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Home My WebLink AboutPreliminary Operating Budget FY26-27City of Euless, Texas Fiscal Year 2026-2027 Budget Cover Page August 17, 2026 This budget will raise more revenue from property taxes than last year's budget by an amount of $401, 766, which is a 1.32 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 $404,930. The members of the governing body voted on the budget as follows: FOR: AGAINST: PRESENT and not voting: ABSENT: Property Tax Rate Comparison 2026-2027 2025-2026 Property Tax Rate: $0.470080/100 $0.476466/100 No -New -Revenue Tax Rate: $0.464586/100 $0.467324/100 No -New -Revenue Maintenance & Operations Tax Rate: $0.378995/100 $0.377169/100 Voter -Approval Tax Rate: $0.470080/100 $0.476958/100 Debt Rate: $0.079861/100 $0.087036/100 Total debt obligation for City of Euless, Texas secured by property taxes: $ 71, 542, 549 City of Euless Preliminary Annual Operating Budget Fiscal Year Ending September 30, 2027 201 N. Ector Drive, Euless, TX 76039 www.eulesstx.gov City of Euless YA`At (� 1 FISCAL YEAR 2026-27 Council Members TIM STINNEFORD, MAYOR Zariyan Stark, Place One Jeremy Tompkins, Place Two Eddie Price, Place Three Perry Bynum, Mayor Pro Tem, Place Four Annabel Eads, Place Five Tika Paudel, Place Six Chris Barker, City Manager Steven Viera, Assistant City Manager Lawrence Bryant, Assistant City Manager TABLE OF CONTENTS PROPOSED BUDGET TITLE PAGE BUDGET MESSAGE Letter...................................................................................................................... 1-7 Executive Summary, General Fund.......................................................................... 8 Executive Summary, Water & Wastewater Fund ...................................................... 9 Executive Summary, Car Rental Fund.................................................................... 10 Fund Balance Summary, General & Internal Service Funds ................................... 11 Fund Balance Summary, Special Revenue Funds ............................................. 12-13 Fund Balance Summary, Enterprise Funds............................................................. 14 Fund Balance Summary, Debt Service Funds ........................................................ 15 Fund Balance Summary, Reserve Funds................................................................ 16 ESTIMATED REVENUES He PROPOSED EXPENSE Where Does the Money Come From?..................................................................... 17 Where Does the Money Go?................................................................................... 18 General Fund Revenues......................................................................................... 19 Tax Rate Scenarios................................................................................................. 20 General Fund Expenditures.................................................................................... 21 Water & Wastewater Revenues.............................................................................. 22 Proposed Water Service Rates............................................................................... 23 Proposed Wastewater Service Rates...................................................................... 24 Water & Wastewater Expenditures.......................................................................... 25 All Other Enterprise Operating Funds..................................................................... 26 Special Revenue Operating Funds..................................................................... 27-28 Internal Service Operating Funds............................................................................ 29 Debt Service Operating Funds................................................................................ 30 PersonnelCounts.................................................................................................... 31 BOND INDEBTEDNESS Schedule of Outstanding Indebtedness................................................................... 32 CAPITAL EXPENSES & FUNDING Capital & Supplemental Requests by Fund ........................................................ 33-35 REQUIRED DISCLOSURE................................................................................................ 36 2026 TAX RATE CALCULATION WORKSHEETS................................................................ 37 SUPPLEMENTARY INFORMATION INTRODUCTION........................................................................................................ TAB 1 OrganizationalChart.............................................................................................. 1-1 BudgetProcess...................................................................................................... 1-2 Budget Calendar Resolution.................................................................................. 1-6 FiscalPolicies......................................................................................................... 1-8 CAPITAL, INFRASTRUCTURE PLANS & FLEET/EQUIPMENT REPLACEMENT .....................TAB 2 Capital & Supplemental Requests by Fund............................................................ 2-1 Capital & Supplemental Requests by Department ................................................. 2-4 FY2026-27 Infrastructure Plan............................................................................... 2-7 Memo, Projected Equipment Replacement Fund ................................................... 2-8 Proposed Fleet Depreciation Transfer.................................................................... 2-9 Proposed Misc. Asset Depreciation Transfer....................................................... 2-10 Proposed Building Asset Depreciation Transfer ................................................... 2-11 Proposed Fleet Replacements............................................................................. 2-12 Proposed Misc. Asset Replacements................................................................... 2-13 Proposed Building Asset Replacements.............................................................. 2-14 Proposed Fleet Carryover.................................................................................... 2-15 Proposed Misc. Asset Carryover.......................................................................... 2-16 DEBT...................................................................................................................... TAB 3 Schedule of Outstanding Indebtedness.................................................................. 3-1 AnnualDebt Service............................................................................................... 3-2 Total General Obligation Debt................................................................................ 3-3 Tax -Supported General Obligation Debt................................................................ 3-4 TIRZ/PID Supported General Obligation Debt ..................................................... 3-12 Water & Wastewater Revenue Debt..................................................................... 3-15 Sales Tax Revenue Debt..................................................................................... 3-21 PERSONNEL & INSURANCE....................................................................................... TAB 4 PersonnelCounts................................................................................................... 4-1 Personnel Counts by Fund..................................................................................... 4-2 Proposed Public Safety Pay Plan........................................................................... 4-3 Proposed Non -Exempt Pay Plan............................................................................ 4-5 Proposed Exempt Pay Plan................................................................................... 4-7 Proposed Part -Time — Seasonal Pay Plan....................................................4-9 Proposed Insurance Premiums............................................................................ 4-11 Insurance & Benefits............................................................................................ 4-12 Risk & Workers Compensation............................................................................. 4-13 HISTORICAL & COMPARISON DATA........................................................................... TAB 5 Monthly Service Charges & Key Fiscal Points ....................................................... 5-1 Population Growth in Euless.................................................................................. 5-2 General Fund Revenue Assumptions..................................................................... 5-3 Property Tax Revenues.......................................................................................... 5-4 Tax Rate & Exemptions Comparisons.................................................................... 5-5 TaxRate Impact..................................................................................................... 5-6 Water Wastewater Fund Revenue Assumptions .................................................. 5-7 UtilityRate History.................................................................................................. 5-8 Sanitation and Recycling Comparison of Service & Rates ..................................... 5-9 Drainage Utility Charge Comparison.................................................................... 5-10 Comparative Rates, Water & Wastewater - Other Cities ...................................... 5-11 Utility Bill Comparison.......................................................................................... 5-12 T H E C I T Y O F EULESS July 31, 2026 Honorable Mayor Tim Stinneford Honorable City Councilmembers: Zariyan Stark, Place One Jeremy Tompkins, Place Two Eddie Price, Place Three Perry Bynum, Mayor Pro Tem, Place Four Annabel Eads, Place Five Tika Paudel, Place Six INTRODUCTION As required by the City of Euless' Home Rule Charter, a proposed budget for the fiscal year beginning October 1, 2026 and ending September 30, 2027 is submitted for your review. This budget document includes all information required by the City's Charter, along with supplementary information intended to make the document easier to navigate and understand. In accordance with state law, the proposed budget was filed with the municipal clerk on July 17, 2026, and was based on estimated taxable property values since certified values were not received until July 24, 2026. As stated in the document, we have updated the proposed budget based on actual certified taxable property values and adjusted the property tax rate accordingly. The proposed budget is available on the City's website for citizen review. I extend my sincere thanks to all department directors and managers for their exceptional work in preparing this budget document. In preparing this budget, we have strived to maintain excellent service to our citizens, retain a talented and skilled workforce, and address inflationary pressures and facility and infrastructure needs. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 1 Highlights of the proposed budget are detailed below: ♦ The proposed property tax rate is 47.00800 per $100 of assessed valuation; a decrease of 0.63860 from the current rate of 47.64660. ♦ There are no cuts in programs or services for citizens. ♦ This budget provides for the addition of two new full-time employees: one Recreation Assistant in the Parks and Community Services Department and one Facility Technician/Day Porter in the Police Department. The recommended budget also realigns the funding sources for certain existing positions. Eight (8) full-time equivalent employees will shift from the General Fund to the Euless Development Corporation Fund, and one (1) full-time equivalent employee will shift from the General Fund to the Crime Control and Prevention District Fund. ♦ In an effort to maintain a skilled workforce and remain competitive, this budget provides for step increases, a baseline salary increase of 3%, and a one-time lump sum payment, averaging 3%, based on performance for non -step employees. ♦ The water rate includes a $1 increase in the standard base rate, adjusted proportionately for larger meters, to address increased operating costs. The volume rate will increase by 450 per 1,000 gallons to cover the pass -through increase in the cost of water purchased from Trinity River Authority (TRA). ♦ The wastewater rate includes a $1 increase in the base rate to cover operational cost increases in wastewater collections and an increase to the volume rate of 170 per 1,000 gallons to cover the pass -through increase from TRA for the collection and treatment of the wastewater. ♦ A 750 per thousand gallons rate stabilization rebate is proposed to help offset some of the increases. This rebate is available for residential water customers and is applicable to up to 15,000 gallons per month. ♦ Other user fees, permit fees and inspection fees are proposed to be adjusted, as deemed necessary, based on increased costs of service and changes to state law regarding fee structure. ♦ The Water and Wastewater Operating Fund includes transfers to the Capital Improvement Programs (CIP) to cash flow infrastructure improvements including water and wastewater line replacements. The annual commitment for line replacement has been increased by $50,000 to $1,200,000 in an effort to keep pace with inflation. ♦ The General Fund includes a transfer to CIP to cash flow annual street improvements. This has been increased by $75,000 in an effort to keep pace with inflation and is based on a third -party study of street conditions. The proposed amount for FY2026-27 is $1,275,000. ♦ Depreciation funding for the majority of the City's vehicles, equipment, furnishings and fixtures, and facility needs is included in the budget. The methodology used to calculate depreciation funding has been modified in an effort to keep pace with the actual cost of replacement. ♦ A detail of the recommended capital and supplemental programs is included in this Proposed Budget, as well as in Tab 2, along with a schedule of vehicle, equipment, and assets that are due for replacement. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 2 GENERALFUND General Fund revenues are proposed at $64,219,193 which represents an increase of 5.6% from the previous year's budget. The increase is primarily due to an estimated increased property tax revenue, increased sales tax collections, and increased fines and fees. Property valuation as of July 24t", including minimum value of property under protest, provided to the City by Tarrant Appraisal District totaled $7,672,424,001 for FY2026-27. This represents an increase of $273,310,825 or 3.7% from the FY2025-26 tax roll of $7,399,113,176. However, it is important to note that the total net taxable value for FY2026-27 is $6,564,124,630. This represents an increase of $304,154,099 or 4.9% from the FY2025-26 total net taxable value. The tax rate proposed for FY2026-27 is 47.00800 per $100 of assessed valuation, which includes 39.02190 for maintenance and operations and 7.98610 for debt service. FY2025-26 sales tax collections are projected to end the current fiscal year over 16% from budget due to better than expected collections during some special one-time events in the area including FIFA World Cup tournaments and Indy Car racing. Expectations for FY2026-27 still show a 6% increase from the original FY2025-26 budget projection due to continued development, consumer confidence, and inflationary increases. Other revenue sources vary in their projections. While building permits have been strong, this revenue source is expected to decline significantly as the City reaches buildout. Therefore, we continue to reduce our dependence on this revenue. Municipal court fines and fees have continued to increase recently and therefore our projection for next year has increased slightly. Franchise fees are projected to decrease slightly. Ambulance revenue collections are trending higher, therefore, increasing projections for FY2026-27. Interest income is expected to increase from current year budget but be lower than current year estimate as we expect to have less investable funds. General Fund operating expenses, excluding capital programs, are proposed at $63,134,957 which represents an increase of approximately 4%. This increase is primarily due to the proposed pay plan and insurance adjustments, the addition of a Facility Technician/Day Porter position, contractual agreements, depreciation/replacement annual contributions, and an annual increase in funding for street improvements. Recommended capital items are detailed in the proposed budget in Tab 2 and are funded from excess reserves. 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 and one-time needs. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.culesstx.gov 3 WATER AND WASTEWATER FUND The FY2026-27 budget includes proposed operating revenues of $38,743,209, which is an increase of 3.1 % over the current year budget. The water and wastewater revenue projections are based on proposed rates, detailed above, and estimated consumption. A proposed rebate of 750 per 1,000 gallons of water used up to a maximum of 15,000 gallons per month is included for single-family residential customers. 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 $38,741,694, which is an increase of 3.1 % over current year. The increase is attributed to the increased costs from TRA for the purchase of water and treatment of wastewater, the proposed pay plan and insurance increases, depreciation/replacement annual contributions, and the annual increase to system improvements. Recommended capital items are detailed in the proposed budget and are funded from excess reserves. 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 Reauirements 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. EQUIPMENT REPLACEMENT FUND The City maintains an equipment replacement program to accumulate funds for the replacement of vehicles, equipment, assets and certain facility items. Funding is provided annually by user departments in order to accumulate funds necessary to cover the expected replacement costs. Shortages in accumulated funds are supplemented with funding from the Car Rental Fund. FY2026-27 does include increases in annual accumulations as replacement costs are being updated for recent inflationary adjustments. IN64:�LTA /_1►/_Trl4►Vi14►111IF:1-STiVOIVIN4:Z+Keel►Y,I:J4►RYTAIIs] ►1111►111 This fund is used to account for the revenue and expenses applicable to providing workers' compensation coverage for all City employees, as well as general liability and property coverage. The reserve in this fund is $1,000,000. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 4 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 that enhance the arts, historical restoration programs, and convention facilities. The hotel/motel tax receipts are projected to increase over the current year's budget. Historical preservation, conference center operations, and contractual rebates are included in the proposed budget. Capital expenses are proposed to provide increased funding for Arbor Daze. Half -Cent Sales Tax Fund — Euless Development Corporation (EDC) Euless citizens approved an additional '/20 sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY2026- 27 are almost $8 million. Proposed supplemental funding is included for the new Recreation Assistant and the addition of eight (8) full-time employee equivalents transferring from the General Fund. Recommended capital programs include Library technology equipment, additional resilient flooring funding, and a paint striping machine. This budget maintains the required reserves equal to 60 days of working capital. 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. Revenue from car rentals continue to be strong. We expect total revenues of $22.5 million in FY2025-26, which is 7% more than originally projected. FY2026-27 revenues are projected to be slightly higher than original projection for FY2025-26 as some of the one- time special events will not be returning. 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, funding is included for the airport revenue sharing obligations and equipment replacement funding as mentioned previously. The reserve level for this fund is proposed at two times the annual transfer to the General Fund. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 5 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. 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 are considered in multi -year financial planning. This Capital Improvements Plan is fluid and will be reviewed and updated annually based on infrastructure needs within the City. The FY2026-27 recommended Priority A projects include ongoing curb and gutter improvements to the drainage system; continued street improvements; a traffic signal intersection improvement at Mid -Cities Blvd and North Main Street; wastewater line replacements at Skyway Drive, Ridgecrest Drive, S Ector Drive, Oakwood Terrace North (Phase III), and Vine Street; water line replacement at Bell -Hi (Phases I & 11) Engineering, West Euless Boulevard Engineering; a schematic design of the Euless Family Life Center expansion, J. A. Carr Park expansion (Phase 1), and turf replacement at the Parks at Texas Star South. LONG-TERM DEBT The City has existing long-term debt issued for the acquisition and construction of major capital facilities, infrastructure, and equipment. 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 Obligation 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 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 6 will be repaid from the half -cent sales tax revenues collected by the Euless Development Corporation. The City strives to utilize its 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 projects and debt issuance. Additional information relating to the City's current outstanding debt is included in this book. We continue to evaluate long-term capital financing needs and may consider issuing debt during the next year if circumstances warrant. The decision to issue debt, if any, will be based on existing and anticipated circumstances, including project requirements, economic and financial conditions, interest rates, legislative developments, and other relevant factors. CLOSING COMMENTS This proposed budget is focused on providing the resources to allow us to continue all current service levels while addressing inflationary impacts. We believe that this is a fiscally sound budget that meets our City's primary objectives including: maintaining financial integrity; providing public safety and health services to the community; employing high -quality professional personnel; maintaining the City's infrastructure; promoting quality development; providing quality leisure opportunities; and instilling a "sense of community" in residents. 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, a�� Chris Barker City Manager 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 Metro 817/267-4403 Fax 817/685-1416 www.eulesstx.gov 7 EXECUTIVE SUMMARY GENERALFUND FY 2026 Budgeted Resources Less Use of Prior Year Reserves $ 72,315,909 $ (11,496,569) FY 2026 Net Operating Revenues $ 60,819,340 Proposed Changes in Revenue Property Taxes $ 1,357,339 Sales Tax $ 1,168,647 Franchise Fees $ (7,496) Licenses and Permits $ 50,118 Fines and Fees $ 621,381 Contractual Services $ (8,312) Interest Income $ 49,531 Transfers $ 11,545 Other Changes $ 157,100 Subtotal: $ 3,399,853 FY 2027 Proposed Operating Revenues $ 64,219,193 FY 2026 Budgeted Expenses $ 72,173,644 Less Capital / One -Time Expenses $ (11,496,569) FY 2026 Net Operating Expenses $ 60,677,075 Proposed Changes in Expenses Salaries and Benefits $ (1,614,594) Rebates/Incentives $ 1,768,360 Professional/Technical $ 103,230 Utilities and Fees $ (30,279) Maintenance/Supplies $ 103,603 Equipment Replacement $ 1,025,003 Street Improvements $ 134,000 Other Changes $ (63,116) Subtotal: $ 1,426,207 FY 2027 Proposed Supplemental $ 1,031,675 FY 2027 Proposed Operating Expenses $ 63,134,957 Proposed Capital / One -Time Expenses Capital / One -Time Carryover $ 2,775,888 Recommended Capital / One -Time Expenses $ 6,495,352 FY 2027 Proposed Capital / One -Time Expenses $ 9,271,240 FY 2027 Proposed Budget $ 72,406,197 a EXECUTIVE SUMMARY WATER & WASTEWATER FY 2026 Budgeted Resources Less Use of Prior Year Reserves $ 38,503,345 $ (921,317) FY 2026 Net Operating Revenues $ 37,582,028 Proposed Changes in Revenue Water Service $ 298,203 Wastewater Service $ 194,563 Reclaimed Water Service $ (201,004) Interest Income $ (133,461) Sanitation/Recycling/Penalties $ 12,958 Use of Rate Stabilization $ 929,736 Rate Stabilization Rebate $ 70,264 Other Changes $ (10,078) Subtotal: $ 1,161,181 FY 2027 Proposed Operating Revenues $ 38,743,209 FY 2026 Budgeted Expenses $ 38,495,681 Less Capital / One -Time Expenses $ (921,317) FY 2026 Net Operating Expenses $ 37,574,364 Proposed Changes in Expenses Salaries and Benefits $ (104,667) TRA Payments $ 705,209 Reclaimed Water Purchases $ (93,151) Transfers $ 298,343 G&A/Franchise $ 16,118 Utilities and Fees $ 164,609 Maintenance $ (76,140) Other Changes $ 115,120 Subtotal: $ 1,025,441 FY 2027 Proposed Supplemental $ 141,889 FY 2027 Proposed Operating Expenses $ 38,741,694 Proposed Capital / One -Time Expenses Capital / One -Time Carryover $ 609,716 Recommended Capital / One -Time Expenses $ 777,559 FY 2027 Proposed Capital / One -Time Expenses $ 1,387,275 FY 2027 Proposed Budget $ 40,128,969 DI EXECUTIVE SUMMARY CAR RENTAL FUND FY 2026 Budgeted Resources $ 26,130,310 Less Use of Prior Year Reserves $ (5,025,372) FY 2026 Net Operating Revenues $ 21,104,938 Proposed Changes in Revenue Car Rental Taxes $ 15,372 Transfer In $ - Interest Income $ (5,951) Subtotal: $ 9,421 FY 2027 Proposed Operating Revenues $ 21,114,359 FY 2026 Budgeted Expenses $ 22,210,973 Less Capital / One -Time Expenses $ (5,025,372) FY 2026 Net Operating Expenses $ 17,185,601 Proposed Changes in Expenses DFW Rebate $ 10,247 Transfer to General Fund $ - Transfer to Equipment Replacement $ 691,873 Subtotal: $ 702,120 FY 2027 Proposed Operating Expenses $ 17,887,721 Proposed Capital / One -Time Expenses Capital / One -Time Carryover $ 311,772 Recommended Capital / One -Time Expenses $ 100,000 FY 2027 Proposed Capital / One -Time Expenses $ 411,772 FY 2027 Proposed Budget $ 18,299,493 ik, Fund Balance Summary Estimated FY2025-26 and Budgeted FY2026-27 General and Internal Service Funds Insurance & Risk Mgmt. & Equipment General Benefits Comps Replacement Beginning Balance, FY26 $28,441,708 $8,104,020 $3,248,927 $27,935,233 (per audit, FYE 2025) FY26 Estimated Revenues Total Available 64,128,382 10,721,607 92,570,090 18,825,627 2,064,656 5,313,583 8,652,491 36, 587, 724 FY26 Estimated Expenses (60,677,075) (10,275,982) (1,659,356) (4,267,800) Proposed Budget Adjustment (1,647,693) 0 0 (818,887) Capital / One -Time Expenses (8,720,681) (41,143) (1,971) 0 Total Projected Expenses: (71,045,449) (10,317,125) (1,661,327) (5,086,687) Estimated Ending Balance FY26 21,524,641 8,508,502 3,652,256 31,501,037 FY27 Budgeted Revenues Total Available FY27 Budgeted Expenses Capital Carryover Capital / One -Time Expenses Total Projected Expenses 64,219,193 10,795,333 1,946,272 9,769,608 85,743,834 19,303,835 5,598,528 41,270,645 (63,134,957) (10,567,916) (1,766,728) (6,274,461) (2,775,888) 0 0 (5,375,604) (6,495,352) (3,750) (3,026) (95,000) (72,406,197) (10,571,666) (1,769,754) (11,745,065) 3rojected Ending Balance, FY27 13,337,637 8,732,169 3,828,774 29,525,580 _ess: Designated Reserve 31( 0,340) 0 0 0 kdjusted Ending Balance 13,027,297 8,732,169 3,828,774 29,525,580 Recommended Reserve Levels per Fiscal Policy: 10,378,349 Available for Supplemental: 1,084,236 Available for Capital / One -Time: 1,564,712 Total Available 2,648,948 3,819,998 1,000,000 29,525,580 227,417 179,544 3,495,147 4,684,754 2,649,230 (3,495,147) 4,912,171 2,828,774 0 is Fund Balance Summary Estimated FY2025-26 and Budgeted FY2026-27 Special Revenue Funds Hotel/ Juvenile EDC 112 CCPD 114 Motel Case Cent Sales Cent Sales Car Rental Tax Tax Itseginning esaiance, rYzo 4-LtIL,tfls 404,601,4s1 J)l,yyb,Utfb 4'/,lLtf,4utf I (per aualt, rYE 2u2b) FY26 Estimated Revenues 2,052,974 69,996 8,910,719 4,234,617 22,591,581 Total Available: 4,292,656 362,809 13,768,150 6,230,703 29,719,989 FY26 Estimated Expenses (1,670,772) (52,668) (5,689,575) (3,796,319) (17,185,601) Proposed Budget Adjustment (21,785) 0 (123,883) 0 (1,241,391) Capital / One -Time Expenses 65( 0,000) 767 (2,690,765) (405,280) (4,713,600) Total Projected Expenses: (2,342,557) 53435 (8,504,223) (4,201,599) (23,140,592) Estimated Ending Balance FY26 1,950,099 309,374 5,263,927 2,029,104 6,579,397 FY27 Budgeted Revenues 1,770,504 62,440 8,108,460 4,173,048 21,114,359 Total Available: 3,720,603 371,814 13,372,387 6,202,152 27,693,756 FY27 Budgeted Expenses (1,742,609) (56,675) (7,248,032) (4,172,710) (17,887,721) Capital Carryover (193,000) (11,421) (1,105,524) (446,988) (311,772) Capital / One -Time Expenses 30( 0,000) (1,130) 27( 1,449) 88( 8,981) 10( 0,000) Total Projected Expenses: (2,235,609) (69,226) (8,625,005) (5,508,679) (18,299,493) ,rojected Ending Balance, FY27 1,484,994 302,588 4,747,382 693,473 9,394,M ess: Designated Reserve 0 0 0 0 adjusted Ending Balance 1,484,994 302,588 4,747,382 693,473 9,394,2K Recommended Reserve Levels per Fiscal Policy: Available for Supplemental: Available for Capital / One -Time: Total Available 286,456 9,316 1,191,457 685.925 4,551,936 27,895 5,765 860,428 338 3,226,638 1,170,643 287,507 2,695,497 7,210 1,615,689 1,198,538 293,272 3,555,925 7,548 4,842,327 if: Fund Balance Summary Estimated FY2025-26 and Budgeted FY2026-27 Special Revenue Funds (continued) Elementary Police Glade Cable Police School Midtown Midtown Grant Seized Parks PEG Drug Resource Assets TIRZ Fee PID TIRZ Officers Beginning Balance, FY26 $677,790 $0 $74,202 $179,107 $1,423,844 $656,368 ($28,721) $1,157,656 (per audit, FYE 2025) FY26 Estimated Revenues 43,901 2,482,626 1,448,290 4,699 2,681,722 65,541 141,760 1,001,337 Total Available: 721,691 2,482,626 1,522,492 183,806 4,105,566 721,909 113,039 2,158,993 FY26 Estimated Expenses (20,000) (2,482,626) (1,366,279) 0 (247,746) (31,483) (139,456) (962,621) Proposed Budget Adjustment 0 0 0 0 0 0 0 0 Capital / One -Time Expenses (300,000) 0 0 (50,699) 0 (5,475) 0 0 Total Projected Expenses: (320,000) (2,482,626) (1,366,279) (50,699) (247,746) (36,958) (139,456) (962,621) Estimated Ending Balance FY26 401,691 0 156,213 133,107 3,857,820 684,951 (26,417) 1,196,372 FY27 Budgeted Revenues 48,901 2,625,095 1,461,517 3,759 0 59,233 141,760 968,909 Total Available: 450,592 2,625,095 1,617,730 136,866 3,857,820 744,184 115,343 2,165,281 FY27 Budgeted Expenses (25,000) (2,625,095) (1,461,517) 0 (3,857,820) (31,483) (126,793) (975,082) Capital Carryover 0 0 0 0 0 (84,760) 0 0 Capital / One -Time Expenses (300,000) 0 0 (56,504) 0 (38,521) 0 0 Total Projected Expenses: (325,000) (2,625,095) (1,461,517) (56,504) (3,857,820) (154,764) (126,793) (975,082) 'rojected Ending Balance, FY27 125,592 0 156,213 80,362 0 589,420 (11,450) 1,190,1N .ess: Designated Reserve 0 0 0 0 0 0 0 U kdjusted Ending Balance 125,592 0 156,213 80,362 0 589,420 (11,450) 1,190,199 Recommended Reserve Levels per Fiscal Policy: 0 Available for Supplemental: 23,901 Available for Capital / One -Time: 101,691 Total Available 125,592 0 0 0 0 0 0 0 0 0 3,759 (3,857,820) 27,750 14,967 (6,173) 0 156,213 76,603 3,857,820 561,670 (26,417) 1,196,372 0 156,213 80,362 0 589,420 (11,450) 1,190,199 13 Fund Balance Summary Estimated FY2025-26 and Budgeted FY2026-27 Enterprise Funds Drainage Parks at Water & Service Recreation Arbor Texas Star Utility Texas Wastewater Center Classes Daze Golf System Star Beginning Balance, FY26 $9,146,688 $354,270 $537,360 $953,889 $93 $1,659,548 $1,100,734 (per audit, FYE 2025) FY26 Estimated Revenues 38,729,318 1,569,855 1,507,483 694,130 250,000 6,216,085 1,524,204 Total Available: 47,876,006 1,924,125 2,044,843 1,648,019 250,093 7,875,633 2,624,938 FY26 Estimated Expenses (37,574,364) (1,569,855) (1,314,648) (579,802) 0 (5,977,960) (1,204,775) Proposed Budget Adjustment (222,828) 0 0 0 0 0 0 Capital/One-Time Expenses 31( 1.601) (63,907) 18( 1,342) 0 25( 0,000) 14( 0,901) (13,260) Total Projected Expenses: (38,108,793) (1,633,762) (1,495,990) (579,802) (250,000) (6,118,861) (1,218,035) Estimated Ending Balance FY26 9,767,213 290,363 548,853 1,068,217 93 1,756,772 1,406,903 FY27 Budgeted Revenues 38,743,209 1,642,754 1,543,040 664,868 300,000 6,722,607 1,468,000 Total Available: 48,510,422 1,933,117 2,091,893 1,733,085 300,093 8,479,379 2,874,903 FY27 Budgeted Expenses (38,741,694) (1,642,754) (1,334,343) (604,997) (300,000) (6,507,132) (1,254,690) Capital Carryover (609,716) (79,500) 0 0 0 0 0 Capital / One -Time Expenses 77( 7.559) 14( 8,694) 26( 7,967) 0 0 29( 7,175) 22( 4,853) Total Projected Expenses: (40,128,969) (1,870,948) (1,602,310) (604,997) (300,000) (6,804,307) (1,479,543) Projected Ending Balance, FY27 8,381,453 62,169 489,583 1,128,088 93 1,675,072 1,395,360 .ess: Designated Reserve 0 0 0 0 0 0 0 adjusted Ending Balance 8,381,453 62,169 489,583 1,128,088 93 1,675,072 1,395,360 Recommended Reserve Levels per Fiscal Policy: 7,960,622 0 274,180 124,314 0 1,337,082 257,813 Available for Supplemental: 1,515 0 208,697 59,871 0 215,475 213,310 Available for Capital / One -Time: 419,316 62,169 6,706 943,903 93 122,515 924,237 Total Available 420,831 62,169 215,403 1,003,774 93 337,990 1,137,547 14 Fund Balance Summary Estimated FY2025-26 and Budgeted FY2026-27 Debt Service Funds G.O.Debt Service EDC 112 Water & Cent Sales Wastewater Tax Debt Debt Beginning Balance, FY26 $2,938,447 $29,671 $616,180 (per audit, FYE 2025) FY26 Estimated Revenues 7,557,466 Total Available: 10,495,913 FY26 Estimated Expenses (6,848,720) Proposed Budget Adjustment 0 Total Projected Expenses: (6,848,720) 400,205 1,069,201 429,876 1,685,381 (397,976) (1,073,502) 0 0 (397,976) (1,073,502) Estimated Ending Balance FY26 3,647,193 31,900 611,879 FY27 Budgeted Revenues 9,018,699 Total Available: 12,665,892 FY27 Budgeted Expenses (6,745,120) Capital / One -Time Expenses (1,950,108) Total Projected Expenses: (8,695,228) 399,529 1,073,835 431,429 1,685,714 (398,126) (1,076,588) 0 0 39( 8,126) (1,076,588) Projected Ending Balance, FY27 3,970,664 33,303 609,126 Less: Designated Reserve (837,129) 0 0 Adjusted Ending Balance 3,133,535 33,303 609,126 Recommended Reserve Levels per Fiscal Policy: Available for Supplemental: Available for Capital / One -Time Total Available 857,566 0 0 2,273,579 1,403 (2,753) 2,390 31,900 611,879 2,275,969 33,303 609,126 Fund Balance Summary Estimated FY2025-26 and Budgeted FY2026-27 Reserve Funds Water & Water & General EDC 112 Cent Midtown Wastewater Wastewater Emergency/ Sales Tax Bond Debt & Rate Contingency Debt Reserve Emergency Stabilization Reserves Reserve Reserve Reserve Beginning Balance, FY26 1,500,000 $401,125 $999,725 $1,195,299 $4,426,268 (per audit, FYE 2025) FY26 Estimated Revenues 0 475 0 0 588,518 Total Available: 1,500,000 401,600 999,725 1,195,299 5,014,786 FY26 Estimated Expenses 0 0 0 0 (698,264) Proposed Budget Adjustment 0 0 0 0 (2,555,667) Capital / One -Time Expenses 0 (475) 0 0 0 Total Projected Expenses: 0 (475) 0 0 (3,253,931) Estimated Ending Balance FY26 1,500,000 401,125 999,725 1,195,299 1,760,855 FY27 Budgeted Revenues 0 0 0 0 1,829,251 Total Available: 1,500,000 401,125 999,725 1,195,299 3,590,106 FY27 Budgeted Expenses 0 0 0 0 (1,628,000) Capital / One -Time Expenses 0 0 0 (16,942) 0 Total Projected Expenses: 0 0 0 (16,942) (1,628,000) Projected Ending Balance, FY27 1,500,000 401,125 999,725 1,178,357 1,962,106 Less: Designated Reserve (1,500,000) 40( 0,650) 99( 9,725) (1,162,592) 0 Adjusted Ending Balance 0 475 0 15,765 1,962,106 Recommended Reserve Levels per Fiscal Policy: Available for Supplemental: Available for Capital / One -Time: Total Available 0 0 0 0 0 0 0 0 0 201,251 0 475 0 15,765 1,760,855 0 475 0 15,765 1,962,106 M Where Does The Money Come From? FY2026-27 Gol 4% W&VM 21% General Hotel/Motel Juvenile Case EDC'h¢ Sales Tax CCPD'/40 Sales Tax Police Seized Assets Fund Police Drug Fund Elementary SRO Fund Grant Fund Car Rental 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) Parks at Texas Star (PATS) Equip. Replacement Insurance Risk/WC General Obligation Debt EDC Debt Water & Wastewater Debt TOTAL Debt Other Risk/WC 6% 0 ° 1% - Budgeted FY2025-26 Proposed FY2026-27 Use of Use of Revenue Reserves Revenue Reserves i 60,819,340 $ 11,496,569 1,674,688 $ 843,000 54,757 $ 12,188 7,980,055 $ 3,796,289 3,819,556 $ 852,268 4,699 $ 50,699 43,901 $ 300,000 2,482,626 $ - i 1,366,279 $ - i 21,104,938 $ 5,025,372 i 2,681,722 $ - i 65,541 $ 90,235 i 141,760 $ - i 1,001,337 $ - i 37,582,028 $ 921,317 i 1,569,855 $ 143,407 i 1,507,483 $ 181,342 i 660,418 $ - i 250,000 $ - i 6,179,205 $ 140,901 i 1,352,834 $ 13,260 7,894,450 $ 5,178,304 i 10,608,760 $ 41,143 2,059,863 $ 1,971 i 7,315,043 $ 1,300 403,872 $ - i 1,069,201 $ 4,300 i 181,694,211 $ 29,093,865 Schedule includes operating and debt funds and excludes CIP and reserve funds. $ 64,219,193 $ 9,271,240 $ 1,770,504 $ 493,000 $ 62,440 $ 12,551 $ 8,108,460 $ 1,376,973 $ 4,173,048 $ 1,335,969 $ 3,759 $ 52,000 $ 48,901 $ 300,000 $ 2,625,095 $ - $ 1,461,517 $ - $ 21,114,359 $ 411,772 $ - $ 3,857,820 $ 59,233 $ 123,281 $ 141,760 $ - $ 968,909 $ 6,503 $ 38,743,209 $ 1,387,275 $ 1,642,754 $ 228,194 $ 1,543,040 $ 267,967 $ 664,868 $ - $ 300,000 $ - $ 6,722,607 $ 297,175 $ 1,468,000 $ 224,853 $ 9,769,608 $ 5,470,604 $ 10,795,333 $ 3,750 $ 1,946,272 $ 3,026 $ 9,018,699 $ 24,985 $ 399,529 $ - $ 1,073,835 $ 2,753 $ 188,844,932 $ 25,151,691 17 FY2026-27 Insura 6°/ Golf 4% W&WW 21% Fund Where Does The Money Go? Debt Other Risk/WC 6% 0 ° Car Rental CCPD '"' 4% 10% 2% ME&L -M 1W Budgeted FY2025-26 Operating Capital / Expenses One -Time General $ 60,677,075 $ 11,496,569 Hotel/Motel $ 1,670,772 $ 843,000 Juvenile Case $ 52,668 $ 12,188 EDC'/20 Sales Tax $ 5,689,575 $ 3,796,289 CCPD'/40 Sales Tax $ 3,796,319 $ 852,268 Police Seized Assets Fund $ - $ 50,699 Police Drug Fund $ 20,000 $ 300,000 Elementary SRO Fund $ 2,482,626 $ - Grant Fund $ 1,366,279 $ - Car Rental $ 17,185,601 $ 5,025,372 Glade Parks TIRZ $ 247,746 $ - Cable PEG Fund $ 31,483 $ 90,235 Midtown PID $ 139,456 $ - Midtown TIRZ $ 962,621 $ - Water & Wastewater $ 37,574,364 $ 921,317 Service Center $ 1,569,855 $ 143,407 Drainage Utility $ 1,314,648 $ 181,342 Recreation Classes $ 579,802 $ - Arbor Daze $ 250,000 $ - Texas Star Golf Course (TSGC) $ 5,977,960 $ 140,901 Parks at Texas Star (PATS) $ 1,204,775 $ 13,260 Equip. Replacement $ 4,465,100 $ 5,178,304 Insurance $ 10,275,982 $ 41,143 Risk/WC $ 1,659,356 $ 1,971 General Obligation Debt $ 6,848,720 $ - EDC Debt $ 397,976 $ Water & Wastewater Debt $ 1,073,502 $ - TOTAL $ 167,514,261 $ 29,088,265 Schedule includes operating and debt funds and excludes CIP and reserve funds. General 35% Proposed FY2026-27 Operating Capital / Expenses One -Time $ 63,134,957 $ 9,271,240 $ 1,742,609 $ 493,000 $ 56,675 $ 12,551 $ 7,248,032 $ 1,376,973 $ 4,172,710 $ 1,335,969 $ 56,504 $ - $ 325,000 $ $ 2,625,095 $ $ 1,461,517 $ - $ 17,887,721 $ 411,772 $ 3,857,820 $ - $ 31,483 $ 123,281 $ 126,793 $ - $ 975,082 $ - $ 38,741,694 $ 1,387,275 $ 1,642,754 $ 228,194 $ 1,334,343 $ 267,967 $ 604,997 $ - $ 300,000 $ - $ 6,507,132 $ 297,175 $ 1,254,690 $ 224,853 $ 6,274,461 $ 5,470,604 $ 10,567,916 $ 3,750 $ 1,766,728 $ 3,026 $ 8,695,228 $ - $ 398,126 $ $ 1,076,588 $ - $ 182,866,655 $ 20,907,630 iE: General Fund Revenues FY2026-27 Property Taxes 42% Miscellaneous 2% Transfers Fines & Fees 7% Interest 80 ° 1% s i axes Licenses/Permits 1% :hise Fees 7% Proposed FY26 Budget to General Fund Actual Budget Estimated Budget FY27 Proposed Revenues FY 25 FY 26 FY 26 FY 27 $ Diff % Diff. Property Taxes $ 23,216,607 $ 25,564,375 $ 24,890,486 $ 26,921,714 $ 1,357,339 5% Prior Year Property Taxes $ (79,989) $ - $ (126,764) $ - $ - 0% Penalties & Interest $ 92,064 $ 75,000 $ 99,790 $ 74,211 $ (789) (1%) Sales Tax $ 15,508,904 $ 14,980,595 $ 17,328,575 $ 15,942,289 $ 961,694 6% Additional Sales Tax $ 4,005,992 $ 3,871,640 $ 4,433,253 $ 4,078,593 $ 206,953 5% Mixed Drink Tax $ 258,974 $ 221,403 $ 229,710 $ 234,002 $ 12,599 6% Electric Franchise $ 1,667,492 $ 1,683,691 $ 1,627,400 $ 1,672,120 $ (11,571) (1%) Gas Franchise $ 613,608 $ 603,296 $ 639,146 $ 606,701 $ 3,405 1% Telephone Franchise $ 61,150 $ 66,121 $ 53,295 $ 46,449 $ (19,672) (30%) Sanitation Service $ 395,384 $ 368,000 $ 407,923 $ 383,933 $ 15,933 4% Recycling Franchise Fee $ 34,836 $ 35,687 $ 35,786 $ 36,824 $ 1,137 3% Cable Franchise Fee $ 154,486 $ 140,175 $ 159,163 $ 135,388 $ (4,787) (3%) W&WW Franchise Tax $ 1,725,708 $ 1,878,601 $ 1,778,502 $ 1,886,660 $ 8,059 0% Other Permits $ - $ - $ 27,625 $ - $ - 0% Health Permits $ 105,920 $ 95,402 $ 82,200 $ 98,035 $ 2,633 3% Fire Permits $ 189,226 $ 112,079 $ 200,000 $ 174,305 $ 62,226 56% Contractor Regulatory License $ 36,500 $ 39,133 $ 32,700 $ 36,000 $ (3,133) (8%) Minimum Housing $ 108,466 $ 74,889 $ 70,000 $ 74,889 $ - 0% Misc. Permits and Fees $ 57,266 $ 56,365 $ 42,840 $ 44,757 $ (11,608) (21%) Building Permits $ 5,829,270 $ 300,000 $ 1,529,427 $ 300,000 $ - 0% Aquatics $ 243,578 $ 275,612 $ 263,066 $ 259,186 $ (16,426) (6%) Auto Theft Task Force Grant $ 119,382 $ 95,000 $ 110,000 $ 100,000 $ 5,000 5% School Resource Officers $ 421,294 $ 490,917 $ 600,000 $ 600,000 $ 109,083 22% Municipal Court $ 2,211,021 $ 1,851,851 $ 2,221,985 $ 2,066,715 $ 214,864 12% Library Fees $ 38,809 $ 29,423 $ 37,374 $ 36,776 $ 7,353 25% Ambulance Fees $ 1,515,765 $ 1,169,441 $ 1,651,713 $ 1,583,739 $ 414,298 35% Alarm Revenue $ 106,313 $ 104,536 $ 93,275 $ 105,828 $ 1,292 1% Jail Revenue $ 1,390,315 $ 1,434,438 $ 1,434,438 $ 1,426,126 $ (8,312) (1 %) Interest Income $ 1,314,567 $ 465,377 $ 1,287,270 $ 514,908 $ 49,531 11% Miscellaneous $ 364,248 $ 54,450 $ 84,962 $ 38,150 $ (16,300) (30%) Tower Lease $ 472,070 $ 446,500 $ 446,500 $ 494,007 $ 47,507 11 % Betterment/Contributions $ 5,574 $ 5,400 $ 5,400 $ 5,400 $ - 0% Transfers $ 3,916,314 $ 4,229,943 $ 2,351,342 $ 4,241,488 $ 11,545 0% TOTAL REVENUES $ 66,101,114 $ 60,819,340 $ 64,128,382 $ 64,219,193 $ 3,399,853 6% Use of Reserves $ - $ 11,496,569 $ 6,917,067 $ 9,271,240 $ 2,225,329 19% TOTAL RESOURCES $ 66,101,114 $ 72,315,909 $ 71,045,449 $ 73,490,433 $ 1,174,524 2% iF TAX RATE SCENARIOS As Computed from July 2026 Certified Tax Roll Fiscal Year 2026-27 Revenue at Revenue at Revenue at Fiscal Year 2025-26 No -New -Revenue Rate Proposed Rate Voter -Approval Rate Total Tax Rate 0.476466 0.464586 0.470080 0.470080 Debt Tax Rate 0.087036 0.079861 0.079861 0.079861 M & O Tax Rate 0.389430 0.384725 0.390219 0.390219 Est. Assessed Valuation (a) $7,399,113,176 $7,672,424,001 $7,672,424,001 $7,672,424,001 Adj. Net Taxable Value Assessed (b) $6,259,970,531 $6,564,124,630 $6,564,124,630 $6,564,124,630 Est. TIF Increment Value (c) 390,666,036 381,922,913 381,922,913 381,922,913 Total Debt $6,843,322 $6,757,621 $6,757,621 $6,757,621 Debt Paid by other Sources ($927,173) ($924,150) ($924,150) ($924,150) Taxable Debt Service $5,916,149 $5,833,471 $5,833,471 $5,833,471 Debt Revenue $5,447,144 $5,251,811 $5,251,811 $5,251,811 Ceiling Revenues $375,331 $367,231 $362,939 $362,939 Total Debt Service Fund Tax Revenue $5,822,475 $5,619,042 $5,614,750 $5,614,750 Prior Year Debt Revenue $5,090,315 $5,447,144 $5,447,144 $5,447,144 Increase (Decrease) in Debt Revenue $732,160 $171,898 $167,606 $167,606 M&O Revenue - General Fund $23,885,011 $24,774,330 $25,148,313 $25,148,313 Ceiling Revenues $1,679,365 $1,769,108 $1,773,400 $1,773,400 Total General Fund Tax Revenue $25,564,375 $26,543,438 $26,921,714 $26,921,714 Prior Year M&O Revenue $23,459,205 $25,564,375 $25,564,375 $25,564,375 Increase (Decrease) in M&O Revenue $2,105,170 $979,063 $1,357,339 $1,357,339 Total Increase in Tax Revenue $2,837,331 $1,150,961 $1,524,944 $1,524,944 NOTES: (a) Assessed Valuation is the estimated Net Taxable Value from T.A.D. (Tarrant Appraisal District) plus minimum value of ARB (Appraisal Review Board), estimate of incomplete property, and estimate of In Process property. (b) Adj. Net Taxable Value Assessed = Assessed Value less estimated TIF increment $381,922,913 and authorized ceiling estimate $726,376,458. (c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($509,230,551 @ 75% = $381,922,913). Note: Under these circumstances each penny of tax rate equals approximately $643,284 ($6,564,124,630'.01'.98/100 = $643,284). M&O Revenues are at a collection rate of approximately 98%. Debt Revenues are at 100% collections. M&O = Maintenance and Operations K411 General Fund Expenditures FY2026-27 Capital / One -Time Public Works P4CS 13% City Admin 6% 1% Finance Admin Srvcs 0 ° 7% Police 28% Non -Depart. 16% Development Fire 0 ° 21% Proposed FY26 Budget to General Fund Actual Budget Estimated Budget FY27 Proposed Expenditures FY 25 FY 26 FY 26 FY 27 $ Diff % Diff. City Council $ 13,197 $ 31,500 $ 31,500 $ 31,500 $ 0% City Administration $ 760,375 $ 773,137 $ 773,137 $ 375,383 $ (397,754) (51%) City Secretary $ 491,324 $ 569,579 $ 569,579 $ 579,862 $ 10,283 2% Comm u n ications/Marketi ng$ 1,040 $ 16,700 $ 16,700 $ 16,700 $ - 0% Total - City Administration $ 1,265,936 $ 1,390,916 $ 1,390,916 $ 1,003,445 $ (387,471) (28%) Finance/Budget $ 282,055 $ 320,801 $ 320,801 $ 344,224 $ 23,423 7% Municipal Court $ 863,075 $ 978,122 $ 978,122 $ 921,485 $ (56,637) (6%) Accounting $ 409,160 $ 571,639 $ 571,639 $ 563,024 $ (8,615) (2%) Purchasing $ 112,721 $ 125,800 $ 125,800 $ 105,671 $ 20,129 16% Total - Finance $ 1,667,011 $ 1,996,362 $ 1,996,362 $ 1,934,404 $ (61,958) (3%) Emergency Management $ 152,230 $ 176,406 $ 176,406 $ 179,077 $ 2,671 2% Police Code Comp/Comm Svcs $ 2,340,105 $ 2,734,497 $ 2,734,497 $ 2,777,247 $ 42,750 2% Police Administration $ 1,441,446 $ 1,646,011 $ 1,646,011 $ 1,705,375 $ 59,364 4% Police Patrol $ 6,713,758 $ 7,210,337 $ 7,210,337 $ 7,231,861 $ 21,524 0% Police CID $ 2,851,627 $ 3,083,874 $ 3,083,874 $ 3,055,133 $ (28,741) (1%) Police Service $ 2,666,059 $ 3,020,683 $ 3,020,683 $ 3,029,451 $ 8,768 0% Police Detention $ 1,935,777 $ 2,139,261 $ 2,139,261 $ 2,084,462 $ 54,799 3% Total -Police $ 18,101,002 $ 20,011,069 $ 20,011,069 $ 20,062,606 $ 51,537 0% Fire Marshal/Education $ 696,738 $ 805,208 $ 805,208 $ 823,625 $ 18,417 2% Fire Administration $ 683,461 $ 725,400 $ 725,400 $ 728,696 $ 3,296 0% EMS/Suppression $ 12,435,705 $ 13,353,603 $ 13,353,603 $ 13,479,467 $ 125,864 1% Total -Fire $ 13,815,904 $ 14,884,211 $ 14,884,211 $ 15,031,788 $ 147,577 1% Information Services $ 1,369,385 $ 1,798,893 $ 1,798,893 $ 1,841,333 $ 42,440 2% Human Resources $ 545,581 $ 641,916 $ 641,916 $ 689,157 $ 47,241 7% Facility Maintenance $ 1,341,590 $ 1,581,225 $ 1,581,225 $ 1,812,566 $ 231,341 15% Library $ 1,062,740 $ 1,160,472 $ 1,160,472 $ 631,642 $ 528,830 46% Total - Administrative Services $ 4,319,296 $ 5,1827506 $ 5,182,506 $ 4,974,698 $ (207,808) (4%) Planning & Development $ 782,496 $ 429,031 $ 429,031 $ 411,466 $ (17,565) (4%) Inspection Services $ 537,624 $ 592,155 $ 592,155 $ 605,731 $ 13,576 2% Total -Development $ 1,320,120 $ 1,021,186 $ 1,021,186 $ 1,017,197 $ (3,989) (0%) Recreation $ 823,365 $ 837,706 $ 837,706 $ 899,317 $ 61,611 7% Parks $ 1,687,573 $ 1,776,610 $ 1,776,610 $ 1,574,482 $ (202,128) (11%) Aquatics $ 152,116 $ 200,512 $ 200,512 $ 201,512 $ 1,000 0% Senior Center $ 278,794 $ 312,467 $ 312,467 $ 296,095 $ (16,372) (5%) Recreation Admin. $ 113,387 $ 121,518 $ 121,518 $ 125,127 $ 3,609 3% Total -Parks & Comm Srvcs $ 3,055,235 $ 3,248,813 $ 3,248,813 $ 3,096,533 $ (152,280) (5%) Street Maintenance $ 3,002,664 $ 3,199,735 $ 3,199,735 $ 3,478,796 $ 279,061 9% Animal Control $ 537,064 $ 920,032 $ 920,032 $ 930,235 $ 10,203 1% City Engineer $ 206,314 $ 97,597 $ 97,597 $ 112,222 $ 14,625 15% Total - Public Works $ 3,746,042 $ 4,217,364 $ 4,217,364 $ 4,521,253 $ 303,889 7% Legal Services $ 194,249 $ 240,000 $ 240,000 $ 253,584 $ 13,584 6% Non -Departmental $ 6,352,434 $ 8,474,648 $ 10,067,534 $ 11,229,449 $ 2,754,801 33% Betterment $ 11,100 $ 10,000 $ 10,000 $ 10,000 $ - 0% Total - Non -Depart. $ 6,557,783 $ 8,724,648 $ 10,317,534 $ 11,493,033 $ 2,768,385 32% Total Operating Expenses $ 53,848,329 $ 60,677,075 $ 62,269,961 $ 63,134,957 $ 2,457,882 4% Capital / One -Time $ 5,620,179 $ 11,496,569 $ 8,775,488 $ 9,271,240 $ (2,225,329) (19%) Total Expenses $ 59,468,508 $ 72,173,644 $ 71,045,449 $ 72,406,197 $ 232,553 0% 21 Water & Wastewater Revenues FY2026-27 Sanitatior 1% Wastewater 37% Recycling 2% Other (1) 2% Penalties Reclaimed Water 1% 2% later 6% 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. Proposed FY26 Budget to Water & Wastewater Actual Budget Estimated Budget FY27 Proposed Revenues FY 25 FY 26 FY 26 FY 27 $ Diff % Diff. Interest Income(') $ 559,287 $ 367,975 $ 320,735 $ 234,514 $ (133,461) (36%) Sanitation $ 322,191 $ 307,821 $ 328,000 $ 320,000 $ 12,179 4% Water Service $ 18,900,712 $ 20,436,836 $ 19,942,886 $ 20,735,039 $ 298,203 1% Wastewater Service $ 12,471,285 $ 13,991,773 $ 13,405,252 $ 14,186,336 $ 194,563 1% Reclaimed Water Service $ 789,249 $ 1,104,129 $ 823,284 $ 903,125 $ (201,004) (18%) New Meters(') $ 39,790 $ 15,000 $ 91,100 $ 15,000 $ 0% Reconnect Fees(') $ 239,645 $ 264,513 $ 194,095 $ 244,100 $ (20,413) (8%) Inspection Fees(') $ 233,627 $ 45,000 $ 96,525 $ 45,000 $ - 0% Miscellaneous(') $ 64,015 $ 47,000 $ 67,000 $ 55,000 $ 8,000 17% Penalties $ 296,953 $ 312,231 $ 279,470 $ 286,906 $ (25,325) (8%) Initiations/Transfer Fees(') $ 26,580 $ 24,750 $ 28,860 $ 27,085 $ 2,335 9% Recycling Fees $ 666,036 $ 665,000 $ 691,104 $ 691,104 $ 26,104 4% Use of Rate Stabilization $ 632,478 $ 698,264 $ 3,159,271 $ 1,628,000 $ 929,736 133% Rate Stabilization Rebate $ (632,478) $ (698,264) $ (698,264) $ (628,000) $ 70,264 (10%) TOTAL REVENUES $ 34,609,370 $ 37,582,028 $ 38,729,318 $ 38,743,209 $ 1,161,181 3% Use of Reserves $ - $ 921,317 $ 311,601 $ 1,387,275 $ 465,958 51% TOTAL RESOURCES $ 34,609,370 $ 38,503,345 $ 39,040,919 $ 40,130,484 $ 1,627,139 4% 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 are aggregated in graph under "Other" `VA WATER SERVICE RATES Current Rates: Proposed Rates: MeterCharge: Meter harge: Meter Size (inches) Monthly Charge Meter Size (inches) Monthly Charge 5/8-3/4 $ 15.75 5/8-3/4 $ 16.75 1 $ 18.41 1 $ 19.58 1 1 /2 $ 25.79 1 1 /2 $ 27.43 2 $ 42.72 2 $ 45.43 3 $ 86.92 3 $ 92.44 4 $ 153.23 4 $ 162.96 5 $ 241.62 5 $ 256.96 6 $ 344.76 6 $ 366.65 Residential o ume Charge per 1,000 gallons (tgals) Residential o ume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 6.14 0-2 tgals $ 6.59 3-8 tgals $ 7.07 3-8 tgals $ 7.52 9-15 tgals $ 7.64 9-15 tgals $ 8.09 16-35 tgals $ 8.17 16-35 tgals $ 8.62 Over 35 tgals $ 8.77 Over 35 tgals $ 9.22 ing a ami y Residential Kate btalailization Refund: Single Family Residential Rate Stabilization Refund: 750 per 1,000 (tgals) up to 15 tgals/monthly 750 per 1,000 (tgals) up to 15 tgals/monthly Estimated total refund @ 75¢/tgal $ 698,264 Estimated total refund @ 75¢/tgal $ 628,000 Estimated refund volume in tgals: 931,019 Estimated refund volume in tgals: 837,412 Refund not applicable to irrigation meters Refund not applicable to irrigation meters Irrigation Volume Charge per 1,000 gallons (tgals) Irrigation Volume Charge per 1,000 gallons (tgals) Tiered Rates Tiered Rates 0-2 tgals $ 7.40 0-2 tgals $ 7.85 3-8 tgals $ 7.40 3-8 tgals $ 7.85 9-15 tgals $ 7.64 9-15 tgals $ 8.09 16-35 tgals $ 8.17 16-35 tgals $ 8.62 Over 35 tgals $ 8.77 Over 35 tgals $ 9.22 Other Volume Charges per 1,000 gallons tgalsOther Volume Charges per 1,000 gallons tgals Commercial & Multi -family $ 7.40 Commercial & Multi -family $ 7.85 Fire Hydrant & Gas Wells $ 12.66 Fire Hydrant & Gas Wells $ 13.11 Supplemental Irrigation $ 12.66 Supplemental Irrigation $ 13.11 Reclaimed Volume Charge per 1,000 gallons tgals Reclaimed Volume Charge per 1,000 gallons tgals Non -Boosted $ 2.50 Non -Boosted $ 2.62 Boosted Tiered Rates Boosted Tiered Rates 0-8 tgals $ 6.29 0-8 tgals $ 6.67 9-15 tgals $ 6.49 9-15 tgals $ 6.88 16-35 tgals $ 6.94 16-35 tgals $ 7.33 Over 35 tgals $ 7.45 Over 35 tgals $ 7.84 Construction & Gas Wells $ 11.27 Construction & Gas Wells $ 11.67 23 WASTEWATER SERVICE RATES Current Rates: Proposed Rates: Residential BaseCharge: Residential BaseCharge: Base Charge: Base Charge: Within Corporate Limits $ 14.00 Within Corporate Limits $ 15.00 Outside Corporate Limits $ 18.50 Outside Corporate Limits $ 19.50 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 90% of metered water up to 12,000 gallons) (based on 90% of metered water up to 12,000 gallons) Within Corporate Limits $ 5.89 Within Corporate Limits $ 6.06 Outside Corporate Limits $ 5.89 Outside Corporate Limits $ 6.06 Commercial and IndustrialCharges: Commercial and IndustrialCharges: Base Charge: Base Charge: Within Corporate Limits $ 14.00 Within Corporate Limits $ 15.00 Outside Corporate Limits $ 18.50 Outside Corporate Limits $ 19.50 Volume Charge per 1,000 gallons (tgals) Volume Charge per 1,000 gallons (tgals) (based on 100% of metered water) (based on 100% of metered water) Within Corporate Limits $ 5.89 Within Corporate Limits $ 6.06 Outside Corporate Limits $ 5.89 Outside Corporate Limits $ 6.06 24 Water & Wastewater Expenditures FY2026-27 Capital / One -Time Non -Depart. 3% 30% GIS 2% Finance Wastewater Treatment 2% 20% Public Works 2% Water Distribution 5% Water Production 36% 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. Proposed FY26 Budget to Water & Wastewater Actual Budget Estimated Budget FY27 Proposed Expenditures FY 25 FY 26 FY 26 FY 27 $ Diff % Diff. Water Office $ 565,456 $ 615,127 $ 615,127 $ 594,766 $ 20,361 3% Total -Finance $ 565,456 $ 615,127 $ 615,127 $ 594,766 $ (20,361) (3%) City Engineer $ 429,601 $ 673,426 $ 673,426 $ 702,518 $ 29,092 4% Water Production $ 11,698,754 $ 13,295,839 $ 15,528,324 $ 14,334,979 $ 1,039,140 8% Water Distribution $ 1,789,254 $ 2,083,413 $ 2,083,413 $ 2,069,210 $ (14,203) (1%) Wastewater Treatment $ 7,382,946 $ 8,163,681 $ 8,263,679 $ 7,821,677 $ (342,004) (4%) Meter Services $ 57,231 $ 118,575 $ 118,575 $ 217,673 $ 99,098 84% Total -Public Works $ 21,357,786 $ 24,334,934 $ 26,667,417 $ 25,146,057 $ 811,123 3% Recycling $ 49,924 $ 58,088 $ 58,088 $ 75,600 $ 17,512 30% GIS/Information Services $ 790,975 $ 819,532 $ 819,532 $ 832,316 $ 12,784 2% Legal Services $ 96,530 $ 100,000 $ 100,000 $ 105,660 $ 5,660 6% Non -Departmental $ 11,453,960 $ 11,646,683 $ 9,537,028 $ 11,987,295 $ 340,612 3% Total -Non Departmental $ 12,3915389 $ 12,624,303 $ 10,514,648 $ 13,000,871 $ 376,568 3% Total Operating Expenses $ 34,314,631 $ 37,574,364 $ 37,797,192 $ 38,741,694 $ 1,167,330 3% Capital / One -Time $ 365,785 $ 921,317 $ 311,601 $ 1,387,275 $ 465,958 51% Total Expenses $ 34,680,416 $ 38,495,681 $ 38,108,793 $ 40,128,969 $ 1,633,288 4% 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. Q 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 Actual FY 25 Budget FY 26 Estimated FY 26 Proposed Budget FY 27 FY26 Budget to FY27 Proposed $ Diff % Diff. Service Center Fund: Revenues $ 1,489,134 $ 1,569,855 $ 1,569,855 $ 1,642,754 $ 72,899 5% Operating Expenses $ 1,544,311 $ 1,569,855 $ 1,569,855 $ 1,642,754 $ 72,899 5% Use of Reserves $ 55,177 $ 143,407 $ 63,907 $ 228,194 $ 84,787 59% Capital / One -Time $ - $ 143,407 $ 63,907 $ 228,194 $ 84,787 59% Drainage Utility System: Revenues $ 1,266,119 $ 1,507,483 $ 1,507,483 $ 1,543,040 $ 35,557 2% Operating Expenses $ 862,055 $ 1,314,648 $ 1,314,648 $ 1,334,343 $ 19,695 1% Use of Reserves $ - $ 181,342 $ - $ 267,967 $ 86,625 48% Capital / One -Time $ 265,000 $ 181,342 $ 181,342 $ 267,967 $ 86,625 48% Recreation Classes: Revenues $ 742,542 $ 660,418 $ 694,130 $ 664,868 $ 4,450 1% Operating Expenses $ 543,803 $ 579,802 $ 579,802 $ 604,997 $ 25,195 4% Use of Reserves $ - $ - $ - $ - $ - 0% Capital / One -Time $ 17,914 $ - $ - $ - $ - 0% Arbor Daze: Revenues $ 201,608 $ 250,000 $ 250,000 $ 300,000 $ 50,000 20% Operating Expenses $ 201,608 $ 250,000 $ 250,000 $ 300,000 $ 50,000 20% Use of Reserves $ - $ - $ - $ - $ - 0% Capital / One -Time $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 6,046,445 $ 6,179,205 $ 6,216,085 $ 6,722,607 $ 543,402 9% Operating Expenses $ 6,464,940 $ 5,977,960 $ 5,977,960 $ 6,507,132 $ 529,172 9% Use of Reserves $ 418,495 $ 140,901 $ - $ 297,175 $ 156,274 111% Capital / One -Time $ - $ 140,901 $ 140,901 $ 297,175 $ 156,274 111% Parks at Texas Star: Revenues $ 1,591,531 $ 1,352,834 $ 1,524,144 $ 1,468,000 $ 115,166 9% Operating Expenses $ 1,315,379 $ 1,204,775 $ 1,204,775 $ 1,254,690 $ 49,915 4% Use of Reserves $ - $ 13,260 $ - $ 224,853 $ 211,593 1596% Capital / One -Time $ 99,498 $ 13,260 $ 13,260 $ 224,853 $ 211,593 1596% 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 Parks at Texas Star Funds are used to account for the operations and maintenance of these facilities which are supported primarily by user charges. MI- 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 FY26 Budget to Special Revenue Actual Budget Estimated Budget FY27 Proposed Funds FY 25 FY 26 FY 26 FY 27 $ Diff % Diff. Hotel/Motel: Revenues $ 1,797,783 $ 1,674,688 $ 2,052,974 $ 1,770,504 $ 95,816 6% Operating Expenses $ 1,658,547 $ 1,670,772 $ 1,692,557 $ 1,742,609 $ 71,837 4% Use of Reserves $ 353,517 $ 843,000 $ 289,583 $ 493,000 $ (350,000) (42%) Capital / One -Time $ 492,753 $ 843,000 $ 650,000 $ 493,000 $ (350,000) (42%) Juvenile Case: Revenues $ 68,217 $ 54,757 $ 69,996 $ 62,440 $ 7,683 14% Operating Expenses $ 27,534 $ 52,668 $ 52,668 $ 56,675 $ 4,007 8% Use of Reserves $ - $ 12,188 $ - $ 12,551 $ 363 3% Capital / One -Time $ - $ 12,188 $ 767 $ 12,551 $ 363 3% EDC'/20 Sales Tax: Revenues $ 8,303,353 $ 7,980,055 $ 8,910,719 $ 8,108,460 $ 128,405 2% Operating Expenses $ 4,931,868 $ 5,689,575 $ 5,813,458 $ 7,248,032 $ 1,558,457 27% Use of Reserves $ - $ 3,796,289 $ - $ 1,376,973 $ (2,419,316) (64%) Capital / One -Time $ 5,734,314 $ 3,796,289 $ 2,690,765 $ 1,376,973 $ (2,419,316) (64%) CCPD '/4¢ Sales Tax: Revenues $ 4,055,924 $ 3,819,556 $ 4,234,617 $ 4,173,048 $ 353,492 9% Operating Expenses $ 2,608,650 $ 3,796,319 $ 3,796,319 $ 4,172,710 $ 376,391 10% Use of Reserves $ - $ 852,268 $ - $ 1,335,969 $ 483,701 57% Capital / One -Time $ 871,098 $ 852,268 $ 405,280 $ 1,335,969 $ 483,701 57% Police Seized Assets Fund: Revenues $ 7,902 $ 4,699 $ 4,699 $ 3,759 $ (940) (20%) Operating Expenses $ 19,758 $ - $ - $ 56,504 $ 56,504 0% Use of Reserves $ 11,856 $ 50,699 $ 46,000 $ 52,000 $ 1,301 3% Capital / One -Time $ - $ 50,699 $ 50,699 $ (50,699) (100%) Police Drug Fund: Revenues $ 44,876 $ 43,901 $ 43,901 $ 48,901 $ 5,000 11% Operating Expenses $ 48,418 $ 20,000 $ 20,000 $ 325,000 $ 305,000 1525% Use of Reserves $ 21,252 $ 300,000 $ 281,269 $ 300,000 $ - 0% Capital / One -Time $ - $ 300,000 $ 300,000 $ - $ (300,000) (100%) Elementary SRO Fund Revenues $ 620,887 $ 2,482,626 $ 2,482,626 $ 2,625,095 $ 142,469 6% Operating Expenses $ 620,888 $ 2,482,626 $ 2,482,626 $ 2,625,095 $ 142,469 6% Use of Reserves $ 1 $ - $ - $ - $ - 0% Capital / One -Time $ - $ - $ - $ - $ - 0% Grant Fund: Revenues $ 232,908 $ 1,366,279 $ 1,366,279 $ 1,461,517 $ 95,238 7% Operating Expenses $ 158,708 $ 1,366,279 $ 1,366,279 $ 1,461,517 $ 95,238 7% Use of Reserves $ - $ - $ - $ - $ - 0% Capital / One -Time $ - $ - $ - $ - $ - 0% Car Rental Tax: Revenues $ 21,952,564 $ 21,104,938 $ 22,591,581 $ 21,114,359 $ 9,421 0% Operating Expenses $ 16,848,189 $ 17,185,601 $ 18,426,992 $ 17,887,721 $ 702,120 4% Use of Reserves $ 3,948,641 $ 5,025,372 $ 549,011 $ 411,772 $ (4,613,600) (92%) Capital / One -Time $ 9,053,016 $ 5,025,372 $ 4,713,600 $ 411,772 $ (4,613,600) (92%) Glade Parks TIRZ: Revenues $ 2,573,086 $ 2,681,722 $ 2,681,722 $ - $ (2,681,722) (100%) Operating Expenses $ 7,313,326 $ 247,746 $ 247,746 $ 3,857,820 $ 3,610,074 1457% Use of Reserves $ 4,740,240 $ - $ - $ 3,857,820 $ 3,857,820 0% Capital / One -Time $ - $ - $ - $ - $ - 0% 27 Special Revenue Funds Actual FY 25 Budget FY 26 Estimated FY 26 Proposed Budget FY 27 FY26 Budget to FY27 Proposed $ Diff % Diff. Cable PEG Fund: Revenues $ 75,367 $ 65,541 $ 65,541 $ 59,233 $ (6,308) (10%) Operating Expenses $ 88,071 $ 31,483 $ 31,483 $ 31,483 $ - 0% Use of Reserves $ 12,704 $ 90,235 $ - $ 123,281 $ 33,046 37% Capital / One -Time $ - $ 90,235 $ 5,475 $ 123,281 $ 33,046 37% Midtown PID: Revenues $ 135,210 $ 141,760 $ 141,760 $ 141,760 $ - 0% Operating Expenses $ 131,960 $ 139,456 $ 139,456 $ 126,793 $ (12,663) (9%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital / One -Time $ - $ - $ - $ - $ - 0% Midtown TIRZ: Revenues $ 962,051 $ 1,001,337 $ 1,001,337 $ 968,909 $ (32,428) (3%) Operating Expenses $ 942,504 $ 962,621 $ 962,621 $ 975,082 $ 12,461 1 % Use of Reserves $ - $ - $ - $ 6,503 $ 6,503 0% Capital / One -Time $ - $ - $ - $ - $ - 0% 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) 1/20 Sales Tax Fund is used to account for the '/20 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) 1/4¢ Sales Tax Fund is used to account for '/4¢ 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. Elementary SRO Fund is used to account for revenues and expenditures associated with the police presence in the Hurst -Euless -Bedford ISD. Expenditures are incurred by the City and are reimbursed by the ISD and other available resources such as grant funds. 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 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. P 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 Actual FY 25 Budget FY 26 Estimated FY 26 Proposed Budget FY 27 FY26 Budget to FY27 Proposed $ Diff % Diff. Equipment Replacement: Revenues $ 7,330,687 $ 7,894,450 $ 8,652,491 $ 9,769,608 $ 1,875,158 24% Operating Expenses $ 5,091,255 $ 4,465,100 $ 5,086,687 $ 6,274,461 $ 1,809,361 41% Use of Reserves $ - $ 5,178,304 $ 1,612,500 $ 5,470,604 $ 292,300 - Capital / One -Time $ - $ 5,178,304 $ - $ 5,470,604 $ 292,300 6% Insurance: Revenues $ 9,524,421 $ 10,608,760 $ 10,721,607 $ 10,795,333 $ 186,573 2% Operating Expenses $ 9,360,363 $ 10,275,982 $ 10,314,682 $ 10,567,916 $ 291,934 3% Use of Reserves $ - $ 41,143 $ - $ 3,750 $ (37,393) (91%) Capital / One -Time $ 45,300 $ 41,143 $ 41,143 $ 3,750 $ (37,393) (91%) Risk/WC Management Revenues $ 1,551,566 $ 2,059,863 $ 2,064,656 $ 1,946,272 $ (113,591) (6%) Operating Expenses $ 1,362,987 $ 1,659,356 $ 1,659,356 $ 1,766,728 $ 107,372 6% Use of Reserves $ - $ 1,971 $ - $ 3,026 $ 1,055 54% Capital / One -Time $ - $ 1,971 $ 1,971 $ 3,026 $ 1,055 54% 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. 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 Actual FY 25 Budget FY 26 Estimated FY 26 Proposed Budget FY 27 FY26 Budget to FY27 Proposed $ Diff % Diff. General Obligation Debt Revenues $ 14,250,589 $ 7,315,043 $ 7,557,466 $ 9,018,699 $ 1,703,656 23% Operating Expenses $ 14,128,465 $ 6,848,720 $ 6,848,720 $ 8,695,228 $ 1,846,508 27% Use of Reserves $ 11,345 $ 1,300 $ 1,551 $ 24,985 $ 23,685 1822% Capital / One -Time $ - $ - $ - $ - $ - 0% EDC Debt Service Revenues $ 407,348 $ 403,872 $ 400,205 $ 399,529 $ (4,343) (1%) Operating Expenses $ 402,075 $ 397,976 $ 397,976 $ 398,126 $ 150 0% Use of Reserves $ - $ - $ - $ - $ - 0% Water & Wastewater Debt Revenues $ 1,076,660 $ 1,069,201 $ 1,069,201 $ 1,073,835 $ 4,634 0% Operating Expenses $ 1,076,408 $ 1,073,502 $ 1,073,502 $ 1,076,588 $ 3,086 0% Use of Reserves $ - $ 4,300 $ 4,301 $ 2,753 $ (1,547) (36%) Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, Tax Notes, 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, Tax Notes, and Certificates of Obligation. The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a '/20 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. M411 Full -Time Personnel Counts FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 ACTUAL BUDGETED ESTIMATED BUDGETED City Administration 3.50 3.50 3.50 C 2.00 City Secretary 3.50 3.50 3.50 3.50 Total City Administration 7.00 7.00 7.00 5.50 Finance/Budget 2.50 2.50 2.50 2.50 Municipal Courts 7.75 A 7.50 7.50 7.50 Accounting 3.50 3.50 3.50 3.50 Purchasing 1.00 1.00 1.00 1.00 Total Finance 14.75 14.50 14.50 14.50 Police Code Comp./Comm. Services 18.00 18.00 18.00 18.00 Police Administration 7.00 7.00 7.00 D 8.00 Police Patrol 44.00 44.00 44.00 C 43.00 Police CID 19.00 19.00 19.00 19.00 Police Service 21.50 21.50 21.50 21.50 Police Detention 18.50 18.50 18.50 18.50 Total Police Department 128.00 128.00 128.00 128.00 Fire Marshal/Education 4.00 4.00 4.00 4.00 Fire Administration 4.00 4.00 4.00 4.00 Ems/Suppression 70.00 70.00 70.00 70.00 Total Fire Department 78.00 78.00 78.00 78.00 Information Services 1.00 1.00 1.00 C 1.50 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 9.00 Library 9.00 9.00 9.00 C 5.00 Total Library 9.00 9.00 9.00 5.00 Planning & Development 2.50 2.50 2.50 2.50 Inspections Services 5.00 5.00 5.00 5.00 Total Planning & Development 7.50 7.50 7.50 7.50 Recreation 5.25 5.25 5.25 5.25 Parks 11.00 11.00 11.00 8.00 Senior Center 2.00 2.00 2.00 2.00 Recreation Administration 1.00 1.00 1.00 1.00 Total Community Services 19.25 19.25 19.25 16.25 Street Maintenance 13.50 C 11.50 11.50 11.50 Animal Services 5.00 B & C 8.00 8.00 8.00 City Engineer 2.00 C 1.00 1.00 1.00 Total Public Works 20.50 20.50 20.50 20.50 TOTAL GENERAL FUND 292.50 292.25 292.25 284.25 EDC - Parks 15.25 15.25 15.25 C & D 19.75 EDC - Library 10.00 10.00 10.00 C 14.25 EDC - Eco. Dev. 1.00 1.00 1.00 C 1.25 TOTAL EDC FUND 26.25 26.25 26.25 35.25 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 C 5.00 5.00 5.00 Water Production 5.75 C 6.50 6.50 6.50 Water Distribution 9.25 C 9.50 9.50 9.50 Sewage & Treatment 8.00 C 7.00 7.00 C 6.00 Meter Services 1.00 1.00 1.00 C 2.00 Total Public Works 27.00 29.00 29.00 29.00 Information Services 4.00 4.00 4.00 4.00 W&S Non -Dept. 10.00 10.00 10.00 10.00 Total Non -Departmental 14.00 14.00 14.00 14.00 TOTAL W&S FUND 46.00 48.00 48.00 48.00 Golf Non -Departmental 1.50 1.50 1.50 1.50 Golf Course Maint. 4.00 4.00 4.00 4.00 Golf Pro Shop 2.00 2.00 2.00 2.00 Golf Food And Beverage 3.00 3.00 3.00 3.00 Golf Conference Centre 2.50 2.50 2.50 2.50 TOTAL GOLF COURSE FUND 13.00 13.00 13.00 13.00 Juvenile Case Fund 0.25 A 0.50 0.50 0.50 Crime Control Fund 20.00 20.00 20.00 C 21.00 Elementary SRO Fund 1.00 1.00 1.00 1.00 Service Center Fund 5.00 5.00 5.00 5.00 Drainage Utility Fund 8.00 8.00 8.00 8.00 Parks @ Texas Star 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 37.25 37.50 37.50 38.50 TOTAL ALL FUNDS 415.00 417.00 417.00 419.00 A) Transferred .25 Juvenile Case Clerk to Juvenile Management Fund C) Reorganization B) Added 2 FTE for Expanding Animal Shelter. D) Added new Recreation Assistant and Facility Technician/Day Porter. 31 Outstanding Indebtedness Principal Amount of Remaining Description Dated Amount Original Paying Agent Maturity Interest Rate Outstanding Issuance Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/12/2016 $ 11,550,000 $ 16,450,000 U.S. Bank Trust 3%to 3.25% 2/15/2041 Company, NA Obligation, Series 20161 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 3/1/2018 $ 6,340,000 $ 9,180,000 U.S. Bank Trust 3%to 4% 2/15/2038 Company, NA Obligation, Series 20183 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/15/2019 $ 8,840,000 $ 11,785,000 U.S. Bank Trust 3.25%to 5% 2/15/2039 Obligation, Series 2019 Company, NA Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/14/2020 $ 5,375,000 $ 7,115,000 U.S. Bank Trust 2%to 3% 2/15/2040 Obligation, Series 2020 Company, NA Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 4/8/2021 $ 4,295,000 $ 5,360,000 U.S. Bank Trust 1.625% to 4% 2/15/2041 Obligation, Series 2021 Company, NA Tax Notes Series 2022 9/20/2022 $ 3,440,000 $ 7,660,000 Zions Banc 2.89% 2/15/2029 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 9/7/2023 $ 17,435,000 $ 20,620,000 U.S. Bank Trust 4% to 5% 2/15/2038 Obligation, Series 2023 Company, NA Waterworks & Sewer System Revenue U.S. Bank Trust 6/25/2013 $ 700,000 $ 1,585,000 4.5%to 5% 7/15/2033 Bonds, Series 2013Z Company, NA Waterworks & Sewer System Revenue U.S. Bank Trust 6/15/2015 $ 2,245,000 $ 4,685,000 1.50%to 1.98% 7/15/2035 Bonds, Series 2015Az Company, NA Waterworks & Sewer System Revenue U.S. Bank Trust 6/15/2015 $ 1,180,000 $ 2,380,000 1.20%to 1.68% 7/15/2035 Bonds, Series 2015BZ Company, NA Waterworks & Sewer System Revenue U.S. Bank Trust 0.94%to 4/12/2018 $ 1,735,000 $ 2,785,000 1.49% 7/15/2038 Bonds, Series 20182 Company, NA Waterworks & Sewer System Revenue U.S. Bank Trust 4/25/2019 $ 7,365,000 $ 9,275,000 0.64%to 1.66% 7/15/2049 Bonds, Series 20192 Company, NA Euless Development Corporation, Sales Tax 10/15/2018 $ 1,110,000 $ 1,635,000 U.S. Bank Trust 4.00% 9/15/2038 Revenue Bonds, Series 2018 Company, NA Euless Development Corporation, Sales Tax 12/12/2019 $ 2,965,000 $ 4,120,000 U.S. Bank Trust 2 5%to 4% 9/15/2039 Revenue Bonds, Series 2019 Company, NA AXON Enterprise, Inc. Lease 6/13/2023 $ 453,791 $ 1,139,386 AXON 3/15/2028 Enterprise, Inc. 1 Bonds paid by Tax Increment Financing District and Public Improvement District. Bonds paid by Water & Wastewater user charges. A portion of this Tax Supported General Obligation Debt is being paid from TIRZ/PID Sources. 10% Capital & Supplemental Requests for FY2026-27 by Fund Department "Fund Program Description Program One -Time On -Going ^Program Fund Sub- CMO Type Portion Portion Cost Total Funded Non -Departmental Car Rental Transfer to CIP CM0304 Monument Sign Capital $ 100,000 $ 100,000 $ 100,000 Yes Police CCPD Real Time Translation- Body Worn Cameras Supplemental $ 35,400 $ 35,400 $ 35,400 Yes Police CCPD Exterior Storage for Trailer Parking Capital $ 50,000 $ 50,000 $ 50,000 Yes Police CCPD Vehicle Lift for Evidence Garage Capital $ 60,000 $ 60,000 $ 110,000 Yes Police CCPD Police Officer Hiring Costs Capital $ 71,360 $ 71,360 $ 181,360 Yes Police CCPD One -Time Adjustment Capital $ 107,621 $ 107,621 $ 288,981 Yes Police CCPD One -Time Contingency Capital $ 600,000 $ 600,000 $ 888,981 Yes Non -Departmental Drainage Pay Plan Supplemental $ 17,967 $ 17,967 $ 17,967 Yes Non -Departmental Drainage Transfer to Drainage CIP Misc. Creek Maint. DR1201 Capital $ 15,000 $ 15,000 $ 15,000 Yes Non -Departmental Drainage One -Time Adjustment Capital $ 17,967 $ 17,967 $ 32,967 Yes Non -Departmental Drainage Transfer to Drainage CIP S. Mills Dr. Outfall Restoration DR2503 Capital $ 20,000 $ 20,000 $ 52,967 Yes Non -Departmental Drainage Transfer to Drainage CIP Misc. Improvements DR9903 Capital $ 215,000 $ 215,000 $ 267,967 Yes Non -Departmental EDC Pay Plan Supplemental $ 81,777 $ 81,777 $ 81,777 Yes PACS EDC Recreation Assistant Supplemental $ 5,500 $ 78,996 $ 84,496 $ 166,273 Yes Library EDC Laptops Capital $ 3,000 $ 3,000 $ 3,000 Yes Library EDC Return Shelf/Ceiling People Counter Capital $ 5,535 $ 5,535 $ 8,535 Yes Library EDC Galaxy S-9 Tablets Capital $ 7,000 $ 7,000 $ 15,535 Yes PACS EDC Paint Striping Machine Capital $ 20,000 $ 20,000 $ 35,535 Yes Library EDC Resilient Flooring Capital $ 37,561 $ 37,561 $ 73,096 Yes Non -Departmental EDC One -Time Adjustment Capital $ 95,853 $ 95,853 $ 168,949 Yes Library EDC AV Equipment Update Capital $ 97,000 $ 97,000 $ 265,949 Yes CMO General Sister City Program Supplemental $ 12,000 $ 12,000 $ 12,000 Yes Fire General Convey Connect Language App Supplemental $ 1,500 $ 14,250 $ 15,750 $ 27,750 Yes Police General Facility Tech/ Day Custodian Supplemental $ 79,004 $ 79,004 $ 106,754 Yes Non -Departmental General Pay Plan Supplemental $ 926,421 $ 926,421 $ 1,033,175 Yes Fire General Three Additional Drivers Supplemental $ 22,824 $ 22,824 $ 1,055,999 No Information Technology General Artificial Intelligence Platform Supplemental $ 35,000 $ 35,000 $ 1,090,999 No Fire General Promote Three Drivers to Lieutenants Supplemental $ 71,064 $ 71,064 $ 1,162,063 No Public Works General Service Attendant Position Supplemental $ 72,514 $ 72,514 $ 1,234,577 No Fire General Training Chief Supplemental $ 179,592 $ 179,592 $ 1,414,169 No Fire General Three Firefighter Positions Supplemental $ 379,440 $ 379,440 $ 1,793,609 No Public Works General Public Education & Outreach Capital $ 3,500 $ 3,500 $ 3,500 Yes Fire General Replacement of Airbags Capital $ 5,294 $ 5,294 $ 8,794 Yes Fire General Swift Water Rescue Certification Capital $ 11,693 $ 11,693 $ 20,487 Yes Information Technology General Computer Tablets Capital $ 12,500 $ 12,500 $ 32,987 Yes Police General Criminal Justice Information Systems Assessment Capital $ 14,800 $ 14,800 $ 47,787 Yes CSO General Election Contingency Capital $ 20,000 $ 20,000 $ 67,787 Yes Non -Departmental General HOME / ER Program Replenishment CM0802 Capital $ 37,488 $ 37,488 $ 105,275 Yes Information Technology General Digital ADA compliance Tools Capital $ 40,000 $ 40,000 $ 145,275 Yes Information Technology General I.T. Work Room Renovation Capital $ 40,000 $ 40,000 $ 185,275 Yes Public Works General Overtime Capital $ 40,000 $ 40,000 $ 225,275 Yes Public Works General Forklift Replacement Capital $ 41,000 $ 41,000 $ 266,275 Yes Public Works General Cargo Transport Vehicle Capital $ 47,100 $ 47,100 $ 313,375 Yes Fire General Part Time EMS Coordinator Capital $ 48,000 $ 48,000 $ 361,375 Yes 33 ^Project may contain both capital and supplemental costs. Capital & Supplemental Requests for FY2026-27 by Fund Department *Fund Program Description Program One -Time On -Going 'Program Fund Sub- CMO Type Portion Portion Cost Total Funded Fire General Fire Fighting Trainee School Capital $ 50,000 $ 50,000 $ 411,375 Yes Fleet & Facilities General HVAC System and Duct Work- Ruth Millican Center Capital $ 50,000 $ 50,000 $ 461,375 Yes Fleet & Facilities General HVAC Systems- Redi Mix Testing Lab Building Capital $ 50,000 $ 50,000 $ 511,375 Yes Non -Departmental General Transfer to Municipal Plaza CM1701 Capital $ 50,000 $ 50,000 $ 561,375 Yes Information Technology General Surveillance System Server replacement Capital $ 65,000 $ 65,000 $ 626,375 Yes Fire General Outfit of a Reserve apparatus with Fire Equipment Capital $ 66,962 $ 66,962 $ 693,337 Yes Fire General Mobile Data Terminal Computer Replacement Capital $ 69,940 $ 69,940 $ 763,277 Yes Fire General Battalion Chief Apparatus Replacement/Upgrade Capital $ 91,554 $ 91,554 $ 854,831 Yes Public Works General Roof Covering for PW Capital $ 98,750 $ 98,750 $ 953,581 Yes Non -Departmental General Addition to FM2204 City Hall Improvements Capital $ 116,060 $ 116,060 $ 1,069,641 Yes Information Technology General Air Conditioner Replacement Capital $ 120,000 $ 120,000 $ 1,189,641 Yes Fleet & Facilities General Fire Station #3- Bathroom Remodel Capital $ 135,000 $ 135,000 $ 1,324,641 Yes Information Technology General Physical Access Control -Phase II Capital $ 150,000 $ 150,000 $ 1,474,641 Yes Non -Departmental General Transfer to CIP Traffic Signal Intersection Improvements Mid -Cities Blvd & N. Main Capital $ 184,949 $ 184,949 $ 1,659,590 Yes Fleet & Facilities General HVAC Systems- Fire Admin Building Capital $ 256,000 $ 256,000 $ 1,915,590 Yes Non -Departmental General Transfer to Redevelopment Capital $ 417,412 $ 417,412 $ 2,333,002 Yes Public Works General School Zone Upgrade Project Capital $ 748,475 $ 748,475 $ 3,081,477 Yes Non -Departmental General One -Time Adjustment Capital $ 912,375 $ 912,375 $ 3,993,852 Yes Non -Departmental General Street Light Acquisition Capital $ 2,500,000 $ 2,500,000 $ 6,493,852 Yes Golf Golf Club Profit System Supplemental $ 4,000 $ 4,000 $ 4,000 Yes Non -Departmental Golf Pay Plan Supplemental $ 34,668 $ 34,668 $ 38,668 Yes Golf Golf Irrigation Hardware and Software Supplemental $ 46,473 $ 46,473 $ 85,141 Yes Golf Golf Upgrade Laptops- Conference Center Room Capital $ 6,000 $ 6,000 $ 6,000 Yes Golf Golf Event Displays Capital $ 7,000 $ 7,000 $ 13,000 Yes Golf Golf Solstice Pods Capital $ 14,000 $ 14,000 $ 27,000 Yes Non -Departmental Golf One -Time Adjustment Capital $ 34,675 $ 34,675 $ 61,675 Yes Golf Golf 30th Anniversary Celebration Capital $ 52,500 $ 52,500 $ 114,175 Yes Golf Golf Succession Planning Capital $ 55,000 $ 55,000 $ 169,175 Yes Golf Golf Acoustic Ceiling Tiles & Paint Capital $ 60,000 $ 60,000 $ 229,175 Yes Golf Golf Conference Center Patio Capital $ 68,000 $ 68,000 $ 297,175 Yes Non -Departmental Hotel Transfer to Arbor Daze Capital $ 300,000 $ 300,000 $ 597,175 Yes Non -Departmental Insurance Pay Plan Supplemental $ 3,752 $ 3,752 $ 3,752 Yes Non -Departmental Insurance One -Time Adjustment Capital $ 3,750 $ 3,750 $ 3,750 Yes Non -Departmental Juvenile Case Mg. Pay Plan Supplemental $ 1,131 $ 1,131 $ 1,131 Yes Non -Departmental Juvenile Case Mg. One -Time Adjustment Capital $ 1,130 $ 1,130 $ 1,130 Yes Non -Departmental PATS Pay Plan Supplemental $ 4,854 $ 4,854 $ 4,854 Yes Non -Departmental PATS One -Time Adjustment Capital $ 4,853 $ 4,853 $ 4,853 Yes PACS PATS Chain Link Backstops Capital $ 220,000 $ 220,000 $ 224,853 Yes Fire PEG LED Video Wall Capital $ 38,521 $ 38,521 $ 38,521 Yes Non -Departmental Risk Pay Plan Supplemental $ 3,027 $ 3,027 $ 3,027 Yes Non -Departmental Risk One -Time Adjustment Capital $ 3,026 $ 3,026 $ 3,026 Yes 34 ^Project may contain both capital and supplemental costs. Capital & Supplemental Requests for FY2026-27 by Fund Department 'Fund Program Description Program One -Time On -Going 'Program Fund Sub- CMO Type Portion Portion Cost Total Funded Non -Departmental Service Center Pay Plan Supplemental $ 14,647 $ 14,647 $ 14,647 Yes Non -Departmental Service Center One -Time Adjustment Capital $ 14,644 $ 14,644 $ 14,644 Yes Fleet & Facilities Service Center Mechanic Apprenticeship Program Capital $ 54,050 $ 54,050 $ 68,694 Yes Fleet & Facilities Service Center Fuel Station Maintenance Capital $ 80,000 $ 80,000 $ 148,694 Yes Non -Departmental W/WW Pay Plan Supplemental $ 141,889 $ 141,889 $ 141,889 Yes Public Works W/WW Street Sweeping Supplemental $ 56,000 $ 56,000 $ 197,889 No Public Works W/WW Public Education & Outreach Capital $ 4,000 $ 4,000 $ 4,000 Yes Public Works W/WW Hydraulic Powered Chainsaw Capital $ 7,500 $ 7,500 $ 11,500 Yes Public Works W/WW UPS Battery & Cellular Modem Backups Capital $ 10,000 $ 10,000 $ 21,500 Yes Information Technology W/WW GIS Internship Program Capital $ 20,000 $ 20,000 $ 41,500 Yes Fleet & Facilities W/WW Fuel Contingency Replenishment FM2310 Capital $ 27,300 $ 27,300 $ 68,800 Yes Public Works W/WW Fire Hydrant Restoration Capital $ 39,364 $ 39,364 $ 108,164 Yes Public Works W/WW Class A CDL Training Capital $ 52,500 $ 52,500 $ 160,664 Yes Non -Departmental W/WW Transfer to W/WW CIP Well Repairs WT0104 Capital $ 75,000 $ 75,000 $ 235,664 Yes Non -Departmental W/WW One -Time Adjustment Capital $ 141,895 $ 141,895 $ 377,559 Yes Non -Departmental W/WW Transfer to CIP Well Repairs WT0104 Capital $ 400,000 $ 400,000 $ 777,559 Yes Non -Departmental Wastewater Impact Transfer to Debt Service Capital $ 50,000 $ 50,000 $ 50,000 Yes 35 ^Project may contain both capital and supplemental costs. 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 FY25 FY26 FY27 1. Notices required by law to be published in a newspaper by the political subdivision or a representative of the political subdivision: $ 2,295 $ 4,200 $ 4,200 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: $ 61,200 $ - $ - Q. 2026 Tax Rate Calculation Worksheet Taxing Units Other Than School Districts or Water Districts City of Euless, Texas Taxing Unit Name 201 N Ector Drive Euless, Texas 76039 Taxing Unit's Address, City, State, ZIP Code (817)685-1400 Phone (area code and number) www.eulesstx.gov 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 Form 50-859 Tax Rate Calculation Worksheet, School District without Chapter 313 and JETI Agreements or Comptroller Form 50-884 Tax Rate Calculation Worksheet, School District with Chapter 313 and JETI Agreements. Water districts as defined under Water Code Section 49.001(1) do not 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. Taxing units must include a hyperlink to a document that evidences the accuracy of each entry in the worksheet other than an entry making a mathematical calculation.' Source materials must contain data for all worksheets used, including supplemental worksheets. Insert hyperlink: https://www.euiessb(.gov/home/showdocument?id=3954 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. 1. Prior year total taxable value. Enter the amount of the prior year taxable value on the prior year 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 (adjustment is made by deducting TIF taxes, as reflected in Line 17) 2 $ 6,998,382,841 2. Prior year tax ceilings. Counties, cities and junior college districts. Enter the prior year 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 last year or a prior year for homeowners age 65 or older or disabled, use this step.3 $ 779,235,636 3. Preliminary prior year adjusted taxable value. Subtract Line 2 from Line 1. $ 6,219,147,205 4. Prior year total adopted tax rate. Prior year taxable value lost because court appeals of ARB decisions reduced the prior year's appraised value. $ 0.476466 /$100 5. A. Original prior year ARB values: ....................................................................... $ 1,779,519,403 B. Prior year values resulting from final court decisions: ................................................ - $ 1,604,706,689 C. Prior year value loss. Subtract B from A.' $ 174,812,714 ' Tex. Tax Code §§5.07(g)(4) and 26.04(d-1) ' Tex. Tax Code §26.012(14) ' Tex. Tax Code §26.012(14) 4 Tex. Tax Code §26.012(13) Form developed by: Texas Comptroller of Public Accounts, Property Tax Assistance DivisiorP For additional copies, visit: comptroller.texas.gov/taxes/property-tax 50-856 • 5-26/15 2026 Tax Rate Calculation Worksheet — Taxing Units Other Than School Districts or Water Districts Prior year taxable value subject to an appeal under Chapter 42, as of July 25. A. Prior year ARB certified value: ....................................................................... $ 236,612,300 B. Prior year disputed value: ............................................................................ . $ 23,661,230 C. Prior year undisputed value. Subtract B from A. 5 Prior year Chapter 42 related adjusted values. Add Line 5C and Line 6C. 8. � Prior year taxable value, adjusted for actual and potential court -ordered adjustments. Add Line 3 and Line 7. 9. Prior year taxable value of property in territory the taxing unit deannexed after Jan.1 of the prior year. Enter the prior year value of property in deannexed territory.I 10. Prior year taxable value lost because property first qualified for an exemption in the current year. 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 the current year does not create a new exemption or reduce taxable value. A. Absolute exemptions. Use prior year market value: .................................................... $ 0 B. Partial exemptions. Current year exemption amount or current year percentage exemption times prior year value: ................................................................................. + $ 75,349,619 C. Value loss. Add A and B.' 11. Prior year 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 the current year. Use only properties that qualified for the first time in the current year; do not use properties that qualified in the prior year. A. Prior year market value: .............................................................................. $ 0 Form 50-856 Amount/Rate -01 $ 212,951,070 $ 387,763,784 $ 6,606,910,989 S0 S 75,349,619 B. Current year productivity or special appraised value: ................................................ _$ 0 C. Value loss. Subtract B from A.' $ 0 Total adjustments for lost value. Add Lines 9,10C and 11 C. $ 75,349,619 13. Prior year captured value of property in a TIF. Enter the total value of the prior year captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the prior year taxes were deposited into the tax increment fund. 9If the taxing unit has no captured appraised value in line 18D, enter 0. $ 389,285,642 14. Prior year total value. Subtract Line 12 and Line 13 from Line 8. $ 6,142,275,728 15. Adjusted prior year total levy. Multiply Line 4 by Line 14 and divide by $100. $ 29,265,855 16. Taxes refunded for years preceding the prior tax year. Enter the amount of taxes refunded by the taxing unit for tax years preceding the prior tax 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 the prior tax year. This line applies only to tax years preceding the prior tax year.11 t 830,000 17. 1 Adjusted prior year levy with refunds. Add Lines 15 and 16.11 s Tex. Tax Code §26.012(13) 'Tex. Tax Code §26.012(15) 'Tex. Tax Code §26.012(15) 'Tex. Tax Code §26.012(15) 'Tex. Tax Code §26.03(c) "Tex. Tax Code §26.012(13) "Tex. Tax Code §26.012(13) and (15) $ 30,095,855 38 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 2 2026Tax Rate Calculation Worksheet-Taxing Units Other Than School Districts or Water Districts Form 50-856 ELNo -New -Revenue Tax Rate Works h Amount/Rate 18. Total current year taxable value on the current year 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.12 A. Certified values: ...................................................................................... $ 7,407,723,341 B. Counties: Include railroad rolling stock values certified by the Comptroller's office: ....................... + $ 0 C. Pollution control and energy storage system exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage system property:........... S 0 D. Tax increment financing: Deduct the current year captured appraised value of property taxable by a taxing unit in a tax increment reinvestment zone for which the current year taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 24 below.13 Adjustments to the taxable value must be calculated separately for each reinvestment zone using Form50-110.14 Enterthe total from Form 50-110 ..................................................... $ 381,922,913 E. Total current year value. Add A and B, then subtract C and D. $ 7,025,800,428 19. Total value of properties under protestor not included on certified appraisal roll.15 A. Current year 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.1e $ 264,700,660 B. Current year 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 roll... .............................. + $ 0 C. Total value under protest or not certified. Add A and B. $ 264,700,660 20. Current year tax ceilings. Counties, cities and junior colleges enter current year 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 the prior year or a previous year for homeowners age 65 or older or disabled, use this step.18 S 726,376,458 21. Anticipated contested value. Affected taxing units enter the contested taxable value for all property that is subject to anticipated substantial litigation.11 An affected taxing unit is wholly or partly located in a county that has a population of less than 500,000 and is located on the Gulf of Mexico.20 If completing this line, the taxing unit must include supporting documentation in Section 921 Taxing units that are not affected, enter 0. $ 0 22. Current year total taxable value. Add Lines 18E and 19C, then subtract Lines 20 and 21 22 $ 6,564,124,630 23. Total current year taxable value of properties in territory annexed after Jan.1, of the prior year. Include both real and personal property. Enter the current year value of property in territory annexed. 23 $ 0 24. Total current year taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in the prior year. 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, of the prior year and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for the current year. 24 S 86,140,652 "Tex. Tax Code §§26.012(6) and 26.04(c-2) 13 Tex. Tax Code §26.03(c) 10 Tex. Tax Code §26.03(e) 15 Tex. Tax Code §26.01(c) and (d) 16 Tex. Tax Code §26.01(c) 1J Tex. Tax Code §26.01(d) 18 Tex. Tax Code §26.012(6)(B) 19 Tex. Tax Code §§26.012(6)(C) and 26.012(1-b) 31 Tex. Tax Code §26.012(1-a) 31 Tex. Tax Code §26.04(d-3) 12 Tex. Tax Code §26.012(6) " Tex. Tax Code §26.012(17) 24 Tex. Tax Code §26.012(17) 'ZO For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 3 2026 Tax Rate Calculation Worksheet —Taxing Units Other Than School Districts or Water Districts Form 50-856 No -New -Revenue Tax Rate Worksheet Total adjustments to the current year taxable value. Add Lines 23 and 24. ount/R $ 86,140,652 25. 26. Adjusted current year taxable value. Subtract Line 25 from Line 22. $ 6,477,983,978 27. Current year NNR tax rate. Divide Line 17 by Line 26 and multiply by $100. 21 $ 0.464586 /$100 28. COUNTIES ONLY. Add together the NNR tax rates for each type of tax the county levies. The total is the current year county NNR tax rate. 26 $ /$100 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 tax rate. The type of taxing unit will determine the rate components that apply to a taxing units' overall voter -approval tax rate. 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. This section calculates two components of the voter -approval tax rate: 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 minimum dollar amount required to be paid toward debt service for the current year.21 This rate accounts for principal and interest on bonds and other debt secured by property tax revenue. M&O and Debt Tax Rate Worksheet 29. Prior year M&O tax rate. Enter the prior year M&O tax rate. Prior year taxable value, adjusted for actual and potential court -ordered adjustments. Enter the amount in Line 8 of the No -New -Revenue $ 0.389430 /$100 30. Tax Rate Worksheet. Total prior year M&O levy. Multiply Line 29 by Line 30 and divide by $100. $ 6,606,910,989 31. $ 25,729,293 32. Adjusted prior year levy for calculating NNR M&O rate. A. M&O taxes refunded for years preceding the prior tax year. 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 2025. This line applies only to tax years preceding the prior tax year............ + $ 676,803 B. Prior year 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 current year captured appraised value in Line 18D,enter 0....................................................................................... — $ 1,854,813 C. Prior year 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 D below. The taxing unit receiving the function will add this amount in D below. Other taxing units enter 0..................................................................... +/- $ 0 D. Prior year M&O levy adjustments. Subtract B from A. For taxing unit with C, subtract if discontinuing function and add if receiving function ..................................................... $-1,178,010 E. Add Line 31 to 32D. $ 24,551,283 33. Adjusted current year taxable value. Enter the amount in Line 26 of the No -New -Revenue Tax Rate Worksheet. $ 6,477,983,978 34. Current year NNR M&O rate (unadjusted). Divide Line 32E by Line 33 and multiply by $100. $ 0.378995 /$100 a Tex. Tax Code §26.04(c) 36 Tex. Tax Code §26.04(d) " Tex. Tax Code §26.012(3) 40 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 4 2026 Tax Rate Calculation Worksheet —Taxing Units Other Than School Districts or Water Districts Form 50-856 ine M&O and Debt Tax Rate Work she Rate adjustment for state criminal justice mandate." Amount/Rate 35. A. Current year 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 inmates in county -paid facilities after they have been sentenced. Do not include any state reimbursement received by the county for the same purpose. $ 0 B. Prior year 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 ................. —$ 0 C. Subtract Bfrom A and divide by Line 33 and multiply by$100............................................ $ 0.000000 /$100 D. Enter the rate calculated in C. If not applicable, enter 0. $ 0.000000 /$100 36. Rate adjustment for indigent health care expenditures. 29 A. Current year 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, of the prior tax year and ending on June 30, of the current tax year, less any state assistance received for the same purpose................................................................................... $ 0 B. Prior year 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, 2024 and ending on June 30, 2025, less any state assistance received for the same purpose................................................................................... _$ 0 C. Subtract Bfrom A and divide by Line 33 and multiply by$100............................................ $ 0.000000 /$100 D. Enter the rate calculated in C. If not applicable, enter 0. $ 0.000000 /$100 37. Rate adjustment for county indigent defense compensation. 30 A. Current year indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, of the prior tax year and ending on June 30,of the current tax year, less any state grants received by the county for the same purpose................................................................................... $ 0 B. Prior year indigent defense compensation expenditures. Enter the amount paid by a county to provide appointed counsel for indigent individuals and fund the operations of a public defender's office under Article 26.044, Code of Criminal Procedure for the period beginning on July 1, 2024 and ending on June 30, 2025, less any state grants received by the county for the same purpose ............... $ 0 C. Subtract Bfrom A and divide by Line 33 and multiply by$100............................................ $ 0.000000 /$100 D. Multiply B by 0.05 and divide by Line 33 and multiply by$100............................................ $ 0.000000 /$100 E. Enter the lesser of C and D. If not applicable, enter 0. $ 0.000000 /$100 38. Rate adjustment for county hospital expenditures. 31 A. Current year 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, of the prior tax year and ending on June 30, of the current tax year ....................................... $ 0 B. Prior year 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, 2024 and endingon June 30, 2025............................................................................... $ 0 C. Subtract Bfrom A and divide by Line 33 and multiply by$100............................................ $ 0.000000 /$100 D. Multiply B by 0.08 and divide by Line 33 and multiply by$100............................................ $ 0.000000 /$100 E. Enter the lesser of C and D, if applicable. If not applicable, enter 0. $ 0.000000 /$100 :a Tex. Tax Code §26.044 2' Tex. Tax Code §26.0441 30 Tex. Tax Code §26.0442 " Tex. Tax Code §26.0443 41 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 5 2026 Tax Rate Calculation Worksheet -Taxing Units Other Than School Districts or Water Districts Form 50-856 M&O and Debt Tax Rate Works h Amount/Rate 39. Rate adjustment for defunding municipality. This adjustment only applies to a municipality that is considered to be a defunding municipality for the current tax year under Chapter 109, Local Government Code. Chapter 109, Local Government Code only applies to municipalities with a population of more than 250,000 and includes a written determination by the Office of the Governor. See Tax Code Section 26.0444 for more information. A. Amount appropriated for public safety in the prior year. Enter the amount of money appropriated for public safety in the budget adopted by the municipality for the preceding fiscal year ...................... $ 0 B. Expenditures for public safety in the prior year. Enter the amount of money spent by the municipality for public safety during the preceding fiscal year ........................................................ $ 0 C. Subtract Bfrom A and divide by Line 33 and multiply by $100........................................... $ 0.000000 /$100 D. Enter the rate calculated in C. If not applicable, enter 0. $ 0.000000 /$100 40. Adjusted current year NNR M&O rate. Add Lines 34, 35D, 36D, 37E, and 38E. Subtract Line 39D. $ 0.378995 /$100 41. Adjustment for prior year sales tax specifically to reduce property taxes. Cities, counties and hospital districts that collected and spent additional sales tax on M&O expenses in the prior year should complete this line. These entities will deduct the sales tax gain rate for the current year in Section 3.Other taxing units, enter zero. A. Enter the amount of additional sales tax collected and spent on M&O expenses in the prior year, if any. Counties must exclude any amount that was spent for economic development grants from the amount of sales tax spent...................................................................................... $ 4,005,992 B. Divide Line 41A by Line 33 and multiply by$100........................................................ $ 0.061840 /$100 C. Add Line 41 B to Line 40. $ 0.440835 /$100 42. Current year 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 41 C by 1.08. -or- Other Taxing Unit. If the taxing unit does not qualify as a special taxing unit, multiply Line 41C by 1.035. $ 0.456264 /$100 D42. Disaster Line 42 (D42): Current year voter -approval M&O rate for taxing unit affected by disaster declaration. 32 If the taxing unit is located in an area declared a disaster area and at least one person is granted an exemption under Tax Code Section 11.35 for property located in the taxing unit, the governing body may direct the person calculating the voter -approval tax rate to calculate a rate equal to the lesser of: A. The voter -approval tax rate calculated in the manner provided for a special taxing unit. Multiply line 41C by 1.08 33............................................................................. $ 0.000000 /$100 -or- B. The voter -approval M&O tax rate calculated in the manner provided for a taxing unit other than a special taxing unit plus the disaster relief rate. 34 Complete Section 5 through Line 68 to complete D42(B). a. Enter the disaster relief cost....................................................................... $ 0 b. Disaster relief rate. Divide Line D42(B)(a) by Line 26 and multiply by 100 ............................ $ 0.000000 /$100 c. Add Line D42(B)(b)to Line 42....................................................................... $ 0.000000 /$100 d. Enter the current year unused increment rate from Line 68........................................ $ 0.000000 /$100 e Add Line D42(c)to Line D42(d)...................................................................... $ 0.000000 /$100 The taxing unit shall continue to calculate the voter -approval tax rate in this manner until the earlier of: 1) the first 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; or 2) the third tax year after the tax year in which the disaster occurred. C. Enter Line D42(A) if less than Line D42(B)(e). If Line D42(B)(e) is less than line D42(A), enter Line D42(B)(c). ss $ 0.000000 /$100 If the taxing unit does not qualify, do not complete Disaster Line 42 (Line D42). " Tex. Tax Code §26.042 " Tex. Tax Code §26.042(a-2)(1) 30 Tex. Tax Code §§26.042(a-1) and 26.042(a-2)(2) " Tex. Tax Code §26.042(a-2) 42 r For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 6 2026 Tax Rate Calculation Worksheet —Taxing Units Other Than School Districts or Water Districts Form 50-856 M&O and Debt Tax Rate Works h Amount/Rate 43. Total current year 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. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or other evidence of indebtedness on or after Sept.1, 2021, verify if it meets the amended definition of debt before including it here. 36 Enter debt amount.................................................................................... $ 6,757,621 B. Subtract unencumbered fund amount used to reduce total debt ....................................... —$ 0 C. Subtract certified amount spent from sales tax to reduce debt (enter zero if none) .................... — $ 0 D. Subtract amount paid from other resources............................................................ — $ 924,150 E. Adjusted debt. Subtract B, C and D from A. $ 5,833,471 44. Certified prior year excess debt collections. Enter the amount certified by the collector. 37 $ 591,245 $ 5,242,226 45. Adjusted current year debt. Subtract Line 44 from Line 43E. 46. Current year anticipated collection rate. A. Enter the current year anticipated collection rate certified by the collector. 38 .............................. 100.00 % B. Enter the prior year actual collection rate................................................................ 100.25 C. Enter the 2024 actual collection rate.................................................................... 96.85 % D. Enter the 2023 actual collection rate.................................................................... 98.68 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 that the rate can be greater than 100%. 39 100.00 % 47. Current year debt adjusted for collections. Divide Line 45 by Line 46E. $ 5,242,226 48. Current year total taxable value. Enter the amount on Line 22 of the No -New -Revenue Tax Rate Worksheet. Current year debt rate. Divide Line 47 by Line 48 and multiply by $100. $ 6,564,124,630 49. $ 0.079861 /$100 50. Current year voter -approval M&O rate plus current year debt rate. Add Lines 42 and 49. $ 0.536125 /$100 D50. Disaster Line 50 (D50): Current year voter -approval M&O and debt tax rate for taxing unit affected by disaster declaration. Complete this line if the taxing unit calculated the voter -approval M&O tax rate in the manner provided by Line D42. Add Line D42(C) and 49. $ 0.000000 /$100 51. COUNTIES ONLY. Add together the voter -approval M&O and debt tax rates for each type of tax the county levies. The total is the current year county voter -approval M&O and debt tax rate. $ /$100 " Tex. Tax Code §26.012(7) "Tex. Tax Code §§26.012(10) and 26.04(b) 'a Tex. Tax Code §26.04(b)) "Tex. Tax Code §26.04(h), (h-1) and (h-2) 43 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 7 2026 Tax Rate Calculation Worksheet -Taxing Units Other Than School Districts or Water Districts Form 50-856 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/or voter -approval tax rate because it adopted the additional sales tax. ditional Sales and Use Tax Worksheet 52. Taxable Sales. For taxing units that adopted the sales tax in November of the prior tax year or May of the current tax year, enter the Comptroller's estimate of taxable sales for the previous four quarters.40 Estimates of taxable sales may be obtained through the Comptroller's Allocation Historical Summary webpage. Taxing units that adopted the sales tax before November of the prior year, enter 0. $ 0 53. 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. 41 Taxing units that adopted the sales tax in November of the prior tax year or in May of the current tax year. Multiply the amount on Line 52 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. 42 -or- Taxing units that adopted the sales tax before November of the prior year. Enter the sales tax revenue for the previous four quarters. Do not multiply by.95. $ 4,338,145 54. Current year total taxable value. Enter the amount from Line 22 of the No -New -Revenue Tax Rate Worksheet. $ 6,564,124,630 55. Sales tax adjustment rate. Divide Line 53 by Line 54 and multiply by $100. $ 0.066088 /$100 56. Current year NNR tax rate, unadjusted for sales tax.43 Enter the rate from Line 27 or 28, as applicable, on the No -New -Revenue Tax Rate Worksheet. $ 0.464586 /$100 57. Current year NNR tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November the prior tax year or in May of the current tax year. Subtract Line 55 from Line 56. Skip to Line 58 if you adopted the additional sales tax before November of the prior tax year. $ 0.464586 /$100 58. Current year voter -approval tax rate, unadjusted for sales tax.44 Enter the rate from Line 50, Line D50 (disaster) or Line 51 (counties) as applicable, of the M&O and Debt Tax Rate Worksheet. $ 0.536125 /$100 59. Current year voter -approval tax rate, adjusted for sales tax. Subtract Line 55 from Line 58. $ 0.470037 /$100 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 unit's 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. 60. Certified expenses from the Texas Commission on Environmental Quality (TCEQ). Enter the amount certified in the determination letter from TCEQ. 45 The taxing unit shall provide its tax assessor -collector with a copy of the letter. I $ 0 61. Current year total taxable value. Enter the amount from Line 22 of the No -New -Revenue Tax Rate Worksheet. $ 6,564,124,630 62. Additional rate for pollution control. Divide Line 60 by Line 61 and multiply by $100. $ 0.000000 /$100 63. Current year voter -approval tax rate, adjusted for pollution control. Add Line 62 to one of the following lines (as applicable): Line 50, Line D50 (disaster), Line 51 (counties) or Line 59 (taxing units with the additional sales tax). $ 0.470037 /$100 40 Tex. Tax Code §26.041(d) 41 Tex. Tax Code §26.041(i) 43 Tex. Tax Code §26.041(d) 63 Tex. Tax Code §26.04(d 00 Tex. Tax Code §26.04(c) 05 Tex. Tax Code §26.045(d) 4 Tex. Tax Code §26.045(i) 44 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 8 2026 Tax Rate Calculation Worksheet -Taxing Units Other Than School Districts or Water Districts Form 50-856 The unused increment rate is the rate equal to the sum of the prior 3 years Foregone Revenue Amounts divided by the current taxable value." The Foregone Revenue Amount for each year is equal to that year's adopted tax rate subtracted from that year's voter -approval tax rate adjusted to remove the unused increment rate multiplied by that year's current total value. 48 The difference between the adopted tax rate and adjusted voter -approval tax rate is considered zero in the following scenarios: • a tax year in which a taxing unit affected by a disaster declaration calculates the tax rate under Tax Code Section 26.042; 49 • a tax year in which the municipality is a defunding municipality, as defined by Tax Code Section 26.0501(a); 50 or after Jan.1, 2022, a tax year in which the comptroller determines that the county implemented a budget reduction or reallocation described by Local Government Code Section 120.002(a) without the required voter approval. 51 This section should only be completed by a taxing unit that does not meet the definition of a special taxing unit. 52 Wed Increment Rate Workshe 64. Year 3 Foregone Revenue Amount. Subtract the 2025 unused increment rate and 2025 actual tax rate from the 2025 voter -approval tax rate. Multiply the result by the 2025 current total value A. Voter -approval tax rate (Line 69)..................................................................................................... $ 0.476958 /$100 B. Unused increment rate (Line 68)..................................................................................................... $ 0.000492 /$100 C. Subtract B from A................................................................................................................... $ 0.476466 /$1oo D. Adopted Tax Rate................................................................................................................... $ 0.476466 /$100 E. Subtract D from C................................................................................................................... $ 0.000000 /$100 F. 2025 Total Taxable Value (Line 61).................................................................................................... $ 6,259,970,531 $ 0 G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero ................................................ 65. Year 2 Foregone Revenue Amount. Subtract the 2024 unused increment rate and 2024 actual tax rate from the 2024 voter -approval tax rate. Multiply the result by the 2024 current total value A. Voter -approval tax rate (Line 68)..................................................................................................... $ 0.447192 /$100 B. Unused increment rate (Line 67)..................................................................................................... $ 0.000446 /$100 C. Subtract B from A................................................................................................................... $ 0.446746 /$1oo D. Adopted Tax Rate................................................................................................................... $ 0.446700 /$1oo E. Subtract D from C................................................................................................................... $ 0.000046 /$100 F. 2024 Total Taxable Value (Line 60) .................................................................................................... $ 6,252,613,556 $ 2,876 G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero ................................................ 66. Year 1 Foregone Revenue Amount. Subtract the 2023 unused increment rate and 2023 actual tax rate from the 2023 voter -approval tax rate. Multiply the result by the 2023 current total value A. Voter -approval tax rate (Line 67)..................................................................................................... $ 0.463168 /$1oo B. Unused increment rate (Line 66)..................................................................................................... $ 0.021900 /$100 C. Subtract B from A................................................................................................................... $ 0.441268 /$100 D. Adopted Tax Rate................................................................................................................... $ 0.457500 /$1oo E. Subtract D from C................................................................................................................... $ -0.016232 /$100 F. 2023 Total Taxable Value (Line 60).................................................................................................... $ 5,908,171,343 $ 0 G. Multiply E by F and divide the results by $100. If the number is less than zero, enter zero ................................................ 67. Total Foregone Revenue Amount. Add Lines 64G, 65G and 66G $ 2,876 $ 0.000043 /$100 68. r2026used Increment Rate. Divide Line 67 by Line 22 of the No -New -Revenue Rate Worksheet. Multiply the result by 100 69. Total 2026 voter -approval tax rate. Add Line 68 to one of the following lines (as applicable): Line 50, Line D50 (only if Line D42(B) was used), Line 51 (counties), Line 59 (taxing units with additional sales tax) or Line 63 (taxing units with pollution) $ 0.470080 /$1oo 41 Tex. Tax Code §26.013(b) 08 Tex. Tax Code §26.013(a)(1-a), (1-b), and (2) "' Tex. Tax Code §§26.04(c)(2)(A) and 26.042(a) so Tex. Tax Code §26.0501(a) and (c) s' Tex. Local Gov't Code §120.007(d) sn Tex. Local Gov't Code §26.04(c)(2)(B) 45 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 9 2026 Tax Rate Calculation Worksheet -Taxing Units Other Than School Districts or Water Districts Form 50-856 SECTION _ ._ Minimis Rate I 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. 53 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. 54 e Minimis Rate Worksheet 70. Adjusted current year NNR M&O tax rate. Enter the rate from Line 40 of the M&O and Debt Tax Rate Worksheet. $ 0.000000 /$100 71. Current year total taxable value. Enter the amount on Line 22 of the No -New -Revenue Tax Rate Worksheet. $ 0 72. Rate necessary to impose $500,000 in taxes. Divide $500,000 by Line 71 and multiply by $100. $ 0.000000 /$100 73. Current year debt rate. Enter the rate from Line 49 of the M&O and Debt Tax Rate Worksheet. $ 0.000000 /$100 74. De minimis rate. Add Lines 70,72 and 73. $ 0.000000 /$100 In the tax year after the end of the disaster calculation time period detailed in Tax Code Section 26.042(a), a taxing unit that calculated its voter -approval tax rate in the manner provided for a special taxing unit due to a disaster must calculate its emergency revenue rate and reduce its voter -approval tax rate for that year. 55 This section will apply to a taxing unit other than a special taxing unit that: • directed the designated officer or employee to calculate the voter -approval tax rate of the taxing unit in the manner provided for a special taxing unit in the prior year; and • the current year is the first tax year in which the total taxable value of property taxable by the taxing unit as shown on the appraisal roll for the taxing unit submitted by the assessor for the taxing unit to the governing body exceeds the total taxable value of property taxable by the taxing unit on January 1 of the tax year in which the disaster occurred or the disaster occurred four years ago. Note: This section does not apply if a taxing unit is continuing to calculate its voter -approval tax rate in the manner provided for a special taxing unit because it is still within the disaster calculation time period detailed in Tax Code Section 26.042(a) because it has not met the conditions in Tax Code Section 26.042(a)(1) or (2). Emergency Revenue Rate Worksheet 75. 2025 adopted tax rate. Enter the rate in Line 4 of the No -New -Revenue Tax Rate Worksheet $ 0.476466 /$100 76. Adjusted 2025 voter -approval tax rate. Use the taxing unit's Tax Rate Calculation Worksheets from the prior year(s) to complete this line. 56 If a disaster occurred in 2025 and the taxing unit calculated its 2025 voter -approval tax rate using a multiplier of 1.08 on Disaster Line 42 (D42) of the 2025 worksheet due to a disaster, complete the applicable sections or lines of Form 50-856-a, Adjusted Voter -Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet. -or- If a disaster occurred prior to 2025 for which the taxing unit continued to calculate its voter -approval tax rate using a multiplier of 1.08 on Disaster Line 42 (D42) in 2025, complete form 50-856-a, Adjusted Voter -Approval Tax Rate for Taxing Units in Disaster Area Calculation Worksheet to recalculate the voter -approval tax rate the taxing unit would have calculated in 2025 if it had generated revenue based on an adopted tax rate using a multiplier of 1.035 in the years following the disaster. 57 Enter the final adjusted 2025 voter -approval tax rate from the worksheet. $ 0.000000 /$100 77. Increase in 2025 tax rate due to disaster. Subtract Line 76 from Line 75. $ 0.000000 /$100 78. Adjusted 2025 taxable value. Enter the amount in Line 14 of the No -New -Revenue Tax Rate Worksheet $ 6,142,275,728 79. rEegncy revenue. Multiply Line 77 by Line 78 and divide by $100. $ 0 80. Adjusted current year taxable value. Enter the amount in Line 26 of the No -New -Revenue Tax Rate Worksheet Emergency revenue rate. Divide Line 79 by Line 80 and multiply by $100. 56 $ 6,477,983,978 81. $ 0.000000 /$100 82. Current year voter -approval tax rate, adjusted for emergency revenue. Subtract Line 81 from one of the following lines (as applicable): Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (taxing units with the additional sales tax), Line 63 (taxing units with pollution control) or Line 69 (taxing units with the unused increment rate). $ 0.470080 /$100 s' Tex. Tax Code §26.012(8-a) 54 Tex. Tax Code §26.063(a)(1) :: Tex. Tax Code §26.042(b) 56 Tex. Tax Code §26.042(c) " Tex. Tax Code §26.042(b) " Tex. Tax Code §26.042(b) 46 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 10 2026 Tax Rate Calculation Worksheet —Taxing Units Other Than School Districts or Water Districts Form 50-856 ., 11 �1T■ I \t8]�\olfRlfa1.Rate Indicate the applicable total tax rates as calculated above. No -new -revenue tax rate................................................................................................................. $ 0.464586 /$100 As applicable, enter the current year NNR tax rate from: Line 27, Line 28 (counties), or Line 57 (adjusted for sales tax). Indicate the line number used: 27 Voter -approval tax rate................................................................................................................... $ 0.470080 /$100 As applicable, enter the current year voter -approval tax rate from: Line 50, Line D50 (disaster), Line 51 (counties), Line 59 (adjusted for sales tax), Line 63 (adjusted for pollution control), Line 69 (adjusted for unused increment), or Line 82 (adjusted for emergency revenue). Indicate the line number used: 69 Deminimis rate........................................................................................................................... $ 0.000000 /$100 If applicable, enter the current year de minimis rate from Line 74. An affected taxing unit that enters an amount described by Tax Code Section 26.012(6)(C) in line 21 must include the following as an addendum: 1. Documentation that supports the exclusion of value underTax Code Section 26.012(6)(C); and 2. Each statement submitted to the designated officer or employee by the property owner or entity as required by Tax Code Section 41.48(c)(2) for that tax year. Insert hyperlinks to supporting documentation: Enter the name of the person preparing the tax rate as authorized by the governing body of the taxing unit. By signing below, you certify that you are the designated officer or employee of the taxing unit and have accurately calculated the tax rates using values that are the same as the values shown in the taxing unit's certified appraisal roll or certified estimate of taxable value, in accordance with requirements in the Tax Code.51 print here 1� Janina Jewell Printed Name of Taxing Unit Representative sign here July 30, 2026 Date w Tex. Tax Code §26.04(c-2) and (d-2) 47 For additional copies, visit: comptroller.texas.gov/taxes/property-tax Page 11 INTRODUCTION Organizational Chart Budget Process Budget Calendar Resolution Fiscal Policies T H E C I T Y O F EUL--�ESS CITY ATTORNEY Wayne K. Olson ASSISTANT CITY MANAGER Lawrence Bryant CITY SECRETARY Kim Sutter I DIRECTOR OF PUBLIC WORKS I Major Jones DIRECTOR OF FINANCE Janina Jewell LIBRARY DIRECTOR Angela Jones GENERAL MANAGER TEXAS STAR Glenda Hartsell -Shelton MUNICIPAL COURT MANAGER Claudia Quintero ORGANIZATIONAL CHART CITIZENS OF EULESS MAYOR &COUNCIL CITY MANAGER Chris Barker POLICE CHIEF Gary Landers FIRE CHIEF Chanc Bennett MUNICIPAL COURT JUDGE Lacy Britten Chris Barker, City Manager April 13, 2026 MUNICIPAL COURT OF RECORD ASSISTANT CITY MANAGER Steven Viera DIRECTOR OF PARKS AND COMMUNITY SERVICES Duane Strawn FLEET AND FACILITIES DIRECTOR Scott Peterson DIRECTOR OF HUMAN RESOURCES AND RISK MANAGEMENT Heather Moorhead INFORMATION SERVICES DIRECTOR Scott Joyce I DIRECTOR OF PLANNING AND I ECONOMIC DEVELOPMENT Reagan Rothenberger Eff 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 states: EXCERPTS FROM CITY OF EULESS CHARTER ARTICLE Vll FINANCE § 1. Fiscal year. The fiscal year of the City 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. § 2. Preparation and submission of budget. The City Manager shall each year submit to the City Council a proposed budget in compliance with state law. In preparing the budget, each employee, officer, board, and department shall assist the City Manager by furnishing all information requested. § 3. Budget a public record. The budget and all supporting schedules shall be filed with the City Secretary in accordance with state law, and at that time shall be open to public inspection by anyone interested. § 4. Public hearing on budget. Public hearings on the proposed budget shall be posted and conducted in a manner consistent with state law. § 5. Proceeding on adoption of budget. After public hearing, the City 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. § 6. Budget, appropriation and amount to be raised by taxation. On final adoption, the budget shall be in effect for the fiscal year. Final adoption of the budget by the City Council shall constitute the official appropriations for proposed expenditures for the fiscal 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 1-2 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. § 7. Unallocated reserve fund. The City Manager may recommend for action by the City Council, an unallocated reserve fund to be used for unexpected items of expense which were not contained as original items of expenditure. § 8. Amending the budget. The City Council may, by ordinance, amend or change the budget during the fiscal year as necessary in the interest of the public health, safety, or welfare, in accordance with state law. § 9. Certification; copies made available. A copy of the budget, as finally adopted, shall be filed with the City Secretary and shall be published on the City's website in accordance with state law. § 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 in adopting the budget shall not nullify the tax levy or the tax rate. 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. 1-3 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 and other available data. Estimates are reviewed and adjusted by the City Manager's office as deemed necessary. The objective 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. 6"19ZT-AIXr][I»_1►1z111!10 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 1-4 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. 111 Tel Ar_1119129Lei zI On August 1st, the City Council plans to review the preliminary operating and capital budgets. At their City Council meeting on August 3rd, the Euless City Council plans to set a date, time, and place for the budget public hearing on August 1 V. City Council will consider adoption of the Budget on August 17t". After the budget adoption, the Finance Department prepares a monthly financial report which is presented to the City Council for their review. HM RESOLUTION NO. 26-1693 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, ADOPTING THE CITY OF EULESS PROPOSED BUDGET CALENDAR FOR FISCAL YEAR 2026-2027, INCLUDING THE CRIME CONTROL AND PREVENTION DISTRICT AND THE EULESS DEVELOPMENT CORPORATION BUDGETS. WHEREAS, the City Council finds that it is in the best interest of the City to establish a meeting schedule relative to the adoption of the Fiscal Year 2026-2027 budget; and WHEREAS, the budget calendar establishes meetings at a convenient date and place; and WHEREAS, the City Council desires to adopt a proposed budget calendar for the Fiscal Year 2026-2027 budget cycle. NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The City Council hereby adopts the Fiscal Year 2026-2027 proposed budget calendar as shown in the attached Exhibit A. Dates are subject to adjustment due to scheduling requirements. Meetings will be posted in accordance with the Texas Open Meetings Act. SECTION 2. All resolutions, or parts of resolutions in force with provisions relating to this resolution, which are inconsistent or in conflict with the terms or provisions contained herein, are hereby repealed to the extent of any such conflict only. The non -conflicting sections, sentences, paragraphs, and phrases shall remain in full force and effect. SECTION 3. This resolution shall become effective immediately upon its passage and approval. APPROVED AND ADOPTED at a regular meeting of the Euless City Council on February 10, 2026, by a vote of 6 ayes, 0 nays, and 0 abstentions. APPROVED: ATTEST: . ;id'e_'�" l/ Jnkfar'K: �.- - Tim Stinneford, Ma#6r Pro Tern i Sutter, TRMC, MMC City Secretary / Chief Governance Officer `Q-] Exhibit A Euless City Council Proposed Budget Calendar Fiscal Year 2026-2027 DATE ACTION Thursday, June 11, 2026 Hold Public Hearing on CCPD Budget. Adopt FY2027 CCPD Budget. Submit CCPD Budget to the City Council Thursday, June 11, 2026 Special Called meeting to receive CCPD Budget. Thursday, June 11, 2026 Pre -Budget Work Session Monday, June 22, 2026 Pre -Budget Work Session Saturday, August 1, 2026 Budget Work Session Monday, August 3, 2026 Special Called City Council Meeting to set date for Budget Public Hearing on August 11, Tax Rate Public Hearing on August 17, and Vote to place a Proposal to Adopt a Specific Tax Rate on August 17. Monday, August 10, 2026 Hold Public Hearing on EDC Budget and Adopt FY2027 EDC Budget. Tuesday, August 11, 2026 Regular Scheduled Meeting to hold Public Hearing on FY2027 CCPD, EDC, and City Budget. Approve CCPD FY2027 Budget. Accept Notice and Certification. Monday, August 17, 2026 Regular Scheduled Meeting to hold Public Hearing on Tax Rate and Order Election, if necessary. Adopt EDC and City Budget and Tax Rate. Adopt Tax Roll. Ratify Revenue Increase if necessary. Adopt Fee/Rate Changes if necessary. Monday, August 24, 2026 Regular Scheduled Meeting for second reading of Budget, Tax Rate, Tax Roll, Ratification or Revenue Increase, and/or Fee/Rate Changes if necessary. CCPD — Euless Crime Control and Prevention District EDC — Euless Development Corporation All meetings held at City facilities. Dates subject to change due to rescheduling requirements. Resolution No. 26-1693, Page 2 of 2 1-7 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 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 an annual comprehensive financial report (ACFR). The ACFR 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 `ff:3 ACFR 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. Objective — To provide management with reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition. At all times the City of Euless shall maintain an environment conducive to good internal controls. B. Written Procedures — The Finance Director 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. 1-9 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. 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 infrastructure 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 and a portion of the Water / Wastewater Fund will be set aside each year to maintain the quality of water and wastewater infrastructure. The amount will be established annually through the budget process. 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. into] E. Revenue Adequacy — The City will require that there be a balance in the revenue system. That is, the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. F. Cost/Benefit of Abatement — The City will use due caution in the analysis of any tax, fee, or water and wastewater incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) analysis will be performed as a part of such review. G. Diversification and Stability — In order to protect the government from fluctuations in a revenue source due to fluctuations in the economy, and variations in weather (in the case of water and wastewater), a diversified revenue system will be maintained which has a stable source of income. H. Nonrecurring Revenues — One-time revenues will not be used for ongoing operations. Nonrecurring revenues will be used only for nonrecurring expenditures. Care will be taken not to use these revenues for budget balancing purposes. I. Property Tax Revenues — 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. 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. 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. ME 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 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. If reserves fall below the minimum level, the Director of Finance and City Manager will propose a plan for the replacement of the reserves. The City Council will review and approve the plan. The City will try to replace the reserves within the minimum amount of time that is practical. 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. iQiN 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. E. Equipment/Asset Replacement — The City shall maintain an Equipment/Asset Replacement Fund for vehicles, equipment, and various assets. Funds will be transferred based on a depreciated calculation of each piece of equipment or asset. 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. Long -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-Supportinq 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. 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: MCI • Limits between lowest and highest coupons • Coupon requirements relative to the yield curve • Method of underwriter compensation, discount or premium coupons • Use of True Interest Cost (TIC) vs. Net interest Cost (NIC) • Use of bond insurance • Deep discount bonds • Variable rate bonds • Call provisions 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. XI. STAFFING AND TRAINING A. Adequate Staffing — Staffing levels will be adequate for the fiscal functions of the City to function effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload shedding alternatives as well as technology will be explored before adding staff. B. Training — The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all information and training materials acquired from seminars, conferences, and related education efforts. C. Awards, Credentials — The City will support efforts and involvements which result in meeting standards and receiving exemplary recitations on behalf of any of the City's fiscal policies, practices, processes, products, or personnel. Further, the Finance Director will try to obtain and/or maintain designation of Certified Government Finance Officer as awarded by the GFOA of Texas. ME CAPITAL, INFRASTRUCTURE PLANS & FLEET/EQUIPMENT REPLACEMENT Capital & Supplemental Requests by Fund Capital & Supplemental Requests by Department FY2026-27 Infrastructure Plan Memo, Projected Equipment Replacement Fund Proposed Fleet, Misc. Asset, and Building Asset Depreciation Transfers Proposed Fleet, Misc. Asset, and Building Asset Replacements Proposed Fleet and Misc. Asset Carryover Capital & Supplemental Requests for FY2026-27 by Fund Department "Fund Program Description Program One -Time On -Going ^Program Fund Sub- CMO Type Portion Portion Cost Total Funded Non -Departmental Car Rental Transfer to CIP CM0304 Monument Sign Capital $ 100,000 $ 100,000 $ 100,000 Yes Police CCPD Real Time Translation- Body Worn Cameras Supplemental $ 35,400 $ 35,400 $ 35,400 Yes Police CCPD Exterior Storage for Trailer Parking Capital $ 50,000 $ 50,000 $ 50,000 Yes Police CCPD Vehicle Lift for Evidence Garage Capital $ 60,000 $ 60,000 $ 110,000 Yes Police CCPD Police Officer Hiring Costs Capital $ 71,360 $ 71,360 $ 181,360 Yes Police CCPD One -Time Adjustment Capital $ 107,621 $ 107,621 $ 288,981 Yes Police CCPD One -Time Contingency Capital $ 600,000 $ 600,000 $ 888,981 Yes Non -Departmental Drainage Pay Plan Supplemental $ 17,967 $ 17,967 $ 17,967 Yes Non -Departmental Drainage Transfer to Drainage CIP Misc. Creek Maint. DR1201 Capital $ 15,000 $ 15,000 $ 15,000 Yes Non -Departmental Drainage One -Time Adjustment Capital $ 17,967 $ 17,967 $ 32,967 Yes Non -Departmental Drainage Transfer to Drainage CIP S. Mills Dr. Outfall Restoration DR2503 Capital $ 20,000 $ 20,000 $ 52,967 Yes Non -Departmental Drainage Transfer to Drainage CIP Misc. Improvements DR9903 Capital $ 215,000 $ 215,000 $ 267,967 Yes Non -Departmental EDC Pay Plan Supplemental $ 81,777 $ 81,777 $ 81,777 Yes PACS EDC Recreation Assistant Supplemental $ 5,500 $ 78,996 $ 84,496 $ 166,273 Yes Library EDC Laptops Capital $ 3,000 $ 3,000 $ 3,000 Yes Library EDC Return Shelf/Ceiling People Counter Capital $ 5,535 $ 5,535 $ 8,535 Yes Library EDC Galaxy S-9 Tablets Capital $ 7,000 $ 7,000 $ 15,535 Yes PACS EDC Paint Striping Machine Capital $ 20,000 $ 20,000 $ 35,535 Yes Library EDC Resilient Flooring Capital $ 37,561 $ 37,561 $ 73,096 Yes Non -Departmental EDC One -Time Adjustment Capital $ 95,853 $ 95,853 $ 168,949 Yes Library EDC AV Equipment Update Capital $ 97,000 $ 97,000 $ 265,949 Yes CMO General Sister City Program Supplemental $ 12,000 $ 12,000 $ 12,000 Yes Fire General Convey Connect Language App Supplemental $ 1,500 $ 14,250 $ 15,750 $ 27,750 Yes Police General Facility Tech/ Day Custodian Supplemental $ 79,004 $ 79,004 $ 106,754 Yes Non -Departmental General Pay Plan Supplemental $ 926,421 $ 926,421 $ 1,033,175 Yes Fire General Three Additional Drivers Supplemental $ 22,824 $ 22,824 $ 1,055,999 No Information Technology General Artificial Intelligence Platform Supplemental $ 35,000 $ 35,000 $ 1,090,999 No Fire General Promote Three Drivers to Lieutenants Supplemental $ 71,064 $ 71,064 $ 1,162,063 No Public Works General Service Attendant Position Supplemental $ 72,514 $ 72,514 $ 1,234,577 No Fire General Training Chief Supplemental $ 179,592 $ 179,592 $ 1,414,169 No Fire General Three Firefighter Positions Supplemental $ 379,440 $ 379,440 $ 1,793,609 No Public Works General Public Education & Outreach Capital $ 3,500 $ 3,500 $ 3,500 Yes Fire General Replacement of Airbags Capital $ 5,294 $ 5,294 $ 8,794 Yes Fire General Swift Water Rescue Certification Capital $ 11,693 $ 11,693 $ 20,487 Yes Information Technology General Computer Tablets Capital $ 12,500 $ 12,500 $ 32,987 Yes Police General Criminal Justice Information Systems Assessment Capital $ 14,800 $ 14,800 $ 47,787 Yes CSO General Election Contingency Capital $ 20,000 $ 20,000 $ 67,787 Yes Non -Departmental General HOME / ER Program Replenishment CM0802 Capital $ 37,488 $ 37,488 $ 105,275 Yes Information Technology General Digital ADA compliance Tools Capital $ 40,000 $ 40,000 $ 145,275 Yes Information Technology General I.T. Work Room Renovation Capital $ 40,000 $ 40,000 $ 185,275 Yes Public Works General Overtime Capital $ 40,000 $ 40,000 $ 225,275 Yes Public Works General Forklift Replacement Capital $ 41,000 $ 41,000 $ 266,275 Yes Public Works General Cargo Transport Vehicle Capital $ 47,100 $ 47,100 $ 313,375 Yes Fire General Part Time EMS Coordinator Capital $ 48,000 $ 48,000 $ 361,375 Yes 2-1 ^Project may contain both capital and supplemental costs. Capital & Supplemental Requests for FY2026-27 by Fund Department *Fund Program Description Program One -Time On -Going 'Program Fund Sub- CMO Type Portion Portion Cost Total Funded Fire General Fire Fighting Trainee School Capital $ 50,000 $ 50,000 $ 411,375 Yes Fleet & Facilities General HVAC System and Duct Work- Ruth Millican Center Capital $ 50,000 $ 50,000 $ 461,375 Yes Fleet & Facilities General HVAC Systems- Redi Mix Testing Lab Building Capital $ 50,000 $ 50,000 $ 511,375 Yes Non -Departmental General Transfer to Municipal Plaza CM1701 Capital $ 50,000 $ 50,000 $ 561,375 Yes Information Technology General Surveillance System Server replacement Capital $ 65,000 $ 65,000 $ 626,375 Yes Fire General Outfit of a Reserve apparatus with Fire Equipment Capital $ 66,962 $ 66,962 $ 693,337 Yes Fire General Mobile Data Terminal Computer Replacement Capital $ 69,940 $ 69,940 $ 763,277 Yes Fire General Battalion Chief Apparatus Replacement/Upgrade Capital $ 91,554 $ 91,554 $ 854,831 Yes Public Works General Roof Covering for PW Capital $ 98,750 $ 98,750 $ 953,581 Yes Non -Departmental General Addition to FM2204 City Hall Improvements Capital $ 116,060 $ 116,060 $ 1,069,641 Yes Information Technology General Air Conditioner Replacement Capital $ 120,000 $ 120,000 $ 1,189,641 Yes Fleet & Facilities General Fire Station #3- Bathroom Remodel Capital $ 135,000 $ 135,000 $ 1,324,641 Yes Information Technology General Physical Access Control -Phase II Capital $ 150,000 $ 150,000 $ 1,474,641 Yes Non -Departmental General Transfer to CIP Traffic Signal Intersection Improvements Mid -Cities Blvd & N. Main Capital $ 184,949 $ 184,949 $ 1,659,590 Yes Fleet & Facilities General HVAC Systems- Fire Admin Building Capital $ 256,000 $ 256,000 $ 1,915,590 Yes Non -Departmental General Transfer to Redevelopment Capital $ 417,412 $ 417,412 $ 2,333,002 Yes Public Works General School Zone Upgrade Project Capital $ 748,475 $ 748,475 $ 3,081,477 Yes Non -Departmental General One -Time Adjustment Capital $ 912,375 $ 912,375 $ 3,993,852 Yes Non -Departmental General Street Light Acquisition Capital $ 2,500,000 $ 2,500,000 $ 6,493,852 Yes Golf Golf Club Profit System Supplemental $ 4,000 $ 4,000 $ 4,000 Yes Non -Departmental Golf Pay Plan Supplemental $ 34,668 $ 34,668 $ 38,668 Yes Golf Golf Irrigation Hardware and Software Supplemental $ 46,473 $ 46,473 $ 85,141 Yes Golf Golf Upgrade Laptops- Conference Center Room Capital $ 6,000 $ 6,000 $ 6,000 Yes Golf Golf Event Displays Capital $ 7,000 $ 7,000 $ 13,000 Yes Golf Golf Solstice Pods Capital $ 14,000 $ 14,000 $ 27,000 Yes Non -Departmental Golf One -Time Adjustment Capital $ 34,675 $ 34,675 $ 61,675 Yes Golf Golf 30th Anniversary Celebration Capital $ 52,500 $ 52,500 $ 114,175 Yes Golf Golf Succession Planning Capital $ 55,000 $ 55,000 $ 169,175 Yes Golf Golf Acoustic Ceiling Tiles & Paint Capital $ 60,000 $ 60,000 $ 229,175 Yes Golf Golf Conference Center Patio Capital $ 68,000 $ 68,000 $ 297,175 Yes Non -Departmental Hotel Transfer to Arbor Daze Capital $ 300,000 $ 300,000 $ 597,175 Yes Non -Departmental Insurance Pay Plan Supplemental $ 3,752 $ 3,752 $ 3,752 Yes Non -Departmental Insurance One -Time Adjustment Capital $ 3,750 $ 3,750 $ 3,750 Yes Non -Departmental Juvenile Case Mg. Pay Plan Supplemental $ 1,131 $ 1,131 $ 1,131 Yes Non -Departmental Juvenile Case Mg. One -Time Adjustment Capital $ 1,130 $ 1,130 $ 1,130 Yes Non -Departmental PATS Pay Plan Supplemental $ 4,854 $ 4,854 $ 4,854 Yes Non -Departmental PATS One -Time Adjustment Capital $ 4,853 $ 4,853 $ 4,853 Yes PACS PATS Chain Link Backstops Capital $ 220,000 $ 220,000 $ 224,853 Yes Fire PEG LED Video Wall Capital $ 38,521 $ 38,521 $ 38,521 Yes Non -Departmental Risk Pay Plan Supplemental $ 3,027 $ 3,027 $ 3,027 Yes Non -Departmental Risk One -Time Adjustment Capital $ 3,026 $ 3,026 $ 3,026 Yes 2-2 ^Project may contain both capital and supplemental costs. Capital & Supplemental Requests for FY2026-27 by Fund Department 'Fund Program Description Program One -Time On -Going 'Program Fund Sub- CMO Type Portion Portion Cost Total Funded Non -Departmental Service Center Pay Plan Supplemental $ 14,647 $ 14,647 $ 14,647 Yes Non -Departmental Service Center One -Time Adjustment Capital $ 14,644 $ 14,644 $ 14,644 Yes Fleet & Facilities Service Center Mechanic Apprenticeship Program Capital $ 54,050 $ 54,050 $ 68,694 Yes Fleet & Facilities Service Center Fuel Station Maintenance Capital $ 80,000 $ 80,000 $ 148,694 Yes Non -Departmental W/WW Pay Plan Supplemental $ 141,889 $ 141,889 $ 141,889 Yes Public Works W/WW Street Sweeping Supplemental $ 56,000 $ 56,000 $ 197,889 No Public Works W/WW Public Education & Outreach Capital $ 4,000 $ 4,000 $ 4,000 Yes Public Works W/WW Hydraulic Powered Chainsaw Capital $ 7,500 $ 7,500 $ 11,500 Yes Public Works W/WW UPS Battery & Cellular Modem Backups Capital $ 10,000 $ 10,000 $ 21,500 Yes Information Technology W/WW GIS Internship Program Capital $ 20,000 $ 20,000 $ 41,500 Yes Fleet & Facilities W/WW Fuel Contingency Replenishment FM2310 Capital $ 27,300 $ 27,300 $ 68,800 Yes Public Works W/WW Fire Hydrant Restoration Capital $ 39,364 $ 39,364 $ 108,164 Yes Public Works W/WW Class A CDL Training Capital $ 52,500 $ 52,500 $ 160,664 Yes Non -Departmental W/WW Transfer to W/WW CIP Well Repairs WT0104 Capital $ 75,000 $ 75,000 $ 235,664 Yes Non -Departmental W/WW One -Time Adjustment Capital $ 141,895 $ 141,895 $ 377,559 Yes Non -Departmental W/WW Transfer to CIP Well Repairs WT0104 Capital $ 400,000 $ 400,000 $ 777,559 Yes Non -Departmental Wastewater Impact Transfer to Debt Service Capital $ 50,000 $ 50,000 $ 50,000 Yes 2-3 ^Project may contain both capital and supplemental costs. Capital & Supplemental Requests for FY2026-27 by Department Department *Fund Program Description Program One -Time On -Going ^Program Department CMO Type Portion Portion Cost Sub -Total Funded CMO General Sister City Program Supplemental $ 12,000 $ 12,000 $ 12,000 Yes CSO General Election Contingency Capital $ 20,000 $ 20,000 $ 20,000 Yes Fire General Convey Connect Language App Supplemental $ 1,500 $ 14,250 $ 15,750 $ 15,750 Yes Fire General Three Additional Drivers Supplemental $ 22,824 $ 22,824 $ 38,574 No Fire General Promote Three Drivers to Lieutenants Supplemental $ 71,064 $ 71,064 $ 109,638 No Fire General Training Chief Supplemental $ 179,592 $ 179,592 $ 289,230 No Fire General Three Firefighter Positions Supplemental $ 379,440 $ 379,440 $ 668,670 No Fire General Replacement of Airbags Capital $ 5,294 $ 5,294 $ 5,294 Yes Fire General Swift Water Rescue Certification Capital $ 11,693 $ 11,693 $ 16,987 Yes Fire PEG LED Video Wall Capital $ 38,521 $ 38,521 $ 55,508 Yes Fire General Part Time EMS Coordinator Capital $ 48,000 $ 48,000 $ 103,508 Yes Fire General Fire Fighting Trainee School Capital $ 50,000 $ 50,000 $ 153,508 Yes Fire General Outfit of a Reserve apparatus with Fire Equipment Capital $ 66,962 $ 66,962 $ 220,470 Yes Fire General Mobile Data Terminal Computer Replacement Capital $ 69,940 $ 69,940 $ 290,410 Yes Fire General Battalion Chief Apparatus Replacement/Upgrade Capital $ 91,554 $ 91,554 $ 381,964 Yes Fleet & Facilities W/WW Fuel Contingency Replenishment FM2310 Capital $ 27,300 $ 27,300 $ 27,300 Yes Fleet & Facilities General HVAC System and Duct Work- Ruth Millican Center Capital $ 50,000 $ 50,000 $ 77,300 Yes Fleet & Facilities General HVAC Systems- Redi Mix Testing Lab Building Capital $ 50,000 $ 50,000 $ 127,300 Yes Fleet & Facilities Service Center Mechanic Apprenticeship Program Capital $ 54,050 $ 54,050 $ 181,350 Yes Fleet & Facilities Service Center Fuel Station Maintenance Capital $ 80,000 $ 80,000 $ 261,350 Yes Fleet & Facilities General Fire Station #3- Bathroom Remodel Capital $ 135,000 $ 135,000 $ 396,350 Yes Fleet & Facilities General HVAC Systems- Fire Admin Building Capital $ 256,000 $ 256,000 $ 652,350 Yes Golf Golf Club Profit System Supplemental $ 4,000 $ 4,000 $ 4,000 Yes Golf Golf Irrigation Hardware and Software Supplemental $ 46,473 $ 46,473 $ 50,473 Yes Golf Golf Upgrade Laptops- Conference Center Room Capital $ 6,000 $ 6,000 $ 6,000 Yes Golf Golf Event Displays Capital $ 7,000 $ 7,000 $ 13,000 Yes Golf Golf Solstice Pods Capital $ 14,000 $ 14,000 $ 27,000 Yes Golf Golf 30th Anniversary Celebration Capital $ 52,500 $ 52,500 $ 79,500 Yes Golf Golf Succession Planning Capital $ 55,000 $ 55,000 $ 134,500 Yes Golf Golf Acoustic Ceiling Tiles & Paint Capital $ 60,000 $ 60,000 $ 194,500 Yes Golf Golf Conference Center Patio Capital $ 68,000 $ 68,000 $ 262,500 Yes Information Technology General Artificial Intelligence Platform Supplemental $ 35,000 $ 35,000 $ 35,000 No Information Technology General Computer Tablets Capital $ 12,500 $ 12,500 $ 12,500 Yes Information Technology W/WW GIS Internship Program Capital $ 20,000 $ 20,000 $ 32,500 Yes Information Technology General Digital ADA compliance Tools Capital $ 40,000 $ 40,000 $ 72,500 Yes Information Technology General I.T. Work Room Renovation Capital $ 40,000 $ 40,000 $ 112,500 Yes Information Technology General Surveillance System Server replacement Capital $ 65,000 $ 65,000 $ 177,500 Yes Information Technology General Air Conditioner Replacement Capital $ 120,000 $ 120,000 $ 297,500 Yes *Fund subject to change 2-4 ^Project may contain both capital and supplemental costs. Capital & Supplemental Requests for FY2026-27 by Department Department *Fund Program Description Program One -Time On -Going ^Program Department CMO Type Portion Portion Cost Sub -Total Funded Information Technology General Physical Access Control -Phase II Capital $ 150,000 $ 150,000 $ 447,500 Yes Library EDC Laptops Capital $ 3,000 $ 3,000 $ 3,000 Yes Library EDC Return Shelf/Ceiling People Counter Capital $ 5,535 $ 5,535 $ 8,535 Yes Library EDC Galaxy S-9 Tablets Capital $ 7,000 $ 7,000 $ 15,535 Yes Library EDC Resilient Flooring Capital $ 37,561 $ 37,561 $ 53,096 Yes Library EDC AV Equipment Update Capital $ 97,000 $ 97,000 $ 150,096 Yes Non -Departmental Juvenile Case Mg. Pay Plan Supplemental $ 1,131 $ 1,131 $ 1,131 Yes Non -Departmental Risk Pay Plan Supplemental $ 3,027 $ 3,027 $ 4,158 Yes Non -Departmental Insurance Pay Plan Supplemental $ 3,752 $ 3,752 $ 7,910 Yes Non -Departmental PATS Pay Plan Supplemental $ 4,854 $ 4,854 $ 12,764 Yes Non -Departmental Service Center Pay Plan Supplemental $ 14,647 $ 14,647 $ 27,411 Yes Non -Departmental Drainage Pay Plan Supplemental $ 17,967 $ 17,967 $ 45,378 Yes Non -Departmental Golf Pay Plan Supplemental $ 34,668 $ 34,668 $ 80,046 Yes Non -Departmental EDC Pay Plan Supplemental $ 81,777 $ 81,777 $ 161,823 Yes Non -Departmental W/WW Pay Plan Supplemental $ 141,889 $ 141,889 $ 303,712 Yes Non -Departmental General Pay Plan Supplemental $ 926,421 $ 926,421 $ 1,230,133 Yes Non -Departmental Juvenile Case Mg. One -Time Adjustment Capital $ 1,130 $ 1,130 $ 1,130 Yes Non -Departmental Risk One -Time Adjustment Capital $ 3,026 $ 3,026 $ 4,156 Yes Non -Departmental Insurance One -Time Adjustment Capital $ 3,750 $ 3,750 $ 7,906 Yes Non -Departmental PATS One -Time Adjustment Capital $ 4,853 $ 4,853 $ 12,759 Yes Non -Departmental Service Center One -Time Adjustment Capital $ 14,644 $ 14,644 $ 27,403 Yes Non -Departmental Drainage Transfer to Drainage CIP Misc. Creek Maint. DR1201 Capital $ 15,000 $ 15,000 $ 42,403 Yes Non -Departmental Drainage One -Time Adjustment Capital $ 17,967 $ 17,967 $ 60,370 Yes Non -Departmental Drainage Transfer to Drainage CIP S. Mills Dr. Outfall Restoration DR2503 Capital $ 20,000 $ 20,000 $ 80,370 Yes Non -Departmental Golf One -Time Adjustment Capital $ 34,675 $ 34,675 $ 115,045 Yes Non -Departmental General HOME / ER Program Replenishment CM0802 Capital $ 37,488 $ 37,488 $ 152,533 Yes Non -Departmental General Transfer to Municipal Plaza CM1701 Capital $ 50,000 $ 50,000 $ 202,533 Yes Non -Departmental Wastewater Impact Transfer to Debt Service Capital $ 50,000 $ 50,000 $ 252,533 Yes Non -Departmental W/WW Transfer to W/WW CIP Well Repairs WT0104 Capital $ 75,000 $ 75,000 $ 327,533 Yes Non -Departmental EDC One -Time Adjustment Capital $ 95,853 $ 95,853 $ 423,386 Yes Non -Departmental Car Rental Transfer to CIP CM0304 Monument Sign Capital $ 100,000 $ 100,000 $ 523,386 Yes Non -Departmental General Addition to FM2204 City Hall Improvements Capital $ 116,060 $ 116,060 $ 639,446 Yes Non -Departmental W/WW One -Time Adjustment Capital $ 141,895 $ 141,895 $ 781,341 Yes Non -Departmental General Transfer to CIP Traffic Signal Intersection Improvements Mid -Cities Blvd & N. Main Capital $ 184,949 $ 184,949 $ 966,290 Yes Non -Departmental Drainage Transfer to Drainage CIP Misc. Improvements DR9903 Capital $ 215,000 $ 215,000 $ 1,181,290 Yes Non -Departmental Hotel Transfer to Arbor Daze Capital $ 300,000 $ 300,000 $ 1,481,290 Yes Non -Departmental W/WW Transfer to CIP Well Repairs WT0104 Capital $ 400,000 $ 400,000 $ 1,881,290 Yes Non -Departmental General Transfer to Redevelopment Capital $ 417,412 $ 417,412 $ 2,298,702 Yes Non -Departmental General One -Time Adjustment Capital $ 912,375 $ 912,375 $ 3,211,077 Yes Non -Departmental General Street Light Acquisition Capital $ 2,500,000 $ 2,500,000 $ 5,711,077 Yes PACS EDC Recreation Assistant Supplemental $ 5,500 $ 78,996 $ 84,496 $ 84,496 Yes *Fund subject to change 2-5 ^Project may contain both capital and supplemental costs. Capital & Supplemental Requests for FY2026-27 by Department Department *Fund Program Description Program Type One -Time Portion On -Going Portion ^Program Cost Department CMO Sub -Total Funded PACS EDC Paint Striping Machine Capital $ 20,000 $ 20,000 $ 20,000 Yes PACS PATS Chain Link Backstops Capital $ 220,000 $ 220,000 $ 240,000 Yes Police CCPD Real Time Translation- Body Worn Cameras Supplemental $ 35,400 $ 35,400 $ 35,400 Yes Police General Facility Tech/ Day Custodian Supplemental $ 79,004 $ 79,004 $ 114,404 Yes Police General Criminal Justice Information Systems Assessment Capital $ 14,800 $ 14,800 $ 14,800 Yes Police CCPD Exterior Storage for Trailer Parking Capital $ 50,000 $ 50,000 $ 64,800 Yes Police CCPD Vehicle Lift for Evidence Garage Capital $ 60,000 $ 60,000 $ 124,800 Yes Police CCPD Police Officer Hiring Costs Capital $ 71,360 $ 71,360 $ 196,160 Yes Police CCPD One -Time Adjustment Capital $ 107,621 $ 107,621 $ 303,781 Yes Police CCPD One -Time Contingency Capital $ 600,000 $ 600,000 $ 903,781 Yes Public Works W/WW Street Sweeping Supplemental $ 56,000 $ 56,000 $ 56,000 No Public Works General Service Attendant Position Supplemental $ 72,514 $ 72,514 $ 128,514 No Public Works General Public Education & Outreach Capital $ 3,500 $ 3,500 $ 3,500 Yes Public Works W/WW Public Education & Outreach Capital $ 4,000 $ 4,000 $ 7,500 Yes Public Works W/WW Hydraulic Powered Chainsaw Capital $ 7,500 $ 7,500 $ 15,000 Yes Public Works W/WW UPS Battery & Cellular Modem Backups Capital $ 10,000 $ 10,000 $ 25,000 Yes Public Works W/WW Fire Hydrant Restoration Capital $ 39,364 $ 39,364 $ 64,364 Yes Public Works General Overtime Capital $ 40,000 $ 40,000 $ 104,364 Yes Public Works General Forklift Replacement Capital $ 41,000 $ 41,000 $ 145,364 Yes Public Works General Cargo Transport Vehicle Capital $ 47,100 $ 47,100 $ 192,464 Yes Public Works W/WW Class A CDL Training Capital $ 52,500 $ 52,500 $ 244,964 Yes Public Works General Roof Covering for PW Capital $ 98,750 $ 98,750 $ 343,714 Yes Public Works General School Zone Upgrade Project Capital $ 748,475 $ 748,475 $ 1,092,189 Yes *Fund subject to change 2-6 ^Project may contain both capital and supplemental costs. FY2026-27 INFRASTRUCTURE PLAN STREET MAINTENANCE PLAN Street maintenance includes material and labor for pavement surface and sub grade repair, curb and gutter replacement (as needed), manhole and water valve adjustments, driveway approach repair (as needed) and other miscellaneous items associated with specific locations. The maintenance list and methods employed will be based on the IMS (Infrastructure Management Services) street condition study as well as staff's knowledge of street conditions. SIDEWALK PLAN Sidewalk construction includes material and labor for sidewalks, barrier free ramps where necessary, short concrete paver retaining walls where necessary and other miscellaneous items that may exist at specific locations. STREET LIGHT PLAN The street light plan includes roadway illumination on arterial and collector streets to enhance pedestrian and vehicular safety during night and low light conditions. Street light installation may include underground installation of power sources to lights, concrete foundations, and poles. Where possible the use of existing power poles will be utilized. New and/or additional street lights on residential streets are not addressed or included in this plan but are reviewed on a case by case basis. SIGNAL PLAN The Traffic Signal Plan includes traffic signals and flashing school zone signs located throughout the City of Euless. The items included in the plan are upgrades to signal controllers, upgrades to signal heads, upgrades to video detection, replacement of antiquated flashers, improvements to pedestrian facilities, and other miscellaneous related items. The addition of GPS (Global Positioning System) protocol for preemption is also now included City-wide. 2-7 MEMO TO: Chris Barker, City Manager FROM: Fleet and Facilities DATE: July 25, 2026 SUBJECT: Projected Equipment Replacement Fund Beginning working capital available as of October 1, 2025 $27,935,233 REVENUE: Depreciation $5,092,955 General Fund Contribution $1,000,000 Car Rental Fund Contribution $1,393,823 Salvage Sales (estimated) $50,000 Interest/Misc. $1,115,713 Total Revenues: $8,652,491 TOTAL FUNDS AVAILABLE $36,587,724 EXPENSES: Replacement Vehicles, Equipment, and Assets $4,647,687 Total Expenses: $4,647,687 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2026 $31,940,037 ESTIMATED REVENUE Depreciation $6,931,342 Car Rental Fund Contribution $1,845,696 Salvage Sales (estimated) $100,000 Interest/Misc./One-Time Transfer $892,570 Total Revenues: $9,769,608 ESTIMATED TOTAL FUNDS AVAILABLE: $41,709,645 ESTIMATED EXPENSES Replacement Vehicles $6,612,454 Replacement Equipment $3,790,111 Remodel / Improvements $1,332,000 Alternative Fuel Conversion $10,500 Total Expenses: $11,745,065 ESTIMATED ENDING BALANCE SEPTEMBER 30, 2027 $29,964,580 0.1 Fleet Depreciation Transfer Budget Year 2026-27 Department Name Account Code Administration Police / Code Compliance Police / Administration Police / Patrol Police / C.I.D. Police / Service Fire / Edu Prev. / Marshall Fire / EMS / Suppression Facility Maintenance Planning Recreation Parks Animal Control Streets Total General Fund: City Engineer Water Production Water Distribution Sewer & Treatment Total Water & Wastewater: EDC Parks (Tx Star) Fleet Services Drainage Utility Parks at Texas Star Texas Star Golf Course Transfers are shown at 100% Fleet Car Rental Transfer 101-1011-513 101-3025-521 101-3045-521 101-3046-521 101-3047-521 101-3048-521 101-4023-522 101-4041-522 101-5037-519 101-6034-540 101-7051-550 101-7052-550 101-8064-531 101-8033-531 501-8066-531 501-8071-531 501-8072-531 501-8073-531 210-1052-550 504-5090-519 510-8029-531 530-7050-550 540-7060-550 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 Depreciation Transfer Total: 240-9060-590 9601 Transfer $267 $21, 333 $24,250 $476, 750 $30,590 $18,699 $50,467 $1,290,181 $33,625 $20,367 $21,548 $220,768 $29,455 $286,471 $2,524,771 $12,683 $3,727 $208,112 $106,088 $330,610 $7,833 $12,500 $6,333 $1,667 $590,865 $3,474,579 $687,228 901 Misc. Asset Depreciation Transfer Budget Year 2026-27 Department Name Finance - Purchasing Police / Patrol Police / Service Police / Detention Police / EOC Fire / Administration Fire / Safety & Training Fire / EMS Fire / Suppression Facility Maintenance Library Recreation - Administration Recreation - EFLAP Recreation - ELFC NAT Recreation - EFLC MID Rec Recreation - Parks Maint. Recreation - Splash Recreation - Sen Center Public Works - Yard Equip. City Secretary's Office Information Services Total General Fund: Courts Engineering Water Wells Reclaimed Water Total Water & Sewer Fund: Euless Development Corp Parks Police / CCPD - Patrol Fleet Services Special Rec Fund Parks @ TX Star: Texas Star / Golf Operations Texas Star / Conf. Center Texas Star / Grille Operations Texas Star Golf & Conference: Transfers are shown at 100% Misc. Assets Car Rental Transfer Account Code Transfer 101-5036-519 9601 $2,500 101-3046-521 9601 $224,242 101-3048-521 9601 $181,083 101-3049-521 9601 $5, 864 101-3024-521 9601 $18,900 101-4023-522 9601 $15,277 101-4023-522 9601 $5,025 101-4041-522 9601 $4, 000 101-4041-522 9601 $100,473 101-5037-519 9601 $156,760 101-5054-519 9601 $101,475 101-7084-550 9601 $7,300 101-7051-550 9601 $150,186 101-7052-550 9601 $40,394 101-7051-550 9601 $36,692 101-7052-550 9601 $1,000 101-7052-550 9601 $13,428 101-7052-550 9601 $69,533 101-8033-531 9601 $98,924 101-1014-510 9601 $3,400 201-7080-550 9601 $41,257 $1,277,713 202-2013-515 9601 $700 501-8066-531 9601 $2,100 501-8071-531 9601 $170,433 501-8072-531 9601 $184,643 $357,176 210-1052-550 9601 $251,422 220-3045-521 9601 $97,467 504-5090-519 9601 $31,022 520-7055-550 9601 $112,396 530-7050-550 9601 $127,697 540-7062-550 9601 $189,489 540-7068-550 9601 $76,719 540-7067-550 9601 $40,483 $306,691 Depreciation Transfer Total: $2,562,284 240-9060-590 9601 $435,468 PA1 11l Building Asset Depreciation Transfer Budget Year 2026-27 Facility Name Account Code Transfers PD & Courts 101-9060-590 9601 $ 166,124 Service Center 504-5090-519 9601 $ 5,133 City Hall 101-9060-590 9601 $ 60,275 Fire Administration 101-9060-590 9601 $ 20,933 Finance 101-9060-590 9601 $ 40,746 Development & Engineering 101-9060-590 9601 $ 25,219 Library 101-9060-590 9601 $ 18,467 Parks & Community Service 101-9060-590 9601 $ 10,333 Public Works 101-9060-590 9601 $ 7,250 Fire Station #1 101-9060-590 9601 $ 23,106 Fire Station #2 101-9060-590 9601 $ 25,133 Fire Station #3 101-9060-590 9601 $ 11,440 Animal Shelter 101-9060-590 9601 $ 39,200 Parks Maintenance 101-9060-590 9601 $ 9,000 Euless Family Life Center 101-9060-590 9601 $ 85,770 Simmons Center 101-9060-590 9601 $ - City Buildings: $ 548,129 Ruth Millican Center 201-7080-550 9601 $ 9,750 Fuller House 201-7080-550 9601 $ 2,036 Texas Star Conference Ctr. 201-7080-550 9601 $ 39,586 Hotel / Motel Tax: $ 51,372 SRM HQ 210-1031-513 9601 $ 112,989 SRM IT Building 210-1031-513 9601 $ 10,433 SRM Laboratory 210-1031-513 9601 $ 5,818 Shields Awards 210-1031-513 9601 $ 13,417 EDC Funded: $ 142,657 Depreciation Transfer Total: $ 742,158 Transfers are shown at 100% Building Car Rental Transfer $ 723,000 2-11 PROPOSED FLEET REPLACEMENTS Budget Year 2026-27 -- CURRENT -- UNIT # YEAR VEHICLE TYPE CHANGEIN DEPT. VEHICLE TYPE 288 2020 DODGE 4500 CAB & CHASSIS FIRE - EMS 288X 2020 FRAZER MICU FIRE - EMS 405 2016 FORD 1/2T PICKUP W/ CAMPER FIRE - EMS ST0005 2020 STRYKER STRETCHER FIRE - EMS FDO134 2020 STRYKER LOAD SYSTEM FIRE - EMS 421 2017 FORD 1/2T PICKUP W/ CAMPER FIRE - MARSHALL 420 2017 FORD 1/2T PICKUP W/ CAMPER FIRE - SUPPR 414 2017 FORD 3AT PICKUP STREETS 890 2011 MONROE SAND SPREADER STREETS 427 2017 FORD 1 1/2T FLATBED (JET TRK) WASTE 867 2010 FORD 1T VAN (CAMERA TRK) WASTE 153 2016 PJ TRAILER PARKS 157 2017 LAWHORN TRAILER PARKS 159 2017 VERMEER MINI SKID LOADER PARKS 313 2015 FORD 3AT PICKUP PARKS 406 2016 FORD 3AT PICKUP PARKS 407 2016 FORD 3AT PICKUP PARKS 809 2008 FORD 2T CHASSIS (CHIPPER TRK) PARKS 1034 FORD PI SUV PD - PATROL 1038 FORD PI SUV PD - PATROL 1044 FORD PI SUV PD - PATROL 1045 FORD PI SUV PD - PATROL 314 2015 FORD 1/2T 4 DOOR PICKUP RECREATION 110 2021 TORO REELMASTER 3100D MOWEF TX STAR GC 141 2021 TORO GROUNDSMASTER 3500D TX STAR GC 174 2021 TORO GROUNDSMASTER 4300D TX STAR GC 442 2021 KUBOTA RTV50ONC CART TX STAR GC 563 2019 TORO WORKMAN HDX TX STAR GC 602 2021 TORO REELMASTER 5510D MOWEF TX STAR GC 688 2022 CUSHMAN HAULER 1200 CART TX STAR GC 689 2022 CUSHMAN HAULER 1200 CART TX STAR GC 690 2022 CUSHMAN HAULER 1200 CART TX STAR GC 691 2022 CUSHMAN HAULER 1200 CART TX STAR GC 692 2022 CUSHMAN HAULER 1200 CART TX STAR GC 693 2022 CUSHMAN HAULER 1200 CART TX STAR GC 694 2022 CUSHMAN HAULER 1200 CART TX STAR GC 695 2022 CUSHMAN HAULER 1200 CART TX STAR GC 696 2022 CUSHMAN HAULER 1200 CART TX STAR GC 5125 2020 TORO GREENSMASTER 3150Q MOV TX STAR GC 314T 4WD CREW CAB 314T 4WD CREW CAB ADD LIFT GATE 1 112 TON CHASSIS MOVE EQUIPMENT BUDGETED REPLACE COST $ 95,000 $ 152,000 $ 80,000 $ 39,000 $ 36,000 $ 70,000 $ 78,000 $ 42,000 $ 12,000 $ 80,000 $ 77,000 $ 15,000 $ 7,500 $ 54,000 $ 32,000 $ 36,000 $ 33,000 $ 118,000 $ 86,000 $ 86,000 $ 86,000 $ 86,000 $ 38,000 $ 54,000 $ 52,300 $ 87,300 $ 17,000 $ 37,500 $ 101,000 $ 14,500 $ 14,500 $ 14,500 $ 14,500 $ 14,500 $ 14,500 $ 14,500 $ 14,500 $ 14,500 $ 55,000 TOTAL PURCHASES FY2026-27: $ 1,973,100 `Aida PROPOSED MISC. ASSET REPLACEMENTS Budget Year 2026-27 BUDGETED LOCATION -- CURRENT -- REPLACE YEAR DEPT. ASSIGNED ASSET TYPE COST 2017 COURT METAL DETECTOR $ 6,000 2017 FIRE ADMIN AUTO DEFIBRILLATOR $ 90,000 2012 FIRE TRAIN CERT TRAILER $ 5,000 2017 FLEET HD DIAGNOSTIC COMPUTER $ 17,000 2014 FLEET THERMAL PLASMA CUTTER $ 7,000 2022 IT BARRACUDA BACKUP SERVER $ 21,000 2017 PACS PATS-S COOLERS (STAND-UP UNITS) (3) $ 14,000 2020 PACS EFLAP SURGE PROTECTORS $ 6,000 2020 PACS EFLCNAT ADA CHAIR LIFT $ 9,000 2020 PACS EFLCNAT FLOORING $ 119,475 2022 PACS EFLC-FC STEP MILL & STAIRMASTERS (5) $ 23,000 2022 PACS EFLC-FC AMTS (2) $ 20,000 2017 PACS EFLC-FC PRECOR MULTI UNIT $ 33,000 2018 PACS EFLC-FC HYDRAULIC EQUIPMENT $ 26,000 2021 PACS EFLC-FC RECUMBENT BIKES (5) $ 44,000 1997 PACS WESTPARK PLAYGROUND $ 468,000 2000 PACS WILSHIRE FLOATING DOCK $ 150,000 2006 PACS VOBC PLAYGROUND $ 325,000 2006 PACS MIDWAY PARK WATER FOUNTAINS (2) $ 19,000 2019 PACS MIDWAY PARK TRASH CANS (32) $ 21,000 2007 PACS PRESERVE POND - WELLS, PUMP, PIPE $ 39,000 2000 PD SERVICE DISPATCH FURNITURE (PSAP) $ 115,561 2020 PD SERVICE PD-MOBILE TIER 1: APX650OBN $ 46,000 2017 PD CCPD COMMUNITY TRAILER $ 21,300 2020 PD CCPD POLE CAMERA $ 11,000 2020 PD CCPD LIVE SCAN FINGER PRINT $ 37,000 2023 PD CCPD CRIME SCENE CAMERAS $ 7,000 2022 PD EMG MGMT EOC PLOTTER $ 3,000 2021 PD PATROL CRASH/CRIME SCENE EQUIP $ 70,000 2012 PW RCLWTR SCADA INSTRUMENTATION $ 145,000 2012 PW RCLWTR CHLORINE REGULATOR $ 27,000 2022 PW TRFCPRE PREEMPTION VEHICLE EQUIP $ 264,000 PW RCLWTR HYDROPNEUMATIC TANK O&M BLADDER $ 150,000 2008 TSGC CONF. CENTER TILT SKILLET $ 34,000 2020 TSGC CONF. CENTER WINDOW TREATMENTS $ 37,000 2020 TSGC CONF. CENTER FURNITURE -TREATY ROOM $ 8,000 2019 TSGC GRILLE CARPET $ 54,000 PD PATROL PD Port T-1 APX6000AN $ 336,000 TOTAL PURCHASES FY2026-27: $ 2,828,336 2-13 PROPOSED BUILDING ASSET REPLACEMENTS Budget Year 2026-27 BUDGETED LOCATION -- CURRENT -- REPLACE YEAR ASSIGNED ASSET TYPE COST 2003 CITY HALL ROOF RESTORATION - 2 $ 693,000 2006 FINANCE BLDG ROOF RESTORATION $ 494,000 2007 PUBLIC WORKS HVAC REPLACEMENT $ 145,000 TOTAL PURCHASES FY2026-27: $ 1,332,000 2-14 FLEET CARRYOVER Budget Year 2026-27 UNIT NUMBER 845 949 01 / 80 563 961 960 FD1802 788 13 ""CURRENT*" VEHICLE TYPE PACE ENCLOSED TRAILER FORD 1/2T 4DR PICKUP EZ-GO GOLF CARS TORO WORKMAN HDX PIERCE TOWER (FY2025 Pre -Order Delivery FY2027) PIERCE QUINT (FY2024 Pre -Order Delivery FY2026) LUCAS EXT. DEFIBRILLATOR CARGO TRAILER TORO GREENS MASTER 3150Q "'PROPOSED"* VEHICLE TYPE DEPT ENCLOSED TRAILER POLICE SAME FIRE - SUPPR SAME TX STAR GC SAME TX STAR GC SIMILAR FIRE - SUPPR SIMILAR FIRE - SUPPR SIMILAR FIRE - EMS SIMILAR RECREATION SIMILAR TX STAR GC TOTAL PURCHASES FY2026-27 CARRY OVER EXPENSE $ 4,000 $ 68,000 $ 760,000 $ 37,200 $ 2,094,012 $ 1,558,142 $ 57,000 $ 7,000 $ 54,000 $ 4,639,354 2-15 MISC. ASSET CARRYOVER Budget Year 2026-27 ""CURRENT"" ""PROPOSED"" CARRYOVER ASSET TYPE ASSET TYPE DEPT. EXPENSE CRADLE POINT MODEMS SAME FIRE - SUPP $ 24,000 BENCHES (30) SAME PACS $ 18,000 PLAYGROUND SAME PACS $ 45,000 WATER FOUNTAIN (4) SAME PACS $ 24,000 DATA STORAGE SYSTEM SAME PD -CCPD $ 63,000 POLICE MOBILITY VEHICLES SAME PD - CCPD $ 52,000 ACTIVE SHOOTER EQUIPMENT SAME PD - PATROL $ 151,000 PD/FD MOBILE T-1 APX6500AN SAME PD - SERVICE $ 59,000 CRIME SCENE CAMERA SAME POLICE $ 1,750 SECURITY CAMERAS SAME PW - YARD $ 20,000 BAR COOLER - 4 DOOR SAME TX STAR $ 3,000 DEEP FRYER SAME TX STAR $ 33,000 DISHWASHER SAME TX STAR $ 12,000 FREESTANDING 3DR COOLER SAME TX STAR $ 9,000 FREESTANDING FREEZER 2DR SAME TX STAR $ 11,000 FREEZER WORKTOP - 1 DR SAME TX STAR $ 4,500 ICE MACHINE - REMOTE COND SAME TX STAR $ 16,500 INTERIOR DECOR SAME TX STAR $ 6,000 MOBILE HOT BOX SAME TX STAR $ 12,000 MOBILE HOT BOX SAME TX STAR $ 12,000 PASS THRU-COOLER 4DR SAME TX STAR $ 21,000 PORTABLE BAR & CHAIRS SAME TX STAR $ 10,000 RANGE MATS SAME TX STAR $ 10,000 RENTAL CLUBS SAME TX STAR $ 6,000 UNDER COUNTER 2DR COOLER SAME TX STAR $ 5,000 FAIRWAY AERIFIER SAME TX STAR - GOLF $ 63,000 ICE MACHINE REMOTE COND SAME TX STAR - GRILLE $ 16,500 FREESTANDING FREEZER - 2 DR SAME TX STAR -CONF. CNTR. $ 18,000 FURNITURE - NARROW TABLES (15) SAME TX STAR -CONF. CNTR. $ 10,000 TOTAL PURCHASES FY2026-27: $ 736,250 CRADLE POINT MODEMS Add. Proj. Cost SAME FIRE - SUPP $ 2,400 BENCHES (30) Add. Proj. Cost SAME PACS $ 1,800 PLAYGROUND Add. Proj. Cost SAME PACS $ 4,500 WATER FOUNTAIN (4) Add. Proj. Cost SAME PACS $ 2,400 DATA STORAGE SYSTEM Add. Proj. Cost SAME PD - CCPD $ 16,000 POLICE MOBILITY VEHICLES Add. Proj. Cost SAME PD - CCPD $ 13,000 ACTIVE SHOOTER EQUIPMENT Add. Proj. Cost SAME PD - PATROL $ 49,000 PD/FD MOBILE T-1 APX6500AN Add. Proj. Cost SAME PD - SERVICE $ 5,900 CRIME SCENE CAMERA Add. Proj. Cost SAME POLICE $ 175 SECURITY CAMERAS (16) Add. Proj. Cost SAME PW - YARD $ 7,500 BAR COOLER - 4 DOOR Add. Proj. Cost SAME TX STAR $ 300 DEEP FRYER Add. Proj. Cost SAME TX STAR $ 3,300 DISHWASHER Add. Proj. Cost SAME TX STAR $ 1,200 FREESTANDING 3DR COOLER Add. Proj. Cost SAME TX STAR $ 900 FREESTANDING FREEZER 2DR Add. Proj. Cost SAME TX STAR $ 1,100 FREEZER WORKTOP - 1 DR Add. Proj. Cost SAME TX STAR $ 450 ICE MACHINE - REMOTE COND Add. Proj. Cost SAME TX STAR $ 1,650 INTERIOR DECOR Add. Proj. Cost SAME TX STAR $ 600 MOBILE HOT BOX Add. Proj. Cost SAME TX STAR $ 1,200 MOBILE HOT BOX Add. Proj. Cost SAME TX STAR $ 1,200 PASS THRU-COOLER 4DR Add. Proj. Cost SAME TX STAR $ 2,100 PORTABLE BAR & CHAIRS Add. Proj. Cost SAME TX STAR $ 1,000 RANGE MATS Add. Proj. Cost SAME TX STAR $ 1,000 RENTAL CLUBS Add. Proj. Cost SAME TX STAR $ 600 UNDER COUNTER 2DR COOLER Add. Proj. Cost SAME TX STAR $ 500 FAIRWAY AERIFIER Add. Proj. Cost SAME TX STAR - GOLF $ 6,300 ICE MACHINE REMOTE COND Add. Proj. Cost SAME TX STAR - GRILLE $ 1,650 FREESTANDING FREEZER - 2 DR Add. Proj. Cost SAME TX STAR -CONF. CNTR. $ 1,800 FURNITURE - NARROW TABLES (15) Add. Proj. Cost SAME TX STAR -CONF. CNTR. $ 1,000 Additional Projected Cost $ 130,525 1011 DEBT Schedule of Outstanding Indebtedness Annual Debt Service Total General Obligation Debt Tax -Supported General Obligation Debt TIRZ/PID Supported General Obligation Water & Wastewater Revenue Debt Sales Tax Revenue Debt Outstanding Indebtedness Principal Amount of Remaining Description Dated Amount Original Paying Agent Maturity Interest Rate Outstanding Issuance Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/12/2016 $ 11,550,000 $ 16,450,000 U.S. Bank Trust 3%to 3.25% 2/15/2041 Company, NA Obligation, Series 20161 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 3/1/2018 $ 6,340,000 $ 9,180,000 U.S. Bank Trust 3%to 4% 2/15/2038 Company, NA Obligation, Series 20183 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/15/2019 $ 8,840,000 $ 11,785,000 U.S. Bank Trust 3.25%to 5% 2/15/2039 Obligation, Series 2019 Company, NA Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 1/14/2020 $ 5,375,000 $ 7,115,000 U.S. Bank Trust 2%to 3% 2/15/2040 Obligation, Series 2020 Company, NA Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 4/8/2021 $ 4,295,000 $ 5,360,000 U.S. Bank Trust 1.625% to 4% 2/15/2041 Obligation, Series 2021 Company, NA Tax Notes Series 2022 9/20/2022 $ 3,440,000 $ 7,660,000 Zions Banc 2.89% 2/15/2029 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of 9/7/2023 $ 17,435,000 $ 20,620,000 U.S. Bank Trust 4% to 5% 2/15/2038 Obligation, Series 2023 Company, NA Waterworks & Sewer System Revenue U.S. Bank Trust 6/25/2013 $ 700,000 $ 1,585,000 4.5%to 5% 7/15/2033 Bonds, Series 2013Z Company, NA Waterworks & Sewer System Revenue U.S. Bank Trust 6/15/2015 $ 2,245,000 $ 4,685,000 1.50%to 1.98% 7/15/2035 Bonds, Series 2015Az Company, NA Waterworks & Sewer System Revenue U.S. Bank Trust 6/15/2015 $ 1,180,000 $ 2,380,000 1.20%to 1.68% 7/15/2035 Bonds, Series 2015BZ Company, NA Waterworks & Sewer System Revenue U.S. Bank Trust 0.94%to 4/12/2018 $ 1,735,000 $ 2,785,000 1.49% 7/15/2038 Bonds, Series 20182 Company, NA Waterworks & Sewer System Revenue U.S. Bank Trust 4/25/2019 $ 7,365,000 $ 9,275,000 0.64%to 1.66% 7/15/2049 Bonds, Series 20192 Company, NA Euless Development Corporation, Sales Tax 10/15/2018 $ 1,110,000 $ 1,635,000 U.S. Bank Trust 4.00% 9/15/2038 Revenue Bonds, Series 2018 Company, NA Euless Development Corporation, Sales Tax 12/12/2019 $ 2,965,000 $ 4,120,000 U.S. Bank Trust 2 5%to 4% 9/15/2039 Revenue Bonds, Series 2019 Company, NA AXON Enterprise, Inc. Lease 6/13/2023 $ 453,791 $ 1,139,386 AXON 3/15/2028 Enterprise, Inc. 1 Bonds paid by Tax Increment Financing District and Public Improvement District. Bonds paid by Water & Wastewater user charges. A portion of this Tax Supported General Obligation Debt is being paid from TIRZ/PID Sources. ANNUAL DEBT SERVICE TOTAL GENERAL OBLIGATION AND REVENUE DEBT $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 2027 2029 2031 2033 2035 2037 2039 2041 2043 2045 2047 2049 FISCAL YEAR TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF TOTAL GENERAL OBLIGATION AND REVENUE DEBT GENERAL & CERTIFICATES WATER & SALES TAX YEAR OF OBLIGATION WASTEWATER % CENT REQUIREMENTS 2027 $6,732,297 $1,073,835 $396,975 $8,203,107 2028 $6,581,118 $1,071,924 $396,575 $8,049,616 2029 $6,359,401 $1,074,096 $395,775 $7,829,272 2030 $5,169,301 $1,075,181 $399,575 $6,644,057 2031 $5,163,501 $1,074,672 $394,875 $6,633,048 2032 $5,169,378 $1,083,190 $396,100 $6,648,668 2033 $5,170,581 $1,075,675 $397,000 $6,643,256 2034 $5,174,863 $947,371 $396,450 $6,518,684 2035 $5,161,731 $954,407 $395,600 $6,511,738 2036 $5,168,622 $540,758 $399,400 $6,108,780 2037 $5,172,853 $539,444 $397,700 $6,109,997 2038 $5,163,628 $537,826 $400,650 $6,102,104 2039 $2,642,350 $380,949 $278,100 $3,301,399 2040 $1,790,200 $381,181 $0 $2,171,381 2041 $922,725 $381,208 $0 $1,303,933 2042 $0 $381,060 $0 $381,060 2043 $0 $380,767 $0 $380,767 2044 $0 $380,327 $0 $380,327 2045 $0 $379,773 $0 $379,773 2046 $0 $379,103 $0 $379,103 2047 $0 $383,316 $0 $383,316 2048 $0 $382,330 $0 $382,330 2049 $0 $381,225 $0 $381,225 TOTAL $71,542,549 $15,239,612 $5,044,775 $91,826,936 K1K $7,500,000 $7,000,000 $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 2027 2029 llnterest Princ 2031 2033 2035 Fiscal Year 2037 2039 DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2027 $2,020,402 $4,711,895 $6,732,297 2028 $1,854,222 $4,726,895 $6,581,118 2029 $1,679,401 $4,680,000 $6,359,401 2030 $1,514,301 $3,655,000 $5,169,301 2031 $1,363,501 $3,800,000 $5,163,501 2032 $1,214,378 $3,955,000 $5,169,378 2033 $1,065,581 $4,105,000 $5,170,581 2034 $909,863 $4,265,000 $5,174,863 2035 $746,731 $4,415,000 $5,161,731 2036 $578,622 $4,590,000 $5,168,622 2037 $412,853 $4,760,000 $5,172,853 2038 $248,628 $4,915,000 $5,163,628 2039 $127,350 $2,515,000 $2,642,350 2040 $65,200 $1,725,000 $1,790,200 2041 $12,725 $910,000 $922,725 TOTAL $13,813,758 $57,728,791 $71,542,549 3-3 Tax -Supported General Obligation Debt Composition of Debt Service $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 2027 2029 2031 l Interest Principal 2033 2035 2037 Fiscal Year 2039 2041 DEBT SERVICE REQUIREMENTS SUMMARY OF TAX -SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2027 $1,596,948 $3,892,805 $5,489,754 2028 $1,457,256 $3,881,629 $5,338,885 2029 $1,309,811 $3,806,500 $5,116,311 2030 $1,171,976 $2,755,325 $3,927,301 2031 $1,048,259 $2,874,149 $3,922,408 2032 $927,136 $2,997,974 $3,925,110 2033 $807,443 $3,119,740 $3,927,183 2034 $681,796 $3,248,564 $3,930,360 2035 $549,858 $3,370,330 $3,920,188 2036 $413,960 $3,512,096 $3,926,056 2037 $278,384 $3,895,000 $4,173,384 2038 $141,191 $4,025,000 $4,166,191 2039 $47,725 $1,595,000 $1,642,725 2040 $15,475 $775, 000 $790,475 2041 $3,300 $330,000 $333,300 TOTAL $10,450,516 $44,079,113 $54,529,629 3-4 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2018 DATED: March 1, 2018 ORIGINAL AMOUNT: $9,180,000 INTEREST RATES: 12031 BOND YEARS 2019 @ 4.00%, 2020-2023 @ 3.00%, 2024-2029 @ 4.00%, 2030- @ 3.00%, 2032-2033 @ 3.125%, 2034-2035 @ 3.250%, 2036-2037 @ 3.3375% and 2038 @ 3.50% PAYING AGENT: U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: February 15, 2028 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2027 4.000% $72,170 $67,051 $255,910 $395,132 2028 4.000% $67,051 $61,757 $264,734 $393,543 2029 4.000% $61,757 $56,227 $276,500 $394,485 2030 3.000% $56,227 $51,948 $285,325 $393,501 2031 3.000% $51,948 $47,535 $294,149 $393,633 2032 3.125% $47,535 $42,800 $302,974 $393,310 2033 3.125% $42,800 $37,883 $314,740 $395,423 2034 3.250% $37,883 $32,626 $323,564 $394,073 2035 3.250% $32,626 $27,176 $335,330 $395,132 2036 3.375% $27,176 $21,319 $347,096 $395,591 2037 3.375% $21,319 $11,025 $610,000 $642,344 2038 3.500% $11,025 $0 $630,000 $641,025 TOTAL $529,518 $457,348 $4,240,322 $5,227,188 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 this debt is being paid from TIRZ/PID-Supported General Obligation Debt as is reflected on that summary and section. This is the portion of the debt paid by taxes. K161 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: AXON ENTERPRISE, INC. LEASE DATED: June 13, 2023 ORIGINAL AMOUNT: $1,139,386 INTEREST RATES: PAYING AGENT: AXON ENTERPRISE, INC. OPTION DATE: N/A YEAR INTEREST INTEREST December/March PRINCIPAL December/March TOTAL REQUIREMENTS 2027 $226,895 $226,895 2028 $226,895 $226,895 TOTAL $0 $453,791 $453,791 The lease was used to finance an integrated camera and taser system along with related hardware and software for the police department. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: 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 TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: February 15, 2028 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 $1,259,931 $1,084,203 $8,840,000 $11,184,134 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. 3-7 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2020 DATED: January 14, 2020 ORIGINAL AMOUNT: $7,115,000 INTEREST RATES: 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% PAYING AGENT: U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: February 15, 2029 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2027 3.000% $67,850 $63,050 $320,000 $450,900 2028 3.000% $63,050 $58,100 $330,000 $451,150 2029 3.000% $58,100 $53,000 $340,000 $451,100 2030 3.000% $53,000 $47,675 $355,000 $455,675 2031 3.000% $47,675 $42,200 $365,000 $454,875 2032 2.000% $42,200 $38,500 $370,000 $450,700 2033 2.000% $38,500 $34,700 $380,000 $453,200 2034 2.125% $34,700 $30,556 $390,000 $455,256 2035 2.250% $30,556 $26,113 $395,000 $451,669 2036 2.375% $26,113 $21,303 $405,000 $452,416 2037 2.375% $21,303 $16,375 $415,000 $452,678 2038 2.500% $16,375 $11,063 $425,000 $452,438 2039 2.500% $11,063 $5,625 $435,000 $451,688 2040 2.500% $5,625 $0 $450,000 $455,625 TOTAL $516,109 $448,259 $5,375,000 $6,339,369 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. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS AND SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATE OF OBLIGATION, SERIES 2021 DATED: April 8, 2021 ORIGINAL AMOUNT: $5,360,000 INTEREST RATES: BOND YEARS 2022-2041 @ 4.000% - 1.625% PAYING AGENT: U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: February 15, 2030 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 FEBRUARY 15 2027 1.700% $49,707 $47,709 $235,000 $332,416 2028 4.000% $47,709 $42,909 $240,000 $330,619 2029 4.000% $42,909 $37,909 $250,000 $330,819 2030 4.000% $37,909 $32,609 $265,000 $335,519 2031 3.000% $32,609 $28,559 $270,000 $331,169 2032 1.625% $28,559 $26,284 $280,000 $334,844 2033 1.625% $26,284 $23,969 $285,000 $335,253 2034 1.750% $23,969 $21,431 $290,000 $335,400 2035 1.750% $21,431 $18,850 $295,000 $335,281 2036 2.000% $18,850 $15,850 $300,000 $334,700 2037 2.000% $15,850 $12,800 $305,000 $333,650 2038 2.000% $12,800 $9,700 $310,000 $332,500 2039 2.000% $9,700 $6,550 $315,000 $331,250 2040 2.000% $6,550 $3,300 $325,000 $334,850 2041 2.000% $3,300 $0 $330,000 $333,300 TOTAL $378,138 $328,431 $4,295,000 $5,001,569 Proceeds from the sale of the Certificates will be used to (i) construct public works and, (ii) to pay professional services rendered in relation to such projects and the financing thereof. =11 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX NOTES, SERIES 2022 DATED: September 20, 2022 ORIGINAL AMOUNT: $7,660,000 INTEREST RATES: 2.89% PAYING AGENT: ZIONS BANC OPTION DATE: N/A YEAR INTEREST INTEREST FEBRUARY 15 AUGUST 15 PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS 2027 2.890% $49,708 $33,596 $1,115,000 $1,198,304 2028 2.890% $33,596 $17,051 $1,145,000 $1,195,647 2029 2.890% $17,051 $0 $1,180,000 $1,197,051 TOTAL $100,355 $50,647 $3,440,000 $3,591,003 Proceeds from the sale of the Notes will be used for: (i) acquiring, designing, constructing, improving, expanding and equipping one or more fire stations, and (ii) the costs of professional services rendered in connection with the financing thereof. [OK CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX AND WATERWORKS AND SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2023 DATED: September 7, 2023 ORIGINAL AMOUNT: $20,620,000 INTEREST RATES: BOND YEARS 2024-2038 @ 4.000% - 5.000% PAYING AGENT: U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: February 15, 2034 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 FEBRUARY 15 2027 5.000% $417,775 $387,275 $1,220,000 $2,025,050 2028 5.000% $387,275 $358,900 $1,135,000 $1,881,175 2029 5.000% $358,900 $329,025 $1,195,000 $1,882,925 2030 5.000% $329,025 $297,650 $1,255,000 $1,881,675 2031 5.000% $297,650 $264,650 $1,320,000 $1,882,300 2032 5.000% $264,650 $229,900 $1,390,000 $1,884,550 2033 5.000% $229,900 $193,400 $1,460,000 $1,883,300 2034 5.000% $193,400 $155,025 $1,535,000 $1,883,425 2035 5.000% $155,025 $114,775 $1,610,000 $1,879,800 2036 5.000% $114,775 $72,400 $1,695,000 $1,882,175 2037 4.000% $72,400 $36,900 $1,775,000 $1,884,300 2038 4.000% $36,900 $0 $1,845,000 $1,881,900 TOTAL $2,857,675 $2,439,900 $17,435,000 $22,732,575 Proceeds from the sale of the Certificates will be used for (i) construction of public works, to wit: designing constructing, renovating, improving, and equipping the City Police and Courts Building and, (ii) professional services rendered in relation to such projects and the financing thereof. [c11111ifil TIRZ/PID-Supported General Obligation Debt Composition of Debt Service $1, 500, 000 $1, 000, 000 $500,000 $0 2027 2029 2031 NOW Fiscal Year 2035 i Interest Principal 2037 2039 2041 DEBT SERVICE REQUIREMENTS SUMMARY OF TIRZ/PID-SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2027 $423,454 $819,090 $1,242,544 2028 $396,967 $845,266 $1,242,233 2029 $369,591 $873,500 $1,243,091 2030 $342,326 $899,675 $1,242,001 2031 $315,243 $925,851 $1,241,094 2032 $287,243 $957,026 $1,244,269 2033 $258,139 $985,260 $1,243,399 2034 $228,067 $1,016,436 $1,244,503 2035 $196,874 $1,044,670 $1,241,544 2036 $164,662 $1,077,904 $1,242,566 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 $3,363,242 $13,649,678 $17,012,920 TIRZ - Tax Increment Reinvestment Zone PID - Public Improvement District 3-12 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) 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 TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: August 15, 2026 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 $1,505,391 $1,495,966 $11,550,000 $14,551,356 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. 3-13 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2018 DATED: March 1, 2018 ORIGINAL AMOUNT: $9,180,000 INTEREST RATES: BOND YEARS 2019 @ 4.00%, 2020-2023 @ 3.00%, 2024-2029 @ 4.00%, 2030- 2031 @ 3.00%, 2032-2033 @ 3.125%, 2034-2035 @ 3.250%, 2036-2037 @ 3.3375% and 2038 @ 3.50% PAYING AGENT: U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: February 15, 2028 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2027 4.000% $35,586 $32,005 $179,090 $246,681 2028 4.000% $32,005 $28,299 $185,266 $245,570 2029 4.000% $28,299 $24,429 $193,500 $246,228 2030 3.000% $24,429 $21,434 $199,675 $245,538 2031 3.000% $21,434 $18,346 $205,851 $245,631 2032 3.125% $18,346 $15,034 $212,026 $245,406 2033 3.125% $15,034 $11,592 $220,260 $246,886 2034 3.250% $11,592 $7,912 $226,436 $245,940 2035 3.250% $7,912 $4,099 $234,670 $246,681 2036 3.375% $4,099 $0 $242,904 $247,003 TOTAL $198,736 $163,150 $2,099,678 $2,461,564 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 this debt is being paid from Tax -Supported General Obligation Debt as is reflected on that summary and section. This is the portion of the debt paid by TIRZ/PID sources. 191M Water & Wastewater Revenue Debt Composition of Debt Service $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 2027 2030 2033 PRINCIPAL IINTEREST E7 2036 2039 2042 2045 2048 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $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 $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 $6,225 $375,000 $381,225 TOTAL $2,014,612 $13,225,000 $15,239,612 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $662,592 19M CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2013 DATED: June 25, 2013 ORIGINAL AMOUNT: $1,585,000 INTEREST RATES: BOND YEAR 2012-2033 @ 2.00% - 5.00% PAYING AGENT: U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: July 25, 2023 YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2027 4.500% $16,825 $16,825 $85,000 $118,650 2028 4.500% $14,913 $14,913 $90,000 $119,825 2029 4.500% $12,888 $12,888 $95,000 $120,775 2030 5.000% $10,750 $10,750 $100,000 $121,500 2031 5.000% $8,250 $8,250 $105,000 $121,500 2032 5.000% $5,625 $5,625 $110,000 $121,250 2033 5.000% $2,875 $2,875 $115,000 $120,750 TOTAL 1 1 $72,125 1 $72,125 1 $700,000 1 $844,250 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. KIM 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: U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2027 1.500% $19,991 $19,991 $235,000 $274,981 2028 1.590% $18,228 $18,228 $235,000 $271,456 2029 1.670% $16,360 $16,360 $240,000 $272,720 2030 1.740% $14,356 $14,356 $245,000 $273,712 2031 1.800% $12,224 $12,224 $250,000 $274,449 2032 1.850% $9,974 $9,974 $255,000 $274,949 2033 1.900% $7,616 $7,616 $260,000 $275,231 2034 1.940% $5,146 $5,146 $260,000 $270,291 2035 1.980% $2,624 $2,624 $265,000 $270,247 TOTAL $106,517 $106,517 $2,245,000 $2,458,034 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. 3-17 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015B Reclaimed Water System) DATED: June 15, 2015 ORIGINAL AMOUNT: $2,380,000 INTEREST RATES: BOND YEARS 2020-2035 @ 0% -1.68% PAYING AGENT: U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2027 1.200% $8,733 $8,733 $125,000 $142,466 2028 1.290% $7,983 $7,983 $125,000 $140,966 2029 1.370% $7,177 $7,177 $125,000 $139,353 2030 1.440% $6,320 $6,320 $130,000 $142,641 2031 1.500% $5,384 $5,384 $130,000 $140,769 2032 1.550% $4,409 $4,409 $135,000 $143,819 2033 1.600% $3,363 $3,363 $135,000 $141,726 2034 1.640% $2,283 $2,283 $135,000 $139,566 2035 1.680% $1,176 $1,176 $140,000 $142,352 TOTAL $46,828 $46,828 $1,180,000 $1,273,656 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. MR-3 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2018 DATED: April 12, 2018 ORIGINAL AMOUNT: $2,785,000 INTEREST RATES: BOND YEARS 2018-2038 @ 0% -1.49% PAYING AGENT: U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2027 0.940% $11,076 $11,076 $135,000 $157,151 2028 1.020% $10,441 $10,441 $135,000 $155,882 2029 1.110% $9,753 $9,753 $140,000 $159,505 2030 1.170% $8,976 $8,976 $140,000 $157,951 2031 1.220% $8,157 $8,157 $140,000 $156,313 2032 1.270% $7,303 $7,303 $145,000 $159,605 2033 1.320% $6,382 $6,382 $145,000 $157,764 2034 1.370% $5,425 $5,425 $145,000 $155,850 2035 1.410% $4,432 $4,432 $150,000 $158,863 2036 1.440% $3,374 $3,374 $150,000 $156,748 2037 1.470% $2,294 $2,294 $155,000 $159,588 2038 1.490% $1,155 $1,155 $155,000 $157,310 TOTAL $78,764 $78,764 $1,735,000 $1,892,529 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. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2019 DATED: April 25, 2019 ORIGINAL AMOUNT: $9,275,000 INTEREST RATES: BOND YEARS 2020-2049 @ 0.23% -1.66% PAYING AGENT: U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2027 0.640% $50,294 $50,294 $280,000 $380,587 2028 0.720% $49,398 $49,398 $285,000 $383,795 2029 0.830% $48,372 $48,372 $285,000 $381,743 2030 0.960% $47,189 $47,189 $285,000 $379,378 2031 1.060% $45,821 $45,821 $290,000 $381,642 2032 1.140% $44,284 $44,284 $295,000 $383,568 2033 1.200% $42,602 $42,602 $295,000 $380,205 2034 1.240% $40,832 $40,832 $300,000 $381,665 2035 1.290% $38,972 $38,972 $305,000 $382,945 2036 1.340% $37,005 $37,005 $310,000 $384,010 2037 1.400% $34,928 $34,928 $310,000 $379,856 2038 1.450% $32,758 $32,758 $315,000 $380,516 2039 1.490% $30,474 $30,474 $320,000 $380,949 2040 1.530% $28,090 $28,090 $325,000 $381,181 2041 1.560% $25,604 $25,604 $330,000 $381,208 2042 1.580% $23,030 $23,030 $335,000 $381,060 2043 1.600% $20,384 $20,384 $340,000 $380,767 2044 1.610% $17,664 $17,664 $345,000 $380,327 2045 1.620% $14,886 $14,886 $350,000 $379,773 2046 1.630% $12,051 $12,051 $355,000 $379,103 2047 1.640% $9,158 $9,158 $365,000 $383,316 2048 1.650% $6,165 $6,165 $370,000 $382,330 2049 1.660% $3,113 $3,113 $375,000 $381,225 TOTAL $703,072 $703,072 $7,365,000 $8,771,144 Proceeds from the sale of the Bonds will provide funds for Capital Improvement Project WT1802 Well Replacement - Fuller / Far North. 3-20 $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 2030 2031 2032 2033 Fiscal Year PRINCIPAL INTEREST 2034 2035 2036 2037 2038 2039 DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE DEBT YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 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 $3993400 2037 $32,700 $365,000 $3973700 2038 $20,650 $380,000 $4003650 2039 $8,100 $270,000 $2783100 TOTAL $969,775 $4,075,000 $5,044,775 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) $400,650 AVERAGE ANNUAL DEBT OUTSTANDING $388,060 3-21 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 2018 DATED: October 15, 2018 ORIGINAL AMOUNT: $1,635,000 INTEREST RATE: YEARS 2020-2025 @ 3.00%, YEARS 2026-2038 @ 4.00% PAYING AGENT: U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: 9/15/2028 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 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 $154,700 $154,700 $1,110,000 $1,419,400 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. 3-22 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE BONDS, SERIES 2019 DATED: December 12, 2019 ORIGINAL AMOUNT: $4,120,000 INTEREST RATE: YEARS 2020-2029 @ 4.00%, 2030 @ 3.00%, YEARS 2031-2032 @2.5%, YEARS 2033-2039 @ 3.00% PAYING AGENT: U.S. BANK TRUST COMPANY, NATIONAL ASSOCIATION OPTION DATE: 9/15/2030 YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 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 $330,188 $330,188 $2,965,000 $3,625,375 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. 3-23 PERSONNEL & INSURANCE Personnel Counts Personnel Counts by Fund Proposed Pay Plan Proposed Insurance Premiums Insurance & Benefits Risk & Workers Compensation Full -Time Personnel Counts FY 2024-25 FY 2025-26 FY 2025-26 FY 2026-27 ACTUAL BUDGETED ESTIMATED BUDGETED City Administration 3.50 3.50 3.50 C 2.00 City Secretary 3.50 3.50 3.50 3.50 Total City Administration 7.00 7.00 7.00 5.50 Finance/Budget 2.50 2.50 2.50 2.50 Municipal Courts 7.75 A 7.50 7.50 7.50 Accounting 3.50 3.50 3.50 3.50 Purchasing 1.00 1.00 1.00 1.00 Total Finance 14.75 14.50 14.50 14.50 Police Code Comp./Comm. Services 18.00 18.00 18.00 18.00 Police Administration 7.00 7.00 7.00 D 8.00 Police Patrol 44.00 44.00 44.00 C 43.00 Police CID 19.00 19.00 19.00 19.00 Police Service 21.50 21.50 21.50 21.50 Police Detention 18.50 18.50 18.50 18.50 Total Police Department 128.00 128.00 128.00 128.00 Fire Marshal/Education 4.00 4.00 4.00 4.00 Fire Administration 4.00 4.00 4.00 4.00 Ems/Suppression 70.00 70.00 70.00 70.00 Total Fire Department 78.00 78.00 78.00 78.00 Information Services 1.00 1.00 1.00 C 1.50 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 9.00 Library 9.00 9.00 9.00 C 5.00 Total Library 9.00 9.00 9.00 5.00 Planning & Development 2.50 2.50 2.50 2.50 Inspections Services 5.00 5.00 5.00 5.00 Total Planning & Development 7.50 7.50 7.50 7.50 Recreation 5.25 5.25 5.25 5.25 Parks 11.00 11.00 11.00 8.00 Senior Center 2.00 2.00 2.00 2.00 Recreation Administration 1.00 1.00 1.00 1.00 Total Community Services 19.25 19.25 19.25 16.25 Street Maintenance 13.50 C 11.50 11.50 11.50 Animal Services 5.00 B & C 8.00 8.00 8.00 City Engineer 2.00 C 1.00 1.00 1.00 Total Public Works 20.50 20.50 20.50 20.50 TOTAL GENERAL FUND 292.50 292.25 292.25 284.25 EDC - Parks 15.25 15.25 15.25 C & D 19.75 EDC - Library 10.00 10.00 10.00 C 14.25 EDC - Eco. Dev. 1.00 1.00 1.00 C 1.25 TOTAL EDC FUND 26.25 26.25 26.25 35.25 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 C 5.00 5.00 5.00 Water Production 5.75 C 6.50 6.50 6.50 Water Distribution 9.25 C 9.50 9.50 9.50 Sewage & Treatment 8.00 C 7.00 7.00 C 6.00 Meter Services 1.00 1.00 1.00 C 2.00 Total Public Works 27.00 29.00 29.00 29.00 Information Services 4.00 4.00 4.00 4.00 W&S Non -Dept. 10.00 10.00 10.00 10.00 Total Non -Departmental 14.00 14.00 14.00 14.00 TOTAL W&S FUND 46.00 48.00 48.00 48.00 Golf Non -Departmental 1.50 1.50 1.50 1.50 Golf Course Maint. 4.00 4.00 4.00 4.00 Golf Pro Shop 2.00 2.00 2.00 2.00 Golf Food And Beverage 3.00 3.00 3.00 3.00 Golf Conference Centre 2.50 2.50 2.50 2.50 TOTAL GOLF COURSE FUND 13.00 13.00 13.00 13.00 Juvenile Case Fund 0.25 A 0.50 0.50 0.50 Crime Control Fund 20.00 20.00 20.00 C 21.00 Elementary SRO Fund 1.00 1.00 1.00 1.00 Service Center Fund 5.00 5.00 5.00 5.00 Drainage Utility Fund 8.00 8.00 8.00 8.00 Parks @ Texas Star 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 37.25 37.50 37.50 38.50 TOTAL ALL FUNDS 415.00 417.00 417.00 419.00 A) Transferred .25 Juvenile Case Clerk to Juvenile Management Fund C) Reorganization B) Added 2 FTE for Expanding Animal Shelter. D) Added new Recreation Assistant and Facility Technician/Day Porter. 4-1 PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY2024-25 ACTUAL FY2025-26 BUDGETED FY2025-26 ESTIMATED FY2026-27 FUNDED GENERAL FUND 292.50 292.25 292.25 284.25 EDC FUND 26.25 26.25 26.25 35.25 WATER & WW FUND 46.00 48.00 48.00 48.00 GOLF COURSE FUND 13.00 13.00 13.00 13.00 JUVENILE CASE FUND 0.25 0.50 0.50 0.50 ELEMENTARY SRO FUND 1.00 1.00 1.00 1.00 CRIME CONTROL DISTRICT 20.00 20.00 20.00 21.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY 8.00 8.00 8.00 8.00 PARKS AT TEXAS STAR 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 415.00 417.00 417.00 419.00 PART-TIME EMPLOYEES GENERAL FUND 49.00 50.00 50.00 50.00 EDC FUND 17.00 17.00 17.00 17.00 ELEMENTARY SRO FUND 32.00 32.00 32.00 32.00 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 PARKS AT TEXAS STAR 26.00 26.00 26.00 26.00 TOTAL 186.00 1 187.00 1 187.00 1 187.00 4-2 PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 09-28-2026 POLICE EFFECTIVE 09-17-2026 Job Grade Code FLSA Job Title Start Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 510.00 1 20.00 1 N I PSO $55,9761 $58,7761 $61,7011 $64,8011 $68,0271 $71,426 26.91171 28.25771 29.66411 31.15451 32.70511 34.3395 520.00 21.00 N Dispatcher 1 $5,3331 $5,6001 $5,8791 $6,1731 $6,4831 $6,806 21.01 N Crime Scene Technician $64,0011 $67,2021 $70,5511 $74,0771 $77,8021 $81,677 21.02 N Fire Inspector 1 30.76991 32.30851 33.91891 35.61381 37.40471 39.2676 21.03 N Crime Analysis / Media Coordinator 730.00 1 22.00 1 N I Fire 735.00 1 22.02 1 N I Fire Fiahter Trainee 740.00 1 22.01 1 N I Fire $78,1771 $82,0771 $86,2021 $90,5021 $95,0521 $99,778 26.77291 28.10861 29.52111 30.99371 32.55191 34.1704 $6,753 $81,037 27.7524 $84,9371 $89,6121 $93,9121 $99,5621 $104,288 29.08811 30.68901 32.16161 34.09661 35.7150 550.00 23.00 N Communications Supervisor $6,144 $6,452 $6,773 $7,113 $7,469 $7,842 23.01 N Jail Supervisor $73,727 $77,4271 $81,277 $85,352 $89,6271 $94,102 23.02 N Crime Scene / Media Supervisor 35.4455 37.22431 39.0754 41.0346 43.08991 45.2415 565.00 24.03 1 N IFire Inspector II 1 $6,7111 $7,0291 $7,3651 $7,7151 $8,0861 $8,471 $80,5271 $84,3521 $88,3771 $92,5771 $97,0271 $101,652 38.71481 40.55391 42.48891 44.50831 46.64771 48.8712 770.00 24.02 N Firefighter II/Paramedic $6,949 $7,268 $7,649 $7,999 $8,461 $8,847 $83,387 $87,2121 $91,787 $95,988 $101,5371 $106,163 28.5573 29.86721 31.4340 32.8725 34.77311 36.3570 585.00 24.99 N Police Corporal 1 $7,165 $7,483 $7,819 $8,1691 $8,540 $8,925 25.00 N Police Officer 1 $85,977 $895802 $935828 $985027 $1025477 $107,102 41.33501 43.17401 45.10941 47.12841 49.26801 51.4915 590.00 1 26.01 1 N IFire Inspector III $7,249 $7,567 $7,903 $8,253 $8,624 $9,009 $865985 $905810 $945835 $995034 $10354851 $108,109 41.8199 43.65851 45.5936 47.6127 49.75261 51.9756 790.00 1 25.02 N I Fire Fighter/Driver/Paramedic 1 $7,4871 $7,806 $8,187 $8,5371 $9,000 $9,385 $89,8451 $93,6701 $98,2441 $102,4451 $107,9951 $112,620 30.76881 32.07871 33.64531 35.08381 36.98461 38.5686 4-3 PROPOSED PUBLIC SAFETY PAY PLAN FIRE EFFECTIVE 09-28-2026 POLICE EFFECTIVE 09-17-2026 Job Grade Code FLSA Job Title Start Pay EOY 1 EOY 2 EOY 3 EOY 4 Merit Top 605.00 26.00 N Police Sergeant $8,802 $10,458 610.00 27.00 N jPublic Education Officer $105,6201 1 $125,495 610.00 27.04 N I Elem School Resource Office Mgr. 50.77891 1 60.3343 820.00 1 26.03 N I Fire Lieutenant/Paramedic $9,0401 1 1 1 1 $10,834 $108,4801 1 1 1 1 $130,006 37.15071 1 1 1 1 44.5226 630.00 1 26.04 1 N lAssistant Fire Marshal 1 $90401 1 1 1 $10,834 $108:479 �-$130,005 5215351 1 62.5026 840.00 1 27.02 N I Fire Captain/Paramedic 1 $9,3731 1 1 1 1 $11,405 $112,4811 1 1 1 1 $136,860 38.52091 1 1 1 1 46.8700 650.00 128.00 E Police Lieutenant $10,015 $11,742 128.01 E Technical Services Manager $120,182 $140,898 128.02 E Civilian Service Manager 57.7797 67.7395 26.05 E Emergency Mgmt. Coordinator 670.00 1127.04 1 E 113attalion Chief/EMS Coordinator $10,399 $12,085 $124,788 $145,014 59.9942 69.7184 870.00 1 29.01 N I Battalion Chief/Paramedic $10,399 $12,085 $124,788 $145,014 42.7356 49.6624 4-4 PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 09-17-2026 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Min Mid Max 1 210 1 36.03 1 N ILibrary Aide 1 $2,677 1 $3,503 1 $4,329 1 $32,119 $42,034 $51,949 15.4418 20.2087 24.9756 230 37.01 N Parks Field Tech 1 $3,023 $3,923 $4,823 37.02 N Facility Tech 1 $36,277 $47,080 $57,882 37.05 N Public Works Field Tech 1 17.4410 22.6344 27.8278 240 38.01 N Police Records Clerk $3,182 $4,154 $5,125 38.03 N Utility Billing Clerk $38,189 $49,846 $61,504 39.00 N Parks Field Tech II 18.3600 23.9647 29.5693 39.01 N Animal Service Officer 1 39.04 N Administrative Receptionist 39.05 N Facility Tech 11 39.06 N Public Works Field Tech II 39.11 N Golf Course Field Tech II 39.12 N Asst. F& B Mgr. 39.13 N Asst. Conference Center Mgr. 250 39.08 N Court Clerk $3,342 $4,334 $5,327 40.01 N Animal Service Officer II $40,100 $52,011 $63,922 40.04 N Office Tech 19.2790 25.0054 30.7319 40.05 N Mechanic I 40.12 N Accounting / Purchasing Technician 40.13 1 N jAccounts Payable Technician 43.01 N Administrative Assistant I 40.06 N Permit Technician 42.02 N Recreation Assistant 270 39.10 N Juvenile Case Clerk $3,661 $4,793 $5,926 42.07 N HR Specialist - Recruiter $43,926 1 $57,519 1 $71,111 42.08 N ISpecial Projects Assistant 21.1185 1 27.6533 1 34.1881 280 45.05 N Administrative Assistant II $3,820 $5,025 $6,230 43.02 N Librarian Assistant $45,838 $60,299 $74,760 43.03 N Equipment Operator 22.0377 28.9900 35.9424 43.07 N Mechanic II 43.08 N Parks Field Tech III 43.10 N Facility Tech III EIR PROPOSED NON-EXEMPT PAY PLAN EFFECTIVE 09-17-2026 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Min Mid Max 280 43.11 N Public Works Field Tech III $3,820 $5,025 $6,230 43.13 N Signal Technician 1 $45,838 $60,299 $74,760 43.14 N Payroll Specialist 22.0377 28.9900 35.9424 43.15 N Utility Billing Specialist 290 43.09 N Executive Assistant $4,219 $5,516 $6,814 45.00 N Inspector 1 $50,622 $66,197 $81,772 45.01 N Mechanic 111 24.3376 31.8255 39.3133 45.04 N Crew Leader 48.04 N Signal Tech 11 300 46.04 N Police Services Supervisor $4,376 $5,756 $7,136 46.08 N Computer Support Specialist $52,513 $69,071 $85,628 46.09 N Chief Mechanic 25.2468 33.2071 41.1675 46.10 N Municipal Court Supervisor 46.11 N Signal Tech III 310 1 47.01 1 N Water Qual $4,470 $5,835 $7,199 $53,639 $70,015 $86,392 25.7879 33.6612 41.5345 320 48.01 N Foreman $4,854 $6,346 $7,838 48.02 N Inspector II $58,251 $76,154 $94,057 48.05 N Eng./PW Technical Specialist 28.0053 36.6125 45.2197 49.00 N Bailiff/Warrant Officer 330 1 46.02 N Public Engagement Coordinator $5,092 $6,665 $8,238 $61,099 $79,979 $98,858 29.3747 38.4514 47.5281 340 48.03 N Computer Support Spec II $5,331 $6,987 $8,643 50.02 N Inspector III $63,968 $83,842 $103,716 50.03 N Engineer Technician 30.7540 40.3088 49.8637 350 1 51.02 1 N ISenior Inspector 1 $5,570 1 $7,307 1 $9,044 $66,837 $87,680 $108,522 32.1332 42.1537 52.1741 360 1 52.00 N Inspection Services Supervisor $5,847 $7,649 $9,450 $70,163 $91,782 $113,402 33.7321 44.1260 54.5200 PROPOSED EXEMPT PAY PLAN EFFECTIVE 09-17-2026 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Min Mid Max 295 1 143.04 1 E jAsst. Golf Superintendent $4,185 $5,468 $6,751 143.11 E First Asst. Golf Pro $50,219 $65,614 $81,009 24.1440 31.5453 38.9467 305 146.11 E Seniors Coordinator $4,334 $5,701 $7,068 146.12 E Recreation Specialist -Aquatics $52,012 $68,413 $84,814 146.13 E Recreation Specialist - Programs 25.0058 32.8909 40.7760 146.14 E Athletic Coordinator 146.16 E Special Events Coordinator 146.18 E Human Resources Generalist I 315 1 1 E (OPEN $4,572 $5,967 $7,363 $54,860 $71,609 $88,359 26.3751 34.4276 42.4801 325 145.03 E Accountant 1 $4,807 $6,286 $7,764 146.10 E Recreation Center Supervisor $57,688 $75,426 $93,164 148.00 E Librarian 27.7347 36.2626 44.7905 148.01 E Athletic Supervisor 148.02 E Library Services Supervisor 149.09 E Senior Center Supervisor 149.10 1 E lAquatics Supervisor 335 152.01 E Recreation Superintendent $5,045 $6,603 $8,162 143.16 E Conference Centre Manager $60,537 $79,238 $97,940 149.01 E Human Resources Generalist II 29.1041 38.0953 47.0865 149.02 E Food and Beverage Manager 149.03 E Kitchen Manager/Chef 149.08 1 E Facilities Supervisor 149.11 E Facilities Manager 149.12 E Fleet Manager 149.13 E Special Projects Manager 150.06 E Assistant to the City Secretary 154.02 E Park Superintendent 154.20 E Aquatics/Senior Superintendent 345 1 150.03 1 E (Senior Librarian $5,280 1 $6,920 1 $8,560 $63,364 $83,042 $102,720 30.4636 39.9241 49.3845 355 149.04 E Deputy City Secretary $5,518 $7,238 $8,958 150.00 E Accountant II $66,213 $86,854 $107,495 151.02 E ITS stems Analyst 31.8331 41.7567 51.6803 151.03 E Network Systems Analyst 365 1 152.03 1 E I P 375 $5,791 $7,576 $9,361 $69,497 $90,912 $112,32i 33.4121 43.7077 54.0033 145.07 E Internal Auditor $6,081 $7,955 $9,829 153.00 E GIS Manager $72,970 $95,457 $117,943 153.08 E Network & Systems Manager 35.0817 45.8926 56.7034 PROPOSED EXEMPT PAY PLAN EFFECTIVE 09-17-2026 Hourly, Monthly and Annual Pay Scales Job GRADE Code FLSA Job Title Min Mid Max 385 149.06 E Communications/Mktg Manager $6,386 $8,353 $10,321 150.07 E Budget/Treasury Manager $76,628 $100,239 $123,849 154.08 E Accounting Manager 36.8405 48.1917 59.5430 151.01 E Purchasing Manager 154.03 E PATS General Manager 154.11 E Billing Manager 154.13 E Recreation Manager 154.14 E Parks Manager 154.16 E Senior City Planner 154.18 E Risk Manager 154.19 E Public Works Manager 154.21 E Human Resources Manager 154.22 1 E lAthletic Manager 405 1 155.01 1 E (Civil Engineer 410 1 156.01 1 E ISenior Computer Devel 415 $7,041 $9,210 $11,380 $84,487 $110,521 $136,555 40.6187 53.1350 65.6513 $7,216 $9,440 $11,664 $86,597 $113,282 $139,967 41.6330 54.4625 67.2920 157.04 E Senior Civil Engineer $7,392 $9,670 $11,948 157.08 E Financial Services Manager $88,705 $116,043 $143,380 154.12 E Building Official 42.6465 55.7897 68.9329 ERR-1 PROPOSED PART/TIME-SEASONAL PAY PLAN EFFECTIVE 09-17-2026 Hourly PT/SN Rates Job Grade Code FLSA7 Job Title MIN MID MAX 100 219 N Clerk I $ 10.00 $ 11.50 $ 13.39 260 N Building Attendant (Fitness / Childcare) 220 E Pool Attendant $ 11.00 $ 12.50 $ 14.42 105 175 N Concession Attendant 110 267 N Front Desk Attendant $ 11.50 $ 13.00 $ 14.94 262 N Lifeguard Indoor $ 12.00 $ 13.50 $ 15.45 115 206 E Summer Camp Leader 244 E Assistant Track Coach 264 N Water Safety Instructor (WSI) $ 12.50 $ 14.00 $ 15.97 120 204 E Lifeguard Outdoor 125 208 E Pool Assistant Manager $ 13.25 $ 14.50 $ 16.48 130 N OPEN $ 13.69 $ 15.00 $ 17.25 245 N Manager on Duty (PATS) $ 14.00 $ 15.50 $ 17.51 135 261 N Pool Manager - Indoor 245 N Manager on Duty (Rec) 140 221 E Pool Manager - Outdoor $ 14.25 $ 15.75 $ 17.77 250 N Senior Citizen Bus Driver $ 15.00 $ 16.50 $ 18.54 145 243 E Head Track Coach 224 N Admin Intern I 150 205 N Library Aide $ 15.44 $ 17.00 $ 18.03 227 N Courtroom Security Officer $ 16.00 $ 17.50 $ 19.57 155 270 N Pool Tech 254 N Facility Tech I 202 N School Crossing Guard 249 E Summer Camp Director 203 N Animal Shelter Attendant 218 N Field Tech I HN PROPOSED PART/TIME-SEASONAL PAY PLAN EFFECTIVE 09-17-2026 Hourly PT/SN Rates Job Grade Code FLSA7 Job Title MIN MID MAX 238 N Cadet $ 16.61 $ 18.00 $ 20.60 160 236 N Jailor / Public Safety Officer 266 N Records Clerk 213 N Administrative Assistant I 268 Recreation Aide $ 18.00 $ 19.50 $ 21.63 165 271 N Utility Billing Clerk 239 N Cadet 11 170 263 N HR/Risk Technician $ 19.00 $ 21.00 $ 23.18 175 233 N Dispatcher $ 19.44 $ 21.50 $ 24.21 180 256 N Head Manager on Duty $ 20.00 $ 21.50 $ 23.69 241 1 N IFire Inspector $ 25.74 $ 27.25 $ 29.61 185 235 N Police Officer 190 255 N Mechanic PT/Temp $ 30.00 $ 32.50 $ 36.05 195 269 N Network Systems Analyst $ 34.50 $ 36.00 $ 38.63 196 272 N Elementary School Resource Officer $ 46.00 198 274 N Audit & Compliance Professional $ 70.00 $ 77.00 $ 87.24 4-10 City of Euless 2026-27 Proposed Employee Insurance Premiums Per Month Medical/RX 2025-26 Actual 2026-27 Proposed Increase/Decrease Employee Only $ 195.18 $ 202.99 $ 7.81 Employee + Children $ 414.73 $ 431.32 $ 16.59 Employee + Spouse $ 512.32 $ 532.82 $ 20.50 Employee + Family $ 658.70 1 $ 685.04 $ 26.34 Dental 2025-26 Actual 2026-27 Proposed Increase/Decrease Employee Only $ 10.74 $ 10.97 $ 0.23 Employee + Children $ 20.38 $ 20.81 $ 0.43 Employee + Spouse $ 24.67 $ 25.19 $ 0.52 Employee + Family $ 31.12 1 $ 31.78 $ 0.66 Total Premium 2025-26 Actual 2026-27 Proposed Increase/Decrease Employee Only $ 205.92 $ 213.96 $ 8.04 Employee + Children $ 435.11 $ 452.13 $ 17.02 Employee + Spouse $ 536.99 $ 558.01 $ 21.02 Employee + Family $ 689.82 $ 716.82 $ 27.00 4-11 Insurance & Benefits FY2026-27 FY2026-27 Proposed Revenues: City Contribution For Employees and Dependents $ 8,222,160 Employee Contribution Employee/Retiree Contribution $ 2,348,436 Interest Income $ 224,737 Total Operating Revenues FY2026-27 Proposed Expenses: Operating Expenses Operations $ 240,933 Claims $ 6,211,885 Prescription Claims $ 1,597,277 Re -Insurance Fee $ 1,534,285 Insurance Services $ 227,936 Wellness Programs $ 5,000 OPEB Trust Contribution $ 750,600 Total Operating Expenses Capital Carryover / One -Time Expenses Capital Carryover / One -Time $ 3,750 Total Capital / One -Time Expenses FY2026-27 Proposed Budget Reserves - Health FY2016-17 $ 2,492,157 FY2017-18 $ 3,947,017 FY2018-19 $ 4,657,309 FY2019-20 $ 5,680,312 FY2020-21 $ 5,772,173 FY2021-22 $ 5,917,105 FY2022-23 $ 5,270,336 FY2023-24 $ 7,985,262 FY2024-25 $ 8,104,020 FY2025-26 (estimated) $ 8,508,502 FY2026-27 (projected) $ 8,732,169 $ 10,795,333 $ 10,567,916 $ 3,750 $ 10,571,666 4-12 Risk Management & Workers' Comp FY2026-27 FY2026-27 Proposed Revenues: Transfers General $ 850,000 Water & Wastewater $ 450,000 Interest Income $ 81,741 Charges Workers' Comp $ 551,760 Employee Assistance $ 12,771 Total Operating Revenues FY2026-27 Proposed Expenses: Operating Expenses Risk Management Worker's Compensation Total Operating Expenses Capital / One -Time Expenses Capital / One -Time Expenses $ 1,341,412 $ 425,316 $ 3,026 Total Capital / One -Time Expenses FY2026-27 Proposed Budget Reserves FY2016-17 $ 2,116,376 FY2017-18 $ 2,187,793 FY2018-19 $ 1,949,186 FY2019-20 $ 2,161,658 FY2020-21 $ 2,122,598 FY2021-22 $ 2,245,184 FY2022-23 $ 2,674,305 FY2023-24 $ 3,060,347 FY2024-25 $ 3,248,927 FY2025-26 (estimated) $ 3,652,256 FY2026-27 (projected) $ 3,828,774 $ 1,946,272 $ 1,766,728 $ 3,026 $ 1,769,754 4-13 HISTORICAL & COMPARISON DATA Monthly Service Charges & Key Fiscal Points Population Growth in Euless General Fund Revenue Assumptions Property Tax Revenues Tax Rate & Exemptions Comparisons Tax Rate Impact Water / Wastewater Fund Revenue Assumptions Utility Rate History Sanitation and Recycling Comparison of Service Rates Drainage Utility Charge Comparison Comparative Rates, Water & Wastewater -Other Cities Utility Bill Comparison Water FY 2026-27 $16.75 Base Prop Tiered Rates/tgals 0-2 tgals - $6.59 3-8 tgals - $7.52 9-15 tgals - $8.09 16-35 tgals - $8.62 Over 35 tgals - $9.22 FY 2025-26 $15.75 Base Tiered Rates/tgals 0-2 tgals - $6.14 3-8 tgals - $7.07 9-15 tgals - $7.64 16-35 tgals - $8.17 Over 35 tgals - $8.77 FY 2024-25 $14.75 Base Tiered Rates/tgals 0-2 tgals - $5.67 3-8 tgals - $6.60 9-15 tgals - $7.17 16-35 tgals - $7.70 Over 35 tgals - $8.30 Residential Monthly Service Charges Wastewater Trash Drainage $15.00+90% of metered water usage @ $6.06 per tgals. $12.45* $4.25 $14.00+90% of metered water usage @ $5.89 per tgals. $13.00+90% of metered water usage @ $5.35 per tgals. Recycling **$2.26 per home $4.76 per home -cart $1.34 per apt. unit $1.13 for Seniors $3.63 for Senior's home -cart $2.18 per home $12.09 $4.25 $4.59 per home -cart $1.30 per apt. unit $1.09 for Seniors $3.50 for Senior's home -cart $11.73 $3.75 *Rate effective April 2027 to March 2028. **Effective through March 2026 to April 2028. General Fund Key Fiscal Points Operating Expenses Capital/One-Time Exp. Tax Rate Taxable Valuation Debt Rating: Moody's S&P $2.14 per home $4.50 per home -cart $1.28 per apt. unit $1.07 for Seniors $3.43 for Senior's home -cart Proposed % Change Budget % Change Actual FY2026-27 FY2025-26- FY2024-25 $63,134,957 4.1% $60,677,075 12.7% $53,848,329 $ 9,271,240 -19.4% $11,496,569 104.6% $ 5,620,179 470080 per $100 -1.3% .476466 per $100 6.7% .44670 per $100 Debt = .079861 Debt = .087036 Debt = .081411 M&O = .390219 M&O = .389430 M&O = .365289 $7,672,424,001 3.69% $7,399,113,176 1.2% $7,309,358,692 G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA+ W&S=AA+ Drainage = AA+ -- Represents originally adopted budget. G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA+ W&S=AA+ Drainage = AA+ G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA+ Drainage = AA+ '6151 63,000 62,000 61,000 60,000 59,000 58,000 57,000 56,000 55,000 54,000 53,000 52,000 51,000 M, POPULATION 0o,��b 00,�� 0�0O 62,166 `L00'� `L00� `L00co Population for non -census years calculated by North Central Texas Council of Governments. M, General Fund FY2026-27 Revenue Assumptions Revenue Source Assumptions Property Taxes Projection based on revenues to cover needed expenses. Prior Year Property Taxes Projected at zero due to recent rebates. Penalties & Interest Projection based on 3-year average. Sales Tax Projected an increase from FY2025-26 budget based on continued business development, inflation, and consumer confidence but a decrease from FY2025-26 year-end projections knowing that FIFA was a one-time area event. Additional Sales Tax Projected an increase from FY2025-26 budget based on continued business development, inflation, and consumer confidence but a decrease from FY2025-26 year-end projections knowing that FIFA was a one-time area event. Mixed Drink Tax Projection based on 3-year average. Electric Franchise Projection based on 3-year average. Gas Franchise Projection based on 3-year average. Telephone Access Line Fees Projected continued decrease based on historic trends. Sanitation Services Franchise Increase projected with approved rates. Recycling Franchise Increase projected with approved rates. Cable Franchise Projected continued decrease based on historic trends. Water & Wastewater Franchise Based on 5% of projected gross receipts. Health Permits Projection based on 3-year average. Fire Permits Projection based on 3-year average. Contractors Regulatory License Projection based on 3-year average. Minimum Housing Projected flat with FY2025-26 budget estimate. Building Permits Projected to remain flat with FY2025-26 budget as the City faces buildout. Police Program Reimbursements Auto Theft Task Force projected to increase slightly. School Police Reimbursements Contract for patrol officers for FY2026-27. Municipal Court Projected to increase from FY2025-26 budget based on recent trend. Library Fees Projected slight increase from FY2025-26 based on historic trend. Ambulance Fees Projected an increase from FY2025-26 budget based on historic trends. Alarm Revenue Projected a slight increase from FY2025-26 budget based on current year collections. Jail Revenue Based continuation of interlocal shared services agreement. Interest Income Projected to increase from FY2025-26 budget based on market outlook and Federal Funds Rate. Reduced from FY2025-26 year-end projections based on lower investable funds. Miscellaneous Generally decreased expectations as miscellaneous revenues, by nature, are not predictable and are there difficult to project and count on. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain decreased based on recent trends. Transfers Based on administrative fees charged to utility operations and 1/3 of Euless' portion of the Car Rental Tax. 5-3 PROPERTY TAXES Estimated Revenues FY2026-27 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $6,564,124,630 $6,564,124,630 TIF Increment Value $381,922,913 $381,922,913 Proposed Tax Rate per $100 Valuation 0.390219 0.079861 Estimated Tax Levy $27,104,797 $5,547,183 TIF Distribution $1,443,253 $295,372 Est. Percent of Collection (O&M and I&S) 98.00% 100.00% Sub Total $25,148,313 $5,251,811 Ceiling Revenues $1,773,400 $362,939 Estimated Fund Collections $26,921,714 $5,614,750 Proposed Fund Distribution Rate Percent $ Amount Operating & Maintenance - General Fund 0.390219 83.01% $26,921,714 Interest and Sinking - Debt Service Fund 0.079861 16.99% $5,614,750 TOTAL 0.470080 100.00% $32,536,463 Additional Sales Tax Total $ 4,078,593 $ 31,000,307 $ - $ 5,614,750 $ 4,078,593 $ 36,615,056 Ten Year Breakdown of Tax Rate 0.600000 0.500000 G0.400000 'a+ 3 R > 0.300000 O O_ EA L 0,200000 d a V0.100000 0.000000 FY2017-18 FY2018-19 FY2019-20 FY2020-21 FY2021-22 FY2022-23 FY2023-24 FY2024-25 FY2025-26 Proposed FY2026-27 ■ Interest & Sinking ■ Operating & Maintenance Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate FY2017-18 0.361056 0.101444 0.462500 FY2018-19 0.371710 0.090790 0.462500 FY2019-20 0.377974 0.084526 0.462500 FY2020-21 0.381954 0.080546 0.462500 FY2021-22 0.402888 0.072112 0.475000 FY2022-23 0.370847 0.089153 0.460000 FY2023-24 0.362697 0.094803 0.457500 FY2024-25 0.365289 0.081411 0.446700 FY2025-26 0.389430 0.087036 0.476466 Proposed FY2026-27 0.390219 0.079861 0.470080 5-4 rAFAFFArArAr lZ1 r�_ TAX RATE & EXEMPTIONS COMPARISONS OF TAX RATES CITY CURRENT TAX RATE HOMESTEAD EXEMPTION SENIOR CITIZEN EXEMPTION TAX WITH HOMESTEAD EXEMPTION ON $333,085 (A) TAX WITH SEN. CITIZEN EXEMPTION ON $314,050�B� AVERAGE HOME VALUE 9/1/2025 TAX WITH HOMESTEAD EXEMPTION ON 9/1/2025 TAX WITH SEN. CITIZEN EXEMPTION ON 9/1/2025 BEDFORD (') 0.526212 0% $50,000 $1,753 $1,389 $345,959 $1,820 $1,557 HURST 0.611882 20% $35,000 $1,630 $1,323 $312,706 $1,531 $1,317 N.R. HILLS 0.497841 20% $36,000 $1,327 $1,072 $367,731 $1,465 $1,285 GRAPEVINE 0.237228 20% $75,000 $632 $418 $521,586 $990 $812 COLLEYVILLE 0.311931 14% $65,000 $894 $640 $872,250 $2,340 $2,137 AVERAGE 0.4370 15% $52,200 $1,247 $968 $484,046 $1,802 $1,574 EULESS (proposed) 0.470080 20% $35,000 $1,253 $1,017 $339,467 $1,277 $1,112 NOTES: (A) Euless' average home value as of July 2026. (B) Average home value of senior citizen property in the City of Euless as of July 2026. (C) Bedford has no homestead exemption. SOURCE: Tarrant Appraisal District Website 5-5 TAX RATE IMPACT FY2025-26 FY2026-27 Budgeted Proposed Tax Rate @ 47.64660 @ 47.00800 Based on $100,000 Taxable Value $100,000 $100,000 Less: Homestead Exemption, 20% $20,000 $20,000 Adjusted Value $80,000 $80,000 Annual Tax Burden: (at above tax rates) $381.17 $376.06 or monthly $31.76 $31.34 Over 65 - Based on $100,000 Taxable Value $100,000 $100,000 Less: Homestead Exemption, 20% $20,000 $20,000 Adjusted Value $80,000 $80,000 Less: Over 65 Exemption $35, 000 $35, 000 Net Value $45,000 $45,000 Annual Tax Burden: (at above tax rates) $214.41 $211.54 or monthly $17.87 $17.63 Average Home Value- $339,533 $333,085 Annual Tax $1,294.21 $1,252.61 Over 65 Average Home Value*- $330,482 $314,050 Annual Tax $1,092.94 $1,016.50 * Euless has adopted the senior tax freeze. Seniors citizens pay no more than they paid @ age 65 regardless of home value excluding improvements. Home Values are based on average home values provided by Tarrant Appraisal District as of July each year. ti'1.1 Water & Wastewater Fund FY2026-27 Revenue Assumptions Revenue Source Assumptions Interest Income Projected to decrease from FY2025-26 budget based on available investable funds and market outlook. Sanitation Services Projected to increase over FY2025-26 budget based on collections and approved rates. Water Service Consumption is estimated to increase slightly with FY2025-26 year-end projections based expected development. Volume rates increased by 450 per 1,000 gallons and the residential base rates increased $1 for FY2026-27. Wastewater Service Anticipated treatment volume is estimated to increase slightly over FY2025-26 budgeted volume. Volume rates increased by 170 per 1,000 gallons and base rates increased $1 for FY2026- 27. Reclaimed Water Service Rates per tier are based on a percentage of the potable water rate per tier. Projecting a decreased revenue based on historic trend. Sale of New Meters Projected to remain flat with FY2025-26 budget. Reconnect Fees Projected to decrease based on historical collections. Inspection Fees Projected to remain flat with FY2025-26 budget expectations. Miscellaneous Projected to increase slightly based on historical collections. Penalties Projected to decrease based on historical collections. Initiation & Transfer Fees Projected to increase slightly from FY2025-26 budget. Recycling Fees Projected to increase slightly from FY2025-26 budget based on approved rates. 5-7 CITY OF EULESS RESIDENTIAL UTILITY RATE HISTORY WATER Year Base Rate 0-2 Tgals 3-8 Tgals 9-15 Tgals 16-35 Tgals >35 Tgals FY2017-18 $11.75 $3.58 $4.51 $5.08 $5.61 $6.21 FY2018-19 $12.50 $3.88 $4.81 $5.38 $5.91 $6.51 FY2019-20 $12.75 $4.07 $5.00 $5.57 $6.10 $6.70 FY2020-21 $12.75 $4.21 $5.14 $5.71 $6.24 $6.84 FY2021-22 $12.75 $4.21 $5.14 $5.71 $6.24 $6.84 FY2022-23 $13.75 $4.77 $5.70 $6.27 $6.80 $7.40 FY2023-24 $14.75 $5.35 $6.28 $6.85 $7.38 $7.98 FY2024-25 $14.75 $5.67 $6.60 $7.17 $7.70 $8.30 FY2025-26 $15.75 $6.14 $7.07 $7.64 $8.17 $8.77 FY2026-27 Proposed 16.75 6.59 7.52 8.09 8.62 9.22 WASTEWATER DRAINAGE FEE 90% of Metered Lot Less Year Base Rate Water Year Than 5 Acres FY2017-18 $10.50 $3.98 FY2017-18 $2.75 FY2018-19 $10.75 $4.27 FY2018-19 $2.75 FY2019-20 $11.00 $4.29 FY2019-20 $2.75 FY2020-21 $11.00 $4.34 FY2020-21 $2.75 FY2021-22 $11.00 $4.34 FY2021-22 $3.00 FY2022-23 $12.00 $4.53 FY2022-23 $3.00 FY2023-24 $13.00 $4.99 FY2023-24 $3.00 FY2024-25 $13.00 $5.35 FY2024-25 $3.75 FY2025-26 $14.00 $5.89 FY2025-26 $4.25 FY2026-27 FY2026-27 Proposed $15.00 $6.06 Proposed $4.25 611.1 SANITATION AND RECYCLING COMPARISON OF SERVICE AND RATES CITY COST OF SANITATION* BAGS OR CANS BULK PICKUP COST OF RECYCLING* BEDFORD $11.04 Either 2 days/wk. $5.18 Recycling once GRAPEVINE $19.25 Can Bi-Weekly Included N . R. HILLS $21.13 Either 2 days/wk. Included Senior $20.23 COLLEYVILLE $24.82 Either 2 days/wk. Included HURST $10.47 Either 2 days/wk. $5.17 AVERAGE $17.82 $5.18 2 days/wk. EULESS $12.45 Either Recycling once $2.26 *Rates as of 2026 5-9 DRAINAGE UTILITY CHARGE RESIDENTIAL MONTHLY RATE COMPARISON - Bedford $5.00 Grapevine $4.00 North Richland Hills $6.31 Colleyville $14.00 Hurst $5.06 AVERAGE $6.87 Euless $4.25 Rates as of 2026 COMMERCIAL MONTHLY RATE COMPARISON Bedford $64.95 Grapevine $27.20 North Richland Hills $28.25 Colleyville $48.80 Hurst $65.34 AVERAGE $46.91 Euless $40.00 Commercial Rates are based on 1 impervious acre. ^This comparison shows a generalized rate. Please see individual City Ordinances for actual amount and runoff coefficient reductions. bsul COMPARATIVE RATES WATER CITY MINIMUM BILL WATER RATE 3,000 GALLONS 8,000 GALLONS 12,000 GALLONS 15,000 GALLONS 20,000 GALLONS BEDFORD - NON -SENIOR $22.36 5.86/ gals $39.94 $69.24 $92.68 $110.26 $146.91 7.33/ 15-30 gals SENIOR $20.12 5.86/ gals $37.70 $67.00 $90.44 $108.02 $137.32 GRAPEVINE' $17.88 6.68/>2 gals $24.56 $57.96 $84.68 $104.72 $138.12 N. R. HILLS' $17.50 4.65tgal/ from 2-22.44 gals $32.83 $73.88 $106.72 $131.35 $172.40 4.74 tgal > 22.44 gals plus 3.56/tgal pass thru rate COLLEYVILLE $18.24 6.46/gals $37.62 $69.92 $95.76 $115.14 $147.44 HURST $20.52 8.24/>2 gals $28.76 $69.96 $102.92 $127.64 $168.84 AVERAGE $19.30 6.38/gals $32.74 $68.19 $96.55 $117.82 $154.74 EULESS $16.75 6.59 / 0-2 gals $37.45 $75.05 $107.41 $131.68 $174.78 7.52 / 3-8 gals 8.09 / 9-15 gals 8.62 / 16-35 gals 9.22/ > 35 gals EULESS w/rebate $16.75 $35.20 $69.05 $98.41 $120.43 $174.78 'Minimum bill includes first 2,000 gallons of usage. Rates as of 2026. WASTEWATER MINIMUM WASTEWATER WATER CONSUMPTION 3,000 8,000 12,000 15,000 20,000 CITY BILL RATE GALLONS GALLONS GALLONS GALLONS GALLONS BEDFORD - NON-SENIOR4 $17.57 5.00/gals $32.57 $57.57 $77.57 $77.57 $77.57 SENIOR $15.81 5.00/gals $30.81 $55.81 $75.81 $75.81 $75.81 GRAPEVINE $14.99 6.27/> 2 gals $21.26 $52.61 $77.69 $96.50 $96.50 N. R. HILLS3 $11.00 5.68/gals $28.04 $56.44 $79.16 $96.20 $117.22 COLLEYVILLE5 $15.49 4.65/gals $29.44 $52.69 $71.29 $85.24 $108.49 HURST4 $14.84 4.76/gals $29.12 $52.92 $71.96 $86.24 $110.04 AVERAGE $14.78 5.27/gals $28.09 $54.45 $75.53 $88.35 $101.96 EULESS' $15.00 6.06/gals $31.36 1 $58.63 1 $80.45 1 $87.72 $87.72 'Wastewater charge is based on 90% of metered water and shall not exceed 12,000 gallons of wastewater treated. 2Capped at 15,000 gallons. 3Volume charge based on average water use during winter quarter and is capped at 18,700 gallons. 4Capped at 12,000 gallons. 5Volume based on Dec, Jan, Feb average, if no average available 9K gallons will be charged 115§1 Utility Bill Comparison CITY WATER (8 tgals) WASTEWATER (8 tgals) DRAINAGE SANITATION RECYCLING TOTAL BILL BEDFORD $69.24 $57.57 $5.00 $11.04 $5.18 $148.03 GRAPEVINE $57.96 $52.61 $4.00 $19.25 INCLUDED $133.82 N . R. HILLS $73.88 $56.44 $6.31 $21.13 INCLUDED $157.76 COLLEYVILLE $69.92 $52.69 $14.00 $24.82 INCLUDED $161.43 HURST $69.96 $52.92 $5.06 $10.47 $5.17 $143.58 AVERAGE $68.19 $54.45 $6.87 $17.34 $5.18 $152.03 EULESS proposed w/ rebate $75.05 $58.63 $4.25 $12.45 $2.26 $152.64 All comparison cities are based on current year rates. 5-12