer Confidence Report. • Completed 45`h year of Community Development Block Grant (CDBG). • Responded to water emergencies in a timely fashion. • Continued the water valve maintenance program. • Decreased City wastewater blockages through various cleaning procedures and maintenance techniques. • Provided professional and courteous service to citizens when reading meters or providing repairs. • Completed Kynette water line replacement project. • Complete Phase 3 of Reclaimed Water Project. Water/ Wastewater Fund 40.5% Objectives for FY2020-21: • Produce quality water from the City owned well system to supplement Trinity River Authority (TRA) water, • Complete and distribute the Consumer Confidence Report and complete water quality state mandated reports. • Manage the City's reclaimed water system. • Respond to water emergencies in a timely fashion and repair all substantial water leaks within the first five hours. • Continue to reduce the "unaccounted for" water loss and improve efficiency. • Continue the water valve maintenance program. • Decrease City wastewater blockages through various cleaning procedures and maintenance techniques. • Provide professional and courteous service to citizers when reading meters, responding to water quality complaints, providing repairs, etc. • Complete replacement of existing Far North and Fuller wells. • Complete 46" year CDBG. • Complete El Camino sewer line project. Issues / Trends: • Construction unit bid prices show a slow inflationary trend. • More service providers are placing their utilities underground creating conflicts with existing water lines, • Rising cost of raw water and sewer treatment. Budget Appropriation W Production 33.6% W Distribution 4,6% WW Treatment 19,7% Engineer ' Meter Services 1.4% 0.3% 97 Public Works Department Expenditures by Division: Water & Wastewater Expenditures City Engineer Water Production Water Distribution Wastewater Treatment Meter Services Total -Public Works Proposed Actual Budget Estimated Budget FY 19 FY 20 FY 20 FY 21 $ 328,762 $ 361,538 $ 339,528 $ 384,473 $ 7,632,889 $ 8,384,552 $ 8,327,652 $ 9,127,526 $ 1,101,944 $ 1,282,030 $ 1,273,030 $ 1,243,627 $ 4,970,323 $ 4,977,281 $ 5,856,027 $ 5,358,080 $ 66,902 $ 71,813 $ 70,313 $ 72,053 $ 14,100,820 $ 15,077,214 $ 15,866,550 $ 16,185,759 FY20 Budget to FY21 Proposed $ Diff % Diff. $ 22,935 6% $ 742,974 $ (38,403) $ 380,799 $ 240 0% $ 1,108,545 7% 9% (3%) 8% Division Services: Engineering — Responsible for the design and construction of a safe water distribution system, an environmentally safe wastewater collection system, an adequate storm drainage system, and management of the floodplains. This division inspects all Public Works construction within the City, and reviews development plans and studies for regulation compliance, engineering design, safety, and health concerns. Conducts acquisition of properties, right-of-way and easements, and verifies legal documents. Water Production — Provides safe drinking water to water customers. Primary functions include water production, valve exercising, treatment of production well water, flushing, water quality sampling, and backflow prevention. Water Distribution — Maintains water mains, valves, hydrants, and service taps. Maintains the water distribution system for maximum delivery of water for consumption and fire protection. Primary functions include water main repairs, continue system maintenance, valve exercising, meter reading, meter replacement, assist water office, and flushing. Wastewater Treatment— Maintains wastewater mains, manholes, and cleanouts. Works to reduce and prevent inflow and infiltration. Responds quickly and courteously to all known wastewater problems. Meter Services — Performs meter change -outs, performs meter box maintenance and installations, and assists other departments, Personnel by Division: Water & Sewer Engineering Water Production Water Distribution Wastewater Treatment Meter Services Total Public Works Service Levels: 90 80 70 60 50 40 30 20 10 0 Water Leaks Repaired FY2018 67 IL FY 18/19 ACTUAL 3.00 5.75 7.25 7.00 1.00 24.00 33 1111•11 FY2019 FY2020 FY 19/20 BUDGETED 3.00 5.75 7.25 8.00 1.00 25.00 350 300 250 200 150 100 50 FY2018 FY 19/20 ESTIMATED 3.00 5.75 7.25 8.00 1.00 25.00 New Meters Set 225 FY2019 FY 20/21 BUDGETED 3.00 5.75 7.25 8.00 1.00 25.00 1E0 FY2020 98 THE CITY OF EULESS Non -Departmental Location & Hours of Operation: 201 N Ector Dr. Mon Fri, 8 a.m. — 5 p.m. Mission: To define the costs in the budget that may riot be specifically identifiable to any operational budget. Accomplishments FY2019-20: • Completed several infrastructure improvements. Water / Wastewater Fund 61.3% Expenditures by Division: Water & Wastewater Expenditures Recycling GIS/Information Services Legal Services Non -Departmental Total -Non Departmental !Capital Expenses Actual FY 19 $ 22,742 $ 627,879 $ 57,908 $ 8,843,677 $ 9,552,206 $ 290,293 Objectives for FY2020-21: • Provide funding for infrastructure improvements. • Provide funding for continued fire hydrant painting. Issues / Trends: • Balancing rising cost of infrastructure and equipment purchase with available funds. • Identifying resources to cash flow capital purchases. Budget Appropriation Budget FY 20 $ 41,300 $ 681,215 $ 85,000 $ 9,659,702 $ 10,467,217 $ 209.032 Capital 0.7% Estimated FY 20 $ 34,550 $ 673,285 $ 85,000 $ 9,435.381 $ 10,228,216 $ 40,088 Non -Departmental 35.0% Legal Services 0.3% GIS 2.5% Recycling 0.1% Proposed Budget FY 21 $ 40,100 $ 676,464 $ 85,000 $ 9,509,223 $ 10,310,787 $ 198,944 FY20 Budget to FY21 Proposed $ Diff (1,200) (4,751) (150,479) (156,430) (10,088) Diff. (3%) (1%) 0% (2 %) (1%) (5%) Division Services: Nan Departmental— Generally, 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 costs here include electrical, general liability insurance, audit, and contingencies. Other activities include recycling expenses, Geographic Information Systems (GIS)/Information Services expenses and legal service expenses. These types of expenditures affect all budgets and are generally not prorated. All one- time appropriations are accounted for in the department in order to maintain stable department budgets from year to year. Personnel by Division: Information Services W&S Non -Departmental Total Non departmental FY 18/19 ACTUAL 4.00 10.00 14.00 FY 19/20 BUDGETED 4.00 10.00 14.00 FY 19/20 ESTIMATED 4.00 10.00 14.00 FY 20/21 BUDGETED 4.00 9.50 13.50 99 Service Center Fund Location & Hours of Operation: 1314 Royal Parkway Mon Fri, 7 a.m. — 4:30 p.m. Mission: To maintain and protect the City's investment in equipment; provide exemplary and timely internal customer service to each City department; to be flexible in finding acceptable solutions for the needs of our customers; to continuously strive to improve our service and communications in order to meet our customers' expectations; and to treat every customer's request for service as an opportunity to provide professional and courteous service. Accomplishments FY2019-20: • Received NCTCOG Clean Fleet Gold Award. The City of Euless was one of three cities to ever obtain this award. • Replacement of intermediate vehicle lift. • Added R1234YF Freon machine to meet new Freon recovery and dispensing requirements. • Removed and auctioned outdated parts inventory. • Changed vehicle check -in / check-out procedures due to Covid-19 pandemic. • Upgraded TPMS (Tire Pressure Monitoring System) scanner. Objectives for FY2020-21: • Upgrade vehicle diagnostic scanner system. • Installation of stand-by generator removed from Fire Station it 1. • Decrease time from delivery of fleet units till time put into service. • Update ASE (Automotive Service Excellence) certifications. This was slowed due to pandemic. Issues / Trends: • Increase usage of computer based diagnostic equipment in construction equipment. • GPS based systems to track and report equipment/vehicle maintenance and issues in real time. Budget Appropriation Operating 56.2% Capital Transfers 2.2% 1.5% Personnel 40.1% 100 Service Center Fund Fund Summary: Proposed FY20 Budget to Enterprise Actual Budget Estimated Budget FY21 Proposed Funds FY 19 FY 20 FY 20 FY 21 $Diff % Diff. Service Center Fund: Revenues $ 1,241,864 $ 1,333,623 $ 1,209,143 $ 1,212,265 $ (121,358) (9%) Operating Expenses $ 1,164,102 $ 1,333,623 $ 1,203,143 $ 1,212,265 $ (121,358) (9%) Use of Reserves $ - $ 142,750 $ 109,250 $ 27,500 $ (115,250) (81%) Capital Expenses $ 70,573 $ 142,750 $ 115,250 $ 27,500 $ (115,2501 (81%) Services: Service Center - The Service Center Fund is used to account for the maintenance of the City's motor vehicles. Fleet Operations provides professional fleet services to departments including but not limited to; vehicle and equipment information, training for City personnel on equipment safety, correct operational procedures, and coordinate vehicle damage claims for all City departments. Personnel by Division: Service Center Fund Services Levels: FY 18/19 FY 19120 FY 19/20 FY 20/21 ACTUAL BUDGETED ESTIMATED BUDGETED 5.00 5.00 5.00 5.00 DNCTCOG (North Central Texas Council of Governments) Clean Fleet Gold Award ASE Blue Seal of Excellence 101 Drainage / Storm Water Utility Fund Location & Hours of Operation: 1513 Westpark Way Mon -Fri, 8 a.m. — 5 p.m. On -call 24/7 Mission: To prevent street flooding, and protect life and property through the maintenance of drainage facilities. Accomplishments FY2019-20: • Reviewed, updated, and submitted TPDES Storm Water Municipal Separate Storm Sewer System (MS4) permit to TCEQ. • Continued the City's stream channel maintenance program which not only involved City staff but also contract help as well as citizen volunteers. Objectives for FY2020-21: • Waiting for TCEQ to review and approve our MS4 permit application. • Continue efforts to keep storm water channels clear of debris and obstruction to reduce flooding during rain events. • Continue bridge inspection and repair efforts. • Inspect new construction sites for required storm water pollution prevention measures. • Continue to update storm water map. • Inspect and make necessary repairs to the storm water system. • Complete channel improvement projects. Issues / Trends: • Increased development has boosted the demand for maintenance to existing creeks and channels. • Increase public awareness and notice of Storm Water requirements. • Continued erosion of creek banks requires dose monitoring and maintenance, Budget Appropriation Operating 16% Transfers 5% Capital 11% Personnel 68% 102 Drainage / Storm Water Utility Fund Fund Summary: Proposed FY20 Budget to Enterprise Actual Budget Estimated Budget FY21 Proposed Funds FY 19 FY 20 FY 20 FY 21 $ Diff % Diff. Drainage Utility System: Revenues $ 830,811 $ 834,500 $ 834,500 $ 837,200 $ 2,700 0% Operating Expenses $ 761,789 $ 832,950 $ 754,288 $ 834,563 $ 1,613 0% Use of Reserves $ - $ 50,000 $ - $ 100,000 $ 50,000 100% Capital Expenses $ 80,000 ' $ 50,000 $ 50,000 $ 100,000 $ 50,000 100% Services: Drainage/Storm Water Utility Fund- Used to account for the acquisition, operation, and maintenance of the City's municipal drainage utility system, Personnel by Division: Drainage Utility Fund Services Levels: 20,000 15,000 10,000 5,000 FY 18/19 FY 19/20 FY 19/20 FY 20121 ACTUAL BUDGETED ESTIMATED BUDGETED 8.00 8.00 8.00 8.00 Linear Feet of Channel Linear Feet of Storm Sewer Maintenance Maintenance 10,000 8,000 6,000 15,788 4,000 2,000 10,619 13,044 5,410 8,751 FY2018 FY2019 FY2020 FY2018 FY2019 FY2020 103 Recreation Class Fund Locations & Hours of Operation: Administration 1314 Royal Parkway Mon -Fri, 8 a.m. — 5 p.m. Euless Family Life Center 300 W Midway Dr. Mon-Thurs, 5 a.m. — 9 p.m.; Fri, 5 a.m. — 8 p.m.; Sat, 8 a.m. — 6 p.m.; Sun, 1— 6 p.m. Simmons Center 508 Simmons Dr. Available for rent Fri — Sun, 8 a.m. — 11 p.m, Mission: To provide and encourage a healthy atmosphere for the overall well-being of the community through progressive fitness and recreational programs. Accomplishments FY2019-20: • Implemented "Recreation Delivered" offering virtual recreation activities. • Updated Fitness Center flooring. • Replaced fitness bikes in Senior Center. • Completed Aquatic Park slide waxing, facility painting, power washing, and overall Aquatic Park maintenance projects. • Had UV system installed for Natatorium. • Moved pool chemicals from pump room to and outdoor housing. • Added bi-weekly virtual trivia through social media. Objectives for FY2020-21: • Continue to explore program trends to provide the community with progressive and inclusive fitness and recreational programs. • Fulfill staffing needs across all facilities. • Build on social media outlets and continue to expand information offered to the community through these outlets, • Adapt to current times through creative offerings of trending programs and events. Issues / Trends: • Facility closures and ever changing restrictions based on the evolving situation. • Virtual offerings to replace in person events and programs. • Budget restrictions limiting what can be offered through community events, • Adjusting the typical planning schedule to accommodate frequent changes or potential cancelations. Budget Appropriation Operating 49% Transfers 12% Personnel 39% 104 Recreation Class Fund Fund Summary: Proposed FY20 Budget to Enterprise Actual Budget Estimated Budget FY21 Proposed Funds FY 19 FY 20 FY 20 FY 21 $Diff % Diff. Recreation Classes: Revenues $ 792,851 $ 748,530 $ 428,530 $ 787,027 $ 38,497 5% Operating Expenses $ 670,052 $ 734,119 $ 557,772 $ 697,935 $ (36,184) (5%) Use of Reserves $ - $ 246,862 $ 376,104 $ - $ (246,862) (100%) Capital Expenses $ 78,258 $ 246,862 $ 246,862 $ - $ (246,862) (100%) Services: Recreation Class Fund —To account for the operation of recreational programs, activities, and special events offered to Euless citizens and other groups on a fee basis. Personnel by Division: None Assigned Services Levels: 8,000 7,000 6,000 5,000 4,000 3,000 2,000 1,000 FY2018 Memberships FY2019 7,000 6,000 5,000 4,000 3,000 67274 2,000 3, 4 1,000 0 FY2020 FY2018 Class Registrations FY2019 FY2020 105 THE CITY OF Arbor Daze Fund Location & Hours of Operation: Special Event Location and Times See City Website Mission: To promote the planting of trees and teach families the importance of trees in a community. To continue Euless' commitment to the Tree City USA and the National Arbor Day Foundation programs through planting, preserving, and educating. To provide a community event that benefits citizens, local businesses, and community organization by providing an opportunity to feature entertainment, products, and services to the festival attendees. Accomplishments FY2019-20: Fund Summary: Enterprise Funds Arbor Daze: Revenues Operating Expenses Use of Reserves Capital Expenses Actual Budget FY 19 FY 20 $ 60,717 $ $ 60,247 $ $ - $ $ - $ 80,000 $ 80,000 $ - $ $ • Received Tree City USA designation despite cancellation due to COVID. • Prepared over 3,000 trees to distribute at a later date. Objectives for FY2020-21: • Continue to provide a free community based event focused on tree preservation, • Ensure the City meets the expectations of Tree City USA. • Provide new and exciting attractions to keep the community engaged. Issues / Trends: • Hosting a safe large scale event while meeting COVID guidelines. • Continually increased pricing for equipment and services, Estimated FY 20 Proposed FY20 Budget to Budget FY21 Proposed FY 21 $ Diff % Diff. 4,407 $ 25,583 $ (54,417) (68%) 4,230 $ 80,000 $ - $ 54,417 $ 54,417 0% - $ - $ - 0% Services: Arbor Doze — To account for expenses related to the annual festival, funded by sponsorships and booth rentals. Personnel by Division: None Assigned Services Levels: Tree City USA 3,500 3,000 2,500 2,000 1,500 1,000 500 Trees Distributed 3,000 3,000 FY2018 0% FY2019 FY2020 106 Texas Star Golf Course Fund Location & Hours of Operation: 1400 Texas Star Parkway Daily - Times vary by season See City website Mission: To ensure a quality experience to all visitors to Texas Star Golf Course, Conference Centre, and / or Raven's Grille. Accomplishments FY2019-20: • Golfweek's Best 2020: Best Courses You Can Play, in Texas. • Rank as one of the top 5 Best Golf Courses in the Dallas area on, 55placeslcom. • Ranked in the top 15 of "The Best Texas Golf Courses" by texasgolf.com. • Top 100 Golf Courses — 2019 list of courses in Texas. • Raven's Grille maintained a consistent source of food service for the community throughout the pandemic. Objectives for FY2020-21: • Provide guests a safe environment for play and outstanding experience on the course through consistent and exceptional conditions during all seasons. • Provide safe and enjoyable dining experience for patrons of the Raven's Grille and Conference Centre while maintaining the desired cost of goods. • Increase visibility of the Golf Course and Conference Centre by continuing use of Texas Star Golf app and social media. Issues / Trends: • Increasing and maintaining a safe and sanitized environment for staff and guests. • Competition in the golf market continuing to increase with local golf clubs offering of green fee discounts, incentive cards, increased use of social media and adding apps to enhance their visibility. • Remolding and upgrading of local public and municipal courses adding additional competition in the market of high -end daily fee courses. • Lack of clothing and clubs sales in the Golf Shop due to discount store and sporting goods stores offering similar items. • Quality and reliable part-time and full time staff members for all areas of the course and clubhouse. • Increases in utilities, operational supplies, and labor cost. Budget Appropriation Operating 36% Transfers 14% Personnel 50% 107 Texas Star Golf Course Fund Fund Summary: Enterprise Funds Texas Star Golf Course: Revenues Operating Expenses Use of Reserves Capital Expenses Actual FY 19 $ 4,475,221 $ $ 4,505,249 $ $ 30,028 $ $ - $ Budget FY 20 4,694,475 4,688,712 Estimated FY 20 $ 4,095,602 $ 4,080,444 $ - Proposed Budget FY 21 $ 4,629,475 $ 4,606,455 FY20 Budget to FY21 Proposed $ Diff % Diff. $ (65,000) $ (82,257) (1%) (2%) 0% 0% Services: Non Departmental —This division administers activities and funds for various charges that are not defined or not directly related to any specific division of the golf course operation, such as electrical costs and insurance. The costs of providing general management to the operation is also a cost of this division. Course Maintenance — To maintain the golf course at the highest possible standards. To provide the best possible golfing experience In the area. To bring recognition to the City of Euless via Texas Star Golf Course. Pro Shop —Look for opportunities to market Texas Star locally and encourage local businesses to advertise with us. Draw local, State, and National Golf Programs to Texas Star as their host location for events. Provide favorable first impression opportunities in the Pro Shop for all guests and members. Increase golf participation for juniors and women through programs and clinics. Offer patrons high quality golf equipment, Texas Star logo apparel, and skill clinics. Food & Beverage —To provide quality food and beverage service to Raven's Grille guests in a timely and professional manner. Provide quality food and beverage service to guests on the golf course. To enhance the overall Texas Star experience for all guests. Conference Centre - To provide a versatile, first-class conference venue that reflects the pride of Euless. To market a beautifully maintained facility that provides excellent service and professionalism, while continuously striving to go beyond the expectations of guests. Personnel by Division: Golf Non -Departmental Golf Course Maintenance Golf Pro Shop Golf Food and Beverage Golf Conference Centre TOTAL GOLF COURSE FUND Services Levels: Total Paid Rounds 2,557 33,000 32,500 32,000 31,500 31,000 30,500 30,000 FY2018 32,016 FY2019 FY 18/19 ACTUAL 0.75 4.00 2.50 3.00 1.50 11.75 30,860 FY2020 250 200 150 100 50 FY 19/20 BUDGETED 0.75 4.00 2.50 3.00 1.50 11.75 FY 19/20 ESTIMATED 0.75 4.00 2.50 3.00 1.50 11.75 FY 20/21 BUDGETED 0.75 4.00 2.50 3.00 1.50 11.75 Average Monthly Memberships FY2018 FY2019 FY2020 • Individual • Corporate 108 Texas Star Sports Complex Fund Location & Hours of Operation: Parks at Texas Star North 1375 W Euless Blvd. Seasonal Hours Parks at Texas Star 1501 S Pipeline Rd. Seasonal Hours Mission: To provide and promote recreation and leisure opportunities that enhance the quality of life in the community; to provide a safe and aesthetically pleasing athletic complex for the citizens in the most cost efficient manner possible; to satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle by providing opportunities for participation in youth sports at all skill levels; to provide quality youth baseball programs to players from around the metroplex, state, and country; to provide an outstanding baseball and softball complex for patrons. Accomplishments FY2019-20: • Began construction on the Parks at Texas Star Phase VII renovation project. • Successfully coordinated and executed summer baseball league and tournament play as well as facilitated BESA soccer season after being postponed due to COVID-19. Objectives for FY2020-21: • Complete construction of Phase VII and increase overall participation in youth baseball, • Continue to work with outside entities to increase overall participation in youth sports offered at the Parks at Texas Star. Issues / Trends: • Limited part-time hours due to constraints of health care laws. • Additional workload required to coordinate and successfully run the Texas Star Sports Complex. • Increased competition in hiring part-time workers at a competitive wage. Budget Appropriation Operating 57.9% Personnel '‘, 37.8% Transfers 4.3% 109 Texas Star Sports Complex Fund Fund Summary: Enterprise Funds Texas Star Sports Complex: Revenues Operating Expenses Use of Reserves Capital Expenses Actual FY 19 $ 1,212,218 $ $ 955,082 $ $ - $ $ 64.899 $ Budget FY 20 767,100 $ 684,522 $ 53,000 $ 53,000 $ Estimated FY 20 698,657 $ 641,090 $ 53,000 $ Proposed Budget FY 21 885,000 725,564 FY20 Budget to FY21 Proposed $Diff % Diff. $ 117,900 15% $ 41,042 6% $ (53,000) (100%) $ (53,000) (100%) Services: Texas Star Sports Complex —The Texas Star Sports Complex Fund is used to account for the operations and maintenance of nine multi purpose baseball / softball fields with onsite concessions, one large pavilion, two oversized BBQ grills, a playground, and picnic tables. Personnel by Division: Texas Star Sports Complex Services Levels: 2,500 2,000 1,500 1,000 500 Softball World Teams FY2018 FY2019 FY2020 FY 18/19 ACTUAL 1.50 League Tournament FY 19/20 BUDGETED 1.50 1,200 1,000 800 600 400 200 FY 19/20 ESTIMATED 1.50 FY 20/21 BUDGETED 1.50 Athletic Complex Teams FY2018 FY2019 FY2020 ■ League MI Tournament 110 THE CITY OF EULESS Special Revenue Funds SPECIAL REVENUE FUND SUMMARY ACTUAL BUDGET FY2018-19 FY2019-20 BEGINNING FUND BALANCE REVENUES Property Tax Gross Receipts Tax General Sales Tax Selective Sales Tax Fines/Fees License/Permits Interest Income Intergovernmental Revenue Charges For Service Miscellaneous/Rental Income Other Financing Sources Revenues before Transfers Transfers from Other Funds TOTAL REVENUES TOTAL RESOURCES EXPENDITURES Personal Services Professional/Technical Services Contractual Services Utilities Maintenance Other Services/Contingencies Insurance General & Administrative Rebates/Incentives Supplies Capital Purchases (Equipment) Debt Service/Bank Charges Expenditures before Transfers Transfer to Other Funds TOTAL EXPENDITURES ENDING FUND BALANCE ESTIMATED BUDGET FY2019-20 FY2020-21 $ 12,163,524 $ 13,493,183 $ 13,493,183 $ 9,350,099 $ 1,318,467 $ 1,577,967 $ 109,122 $ 111,000 $ 8,381,199 $ 8,506,033 $ 15,638,908 $ 15,889,631 $ 1,192,447 $ 1,193,923 $ - $ $ 366,244 $ 259,500 $ 205,152 $ 56,960 $ $ $ 77,900 $ 73,580 $ 17,480 $ $ 27,306,919 $ 27,668,594 $ 38,627 $ 18,402 $ 27,345,546 $ 27,686,996 $ 39,509,070 $ 41,180,179 $ 4,708,510 $ 240,047 $ 104,789 $ 225,606 $ 49,306 $ 19,822 29,966 10,450,172 305,178 564,526 125,763 16,823,685 9,192, 202 26,015,887 13,493,183 $ 5,370,021 $ 264,455 $ 115,085 $ 288,000 $ 61,500 $ 217,000 $ 149,125 $ 10,411,984 $ 392,550 $ 3,104,334 $ 449,264 $ 20,823,318 $ 9,325,606 $ 30,148,924 $ 11,031,255 1,554,853 111,000 7,008,567 9,851,560 1,044,732 226,942 3,222,768 75,580 23,096,002 18,402 23,114,404 36,607,587 7,914,948 220,509 110,085 288,000 61,500 172,000 95,176 6,663,164 384,367 1,910,347 449,264 18,269,360 8,988,128 27,257,488 9,350,099 The majority of the increase in fund balance in FY2021 is based on conservative projection balance levels in some of the funds impacted by COVID 19. $ 1,921,971 $ 105,000 $ 7,366,273 $ 7,890,246 $ 1,161,956 $ 64,850 $ 50,995 $ 73,580 $ 18,634,871 $ 13,066 $ 18,647,937 $ 27,998,036 $ 4,835,370 $ 252,685 $ 50,830 $ 288,000 $ 61,500 $ 172,000 $ 82,325 $ 5,400,145 $ 405,119 $ 1,555,842 $ 408,960 $ 13,512,776 $ 4,525,036 $ 18,037,812 $ 9,960,224 s and the replenishing fund 112 Hotel Occupancy Tax Fund Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To use Hotel/Motel occupancy tax revenue for the promotion of tourism and the convention and hotel industry within Euless. Accomplishments FY2019-20: • Funding was provided for Historical Preservation including Heritage Park Christmas and monthly open houses at the Heritage Park Museum, • Funding supported the Texas Star Conference Centre operations. • The annual Arbor Daze festival was cancelled due to COVID 19, so full funding was not needed. Fund Summary: Special Revenue Funds Hotel/Motel: Revenues Operating Expenses Use of Reserves Capital Expenses Objectives for FY2020-21: • Continue to design and implement creative ways to preserve the City's heritage and promote tourism while significant reductions in revenues. • Continue to offer first class conference facility for social and business events. Issues / Trends: • The impact of the COVID-19 worldwide pandemic on the travel industry significantly decreases revenue projections. • Increased number of area venues competing for events. • Expanding awareness of Heritage Museum and City's history. Budget Appropriation Conference Center 72% Actual Budget FY 19 FY 20 $ 853,718 $ $ 767,807 $ $ �$ $ - $ 1,229,500 897,107 400,000 400.000 Historic Preservation/Other 3% Rebates / Incentives 25% Estimated FY 20 $ 649,190 $ 616,650 $ 292,460 $ 325,000 Proposed Budget FY 21 $ 532,338 $ 524,174 FY20 Budget to FY21 Proposed $Dill %Diff. $ (697,162) (57%) $ (372,933) (42%) $ (400,000) (100%) $ (400,000) (100%) Services: Hotel Occupancy Tax Fund — To preserve and promote awareness of local heritage and demonstrate how history defines current culture and provides a bridge between yesterday, today, and tomorrow. To provide a versatile, first-class conference venue that reflects the pride of Euless. Personnel by Division: None Assigned 113 Euless Development Corporation (EDC) Fund Location & Hours of Operation: 201 N Ector Dr. Mon Fri, 8 a.m. — 5 p.m. Mission: The EDC AC Sales Tax Fund is used to account for YC sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. Accomplishments FY2019-20: • Facilitated various projects within the Glade Parks, Founders Parc, Riverwalk Planned Developments, and E, Harwood Rd. • Completed playground install at Heritage Park. • Completed redevelopment of JA Carr Park. • Successfully pivoted the library service model to curbside and digital services in response to the COVID pandemic. • Planned, prepared, and executed the library move from the Westpark temporary location to the remodeled Ector location. Objectives for FY2020-21: • Continue to create and promote high quality leisure programs to meet the needs of a diverse population. • Continue to offer quality park experiences for the citizens of Euless. • Successfully reopen the library after an extended closure due to the COVID pandemic. Issues / Trends: • Limited part-time hours due to constraint of healthcare laws affects the ability to hire quality part-time staff. • Library service has changed significantly due to COVID, and we will see our services impacted until a vaccine is widely available. Budget Appropriation Personnel 50% Capital 11% Transfers 5% Rebates / Incentives 6% Operating 28% 114 Euless Development Corporation (EDC) Fund Fund Summary: Proposed FY20 Budget to Special Revenue Actual Budget Estimated Budget FY21 Proposed Funds FY 19 FY 20 FY 20 FY 21 $ Diff % DIff. EDC'/20 Sales Tax: Revenues $ 5,475,348 $ 5,543,964 $ 4,745,804 $ 4,985,335 $ (558,629) (10%) Operating Expenses $ 3,631,251 $ 4,714,162 $ 4,143,889 $ 4,671,893 $ (42,269) (1%) Use of Reserves $ - $ 2,448,109 $ 1,418,703 $ 794,757 $ (1,653,352) (68%) Capital Expenses $ 946.750 $ 2,448,109 $ 2,020,618 $ 794,757 $ (1,653,352) (68%) Services: Parks —To provide a safe and aesthetically pleasing park system for the citizens of Euless in the most cost effective manner possible. To satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle. To provide parks and leisure opportunities for all citizens. To provide a comprehensive parks system through the use of an updated Parks Master Plan. To identify and apply cost saving measures where feasible. To provide services necessary to upkeep, develop, and maintain all parks within the City. Library — To serve the continuing informational, educational, cultural, and leisure needs of residents of all ages. To provide the community with the best possible materials in various formats. To promote the joy of reading and learning. The primary role of the Euless Public Library is to act as an Independent Learning Center by supporting people of all ages pursuing a program of learning. Additional roles are Popular Materials Library, Preschoolers' Door to Learning, and provider of other specialized resources such as small business assistance, young adult materials, and electronic resources. Economic Development — Encourage and facilitate activity that brings sales tax generating businesses to the community. Implement the best practices available to market Euless properties to the development community. Foster and promote Euless as a "Business Friendly" City with a one -stop permitting shop while serving as a member of the Development Services Group. Provide assistance and recommend financial incentives for projects where such assistance is necessary to stimulate private investment. Promote Euless businesses for City purchases. Personnel by Division: EDC - Parks EDC - Library EDC - Economic Development TOTAL EDC FUND FY 18/19 FY 19/20 FY 19/20 FY 20/21 ACTUAL BUDGETED ESTIMATED BUDGETED 13.25 13.25 13.25 13.25 10.00 10.00 10.00 10.00 1.00 1.00 1.00 1.00 24.25 24.25 24.25 24.25 115 Crime Control and Prevention District (CCPD) Fund Location & Hours of Operation: 1102 W Euless Blvd. Admin. - Mon — Fri, 8 a.m. — 5 p.m. Police Service 24/7 Mission: To provide the citizens of Euless professional, efficient police services. Increase staff efficiency, expand use of alternative policing methods, reduce response time, increase interaction between citizens and police, provide additional police space, expand current gang and juvenile intervention programs, expand Neighborhood Watch programs, and Citizen Volunteer Involvement. Accomplishments FY2019-20: • Maintained and improved officer training. • Purchased Professional Mobility Vehicles to provide additional positive engagement opportunities in shopping centers and city parks and in locations where a patrol vehicle is not usable. • Continued the EPIC (Euless Police Inspiring Champions) program and implemented the program at all elementary schools in the City of Euless. • Continued to maintain and improve technology to support the operations such as, data storage replacement, dispatch recorder replacement, livescan fingerprint replacement and building security video recorder and camera replacement. • Continued a successful Citizens Police Academy program. • Hosted a successful Open House and participated in various community events such as: Coffee with a Cop, National Night Out, Halloween Trunk or Treat Celebration and 6 Stones Night of Hope where the department was able to interact and engage with the citizens of the community, • Reconfigured events and operations to continuing engaging with the community and mitigating the COVID-19 pandemic health emergency. • Purchased new safety equipment for officers. • Continued to strengthen and cultivate relationships with local businesses and residential areas, as well as new developments. Objectives for FY20-21: • Develop new avenues for community Involvement. • Maintain and improve officer training. • Maintain Citizens Police Academy program. • Continue to increase community outreach. • Continue to evaluate and purchase safety equipment for officers as needed. • Continue to advance business and residential partnerships. • Continue to respond and mitigate the COVID-19 pandemic health emergency. Issues / Trends: • Cost of Equipment • Manpower Shortages • COVID-19 pandemic Budget Appropriation Operating 3% 116 Crime Control and Prevention District (CCPD) Fund Fund Summary• Proposed FY20 Budget to Special Revenue Actual Budget Estimated Budget FY21 Proposed Funds FY 19 FY 20 FY 20 FY 21 $ Diff % Dlff. CCPD 'Art Sales Tax: Revenues $ 2,691,484 $ 2,715,960 $ 2,206,668 $ 2,161,768 $ (554,192) (20%) Operating Expenses $ 2,606,076 $ 2,705,126 $ 2,651,914 $ 2,122,850 $ (582,276) (22%) Use of Reserves $ $ 520,711 $ 901,722 $ 82,835 $ (437,876) (84%) Capital Expenses $ 73,712 $ 520,711 $ 456.476 $ 82.835 $ (437,876) (84%) Services: CCPD Fund - The Crime Control and Prevention District (CCPD) %C Sales Tax Fund is used to account for %C sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. Personnel by Division: Crime Control and Prevention District Fund FY 18/19 FY 19120 FY 19/20 FY 20/21 ACTUAL BUDGETED ESTIMATED BUDGETED 19.00 19.00 19.00 15.00 117 Car Rental Tax Fund Location & Hours of Operation: 201 N Ector Dr, Mon -Fri, 8 a.m. — 5 p.m. Mission: The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction, and capital expenditures. Car rental taxes collected on Airport property are shared equally between the cities of Dallas, Fort Worth, and Euless. Accomplishments FY2019-20: • Provided funding for transfers to the General Fund to help maintain a stable tax rate for citizens. • Provided cash funding for redevelopment within the City, facility improvements, and projects identified in the Capital Improvement Program plan. Fund Summary: Special Revenue Funds Car Rental Tax: Revenues Operating Expenses Use of Reserves Capital Expenses Actual FY 19 Objectives for FY2020-21: • Provide funding for transfers to the General Fund to help maintain a stable tax rate for citizens. • Provide funding for redevelopment within the City. • Provide funding for projects identified in the Capital Improvement Program plan. Issues / Trends: • The impact of the COVID-19 worldwide pandemic on the travel industry significantly decreases revenue projections. • Revenues may be affected by ride sharing services. It is important to maintain flexibility in this fund so as not to become overly dependent on this revenue source for operations. Budget Appropriation Contingency 2% Transfers 23% Capital 6% $ 15,028,707 $ 11,860,242 $ 346,435 $ 3,514,900 Rebates / Incentives 69% Budget Estimated FY 20 FY 20 $ 14,840,131 $ 11,863,244 $ 3,581,159 $ 3.581,159 $ 9,355,305 $ 7,558,818 $ 1,728,215 $ 3.524,702 Proposed Budget FY 21 $ 7,395,408 $ 5,825,929 $ 1,253,466 $ 1.253,466 FY20 Budget to FY21 Proposed $ Diff $ (7,444,723) $ (6,037,315) $ (2,327,693) $ (2,327,693) % Dlff. (50%) (51%) (65%) (65%) Services: Car Rental Fund — Euless citizens authorized the levy of a motor vehicle tax on short term rentals. Funds derived from this tax may be spent for any general government purpose. This tax was approved by voters on November 2, 1999 and became effective February 1, 2000. These funds are used to maintain a stable tax rate, cash flow special projects and infrastructure improvements, and reduce or avoid debt issuance. Personnel by Division: None Assigned 118 Public Safety Special Revenue Funds Location & Hours of Operation: Police Administration 1102 W Euless Blvd. Mon -Fri, 8 a.m. — 5 p.m. Mission: To account for funds received from asset seizures that are dedicated solely for funding of police programs and capital expenditures. Fund Summary: Special Revenue Funds Police Seized Assets Fund: Revenues Operating Expenses Use of Reserves Capital Expenses Actual FY 19 $ 19,997 $ $ 33,181 $ $ 13,184 ' $ $ - $ Budget FY 20 4,000 $ 61,506 $ 57,506 $ - $ Accomplishments FY2019-20: • Funded cadet program. Objectives for FY2020-21: • Continue to provide funding for cadet program. Issues / Trends: • Legislative changes could adversely affect revenue stream. • Recruiting and retaining quality employees. Estimated FY 20 2,531 $ 61,506 $ 58,975 $ - $ Proposed Budget FY 21 1,000 34,104 33,104 FY20 Budget to FY21 Proposed $ Diff % Diff. (3,000) (27,402) (24,402) (75%) (45%) (42%) 0% Services: Police Seized Assets Fund accounts for proceeds from sale of seized assets that are dedicated solely for police expenditures. Personnel by Division: None Assigned Fund Summary: Special Revenue Funds Police Drug Fund: Revenues Operating Expenses Use of Reserves Capital Expenses Actual FY 19 $ 29,800 $ $ 12,128 $ $ - $ $ 11,320 $ Budget Estimated FY 20 FY 20 8,500 500 178,662 178,662 $ 12,328 $ 500 $ - Proposed Budget FY 21 $ 2,050 $ 500 $ 178,662 $ 178,662 FY20 Budget to FY21 Proposed $ Diff % Diff. $ (6,450) (76%) $ - 0% $ 0% $ 0% Services: Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests, Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Personnel by Division: None Assigned 119 Tax Increment Reinvestment Zone (TIRZ) & Public Improvement District (PID) Funds Location & Hours of Operation: 201 N Ector Dr, Mon -Fri, 8 a.m.— 5 p.m. Mission: To promote economic development by utilizing public/private partnerships that encourage quality growth within the City. Fund Summary: Special Revenue Actual Funds FY19 Glade Parks TIRZ: Revenues $ 1,641,646 $ Operating Expenses $ 1,130,268 $ Use of Reserves $ - r$ Capital Expenses $ - $ Midtown TIRZ: Revenues Operating Expenses Use of Reserves Capital Expenses Services: Glade Parks TIRZ is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of debt related to the infrastructure cost. Accomplishments FY2019-20: • Continued development of Lifestyle Center at Glade Parks. • Continued development of Founders Parc (Midtown). Objectives for FY2020-21: • Complete outlying development at Glade Parks, • Continue development of Founders Parc (Midtown). Budget Estimated FY 20 FY 20 1,851,647 1,143,966 $ 1,641,886 $ 1,143,966 $ - $ - Proposed Budget FY 21 1,832,232 1,138,167 FY20 Budget to FY21 Proposed $Diff %Diff. (19,415) (1%) (5,799) (1%) 0% 0% $ 51,724 $ $ - $ $ .$ $ - $ 100,009 $ 100,009 $ 399,989 $ 51,701 $ 51,701 $ 100,009 $ - $ - $ - $ - $ - $ - $ 299,980 300% 48,308 93% 0% 0% Midtown TIRZ is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of debt related to the infrastructure cost. Personnel by Division: None Assigned Fund Summary: Special Revenue Actual Budget Estimated Funds FY 19 FY 20 FY 20 Midtown PID: Revenues $ 1,115,183 $ 1,112,248 $ 994,247 $ 1,109,756 $ (2,492) (0%) Operating Expenses $ 1,097,769 $ 1,062,197 $ 1,062,197 $ 1,009,747 $ (52,450) Use of Reserves $ - $ - $ 67,950 $ - $ 0% Capital Expenses $ - $ - $ - $ - $ 0% Services: Midtown PID is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. Personnel by Division: None Assigned Proposed Budget FY 21 FY20 Budget to FY21 Proposed $ Diff % Diff. (5%) 120 Other Special Revenue Funds Location & Hours of Operation: 201 N Ector Dr. Mon -Fri 8 a.m. — 5 p.m. Mission: The Juvenile Case Fund provides funding for personnel and related costs incurred to prosecute juvenile cases. The Grant Fund properly accounts for the award of local, state, and federal funding to enhance City services, purchase capital equipment, and expand various programs. The Cable PEG (Public, Educational and Governmental) Fund properly accounts for funds that enhance and expand the City cable station. Fund Summary: Special Revenue Funds Juvenile Case: Revenues Operating Expenses Use of Excess Reserves Capital Expenses Actual Budget FY 19 FY 20 $ 83,738 $ $ 72,367 $ $ - $ $ - $ 86,675 85,618 37,000 37,000 Accomplishments FY2019-20: • Continued a diversion program which is a voluntary program designed to provide an option for law enforcement to refer juveniles for early intervention as an alternative to juveniles entering the criminal justice system. • Received grant for CARES Act Coronavirus Relief Fund, radio assistance program, library assistant program, and STEP program. • Funded equipment for expanded cable services during COVID-19 pandemic including more virtual and interactive services. Objectives for FY2020-21: • Continue to provide resources and programs to juvenile defendants. • Continue to apply for grant funding to enhance City services. • Continue STEP grant. • Continue to enhance and expand City cable station, Estimated FY 20 $ 55,485 $ 79,818 $ 25,333 $ 1,000 Proposed Budget FY 21 $ 54,000 $ 90,658 $ 72,658 $ 36,000 FY20 Budget to FY21 Proposed $ Diff % Diff. $ (32,675) $ 5,040 $ 47,325 $ 35,000 (38%) 6% 128% 95% Services: Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and operating costs required to process juvenile cases. Personnel by Division: Juvenile Case Fund FY 18/19 ACTUAL 1,25 FY 19/20 BUDGETED 1.25 FY 19/20 ESTIMATED 1.25 FY 20/21 BUDGETED 1.25 121 Other Special Revenue Funds Fund Summary: Special Revenue Funds Grant Fund: Revenues Operating Expenses Use of Reserves Capital Expenses Actual FY 19 $ 228,858 $ 228,451 Budget FY 20 Estimated FY 20 $ 71,362 $ 3,231,939 $ $ 71,362 $ 3,231,939 $ $ - $ - $ $ - $ - $ Proposed Budget FY 21 64,061 $ 64,061 $ - $ - $ FY20 Budget to FY21 Proposed $ Diff % Diff. (7,301) (7,301) Services: Grant Fund is used to account for grant funds and other restricted revenues received by the City. Expenses must be spent in accordance with the grant provisions. Personnel by Division: None Assigned Fund Summary' Special Revenue Actual Funds FY19 Cable PEG Fund: Revenues $ 125,343 $ Operating Expenses $ 29,665 $ Use of Reserves $ - $ Capital Expenses $ - $ Budget FY 20 123,000 120,000 206,794 206,794 Estimated FY 20 $ 119,012 $ 120,000 $ 207,782 $ 206,794 Proposed Budget FY 21 110,000 $ 110,000 $ FY20 Budget to FY21 Proposed $ Diff % Diff. (13,000) (11%) (10,000) (8%) (206,794) (100%) (206,794) (100%) Services: Cable PEG Fund Is used to account for a 1% fee collected from cable channel providers for expansion of the City's public, educational, and governmental channel. Personnel by Division: None Assigned 122 Internal Services Funds INTERNAL SERVICE FUND ACTUAL BUDGET ESTIMATED BUDGET SUMMARY FY2018-19 FY2019-20 FY2019-20 FY2020-21 BEGINNING FUND BALANCE $ 9,948,704 $ 11,402,341 $ 11,402,341 $ 17,332,690 REVENUES Property Tax Gross Receipts Tax General Sales Tax Selective Sales Tax Fines/Fees License/Permits Interest Income Intergovernmental Revenue Charges for Service Miscellaneous/Rental Income Insurance/Risk/Other Financing Sources Revenues before Transfers Transfer from Other Funds TOTAL REVENUES TOTAL RESOURCES $ $ $ $ $ $ $ - $ $ $ $ $ $ $ - $ $ $ $ $ - $ $ $ $ - $ $ 258,401 $ 120,000 $ 164,138 $ 60,000 $ 48,077 $ $ $ $ $ $ $ $ 869,543 $ 689,201 $ 689,201 $ 660,779 $ 6,572,119 $ 7,563,624 $ 8,208,964 $ 8,754,543 $ 7,748,140 $ 8,372,825 $ 9,062,303 $ 9,475,322 $ 2,396,842 $ 7,285,157 $ 6,897,246 $ 3,074,819 $ 10,144,982 $ 15,657,982 $ 15,959,549 $ 12,550,141 $ 20,093,686 $ 27,060,323 $ 27,361,890 $ 29,882,831 EXPENDITURES Personal Services $ 666,984 $ 872,743 $ 872,743 $ 858,352 Professional/Technical Services $ 225,342 $ 321,718 $ 321,718 $ 321,778 Contractual Services $ $ $ $ Utilities $ $ $ $ Maintenance $ 3,000 $ 13,500 $ 13,500 $ 13,500 Other Services/Contingencies $ 1,800 $ 288,367 $ 288,367 $ 314,367 Insurance $ 6,529,719 $ 7,160,605 $ 7,160,605 $ 6,772,532 General & Administrative $ $ 2,000 $ 2,000 $ 2,000 Rebates/Incentives $ $ $ $ Supplies $ 4,039 $ 10,375 $ 10,375 $ 10,375 Capital Purchases (Equipment) $ 1,235,299 $ 1,794,000 $ 1,359,892 $ 1,632,000 Debt Service/Bank Charges $ - $ - $ - $ Expenditures before Transfers $ 8,666,183 $ 10,463,308 $ 10,029,200 $ 9,924,904 Transfers To Other Funds $ 25,162 $ $ - $ - I TOTAL EXPENDITURES $ 8,691,345 $ 10,463,308 $ 10,029,200 $ 9,924,904 ENDING FUND BALANCE $ 11,402,341 $ 16,597,015 $ 17,332,690 $ 19,957,927 The projected increase in fund balance is expected mainly from the Equipment Replacements Fund where accumulated resources are used to replace existing equipment. 124 Vehicle / Equipment Replacement Fund Location & Hours of Operation: 1314 Royal Parkway Mon -Fri, 7 a.m. —4 p.m. Mission: To administer and procure funding for the replacement of vehicles and equipment owned, and/or leased, by the City of Euless. Accomplishments FY2019-20: • Continued to directly involve the departments in vehicle and equipment specifications for replacements approved in the budget. • Continued to improve vehicle depreciation schedule to more accurately reflect future purchase expense. • Created depreciation schedules for miscellaneous city assets for future funding and replacement. Fund Summary: Internal Service Funds Equipment Replacement: Revenue Operating Expenses Use of Excess Reserves Objectives for FY2020-21: • Continue exploration of alternative fuel options for fleet. Primarily electric vehicles and hybrid systems. • Continued enhancement of miscellaneous asset depreciation schedules. • Broadened use of bio diesel in fleet. Issues / Trends: • EV vehicle inclusion in the City's fleet and the availability of charging facilities at city facilities. Proposed Actual Budget Estimated Budget FY 19 FY 20 FY 20 FY 21 $ 2,115,312 $ 6,924,657 $ 7,226,224 $ 4,222,819 $ 1,133,359 $ 1,634,500 $ 1,370,392 $ 1,472,500 $ - $ - $ - $ - FY20 Budget to FY21 Proposed $ Diff % Diff. $ (2,701,838) (39%) $ (162,000) (10%) $ Services: Vehicle / Equipment Replacement Fund The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. Personnel by Division: None Assigned 125 Insurance / Benefits Fund Location & Hours of Operation: 201 N Ector Dr, Mon -Fri, 8 a,m. — 5 p.m. Mission: To provide City employees with a competitive benefits program at the most cost-effective price to the employees and to the City. Our mission is to ensure our employees are receiving quality service and that all issues are satisfactorily resolved in a timely manner, Accomplishments FY2019-20: • Evaluated the medical, pharmacy and dental benefit plans. Implemented changes as needed to be more cost effective while continuing to provide quality medical care and services, • Responded to and made changes to the medical benefits in response to the governmental guidelines and rules that resulted from COVID, • Provided an Open Enrollment Video that allowed employees to learn more about the changes taking place and highlighted key benefit programs that will assist them in the upcoming year. • Provided employees with the opportunity to make mid -year Flexible Spending Changes in response to the impact COVID has made on medical and childcare expenses. • Provided employees with periodic e-mails that highlighted updates, key benefit areas, or ways to better use or navigate their benefits. • Immunized employees, retirees, and eligible dependents with flu vaccine. Objectives for FY2020-21: • Evaluate medical, pharmacy, and dental benefit plans and identify changes that will be more cost effective while continuing to provide quality medical care and services. Issues / Trends: • Health care costs continue to rise and will require continued monitoring of all expenses and development of cost containment measures. Budget Appropriation Personnel 2% 4111 Operating 98% 126 Insurance / Benefits Fund Fund Summary: Proposed FY20 Budget to Internal Service Actual Budget Estimated Budget FY21 Proposed Funds FY 19 FY 20 FY 20 FY 21 $ Diff % Diff. Insurance: Revenue $ 6,942,518 $ 7,704,525 $ 7,704,525 $ 7,282,014 $ (422,511) (5%) Operating Expenses $ 6,232,226 $ 7,631,683 $ 7,631,683 $ 7,253,937 $ (377,746) (5%) Use of Reserves $ - $ - $ - $ - $ 0% Capital Expenses $ - $ - $ - $ - $ - 0% Services: Insurance/Benefits Fund - To account for both City and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. Personnel by Division: Health Insurance Fund Services Levels: 1,000 800 600 400 200 FY 18/19 FY 19/20 FY 19/20 FY 20/21 ACTUAL BUDGETED ESTIMATED BUDGETED 1.00 1.00 1,00 1.00 Covered Lives Flex Participants FY2018 FY2019 FY2020 Retirees Dependents Employees 170 165 160 155 167 150 158 155 145 FY2018 FY2019 FY2020 127 Risk / Workers' Compensation Management Fund Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p,m. Mission: The Risk/Workers' Compensation Management Department's mission is to identify, analyze and control risks; to administer and evaluate liability insurance programs; to ensure cost effectiveness; to conduct educational safety programs; and to monitor and ensure compliance with mandates established by the City of Euless, State of Texas and US Government. The departments goal is to protect the City's assets and resources by minimizing the Internal and external exposures and associated risks, and to respond in a timely manner to the information needs of citizens, staff, and employees. The mission of the Workers' Compensation Insurance fLnction of the Human Resources Department is to ensure, through pre -placement physicals, all new employees are capable of performing the essential functions of the job for which they are hired; to administer the occupational injury program; and to provide instructional training in safe and efficient performance of job duties. To provide cost-effective medical treatment through occupational injury/illness program, with the objective of facilitating the timely return to work of those employees who have been injured or become ill on the job. Accomplishments FY2019-20: • Presented monthly safety education programs including workers' compensation training to new hires. • Routinely monitored motor vehicle records. • Administered routine random drug and alcohol tests as required by the Department of Transportation (DOT) and internal policy. • Continued emphasis to ensure compliance with the American's with Disabilities Act (ADA). • Ensured all job descriptions are compliant with the requirements of the ADA. • Ensured departments hold safety -training meetings, • Continued to investigate and settle property claims in a timely manner. • Lowered claims handled by Texas Municipal League (TML) and handled more in-house. This trend continues annually. • Continued emphasis on compliance with ADA and compiled ADA Transition Plan. • Decreased TML insurance coverage contribution by 22%. • Provided immunizations and vaccinations for employees. Objectives for FY2020-21: • Focus on training in areas with greatest risk per safety inspections. • More hands-on training and observation collaborating with all departments. • Ensure all job descriptions are compliant with the requirements of the ADA. • Continue to produce management reports to bring attention to causes and types of injuries for prevention purposes. • Ensure departments hold safety training meetings. Issues / Trends: • Property claims cost will continue to rise due to inflationary trends. • Workers compensation premiums expected to rise due to prior experience. • Expect Auto and Law enforcement liability and contribution to increase due to recent claim activity. Budget Appropriation Operating 79% Personnel 7% Capital 14% 128 Risk / Workers' Compensation Management Fund Fund Summary: Proposed FY20 Budget to Internal Service Actual Budget Estimated Budget FY21 Proposed Funds FY 19 FY 20 FY 20 FY 21 $ Diff % Diff. RiskIWC Management: Revenue $ 1,087,152 $ 1,028,800 $ 1,028,800 $ 1,045,308 $ 16,508 2% Operating Expenses $ 1,223,658 $ 1,027,125 $ 1,027,125 $ 1,028,467 $ 1,342 0% Use of Reserves $ 238,608 $ 170,000 $ - $ 170,000 $ 0% Capital Expenses $ 102.102 $ 170,000 $ - $ 170,000 $ 0% Services: Risk/Workers' Compensation Management Fund - The Risk Management Fund is used to account for the program(s) used for workers' compensation, general liability, and property claims, Personnel by Division: Risk/Worker's Compensation Management Fund Services Levels: Workers' Comp Claims i fr 70 60 50 40 30 20 10 In -House TML 43 FY2018 FY2019 FY 18/19 FY 19/20 FY 19/20 FY 20/21 ACTUAL BUDGETED _ ESTIMATED BUDGETED 0.50 0.50 0.50 0.50 FY2020 80 70 60 50 40 30 20 10 8 FY2018 Risk Claims FY2019 ■ In -House ■ TML FY2020 129 THE CITY OF EULESS Capital Improvements CAPITAL PROJECTS FUND SUMMARY BEGINNING FUND BALANCE REVENUES Property Tax Gross Receipts Tax General Sales Tax Selective Sales Tax Fines/Fee/Penalties License/Permits Interest Income Intergovernmental Revenue Charges for Services Miscellaneous/Rental Income Other Financing Sources Revenues before Transfers Transfers from Other Funds TOTAL REVENUES TOTAL RESOURCES ACTUAL BUDGET ESTIMATED BUDGET FY2018-19 FY2019-20 FY2019-20 FY2020-21 $ 29,934,924 $ 44,755,051 $ 44,755,051 $ 8,162,249 $ $ $ $ $ - $ $ $ $ - $ $ $ $ - $ $ - $ $ $ 392,886 $ 400,484 $ 481,029 $ $ $ - $ $ 1,045,260 $ - $ 541,317 $ $ 260,573 $ 346,191 $ 163,841 $ $ 580,093 $ - $ 413,650 $ $ 45,223 $ - $ 47,234 $ $ 23,612,037 $ 11,714,810 $ 13,176,004 $ 5,500,000 $ 25,543,186 $ 12,453,887 $ 14,742,530 $ 5,981,029 $ 7,216,841 $ 6,595,029 $ 7,035,631 $ 3,383,000 $ 32,760,027 $ 19,048,916 $ 21,778,161 $ 9,364,029 $ 62,694,951 $ 63,803,967 $ 66,533,212 $ 17,526,278 EXPENDITURES Personal Services $ - $ - $ - $ I Professional/Technical Services $ 574,249 $ 1,121,920 $ 3,392,687 $ I Contractual Services $ 61,238 $ - $ 269,224 $ I Utilities $ 100,000 $ 100,000 $ 100,000 $ IMaintenance $ - $ - $ - $ Other Services/Contingencies $ 100,303 $ 825,658 $ 1,218,831 $ Insurance $ - $ $ - $ General & Administrative $ 262 $ - $ - $ Rebates/Incentives $ 3,552,057 $ 25,000 $ 1,143,904 $ 25,000 Supplies $ 32,142 $ 25,000 $ 72,556 $ 25,000 Capital Improvements Projects $ 12,853,040 $ 17,080,035 $ 51,317,346 $ 9,419,029 Debt Service/Bank Charges $ 258,438 $ 312,840 $ 264,141 $ Expenditures before Transfers $ 17,531,729 $ 19,490,453 $ 57,778,689 $ 9,758,029 Transfer to Other Funds $ 408,171 $ 592,274 $ 592,274 $ 120,844 TOTAL EXPENDITURES $ 17,939,900 $ 20,082,727 $ 58,370,963 $ 9,878,873 ENDING FUND BALANCE $ 44,755,051 $ 43,721,240 $ 8,162,249 $ 7,647,405 138,000 I -I 100,000 I -I 51,000 Capital Projects are funded over the life of the project. Unspent appropriations roll over from year to year until the project is complete. Most appropriations will be spent by the end of the fiscal year, with the exception of escrow funds and impact fees. 131 CAPITAL IMPROVEMENT PROGRAM The Capital Improvement Program (CIP) is a process by which the City designs a multi -year plan for major capital expenditures. Due to the tremendous growth of the capital projects program, and the amount of detail required for these projects, a separate document is provided for the Capital Improvement Program. Generally the CIP includes improvements that are relatively expensive, are non -recurring, have a multi -year useful life, and like capital outlay items, result in fixed assets. These include the construction and acquisition of new buildings, additions to or renovations of existing buildings, construction of streets, drainage improvements, land purchases, and water and wastewater utility lines. This is a very progressive process, with projects being added and deleted from the funded and unfunded lists as they move through the project completion phase. A. Preparation — The City's capital budget will include all capital project funds and all capital resources. The budget will be prepared annually in conjunction with the operating budget. The capital budget will be compiled by the Finance Director with the involvement of all required City departmental project managers. Integration of the fiscal impact of capital improvements on the operating budget will be monitored. B. Definition — Facilities include any structures or properties owned by the City, the land upon which the facility is situated for the provision of City services, and the initial furniture, fixtures, equipment, and apparatus necessary to put the facility in service. Facilities include, but are not limited to the following: administrative offices, parks, service centers and storage yards, recreation centers, libraries, fire stations, jails and courts, and water and sewer related structures. C. Infrastructure — Includes permanently installed facilities, generally placed underground or at grade, which form the basis for the provision of City services. Typically included are thoroughfares, bridges, water and wastewater lines, drainage channels, and storm sewers. D. Control — All capital project expenditures must be appropriated in the capital budget. The Finance Department must certify the availability of such appropriations or the availability of resources so an appropriation can be made before a capital project contract is presented by the City Manager to the City Council for approval. E. Program Planning — The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be determined, so that these costs can be considered in the operating budget. F. Alternate Resources — Where applicable, assessments, impact fees, pro-rata charges, or other user -based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small citywide drainage projects. Single large drainage projects will be funded by debt. G. Debt Financing — Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. H. Infrastructure Maintenance — The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually. Reporting — Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. 132 CITY OF EULESS CAPITAL IMPROVEMENT PROJECTS DATE: June 25, 1991 PREPARED BY: Finance Department Rev. July 15, 1992 RE: Capital Improvements APPROVED BY: City Manager PURPOSE Pursuant to City of Euless Charter, Article VII, Section 2, Paragraph (5) and (6), the City Manager's Office will present annually a statement of capital expenditures for the next fiscal year and provisions for financing, as well as a five-year project listing. II. SCOPE & NECESSARY ELEMENTS All City improvements to be considered by City Council will be presented utilizing these guidelines. Proper planning, consistency, and uniformity will provide better format for public consumption of information. Initial Necessary Elements: 1. Project Name or Title 2. Estimated cost of an improvement project 3. Anticipated method of funding 4. Some form of priority rating 5. Scheduling fiscal year 6. Account number to which the project is to be charged III. RESPONSIBILITIES & TYPES OF PLANS Water Proiects — Any project intended to improve or expand the water production and distribution system, capabilities, or facilities of the City of Euless is a water project. Responsibility rests with the Public Works Department. Wastewater Proiects — Any project that is intended to improve, expand, or extend some portion of the wastewater collection system or the wastewater treatment facilities of the City of Euless. Responsibility rests with the Public Works Department. Park Proiects — Improvements and additions to the City Park and open -space system. The responsibility rests with the Community Services Department. Traffic Control Proiects — Improvements and additions to the City traffic control system including signal relocation, upgrading and new installation and other devices for improving traffic control represents Traffic Control projects. Responsibility rests with the Engineering Department. Street Proiects — These projects include the construction or major redevelopment of streets and thoroughfares, which include project engineering and drainage improvements incidental to the thoroughfare improvement. Responsibility rests with the Public Works Department. Drainage Projects — This category includes new development drainage, major drainage, and designated project drainage independent from street construction, and thus separate and distinct from drainage incidental to street or thoroughfare improvements. Responsibility rests with the Public Works Department. 133 Golf Projects — This project type includes the sites, planning and construction of Golf Course facilities, including course, driving range, maintenance, and clubhouse. This facility is normally a one-time project. Responsibility rests with the Community Services Department. Athletic Complex — These projects include the construction of all recreational facilities, including volley ball, soccer fields, youth baseball fields, concessions, and batting cages. Responsibility rests with the Community Services Department. Softball — These projects include land acquisition, renovations/improvements, and additions to the softball complex and related facilities of the City of Euless. Responsibility rests with the Community Services Department. Half -Cent Sales Tax — These projects include the construction of a new library, additions to park facilities and park improvements, and economic development related projects. Responsibility rests with the City Manager and respective departmental directors. Fire — Fire projects are those which involve the renovation, acquisition or construction of equipment or facilities for fire protection. Responsibility rests with the Fire Department. CATEGORIZED GUIDELINES FOR CLASSIFYING PROJECT: Land — All expenditures for the acquisition of land (for the purpose of long-term use by the City) should be included. Payments of damage claims arising from the taking of or the use of the land as well as the acquisition in fee simple would be included. Structures — All expenditures for the structures, including not only construction costs, but also architectural, engineering, legal and related expenses would be included. However, small structures of relatively nominal value, such as a metal storage shed, would be excluded from the C.I.P. As a general rule of thumb, somewhere in the range of $25,000 is considered the minimum structure cost for inclusion in the C.I.P., and it should have an expected useful life of at least ten years. Machinery — All expenditures for machinery that is a part of structures at the time of initial acquisition or construction of the structure should be included. Additionally, expenditures for machinery which constitute a substantial upgrading or renovation of an existing structure should be included. A general rule of thumb for C.I.P. inclusion for such machinery outlays is a minimum cost of approximately $10,000 and an expected useful life of ten years. Vehicular Eauipment — Vehicular equipment is not generally considered appropriate as an item for the C.I.P. due to the relatively nominal unit cost and short life. However, heavy equipment may be included using the machinery and equipment guidelines: $25,000 minimum cost and at least ten years of expected useful life. Furnishing and Office Equipment — The total furnishings for a new facility addition may constitute a C.I.P. item. Each such case must be considered individually. However, the machinery and equipment rule of thumb of ten years minimum expected useful life and $10,000 cost (total furnishing cost for new facility or addition) may be used as a general guideline. Office equipment is not considered a proper C.I.P. item. Thoroughfares and Utility Lines — All expenditures for thoroughfare and utility line construction, engineering, legal and related expenses should be included. Preliminary Plans, Investigation and Studies — For many projects, substantial sums are required for preliminary plans, investigations and studies. Ordinarily, such inquiries (if aimed at possible capital outlays of the charter that would be admitted to the C.I.P. under the previous categories) would be included in the capital program. 134 Landscaping — All landscaping expenditures for new or existing facilities may qualify as a C.I.P. item. Each case will be considered individually. As a rule of thumb, costs of approximately $10,000 are considered. Grant -In -Aid Items — All expenditures of grant, matching or participating moneys from other governmental entities or private contributors (Foundations) which are expended in conjunction with City funds for Capital Improvements Projects. IV. DEFINITIONS Definition of Program - A Capital Improvement Program is a list of public physical improvements scheduled over a period of time taking project priority and financial capability into account. Definition of Capital Improvement - Any major non -recurring expenditure or any expenditure for physical facilities of government, such as cost for acquisition of land or interest in land; construction of buildings or other structures, including additions or major alterations; construction of highways or utility lines; fixed equipment; landscaping and similar expenditures. Webster's Definition of "Proiect" - "A specific plan or design; scheme; an idea; a planned undertaking; a large usually government -supported undertaking." V. PROCEDURES In conjunction with the annual operational budget cycle, input will be received from appropriate departments by the City Manager's Office for inclusion in the C.I.P. budget for presentation to City Council. 135 CURRENT CAPITAL PROJECTS FUNDS Water and Wastewater Construction Fund — Used to account for the financing and construction of various water and sewer mains. Proceeds are from the sale of revenue bonds, contributions from other agencies, capital recovery fees, and water and sewer operating transfers. Water Impact Fee Fund - Used to account for the construction of projects funded by the water impact fees. These funds are legally restricted to items identified in the water impact fee study. Wastewater Impact Fee Fund - Used to account for the construction of projects funded by the wastewater impact fees. These funds are legally restricted to items identified in the wastewater impact fee study. Drainaae Improvement Fund — Used to account for the financing and construction of various drainage projects. Proceeds are from the sale of drainage revenue bonds and monthly billings. Texas Star Sports Complex Capital Fund — Used to account for the financing, renovation, and construction of the sports facilities projects. Proceeds are from inter -fund transfer, operating reserves, gas royalties, and interest income. Texas Star Golf Course Capital Fund — Used to account for the financing and construction of capital improvements at the golf course, clubhouse, and conference center. Proceeds are from gas royalties, excess reserves, and interest income. Street Construction Fund — Used to account for the financing and construction of various street infrastructures. Proceeds are from the sale of general obligation bonds, certificates of obligation, contributions from other agencies, and accumulated cash reserves. General Construction Fund — Used to account for bond proceeds and accumulated cash reserves related to general facility improvements such as fire stations and campus improvements. Car Rental Tax Capital Proiects Fund — Used to account for any ongoing projects or construction projects funded from this revenue source. EDC Capital Fund — Used to account for the financing and construction of Euless Development Corporation approved projects, currently include Parks, Library, and Economic Development. Proceeds are from the sale of revenue bonds, sales tax collections, and interest earnings. Redevelopment Fund- Used to account for any land acquisition and revitalization projects designed to enhance the development of deteriorating areas throughout the community. Developer Contribution (Escrow) Fund- Used to account for funds received for the purposes of making new and future improvements to various development areas within the City. Midtown Development Fund- Used to account for the financing and construction of various street, water, wastewater, drainage, and other infrastructure improvements in the area generally known as Midtown on the south side of State Highway 183. This fund will be used to account for proceeds from the sale of certificates of obligation. 136 CITY OF EULESS CAPITAL IMPROVEMENT PROGRAM The City of Euless has developed and produced under separate cover a Capital Improvements Program. This program is reviewed annually to reflect changing priorities. It provides a framework for identifying capital requirements, scheduling projects over multiple years, coordinating related projects, and identifying future fiscal impact. This document details all capital projects that have been identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4) requires "A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing." Section 2 (5) further requires "A list of capital projects which should be undertaken within the five (5) next succeeding years." Excerpts from the Capital Improvements Program publication have been summarized in the Operating Budget document for your convenience. Formal City Council Adoption of the Capital Improvement Program indicates the City's commitment to the plan, but does not in itself authorize expenditures. The necessary funding mechanisms must be adopted each year to pay for the improvements. Each year, the Capital Improvement Program includes a thorough review process similar to the operating budget. A Capital Improvement Program Fund Balance Summary has been provided that reflects all resources currently available and projected resources for the upcoming budget year. This summary reflects capital expenditures that were approved during the budget process, lists all capital projects presented during FY2020-21 for approval, and verifies that resources are currently available to fund all these projects. As projects are approved by the City Council, they will be moved from the "Unfunded" section of the Capital Improvement Program to the "Funded" section. Summaries of Funded and Unfunded Projects have been provided in this section and each summary contains five major categories including Drainage Projects, Street Projects, Wastewater Projects, Water Projects, and Other Projects. Unfunded projects have been prioritized into three categories. Priority A indicates that the project was presented for the FY2020-21 budget. Priority B indicates that projects will be presented to Council within two to five years. Priority C indicates that projects will not begin for at least 5 years. For more detail information on capital projects and their possible impact on operating budgets refer to the Capital Improvements Program document. The following table summarizes budgets for Funded Projects. Unfunded Projects have also been summarized by category and priority. Drainage Street Wastewater Water Other Total Funded Funded Projects Unfunded Projects $ 2,117,011 $ 27,941,010 $ 3,240,930 $ 28,221,313 $ 50,900,484 Priority A $ -0- $ 1,000,000 $ 1,164,029 $ 476,000 $ -0- $ 2,640.029 Priority B $ -0- $ 4,250,000 $ 3,648,000 $ 1,943,000 $ 5,316,609 $ 15.157,609 Priority C TBD TBD TBD TBD TBD TBD $ 112,420.748 Total Unfunded Projects $ 17.797.638 137 Fund Balance Summary - Capital Estimated FY20 and Budgeted FY21 Capital Improvement Projects 'Beg. Working Capital FY20 FY20 Estimated Revenues FY20 Estimated Project Expenditures (Estimated Working Capital FY20 FY21 Budgeted Revenues FY21 Project Expenditures (Estimated Working Capital FY21 FY21 Projects FY2019 Street Reconstruction FY2021 Street Improvements Incentives Miscellaneous Park Improvements Park Irrigation 'Total FY21 Projects Total Available: Total Expenses: Total Available: Total Expenses: Developer's Escrow $2,240,942 28,138 2,269,080 50,000) (50,000) $2,219,080 0 2,219,080 0 0 $2,219,080 0 0 0 0 0 $0 EDC Streets Half -Cent CIP CIP $18,087,008 $1,338,183 1,443,676 4,648.942 19,530,684 5,987,125 (19.443,698) (5.867.503) (19,443,698) (5,867,503) $86,986 $119,622 6,500,000 250,000 6,586,986 369,622 (6,500,000) (250,000) (6,500,000) (250,000) $86,986 $119,622 5,500,000 0 1,000,000 0 0 25,000 0 200,000 0 25,000 $6,500,000 $250,000 General CIP $1,861,842 8,003,080 9,864,922 (7,860,006) (7,860,006) $2,004,916 I 0 2,004,916 0 0 $2,004,916 0 0 0 0 0 so I 138 Fund Balance Summary - Capital Estimated FY20 and Budgeted FY21 Capital Improvement Projects 'Beg. Working Capital FY20 FY20 Estimated Revenues 1 Midtown Car Rental Redevelopment Development Tax TSGC TSSC CIP CIP CIP CIP CIP $971,143 $69,475 $3,847,147 $49,952 $201,883 1.114.439 999,725 2,164,773 217,427 1,360 Total Available: 2,085,582 1,069,200 6,011,920 267,379 203,243 FY20 Estimated Project Expenditures (1.984.690) (1.069.200) L5,983,969) (253,788) (100,000) Total Expenses: (1,984,690) (1,069,200) (5,983,969) (253,788) (100,000) Estimated Working Capital FY20 $100,892 $0 $27,951 $13,591 $103,243 FY21 Budgeted Revenues 750,000 0 0 50.000 0 Total Available: 850,892 0 27,951 63,591 103,243 FY21 Project Expenditures (750,000) 0 {10,000) (50,000) 0 Total Expenses: (750,000) 0 (10,000) (50,000) 0 'Estimated Working Capital FY21 $100,892 $0 $17,951 $13,591 $103,243 I FY21 Projects Redevelopment 750,000 0 0 0 0 Entry Monument Sign Program 0 0 10,000 0 0 TSGC Misc. Improvements 0 0 0 50,000 0 'Total FY21 Projects $750,000 $0 $10,000 $50,000 $0 1 139 Fund Balance Summary - Capital Estimated FY20 and Budgeted FY21 Capital Improvement Projects (Beg. Working Capital FY20 FY20 Estimated Revenues Total Available: FY20 Estimated Project Expenditures W&WW CIP $11,834,301 2,657.216 14,491,517 (14 097 659) Total Expenses: (14,097,659) (Estimated Working Capital FY20 FY21 Budgeted Revenues FY21 Project Expenditures Total Available: Total Expenses: (Estimated Working Capital FY21 FY21 Projects Wastewater Line Replacement Wastewater Line Replacement-CDBG Meters/Transponders/Leak Detection Water and Wastewater Rehabilitation Water Line Replacement Reclaimed Water Line Extension Debt Payment TRA Payments Miscellaneous Drainage Improvements 'Total FY21 Projects Water Impact Fee $2,273,894 334,311 2,608,205 (376,024) (376,024) Wastewater Impact Fee $774,048 104,458 878,506 (100.000) (100,000) $393,858 $2,232,181 $778,506 1,714,029 2,107,887 0 0 2,232,181 778,506 (1.998.029) (120.844) (100,0001 (1,998,029) (120,844) (100,000) $109,858 $2,111,337 $678,506 683,000 0 0 481,029 0 0 158,000 0 0 200,000 0 0 476,000 0 0 0 120,844 0 0 0 100,000 0 0 0 $1,998,029 $120,844 $100,000 Drainage CIP $1,205,233 60,616 1,265,849 (1.184,426) (1,184,426) $81,423 I 100,000 181,423 (100,000) (100,000) $81,423 0 0 0 0 0 0 0 100,000 $100,000 140 Project Number Project Description DRAINAGE PROJECTS DR9903 IMisc. Drainage Improvements IDR1101 1Flooding Mitigation IDR1201 !Misc. Creek Maintenance (min bal $100,000) IFB9902 (Fund Balance - Drainage CIP Sub -Total Drainage Projects CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY Unfunded/ Budget as of Appropriation/ Budget as of Expended as Remaining Revised Project (Excess 5/31/19 Amendment 5/31/20 of 5/31/20 Funds Cost Estimates Funding) $ 1,197,011 $ 50,000 $ 1,247,011 $ 697,930 $ 549,081 $ 1,347,011 $ 100,000 $ 500,000 1 $ 1 $ 500,000 I $ 18,334 $ 481,666 I $ 500,000 $ - $ 270,000 I $ - 1 $ 270,000 $ 116,316 $ 153,684 I $ 270,000 $ 1 I I $ I $ 1 $ 1 $ $ 1$ $ (80,662 $ 1,967,011 1 $ 50,000 $ 2,017,011 $ 832,580 $ 1,184,431 $ 2,117,011 $ 19,338 STREET P ZOJECTS PS1203 Misc. Street Repairs (min bal $150,000) $ 926,500 $ $ 926,500 $ 831,176 $ 95,324 $ 926,500 $ PS1601 East Harwood Road Extension $ 100,000 $ - $ 100,000 $ - $ 100,000 $ 100,000 $ PS1802 FY2018 Street Reconstruction -Fuller Wiser Rd./Bear Creek Pkwy. $ 6,198,809 $ 71,520 $ 6,270,329 $ 6,140,526 $ 129,803 $ 6,270,329 $ PS1901 FY2019 Street Improvements $ 950,000 $ - $ 950,000 $ 948,589 $ 1,411 $ 950,000 $ PS1902 FY2019 Street Reconstruction-Piceline/Hiahland/Haijwood/Mills $ 12,464,572 $ 239,609 $ 12.704,181 $ 420,782 $ 12,283,399 $ 18,204,181 $ 5,500,000 PS1903 Misc. Screening Wall Repair $ 25,000 $ 25,000 $ 50,000 $ 1,293 $ 48,707 $ 50,000 $ - PS2001 FY2020 Street Improvements $ - $ 975,000 $ 975,000 $ 251,583 $ 723,417 $ 975,000 $ - PS2002 Glade Road Reconstruction -East of Highway 360 $ - $ 150,000 $ 150,000 $ - $ 150,000 $ 150,000 $ - PS2003 Traffic Signal -Cheek Sparger Road at Heritage Avenue $ $ 315,000 $ 315,000 $ 22,061 $ 292,939 $ 315,000 $ - FB9907 Fund Balance - Street CIP Sub -Total Street Projects 'WASTEWATER PROJECTS IWW0002 Misc. Wastewater Rehab (min bal $100,0001 $ 781,086 $ - $ 781,086 $ 671,303 I $ 109,783 $ 881,086 $ 100,000 WW0605 TRA Wastewater Pavments - Impact $ 1,080,000 $ 100,000 $ 1,180,000 $ 1,080,000 I $ 100,000 $ 1,280,000 $ 100,000 WW2001 FY2020 45th CDBG LR: Midway Park 2nd Addition Phase I $ - $ 444,244 $ 444,244 $ - 1 $ 444,244 $ 444,244 $ - WW2002 Line Replacement - Midway Park 3rd Addition Phase I $ $ 446,600 $ 446.600 $ 17,158 1 $ 429,442 $ 446.600 $ - WW2003 Line Replacement - North Main Street $ $ 189,000 $ 189,000 $ 7,438 I $ 181,562 $ 189,000 $ - FB9911 FB - Wastewater Impact (Restricted) Sub -Total Wastewater Projects $ $ $ $ $ $ $ (118,744) $ 20,664,881 $ 1,776,129 $ 22,441,010 $ 8,616,010 $ 13,825,000 I $ 27,941,010 I $ 5,381,256 1 I I � $ $ $ $ $ $ $ (741,977) $ 1,861,086 $ 1,179,844 $ 3,040,930 $ 1,775,899 $ 1,265,031 $ 3,240,930 $ (541,977) WATER PROJECTS WT0001 IMisc. Water Rehab (min bal $150,000) $ 953,511 $ $ 953,511 $ 795,631 $ 157,880 $ 1,053,511 $ 100,000 IWT0101 (Water Tank Debt Payment -Impact $ 4,982,088 $ 258,230 $ 5,240,318 $ 5,154,232 $ 86,086 1 $ 5,240,318 1 $ - WT0104 (Well Repairs $ 1,688,992 $ - $ 1,688,992 $ 1,635,244 $ 53,748 I $ 1,688,992 1 $ - WT0803 IMeters/Transponders/Leak Detection (annual transfer $158,000) $ 2,202,944 $ 158,000 $ 2,360,944 $ 1,292,853 $ 1,068,091 1 $ 2,518,944 1$ 158,000 WT1403 (Reclaimed Water Line Extension Debt Payment -Impact $ 720,889 $ 117,794 $ 838,683 $ 799,417 $ 39,266 1 $ 959,527 1 $ 120,844 WT1603 Misc. Valve Replacement (min bal $150,000) $ 390,000 $ 125,000 $ 515,000 $ 206,068 $ 308,932 1 $ 515,000 $ - WT1604 Reclaimed Water Line Extension Phase III $ 4,622.698 $ 27,507 $ 4,650,205 $ 3,843,272 $ 806,933 $ 4,650,205 $ WT1802 Well Replacement-Fuller/Far North $ 10,112,673 $ 1,042,143 $ 11,154,816 $ 5,641,417 $ 5,513,399 $ 11,154,816 $ WT2001 Line Replacement -Alexander Lane $ $ 440,000 $ 440,000 $ $ 440,000 , $ 440,000 $ - FB9910 FB - Water Impact (Restricted) FB9901 FB - Water & Wastewater CIP Sub -Total Water Proiects $ $ $ $ $ $ - $ (2,097.599) $ $ $ $ $ $ - $ (430,877)) $ 25,673,795 I $ 2,168,674 $ 27,842,469 $ 19,368,134 $ 8,474,335 $ 28,221,313 $ (2,149,632)1 Project Number Project Description CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY Unfunded/ Budget as of Appropriation/ Budget as of Expended as Remaining Revised Project (Excess 5/31/19 Amendment 5/31/20 of 5/31/20 Funds Cost Estimates Funding) OTHER AC1901 Texas Star Sports Complex Phase VII $ 150,000 $ 4,379,810 $ 4,529,810 $ 628,074 $ 3,901,736 $ 4,529,810 $ - CM0304 Entry Monument Sign Program $ 135,782 $ $ 135,782 $ 121,427 $ 14,355 $ 145,782 $ 10,000 0M0804 Redevelopment $ 4,227,621 $ 1,023,358 $ 5,250,979 $ 3,732,894 $ 1,518,085 $ 6,000,979 $ 750,000 CM1701 Municipal Plaza Improvements Phase II $ 266,733 $ $ 266,733 $ 68,756 $ 197,977 $ 266,733 $ - DV9901 EDC Incentive Funds $ 1,400,854 $ 25,000 $ 1,425,854 $ 1,351,148 $ 74,706 $ 1,450,854 $ 25,000 ED1002 EDC Contingency $ 250,000 $ 75,000 $ 325,000 $ 68,772 $ 256,228 $ 325,000 $ - ED1601 Midtown Development $ 16,417,980 $ $ 16,417,980 $ 15,348,780 $ 1,069,200 $ 16,417,980 $ FM1201 ADA/TAS Facility Improvements (min bal $75,000) $ 140,000 $ $ 140,000 $ 60,859 $ 79,141 $ 140,000 $ FM1708 Library Remodel $ 7,310,908 $ 236,000 $ 7,546,908 $ 6,540,576 $ 1,006,332 $ 7,546,908 $ - FM2006 Fire Station #1 $ $ 7,861,413 $ 7,861,413 $ 194,780 $ 7,666,633 $ 7,861,413 $ - GC1801 TSGC Misc. Improvements (min bal $150,000) $ 362,180 $ 115,000 $ 477,180 $ 361,028 $ 116,152 $ 527,180 $ 50,000 GC2003 Texas Star Slope Wall Protection Phase I $ $ 415,337 $ 415,337 $ $ 415,337 $ 415,337 $ - PR0720 Misc. Park Improvements (min bal $100,000) $ 918,253 $ 200,000 $ 1,118,253 $ 918,761 $ 199,492 $ 1,318,253 $ 200,000 PR0804 Park Irrigation $ 250,000 $ 25,000 $ 275,000 $ 213,032 $ 61,968 $ 300,000 $ 25,000 PR1917 Carr Park Improvements $ 1,688,831 $ 239,604 $ 1,928,435 $ 1,312,418 $ 616,017 $ 1,928,435 $ - PR2011 Wilshire Park Upgrades $ $ 1,725,820 $ 1,725,820 $ 13,135 $ 1,712,685 $ 1,725,820 $ - FB9906 FB-EDC CIP $ $ $ $ $ - $ - $ (117,357) FB9908 FB-Texas Star Sports Complex CIP $ $ $ $ $ - $ - $ (103,148) FB9909 FB-General CIP $ $ $ $ $ - $ - $ (286,004) FB9913 FB-Car Rental CIP $ $ $ $ $ - $ - $ (10,911) FB9916 FB-TSGC CIP $ $ $ $ $ - $ - $ (13,451) Sub -Total Other Projects $ 33,519,142 $ 16,321,342 $ 49,840,484 $ 30,934,440 $ 18,906,044 $ 50,900,484 $ 529,129 TOTAL FUNDED PROJECTS $ 83,685,915 $ 21,495,989 $ 105,181,904 $ 61,527,063 $ 43,654,841 $ 112,420,748 $ 3,238,114 Project is on hold. CAPITAL IMPROVEMENT PROGRAMS FY2021 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPE PROPOSED METHOD OF FINANCING Project Description Priority Operating CIP Fund Grants/ Impact Escrow Car Rental To Be Estimated Cost Fund Balance Bond Sale Contributions Fees Funds Tax Other EDC Determined DRAINAGE PROJECTS None Currently A $ Sub -Total Drainage Priority A -Proposed FY2021 None Currently Sub -Total Drainage Priority B-Unfunded Chittam Drive Storm Drain Installation Kvnette Drive Storm Drain Installation Little Bear Creek Drainaoe Improvements Sub -Total Drainage Priority C-Unfunded DRAINAGE PROJECTS - TOTAL (STREET PROJECTS I FY2021 Street Improvements Sub -Total Street Priority A -Proposed FY2021 FY2022 Street Improvements (22) FY2023 Street Improvements (23) FY2024 Street Improvements (24) FY2025 Street Improvements tu) Sub -Total Street Priority B-Unfunded Cresthaven Drive Reconstruction E Alexander Lane Reconstruction Ross Avenue Extension a Sheppard Drive Reconstruction (.2 Vine Street ReconstructjyrkSH183 to SH10 Sub -Total Street Priority C-Unfunded (STREET PROJECTS - TOTAL (WASTEWATER PROJECTS LR: El Camino Real FY2021 46th CDBG LR: Del Paso Street Phase I & II LR: SH10 @ Main Street Sub -Total Wastewater Priority A -Proposed FY2021 FY2022 47th CDBG LR: Paula Lane, David Drive, Susan Street 1'!) LR: Midway Park 3rd Addition Phase II 14') LR: Cedar Hill Estates South Phase 1123) LR: Cedar Hill Estates South Phase II (23) FY2023 48th CDBG LR: Raider Court, Raider Drive, Euless Square Apartments123) FY2024 49th CDBG LR: Fair Oaks Boulevard, Shelmar Drive, Kensington Court1') LR: Oakwood Terrace North Phase 1124) FY2025 50th CDBG LR: Fair Oaks Boulevard, Lone Oak Circle, Shady Hollow 125) LR: Oakwood Terrace North Phase 11125) Sub -Total Wastewater Priority B-Unfunded None Currently Sub -Total Wastewater Priority C-Unfunded WASTEWATER PROJECTS -TOTAL LR = Line Replacement Preliminary cost estimate of $1,186,000. B $ C TBD 11) C TBD C TBD A $ 1,000,000 XX $ 1,000,000 B $ 1,025,000 XX B $ 1,050,000 XX B $ 1,075,000 XX B $ 1,100,000 XX $ 4,250,000 C TBD C TBD C TBD C TBD C TBD $ -I $ 5,250,000I A $ 562,000 A $ 481,029 A $ 121,000 $ 1,164,029 B $ 370,000 B $ 419,000 B $ 385,000 B $ 391,000 B $ 411,000 B $ 397,000 B $ 506,000 B $ 389,000 B $ 380,000 $ 3,648,000 C TBD $ $ 4,812,029 $ 478,000 $ 84,000 XX XX XX XX XX XX XX XX XX XX XX 1 1 I I I I XX XX XX XX XX XX XX XX Project Description WATER PROJECTS LR: Dickey Drive Sub -Total Water Priority A -Proposed FY2021 LR: Huntington Drive (22) LR: Midway Park 1st Addition (23) LR: Sagebrush Trail (24) LR: Sotogrande Boulevard )25) Sub -Total Water Priority B-Unfunded 1 Mil Well Replacement LR: Bell -Hi Addition Phase I LR: Bell -Hi Addition Phase II LR: Donley Drive, Donley Court LR: Dunaway Drive LR: Midway Park 3rd Addition LR: Paula Lane SH360 Water Crossing LR: West Euless Boulevard LR: Westpark Way Sub -Total Water Priority C-Unfunded WATER PROJECTS - TOTAL OTHER PROJECTS None Currently Sub -Total Other Priority A -Proposed FY2021 Carr Park Trail Connection (22) Kiddie Carr Park Improvements (22) Blessing Branch Park Improvements (23) Texas Star Sports Complex Phase VIII (24) Sub -Total Other Priority B-Unfunded Animal Shelter Expansion/Renovation South Euless Park Upgrades Trail Enhancements Phase I Trail Enhancements Phase II Trail Enhancements Villages of Bear Creek Trailwood Park Improve[negtg Sub -Total Other Priority C-Unfunded OTHER PROJECTS - TOTAL LR = Line Replacement CAPITAL IMPROVEMENT PROGRAMS FY2021 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPE Priority Estimated Cost Operating Fund A $ 476,000 $ 476,000 B $ 515,000 B $ 555,000 B $ 435,000 B $ 438,000 $ 1,943,000 C TBD C TBD C TBD C TBD C TBD C TBD C TBD C TBD C TBD C TBD $ 2,419,000 A $ - B $ 241,100 B $ 893,500 B $ 365,064 B $ 3.816,945 $ 5,316,609 C TBD C TBD C TBD C TBD C TBD C TBD $ 5,316,609 XX XX XX XX XX CIP Fund Balance Bond Sale XX PROPOSED METH2D OF FINANCING Grants/ Impact Escrow Contributions Fees Funds Car Rental Tax XX Other EDC XX XX To Be Determined XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX XX THE CITY OF EULESS Debt 145 DEBT FUND SUMMARY BEGINNING FUND BALANCE REVENUES Property Taxes Gross Receipts Tax General Sales Tax Selective Sales Tax Fines/Fees/Penalties Licenses & Permits Interest Income Intergovernmental Revenue Charges for Service Miscellaneous/Rental Income Insurance/Risk/Other Financing Sources Revenues before Transfers Transfers from Other Funds TOTAL REVENUES TOTAL RESOURCES EXPENDITURES Personal Services Professional/Technical Services Contractual Services Utilities Maintenance Other Services/Contingencies Insurance General & Administrative Rebates/Incentives Supplies Capital Purchases (Equipment) Debt Service/Bank Charges Expenditures before Transfers Transfers to Other Funds TOTAL EXPENDITURES ENDING FUND BALANCE ACTUAL BUDGET ESTIMATED FY2018-19 FY2019-20 FY2019-20 $ 2,307,571 $ 3,073,552 $ 3,073,552 BUDGET FY2020-21 $ 3,061,235 $ 3,882,682 $ 3,717,958 $ 3,717,958 $ 3,682,039 $ $ $ $ $ $ $ $ $ $ $ $ $ 13,889 $ 12,000 $ 12,000 $ 12,000 $ $ $ - $ $ 115,632 $ 77,700 $ 77,945 $ 19,000 $ $ $ $ $ $ $ $ $ 516,750 $ 495,000 $ 495,000 $ 495,000 $ 192,082 $ $ 30,000 $ 80,000 $ 4,721,035 $ 4,302,658 $ 4,332,903 $ 4,288,039 $ 4,580,621 $ 4,956,129 $ 4,956,129 $ 4,637,882 $ 9,301,656 $ 9,258,787 $ 9,289,032 $ 8,925,921 $ 11,609,227 $ 12,332,339 $ 12,362,584 $ 11,987,156 $ - $ $ $ $ - $ 3,000 $ 3,000 $ 3,000 $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ $ 8,535,675 $ 9,298,349 $ 9,298,349 $ 8,989,727 $ 8,535,675 $ 9,301,349 $ 9,301,349 $ 8,992,727 $ - $ - $ - $ $ 8,535,675 $ 9,301,349 $ 9,301,349 $ 8,992,727 $ 3,073,552 $ 3,030,990 $ 3,061,235 $ 2,994,429 The decline in fund balance for FY2021 is a planned drawdown of excess reserves above recommended reserve levels in lieu of increasing tax rates. 146 RESERVE FUND SUMMARY BEGINNING FUND BALANCE ACTUAL BUDGET ESTIMATED BUDGET FY2018-19 FY2019-20 FY2019-20 FY2020-21 $ 8,534,864 $ 9,829,884 $ 9,829,884 $ 8,580,868 REVENUES Property Taxes $ $ $ $ - Gross Receipts Tax $ $ $ $ - General Sales Tax $ $ $ $ - Selective Sales Tax $ $ $ $ - I Fines/Fees/Penalties $ $ $ $ - I ILicenses & Permits $ - $ $ $ - I I Interest Income $ 122,979 $ 82,700 $ 68,000 $ 23,500 I Intergovernmental Revenue $ - $ $ $ Charges for Service $ - $ $ $ Miscellaneous/Rental Income $ 1,200,574 $ 200,420 $ 289,333 $ 65,000 Insurance/Risk/Other Financing Sources $ - $ - $ - $ Revenues before Transfers $ 1,323,553 $ 283,120 $ 357,333 $ 88,500 Transfers from Other Funds $ 748,057 $ 321,412 $ 230,821 $ 9,625 TOTAL REVENUES $ 2,071,610 $ 604,532 $ 588,154 $ 98,125 TOTAL RESOURCES $ 10,606,474 $ 10,434,416 $ 10,418,038 $ 8,678,993 EXPENDITURES Personal Services $ - $ $ $ Professional/Technical Services $ - $ $ $ Contractual Services $ $ $ $ Utilities $ $ $ $ Maintenance $ $ $ $ Other Services/Contingencies $ $ $ $ Insurance $ $ $ $ General & Administrative $ - $ $ - $ Rebates/Incentives $ $ $ - $ Supplies $ $ $ $ Capital Purchases (Equipment) $ $ $ $ Debt Service/Bank Charges $ $ $ $ Expenditures before Transfers $ - $ - $ - $ Transfers to Other Funds $ 776,590 $ 1,537,870 $ 1,837,170 $ 312,742 TOTAL EXPENDITURES $ 776,590 $ 1,537,870 $ 1,837,170 $ 312,742 ENDING FUND BALANCE $ 9,829,884 $ 8,896,546 $ 8,580,868 $ 8,366,251 The decline in fund balance for FY2021 is a planned drawdown of excess reserves to rebate utilities customers, fund one-time needs and cash flow capital improvement projects. 147 INTRODUCTION TO DEBT General Obligation: The existing debt obligation and individual issues are presented in this section with graphical representations as well. Existing debt level reflects twenty-one years of remaining payments with additional debt capacity as the structure begins to decline in 2022 with significant drops in 2024, and 2025 and falls again in 2035. The final debt service payment lies in fiscal year 2041. This debt structure also represents the following ratios: Debt per Capita: Debt to Tax Base: City - $1,042 0.91% Current Debt to Revenue: 12.1% General obligation ratios are favorable. Low debts to tax base ratios reveal the City's goal of not burdening the citizens with excessive debt. The portion of the tax rate that is dedicated for existing debt levels is approximately 17.42%, which is a fiscally sound level. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Euless' adopted rate of $0.4625 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. Revenue: The City's revenue bonds are comprised of Water and Wastewater, and Sales Tax. Water and Wastewater The existing debt structure represents twenty nine years of remaining payments with a decline in 2025. The final payment lies in 2049. Current Revenue Bond Coverage for Water and Wastewater Bonds is 5.96 (see Table 12 of September 30, 2019 CAFR). 148 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 library projects, parks projects, and economic development. The final payment on outstanding sales tax bonds is scheduled for 2039. Current coverage ratio is 13.70 times, as calculated below: Gross Sales Tax Receipts Avg. Annual Debt Service $5.356.697 $391,067 13.70 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. Bond Rating History RATING AGENCY TYPE DATES RATING Standard & Poor's G.O. 02/09 to present AA 6/04 to 02/09 AA- 4/84 to 6/04 A+ 4/84 A to A+ WW & SS 05/12 to present AA+ Revenue 9/08 to 05/12 AA 6/04 to 9/08 A+ 6/87 to 6/04 A 4/83 to 6/87 A - Prior to 4/83 BBB+ Moody's G.O. *04/10 to present Aa2 5/85 to 04/10 Al Prior to 5/85 A WW & SS Revenue *04/10 to present Aa2 6/04 to 04/10 Al 6/99 to 6/04 A2 1983 to 1999 A *Moody's recalibrated its rating designations in April of 2010. 149 ANNUAL DEBT SERVICE TOTAL GENERAL OBLIGATION AND REVENUE DEBT $10,000,000 $9,000,000 $e,000,000 $7,000,000 $6,000,000 $5,000,000 $ 4, 000,000 $3,000,000 $ 2,000,000 $1,000,000 so SALES TAX 1/2 CENT GOLF STAR CENTER WATER & WASTEWATER G,O,'S AND C.O.'S 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041 2043 2045 2047 FISCAL YEAR TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF TOTAL GENERAL OBLIGATION AND REVENUE DEBT GENERAL & CERTIFICATES WATER & SALES TAX YEAR OF OBLIGATION GOLF WASTEWATER STAR CENTER 'h CENT 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 2040 2041 2042 2043 2044 2045 2046 2047 2048 2049 $5 807,903 $4.908.122 $4.912.966 $4.372.622 $3.836.550 $3,836.475 $3.838.375 $3,836.769 $3.839,106 $3, 841.982 $ 3, 603,284 $3.600.666 $3,604,472 $3.609,575 $3,175,447 $2.951.747 $2,954.903 $2,949.228 $2.311,100 $1.455.350 $589.425 $0 $0 $0 $0 $0 $0 $0 $0 $594,125 $591,275 $590.444 $588.738 $591.072 587.419 592,678 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 So $0 so $1.216,034 $1.208,393 $1.214.746 $1.209.786 $1.073,658 1.069,201 1.073.835 $1, 071.924 $1, 074.096 $1 075.181 $1,074.672 $1.083.190 $1,075,675 $947.371 $954.407 $540,758 $539.444 $537.826 $380,949 $381,181 $381,208 $381,060 $380.767 $380.327 $379.773 $379.103 $383,316 $382 330 $381.225 712,495 710,020 $706.020 $708.740 $715.140 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $393,725 $401.125 $397.975 $394.625 $401,075 $396.975 $396, 975 $396,575 $395.775 $399,575 $394,875 $3.96,100 $397,000 $396.450 $395,600 $399,400 $397,700 $400,650 $278 100 $b $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL $73,836,067 $4,135,750 $22,231,430 $3,552,415 $7,430,275 2049 REQUIREMENTS $8, 724, 282 $7, 818, 935 $7.822.151 $7.274,510 $6.617.495 $5.890.070 $5.901.863 $5.305,267 $5.308,977 $5,316.738 $5.072.831 $5.079.955 $5,077,147 $4.953.396 $4.525.453 $3,891.905 $3,892.047 $3.887.704 $2,970,149 $1.836,531 $970.633 S381,060 $380,767 $380,327 $379.773 $379.103 $383.316 $382.330 $381.225 $111,185,938 150 $6,500,000 $6,000,000 $5,500,000 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $ 2, 000, 000 $1,500,000 - $1,000,000 - $500,000 $0 Total General Obligation Debt Composition of Debt Service Interest Principal u� 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2021 $1.822,395 $3,985,508 $5.807,903 2022 $1.688.514 $3,219,608 $4,908,122 2023 $1.584,170 $3,328,796 $4,912,966 2024 $1.472,622 $2,900.000 $4,372,622 2025 $1, 386, 550 $2, 450 ,000 $3,836, 550 2026 $1,301,475 $2,535.000 $3,836,475 2027 $1.213, 375 $2, 625.000 $3,838, 375 2028 $1.121,769 $2,715,000 $3,836,769 2029 $1.024,106 $2,815,000 $3.839,106 2030 $921,982 $2,920,000 $3,841,982 2031 $818,284 $2,785,000 $3,603,284 2032 $725,666 $2,875,000 $3,600,666 2033 $634,472 $2,970,000 $3,604,472 2034 $539, 575 $3,070,000 $3,609, 575 2035 $440,447 $2.735,000 $3,175,447 2036 $356,747 $2.595,000 $2,951,747 2037 $274,903 $2.680,000 $2,954,903 2038 $189,228 $2,760,000 $2,949,228 2039 $111,100 $2.200,000 $2,311,100 2040 $55, 350 $1.400, 000 $1,455, 350 2041 $9,425 $580,000 $589,425 TOTAL $17,692,156 $56,143,912 $73,836,067 151 Tax -Supported General Obligation Debt Composition of Debt Service $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2, 500, 000 $2,000,000 $1,500,000 $1,000,000 $500,000 so HHInterest Principal 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TAX -SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2021 $1, 037,489 $2, 885,508 $3,922,997 2022 $940,933 $2,084,608 $3,025,540 2023 $880,814 $2,143,796 $3, 024. 610 2024 $821,191 $1,675,000 $2,496.191 2025 $770,894 $1,185, 000 $1.955, 894 2026 $725,694 $1,230,000 $1,955,694 2027 $678,769 $1.275,000 $1,953,769 2028 $630.119 $1, 320,000 $1,950,119 2029 $576,744 $1,375,000 $1,951,744 2030 $520,645 $1.435,000 $1, 955, 645 2031 $464,569 $1,490.000 $1, 954, 569 2032 $411,122 $1.540 000 $1,951,122 2033 $360, 516 $1, 595,000 $1,955,516 2034 $307,475 $1, 650,000 $1,957,475 2035 $251,788 $1.700,000 $1,951,788 2036 $196,184 $1,760, 000 $1, 956,184 2037 $140,434 $1,815.000 $1,955,434 2038 $81,791 $1,870,000 $1,951,791 2039 $31,475 $1,280,000 $1,311,475 2040 $5 625 $450,000 $455,625 TOTAL $9,834,268 $31,758,912 $41,593,180 152 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2011 DATED: January 15, 2011 ORIGINAL AMOUNT: $6,575,000 INTEREST RATES: PAYING AGENT: OPTION DATE: YEAR 2021 TOTAL BOND YEARS 2013-2014 @ 2.000%, 2015-2016 @ 3.000%, 2017-2019 @ 3.500%, 2020-2021 @ 4.000% U.S. BANK N/A INTEREST PRINCIPAL TOTAL COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 4.000% $17,200 $17,200 $860,000 $894,400 $17,200 $17,200 $860,000 $894,400 Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 153 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2012 DATED: December 1, 2011 ORIGINAL AMOUNT: $5,955,000 INTEREST RATES: BOND YEARS 2012-2016 @ 2.000%, 2017-2019 @ 3.000%, 2020-2022 @ 4.000%, 2023 @ 3.000% and 2024 @ 3.125% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2021 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2021 4.000% $35,959 $26,259 $485,000 $547,219 2022 4.000% $26,259 $16,159 $505,000 $547,419 2023 3.000% $16,159 $8,359 $520,000 $544,519 2024 3.125% $8,359 $0 $535,000 $543,359 TOTAL $86,738 $50,778 $2,045,000 $2,182,516 Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 154 DESCRIPTION: CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2018 DATED: March 1, 2018 (ORIGINAL AMOUNT: $9,180,000 BOND YEARS 2019 @ 4.00%, 2020-2023 @ 3.00%, 2024-2029 @ 4.00%, 2030- INTEREST RATES: 2031 @ 3.00%, 2032-2033 @ 3.125%, 2034-2035 @ 3.250%, 2036-2037 @ 3.3375% and 2038 @ 3.50% 'PAYING AGENT: U.S. BANK 'OPTION DATE: February 15, 2028 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2021 3.000% $147,956 $142,706 $350,000 $640,663 2022 3.000% $142,706 $137,306 $360,000 $640,013 2023 3.000% $137,306 $131,756 $370,000 $639,063 2024 4.000% $131,756 $124,056 $385,000 $640,813 2025 4.000% $124,056 $116,056 $400,000 $640,113 2026 4.000% $116,056 $107,756 $415,000 $638,813 2027 4.000% $107,756 $99,056 $435,000 $641,813 2028 4.000% $99,056 $90,056 $450,000 $639,113 2029 4.000% $90,056 $80,656 $470,000 $640,713 2030 3.000% $80,656 $73,382 $485,000 $639,039 2031 3.000% $73,381 $65,881 $500,000 $639,263 2032 3.125% $65,881 $57,834 $515,000 $638,716 2033 3.125% $57,834 $49,475 $535,000 $642,309 2034 3.250% $49,475 $40,538 $550,000 $640,013 2035 3.250% $40,538 $31,275 $570,000 $641,813 2036 3.375% $31,275 $21,319 $590,000 $642,594 2037 3.375% $21,319 $11,025 $610,000 $642,344 2038 3.500% $11,025 $0 $630,000 $641,025 TOTAL $1,528,091 $1,380,135 $8,620,000 $11,528,226 Proceeds from the sale of the Certificates will be used for (i) the construction of public works, to wit: (a) constructing, renovating, enlarging, equipping and improving various streets, roads, bridges, overpasses, alleyways, thoroughfares, sidewalks, pathways and related municipal facilities within the City, including lane markings, signage, street, drainage, curbs, gutters, ADA accessibility, traffic signals, lighting and landscaping related thereto and the acquisition of necessary rights -of -way and land in connection therewith; (b) constructing, renovating, enlarging, equipping, and improving water and wastewater facilities for the City and the acquisition of necessary rights -of -way and land in connection therewith; and (c) renovating, improving and equipping existing City buildings and facilities for police, fire and other City departments, including HVAC system and lighting improvements, and (ii) professional services rendered in relation to such projects and the financing thereof. A portion of the debt service is being repaid from other sources. 155 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: YEAR 2021 2022 2023 TOTAL INTEREST 3.000% 3.000% 3.000% CITY OF EULESS DEBT SERVICE REQUIREMENTS AXON ENTERPRISE, INC. LEASE October 25, 2018 $674,906 0% INTEREST RATE; 3% Imputed Interest Rate for Reporting Purposes AXON ENTERPRISE, INC. N/A INTEREST FEBRUARY 7 $12,602 $8,502 $4,314 $25,418 PRINCIPAL FEBRUARY 7 $135,508 $139,608 $143,796 $418,912 TOTAL REQUIREMENTS $148,110 $148,110 $148,110 $444,329 The lease was used to finance an integrated camera and Laser system along with related hardware and software for the police department. 156 DESCRIPTION: CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2019 DATED: January 15, 2019 ORIGINAL AMOUNT: $11,785,000 INTEREST RATES: BOND YEARS 2020-2024 @ 3.00%, 2025-2028 @ 4.00%, 2029-2031 @ 5.00%, 2032-2035 @ 4.00%, 2036 @ 3.250%, 2037-2038 @ 3.3375% and 2039 @ 3.50% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2028 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2021 3.000% $221,878 $215,503 $425,000 $862,381 2022 3.000% $215,503 $208,978 $435,000 $859,481 2023 3.000% $208,978 $202,228 $450,000 $861,206 2024 3.000% $202,228 $195,328 $460,000 $857,556 2025 4.000% $195,328 $185,728 $480,000 $861,056 2026 4.000% $185,728 $175,728 $500,000 $861,456 2027 4.000% $175,728 $165,328 $520,000 $861,056 2028 4.000% $165,328 $154,528 $540,000 $859,856 2029 5.000% $154,528 $140,403 $565,000 $859,931 2030 5.000% $140,403 $125,528 $595,000 $860,931 2031 5.000% $125,528 $109,903 $625,000 $860,431 2032 4.000% $109,903 $96,803 $655,000 $861,706 2033 4.000% $96,803 $83,203 $680,000 $860,006 2034 4.000% $83,203 $69,003 $710,000 $862,206 2035 4.000% $69,003 $54,303 $735,000 $858,306 2036 3.250% $54,303 $41,872 $765,000 $861,175 2037 3.375% $41,872 $28,541 $790,000 $860,413 2038 3.375% $28,541 $14,788 $815,000 $858,328 2039 3.500% $14,788 $0 $845,000 $859,788 TOTAL $2,489,575 $2,267,697 $11,590,000 $16,347,272 Proceeds from the sale of the Certificates will be used for (i) the construction of public works, to wit: (a) constructing, renovating, enlarging, equipping and improving various streets, roads, bridges, overpasses, alleyways, thoroughfares, sidewalks, pathways and related municipal facilities within the City, including lane markings, signage, street, drainage, curbs, gutters, ADA accessibility, traffic signals, lighting and landscaping related thereto and the acquisition of necessary rights -of -way and land in connection therewith; (b) constructing, renovating, enlarging, equipping, and improving water and wastewater facilities for the City and the acquisition of necessary rights -of -way and land in connection therewith; and (c) renovating, improving and equipping existing City buildings and facilities for police, fire and other City departments, including HVAC system and lighting improvements, and (ii) professional services rendered in relation to such projects and the financing thereof. 157 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: 'PAYING AGENT: 'OPTION DATE: YEAR COUPON 2021 3.500% 2022 3.500% 2023 3.500% 2024 3.500% 2025 3.000% 2026 3.000% 2027 3.000% 2028 3.000% 2029 3.000% 2030 3.000% 2031 3.000% 2032 2.000% 2033 2.000% 2034 2.125% 2035 2.250% 2036 2.375% 2037 2.375% 2038 2.500% 2039 2.500% 2040 2.500% TOTAL CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2020 January 14, 2020 $7,115,000 BOND YEARS 2020-2024 @ 3.50%, 2025-2031 @ 3.00%, 2032-2033 @ 2.00%, 2034 @ 2.125%, 2035 @ 2.250%, 2036-2037 @ 2.375% and 2038-2040 @ 2.50% U.S. BANK February 15, 2029 INTEREST FEBRUARY 15 $96, 750 $92,113 $87,300 $82,313 $77,150 $72,575 $67,850 $63,050 $58,100 $53, 000 $47,675 $42,200 $38,500 $34, 700 $30,556 $26,113 $21,303 $16,375 $11,063 $5,625 AUGUST 15 $92,113 $87,300 $82,313 $77,150 $72,575 $67,850 $63,050 $58,100 $53,000 $47,675 $42,200 $38,500 $34,700 $30,556 $26,113 $21,303 $16,375 $11,063 $5,625 $0 $1,024,309 $927,559 PRINCIPAL FEBRUARY 15 $265,000 $275,000 $285,000 $295,000 $305,000 $315,000 $320,000 $330,000 $340,000 $355,000 $365,000 $370,000 $380,000 $390,000 $395,000 $405,000 $415,000 $425,000 $435,000 $450, 000 $7,115,000 TOTAL REQUIREMENTS $453,863 $454,413 $454,613 $454,463 $454,725 $455,425 $450,900 $451,150 $451,100 $455,675 $454,875 $450,700 $453,200 $455,256 $451,669 $452,416 $452,678 $452,438 $451,688 $455,625 $9,066,869 Proceeds from the sale of the Certificates will be used for (i) the construction of public works, to wit: acquiring, designing, constructing, improving, expanding and equipping one or more fire stations (including the demolition of existing Fire Station #1), and (ii) professional services rendered in relation to such projects and the financing thereof. 158 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX NOTES, SERIES 2020 (DATED: (ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: 'OPTION DATE: YEAR 2021 2022 2023 TOTAL INTEREST 1.070% 1.070% 1.070% 'June 25, 2020 1$1,110,000 1.07% UMB BANK, NA* February 15, 2022 INTEREST FEBRUARY 15 ( AUGUST 15 $7,357 $4,006 $4,006 $2,100 $2,100 $0 $13,462 $6,106 PRINCIPAL TOTAL FEBRUARY 15 REQUIREMENTS $365,000 1 $376,362 $370,000 ( $376,106 $375,000 $377,100 $1,110,000 $1,129,568 The notes will be used to: (i) pay costs of purchasing equipment, machinery, building, and vehicles for the City's public works, parks and recreation, fire, and police departments; and (ii) to pay for professional services related to the construction, installation, demolition, and financing thereof. * Previously reported as Citizens Bank 159 TIRZ/PID-Supported General Obligation Debt Composition of Debt Service $2,000,000 Interest Principal :::::::: P _ I $500000 1111111 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TIRZ/PID-SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2021 $784,906 $1,100.000 $1,884.906 2022 $747,581 $1.135.000 $1.882.581 2023 $703,356 $1,185,000 $1,888,356 2024 $651.431 $1,225,000 $1.876,431 2025 $615,656 $1,265,000 $1,880,656 2026 $575,781 $1.305.000 $1,880.781 2027 $534,606 $1.350.000 $1,884,606 2028 $491,650 $1,395.000 $1,886,650 2029 $447, 363 $1,440.000 $1.887,363 2030 $401.338 $1.485.000 $1, 886, 338 2031 $353, 716 $1, 295.000 $1, 648,716 2032 $314,544 $1,335,000 $1,649.544 2033 $273,956 $1, 375.000 $1,648.956 2034 $232,100 $1,420,000 $1.652.100 2035 $188,659 $1, 035, 000 $1,223.659 2036 $160, 563 $835,000 $995, 563 2037 $134,469 $865.000 $999,469 2038 $107,438 $890,000 $997,438 2039 $79.625 $920,000 $999,625 2040 $49,725 $950,000 $999,725 2041 $9,425 $580,000 $589.425 TOTAL $7,857,888 $24,385,000 $32,242,888 TIRZ - Tax Increment Reinvestment Zone PID - Public Improvement District 160 DESCRIPTION: CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 DATED: January 15, 2011 ORIGINAL AMOUNT: $180,130 INTEREST RATES: BOND YEARS 2011-2018 @ 3.000%, 2019-2026 @ 4.000%, 2027-2028 @ 4.125%, 2029-2030 @ 4.250% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2021 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2021 4.000% $2,250 $2,250 $10,000 $14,500 2022 4.000% $2,050 $2,050 $10,000 $14,100 2023 4.000% $1,850 $1,850 $10,000 $13,700 2024 4.000% $1,650 $1,650 $10,000 $13,300 2025 4.000% $1,450 $1,450 $10,000 $12,900 2026 4.000% $1,250 $1,250 $10,000 $12,500 2027 4.125% $1,050 $1,050 $10,000 $12,100 2028 4.125% $844 $844 $10,000 $11,688 2029 4.250% $638 $638 $15,000 $16,275 2030 4.250% $319 $319 $15,000 $15,638 TOTAL $13,350 $13,350 $110,000 $136,700 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 161 DESCRIPTION: CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 (GLADE PARKS) DATED: January 15, 2011 ORIGINAL AMOUNT: $2,854,870 INTEREST RATES: BOND YEARS 2011-2018 @3.000%, 2019-2026 @ 4.000%, 2027-2028@ 4.125%, 2029-2030 @4.250% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2021 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2021 4.000% $37,072 $37,072 $150,000 $224,144 2022 4.000% $34,072 $34,072 $155,000 $223,144 2023 4.000% $30,972 $30,972 $165,000 $226,944 2024 4.000% $27,672 $27,672 $170,000 $225,344 2025 4.000% $24,272 $24,272 $175,000 $223,544 2026 4.000% $20,772 $20,772 $185,000 $226,544 2027 4.125% $17,072 $17,072 $195,000 $229,144 2028 4.125% $13,050 $13,050 $200,000 $226,100 2029 4.250% $8,925 $8,925 $205,000 $222,850 2030 4.250% $4,569 $4,569 $215,000 $224,138 TOTAL $218,447 $218,447 $1,815,000 $2,251,894 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 162 CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) DESCRIPTION: REVENUE CERTIFICATES OF OBLIGATION, SERIES 2014 (GLADE PARKS) DATED: October 15, 2014 ORIGINAL AMOUNT: $5,715,000 INTEREST RATES: BOND YEARS 2017-2023 @5.000%, 2024-2034 @ 3.000% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2024 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2021 5.000% $79,950 $79,950 $265,000 $424,900 2022 5.000% $73,325 $73,325 $280,000 $426,650 2023 5.000% $66,325 $66,325 $295,000 $427,650 2024 3.000% $58,950 $58,950 $305,000 $422,900 2025 3.000% $54,375 $54,375 $315,000 $423,750 2026 3.000% $49,650 $49,650 $325,000 $424,300 2027 3.000% $44,775 $44,775 $335,000 $424,550 2028 3.000% $39,750 $39,750 $345,000 $424,500 2029 3.000% $34,575 $34,575 $355,000 $424,150 2030 3.000% $29,250 $29,250 $365,000 $423,500 2031 3.000% $23,775 $23,775 $380,000 $427,550 2032 3.000% $18,075 $18,075 $390,000 $426,150 2033 3.000% $12,225 $12,225 $400,000 $424,450 2034 3.000% $6,225 $6,225 $415,000 $427,450 TOTAL $591,225 $591,225 $4,770,000 $5,952,450 Proceeds from the sale of the Bonds will be used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights -of -way therefor, and (ii) professional services rendered in relation to such projects and the financing thereof. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 163 CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) DESCRIPTION: REVENUE CERTIFICATES OF OBLIGATION, SERIES 2015 (GLADE PARKS PHASE 3) DATED: October 27, 2015 ORIGINAL AMOUNT: $3,030,000 INTEREST RATES: BOND YEARS 2016-2035 ©3.000% - 5.000% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2026 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2021 5.000% $46,875 $43,500 $135,000 $225,375 2022 5.000% $43,500 $40,000 $140,000 $223,500 2023 5.000% $40,000 $36,375 $145,000 $221,375 2024 5.000% $36,375 $32,625 $150,000 $219,000 2025 3.000% $32,625 $30,225 $160,000 $222,850 2026 3.000% $30,225 $27,750 $165,000 $222,975 2027 3.000% $27,750 $25,200 $170,000 $222,950 2028 3.000% $25,200 $22,500 $180,000 $227,700 2029 3.000% $22,500 $19,725 $185,000 $227,225 2030 3.000% $19,725 $16,875 $190,000 $226,600 2031 3.125% $16,875 $13,828 $195,000 $225,703 2032 3.125% $13,828 $10,703 $200,000 $224,531 2033 3.250% $10,703 $7,291 $210,000 $227,994 2034 3.500% $7,291 $3,797 $215,000 $226,088 2035 3.375% $3,797 $0 $225,000 $228,797 TOTAL $377,269 $330,394 $2,665,000 $3,372,663 Proceeds from the sale of the Certificates will be used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting and traffic signalization incident thereto and the acquisition of land and rights -of -way therefor and (ii) professional services rendered in relation to such projects and the financing thereof. 164 CITY OF EULESS DEBT SERVICE REQUIREMENTS TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) DESCRIPTION: REVENUE CERTIFICATES OF OBLIGATION, SERIES 2016 (MIDTOWN DEVELOPMENT) DATED: January 12, 2016 (ORIGINAL AMOUNT: $16,450,000 INTEREST RATES: BOND YEARS 2016-2041 @2.000% - 4.000% (PAYING AGENT: U.S. BANK (OPTION DATE: August 15, 2026 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2021 2.000% $227,994 $227,994 $540,000 $995,988 2022 3.000% $222,594 $222,594 $550,000 $995,188 2023 4.000% $214,344 $214,344 $570,000 $998,688 2024 2.250% $202,944 $202,944 $590,000 $995,888 2025 3.000% $196,306 $196,306 $605,000 $997,613 2026 3.000% $187,231 $187,231 $620,000 $994,463 2027 3.000% $177,931 $177,931 $640,000 $995,863 2028 3.000% $168,331 $168,331 $660,000 $996,663 2029 3.000% $158,431 $158,431 $680,000 $996,863 2030 3.000% $148,231 $148,231 $700,000 $996,463 2031 3.000% $137,731 $137,731 $720,000 $995,463 2032 3.000% $126,931 $126,931 $745,000 $998,863 2033 3.000% $115,756 $115,756 $765,000 $996,513 2034 3.000% $104,281 $104,281 $790,000 $998,563 2035 3.000% $92,431 $92,431 $810,000 $994,863 2036 3.125% $80,281 $80,281 $835,000 $995,563 2037 3.125% $67,234 $67,234 $865,000 $999,469 2038 3.125% $53,719 $53,719 $890,000 $997,438 2039 3.250% $39,813 $39,813 $920,000 $999,625 2040 3.250% $24,863 $24,863 $950,000 $999,725 2041* 3.250% $9,425 $0 $580,000 $589,425 TOTAL $2,756,803 $2,747,378 $15,025,000 $20,529,181 Proceeds from the sale of the Certificates will be used for (i) public infrastructure including demolishing dangerous structures, streets, street improvements, water and wastewater, drainage, curbs, gutters, sidewalks, entryways, signage, lighting, traffic signalization and other public improvements thereto and the acquisition of land and rights -of - way therefor and (ii) professional services rendered in relation to such projects and the financing thereof. * In 2041, Principal payment and final maturity is February 15, 2041. 165 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 so Taxable (Self Supporting) G.O. Debt Composition of Debt Service Interest Principal 2021 Fiscal Year 2023 DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE (SELF SUPPORTING) G.O. DEBT 2025 YEAR INTEREST PRINCIPAL REQUIREMENTS 2021 $132.495 $580,000 $712,495 2022 $110,020 $600,000 $710,020 2023 $86,020 $620,000 $706,020 2024 $58, 740 $650,000 $708,740 2025 $30.140 $685,000 $715,140 TOTAL $417,415 $3,135,000 $3,552,415 G.O. - General Obligation 166 DESCRIPTION: DATED: ORIGINAL AMOUNT: CITY OF EULESS DEBT SERVICE REQUIREMENTS TAXABLE GENERAL OBLIGATION REFUNDING BONDS SERIES 2010 AUGUST 15, 2010 $8,110,000 INTEREST RATES: 2011 - 2025, RATES VARY FROM .680% TO 4.400% 'PAYING AGENT: 'OPTION DATE: YEAR 2021 2022 2023 2024 2025 TOTAL COUPON 3.875% 4.000% 4.400% 4.400% 4.400% 'U.S. BANK 'August 1, 2021 INTEREST FEBRUARY 1 AUGUST 1 $66,248 $66,248 $55,010 $43,010 $29,370 $15,070 $208,708 $55,010 $43,010 $29,370 $15,070 $208,708 PRINCIPAL TOTAL AUGUST 1 REQUIREMENTS $580,000 1 $712,495 $600,000 1 $710,020 $620,000 1 $706,020 $650,000 1 $708,740 $685,000 $715,140 $3,135,000 $3,552,415 Proceeds from the sale of the Certificates were used to purchase a community ice skating recreation facility and to pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000) of the Net revenues of the City's combined Waterworks and Sewer System as provided in the Ordinance. The facility is operated by the Dallas Stars; rental payments received from the operator are used to fund this self- supporting debt. 167 $800,000 $ 600, 000 $400,000 $200,000 $0 • Golf G.O. Refunding Debt Composition of Debt Service PRINCIPAL INTEREST MOM 2021 2023 2025 2027 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF G.O. REFUNDING DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2021 $84,125 $510,000 $594,125 2022 $71,275 $520,000 $591,275 2023 $60,444 $530,000 $590,444 2024 $48,738 $540,000 $588,738 2025 $36,072 $555,000 $591,072 2026 $22,419 $565,000 $587,419 2027 $7,678 $585,000 $592,678 TOTAL $330,750 $3,805,000 $4,135,750 These bonds were originally issued as C. O. bonds paid from the surplus revenues of each function. Therefore, they are presented separately from other G.O. and C.O. Bonds. G.O. - General Obligation C.O. - Certificates of Obligation 168 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-GOLF DATED: November 1, 2012 ORIGINAL AMOUNT: $7,185,000 INTEREST RATES: BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%, 2017-2018 @ 2.000%, 2019-2021 @ 3.000%, 2022 @ 2.000%, 2023 @ 2.125%, 2024 @ 2.250%, 2025 @ 2.375%, 2026 @ 2.500%, 2027 @ 2.625% PAYING AGENT: U.S. BANK OPTION DATE: FEBRUARY 15, 2022 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2021 3.000% $45,888 $38,238 $510,000 $594,125 2022 2.000% $38,238 $33,038 $520,000 $591,275 2023 2.125% $33,038 $27,406 $530,000 $590,444 2024 2.250% $27,406 $21,331 $540,000 $588,738 2025 2.375% $21,331 $14,741 $555,000 $591,072 2026 2.500% $14,741 $7,678 $565,000 $587,419 2027 2.625% $7,678 $0 $585,000 $592,678 TOTAL $188,319 $142,431 $3,805,000 $4,135,750 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. AVERAGE ANNUAL DEBT OUTSTANDING $590,821 169 $1, 300, 000 $1, 200, 000 $1,100,000 $1,000,000 $900,000 $800,000 $ 700,000 $600,000 $500,000 $400,000 $300,000 $200,000 $100,000 $0 Water & Wastewater Revenue Debt Composition of Debt Service 2021 2024 2027 2030 2033 2036 Fiscal Year 2039 2042 2045 2048 DEBT SERVICE REQUIREMENTS SUMMARY 0 = WATER AND WASTEWATER SYSTEM REVENUE DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2021 $271,034 $945,000 $1,216,034 2022 $263,393 $945,000 $1,208,393 2023 $254,746 $960,000 $1,214,746 2024 $244,786 $965,000 $1,209,786 2025 $233,658 $840,000 $1,073,658 2026 $224,201 $845,000 $1,069,201 2027 $213,835 $860,000 $1,073,835 2028 $201,924 $870,000 $1,071,924 2029 $189,096 $885,000 $1,074,096 2030 $175,181 1 $900,000 $1,075,181 2031 $159,672 $915,000 $1,074,672 2032 $143,190 $940,000 $1,083,190 2033 $125,675 $950,000 $1,075,675 2034 $107,371 $840,000 $947,371 2035 $94,407 $860,000 $954,407 2036 $80,758 $460,000 $540,758 2037 $74,444 $465,000 $539,444 2038 $67,826 $470,000 $537,826 2039 $60,949 $320,000 $380,949 2040 I $56,181 $325,000 $381,181 2041 $51,208 $330,000 $381,208 2042 $46,060 $335,000 $381,060 2043 $40,767 $340,000 $380,767 2044 $35,327 $345,000 $380,327 2045 $29,773 $350,000 $379,773 2046 $24,103 $355,000 $379,103 2047 $18,316 $365,000 $383,316 2048 $12,330 $370,000 $382,330 2049 I $6,225 $375,000 $381,225 TOTAL $3,506,430 $18,725,000 $22,231,430 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $766,601 170 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2012 DATED: March 29, 2012 ORIGINAL AMOUNT: $3,340,000 INTEREST RATES: BOND YEAR 2012-2024 @ 2.030% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2021 2.030% $5,430 $5,430 $130,000 $140,860 2022 2.030% $4,111 $4,111 $130,000 $138,222 2023 2.030% $2,791 $2,791 $140,000 $145,582 2024 2.030% $1,370 $1,370 $135,000 $137,740 TOTAL $13,702 $13,702 $535,000 $562,404 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding Water and Wastewater System debt in order to lower the overall debt service requirements of the Water and Sewer fund and (ii) to pay the costs associated with the issuance of the Bonds. 171 DESCRIPTION: DATED: (ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: CITY OF EULESS DEBT SERVICE REQUIREMENTS WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2013 June 25, 2013 $1,585,000 YEAR COUPON 2021 3.625% 2022 3.625% 2023 3.625% 2024 4.000% 2025 4.000% 2026 4.000% 2027 4.500% 2028 4.500% 2029 4.500% 2030 5.000% 2031 5.000% 2032 5.000% 2033 5.000% TOTAL BOND YEAR 2012-2033 @ 2.00% - 5.00% U. S. BANK July 25, 2023 INTEREST JANUARY 15 $25,422 $24,153 $22,884 $21,525 $20,025 $18,425 $16,825 $14,913 $12,888 $10,750 $8,250 $5,625 $2,875 $204,559 JULY 15 $25,422 $24,153 $22,884 $21,525 $20,025 $18,425 $16,825 $14,913 $12,888 $10,750 $8,250 $5,625 $2,875 $204,559 PRINCIPAL JULY 15 $70,000 $70,000 $75,000 $75,000 $80,000 $80,000 $85,000 $90,000 $95,000 $100,000 $105,000 $110,000 $115,000 $1,150,000 TOTAL REQUIREMENTS $120,844 $118,306 $120,769 $118,050 $120,050 $116,850 $118,650 $119,825 $120,775 $121,500 $121,500 $121,250 $120,750 $1,559,119 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights -of -way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 172 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015A (Meters) DATED: June 15, 2015 ORIGINAL AMOUNT: $4,685,000 INTEREST RATES: BOND YEARS 2019-2035 @ 0% - 1.98% PAYING AGENT: Texas Water Development Board OPTION DATE: N/A YEAR 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 TOTAL COUPON 0.590% 0.800% 0.960% 1.120% 1.250% 1.390% 1.500% 1.590% 1.670% 1.740% 1.800% 1.850% 1.900% 1.940% 1.980% INTEREST JANUARY 15 $26,840 $26,191 $25,311 $24,255 $22,995 $21,589 $19,991 $18,228 $16,360 $14,356 $12,224 $9,974 $7,616 $5,146 $2,624 $253,699 JULY 15 $26,840 $26,191 $25,311 $24,255 $22,995 $21,589 $19,991 $18,228 $16,360 $14,356 $12,224 $9,974 $7,616 $5,146 $2,624 $253,699 PRINCIPAL JULY 15 $220,000 $220,000 $220,000 $225,000 $225,000 $230,000 $235,000 $235,000 $240,000 $245,000 $250,000 $255,000 $260,000 $260,000 $265,000 $3,585,000 TOTAL REQUIREMENTS $273,681 $272,383 $270,623 $273,511 $270,991 $273,178 $274,981 $271,456 $272,720 $273,712 $274,449 $274,949 $275,231 $270,291 $270,247 $4,092,399 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights -of -way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 173 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: CITY OF EULESS DEBT SERVICE REQUIREMENTS WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015B (Reclaimed Water System) June 15, 2015 �$2,380,000 YEAR COUPON 2021 0.290% 2022 0.500% 2023 0.660% 2024 0.820% 2025 0.950% 2026 1.090% 2027 1.200% 2028 1.290% 2029 1.370% 2030 1.440% 2031 1.500% 2032 1.550% 2033 1.600% 2034 1.640% 2035 1.680% TOTAL BOND YEARS 2020-2035 @ 0% -1.68% Texas Water Development Board N/A INTEREST PRINCIPAL JANUARY 15 $11,319 $11,145 $10,845 $10,449 $9,957 $9,387 $8,733 $7,983 $7,177 $6,320 $5,384 $4,409 $3,363 $2,283 $1,176 $109,928 JULY 15 $11,319 $11,145 $10,845 $10,449 $9,957 $9,387 $8,733 $7,983 $7,177 $6,320 $5,384 $4,409 $3,363 $2,283 $1,176 $109,928 JULY 15 $120,000 $120,000 $120,000 $120,000 $120,000 $120,000 $125,000 $125,000 $125,000 $130,000 $130,000 $135,000 $135,000 $135,000 $140,000 $1,900,000 TOTAL REQUIREMENTS $142,638 $142,290 $141,690 $140,898 $139,914 $138,774 $142,466 $140,966 $139, 353 $142,641 $140,769 $143,819 $141,726 $139,566 $142,352 $2,119,857 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights -of -way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 174 DESCRIPTION: DATED: (ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: (OPTION DATE: YEAR 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 (TOTAL CITY OF EULESS DEBT SERVICE REQUIREMENTS WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2018 April 15, 2018 $2,785,000 COUPON 0.080% 0.240% 0.410% 0.540% 0.670% 0.810% 0.940% 1.020% 1.110% 1.170% 1.220% 1.270% 1.320% 1.370% 1.410% 1.440% 1.470% 1.490% BOND YEARS 2018-2038 @ 0% -1.49% Texas Water Development Board N/A INTEREST PRINCIPAL JANUARY 15 JULY 15 JULY 15 $12,914 $12,914 $130,000 $12,862 $12,862 $130,000 $12,706 $12,706 $130,000 $12,439 $12,439 $135,000 $12,075 $12,075 $135,000 $11,622 $11,622 $135,000 $11,076 $11,076 $135,000 $10,441 $10,441 $135,000 $9,753 $9,753 $140,000 $8,976 $8,976 $140,000 $8,157 $8,157 $140,000 $7,303 $7,303 $145,000 $6,382 $6,382 $145,000 $5,425 $5,425 $145,000 $4,432 $4,432 $150,000 $3,374 $3,374 $150,000 $2,294 $2,294 $155,000 $1,155 $1,155 $155,000 $153,381 $153,381 $2,530,000 TOTAL REQUIREMENTS $155,827 $155,723 $155,411 $159,878 $159,149 $158,245 $157,151 $155,882 $159,505 $157,951 $156,313 $159,605 $157,764 $155,850 $158,863 $156,748 $159,588 $157,310 $2,836,761 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights -of -way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 175 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATES: PAYING AGENT: OPTION DATE: CITY OF EULESS DEBT SERVICE REQUIREMENTS WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2019 April 25, 2019 $9,275,000 YEAR COUPON 2021 0.260% 2022 0.290% 2023 0.350% 2024 0.420% 2025 0.500% 2026 0.560% 2027 0.640% 2028 0.720% 2029 0.830% 2030 0.960% 2031 1.060% 2032 1.140% 2033 1.200% 2034 1.240% 2035 1.290% 2036 1.340% 2037 1.400% 2038 1.450% 2039 1.490% 2040 1.530% 2041 1.560% 2042 1.580% 2043 1.600% 2044 1.610% 2045 1.620% 2046 1.630% 2047 1.640% 2048 1.650% 2049 1.660% TOTAL BOND YEARS 2020-2049 @ 0.23% -1.66% Texas Water Development Board N/A INTEREST JANUARY 15 JULY 15 $53,593 $53,593 $53,235 $53,235 $52,836 $52,836 $52,355 $52,355 $51,778 $51,778 $51,078 $51,078 $50,294 $50,294 $49,398 $49,398 $48,372 $48,372 $47,189 $47,189 $45,821 $45,821 $44,284 $44,284 $42,602 $42,602 $40,832 $40,832 $38,972 $38,972 $37,005 $37,005 $34,928 $34,928 $32,758 $32,758 $30,474 $30,474 $28,090 $28,090 $25,604 $25,604 $23,030 $23,030 $20,384 $20,384 $17,664 $17,664 $14,886 $14,886 $12,051 $12,051 $9,158 $9,158 $6,165 $6,165 $3,113 $3,113 $1,017,946 $1,017,946 PRINCIPAL TOTAL JULY 15 REQUIREMENTS $275,000 $382,185 $275,000 $381,470 $275,000 $380,673 $275,000 $379,710 $280,000 $383,555 $280,000 $382,155 $280,000 $380,587 $285,000 $383,795 $285,000 $381,743 $285,000 $379,378 $290,000 $381,642 $295,000 $383,568 $295,000 $380,205 $300,000 $381,665 $305,000 $382,945 $310,000 $384,010 $310,000 $379,856 $315,000 $380,516 $320,000 $380,949 $325,000 $381,181 $330,000 $381,208 $335,000 $381,060 $340,000 $380,767 $345,000 $380,327 $350,000 $379,773 $355,000 $379,103 $365,000 $383,316 $370,000 $375,000 $9,025,000 $382,330 $381,225 $11,060,892 Proceeds from the sale of the Bonds will provide funds for Capital Improvement Project WT1802 Well Replacement - Fuller / Far North. 176 $500,000 $450,000 $400,000 $350,000 $300,000 $250,000 $200,000 $150,000 $100,000 $50,000 Sales Tax Revenue Debt Composition of Debt Service 1 rr PRINCIPAL INTEREST 1 i 1 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 2031 2032 2033 2034 2035 2036 2037 2038 2039 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE DEBT TOTAL YEAR INTEREST PRINCIPAL REQUIREMENTS 2021 $188,725 $205,000 $393,725 2022 $181,125 $220,000 $401,125 2023 $172,975 $225,000 $397,975 2024 $164,625 $230,000 $394,625 2025 $156,075 $245,000 $401,075 2026 $146,975 $250,000 $396,975 2027 $136,975 $260,000 $396,975 2028 $126,575 $270,000 $396,575 2029 $115,775 $280,000 $395,775 2030 $104,575 $295,000 $399,575 2031 $94,875 $300,000 $394,875 2032 $86,100 $310,000 $396,100 2033 $77,000 $320,000 $397,000 2034 $66,450 $330,000 $396,450 2035 $55,600 $340,000 $395,600 2036 $44,400 $355,000 $399,400 2037 $32,700 $365,000 $397,700 2038 $20,650 $380,000 $400,650 2039 $8,100 $270,000 $278,100 TOTAL $1,980,275 $5,450,000 $7,430,275 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) AVERAGE ANNUAL DEBT OUTSTANDING $401,125 $391,067 177 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATE: PAYING AGENT; OPTION DA`"E: CITY OF EULESS DEBT SERVICE REQUIREMENTS EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 2018 10/15/18 $1,635,000 YEARS 2020-2025 @ 3.00%, YEARS 2026-2038 @ 4.00% U.S. BANK, NATIONAL ASSOCIATION, DALLAS, TEXAS 9/15/2028 INTEREST PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2021 3.00% $28,475 $28,475 $60,000 $116,950 2022 3.00% $27,575 $27,575 $65,000 $120,150 2023 3.00% $26,600 $26,600 $65,000 $118,200 2024 3.00% $25,625 $25,625 $65,000 $116,250 2025 3.00% $24,650 $24,650 $70,000 $119,300 2026 4.00% $23,600 $23,600 $70,000 $117,200 2027 4.00% $22,200 $22,200 $75,000 $119,400 2028 4.00% $20,700 $20,700 $75,000 $116,400 2029 4.00% $19,200 $19,200 $80,000 $118,400 2030 4.00% $17,600 $17,600 $85,000 $120,200 2031 4.00% $15,900 $15,900 $85,000 $116,800 2032 4.00% $14,200 $14,200 $90,000 $118,400 2033 4.00% $12,400 $12,400 $95,000 $119,800 2034 4.00% $10,500 $10,500 $95,000 $116,000 2035 4.00% $8,600 $8,600 $100,000 $117,200 2036 4.00% $6,600 $6,600 $105,000 $118,200 2037 4.00% $4,500 $4,500 $110,000 $119,000 2038 4.00% $2,300 $2,300 $115,000 $119,600 TOTAL $311,225 $311,225 $1,505,000 $2,127,450 Proceeds from the sale of the Bonds will be used to (i) pay contractual obligations of the City to be incurred for the construction of parks and park facilities, and (ii) pay the costs associated with the issuance of the Bonds. 178 DESCRIPTION: DATED: ORIGINAL AMOUNT: INTEREST RATE: 1PAYING AGENT: lOPTION DATE: CITY OF EULESS DEBT SERVICE REQUIREMENTS EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 2019 11/12/19 $4,120,000 YEARS 2020-2029 @ 4.00%, 2030 @ 3.00%, YEARS 2031-2032 @2.5%, YEARS 2033-2039 @ 3.00% U.S. BANK, NATIONAL ASSOCIATION, DALLAS, TEXAS 9/15/2030 INTEREST PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2021 4.00% $65,888 $65,888 $145,000 $276,775 2022 4.00% $62,988 $62,988 $155,000 $280,975 2023 4.00% $59,888 $59,888 $160,000 $279,775 2024 4.00% $56,688 $56,688 $165,000 $278,375 2025 4.00% $53,388 $53,388 $175,000 $281,775 2026 4.00% $49,888 $49,888 $180,000 $279,775 2027 4.00% $46,288 $46,288 $185,000 $277,575 2028 4.00% $42,588 $42,588 $195,000 $280,175 2029 4.00% $38,688 $38,688 $200,000 $277,375 2030 3.00% $34,688 $34,688 $210,000 $279,375 2031 2.50% $31,538 $31,538 $215,000 $278,075 2032 2.50% $28,850 $28,850 $220,000 $277,700 2033 3.00% $26,100 $26,100 $225,000 $277,200 2034 3.00% $22,725 $22,725 $235,000 $280,450 2035 3.00% $19,200 $19,200 $240,000 $278,400 2036 3.00% $15,600 $15,600 $250,000 $281,200 2037 3.00% $11,850 $11,850 $255,000 $278,700 2038 3.00% $8,025 $8,025 $265,000 $281,050 2039 3.00% $4,050 $4,050 $270,000 $278,100 TOTAL $678,913 $678,913 $3,945,000 $5,302,825 Proceeds from the sale of the Bonds will be used to (i) pay contractual obligations of the City to be incurred for improvements to parks and park facilities located at the Parks at Texas Star, including softball facilities, and (ii) pay the costs associated with the issuance of the Bonds. 179 THE CITY OF EULESS Appendices 1 [ i THE CITY OF EULESS Appendix A Human Resources Full -Time Personnel Counts FY 18/19 FY 19/20 FY 19/20 FY 20/21 ACTUAL BUDGETED ESTIMATED BUDGETED CITY ADMINISTRATION 3.50 3.50 3.50 3.00 D CITY SECRETARY 3.50 3.50 3.50 3.50 Total City Administration 7.00 7.00 7.00 6.50 FINANCE/BUDGET 2.00 2.00 2.00 1.50 E MUNICIPAL COURTS 7.75 7.75 7.75 7.75 ACCOUNTING 4.00 4.00 4.00 3.50 G PURCHASING 1.00 1.00 1.00 1.00 Total Finance 14.75 14.75 14.75 13.75 POLICE CODE COMPLIANCE 15.00 B 16.00 16.00 16.00 POLICE ADMINISTRATION 6.00 6.00 7.00 C 7.00 POLICE PATROL 45.00 45.00 45.00 49.00 F POLICE CID 13.00 13.00 13.00 14.00 H POLICE SERVICE 22.00 22.00 22.00 21.00 H POLICE DETENTION 17.00 17.00 17.00 17.00 Total Police Department 118.00 119.00 120.00 124.00 FIRE MARSHAL/EDUCATION 4.00 4.00 4.00 4.00 FIRE ADMINISTRATION 4.00 4.00 4.00 4.00 EMS/SUPPRESSION 67.00 67.00 67.00 67.00 Total Fire Department 75.00 75.00 75.00 75.00 INFORMATION SERVICES 1.00 1.00 1.00 1.00 HUMAN RESOURCES 3.50 3.50 3.50 3.50 FACILITY MAINTENANCE 4.00 4.00 4.00 4.00 Total Administrative Services 8.50 8.50 8.50 8.50 LIBRARY 9.00 9.00 9.00 9.00 Total Library 9.00 9.00 9.00 9.00 PLANNING & DEVELOPMENT 2.50 2.50 2.50 2.50 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 Total Planning & Development 6.50 6.50 6.50 6.50 RECREATION 6.50 6.50 5.50 C 5.50 PARKS 11.00 11.00 11.00 11.00 SENIOR CENTER 2.00 2.00 2.00 2.00 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 Total Community Services 20.50 20.50 19.50 19.50 STREET MAINTENANCE 11.50 11.50 11.50 11.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 1.00 1.00 1.00 1.00 Total Public Works 15.50 15.50 15.50 15.50 GF NON -DEPARTMENTAL 0.00 0.00 0.00 0.00 Total Non -departmental 0.00 0.00 0.00 0.00 TOTAL GENERAL FUND 274.75 275.75 275.75 278.25 EDC - PARKS 13.25 13.25 13.25 13.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 EDC - ECO. DEV. 1.00 1.00 1.00 1.00 TOTAL EDC FUND 24.25 24.25 24.25 24.25 WFA'N OFFICE 5.00 5.00 5.00 - 5.00 Total Finance 5.00 5.00 5.00 5.00 W&S ENGINEERING 3.00 3.00 3.00 3.00 WATER PRODUCTION 5.75 5.75 5.75 5.75 WATER DISTRIBUTION 7.25 7.25 7.25 7.25 SEWAGE & TREATMENT 7.00 A 8.00 8.00 8.00 METER SERVICES 1.00 1.00 1.00 1.00 Total Public Works 24.00 25.00 25.00 25.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 10.00 10.00 10.00 9.50 D,E&G Total Non -departmental 14.00 14.00 14.00 13.50 TOTAL W&S FUND 43.00 44.00 44.00 43.50 GOLF NON DEPARTMENTAL 0.75 0.75 0.75 0.75 GOLF COURSE MAINT. 4.00 4.00 4.00 4.00 GOLF PRO SHOP 2.50 2.50 2.50 2.50 GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00 GOLF CONFERENCE CENTRE 1.50 1.50 1.50 1.50 TOTAL GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL FUND 19.00 19.00 19.00 15.00 F PUBLIC SAFETY SPECIAL FUND 0.00 0.00 0.00 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 8.00 8.00 8.00 8.00 TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 36.25 36.25 36.25 _ _ 32.25 TOTAL ALL FUNDS 390.00 392.00 392.00 390.00 A) Added 1 PW Field Tech I 13) Added 1 Code Enforcement Officer C) Transferred Rec. Assistant to PD Emergency Management/Special Projects Assistant D) Unfunded Assistant City Manager Position E) Unfunded Internal Auditor Position F) Transferred 4 Pollee Officers from CCPD to General Fund G) Split Budget/Treasury Manager between General Fund and Water 6 Wastewater Fund H) Transferred Records Clerk to Crime Scene Technician 182 PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY19 FY20 FY20 FY21 ACTUAL BUDGETED ESTIMATED FUNDED GENERAL FUND 274.75 275.75 275.75 278.25 EDC FUND 24.25 24.25 24.25 24.25 WATER & WW FUND 43.00 44.00 44.00 43.50 GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL DISTRICT 19.00 19.00 19.00 15.00 PUBLIC SAFETY SPECIAL FUND 0.00 0.00 0.00 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY 8.00 8.00 8.00 8.00 TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL 390.00 392.00 392.00 390.00 PART-TIME EMPLOYEES GENERAL FUND 49.00 49.00 49.00 49.00 EDC FUND 17.00 17.00 17.00 17.00 WATER & WW FUND 2.00 2.00 2.00 2.00 GOLF COURSE FUND 57.00 57.00 57.00 57.00 SPECIAL RECREATION FUND 3.00 3.00 3.00 3.00 TEXAS STAR SPORTS COMPLEX 26.00 26.00 26.00 26.00 TOTAL 154.00 154.00 154.00 154.00 183 THE CITY OF EULESS Appendix B Financial Terminology THE CITY OF BASIS OF ACCOUNTING AND BUDGETING 1) The City's finances shall be accounted for in accordance with generally accepted accounting principles as established by the Governmental Accounting Standards Board ("GASB"). a) City accounts are organized and operated on the basis of funds, or account groups, each of which is considered a separate accounting entity. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance -related legal and contractual provisions. The minimum number of funds maintained is consistent with legal and managerial requirements. Funds are divided into two types: governmental and proprietary fund types. Governmental funds are those through which most governmental functions of the City are financed. Proprietary funds operate in a manner similar to private business enterprise. b) Governmental fund types are those through which most governmental functions of the City are financed and include the General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Funds. Governmental funds use the flow of current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting revenues are recognized when susceptible to accrual (i.e. when 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 pay liabilities of the current period. Substantially all revenues are considered to be susceptible to accrual. Revenues from ad valorem taxes, sales taxes, hotel occupancy taxes, franchise taxes, and short-term motor vehicle taxes, recorded in the governmental funds are susceptible to accrual. License and permits, charges for service, fines and forfeitures, and miscellaneous revenues are recorded as revenues when received because generally they are not measurable until that time. Investment earnings are recorded as earned since they are both measurable and available. Expenditures are recognized when the related fund liability is incurred. However, debt service expenditures as well as expenditures related to compensated absences are recorded only when payment is due. c) The City utilizes encumbrance accounting for governmental fund types, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriations. Encumbrances lapse at fiscal year end. d) Proprietary funds operate in a manner similar to private business and include enterprise funds and internal service funds. The City's proprietary fund types are accounted for on a flow of economic resources measurement focus and use the accrual basis of accounting. Under the full accrual method, revenues are recorded when earned and expenses are recorded at the time the associated liabilities occur. Net position is presented as Invested in capital assets — net of related debt, Restricted, and Unrestricted. The accounting objectives are determinations of net income, financial position, and cash flow. Proprietary fund operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net position. 2) The City's annual budgets shall be prepared and adopted on a basis consistent with generally accepted accounting principles for all governmental and proprietary funds except the capital project funds, which adopt project -length budgets. Using these principles, the revenues and expenditures are budgeted and approved before the beginning of the fiscal year by an ordinance passed by the City Council. Depreciation of capital assets is not recognized in proprietary fund budgets. All annual appropriations lapse at fiscal year end. 3) Under GASB 34, the City will continue utilizing the accounting and budgeting processes as described in paragraphs 1 and 2 of this section for individual fund statements. However, because GASB 34 mandates the flow of economic resources measurement focus and accrual basis of accounting for government -wide reporting, eliminating entries and extensive reconciliation must be performed to present aggregated fund information in the government —wide reporting model. Therefore, individual operating funds will be created with the objective of reducing fund level to government -wide reconciliation as much as possible. When appropriate, individual funds will be examined to determine if it will be appropriate to account for them as proprietary fund types. Also, the City will limit the use of internal service funds and incorporate the financial transactions of these funds into other governmental funds. 185 FUND RELATIONSHIPS Why all these funds? Where is the money being spent? All legitimate questions. Picture a city as a large corporation with many small subsidiaries — that is how to follow the funds. See below for a more detailed explanation. FUND/PURPOSE 1 RELATIONSHIP TO OTHER FUNDS GENERAL FUND To account for most operating revenues and expenditures of the City, not specifically required to be reported separately. WATER & WASTEWATER FUND To account for water and sewer system services. Rates are applied to actual usage. CAPITAL PROJECTS FUNDS To account for financial resources to be used for the acquisition or construction of major facilities or assets. DEBT SERVICE FUNDS To account for the accumulation of resources for, and the payment of, general obligation, certificates of obligation, water and sewer, or drainage long-term debt principal and interest. RISK MANAGEMENT / WORKERS COMP FUND 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. SERVICE CENTER FUND To account for operating costs and revenues of the fleet maintenance service to all City Departments. POLICE DRUG FUND To account for revenues and expenditures of the Police Department activities in conjunction with various DEA Task Forces. INSURANCE & BENEFITS FUND To account for the revenues and expenditures for the City's health insurance claims for all employees and retirees. EQUIPMENT REPLACEMENT FUND To account for the accumulation of funds planned to be used for replacement of vehicles and some equipment. Allows for level of expenditures for these costly assets. RECREATION CLASSES FUND To account for operating revenues and expenditures of the City's recreational program and events. ARBOR DAZE FUND To account for revenues and expenditures of the City's annual Arbor Daze festival. Provides funding for general City operations or traditional City services. Supports all other fund groups. Uses no tax dollars for support. Rates are based on consumption. Billing services provided for other funds. Receives funding from the General Fund, Water & Sewer Fund, Car Rental Fund, and from the proceeds of the sale of debt instruments for capital improvements. Funds borrowed for general operations. NOTE: Both Water and Sewer, as well as Drainage Enterprise Funds, pay for their own debt and are not G.O. debt. Receives funding from all operating departments, on a per employee basis for compensation and pro rata for liability. Funded from hotel/motel occupancy tax revenues. Receives funds from water and sewer fund. Receives funding through the forfeiture of assets seized from drug traffickers through efforts of the two DEA Task Forces. Revenue is then utilized for law enforcement in our community. Receives employee premiums and funding from all operating departments, on a per employee basis. Funding is provided annually by user departments based on a calculation of depreciable value. Sale of auction equipment is reported here. Funded from various athletic and special events, recreation class fees, etc. Funded from business sponsorships, booth rental, ticket sales, souvenir sales, plant sales, etc. 186 FUND/PURPOSE DRAINAGE UTILITY FUND To account for acquisition, operation, and maintenance of the City's drainage utility system. TEXAS STAR GOLF COURSE FUND To account for revenues for the Texas Star Golf Course and Conference Centre. EULESS DEVELOPMENT CORPORATION 1/2 CENT SALES TAX FUND (EDC) To account for proceeds of half cent sales tax for economic development, library and parks, per referendum. CRIME CONTROL & PREVENTION DISTRICT'/4 CENT SALES TAX FUND (CCPD) To account for 1/4 cent sales tax for the revenues and expenditures for CCPD. TEXAS STAR SPORTS COMPLEX FUND (TSSC) To account for revenues for Youth and Adult Sports activity at the Parks at Texas Star. CAR RENTAL TAX FUND To account for proceeds from a 5% tax on the short-term rental of motor vehicles CABLE PEG FEE FUND To account for proceeds from a 1 % fee collected from cable channel providers. POLICE SEIZED ASSET FUND To account for resources received from asset forfeiture pursuant to court judgement File No. 09-13-640. JUVENILE CASE FUND To account for resources received from a $5 fee assessed on any conviction in municipal court. GRANT FUND To account for resources awarded from various grant funding sources. PUBLIC IMPROVEMENT DISTRICT (PID) FUNDS To account for the accumulation of resources from an assessment levied upon properties within district boundaries. TAX INCREMENTAL REINVESTMENT ZONE (TIRZ) FUNDS To account for the accumulation of a portion of the incremental property taxes from taxing entities participating in the tax increamental reinvestment zone. RESERVE FUNDS To account for the accumulation of resources for future projects or acquisitions, financial stabity, or contractual agreements. RELATIONSHIP TO OTHER FUNDS Uses no tax dollars for support. Funded primarily by user charges. Revenues generated from green fees, cart rentals, membership dues, pro shop sales, restaurant sales, and conference centre rentals. Funds mandated for economic development, library and parks by half -cent sales tax proceeds. Receives funding from sales tax collections for CCPD. Revenues generated from tournaments, recreational league fees, pro shop sales, concessions, and use of facilities. Revenues received from car rental facilities for the short-term rental of passenger cars, vans, SUV's and light trucks. Funds used for any governmental purpose. Revenues received from cable providers for the expansion of the City's public, education, and governmental access channel. Revenues received from forfeitures are to be administered in compliance with Chapter 59, Texas Code of Criminal Procedure. Revenues received from forfeitures are used to employ and fund the needs of a juvenile case manager. Revenues received must be used in accordance with the grant provisions. Revenues received are utilized for the repayment of debt issued to fund public improvements within the district. Revenues received are utilized for the repayment of debt issued to fund public improvements within the district. Funds are for the allowable purposes. 187 1 General Fund 1 Special Revenue Funds — Hotel/Motel — Juvenile Case — EDC ''/z¢ — CCPD '/4¢ — Car Rental — Police Drug — Grant — Police Seized Assets — Glade Park PID — Glade Park TIRZ — Cable PEG Fee — Midtown PID Governmental Funds Debt Service Funds — G.O. — Stars Center — EDC'/2¢ — W & WW — TSGC — TSSC Fund Structure Operating & ' Capital Funds Capital Improvement Programs — Developer's Escrow — Streets — EDC '/z¢ — General — Redevelopment — Police Facility — Car Rental — TSGC — TSSC — W & WW — W Impact Fees — WW Impact Fees — Drainage 1 Reserve — General — EDC'/z¢ — Midtown Bond Reserve — W & WW — W & WW Stabilization — TSGC — TSSC Proprietary Funds 1 Enterprise Funds 1 Internal Service Funds — W & WW — Insurance & Benefits — Service Center — Risk Mgmt. & Workers Comp. — Drainage — Equipment Replacement — Recreation Classes — Arbor Daze — TSGC — TSSC W = Water WW = Wastewater TSGC = Texas Star Golf Course TS SC = Texas Star Sports Complex EDC = Economic Development Corporation CCPD = Crime Control and Prevention District PID = Public Improvement District TIRZ = Tax Increment Reinvestment Zone GLOSSARY OF TERMS Accounts Payable: A liability account reflecting amount of open accounts owed to private persons or organizations for goods and services received by a government (but not including amounts due to other funds of the same government or to other governments). Accounts Receivable: An asset account reflecting amounts owed to open accounts from private persons or organizations for goods or services furnished by the government. Accrual Accounting: Recognition of the financial effects of transactions, events, and circumstances in the period(s) when they occur regardless of when the cash is received or paid. Activity: A service performed by a department or division. Ad Valorem Tax: All property, real, personal, mixed tangible, intangible, annexations, additions, and improvements to property located within the taxing units jurisdiction which are subject to taxation on January 1 of the current fiscal year. Each year, following the adoption of the budget ordinance, the City Council sets the ad valorem tax rate and the levy for the fiscal year beginning October 1 and continuing through the following September 30. Additional Sales Tax: Euless citizens approved a '/4¢ sales tax addition in FY96 to reduce ad valorem tax rates within the City. Amortization: Payment of principal plus interest over a fixed period of time. Appraised Value: The market value of real and personal property located in the City as of January 1 each year, as determined by the Tarrant Appraisal District. 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. Arbitrage: The interest earnings derived from invested bond proceeds or debt service fund balances. Assessed Valuation: A valuation set upon real estate or other property by a government as a basis for levying taxes. Assets: Resources owned or held by the City which has monetary value. Audit: The official inspection of the City's accounts and / or operations by an independent body. Balance Sheet: The basic financial statement, which discloses the assets, liability, and equities of an entity at a specific date in conformity with General Accepted Accounting Principles. Balanced Budget: Annual financial plan in which the operating budget is balanced with current revenues, exclusive of beginning resources, and is greater than or equal to current expenditures / expenses. Baseline: The amount necessary to provide the same level of services as in the prior year. Bond: A written promise to pay a specified sum of money, called the face sum of money, called the principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Budget: The City's financial plan for a specific fiscal year that contains an estimate of proposed expenditures and the proposed means of financing them. Budget Calendar: Schedule of key dates which the City follows in the preparation and adoption of the budget. Budget Document: Instrument used by the budget -making authority to present a comprehensive financial plan of operations to the City Council. 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. 189 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: Any major non -recurring expenditure or expenditure for facilities, including additions or major alterations, construction of highways or utility lines, fixed equipment, landscaping or similar expenditures. Capital Improvements Program (CIP): Is an important planning tool that is used to link the City's physical development planning with fiscal planning. CART: Acronym for Child Abduction Response Team which provides an immediate and specialized response to a missing child report where the child is believed to be endangered. Cash Basis: A basis of accounting under which transactions are recognized when cash changes hands. CCPD: Acronym for the Crime Control and Prevention District, which is special district funded by a %4¢ sales and use tax which is legally restricted to police department operations as approved by the Crime Control and Prevention Board. CDBG: Acronym for the Community Development Block Grant, federal funds made available to municipalities specifically for community revitalization. Administered by Tarrant County. Certificates of Obligations (CO's): Similar to general obligation bonds except certificates require no voter approval. City Charter: The document of a home rule City similar to a constitution, which establishes the City's government structure and provides for the distribution of powers and duties among the various branches of government. City Council: The Mayor and six council members collectively acting as the legislative and policymaking body of the City. Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services: The costs related to services performed for the City by individuals, businesses, or utilities. Cost: The amount of money or other consideration exchanged for property or services. Cost may be incurred before money is paid; that is, as soon as liability is incurred. CPR: Acronym for Community Powered Revitalization Program with the mission of helping people and homes in need. Current Assets: Those assets which are available or can be made readily available to finance current operations or to pay current liabilities. Those assets which will be used up or converted into cash within one year. Some examples are cash, temporary investments, and accounts receivable collected within one year. Current Liabilities: Debt or other legal obligation arising out of transactions in the past which must be liquidated, renewed, or refunded within one year. DEA: Acronym for the Drug Enforcement Administration, a United States federal law enforcement agency under the Department of Justice, tasked with combating drug smuggling and use within the United States. Debt Service Fund: A fund used to account for the moneys set aside for the payment of interest and principal to holders of the City's general obligation and revenue bonds, the sale of which finances long-term capital improvements, such as facilities, streets and drainage, parks and water/wastewater systems. Delinquent taxes: Taxes remaining unpaid on or after the date on which a penalty or nonpayment is attached. Department: A functional unit of the City containing one or more divisions or activities. Depreciation: Change in the value of assets (equipment, buildings, etc. with a useful life of 5 years or more) due to the use of the asset. 190 D/FW: Acronym for the Dallas and Fort Worth. EDC: Acronym for the Euless Development Corporation, a component unit of the City. This Corporation is funded by a '/2¢ sales and use tax that is legally restricted to library, parks, and economic development projects, and the debt associated with each. Effective Tax Rate: A rate which generates the same amount of revenues from property which is taxed in both years. Encumbrances: Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. When paid, the encumbrance is liquidated. Enterprise Fund: A fund established to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Excess Fund Balance: The excess of a fund's current assets over its current liabilities and required reserve limits. Exempt: Personnel not eligible to receive overtime pay and who are expected to work whatever hours are necessary to complete their job assignments. Expenditures: The cost of goods received or services rendered whether cash payments have been made or encumbered. Fiscal Year: A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the result of its operations. The City of Euless' fiscal year begins each October 1st and ends the following September 30th. Fixed Assets: Assets of a long-term character, which are intended to continue to be held or used, such as land, buildings, and improvements other than buildings, machinery, and equipment. Franchise: A special privilege granted by the government permitting the continuing use of public property, such as City streets, and usually involving the elements of monopoly and regulation. FTE: Acronym for full time equivalent, a measurement of staffing. One FTE is a 40 hours per week employee. A part-time position working 20 hours per week, or a temporary full-time position working six months would be FTE. 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 Accounting: A governmental accounting system that is organized and operated on a fund basis. Fund Balance: The excess of a fund's current assets over its current liabilities, sometimes called working capital or fund equity. A negative fund balance is often referred to as a deficit. GAAP: Acronym for Generally Accepted Accounting Principles, which is the standard framework of guidelines for financial accounting. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions and in the preparation of financial statements. GASB: Acronym for Government Accounting Standards Board, an independent, non-profit agency responsible for the promulgation of accounting and financial reporting procedures for governmental entities. GC ISD: Acronym for the Grapevine Colleyville Independent School District, the local independent school district, with board members elected to provide administration for schools in the cities of Grapevine, Colleyville, and Euless. 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 southern part of Euless attend school in the HEB ISD. 191 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 generally tax supported. General Obligation Bonds: Bonds for the payment of which the full faith and credit of the issuing government are pledged. The bonds are paid by revenue provided from real property which is assessed through the taxation power of the local governmental unit. Bonds must have voter approval. GFOA: Acronym for Government Finance Officers Association whose mission is to enhance and promote the professional management of governments for the public benefit by identifying and developing financial policies and best practices and promoting their use through education, training, facilitation of member networking, and leadership. Governmental Funds: The funds through which most governmental functions typically are financed. The acquisition, use, and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds). Grant -Funded Program: Any program requiring any amount of State and/or Federal funds. Goal: The purpose toward which an endeavor is directed; and objective. H-E-B ISD: Acronym for the Hurst -Euless - Bedford Independent School District, a local independent school district, with board members elected to provide administration for schools in the cities of Hurst, Euless and Bedford. Homestead Exemption: A deduction from the total taxable assessed value of owner occupied property. The exemption in Euless is 20% with an additional $35,000 for disabled and senior citizens. Infrastructure: The underlying permanent foundation or basic framework. 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. Investments: Securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. ISO: Acronym for Insurance Service Organization. ISO is a New York -based advisory organization that serves the property and casualty insurance industry by providing inspection services, insurance coverage form development and statistical services. IVR: Acronym for Interactive Voice Response which allows customers to interact with a company's call center systems via a telephone keypad or by speech recognition, after which they can service their own inquiries by following the IVR dialogue. Levy: To impose taxes, special assessments, or service charges for the support of city services. Maintenance: The upkeep of physical properties in condition for use or occupancy. Examples are the inspection of equipment to detect defects and the making of repairs. Mission: An inner calling to pursue an activity or perform a service. Modified Accrual Accounting: Accounting system in which revenues are recognized and recorded in the accounts when they are measurable, available, and collectible in the fiscal year. Non -departmental: Department to budget expenses that benefit the fund as a whole rather than a particular department within the fund. Non-exempt: Personnel eligible to receive overtime pay when overtime work has been authorized or requested by the supervisor. Objective: Something worked toward or striven for; a goal. 192 Operating Budget: Plan for current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of the City are controlled. The use of annual operating budgets is required by State law. Operating Expenditure: Expenditure on an existing item of property or equipment that is not a capital expenditure. Ordinance: A formal legislative enactment by the governing body of the municipality. If it is not in conflict with any higher form of law, such as state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it applies. The difference between an ordinance and a resolution is that the latter requires less legal formality and has lower legal status. Revenue raising measures such as the imposition of taxes, special assessments and service charges, usually require ordinances. P-Cards: Acronym for procurement card. A City - issued credit card which allows employees to make small purchases in a cost effective manner. Performance Measures: Specific quantitative measures of work performed within an activity or program. They may also measure results obtained through an activity or program. Personal Services: The costs associated with compensating employees for their labor. Proprietary Funds: Operation that operates like a private operation, in which services are financed through user charges and expenditures include the full cost of operations. Public Hearing: The portions of open meetings held to present evidence and provide information on both sides of an issue. PID: Acronym for Public Improvement District which offer cities and counties a means for improving their infrastructure to promote economic growth in an area by allowing cities and counties to levy and collect special assessments on properties that are within the city or its extraterritorial jurisdiction. Purchase Order (PO): A document authorizing the delivery of specified merchandise or the rendering of certain services. PVC: Acronym for polyvinyl chloride, a plastic compound used for water and sewer pipes. Reimbursement: Repayment to a specific fund for expenditures incurred or services performed by that fund to or for the benefit of another fund. Reserve: An account used to indicate that a portion of fund resources is restricted for a specific purpose, or is not available for appropriation and subsequent spending. Revenues: All amounts of money received by a government from external sources other than expense refunds, capital contributions, and residual equity transfers. ROW: Acronym for right-of-way. Sales Tax: A general "sales tax" is levied on persons and businesses selling merchandise or services in the City limits on a retail basis. The categories for taxation are defined by state law. Monies collected under authorization of this tax are for the use and benefit of the City. Special Assessment: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. STEP: Acronym for Selective Traffic Enforcement Program whose goal is to reduce the number of crashes caused by excessive speed, disregard of traffic control devices, and alcohol. Supplemental Request: A request to budget an activity at a level above current service levels in order to achieve increased or additional objectives. These expenditures are ongoing in nature. Supplies: A cost category for minor items (individually priced at less than $5,000) required by departments to conduct their operations. 193 TAD: Acronym for Tarrant Appraisal District who is responsible for local property tax appraisal and exemption administration for seventy jurisdictions or taxing units in the county. 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. Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property in the City. The list is provided to the City by Tarrant Appraisal District. Taxable Value: Estimated value of taxable property to which the ad valorem tax rate is applied. Taxes: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. TCEQ: Acronym for Texas Commission on Environmental Quality, a state agency which enforces federal and state environmental laws. TIRZ: Acronym for Tax Increment Reinvestment Zone which is a special zone created by City Council to attract new investment to an area. This zone helps finance the cost of redevelopment and encourage development in an area that would otherwise not attract sufficient market development in a timely manner. Taxes attributable to new improvements (tax increments) are set -aside in a fund to finance public improvements within the boundaries of the zone. TMRS: Acronym for the Texas Municipal Retirement System, a pension plan for employees of member cities within the State of Texas. TRA: Acronym for the Trinity River Authority of Texas which is a conservation and reclamation district providing water and wastewater treatment, along with recreation and reservoir facilities, for municipalities within the nearly 18,000-square-mile Trinity River basin. TSGC: Acronym for the Texas Star Golf Course which is used to account for the revenues and expenditures of a 275 acre 18-hole golf course, 7,000 square foot conference center, and full service restaurant. TSSC: Acronym for the Texas Star Sports Complex which is used to account for the revenues and expenditures of both Softball World and the Parks at Texas Star enterprise operations. TXDOT: Acronym for the Texas Department of Transportation, a state government agency responsible for administering capital grants for street repairs within the City of Euless. User Charges: The payment of a fee for direct receipt of a public service by the party benefiting from the service. Working Capital: Budgeted working capital is calculated as a fund's current assets less current liabilities and outstanding encumbrances. The term is used to indicate unencumbered fund balances in enterprise funds such as utility, golf course, Softball World and the Parks at Texas Star. 194 Appendix C Ordinances ORDINANCE NO. 2256 AN ORDINANCE ADOPTING THE OFFICIAL OPERATING AND CAPITAL BUDGET FOR THE CITY OF EULESS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2020, AND ENDING SEPTEMBER 30, 2021; AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2019, AND ENDING SEPTEMBER 30, 2020; PROVIDING FOR THE INVESTMENT OF FUNDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Manager's recommended budget for the fiscal year beginning October 1, 2020, and ending September 30, 2021, was posted on the City's website and filed in the office of the City Secretary of the City of Euless on July 24, 2020, updated July 28, 2020, and has been available to the citizens and the public for their inspection since; and WHEREAS, the FY2020-2021 proposed Budget, on file in the office of the City Secretary as Exhibit A, and incorporated herein for all purposes, specifically sets forth each of the various funds for which appropriations are delineated, and the estimated amount of money carried in the Budget for each of such funds; and WHEREAS, the FY2020-2021 proposed Budget includes, by reference, certain elements of the Capital Improvements Program, on file in the office of the City Secretary as Exhibit B, which details planned capital improvement projects of the City that have been identified to date and contains a statement proposing capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing and a list of capital projects which should be undertaken within the five next succeeding years; and WHEREAS, on August 17, 2020, the Euless City Council held a public hearing on the proposed Budget at which time all citizens and interested persons were given an opportunity to be heard regarding the Budget; and WHEREAS, notice of such public hearing on the Budget was duly published in accordance with law and at the conclusion of such hearing, it was determined that such Budget should be adopted; and WHEREAS, the City Council deems it to be in the best interest of the citizens to amend the FY2019-2020 budget due to unforeseen circumstances. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The official Budget for the City of Euless for the fiscal year beginning October 1, 196 2020, and ending September 30, 2021, on file in the office of the City Secretary as Exhibit A, is hereby adopted and there is hereby appropriated from the funds indicated therein such sums for the projects, operations, activities, purchases, and other expenditures proposed in the Budget. 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. A copy of the Budget shall be posted on the official website for the City of Euless. In addition, the City Manager shall file or cause to be filed a true and correct copy of this ordinance, along with the approved Budget, and any amendments thereto, in the office of the County Clerk of Tarrant County, Texas, as required by State law. SECTION 2. The City Council hereby approves as a part of the Budget the FY2020-2021 Capital Improvements Program, on file in the office of the City Secretary as Exhibit B, which details planned capital improvement projects of the City that have been identified to date. This document meets the requirements of the City Charter, Article VII, Section 2 (5) which requires "A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing" and Section 2 (6) which requires, "A list of capital projects which should be undertaken within the five next succeeding years." The Euless City Secretary is directed to keep and maintain a copy of such Capital Improvement Program on file in the office of the City Secretary available for inspection by citizens and the general public. A copy of the Capital Improvement Program shall be posted on the official website for the City of Euless. SECTION 3. The FY2019-2020 official Budget for the City of Euless is amended to provide an additional $3,160,577 for CARES Act grant proceeds and related COVID-19 expenditures and $400,000 is appropriated as a transfer from car rental reserves to cover revenue losses due to COVID-19 closures. The revised figures, prepared and submitted by the City Manager for the FY2019-2020 budget are hereby approved and appropriated, and any necessary transfers between accounts and departments are hereby authorized, approved and appropriated. SECTION 4. All funds appropriated and allocated shall be expended and used pursuant to the provisions of such official Budget and the City Manager is directed to appropriate and expend City funds according to City Charter provisions. Ordinance No. 2256, Page 2 of 5 197 SECTION 5. 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: FUND General Fund Hotel/Motel Fund Juvenile Case Fund Half Cent Sales Tax Fund (EDC) Crime Control & Prevention District Fund (CCPD) Police Seized Assets Fund Police Drug Fund (DEA) Grant Fund Car Rental Tax Fund Glade Parks Tax Increment Reinvestment Zone Midtown Public Improvement District Midtown Tax Increment Reinvestment Zone Cable PEG Fund General Obligation Debt Service Fund Star Center Debt Service Fund Half Cent Debt Service Fund (EDC) Water & Wastewater Fund Service Center Fund Water & Wastewater Debt Service Fund Drainage Utility Fund Recreation Classes Fund Arbor Daze Fund Texas Star Sports Complex Fund Texas Star Golf Course Fund Texas Star Golf Course Debt Service Fund Equipment Replacement Fund Health Insurance Fund Risk Management/Worker's Comp Fund Ordinance No. 2256, Page 3 of 5 FY2020 FY2021 Amended Budgeted Expenditures Expenditures $ 44,720,044 $ 524,174 $ 126,658 $ 5,466,650 $ 2,205,685 $ 34,104 $ 179,162 $ 3,231,939 $ 64,061 $ 15,994,403 $ 7,079,395 $ 1,138,167 $ 1,009,747 $ 100,009 $ 110,000 $ 6,070,834 $ 712,896 $ 394,605 $ 27,186,602 $ 1,239,765 $ 1,219,826 $ 934,563 $ 697,935 $ 80,000 $ 725,564 $ 4,606,455 $ 594,566 $ 1,472,500 $ 7,253,937 $ 1,198,467 198 SECTION 6. The sums below are hereby appropriated from the respective capital funds for the payment of expenditures on behalf of the City government as established in the approved Capital Improvement Program: Fund FY2020 Amended FY2021 Appropriations Appropriations Drainage Capital Projects Fund $ 100,000 Streets Capital Projects Fund $ 1,776,129 $ 6,500,000 Water & Wastewater Capital Projects Fund $ 2,872,494 $ 1,998,029 Water Impact Fee Fund $ 120,844 Wastewater Impact Fee Fund $ 100,000 General Capital Projects Fund $ 7,728,308 Half Cent Capital Projects Fund (EDC) $ 4,716,414 $ 250,000 Texas Star Golf Course Capital Projects $ 50,000 Redevelopment Fund $ 1,023,358 $ 750,000 Car Rental Capital Improvement Projects $ 2,571,070 $ 10,000 SECTION 7. The sums below are hereby appropriated from the respective reserve funds to provide transfers to certain operating and capital improvement funds as established in the approved budget document. Fund FY 2021 Appropriations Water& Wastewater Rate Stabilization Reserve Fund $ 262,742 Texas Star Golf Course Reserve Fund $ 50,000 SECTION 8. The City Manager is authorized from time to time, as he/she 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 the City Council adopted Investment Policy. SECTION 9. SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections 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 Ordinance No. 2256, Page 4 of 5 199 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 10. EFFECTIVE DATE. This ordinance shall become effective immediately from and after Rs passage. PRESENTED AND PASSED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on August 24, 2020, by a vote of 7 ayes, o nays, and 0 abstentions. APPROVED: ( a Martin, Mayor ATTES1 utter;'Tf MC, CMC, City Secretary APP OVED AS TO FORM: Wayne K. Olson; City Attorney Ordinance No. 2256, Page 6 of 5 200 ORDINANCE NO. 2257 AN ORDINANCE LEVYING TAXES FOR THE TAX YEAR 2020 FOR THE CITY OF EULESS, TEXAS; PROVIDING FOR CERTAIN EXEMPTIONS THEREFROM; ENACTING PROVISIONS INCIDENT AND RELATING TO THE SUBJECT AND PURPOSE OF THIS ORDINANCE; REPEALING CONFLICTING ORDINANCES; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on August 17, 2020, the City Council held a public hearing on the proposed budget for the Fiscal Year 2020-2021; and WHEREAS, the City Council has approved, by a separate ordinance adopted on August 24, 2020, an annual budget for the fiscal year beginning October 1, 2020, and ending September 30, 2021 (tax year 2020); and WHEREAS, the City Council finds that an ad valorem tax must be levied to provide the revenue requirements of the budget for tax year 2020; and WHEREAS, the City Council held a public hearing on the proposed tax rate on August 17, 2020, and complied with all other statutory and constitutional requirements concerning the levying and assessing of ad valorem taxes; and WHEREAS, all citizens and interested persons were given an opportunity to be heard regarding the proposed budget and the proposed tax rate. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The City of Euless, Texas does hereby adopt and levy the following tax rate for tax year 2020 and for each tax year thereafter until otherwise ordained: $0.381955 $0.080545 for the purposes of maintenance and operation for the payment of principal and interest on debt of the City $0.4625 Total tax rate The above tax rate shall be assessed and collected on each One Hundred Dollars ($100.00) of assessed value of all taxable property, real, personal and mixed, situated within the corporate limits of the City of Euless on January 1, 2020, and not exempt from taxation by the Constitution and statutes of the State of Texas. The tax so levied and assessed shall be apportioned to the accounts and funds in the amounts as set forth in the annual budget of the City adopted for the fiscal year. 201 THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. SECTION 2. There shall be exempted from the assessed 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 3. The sum of thirty-five thousand dollars ($35,000) of the assessed valuation of residence homesteads of residents of the City of Euless who are sixty-five (65) years of age or older shall be exempted from all ad valorem taxes herein levied by the City. SECTION 4. There shall be exempted from the assessed valuation of all residential homesteads of disabled veterans for which proper application shall have been made a portion of such valuation in accordance with the following schedule as allowed by the Texas Tax Code, Section 11.22: An exemption of up to: For adisabilitx rating of at least: but less than: $5,000 of the assessed value 10% 30% $7,500 of the assessed value 30% 50% $10,000 of the assessed value 50% 70% $12,000 of the assessed value 70% and over SECTION 5. The taxes levied by this Ordinance shall be due and payable on October 1, 2020, and shall become delinquent on February 1, 2021. Except as provided in Section 7 below, payment of such tax is due in one full installment. Taxes shall be payable at the office of the Tarrant County Tax Collector. There shall be no discount for taxes paid prior to January 31, 2021. SECTION 6. If the tax is unpaid after January 31, 2021, such tax will become delinquent and penalty and interest will attach and accrue as provided by Section 33.01 of the Texas Tax Code. Ordinance No. 2257, Page 2 of 4 202 SECTION 7. A person who pays one-half of the taxes before December 1, 2020, may pay the remaining one-half of the taxes without penalty or interest before July 1, 2021, as provided and authorized by Section 31.03 of the Texas Tax Code. SECTION 8. As provided by Section 33.07 of the Texas Tax Code, in the event the taxes become delinquent and remain delinquent on July 1, 2021, and in the event such delinquent taxes are referred to an attorney for collection, an additional penalty in the amount of the compensation to be paid in connection with the collection of the delinquent taxes as specified in the contract with the attorney shall be added as collection costs to be paid by the taxpayer. SECTION 9. The Tarrant County Tax Collector is hereby authorized to collect the taxes levied under this Ordinance, The City and Tarrant County shall have available all rights and remedies provided by law for the enforcement of the collection of taxes levied under this Ordinance. SECTION 10. All ordinances or parts of ordinances in conflict herewith are repealed to the extent of conflict only. SECTION 11. SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections 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. Ordinance No. 2257, Page 3 of 4 203 SECTION 12. This ordinance shall become effective from and after its date of passage. PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on August 24, 2020, by a vote of 7 ayes, 0 _ nays, and 0 abstentions. APPROVED: mda Martin,Mayor e k.ATTEST: . • T, kiviC CMG, City Secretary 1,0110 APPROVED AS TO FORM: /‹_a Wayne K. Olson, City Attomey Qrdinance No, 2257, Page 4 of 4 204 ORDINANCE NO. 2258 AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2020 FOR THE CITY OF EULESS, TEXAS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Tarrant Appraisal District is responsible for the property tax appraisal and exemption administration for the City of Euless; and WHEREAS, on the 241h day of July 2020, Tarrant Appraisal District provided the City with the Certified Appraisal Roll effective for the 2020 tax year; and WHEREAS, the Certified Appraisal Roll established the net appraised value of certain tracts of property located within the corporate boundaries of the City, taking into consideration any partial exemptions allowed to property owners; and WHEREAS, the City Council has adopted and levied a tax rate applicable to property located within the corporate boundaries of the City; and WHEREAS, Tarrant County, as the tax assessor for the City, has calculated the tax roll for the City based on the adopted tax rate; and WHEREAS, the City Council finds it is in the best interests of the City and the owners of those specific tracts to accept the tax roll as presented. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The tax roll for tax year 2020 for the City of Euless, Texas is hereby approved as shown in Exhibit A. SECTION 2. SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections 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. 205 SECTION 3. EFFECTIVE DATE. This Ordinance shall become effective from and after its date of passage. PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on August 24, 2020, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: 1TTES`I' et,stf#MC, CMC, City Secretary APPROVED AS TO FORM: Wayne K. Olson, City Attorney Ordinance No. 2258, Page 2 of 11 206 Appendix D Tax Worksheets 2020 Tax Rate Calculation Worksheet Date: 08/03/2020 03:16 PM Taxing Units Other Than School Districts or Water Districts City of Euless, Texas (817)685-1400 Taxing Unit Name Phone (area code and numbei 201 N Ector Drive Euless, Texas 76039, , TX, www.eulesstx.gov Taxing Unit Address, City, State, ZIP Code Taxing Unit's Website Address GENERAL INFORMATION: Tax Code Section 26.04(c) requires an officer or employee designated by the governing body to calculate the no -new -revenue (NNR) tax rate and voter -approval tax rate for the taxing unit. These tax rates are expressed in dollars per $100 of taxable value calculated. The calculation process starts after the chief appraiser delivers to the taxing unit the certified appraisal roll and the estimated values of properties under protest. The designated officer or employee shall certify that the officer or employee has accurately calculated the tax rates and used values shown for the certified appraisal roll or certified estimate. The officer or employee submits the rates to the governing body by Aug. 7 or as soon thereafter as practicable. School districts do not use this form, but instead use Comptroller For 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 Agreements. Water districts as defined under Water Code Section 49.001(1) do use this form but instead use Comptroller Form 50-858 Water District Voter -Approval Tax Rate Worksheet for Low Tax Rate and Developing Districts or Comptroller Form 50-860 Developed water District Voter -Approval Tax Rate Worksheet. The Comptroller's office provides this worksheet to assist taxing units in determining tax rates. The information provided in this worksheet is offered as technical assistance and not legal advice. Taxing units should consult legal counsel for interpretations of law regarding tax rate preparation and adoption. STEP 1: No -New -Revenue Tax Rate The NNR tax rate enables the public to evaluate the relationship between taxes for the prior year and for the current year based on a tax rate that would produce the same amount of taxes (no new taxes) if applied to the same properties that are taxed in both years. When appraisal values increase, the NNR tax rate should decrease. The NNR tax rate for a county is the sum of the NNR tax rates calculated for each type of tax the county levies. While uncommon, it is possible for a taxing unit to provide an exemption for only maintenance and operations taxes. In this case, the taxing unit will need to calculate the NNR tax rate separately for the maintenance and operations tax and the debt tax, then add the two components together. Line 1. No -New -Revenue Rate Activity 2019 total taxable value. Enter the amount of 2019 taxable value on the 2019 tax roll today. Include any adjustments since last year's certification; exclude Tax Code Section 25.25(d) one-fourth and one-third over -appraisal corrections from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing twill deduct taxes in Line 17).[1] 2. 2019 tax ceilings. Counties, cities and junior college districts. Enter 2019 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2019 or a prior year for homeowners age 65 or older or disabled, use this step.[2] 3. Preliminary 2019 adjusted taxable value. Subtract Line 2 from Line 1. $4,529,024,729 4. 1 2019 total adopted tax rate. 5. 2019 taxable value lost because court appeals of ARB decisions reduced 2019 1 Ap_praised value. A. Original 2019 ARB values: B. 2019 values resulting from final court decisions: Amount/Rate $4,914,243,185 $385,218,456 $.462500 $1,062,877,071 $978,894,553 1 C. 2019 value loss. Subtract B from A.[3] 208 J$83,982,5181 1001.1.7 Line No -New -Revenue Rate Activity 6. 2019 taxable value subject to an appeal under Chapter 42, as of July 25. A. 2019 ARB certified value: B. 2019 disputed value: C. 2019 undisputed value Subtract B from A.[4] 7. 2019 Chapter 42-related adjusted values. Add Line 5 and 6 8. 2019 taxable value, adjusted for court -ordered reductions. Add Line 3 and Line 7 9. 2019 taxable value of property in territory the taxing unit j1Pnnn&YPf1 after Jan. 1, 2019. Enter the 2019 value ofproperty in deannexed territory.[5] _ 10. 2019 taxable value lost because property first qualified for an exemption in 2020. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport, goods -in -transit, temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in 2020 does not create a new exemption or reduce taxable value. -------------------- A. Absolute exemptions. Use 2019 market value: Amount/Rate 11. B. Partial exemptions. 2020 exemption amount or 2020 percentage exemption times 2019 value: C. Value loss. Add A and B.[6] 2019 taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1),timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2020. Use only properties that qualified in 2020 for the first time; do not use properties that qualified in 2019. A. 2019 market value: B. 2020 productivity or special appraised value: C. Value loss. Subtract B from A.[7] 12. Total adjustments for lost value. Add Lines 9, I OC and I IC. 13.-1 Adjusted 2019 taxable value. Subtract Line 12 from Line 8 14. Adjusted 2019 total levy. Multiply Line 4 by Line 13 and divide by $100 15. Taxes refunded for years preceding tax year 2019. Enter the amount of taxes refunded by the district for tax years preceding tax year 2019. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2019. This line applies only to tax years preceding tax year 2019. [8j 16. Taxes in tax increment financing (TIF) for tax year 2019 Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2020 captured appraised value in Line 18D, enter 0.[9] 17. Adjusted 2019 levy with refunds and TIF adjustment. Add Lines 14, and 15, subtract Line 16. 10] 18. Total 2020 taxable value on the 2020 certified appraisal roll today. This value includes only certified values or certified estimate of values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 20). These homesteads include homeowners age 65 or older or disabled.[11] A. Certified values: B. Counties: Include railroad rolling stock values certified by the Comptroller's office. C. Pollution control and energy storage system exemption: Deduct the value of 1- property exempted for the current tax year for the first time as pollution control or energy storage system property D. Tax increment financing: Deduct the 2020 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 209 0 83,982,5181 $4,613,007,247 $O $1,229,196 $16,125,552 $0 $0 $17,354,748 $0 $17,354,748 $4,595,652,499 $21,254,892 $382,383 $4,882,298,485 $0, $0' $890,876 $20,746,399 $198,797,189 1001.1.7 Line 19. No -New -Revenue Rate Activity 2020 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 23 below.[12] E. Total 2020 value Add A and B, then subtract C and D Amount/Ratel Total value of properties under protest or not included on certified appraisal rol1.j131 A. 2020 taxable value of properties under protest The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal 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 value under protest.[14] B. 2020 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about but are not included in the appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value of property not on the certified rol1.[15] C. Total value under protest or not certified. Add A and B. 20. 2020 tax ceilings. Counties, cities and junior colleges enter 2020 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other taxing units enter 0. If your taxing unit adopted the tax ceiling provision in 2019 or a prior year for homeowners age 65 or older or disabled, use this step.[161 21. 2020 total taxable value. Add Lines 18E and 19C. Subtract Line 20C.[17] 22. Total 2020 taxable value of properties in territory annexed after Jan. 1, 2019. Include both real and personal property. Enter the 2020 value of property in territory annexed. [ 181 Total 2020 taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in 2019. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, 2019 and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2020.[19] 24. Total adjustments to the 2020 taxable value. Add Lines 22 and 23. 23. 25. Adjusted 2020 taxable value. Subtract Line 24 from Line 21. 26. 2020 NNR tax rate. Divide Line 17 by Line 25 and multiply by $100.[20] 27. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the 2020 county NNR tax rate.[21] 11 JTex. Tax Code Section 131Tex. Tax Code Section I51Tex. Tax Code Section [7JTex. Tax Code Section 191Tex. Tax Code Section [11JTex. Tax Code Section [13lTex. Tax Code Section [15JTex. Tax Code Section 1171Tex. Tax Code Section I19JTex. Tax Code Section 1211Tex. Tax Code Section 12ITex. Tax Code Section [41Tex. Tax Code Section 16JTex. Tax Code Section 181Tex. Tax Code Section 1101Tex. Tax Code Section 1121Tex. Tax Code Section 1141Tex. Tax Code Section [161Tex. Tax Code Section 1181Tex. Tax Code Section 1201Tex. Tax Code Section 210 L_ $210,466,273 $71,485,535 $4,683,501,296 $281,951,808 $400,311,650 $4,565,141,454 $0 $67,341,710 $67,341,710 $4,497,799,744 $.461256 /$100 1001.1.7 STEP 2: Voter -Approval Tax Rate The voter -approval tax rate is the highest tax rate that a taxing unit may adopt without holding an election to seek voter approval of the rate. The voter -approval tax rate is split into two separate rates: 1. Maintenance and Operations (M&O) Tax Rate: The M&O portion is the tax rate that is needed to raise the same amount of taxes that the taxing unit levied in the prior year plus the applicable percentage allowed by law. This rate accounts for such things as salaries, utilities and day-to-day operations. 2. Debt Rate: The debt rate includes the debt service necessary to pay the taxing unit's debt payments in the coming year. This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. The voter -approval tax rate for a county is the sum of the voter -approval tax rates calculated for each type of tax the county levies. In most cases the voter -approval tax rate exceeds the no -new -revenue tax rate, but occasionally decreases in a taxing unit s debt service will cause the NNR tax rate to be higher than the voter -approval tax rate. Line Voter Approval Tax Rate Activity_ 28. 2019 M&O tax rate. Enter the 2019 M&O tax rate. 29. 2019 taxable value, adjusted for actual and potential court -ordered adjustments. Enter the amount in Line 8 of the No -New -Revenue Tax Rate Worksheet. 30. Total 2019 M&O levy. Multiply Line 28 by Line 29 and divide by 100. 17,435,968 31. Adjusted 2019 levy for calculating NNR M&O rate. A. 2019 sales tax specifically to reduce property taxes. For cities, counties and hospital districts, enter the amount of additional sales tax collected and spent on M&O expenses in 2019, if any. Other taxing units, enter 0. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent. ..........__...._ B. M&O taxes refunded for years preceding tax year 2019. Enter the amount of M&O taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2019. This line applies only to tax years preceding tax year 2019. C. 2019 taxes in TIF: Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2020 captured appraised value in Line 18D, enter 0. D. 2019 transferred function: If discontinuing all of a department, function or activity and transferring it to another taxing unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation. If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the taxing unit operated the function. The taxing unit discontinuing the function will subtract this amount in E below. The taxing unit receiving the function will add this amount in E below. Other taxing units enter 0. E. 2019 M&O levy adjustments. Add A and B, then subtract C. For taxing un it with D, subtract if discontinuing function and add if receiving function F. Add Line 30 to 31E. 32. Adjusted 2020 taxable value. Enter the amount in Line 25 of the No -New - Revenue Tax Rate Worksheet. 33. 2020 NNR M&O rate (unadjusted) Divide Line 31F by Line 32 and multiply by $100. 34. Rate adjustment for state criminal justice mandate.[23] A. 2020 state criminal justice mandate. Enter the amount spent by a county in the previous 12 months providing for the maintenance and operation cost of keeping inmate s in county -paid facil 'ties after they have bee n sentenced. Do not include any state reimbursement received by the county for the same eu,ose. B. 2019 state criminal justice mandate Enter the amount spent by a county in the 12 months prior to the previous 12 months providing for the maintenance and operation cost of keeping inmates in county -paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. Enter zero if this is the first time the mandate applies 2,678,345 305,378' 890,874 2,092,851' Amount/Rate $.377974 4,613,007,247 19,528,819 4,497,799,744 0.434186 211 1001. i.7 F Line Voter Approval Tax Rate Activity C. Subtract B from A and divide by Line 32 and multiply by $100 D. Enter the rate calculated in C. If not applicable, enter 0. r35. ! Rate adjustment for indigent health care expendituresj24j A. 2020 indigent health care expenditures Enter the amount paid by a taxing unit providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2019 and ending on June 30, 2020, less any state' assistance received for the same purpose B. 2019 indigent health care expenditures Enter the amount paid by a taxing unit f providing for the maintenance and operation cost of providing indigent health care for the period beginning on July 1, 2018 and ending on June 30, 2019, less any state assistance received for the same purpose L C. Subtract B from A and divide by Line 32 and multiply by $100 D. Enter the rate calculated in_C. If not applicable, enter 0. 36. Rate adjustment for county i indigent defenseompensati of 25] A. 2020 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, 2019 and ending on June 30, 2020, less any state grants received by the county for the same purpose B. 2019 indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals for the period beginning on July 1, 2018 and ending on June 30, 2019, less any state grants received by the county for the same purpose C. Subtract B from A and divide by Line 32 and multiply by $100 D. Multiply B by 0.05 and divide by Line 32 and multiply by $100. E. Enter the lessor of C and D. If not applicable, enter 0. 37. Rate adjustment for county hospital expenditures. A. 2020 eligible county hospital expenditures Enter the amount paid by the county or municipality to maintain and operate an eligible county hospital for the period beginning on July 1, 2019 and ending on June 30, 2020 B. 2019 eligible county hospital expenditures Enter the amount paid by the count or municipality to maintain and operate an eligible county hospital for the period begins g on July 1, 2018 and ending on June 30, 2019 C. Subtract B from A and divide by Line 32 and multiply by $100 D. Multiply B by 0.08 and divide by Line 32 and multiply by $100 E. Enter the lessor of C and D, if applicable. If not applicable, enter 0. 38. Adjusted 2020 NNR M&O rate. Add Lines 33, 34D, 35D, 36E, and 37E. 39. 2020 voter -approval M&O rate. Enter the rate as calculated by the appropriate scenario below. Special Taxing Unit If the taxing unit qualifies as a special taxing unit, multiply Line 38 by 1.08 -or- Other Taxing Unit If the taxing unit does not qualify as a special taxing unit, multiply Line 38 by 1.035. -or- Taxing unit affected by disaster declaration If the taxing unit is located in an area declared as disater area, the governing body may direct the person calculating the voter -approval rate to calculate in the manner provided for a special taxing unit. The taxing unit shall continue to calculate the voter -approval rate in this manner until the earlier of 1) the second year in which total taxable value on the certified appraisal roll exceeds the total taxable value of the tax year in which the disaster occurred, and 2) the third tax year after the tax year in which the disaster occurred. I f thetaxing unit qualifies under this scenario, multiply Line 38 by 1.08. [271 J Amount/Rat 0.000000, 0.000000 0 0.000000 0.000000 0.000000, 0.000000; 0.000000 0.000000 _J 0.0000001 0.434186 0.468920 212 1001.1.7 Line Voter Approval Tax Rate Activity 40. Total 2020 debt to be paid with property taxes and additional sales tax revenue. Debt means the interest and principal that will be paid on debts that: (1) are paid by property taxes, (2) are secured by property taxes, (3) are scheduled for payment over a period longer than one year, and (4) are not classified in the taxing unit's budget as M&O expenses . A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district budget payments. f Enter debt amount B. Subtract unencumbered fund amount used to reduce total debt. 5,812,833 Amount/Rate C. Subtract certified amount spent from sales tax to reduce debt(enterzero if l none) D. Subtract amount paid from other resources j E. Ad, tiled debt Subtract B, C and D from A 41. Certified 20 19excess debt collections Enter the amount certified by the collector. 42. !; Adjusted 20 20debt Subtract Line 41 from Line 40E 43. 20 20anticipated collection rate. A. Enter the 2020 anticipated collection rate certified by the collector B. Enter the 2019 actual collection rate C. Enter the 2018 actual collection rate D. Enter the 2017 actual collection rate E. If the anticipated collection rate in A is lower than actual collection rates in B, C and D, enter the lowest collection rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note thet the rate can be greater than 100%. 44. i 2020 debt adjusted for collections. Divide Line 42 by Line 43E. 45. 2020 total taxable value. Enter the amount on Line 21 of the No -New -Revenue Tax Rate Worksheet. 46. j 2020 debt rate Divide Line 44 by Line 45 and multiply by $100. 0 0; 2,135,805, 100.00 99.50 99.99 100.18 3,677,0281 01 3,677,028 100.00 3,677,028 4,565,141,454 0.080545 47. 120 2 0 voter-approll tax rate. Add Line 39 and 46. 0.549465 48. COUNTIES ONLY. Add together the voter -approval tax rate for each type of tax the county livies. The total is the 2020 county voter -approval tax rate. STEP 3 NNR Tax Rate and Voter -Approval Tax Rate Adjustments for Additional Sales tAx to Reduce Property Taxes Cities, counties and hospital districts may levy a sales tax specifically to reduce property taxes. Local voters by election must approve imposing or abolishing the additional sales tax. If approved, the taxing unit must reduce its NNR and voter -approval tax rates to offset the expected sales tax revenue. This section should only be completed by a county, city or hospital district that is required to adjust its NNR tax rate and/orvoter- approval tax rate because it adopted the additional sales tax. — - --.......--------- Lie 1 Additi nnaRal esand ilseTax Worksheet Amount/Rat( 49. Taxable sales. For taxing units that adopted the sales tax in November 2019 or May 2020, enter the Comptroller's estimate of taxable sales for the previous four quarters [32]. Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November 2019, skip this line. 50. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of estimated sales tax revenue.[33] Taxing units that adopted the sales tax in November 2019 or in May 2020. Multiply the amount on Line 49 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95 [34] -or- Taxing units that adopted the sales tax before November 2019. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. 213 0 2,745,218 1001.1.7 Additional Sales and Ike Tax Worksheet 51. 2020 total taxable value. Enter the amount from Line 21 of the No -New -Revenue Tax Rate Worksheet.. 52_ Sales tax adjustment rate Divide line 50 by Line 51 and multiply by $100. Amount/Rat 4,565,141,454 53. J 2020 NNR tax rate, unadjusted for sales tax[35]. Enter the rate from Line 26 or 27, as applicable, on the No -New -Revenue Tax Rate Worksheet. 54. 2020 NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November 2019 or in May 2020. Subtract Line 52 from Line 53. Skip to Line 55 if you adopted the additional sales tax before November 2019. 55. 2020 voter -approval tax rate, unadjusted for sales tax.[36] Enter the rate from Line 47 or Line 48 as applicable, of the Voter -Approval Tax Rate Worksheet 56. 2020 voter -approval tax rate, adjusted for sales tax. Subtract Line 52 from Line 55. 1371Tex. Tax Code Section (381Tex. Tax Code Section STEP 4: Additional Rollback Protection for Pollution Control 0.060135 $.46125 $.461256 0.549465 0.489330 1 A taxing unit may raise its rate for M&O funds used to pay for a facility, device or method for the control of air, water or land pollution. This includes any land, structure, building, installation, excavation, machinery, equipment or device that is used, constructed, acquired or installed wholly or partly to meet or exceed pollution control requirements. The taxing units expenses are those necessary to meet the requirements of a permit issued by the Texas Commission on Environmental Quality (TCEQ). The taxing unit must provide the tax assessor with a copy of the TCEQ letter of determination that states the portion of the cost of the installation for pollution control. This section should only be completed by a taxing unit that uses M&O Funds to pay for a facility, device or method for the control of air, water or land pollution. This section should only by completed by a taxing unit that uses M&O funds to pay for a facility, device or method for the control of air, water or land pollution. Line Activity Amount/Rate 57. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ [37]. The taxing unit shall provide its tax assessor -collector. with a copy of the letter.[38] 58. 2020 total taxable value. Enter the amount from Line 21 of the No -New -Revenue Tax Rate Worksheet. 59. Additional rate for pollution control. Divide Line 57 by Line 58 and multiply by $100. 60. 2020 voter -approval tax rate, adjusted for pollution control. Add Line 59 to one of the following lines (as applicable): Line 47, Line 48 (counties) or Line 56 taxing units with the additional sales tax). 1371Tex. Tax Code Section 13811 ex. Tax Code Section $0 $4,565,141,454 0.000000 0.489330 214 1001.1.7 STEP 5: Voter -Approval Tax Rate Adjustment for Unused Increment Rate The unused increment rate is the rate equal to the difference between the adopted tax rate and voter -approval tax rate before the unused increment rate for the prior three years [39]. In a year where a special taxing unit adopts a rate above the voter -approval tax rate by applying any portion of the unused increment rate, the unused increment rate for that year would be zero. For each tax year before 2020, the difference between the adopted tax rate and voter -approval rate is considered zero, therefore the unused increment rate for 2020 is zero.[40] This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. [41 ] Line Activity 61. 2019 unused increment rate. Subtract the 2019 actual tax rate and the 2019 unused increment rate from the 2019 voter -approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero. 62. 2018 unused increment rate. Subtract the 2018 actual tax rate and the 2018 unused increment rate from the 2028 voter -approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero. 63. 2017 unused increment rate. Subtract the 2017 actual tax rate and the 2017 unused increment rate from the 2017 voter -approval tax rate. If the number is less than zero, enter zero. If the year is prior to 2020, enter zero. 64. 2020 unused increment rate. Add Lines 61, 62 and 63. 65. 2020 voter -approval tax rate, adjusted for unused increment rate. Add Line 64 to one of the following lines (as applicable): Line 47, Line 48 (counties), Line 56 (taxing units with the additional sales tax) or Line 60 (taxing units with pollution control). STEP 6: De Minimis Rate Amount/Rate) 0.000000 0.000000 0.000000 0.000000 The de minimis rate is the rate equal to the sum of the no -new -revenue maintenance and operations rate, the rate that will raise $500,000, and the current debt rate for a taxing unit.[42] This section should only be completed by a taxing unit that is a municipality of less than 30,000 or a taxing unit that does not meet the definition of a special taxing unit. [43] Line Activity 66. I Adjusted 2020 NNR M&O tax rate. Enter the rate from Line 38 of the voter -Approval Tax Rate Worksheet 67. 2020 total taxable value. Enter the amount on Line 21 of the No -New -Revenue Tax Rate Worksheet 0 68. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 67 and multiply by $100. 0.000000 69. 2020 debt rate Enter the rate from Line 46 of the Voter- Approval Tax Rate Worksheet 0.000000 0.000000 70. De minimis rate Add Lines 66, 68 and 69. STEP 7: Total Tax Rate Amount/Rate 0.000000 Indicate the applicable total tax rates as calculated above. No -new -revenue tax rate 0.461256 Voter -Approval Tax Rate 0.489330 De minimis rate 0.000000 STEP 8: Taxing Unit Representative Narne and Signature print here Janina Jewell, Director of Finance sign here Printed Name of Taxing Unit Representative Ting Unit Rep r entative August 3, 2020 Date 215 1001.1.7 THE CITY OF EULFSS