HomeMy WebLinkAboutCity of Euless Annual Operating Budget (updated) FY2016
Annual Operating Budget
Fiscal Year Ending September 30, 2016
201 North Ector Drive Euless, Texas 76039
www.eulesstx.gov
City of Euless, Texas
Fiscal Year 2015-2016
Budget Cover Page
August 25, 2015
This budget will raise more revenue from property taxes than last year's budget by
an amount of $332,205, which is a 2.49 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 $124,072.
The members of the governing body voted on the budget as follows:
FOR: Mayor Linda Martin Mayor Pro Tem Tim Stinneford
Council Member Jeremy Tompkins Council Member Eddie Price
Council Member Linda Eilenfeldt Council Member Harry Zimmer
Council Member Perry Bynum
AGAINST:
PRESENT and not voting:
ABSENT:
Property Tax Rate Comparison
2015-2016 2014-2015
Property Tax Rate: $0.467500/100 $0.467500/100
Effective Tax Rate: $0.458926/100 $0.451701/100
Effective Maintenance & Operations Tax Rate: $0.353999/100 $0.343535/100
Rollback Tax Rate: $0.489461/100 $0.480013/100
Debt Rate: $0.100929/100 $0.102995/100
Total debt obligation for the City of Euless, Texas secured by property taxes:
$35,340,000
CITY OF EULESS
FISCAL YEAR 2015-2016
LINDA MARTIN, MAYOR
Tim Stinneford, Council Member – Place One, Mayor Pro Tem
Jeremy Tompkins, Council Member – Place Two
Eddie Price, Council Member – Place Three
Linda Eilenfeldt, Council Member – Place Four
Harry Zimmer, Council Member – Place Five
Perry Bynum, Council Member – Place Six
Loretta Getchell, City Manager
Bob Freeman, Deputy City Manager
Chris Barker, Assistant City Manager
The Government Finance Officers Association of the United States and Canada (GFOA) presented a
Distinguished Budget Presentation Award to the City of Euless, Texas for its annual budget for the
fiscal year beginning October 1, 2014. In order to receive this award, a governmental unit must publish
a budget document that meets program criteria as a policy document, as a financial plan, and as a
communication device. This award is valid for a period of one year only. We believe our current
budget continues to conform to program requirements, and we are submitting it to GFOA to
determine its eligibility for another award.
*As of June 10, 2015
2015
B O A R D S & C O M M I S S I O N S
Animal Shelter Advisory Board (2)
Dr. Susan Read Michelle Watson
Council Member Perry Bynum
Civil Service Commission (3)
Carla Shields John Deithloff
Bobby Baker
Crime Control & Prevention District (3)
Ron Shields Vacant Iris Elliott
Council Member Eddie Price
Council Member Perry Bynum
Council Member Linda Eilenfeldt
Council Member Jeremy Tompkins
Euless Development Corporation (3)
Sonja Adams Wayne Marrs
Carmen Deithloff
Mayor Linda Martin
Mayor Pro Tem Tim Stinneford
Council Member Jeremy Tompkins
Council Member Linda Eilenfeldt
Historical Preservation Committee (39)
Gary Barnhill Jan Bellamy-Genee Leah Bennett
Perry Brockmeyer Doris Brown Dan Burger
Michele Burger Bill Byers Joe Cannon
Weldon Cannon Barbara Collier Iris Elliott
Susan Ellis Gary Fieldsend Betty Fuller
Beth Gathings James Gathings Bill Golden
Leon Hogg Norma Keplinger Norma Lively
Marilyn Long Don Martin David Massey
Veva Lou Massey Shirley Mercer Donna Moore
Robert Nail Gary Parker Helen Payton
Mary Lib Saleh Corey Stack Faye Stinneford
Peggy Vandiver Helen Voss Joyce Wallace
Glenn Walker Andy Weinzapfel Mavy T. Wright
Industrial Development Authority
Mayor Linda Martin
Council Member Eddie Price
Mayor Pro Tem Tim Stinneford
Council Member Jeremy Tompkins
Council Member Perry Bynum
Council Member Linda Eilenfeldt
VACANT
Housing and Structure Board
Robert Wooldridge Clarence Moore
VACANT Ruby Anne Crites
Charles Cinquemani Paul Kuhar, Alt.1
Ron Young, Alt 2
Library Board (8)
Allan Gibbs Marcia Brown
Mike McGehee Christopher McAllister
Barney Snitz Loretta Doty
Carol Kveck, Alt. 1 Jim Hamilton, Alt. 2
Parks and Leisure Services Board (7)
Eric Owens John Raab
Randy Jones Steve Doty
Roger Sickler Tiffany Smith
Jason Reyes, Alt. 1 Salman Bhojani, Alt. 2 Planning and Zoning Commission (7)
George Zahn Kenny Olmstead
LuAnn Portugal Richard McNeese
Ronald Dunckel Steve Ellis
David Brown
Tax Increment Reinvestment Zone #3
Carolyn Sims – Tarrant Cty Prcnt 3 Administrator
Scott Rule – Vice President, JPS Health Network
Mark McClendon – Staff Liaison, TCC District
Mayor Linda Martin
Council Member Linda Eilenfeldt
Mayor Pro Tem Tim Stinneford
Council Member Eddie Price
Zoning Board of Adjustment (6)
Robert Wooldridge Clarence Moore
VACANT Ruby Anne Crites
Charles Cinquemani Paul Kuhar, Alt. 1
Ron Young, Alt. 2
HEB Teen Court Advisory Board (2)
VACANT Renu Sloan
Amy Powell, Alt.
Liaison- Council Member Eddie Price
Other Appointments
CITY HEALTH AUTHORITY
Robert Tafel, M.D.
NORTH CENTRAL TEXAS COUNCIL OF
GOVERNMENTS (NCTCOG)
Mayor Linda Martin
HURST EULESS BEDFORD ISD LIAISON
Council Member Jeremy Tompkins
GRAPEVINE/COLLEYVILLE ISD LIAISON
Council Member Harry Zimmer
HURST-EULESS-BEDFORD ECONOMIC DEVELOPMENT
FOUNDATION
Council Member Linda Eilenfeldt
84 CITIZEN BOARD MEMBERS
TABLE OF CONTENTS
FY2015-2016 OPERATING BUDGET
TITLE DESCRIPTION PAGE
COVER PAGE
TAX BUDGET COVER
CITY OFFICIALS
BUDGET AWARD
BOARDS AND COMMISSIONS
TABLE OF CONTENTS
BUDGET MESSAGE City Manager's message highlighting major accomplishments i-xvi
COMBINED SUMMARY OF REVENUES &
EXPENDITURES, AND CHANGES IN FUND
BALANCE
Consolidated statement of revenues, expenditures and
changes in fund balance for all funds with appropriations with
comparison to prior year
xvii-xviii
BUDGET SECTION I
LETTER OF TRANSMITTAL FOR PROPOSED
BUDGET
1-6
EXECUTIVE SUMMARIES 7-9
FUND BALANCE SUMMARIES Summary of operating and capital funds 10-15
WHERE DOES THE MONEY COME FROM? Listing of all operational funds, with pie charts illustrating
proportion of each to the total income
16
WHERE DOES THE MONEY GO? Listing of all operational funds, with pie charts illustrating
proportion of each to the total expenditures
17
GENERAL FUND REVENUE Listing of revenue sources, with pie chart showing proportion
of each to total revenues
18
TAX RATE SCENARIOS 19
GENERAL FUND EXPENDITURES Details of departmental expenditures plus pie chart 20
WATER & WASTEWATER REVENUE Details and pie chart showing sources of revenues in the
water & wastewater fund
21
WATER & WASTEWATER EXPENDITURES Details and pie chart showing expenditures in this fund 22
ALL OTHER ENTERPRISE OPERATING
FUNDS
Summary of budgets for other enterprise funds, revenues and
expenditures
23
SPECIAL REVENUE OPERATING FUNDS Summary of budgets for special revenue, revenues and
expenditures
24-25
INTERNAL SERVICE OPERATING FUNDS Summary of budgets for internal service funds, revenues and
expenditures
26
DEBT SERVICE OPERATING FUNDS Summary of budgets for debt service funds, revenues and
expenditures
27
PERSONNEL COUNTS Personnel statistics by departments and funds 28
BOND INDEBTEDNESS Summary of Outstanding Bond Indebtedness and Proposed
Bond Indebtedness
29
CAPITAL & SUPPLEMENTAL EXPENSES &
FUNDING
Detail of Capital & Supplemental items requested 30-32
SUPPLEMENTARY DATA SECTION II
INTRODUCTION 34
WELCOME A look at the City of Euless - brief physical description of the
area
35-38
MISSION STATEMENT 39
FISCAL YEAR 2015-2016 GOALS MATRIX 40
GOALS & OBJECTIVES 41
ACCOMPLISHMENTS Highlights of accomplishments for FY15 42-45
RESIDENTIAL MONTHLY SERVICE
CHARGES/KEY FISCAL POINTS
Summary of utility charges, and key fiscal points 46
ORGANIZATIONAL CHART 47
BUDGET PROCESS Excerpts from City ordinance outlining major guidelines and
chronology
48-50
BUDGET SCHEDULE 51
EXCERPTS FROM CITY CHARTER Reproduction of portions of City of Euless charter pertaining
to finance
52-53
FISCAL POLICIES Fiscal policies adopted by City council applicable to all funds 54-60
GENERAL FUND 61
GENERAL FUND SUMMARY 62
GENERAL FUND REVENUES Listing of revenue sources, with pie chart showing proportion
of each to total revenues
63
GENERAL FUND REVENUE ASSUMPTIONS Assumptions utilized for FY2016 budget 64
GENERAL FUND MULTI-YEAR ANALYSIS General fund five-year analysis 65
PROPERTY TAXES Detail of property tax revenue and history of tax rate
distribution
66
GENERAL FUND EXPENDITURES Details of departmental expenditures plus pie chart 67
CITY ADMINISTRATION All summaries include expenditure history, department goals,
program highlights and major budgetary and operational
trends, in addition to actual budget amounts
68-69
FINANCE DEPARTMENT 70-71
MUNICIPAL COURT 72-73
POLICE DEPARTMENT 74-75
FIRE DEPARTMENT 76-77
ADMINISTRATIVE SERVICES DEPARTMENT 78-79
PLANNING & DEVELOPMENT
DEPARTMENT
80-81
PARKS & COMMUNITY SERVICES
DEPARTMENT
82-83
PUBLIC WORKS DEPARTMENT 84-85
NON-DEPARTMENTAL 86-87
ENTERPRISE FUNDS 88
ENTERPRISE FUND SUMMARY 89
WATER & WASTEWATER REVENUES Details and pie chart showing sources of revenues in the
water & wastewater fund
90
WATER & WASTEWATER REVENUE
ASSUMPTIONS
Assumptions utilized for FY2016 budget 91
WATER & WASTEWATER EXPENDITURES Details and pie chart showing expenditures in this fund 92
FINANCE DEPARTMENT All summaries include expenditure history, fund or
department goals, program highlights and major budgetary
and operational trends, in addition to actual budget amounts
93-94
PUBLIC WORKS DEPARTMENT 95-96
NON-DEPARTMENTAL 97-98
SERVICE CENTER FUND 99-100
DRAINAGE/STORM WATER UTILITY FUND 101-102
RECREATION CLASS FUND 103-104
ARBOR DAZE FUND 105
TEXAS STAR GOLF COURSE FUND 106-107
TEXAS STAR SPORTS COMPLEX FUND 108-109
SPECIAL REVENUE FUNDS 110
SPECIAL REVENUE FUNDS SUMMARY 111
HOTEL OCCUPANCY TAX FUND All summaries include expenditure history, fund goals,
program highlights and major budgetary and operational
trends, in addition to actual budget amounts
112
EULESS DEVELOPMENT CORPORATION
FUND
113-114
CRIME CONTROL AND PREVENTION
DISTRICT FUND
115
CAR RENTAL TAX FUND 116
INTERNAL SERVICE FUNDS 117
INTERNAL SERVICE FUND SUMMARY 118
VEHICLE/EQUIPMENT REPLACEMENT
FUND
119
INSURANCE/BENEFITS FUND 120-121
RISK FUND 122-123
CAPITAL IMPROVEMENTS 124
CAPITAL PROJECTS FUND SUMMARY 125
CAPITAL IMPROVEMENTS PROGRAM Definitions and descriptions 126
CAPITAL IMPROVEMENT PROGRAM
POLICY
Statement of purpose, scope, responsibility and types of
plans, guidelines for classifying projects, definitions and
procedures for capital improvement projects
127-129
CURRENT CAPITAL PROJECTS FUNDS Brief description of various capital improvement funds 130
CAPITAL IMPROVEMENT PROGRAM Brief description of the capital improvement program 131
FUND BALANCE SUMMARY Summary of capital improvement funds 132-134
PROPOSED & UNFUNDED – SORTED BY
TYPE
Summary of proposed projects with estimated costs and
proposed method of financing
135-138
SUMMARY OF FUNDED PROJECTS Summary of appropriations and amendments, extensions,
and estimated project costs upon completion
139-140
DEBT 141
DEBT FUNDS SUMMARY 142
DEBT RESERVE FUNDS SUMMARY 143
INTRODUCTION TO DEBT 144-145
ANNUAL DEBT SERVICE Graph summarizing total annual debt service requirements 146
GENERAL OBLIGATION & C.O. BONDS
COMPOSITION OF DEBT SERVICE
Graph summarizing the general obligation and C.O bonds 147
GENERAL OBLIGATION REFUNDING
BONDS, SERIES 2011
Debt service schedules 148
TAX & WATERWORKS & SEWER SYSTEM
REVENUE CERTIFICATES OF OBLIGATION,
SERIES 2011
Debt service schedules 149
TAX & WATERWORKS & SEWER SYSTEM
REVENUE CERTIFICATES OF OBLIGATION,
SERIES 2011
Debt service schedules 150
GENERAL OBLIGATION REFUNDING
SERIES, 2012
Debt service schedules 151
GENERAL OBLIGATION REFUNDING
BONDS, SERIES 2012A
Debt service schedules 152
GENERAL OBLIGATION REFUNDING
BONDS, SERIES 2014
Debt service schedules 153
TAX & WATERWORKS & SEWER SYSTEM
REVENUE CERTIFICATES OF OBLIGATION,
SERIES 2014
Debt service schedules 154
TAXABLE G.O.’S (SELF SUPPORTING)
COMPOSITION OF DEBT SERVICE
Graph summarizing debt service requirements 155
GENERAL OBLIGATION REFUNDING
BONDS, SERIES 2010
Debt service schedules 156
GOLF / SOFTBALL REFUNDING BONDS Graph summarizing debt service requirements 157
GENERAL OBLIGATION REFUNDING
BONDS, SERIES 2012A GOLF
Debt service schedules 158
GENERAL OBLIGATION REFUNDING
BONDS, SERIES 2012A SOFTBALL
Debt service schedules 159
W&WW REV BONDS COMPOSITION OF
DEBT SERVICE
Graph summarizing debt service requirements 160
WATERWORKS AND SEWER SYSTEM
REVENUE REFUNDING BONDS, SERIES
2012
Debt service schedules 161
WATERWORKS AND SEWER SYSTEM
REVENUE REFUNDING BONDS, SERIES
2013
Debt service schedules 162
WATERWORKS AND SEWER SYSTEM
REVENUE REFUNDING BONDS, SERIES
2015A
Debt service schedules 163
WATERWORKS AND SEWER SYSTEM
REVENUE REFUNDING BONDS, SERIES
2015B
Debt service schedules 164
SALES TAX REVENUE BOND COMPOSITION
OF DEBT SERVICE
Graph summarizing debt service requirements 165
EULESS DEVELOPMENT CORPORATION,
SALES TAX REVENUE REFUNDING BONDS,
SERIES 2012
Debt service schedules 166
APPENDICES 167
HUMAN RESOURCES Appendix A
PERSONNEL COUNTS BY FUND Personnel counts by fund 169
PERSONNEL COUNTS BY DIVISION Full-time by department and division 170-171
FINANCIAL TERMINOLOGY Appendix B
BASIS OF ACCOUNTING AND BUDGETING 173
FUND RELATIONSHIPS Brief description of funds, their purpose and relationship to
other funds
174-175
FUND STRUCTURE Graphical representation of City funds 176
GLOSSARY OF TERMS 177-182
ORDINANCES Appendix C
BUDGET ORDINANCE 184-
188
TAX RATE ORDINANCE 189-192
TAX ROLL ORDINANCE 193-194
MULTI-YEAR FINANCIAL PLAN Appendix D
MULTI-YEAR FINANCIAL PLAN Brief description of assumptions and procedures used in the
multi-year financial plan
196-200
GENERAL FUND EXECUTIVE SUMMARY Highlights assumptions made in the 5-year general fund
operating plan
201
GENERAL FUND Five-year financial plan 202
GENERAL FUND REVENUE ASSUMPTIONS Assumptions utilized for 5-year financial plan 203
GENERAL OBLIGATION DEBT SERVICE Five-year financial plan 204
HALF CENT SALES TAX FUND Five-year financial plan 205
HALF CENT SALES TAX DEBT SERVICE AND
DEBT RESERVE FUNDS
Five-year financial plan 206
CRIME CONTROL & PREVENTION DISTRICT
FUND
Five-year financial plan 207
CAR RENTAL TAX FUND Five-year financial plan 208
WATER & WASTEWATER EXECUTIVE
SUMMARY
Highlights assumptions made in the 5-year water &
wastewater operating plan
209
WATER & WASTEWATER FUND Five-year financial plan 210
WATER & WASTEWATER REVENUE
ASSUMPTIONS
Assumptions utilized for 5-year operating plan 211
WATER & WASTEWATER DEBT SERVICE
FUND
Five-year financial plan 212
DRAINAGE UTILITY FUND Five-year financial plan 213
SERVICE CENTER FUND Five-year financial plan 214
GOLF COURSE FUND Five-year financial plan 215
TEXAS STAR SPORTS COMPLEX Five-year financial plan 216
EQUIPMENT REPLACEMENT FUND Five-year financial plan 217
HEALTH INSURANCE FUND Five-year financial plan 218
OTHER INFORMATION Includes supplemental request, capital requests and fleet
transfer schedule
219-228
i
October 1, 2015
Honorable Mayor Linda Martin
City Council:
Tim Stinneford, Place One, Mayor Pro Tem
Jeremy Tompkins, Place Two
Eddie Price, Place Three
Linda Eilenfeldt, Place Four
Harry Zimmer, Place Five
Perry Bynum, Place Six
In accordance with requirements of State law and the City of Euless' Home Rule Charter, the City of Euless,
Texas Annual Operating and Capital budgets for the fiscal year beginning October 1, 2015 and ending
September 30, 2016 are presented.
The FY2015-16 budget, as presented, continues to provide quality services to citizens, customers, and
community partners. The City of Euless has achieved many accomplishments over the last year. This
budget reflects the positive financial condition of the City and meets the City’s mission to:
Provide our citizens the most efficient services possible to protect and enhance
the quality of life through planning and visionary leadership.
The City accomplishes this mission through the utilization of sound fiscal policy directives, a conservative
approach in revenue and expenditure forecasting and a continued effort to develop and enhance revenue
sources. For FY2015-16, the City’s budget provides for continued programs and services, while
maintaining the tax rate at $0.4675 per $100 valuation. Several factors continue to ensure the strength of
the City’s budget, including:
Strategic planning for realization of long-term as well as short-term goals,
Fiscal management to monitor revenues, expenditures, and economic conditions to identify and
address risks,
The quarter cent (¼¢) sales tax for crime control and prevention purposes which funds several
public safety positions,
The half cent (½¢) sales tax which provides funding for economic development, library and park
projects,
Net growth in residential and commercial property valuations over the past decade, and
Conservative sales tax revenue budgeting practices.
FY2014-15 ACCOMPLISHMENTS
The accomplishments highlighted below reflect the City’s achievement of several stated goals:
ii
Promote a culture that instills a “sense of community,” builds confidence and promotes
harmony between citizens, elected officials and City staff; specifically, the City held several
town hall meetings, a water conservation forum, various neighborhood meetings, quarterly Tongan
Community Committee meetings, and participated in several national night out events, as well as,
many community events throughout the year to encourage open dialogue between residents,
elected officials and City staff regarding needs within the community. The City participated with 6
Stones Mission Network in a variety of events to benefit the citizens of the community.
Continue the long-standing emphasis on providing a safe community through quality Public
Safety and Health Services; specifically, the Fire Department maintained a Class 1 ISO
(Insurance Service Organization) rating. This allows both commercial businesses and residents to
benefit financially from decreased fire insurance premiums. The Euless Police Department
continued to reach out to the community through its neighborhood programs and proactive
strategies designed to create interest and participation in making this community a safe place to
live, work and play. The Police Department continued to emphasize traffic programs designed to
provide safe roadways through the commercial motor vehicle inspections, DWI enforcement and
traffic compliance initiatives. Code Compliance Officers continued to work with home owners,
business owners and apartment communities to ensure compliance with safety standards and
address quality of life issues.
Employ high quality, professional, service-oriented personnel by providing a competitive
salary and benefit structure for City employees; specifically, the FY2014-15 operating budget
included a 3.25% merit based salary increase for exempt employees and a 3.25% movement in
the pay plan and continuation of a step plan for non-exempt and public safety employees.
Provide excellent and efficient services to citizens; specifically, our departments continue to
provide quality service and programs to the citizens of Euless, serving approximately 144 citizens
for every full-time funded position. This is one of the lowest employee per capita ratios of any of
our surrounding cities. Although the City’s staffing levels declined due to the recession, the City
continues to streamline several processes to provide more efficient and convenient services to
citizens. The City has increased the convenience to citizens by offering 24 hour online services,
including citation payments, utility bill payments, animal registration, City maps, and an employment
application system. In addition, citizens have online access to sign up for recreation classes, apply
for garage sale permits and search the library catalogs. The City also implemented Access Euless
which is designed to provide our residents, businesses, and visitors with a Virtual City Hall, giving
them the opportunity to access City Hall 24 hours a day, 7 days a week, 365 days a year from the
comfort of their own home. This system is also available for iPhone and Android users.
Seek grant funding for qualified projects; specifically, the Police Department continued to
receive overtime grants for DWI and traffic enforcement programs. The Police Department is also
seeking grant funding for body cameras. The Public Works & Engineering Department once again
participated in the Community Development Block Grant program with Tarrant County and received
funding for installation of sidewalk accessibility ramps located throughout the city, and infrastructure
improvements in qualified areas. Staff also participated in the application process and received
grant funding for various pieces of equipment as well as the city wide meter replacement project
and Phase 2 of the Reclaimed Water project. The Parks and Community Services Department
was awarded grant funding for the Glade Parks Trail Connection from the North Central Texas
Council of Governments Transportation Alternatives Program. This trail will connect the existing
trail system to the City of Colleyville’s trail system by going under State Highway 121 through the
Glade Parks development to Heritage Road. The Parks and Community Services Department also
was awarded grant funds from the Texas Department of Transportation for the Green Ribbon
Landscaping Project on Bear Creek Parkway.
Maintain quality infrastructure improvements by constructing municipal facilities and
infrastructure improvements in accordance with the Capital Improvement Plan; specifically,
the City continued the annual street overlay, ADA improvements, street light and sidewalk
iii
maintenance programs. Additionally, the City completed street improvements on Cullum Drive,
wastewater line relocation for Phase 1 of State Highway 183 construction, wastewater line
replacement at Denton Drive and water line replacement at El Camino Real.
Promote the continued investment in the community with new residential and commercial
development while focusing on reinvestment of existing properties; , the City continued the
apartment inspection program which has resulted in immediately recognizable capital reinvestment
in many of the apartment communities throughout the City, thus improving residents’ housing
livability, community aesthetics, and preserving property values.
During 2015, the City processed 158 new residential housing permits totaling approximately $58.6
million in new residential development. There are twelve (12) active subdivisions in the City of
Euless, with 383 platted lots remaining. There are several new subdivisions coming on line as well
in the next 12 months. Lennar Homes will have four (4) subdivisions under construction in the
RiverWalk mixed use development, including the 206 lot Dominion subdivision at the northwest
corner of S.H. 360 and Airport Freeway. K Hovnanian will continue building in their 127 lot
subdivision within the 200 acre Glade Parks mixed use development on the west side of State
Highway 121, south of Super Target. Local builder Bloomfield Homes has several smaller infield
subdivisions under development.
During 2015, the City also processed 19 new commercial permits with a valuation of $13.3 million.
The commercial development activity is geographically dispersed throughout the community and
can be found in multiple sectors, including light assembly, manufacturing, wholesale distribution,
construction equipment sales and leasing, and retail. The Glade Parks development represents the
overwhelming amount of the total square footage under construction.
Promote a long-range Community Revitalization Plan; specifically, the City continued its
partnership with Tarrant County, local churches and the cities of Hurst and Bedford to renovate
qualifying homes in the community through the Community Powered Revitalization Program. With
the help of volunteers, churches, non-profit organizations, and local businesses, the City completed
more than 20 home renovations in Euless during 2015. This program continues to grow and
revitalize the community by helping struggling homeowners with necessary home repairs which
ultimately increases home value. Additionally, the City continues to seek opportunities to partner
with developers to revitalize aging properties.
Provide quality leisure opportunities for Euless citizens of all ages; specifically, the City offers
an outdoor and indoor aquatics facility at the Euless Family Life Center. The outdoor facility
features a leisure pool, slides, aqua play features, shade structures, and a lazy river and has had
over 120,000 visitors since opening. The indoor portion features a lap pool, therapy pool, and water
slides and has had nearly 13,000 visitors of all ages since opening. The Learn to Swim program
has nearly tripled in participation numbers in just over a year and the number of water based
recreation programs offered has more than quadrupled in the number of classes offered and
participation numbers. In FY2015, the library introduced technology into early literacy classes for
a more engaging experience, with the addition of tablets and educational apps. They expanded
elementary-age STEAM after-school classes to enrich children’s learning. Attendance increased
at teen events due to a re-vamped slate of activities. For adults, the library launched new digital
audiobook and streaming media services to supplement the book collection. The library continues
to expand its social media presence to reach new and existing patrons. The City continues to
provide high-quality free cultural and educational events each month that appeal to all ages.
Euless strives to “enhance the quality of life” for citizens. The initiatives shown symbolize the City’s
commitment to enhance the quality of life for residents. As the next fiscal year begins, the budget serves
as the blueprint to achieve the goals and meet the mission as set forth by the City Council.
iv
BUDGET GUIDANCE
The FY2015-16 budget is a culmination of several months of intensive effort involving the City Council, all
departments and staff. Beginning in early spring, the City staff began working on a budget that would meet
the mission, vision, and objectives set forth by the City Council. In July, a preliminary budget was submitted
to the City Council and was available online for citizen review. A final budget was submitted and adopted
by the City Council in August. This budget document represents the final results from all their hard work.
Preparing the budget for FY2015-16 required careful consideration of all revenues and expenditures. As
we prepared this budget, the primary concerns were continuing all existing services for our citizens,
maintaining appropriate staffing levels, and maintaining reserve levels in accordance with the City’s fiscal
policies. Although the City has seen improvements in many revenue sources, the City maintained a
conservative approach when forecasting both revenues and expenditures. Many of the safeguards put in
place to protect the City from financial instability during the economic downturn were carried forward into
the new fiscal year. These include maintaining some unfilled positions, limiting capital purchases, and
holding discretionary spending. However, as the new fiscal year begins, the City’s budget maintains the
services and programs that Euless citizens have come to enjoy.
The City maintains a strong property tax base; healthy reserves; innovative leadership; strong community
partners; and excellent City services. Although retail growth over the last several years has increased the
sales tax base, this revenue source is highly volatile and creates budgetary pressure during slower
economic periods.
The City’s conservative approach to revenue projections is important in maintaining a strong financial
position. The City’s future remains optimistic due in large part to the visionary leadership of the Mayor and
City Council. The City will continue to provide award-winning programs and excellent services to citizens.
As resources allow, service enhancements may also be initiated. With the help of community partners
such as citizens, businesses, volunteers, Tarrant County, DFW Airport, the school districts, neighboring
cities, and the loyal and dedicated employees of Euless, the City can capitalize on opportunities and
continue to build a vibrant community.
GOALS AND OBJECTIVES
The FY2015-16 budget continues to reflect the City Council’s conservative fiscal policy direction. The
major short-term objectives of the budget process each year are to: 1) continue all existing services for
citizens; 2) maintain a competitive employee compensation package; 3) preserve appropriate reserve
levels in accordance with the City’s fiscal policies on pages 54-60; 4) identify cost saving measures; 5)
provide funding to implement the City Council’s strategic plans while considering the impact on the City’s
tax rate; and 6) provide for appropriate levels of staffing as shown in the following table.
Multi-Year Full-Time Staffing Levels
FY14 FY15 FY15 FY16
Actual Budgeted Estimated Proposed
General Fund-FT 263.25 265.25 263.75 266.25
Enterprise-FT 65.75 67.75 67.25 67.75
Special Revenue-FT 42.5 45.5 45.5 44.5
Internal Service-FT 1.5 1.5 1.5 1.5
Total-FT 373 380 378 380
The approved FY2015-16 budget meets the objectives stated above by providing:
v
Continuation of all current programs and services for citizens,
Funding to continue a step pay plan for all non-exempt and public safety employees, a 3.25% merit
based salary increase for exempt employees and a 3.25% movement in the pay plan for non-exempt
employees and public safety personnel,
Reserve levels which meet or exceed requirements established in the fiscal policy. Per these fiscal
policies, surpluses in excess of the minimum required reserve may be used, when needed, to cash flow
capital equipment purchases and capital improvement projects to limit debt issuance, and
An unchanged property tax rate of $0.4675 per $100 of assessed valuation for FY2015-16. This was
accomplished by holding departmental expenditures, utilizing a portion of the short-term motor vehicle
tax, and limiting the issuance of debt.
GENERAL FUND REVENUES
The General Fund resources are proposed at $39,766,283, which includes $37,355,090 in revenues and
$2,411,193 of budgeted fund balance drawdown. The City’s fiscal policies provide for a General Fund
reserve equal to between 30 and 60 days of working capital. At no time shall the reserve fall below 8.2%
of the General Fund expenditure budget (i.e. 30-day level). The current reserve is maintained at 60 days
which equates to approximately 16.4% of next year’s budgeted expenditures. In order to minimize debt
issuance, the City has chosen to cash flow capital expenditures from excess reserves when available. As
shown on page 10, the recommended reserve level for FY2015-16 is $6,139,574. The estimated beginning
fund balance is $8,919,644, leaving $2,780,070, to fund the budgeted drawdown mentioned above.
Proposed revenue for FY2015-16 assumes overall growth of 5% from the FY2014-15 original budget.
Revenues were projected based on economic forecasting and utilization of trending techniques. This
methodology has proven to be successful for the City in the past.
Funding of the City’s General Fund operations is derived from six (6) major revenue categories which
include sales taxes, property taxes, gross receipts taxes, licenses and permits, fines and fees, and
intergovernmental transfers. Each of these revenue sources is detailed as follows with a brief description
of how internal and external factors affect each revenue amount.
Sales Tax Revenues
Revenue collected from sales taxes is the largest component of the General Fund. Over the last few years
property taxes have exceeded sales tax collections. Estimates for FY2014-15 and projections for FY2015-
16 are to collect more dollars from sales tax than property taxes. Sales taxes in the General Fund account
for 32% of total revenues. Sales tax receipts are the result of a tax levy on the sale of goods and services
within the City as authorized by the State of Texas. The sales tax rate for the City of Euless is 8.25¢. Of
this amount, the State receives 6.25¢ and
the City receives 2¢. Of the City’s portion,
the General Fund receives 1.25¢ which
includes a ¼¢ for property tax relief. In
addition in 1995, the citizens of Euless
voted to levy an additional ¼¢ sales tax for
the Crime Control and Prevention District
(CCPD) and in 1993 a ½¢ sales tax for the
Euless Development Corporation (EDC)
which are reported as blended component
units of the City in Special Revenue
Funds. The City’s economic development
department continues to seek
development opportunities to further
diversify the sales tax base. It is the City’s
$0
$4
$8
$12
$16
2007 2008 2009 2010 2011 2012 2013 2014 2015
Est.
2016
Prop.(in millions)Total Sales Tax Collections
General EDC CCPD
vi
policy to use a conservative approach in forecasting this revenue source due to volatility and high
dependence on local economic conditions. The 1¢ General Fund sales tax is expected to generate
$9,442,356 in FY2015-16 and the ¼¢ additional sales tax for property tax relief is anticipated to generate
$2,360,589.
As the total sales tax collections chart indicates, this revenue source has grown significantly over the last
decade, which has increased the City’s risk and vulnerability to adverse changes in economic conditions.
The chart indicates that in FY2007-08, the sales tax reached a peak, at $9.0 million in the General Fund
and over $14.3 million in total. However, the City realized a sharp decline in this revenue in both FY2008-
09 and FY2009-10. For FY2015-16, total sales tax revenues are projected to increase by another 2.5%
over the previous year’s estimated revenues plus estimates for new development. This increase is based
on historical trends and continued economic growth. Projecting sales tax revenues in future years
continues to be challenging given the uncertain impact of development efforts, legislative initiatives, and
economic conditions.
General Property Taxes
The second major financial consideration that guides the development of the budget for the upcoming year
is the projection of property tax revenues. This revenue is based on information from the Certified Tax
Roll received July 25th from the Tarrant Appraisal District (TAD). After the roll is received, the tax rate is
set by the City Council based on both the debt rate required to pay annual debt service on the City’s
general bonded indebtedness and funds needed for maintenance and operations. Property taxes are
levied each October 1 on the assessed value as of the prior January 1 for all real, business, and personal
property located in the City. Assessed value represents the appraised value less applicable exemptions
authorized by the City Council. Appraised values are established by TAD at 100% of estimated market
value. Taxes are due October 1 and are delinquent after January 31. Penalty and interest are charged at
7% on delinquent taxes beginning February 1 and increase incrementally each month to 18% on July 1.
After July 1, additional interest accrues at a rate of 1% each month. These penalties and interest do not
apply to taxpayers who choose to pay their tax bill quarterly.
Certified property valuations for tax year
2015, including minimum value of property
under protest, provided to the City by TAD
totaled $3,153,297,953, an increase of
$103,008,290 from the 2014 tax roll of
$3,050,289,663. The certified roll reflects
all taxable property in the City as of
January 1, 2015. The current certified
values show an increase of 3.38% over the
prior year. Over a twenty-one year period,
property values have increased $2.18
billion and currently total $3.15 billion as
shown by the graph. The City’s adopted
tax rate is $0.4675 per $100 of assessed
valuation.
$0.97
$1.40
$2.60 $2.73 $2.65 $2.50
$2.66
$2.76 $2.86
$3.05
$3.15
0.75
1.25
1.75
2.25
2.75
3.25
3.75
1995 2000 2008 2009 2010 2011 2012 2013 2014 2015 2016Value (billions)Fiscal Year
Taxable Assessed Valuation
vii
Over the same period of time, Euless’
tax rate has declined steadily from 61.6¢
in 1995 to an adopted rate of 46.75¢ for
FY2015-16, which is flat from FY2014-
15. The property tax rate has decreased
14.85¢ over the past twenty-one years
as reflected in the graph. The City’s
willingness to lower the tax rate in strong
economic times and maintain the tax
rate during recessed economic times
has proven very beneficial to the citizens
of Euless. In addition to the tax relief
provided during this time, the City grants
exemptions for homesteads allowed by
state law and provides senior and disabled citizen exemptions. In 2004, the City established an irrevocable
tax freeze on the residential homesteads of disabled persons and residential homesteads of persons age
65 years or older.
General property tax revenues are anticipated to generate $11,332,966 (including delinquent taxes and
related penalties but not TIRZ revenues) which accounts for 31% of all General Fund revenue.
Gross Receipt Tax
Gross Receipt/Franchise Taxes are charged to utility companies for the privilege of using right-of-way
within the City. The City Council authorized a 5% charge on gas, garbage, recycling, water and
wastewater, and cable receipts. Electric utilities pay a fee based on the kilowatt hours provided to
customers within the City of Euless. Telecommunications companies remit payments based on a per line
access fee. Total gross receipt/franchise taxes are estimated at $4,440,505 which represents nearly 12%
of the General Fund revenues.
Licenses and Permit Fees
Licenses and permit fees represent 3% of General Fund revenues and include charges by the City for
certain types of operator licenses and permits for construction and other items regulated by City ordinance.
Building activity remained strong through FY2013-14 and FY2014-15. FY2015-16 is expected to decrease
slightly from these highs.
Fines and Fees
Fines and fees represent 13% of the General Fund revenues and include revenue generated from
municipal court cases, ambulance fees, jail revenues and library fees. Fines and fees are projected to
decrease from prior year original budget projections specifically in municipal court and jail revenues.
Intergovernmental Transfers
Intergovernmental transfers represent 7% of General Fund revenues which includes general and
administrative transfers from the Water and Wastewater Fund, the Drainage Fund, and the Short-term
Motor Vehicle Fund.
GENERAL FUND EXPENDITURES
General Fund operating expenditures are projected at $37,349,074, which represents an increase of 5%
from the FY2014-15 original budget excluding capital programs. This increase is primarily attributed to
rebates associated with increased revenues and the employees’ pay plan and associated benefits. The
baseline budget has also increased due to rising costs in maintenance, supplies, and utilities, as well as
increased transfers for equipment replacement. The adopted budget includes the use of excess reserves
-$0.05
$0.05
$0.15
$0.25
$0.35
$0.45
$0.55
$0.65
1995 2000 2008 2009 2010 2011 2012 2013 2014 2015 2016
Property Tax Rate History
O&M I&S
viii
in the amount of $2,411,193 to cash flow capital programs. Capital programs include funding for the City’s
computer replacement programs, career preparation programing funds with the local school district, fire
suppression and EMS equipment, continuation of the local Selective Traffic Enforcement Program (STEP),
equipment for the Euless Family Life Center, street overlay funds, and various facility maintenance items.
In addition, the FY2015-16 budget includes funding for continued technological advancements in the City’s
municipal court operations.
A breakdown of General Fund Revenues and Expenditures is graphed as follows:
In accordance with the City’s fiscal policy, all current expenditures will be paid from current revenues. The
budgeted General Fund reserve, as provided for in the fiscal policies, is equal to 60 days of working capital
which equals 16.4% of budgeted General Fund expenditures. The fund balance summary, provided on
page 10, verifies that the City has complied with this policy. Only excess reserves have been used to fund
capital needs. A detail of capital expenses can be found on page 30-32.
WATER & WASTEWATER FUND REVENUES
Resources available in the Water and Wastewater fund totaled $22,825,496, which includes $22,346,434
in revenues and $479,062 of budgeted drawdown from excess reserves. The water and wastewater
revenue projection is based on average historical consumption, with proposed increases in both water and
wastewater rates.
Budgeted water revenues are calculated utilizing a base rate of $9.75 per month for residential customers
and a variable commercial customer base rate based on meter size. In an effort to promote continued
water conservation, the City’s water rates are structured whereby customers pay a graduated volume rate
based on varying levels of monthly water consumption. The FY2015-16 budget includes an increase in
the rate for potable water consumption of 27¢ per thousand gallons on all tiers. This increase is based
upon increased costs of production including cost for water purchased from Trinity River Authority (TRA).
Total revenue projections are reduced by a rebate to single family residential customers of 15¢ per
thousand gallons used up to a maximum of 15,000 gallons per month. The City’s rate stabilization fund
will provide the resources to cover the cost of the rebates for FY2015-16.
Budgeted wastewater revenue is calculated on a base rate of $8.50 per month for all customer classes,
and a volume charge of $3.59 per 1,000 gallons of wastewater treatment up to a maximum of 12,000
gallons for residential customers. This is an increase of 26¢ per thousand gallons which is primarily related
to increased cost of collection and treatment including cost increases from TRA for wastewater treatment.
No maximum applies to commercial customers for wastewater treatment.
Property
Tax
31%
Sales Tax
32%Licenses/
Permits
3%
Franchise
Fees
12%
Fines/Fees
13%
Interest
0%
Transfers
7%
Misc.
2%
Revenues
Admin
12%
PD
33%
Fire
24%
Dev
2%
Capital
6%
Non-dept
12%PW
5%
PACS
6%
ExpendituresGeneral Fund
ix
The City’s fiscal policy requires the Water and Wastewater Fund to maintain a minimum of 45 to 75 days
working capital. The City of Euless currently maintains a 75 day reserve. As mentioned, the City has
chosen to cash flow capital expenses from excess reserve levels when available. As shown on page 13,
the recommended reserve level for the Water and Wastewater Fund is $4,569,028. The estimated
beginning working capital for FY2015-16 totals $4,942,139, leaving $373,111 to fund the budgeted
drawdown mentioned above. In addition to water and wastewater charges, this fund derives its revenues
from sanitation service, recycling, reconnection fees, inspection fees, transfer fees, late payment penalties,
and interest earnings. Actual revenue in this enterprise fund varies seasonally and can fluctuate
substantially based on weather conditions.
Revenues and Expenditures of the Water and Wastewater Fund are graphed below:
WATER & WASTEWATER FUND EXPENDITURES
Water and Wastewater Fund operating expenditures are projected at $22,235,934. This is an increase of
6% from the FY2014-15 original budget excluding capital programs. The majority of this increase is directly
related to the cost wastewater treatment by TRA, debt service, service center and equipment replacement
fees, utilities, and ground water production fees. Additional funds have been allocated to fund the
employees’ pay plan and associated benefits. This budget meets the criteria set forth in the City’s fiscal
policies with reserves calculated at the maximum requirement of 75 days of working capital.
Budgeted expenditures in the Water and Wastewater fund provide for the production and distribution of
water, transmission and treatment of wastewater, recycling, and utility billing and collections. The FY2015-
16 budget also includes a transfer from the operating fund to the capital projects fund for capital
improvements detailed in the Water and Wastewater Capital Projects section below.
The adopted budget includes the use of excess reserves in the amount of $479,062 to cash flow capital
programs. Capital programs include funding for the City’s computer replacement program, CAD License
upgrade, a valve trailer, a sewer camera, and miscellaneous well lot infrastructure repairs. Unreserved
funds in excess of the recommended reserve levels are used for rate stabilization in future years.
WATER AND WASTEWATER CAPITAL PROJECTS
The Water and Wastewater Capital Projects Fund includes line replacement at Donley and Shelmar Drive,
line relocate at Ector Drive, Reclaimed Water Line Extension Phase III, and a wastewater line replacement
at Glenn Drive. This budget also includes continued funding for miscellaneous water and wastewater
projects, well repairs and ongoing valve replacements. Additional information is provided in the Capital
Water
56%
Sanitation
1%
Other
2%
WW
38%
Reclaimed
1%
Penalties
1%Recycle
1%
Revenues
Production
32%
Dist.
4%WW
19%
PW
2%
GIS
2%
Non-Dept.
37%
Capital
2%Billing
2%
ExpendituresWater & Wastewater
x
Improvement Program section of the budget on pages 124-140, as well as in the Capital Improvement
Program issued under separate cover.
WATER AND WASTEWATER RESERVE REQUIREMENTS
Water and Wastewater revenue bond covenants require the City to have on-hand reserve amounts
sufficient to cover the cost of the average annual debt service on outstanding bonds. This reserve is in
addition to the working capital required by the City’s fiscal policies and is maintained in a separate fund.
For the FY2015-16 budget, the required reserve is $646,956.
INTERNAL SERVICE FUNDS
Health Insurance Fund
The City provides employee medical insurance coverage on a self-insured basis. The employee pays a
portion of the insurance coverage cost. The excess coverage insurance policy for FY2015-16 requires a
specific deductible of $100,000 per person plus an aggregated specific deductible of $110,000 and covers
aggregate claims in excess of $5,282,251. The excess policy also allows higher specific deductibles for
certain individuals as deemed necessary.
Fleet Replacement Fund
The City maintains a Fleet Replacement Fund to accumulate resources for the replacement of existing
equipment. In an effort to assist in fuel conservation, the proposed replacement schedule includes
recommendations for alternative fuel and fuel efficient vehicles, where feasible. Funding is provided
annually by the user departments with the FY2015-16 funding based on a depreciation rate of 55%.
SPECIAL REVENUE FUNDS
Hotel/Motel Fund
The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State
of Texas. This tax is levied on the rental rate for a hotel/motel room. Funds generated by this occupancy
tax must be expended for items that qualify in accordance with state law including promotion of tourism,
programs which enhance the arts, historical preservation programs, and convention facilities. This revenue
source provides funding for the Texas Star Conference Centre and historical preservation. The Hotel/Motel
tax receipts are projected to increase in FY2015-16 from FY2014-15 original budget projections. Most of
this increase is due to a new hotel opening at DFW Airport. Some of these proceeds will be shared per
the revenue sharing agreement with the cities of Dallas and Fort Worth.
Half-Cent Sales Tax Fund
Euless citizens approved an additional ½¢ sales tax in 1993 that is restricted for parks, library, and
economic development activities. Sales tax revenue projections for FY2015-16 were calculated using the
estimated collections through the end of this fiscal year plus a 2.5% growth factor and known adjustments.
Expenses in this fund include an increase to fund the employees’ pay plan and associated benefits, as
well as additional part-time funding for the outdoor portion of the aquatic’s center. Recommended capital
programs, as detailed on page 31, includes the continued computer replacement program, library furniture,
funds for a parks planning consultant, parks equipment, transfer for miscellaneous parks improvements
and a transfer for Texas Star Sports Complex Phase V improvements. The recommended budget for
FY2015-16 maintains the recommended reserve level of $500,000.
Police Drug Enforcement Fund
This fund was established to account for the proceeds from sale of assets seized in connection with drug
arrests. These revenues are used exclusively for Police Department expenditures and have allowed the
xi
City to upgrade police radio systems, provide protection gear for officers, purchase additional police
vehicles, purchase a mobile sky watch trailer, purchase a state of the art security system for the new police
facility, and develop the Commercial Vehicle Enforcement program.
Crime Control and Prevention District Fund
The Crime Control and Prevention District Fund is used to account for an additional ¼¢ voter-approved
sales tax. State law restricts the use of these funds to crime control and prevention activities. This revenue
source provides funding for several public safety positions. The FY2015-16 budget also includes additional
funding for part-time dispatcher and part-time detention Public Safety Officer programs, and various items
of equipment and building maintenance.
Short-Term Motor Vehicle 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. Annual transfers for FY2015-16 include transfers to the General Fund, Equipment
Replacement Fund, and General Obligation Debt Service Fund. Recommended capital items include
transfers for ADA facility improvements, construction of the Development / Engineering Building, 40th Year
CDBG, Glade Parks Trail Connection, and a reserve for future participation in the Harwood Road
extension.
Staff has maintained the $2,000,000 reserve level approved by the City Council.
OTHER ENTERPRISE FUNDS
Programs/Special Events Fund
The Programs and Special Events Fund provides outstanding community activities for citizens. The
activities financed from this fund range from youth programs to senior citizen activities, and provide funding
for many activities at the Euless Family Life Center.
Drainage Utility Fund
This fund was established to account for the acquisition, operation, and maintenance of a municipal
drainage utility. User fees collected on a monthly basis from residential and commercial customers support
this fund. The FY2015-16 residential monthly rate of $2.50 remains competitive and unchanged from the
prior year. Monthly commercial drainage fees are based upon lot size and also remain unchanged from
the prior year rates. This revenue source is used to fund drainage capital improvement projects as well as
maintenance of the drainage system.
Texas Star Golf Course
The Texas Star Golf Course and Conference Centre is a vibrant part of the Euless community. This facility
is well-known for world class golf that is secluded in the midst of the Dallas/Fort Worth Metroplex. This
challenging course has been recognized as a premier municipal facility by leading golf publications,
including Golf Digest and Golfweek. During FY2014-15 Texas Star Golf Course received a 4 ½ star rating
from Golf Digest for the 15th consecutive year and listed in top places to play in Texas. The Course was
named by Golf Week and Avid Golfer as one of the Top Ranked Municipal Golf Courses in the Metroplex.
Avid Golfer also ranked Raven’s Grille in the top five for best service and best place to dine before or after
your golf experience. Raven’s Grille and the Conference Centre continue to receive rave reviews. The
Conference Centre has 7,000 square feet of divisible space and hosts business conferences, weddings,
concerts and other events. The FY2015-16 budget includes proposed revenues of $4,594,912 and
proposed operating expenses of $4,544,913.
xii
Texas Star Sports Complex
Softball World and the Parks at Texas Star provide a valuable addition to the City's recreational program
and facilities. These facilities are deemed an amateur athlete’s dream. They provide the perfect location
for tournaments and special events.
The Texas Star Sports Complex registered over 1,400 league teams and over 1,200 tournament teams
between the two facilities in FY2014-15. The FY2015-16 budget for this combined complex includes
proposed resources of $1,575,440 and proposed expenses of $1,570,007.
LONG-TERM FOCUS
Multi-Year Financial Plan
To this point, the budget message has focused on short-term financial policies and goals that guide the
development of the budget for the upcoming year. Long-term financial goals and issues are examined
each year through the preparation of the Multi-Year Financial Plan, which covers the next five years.
Decisions for the upcoming year are not made without considering the long-term financial impact. The
plan is an essential component of each year’s budget process. Expenditures are projected at moderate
growth and funding strategies are developed to provide for this growth. Potential revenue sources, cost
saving strategies, and debt issuance are considered before property tax rate changes or utility rate
changes are factored into the plan to balance the projected budgets. The Multi-Year Financial Plan is
located in Appendix D starting on page 195.
Capital Improvement Plan
Another important long-term planning document is the Capital Improvements Program (CIP). The City has
created and produced, under separate cover, a CIP to address many of its long-term goals which include:
maintaining and constructing infrastructure and municipal facilities in accordance with the CIP Plan and
Facilities Master Plan while maintaining consistent debt levels; completing park projects that have been
identified by the Parks Master Plan; and promoting community revitalization. The program includes a
framework for assessing the fiscal impact of identified projects. The capital program is reviewed annually
to reflect changing priorities and funding availability.
The CIP Plan meets the City Council’s goal of continuing current programs and services for citizens by
upgrading amenities and reconstructing infrastructure. Many of the projects will enhance programs and
service levels for citizens. The program identifies potential projects which are described in detail and
prioritized. Projects scheduled for consideration in the FY2015-16 budget are matched with funding
sources. Projects scheduled for consideration within the next five years are included in the preparation of
the multi-year plan with potential funding sources identified and operational impacts included in the
appropriate funds.
The multi-year capital plan is a useful tool that allows the City to evaluate the operating impact of future
capital projects. Projects funded through the issuance of debt impact operating budgets and are planned
accordingly. The FY2015-16 budget includes a variety of capital improvement projects, as detailed in the
capital section of this document on pages 124-140 and in the CIP under separate cover. With the exception
of the reclaimed water project and infrastructure improvements at Glade Parks and Midtown, these projects
will be funded through operating transfers or excess reserves, therefore alleviating the need for additional
debt. Debt for the reclaimed water line is being issued in phases to minimize the operational impact.
Additional debt for Glade Parks and Midtown will be issued when warranted by development in accordance
with the developer’s agreements.
The FY2015-16 CIP budget includes total resources available (including intergovernmental transfers) of
$54,440,878 and capital expenditures (including on-going funded projects) of $47,322,929. The budget
cycle of the capital project funds is different from the budget cycle of operating funds. The most significant
difference is the method of financing. Capital projects are often financed through the use of nonrecurring
xiii
sources, specifically, bond proceeds and the use of excess reserves. Therefore, the money is received in
one fiscal year and the payment of the project expenses often extends over several fiscal years. As in the
past, excess operational revenues will have a priority to fund capital projects in order to reduce interest
expense related to bond issues. Additional funding for future projects will include the consideration of grant
availability, self-sufficiency of revenue type bonds, and debt capacity.
The FY2015-16 budget further addresses the goal of maintaining infrastructure by allocating funds to
continue the annual street maintenance and street overlay programs, Americans with Disabilities Act (ADA)
accessible sidewalk and facility improvements, water and wastewater system rehabilitation, water well
repairs, and valve replacement.
GENERAL DISCUSSION OF LONG-TERM DEBT POLICIES/OBJECTIVES
The City Council and citizens of Euless have determined that debt issuance is a viable method of financing
major capital projects. Per the City’s fiscal policies, long-term debt will not be used for operating purposes
and the life of the debt instruments will not exceed the useful life of the projects financed. The City has
also specified that bonds with an average life of 20 years or less will be issued to reduce net interest cost
and maintain future flexibility by paying off debt earlier. The majority of the City’s long-term debt has been
used to finance infrastructure needs and traditional government facilities such as streets, public safety
facilities, libraries, and park development.
The following discussion highlights the City’s legal restrictions and requirements relating to debt issuance,
types of debt issuance and the impact of the CIP on City operations and debt service amounts.
Authorization to Issue Debt/Legal Debt Margin
As set forth in the Constitution of the State of Texas, cities with a population of 5,000 or more inhabitants
may, by majority vote of the qualified voters adopt or amend charters to become “home rule cities.” Euless,
being a home rule City, has adopted a Charter. The Charter provides in Article VIII, Section 4 that:
“It shall be the duty of the Council to levy an annual tax sufficient to pay the interest on and
provide the necessary sinking fund required by law on all outstanding general obligation
bonds of the City.”
In accordance with the State of Texas Constitution, the City of Euless has not exceeded the legal debt limit
as calculated:
Taxable Assessed Valuation $3,153,297,953
Constitutional Limit 2.5% of assessed valuation
Maximum Constitutional Revenue Available $78,832,449
Maximum Tax Rate $2.50 per $100 assessed valuation
Adopted Tax Rate $0.4675 per $100 of valuation
Available Unused Constitutional
Maximum Tax Rate $2.0325
Types of Debt Outstanding
The City has existing long-term debt for the acquisition and construction of major capital facilities,
infrastructure, and equipment. The City has identified four projects in the CIP Plan that may require debt
issuance. Based on the budget as adopted, the City issued $1.5 million in water and wastewater revenue
xiv
debt for the first phase of the reclaimed water line extension during FY2012-13 and a second phase
through a low interest loan and loan forgiveness program with the Texas Water Development Board. A
third phase of the expansion of the system is planned for 2016 depending on the availability of additional
low interest loans or grants. Debt issued for this project will be repaid by the utility system. Additional debt
will be needed for infrastructure improvements at Glade Parks and Midtown, as development on these
properties progress. Although this debt will be secured by the City’s ad valorem tax base, it will be funded
from the proceeds of Tax Increment Reinvestment Zones and Public Improvement Districts (PID).
A brief explanation of various debt instruments is provided below. Additional information on the debt is
included in pages 141-166 of this book.
General Obligation Bonds – are issued pursuant to voter authorization for infrastructure and facility
projects.
General Obligation Refunding Bonds – are issued to refund existing General Obligation Bonds and
Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds
do not require voter authorization.
Certificates of Obligation – are similar to General Obligation bonded debt in their intended usage
but do not require voter authorization and cannot be used for refunding existing debt.
Water and Wastewater Revenue Bonds – are issued to provide funds for certain improvements to
the water and wastewater system as well as to refund prior water and wastewater debt issues. These
bonds are reported in the Water and Wastewater Fund and are repaid from revenues of this enterprise
fund.
Sales Tax Revenue Bonds – are used to finance library, park, and economic development projects.
Sales tax revenue bonds are repaid from the half-cent sales tax revenues collected by the Euless
Development Corporation.
Impact of Capital Improvement Program
The City recognizes that many capital projects will have an impact on future operating budgets.
Although the reconstruction of streets and replacement of water and wastewater lines impacts operations
by reducing maintenance costs, these funds are redirected for additional maintenance throughout the City.
Therefore, the net effect to operations and maintenance cost is expected to be minimal. However, there
are many positive impacts to citizens including improved driving conditions and improved water and
wastewater flow due to line replacements. New and expanded facilities will have some impact on
operations, specifically, in additional utility, maintenance and janitorial costs. These costs are incorporated
in the operational budgets and the multi-year financial plan. Further detail on the operational impact is
provided in the CIP document.
ECONOMIC CONDITION
The City of Euless is located in Tarrant County in the heart of the Dallas/Fort Worth (DFW) Metroplex and
adjacent to the DFW International Airport. Thus, the economic vitality of the region significantly impacts
the economic health of Euless. DFW Airport is the fourth busiest airport in the US and eighth busiest in
the world according to flightstats.com. The airport handles approximately 175,829 passengers a day and
over 64 million passengers a year according to dfwairport.com. DFW Airport provides service to 209
destinations.
DFW is the largest metropolitan area in Texas and has sustained tremendous growth during the past
decade. It is reported by the airport that economic activity across the North Texas area attributable to
xv
DFW Airport totals $37 billion in economic output, 143,000 in full-time jobs, and $9.4 billion in payroll. DFW
Metroplex, according to the North Texas Commission, with its highly-diversified economy has a population
of over 6.9 million, a Gross Metro Product of $404 billion, a labor force of over 3.56 million, employment of
over 3.42 million, an unemployment rate of 3.9%, 21 Fortune 500 Firms, and college enrollment of almost
338 thousand. Such an economic environment has helped the region weather economic downturns in key
sectors better than other regions in the nation.
The Alliance Texas development in North Fort Worth is an 18,000-acre master-planned, mixed-use
community which is home to 425 companies, 44,000 employees, 8,750+ single-family homes, and is
anchored by the inland port known as the Alliance Global Logistics Hub. This area offers a variety of
commercial real estate options, industrial space, office space, and retail facilities and has a $4.75 billion
annual impact in North Texas (www.allianceairport.com, Alliance Texas Facts).
Taxable value for all residential and commercial property in the City of Euless is estimated at approximately
$3.15 billion for tax year 2015, which is a 3.38% increase from the prior year, due primarily to an increase
in residential and commercial property values. Sales tax collections increased during FY2014-15. Euless
continues to look for additional revenue opportunities in order to minimize the tax burden to citizens and
strives to cut costs without impacting service.
The City also receives a significant amount of revenue from a consolidated rental car facility located at
DFW Airport. The City Council has chosen to use this funding source to build reserves and to cash flow
capital projects in lieu of debt issuance. This has allowed the City to refrain from becoming overly
dependent on a volatile resource while providing for needed improvements for citizens.
The City of Euless has approximately 766 acres of undeveloped land outside of DFW Airport and another
1,700 developable acres within DFW airport. The Glade Parks mixed-use development consisting of major
retail, restaurants, neighborhood pedestrian-oriented retail uses and residential neighborhoods is currently
under construction.
The Dallas Cowboys AT&T Stadium and Texas Rangers Globe Life Park in Arlington, within minutes of
Euless, continue to attract additional tourism to the City by hosting major concerts and sporting events,
including Super Bowl XLV in 2011, World Series in 2010 and 2011, NCAA Regional Basketball Tournament
in 2013, the NCAA Final Four Basketball Tournament in 2014, and the first College Playoff National
Championship game in 2015.
During the past few years, Euless has realized new commercial, industrial, residential, and multi-family
developments. The City of Euless is focused on bringing quality development to the area, seeking
redevelopment opportunities and promoting business retention.
IN SUMMARY
Management and staff are very pleased with the direction and vision of Euless. Staff has worked hard to
provide successful government programs and services to the community in an effective and efficient
manner. These programs are intended to provide the community with an improved quality of life. In
looking to the future, the goal is to continue to provide high quality government services and improve the
quality of life for Euless residents with available resources.
ABOUT THIS BOOK...Understanding how to use this book most efficiently is the key to absorbing the
volume of data needed to analyze information and make informed decisions. Changes have been made
to this document to identify budget information required by the City Charter and adopted by City Council.
Supplemental information is provided for informational purposes only and is not formally approved as part
of the budget process. Other changes have been made from previous years in an effort to make the
document more user friendly by condensing the volume of data presented. Supplemental information is
xvi
now reported at the department or fund level rather than division level, charts and graphs have been used
when possible to provide information at a glance and comparison data has been limited to prior year actual
budget, estimated and proposed. A copy of this document will be in the library for citizen review and is
available on the City’s website at www.eulesstx.gov/finance.
The City’s Capital Improvements Program (CIP) Document is printed separately. This document includes
details of funded, unfunded, and completed capital projects. Descriptions, cost estimates, and priority
status is also provided for each project.
The Mayor and Council have been very supportive during the budget process, and on behalf of all
employees I want to thank you for your time and involvement in developing a budget that will allow us to
pursue the City’s goals and objectives. As always, the City of Euless staff welcomes and appreciates your
comments.
Respectfully submitted,
Loretta Getchell
City Manager
COUNCIL ADOPTED 2015-16 ANNUAL CITY OF EULESS BUDGET
COMBINED SUMMARY OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE BY CATEGORY
Includes All Funds Subject to Appropriation with Comparison to Prior Years
8,919,644$ 10,168,314$ 750,824$ 5,544,712$ 6,713,162$ 5,076,341$ 20,230,749$
BUDGETED REVENUES
Property Taxes 11,372,966$ 451,972$ 2,961,912$ -$ -$ -$ -$
Gross Receipts Tax 4,440,505$ 120,000$ -$ -$ -$ -$ -$
General Sales Tax 11,802,945$ 7,051,421$ -$ -$ -$ -$ -$
Selective Sales Tax 82,400$ 14,519,469$ -$ -$ -$ -$ -$
Fines/Fees/Penalties 1,988,000$ -$ 21,081$ 237,000$ -$ -$ -$
Licenses & Permits 819,300$ -$ -$ -$ -$ -$ -$
Interest Income 35,000$ 17,600$ 820$ 12,480$ 13,200$ 6,350$ 8$
Intergovernmental Revenue 399,700$ 70,000$ -$ -$ -$ -$ 1,595,206$
Charges for Service 3,135,627$ 101,000$ -$ 28,998,749$ -$ -$ 162,755$
Miscellaneous/Rental Income 560,350$ -$ 495,000$ 178,895$ -$ 306,675$ 270,304$
Insurance/Risk/Other Sources -$ -$ -$ -$ 2,137,386$ -$ 25,831,447$
Revenues before Transfers 34,636,793 22,331,462 3,478,813 29,427,124 2,150,586 313,025 27,859,720
Transfers from other funds 2,718,297$ 77,169$ 3,209,979$ 1,728,124$ 6,785,847$ -$ 6,522,075$
TOTAL REVENUES 37,355,090 22,408,631 6,688,792 31,155,248 8,936,433 313,025 34,381,795
AVAILABLE RESOURCES 46,274,734$ 32,576,945$ 7,439,616$ 36,699,960$ 15,649,595$ 5,389,366$ 54,612,544$
BUDGETED EXPENDITURES
Personal Services 28,624,154$ 4,950,405$ -$ 8,034,757$ 668,996$ -$ -$
Professional/Technical Services 1,254,323$ 236,370$ -$ 2,354,687$ 238,900$ -$ 789,329$
Contractual Services 12,000$ -$ -$ 16,410$ -$ -$ 74,965$
Utilities 1,243,261$ 307,000$ -$ 11,978,359$ -$ -$ 100,000$
Maintenance 1,178,590$ -$ -$ 795,966$ -$ -$ -$
Other Services/Contingencies 439,105$ 70,525$ -$ 218,205$ 436,159$ -$ 1,062,260$
Insurance 4,640$ -$ -$ 40,400$ 5,997,308$ -$ -$
General & Administrative 170,893$ 77,500$ -$ 127,254$ 532$ -$ 242$
Rebates/Incentives 2,074,772$ 9,883,100$ -$ -$ -$ -$ 16,682,755$
Supplies 1,054,752$ 445,880$ -$ 2,067,350$ 10,375$ -$ 91,963$
Capital & Infrastructure Improv.-$ -$ -$ -$ -$ -$ 27,793,520$
Capital Purchases (Equipment)1,911,433$ 4,784,282$ -$ 698,598$ 1,908,527$ -$ -$
Debt Service/Bank Charges 6,000$ 175,876$ 6,802,857$ 6,000$ -$ -$ 200,262$
Expenditures before Trans. 37,973,923 20,930,938 6,802,857 26,337,986 9,260,797 - 46,795,296
Transfers to other funds 1,786,344$ 5,813,354$ -$ 5,307,709$ -$ 1,465,235$ 527,633$
TOTAL EXPENDITURES 39,760,267 26,744,292 6,802,857 31,645,695 9,260,797 1,465,235 47,322,929
ENDING BALANCE
DESIGNATED 79,893$ 67,209$ 59,410$ -$ 800,000$ 2,002,798$ -$
UNDESIGNATED 6,434,574$ 5,765,444$ 577,349$ 5,054,265$ 5,588,798$ 1,921,333$ 7,289,615$
PROJECTED ENDING FUND
BALANCE 6,514,467$ 5,832,653$ 636,759$ 5,054,265$ 6,388,798$ 3,924,131$ 7,289,615$
RECOMMENDED RESERVES
PER FISCAL POLICY 6,139,574 2,945,540 383,988 4,829,779 5,303,909 1,256,490 -
BEGINNING FUND BALANCE
GENERAL
FUND
SPECIAL
REVENUE
FUNDS
DEBT
SERVICE
FUNDS
ENTERPRISE
FUNDS
INTERNAL
SERVICE
FUNDS
CAPITAL
IMPROVEMENT
FUNDS
RESERVE
FUNDS
xvii
COUNCIL ADOPTED 2015-16 ANNUAL CITY OF EULESS BUDGET
COMBINED SUMMARY OF REVENUES, EXPENDITURES AND
CHANGES IN FUND BALANCE BY CATEGORY
Includes All Funds Subject to Appropriation with Comparison to Prior Years
BUDGETED REVENUES
Property Taxes
Gross Receipts Tax
General Sales Tax
Selective Sales Tax
Fines/Fees/Penalties
Licenses & Permits
Interest Income
Intergovernmental Revenue
Charges for Service
Miscellaneous/Rental Income
Insurance/Risk/Other Sources
Revenues before Transfers
Transfers from other funds
TOTAL REVENUES
AVAILABLE RESOURCES
BUDGETED EXPENDITURES
Personal Services
Professional/Technical Services
Contractual Services
Utilities
Maintenance
Other Services/Contingencies
Insurance
General & Administrative
Rebates/Incentives
Supplies
Capital & Infrastructure Improv.
Capital Purchases (Equipment)
Debt Service/Bank Charges
Expenditures before Trans.
Transfers to other funds
TOTAL EXPENDITURES
ENDING BALANCE
DESIGNATED
UNDESIGNATED
PROJECTED ENDING FUND
BALANCE
RECOMMENDED RESERVES
PER FISCAL POLICY
BEGINNING FUND BALANCE
FY 2014-15 FY 2014-15 FY 2013-14
57,403,746$ 50,717,016$ 50,717,016$ 54,088,815$
14,786,850$ 14,201,669$ 14,288,395$ 13,399,163$
4,560,505$ 4,296,974$ 4,467,734$ 4,458,682$
18,854,366$ 17,679,843$ 18,117,831$ 17,525,123$
14,601,869$ 14,252,560$ 14,620,079$ 14,494,991$
2,246,081$ 2,492,463$ 2,108,800$ 2,523,559$
819,300$ 810,200$ 1,025,742$ 1,068,224$
85,458$ 91,100$ 96,810$ 104,435$
2,064,906$ 843,678$ 1,213,143$ 707,473$
32,398,131$ 30,895,315$ 30,010,810$ 28,622,177$
1,811,224$ 1,523,090$ 1,831,416$ 2,442,373$
27,968,833$ 20,724,654$ 24,058,066$ 1,869,349$
120,197,523 107,811,546 111,838,826 87,215,549
21,041,491$ 19,415,036$ 18,065,335$ 16,788,816$
141,239,014 127,226,582 129,904,161 104,004,365
198,642,760$ 177,943,598$ 180,621,177$ 158,093,180$
42,278,312$ 41,075,075$ 40,889,582$ 38,453,136$
4,873,609$ 4,342,074$ 4,369,009$ 3,656,006$
103,375$ 101,241$ 29,299$ 42,857$
13,628,620$ 13,059,978$ 11,869,040$ 12,726,177$
1,974,556$ 1,831,291$ 1,817,447$ 1,875,138$
2,226,254$ 1,974,919$ 841,282$ 346,231$
6,042,348$ 6,671,475$ 6,671,475$ 5,092,081$
376,421$ 358,647$ 339,907$ 242,034$
28,640,627$ 11,409,662$ 11,800,032$ 11,405,582$
3,670,320$ 3,595,454$ 3,398,327$ 3,074,969$
27,793,520$ 25,196,090$ 8,685,466$ 5,156,859$
9,302,840$ 9,549,900$ 4,848,874$ 4,554,528$
7,190,995$ 7,751,859$ 14,508,381$ 8,025,745$
148,101,797 126,917,665 110,068,121 94,651,344
14,900,275$ 13,012,499$ 13,149,310$ 12,724,820$
163,002,072 139,930,164 123,217,431 107,376,164
3,009,310$ 3,541,460$ 3,541,460$ 3,357,565$
32,631,378$ 34,471,974$ 53,862,286$ 47,359,451$
35,640,688$ 38,013,434$ 57,403,746$ 50,717,016$
20,859,280 20,698,121 20,698,121 19,335,897
ACTUAL BUDGET ESTIMATED FY 2015-16
ALL FUND
SUMMARY
xviii
Budget
July 28, 2015
Honorable Mayor Linda Martin
Honorable City Councilmembers:
Tim Stinneford, Place One, Mayor Pro Tem
Jeremy Tompkins, Place Two
Eddie Price, Place Three
Linda Eilenfeldt, Place Four
Harry Zimmer, Place Five
Perry Bynum, Place Six
INTRODUCTION
As required by the City of Euless' Home Rule Charter, the operating budget for the fiscal year
beginning October 1, 2015 and ending September 30, 2016 is submitted for your review.
Although this document contains a large volume of data, the majority of the budget discussion
will focus on the Proposed Budget section and the Capital tab (tab 5 of the Supplementary
Information section). We encourage you to carefully review the Capital tab, which details the
recommended programs for FY2015-16.
We would like to extend our thanks to all of the department directors and managers along with
the finance staff for their outstanding performance in preparing the budget document.
BUDGET HIGHLIGHTS
As we prepared this budget, the primary concerns were continuing all existing services for our
citizens, maintaining appropriate staffing levels, and preserving reserve levels in accordance
with the City’s fiscal policies.
Requests for capital items were evaluated and recommendations are based upon need and
available funds. These items have been included in the FY2015-16 proposed budget as
presented.
Highlights of the proposed budget are detailed below:
♦ The property tax rate for the upcoming fiscal year is proposed to remain at 46.75¢ per
$100 of assessed valuation.
♦ There are no cuts in programs or services for citizens.
♦ Baseline budget includes a proposed salary plan of 3.25%.
1
♦ Proposed is a 27¢ increase per thousand gallons on all tiers of potable water and an
8.9% increase to the per meter charge for water, which is equivalent to 80¢ per
residential account. This proposed increase is based upon increased costs of
production including cost for water purchased from Trinity River Authority (TRA).
♦ An increase of 26¢ per thousand gallons and 75¢ per base charge is proposed on the
wastewater rates, which is due to increased cost of collection and treatment including
cost increases from TRA.
♦ The water and wastewater operating fund includes a transfer to CIP which continues
efforts to cash flow an appropriate level of system infrastructure improvements.
♦ Recommended supplemental programs include towel service for the Euless Family Life
Center, overtime funding for the Fire Department, and a part-time clerk to the Public
Works department in the General Fund.
♦ Recommended capital items are detailed by fund in tab 5 of this book and have been
included in the proposed budget.
♦ This proposed budget transfers one employee from the Seized Asset Fund to the
General Fund.
GENERAL FUND
REVENUES
The General Fund revenues are proposed at $37,355,090 which represents an increase of 5%
from the previous year’s original budget. Most of the major revenue categories are expected to
increase in the upcoming fiscal year. Some of the revenues are decreasing slightly from
current year budget expectations. They include penalties, minimum housing, betterment
contributions, jail and municipal court revenues. Sales tax revenues are projected to increase
2.5% over estimated current year collections adjusted for known development and anticipated
closures. Total General Fund collections for the current year are expected to exceed the
original budget expectations by approximately .5%.
Property Taxes
Property valuations as of July 25th, including minimum value of property under protest and
incomplete properties, provided to the City by Tarrant Appraisal District totaled $3,153,297,953
for FY2015-16. This represents an increase of $103,008,290 or 3.4% from the 2015 tax roll of
$3,050,289,663. The tax rate proposed for FY2015-16 is unchanged at 46.75¢ per $100 of
assessed valuation, which includes 36.5946¢ for maintenance and operations and 10.1554¢ for
debt service.
Sales Taxes
FY2014-15 sales tax collections are projected to end the fiscal year up approximately 2.8%
from the original budget. Based upon this information, sales tax projections for FY2015-16
were calculated using the estimated collections through the end of this fiscal year plus a 2.5%
overall growth factor adjusted for anticipated development and construction. The resulting
increase over current year estimates equates to more than $450,000 or approximately 4%.
EXPENSES
General Fund operating expenses are proposed at $37,349,074 which represents an increase
of 4.5% excluding capital programs. This increase is primarily attributed to rebates associated
with increased revenues, employees’ pay plan, utilities, and equipment replacement charges.
2
The increase in rebates is directly associated with a stronger economy and to increased
revenue from developments and their related contractual agreements.
Recommended capital programs include funding for the City’s computer systems, facility
improvements, EMS and fire equipment, street overlay funding, continued participation in the
Tarrant County Home Program, and continuation of the local Selective Traffic Enforcement
Program (“STEP”). The City strives to cash flow capital needs from excess reserves rather
than utilizing debt financing.
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 which represents 16.4% of budgeted General Fund expenses. The fund balance
summary verifies that the City has complied with this policy. Excess reserves have only been
used to fund proposed capital needs. A detailed list of the recommended capital purchases can
be found in tab 5.
WATER AND WASTEWATER FUND
The FY2015-16 budget includes proposed operating revenues of $22,346,434, which is an
increase of 6% over FY2014-15 budgeted revenues. The water and wastewater revenue
projections are based on consumption estimates for FY2015-16. Due to conservation efforts,
very little growth in volume is expected. A proposed rebate is included for single family
residential customers of 15¢ per thousand gallons of water used up to a maximum of 15,000
gallons per month. The City’s rate stabilization fund will provide the resources to cover the cost
of the proposed rebate.
Proposed water and wastewater baseline expenses are $22,235,934, which is an increase of
6% over the prior year’s appropriations. Although the anticipated volume of water purchased is
nearly flat, the cost of water purchased from TRA is increasing. Wastewater treatment costs
charged by TRA are also increasing. Additional funds have been allocated to f und the
employees’ pay plan. State regulatory fees increased, as well as electric expenses and
transfers for debt service. Increased meter expenses are related to increased development
and are offset by increased revenues.
Recommended capital programs include funding for the City’s computer replacement program,
a sewer line camera, valve and vactor trailer, a waterCAD license upgrade, and well site
improvements.
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 Reserve Requirements
Water and wastewater revenue bond covenants require the City to maintain sufficient reserves
equal to the average annual debt service requirements. This debt reserve is in addition to the
working capital reserve required by the City’s fiscal policies and is maintained in a separate
fund. The reserve level currently meets the requirements of the bond covenants.
3
EQUIPMENT REPLACEMENT FUND
The City maintains an equipment replacement program to accumulate funds for the
replacement of existing vehicles and equipment. In an effort to continue the City’s commitment
toward fuel conservation, funds are provided for efficient vehicle conversions whenever
feasible. Funding is provided annually by user departments with the FY2015-16 funding based
on a depreciation rate of 55%.
SPECIAL REVENUE FUNDS
Hotel/Motel Fund
The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed
by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of
Euless. Funds generated by this occupancy tax must be expended for items that qualify in
accordance with state law including the promotion of tourism, programs which enhance the arts,
historical restoration programs, and convention facilities. The hotel/motel tax receipts are
projected to increase in FY2015-16 based on current year actual collections and planned
development.
Half-Cent Sales Tax Fund – Euless Development Corporation (EDC)
Euless citizens approved an additional ½¢ sales tax in 1993 that is restricted for parks, library,
and economic development activities. Sales tax revenue projections for FY2015-16 were
calculated using the estimated collections through the end of this fiscal year plus a 2.5% growth
factor and known development. Expenses in this fund include an increase to fund the
employees’ pay plan and associated benefits. Recommended capital programs, as detailed in
tab 5, include library upgrades and furniture replacement, computer hardware and software
replacements, funding for a park planning consultant and parks equipment, and two capital
improvement projects – additional funding for park improvements and contributions towards
Texas Star Sports Complex Phase V improvements. The recommended budget for FY2015-16
maintains the recommended reserve level of $500,000.
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. Annual transfers for FY2015-16
include transfers to the General Fund and the General Obligation Debt Service Fund.
Recommended capital items include transfers for capital improvement projects such as the
ADA facility improvements, reconstruction of the Development/Engineering building, the City
contribution to the 40th year CDBG project, a trail connection at Glade Parks, and funds for the
East Harwood Road Extension.
Staff has maintained the $2,000,000 reserve level approved by the City Council.
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
4
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 have been considered in preparing the
multi-year financial plan. This plan is fluid and will be reviewed and updated annually based on
infrastructure needs within the City.
The FY2015-16 recommended Priority A projects address the City’s goal of maintaining
infrastructure by allocating funds to the extension of East Harwood Road, continuing the annual
street overlay program, ADA infrastructure improvements, wastewater line replacement at
Glenn Drive, water line replacement at Donley, Shelmar, and Ector Drives, and valve
replacements. It also includes continuation of the reclaimed water system expansion,
construction of the Development/Engineering Building, assistance with public improvements for
the Midtown Development, and Texas Star Sports Complex Phase V improvements.
LONG-TERM DEBT
The City has existing long-term debt issued for the acquisition and construction of major capital
facilities, infrastructure, and equipment. The FY2011-12 capital plan included recommended
debt issuance for infrastructure improvements at Glade Parks based on a phased approach
consistent with development activity to minimize the City’s risk. The debt is being paid by Glade
Parks Tax Increment Financing and Public Improvement District funds. Based on the pace of
the development and established guidelines it is anticipated that the final phases of this debt
will be issued in FY2015-16.
The City also anticipates the creation of a tax Increment reinvestment zone and public
improvement district to fund public improvements for the Midtown development. These
improvements would be funded by the issuance or certificates of obligation and repaid from
increased revenues and assessments from the development district. All of these projects are
described in the Capital Improvement Program (CIP) document. A brief explanation of the
various debt instruments is provided below:
General Obligation Bonds – issued pursuant to voter authorization for infrastructure and
facility projects.
General Obligation Refunding Bonds – issued to refund existing General Obligation
Bonds and Certificates of Obligations in order to lower the overall debt service requirements of
the City. These bonds do not require voter authorization.
Certificates of Obligation – similar to General Obligation bonded debt in usage, but do
not require voter authorization and cannot be used for refunding existing debt.
Water and Wastewater Revenue Bonds – issued to provide funds for certain
improvements to the water and wastewater system as well as to refund prior water and
wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and will
be repaid from revenues of this enterprise operation. It is anticipated that additional water and
wastewater revenue bonds will be issued to complete Phase III of the reclaimed water system
expansion if such funding can be obtained through the Texas Water Development Board’s low
interest loan / loan forgiveness program.
5
FY 2015 Budgeted Resources 38,612,905$
Less Use of Prior Year Reserves (2,871,610)$
FY 2015 Net Operating Revenues 35,741,295$
Proposed Changes in Revenue
Property Taxes 533,806$
Sales Tax 764,303$
Franchise Fees 263,531$
License and Permits 3,100$
Fines & Fees (132,403)$
Interest Income 5,000$
Transfers 25,468$
General and Administrative Fees 65,498$
Other Changes 85,492$
Subtotal:1,613,795$
FY 2016 Proposed Operating Revenues 37,355,090$
FY 2015 Budgeted Expenses 38,595,868$
Less Capital Expenses (2,871,610)$
FY 2015 Net Operating Expenses 35,724,258$
Proposed Changes in Expenses
Salaries 834,152$
Insurance/Benefits (59,040)$
Rebates/Incentives 205,022$
Professional/Technical 84,641$
Utilities and Fees 233,456$
Maintenance 6,280$
Supplies 49,510$
Equipment Replacement 177,216$
Other Changes (16,232)$
Subtotal:1,515,005$
FY 2016 Proposed Supplemental 109,811$
FY 2016 Proposed Operating Expenses 37,349,074$
Proposed Capital Expenses
Capital Carryover 934,086$
Recommended Capital Expenses 1,477,107$
FY 2016 Proposed Capital Expenses 2,411,193$
FY 2016 Proposed Budget 39,760,267$
EXECUTIVE SUMMARY
GENERAL FUND
7
FY 2015 Budgeted Resources 21,873,857$
Less Use of Prior Year Reserves (837,385)$
FY 2015 Net Operating Revenues 21,036,472$
Proposed Changes in Revenue
Water Service 797,671$
Wastewater Service 667,128$
Reclaimed Water Service (206,837)$
Sanitation/Recycling/Penalties (7,000)$
Other Changes 59,000$
Subtotal:1,309,962$
FY 2016 Proposed Operating Revenues 22,346,434$
FY 2015 Budgeted Expenses 21,843,520$
Less Capital Expenses (837,385)$
FY 2015 Net Operating Expenses 21,006,135$
Proposed Changes in Expenses
Salaries 110,783$
Insurance/Benefits (37,337)$
TRA Payments 236,251$
Reclaimed Water Purchases (52,785)$
Transfers 405,756$
G&A/Franchise 130,996$
Utilities and Fees 189,200$
State Regulatory Fees 124,693$
Maintenance 46,735$
Meter and Transponders 35,000$
Other Changes 40,507$
Subtotal:1,229,799$
FY 2016 Proposed Operating Expenses 22,235,934$
Proposed Capital Expenses
Capital Carryover 233,074$
Recommended Capital Expenses 245,988$
FY 2016 Proposed Capital Expenses 479,062$
FY 2016 Proposed Budget 22,714,996$
EXECUTIVE SUMMARY
WATER & WASTEWATER
8
FY 2015 Budgeted Resources 19,217,347$
Less Use of Prior Year Reserves (5,337,787)$
FY 2015 Net Operating Revenues 13,879,560$
Proposed Changes in Revenue
Car Rental Taxes 229,222$
Interest Income -$
Subtotal:229,222$
FY 2016 Proposed Operating Revenues 14,108,782$
FY 2015 Budgeted Expenses 16,994,063$
Less Capital Expenses (5,337,787)$
FY 2015 Net Operating Expenses 11,656,276$
Proposed Changes in Expenses
DFW Rebate 152,815$
Transfer to General Fund 25,468$
Transfer to Debt/CIP (2,761)$
Transfer to Equipment Replacement (335,565)$
Subtotal:(160,043)$
FY 2016 Proposed Operating Expenses 11,496,233$
Proposed Capital Expenses
Capital Carryover 2,610,400$
Recommended Capital Expenses 2,643,775$
FY 2016 Proposed Capital Expenses 5,254,175$
FY 2016 Proposed Budget 16,750,408$
EXECUTIVE SUMMARY
CAR RENTAL FUND
9
Beginning Balance, FY15 $10,850,457 $2,516,262 $1,408,323 $2,388,723
(per audit, FYE 2014)
FY15 Estimated Revenues 35,947,489 6,935,306 816,277 1,771,057
Total Available: 46,797,946 9,451,568 2,224,600 4,159,780
FY15 Estimated Expenses (35,724,258) (6,905,744) (809,702) (1,407,340)
Proposed Budget Adjustment (252,555) 0 0 0
Capital Expenses (1,901,489)0 0 0
Total Projected Expenses: (37,878,302)(6,905,744)(809,702)(1,407,340)
Estimated Ending Balance FY15 8,919,644 2,545,824 1,414,898 2,752,440
FY16 Budgeted Revenues 37,355,090 6,492,245 870,616 1,573,572
Total Available: 46,274,734 9,038,069 2,285,514 4,326,012
FY16 Budgeted Expenses (37,349,074) (6,484,245) (868,025) (1,629,027)
Capital Carryover (934,086) (100,000) (175,000) 0
Capital Expenses (1,477,107)0 (4,500)0
Total Projected Expenses: (39,760,267)(6,584,245)(1,047,525)(1,629,027)
Projected Ending Balance, FY16 6,514,467 2,453,824 1,237,989 2,696,985
Less: Designated Reserve (79,893)(350,000)(450,000)0
Adjusted Ending Balance 6,434,574 2,103,824 787,989 2,696,985
Recommended Reserve Levels per Fiscal Policy:
6,139,574 2,006,924 600,000 2,696,985
Available for Supplemental:6,016 8,000 2,591 (55,455)
Available for Capital:288,984 88,900 185,398 55,455
Total Available 295,000 96,900 187,989 0
Fund Balance Summary
Estimated FY14-15 and Budgeted FY15-16
General and Internal Service Funds
General Insurance &
Benefits
Risk Mgmt. &
Workers
Comp
Equipment
Replacement
10
Fund Balance Summary
Estimated FY14-15 and Budgeted FY15-16
Special Revenue Funds
Beginning Balance, FY15 $253,796 $164,822 $2,311,495 $686,176 $5,392,591
(per audit, FYE 2014)
FY15 Estimated Revenues 364,086 100,703 4,548,739 2,209,990 14,198,782
Total Available: 617,882 265,525 6,860,234 2,896,166 19,591,373
FY15 Estimated Expenses (304,407) (84,927) (4,351,975) (2,137,629) (11,656,276)
Proposed Budget Adjustment 0 0 0 0 (248,284)
Capital Expenses (58,398)0 (538,657)(185,705)(2,707,467)
Total Projected Expenses: (362,805)(84,927)(4,890,632)(2,323,334)(14,612,027)
Estimated Ending Balance FY15 255,077 180,598 1,969,602 572,832 4,979,346
FY16 Budgeted Revenues 425,757 101,030 4,652,104 2,290,945 14,108,782
Total Available: 680,834 281,628 6,621,706 2,863,777 19,088,128
FY16 Budgeted Expenses (370,721) (86,010) (4,097,391) (2,253,636) (11,496,233)
Capital Carryover (10,000) 0 (604,933) 0 (2,610,400)
Capital Expenses (70,000)0 (948,165)(237,825)(2,643,775)
Total Projected Expenses: (450,721)(86,010)(5,650,489)(2,491,461)(16,750,408)
Projected Ending Balance, FY16 230,113 195,618 971,217 372,316 2,337,720
Less: Designated Reserve (67,209)0 0 0 0
Adjusted Ending Balance 162,904 195,618 971,217 372,316 2,337,720
Recommended Reserve Levels per Fiscal Policy:
60,940 14,139 500,000 370,461 2,000,000
Available for Supplemental:55,036 15,020 554,713 37,309 2,612,549
Available for Capital:46,927 166,459 (83,496)(35,454)(2,274,829)
Total Available 101,963 181,479 471,217 1,855 337,720
Hotel/
Motel
EDC 1/2 Cent
Sales Tax
CCPD 1/4
Cent Sales
Tax
Car RentalJuvenile
Case Fund
11
Fund Balance Summary
Estimated FY14-15 and Budgeted FY15-16
Special Revenue Funds (continued)
Beginning Balance, FY15 $227,881 $75,507 $839,452 $656,737 $10,602 $405,157
(per audit, FYE 2014)
FY15 Estimated Revenues 39,942 183,439 194,780 93,263 392,581 125,128
Total Available: 267,823 258,946 1,034,232 750,000 403,183 530,285
FY15 Estimated Expenses (1,000) (167,712) (249,228) 0 (385,668) (120,000)
Proposed Budget Adjustment 0 0 0 0 0 0
Capital Expenses 0 0 (60,000)0 0 (50,000)
Total Projected Expenses: (1,000)(167,712)(309,228)0 (385,668)(170,000)
Estimated Ending Balance FY15 266,823 91,234 725,004 750,000 17,515 360,285
FY16 Budgeted Revenues 1,000 147,169 0 0 561,844 120,000
Total Available: 267,823 238,403 725,004 750,000 579,359 480,285
FY16 Budgeted Expenses (1,000) (145,117) (175,092) (49,635) (564,359) (120,000)
Capital Carryover 0 0 0 0 0 0
Capital Expenses (200,000)0 (60,000)0 0 0
Total Projected Expenses: (201,000)(145,117)(235,092)(49,635)(564,359)(120,000)
Projected Ending Balance, FY16 66,823 93,286 489,912 700,365 15,000 360,285
Less: Designated Reserve 0 0 0 0 0 0
Adjusted Ending Balance 66,823 93,286 489,912 700,365 15,000 360,285
Recommended Reserve Levels per Fiscal Policy:
0 0 0 0 0 0
Available for Supplemental:0 2,052 (175,092) (49,635) (2,515) 0
Available for Capital:66,823 91,234 665,004 750,000 17,515 360,285
Total Available 66,823 93,286 489,912 700,365 15,000 360,285
Public Safety
Special
Revenue
Fund
Cable PEG
Fee Fund
Glade
Parks
TIRZ
Police Drug
Fund
Police
Seized
Assets
Fund
Glade
Parks PID
12
Beginning Balance, FY15 $5,352,486 $38,605 $342,781 $303,231 $27,097 $7,292 $116,434
(per audit, FYE 2014)
FY15 Estimated Revenues 20,144,614 1,203,285 713,926 479,515 41,752 4,114,715 1,343,171
Residual Equity Transfer 0 0 0 0 0 40,000 0
Total Available: 25,497,100 1,241,890 1,056,707 782,746 68,849 4,162,007 1,459,605
FY15 Estimated Expenses (19,950,650) (1,191,805) (713,262) (464,305) (38,246) (4,153,154) (1,396,708)
Capital Expenses (604,311)(10,500)(125,000)(76,252)0 0 0
Total Projected Expenses: (20,554,961)(1,202,305)(838,262)(540,557)(38,246)(4,153,154)(1,396,708)
Estimated Ending Balance FY15 4,942,139 39,585 218,445 242,189 30,603 8,853 62,897
FY16 Budgeted Revenues 22,346,434 1,283,352 719,280 555,830 80,000 4,594,912 1,575,440
Total Available: 27,288,573 1,322,937 937,725 798,019 110,603 4,603,765 1,638,337
FY16 Budgeted Expenses (22,235,934) (1,283,352) (716,150) (552,841) (79,500) (4,544,913) (1,570,007)
Capital Carryover (233,074) 0 0 0 0 0 0
Capital Expenses (245,988)0 (60,000)(123,936)0 0 0
Total Projected Expenses: (22,714,996)(1,283,352)(776,150)(676,777)(79,500)(4,544,913)(1,570,007)
Projected Ending Balance, FY16 4,573,577 39,585 161,575 121,242 31,103 58,852 68,330
Less: Designated Reserve 0 0 0 0 0 0 0
Adjusted Ending Balance 4,573,577 39,585 161,575 121,242 31,103 58,852 68,330
Recommended Reserve Levels per Fiscal Policy:
4,569,028 0 147,154 113,597 0 0 0
Available for Supplemental:110,500 0 3,130 2,989 500 49,999 5,433
Available for Capital:(105,951)39,585 11,291 4,656 30,603 8,853 62,897
Total Available 4,549 39,585 14,421 7,645 31,103 58,852 68,330
Fund Balance Summary
Estimated FY14-15 and Budgeted FY15-16
Enterprise Funds
Water &
Wastewater
Service
Center
Drainage
Utility
System
Recreation
Classes Arbor Daze Texas Star
Golf
Texas
Star
Sports
Complex
13
Fund Balance Summary
Estimated FY14-15 and Budgeted FY15-16
Debt Service Funds
Beginning Balance, FY15 $662,015 $134,439 $1,995 $12,579 $8,009 $54,403
(per audit, FYE 2014)
FY15 Estimated Revenues 10,163,048 710,365 907,103 607,654 159,400 612,049
Total Available: 10,825,063 844,804 909,098 620,233 167,409 666,452
FY15 Estimated Expenses (4,121,578) (710,365) (907,103) (607,754) (159,400) (612,049)
Proposed Budget Adjustment (6,163,986)0 0 0 0 0
Total Projected Expenses: (10,285,564)(710,365)(907,103)(607,754)(159,400)(612,049)
Estimated Ending Balance FY15 539,499 134,439 1,995 12,479 8,009 54,403
FY16 Budgeted Revenues 4,214,353 710,105 169,376 817,909 163,200 613,849
Total Available: 4,753,852 844,544 171,371 830,388 171,209 668,252
FY16 Budgeted Expenses (4,328,718) (709,805) (169,376) (817,909) (163,200) (613,849)
Capital Carryover 0 0 0 0 0 0
Capital Expenses 0 0 0 0 0 0
Total Projected Expenses: (4,328,718)(709,805)(169,376)(817,909)(163,200)(613,849)
Projected Ending Balance, FY16 425,134 134,739 1,995 12,479 8,009 54,403
Less: Designated Reserve 0 (59,410)0 0 0 0
Adjusted Ending Balance 425,134 75,329 1,995 12,479 8,009 54,403
Recommended Reserve Levels per Fiscal Policy:
383,988 0 0 0 0 0
Available for Supplemental:(114,365) 300 0 0 0 0
Available for Capital:155,511 75,029 1,995 12,479 8,009 54,403
Total Available 41,146 75,329 1,995 12,479 8,009 54,403
Texas Star
Golf
Course
Debt
EDC 1/2
Cent Sales
Tax Debt
G.O.Debt
Service
Stars
Center Debt
Water &
Wastewater
Debt
Texas Star
Sports
Complex
Debt
14
Beginning Balance, FY15 $911,922 $805,180 $1,151,896 $1,031,731 $923,377
(per audit, FYE 2014)
FY15 Estimated Revenues 9,220 498,124 334,253 99,771 230,937
Total Available:921,142 1,303,304 1,486,149 1,131,502 1,154,314
FY15 Estimated Expenses (9,220)0 (705,850)0 (165,000)
Proposed Budget Adjustment 0 0 0 0 (40,000)
Capital Expenses 0 0 0 0 0
Total Projected Expenses:(9,220)0 (705,850)0 (205,000)
Estimated Ending Balance FY15 911,922 1,303,304 780,299 1,131,502 949,314
FY16 Budgeted Revenues 0 0 5,000 100,400 207,625
Total Available:911,922 1,303,304 785,299 1,231,902 1,156,939
FY16 Budgeted Expenses 0 0 (135,235)0 (175,000)
Capital Carryover 0 0 0 0 0
Capital Expenses (730,000)0 0 (425,000)0
Total Projected Expenses: (730,000)0 (135,235)(425,000)(175,000)
Projected Ending Balance, FY16 181,922 1,303,304 650,064 806,902 981,939
Less: Designated Reserve (169,076)(1,146,956)0 (161,300)(525,466)
Adjusted Ending Balance 12,846 156,348 650,064 645,602 456,473
Recommended Reserve Levels per Fiscal Policy:
0 0 0 322,604 933,886
Available for Supplemental:0 0 (130,235) 100,400 32,625
Available for Capital:12,846 156,348 780,299 222,598 (510,038)
Total Available 12,846 156,348 650,064 322,998 (477,413)
* In prior years the Texas Star Golf Course Reserves and CIP funds have been combined. Reserves and CIP have now been separated for
accounting purposes, therefore beginning Working Capital has been adjusted to show only Reserve Funds. CIP fund summary will show the
other portion of beginning Working Capital amounts.
Fund Balance Summary
Estimated FY14-15 and Budgeted FY15-16
Reserve Funds
EDC 1/2 Cent
Sales Tax Debt
Reserve
Water &
Wastewater
Debt &
Emergency
Reserve
Texas Star
Golf Course
Reserve*
Water &
Wastewater
Rate Stabilization
Reserve
Texas Star
Sports
Complex
Reserve
15
Budgeted FY14-15 Proposed FY15-16
Fund Revenue
Use of
Reserves Revenue
Use of
Reserves
General 35,741,295$ 2,871,610$ 37,355,090$ 2,411,193$
Hotel/Motel 315,050$ 68,398$ 425,757$ 80,000$
Juvenile Case 115,030$ -$ 101,030$ -$
EDC ½¢ Sales Tax 4,444,038$ 1,058,381$ 4,652,104$ 1,553,098$
CCPD ¼¢ Sales Tax 2,183,294$ 185,705$ 2,290,945$ 237,825$
Police Seized Assets Fund -$ 309,228$ -$ 235,092$
Police Drug Fund 1,000$ -$ 1,000$ 200,000$
Public Safety Special Revenue 146,439$ -$ 147,169$ -$
Car Rental 13,879,560$ 5,337,787$ 14,108,782$ 5,254,175$
Glade Parks PID 93,263$ -$ -$ 49,635$
Glade Parks TIRZ 392,265$ -$ 561,844$ 2,515$
Cable PEG Fund 120,000$ 50,000$ 120,000$ -$
Water & Wastewater 21,036,472$ 837,385$ 22,346,434$ 479,062$
Service Center 1,192,805$ 10,500$ 1,283,352$ -$
Drainage Utility 714,520$ 125,000$ 719,280$ 60,000$
Recreation Classes 474,030$ 107,000$ 555,830$ 123,936$
Arbor Daze 80,010$ -$ 80,000$ -$
Texas Star Golf Course (TSGC)4,465,069$ -$ 4,594,912$ -$
Texas Star Sports Complex (TSSC) 1,572,580$ -$ 1,575,440$ -$
Equip. Replacement 1,728,117$ -$ 1,573,572$ 55,455$
Insurance 6,915,989$ 100,000$ 6,492,245$ 100,000$
Risk/WC 816,277$ 175,000$ 870,616$ 179,500$
G.O. Debt 3,641,291$ 94,674$ 4,214,353$ 114,365$
Star Center Debt 710,365$ -$ 710,105$ -$
EDC Debt 907,103$ -$ 169,376$ -$
Water & Wastewater Debt 607,654$ -$ 817,909$ -$
TSSC Debt 159,400$ -$ 163,200$ -$
TSGC Debt 612,049$ -$ 613,849$ -$
TOTAL 103,064,965$ 11,330,668$ 106,544,194$ 11,135,851$
Where Does The Money Come From?
General
35%
EDC
5%CCPD
2%
Car Rental
13%
W&WW
21%
Golf
4%
Insurance
6%
Risk/WC
1%
Debt
6%
**Other
7%
FY15-16
16
Budgeted FY14-15 Proposed FY15-16
Fund
Operating
Expenses
Capital
Expenses
Operating
Expenses
Capital
Expenses
General 35,724,258$ 2,871,610$ 37,349,074$ 2,411,193$
Hotel/Motel 304,407$ 68,398$ 370,721$ 80,000$
Juvenile Case 84,927$ -$ 86,010$ -$
EDC ½¢ Sales Tax 4,437,184$ 1,058,381$ 4,097,391$ 1,553,098$
CCPD ¼¢ Sales Tax 2,137,629$ 185,705$ 2,253,636$ 237,825$
Police Seized Assets Fund 249,228$ 60,000$ 175,092$ 60,000$
Police Drug Fund 1,000$ -$ 1,000$ 200,000$
Public Safety Special Revenue 145,212$ -$ 145,117$ -$
Car Rental 11,656,276$ 5,337,787$ 11,496,233$ 5,254,175$
Glade Parks PID 31,381$ -$ 49,635$ -$
Glade Parks TIRZ 392,265$ -$ 564,359$ -$
Cable PEG Fund 120,000$ 50,000$ 120,000$ -$
Water & Wastewater 21,006,135$ 837,385$ 22,235,934$ 479,062$
Service Center 1,192,805$ 10,500$ 1,283,352$ -$
Drainage Utility 713,262$ 125,000$ 716,150$ 60,000$
Recreation Classes 464,305$ 107,000$ 552,841$ 123,936$
Arbor Daze 79,500$ -$ 79,500$ -$
Texas Star Golf Course (TSGC)4,456,616$ -$ 4,544,913$ -$
Texas Star Sports Complex (TSSC) 1,572,475$ -$ 1,570,007$ -$
Equip. Replacement 1,407,340$ -$ 1,629,027$ -$
Insurance 6,905,744$ 100,000$ 6,484,245$ 100,000$
Risk/WC 809,702$ 175,000$ 868,025$ 179,500$
G.O. Debt 3,735,965$ -$ 4,328,718$ -$
Star Center Debt 710,365$ -$ 709,805$ -$
EDC Debt 907,103$ -$ 169,376$ -$
Water & Wastewater Debt 607,654$ -$ 817,909$ -$
TSSC Debt 159,400$ -$ 163,200$ -$
TSGC Debt 612,049$ -$ 613,849$ -$
TOTAL 100,624,187$ 10,986,766$ 103,475,119$ 10,738,789$
Where Does The Money Go?
General
36%
EDC
4%CCPD
2%
Car Rental
11%
W&WW
22%
Golf
4%
Insurance
6%
Risk/WC
1%
Debt
7%**Other
7%
FY15-16
17
General Fund Revenues
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Revenues FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Property Taxes 10,145,867$ 10,799,160$ 10,799,160$ 11,332,966$ 533,806$ 5%
Prior Year Property Taxes 35,365$ 40,000$ 40,000$ 40,000$ -$ 0%
Penalties & Interest 53,131$ 60,000$ 58,500$ 58,000$ (2,000)$ (3%)
Sales Tax 8,753,204$ 8,821,633$ 9,076,363$ 9,442,356$ 620,723$ 7%
Additional Sales Tax 2,193,665$ 2,217,009$ 2,269,091$ 2,360,589$ 143,580$ 6%
Mixed Drink Tax 69,160$ 73,000$ 72,300$ 82,400$ 9,400$ 13%
Electric Franchise 1,719,259$ 1,625,000$ 1,674,141$ 1,675,882$ 50,882$ 3%
Gas Franchise 425,948$ 325,000$ 440,000$ 435,000$ 110,000$ 34%
Telephone Franchise 330,022$ 317,950$ 317,950$ 317,950$ -$ 0%
Sanitation Service 194,961$ 196,200$ 211,802$ 211,802$ 15,602$ 8%
Recycling Franchise Fee 16,526$ 16,000$ 17,549$ 17,549$ 1,549$ 10%
Cable Franchise Fee 672,194$ 645,000$ 645,000$ 665,000$ 20,000$ 3%
W&WW Franchise Tax 963,936$ 1,051,824$ 1,036,292$ 1,117,322$ 65,498$ 6%
Other Permits 20,475$ 18,000$ 31,602$ 20,000$ 2,000$ 11%
Health Permits 78,575$ 80,000$ 70,000$ 80,000$ -$ 0%
Fire Permits 38,536$ 43,000$ 58,000$ 46,000$ 3,000$ 7%
Contractor Regulatory License 61,100$ 60,000$ 65,950$ 60,000$ -$ 0%
Minimum Housing 218,529$ 200,000$ 193,767$ 194,000$ (6,000)$ (3%)
Misc. Permits and Fees 58,567$ 47,800$ 57,704$ 51,100$ 3,300$ 7%
Building Permits 845,258$ 590,000$ 771,000$ 590,000$ -$ 0%
Swimming Pools/Concessions 250,403$ 223,600$ 230,000$ 265,000$ 41,400$ 19%
Auto Theft Task Force Grant 89,427$ 87,000$ 87,000$ 92,000$ 5,000$ 6%
School Resource Officers 290,040$ 301,650$ 301,650$ 307,700$ 6,050$ 2%
Municipal Court 3,366,667$ 3,368,630$ 2,922,694$ 3,244,300$ (124,330)$ (4%)
Library Fees 53,880$ 54,400$ 43,689$ 49,600$ (4,800)$ (9%)
Ambulance Fees 869,270$ 910,000$ 966,462$ 976,127$ 66,127$ 7%
Alarm Revenue 126,140$ 125,000$ 127,100$ 130,000$ 5,000$ 4%
Jail Revenue 346,665$ 290,000$ 173,735$ 175,000$ (115,000)$ (40%)
Interest Income 26,601$ 30,000$ 22,000$ 35,000$ 5,000$ 17%
Miscellaneous 73,456$ 51,650$ 88,415$ 99,650$ 48,000$ 93%
Tower Lease 430,889$ 430,458$ 452,512$ 450,000$ 19,542$ 5%
Betterment/Contributions 15,069$ 15,000$ 14,262$ 14,500$ (500)$ (3%)
Transfers 2,532,431$ 2,627,331$ 2,611,799$ 2,718,297$ 90,966$ 3%
TOTAL REVENUES 35,365,217$ 35,741,295$ 35,947,489$ 37,355,090$ 1,613,795$ 5%
Use of Reserves -$ 2,871,610$ 1,901,489$ 2,411,193$ (460,417)$ (16%)
TOTAL RESOURCES 35,365,217$ 38,612,905$ 37,848,978$ 39,766,283$ 1,153,378$ 3%
Sales & Uses Taxes
32%
Licenses/Permits
3%
Franchise Fees
12%Fines & Fees
13%
Interest
0%
Transfers
7%
Miscellaneous
2%
Property Taxes
31%
FY15-16
18
TAX RATE SCENARIOS
As Computed from July 2015 Certified Tax Roll
Fiscal Year 2015-16
Fiscal Year Revenue at Revenue at Revenue at
2014-15 Effective Tax Rate Proposed Rate Rollback Rate
Total Tax Rate 0.467500 0.458926 0.467500 0.489461
Debt Tax Rate 0.102995 0.100929 0.100929 0.100929
M & O Tax Rate 0.364505 0.357997 0.366571 0.388532
Assessed Valuation (a)$3,050,289,663 $3,153,297,953 $3,153,297,953 $3,153,297,953
Adj. Net Taxable Value Assessed (b)$2,829,162,243 $2,920,707,862 $2,920,707,862 $2,920,707,862
TIF Increment Value (c)$42,480,635 53,941,226 53,941,226 53,941,226
Total Debt $4,260,328 $4,451,708 $4,451,708 $4,451,708
Debt Paid by other Sources ($1,298,621) ($1,503,850)($1,503,850)($1,503,850)
Taxable Debt Service $2,961,707 $2,947,858 $2,947,858 $2,947,858
Debt Revenue $2,972,233 $2,947,836 $2,947,836 $2,947,836
Prior Year Debt Revenue $2,948,975 $2,972,233 $2,972,233 $2,972,233
Increase (Decrease) in Debt Revenue $23,258 ($24,397)($24,397)($24,397)
M&O Revenue - General Fund $10,025,545 $10,299,211 $10,545,876 $11,177,671
Ceiling Revenues $722,774 $787,090 $787,090 $787,090
TIF Assessment - City Portion $50,840 $0 $0 $0
Total General Fund Tax Revenue $10,799,160 $11,086,301 $11,332,966 $11,964,761
Prior Year M&O Revenue $10,107,677 $10,799,160 $10,799,160 $10,799,160
Increase (Decrease) in M&O Revenue $691,483 $287,141 $533,806 $1,165,601
Total Increase in Tax Revenue $714,741 $262,744 $509,409 $1,141,205
NOTES:
(c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($71,921,634 @ 75% = $53,941,226).
Note: Under these circumstances each penny of tax equals approximately $287,690 ($2,920,707,863*.01*.985/100 = $287,690).
M&O Revenues are at a collection rate of approximately 98.5%. Debt Revenues are at 100% collections.
M&O = Maintenance and Operations
(a) Assessed Valuation is the Net Taxable Value from T.A.D. plus minimum value of ARB and estimate of incomplete property.
(b) Adj. Net Taxable Value Assessed = Assessed Value less TIF increment $53,941,226 and authorized ceiling Over 65 $166,507,443 and
Disabled Persons $12,141,422.
Note: FY2014-15 Adj. Net Taxable Value amended to exclude Over 65 and Disabled which is now shown as Ceiling Revenues for comparison
purposes.
19
General Fund Expenditures
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
City Council 28,261$ 40,875$ 40,875$ 40,875$ -$ 0%
City Administration 503,494$ 552,755$ 552,755$ 541,930$ (10,825)$ (2%)
City Secretary 316,171$ 352,477$ 352,477$ 371,870$ 19,393$ 6%
Communications/Marketing 10,664$ 23,475$ 23,475$ 23,475$ -$ 0%
Total - City Administration 858,591$ 969,582$ 969,582$ 978,150$ 8,568$ 1%
Finance/Budget 215,284$ 232,304$ 232,304$ 243,771$ 11,467$ 5%
Municipal Court 684,997$ 712,871$ 712,871$ 726,114$ 13,243$ 2%
Accounting 221,572$ 321,144$ 321,144$ 350,198$ 29,054$ 9%
Purchasing 79,818$ 91,643$ 91,643$ 86,934$ (4,709)$ (5%)
Total - Finance 1,201,671$ 1,357,962$ 1,357,962$ 1,407,017$ 49,055$ 4%
Emergency Management 29,387$ 50,775$ 50,775$ 50,775$ -$ 0%
Police Code Compliance 1,415,752$ 1,581,518$ 1,581,518$ 1,648,960$ 67,442$ 4%
Police Administration 684,577$ 819,734$ 819,734$ 1,000,110$ 180,376$ 22%
Police Patrol 4,657,085$ 4,881,511$ 4,881,511$ 5,118,244$ 236,733$ 5%
Police CID 1,740,664$ 1,621,319$ 1,621,319$ 1,633,063$ 11,744$ 1%
Police Service 1,897,692$ 2,023,770$ 2,023,770$ 2,072,180$ 48,410$ 2%
Police Detention 1,436,480$ 1,537,385$ 1,537,385$ 1,600,720$ 63,335$ 4%
Total-Police 11,861,637$ 12,516,012$ 12,516,012$ 13,124,052$ 608,040$ 5%
Fire Marshal/Education 546,860$ 570,860$ 570,860$ 561,000$ (9,860)$ (2%)
Fire Administration 482,016$ 498,143$ 498,143$ 514,693$ 16,550$ 3%
EMS/Suppression 7,521,386$ 7,952,330$ 7,952,330$ 8,281,245$ 328,915$ 4%
Total-Fire 8,550,262$ 9,021,333$ 9,021,333$ 9,356,938$ 335,605$ 4%
Information Services 322,925$ 343,371$ 343,371$ 310,821$ (32,550)$ (9%)
Personnel 368,073$ 408,432$ 408,432$ 408,839$ 407$ 0%
Facility Maintenance 908,101$ 907,210$ 907,210$ 939,466$ 32,256$ 4%
Library 670,355$ 709,266$ 709,266$ 728,164$ 18,898$ 3%
Total - Administrative Services 2,269,454$ 2,368,279$ 2,368,279$ 2,387,290$ 19,011$ 1%
Planning & Development 263,811$ 291,732$ 291,732$ 307,665$ 15,933$ 5%
Inspection Services 308,754$ 327,359$ 327,359$ 353,221$ 25,862$ 8%
Total-Development 572,565$ 619,091$ 619,091$ 660,886$ 41,795$ 7%
Recreation 595,802$ 656,474$ 656,474$ 665,687$ 9,213$ 1%
Parks 1,211,188$ 1,301,269$ 1,301,269$ 1,359,322$ 58,053$ 4%
Swimming Pools 89,329$ 132,500$ 132,500$ 159,460$ 26,960$ 20%
Senior Center 219,707$ 232,147$ 232,147$ 271,034$ 38,887$ 17%
Recreation Admin.57,998$ 68,386$ 68,386$ 71,341$ 2,955$ 4%
Total-Parks & Comm Srvcs 2,174,024$ 2,390,776$ 2,390,776$ 2,526,844$ 136,068$ 6%
Street Maintenance 1,253,036$ 1,538,892$ 1,538,892$ 1,593,843$ 54,951$ 4%
Animal Control 263,362$ 296,945$ 296,945$ 296,019$ (926)$ (0%)
City Engineer 60,129$ 85,871$ 85,871$ 107,537$ 21,666$ 25%
Total - Public Works 1,576,526$ 1,921,708$ 1,921,708$ 1,997,399$ 75,691$ 4%
Legal Services 104,999$ 130,000$ 130,000$ 130,000$ -$ 0%
Non-Departmental 3,978,604$ 4,400,515$ 4,653,070$ 4,751,498$ 350,983$ 8%
Betterment 17,908$ 29,000$ 29,000$ 29,000$ -$ 0%
Total - Non-Depart. 4,101,511$ 4,559,515$ 4,812,070$ 4,910,498$ 350,983$ 8%
Total Operating Expenses 33,166,242$ 35,724,258$ 35,976,813$ 37,349,074$ 1,624,816$ 5%
Capital Expenses 1,239,192$ 2,871,610$ 1,901,489$ 2,411,193$ (460,417)$ (16%)
Total Expenses 34,405,434$ 38,595,868$ 37,878,302$ 39,760,267$ 1,164,399$ 3%
City Admin
2%
Police
33%
Fire
24%
Development
2%
Non-Depart
12%
Admin Srvcs
6%
Finance
4%
Public Works
5%
PACS
6%
Capital
6%FY15-16
20
Water & Wastewater Revenues
Proposed FY15 Budget to
Water & Wastewater Actual Budget Estimated Budget FY16 Proposed
Revenues FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Interest Income(1)11,095$ 12,000$ 12,000$ 12,000$ -$ 0%
Sanitation 189,041$ 190,000$ 195,000$ 195,000$ 5,000$ 3%
Water Service 10,786,403$ 11,691,856$ 11,154,039$ 12,489,527$ 797,671$ 7%
Wastewater Service 7,100,795$ 7,735,966$ 7,459,904$ 8,403,094$ 667,128$ 9%
Reclaimed Water Service 167,083$ 473,650$ 152,671$ 266,813$ (206,837)$ (44%)
New Meters(1)31,453$ 25,000$ 60,000$ 60,000$ 35,000$ 140%
Reconnect Fees(1)221,675$ 220,000$ 220,000$ 220,000$ -$ 0%
Inspection Fees(1)184,180$ 65,000$ 275,000$ 85,000$ 20,000$ 31%
Miscellaneous(1)42,190$ 35,000$ 35,000$ 35,000$ -$ 0%
Penalties 222,912$ 250,000$ 227,000$ 230,000$ (20,000)$ (8%)
Initiations/Transfer Fees(1)29,880$ 26,000$ 26,000$ 30,000$ 4,000$ 15%
Recycling Fees 316,643$ 312,000$ 328,000$ 320,000$ 8,000$ 3%
Use of Rate Stabilization 1,232,180$ 289,751$ 289,751$ 135,235$ (154,516)$ (53%)
Rate Stabilization Rebate (212,180)$ (289,751)$ (289,751)$ (135,235)$ 154,516$ (53%)
TOTAL REVENUES 20,323,350$ 21,036,472$ 20,144,614$ 22,346,434$ 1,309,962$ 6%
Use of Reserves 40,280$ 837,385$ 604,311$ 479,062$ (358,323)$ (43%)
TOTAL RESOURCES 20,363,631$ 21,873,857$ 20,748,925$ 22,825,496$ 951,639$ 4%
(1) Water & Wastewater Revenue line items are aggregated in graph under "Other"
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.
The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and
decreases in service fee collections within the past year. The Water and 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.
Sanitation
1%
Recycling
1%
Other (1)
2%
Water
56%
Reclaimed Water
1%
Penalties
1%
Wastewater
38%
FY15-16
21
Water & Wastewater Expenditures
Proposed FY15 Budget to
Water & Wastewater Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Water Office 410,737$ 442,066$ 442,066$ 442,746$ 680$ 0%
Total-Finance 410,737$ 442,066$ 442,066$ 442,746$ 680$ 0%
City Engineer 265,067$ 298,657$ 283,657$ 312,389$ 13,732$ 5%
Water Production 7,341,381$ 7,036,183$ 6,219,332$ 7,198,968$ 162,785$ 2%
Water Distribution 907,062$ 890,990$ 850,843$ 923,870$ 32,880$ 4%
Wastewater Treatment 3,379,744$ 4,122,728$ 3,877,305$ 4,370,324$ 247,596$ 6%
Meter Reading 58,738$ 62,131$ 61,131$ 63,612$ 1,481$ 2%
Total-Public Works 11,951,992$ 12,410,689$ 11,292,268$ 12,869,163$ 458,474$ 4%
Recycling 26,796$ 41,300$ 41,300$ 41,300$ -$ 0%
GIS 501,592$ 524,584$ 524,584$ 572,265$ 47,681$ 9%
Legal Services 75,000$ 75,000$ 75,000$ 75,000$ -$ 0%
Non-Departmental 7,215,197$ 7,512,496$ 7,575,432$ 8,235,460$ 722,964$ 10%
Total-Non Departmental 7,818,585$ 8,153,380$ 8,216,316$ 8,924,025$ 770,645$ 9%
Total Operating Expenses 20,181,314$ 21,006,135$ 19,950,650$ 22,235,934$ 1,229,799$ 6%
Capital Expenses 182,317$ 837,385$ 604,311$ 479,062$ (358,323)$ (43%)
Total Expenses 20,363,631$ 21,843,520$ 20,554,961$ 22,714,996$ 871,476$ 4%
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.
The chart details the expenditures over the past, current,and upcoming fiscal years,as well as the increases and
decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition,
operation and maintenance of a municipal water and wastewater utility system.
Finance
2%
Public Works
2%
Water Production
32%
Water Distribution
4%
Wastewater Treatment
19%
GIS
2%
Capital
2%
Non-Depart.
37%FY15-16
22
All Other Enterprise Operating Funds
Proposed FY15 Budget to
Enterprise Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Service Center Fund:
Revenues 1,221,368$ 1,192,805$ 1,203,285$ 1,283,352$ 90,547$ 8%
Operating Expenses 1,207,012$ 1,192,805$ 1,191,805$ 1,283,352$ 90,547$ 8%
Use of Reserves -$ 10,500$ 10,500$ -$ (10,500)$ (100%)
Capital Expenses (1)-$ 10,500$ 10,500$ -$ (10,500)$ (100%)
Drainage Utility System:
Revenues 713,064$ 714,520$ 713,926$ 719,280$ 4,760$ 1%
Operating Expenses 677,841$ 713,262$ 713,262$ 716,150$ 2,888$ 0%
Use of Reserves -$ 125,000$ 125,000$ 60,000$ (65,000)$ (52%)
Capital Expenses -$ 125,000$ 125,000$ 60,000$ (65,000)$ (52%)
Recreation Classes:
Revenues 530,734$ 474,030$ 479,515$ 555,830$ 81,800$ 17%
Operating Expenses 564,986$ 464,305$ 464,305$ 552,841$ 88,536$ 19%
Use of Reserves 49,288$ 107,000$ 76,252$ 123,936$ 16,936$ 16%
Capital Expenses 15,036$ 107,000$ 76,252$ 123,936$ 16,936$ 16%
Arbor Daze:
Revenues 76,419$ 80,010$ 41,752$ 80,000$ (10)$ (0%)
Operating Expenses 82,852$ 79,500$ 38,246$ 79,500$ -$ 0%
Use of Reserves 6,433$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
Texas Star Golf Course:
Revenues 4,019,279$ 4,465,069$ 4,154,715$ 4,594,912$ 129,843$ 3%
Operating Expenses 3,974,186$ 4,456,616$ 4,153,154$ 4,544,913$ 88,297$ 2%
Use of Reserves -$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
Texas Star Sports Complex
Revenues 1,515,386$ 1,572,580$ 1,343,171$ 1,575,440$ 2,860$ 0%
Operating Expenses 1,480,666$ 1,572,475$ 1,396,708$ 1,570,007$ (2,468)$ (0%)
Use of Reserves -$ -$ 53,537$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
(1) Actual FY14 corrected to remove capital assets of Equipment Replacement Fund which were incorrectly reported under the Service
Center Fund.
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 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 Drainage Fund is used to account for the acquisition, operation, and maintenance of the city's municipal drainage utility system.
The Arbor Daze Fund is used to account for expenses related to the annual festival, funded by sponsorships and booth rentals.
The Texas Star Golf Course and Texas Star Sports Complex Funds are used to account for the operations and maintenance of these
facilities which are supported primarily by user charges.
The Service Center Fund is used to account for the maintenance of the City's motor vehicles.
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.
23
Special Revenue Operating Funds
Proposed FY15 Budget to
Special Revenue Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Hotel/Motel:
Revenues 343,354$ 315,050$ 364,086$ 425,757$ 110,707$ 35%
Operating Expenses 304,165$ 304,407$ 304,407$ 370,721$ 66,314$ 22%
Use of Reserves 811$ 68,398$ 58,398$ 80,000$ 11,602$ 17%
Capital Expenses 40,000$ 68,398$ 58,398$ 80,000$ 11,602$ 17%
Juvenile Case:
Revenues 105,510$ 115,030$ 100,703$ 101,030$ (14,000)$ (12%)
Operating Expenses 73,395$ 84,927$ 84,927$ 86,010$ 1,083$ 1%
Use of Excess Reserves -$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
EDC ½¢ Sales Tax:
Revenues 4,398,183$ 4,444,038$ 4,548,739$ 4,652,104$ 208,066$ 5%
Operating Expenses 3,956,933$ 4,437,184$ 4,351,975$ 4,097,391$ (339,793)$ (8%)
Use of Reserves -$ 1,058,381$ 538,657$ 1,553,098$ 494,717$ 47%
Capital Expenses 221,173$ 1,058,381$ 538,657$ 1,553,098$ 494,717$ 47%
CCPD ¼¢ Sales Tax:
Revenues 2,169,576$ 2,183,294$ 2,209,990$ 2,290,945$ 107,651$ 5%
Operating Expenses 1,851,550$ 2,137,629$ 2,137,629$ 2,253,636$ 116,007$ 5%
Use of Reserves -$ 185,705$ 185,705$ 237,825$ 52,120$ 28%
Capital Expenses 236,514$ 185,705$ 185,705$ 237,825$ 52,120$ 28%
Police Seized Assets Fund:
Revenues 338$ -$ 194,780$ -$ -$ 0%
Operating Expenses 142,842$ 249,228$ 249,228$ 175,092$ (74,136)$ (30%)
Use of Reserves 1,589,107$ 309,228$ 114,448$ 235,092$ (74,136)$ (24%)
Capital Expenses 1,446,603$ 60,000$ 60,000$ 60,000$ -$ 0%
Police Drug Fund
Revenues 107,275$ 1,000$ 39,942$ 1,000$ -$ 0%
Operating Expenses 5,557$ 1,000$ 1,000$ 1,000$ -$ 0%
Use of Reserves -$ -$ -$ 200,000$ 200,000$ 0%
Capital Expenses -$ -$ -$ 200,000$ 200,000$ 0%
Public Safety Special Revenue
Revenues 216,128$ 146,439$ 183,439$ 147,169$ 730$ 0%
Operating Expenses 216,057$ 145,212$ 167,712$ 145,117$ (95)$ (0%)
Use of Reserves -$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
Car Rental Tax:
Revenues 14,091,095$ 13,879,560$ 14,198,782$ 14,108,782$ 229,222$ 2%
Operating Expenses 11,853,381$ 11,656,276$ 11,904,560$ 11,496,233$ (160,043)$ (1%)
Use of Reserves -$ 5,337,787$ 2,707,467$ 5,254,175$ (83,612)$ (2%)
Capital Expenses 718,104$ 5,337,787$ 2,707,467$ 5,254,175$ (83,612)$ (2%)
Glade Parks PID
Revenues 718,012$ 93,263$ 93,263$ -$ (93,263)$ (100%)
Operating Expenses 117,335$ 31,381$ -$ 49,635$ 18,254$ 58%
Use of Reserves -$ -$ -$ 49,635$ 49,635$ 0%
Capital Expenses -$ -$ -$ -$
Glade Parks TIRZ
Revenues 131,532$ 392,265$ 392,581$ 561,844$ 169,579$ 43%
Operating Expenses 120,930$ 392,265$ 385,668$ 564,359$ 172,094$ 44%
Use of Reserves -$ -$ -$ 2,515$ 2,515$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
Cable PEG Fund:
Revenues 135,835$ 120,000$ 125,128$ 120,000$ -$ 0%
Operating Expenses 21,145$ 120,000$ 120,000$ 120,000$ -$ 0%
Use of Reserves -$ 50,000$ 50,000$ -$ (50,000)$ (100%)
Capital Expenses -$ 50,000$ 50,000$ -$ (50,000)$ (100%)
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.
24
The Crime Control and Prevention District (CCPD)¼¢Sales Tax Fund is used to account for ¼¢sales tax revenues.
Expenses are dedicated to additional personnel,crime prevention programs,and equipment for the Euless Police
Department.
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.
Public Safety Special Revenue Fund is used to account for grant funds and other restricted revenues received by both
police and fire. 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 used for the repayment of the related infrastructure cost.
The Glade Parks Public Improvement District #2 (PID#2)Fund is used to account for assessments levied upon
properties within the district boundaries.Expenses are used for the repayment of debt issued to fund public
improvements within the district.The district will only assess property owners for the portion of the debt payment not
covered with resources from the Glade Parks TIRZ.
The Cable PEG Fund is used to account for a 1%fee collected from cable channel providers for expansion of the City's
public, educational, and governmental channel.
The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police
expenditures.
The Glade Parks Public Improvement District (PID)Fund is used to account for assessments levied upon properties
within the district boundaries.Expenses are used for the repayment of debt issued to fund public improvements within
the district.The district will only assess property owners for the portion of the debt payment not covered with resources
from the Glade Parks TIRZ.
The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels.Expenses are dedicated
primarily for the promotion and advertisement of the City of Euless.
Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular
purposes.
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 EDC ½¢Sales Tax Fund is used to account for the ½¢sales tax revenues. Expenses are dedicated to parks,
library, recreational, and economic development activities within the City of Euless.
25
Internal Service Operating Funds
Proposed FY15 Budget to
Internal Service Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Equipment Replacement:
Revenue 1,184,390$ 1,728,117$ 1,771,057$ 1,573,572$ (154,545)$ (9%)
Operating Expenses 1,664,526$ 1,407,340$ 1,407,340$ 1,629,027$ 221,687$ 16%
Use of Excess Reserves 480,136$ -$ -$ 55,455$ 55,455$ 0%
Insurance:
Revenue 5,347,235$ 6,915,989$ 6,935,306$ 6,492,245$ (423,744)$ (6%)
Operating Expenses 5,477,802$ 6,905,744$ 6,905,744$ 6,484,245$ (421,499)$ (6%)
Use of Reserves 130,567$ 100,000$ -$ 100,000$ -$ 0%
Capital Expenses -$ 100,000$ -$ 100,000$ -$ 0%
Risk/WC Management:
Revenue 806,967$ 816,277$ 816,277$ 870,616$ 54,339$ 7%
Operating Expenses 671,574$ 809,702$ 809,702$ 868,025$ 58,323$ 7%
Use of Reserves -$ 175,000$ -$ 179,500$ 4,500$ 3%
Capital Expenses 76,219$ 175,000$ -$ 179,500$ 4,500$ 3%
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 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 Fund is used to account for the program(s) used for worker's compensation, general liability,and property
claims.
26
Debt Service Operating Funds
Proposed FY15 Budget to
Debt Service Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
General Obligation Debt
Revenues 3,561,069$ 3,641,291$ 10,163,048$ 4,214,353$ 573,062$ 16%
Operating Expenses 3,553,619$ 3,735,965$ 10,285,564$ 4,328,718$ 592,753$ 16%
Use of Reserves 2,979$ 94,674$ 122,516$ 114,365$ 19,691$ 21%
Star Center Debt
Revenues 694,866$ 710,365$ 710,365$ 710,105$ (260)$ (0%)
Operating Expenses 712,915$ 710,365$ 710,365$ 709,805$ (560)$ (0%)
Use of Reserves 18,049$ -$ -$ -$ -$ 0%
EDC Debt Service
Revenues 904,615$ 907,103$ 907,103$ 169,376$ (737,727)$ (81%)
Operating Expenses 904,615$ 907,103$ 907,103$ 169,376$ (737,727)$ (81%)
Use of Reserves -$ -$ -$ -$ -$ 0%
Water & Wastewater Debt
Revenues 528,701$ 607,654$ 607,654$ 817,909$ 210,255$ 35%
Operating Expenses 524,051$ 607,654$ 607,754$ 817,909$ 210,255$ 35%
Use of Reserves -$ -$ 100$ -$ -$ 0%
Texas Star Sports Complex Debt
Revenues 163,900$ 159,400$ 159,400$ 163,200$ 3,800$ 2%
Operating Expenses 163,525$ 159,400$ 159,400$ 163,200$ 3,800$ 2%
Use of Reserves -$ -$ -$ -$ -$ 0%
Texas Star Golf Course Debt
Revenues 610,262$ 612,049$ 612,049$ 613,849$ 1,800$ 0%
Operating Expenses 608,850$ 612,049$ 612,049$ 613,849$ 1,800$ 0%
Use of Reserves -$ -$ -$ -$ -$ 0%
The Texas Star Sports Complex Debt Service Fund is used to account for a pledge of the surplus net revenues derived from
the operation and ownership of the Softball World complex and The Parks At Texas Star. Expenses are dedicated to
payment of annual debt service requirements.
The Golf Course Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation
and ownership of the Texas Star Golf Course. Expenses are dedicated to payment of annual debt service requirements.
The Star Center Debt Fund is used to account for monthly lease payments on the Dr. Pepper Stars Centre. Expenses are
dedicated to annual debt service requirements.
The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a ½¢ sales and use tax
levied within the City. Expenses are dedicated to the sole benefit of the Euless Development Corporation obligations.
This chart presents revenues, operating and capital expenses, and use of reserves for all Debt Service
Funds presented within the City of Euless' Annual Operating Budget.
Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable
Bonds, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City.
The G.O Debt Service Fund is used to account for the collection of a continuing ad valorem tax levied by the City. Expenses
are dedicated to the payment of principal and interest on General Obligation Bonds, General Obligation Refunding Bonds,
and Certificates of Obligation.
The 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.
27
Personnel Counts by Division
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50
CITY SECRETARY 3.50 3.50 3.50 3.50
INFORMATION SERVICES 1.00 1.00 1.00 1.00
FACILITY MAINTENANCE 3.00 3.00 3.00 3.00
LIBRARY 9.00 9.00 9.00 9.00
Total City Administration 20.00 20.00 20.00 20.00
FINANCE/BUDGET 2.00 2.00 2.00 2.00
COURTS 7.75 7.75 7.75 7.75
ACCOUNTING 2.50 3.50 2.50 3.50
PERSONNEL 3.50 3.50 3.50 3.50
PURCHASING 1.00 1.00 1.00 1.00
Total Finance/HR Department 16.75 17.75 16.75 17.75
PD CODE 14.00 14.75 14.75 1 15.00
PD ADMINISTRATION 4.00 5.75 5.75 1 6.00
PD PATROL 42.00 41.00 41.00 1 42.00
PD INVESTIGATION 15.00 13.50 13.50 1 13.00
PD SERVICE 22.00 22.00 22.00 22.00
PD DETENTION 18.00 18.00 18.00 18.00
Total Police Department 115.00 115.00 115.00 116.00
FIRE MARSHALL 4.00 4.00 4.00 4.00
FD ADMINISTRATION 4.00 4.00 4.00 4.00
FD PARAMEDIC 64.00 64.00 64.00 64.00
Total Fire Department 72.00 72.00 72.00 72.00
PLANNING 2.50 2.50 2.50 2.50
INSPECTIONS SERVICES 4.00 4.00 4.00 4.00
ENVIRONMENTAL HEALTH 0.00 0.00 0.00 0.00
Total Planning & Development 6.50 6.50 6.50 6.50
RECREATION 6.50 6.50 6.50 6.50
PARKS 12.00 11.00 11.00 11.00
SENIOR CENTER 2.00 2.00 2.00 2.00
PROGRAMS & SPECIAL EVENTS 0.00 0.00 0.00 0.00
RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00
Total Community Services 21.50 20.50 20.50 20.50
STREET MAINTENANCE 8.00 9.50 9.50 9.50
ANIMAL CONTROL 3.00 3.00 3.00 3.00
CITY ENGINEER 0.50 0.50 0.50 0.50
Total Public Works 11.50 13.00 13.00 13.00
GF NON-DEPARTMENTAL 0.00 0.50 0.00 0.50
Total Non-departmental 0.00 0.50 0.00 0.50
TOTAL GENERAL FUND 263.25 265.25 263.75 266.25
EDC - PARKS*10.25 12.25 12.25 12.25
EDC - LIBRARY 10.00 10.00 10.00 10.00
EDC - ECO. DEV.1.00 1.00 1.00 1.00
TOTAL EDC FUND 21.25 23.25 23.25 23.25
WATER OFFICE 5.00 5.00 5.00 5.00
Total Finance 5.00 5.00 5.00 5.00
W&S ENGINEERING 2.50 2.50 2.50 2.50
WATER PRODUCTION 5.25 5.75 5.75 5.75
WATER DISTRIBUTION 7.25 7.25 7.25 7.25
SEWAGE & TREATMENT 7.00 7.00 7.00 7.00
METER READING 1.00 1.00 1.00 1.00
Total Public Works 23.00 23.50 23.50 23.50
INFORMATION SERVICES 4.00 4.00 4.00 4.00
W&S NON-DEPT.9.50 10.00 9.50 10.00
Total Non-departmental 13.50 14.00 13.50 14.00
TOTAL W&S FUND 41.50 42.50 42.00 42.50
GOLF NON DEPARTMENTAL 0.75 0.75 0.75 0.75
GOLF COURSE MAINT.4.00 4.00 4.00 4.00
GOLF PRO SHOP 2.00 2.50 2.50 2.50
GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00
GOLF CONFERENCE CENTRE 1.00 1.50 1.50 1.50
TOTAL GOLF COURSE FUND 10.75 11.75 11.75 11.75
JUVENILE CASE FUND 1.25 1.25 1.25 1.25
CRIME CONTROL FUND 17.00 18.00 18.00 18.00
PUBLIC SAFETY SPECIAL FUND 3.00 3.00 3.00 1 2.00
SERVICE CENTER FUND 5.00 5.00 5.00 5.00
DRAINAGE UTILITY FUND 7.00 7.00 7.00 7.00
SPECIAL RECREATION FUND 0.00 0.00 0.00 0.00
TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50
HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00
WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50
TOTAL OTHER FUNDS 36.25 37.25 37.25 36.25
TOTAL ALL FUNDS 373.00 380.00 378.00 380.00
FY2016 Budget Changes
(from FY2015 Budget)
1) Shifted position based on funding and job function
*FY15 Budget amended to reflect the approved addition of partial year funding for a
Special Events Coordinator approved by EDC Board and City Council.
28
Description Date
Issued
Principal
Amount
Outstanding
Amount of
Original
Issuance
Paying Agent Interest
Rate Maturity
General Obligation Refunding Bonds, Series
2011 1/15/2011 4,650,000$ 6,575,000$ U.S. Bank, Dallas,
Texas 3% to 4%8/15/2021
Tax & Waterworks & Sewer System (limited
Pledge) Revenue Certificates of Obligation,
Series 2011'
1/15/2011 2,650,000$ 3,035,000$ U.S. Bank, Dallas,
Texas 3% to 4.25%8/15/2030
General Obligation Refunding Bonds, Series
2012 +12/1/2011 4,240,000$ 5,955,000$ U.S. Bank, Dallas,
Texas 2% to 4%2/15/2024
General Obligation Refunding Bonds, Series
2012A`11/1/2012 6,715,000$ 8,930,000$ U.S. Bank, Dallas,
Texas 2% to 4%2/15/2027
General Obligation Refunding Bonds, Series
2014 10/15/2014 5,635,000$ 5,685,000$ U.S. Bank, Dallas,
Texas 3%2/15/2020
Tax & Waterworks & Sewer System (limited
Pledge) Revenue Certificates of Obligation,
Series 2014'
10/15/2014 5,715,000$ 5,715,000$ U.S. Bank, Dallas,
Texas 0% to 5%8/15/2034
Taxable General Obligation Refunding
Bonds, Series 2010^8/15/2010 5,735,000$ 8,110,000$ U.S. Bank, Dallas,
Texas 2.5% to 4.4%8/1/2025
Waterworks & Sewer System Revenue
Refunding Bonds, Series 2012*3/29/2012 2,410,000$ 3,340,000$ Bank of Texas 2.03%7/15/2024
Waterworks & Sewer System Revenue
Bonds, Series 2013*6/25/2013 1,465,000$ 1,585,000$ U.S. Bank, Dallas,
Texas 2% to 5%7/15/2033
Waterworks & Sewer System Revenue
Bonds, Series 2015A*+8/5/2015 4,685,000$ 4,685,000$
Texas Water
Development
Board
0% to 1.98%7/15/2035
Waterworks & Sewer System Revenue
Bonds, Series 2015B*+8/5/2015 2,380,000$ 2,380,000$
Texas Water
Development
Board
0% to 1.68%7/15/2035
Euless Development Corporation, Sales Tax
Revenue Refunding Bonds, Series 2012 1/12/2012 285,000$ 3,785,000$ Bank of Texas 1.43%9/15/2019
Proposed
Issuance
Amount
Proposed
Sale Type
Anticipated
Payment
Source
Proposed
Issuance
Date
Proposed
Term
3,065,604$ Competitive Sale
Glade Parks TIRZ
/ PID #1
Revenues
October 2015 20 Year
16,748,583$ Competitive Sale Midtown TIRZ /
PID Revenues February 2016 25 Year
3,268,910$ Competitive Sale
Glade Parks TIRZ
/ PID #2
Revenues
August 2016 20 Year
1,280,000$
Texas Water
Development
Board
Water & Sewer
System Revenues August 2016 20 Year
^ Bonds paid by rental income from Dallas Stars Center
' Bonds paid by Tax Increment Financing District & Public Improvement District
` Majority of Bonds paid by Texas Star Golf Course & Softball World. See budget document for details.
* Bonds paid by Water & Wastewater user charges
+ Date issued and Interest Rate corrected from Proposed Budget Document
Waterworks & Sewer System Revenue Bonds
Description
Outstanding Bond Indebtedness
Proposed Bond Indebtedness
Certificates of Obligation - Glade Parks Phase 3
Certificates of Obligation - Midtown
Certificates of Obligation - Glade Parks Phase 4
29
Page Dept Division Fund Program Description
Program
Type Program Cost Totals
Dept
Ranking Funded
1 Planning Development General Third Party Plan Review Construction Inspection Capital 20,000$ 20,000$ 1 Yes No
2 CMO Communications General Multi-Media Intern Capital 10,500$ 30,500$ 1 Yes No
4 Admin Svcs Human Resources General Continue Career Prep Capital 7,450$ 37,950$ 1 Yes No
8 Finance Purchasing General Mailing Machine Capital 11,901$ 49,851$ 1 Yes No
10 Admin Svcs Information Svcs General Hardware/Software Replacement Capital 168,820$ 218,671$ 1 Yes No
13 Admin Svcs Information Svcs General Hardware/Software-Court Technology Capital 74,370$ 293,041$ 4 Yes No
16 Admin Svcs Information Svcs General Tablets - Public Works Capital 7,000$ 300,041$ 7 Yes No
17 Admin Svcs Information Svcs General Tablets and Printers - Planning Capital 4,400$ 304,441$ 8 Yes No
26 PD Patrol General Local S.T.E.P.Capital 50,000$ 354,441$ 9 Yes No
28 Fire EMS/Suppression General Automated Compression Devices Capital 59,000$ 413,441$ 1 Yes No
30 Fire EMS/Suppression General Hydraulic Rescue Tools Capital 31,151$ 444,592$ 4 Yes No
31 Fire Fire Marshal General Combined Equipment Package Fire Marshal Capital 6,075$ 450,667$ 5 Yes No
32 Fire EMS/Suppression General Stryker Power Stretchers Capital 32,000$ 482,667$ 6 Yes No
34 Fire EMS/Suppression General Advanced Life Support Training Manikin Capital 20,000$ 502,667$ 8 Yes No
35 Fire EMS/Suppression General Thermal Imaging Camera Capital 12,000$ 514,667$ 9 Yes No
36 Fire Fire Marshal General Fire Training Room Chairs Capital 6,000$ 520,667$ 10 Yes No
39 PW Street General Uninterrupted Power Supply (UPS)Capital 45,000$ 565,667$ 2 Yes No
50 Fleet & Fac Fac Maintenance General Replace Carpet - PD & Courts Building Capital 42,000$ 607,667$ 1 Yes No
51 Fleet & Fac Fac Maintenance General Facility Upgrades - Simmons/Fuller/EFLC Capital 35,000$ 642,667$ 2 Yes No
54 Fleet & Fac Fac Maintenance General Parking Lot Light Replacements - City Complex Capital 25,000$ 667,667$ 5 Yes No
55 Fleet & Fac Fac Maintenance General HVAC Package Unit Replacements Capital 30,000$ 697,667$ 6 Yes No
56 Fleet & Fac Fac Maintenance General Generator Replacement - Building D Capital 40,000$ 737,667$ 7 Yes No
59 Fleet & Fac Fac Maintenance General Roof Replacement - Ruth Millican Capital 5,000$ 742,667$ 10 Yes No
60 Fleet & Fac Fac Maintenance General Refinish Shop Epoxy Floor Capital 24,000$ 766,667$ 1 Yes No
61 Fleet & Fac Fac Maintenance General Replace Floor Cleaning Machine Capital 16,000$ 782,667$ 2 Yes No
65 PACS Recreation General Replace Carpet - Gymnasium Walls Capital 11,000$ 793,667$ 2 Yes No
68 PACS Parks General Ricoh Copier/Printer Capital 5,860$ 799,527$ 5 Yes No
69 PACS Senior Center General Replace Copier - Senior Center Capital 6,480$ 806,007$ 6 Yes No
74 PACS Pools General Mannequin Set for CPR Classes Capital 2,000$ 808,007$ 11 Yes No
76 PACS Recreation General Credit Card Machines Capital 9,100$ 817,107$ 13 Yes No
Non-Dept Non-Dept General City's Match for Tarrant County Home Program/CPR Capital 60,000$ 877,107$ Yes No
Non-Dept Non-Dept General Transfer to FY2016 Street Overlay Capital 600,000$ 1,477,107$ Yes No
3 CSO Administration General Upgrade Electronic Voting System Capital 30,000$ 1,507,107$ 1 Yes No
15 Admin Svcs Information Svcs General Network Infrastructure Upgrade Capital 31,872$ 1,538,979$ 6 Yes No
29 Fire Fire Marshal General Part-time Fire Inspector Capital 22,832$ 1,561,811$ 3 Yes No
33 Fire EMS/Suppression General Battalion Commmand Vehicle Equipment Capital 25,000$ 1,586,811$ 7 Yes No
42 PW Street General Remote School Zone Flasher Controller Capital 78,400$ 1,665,211$ 5 Yes No
43 PW Street General Remote Traffic Signal Controller Capital 316,000$ 1,981,211$ 6 Yes No
44 PW Street General Pressure Washer Trailer Capital 11,500$ 1,992,711$ 7 Yes No
52 Fleet & Fac Fac Maintenance General Replace Carpet - Building D Capital 60,000$ 2,052,711$ 3 Yes No
57 Fleet & Fac Fac Maintenance General City Hall Water Feature Capital 13,000$ 2,065,711$ 8 Yes No
77 PACS Recreation General Replace Flooring - Track @EFLC Capital 34,000$ 2,099,711$ 14 Yes No
Capital & Supplemental Requests 2016
By Fund/Type
30
Page Dept Division Fund Program Description
Program
Type Program Cost Totals
Dept
Ranking Funded
Capital & Supplemental Requests 2016
By Fund/Type
37 Fire EMS/Supression General Overtime Supplemental 89,662$ 89,662$ 2 Yes No
47 PW Various General Part-time Clerk/Receptionist Supplemental 20,149$ 109,811$ 1 Yes No
9 Finance Finance Admin General Portfolio Asset Management Supplemental 35,000$ 144,811$ 1 Yes No
49 PW Street General Field Tech I Supplemental 55,338$ 200,149$ 3 Yes No
63 Fleet & Fac Fac Maintenance General Full-time Office/Clerical Worker - Fleet & Fac Supplemental 49,590$ 249,739$ 1 Yes No
79 PACS Recreation General Full-time Recreation Center Supervisor Supplemental 79,910$ 329,649$ 1 Yes No
11 Admin Svcs Information Svcs W/WW Hardware/Software Replacement Capital 168,820$ 168,820$ 2 Yes No
14 Admin Svcs Information Svcs W/WW WaterCAD License Upgrade Capital 5,177$ 173,997$ 5 Yes No
40 PW Water Distribution W/WW Valve and Vactor Trailer Capital 40,491$ 214,488$ 3 Yes No
45 PW Wastewater W/WW Sewer Camera Crawler Capital 16,500$ 230,988$ 8 Yes No
53 Fleet & Fac Fac Maintenance W/WW Well Lot Infrastructure - Misc. Repairs Capital 15,000$ 245,988$ 4 Yes No
38 PW Water Distribution W/WW Water Line Leak Detection Program Capital 40,000$ 285,988$ 1 Yes No
41 PW Water Distribution W/WW Trailer Mounted Air Compressor Capital 20,900$ 306,888$ 4 Yes No
46 PW Water Distribution W/WW Paint Fire Hydrants Capital 28,800$ 335,688$ 9 Yes No
48 PW Water Distribution W/WW Field Tech I Supplemental 55,338$ 55,338$ 2 Yes No
6 Admin Svcs Library EDC Library Furniture Capital 23,817$ 23,817$ 1 Yes No
12 Admin Svcs Information Svcs EDC Hardware Upgrades-Parks and Library Capital 55,248$ 79,065$ 3 Yes No
58 Fleet & Fac Fac Maintenance EDC Library Upgrades Capital 10,000$ 89,065$ 9 Yes No
64 PACS Parks EDC Park Planning Consultant Capital 50,000$ 139,065$ 1 Yes No
66 PACS Parks EDC Parks Equipment Capital 29,100$ 168,165$ 3 Yes No
Non-Dept Non-Dept EDC Texas Star Sports Complex Phase V Capital 700,000$ 868,165$ Yes No
Non-Dept Non-Dept EDC Transfer to Misc. Park Improvements Capital 80,000$ 948,165$ Yes No
7 Admin Svcs Library EDC 3-D Printer Capital 3,270$ 951,435$ 2 Yes No
18 PD Administration CCPD Part-time Detention PSO Capital 71,500$ 71,500$ 1 Yes No
19 PD Administration CCPD Building Security - Scrambler Pads Capital 19,200$ 90,700$ 2 Yes No
21 PD Administration CCPD PD Training Room Remodel Capital 23,000$ 113,700$ 4 Yes No
22 PD Administration CCPD L3 Video Camera System Capital 43,200$ 156,900$ 5 Yes No
23 PD Administration CCPD Part-time Dispatcher Program Capital 49,670$ 206,570$ 6 Yes No
24 PD Administration CCPD Application Extender Upgrade Capital 9,000$ 215,570$ 7 Yes No
25 PD Administration CCPD Server Software Capital 8,530$ 224,100$ 8 Yes No
27 PD Patrol CCPD Assorted Police Equipment Capital 13,725$ 237,825$ 10 Yes No
67 PACS Recreation Rec Class Fitness Equipment Replacement Capital 75,936$ 75,936$ 4 Yes No
71 PACS Recreation Rec Class Replace Volleyball Equipment Capital 8,500$ 84,436$ 8 Yes No
72 PACS Recreation Rec Class Sound System - Cardio Room @ EFLC Capital 2,500$ 86,936$ 9 Yes No
73 PACS Recreation Rec Class Playbook Printing and Mailing Capital 37,000$ 123,936$ 10 Yes No
75 PACS Recreation Rec Class Digital Display License & Advertising Capital 2,766$ 126,702$ 12 Yes No
80 PACS Recreation Rec Class Towel Service - EFLC Supplemental 30,000$ 30,000$ 2 Yes No
31
Page Dept Division Fund Program Description
Program
Type Program Cost Totals
Dept
Ranking Funded
Capital & Supplemental Requests 2016
By Fund/Type
Non-Dept Non-Dept Car Rental Transfer to ADA/TAS Facility Improvements Capital 15,000$ 15,000$ Yes No
Non-Dept Non-Dept Car Rental Transfer Development/Engineering Bldg Construction Capital 2,494,775$ 2,509,775$ Yes No
Non-Dept Non-Dept Car Rental Transfer to FY2015 40th CDBG Capital 24,000$ 2,533,775$ Yes No
Non-Dept Non-Dept Car Rental Transfer to Glade Parks Trail Connection Capital 10,000$ 2,543,775$ Yes No
Non-Dept Non-Dept Car Rental Transfer to East Harwood Road Extention Capital 100,000$ 2,643,775$ Yes No
78 PACS Recreation Hotel/Motel Arbor Daze Capital 70,000$ 70,000$ 15 Yes No
70 PACS Parks Hotel/Motel Replace Streetscape Banners Capital 65,625$ 135,625$ 7 Yes No
5 Admin Svcs Risk Management Risk Mgmt Worker Safety Trailer Mounted Directional Arrow Capital 4,500$ 4,500$ 1 Yes No
20 PD Administration Seized Assets Cadet Program Capital 60,000$ 60,000$ 3 Yes No
PD Administration Police Drug DEA Police Equipment Capital 100,000$ 100,000$ Yes No
PD Administration Police Drug State Police Equipment Capital 100,000$ 100,000$ Yes No
Non-Dept Non-Dept Drainage Transfer to Drainage CIP Capital 60,000$ 60,000$ Yes No
Non-Dept Non-Dept TSSC Reserve Texas Star Sports Complex Phase V Capital 425,000$ 425,000$ Yes No
Non-Dept Non-Dept EDC Reserve Texas Star Sports Complex Phase V Capital 730,000$ 730,000$ Yes No
Non-Dept Non-Dept TSGC Reserve TSGC Misc. Improvements Capital 75,000$ 75,000$ Yes No
62 Fleet & Fac Fleet Svcs Svc Center Vehicle Lift Capital 13,250$ 13,250$ 3 Yes No
32
Supplementary
Data
33
Introduction
34
Welcome to a Look at
The City of Euless, Texas
GEOGRAPHY
The City of Euless is located in North Central Texas in Northeast Tarrant County approximately 16
miles west of Dallas and 16 miles east of Fort Worth. The City is located on Texas Highway 183, a
six-lane expressway linking Dallas to Fort Worth. Other major highways through the City include
State Highway 121, State Highway 360, State Highway 10 and Farm-to-Market Road 157. Euless’
centralized location provides quick access to both Dallas and Fort Worth metropolitan areas and is
adjacent to Dallas-Fort Worth (D/FW) International Airport in east Tarrant County, one of the world’s
busiest airports.
The City has a total land area of 16.9 square miles or 10,371 acres. Of the 10,371 acres, 3,210
acres are located within D/FW Airport and the remaining 7,161 acres outside the airport boundaries.
Current development statistics estimate that Euless has approximately 766 acres of undeveloped
land remaining outside the airport, with an additional 1,700 developable acres within the airport.
HISTORY
Euless was officially founded in 1867 and named after the Elisha Adams Euless family. The family
settled here with many of their Tennessee neighbors. Mr. Euless served two terms as Tarrant
County sheriff in the 1890's. The City of Euless was incorporated on February 24, 1953 with a total
population of less than 4,200. The community experienced a growth surge in the 1970’s with the
completion of D/FW Airport in 1974. The 1980 census reported the population of Euless as 24,002.
The 2010 Census Population Count was 51,277. Current population figures for Euless total 54,050.
FORM OF GOVERNMENT
Euless now operates under a Home Rule Charter adopted on July 21, 1962, which provides for a
council-manager form of government. The Mayor and six Council members are elected at-large.
The Council is responsible for all matters of policy and is also the authority for levying taxes,
securing revenues, authorizing expenditures of City funds, and incurring City debt. The City
Manager is directly responsible to the City Council, and the management of the City’s departments.
An organizational chart is included in the Introduction Section of the budget. In addition, several
35
boards and commissions were created to assist the City Council in deciding matters of policy and
procedures and meet on various issues throughout the year.
DEMOGRAPHICS
Euless’ close proximity to D/FW Airport has made the City a major commercial-industrial center for
the Northeast Tarrant County area. In recent years, new retail development has added a number of
quality shopping centers which provide residents with a variety of goods and services to choose
from. This diversified business community provides substantial property tax revenues and sales tax
revenues to the City. The City collects 2% of sales and use receipts from businesses within the
City. A total of $17,938,901 was collected during FY2014-15.
Of 14,604 non-mineral lease property accounts in the City, 12,364 are residential accounts. The
top ten taxpayers listed in the following table are found in the remaining 2,240 commercial and
industrial accounts. Over the past year, taxable property values increased over $103 million dollars
from $3,050,289,663 to $3,153,297,953, a 3.38% increase due to an increase in both residential
and commercial property values.
Ten Largest Property Taxpayers
Population with a median age of 34.7 years (Texas Demographics by Cubit) has increased from
50,750 to 54,050 in ten years. The City’s median household income is $54,576, which compares
favorably to $51,900 for the State of Texas (U.S. Census Bureau). The educational level is 90%
high school graduate or higher and 68% above high school graduate (American Fact Finder).
36
COMMUNITY INFORMATION
Being centrally located, The Hurst-Euless-Bedford area (also known as the Mid-Cities) can tap into
the abundant cultural, sports and recreational amenities that Dallas and Fort Worth offer. Citizens
of Euless can access some of the Nation’s finest museums, zoos, symphonies, ballets, and operas.
In addition, amusement facilities such as Six Flags over Texas, Six Flags Hurricane Harbor Water
Park, and Fort Worth’s historic stockyards are all within a short driving distance.
For the avid sports enthusiast, both amateur and professional sporting activities are available year-
round. Professional sports teams, including the Dallas Cowboys, Texas Rangers, Dallas
Mavericks, Dallas Stars, and FC Dallas plays all of their home games within a 20-30 minute drive
from Euless. In the spring and summer months, citizens can catch a minor league baseball game
featuring the Fort Worth Cats, the Frisco Rough Riders or the Grand Prairie Air Hogs. Or, if you
prefer hockey, you can take in an exciting minor league hockey game featuring the Fort Worth
Brahmas. For the racing fans, the fastest and loudest sporting facility in the D/FW metroplex is
Texas Motor Speedway where top names in both NASCAR and Indy Car racing compete.
Collegiate sports are also available through a local university network, which includes Southern
Methodist University, Texas Christian University, the University of North Texas, the University of
Texas at Arlington, and Texas Wesleyan University.
The City is serviced by several medical facilities which are recognized among the best in the D/FW
metroplex. Texas Health Resources Harris Methodist H-E-B Hospital (Harris H-E-B) is fully
equipped with state-of-the-art technology to meet today’s medical needs. The hospital offers
patients a full range of health services in completely modern facilities and has access to CareFlite
airborne ambulance to provide quick transport in the most immediate emergencies. In addition to
acute care services, Harris H-E-B offers comprehensive programs for the treatment of alcoholism,
chemical dependencies, and psychiatric care. The Edwards Cancer Center, located on the hospital
campus, offers radiation therapy and a full range of comprehensive cancer care. The City is tied
directly into the Tarrant County 9-1-1 emergency response system and provides advanced life
support ambulance service through the Euless Fire Department.
Educational facilities within the City are provided by the Hurst-Euless-Bedford (HEB) and
Grapevine-Colleyville Independent School Districts. The HEB ISD consists of twenty elementary
schools, five junior high schools, two high schools, and three non-traditional campuses with total
enrollment topping 22,762 students. Of these facilities, six elementary schools, two junior highs,
37
one high school, and one non-traditional campus are located in the City of Euless. The Grapevine-
Colleyville ISD has one elementary school located in northern Euless.
The school district’s educational program stresses intellectual development, occupational and
economic competence, citizenship, personal and social development, and health and physical
fitness. Course content and teaching methods are designed to accommodate the needs of each
student. These include basic studies, honors courses, advanced placement offerings, and a variety
of instructional programs for children with learning disabilities.
The commitment to quality learning also extends to higher education. The Tarrant County College
(TCC) offers a wide range of curriculum in occupational, basic studies, and continuing education
courses with approximately 50,000 students enrolled in TCC's associate degree and technical
programs, making it the sixth largest among Texas colleges and universities in terms of enrollment.
Numerous two-year degree plans are available and a majority of the courses offered may be
transferred to four-year universities. Financial assistance is available to everyone, and counselors
are available to answer any questions a student may have. The campus is fully accredited by the
Southern Association of Colleges and Schools Commission on Colleges to award an associate’s
degree.
The City of Euless provides many facilities and services to its Citizens including eighteen parks
totaling 345 acres, 3.65 miles of paved trails, 2.75 miles of unpaved trails, four tennis courts, an
aquatics park with numerous outdoor and indoor features, two outdoor swimming pools, four sand
volleyball courts, 15 playgrounds, a splash pad, two fishing piers, six pavilions, four gazebos, three
amphitheaters, a Conference Centre, Golf Course, youth and adult sports complex, and an ice
hockey facility. Indoor recreational facilities include a 35,000 square foot recreation center with a
5,000 square foot fitness center, a 35,000 square foot senior center, over 12,000 square feet of
rental facilities, an almost 2,000 square foot museum, and a 1,500 square foot log house.
The City has three fire stations serviced by 70 certified firefighters and one police station serviced
by 92 certified officers. The City also maintains a full service library with over 100,000 materials.
Current bond ratings for the City's General Obligation Bonds are "AA" from Standard & Poor’s and
"Aa2" from Moody's.
The City’s website (www.eulesstx.gov) allows citizens to access vital information and services 24
hours a day, 7 days a week. Interactive functions include the City’s mapping system, subscription
to emergency mobile e-mail and text alerts, and subscription to MyEuless which includes
construction updates, community news, employment opportunities, library events, Texas Star
events, and recreation classes offered. There are many other features that appeal to visitors,
businesses, and residents including online forms and payment options, financial information, and
events calendar.
38
Mission of The City of Eules s
To provide our
citizens the most
efficient services
possible that protect
and enhance the
quality of life,
through planning and
visionary leadership.
39
FISCAL YEAR 2015-16 GOALS MATRIX
Superior Customer ServiceFiscally ResponsibleSafety And SecurityDiversified Business ClimateQuality InfrastructureAttract VisitorsQuality Leisure OpportunitiesPreserve Positive City ImageAdministration
Facilities
Library
Fiscal Services
Police
Fire
Development
Parks & Community Services
Public Works
Water Department
Recreation
Arbor Daze
Texas Star Sports Complex
Texas Star Golf Course
Hotel / Motel
Economic Development
Note: Department Goals that align with City goals are highlighted in blue on the matrix above.
40
Goals & Objectives
The City will maintain a legal, open
environment that focuses on providing
excellent service to our citizens.
Assure courteous, effective, and efficient service
to both external and internal customers.
Pursue technological updates that will enhance
customer service.
Structure departmental operations to ensure
rapid response and resolution to customer
complaints.
The City will maintain financial integrity while
minimizing the impact on Euless citizens.
Explore new and innovative revenue sources.
Promote and utilize Euless businesses whenever
possible when making municipal purchases.
Adopt the city budget in context of the multi-
year financial plan which emphasizes funding of
capital projects through operating revenues
rather than issuing debt.
Maintain reserves levels as provided for in the
city’s fiscal policy.
Retain high bond rating and financial reputation.
Provide Public Safety and Health Services to
the community.
Promote proactive neighborhood-based crime
watch.
Promote high visibility and community
involvement for public safety employees.
Support strict health and code enforcement.
Uphold commitment to environmental programs.
Explore and develop programs to reduce crime.
Maintain excellent reputation in police and fire
services.
Provide quality emergency medical services to
our citizens.
Employ high-quality, professional, service-
oriented personnel.
Promote educational standards and re-education
opportunities.
Maintain a work force of highly qualified,
friendly, and professional employees.
Provide competitive salary and benefit packages
to retain a motivated work force.
Provide for a diversified business climate.
Enhance communication between City Hall and
the business community.
Pursue economic development through the use
of innovation programs that seeks to emphasize
retention and expansion of existing businesses.
Promote the city’s premier locations as a key
element to the city’s image and success.
Promote existing and new businesses within the
city.
Promote quality infrastructure improvements
to allow our city to thrive.
Follow through with the implementation of the
city’s master thoroughfare program.
Expand Euless’ street system to effectively
accommodate vehicular traffic while protecting
the integrity of attractive median and right-of-
way landscaping.
Aggressively pursue infrastructure improvements
in conjunction with the Capital Improvements
Program.
Enhance pedestrian-oriented means of travel
throughout Euless to enhance public safety.
Attract visitors to the city.
Enhance special events throughout the city.
Promote the use of the Texas Star Conference
Centre to host expanded events.
Promote the use of public art at city buildings
and parks.
Enlist sponsors to support and enhance Euless’
high-quality special events.
Pursue the finest educational offerings for the
community.
Create innovation programs in our low-income
areas to enhance the learning opportunities.
Provide upgrades to our technology within the
public library to provide access to all Euless
citizens.
Pursue after-school programs for school age
children to enhance learning.
Provide quality leisure opportunities.
Review existing and consider additional
recreational opportunities for the residential and
business communities on a regular basis to
satisfy the growing needs of the community.
Continue implementation of the parks master
plan, related facilities, and additions to the plan
as deemed appropriate.
Maintain the excellence of the Parks at Texas
Star, Texas Star Golf Course, Softball World, and
the entire park system.
Instill “sense of community” in Euless’
residents.
Build a sense of community through activities
including Citizens Police and Fire Academies,
Town Hall meetings, Neighborhood meetings,
and apartment managers meetings.
Work to find new avenues to involve more
residents in the civic process and to serve on
boards and commissions with the hope of
developing leadership from a diversified section
of the community.
41
THE CITY OF EULESS has achieved many honors, awards, and accomplishments throughout the past year. These
accomplishments and recognitions would not be possible without the dedicated teamwork and efforts of citizens,
numerous volunteers, employees, and elected officials. It all combines to illustrate the wonderful quality of life Euless
citizens enjoy. Among the honors and accomplishments are:
THE CITY COUNCIL successfully facilitated the transition from the retirement of a long term City Manager to the
appointment of the new City Manager. They were able to maintain the ad valorem tax rate at $0.4675 while
maintaining the high level of services the citizens have come to expect from the City. The Council was involved and
invested in various meetings throughout the year designed to engage and inform our citizens in all aspects of their
City. Some of these efforts included holding open town hall meetings, budget meetings and workshops, attending
neighborhood meetings, quarterly Tongan Community Committee meetings and holding water conservation forums.
They made a continual effort to provide open dialogue and transparency between the staff, themselves and our
residents.
THE CITY MANAGER’S OFFICE continued to support the Directors and Administrators to accomplish their goals
and objectives that support the overall vision and direction given to them from the citizens and elected officials. The
support provided is accomplished though leadership, teaching, mentoring, and guidance. It also involves placing
the right people in the right position to accomplish those missions. They maintained a solid financial position and a
stable property tax rate through development and oversite of the budget. Several City ordinances were updated and
the City continued to participate in many programs that enhance the quality of life. Some of these programs include
participating in the Community Revitalization Program, maintaining viable partnerships with Federal and State
elected officials, other government agencies and organizations, Tarrant County, neighboring cities, local
businesses, charities, and churches.
THE CITY MANAGER’S COMMUNICATIONS OFFICE continues to provide channels to assist with
communications between the City and its citizens. Some of these efforts include using and monitoring social media,
maintaining the City Website, activating automatic notification software, utilizing smartphones, as well as through
email. They produce the Euless Today newsletter, which goes out monthly to all citizens of Euless. They also
maintain the City cable channel, keep information relevant and up to date. They produced a video touting the
progression of the Euless Fire Department from volunteer to professional. They assisted the Euless Library
Foundation with a website redesign and hosted five presentations during the year on a variety of topics related to
water conservation. They participated on the HEB (Hurst, Euless, Bedford) Transit Board and collaborated with the
Police and Fire Departments to create a SAFE Business training video.
THE CITY SECRETARY’S OFFICE coordinated appointments to the City’s Boards and Commissions and
maintained all City ordinances, resolutions, and records retention including the implementation of a records web
portal to allow access to city records via the city’s website. They contribute tremendously to the City Council
accomplishments by working directly with a variety of organizations, handling Council communications, and
assisting with resolutions and proclamations. They processed all requests for open records, while staying within the
State statute requirements.
THE PARKS DEPARTMENT received the distinction as Tree City USA from the National Arbor Day Foundation for
the 29th consecutive year. Only 5 other cities in Texas have received this award more times than Euless. Euless
also received the Growth Award for the 25th consecutive year and was one of only 7 cities in Texas to receive this
award for going above and beyond the requirements of being a Tree City. Euless parks are among the best in the
area and are enjoyed by Euless citizens as well as others from throughout the area.
THE COMMUNITY SERVICES DEPARTMENT had daily visits to the Euless Family Life Center increase by 15%.
In addition, we surpassed40,000 annual visits to our aquatic center for the 3rd consecutive year, increased class
participation by 62%, recruited nearly 10% more volunteers for special events and facilitated nearly 2,000 facility
rentals. They also conducted or participated in kid camps, senior trips, the Christmas parade, Trinity Homecoming
parade, Christmas and Halloween events, and they developed a great partnership with the Library. Parks and
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Community Services are a major reason our citizens believe Euless is such a great community to live and raise
families.
THE TEXAS STAR SPORTS COMPLEX registered over 1,400 league teams and over 1,200 tournament teams
between the two facilities. The Parks at Texas Star was also selected to host the first live ESPN televised USSSA
World Series games for the 12U Major Division.
FACILITY MAINTENACE OPERATIONS began the planning stages for the remodel of the
Development/Engineering building. They surveyed all facility needs and supported the upkeep of all City facilities. .
They assisted the Euless Family Life Center by having canopy liners installed in an effort to prevent birds from
roosting under the canopies. Waste oil heaters were installed at the Parks Maintenance building, utilizing used
motor oil for heating the shop. They also oversaw the completion a minor remodel of Fire Station #2.
FLEET OPERATIONS received the Automotive Service Excellence (ASE) “Blue Shield of Excellence” award for the
20th consecutive year. The City was recognized by NCTCOG as a leader in emission reduction in North Central
Texas for 2015 and obtained “Gold Level” Green Fleet status from Association of Equipment Management
Professionals (AEMP) moving up from Silver in the two previous years.
THE POLICE DEPARTMENT maintained their Texas Commission on Law Enforcement (TCOLE) training
standards. They conducted in-service training sessions and increased emergency response training throughout the
department. They held two successful summer camps for at risk youths, while utilizing many community volunteers
and staff to be mentors to the kids. They continued to maintain and improve our Neighborhood Block Watch groups,
participated in National Night Out Campaign, taught several outreach classes and continued the Citizens Police
Academy. They utilized social media to encourage community involvement, provide education, and provide public
service announcements. The department is using enriched recruiting techniques and have seen improvement in
attracting good police and civilian applicants. The department also instituted a Cadet program targeting young men
and women, 18 to 25 years of age, who are interested in a career in Law Enforcement. This is an effort to help local
people become great law enforcement employees in the community where they grew up. Detention received a
perfect Immigration and Customs Enforcements (ICE) annual inspection report. They housed prisoners for the City
of Hurst while their jail was under construction. Communications handled over 99,000 calls for service and Patrol
Officers generated over 17,000 self-initiated calls. The Commercial Motor Vehicle Officers continued to make an
impact utilizing their skills and training to ensure commercial vehicles operate safely while travelling through Euless.
MUNICIPAL COURT continues their relationship with Mothers Against Drunk Driving (MADD) by hosting Victims’
Impact Panel sessions. The court has successfully transitioned to an all paperless dockets. They also processed
all citations generated from Euless as well as those generated at DFW Airport that occurred within Euless city limits.
THE PUBLIC WORKS AND ENGINEERING DEPARTMENT continued the general maintenance and repair of the
City’s infrastructure which includes streets, sidewalks, storm drainage system, water and sewer systems, traffic
signals and the reclaimed water system. They were very instrumental in clearing and maintaining City creeks and
low water areas which contributed tremendously to the City avoiding major flooding during the spring and fall rains.
During those flooding events, staff also directly assisted citizens with the placing of sandbags and barricades to
help ensure safety and avoid property loss. Engineering staff completed the design and contract management of
several City projects and also conducted reviews and inspection on all City wide development projects. They
continued the program to install uninterrupted power supplies on City red lights to prevent loss of service during
power outages. The Animal Shelter staff continued its great relationship with the Trinity Girls Awareness Program
(GAP) organization, which assist in shelter adoptions, promotion of adoptable animals, and providing additional
funds used to service animals.
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THE EULESS PUBLIC LIBRARY The Mary Lib Saleh Euless Public Library received the Achievement in Excellence
in Libraries Award from the Texas Municipal Library Director’s Association for the tenth consecutive year. The
Library expanded its community outreach with high quality entertainments and interactive programs, and through
successfully partnering with Parks & Community Services.
THE INFORMATION SERVICES OFFICE completed all hardware and software upgrades planned for the fiscal
year. Network infrastructure upgrades were completed between City facilities to ensure adequate bandwidth to
support growing usage. A City-wide 4G wireless network was installed to provide network coverage to all remote
sites and assets. A centrally managed Internet Protocol (IP) security camera system was implemented and
utilization has continued to grow across City departments since installation. The server virtualization project was
started early in the fiscal year and grew exponentially throughout the following months, even expanding into the
virtualization of desktop computers.
THE FIRE DEPARTMENT responded to over 4,500 emergency calls with an overall average response time of 5:27
minutes. Euless is still one of only twenty six communities in Texas to have obtained Class #1 (PPC) Public
Protection Rating with the Insurance Services Organization (ISO). The rapid response vehicle (Squad 55) was
utilized and has proven to be an effective and efficient way to respond to certain types of emergencies allowing
other apparatus to stay available in their response area. Training continues to be a top priority. The department
continues to be involved at the state and local level by participating in regional committees, county work groups,
and the Texas Commission on Fire Protection. The Fire Department implemented new EMS protocols, hired and
trained three new firefighters, placed new breathing apparatus into service, took delivery of a Pierce pumper and
updated the fire officer development program.
THE FIRE MARSHAL’S OFFICE conducted 1440 inspections. They assisted in a survey by the Insurance Services
Organization to verify that commercial properties in the City were receiving proper fire sprinkler insurance credits.
The public education program, which includes the clown program, was expanded to include better use of social
media to distribute Public Service Announcements (PSA’s). Through Facebook, the use of static displays and a
new marketing approach to fire safety education, a large segment of our community was touched through public
education efforts. Not inclusive of social media contacts and static displays, the public education effort resulted in
face to face contact with 13,767 citizens. Over 3,000 smoke detectors were checked and Community Emergency
Response Team (CERT) training expanded to include drills for the CERT team graduates.
THE FINANCE DEPARTMENT received the Distinguished Budget Award for the FY2015 Budget and Certificate of
Excellence in Financial Reporting for the FY2014 Audit from the Government Finance Officers Association of the
US and Canada. The City also received the Texas Comptroller Leadership Circle Platinum Award for financial
transparency. In addition, the department processed over 10,000 accounts payable invoices and managed a multi-
million dollar investment portfolio.
THE GEOGRAPHIC INFORMATION SYSTEMS (GIS) added the capability to create smartphone and tablet based
mapping applications. This enables field employees to have more and better access to critical location information
from the jobsite. This project will continue to grow in the coming years as more employees are able to use mobile
devices to assist in their job. Additionally, notable updates were made to Police and Fire web-based mapping and
online lookup for water utilities.
THE HUMAN RESOURCES DEPARTMENT provided orientation programs for new employees and assisted the
Fire and Police Departments with promotional testing. The department held monthly safety meetings for employees
and administered employee benefit programs. They implemented an online benefits enrollment program which was
successfully utilized.
THE PURCHASING OFFICE held several online auctions during the year realizing an increase in bidder
participation and total number of bids. They continued to expand the procurement card program throughout the
City alleviating some of the workload required for small dollar purchases. They continued to assist departments with
purchasing guidelines and state law compliance.
44
THE PLANNING AND DEVELOPMENT DEPARTMENT facilitated the ongoing or completed construction of
various projects located within the Glade Parks and Riverwalk Euless mixed use developments. Belk’s Department
Store, Dick’s Sporting Goods, Dave & Busters, Massage Envy, Five Below, Home Goods, Boot Barn, Cato,
Kirkland’s, Michaels, Ulta, Verizon, AT&T, and Sleep Experts are some of the retailers that are located within Glade
Parks. Joining Rosa’s Café, Raising Canes, and Potbelly Sandwich are several additional new restaurants including
Five Guys Burgers, Panera Bread, and Pie Five. Construction of the Lifestyle Area within Glade Parks is under way
and will include 12 buildings that will total over 100,000 square feet of retail and restaurant space, as well as a
35,000 square foot public plaza area. The Lifestyle Area will be surrounded by Dave & Buster’s to the south, a multi-
story parking garage and movie theater to the west, and Belk to the north. Site Plans have been approved for an
additional 112,000 square feet of grocery and retail space and a 450 unit Urban Loft development to the south of
the Glade Parks development. This area is north of Cheek-Sparger Road, east of Heritage and west of Rio Grande
Boulevard. Several local commercial and industrial businesses completed expansions including FineLine
Productions, Quickway Stamp, and Ricochet Fuels.
There are several major developments and transportation projects that have been approved that have created a
strong redevelopment momentum south of Airport Freeway. A mixed use development called Midtown, which will
consist of commercial retail, single family residential, and urban lofts is underway. A 120 unit senior housing project
and a 38 single family lot subdivision south of State Highway 10 between Cullum Drive and Dicky Drive have been
approved. Numerous single family residential projects are also under construction.
INSPECTION SERVICES issued over 158 new residential building permits, 91 residential remodel permits, 2,144
miscellaneous permits, and 113 certificates of occupancy and assisted in numerous development site plan reviews.
They continue to work with the code compliance officers placing emphasis on ordinance compliance through calls,
on-site visits, and door hangers, notices of violation, citations, and appearances in municipal court.
THE UTILITY BILLING DEPARTMENT staff set-up and distributed information to over 2,200 new accounts, hung
more than 8,800 delinquent notices, responded to over 11,500 service calls and billed customers for more than 2
billion gallons of water.
TEXAS STAR GOLF COURSE received a 4½ star rating from Golf Digest for the 15th consecutive year and was
listed in the top places to play in Texas. The course was named again by Golf Week and Avid Golfer as one of the
Top Ranked Municipal Golf Courses in the Metroplex. The Golf Shop is using online tee times from their Texas Star
website which has increased the number of on-line bookings. They have also increased their presence on social
media to market the course, Raven’s Grille, and the Conference Centre. The renovation of the bunkers to crushed
quartz and the greens from Bentgrass to Mini Verde was a success.
45
Residential Monthly Service Charges
Water Wastewater Trash Drainage Recycling
FY16
Prop
$9.75 Base
Tiered Rates/tgals
0-2 tgals - $3.24
3-8 tgals - $4.17
9-15 tgals - $4.74
16-35 tgals - $5.27
Over 35 tgals - $5.87
$8.50+90% of metered water
usage @ $3.59 per tgals.
$8.99
$2.50
$1.26 per home
$2.68 per home-cart
$1.00 per apt. unit
$.63 for Seniors
$2.05 for Seniors
home-cart
FY15
$8.95 Base
Tiered Rates/tgals
0-2 tgals - $2.97
3-8 tgals - $3.90
9-15 tgals - $4.47
16-35 tgals - $5.00
Over 35 tgals - $5.60
$7.75+90% of metered water
usage @ $3.33 per tgals.
$8.73
$2.50
$1.22 per home
$2.60 per home-cart
$.99 per apt. unit
$.61 for Seniors
$1.99 for Seniors
home-cart
FY14
$8.45 Base
Tiered Rates/tgals
0-2 tgals - $2.67
3-8 tgals - $3.60
9-15 tgals - $4.17
16-35 tgals - $4.70
Over 35 tgals - $5.30
$7.25+90% of metered water
usage @ $3.19 per tgals.
$8.48
$2.50
$1.19 per home
$2.53 per home-cart
$.98 per apt. unit
$.59 for Seniors
$1.93 for Seniors
home-cart
General Fund
Key Fiscal Points
Proposed
FY16
%
Change
Budget
FY15
%
Change
Actual
FY14
Operating Expenses $37,349,074 4.55% $35,724,258 7.71% $33,166,242
Capital Expenses~ $ 2,411,193 (16.03%) $ 2,871,610 131.73% $ 1,239,192
Tax Rate .467500 per $100
Debt = .100929
M&O = .366571
0%
.467500 per $100
Debt = .102995
M&O = .364505
(0.5%)
.4700 per $100
Debt = .109381
M&O = .360619
Taxable Valuation* $3,153,297,953 3.38% $3,050,289,663 6.7% $2,858,755,649
Debt Rating:
Moody’s
S & P
G.O. = Aa2
W&S = Aa2
Drainage = A1
Sales Tax = A1
G.O. = AA
W&S=AA+
Drainage = AA+
G.O. = Aa2
W&S = Aa2
Drainage = A1
Sales Tax = A1
G.O. = AA
W&S=AA+
Drainage = AA+
G.O. = Aa2
W&S = Aa2
Drainage = A1
Sales Tax = A1
G.O. = AA
W&S=AA+
Drainage = AA+
* Includes minimum taxable value of properties under protest and estimate of incomplete properties.
~ Updated from FY16 Proposed Budget Document to include multi-media intern of $10,500.
46
47
BUDGET PROCESS
DEFINITION AND AUTHORITY
The budget is a financial plan for a specific fiscal year that contains both the estimated
revenues to be received during the year and the proposed expenditures to be incurred to
achieve stated objectives. The City Charter established the City of Euless’ fiscal year as
October 1 through September 30. The City Charter further states:
The City Manager, prior to August first of each year, shall prepare and submit the
budget, covering the next fiscal year, to the City Council, which shall contain the following
information. In preparing the budget, each employee, officer, board, and department shall
assist the city manager by furnishing all necessary information.
(1) The city manager’s budget message shall outline the proposed financial
policies for the next fiscal year with explanations of any changes from
previous years in expenditures and any major changes of policy and a
complete statement regarding the financial condition of the City.
(2) An estimate of all revenue from taxes and other sources, including the
present tax structure rates and property evaluation for the ensuing year.
(3) A carefully itemized list of proposed expenses by office, department, agency,
employee, and project for the budget year, as compared to actual expenses
of the last ended fiscal year, and the present year to date.
(4) A description of all outstanding bond indebtedness, showing amount,
purchaser, date of issue, rate of interest, and maturity date, as well as any
other indebtedness which the City had incurred and which has not been paid.
(5) A statement proposing any capital expenditures deemed necessary for
undertaking during the next budget year and recommended provisions for
financing.
(6) A list of capital projects which should be undertaken within the five (5) next
succeeding years.
PUBLIC ACCESS
Article VII, Section 3 of the City Charter provides:
The budget and all supporting schedules shall be filed with the City Secretary when
submitted to the City Council and shall be open for public inspection by anyone interested.
PUBLIC HEARINGS
Article VII, Section 4 of the City Charter provides:
At the Council meeting at which time the budget is submitted, the Council shall, in
conformance with the requirements of law, name the date and place of a public hearing
and shall cause to be published the time and place thereof. At this hearing, interested
citizens may express their opinion concerning items of expenditure, giving their reasons for
wishing to increase or decrease any items of expense.
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BUDGET AMENDMENT
Department heads can amend the budget within their divisions as long as it does not affect
total appropriations. The City Manager can amend the budget within a particular fund as
long as it does not affect total appropriations. The City Council may amend the budget by
a majority vote of the full membership for emergency conditions which may arise which
could not reasonably have been foreseen in the normal process of planning the budget
when the general welfare of the citizenry is involved. These amendments must be by
ordinance and attached to the original budget in accordance with Article VII, Section 8 of
the City Charter.
BUDGET PREPARATION
The budget preparation is coordinated through the City Manager’s Office and the Finance
Department. The budget process begins in late February or early March with a budget
kickoff meeting with all City department directors and managers. Each department and
division receives a budget preparation manual, forms and year to date budget information.
Departments prepare a summary including the following information about their activities:
Location and Hours of Operation
Mission/Programs/Services
Highlights/Accomplishments for the current fiscal year
Goals & Objectives for the upcoming fiscal year
Major Budgetary Issues and Operational Trends.
Current year estimates are carefully reviewed and known exceptions or cost increases are
reported along with justification. These variances are reviewed by the City Manager’s
Office for amendment as deemed necessary. The budget requests are submitted along
with justification for any increases. The City Manager’s office holds meetings with each
director to review each of their line items and discuss any changes. All capital and
supplemental requests are submitted separately and must include the following
information:
Purpose/objective of this request
Changes/improvements from current operations
Alternative financing options
Estimated life of requested item
Impact or consequence of not funding this request
Equipment being replaced by this request
Cost of the item
Other associated cost
A work session is held to allow each department the opportunity to present their capital
and supplemental requests to the City Council. The City Manager’s Office consolidates all
capital requests and all supplemental requests, assigns a ranking based on funding
available, and submits its recommendation to the City Council for consideration.
In accordance with the fiscal policies, supplemental programs will only be funded from
current revenues. One-time revenue sources and excess reserves are used to fund
capital requests.
49
The finance department prepares revenue estimates based on historical data available
from the revenue manual (which is updated monthly) and other available data. Estimates
are reviewed and adjusted by the City Manager’s office as deemed necessary. The
objective of the City is to estimate revenues as accurately as possible to allow use of all
available funding.
The City Manager’s Office completes a final review of the budget and submits a
preliminary budget to the City Council. In accordance with Article VII, Section 2 of the City
Charter, this document must be submitted to City Council prior to August 1st.
STRATEGIC PLANNING
The City Council meets for a winter work-session and a budget work-session each year.
During these work-sessions, a strategic planning session is held for discussion of short,
intermediate, and long-term goals. These goals and the fiscal impact are considered
during the budget process and serves as a guide throughout the year for staff.
COMPREHENSIVE PLAN
The City’s long-term planning has been consolidated into a comprehensive five-year plan
produced by the City Manager’s office. This plan is updated every year and serves as the
City’s “road map” to which infrastructure, facility, and park projects will be done in the
coming years. Each project contains a fiscal impact analysis.
The comprehensive plan includes a five-year plan for drainage infrastructure, streets
including overlay and construction, water and wastewater line replacement, City facilities,
and the parks master plan. The information included in this document is an integral part of
the budget process.
The Capital Improvements Program details all funded and unfunded projects that have
been identified to date and meets the requirements of the City Charter. Article VII, Section
2 (4) requires “A statement proposing any capital expenditures deemed necessary for
undertaking during the next budget year and recommended provisions for financing”.
Section 2 (5) further requires “A list of capital projects which should be undertaken within
the five (5) next succeeding years”.
BUDGET ADOPTION
The City Charter provides:
After public hearing, the City Council makes any changes deemed necessary and
adopts the budget at least ten (10) days prior to the beginning of the next fiscal year by a
favorable majority vote of all members of the Council.
On July 30th and August 1st, the City Council reviewed the preliminary operating and
capital budgets. At their regularly scheduled City Council meeting on August 11th, the
Euless City Council set a date, time, and place for the budget public hearing on August
25th. City Council held that public hearing and adopted the Budget August 25th. After the
budget adoption, the Finance Department prepares a monthly financial report which is
presented to the City Council for their review.
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DATE RESPONSIBILITY ACTION
February 25 Managers, Directors &Administrators Budget Kickoff - 2:00PM, City Hall Council Chambers
March 6 Managers, Directors &Administrators Computer Request Forms due to Information Services, Vehicle Request due to
Fleet Services, and pay plan adjustments to HR.
March 16-20 CMO, Finance, Directors Preliminary CIP Review (Facilities, Public Works, PACS)
March 27 Managers, Directors, Administrators &
Finance
All Budget Forms, including FY2016 Budget Forms, Multi-year Budget Forms,
Capital & Supplemental Request, with supporting documentation returned to
Finance. Departmental Data Entry completed.
March 30-April 3 Finance, Directors Visit regarding changes in Fee Ordinance
March 30-April 8 Finance Review Departmental Budgets, Data Entry as needed
April 9-24 CMO, Finance, Directors Operating & Capital Budget Review with Directors and Administrators
May 15 TAD Preliminary Tax Roll from TAD
May 15-17 CMO City Manager's Office-Review
May 15 CSO, Finance Publish Notice of Public Hearing on CCPD budget to be held on June 8th
(CCPD Board)
June 8 CCPD Board Hold Public Hearing on CCPD Budget. Adopt FY2016 CCPD Budget. Submit
CCPD Budget to City Council.
June 8 CC Receive CCPD Budget. Special called meeting at 6:00P.M.
June 8 CC, CMO, Directors Pre-Budget Work Session on Capital and Supplemental at 6:15P.M.
May 29-June 26 CMO, Finance
CMO Final Review, Capital and Supplemental Recommendations, and Finalize
CIP
June 18 CC, CMO, Directors Town Hall Meeting
June 25 CC, CMO, Finance CIP Budget Work Session
June 27-July 20 Finance Finalize Preliminary Budget Document
July 6 CMO, Finance Weekly Update with FB & Exec. Summaries
July 13 CMO, Finance Weekly Update with FB & Exec. Summaries
July 20 CMO, Finance Weekly Update with FB & Exec. Summaries
July 27*TAD Receipt of Final Tax Roll from TAD ( Make final changes)
July 28*Finance Preliminary Budget: CC, CMO, CSO, Library, Website
July 29 CSO, Finance
Publish Notice of Public Hearing of EDC Budget to be held August 10
th (EDC
Board). Publish Notice of City Council Public Hearing of CCPD Budget to be
held on August 11th.
July 30 CC, CMO, Finance Budget Work Session
August 1 CC, CMO, Finance Budget Work Session
August 10 EDC Board Hold Public Hearing on EDC Budget and Adopt FY2016 EDC Budget.
August 11 CC
Vote to Place a Proposal to adopt a Specified Tax Rate on the September 8
th
agenda. Schedule Public Hearings on Proposed Tax Rate for August 25
th and
September 1st. Schedule Public Hearing on Proposed City and EDC budgets
to be held August 25
th. Hold Public Hearing on FY2016 CCPD Budget.
Approve CCPD Budget.
August 13 CSO, Finance
Publish Notice of Property Tax Rate and Public Hearings on Tax Increase to be
held August 25
th and September 1st. Publish Notice of Public Hearing on
Proposed Budgets (City and EDC) to be held August 25th.
August 25 CC
Hold Public Hearing on Proposed EDC and City FY2016 budgets. Approve
EDC Budget. First Reading and Adoption of the FY2016 Budget. Ratify
Property Revenue Increase. Hold 1
st Public Hearing on Proposed Tax Rate.
Announce date, time and place of meeting to adopt the proposed tax rate and
announce date, time and place of 2nd public hearing on the Tax Rate.
September 1 CC
Special Called Meeting to Hold 2
nd Public Hearing on Proposed Tax Rate.
Announce date, time and place of meeting to adopt the proposed tax rate for
Tax Year 2015 for September 8th.
September 8 CC
Second Reading and Adoption of FY2016 Budget (if necessary). First Reading
and Adoption of Tax Rate. Adopt the Tax Roll.
September 22 CC Final Reading and Adoption of Tax Rate (if necessary).
* Tentative Subject to Change
FY2015-2016 Budget Schedule
51
EXCERPTS FROM CHARTER
CITY OF EULESS, TEXAS
ARTICLE VII. FINANCE
Sec. 1. Fiscal year.
The fiscal year of the City of Euless shall begin on October first of each calendar year and
will end on September thirtieth of the following calendar year. The fiscal year will also be
established as the accounting and budget year. All funds collected by the City during any fiscal
year, including both current and delinquent revenue shall belong to such fiscal year and, except
funds derived to pay interest and create a sinking fund on the bonded indebtedness of the City,
may be applied to the payment of the expenses incurred during such fiscal year. Any revenues
uncollected at the end of any fiscal year, and any unencumbered funds actually on hand shall
become resources of the next succeeding fiscal year.
State law references – Budgets. V.T.C.A. Local Government Code ¶ 102.001 et seq: fiscal powers. V.T.C.A., Local Government Code ¶ 101.002.
State law reference – Fiscal Year. V.T.C.A. Tax Code ¶1.05
Sec. 2. Preparation and submission of budget.
The City Manager, prior to August first of each year, shall prepare and submit the budget,
covering the next fiscal year, to the Council, which shall contain the following information. In
preparing the budget, each employee, officer, board, and department shall assist the City
Manager by furnishing all necessary information.
(1) The City Manager’s budget message shall outline the proposed financial policies
for the next fiscal year with explanations of any change from previous years in
expenditures and any major changes of policy, and a complete statement
regarding the financial conditions of the City.
(2) An estimate all revenue from taxes and other sources, including the present tax
structure rates and property evaluation for the ensuing year.
(3) A carefully itemized list of proposed expenses by office, department, agency,
employee and project for the budget year, as compared to actual expenses of the
last ended fiscal year, and the present year-to-date.
(4) A description of all outstanding bond indebtedness, showing amount, purchaser,
date of issue, rate of interest and maturity date, as well as any other indebtedness
which the City had incurred and which has not been paid.
(5) A statement proposing any capital expenditures deemed necessary for
undertaking during the next budget year and recommended provisions for
financing.
(6) A list of capital projects which should be undertaken within the five (5) next
succeeding years.
State law reference – Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq.
Sec. 3 Budget a public record.
The budget and all supporting schedules shall be filed with the City Secretary when
submitted to the Council and shall be open to public inspection by anyone interested.
State law reference – Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq.
52
Sec. 4. Public hearing on budget.
At the Council meeting at which time the budget is submitted, the Council shall, in
conformance with the requirements of law, name the date and place of a public hearing and shall
cause to be published the time and place thereof. At this hearing, interested citizens may express
their opinions concerning items of expenditure, giving their reasons for wishing to increase or
decrease any items of expense. (Amended 11-5-91)
State law reference – Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq.
Sec. 5. Proceeding on adoption of budget.
After public hearing, the Council shall analyze the budget, making any additions or
deletions which they feel appropriate, and shall, at least ten (10) days prior to the beginning of
the next fiscal year, adopt the budget by a favorable majority vote all members of the Council.
State law reference – Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq.
Sec. 6. Budget, appropriation, and amount to be raised by taxation.
On final adoption, the budget shall be in effect for the budget year. Final adoption of the
budget by the Council shall constitute the official appropriations as proposed expenditures for the
current year and shall constitute the basis of the official levy of the property tax as the amount of
tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in
no case exceed proposed revenue plus cash on hand. Unused appropriations may be transferred
to any item required for the same general purpose.
Sec. 7. Unallocated reserve fund.
The City Manager may recommend for action by the Council, an unallocated reserve fund
to be used for unexpected items of expense which were not contained as original items of
expenditures.
Sec. 8. Amending the budget.
Under the extreme emergency conditions which may arise and which could not reasonably
have been foreseen in the normal process of planning the budget, the Council may, by a majority
vote of the full membership, amend or change the budget to provide for any additional expenses
in which the general welfare of the citizenry is involved. These amendments shall be by
ordinance, and shall become an attachment to the original budget.
State law reference – Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq.
Sec. 9. Certification: copies made available.
A copy of the budget, as finally adopted, shall be filed with the City Secretary. The final
budget shall be printed, mimeographed, or otherwise reproduced and sufficient copies shall be
made available for the use of all offices, agencies and for the use of interested persons and civic
organizations.
Sec. 10. Defect shall not invalidate the tax levy.
Errors or defects in the form or preparation of the budget or the failure to perform any
procedural requirements shall not nullify the tax levy or the tax rate.
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CITY OF EULESS
FISCAL POLICIES
I. INTRODUCTION
A. Purpose Statement – The City of Euless has an important responsibility to its citizens to carefully
account for public funds, to manage municipal finances wisely, and to plan for the adequate funding
of services desired by the public.
The overriding goal of the Fiscal Policies is to enable the City to achieve a long-term stable and
positive financial condition. The watchwords of the City’s fiscal management include integrity,
prudent stewardship, planning, accountability, and full disclosure.
The purpose of the Fiscal Policies is to provide guidelines for the Director of Finance in planning and
directing the City’s day to day financial affairs and in developing recommendations to the City
Manager and City Council. The scope of the policies spans accounting, auditing, financial reporting,
internal controls, operating and capital budgeting, revenue management, cash management,
expenditure control, and debt management.
B. Annual Review of Policies – These policies will be reviewed administratively by the Finance Director
and City Manager and will be presented to the City Council for approval of any significant changes.
II. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
A. Accounting – The Director of Finance is the City’s Chief Accountant and is responsible for
establishing the chart of accounts and for properly recording financial transactions.
B. Accounts Receivable – This asset account reflects amounts owed to the City from citizens,
companies, or other governmental entities. Delinquent accounts will be pursued.
C. External Auditing
1. The City will be audited annually by outside independent accountants (auditors). The
auditors must be a CPA firm of national reputation and must demonstrate that they have the
breadth and depth of staff to conduct the City’s audit in accordance with generally accepted
auditing standards and contractual requirements. The auditor’s report on the City’s financial
statements will be completed and submitted to City staff within 120 days of the City’s fiscal
year end, and the auditor’s management letter will be presented to the City staff accordingly.
An interim management letter will be issued prior to this date if any materially significant
internal control weaknesses are discovered.
2. The Auditors are accountable to the City Council and will have access to direct
communication with the City Council if the City staff is unresponsive to auditor
recommendations or if the auditors consider such communication necessary to fulfill their
legal and professional responsibilities.
3. Auditor Rotation – The City will not require auditor rotation, but will circulate requests for
proposal for audit services at least every five years.
D. Internal Auditing – The City recognizes the need for an internal audit function to provide
independent, unbiased and objective reviews and assessments of the business activities, operations,
financial systems and internal accounting controls of the City and some of its business partners. The
reviews and assessments are conducted in order to instill confidence to citizens and stakeholders
that resources are responsibly and effectively managed in order to achieve intended results. The
City shall devote resources, as available, to conduct operational, financial and performance audits,
selected as a result of risk analysis and assessment process. The internal audit function will report
directly to the City Manager’s Office.
E. External Financial Reporting – The City will prepare and publish a comprehensive annual financial
report (CAFR). The CAFR will be prepared in accordance with generally accepted accounting
principles and will be presented annually to the Government Finance Officers Association (GFOA)
for evaluation and awarding of the Certificate of Achievement for Excellence in Financial Reporting.
54
The CAFR will be published and presented to the City Council within 150 days after the end of the
fiscal year. City staffing limitations may preclude such timely reporting. In such case, the Finance
Director will inform the City Manager and the City Manager will inform the City Council of the delay
and the reasons therefore.
F. Internal Financial Reporting – The Finance Department will prepare internal financial reports
sufficient for management to plan, monitor, and control the City’s financial affairs. Internal financial
reporting objectives are addressed throughout the policies.
III. INTERNAL CONTROLS
A. 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.
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B. Definition –
1. Facilities - include any structures or properties owned by the City, the land upon which the
facility is situated for the provision of City services, and the initial furniture, fixtures,
equipment and apparatus necessary to put the facility in service. Facilities include, but are
not limited to the following: administrative offices, parks, service centers and storage yards,
recreation centers, libraries, fire stations, jails and courts, and water and sewer related
structures.
2. Infrastructure - Includes permanently installed facilities, generally placed underground or at
grade, which form the basis for the provision of City services. Typically included are
thoroughfares, bridges, water and sanitary sewer lines, drainage channels, and storm
sewers.
C. Control – All capital project expenditures must be appropriated in the capital budget. The Finance
Department must certify the availability of such appropriations or the availability of resources so an
appropriation can be made before a capital project contract is presented by the City Manager to the
City Council for approval.
D. Program Planning – The capital budget will include capital improvements program plans for future
years. The planning time frame should normally be at least five years. The replacement and
maintenance for capital items should be projected for the next five years. Future maintenance and
operations will be fully costed, so that these costs can be considered in the operating budget.
E. Alternate Resources – Where applicable, assessments, impact fees, pro-rata charges, or other user-
based fees should be used to fund capital projects which have a primary benefit to specified property
owners. Drainage Utility revenues are established to fund small citywide drainage projects. Single
large drainage projects may be funded by debt.
F. Debt Financing – Recognizing that debt is usually a more expensive financing method, alternative
financing sources will be explored before debt is issued. When debt is issued, it will be used to
acquire major assets with expected lives which equal or exceed the average life of the debt issue.
The exceptions to this requirement are the traditional costs of marketing and issuing the debt,
capitalized labor for design and construction of capital projects, and small component parts which
are attached to major equipment purchases.
G. Infrastructure Maintenance – The City recognizes that deferred street maintenance increases future
capital costs by an estimated five- to ten-fold. Therefore, a portion of the General Fund budget will
be set aside each year to maintain the quality of streets. The amount will be established annually so
that repairs will be made amounting to a designated percentage of the value of the streets.
H. Reporting – Periodic financial reports will be prepared to enable the Department Managers to
manage their capital budgets and to enable the Finance Department to monitor and control the
capital budget as authorized by the City Manager.
VI. REVENUE MANAGEMENT
A. Simplicity – The City will strive to keep the revenue system simple, which will result in a decrease of
compliance costs for the taxpayer or service recipient and a corresponding decrease in avoidance to
pay. The City will avoid nuisance taxes, fee, or charges as revenue sources.
B. Certainty – An understanding of the revenue source increases the reliability of the revenue system.
The City will try to understand its revenue sources, and enact consistent collection policies so that
assurances can be provided that the revenue base will materialize according to budgets and plans.
C. Equity – The revenue system of the City will strive to maintain equity in its structure. That is, the City
will seek to minimize or eliminate all forms of subsidization between entities, funds, services, utilities,
and customers. However, it is recognized that public policy decisions may lead to subsidies in
certain circumstances, e.g., homestead tax exemption.
D. Administration – The benefits of a revenue will exceed the cost of producing the revenue. The cost
of collection will be reviewed annually for cost effectiveness as a part of the indirect cost, cost of
services analysis. Where appropriate, the City will use the administrative processes of State or
Federal collection agencies in order to reduce administrative costs.
56
E. Revenue Adequacy – The City will require that there be a balance in the revenue system. That is,
the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service,
willingness to pay, and ability to pay.
F. Cost/Benefit of Abatement – The City will use due caution in the analysis of any tax, fee, or water
and wastewater incentives that are used to encourage development. Ideally, a cost/benefit (fiscal
impact) analysis will be performed as a part of such review.
G. Diversification and Stability – In order to protect the government from fluctuations in a revenue
source due to fluctuations in the economy, and variations in weather (in the case of water and
wastewater), a diversified revenue system will be maintained which has a stable source of income.
H. Nonrecurring Revenues – One-time revenues will not be used for ongoing operations. Nonrecurring
revenues will be used only for nonrecurring expenditures. Care will be taken not to use these
revenues for budget balancing purposes.
I. Property Tax Revenues –
1. Process. Property shall be assessed at 100% of the fair market value as appraised by
Tarrant Appraisal District. Reappraisal and reassessment shall be done regularly as
required by State law. A 97% collection rate will serve as a goal for tax collections, with a
delinquency rate of 3% or less. All delinquent taxes will be aggressively pursued, with
delinquents greater than 150 days being turned over to an attorney and a penalty assessed
to compensate the attorney as allowed by State law, and in accordance with the attorney’s
contract. Annual performance criteria will be developed for the attorney.
2. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by
seeking additional revenue sources and attempting to expand and diversify the City tax
base.
J. Exemptions – In order to maintain stability of funds for the City, it is the Council’s intentions for the
exemptions presently allowed by the City to be continued with no allowance for additional
exemptions. Tax abatements should be used selectively and only when a good chance exists of
economic return exceeding the loss.
K. User-Based Fees – For services associated with a user fee or charge, the direct and indirect costs of
that service will be offset by a fee where possible. There will be an annual review of fees and
charges to ensure that fees provide adequate coverage of costs of services.
L. Property Tax Distribution – The percentage of the tax rate allocated to the General Fund is the
percent equal to the Maintenance and Operations portion of the total tax rate. The allocation of the
tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate.
Debt service should not exceed 40% except for extraordinary and temporary reasons.
M. Proprietary – Proprietary funds will pay the General Fund for direct services rendered. Additionally,
the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to
compensate the General Fund for the lost revenue that would be payable from a privately owned
utility.
N. Franchise Agreements – The City will monitor the status of existing financial agreements and take
necessary actions to negotiate new agreements as they near expiration or as they need revisions to
best serve the citizens of Euless.
O. General and Administrative Charges – A method will be maintained whereby the General Fund may
impose a charge to the proprietary funds for general and administrative services (indirect costs)
performed on the enterprise funds’ behalf.
P. Utility Rates – The City will review and adopt utility rates that will generate revenues required to fully
cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and
provide for an adequate level of working capital needs. This policy does not preclude drawing down
cash balance to finance current operations. However, it is best that any extra cash balance be used
instead to finance capital projects.
Q. Interest Income – Interest earned from investment of available moneys, whether pooled or not, will
be distributed to the funds in accordance with the operating and capital budgets which, wherever
57
possible, will be in accordance with the equity balance of the fund from which moneys were provided
to be invested.
R. Revenue Monitoring – Revenues actually received will be regularly compared to budgeted revenues
and variances will be investigated. This process will be summarized in the appropriate budget
report.
VII. EXPENDITURE CONTROL
A. Appropriations – The level of budgetary control is the department level in the General Fund and
Water and Sewer Fund, and the fund level in all other funds. When budget adjustments between
funds are necessary, these must be approved by the City Council. Budget appropriation
amendments at lower levels of control shall be made in accordance with the applicable
administrative procedures through the finance office.
B. Central Control – Significant salary and capital budgetary savings in any department will be centrally
controlled and may not be spent by the department without specific City Manager authorization.
C. Purchasing – All purchases shall be in accordance with the City’s purchasing policies. Purchases
and any contracts exceeding the limit established by state law will conform to a formal bidding
process as outlined. Recommendations on purchases and contracts that are subject to the bidding
process will be made to the City Council for their approval.
D. Prompt Payment – All invoices will be paid within 30 days of receipt in accordance with the prompt
payment requirements of State law. Procedures will be used to take advantage of all purchase
discounts where considered cost effective. However, payments will also be reasonably delayed in
order to maximize the City’s investable cash, where such delay does not violate the agreed upon
payment terms.
E. Equipment Financing – Equipment may be financed when the unit purchase price is $20,000 or more
and the useful life is at least four years with City Council approval.
VIII. ASSET MANAGEMENT
A. Investments – The City’s investment practices will be conducted in accordance with the City Council
approved Investment Policies. Utilized objectives: safety, liquidity, and yield.
B. Cash Management – The City’s cash flow will be managed to maximize the cash available to invest.
C. Investment Performance – At the end of each fiscal year a report on investment performance will be
provided by the Finance Director to the City Manager for presentation to the City Council.
D. Fixed Assets and Inventory – These assets will be reasonably safeguarded, property accounted for,
and prudently insured.
IX. FINANCIAL CONDITION AND RESERVES
A. No Operating Deficits – Current expenditures will be paid with current revenues. Deferrals, short-
term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be
used only for emergencies or nonrecurring expenditures, except when balances can be reduced
because their levels exceed guideline minimums.
B. Operating Reserves – The General Fund resources balance combined with the Emergency Reserve
Fund should be between 30 to 60 days in working capital and never fall to 8.3% of the General Fund
expenditures budget. This percentage is the equivalent of 30 days’ expenditures. The Enterprise
Fund working capital should be maintained at the 12% (45 to 75 days) level. An additional cash test
will be required for the Water and Wastewater Fund to ensure the City’s ability to operate, exclusive
of accounts receivable.
C. Risk Management Program – The City will aggressively pursue every opportunity to provide for the
public’s and City employees’ safety and to manage its risks. All reasonable options will be
investigated to finance losses. Such options may include risk transfer, insurance, and risk retention.
Where risk is retained, reserves will be established based on actuarial determinations. Such
reserves will not be used for any purpose other than for financing losses.
58
D. Compensated Absences – The City will establish a separate reserve within its operating funds to pay
for accrued vacation leave. Accrued vacation leave can normally be paid by allowing a vacated
position to remain open for several weeks. This reserve will be established based upon a schedule
of estimated retirements which will be developed in conjunction with the operating budget.
E. Equipment Replacement – The City shall maintain an Equipment Replacement Fund for major rolling
stock. Funds will be transferred based on a depreciated calculation of each piece of equipment.
F. Health Claims – The City shall maintain a fund for health claims for all employees. Adequate
reserves shall be maintained as determined actuarially. All reasonable cost containments will be
reviewed to keep the cost to the City and the employees minimal.
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 annually, and bond anticipation notes (BAN’s) will be retired within six months
of completion of the project. Any short-term debt outstanding at year end will not exceed 5%
(including TAN’s, but excluding BAN’s) of net operating revenues.
B. Long-Term Debt – The City may issue long-term debt when it is deemed that capital improvements
should not be financed from current revenues, reserves, or short-term borrowings. Long-Term debt
will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the
projects financed.
C. Self-Supporting Debt – When appropriate, self-supporting revenues will pay debt service in lieu of
tax revenues.
D. Rating – Full disclosure of operations will be made to the bond rating agencies. The City staff, with
the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and
presentation to the rating agencies.
E. Water and Wastewater Bond Coverage Ratios – The City has both revenue bonds and other
indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50
for revenue bonds “technical average” and 1.25 for all indebtedness “practical coverage”. The City
will issue new debt for an Enterprise only after an “additional bonds” test has been applied to the
issuance. This test determines that revenues are sufficient to defray the additional debt service
burden that will be created by the new issuance.
F. Federal Requirements – The City will maintain procedures to comply with arbitrage rebate and other
Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate
requirements, the City will attempt to issue bonds in increments not to exceed $5,000,000 per
calendar year.
G. Debt Service Reserves – The Debt Service Fund should not have reserves or balances in excess of
one month of principal and interest plus 15% of the principal outstanding of unrefunded debt issued
prior to September 1, 1986. This maximum is dictated by Federal law and does not include the
amounts accrued for the next debt service payment.
The policy above does not preclude the debt service reserves normally established to market
revenue bonds. The City’s policy and bond ordinance requirement are to maintain these debt
service reserves at the level of the average annual debt service.
H. Debt Burden – The Debt Burden should be within the norm of comparable cities. Specifically,
maintenance of capacity not to exceed the median per capita and per assessed valuation will be
monitored.
I. 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.
59
K. Bidding Parameters – The notice of sale will be carefully constructed so as to ensure the best
possible bid for the City, in light of the existing market conditions and other prevailing factors.
Parameters to be examined include:
Limits between lowest and highest coupons
Coupon requirements relative to the yield curve
Method of underwriter compensation, discount or premium coupons
Use of True Interest Cost (TIC) vs. Net interest Cost (NIC)
Use of bond insurance
Deep discount bonds
Variable rate bonds
Call provisions
L. Bond Issuance Advisory Fees and Costs – The City will be actively involved in the selection of all
financial advisors, underwriters, paying agents, and bond counsel. The City shall evaluate the merits
of rotating professional advisors and consultants as well as the kinds of services and fee structures
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.
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General
Fund
61
$ 9,890,674 $ 10,850,457 $ 10,850,457 $ 8,919,644
REVENUES
Property Taxes 10,181,232$ 10,839,160$ 10,839,160$ 11,372,966$
Gross Receipts Tax 4,322,847$ 4,176,974$ 4,342,734$ 4,440,505$
General Sales Tax 10,946,869$ 11,038,642$ 11,345,454$ 11,802,945$
Selective Sales Tax 69,160$ 73,000$ 72,300$ 82,400$
Fines/Fees/Penalties 2,059,661$ 2,120,000$ 1,761,500$ 1,988,000$
Licenses & Permits 1,068,224$ 810,200$ 1,025,742$ 819,300$
Interest Income 26,601$ 30,000$ 22,000$ 35,000$
Intergovernmental Revenue 379,467$ 388,650$ 388,650$ 399,700$
Charges for Service 3,263,264$ 3,144,030$ 2,986,498$ 3,135,627$
Miscellaneous/Rental Income 515,462$ 493,308$ 551,652$ 560,350$
Insurance/Risk/Other Financing Sources -$ -$ -$
Revenues before Transfers 32,832,786$ 33,113,964$ 33,335,690$ 34,636,793$
Transfers from Other Funds 2,532,431$ 2,627,331$ 2,611,799$ 2,718,297$
TOTAL REVENUES 35,365,217$ 35,741,295$ 35,947,489$ 37,355,090$
TOTAL RESOURCES 45,255,891$ 46,591,752$ 46,797,946$ 46,274,734$
EXPENDITURES
Personal Services 25,963,878$ 27,820,216$ 27,820,216$ 28,624,154$
Professional/Technical Services 908,980$ 1,192,108$ 1,192,108$ 1,254,323$
Contractual Services 19,842$ 12,000$ 12,000$ 12,000$
Utilities 1,048,981$ 1,026,805$ 1,026,805$ 1,243,261$
Maintenance 1,140,941$ 1,155,310$ 1,155,310$ 1,178,590$
Other Services/Contingencies 221,110$ 449,143$ 449,143$ 439,105$
Insurance 3,147$ 4,640$ 4,640$ 4,640$
General & Administrative 105,008$ 162,513$ 162,513$ 170,893$
Rebates/Incentives 1,791,315$ 1,869,750$ 2,122,305$ 2,074,772$
Supplies 885,328$ 1,005,242$ 1,005,242$ 1,054,752$
Capital Purchases (Equipment)1,223,197$ 2,788,023$ 1,817,902$ 1,911,433$
Debt Service/Bank Charges 103,334$ 101,720$ 101,720$ 6,000$
Expenditures before Transfers 33,415,061$ 37,587,470$ 36,869,904$ 37,973,923$
Transfers to Other Funds 990,373$ 1,008,398$ 1,008,398$ 1,786,344$
TOTAL EXPENDITURES 34,405,434$ 38,595,868$ 37,878,302$ 39,760,267$
ENDING FUND BALANCE 10,850,457$ 7,995,884$ 8,919,644$ 6,514,467$
BUDGET
FY2014-15
The estimated decline in fund balance is a planned drawdown used to purchase capital equipment, computers, and special
"non-recurring" projects. This drawdown is funded from excess reserves above the recommended 60 day reserve level.
PROJECTED
FY2015-16
ESTIMATED
FY2014-15
ACTUAL
FY2013-14 GENERAL FUND SUMMARY
BEGINNING FUND BALANCE
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General Fund Revenues
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Revenues FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Property Taxes 10,145,867$ 10,799,160$ 10,799,160$ 11,332,966$ 533,806$ 5%
Prior Year Property Taxes 35,365$ 40,000$ 40,000$ 40,000$ -$ 0%
Penalties & Interest 53,131$ 60,000$ 58,500$ 58,000$ (2,000)$ (3%)
Sales Tax 8,753,204$ 8,821,633$ 9,076,363$ 9,442,356$ 620,723$ 7%
Additional Sales Tax 2,193,665$ 2,217,009$ 2,269,091$ 2,360,589$ 143,580$ 6%
Mixed Drink Tax 69,160$ 73,000$ 72,300$ 82,400$ 9,400$ 13%
Electric Franchise 1,719,259$ 1,625,000$ 1,674,141$ 1,675,882$ 50,882$ 3%
Gas Franchise 425,948$ 325,000$ 440,000$ 435,000$ 110,000$ 34%
Telephone Franchise 330,022$ 317,950$ 317,950$ 317,950$ -$ 0%
Sanitation Service 194,961$ 196,200$ 211,802$ 211,802$ 15,602$ 8%
Recycling Franchise Fee 16,526$ 16,000$ 17,549$ 17,549$ 1,549$ 10%
Cable Franchise Fee 672,194$ 645,000$ 645,000$ 665,000$ 20,000$ 3%
W&WW Franchise Tax 963,936$ 1,051,824$ 1,036,292$ 1,117,322$ 65,498$ 6%
Other Permits 20,475$ 18,000$ 31,602$ 20,000$ 2,000$ 11%
Health Permits 78,575$ 80,000$ 70,000$ 80,000$ -$ 0%
Fire Permits 38,536$ 43,000$ 58,000$ 46,000$ 3,000$ 7%
Contractor Regulatory License 61,100$ 60,000$ 65,950$ 60,000$ -$ 0%
Minimum Housing 218,529$ 200,000$ 193,767$ 194,000$ (6,000)$ (3%)
Misc. Permits and Fees 58,567$ 47,800$ 57,704$ 51,100$ 3,300$ 7%
Building Permits 845,258$ 590,000$ 771,000$ 590,000$ -$ 0%
Swimming Pools/Concessions 250,403$ 223,600$ 230,000$ 265,000$ 41,400$ 19%
Auto Theft Task Force Grant 89,427$ 87,000$ 87,000$ 92,000$ 5,000$ 6%
School Resource Officers 290,040$ 301,650$ 301,650$ 307,700$ 6,050$ 2%
Municipal Court 3,366,667$ 3,368,630$ 2,922,694$ 3,244,300$ (124,330)$ (4%)
Library Fees 53,880$ 54,400$ 43,689$ 49,600$ (4,800)$ (9%)
Ambulance Fees 869,270$ 910,000$ 966,462$ 976,127$ 66,127$ 7%
Alarm Revenue 126,140$ 125,000$ 127,100$ 130,000$ 5,000$ 4%
Jail Revenue 346,665$ 290,000$ 173,735$ 175,000$ (115,000)$ (40%)
Interest Income 26,601$ 30,000$ 22,000$ 35,000$ 5,000$ 17%
Miscellaneous 73,456$ 51,650$ 88,415$ 99,650$ 48,000$ 93%
Tower Lease 430,889$ 430,458$ 452,512$ 450,000$ 19,542$ 5%
Betterment/Contributions 15,069$ 15,000$ 14,262$ 14,500$ (500)$ (3%)
Transfers 2,532,431$ 2,627,331$ 2,611,799$ 2,718,297$ 90,966$ 3%
TOTAL REVENUES 35,365,217$ 35,741,295$ 35,947,489$ 37,355,090$ 1,613,795$ 5%
Use of Reserves -$ 2,871,610$ 1,901,489$ 2,411,193$ (460,417)$ (16%)
TOTAL RESOURCES 35,365,217$ 38,612,905$ 37,848,978$ 39,766,283$ 1,153,378$ 3%
Sales & Uses Taxes
32%
Licenses/Permits
3%
Franchise Fees
12%Fines & Fees
13%
Interest
0%
Transfers
7%
Miscellaneous
2%
Property Taxes
31%
FY15-16
63
General Fund
FY2016 revenue assumptions
revenue source assumptions
Property Taxes Projections are based on current tax rate of 46.75¢ with certified
appraisals from Tarrant Appraisal District.
Prior Year Property Taxes Projected to remain flat with FY15 budget expectations.
Penalties & Interest Projections are based on a slight decrease as collections rates
have been better.
Sales Tax Projections based on current year actual collections with 2.5%
growth and known new businesses less TIF allocation.
Additional Sales Tax Based on 25% of projected sales tax revenues.
Mixed Drink Tax Projection based on current year actual collections with known
new businesses.
Electric Franchise Projected slight growth from FY15 with known building projects.
Gas Franchise Projected increase based on actual collections.
Telephone Access Line Fees Projection to remain flat with FY15 estimated collections.
Sanitation Services Franchise Projection to remain flat with FY15 estimated collections.
Recycling Franchise Projection to remain flat with FY15 estimated collections.
Cable Franchise Projection increase based on prior year actual receipts.
Water & Wastewater Franchise Based on 5% of projected gross receipts in Enterprise Fund.
Other Permits Projection for a slight increase.
Health Permits Projection to remain flat with FY15 budget.
Fire Permits Projection for a slight increase from FY15 budget.
Contractors Regulatory License Projection to remain flat with FY15 budget.
Minimum Housing Projections based on apartment inspection rate structure.
Miscellaneous Permits and Fees Projected slight increase from FY15 budget.
Building Permits Projection to remain flat with FY15 budget projections.
Police Program Reimbursements Based on 80% of projected officer salary
School Police Reimbursements Based on current contract of four patrol officers.
Municipal Court Projected to increase from FY15 estimates due to additional
staffing.
Library Fees Projected to decrease from FY15 budget based on actual
collections.
Ambulance Fees Due to new pricing structure projections are based on FY15
year-end estimates with a slight increase.
Alarm Revenue Projected slight increase from FY15 budget.
Jail Revenue Projected reduction due to federal policies.
Interest Income Projected to increase slightly from FY15 estimates as interest
rates are expected to increase slightly in third quarter of 2015.
Miscellaneous Projected to increase based on FY15 estimated collections.
Tower Lease Revenue Based on current lease agreements.
Betterment Contributions Projected slight decrease from FY15 Budget.
Transfers Based on administrative fees charged to utility operations and
1/3 of Euless’ portion of the Car Rental Tax.
64
General Fund Multi-Year Analysis
FY15 Budget to
REVENUE ACTUAL ACTUAL ACTUAL BUDGETED ESTIMATED PROPOSED FY16 Proposed
SOURCE FY2012 FY2013 FY2014 FY2015 FY2015 FY2016 % Diff
Property Taxes $9,100,486 $9,740,510 $10,234,363 $10,899,160 $10,897,660 $11,430,966 4.9%
Franchise Fees $4,114,181 $4,077,699 $4,322,846 $4,176,974 $4,342,734 $4,440,505 6.3%
Sales & Use Taxes $9,430,501 $10,157,469 $11,016,029 $11,111,642 $11,417,754 $11,885,345 7.0%
Fines & Fees $4,418,694 $4,988,268 $5,026,499 $4,971,630 $4,491,680 $4,888,027 (1.7%)
Licenses & Permits $1,263,731 $1,186,348 $1,321,041 $1,038,800 $1,248,023 $1,041,100 0.2%
Interest Income $47,169 $40,710 $26,601 $30,000 $22,000 $35,000 16.7%
Int'gov't./Trans./Misc. $3,573,878 $3,387,299 $3,417,838 $3,513,089 $3,527,638 $3,634,147 3.4%
TOTAL REVENUES $31,948,640 $33,578,303 $35,365,217 $35,741,295 $35,947,489 $37,355,090 4.5%
Revenue Source - Percentage of General Fund Revenues Average
Property Taxes 28% 29% 29% 30% 30% 31% 29.64%
Franchise Fees 13% 12% 12% 12% 12% 12% 12.15%
Sales & Use Taxes 30% 30% 31% 31% 32% 32% 30.93%
Fines & Fees 14% 15% 14% 14% 12% 13% 13.73%
Licenses & Permits4%4%4%3%3%3%3.40%
Interest Income 0%0%0%0%0%0%0.10%
Int'govern./Misc. 11% 10% 10% 10% 10% 10% 10.05%
TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00%
The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in
the General fund. While indicating which revenue sources have experienced an increase or decrease, the chart indicates
what percentage of the total revenue stream a source constitutes.
While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in
nature, and therefore are subject to sharp declines in slower economic periods. Through the years the trend now shows
sales and use tax to be the largest source of revenues averaging 30.93% of the total. Previously this was property tax
which is now the second highest source on average at 29.64% and fines third at 13.73%. Franchise Fees make up
approximately 12.15% of total revenues with other sources varying from less than 1% to a little over 10%.
$0.0
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
$35.0
$40.0
FY2012 FY2013 FY2014 FY2015 BUD FY2015 EST FY2016 PROPRevenues In MillionsProperty Taxes Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permits Interest Income Int'gov't./Trans./Misc.
65
Operating & Maintenance Debt Service
Adj. Net Taxable Value Assessed $2,920,707,862 $2,920,707,862
TIF Increment Value $53,941,226
Proposed Tax Rate per $100 Valuation 0.366571 0.100929
Estimated Tax Levy $10,706,473 $2,947,836
Est. Percent of Collection (O&M and I&S)98.50%100.00%
Estimated Collections $10,545,876 $2,947,836
Ceiling Revenues $787,090
TIF Assessment - City Portion
Total Collections $11,332,966 $2,947,836
Additional
Rate Percent $ Amount Sales Tax Total
Operating & Maintenance - General Fund*0.366571 78.41%$11,332,966 2,360,589$ 13,693,555$
Interest and Sinking - Debt Service Fund 0.100929 21.59%$2,947,836 -$ 2,947,836$
TOTAL 0.467500 100.00%$14,280,802 2,360,589$ 16,641,391$
Fiscal Operating &Interest &Total
Year Maintenance Sinking Tax Rate
2007 0.343227 0.146273 0.489500
2008 0.340341 0.129659 0.470000
2009 0.351937 0.118063 0.470000
2010 0.360791 0.109209 0.470000
2011 0.343905 0.126095 0.470000
2012 0.345388 0.124612 0.470000
2013 0.355130 0.114870 0.470000
2014 0.360619 0.109381 0.470000
2015 0.364505 0.102995 0.467500
Proposed 2016 0.366571 0.100929 0.467500
PROPERTY TAXES
Estimated Revenues FY16
Proposed Fund Distribution
0.000000
0.100000
0.200000
0.300000
0.400000
0.500000
0.600000
2007 2008 2009 2010 2011 2012 2013 2014 2015 Proposed 2016Cents Per $100 ValuationTen Year Breakdown of Tax Rate
Interest & Sinking Operating & Maintenance
66
General Fund Expenditures
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
City Council 28,261$ 40,875$ 40,875$ 40,875$ -$ 0%
City Administration 503,494$ 552,755$ 552,755$ 541,930$ (10,825)$ (2%)
City Secretary 316,171$ 352,477$ 352,477$ 371,870$ 19,393$ 6%
Communications/Marketing 10,664$ 23,475$ 23,475$ 23,475$ -$ 0%
Total - City Administration 858,591$ 969,582$ 969,582$ 978,150$ 8,568$ 1%
Finance/Budget 215,284$ 232,304$ 232,304$ 243,771$ 11,467$ 5%
Municipal Court 684,997$ 712,871$ 712,871$ 726,114$ 13,243$ 2%
Accounting 221,572$ 321,144$ 321,144$ 350,198$ 29,054$ 9%
Purchasing 79,818$ 91,643$ 91,643$ 86,934$ (4,709)$ (5%)
Total - Finance 1,201,671$ 1,357,962$ 1,357,962$ 1,407,017$ 49,055$ 4%
Emergency Management 29,387$ 50,775$ 50,775$ 50,775$ -$ 0%
Police Code Compliance 1,415,752$ 1,581,518$ 1,581,518$ 1,648,960$ 67,442$ 4%
Police Administration 684,577$ 819,734$ 819,734$ 1,000,110$ 180,376$ 22%
Police Patrol 4,657,085$ 4,881,511$ 4,881,511$ 5,118,244$ 236,733$ 5%
Police CID 1,740,664$ 1,621,319$ 1,621,319$ 1,633,063$ 11,744$ 1%
Police Service 1,897,692$ 2,023,770$ 2,023,770$ 2,072,180$ 48,410$ 2%
Police Detention 1,436,480$ 1,537,385$ 1,537,385$ 1,600,720$ 63,335$ 4%
Total-Police 11,861,637$ 12,516,012$ 12,516,012$ 13,124,052$ 608,040$ 5%
Fire Marshal/Education 546,860$ 570,860$ 570,860$ 561,000$ (9,860)$ (2%)
Fire Administration 482,016$ 498,143$ 498,143$ 514,693$ 16,550$ 3%
EMS/Suppression 7,521,386$ 7,952,330$ 7,952,330$ 8,281,245$ 328,915$ 4%
Total-Fire 8,550,262$ 9,021,333$ 9,021,333$ 9,356,938$ 335,605$ 4%
Information Services 322,925$ 343,371$ 343,371$ 310,821$ (32,550)$ (9%)
Personnel 368,073$ 408,432$ 408,432$ 408,839$ 407$ 0%
Facility Maintenance 908,101$ 907,210$ 907,210$ 939,466$ 32,256$ 4%
Library 670,355$ 709,266$ 709,266$ 728,164$ 18,898$ 3%
Total - Administrative Services 2,269,454$ 2,368,279$ 2,368,279$ 2,387,290$ 19,011$ 1%
Planning & Development 263,811$ 291,732$ 291,732$ 307,665$ 15,933$ 5%
Inspection Services 308,754$ 327,359$ 327,359$ 353,221$ 25,862$ 8%
Total-Development 572,565$ 619,091$ 619,091$ 660,886$ 41,795$ 7%
Recreation 595,802$ 656,474$ 656,474$ 665,687$ 9,213$ 1%
Parks 1,211,188$ 1,301,269$ 1,301,269$ 1,359,322$ 58,053$ 4%
Swimming Pools 89,329$ 132,500$ 132,500$ 159,460$ 26,960$ 20%
Senior Center 219,707$ 232,147$ 232,147$ 271,034$ 38,887$ 17%
Recreation Admin.57,998$ 68,386$ 68,386$ 71,341$ 2,955$ 4%
Total-Parks & Comm Srvcs 2,174,024$ 2,390,776$ 2,390,776$ 2,526,844$ 136,068$ 6%
Street Maintenance 1,253,036$ 1,538,892$ 1,538,892$ 1,593,843$ 54,951$ 4%
Animal Control 263,362$ 296,945$ 296,945$ 296,019$ (926)$ (0%)
City Engineer 60,129$ 85,871$ 85,871$ 107,537$ 21,666$ 25%
Total - Public Works 1,576,526$ 1,921,708$ 1,921,708$ 1,997,399$ 75,691$ 4%
Legal Services 104,999$ 130,000$ 130,000$ 130,000$ -$ 0%
Non-Departmental 3,978,604$ 4,400,515$ 4,653,070$ 4,751,498$ 350,983$ 8%
Betterment 17,908$ 29,000$ 29,000$ 29,000$ -$ 0%
Total - Non-Depart. 4,101,511$ 4,559,515$ 4,812,070$ 4,910,498$ 350,983$ 8%
Total Operating Expenses 33,166,242$ 35,724,258$ 35,976,813$ 37,349,074$ 1,624,816$ 5%
Capital Expenses 1,239,192$ 2,871,610$ 1,901,489$ 2,411,193$ (460,417)$ (16%)
Total Expenses 34,405,434$ 38,595,868$ 37,878,302$ 39,760,267$ 1,164,399$ 3%
City Admin
2%
Police
33%
Fire
24%
Development
2%
Non-Depart
12%
Admin Srvcs
6%
Finance
4%
Public Works
5%
PACS
6%
Capital
6%FY15-16
67
City Administration
General Fund
97.6%
City Council
0.1%City Manager's Office
1.3%
City Secretary's Office
0.9%
Communications /
Marketing
0.1%
Budget Appropriation
Location & Hours of Operation:
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: To provide our citizens the most efficient services
possible that protect and enhance quality of life, through
planning and visionary leadership.
Accomplishments FY2014‐15:
Maintained a solid financial position including lowering the
property tax rate.
Continued Community Powered Revitalization Program
(CPR) with Tarrant County, local churches, and Hurst and
Bedford to rehabilitate homes in HEB.
Held citywide Town Hall meetings.
Coordinated Board & Commission Appreciation event.
Maintained document imaging system for City's legislative
records.
Completed updates to the Code of Ordinances.
Responded to all open records requests within State statute
requirements.
Worked with the rapidly changing face of media on Euless
events and issues.
Provided resources for citizens, staff and media to learn
more about City issues and services.
Objectives for FY2015‐16:
Providing quality service at the current levels while
maintaining the City’s tax rate.
Work with developers on major tracts of undeveloped land
as well as emphasis on redevelopment.
Maintain solid financial position while maintaining services
to citizens.
Provide communication forums with Euless citizens,
promoting an open environment between the City and the
community we serve.
Provide emphasis on safety in the community through
quality police and fire services.
Maintain a stable, conservative tax rate that allows for
financial security.
Promote economic development efforts within Euless.
Enhance opportunities to utilize reclaimed water and other
green initiatives such as natural gas.
Continue to enhance City amenities in accordance with long‐
term capital plan and Parks Master Plan.
Maintain the records and minutes of all boards and
commissions.
Conduct general election.
Process public information requests according to State
statutes.
Evaluate and implement solutions to efficiently track and
respond to request from the public.
Create new avenues of promotion for water conservation
and reclaimed water education.
Issues / Trends:
Economic conditions have improved somewhat, but the City
still faces budgetary challenges. City personnel and service
to citizens remain a top priority.
With changing laws, staff training is critical to ensure
compliance with state statutes.
Expand communication method to citizens by utilizing new
trends in technology.
68
City Administration
51,750
53,780 54,050
50,000
52,000
54,000
56,000
FY2014 FY2015 FY2016
Population
2,859 3,050 3,153
2,600
2,800
3,000
3,200
FY2014 FY2015 FY2016MillionsProperty Tax Base
Expenditures by Division:
Division Services:
City Council ‐ The Mayor and City Council, as the legislative branch of city government, are responsible for establishing policy by
adopting ordinances (local laws) and resolutions (statements of official policy) for the city government to be implemented by the City
Manager through the administrative staff.
City Manager’s Office – To enhance the City's tradition of professional city management, ensuring the effective use of the City's
resources. To provide support and coordination of legislative and administrative activities. To facilitate the development of priorities
and goals for the City departments. To serve as a link between the City Council and Staff and to see that all policies of the City are
executed. The City Manager is the chief administrative officer for the City of Euless. The City manager and staff are responsible for
the preparation, recommendation, and execution of the policies to aid in the efficient delivery of services to the citizens.
City Secretary’s Office ‐ The City Secretary's Office is committed to providing support services to the citizens, the City Council members,
and the City staff in a cost effective and efficient manner. The City Secretary serves at the discretion of the City Council and is
responsible for the City Council meeting minutes and other official records such as ordinances, resolutions, contracts, deeds, liens,
etc. The City Secretary serves as the chief election official conducting all City elections, as the Records Management Officer
administering the Local Government Records Act, and as the coordinator of the Board and Commission appointments.
Communications/Marketing ‐ The Communications/Marketing office is the citizen, staff and media link to Euless city government
enabling each to access information, understand local and regional issues and improve community relations through means of
communication, including cable programming, website, digital and print newsletters, special publications, media relations, special
events, crisis communication and other proactive marketing efforts.
Personnel by Division:
Services Levels:
Maintain G.O. and W& WW Revenue Bond Ratings at or above Aa2/AA (AA+)
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
City Council 28,261$ 40,875$ 40,875$ 40,875$ -$ 0%
City Administration 503,494$ 552,755$ 552,755$ 541,930$ (10,825)$ (2%)
City Secretary 316,171$ 352,477$ 352,477$ 371,870$ 19,393$ 6%
Communications/Marketing 10,664$ 23,475$ 23,475$ 23,475$ -$ 0%
Total - City Administration 858,591$ 969,582$ 969,582$ 978,150$ 8,568$ 1%
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50
CITY SECRETARY 3.50 3.50 3.50 3.50
Total City Administration 7.00 7.00 7.00 7.00
69
Finance Department
General Fund
98.3%
Finance / Budget
0.6%
Accounting
0.9%
Purchasing
0.2%
Budget Appropriation
Location & Hours of Operation:
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: To providing accurate and timely financial data to
management, council, and stakeholders to facilitate the
decision making process and regulatory compliance.
Accomplishments FY2014‐15:
Received Distinguished Budget Award and Certification of
Achievement for Excellence in Financial Reporting from the
Government Finance Officers Association of the United
States and Canada (GFOA).
Worked with financial advisors to prepare and issue
continuing disclosure documents and perform arbitrage
rebate calculations on all applicable bond issues.
Earned a market‐based return on the City's investment
portfolio while ensuring compliance with remaining
investment objectives.
Continued to streamline the preparation of budget
schedules by utilizing computer system downloads to
populate data forms.
Continued to refine external audit process by updating and
utilizing year‐end closing and work paper preparation
checklists and assignments.
Received the Leadership Circle Platinum Award from the
State Comptroller's Office for transparency.
Held four online auctions.
Continued to expand the procurement card program with
JPMorgan bank.
Purchasing has established new annual contracts for
various services and supplies to ensure the best value to
the City.
The City has started using a vendor that distributes
construction documents online which results in lower costs
and increased bidder activity.
Objectives for FY2015‐16:
Receive Distinguished Budget Award and Certification of
Achievement for Excellence in Financial Reporting from
GFOA.
Monitor market conditions and determine feasibility of
potential debt refunding or debt issuance.
Optimize return on investment while attaining remaining
investment objectives in accordance with established
policies.
Monitor advances in and leverage of new technology to
automate processes, streamline procedures, and increase
efficiency.
Continue work on document imaging and workflow process
project.
Receive the Leadership Circle Platinum Award from the
State Comptroller's Office for transparency.
Continue to identify additional commodities and services
that could be placed on an annual agreement with the
intent of obtaining lower prices through economies of
scale.
Present various training opportunities for staff.
Issues / Trends:
• Explore new revenue opportunities, monitor City‐wide
expenditures/expenses, maintain current service levels, and
remain competitive in the labor market while working within
budgetary constraints and maintaining a stable tax rate.
• To continue to provide quality services and achieve
operational efficiencies while working within budgetary
constraints.
• To utilize technology to streamline operations to
accomplish more with less.
• To attract and retain knowledgeable, professional
personnel and provide development opportunities for
existing team members.
70
Finance Department
Expenditures by Division:
Division Services:
Finance / Budget ‐ To establish, monitor, and update the City's fiscal policies to ensure they are both responsive in the current
environment and fiscally responsible. Administration performs timely and thorough analysis of new pronouncements and legislation
to identify applicability, implementation options, and compliance.
Accounting – The Accounting Division is responsible for planning, collecting, recording, summarizing, and reporting the results of all
financial transactions of the City in a timely manner and in accordance with generally accepted accounting principles; as well as
ensuring compliance with applicable local, state and federal statutes, bond covenants, grant contracts, and management policies.
Purchasing ‐ To conduct all purchases in accordance with state laws. To foster an understanding and appreciation of a sound
purchasing policy and procedures throughout all departments of the City is the highest priority. Responsible for obtaining the lowest
possible price and best value consistent with delivery terms. To maintain continuity of supply to support ongoing services,
operations, and construction services. Responsible for advising the user departments of any unusual delays in delivery schedules,
and to maintain sufficient quantities of inventoried supplies for the benefit of all City departments.
Personnel by Division:
Services Levels:
GFOA Distinguished Budget Award Unmodified Audit Opinion
State Comptroller Leadership Circle Platinum Award Collateral Compliance
GFOA Certification of Achievement for Excellence in Financial Reporting
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Finance/Budget 215,284$ 232,304$ 232,304$ 243,771$ 11,467$ 5%
Accounting 221,572$ 321,144$ 321,144$ 350,198$ 29,054$ 9%
Purchasing 79,818$ 91,643$ 91,643$ 86,934$ (4,709)$ (5%)
Total - Finance 516,674$ 645,091$ 645,091$ 680,903$ 35,812$ 6%
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
FINANCE/BUDGET 2.00 2.00 2.00 2.00
ACCOUNTING 2.50 3.50 2.50 3.50
PURCHASING 1.00 1.00 1.00 1.00
Total Finance Department 5.50 6.50 5.50 6.50
71
Municipal Court
General Fund
98%
Municipal Court
2%
Budget Appropriation
Location & Hours of Operation:
1102 W Euless Blvd.
Mon‐Wed & Fri, 8 a.m. – 5 p.m.
Thursday, 8 a.m. – 6 p.m.
Mission: Euless Municipal Court shall serve as an unbiased
entity for the adjudication of Class C cases filed. The court
and its officers are dedicated to the principles of fair and
impartial justice administered with respect and equality.
Accomplishments FY2014‐15:
Development and implementation of processes to
maximize the Document Management system for
Municipal Court.
Victims Impact Panel hosted by Euless Municipal Court and
Juvenile Case Manager, sponsored and presented by
MADD.
Continued to manage all cases filed in a timely manner.
Offered Community Service Program.
Objectives for FY2015‐16:
Continue to explore and improve processes by maximizing
current software available through technology.
Maintain performance level of 100% citations entered into
the court system within 3 days of filing date and all
warrants issued within 30 days from the date they become
eligible for issuance.
Remain current with the changes in State law.
Issues / Trends:
Implementation of new legislative orders.
Expenditures by Division:
Division Services:
Municipal Court ‐ Provides administrative and clerical support for municipal court proceedings including, the collection of fines, fees
and state costs, filing citations and complaints, court scheduling, issuing, tracking and clearing warrants, updating and maintaining
court records, and reporting collections, convictions and statistical data to appropriate state agencies.
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Municipal Court 684,997$ 712,871$ 712,871$ 726,114$ 13,243$ 2%
Total - Court 684,997$ 712,871$ 712,871$ 726,114$ 13,243$ 2%
72
Municipal Court
Personnel by Division:
Services Levels:
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
COURTS 7.75 7.75 7.75 7.75
Total Courts 7.75 7.75 7.75 7.75
32,192
31,172
28,885
27,000
28,000
29,000
30,000
31,000
32,000
33,000
FY2013 FY2014 FY2015
Cases Filed
15,728 15,235
13,601
12,500
13,000
13,500
14,000
14,500
15,000
15,500
16,000
FY2013 FY2014 FY2015
Arrest Warrants Issued
73
Police Department
Location & Hours of Operation:
Administration, Code, Technological Support, Property &
Evidence, Records
1102 W Euless Blvd.
Mon‐Fri, 8 a.m. – 5 p.m.
Criminal Investigations
1102 W Euless Blvd.
Mon‐Fri, 8 a.m. – 6 p.m.
Communications, Detention, Emergency Management, Patrol
1102 W Euless Blvd.
24/7
Mission: To provide the citizens of Euless professional,
efficient police services including, but not limited to,
enforcement of Federal, State, and Local Laws; investigation of
criminal offenses; crime prevention; prevention and
investigation of traffic accidents; order maintenance; and
community social services. Citizens' trust and confidence in
their police department is of central concern. This is addressed
by insistence upon the maintenance of a high degree of
integrity and professionalism among all police employees.
Accomplishments FY2014‐15:
Continued improvement on Citizens Police Academy.
Introduced new community programs for children and
citizens.
Reduced crime trends.
Met and exceeded TCLEOSE training standards.
Improved/upgraded department equipment with Federal
grant funds.
Re‐certified all department employees in CPR and AED use.
Increased crime watch and burglary prevention methods for
business and residential communities.
Detention Center & Staff received a perfect ICE annual
inspection report.
Expanded Amateur Radio operations and communications
capabilities.
Began installation process of lightning alert service for
outdoor venues.
Processed almost 30,000 emergency 9‐1‐1 calls and over
53,000 non‐emergency calls in the Communication Center.
Reduced processing/dispatch time for Fire/EMS calls by 9
seconds per call, to 49 seconds.
Reduced processing/dispatching times for Police Priority 1
emergency calls to 1:12 minutes.
Objectives for FY2015‐16:
Improve/upgrade department equipment with Federal
grant funds.
Continue Cadet Program, targeting young people 17‐23
years of age to develop future quality police employees.
Increase clearance and stolen property recovery rates.
Expand and improve Citizens Police Academy.
Evaluate and improve the system of processing the
disposition of adjudicated property.
Complete adoption process of Tarrant County HAZMAP
plan.
Decrease the number of residential, commercial, and
vehicular burglaries.
Continue to decrease dispatch times to: under <1:00 minute
for Police P‐1 CFS and to <45 seconds for Fire and EMS.
Issues / Trends:
Succession Planning
Technological Upgrades
Growing demands by Federal, State, and local Emergency
Planners.
General Fund
75.2%
Emergency
Management
0.1%
Code Compliance
3.1%
Administration
1.9%
Patrol
9.7%
CID
3.1%
Service
3.9%Detention
3.0%
Budget Appropriation
74
Police Department
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
PD CODE 14.00 14.75 14.75 15.00
PD ADMINISTRATION 4.00 5.75 5.75 6.00
PD PATROL 42.00 41.00 41.00 42.00
PD INVESTIGATION 15.00 13.50 13.50 13.00
PD SERVICE 22.00 22.00 22.00 22.00
PD DETENTION 18.00 18.00 18.00 18.00
Total Police Department 115.00 115.00 115.00 116.00
Expenditures by Division:
*(1) Budget FY15 amended to exclude $12,000 reported in Non‐departmental Capital. (2) Budget FY15 amended to exclude $50,000 reported in Non‐departmental Capital.
Division Services:
Emergency Management ‐ To identify, prepare for, respond to and recover from any manmade or naturally occurring disaster that
may strike the City of Euless.
Code Compliance ‐ To provide the Citizens of Euless a safe, healthy, prosperous community in which to live.
Administration – To provide the citizens of Euless professional, efficient police services.
Patrol ‐ To aggressively and intelligently provide the most effective service possible, in partnership with the community, to improve
the quality of life for all of the citizens of Euless.
Criminal Investigations (CID) – To investigate alleged and suspected criminal activity reported to the Department. Personnel conduct
follow‐up investigations on criminal offenses, interview victims and witnesses, interrogate suspects, perform crime scene processing
and evidence recovery, execute search and arrest warrants, prepare criminal cases for prosecution and provide courtroom testimony.
Service – To provide twenty four hour emergency communications, including 911, the processing and storage of all police records,
technical support and assistance for information management, and instruction to the citizens police academy and other local groups.
Detention ‐ To provide safe, secure and sanitary environment for persons being held in the detention facility.
Personnel by Division:
Services Levels:
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Emergency Management 29,387$ 50,775$ 50,775$ 50,775$ -$ 0%
Police Code Compliance 1,415,752$ 1,581,518$ 1,581,518$ 1,648,960$ 67,442$ 4%
Police Administration (1)684,577$ 819,734$ 819,734$ 1,000,110$ 180,376$ 22%
Police Patrol (2)4,657,085$ 4,881,511$ 4,881,511$ 5,118,244$ 236,733$ 5%
Police CID 1,740,664$ 1,621,319$ 1,621,319$ 1,633,063$ 11,744$ 1%
Police Service 1,897,692$ 2,023,770$ 2,023,770$ 2,072,180$ 48,410$ 2%
Police Detention 1,436,480$ 1,537,385$ 1,537,385$ 1,600,720$ 63,335$ 4%
Total-Police 11,861,637$ 12,516,012$ 12,516,012$ 13,124,052$ 608,040$ 5%
136,038
140,749
134,065
130,000
132,000
134,000
136,000
138,000
140,000
142,000
FY2013 FY2014 FY2015
Total Service Calls
7,511
7,858
8,603
6,500
7,000
7,500
8,000
8,500
9,000
FY2013 FY2014 FY2015
Total Arrests
75
Fire Department
General Fund
81%
Fire Marshal / Education
1%Administration
1%
EMS / Suppression
17%
Budget Appropriation
Location & Hours of Operation:
Administration, 201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Fire Station 1
201 E Ash Ln.
24/7
Fire Station 2
1515 Westpark Way
24/7
Fire Station 3
202 S Main St.
24/7
Mission: To effectively and efficiently fulfill the obligation
of delivering, at the highest level of competency possible, fire
suppression, rescue, emergency medical care, fire
prevention/inspection, fire safety education, fire
investigation hazardous material response and other services
to the citizens or visitors of Euless.
Accomplishments FY2014‐15:
Achieved 100% compliance with Texas Commission on Fire
Protection on the annual department inspection.
Took delivery of new Pierce Pumper and ordered an
additional Pierce Pumper.
Increased involvement in county and regional organizations
such as NEFDA, Tarrant County Fire Chiefs and Texas Fire
Chiefs Association.
Squad 55 staffed near 65‐75%.
Completed three year heart monitor replacement program.
Placed new air monitoring equipment in service.
Checked over 4,000 smoke detectors in occupied and
vacant apartments.
Lead the Community Emergency Response Team (CERT)
program alongside the Citizens Fire Academy (CFA)
program.
Objectives for FY2015‐16:
Continue to evaluate all areas of fire department
operations to determine optimal efficiency and fire service
delivery.
Complete minor remodel of Fire Station #2.
Evaluate and monitor city population growth and
development to ensure that the fire department service
levels are maintained.
Continue to seek grants and pursue new ways to reduce
costs to citizens.
Complete Urban Area Security Initiative (UASI) grant for
swift water and technical rescue equipment.
Evaluate the 2015 International codes (Fire, Building, etc.)
and prepare for adoption.
Expand the Community Emergency Response Team (CERT)
program to better include the CERT graduates in a formal
refresher training and preparation exercises for community
readiness.
Issues / Trends:
Prepare specifications for new Quint.
Seek a federal grant to aid in staffing costs of Squad 55.
Prepare for growth and development of the City by
analyzing and evaluating the potential demand on the fire
department and resource deployment.
Evaluate the 2015 International codes and prepare for
adoption.
Training demands due to the required certifications.
76
Fire Department
Expenditures by Division:
*(1) Budget FY15 amended to exclude $87,487 reported under Non‐departmental Capital.
Division Services:
Fire Marshal / Education ‐ To maintain fire prevention, fire inspection, fire investigation and fire education programs in the
community.
Administration – Responsible for the personnel management, budget, payroll, research and development, records management,
public education and oversight of the department.
EMS/Suppression ‐ To effectively deliver hazard emergency mitigation and emergency medical service to those who call within the
response area. These services are delivered from three stations located strategically throughout the City for optimum response.
Services are targeted to preserve life and protect property. This may range from public education to fire extinguishment to life
safety.
Personnel by Division:
Services Levels:
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Fire Marshal/Education 546,860$ 570,860$ 570,860$ 561,000$ (9,860)$ (2%)
Fire Administration 482,016$ 498,143$ 498,143$ 514,693$ 16,550$ 3%
EMS/Suppression (1)7,521,386$ 7,952,330$ 7,952,330$ 8,281,245$ 328,915$ 4%
Total-Fire 8,550,262$ 9,021,333$ 9,021,333$ 9,356,938$ 335,605$ 4%
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
FIRE MARSHAL 4.00 4.00 4.00 4.00
FD ADMINISTRATION 4.00 4.00 4.00 4.00
FD PARAMEDIC 64.00 64.00 64.00 64.00
Total Fire Department 72.00 72.00 72.00 72.00
4005
4237
4431
291
270
255
FY2013 FY2014 FY2015
Alarms
In‐City Mutual Aid
1893 1670 1440
128
106
106
242
296
367
FY2013 FY2014 FY2015
Fire Marshal Activities
Fire / Bldg. Plans Received
DRC/Construction Meetings
Inspections
77
Administrative Services Department
General Fund
94%
Information Services
1%Personnel
1%
Facility Maintenance
2%
Library
2%
Budget Appropriation
Locations & Hours of Operation:
Information Services, Personnel
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Facility Maintenance
1314 Royal Parkway
Mon‐Fri, 7 a.m. – 5 p.m.
Library
201 N Ector Dr.
Mon, Tues, Thurs 10 a.m. – 9 p.m.; Wednesday 10 a.m. – 6
p.m.; Fri & Sat 10 a.m. – 5 p.m.; Sun 1 – 5 p.m.
Mission: To maintain and improve the quality of living for
residents and organizational efficiency by managing various
activities of the City.
Accomplishments FY2014‐15:
Completed fiber optic connectivity between remote park
facilities and Texas Star.
Began design and implementation of a protected,
dedicated network for processing credit card transactions.
Began design and implementation of LaserFiche document
imaging in the Finance department.
Began network redesign for sensitive information
segmentation and security.
Assisted Fire and Police Departments with promotional
testing.
Coordinated new employee orientation sessions to
promote employee assimilation.
Streamlined and automated processes where possible to
increase efficiencies.
Implementation of iPad handheld devices for facility field
staff to allow access to the work order system in the field.
Implementation of ADA/TAS recommendations for city
facilities.
Upgraded public computers and Wi‐Fi service to provide a
better experience for patrons.
Created "The Bubble" space and successfully increased
teen library use.
Introduced an iPad Learning Station for preschoolers and
their parents to strengthen technology literacy skills.
Objectives for FY2015‐16:
Move City server hardware to a virtual environment.
Centralize backup systems and implement redundancy and
fail‐over systems for critical applications.
Enhance training programs.
Begin conversion of HPS/MH/Incandescent/Fluorescent
lights to LED fixtures or bulb replacement kits.
Establish a program for the "Greening" of our city facilities.
Complete inspection, assessment, and maintenance
program plan for roof systems.
Introduce a new format, streaming media, so that patrons
may check out movies and music digitally on their mobile
devices.
Utilize collection data analytics to ensure that the library
acquisitions process is as efficient as possible.
Issues / Trends:
Keeping up to date on technological needs of City staff and
the citizens.
78
Administrative Services Department
Expenditures by Division:
Division Services:
Information Services ‐ To provide timely and competent computer services to City departments. Provide in‐house support for both
software and hardware, and to assist other departments in systems selection, implementation, and operation.
Personnel –Recruitment, hiring, orientation, compensation, benefit administration, safety and risk management and
communications. Ensures compliance with mandates established by the City of Euless, State of Texas, and United States
Government.
Facility Maintenance ‐ To provide the citizens of Euless and city staff with safe and accessible facilities. To maintain the city's
investment in facility structures both interior and exterior, building control equipment, interior environmental controls, security
systems, and lighting control devices.
Library ‐ To serve the continuing informational, educational, cultural and leisure needs of residents of all ages. To provide the
community with the best possible materials in various formats. To promote the joy of reading and learning.
Personnel by Division:
Services Levels:
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Information Services 322,925$ 343,371$ 343,371$ 310,821$ (32,550)$ (9%)
Personnel 368,073$ 408,432$ 408,432$ 408,839$ 407$ 0%
Facility Maintenance 908,101$ 907,210$ 907,210$ 939,466$ 32,256$ 4%
Library 670,355$ 709,266$ 709,266$ 728,164$ 18,898$ 3%
Total - Administrative Services 2,269,454$ 2,368,279$ 2,368,279$ 2,387,290$ 19,011$ 1%
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
INFORMATION SERVICES 1.00 1.00 1.00 1.00
PERSONNEL 3.50 3.50 3.50 3.50
FACILITY MAINTENANCE 3.00 3.00 3.00 3.00
LIBRARY 9.00 9.00 9.00 9.00
Total Administrative Services 16.50 16.50 16.50 16.50
111,312
106,783
98,596
90,000
95,000
100,000
105,000
110,000
115,000
FY2013 FY2014 FY2015
Library Holdings
557
543
571
520
530
540
550
560
570
580
FY2013 FY2014 FY2015ThousandsLibrary Items Circulated
79
Planning & Development Department
General Fund
98%
Planning &
Development
1%
Inspection Services
1%
Budget Appropriation
Location & Hours of Operation:
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: Planning and Development is primarily
responsible for monitoring the City's property development
through the land use plan. The department reviews site plans
for proposed projects, issues building permits, processes
zoning variance requests and continually assesses the City's
land use plan for future development and redevelopment of
the city.
Accomplishments FY2014‐15:
Facilitated over 60 residential and commercial cases
through the Development Services Group, Planning and
Zoning Commission, and City Council process, affecting 250
acres of property.
Completed revisions to the Unified Development Code.
Facilitated various projects within the Glade Parks and
Riverwalk Planned Developments.
Worked with 26 business/property owners impacted by the
Airport Freeway Segment 2E.
Objectives for FY2015‐16:
Evaluate and recommend potential updating of the Unified
Development Code; parking standards; landscaping and
screening, permitted use table, handling of outdated CUD
districts, and document reorganization.
Effectively administer the redevelopment process
associated with the Midtown project.
Effectively coordinate and administer programs/projects
associated with redevelopment efforts throughout the City,
with specific emphasis on the Tarrant County CDBG and
Home Programs.
Perform all inspections within 24 hours of request.
Provide comments on all plans reviewed within 10 business
days of submittal.
Provide weekly in‐house training and formal training as
needed for inspection staff.
Provide additional on‐line services, applications and
information.
Complete verification of State credentials as required by
new state law.
Implement electronic reporting of inspections in the field
to provide improved customer service and reduce staff
time.
Issues / Trends:
Construction activity will continue with several residential
and commercial developments.
The improved economy has created the most favorable
development climate in over a decade. As projects become
a reality, several hundreds of thousands of square feet of
commercial/retail space will be under construction over
the next few years. This would create challenges for our
current staff to meet all of the work load demands created
to get the projects through the development process,
complete plan review, and construction inspections.
There are 638 new single‐family residential lots platted
within 12 developments, which will increase our workload
dramatically.
An increase in plans reviews, permitting, and inspections
are anticipated with various commercial construction.
Therefore, the average workload throughout the
department will increase.
80
Planning & Development Department
Expenditures by Division:
Division Services:
Planning & Development ‐ To guide the growth and redevelopment of the City, in a well‐planned and sustainable manner, whereby
enhancing the quality of life for residents while encouraging future economic development. To assist the City Council and Planning
and Zoning Commission in the preparation of long and short range plans; to help guide the City’s future physical development; and
to assist in the planning, preparation, maintenance, coordination and enforcement of land development policies, regulations, and
guidelines. Coordinate the activities of and prepare agendas, packets and minutes for a variety of Boards and Commissions. Assist
developers and citizens with applications for various development activities.
Inspection Services – To evaluate, recommend and enforce minimum standards to safeguard life or limb, health, property and public
welfare by regulating and controlling the design, construction, quality of materials used and occupancy, location and maintenance of
all buildings and structures within the City of Euless and certain equipment specifically regulated. To regulate thorough plan reviews
and field inspections, the initial construction, subsequent remodeling, and occupancy of all buildings and structures within in the City
of Euless.
Personnel by Division:
Services Levels:
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Planning & Development 263,811$ 291,732$ 291,732$ 307,665$ 15,933$ 5%
Inspection Services 308,754$ 327,359$ 327,359$ 353,221$ 25,862$ 8%
Total-Development 572,565$ 619,091$ 619,091$ 660,886$ 41,795$ 7%
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
PLANNING 2.50 2.50 2.50 2.50
INSPECTIONS SERVICES 4.00 4.00 4.00 4.00
Total Planning & Development 6.50 6.50 6.50 6.50
56
161 150
‐
50
100
150
200
FY2013 FY2014 FY2015
Certificates of Occupancy
Issued
2,660
3,820
7,078
‐
1,000
2,000
3,000
4,000
5,000
6,000
7,000
8,000
FY2013 FY2014 FY2015
Inspections
81
Parks & Community Services Department
General Fund
93.6%
Recreation
1.7%
Parks
3.4%
Aquatics
0.4%
Senior Center
0.7%
Recreation Admin.
0.2%
Budget Appropriation
Locations & Hours of Operation:
Administration
1314 Royal Parkway
Mon‐Fri, 8 a.m. – 5 p.m.
Parks Department
1997 S Pipeline Rd.
Mon‐Fri, 7 a.m. – 3:30 p.m.
Simmons Center
508 Simmons Dr.
Available for rent, 9 a.m. – 11 p.m.
Euless Family Life Center
300 W Midway Dr.
Mon‐Thurs, 5:30 a.m. – 9 p.m.; Fri, 5:30 a.m. – 8 p.m.; Sat, 8
a.m. – 6 p.m.; Sun, noon – 6 p.m.
Senior Center
Mon‐Wed & Fri, 6:30 a.m. – 4 p.m.; Thurs, 6:30 a.m. – 9 p.m.
Natatorium
Mon‐Fri 8 a.m. – 8:30 p.m.; Sat, 9 a.m. – 3 p.m.;
Sun noon – 3 p.m.
Aquatics Center
Seasonal Hours
Splash Island
600 S Main St.
Seasonal Hours
Wilshire Pool
201 Sierra Dr.
Seasonal Hours
Mission: To provide direction, leadership and support to
the Parks and Leisure Services Board, Historical Preservation
Committee, and the Economic Development Corporation by
promoting the benefits of parks and recreation to the
community through programming, planning, preservation
and professional staff development.
Accomplishments FY2014‐15:
• Volunteers for programs and activities increased 9.6%.
• Youth class registration increased 40%
• Replaced dumbbells and eight treadmills in the Fitness
Center. Added two interactive Cyber Cycles.
• Aquatic Park attendance increased 3%.
• Grew and planted over 25,000 seasonal plants, shrubs, and
perennials for citywide landscaping.
• Ten lifeguards became certified Lifeguard Instructors.
• Senior Center developed an in‐house, daily senior lunch
program and installed a security camera in the facility.
• Secured tenants for Dr Pepper StarCenter and increased
programs offered at the facility as part of the partnership.
Objectives for FY2015‐16:
• Develop internal and external communications plan for
employees and customers to ensure information
distributed is useful, on‐time and effective.
• Develop a marketing and advertising plan for special events
and programs.
• Develop new recreation programs and enhance current
offerings for citizens.
• Continue to improve irrigation technology to reduce water
usage at City parks and facilities.
• Continue to work towards achieving the overall vision,
goals and objectives as detailed in the Parks Master Plan.
• Look for unique and creative opportunities to update
existing facilities in order to expand program offerings and
meet the needs of the growing population.
Issues / Trends:
• Aging equipment of the Fitness Center.
• Policy revisions due to the Affordable Healthcare Act
affecting part‐time/seasonal employee hours.
• Ability to provide additional rental/meeting room space for
citizens.
• Parks are aging and assessments need to be made to
determine parks usage to provide the best experience.
• Landscapes continue to require additional maintenance
and materials to meet standards.
82
Parks & Community Services Department
31000
32000
33000
34000
35000
36000
FY2013 FY2014 FY2015
Senior Center Attendance
0
20000
40000
60000
80000
FY2013 FY2014 FY2015
Aquatic Attendance
Aquatics Center Wilshire Pool
South Euless Pool Natatorium
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
RECREATION 6.50 6.50 6.50 6.50
PARKS 12.00 11.00 11.00 11.00
SENIOR CENTER 2.00 2.00 2.00 2.00
PROGRAMS & SPECIAL EVENTS 0.00 0.00 0.00 0.00
RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00
Total Community Services 21.50 20.50 20.50 20.50
Expenditures by Division:
Division Services:
Recreation - Encourages a healthy and positive lifestyle through exemplary fitness and recreational programs.
Parks - Provides safe and aesthetically pleasing parks, amenities and leisure opportunities thereby contributing to a wholesome
lifestyle.
Aquatics - Promotes recreation and leisure opportunities for citizens of all ages and skill levels and enhances the quality of life of the
community.
Senior Center – Furnishes a friendly environment for seniors to stimulate their minds, strengthen their bodies and engage in
community.
Recreation Admin. – Provides direction, leadership and support to the Parks and Leisure Services Board, Historical Preservation
Committee, and the Economic Development Corporation. Promotes the benefits of parks and recreation to the community through
programs, planning, preservation and professional staff development.
Personnel by Division:
Services Levels:
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Recreation 595,802$ 656,474$ 656,474$ 665,687$ 9,213$ 1%
Parks 1,211,188$ 1,301,269$ 1,301,269$ 1,359,322$ 58,053$ 4%
Swimming Pools 89,329$ 132,500$ 132,500$ 159,460$ 26,960$ 20%
Senior Center 219,707$ 232,147$ 232,147$ 271,034$ 38,887$ 17%
Recreation Admin.57,998$ 68,386$ 68,386$ 71,341$ 2,955$ 4%
Total-Parks & Comm Srvcs 2,174,024$ 2,390,776$ 2,390,776$ 2,526,844$ 136,068$ 6%
83
Public Works Department
Locations & Hours of Operation:
Streets
1513 Westpark Way
Mon‐Fri, 8 a.m. – 5 p.m. and on‐call 24/7
Animal Control
1517 Westpark Way
Mon, Tues, Thurs, Fri, 7 a.m. – 4 p.m.
Wed, 7 a.m. – 6 p.m.
Sat, 9 a.m. – 2 p.m.
On‐call 24/7
Engineering
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: To maintain and improve the quality of living for
residents by managing the maintenance of streets, sewer and
water services.
Accomplishments FY2014‐15:
Continued street overlay.
Performed crack sealing to extend life of City streets and
pothole repair.
Replaced failing curb and gutter and made sidewalk repairs.
Participated in Trinity GAP Rescue sponsored events.
Provided continuing education for staff.
39th & 40th Year CDBG ADA Ramp replacement projects
completed.
Completed construction of Cullum Dr. from SH 10 to E Huitt
Ln., Rio Grande Blvd. to Cheek‐Sparger Rd., and Brazos Blvd.
from Red River to SH 121.
City Hall Complex ADA modifications completed.
Objectives for FY2015‐16:
Use private vendors to supplement City forces.
Continue to concentrate on deteriorating streets.
Concentrate on preventative maintenance.
Implement 2016 asphalt overlay plan.
Implement 2016 ADA plan.
Provide continuing education for staff.
Encourage adoption from the shelter through Euless
publications, web site and participation at Trinity GAP
Rescue events.
Complete construction of 41st Year CDBG project.
Issues / Trends:
Increase of streets reaching the end of their useful life with
many requiring extensive curb and gutter repairs and ADA
ramp upgrades.
Increased price of petroleum based products including
asphalt.
Utilize contract labor when more efficient.
Locating suitable adoption homes for animals.
Increased wildlife in residential neighborhoods.
Construction unit bid prices show a slow inflationary trend.
General Fund
97.7%Steets
0.1%
Animal Control
1.3%
Engineering
0.9%
Budget Appropriation
84
Public Works Department
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
STREET MAINTENANCE 8.00 9.50 9.50 9.50
ANIMAL CONTROL 3.00 3.00 3.00 3.00
CITY ENGINEER 0.50 0.50 0.50 0.50
Total Public Works 11.50 13.00 13.00 13.00
Expenditures by Division:
*(1) Budget FY15 amended to exclude $25,000 reported under Non‐departmental Capital.
Division Services:
Street Maintenance – Maintains safe driving conditions and prolong the material life of City streets through aggressive preventative
maintenance. Performs curb, gutter, street and sidewalk repairs, installation and replacement of street and traffic control signs, right‐
of‐way maintenance, and drainage maintenance.
Animal Control – Provides animal control services to protect the health, safety and welfare of both people and animals efficiently and
professionally. Enforces City ordinances and regulations concerning pets and other animals. Provides public outreach to citizens and
businesses through public education, training in schools, and community organizations.
Engineering ‐ Provides a safe and efficient street and thoroughfare network which includes proper functioning of all traffic signals,
signs, and installation of street lights throughout the City. Inspects all Public Works construction within the City and reviews
development plans and studies for regulation compliance, engineering design, safety, and health concerns. Conducts acquisition of
properties, right‐of‐way and easements and verifies legal documents.
Personnel by Division:
Services Levels:
39th and 40th Year CDBG Infrastructure Improvements
Cullum Drive Improvements Completed
Brazos Blvd/Rio Grande Completed
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Street Maintenance 1,253,036$ 1,538,892$ 1,538,892$ 1,593,843$ 54,951$ 4%
Animal Control (1)263,362$ 296,945$ 296,945$ 296,019$ (926)$ (0%)
City Engineer 60,129$ 85,871$ 85,871$ 107,537$ 21,666$ 25%
Total - Public Works 1,576,526$ 1,921,708$ 1,921,708$ 1,997,399$ 75,691$ 4%
1,243,925
721,557
1,022,095
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000
FY2013 FY2014 FY2015
Square Feet of Street Maintenance
85
Non‐Departmental
Location & Hours of Operation:
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: To define the costs in the budget that may not be
specifically identifiable to any operational budget.
Accomplishments FY2014‐15:
Provided funding for the continuation of infrastructure
maintenance which includes the street overlay and
sidewalk programs.
Provided funding for the continuation of the computer
hardware/software replacement program.
Provided funding for the street lighting program and traffic
signal replacement program which will enhance the safety
of the City.
Objectives for FY2015‐16:
Provide funding for infrastructure improvements.
Provide funding for one‐time capital purchases.
Provide funding for computer and equipment replacements
in order to maximize productivity.
Provide funding for energy conservation measures which
ultimately results in savings in utility costs.
Issues / Trends:
Balancing rising cost of infrastructure and equipment
purchases with available funds.
Identifying resources to cash flow capital purchases.
Expenditures by Division:
(1) Budget FY15 amended to exclude $2,697,123 reported as Capital Expense.
(2) Budget FY15 amended to include $2,871,610 Capital Expenses on separate line. Includes $2,697,123 Non‐departmental, $12,000
from Police Administration, $50,000 from Police Patrol; $87,487 Fire Suppression; and $25,000 Public Works Animal Control.
General Fund
85%
Non‐Departmental
10%
Capital
5%
Budget Appropriation
Proposed FY15 Budget to
General Fund Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Legal Services 104,999$ 130,000$ 130,000$ 130,000$ -$ 0%
Non-Departmental (1)3,978,604$ 4,400,515$ 4,653,070$ 4,751,498$ 350,983$ 8%
Betterment 17,908$ 29,000$ 29,000$ 29,000$ -$ 0%
Total - Non-Depart. 4,101,511$ 4,559,515$ 4,812,070$ 4,910,498$ 350,983$ 8%
Capital Expenses (2)1,239,192$ 2,871,610$ 1,901,489$ 2,411,193$ (460,417)$ (16%)
Total - Capital 1,239,192$ 2,871,610$ 1,901,489$ 2,411,193$ (460,417)$ (16%)
86
Non‐Departmental
Division Services:
Non‐Departmental ‐ This activity is administered by the Finance Department and funds various charges that are not defined or
directly related to any specific department or activity of the City. Examples of costs here include: electrical, general liability
insurance, audit, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one‐time
appropriations are accounted for in this department in order to maintain stable department budgets from year to year.
Personnel by Division:
*FY2014 Actual corrected from FY16 Preliminary Budget Document
Services Levels:
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL* BUDGETED ESTIMATED BUDGETED
GF NON-DEPARTMENTAL 0.00 0.50 0.00 0.50
Total Non-departmental 0.00 0.50 0.00 0.50
2,859
3,050
3,153
2,700
2,800
2,900
3,000
3,100
3,200
FY2014 FY2015 FY2016MillionsProperty Tax Base
51,750
53,780 54,050
50,500
51,000
51,500
52,000
52,500
53,000
53,500
54,000
54,500
FY2014 FY2015 FY2016
Population
87
Enterprise
Funds
88
$ 6,090,854 $ 6,187,927 $ 6,187,927 $ 5,544,712
REVENUES
Property Tax $ - $ - $ - $ -
Gross Receipts Tax $ - $ - $ - $ -
General Sales Tax $ - $ - $ - $ -
Selective Sales Tax $ - $ - $ - $ -
Fines/Fees/Penalties $ 229,788 $ 257,200 $ 233,505 $ 237,000
License & Permits $ - $ - $ - $ -
Interest Income $ 11,397 $ 12,530 $ 12,385 $ 12,480
Intergovernmental Revenue $ - $ - $ - $ -
Charges for Service $ 24,767,405 $ 27,477,280 $ 26,034,874 $ 28,998,749
Miscellaneous/Rental Income $ 162,464 $ 21,645 $ (23,406) $ 178,895
Other Financing Sources $ 21,260 $ 1,000 $ 20,618 $ -
Revenues before Transfers 25,192,313$ 27,769,655$ 26,277,976$ 29,427,124$
Transfer from other Funds $ 3,275,681 $ 1,765,831 $ 1,803,002 $ 1,728,124
TOTAL REVENUES (1) 28,467,994$ 29,535,486$ 28,080,978$ 31,155,248$
TOTAL RESOURCES 34,558,848$ 35,723,413$ 34,268,905$ 36,699,960$
EXPENDITURES
Personal Services $ 7,341,640 $ 7,802,729 $ 7,617,236 $ 8,034,757
Professional/Technical Services $ 1,921,254 $ 2,133,226 $ 2,164,427 $ 2,354,687
Contractual Services $ 23,015 $ 16,470 $ 13,981 $ 16,410
Utilities $ 11,342,738 $ 11,656,173 $ 10,465,235 $ 11,978,359
Maintenance $ 643,551 $ 675,981 $ 649,331 $ 795,966
Other Services/Contingencies $ 68,760 $ 167,700 $ 93,288 $ 218,205
Insurance $ 30,035 $ 40,400 $ 40,400 $ 40,400
General & Administrative $ 98,792 $ 120,002 $ 131,504 $ 127,254
Rebates/Incentives $ - $ - $ - $ -
Supplies $ 1,818,298 $ 2,020,694 $ 1,890,530 $ 2,067,350
Capital Purchases (Equipment) $ 398,014 $ 815,485 $ 555,663 $ 698,598
Debt Service/Bank Charges $ 5,613 $ 4,000 $ 6,000 $ 6,000
Expenditures before Transfers $ 23,691,710 $ 25,452,860 $ 23,627,595 $ 26,337,986
Transfers to Other Funds $ 4,679,211 $ 5,112,123 $ 5,096,598 $ 5,307,709
TOTAL EXPENDITURES (2) $ 28,370,921 $ 30,564,983 $ 28,724,193 $ 31,645,695
ENDING FUND BALANCE 6,187,927$ 5,158,430$ 5,544,712$ 5,054,265$
ACTUAL
FY2013-14 ENTERPRISE FUND SUMMARY
(1) FY2013-14 Actual excludes $68,394 period 13 GAAP adjustment for conversion to budgetary basis of accounting as
described on page 173.
(2) FY2013-14 Actual includes $4,718 period 13 GAAP adjustment for conversion to budgetary basis of accounting as
described on page 173.
Total expenditures include capital purchases for equipment and transfers to capital improvement projects which
are funded from excess reserves above the required 75 day reserve level. FY2016 includes a reduction in working
capital for the use of excess reserves.
PROJECTED
FY2015-16
ESTIMATED
FY2014-15
BUDGET
FY2014-15
BEGINNING FUND BALANCE
89
Water & Wastewater Revenues
Proposed FY15 Budget to
Water & Wastewater Actual Budget Estimated Budget FY16 Proposed
Revenues FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Interest Income(1)11,095$ 12,000$ 12,000$ 12,000$ -$ 0%
Sanitation 189,041$ 190,000$ 195,000$ 195,000$ 5,000$ 3%
Water Service 10,786,403$ 11,691,856$ 11,154,039$ 12,489,527$ 797,671$ 7%
Wastewater Service 7,100,795$ 7,735,966$ 7,459,904$ 8,403,094$ 667,128$ 9%
Reclaimed Water Service 167,083$ 473,650$ 152,671$ 266,813$ (206,837)$ (44%)
New Meters(1)31,453$ 25,000$ 60,000$ 60,000$ 35,000$ 140%
Reconnect Fees(1)221,675$ 220,000$ 220,000$ 220,000$ -$ 0%
Inspection Fees(1)184,180$ 65,000$ 275,000$ 85,000$ 20,000$ 31%
Miscellaneous(1)42,190$ 35,000$ 35,000$ 35,000$ -$ 0%
Penalties 222,912$ 250,000$ 227,000$ 230,000$ (20,000)$ (8%)
Initiations/Transfer Fees(1)29,880$ 26,000$ 26,000$ 30,000$ 4,000$ 15%
Recycling Fees 316,643$ 312,000$ 328,000$ 320,000$ 8,000$ 3%
Use of Rate Stabilization 1,232,180$ 289,751$ 289,751$ 135,235$ (154,516)$ (53%)
Rate Stabilization Rebate (212,180)$ (289,751)$ (289,751)$ (135,235)$ 154,516$ (53%)
TOTAL REVENUES 20,323,350$ 21,036,472$ 20,144,614$ 22,346,434$ 1,309,962$ 6%
Use of Reserves 40,280$ 837,385$ 604,311$ 479,062$ (358,323)$ (43%)
TOTAL RESOURCES 20,363,631$ 21,873,857$ 20,748,925$ 22,825,496$ 951,639$ 4%
(1) Water & Wastewater Revenue line items are aggregated in graph under "Other"
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.
The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and
decreases in service fee collections within the past year. The Water and 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.
Sanitation
1%
Recycling
1%
Other (1)
2%
Water
56%
Reclaimed Water
1%
Penalties
1%
Wastewater
38%
FY15-16
90
Water & Wastewater Fund
FY16 Revenue Assumptions
Revenue Source Assumptions
Interest Income Projected to remain flat.
Sanitation Services Projected to remain flat with FY15 estimates.
Water Service Consumption almost flat with FY2015 year-end projections.
Increases of 27¢ per 1000 gallons across all tiers and customer
classes with an 80¢ or 8.9% increase in the base rate.
Wastewater Service Slight increase in consumption compared to FY2015 year-end
projections. Increases of 26¢ per 1000 gallons for all customer
classes with a 75¢ increase in the base rate.
Reclaimed Water Service Consumption based on fiscal year-end. Rates per tier are
based on 90% of the potable water rate per tier.
Sale of New Meters Projected to remain flat with FY15 estimates.
Reconnect Fees Projected to remain flat with FY15 estimates.
Inspection Fees Projected to increase over FY15 budget.
Miscellaneous Projected to remain flat.
Penalties Projected to decrease compared to FY15 budget.
Initiation & Transfer Fees Projected to increase over FY15 budget.
Recycling Fees Projected to increase slightly over FY15 budget.
91
Water & Wastewater Expenditures
Proposed FY15 Budget to
Water & Wastewater Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Water Office 410,737$ 442,066$ 442,066$ 442,746$ 680$ 0%
Total-Finance 410,737$ 442,066$ 442,066$ 442,746$ 680$ 0%
City Engineer 265,067$ 298,657$ 283,657$ 312,389$ 13,732$ 5%
Water Production 7,341,381$ 7,036,183$ 6,219,332$ 7,198,968$ 162,785$ 2%
Water Distribution 907,062$ 890,990$ 850,843$ 923,870$ 32,880$ 4%
Wastewater Treatment 3,379,744$ 4,122,728$ 3,877,305$ 4,370,324$ 247,596$ 6%
Meter Reading 58,738$ 62,131$ 61,131$ 63,612$ 1,481$ 2%
Total-Public Works 11,951,992$ 12,410,689$ 11,292,268$ 12,869,163$ 458,474$ 4%
Recycling 26,796$ 41,300$ 41,300$ 41,300$ -$ 0%
GIS 501,592$ 524,584$ 524,584$ 572,265$ 47,681$ 9%
Legal Services 75,000$ 75,000$ 75,000$ 75,000$ -$ 0%
Non-Departmental 7,215,197$ 7,512,496$ 7,575,432$ 8,235,460$ 722,964$ 10%
Total-Non Departmental 7,818,585$ 8,153,380$ 8,216,316$ 8,924,025$ 770,645$ 9%
Total Operating Expenses 20,181,314$ 21,006,135$ 19,950,650$ 22,235,934$ 1,229,799$ 6%
Capital Expenses 182,317$ 837,385$ 604,311$ 479,062$ (358,323)$ (43%)
Total Expenses 20,363,631$ 21,843,520$ 20,554,961$ 22,714,996$ 871,476$ 4%
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.
The chart details the expenditures over the past, current,and upcoming fiscal years,as well as the increases and
decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition,
operation and maintenance of a municipal water and wastewater utility system.
Finance
2%
Public Works
2%
Water Production
32%
Water Distribution
4%
Wastewater Treatment
19%
GIS
2%
Capital
2%
Non-Depart.
37%FY15-16
92
Finance Department
Location & Hours of Operation:
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: To provide all customers the best service possible
for prompt administration of their utility accounts.
Accomplishments FY2014‐15:
Completed first full year of new recycling program. 25% of
citizens have requested Carts or Bins.
Online bill payments have increased to 25% of total water
payments, which exceeds walk‐in payments by 1%.
Generated over 12,500 work orders which includes
consumption verification, customer turn‐ons/offs,
meters/transponders change outs, and other service
related orders.
Objectives for FY2015‐16:
Focus on quality Customer Service by networking with
other cities and finding ways to better serve our customers,
both externally and internally.
Take advantage of available computer training through to
find ways to increase efficiency.
Implement electronic transfer of daily deposits to expedite
the deposit process. The availability of monies would be
almost immediate, and notification of returned items
would be faster. Storage time is minimal.
Outsource bills to offset rising cost of mailer maintenance
and postage rates/regulations.
Issues / Trends:
Extremely old meters/transponders must be replaced in
order to obtain accurate consumption numbers.
Expenditures by Division:
Division Services:
Water Office – Duty to perform in a way that will protect the assets of the City and its citizens. Constantly seek ways to raise the
level and quality of customer service provided through continuous monitoring and training. The services provided include but are
not limited to: establishing new accounts, reading/rereading meters, auditing/monitoring water consumption, billing, answering
customer inquiries, generating and completing work orders for the Water Department and Public Works Department, posting and
depositing customer payments, processing delinquent accounts, receipting and posting financial activity for other City departments.
Water / Wastewater
Fund
98%
Water Office
2%
Budget Appropriation
Proposed FY15 Budget to
Water & Wastewater Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Water Office 410,737$ 442,066$ 442,066$ 442,746$ 680$ 0%
Total-Finance 410,737$ 442,066$ 442,066$ 442,746$ 680$ 0%
93
Finance Department
Personnel by Division:
Services Levels:
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
WATER OFFICE 5.00 5.00 5.00 5.00
Total Finance 5.00 5.00 5.00 5.00
11,605
12,273
11,379
10,800
11,000
11,200
11,400
11,600
11,800
12,000
12,200
12,400
FY2014 FY2015 FY2016
Service Calls
13,530
13,719 13,734
13,400
13,450
13,500
13,550
13,600
13,650
13,700
13,750
FY2014 FY2015 FY2016
Water Customers
94
Public Works Department
Water / Wastewater
Fund
63.8%
Engineer
0.9%
W Production
20.2%
W Distribution
2.6%
WW Treatment
12.3%
Meter Reading
0.2%
Budget Appropriation
Locations & Hours of Operation:
Engineering & Meter Reading
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Water Production, Distribution, Wastewater Treatment
1513 Westpark Way
Mon‐Fri, 8 a.m. – 5 p.m. and On‐Call 24/7
Mission: To provide all customers the best service possible
for prompt administration of their utility accounts.
Accomplishments FY2014‐15:
Completion and distribution of Consumer Confidence
Reports.
No violations on State inspections.
Produced quality water from well system to supplement
TRA water.
Continued to maintain wells for increased production.
Full production of all three wells. Tracked water leaks,
hydrant flushes and water main breaks to provide a more
accurate estimate of un‐billed water.
Responded to water emergencies in a timely fashion.
Decreased City wastewater blockages.
Accurately read all meters in a timely and safe manner.
Objectives for FY2015‐16:
Produce quality water from well system to supplement TRA
water.
Continue to maintain wells for increased production.
Complete and distribute the Consumer Confidence Report.
Implement recommendations obtained by the study of City
wells.
Manage the City's reclaimed water system.
Respond to water emergencies in a timely fashion and
repair all water leaks within the first eight hours.
Reduce the "unaccounted for" water loss and improve
efficiency.
Implement a water valve maintenance program.
Decrease City wastewater stoppages through maintenance.
Provide professional and courteous service to citizens
when reading meters or providing repairs.
Ensure accurate reading of meters by properly maintaining
meters and transponders.
Issues / Trends:
Construction unit bid prices show a slow inflationary trend.
Well pipe and casing is beginning to show signs of aging.
Identify funding for future well rehabilitation.
Provide resources to maintain reclaimed water system.
Continue funding for replacing deteriorated water lines.
Continue funding for rebuilding valves and hydrants.
More service providers are placing their utilities
underground creating conflicts with existing water lines.
Software upgrades.
Meter change‐out for residential accounts.
Transition to fixed base reading system.
95
Public Works Department
183
90 106
0
50
100
150
200
FY13 FY14 FY15
Water Leaks Repaired
98 106
220
‐
50
100
150
200
250
FY13 FY14 FY15
New Meters Set
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
W&S ENGINEERING 2.50 2.50 2.50 2.50
WATER PRODUCTION 5.25 5.75 5.75 5.75
WATER DISTRIBUTION 7.25 7.25 7.25 7.25
SEWAGE & TREATMENT 7.00 7.00 7.00 7.00
METER READING 1.00 1.00 1.00 1.00
Total Public Works 23.00 23.50 23.50 23.50
Expenditures by Division:
Division Services:
Engineering – Responsible for the design and construction of a safe water distribution system, an environmentally safe wastewater
collection system, an adequate storm drainage system, and management of the floodplains. This division inspects all Public Works
construction within the City, and reviews development plans and studies for regulation compliance, engineering design, safety, and
health concerns. Conducts acquisition of properties, right‐of‐way and easements, and verifies legal documents.
Water Production – Provides safe drinking water to water customers. Primary functions include water production, valve exercising,
treatment of production well water, flushing, water quality sampling, and backflow prevention.
Water Distribution – Maintains water mains, valves, hydrants and service taps. Maintains the water distribution system for
maximum delivery of water for consumption and fire protection. Primary functions include water main repairs, retinue system
maintenance, valve exercising, meter reading, meter replacement, assist water office, and flushing.
Wastewater Treatment – Maintains wastewater mains, manholes, and cleanouts. Aims to reduce and prevent inflow and infiltration.
Responds quickly and courteously to all known wastewater problems.
Meter Reading – Aims to accurately read water meters in a timely manner to meet billing cycle schedules. Performs meter change‐
outs, performs meter box maintenance and installations, and assists other departments.
Personnel by Division:
Service Levels:
Proposed FY15 Budget to
Water & Wastewater Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
City Engineer 265,067$ 298,657$ 283,657$ 312,389$ 13,732$ 5%
Water Production 7,341,381$ 7,036,183$ 6,219,332$ 7,198,968$ 162,785$ 2%
Water Distribution 907,062$ 890,990$ 850,843$ 923,870$ 32,880$ 4%
Wastewater Treatment 3,379,744$ 4,122,728$ 3,877,305$ 4,370,324$ 247,596$ 6%
Meter Reading 58,738$ 62,131$ 61,131$ 63,612$ 1,481$ 2%
Total-Public Works 11,951,992$ 12,410,689$ 11,292,268$ 12,869,163$ 458,474$ 4%
96
Non‐Departmental
Water / Wastewater
Fund
80.9%
Recycling
0.1%
GIS
1.2%
Legal Services
0.2%
Non‐Departmental
16.8%
Capital
1.0%
Budget Appropriation
Location & Hours of Operation:
201 N Ector Dr.
Mon‐Fri, 8 a.m. – 5 p.m.
Mission: To define the costs in the budget that may not be
specifically identifiable to any operational budget.
Accomplishments FY2014‐15:
Provided funding for the continuation of infrastructure
maintenance which includes the water, wastewater, and
reclaimed water programs.
Provided funding for the continuation of the computer
hardware/software replacement program.
Objectives for FY2015‐16:
Provide funding for infrastructure improvements.
Provide funding for one‐time capital purchases.
Provide funding for computer and equipment replacements
in order to maximize productivity.
Provide funding for energy conservation measures which
ultimately results in savings in utility costs.
Issues / Trends:
Balancing rising cost of infrastructure and equipment
purchase with available funds.
Identifying resources to cash flow capital purchases.
Rising cost of raw water.
Rising cost of sewer treatment.
Expenditures by Division:
(1) Budget FY15 amended to exclude capital expenses $837,385 and GIS/Information Services $524,584 which
are reported on separate lines above.
Division Services:
Non‐Departmental – This activity is administered by the Finance Department and funds various charges that are not defined or
directly related to any specific department or activity of the City. Examples of costs here include: electrical, general liability
insurance, audit, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one‐time
appropriations are accounted for in the department in order to maintain stable department budgets from year to year.
Proposed FY15 Budget to
Water & Wastewater Actual Budget Estimated Budget FY16 Proposed
Expenditures FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Recycling 26,796$ 41,300$ 41,300$ 41,300$ -$ 0%
GIS/Information Services (1)501,592$ 524,584$ 524,584$ 572,265$ 47,681$ 9%
Legal Services 75,000$ 75,000$ 75,000$ 75,000$ -$ 0%
Non-Departmental (1)7,215,197$ 7,512,496$ 7,575,432$ 8,235,460$ 722,964$ 10%
Total-Non Departmental 7,818,585$ 8,153,380$ 8,216,316$ 8,924,025$ 770,645$ 9%
Capital Expenses (1)182,317$ 837,385$ 604,311$ 479,062$ (358,323)$ (43%)
Total Capital 182,317$ 837,385$ 604,311$ 479,062$ (358,323)$ (43%)
97
Non-Departmental
Personnel by Division:
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
INFORMATION SERVICES 4.00 4.00 4.00 4.00
W&S NON-DEPT.9.50 10.00 9.50 10.00
Total Non-departmental 13.50 14.00 13.50 14.00
98
Service Center Fund*
Location & Hours of Operation:
1314 Royal Parkway
Mon – Fri, 7 a.m. – 5 p.m.
Mission: To ensure the highest level of automotive service
through continued monitoring of the City's investment in
vehicles and equipment, by providing quality corrective
maintenance, and needed repairs in an expedient manner.
Accomplishments FY2014‐15:
Hiring of a Fleet & Facility Operations secretary helped to
speed office operations.
City of Euless received its third "Green Fleet" certification
from the Association of Equipment Maintenance
Professionals (AEMP). The City moved from Silver to
Platinum Certification Level.
Fleet Operations again received the Automotive Service
Excellence (ASE) "Blue Seal of Excellence" award from the
National Institute for Automotive Service Excellence for the
20th consecutive year. There are only seven cities in the
State of Texas that have exceeded the ten year mark.
Continued commitment to providing the highest quality of
fleet care.
Staff continued work on ASE certifications. Three additional
certifications were achieved.
Objectives for FY2015‐16:
Continue maintenance and evaluation of entire City fleet.
EVT and ASE Certification testing for shop technicians.
Continued commitment in alternative fuel programs for
fleet use.
Training for fleet technicians in diesel, new generation
electronics, and advance engine diagnostics.
Issues / Trends:
Staff continues to support the conversion of vehicles to
propane (LPG) and natural gas (CNG). Other alternative
transportation fuels are also being reviewed. Alternative
fueled vehicles will be added to the fleet where feasible.
Increased petroleum costs continues to drive up the cost of
products that are petroleum based. Tires, lubricants,
additives, belts and hoses, and the majority of
replacements parts continue to increase in cost. Fleet
operations utilize joint purchase agreements to help lower
these costs by quantity discounts.
Conversion of part‐time clerical staff to full‐time would
assist in workload balance.
*Formerly referred to as Fleet Services.
Personnel
35.5%
Capital
0.4%
Transfers
0.4%
Operating
63.7%
Budget Appropriation
99
Service Center Fund*
Expenditures:
(1) Budget FY15 amended to separate operating and one‐time capital.
Services:
Service Center ‐ The Service Center Fund is used to account for the maintenance of the City's motor vehicles. Fleet Operations
provides professional fleet services to departments including but not limited to; vehicle and equipment information, training for City
personnel on equipment safety, correct operational procedures, and coordinate vehicle damage claims for all City departments. To
continue support of ASE's "Blue Seal of Excellence" program through certification and advanced operational technology.
Personnel by Division:
Services Levels:
Green Fleet Platinum Certification
Blue Seal of Excellence
Continued use of Alternative Fuels
*Formerly referred to as Fleet Services.
Proposed FY15 Budget to
Enterprise Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Service Center Fund:
Revenues 1,221,368$ 1,192,805$ 1,203,285$ 1,283,352$ 90,547$ 8%
Operating Expenses (1)1,207,012$ 1,192,805$ 1,191,805$ 1,283,352$ 90,547$ 8%
Use of Reserves -$ 10,500$ 10,500$ -$ (10,500)$ (100%)
Capital Expenses (1)-$ 10,500$ 10,500$ -$ (10,500)$ (100%)
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
SERVICE CENTER FUND 5.00 5.00 5.00 5.00
100
Drainage / Storm Water Utility Fund
Location & Hours of Operation:
1513 Westpark Way
Mon‐Fri, 8 a.m. – 5 p.m., On‐Call 24/7
Mission: To prevent street flooding, protect life, and
property through the maintenance of drainage facilities.
Accomplishments FY2014‐15:
Maintained 9,756 LF of channel and storm drain.
Objectives for FY2015‐16:
Provide the best possible service to the citizens of Euless
through preventative maintenance and timely response to
known problems.
Review and analyze the 1990 Drainage Utility System Study
and prioritize work activities along the most deteriorated
sections of our City's drainage channels.
Issues / Trends:
Increased requirements by TCEQ and service demands will
require additional funding.
Increased development has boosted the demand for
maintenance to existing creeks and channels.
Expenditures:
(1) Budget FY15 amended to separate operating and one‐time capital.
Services:
Drainage / Storm Water Utility Fund – Used to account for the acquisition, operation, and maintenance of the City's municipal
drainage utility system.
Personnel
64%
Transfers
13%
Operating
23%
Budget Appropriation
Proposed FY15 Budget to
Enterprise Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Drainage Utility System:
Revenues 713,064$ 714,520$ 713,926$ 719,280$ 4,760$ 1%
Operating Expenses (1)677,841$ 713,262$ 713,262$ 716,150$ 2,888$ 0%
Use of Reserves -$ 125,000$ 125,000$ 60,000$ (65,000)$ (52%)
Capital Expenses (1)-$ 125,000$ 125,000$ 60,000$ (65,000)$ (52%)
101
Drainage / Storm Water Utility Fund
Personnel by Division:
Services Levels:
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
DRAINAGE UTILITY FUND 7.00 7.00 7.00 7.00
6,959
11,715 9,756
‐
5,000
10,000
15,000
FY2013 FY2014 FY2015
Linear Feet of Channel
Maintenance
2,022
459 492
‐
500
1,000
1,500
2,000
2,500
FY2013 FY2014 FY2015
Linear Feet of Storm Sewer
Maintenance
102
Recreation Class Fund
Locations & Hours of Operation:
Administration
1314 Royal Parkway
Mon – Fri, 8 a.m. – 5 p.m.
Euless Family Life Center
300 W Midway Dr.
Mon – Thurs, 5:30 a.m. – 9 p.m.; Fri, 5:30 a.m. – 8 p.m.; Sat, 8
a.m. – 6 p.m.; Sun, 1 – 6 p.m.
Simmons Center
508 Simmons Dr.
Available for rent 9 a.m. – 11 p.m.
Mission: To provide and encourage a healthy atmosphere
for the overall well‐being of the community through
progressive fitness and recreational programs.
Accomplishments FY2014‐15:
Re‐introduced a new Halloween and Valentine's event for
the community.
Re‐introduced a concert series for the community.
Added a Fitness on Demand system for the Recreation
Center that enables users to pick their class of choice.
Added ten spin bikes at the Recreation Center for use in‐
class and by drop‐in members.
Replaced several weight machines in the Fitness Center.
Began mailing the Playbook to Euless Residents.
Objectives for FY2015‐16:
To continue to develop programs for the community that
promotes a healthy lifestyle.
To develop a marketing and advertising plan for activities,
special events and programs.
To develop new programs and enhance existing programs
for the citizens of Euless.
Issues / Trends:
The policy revisions in regards to the Affordable Healthcare
Act effect on part‐time/seasonal employee hours.
The need to upgrade existing cardio equipment and long‐
term expansion of the Fitness Center.
Ability to provide additional rental/meeting room space for
citizens.
Expenditures:
(1) Budget FY15 amended to separate operating and one‐time capital.
Personnel
35%
Capital
18%
Operating
47%
Budget Appropriation
Proposed FY15 Budget to
Enterprise Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Recreation Classes:
Revenues 530,734$ 474,030$ 479,515$ 555,830$ 81,800$ 17%
Operating Expenses (1)564,986$ 464,305$ 464,305$ 552,841$ 88,536$ 19%
Use of Reserves 49,288$ 107,000$ 76,252$ 123,936$ 16,936$ 16%
Capital Expenses (1)15,036$ 107,000$ 76,252$ 123,936$ 16,936$ 16%
103
Recreation Class Fund
Services:
Recreation Class Fund – 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.
Personnel by Division:
None Assigned
Services Levels:
5,137
3,929 4,348
-
1,000
2,000
3,000
4,000
5,000
6,000
FY2013 FY2014 FY2015
Memberships
1,980
3,321 3,350
0
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
FY2013 FY2014 FY2015
Class Registrations
104
Arbor Daze Fund
3,000
3,500
3,000
2,700
2,800
2,900
3,000
3,100
3,200
3,300
3,400
3,500
3,600
FY2013 FY2014 FY2015
Trees Distributed
Location & Hours of Operation:
Special Event – Location and Times – See City Website
Mission: To promote the planting of trees and teach
families the importance of trees in a community. To continue
Euless' commitment to the Tree City USA and the National
Arbor Day Foundation programs through planting, preserving
and educating. To provide a community event that benefits
citizens, local businesses and community organization by
providing an opportunity to feature entertainment, products
and services to the festival attendees.
Accomplishments FY2014‐15:
Provided over 3,000 free trees at a tree give‐away event
held at the Euless Family Life Center the weekend after
Arbor Daze was cancelled due to bad weather.
Received the distinction of Tree City USA for the 29th year.
Objectives for FY2015‐16:
To increase programming opportunities for festival
sponsors.
To look for interesting entertainment and activities that
could be added to the festival.
Issues / Trends:
Increase in prices for equipment rental and services.
Ability to find entertainment within budget.
Space for the venue has been challenging due to
construction. Evaluating long‐term options..
Weather can adversely affect the event or cause
cancellation.
Expenditures:
Services:
Arbor Daze ‐ The Arbor Daze Fund is used to account for expenses related to the annual festival, funded by sponsorships and booth
rentals.
Personnel by Division:
None Assigned
Services Levels:
Proposed FY15 Budget to
Enterprise Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Arbor Daze:
Revenues 76,419$ 80,010$ 41,752$ 80,000$ (10)$ (0%)
Operating Expenses 82,852$ 79,500$ 38,246$ 79,500$ -$ 0%
Use of Reserves 6,433$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
Tree City USA
105
Texas Star Golf Course Fund
Personnel
48%
Transfers
15%
Operating
37%
Budget Appropriation
Location & Hours of Operation:
1400 Texas Star Parkway
Daily ‐ Times vary by Season – See City Website
Mission: To ensure a premium experience to all visitors to
Texas Star Golf Course, Conference Centre, and / or Raven’s
Grille.
Accomplishments FY2014‐15:
Listed as #1 in Luxury Course and # 4 in the Best of DFW in
Avid Golfer annual ranking.
Received 4½ Star Rating from Golf Digest for 15
consecutive years.
Successfully completed renovation of the greens and
bunkers that received high reviews in local Golf
publications and newspapers.
Sustained the current level of tournaments and Conference
events while increasing revenue generated from these
events.
Opened newly‐renovated course with great results,
received highest ranking in Avid Golfer magazine since
original opening of the course.
Hosted Men’s US OPEN qualifying tournament and Men’s
State Senior Amateur Tournament, both of which are
recognized nationally.
Sustained and grew revenue sales in the Food and
Beverage division.
Increased business meeting and social events both in
numbers and price point.
Objectives for FY2015‐16:
Assess and improve staff education and training to expand
service, productivity and knowledge of services offered.
Continue to perfect maintenance techniques on new Mini
Verde Bermuda grass greens to provide the best possible
putting surface.
Increase clinics for juniors, women, and men during the
spring and summer months.
Continue to improve and implement audio/visual
technology to accommodate the latest media and
programs to enhance options for events.
Develop better system for tracking social and business
events from start to finish providing complete information
for staff and client.
Issues / Trends:
The unknown cost of mandatory healthcare for contract
labor and controlling hours of part‐time and seasonal
employees continue to be a financial concern.
Utilities, maintenance and operational supplies costs
continue to increase.
Continued modifications in fertilization and water
treatment may be needed to safeguard turf health.
Golf retail nationally is down about 4‐6% due to a decrease
in rounds played. In the DFW market, the trend is flat.
Cost of raw and pre‐made foods, as well as supplies,
continues to increase.
Businesses and Social/Wedding events continue to spend
less on events.
106
Texas Star Golf Course Fund
Expenditures:
(1) Budget FY15 amended to combine divisions (Non‐Departmental $1,162,000, Course Maintenance $947,631, Pro Shop $441,489,
Food & Beverage $1,368,377, Conference Centre $345,489, and Driving Range $191,630 for a total of $4,456,616).
Services:
Non‐Departmental – This division administers activities and funds for various charges that are not defined or not directly related to
any specific division of the golf course operation, such as electrical costs, and insurance. The costs of providing general management
to the operation is also a cost of this division.
Course Maintenance – To maintain the golf course at the highest possible standards. To provide the best possible golfing experience
in the area. To bring recognition to the City of Euless via Texas Star Golf Course.
Pro Shop – Look for opportunities to market Texas Star locally and encourage local businesses to advertise with us. Draw local,
State, and National Golf Programs to Texas Star as their host location for events. Provide favorable first impression opportunities in
the Pro Shop for all guests and members. Increase golf participation for juniors and women through programs and clinics. Offer
patrons high quality golf equipment, Texas Star logo apparel, and skill clinics.
Food & Beverage – To provide quality food and beverage service to Raven’s Grille guests in a timely and professional manner.
Provide quality food and beverage service to guests on the golf course. To enhance the overall Texas Star experience for all guests.
Conference Centre ‐ To provide a versatile, first‐class conference venue that reflects the pride of Euless. To market a beautifully
maintained facility that provides excellent service and professionalism, while continuously striving to go beyond the expectations of
guests.
Personnel by Division:
Services Levels:
Proposed FY15 Budget to
Enterprise Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Texas Star Golf Course:
Revenues 4,019,279$ 4,465,069$ 4,154,715$ 4,594,912$ 129,843$ 3%
Operating Expenses (1)3,974,186$ 4,456,616$ 4,153,154$ 4,544,913$ 88,297$ 2%
Use of Reserves -$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
GOLF NON DEPARTMENTAL 0.75 0.75 0.75 0.75
GOLF COURSE MAINT.4.00 4.00 4.00 4.00
GOLF PRO SHOP 2.00 2.50 2.50 2.50
GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00
GOLF CONFERENCE CENTRE 1.00 1.50 1.50 1.50
TOTAL GOLF COURSE FUND 10.75 11.75 11.75 11.75
35,890
22,110
33,735
‐
10,000
20,000
30,000
40,000
FY2013 FY2014 FY2015
Total Paid Rounds
‐
100
200
300
FY2013 FY2014 FY2015
Memberships
Individual
Corporate
107
Texas Star Sports Complex Fund
Location & Hours of Operation:
Softball World
1375 W Euless Blvd.
Seasonal Hours
Parks at Texas Star
1501 S Pipeline Rd.
Seasonal Hours
Mission:
• To provide and promote recreation and leisure
opportunities that enhance the quality of life in the
community.
• To provide a safe and aesthetically pleasing athletic
complex for the citizens in the most cost efficient manner
possible.
• To satisfy citizen demands for parks and park amenities,
thus creating a more wholesome lifestyle by providing
opportunities for participation in youth sports at all skill
levels.
• To provide quality youth baseball programs to players from
around the metroplex, state and country.
• To provide an outstanding baseball and softball complex
for patrons.
Accomplishments FY2014-15:
• Programmed over 162 tournament events and 11 league
sessions.
• Provided necessary leadership and training for part-time
staff to ensure the operation is successful.
• Increased concession sales through the use of the
concession trailer at baseball games as well as special
events.
• Increased participation in tournament and league play for
the third straight year.
Objectives for FY2015-16:
• Increase opportunities for sponsorship and advertising.
• To be proactive in creating new programs and services for
our customers.
• Increase participation and quality of The Parks at Texas Star
Baseball League.
• Retain qualified and quality umpires.
• Provide quality concessions operations with expanded
options at a competitive price.
• Establish a high level of customer service to current and
future participants.
Issues / Trends:
• Maximizing the use of the facility while maintaining the
quality of the field conditions.
• Level of maintenance required for the batting cages.
• Additional workload required to coordinate and
successfully run the Texas Star Sports Complex facilities.
• Growth of 14U Division and availability of 60/90 fields.
Personnel
22%
Transfers
13%Operating
65%
Budget Appropriation
108
Texas Star Sports Complex Fund
Expenditures:
Services:
Texas Star Sports Complex – The Texas Star Sports Complex Fund is used to account for the operations and maintenance of Softball
World and the Parks at Texas Star.
Personnel by Division:
Services Levels:
Proposed FY15 Budget to
Enterprise Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Texas Star Sports Complex
Revenues 1,515,386$ 1,572,580$ 1,343,171$ 1,575,440$ 2,860$ 0%
Operating Expenses 1,480,666$ 1,572,475$ 1,396,708$ 1,570,007$ (2,468)$ (0%)
Use of Reserves -$ -$ 53,537$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50
-
500
1,000
1,500
2,000
2,500
3,000
3,500
FY2013 FY2014 FY2015
Softball World Teams
League
Tournament
-
200
400
600
800
1,000
FY2013 FY2014 FY2015
Athletic Complex Teams
League
Tournament
109
Special
Revenue
Funds
110
9,933,057$ 11,024,214$ 11,024,214$ 10,168,314$
REVENUES
Property Tax 110,074$ 368,276$ 368,276$ 451,972$
Gross Receipts Tax 135,835$ 120,000$ 125,000$ 120,000$
General Sales Tax 6,578,254$ 6,641,201$ 6,772,377$ 7,051,421$
Selective Sales Tax 14,425,831$ 14,179,560$ 14,547,779$ 14,519,469$
Fines/Fees 218,012$ 93,263$ 93,258$ -$
License/Permits -$ -$ -$ -$
Interest Income 11,146$ 16,980$ 17,284$ 17,600$
Intergovernmental Revenue 245,989$ 70,000$ 341,162$ 70,000$
Charges For Service 105,484$ 115,000$ 100,638$ 101,000$
Miscellaneous/Rental Income -$ -$ -$ -$
Other Financing Sources -$ -$ -$ -$
Revenues before Transfers 21,830,626$ 21,604,280$ 22,365,774$ 22,331,462$
Transfers from Other Funds 586,213$ 85,659$ 85,659$ 77,169$
TOTAL REVENUES 22,416,839$ 21,689,939$ 22,451,433$ 22,408,631$
TOTAL RESOURCES 32,349,896$ 32,714,153$ 33,475,647$ 32,576,945$
EXPENDITURES
Personal Services 4,192,919$ 4,817,159$ 4,817,159$ 4,950,405$
Professional/Technical Services 165,248$ 236,370$ 236,370$ 236,370$
Contractual Services -$ -$ -$ -$
Utilities 184,458$ 277,000$ 277,000$ 307,000$
Maintenance 76,431$ -$ -$ -$
Other Services/Contingencies 6,980$ 70,525$ 70,525$ 70,525$
Insurance -$ -$ -$ -$
General & Administrative 37,719$ 74,890$ 44,890$ 77,500$
Rebates/Incentives 9,614,267$ 9,464,912$ 9,677,727$ 9,883,100$
Supplies 346,837$ 446,880$ 446,880$ 445,880$
Capital Purchases (Equipment)646,809$ 4,264,052$ 1,071,299$ 4,784,282$
Debt Service/Bank Charges 1,446,603$ 913,603$ 913,603$ 175,876$
Expenditures before Transfers 16,718,271$ 20,565,391$ 17,555,453$ 20,930,938$
Transfer to Other Funds 4,607,412$ 5,754,389$ 5,751,880$ 5,813,354$
TOTAL EXPENDITURES 21,325,683$ 26,319,780$ 23,307,333$ 26,744,292$
ENDING FUND BALANCE 11,024,214$ 6,394,373$ 10,168,314$ 5,832,653$
ESTIMATED
FY2014-15
ACTUAL
FY2013-14
The estimated decline in fund balance in FY16 is a planned drawdown used to purchase capital equipment and to cash flow
capital improvement projects. This drawdown is funded from excess reserves above the recommended reserve level.
PROJECTED
FY2015-16
BEGINNING FUND BALANCE
SPECIAL REVENUE FUND SUMMARY BUDGET
FY2014-15
111
Hotel Occupancy Tax Fund
Rebates / Incentives
9%
Capital
2%
Transfers
89%
Budget Appropriation
Location & Hours of Operation:
201 N Ector Dr.
Mon – Fri, 8 a.m. – 5 p.m.
Mission: The Hotel/Motel Fund is used to account for
occupancy tax revenues from area hotels. Expenses are
dedicated primarily for the promotion and advertisement of
the City of Euless.
Accomplishments FY2014‐15:
Funding was provided for Historical Preservation including
Heritage Park Christmas and monthly open houses at the
Heritage Park Museum.
Funding also supported the Texas Star Conference Centre
operations.
Objectives for FY2015‐16:
Continue to design and implement creative ways to
preserve the City's heritage.
Develop a plan for rotating exhibits at the Museum.
Continue to offer first class conference facility for social
and business events.
Issues / Trends:
Increased number of area venues competing for events.
Expanding awareness of Heritage Museum and City’s
history.
Expenditures:
(1) Budget FY15 amended to separate operating and one‐time capital.
Services:
Hotel Occupancy Tax Fund ‐ To preserve and promote awareness of local heritage and demonstrate how history defines current
culture and provides a bridge between yesterday, today and tomorrow. To provide a versatile, first‐class conference venue that
reflects the pride of Euless.
Personnel by Division:
None Assigned
Proposed FY15 Budget to
Special Revenue Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Hotel/Motel:
Revenues 343,354$ 315,050$ 364,086$ 425,757$ 110,707$ 35%
Operating Expenses (1)304,165$ 304,407$ 304,407$ 370,721$ 66,314$ 22%
Use of Reserves 811$ 68,398$ 58,398$ 80,000$ 11,602$ 17%
Capital Expenses (1)40,000$ 68,398$ 58,398$ 80,000$ 11,602$ 17%
112
Euless Development Corporation Fund
Personnel
42%
Capital
29%
Transfers
1%
Operating
28%
Budget Appropriation
Location & Hours of Operation:
201 N Ector Dr.
Mon – Fri, 8 a.m. – 5 p.m.
Mission: The EDC ½¢ Sales Tax Fund is used to account for
the ½¢ sales tax revenues. Expenses are dedicated to parks,
library, recreational, and economic development activities
within the City of Euless.
Accomplishments FY2014‐15:
Made significant progress in achieving compliance with
Americans with Disabilities Act (ACA) requirements
throughout park system.
Grew and planted over 25,000 seasonal and perennial
plants for citywide landscape beds.
Upgraded public computers and Wi‐Fi service to provide a
better experience for library patrons.
Library collaborated with Parks and Community Services to
expand the number of free music events for the public.
Created "The Bubble" space and successfully increased
teen library use.
Introduced an iPad Learning Station for preschoolers and
their parents to strengthen technology literacy skills.
Assisted several local businesses in expansion goals.
Assisted brokers/consultants working with prospective
businesses by providing information packets in a quickly
and timely manner.
Facilitated and maintained a streamlined, efficient, and
predictable permitting process through the Development
Services Group.
Attended two International Council of Shopping Centers
(ICSC) retail trade shows to promote new businesses.
Objectives for FY2015‐16:
Continue to refine athletic field maintenance to keep up
with the demand of league play and tournament usage.
Continue to find ways to enhance the parks system with
visionary planning and utilizing all resources in park
planning and development.
Introduce streaming media, so that patrons may check out
movies and music digitally on their mobile devices at the
library.
Utilize collection data analytics to ensure that the library
material acquisitions process is as efficient as possible.
Utilize tablet technology to provide roaming library service
and mobile item checkout.
Continued to support mixed use development known as
Midtown.
Continued to support property/business owners impacted
by the widening of Airport Freeway.
Issues / Trends:
Increased usage of athletic fields requires more staff time
for the required maintenance.
Limited part‐time hours due to constraints of health care
laws.
Library print collection remains strong, but continues to see
demand grow for new digital products, study and
collaborative space, classes, and cultural events.
Increasing efforts to identify and implement the
appropriate strategies to spur new development and
redevelopment as the City/region continues its economic
recovery.
113
Euless Development Corporation Fund
Expenditures:
(1) FY15 Budget amended to separate operations and one-time capital and combine divisions (Operations $1,400,540, Parks
$2,244,628, Library $1,119,495, Economic Development $730,902 for a total of $5,495,565).
Services:
Parks – To provide a safe and aesthetically pleasing park system for the citizens of Euless in the most cost effective manner possible.
To satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle. To provide parks and leisure
opportunities for all citizens. To provide a comprehensive parks system through the use of an updated Parks Master Plan. To identify
and apply cost saving measures where feasible. To provide services necessary to upkeep, develop, and maintain all parks within the
City.
Library – To serve the continuing informational, educational, cultural, and leisure needs of residents of all ages. To provide the
community with the best possible materials in various formats. To promote the joy of reading and learning. The primary role of the
Euless Public Library is to act as an Independent Learning Center by supporting people of all ages pursuing a program of learning.
Additional roles are Popular Materials Library, Preschoolers' Door to Learning, and provider of other specialized resources such as
small business assistance, young adult materials and electronic resources.
Economic Development - Encourage and facilitate activity that brings sales tax generating businesses to the community. Implement
the best practices available to market Euless properties to the development community. Foster and promote Euless as a “Business
Friendly” City with a one-stop permitting shop while serving as a member of the Development Services Group. Provide assistance
and recommend financial incentives for projects where such assistance is necessary to stimulate private investment. Promote Euless
businesses for City purchases.
Personnel by Division:
*FY15 Budget amended to reflect the approved addition of partial year funding for a Special Events Coordinator
approved by EDC Board and City Council.
Proposed FY15 Budget to
Special Revenue Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
EDC ½¢ Sales Tax:
Revenues 4,398,183$ 4,444,038$ 4,548,739$ 4,652,104$ 208,066$ 5%
Operating Expenses (1)3,956,933$ 4,437,184$ 4,351,975$ 4,097,391$ (339,793)$ (8%)
Use of Reserves -$ 1,058,381$ 538,657$ 1,553,098$ 494,717$ 47%
Capital Expenses (1)221,173$ 1,058,381$ 538,657$ 1,553,098$ 494,717$ 47%
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
EDC - PARKS*10.25 12.25 12.25 12.25
EDC - LIBRARY 10.00 10.00 10.00 10.00
EDC - ECO. DEV.1.00 1.00 1.00 1.00
TOTAL EDC FUND 21.25 23.25 23.25 23.25
114
Crime Control and Prevention District Fund
Personnel
85%
Capital
5%
Operating
10%
Budget Appropriation
Location & Hours of Operation:
1102 W Euless Blvd.
Admin. ‐ Mon – Fri, 8 a.m. – 5 p.m. Police Service ‐ 24/7
Mission: To provide the citizens of Euless professional,
efficient police services. Increase staff efficiency, expand use
of alternative policing methods, reduce response time,
increase interaction between citizens and police, provide
additional police space, expand current gang and juvenile
intervention programs, expand Neighborhood Watch
programs and Citizen Volunteer Involvement.
Accomplishments FY2014‐15:
Upgraded current radio system.
Maintained and improved officer training.
Continued Citizens Police Academy program.
Held open house and other community events encouraging
interaction between the Department and citizens.
Increased Neighborhood Watch Programs.
Purchased new safety equipment for officers.
Increased business and residential partnerships with the
Police Department.
Objectives for FY2015‐16:
Develop new avenues for community involvement.
Maintain and improve officer training.
Maintain Citizens Police Academy program.
Increase community outreach.
Evaluate and purchase safety equipment for officers as
needed.
Increase business and residential partnerships.
Issues / Trends:
Cost of equipment
Technology
Manpower
Expenditures:
(1) Budget FY15 amended to separate operating and one‐time capital.
Services:
CCPD Fund ‐ The Crime Control and Prevention District (CCPD) ¼¢ Sales Tax Fund is used to account for ¼¢ sales tax revenues.
Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department.
Personnel by Division:
Proposed FY15 Budget to
Special Revenue Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
CCPD ¼¢ Sales Tax:
Revenues 2,169,576$ 2,183,294$ 2,209,990$ 2,290,945$ 107,651$ 5%
Operating Expenses (1)1,851,550$ 2,137,629$ 2,137,629$ 2,253,636$ 116,007$ 5%
Use of Reserves -$ 185,705$ 185,705$ 237,825$ 52,120$ 28%
Capital Expenses (1)236,514$ 185,705$ 185,705$ 237,825$ 52,120$ 28%
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
CRIME CONTROL FUND 17.00 18.00 18.00 18.00
115
Car Rental Tax Fund
Rebates / Incentives
56%
Capital
16%
Transfers
28%
Budget Appropriation
Location & Hours of Operation:
201 N Ector Dr.
Mon – Fri, 8 a.m. – 5 p.m.
Mission: The Car Rental Tax Fund is used to account for the
5% tax charged on any short-term motor vehicle rental.
Expenses may be dedicated to operations, debt
avoidance/reduction and capital expenditures. These
revenues are shared equally between the cities of Dallas, Fort
Worth, and Euless.
Accomplishments FY2014-15:
• Provided funding for transfers to the General Fund to help
maintain a stable tax rate for citizens.
• Provided cash funding for building and infrastructure
projects and eliminated the need to issue debt for these
projects.
• Provided funding for economic development incentive to
attract/ retain Euless businesses.
Objectives for FY2015-16:
• Provide funding for transfers to the General Fund to help
maintain a stable tax rate for citizens.
• Provide funding for capital purchases and projects such as
facility improvements, Development/Engineering Building
Construction, Glade Parks Trail Construction, 40th year
CDBG, and funds toward Harwood Road extension.
Issues / Trends:
• Revenues are dependent upon travel and can be volatile. It
is important to maintain flexibility in this fund so as to not
become overly dependent on this revenue source for
operations.
Expenditures:
(1) Budget FY15 amended to separate operations and one-time capital.
Services:
Car Rental Fund – Euless citizens authorized the levy of a motor vehicle tax on short-term rentals. Funds derived from this tax may
be spent for any general government purpose. This tax was approved by voters on November 2, 1999 and became effective
February 1, 2000. These funds are used to maintain a stable tax rate, cash flow special projects and infrastructure improvements,
and reduce or avoid debt issuance.
Personnel by Division:
None Assigned
Proposed FY15 Budget to
Special Revenue Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Car Rental Tax:
Revenues 14,091,095$ 13,879,560$ 14,198,782$ 14,108,782$ 229,222$ 2%
Operating Expenses (1)11,853,381$ 11,656,276$ 11,904,560$ 11,496,233$ (160,043)$ (1%)
Use of Reserves -$ 5,337,787$ 2,707,467$ 5,254,175$ (83,612)$ (2%)
Capital Expenses (1)718,104$ 5,337,787$ 2,707,467$ 5,254,175$ (83,612)$ (2%)
116
Internal Service
Funds
117
$ 6,706,839 $ 6,313,308 $ 6,313,308 $ 6,713,162
REVENUES
Property Tax -$ -$ -$ -$
Gross Receipts Tax -$ -$ -$ -$
General Sales Tax -$ -$ -$ -$
Selective Sales Tax -$ -$ -$ -$
Fines/Fees -$ -$ -$ -$
License/Permits -$ -$ -$ -$
Interest Income 12,493$ 15,200$ 12,200$ 13,200$
Intergovernmental Revenue -$ -$ -$ -$
Charges for Service -$ -$ -$ -$
Miscellaneous/Rental Income 38,274$ -$ 22,317$ -$
Insurance/Risk/Other Financing Sources 1,848,089$ 2,198,730$ 2,241,670$ 2,137,386$
Revenues before Transfers 1,898,857$ 2,213,930$ 2,276,187$ 2,150,586$
Transfer from Other Funds 5,597,734$ 7,246,453$ 7,246,453$ 6,785,847$
TOTAL REVENUES (1)7,496,591$ 9,460,383$ 9,522,640$ 8,936,433$
TOTAL RESOURCES 14,203,430$ 15,773,691$ 15,835,948$ 15,649,595$
EXPENDITURES
Personal Services 954,700$ 634,971$ 634,971$ 668,996$
Professional/Technical Services 125,754$ 225,000$ 225,000$ 238,900$
Contractual Services -$ -$ -$ -$
Utilities -$ -$ -$ -$
Maintenance -$ -$ -$ -$
Other Services/Contingencies 600$ 220,665$ 220,665$ 436,159$
Insurance 5,058,899$ 6,626,435$ 6,626,435$ 5,997,308$
General & Administrative 515$ 1,000$ 1,000$ 532$
Rebates/Incentives -$ -$ -$ -$
Supplies 8,909$ 7,375$ 7,375$ 10,375$
Capital Purchases (Equipment)1,740,745$ 1,682,340$ 1,407,340$ 1,908,527$
Debt Service/Bank Charges -$ -$ -$ -$
Expenditures before Transfers 7,890,122$ 9,397,786$ 9,122,786$ 9,260,797$
Transfers To Other Funds -$ -$ -$ -$
TOTAL EXPENDITURES 7,890,122$ 9,397,786$ 9,122,786$ 9,260,797$
ENDING FUND BALANCE 6,313,308$ 6,375,905$ 6,713,162$ 6,388,798$
The projected slight decrease in fund balance is a planned decrease in available funds, previously reserved, for the
replenishment of capital equipment.
INTERNAL SERVICE FUND SUMMARY
BEGINNING FUND BALANCE
PROJECTED
FY2015-16
ESTIMATED
FY2014-15
ACTUAL
FY2013-14
BUDGET
FY2014-15
(1) FY2013-14 Actual includes $158,000 period 13 GAAP adjustment for conversion to budgetary basis of accounting as described
on page 173.
118
Vehicle / Equipment Replacement Fund
Location & Hours of Operation:
1314 Royal Parkway
Mon – Fri, 7 a.m. – 5 p.m.
Mission: The purpose of this account is to administer and
procure funding for the replacement of vehicles and
equipment, owned and/or leased by the City of Euless. Funds
are used for the purchase and outfitting of all new vehicles
and equipment per the departments' instructions. All vehicle
and equipment specifications are written by Fleet Operations
with user departments' input.
Accomplishments FY2014‐15:
Continued to work closely with user departments to
maximize usage of vehicles and equipment.
Transferred low mileage limited usage units to optimize
usage.
Purchased vehicles and equipment in accordance with
replacement plan.
Objectives for FY2015‐16:
Purchase of additional Alternative Fueled vehicles.
Achieve "Green Fleet" certification for third year.
Schedule vehicle and equipment replacements based on
age, condition, repair history and mileage efficiency.
Issues / Trends:
Continue push for alternative fuel vehicles and citywide
usage.
Work with North Central Texas Council of Governments
(NCTCOG) on grant funding sources.
Work with local companies for potential funding or joint
participation in a Compressed Natural Gas (CNG) refueling
facility.
Expenditures:
Services:
Vehicle / Equipment Replacement Fund ‐ The Equipment Replacement Fund is used to account for the accumulation of funds from
user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles.
Personnel by Division:
None Assigned
Proposed FY15 Budget to
Internal Service Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Equipment Replacement:
Revenue 1,184,390$ 1,728,117$ 1,771,057$ 1,573,572$ (154,545)$ (9%)
Operating Expenses 1,664,526$ 1,407,340$ 1,407,340$ 1,629,027$ 221,687$ 16%
Use of Excess Reserves 480,136$ -$ -$ 55,455$ 55,455$ 0%
119
Insurance / Benefits Fund
Location & Hours of Operation:
201 N Ector Dr.
Mon – Fri, 8 a.m. – 5 p.m.
Mission: To provide City employees with a competitive
benefits program at the most cost‐effective price to the
employees and to the City. Our mission is to ensure our
employees are receiving quality service and that all questions
and problems are satisfactorily resolved in a timely manner.
Work with outside providers and administrators to ensure
agreed upon services are delivered in a timely and accurate
manner, review management reports and make
recommendations based on that information.
Accomplishments FY2014‐15:
Continued with wellness program, offering incentives to
participants.
Held Wellness Fair to offer health educational
opportunities to employees.
Held Open Enrollment Meetings to allow employees to
learn more about available benefit programs.
Immunized employees, retirees and eligible dependents
with flu vaccine.
Evaluated the medical, pharmaceutical, and dental benefit
plans. Implemented changes as needed to be more cost
effective while continuing to provide quality medical care
and service.
Implemented various regulations as required by federal
law.
Designed and implemented information privacy policy and
trained personnel.
Objectives for FY2015‐16:
Implement an automated benefit enrollment system to
improve efficiencies and reduce paper.
Continue with the implementation of the Patient
Protection and Affordable Care Act (PPACA) regulations as
required by federal law.
Evaluate the current medical, pharmacy, and dental benefit
plans. Implements changes as needed to be more cost
effective while continuing to provide quality medical care
and services.
Issues / Trends:
Spiraling health care costs will require continued
monitoring of all expenses and development of cost
containment measures. This is further complicated by the
PPACA requirements and mandatory fees.
Healthcare costs have continued to rise, which makes
providing benefits more challenging each year.
Personnel
9%Capital
2%
Operating
89%
Budget Appropriation
120
Insurance / Benefits Fund
Expenditures:
(1) Budget FY15 amended to separate operating and one-time capital.
Services:
Insurance Fund - The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to
employees' health, dental, and prescription claims.
Personnel by Division:
Services Levels:
Proposed FY15 Budget to
Internal Service Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Insurance:
Revenue 5,347,235$ 6,915,989$ 6,935,306$ 6,492,245$ (423,744)$ (6%)
Operating Expenses (1)5,477,802$ 6,905,744$ 6,905,744$ 6,484,245$ (421,499)$ (6%)
Use of Reserves 130,567$ 100,000$ -$ 100,000$ -$ 0%
Capital Expenses (1)-$ 100,000$ -$ 100,000$ -$ 0%
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00
0
200
400
600
800
1000
FY2013 FY2014 FY2015
Covered Lives
Retirees
Dependents
Employees
130 135
150
120
125
130
135
140
145
150
155
FY2013 FY2014 FY2015
Flex Participants
121
Risk Fund
Personnel
6%
Capital
77%
Operating
17%
Budget Appropriation
Location & Hours of Operation:
201 N Ector Dr.
Mon – Fri, 8 a.m. – 5 p.m.
Mission: The Risk Management Department’s mission is to
identify, analyze and control risks; to administer and evaluate
liability insurance programs to ensure cost effectiveness; to
conduct educational safety programs and to monitor and
ensure compliance with mandates established by the City of
Euless, State of Texas and US Government. The department’s
goal is to protect the City’s assets and resources by
minimizing the internal and external exposures and
associated risks, and to respond in a timely manner to the
information needs of citizens, staff and employees.
The mission of the Workers' Compensation Insurance
function of the Human Resources Department is to ensure,
through pre-placement physicals, all new employees are
capable of performing the essential functions of the job for
which they are hired; to administer the occupational injury
program; and to provide instructional training in safe and
efficient performance of job duties. To provide cost-effective
medical treatment through occupational injury/illness
program, with the objective of facilitating the timely return to
work of those employees who have been injured or become
ill on the job.
Accomplishments FY2014-15:
• Presented monthly safety education programs.
• Routinely monitored motor vehicle records.
• Administered routine random drug and alcohol tests as
required by Department of Transportation (DOT) and
internal policy.
• Focused on training in areas with greatest risk per quarterly
assessments.
• Continued to investigate and settle property claims in a fair
and timely manner.
• Developed communication to better advice employees of
policies and procedures.
• Partnered with TML for educational opportunities.
• Continued emphasis on compliance with ADA and compiled
ADA Transition Plan.
• Provided flu shots to employees and family members.
• Provided immunizations and vaccinations for employees in
positions subject to exposure to blood-borne pathogens.
• Ensured departments hold safety training meetings.
• Updated Directors on injured employees; requested use of
light duty, if eligible and available, to reduce lost time.
• Produced management reports providing information
related to types and causes of injuries.
Objectives for FY2015-16:
• Focus on training in areas with greatest risk per quarterly
assessments.
• Continue to partner with TML for education opportunities.
• Continue emphasis to ensure compliance with ADA.
• Review essential job functions with departments and pre-
placement physicals with health care assessor.
• Ensure all job descriptions are compliant with the
requirements of the ADA.
• Continue to produce management reports to bring
attention to causes and types of injuries for prevention
purposes.
• Ensure departments hold safety training meetings.
Issues / Trends:
• Vandalism to Parks and City facilities continues to be a
problem.
• Property claims cost will continue to rise dues to
inflationary trends.
• Medical treatment and rehabilitative costs continue to rise.
122
Risk Fund
Expenditures:
(1) Budget FY15 amended to separate operating and one-time capital and combine divisions (Risk Management $443,852 and
Worker’s Compensation Insurance $540,850 for a total of $984,702).
Services:
Risk Fund - The Risk Management Fund is used to account for the program(s) used for worker's compensation, general liability, and
property claims.
Personnel by Division:
Services Levels:
Proposed FY15 Budget to
Internal Service Actual Budget Estimated Budget FY16 Proposed
Funds FY 14 FY 15 FY 15 FY 16 $ Diff % Diff.
Risk/WC Management:
Revenue 806,967$ 816,277$ 816,277$ 870,616$ 54,339$ 7%
Operating Expenses (1)671,574$ 809,702$ 809,702$ 868,025$ 58,323$ 7%
Use of Reserves -$ 175,000$ -$ 179,500$ 4,500$ 3%
Capital Expenses (1)76,219$ 175,000$ -$ 179,500$ 4,500$ 3%
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50
47 50 46
18 24 23
-
10
20
30
40
50
60
70
80
FY2013 FY2014 FY2015
Workers Comp Claims
In-House TML
10 6 8
50 56 61
-
10
20
30
40
50
60
70
80
FY2013 FY2014 FY2015
Risk Claims
In-House TML
123
Capital
Improvements
124
$ 13,967,070 $ 10,643,564 $ 10,643,564 $ 20,230,749
REVENUES
Property Tax $ - $ - $ - $ -
Gross Receipts Tax $ - $ - $ - $ -
General Sales Tax $ - $ - $ - $ -
Selective Sales Tax $ - $ - $ - $ -
Fines/Fee/Penalties $ - $ - $ - $ -
License/Permits $ - $ - $ - $ -
Interest Income $ 25,932 $ - $ 16,157 $ 8
Intergovernmental Revenue $ 82,017 $ 385,028 $ 483,331 $ 1,595,206
Charges for Services $ 481,025 $ 159,005 $ 888,800 $ 162,755
Miscellaneous/Rental Income $ 263,571 $ 182,000 $ 127,592 $ 270,304
Other Financing Sources $ - $ 18,524,924 $ 15,321,350 $ 25,831,447
Revenues before Transfers 852,545$ 19,250,957$ 16,837,230$ 27,859,720$
Transfers from Other Funds $ 2,037,583 $ 4,274,501 $ 2,732,467 $ 6,522,075
TOTAL REVENUES 2,890,128$ 23,525,458$ 19,569,697$ 34,381,795$
TOTAL RESOURCES 16,857,197$ 34,169,022$ 30,213,261$ 54,612,544$
EXPENDITURES
Personal Services $ - $ - $ - $ -
Professional/Technical Services $ 534,770 $ 555,370 $ 551,104 $ 789,329
Contractual Services $ - $ 72,771 $ 3,318 $ 74,965
Utilities $ 150,000 $ 100,000 $ 100,000 $ 100,000
Maintenance $ 9,215 $ - $ 12,806 $ -
Other Services/Contingencies $ 161 $ 1,066,886 $ 7,661 $ 1,062,260
Insurance $ - $ - $ - $ -
General & Administrative $ - $ 242 $ - $ 242
Rebates/Incentives $ - $ 75,000 $ - $ 16,682,755
Supplies $ 15,596 $ 115,263 $ 48,300 $ 91,963
Capital Improvements Projects $ 5,156,859 $ 25,196,090 $ 8,685,466 $ 27,793,520
Debt Service/Bank Charges $ - $ - $ 204,823 $ 200,262
Expenditures before Transfers 5,866,602$ 27,181,622$ 9,613,478$ 46,795,296$
Transfer to Other Funds $ 518,698 $ 531,191 $ 369,034 $ 527,633
TOTAL EXPENDITURES 6,385,300$ 27,712,813$ 9,982,512$ 47,322,929$
ENDING FUND BALANCE 10,471,898$ 6,456,209$ 20,230,749$ 7,289,615$
CAPITAL PROJECTS FUND SUMMARY
BEGINNING FUND BALANCE*
* In prior years the Texas Star Golf Course Reserves and CIP funds have been combined. Reserves and CIP have now been separated for accounting purposes.
Beginning Fund Balance for Budget FY2014-15 has been adjusted to add $171,666 Golf CIP Beginning Fund Balance. Golf Reserves Beginning Fund Balance
was reduced by $171,666 for a total of $923,377.
ACTUAL
FY2013-14
Capital Projects are funded over the life of the project. Unspent appropriations roll over from year to year until the project is complete. Most
appropriations will be spent by the end of the fiscal year, with the exception of escrow funds and impact fees.
PROJECTED
FY2015-16
ESTIMATED
FY2014-15
BUDGET
FY2014-15
125
CAPITAL IMPROVEMENT PROGRAM
The Capital Improvement Program (CIP) is a process by which the City designs a multi-year plan for
major capital expenditures. Due to the tremendous growth of the capital projects program, and the
amount of detail required for these projects, a separate document is provided for the Capital Improvement
Program. Generally the CIP includes improvements that are relatively expensive, are non-recurring, have
a multi-year useful life, and like capital outlay items, result in fixed assets. These include the construction
and acquisition of new buildings, additions to or renovations of existing buildings, construction of streets,
drainage improvements, land purchases, and water and wastewater utility lines. This is a very
progressive process, with projects being added and deleted from the funded and unfunded lists as they
move through the project completion phase.
A. Preparation – The City’s capital budget will include all capital project funds and all capital
resources. The budget will be prepared annually in conjunction with the operating budget. The
capital budget will be compiled by the Finance Director with the involvement of all required City
departmental project managers. Integration of the fiscal impact of capital improvements on the
operating budget will be monitored.
B. Definition – Facilities include any structures or properties owned by the City, the land upon which
the facility is situated for the provision of City services, and the initial furniture, fixtures, equipment
and apparatus necessary to put the facility in service. Facilities include, but are not limited to the
following: administrative offices, parks, service centers and storage yards, recreation centers,
libraries, fire stations, jails and courts, and water and sewer related structures.
C. Infrastructure – Includes permanently installed facilities, generally placed underground or at
grade, which form the basis for the provision of City services. Typically included are
thoroughfares, bridges, water and wastewater lines, drainage channels, and storm sewers.
D. Control – All capital project expenditures must be appropriated in the capital budget. The
Finance Department must certify the availability of such appropriations or the availability of
resources so an appropriation can be made before a capital project contract is presented by the
City Manager to the City Council for approval.
E. Program Planning – The capital budget will include capital improvements program plans for future
years. The planning time frame should normally be at least five years. The replacement and
maintenance for capital items should be projected for the next five years. Future maintenance
and operations will be determined, so that these costs can be considered in the operating budget.
F. Alternate Resources – Where applicable, assessments, impact fees, pro-rata charges, or other
user-based fees should be used to fund capital projects which have a primary benefit to specified
property owners. Drainage Utility revenues are established to fund small citywide drainage
projects. Single large drainage projects will be funded by debt.
G. Debt Financing – Recognizing that debt is usually a more expensive financing method, alternative
financing sources will be explored before debt is issued. When debt is issued, it will be used to
acquire major assets with expected lives which equal or exceed the average life of the debt issue.
The exceptions to this requirement are the traditional costs of marketing and issuing the debt,
capitalized labor for design and construction of capital projects, and small component parts which
are attached to major equipment purchases.
H. Infrastructure Maintenance – The City recognizes that deferred street maintenance increases
future capital costs by an estimated five- to ten-fold. Therefore, a portion of the General Fund
budget will be set aside each year to maintain the quality of streets. The amount will be
established annually.
I. 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.
126
CITY OF EULESS
CAPITAL IMPROVEMENT PROJECTS
DATE: June 25, 1991 PREPARED BY: Finance Department
Rev. July 15, 1992
RE: Capital Improvements APPROVED BY: City Manager
I. PURPOSE
Pursuant to City of Euless Charter, Article VII, Section 2, Paragraph (5) and (6), the City Manager’s
Office will present annually a statement of capital expenditures for the next fiscal year and provisions
for financing, as well as a five-year project listing.
II. SCOPE & NECESSARY ELEMENTS
All City improvements to be considered by City Council will be presented utilizing these guidelines.
Proper planning, consistency, and uniformity will provide better format for public consumption of
information.
Initial Necessary Elements:
1. Project Name or Title
2. Estimated cost of an improvement project
3. Anticipated method of funding
4. Some form of priority rating
5. Scheduling fiscal year
6. Account number to which the project is to be charged
III. RESPONSIBILITIES & TYPES OF PLANS
Water Projects – Any project intended to improve or expand the water production and distribution
system, capabilities, or facilities of the City of Euless is a water project. Responsibility rests with the
Public Works Department.
Wastewater Projects – Any project that is intended to improve, expand, or extend some portion of the
wastewater collection system or the wastewater treatment facilities of the City of Euless.
Responsibility rests with the Public Works Department.
Park Projects – Improvements and additions to the City Park and open-space system. The
responsibility rests with the Community Services Department.
Traffic Control Projects – Improvements and additions to the City traffic control system including
signal relocation, upgrading and new installation and other devices for improving traffic control
represents Traffic Control projects. Responsibility rests with the Engineering Department.
Street Projects – These projects include the construction or major redevelopment of streets and
thoroughfares, which include project engineering and drainage improvements incidental to the
thoroughfare improvement. Responsibility rests with the Public Works Department.
Drainage Projects – This category includes new development drainage, major drainage, and
designated project drainage independent from street construction, and thus separate and distinct from
drainage incidental to street or thoroughfare improvements. Responsibility rests with the Public
Works Department.
127
Golf Projects – This project type includes the sites, planning and construction of Golf Course facilities,
including course, driving range, maintenance, and clubhouse. This facility is normally a one-time
project. Responsibility rests with the Community Services Department.
Athletic Complex – These projects include the construction of all recreational facilities, including volley
ball, soccer fields, youth baseball fields, concessions, and batting cages. Responsibility rests with the
Community Services Department.
Softball – These projects include land acquisition, renovations/improvements, and additions to the
softball complex and related facilities of the City of Euless. Responsibility rests with the Community
Services Department.
Half-Cent Sales Tax – These projects include the construction of a new library, additions to park
facilities and park improvements, and economic development related projects. Responsibility rests
with the City Manager and respective departmental directors.
Fire – Fire projects are those which involve the renovation, acquisition or construction of equipment or
facilities for fire protection. Responsibility rests with the Fire Department.
CATEGORIZED GUIDELINES FOR CLASSIFYING PROJECT:
Land – All expenditures for the acquisition of land (for the purpose of long-term use by the City)
should be included. Payments of damage claims arising from the taking of or the use of the land as
well as the acquisition in fee simple would be included.
Structures – All expenditures for the structures, including not only construction costs, but also
architectural, engineering, legal and related expenses would be included. However, small structures
of relatively nominal value, such as a metal storage shed, would be excluded from the C.I.P. As a
general rule of thumb, somewhere in the range of $25,000 is considered the minimum structure cost
for inclusion in the C.I.P., and it should have an expected useful life of at least ten years.
Machinery – All expenditures for machinery that is a part of structures at the time of initial acquisition
or construction of the structure should be included. Additionally, expenditures for machinery which
constitute a substantial upgrading or renovation of an existing structure should be included. A
general rule of thumb for C.I.P. inclusion for such machinery outlays is a minimum cost of
approximately $10,000 and an expected useful life of ten years.
Vehicular Equipment – Vehicular equipment is not generally considered appropriate as an item for the
C.I.P. due to the relatively nominal unit cost and short life. However, heavy equipment may be
included using the machinery and equipment guidelines: $25,000 minimum cost and at least ten
years of expected useful life.
Furnishing and Office Equipment – The total furnishings for a new facility addition may constitute a
C.I.P. item. Each such case must be considered individually. However, the machinery and
equipment rule of thumb of ten years minimum expected useful life and $10,000 cost (total furnishing
cost for new facility or addition) may be used as a general guideline. Office equipment is not
considered a proper C.I.P. item.
Thoroughfares and Utility Lines – All expenditures for thoroughfare and utility line construction,
engineering, legal and related expenses should be included.
Preliminary Plans, Investigation and Studies – For many projects, substantial sums are required for
preliminary plans, investigations and studies. Ordinarily, such inquiries (if aimed at possible capital
outlays of the charter that would be admitted to the C.I.P. under the previous categories) would be
included in the capital program.
128
Landscaping – All landscaping expenditures for new or existing facilities may qualify as a C.I.P. item.
Each case will be considered individually. As a rule of thumb, costs of approximately $10,000 are
considered.
Grant-In-Aid Items – All expenditures of grant, matching or participating moneys from other
governmental entities or private contributors (Foundations) which are expended in conjunction with
City funds for Capital Improvements Projects.
IV. DEFINITIONS
Definition of Program - A Capital Improvement Program is a list of public physical improvements
scheduled over a period of time taking project priority and financial capability into account.
Definition of Capital Improvement - Any major non-recurring expenditure or any expenditure for
physical facilities of government, such as cost for acquisition of land or interest in land; construction of
buildings or other structures, including additions or major alterations; construction of highways or
utility lines; fixed equipment; landscaping and similar expenditures.
Webster’s Definition of “Project” - “A specific plan or design; scheme; an idea; a planned undertaking;
a large usually government-supported undertaking.”
V. PROCEDURES
In conjunction with the annual operational budget cycle, input will be received from appropriate
departments by the City Manager’s Office for inclusion in the C.I.P. budget for presentation to City
Council.
129
CURRENT CAPITAL PROJECTS FUNDS
Water and Wastewater Construction Fund – Used to account for the financing and construction of various water
and sewer mains. Proceeds are from the sale of revenue bonds, contributions from other agencies, capital
recovery fees, and water and sewer operating transfers.
Water Impact Fee Fund - Used to account for the construction of projects funded by the water impact fees.
These funds are legally restricted to items identified in the water impact fee study.
Wastewater Impact Fee Fund - Used to account for the construction of projects funded by the wastewater
impact fees. These funds are legally restricted to items identified in the wastewater impact fee study.
Drainage Improvement Fund – Used to account for the financing and construction of various drainage projects.
Proceeds are from the sale of drainage revenue bonds and monthly billings.
Texas Star Sports Complex Construction Fund – Used to account for the financing, renovation and construction
of the sports facilities projects. Proceeds are from sale of revenue bonds, grant, general fund bond sale and
inter-fund transfer, operating reserves and interest income.
Texas Star Golf Course Construction Fund – Used to account for the financing and construction of a golf course,
clubhouse, and conference center facility. Proceeds are from sale of revenue bonds, inter-fund transfer and
interest income.
Police Facility Construction Fund – Used to account for the financing of and construction of a new police facility.
Construction is substantially complete.
Street Construction Fund – Used to account for the financing and construction of various street infrastructures.
Proceeds are from the sale of general obligation bonds, certificates of obligation, contributions from other
agencies, and accumulated cash reserves.
General Construction Fund – Used to account for bond proceeds and accumulated cash reserves related to
general facility improvements such as fire stations and campus improvements.
Car Rental Tax Capital Projects Fund – Used to account for any ongoing projects or construction projects
funded from this revenue source.
Half Cent Sales Tax Capital Fund – Used to account for the financing and construction of Euless Development
Corporation approved projects, currently include Parks, Library, and Economic Development. Proceeds are
from the sale of revenue bonds, sales tax collections, and interest earnings.
Redevelopment Fund- Used to account for any land acquisition and revitalization projects designed to enhance
the development of deteriorating areas throughout the community.
Developer Contribution (Escrow) Fund- Used to account for funds received for the purposes of making new and
future improvements to various development areas within the City.
Midtown Development Fund- Used to account for the financing and construction of various street, water,
wastewater, drainage, and other infrastructure improvements in the area generally known as Midtown on the
south side of State Highway 183. This fund will be used to account for proceeds from the sale of certificates of
obligation.
130
CITY OF EULESS
CAPITAL IMPROVEMENT PROGRAM
The City of Euless has developed and produced under separate cover a Capital Improvements
Program. This program is reviewed annually to reflect changing priorities. It provides a
framework for identifying capital requirements, scheduling projects over multiple years,
coordinating related projects, and identifying future fiscal impact. This document details all
capital projects that have been identified to date and meets the requirements of the City
Charter. Article VII, Section 2 (4) requires “A statement proposing any capital expenditures
deemed necessary for undertaking during the next budget year and recommended provisions
for financing.” Section 2 (5) further requires “A list of capital projects which should be
undertaken within the five (5) next succeeding years.” Excerpts from the Capital Improvements
Program publication have been summarized in the Operating Budget document for your
convenience.
Formal City Council Adoption of the Capital Improvement Program indicates the City’s
commitment to the plan, but does not in itself authorize expenditures. The necessary funding
mechanisms must be adopted each year to pay for the improvements. Each year, the Capital
Improvement Program includes a thorough review process similar to the operating budget.
A Capital Improvement Program Fund Balance Summary has been provided that reflects all
resources currently available and projected resources for the upcoming budget year. This
summary reflects capital expenditures that were approved during the budget process, lists all
capital projects presented during FY2015-16 for approval, and verifies that resources are
currently available to fund all these projects. As projects are approved by the City Council, they
will be moved from the “Unfunded” section of the Capital Improvement Program to the “Funded”
section.
Summaries of Funded and Unfunded Projects have been provided in this section and each
summary contains five major categories including Drainage Projects, Street Projects,
Wastewater Projects, Water Projects and Other Projects. Unfunded projects have been
prioritized into three categories. Priority A indicates that the project was presented for the
FY2015-16 budget. Priority B indicates that projects will be presented to Council within two to
five years. Priority C indicates that projects will not begin for at least 5 years. For more detail
information on capital projects and their possible impact on operating budgets refer to the
Capital Improvements Program document.
The following table summarizes budgets for Funded Projects. Unfunded Projects have also
been summarized by category and priority.
Funded Projects Unfunded Projects
Priority A Priority B Priority C
Drainage $ 1,627,833 $ -0- $ -0- TBD
Street $ 17,163,914(1) $ 759,301 $ 4,956,000 TBD
Wastewater $ 2,074,420 $ 253,000 $ 2,427,000 TBD
Water $ 21,364,214 $ 1,922,925 $ 7,064,000 TBD
Other $ 7,141,509 $ 21,551,125 $ 10,543,597 TBD
$ 24,486,351 $ 24,990,597 TBD
Total Funded $ 49,371,890 Total Unfunded Projects $ 49,476,948
(1) Includes future debt issue.
131
Fund Balance Summary - Capital
Estimated FY15 and Budgeted FY16 Capital Improvement Projects
EDC
Developer's Streets Half-Cent General
Escrow CIP CIP CIP
Beg. Working Capital FY15 $1,518,511 $857,834 $987,233 $942,928
FY15 Estimated Revenues 337,324 6,813,362 50,573 112,756
Total Available: 1,855,835 7,671,196 1,037,806 1,055,684
FY15 Estimated Project Expenditures 1,220 (6,983,143)(142,734)0
Total Expenses: 1,220 (6,983,143) (142,734)0
Estimated Working Capital FY15 $1,857,055 $688,053 $895,072 $1,055,684
FY16 Budgeted Revenues 3,750 7,715,795 130,000 270,304
Total Available: 1,860,805 8,403,848 1,025,072 1,325,988
FY16 Project Expenditures 0 (4,158,211) (130,000) (10,500)
Budgeted Carryover 0 (3,953,542)(540,679)0
Total Expenses:0 (8,111,753)(670,679)(10,500)
Estimated Working Capital FY16 $1,860,805 $292,095 $354,393 $1,315,488
FY16 Projects
East Harwood Road Extension 0 100,000 0 0
FY2015 40th CDBG - ADA/TAS Improvements 0 24,000 0 0
FY2016 41st CDBG - ADA/TAS Improvements 0 59,301 0 0
FY2016 Street Overlay 0 600,000 0 0
Glade Parks Improvements 0 3,268,910 0 0
Miscellaneous Street Repair 0 106,000 0 0
Park Irrigation Projects 0 0 25,000 0
Incentives 0 0 25,000 0
Miscellaneous Park Improvements 0 0 80,000 10,500
Total FY16 Projects $0 $4,158,211 $130,000 $10,500
132
Fund Balance Summary - Capital
Estimated FY15 and Budgeted FY16 Capital Improvement Projects
Midtown Police Car Rental
Redevelopment Development Facility Tax TSGC TSSC
CIP CIP^CIP CIP CIP* CIP
Beg. Working Capital FY15 $67,737 $0 $4,072 $480,191 $171,666 $753,106
FY15 Estimated Revenues 400,163 0 2 1,274,793 65,028 360
Total Available: 467,900 0 4,074 1,754,984 236,694 753,466
FY15 Estimated Project Expenditures (284,182)0 (3,620)(163,852)(64,196)0
Total Expenses: (284,182)0 (3,620) (163,852) (64,196)0
Estimated Working Capital FY15 $183,717 $0 $454 $1,591,132 $172,498 $753,466
FY16 Budgeted Revenues 0 16,748,583 8 3,431,775 75,000 1,855,000
Total Available: 183,717 16,748,583 462 5,022,907 247,498 2,608,466
FY16 Project Expenditures (122) (16,748,583) 0 (2,578,275) (75,000) (2,307,767)
Budgeted Carryover (182,266)0 (451)(2,275,714)(132,468)0
Total Expenses: (182,388)(16,748,583)(451)(4,853,989)(207,468)(2,307,767)
Estimated Working Capital FY16 $1,329 $0 $11 $168,918 $40,030 $300,699
FY16 Projects
Redevelopment 122 0 0 0 0 0
Glade Parks Trail Connection 0 0 0 10,000 0 0
TSGC Miscellaneous Improvements 0 0 0 0 75,000 0
Municipal Plaza Improvements Phase I 0 0 0 58,500 0 0
ADA/TAS Improvements 0 0 0 15,000 0 0
Development & Engineering Construction 0 0 0 2,494,775 0 0
Texas Star Sports Complex Phase V 0 0 0 0 0 2,307,767
Midtown Development 0 16,748,583 0 0 0 0
Total FY16 Projects $122 $16,748,583 $0 $2,578,275 $75,000 $2,307,767
^ Fund created in FY2015-16 with the creation of Midtown TIRZ, Midtown PID, and Midtown Development.
* In prior years the Texas Star Golf Course Reserves and CIP funds have been combined. Reserves and CIP have now been separated for
accounting purposes, therefore beginning Working Capital FY2014-15 has been adjusted to show only CIP Funds ($171,666). Debt Reserves
fund summary will show the other portion of beginning Working Capital amounts ($923,377).
133
Fund Balance Summary - Capital
Estimated FY15 and Budgeted FY16 Capital Improvement Projects
Water Wastewater
W&WW Impact Impact Drainage
CIP Fee Fee CIP
Beg. Working Capital FY15 $1,959,921 $1,423,967 $453,287 $1,023,112
FY15 Estimated Revenues 9,829,719 433,867 125,692 126,057
Total Available: 11,789,640 1,857,834 578,979 1,149,169
FY15 Estimated Project Expenditures (1,734,523)(369,034)(100,000)(138,448)
Total Expenses: (1,734,523)(369,034) (100,000) (138,448)
Estimated Working Capital FY15 $10,055,118 $1,488,800 $478,979 $1,010,721
FY16 Budgeted Revenues 3,932,275 148,449 10,856 60,000
Total Available: 13,987,393 1,637,249 489,835 1,070,721
FY16 Project Expenditures (2,610,259) (365,176) (100,000) (60,000)
Budgeted Carryover (10,092,639)(300)0 (1,000,977)
Total Expenses: (12,702,898)(365,476)(100,000)(1,060,977)
Estimated Working Capital FY16 $1,284,495 $1,271,773 $389,835 $9,744
FY16 Projects
Wastewater Line Replacement 319,334 0 0 0
Water Line Replacement 522,925 0 0 0
Valve Replacement 120,000 0 0 0
Reclaimed Water Line Extension Phase II 1,280,000 0 0 0
Meters/Transponders 158,000 0 0 0
Water and Wastewater Rehab 210,000 0 0 0
Water Tank Debt Payment 0 245,482 0 0
Reclaimed Water Line Extension Debt Payment 0 119,694 0 0
TRA Payments 0 0 100,000 0
Miscellaneous Drainage Improvements 0 0 0 60,000
Total FY16 Projects $2,610,259 $365,176 $100,000 $60,000
134
Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContributionsImpact FeesEscrow FundsCar Rental TaxOther EDCTo Be DeterminedDRAINAGE PROJECTSNone CurrentlyA $ - Sub-Total Drainage Priority A-Proposed FY16 $ - None CurrentlyB $ - Sub-Total Drainage Priority B-Unfunded $ - Bell Hi Addition C TBD XX Blessing Branch-Main Street to SH 360C TBD XX Hollow Oak Channel ErosionC TBD XX Kynette Drive Culvert Modifications C TBD XX Little Bear Creek Drainage ImprovementsC TBD XX Marlene Drive Culvert ReplacementC TBD XX Simmons Drive Culvert ImprovementsC TBD XX Sub-Total Drainage Priority C-Unfunded $ - DRAINAGE PROJECTS - TOTAL$ - STREET PROJECTSEast Harwood Road Extension A$ 100,000 XX FY2016 41st CDBG-ADA/TAS Infrastructure Improvements A $ 59,301 XX FY2016 Street Overlay A$ 600,000 XX Sub-Total Street Priority A-Proposed FY16 $ 759,301 FY2017 42nd CDBG-ADA/TAS Infrastructure Improvements (17)B $ 91,000 XX FY2017 Street Overlay (17)B $ 600,000 XX XX State Highway 183 East Improvements (17)B $ 250,000 XX Traffic Signal-Harwood Road at Bear Creek Parkway (17)B $ 180,000 XX FY2018 Street Overlay (18)B $ 600,000 XX XX Traffic Signal-Cheek-Sparger Road at Heritage Avenue (18)B $ 180,000 $ 50,000 $ 130,000 FY2019 44th CDBG-ADA/TAS Infrastructure Improvements (19)B $ 110,000 XX FY2019 Street Overlay (19)B $ 600,000 XX XX Bear Creek Parkway Reconstruction (20)B $ 1,290,000 XX FY2020 Street Overlay (20)B $ 600,000 XX XX Vine Street Reconstruction-SH183 to SH10 (20)B $ 455,000 XX XX Sub-Total Street Priority B-Unfunded $ 4,956,000 Cresthaven Drive ReconstructionC TBD XX E Alexander Lane Reconstruction C TBD XX Fuller-Wiser Road Reconstruction-Harwood Road to Mid Cities BoulevardC TBD XX Fuller-Wiser Road Reconstruction-SH183 to Harwood RoadC TBD XX Highland Drive ReconstructionC TBD XX Midway Drive ReconstructionC TBD XX Ross Avenue ExtensionC TBD XX South Pipeline Road ReconstructionC TBD XX Sub-Total Street Priority C-Unfunded$ - STREET PROJECTS - TOTAL$ 5,715,301 PROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY16 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPE135
Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContributionsImpact FeesEscrow FundsCar Rental TaxOther EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY16 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEWASTEWATER PROJECTSLR: Glenn DriveA $ 253,000 XX Sub-Total Wastewater Priority A-Proposed FY16 $ 253,000 LR: Cedar Hill Estates/Hollywood Boulevard (17)B $ 129,000 XX FY2017 42nd CDBG LR: Oakwood Terrace Phase I (17)B $ 209,000 XX FY2018 43rd CDBG LR: Oakwood Terrace Phase II (18)B $ 472,000 $ 172,000 $ 300,000 LR: Ector Drive/Fayette Drive (18)B $ 315,000 XX LR: Milam Drive (19)B $ 299,000 XX SH183 Phase II Wastewater Relocation (19)B $ 600,000 XX LR: Kynette Drive/Wilshire Drive (20)B $ 403,000 XX Sub-Total Wastewater Priority B-Unfunded $ 2,427,000 LR: Donley Drive/Shelmar DriveC TBD XX LR: Eastcliff Drive/Windlea Drive/Signet DriveC TBD XX LR: Ector Drive/Donley Drive/Crane DriveC TBD XX LR: Evans Drive/Canyon Ridge Drive/N Kynette DriveC TBD XX LR: Huntington/Koen/Atkerson/E Huitt/Slaughter/Martin C TBD XX LR: Janann Street/Brownstone/Shelmar DriveC TBD XX LR: Lakewood Boulevard/Dogwood Circle/Bocowood CircleC TBD XX LR: Live Oak Drive/Silver Creek Drive/Marlene DriveC TBD XX LR: Mary/Marlene/Commerce/ Wilshire/GreenbriarC TBD XX LR: Northcliff/Toplea/Windlea/Signet/ Kynette/WestcliffC TBD XX LR: NW Midway Drive/Rusk Drive/Parker Drive/Rockwall Drive C TBD XX LR: S Main Street C TBD XX LR: Sagebrush/Toplea/Wilshire/Yorkshire/TylerC TBD XX LR: Sierra DriveC TBD XX LR: W Donley/Private Drive/Mimosa/Magnolia/RedbudC TBD XX LR: W Midway/Victoria/Delta/ Lamar/RockwallC TBD XX Sub-Total Wastewater Priority C-Unfunded$ - WASTEWATER PROJECTS - TOTAL$ 2,680,000 LR = Line Replacement136
Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContributionsImpact FeesEscrow FundsCar Rental TaxOther EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY16 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEWATER PROJECTSLR: Donley Drive/Shelmar DriveA $ 212,000 XX FY2016 41st CDBG LR: Ector DriveA $ 310,925 XX Miscellaneous Valve ReplacementA $ 120,000 XX Reclaimed Water Line Extension Phase IIIA $ 1,280,000 XX XX Sub-Total Water Priority A-Proposed FY16 $ 1,922,925 Fort Worth Interconnect (17)B $ 300,000 XX Reclaimed Water Line Extension Phase IV (18)B $ 1,960,000 XX FY2019 44th CDBG LR: Hollow Oak Drive (19)B $ 190,000 XX LR: Kynette Drive (19)B $ 289,000 XX SH183 Phase II Water Relocation (19) B $ 1,200,000 XX FY2020 45th CDBG LR: S Main Street (South) (20)B $ 300,000 XX Reclaimed Water Line Extension Phase V (20)B $ 1,410,000 XX Reclaimed Water Line Extension Phase VI (20)B $ 1,000,000 XX LR: Sunset Drive (20)B $ 415,000 XX Sub-Total Water Priority B-Unfunded $ 7,064,000 LR: Blessing Creek/Stony Creek/Rock Creek C TBD XX LR: Collin Drive-Dallas Drive to Harwood RoadC TBD XX LR: Collin Drive-Denton Drive to Dallas DriveC TBD XX LR: Denton DriveC TBD XX LR: Dickey Drive NorthC TBD XX LR: Dickey Drive SouthC TBD XX LR: Dunaway DriveC TBD XX LR: E Huitt LaneC TBD XX LR: Eastcliff Drive C TBD XX LR: Fuller DriveC TBD XX LR: Live Oak Court/Live Oak DriveC TBD XX LR: Midcreek/Rock Creek/Stony CreekC TBD XX LR: Midway Drive East C TBD XX LR: Midway Drive WestC TBD XX LR: Needles StreetC TBD XX LR: Paula Lane C TBD XX LR: S Main Street (North)C TBD XX LR: S Pipeline Road East C TBD XX LR: S Pipeline Road West C TBD XX SH360 Water Crossing C TBD XX LR: Shady Creek Drive/Cliffwood RoadC TBD XX LR: Springwood CourtC TBD XX LR: Westwood DriveC TBD XX LR: Wildwood StreetC TBD XX LR: Woodvine (East)C TBD XX LR: Woodvine (West)C TBD XX Sub-Total Water Priority C-Unfunded$ - WATER PROJECTS - TOTAL$ 8,986,925 LR = Line Replacement137
Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContributionsImpact FeesEscrow FundsCar Rental TaxOther EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY16 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEOTHER PROJECTSDevelopment/Engineering Building Construction A $ 2,494,775 XX Midtown DevelopmentA $ 16,748,583 XX Texas Star Sports Complex Phase VA $ 2,307,767 $ 877,767 $ 730,000 $ 700,000 Sub-Total Other Priority A-Proposed FY16 $ 21,551,125 Municipal Plaza Improvements Phase II (17)B $ 150,000 XX Texas Star Golf Course Maintenance Building (17)B $ 110,000 XX Texas Star Sports Complex Phase VI (17)B $ 926,573 XX Blessing Branch Park Improvements (18)B $ 267,120 XX Texas Star Sports Complex Phase VII Design (18)B $ 810,930 XX Library Remodel Design (19)B $ 147,630 XX Texas Star Sports Complex Phase VII Construction (19)B $ 5,946,821 XX XX Library Remodel Construction (20)B $ 2,000,000 XX Trail Enhancements Phase I (20)B $ 184,523 XX Sub-Total Other Priority B-Unfunded $ 10,543,597 Animal Shelter Expansion/RenovationC TBD XX Fire Station #2 RemodelC TBD XX Kiddie Carr Park ImprovementsC TBD XX South Euless Park UpgradesC TBD XX Trail Enhancements Phase IIC TBD XX Trail Enhancements Villages of Bear CreekC TBD XX Trailwood Park ImprovementsC TBD XX Wilshire Park UpgradesC TBD XX Sub-Total Other Priority C-Unfunded$ - OTHER PROJECTS - TOTAL$ 32,094,722 138
CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5/31/14Appropriation/ AmendmentBudget as of 5/31/15Expended as of 5/31/15Remaining FundsRevised Project Cost EstimatesUnfunded/ (Excess Funding) DRAINAGE PROJECTSDR9903Misc. Drainage Improvements 837,833$ 95,000$ 932,833$ 348,301$ 584,532$ 932,833$ -$ DR1101Flooding Mitigation500,000$ -$ 500,000$ 18,334$ 481,666$ 500,000$ -$ DR1201Misc. Creek Maintenance (min bal $100,000)105,000$ 30,000$ 135,000$ 93,521$ 41,479$ 195,000$ 60,000$ -$ FB9902Fund Balance - Drainage CIP-$ -$ -$ -$ -$ -$ (6)$ 1,442,833$ 125,000$ 1,567,833$ 460,156$ 1,107,677$ 1,627,833$ 59,994$ STREET PROJECTSPS1102Glade Parks Improvements 12,100,604$ -$ 12,100,604$ 8,683,573$ 3,417,031$ 15,369,514$ 3,268,910$ (1)PS1202ADA/TAS Infrastructure Improvements413,800$ 50,000$ 463,800$ 378,869$ 84,931$ 463,800$ -$ PS1203Misc. Street Repairs (min bal $150,000)330,000$ 75,000$ 405,000$ 298,369$ 106,631$ 511,000$ 106,000$ PS1501FY2015 40th CDBG-ADA/TAS Infrastructure Improvements-$ 495,600$ 495,600$ -$ 495,600$ 519,600$ 24,000$ PS1502FY2015 Street Overlay-$ 300,000$ 300,000$ 3,496$ 296,504$ 300,000$ -$ FB9907Fund Balance - Street CIP-$ -$ -$ -$ -$ -$ (109,221)$ 12,844,404$ 920,600$ 13,765,004$ 9,364,307$ 4,400,697$ 17,163,914$ 3,289,689$ WASTEWATER PROJECTSWW0002Misc. Wastewater Rehab (min bal $100,000)416,086$ 90,000$ 506,086$ 431,605$ 74,481$ 606,086$ 100,000$ WW0605 TRA Wastewater Payments - Impact 580,000$ 100,000$ 680,000$ 580,000$ 100,000$ 780,000$ 100,000$ WW1501 Line Rep - Crane Drive -$ 185,000$ 185,000$ 39,654$ 145,346$ 247,669$ 62,669$ WW1502 Line Rep - Town Creek Drive -$ 437,000$ 437,000$ -$ 437,000$ 440,665$ 3,665$ FB9911 FB - Wastewater Impact (Restricted) -$ -$ -$ -$ -$ -$ (434,685)$ 996,086$ 812,000$ 1,808,086$ 1,051,259$ 756,827$ 2,074,420$ (168,351)$ 1 Portion of debt not yet issued.Sub-Total Street ProjectsSub-Total Drainage ProjectsSub-Total Wastewater Projects139
CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5/31/14Appropriation/ AmendmentBudget as of 5/31/15Expended as of 5/31/15Remaining FundsRevised Project Cost EstimatesUnfunded/ (Excess Funding) WATER PROJECTSWT0001Misc. Water Rehab (min bal $150,000)443,511$ 150,000$ 593,511$ 474,053$ 119,458$ 703,511$ 110,000$ WT0101 Water Tank Debt Payment-Impact 3,730,280$ 248,440$ 3,978,720$ 3,896,004$ 82,716$ 4,224,202$ 245,482$ WT0104Well Repairs (min bal $200,000)1,313,992$ 300,000$ 1,613,992$ 1,224,885$ 389,107$ 1,613,992$ -$ WT0803 Meters/Transponders (annual transfer $158,000)1,453,750$ 58,000$ 1,511,750$ 1,032,116$ 479,634$ 1,669,750$ 158,000$ WT0901 TRA Water Payments-Impact 750,000$ -$ 750,000$ 750,000$ -$ 750,000$ -$ WT1201 Reclaimed Water Line Extension Phase I 6,650,000$ (3,410,548)$ 3,239,452$ 3,239,452$ -$ 3,239,452$ -$ (2)WT1212 Reclaimed Water Line Extension Phase II-$ 3,129,300$ 3,129,300$ 34,958$ 3,094,342$ 3,129,300$ -$ (2)WT1402 Fixed Base Meter Reading and Water Meter Changeout5,500,000$ (6,950)$ 5,493,050$ -$ 5,493,050$ 5,493,050$ -$ WT1403 Reclaimed Water Line Extension Debt Payment-Impact120,369$ 120,894$ 241,263$ 200,969$ 40,294$ 360,957$ 119,694$ WT1501 24-Inch Valve Replacement Cinnamon, Anice, Fuller-Wiser-$ 220,000$ 220,000$ 100$ 219,900$ 180,000$ (40,000)$ FB9910 FB- Water Impact (Restricted)-$ -$ -$ -$ -$ -$ (1,298,254)$ FB9901 FB - Water & Wastewater CIP-$ -$ -$ -$ -$ -$ (194,347)$ 19,961,902$ 809,136$ 20,771,038$ 10,852,537$ 9,918,501$ 21,364,214$ (899,425)$ OTHERAC1201 Texas Star Sports Complex Phase IV840,687$ -$ 840,687$ 556,196$ 284,491$ 840,687$ -$ CM0304 Entry Monument Sign Program115,782$ 20,000$ 135,782$ 106,227$ 29,555$ 135,782$ -$ CM0804 Redevelopment 974,300$ 400,122$ 1,374,422$ 1,053,006$ 321,416$ 1,374,422$ -$ CM1508 Car Rental Contingency-$ 700,000$ 700,000$ -$ 700,000$ 700,000$ -$ CM1509 Municipal Plaza Improvements Phase I -$ 100,000$ 100,000$ -$ 100,000$ 158,500$ 58,500$ DV9901 EDC Incentive Funds500,854$ 25,000$ 525,854$ 450,853$ 75,001$ 550,854$ 25,000$ ED0101 Planning Consultants204,869$ -$ 204,869$ 104,869$ 100,000$ 204,869$ -$ ED1002 EDC Contingency250,000$ -$ 250,000$ -$ 250,000$ 250,000$ -$ FM1201ADA/TAS Facility Improvements (min bal $75,000)100,000$ -$ 100,000$ 39,386$ 60,614$ 115,000$ 15,000$ FM1510 Development/Engineering Building Design -$ 94,350$ 94,350$ 34,600$ 59,750$ 94,350$ -$ GC1201TSGC Misc. Improvements (min bal $150,000)250,000$ 105,000$ 355,000$ 219,212$ 135,788$ 430,000$ 75,000$ PR0720Misc. Park Improvements (min bal $100,000)575,000$ 10,500$ 585,500$ 519,569$ 65,931$ 665,500$ 80,000$ PR0804 Park Irrigation175,000$ 25,000$ 200,000$ 87,116$ 112,884$ 225,000$ 25,000$ PR1401 Glade Parks Trail Connection 117,000$ 1,269,545$ 1,386,545$ 81,677$ 1,304,868$ 1,396,545$ 10,000$ FB9906 FB-EDC CIP-$ -$ -$ -$ -$ -$ (418,130)$ FB9908 FB-Texas Star Sports Complex CIP-$ -$ -$ -$ -$ -$ (753,326)$ FB9909 FB-General CIP-$ -$ -$ -$ -$ -$ (189,645)$ FB9913 FB-Car Rental CIP-$ -$ -$ -$ -$ -$ (225,173)$ 4,103,492$ 2,749,517$ 6,853,009$ 3,252,711$ 3,600,298$ 7,141,509$ (1,297,774)$ 39,348,717$ 5,416,253$ 44,764,970$ 24,980,970$ 19,784,000$ 49,371,890$ 984,133$ 2 Project WT1201 - split between Phase I and Phase II (WT1212).TOTAL FUNDED PROJECTSSub-Total Water ProjectsSub-Total Other Projects140
Debt
141
880,224$ 873,440$ 873,440$ 750,824$
REVENUES
Property Taxes 3,107,857$ 2,994,233$ 3,080,959$ 2,961,912$
Gross Receipts Tax -$ -$ -$ -$
General Sales Tax -$ -$ -$ -$
Selective Sales Tax -$ -$ -$ -$
Fines/Fees/Penalties 16,099$ 22,000$ 20,537$ 21,081$
Licenses & Permits -$ -$ -$ -$
Interest Income 526$ 820$ 864$ 820$
Intergovernmental Revenue -$ -$ -$ -$
Charges for Service -$ -$ -$ -$
Miscellaneous/Rental Income 694,755$ 495,000$ 495,000$ 495,000$
Insurance/Risk/Other Financing Sources -$ -$ 6,474,428$ -$
Revenues before Transfers 3,819,237$ 3,512,053$ 10,071,788$ 3,478,813$
Transfers from Other Funds 2,644,174$ 3,125,809$ 3,087,831$ 3,209,979$
TOTAL REVENUES 6,463,411$ 6,637,862$ 13,159,619$ 6,688,792$
TOTAL RESOURCES 7,343,635$ 7,511,302$ 14,033,059$ 7,439,616$
EXPENDITURES
Personal Services -$ -$ -$ -$
Professional/Technical Services -$ -$ -$ -$
Contractual Services -$ -$ -$ -$
Utilities -$ -$ -$ -$
Maintenance -$ -$ -$ -$
Other Services/Contingencies -$ -$ -$ -$
Insurance -$ -$ -$ -$
General & Administrative -$ -$ -$ -$
Rebates/Incentives -$ -$ -$ -$
Supplies -$ -$ -$ -$
Capital Purchases (Equipment)-$ -$ -$ -$
Debt Service/Bank Charges (1)6,470,195$ 6,732,536$ 13,282,235$ 6,802,857$
Expenditures before Transfers 6,470,195$ 6,732,536$ 13,282,235$ 6,802,857$
Transfers to Other Funds -$ -$ -$ -$
TOTAL EXPENDITURES 6,470,195$ 6,732,536$ 13,282,235$ 6,802,857$
ENDING FUND BALANCE 873,440$ 778,766$ 750,824$ 636,759$
The projected FY2014-15 and FY2015-16 decrease is due to the use of excess reserves to pay current year debt
service.
ESTIMATED
FY2014-15
BUDGET
FY2014-15 DEBT FUND SUMMARY
BEGINNING FUND BALANCE
(1) FY2013-14 Actual excludes $2,620 period 13 GAAP adjustment for conversion to budgetary basis of accounting as
described on page 173.
ACTUAL
FY2013-14
PROPOSED
FY2015-16
142
6,620,097$ 4,824,106$ 4,824,106$ 5,076,341$
REVENUES
Property Taxes -$ -$ -$ -$
Gross Receipts Tax -$ -$ -$ -$
General Sales Tax -$ -$ -$ -$
Selective Sales Tax -$ -$ -$ -$
Fines/Fees/Penalties -$ -$ -$ -$
Licenses & Permits -$ -$ -$ -$
Interest Income 16,339$ 15,570$ 15,920$ 6,350$
Intergovernmental Revenue -$ -$ -$ -$
Charges for Service 5,000$ -$ -$ -$
Miscellaneous/Rental Income 767,847$ 331,137$ 658,261$ 306,675$
Insurance/Risk/Other Financing Sources -$ -$ -$ -$
Revenues before Transfers 789,186$ 346,707$ 674,181$ 313,025$
Transfers from Other Funds 115,000$ 289,452$ 498,124$ -$
TOTAL REVENUES 904,186$ 636,159$ 1,172,305$ 313,025$
TOTAL RESOURCES 7,524,283$ 5,460,265$ 5,996,411$ 5,389,366$
EXPENDITURES
Personal Services -$ -$ -$ -$
Professional/Technical Services -$ -$ -$ -$
Contractual Services -$ -$ -$ -$
Utilities -$ -$ -$ -$
Maintenance 5,000$ -$ -$ -$
Other Services/Contingencies 48,620$ -$ -$ -$
Insurance -$ -$ -$ -$
General & Administrative -$ -$ -$ -$
Rebates/Incentives -$ -$ -$ -$
Supplies -$ -$ -$ -$
Capital Purchases (Equipment)545,763$ -$ -$ -$
Debt Service/Bank Charges -$ -$ -$ -$
Expenditures before Transfers 599,383$ -$ -$ -$
Transfers to Other Funds 1,929,126$ 606,398$ 920,070$ 1,465,235$
TOTAL EXPENDITURES 2,528,510$ 606,398$ 920,070$ 1,465,235$
ENDING FUND BALANCE 4,995,773$ 4,853,867$ 5,076,341$ 3,924,131$
DEBT RESERVE FUND
SUMMARY
BEGINNING FUND BALANCE
ACTUAL
FY2013-14
* In prior years the Texas Star Golf Course Reserves and CIP funds have been combined. Reserves and CIP have now been
separated for accounting purposes, therefore beginning Fund Balance FY15 has been adjusted to show Golf CIP beginning Fund
Balance amounts of $171,666 and Golf Reserves beginning Fund Balance of $923,377.
Projected FY16 in decrease in fund balance is due to lower reserve requirements as set by bond covenants. Funds no longer
required in reserves are being transferred to capital improvements.
PROPOSED
FY2015-16
ESTIMATED
FY2014-15*
BUDGET
FY2014-15*
143
INTRODUCTION TO DEBT
General Obligation: The existing debt obligation and individual issues are presented in this section with
graphical representations as well.
Existing debt level reflects nineteen years of remaining payments with additional debt capacity as the
structure begins to decline in 2021 and 2022 and falls again in 2025. The final debt service payment
lies in fiscal year 2034.
This debt structure also represents the following ratios:
Debt to Current Debt
Debt per Capita: Tax Base: to Revenue:
City - $548 0.73% 9.26%
General obligation ratios are favorable. Low debts to tax base ratios reveal the City’s goal of not
burdening the citizens with excessive debt. Debt to revenue ratio is below 10%.
The portion of the tax rate that is dedicated for existing debt levels is approximately 22%, which is a
fiscally sound level.
The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Euless’ adopted rate of
$0.4675 falls well below this limit.
Euless’ financial policies address debt management. Excerpts from that section include the following:
Long-term debt will not be used for operating purposes, and the life of the bonds will not exceed
the useful life of the projects financed.
Full disclosure of operations will be made to the bond rating agencies. The City staff, with the
assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and
presentation to the rating agencies.
The debt burden should be within the norm of comparable cities. Specifically, maintenance of
capacity not to exceed the median per capita and per assessed valuation will be monitored.
The City will issue bonds with an average life of twenty (20) years or less in order to reduce net
interest cost and maintain future flexibility by paying off debt earlier. The issuance should
contribute to an overall curve that is relatively flat.
Future debt issues will be considered within the parameters of the City’s financial policies, ratios,
supporting revenues and political climate.
Revenue: The City’s revenue bonds are comprised of Water and Wastewater, and Sales Tax.
Water and Wastewater
The existing debt structure represents twenty years of remaining payments with additional debt
capacity as the structure begins to decline in 2021. The final payment lies in 2035.
Current Revenue Bond Coverage for Water and Wastewater Bonds is 2.77 (see Table 12 of
September 30, 2014 CARF).
Sales Tax
The City approved an additional sales tax of a half-cent under the 4b Economic Development
legislation. The purpose of the sales tax is to fund library projects, parks projects, and economic
144
development incentives. The existing debt payment schedule falls dramatically in 2016 and decreases
again in 2017. The final payment on these bonds is scheduled for in 2019.
Current coverage ratio is 60.01 times, as calculated below:
Gross Sales Tax Receipts $4,387,330 60.01
Avg. Annual Debt outstanding $73,109
Euless’ financial policies also address revenue issues in the debt management section. Excerpts from
that section include the following:
When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues.
The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund.
The City will maintain two coverage ratios: 1.50 for revenue bonds “technical average” and
1.25 for all indebtedness “practical coverage”. The City will issue new debt for an Enterprise
only after an “additional bonds” test has been applied.
The City will issue bonds with an average life of twenty (20) years or less in order to reduce net
interest cost and maintain future flexibility by paying off debt earlier. The issuance should
contribute to an overall curve that is relatively flat.
Bond Rating History
RATING AGENCY TYPE DATES RATING
Standard & Poor’s G.O. 02/09 to present
6/04 to 02/09
4/84 to 6/04
4/84
AA
AA-
A+
A to A+
WW & SS
Revenue
05/12 to present
9/08 to 05/12
6/04 to 9/08
6/87 to 6/04
AA+
AA
A+
A
4/83 to 6/87
Prior to 4/83
A-
BBB+
Moody’s G.O. *04/10 to present
5/85 to 04/10
Prior to 5/85
Aa2
A1
A
WW & SS Revenue *04/10 to present
6/04 to 04/10
6/99 to 6/04
1983 to 1999
Aa2
A1
A2
A
*Moody’s recalibrated its rating designations in April of 2010.
145
SALES TAX
YEAR G.O.'s & C.O.'s GOLF/SOFTBALL WATER/WASTEWATER STAR CENTER ½ CENT REQUIREMENTS
2016 $3,645,912 *$776,725 $816,708 $708,805 $169,076 $6,117,226
2017 $3,479,863 $589,675 $942,600 $711,555 $46,716 $5,770,408
2018 $3,487,288 $595,425 $948,392 $705,900 $36,073 $5,773,077
2019 $3,018,413 $588,600 $948,828 $708,390 $40,572 $5,304,802
2020 $3,039,813 $589,125 $948,822 $708,863 $0 $5,286,622
2021 $2,105,163 $594,125 $678,022 $712,495 $0 $4,089,804
2022 $1,211,313 $591,275 $671,200 $710,020 $0 $3,183,808
2023 $1,212,813 $590,444 $678,663 $706,020 $0 $3,187,939
2024 $1,204,903 $588,738 $670,198 $708,740 $0 $3,172,579
2025 $660,194 $591,072 $530,954 $715,140 $0 $2,497,360
2026 $663,344 $587,419 $528,802 $0 $0 $1,779,564
2027 $665,794 $592,678 $536,097 $0 $0 $1,794,568
2028 $662,288 $0 $532,247 $0 $0 $1,194,534
2029 $663,275 $0 $532,848 $0 $0 $1,196,123
2030 $663,275 $0 $537,852 $0 $0 $1,201,127
2031 $427,550 $0 $536,717 $0 $0 $964,267
2032 $426,150 $0 $540,017 $0 $0 $966,167
2033 $424,450 $0 $537,707 $0 $0 $962,157
2034 $427,450 $0 $409,857 $0 $0 $837,307
2035 $0 $0 $412,599 $0 $0 $412,599
TOTAL $28,089,247 $7,275,300 $12,939,127 $7,095,928 $292,436 $55,692,037
* Corrected from FY16 Preliminary Operating Budget
ANNUAL DEBT SERVICE
TOTAL G.O. BONDS AND REVENUE BONDS
TOTAL ANNUAL DEBT SERVICE REQUIREMENTS
SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS
$0
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
2016 2018 2020 2022 2024 2026 2028 2030 2032 2034
FISCAL YEAR
SALES TAX 1/2 CENT
GOLF/SOFTBALL
STAR CENTER
WATER/WASTEWATER
GENERAL
146
U.S. BANK, DALLAS, TX
84525
Glade Parks -- #403
YEAR INTEREST PRINCIPAL REQUIREMENTS
2016 $770,912 *$2,875,000 $3,645,912
2017 $689,863 $2,790,000 $3,479,863
2018 $597,288 $2,890,000 $3,487,288
2019 $508,413 $2,510,000 $3,018,413
2020 $419,813 $2,620,000 $3,039,813
2021 $335,163 $1,770,000 $2,105,163
2022 $261,313 $950,000 $1,211,313
2023 $222,813 $990,000 $1,212,813
2024 $184,903 $1,020,000 $1,204,903
2025 $160,194 $500,000 $660,194
2026 $143,344 $520,000 $663,344
2027 $125,794 $540,000 $665,794
2028 $107,288 $555,000 $662,288
2029 $88,275 $575,000 $663,275
2030 $68,275 $595,000 $663,275
2031 $47,550 $380,000 $427,550
2032 $36,150 $390,000 $426,150
2033 $24,450 $400,000 $424,450
2034 $12,450 $415,000 $427,450
TOTAL $4,804,247 $23,285,000 $28,089,247
* Corrected from FY16 Preliminary Annual Operating Budget
General Obligation & C.O. Bonds
Composition of Debt Service
DEBT SERVICE REQUIREMENTS
SUMMARY OF GENERAL OBLIGATION BONDS
$0
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
$3,500,000
$4,000,000
2016 2018 2020 2022 2024 2026 2028 2030 2032 2034
Fiscal Year
Interest Principal
147
DATED:
ORIGINAL AMOUNT:$6,575,000
PAYING AGENT:U.S. BANK, DALLAS, TX
N/A
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS
2016 3.000%$83,825 *$83,825 $700,000 $867,650
2017 3.500%$73,325 $73,325 $730,000 $876,650
2018 3.500%$60,550 $60,550 $760,000 $881,100
2019 3.500%$47,250 $47,250 $780,000 $874,500
2020 4.000%$33,600 $33,600 $820,000 $887,200
2021 4.000%$17,200 $17,200 $860,000 $894,400
TOTAL $315,750 $315,750 $4,650,000 $5,281,500
* Corrected from FY16 Preliminary Annual Operating Budget
OPTION DATE:
INTEREST
Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt
service requirements of the City and (ii)to pay the costs associated with the issuance of the bonds. These Bonds are direct
obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed
by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:GENERAL OBLIGATION REFUNDING BONDS,SERIES 2011
INTEREST RATES:BOND YEARS 2013-2014 @ 2.000%, 2015-2016 @ 3.000%, 2017-2019 @
3.500%, 2020-2021 @ 4.000%
January 15, 2011
148
DATED:January 15, 2011
ORIGINAL AMOUNT: $180,130
PAYING AGENT: U.S. BANK, DALLAS, TX
August 15, 2021
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS
2016 3.000% $3,100 $3,100 $10,000 $16,200
2017 3.000% $2,950 $2,950 $10,000 $15,900
2018 3.000% $2,800 $2,800 $10,000 $15,600
2019 4.000% $2,650 $2,650 $10,000 $15,300
2020 4.000% $2,450 $2,450 $10,000 $14,900
2021 4.000% $2,250 $2,250 $10,000 $14,500
2022 4.000% $2,050 $2,050 $10,000 $14,100
2023 4.000% $1,850 $1,850 $10,000 $13,700
2024 4.000% $1,650 $1,650 $10,000 $13,300
2025 4.000% $1,450 $1,450 $10,000 $12,900
2026 4.000% $1,250 $1,250 $10,000 $12,500
2027 4.125% $1,050 $1,050 $10,000 $12,100
2028 4.125% $844 $844 $10,000 $11,688
2029 4.250% $638 $638 $15,000 $16,275
2030 4.250% $319 $319 $15,000 $15,638
TOTAL $27,300 $27,300 $160,000 $214,600
OPTION DATE:
INTEREST
Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks,
entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights-of-way therefor, and (ii) to
pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad
valorem tax levied on all taxable property within the City, within the limits prescribed by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE
CERTIFICATES OF OBLIGATION, SERIES 2011 (ASH LANE)
INTEREST RATES:BOND YEARS 2011-2018 @ 3.000%, 2019-2026 @ 4.000%, 2027-2028 @ 4.125%,
2029-2030 @ 4.250%
149
DATED:January 15, 2011
ORIGINAL AMOUNT: $2,854,870
PAYING AGENT: U.S. BANK, DALLAS, TX
August 15, 2021
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS
2016 3.000% $48,622 $48,622 $125,000 $222,244
2017 3.000% $46,747 $46,747 $130,000 $223,494
2018 3.000% $44,797 $44,797 $135,000 $224,594
2019 4.000% $42,772 $42,772 $140,000 $225,544
2020 4.000% $39,972 $39,972 $145,000 $224,944
2021 4.000% $37,072 $37,072 $150,000 $224,144
2022 4.000% $34,072 $34,072 $155,000 $223,144
2023 4.000% $30,972 $30,972 $165,000 $226,944
2024 4.000% $27,672 $27,672 $170,000 $225,344
2025 4.000% $24,272 $24,272 $175,000 $223,544
2026 4.000% $20,772 $20,772 $185,000 $226,544
2027 4.125% $17,072 $17,072 $195,000 $229,144
2028 4.125% $13,050 $13,050 $200,000 $226,100
2029 4.250% $8,925 $8,925 $205,000 $222,850
2030 4.250% $4,569 $4,569 $215,000 $224,138
TOTAL $441,356 $441,356 $2,490,000 $3,372,713
Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks,
entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights-of-way therefor, and (ii) to
pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad
valorem tax levied on all taxable property within the City, within the limits prescribed by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE
CERTIFICATES OF OBLIGATION, SERIES 2011 (GLADE PARKS)
INTEREST RATES:BOND YEARS 2011-2018 @3.000%, 2019-2026 @ 4.000%, 2027-2028@ 4.125%,
2029-2030 @4.250%
OPTION DATE:
INTEREST
150
DATED:December 1, 2011
ORIGINAL AMOUNT:$5,955,000
PAYING AGENT:U.S. BANK, DALLAS, TX
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS
2016 2.000%$69,159 *$65,009 $415,000 $549,168
2017 3.000%$65,009 $58,634 $425,000 $548,644
2018 3.000%$58,634 $52,109 $435,000 $545,744
2019 3.000%$52,109 $45,359 $450,000 $547,469
2020 4.000%$45,359 $35,959 $470,000 $551,319
2021 4.000%$35,959 $26,259 $485,000 $547,219
2022 4.000%$26,259 $16,159 $505,000 $547,419
2023 3.000%$16,159 $8,359 $520,000 $544,519
2024 3.125%$8,359 $0 $535,000 $543,359
TOTAL $377,009 $307,850 $4,240,000 $4,924,859
* Corrected from FY16 Preliminary Annual Operating Budget
OPTION DATE:
INTEREST
Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt
service requirements of the City and (ii)to pay the costs associated with the issuance of the bonds.These Bonds are direct obligations
of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:GENERAL OBLIGATION REFUNDING BONDS,SERIES 2012
INTEREST RATES:BOND YEARS 2012-2016 @ 2.000%, 2017-2019 @ 3.000%, 2020-2022 @ 4.000%,
2023 @ 3.000% and 2024 @ 3.125%
February 15, 2021
151
DATED:
ORIGINAL AMOUNT: $1,285,000
PAYING AGENT: U.S. BANK, DALLAS, TX
N/A
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS
2016 4.000% $7,900 * $0 $395,000 $402,900
TOTAL $7,900 $0 $395,000 $402,900
* Corrected from FY16 Preliminary Annual Operating Budget
Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall
debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct
obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed
by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:
INTEREST
GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A
OPTION DATE:
INTEREST RATES: BOND YEARS 2013-2014 @ 2.00%, 2015-2016 @ 4.000%
November 1, 2012
152
DATED:
ORIGINAL AMOUNT: $5,685,000
PAYING AGENT: U.S. BANK, DALLAS, TX
OPTION DATE: N/A
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS
2016 3.000% $84,525 $66,075 $1,230,000 $1,380,600
2017 3.000% $66,075 $46,950 $1,275,000 $1,388,025
2018 3.000% $46,950 $27,150 $1,320,000 $1,394,100
2019 3.000% $27,150 $13,800 $890,000 $930,950
2020 3.000% $13,800 $0 $920,000 $933,800
TOTAL $238,500 $153,975 $5,635,000 $6,027,475
INTEREST
Proceeds from the sale of the Bonds will be used to (i) refund a portion of the City's currently refundable outstanding debt (the
"Refunded Obligations"), in order to lower the overall debt service requirements of the City and (ii) payment of costs associated with
the issuance of the Bonds (see "Plan of Financing - Refunded Obligations" for more detail and Schedule I for a detailed description of
the Refunded Obligations). These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all
taxable property within the City, within the limits prescribed by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:GENERAL OBLIGATION REFUNDING BONDS, SERIES 2014
INTEREST RATES: BOND YEARS 2016-2020 @ 3.00%
October 15, 2014
153
DATED:October 15, 2014
ORIGINAL AMOUNT: $5,715,000
PAYING AGENT: U.S. BANK, DALLAS, TX
August 15, 2024
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS
2016 0.000% $103,575 $103,575 $0 $207,150
2017 5.000% $103,575 $103,575 $220,000 $427,150
2018 5.000% $98,075 $98,075 $230,000 $426,150
2019 5.000% $92,325 $92,325 $240,000 $424,650
2020 5.000% $86,325 $86,325 $255,000 $427,650
2021 5.000% $79,950 $79,950 $265,000 $424,900
2022 5.000% $73,325 $73,325 $280,000 $426,650
2023 5.000% $66,325 $66,325 $295,000 $427,650
2024 3.000% $58,950 $58,950 $305,000 $422,900
2025 3.000% $54,375 $54,375 $315,000 $423,750
2026 3.000% $49,650 $49,650 $325,000 $424,300
2027 3.000% $44,775 $44,775 $335,000 $424,550
2028 3.000% $39,750 $39,750 $345,000 $424,500
2029 3.000% $34,575 $34,575 $355,000 $424,150
2030 3.000% $29,250 $29,250 $365,000 $423,500
2031 3.000% $23,775 $23,775 $380,000 $427,550
2032 3.000% $18,075 $18,075 $390,000 $426,150
2033 3.000% $12,225 $12,225 $400,000 $424,450
2034 3.000% $6,225 $6,225 $415,000 $427,450
TOTAL $1,075,100 $1,075,100 $5,715,000 $7,865,200
OPTION DATE:
INTEREST
Proceeds from the sale of the Bonds will be used for (i) street improvements, including drainage, landscaping,
curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the
acquisition of land and rights-of-way therefor, and (ii) professional services rendered in relation to such projects and
the financing thereof. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied
on all taxable property within the City, within the limits prescribed by law.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:
TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE)
REVENUE CERTIFICATES OF OBLIGATION, SERIES 2014 (GLADE
PARKS)
INTEREST RATES: BOND YEARS 2017-2023 @5.000%, 2024-2034 @ 3.000%
154
YEAR INTEREST PRINCIPAL REQUIREMENTS
2016 $218,805 $490,000 $708,805
2017 $206,555 $505,000 $711,555
2018 $190,900 $515,000 $705,900
2019 $173,390 $535,000 $708,390
2020 $153,863 $555,000 $708,863
2021 $132,495 $580,000 $712,495
2022 $110,020 $600,000 $710,020
2023 $86,020 $620,000 $706,020
2024 $58,740 $650,000 $708,740
2025 $30,140 $685,000 $715,140
TOTAL $1,360,928 $5,735,000 $7,095,928
Taxable G.O.'s (Self Supporting)
Composition of Debt Service
DEBT SERVICE REQUIREMENTS
SUMMARY OF TAXABLE BONDS
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
2016 2018 2020 2022 2024
Fiscal Year
Interest Principal
155
DATED:AUGUST 15, 2010
ORIGINAL AMOUNT: $8,110,000
PAYING AGENT: US BANK
August 1, 2021
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS
2016 2.500% $109,403 $109,403 $490,000 $708,805
2017 3.100% $103,278 $103,278 $505,000 $711,555
2018 3.400% $95,450 $95,450 $515,000 $705,900
2019 3.650% $86,695 $86,695 $535,000 $708,390
2020 3.850% $76,931 $76,931 $555,000 $708,863
2021 3.875% $66,248 $66,248 $580,000 $712,495
2022 4.000% $55,010 $55,010 $600,000 $710,020
2023 4.400% $43,010 $43,010 $620,000 $706,020
2024 4.400% $29,370 $29,370 $650,000 $708,740
2025 4.400% $15,070 $15,070 $685,000 $715,140
TOTAL $680,464 $680,464 $5,735,000 $7,095,928
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:TAXABLE GENERAL OBLIGATION REFUNDING BONDS SERIES 2010
Proceeds from the sale of the Certificates were used to purchase a community ice skating recreation facility and to
pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the
City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all
taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000)
of the Net revenues of the City's combined Waterworks and Sewer System as provided in the Ordinance. The
facility is operated by the Dallas Stars; rental payments received from the operator are used to fund this self-
supporting debt.
INTEREST RATES: 2011 - 2025, RATES VARY FROM .680% TO 4.400%
OPTION DATE:
INTEREST
156
YEAR INTEREST PRINCIPAL REQUIREMENTS
2016 $151,725 $625,000 $776,725
2017 $134,675 $455,000 $589,675
2018 $125,425 $470,000 $595,425
2019 $113,600 $475,000 $588,600
2020 $99,125 $490,000 $589,125
2021 $84,125 $510,000 $594,125
2022 $71,275 $520,000 $591,275
2023 $60,444 $530,000 $590,444
2024 $48,738 $540,000 $588,738
2025 $36,072 $555,000 $591,072
2026 $22,419 $565,000 $587,419
2027 $7,678 $585,000 $592,678
TOTAL $955,300 $6,320,000 $7,275,300
These bonds were originally issued as C. O. bonds paid from the surplus revenues of each function.
Therefore, they are presented separately from other G.O. and C.O. Bonds.
Golf/Softball G.O. Refunding Bonds
Composition of Debt Service
DEBT SERVICE REQUIREMENTS
SUMMARY OF GOLF / SOFTBALL G.O. REFUNDING BONDS
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
2016 2018 2020 2022 2024 2026
Fiscal Year
PRINCIPAL INTEREST
157
DATED:November 1, 2012
ORIGINAL AMOUNT: $7,185,000
PAYING AGENT: U.S. BANK, ST PAUL, MN
FEBRUARY 15, 2022
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS
2016 4.000% $78,913 $69,613 $465,000 $613,525
2017 2.000% $69,613 $65,063 $455,000 $589,675
2018 2.000% $65,063 $60,363 $470,000 $595,425
2019 3.000% $60,363 $53,238 $475,000 $588,600
2020 3.000% $53,238 $45,888 $490,000 $589,125
2021 3.000% $45,888 $38,238 $510,000 $594,125
2022 2.000% $38,238 $33,038 $520,000 $591,275
2023 2.125% $33,038 $27,406 $530,000 $590,444
2024 2.250% $27,406 $21,331 $540,000 $588,738
2025 2.375% $21,331 $14,741 $555,000 $591,072
2026 2.500% $14,741 $7,678 $565,000 $587,419
2027 2.625% $7,678 $0 $585,000 $592,678
TOTAL $515,506 $436,594 $6,160,000 $7,112,100
AVERAGE ANNUAL DEBT OUTSTANDING $592,675
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-GOLF
Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding
debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated
with the issuance of the bonds.
INTEREST RATES:
BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%, 2017-2018 @
2.000%, 2019-2021 @ 3.000%, 2022 @ 2.000%, 2023 @ 2.125%, 2024 @
2.250%, 2025 @ 2.375%, 2026 @ 2.500%, 2027 @ 2.625%
OPTION DATE:
INTEREST
158
DATED:November 1, 2012
ORIGINAL AMOUNT: $460,000
PAYING AGENT: U.S. BANK, ST PAUL, MN
N/A
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS
2016 4.000% $3,200 $0 $160,000 $163,200
TOTAL $3,200 $0 $160,000 $163,200
AVERAGE ANNUAL DEBT OUTSTANDING $163,200
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-SOFTBALL
Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt
in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the
issuance of the bonds.
INTEREST RATES:
BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%, 2017-2018 @
2.000%, 2019-2021 @ 3.000%, 2022 @ 2.000%, 2023 @ 2.125%, 2024 @
2.250%, 2025 @ 2.375%, 2026 @ 2.500%, 2027 @ 2.625%
OPTION DATE:
INTEREST
159
YEAR INTEREST PRINCIPAL REQUIREMENTS
2016 $181,708 $635,000 $816,708
2017 $177,600 $765,000 $942,600
2018 $168,392 $780,000 $948,392
2019 $158,828 $790,000 $948,828
2020 $148,822 $800,000 $948,822
2021 $138,022 $540,000 $678,022
2022 $131,200 $540,000 $671,200
2023 $123,663 $555,000 $678,663
2024 $115,198 $555,000 $670,198
2025 $105,954 $425,000 $530,954
2026 $98,802 $430,000 $528,802
2027 $91,097 $445,000 $536,097
2028 $82,247 $450,000 $532,247
2029 $72,848 $460,000 $532,848
2030 $62,852 $475,000 $537,852
2031 $51,717 $485,000 $536,717
2032 $40,017 $500,000 $540,017
2033 $27,707 $510,000 $537,707
2034 $14,857 $395,000 $409,857
2035 $7,599 $405,000 $412,599
TOTAL $1,999,127 $10,940,000 $12,939,127
AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $646,956
DEBT SERVICE REQUIREMENTS
SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE BONDS
Water & Wastewater Revenue Bonds
Composition of Debt Service
$0
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
$1,000,000
2016 2018 2020 2022 2024 2026 2028 2030 2032
Fiscal Year
PRINCIPAL INTEREST
160
DESCRIPTION:
DATED: March 29, 2012
ORIGINAL AMOUNT: $3,340,000
PAYING AGENT: BANK OF TEXAS
OPTION DATE: N/A
PRINCIPAL TOTAL
YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS
2016 2.030% $24,462 $24,462 $355,000 $403,924
2017 2.030% $20,858 $20,858 $365,000 $406,716
2018 2.030% $17,154 $17,154 $375,000 $409,308
2019 2.030% $13,347 $13,347 $385,000 $411,694
2020 2.030% $9,440 $9,440 $395,000 $413,880
2021 2.030% $5,430 $5,430 $130,000 $140,860
2022 2.030% $4,111 $4,111 $130,000 $138,222
2023 2.030% $2,791 $2,791 $140,000 $145,582
2024 2.030% $1,370 $1,370 $135,000 $137,740
TOTAL $98,963 $98,963 $2,410,000 $2,607,926
INTEREST
Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding Water
and Wastewater System debt in order to lower the overall debt service requirements of the Water and Sewer
fund and (ii) to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the
City, payable, both as to principal and interest, solely and secured by a first lien on and pledge of the Net
Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not
covenanted nor obligated itself to pay the Bonds from monies raised or to be raised from taxation.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS,
SERIES 2012
INTEREST RATES: BOND YEAR 2012-2024 @ 2.030%
161
DESCRIPTION:
DATED: June 25, 2013
ORIGINAL AMOUNT: $1,585,000
PAYING AGENT: U S BANK
OPTION DATE: July 25, 2023
PRINCIPAL TOTAL
YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS
2016 2.000% $29,847 $29,847 $60,000 $119,694
2017 3.000% $29,247 $29,247 $60,000 $118,494
2018 3.000% $28,347 $28,347 $65,000 $121,694
2019 3.000% $27,372 $27,372 $65,000 $119,744
2020 3.000% $26,397 $26,397 $65,000 $117,794
2021 3.625% $25,422 $25,422 $70,000 $120,844
2022 3.625% $24,153 $24,153 $70,000 $118,306
2023 3.625% $22,884 $22,884 $75,000 $120,769
2024 4.000% $21,525 $21,525 $75,000 $118,050
2025 4.000% $20,025 $20,025 $80,000 $120,050
2026 4.000% $18,425 $18,425 $80,000 $116,850
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 $345,769 $345,769 $1,465,000 $2,156,538
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
WATERWORKS AND SEWER SYSTEM REVENUE BONDS,
SERIES 2013
INTEREST RATES: BOND YEAR 2012-2033 @ 2.00% - 5.00%
INTEREST
162
DESCRIPTION:
DATED: June 15, 2015
ORIGINAL AMOUNT:$4,685,000
PAYING AGENT:Texas Water Development Board
OPTION DATE:N/A
PRINCIPAL TOTAL
YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS
2016 0.000% $24,308 $27,346 $220,000 $271,654
2017 0.000% $27,346 $27,346 $220,000 $274,693
2018 0.000% $27,346 $27,346 $220,000 $274,693
2019 0.110% $27,346 $27,346 $220,000 $274,693
2020 0.350% $27,225 $27,225 $220,000 $274,451
2021 0.590% $26,840 $26,840 $220,000 $273,681
2022 0.800% $26,191 $26,191 $220,000 $272,383
2023 0.960% $25,311 $25,311 $220,000 $270,623
2024 1.120% $24,255 $24,255 $225,000 $273,511
2025 1.250% $22,995 $22,995 $225,000 $270,991
2026 1.390% $21,589 $21,589 $230,000 $273,178
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 $387,271 $390,310 $4,685,000 $5,462,581
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
WATERWORKS AND SEWER SYSTEM REVENUE BONDS,
SERIES 2015A (Meters)
INTEREST RATES: BOND YEARS 2019-2035 @ 0% - 1.98%
INTEREST
163
DESCRIPTION:
DATED: June 15, 2015
ORIGINAL AMOUNT: $2,380,000
PAYING AGENT: Texas Water Development Board
OPTION DATE: N/A
PRINCIPAL TOTAL
YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS
2016 0.000% $10,088 $11,349 $0 $21,437
2017 0.000% $11,349 $11,349 $120,000 $142,698
2018 0.000% $11,349 $11,349 $120,000 $142,698
2019 0.000% $11,349 $11,349 $120,000 $142,698
2020 0.050% $11,349 $11,349 $120,000 $142,698
2021 0.290% $11,319 $11,319 $120,000 $142,638
2022 0.500% $11,145 $11,145 $120,000 $142,290
2023 0.660% $10,845 $10,845 $120,000 $141,690
2024 0.820% $10,449 $10,449 $120,000 $140,898
2025 0.950% $9,957 $9,957 $120,000 $139,914
2026 1.090% $9,387 $9,387 $120,000 $138,774
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 $165,411 $166,672 $2,380,000 $2,712,083
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
WATERWORKS AND SEWER SYSTEM REVENUE BONDS,
SERIES 2015B (Reclaimed Water System)
INTEREST RATES: BOND YEARS 2020-2035 @ 0% -1.68%
INTEREST
164
TOTAL
YEAR INTEREST PRINCIPAL REQUIREMENTS
2016 $4,076 $165,000 $169,076
2017 $1,716 $45,000 $46,716
2018 $1,073 $35,000 $36,073
2019 $572 $40,000 $40,572
TOTAL $7,436 $285,000 $292,436
MAXIMUM ANNUAL DEBT SERVICE (RESERVE)$169,076
AVERAGE ANNUAL DEBT OUTSTANDING $73,109
Sales Tax Revenue Bond
Composition of Debt Service
SUMMARY OF SALES TAX REVENUE BONDS
DEBT SERVICE REQUIREMENTS
$0
$200,000
2016 2017 2018 2019
Fiscal Year
PRINCIPAL INTEREST
165
DATED:JANUARY 12, 2012
ORIGINAL AMOUNT: $3,785,000
PAYING AGENT: BANK OF TEXAS
OPTION DATE:N/A
PRINCIPAL TOTAL
YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS
2016 1.43% $2,038 $2,038 $165,000 $169,076
2017 1.43% $858 $858 $45,000 $46,716
2018 1.43% $536 $536 $35,000 $36,073
2019 1.43% $286 $286 $40,000 $40,572
TOTAL $3,718 $3,718 $285,000 $292,436
INTEREST
Proceeds from the sale of the Bonds were used to refund the Corporation's Sales Tax Revenue
Refunding Bonds, Series 2002 and Corporation's Sales Tax Revenue Refunding Bonds, Series 2006, to
lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds.
The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge
of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied
within the City of Euless for the sole benefit of the Corporation.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE
REFUNDING BONDS, SERIES 2012
INTEREST RATE: 1.43%
166
Appendix
167
Appendix A
Human Resources
168
PERSONNEL COUNTS BY FUND
FULL-TIME EMPLOYEES
FY14
ACTUAL
FY15
BUDGETED
FY15
ESTIMATED
FY16
FUNDED
263.25 265.25 263.75 266.25
21.25 23.25 23.25 23.25
41.50 42.50 42.00 42.50
10.75 11.75 11.75 11.75
JUVENILE CASE FUND 1.25 1.25 1.25 1.25
17.00 18.00 18.00 18.00
PUBLIC SAFETY SPECIAL FUND 3.00 3.00 3.00 2.00
5.00 5.00 5.00 5.00
7.00 7.00 7.00 7.00
0.00 0.00 0.00 0.00
1.50 1.50 1.50 1.50
1.00 1.00 1.00 1.00
0.50 0.50 0.50 0.50
TOTAL 373.00 380.00 378.00 380.00
PART-TIME EMPLOYEES
45.00 47.00 47.00 50.00
17.00 17.00 17.00 17.00
3.00 2.00 2.00 2.00
57.00 57.00 57.00 57.00
HOTEL/MOTEL FUND 0.00 0.00 0.00 0.00
JUVENILE CASE FUND 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
PUBLIC SAFETY SPECIAL REVENUE 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
3.00 3.00 3.00 3.00
26.00 26.00 26.00 26.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00
TOTAL 151.00 152.00 152.00 155.00
TEXAS STAR SPORTS COMPLEX
HEALTH INSURANCE FUND
WC/RISK MANAGEMENT FUND
SPECIAL RECREATION FUND
WATER & WW FUND
GOLF COURSE FUND
WC/RISK MANAGEMENT FUND
GENERAL FUND
EDC FUND
DRAINAGE UTILITY
SPECIAL RECREATION FUND
HEALTH INSURANCE FUND
TEXAS STAR SPORTS COMPLEX
CRIME CONTROL DISTRICT
SERVICE CENTER FUND
CRIME CONTROL DISTRICT
DRAINAGE UTILITY
GENERAL FUND
WATER & WW FUND
GOLF COURSE FUND
EDC FUND*
SERVICE CENTER FUND
*FY15 Budget amended to reflect the approved addition of partial year funding for a Special Events Coordinator approved by EDC
Board and City Council.
169
Personnel Counts by Division
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50
CITY SECRETARY 3.50 3.50 3.50 3.50
INFORMATION SERVICES 1.00 1.00 1.00 1.00
FACILITY MAINTENANCE 3.00 3.00 3.00 3.00
LIBRARY 9.00 9.00 9.00 9.00
Total City Administration 20.00 20.00 20.00 20.00
FINANCE/BUDGET 2.00 2.00 2.00 2.00
COURTS 7.75 7.75 7.75 7.75
ACCOUNTING 2.50 3.50 2.50 3.50
PERSONNEL 3.50 3.50 3.50 3.50
PURCHASING 1.00 1.00 1.00 1.00
Total Finance/HR Department 16.75 17.75 16.75 17.75
PD CODE 14.00 14.75 14.75 1 15.00
PD ADMINISTRATION 4.00 5.75 5.75 1 6.00
PD PATROL 42.00 41.00 41.00 1 42.00
PD INVESTIGATION 15.00 13.50 13.50 1 13.00
PD SERVICE 22.00 22.00 22.00 22.00
PD DETENTION 18.00 18.00 18.00 18.00
Total Police Department 115.00 115.00 115.00 116.00
FIRE MARSHALL 4.00 4.00 4.00 4.00
FD ADMINISTRATION 4.00 4.00 4.00 4.00
FD PARAMEDIC 64.00 64.00 64.00 64.00
Total Fire Department 72.00 72.00 72.00 72.00
PLANNING 2.50 2.50 2.50 2.50
INSPECTIONS SERVICES 4.00 4.00 4.00 4.00
ENVIRONMENTAL HEALTH 0.00 0.00 0.00 0.00
Total Planning & Development 6.50 6.50 6.50 6.50
RECREATION 6.50 6.50 6.50 6.50
PARKS 12.00 11.00 11.00 11.00
SENIOR CENTER 2.00 2.00 2.00 2.00
PROGRAMS & SPECIAL EVENTS 0.00 0.00 0.00 0.00
RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00
Total Community Services 21.50 20.50 20.50 20.50
STREET MAINTENANCE 8.00 9.50 9.50 9.50
ANIMAL CONTROL 3.00 3.00 3.00 3.00
CITY ENGINEER 0.50 0.50 0.50 0.50
Total Public Works 11.50 13.00 13.00 13.00
GF NON-DEPARTMENTAL 0.00 0.50 0.00 0.50
Total Non-departmental 0.00 0.50 0.00 0.50
TOTAL GENERAL FUND 263.25 265.25 263.75 266.25
170
Personnel Counts by Division
FY 13/14 FY 14/15 FY 14/15 FY 15/16
ACTUAL BUDGETED ESTIMATED BUDGETED
EDC - PARKS*10.25 12.25 12.25 12.25
EDC - LIBRARY 10.00 10.00 10.00 10.00
EDC - ECO. DEV.1.00 1.00 1.00 1.00
TOTAL EDC FUND 21.25 23.25 23.25 23.25
WATER OFFICE 5.00 5.00 5.00 5.00
Total Finance 5.00 5.00 5.00 5.00
W&S ENGINEERING 2.50 2.50 2.50 2.50
WATER PRODUCTION 5.25 5.75 5.75 5.75
WATER DISTRIBUTION 7.25 7.25 7.25 7.25
SEWAGE & TREATMENT 7.00 7.00 7.00 7.00
METER READING 1.00 1.00 1.00 1.00
Total Public Works 23.00 23.50 23.50 23.50
INFORMATION SERVICES 4.00 4.00 4.00 4.00
W&S NON-DEPT.9.50 10.00 9.50 10.00
Total Non-departmental 13.50 14.00 13.50 14.00
TOTAL W&S FUND 41.50 42.50 42.00 42.50
GOLF NON DEPARTMENTAL 0.75 0.75 0.75 0.75
GOLF COURSE MAINT.4.00 4.00 4.00 4.00
GOLF PRO SHOP 2.00 2.50 2.50 2.50
GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00
GOLF CONFERENCE CENTRE 1.00 1.50 1.50 1.50
TOTAL GOLF COURSE FUND 10.75 11.75 11.75 11.75
JUVENILE CASE FUND 1.25 1.25 1.25 1.25
CRIME CONTROL FUND 17.00 18.00 18.00 18.00
PUBLIC SAFETY SPECIAL FUND 3.00 3.00 3.00 1 2.00
SERVICE CENTER FUND 5.00 5.00 5.00 5.00
DRAINAGE UTILITY FUND 7.00 7.00 7.00 7.00
SPECIAL RECREATION FUND 0.00 0.00 0.00 0.00
TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50
HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00
WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50
TOTAL OTHER FUNDS 36.25 37.25 37.25 36.25
TOTAL ALL FUNDS 373.00 380.00 378.00 380.00
FY2016 Budget Changes
(from FY2015 Budget)
1) Shifted position based on funding and job function
*FY15 Budget amended to reflect the approved addition of partial year funding for a Special Events Coordinator approved by EDC Board and
City Council.
171
Appendix B
Financial Terminology
172
BASIS OF ACCOUNTING AND BUDGETING
1) The City’s finances shall be accounted for in
accordance with generally accepted accounting
principles as established by the Governmental
Accounting Standards Board (“GASB”).
a) City accounts are organized and operated on
the basis of funds, or account groups, each of
which is considered a separate accounting
entity. Fund accounting segregates funds
according to their intended purpose and is
used to aid management in demonstrating
compliance with finance-related legal and
contractual provisions. The minimum number
of funds maintained is consistent with legal and
managerial requirements. Funds are divided
into two types: governmental and proprietary
fund types. Governmental funds are those
through which most governmental functions of
the City are financed. Proprietary funds
operate in a manner similar to private business
enterprise.
b) Governmental fund types are those through
which most governmental functions of the City
are financed and include the General Fund,
Special Revenue Funds, Debt Service Funds,
and Capital Projects Funds. Governmental
funds use the flow of current financial
resources measurement focus and the
modified accrual basis of accounting. Under
the modified accrual basis of accounting
revenues are recognized when susceptible to
accrual (i.e. when both “measurable and
available”). “Measurable” means the amount of
the transaction can be determined and
“available” means collectible within the current
period or soon enough thereafter to pay
liabilities of the current period. Substantially all
revenues are considered to be susceptible to
accrual. Revenues from ad valorem taxes,
sales taxes, hotel occupancy taxes, franchise
taxes, and short-term motor vehicle taxes,
recorded in the governmental funds are
susceptible to accrual. License and permits,
charges for service, fines and forfeitures, and
miscellaneous revenues are recorded as
revenues when received because generally
they are not measurable until that time.
Investment earnings are recorded as earned
since they are both measurable and available.
Expenditures are recognized when the related
fund liability is incurred. However, debt service
expenditures as well as expenditures related to
compensated absences are recorded only
when payment is due.
c) The City utilizes encumbrance accounting for
governmental fund types, under which
purchase orders, contracts, and other
commitments for the expenditure of monies are
recorded in order to reserve that portion of the
applicable appropriations. Encumbrances
lapse at fiscal year end.
d) Proprietary funds operate in a manner similar
to private business and include enterprise
funds and internal service funds. The City’s
proprietary fund types are accounted for on a
flow of economic resources measurement
focus and use the accrual basis of accounting.
Under the full accrual method, revenues are
recorded when earned and expenses are
recorded at the time the associated liabilities
occur. Net position is presented as Invested in
capital assets – net of related debt, Restricted,
and Unrestricted. The accounting objectives
are determinations of net income, financial
position, and cash flow. Proprietary fund
operating statements present increases (e.g.,
revenues) and decreases (e.g., expenses) in
net position.
2) The City’s annual budgets shall be prepared and
adopted on a basis consistent with generally
accepted accounting principles for all governmental
and proprietary funds except the capital project
funds, which adopt project-length budgets. Using
these principles, the revenues and expenditures
are budgeted and approved before the beginning of
the fiscal year by an ordinance passed by the City
Council. Depreciation of capital assets is not
recognized in proprietary fund budgets. All annual
appropriations lapse at fiscal year end.
3) Under GASB 34, the City will continue utilizing the
accounting and budgeting processes as described
in paragraphs 1 and 2 of this section for individual
fund statements. However, because GASB 34
mandates the flow of economic resources
measurement focus and accrual basis of
accounting for government-wide reporting,
eliminating entries and extensive reconciliation
must be performed to present aggregated fund
information in the government–wide reporting
model. Therefore, individual operating funds will be
created with the objective of reducing fund level to
government-wide reconciliation as much as
possible. When appropriate, individual funds will
be examined to determine if it will be appropriate to
account for them as proprietary fund types. Also,
the City will limit the use of internal service funds
and incorporate the financial transactions of these
funds into other governmental funds.
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FUND RELATIONSHIPS
Why all these funds? Where is the money being spent? All legitimate questions. This is not a “shell game.”
Picture a city as a large corporation with many small subsidiaries – that is how to follow the funds. See below
for a more detailed explanation.
FUND/PURPOSE RELATIONSHIP TO OTHER FUNDS
GENERAL FUND
To account for most operating revenues and
expenditures of the City, not specifically
required to be reported separately.
Provides funding for general City operations or
traditional City services. Supports all other
fund groups.
WATER & WASTEWATER FUND (ENTERPRISE
FUND)
To account for water and sewer system
services. Rates are applied to actual usage.
Uses no tax dollars for support. Rates are based
on consumption. Billing services provided for
other funds.
CAPITAL PROJECTS FUND
To account for financial resources to be used
for the acquisition or construction of major
facilities or assets.
Receives funding from the General Fund, Water &
Sewer Fund, Car Rental Fund, and from the
proceeds of the sale of debt instruments for capital
improvements.
DEBT SERVICE FUNDS
To account for the accumulation of resources
for, and the payment of, general obligation,
certificates of obligation, water and sewer, or
drainage long-term debt principal and interest.
Funds borrowed for general operations.
NOTE: Both Water and Sewer, as well as
Drainage Enterprise Funds, pay for their own debt
and are not G.O. debt.
WORKERS COMP/RISK MANAGEMENT
To account for liability and casualty claims as
well as workers’ compensation programs.
Receives funding from all operating departments,
on a per employee basis for compensation and
pro rata for liability.
HOTEL/MOTEL FUND
To account for the operations and expenditures
for tourism and related programs of the City,
primarily advertising and promotion.
Funded from hotel/motel occupancy tax revenues.
FLEET MAINTENANCE
To account for operating costs and revenues of
the Service Center this provides fleet
maintenance service to all City Departments.
Receives funds from water and sewer fund.
DRUG FUND
To account for revenues and expenditures of
the Police Department activities in conjunction
with the Fort Worth DEA Task Force and the
DFW Airport DEA Task Force.
Receives funding through the forfeiture of assets
seized from drug traffickers through efforts of the
two DEA Task Forces. Revenue is then utilized
for law enforcement in our community.
INSURANCE & BENEFITS
To account for the revenues and expenditures
for the City’s health insurance claims for all
employees and retirees.
Receives funding from all operating departments,
on a per employee basis.
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FUND/PURPOSE RELATIONSHIP TO OTHER FUNDS
EQUIPMENT REPLACEMENT
To account for the accumulation of funds
planned to be used for replacement of vehicles.
Allows for level of expenditures for these costly
assets.
Funding is provided annually by all users planned
whereby they pay a lease fee to this fund based
on a calculation of depreciable value. Sale of
auction equipment is reported here.
PROGRAMS & SPECIAL EVENTS
To account for operating revenues and
expenditures of the City’s recreational program
and events.
Funded from various athletic and special events,
recreation class fees, etc.
ARBOR DAZE FUND
To account for revenues and expenditures of
the City’s annual Arbor Daze festival.
Funded from business sponsorships, booth rental,
ticket sales, souvenir sales, plant sales, etc.
DRAINAGE UTILITY
To account for acquisition, operation, and
maintenance of the City’s drainage utility
system.
Uses no tax dollars for support. Funded primarily
by user charges.
GOLF COURSE FUND
To account for revenues for the Texas Star
Golf Course and Conference Centre.
Revenues generated from green fees, cart rentals,
membership dues, pro shop sales, restaurant
sales, and conference centre rentals.
HALF CENT SALES TAX
To account for proceeds of half cent sales tax
for economic development, library and parks,
per referendum.
Funds mandated for economic development,
library and parks by half-cent sales tax proceeds.
CRIME CONTROL & PREVENTION DISTRICT
(CCPD)
To account for ¼ cent sales tax for the
revenues and expenditures for CCPD.
Receives funding from sales tax collections for
CCPD.
TEXAS STAR SPORTS COMPLEX (TSSC)
To account for revenues for Youth and Adult
Sports activity at Softball World and the Parks
at Texas Star, as well as for bond revenues.
Revenues generated from tournaments,
recreational league fees, pro shop sales,
concessions, and use of facilities.
CAR RENTAL TAX
To account for proceeds from a 5% tax on the
short-term rental of motor vehicles .
Revenues received from car rental facilities for the
short-term rental of passenger cars, vans, SUV’s
and light trucks. Funds used for any governmental
purpose.
CABLE PEG FEE
To account for proceeds from a 1% fee collected
from cable channel providers.
Revenues received from cable providers for the
expansion of the City’s public, education, and
governmental access channel.
POLICE SEIZED ASSET
To account for resources received from asset
forfeiture pursuant to court judgement File No.
09-13-640.
Revenues received from forfeitures are to be
administered in compliance with Chapter 59,
Texas Code of Criminal Procedure.
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Fund StructureGeneralFundHotel/MotelJuvenile CaseEDC ½¢CCPD ¼¢Car RentalPolice DrugPublic SafetyPolice Seized AssetsGlade Park PIDGlade Park TIRZCable PEG FeeSpecialRevenueFundsG.O.Stars CenterEDC ½¢W & WWTSGCTSSCDebtServiceFundsDeveloper's EscrowStreetsEDC ½¢GeneralRedevelopmentPolice FacilityCar RentalTSGCTSSCW & WWW Impact FeesWW Impact FeesDrainageCapitalImprovementProgramsEDC ½¢W & WWW & WWStabilizationTSGCTSSCReserveGovernmentalFundsW & WWService CenterDrainageRecreation ClassesArbor DazeTSGCTSSCEnterpriseFundsInsurance & BenefitsRisk Mgmt. & Workers Comp.Equipment ReplacementInternalServiceFundsProprietaryFundsOperating &Capital FundsW = WaterWW = WastewaterTSGC = Texas Star Golf CourseTSSC = Texas Star Sports ComplexEDC = Economic Development CorporationCCPD = Crime Control and Prevention DistrictPID = Public Improvement DistrictTIRZ = Tax Increment Financing Zone176
GLOSSARY OF TERMS
Accounts Payable: A liability account reflecting
amount of open accounts owed to private
persons or organizations for goods and services
received by a government (but not including
amounts due to other funds of the same
government or to other governments).
Accounts Receivable: An asset account
reflecting amounts owed to open accounts from
private persons or organizations for goods or
services furnished by the government.
Accrual Accounting: Recognition of the
financial effects of transactions, events, and
circumstances in the period(s) when they occur
regardless of when the cash is received or paid.
Activity: A service performed by a department
or division.
Ad Valorem Tax: All property, real, personal,
mixed tangible, intangible, annexations,
additions, and improvements to property located
within the taxing units jurisdiction which are
subject to taxation on January 1 of the current
fiscal year. Each year, following the adoption of
the budget ordinance, the City Council sets the
ad valorem tax rate and the levy for the fiscal
year beginning October 1 and continuing
through the following September 30.
Additional Sales Tax: Euless citizens
approved a ¼¢ sales tax addition in FY96 for
collection during FY97 to reduce ad valorem tax
rates within the City.
Amortization: Payment of principal plus
interest over a fixed period of time.
Appraised Value: The market value of real and
personal property located in the City as of
January 1 each year, as determined by the
Tarrant Appraisal District.
Appropriation: An authorization made by the
legislative body of a government, which permits
officials to incur obligations against and to make
expenditures of governmental resources.
Specific appropriations are usually made at the
fund level and are granted for a one-year period.
Appropriation Ordinance: The official
enactment by the legislative body establishing
the legal authority for officials to obligate and
expend resources.
Assessed Valuation: A valuation set upon
real estate or other property by a government as
a basis for levying taxes.
Assets: Resources owned or held by the City
which has monetary value.
Arbitrage: The interest earnings derived from
invested bond proceeds or debt service fund
balances.
Balance Sheet: The basic financial statement,
which discloses the assets, liability, and equities
of an entity at a specific date in conformity with
General Accepted Accounting Principles.
Balanced Budget: Annual financial plan in
which the operating budget is balanced with
current revenues, exclusive of beginning
resources, and is greater than or equal to
current expenditures / expenses.
Baseline: The amount necessary to provide the
same level of services as in the prior year.
Bond: A written promise to pay a specified sum
of money, called the face sum of money, called
the principal amount, at a specified date or dates
in the future, called the maturity date(s), together
with periodic interest at a specified rate.
Budget: The City's financial plan for a specific
fiscal year that contains an estimate of proposed
expenditures and the proposed means of
financing them.
Budget Calendar: Schedule of key dates which
the City follows in the preparation and adoption
of the budget.
Budget Document: Instrument used by the
budget-making authority to present a
comprehensive financial plan of operations to
the City Council.
Budgetary Control: The control or
management of the organization in accordance
with an approved budget for the purpose of
keeping expenditures within the limitations of
available appropriations and revenues.
Budget Manager: The individual in a specific
department who is responsible for compiling
budget information, assembling it in the proper
format, presenting the information, and
administering the department budget during the
fiscal year.
177
Capital: Any major non-recurring expenditure
or expenditure for facilities, including additions
or major alterations, construction of highways or
utility lines, fixed equipment, landscaping or
similar expenditures.
Capital Improvements Program (CIP): Is an
important planning tool that is used to link the
City’s physical development planning with fiscal
planning.
CART: Acronym for Child Abduction Response
Team which provides an immediate and
specialized response to a missing child report
where the child is believed to be endangered.
Cash Basis: A basis of accounting under which
transactions are recognized when cash changes
hands.
CCPD: Acronym for the Crime Control and
Prevention District, which is special district
funded by a ¼¢ sales and use tax which is
legally restricted to police department operations
as approved by the Crime Control and
Prevention Board.
CDBG: Acronym for the Community
Development Block Grant, federal funds made
available to municipalities specifically for
community revitalization. Administered by
Tarrant County.
Certificates of Obligations (CO’s): Similar to
general obligation bonds except certificates
require no voter approval.
City Charter: The document of a home rule
City similar to a constitution, which establishes
the City’s government structure and provides for
the distribution of powers and duties among the
various branches of government.
City Council: The Mayor and six council
members collectively acting as the legislative
and policymaking body of the City.
Contingency: A budgetary reserve set aside
for emergencies or unforeseen expenditures not
otherwise budgeted.
Contractual Services: The costs related to
services performed for the City by individuals,
businesses, or utilities.
Cost: The amount of money or other
consideration exchanged for property or
services. Cost may be incurred before money is
paid; that is, as soon as liability is incurred.
CPR: Acronym for Community Powered
Revitalization Program with the mission of
helping people and homes in need.
Current Assets: Those assets which are
available or can be made readily available to
finance current operations or to pay current
liabilities. Those assets which will be used up or
converted into cash within one year. Some
examples are cash, temporary investments, and
accounts receivable collected within one year.
Current Liabilities: Debt or other legal
obligation arising out of transactions in the past
which must be liquidated, renewed, or refunded
within one year.
Debt Service Fund: A fund used to account for
the moneys set aside for the payment of interest
and principal to holders of the City's general
obligation and revenue bonds, the sale of which
finances long-term capital improvements, such
as facilities, streets and drainage, parks and
water/wastewater systems.
Delinquent taxes: Taxes remaining unpaid on
or after the date on which a penalty or
nonpayment is attached.
Department: A functional unit of the City
containing one or more divisions or activities.
Depreciation: Change in the value of assets
(equipment, buildings, etc. with a useful life of 5
years or more) due to the use of the asset.
D/FW: Acronym for the Dallas and Fort Worth.
EDC: Acronym for the Euless Development
Corporation, a component unit of the City. This
Corporation is funded by a ½¢ sales and use tax
that is legally restricted to library, parks, and
economic development projects, and the debt
associated with each.
Effective Tax Rate: A rate which generates the
same amount of revenues from property which
is taxed in both years.
178
Encumbrances: Obligations in the form of
purchase orders, contracts or salary
commitments which are chargeable to an
appropriation and for which a part of the
appropriation is reserved. When paid, the
encumbrance is liquidated.
Enterprise Fund: A fund established to
account for operations that are financed and
operated in a manner similar to private business
enterprises - where the intent of the governing
body is that the costs of providing goods or
services to the general public on a continuing
basis be financed or recovered primarily through
user charges.
Excess Fund Balance: The excess of a fund’s
current assets over its current liabilities and
required reserve limits.
Exempt: Personnel not eligible to receive
overtime pay and who are expected to work
whatever hours are necessary to complete their
job assignments.
Expenditures: The cost of goods received or
services rendered whether cash payments have
been made or encumbered.
Fiscal Year: A 12-month period to which the
annual operating budget applies and at the end
of which a government determines its financial
position and the result of its operations. The
City of Euless’ fiscal year begins each October
1st and ends the following September 30th.
Fixed Assets: Assets of a long-term character,
which are intended to continue to be held or
used, such as land, buildings, and
improvements other than buildings, machinery,
and equipment.
Franchise: A special privilege granted by the
government permitting the continuing use of
public property, such as City streets, and usually
involving the elements of monopoly and
regulation.
FTE: Acronym for full time equivalent, a
measurement of staffing. One FTE is a 40
hours per week employee. A part-time position
working 20 hours per week, or a temporary full-
time position working six months would be ½
FTE.
Fund: A fiscal and accounting entity with a self-
balancing set of accounts recording cash and
other financial resources, together with all
related liabilities and residual equities or
balances, and changes therein, which are
segregated for the purpose of carrying on
specific activities or attaining certain objectives
in accordance with special regulations,
restrictions, or limitations.
Fund Accounting: A governmental accounting
system that is organized and operated on a fund
basis.
Fund Balance: The excess of a fund's current
assets over its current liabilities, sometimes
called working capital or fund equity. A negative
fund balance is often referred to as a deficit.
GAAP: Acronym for Generally Accepted
Accounting Principles, which is the standard
framework of guidelines for financial accounting.
It includes the standards, conventions, and rules
accountants follow in recording and
summarizing transactions and in the preparation
of financial statements.
GASB: Acronym for Government Accounting
Standards Board, an independent, non-profit
agency responsible for the promulgation of
accounting and financial reporting procedures
for governmental entities.
GC ISD: Acronym for the Grapevine Colleyville
Independent School District, the local
independent school district, with board members
elected to provide administration for schools in
the cities of Grapevine, Colleyville, and Euless.
The school district has a separate tax office
which assesses and collects taxes for operation
of the elementary and secondary schools. Note:
Some Euless residents in the southern part of
Euless attend school in the HEB ISD.
General Fund: The fund used to account for all
financial resources except those required to be
accounted for in another fund. The General
Fund is generally tax supported.
General Obligation Bonds: Bonds for the
payment of which the full faith and credit of the
issuing government are pledged. The bonds are
paid by revenue provided from real property
which is assessed through the taxation power of
the local governmental unit. Bonds must have
voter approval.
179
GFOA: Acronym for Government Finance
Officers Association whose mission is to
enhance and promote the professional
management of governments for the public
benefit by identifying and developing financial
policies and best practices and promoting their
use through education, training, facilitation of
member networking, and leadership.
Governmental Funds: The funds through
which most governmental functions typically are
financed. The acquisition, use, and financial
resources and the related current liabilities are
accounted for through governmental funds
(General, Special Revenue, Capital Projects,
and Debt Service Funds).
Grant-Funded Program: Any program
requiring any amount of State and/or Federal
funds.
Goal: The purpose toward which an endeavor
is directed; and objective.
H-E-B ISD: Acronym for the Hurst-Euless-
Bedford Independent School District, the local
independent school district, with board members
elected to provide administration for schools in
the cities of Hurst, Euless and Bedford. The
school district has a separate tax office which
assesses and collects taxes for operation of the
elementary and secondary schools. Note:
Some Euless residents in the northern part of
Euless attend school in the Grapevine-
Colleyville Independent School District due to
the close proximity of their homes to those
schools.
Homestead Exemption: A deduction from the
total taxable assessed value of owner occupied
property. The exemption in Euless is 20% with
an additional $35,000 for disabled and senior
citizens.
Infrastructure: The underlying permanent
foundation or basic framework.
Internal Service Fund: A fund used to account
for the financing of goods or services provided
by one City department or cost center to other
departments, on a cost-reimbursement basis.
Investments: Securities and real estate held
for the production of revenues in the form of
interest, dividends, rentals, or lease payments.
The term does not include fixed assets used in
governmental operations.
ISO: Acronym for Insurance Service
Organization. ISO is a New York-based advisory
organization that serves the property and
casualty insurance industry by providing
inspection services, insurance coverage form
development and statistical services.
IVR: Acronym for Interactive Voice Response
which allows customers to interact with a
company’s call center systems via a telephone
keypad or by speech recognition, after which
they can service their own inquiries by following
the IVR dialogue.
Levy: To impose taxes, special assessments,
or service charges for the support of city
services.
Maintenance: The upkeep of physical
properties in condition for use or occupancy.
Examples are the inspection of equipment to
detect defects and the making of repairs.
Mission: An inner calling to pursue an activity
or perform a service.
Modified Accrual Accounting: Accounting
system in which revenues are recognized and
recorded in the accounts when they are
measurable, available, and collectible in the
fiscal year.
Non-departmental: Department to budget
expenses that benefit the fund as a whole rather
than a particular department within the fund.
Non-exempt: Personnel eligible to receive
overtime pay when overtime work has been
authorized or requested by the supervisor.
Objective: Something worked toward or striven
for; a goal.
Operating Budget: Plan for current
expenditures and the proposed means of
financing them. The annual operating budget is
the primary means by which most of the
financing, acquisition, spending, and service
delivery activities of the City are controlled. The
use of annual operating budgets is required by
State law.
180
Operating Expenditure: Expenditure on an
existing item of property or equipment that is not
a capital expenditure.
Ordinance: A formal legislative enactment by
the governing body of the municipality. If it is
not in conflict with any higher form of law, such
as state statute or constitutional provision, it has
the full force and effect of law within the
boundaries of the municipality to which it apples.
The difference between an ordinance and a
resolution is that the latter requires less legal
formality and has lower legal status. Revenue
raising measures such as the imposition of
taxes, special assessments and service
charges, usually require ordinances.
P-Cards: Acronym for procurement card. A
City-issued credit card which allows employees
to make small purchases in a cost effective
manner.
Performance Measures: Specific quantitative
measures of work performed within an activity or
program. They may also measure results
obtained through an activity or program.
Personal Services: The costs associated with
compensating employees for their labor.
Proprietary Funds: Operation that operates
like a private operation, in which services are
financed through user charges and expenditures
include the full cost of operations.
Public Hearing: The portions of open meetings
held to present evidence and provide
information on both sides of an issue.
PID: Acronym for Public Improvement District
which offer cities and counties a means for
improving their infrastructure to promote
economic growth in an area by allowing cities
and counties to levy and collect special
assessments on properties that are within the
city or its extraterritorial jurisdiction.
Purchase Order (PO): A document authorizing
the delivery of specified merchandise or the
rendering of certain services.
PVC: Acronym for polyvinyl chloride, a plastic
compound used for water and sewer pipes.
Reimbursement: Repayment to a specific fund
for expenditures incurred or services performed
by that fund to or for the benefit of another fund.
Reserve: An account used to indicate that a
portion of fund resources is restricted for a
specific purpose, or is not available for
appropriation and subsequent spending.
Revenues: All amounts of money received by a
government from external sources other than
expense refunds, capital contributions, and
residual equity transfers.
ROW: Acronym for right-of-way.
Sales Tax: A general “sales tax” is levied on
persons and businesses selling merchandise or
services in the City limits on a retail basis. The
categories for taxation are defined by state law.
Monies collected under authorization of this tax
are for the use and benefit of the City.
Special Assessment: A compulsory levy made
against certain properties to defray part or all of
the cost of a specific improvement or service
deemed to primarily benefit those properties.
Special Revenue Fund: A fund used to
account for the proceeds of specific revenue
sources that are legally restricted to expenditure
for specified purposes.
STEP: Acronym for Selective Traffic
Enforcement Program whose goal is to reduce
the number of crashes caused by excessive
speed, disregard of traffic control devices, and
alcohol.
Supplemental Request: A request to budget
an activity at a level above current service levels
in order to achieve increased or additional
objectives. These expenditures are ongoing in
nature.
Supplies: A cost category for minor items
(individually priced at less than $5,000) required
by departments to conduct their operations.
TAD: Acronym for Tarrant Appraisal District
who is responsible for local property tax
appraisal and exemption administration for
seventy jurisdictions or taxing units in the
county.
181
Tax Rate: A percentage applied to all taxable
property to raise general revenues. It is derived
by dividing the total tax levy by the taxable net
property valuation.
Tax Roll: The official list showing the amount of
taxes levied against each taxpayer or property in
the City. The list is provided to the City by
Tarrant Appraisal District.
Taxable Value: Estimated value of taxable
property to which the ad valorem tax rate is
applied.
Taxes: Compulsory charges levied by a
government for the purpose of financing
services performed for the common benefit.
TCEQ: Acronym for Texas Commission on
Environmental Quality, a state agency which
enforces federal and state environmental laws.
TIRZ: Acronym for Tax Increment Reinvestment
Zone which is a special zone created by City
Council to attract new investment to an area.
This zone helps finance the cost of
redevelopment and encourage development in
an area that would otherwise not attract
sufficient market development in a timely
manner. Taxes attributable to new
improvements (tax increments) are set-aside in
a fund to finance public improvements within the
boundaries of the zone.
TMRS: Acronym for the Texas Municipal
Retirement System, a pension plan for
employees of member cities within the State of
Texas.
TRA: Acronym for the Trinity River Authority of
Texas which is a conservation and reclamation
district providing water and wastewater
treatment, along with recreation and reservoir
facilities, for municipalities within the nearly
18,000-square-mile Trinity River basin.
TSSC: Acronym for the Texas Star Sports
Complex which is used to account for the
revenues and expenditures of both Softball
World and the Parks at Texas Star enterprise
operations.
TXDOT: Acronym for the Texas Department of
Transportation, a state government agency
responsible for administering capital grants for
street repairs within the City of Euless.
User Charges: The payment of a fee for direct
receipt of a public service by the party benefiting
from the service.
Working Capital: Budgeted working capital is
calculated as a fund’s current assets less
current liabilities and outstanding
encumbrances. The term is used to indicate
unencumbered fund balances in enterprise
funds such as utility, golf course, Softball World
and the Parks at Texas Star.
182
Appendix C
Ordinances
183
ORDINANCE NO. 2083
AN ORDINANCE ADOPTING THE OFFICIAL OPERATING AND
CAPITAL BUDGET FOR THE CITY OF EULESS FOR THE FISCAL
YEAR BEGINNING OCTOBER 1, 2015, AND ENDING SEPTEMBER 30,
2016; AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING
OCTOBER 1, 2014, AND ENDING SEPTEMBER 30, 2015; PROVIDING
FOR THE INVESTMENT OF FUNDS; PROVIDING A SEVERABILITY
CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, the City Manager's recommended budget for the fiscal year
beginning October 1, 2015, and ending September 30, 2016, was posted on the city's
website and filed in the office of the City Secretary of the City of Euless on July 28,
2015, and has been available to the citizens and the public for their inspection since that
date; and
WHEREAS, the FY2015-2016 proposed Budget, on file in the office of the City
Secretary as Exhibit A and incorporated herein for all purposes, specifically sets forth
each of the various funds for which appropriations are delineated, and the estimated
amount of money carried in the Budget for each of such funds; and
WHEREAS, the FY2015-2016 proposed Budget includes, by reference, certain
elements of the Capital Improvements Program, on file in the office of the City Secretary
as Exhibit B, which details planned capital improvement projects of the city that have
been identified to date and contains a statement proposing capital expenditures
deemed necessary for undertaking during the next budget year and recommended
provisions for financing and a list of capital projects which should be undertaken within
the five (5) next succeeding years; and
WHEREAS, on August 25, 2015, the Euless City Council held a public hearing
on the proposed Budget at which time all citizens and interested persons were given an
opportunity to be heard regarding the Budget; and
WHEREAS, notice of such public hearing on the Budget was duly published in
accordance with law and at the conclusion of such hearing, it was determined that such
Budget should be adopted; and
WHEREAS, the City Council deems it to be in the best interest of the citizens to
amend the FY2014-2015 budget due to unforeseen circumstances.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF EULESS, TEXAS, THAT:
184
SECTION 1.
The official Budget for the City of Euless for the fiscal year beginning October 1,
2015, and ending September 30, 2016, on file in the office of the City Secretary as
Exhibit A, is hereby adopted and there is hereby appropriated from the funds indicated
therein such sums for the projects, operations, activities, purchases, and other
expenditures proposed in the Budget. The Euless City Secretary is directed to keep
and maintain a copy of such official Budget on file in the office of the City Secretary
available for inspection by citizens and the general public. A copy of the Budget shall
be posted on the official website for the City of Euless. In addition, the City Manager
shall file or cause to be filed a true and correct copy of this ordinance, along with the
approved Budget, and any amendments thereto, in the office of the County Clerk of
Tarrant County, Texas, as required by State law.
SECTION 2.
The City Council hereby approves as a part of the Budget the FY2015-2016
Capital Improvements Program, on file in the office of the City Secretary as Exhibit B.
which details planned capital improvement projects of the City that have been identified
to date. This document meets the requirements of the City Charter, Article VII, Section
2 (5) which requires "A statement proposing any capital expenditures deemed
necessary for undertaking during the next budget year and recommended provisions for
financing" and Section 2 ( 6) which requires, "A list of capital projects which should be
undertaken within the five (5) next succeeding years." The Euless City Secretary is
directed to keep and maintain a copy of such Capital Improvement Program on file in
the office of the City Secretary available for inspection by citizens and the general
public. A copy of the Capital Improvement Program shall be posted on the official
website for the City of Euless.
SECTION 3.
The FY 2014-2015 official Budget for the City of Euless is amended to provide an
additional $550,839 to rebate certain contractual agreements, $6,869,836 for bond
issuances and refundings, $912,000 in grant proceeds, $80,011 in interfund transfers
and interest income allocations, and a reduction of $288,198 for certain projects. The
revised figures, prepared and submitted by the City Manager for the 2014-2015 budget
are hereby approved and appropriated, and any necessary transfers between accounts
and departments are hereby authorized, approved and appropriated.
SECTION 4.
All funds appropriated and allocated shall be expended and used pursuant to the
provisions of such official Budget and the City Manager is directed to appropriate and
expend City funds according to City Charter provisions.
Ordinance No. 2083, Page 2 of 5
185
SECTION 5.
The sums below are hereby appropriated from the respective operating funds for
the payment of expenditures on behalf of the city government as established in the
approved Budget document:
FY2015 FY2016
Amended Budgeted
FUND Expenditures Expenditures
General Fund 38,848,423 $ 39,760,267
Hotel/Motel Fund 450,721
Juvenile Case Fund 86,010
Half Cent Sales Tax Fund (EDC) 5,650,489
Crime Control & Prevention District Fund (CCPD) 2,491 ,461
Police Seized Assets Fund 235,092
Police Drug Fund (DEA) 201,000
Public Safety Special Revenue Funds 145, 117
Car Rental Tax Fund 17,242,347 $ 16,750,408
Glade Parks Tax Increment Reinvestment Zone 564,359
Glade Parks Public Improvement District 49,635
Cable PEG Fund 120,000
General Obligation Debt Service Fund 9,899,951 $ 4,328,718
Star Center Debt Service Fund 709,805
Half Cent Debt Service Fund (EDC) 169,376
Water & Wastewater Fund 22,714,996
Service Center Fund 1,283,352
Water & Wastewater Debt Service Fund 817,909
Drainage Utility Fund 776,150
Special Recreation Classes Fund 676,777
Arbor Daze 79,500
Texas Star Sports Complex Fund 1,570,007
Texas Star Sports Complex Debt Service Fund 163,200
Texas Star Golf Course Fund 4,544,913
Texas Star Golf Course Debt Service Fund 613,849
Equipment Replacement Fund 1 ,629,027
Health Insurance Fund 6,584,245
Risk Management/Worker's Comp Fund 1,047,525
Ordinance No. 2083, Page 3 of 5
186
SECTION 6.
The sums below are hereby appropriated from the respective capital funds for
the payment of expenditures on behalf of the city government as established in the
approved Capital Improvement Program:
FY2015
Amended FY2016
Fund Appropriations Appropriations
Drainage Capital Projects Fund 60.000
Streets Capital Projects Fund 4,158,211
Water& Wastewater Capital Projects Fund 1 ,251,802 2,610,259
Water Impact Fee Fund 365,176
Wastewater Impact Fee Fund 100,000
Car Rental Capital Projects Fund 2,183,895 2,578,275
Half Cent Capital Projects Fund (EDC) 130,000
Texas Star Golf Course Capital Projects 105,000 75,000
Midtown Redevelopment Fund 16,748,583
Texas Star Sports Complex CIP 2,307,767
Redevelopment Fund 122
Police Department CIP 11
General CIP 10,500
SECTION 7.
The sums below are hereby appropriated from the respective reserve funds to
provide transfers to certain operating and capital improvement funds as established in
the approved budget document.
FY 2015
Amended FY 2016
Fund Appropriations Appropriations
Half Cent Sales Tax(EDC) Debt Reserve Fund 730.000
Water& Wastewater Rate Stabilization Reserve Fund 705,850 $ 135,235
Texas Star Sports Complex Reserve Fund 425,000
Texas Star Golf Course Reserve Fund 140,000 $ 175,000
SECTION 8.
The City Manager is authorized from time to time, as he/she may deem to be in
the best interest of the City of Euless, to invest city funds not immediately required for
current use, including operating funds and bond funds, as per Council adopted
Investment Policy.
Ordinance No. 2083, Page 4 of 5
187
SECTION 9.
It is hereby declared to be the intention of the City Council that the phrases,
clauses, sentences, paragraphs, and sections of this ordinance are severable, and if
any phrase, clause, sentence, paragraph, or section of this ordinance shall be declared
unconstitutional by the valid judgment or decree of any court of competent jurisdiction,
such unconstitutionality shall not affect any of the remaining phrases, clauses,
sentences, paragraphs, and sections of this ordinance, since the same would have
been enacted by the City Council without the incorporation in this ordinance of any such
unconstitutional phrase, clause, sentence, paragraph or section.
SECTION 10.
This ordinance shall become effective immediately from and after its passage.
PRESENTED AND APPROVED on First and Final Reading at a regular meeting
of the Euless City Council on August 25, 2015, by a vote of 7 ayes, o nays, and
o abstentions.
APPROVED:
I-eartin, Mayor
ATTEST:
leee-;
Ki Sutter, T MC City Secretary
APPROVED AS TO FORM:
k-
Wayne K. Olson City Attorney
Ordinance No. 2083, Page 5 of 5 188
ORDINANCE NO. 2085
AN ORDINANCE LEVYING TAXES FOR THE TAX YEAR 2015 FOR
THE CITY OF EULESS, TEXAS; PROVIDING FOR CERTAIN
EXEMPTIONS THEREFROM; ENACTING PROVISIONS INCIDENT AND
RELATING TO THE SUBJECT AND PURPOSE OF THIS ORDINANCE;
REPEALING CONFLICTING ORDINANCES; PROVIDING A
SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, on August 25, 2015, the City Council held a public hearing on the
proposed budget for the Fiscal Year 2015-2016; and
WHEREAS, the City Council has approved, by a separate ordinance adopted on
August 25, 2015, an annual budget for the fiscal year beginning October 1, 2015, and
ending September 30, 2016 (tax year 2015); and
WHEREAS, the City Council finds that an ad valorem tax must be levied to
provide the revenue requirements of the budget for tax year 2015; and
WHEREAS, the City Council held public hearings on the proposed tax rate on
August 25, 2015, and September 1, 2015, and complied with all other statutory and
constitutional requirements concerning the levying and assessing of ad valorem taxes;
and
WHEREAS, all citizens and interested persons were given an opportunity to be
heard regarding the proposed budget and the proposed tax rate.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF EULESS, TEXAS, THAT:
SECTION 1.
The City of Euless, Texas does hereby adopt and levy the following tax rate for
tax year 2015 and for each tax year thereafter until otherwise ordained:
0.366571 for the purposes of maintenance and operation
0.100929 for the payment of principal and interest on debt of the City
0.4675 Total tax rate
The above tax rate shall be assessed and collected on each One Hundred Dollars
100.00) of assessed value of all taxable property, real, personal and mixed, situated
within the corporate limits of the City of Euless on January 1, 2015, and not exempt
from taxation by the Constitution and statutes of the State of Texas. The tax so levied
and assessed shall be apportioned to the accounts and funds in the amounts as set
forth in the annual budget of the City adopted for the fiscal year.
189
THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND
OPERATIONS THAN LAST YEAR'S TAX RATE.
THE TAX RATE WILL EFFECTIVELY BE RAISED BY 3.55 PERCENT AND
WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A
100,000 HOME BY APPROXIMATELY $2.06.
SECTION 2.
There shall be exempted from the assessed valuation of all residential
homesteads for which proper application shall have been made, an amount equal to
twenty percent (20%) of the assessed value of such residential homestead. The
exemption shall be granted to any such residential homestead and improvements
qualifying for same as provided by law.
SECTION 3.
The sum of thirty-five thousand dollars ($35,000) of the assessed valuation of
residence homesteads of residents of the City of Euless who are sixty-five (65) years of
age or older shall be exempted from all ad valorem taxes herein levied by the City.
SECTION 4.
There shall be exempted from the assessed valuation of all residential
homesteads of disabled veterans for which proper application shall have been made a
portion of such valuation in accordance with the following schedule as allowed by the
Texas Property Tax Code, Section 11.22:
For a disability rating of
An exemption of up to: at least:but less than:
5,000 of the assessed value 10%30%
7,500 of the assessed value 30%50%
10,000 of the assessed value 50%70%
12,000 of the assessed value 70% and over
SECTION 5.
The taxes levied by this Ordinance shall be due and payable on October 1, 2015,
and shall become delinquent on February 1, 2016. Except as provided in Section 7
below, payment of such tax is due in one full installment. Taxes shall be payable at the
office of the Tarrant County Tax Collector. There shall be no discount for taxes paid
prior to January 31, 2016.
Ordinance No. 2085, Page 2 of 4
190
SECTION 6.
If the tax is unpaid after January 31, 2016, such tax will become delinquent and
penalty and interest will attach and accrue as provided by Section 33.01 of the Texas
Property Tax Code.
SECTION 7.
A person who pays one-half of the taxes before December 1, 2015, may pay the
remaining one-half of the taxes without penalty or interest before July 1, 2016, as
provided and authorized by Section 31.03 of the Texas Property Tax Code.
SECTION 8.
As provided by Section 33.07 of the Texas Property Tax Code, in the event the
taxes become delinquent and remain delinquent on July 1, 2016, and in the event such
delinquent taxes are referred to an attorney for collection, an additional penalty in the
amount of the compensation to be paid in connection with the collection of the
delinquent taxes as specified in the contract with the attorney shall be added as
collection costs to be paid by the taxpayer.
SECTION 9.
The Tarrant County Tax Collector is hereby authorized to collect the taxes levied
under this Ordinance. The City and Tarrant County shall have available all rights and
remedies provided by law for the enforcement of the collection of taxes levied under this
Ordinance.
SECTION 10.
All ordinances or parts of ordinances in conflict herewith are repealed to the
extent of conflict only.
SECTION 11.
SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City
Council that the phrases, clauses, sentences, paragraphs, and sections of this
Ordinance are severable, and if any phrase, clause, sentence, paragraph, or section of
this Ordinance shall be declared unconstitutional by the valid judgment or decree of any
court of competent jurisdiction, such unconstitutionality shall not affect any of the
remaining phrases, clauses, sentences, paragraphs, and sections of this ordinance,
since the same would have been enacted by the City Council without the incorporation
in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or
section.
Ordinance No. 2085, Page 3 of 4 191
SECTION 12.
EFFECTIVE DATE. This Ordinance shall become effective from and after its
date of passage.
PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular
meeting of the Euless City Council on September 8, 2015, by a vote of 6 ayes, o
nays, and o abstentions.
APPROVED:
Ali
Lin.a Martin ayor
ATTEST:
14'1(j/-15- 4)
Kim utter, TMMC City Secretary
APPROVED AS TO FORM AND LEGALITY:
L.3(-Qom_
Wayne K. Olson City Attorney
Ordinance No. 2085, Page 4 of 4
192
ORDINANCE NO. 2086
AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2015 FOR
THE CITY OF EULESS, TEXAS; PROVIDING A SEVERABILITY
CLAUSE; AND PROVIDING AN EFFECTIVE DATE.
WHEREAS, Tarrant Appraisal District is responsible for the property tax appraisal
and exemption administration for the City of Euless; and
WHEREAS, on the 24th day of July 2015, Tarrant Appraisal District provided the
City with the Certified Appraisal Roll effective for the 2015 tax year; and
WHEREAS, the Certified Appraisal Roll established the net appraised value of
certain tracts of property located within the corporate boundaries of the City, taking into
consideration any partial exemptions allowed to property owners; and
WHEREAS, the City Council has adopted and levied a tax rate applicable to
property located within the corporate boundaries of the City; and
WHEREAS, Tarrant County, as the tax assessor for the City, has calculated the
tax roll for the City based on the adopted tax rate; and
WHEREAS, the City Council finds it is in the best interests of the City and the
owners of those specific tracts to accept the tax roll as presented.
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY
OF EULESS, TEXAS, THAT:
SECTION 1.
The tax roll for tax year 2015 for the City of Euless, Texas is hereby approved as
shown in "Exhibit A."
SECTION 2.
SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City
Council that the phrases, clauses, sentences, paragraphs, and sections of this Ordinance
are severable, and if any phrase, clause, sentence, paragraph, or section of this
Ordinance shall be declared unconstitutional by the valid judgment or decree of any court
of competent jurisdiction, such unconstitutionality shall not affect any of the remaining
phrases, clauses, sentences, paragraphs, and sections of this ordinance, since the same
would have been enacted by the City Council without the incorporation in this Ordinance
of any such unconstitutional phrase, clause, sentence, paragraph or section.
193
SECTION 3.
EFFECTIVE DATE. This Ordinance shall become effective from and after its date
of passage.
PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular
meeting of the Euless City Council on September 8, 2015; by a vote of 6 ayes, 0
nays, and 0 abstentions.
APPROVED:
Ali
Lia artin, Mayor
ATTEST:
Ki Sutter, MC City Secretary
APPROVED AS TO FORM AND LEGALITY:
Wayne K. Olson, City Attorney
Ordinance No. 2086, Page 2 of 10
194
Appendix D
Multi-Year
195
INTRODUCTION
The City of Euless Multi-Year Plan is presented for review. Major funds will show
the estimated beginning fund balances, estimated revenues and expenses, and
ending fund balances. Staffing levels, estimated tax rates, and estimated water
and wastewater rates are also presented.
This presentation includes operations and capital items that are recommended
for FY2015-16 and the impact of recommended major capital projects through
FY2019-20.
Due to the volume of information included in the General Fund and the Water
and Wastewater Fund, separate executive summaries have been provided that
highlight significant assumptions.
Supplemental and capital requests for all major funds were submitted by
departmental directors. Only a limited number of requests have been included in
the plan as recommended and funded. The remaining items are shown for
informational purposes only and would only be funded if resources are available.
Capital items recommended and funded have been included in the Proposed
Capital section of each fund’s presentation.
Recommended reserve levels and designated reserves are reflected as required
by the City’s fiscal policies.
General Fund
Revenue increases are projected at conservative growth levels. Most revenue
items are projected at a 3% growth factor. Property tax valuations are projected
to increase 2% annually with adjustment for expected development. Sales tax is
also projected to grow approximately 3% annually based on new retail
development and continued recovery in other sectors. Other increases were
also included for other planned retail developments. Departmental expenditures
include an increase of less than 1% with annual increases for salary plan
adjustments, health insurance increases, and changes in depreciation. Funding
has also been included in future years to restore positions which are currently
authorized but unfunded as well as take over funding of the final two officers paid
from one-time seized assets funding.
Recommended capital programs include funding for some of the City’s ongoing
computer hardware/software replacement program and public safety equipment.
196
General Obligation Debt Service
The debt component of the tax rate includes debt service requirements for all
general debt currently outstanding and projected in the next five years. Under
the multi-year capital plan, debt issuance is proposed for the completion of the
infrastructure improvements at Glade Parks. The principal and interest
requirements associated with the proposed bonds have been included in the
multi-year plan. The debt service payments related to Glade Parks will be repaid
by revenues from the Glade Parks Tax Increment Reinvestment Zone or
assessments to the Glade Parks Public Improvement District. Debt service has
also been included for infrastructure improvements at Midtown which also will be
funded by a tax increment reinvestment zone and public improvement district. In
fiscal year 2019-2020 an issuance was also included for Bear Creek Parkway
and Vine Street reconstruction projects. These projects are detailed in the
Capital Improvement Project (CIP) book.
Half Cent Sales Tax Fund
The Half Cent Sales Tax operating budget includes salary plan adjustments,
health insurance increases, changes in debt service and transfers to CIP for
proposed capital projects. Future transfers to CIP are to cash flow the design
and construction of future phases of the Texas Star Sports Complex. These
phases are detailed in the CIP book. Proposed capital includes upgrades to the
city’s park system and computer hardware/software replacements. Funding has
also been added in future years to restore currently frozen positions and to
provide additional staffing in the parks department and the library.
Half Cent Sales Tax Debt Fund
The Half Cent Sales Tax Debt Fund includes debt service requirements for all
sales tax revenue debt currently outstanding. In addition, a proposed bond sale
has been reflected in FY2018-19 for the construction of Phase VII at the Texas
Star Sports Complex, in accordance with the proposed Capital Improvement
Plan.
Crime Control and Prevention District
The Crime Control and Prevention District fund includes salary plan adjustments,
health insurance increases, and continuation of existing programs. Capital
programs include the continuation of the Part-time PSO program, Part-time
dispatcher program and some Patrol equipment. No other changes are
proposed.
197
Car Rental Tax Fund
Car Rental Tax revenue has been calculated with a 1% annual increase
beginning in FY2016-17. Two-thirds of the total revenue is shared with Dallas
and Fort Worth.
Expenditures for this fund include transfers to support General Fund operations
which are budgeted at 1/3 of Euless’ portion of the revenue. Transfers to the
Equipment Replacement Fund have been included to offset a portion of the
replacement cost of large equipment purchases. Due to the current depreciation
rate of 55%, the equipment replacement fund has not recovered the full
replacement cost of this equipment.
In addition, funds will be used to cash flow several capital requests. Funding is
proposed for road extensions and reconstructions, highway improvements,
municipal plaza improvements, traffic signals, and Library remodel design and
construction.
This proposed plan maintains the recommended minimum reserve in the short-
term motor vehicle fund of $2,000,000.
Water and Wastewater Fund
Revenues in this enterprise operation are based on projected rates sufficient to
cover operations in each of the future years. Rates are based on projected cost
increases from Trinity River Authority, as well as baseline increases for the City’s
operations, including salary plan adjustments, health insurance increases, and
changes in depreciation expense. Future projected rate increases for both water
and wastewater are shown. Water rate increases have been spread equally
across each tier. Reclaimed water rates are based on expected increases in raw
water costs and increased operating costs.
The operating budget includes funding for the outstanding water and wastewater
revenue bonds and funding to continue the annual water and wastewater
infrastructure improvements.
The water and wastewater capital improvements plan includes the expansion of
the reclaimed water system, the continuation of the water and wastewater line
replacement program, the replacement of the water meter system and relocation
of water and wastewater lines associated with the SH 183 expansion.
198
Water and Wastewater Debt Service Fund
Debt service transfers are based on current debt outstanding and projected debt
for the extension of the reclaimed water. Debt service payments for the water
tank debt and Phase I of the reclaimed water system expansion will be paid from
impact fees as identified in the Impact Fee CIP plan. Additional debt sales are
scheduled for the reclaimed water system expansion in FY2016 and FY2018
through FY2020. Except as otherwise noted, debt payments will be paid from
system revenue.
Drainage Fund
The Drainage Utility fund provides for salary plan adjustments, health insurance
increases, and changes in depreciation charges.
Fleet Service Fund
The Fleet Service Fund provides for salary plan adjustments, health insurance
increases, and changes in depreciation charges. Transfers from the water and
wastewater fund have increased accordingly.
Texas Star Golf Course Fund
The Golf Course Fund includes modest increases in revenues that are directly
attributable to the number of rounds projected such as increases in green fees,
food and beverage sales, and conference centre bookings.
Expenses are projected to increase in all divisions as a result of increased
rounds, salary plan adjustments, health insurance increases, and depreciation
charges. An increase in cost of goods is anticipated as a result of the estimated
additional sales volume. Debt service payments are based on actual repayment
schedules and include annual transfers from the Golf Course Reserve Fund.
Texas Star Sports Complex Fund
Revenues are projected to grow marginally and are centered primarily on
maintaining current levels of league participation and tournament play until the
Softball World operation relocates to the Parks at Texas Star.
Expenses are projected to increase as a result of pay plan adjustments, health
insurance costs, and increased operating costs. Debt service expense is
projected based on actual long-term debt commitment. Some cost savings are
anticipated from the consolidation of the two facilities. The five year plan
199
continues to show this fund to be self-supporting, with a modest net income each
year. In FY2016, the debt on the softball facility will be paid in full providing
approximately $160,000 of additional income in FY2017.
Equipment Replacement Fund
The Equipment Replacement Fund assumes a depreciation rate of 55% each
year. It includes equipment purchases based on the projected replacement
schedule, which is re-evaluated each year. Following the year of purchase,
equipment and vehicle purchases are added to the depreciation charge in order
to ensure that proper funds will be available for the next scheduled replacement.
However, at the current depreciation rate of 55%, some large equipment
purchases will need to be subsidized from other funding sources.
CLOSING COMMENTS
This document is a plan for the future. Many things will certainly change and this
document will need to be adjusted accordingly. Future capital projects and the
timing of debt issuance can significantly impact the interest and sinking portion of
the tax rate. The recommended Multi-Year Plan provides for a level tax rate and
continues existing service levels. The Water and Wastewater plan indicates that
the City will be facing significant challenges from increased water and
wastewater costs which will likely have a significant impact on future rates. While
it is understood that this plan is certain to change, it is intended to help guide
future decisions.
200
General Fund
Executive Summary
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
TAX RATE VARIABLE
Tax Rate $0.4675 $0.4675 $0.4675 $0.4675 $0.4675
Tax Rate Change $0.0000 $0.0000 $0.0000 $0.0000 $0.0000
Assessed Value/$100 29,207,079$ 30,083,291$ 30,985,790$ 31,915,363$ 32,872,824$
Amount generated by 1¢ 287,690$ 296,320$ 305,210$ 314,366$ 323,797$
Transfer from Car Rental 1,565,975$ 1,581,636$ 1,597,452$ 1,613,426$ 1,629,561$
Tax Rate Equivalent - Car
Rental Transfer 0.054433 0.053376 0.052339 0.051323 0.050327
EXPENDITURES
Departmental Expenditures 37,349,074$ 37,604,545$ 38,567,231$ 39,749,209$ 41,142,879$
Insurance Increase -$ 176,385$ 141,636$ 139,449$ 157,968$
Salary Package -$ 719,698$ 741,289$ 763,528$ 786,434$
Capital Expenses 2,411,193$ -$ -$ -$ -$
Total Expenditures 39,760,267$ 38,500,628$ 39,450,156$ 40,652,186$ 42,087,280$
Proposed Supplemental -$ -$ -$ -$ -$
Proposed Capital -$ 25,000$ 175,000$ 190,000$ 15,000$
STAFFING VARIABLE
Full-time Positions 266.25 267.25 268.25 270.25 274.25
Part-time Positions 50.00 50.00 50.00 50.00 50.00
201
General Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 8,919,644 6,514,467 6,580,616 6,728,926 7,218,429
REVENUES
Ad valorem taxes(1)10,463,079 10,552,021 10,935,979 11,782,905 12,174,054
Ad valorem taxes(2)869,887 895,984 922,863 950,549 979,065
Delinquent taxes 40,000 41,000 42,230 43,497 44,802
Penalties 58,000 60,000 61,800 63,654 65,564
Sales taxes 11,802,945 12,511,122 12,986,455 13,376,049 13,777,330
Mixed Beverage 82,400 86,372 88,963 91,632 94,381
Franchise taxes 4,440,505 4,608,159 4,676,158 4,740,373 4,812,286
Fines and fees 4,888,027 5,034,668 5,185,708 5,341,279 5,501,517
Licenses and permits 1,041,100 1,041,100 1,016,100 991,100 776,100
Interest Income 35,000 35,000 35,350 36,057 36,778
Grants 399,700 411,691 424,042 436,763 449,866
Tower Lease 450,000 463,500 477,405 491,727 506,479
Transfers from Car Rental 1,565,975 1,581,636 1,597,452 1,613,426 1,629,561
General & Administrative Charges 1,152,322 1,194,525 1,245,711 1,293,111 1,348,208
Miscellaneous 66,150 75,000 77,250 79,568 81,955
Total Revenues 37,355,090 38,591,777 39,773,465 41,331,689 42,277,946
EXPENDITURES
Administration (3,365,440) (3,382,267) (3,399,179) (3,416,174) (3,498,255)
Finance (1,407,017) (1,414,052) (1,421,122) (1,498,228) (1,580,719)
Police Protection (13,124,052) (13,278,695) (13,434,112) (13,501,282) (13,658,789)
Fire Protection (9,356,938) (9,403,723) (9,450,741) (9,497,995) (9,545,485)
Planning & Development (660,886) (664,190) (667,511) (720,849) (724,453)
Community Services (2,526,844) (2,539,478) (2,552,176) (2,564,936) (2,657,761)
Public Works (1,997,399) (2,007,386) (2,017,423) (2,027,510) (2,037,648)
Non-Departmental - Operating (4,910,498) (5,810,836.08) (6,507,892) (7,425,211) (8,384,170)
Operating Expenditures (37,349,074) (38,500,628) (39,450,156) (40,652,186) (42,087,280)
Capital Expenses (carryover)(2,411,193) - - - -
Total Expenditures (39,760,267) (38,500,628) (39,450,156) (40,652,186) (42,087,280)
Designated Reserves (79,893) (80,000) (80,000) (80,000) -
Recommended Reserves per Policy (6,139,574) (6,328,870) (6,484,957) (6,682,551) (6,918,457)
Available for Supplemental 6,016 91,149 323,309 679,503 190,666
Proposed Supplemental - - - - -
Remaining Supplemental 6,016 91,149 323,309 679,503 190,666
Additional Available for Capital 288,984 105,597 15,659 (33,625) 299,972
Total Available for Capital 295,000 196,746 338,969 645,878 490,638
Proposed Capital(3)(25,000) (175,000) (190,000) (15,000)
Remaining Funds Available 295,000 171,746 163,969 455,878 475,638
ENDING FUND BALANCE 6,514,467 6,580,616 6,728,926 7,218,429 7,394,095
Tax Rate Variable
Assessed Taxable Value/$100 29,207,079 30,083,291 30,985,790 31,915,363 32,872,824
Amount generated by 1¢ tax 287,690 296,320 305,210 314,366 323,797
I&S Rate 0.100929 0.111398 0.109190 0.092686 0.091522
General Fund 0.366571 0.356102 0.358310 0.374814 0.375978
Total Tax Rate 0.467500 0.467500 0.467500 0.467500 0.467500
Rollback I&S 0.100929 0.111398 0.109190 0.092686 0.091522
Rollback M&O 0.388532 0.385935 0.376780 0.379773 0.397078
Total Rollback Rate 0.489461 0.497334 0.485971 0.472458 0.488601
M&O Rollback Amount 11,177,671 11,494,101 11,558,091 11,999,377 12,922,556
Tax Rate Equiv - Motor Vehicle Tax 0.054433 0.053376 0.052339 0.051323 0.050327
Staffing Variable
Full-time positions 266.25 267.25 268.25 270.25 274.25
Part-time positions 50.00 50.00 50.00 50.00 50.00
(2) Property Tax collections of frozen and TIF
hd t(3) Proposed Capital will only be funded if excess reserves are available.
(1) Collection Rate for M&O for future years is 98.5%.
Note: Non-departmental operating includes salary plan, Increase in city's insurance contribution & increase in equipment depreciation.
202
General Fund
Five Year Plan Revenue Assumptions
Revenue Source Assumptions
Property Taxes Projections are based on expected new development in the
City with 2% increase in existing assessed values.
Prior Year Property Taxes Projected average growth of 3%.
Penalties & Interest Projected average growth of 3%.
Sales Tax Based on 3% increase with additional revenue for new
development.
Mixed Beverage Tax Projected average growth of 3% with additional revenue for
new development.
Franchise Fees Projected average growth of 1.5%.
Fines & Fees Projected average growth of 3%.
Licenses & Permits Projected relatively flat with some decline due to projected
build out.
Interest Income Projected slight increase due to expected rise in interest rates.
Grants Projected average growth of 3%.
Tower Lease Projected average growth of 3%.
Transfers Based on administrative fees from the utility operations and
1/3 of Euless’ portion of car rental tax.
Miscellaneous Projected average growth of 2%, less rental income.
203
General Obligation Debt Service
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 539,499 425,134 369,639 339,149 333,664
REVENUES
Ad valorem taxes 2,947,858 3,383,763 3,416,188 2,972,313 2,993,713
Delinquent taxes 14,054 22,000 22,000 22,000 22,000
Penalties 21,081 22,000 22,000 22,000 22,000
Interest Income 500 505 510 515 520
Transfer from Glade Parks PID/TIRZ 1,028,654 1,825,919 2,254,895 2,455,877 2,456,252
Transfer from Car Rental 198,151 - - - -
Total Revenues 4,210,298 5,254,187 5,715,593 5,472,705 5,494,485
EXPENDITURES
Principal (2,875,000) (3,150,000) (3,698,602) (3,562,512) (3,724,471)
Interest (1,445,763) (2,155,782) (2,043,581) (1,911,778) (1,771,594)
Bank Charges (3,900) (3,900) (3,900) (3,900) (3,900)
Total Expenditures (4,324,663) (5,309,682) (5,746,083) (5,478,190) (5,499,965)
Recommended Reserves per Policy (360,389) (442,473) (478,840) (456,516) (458,330)
ENDING FUND BALANCE 425,134 369,639 339,149 333,664 328,185
Tax Rate Variable
Assessed Taxable Value/$100 29,027,275 30,188,366 31,094,016 31,871,367 32,508,794
Amount generated by 1¢ tax 290,273 301,884 310,940 318,714 325,088
I&S Rate 0.101554 0.112088 0.109866 0.093260 0.092089
General Fund 0.365946 0.355412 0.357634 0.374240 0.375411
Total Tax Rate 0.467500 0.467500 0.467500 0.467500 0.467500
Tax Rate Equiv - Motor Vehicle Tax 0.006826 0.000000 0.000000 0.000000 0.000000
Debt Issuance Variable:
Beginning debt outstanding** 23,285,000 43,493,097 40,343,097 36,644,495 33,081,983
Principal Retired (2,875,000) (3,150,000) (3,698,602) (3,562,512) (3,724,471)
Principal Issued (Proposed)23,083,097 - - 2,895,000
Ending debt outstanding 43,493,097 40,343,097 36,644,495 33,081,983 32,252,512
** Excludes self supporting taxable GO Refunding Bonds (Dallas Stars Center)
204
EDC Half Cent Sales Tax Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 1,969,602 971,217 832,208 772,584 793,942
REVENUES
Sales taxes 4,650,704 5,004,449 5,194,582 5,350,420 5,510,932
Interest Income 1,400 1,414 1,428 1,442 1,457
Transfer from EDC Reserve - - - - -
Total Revenues 4,652,104 5,005,863 5,196,010 5,351,862 5,512,389
EXPENDITURES
Parks (1,997,063) (2,037,004) (2,167,744) (2,276,799) (2,322,335)
Library (1,114,837) (1,137,134) (1,159,876) (1,316,074) (1,342,395)
Economic Development (313,517) (332,048) (342,492) (352,459) (362,718)
Debt Service (169,376) (47,016) (36,673) (41,172) (528,142)
Non-Departmental - Operating (502,598) (575,097) (647,918) (723,876) (804,367)
Operating Expenditures (4,097,391) (4,128,299) (4,354,703) (4,710,379) (5,359,957)
Capital Expenditures (1,553,098) - - - -
Total Expenditures (5,650,489) (4,128,299) (4,354,703) (4,710,379) (5,359,957)
Designated Reserves -
Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000)
Available for Supplemental 554,713 877,564 841,307 641,483 152,432
Proposed Supplemental - - - - -
Remaining Supplemental 554,713 877,564 841,307 641,483 152,432
Additional Available for Capital (83,496) 471,217 332,208 272,584 293,942
Total Available for Capital 471,217 1,348,781 1,173,514 914,067 446,374
Proposed Capital:
Misc Park Improvements (75,000) (75,000) (75,000) (75,000)
Hardware Software Replacement (15,000) (15,000) (15,000) (15,000)
Reserve Replacement - - (530,125) -
Capital Improvements (926,573) (810,930) - -
Proposed Capital (1,016,573) (900,930) (620,125) (90,000)
Remaining Funds Available 471,217 332,208 272,584 293,942 356,374
ENDING FUND BALANCE 971,217 832,208 772,584 793,942 856,374
Staffing Variable:
Full-time positions 23.25 23.25 24.25 25.25 25.25
Part-time positions 17.00 17.00 19.00 21.00 21.00
205
EDC Half Cent Sales Tax Debt Service and Debt Reserve Funds
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 913,917 183,917 46,716 40,572 570,697
REVENUES
Transfer from EDC Operations 169,376 47,016 36,673 571,297 528,142
Interest Income 00000
Total Revenues 169,376 47,016 36,673 571,297 528,142
EXPENSES
Principal (165,000) (45,000) (35,000) (40,000) (110,000)
Interest (4,076)(1,716)(1,073)(572) (417,542)
Bank Charges (300)(300)(600)(600)(600)
Total Expenses (169,376) (47,016) (36,673) (41,172) (528,142)
Transfer to EDC Operations 00000
Transfer Excess Reserves to Capital (730,000) (137,201)(6,144)0 (40,572)
Total Transfers (730,000) (137,201)(6,144)0 (40,572)
Recommended Reserves per Policy * (169,076) (46,716) (36,073) (570,697) (530,125)
ENDING FUND BALANCE 183,917 46,716 40,572 570,697 530,125
Debt Issuance Variable:
Beginning debt outstanding 285,000 120,000 75,000 40,000 5,946,821
Principal retired (165,000) (45,000) (35,000) (40,000) (110,000)
Principal Issued (proposed)- - 5,946,821 -
Ending debt outstanding 120,000 75,000 40,000 5,946,821 5,836,821
*Recommended reserve level equal to the maximum annual debt outstanding
206
Crime Control & Prevention District
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 572,832 372,316 435,194 497,521 561,126
REVENUES
Sales taxes 2,290,845 2,502,224 2,597,291 2,675,210 2,755,466
Interest Income 100 101 102 103 104
Total Revenues 2,290,945 2,502,325 2,597,393 2,675,313 2,755,570
EXPENDITURES
Police Protection (2,253,636) (2,329,002) (2,403,897) (2,480,537) (2,560,278)
Capital Expenditures (237,825)
Total Expenditures (2,491,461) (2,329,002) (2,403,897) (2,480,537) (2,560,278)
Recommended Reserves per Policy (370,461) (382,850) (395,161) (407,760) (420,868)
Available for Supplemental 37,309 173,323 193,496 194,776 195,292
Proposed Supplemental - - - -
Remaining Supplemental 37,309 173,323 193,496 194,776 195,292
Additional Available for Capital (35,454) (10,534) 40,033 89,761 140,258
Total Available for Capital 1,855 162,790 233,529 284,537 335,550
Proposed Capital(1)- (110,445) (131,170) (131,170) (131,170)
Remaining Funds Available 1,855 52,345 102,359 153,367 204,380
ENDING FUND BALANCE 372,316 435,194 497,521 561,126 625,248
Staffing Variable:
Full-time positions 18.0 18.0 18.0 18.0 18.0
Part-time positions 0.0 0.0 0.0 0.0 0.0
(1) Proposed Capital will only be funded if excess reserves are available.
207
Car Rental Tax Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 4,979,346 2,337,720 3,468,970 5,584,520 7,445,884
REVENUES
Motor Vehicle Tax 14,093,782 14,234,720 14,377,067 14,520,838 14,666,046
Interest Income 15,000 15,150 15,302 15,455 15,609
Total Revenues 14,108,782 14,249,870 14,392,369 14,536,292 14,681,655
EXPENDITURES
DFW Rebate (9,395,855) (9,489,813) (9,584,711) (9,680,558) (9,777,364)
Transfer to Equipment Replacement (336,252) (517,171) (189,655) (458,313) (192,252)
Transfer to Debt Service (198,151) - - - -
Transfer to General Fund (1,565,976) (1,581,636) (1,597,452) (1,613,426) (1,629,561)
Operating Expenditures (11,496,233) (11,588,620) (11,371,818) (11,752,298) (11,599,177)
Capital Expenses (5,254,175) - - - -
Total Expenditures (16,750,408) (11,588,620) (11,371,818) (11,752,298) (11,599,177)
Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000)
Available for Supplemental 2,612,549 2,661,250 3,020,550 2,783,994 3,082,478
Additional Available for Capital (2,274,829) 337,720 1,468,970 3,584,520 5,445,884
Total Available for Capital 337,720 2,998,970 4,489,520 6,368,514 8,528,363
Proposed Capital:
Library Remodel - - (147,630) (2,000,000)
Traffic Signal (180,000) (130,000) -
Computer Hardware/Software (350,000) (175,000) (175,000) (350,000)
Street Overlay (300,000) (300,000) (300,000) (300,000)
Transfer to Street CIP (550,000) (300,000) (300,000) (300,000)
Transfer to Car Rental CIP (150,000) - - -
Proposed Capital (1,530,000) (905,000) (922,630) (2,950,000)
Remaining Funds Available 337,720 1,468,970 3,584,520 5,445,884 5,578,363
ENDING FUND BALANCE 2,337,720 3,468,970 5,584,520 7,445,884 7,578,363
208
Water and Wastewater Fund
Executive Summary
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
RATES
Water Base Rate $9.75 $10.25 $10.25 $10.50 $11.00
Water Consumption Rate (1)Tiered Tiered Tiered Tiered Tiered
Proposed Water Rate Increase $0.27 $0.24 $0.21 $0.18 $0.11
Wastewater Base Rate $8.50 $8.50 $8.50 $8.75 $9.25
Wastewater Consumption Rate(1)$3.59 $3.99 $4.28 $4.48 $4.74
Proposed Wastewater Rate Increase $0.26 $0.40 $0.29 $0.20 $0.26
EXPENSES
Departmental Expenditures (16,773,172)$ (17,306,987)$ (18,116,073)$ (18,941,560)$ (19,755,726)$
Salary Package (108,733)$ (111,995)$ (115,355)$ (118,816)$ (122,380)$
Transfers (1,383,000)$ (1,383,000)$ (1,383,000)$ (1,383,000)$ (1,383,000)$
G&A/Franchise Fee (2,234,644)$ (2,315,454)$ (2,416,128)$ (2,509,261)$ (2,617,941)$
Service Center (1,283,352)$ (1,298,595)$ (1,313,535)$ (1,328,782)$ (1,389,709)$
Debt Service (453,033)$ (575,282)$ (613,375)$ (614,027)$ (698,415)$
Capital (479,062)$ -$ -$ -$ -$
Total Expenses (22,714,996)$ (22,991,313)$ (23,957,466)$ (24,895,447)$ (25,967,170)$
Proposed Supplemental -$ -$ -$ -$ -$
Proposed Capital -$ -$ -$ -$ -$
STAFFING VARIABLE
Full-time Positions 42.50 42.50 42.50 42.50 42.50
Part-time Positions 2.00 2.00 2.00 2.00 2.00
(1) Includes Proposed Water & Wastewater Rate Increase
209
Water and Wastewater
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 4,942,139 4,573,577 4,736,806 4,940,622 5,137,785
REVENUES
Water Service 12,489,527 12,767,076 13,239,834 13,643,944 14,082,293
Wastewater Service 8,403,094 8,775,165 9,264,859 9,636,455 10,233,251
Reclaimed Water Service 266,813 390,741 399,432 518,389 532,275
Sanitation Service 195,000 200,850 206,876 213,082 219,474
Sale of New Meter/Reconnect 280,000 288,400 297,052 305,964 315,142
Inspection Fees 85,000 87,550 90,177 92,882 95,668
Penalties 230,000 236,900 244,007 251,327 258,867
Miscellaneous 35,000 35,000 35,000 35,000 35,000
Interest Income 12,000 12,360 12,731 13,113 13,506
Initiation & Transfer Fees 30,000 30,900 31,827 32,782 33,765
Recycling Fees 320,000 329,600 339,488 349,673 360,163
Total Revenues 22,346,434 23,154,542 24,161,282 25,092,610 26,179,405
Transfer from W/WW Reserve -
Total Available 22,346,434 23,154,542 24,161,282 25,092,610 26,179,405
EXPENSES
Utility Billing (442,746) (456,028) (469,709) (483,801) (498,315)
Recycling (41,300) (42,539) (43,815) (45,130) (46,484)
Geographic Information Sys.(572,265) (589,433) (607,116) (625,329) (644,089)
City Engineer (312,389) (321,761) (331,413) (341,356) (351,597)
Water Production (7,040,968) (6,933,642) (7,215,936) (7,555,983) (7,775,308)
Water Distribution (923,870) (990,317) (1,024,357) (1,089,848) (1,127,922)
Wastewater Treatment (4,370,324) (4,811,877) (5,167,495) (5,446,197) (5,857,477)
Meter Reading (63,612) (65,520) (67,486) (69,511) (71,596)
Transfers (1,383,000) (1,383,000) (1,383,000) (1,383,000) (1,383,000)
G&A/Franchise Fee (2,234,644) (2,315,454) (2,416,128) (2,509,261) (2,617,941)
Fleet Services (1,283,352) (1,298,595) (1,313,535) (1,328,782) (1,389,709)
W&WW Debt (453,033) (575,282) (613,375) (614,027) (698,415)
Non-Departmental - Operating (3,114,431) (3,207,864) (3,304,100) (3,403,223) (3,505,320)
Operating Expenses (22,235,934) (22,991,313) (23,957,466) (24,895,447) (25,967,170)
Capital Expenses (479,062) - - - -
Total Expenses (22,714,996) (22,991,313) (23,957,466) (24,895,447) (25,967,170)
Recommended Reserves per Policy (4,569,028) (4,724,242) (4,922,767) (5,115,503) (5,335,720)
Available for Supplemental 110,500 163,229 203,816 197,163 212,235
Proposed Supplemental - - - - -
Remaining Supplemental - 163,229 203,816 197,163 212,235
Additional Available for Capital - (150,666) (185,961) (174,881) (197,935)
Total Available for Capital - 12,563 17,855 22,282 14,300
Proposed Capital (1)- - - - -
Remaining Funds Available - 12,563 17,855 22,282 14,300
ENDING FUND BALANCE 4,573,577 4,736,806 4,940,622 5,137,785 5,350,020
Rates
Water Base Rate $9.75 $10.25 $10.25 $10.50 $11.00
Consumption/1,000 gallons Tiered Tiered Tiered Tiered Tiered
Proposed Water Rate Increases - All Tiers $0.27 $0.24 $0.21 $0.18 $0.11
Wastewater Base Rate $8.50 $8.50 $8.50 $8.75 $9.25
90% of Metered Water Usage/1000 gallons (2)$3.59 $3.99 $4.28 $4.48 $4.74
Proposed Wastewater Rate Increases $0.26 $0.40 $0.29 $0.20 $0.26
Staffing Variable
Full-time Positions 42.50 42.50 42.50 42.50 42.50
Part-time positions 2.00 2.00 2.00 2.00 2.00
(1) Proposed Capital will only be funded if excess reserves are available.
(2) FY16 Includes Proposed Water & Wastewater Rate Increases
210
Water & Wastewater Fund
Five Year Plan Revenue Assumptions
Revenue Source Assumptions
Interest Income Projected increase based on expected increase in interest rates.
Sanitation Services Based on average growth of 3%.
Water Service Based on projected rate increases sufficient to cover increased
cost and TRA rate increases.
Wastewater Service Based on projected rate increases sufficient to cover increased
cost and TRA rate increases
Reclaimed Water Service Tier rate increases based on percentages of tier rate increases
of potable water (i.e. 89% of potable tier rate).
Sale of New Meters Based on average growth of 3%.
Reconnect Fees Based on average growth of 3%.
Inspection Fees Based on average growth of 3%.
Miscellaneous Projected to be flat.
Penalties Based on average growth of 3%.
Initiation & Transfer Fees Based on average growth of 3%.
Recycling Fees Based on average growth of 3%.
211
Water and Wastewater Debt Service Fund/Debt Reserve Funds
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 815,783 815,783 815,783 815,783 815,783
REVENUES
Transfer from W&WW Operations 453,033 575,282 613,375 614,027 698,415
Transfer from Rate Stabilization 00000
Transfer from Impact Fees 364,876 368,518 373,882 375,418 376,024
Total Revenues 817,909 943,800 987,257 989,445 1,074,439
EXPENSES
Principal (635,000) (765,000) (780,000) (790,000) (885,000)
Interest (181,709) (177,600) (206,057) (198,245) (188,239)
Bank Charges (1,200)(1,200)(1,200)(1,200)(1,200)
Total Expenses (817,909) (943,800) (987,257) (989,445) (1,074,439)
Recommended Reserves per Policy * (646,957) (638,022) (675,285) (658,928) (640,633)
ENDING FUND BALANCE 815,783 815,783 815,783 815,783 815,783
Debt Issuance Variable:
Beginning debt outstanding 10,940,000 10,305,000 9,540,000 10,550,000 9,760,000
Principal retired (635,000) (765,000) (780,000) (790,000) (885,000)
Principal Issued (Proposed)- - 1,790,000 - -
Ending debt outstanding 10,305,000 9,540,000 10,550,000 9,760,000 8,875,000
*Recommended reserve level equal to the average annual W&WW debt outstanding
212
Drainage Utility Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 218,445 161,575 164,450 167,907 171,347
REVENUES
Drainage Fees 712,200 728,600 745,400 761,900 776,900
Penalties 7,000 7,286 7,454 7,619 7,769
Interest Income 80 81 82 82 83
Total Revenues 719,280 735,967 752,936 769,601 784,752
EXPENSES
Operating Expenses (716,150) (733,092) (749,479) (766,161) (783,656)
Capital Expenses (60,000) - - - -
Total Expenses (776,150) (733,092) (749,479) (766,161) (783,656)
Recommended Reserves per Policy (147,154) (150,635) (154,002) (157,430) (161,025)
Available for Supplemental 3,130 2,875 3,457 3,440 1,096
Proposed Supplemental - - - - -
Remaining Supplemental 3,130 2,875 3,457 3,440 1,096
Additional Available for Capital 11,291 10,940 10,448 10,476 10,322
Total Available for Capital 14,421 13,815 13,904 13,917 11,418
Proposed Capital - - - -
Remaining Funds Available 14,421 13,815 13,904 13,917 11,418
ENDING FUND BALANCE 161,575 164,450 167,907 171,347 172,443
Rates
Drainage Rate $2.50 $2.50 $2.50 $2.50 $2.50
Staffing Variable:
Full-time positions 7.00 7.00 7.00 7.00 7.00
Part-time positions 0.0 0.0 0.0 0.0 0.0
213
Service Center Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 39,585 39,585 39,585 39,585 39,585
REVENUES
Transfer from W&WW Fund 1,283,352 1,298,595 1,313,535 1,328,782 1,389,709
Total Revenues 1,283,352 1,298,595 1,313,535 1,328,782 1,389,709
EXPENSES
Service Center (1,283,352) (1,298,595) (1,313,535) (1,328,782) (1,389,709)
Capital Expenses - - - - -
Total Expenses (1,283,352) (1,298,595) (1,313,535) (1,328,782) (1,389,709)
Available for Supplemental - - - - -
Proposed Supplemental - - - - -
Remaining Supplemental - - - - -
Additional Available for Capital 39,585 39,585 39,585 39,585 39,585
Total Available for Capital 39,585 39,585 39,585 39,585 39,585
Proposed Capital - - - - -
Remaining Funds Available 39,585 39,585 39,585 39,585 39,585
ENDING FUND BALANCE 39,585 39,585 39,585 39,585 39,585
Staffing Variable:
Full-time positions 5.0 5.0 5.0 5.0 5.0
Part-time positions 0.0 0.0 0.0 0.0 0.0
214
Texas Star Golf Course Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 8,853 58,852 94,437 106,341 172,726
REVENUES
Green Fees 1,408,368 1,443,596 1,494,113 1,538,918 1,577,382
Driving Range Fees 90,692 90,060 93,211 96,006 98,406
Cart Rental Fees 339,198 362,204 374,879 386,121 395,772
Club Rental Fees 28,921 28,102 29,085 29,957 30,706
Merchandise Sales 285,000 264,893 274,163 282,384 289,442
Tobacco 3,000 4,385 4,539 4,675 4,792
Food Sales 1,237,139 1,215,115 1,257,637 1,295,350 1,327,727
Non-Alcoholic Beverage Sales 150,703 149,954 155,201 159,855 163,851
Alcohol Sales 410,764 404,803 418,968 431,532 442,318
Catering Fees 64,785 65,433 66,087 66,748 67,416
Monthly Fees 103,445 107,066 110,813 114,691 118,706
Rental Income 160,000 163,200 166,464 169,793 173,189
Interest Income - - - - -
GF Transfer 16,897 17,179 17,780 18,313 18,771
H/M Transfer 260,000 260,000 260,000 260,000 260,000
Advertising Revenue 35,000 35,000 35,000 35,000 35,000
Other 1,000 1,000 1,000 1,000 1,000
Total Revenues 4,594,912 4,611,990 4,758,940 4,890,343 5,004,478
EXPENDITURES
Golf Course Maintenance (962,774) (978,663) (1,021,518) (1,038,785) (1,084,102)
Golf Course Pro Shop (245,457) (249,508) (260,434) (264,836) (276,389)
Golf Course Food & Beverage (775,766) (788,569) (823,100) (837,013) (873,528)
Conference Centre (311,555) (316,696) (330,564) (336,152) (350,816)
Cart/Driving Range Operations (190,404) (193,546) (202,022) (205,436) (214,399)
Non-Departmental - Operating (503,325) (511,638) (534,056) (543,080) (566,779)
Debt Service (444,255) (422,806) (427,904) (421,853) (422,318)
Equipment Replacement (244,256) (270,766) (274,827) (278,950) (283,134)
COGS-Merchandise (199,500) (185,425) (191,914) (197,669) (202,609)
COGS-Tobacco (1,500) (2,193) (2,270) (2,338) (2,396)
COGS-Food (439,184) (431,366) (446,461) (459,849) (471,343)
COGS-Beverage (49,732) (49,485) (51,216) (52,752) (54,071)
COGS-Alcohol (131,855) (129,942) (134,489) (138,522) (141,984)
COGS-Catering (45,350) (45,803) (46,261) (46,724) (47,191)
Total Expenses (4,544,913) (4,576,405) (4,747,036) (4,823,958) (4,991,059)
Recommended Reserves per Policy*- - - - -
Available for Supplemental 49,999 35,585 11,904 66,385 13,419
Proposed Supplemental - - - - -
Remaining Supplemental 49,999 35,585 11,904 66,385 13,419
Additional Available for Capital 8,853 58,852 94,437 106,341 172,726
Total Available for Capital 58,852 130,022 118,246 239,111 199,563
Proposed Capital - - - - -
Remaining Funds Available 58,852 130,022 118,246 239,111 199,563
ENDING FUND BALANCE 58,852 94,437 106,341 172,726 186,145
Estimated # of Rounds 36,054 36,252 36,615 37,164 37,721
Staffing Variable:
Full-time positions 11.75 11.75 11.75 11.75 11.75
Part-time positions (Workforce)57.0 57.0 57.0 57.0 57.0
215
Texas Star Sports Complex Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 62,897 68,330 232,984 396,715 559,798
REVENUES
Tournament Fees 360,000 360,000 360,000 360,000 324,750
Concessions 235,000 235,000 235,000 235,000 216,250
Alcohol Sales 210,000 210,000 210,000 210,000 -
Memberships/Leagues 485,000 485,000 485,000 485,000 434,000
Admissions 47,500 47,500 47,500 47,500 47,125
Advertising/Sponsorships 29,000 29,000 29,000 29,000 29,000
Sales of Goods 110,000 110,000 110,000 110,000 -
Miscellaneous/Events 100 100 100 100 100
Interest Income 200 200 200 200 200
Rental Income 56,000 56,000 56,000 56,000 56,000
Batting Cages 10,000 10,000 10,000 10,000 10,000
Transfer from Other Fund 32,640 - - - -
Total Revenues 1,575,440 1,542,800 1,542,800 1,542,800 1,117,425
EXPENSES
Operations (1,403,278) (1,374,564) (1,375,433) (1,376,027) (1,083,187)
Equipment Replacement (3,529) (3,582) (3,636) (3,690) (3,746)
Transfer to Debt Service (163,200) - - - -
Operating Expenses (1,570,007) (1,378,146) (1,379,069) (1,379,717) (1,086,933)
Capital Expenses - - - - -
Total Expenses (1,570,007) (1,378,146)(1,379,069)(1,379,717) (1,086,933)
Minimum Reserves per Policy - - - - -
Available for Supplemental 5,433 164,654 163,731 163,083 30,492
Proposed Supplemental - - - - -
Remaining Supplemental 5,433 164,654 163,731 163,083 30,492
Additional Available for Capital 62,897 68,330 232,984 396,715 559,798
Total Available for Capital 68,330 232,984 396,715 559,798 590,290
Proposed Capital - - - - -
Remaining Funds Available 68,330 232,984 396,715 559,798 590,290
ENDING FUND BALANCE 68,330 232,984 396,715 559,798 590,290
Staffing Variable:
Full-time positions 1.50 1.50 1.50 1.50 1.50
Part-time positions 26.0 26.0 26.0 26.0 26.0
216
Equipment Replacement Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 2,752,440 2,696,985 3,146,683 3,843,665 4,136,852
REVENUES
General Fund Depreciation 867,780 942,035 956,166 970,508 985,066
TSSC Depreciation 3,529 3,582 3,636 3,690 3,746
Water/Wastewater Depreciation 80,575 78,682 79,862 81,060 82,276
Drainage Depreciation 2,750 2,791 2,833 2,875 2,918
Fleet Services Depreciation 4,797 4,869 4,942 5,016 5,091
EDC Parks Depreciation 5,633 5,803 5,890 5,978 6,068
Texas Star Depreciation 244,256 270,766 274,827 278,950 283,134
Car Rental Transfer 336,252 517,171 189,655 458,313 192,252
Sale of Assets 25,000 25,000 25,000 25,000 25,000
Interest Income 3,000 3,030 3,060 3,091 3,122
Total Revenues 1,573,572 1,853,729 1,545,871 1,834,481 1,588,673
EXPENSES
Equipment Replacements (1,629,027) (1,404,031) (848,889) (1,541,294) (1,284,896)
Total Expenses (1,629,027) (1,404,031) (848,889) (1,541,294) (1,284,896)
Available for Capital 2,696,985 3,146,683 3,843,665 4,136,852 4,440,629
Proposed Capital - - - - -
ENDING FUND BALANCE 2,696,985 3,146,683 3,843,665 4,136,852 4,440,629
Depreciation Rate 55%55%55%55%55%
217
Health Insurance Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2015-16 2016-17 2017-18 2018-19 2019-20
BEGINNING BALANCE 2,545,824 2,453,824 2,461,904 2,470,065 2,478,307
REVENUES
Premiums collected from Employees 1,656,436 1,680,291 1,752,145 1,827,431 1,906,334
Federal Requirements 37,534 22,900 1,762 1,762 1,762
City Contribution 4,790,275 5,040,872 5,256,436 5,482,294 5,719,002
Interest Income 8,000 8,080 8,161 8,242 8,325
Total Revenues 6,492,245 6,752,142 7,018,504 7,319,730 7,635,422
EXPENSES
Operating Expenses (168,621) (172,006) (175,342) (178,749) (182,303)
OPEB Trust Contribution (500,007) (500,007) (500,007) (500,007) (500,007)
Insurance Claims (3,717,574) (3,903,453) (4,098,625) (4,303,557) (4,518,734)
RX Claims (732,432) (769,054) (807,506) (847,882) (890,276)
Re-insurance Fees (590,711) (608,432) (626,685) (645,486) (664,850)
Insurance Services (283,109) (291,602) (300,350) (309,361) (318,642)
Employee Wellness Program (18,098) (18,641) (19,200) (19,776) (20,369)
Federal Requirements (37,534) (22,900) (1,762) (1,762) (1,762)
Claims Contingency (436,159) (457,967) (480,865) (504,909) (530,154)
Operating Expenses (6,484,245) (6,744,062) (7,010,343) (7,311,487) (7,627,097)
Capital Carryover (100,000) - - - -
Total Expenses (6,584,245) (6,744,062) (7,010,343) (7,311,487) (7,627,097)
Recommended Reserves per Policy (2,006,924)(2,107,270)(2,212,633) (2,323,265) (2,439,428)
Available for Supplemental 8,000 8,080 8,161 8,242 8,325
Proposed Supplemental - - - - -
Remaining Supplemental 8,000 8,080 8,161 8,242 8,325
Additional Available for Capital 438,901 346,554 249,271 146,800 38,879
Total Available for Capital 446,900 354,634 257,432 155,042 47,204
Proposed Capital - - - - -
Remaining Funds Available 446,900 354,634 257,432 155,042 47,204
ENDING FUND BALANCE 2,453,824 2,461,904 2,470,065 2,478,307 2,486,632
Estimated City Contribution
Per Employee Per Month 1,050 1,105 1,150 1,193 1,241
Staffing Variable:
Full-time positions 1.00 1.00 1.00 1.00 1.00
Part-time positions 0.0 0.0 0.0 0.0 0.0
218
Dept Division Fund Program Description Program Type
Original
Cost
Year Requested
For
PACS Recreation Rec Class Towel Service - EFLC Supplemental 30,000$ 2016
PW Various Gen Part-time Clerk Supplemental 20,149$ 2016
Fire EMS/Supression General Overtime Supplemental 89,662$ 2016
Supplemental Requests
Year/Fund/Department
City Manager Recommended and Funded
219
Dept Division Fund Program Description
Program
Type
Original
Cost
Year Requested
For
Fleet & Fac Fac Maintenance General HVAC Package Unit Replacements Capital 30,000$ 2016
Fleet & Fac Fac Maintenance General Replace Carpet - PD & Courts Building Capital 42,000$ 2016
Fleet & Fac Fac Maintenance General Facility Upgrades - Simmons/Fuller/EFLC Capital 35,000$ 2016
Fleet & Fac Fac Maintenance General Parking Lot Light Replacements - City Complex Capital 25,000$ 2016
Fleet & Fac Fac Maintenance General Generator Replacement - Building D Capital 40,000$ 2016
Fleet & Fac Fac Maintenance General Roof Replacement - Ruth Millican Capital 5,000$ 2016
Fleet & Fac Fac Maintenance General Refinish Shop Epoxy Floor Capital 24,000$ 2016
Fleet & Fac Fac Maintenance General Replace Floor Cleaning Machine Capital 16,000$ 2016
Fire EMS/Suppression General Automated Compression Devices Capital 59,000$ 2016
Fire EMS/Suppression General Hydraulic Rescue Tools Capital 31,151$ 2016
Fire EMS/Suppression General Stryker Power Stretchers Capital 32,000$ 2016
Fire EMS/Suppression General Advanced Life Support Training Manikin Capital 20,000$ 2016
Fire EMS/Suppression General Thermal Imaging Camera Capital 12,000$ 2016
Fire EMS/Supression General Overtime Capital 89,662$ 2016
Fire Fire Marshal General Combined Equipment Package Fire Marshal Capital 6,075$ 2016
Fire Fire Marshal General Fire Training Room Chairs Capital 6,000$ 2016
PACS Parks General Ricoh Copier/Printer Capital 5,860$ 2016
PACS Pools General Mannequin Set for CPR Classes Capital 2,000$ 2016
PACS Recreation General Replace Carpet - Gymnasium Walls Capital 11,000$ 2016
PACS Recreation General Credit Card Machines Capital 9,100$ 2016
PACS Senior Center General Replace Copier - Senior Center Capital 6,480$ 2016
CMO Communications General Multi-Media Intern Capital 10,500$ 2016
Admin Svcs Human Resources General Continue Career Prep Capital 7,450$ 2016
Admin Svcs Information Svcs General Hardware/Software Replacement Capital 168,820$ 2016
Admin Svcs Information Svcs General Hardware/Software-Court Technology Capital 74,370$ 2016
Admin Svcs Information Svcs General Tablets - Public Works Capital 7,000$ 2016
Admin Svcs Information Svcs General Tablets and Printers - Planning Capital 4,400$ 2016
Non-Dept Non-Dept General City's Match for Tarrant County Home Program/CPR Capital 60,000$ 2016
Non-Dept Non-Dept General Transfer to FY2016 Street Overlay Capital 600,000$ 2016
PD Patrol General Local S.T.E.P.Capital 50,000$ 2016
Planning Development General Third Party Plan Review Construction Inspection Capital 20,000$ 2016
PW Street General Uninterrupted Power Supply (UPS)Capital 45,000$ 2016
Finance Purchasing General Mailing Machine Capital 11,901$ 2016
Capital Requests
Year/Fund/Department
City Manager Recommended and Funded
220
Dept Division Fund Program Description
Program
Type
Original
Cost
Year Requested
For
PD Administration CCPD Part-time Detention PSO Capital 71,500$ 2016
PD Administration CCPD Building Security - Scrambler Pads Capital 19,200$ 2016
PD Administration CCPD PD Training Room Remodel Capital 23,000$ 2016
PD Administration CCPD L3 Video Camera System Capital 43,200$ 2016
PD Administration CCPD Part-time Dispatcher Program Capital 49,670$ 2016
PD Administration CCPD Application Extender Upgrade Capital 9,000$ 2016
PD Administration CCPD Server Software Capital 8,530$ 2016
PD Patrol CCPD Assorted Police Equipment Capital 13,725$ 2016
Admin Svcs Library EDC Library Furniture Capital 23,817$ 2016
Admin Svcs Information Svcs EDC Hardware Upgrades-Parks and Library Capital 55,248$ 2016
Non-Dept Non-Dept EDC Texas Star Sports Complex Phase V Capital 700,000$ 2016
Non-Dept Non-Dept EDC Transfer to Misc. Park Improvements Capital 80,000$ 2016
Fleet & Fac Fac Maintenance EDC Library Upgrades Capital 10,000$ 2016
PACS Parks EDC Park Planning Consultant Capital 50,000$ 2016
PACS Parks EDC Parks Equipment Capital 29,100$ 2016
Non-Dept Non-Dept Car Rental Transfer Development/Engineering Bldg Construction Capital 2,494,775$ 2016
Non-Dept Non-Dept Car Rental Transfer to FY2015 40th CDBG Capital 24,000$ 2016
Non-Dept Non-Dept Car Rental Transfer to ADA/TAS Facility Improvements Capital 15,000$ 2016
Non-Dept Non-Dept Car Rental Transfer to Glade Parks Trail Connection Capital 10,000$ 2016
Non-Dept Non-Dept Car Rental Transfer to East Harwood Road Extension Capital 100,000$ 2016
Admin Svcs Information Svcs W/WW Hardware/Software Replacement Capital 168,820$ 2016
Admin Svcs Information Svcs W/WW WaterCAD License Upgrade Capital 5,177$ 2016
PW Water Distribution W/WW Valve and Vactor Trailer Capital 40,491$ 2016
PW Wastewater W/WW Sewer Camera Crawler Capital 16,500$ 2016
Fleet & Fac Fac Maintenance W/WW Well Lot Infrastructure - Misc. Repairs Capital 15,000$ 2016
PACS Recreation Rec Class Fitness Equipment Replacement Capital 75,936$ 2016
PACS Recreation Rec Class Replace Volleyball Equipment Capital 8,500$ 2016
PACS Recreation Rec Class Sound System - Cardio Room @ EFLC Capital 2,500$ 2016
PACS Recreation Rec Class Playbook Printing and Mailing Capital 37,000$ 2016
221
Dept Division Fund Program Description
Program
Type
Original
Cost
Year Requested
For
Non-Dept Non-Dept Drainage Transfer to Drainage CIP Capital 60,000$ 2016
Non-Dept Non-Dept EDC Reserve Texas Star Sports Complex Phase V Capital 425,000$ 2016
PACS Recreation Hotel/Motel Arbor Daze Capital 70,000$ 2016
PD Administration Police Drug DEA Police Equipment Capital 100,000$ 2016
PD Administration Police Drug State Police Equipment Capital 100,000$ 2016
PD Administration Seized Assets Cadet Program Capital 60,000$ 2016
Admin Svcs Risk Management Risk Mgmt Worker Safety Trailer Mounted Directional Arrow Capital 4,500$ 2016
Non-Dept Non-Dept TSGC Reserve TSGC Misc. Improvements Capital 75,000$ 2016
Non-Dept Non-Dept TSSC Reserve Texas Star Sports Complex Phase V Capital 425,000$ 2016
Police Admin Gen Duty Weapons Capital $ 12,000 2017
Fire EMS/Supp Gen Thermal Imaging Camera Capital $ 13,000 2017
Admin Svc IS Car Rental Hardware/Software Replacement Capital $ 350,000 2017
Admin Svc IS EDC Hardware/Software Replacement Capital $ 15,000 2017
Admin Svc IS Gen Hardware/Software Replacement Capital $ 175,000 2018
Admin Svc IS Car Rental Hardware/Software Replacement Capital $ 175,000 2018
Admin Svc IS EDC Hardware/Software Replacement Capital $ 15,000 2018
Fire EMS/Supp Gen Thermal Imaging Camera Capital 15,000$ 2019
Admin Svc IS Gen Hardware/Software Replacement Capital $ 175,000 2019
Admin Svc IS Car Rental Hardware/Software Replacement Capital $ 175,000 2019
Admin Svc IS EDC Hardware/Software Replacement Capital $ 15,000 2019
Admin Svc IS Car Rental Hardware/Software Replacement Capital $ 350,000 2020
Admin Svc IS EDC Hardware/Software Replacement Capital $ 15,000 2020
Fire EMS/Supp Gen Thermal Imaging Camera Capital 15,000$ 2020
222
Dept Division Fund Program Description Program Type
Original
Cost
Year Requested
For
Finance Finance Admin General Portfolio Asset Management Supplemental 35,000$ 2016
PW Water Distribution W/WW Field Tech I Supplemental 55,338$ 2016
PW Street General Field Tech I Supplemental 55,338$ 2016
Fleet & Fac Fac Maintenance General Full-time Office/Clerical Worker - Fleet & Fac Supplemental 49,590$ 2016
PACS Recreation General Full-time Recreation Center Supervisor Supplemental 79,910$ 2016
Admin Svc Library EDC E-book Vendor Supplemental $ 15,000 2017
Admin Svc Library EDC Online Learning Database Supplemental $ 5,000 2017
Fire EMS/Supp Gen Training/EMS Officer Supplemental $ 157,852 2017
Fire EMS/Supp Gen 3 Firefighters Supplemental $ 282,000 2017
Police Administration Gen CCPD (annual range fees currently pd through FY 2016 in prepaid)Supplemental $ 7,500 2017
Fire EMS/Supp Gen 3 Firefighters Supplemental $ 300,000 2018
Police Administration Gen Police Dispatcher Supplemental $ 60,000 2018
Police Administration Gen Crime Analysis Supplemental $ 60,000 2018
Police Administration Gen Code Inspector Supplemental $ 50,000 2018
PACS Hotel/Motel Traveling Exhibit Program Supplemental $ 10,000 2018
Police Administration Gen Police Officer Supplemental $ 85,000 2019
Police Administration Gen Dispatcher Supplemental $ 60,000 2019
Police Administration Gen Police Officer Supplemental $ 85,000 2020
Year/Fund/Department
Supplemental Requests
Other Items Requested
223
Dept Division Fund Program Description
Program
Type Original Cost
Year Requested
For
CSO Administration General Upgrade Electronic Voting System Capital 30,000$ 2016
Admin Svcs Information Svcs General Network Infrastructure Upgrade Capital 31,872$ 2016
Fire Fire Marshal General Part-time Fire Inspector Capital 22,832$ 2016
Fire EMS/Suppression General Battalion Commmand Vehicle Equipment Capital 25,000$ 2016
PW Street General Remote School Zone Flasher Controller Capital 78,400$ 2016
PW Street General Remote Traffic Signal Controller Capital 316,000$ 2016
PW Street General Pressure Washer Trailer Capital 11,500$ 2016
Fleet & Fac Fac Maintenance General Replace Carpet - Building D Capital 60,000$ 2016
Fleet & Fac Fac Maintenance General City Hall Water Feature Capital 13,000$ 2016
PACS Recreation General Replace Flooring - Track @EFLC Capital 34,000$ 2016
PW Water Distribution W/WW Water Line Leak Detection Program Capital 40,000$ 2016
PW Water Distribution W/WW Trailer Mounted Air Compressor Capital 20,900$ 2016
PW Water Distribution W/WW Paint Fire Hydrants Capital 28,800$ 2016
Admin Svcs Library EDC 3-D Printer Capital 3,270$ 2016
PACS Recreation Rec Class Digital Display License & Advertising Capital 2,766$ 2016
PACS Parks Hotel/Motel Replace Streetscape Banners Capital 65,625$ 2016
Fleet & Fac Fleet Svcs Svc Center Vehicle Lift Capital 13,250$ 2016
PACS PATS Ath Complex Hitting Tunnels Capital 20,000$ 2017
PACS PATS Ath Complex "L" Screen & Plate Mats Capital 2,600$ 2017
PACS PATS Ath Complex Cabinet Replacement - Concession Stand and Cages Capital 20,000$ 2017
PACS PATS Ath Complex Synthetic Turf Groomer Capital 5,000$ 2017
Admin Svcs Library EDC E-Commerce Capital $ 8,000 2017
Admin Svcs Library EDC Smart Tables Capital $ 15,000 2017
Admin Svcs Library EDC Poster Printer & Lamintor Replacements Capital $ 10,000 2017
PACS Parks EDC Heritage Park Playground Replacement Capital $ 40,000 2017
PACS Parks EDC Athletic Field Striper Capital $ 3,500 2017
PACS Parks EDC Villages of Bear Creek Pavilion Upgrade Capital $ 30,000 2017
PACS Parks EDC Spectator Covers for Soccer Field Capital $ 55,000 2017
Capital Requests
Year/Fund/Department
Other Items Requested
224
Dept Division Fund Program Description
Program
Type Original Cost
Year Requested
For
Admin Svc IS Gen Network Upgrades - Fiber Fleet to PW Capital 40,367$ 2017
Fire EMS/Supp Gen Bunker Gear Extractor & Dryer Capital $ 20,000 2017
Fire EMS/Supp Gen Station Furniture Capital 5,000$ 2017
Fire EMS/Supp Gen Hydraulic Rescue Tools - replace 1994 set Capital 35,000$ 2017
Fire EMS/Supp Gen Stryker Power Load System Capital 75,000$ 2017
Fire EMS/Supp Gen iPads for Apparatus Capital 15,000$ 2017
Fleet/Fac Facility Maint Gen Generator Replacement - Fire Station #2 Capital 52,000$ 2017
PACS Parks Gen Box Blade for Tractor Capital $ 10,000 2017
PACS Parks Gen Paint Bob Eden Park Pavilions Capital $ 10,000 2017
PACS Parks Gen Sea Container or Building GH Capital $ 5,000 2017
PACS Parks Gen Midway Pads (picnic)Capital $ 5,000 2017
PACS Aquatics Gen UV System - Aquatics Center Capital $ 45,000 2017
PACS Aquatics Gen Benches and Shade - Wilshire Pool Capital $ 5,000 2017
PACS Aquatics Gen Shade for Concessions Capital $ 6,000 2017
PACS Aquatics Gen Additional Cabana Capital $ 10,000 2017
PACS Aquatics Gen Lifeguard Umbrellas (5)Capital $ 25,000 2017
PACS Senior Center Gen Replce Fitness Equipment - 2 Recumbent Bikes Capital $ 6,500 2017
PACS Senior Center Gen Audio Visual Equipment Capital $ 25,000 2017
PACS Recreation Gen Replace Table Chair - EFLC Capital $ 25,000 2017
PACS Recreation Gen Replace Flooring - Fitness Center Capital $ 39,000 2017
PACS Recreation Gen Replace Flooring - Lobby & Hallway Capital $ 54,000 2017
Police Admin Gen Replace Copiers (2)Capital $ 17,000 2017
Police Admin Gen Unmarked Vehicle Capital $ 2,200 2017
Police Admin Gen Patrol Vehicle Capital $ 55,000 2017
Police Admin Gen Body Video Cameras Capital $ 120,000 2017
Police Admin Gen SWAT Deployment Vehicle Capital $ 25,000 2017
Police Admin Gen Radars for Patrol Units Capital $ 15,333 2017
Police Admin Gen Replace Security Cameras Capital $ 50,000 2017
PW Street Gen Small Paver Capital $ 150k-180k 2017
PACS Recreation Rec Class TV Replacements Capital $ 7,000 2017
PACS Recreation Rec Class PA System Replacement Capital $ 15,000 2017
PACS PATS Ath Complex Replace Concession Equipment Capital 7,500$ 2018
PACS Parks EDC Wood Fence Repair - PATS Capital $ 12,000 2018
Fire EMS/Supp Gen Weight Equipment Capital 10,000$ 2018
Fire EMS/Supp Gen Thermal Imaging Camera Capital 13,000$ 2018
Fleet/Fac Facility Maint Gen Generator Replacement - Fire Station #3 Capital $ 54,000 2018
Fleet/Fac Facility Maint Gen Carpet Replacement - City Hall, Upstairs Area Capital $ 28,500 2018
PACS Parks Gen McCormick Brick Trails Capital $ 7,500 2018
PACS Senior Center Gen Replace Fitness Equipment - 3 Treadmills Capital $ 21,750 2018
PACS Recreation Gen Replace Table Chair - Simmons Capital $ 12,000 2018
225
Dept DivisionFund Program DescriptionProgram Type Original Cost Year Requested For Police AdminGen Firearms Range FeesCapital $ 25,000 2018Police AdminGen Building Range FeesCapital $ 25,000 2018Police AdminGen Building RemodelCapital $ 75,000 2018Police AdminGen Replace Copier Capital $ 8,500 2018Police AdminGen Sky TowerCapital $ 100,000 2018Police AdminGen Radars for Patrol UnitsCapital $ 15,333 2018PACS Facility Maint Hotel/Motel Building Improvements ‐ MuseumCapital $ 30,000 2018PACS Facility Maint Hotel/Motel Fuller House ‐ WallpaperCapital $ 15,000 2018Admin Svc ISGen Network Upgrades ‐ Wireless Rec Center to SBWCapital20,000$ 2018Admin Svc ISGen Network Upgrades ‐ Fiber/Wireless Upgrade ‐ Texas Star Capital40,000$ 2018PACS PATSAth Complex Replace Batting Cage Shade CanopyCapital5,000$ 2019PACS PATS Ath Complex Replace Batting Cage NettingCapital5,500$ 2019Admin Svcs LibraryEDC RFID Self‐Check Machines & Security GatesCapital $ 78,000 2019Admin Svcs LibraryEDC Aquarium UpgradeCapital $ 10,000 2019PACS ParksEDC Chain Link Fence Repair ‐ PATSCapital $ 20,000 2019PACS ParksEDC Bob Eden Playground ReplacementCapital $ 40,000 2019PACS Aquatics Gen Aquatic Play UnitCapital $ 50,000 2019PACS Senior CenterGen Fitness Equipment ‐ 2 TreadmillCapital $ 7,250 2019Police AdministrationGen CopierCapital $ 8,500 2019Police AdministrationGen Undercover VehicleCapital $ 25,000 2019Police AdministrationGen Patrol VehicleCapital $ 55,000 2019Police AdministrationGen Patrol VehicleCapital $ 55,000 2019PACS RecreationRec Replace Fitness Equipment ‐ Step MillCapital $ 5,250 2019PACS PATSAth Complex Replace Batting Cage EquipmentCapital30,000$ 2020Fire EMS/SuppGen Hydraulic Rescue Tools ‐ replace 2004 setCapital35,000$ 2020Fire EMS/SuppGen Hand Tool Replacement PackageCapital10,000$ 2020Fire EMS/SuppGen Compressor/CascadeCapital15,000$ 2020PACS AquaticsGen PA System UpgradeCapital $ 10,000 2020PACS AquaticsGen Furniture ReplacementCapital $ 20,000 2020PACS AquaticsGen Concession EquipmentCapital $ 15,000 2020PACS Senior CenterGen Furniture ReplacementsCapital $ 25,000 2020PACS Senior CenterGen Kitchen Equipment ReplacementCapital $ 10,000 2020PACS Recreation Gen Replace Treadmills (8) ‐ Fitness Center Capital $ 65,000 2020Police AdministrationGen E‐Citation HardwareCapital $ 100,000 2020Police AdministrationGen CopierCapital $ 8,500 2020226
Dept Division Fund Program Description
Program
Type Original Cost
Year Requested
For
Fleet/Fac Facility Maint Gen Paint - City Hall Campus Buildings Capital $ 100,000 2021
PACS Senior Center Gen Fitness Equipment - 2 Expresso Bikes Capital $ 12,000 2021
PACS Recreation Gen Poster Printer Capital $ 6,500 2021
PACS Recreation Gen Replace Spin Bikes (10)Capital $ 16,000 2021
Police Administration Gen Live Scan Capital $ 50,000 2021
227
Fleet Transfer : 5 Year Budget
Department Name Account Code 2017 2018 2019 2020 2021
Administration 101-1011-513 9601 $1,755 $1,781 $1,808 $1,835 $1,863
Police / Code Enforcement 101-3025-521 9601 $10,452 $10,609 $10,768 $10,929 $11,093
Police / Administration 101-3045-521 9601 $3,509 $3,562 $3,615 $3,669 $3,724
Police / Patrol 101-3046-521 9601 $182,936 $185,680 $188,465 $191,292 $194,162
Police / C.I.D.101-3047-521 9601 $25,540 $25,923 $26,312 $26,707 $27,107
Police / Service 101-3048-521 9601 $13,596 $13,800 $14,007 $14,217 $14,430
Police / Detention 101-3049-521 9601 $2,353 $2,388 $2,424 $2,460 $2,497
Fire / Marshall / Education 101-4023-522 9601 $7,975 $8,095 $8,216 $8,339 $8,464
Fire / EMS / Suppression 101-4041-522 9601 $287,244 $291,553 $295,926 $300,365 $304,870
Fire / EMS Equipment 101-4041-522 9601 $104,371 $105,937 $107,526 $109,138 $110,776
Facility Maintenance 101-5037-519 9601 $18,900 $19,184 $19,471 $19,763 $20,060
Planning 101-6032-540 9601 $8,355 $8,480 $8,608 $8,737 $8,868
Animal Control 101-8033-531 9601 $7,257 $7,366 $7,476 $7,588 $7,702
Recreation 101-7051-550 9601 $11,496 $11,668 $11,843 $12,021 $12,201
Parks 101-7052-550 9601 $102,525 $104,063 $105,624 $107,208 $108,816
Streets 101-8033-531 9601 $153,771 $156,078 $158,419 $160,795 $163,207
General Fund Total:$942,035 $956,166 $970,508 $985,066 $999,842
City Engineer 501-8066-531 9601 $5,556 $5,639 $5,724 $5,810 $5,897
Water Production 501-8071-531 9601 $16,756 $17,007 $17,262 $17,521 $17,784
Water Distribution 501-8072-531 9601 $16,406 $16,652 $16,902 $17,155 $17,413
Sewer & Treatment 501-8073-531 9601 $39,964 $40,563 $41,172 $41,789 $42,416
Water and Sewer Fund Total:$78,682 $79,862 $81,060 $82,276 $83,510
Fleet Services 504-5090-519 9601 $4,869 $4,942 $5,016 $5,091 $5,168
Drainage Utility 510-8029-531 9601 $2,791 $2,833 $2,875 $2,918 $2,962
Texas Star Sports Complex 530-7050-550 9601 $3,582 $3,636 $3,690 $3,746 $3,802
Texas Star Golf Course 540-7060-550 9601 $270,766 $274,827 $278,950 $283,134 $287,381
Texas Star - EDC Funded 210-1052-550 9601 $5,803 $5,890 $5,978 $6,068 $6,159
City Total: $1,308,528 $1,328,156 $1,348,078 $1,368,299 $1,388,824
NOTE: Transfer amounts are purely speculative. The true cost of purchases will effect final transfer amounts.
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