HomeMy WebLinkAboutCity of Euless Annual Operating Budget (updated) FY2015CITY OF EULESS
Building on a Strong Foundation
201 North Ector Drive
Euless, Texas 76039
www.eulesstx.gov
City of Euless, Texas
Fiscal Year 2014-2015
Budget Cover Page
August 26, 2014
This budget will raise more revenue from property taxes than last year's
budget by an amount of $563,935, which is a 4.38 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 $271,185.
The members of the governing body voted on the budget as follows:
FOR: Linda Martin, Mayor Tim Stinneford, Place 1
Jeremy Tompkins, Place 2 Eddie Price, Place 3
Linda Eilenfeldt, Mayor Pro Tem,
Place 4
Perry Bynum, Place 6
AGAINST:
PRESENT and not voting:
ABSENT:
Property Tax Rate Comparison
2014-2015 2013-2014
Property Tax Rate: $0.467500/100 $0.470000/100
Effective Tax Rate: $0.451701/100 $0.459081/100
Effective Maintenance & Operations Tax Rate: $0.343535/100 $0.343217/100
Rollback Tax Rate: $0.480013/100 $0.485951/100
Debt Rate: $0.102995/100 $0.109381/100
Total debt obligation for City of Euless, Texas secured by property taxes:
$33,765,000
CITY OF EULESS
FISCAL YEAR 2014-2015
LINDA MARTIN, MAYOR
Tim Stinneford, Council Member – Place One
Jeremy Tompkins, Council Member – Place Two
Eddie Price, Council Member – Place Three
Linda Eilenfeldt, Mayor Pro Tem – Place Four
Glenn Porterfield, Council Member – Place Five
(Deceased August 16, 2014)
Perry Bynum, Council Member – Place Six
Gary McKamie, City Manager
Loretta Getchell, 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, 2013. 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 January 1, 2014
2014
B O A R D S & C O M M I S S I O N S
Animal Shelter Advisory Board (2)
Gayla Maas, DVM Michelle Watson
J.T. Ackerman
Mayor Pro Tem Leon Hogg
Civil Service Commission (4)
Carla Shields John Deithloff
Bobby Baker Jimmy Payton, Alt.
Crime Control & Prevention District (3)
Ron Shields Don Martin Iris Elliott
Mayor Mary Lib Saleh
Council Member Glenn Porterfield
Council Member Perry Bynum
Mayor Pro Tem Leon Hogg
Euless Development Corporation (3)
Sonja Adams Wayne Marrs
Carmen Deithloff
Mayor Mary Lib Saleh
Council Member Martin
Council Member Glenn Porterfield
Council Member Tim Stinneford
Historical Preservation Committee (34)
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
Norma Keplinger Norma Lively Don Martin
David Massey Veva Lou Massey Shirley Mercer
Iva Nail Robert Nail Gary Parker
Helen Payton Faye Stinneford Peggy Vandiver
Helen Voss Joyce Wallace Glenn Walker
Andy Weinzapfel Mavy T. Wright
Industrial Development Authority
Mayor Mary Lib Saleh
Council Member Glenn Porterfield
Council Member Tim Stinneford
Mayor Pro Tem Leon Hogg
Council Member Perry Bynum
Council Member Linda Eilenfeldt
Council Member Linda Martin
Housing and Structure Board
Robert Wooldridge Clarence Moore
Harry Zimmer Ruby Anne Crites
Steven Ellis Ronald Dunckel, Alt.1
Kenny Olmstead, Alt 2
Library Board (8)
Allan Gibbs Marcia Brown
Mike McGehee Christopher McAllister
Barney Snitz Loretta Doty
Carol Kveck, Alt. 1 Jason Reyes, Alt. 2
Parks and Leisure Services Board (7)
Eric Owens John Raab
Randy Jones Carroll Scott
Carl Miller Tiffany Smith
Steve Doty, Alt. 1 Roger Sickler, Alt. 2 Planning and Zoning Commission (7)
George Zahn Kenny Olmstead
LuAnn Portugal Richard McNeese
Jeremy Tompkins Troy Mennis
David Brown
Tax Increment Reinvestment Zone #3
Carolyn Sims - Tarrant Cty Prcnt 3 Administrator
Scott Rule – Vice President, JPS Health Network
Mark McClendon – Staff Liason, TCC District
Mayor Mary Lib Saleh
Council Member Linda Martin
Council Member Tim Stinneford
Council Member Glenn Porterfield
Zoning Board of Adjustment (7)
Robert Wooldridge Clarence Moore
Harry Zimmer Ruby Anne Crites
Steven Ellis Ronald Dunckel, Alt. 1
HEB Teen Court Advisory Board (4)
Warren Wilson Renu Sloan
Priscilla Cauley, Alt. Chris Sandlin, Alt.
Liaison- Council Member Linda Martin
Other Appointments
CITY HEALTH AUTHORITY
Robert Tafel, M.D.
NORTH CENTRAL TEXAS COUNCIL OF
GOVERNMENTS (NCTCOG)
Mayor Mary Lib Saleh
GRAPEVINE/COLLEYVILLE ISD LIAISON
Council Member Linda Eilenfeldt
HURST-EULESS-BEDFORD ECONOMIC DEVELOPMENT
FOUNDATION
Mayor Pro Tem Leon Hogg, Liaison
83 CITIZEN BOARD MEMBERS
TABLE OF CONTENTS
2014-2015 OPERATING BUDGET
Title Description Page No.
CITY OFFICIALS i
GFOA DISTINGUISHED BUDGET
PRESENTATION AWARD
iii
BOARDS AND COMMISSIONS iv
BUDGET MESSAGE, INTRODUCTION &
OVERVIEW
TAB 1
Budget Message City Manager's message highlighting major
accomplishments
1-16
The City of Euless, Texas Welcome to a look at the City of Euless - brief
physical description of the area
17- 20
Mission Statement 21
Fiscal Year 2014-2015 Goals Matrix 22
Goals & Objectives 23
Mission Accomplished Honors and awards received by the City of Euless 24-26
Every Week in Euless One page listing of services provided 27
Organizational Chart 28
Budget Process Excerpts from City ordinance outlining major
guidelines and chronology
29-31
Budget Schedule 32
Excerpts from City Charter Reproduction of portions of City of Euless Charter
pertaining to Finance
33-34
Fiscal Policies Fiscal Policies adopted by City Council applicable to
all funds
35-41
FINANCIAL SUMMARIES TAB 2
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.
44-45
Fund Balance/Working Capital Analysis of changes in fund balance 46
Fund Balance Summary Summary of Operating and Capital Funds 47-55
Where does the money come from? Listing of all operational funds, with pie charts
illustrating proportion of each to the total income
56
Where does the money go? Listing of all operational funds, with pie charts
illustrating proportion of each to the total
expenditures
57
Operating Budget Summary - Revenues Bar graph of combined fund revenues for past 5
years plus brief explanation
58
Operating Budget Summary –
Expenditures
Bar graph of combined fund expenditures for past 5
years plus brief explanation
59
Title Description Page No.
Residential Monthly Service Charges Summary of utility charges, and key fiscal points 60
General Fund Revenue Sources Listing of revenue sources, with pie chart showing
proportion of each to total revenues
61
General Fund Revenue Assumptions Assumptions utilized for FY2015 budget 62
General Fund Multi-Year Analysis General Fund five-year analysis 63
Cost of City Services One-page comparison of monthly costs of services
incurred by citizens
64
Average Residential Value History &
Typical Tax Bill
Graph illustrating variations in property values since
2004, per Tarrant County Appraisal District, plus tax
calculations for 3 categories of homes
65
Property Taxes Estimated Revenues FY2015 and proposed fund
distribution
66
Average Homeowner Overlapping property tax liability with pie showing
percentage of taxes for schools, colleges, hospitals,
and county
67
Property Taxes, Rates Historical property rates - direct and overlapping 68
Property Tax Revenues
Year to Date Collection Review
Detail of monthly property tax revenues collected 69
Summary of Sales Tax Revenues Summary of General Fund Sales Tax Revenues
and Additional ¼¢ to reduce property tax
70-71
Municipal Court Revenues History of revenues for 3 years 72
Municipal Court, Case Volume Review of 3 year case load, appeals, and graph
illustrating in case load
73
Summary of Gross Receipts Revenues Three year history of fees from public utilities 74
Development Revenue Summary Graph and data comparing 3 years revenue 75
General Fund Expenditure Sources Details of departmental expenditures plus pie chart 76
General Fund Expenditures Per Capita Expenditure table by department with Consumer
Price Index comparisons
77
General Fund Departmental budgets with breakdown of
Personnel, Operations, Capital and Transfers.
78
General Fund Expenditures
Multi Year Comparison
Multi-Year Comparison-Graph 79
Water & Wastewater Revenue Sources Details and pie chart showing sources of revenues
in the Water & Wastewater Fund
80
Water & Wastewater Revenue
Assumptions
Assumptions utilized for FY2015 budget 81
Water & Wastewater Expenditure Sources Details and pie chart showing expenditures in this
fund
82
Water & Wastewater Fund Departmental budgets with breakdown of
Personnel, Operations, Capital, and Transfers.
83
Water & Wastewater Expenditures Multi-Year Comparison-Graph 84
All Other Enterprise Operating Funds Summary of budgets for other enterprise funds,
revenues and expenditures
85
Title Description Page No.
Special Revenue Operating Funds Summary of budgets for special revenue, revenues
and expenditures
86-87
Summary of Sales Tax Summary of EDC ½¢ sales tax and CCPD ¼¢ sales
tax
88-89
Car Rental Tax Summary of Car Rental Tax 90
Internal Service Operating Funds Summary of budgets for internal service funds,
revenues and expenditures
91
Debt Service Operating Funds Summary of budgets for debt service funds,
revenues and expenditures
92
GENERAL FUND TAB 3
General Fund Summary 95
Administration Chart 97
Mayor and City Council All departmental budgets include expenditure
history, department goals, program highlights and
major budgetary and operational trends, in addition
to actual budget amounts
98-99
City Administration
100-101
City Secretary’s Office 102-103
Communications/Marketing 104-105
Finance & Municipal Court Chart 107
Finance Administration 108-109
Municipal Court 110-111
Accounting 112-113
Purchasing 114-115
Police Department Chart 117
Emergency Management 118-119
Code Compliance 120-121
Administration 122-123
Patrol 124-125
Criminal Investigations 126-127
Service 128-129
Detention 130-131
Fire Department Chart 133
Fire Marshal 134-135
Administration 136-137
EMS/Suppression 138-139
Administrative Services & Facility
Maintenance Chart
141
Information Services 142-143
Human Resources 144-145
Facility Maintenance 146-147
Library 148-149
Development 151
Title Description Page No.
Planning 152-153
Inspection Services 154-155
Parks & Community Services Chart 157
Recreation 158-159
Parks 160-161
Aquatics 162-163
Senior Citizen Center 164-165
Recreation Administration 166-167
Public Works Chart 169
Street Maintenance 170-171
Animal Control 172-173
City Engineer 174-175
Non-Departmental Chart 177
Non-Departmental, General Fund 178-179
Betterment Fund 180-181
Legal Services 182
ENTERPRISE FUNDS TAB 4
Enterprise Fund Summary 185
Water / Administrative Services Chart 187
Utility Billing Office 188-189
Recycling 190-191
Public Works Chart 193
City Engineer
194-195
Water Production 196-197
Water Distribution 198-199
Wastewater & Treatment 200-201
Meter Reading 201-203
Non-Departmental Chart 205
Geographical Information Systems (G.I.S.) 206-207
Non-departmental, Water & Wastewater 208-209
Non-departmental, Legal Services, Water &
Wastewater Fund
210
Fleet Services 212-213
Drainage Utility Maintenance 214-215
Recreation Classes 216-217
Arbor Daze Festival 218-219
Texas Star Golf Course Non-departmental 220-221
Texas Star Golf Course – Maintenance 222-223
Texas Star Golf Course – Pro Shop 224-225
Texas Star Golf Course Food & Beverage 226-227
Texas Star Golf Course
Conference Center Operations
228-229
Golf Course – Cart Operations and Driving
Range
230-231
Title
Texas Star Sports Complex
Description Page No.
232-233
SPECIAL REVENUE FUNDS TAB 5
Special Revenue Fund Summary 237
Parks and Community Services
Hotel/Motel Fund
238-239
Euless Development Corporation
Operations
240-241
Euless Development Corporation-Parks 242-243
Euless Development Corporation-Library 244-245
Euless Development Corporation-
Economic Development
246-247
Crime Control & Prevention District 248-249
Car Rental Tax
250-251
INTERNAL SERVICE FUNDS TAB 6
Internal Service Fund Summary 255
Vehicle and Equipment Replacement Fund 256-257
Benefits and Insurance 258-259
Risk Management, Safety and Liability
Insurance
260-261
Workers' Compensation Insurance 262-263
CAPITAL IMPROVEMENT PROGRAM TAB 7
Note: Details of current and future Capital Projects are
published under separate cover
Capital Projects Fund Summary
267
Capital Budget and Program Definitions and descriptions 268
Capital Improvement Program Policy Statement of purpose, scope, responsibility and
types of plans, guidelines for classifying projects,
definitions and procedures for capital improvement
projects
269-271
Current Capital Projects Funds Brief description of various capital improvement
funds
272
Capital Improvement Program Brief description of the capital improvement
program
273
Fund Balance Summary Summary of Capital Improvement Funds 274-276
Proposed & Unfunded – Sorted by Type Summary of Proposed Projects with estimated costs
and proposed method of financing
277-280
Proposed Projects – Priority A
Itemized list of proposed projects with a brief
description, justification, and operating and
maintenance impact of each.
281-284
Summary of Funded Projects Summary of appropriations and amendments,
extensions, and estimated project costs upon
completion.
285-286
Funded Projects – Additional Information Itemized list of funded projects with a brief
description, justification, and operating and
maintenance impact of each.
287-301
Title Description Page No.
DEBT SCHEDULES TAB 8
Debt & Debt Reserve Funds Summary 304
Introduction to Debt 306-307
Long Range Issuance Schedules and Bond
Rating History
308
Annual Debt Service Graph summarizing total annual debt service
requirements
309
General Obligation & C.O. Bonds
Composition of Debt Service
Graph summarizing the general obligation bonds 310
General Obligation Refunding Bonds,
Series, 2005
Debt Service Schedules 311
General Obligation Refunding Bonds,
Series 2011
Debt Service Schedules 312
Tax & Waterworks & Sewer System
Revenue Certificates of Obligation, Series
2011
Debt Service Schedules 313
Tax & Waterworks & Sewer System
Revenue Certificates of Obligation, Series
2011
Debt Service Schedules 314
General Obligation Refunding Series, 2012 Debt Service Schedules 315
General Obligation Refunding Bonds,
Series 2012A
Debt Service Schedules 316
Taxable G.O.’s (Self Supporting)
Composition of Debt Service
Graph summarizing debt service requirements 317
General Obligation Refunding Bonds,
Series 2010
Debt Service Schedules 318
Golf / Softball Refunding Bonds Graph summarizing debt service requirements 319
General Obligation Refunding Bonds,
Series 2012 A Golf
Debt Service Schedules 320
General Obligation Refunding Bonds,
Series 2012 A Softball
Debt Service Schedules 321
W&WW Rev Bonds Composition of Debt
Service
Graph summarizing debt service requirements 322
Waterworks and Sewer System Revenue
Refunding Bonds, Series 2012
Debt Service Schedules 323
Waterworks & Sewer System Revenue
Bonds, Series 2013
Debt Service Schedules 324
Sales Tax Revenue Bond Composition of
Debt Service
Graph summarizing debt service requirements 325
Euless Development Corporation, Sales
Tax Revenue Refunding Bonds, Series
2012
Debt Service Schedules 326
Title Description Page No.
HUMAN RESOURCES TAB 9
Personnel Counts Personnel statistics by departments and funds 329
Personnel Counts by Fund Personnel Counts by Fund 330
Personnel Counts by Department Full-Time and Part-Time by Dept. and Division 331-337
APPENDICES TAB 10
FINANCIAL TERMINOLOGY APPENDIX A
Basis of Accounting and Budgeting 343
Fund Relationships Brief description of funds, their purpose and
relationship to other funds
344-345
Fund Structure Graphical representation of City funds 346
Glossary of Terms 347-352
ORDINANCES APPENDIX B
Budget, Ordinance Ordinance whereby City Council adopts the
budget recommended by staff
355-359
Tax Rate Ordinance Ordinance whereby City Council sets the
property tax rate for the fiscal year
360-363
Tax Roll Ordinance Ordinance whereby City Council adopts the tax
roll and appraised values presented by the Tax
Assessor-Collector
364-365
MULTI-YEAR FINANCIAL PLAN APPENDIX C
Multi-Year Financial Plan
Brief Description of assumptions and procedures
used in the multi-year financial plan 369-373
General Fund Executive Summary Highlights assumptions made in the 5-year
General Fund operating plan.
374
General Fund Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
375
General Fund Revenue Assumptions Assumptions utilized for 5-year financial plan. 376
General Obligation Debt Service Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
377
Half Cent Sales Tax Fund Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
378
Half Cent Sales Tax Debt Service and Debt
Reserve Funds Multi-Year Financial Plan
Five-year Multi-Year financial plan 379
Crime Control & Prevention District
Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
380
Car Rental Tax Fund Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
381
Water & Wastewater Executive Summary Highlights assumptions made in the 5-year Water
& Wastewater Operating Plan
382
Title Description Page No.
Water & Wastewater Fund Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
383
Water & Wastewater Revenue
Assumptions
Assumptions utilized for 5-year operating plan 384
Water & Wastewater Debt Service Fund Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
385
Drainage Utility Fund Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
386
Service Center Fund Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
387
Golf Course Fund Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
388
Texas Star Sports Complex Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
389
Equipment Replacement Fund Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
390
Health Insurance Fund Five-year operating plan detailing beginning fund
balance, revenues and expenditures, and ending
fund balance
391
Multi-Year Financial Plan
Other Information
Includes supplemental request, capital requests,
fleet transfer and projected vehicle/equipment
replacement for the next five years, sorted by the
City Manager recommendation and funded,
recommended and unfunded, and other items
requested
395-401
WORKSHEETS
APPENDIX D
Effective Tax Rate Worksheet Calculation of effective tax rate 405-410
Notice of Property Tax Rates 411
Capital and Supplemental Requests and
Improvement Projects
413
Capital Requests by Fund 414-416
INDEX
October 1, 2014
Honorable Mayor Linda Martin
City Council:
Tim Stinneford, Place One
Jeremy Tompkins, Place Two
Eddie Price, Place Three
Linda Eilenfeldt, Place Four, Mayor Pro Tem
Glenn Porterfield, Place Five (Deceased August 16, 2014)
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, 2014 and
ending September 30, 2015 are presented for your review.
The FY2014-15 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 FY2014-15, the City’s budget provides for continued programs and services, while
reducing the tax rate to $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.
FY2013-14 ACCOMPLISHMENTS
The accomplishments highlighted below reflect the City’s achievement of several stated goals:
1
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, 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.
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 FY2013-14 operating budget
included a 3.5% merit based salary increase for exempt employees and a 3.5% 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 141 citizens
for every funded position. This is one of the lowest employee per capita ratios of any of our
surrounding cities. Although the City’s staffing levels have declined over the last five years, 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 Public Works
Department participated in the Community Development Block Grant program with Tarrant
County and received funding for installation of sidewalk accessibility ramps located along various
streets within the City. 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 would 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
maintenance programs. Additionally, the City completed wastewater line replacements at Ross /
Slaughter / Huitt, the Euless Family Life Center Aquatics project and Golf Course Upgrade
Project.
2
Promote the continued investment in the community with new residential and commercial
development while focusing on reinvestment of existing properties; specifically, 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 2014, the City processed 107 new residential housing permits totaling approximately
$33.7 million in new residential development. There are ten (10) active subdivisions in the City of
Euless, with 336 lots platted lots remaining. Since 2009, there have been 425 new homes built,
with an average value of $306,000, which added over $130 million in assessed valuation to the
tax rolls. There are several new subdivisions coming on line as well in the next 12 months. The
City will then have twelve (12) active subdivisions, with approximately 660 platted lots. 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 completed construction of model homes in the 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 2014, the City also processed 29 new commercial permits with a valuation of $38.4
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.
This includes: Two-hundred and eight-seven thousand (287,000) square feet of in-line retail;
40,700 square feet for the new Dave & Busters; and three (3) out parcel buildings that average
10,000 square feet.
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 22 home renovations in Euless during 2014. 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
completed an outdoor aquatics facility in FY2013 and completed the construction of an indoor
aquatics facility at the Euless Family Life Center in FY2014. The outdoor facility features a
leisure pool, slides, aqua play features, shade structures, and a lazy river and has had over
80,000 visitors since opening. The indoor portion features a lap pool, therapy pool, and water
slides and has had over 10,000 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. This multi-purpose facility offers aquatic programs for both the young and
the young at heart. In FY2014, the library expanded early literacy education classes for ages
birth through preschool to ensure that our children are kindergarten-ready. They added
elementary-age after-school science and art classes to enrich children’s learning. They created a
new teen space (The Bubble) and expanded the number of classes and events for teens. For
adults, the library launched digital e-book and e-magazine collections to supplement our book
collection. Public Wi-Fi equipment was upgraded to provide increased capacity and
bandwidth. The City continues to provide high-quality free music and cultural events each month
that spans all ages.
3
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.
BUDGET GUIDANCE
The FY2014-15 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 FY2014-15 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 FY2014-15 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 35-41; 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.
4
Multi-Year Staffing Levels
The approved FY2014-15 budget meets the objectives stated above by providing:
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
A reduced property tax rate of $0.4675 per $100 of assessed valuation for FY2014-15. 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 $38,612,905, which includes $35,751,295 in revenues and
$2,871,610 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 47, the recommended reserve level for FY2014-15 is $5,872,481. The estimated
beginning fund balance is $9,493,104, leaving $3,620,623, to fund the budgeted drawdown mentioned
above. Proposed revenue for FY2014-15 assumes overall growth of 5.4% from the FY2013-14 original
budget. Revenues were projected based on economic forecasting and utilization of trending techniques
based on the City's revenue manual (available under separate cover). 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.
FY11 FY12 FY13 FY14 FY14 FY14 FY15 FY15
Actual Actual Actual Authorized Budgeted Estimated Authorized Proposed
General Fund-FT 260.25 262.25 264.50 273.75 265.25 263.75 273.25 265.25
General Fund-PT 45.00 45.00 46.00 46.00 46.00 46.00 46.00 46.00
Enterprise-FT 68.50 69.00 66.00 79.91 69.75 66.25 78.41 67.75
Enterprise-PT 87.00 87.00 93.00 93.00 93.00 93.00 93.00 93.00
Special Revenue-FT 33.75 35.25 36.00 42.84 42.50 42.50 44.84 44.50
Special Revenue-PT 17.00 17.00 25.00 25.00 25.00 25.00 25.00 25.00
Internal Service-FT 1.50 1.50 1.50 1.50 1.50 1.50 1.50 1.50
Internal Service-PT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total-FT 364.00 368.00 368.00 398.00 379.00 374.00 398.00 379.00
Total-PT 149.00 149.00 164.00 164.00 164.00 164.00 164.00 164.00
5
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 are for FY2013-14 and projections
for FY2014-15 are to collect more dollars from sales tax than property taxes. Sales taxes in the General
Fund account for 31% 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 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 $8,821,633 in
FY2014-15 and the ¼¢ additional sales tax for property tax relief is anticipated to generate $2,217,009.
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. In FY2011-12 sales tax once again reached a new high at $9.4 million for
the General Fund and $15 million in total. For FY2014-15, total sales tax revenues are projected to
increase by another 3% 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.
$0
$4
$8
$12
$16
2006 2007 2008 2009 2010 2011 2012 2013 2014
Est.
2015
Prop.(in millions)Total Sales Tax Collections
General EDC CCPD
6
Certified property valuations for tax year
2014, including minimum value of
property under protest, provided to the
City by TAD totaled $3,050,289,663, an
increase of $191,534,014 from the 2013
tax roll of $2,858,755,649. The certified
roll reflects all taxable property in the City
as of January 1, 2014. The current
certified values show an increase of 6.7%
over the prior year. Over a twenty year
period, property values have increased
$2.08 billion and currently total $3.05
billion as shown by the graph. The City’s
adopted tax rate is $0.4675 per $100 of
assessed valuation.
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 FY2014-15, which is a
decrease from FY2013-14. The
property tax rate has decreased 14.85¢
over the past twenty 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 generous 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 $10,899,160 (including delinquent taxes and
related penalties but not TIRZ revenues) which accounts for almost 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 $4,176,974 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 decreased slightly for FY2012-13, however this revenue source is estimated
to end FY2013-14 above FY2011-12 peak revenue collections. FY2014-15 is expected to decrease
slightly from these highs.
-$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
Property Tax Rate History
O&M I&S
$0.97
$1.40
$2.60
$2.73 $2.65
$2.50
$2.66
$2.76 $2.86
$3.05
0.75
1.25
1.75
2.25
2.75
3.25
1995 2000 2008 2009 2010 2011 2012 2013 2014 2015Value (billions)Fiscal Year
Taxable Assessed Valuation
7
Fines and Fees
Fines and fees represent 14% 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
increase from prior year original budget projections.
Intergovernmental Transfers
Intergovernmental transfers represent 7.4% 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 $35,724,258, which represents an increase of
5.5% from the FY2013-14 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 in the amount of $2,871,610 to cash flow capital programs. Capital programs include
funding for the City’s computer and public safety radio 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 and floor resurfacing for the Euless
Family Life Center, street overlay funds, and various facility maintenance items. In addition, the
FY2014-15 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 47, 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 in the appendices on page
414-416.
WATER & WASTEWATER FUND REVENUES
Resources available in the Water and Wastewater fund totaled $21,873,857, which includes $21,036,472
in revenues and $837,385 of budgeted drawdown from excess reserves. The water and wastewater
Property
Tax
30.5%
Sales Tax
31.1%
Gross
Receipts
11.7%
Fines/Fees
13.9%
Permits
2.9%
Transfers
7.4%Other
2.6%
Revenues
Admin
12.2%
PD
32.4%
Fire
23.4%
Dev
1.6%
Capital
7.4%
Non-dept
11.8%PW
5.0%
PACS
6.2%
ExpendituresGeneral Fund
8
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 $8.95 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 FY2014-15 budget includes an
increase in the rate for potable water consumption of 30¢ per thousand gallons on all tiers. The increase
is primarily related to the increase in water rates from TRA. Total revenue projections are reduced by a
rebate to single family residential customers of 32¢ 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 FY2014-15.
Budgeted wastewater revenue is calculated on a base rate of $7.75 per month for all customer classes,
and a volume charge of $3.33 per 1,000 gallons of wastewater treatment up to a maximum of 12,000
gallons for residential customers. This is an increase of 14¢ per thousand gallons which is also primarily
related to increased costs from TRA for wastewater treatment. No maximum applies to commercial
customers for wastewater treatment.
The City’s fiscal policy requires the Water and Wastewater Fund to maintain a minimum of 45 to 75 days
working capital. The City of Euless currently maintains a 75 day reserve. As mentioned, the City has
chosen to cash flow capital expenses from excess reserve levels when available. As shown on page 50,
the recommended reserve level for the Water and Wastewater Fund is $4,316,329. The estimated
beginning working capital for FY2014-15 totals $5,131,818, leaving $815,489 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 $21,006,135. This is an increase
of 1.2% from the FY2013-14 original budget excluding capital programs. The majority of this increase is
directly related to the cost of water purchased from TRA and wastewater treatment by TRA. 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.
Water
55.6%
Sanitation
0.9%
Other
1.8%
WW
36.8%
Reclaimed
2.3%
Penalties
1.2%
Recycle
1.5%
Revenues
Prod/Dist
36.3%
Transfers
12.1%
WW
18.9%
PW
1.7%
GIS
2.4%
Non-Dept
17.2%
Capital
3.8%
Billing
2.2%
Fleet
5.5%
ExpendituresWater & Wastewater
9
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
FY2014-15 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 $837,385 to cash flow capital
programs. Capital programs include funding for the City’s computer replacement program, fuel
contingencies, a sewer camera, a masonry screening wall, a water line leak detection system and a
transfer to Capital Projects for pump rehabilitation. 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 replacements of a 24 inch valve at
Cinnamon, Anice, and Fuller-Wiser and wastewater line replacement along Crane Drive and Town Creek
Drive. This budget also includes continued funding for miscellaneous water and wastewater projects and
well repairs. Additional information is provided in the Capital Improvement Program section of the
budget on pages 265-301, 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 FY2014-15 budget, the required reserve is $278,494.
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 FY2014-15 requires a
specific deductible of $100,000 per person plus an aggregated specific deductible of $110,000 and
covers aggregate claims in excess of $5,829,667. 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 FY2014-15 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 slightly in FY2014-15 from FY2013-14 original
budget projections.
10
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 FY2014-15 were calculated using
the estimated collections through the end of this fiscal year plus a 4% growth factor. Expenses in this
fund include an increase to fund the employees’ pay plan and associated benefits, personnel costs
related to the funding change of one position from the General Fund to EDC Parks, as well as additional
part-time funding for the outdoor portion of the aquatic’s center. Recommended capital programs, as
detailed in pages 395-400, includes the continued computer replacement program, a library document
station, park upgrades, a facility rental payment and a bus and driver for public transportation for various
park amenities including the aquatics center. The recommended budget for FY2014-15 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
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 FY2014-15 budget also
includes additional funding for one police officer moved from the General Fund, funds for a part-time
dispatcher and part-time detention Public Safety Officer programs, and various items of equipment.
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 FY2014-15 include transfers to the General Fund,
Equipment Replacement Fund, and General Obligation Debt Service Fund. Recommended capital items
include transfers to the Car Rental, Redevelopment, and Street CIP Funds, funding for a transportation
consultant, special development projects, specific stop loss reserves, county overlay projects, relocation
services, and special legal funds.
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 FY2014-15 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
11
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 FY2012-13 Avid Golfer named Texas Star #1 in luxury golf.
Avid Golfer has also ranked Raven’s Grille ranked 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 FY2014-15 budget includes proposed revenues
of $4,465,069 and proposed operating expenses of $4,456,616. This budget is more than the prior
year’s budget as the golf course was closed for a period while major improvements including greens
replacement and bunker renovations occurred.
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 hosted over 136 tournaments, registering over 2,200 teams and playing
over 7,000 games in FY2013-14. The FY2014-15 budget for this combined complex includes proposed
resources of $1,572,580 and proposed expenses of $1,572,475.
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 C starting on page 369.
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. In fact, many of the projects will actually 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 FY2014-15 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.
12
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 FY2014-15 budget includes a variety of capital improvement projects, as detailed in the
capital section of this document on pages 265-301 and in the CIP under separate cover. With the
exception of the reclaimed water project, meter replacement project, and infrastructure improvements at
Glade Parks, 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. Various funding sources are being sought for the meter replacement
program. Additional debt for Glade Parks will be issued when warranted by development in accordance
with the developer’s agreement. This debt will also be issued in phases to minimize the City’s risk.
The FY2014-15 CIP budget includes total resources available (including intergovernmental transfers) of
$33,997,356 and capital expenditures (including on-going funded projects) of $27,712,813. The budget
cycle of the capital project funds is different from the budget cycle of operating funds. The most
significant difference is the method of financing. Capital projects are often financed through the use of
nonrecurring sources, specifically, bond proceeds and the use of excess reserves. Therefore, the money
is received in one fiscal year and the payment of the project expenses often extends over several fiscal
years. As in the past, excess operational revenues will have a priority to fund capital projects in order to
reduce interest expense related to bond issues. Additional funding for future projects will include the
consideration of grant availability, self-sufficiency of revenue type bonds, and debt capacity of the
General Fund.
The FY2014-15 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, 24-inch valve replacement, and a wastewater line replacements at Cranes Drive and Town
Creek Drive.
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:
13
Taxable Assessed Valuation $3,050,289,663
Constitutional Limit 2.5% of assessed valuation
Maximum Constitutional Revenue Available $76,257,242
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 three 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 debt for the first phase of the reclaimed water line extension during FY2012-13. Additional
phases will be needed to complete the project. The meter change-out program funding is planned for
FY2015-16. The proposed financing sources to fund these two projects incorporate the use of any
available operating cash on hand, any remaining funds from completed CIP projects, and low interest
rate loans and loan forgiveness from the Texas Water Development Board. The City applied for and was
awarded these funding resources from the Texas Water Development Board during FY2013-14. Debt
issued for this project will be repaid by the utility system. Additional debt will be needed for infrastructure
improvements at Glade Parks, as development on this property progresses. The City will issue this debt
in phases to minimize the City’s risk. Although this debt will be secured by the City’s ad valorem tax
base, it will be funded from the proceeds of the Tax Increment Reinvestment Zone (TIRZ) #3-Glade
Parks and a Public Improvement District (PID).
A brief explanation of various debt instruments is provided below. Additional information on the debt is
included in pages 303-326 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.
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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 world’s third largest in terms of operations
and tenth largest in term of passengers with approximately 165,580 passengers a day and over 60
million passengers a year. DFW Airport provides service to 204 destinations (DFW Fast Facts at
www.dfwairport.com). Tarrant County is one of the fastest growing counties in Texas.
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
DFW Airport totals $31.6 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 6.8 million, a Gross Metro Product of $420 billion, a labor force of over 3.37 million,
employment of over 3.15 million, an unemployment rate of 6.7%, 18 Fortune 500 Firms, and college
enrollment of almost 327 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 400 companies, 40,000 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 $3.05 billion for tax year 2014, which is a 6.7% increase from the prior year, due primarily
to an increase in residential and commercial property values. Sales tax collections increased during
FY2013-14. 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 826 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
15
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 958 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 53,780.
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, 13 boards
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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 $17,341,533 was collected during FY2013-14.
Of 14,621 non-mineral lease property accounts in the City, 12,366 are residential accounts. The
top ten taxpayers listed in the following table are found in the remaining 2,255 commercial and
industrial accounts. Over the past year, taxable property values increased over $191 million dollars
from $2,858,755,649 to $3,050,289,663, a 6.7% increase due to an increase in both residential and
commercial property values.
Ten Largest Property Taxpayers
2014 Taxable % of Total Taxable
Name of Taxpayer Nature of Property Assessed
Valuation Assessed Valuation
Ean Holdings, LLC Apartments $ 70,545,871 2.31%
JLB Glade Road LP Apartments $ 56,970,000 1.87%
Westdale Hills 2013 LP Apartments $ 56,777,649 1.86%
UDR The Mandolin, LLC Apartments $ 52,839,810 1.73%
Hertz Corp Car Rental Facility $ 50,643,127 1.66%
Avis Rent a Car System, LLC Apartments $ 45,397,075 1.49%
Stoneleigh at Bear Creek Apts. Apartments $ 45,200,000 1.48%
AT&T Mobility, LLC Telecommunications $ 45,106,267 1.48%
AP WP Vineyard Reit, LLC Apartments $ 43,000,000 1.41%
AP WP Seramont Reit, LLC Apartments $ 40,300,000 1.32%
Total $ 506,779,979 16.61%
Ten Largest Employers
% of Total City
Employer Employees Employment
HEB ISD 1000 3.74%
LSG Sky Chefs, Inc. 600 2.25%
Autogrill Group, Inc. 450 1.68%
City of Euless 434 1.62%
Life Outreach International 180 0.67%
Lowe's 140 0.52%
Super Target 160 0.60%
Home Depot 125 0.47%
Redi-Mix/ US Concrete 67 0.25%
Structural and Steel Products 40 0.15%
Total 3,196 11.96%
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Population with a median age of 34.6 years has increased from 50,750 to 53,780 in nine years.
Prior to 2010, population estimates were obtained from the North Central Texas Council of
Governments (NCTCOG). The population estimates were adjusted in 2014 based on information
gathered from the national census. The City’s median household income is $50,025, which
compares favorably to $48,646 for the State of Texas. The educational level is 67% above high
school graduate (Nielsen Solution Center).
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
Education Level
Doctorate
Degree
1%
Some
College
28%
Associate
Degree
7%
Bachelor's
Degree
24%
Master's
Degree
5%
Other
12%
High School
23%
Source: CLARITASSource: 2014 Census Data and NCTCOG
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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 nineteen elementary
schools, five junior high schools, three senior high schools, a career education center, and a center
for vocational education of the handicapped with total enrollment topping 21,814 students. Of these
facilities, six elementary schools, two junior highs, and one senior high school are located in the
City of Euless. The Grapevine-Colleyville ISD has one elementary school located in northern
Euless. Extracurricular activities are also an important part of the student experience in HEB ISD.
The Trinity High School Trojan football team gained national recognition when they were ranked as
the #1 high school football team in two national pools.
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 27,300 square foot recreation center, a
20,000 square foot senior center, a 5,000 square foot fitness center, a 5,000 square foot rental
facility, a 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 87 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.
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To provide our
citizens the most
efficient services
possible that protect
and enhance the
quality of life,
through planning and
visionary leadership.
Mission of The City of Euless
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FISCAL YEAR 2014-15 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.
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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.
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THE CITY OF EULESS has achieved many honors, awards, and accomplishments that illustrate the quality of life
for our City, as well as the level of teamwork. Among the honors and accomplishments are:
THE CITY COUNCIL reduced the ad valorem tax rate by $.25 to $.4675. They held various meetings including
town hall meetings, budget meetings, neighborhood meetings, and a water conservation forum to provide open
dialogue between residents, elected officials, and staff. Open houses at the Police Department and Fire
Department along with the Annual Christmas Parade were hosted.
THE CITY MANAGER’S OFFICE maintained a solid financial position throughout FY2013-14 and a stable
property tax rate. Several City ordinances were updated to protect and enhance the quality of life in Euless. In
addition, the City continued to participate in the Community Revitalization Program while maintaining viable
partnerships with Tarrant County, neighboring cities, local businesses, and local churches.
THE CITY MANAGER’S COMMUNICATIONS OFFICE created a 60 Years of History video documenting stories
from residents that were raised in Euless. In addition, videos were created as a tribute to Mayors Saleh and
Samuels for their years of service to Euless. Staff participated on the HEB (Hurst, Euless, and Bedford) Transit
Board and the Fort Worth chapter of the International Association of Business Communicators. This office also
conducted the annual Volunteer of the Year Awards.
THE CITY SECRETARY’S OFFICE coordinated appointments to the City’s Boards and Commissions and
maintained all City ordinances, resolutions, and records retention. A City Council election was also held and they
processed all requests for open records within State statute requirements.
THE PARKS DEPARTMENT received the distinction as Tree City USA from the National Arbor Day Foundation
for the 28th consecutive year. Only 5 other cities in Texas have received this award more times than Euless. We
also received the Growth Award, one of only 7 cities in Texas to receive this award for going above and beyond
the requirements of being a Tree City.
THE COMMUNITY SERVICES DEPARTMENT served over 100,000 visitors to the Euless Family Life Center in
FY 14. In addition, we had over 50,000 visitors to our aquatic facilities and nearly 70,000 participants in classes
offered at the Family Life Center. We also hosted 13 special events and facilitated 645 facility rentals.
THE TEXAS STAR SPORTS COMPLEX registered over 1,700 league teams and over 2,200 tournament teams
between the two facilities. In all, the Texas Star Sports Complex played nearly 7,000 games during FY 14 with
over 150,000 participants and spectators passing through the gates.
FACILITY MAINTENACE OPERATIONS added mobile devices to all facility maintenance vehicles to allow
access to the work order system in the field. Hired part time secretary for office operations. Replaced trail lighting
at McCormick Park.
FLEET OPERATIONS received the Automotive Service Excellence (ASE) “Blue Shield of Excellence” award for
the 19th consecutive year, and completed multiple hours of advanced automotive technical training. The
department also received its third AEMP (Association of Equipment Maintenance Processionals) Silver
Certification. Hired part time secretary for office operations.
THE POLICE DEPARTMENT achieved TCOLE training standards and increased emergency response training
throughout the department. Two successful summer camps for youth were offered. CID continued utilizing
proactive policing measures to include GPS vehicle trackers and use of the bait car program. The Neighborhood
Block Watch, National Night Out Campaign, and the Citizens Police Academy programs were expanded as
well. The department also continued to utilize our Facebook page to encourage community involvement. In
addition to Facebook we integrated Nextdoor.com in numerous neighborhoods to foster individualized information
sharing among neighbors. Detention received a perfect ICE annual inspection report and processed nearly
10,000 people this year. Communications dispatched over 24,000 calls for service and Patrol Officers generated
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over 28,000 calls in the field in 2014. 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 successfully implemented a document management system. Municipal court also hosted
victims’ impact panel meetings sponsored by Mothers Against Drunk Driving.
THE PUBLIC WORKS DEPARTMENT completed several large infrastructure projects including drainage, street
overlay, sidewalk ramp replacements, and street reconstruction. The engineering division completed the design
and initiated the construction of the FY2014 Sanitary Sewer Rehab project. Animal control held a low cost
vaccination event and participated in eight GAP-sponsored events to encourage pet adoption.
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 ninth consecutive
year. In an average month, 469 new library cards were issued, library visits reached 18,345 and 45,218 items
were checked out.
THE INFORMATION SERVICES DEPARTMENT completed all hardware and software upgrades planned for the
fiscal year in order to stay up to date on technology. They implemented the on-line deferred adjudication option
for municipal court defendants and offered a paperless option to water customers. The document imaging system
in municipal court was successfully implemented. Code compliance software for code enforcement and apartment
inspections was installed.
THE FIRE DEPARTMENT maintained a Class 1 rating by the Insurance Services Organization (ISO). The
department continues to utilize a rapid response vehicle when staffing allows to respond to EMS calls permitting
more flexibility in day-to-day operations. Training continues to be a top priority of the department requiring
firefighters to achieve 20 hours of fire training and 6 hours of medical training each month to ensure personnel are
adequately prepared for emergencies. The department also improved communications with the public by utilizing
Twitter and Facebook as additional modes of getting information out to the community. Finally, the department
continues to strive to improve its overall operation and look forward through strategic planning.
THE FIRE MARSHAL’S OFFICE conducted 1795 inspections which identified 2529 fire and life safety violations.
Support was provided to the Operations Division as needed for fire code issues, inspections, fire investigations
and similar items as needed. The fire prevention program in the local elementary schools used the Clown
S.A.F.E.T.Y. Troop to promote overall fire safety. In conjunction with other public safety events and classes, this
program reached over 6371 citizens. The smoke detector program continues to be a primary focus of the Fire
Marshal’s Office with 3550 smoke detectors inspected primarily in multi-family dwellings. The transition of the
Community Emergency Response Team (CERT) over to the Fire Department was completed with two classes
graduated.
THE FINANCE DEPARTMENT received the Distinguished Budget Award for the FY2014 Budget and Certificate
of Excellence in Financial Reporting for the FY2013 Audit from the Government Finance Officers Association of
the US and Canada. In addition, the department processed over 10,000 accounts payable invoices, managed a
multi-million dollar investment portfolio, and increased participation in the City’s purchasing card program. The
department earned a market-based return on the City’s investment portfolio while ensuring compliance with
remaining investment objectives. The portfolio’s return exceeded market due to declining market rates.
THE GEOGRAPHIC INFORMATION SYSTEMS DEPARTMENT (GIS) built web-based map services used
internally for data displays and externally for City presentations and programs such as the Access Euless work
order system. The department developed web-based story map applications for the Euless Historic Preservation
Committee showing the history of Euless and the places where major events happened.
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THE HUMAN RESOURCES DEPARTMENT provided a day-long orientation program for new employees. In
addition, they assisted the Fire and Police Departments with promotional testing. The department also held
monthly safety meetings for employees.
THE PURCHASING DEPARTMENT held several online auctions during the year which realized 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. In addition, they
continued gathering all quotes for purchases between $3,000 and $50,000 thereby providing additional
assistance to the City departments.
THE PLANNING AND DEVELOPMENT DEPARTMENT successfully facilitated the construction of various
projects located within the Glade Parks and Riverwalk Euless planned developments. Included among other
projects were major renovations to Trinity High School, several multi-family properties, and medical office
buildings. New construction projects included the HEB Family Dentistry on Harwood Rd. and the Dollar General
Store on Hwy. 10. The City also welcomed Montgomery Crane, a new business that purchased the former T.J
Lambert site. The department also completed the Huffman Drive Redevelopment Plan in anticipation of the next
phase of the Airport Freeway widening project, east of FM 157. The department completed evaluations and
revisions of the Comprehensive Code of Ordinances relating to the Glade Parks and RiverWalk Euless planned
developments, and various other topics that included the adoption of a definition for electronic vaping. The
department issued a total of 2,283 permits, including 107 new residential building permits, 91 commercial remodel
permits, 185 residential remodel permits, 933 garage sales permits, and 148 certificates of occupancy. Assistance
was also given in numerous development site plan reviews and the department continues to work with the Code
Compliance division placing emphasis on ordinance compliance through calls, on-site visits, door hangers,
notices of violation, citations, and appearances in Municipal Court.
.
THE INSPECTION SERVICES DEPARTMENT issued over 40 new residential building permits, 161 residential
remodel permits, 1,181 miscellaneous permits, and 56 certificates of occupancy and assisted in numerous
development site plan reviews. They continue to work with the code compliance division placing emphasis on
ordinance compliance through calls, on-site visits, door hangers, notices of violation, citations, and appearances
in municipal court.
THE UTILITY BILLING DEPARTMENT updated on-line payment processing so customer payments are posted in
real time. In an effort to target those accounts with zero consumption, the recent update with the CIS system has
given us the ability to quickly run reports. This was our first full year using carts and bins for recycling. We have
about 20 percent of our residential customers that have chosen to use a cart or bin. The utility billing staff set-up
1,950 new accounts, hung more than 9,000 delinquent notices, responded to 12,275 service calls and billed
customers for 2,209,630,000 gallons of water.
TEXAS STAR GOLF COURSE received a 4½ star rating from Golf Digest for the 14th consecutive year and listed
in top places to play in Texas. On-line tee times were offered via the Golf Now and the Texas Star website which
increased the number of online bookings. The course was named one of the Top Ranked Municipal Golf Courses
in the Metroplex by Golf Week and Avid Golfer. An increased presence on social media was utilized to market
the course, Raven’s Grille, and the Conference Centre. The TSGC Golf Pro received the NTPGA Merchandiser
of the Year Award for best merchandising practices in the North Texas PGA section.
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Every Week in Euless
Citizens Receive These Services
2012 2013 2014
Cases filed in Municipal Court 517 619 600
Issued traffic safety citations 438 507 507
Made arrests 89 82 75
Processed offenses 80 33 27
Responded to calls for police service 2,616 2,166 743
Responded to accidents 14 13 14
Incarcerated prisoners 192 158 123
Conducted fire safety inspections 30 33 32
Responded to emergency medical calls 57 35 61
Responded to alarms 76 77 81
Conducted fire prevention classes
For an average attendance of
2
259
2
169
3
120
Serviced users of Midway Recreation Center 25 10 105
Maintained parks, trails, athletic fields, etc. 74 87 133
Checked out library materials 10,714 10,713 10,435
New library materials added 333 309 302
Overlaid asphalt on streets, square feet 7,090 10,396 12,481
Laid street curb and gutter, linear feet 138 101 59
Street signs made, repaired, replaced 27 22 37
Performed building inspections 68 51 73
Picked up unattended animals 20 22 17
Processed animal adoptions 1 1 1
Returned animals to owners 1 1 1
Miscellaneous permits 26 23 40
Inspections of swimming pools 1 1 0
Water meters changed 3 3 1
Purchased and Produced water, gallons 52,685,000 49,039,500 42,492,884
Cleaned sewer lines, linear feet 13,003 12,387 1,204
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CITIZENS OF EULESS MAYOR & COUNCIL CITY MANAGER CITY ATTORNEY CITY SECRETARY MUNICIPAL COURT JUDGE MUNICIPAL COURT OF RECORD DEPUTY CITY MANAGER DIRECTOR OF FINANCE DIRECTOR OF PUBLIC WORKS FLEET & FACILITIES ADMINISTRATOR GENERAL MANAGER TEXAS STAR IS ADMINISTRATOR LIBRARY ADMINISTRATOR Gary L. McKamie, City Manager February 4, 2014 DIR. OF PARKS & COMMUNITY SERVICES POLICE CHIEF FIRE CHIEF COMMUNICATIONS/MARKETING MANAGER ASSISTANT CITY MANAGER HR/RISK ADMINISTRATOR MUNICIPAL COURT SOLID WASTE/RECYCLING FRANCHISES DIRECTOR OF PLANNING AND ECONOMIC DEV. AUDITOR DIRECTOR OF ADMINISTRATIVE SERVICES ORGANIZATIONAL CHART 28
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
and City Council for amendment as deemed necessary. The budget requests are submitted
along with justification for any increases. The City Manager’s office holds meetings with
each director to review each of their line items and discuss any changes. All capital and
supplemental requests are submitted separately and must include the following information:
Purpose/objective of this request
Changes/improvements from current operations
Alternative financing options
Estimated life of requested item
Impact or consequence of not funding this request
Equipment being replaced by this request
Cost of the item
Other associated cost
A work session is held to allow each department the opportunity to present their capital and
supplemental requests to the City Council. The City Manager’s Office consolidates all
capital requests and all supplemental requests, assigns a ranking based on funding
available, and submits its recommendation to the City Council for consideration.
In accordance with the fiscal policies, supplemental programs will only be funded from
current revenues. One-time revenue sources and excess reserves are used to fund capital
requests.
The finance department prepares revenue estimates based on historical data available from
the revenue manual (which is updated monthly) and other available data. Estimates are
reviewed and adjusted by the City Manager’s office as deemed necessary. The objective of
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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 31st and August 2nd, the City Council reviewed the preliminary operating and
capital budgets. At their regularly scheduled City Council meeting on August 12th, the
Euless City Council set a date, time, and place for the budget public hearing on August
26th. The City Council held the public hearing on the proposed budget on August 26th and
voted unanimously to adopt the budget by a vote of six ayes and no nays. After the
budget adoption, the Finance Department prepares a monthly financial report which is
presented to the City Council for their review.
Replacement 31
DATE RESPONSIBILITY ACTION
February 26 Managers,Directors &Administrators Budget Kickoff - 2:00PM, City Hall Council Chambers
March 7 Managers,Directors &Administrators
Computer Request Forms due to Information Services, Vehicle Request due to Fleet
Services, and pay plan adjustments to HR.
March 17-21 CMO, Finance, Directors Preliminary CIP Review (Facilities, Public Works, PACS)
March 28 Managers,Directors, Administrators &
Finance
All Budget Forms, including FY2015 Budget Forms, Multi-yearBudget Forms, Capital
& Supplemental Request, with supporting documentation returned to Finance.
Departmental Data Entry completed.
Mar 31-April 9 Finance Review Departmental Budgets, Data Entry as needed
Apr 10-25 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 26 CSO, Finance Publish Notice of Public Hearing on CCPD budget to be held on June 9 (CCPD Board)
June 9 CCPD Board
Hold Public Hearing on CCPD Budget. Adopt FY2015 CCPD Budget. Submit
CCPD Budget to City Council.
June 9 CC Receive CCPD Budget. Special called meeting at 6:00P.M.
June 9 CC, CMO, Directors Pre-Budget Work Session on Capital and Supplemental at 6:15P.M.
May 30-June 27 CMO, Finance CMO Final Review, Capital and Supplemental Recommendations, and Finalize CIP
June 12 CC, CMO, Directors Town Hall Meeting
June 26 CC, CMO, Finance CIP Budget Work Session
June 23-July 20 Finance Finalize Preliminary Budget Document
July 25 TAD Receipt of Final Tax Roll from TAD ( Make final changes)
July 26 Finance Preliminary Budget: CC, CMO, CSO, Library, Website
July 30 CSO, Finance
Publish Notice of Public Hearing of EDC Budget to be held August 11
th (EDC Board).
Publish Notice of City Council Public Hearing of CCPD Budget to be held on August
12th.
July 31 CC, CMO, Finance Budget Work Session
August 2 CC, CMO, Finance Budget Work Session
*August 7 CSO, Finance Publish Effective Tax Rate Calculation
August 8 Finance
Notice to Public Improvement District Property Owners of Public Hearing and
Assessment.
August 11 EDC Board Hold Public Hearing on EDC Budget and Adopt FY2015 EDC Budget.
August 12 CC
Vote to Place a Proposal to adopt a Specified Tax Rate on the September 9th agenda.
Schedule Public Hearings on Proposed Tax Rate for August 26th and September 2nd
(if necessary). Schedule Public Hearing on Proposed City and EDC budgets to be held
August 26th. Hold Public Hearing on FY2015 CCPD Budget. Approve CCPD
Budget
August 14 CSO, Finance
Publish Notice of Public Hearings on Tax Increase to be held August 26
th and
September 2nd (if necessary). Publish Notice of Public Hearing on Proposed Budgets
(City and EDC) and PID to be held August 26th. Include additional LGC Language.
August 26 CC
Hold Public Hearing on Proposed EDC and City FY2015 budgets. Approve EDC
Budget. First Reading and Adoption of the FY2015 Budget. Ratify PropertyRevenue
Increase. Hold 1st Public Hearing on Proposed Tax Rate (if necessary). 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. Public Hearing and vote on levy of
PID assessment.
September 2 CC
Special Called Meeting to Hold 2nd Public Hearing on Proposed Tax Rate (if
necessary). Announce date, time and place of meeting to adopt the proposed tax rate
for Tax Year 2014 for September 9th
September 3 CSO, Finance Publish Notice of Tax Revenue Increase, if necessary.
September 9 CC
Second Reading and Adoption of FY2015 Budget (if necessary). First Reading and
Adoption of Tax Rate. Adopt the Tax Roll.
September 23 CC Final Reading and Adoption of Tax Rate (if necessary).
* Tentative Subject to Change
FY2014-2015 BUDGET SCHEDULE
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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.
33
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.
34
CITY OF EULESS
FISCAL POLICIES
I. INTRODUCTION
A. Purpose Statement – The City of Euless has an important responsibility to its citizens to carefully
account for public funds, to manage municipal finances wisely, and to plan for the adequate funding
of services desired by the public.
The overriding goal of the Fiscal Policies is to enable the City to achieve a long-term stable and positive
financial condition. The watchwords of the City’s fiscal management include integrity, prudent
stewardship, planning, accountability, and full disclosure.
The purpose of the Fiscal Policies is to provide guidelines for the Director of Finance in planning and
directing the City’s day to day financial affairs and in developing recommendations to the City Manager
and City Council. The scope of the policies spans accounting, auditing, financial reporting, internal
controls, operating and capital budgeting, revenue management, cash management, expenditure
control, and debt management.
B. Annual Review of Policies – These policies will be reviewed administratively by the Finance Director
and City Manager and will be presented to the City Council for approval of any significant changes.
II. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING
A. Accounting – The Director of Finance is the City’s Chief Accountant and is responsible for establishing
the chart of accounts and for properly recording financial transactions.
B. Accounts Receivable – This asset account reflects amounts owed to the City from citizens, companies,
or other governmental entities. Delinquent accounts will be pursued.
C. External Auditing
1. The City will be audited annually by outside independent accountants (auditors). The auditors
must be a CPA firm of national reputation and must demonstrate that they have the breadth
and depth of staff to conduct the City’s audit in accordance with generally accepted auditing
standards and contractual requirements. The auditor’s report on the City’s financial
statements will be completed and submitted to City staff within 120 days of the City’s fiscal
year end, and the auditor’s management letter will be presented to the City staff accordingly.
An interim management letter will be issued prior to this date if any materially significant
internal control weaknesses are discovered.
2. The Auditors are accountable to the City Council and will have access to direct communication
with the City Council if the City staff is unresponsive to auditor recommendations or if the
auditors consider such communication necessary to fulfill their legal and professional
responsibilities.
3. Auditor Rotation – The City will not require auditor rotation, but will circulate requests for
proposal for audit services at least every five years.
D. Internal Auditing – The City recognizes the need for an internal audit function to provide independent,
unbiased and objective reviews and assessments of the business activities, operations, financial
systems and internal accounting controls of the City and some of its business partners. The reviews
and assessments are conducted in order to instill confidence to citizens and stakeholders that
resources are responsibly and effectively managed in order to achieve intended results. The City shall
devote resources, as available, to conduct operational, financial and performance audits, selected as
a result of risk analysis and assessment process. The internal audit function will report directly to the
City Manager’s Office.
E. External Financial Reporting – The City will prepare and publish a comprehensive annual financial
report (CAFR). The CAFR will be prepared in accordance with generally accepted accounting
principles and will be presented annually to the Government Finance Officers Association (GFOA) for
evaluation and awarding of the Certificate of Achievement for Excellence in Financial Reporting. The
35
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.
36
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.
37
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 possible,
will be in accordance with the equity balance of the fund from which moneys were provided to be
invested.
38
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.
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.
39
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 – If utilized, tax anticipation notes (TAN’s) will be retired annually, and bond
anticipation notes (BAN’s) will be retired within six months of completion of the project. Any short-term
debt outstanding at year end will not exceed 5% (including TAN’s, but excluding BAN’s) of net
operating revenues.
B. Long-Term Debt – Long-Term debt will not be used for operating purposes, and the life of the bonds
will not exceed the useful life of the projects financed.
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.
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
40
• 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 initiate refinancing
when economically feasible and advantageous to the City.
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.
41
42
FINANCIAL SUMMARIES
Building on a Strong Foundation
43
COUNCIL ADOPTED 2014-15 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
9,493,104$ 10,163,350$ 885,270$ 5,834,977$ 6,210,983$ 5,342,264$ 10,471,898$
BUDGETED REVENUES
Property Taxes 10,839,160$ 368,276$ 2,994,233$ -$ -$ -$ -$
Gross Receipts Tax 4,176,974$ 120,000$ -$ -$ -$ -$ -$
General Sales Tax 11,038,642$ 6,641,201$ -$ -$ -$ -$ -$
Selective Sales Tax 73,000$ 14,179,560$ -$ -$ -$ -$ -$
Fines/Fees/Penalties 2,120,000$ 93,263$ 22,000$ 257,200$ -$ -$ -$
Licenses & Permits 810,200$ -$ -$ -$ -$ -$ -$
Interest Income 30,000$ 16,980$ 820$ 12,530$ 15,200$ 15,570$ -$
Intergovernmental Revenue 388,650$ 70,000$ -$ -$ -$ -$ 385,028$
Charges for Service 3,144,030$ 115,000$ -$ 27,477,280$ -$ -$ 159,005$
Miscellaneous/Rental Income 493,308$ -$ 495,000$ 21,645$ -$ 331,137$ 182,000$
Ins./Risk/Other Financing Sources -$ -$ -$ 1,000$ 2,198,730$ -$ 18,524,924$
Revenues before Transfers 33,113,964 21,604,280 3,512,053 27,769,655 2,213,930 346,707 19,250,957
Transfers from other funds 2,627,331$ 85,659$ 3,125,809$ 1,765,831$ 7,246,453$ 289,452$ 4,274,501$
TOTAL REVENUES 35,741,295 21,689,939 6,637,862 29,535,486 9,460,383 636,159 23,525,458
TOTAL AVAILABLE RESOURCES 45,234,399$ 31,853,289$ 7,523,132$ 35,370,463$ 15,671,366$ 5,978,423$ 33,997,356$
BUDGETED EXPENDITURES
Personal Services 27,820,216$ 4,817,159$ -$ 7,802,729$ 634,971$ -$ -$
Professional/Technical Services 1,192,108$ 236,370$ -$ 2,133,226$ 225,000$ -$ 555,370$
Contractual Services 12,000$ -$ -$ 16,470$ -$ -$ 72,771$
Utilities 1,026,805$ 277,000$ -$ 11,656,173$ -$ -$ 100,000$
Maintenance 1,155,310$ -$ -$ 675,981$ -$ -$ -$
Other Services/Contingencies 449,143$ 70,525$ -$ 167,700$ 220,665$ -$ 1,066,886$
Insurance 4,640$ -$ -$ 40,400$ 6,626,435$ -$ -$
General & Administrative 162,513$ 74,890$ -$ 120,002$ 1,000$ -$ 242$
Rebates/Incentives 1,869,750$ 9,464,912$ -$ -$ -$ -$ 75,000$
Supplies 1,005,242$ 446,880$ -$ 2,020,694$ 7,375$ -$ 115,263$
Capital & Infrastructure Improve.-$ -$ -$ -$ -$ -$ 25,196,090$
Capital Purchases (Equipment)2,788,023$ 4,264,052$ -$ 815,485$ 1,682,340$ -$ -$
Debt Service/Bank Charges 101,720$ 913,603$ 6,732,536$ 4,000$ -$ -$ -$
Exp. before Transfers 37,587,470 20,565,391 6,732,536 25,452,860 9,397,786 - 27,181,622
Transfers to other funds 1,008,398$ 5,754,389$ -$ 5,112,123$ -$ 606,398$ 531,191$
TOTAL EXPENDITURES 38,595,868 26,319,780 6,732,536 30,564,983 9,397,786 606,398 27,712,813
ENDING BALANCE
DESIGNATED 278,616$ 67,376$ 59,410$ -$ 450,000$ 2,686,058$ -$
UNDESIGNATED 6,359,915$ 5,466,133$ 731,186$ 4,805,480$ 5,823,580$ 2,685,967$ 6,284,543$
PROJECTED ENDING FUND
BALANCE 6,638,531$ 5,533,509$ 790,596$ 4,805,480$ 6,273,580$ 5,372,025$ 6,284,543$
RECOMMENDED RESERVES
PER FISCAL POLICY 5,872,481 2,915,392 311,330 4,558,295 5,801,769 1,238,854 -
DEBT
SERVICE
FUNDS
ENTERPRISE
FUNDS
INTERNAL
SERVICE
FUNDS
CAPITAL
IMPROVEMENT
FUNDS
RESERVE
FUNDS
BEGINNING FUND BALANCE
GENERAL
FUND
SPECIAL
REVENUE
FUNDS
44
FY 2013-14 FY 2013-14 FY 2012-13 FY 2011-12
48,401,845$ 54,088,815$ 54,088,815$ 54,786,361$ 51,631,728$
BUDGETED REVENUES
Property Taxes 14,201,669$ 13,234,765$ 13,365,813$ 12,780,564$ 12,317,965$
Gross Receipts Tax 4,296,974$ 4,226,298$ 4,475,159$ 4,209,564$ 4,276,136$
General Sales Tax 17,679,843$ 16,296,967$ 17,026,161$ 16,142,358$ 14,957,757$
Selective Sales Tax 14,252,560$ 13,800,816$ 14,187,582$ 13,982,447$ 13,280,953$
Fines/Fees/Penalties 2,492,463$ 2,424,012$ 2,671,144$ 2,436,034$ 2,049,876$
Licenses & Permits 810,200$ 848,585$ 937,295$ 927,421$ 1,059,591$
Interest Income 91,100$ 166,892$ 130,459$ 146,566$ 193,363$
Intergovernmental Revenue 843,678$ 553,199$ 558,607$ 3,027,637$ 1,111,958$
Charges for Service 30,895,315$ 29,200,875$ 28,970,488$ 28,847,735$ 27,867,727$
Miscellaneous/Rental Income 1,523,090$ 1,639,759$ 2,166,202$ 2,695,488$ 2,662,186$
Ins./Risk/Other Financing Sources 20,724,654$ 2,065,938$ 2,076,569$ 4,321,638$ 18,886,961$
Revenues before Transfers 107,811,546 84,458,106 86,565,479 89,517,453 98,664,473
Transfers from other funds 19,415,036$ 16,022,762$ 16,357,159$ 19,283,778$ 14,408,583$
TOTAL REVENUES 127,226,582 100,480,868 102,922,638 108,801,231 113,073,056
TOTAL AVAILABLE RESOURCES 175,628,427$ 154,569,683$ 157,011,453$ 163,587,592$ 164,704,784$
BUDGETED EXPENDITURES
Personal Services 41,075,075$ 38,718,002$ 38,634,117$ 37,627,590$ 34,777,932$
Professional/Technical Services 4,342,074$ 4,036,529$ 4,073,806$ 4,288,295$ 3,420,838$
Contractual Services 101,241$ 28,470$ 35,980$ 41,879$ 51,634$
Utilities 13,059,978$ 13,010,545$ 12,519,151$ 11,323,354$ 10,866,368$
Maintenance 1,831,291$ 1,684,707$ 1,716,930$ 1,399,187$ 1,309,694$
Other Services/Contingencies 1,974,919$ 1,072,384$ 1,039,844$ 485,824$ 475,102$
Insurance 6,671,475$ 5,739,169$ 5,741,408$ 4,307,816$ 5,289,417$
General & Administrative 358,647$ 291,426$ 329,918$ 287,272$ 185,329$
Rebates/Incentives 11,409,662$ 11,004,005$ 11,191,811$ 10,680,120$ 9,813,220$
Supplies 3,595,454$ 3,193,140$ 3,193,909$ 3,147,430$ 2,993,127$
Capital & Infrastructure Improve.25,196,090$ 6,147,468$ 5,156,860$ 10,990,467$ 3,984,625$
Capital Purchases (Equipment)9,549,900$ 6,837,126$ 4,985,354$ 3,284,359$ 2,311,145$
Debt Service/Bank Charges 7,751,859$ 8,839,886$ 8,839,886$ 7,919,643$ 19,864,240$
Exp. before Transfers 126,917,665 100,602,857 97,458,973 95,783,235 95,342,671
Transfers to other funds 13,012,499$ 10,860,333$ 11,150,634$ 13,715,542$ 14,575,752$
TOTAL EXPENDITURES 139,930,164 111,463,190 108,609,607 109,498,777 109,918,423
ENDING BALANCE
DESIGNATED 3,541,460$ 3,357,565$ 3,357,565$ 3,377,331$ 1,270,779$
UNDESIGNATED 32,156,803$ 39,748,928$ 45,044,280$ 50,711,484$ 53,515,582$
PROJECTED ENDING FUND
BALANCE 35,698,263$ 43,106,493$ 48,401,845$ 54,088,815$ 54,786,361$
RECOMMENDED RESERVES
PER FISCAL POLICY 20,698,121 19,335,897 19,335,897 19,570,007 19,196,517
ACTUAL ACTUAL BUDGET ESTIMATED FY 2014-15
ALL FUND
SUMMARY
BEGINNING FUND BALANCE
45
ANALYSIS OF CHANGES IN
FUND BALANCE/WORKING CAPITAL
Fund
Estimated
as of 2013-14
Year End
Projected
as of 2014-15
Year End
Difference Explanation
General
Fund 9,493,104 6,638,531 (2,854,573)
Projected decrease is due to the use of excess
reserves to cash flow capital programs as well as
capital appropriations from the prior year that have
yet to be expensed. Fund balance at year end will
continue to allow 60+ days of operational funding as
defined in the City’s Fiscal Policies.
Special
Revenue
Funds
10,163,350 5,533,509 (4,629,841)
Projected decrease is due to the use of excess
reserves to cash flow capital equipment and
improvement programs. Fund balance at year end
will continue to allow for the recommended reserve
level set by the City Council.
Debt
Service 885,270 790,596 (94,674)
Projected decrease is due to the use of excess
reserves to pay current year debt service. Fund
balances at year end will allow the city to meet both
the designated reserve level set by bond covenants
and the recommended reserve level set by the City’s
Fiscal Policies.
Enterprise
Funds 5,834,977 4,805,480 (1,029,497)
Projected decrease in working capital will be used to
fund capital projects from excess reserves. Current
revenues are estimated to exceed current
expenditures. The projected working capital at year
end will continue to allow for 75+ days of operational
funding.
Internal
Service
Funds
6,210,983 6,273,580 62,597
The projected slight increase in working capital is a
planned increase in available funds for the
replenishment of capital equipment when needed.
Working capital at year end will continue to allow for
the recommended level set by the City Council.
Reserve Funds 5,342,264 5,372,025 29,761
The projected FY15 increase in Fund Balance is due
to meeting bond covenants and the recommended
reserve level set by the City’s Fiscal Policies.
Capital
Improvement
Funds
10,471,898 6,284,543 (4,187,355)
The decrease in fund balance is due to the
anticipated completion or partial completion of
funded capital improvement projects. Funds
remaining will be used for future capital projects
defined in the City’s Capital Improvement Program.
46
Beginning Balance, FY14 $9,890,674 $2,646,829 $1,349,149 $2,710,860
(per audit, FYE 2013)
FY14 Estimated Revenues 35,101,822 6,025,348 816,193 1,126,473
Total Available: 44,992,496 8,672,177 2,165,342 3,837,333
FY14 Estimated Expenses (33,851,706) (5,996,239) (804,421) (1,537,300)
Proposed Budget Adjustment (152,128)0 0 0
Capital Expenses (1,495,558)0 (125,910)0
Total Projected Expenses: (35,499,392)(5,996,239)(930,331)(1,537,300)
Estimated Ending Balance FY14 9,493,104 2,675,938 1,235,011 2,300,033
FY15 Budgeted Revenues 35,741,295 6,915,989 816,277 1,728,117
Total Available: 45,234,399 9,591,927 2,051,288 4,028,150
FY15 Budgeted Expenses (35,724,258)(6,905,744) (809,702) (1,407,340)
Capital Carryover (1,092,336) (100,000) (175,000)0
Capital Expenses (1,779,274)0 0 0
Total Projected Expenses: (38,595,868)(7,005,744)(984,702)(1,407,340)
Projected Ending Balance, FY15 6,638,531 2,586,183 1,066,586 2,620,810
Less: Designated Reserve (278,616)0 (450,000)0
Adjusted Ending Balance 6,359,915 2,586,183 616,586 2,620,810
Recommended Reserve Levels per Fiscal Policy:
5,872,481 2,580,959 600,000 2,620,810
Available for Supplemental:17,037 10,245 6,575 320,777
Available for Capital:470,397 (5,021)10,011 (320,777)
Total Available 487,434 5,224 16,586 0
Fund Balance Summary
Estimated FY13-14 and Budgeted FY14-15
General and Internal Service Funds
General Insurance &
Benefits
Risk Mgmt. &
Workers
Comp
Equipment
Replacement
47
Fund Balance Summary
Estimated FY13-14 and Budgeted FY14-15
Special Revenue Funds
Beginning Balance, FY14 $254,607 $132,707 $2,091,417 $604,663 $3,872,980
(per audit, FYE 2013)
FY14 Estimated Revenues 327,052 108,034 4,268,998 2,119,743 13,709,792
Total Available: 581,659 240,741 6,360,415 2,724,406 17,582,772
FY14 Estimated Expenses (304,165) (81,780) (4,048,832) (1,958,433) (11,277,081)
Proposed Budget Adjustment 0 0 (35,678)0 (275,929)
Capital Expenses (40,000)0 (258,968)(261,606)(805,491)
Total Projected Expenses: (344,165)(81,780)(4,343,478)(2,220,039)(12,358,501)
Estimated Ending Balance FY14 237,494 158,961 2,016,937 504,367 5,224,271
FY15 Budgeted Revenues 315,050 115,030 4,444,038 2,183,294 13,879,560
Total Available: 552,544 273,991 6,460,975 2,687,661 19,103,831
FY15 Budgeted Expenses (304,407) (84,927) (4,437,184) (2,137,629) (11,656,276)
Capital Carryover (15,398)0 (630,841)0 (560,320)
Capital Expenses (53,000)0 (427,540)(185,705)(4,777,467)
Total Projected Expenses: (372,805)(84,927)(5,495,565)(2,323,334)(16,994,063)
Projected Ending Balance, FY15 179,739 189,064 965,410 364,327 2,109,768
Less: Designated Reserve (67,376)0 0 0 0
Adjusted Ending Balance 112,363 189,064 965,410 364,327 2,109,768
Recommended Reserve Levels per Fiscal Policy:
50,040 13,961 500,000 351,391 2,000,000
Available for Supplemental:10,643 30,103 6,854 45,665 2,223,284
Available for Capital:51,680 145,000 458,556 (32,729)(2,113,516)
Total Available 62,323 175,103 465,410 12,936 109,768
Hotel/
Motel
EDC 1/2
Cent Sales
Tax
CCPD 1/4
Cent Sales
Tax
Car RentalJuvenile
Case Fund
48
Fund Balance Summary
Estimated FY13-14 and Budgeted FY14-15
Special Revenue Funds (continued)
Beginning Balance, FY14 $126,163 $75,436 $2,428,559 $56,060 $0 $290,467
(per audit, FYE 2013)
FY14 Estimated Revenues 4,695 171,427 422 718,012 123,117 120,000
Total Available:130,858 246,863 2,428,981 774,072 123,117 410,467
FY14 Estimated Expenses (1,000) (171,427) (271,234) (117,335) (116,442) (60,000)
Proposed Budget Adjustment (4,507)0 0 0 (4,488)0
Capital Expenses 0 0 (1,446,603)0 0 0
Total Projected Expenses:(5,507)(171,427)(1,717,837)(117,335)(120,930)(60,000)
Estimated Ending Balance FY14 125,351 75,436 711,144 656,737 2,187 350,467
FY15 Budgeted Revenues 1,000 146,439 0 93,263 392,265 120,000
Total Available:126,351 221,875 711,144 750,000 394,452 470,467
FY15 Budgeted Expenses (1,000) (145,212) (249,228) (31,381) (392,265) (120,000)
Capital Carryover 0 0 0 0 0 0
Capital Expenses 0 0 (60,000)0 0 (50,000)
Total Projected Expenses:(1,000)(145,212)(309,228)(31,381)(392,265)(170,000)
Projected Ending Balance, FY15 125,351 76,663 401,916 718,619 2,187 300,467
Less: Designated Reserve 0 0 0 0 0 0
Adjusted Ending Balance 125,351 76,663 401,916 718,619 2,187 300,467
Recommended Reserve Levels per Fiscal Policy:
0 0 0 0 0 0
Available for Supplemental:0 1,227 (249,228)61,882 0 0
Available for Capital:125,351 75,436 651,144 656,737 2,187 300,467
Total Available 125,351 76,663 401,916 718,619 2,187 300,467
Public Safety
Special
Revenue
Fund
Cable PEG
Fee Fund
Glade Parks
TIRZ
Police Drug
Fund
Police
Seized
Assets
Fund
Glade Parks
PID
49
Beginning Balance, FY14 $5,368,580 $18,704 $312,649 $352,517 $33,530 ($75,115) $79,989
(per audit, FYE 2013)
FY14 Estimated Revenues 20,134,372 1,199,998 709,248 499,237 76,424 3,891,845 1,531,937
Residual Equity Transfer 0 0 0 0 0 0 0
Total Available: 25,502,952 1,218,702 1,021,897 851,754 109,954 3,816,730 1,611,926
FY14 Estimated Expenses (20,122,554) (1,173,610) (701,440) (437,732) (81,757) (3,794,077) (1,519,950)
Capital Expenses (248,580)(14,900)(25,000)(179,338)0 0 0
Total Projected Expenses: (20,371,134)(1,188,510)(726,440)(617,070)(81,757)(3,794,077)(1,519,950)
Estimated Ending Balance FY14 5,131,818 30,192 295,457 234,684 28,197 22,653 91,976
FY15 Budgeted Revenues 21,036,472 1,192,805 714,520 474,030 80,010 4,465,069 1,572,580
Total Available: 26,168,290 1,222,997 1,009,977 708,714 108,207 4,487,722 1,664,556
FY15 Budgeted Expenses (21,006,135) (1,192,805) (713,262) (464,305) (79,500) (4,456,616) (1,572,475)
Capital Carryover (208,074)0 0 0 0 0 0
Capital Expenses (629,311)(10,500)(125,000)(107,000)0 0 0
Total Projected Expenses: (21,843,520)(1,203,305)(838,262)(571,305)(79,500)(4,456,616)(1,572,475)
Projected Ending Balance, FY15 4,324,770 19,692 171,715 137,409 28,707 31,106 92,081
Less: Designated Reserve 0 0 0 0 0 0 0
Adjusted Ending Balance 4,324,770 19,692 171,715 137,409 28,707 31,106 92,081
Recommended Reserve Levels per Fiscal Policy:
4,316,329 0 146,561 95,405 0 0 0
Available for Supplemental:30,337 0 1,258 9,725 510 8,453 105
Available for Capital:(21,896)19,692 23,896 32,279 28,197 22,653 91,976
Total Available 8,441 19,692 25,154 42,004 28,707 31,106 92,081
Fund Balance Summary
Estimated FY13-14 and Budgeted FY14-15
Enterprise Funds
Water &
Wastewater
Service
Center
Drainage
Utility
System
Recreation
Classes Arbor Daze Texas Star
Golf
Texas Star
Sports
Complex
50
Fund Balance Summary
Estimated FY13-14 and Budgeted FY14-15
Debt Service Funds
Beginning Balance, FY14 $654,565 $152,488 $1,995 $9,099 $8,009 $54,066
(per audit, FYE 2013)
FY14 Estimated Revenues 3,558,955 712,769 904,615 528,701 163,900 610,274
Total Available: 4,213,520 865,257 906,610 537,800 171,909 664,340
FY14 Estimated Expenses (3,552,787) (713,915) (904,615) (528,701) (163,900) (610,250)
Capital Expenses 0 0 0 0 0 0
Total Projected Expenses: (3,552,787)(713,915)(904,615)(528,701)(163,900)(610,250)
Estimated Ending Balance FY14 660,733 151,342 1,995 9,099 8,009 54,090
FY15 Budgeted Revenues 3,641,291 710,365 907,103 607,654 159,400 612,049
Total Available: 4,302,024 861,707 909,098 616,753 167,409 666,139
FY15 Budgeted Expenses (3,735,965) (710,365) (907,103) (607,654) (159,400) (612,049)
Capital Carryover 0 0 0 0 0 0
Capital Expenses 0 0 0 0 0 0
Total Projected Expenses: (3,735,965)(710,365)(907,103)(607,654)(159,400)(612,049)
Projected Ending Balance, FY15 566,059 151,342 1,995 9,099 8,009 54,090
Less: Designated Reserve 0 (59,410)0 0 0 0
Adjusted Ending Balance 566,059 91,932 1,995 9,099 8,009 54,090
Recommended Reserve Levels per Fiscal Policy:
311,330 0 0 0 0 0
Available for Supplemental:(94,674) 0 0 0 0 0
Available for Capital:349,403 91,932 1,995 9,099 8,009 54,090
Total Available 254,729 91,932 1,995 9,099 8,009 54,090
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
51
Beginning Balance, FY14 $911,535 $805,072 $2,154,064 $905,704 $1,843,722
(per audit, FYE 2013)
FY14 Estimated Revenues 6,500 136 229,269 101,851 331,352
Total Available:918,035 805,208 2,383,333 1,007,555 2,175,074
FY14 Estimated Expenses (6,500)0 (520,575)0 (394,866)
Capital Expenses 0 0 0 0 (1,025,000)
Total Projected Expenses:(6,500)0 (520,575)0 (1,419,866)
Estimated Ending Balance FY14 911,535 805,208 1,862,758 1,007,555 755,208
FY15 Budgeted Revenues 9,220 289,452 5,000 101,900 230,587
Total Available:920,755 1,094,660 1,867,758 1,109,455 985,795
FY15 Budgeted Expenses (9,220)0 (497,178)0 (100,000)
Capital Carryover 0 0 0 0 0
Capital Expenses 0 0 0 0 0
Total Projected Expenses:(9,220)0 (497,178)0 (100,000)
Projected Ending Balance, FY15 911,535 1,094,660 1,370,580 1,109,455 885,795
Less: Designated Reserve (906,803)(1,091,190)0 (161,300)(526,765)
Adjusted Ending Balance 4,732 3,470 1,370,580 948,155 359,030
Recommended Reserve Levels per Fiscal Policy:
0 0 0 323,111 915,743
Available for Supplemental:0 289,452 (492,178) 101,900 130,587
Available for Capital:4,732 (285,982)1,862,758 523,144 (687,300)
Total Available 4,732 3,470 1,370,580 625,044 (556,713)
Fund Balance Summary
Estimated FY13-14 and Budgeted FY14-15
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
52
Fund Balance Summary - Capital
Estimated FY14 and Budgeted FY15 Capital Improvement Projects
Water Wastewater
W&WW Impact Impact Drainage
CIP Fee Fee CIP
Beg. Working Capital FY14 $4,012,491 $1,599,717 $480,530 $1,246,778
FY14 Estimated Revenues 1,200,581 245,151 72,757 27,737
Total Available: 5,213,072 1,844,868 553,287 1,274,515
FY14 Estimated Project Expenditures (3,253,151)(420,901)(100,000)(251,403)
Total Expenses: (3,253,151)(420,901) (100,000) (251,403)
Estimated Working Capital FY14 $1,959,921 $1,423,967 $453,287 $1,023,112
FY15 Budgeted Revenues 10,599,337 517,183 110,856 125,000
Total Available: 12,559,258 1,941,150 564,143 1,148,112
FY15 Project Expenditures (1,540,000) (369,034) (100,000) (125,000)
Budgeted Carryover (10,832,218)0 0 (1,014,426)
Total Expenses: (12,372,218)(369,034)(100,000)(1,139,426)
Estimated Working Capital FY15 $187,040 $1,572,116 $464,143 $8,686
FY15 Projects
Wastewater Line Replacement 622,000 0 0 0
Water Line Replacement 220,000 0 0 0
Meters/Transponders 158,000 0 0 0
Water and Wastewater Rehab 240,000 0 0 0
Well Repairs 300,000 0 0 0
Water Tank Debt Payment 0 248,140 0 0
Reclaimed Water Line Extension Debt Payment 0 120,894 0 0
TRA Payments 0 0 100,000 0
Miscellaneous Drainage Improvements 0 0 0 95,000
Miscellaneous Creek Improvements 0 0 0 30,000
Total FY15 Projects $1,540,000 $369,034 $100,000 $125,000
53
Fund Balance Summary - Capital
Estimated FY14 and Budgeted FY15 Capital Improvement Projects
EDC
Developer's Streets Half-Cent General
Escrow CIP CIP CIP
Beg. Working Capital FY14 $1,447,759 $1,656,622 $1,043,408 $681,021
FY14 Estimated Revenues 172,582 687,374 51,987 261,907
Total Available: 1,620,341 2,343,996 1,095,395 942,928
FY14 Estimated Project Expenditures (101,830)(1,486,163)(108,162)0
Total Expenses: (101,830) (1,486,163) (108,162)0
Estimated Working Capital FY14 $1,518,511 $857,833 $987,233 $942,928
FY15 Budgeted Revenues 0 10,204,187 50,000 182,000
Total Available: 1,518,511 11,062,020 1,037,233 1,124,928
FY15 Project Expenditures 0 (920,600) (50,000) 0
Budgeted Carryover 0 (10,129,022)(569,437)0
Total Expenses:0 (11,049,622)(619,437)0
Estimated Working Capital FY15 $1,518,511 $12,398 $417,796 $1,124,928
FY15 Projects
FY2015 40th CDBG - ADA/TAS Improvements 0 495,600 0 0
FY2015 Street Overlay 0 300,000 0 0
Miscellaneous Street Repair 0 75,000 0 0
ADA/TAS Infrastructure Improvements 0 50,000 0 0
Park Irrigation Projects 0 0 25,000 0
Incentives 0 0 25,000 0
Total FY15 Projects $0 $920,600 $50,000 $0
54
Fund Balance Summary - Capital
Estimated FY14 and Budgeted FY15 Capital Improvement Projects
Police Car Rental
Redevelopment Facility Tax TSGC TSSC
CIP CIP CIP CIP CIP
Beg. Working Capital FY14 $205,396 $77,526 $762,965 $0 $752,857
FY14 Estimated Revenues 36 26 169,740 599,383 249
Total Available: 205,432 77,552 932,705 599,383 753,106
FY14 Estimated Project Expenditures (137,695)(73,480)(452,514)(599,383)0
Total Expenses: (137,695) (73,480) (452,514) (599,383) 0
Estimated Working Capital FY14 $67,737 $4,072 $480,191 $0 $753,106
FY15 Budgeted Revenues 400,000 0 1,271,895 65,000 0
Total Available: 467,737 4,072 1,752,086 65,000 753,106
FY15 Project Expenditures (400,000)0 (1,271,895) (65,000)0
Budgeted Carryover (66,449)(4,060)(255,672)0 0
Total Expenses: (466,449)(4,060)(1,527,567)(65,000)0
Estimated Working Capital FY15 $1,288 $12 $224,519 $0 $753,106
FY15 Projects
Redevelopment 400,000 0 0 0 0
Glade Parks Trail Connection Construction 0 0 357,545 0 0
Entry Monument Sign 0 0 20,000 0 0
Development & Engineering Building Design 0 0 94,350 0 0
Car Rental Contingency 0 0 700,000 0 0
Municipal Plaza Improvements 0 0 100,000 0 0
Miscellaneous Golf Course Improvements 0 0 0 65,000 0
Total FY15 Projects $400,000 $0 $1,271,895 $65,000 $0
55
Budgeted FY13-14 Proposed FY14-15
Fund Revenue
Use of
Reserves Revenue
Use of
Reserves
General 33,901,762$ 2,587,894$ 35,741,295$ 2,871,610$
Hotel/Motel 305,120$ 55,398$ 315,050$ 68,398$
Juvenile Case 87,500$ -$ 115,030$ -$
EDC ½¢ Sales Tax 4,100,532$ 889,809$ 4,444,038$ 1,058,381$
CCPD ¼¢ Sales Tax 1,969,802$ 261,606$ 2,183,294$ 185,705$
Police Seized Assets Fund -$ 1,717,837$ -$ 309,228$
Police Drug Fund 1,000$ -$ 1,000$ -$
Public Safety Special Revenue 148,927$ -$ 146,439$ -$
Car Rental 13,462,751$ 1,365,811$ 13,879,560$ 5,337,787$
Glade Parks PID 718,012$ -$ 93,263$ -$
Glade Parks TIRZ 116,442$ -$ 392,265$ -$
Cable PEG Fund 60,000$ -$ 120,000$ 50,000$
Water & Wastewater 20,820,949$ 456,654$ 21,036,472$ 837,385$
Service Center 1,173,610$ 14,900$ 1,192,805$ 10,500$
Drainage Utility 709,500$ 25,000$ 714,520$ 125,000$
Recreation Classes 442,732$ 179,338$ 474,030$ 107,000$
Arbor Daze 60,000$ -$ 80,010$ -$
Texas Star Golf Course (TSGC)3,826,012$ -$ 4,465,069$ -$
Texas Star Sports Complex (TSSC) 1,508,580$ -$ 1,572,580$ -$
Equip. Replacement 1,120,576$ 416,724$ 1,728,117$ -$
Insurance 6,006,016$ 100,000$ 6,915,989$ 100,000$
Risk/WC 813,722$ 300,910$ 816,277$ 175,000$
G.O. Debt 3,429,336$ 123,451$ 3,641,291$ 94,674$
Star Center Debt 713,265$ 650$ 710,365$ -$
EDC Debt 904,615$ -$ 907,103$ -$
Water & Wastewater Debt 528,701$ -$ 607,654$ -$
TSSC Debt 163,900$ -$ 159,400$ -$
TSGC Debt 610,250$ -$ 612,049$ -$
TOTAL 97,703,612$ 8,495,982$ 103,064,965$ 11,330,668$
Where Does The Money Come From?
General
35%
EDC
4%
CCPD
2%Car Rental
14%
W&WW
20%
Golf
4%
Insurance
7%
Risk/WC
1%
Debt
6%
**Other
7%
FY14-15
56
Budgeted FY13-14 Proposed FY14-15
Fund
Operating
Expenses
Capital
Expenses
Operating
Expenses
Capital
Expenses
General 33,851,706$ 2,587,894$ 35,724,258$ 2,871,610$
Hotel/Motel 304,165$ 55,398$ 304,407$ 68,398$
Juvenile Case 81,780$ -$ 84,927$ -$
EDC ½¢ Sales Tax 4,048,832$ 889,809$ 4,437,184$ 1,058,381$
CCPD ¼¢ Sales Tax 1,958,433$ 261,606$ 2,137,629$ 185,705$
Police Seized Assets Fund 271,234$ 1,446,603$ 249,228$ 60,000$
Police Drug Fund 1,000$ -$ 1,000$ -$
Public Safety Special Revenue 148,927$ -$ 145,212$ -$
Car Rental 11,377,081$ 1,365,811$ 11,656,276$ 5,337,787$
Glade Parks PID 124,802$ -$ 31,381$ -$
Glade Parks TIRZ 116,442$ -$ 392,265$ -$
Cable PEG Fund 60,000$ -$ 120,000$ 50,000$
Water & Wastewater 20,752,835$ 456,654$ 21,006,135$ 837,385$
Service Center 1,173,610$ 14,900$ 1,192,805$ 10,500$
Drainage Utility 701,440$ 25,000$ 713,262$ 125,000$
Recreation Classes 437,732$ 179,338$ 464,305$ 107,000$
Arbor Daze 55,000$ -$ 79,500$ -$
Texas Star Golf Course (TSGC)3,826,012$ -$ 4,456,616$ -$
Texas Star Sports Complex (TSSC) 1,480,613$ -$ 1,572,475$ -$
Equip. Replacement 1,537,300$ -$ 1,407,340$ -$
Insurance 5,996,239$ 100,000$ 6,905,744$ 100,000$
Risk/WC 804,421$ 300,910$ 809,702$ 175,000$
G.O. Debt 3,552,787$ -$ 3,735,965$ -$
Star Center Debt 713,915$ -$ 710,365$ -$
EDC Debt 904,615$ -$ 907,103$ -$
Water & Wastewater Debt 528,701$ -$ 607,654$ -$
TSSC Debt 163,900$ -$ 159,400$ -$
TSGC Debt 610,250$ -$ 612,049$ -$
TOTAL 95,583,772$ 7,683,923$ 100,624,187$ 10,986,766$
Where Does The Money Go?
General
36%
EDC
4%CCPD
2%
Car Rental
12%
W&WW
21%
Golf
4%
Insurance
7%
Risk/WC
1%
Debt
7%**Other
6%
FY14-15
57
Revenues General Wtr/WW Debt Enterprise Special Rev. Internal Service TOTAL
2009 29,136,358 16,127,593 6,747,614 7,734,339 16,852,789 5,968,409 82,567,102
2010 28,909,248 16,696,911 15,339,973 7,280,976 16,866,882 5,863,763 90,957,753
2011 29,750,082 19,075,624 13,316,859 7,763,055 18,340,924 6,203,596 94,450,140
2012 31,948,640 18,607,090 19,842,597 8,166,075 19,325,438 6,680,354 104,570,194
2013 33,578,202 19,081,457 7,853,577 8,302,133 23,021,487 6,921,872 98,758,728
2014 Est.35,101,822 20,134,372 6,479,214 7,908,689 21,771,292 7,968,014 99,363,403
2015 Prop.35,741,295 21,036,472 6,637,862 8,499,014 21,689,939 9,460,383 103,064,965
BRIEF EXPLANATION OF REVENUES:
Permits
Transfers
Half Cent Tax
Car Rental Tax
Revenues derived from an additional 1/2¢ sales tax approved by voters in 1993. State law allows this fund to be used only for
economic development, parks, and libraries.
Revenue derived from a 5% tax imposed on the short-term rental of self-propelled motor vehicles including passenger cars, vans,
SUV's, and light trucks. This tax was approved by voters and became effective February 1, 2000.
Grant reimbursements from intergovernmental revenue sources including School Patrol Unit, Auto Theft Task Force, Traffic Safety,
Victims Assistance, and DEA.
Based on percentage of gross sales from various City funds (5% from enterprise funds and 2.5% from internal service funds).
Interest earnings from City investments based on monthly estimated invested balances earning current and realizable market rate.
Grants
Water/Wastewater Revenue derived from customers/citizens receiving benefits of water and wastewater services via user charges designed to fully
recover costs.
Franchise Fees
Municipal Court
Interest Income
Based on assessed value of real and personal property, collected from property owners within the City of Euless. This tax is used
to fund public services such as police and fire protection, parks and maintenance of streets, curbs, and sidewalks. The levy set for
FY15 is 46.75¢ per $100 of valuation.
Sales Taxes are levied on a broad range of goods and services at the point of sale as a percentage of transaction price. Sales tax
has continued to climb for the past several years. The current sales tax rate for the City is 8.25% with a portion (6.25%) of the
proceeds going to the state.
An additional 1/4¢ sales tax was approved by Euless citizens in May 1996. The purpose of this additional sales tax is to lower the
ad valorem property tax rate while still providing services desired by the citizens. Projections are based on 25% of projected
general fund sales tax revenues.
Ad Valorem Tax
Sales Tax
Additional Sales
Tax
These revenues consist of fines and fees collected from citations issued and jail arrests made by the City of Euless and D/FW
Airport on a daily basis.
Franchise fees are broad-based benefit taxes charged for the privilege of using right-of-way within the City of Euless. These fees
are based on negotiable contractual agreements between the utility companies and the City and average about 5% of gross
receipts.
Permits are charges collected by the City for business licenses and permits for general construction.
0
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
2009 2010 2011 2012 2013 2014 Est. 2015 Prop.
Operating Budget Summary
Combined Fund Revenues
General Wtr/WW Debt Enterprise Special Rev.Internal Service
Note that totals are slightly overstated due to interfund transfers.
58
Expenditures General Water/Sewer Debt Enterprise Special Rev. Internal Service TOTAL
2009 30,210,464 15,533,239 6,577,493 8,023,201 16,574,593 5,688,619 $82,607,609
2010 28,938,643 16,775,295 15,805,454 7,510,158 15,076,742 6,980,938 $91,087,230
2011 29,633,983 18,134,119 13,320,942 7,912,558 18,001,223 5,501,731 $92,504,556
2012 30,367,467 18,095,144 19,729,823 8,001,780 21,356,720 6,474,293 $104,025,227
2013 32,999,363 19,682,508 7,818,582 8,705,645 19,182,893 6,900,067 $95,289,058
2014 Est.35,499,392 20,371,134 6,474,168 7,927,804 21,540,999 8,463,870 $100,277,367
2015 Prop.38,595,868 21,843,520 6,732,536 8,721,463 26,319,780 9,397,786 $111,610,953
BRIEF EXPLANATION OF EXPENDITURE LINE ITEMS:
Materials &
Supplies
Property
Maintenance Contract or agreement to maintain City land.
Infrastructure
Maintenance Contract, repair or agreement for maintenance to City infrastructure.
Equipment
Maintenance Contract, repair or maintenance of equipment and vehicles.
Personal
Services
Services and
Misc. Charges
Interfund
Transfers
Capital Assets
Covers all personnel related expenditures including salary, overtime, employee insurance, retirement, allowances, and other
employee benefits.
Expenditure reimbursement are items budgeted or accounted for in one fund and/or either direct or indirect charges to another fund.
All expenditures for capital outlay in compliance with the City's capitalization policy. General rule states that the item is over $5,000
in costs with an estimated useful life of over one year.
Goods consumed or which materially and appreciably change through use. Subject to rapid depreciation, deletion and/or loss.
Commodities, services, and activities performed by persons or organizations outside City operations under expressed or implied
agreement.
0
20,000,000
40,000,000
60,000,000
80,000,000
100,000,000
120,000,000
2009 2010 2011 2012 2013 2014 Est. 2015 Prop.
Operating Budget Summary
Combined Fund Expenditures
General Water/Sewer Debt Enterprise Special Rev.Internal Service
Note that totals are slightly overstated due to interfund transfers.
59
Residential Monthly Service Charges
Water Wastewater Trash Drainage Recycling
FY15
Prop
$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
FY13
$8.45 Base
Tiered Rates/tgals
0-2 tgals - $2.48
3-8 tgals - $3.41
9-15 tgals - $3.98
16-35 tgals - $4.51
Over 35 tgals - $5.11
$7.25+90% of metered water
usage @ $2.83 per tgals.
$8.23
$2.50
$1.15 per home
$2.45 per home-cart
$.97 per apt. unit
$.58 for Seniors
$1.88 for Seniors
home-cart
General Fund
Key Fiscal Points
Proposed
FY15
%
Change
Budget
FY14
%
Change
Actual
FY13
Operating Expenses $35,724,258 5.53% $33,851,706 6.03% $31,925,967
Capital Expenses $ 2,871,610 10.96% $ 2,587,894 141.09% $ 1,073,397
Tax Rate .467500 per $100
Debt = .102995
M&O = .364505
(.5%)
.470000 per $100
Debt = .109381
M&O = .360619
0.0%
.4700 per $100
Debt = .114870
M&O = .355130
Taxable Valuation* $3,050,289,663 6.7% $2,858,755,649 3.5% $2,761,884,486
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. 60
General Fund Revenues
Proposed FY14 Budget to
General Fund Actual Budget Estimated Budget FY15 Proposed
Revenues FY 13 FY 14 FY 14 FY 15 $ Diff % Diff.
Property Taxes 9,557,360$ 10,107,677$ 10,107,677$ 10,799,160$ 691,483$ 7%
Prior Year Property Taxes 97,736$ 48,411$ 48,411$ 40,000$ (8,411)$ (17%)
Penalties & Interest 85,414$ 55,000$ 65,000$ 60,000$ 5,000$ 9%
Sales Tax 8,075,443$ 8,181,813$ 8,496,901$ 8,821,633$ 639,820$ 8%
Additional Sales Tax 2,021,203$ 2,046,366$ 2,133,095$ 2,217,009$ 170,643$ 8%
Mixed Drink Tax 60,823$ 55,000$ 65,000$ 73,000$ 18,000$ 33%
Electric Franchise 1,609,056$ 1,643,000$ 1,712,621$ 1,625,000$ (18,000)$ (1%)
Gas Franchise 306,295$ 276,500$ 415,635$ 325,000$ 48,500$ 18%
Telephone Franchise 346,864$ 329,000$ 338,093$ 317,950$ (11,050)$ (3%)
Sanitation Service 203,770$ 212,000$ 196,200$ 196,200$ (15,800)$ (7%)
Recycling Franchise Fee 15,013$ 14,750$ 16,000$ 16,000$ 1,250$ 8%
Cable Franchise Fee 645,301$ 650,000$ 657,462$ 645,000$ (5,000)$ (1%)
W&WW Franchise Tax 951,400$ 1,041,048$ 1,019,148$ 1,051,824$ 10,776$ 1%
Other Permits 19,658$ 18,000$ 18,000$ 18,000$ -$ 0%
Health Permits 77,635$ 81,620$ 80,510$ 80,000$ (1,620)$ (2%)
Fire Permits 54,905$ 46,500$ 43,000$ 43,000$ (3,500)$ (8%)
Contractor Regulatory License 60,000$ 64,000$ 58,000$ 60,000$ (4,000)$ (6%)
Minimum Housing 225,456$ 211,820$ 215,000$ 200,000$ (11,820)$ (6%)
Misc. Permits and Fees 55,907$ 51,090$ 53,385$ 47,800$ (3,290)$ (6%)
Building Permits 692,787$ 610,000$ 713,000$ 590,000$ (20,000)$ (3%)
Swimming Pools/Concessions 241,812$ 145,000$ 228,600$ 223,600$ 78,600$ 54%
Auto Theft Task Force Grant 87,267$ 86,275$ 89,428$ 87,000$ 725$ 1%
School Resource Officers 284,356$ 290,050$ 290,050$ 301,650$ 11,600$ 4%
Municipal Court 3,282,522$ 3,150,445$ 3,497,315$ 3,368,630$ 218,185$ 7%
Library Fees 55,534$ 55,800$ 53,400$ 54,400$ (1,400)$ (3%)
Ambulance Fees 910,275$ 805,000$ 925,000$ 910,000$ 105,000$ 13%
Alarm Revenue 127,700$ 131,000$ 125,000$ 125,000$ (6,000)$ (5%)
Jail Revenue 370,425$ 350,000$ 332,000$ 290,000$ (60,000)$ (17%)
Interest Income 40,710$ 61,725$ 29,229$ 30,000$ (31,725)$ (51%)
Miscellaneous 186,275$ 97,400$ 77,019$ 51,650$ (45,750)$ (47%)
Tower Lease 393,440$ 400,000$ 395,000$ 430,458$ 30,458$ 8%
Betterment/Contributions 15,770$ 16,000$ 15,000$ 15,000$ (1,000)$ (6%)
Transfers 2,420,190$ 2,569,472$ 2,592,643$ 2,627,331$ 57,859$ 2%
TOTAL REVENUES 33,578,303$ 33,901,762$ 35,101,822$ 35,741,295$ 1,839,533$ 5%
Use of Reserves -$ 2,587,894$ 1,495,558$ 2,871,610$ 283,716$ 11%
TOTAL RESOURCES 33,578,303$ 36,489,656$ 36,597,380$ 38,612,905$ 2,123,249$ 6%
Sales & Uses Taxes
31%
Licenses/Permits
3%
Franchise Fees
12%
Fines & Fees
14%
Interest
0%
Transfers
7%
Miscellaneous
2%
Property Taxes
31%
FY14-15
61
General Fund
FY2015 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 Projections are based on a slight decrease from FY14 estimates
as collections rates have been better.
Penalties & Interest Projections are based on a slight decrease from FY14 estimates
as collections rates have been better.
Sales Tax Projections based on current year actual collections with 3.0%
growth and known new businesses less TIF allocation.
Additional Sales Tax Based on 25% of projected sales tax revenues before TIF
allocation.
Mixed Drink Tax Projection based on current year actual collections with known
new businesses.
Electric Franchise Projected between FY14 budget and estimate as it includes
growth but considers the effects of a milder year.
Gas Franchise Projected over a 6% increase from FY13 with known rate
increase but also projecting a year not as cold as FY14.
Telephone Access Line Fees Projected a slight decrease from FY14 budget and estimates
following historic trend.
Sanitation Services Franchise Projection based on FY14 collections remaining flat.
Recycling Franchise Projection based on FY14 collections remaining flat.
Cable Franchise Projected based on FY13 actuals.
Water & Wastewater Franchise Based on 5% of projected gross receipts in Enterprise Fund.
Other Permits Projection to remain flat with FY14 estimated collections.
Health Permits Projection to remain flat with FY14 estimated collections.
Fire Permits Projection to remain flat with FY14 estimated collections.
Contractors Regulatory License Projection to remain flat with FY13 collections.
Minimum Housing Projections based on apartment inspection rate structure.
Miscellaneous Permits and Fees Projected to decrease about 6% from FY14 budget.
Building Permits Projecting a slight decrease to FY14 budget.
Police Program Reimbursements Based on 80% of projected officer salary
School Police Reimbursements Based on current contract of four patrol officers.
Municipal Court Projection based on last couple of year.
Library Fees Projected to increase almost 2% from FY14 estimated
collections.
Ambulance Fees Projected based on FY13 actuals.
Alarm Revenue Projected to remain flat with FY14 estimates.
Jail Revenue Projected reduction with the uncertainty of federal actions.
Interest Income Projected to increase slightly from FY14 estimates as interest
rates are expected to increase slightly in second quarter of 2015.
Miscellaneous Projected to decrease 33% from FY14 estimates.
Tower Lease Revenue Based on current lease agreements.
Betterment Contributions Projected to remain flat with FY14 estimates.
Transfers Based on administrative fees charged to utility operations and
1/3 of Euless’ portion of the Car Rental Tax.
62
General Fund Multi-Year Analysis
FY14 Budget to
REVENUE ACTUAL ACTUAL ACTUAL BUDGETED ESTIMATED PROPOSED FY15 Proposed
SOURCE FY2011 FY2012 FY2013 FY2014 FY2014 FY2015 % Diff
Property Taxes $8,625,924 $9,100,486 $9,740,510 $10,211,088 $10,221,088 $10,899,160 6.7%
Franchise Fees $4,174,627 $4,114,181 $4,077,699 $4,166,298 $4,355,159 $4,176,974 0.3%
Sales & Use Taxes $8,372,611 $9,430,501 $10,157,469 $10,283,179 $10,694,996 $11,111,642 8.1%
Fines & Fees $4,163,439 $4,418,694 $4,988,268 $4,637,245 $5,161,315 $4,971,630 7.2%
Licenses & Permits $779,939 $1,263,731 $1,186,348 $1,083,030 $1,180,895 $1,038,800 (4.1%)
Interest Income $47,407 $47,169 $40,710 $61,725 $29,229 $30,000 (51.4%)
Int'gov't./Trans./Misc.$3,586,135 $3,573,878 $3,387,299 $3,459,197 $3,459,140 $3,513,089 1.6%
TOTAL REVENUES $29,750,082 $31,948,640 $33,578,303 $33,901,762 $35,101,822 $35,741,295 5.4%
Revenue Source - Percentage of General Fund Revenues Average
Property Taxes 29%28%29%30%29%30%29.37%
Franchise Fees 14%13%12%12%12%12%12.57%
Sales & Use Taxes 28%30%30%30%30%31%29.97%
Fines & Fees 14%14%15%14%15%14%14.16%
Licenses & Permits 3%4%4%3%3%3%3.26%
Interest Income 0%0%0%0%0%0%0.13%
Int'govern./Misc.12%11%10%10%10%10%10.54%
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 29.97% of the total.Previously this was property tax
which is now the second highest source on average at 29.37% and fines third at 14.16%. Franchise Fees make up
approximately 12.57% of total revenues with other sources varying from less than 1% to almost 11%.
$0.0
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
$35.0
$40.0
FY2011 FY2012 FY2013 FY2014 BUD FY2014 EST FY2015 PROPRevenues In MillionsProperty Taxes Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permits Interest Income Int'gov't./Trans./Misc.
63
The Cost of City Services
Based on average home value of $151,470 each household
will pay $566.50* in city taxes for the year, or $47.21 per
month, to support these city services:
24 hour Police protection
24 hour Fire protection
24 hour Ambulance service
Maintenance of all public streets, street lighting and sidewalks
Library facility and service which circulates books and tapes
Park facilities including softball fields, walking trails, and a dog park
Recreational facilities including a gym, walking track, racquetball
courts, and basketball court
Animal Control services
Environmental Health services
Building Inspections and Permitting services
Code Enforcement services
*$151,470 less 20% or $151,470-$30,294= $121,176
$121,176 x .4675/100 = $566.50/year
$566.50/ 12 months = $47.21 per month
(Assumes 20% homestead exemption)
64
Taxable FY2012 FY2013 FY2014 FY2015 Difference
Value 0.470000 0.470000 0.470000 0.467500 From Prior Year
$80,000 $376.00 $376.00 $376.00 $374.00 ($2.00)
$100,000 $470.00 $470.00 $470.00 $467.50 ($2.50)
$125,000 $587.50 $587.50 $587.50 $584.38 ($3.13)
Approximated Euless property values only. Category values do not include exemptions.
Euless reduced the tax rate for FY2015 by 1/4¢.
These values are computed by the Tarrant Appraisal District based on annual valuation of property.
$124,870
$129,689$132,567
$137,094
$139,704
$141,846 $140,715 $142,501 $143,064 $145,388
$151,470
$100,000
$110,000
$120,000
$130,000
$140,000
$150,000
$160,000
2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014
Average Home Value
$0
$100
$200
$300
$400
$500
$600
$700
Tax Liabilities
Typical Tax Bill
FY2012 FY2013 FY2014 FY2015
Homes valued at
approximately $80,000
Homes valued at
approximately $100,000
Homes valued at
approximately $125,000
65
Operating & Maintenance Debt Service
Adj. Net Taxable Value Assessed $3,005,981,468 $2,885,803,090
TIF Increment Value $44,308,195
Proposed Tax Rate per $100 Valuation 0.364505 0.102995
Estimated Tax Levy $10,956,953 $2,972,233
Est. Percent of Collection (O&M and I&S) 98.56%100.00%
Estimated Collections $10,799,160 $2,972,233
Additional
Rate Percent $ Amount Sales Tax Total
Operating & Maintenance - General Fund* 0.364505 77.97% $10,799,160 2,046,366$ 12,845,526$
Interest and Sinking - Debt Service Fund 0.102995 22.03% $2,972,233 -$ 2,972,233$
TOTAL 0.467500 100.00% $13,771,393 2,046,366$ 15,817,759$
Fiscal Operating & Interest & Total
Year Maintenance Sinking Tax Rate
2006 0.340321 0.151456 0.491777
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
Proposed 2015 0.364505 0.102995 0.467500
*Includes property tax revenue from mineral lease properties in the amount of $23,916.
The tax rate ratio funding operations and interest and sinking has averaged 74% and 26% respectively, during the
10 year period.
PROPERTY TAXES
Estimated Revenues FY15
Proposed Fund Distribution
0.000000
0.100000
0.200000
0.300000
0.400000
0.500000
0.600000
2006 2007 2008 2009 2010 2011 2012 2013 2014 Proposed 2015Cents Per $100 ValuationTen Year Breakdown of Tax Rate
Interest & Sinking Operating & Maintenance
66
School*
$1.3750
55%
County
$0.2640
11%
College
$0.1495
6%
Euless
$0.4675
19%
Hospital
$0.2279
9%
Overlapping Tax Liability
Average Homeowner
Historically, the City of Euless' portion
of this tax liability has declined or
remained the same.
This information is utilized to determine the total tax liability of the
average homeowner in the City of Euless. The current tax rates are
shown.
The total overlapping tax rate for our citizens is $2.484 for the 2015
fiscal year, with the City's share approximately 19% of the combined
total.
The average residential assessed valuation is estimated at
$151,470. Based on this average value, the total overlapping tax
liability for fiscal year 2015 is $3,763.
SCHOOL:
HEB ISD = 1.375*
GC ISD = 1.320
67
PROPERTY TAXES
Direct and Overlapping
Historical Property Tax Rates-Direct & Overlapping
Fiscal Year Jr. College Hospital County City School TOTAL
2005 0.139380 0.235397 0.272500 0.495000 1.710500 2.852777
2006 0.139380 0.235397 0.272500 0.491777 1.723000 2.862054
2007 0.139380 0.235397 0.272500 0.489500 1.597000 2.733777
2008 0.139380 0.230397 0.266500 0.470000 1.303711 2.409988
2009 0.138000 0.227900 0.264000 0.470000 1.295000 2.394900
2010 0.137670 0.227897 0.264000 0.470000 1.295453 2.395020
2011 0.137640 0.227897 0.264000 0.470000 1.288189 2.387726
2012 0.148970 0.227897 0.264000 0.470000 1.414000 2.524867
2013 0.148970 0.227897 0.264000 0.470000 1.407500 2.518367
2014 0.149500 0.227897 0.264000 0.470000 1.387500 2.498897
2015 0.149500 0.227897 0.264000 0.467500 1.375000 2.483897
% Change Jr. College Hospital County City School TOTAL
2006 0.00% 0.00% 0.00% -0.65% 0.73% 0.33%
2007 0.00% 0.00% 0.00% -0.46% -7.31% -4.48%
2008 0.00% -2.12% -2.20% -3.98% -18.36% -11.84%
2009 -0.99% -1.08% -0.94% 0.00% -0.67% -0.63%
2010 -0.24% 0.00% 0.00% 0.00% 0.03% 0.01%
2011 -0.02% 0.00% 0.00% 0.00% -0.56% -0.30%
2012 8.23% 0.00% 0.00% 0.00% 9.77% 5.74%
2013 0.00% 0.00% 0.00% 0.00% -0.46% -0.26%
2014 0.36% 0.00% 0.00% 0.00% -1.42% -0.77%
2015 0.00% 0.00% 0.00% -0.53% -0.90% -0.60%
Ten Year Average Jr. College Hospital County City School TOTAL
2006-2015 0.73% -0.32% -0.31% -0.56% -1.92% -1.28%
Over the last ten years, the City's tax rate has decreased an average of 0.56% and the overlapping rate has
decreased an average of 1.28%.
0.0000
0.5000
1.0000
1.5000
2.0000
2.5000
3.0000
3.5000
2005 2006 2007 2008 2009 2010 2011 2012 2013 2014Tax Rate (In Pennies)Jr. College Hospital County City School
Per $100 Valuation
68
Property Tax Revenues
YTD Collection Review
As of September 30, 2014
Revenue CY Increase/ % of Change
Type FY 2014 FY 2013 (Decrease) from PY from PY
Current Year 13,241,636$ 12,648,635$ 593,001$ 4.7%
Prior Year 47,452$ 131,928$ (84,476)$ (64.0%)
Penalty & Int. 69,230$ 113,019$ (43,789)$ (38.7%)
Total 13,358,318$ 12,893,582$ 464,736$ 3.6%
Notes: Collections include General & Debt Service Funds.
Property Tax Monthly Revenues
Current Year Collections
CY Increase/ % of Change
Month FY 2014 FY 2013 (Decrease) from PY from PY
October 290,641$ 275,028$ 15,613$ 5.7%
November 431,835$ 611,417$ (179,582)$ (29.4%)
December 3,572,465$ 4,321,511$ (749,046)$ (17.3%)
January 6,229,245$ 4,086,557$ 2,142,688$ 52.4%
February 2,392,016$ 2,892,834$ (500,818)$ (17.3%)
March 45,173$ 79,011$ (33,838)$ (42.8%)
April 49,582$ 44,092$ 5,490$ 12.5%
May 47,563$ 12,820$ 34,743$ 271.0%
June 90,566$ 207,729$ (117,163)$ (56.4%)
July 87,068$ 117,510$ (30,442)$ (25.9%)
August 4,379$ 4,135$ 244$ 5.9%
September 1,103$ (4,010)$ 5,113$ (127.5%)
FYTD Total 13,241,636$ 12,648,634$ 593,002$ 4.7%
Note: Collections do not include Penalties or Interest
$(1)
$‐
$1
$2
$3
$4
$5
$6
$7
Oct Nov Dec Jan Feb Mar Apr May Jun July Aug Sept
FY 2014 $290,64 $431,83 $3,572, $6,229, $2,392, $45,173 $49,582 $47,563 $90,566 $87,068 $4,379 $1,103
FY 2013 $275,02 $611,41 $4,321, $4,086, $2,892, $79,011 $44,092 $12,820 $207,72 $117,51 $4,135 $(4,010Collections in MillionsProperty Tax Monthly Revenues
69
2011-12 % of 2012-13 % of 2013-14 % of
Monthly YTD Total Monthly YTD Total Monthly YTD Total
OCT 548,489$ 548,489$ 8% 625,197$ 625,197$ 7% 653,846$ 653,846$ 8%
NOV 679,051$ 1,227,540$ 17% 688,150$ 1,313,347$ 17% 753,920$ 1,407,766$ 16%
DEC 541,165$ 1,768,705$ 24% 685,672$ 1,999,018$ 24% 646,189$ 2,053,955$ 24%
JAN 535,385$ 2,304,089$ 31% 575,688$ 2,574,707$ 31% 604,789$ 2,658,744$ 31%
FEB 655,481$ 2,959,570$ 41% 764,899$ 3,339,606$ 40% 822,008$ 3,480,752$ 40%
MAR 513,059$ 3,472,629$ 48% 594,892$ 3,934,497$ 47% 623,801$ 4,104,554$ 48%
APR 546,354$ 4,018,982$ 54% 590,215$ 4,524,712$ 54% 707,641$ 4,812,194$ 56%
MAY 749,016$ 4,767,998$ 65% 744,865$ 5,269,577$ 64% 821,152$ 5,633,346$ 65%
JUN 583,053$ 5,351,051$ 74% 650,183$ 5,919,760$ 72% 697,625$ 6,330,971$ 74%
JUL 707,728$ 6,058,779$ 82% 662,907$ 6,582,667$ 82% 692,668$ 7,023,639$ 82%
AUG 740,810$ 6,799,589$ 92% 760,620$ 7,343,287$ 92% 855,086$ 7,878,725$ 92%
SEP 618,243$ 7,417,832$ 100% 647,259$ 7,990,546$ 100% 722,513$ $8,601,238 100%
AVG:$618,153 AVG:$665,879 AVG:$716,770
HI:$749,016 HI:$764,899 HI:$855,086
LO:$513,059 LO:$575,688 LO:$604,789
City of Euless
Summary of 1¢ General Fund Sales Tax
$-
$100,000
$200,000
$300,000
$400,000
$500,000
$600,000
$700,000
$800,000
$900,000
OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP
Months
General Sales Tax Revenue
2011-12 2012-13 2013-14
70
2011-12 % of 2012-13 % of 2013-14 % of
Monthly YTD Total Monthly YTD Total Monthly YTD Total
OCT 137,122$ 137,122$ 8% 156,299$ 156,299$ 7% 163,462$ 163,462$ 8%
NOV 169,763$ 306,885$ 17% 172,038$ 328,337$ 17% 188,480$ 351,942$ 16%
DEC 135,291$ 442,176$ 24% 171,418$ 499,755$ 24% 161,547$ 513,489$ 24%
JAN 133,846$ 576,022$ 31% 143,922$ 643,677$ 31% 151,197$ 664,686$ 31%
FEB 163,870$ 739,893$ 41% 191,225$ 834,901$ 40% 205,502$ 870,188$ 40%
MAR 128,265$ 868,157$ 48% 148,723$ 983,624$ 47% 155,950$ 1,026,138$ 48%
APR 136,588$ 1,004,746$ 54% 147,554$ 1,131,178$ 54% 176,910$ 1,203,049$ 56%
MAY 187,254$ 1,192,000$ 65% 186,216$ 1,317,394$ 64% 205,288$ 1,408,336$ 65%
JUN 145,763$ 1,337,763$ 74% 162,546$ 1,479,940$ 72% 174,406$ 1,582,743$ 74%
JUL 176,932$ 1,514,695$ 82% 165,727$ 1,645,667$ 82% 173,167$ 1,755,910$ 82%
AUG 185,203$ 1,699,897$ 92% 190,155$ 1,835,822$ 92% 213,772$ 1,969,682$ 92%
SEP 154,561$ 1,854,458$ 100% 161,815$ 1,997,636$ 100% 180,628$ 2,150,310$ 100%
AVG:$154,538 AVG:$166,470 AV G:$179,192
HI:$187,254 HI:$191,225 HI:$213,772
LO:$128,265 LO:$143,922 LO:$151,197
City of Euless
Summary of ¼ ¢ Additional Sales Tax
$-
$50,000
$100,000
$150,000
$200,000
$250,000
OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP
¼ ¢ Additional Sales Tax Revenue
2011-12 2012-13 2013-14
71
FY 2011-12 FY 2012-13 FY 2013-14
% of % of % of
Month MONTHLY Cumulative Total MONTHLY Cumulative Total MONTHLY Cumulative Total
OCT 273,834$ 273,834$ 10% 285,899$ 285,899$ 9% 335,717$ 335,717$ 10%
NOV 191,937$ 465,771$ 16% 221,901$ 507,800$ 15% 238,569$ 574,286$ 17%
DEC 173,716$ 639,487$ 23% 200,608$ 708,408$ 22% 241,613$ 815,899$ 24%
JAN 239,029$ 878,517$ 31% 256,178$ 964,586$ 29% 282,232$ 1,098,132$ 33%
FEB 329,679$ 1,208,196$ 43% 313,952$ 1,278,538$ 39% 394,601$ 1,492,733$ 44%
MAR 241,328$ 1,449,523$ 51% 336,094$ 1,614,632$ 49% 342,973$ 1,835,706$ 55%
APR 241,986$ 1,691,510$ 60% 263,672$ 1,878,304$ 57% 278,195$ 2,113,901$ 63%
MAY 265,178$ 1,956,688$ 69% 247,895$ 2,126,199$ 65% 281,767$ 2,395,668$ 71%
JUN 196,780$ 2,153,468$ 76% 255,326$ 2,381,525$ 73% 231,841$ 2,627,509$ 78%
JUL 257,869$ 2,411,337$ 85% 312,814$ 2,694,339$ 82% 288,918$ 2,916,427$ 87%
AUG 234,151$ 2,645,488$ 94% 304,775$ 2,999,114$ 91% 218,904$ 3,135,331$ 93%
SEP 183,865$ 2,829,353$ 100% 283,409$ 3,282,523$ 100% 231,337$ 3,366,668$ 100%
Total $2,829,353 $3,282,523 $3,366,668
Municipal Court
Revenues
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP
MUNICIPAL COURT
Monthly Revenues
FY 2011-12 FY 2012-13
72
MONTH City DFW Total City DFW Total City DFW Total
OCT 1,980 160 2,140 2,584 179 2,763 2,796 212 3,008
NOV 1,913 149 2,062 1,893 130 2,023 2,147 93 2,240
DEC 1,838 101 1,939 1,939 71 2,010 2,366 160 2,526
JAN 2,032 118 2,150 2,238 150 2,388 2,341 342 2,683
FEB 2,172 67 2,239 2,149 209 2,358 2,063 161 2,224
MAR 2,102 112 2,214 1,957 203 2,160 2,478 144 2,622
APR 2,378 129 2,507 2,530 224 2,754 2,710 459 3,169
MAY 2,505 133 2,638 2,607 273 2,880 2,070 261 2,331
JUN 2,201 104 2,305 2,573 283 2,856 2,330 173 2,503
JUL 2,227 143 2,370 3,070 353 3,423 2,194 290 2,484
AUG 1,927 242 2,169 2,653 466 3,119 2,167 232 2,399
SEP 2,041 115 2,156 3,168 290 3,458 2,744 239 2,983
Total 25,316 1,573 26,889 29,361 2,831 32,192 28,406 2,766 31,172
% of Total 94.2% 5.8% 100.0% 91.2% 8.8% 100.0% 91.1% 8.9% 100.0%
City Of Euless
Municipal Court Case Volume Analysis
FY2011-12 FY2012-13 FY2013-14
0
500
1,000
1,500
2,000
2,500
3,000
3,500
4,000
OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP
Comparison of FY2013 to FY2014
Municipal Court
Monthly Cases Filed
FY 14 DFW Airport
FY 14 City of Euless
FY 13 Totals
73
2011-12 % of 2012-13 % of 2013-14 % of
Actual Total Actual Total Actual Total
YTD through 9/30/14
Electric 1,718,881$ 41.8% 1,609,056$ 39.5% 1,719,259$ 39.8%
Gas 305,703$ 7.4% 306,295$ 7.5% 425,948$ 9.9%
Telephone 343,861$ 8.4% 346,864$ 8.5% 330,022$ 7.6%
Sanitation 183,872$ 4.5% 203,770$ 5.0% 194,961$ 4.5%
Recycling 14,292$ 0.3% 15,013$ 0.4% 16,526$ 0.4%
Cable 618,482$ 15.0% 645,301$ 15.8% 672,194$ 15.5%
Water/WW Utility 929,090$ 22.6% 951,400$ 23.3% 963,936$ 22.3%
Total Gross Receipt Taxes 4,114,181$ 100.0% 4,077,699$ 100.0% 4,322,846$ 100.0%
City of Euless
Gross Receipts Revenues
Electric
41.78%
Gas
7.43%
Telephone
8.36%
Sanitation
4.47%
Recycling
0.35%
Cable
15.03%
Water/WW
Utility
22.58%
FY2012
Electric
39.46%
Gas
7.51%Telephone
8.51%
Sanitation
5.00%
Recycling
0.37%
Cable
15.83%
Water/WW Utility
23.33%
FY2013
Electric
39.77%
Gas
9.85%
Telephone
7.63%
Sanitation
4.51%
Recycling
0.38%
Cable
15.55%
Water/WW Utility
22.30%
FY2014
74
FY2011-12 FY2012-13 FY2013-14
% of % of % of
Month MONTHLY YTD Total MONTHLY YTD Total MONTHLY YTD Total
Oct 70,803$ 70,803$ 6% 170,347$ 170,347$ 14% 67,480$ 67,480$ 5%
Nov 70,119$ 140,923$ 11% 78,139$ 248,486$ 21% 59,982$ 127,462$ 10%
Dec 76,204$ 217,127$ 17% 59,570$ 308,056$ 26% 52,772$ 180,234$ 14%
Jan 152,446$ 369,572$ 29% 62,047$ 370,103$ 31% 223,076$ 403,310$ 30%
Feb 71,951$ 441,524$ 35% 253,029$ 623,132$ 52% 75,207$ 478,517$ 36%
Mar 142,953$ 584,477$ 46% 69,556$ 692,688$ 58% 66,642$ 545,159$ 41%
Apr 131,088$ 715,565$ 56% 72,902$ 765,590$ 64% 228,535$ 773,694$ 58%
May 123,221$ 838,786$ 66% 148,052$ 913,642$ 77% 91,466$ 865,160$ 65%
Jun 119,449$ 958,235$ 75% 64,994$ 978,636$ 82% 122,187$ 987,347$ 75%
Jul 48,314$ 1,006,549$ 79% 65,039$ 1,043,675$ 88% 88,069$ 1,075,416$ 81%
Aug 209,352$ 1,215,901$ 96% 79,749$ 1,123,424$ 94% 96,538$ 1,171,954$ 88%
Sep 53,813$ 1,269,714$ 100% 66,608$ 1,190,032$ 100% 153,040$ 1,324,994$ 100%
Total $1,269,714 $1,190,032 $1,324,994
DEVELOPMENT
REVENUE SUMMARY
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep
Development Monthly Revenues
FY2011-12 FY2012-13 FY2013-14
75
General Fund Expenditures
Proposed FY14 Budget to
General Fund Actual Budget Estimated Budget FY15 Proposed
Expenditures FY 13 FY 14 FY 14 FY 15 $ Diff % Diff.
City Council 20,047$ 38,875$ 38,875$ 40,875$ 2,000$ 5%
City Administration 488,310$ 505,129$ 505,129$ 552,755$ 47,626$ 9%
City Secretary 318,855$ 342,836$ 342,836$ 352,477$ 9,641$ 3%
Communications/Marketing 10,142$ 12,773$ 12,773$ 23,475$ 10,702$ 84%
Total - City Administration 837,354$ 899,613$ 899,613$ 969,582$ 69,969$ 8%
Finance/Budget 220,654$ 216,371$ 216,371$ 232,304$ 15,933$ 7%
Municipal Court 662,037$ 685,662$ 685,662$ 712,871$ 27,209$ 4%
Accounting 208,091$ 308,691$ 308,691$ 321,144$ 12,453$ 4%
Purchasing 78,316$ 86,261$ 86,261$ 91,643$ 5,382$ 6%
Total - Finance 1,169,099$ 1,296,985$ 1,296,985$ 1,357,962$ 60,977$ 5%
Emergency Management 17,942$ 39,855$ 39,855$ 50,775$ 10,920$ 27%
Police Code Compliance 1,382,205$ 1,400,058$ 1,400,058$ 1,581,518$ 181,460$ 13%
Police Administration 663,406$ 692,580$ 692,580$ 819,734$ 127,154$ 18%
Police Patrol 4,526,746$ 4,865,437$ 4,865,437$ 4,881,511$ 16,074$ 0%
Police CID 1,671,152$ 1,740,213$ 1,740,213$ 1,621,319$ (118,894)$ (7%)
Police Service 1,890,796$ 1,972,926$ 1,972,926$ 2,023,770$ 50,844$ 3%
Police Detention 1,378,869$ 1,497,756$ 1,497,756$ 1,537,385$ 39,629$ 3%
Total-Police 11,531,116$ 12,208,825$ 12,208,825$ 12,516,012$ 307,187$ 3%
Fire Marshal/Education 525,341$ 550,865$ 550,865$ 570,860$ 19,995$ 4%
Fire Administration 322,378$ 484,049$ 484,049$ 498,143$ 14,094$ 3%
EMS/Suppression 7,397,467$ 7,554,724$ 7,554,724$ 7,952,330$ 397,606$ 5%
Total-Fire 8,245,186$ 8,589,638$ 8,589,638$ 9,021,333$ 431,695$ 5%
Information Services 294,106$ 331,637$ 331,637$ 343,371$ 11,734$ 4%
Personnel 340,754$ 381,354$ 381,354$ 408,432$ 27,078$ 7%
Facility Maintenance 774,963$ 865,815$ 865,815$ 907,210$ 41,395$ 5%
Library 647,959$ 673,759$ 673,759$ 709,266$ 35,507$ 5%
Total - Administrative Services 2,057,781$ 2,252,565$ 2,252,565$ 2,368,279$ 115,714$ 5%
Planning & Development 246,574$ 278,616$ 278,616$ 291,732$ 13,116$ 5%
Inspection Services 313,287$ 332,125$ 332,125$ 327,359$ (4,766)$ (1%)
Total-Development 559,861$ 610,741$ 610,741$ 619,091$ 8,350$ 1%
Recreation 613,096$ 621,446$ 621,446$ 656,474$ 35,028$ 6%
Parks 1,289,101$ 1,308,364$ 1,308,364$ 1,301,269$ (7,095)$ (1%)
Swimming Pools 217,926$ 132,500$ 132,500$ 132,500$ -$ 0%
Senior Center 193,533$ 227,089$ 227,089$ 232,147$ 5,058$ 2%
Recreation Admin.79,843$ 75,735$ 75,735$ 68,386$ (7,349)$ (10%)
Total-Parks & Comm Srvcs 2,393,499$ 2,365,134$ 2,365,134$ 2,390,776$ 25,642$ 1%
Street Maintenance 1,144,223$ 1,291,724$ 1,291,724$ 1,538,892$ 247,168$ 19%
Animal Control 271,255$ 294,741$ 294,741$ 296,945$ 2,204$ 1%
City Engineer 47,084$ 85,008$ 85,008$ 85,871$ 863$ 1%
Total - Public Works 1,462,562$ 1,671,473$ 1,671,473$ 1,921,708$ 250,235$ 15%
Legal Services 104,642$ 105,000$ 105,000$ 130,000$ 25,000$ 24%
Non-Departmental 3,548,641$ 3,829,732$ 3,981,860$ 4,400,515$ 570,783$ 15%
Betterment 16,225$ 22,000$ 22,000$ 29,000$ 7,000$ 32%
Total - Non-Depart. 3,669,508$ 3,956,732$ 4,108,860$ 4,559,515$ 602,783$ 15%
Total Operating Expenses 31,925,967$ 33,851,706$ 34,003,834$ 35,724,258$ 1,872,552$ 6%
Capital Expenses 1,073,397$ 2,587,894$ 1,495,558$ 2,871,610$ 283,716$ 11%
Total Expenses 32,999,364$ 36,439,600$ 35,499,392$ 38,595,868$ 2,156,268$ 6%
City Admin
3%
Police
32%
Fire
23%
Development
2%
Non-Depart
12%
Admin Srvcs
6%
Finance
4%
Public Works
5%
PACS
6%
Capital
7%FY14-15
76
2006 2007 2008 2009* 2010* 2011* 2012 2013 2014 2015
Population 50,750 52,900 53,400 54,073 54,200 51,277 51,340 51,500 51,750 53,780
Actual Actual Actual Actual Actual Actual Actual Actual Estimated Proposed
Library 669,677$ 704,790$ 748,754$ 676,950$ 608,341$ 602,133$ 612,810$ 647,959$ 673,759$ 709,266$
Per Capita 13$ 13$ 14$ 13$ 11$ 12$ 12$ 13$ 13$ 13$
Streets 656,964$ 693,711$ 943,171$ 861,885$ 610,996$ 713,740$ 861,749$ 1,144,223$ 1,291,724$ 1,538,892$
Per Capita 13$ 13$ 18$ 16$ 11$ 14$ 17$ 22$ 25$ 29$
Police 8,102,997$ 8,533,218$ 9,004,531$ 9,483,458$ 9,714,595$ 10,011,972$ 10,911,150$ 11,531,116$ 12,208,822$ 12,516,012$
Per Capita 160$ 161$ 169$ 175$ 179$ 195$ 213$ 224$ 236$ 233$
Fire 5,593,981$ 6,382,670$ 6,935,605$ 7,139,282$ 7,223,911$ 7,626,313$ 8,019,804$ 8,245,186$ 8,589,638$ 9,021,333$
Per Capita 110$ 121$ 130$ 132$ 133$ 149$ 156$ 160$ 166$ 168$
Parks/Recreation 2,056,521$ 2,168,077$ 2,258,027$ 2,167,061$ 1,889,702$ 1,969,623$ 2,101,387$ 2,393,499$ 2,365,134$ 2,390,776$
Per Capita 41$ 41$ 42$ 40$ 35$ 38$ 41$ 46$ 46$ 44$
REVENUES
General Fund 26,042,663$ 27,788,989$ 28,075,693$ 27,563,025$ 27,294,649$ 27,139,966$ 29,584,030$ 31,158,113$ 32,509,179$ 33,113,964$
Transfers 1,582,731$ 1,482,842$ 1,566,528$ 1,573,333$ 1,614,599$ 2,610,116$ 2,364,609$ 2,420,190$ 2,592,643$ 2,627,331$
Total 27,625,394$ 29,271,831$ 29,642,221$ 29,136,358$ 28,909,248$ 29,750,082$ 31,948,639$ 33,578,303$ 35,101,822$ 35,741,295$
Per Capita 544$ 553$ 555$ 539$ 533$ 580$ 622$ 652$ 678$ 665$
CONSUMER PRICE INDEX
U.S. 188.9 189.6 205.9 207.3 211.3 214.8 222.8 228.1 233.1 236.2
D/FW Metroplex 198.8 201.5 198.5 200.1 204.3 204.9 209.3 211.1 215.5 217.2
* population updated
GENERAL FUND EXPENDITURES PER CAPITA
EXPENDITURES
Department
As population has continued to escalate, so has the demand for City services. Over the past ten years, in an effort to keep pace with population growth,
expenditures have also grown to ensure quality services are provided to all Euless residents. Expenditures for police and fire protection have increased
55% and 61% respectively (per capita increase: $160-$233 and $110-$168). While user fees have increased along with library services, expenditures
have remained relatively stable (per capita flat at $13). In an attempt to provide a higher quality of life for the citizens of Euless, expansion of the parks
system and growth in recreational opportunities have resulted in a 16% increase in expenditures as well as increases from other revenue sources (EDC).
Per capita expenditures for street repair and maintenance have grown from $13 to $29 as a result of the City's efforts to provide quality infrastructureby
allocating additional funds for street overlay, sidewalk maintenance, lighting, and traffic signals.
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
$22,000,000
$24,000,000
$26,000,000
2006 2007 2008 2009* 2010* 2011* 2012 2013 2014 2015
Library Streets Parks/Recreation Fire Police
77
GENERAL FUND
Department FY12 Actual FY13 Actual FY14 Budget FY14 Estimated FY15 Proposed
City Administration
Personnel $740,022 $771,432 $798,240 $798,240 $840,824
Operations $66,622 $64,190 $99,637 $99,637 $126,489
Capital $0 $0 $0 $0 $0
Transfers $1,139 $1,736 $1,736 $1,736 $2,269
TOTAL $807,783 $837,358 $899,613 $899,613 $969,582
Fiscal Services
Personnel $974,368 $1,021,017 $1,157,792 $1,157,792 $1,208,219
Operations $127,073 $148,082 $139,193 $139,193 $149,743
Capital $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
TOTAL $1,101,441 $1,169,099 $1,296,985 $1,296,985 $1,357,962
Police
Personnel $10,266,652 $10,933,106 $11,377,288 $11,377,288 $11,649,680
Operations $446,044 $405,910 $584,456 $584,456 $604,607
Capital $5,608 $0 $0 $0 $0
Transfers $192,849 $240,835 $313,081 $313,081 $323,725
TOTAL $10,911,153 $11,579,851 $12,274,825 $12,274,825 $12,578,012
Fire
Personnel $7,502,736 $7,770,214 $8,046,956 $8,046,956 $8,497,249
Operations $288,199 $287,343 $353,062 $353,062 $377,124
Capital $6,402 $8,075 $13,000 $13,000 $13,000
Transfers $222,467 $179,559 $201,620 $201,620 $221,447
TOTAL $8,019,804 $8,245,191 $8,614,638 $8,614,638 $9,108,820
Administrative Services
Personnel $1,286,435 $1,302,499 $1,302,295 $1,302,295 $1,347,409
Operations $659,238 $756,745 $957,612 $957,612 $1,007,296
Capital $0 $0 $0 $0 $0
Transfers $7,661 $13,308 $12,658 $12,658 $13,574
TOTAL $1,953,334 $2,072,552 $2,272,565 $2,272,565 $2,368,279
Planning & Development
Personnel $497,295 $531,616 $568,932 $568,932 $572,956
Operations $27,029 $21,321 $34,347 $34,347 $37,102
Capital $0 $0 $0 $0 $0
Transfers $10,174 $6,928 $7,462 $7,462 $9,033
TOTAL $534,498 $559,865 $610,741 $610,741 $619,091
Community Services
Personnel $1,733,655 $1,884,287 $1,709,493 $1,709,493 $1,706,612
Operations $306,583 $415,499 $553,180 $553,180 $585,446
Capital $0 $0 $0 $0 $0
Transfers $61,149 $93,721 $102,461 $102,461 $98,718
TOTAL $2,101,387 $2,393,507 $2,365,134 $2,365,134 $2,390,776
Public Works
Personnel $744,354 $833,999 $916,166 $916,166 $1,052,098
Operations $170,317 $225,337 $227,843 $227,843 $259,193
Capital $158,825 $311,684 $462,500 $462,500 $520,000
Transfers $79,149 $91,541 $89,964 $89,964 $115,417
TOTAL $1,152,645 $1,462,561 $1,696,473 $1,696,473 $1,946,708
Nondepartmental
Personnel $439,711 $431,946 $648,763 $648,763 $945,171
Operations $2,753,797 $3,094,188 $3,395,162 $3,547,290 $3,832,229
Capital $350,966 $912,173 $2,076,834 $984,498 $2,237,843
Transfers $240,954 $241,095 $287,867 $287,867 $241,395
TOTAL $3,785,428 $4,679,402 $6,408,626 $5,468,418 $7,256,638
FUND TOTAL $30,367,473 $32,999,386 $36,439,600 $35,499,392 $38,595,868
78
YEAR PERSONNEL OPERATING CAPITAL TRANSFERS TOTAL
2006 $18,620,855 $4,915,939 $664,080 $7,170,925 $31,371,799
2007 $20,417,884 $5,101,744 $1,084,016 $981,525 $27,585,169
2008 $21,719,005 $6,092,739 $1,555,289 $2,544,665 $31,911,698
2009 $22,959,461 $5,200,881 $1,198,595 $851,527 $30,210,464
2010 $22,601,361 $4,666,527 $674,956 $995,799 $28,938,643
2011 $23,429,267 $4,918,795 $513,724 $772,198 $29,633,984
2012 $24,185,228 $4,844,902 $521,801 $815,542 $30,367,473
2013 $25,480,116 $5,418,615 $1,231,932 $868,723 $32,999,386
2014 Est. $26,525,925 $6,496,620 $1,459,998 $1,016,849 $35,499,392
2015 Prop. $27,820,218 $6,979,229 $2,770,843 $1,025,578 $38,595,868
General Fund Expenditures
Multi -Year Comparison
$0
$5,000,000
$10,000,000
$15,000,000
$20,000,000
$25,000,000
$30,000,000
$35,000,000
$40,000,000
$45,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014 Est. 2015
Prop.
PERSONNEL OPERATING CAPITAL TRANSFERS
79
Water & Wastewater Revenues
Proposed FY14 Budget to
Water & Wastewater Actual Budget Estimated Budget FY15 Proposed
Revenues FY 13 FY 14 FY 14 FY 15 $ Diff % Diff.
Interest Income(1)15,810$ 30,000$ 10,217$ 12,000$ (18,000)$ (60%)
Sanitation 191,782$ 190,000$ 190,000$ 190,000$ -$ 0%
Water Service 11,047,759$ 12,016,997$ 11,111,181$ 11,691,856$ (325,141)$ (3%)
Wastewater Service 6,606,665$ 7,483,295$ 7,339,947$ 7,735,966$ 252,671$ 3%
Reclaimed Water Service 163,739$ 194,657$ 165,027$ 473,650$ 278,993$ 143%
New Meters(1)21,718$ 25,000$ 25,000$ 25,000$ -$ 0%
Reconnect Fees(1)228,420$ 220,000$ 220,000$ 220,000$ -$ 0%
Inspection Fees(1)121,489$ 65,000$ 150,000$ 65,000$ -$ 0%
Miscellaneous(1)123,330$ 35,000$ 35,000$ 35,000$ -$ 0%
Penalties 244,194$ 260,000$ 250,000$ 250,000$ (10,000)$ (4%)
Initiations/Transfer Fees(1)28,080$ 26,000$ 26,000$ 26,000$ -$ 0%
Recycling Fees 287,972$ 275,000$ 312,000$ 312,000$ 37,000$ 13%
Use of Rate Stabilization 120,742$ 274,107$ 520,575$ 289,751$ 15,644$ 6%
Rate Stabilization Rebate (120,742)$ (274,107)$ (220,575)$ (289,751)$ (15,644)$ 6%
TOTAL REVENUES 19,080,957$ 20,820,949$ 20,134,372$ 21,036,472$ 215,523$ 1%
Use of Reserves 642,823$ 456,654$ 248,580$ 837,385$ 380,731$ 83%
TOTAL RESOURCES 19,723,780$ 21,277,603$ 20,382,952$ 21,873,857$ 596,254$ 3%
(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
2%
Penalties
1%
Wastewater
37%
FY14-15
80
Water & WasteWater Fund
FY15 revenue assumptions
revenue source assumptions
Interest Income Projected to increase slightly from FY14 estimates as interest
rates are expected to increase slightly in second quarter of
2015.
Sanitation Services Projected to remain flat with FY14 estimates.
Water Service Consumption flat with FY2014 year-end projections. Increases
of 30¢ per 1000 gallons across all tiers and customer classes
with a 50¢ or 5.9% increase in the base rate.
Wastewater Service Consumption flat with FY2014 year-end projections. Increases
of 14¢ per 1000 gallons for all customer classes with a 50¢
increase in the base rate.
Reclaimed Water Service Consumption based on fiscal year-end projections plus addition
of selected multi-family properties. Rates increased from 16¢ to
32¢ per 1000 gallons.
Sale of New Meters Projected to remain flat with FY14 estimates.
Reconnect Fees Projected to remain flat with FY14 estimates.
Inspection Fees Projected to remain flat with FY14 estimates.
Miscellaneous Projected to remain flat with FY13 original estimates.
Penalties Projected to remain flat with FY13 revised estimates.
Initiation & Transfer Fees Projected to remain flat with FY14 estimates.
Recycling Fees Projected to remain flat with FY14 estimates.
81
Water & Wastewater Expenditures
Proposed FY14 Budget to
Water & Wastewater Actual Budget Estimated Budget FY15 Proposed
Expenditures FY 13 FY 14 FY 14 FY 15 $ Diff % Diff.
Water Office 472,368$ 426,802$ 425,151$ 442,066$ 15,264$ 4%
Total-Finance 472,368$ 426,802$ 425,151$ 442,066$ 15,264$ 4%
City Engineer 310,746$ 321,025$ 296,805$ 298,657$ (22,368)$ (7%)
Water Production 6,413,108$ 7,248,269$ 6,611,185$ 7,036,183$ (212,086)$ (3%)
Water Distribution 783,221$ 834,224$ 809,315$ 890,990$ 56,766$ 7%
Wastewater Treatment 2,984,977$ 3,999,168$ 4,000,468$ 4,122,728$ 123,560$ 3%
Meter Reading 57,069$ 59,740$ 59,740$ 62,131$ 2,391$ 4%
Total-Public Works 10,549,121$ 12,462,426$ 11,777,513$ 12,410,689$ (51,737)$ (0%)
Recycling 67,900$ 41,300$ 41,300$ 41,300$ -$ 0%
GIS 476,263$ 518,567$ 519,685$ 524,584$ 6,017$ 1%
Legal Services 67,934$ 75,000$ 75,000$ 75,000$ -$ 0%
Non-Departmental 6,862,189$ 7,228,740$ 7,283,905$ 7,512,496$ 283,756$ 4%
Total-Non Departmental 7,474,286$ 7,863,607$ 7,919,890$ 8,153,380$ 289,773$ 4%
Total Operating Expenses 18,495,774$ 20,752,835$ 20,122,554$ 21,006,135$ 253,300$ 1%
Capital Expenses 1,228,006$ 456,654$ 248,580$ 837,385$ 380,731$ 83%
Total Expenses 19,723,780$ 21,209,489$ 20,371,134$ 21,843,520$ 634,031$ 3%
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
4%
Non-Depart.
35%FY14-15
82
WATER & SEWER FUND
Department FY12 Actual FY13 Actual FY14 Budget FY14 Estimated FY15 Proposed
Water Department
Personnel $302,933 $319,413 $333,777 $332,126 $349,041
Operations $142,350 $152,955 $93,025 $93,025 $93,025
Capital $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
TOTAL $445,283 $472,368 $426,802 $425,151 $442,066
Administrative Services
Personnel $0 $3,039 $0 $0 $0
Operations $29,098 $64,859 $41,300 $41,300 $41,300
Capital $0 $0 $0 $0 $0
Transfers $0 $0 $0 $0 $0
TOTAL $29,098 $67,898 $41,300 $41,300 $41,300
Public Works
Personnel $1,815,674 $1,866,832 $1,993,445 $1,948,031 $2,037,779
Operations $8,187,745 $8,459,451 $10,219,269 $9,588,770 $10,130,000
Capital $20,118 $0 $25,000 $16,000 $25,000
Transfers $204,601 $222,841 $224,712 $224,712 $217,910
TOTAL $10,228,138 $10,549,124 $12,462,426 $11,777,513 $12,410,689
Nondepartmental
Personnel $1,560,255 $1,254,545 $1,379,853 $1,330,234 $1,848,177
Operations $3,719,644 $1,253,621 $3,053,070 $2,967,798 $2,605,785
Capital $229,327 $172,374 $248,580 $253,580 $667,385
Transfers $3,358,328 $5,953,852 $3,597,458 $3,575,558 $3,828,118
TOTAL $8,867,554 $8,634,392 $8,278,961 $8,127,170 $8,949,465
FUND TOTAL $19,570,073 $19,723,782 $21,209,489 $20,371,134 $21,843,520
83
YEAR PERSONNEL OPERATING CAPITAL TRANSFERS TOTAL
2006 $2,898,607 $10,045,822 $494,561 $3,782,600 $17,221,590
2007 $3,150,899 $8,175,444 $1,075,714 $3,784,327 $16,186,384
2008 $3,296,783 $9,590,122 $249,751 $3,563,671 $16,700,327
2009 $3,505,021 $8,633,648 $36,320 $3,358,250 $15,533,239
2010 $4,016,699 $9,043,888 $308,368 $3,406,340 $16,775,295
2011 $3,392,450 $10,984,225 $58,231 $3,699,213 $18,134,119
2012 $3,678,862 $12,078,837 $249,445 $3,562,929 $19,570,073
2013 $3,443,829 $9,930,886 $172,374 $6,176,693 $19,723,782
2014 Est.$3,610,391 $12,690,893 $269,580 $3,800,270 $20,371,134
2015 Prop.$4,234,997 $12,870,110
$692,385 $4,046,028 $21,843,520
Water & Wastewater Expenditures
Multi-Year Comparison
$0
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
$22,000,000
2006 2007 2008 2009 2010 2011 2012 2013 2014
Est.
2015
Prop.
PERSONNEL OPERATING CAPITAL TRANSFERS
84
All Other Enterprise Operating Funds
Proposed FY14 Budget to
Enterprise Actual Budget Estimated Budget FY15 Proposed
Funds FY 13 FY 14 FY 14 FY 15 $ Diff % Diff.
Service Center Fund:
Revenues 1,155,536$ 1,173,610$ 1,199,998$ 1,192,805$ 19,195$ 2%
Operating Expenses 1,187,232$ 1,173,610$ 1,173,610$ 1,192,805$ 19,195$ 2%
Use of Reserves 31,697$ 14,900$ 14,900$ 10,500$ (4,400)$ (30%)
Capital Expenses -$ 14,900$ 14,900$ 10,500$ (4,400)$ (30%)
Drainage Utility System:
Revenues 709,136$ 709,500$ 709,248$ 714,520$ 5,020$ 1%
Operating Expenses 584,659$ 701,440$ 701,440$ 713,262$ 11,822$ 2%
Use of Reserves 153,523$ 25,000$ 25,000$ 125,000$ 100,000$ 400%
Capital Expenses 278,000$ 25,000$ 25,000$ 125,000$ 100,000$ 400%
Recreation Classes:
Revenues 447,104$ 442,732$ 499,237$ 474,030$ 31,298$ 7%
Operating Expenses 425,801$ 437,732$ 437,732$ 464,305$ 26,573$ 6%
Use of Reserves 51,697$ 179,338$ 179,338$ 107,000$ (72,338)$ (40%)
Capital Expenses 73,000$ 179,338$ 179,338$ 107,000$ (72,338)$ (40%)
Arbor Daze:
Revenues 67,071$ 60,000$ 76,424$ 80,010$ 20,010$ 33%
Operating Expenses 66,885$ 55,000$ 81,757$ 79,500$ 24,500$ 45%
Use of Reserves -$ -$ 5,333$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
Texas Star Golf Course:
Revenues 4,925,488$ 3,826,012$ 3,891,845$ 4,465,069$ 639,057$ 17%
Operating Expenses 4,658,936$ 3,826,012$ 3,794,077$ 4,456,616$ 630,604$ 16%
Use of Reserves -$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
Texas Star Sports Complex
Revenues 1,492,399$ 1,508,580$ 1,531,937$ 1,572,580$ 64,000$ 4%
Operating Expenses 1,571,611$ 1,480,613$ 1,519,950$ 1,572,475$ 91,862$ 6%
Use of Reserves 79,212$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
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.
85
Special Revenue Operating Funds
Proposed FY14 Budget to
Special Revenue Actual Budget Estimated Budget FY15 Proposed
Funds FY 13 FY 14 FY 14 FY 15 $ Diff % Diff.
Hotel/Motel:
Revenues 329,487$ 305,120$ 327,052$ 315,050$ 9,930$ 3%
Operating Expenses 277,810$ 304,165$ 304,165$ 304,407$ 242$ 0%
Use of Reserves -$ 55,398$ 40,000$ 68,398$ 13,000$ 23%
Capital Expenses -$ 55,398$ 40,000$ 68,398$ 13,000$ 23%
Juvenile Case:
Revenues 93,854$ 87,500$ 108,034$ 115,030$ 27,530$ 31%
Operating Expenses 67,521$ 81,780$ 81,780$ 84,927$ 3,147$ 4%
Use of Excess Reserves -$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
EDC ½¢ Sales Tax:
Revenues 4,052,534$ 4,100,532$ 4,268,998$ 4,444,038$ 343,506$ 8%
Operating Expenses 3,776,331$ 4,048,832$ 4,084,510$ 4,437,184$ 388,352$ 10%
Use of Reserves -$ 889,809$ 258,968$ 1,058,381$ 168,572$ 19%
Capital Expenses 11,637$ 889,809$ 258,968$ 1,058,381$ 168,572$ 19%
CCPD ¼¢ Sales Tax:
Revenues 1,997,417$ 1,969,802$ 2,119,743$ 2,183,294$ 213,492$ 11%
Operating Expenses 1,820,396$ 1,958,433$ 1,958,433$ 2,137,629$ 179,196$ 9%
Use of Reserves -$ 261,606$ 261,606$ 185,705$ (75,901)$ (29%)
Capital Expenses 70,428$ 261,606$ 261,606$ 185,705$ (75,901)$ (29%)
Police Seized Assets Fund:
Revenues 2,443,138$ -$ 422$ -$ -$ 0%
Operating Expenses 14,580$ 271,234$ 271,234$ 249,228$ (22,006)$ (8%)
Use of Reserves -$ 1,717,837$ 1,717,837$ 309,228$ (1,408,609)$ (82%)
Capital Expenses -$ 1,446,603$ 1,446,603$ 60,000$ (1,386,603)$ (96%)
Police Drug Fund
Revenues 26,848$ 1,000$ 4,695$ 1,000$ -$ 0%
Operating Expenses 53,647$ 1,000$ 5,507$ 1,000$ -$ 0%
Use of Reserves 26,799$ -$ 812$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$ -$ 0%
Public Safety Special Revenue
Revenues 199,831$ 148,927$ 171,427$ 146,439$ (2,488)$ (2%)
Operating Expenses 171,742$ 148,927$ 171,427$ 145,212$ (3,715)$ (2%)
Use of Reserves 1,891$ -$ -$ -$ -$ 0%
Capital Expenses 29,980$ -$ -$ -$ -$ 0%
Car Rental Tax:
Revenues 13,610,286$ 13,462,751$ 13,809,792$ 13,879,560$ 416,809$ 3%
Operating Expenses 12,209,568$ 11,377,081$ 11,553,010$ 11,656,276$ 279,195$ 2%
Use of Reserves -$ 1,365,811$ 805,491$ 5,337,787$ 3,971,976$ 291%
Capital Expenses 439,257$ 1,365,811$ 805,491$ 5,337,787$ 3,971,976$ 291%
Glade Parks PID
Revenues 126,860$ 718,012$ 718,012$ 93,263$ (624,749)$ (87%)
Operating Expenses 230,625$ 124,802$ 117,335$ 31,381$ (93,421)$ (75%)
Use of Reserves 103,765$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$
Glade Parks TIRZ
Revenues 9,369$ 116,442$ 123,117$ 392,265$ 275,823$ 237%
Operating Expenses 9,369$ 116,442$ 120,930$ 392,265$ 275,823$ 237%
Use of Reserves -$ -$ -$ -$ -$ 0%
Capital Expenses -$ -$ -$ -$
Cable PEG Fund:
Revenues 131,864$ 60,000$ 120,000$ 120,000$ 60,000$ 100%
Operating Expenses -$ 60,000$ 60,000$ 120,000$ 60,000$ 100%
Use of Reserves -$ -$ -$ 50,000$ 50,000$ 0%
Capital Expenses -$ -$ -$ 50,000$ 50,000$ 0%
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.
86
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 (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
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 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 Euless Development Corporation (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.
87
2011-12 % of 2012-13 % of 2013-14 % of
Monthly YTD Total Monthly YTD Total Monthly YTD Total
OCT 274,244$ 274,244$ 8% 312,598$ 312,598$ 7% 326,923$ 326,923$ 8%
NOV 339,525$ 613,770$ 17% 344,075$ 656,673$ 17% 376,960$ 703,883$ 16%
DEC 270,582$ 884,352$ 24% 342,836$ 999,509$ 24% 323,094$ 1,026,977$ 24%
JAN 267,692$ 1,152,045$ 31% 287,844$ 1,287,353$ 31% 302,395$ 1,329,372$ 31%
FEB 327,740$ 1,479,785$ 41% 382,450$ 1,669,803$ 40% 411,004$ 1,740,376$ 40%
MAR 256,529$ 1,736,314$ 48% 297,446$ 1,967,249$ 47% 311,901$ 2,052,277$ 48%
APR 273,177$ 2,009,491$ 54% 295,107$ 2,262,356$ 54% 353,820$ 2,406,097$ 56%
MAY 374,508$ 2,383,999$ 65% 372,432$ 2,634,788$ 64% 410,576$ 2,816,673$ 65%
JUN 291,526$ 2,675,526$ 74% 325,092$ 2,959,880$ 72% 348,812$ 3,165,485$ 74%
JUL 353,864$ 3,029,389$ 82% 331,454$ 3,291,334$ 82% 346,334$ 3,511,819$ 82%
AUG 370,405$ 3,399,794$ 92% 380,310$ 3,671,643$ 92% 427,543$ 3,939,362$ 92%
SEP 309,122$ 3,708,916$ 100% 323,629$ 3,995,273$ 100% 361,256$ 4,300,618$ 100%
AVG:$309,076 AVG:$332,939 AV G:$358,385
HI:$374,508 HI:$382,450 HI:$427,543
LO:$256,529 LO:$287,844 LO:$302,395
Summary of ½¢ EDC Sales Tax
City of Euless
$-
$50,000
$100,000
$150,000
$200,000
$250,000
$300,000
$350,000
$400,000
$450,000
OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP
Months
½¢ Sales Tax Revenue
2011-12 2012-13 2013-14
88
2010-11 % of 2011-12 % of 2012-13 % of
Monthly YTD Total Monthly YTD Total Monthly YTD Total
OCT 136,582$ 136,582$ 8% 151,523$ 151,523$ 8% 162,297$ 162,297$ 8%
NOV 168,458$ 305,040$ 17% 171,947$ 323,469$ 17% 187,151$ 349,448$ 16%
DEC 133,288$ 438,328$ 24% 169,923$ 493,392$ 24% 160,234$ 509,682$ 24%
JAN 131,629$ 569,957$ 31% 141,490$ 634,883$ 32% 150,939$ 660,620$ 31%
FEB 161,417$ 731,374$ 41% 180,636$ 815,519$ 40% 205,159$ 865,780$ 41%
MAR 124,842$ 856,216$ 48% 151,980$ 967,499$ 47% 154,940$ 1,020,720$ 48%
APR 134,343$ 990,559$ 55% 144,443$ 1,111,943$ 55% 175,474$ 1,196,194$ 56%
MAY 170,264$ 1,160,823$ 65% 184,006$ 1,295,949$ 64% 204,483$ 1,400,677$ 66%
JUN 142,958$ 1,303,781$ 74% 160,385$ 1,456,334$ 72% 173,032$ 1,573,709$ 74%
JUL 171,675$ 1,475,456$ 82% 163,224$ 1,619,558$ 82% 170,713$ 1,744,422$ 82%
AUG 182,759$ 1,658,215$ 92% 187,500$ 1,807,057$ 92% 212,312$ 1,956,734$ 92%
SEP 150,033$ 1,808,248$ 100% 160,903$ 1,967,960$ 100% 168,446$ 2,125,180$ 100%
AVG:$150,687 AVG:$163,997 AV G:$177,098
HI:$182,759 HI:$187,500 HI:$212,312
LO:$124,842 LO:$141,490 LO:$150,939
City of Euless
Summary of ¼¢ CCPD Sales Tax
$-
$50,000
$100,000
$150,000
$200,000
$250,000
OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP
¼¢ Crime Sales Tax Revenue
2010-11 2011-12 2012-13
89
2011-12 % of 2012-13 % of 2013-14 % of
Monthly YTD Total Monthly YTD Total Monthly YTD Total
OCT 1,015,306$ 1,015,306$ 8% 1,147,311$ 1,147,311$ 8% 1,187,921$ 1,187,921$ 8%
NOV 1,083,338$ 2,098,644$ 16% 1,040,814$ 2,188,124$ 16% 1,073,180$ 2,261,101$ 16%
DEC 1,185,425$ 3,284,069$ 26% 1,185,578$ 3,373,703$ 25% 1,340,614$ 3,601,715$ 26%
JAN 1,063,410$ 4,347,479$ 34% 1,142,533$ 4,516,236$ 33% 1,110,300$ 4,712,015$ 34%
FEB 967,331$ 5,314,809$ 41% 999,745$ 5,515,981$ 41% 1,054,773$ 5,766,788$ 41%
MAR 874,864$ 6,189,673$ 48% 1,000,143$ 6,516,124$ 48% 1,008,090$ 6,774,878$ 48%
APR 991,598$ 7,181,272$ 56% 1,067,951$ 7,584,075$ 56% 1,003,540$ 7,778,418$ 55%
MAY 1,155,047$ 8,336,318$ 65% 1,210,598$ 8,794,673$ 65% 1,218,775$ 8,997,193$ 64%
JUN 1,116,913$ 9,453,231$ 74% 1,190,893$ 9,985,566$ 74% 1,338,547$ 10,335,740$ 74%
JUL 1,176,202$ 10,629,433$ 83% 1,240,280$ 11,225,846$ 83% 1,329,351$ 11,665,092$ 83%
AUG 1,152,604$ 11,782,037$ 92% 1,177,307$ 12,403,152$ 92% 1,211,578$ 12,876,670$ 92%
SEP 1,062,366$ 12,844,403$ 100% 1,116,126$ 13,519,279$ 100% 1,163,404$ 14,040,074$ 100%
AVG:$1,070,367 AVG:$1,126,607 AVG:$1,170,006
HI:$1,185,425 HI:$1,240,280 HI:$1,340,614
LO:$874,864 LO:$999,745 LO:$1,003,540
City Of Euless
Car Rental Tax
This 5% tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports utility
vehicles, and light trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton.
The tax was effective February 1, 2000. Of the amount collected, two-thirds is due to Dallas and Ft. Worth.
$-
$200,000
$400,000
$600,000
$800,000
$1,000,000
$1,200,000
$1,400,000
OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP
CAR RENTAL TAX REVENUES
2011-12 2012-13 2013-14
90
Internal Service Operating Funds
Proposed FY14 Budget to
Internal Service Actual Budget Estimated Budget FY15 Proposed
Funds FY 13 FY 14 FY 14 FY 15 $ Diff % Diff.
Equipment Replacement:
Revenue 1,096,202$ 1,120,576$ 1,126,473$ 1,728,117$ 607,541$ 54%
Operating Expenses 1,101,477$ 1,537,300$ 1,537,300$ 1,407,340$ (129,960)$ (8%)
Use of Excess Reserves 5,275$ 416,724$ 410,827$ -$ (416,724)$ 0%
Insurance:
Revenue 5,134,320$ 6,006,016$ 6,025,348$ 6,915,989$ 909,973$ 15%
Operating Expenses 5,175,820$ 5,996,239$ 5,996,239$ 6,905,744$ 909,505$ 15%
Use of Reserves 41,500$ 100,000$ -$ 100,000$ -$ 0%
Capital Expenses -$ 100,000$ -$ 100,000$ -$ 0%
Risk/WC Management:
Revenue 804,137$ 813,722$ 816,193$ 816,277$ 2,555$ 0%
Operating Expenses 622,767$ 804,421$ 804,421$ 809,702$ 5,281$ 1%
Use of Reserves -$ 300,910$ 125,910$ 175,000$ (125,910)$ (42%)
Capital Expenses -$ 300,910$ 125,910$ 175,000$ (125,910)$ (42%)
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.
91
Debt Service Operating Funds
Proposed FY14 Budget to
Debt Service Actual Budget Estimated Budget FY15 Proposed
Funds FY 13 FY 14 FY 14 FY 15 $ Diff % Diff.
General Obligation Debt
Revenues 4,833,385$ 3,429,336$ 3,558,955$ 3,641,291$ 211,955$ 6%
Operating Expenses 4,821,522$ 3,552,787$ 3,552,787$ 3,735,965$ 183,178$ 5%
Use of Reserves -$ 123,451$ 2,979$ 94,674$ (28,777)$ (23%)
Star Center Debt
Revenues 710,263$ 713,265$ 712,769$ 710,365$ (2,900)$ (0%)
Operating Expenses 709,658$ 713,915$ 713,915$ 710,365$ (3,550)$ (0%)
Use of Reserves -$ 650$ 1,146$ -$ (650)$ (100%)
EDC Debt Service
Revenues 901,914$ 904,615$ 904,615$ 907,103$ 2,488$ 0%
Operating Expenses 901,913$ 904,615$ 904,615$ 907,103$ 2,488$ 0%
Use of Reserves -$ -$ -$ -$ -$ 0%
Water & Wastewater Debt
Revenues 406,675$ 528,701$ 528,701$ 607,654$ 78,953$ 15%
Operating Expenses 412,810$ 528,701$ 528,701$ 607,654$ 78,953$ 15%
Use of Reserves 6,135$ -$ -$ -$ -$ 0%
Texas Star Sports Complex Debt
Revenues 172,367$ 163,900$ 163,900$ 159,400$ (4,500)$ (3%)
Operating Expenses 165,955$ 163,900$ 163,900$ 159,400$ (4,500)$ (3%)
Use of Reserves -$ -$ -$ -$ -$ 0%
Texas Star Golf Course Debt
Revenues 828,971$ 610,250$ 610,274$ 612,049$ 1,799$ 0%
Operating Expenses 800,714$ 610,250$ 610,250$ 612,049$ 1,799$ 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.
92
GENERAL FUND
Building on a Strong Foundation
93
94
$ 7,614,463 $ 7,730,562 $ 9,311,735 $ 9,890,674 $ 9,890,674 $ 9,493,104
REVENUES
Property Taxes 8,565,215$ 9,052,879$ 9,655,096$ 10,156,088$ 10,156,088$ 10,839,160$
Gross Receipts Tax 4,174,627$ 4,114,181$ 4,077,700$ 4,166,298$ 4,355,159$ 4,176,974$
General Sales Tax 8,306,228$ 9,376,363$ 10,096,646$ 10,228,179$ 10,629,996$ 11,038,642$
Selective Sales Tax 66,383$ 54,138$ 60,823$ 55,000$ 65,000$ 73,000$
Fines/Fees/Penalties 1,670,553$ 1,653,967$ 2,044,182$ 1,917,000$ 2,174,000$ 2,120,000$
Licenses & Permits 622,485$ 1,059,591$ 927,421$ 848,585$ 937,295$ 810,200$
Interest Income 47,407$ 47,169$ 40,710$ 61,725$ 29,229$ 30,000$
Intergovernmental Revenue 377,660$ 363,343$ 371,623$ 376,325$ 379,478$ 388,650$
Charges for Service 2,718,474$ 3,022,458$ 3,292,110$ 3,016,690$ 3,299,715$ 3,144,030$
Miscellaneous/Rental Income 590,934$ 771,827$ 591,802$ 506,400$ 483,219$ 493,308$
Insurance/Risk/Other Financing Sources -$ -$ -$ -$ -$
Revenues before Transfers 27,139,966$ 29,515,916$ 31,158,113$ 31,332,290$ 32,509,179$ 33,113,964$
Transfers from Other Funds 2,610,116$ 2,432,724$ 2,420,189$ 2,569,472$ 2,592,643$ 2,627,331$
TOTAL REVENUES 29,750,082$ 31,948,640$ 33,578,302$ 33,901,762$ 35,101,822$ 35,741,295$
TOTAL RESOURCES 37,364,545$ 39,679,202$ 42,890,037$ 43,792,436$ 44,992,496$ 45,234,399$
EXPENDITURES
Personal Services 23,399,247$ 24,185,228$ 25,480,116$ 26,525,925$ 26,525,925$ 27,820,216$
Professional/Technical Services 807,103$ 874,080$ 860,222$ 1,060,159$ 1,060,159$ 1,192,108$
Contractual Services 13,982$ 17,303$ 24,055$ 12,000$ 12,000$ 12,000$
Utilities 941,646$ 873,555$ 958,544$ 1,005,235$ 1,005,235$ 1,026,805$
Maintenance 716,780$ 760,795$ 874,053$ 1,086,010$ 1,086,010$ 1,155,310$
Other Services/Contingencies 242,495$ 207,588$ 219,934$ 437,641$ 437,641$ 449,143$
Insurance 2,131$ 1,805$ 2,440$ 3,200$ 3,200$ 4,640$
General & Administrative 93,267$ 78,664$ 87,280$ 146,212$ 146,212$ 162,513$
Rebates/Incentives 1,295,655$ 1,144,105$ 1,464,809$ 1,624,597$ 1,776,725$ 1,869,750$
Supplies 733,357$ 784,663$ 826,082$ 965,438$ 965,438$ 1,005,242$
Capital Purchases (Equipment)513,743$ 521,801$ 1,239,099$ 2,552,334$ 1,459,998$ 2,788,023$
Debt Service/Bank Charges 102,379$ 102,338$ 101,173$ 4,000$ 4,000$ 101,720$
Expenditures before Transfers 28,861,785$ 29,551,925$ 32,137,807$ 35,422,751$ 34,482,543$ 37,587,470$
Transfers to Other Funds 772,198$ 815,542$ 861,556$ 1,016,849$ 1,016,849$ 1,008,398$
TOTAL EXPENDITURES 29,633,983$ 30,367,467$ 32,999,363$ 36,439,600$ 35,499,392$ 38,595,868$
ENDING FUND BALANCE 7,730,562$ 9,311,735$ 9,890,674$ 7,352,836$ 9,493,104$ 6,638,531$
GENERAL FUND SUMMARY ACTUAL
FY2011-12
BEGINNING FUND BALANCE
ACTUAL
FY2010-11
BUDGET
FY2013-14
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
FY2014-15
ESTIMATED
FY2013-14
ACTUAL
FY2012-13
95
96
ADMINISTRATION
City Council
4%
City Secretary
36%
City Manager
57%
Communications
3%
Administration
8%
General Fund
Mayor & City Council
City Secretary
City Manager
City Manager's Office
Deputy City Manager Assistant City Manager
Director of Finance
General Manager Texas Star
Director of Administrative Services
Auditor
Police Chief
Fire Chief
Director of Parks & Community
Director of Public Works
Director of Planning & Economic
Fleet & Facilities Administrator
Municipal Court Manager
Communications & Marketing
97
Department: Division/Activity: Account #:
City Council City Council 101-1010-510
Location and Hours of Operation:
201 N. Ector Drive
City Hall
Euless, Texas 76039
Monday-Friday
8:00 a.m. – 5:00 p.m.
Mission/Programs/Services:
The mission statement of the city of Euless is to provide our citizens the most efficient services possible that
protect and enhance quality of life, through planning and visionary leadership.
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.
FY2014 Highlights/Accomplishments:
Completed street projects, street inventory, various sidewalks and street lighting projects.
Held various community events inlcuding Open House events for Police, Fire, and Parks and many other
programs at the Parks and Euless Public Library.
Held two town hall meetings to receive feedback from the community.
Maintained the City’s tax rate while providing quality services.
Participate in the Community Powered Revitalization (CPR) efforts.
Honored two former Mayor’s of the City by naming buildings after them as well as named the City ampateater
after a long-term City Council Member.
FY2015 Goals & Objectives:
Providing quality service at the current levels while reducing the City’s tax rate.
Participate in the Community Powered Revitalization (CPR) efforts.
Work with developers on major tracts of undeveloped land as well as continuing emphasis on redevelopment.
Provide for continued street improvements and continue the annual street overlay program.
Seek grant opportunities to provide for additional amenities and equipment at a reduced cost to our citizens.
Stay in close communications with the State as the constructiion work for State Highway 183 continues
through the City.
Continue to monitor and work with water constraints.
Major Budgetary Issues and Operational Trends:
Fiscal Year 2015 includes a regular session of the Texas Legislature. Close attention will be paid to any actions that maybe
helpful or concerning to the City operations.
98
Department:Division/Activity: Account Number:
City Council City Council 101-1010-510
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $0 $0 $0 $0
Operations $20,047 $38,875 $38,875
$40,875
Capital $0 $0 $0
$0
Transfers $0 $0 $0
$0
TOTAL $20,047 $38,875 $38,875 $40,875
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Number of Citizens Represented 51,500 51,750 53,780
Property Tax Base 2,761,884,486 2,858,755,649 3,050,289,663
Output/Workload
Meetings Held 31 31 31
Number of Ordinances Passed 39 30 30
Number of Resolutions Approved 17 25 25
Efficiency Measures/Impact
M&O Budget per Capita $0.39 $0.75 $0.76
M&O Budget % of City Budget 0.06% 0.11% 0.11%
Effectiveness Measures/Outcomes
Tax Rate per $100 valuation 0.470000 0.470000 0.46750
99
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
City Hall
201 N. Ector Drive
Euless, TX 76039
Monday - Friday
8:00 A.M. - 5:00 P.M.
To enhance the City’s tradition of professional city management, ensuring the effective use of the City’s resources.
To provide support and coordination of legislative and administrative activities. To facilitate the development of
priorities and goals for City departments. To serve as a link between the City Council and Staff and to see that all
policies of the City are executed.
The City Manager is the chief administrative officer for the City of Euless. The City Manager and his staff are
responsible for the preparation, recommendation, and execution of policies to aid in the efficient delivery of services
to the citizens.
• Maintained a solid financial position including a stable property tax rate.
• Continued Community Powered Revitalization Program by extending partnership with Tarrant County, local
churches, and the Cities of Hurst and Bedford to renovate and rehabilitate homes in HEB.
• Held city-wide town hall meetings for the 20th consecutive year to provide citizens the opportunity to express
concerns and opinions in order to provide excellent service to citizens.
• Updated several City ordinances to enhance and protect the quality of life in Euless.
• Provided infrastructure improvements throughout the City including streets, drainage, water and wastewater
improvements.
• Maintain solid financial position while maintaining services to Euless citizens and restoring necessary personnel.
• Provide infrastructure improvements to keep streets and water/wastewater system sound.
• Provide communication forums with Euless citizens, promoting an open environment between the City and the
community we serve.
• Provide revitalization and redevelopment efforts through partnerships.
• 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 the City.
• 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.
Economic conditions have improved somewhat, but the City still faces budgetary challenges. City personnel and
services to citizens remain a top priority.
City Administration City Manager’s Office 101-1011-513
100
Department:Division/Activity: Account Number:
City Administration City Manager's Office 101-1011-513
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $474,516 $488,518 $488,518 $535,611
Operations $12,060 $14,875 $14,875 $14,875
Capital $0 $0 $0 $0
Transfers $1,736 $1,736 $1,736 $2,269
TOTAL $488,312 $505,129 $505,129 $552,755
PERSONNEL:
Full Time 3.50 3.50 3.50 3.50
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Number of Meetings Held 33 32
Number of Work Sessions 2 2
Number of Citizens 51,500 51,750 53,780
Output/Workload
Efficiency Measures/Impact
M&O Budget per Capita $9.48 $9.76 $10.28
M&O Budget % of City Budget 1.51%1.49%1.55%
Effectiveness Measures/Outcomes
Tax Rate per $100 valuation 0.470000 0.470000 0.467500
G.O. Bond Rating (Moody's / S&P's)Aa2 / AA Aa2 / AA Aa2 / AA
W &WW Revenue Bond Rating (Moody's / S&P's) Aa2 / AA+ Aa2 / AA+ Aa2 / AA+
Sales Tax Revenue Bond Rating (Moody's / S&P's)A1 A1 A1
101
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
City Hall
201 N. Ector Drive
Euless, TX 76039
Monday - Friday
8:00 A.M. - 5:00 P.M.
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.
• Coordinated Annual Board and Commission Appreciation event.
• Conducted City Council General and Special Elections.
• Maintained document imaging system for City’s legislative records.
• Completed supplemental updates to the Code of Ordinances.
• Increased data base of indexed documents for reference within electronic document management system.
• Completed annual review of records storage area and destruction of appropriate documents.
• Responded to all requests for open records within State statute requirements with an average turnaround time of
3.38 days.
• Provided opportunity for staff training in the city secretary certification program.
• Researched and implemented program to archive Social Media content.
• Maintain the records of minutes of all boards and commissions.
• Conduct general election and runoff, if required.
• Process requests for public information according to State statutes.
• Maintain up-to-date code of ordinances.
• Encourage professional and individual growth through staff training opportunities to enhance service to citizens,
Council Members and other staff members.
With the constantly changing laws, staff training is critical to ensure compliance with state statutes related to the
Texas Election Code, Open Meetings Act, and the Public Information Act to name a few. As a result, it is
expected that training cost will continue to increase. The City Secretary's Office continues to see an increase in
the number of Public Information Act requests. Staff plans to address possible ways to provide requestors the
information on-demand through the use of a web-based public portal.
City Administration City Secretary 101-1014-510
102
DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT NUMBER:
City Administration City Secretary 101-1014-510
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $296,916 $309,722
$309,722 $305,213
Operations $21,940 $33,114
$33,114 $47,264
Capital $0 $0
$0 $0
TOTAL $318,856 $342,836 $342,836 $352,477
PERSONNEL:
Full Time 3.50 3.50 3.50 3.50
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
City Council Meetings Held 31 31 31
Boards Coordinated 8 8 8
Output/Workload
Number of Ordinances Passed 39 30 30
Number of Resolutions Approved 17 25 25
Open Records Request 377 390 390
Proclamations & Certificates Issued 40 50 50
Records Destroyed (Cu ft.) 250 200 200
Efficiency Measures/Impact
M&O Budget per Capita $6.19 $6.62 $6.55
M&O Budget % of City Budget 0.99% 1.01% 0.99%
Effectiveness Measures/Outcomes
# Open records request processed per clerk 97 103
# Proclamations/certificates per clerk 20 20
# Ordinances per clerk 9 9
# Resolutions per clerk 7 7
103
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
City Hall
201 N. Ector Drive
Euless, TX 76039
Monday-Friday
8:00 A.M. - 5:00 P.M.
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.
• Promoted recycling in Euless and increased participation.
• Redesigned employee intranet.
• Redesigned and condensed the Euless Citizen's Fire and Police Academy Alumni websites.
• Assisted with small business promotion and retention efforts.
• Utilized advances in technology to continually increase communication and communication methods.
• Evaluated new and innovative ways to communicate with Euless residents.
• 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.
• Reviewed and studied the need for additional technology for the cable channel and web site to keep audiences
returning for updated information.
• Create new oral history videos to archive our history.
• Provide additional programming on the Euless cable channel and Video channel.
• Redesign the City of Euless website.
• Create new avenues of promotion for water conservation and reclaimed water education.
• Begin new text messaging communication system via WENS.
•
•
•
•
Increasing postage and paper costs for Euless Today.
Working with the rapidly changing face of media as we have known it.
Communicating a strong message to all citizens regardless of medium.
City Administration Communications/Marketing 101-1022-513
104
Department:Division/Activity: Account Number:
City Administration Communications/Marketing 101-1022-513
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $0 $0 $0 $0
Operations $10,143 $12,773 $12,773 $23,475
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $10,143 $12,773 $12,773 $23,475
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Citizens Represented 51,500 51,750 53,780
Web Users 322,482 330,000 330,000
MyEuless Subscribers 2,729 2,800 2,800
Output/Workload
Euless Today 12 12 12
Web Site Pages 7,417 7,500 7,500
MyEuless emails sent 75 65 65
Web-Based Inquiries per month 20 20 20
Water Bill Stuffers 144,000 144,000 144,000
Efficiency Measures/Impact
M&O Budget per Capita $0.20 $0.25 $0.44
M&O Budget % of City Budget 0.03%0.04%0.07%
Euless Today Printing $0.5825 $0.5825
MyEuless emails $0.0190 $0.0190
Effectiveness Measures/Outcomes
MyEuless Open Rate 47%45%45%
Web Site Views 1,727,255 1,700,000 1,700,000
105
106
FINANCE & MUNICIPAL COURT
Finance
Admin
17%
Accounting
24%
Purchasing
7%
Courts
52%
Finance/Court
s
4%
General
Fund
Director of Finance
Finance Administration
Annual Budget
Project Management
Performance Measures
Multi-Year Financial Plan
Accounting
Payroll
Ambulance Billing
Annual Audit
Fixed Assets
Purchasing
Purchase Orders
Contracts
Proposals/Bids
Procurement
Court of Record
Teen Court
Warrant Service
Citations
Collections
Municipal Court Manager
107
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Finance Building
201 North Ector Drive
Euless, TX 76039
Monday - Friday
8:00 A.M. - 5:00 P.M.
Finance Administration is responsible for providing accurate and timely financial data to management and council
to facilitate the decision making process. This division is accountable for establishing, monitoring, and updating 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.
• Received Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from
the Government Finance Officers Association of the United States and Canada (“GFOA”).
• Worked with financial advisors to prepare and issue continuing disclosure documents 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. The portfolio’s return exceeded market due to declining market rates.
• Explored alternatives for automating investment reporting while ensuring compliance with mandated reporting
requirements.
• Receive Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from
the 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. Earn a return on investment (“ROI”) on the portfolio within 5 basis points of overnight ROI.
• Adhere to policies established by the Public Funds Investment Act, the City’s adopted investment policy, and
applicable bond covenants.
Monitor Texas State Legislative session for any activity that may effect City operations. 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.
Finance Department Administration 101-2012-515
108
Department:Division/Activity: Account Number:
Finance Department Administration 101-2012-515
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $217,136 $211,271 $211,271 $227,204
Operations $3,518 $5,100 $5,100 $5,100
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $220,654 $216,371 $216,371 $232,304
PERSONNEL:
Full Time 2.00 2.00 2.00 2.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Avg. consolidated cash balance $298,047 $225,000
Avg. investment portfolio balance $65,570,668 $63,000,000
Output/Workload
# of major financial documents issued 5 5
# of revenue manuals issued 4 4
Average Benchmark yield 0.06%0.08%
Average Portfolio yield 0.28%0.25%
Weighted average maturity of portfolio 237 200
Total interest earnings $187,419 $185,000
Efficiency Measures/Impact
M&O budget per capita $4.28 $4.18 $4.32
M&O budget % of city budget 0.68%0.64%0.65%
Avg. # of days to issue monthly reports 19 19
Avg. # of business days to close month 15 15
% of funds invested 100.00%99.64%
Budget distribution date December 31 January 24
Effectiveness Measures/Outcomes
Receive GFOA Budget Award Yes Yes
# of GFOA budget review outstanding comments 15 10
% of actual to budgeted General Fund revenues 100.00%100.00%
Variance between benchmark/portfolio yield 0.22%0.18%
109
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Police and Courts Building
1102 W. Euless Boulevard
Euless, TX 76039
8:00 A.M. - 5:00 P.M. Monday - Wednesday & Friday
8:00 A.M. - 6:00 P.M. Thursday
Euless Municipal Court shall serve as the administrative arm of the City 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.
Municipal Court administration 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.
• Implementation of Brazos Ticket Writers.
• 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 biquarterly.
Continue to manage all cases filed in a timely manner.
• Continue to explore and improve processes by maximizing current software available through our court
technology consultant.
•Maintain performance level of 100% citations entered into the court system within 3 days of filing date and all
warrants issued within 30 days form the date they become eligible for issuance.
• Remain current with the changes of procedures and court costs that are submitted to the State with each State
Legislature revision.
No major budgetary issues or operational trends at this time.
Municipal Court Municipal Court 101-2013-515
110
Department:Division/Activity: Account Number:
Municipal Court Municipal Court 101-2013-515
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $538,370 $574,787 $574,787 $596,096
Operations $123,666 $110,875 $110,875 $116,775
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $662,036 $685,662 $685,662 $712,871
PERSONNEL:
Full Time 7.75 7.75 7.75 7.75
Part Time 2.00 2.00 2.00 2.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Cases Filed 32,192 30,000 31,172
City Case Volume 29,361 28,000
Dallas/FT. Worth Airport Case Volume 2,831 2,000
Arrest Warrants 15,728 16,000
Number of Court Full-Time Equivalents 7 7
Output/Workload
Cases Disposed 30,000 30,000
Warrants Cleared 17,000 17,000
Total Court Fines Collected $3,282,523 3,000,000
Efficiency Measures/Impact
M&O Budget per Capita $12.86 $13.25 $13.26
M&O Budget % of City Budget 2.05% 2.03% 2.00%
Cases Filed per (FTE) 4,154 3,871
Cases Disposed per (FTE) 3,871 3,871
Effectiveness Measures/Outcomes
% of Cases Disposed 93% 100%
% of Current Warrants Cleared 108% 106%
111
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Finance Building
201 North Ector Drive,
Euless, TX 76039
Monday - Friday
8:00 A.M. - 5:00 P.M.
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; and ensuring compliance with applicable state and federal statutes, bond covenants, grant contracts,
and management policies.
• Awarded the Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting
from the Government Finance Officers Association (“GFOA”).
• Continued to streamline the preparation of budget schedules by utilizing computer system downloads to populate
data forms. This "auto-population" methodology reduces the likelihood of keying errors.
• Continued to refine external audit process by updating and utilizing year-end closing and work paper preparation
checklists and assignments. Continued streamlining the data verification process of the CAFR schedules.
• Continued updating and documenting accounting policies and procedures.
• Increased cross-training of new team members in order to maintain service levels and provide coverage when
positions are vacant.
• Received the Leadership Circle Platinum Award from the State Comptroller's Office for transparency.
• Receive Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from
the GFOA.
• 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.
• Continue staff development and cross-training efforts.
• Receive the Leadership Circle Platinum Award from the State Comptroller's Office for transparency.
To maintain stable property 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.
Finance Department Accounting 101-2018-515
112
Department:Division/Activity: Account Number:
Finance Department Accounting 101-2018-515
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $189,908 $287,891 $287,891 $295,694
Operations $18,185 $20,800 $20,800 $25,450
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $208,093 $308,691 $308,691 $321,144
PERSONNEL:
Full Time 2.50 3.50 2.50 3.50
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
# FTE technician positions (all funds combined)3 3 3
# of journal entries 5,943 6,329 6,741
# of manual journal entries 3,587 3,715 3,845
# of accounts payable invoices 20,634 20,362 20,093
$ of EMS billing and collection fees $105,466 $104,400 $81,000
Output/Workload
# of total employee payments processed 14,445 15,458 15,500
# of direct deposits processed 12,322 13,186 13,221
# of accounts payable checks issued 9,605 9,255 8,913
# of journal entry lines processed 195,466 204,164 213,250
# of manual journal entry lines processed 30,943 31,472 32,010
# of period 13/14 adjustments 112 100 100
$ of EMS collections $910,275 $900,000 $900,000
Efficiency Measures/Impact
M&O budget per capita $4.04 $5.97 $5.97
M&O budget % of city budget 0.6%0.9%0.9%
% of direct deposits to total employee pmts.85.30%85.30%85.30%
# of invoices per accounts payable check 2.15 2.20 2.25
# of lines per journal entry posted 32.89 32.26 31.64
# of lines per manual journal entry posted 5.21 4.97 4.75
# of audit adjustments 0 1 1
Effectiveness Measures/Outcomes
Yes Yes Yes
# of GFOA reviewer comments 7 5 5
# favorable audit opinions received 1 1 1
# of auditor comments 0 0 0
# of journal entries per tech 1,981 2,110 2,247
# of lines of journal entries per tech 65,155 68,055 71,083
# of accounts payable checks per tech 3,202 3,085 2,971
# of employee payments per tech 4,815 5,153 5,167
% of audit adjs. to period 13/14 adjs.0.00%1.00%1.00%
% of EMS collection fees to $ collections 11.59%11.60%9.00%
Receive GFOA Comprehensive Annual Financial
Report (CAFR) Award
113
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Purchasing
201 North Ector Drive, Building D
8:00 A.M. to 5:00 P.M., Monday through Friday
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. We are 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 furthers our goals.
The Purchasing Department is charged with the responsibility to advise the user departments of any unusual
delays in delivery schedules, to be responsible for service, and to maintain sufficient quantities of inventoried
supplies for the benefit of all City departments.
The City has held four online auctions since the last budget report and realized a revenue of $158.000.00. The City
continued to expand the procurement card program with JPMorgan bank. Purchasing has established new annual
contracts for various services and supplies to ensure the best value to the city. Purchasing continues to recycle
cartridges and ink toners for rebates. The City credit card is now being used to increase usage for the annual
rebate from JP Morgan. The city has also started using a vendor that distributes construction documents online
which should result in lower costs and increased bidder activity.
Continue to identify additional commodities and services that could be placed on an annual agreement with the
intent of obtaining lower prices through economies of scale. Work with IS Department to automate purchase
orders.
To continue disposing of city surplus through the online auctioning system.
Present Purchasing/Finance "Power Point" presentations to city staff for a refresher course in proper purchasing
procedures.
None
Finance Purchasing 101-5036-519
114
DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #:
Finance Department Purchasing 101-5036-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel 75,603$ 83,843$ 83,843$ 89,225$
Operations 2,713$ 2,418$ 2,418$ 2,418$
Capital -$ -$ -$
Transfers -$ -$ -$
TOTAL 78,316$ 86,261$ 86,261$ 91,643$
PERSONNEL:
Full Time 1.00 1.00 1.00 1.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Estimated 12-13 Budget 13-14 Budget 14-15
Output/Workload
Formal Bids/Quotes Prepared 38 40
PO's Issued 205 200
Amount of PO's Issued $5,937,153.22 $6,235,000.00
RFP's Issued 37 40
Deliveries Received 1,166 1,300
Department Orders Processed 727 800
Bid Requests Mailed 155 210
Efficiency Measures/Impact
M&O Budget per Capita $1.52 $1.67 $1.70
M&O Budget % of City Budget 0.24%0.25%0.26%
PO's Issued in < 1 day 205 200
RFP's Issued < 2 days 36 30
EOM reports submitted in < 5 days 30 30
Department Orders per FTE 727 800
Effectiveness Measures/Outcomes
Response to Bids Issued 75.0%75.0%
115
116
POLICE DEPARTMENT
Patrol
39%CID
13%
Service
16%
Detention
12%Emergency
Mgmt. 0%
Admin.
7%
Code
Compliance
13%
Police
Department
32%
General
Fund
Police Chief
Emergency Code Patrol CID Service Detention
Disaster
Critical Incident
Preparedness
Apartment
Health Inspections
Code Compliance
Traffic Control
Warrants/Arrests
Accident
Community
Crime Analysis
Investigation
Property Recovery
Task Forces
Crime Prevention
Community
Dispatch
Maintain Jail
Process Prisoners
Maintain Property
117
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
1102 West Euless Blvd.
Euless, TX 76040
24 Hours a day, 365 days a year
To identify, prepare for, respond to and recover from any manmade or naturally occurring disaster that may strike
the City of Euless.
• Completed update and submitting of City's HAZMAT plan into Tarrant County plan.
• Expanded Amateur Radio operations and communications capabilities.
• Continued monthly meetings with Tarrant County and HEB emergency managers.
• Continued supervisor involvement through monthly meetings.
• Began installation process of lightening alerting for outdoor venues.
• Continue monthly meetings.
• Continue training throughout the City.
• Complete adoption process of Tarrant County HAZMAP plan.
• Complete expansion of weather warning capabilities to citizens and employees of the City in outdoor venues.
• Continuing increase in training.
• Economic recovery competing with other necessities within the jurisdiction.
• Growing demands by Federal, State, and local Emergency Planners.
Police Emergency Management 101-3024-521
118
Department: Account Number:
Police 101-3024-521
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $0 $0 $0 $0
Operations $17,941 $39,855 $39,855 $50,775
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $17,941 $39,855 $39,855 $50,775
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
State compliance w/emergency plan review 13 1
Emergency Warning system Tests 12 12
State compliance w/hazard mitigation plan review 1
Output/Workload
Emergency Operation plan reviews and updates 1
Monthly Siren and Warning System Tests 12
Hazard mitigation plan review and updates 1
Efficiency Measures/Impact
M&O Budget per Capita $0.35 $0.77 $0.94
M&O Budget % of City Budget 0.06%0.12% 0.14%
Effectiveness Measures/Outcomes
Division/Activity:
Emergency Management
119
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Police and Courts Building
1102 W. Euless Blvd.
Euless, TX 76040
Monday - Friday
8:00 A.M. - 5:00 P.M.
To provide the Citizens of Euless a safe, healthy, prosperous community in which to live. Accomplishing this
includes the education, surveillance and enforcement of State, Federal and local laws; investigation of criminal laws
and Code of Ordinances; implementation of community activities and crime prevention; inspection of food
establishments to ensure clean, safe and sanitary conditions; implement minimum standards for multifamily
communities; and ensure that both residential and commercial areas of the City are maintained to the highest
standards. Achievement of these objectives will increase the overall quality of life for the citizens served.
• Expanded and improved Citizens Police academy program.
• Developed and implemented standard operating procedures for code compliance.
• Developed training to improve quality of life through a cooperative effort throughout the City.
• Increased crime watch and burglary prevention methods for business and residential communities.
• Continued crime prevention ordinance implementation.
• Increased compliance within the Apartment Inspection Program.
• Continued proactive enforcement of code requirements.
• Continued to identify innovative ways to foster increased community involvement.
• Completed the purchase and implementation of new technology for code officers.
• Expand and improve Citizens Police Academy Program.
• Develop training to improve quality of life through a cooperative effort throughout the City.
• Increase crime watch and burglary prevention methods for business and residential communities.
• Increase compliance within the Apartment Inspection Program.
• Continue proactive enforcement of code requirements.
• Continue to identify innovative ways to foster increased community involvement.
• Increased Training
• Technology
• Manpower
Police Department Code Compliance 101-3025-521
120
Department:Division/Activity: Account Number:
Police Code Compliance 101-3025-521
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $1,357,382 $1,352,657 $1,352,657 $1,542,214
Operations $15,294 $29,383 $29,383 $28,650
Capital $0 $0 $0 $0
Transfers $9,532 $18,018 $18,018 $10,654
TOTAL $1,382,208 $1,400,058 $1,400,058 $1,581,518
PERSONNEL:
Full Time 14.00 14.00 14.00 14.75
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Budget 12-13 Budget 13-14 Estimated 14-15
# Sworn Police Officers 8 8 8.75
# Civilian Employees 6 6 6
Population Served 51,500 51,750 53,780
Output/Workload
Apartment Community Inspections 107 150
Retail Food Permits 150 150
Swimming Pool Inspections 100 120
Crime Watch Meetings 75 75
Efficiency Measures/Impact
M&O Budget per Capita $26.84 $27.05 $29.41
M&O Budget % of City Budget 4.27%4.14%4.43%
Effectiveness Measures/Outcomes
121
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Police and Courts Building
1102 West Euless Blvd.
Euless, TX 76040
Monday through Friday
8:00 AM to 5:00 PM
Police Officers 24 hours a day
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.
• Continued to improve relations with the community.
• Continued to strive for community involvement.
• Continued improvement on Citizens Police Academy.
• Introduced new community programs for children and citizens.
• Reduced crime trends and community problems.
• Addressed “Order Maintenance” issues in the community.
• Met and exceeded TCLEOSE training standards.
• Improved/upgraded department equipment with Federal grant funds.
• Re-certified all department employees in CPR and AED use.
• Continued to improve relations with the community.
• Continued to strive for community involvement.
• Continued improvement on Citizens Police Academy.
• Reduced crime trends and community problems.
• Addressed “Order Maintenance” issues in the community.
• Met and exceeded TCLEOSE training standards.
• Improved/upgraded department equipment with Federal grant funds.
• Start Cadet Program, targeting young people 17-23 YOA to develop future quality police employees.
• Police Officers/Patrol Personnel
• Technology
Police Department Administration 101-3045-521
122
Department:Division/Activity: Account Number:
Police Administration 101-3045-521
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $612,031 $633,918 $633,918 $757,072
Operations $47,997 $71,283 $71,283 $71,283
Capital $0 $0 $0 $0
Transfers $3,379 $3,379 $3,379 $3,379
TOTAL $663,407 $708,580 $708,580 $831,734
PERSONNEL:
Full Time 4.00 4.00 4.00 5.75
Part Time 1.00 1.00 1.00 1.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Sworn Police Officers (City Wide) 88 90 90
Civilian Employees 44 45 47
Population Served 51,500 51,750 53,750
Output/Workload
Total Part I Offenses 1,737 1,900
Efficiency Measures/Impact
M&O Budget per Capita $12.88 $13.69 $15.47
M&O Budget % of City Budget 2.05% 2.09% 2.33%
Sworn Officers per thousand population 1.71 1.74 1.67
Civilian per thousand population 0.85 0.87 0.87
Effectiveness Measures/Outcomes
Crime Rate Population 3.37% 3.63%
123
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
1102 W. Euless Boulevard
Euless, Texas 76040
24 hours a day/7 days a week
The mission of the patrol division, in partnership with the community, is to aggressively and intelligently provide the
most effective service possible to improve the quality of life for all of the citizens of Euless.
Streamlined the patrol division organizational structure to improve efficiency of operation and command and
control.
Increased officer and citizen safety by emphasizing officer survival training and critical first aid techniques.
Equipped all officers with individual first-aid equipment.
Replaced retiring firearms instructors and increased instructor development.
Updated our field training program to improve the quality and efficiency of training.
Continue preparing for the retirement of several employees and filling those vacancies.
Decrease the number of residential, commercial, and vehicular burglaries.
Continue training officers in street survival techniques and strategies and complete the critical first-aid techniques.
Continue instructor development for both the field training program as well as firearms and defensive tactics
programs.
Prepare personnel for advancement and leadership roles in the Department due to retirements at all levels.
Select and train the best candidates for new officer positions.
Improve our level of service and activity.
Improve our field training program to ensure only the best recruits are retained.
Improve our in-service training programs to ensure optimal performance and service by the officers.
Police Department Patrol 101-3046-521
124
DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #:
Police Patrol 101-3046-521
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel 4,337,354 $4,577,159 $4,577,159 $4,574,673
Operations 50,388 $87,623 $87,623 $87,623
Capital/Transfers $187,734 $250,655 $250,655 $269,215
TOTAL $4,575,476 $4,915,437 $4,915,437 $4,931,511
PERSONNEL:
Full Time 42.50 42.00 42.00 41.00
Part Time 13.00 13.00 13.00 14.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 2012-13 Est. 2013-14 Budget 2014-15
Sworn Officers (City Wide)88 90 90
Calls for Service 112,606 110,000
Output/Workload
Citations Issued 26,356 30,000
Warnings Issued 7,107 8,000
Arrests Made 4,247 4,500
Efficiency Measures/Impact
M&O Budget per Capita $88.84 $94.98 $91.70
M&O Budget % of City Budget 14.15%14.52%13.80%
Effectiveness Measures/Outcomes
# of Citation per sworn officer 300 333
# of Warnings per sworn officer 81 89
# of Arrests per sworn officer 48 50
125
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Euless Police Department
1102 West Euless Blvd.
Euless, Texas 76040
Monday - Friday
8:00 A.M. - 6:00 P.M.
The Criminal Investigation Division (CID) investigates 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. In addition, CID is responsible for
coordination of the Crime Victim's Assistance Program and registration of sexual offenders.
* Trained a new investigator.
* Continued in service training of Crime Scene Technicians.
* Met all TCOLE Training.
* Sent investigators to advanced criminal investigative training.
* Assisted with Citizen Police Academy class.
* Responsible for 351 arrest warrants and 44 search warrants.
* Continue to meet rigorous state training requirements.
* Assisted with Citizen Police Academy class.
* Develop new investigators for upcoming movements within Department.
* Increase clearance and stolen property recovery rates by 1%.
* Increase deployment of bait vehicle.
* Continues retirement of experienced personnel.
* Increase in crime and changing trends.
Police Criminal Investigations 101-3047-521
126
DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT NUMBER:
Police Criminal Investigations 101-3047-521
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $1,603,971 $1,654,610 $1,654,610 $1,536,016
Operations $44,819 $62,902 $62,902 $62,602
Transfers $22,363 $22,701 $22,701 $22,701
TOTAL $1,671,153 $1,740,213 $1,740,213 $1,621,319
PERSONNEL:
Full Time 15.00 15.00 15.00 13.50
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Number of Investigators 12 13
Total Part 1 Offenses 2,300 2,350
Stolen Property Value 3,000,00 3,100,00
Output/Workload
Total Part 1 Offenses Cleared 775 760
Recovered Property Value 500,000 520,000
Efficiency Measures/Impact
Part 1 Cases Cleared Per Investigator 64.6 58.5
M&O Budget per Capita $32.45 33.63 30.15
M&O Budget % of City Budget 5.17%5.14%4.54%
Effectiveness Measures/Outcomes
% of Stolen Property Recovered 16%16%
$ of Recovered Property Per Inv.41,666 43,333
% of Part 1 Offenses Cleared 34%32%
127
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
1102 W. Euless Blvd.
Contact: Wayne Pavlik Ext. 1559 Mon.-Fri, 8am-5pm
Communications 24/7
Records, IT, and Mon.- Fri, 8am-5pm
The Service Division will provide, in an efficient and cost effective manner:
- 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.
1.Certified 14 employees in Emergency Medical Dispatch.
2.Processed 29,863 emergency 9-1-1 calls and a total of 53,059 non-emergency calls in the Communication
Center.3.Reduced processing/dispatch time for Fire/EMS calls by 9 seconds per call, to 49 seconds.4.Reduced processing/dispatching times for Police Priority 1 emergency calls to 1:12.5.Successfully underwent a major Crimes software version update.6.Conducted extensive local and county-wide research and planning for a new P-25 radio system.7.Replaced UPS for Security System.8.Completed the transition process of the analog radio system to the new P-25 system.9.Upgraded equipment in the Communication Center with PSAP grant funds.10.Implemented the new part-time dispatcher program to reduce overtime costs and improve staffing in the center.
1. Serve our customers in a positive manner.
2. To continue to decrease dispatch times to: under <1:00 minute for Police P-1 CFS and to <45 seconds for Fire
and EMS.
3. Continue instruction to citizen's group.
4. Actively seek all available grants, and PSAP monies available to help reduce costs to taxpayers.
5. To continue to use the part-time dispatcher program to increase staffing in the PSAP center and reduce
overtime.
6. Continue to seek and provide quality training to all of the dispatch staff in the communication center.
7. To continue a TCIC/NCIC/warrant confirmation radio channel in the center for the traffic unit to improve and
streamline communications between officers and dispatchers.
8. To continue training on the Rosette Stone on-line language training for all dispatchers in the center.
1. Continued support for the staffing of each section of the Division and the training of that staff.
2. Prepare personnel to assume responsibilities currently carried out by personnel who are eligible to retire.
3. Continue to make progress in replacing our current radio system with a new P-25 system.
4. Continue to seek Federal monies in support of a county-wide radio network.
5. Continue to recertify all communication personnel on CPR, EMD and all mandatory training.
Police Service 101-3048-521
128
Department:Division/Activity: Account Number:
Police Service 101-3048-521
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $1,727,959 $1,753,298 $1,753,298 $1,797,170
Operations $147,129 $203,421 $203,421 $210,945
Capital $0 $0 $0 $0
Transfers $15,706 $16,207 $16,207 $15,655
TOTAL $1,890,794 $1,972,926 $1,972,926 $2,023,770
PERSONNEL:
Full Time 22.00 22.00 22.00 22.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Calls for Service 87,500 81,096
Emergency 911 Calls Received 30,000 32,040
Non-Emergency Calls Received 78,500 89,256
Telephone Calls Dialed by Communications 39,000 30,327
Total Telephone Calls Processed 147,500 148,600
# of FTE Dispatchers 14 14
Output/Workload
Offense Processed 4,100 4,150
Adult Arrest Processed 4,350 4,375
Juvenile Arrests Processed 120 125
Non-Criminal Incidents Processed 2,721 2,750
Accidents Processed 1,200 1,209
Supplements Processed 4,500 4,550
Total Reports Processed 16,991 17,500
Efficiency Measures/Impact
M&O Budget per Capita $36.71 $38.12 $37.63
M&O Budget % of City Budget 5.85%5.83%5.66%
Effectiveness Measures/Outcomes
# of Calls per FTE 6,250 5,793
# of Emergency Calls per FTE 2,143 2,289
# of Non-Emergency Calls per FTE 5,607 6,375
129
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
1102 W. Euless Blvd.
Contact: Wayne Pavlik (817 685- 1559)
Detention 24/7 365 days a year
Property & Evidence Mon.-Fri. 8:00 a.m. - 5:00 p.m.
To provide safe, secure and sanitary environment for persons being held in the Detention Facility.
To receive, process, maintain and dispose of property taken into custody by the police department in compliance
with applicable laws.
1. The Detention Center & Staff received a perfect ICE annual inspection report.
2. The Detention Center processed and detained nearly 10,000 people this year.
3. The Center met or exceeded all of the Bureau of Immigration and Customs Standards.
4. The Part time program continues to be successful and is proven to be a cost efficient means of staffing.
5. The library Security program has proven to be a successful program, providing library patrons a safe and
peaceful environment.
6. The Detention Center and Property Section successfully passed an internal audit.
7. Completed the resurface epoxy floor project in the cell POD showers and in the main floor areas of booking and
housing in the jail facility.
8. Completed a systematic review and replacement of old and expiring jail equipment in the facility.
1. Continue to provide a high level of service for our city and ICE detainees.
2. Perform an epoxy resurface of each of the individual cell pod floors in the jail facility.
3. Provide a clean safe environment for detention staff and detainees.
4. Provide hot nutritious meals to detainees in accordance with our ICE contract.
5. Make improvements in the Property and Evidence Section using color coding system.
6. To evaluate and improve the system of processing the disposition of adjudicated property and the destruction.
7. To increase and continue our high level of training of our jail staff to improve our quality of service.
8. Continue to review and replace the old and obsolete equipment in the jail facility.
9. To continue to meet the ICE standards in housing ICE detainees.
1. To complete the epoxy resurface of each of the individual cell pod floors.
2. To paint the walls of the entire jail facility.
3. To replace and upgrade the camera and security system in the jail facility.
Police Detention 101-3049-521
130
Department:Division/Activity: Account Number:
Police Detention 101-3049-521
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $1,294,409 $1,405,646 $1,405,646 $1,442,535
Operations $82,342 $89,989 $89,989 $92,729
Capital $0 $0 $0 $0
Transfers $2,121 $2,121 $2,121 $2,121
TOTAL $1,378,872 $1,497,756 $1,497,756 $1,537,385
PERSONNEL:
Full Time 17.00 18.00 18.00 18.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
4,000 5,442
ICE Prisoners Man-Days 8,000 7,682
City Prisoners Processed 5,000 4,182
City Prisoners Man-Days 10,000 10,200
Total Prisoners Processed 9,000 9,624
Total Prisoners Man-Days 18,000 18,300
# of Full-time jailers 14 15
Output/Workload
Total Beds 46 46
Efficiency Measures/Impact
M&O Budget per Capita $26.77 $28.94 $28.59
M&O Budget % to City Budget 4.26% 4.42% 4.30%
Effectiveness Measures/Outcomes
2.00 2.00
Average days served per City prisoner 2.00 2.00
Average days served in jail 2.00 2.00
# of prisoners processed per jailer 643 615
Immigration & Customs Enforcement (ICE)
Prisoners Processed
Average days served per Immigration &
Naturalization Service (INS) prisoner
131
132
FIRE DEPARTMENT
Suppression
88%
Admin
6%
Fire Marshal
6%
Fire Services
23%
General
Fund
Fire Chief
Administration
Fire Marshal
Annual Inspections
Issue Permits and CO's
Building Plan Reviews
Investigations
Prevention/Education
Emergency Care/Transportation
EMS/Suppression
Fire Rescue/Hazmat Response
Disaster Response
133
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Fire Administration Building
201 N. Ector Drive
Euless, TX 76039
Monday - Friday
7:00 A.M. to 6:00 P.M.
The mission of the Euless Fire Marshal’s Office is to maintain fire prevention, fire inspection, fire investigation and
fire education programs in the community. These programs are designed to protect and enhance the quality of life
in Euless through a comprehensive program of services directed toward the preservation of life and property from
the threat of fire or explosions, or related hazards by advocating, promoting and providing leadership in the
prevention or mitigation of fires, explosions, fire-related criminal activity or other conditions hazardous to life or
property.
• Checked 4048 smoke detectors in occupied and vacant apartments.
• Continued to address training requirements resulting from the number of specialty certifications required
for the efficient and effective operation of the Fire Marshal's office.
• Absorbed the Community Emergency Response Team (CERT) program alongside the Citizens Fire Academy
(CFA) program.
• Provided training and materials to support the enhanced shift inspection program, honor guard and clown safety
troop program.
• Evaluate the 2015 International codes (Fire, Building, etc.) and begin preparation towards adoption late in 2015 or
2016.
• Expand the public education program where the opportunity arises.
• 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.
• The growth we are seeing in 2014 and extending into 2015 will impact the fire marshals office as new
construction begins. Increases in plan reviews and inspections are anticipated as Glade Parks and Riverwalk grow.
• The 2015 International codes will become available and the evaluation of these codes towards adoption will
occur.
- Training demands on the division continue to be a factor due to the multiple required certifications and training to
meet the challenges that are unique to investigating fires and prosecuting arson cases.
Fire Department Fire Marshal 101-4023-522
134
Department:Division/Activity: Account Number:
Fire Fire Marshal 101-4023-522
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $486,857 $500,844 $500,844 $518,693
Operations $29,273 $40,808 $40,808 $44,570
Capital $0 $0 $0 $0
Transfers $9,213 $9,213 $9,213 $7,597
TOTAL $525,343 $550,865 $550,865 $570,860
PERSONNEL:
Full Time 4.00 4.00 4.00 4.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Output/Workload
# of Inspections 1,893 1,600 1,600
# of Permits 256 250 250
# of Citations/Warnings 28 25 25
# DRC/Construction Meetings 128 120 120
# Plans Received 242 245 245
# of Investigations 24 25 25
# of Offenses Filed 2 1 1
# of Classes/Programs 66 60 62
Public Relations Projects 11 12 12
Special Projects 15 12 12
Effectiveness Measures/Outcomes
% Inspection Enforcement 1%2%2%
# Persons in Classes 8,767 8,500 9,200
% of population reached 16.60%16.10%17.40%
M&O Budget per Capita 10.20 10.64 10.61
M&O Budget % to City Budget 1.62%1.63%1.60%
135
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Fire Administration Building
201 North Ector Drive
Euless, TX 76039
Monday through Friday
Hours: 7:00 AM to 6:00 PM
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 any other services we are equipped, trained or capable of providing to the
citizens or visitors of Euless,Texas.
Fire Administration is responsible for the personnel management, budget, payroll, research and development,
records management, public education and oversight of the department.
* Increased communication with the community through social media.
* Hired two professional firefighter/paramedics.
* Developed new ideas for emergency scene management focusing on scene and firefighter safety.
* Worked closely with the Citizen Fire Academy Alumni Association as well as the (CERT) Community Emergency
Response Team
* Continue to stay involved at the local, regional and state levels of NEFDA (Northeast Fire Department
Association), Tarrant County Fire Chiefs and Texas Fire Chiefs Association. Additionally, maintain involvement in
the community and maintain positive relationships with other city departments.
* Implement second phase of strengthening leadership training for new officers and driver/engineers.
* Continue to develop succession planning for the department.
* Prepare a strategic plan for the Euless Fire Department.
*Evaluate and analyze potential growth and development in the city and the possibility of increased service
demands to the department.
*Continue to evaluate and prepare for a major remodel of Fire Station #2 at 1515 Westpark Way.
*Continue to evaluate and monitor trends to improve emergency and non-emergency service delivery.
Fire Adminstration 101-4040-522
136
Department:Division/Activity: Account Number:
Fire Department Administration 101-4040-522
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $303,462 $462,436 $462,436 $476,530
Operations $18,918 $21,613 $21,613 $21,613
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $322,380 $484,049 $484,049 $498,143
PERSONNEL:
Full Time 3.00 4.00 4.00 4.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
# Civilian Personnel 2 2 2
# Sworn personnel 1 2 2
Output/Workload
Emergency Incidents 4,335 4,400 4,450
Avg. Emergency Response Time 5:30 5:40 5:37
Avg. Monthly Training Hours Per Firefighter 17 20 20
Efficiency Measures/Impact
# Sworn Personnel per 1000 1.32 1.32 1.32
M&O Budget per Capita $6.26 $9.35 $9.26
M&O Budget % to City Budget 1.00%1.43%1.39%
Effectiveness Measures/Outcomes
Insurance Service Organization rating 1 1 1
Avg. Annual Dollar Loss 550,000 1,500,000.00 1,650,000
137
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Fire Administration Building
201 North Ector Drive
Euless, TX 76039
Monday through Friday
Hours: 7:00 AM to 6:00 PM
To effectively deliver all hazard emergency mitigation and emergency medical service to those who call within the
Euless Fire Department 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.
* Continue to staff/deploy Squad 55 when manning allows.
* Assumed responsibility for the coordination and program management of Community Emergency Response
Team (CERT).
* Hosting our 2nd annual Kids Fire Academy Program.
* Completed Urban Area Security Initiative (UASI) grant for pick-up and supporting swift water rescue equipment.
* Took delivery of new Pierce Pumper which is deployed out of Fire Station #1
* Completed over 25,000 hours of Fire/EMS training.
* 14 citizens graduated from Citizen Fire Academy class #20.
* Complete updates and revisions to department policies and procedures.
* Conduct the 3rd annual Kids Fire Academy.
* Implement second phase of strengthening leadership training for new officers and driver/engineers.
* Staff Squad 55 at or near 65-75% for fiscal year 2015.
* Actively seek grants and pursue new ways to reduce costs to citizens.
* Successfully complete Promotional exams for all testable ranks.
* Hire and train highly qualified personnel to fill vacancies from impending retirements.
* Prepare for promotions due to projected retirements at supervisory levels.
* Develop a fiscally responsible plan to replace equipment that is nearing the end of its useful life expectancy.
* Continue to increase Squad 55 staffing.
* Provide for advanced Fire Officer development.
Fire EMS/Suppression 101-4041-522
138
Department:Division/Activity: Account Number:
Fire EMS / Suppression 101-4041-522
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $6,979,895 $7,083,676 $7,083,676 $7,502,026
Operations $239,152 $290,641 $290,641 $310,941
Capital $8,075 $13,000 $13,000 $13,000
Transfers $170,346 $192,407 $192,407 $213,850
TOTAL $7,397,468 $7,579,724 $7,579,724 $8,039,817
PERSONNEL:
Full Time 65.00 64.00 64.00 64.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
# Civilian Personnel (City Wide)2 2
# Sworn personnel (City Wide)70 70
Output/Workload
Emergency Incidents 4350 4427
Avg. Emergency Response Time 4:48 4:44
Avg. Monthly Training Hours Per Firefighter 20 26
Efficiency Measures/Impact
# Sworn Personnel per 1000 1.36 1.35
M&O Budget per Capita $143.64 $146.47 $149.49
M&O Budget % to City Budget 23%22%23%
Effectiveness Measures/Outcomes
Insurance Service Organization rating 1 1
Avg. Annual Dollar Loss $1,441,140 $1,891,000
139
140
ADMINISTRATIVE SERVICES
Info Srvcs
15%
Facilities
38%
Library
30%
HR
17%
Admin
Services
6%
General
Fund
Director of Administrative
Services
Information Services
Administrator
Server/Software Upgrades
Geographic Information System
Network Administration
Information Security
Human Resources/Risk
Administrator
Personnel
Risk
Worker's Comp
Health Insurance
Facility Maintenance
Administrator
Project Construction Management
Facility Maintenance
Facility Upgrades
Fleet Services
Library Administrator
Reference
Youth Services
Genealogy
Reading and Learning
Franchises
141
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
201 North Ector Drive
Fire Administration Building
8:00 AM to 5:00 P.M.
Monday through Friday
After hours services as necessary for critical systems
To provide timely and competent computer services to City departments. To remain informed on computer related
topics and apply that knowledge to work flow analysis to create more efficient processes with the city organization.
Provide in-house support for both software and hardware, and to assist other departments in systems selection,
implementation, and operation
1. Completed fiber optic connectivity between remote Parks facilities and Texas Star.
2. Began design and implementation of a protected, dedicated network for processing credit card transactions.
3. Began design and implementation of LaserFiche document imaging in the Finance department.
4. Deployed multiple replacement servers and other hardware.
5. Began network redesign for sensitive information segmentation and security.
1. Move city server hardware to a virtual environment.
2. Centralize backup systems.
3. Implement redundancy and fail-over systems for critical applications.
Technology within the city is trending toward virtualization of hardware and applications and is a short-term goal for
the Information Services division. This will allow for better management of systems and the ability to dedicate less
funding to individual systems for each department.
Support Services Information Services 101.5016.519
142
Department:Division/Activity: Account Number:
Administrative Services Information Services 101-5016-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $142,134 $145,751 $145,751 $144,469
Operations $151,973 $185,886 $185,886 $198,902
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $294,107 $331,637 $331,637 $343,371
PERSONNEL:
Full Time 1.00 1.00 1.00 1.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Mini computers 1 1 1
Displays 1 1 1
Printers 2 2 2
PC CPU's 483 497
PC Printers/lan Printer 168 168 168
PC Work Group Hubs 40 40 40
LAN Servers 32 32 32
444
Output/Workload
PC Hardware Fixes 233 245 267
SW Installations 1,100 1,150 1,195
SW Trouble Shoots 475 475 480
RPG Program Fixes 65 65 65
Queries 200 200 200
Efficiency Measures/Impact
M&O Budget per Capita $5.71 $6.41 $6.38
M&O Budget % of City Budget 0.91% 0.98% 0.96%
Effectiveness Measures/Outcomes
# of Hardware fixes per tech 58 61 65
# of software installations per tech 275 288 300
# of trouble shoots per tech 119 119 119
# of RPG program fixes per tech 16 16 16
# of FT techs (all funds combined)
143
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Finance Building
201 North Ector Drive
Euless, TX 76039
Monday through Friday
8:00 A.M. to 5:00 P.M.
The mission of the Human Resources Department is to work in partnership with managers and their teams, with
individual employees and with other groups to provide programs and services that align with the goals of the City
and enrich the work environment. Programs and services administered by the Human Resources Department
include recruitment, hiring, orientation, compensation, benefit administration, safety and risk management and
communications.
• The Human Resources Department must ensure compliance with mandates established by the City of Euless,
State of Texas, and United States Government.
• Completed update and revision of Civil Service Plan.
• Continued updating policies and procedures.
• Continued updating job descriptions.
• Created many new or improved communication materials.
• 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.
• Continue with the update and revision of personnel policies and procedures.
• Continue with the update and revision of all job descriptions
• Enhance training programs.
• Streamline and automate processes where possible to increase efficiencies
Local economic conditions, implementation of the next phase of PPACA requirements, and rising healthcare costs
remain an ongoing challenge.
Administrative Services Human Resources 101-5019-519
144
DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #:
Administrative Services Human Resources 101-5019-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $296,079 $319,699 $319,699 $341,117
Operations $44,675 $61,655 $61,655 $67,315
Capital $0 $0 $0 $0
TOTAL $340,754 $381,354 $381,354 $408,432
PERSONNEL:
Full Time 3.50 3.50 3.50 3.50
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Total Number Full-time City Employees 370 370 371
Total Number of Active Employees 530 530 606
Number of Full-Time Employees Hired 25 25 37
Number of Part-Time Employees Hired 80 80 162
Number of Employees Terminated/Retired 90 90 112
Part-Time to Full-Time Transfers 3 3 2
Output/Workload
Number of Applications Processed 1,500 1,500 2,583
Number of Positions Posted 30 30 48
Efficiency Measures/Impact
M&O Budget per Capita $6.62 $7.37 $7.59
M&O Budget % of City Budget 1.05%1.13%$0.01
Average Applications Per Position Posted 71 71 54
Effectiveness Measures/Outcomes
Turnover Rate 3.00%3.00%5.60%
145
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Fleet & Facility Service Center
1314 Royal Parkway
Euless, Texas 76040
Service Center Hours: Monday - Friday 7:00am - 5:00pm
Personnel are on call 24 hours a day, seven days a
week.
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.
To ensure that all facilities are run in the most energy efficient manner possible, and to continue to search for new
methods to maintain that commitment.
To maintain all construction and repair documents for city facilities, and building projects per the State of Texas
Library Records Retention Schedule.
> Reorganization of both Fleet & Facility Operations allowed for the creation of a Fleet & Facility Supervisor.
> Hiring of a Fleet & Facility Operations secretary helped speed office operations, and enhance professionalism.
> Implementation of Ipad handheld devices for facility field staff. This allows for them to access the work order
system, and emails in the field. Thus eliminating the need for costly trips back and forth to the shop to check, and
update work orders.
> Continued the successful bi-monthly facility inspection program with directors involvement.
> Implementation of ADA/TAS recommendations for city facilities.
> Convert part-time facility technician to full-time status.
> Convert part-time fleet & facility secretary to full-time status.
> 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.
> Continued replacement of older none efficient HVAC systems.
> Complete inspection, assessment, and maintenance program plan for roof systems.
> Establish a depreciation type program to help fund both HVAC system replacements, and roof replacements.
> Roof systems on various city buildings will begin to reach the end of their life cycles. Replacements will need to
be budgeted in upcoming years.
Fleet & Facility Operations Facility Maintenance 101-5037-519
146
Department:Division/Activity: Account Number:
Fleet and Facility Operations Facility Maintenance 101-5037-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $256,799 $216,686 $216,686 $215,165
Operations $519,625 $656,471 $656,471 $678,471
Capital $0 $0 $0 $0
Transfers $13,308 $12,658 $12,658 $13,574
TOTAL $789,732 $885,815 $885,815 $907,210
PERSONNEL:
Full Time 3.00 3.00 3.00 3.00
Part Time 1.00 1.00 1.00 1.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
# of facilities maintained 63 64 64
Tons of Refrigeration installed 300 305 305
Square Footage of Facilities maintained 480,000 453,000 453,000
Output/Workload
Special Projects 8 12 12
Work Orders Processed 2,400 1,783 2,200
After Hours Services 25 48 25
Efficiency Measures/Impact
M&O Budget per Capita $15.33 $17.12 $16.87
M&O Budget % of City Budget 2.44% 2.62% 2.54%
Effectiveness Measures/Outcomes
Work Orders Processed per FTE 686 509 629
Special Projects per FTE 2 3 3
% of Work orders processed within 3 day 90% 92%
# of facilities per FTE 18 18 18
Refrigeration per FTE 86 87 87
Square Footage maintained per FTE 137,143 129,429 129,429
147
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Library
201 N. Ector Drive
Euless, TX 76039
Monday, Tuesday, Thursday 10:00 A.M. - 9:00 P.M.
Wednesday 10:00 A.M. - 6:00 P.M.
Friday, Saturday 10:00 A.M. - 5:00 P.M.
Sunday 1:00 P.M. - 5:00 P.M.
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.
• Successfully launched new digital products: e-books, digital magazines, and children's e-books.
• Began using social media to market and promote library events and services.
• Increased the library's presence at city-wide events such as Arbor Daze.
• Increased community outreach to schools and other organizations.
• Offered new after-school programs for children and teens.
• Increase the number of educational and cultural special events and programs.
• Provide additional methods for patrons to conveniently access library information and resources, such as an app
for mobile devices.
• Continue to expand outreach into the community by working with other city departments, schools, and other
community organizations to promote library services.
The library's role in the community is evolving. Our book collection remains vibrant and strong, but we are also
seeing demand grow for digital products, study and collaborative space, and a need to address technology lWe
have new and exciting opportunities to serve the educational, cultural, and informational needs of our community.
iteracy.
Administrative Services Library 101-5054-519
148
Department:Division/Activity: Account Number:
Administrative Services Library 101-5054-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $607,487 $620,159 $620,159 $646,658
Operations $40,472 $53,600 $53,600 $62,608
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $647,959 $673,759 $673,759 $709,266
PERSONNEL:
Full Time 9.00 9.00 9.00 9.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Registered Borrowers 38,000 37,000 36,500
Current Holdings 111,312 107,000 103,500
Total Library Visitations 250,000 238,000 230,000
ESL Students Enrolled 305 320 320
Summer Reading Club Participants 1,500 1,400 1,400
Population Served 51,500 51,750 53,780
Output/Workload
Items Circulated 557,069 558,000 545,000
Items Added 16,061 16,000 15,000
Items Withdrawn 15,426 16,000 17,000
Efficiency Measures/Impact
M&O budget per capita $12.58 $13.02 $13.19
M&O budget % of city budget 2.00% 1.99% 1.99%
Annual Circ Per Capita 10.82 10.78 10.53
Annual Circ Per Registered Borrower 14.66 15.08 14.93
Current Holdings Per Capita 2.16 2.07 2.00
Current Per Registered Borrower 2.93 2.89 2.84
Effectiveness Measures/Outcomes
Annual Library Visits Per Capita 4.85 4.60 4.44
Annual Library Visits Per Registered Borrower 6.58 6.43 6.30
# of borrowers per FTE 4,222 4,111 4,056
# of holdings per FTE 12,368 11,889 11,500
% of Population who are Registered Borrower 74% 71% 58%
149
150
DEVELOPMENT
Planning
47%
Inspections
53%
Development
2%
General
Fund
Director of Planning &
Economic Development
Planning
Land Development
Planning & Zoning
Inspection Services
Building Inspections
Building Permits
151
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Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Development and Engineering Building
201 North Ector Drive
Euless, TX 76039
Monday - Friday
8:00 A.M. - 5:00 P.M.
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.
• Facilitate 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 related to political signs, Glade Parks and Riverwalk
Planned Development Ordinances, Glade Parks Preliminary Plat and various Site Plans.
• Facilitated various projects within the Glade Parks and Riverwalk Planned Developments.
• Worked with 26 business/property owners impacted by the Airport Freeway Segment 2E.
• Developed a redevelopment strategy for business/property owners impacted by the Airport Freeway Segment 2E.
• 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 Euless Point Initiative.
• Effectively coordinate and administer programs/projects associated with redevelopment efforts throughout the
City, with specific emphasis on the Tarrant County CDBG and Home Programs.
• Complete Main Street Overlay Study.
• Continue digital scanning of file documents into laserfiche.
• Construction activity will continue/begin in residential subdivisions including: Camden Park, Cannon Gardens, the
Dominion at Bear Creek, Gateway Court, Glade Parks (K HOV), Running Bear, Trinity Court, Silver Crest Addition,
and The Preserve at Bear Creek (Urban Lofts).
• Construction activity will continue/begin with several commercial developments including: Dave & Busters
(Glade Parks); restaurants displaced by Airport Freeway Segment 2W.
• The improved economy has created the most favorable development climate in over a decade. If projects were
Development Planning 101-6032-540
to become a reality, several hundreds of thousands of square feet of commercial/retail space could 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.
152
Department:Division/Activity: Account Number:
Development Planning 101-6032-540
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $235,303 $258,689 $258,689 $270,305
Operations $11,274 $19,927 $19,927 $21,427
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $246,577 $278,616 $278,616 $291,732
PERSONNEL:
Full Time 2.00 2.50 2.50 2.50
Part Time 0.00 0.00 0.00 1.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Zoning Change Applications 2 1 2
Planned Developments 2 5 4
Site Plan Applications 10 10 10
Preliminary Plat Applications 4 5 5
Final Plat Applications 4 5 5
Replat Applications 2 3 2
Specific use Permit Applications 20 20 14
Variance Requests 2 2 1
Special City Council/P&Z Request 2 10 5
Output/Workload
Pre-Development Conferences 200 200 200
Planning & Zoning Commission Items 45 45 45
Council Related Items 40 40 40
Ordinance Review and Revisions 4 4 4
Special Reports and Studies 4 4 4
Efficiency Measures/Impact
M&O Budget per Capita $4.79 $5.38 $5.42
M&O Budget % of City Budget 0.76%0.82%0.82%
# of Applications processed per FTE 22.00 19.60 12.00
Effectiveness Measures/Outcomes
153
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Development and Engineering Building
201 N. Ector Drive
Euless, TX 76039
Monday through Friday
8:00 AM to 5:00 PM
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.
• Streamlined the Certificate of Occupancy process and tracking with Access Euless.
• Streamlined and consolidated record keeping system and files.
• Improved communications between Fire Marshal’s Office, Code Services, and this department.
• Improved scheduling of inspections through updates in HTE.
• Formalized plan review comments into a uniform distribution form.
• Initiated tracking of plans for review in Access Euless.
• Initiated the collection of plans review fees at time of submittal as per ordinance.
• Started process of emailing permits to reduce contractor inconvenience.
• 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 need for inspection staff.
• Provide additional on-line services, applications and information.
• Online payment for permits and registrations.
• Continue scanning of certificates of occupancy into laserfische.
• Start scanning of current plans, archive into laserfische.
There are 385 new single-family residential lots platted, which will increase our workload dramatically. Additionally,
an increase in plans review, permitting and inspections are anticipated with Glade Parks commercial construction.
Therefore, the average workload throughout the department will increase.
Development Inspection Services 101-6034-540
154
Department:Division/Activity: Account Number:
Development Inspection Services 101-6034-540
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $296,313 $310,243 $310,243 $302,651
Operations $10,047 $14,420 $14,420 $15,675
Capital $0 $0 $0 $0
Transfers $6,928 $7,462 $7,462 $9,033
TOTAL $313,288 $332,125 $332,125 $327,359
PERSONNEL:
Full Time 4.00 4.00 4.00 4.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Output/Workload
Residential- New/Attached 42 48 144
Residential- Remodel 161 140 138
Residential-Swimming Pools 16 5 18
Commercial- New 16 15 16
Commercial/Multifamily Remodel 98 30 152
Misc. Permits 1,181 1,100 1,780
Certificates of Occupancy 56 100 144
Inspections 2,660 3,000 7,396
Efficiency Measures/Impact
M&O Budget per Capita $6.08 $6.42 $6.09
M&O Budget % of City Budget 0.97%0.98%0.92%
# of Inspections per Inspector 665 750 1,849
# of Service Requests per Inspector 328 328 N/A
Effectiveness Measures/Outcomes
Value of New Residential $7,000,000 $15,600,000 $46,800,000
Value of New Commercial Development $36,000,000 $22,500,000 $32,500,000
% of NOV per Inspection 17.11%15.17%N/A
Average $ of new residential $166,667 $325,000 $325,000
Average $ of new commercial $2,250,000 $1,500,000 $2,031,250
155
156
PARKS & COMMUNITY SERVICES
Admin
3%
Parks
54%
Pools
6%
Recreation
27%
Senior Center
10%
PACS
6%
General
Fund
*Community Services also manages other funds which include: The Texas Star Sports Complex, Arbor Daze and Recreation Classes.
Director of Parks &
Community Services*
Administration
Recreation Parks
Aquatics
Recreational Activities
Historical
Youth, Pre-School and Senior
Programs
Arbor Daze
Texas Star Concert Series
Special Events
Maintenance of City Parks / Medians
/ Right-of-Ways
Develop & Improve City Parks
Beautification and Historical
Maintenance of Pools
Operation of 2 neighborhood pools,
outdoor aquatic park & indoor pool
Aquatic Programming
Athletic Field Maintenance
Athletics
Softball World
Parks at Texas Star
Athletic Programming
Tree Maintenance and Preservation
157
Department:Division/Activity:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
PACS Building, 1314 B Royal Parkway
Euless Family Life Center, 300 W. Midway Drive
Simmons Center, 508 Simmons Drive
Monday - Friday, 8 a.m. - 5 p.m.
Monday - Thursday, 5:30 a.m. - 9 p.m.; Friday, 5:30 a.m.
-8 p.m.; Saturday, 8 a.m. - 6 p.m.; Sunday, 1 - 6 p.m.
Available for rent, 9 a.m. - 9 p.m.
To provide and encourage a positive lifestyle that promotes a healthy atmosphere and the overall well-being of the
community through exemplary fitness and recreational programs.
Developed a new Dance program at the Recreation Center.
Began mailing the Playbook to Euless residents.
Increased usage of the departments Facebook page for communication.
To develop an internal and external communications plan for employees and customers to ensure information
distributed is useful, on-time and effective.
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.
The unknown policy revisions in regards to the Affordable Healthcare act and 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.
Parks & Community Services Recreation
Account Number:
101-7051-550
158
Department:Division/Activity: Account Number:
Parks and Community Services Recreation 101-7051-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $586,056 $566,205 $566,205 $602,815
Operations $12,331 $37,826 $37,826 $37,826
Capital $0 $0 $0 $0
Transfers $14,710 $17,415 $17,415 $15,833
TOTAL $613,097 $621,446 $621,446 $656,474
PERSONNEL:
Full Time 7.25 6.50 6.50 6.50
Part Time 6.00 6.00 6.00 6.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Number of Memberships Sold 5,137 5,200 5,200
# of Special Events 10 20 20
Output/Workload
Racquetball Players 3,804 3,500 5,200
Track Users 15,835 15,500 15,000
Fitness Center Users 63,283 65,000 63,000
Web Registrations 400 450 450
Stars over Euless 1 1 1
Halloween Event 1 1 1
Volunteer Hours 2,000 2,000 2,000
Staff hours 900 900 900
Efficiency Measures/Impact
M&O Budget per Capita $11.90 $12.01 $12.21
M&O Budget % of City Budget 1.90%1.84%1.84%
# of Staff Hours per event 90 75
# of Volunteer Hours per event 200 167
Effectiveness Measures/Outcomes
Midway Recreation Center Attendance 150,000 145,000 145,000
Ruth Millican Center Attendance 0 0 0
Senior Center Attendance 33,410 35,000 35,000
Gymnasium Attendance 57,397 58,000 58,000
Recreation Classes 9,814 10,000 10,000
Average Number of Events per month 0.83 1.50 1.50
159
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
1997-C South Pipeline Road, Euless 76040
Monday-Friday 7:00am - 3:30pm with some Saturday
and Sunday work to clean parks, athletic field
preparation, and flexible (earlier) hours during summer
months for water truck operations
• 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.
• Grown and planted over 40,000 seasonal plants, shrubs, and perennial plants for city wide landscaping.
• Installed and upgraded irrigation equipment at Midway, PATS, and Police & Courts Facility.
• Continue to improve irrigation technology to reduce water usage for parks and City facilities.
• Develop park redevelopment and enhancement program that is identified by the Parks Master Plan.
• Parks are aging and assessments need to be made to determine parks usage to provide the best experience.
• Landscapes continue to require more maintenance and materials to maintain standards.
Parks and Community Services Parks 101-1052-550
160
Department:Division/Activity: Account Number:
Parks and Community Services Parks 101-7052-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $952,510 $895,836 $895,836 $858,902
Operations $257,584 $327,482 $327,482 $359,482
Capital $0 $0 $0 $0
Transfers $79,011 $85,046 $85,046 $82,885
TOTAL $1,289,105 $1,308,364 $1,308,364 $1,301,269
PERSONNEL:
Full Time 13.50 12.00 12.00 11.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Athletic Fields 27 27 27
Pavilions 5 6 6
Gazebos 2 3 3
Jogging Trails 6 6 6
Total Park Acreage 345 345 345
Output/Workload
Amenities Maintenance Hours 4,165 3,200 3,225
Ballfield Maintenance Hours 4,498 4,400 4,400
Horticulture Hours 3,173 3,200 3,225
Irrigation Hours 1,246 1,200 1,100
Greenhouse Propagation Hours 1,182 1,600 1,400
Clerical Dispatch Hours 2,209 2,300 2,250
Trail Maintenance Hours 128 155 155
Hours Worked Mowing Facilities 5,648 5,000 4,800
Trash Maintenance Hours 2,996 3,000 3,000
Efficiency Measures/Impact
M&O Budget per Capita $25.03 $25.28 $24.20
M&O Budget % of City Budget 3.99%3.86%3.64%
Acres per FTE 26 29 31
Total Maintenance Hours per FTE 1,942 1,850 1,884
Effectiveness Measures/Outcomes
Maintenance Hours per Ballfield 136 111 136
Maintenance Hours per Trail 26 26 25
Maintenance Hours per total Acreage 10 9 9
161
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Euless Family Life Aquatics Center, 300 W. Midway Dr.
South Euless Pool, 605 S. Main Street
Splash Island, 600 S. Main Street
Wilshire Pool, 201 Sierra Drive
Monday-Saturday, 10a.m.-8p.m.; Sunday, Noon-7p.m.
M\W\F, 1-8p.m.; T\Th, 1-5p.m.; S, 1-6p.m.; Su, 2-6p.m.
M-Sa, 9a.m. - 9p.m.; Sun, Noon-6p.m.
Mon-Fri, 1-5p.m.;Sat, 1-6p.m.; Su, 2-6p.m.
To provide and promote recreation and leisure opportunities that enhance the quality of life of the community.
To provide a safe, wholesome aquatic experience for citizens.
To provide programs for all ages and skill levels.
To provide a safe and sanitary environment by hiring and properly training aquatic staff to be prepared and
professional.
Made improvements to the first year of operating the new outdoor pool.
Successfully opened and operated the new Indoor Pool.
Developed a new aquatic program for swimming lessons and water aerobics and operated with City staff for the
citizens of Euless.
Provided applicable in-service training for swimming pool staff.
To evaluate and make improvements to the first year of operating the new indoor pool.
To become more efficient in Pool Operations.
To provide a safe and enjoyable experience at all aquatic facilities.
The policy revisions in regards to the Affordable Healthcare act and part-time/seasonal employee hours.
Age of the two existing older pools.
Parks & Community Services Aquatics 101-7053-550
162
Department:Division/Activity: Account Number:
Parks and Community Services Aquatics 101-7053-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $97,091 $0 $0 $0
Operations $120,835 $132,500 $132,500 $132,500
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $217,926 $132,500 $132,500 $132,500
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time *22.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Day Open 96 95 95
Swimming Pools 3 4 4
Splash Pad 1 1 1
Output/Workload
Guard Hours 34,943 55,000 55,000
Aquatic Maintenance Hours 2,080 2,080 2,080
Efficiency Measures/Impact
M&O Budget per Capita $4.23 $2.56 $2.46
M&O Budget % of City Budget 0.67%0.39%0.37%
Avg. Attendance per Day 496 509 509
# of attendees per FTE 4,329 4,409
Effectiveness Measures/Outcomes
Aquatic Park Attendance 43,706 45,000 45,000
South Euless Attendance 2,452 2,200 2,200
Wilshire Attendance 1,459 1,200 1,200
Pool Rentals 149 160 160
Natatorium Attendance 8,000 12,000
*Part-time staff funding was shared in the EDC fund for FY2012-13 and funded in EDC for FY2013-14
and FY 2014-15.
163
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Euless Family Life Senior Center, 300 W. Midway Drive
Monday - Wednesday and Friday, 6:30 a.m. - 4 p.m.
Thursday, 6:30 a.m. - 9 p.m.
To promote a friendly environment for seniors to participate in programs that stimulates their minds, strengthens
their bodies and enables them to contribute to the betterment of the Euless community.
Successfully worked with Aquatics to provide Senior opportunities in the Indoor Pool.
Developed a daily Senior lunch program for Seniors, offered in-house with existing staff.
Added 2 interactive Cyber Cycles and a treadmill replacement.
Added a security camera system to the building for safety.
Continue to communicate with patrons so we are offering programs and activities of interest.
Increased participation has placed additional stress on the facility with regards to cleanliness. Additional effort is
being required by staff to keep the facility clean.
The policy revisions in regards to the Affordable Healthcare act and part-time/seasonal employee hours.
Parks & Community Services Senior Center 101-7057-550
164
Department:Division/Activity: Account Number:
Parks and Community Services Senior Center 101-7057-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $170,680 $176,317 $176,317 $181,109
Operations $22,855 $50,772 $50,772 $51,038
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $193,535 $227,089 $227,089 $232,147
PERSONNEL:
Full Time 2.00 2.00 2.00 2.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Output/Workload
Senior Luncheon 12 12 30
Efficiency Measures/Impact
M&O Budget per Capita $3.76 $4.39 $4.32
M&O Budget % of City Budget 0.60%0.67%0.65%
Effectiveness Measures/Outcomes
Senior Center Attendance 33,410 35,000 35,000
165
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
PACS Building
1314-B Royal Parkway
Euless, TX 76040
Monday - Friday
8:00 A.M. - 5:00 P.M.
To provide direction, leadership and support to the Parks and Leisure Services Board, Historical Preservation
Committee, Euless Tree Board and the Economic Development Corporation by promoting the benefits of parks and
recreation to the community through programming, planning, preservation and professional staff development.
• Successfully opened and operated an indoor portion of the new aquatics facility.
• Expanded programs offered to citizens in all areas of recreation.
• Identified opportunities to partner with outside agencies or service groups to help expand programs
and facilities.
• To continue to develop programs, classes and events that meet the needs of our citizens.
• To look for unique and creative opportunities to update existing facilities in order to expand our program offerings
and meet the needs of our growing population.
• To offer more training opportunities for the PACS staff so that we can develop a more well-rounded and
professional group of employees and create more opportunities for personal and professional growth.
Maintaining adequate staffing levels with the addition of new programs and facilities that will be necessary, while
delivering the service that is expected; particularly with the limited number of part-time hours that will be allowed for
each employee.
Parks & Community Services Recreation Administration 101-7084-550
166
Department:Division/Activity: Account Number:
Parks and Community Services Recreation Administration 101-7084-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $77,950 $71,135 $71,135 $63,786
Operations $1,894 $4,600 $4,600 $4,600
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $79,844 $75,735 $75,735 $68,386
PERSONNEL:
Full Time 1.00 1.00 1.00 1.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Parks & Leisure Services Board 11 11 11
EDC Meetings 4 2 2
Historical Preservation Committee 11 11 11
Output/Workload
Efficiency Measures/Impact
M&O Budget per Capita $1.55 $1.46 $1.27
M&O Budget % of City Budget 0.25%0.22%0.19%
Effectiveness Measures/Outcomes
167
168
PUBLIC WORKS
Street
Maintenance
73%
Animal
Control
15%
Engineering
5%
Public
Works
5%
General
Fund
Director of Public Works
Administration
Street Maintenance
Preventive Maintenance
Public Works Administration
Animal Control
Animal Adoptions
Calls For Animal Services
Vaccinations
Engineering
Water Distribution System
Wastewater Collection System
Storm Drainage System
Flood Plain Management
Safe and Efficient Streets
169
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Public Works Building
1513 Westpark Way
Euless, TX 76040
24/7 365 days a year
To maintain safe driving conditions and prolong the material life of all City streets through aggressive preventative
maintenance.
The City of Euless street maintenance division performs the following duties: all street repairs; repairs to
sidewalks, curbs and gutters; installation and replacement of all street signs and traffic control signs; right-of-way
maintenance; and various other tasks such as drainage maintenance.
• Completed overlay of 365,654 square feet of asphalt street.
• Completed crack seal of 33,759 linear feet of street.
• Patched 1,296 potholes.
• Replaced 7,197 linear feet of curb and gutter.
• Replaced 16,503 square feet of sidewalk.
• Installed/replaced 1,393 signs.
• Installed 112,442 linear feet of roadway pavement markings, including City facilities.
• Replaced 34,444 square feet of flatwork.
• Use private vendors to supplement City forces.
• Continue to concentrate on deteriorating streets.
• Concentrate on preventative maintenance.
• Implement the 2015 asphalt overlay plan.
• Implement the 2015 ADA plan.
• A large number of streets are reaching the end of their useful life with many requiring extensive curb and gutter
repairs and ADA ramp upgrades.
• Petroleum based products continue to increase in price; one of the main products in asphalt.
• The paver is advanced in age and the replacement expense so contracting out this work is necessary.
Public Works Street Maintenance 101-8033-531
170
Department:Division/Activity: Account Number:
Public Works Street Maintenance 101-8033-531
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $528,938 $547,067 $547,067 $679,932
Operations $212,060 $192,193 $192,193 $223,543
Capital $311,684 $462,500 $462,500 $520,000
Transfers $91,541 $89,964 $89,964 $115,417
TOTAL $1,144,223 $1,291,724 $1,291,724 $1,538,892
PERSONNEL:
Full Time 8.00 8.00 8.00 9.50
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Linear Feet of Curb 182 182
Linear Miles of Sidewalk 2 2
Linear Lane Miles of Street 182 182
Output/Workload
Square Foot of Overlay 540,613 611,431 500,000
Linear Lane Feet Crack Sealed 23,628 62,591 63,000
Pot Holes Patched 425 994 1,000
Lane Miles Streets Swept 1,062 1,140 1,140
Linear Foot/Curb Gutter Replaced 5,236 4,278 4,300
Square Foot Flatwork Replaced 7,176 9,588 10,000
Square Foot Sidewalk Replaced 9,983 17,092 15,000
Miscellaneous Project Hours 3,260 6,772 3,500
Signs Made, Repaired, Replaced 1,124 1,334 1,400
Linear Lane Feet of Street Markings 64,563 33,900 50,000
Linear Feet of Channel Maintenance 6,959 7,878 8,000
Man Hours of Storm Sewer Maintenance 2,022 482 500
Efficiency Measures/Impact
M&O Budget per Capita $22.22 $24.96 $28.61
M&O Budget %of City Budget 3.54%3.82%4.31%
Effectiveness Measures/Outcomes
171
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Animal Control Building
1517 Westpark Way
Euless, Texas 76040
24 hours a day/7 days a week 365 days a year
To provide animal control services for citizens as efficiently and professionally as possible with available resources.
Enforce City ordinances concerning animal control and rabies eradication. Provide protection for citizens and
animals through public education and training in schools and community organizations.
• Participated in GAP sponsored events to encourage pet adoptions.
• Passed Texas State Health Inspection.
• Provided continuing education for animal control officers.
• Continued humane treatment and care of animals in the shelter.
• Encouraged adoption from the shelter through Euless publications and web site.
• Provide continuing education for animal control officers.
• Encourage adoption from the shelter through Euless publications, web site and participation at GAP events.
The shelter has reduced the hours of operation from 60 to 50 hours a week without experiencing a loss of service.
Finding adoption homes for animals.
Dealing with increased wildlife in residential neighborhoods.
GAP volunteers continue to support the shelter by washing, grooming and exercising the animals as well as
cleaning the facility.
Public Works Animal Control 101-8064-531
172
Department:Division/Activity: Account Number:
Public Works Animal Control 101-8064-531
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel*$257,979 $289,591 $289,591 $291,795
Operations $13,277 $30,150 $30,150 $30,150
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $271,256 $319,741 $319,741 $321,945
PERSONNEL:
Full Time 3.00 3.00 3.00 3.00
Part Time 1.00 1.00 1.00 1.00
* Budget FY2014 as corrected.
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Calls for Service 1,982 1,722 1,800
Average Number of Animals
In Shelter 737 582 600
Output/Workload
Animals Picked Up 1,148 872 900
Animals Returned to Owners 45 30 40
Citations Issued 6 2 5
Dead Animals Removed 304 154 250
Adoptions 22 32 40
Euthanized 351 254 250
Efficiency Measures/Impact
M&O Budget per Capita $5.27 $6.18 $5.99
M&O Budget % of City Budget 0.84%0.94%0.90%
# of calls per FTE 566 492 514
# of Animals picked up per FTE 328 249 257
Effectiveness Measures/Outcomes
Animal Bites 52 64 64
% of animals returned to owner 3.92%7.50%
% of animals adopted 1.92%5.00%
% of animals in Shelter 64.20%70.00%
173
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Development and Engineering Building
201 North Ector Drive
Euless, TX 76039
Monday - Friday
8:00 A.M. - 5:00 P.M.
The Engineering Division has the responsibility for design and construction of a safe water distribution system, an
environmentally safe wastewater collection system, an adequate storm drainage system, management of the
floodplains, and a safe and efficient street and thoroughfare network. This includes proper functioning of all traffic
signals, installation of street lights throughout the City, and proper street signs. 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.
• Completed construction of reclaimed water main and pump station along Bear Creek Parkway.
• Completed the construction of the wastewater line replacements for the FY13 wastewater project .
• Completed the design and initiated the construction of the FY14 wastewater line replacement at Denton Dr.
• Completed the design and initiated the construction of the FY14 water line replacement along El Camino Real.
• Completed the construction of the 39th Year CDBG ADA Ramp replacement project.
• Completed the construction on Cullum Dr from SH 10 to E. Huitt Ln and Rio Grande Blvd. to Cheek-Sparger Rd.
• Completed the design and initiated the construction of Brazos Blvd. from Red River to SH 121.
•Completed the design and construction of the TSGC Channel Improvement project along the No. 8 Tee-Box.
•Completed citywide well analysis, and pavement analysis & asset management inventory.
•Completed the design and construction of drainage improvements projects at the TSGC.
• Complete the construction of the FY2014 wastewater line replacement project along Denton Drive .
• Complete the construction of the FY2014 water line replacement project along El Camino Real.
• Complete the construction of Brazos Blvd. from Red River to SH 121.
• Complete the construction of the 40th Year CDBG ADA Ramp replacement project.
• Complete the ADA modifications to the City Hall Complex.
• Initiate the design of the FY2015 wastewater line replacement project along XXX.
• Initiate the design of the FY2015 water line replacement project along S. Pipeline West.
Construction unit bid prices show a slow inflationary trend.
Public Works City Engineer 101-8066-531
174
Department:Division/Activity: Account Number:
Public Works City Engineer 101-8066-531
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $47,082 $79,508 $79,508 $80,371
Operations $0 $5,500 $5,500 $5,500
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $47,082 $85,008 $85,008 $85,871
PERSONNEL:
Full Time 0.50 0.50 0.50 0.50
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Number of Plats/Site Plans Reviewed for DRC 37 35
Number of Engineering Plans Reviewed 19 15
Output/Workload
Reviewed:
Engineering Plans 10
Site Plans 15
Zoning Cases 35
Plats 22
Public Service requests 202
Street Use Permits 64
Street Light Requests 163
Floodplain related inquiries 28
Lf. of sanitary sewer installed/inspected 8,666 lf.
Lf. of water main installed/inspected 7,254 lf.
Sq. yds. of pavement inspected/constructed 39,387 sq. yd.
Lf. of storm sewer 5,934 lf.
Efficiency Measures/Impact
M&O budget per Capita $0.91 $1.64 $1.60
M&O Budget % of City Budget 0.15%0.25%0.24%
# of plan reviews per FTE 74 70
# of Engineering Plans reviewed per FTE 38 30
Effectiveness Measures/Outcomes
175
176
NON-DEPARTMENTAL
Legal
2%
Non Dept.
59%
Betterment
0%Capital
39%
Non-
Departmental
19%
General
Fund
City Manager
Betterment Fund
Citizen contributions
Community beautification
Non-Departmental
Rebates
Citywide Expenditures
Legal Services
Attorney Fees
Municipal Court Legal Services
177
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Not applicable
Management has initiated programs to define the costs in this budget that may not be specifically identifiable to any
operational budget.
The activity is administered by the Finance Department and funds various charges that are not defined or directly
related to any specific department or activity of the City. Examples of costs 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.
• 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 continuation of the energy conservation program, which was implemented to maximize
savings through increased awareness.
• Provided funding for a street lighting program and traffic signal replacement program which will enhance the
safety of the City.
• 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.
In order to recruit and retain a solid workforce, the City will continually review and revise the current employee pay
plan to remain competitive in the current market.
As many industries have seen in the last few years, the cost of maintaining an employee and retiree health plan
has skyrocketed. Therefore, the City continues to look for ways to control costs while maintaining a good quality
health plan for both the current employees and the retirees.
Non-Departmental General Fund 101-9060-590
178
Department:Division/Activity: Account Number:
Non-Departmental General Fund 101-9060-590
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $431,946 $648,763 $648,763 $945,171
Operations $2,973,321 $3,268,162 $3,420,290 $3,673,229
Capital $912,173 $2,076,834 $984,498 $2,237,843
Transfers $241,095 $287,867 $287,867 $241,395
TOTAL $4,558,535 $6,281,626 $5,341,418 $7,097,638
PERSONNEL:
Full Time 0.00 1.00 0.50 0.50
Part Time 0.00 0.00 0.00 0.00
Actual 11-12 Estimated 12-13 Budget 13-14
3,050,289,663
#DIV/0! #DIV/0! #DIV/0!
0.14
*Includes expenses that are not specific to any one department.
Personnel
13%
Operating
52%
Capital
32%
Transfers
3%
General Fund Non-Departmental
2014-15 Budget
179
Department: Division/Activity: Account #:
Non-Departmental Betterment Fund 101-9061-590
Location and Hours of Operation:
201 N. Ector Drive
City Hall
Euless, Texas 76039
Monday-Friday
8:00 a.m. – 5:00 p.m.
Mission/Programs/Services:
The purpose of this department is to provide for community oriented services and facilities supported through the
monthly 50 cent contribution from Euless Citizens.
Funded projects are generally citizens’ request and community interest projects. The department has provided for
the funding of several citizen programs and facilities, including: Lakewood Tennis Court, playground equipment,
Senior Citizen Center remodeling, Wilshire Hike and Bike Trail, Beautification, Del Norte improvements, library
books, and library remodeling. City Council maintains full discretion over all funded projects.
FY2014 Highlights/Accomplishments:
Continued tree education through tree planting and tree distribution; distribution of trees has exceeded well over
150,000 trees since 1990.
Christmas Parade of Lights was unfortunately cancelled due to a sever ice storm.
FY2015 Goals & Objectives:
Enhance Euless’ long-standing tree commitment through a variety of marketing avenues. These avenues will
include Hurst-Euless-Bedford schools, Arbor Daze Event, Tree Recycling Programs.
Organize Christmas Parade of Lights with emphasis on community involvement.
Major Budgetary Issues and Operational Trends:
The funding of tree programs and Christmas Parade Of Lights through voluntary citizen contributions presents a
challenge with the current state of the economy.
180
Department:Division/Activity: Account Number:
Non-Departmental Betterment Fund 101-9061-590
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $0 $0 $0 $0
Operations $16,225 $22,000 $22,000 $29,000
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $16,225 $22,000 $22,000 $29,000
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
Actual 11-12 Estimated 12-13 Budget 13-14
3,050,289,663
#DIV/0! #DIV/0! #DIV/0!
0.00
The Betterment fund is supported by voluntary contributions from Euless Citizens via the water department. The
contributions are used to beautify or otherwise improve the City of Euless. According to the utility billing receipts
approximately 21% of all accounts make voluntary contributions.
Senior Citizens
4%Lakewood / Del Norte
1%Midway Park / Rec.
Bldg.
17%
Beautification
7%
Signal Midway
8%
Library Remodel
5%
Boards / Commissions
6%Lib. Bks. / Video / Asst.
9%
1 + 1 = 2 Program
12%
Playground Equip.
10%
Miscellaneous
17%
Fuller House Remodel
4%
Betterment Fund
181
Department:Division/Activity: Account Number:
Non-Departmental Legal Service 101-9021-590
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $0 $0
Operations $104,642 $105,000 $105,000 $130,000
Capital $0 $0
Transfers $0 $0
TOTAL $104,642 $105,000 $105,000 $130,000
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
Actual 11-12 Estimated 12-13 Budget 13-14
3,050,289,663
#DIV/0! #DIV/0! #DIV/0!
0.00
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
$110,000
$120,000
$130,000
$140,000
$150,000
$160,000
$170,000
$180,000
FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14
Est.
FY15
Budget$127,714 $102,151 $110,892 $128,710 $127,192 $116,203 $104,393 $171,955$104,642 $105,000 $130,000 Dollars SpentLegal Services
General Fund
182
ENTERPRISE FUNDS
Building on a Strong Foundation
183
184
$ 6,419,176 $ 7,095,417 $ 6,090,854 $ 6,090,854 $ 5,834,977
REVENUES
Property Tax $ - $ - $ - $ - $ -
Gross Receipts Tax $ - $ - $ - $ - $ -
General Sales Tax $ - $ - $ - $ - $ -
Selective Sales Tax $ - $ - $ - $ - $ -
Fines/Fees/Penalties $ 276,748 $ 251,511 $ 269,000 $ 257,132 $ 257,200
License & Permits $ - $ - $ - $ - $ -
Interest Income $ 28,142 $ 16,589 $ 31,390 $ 10,690 $ 12,530
Intergovernmental Revenue $ - $ - $ - $ - $ -
Charges for Service $ 24,518,806 $ 25,269,978 $ 25,989,685 $ 25,079,841 $ 27,477,280
Miscellaneous/Rental Income $ 123,447 $ 307,783 $ 8,944 $ 126,738 $ 21,645
Other Financing Sources $ 15,746 $ 50,597 $ 1,000 $ 5,785 $ 1,000
Revenues before Transfers 24,962,889$ 25,896,459$ 26,300,019$ 25,480,186$ 27,769,655$
Transfer from other Funds $ 1,810,276 $ 1,487,131 $ 2,241,364 $ 2,562,875 $ 1,765,831
TOTAL REVENUES 26,773,165$ 27,383,590$ 28,541,383$ 28,043,061$ 29,535,486$
TOTAL RESOURCES 33,192,341$ 34,479,007$ 34,632,237$ 34,133,915$ 35,370,463$
EXPENDITURES
Personal Services $ 6,928,443 $ 7,286,945 $ 7,365,476 $ 7,282,091 $ 7,802,729
Professional/Technical Services $ 2,023,843 $ 2,121,106 $ 2,011,671 $ 2,053,766 $ 2,133,226
Contractual Services $ 34,331 $ 17,824 $ 16,470 $ 23,980 $ 16,470
Utilities $ 9,602,380 $ 9,979,864 $ 11,578,310 $ 11,086,916 $ 11,656,173
Maintenance $ 475,516 $ 457,533 $ 589,481 $ 621,705 $ 675,981
Other Services/Contingencies $ 202,657 $ 161,137 $ 143,700 $ 91,927 $ 167,700
Insurance $ 32,016 $ 35,383 $ 41,900 $ 40,239 $ 40,400
General & Administrative $ 102,967 $ 192,276 $ 105,714 $ 114,206 $ 120,002
Rebates/Incentives $ - $ - $ - $ - $ -
Supplies $ 1,876,256 $ 1,986,819 $ 1,779,250 $ 1,776,920 $ 2,020,694
Capital Purchases (Equipment) $ 277,429 $ 218,465 $ 711,492 $ 469,418 $ 815,485
Debt Service/Bank Charges $ 4,616 $ (112) $ 4,000 $ 4,000 $ 4,000
Expenditures before Transfers $ 21,560,454 $ 22,457,239 $ 24,347,464 $ 23,565,168 $ 25,452,860
Transfers to Other Funds $ 4,536,470 $ 5,930,913 $ 4,755,670 $ 4,733,770 $ 5,112,123
TOTAL EXPENDITURES $ 26,096,924 $ 28,388,153 $ 29,103,134 $ 28,298,938 $ 30,564,983
ENDING FUND BALANCE 7,095,417$ 6,090,854$ 5,529,103$ 5,834,977$ 4,805,480$
ENTERPRISE FUND SUMMARY ACTUAL
FY2012-13
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.
PROJECTED
FY2014-15
ESTIMATED
FY2013-14
BUDGET
FY2013-14
ACTUAL
FY2011-12
BEGINNING FUND BALANCE
185
186
WATER / ADMINISTRATIVE SERVICES
Water
Department
91%
Recycling
9%
Water
Department
3%
W&S Fund
Director of Finance
Delinquent Collections
Customer Service
Water Office
Utility Billing
Solid Waste / Recycling
Director of Administrative
Services
187
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
201 N Ector Dr, Finance Bldg
Euless, TX 76039
Monday through Friday
8:00 a.m. to 5:00 p.m.
To provide all customers the best service possible for prompt administration of their utility accounts. Our duties will
be performed in a way that will protect the assets of the City and its citizens. We will constantly seek ways to raise
the level and quality of customer service provided through continuous monitoring and training.
The services we provide 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 Dept and Public Works Dept, posting and depositing customer payments, processing
delinquent accounts, receipting and posting financial activity for other City departments.
The enhancements to our online bill paying process was a huge success. In 2013, 17% of our total payments
were made online; the trend-to-date for 2014, will put us at over 21%. For the first time in 10 years, this payment
source will equal and probably exceed our walk-in payments and come very close to our mail-in payments.
Our updated recycling effort required that a totally new billing format be established. The first statements (April,
2013) were generated successfully with no glitch. Currently, 17% of our citizens have requested Carts or Bins and
recyclable collections have increased.
This department's number one goal is to focus on quality Customer Service by networking with other cities and
finding ways to better serve our customers, both externally and internally. We will take advantage of available
training through SunGard for our computer skills and will find ways to sharpen our proficiency in customer service.
We will look for ways to better communicate with our citizens regarding water provision and how their use and
conservation can positively impact the future.
Electronic transfer of daily deposits would expedite the deposit process. The availability of monies would be
almost immediate, and notification of returned items would be faster. Storage time is minimal.
The ability to run reports on call volume would greatly assist in better staff assignment in order to prevent calls
rolling over to other departments.
-Outsource bills to offset rising cost of mailer maintenance and postage rates/regulations.
-As we strive to meet citizen demands for convenience features such as online payment options and IVR system,
we must look at ways to recover City expenses (credit card fees) and lost revenue (2013 Hang Tag/Reconnect
fees collected were $219k).
-Conservation requirements demand that customers reduce their water consumption which means less revenue.
-Extremely old meters/transponders must be replaced in order to obtain accurate consumption numbers.
Finance Utility Billing 501-2070-515
188
Department:Division/Activity: Account Number:
Finance Department Utility Billing 501-2070-515
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $319,413 $333,777 $332,126 $349,041
Operations $152,955 $93,025 $93,025 $93,025
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $472,368 $426,802 $425,151 $442,066
PERSONNEL:
Full Time 5.00 5.00 5.00 5.00
Part Time 1.00 1.00 1.00 1.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Service Calls 11,605 12,000 12,500
Monthly Average Water Accounts 13,530 14,000 14,000
Monthly Average Wastewater Accounts 12,980 13,000 13,200
Monthly Average of Sanitation Accounts 12,149 13,250 12,500
Output/Workload
New Accounts 1,721 1,700 1,750
Transfers 64 45 60
Billing Cycles 48 48 48
Billed Water & Sewer $17,497,607 $18,000,000 18,500,000
Billed Drainage $698,611 $700,000 700,500
Billed Recycling $300,264 $325,000 350,000
Gallons Billed-Water 2,337,687,000 2,500,000,000 2,500,000,000
Gallons Billed-Wastewater 1,559,839,819 1,750,000,000 1,675,000,000
Number of Hang Tags 9,094 9,750 10,000
Number of Service Cutoffs 1,448 1,475 1,550
Efficiency Measures/Impact
M&O Budget per Capita $9.17 $8.22 $8.22
Delinquent Cut-off per Water Customer 10.70%10.54%
Delinquent Cut-off per Tag Hung 15.92%15.13%
Effectiveness Measures/Outcomes
189
Department: Division/Activity: Account #:
Administrative Services Recycling 501-5039-519
Location and Hours of Operation:
201 N. Ector Drive
City Hall
Euless, Texas 76039
Monday-Friday
8:00 a.m. – 5:00 p.m.
Mission/Programs/Services:
To serve as a link between the City and its citizens as the educational and promotional representative for the
Euless recycling program.
Work to increase single-family and multi-family residential participation in City-wide recycling programs.
Work with the solid waste and recycling contractors to ensure all obligations of recycling contracts are
fulfilled.
FY2013 Highlights/Accomplishments:
Coordinated with City staff, concerned citizens, and CWD to help distribute complimentary blue bags and
promotional materials to Euless residents at the Water Office; Euless Library; Household Hazardous
Material Collection events; Arbor Daze, and other Parks & Community Services’ events.
Conducted two City-wide hazardous household/electronic waste collections.
FY2014 Goals & Objectives:
Work with contractors and City staff to increase participation and facilitate the collection of recyclable
materials throughout the City.
Major Budgetary Issues and Operational Trends:
Allied Waste Services and Community Waste Disposal each contributes $8,000 to offset costs of
household hazardous waste collection events; and $2,000 for educational materials.
190
Department:Division/Activity: Account Number:
Administrative Services Recycling 501-5039-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $3,039 $0 $0 $0
Operations $64,859 $41,300 $41,300 $41,300
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $67,898 $41,300 $41,300 $41,300
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Output/Workload
Blue Bags Distributed to Residents 3,000 3,000 3,000
Single Family Recycling Brochures Mailed 12 12 12
Multi Family Recycling Brochures Distributed 100 100 100
Efficiency Measures/Impact
M&O Budget per Capita $1.32 $0.80 $0.77
Effectiveness Measures/Outcomes
Mobile Hazmat Event Participants 212 240 240
Solid Wastes Landfilled 18,000 17,775 17,775
Curbside Recyclable 1,100 1,125 1,125
Household Hazardous Materials 15 17 17
191
192
PUBLIC WORKS
Production
57%
Wastewater
33%
Meter Reading
1%
Engineering
2%
Distribution
7%
Public
Works
57%
W&S Fund
Director of Public Works
DistributionProduction
Meters, wells, and pumps
Analysis water samples
Wastewater
Repair/maintain water mains
Install hydrants
EngineeringMeter Reading
Wastewater Mains
Repair/maintain manholes
Prevent infiltration
Read/maintain city meters
New/delinquent accounts
Water Consumption
Water system
Wastewater system
Drainage system
Flood Plain management
193
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Development and Engineering Building
201 North Ector Drive
Euless, TX 76039
Monday - Friday
8:00 A.M. - 5:00 P.M.
The Engineering Division has the responsibility for design and construction of a safe water distribution system, an
environmentally safe wastewater collection system, an adequate storm drainage system, management of the
floodplains, and a safe and efficient street and thoroughfare network. This includes proper functioning of all traffic
signals, installation of street lights throughout the City, and proper street signs. 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.
• Completed construction of reclaimed water main and pump station along Bear Creek Parkway.
• Completed the construction of the wastewater line replacements for the FY13 wastewater project .
• Completed design and initiated the construction of the wastewater line replacement at Denton Dr.
• Completed design and initiated the construction of the FY14 water line replacement project at El Camino Real.
• Completed the construction of the 39th Year CDBG ADA Ramp replacement project.
• Completed the construction on Cullum Dr. from SH 10 to E. Huitt Ln. and Rio Grande Blvd. to Cheek-Sparger Rd.
• Completed the design and initiated the construction of Brazos Blvd. from Red River to SH 121.
•Completed the design and construction of the TSGC Channel Improvement project along the No. 8 Tee-Box.
•Completed citywide well analysis, and pavement analysis & asset management inventory.
•Completed the design and construction of drainage improvements projects at the TSGC.
• Complete the construction of the FY2014 wastewater line replacement project along Denton Drive .
• Complete the construction of the FY2014 water line replacement project along El Camino Real.
• Complete the construction on Brazos Blvd. from Red River to SH 121.
• Complete the construction of the 40th Year CDBG ADA Ramp replacement project.
• Complete the ADA modifications to the City Hall Complex.
• Initiate the design of the FY2015 wastewater line replacement project along Crane Drive and Town Creek Drive.
• Initiate the design of the FY2015 water line replacement project along S. Pipeline West.
Construction unit bid prices show a slow inflationary trend.
Public Works City Engineer 501-8066-531
194
Department:Division/Activity: Account Number:
Public Works City Engineer 501-8066-531
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $286,202 $280,139 $255,754 $256,541
Operations $20,288 $36,630 $36,795 $37,860
Capital $0 $0 $0 $0
Transfers $4,256 $4,256 $4,256 $4,256
TOTAL $310,746 $321,025 $296,805 $298,657
PERSONNEL:
Full Time 2.50 2.50 2.50 2.50
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
37 35
Number of Engineering Plans Reviewed 19 15
Output/Workload
Reviewed:
Engineering Plans 10
Site Plans 15
Zoning Cases 35
Plats 22
Public Service requests 202
Street Use Permits 64
Street Light Requests 163
Floodplain related inquiries 28
Linear feet of sanitary sewer installed/inspected 8,666 lf. 8,372
Linear feet of water main installed/inspected 7,254 lf. 10,334
Sq. yds. of pavement inspected/constructed 39,387 sq. yds. 28,597
Linear feet of storm sewer 5,934 lf. 5,596
Efficiency Measures/Impact
M&O budget per Capita $6.03 $5.74 $5.55
# of plan reviews per FTE 15 14
# of Engineering Plans reviewed per FTE 8 6.00
Effectiveness Measures/Outcomes
Number of Plats/Site Plans Reviewed for
Development Services Group
195
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Public Works Building
1513 Westpark Way
Euless, TX 76040
24/7 365 days a year
To provide safe drinking water to all Euless water customers as professionally as possible. Primary functions
include the reading of meters and disinfection of well water production.
• 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.
• Completed study and evaluation of City well production and determine future course of action.
• Produce quality water from well system to supplement TRA water.
• Continue to maintain wells for production.
• Complete and distribute the Consumer Confidence Report
• Implement recommendations obtained by the completed study of the city wells and approval by Mayor & Council.
• Manage the city's reclaimed water system.
• Aging well pipe and casing is beginning to show signs of deterioration.
• Additional funding is needed for future well rehabilitation.
• Addition of the reclaimed water system will require additional resources.
Public Works Water Production 501-8071-531
196
Department:Division/Activity: Account Number:
Public Works Water Production 501-8071-531
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $504,440 $575,917 $554,888 $605,315
Operations $5,728,419 $6,467,103 $5,860,048 $6,232,421
Capital $0 $25,000 $16,000 $25,000
Transfers $180,249 $180,249 $180,249 $173,447
TOTAL $6,413,108 $7,248,269 $6,611,185 $7,036,183
PERSONNEL:
Full Time 4.25 5.25 5.25 5.75
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Gallons of Water Supplied 2,775,000,000 2,154,227,400 2,200,000,000
Output/Workload
Water Samples Taken 806 412 1041
Water Meters Replaced/Set 131 38 53
Transponders Replaced 25 52 75
Gallons Water Produced 600,000,000 388,845,000 400,000,000
Gallons Water Purchased 2,200,000,000 1,765,382,400 1,800,000,000
Gallons Water Supplied 2,775,000,000 2,154,227,400 2,200,000,000
Gallons Water Billed 2,650,000,000 1,895,558,400 2,024,000,000
Efficiency Measures/Impact
M&O Budget per Capita $124.53 $127.75 $130.83
% Water Billings to Water Consumed 20%
Samples Taken per FTE 190 78 181
Transponders Replaced per FTE 6 10 13
Meters Set/Replaced per FTE 31 7 9
Effectiveness Measures/Outcomes
197
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Public Works Building
1513 Westpark Way
Euless, TX 76040
24/7 365 days a year
To maintain all water mains, valves, hydrants and service taps as effectively and efficiently as possible.
To deliver professional and courteous service to all water customers.
To maintain the water distribution system for maximum delivery of water for consumption and fire protection.
• Completed large meter change out list for FY2014.
• Tracked water leaks, hydrant flushes and water main breaks to provide a more accurate estimate of unbilled
water.
• Responded to water emergencies in a timely fashion.
• 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.
• Funding needed to continue replacing deteriorated water lines.
• Funding needed to replace malfunctioning valves and hydrants.
• Continue to consult with Bluebonnet Contractors for line relocation on the NTE Project.
• More service providers are placing their utilities underground creating problems for maintaining existing water
lines.
Public Works Water Distribution 501-8072-531
198
Department:Division/Activity: Account Number:
Public Works Water Distribution 501-8072-531
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $488,264 $523,819 $523,819 $540,763
Operations $286,403 $299,980 $275,071 $339,802
Capital $0 $0 $0 $0
Transfers $8,554 $10,425 $10,425 $10,425
TOTAL $783,221 $834,224 $809,315 $890,990
PERSONNEL:
Full Time 7.25 7.25 7.25 7.25
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Output/Workload
Water Leaks Repaired 183 94 150
Hydrant/Valve Maintenance 265 88 500
Hydrant/Valve Installed 78 18 20
Linear Feet of Water Line Installed 10 4 10
Water Line/Valves Located 157 64 75
Water Taps Made 4 2 5
Efficiency Measures/Impact
M&O Budget per Capita $15.21 $15.64 $16.57
Effectiveness Measures/Outcomes
199
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Public Works Building
1513 Westpark Way
Euless, TX 76040
24/7 365 days a year
To maintain in proper working condition, all wastewater mains and manholes as effectively and efficiently as
possible.
To reduce and prevent inflow and infiltration.
To respond quickly and courteously to all known wastewater problems.
This division is responsible for maintaining wastewater lines, manholes and clean outs as well as working to
prevent inflow and infiltration.
• Decreased City wastewater stoppages.
• Completed the construction of wastewater line replacements E. Huitt Lane, W. Huitt Lane, Slaughter Lane and
Ross Avenue.
• Decrease City wastewater stoppages through maintenance.
• Replacement of wastewater lines along Harwood, Denton, Bell and Dallas.
• Continue funding to replace deteriorated lines.
• Continue to consult with Bluebonnet Contractors for line relocation on the NTE Project.
Public Works Wastewater and Treatment 501-8073-531
200
Department:Division/Activity: Account Number:
Public Works Wastewater and Treatment 501-8073-531
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $533,740 $556,630 $556,630 $575,829
Operations $2,421,455 $3,412,756 $3,414,056 $3,517,117
Capital $0 $0 $0 $0
Transfers $29,782 $29,782 $29,782 $29,782
TOTAL $2,984,977 $3,999,168 $4,000,468 $4,122,728
PERSONNEL:
Full Time 7.00 7.00 7.00 7.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Wastewater Calls: 124 130 105
City Problem 26 30 18
Customer Problem 98 100 87
Output/Workload
Linear Feet Sewer Line Cleaned 644,114 736,264 568,121
Manholes Set, Repaired, Cleaned 85 46 66
Lines Repaired 10 4 5.5
Linear feet Sewer Line Installed/Repaired 57 11 30.5
Efficiency Measures/Impact
M&O Budget per Capita $57.96 $77.30 $76.66
Effectiveness Measures/Outcomes
Man Hours on Misc. Projects 578 665
201
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Public Works Building
1513 Westpark Way
Euless, TX 76040
Monday - Friday
8:00 A.M. - 5:00 P.M.
To accurately and correctly read water customers' water meters in a timely manner to meet billing cycle schedules.
To be courteous and helpful to water customers at all times.
In addition to reading meters, the meter readers change-out meters, perform meter box maintenance and
installations, as well as assist other departments.
Accurately read all meters.
Provide professional and courteous service to all Euless citizens when reading meters or providing repairs.
Ensure accurate reading of meters by properly maintaining meters and transponders.
Maintenance contracts on reading devices.
Software upgrades.
Meter changeout for residential accounts.
Consider transitioning from a drive-by reading system to a fixed base reading system.
Public Works Meter Reading 501-8077-531
202
Department:Division/Activity: Account Number:
Public Works Meter Reading 501-8077-531
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $54,186 $56,940 $56,940 $59,331
Operations $2,883 $2,800 $2,800 $2,800
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $57,069 $59,740 $59,740 $62,131
PERSONNEL:
Full Time 1.00 1.00 1.00 1.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Monthly Average Water Accounts 13,530 13,600
Monthly Average Wastewater Accounts 12,980 13,000
Service Calls 11,605 12,000
Output/Workload
New Meters Set 98 100 200
Water Transponders Changed Out 304 325
Efficiency Measures/Impact
M&O Budget per Capita $1.11 $1.15 $1.16
Effectiveness Measures/Outcomes
203
204
NON-DEPARTMENTAL
Non-Dept.
57%
Capital
9%
GIS
6%
Legal Service
1%Infrastructure
14%
Service Center
13%
Non-Dept.
41%
W&S Fund
City Manager
Legal Services
Attorney fees
Non-Departmental
Funding of Infrastructure
Citywide Expenditures
GIS
Maintain City Maps
Computerized Network for
Funding of Fleet Services & Debt
Graphic Analysis Citywide
205
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
201 N. Ector Drive
Euless, TX 76039
Monday through Friday
8:00 AM to 5:00 PM
To develop and maintain a geographic information database in a manner that will increase the capability, efficiency,
and accuracy of the department. To assist in the short/long range planning efforts of the City by providing easily
understood graphic information through printed and web-based media.
The goal of the department is to support the use of geographic data in other City departments and handle mapping
and analysis requests. This includes updating all geographic data and building and maintaining GIS applications.
Other tasks include keeping abreast of changing technology and implementing as necessary, and coordinating
efforts with regional GIS agencies such as the Tarrant 9-1-1 District and the Tarrant Appraisal District.
1. Continued to maintain and upgrade the maps and software as necessary.
2. Automated more tasks that may be used by Planning or Engineering for map access and production.
3. Utilized new personnel in Engineering to develop and complete several data look-up projects.
4. Enhanced remote viewing capabilities of mobile devices for GIS maps and information.
5. Designed a new web-based digital map book for the Fire Department.
1. Continue to enhance mobile GIS offerings to city field employees.
City departments are using GIS in daily operations and the demand for mobile and remote access to mapping
information is growing at a steady pace. The goal for fiscal year 2015 is to use existing systems and resources to
grow our offering of mapping information to mobile users without increasing funding.
Administrative Services G.I.S.501-5076-519
206
Department:Division/Activity: Account Number:
Information Services G.I.S.501-5076-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $419,461 $434,506 $426,156 $440,523
Operations $56,803 $84,061 $84,061 $84,061
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $476,264 $518,567 $510,217 $524,584
PERSONNEL:
Full Time 4.00 4.00 4.00 4.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Public Notifications 25 25 25
Land Plan 15 15 15
Various Sites 15 15 15
Output/Workload
Zoning 30 30 30
Water, Sewer, Storm Drain Map Books 40 40 40
Land Use 15 15 15
Street Map Books 200 200 200
Digital Map Books 50 50 50
Wall Maps Fire Department 20 20 20
Wall Maps Development Department 10 10 10
Wall Maps Other Departments 55 55 55
Efficiency Measures/Impact
M&O Budget per Capita $9.25 $9.86 $9.75
Effectiveness Measures/Outcomes
207
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Not applicable
Management has initiated programs to define the costs in this budget that may not be specifically identifiable to any
operational budget.
The activity is administered by the Finance Department and funds various charges that are not defined or directly
related to any specific department or activity of the City. Examples of costs here include: electrical, general liability
insurance, 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.
• Provided $1,000,000 to the Capital Projects Fund to maintain water and wastewater infrastructure.
• Provided funding for the continuation of the computer hardware/software replacement program.
• Provided funding for new capital equipment purchases.
• Provide cash flow sufficient to fund an annual capital and infrastructure replacement program.
• Provide funding for computer hardware/software replacement program.
In order to recruit and retain a solid workforce, the City will continually review and revise the current employee pay
plan to remain competitive in the current market.
Non-Departmental Water and Wastewater 501-9060-590
208
Department:Division/Activity: Account Number:
Non-Departmental Water and Wastewater 501-9060-590
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel*$1,254,545 $1,350,234 $1,330,234 $1,848,177
Operations*$1,185,687 $2,251,048 $2,892,798 $2,530,785
Capital*$172,374 $486,654 $253,580 $667,385
Transfers $5,953,852 $3,597,458 $3,575,558 $3,828,118
TOTAL $8,566,458 $7,685,394 $8,052,170 $8,874,465
PERSONNEL:
Full Time 9.50 10.50 10.00 10.00
Part Time 0.00 0.00 0.00 0.00
* Budget FY2014 as corrected.
Actual 11-12
Personnel
21%
Operating
28%
Transfers
43%
Capital
8%
Water & Wastewater Fund
Non-Departmental
2014-15 Budget
209
Department:Division/Activity: Account Number:
Non-Departmental Legal Service 501-9021-590
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $0 $0 $0 $0
Operations $67,934 $75,000 $75,000 $75,000
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $67,934 $75,000 $75,000 $75,000
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
$0
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
$80,000
$90,000
$100,000
FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 FY14
Est.
FY15
Budget$59,338 $57,151 $45,892 $62,695 $53,851 $49,608 $85,800 $96,468$67,934 $75,000 $75,000 Dollars SpentLegal Services
W&S Fund
210
OTHER ENTERPRISE
FUNDS
Building on a Strong Foundation
211
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Fleet & Facility Service Center
1314 Royal Parkway
Euless, Texas 76040
Service Center Hours: Monday - Friday 7:00am - 5:00pm
Personnel are on call 24 hours a day, seven days a
week.
> To ensure the highest level of automotive professionalism, the continued monitoring of the City's investment in
vehicles and equipment, to provide quality corrective maintenance, and facilitate needed repairs in an expedient
manner.
> Fleet Operations provides professional fleet services to all users 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.
> Support of ASE's "Blue Seal of Excellence" program through certification, and advanced operational technology.
> Reorganization of both Fleet & Facility Operations allowed for the creation of a Fleet & Facility Supervisor.
> Hiring of a Fleet & Facility Operations secretary helped to speed office operations, and enhance professionalism.
> City of Euless received it's third "Green Fleet - Silver" certification from Association of Equipment Maintenance
Professionals (AEMP). In 2012 the city was the first municipality in the United States to receive this designation.
> Fleet Operations, again received the ASE "Blue Seal of Excellence" award from the National Institute for
Automotive Service Excellence for the nineteenth consecutive year. There are now 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 of any municipality in the DFW Metroplex.
> Staff continued work on ASE certifications. Three (3) additional certifications were taken and passed.
> Continue to push for the conversion of a part-time clerical worker to a full-time position.
> EVT and ASE Certification testing for shop technicians.
> Reinstatement of frozen fleet technician position creating a "Fast-Lane" type PM program.
> Continued commitment in alternative fuel programs for fleet use.
> Training for fleet technicians in diesel, new generation electronics, and advance engine diagnostics.
> Staff continues to support the conversion of vehicles to propane (LPG) and natural gas (CNG). We are also
reviewing other alternative transportation fuels. Alternative fueled vehicle will be added to the fleet where feasible.
> The increase in 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 utilizes joint purchase agreements to help lower these costs by quantity discounts.
Fleet & Facility Operations Fleet Services 504-5090-519
212
Department:Division/Activity: Account Number:
Fleet and Facility Operations Fleet Services 504-5090-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $392,152 $411,430 $411,430 $427,580
Operations $802,313 $752,143 $752,143 $755,463
Capital $0 $20,500 $20,500 $16,100
Transfers $4,437 $4,437 $4,437 $4,162
TOTAL $1,198,902 $1,188,510 $1,188,510 $1,203,305
PERSONNEL:
Full Time 5.00 5.00 5.00 5.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Work Orders Completed 4,800 4,500 4,500
Service Calls 200 240 210
Gallons of Fuel Dispensed 165,000 280,000 170,000
Fire Department Work Orders 200 172 190
Output/Workload
Recycling Programs 15 15 15
Training Classes Attended 8 7 10
Training Classes Hosted 3 2 5
Efficiency Measures/Impact
M&O Budget per Capita $23.28 $22.97 $22.37
Effectiveness Measures/Outcomes
ASE Certifications 145 148 154
DOT Certifications 27 28 29
OSHA Certifications 12 12 14
EVT Certifications 7 7 8
TXRR Certifications 22 22 22
Master Welder Certifications 2 2 3
213
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Public Works Building
1513 Westpark Way
Euless, TX 76040
24/7 365 days a year
To protect life and property through the maintenance of drainage facilities.
Maintained 130,000 linear feet of channel and storm drain.
To 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 reaches of our city's stream ways.
Increased requirements by TCEQ and service demands will require additional funding.
An increase in development has increased the demand for maintenance to existing creeks and channels.
Public Works Drainage Utility Maintenance 510-8029-531
214
Department:Division/Activity: Account Number:
Public Works Drainage Utility Maintenance 510-8029-531
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $460,155 $458,206 $474,206 $473,028
Operations $91,578 $206,000 $190,000 $203,000
Capital $0 $0 $0 $0
Transfers $315,690 $62,234 $62,234 $162,234
TOTAL $867,423 $726,440 $726,440 $838,262
PERSONNEL:
Full Time 7.00 7.00 7.00 7.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Output/Workload
Linear Feet of Channel Maintenance 6,959 7,878 8,000
Man Hours of Storm Sewer Maintenance 2,022 482 500
Man Hours on Misc. Projects 3,892 6,360 6,500
Efficiency Measures/Impact
M&O Budget per Capita $16.84 $14.04 $15.59
Effectiveness Measures/Outcomes
215
Department:Division/Activity:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
PACS Building, 1314 B Royal Parkway
Euless Family Life Center, 300 W. Midway Drive
Simmons Center, 508 Simmons Drive
Monday - Friday, 8 a.m. - 5 p.m.
Monday - Thursday, 5:30 a.m. - 9 p.m.; Friday, 5:30 a.m.
-8 p.m.; Saturday, 8 a.m. - 6 p.m.; Sunday, 1 - 6 p.m.
Available for rent, 9 a.m. - 9 p.m.
To provide and encourage a healthy atmosphere for the overall well-being of the community through progressive
fitness and recreational programs.
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 the class of their choice.
Added 10 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.
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.
The policy revisions in regards to the Affordable Healthcare act and 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.
Parks & Community Services Recreation Classes
Account Number:
520-7055-550
216
Department:Division/Activity: Account Number:
Parks and Community Services Recreation Classes 520-7055-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $175,975 $171,806 $171,806 $176,945
Operations $306,722 $265,926 $265,926 $287,360
Capital $20,000 $179,338 $179,338 $0
Transfers $0 $0 $0 $107,000
TOTAL $502,697 $617,070 $617,070 $571,305
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 3.00 8.00 8.00 8.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Memberships 5,137 5,200 5,200
Special Events 15 20 20
Class Registrations 1,980 2,000 2,000
Rentals 641 525 650
Pools 149 160 160
Output/Workload
Fitness Center Visits 63,283 65,000 65,000
Racquetball 3,804 3,500 3,500
Track 15,835 15,500 15,500
Gym Patrons 57,397 58,000 58,000
Summer Youth Camp Participants 1,700 1,700 1,700
Efficiency Measures/Impact
M&O Budget per Capita $9.76 $11.92 $10.62
Effectiveness Measures/Outcomes
Average Number of
Special Events per Month 1.25 1.67 1.67
Volunteer Hours Worked 1,470 1,500 1,500
217
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Euless City Hall Complex, 201 N. Ector Drive Saturday, April 27, 9 a.m. - 8 p.m.
Sunday, April 28, 2 - 6 p.m.
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 educational efforts.
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.
Developed a Tongan Cultural Awareness area where citizens can educate themselves about a large portion of our
population.
Combined the Community Stage and Main Stage to provide more quality headliner acts.
Gave away 3,000 trees.
Received the distinction of Tree City USA for the 27th year.
To increase programming opportunities for festival sponsors.
To look for interesting entertainment and activities that could be added to the festival.
Increase in prices for equipment rental and services. (i.e. fuel increase has caused prices to go up)
Ability to find entertainment within budget.
There is no dedicated staff to this event and at times, it is difficult for staff to complete assignments due to day-to-
day operations.
Construction on Highway 183.
Parks & Community Services Arbor Daze 521-7056-550
218
Department:Division/Activity: Account Number:
Parks and Community Services Arbor Daze 521-7056-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED* BUDGET
Personnel $0 $0 $0 $0
Operations $66,885 $55,000 $81,757 $79,500
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $66,885 $55,000 $81,757 $79,500
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
* Estimated FY2014 as corrected.
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Output/Workload
Volunteer Hours 700 700 700
PACS Staff Hours 600 600 600
Efficiency Measures/Impact
M&O Budget per Capita $1.30 $1.58 $1.48
Effectiveness Measures/Outcomes
Attendance 7,500 7,500 7,500
Trees Distributed 3,000 3,500 3,500
Replacement 219
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Texas Star Golf Course
1400 Texas Star Parkway
Euless, Texas 76040
7:00 A.M. to 9:00 P.M.
7 days a week
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, general liability insurance, legal, and audit.
The costs of providing general management to the operation is also a cost of this division.
• Received 4½ Star Rating from Golf Digest for 14 consecutive years.
• Named one of the Top Ranked Municipal Golf Courses in the Metroplex - Golf Week and Avid Golfer.
• Enhanced guest experience by improving the level of service provided to ensure that performance is consistent
with course image and reputation.
• Sustained the current level of tournaments while increasing revenue generated from these events.
• Continued to implement and explore target marketing strategies to local businesses and organizations to promote
weekday Conference Centre utilization.
• Monitored and expanded website presence comparable to local competition to guarantee visibility to existing
guests and potential customers and visitors.
• Receive 4½ Star Rating from Golf Digest for 15th consecutive year.
• Continue to be named of one of the top ranked municipal courses in the Metroplex by Golf Week and Avid Golfer.
• Increase presence and marketing through social media sites; ensure posts are timely and reviewed weekly.
• Evaluate and enhance staff education and training to improve service and productivity.
• Promote and increase play on the course with the newly resurfaced greens.
• Increase marketing efforts with local Chambers of Commerce and trade show events.
• Develop identification methods for the different member classes for proper charging and benefit utilization.
• Develop and implement improved customer service training guides and checklists for the different departments.
• Continue to explore opportunities for revenue enhancement in all operational areas.
• Continue to identify cost-saving measures without adversely affecting service levels or product quality.
The cost to provide guests with expected level of service continues to increase in all areas of Texas Star. Unknown
cost of mandatory healthcare, as well as cost of labor and services needed for baseline operating budget continues
to increase yearly. Utilities, course maintenance materials, and operational supplies place a strain on the budget as
well. We continue to monitor and confirm we are competitive with other local conference space. Increase in the
cost of water due to the price increases.
Texas Star Golf Course Non-Departmental 540-7060-550
220
Department:Division/Activity: Account Number:
Texas Star Golf Course Non-Departmental 540-7060-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel*$159,581 $122,958 $122,958 $119,196
Operations(1)$360,162 $272,074 $272,074 $337,360
Capital $0 $0 $0 $0
Transfers(2)$737,242 $667,174 $667,174 $705,444
TOTAL $1,256,985 $1,062,206 $1,062,206 $1,162,000
PERSONNEL:
Full Time 1.00 0.75 0.75 0.75
Part Time 0.00 0.00 0.00 0.00
* Budget FY2014 corrected from FY2014 Budget Document.
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Total Charges for Services $4,147,027 $3,053,440 $4,169,416
Green Fees $1,346,403 $867,595 $1,364,500
Membership Fees $87,261 $80,043 $100,380
Initiation Fees $1,500 $1,538 $0
Output/Workload
Number of Rounds Played 35,890 22,402 35,994
Individual Memberships 175 172 172
Corporate Memberships 15 11 11
Efficiency Measures/Impact
M&O Cost per Capita $24.41 $20.53 $21.61
M&O Cost per Round $35.02 $47.42 $32.28
Effectiveness Measures/Outcomes
Green Fee per Round $37.51 $38.73 $37.91
Total Revenue per Round $115.55 $136.30 $115.84
Avg. Membership Fee per Month $38.27 $36.45 $45.71
(1) FY2012-13 Depreciation and amortization expenses excluded
(2) FY2012-13 End-of-Year period 13 adjustment for debt refunding excluded
221
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
TSGC Maintenance Facility
1997 South Pipeline Road
Euless, TX 76040
7:00 A.M. - 6:00 P.M.
7 days a week
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.
• Monitored turf conditions and soil tests to ensure cultural practices used accommodate the use of reclaimed water
for irrigation.
• Secured all materials and contractors required for course renovation. Worked with contractors to assure all work
is completed in allotted time and is of the quality desired. Utilized existing maintenance staff to reduce outside
contractor expenses when possible. Grew-in and groomed all re-surfaced areas in order to re-open with
championship quality playing conditions in the Fall.
• Continued to develop and implement procedures and cost efficiencies to physically and financially improve
maintenance operations.
• Continue to refine maintenance techniques on new Bermuda grass greens in order to provide the best possible
putting surface and utilize turf to its full potential.
• Increase frequency of aerification and topdressing in high traffic areas along with improved use of directional
signage along cart paths to reduce wear patterns.
• With a much improved golf course with different greens turf and bunker materials than those used in the past,
staff will be retrained in many areas on new and different maintenance techniques in order to care for these
areas and keep them in the pristine condition throughout the year.
Utilities, maintenance and operational supplies continue to increase. Labor costs and benefits will also rise due to
annual increases to retain staff and potential changes in required health care benefits. Continued modifications in
fertilization and water treatment will be needed to safeguard turf health due to use of reclaimed water for irrigation.
Texas Star Golf Course Golf Course Maintenance 540-7062-550
222
Department:Division/Activity: Account Number:
Texas Star Golf Course Golf Course Maintenance 540-7062-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $694,738 $658,772 $658,772 $737,687
Operations $220,620 $183,540 $183,540 $209,944
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $915,358 $842,312 $842,312 $947,631
PERSONNEL:
Full Time 4.00 4.00 4.00 4.00
Part Time 21.00 21.00 21.00 21.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Total Golf Revenue $2,175,786 $1,412,135 $2,193,400
Total Maintenance Costs $915,358 $820,061 $969,680
Contract Labor $387,780 $337,974 $404,510
Output/Workload
Number of Rounds Played 35,890 22,402 35,994
Efficiency Measures/Impact
M&O Cost per Capita $17.77 $16.28 $17.62
M&O Per Round Played $25.50 $37.60 $26.33
Effectiveness Measures/Outcomes
Maintenance Cost per Round $25.50 $37.60 $26.33
Labor % of Golf Revenue 18%24%18%
223
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Texas Star Golf Course
1400 Texas Star Parkway
Euless, Texas 76040
7:00 A.M. - 6:00 P.M.
7 days a week
Provide leadership and direction for the professional golfing community.
Enhance the image of the Texas Star facility.
Provide high quality golf experience from the greeting at the parking lot to the interaction in the Pro Shop and on
the course.
Increase golf participation for juniors and women through programs and clinics.
• Worked with local universities to promote collegiate play and marketing for Texas Star.
• Developed and implemented improved systems and controls over Golf Shop inventory and train staff in new
procedures and processes.
• Maintained current level of tournaments while increasing revenue generated from these events.
• Establish an outside services leader to aid in providing and improving guests services.
• Work with three new vendors to provide a fresh approach in the Proshop.
• Work with the new Tee Sheet program to start offering more online deals and opportunities which will
push more players to our website thereby resulting in additional revenues.
• Find two or three hotel facilities with an interest in partnering with Texas Star for "Stay and Play" packages.
• Hold one weekly clinic each for juniors, women, and men over a three-month period.
Nationwide, the current golf market outlook is flat resulting in heavy competition for golf dollars. An uncertain
financial environment generally results in fewer rounds and heavy discounting. The industry as a whole is still
down significantly from previous highs, although some improvement has been realized over the last year. Proshop
sales are down industry-wide due to online wholesalers and big box discounters. In order to compete with this type
of retailer, COGS would likely increase from approximately 70% to 85%-90% which does not work with our current
retail model.
Texas Star Golf Course Golf Course Pro Shop 540-7063-550
224
Department:Division/Activity: Account Number:
Texas Star Golf Course Golf Course Pro Shop 540-7063-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $211,352 $208,076 $208,076 $225,670
Operations*$206,225 $155,294 $155,294 $215,819
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $417,577 $363,370 $363,370 $441,489
PERSONNEL:
Full Time 2.00 2.50 2.00 2.50
Part Time 2.00 2.00 2.00 2.00
* Budget FY2014 as corrected.
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Green Fee Revenues $1,346,403 $867,595 $1,364,500
Pro Shop Retail Revenues $281,756 $181,252 $287,000
Club Rental Revenues $31,385 $24,971 $28,025
Cart Rental Revenue $339,909 $204,162 $328,625
Total Golf Revenue $2,175,786 $1,412,135 $2,193,400
Cost of Goods Sold $193,956 $126,497 $200,900
Output/Workload
# of Tournament Rounds 9,822 6,650 10,075
# of Paid Rounds 35,890 23,124 35,994
Average Inventory $94,815 $88,290 $91,500
Efficiency Measures/Impact
M&O Cost per Capita $8.11 $7.02 $8.21
Green Fee per Round $37.51 $37.52 $37.91
Retail Revenue per Round $7.85 $7.84 $7.97
Club Rental per Round $0.87 $1.08 $0.78
Cart Fee per Round $9.47 $8.83 $9.13
Effectiveness Measures/Outcomes
Cost of Goods Percentage 68.84%69.79%70.00%
Annual Inventory Turnover 2.05 1.43 2.20
# of Days to Turnover Inventory 178 180 166
Total Golf Revenue per Round $60.62 $61.07 $60.94
Cost per Round $11.63 $15.71 $12.27
% of Tournament to Paid Rounds 27% 29% 28%
NOTE: FY2013-14 # of Days to turn inventory is calculated using 258 days course is open
225
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Texas Star Golf Course
1400 Texas Star Parkway
Euless, Texas 76040
Monday - Sunday
7:00 A.M. to 9:00 P.M.
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.
• Sustained and grew revenue sales in the Food and Beverage division.
• Reviewed and implemented different approaches to increase breakfast and dinner sales.
• Evaluated and implemented training procedures for all areas of Food and Beverage service.
• Continued to assess methods to reduce costs without sacrificing quality or service.
• Increase beverage sales by utilizing new menus and expanding options.
• Re-evaluate current menus and implement more cost effective ingredients.
• Host three wine dinners and with more member involvement.
• Keep monthly specials fresh and exciting.
• Increase utilization of social media to attract additional business.
• Increased cost of hourly wage workers and related benefits due for implementation over the next few years is of
major concern.
• Cost of raw and pre-made foods, as well as supplies, continues to increase due to fuel costs or surcharges.
Continuous evaluation of COGS and menu pricing is necessary to ensure they are in line with current costs.
• Replacement of aging beverage unit on one of the new beverage carts is necessary to improve service to
patrons on the course.
Texas Star Golf Course Food and Beverage 540-7067-550
•
226
Department:Division/Activity: Account Number:
Texas Star Golf Course Food and Beverage 540-7067-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $673,799 $549,185 $549,185 $653,796
Operations $717,266 $586,428 $586,428 $714,581
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $1,391,065 $1,135,613 $1,135,613 $1,368,377
PERSONNEL:
Full Time 4.00 5.00 3.00 3.00
Part Time 16.00 16.00 16.00 16.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Raven's Grill F&B Revenue $785,392 $689,895 $792,500
On-Course F&B Revenue $325,809 $221,442 $330,750
Total F&B Revenue $1,745,427 $1,438,159 $1,753,250
Cost of Goods Sold $608,403 $505,558 $610,304
Contract Labor $382,093 $335,195 $415,603
Output/Workload
Training Meetings 6 6 6
TABC Certification Classes 1 1 1
Euless Food Handler's Card Classes 3 2 2
Number of Rounds Played 35,890 22,402 35,994
Average Inventory $25,307 $23,716 $25,500
Efficiency Measures/Impact
M&O Cost per Capita $27.01 $21.94 $25.44
Total F&B Revenue per Round $48.63 $64.20 $48.71
Raven's F&B Revenue per Round $21.88 $30.80 $22.02
On-Course F&B Revenue per Round $9.08 $9.88 $9.19
Effectiveness Measures/Outcomes
Cost of Goods - F&B Combined 34.9%35.2%34.8%
Annual Inventory Turnover 24.04 21.32 23.93
# of Days to Turnover Inventory 15 17 15
Contract Labor % of Total F&B Revenue 22%23%24%
Total Personnel % of Total F&B Revenue 39%38%37%
227
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Texas Star Golf Course
1400 Texas Star Parkway
Euless, TX 76040
7:00 A.M. - 12:00 A.M.
depending on event times
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.
• Increased the number of weekday meetings, social gatherings, and community events.
• Improved and implemented use of audio/visual technology to improve service to guests.
• Worked more with area Chambers of Commerce and other networking groups to gain potential clientele.
• Provided a turnkey service for guests of social and business meetings to generate additional revenue.
• Work with chefs to ensure menus continue to be fresh and new to offer clients a personalized feel to their event.
• Increase social media presence.
• Continue to focus on providing a high level of customer service.
• Create new additions to meeting packages to bring in more revenue and increase amenities for clients.
Tournament hosts are demonstrating a downward trend in spending on meals due to lack of sponsorships and play
participation. COGS continue to increase while clientele continue to price shop events. Businesses are being
attentive to cost with regard to rentals and menu selections. Social and wedding receptions are looking for bargains
and special incentives to accommodate their increasing guest counts. Rates on room rentals with amenities are
competitive and, in many instances, lower than other local facilities. Competition is increasing locally with the
availability of nontraditional venues and rental space.
Texas Star Golf Course Conference Centre 540-7068-550
228
Department:Division/Activity: Account Number:
Texas Star Golf Course Conference Centre 540-7068-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $254,471 $242,808 $242,808 $262,200
Operations $88,234 $68,981 $68,981 $83,289
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $342,705 $311,789 $311,789 $345,489
PERSONNEL:
Full Time 1.00 1.50 1.00 1.50
Part Time 13.00 13.00 13.00 13.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Conference Centre F&B Revenues $634,227 $526,822 $630,000
Conference Centre Rentals & Fees $155,756 $159,457 $160,000
Catering Fees $68,057 $43,689 $62,766
Total Conference Centre Revenues $858,040 $729,968 $852,766
Contract Labor $184,153 $171,272 $199,650
Output/Workload
Golf Events 60 45 65
Wedding Receptions 32 30 35
Meetings 270 240 275
Other Events:
Bridal Shows 4 4 4
City Events 31 31 31
Treaty Room / Member 57 55 55
Sunday Brunch 3 4 3
Total Events 457 409 468
Efficiency Measures/Impact
M&O Cost per Capita $6.65 $6.02 $6.42
Average Cost per Event $749.90 $762.32 $666.22
Effectiveness Measures/Outcomes
Average Revenue per Event $1,877.55 $1,784.76 $1,822.15
Cost to Revenue % per Event 40%43%37%
Contract Labor % of Revenue 21%23%23%
Total Personnel % of Revenue 30%33%31%
229
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Texas Star Golf Course
1400 Texas Star Parkway
Euless, TX 76040
7:00 A.M. - 6:00 P.M.
7 days a week
• To provide guests with quality customer service along with clean, fully functional golf carts.
• To provide excellent service to guests by ensuring outside staff / players assistants ("PA") greet guests, unload
and load bags, clean clubs, and respond to other requests.
• To ensure proper setup and cleanliness of the driving range and practice area on a daily basis.
• To provide members and guests with a complete and functional practice facility.
• To offer a variety of clinics and lessons for players of any age or skill level.
• Adjusted staffing levels based on player counts throughout the week in an effort to control labor expenses.
• Worked with PA staff to improve customer service with tournaments and regular play.
• Continuously maintained the cart fleet to ensure operational integrity and cleanliness.
• Ensure cleanliness and maintain professional appearance in and around pavilion and clubhouse to visually
improve the public access areas around these facilities.
• Find two leads to work with the PA staff to find replacements and maintain schedules. Organize PAs into days
of the week for regular play and tournaments in order to provide better coverage.
• Find and secure cart program marketing dollars to offset Visage program costs.
• Rewrite training manuals for PA staff and Outside Service staff and provide full customer service training.
In efforts to bring in additional rounds the need to discount and stay competitive with pricing is a major concern.
When discounting green fees and cart fees we've found that the potential for damaged golf carts, mats, den
caddies and other guest supplies has increased. Driving range supplies and other outside guest supplies such as
tees, towels, scorecards, and tournament supplies have all had price increases.
Texas Star Golf Course Cart Operations/Driving Range 540-7069-550
230
Department:Division/Activity: Account Number:
Texas Star Golf Course 540-7069-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $129,794 $81,522 $81,522 $133,100
Operations $60,120 $29,200 $29,200 $58,530
Capital $0 $0 $0 $0
Transfers $0 $0 $0 $0
TOTAL $189,914 $110,722 $110,722 $191,630
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 5.00 5.00 5.00 5.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Cart Revenues $339,909 $204,162 $328,625
Driving Range Revenues $87,572 $52,574 $87,870
Total Revenues $427,481 $256,736 $416,495
Output/Workload
Number of Rounds Played 35,890 22,402 35,994
Efficiency Measures/Impact
M&O Cost per Capita $3.69 $2.14 $3.56
Cost per Round $5.29 $4.94 $5.32
Labor Cost per Round $3.62 $3.64 $3.70
Effectiveness Measures/Outcomes
Cart Revenues Per Round $9.47 $9.11 $9.13
Driving Range Revenue per Round $2.44 $2.35 $2.44
Total Revenue per Round $11.91 $11.46 $11.57
Cost to Revenue per Round %44%43%46%
Golf Cart /Driving Range Operation
231
Department:Division/Activity:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
14
15
Softball World - 1375 W. Euless Blvd
Parks at Texas Star - 1501 South Pipeline Road
Monday through Sunday
7:00 A.M. to 11:00 P.M.
• 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 be recognized nationally as the best baseball complex in the country.
• Programmed over 127 tournament events and 9 league sessions.
• Added additional parking at The Parks at Texas Star on the South side of the complex.
• Provided necessary leadership and training for the part-time staff which has led to a motivated staff who wants to
see the operation be successful.
• Increased concession sales through the use of the concession trailer at baseball games as well as special events.
• Signed iT’z Pizza, Taco Casa and Freddy’s Steak Burgurs as new partners.
• 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.
• Maximizing the use of the facility verses the quality of the field conditions with increased utilization.
• Level of maintenance required for the batting cages.
• Additional workload required to coordinate and successfully run the Texas Star Sports Complex facilities.
Parks and Community Services Texas Star Sports Complex
Account Number:
530-7050-550
550-7078-550
232
DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #:
Parks & Community Services Texas Star Sports Complex 530-7050-550
550-7078-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $323,964 $332,751 $332,751 $155,530
Operations $1,388,807 $948,207 $948,207 $1,222,690
Capital $0 $0 $0 $0
Transfers $180,707 $199,655 $199,655 $194,255
TOTAL $1,893,478 $1,480,613 $1,480,613 $1,572,475
PERSONNEL:
Full Time 1.5 1.5 1.5 1.5
Part Time 26.0 26.0 26.0 26.0
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
State Tournaments 3 3 3
National Tournaments 4 3 3
World Tournaments 1 0 0
Other Tournaments 120 130 130
Tournament Teams 2,093 2,100 2,150
League Teams 1,213 1,200 1,210
130 140 150
Batting Cages 14,100 14,200 14,200
Attendance 232,475 235,000 235,100
Output/Workload
Efficiency Measures/Impact
Effectiveness Measures/Outcomes
Effectiveness Measures/Outcomes
Bedford Euless Soccer Association Soccer
Teams
233
234
SPECIAL REVENUE FUNDS
Building on a Strong Foundation
235
236
8,125,745$ 6,094,463$ 9,933,057$ 9,933,057$ 10,163,350$
REVENUES
Property Tax -$ -$ 110,028$ 110,075$ 368,276$
Gross Receipts Tax 161,955$ 131,864$ 60,000$ 120,000$ 120,000$
General Sales Tax 5,581,394$ 6,045,712$ 6,068,788$ 6,396,165$ 6,641,201$
Selective Sales Tax 13,226,815$ 13,921,624$ 13,745,816$ 14,122,582$ 14,179,560$
Fines/Fees 54,622$ 112,736$ 218,012$ 218,012$ 93,263$
License/Permits -$ -$ -$ -$ -$
Interest Income 30,068$ 19,765$ 24,515$ 15,638$ 16,980$
Intergovernmental Revenue 99,285$ 2,594,884$ 69,958$ 97,112$ 70,000$
Charges For Service 77,558$ 93,781$ 87,500$ 108,000$ 115,000$
Miscellaneous/Rental Income 16,114$ 17,426$ -$ -$ -$
Other Financing Sources -$ -$ -$ -$ -$
Revenues before Transfers 19,247,811$ 22,937,792$ 20,384,617$ 21,187,584$ 21,604,280$
Transfers from Other Funds 77,627$ 83,695$ 585,469$ 583,708$ 85,659$
TOTAL REVENUES 19,325,438$ 23,021,487$ 20,970,086$ 21,771,292$ 21,689,939$
TOTAL RESOURCES 27,451,183$ 29,115,950$ 30,903,143$ 31,704,349$ 31,853,289$
EXPENDITURES
Personal Services 3,148,671$ 3,564,604$ 4,295,475$ 4,294,975$ 4,817,159$
Professional/Technical Services 140,497$ 175,402$ 227,611$ 227,111$ 236,370$
Contractual Services -$ -$ -$ -$ -$
Utilities 180,433$ 174,946$ 277,000$ 277,000$ 277,000$
Maintenance 40,706$ 47,190$ -$ -$ -$
Other Services/Contingencies 16,058$ 69,484$ 77,832$ 70,525$ 70,525$
Insurance -$ -$ -$ -$ -$
General & Administrative 3,573$ 3,975$ 38,500$ 68,500$ 74,890$
Rebates/Incentives 8,669,115$ 9,215,311$ 9,379,408$ 9,415,086$ 9,464,912$
Supplies 321,285$ 312,219$ 427,980$ 427,980$ 446,880$
Capital Purchases (Equipment)712,366$ 691,738$ 1,450,261$ 739,307$ 4,264,052$
Debt Service/Bank Charges -$ -$ 2,357,718$ 2,357,718$ 913,603$
Expenditures before Transfers 13,232,704$ 14,254,869$ 18,531,785$ 17,878,202$ 20,565,391$
Transfer to Other Funds 8,124,016$ 4,928,024$ 3,710,264$ 3,662,797$ 5,754,389$
TOTAL EXPENDITURES 21,356,720$ 19,182,893$ 22,242,049$ 21,540,999$ 26,319,780$
ENDING FUND BALANCE 6,094,463$ 9,933,057$ 8,661,094$ 10,163,350$ 5,533,509$
The estimated decline in fund balance in FY15 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
FY2014-15
BEGINNING FUND BALANCE
SPECIAL REVENUE FUND SUMMARY BUDGET
FY2013-14
ACTUAL
FY2011-12
ESTIMATED
FY2013-14
ACTUAL
FY2012-13
237
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
PACS Building
1314 B Royal Parkway
Euless, TX 76040
Monday - Friday
8:00 A.M. - 5:00 P.M.
To preserve and promote awareness of local heritage and demonstrate how history defines current culture and
provides a bridge between yesterday, today and tomorrow.
• Planned and managed Heritage Park Christmas with 600 attendees.
• Assisted with twelve (12) Open Houses monthly throughout the year.
• Developed an advertising and marketing plan to increase attendance.
To continue to design creative ways to preserve the City's heritage and implement those strategies with the
historical Preservation Committee.
To develop a plan for rotating exhibits at the Museum.
Recruitment of additional members for the Historical Preservation Committee.
Parks & Community Services Hotel/Motel 201-7080-550
238
Department:Division/Activity: Account Number:
Parks and Community Services Hotel/Motel 201-7080-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $0 $0 $0 $0
Operations $0 $0 $0 $0
Capital $0 $55,398 $15,398 $68,398
Transfers $277,810 $304,165 $344,165 $304,407
TOTAL $277,810 $359,563 $359,563 $372,805
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Open House Tours 12 12 12
School Tours 4 2 2
Committee Meetings 10 11 11
Special Events 1 1 1
Output/Workload
Staff Hours 400 400 400
Part-time Staff Hours 300 300 300
Minutes/Agendas 10 10 10
Heritage Park Christmas 1 1 1
Efficiency Measures/Impact
M&O Budget per Capita $5.39 $6.95 $6.93
Effectiveness Measures/Outcomes
Open House Tours 1,025 1,000 1,000
School Tours 450 200 200
Heritage Park Christmas 600 600 750
239
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
City Hall
201 N. Ector Drive
Euless, TX 76039
Monday - Friday
8:00 A.M. - 5:00 P.M.
The Texas legislature allows municipalities in counties with 750,000 or more in population to assess an additional
half-cent sales tax to be used to improve the quality of life for its citizens. Funds derived from this tax may be spent
only for parks and park facilities, library improvements, open space improvements, and economic development.
This tax went into effect on July 1, 1993. The Euless Development Corporation ("EDC") was established to advise
City Council on use of the funds and to facilitate the process.
• Improve the quality of life for Euless citizens by providing safe, clean, spacious park facilities.
• Provide new and modern library equipment to keep citizens in touch with technology.
• Provided funding for debt repayment on the EDC Sales Tax Revenue bonds.
• Completed annual audit of the EDC.
• Encouraged economic development to provide the City with financial flexibility.
• Promote the City of Euless to prospective investors and developers.
• Provide annual funding of the disclosure and audit requirements of the Economic Development Corporation.
• Search for ways to increase the revenue source in this fund.
The Economic Development Corporation is funded by a half-cent sales tax. Due to the volatile nature of this
revenue source, a conservative approach is used when estimating revenues and allocating expenditures. We
continue to look for economic development opportunities to increase the revenue in this fund.
Euless Development Corporation Operations 210-1031-513
240
Department:Division/Activity: Account Number:
Euless Development Corporation Operations 210-1031-513
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $0 $0 $0 $0
Operations $237,172 $238,853 $274,531 $278,372
Capital $0 $0 $0 $0
Transfers $901,914 $904,615 $904,615 $1,122,168
TOTAL $1,139,086 $1,143,468 $1,179,146 $1,400,540
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Outstanding Revenue Bonds $2,050,000
Output/Workload
Number of Principal
Number of Interest
Efficiency Measures/Impact
M&O Budget per Capita $22.12 $22.79 $26.04
Effectiveness Measures/Outcomes
241
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
1997-C South Pipeline Road, Euless 76040
Monday-Friday 7:00am - 3:30pm with some Saturday
and Sunday work to clean parks, athletic field
preparation, and flexible (earlier) hours during summer
months for water truck operations
• 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.
• Designed and installed landscaping for new aquatic facility at Euless Family Life Center.
• Produced over 5,000 trees for Arbor Daze
• Grown over 25,000 seasonal and perennial plants for City wide usage.
• Continue to refine athletic field maintenance to keep up with the demand of league play and rental usage.
• Continue to find ways to enhance the parks system with landscaping, trees, and other amenities.
• Increased usage of athletic fields require more staff time for the maintenance that is required.
• Staff continues to supplement mowing covered by contractor to stay within operating budget.
Euless Development Corporation Parks 210-1052-550
242
Department:Division/Activity: Account Number:
Euless Development Corporation Parks 210-1052-550
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $735,218 $1,023,181 $1,127,181 $1,339,665
Operations $369,125 $504,330 $400,330 $519,330
Capital $49,813 $293,000 $293,000 $355,000
Transfers $307,626 $32,626 $32,626 $30,633
TOTAL $1,461,782 $1,853,137 $1,853,137 $2,244,628
PERSONNEL:
Full Time 6.75 10.25 10.25 12.25
Part Time*29.00 24.00 24.00 29.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Aerators 6 6 6
Amphitheater 1 1 1
Athletic Fields 27 27 27
Game 20 20 20
Practice 15 15 15
Basketball Courts 2 2 2
Output/Workload
Ballfield Maintenance Hrs. 4,498 4,400 4,400
City Assistance Hrs. 51 65 65
Clerical Dispatch Hrs. 2,208 2,200 2,200
Greenhouse Hrs. 1,182 1,200 1,200
Equipment Maintenance Hrs. 249 300 300
Amenities Maintenance Hrs. 4,165 4,100 4,100
Tree Maintenance Hrs. 1,742 1,800 1,700
Efficiency Measures/Impact
M&O Budget per Capita $28.38 $35.81 $41.74
Effectiveness Measures/Outcomes
243
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Library
201 N. Ector Drive
Euless, TX 76039
Monday, Tuesday, Thursday 10:00 A.M. - 9:00 P.M.
Wednesday 10:00 A.M. - 6:00 P.M.
Friday, Saturday 10:00 A.M. - 5:00 P.M.
Sunday 1:00 P.M. - 5:00 P.M.
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.
• Successfully launched new digital products: e-books, digital magazines, and children's e-books.
• Began using social media to market and promote library events and services.
• Increased the library's presence at city-wide events such as Arbor Daze.
• Increased community outreach to schools and other organizations.
• Offered new after-school programs for children and teens.
• Increase the number of educational and cultural special events and programs.
• Provide additional methods for patrons to conveniently access library information and resources, such as an app
for mobile devices.
• Continue to expand outreach into the community by working with other city departments, schools, and other
community organizations to promote library services.
The library's role in the community is evolving. Our book collection remains vibrant and strong, but we are also
seeing demand grow for digital products, study and collaborative space, and a need to address technology literacy.
We have new and exciting opportunities to serve the educational, cultural, and informational needs of our
community.
Euless Development Corporation Library 210-5054-519
244
Department:Division/Activity: Account Number:
Euless Development Corporation Library 210-1054-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $699,031 $773,624 $773,624 $783,550
Operations $252,100 $266,500 $266,500 $287,500
Capital $11,637 $46,149 $46,149 $48,445
Transfers $0 $0 $0 $0
TOTAL $962,768 $1,086,273 $1,086,273 $1,119,495
PERSONNEL:
Full Time 10.00 10.00 10.00 10.00
Part Time 10.00 10.00 10.00 10.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Registered Borrowers 38,000 37,000 36,500
Current Holdings 111,312 107,000 103,500
Total Library Visitations 250,000 238,000 230,000
ESL Students Enrolled 305 320 320
Summer Reading Club Participants 1,500 1,400 1,400
Output/Workload
Items Circulated 557,069 558,000 545,000
Items Added 16,061 16,000 15,000
Items Withdrawn 15,426 16,000 17,000
Efficiency Measures/Impact
M&O budget per capita $18.69 $20.99 $20.82
Annual Circ Per Capita 10.82 10.78 10.13
Annual Circ Per Registered Borrower 14.66 15.08 14.93
Current Holdings Per Capita 2.16 2.07 2.00
Current Per Registered Borrower 2.93 2.89 2.84
Effectiveness Measures/Outcomes
Annual Library Visits Per Capita 4.85 4.60 4.44
Annual Library Visits Per Registered Borrower 6.58 6.43 6.30
% of Population who are Registered Borrower 73.79%71.50%58.00%
245
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Development and Engineering Building
201 N. Ector Drive
Euless, TX 76039
Monday-Friday
8:00 A.M - 5:00 P.M.
• 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.
• Assisted several local businesses to accomplish expansion and relocation goals.
• Assisted brokers/consultants working with prospects to satisfy multiple requests providing information packets in
a quick and timely manner.
• Facilitated and maintained a streamlined, efficient, and predictable permitting process through the Development
Services Group.
• Completed City Manager's Monthly Status Report and HEB Economic Development Foundation Quarterly Report.
• Attended and prepared marketing materials/scheduled appointments for two ICSC retail trade shows to promote
new businesses.
• Identified the boundaries of a defined commercial/industrial area between Raider Drive and S.H. 157, south of
S.H. 10. Established branding strategies to establish an easy to recognize identity.
• Identified vision, values, and goals for the redevelopment of Main Street between S.H. 10 and Midway Road.
• Continued to support development of a comprehensive redevelopment strategy for Euless Point.
• Continued to support property/business owners impacted by the widening of Airport Freeway - Segment 2W.
• Major issue is accomplishing goals and objectives of the department with a staff of one and less funding.
• Increasing efforts to identify/implement the appropriate strategies to spur new development and redevelopment
as the city/region continues its economic recovery.
Euless Development Corporation Economic Development 210-1081-540
246
Department:Division/Activity: Account Number:
Euless Development Corporation Economic Development 210-1081-540
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $133,286 $151,948 $151,948 $146,903
Operations $34,546 $46,300 $46,300 $46,300
Capital*$31,500 $632,515 $632,515 $512,699
Transfers $25,000 $25,000 $25,000 $25,000
TOTAL $224,332 $855,763 $855,763 $730,902
PERSONNEL:
Full Time 0.50 1.00 1.00 1.00
Part Time 0.00 0.00 0.00 0.00
* Budget FY2014 as corrected.
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Output/Workload
Efficiency Measures/Impact
M&O Budget per Capita $4.36 $16.54 $13.59
Effectiveness Measures/Outcomes
247
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Police and Courts Building
1102 West Euless Blvd.
Euless, TX 76040
Monday through Friday
8:00 AM to 5:00 PM
Police Officers 24 hours a day
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.
• Upgraded current radio system.
• Developed new avenues for community involvement.
• Maintained and improved officer training.
• Maintained Citizens Police Academy program.
• Increased Neighborhood Watch Programs.
• Improved safety equipment for officers.
• Increased business and residential partnerships with the Police Department.
• Develop new avenues for community involvement.
• Maintain and improve officer training.
• Maintain Citizens Police Academy program.
• Increase Neighborhood Watch Programs.
• Improve safety equipment for officers.
• Increase business and residential partnerships with the Police Department.
• Cost of equipment
• Technology
• Manpower
Police Department Crime Control & Prevention District 220-3045-521
248
Department:Division/Activity: Account Number:
Police 220-3045-521
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $1,757,205 $1,892,347 $1,892,347 $2,042,189
Operations $12,646 $104,933 $104,933 $122,020
Capital $120,974 $222,759 $222,759 $159,125
Transfers $0 $0 $0 $0
TOTAL $1,890,825 $2,220,039 $2,220,039 $2,323,334
PERSONNEL:
Full Time 16.50 17.00 17.00 18.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Number of Sworn
Police Officers 17 17 18
Output/Workload
Efficiency Measures/Impact
M&O Budget per Capita $36.72 $42.90 $43.20
Number of Sworn Officers
Per 1000 Population from CCPD 0.32 0.33 0.33
Effectiveness Measures/Outcomes
Neighborhood Watch Programs 125 125
Neighborhood Watch Meetings 115 115
Crime Control and Prevention District
249
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
201 North Ector Drive
City Hall
Euless, TX 76039
Monday - Friday
8:00 A.M. - 5:00 P.M.
The Texas legislature allows municipalities to levy a motor vehicle tax on short-term rentals, with citizen approval in
an election. 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.
Mission - to utilize this revenue source to accomplish:
• Tax rate stabilization, Debt reduction or cash flow infrastructure projects such as street rehabilitation, sidewalks
and ramps, street lighting, new or renovated buildings, and drainage improvements.
• Special projects such as City revitalization, erosion control, park projects, etc.
• 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 retain Euless businesses.
• Provide funding for transfers to the General Fund to help maintain a stable tax rate for citizens.
• Provide funding for purchase of firetruck thereby eliminating the need to issue debt.
• Provide funding for capital purchases and projects such as the annual radio lease payment, computer hardware
and software, and street overlay projects.
The objectives of this fund are to maintain a stable tax rate and reduce the issuance of debt by cash flowing
infrastructure projects. These objectives have been accomplished for the FY2015 budget year.
Non-Departmental Car Rental Tax 240-9060-590
250
Department:Division/Activity: Account Number:
Non-Departmental Car Rental Tax 240-9060-590
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $0 $0 $0 $0
Operations $9,033,888 $8,960,544 $9,204,362 $9,243,040
Capital*$439,257 $759,025 $751,718 $2,780,320
Transfers $3,175,680 $3,023,323 $3,062,741 $4,970,703
TOTAL $12,648,825 $12,742,892 $13,018,821 $16,994,063
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
* Budget FY2014 as corrected.
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 112-13 Estimated 113-14 Budget 114-15
Output/Workload
Efficiency Measures/Impact
M&O Budget Per Capita $245.61 $251.57 $315.99
Effectiveness Measures/Outcomes
251
252
INTERNAL SERVICE FUNDS
Building on a Strong Foundation
253
254
$ 6,478,972 $ 6,685,033 $ 6,706,839 $ 6,706,839 $ 6,210,983
REVENUES
Property Tax -$ -$ -$ -$ -$
Gross Receipts Tax -$ -$ -$ -$ -$
General Sales Tax -$ -$ -$ -$ -$
Selective Sales Tax -$ -$ -$ -$ -$
Fines/Fees -$ -$ -$ -$ -$
License/Permits -$ -$ -$ -$ -$
Interest Income 25,412$ 14,404$ 14,200$ 36,054$ 15,200$
Intergovernmental Revenue -$ 36,230$ -$ -$ -$
Charges for Service -$ -$ -$ -$ -$
Miscellaneous/Rental Income 37,404$ 34,791$ -$ -$ -$
Insurance/Risk/Other Financing Sources 5,480,780$ 1,585,392$ 2,064,938$ 2,070,784$ 2,198,730$
Revenues before Transfers 5,543,596$ 1,670,818$ 2,079,138$ 2,106,838$ 2,213,930$
Transfer from Other Funds 1,136,758$ 5,251,054$ 5,861,176$ 5,861,176$ 7,246,453$
TOTAL REVENUES 6,680,354$ 6,921,872$ 7,940,314$ 7,968,014$ 9,460,383$
TOTAL RESOURCES 13,159,326$ 13,606,905$ 14,647,153$ 14,674,853$ 15,671,366$
EXPENDITURES
Personal Services 515,590$ 1,295,925$ 531,126$ 531,126$ 634,971$
Professional/Technical Services 166,263$ 226,534$ 205,000$ 198,000$ 225,000$
Contractual Services -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Maintenance -$ -$ -$ -$ -$
Other Services/Contingencies 20,901$ -$ 364,590$ 364,590$ 220,665$
Insurance 5,255,596$ 4,269,993$ 5,694,069$ 5,697,969$ 6,626,435$
General & Administrative 125$ 2,031$ 1,000$ 1,000$ 1,000$
Rebates/Incentives -$ -$ -$ -$ -$
Supplies 4,367$ 4,106$ 4,875$ 7,975$ 7,375$
Capital Purchases (Equipment)511,451$ 1,101,478$ 1,537,300$ 1,663,210$ 1,682,340$
Debt Service/Bank Charges -$ -$ -$ -$ -$
Expenditures before Transfers 6,474,293$ 6,900,067$ 8,337,960$ 8,463,870$ 9,397,786$
Transfers To Other Funds -$ -$ -$ -$ -$
TOTAL EXPENDITURES 6,474,293$ 6,900,067$ 8,337,960$ 8,463,870$ 9,397,786$
ENDING FUND BALANCE 6,685,033$ 6,706,839$ 6,309,193$ 6,210,983$ 6,273,580$
BUDGET
FY2013-14
ACTUAL
FY2011-12
ACTUAL
FY2012-13
The projected slight increase in fund balance is a planned increase in available funds for the replenishment of capital equipment when needed.
INTERNAL SERVICE FUND SUMMARY
BEGINNING FUND BALANCE
PROJECTED
FY2014-15
ESTIMATED
FY2013-14
255
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Fleet & Facility Service Center
1314 Royal Parkway
Euless, Texas 76040
Monday - Friday
7:00 A.M. - 5:00 P.M.
• 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.
• Continued to work closely with user departments to maximize usage of vehicles and equipment.
• Transferred low mileage limited usage units to optimize usage.
• Transferred of units that are better served in other departments due to size and specifications.
• Purchase of additional Alternative Fueled vehicles.
• Achieve "Green Fleet" certification for third year.
• Add HVAC and roof systems to replacement fund.
• Continue push for alternative fuel vehicles and city-wide 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.
Fleet and Facility Operations Vehicle/Equipment Replacement 601-5090-519
256
Department:Division/Activity: Account Number:
Fleet and Facility Operations Vehicle/Equipment Replacement 601-5090-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $0 $0 $0 $0
Operations (including Depr.)$764,255 $0 $0 $0
Capital $80,924 $1,537,300 $1,537,300 $1,407,340
Transfers $0 $0 $0 $0
TOTAL $845,179 $1,537,300 $1,537,300 $1,407,340
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Output/Workload
Efficiency Measures/Impact
Capital Budget per Capita $16.41 $29.71 $26.17
Effectiveness Measures/Outcomes
Vehicles / Equipment 280 283 283
Tx Star Equipment 145 146 146
Purchased / Planned 24 28 29
257
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Finance Building
201 N. Ector Drive
Euless, TX 76039
Monday through Friday
8:00 A.M. to 5:00 P.M.
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 employes are receiving quality service and that all questions and
problems are satisfactorily resolved in a timely manner, to work with outside providers and administrators to ensure
agreed upon services are delivered in a timely and accurate manner, and to review management reports and make
recommendations based on that information.
• 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 283 employees, retirees and eligible dependents with the flu vaccine at no charge.
• Evaluated the medical, pharmaceutical and dental benefit plans and implemented changes as needed to be
more cost effect while continuing to provide quality medical care and service.
• Implemented PPACA regulations as required by federal law.
• Designed and implemented HIPAA/HITECH policy and trained personnel.
• Assumed more of the management of the benefits administration function.
• 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 and implement changes as needed to be more
cost effective while continuing to provide quality medical care and services.
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.
Administrative Services Benefits/Insurance 610-5015-519
258
DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #:
Administrative Services Benefits/Insurance 610-5015-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $1,238,242 $472,430 $472,430 $574,494
Operations $3,937,579 $5,523,809 $5,523,809 $6,331,250
Capital*$0 $100,000 $100,000 $100,000
TOTAL $5,175,821 $6,096,239 $6,096,239 $7,005,744
PERSONNEL:
Full Time 1.00 1.00 1.00 1.00
Part Time 0.00 0.00 0.00 0.00
* Budget FY2014 as corrected.
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Covered Lives
Employees 335 340 320
Dependents 435 435 439
Retirees 80 85 90
Flex Participants 130 135 150
Output/Workload
Tuition Reimbursements Processed 60 60 39
Bids Reviewed 7 10 9
Efficiency Measures/Impact
M&O Budget per Capita $100.50 $117.80 $130
259
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Finance Building
201 North Ector Drive
Euless, TX 76039
Monday through Friday
8:00 A.M. to 5:00 P.M.
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.
• Presented monthly safety education programs.
• Routinely monitored motor vehicle records and took action as necessary.
• Administered routine random drug and alcohol tests as required by 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 advise employees of policies and procedures.
• Partnered with TML for educational opportunities.
• Continued emphasis on compliance with ADA and compiled ADA Transition Plan.
• Processes and logistics within Risk were reviewed and streamlined where possible.
• Focus on training in areas with greatest risk per quarterly assessments.
• Continue to investigate and settle property claims in a fair and timely manner.
• Develop communication pieces to better advise our employees of the policies and procedures.
• Continue to partner with TML for education opportunities.
• Continue emphasis to ensure compliance with ADA.
• Vandalism to Parks and City facilities continues to be a problem.
• Property claims cost will continue to rise dues to inflationary trends.
Administrative Services Risk Management 615-5017-519
260
DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #:
Fiscal & Administrative Services Risk Management 615-5017-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $57,683 $58,696 $58,696 $60,477
Operations $333,903 $368,375 $368,375 $383,375
Capital $0 $0 $0 $0
TOTAL $391,586 $427,071 $427,071 $443,852
PERSONNEL:
Full Time 0.5 0.5 0.5 0.5
Part Time 00 0 0
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
Claims:
In-House 50 50 38
Texas Municipal League 10 10 7
Verification, Driver's License & Status 1,160 1,033 1,032
Output/Workload
Safety Programs 12 12 12
Defensive Driving Classes 1 1 1
Closed Claims 50 50 43
Annual TML Audit/Rate Calculation 1 1 1
Efficiency Measures/Impact
M&O Budget per Capita $7.60 $8.25 $8.25
Effectiveness Measures/Outcomes
# days to Complete & Close Claim 10 10 10
261
Department:Division/Activity:Account Number:
Location: Hours of Operation:
Mission/Programs/Services:
FY Highlights/Accomplishments:
FY Goals & Objectives:
Major Budgetary Issues and Operational Trends:
2014
2015
Finance Building
201 North Ector Drive
Euless, TX 76039
Monday through Friday
8:00 A.M. to 5:00 P.M.
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.
• 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.
• 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 Americans with Disabilities Act.
• Continue to produce management reports to bring attention to causes and types of injuries for prevention
purposes.
• Ensure departments hold safety training meetings.
Medical treatment and rehabilitative costs continue to rise.
Administrative Services Workers' Comp Insurance 615-5020-519
262
DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #:
Administrative Services Workers' Comp Insurance 615-5020-519
EXPENDITURES 2012-13 2013-14 2013-14 2014-15
ACTUAL BUDGET ESTIMATED BUDGET
Personnel $0 $0 $0 $0
Operations $231,945 $377,350 $377,350 $365,850
Capital*$0 $300,910 $300,910 $175,000
TOTAL $231,945 $678,260 $678,260 $540,850
PERSONNEL:
Full Time 0.00 0.00 0.00 0.00
Part Time 0.00 0.00 0.00 0.00
* Budget FY2014 as corrected.
PERFORMANCE MEASURES/SERVICE LEVELS
Input/Demand Actual 12-13 Estimated 13-14 Budget 14-15
WC TML Claims 65 65 64
Immunizations (Exposure)150 150 50
DOT-Required Drug & Alcohol Testing 120 120 93
Output/Workload
Monthly Financial Reports 12 12 12
Annual TML Audit/Rate Calculations 1 1 1
First Reports of Injury Claims Processed 50 50 64
Efficiency Measures/Impact
M&O Budget per Capita $4.50 $13.11 $10.06
Effectiveness Measures/Outcomes
# days to Complete & Close Claim 10 10 10
263
264
CAPITAL IMPROVEMENTS
Building on a Strong Foundation
265
266
$ 15,737,935 $ 18,593,371 $ 13,967,070 $ 13,967,070 $ 10,471,898
REVENUES
Property Tax $ - $ - $ - $ - $ -
Gross Receipts Tax $ - $ - $ - $ - $ -
General Sales Tax $ - $ - $ - $ - $ -
Selective Sales Tax $ - $ - $ - $ - $ -
Fines/Fee/Penalties $ 47,354 $ - $ - $ - $ -
License/Permits $ - $ - $ - $ - $ -
Interest Income $ 40,416 $ 36,941 $ 20,012 $ 25,931 $ -
Intergovernmental Revenue $ 649,330 $ 24,900 $ 106,916 $ 82,017 $ 385,028
Charges for Services $ 248,905 $ 191,866 $ 107,000 $ 482,932 $ 159,005
Miscellaneous/Rental Income $ 485,437 $ 316,776 $ - $ 261,664 $ 182,000
Other Financing Sources $ 50,000 $ 1,446,603 $ - $ - $ 18,524,924
Revenues before Transfers 1,521,442$ 2,017,086$ 233,928$ 852,544$ 19,250,957$
Transfers from Other Funds $ 6,319,501 $ 7,291,627 $ 2,003,128 $ 2,037,583 $ 4,274,501
TOTAL REVENUES 7,840,943$ 9,308,713$ 2,237,056$ 2,890,127$ 23,525,458$
TOTAL RESOURCES 23,578,878$ 27,902,084$ 16,204,126$ 16,857,197$ 33,997,356$
EXPENDITURES
Personal Services $ - $ - $ - $ - $ -
Professional/Technical Services $ 216,155 $ 905,031 $ 532,088 $ 534,770 $ 555,370
Contractual Services $ - $ - $ - $ - $ 72,771
Utilities $ 210,000 $ 210,000 $ 150,000 $ 150,000 $ 100,000
Maintenance $ 5,986 $ 9,027 $ 9,216 $ 9,215 $ -
Other Services/Contingencies $ 27,898 $ 35,269 $ - $ 161 $ 1,066,886
Insurance $ - $ - $ - $ - $ -
General & Administrative $ - $ 1,711 $ - $ - $ 242
Rebates/Incentives $ - $ - $ - $ - $ 75,000
Supplies $ 6,556 $ 18,204 $ 15,597 $ 15,596 $ 115,263
Capital Improvements Projects $ 3,984,625 $ 10,990,467 $ 6,147,468 $ 5,156,860 $ 25,196,090
Debt Service/Bank Charges $ - $ - $ - $ - $ -
Expenditures before Transfers 4,451,220$ 12,169,708$ 6,854,369$ 5,866,601$ 27,181,622$
Transfer to Other Funds $ 534,287 $ 1,765,306 $ 483,943 $ 518,698 $ 531,191
TOTAL EXPENDITURES 4,985,507$ 13,935,014$ 7,338,312$ 6,385,299$ 27,712,813$
ENDING FUND BALANCE 18,593,371$ 13,967,070$ 8,865,814$ 10,471,898$ 6,284,543$
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
FY2014-15
ESTIMATED
FY2013-14
BUDGET
FY2013-14
ACTUAL
FY2012-13 CAPITAL PROJECTS FUND SUMMARY ACTUAL
FY2011-12
BEGINNING FUND BALANCE
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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 so that repairs will be made amounting to a designated percentage of the
value of the streets.
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.
268
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.
269
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.
270
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.
271
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.
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 Penny 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.
272
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 that will be presented to the Council during FY2014-15 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.
There are five major categories of capital projects including Drainage Projects, Street Projects,
Wastewater Projects, Water Projects and Other Projects. Summaries of Funded Projects have
been provided in this section including financial information, descriptions, justifications, and
effect on operating and maintenance costs. Unfunded projects have been prioritized into three
categories. Priority A indicates that the project will be presented to Council during the
upcoming budget year for action. These encompass the FY2014-15 proposed projects. 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. Only Priority A projects have been
detailed in this document. For information on future year projects refer to the Capital
Improvements Program.
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 $ 11,567,833(1) $ -0- $ -0- TBD
Street $ 14,565,142(2) $ 795,600 $ 3,434,000 TBD
Wastewater $ 2,269,086 $ 622,000 $ 3,389,000 TBD
Water $ 21,453,936(3) $ 220,000 $ 2,527,000 TBD
Other $ 24,448,757 $ 1,251,895 $ 13,229,710 TBD
Funded $ 74,304,754 $ 2,889,495 $ 22,579,710 TBD
Total Funded $ 74,304,754 Total Unfunded Projects $ 25,469,205
(1) Includes future debt issue.
(2) Includes future debt issue.
(3) Includes future debt issue.
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Fund Balance Summary - Capital
Estimated FY14 and Budgeted FY15 Capital Improvement Projects
EDC
Developer's Streets Half-Cent General
Escrow CIP CIP CIP
Beg. Working Capital FY14 $1,447,759 $1,656,622 $1,043,408 $681,021
FY14 Estimated Revenues 172,582 687,374 51,987 261,907
Total Available: 1,620,341 2,343,996 1,095,395 942,928
FY14 Estimated Project Expenditures (101,830)(1,486,163)(108,162)0
Total Expenses: (101,830) (1,486,163) (108,162)0
Estimated Working Capital FY14 $1,518,511 $857,833 $987,233 $942,928
FY15 Budgeted Revenues 0 10,204,187 50,000 182,000
Total Available: 1,518,511 11,062,020 1,037,233 1,124,928
FY15 Project Expenditures 0 (920,600) (50,000) 0
Budgeted Carryover 0 (10,129,022)(569,437)0
Total Expenses:0 (11,049,622)(619,437)0
Estimated Working Capital FY15 $1,518,511 $12,398 $417,796 $1,124,928
FY15 Projects
FY2015 40th CDBG - ADA/TAS Improvements 0 495,600 0 0
FY2015 Street Overlay 0 300,000 0 0
Miscellaneous Street Repair 0 75,000 0 0
ADA/TAS Infrastructure Improvements 0 50,000 0 0
Park Irrigation Projects 0 0 25,000 0
Incentives 0 0 25,000 0
Total FY15 Projects $0 $920,600 $50,000 $0
274
Fund Balance Summary - Capital
Estimated FY14 and Budgeted FY15 Capital Improvement Projects
Police Car Rental
Redevelopment Facility Tax TSGC TSSC
CIP CIP CIP CIP CIP
Beg. Working Capital FY14 $205,396 $77,526 $762,965 $0 $752,857
FY14 Estimated Revenues 36 26 169,740 599,383 249
Total Available: 205,432 77,552 932,705 599,383 753,106
FY14 Estimated Project Expenditures (137,695)(73,480)(452,514)(599,383)0
Total Expenses: (137,695) (73,480) (452,514) (599,383) 0
Estimated Working Capital FY14 $67,737 $4,072 $480,191 $0 $753,106
FY15 Budgeted Revenues 400,000 0 1,271,895 65,000 0
Total Available: 467,737 4,072 1,752,086 65,000 753,106
FY15 Project Expenditures (400,000)0 (1,271,895) (65,000)0
Budgeted Carryover (66,449)(4,060)(255,672)0 0
Total Expenses: (466,449)(4,060)(1,527,567)(65,000)0
Estimated Working Capital FY15 $1,288 $12 $224,519 $0 $753,106
FY15 Projects
Redevelopment 400,000 0 0 0 0
Glade Parks Trail Connection Construction 0 0 357,545 0 0
Entry Monument Sign 0 0 20,000 0 0
Development & Engineering Building Design 0 0 94,350 0 0
Car Rental Contingency 0 0 700,000 0 0
Municipal Plaza Improvements 0 0 100,000 0 0
Miscellaneous Golf Course Improvements 0 0 0 65,000 0
Total FY15 Projects $400,000 $0 $1,271,895 $65,000 $0
275
Fund Balance Summary - Capital
Estimated FY14 and Budgeted FY15 Capital Improvement Projects
Water Wastewater
W&WW Impact Impact Drainage
CIP Fee Fee CIP
Beg. Working Capital FY14 $4,012,491 $1,599,717 $480,530 $1,246,778
FY14 Estimated Revenues 1,200,581 245,151 72,757 27,737
Total Available: 5,213,072 1,844,868 553,287 1,274,515
FY14 Estimated Project Expenditures (3,253,151)(420,901)(100,000)(251,403)
Total Expenses: (3,253,151)(420,901) (100,000) (251,403)
Estimated Working Capital FY14 $1,959,921 $1,423,967 $453,287 $1,023,112
FY15 Budgeted Revenues 10,599,337 517,183 110,856 125,000
Total Available: 12,559,258 1,941,150 564,143 1,148,112
FY15 Project Expenditures (1,540,000) (369,034) (100,000) (125,000)
Budgeted Carryover (10,832,218)0 0 (1,014,426)
Total Expenses: (12,372,218)(369,034)(100,000)(1,139,426)
Estimated Working Capital FY15 $187,040 $1,572,116 $464,143 $8,686
FY15 Projects
Wastewater Line Replacement 622,000 0 0 0
Water Line Replacement 220,000 0 0 0
Meters/Transponders 158,000 0 0 0
Water and Wastewater Rehab 240,000 0 0 0
Well Repairs 300,000 0 0 0
Water Tank Debt Payment 0 248,140 0 0
Reclaimed Water Line Extension Debt Payment 0 120,894 0 0
TRA Payments 0 0 100,000 0
Miscellaneous Drainage Improvements 0 0 0 95,000
Miscellaneous Creek Improvements 0 0 0 30,000
Total FY15 Projects $1,540,000 $369,034 $100,000 $125,000
276
Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContributionsImpact FeesEscrow FundsCar Rental Tax Other EDCTo Be DeterminedDRAINAGE PROJECTSNone CurrentlyA $ - Sub-Total Drainage Priority A-Proposed FY15 $ - 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 PROJECTSFY2015 40th CDBG-ADA/TAS Infrastructure Improvements A $ 495,600 $ 385,028 $ 110,572 FY2015 Street OverlayA $ 300,000 XX Sub-Total Street Priority A-Proposed FY15 $ 795,600 FY2016 41st CDBG-ADA/TAS Infrastructure Improvements (16)B $ 300,000 XX FY2016 Street Overlay (16)B $ 300,000 XX East Harwood Road Extension (16)B $ 100,000 XX State Highway 183 East Improvements (16)B $ 250,000 XX FY2017 42nd CDBG-ADA/TAS Infrastructure Improvements (17)B $ 300,000 XX FY2017 Street Overlay (17)B $ 300,000 XX FY2018 43rd CDBG-ADA/TAS Infrastructure Improvements (18)B $ 300,000 XX FY2018 Street Overlay (18)B $ 300,000 XX Traffic Signal-Harwood Road at Bear Creek Parkway (18)B $ 180,000 XX FY2019 44th CDBG-ADA/TAS Infrastructure Improvements (19)B $ 300,000 XX FY2019 Street Overlay (19)B $ 300,000 XX E Alexander Lane Reconstruction (19)B $ 504,000 XX Sub-Total Street Priority B-Unfunded $ 3,434,000 Bear Creek Parkway ReconstructionC TBD XX Cresthaven Drive ReconstructionC 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 Ross Avenue ExtensionC TBD XX South Pipeline Road ReconstructionC TBD XX Vine Street Reconstruction-SH183 to SH10C TBD XX Sub-Total Street Priority C-Unfunded $ - STREET PROJECTS - TOTAL$ 4,229,600 PROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY15 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPE277
Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContributionsImpact FeesEscrow FundsCar Rental Tax Other EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY15 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEWASTEWATER PROJECTSLR: Crane Drive A $ 185,000 XX LR: Town Creek Drive A $ 437,000 XX Sub-Total Wastewater Priority A-Proposed FY15 $ 622,000 LR: Cedar Hill Estates/Hollywood Boulevard (16)B $ 121,000 XX LR: Milam Drive (16)B $ 280,000 XX LR: Oakwood Terrace Phase I (16)B $ 248,000 XX SH183 Phase II Wastewater Relocation (16)B $ 600,000 XX LR: Ector Drive/Fayette Drive (17)B $ 300,000 XX LR: Oakwood Terrace Phase II (17)B $ 437,000 XX LR: Kynette Drive/Wilshire Drive (18)B $ 380,000 XX LR: Huntington/Koen/Atkerson/E Huitt/Slaughter/Martin (19)B $ 494,000 XX LR: NW Midway Drive/Rusk Drive/Parker Drive/Rockwall Drive (19)B $ 529,000 XX Sub-Total Wastewater Priority B-Unfunded $ 3,389,000 LR: Collin Drive/Harris Drive/Irion Drive C TBD XX LR: Donley Drive/Shelmar Drive C TBD XX LR: Eastcliff Drive/Windlea Drive/Signet Drive C TBD XX LR: Ector Drive/Donley Drive/Crane Drive C TBD XX LR: Evans Drive/Canyon Ridge Drive/N Kynette Drive C TBD XX LR: Glenn Drive C TBD XX LR: Janann Street/Brownstone/Shelmar Drive C TBD XX LR: Lakewood Boulevard/Dogwood Circle/Bocowood Circle C TBD XX LR: Live Oak Drive/Silver Creek Drive/Marlene Drive C TBD XX LR: Mary/Marlene/Commerce/ Wilshire/Greenbriar C TBD XX LR: N Midway Park C TBD XX LR: Northcliff/Toplea/Windlea/Signet/ Kynette/Westcliff C TBD XX LR: S Main Street C TBD XX LR: Sagebrush/Toplea/Wilshire/Yorkshire/Tyler C TBD XX LR: Sierra Drive C TBD XX LR: W Donley/Private Drive/Mimosa/Magnolia/Redbud C TBD XX LR: W Midway/Victoria/Delta/ Lamar/Rockwall C TBD XX Sub-Total Wastewater Priority C-Unfunded $ - WASTEWATER PROJECTS - TOTAL$ 4,011,000 LR = Line Replacement278
Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContributionsImpact FeesEscrow FundsCar Rental Tax Other EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY15 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEWATER PROJECTS24-Inch Valve Replacement Cinnamon, Anice, Fuller-WiserA $ 220,000 XX Sub-Total Water Priority A-Proposed FY15 $ 220,000 LR: S Pipeline Road West (16)B $ 307,000 XX SH183 Phase II Water Relocation (16)B $ 1,200,000 XX Water System Security Camera Installation (16)B $ 75,000 XX LR: Ector Drive (17)B $ 291,000 XX LR: Blessing Creek/Stony Creek/Rock Creek (18)B $ 365,000 XX LR: Kynette Drive (18)B $ 289,000 XX Sub-Total Water Priority B-Unfunded $ 2,527,000 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: Hollow Oak Drive C 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 Main Street (South)C TBD XX LR: S Pipeline Road East C TBD XX SH360 Water Crossing C TBD XX LR: Shady Creek Drive/Cliffwood RoadC TBD XX LR: Springwood CourtC TBD XX LR: Sunset DriveC 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$ 2,747,000 LR = Line Replacement279
Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContributionsImpact FeesEscrow FundsCar Rental Tax Other EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY15 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEOTHER PROJECTSCar Rental ContingencyA $ 700,000 XX Development/Engineering Building Design A $ 94,350 XX Glade Parks Trail Connection Construction A $ 357,545 XXXX XX Municipal Plaza Improvements Phase I A $ 100,000 XX Sub-Total Other Priority A-Proposed FY15 $ 1,251,895 Blessing Branch Park Improvements (16)B $ 267,120 XX Development/Engineering Building Construction (16)B $ 1,464,300 XX Municipal Plaza Improvements Phase II (16)B $ 150,000 XX Texas Star Sports Complex Phase V Design (16)B $ 688,000 XX XX Trail Enhancements Phase I (16)B $ 182,756 XX Texas Star Sports Complex Phase V Construction (17)B $ 8,462,164 XX XX XX Trail Connection South Euless (17)B $ 51,240 XX Trailwood Park Improvements (17)B $ 220,500 XX Library Remodel Design (18)B $ 147,630 XX Library Remodel Construction (19)B $ 1,596,000 XX Sub-Total Other Priority B-Unfunded $ 13,229,710 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 Wilshire Park UpgradesC TBD XX Sub-Total Other Priority C-Unfunded $ - OTHER PROJECTS - TOTAL$ 14,481,605 280
CITY OF EULESS
FY2015 PROPOSED PROJECTS
PRIORITY A
STREET PROJECTS
FY2015 40th CDBG – ADA INFRASTRUCTURE IMPROVEMENTS
TOTAL ESTIMATED PROJECT COST: $495,600
Description: This project provides for continued improvements to accessibility ramps by removing
architectural barriers to accessibility as required by Federal and State mandated Americans with
Disabilities Act and Texas Accessibility Standards (“ADA/TAS”). The 40th Year CDBG project
consists of two separate scopes of work. The first is the replacement of fifty (50) sidewalk ramp
locations identified by the Engineering Department. These areas are primarily located along W.
Pipeline Road, Kynette Drive, and Signet Drive. Sidewalk accessibility ramp installations are
eligible for CDBG funding regardless of their location within the community. Secondly, staff has
also identified an accessibility project which affects citizen access to municipal buildings within the
City Municipal Complex. This portion of the project also focuses on the reconstruction of pathways
for ADA compliance.
Justification: Removing architectural barriers to accessibility is an eligible CDBG activity and will
assist in the City’s efforts to maintain compliance with applicable Federal and State ADA/TAS
codes.
Operating Impact: Savings in annual maintenance costs are anticipated from completion of this
project.
FY2015 STREET OVERLAY
TOTAL ESTIMATED PROJECT COST: $300,000
Description: The project consists of edge milling, asphalt overlay, and restriping on various streets
prioritized by their pavement condition index.
Justification: The existing asphalt pavement is deteriorating. The asphalt overlay will provide an
improved riding surface, will extend the life of the roadways and will enhance the appearance of
the streets.
Operating Impact: Savings in annual maintenance costs are anticipated from completion of this
project.
WASTEWATER PROJECTS
LINE REPLACEMENT – CRANE DRIVE
TOTAL ESTIMATED PROJECT COST: $185,000
Description: The project consists of the replacement of wastewater mains between Crane Drive
and Donley Drive north of Harwood Road to the upper end of the main north of Glenn Drive.
Justification: Many wastewater lines throughout the City are 40+ years old. Most of the lines are
clay tile and are subject to ground movement, pulled joints, root infiltration, and deterioration due to
hydrogen sulfide gas and other chemicals. Many are substandard in size and have
inflow/infiltration problems. Systematic replacement will reduce maintenance costs and customer
problems.
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CITY OF EULESS
FY2015 PROPOSED PROJECTS
PRIORITY A
Operating Impact: By implementing a systematic replacement program, the City is able to cash-
flow these projects and redirect maintenance funds to other areas of the City without increasing the
total maintenance budget.
LINE REPLACEMENT – TOWN CREEK DRIVE
TOTAL ESTIMATED PROJECT COST: $437,000
Description: The project consists of the replacement of the following wastewater mains:
1. Town Creek Drive from Salem Drive to Carter Drive,
2. Carter Drive south of Town Creek Drive,
3. Westport Circle,
4. Newport Circle,
5. Asbury Circle, and
5. the outfall between Westport Circle and Newport Circle.
Justification: Many wastewater lines throughout the City are 40+ years old. Most of the lines are
clay tile and are subject to ground movement, pulled joints, root infiltration, and deterioration due to
hydrogen sulfide gas and other chemicals. Many are substandard in size and have
inflow/infiltration problems. Systematic replacement will reduce maintenance costs and customer
problems.
Operating Impact: By implementing a systematic replacement program, the City is able to cash-
flow these projects and redirect maintenance funds to other areas of the City without increasing the
total maintenance budget.
WATER PROJECTS
24-INCH VALVE REPLACEMENT – CINNAMON LN, ANICE LN, FULLER-WISER RD
TOTAL ESTIMATED PROJECT COST: $220,000
Description: The project will replace three 24-inch gate valves on the 24-inch main line running
between North Main Street and Fuller-Wiser Road.
Justification: Old and deteriorated water valves prevent water lines from being isolated in the event
of a line break. Not being able to isolate as small a segment as possible during a line break
increases the labor required to isolate the line, as well as the number of residents and fire hydrants
that would be affected by a line break. Systematic annual replacement of old deteriorated water
valves will increase efficiency, reduce maintenance costs, and ensure maximum fire protection and
water service availability.
Operating Impact: By implementing a systematic replacement program, the City is able to cash-
flow these projects and redirect maintenance funds to other areas of the City without increasing the
total maintenance budget.
282
CITY OF EULESS
FY2015 PROPOSED PROJECTS
PRIORITY A
OTHER PROJECTS
CAR RENTAL CONTINGENCY
TOTAL ESTIMATED PROJECT COST: $700,000
Description: To provide funding for development opportunities that arise throughout the year.
Justification: The project provides flexibility and enables the City to act quickly on development
opportunities.
Operating Impact: New development and redevelopment help keep the City vibrant and increase
tax revenues.
DEVELOPMENT/ENGINEERING BUILDING DESIGN
TOTAL ESTIMATED PROJECT COST: $94,350
Description: Planning and design phase for renovation of the Development and Engineering
Building scheduled for FY2016. Selected firm will conduct staff interviews, identify potential
utilization of available space, complete design process, create budget projections, and prepare
plans and specifications for bid documents.
Justification: The Development and Engineering Building received a major remodel in 1996 with
renovation of the building's interior. Due to limited funding at that time, certain elements could not
be justified as part of the remodel.
Operating Impact: Little to no impact on operations is anticipated from the completion of the
design phase of this project.
GLADE PARKS TRAIL CONNECTION CONSTRUCTION
TOTAL ESTIMATED PROJECT COST: $357,545
Description: The project consists of the construction of a trail that will connect to the existing trail
at Creekwood Estates, run underneath the northbound service road, SH121, and the southbound
service road to the southeast corner of the Glade Parks Development. Future connectivity through
Glade Parks is planned within the overall development of that site.
Justification: Very high interest in trails and trail connectivity were identified in the scientific survey
conducted for the adopted Parks Master Plan. 88% of those who participated in the survey singled
out trail connections between existing and future park developments as the number one priority.
Additionally, 76% identified the need for trail connectivity to other cities as a top priority.
The City of Euless has experienced significant progress in the last few years in the area of trail
development with an extensive network of paved and unpaved trails. The trails system is a
valuable asset to the community as it assists not only in providing a safe means for non-vehicular
travel, but also in providing an opportunity for a variety of unstructured, low-impact recreational
pursuits. The development and maintenance of the trails system continued to receive significant
support from the citizens as indicated in the responses to the needs assessment survey conducted
as a part of the Parks Master Plan update.
283
CITY OF EULESS
FY2015 PROPOSED PROJECTS
PRIORITY A
Operating Impact: This project will have a small impact on overall maintenance costs in future
years.
MUNICIPAL PLAZA IMPROVEMENTS PHASE I
TOTAL ESTIMATED PROJECT COST: $100,000
Description: Landscaping and irrigation improvements to the Municipal Plaza following the 40th
CDBG ADA accessibility and infrastructure improvements. The introduction of native plants and
grasses in this area will serve as a visual demonstration to developers and citizens alike of heat
and drought tolerant landscaping options.
Justification: Beautification of the municipal plaza following the hardscape improvements.
Operating Impact: Little to no impact on operations is anticipated due to the use of heat and
drought tolerant landscaping.
284
CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5/31/13Appropriation/ AmendmentBudget as of 5/31/14Expended as of 5/31/14Remaining FundsRevised Project Cost EstimatesUnfunded/ (Excess Funding) DRAINAGE PROJECTSDR9903Misc. Drainage Improvements 812,833$ 25,000$ 837,833$ 143,783$ 694,050$ 932,833$ 95,000$ DR1101Flooding Mitigation500,000$ -$ 500,000$ 18,334$ 481,666$ 500,000$ -$ DR1201 Misc. Creek Maintenance (min bal $100,000)105,000$ -$ 105,000$ 34,534$ 70,466$ 135,000$ 30,000$ DR0000Boyd Branch Improvements 10,000,000$ -$ 10,000,000$ -$ 10,000,000$ 10,000,000$ -$ (1)FB9902Fund Balance - Drainage CIP-$ -$ -$ -$ -$ -$ (6,823)$ 11,417,833$ 25,000$ 11,442,833$ 196,651$ 11,246,182$ 11,567,833$ 118,177$ STREET PROJECTSPS1102Glade Parks Improvements 12,100,604$ -$ 12,100,604$ 2,625,092$ 9,475,512$ 12,100,604$ -$ (2)PS1202ADA/TAS Infrastructure Improvements413,800$ -$ 413,800$ 366,927$ 46,873$ 463,800$ 50,000$ PS1203 Misc. Street Repairs (min bal $150,000)300,000$ 30,000$ 330,000$ 170,649$ 159,351$ 405,000$ 75,000$ PS1303Cullum Drive Improvements200,000$ 1,095,738$ 1,295,738$ 516,265$ 779,473$ 1,295,738$ -$ PS1401FY2014 39th CDBG-ADA/TAS Infrastructure Improvements-$ 300,000$ 300,000$ -$ 300,000$ 300,000$ -$ FB9907Fund Balance - Street CIP-$ -$ -$ -$ -$ -$ (7,456)$ 13,014,404$ 1,425,738$ 14,440,142$ 3,678,933$ 10,761,209$ 14,565,142$ 117,544$ WASTEWATER PROJECTSWW0002 Misc. Wastewater Rehab (min bal $100,000)341,086$ 75,000$ 416,086$ 375,547$ 40,539$ 506,086$ 90,000$ WW0605 TRA Wastewater Payments - Impact 480,000$ 100,000$ 580,000$ 480,000$ 100,000$ 680,000$ 100,000$ WW1203 SH183 Phase I Wastewater Relocation 454,000$ -$ 454,000$ -$ 454,000$ 454,000$ -$ WW1401 Line Rep - Denton Drive -$ 629,000$ 629,000$ 25,067$ 603,933$ 629,000$ -$ FB9911 FB - Wastewater Impact (Restricted) -$ -$ -$ -$ -$ -$ (549,027)$ 1,275,086$ 804,000$ 2,079,086$ 880,614$ 1,198,472$ 2,269,086$ (359,027)$ 1 Debt not yet issued.2 Portion of debt not yet issued.Sub-Total Street ProjectsSub-Total Drainage ProjectsSub-Total Wastewater Projects285
CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5/31/13Appropriation/ AmendmentBudget as of 5/31/14Expended as of 5/31/14Remaining FundsRevised Project Cost EstimatesUnfunded/ (Excess Funding) WATER PROJECTSWT0001 Misc. Water Rehab (min bal $150,000)418,511$ 25,000$ 443,511$ 442,952$ 559$ 593,511$ 150,000$ WT0101 Water Tank Debt Payment-Impact 3,480,048$ 250,232$ 3,730,280$ 3,647,064$ 83,216$ 3,978,420$ 248,140$ WT0104 Well Repairs (min bal $200,000)1,113,992$ 200,000$ 1,313,992$ 1,156,935$ 157,057$ 1,613,992$ 300,000$ WT0803 Meters/Transponders (annual transfer $158,000)1,295,750$ 158,000$ 1,453,750$ 994,134$ 459,616$ 1,611,750$ 158,000$ WT0901 TRA Water Payments-Impact 700,000$ 50,000$ 750,000$ 700,000$ 50,000$ 750,000$ -$ WT1201 Reclaimed Water Line Extension 6,500,000$ 150,000$ 6,650,000$ 3,035,320$ 3,614,680$ 6,650,000$ -$ (3)WT1401 Line Rep - El Camino Real-$ 515,000$ 515,000$ 58,757$ 456,243$ 515,000$ -$ WT1402 Fixed Base Meter Reading and Water Meter Changeout-$ 5,500,000$ 5,500,000$ -$ 5,500,000$ 5,500,000$ -$ (4)WT1403 Reclaimed Water Line Extension Debt Payment-Impact-$ 120,369$ 120,369$ 80,248$ 40,121$ 241,263$ 120,894$ FB9910 FB- Water Impact (Restricted)-$ -$ -$ -$ -$ -$ (1,192,157)$ FB9901 FB - Water & Wastewater CIP-$ -$ -$ -$ -$ -$ (208,121)$ 13,508,301$ 6,968,601$ 20,476,902$ 10,115,410$ 10,361,492$ 21,453,936$ (423,244)$ OTHERAC1201 Texas Star Sports Complex Phase IV840,687$ -$ 840,687$ 556,196$ 284,491$ 840,687$ -$ CM0304 Entry Monument Sign Program115,782$ -$ 115,782$ 93,027$ 22,755$ 135,782$ 20,000$ CM0804 Redevelopment 974,022$ 278$ 974,300$ 907,847$ 66,453$ 1,374,300$ 400,000$ DV9901 EDC Incentive Funds475,854$ 25,000$ 500,854$ 450,853$ 50,001$ 525,854$ 25,000$ ED0101 Planning Consultants204,869$ -$ 204,869$ 104,869$ 100,000$ 204,869$ -$ ED1002 EDC Contingency250,000$ -$ 250,000$ -$ 250,000$ 250,000$ -$ FM1201 ADA/TAS Facility Improvements (min bal $75,000)50,000$ 50,000$ 100,000$ 26,586$ 73,414$ 100,000$ -$ GC1201 TSGC Misc. Improvements (min bal $150,000)250,000$ -$ 250,000$ 145,247$ 104,753$ 315,000$ 65,000$ GC1401 Golf Course Upgrades -$ 587,000$ 587,000$ 5,221$ 581,779$ 587,000$ -$ PD9901 Police and Courts Facility 11,718,184$ 109$ 11,718,293$ 11,640,751$ 77,542$ 11,718,293$ -$ PR0720 Misc. Park Improvements (min bal $100,000)575,000$ -$ 575,000$ 457,469$ 117,531$ 575,000$ -$ PR0804 Park Irrigation 150,000$ 25,000$ 175,000$ 83,761$ 91,239$ 200,000$ 25,000$ PR1201 Euless Family Life Center Aquatics 7,504,972$ -$ 7,504,972$ 7,305,539$ 199,433$ 7,504,972$ -$ PR1401 Glade Parks Trail Connection Design -$ 117,000$ 117,000$ 28,104$ 88,896$ 117,000$ -$ FB9906 FB-EDC CIP -$ -$ -$ -$ -$ -$ (417,694)$ FB9908 FB-Texas Star Sports Complex CIP -$ -$ -$ -$ -$ -$ (753,029)$ FB9909 FB-General CIP -$ -$ -$ -$ -$ -$ (189,246)$ FB9913 FB-Car Rental CIP -$ -$ -$ -$ -$ -$ (37,660)$ 23,109,370$ 804,387$ 23,913,757$ 21,805,470$ 2,108,287$ 24,448,757$ (862,629)$ 62,324,994$ 10,027,726$ 72,352,720$ 36,677,078$ 35,675,642$ 74,304,754$ (1,409,179)$ 3 Portion of debt not yet issued.4 Debt not yet issued.TOTAL FUNDED PROJECTSSub-Total Water ProjectsSub-Total Other Projects286
CITY OF EULESS
FUNDED PROJECTS
ADDITIONAL INFORMATION
DRAINAGE PROJECTS
MISCELLANEOUS DRAINAGE IMPROVEMENTS (DR9903)
TOTAL ESTIMATED PROJECT COST: $932,833
FUNDS REMAINING ON PROJECT: $694,050*
*Additional project funding of $95,000 for FY2015 is not included in funds remaining.
Description: The project provides funding for various drainage projects and emergency
repairs identified throughout the year. Often correction of these drainage issues requires
design services and other improvements such as bank stabilization. As major projects are
identified, they will be tracked separately and assigned a separate project number.
Justification: Failure to correct these problems often causes damage to existing infrastructure.
Operating Impact: Completion of these projects and repairs throughout the City as they occur
results in reduced maintenance costs, thereby allowing the City to redirect maintenance funds
to other areas.
FLOODING MITIGATION (DR1101)
TOTAL ESTIMATED PROJECT COST: $500,000
FUNDS REMAINING ON PROJECT: $481,666
Description: The project consists of identifying chronic flooding locations within the City of
Euless and determining the cost/benefit of acquisition and protection compared to extensive
drainage relief projects. Property acquisition will be recommended after consideration of
flooding history, appraisals, and feasible alternative drainage solutions have been evaluated.
Justification: Properties throughout the City of Euless situated adjacent to creeks have
experienced drainage problems for several years. The cost for implementing drainage
improvement projects to mitigate flooding at isolated locations may be much greater than the
cost of property acquisition. Chronic flooding lowers property values and this program will offer
a means of relief for affected property owners.
Operating Impact: Little to no impact upon operations is anticipated.
MISCELLANEOUS CREEK MAINTENANCE (DR1201)
TOTAL ESTIMATED PROJECT COST: $135,000
FUNDS REMAINING ON PROJECT: $70,466*
*Additional project funding of $30,000 for FY2015 is not included in funds remaining.
Description: The project provides for the maintenance in the creeks (Little Bear Creek,
Hurricane Creek, Boyd Branch, and Blessing Branch) including the removal of fallen trees that
impede the flow of creek water in the natural creek channels, clearing brush and debris at
major bridge crossings, and preventative maintenance. The project does not address items
that are deemed cosmetic enhancements.
287
CITY OF EULESS
FUNDED PROJECTS
ADDITIONAL INFORMATION
Justification: Natural creek erosion undermines the root systems of trees adjacent to creek
banks which results in trees falling into or across creek channels. These fallen trees together
with accumulated brush and debris can impede the flow of storm water in the natural creek
channels resulting in a rise in the normal water surface elevation. Fallen trees that are
conveyed downstream in the natural creek channels may cause damage to the substructure of
bridges spanning creek channels.
Operating Impact: Completion of the maintenance in the creek channels will reduce the
likelihood of flooding. Savings are also anticipated in post-storm cleanup costs. The City has
recommended a minimum balance in this project of $100,000. When the balance falls below
this threshold, a transfer from the Drainage Utility operating fund is required to maintain this
funding level.
BOYD BRANCH IMPROVEMENTS (DR0000)
TOTAL ESTIMATED PROJECT COST: $10,000,000
FUNDS REMAINING ON PROJECT: $ -0- (funding approved, debt unissued)
Description: The project includes the portion of Boyd Branch from South Pipeline Road to
SH183 and may include structural and nonstructural activities to reduce or minimize the effects
of large stormwater events. A large portion of this project occurs on a section of Boyd Branch
that lies in a platted private drainage easement which also shows the maintenance
responsibility to rest on the property owner(s). Because the City of Euless has no easement
rights along these sections of Boyd Branch, the City is of the opinion that improving the
capacity of Boyd Branch to handle large stormwater events is the responsibility of the property
owner(s). The City of Euless may have some utility relocation expenses related to any
improvements made to Boyd Branch.
Justification: Large stormwater events result in runoff exceeding the capacity of Boyd Branch.
The project is intended to reduce or minimize property losses associated with such stormwater
runoff.
Operating Impact: Completion of the project will reduce the likelihood of structural flooding in a
large stormwater event. The City’s portion of the project is estimated to be $4,000,000 or less
depending on the scope of work defined.
STREET IMPROVEMENTS
GLADE PARKS IMPROVEMENTS (PS1102)
TOTAL ESTIMATED PROJECT COST: $12,100,604
FUNDS REMAINING ON PROJECT: $ 409,908 (future bond issue $9M+)
Description: The project represents the funding required for the infrastructure improvements
at the Glade Parks Development as approved in the Project and Financing Plan. The project
scope includes the construction of Rio Grande Boulevard, portions of Heritage Avenue, the
Little Bear Creek Bridge, SH121 improvements, landscaping, wetland mitigation, Brazos
Boulevard and remaining streets, main entrance and medians, underground drainage, and
associated utility installations, as well as administrative and financing costs.
288
CITY OF EULESS
FUNDED PROJECTS
ADDITIONAL INFORMATION
Justification: The construction of public infrastructure will spur economic development in the
area and complete an access route to existing Euless businesses.
Operating Impact: Realization of the anticipated economic development will increase property
values, property tax revenues, and sales tax revenues. A portion of the increased revenues
will be allocated to the repayment of the debt issued for funding the project. Remaining annual
debt payments range on debt issued to-date from $236,000 to $241,000 annually. The debt
will be paid in full in fiscal year 2030.
ADA/TAS INFRASTRUCTURE IMPROVEMENTS (PS1202)
TOTAL ESTIMATED PROJECT COST: $463,800
FUNDS REMAINING ON PROJECT: $46,873*
*Additional project funding of $50,000 for FY2015 is not included in funds remaining.
Description: This project provides for the continued improvements to City infrastructure as
required by Federal and State mandated Americans with Disabilities Act/Texas Accessibility
Standards ("ADA/TAS"). City sidewalks, crosswalks, curb ramps, and other areas covered
under both ADA and TAS requirements will be part of these improvements.
Justification: Many sidewalks, curb ramps, and other similar items are outdated and do not
meet current ADA/TAS requirements. Updating accessibility on a continuing basis will help
keep the City in compliance with government standards and will address the growing needs of
citizens with accessibility issues.
Operating Impact: Savings in annual maintenance costs are anticipated from completion of
this project.
MISCELLANEOUS STREET REPAIRS (PS1203)
TOTAL ESTIMATED PROJECT COST: $405,000
FUNDS REMAINING ON PROJECT: $159,351*
*Additional project funding of $75,000 for FY2015 is not included in funds remaining.
Description: This project includes the removal and replacement of deteriorated sections of
pavement along identified roadways.
Justification: Continuing repair of the existing street pavements will maintain safe driving
conditions and will extend the overall life of City streets.
Operating Impact: Completion of the project will allow maintenance funds to be redirected to
other areas without increasing the overall operating budget. The City has recommended a
minimum balance in this project of $150,000. When the balance falls below this threshold, a
transfer from the Street CIP fund balance or an operating fund is required to maintain this
funding level.
289
CITY OF EULESS
FUNDED PROJECTS
ADDITIONAL INFORMATION
CULLUM DRIVE IMPROVEMENTS – SH10 to HUITT LANE (PS1303)
TOTAL ESTIMATED PROJECT COST: $1,295,738
FUNDS REMAINING ON PROJECT: $779,473
Description: The project consists of the engineering, required right-of-way acquisition and
construction for a 31' wide concrete roadway to replace an existing deteriorating asphalt
roadway from SH10 to Huitt Lane. The project scope includes underground storm drainage,
sidewalks and wastewater main replacement.
Justification: Reconstruction of this street will provide a residential street in compliance with
current City standards.
Operating Impact: Savings in annual maintenance costs are anticipated from completion of
this project.
FY2014 39th CDBG – ADA INFRASTRUCTURE IMPROVEMENTS (PS1401)
TOTAL ESTIMATED PROJECT COST: $300,000
FUNDS REMAINING ON PROJECT: $300,000
Description: This project provides for continued improvements to accessibility ramps by
removing architectural barriers to accessibility as required by Federal and State mandated
Americans with Disabilities Act and Texas Accessibility Standards (“ADA/TAS”). The project
scope includes identification of architectural barriers to accessibility that meets CDBG eligibility
guidelines and the subsequent replacement thereof.
Justification: Removing architectural barriers to accessibility is an eligible CDBG activity and
will assist in the City’s efforts to maintain compliance with applicable Federal and State
ADA/TAS codes.
Operating Impact: Savings in annual maintenance costs are anticipated from completion of
this project.
WASTEWATER PROJECTS
MISCELLANEOUS WASTEWATER REHAB (WW0002)
TOTAL ESTIMATED PROJECT COST: $506,086
FUNDS REMAINING ON PROJECT: $40,539*
*Additional project funding of $90,000 for FY2015 is not included in funds remaining.
Description: The project includes small, previously unidentified wastewater main problems
detected and repaired throughout the fiscal year. Larger projects will be determined on an “as
needed” basis and presented as new projects during the capital budget process so that
funding may be identified.
Justification: Many wastewater lines throughout the City are 40+ years old. Most of the lines
are vitrified clay tile and are subject to ground movement, pulled joints, root infiltration, and
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deterioration due to hydrogen sulfide gas and other chemicals. Many are substandard in size
and have inflow/infiltration problems. Systematic replacement will reduce maintenance costs
and customer problems.
Operating Impact: The project alleviates some of the maintenance costs associated with the
smaller wastewater projects within the City, thereby allowing the redirection of maintenance
dollars to other areas. The City has recommended a minimum balance in this project of
$100,000. When the balance falls below this threshold, a transfer from the Water and
Wastewater operating fund is required to maintain this funding level.
TRA WASTEWATER PAYMENTS (WW0605)
TOTAL ESTIMATED PROJECT COST: $100,000 annually
Description: Based on a review by Birkoff, Hendricks, and Conway of the water and
wastewater impact fees, it was determined that a substantial portion of the wastewater impact
fee is attributable to Trinity River Authority (“TRA”) capital projects. Therefore, these fees are
to be used to pay a portion of the annual TRA expense.
Justification: The expansion of TRA provides additional capacity and it was determined
through the wastewater impact fee study that these funds could be used to pay a portion of
TRA wastewater payments.
Operating Impact: The estimated payments of $100,000 annually reduce the Water and
Wastewater Fund’s operating expenses for TRA services. At the conclusion of the drawdown
period, Water and Wastewater operating fund will be required to absorb this annual obligation.
SH183 PHASE I WASTEWATER RELOCATION (WW1203)
TOTAL ESTIMATED PROJECT COST: $454,000
FUNDS REMAINING ON PROJECT: $454,000
Description: The City of Euless has wastewater mains and associated items located within the
SH183 right-of-way. These facilities must be relocated to accommodate the SH183 expansion.
It is anticipated that the City of Euless will enter into a relocation agreement with NTEMP to
authorize them to design and relocate wastewater lines. The City will be responsible for 50%
of the cost of the line relocation.
Justification: City of Euless wastewater facilities are located within TxDoT right-of-way. As
such, the City must provide for utility relocation to accommodate the roadway expansion.
Operating Impact: Little to no impact on operations is anticipated.
LINE REPLACEMENT – DENTON DRIVE (WW1401)
TOTAL ESTIMATED PROJECT COST: $629,000
FUNDS REMAINING ON PROJECT: $603,933
Description: The project consists of the replacement of the following wastewater mains:
1. Denton Drive between Collin Drive and Harwood Drive to include a portion of Bell Drive,
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2. Dallas Drive between Denton Drive and Irion Drive, and
3. Irion Drive between Dallas Drive and Harwood Drive.
Justification: Many wastewater lines throughout the City are 40+ years old. Most of the lines
are clay tile and are subject to ground movement, pulled joints, root infiltration, and
deterioration due to hydrogen sulfide gas and other chemicals. Many are substandard in size
and have inflow/infiltration problems. Systematic replacement will reduce maintenance costs
and customer problems.
Operating Impact: By implementing a systematic replacement program, the City is able to
cash-flow these projects and redirect maintenance funds to other areas of the City without
increasing the total maintenance budget.
WATER PROJECTS
MISCELLANEOUS WATER REHAB (WT0001)
TOTAL ESTIMATED PROJECT COST: $593,511
FUNDS REMAINING ON PROJECT: $559*
*Additional project funding of $150,000 for FY2015 is not included in funds remaining.
Description: The project is for repair of small, previously unidentified water main problems that
may arise throughout the fiscal year. Larger projects will be determined on an “as needed”
basis and presented as new projects during the capital budget process so that funding may be
identified.
Justification: Some of the City’s older water mains have deteriorated and need replacement or
repair. Staff requests that this project be funded on an annual basis.
Operating Impact: This project alleviates some of the maintenance costs associated with
smaller water projects within the City, thereby allowing the City to reallocate the maintenance
dollars to other locations. The City has recommended a minimum balance in this project of
$150,000. When the balance falls below this threshold, a transfer from the Water and
Wastewater operating fund is required to maintain this funding level.
WATER TANK DEBT PAYMENT (WT0101)
TOTAL ESTIMATED PROJECT COST: $3,978,420
FUNDS REMAINING ON PROJECT: $ 83,216*
*Additional project funding of $248,140 for FY2015 is not included in funds remaining.
Description: The project consists of the transfer of funds from water impact fees to pay the
debt service related to the construction of the new water tower.
Justification: The water tower provides additional capacity and is included in the water impact
study.
Operating Impact: The portion of the debt service covered by the impact fee funding reduces
the burden on the Water and Wastewater operating fund. The annual payments range from
$245,000 to over $258,000 annually through 2020.
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WELL REPAIRS (WT0104)
TOTAL ESTIMATED PROJECT COST: $1,613,992
FUNDS REMAINING ON PROJECT: $ 157,057*
*Additional project funding of $300,000 for FY2015 is not included in funds remaining.
Description: The project includes the repair of well pumps and other unanticipated well repairs
identified throughout the year.
Justification: Maintaining the City’s wells results in the ability to produce water at a substantial
reduction in cost.
Operating Impact: This project alleviates some of the maintenance costs associated with the
smaller well repairs, thereby allowing the City to redirect the maintenance dollars to other
areas. The City has recommended a minimum balance in this project of $200,000. When the
balance falls below this threshold, a transfer from the Water and Wastewater operating fund or
CIP fund balance is required to maintain this funding level.
METERS AND TRANSPONDERS REPLACEMENT PROGRAM (WT0803)
TOTAL ESTIMATED PROJECT COST: $1,611,750
FUNDS REMAINING ON PROJECT: $ 459,616*
*Additional project funding of $158,000 for FY2015 is not included in funds remaining.
Description: The project provides for the purchase and installation of water meters and the
transponders used to electronically read water consumption.
Justification: The dependability of the reading equipment, the transponders, the battery life
expectancy of the automated reading system, as well as the meter flows, must be monitored
and maintained to ensure system integrity.
Operating Impact: The Water and Wastewater operating fund transfers $158,000 annually for
meter and transponder replacement.
TRA WATER PAYMENTS IMPACT FEES (WT0901)
TOTAL ESTIMATED PROJECT COST: $750,000
FUNDS REMAINING ON PROJECT: $ 50,000
Description: Based on a review by Birkoff, Hendricks, and Conway of the water and
wastewater impact fees, it was determined that a substantial portion of the water impact fee is
attributable to Trinity River Authority (“TRA”) capital projects. Therefore, these fees are to be
used to pay a portion of the annual TRA expense.
Justification: The expansion of TRA provides additional capacity and it was determined
through the water impact fee study that these funds could be used to pay a portion of TRA
water payments.
Operating Impact: The estimated payments of $50,000 annually reduce the Water and
Wastewater Fund’s operating expenses for TRA services. At the conclusion of the drawdown
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period, the Water and Wastewater operating fund will be required to absorb this annual
obligation.
RECLAIMED WATER LINE EXTENSION (WT1201)
TOTAL ESTIMATED PROJECT COST: $6,500,000 (future bond issue $3.2M)
FUNDS REMAINING ON PROJECT: $ 358,343
Description: The project will extend the City's Reclaimed Water Utility System from a point
near the northeast corner of Bear Creek Parkway and Midway Drive, northward to a point near
Mid Cities Boulevard. Extension of this system will provide reclaimed water service to multiple
multi-family properties from Harwood Road to Mid Cities Boulevard as well as the City's Bear
Creek Park. Additional system expansion would be possible in the future.
Justification: Construction of the project will result in lower non-potable water costs for end
users, offset future potable water purchases by the City, and will serve to responsibly conserve
potable water resources for the City and the region.
Operating Impact: Extension of the reclaimed water line to additional properties will reduce the
amount of potable water that would have otherwise been purchased from Trinity River
Authority, thereby reducing the City’s overall portion of the TRA system costs.
LINE REPLACEMENT – EL CAMINO REAL (WT1401)
TOTAL ESTIMATED PROJECT COST: $515,000
FUNDS REMAINING ON PROJECT: $456,243
Description: The project consists of the replacement of an existing 8" AC water main with a
10" PVC water main on El Camino Real from W Pipeline Road to the south City limits. The
project scope includes approximately 3200 linear feet of 10" PVC, 20 valves, and 8 fire
hydrants. New water service connections to the apartments and townhomes will also be
included in the project.
Justification: Old and deteriorated water mains increase the City's maintenance costs.
Substandard size water mains provide inadequate flow of water. Systematic replacement of
old deteriorated or substandard size water mains will reduce maintenance costs. The water
main on El Camino Real has experienced several breaks within the last two years.
Operating Impact: By implementing a systematic replacement program, the City is able to
cash-flow these projects and redirect maintenance funds to other areas of the City without
increasing the total maintenance budget.
FIXED BASE METER READING AND WATER METER CHANGEOUT (WT1402)
TOTAL ESTIMATED PROJECT COST: $5,500,000
FUNDS REMAINING ON PROJECT: $ -0- (funding approved, debt unissued)
Description: Replace existing drive by meter reading system to a fixed base reading system.
Currently, City water meters are divided into one of four reading cycles with each cycle being
read on a monthly basis. The reading occurs as a City vehicle traverses each street within the
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cycle that is being read for that week. By implementing a fixed base system, all City water
meters can be read at the same time with the readings transmitted to the Utility Billing Office
utilizing current City infrastructure.
Justification: Implementing the new system will:
1. allow real time reading of approximately 15,000 meters,
2. allow for more timely billing to coincide with billings from TRA,
3. provide the ability to track water efficiency (billed vs produced and purchased) with greater
accuracy,
4. replace the high percentage of meters nearing the point at which there is a loss of accuracy
due to age and volume,
5. store consumption history allowing for pinpointing of consumption patterns for suspected
leak resolution,
6. facilitate enforcement of time of day irrigation violations during times of drought and watering
restrictions,
7. depending upon manufacturer chosen, offer system wide leak monitoring/detection as an
option,
8. allow customer access to water use patterns, and
9. replace meters with low/no lead brass meters to meet EPA requirements.
Operating Impact: Anticipated improvement in water efficiency rating will likely reduce
operating costs. Since at least a portion of the project funding is from debt, annual debt
service costs will increase.
RECLAIMED WATER LINE EXTENSION DEBT PAYMENT (WT1403)
TOTAL ESTIMATED PROJECT COST: $241,263*
FUNDS REMAINING ON PROJECT: $ 40,121
*Additional project funding of $120,894 for FY2015 is not included in funds remaining.
Description: This project includes the transfer of funds from the water impact fee to pay debt
service (W/S System Revenue Bonds, series 2013) related to the first phase of the extension
of the reclaimed water system.
Justification: The project provides a non-potable water source for irrigation which will offset
future potable water purchases by the City and will serve to responsibly conserve potable
water resources for the City and the region.
Operating Impact: The debt for phase I of the extension is funded from impact fees thereby
relieving the operating fund of this portion of the debt burden. Payments approximate
$120,000 annually.
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OTHER PROJECTS
TEXAS STAR SPORTS COMPLEX IMPROVEMENTS, PHASE IV (AC1201)
TOTAL ESTIMATED PROJECT COST: $840,687
FUNDS REMAINING ON PROJECT: $284,491*
*Project includes $195,000 of contributed capital.
Description: The project scope includes the design and construction of a parking lot and a
concession/rest room facility at the Texas Star Sports Complex.
Justification: Since the completion of Phase III at the Texas Star Sports Complex, the facility
has been severely under served in parking, rest room facilities, and concessions. With the
completion of Phase IV, the Texas Star Sports Complex will be positioned to serve the ever-
increasing athletic needs of the community and spur economic opportunities for the City.
Operating Impact: Completion of the project will provide the facility with additional revenue
opportunities by providing more space for tournament participants.
ENTRY MONUMENT SIGN PROGRAM (CM0304)
TOTAL ESTIMATED PROJECT COST: $135,782
FUNDS REMAINING ON PROJECT: $ 22,755*
*Additional project funding of $20,000 for FY2015 is not included in funds remaining.
Description: The project provides for the construction of City of Euless monument entry signs
at key visibility points throughout the City along with landscaping of the immediate
surroundings.
Justification: The monument signs further enhance the efforts to beautify, identify, and brand
the City of Euless.
Operating Impact: Due to landscaping around the signs, additional maintenance at these sites
is required to sustain the level of beauty desired in these areas.
REDEVELOPMENT (CM0804)
TOTAL ESTIMATED PROJECT COST: $1,374,300
FUNDS REMAINING ON PROJECT: $ 66,453*
*Additional project funding of $400,000 for FY2015 is not included in funds remaining.
Description: The project allows the City to participate in redevelopment projects and other
community improvements or make acquisitions of property that will be of economic benefit to
the City of Euless.
Justification: As the City ages, it is imperative that the economic vitality of the City remain
strong. Reinvestment into the community will protect property values from deterioration and
keep commercial properties occupied and vibrant.
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Operating Impact: Failure to protect property tax values from decline will result in lower
property tax revenues. Commercial properties are essential to maintaining the City’s sales tax
revenue base.
EDC INCENTIVE FUNDS (DV9901)
FUNDS REMAINING ON PROJECT: $525,854
TOTAL ESTIMATED PROJECT COST: $ 50,001*
*Additional project funding of $25,000 for FY2015 is not included in funds remaining.
Description: Funds to aid the City of Euless in attracting development opportunities.
Justification: The project will allow the City to have resources available to participate in
development opportunities as they may arise.
Operating Impact: The project allows the Economic Development Department some flexibility
in attracting new businesses to the City of Euless. The Economic Development Corporation,
which is funded by a ½¢ sales tax, makes an annual contribution to this project in the amount
of $25,000.
PLANNING CONSULTANTS (ED0101)
TOTAL ESTIMATED PROJECT COST: $204,869
FUNDS REMAINING ON PROJECT: $100,000
Description: Commission a study of the highest and best use of this valuable commercial land.
Justification: Poor planning can result in lower than desired tax revenue and less than optimal
development quality. The City of Euless needs to be proactive to guide the development of
vital tracts within the City limits.
Operating Impact: Economic Development as a result of these studies could substantially
impact future tax revenues.
EDC CONTINGENCY (ED1002)
TOTAL ESTIMATED PROJECT COST: $250,000
FUNDS REMAINING ON PROJECT: $250,000
Description: To provide funding for emergencies or unforeseen projects that arises throughout
the year.
Justification: This project enables the City to act quickly on emergency or unforeseen projects.
Without this funding, these types of projects would have to wait until the next budget cycle
which could increase costs or impede economic development opportunities.
Operating Impact: The project allows the Economic Development Department some flexibility
in attracting new businesses to the City of Euless.
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ADA FACILITY IMPROVEMENTS (FM1201)
TOTAL ESTIMATED PROJECT COST: $100,000
FUNDS REMAINING ON PROJECT: $ 73,414
Description: This project provides for the continued improvements to various City facilities as
required by Federal and State mandated Americans with Disabilities Act/Texas Accessibility
Standards ("ADA/TAS"). City facilities, entrances, lifts, signage, speech and hearing aided
devices, and other areas covered under both ADA and TAS requirements will be part of these
improvements. Project funds will be managed by the City Manager's Office and will be
allocated as identified projects are brought forth and approved.
Justification: Some City facilities do not meet current ADA/TAS requirements. Updating
accessibility on a continuing basis will help keep the City in compliance with government
standards and will address the growing needs of citizens with accessibility issues.
Operating Impact: The City has recommended a minimum balance in this project of $75,000.
When the balance falls below this threshold, a transfer from an operating fund is required to
maintain this funding level.
TSGC MISCELLANEOUS IMPROVEMENTS (GC1201)
TOTAL ESTIMATED PROJECT COST: $315,000
FUNDS REMAINING ON PROJECT: $104,753*
*Additional project funding of $65,000 for FY2015 is not included in funds remaining.
Description: To provide funding to address small capital projects which arise throughout the
year at Texas Star Golf Course.
Justification: Without funding for this project, the smaller items identified throughout the year
could not be addressed in a timely manner and would have to be postponed until the next
budget year for funding consideration. Timely response preserves the City's investment in a
high-profile asset and maintains the quality service levels expected from patrons.
Operating Impact: Future maintenance dollars may be saved by addressing some of these
items as they arise rather than waiting to address them during the next budget cycle. The City
has recommended a minimum balance in this project of $150,000. When the balance falls
below this threshold, a transfer from the TSGC reserve fund is required to maintain this funding
level.
GOLF COURSE UPGRADES (GC1401)
TOTAL ESTIMATED PROJECT COST: $587,000
FUNDS REMAINING ON PROJECT: $581,779
Description: Resurface the 18 Bentgrass greens on the course and the green nursery. Strip
and prepare putting surface and collars for new turf, fumigate greens and collars to kill all
plants, weed seeds, diseases, nematodes, and insects present in the soil. Sprig putting
surface with Mini Verde Ultra Dwarf Bermuda and re-sod collars with 419 Bermuda.
Reconstruct all sand bunkers to consistent standards and specifications including the removal
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of existing sand material and drainage, reshape the bunkers as needed, install new drainage
and bunker liner material, and refill with premier crushed quartz bunker sand material to a
uniform depth. The existing sand will be used for agronomic practices around the course and
practice areas. Tee leveling, cart path improvements, expansion of the tee boxes and various
miscellaneous improvements are included in the project scope.
Justification: Texas Star is a championship daily fee golf facility known for its high level of
service and excellent course conditions. At this point in the life of the greens, it has become
increasing more difficult to maintain the Bentgrass greens in an acceptable condition during
the summer months. This is due in large part to a reduction in drainage capabilities of the
greens themselves, weed and surrounding turf encroachment, the utilization of fans for air
circulation, and the use of reclaimed water containing higher salt levels. The proposed Ultra
Dwarf Bermuda greens are much better suited to withstand the heat of North Texas summers
and are much more forgiving of drainage issues, poor air circulation, and the use of reclaimed
water. Additionally, the sand bunkers have been a consistent area of concern which staff has
addressed on a limited number of bunkers each year by repair or replacement of both the
bunker sand and underlying drainage. Simultaneous reconstruction of all sand bunkers to
consistent standards and specifications would result in not only an aesthetically pleasing look,
but optimal playing conditions as well.
Operating Impact: The installation of the Bermuda grass will result in elimination of greens
fans, so some savings in electrical costs are anticipated. Upon maturity, the Bermuda will
tolerate additional foot traffic which provides the potential for additional revenues.
POLICE & COURTS FACILITY (PD9901)
TOTAL ESTIMATED PROJECT COST: $11,718,293
FUNDS REMAINING ON PROJECT: $ 77,542
Description: This project includes a 53,000 square foot facility to accommodate police, jail,
and courts. This project is substantially complete.
Justification: Existing space available for these operations is grossly inadequate.
Operating Impact: With the completion of this project, the City experienced increased
personnel costs, increased utilities, and increased maintenance costs due to the square
footage of the new building. This increase resulted in additional annual maintenance cost of
approximately $90,000 and $106,000 in utilities costs. The operating costs are paid through
the General Fund and the Crime Control and Prevention District. The annual debt service for
the building, which is paid through ad valorem taxes, is approximately $750,000.
MISCELLANEOUS PARK IMPROVEMENTS (PR0720)
TOTAL ESTIMATED PROJECT COST: $575,000
FUNDS REMAINING ON PROJECT: $117,531
Description: This project provides funding for the upgrade and modernization of City parks to
include replacement of aged structures such as pavilions, picnic tables, gazebos, signs, safety
components, and other park amenities including the addition of a gazebo on Main Street. Park
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infrastructure and structure painting are included in the scope of the project. Additionally, the
project encompasses the installation of trail lighting along the Trails of Euless similar to the
lighting installed along the trail through Midway Park. Trailwood Park, Bob Eden Trail, The
Preserve at McCormick Park, The Villages of Bear Creek Park and Heritage Park would also
benefit from trail lighting.
Justification: Pursuant to the recommendations in the Parks Master Plan, park accessibility
should be in compliance with the Americans with Disabilities Act. The existing equipment in
many park areas is becoming aged and will require refurbishment or replacement in the near
term. Additionally, park infrastructure should be maintained at a level that meets citizen
expectations. The popularity of the trails have necessitated the installation of lighting to extend
the hours of usage and to provide increased visibility in remote areas of the trail system.
Operating Impact: The installation of new equipment will require some additional staff hours
for the performance of preventative maintenance. The City has recommended a minimum
balance in this project of $100,000. When the balance falls below this threshold, a transfer
from the EDC operating fund is required to maintain this funding level.
PARK IRRIGATION (PR0804)
TOTAL ESTIMATED PROJECT COST: $200,000
FUNDS REMAINING ON PROJECT: $ 91,239*
*Additional project funding of $25,000 for FY2015 is not included in funds remaining.
Description: The project provides annual funding to continue the City’s efforts to meet
irrigation needs throughout the park system.
Justification: The project allows for maintenance and expansion of the irrigation systems
throughout the City’s parks to enhance the overall condition of the landscape and green space.
Operating Impact: The EDC operating fund contributes $25,000 annually in funding to
enhance the park irrigation system. The installation of new irrigation systems will require
additional staff hours for the performance of preventative maintenance and increased water
usage is anticipated.
EULESS FAMILY LIFE CENTER AQUATICS (PR1201)
TOTAL ESTIMATED PROJECT COST: $7,504,972
FUNDS REMAINING ON PROJECT: $ 199,433
Description: The project consists of the design and construction of indoor and outdoor family
aquatic facilities. The indoor facility includes a lap/leisure pool, current channel, slide, and
therapy pool. This multi-purpose facility will be attached to the senior center and will offer
aquatic programs for the senior population and the general public. The outdoor aquatics
center will include various play components such as a leisure pool, slides, aqua play features,
shade structures, a bath house, and all the necessary filtration systems. The project also
includes redevelopment of the entire site such as relocating the tennis courts and the
construction of various trails, a group pavilion, an amphitheater, multi-use sport courts,
additional picnic stations with grills, a nature area, a botanical garden, and public art display(s).
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Justification: The City population is sufficient to support a family aquatic center. The City's
existing aquatic facilities have aged and maintaining the pools and support facilities has been
an ongoing issue and concern. The operating expenses continue to increase, far exceeding
the revenue generated by the pools. Continuing in repair mode is no longer possible at the
Wilshire and South Euless Pools and a long-term plan is necessary. Given the fact that two of
the neighborhood pools are over thirty years old and the cost to renovate, repair, or replace
them is estimated at over one million dollars each, it is recommended that the City concentrate
its efforts and resources toward the family aquatic facility to serve the citizens of Euless.
Operating Impact: The net operating impact is an increase in expense of approximately
$114,000 for staffing both facilities. The remainder of the expenditures will be offset with
anticipated revenue from operating the facilities.
GLADE PARKS TRAIL CONNECTION DESIGN (PR1401)
TOTAL ESTIMATED PROJECT COST: $117,000
FUNDS REMAINING ON PROJECT: $ 88,896
Description: This phase of the project consists of the design, engineering, surveying and
geotech services for a trail that will connect to the existing trail at Creekwood Estates, run
underneath the northbound service road, SH121, and the southbound service road to the
southeast corner of the Glade Parks Development. Future connectivity through Glade Parks is
planned within the overall development of that site.
Justification: Very high interest in trails and trail connectivity were identified in the scientific
survey conducted for the adopted Parks Master Plan. 88% of those who participated in the
survey singled out trail connections between existing and future park developments as the
number one priority. Additionally, 76% identified the need for trail connectivity to other cities as
a top priority.
The City of Euless has experienced significant progress in the last few years in the area of trail
development with an extensive network of paved and unpaved trails. The trails system is a
valuable asset to the community as it assists not only in providing a safe means for non-
vehicular travel, but also in providing an opportunity for a variety of unstructured, low-impact
recreational pursuits. The development and maintenance of the trails system continued to
receive significant support from the citizens as indicated in the responses to the needs
assessment survey conducted as a part of the Parks Master Plan update.
Operating Impact: Little to no impact on operations is anticipated from the completion of the
design phase of this project.
301
302
DEBT
Building on a Strong Foundation
303
732,455$ 845,229$ 880,224$ 880,224$ 885,270$
REVENUES
Property Taxes 3,265,086$ 3,125,468$ 2,968,649$ 3,099,650$ 2,994,233$
Gross Receipts Tax -$ -$ -$ -$ -$
General Sales Tax -$ -$ -$ -$ -$
Selective Sales Tax -$ -$ -$ -$ -$
Fines/Fees/Penalties 17,185$ 27,605$ 20,000$ 22,000$ 22,000$
Licenses & Permits -$ -$ -$ -$ -$
Interest Income 1,142$ 1,448$ 1,350$ 771$ 820$
Intergovernmental Revenue -$ -$ -$ -$ -$
Charges for Service -$ -$ -$ -$ -$
Miscellaneous/Rental Income 714,347$ 709,929$ 712,915$ 712,619$ 495,000$
Insurance/Risk/Other Financing Sources 13,340,435$ 1,239,046$ -$ -$ -$
Revenues before Transfers 17,338,195$ 5,103,496$ 3,702,914$ 3,835,040$ 3,512,053$
Transfers from Other Funds 2,504,402$ 2,750,081$ 2,647,153$ 2,644,174$ 3,125,809$
TOTAL REVENUES 19,842,597$ 7,853,577$ 6,350,067$ 6,479,214$ 6,637,862$
TOTAL RESOURCES 20,575,052$ 8,698,806$ 7,230,291$ 7,359,438$ 7,523,132$
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 19,729,823$ 7,818,582$ 6,474,168$ 6,474,168$ 6,732,536$
Expenditures before Transfers 19,729,823$ 7,818,582$ 6,474,168$ 6,474,168$ 6,732,536$
Transfers to Other Funds -$ -$ -$ -$ -$
TOTAL EXPENDITURES 19,729,823$ 7,818,582$ 6,474,168$ 6,474,168$ 6,732,536$
ENDING FUND BALANCE 845,229$ 880,224$ 756,123$ 885,270$ 790,596$
The projected FY15 decrease is due to the use of excess reserves to pay current year debt service.
ESTIMATED
FY2013-14
BUDGET
FY2013-14 DEBT FUND SUMMARY
BEGINNING FUND BALANCE
ACTUAL
FY2012-13
PROPOSED
FY2014-15
ACTUAL
FY2011-12
304
6,406,883$ 6,161,113$ 6,620,097$ 6,620,097$ 5,342,264$
REVENUES
Property Taxes -$ -$ -$ -$ -$
Gross Receipts Tax -$ -$ -$ -$ -$
General Sales Tax -$ -$ -$ -$ -$
Selective Sales Tax -$ -$ -$ -$ -$
Fines/Fees/Penalties -$ -$ -$ -$ -$
Licenses & Permits -$ -$ -$ -$ -$
Interest Income 21,014$ 16,709$ 13,700$ 12,146$ 15,570$
Intergovernmental Revenue -$ -$ -$ -$ -$
Charges for Service -$ -$ -$ -$ -$
Miscellaneous/Rental Income 513,610$ 716,981$ 411,500$ 581,962$ 331,137$
Insurance/Risk/Other Financing Sources -$ -$ -$ -$ -$
Revenues before Transfers 534,624$ 733,690$ 425,200$ 594,108$ 346,707$
Transfers from Other Funds 127,295$ -$ 115,000$ 75,000$ 289,452$
TOTAL REVENUES 661,919$ 733,690$ 540,200$ 669,108$ 636,159$
TOTAL RESOURCES 7,068,802$ 6,894,803$ 7,160,297$ 7,289,205$ 5,978,423$
EXPENDITURES
Personal Services -$ -$ -$ -$ -$
Professional/Technical Services -$ -$ -$ -$ -$
Contractual Services -$ -$ -$ -$ -$
Utilities -$ -$ -$ -$ -$
Maintenance 26,691$ 11,384$ -$ -$ -$
Other Services/Contingencies -$ -$ 48,621$ 75,000$ -$
Insurance -$ -$ -$ -$ -$
General & Administrative -$ -$ -$ -$ -$
Rebates/Incentives -$ -$ -$ -$ -$
Supplies -$ -$ -$ -$ -$
Capital Purchases (Equipment)288,098$ 33,579$ 585,739$ 656,751$ -$
Debt Service/Bank Charges 27,463$ -$ -$ -$ -$
Expenditures before Transfers 342,252$ 44,963$ 634,360$ 731,751$ -$
Transfers to Other Funds 565,437$ 229,743$ 893,607$ 1,215,190$ 606,398$
TOTAL EXPENDITURES 907,689$ 274,706$ 1,527,967$ 1,946,941$ 606,398$
ENDING FUND BALANCE 6,161,113$ 6,620,097$ 5,632,330$ 5,342,264$ 5,372,025$
ACTUAL FY2012-
13
Projected FY15 increase is due to meeting both the designated reserve level set by bond covenants and the recommended reserve level set by the City’s
Fiscal Policies.
PROPOSED
FY2014-15
ESTIMATED
FY2013-14
BUDGET
FY2013-14
DEBT RESERVE FUND
SUMMARY
BEGINNING FUND BALANCE
ACTUAL FY2011-
12
305
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 sixteen years of remaining payments with additional debt capacity as the
structure begins to decline in 2017 and 2019 and falls dramatically in 2021 and 2022 and again in
2025. The final debt service payment lies in fiscal year 2033.
This debt structure also represents the following ratios:
Debt to Current Debt
Debt per Capita: Tax Base: to Revenue:
City - $512 .69% 9.5%
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 right at 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.
306
Revenue:
The City’s revenue bonds are comprised of Water and Wastewater, and Sales Tax.
Water and Wastewater
The existing debt structure represents nineteen years of remaining payments with additional debt
capacity as the structure begins to decline in 2021. The final payment lies in 2033.
Current coverage ratio is 9.22 times, as calculated below:
Net Income 2,567,959 9.22
Avg. Annual Debt outstanding 278,494
Sales Tax
The City approved an additional sales tax of a half-cent under the 4b Economic Development
legislation. The purpose of the sales tax is to fund library projects, parks projects, and economic
development incentives. The existing debt payment schedule falls dramatically in 2016 and again in
2017. The final payment on these bonds lies in 2019.
There are currently no plans for additional debt issues in the near future. Current coverage ratio is
20.2 times, as calculated below:
Gross Sales Tax Receipts 4,042,405 20.2
Avg. Annual Debt outstanding 199,873
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.
307
Long Range Issuance Schedules
TYPE AMOUNT YEAR
Certificate of Obligation Bonds 6,000,000 2014-2015
Certificate of Obligation Bonds 3,065,000 2015-2016
Water & Wastewater Revenue Bonds 5,200,000 2014-2015
Water & Wastewater Revenue Bonds 1,450,000 2015-2016
Water & Wastewater Revenue Bonds 740,000 2017-2018
EDC Revenue Bonds 6,755,000 2016-2017
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.
308
SALES TAX
YEAR G.O.'s & C.O.'s GOLF/SOFTBALL WATER/WASTEWATER STAR CENTER ½ CENT REQUIREMENTS
2015 $3,547,163 $771,125 $526,922 $709,365 $906,803 $6,461,377
2016 $3,553,663 $776,725 $523,618 $708,805 $169,076 $5,731,886
2017 $3,166,438 $589,675 $525,210 $711,555 $46,716 $5,039,593
2018 $3,171,538 $595,425 $531,002 $705,900 $36,073 $5,039,937
2019 $2,705,875 $588,600 $531,438 $708,390 $40,572 $4,574,875
2020 $2,726,425 $589,125 $531,674 $708,863 $0 $4,556,086
2021 $1,680,263 $594,125 $261,704 $712,495 $0 $3,248,586
2022 $784,663 $591,275 $256,528 $710,020 $0 $2,342,486
2023 $785,163 $590,444 $266,351 $706,020 $0 $2,347,977
2024 $782,003 $588,738 $255,790 $708,740 $0 $2,335,271
2025 $236,444 $591,072 $120,050 $715,140 $0 $1,662,706
2026 $239,044 $587,419 $116,850 $0 $0 $943,313
2027 $241,244 $592,678 $118,650 $0 $0 $952,572
2028 $237,788 $0 $119,825 $0 $0 $357,613
2029 $239,125 $0 $120,775 $0 $0 $359,900
2030 $239,775 $0 $121,500 $0 $0 $361,275
2031 $0 $0 $121,500 $0 $0 $121,500
2032 $0 $0 $121,250 $0 $0 $121,250
2033 $0 $0 $120,750 $0 $0 $120,750
TOTAL $24,336,610 $8,046,425 $5,291,385 $7,805,293 $1,199,239 $46,678,951
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
2015 2017 2019 2021 2023 2025 2027 2029 2031 2033
FISCAL YEAR
GOLF/SOFTBALL
SALES TAX 1/2 CENT
STAR CENTER
WATER/WASTEWATER
GENERAL
309
YEAR INTEREST PRINCIPAL REQUIREMENTS
2015 $777,163 $2,770,000 $3,547,163
2016 $668,663 $2,885,000 $3,553,663
2017 $561,438 $2,605,000 $3,166,438
2018 $451,538 $2,720,000 $3,171,538
2019 $350,875 $2,355,000 $2,705,875
2020 $256,425 $2,470,000 $2,726,425
2021 $175,263 $1,505,000 $1,680,263
2022 $114,663 $670,000 $784,663
2023 $90,163 $695,000 $785,163
2024 $67,003 $715,000 $782,003
2025 $51,444 $185,000 $236,444
2026 $44,044 $195,000 $239,044
2027 $36,244 $205,000 $241,244
2028 $27,788 $210,000 $237,788
2029 $19,125 $220,000 $239,125
2030 $9,775 $230,000 $239,775
TOTAL $3,701,610 $20,635,000 $24,336,610
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
2015 2017 2019 2021 2023 2025 2027 2029
Fiscal Year
Principal Interest
310
DATED:MARCH 1, 2005
ORIGINAL AMOUNT:$13,900,000
PAYING AGENT:U.S. BANK, ST PAUL, MN
OPTION DATE:FEBRUARY 1, 2016
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 1 AUGUST 1 FEBRUARY 1 REQUIREMENTS
2015 5.000%$172,500 $143,250 $1,170,000 $1,485,750
2016 5.000%$143,250 $112,250 $1,240,000 $1,495,500
2017 5.000%$112,250 $79,500 $1,310,000 $1,501,750
2018 5.000%$79,500 $45,000 $1,380,000 $1,504,500
2019 4.500%$45,000 $23,063 $975,000 $1,043,063
2020 4.500%$23,063 $0 $1,025,000 $1,048,063
TOTAL $575,563 $403,063 $7,100,000 $8,078,625
INTEREST RATES:
INTEREST
BOND YEAR 2006 @ 2.40%, 2007-2009 @ 3.00%, 2010-2011 @ 3.50%, 2012
@ 3.75%, 2013 @ 4.00%, 2014-2018 @ 5.00%, 2019-2010 @ 4.50%
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:GENERAL OBLIGATION REFUNDING BONDS, SERIES 2005
311
DATED:January 15, 2011
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
2015 3.000%$94,175 $94,175 $690,000 $878,350
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 $409,925 $409,925 $5,340,000 $6,159,850
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 YEAR 2013-2014 @ 2.000%, 2015-2016 @ 3.000%, 2017-2019 @ 3.500%,
2020-2021 @ 4.000%
312
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
2015 3.000%$3,250 $3,250 $10,000 $16,500
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 $30,550 $30,550 $170,000 $231,100
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 YEAR 2011-2018 @ 3.000%, 2019-2026 @ 4.000%, 2027-2028 @
4.125%, 2029-2030 @ 4.250%
313
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
2015 3.000%$50,422 $50,422 $120,000 $220,844
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 $491,778 $491,778 $2,610,000 $3,593,556
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
314
DATED:December 31, 2011
ORIGINAL AMOUNT:$5,955,000
PAYING AGENT:U.S. BANK, National Association
February 15, 2021
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS
2015 2.000%$73,159 $69,159 $400,000 $542,319
2016 2.000%$69,159 $65,009 $415,000 $549,169
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 $450,169 $377,009 $4,640,000 $5,467,178
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 YEAR 2012-2016 @ 2.000%, 2017-2019 @ 3.000%, 2020-2022 @ 4.000%,
2023 @ 3.000% and 2024 @ 3.125%
315
DATED:November 1, 2012
ORIGINAL AMOUNT:$1,285,000
PAYING AGENT:U.S. BANK
N/A
PRINCIPAL TOTAL
YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS
2015 4.000%$15,500 $7,900 $380,000 $403,400
2016 4.000%$7,900 $0 $395,000 $402,900
TOTAL $23,400 $7,900 $775,000 $806,300
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 YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%
316
YEAR INTEREST PRINCIPAL REQUIREMENTS
2015 $229,365 $480,000 $709,365
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 $1,590,293 $6,215,000 $7,805,293
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
2015 2017 2019 2021 2023 2025
Fiscal Year
Interest Principal
317
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
2015 2.200%$114,683 $114,683 $480,000 $709,365
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 $795,146 $795,146 $6,215,000 $7,805,293
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
318
YEAR INTEREST PRINCIPAL REQUIREMENTS
2015 $176,125 $595,000 $771,125
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 $1,131,425 $6,915,000 $8,046,425
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
2015 2017 2019 2021 2023 2025 2027
Fiscal Year
PRINCIPAL INTEREST
319
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
2015 4.000%$87,812.50 $78,912.50 $445,000 $611,725
2016 4.000%$78,912.50 $69,612.50 $465,000 $613,525
2017 2.000%$69,612.50 $65,062.50 $455,000 $589,675
2018 2.000%$65,062.50 $60,362.50 $470,000 $595,425
2019 3.000%$60,362.50 $53,237.50 $475,000 $588,600
2020 3.000%$53,237.50 $45,887.50 $490,000 $589,125
2021 3.000%$45,887.50 $38,237.50 $510,000 $594,125
2022 2.000%$38,237.50 $33,037.50 $520,000 $591,275
2023 2.125%$33,037.50 $27,406.25 $530,000 $590,444
2024 2.250%$27,406.25 $21,331.25 $540,000 $588,738
2025 2.375%$21,331.25 $14,740.63 $555,000 $591,072
2026 2.500%$14,740.63 $7,678.13 $565,000 $587,419
2027 2.625%$7,678.13 $0.00 $585,000 $592,678
TOTAL $603,319 $515,506 $6,605,000 $7,723,825
AVERAGE ANNUAL DEBT OUTSTANDING $594,140
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
320
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
2015 4.000%$6,200 $3,200 $150,000 $159,400
2016 4.000%$3,200 $0 $160,000 $163,200
TOTAL $9,400 $3,200 $310,000 $322,600
AVERAGE ANNUAL DEBT OUTSTANDING $161,300
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
321
YEAR INTEREST PRINCIPAL REQUIREMENTS
2015 $116,922 $410,000 $526,922
2016 $108,618 $415,000 $523,618
2017 $100,210 $425,000 $525,210
2018 $91,002 $440,000 $531,002
2019 $81,438 $450,000 $531,438
2020 $71,674 $460,000 $531,674
2021 $61,704 $200,000 $261,704
2022 $56,528 $200,000 $256,528
2023 $51,351 $215,000 $266,351
2024 $45,790 $210,000 $255,790
2025 $40,050 $80,000 $120,050
2026 $36,850 $80,000 $116,850
2027 $33,650 $85,000 $118,650
2028 $29,825 $90,000 $119,825
2029 $25,775 $95,000 $120,775
2030 $21,500 $100,000 $121,500
2031 $16,500 $105,000 $121,500
2032 $11,250 $110,000 $121,250
2033 $5,750 $115,000 $120,750
TOTAL $1,006,385 $4,285,000 $5,291,385
AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $278,494
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
2015 2017 2019 2021 2023 2025 2027 2029 2031 2033
Fiscal Year
PRINCIPAL INTEREST
322
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
2015 2.030%$28,014 $28,014 $350,000 $406,028
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 $126,977 $126,977 $2,760,000 $3,013,954
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%
323
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
2015 2.000%$30,447 $30,447 $60,000 $120,894
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 $376,216 $376,216 $1,525,000 $2,277,431
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
324
TOTAL
YEAR INTEREST PRINCIPAL REQUIREMENTS
2015 $16,803 $890,000 $906,803
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 $24,239 $1,175,000 $1,199,239
MAXIMUM ANNUAL DEBT SERVICE (RESERVE)$906,803
AVERAGE ANNUAL DEBT OUTSTANDING $199,873
Sales Tax Revenue Bond
Composition of Debt Service
SUMMARY OF SALES TAX REVENUE BONDS
DEBT SERVICE REQUIREMENTS
$0
$200,000
$400,000
$600,000
$800,000
$1,000,000
2015 2016 2017 2018 2019
Fiscal Year
PRINCIPAL INTEREST
325
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
2015 1.43%$8,401 $8,401 $890,000 $906,803
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 $12,119 $12,119 $1,175,000 $1,199,239
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.
CITY OF EULESS
DEBT SERVICE REQUIREMENTS
DESCRIPTION:EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE
REFUNDING BONDS, SERIES 2012
INTEREST RATE:1.43%
326
HUMAN RESOURCES
Building on a Strong Foundation
327
328
Personnel Counts
FY 12/13 FY 13/14 FY 13/14 FY 13/14 FY 14/15 FY 14/15
ACTUAL AUTHORIZED BUDGETED ESTIMATED AUTHORIZED BUDGETED
CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50 3.50 3.50
CITY SECRETARY 3.50 3.50 3.50 3.50 3.50 3.50
INFORMATION SERVICES 1.00 1.00 1.00 1.00 1.00 1.00
FACILITY MAINTENANCE 3.00 4.00 3.00 C)3.00 4.00 3.00 C)
LIBRARY 9.00 10.00 9.00 A)9.00 10.00 9.00 A)
Total City Administration 20.00 22.00 20.00 20.00 22.00 20.00
FINANCE/BUDGET 2.00 2.00 2.00 2.00 2.00 2.00
COURTS 7.75 8.75 7.75 A)7.75 8.75 7.75 A)
ACCOUNTING 2.50 4.00 3.50 A)2.50 4.00 3.50 A)
HUMAN RESOURCES 3.50 3.50 3.50 3.50 3.50 3.50
PURCHASING 1.00 1.00 1.00 1.00 1.00 1.00
Total Finance/HR Department 16.75 19.25 17.75 16.75 19.25 17.75
PD CODE 14.00 14.00 14.00 14.00 14.75 1 14.75
PD ADMINISTRATION 4.00 5.00 4.00 B)4.00 5.75 1 5.75
PD PATROL 42.50 42.00 42.00 42.00 41.00 1 41.00
PD INVESTIGATION 15.00 15.00 15.00 15.00 13.50 1 13.50
PD SERVICE 22.00 23.00 22.00 B)22.00 23.00 22.00 B)
PD DETENTION 17.00 18.00 18.00 18.00 18.00 18.00
Total Police Department 114.50 117.00 115.00 115.00 116.00 115.00
FIRE MARSHALL 4.00 4.00 4.00 4.00 4.00 4.00
FD ADMINISTRATION 3.00 4.00 4.00 4.00 4.00 4.00
FD EMS/SUPPRESSION 65.00 65.00 64.00 B)64.00 65.00 64.00 B)
Total Fire Department 72.00 73.00 72.00 72.00 73.00 72.00
PLANNING 2.00 2.50 2.50 2.50 2.50 2.50
INSPECTIONS SERVICES 4.00 5.00 4.00 A)4.00 5.00 4.00 A)
ENVIRONMENTAL HEALTH 0.00 0.00 0.00 0.00 0.00 0.00
Total Planning & Development 6.00 7.50 6.50 6.50 7.50 6.50
RECREATION 7.25 7.50 6.50 A)6.50 7.50 6.50 A)
PARKS 13.50 12.00 12.00 12.00 11.00 1 11.00
SENIOR CENTER 2.00 2.00 2.00 2.00 2.00 2.00
PROGRAMS & SPECIAL EVENTS 0.00 0.00 0.00 0.00 0.00 0.00
RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 1.00 1.00
Total Community Services 23.75 22.50 21.50 21.50 21.50 20.50
STREET MAINTENANCE 8.00 8.00 8.00 8.00 9.50 1 9.50
ANIMAL CONTROL 3.00 3.00 3.00 3.00 3.00 3.00
CITY ENGINEER 0.50 0.50 0.50 0.50 0.50 0.50
Total Public Works 11.50 11.50 11.50 11.50 13.00 13.00
GF NON-DEPARTMENTAL 0.00 1.00 1.00 0.50 1.00 0.50 B)
Total Non-departmental 0.00 1.00 1.00 0.50 1.00 0.50
TOTAL GENERAL FUND 264.50 273.75 265.25 263.75 273.25 265.25
EDC - PARKS 6.75 10.25 10.25 10.25 11.25 1 11.25
EDC - LIBRARY 10.00 10.00 10.00 10.00 10.00 10.00
EDC - ECO. DEV.0.50 1.00 1.00 1.00 1.00 1.00
TOTAL EDC FUND 17.25 21.25 21.25 21.25 22.25 22.25
WATER OFFICE 5.00 5.00 5.00 5.00 5.00 5.00
Total Finance 5.00 5.00 5.00 5.00 5.00 5.00
W&S ENGINEERING 2.50 3.50 2.50 B)2.50 3.50 2.50 B)
WATER PRODUCTION 4.25 6.25 5.25 A)5.25 5.75 1 5.75
WATER DISTRIBUTION 7.25 8.25 7.25 A)7.25 7.25 1 7.25
SEWAGE & TREATMENT 7.00 7.00 7.00 7.00 7.00 7.00
METER READING 1.00 1.00 1.00 1.00 1.00 1.00
Total Public Works 22.00 26.00 23.00 23.00 24.50 23.50
INFORMATION SERVICES 4.00 4.00 4.00 4.00 4.00 4.00
W&S NON-DEPT.9.50 12.00 10.50 A)&D)10.00 12.00 10.00 A), B),&D)
Total Non-departmental 13.50 16.00 14.50 14.00 16.00 14.00
TOTAL W&S FUND 40.50 47.00 42.50 42.00 45.50 42.50
GOLF NON DEPARTMENTAL 1.00 0.75 0.75 0.75 0.75 0.75
GOLF COURSE MAINT.4.00 4.00 4.00 4.00 4.00 4.00
GOLF PRO SHOP 2.00 4.50 2.50 B)2.00 4.50 2.50 B)
GOLF FOOD AND BEVERAGE 4.00 5.00 5.00 3.00 5.00 3.00 C)
GOLF CONFERENCE CENTRE 1.00 2.50 1.50 B)1.00 2.50 1.50 B)
TOTAL GOLF COURSE FUND 12.00 16.75 13.75 10.75 16.75 11.75
JUVENILE CASE FUND 1.25 1.25 1.25 1.25 1.25 1.25
CRIME CONTROL FUND 16.50 17.00 17.00 17.00 18.00 1 18.00
PUBLIC SAFETY SPECIAL FUND 1.00 3.00 3.00 3.00 3.00 3.00
SERVICE CENTER FUND 5.00 6.00 5.00 A)5.00 6.00 5.00 A)
DRAINAGE UTILITY FUND 7.00 7.00 7.00 7.00 7.00 7.00
SPECIAL RECREATION FUND 0.00 0.34 0.00 A)0.00 0.34 0.00 A)
TEXAS STAR SPORTS COMPLEX 1.50 3.16 1.50 A)&B)1.50 3.16 1.50 A)&B)
HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 1.00 1.00
WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 0.50 0.50
TOTAL OTHER FUNDS 33.75 39.25 36.25 36.25 40.25 37.25
TOTAL ALL FUNDS 368.00 398.00 379.00 374.00 398.00 379.00
FY2014 Budgeted Changes FY2015 Authorized Changes FY2015 Budgeted Changes
(from FY2014 Authorized) (from FY2014 Authorized) (from FY2015 Authorized)
A) Reduction in force 1) Shifted position based on funding and job function A) Reduction in force
B) Vacant positions frozen-unfunded B) Vacant positions frozen-unfunded
C) FT position filled with workforce/contract C) FT position filled with workforce/contract
D) FT position filled with 2 PT positions D) FT position filled with 2 PT positions
329
PERSONNEL COUNTS BY FUND
FULL-TIME EMPLOYEES
FY13
ACTUAL
FY14
AUTHORIZED
FY14
BUDGETED
FY14
ESTIMATED
FY15
AUTHORIZED
POSITIONS
RECOMMENDED
FY15 (1)
FUNDED
264.50 273.75 265.25 263.75 273.25 265.25
17.25 21.25 21.25 21.25 23.25 23.25
40.50 47.00 42.50 42.00 45.50 42.50
12.00 16.75 13.75 10.75 16.75 11.75
JUVENILE CASE FUND 1.25 1.25 1.25 1.25 1.25 1.25
16.50 17.00 17.00 17.00 18.00 18.00
PUBLIC SAFETY SPECIAL FUND 1.00 3.00 3.00 3.00 3.00 3.00
5.00 6.00 5.00 5.00 6.00 5.00
7.00 7.00 7.00 7.00 7.00 7.00
0.00 0.34 0.00 0.00 0.34 0.00
1.50 3.16 1.50 1.50 3.16 1.50
1.00 1.00 1.00 1.00 1.00 1.00
0.50 0.50 0.50 0.50 0.50 0.50
TOTAL 368.00 398.00 379.00 374.00 399.00 380.00
PART-TIME EMPLOYEES
45.00 51.00 45.00 45.00 53.00 47.00
17.00 17.00 17.00 17.00 17.00 17.00
1.00 9.00 3.00 3.00 8.00 2.00
57.00 57.00 57.00 57.00 57.00 57.00
HOTEL/MOTEL FUND 0.00 0.00 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 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
0.00 0.00 0.00 0.00 0.00 0.00
3.00 3.00 3.00 3.00 3.00 3.00
26.00 26.00 26.00 26.00 26.00 26.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
TOTAL 149.00 163.00 151.00 151.00 164.00 152.00
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
(1) The FY2015 budget only includes funding for 380 of the 399 full-time authorized positions recommended and 152 of the 164 part
time positions recommended.
330
PERSONNEL COUNTS BY DIVISION
FY 12-13 FY 13-14 FY 13-14 FY 14-15 FY 14-15
ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE
CITY MANAGER'S OFFICE
0.50 0.50 0.50 0.50 0.50 City Manager
0.50 0.50 0.50 0.50 0.50 Deputy City Manager
0.50 0.50 0.50 0.50 0.50 Assistant City Manager
0.50 0.50 0.50 0.50 0.50 Communications/Mktg Manager
0.50 0.50 0.50 0.50 0.50 Executive Secretary
0.50 0.50 0.50 0.50 0.50 Administrative Secretary
0.50 0.50 0.50 0.50 0.50 Web Designer
3.50 3.50 3.50 3.50 3.50
FULL TIME
CITY SECRETARY'S OFFICE
1.00 1.00 1.00 1.00 1.00 City Secretary
1.00 1.00 1.00 1.00 1.00 Assistant to the City Secretary
1.00 1.00 1.00 1.00 1.00 Secretary
0.50 0.50 0.50 0.50 0.50 Receptionist
3.50 3.50 3.50 3.50 3.50 FULL TIME
FINANCE
0.50 0.50 0.50 0.50 0.50 Finance Director
0.50 0.50 0.50 0.50 0.50 Administrative Assistant
0.50 0.50 0.50 0.50 0.50 Internal Auditor
0.50 0.50 0.50 0.50 0.50 Accountant
2.00 2.00 2.00 2.00 2.00 FULL TIME
MUNICIPAL COURTS
1.00 1.00 1.00 1.00 1.00 Municipal Court Mgr.
1.00 1.00 1.00 1.00 1.00 Office Supervisor
5.75 5.75 5.75 6.75 5.75 Court Clerk
7.75 7.75 7.75 8.75 7.75 FULL TIME
1.00 1.00 1.00 1.00 1.00 City Judge
1.00 1.00 1.00 1.00 1.00 Courtroom Security Officer
2.00 2.00 2.00 2.00 2.00 PART TIME
ACCOUNTING
0.50 0.50 0.50 0.50 0.50 Asst. Finance Director
1.00 1.00 1.00 1.00 1.00 Accountant
0.00 1.00 0.00 1.00 1.00 Controller
1.00 1.00 1.00 1.50 1.00 Office Techs
2.50 3.50 2.50 4.00 3.50 FULL TIME
POLICE CODE ENFORCEMENT
1.00 1.00 1.00 1.00 1.00 Police Captain
0.00 0.00 0.00 0.75 0.75 Police Lieutenant
1.00 1.00 1.00 1.00 1.00 Senior Police Corporal
1.00 1.00 1.00 2.00 2.00 Senior Police Officer
5.00 5.00 5.00 4.00 4.00 Police Corporal
6.00 6.00 6.00 6.00 6.00 Inspector
14.00 14.00 14.00 14.75 14.75 FULL TIME
POLICE ADMINISTRATION
1.00 1.00 1.00 1.00 1.00 Police Chief
2.00 2.00 2.00 1.75 1.75 Police Lieutenant/Sergeant
0.00 0.00 0.00 1.00 1.00 Police Officer
1.00 1.00 1.00 1.00 1.00 Technical Services Manager
0.00 0.00 0.00 1.00 1.00 Administrative Secretary
4.00 4.00 4.00 5.75 5.75 FULL TIME
1.00 1.00 1.00 1.00 1.00 Police Security Officer
1.00 1.00 1.00 1.00 1.00 PART TIME
POLICE PATROL
1.00 1.00 1.00 0.00 0.00 Police Captain
5.00 5.00 5.00 6.75 6.75 Police Lieutenant/ Sergeant
35.50 35.00 35.00 33.25 33.25 Senior Police Officer/Police Officer
1.00 1.00 1.00 1.00 1.00 Secretary
42.50 42.00 42.00 41.00 41.00 FULL TIME
1.00 1.00 1.00 1.00 1.00 Head School Crossing Guard
12.00 12.00 12.00 13.00 13.00 School Crossing Guard
13.00 13.00 13.00 14.00 14.00 PART TIME
331
PERSONNEL COUNTS BY DIVISION
FY 12-13 FY 13-14 FY 13-14 FY 14-15 FY 14-15
ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE
POLICE CRIMINAL INVESTIGATION DIVISION
1.00 2.00 2.00 1.00 1.00 Police Lieutenant
1.00 0.00 0.00 0.00 0.00 Police Sergeant
12.00 12.00 12.00 11.50 11.50 Senior Police Officer
1.00 1.00 1.00 1.00 1.00 Office Tech
15.00 15.00 15.00 13.50 13.50 FULL TIME
POLICE SERVICE
0.00 0.00 0.00 0.00 0.00 Assistant Police Chief
1.00 1.00 1.00 1.00 1.00 Police Lieutenant/Captain
1.00 1.00 1.00 1.00 1.00 Senior Police Officer
0.00 0.00 0.00 1.00 0.00 Communications Supt.
1.00 1.00 1.00 1.00 1.00 Police Records Supervisor
14.00 14.00 14.00 14.00 14.00 Dispatcher
0.00 0.00 0.00 1.00 1.00 Office Tech
5.00 5.00 5.00 4.00 4.00 Police Records Clerk
22.00 22.00 22.00 23.00 22.00 FULL TIME
0.00 0.00 0.00 4.00 0.00 Dispatcher
0.00 0.00 0.00 4.00 0.00 PART TIME
POLICE DETENTION
1.00 1.00 1.00 1.00 1.00 Police Lieutenant
1.00 1.00 1.00 1.00 1.00 Police Sergeant
14.00 15.00 15.00 15.00 15.00 Public Service Officer
1.00 1.00 1.00 1.00 1.00 Senior Police Officer/Bailiff
17.00 18.00 18.00 18.00 18.00 FULL TIME
FIRE MARSHAL
1.00 1.00 1.00 1.00 1.00 Division Chief/Fire Marshall
3.00 3.00 3.00 3.00 3.00 Fire Inspector
4.00 4.00 4.00 4.00 4.00 FULL TIME
FIRE ADMINISTRATION
1.00 1.00 1.00 1.00 1.00 Fire Chief
0.00 1.00 1.00 1.00 1.00 Assistant Fire Chief
1.00 1.00 1.00 1.00 1.00 Administrative Secretary
1.00 1.00 1.00 1.00 1.00 Secretary
3.00 4.00 4.00 4.00 4.00 FULL TIME
FIRE EMS/SUPPRESSION
1.00 0.00 0.00 1.00 0.00 Division Chief/Emer Mgmt. Coord.
1.00 1.00 1.00 1.00 1.00 Division Chief/Operations
2.00 1.00 1.00 2.00 2.00 Battalion Chief-Para
1.00 1.00 1.00 2.00 2.00 Battalion Chief
1.00 2.00 2.00 3.00 3.00 Fire Captain-Paramedic
2.00 1.00 1.00 0.00 0.00 Fire Captain
5.00 6.00 6.00 6.00 6.00 Fire Lieutenant-Para
1.00 0.00 0.00 0.00 0.00 Fire Lieutenant
6.00 7.00 7.00 8.00 8.00 Fire Fighter - Para/Driver
3.00 2.00 2.00 0.00 0.00 Fire Fighter - Driver
41.00 42.00 42.00 40.00 40.00 Fire Fighters - Para
1.00 1.00 1.00 2.00 2.00 Fire Fighters
65.00 64.00 64.00 65.00 64.00 FULL TIME
INFORMATION SERVICES
0.50 0.50 0.50 0.50 0.50 Information Services Administrator
0.50 0.50 0.50 0.50 0.50 Senior Computer Developer
1.00 1.00 1.00 1.00 1.00 FULL TIME
HUMAN RESOURCES
2.00 2.00 2.00 2.00 2.00 Human Resources Generalist II
0.50 0.50 0.50 0.50 0.50 Human Resource/Risk Admin
1.00 1.00 1.00 1.00 1.00 Human Resources Generalist I
3.50 3.50 3.50 3.50 3.50 FULL TIME
PURCHASING
0.50 0.50 0.50 0.50 0.50 Purchasing Manager
0.50 0.50 0.50 0.50 0.50 Purchasing Clerk
1.00 1.00 1.00 1.00 1.00 FULL TIME
332
PERSONNEL COUNTS BY DIVISION
FY 12-13 FY 13-14 FY 13-14 FY 14-15 FY 14-15
ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE
FACILITY MAINTENANCE
1.00 1.00 1.00 1.00 0.00 Facilities Supervisor
0.00 0.00 0.00 0.00 0.00 Signal Tech
2.00 2.00 2.00 3.00 3.00 Facility Techs
3.00 3.00 3.00 4.00 3.00 FULL TIME
1.00 1.00 1.00 1.00 1.00 Field Tech
1.00 1.00 1.00 1.00 1.00 PART TIME
LIBRARY
1.00 1.00 1.00 1.00 1.00 Library Administrator
0.00 0.00 0.00 1.00 0.00 Assistant Library Administrator
2.00 1.00 1.00 1.00 1.00 Librarians
2.00 3.00 3.00 3.00 3.00 Librarian Assistant
2.00 2.00 2.00 2.00 2.00 Library Clerks
1.00 1.00 1.00 1.00 1.00 Library Technical Specialist
1.00 1.00 1.00 1.00 1.00 Library Circulation Supervisor
9.00 9.00 9.00 10.00 9.00 FULL TIME
PLANNING AND DEVELOPMENT
0.50 0.50 0.50 0.50 0.50 Director of Planning & Dev.
0.00 0.50 0.50 0.50 0.50 Building Official
0.50 0.50 0.50 0.50 0.50 City Planner
1.00 1.00 1.00 1.00 1.00 Administrative Secretary
2.00 2.50 2.50 2.50 2.50 FULL TIME
0.00 0.00 0.00 1.00 1.00 Secretary
0.00 0.00 0.00 1.00 1.00 PART TIME
INSPECTION SERVICES
1.00 0.00 0.00 0.00 0.00 Building Official
0.00 0.00 0.00 0.00 0.00 Inspection Services Supervisor
1.00 1.00 1.00 1.00 1.00 Senior Inspector
1.00 2.00 2.00 2.00 2.00 Inspectors
1.00 1.00 1.00 2.00 1.00 Secretary
4.00 4.00 4.00 5.00 4.00 FULL TIME
ENVIRONMENTAL HEALTH
0.00 0.00 0.00 0.00 0.00 Inspectors
0.00 0.00 0.00 0.00 0.00 Secretary
0.00 0.00 0.00 0.00 0.00 FULL TIME
RECREATION
0.25 0.25 0.25 0.25 0.25 SBW General Manager
0.00 1.00 1.00 1.00 1.00 Manager of Recreation Services
1.00 1.00 1.00 1.00 1.00 Athletic/Aquatics Supervisor
1.00 1.00 1.00 1.00 1.00 Athletic/Aquatics Coordinator
1.00 1.00 1.00 1.00 1.00 Volunteer Coordinator
1.00 0.00 0.00 0.00 0.00 Recreation Center Supervisor
2.00 1.00 1.00 1.00 1.00 Recreation Specialist
0.00 0.00 0.00 1.00 0.00 SBW Supervisor
0.00 0.00 0.00 1.00 1.00 Recreation Assistant
1.00 1.00 1.00 0.00 0.00 Office Clerk
0.00 0.25 0.25 0.25 0.25 General Mgr. of Golf
7.25 6.50 6.50 7.50 6.50 FULL TIME
6.00 6.00 6.00 6.00 6.00 Bldg. Attendant
6.00 6.00 6.00 6.00 6.00 PART TIME
PARKS
0.50 0.50 0.50 0.50 0.50 Dir. of Community Services
1.00 0.50 0.50 0.50 0.50 Parks Manager
0.50 0.50 0.50 0.50 0.50 Park Superintendent
2.00 2.00 2.00 1.00 1.00 Foreman
8.50 7.50 7.50 7.50 7.50 Field Techs
1.00 1.00 1.00 1.00 1.00 Office Tech
13.50 12.00 12.00 11.00 11.00 FULL TIME
0.00 0.00 0.00 0.00 0.00 Field Techs
0.00 0.00 0.00 0.00 0.00 PART TIME
SWIMMING POOLS (EDC)
1.00 1.00 1.00 1.00 1.00 Manager
0.00 0.00 0.00 0.00 0.00 Asst. Manager
3.00 3.00 3.00 3.00 3.00 Concession Attendant
17.00 17.00 17.00 17.00 17.00 Life Guard
1.00 1.00 1.00 1.00 1.00 Swimming Pool Cashier
22.00 22.00 22.00 22.00 22.00 PART TIME
333
PERSONNEL COUNTS BY DIVISION
FY 12-13 FY 13-14 FY 13-14 FY 14-15 FY 14-15
ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE
SENIOR CENTER
1.00 1.00 1.00 1.00 1.00 Senior Center Supervisor
1.00 1.00 1.00 1.00 1.00 Recreation Specialist
2.00 2.00 2.00 2.00 2.00 FULL TIME
PROGRAMS AND SPECIAL EVENTS
0.00 0.00 0.00 0.00 0.00 Special Events Coordinator
0.00 0.00 0.00 0.00 0.00 Office Clerk
0.00 0.00 0.00 0.00 0.00 FULL TIME
RECREATION ADMINISTRATION
1.00 1.00 1.00 1.00 1.00 Admin Secretary
1.00 1.00 1.00 1.00 1.00 FULL TIME
STREET MAINTENANCE
1.00 1.00 1.00 1.00 1.00 Foreman
1.00 1.00 1.00 1.00 1.00 Signal Tech
1.00 1.00 1.00 1.00 1.00 Leadman
5.00 5.00 5.00 6.50 6.50 Field Techs
8.00 8.00 8.00 9.50 9.50 FULL TIME
0.00 0.00 0.00 1.00 0.00 Field Techs
0.00 0.00 0.00 1.00 0.00 PART TIME
ANIMAL CONTROL
1.00 1.00 1.00 1.00 1.00 Animal Control Supervisor
2.00 2.00 2.00 2.00 2.00 Animal Control Officer
3.00 3.00 3.00 3.00 3.00 FULL TIME
1.00 1.00 1.00 1.00 1.00 Animal Shelter Attendant
1.00 1.00 1.00 1.00 1.00 PART TIME
ENGINEERING
0.00 0.00 0.00 0.00 0.00 City Engineer
0.50 0.50 0.50 0.50 0.50 Administrative Secretary
0.50 0.50 0.50 0.50 0.50 FULL TIME
NON-DEPARTMENTAL - GENERAL FUND
0.00 0.50 0.00 0.50 0.50 Director of Admin Services
0.00 0.00 0.00 0.00 0.00 Communications/Mktg Manager
0.00 0.50 0.50 0.50 0.00 Administrative Secretary
0.00 1.00 0.50 1.00 0.50 FULL TIME
HOTEL/MOTEL FUND
0.00 0.00 0.00 0.00 0.00 Communications/Mktg Manager
0.00 0.00 0.00 0.00 0.00 FULL TIME
JUVENILE CASE FUND
1.25 1.25 1.25 1.25 1.25 Juvenile Case Clerk
1.25 1.25 1.25 1.25 1.25 FULL TIME
1/2 CENT PARKS
0.50 0.50 0.50 0.50 0.50 Director of Community Services
0.25 0.25 0.25 0.25 0.25 SBW General Manager
0.00 0.50 0.50 0.50 0.50 Parks Manager
0.50 0.50 0.50 0.50 0.50 Parks Superintendent
0.00 1.00 1.00 0.00 0.00 Rec Center Supervisor
1.00 1.00 1.00 1.00 1.00 Heavy Equipment Operator
1.00 1.00 1.00 1.00 1.00 Graphics Artist
0.00 0.00 0.00 1.00 1.00 Recreation Specialist
0.00 0.00 0.00 1.00 1.00 Facility Technician
1.00 1.00 1.00 1.00 1.00 Leadman
2.50 4.50 4.50 5.50 5.50 Field Tech
6.75 10.25 10.25 12.25 12.25 FULL TIME
7.00 7.00 7.00 7.00 7.00 Field Techs
7.00 7.00 7.00 7.00 7.00 PART TIME
1/2 CENT LIBRARY
3.00 3.00 3.00 3.00 3.00 Librarian
2.00 2.00 2.00 2.00 2.00 Librarian Assistants
2.00 2.00 2.00 2.00 2.00 Office Techs
1.00 1.00 1.00 1.00 1.00 Secretary
2.00 2.00 2.00 2.00 2.00 Library Clerk
10.00 10.00 10.00 10.00 10.00 FULL-TIME
1.00 1.00 1.00 1.00 1.00 Librarian
2.00 2.00 2.00 2.00 2.00 Librarian Assistants
7.00 7.00 7.00 7.00 7.00 Library Aide
0.00 0.00 0.00 0.00 0.00 Library Page
10.00 10.00 10.00 10.00 10.00 PART TIME
334
PERSONNEL COUNTS BY DIVISION
FY 12-13 FY 13-14 FY 13-14 FY 14-15 FY 14-15
ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE
1/2 CENT ECONOMIC DEVELOPMENT
0.50 0.50 0.50 0.50 0.50 Director of Planning & Development
0.00 0.50 0.50 0.50 0.50 Building Official
0.50 1.00 1.00 1.00 1.00 FULL TIME
CRIME CONTROL AND PREVENTION DISTRICT
1.00 1.00 1.00 1.00 1.00 Assistant Police Chief
15.50 16.00 16.00 17.00 17.00 Senior Police Officer/Police Officer
16.50 17.00 17.00 18.00 18.00 FULL TIME
PUBLIC SAFETY SPECIAL FUND
1.00 3.00 3.00 3.00 3.00 Senior Police Officer/Police Officer
1.00 3.00 3.00 3.00 3.00 FULL TIME
UTILITY BILLING
1.00 1.00 1.00 1.00 1.00 Billing Manager
1.00 1.00 1.00 1.00 1.00 Office Tech
3.00 3.00 3.00 3.00 3.00 Utility Billing Clerk
5.00 5.00 5.00 5.00 5.00 FULL TIME
1.00 1.00 1.00 1.00 1.00 Clerk I
1.00 1.00 1.00 1.00 1.00 PART TIME
RECYCLING
0.00 0.00 0.00 0.00 0.00 Administrative Secretary
0.00 0.00 0.00 0.00 0.00 FULL TIME
GEOGRAPHIC INFORMATION SYSTEMS
1.00 1.00 1.00 1.00 1.00 GIS Manager
0.50 0.50 0.50 0.50 0.50 Information Services Manager
0.50 0.50 0.50 0.50 0.50 Senior Computer Developer
2.00 2.00 2.00 2.00 2.00 Computer Support Specialist
4.00 4.00 4.00 4.00 4.00 FULL TIME
ENGINEERING
0.00 0.00 0.00 0.00 0.00 City Engineer
1.00 1.00 1.00 2.00 2.00 Sr Civil Engineer/ Civil Engineer
1.00 1.00 1.00 0.00 0.00 Engineering Technician
0.00 0.00 0.00 1.00 0.00 Inspector
0.50 0.50 0.50 0.50 0.50 Administrative Secretary
2.50 2.50 2.50 3.50 2.50 FULL TIME
WATER PRODUCTION
1.00 1.00 1.00 1.00 1.00 Dir. of Public Works
0.50 0.50 0.50 0.50 0.50 Deputy City Manager
0.25 0.25 0.25 0.25 0.25 PW Manager / Assist. Dir. PW
0.00 0.00 0.00 1.00 1.00 Leadman
1.00 1.00 1.00 1.00 1.00 Foreman
1.00 1.00 1.00 0.00 0.00 Equipment Operator
0.50 0.50 0.50 0.50 0.50 Technical Specialist
0.00 1.00 1.00 1.50 1.50 Field Techs
4.25 5.25 5.25 5.75 5.75 FULL TIME
0.00 0.00 0.00 2.00 0.00 Field Techs
0.00 0.00 0.00 2.00 0.00 PART TIME
WATER DISTRIBUTION
0.25 0.25 0.25 0.25 0.25 PW Manager / Assist. Dir. PW
1.00 1.00 1.00 1.00 1.00 Foreman
1.00 1.00 1.00 1.00 1.00 Leadman
1.00 1.00 1.00 1.00 1.00 Equipment Operator
4.00 4.00 4.00 4.00 4.00 Field Techs
7.25 7.25 7.25 7.25 7.25 FULL TIME
0.00 0.00 0.00 2.00 0.00 Field Techs
0.00 0.00 0.00 2.00 0.00 PART TIME
WASTEWATER TREATMENT
1.00 1.00 1.00 1.00 1.00 Water Utilities Superintendent
1.00 1.00 1.00 2.00 2.00 Foreman
1.00 1.00 1.00 0.00 0.00 Leadman
1.00 1.00 1.00 1.00 1.00 Heavy Equipment Operator
3.00 3.00 3.00 3.00 3.00 Field Techs
7.00 7.00 7.00 7.00 7.00 FULL TIME
0.00 0.00 0.00 3.00 0.00 Field Techs
0.00 0.00 0.00 3.00 0.00 PART TIME
335
PERSONNEL COUNTS BY DIVISION
FY 12-13 FY 13-14 FY 13-14 FY 14-15 FY 14-15
ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE
METER READING
1.00 1.00 1.00 1.00 1.00 Field Techs
1.00 1.00 1.00 1.00 1.00 FULL TIME
NON-DEPARTMENTAL - WATER
0.50 0.50 0.50 0.50 0.50 City Manager
0.50 0.50 0.50 0.50 0.50 Director of Finance
0.50 0.50 0.50 0.50 0.50 Asst. City Manager
0.00 0.50 0.00 0.50 0.50 Director of Admin Services
0.50 0.50 0.50 0.50 0.50 Asst. Finance Director
0.50 0.50 0.50 0.50 0.50 Senior City Planner
0.50 0.50 0.50 0.50 0.50 Purchasing Manager
0.50 0.50 0.50 0.50 0.50 Internal Auditor
1.50 1.50 1.50 1.50 1.50 Accountant
0.50 0.50 0.50 0.50 0.50 Communications/Marketing MGR.
1.50 1.00 1.50 1.50 1.00 Office Tech
0.50 0.50 0.50 0.50 0.50 Purchasing Clerk
0.50 0.50 0.50 0.50 0.50 Web Designer
0.00 0.00 0.00 1.00 0.00 Facilities Attendant
0.50 0.50 0.50 0.50 0.50 Executive Secretary
0.50 1.50 1.00 1.50 1.00 Admin. Secretary/Analyst
0.50 0.50 0.50 0.50 0.50 Receptionist
9.50 10.50 10.00 12.00 10.00 FULL TIME
0.00 0.00 0.00 1.00 0.00 Building Attendant
0.00 0.00 0.00 1.00 0.00 PART TIME
SERVICE CENTER
1.00 1.00 1.00 1.00 1.00 Fleet & Facilities Administrator
3.00 3.00 3.00 4.00 3.00 Mechanics
1.00 1.00 1.00 1.00 1.00 Fleet & Facilities Supervisor
5.00 5.00 5.00 6.00 5.00 FULL TIME
DRAINAGE
0.50 0.50 0.50 0.50 0.50 PW Manager / Assist. Dir. PW
0.00 0.00 0.00 0.00 0.00 Public Works Superintendent
0.50 0.50 0.50 0.50 0.50 Technical Specialist
1.00 1.00 1.00 1.00 1.00 Leadman
1.00 1.00 1.00 2.00 2.00 Equipment Operator
4.00 4.00 4.00 3.00 3.00 Field Tech
7.00 7.00 7.00 7.00 7.00 FULL TIME
RECREATION CLASSES
0.00 0.00 0.00 0.34 0.00 Field Tech
0.00 0.00 0.00 0.34 0.00 FULL TIME
3.00 8.00 8.00 8.00 8.00 Building Attendant
3.00 8.00 8.00 8.00 8.00 PART TIME
NON-DEPARTMENTAL - GOLF
0.00 0.00 0.00 0.00 0.00 Accountant I
1.00 0.75 0.75 0.75 0.75 General Manager of Golf
1.00 0.75 0.75 0.75 0.75 FULL TIME
GOLF COURSE MAINTENANCE
1.00 1.00 1.00 1.00 1.00 Golf Course Superintendent
1.00 1.00 1.00 1.00 1.00 Asst. Golf Superintendent
1.00 1.00 1.00 1.00 1.00 Field Tech
1.00 1.00 1.00 1.00 1.00 Mechanic
4.00 4.00 4.00 4.00 4.00 FULL TIME
21.00 21.00 21.00 21.00 21.00 Greens keeper
21.00 21.00 21.00 21.00 21.00 PART TIME
GOLF PRO SHOP
1.00 1.00 1.00 1.00 1.00 Head Golf Professional
1.00 1.00 1.00 3.00 1.00 Assistant Golf Pro
0.00 0.50 0.00 0.50 0.50 Secretary
2.00 2.50 2.00 4.50 2.50 FULL TIME
2.00 2.00 2.00 2.00 2.00 Shop Help
2.00 2.00 2.00 2.00 2.00 PART TIME
336
PERSONNEL COUNTS BY DIVISION
FY 12-13 FY 13-14 FY 13-14 FY 14-15 FY 14-15
ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE
GOLF FOOD AND BEVERAGE - RAVEN'S GRILL
1.00 1.00 1.00 1.00 1.00 Food & Beverage Manager
1.00 1.00 1.00 1.00 1.00 Kitchen Manager/Chef
1.00 1.00 0.00 1.00 0.00 Kitchen Coordinator
1.00 2.00 1.00 2.00 1.00 Asst Food and Beverage Mgr.
4.00 5.00 3.00 5.00 3.00 FULL TIME
2.00 2.00 2.00 2.00 2.00 Head Cook
2.00 2.00 2.00 2.00 2.00 Asst. Cook
2.00 2.00 2.00 2.00 2.00 Dishwasher
5.00 5.00 5.00 5.00 5.00 Wait Staff
3.00 3.00 3.00 3.00 3.00 Beverage/Cart Staff
1.00 1.00 1.00 1.00 1.00 Starter Help
1.00 1.00 1.00 1.00 1.00 Receptionist
0.00 0.00 0.00 0.00 0.00 Temp Help
16.00 16.00 16.00 16.00 16.00 PART TIME
GOLF CONFERNCE CENTRE
0.00 0.00 0.00 1.00 0.00 Conference Center Lead
1.00 1.00 1.00 1.00 1.00 Conference Centre Manager
0.00 0.50 0.00 0.50 0.50 Secretary
1.00 1.50 1.00 2.50 1.50 FULL TIME
3.00 3.00 3.00 3.00 3.00 Custodian
6.00 6.00 6.00 6.00 6.00 Banquet Wait staff
3.00 3.00 3.00 3.00 3.00 Banquet Bartenders
1.00 1.00 1.00 1.00 1.00 Banquet Chef
13.00 13.00 13.00 13.00 13.00 PART TIME
GOLF CART OPERATIONS
5.00 5.00 5.00 5.00 5.00 Cart & Driving Range Attendants
5.00 5.00 5.00 5.00 5.00 PART TIME
TEXAS STAR SPORTS COMPLEX
0.50 0.50 0.50 0.50 0.50 General Manager
0.00 1.00 0.00 1.00 1.00 Recreation Specialist-Analyst
1.00 0.00 1.00 1.00 0.00 Leadman
0.00 0.00 0.00 0.66 0.00 Field Tech
0.00 0.00 0.00 0.00 0.00 Softball World Supervisor
1.50 1.50 1.50 3.16 1.50 FULL TIME
1.00 1.00 1.00 1.00 1.00 Concession Manager
5.00 5.00 5.00 5.00 5.00 Gate Attendant/Cashier
11.00 11.00 11.00 11.00 11.00 Concession Attendant
9.00 9.00 9.00 9.00 9.00 Batting Cage Attendants
26.00 26.00 26.00 26.00 26.00 PART TIME
HEALTH INSURANCE
1.00 1.00 1.00 1.00 1.00 HR Generalist I
1.00 1.00 1.00 1.00 1.00 FULL TIME
WORKER'S COMP/RISK MANAGEMENT
0.50 0.50 0.50 0.50 0.50 Human Resource/Risk Admin
0.50 0.50 0.50 0.50 0.50 FULL TIME
337
338
APPENDICES
Building on a Strong Foundation
339
340
APPENDIX “A”
FINANCIAL TERMINOLOGY
Building on a Strong Foundation
341
342
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 projects
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.
343
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 Zone346
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.
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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.
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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.
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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.
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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.
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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.
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APPENDIX “B”
ORDINANCES
Building on a Strong Foundation
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356
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360
361
362
363
364
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APPENDIX “C”
MULTI-YEAR FINANCIAL PLAN
Building on a Strong Foundation
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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 FY2014-15 and the impact of recommended major capital projects through
FY2018-19.
Due to the volume of information included in the General Fund and the Water and
W astewater 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 3% annually. Sales tax is also projected to grow approximately 3%
annually based on new retail development and continued recovery in other
sectors. 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 three officers paid from one-time seized asset funding.
Recommended capital programs include funding for the City’s ongoing computer
hardware/software replacement program and fire suppression/EMS equipment.
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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.
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. Proposed capital includes upgrades to the city’s park
system, computer hardware/software replacements, and electronic books for
library patrons. 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 FY2016-17 for the construction of Phase V 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 Patrol equipment. No other changes are proposed.
Car Rental Tax Fund
Car Rental Tax revenue has been calculated with a 1% annual increase
beginning in FY2015-16. Two-thirds of the total revenue is shared with Dallas
and Fort Worth.
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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. Transfers to the General Obligation Debt
Service Fund have also been included to cover the debt payments on previously
issued debt that is paid from car rental proceeds.
In addition, funds will be used to cash flow several capital requests. Funding is
proposed for road extensions and reconstructions, highway improvements,
Development/Engineering construction, municipal plaza improvements, Trailwood
Park 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.
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 line and the meter change out program.
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
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CIP plan. Additional debt sales are scheduled for the reclaimed water system
expansion in FY2016 and FY2018. 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 in FY2018. At this
time some revenue streams are eliminated entirely and others are anticipated to
decline to approximately 80% of their former volume.
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 beginning in FY2018. The
five year plan 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.
372
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.
373
General Fund
Executive Summary
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
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/$100 30,078,090$ 30,980,433$ 31,909,846$ 32,867,141$ 33,853,156$
Amount generated by 1¢ 296,269$ 305,157$ 314,312$ 323,741$ 333,454$
Transfer from Car Rental 1,540,507$ 1,555,912$ 1,571,471$ 1,587,186$ 1,603,057$
Rental Transfer 0.051997 0.050987 0.049997 0.049026 0.048074
EXPENDITURES
Departmental Expenditures 35,724,258$ 35,979,463$ 37,225,142$ 38,414,903$ 39,226,807$
Insurance Increase -$ 246,015$ 138,417$ 155,664$ 132,120$
Salary Package -$ 702,103$ 723,166$ 744,861$ 767,206$
Capital Expenses 2,871,610$ -$ -$ -$ -$
Total Expenditures 38,595,868$ 36,927,580$ 38,086,725$ 39,315,428$ 40,126,133$
Proposed Supplemental -$ -$ -$ -$ -$
Proposed Capital -$ 291,000$ 12,000$ 42,000$ 187,000$
STAFFING VARIABLE
Full-time Positions 265.25 266.25 268.25 270.25 275.25
Part-time Positions 47.00 47.00 47.00 47.00 47.00
374
General Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 9,493,104 6,638,531 6,380,356 6,601,331 6,675,883
REVENUES
Ad valorem taxes(1)10,799,160 11,165,773 11,763,177 12,173,919 13,106,703
Delinquent taxes 40,000 42,000 42,840 43,697 44,571
Penalties 60,000 62,000 63,240 64,505 65,795
Sales taxes 11,038,642 11,469,801 11,913,895 12,356,312 12,727,002
Mixed Beverage 73,000 76,390 78,682 81,042 83,473
Franchise taxes 4,176,974 4,328,148 4,419,577 4,466,336 4,524,187
Fines and fees 4,971,630 5,120,779 5,274,402 5,432,634 5,595,613
Licenses and permits 1,038,800 1,038,800 988,800 963,800 713,800
Interest Income 30,000 32,000 32,320 32,643 32,970
Grants 388,650 400,310 412,319 424,688 437,429
Tower Lease 430,458 443,372 456,673 470,373 484,484
Transfers from Car Rental 1,540,507 1,555,912 1,571,471 1,587,186 1,603,057
General & Administrative Charges 1,086,824 1,156,121 1,231,924 1,263,057 1,305,282
Miscellaneous 66,650 69,000 70,380 71,788 73,223
Total Revenues 35,741,295 36,960,406 38,319,699 39,431,980 40,797,590
EXPENDITURES
Administration (3,337,861) (3,354,550) (3,371,323) (3,388,180) (3,470,121)
Finance (1,357,962) (1,364,752) (1,451,576) (1,528,833) (1,611,478)
Police Protection (12,516,012) (12,667,615) (12,730,953) (12,883,631) (13,127,072)
Fire Protection (9,021,333) (9,066,440) (9,111,772) (9,157,331) (9,203,117)
Planning & Development (619,091) (622,186) (675,297) (678,674) (682,067)
Community Services (2,390,776) (2,402,730) (2,414,744) (2,426,817) (2,518,951)
Public Works (1,921,708) (1,931,317) (1,940,973) (1,950,678) (1,960,431)
Non-Departmental - Operating (4,559,515) (5,517,991) (6,390,087) (7,301,284) (7,552,896)
Operating Expenditures (35,724,258) (36,927,580) (38,086,725) (39,315,428) (40,126,133)
Capital Expenses (carryover)(2,871,610) - - - -
Total Expenditures (38,595,868) (36,927,580) (38,086,725) (39,315,428) (40,126,133)
Designated Reserves (278,616) (200,000) (150,000) (150,000) -
Recommended Reserves per Policy (5,872,481) (6,070,287) (6,260,831) (6,462,810) (6,596,077)
Available for Supplemental 17,037 32,825 232,974 116,552 671,456
Proposed Supplemental - - - - -
Remaining Supplemental 17,037 32,825 232,974 116,552 671,456
Additional Available for Capital 470,397 368,244 (30,475) (11,479) 79,806
Total Available for Capital 487,434 401,069 202,499 105,073 751,263
Proposed Capital(2)(291,000) (12,000) (42,000) (187,000)
Remaining Funds Available 487,434 110,069 190,499 63,073 564,263
ENDING FUND BALANCE 6,638,531 6,380,356 6,601,331 6,675,883 7,160,339
Tax Rate Variable
Assessed Taxable Value/$100 30,078,090 30,980,433 31,909,846 32,867,141 33,853,156
Amount generated by 1¢ tax 296,269 305,157 314,312 323,741 333,454
I&S Rate 0.102995 0.101598 0.093248 0.091462 0.074441
General Fund 0.364505 0.365902 0.374252 0.376038 0.393059
Total Tax Rate 0.467500 0.467500 0.467500 0.467500 0.467500
Rollback I&S 0.102995 0.101598 0.093248 0.091462 0.074441
Rollback M&O 0.376603 0.385117 0.386632 0.395527 0.397943
Total Rollback Rate 0.479598 0.486715 0.479881 0.486988 0.472383
M&O Rollback Amount 11,157,587 11,811,779 12,213,999 12,869,837 13,336,900
Tax Rate Equiv - Motor Vehicle Tax 0.051997 0.050987 0.049997 0.049026 0.048074
Staffing Variable
Full-time positions 265.25 266.25 268.25 270.25 275.25
Part-time positions 47.00 47.00 47.00 47.00 47.00
(2) 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.
375
General Fund
Five Year Plan Revenue Assumptions
Revenue Source Assumptions
Property Taxes Projections are based on 3% increase in assessed values.
Prior Year Property Taxes Projected average growth of 2%.
Penalties & Interest Projected average growth of 2%.
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.
376
General Obligation Debt Service
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 660,733 566,059 510,564 480,074 474,589
REVENUES
Ad valorem taxes 2,972,233 3,019,868 2,854,844 2,884,144 2,417,831
Delinquent taxes 22,000 22,000 22,000 22,000 22,000
Penalties 22,000 22,000 22,000 22,000 22,000
Interest Income 500 505 510 515 520
Transfer from Glade Parks PID/TIRZ 423,646 610,194 871,144 988,744 992,844
Transfer from Car Rental 200,912 198,151 - - -
Total Revenues 3,641,291 3,872,718 3,770,498 3,917,403 3,455,195
EXPENDITURES
Principal (2,770,000) (2,885,000) (2,865,000) (3,105,000) (2,755,000)
Interest (963,165) (1,040,413) (933,188) (815,088) (702,875)
Bank Charges (2,800) (2,800) (2,800) (2,800) (2,800)
Total Expenditures (3,735,965) (3,928,213) (3,800,988) (3,922,888) (3,460,675)
Recommended Reserves per Policy (311,330) (327,351) (316,749) (326,907) (288,390)
ENDING FUND BALANCE 566,059 510,564 480,074 474,589 469,110
Tax Rate Variable
Assessed Taxable Value/$100 28,858,031 29,723,772 30,615,485 31,533,950 32,479,968
Amount generated by 1¢ tax 288,580 297,238 306,155 315,339 324,800
I&S Rate 0.102995 0.101598 0.093248 0.091462 0.074441
General Fund 0.364505 0.365902 0.374252 0.376038 0.393059
Total Tax Rate 0.467500 0.467500 0.467500 0.467500 0.467500
Tax Rate Equiv - Motor Vehicle Tax 0.006962 0.006666 0.000000 0.000000 0.000000
Debt Issuance Variable:
Beginning debt outstanding**20,635,000 23,865,000 24,045,000 21,180,000 18,075,000
Principal Retired (2,770,000)(2,885,000)(2,865,000)(3,105,000)(2,755,000)
Principal Issued (Proposed)6,000,000 3,065,000 - - -
Ending debt outstanding 23,865,000 24,045,000 21,180,000 18,075,000 15,320,000
** Excludes self supporting taxable GO Refunding Bonds (Dallas Stars Center)
377
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
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 2,016,937 1,015,140 1,604,999 2,180,711 2,128,714
REVENUES
Sales taxes 4,434,018 4,587,921 4,765,558 4,942,525 5,090,801
Interest Income 800 808 816 824 832
Transfer from EDC Reserve 9,220 9,000 9,000 9,000 9,000
Total Revenues 4,444,038 4,597,729 4,775,374 4,952,349 5,100,633
EXPENDITURES
Parks (1,824,898) (1,961,396) (2,000,624) (2,116,336) (2,158,663)
Library (1,071,050) (1,092,471) (1,257,320) (1,297,467) (1,323,416)
Economic Development (306,031) (316,082) (325,956) (336,015) (345,701)
Debt Service (907,103) (169,376)(47,316) (611,079) (611,647)
Non-Departmental - Operating (278,372) (368,545)(453,445)(543,449)(634,933)
Operating Expenditures (4,387,454) (3,907,870) (4,084,662) (4,904,346) (5,074,360)
Capital Expenditures (1,058,381) - - - -
Total Expenditures (5,445,835) (3,907,870) (4,084,662) (4,904,346) (5,074,360)
Designated Reserves -
Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000)
Available for Supplemental 56,584 689,859 690,712 48,003 26,273
Proposed Supplemental - - (15,000) - -
Remaining Supplemental 56,584 689,859 675,712 48,003 26,273
Additional Available for Capital 458,556 515,140 1,104,999 1,680,711 1,628,714
Total Available for Capital 515,140 1,204,999 1,795,711 1,728,714 1,654,987
Proposed Capital:
Misc Park Improvements (75,000) (75,000) (75,000) (75,000)
Hardware Software Replacement (15,000) (15,000) (15,000) (15,000)
E-books (10,000) (10,000) (10,000) (10,000)
Proposed Capital (100,000) (100,000) (100,000) (100,000)
Remaining Funds Available 515,140 1,104,999 1,695,711 1,628,714 1,554,987
ENDING FUND BALANCE 1,015,140 1,604,999 2,180,711 2,128,714 2,054,987
Staffing Variable:
Full-time positions 22.25 23.25 24.25 24.25 24.25
Part-time positions 17.00 19.00 21.00 21.00 21.00
378
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
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 913,530 913,530 613,354 613,760 614,259
REVENUES
Transfer from EDC Operations 907,103 169,376 47,316 611,079 611,647
Interest Income 9,220 9,312 9,405 9,499 9,594
Total Revenues 916,323 178,688 56,721 620,579 621,241
EXPENSES
Principal (890,000)(165,000)(45,000)(145,000)(245,000)
Interest (16,803)(4,076)(1,716)(465,479)(366,047)
Bank Charges (300)(300)(600)(600)(600)
Total Expenses (907,103)(169,376)(47,316)(611,079)(611,647)
Transfer to EDC Operations (9,220)(9,000)(9,000)(9,000)(9,000)
Transfer Excess Reserves to Capital 0 (300,488)0 0 0
Total Transfers (9,220)(309,488)(9,000)(9,000)(9,000)
Recommended Reserves per Policy *(906,803)(169,076)(611,047)(611,047)(611,047)
ENDING FUND BALANCE 913,530 613,354 613,760 614,259 614,853
Debt Issuance Variable:
Beginning debt outstanding 1,175,000 285,000 120,000 6,830,000 6,685,000
Principal retired (890,000)(165,000)(45,000)(145,000)(245,000)
Principal Issued (proposed)- 6,755,000 - -
Ending debt outstanding 285,000 120,000 6,830,000 6,685,000 6,440,000
*Recommended reserve level equal to the maximum annual debt outstanding
379
Crime Control & Prevention District
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 504,367 364,327 446,449 548,695 667,867
REVENUES
Sales taxes 2,183,194 2,293,960 2,382,779 2,471,262 2,545,400
Interest Income 100 101 102 103 104
Total Revenues 2,183,294 2,294,061 2,382,881 2,471,365 2,545,504
EXPENDITURES
Police Protection (2,137,629) (2,211,939) (2,280,635) (2,352,194) (2,423,860)
Capital Expenditures (185,705)
Total Expenditures (2,323,334) (2,211,939) (2,280,635) (2,352,194) (2,423,860)
Recommended Reserves per Policy (351,391) (363,606) (374,899) (386,662) (398,443)
Available for Supplemental 45,665 82,122 102,246 119,172 121,644
Proposed Supplemental - - - -
Remaining Supplemental 45,665 82,122 102,246 119,172 121,644
Additional Available for Capital (32,729) 721 71,550 162,033 269,424
Total Available for Capital 12,936 82,843 173,796 281,205 391,069
Proposed Capital(1)- - - - -
Remaining Funds Available 12,936 82,843 173,796 281,205 391,069
ENDING FUND BALANCE 364,327 446,449 548,695 667,867 789,511
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.
380
Car Rental Tax Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 5,224,271 2,109,768 2,003,657 3,488,026 5,107,088
REVENUES
Motor Vehicle Tax 13,864,560 14,003,206 14,143,238 14,284,670 14,427,517
Interest Income 15,000 17,000 17,170 17,342 17,515
Total Revenues 13,879,560 14,020,206 14,160,408 14,302,012 14,445,032
EXPENDITURES
DFW Rebate (9,243,040) (9,335,470) (9,428,825) (9,523,113) (9,618,344)
Transfer to Equipment Replacement (671,817) (237,484) (380,243) (163,020) (528,973)
Transfer to Debt Service (200,912) (198,151) - - -
Transfer to General Fund (1,540,507) (1,555,912) (1,571,471) (1,587,186) (1,603,057)
Operating Expenditures (11,656,276) (11,327,017) (11,380,539) (11,273,319) (11,750,375)
Capital Expenses (5,337,787) - - - -
Total Expenditures (16,994,063) (11,327,017) (11,380,539) (11,273,319) (11,750,375)
Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000)
Available for Supplemental 2,223,284 2,693,188 2,779,869 3,028,693 2,694,657
Additional Available for Capital (2,113,516) 109,768 3,657 1,488,026 3,107,088
Total Available for Capital 109,768 2,802,957 2,783,526 4,516,718 5,801,745
Proposed Capital:
Library Remodel - - (147,630) (1,596,000)
Development / Engineering Bldg.(1,464,300) - -
Computer Hardware/Software (120,000) (350,000) (350,000) (175,000)
Transfer to Ins. for Reserve Coverage (115,000) (125,000) (132,000) (140,000)
Street Overlay (300,000) (300,000) (300,000) (300,000)
Transfer to Street CIP (650,000) (300,000) (480,000) (804,000)
Transfer to Car Rental CIP (150,000) (220,500) - -
Proposed Capital (2,799,300) (1,295,500) (1,409,630) (3,015,000)
Remaining Funds Available 109,768 3,657 1,488,026 3,107,088 2,786,745
ENDING FUND BALANCE 2,109,768 2,003,657 3,488,026 5,107,088 4,786,745
381
Water and Wastewater Fund
Executive Summary
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
RATES
Water Base Rate $8.95 $8.95 $8.95 $8.95 $9.45
Water Consumption Rate (1)Tiered Tiered Tiered Tiered Tiered
Proposed Water Rate Increase $0.30 $0.31 $0.32 $0.08 $0.23
Wastewater Base Rate $7.75 $7.75 $7.75 $7.75 $8.25
Wastewater Consumption Rate(1)$3.33 $3.66 $3.95 $4.13 $4.37
Proposed Wastewater Rate Increase $0.14 $0.33 $0.29 $0.18 $0.24
EXPENSES
Departmental Expenditures (16,059,460)$ (16,812,226)$ (17,889,597)$ (18,494,949)$ (19,147,152)$
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 (2,103,648)$ (2,238,985)$ (2,388,934)$ (2,449,504)$ (2,532,287)$
Service Center (1,192,805)$ (1,209,004)$ (1,223,511)$ (1,238,674)$ (1,298,725)$
Debt Service (158,489)$ (523,657)$ (618,618)$ (633,411)$ (682,603)$
Capital (679,311)$ -$ -$ -$ -$
Total Expenses (21,685,446)$ (22,278,867)$ (23,619,015)$ (24,318,354)$ (25,166,147)$
Proposed Supplemental -$ -$ -$ -$ -$
Proposed Capital -$ -$ -$ -$ -$
STAFFING VARIABLE
Full-time Positions 42.50 42.50 42.50 42.50 42.50
Part-time Positions 3.00 3.00 3.00 3.00 3.00
(1) Includes Proposed Water & Wastewater Rate Increase
382
Water and Wastewater
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 5,131,818 4,482,844 4,593,825 4,864,147 5,040,829
REVENUES
Water Service 11,691,856 12,514,981 13,300,167 13,524,169 13,883,114
Wastewater Service 7,735,966 8,385,333 8,933,272 9,270,227 9,583,876
Reclaimed Water Service 473,650 321,534 453,908 463,640 582,817
Sanitation Service 190,000 195,700 201,571 207,618 213,847
Sale of New Meter/Reconnect 245,000 252,350 259,921 267,718 275,750
Inspection Fees 65,000 66,950 68,959 71,027 73,158
Penalties 250,000 257,500 265,225 273,182 281,377
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 26,000 26,780 27,583 28,411 29,263
Recycling Fees 312,000 321,360 331,001 340,931 351,159
Total Revenues 21,036,472 22,389,848 23,889,337 24,495,036 25,322,867
Transfer from W/WW Reserve -
Total Available 21,036,472 22,389,848 23,889,337 24,495,036 25,322,867
EXPENSES
Utility Billing (442,066) (452,012) (462,183) (472,582) (483,215)
Recycling (41,300) (42,229) (43,179) (44,151) (45,144)
Geographic Information Sys.(524,584) (536,387) (548,456) (560,796) (573,414)
City Engineer (298,657) (305,377) (312,248) (319,273) (326,457)
Water Production (6,878,183) (6,969,576) (7,497,046) (7,680,156) (7,995,175)
Water Distribution (890,990) (875,966) (936,329) (964,008) (1,022,854)
Wastewater Treatment (4,122,728) (4,706,170) (5,100,687) (5,398,116) (5,577,160)
Meter Reading (62,131) (63,529) (64,958) (66,420) (67,914)
Transfers (1,383,000) (1,383,000) (1,383,000) (1,383,000) (1,383,000)
G&A/Franchise Fee (2,103,648) (2,238,985) (2,388,934) (2,449,504) (2,532,287)
Fleet Services (1,192,805) (1,209,004) (1,223,511) (1,238,674) (1,298,725)
W&WW Debt (158,489) (523,657) (618,618) (633,411) (682,603)
Non-Departmental - Operating (2,907,554) (2,972,974) (3,039,866) (3,108,263) (3,178,199)
Operating Expenses (21,006,135) (22,278,867) (23,619,015) (24,318,354) (25,166,147)
Capital Expenses (679,311) - - - -
Total Expenses (21,685,446) (22,278,867) (23,619,015) (24,318,354) (25,166,147)
Recommended Reserves per Policy (4,316,329) (4,577,849) (4,853,222) (4,996,922) (5,171,126)
Available for Supplemental 30,337 110,981 270,322 176,682 156,720
Proposed Supplemental - - - - -
Remaining Supplemental 30,337 110,981 270,322 176,682 156,720
Additional Available for Capital 136,178 (95,006) (259,398) (132,775) (130,298)
Total Available for Capital 166,515 15,975 10,924 43,907 26,422
Proposed Capital (1)- - - -
Remaining Funds Available 166,515 15,975 10,924 43,907 26,422
ENDING FUND BALANCE 4,482,844 4,593,825 4,864,147 5,040,829 5,197,548
Rates
Water Base Rate $8.95 $8.95 $8.95 $8.95 $9.45
Consumption/1,000 gallons Tiered Tiered Tiered Tiered Tiered
Proposed Water Rate Increases - All Tiers $0.30 $0.31 $0.32 $0.08 $0.23
Wastewater Base Rate $7.75 $7.75 $7.75 $7.75 $8.25
90% of Metered Water Usage/1000 gallons (2)$3.33 $3.66 $3.95 $4.13 $4.37
Proposed Wastewater Rate Increases $0.14 $0.33 $0.29 $0.18 $0.24
Staffing Variable
Full-time Positions 42.50 42.50 42.50 42.50 42.50
Part-time positions 3.00 3.00 3.00 3.00 3.00
(1) Proposed Capital will only be funded if excess reserves are available.
(2) FY14 Includes Proposed Water & Wastewater Rate Increases
383
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 Based on projected expansion of the system with projected
rates sufficient to cover cost increases and Fort Worth rate
increases.
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 relatively 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%.
384
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
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 826,595 826,595 826,595 826,595 826,595
REVENUES
Transfer from W&WW Operations 158,489 523,657 618,618 633,411 682,603
Transfer from Rate Stabilization 80,132 0 0 0 0
Transfer from Impact Fees 368,733 364,876 368,218 373,582 375,118
Total Revenues 607,354 888,532 986,836 1,006,993 1,057,721
EXPENSES
Principal (410,000)(655,000)(705,000)(725,000)(760,000)
Interest (197,054)(233,232)(281,536)(281,693)(297,421)
Bank Charges (300)(300)(300)(300)(300)
Total Expenses (607,354)(888,532)(986,836)(1,006,993)(1,057,721)
Recommended Reserves per Policy *(290,990)(278,494)(362,997)(360,083)(346,518)
ENDING FUND BALANCE 826,595 826,595 826,595 826,595 826,595
Debt Issuance Variable:
Beginning debt outstanding 4,285,000 9,075,000 9,870,000 9,165,000 9,180,000
Principal retired (410,000)(655,000)(705,000)(725,000)(760,000)
Principal Issued (Proposed)5,200,000 1,450,000 - 740,000 -
Ending debt outstanding 9,075,000 9,870,000 9,165,000 9,180,000 8,420,000
*Recommended reserve level equal to the average annual W&WW debt outstanding
385
Drainage Utility Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 295,457 171,715 172,287 173,173 173,980
REVENUES
Drainage Fees 707,200 725,200 741,600 758,400 774,900
Penalties 7,200 7,252 7,416 7,584 7,749
Interest Income 120 121 122 124 125
Total Revenues 714,520 732,573 749,138 766,108 782,774
EXPENSES
Operating Expenses (713,262) (732,001) (748,252) (765,301) (782,068)
Capital Expenses (125,000) - - - -
Total Expenses (838,262) (732,001) (748,252) (765,301) (782,068)
Recommended Reserves per Policy (146,561) (150,411) (153,750) (157,254) (160,699)
Available for Supplemental 1,258 572 886 807 706
Proposed Supplemental - - - - -
Remaining Supplemental 1,258 572 886 807 706
Additional Available for Capital 23,896 21,304 18,536 15,920 13,281
Total Available for Capital 25,154 21,876 19,423 16,727 13,987
Proposed Capital - - - -
Remaining Funds Available 25,154 21,876 19,423 16,727 13,987
ENDING FUND BALANCE 171,715 172,287 173,173 173,980 174,686
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
386
Service Center Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 30,192 19,692 19,692 19,692 19,692
REVENUES
Transfer from W&WW Fund 1,192,805 1,209,004 1,223,511 1,238,674 1,298,725
Total Revenues 1,192,805 1,209,004 1,223,511 1,238,674 1,298,725
EXPENSES
Service Center (1,192,805) (1,209,004) (1,223,511) (1,238,674) (1,298,725)
Capital Expenses (10,500) - - - -
Total Expenses (1,203,305) (1,209,004) (1,223,511) (1,238,674) (1,298,725)
Available for Supplemental - - - - -
Proposed Supplemental - - - - -
Remaining Supplemental - - - - -
Additional Available for Capital 19,692 19,692 19,692 19,692 19,692
Total Available for Capital 19,692 19,692 19,692 19,692 19,692
Proposed Capital - - - - -
Remaining Funds Available 19,692 19,692 19,692 19,692 19,692
ENDING FUND BALANCE 19,692 19,692 19,692 19,692 19,692
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
387
Texas Star Golf Course Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 22,653 31,106 35,323 53,407 62,009
REVENUES
Green Fees 1,366,770 1,408,445 1,443,675 1,486,976 1,531,567
Driving Range Fees 88,016 90,700 92,968 95,757 98,628
Cart Rental Fees 329,172 339,209 347,694 358,122 368,862
Club Rental Fees 28,072 28,928 29,652 30,541 31,457
Merchandise Sales 287,477 296,243 303,653 312,760 322,139
Tobacco 2,752 2,836 2,907 2,994 3,084
Food Sales 1,201,994 1,238,645 1,269,627 1,307,708 1,346,924
Non-Alcoholic Beverage Sales 146,243 150,702 154,472 159,105 163,876
Alcohol Sales 405,162 417,516 427,960 440,796 454,014
Catering Fees 62,870 63,499 64,134 64,775 65,423
Monthly Fees 100,380 103,893 107,530 111,293 115,188
Rental Income 160,266 163,471 166,741 170,076 173,477
Interest Income - 325 326 327 327
GF Transfer 16,395 16,760 17,180 17,695 18,226
H/M Transfer 235,000 170,000 170,000 170,000 170,000
Advertising Revenue 32,500 32,500 32,500 32,500 32,500
Other 2,000 2,000 2,000 2,000 2,000
Total Revenues 4,465,069 4,525,672 4,633,019 4,763,425 4,897,692
EXPENDITURES
Golf Course Maintenance (947,631) (983,423) (1,009,356) (1,043,573) (1,071,374)
Golf Course Pro Shop (240,255) (249,330) (255,904) (264,580) (271,628)
Golf Course Food & Beverage (761,976) (790,756) (811,608) (839,122) (861,476)
Conference Centre (301,480) (312,867) (321,117) (332,003) (340,848)
Cart/Driving Range Operations (191,630) (198,868) (204,112) (211,031) (216,653)
Non-Departmental - Operating (456,536) (473,786) (486,293) (502,775) (516,176)
Debt Service (442,642) (368,951) (357,806) (362,904) (356,853)
Equipment Replacement (262,822) (266,764) (270,766) (274,827) (278,950)
COGS-Merchandise (201,234) (207,370) (212,557) (218,932) (225,497)
COGS-Tobacco (1,376) (1,418) (1,454) (1,497) (1,542)
COGS-Food (426,708) (439,719) (450,718) (464,236) (478,158)
COGS-Beverage (48,260) (49,732) (50,976) (52,505) (54,079)
COGS-Alcohol (130,057) (134,023) (137,375) (141,496) (145,738)
COGS-Catering (44,009) (44,449) (44,894) (45,343) (45,796)
Total Expenses (4,456,616) (4,521,455) (4,614,935) (4,754,823) (4,864,768)
Recommended Reserves per Policy*- - - - -
Available for Supplemental 8,453 4,217 18,084 8,602 32,924
Proposed Supplemental - - - - -
Remaining Supplemental 8,453 4,217 18,084 8,602 32,924
Additional Available for Capital 22,653 31,106 35,323 53,407 62,009
Total Available for Capital 31,106 39,540 71,491 70,611 127,856
Proposed Capital - - - - -
Remaining Funds Available 31,106 39,540 71,491 70,611 127,856
ENDING FUND BALANCE 31,106 35,323 53,407 62,009 94,933
Estimated # of Rounds 36,054 36,252 36,615 37,164 37,721
Staffing Variable:
Full-time positions 13.75 13.75 13.75 13.75 13.75
Part-time positions (Workforce)57.0 57.0 57.0 57.0 57.0
388
Texas Star Sports Complex Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 91,976 91,982 91,986 254,606 267,876
REVENUES
Tournament Fees 324,900 324,900 324,900 278,900 278,900
Concessions 240,000 240,000 240,000 214,800 214,800
Alcohol Sales 210,000 210,000 210,000 - -
Memberships/Leagues 495,000 505,000 505,000 429,000 429,000
Admissions 47,500 47,500 47,500 47,125 47,125
Advertising/Sponsorships 32,000 32,000 32,000 32,000 32,000
Sales of Goods 125,000 125,000 125,000 - -
Miscellaneous/Events 100 400 400 400 400
Interest Income 200 230 230 230 230
Rental Income 56,000 56,250 56,250 56,250 56,250
Batting Cages 10,000 10,000 10,000 10,000 10,000
Transfer from Other Fund 31,880 32,640 - - -
Total Revenues 1,572,580 1,583,920 1,551,280 1,068,705 1,068,705
EXPENSES
Operations (1,410,199) (1,417,696) (1,385,595) (1,052,323) (1,056,203)
Equipment Replacement (2,975) (3,020) (3,065) (3,111) (3,158)
Transfer to Debt Service (159,400) (163,200) - - -
Operating Expenses (1,572,574) (1,583,916) (1,388,660) (1,055,434) (1,059,361)
Capital Expenses - - - - -
Total Expenses (1,572,574) (1,583,916) (1,388,660) (1,055,434) (1,059,361)
Minimum Reserves per Policy - - - - -
Available for Supplemental 6 4 162,620 13,271 9,344
Proposed Supplemental - - - - -
Remaining Supplemental 6 4 162,620 13,271 9,344
Additional Available for Capital 91,976 91,982 91,986 254,606 267,876
Total Available for Capital 91,982 91,986 254,606 267,876 277,221
Proposed Capital - - - - -
Remaining Funds Available 91,982 91,986 254,606 267,876 277,221
ENDING FUND BALANCE 91,982 91,986 254,606 267,876 277,221
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
389
Equipment Replacement Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 2,300,033 2,620,810 2,863,762 3,059,833 3,374,445
REVENUES
General Fund Depreciation 690,564 700,922 711,436 722,108 74,393
TSSC Depreciation 2,975 3,020 3,065 3,111 3,158
Water/Wastewater Depreciation 59,910 60,809 61,721 62,647 63,586
Drainage Depreciation 2,234 2,268 2,302 2,336 2,371
Fleet Services Depreciation 4,162 4,224 4,288 4,352 4,417
EDC Parks Depreciation 5,633 5,717 5,803 5,890 5,979
Texas Star Depreciation 262,822 266,764 270,766 274,827 278,950
Car Rental Transfer 671,817 237,484 380,243 163,020 528,973
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 1,728,117 1,309,238 1,467,684 1,266,382 989,949
EXPENSES
Equipment Replacements (1,407,340) (1,066,286) (1,271,613) (951,770) (1,728,374)
Total Expenses (1,407,340) (1,066,286) (1,271,613) (951,770) (1,728,374)
Available for Capital 2,620,810 2,863,762 3,059,833 3,374,445 2,636,020
Proposed Capital - - - - -
ENDING FUND BALANCE 2,620,810 2,863,762 3,059,833 3,374,445 2,636,020
Depreciation Rate 55%55%55%55%55%
390
Health Insurance Fund
Multi-Year Financial Plan
Base Year Year 2 Year 3 Year 4 Year 5
Budget Projected Projected Projected Projected
2014-15 2015-16 2016-17 2017-18 2018-19
BEGINNING BALANCE 2,675,938 2,586,183 2,711,283 2,846,484 2,988,787
REVENUES
Premiums collected from Employees 1,756,740 1,787,506 1,865,258 1,946,776 2,032,192
Federal Requirements 52,913 35,840 22,832 1,694 1,694
City Contribution 5,096,336 5,477,519 5,720,775 5,972,329 6,236,576
Interest Income 10,000 10,100 10,201 10,303 10,406
Total Revenues 6,915,989 7,310,965 7,619,067 7,931,102 8,280,867
EXPENSES
Operating Expenses (126,494) (129,247) (131,597) (134,100) (136,552)
OPEB Trust Contribution (500,000) (500,000) (500,000) (500,000) (500,000)
Insurance Claims (4,352,110) (4,569,716) (4,798,201) (5,038,111) (5,290,017)
RX Claims (809,807) (850,297) (892,812) (937,453) (984,325)
Re-insurance Fees (545,436) (561,799) (578,653) (596,013) (613,893)
Insurance Services (280,221) (288,628) (297,286) (306,205) (315,391)
Employee Wellness Program (18,098) (18,641) (19,200) (19,776) (20,369)
Federal Requirements (52,913) (35,840) (22,832) (1,694) (1,694)
Claims Contingency (220,665) (231,698) (243,283) (255,447) (268,220)
Operating Expenses (6,905,744) (7,185,865) (7,483,866) (7,788,799) (8,130,461)
Capital Carryover (100,000) - - - -
Total Expenses (7,005,744) (7,185,865) (7,483,866) (7,788,799) (8,130,461)
Recommended Reserves per Policy (2,580,959)(2,710,006)(2,845,507)(2,987,782)(3,137,171)
Available for Supplemental 10,245 125,100 135,201 142,303 150,406
Proposed Supplemental - - - - -
Remaining Supplemental 10,245 125,100 135,201 142,303 150,406
Additional Available for Capital (5,021) (123,823) (134,224) (141,298) (148,384)
Total Available for Capital 5,224 1,277 977 1,005 2,022
Proposed Capital - - - - -
Remaining Funds Available 5,224 1,277 977 1,005 2,022
ENDING FUND BALANCE 2,586,183 2,711,283 2,846,484 2,988,787 3,139,193
Estimated City Contribution
Per Employee Per Month 1,121 1,198 1,241 1,289 1,329
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
391
392
APPENDIX “C” CONTINUED
MULTI-YEAR FINANCIAL PLAN
OTHER INFORMATION
Building on a Strong Foundation
393
394
CAPITAL REQUESTS
(By Year/Fund/Dept)
City Manager Recommended and Funded
Dept Division Fund Program Description
Program
Type
Original
Cost
Year
Requested
For
Non-Dept Non-Dept Car Rental Transportation Consultant Capital 120,000$ 2015
Non-Dept Non-Dept Car Rental Special Development Incentive from Special Projects Capital 2,000,000$ 2015
Non-Dept Non-Dept Car Rental Transfer Car Rental to Car Rental CIP Capital 1,271,895$ 2015
Non-Dept Non-Dept Car Rental Transfer Car Rental to Street CIP Capital 535,572$ 2015
Non-Dept Non-Dept Car Rental Transfer to Redevelopment Capital 400,000$ 2015
Non-Dept Non-Dept Car Rental Specific Stop Loss Reserve Capital 350,000$ 2015
Non-Dept Non-Dept Car Rental Relocation Services Capital 100,000$ 2015
Non-Dept Non-Dept PEG Council Chambers Technology Upgrades Capital 50,000$ 2015
Non-Dept Non-Dept Drainage Transfer to Drainage CIP Capital 125,000$ 2015
Police Administration CCPD Part-Time Detention PSO Program Capital 71,500$ 2015
Police Administration CCPD Part-Time Dispatchers Capital 46,080$ 2015
Police Administration CCPD Patrol Equipment Capital 68,125$ 2015
Police Administration Seized Assets Part-Time Cadet Program Capital 60,000$ 2015
Admin Svcs Library EDC Library Document Station Capital 7,475$ 2015
Admin Svcs Info Svcs EDC Hardware / Software Replacement Capital 35,000$ 2015
PACS Parks EDC South Euless Park Upgrades Capital 75,000$ 2015
PACS Parks EDC Bus Capital 80,000$ 2015
PACS Parks EDC Bus Driver Capital 15,000$ 2015
Non-Dept Non-Dept EDC Facility Rental Payment Capital 215,065$ 2015
395
CAPITAL REQUESTS
(By Year/Fund/Dept)
City Manager Recommended and Funded
Dept Division Fund Program Description
Program
Type
Original
Cost
Year
Requested
For
PACS Recreation Rec Class Arbor Daze Capital 70,000$ 2015
PACS Recreation Rec Class Playbook Printing and Mailing Capital 37,000$ 2015
Fleet & Fac Fleet W/WW Fuel Contingency Capital 150,000$ 2015
PW Wastewater W/WW Sewer TV Camera Capital 87,500$ 2015
PW Various W/WW Masonry Screening Wall Capital 22,500$ 2015
PW Water W/WW Water Line Leak Detection Program Capital 40,000$ 2015
Admin Svcs Info Svcs W/WW Hardware / Software Replacement Capital 129,311$ 2015
Non-Dept Non-Dept W/WW Transfer to W/WW CIP Pump Rehab Capital 200,000$ 2015
Fleet & Fac Fleet Serv Center Replacement - Shop Air Compressor Capital 10,500$ 2015
Hotel/Motel Com. Serv.Hotel/Motel Conf. Center Lighting & Misc. Improvements Capital 53,000$ 2015
CSO CSO Gen Laserfiche Document Management System - Public Portal Capital 26,600$ 2015
Admin Svcs HR Gen Copier Capital 15,000$ 2015
Admin Svcs HR Gen Career Prep Program with Trinity High School Capital 31,500$ 2015
Admin Svcs Info Svcs Gen Hardware / Software Replacement Capital 129,311$ 2015
Admin Svcs Info Svcs Gen Court Technology Hardware / Software Capital 96,280$ 2015
Admin Svcs Info Svcs Gen Virtual Server Capital 43,540$ 2015
Admin Svcs Info Svcs Gen Centralized Security Camera System Capital 34,009$ 2015
Fleet & Fac Fac Maint Gen Carpet Replacement - Police & Courts Building Phase 1 of 3 Capital 45,000$ 2015
Fleet & Fac Fac Maint Gen HVAC - Package Unit Replacements (Year 3 of 3)Capital 30,000$ 2015
Fleet & Fac Fac Maint Gen Gate Control Motor Replacements - Police & Courts Building Capital 15,000$ 2015
Fleet & Fac Fac Maint Gen Parks Maintenance - Waste Oil Shop Heaters for Shop Area Capital 22,500$ 2015
Fire EMS/Supp Gen 3 Lifepak 15, Monitor/Defibrillator Phase 3 of 3 Capital 123,000$ 2015
Fire EMS/Supp Gen Stryker Power Pro Automatic Stretcher Replacement Capital 13,050$ 2015
Fire EMS/Supp Gen Miscellaneous Fire Equipment Capital 24,064$ 2015
396
CAPITAL REQUESTS
(By Year/Fund/Dept)
City Manager Recommended and Funded
Dept Division Fund Program Description
Program
Type
Original
Cost
Year
Requested
For
PACS Recreation Gen Treadmill and Dumbbell Replacement for EFLC Capital 66,000$ 2015
PACS Recreation Gen Resurfacing Floors in EFLC Capital 15,000$ 2015
Fleet & Fac Fac Maint Gen Fire Station # 2 - Building Interior Upgrades Capital 38,500$ 2015
Fleet & Fac Fac Maint Gen City Hall Campus - Parking Lot Light Replacements Capital 28,630$ 2015
Fleet & Fac Fac Maint Gen Fire Station - Diesel Exhaust Extraction System Upgrades Capital 16,500$ 2015
Police Patrol Gen Local S.T.E.P Program Capital 50,000$ 2015
Police Administration Gen Detention Equipment and Technology Capital 64,000$ 2015
Police Administration Gen Replace L-3 Mobile Vision Video and DVD Burner Capital 37,000$ 2015
Police Administration Gen Criminal Investigation Equipment Capital 22,083$ 2015
P&D Development Gen Third Party Plan Review and Construction Inspection Capital 30,000$ 2015
PW Traffic Signals Gen Uninterrupted Power Supply Phase 1 of 2 Capital 45,000$ 2015
PW Streets Gen Contract Inspector for CIP Capital 75,000$ 2015
PW Streets Gen 2 Towable Message Boards Capital 35,000$ 2015
Fire EMS/Supp Gen EMS/Suppression Shift Adjustment Overtime Capital 87,487$ 2015
PW Various Gen Masonry Screening Wall Capital 22,500$ 2015
Non-Dept Non-Dept Gen City's Match for Tarrant County Home Program/CPR Capital 100,000$ 2015
Non-Dept Non-Dept Gen Street Overlay Capital 300,000$ 2015
Non-Dept Non-Dept Gen Radio Lease Payment (Year 5 of 5)Capital 97,720$ 2015
PACS Recreation Rec Class Arbor Daze Capital 70,000$ 2016
Admin Svcs Info Svcs Gen/Car Rental Hardware/Software Replacement Capital 350,000$ 2016
Fire EMS/Suppression Gen 1 Set of Hydraulic Rescue Tools Capital 30,000$ 2016
Fire EMS/Suppression Gen Stryker Power Pro XT x 2 Capital 28,000$ 2016
Fire Fire Marshal Gen Code Books - 2015 Code Adoption Capital 3,000$ 2016
Admin Svcs Info Svcs EDC Hardware/Software Replacement Capital 15,000$ 2016
397
CAPITAL REQUESTS
(By Year/Fund/Dept)
City Manager Recommended and Funded
Dept Division Fund Program Description
Program
Type
Original
Cost
Year
Requested
For
Non-Dept Non-Dept Car Rental Street Overlay Capital 300,000$ 2016
Non-Dept Non-Dept Car Rental Street CIP Capital 300,000$ 2016
Non-Dept Non-Dept Car Rental East Harwood Road Extension Capital 100,000$ 2016
Non-Dept Non-Dept Car Rental State Highway 183 Improvements Capital 250,000$ 2016
Non-Dept Non-Dept Car Rental Development /Engineering Bldg.Capital 1,464,300$ 2016
Non-Dept Non-Dept Car Rental Municipal Plaze Phase II Capital 150,000$ 2016
PACS Recreation Rec Class Arbor Daze Capital 70,000$ 2017
Fire EMS/Suppression Gen 1 Thermal Imaging Camera Replacement Capital 12,000$ 2017
Admin Svcs Info Svcs EDC Hardware/Software Replacement Capital 15,000$ 2017
Non-Dept Non-Dept Car Rental Street Overlay Capital 300,000$ 2017
Non-Dept Non-Dept Car Rental Street CIP Capital 300,000$ 2017
Non-Dept Non-Dept Car Rental Trailwood Park Improvements Capital 220,500$ 2017
Admin Svcs Info Svcs Car Rental Hardware/Software Replacement Capital 350,000$ 2017
PACS Recreation Rec Class Arbor Daze Capital 70,000$ 2018
Fire EMS/Suppression Gen 1 Set of Hydraulic Rescue Tools Capital 30,000$ 2018
Fire Fire Marshal Gen 1 Thermal Imaging Camera Replacement Capital 12,000$ 2018
Admin Svcs Info Svcs EDC Hardware/Software Replacement Capital 15,000$ 2018
398
CAPITAL REQUESTS
(By Year/Fund/Dept)
City Manager Recommended and Funded
Dept Division Fund Program Description
Program
Type
Original
Cost
Year
Requested
For
Non-Dept Non-Dept Car Rental Street Overlay Capital 300,000$ 2018
Non-Dept Non-Dept Car Rental Street CIP Capital 300,000$ 2018
Non-Dept Non-Dept Car Rental Traffic Signal-Harwood Rd. at Bear Creek Capital 180,000$ 2018
Non-Dept Non-Dept Car Rental Library Remodel Design Capital 147,630$ 2018
Admin Svcs Info Svcs Car Rental Hardware/Software Replacement Capital 350,000$ 2018
PACS Recreation Rec Class Arbor Daze Capital 70,000$ 2019
Admin Svcs Info Svcs Gen/Car Rental Hardware/Software Replacement Capital 350,000$ 2019
Fire EMS/Suppression Gen 1 Thermal Imaging Camera Capital 12,000$ 2019
Admin Svcs Info Svcs EDC Hardware/Software Replacement Capital 15,000$ 2019
Non-Dept Non-Dept Car Rental Street Overlay Capital 300,000$ 2019
Non-Dept Non-Dept Car Rental Street CIP Capital 300,000$ 2019
Non-Dept Non-Dept Car Rental E. Alexander Lane Reconstruction Capital 504,000$ 2019
Non-Dept Non-Dept Car Rental Library Remodel Construction Capital 1,596,000$ 2019
399
SUPPLEMENTAL REQUESTS
(By Year/Fund/Dept)
City Manager Recommended and Funded
Dept Division Fund Program Description
Program
Type
Original
Cost
Year
Requested
For
Police Admin CCPD 33,520 2015
PACS Recreation Rec Class 70,000 2015
Fleet & Fac Fac Maint/Fleet Gen 20,000 2015
PACS Recreation Rec Class 70,000 2016
Admin Svcs Library EDC
Mental Health / Mental Retardation Liaison Arbor
Arbor Daze
Part-Time Building Technician
Full-Time Special Events and Marketing Coordinator
E-book Vendor (Additional) 15,000
Supplemental $
Supplemental $
Supplemental $
Supplemental $
Supplemental $
Supplemental $ 2017
PACS Recreation EDC 49,730 2015
Arbor Daze
400
Fleet Transfer : 5 Year Budget
Department Name Account Code 2015 2016 2017 2018 2019
Administration 101-1011-513 9601 $2,269 $2,303 $2,338 $2,373 $2,408
Police / Code Enforcement 101-3025-521 9601 $10,654 $10,814 $10,976 $11,141 $11,308
Police / Administration 101-3045-521 9601 $3,379 $3,430 $3,481 $3,533 $3,586
Police / Patrol 101-3046-521 9601 $175,596 $178,230 $180,903 $183,617 $186,371
Police / C.I.D.101-3047-521 9601 $22,701 $23,042 $23,387 $23,738 $24,094
Police / Service 101-3048-521 9601 $15,655 $15,890 $16,128 $16,370 $16,616
Police / Detention 101-3049-521 9601 $2,121 $2,153 $2,185 $2,218 $2,251
Fire / Marshall / Education 101-4023-522 9601 $7,597 $7,711 $7,827 $7,944 $8,063
Fire / EMS / Suppression 101-4041-522 9601 $213,850 $217,058 $220,314 $223,618 $226,973
Fire / EMS Equipment 101-4041-522 9601 $0 $0 $0 $0 $0
Facility Maintenance 101-5037-519 9601 $13,574 $13,778 $13,984 $14,194 $14,407
Planning 101-6032-540 9601 $9,033 $9,168 $9,306 $9,446 $9,587
Animal Control 101-8033-531 9601 $7,150 $7,257 $7,366 $7,477 $7,589
Recreation 101-7051-550 9601 $15,833 $16,070 $16,312 $16,556 $16,805
Parks 101-7052-550 9601 $82,885 $84,128 $85,390 $86,671 $87,971
Streets 101-8033-531 9601 $108,267 $109,891 $111,539 $113,212 $114,911
General Fund Total:$690,564 $700,922 $711,436 $722,108 $732,939
City Engineer 101-8066-531 9601 $4,256 $4,320 $4,385 $4,450 $4,517
Water Production 501-8071-531 9601 $15,447 $15,679 $15,914 $16,153 $16,395
Water Distribution 501-8072-531 9601 $10,425 $10,581 $10,740 $10,901 $11,065
Sewer & Treatment 501-8073-531 9601 $29,782 $30,229 $30,682 $31,142 $31,610
Water and Sewer Fund Total:$59,910 $60,809 $61,721 $62,647 $63,586
Fleet Services 504-5090-519 9601 $4,162 $4,224 $4,288 $4,352 $4,417
Drainage Utility 510-8029-531 9601 $2,234 $2,268 $2,302 $2,336 $2,371
Texas Star Sports Complex 530-7050-550 9601 $2,975 $3,020 $3,065 $3,111 $3,158
Texas Star Golf Course 540-7060-550 9601 $262,822 $266,764 $270,766 $274,827 $278,950
Texas Star - EDC Funded 210-1052-550 9601 $5,633 $5,717 $5,803 $5,890 $5,979
City Total: $1,028,300 $1,043,725 $1,059,380 $1,075,271 $1,091,400
401
402
APPENDIX “D”
MISCELLANEOUS
Building on a Strong Foundation
403
404
2014 Effective Tax Rate Worksheet
City of Euless, Texas
Date: 09/04/2014 05:09 PM
1. 2013 total taxable value. Enter the amount of 2013 taxable value on the 2013 tax roll
today. Include any adjustments since last year's certification; exclude Tax Code Section
25.25(d) one-third over-appraisal corrections from these adjustments. This total includes the
taxable value of homesteads with tax ceilings (will deduct in Line 2) and the captured value
for tax increment financing (will deduct taxes in Line 14).
$2,854,650,916
2. 2013 tax ceilings. Counties, cities and junior college districts. Enter 2013 total taxable
value of homesteads with tax ceilings. These include the homesteads of homeowners age 65
or older or disabled. Other taxing units enter 0. If your taxing units adopted the tax ceiling
provision in 2013 or a prior year for homeowners age 65 or older or disabled, use this step.
$152,737,986
3. Preliminary 2013 adjusted taxable value. Subtract Line 2 from Line 1.$2,701,912,930
4. 2013 total adopted tax rate.$0.470000/$100
5. 2013 taxable value lost because court appeals of ARB decisions reduced 2013
appraised value.
A. Original 2013 ARB Values.
B. 2013 values resulting from final court decisions.
C. 2013 value loss. Subtract B from A.
$345,851,534
$313,966,847
$31,884,687
6. 2013 taxable value, adjusted for court-ordered reductions. Add Line 3 and Line 5C. $2,733,797,617
7. 2013 taxable value of property in territory the taxing unit deannexed after Jan. 1,
2013. Enter the 2013 value of property in deannexed territory.$0
8. 2013 taxable value lost because property first qualified for an exemption in 2014.
Note that lowering the amount or percentage of an existing exemption does not create a new
exemption or reduce taxable value. If the taxing unit increased an original exemption, use
the difference between the original exempted amount and the increased exempted amount.
Do not include value lost to freeport or goods-in-transit exemptions.
A. Absolute exemptions. Use 2013 market value:
B. Partial exemptions. 2014 exemption amount or 2014 percentage exemption times 2013
value:
C. Value loss. Add A and B.
$2,100,055
$6,819,496
$8,919,551
9. 2013 taxable value lost because property first qualified for agricultural appraisal (1-
d or 1-d-1), timber appraisal, recreational/scenic appraisal or public access airport
special appraisal in 2014. Use only properties that qualified in 2014 for the first time; do
not use properties that qualified in 2013.
A. 2013 market value:
B. 2014 productivity or special appraised value:
C. Value loss. Subtract B from A.
$0
$0
$0
10. Total adjustments for lost value. Add lines 7, 8C and 9C.$8,919,551
11. 2013 adjusted taxable value. Subtract Line 10 from Line 6.$2,724,878,06612. Adjusted 2013 taxes. Multiply Line 4 by line 11 and divide by $100.$12,806,926
13. Taxes refunded for years preceding tax year 2013. Enter the amount of taxes refunded
by the taxing unit for tax years preceding tax year 2013. Types of refunds include court
decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11
payment errors. Do not include refunds for tax year 2013. This line applies only to tax years
preceding tax year 2013.
$19,150
14. Taxes in tax increment financing (TIF) for tax year 2013. Enter the amount of taxes
paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the
taxing unit has no 2014 captured appraised value in Line 16D, enter 0.
$110,075
15. Adjusted 2013 taxes with refunds and TIF adjustment. Add Lines 12 and 13, subtract
Line 14. $12,716,001
16. Total 2014 taxable value on the 2014 certified appraisal roll today. This value
includes only certified values and includes the total taxable value of homesteads with tax
ceilings (will deduct in Line 18). These homesteads include homeowners age 65 or older or
disabled.
A. Certified values:
B. Counties: Include railroad rolling stock values certified by the Comptroller's office:
C. Pollution control exemption: Deduct the value of property exempted for the current tax
year for the first time as pollution control property:
D. Tax increment financing: Deduct the 2014 captured appraised value of property taxable
by a taxing unit in a tax increment financing zone for which the 2014 taxes will be deposited
into the tax increment fund. Do not include any new property value that will be included in
Line 21 below.
E. Total 2014 value. Add A and B, then subtract C and D.
$2,958,342,348
$0
$0
$12,662,418
$2,945,679,930
17. Total value of properties under protest or not included on certified appraisal roll.
A. 2014 taxable value of properties under protest. The chief appraiser certifies a list of
properties still under ARB protest. The list shows the appraisal district's value and the
taxpayer's claimed value, if any, or an estimate of the value if the taxpayer wins. For each of
the properties under protest, use the lowest of these values. Enter the total value.
B. 2014 value of properties not under protest or included on certified appraisal roll.
The chief appraiser gives taxing units a list of those taxable properties that the chief
appraiser knows about, but are not included in the appraisal roll certification. These
properties also are not on the list of properties that are still under protest. On this list of
properties, the chief appraiser includes the market value, appraised value and exemptions for
the preceding year and a reasonable estimate of the market value, appraised value and
exemptions for the current year. Use the lower market, appraised or taxable value (as
appropriate). Enter the total value.
C. Total value under protest or not certified: Add A and B.
$77,742,622
$14,204,693
$91,947,315
18. 2014 tax ceilings. Counties, cities and junior colleges enter 2014 total taxable value of
homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older
or disabled. Other taxing units enter 0. If your taxing units adopted the tax ceiling provision
$164,486,573
in 2013 or a prior year for homeowners age 65 or older or disabled, use this step.19. 2014 total taxable value. Add Lines 16E and 17C. Subtract Line 18.$2,873,140,672
20. Total 2014 taxable value of properties in territory annexed after Jan. 1, 2013.
Include both real and personal property. Enter the 2014 value of property in territory
annexed.
$0
21. Total 2014 taxable value of new improvements and new personal property located
in new improvements. New means the item was not on the appraisal roll in 2013. An
improvement is a building, structure, fixture or fence erected on or affixed to land. New
additions to existing improvements may be included if the appraised value can be
determined. New personal property in a new improvement must have been brought into the
taxing unit after Jan. 1, 2013, and be located in a new improvement. New improvements do
include property on which a tax abatement agreement has expired for 2014.
$58,007,421
22. Total adjustments to the 2014 taxable value. Add Lines 20 and 21.$58,007,421
23. 2014 adjusted taxable value. Subtract Line 22 from Line 19.$2,815,133,251
24. 2014 effective tax rate. Divide Line 15 by Line 23 and multiply by $100.$0.451701/$100
25. COUNTIES ONLY. Add together the effective tax rates for each type of tax the county
levies. The total is the 2014 county effective tax rate.
A county, city or hospital district that adopted the additional sales tax in November 2013 or in May 2014 must
adjust its effective tax rate. The Additional Sales Tax Rate Worksheet sets out this adjustment. Do not forget to
complete the Additional Sales Tax Rate Worksheet if the taxing unit adopted the additional sales tax on these dates.
407
2014 Rollback Tax Rate Worksheet
City of Euless, Texas
Date: 09/04/2014
26. 2013 maintenance and operations (M&O) tax rate.$0.360619/$100
27. 2013 adjusted taxable value. Enter the amount from Line 11.$2,724,878,066
28. 2013 M&O taxes.
A. Multiply Line 26 by Line 27 and divide by $100.
B. Cities, counties and hospital districts with additional sales tax: Amount of additional
sales tax collected and spent on M&O expenses in 2013. Enter amount from full year's sales
tax revenue spent for M&O in 2013 fiscal year, if any. Other taxing units enter 0. Counties
exclude any amount that was spent for economic development grants from the amount of
sales tax spent.
C. Counties: Enter the amount for the state criminal justice mandate. If second or later year,
the amount is for increased cost above last year's amount. Other taxing units enter 0.
D. Transferring function: If discontinuing all of a department, function or activity and
transferring it to another taxing unit by written contract, enter the amount spent by the taxing
unit discontinuing the function in the 12 months preceding the month of this calculation. If
the taxing unit did not operate this function for this 12-month period, use the amount spent
in the last full fiscal year in which the taxing unit operated the function. The taxing unit
discontinuing the function will subtract this amount in H below. The taxing unit receiving
the function will add this amount in H below. Other taxing units enter 0.
E. Taxes refunded for years preceding tax year 2013: Enter the amount of M&O taxes
refunded in the preceding year for taxes before that year. Types of refunds include court
decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11
payment errors. Do not include refunds for tax year 2013. This line applies only to tax years
preceding tax year 2013.
F. Enhanced indigent health care expenditures: Enter the increased amount for the
current year's enhanced indigent health care expenditures above the preceding tax year's
enhanced indigent health care expenditures, less any state assistance.
G. Taxes in TIF: Enter the amount of taxes paid into the tax increment fund for a
reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2014 captured
appraised value in Line 16D, enter 0.
H. Adjusted M&O Taxes. Add A, B, C, E and F. For unit with D, subtract if discontinuing
function and add if receiving function. Subtract G.
$9,826,428
$2,021,203
$0
$0
$14,467
$0
$110,075
$11,752,023
29. 2014 adjusted taxable value. Enter Line 23 from the Effective Tax Rate Worksheet. $2,815,133,251
30. 2014 effective maintenance and operations rate. Divide Line 28H by Line 29 and
multiply by $100.$0.417459/$100
31. 2014 rollback maintenance and operation rate. Multiply Line 30 by 1.08.$0.450855/$100
32. Total 2014 debt to be paid with property taxes and additional sales tax revenue.
"Debt" means the interest and principal that will be paid on debts that:
(1) are paid by property taxes,
(2) are secured by property taxes,
(3) are scheduled for payment over a period longer than one year and
(4) are not classified in the taxing unit's budget as M&O expenses
A. Debt also includes contractual payments to other taxing units that have incurred debts on
behalf of this taxing unit, if those debts meet the four conditions above. Include only
amounts that will be paid from property tax revenue. Do not include appraisal district budget
payments. List the debt in Schedule B: Debt Service.
B. Subtract unencumbered fund amount used to reduce total debt.
C. Subtract amount paid from other resources.
D. Adjusted debt. Subtract B and C from A.
$4,260,328
$150,000
$1,148,621
$2,961,707
33. Certified 2013 excess debt collections. Enter the amount certified by the collector.$0
34. Adjusted 2014 debt. Subtract Line 33 from Line 32D.$2,961,707
35. Certified 2014 anticipated collection rate. Enter the rate certified by the collector. If
the rate is 100 percent or greater, enter 100 percent.100.00%
36. 2014 debt adjusted for collections. Divide Line 34 by Line 35 $2,961,707
37. 2014 total taxable value. Enter the amount on Line 19.$2,873,140,672
38. 2014 debt tax rate. Divide Line 36 by Line 37 and multiply by $100.$0.103082/$100
39. 2014 rollback tax rate. Add Lines 31 and 38.$0.553937/$100
40. COUNTIES ONLY. Add together the rollback tax rates for each type of tax the county
levies. The total is the 2014 county rollback tax rate.
A taxing unit that adopted the additional sales tax must complete the lines for the Additional Sales Tax Rate. A
taxing unit seeking additional rollback protection for pollution control expenses completes the Additional Rollback
Protection for Pollution Control.
409
2014 Additional Sales Tax Rate Worksheet
City of Euless, Texas
Date: 09/04/2014
41. Taxable Sales. For taxing units that adopted the sales tax in November 2013 or May
2014, enter the Comptroller's estimate of taxable sales for the previous four quarters. Taxing
units that adopted the sales tax before November 2013, skip this line.
$0
42.Estimated sales tax revenue. Counties exclude any amount that is or will be spent for
economic development grants from the amount of estimated sales tax revenue.
Taxing units that adopted the sales tax in November 2013 or in May 2014.
Multiply the amount on Line 41 by the sales tax rate (.01, .005 or .0025, as applicable) and
multiply the result by .95.
- or -
Taxing units that adopted the sales tax before November 2013.
Enter the sales tax revenue for the previous four quarters. Do not multiply by .95.
$2,123,936
43. 2014 total taxable value. Enter the amount from Line 37 of the Rollback Tax Rate
Worksheet.$2,873,140,672
44. Sales tax adjustment rate. Divide Line 42 by Line 43 and multiply by $100.$0.073924/$100
45. 2014 effective tax rate, unadjusted for sales tax. Enter the rate from Line 24 or 25, as
applicable, on the Effective Tax Rate Worksheet.$0.451701/$100
46. 2014 effective tax rate, adjusted for sales tax.
Taxing units that adopted the sales tax in November 2013 or in May 2014.
Subtract Line 44 from Line 45. Skip to Line 47 if you adopted the additional sales tax before
November 2013.
$0.451701/$100
47. 2014 rollback tax rate, unadjusted for sales tax. Enter the rate from Line 39 or 40, as
applicable, of the Rollback Tax Rate Worksheet.$0.553937/$100
48. 2014 rollback tax rate, adjusted for sales tax. Subtract Line 44 from Line 47.$0.480013/$100
410
NOTICE OF 2014 TAX YEAR PROPOSED PROPERTY TAX RATE FOR CITY OF EULESS, TEXAS
A tax rate of $0.467500 per $100 valuation has been proposed for adoption by the governing body
of City of Euless, Texas. This rate exceeds the lower of the effective or rollback tax rate, and state
law requires that two public hearings be held by the governing body before adopting the proposed
tax rate.
PROPOSED TAX RATE $0.467500 per $100
PRECEDING YEAR'S TAX RATE $0.470000 per $100
EFFECTIVE TAX RATE $0.451701 per $100
ROLLBACK TAX RATE $0.480013 per $100
The effective tax rate is the total tax rate needed to raise the same amount of property tax revenue
for City of Euless, Texas from the same properties in both the 2013 tax year and the 2014 tax
year.
The rollback tax rate is the highest tax rate that City of Euless, Texas may adopt before voters are
entitled to petition for an election to limit the rate that may be approved to the rollback rate.
YOUR TAXES OWED UNDER ANY OF THE ABOVE RATES CAN BE CALCULATED AS
FOLLOWS:
property tax amount= (rate) x (taxable value of your property)/100
For assistance or detailed information about tax calculations, please contact:
Janina Jewell
City of Euless, Director of Finance
201 N. Ector Drive Euless, Texas 76039
(817)685-1444
jjewell@eulesstx.gov
www.eulesstx.gov
You are urged to attend and express your views at the following public hearings on the proposed
tax rate:
First Hearing: August 26, 2014 at 7:00 PM at City of Euless Council Chambers 201 N. Ector
Drive Euless, Texas 76039.
Second Hearing: September 2, 2014 at 7:00 PM at City of Euless Council Chambers 201 N. Ector
Drive Euless, Texas 76039.
411
412
Capital and Supplemental Requests
And
Capital Improvement Projects
Capital Requests are one-time expenditures that can be accomplished from
excess reserve funds or one-time revenue sources. Capital equipment
purchases and capital improvement projects are considered and prioritized
simultaneously during the budget process by the City Manager. The list of
approved capital items is provided in the following pages. This process is
conducted each year and funding sources are considered for their
procurement. One of the most important factors underlying procurement is
the City’s financial condition. Future impact is reviewed along with the
long-term capital improvement projects on an annual basis. (See CIP
schedules in the CIP section.)
Supplemental Requests represent new or expanded programs with a
reoccurring impact to the maintenance and operations budget. These
programs can only be considered if the individual fund has sufficient
operating revenue to cover the ongoing cost.
The following capital and supplemental items are prioritized by the
departments and ranked by the City Manager’s Office. Rankings of “1” are
those items that are funded in FY2014-15. Those items ranked as “2”
should be funded in FY2015-16 if funding is available. Items ranked as “3”
are needed capital and supplemental programs but can wait until future
fiscal years.
413
Capital and Supplemental Requests - 2015
By Fund/CMO Ranking
Dept Division Fund Program Description
Program
Type
Program
Cost Totals
Dept
Ranking
CMO
Ranking
Non-Dept Non-Dept Car Rental Transportation Consultant Capital 120,000$ 120,000$ 1
Non-Dept Non-Dept Car Rental Special Development Incentive from Special Projects Capital 2,000,000$ 2,120,000$ 1
Non-Dept Non-Dept Car Rental Transfer Car Rental to Car Rental CIP Capital 1,271,895$ 3,391,895$ 1
Non-Dept Non-Dept Car Rental Transfer Car Rental to Street CIP Capital 535,572$ 3,927,467$ 1
Non-Dept Non-Dept Car Rental Transfer to Redevelopment Capital 400,000$ 4,327,467$ 1
62 Non-Dept Non-Dept Car Rental Specific Stop Loss Reserve Capital 350,000$ 4,677,467$ 1
59 Non-Dept Non-Dept Car Rental Relocation Services Capital 100,000$ 4,777,467$ 1
Non-Dept Non-Dept Drainage Transfer to Drainage CIP Capital 125,000$ 125,000$ 1
37 Police Administration CCPD Part-Time Detention PSO Program Capital 71,500$ 71,500$ 2 1
38 Police Administration CCPD Part-Time Dispatchers Capital 46,080$ 117,580$ 3 1
44 Police Administration CCPD Patrol Equipment Capital 68,125$ 185,705$ 9 1
46 Police Administration CCPD Mental Health / Mental Retardation Liaison Supplemental 33,520$ 33,520$ 2 1
3 Admin Svcs Library EDC Library Document Station Capital 7,475$ 7,475$ 1 1
10 Admin Svcs Info Svcs EDC Hardware / Software Replacement Capital 35,000$ 42,475$ 4 1
PACS Parks EDC South Euless Park Upgrades Capital 75,000$ 117,475$ 5 1
Non-Dept Non-Dept EDC Facility Rental Payment Capital 215,065$ 332,540$ 1
PACS Parks EDC Bus Capital 80,000$ 412,540$ 1
PACS Parks EDC Bus Driver Capital 15,000$ 427,540$ 1
20 PACS Parks EDC Park Improvements Capital 200,000$ 627,540$ 4 2
4 Admin Svcs Library EDC Preschool iPad Immersion Capital 10,000$ 637,540$ 2 2
2 Admin Svcs Library EDC Library Mobile App.Supplemental $ 8,990 8,990 $ 1 2
1 CSO CSO Gen Laserfiche Document Management System - Public Portal Capital 26,600$ 26,600$ 1 1
5 Admin Svcs HR Gen Copier Capital 15,000$ 41,600$ 1 1
6 Admin Svcs HR Gen Career Prep Program with Trinity High School Capital 31,500$ 73,100$ 2 1
8 Admin Svcs Info Svcs Gen Hardware / Software Replacement Capital 129,311$ 202,411$ 2 1
9 Admin Svcs Info Svcs Gen Court Technology Hardware / Software Capital 96,280$ 298,691$ 3 1
11 Admin Svcs Info Svcs Gen Virtual Server Capital 43,540$ 342,231$ 5 1
12 Admin Svcs Info Svcs Gen Centralized Security Camera System Capital 34,009$ 376,240$ 6 1
21 PACS Recreation EDC Full-Time Special Events and Marketing Coordinator Supplemental $ 49,730 $ 58,720 1 1
414
Capital and Supplemental Requests - 2015
By Fund/CMO Ranking
Dept Division Fund Program Description
Program
Type
Program
Cost Totals
Dept
Ranking
CMO
Ranking
31 Fleet & Fac Fac Maint Gen Carpet Replacement - Police & Courts Building Phase 1 of 3 Capital 45,000$ 421,240$ 4 1
32 Fleet & Fac Fac Maint Gen HVAC - Package Unit Replacements (Year 3 of 3)Capital 30,000$ 451,240$ 5 1
33 Fleet & Fac Fac Maint Gen Gate Control Motor Replacements - Police & Courts Building Capital 15,000$ 466,240$ 6 1
35 Fleet & Fac Fac Maint Gen Parks Maintenance - Waste Oil Shop Heaters for Shop Area Capital 22,500$ 488,740$ 8 1
14 Fire EMS/Supp Gen 3 Lifepak 15, Monitor/Defibrillator Phase 3 of 3 Capital 123,000$ 611,740$ 2 1
15 Fire EMS/Supp Gen Stryker Power Pro Automatic Stretcher Replacement Capital 13,050$ 624,790$ 3 1
16 Fire EMS/Supp Gen Miscellaneous Fire Equipment Capital 24,064$ 648,854$ 4 1
17 PACS Recreation Gen Treadmill and Dumbbell Replacement for EFLC Capital 66,000$ 714,854$ 1 1
18 PACS Recreation Gen Resurfacing Floors in EFLC Capital 15,000$ 729,854$ 2 1
28 Fleet & Fac Fac Maint Gen Fire Station # 2 - Building Interior Upgrades Capital 38,500$ 768,354$ 1 1
29 Fleet & Fac Fac Maint Gen City Hall Campus - Parking Lot Light Replacements Capital 28,630$ 796,984$ 2 1
30 Fleet & Fac Fac Maint Gen Fire Station - Diesel Exhaust Extraction System Upgrades Capital 16,500$ 813,484$ 3 1
39 Police Patrol Gen Local S.T.E.P Program Capital 50,000$ 863,484$ 4 1
41 Police Administration Gen Detention Equipment and Technology Capital 64,000$ 927,484$ 6 1
42 Police Administration Gen Replace L-3 Mobile Vision Video and DVD Burner Capital 37,000$ 964,484$ 7 1
43 Police Administration Gen Criminal Investigation Equipment Capital 22,083$ 986,567$ 8 1
47 P&D Development Gen Third Party Plan Review and Construction Inspection Capital 30,000$ 1,016,567$ 1 1
49 PW Traffic Signals Gen Uninterrupted Power Supply Phase 1 of 2 Capital 45,000$ 1,061,567$ 2 1
50 PW Streets Gen Contract Inspector for CIP Capital 75,000$ 1,136,567$ 3 1
53 PW Streets Gen 2 Towable Message Boards Capital 35,000$ 1,171,567$ 6 1
13 Fire EMS/Supp Gen EMS/Suppression Shift Adjustment Overtime Capital 87,487$ 1,259,054$ 1 1
51 PW Various Gen Masonry Screening Wall Capital 22,500$ 1,281,554$ 4 1
56 Non-Dept Non-Dept Gen City's Match for Tarrant County Home Program/CPR Capital 100,000$ 1,381,554$ 1
58 Non-Dept Non-Dept Gen Street Overlay Capital 300,000$ 1,681,554$ 1
60 Non-Dept Non-Dept Gen Radio Lease Payment (Year 5 of 5)Capital 97,720$ 1,779,274$ 1
54 PW Traffic Signals Gen Remote Traffic Signal Controller Capital 316,000$ 2,095,274$ 7 2
34 Fleet & Fac Fac Maint Gen Generator Replacement - Fire Administration Building Capital 65,000$ 2,160,274$ 7 2
40 Police Administration Gen Part-Time Police Officer for Municipal Court Capital 16,000$ 2,176,274$ 5 2
415
Capital and Supplemental Requests - 2015
By Fund/CMO Ranking
Dept Division Fund Program Description
Program
Type
Program
Cost Totals
Dept
Ranking
CMO
Ranking
24 Fleet & Fac Fac Maint/Fleet Gen 1 1
45 Police Detention Gen 1 2
1 2 55 PW Various Gen
Part-Time Building Technician
Full-Time PSO
Public Works Clerk
Supplemental $ 20,000 $ 20,000
Supplemental $ 66,888 $ 86,888
Supplemental $ 25,775 $ 112,663
Non-Dept Non-Dept PEG Council Chambers Technology Upgrades Capital 50,000$ 50,000$ 1
19 PACS Recreation Rec Class Arbor Daze Capital 70,000$ 70,000$ 3 1
22 PACS Recreation Rec Class Playbook Printing and Mailing Capital 37,000$ 107,000$ 2 1
23 PACS Recreation Rec Class Part-Time Program Coordinator Supplemental 28,329$ 28,329$ 3 2
36 Police Administration Seized Assets Part-Time Cadet Program Capital 60,000$ 60,000$ 1 1
25 Fleet & Fac Fac Maint/Fleet W/WW Full-Time Office / Clerical Worker Supplemental 35,000$ 35,000$ 2 2
55 PW Various W/WW Public Works Clerk Supplemental 25,776$ 60,776$ 1 2
26 Fleet & Fac Fleet W/WW Fuel Contingency Capital 150,000$ 150,000$ 1 1
48 PW Wastewater W/WW Sewer TV Camera Capital 87,500$ 237,500$ 1 1
7 Admin Svcs Info Svcs W/WW Hardware / Software Replacement Capital 129,311$ 366,811$ 1 1
51 PW Various W/WW Masonry Screening Wall Capital 22,500$ 389,311$ 4 1
52 PW Water W/WW Water Line Leak Detection Program Capital 40,000$ 429,311$ 5 1
Non-Dept Non-Dept W/WW Transfer to W/WW CIP Pump Rehab Capital 200,000$ 629,311$ 1
27 Fleet & Fac Fleet Serv Center Replacement - Shop Air Compressor Capital 10,500$ 10,500$ 2 1
Hotel/Motel Com. Serv.Hotel/Motel Conf. Center Lighting & Misc. Improvements Capital 53,000$ 53,000$ 1
57 Non-Dept Non-Dept Special Legal Fund Capital 200,000$ 200,000$ 2
61 Non-Dept Non-Dept Retirements Capital -$ 200,000$ 2
416
INDEX
Accounting Budget, 112-113
Administration Budget, 100-101
Administration Chart, 97
All Other Enterprise Operating Funds, 85
Animal Control Budget, 172-173
Annual Debt Service, 309
Aquatics Budget, 162-163
Arbor Daze Festival Budget, 218-19
Average Homeowner, 67
Average Residential Value History & Typical Tax Bill, 65
Basis of Accounting and Budgeting, 343
Benefits and Insurance Budget, 258-259
Betterment Fund Budget, 180-181
Bonds - Debt Service Schedules/Graphs, 309-326
Budget Message, 1 - 16
Budget Ordinance, 355-359
Budget Process, 29-31
Budget Schedule, 32
Capital Budget & Program, Definitions and Descriptions, 268
CAPITAL IMPROVEMENT PROGRAM - published under separate cover
Capital Improvements Fund Balance Summary, 53-55, 274-276
Capital Improvements Policy, 269-271
Capital Project Funds (current), 272
Car Rental Tax Budget, 250-251
Car Rental Tax, 90
Changes in Fund Balance/Working Capital, 46
City Engineer Budget (General Fund), 174-175
City Engineer Budget (Water & Wastewater Fund), 194-195
City Secretary Budget, 102-103
Combined Summary of Revenues & Expenditures, 44-45
Communications/Marketing Budget, 104-105
Cost of City Services, 64
Crime Control & Prevention District Budget, 248-249
Debt Fund Summary, 304-305
Debt Service Operating funds, 92
Debt, Introduction to, 306-307
Development & Planning Budget, 152-153
Development Chart, 151
Development Revenue Summary, 75
Drainage Utility Maintenance Budget, 214-215
Enterprise Fund Summary, 185
Euless Development Corporation Operations, 240-241
Euless Development Corporation, Economic Development, 246-247
Euless Development Corporation, Library, 244-245
Euless Development Corporation, Parks, 242-243
Every Week In Euless, 27
Excerpts from City Charter, 33-34
Expenditure Sources, General Fund, 76
Facility Maintenance Budget, 146-147
Finance Administration Budget, 108-109
Finance Chart, 107
Fire Department Administration Budget, 136-137
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Fire Department Chart, 133
Fire Marshal's Budget, 134-135
Fire-Emergency Medical Service/Suppression Budget, 138-138
Fiscal Policies, 35-41
Fleet Services Budget, 212-213
Fund Balance Summary, 47-55
Fund Relationships, 344-345
Fund Structure, 346
Funded Projects - Additional Information, 287-301
FY2015 Proposed Projects - Priority A, 281-284
General Fund Expenditure Sources, 76
General Fund Expenditures Multi-Year Comparison, 79
General Fund Expenditures Per Capita, 77
General Fund Multi-Year Analysis, 63
General Fund Revenue Assumptions, 62
General Fund Summary, 95
General Obligation & CO Bonds Composition of Debt Service, 310
Geographic Information Systems Budget, 206-207
Glossary of Terms, 347-352
Goals and Objectives, 23
Goals Matrix, 22
Golf Course Cart Operations Budget, 230-231
Golf Course Conference Center Budget, 228-229
Golf Course Food & Beverage Budget, 226-227
Golf Course Maintenance Budget, 222-223
Golf Course Pro Shop Budget, 224-225
Gross Receipts Revenues, Summary, 74
Human Resources Budget, 144-145
Information Services Budget, 142-143
Inspection Services Budget, 154-155
Internal Service Fund Summary, 255
Internal Service Operating Funds, 91
Legal Services, General Fund, 182
Library Budget, 148-149
Long Range Issuance Schedules, 306
Mayor and City Council Budget, 100-101
Meter Reading Budget, 202-203
Mission Accomplished, 24-26
Mission Statement, 21
Monthly Service Charges, 60
Multi-Year Financial Plan, 369-373
Municipal Court Budget, 110-111
Municipal Court Case Volume, 73
Municipal Court Revenues, 72
Non-Department Legal Services, Water & Wastewater Fund, 210
Non-Departmental General Fund Chart, 177
Nondepartmental General Fund, 178-179
Non-Departmental Water & Wastewater Chart, 205
Non-Departmental, Golf Course Budget, 220-221
Operating Budget Summary - Expenditures, 59
Operating Budget Summary - Revenues, 58
Organizational Chart, 28
Parks & Community Services Chart, 157
Parks and Community Services - Hotel/Motel, 238-239
Parks Budget, 160-161
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Personnel Counts by Department, 331-337
Personnel Counts by Fund, 330
Personnel Counts, 329
Police Administration Budget, 122-123
Police Criminal Investigation Budget, 126-127
Police Department Chart, 117
Police Detention (Jail) Budget, 130-131
Police Emergency Management, 118-119
Police Patrol Budget, 124-125
Police Service Budget, 128-129
Property Tax Revenues, YTD Collection, 69
Property Taxes, FY2015 Estimates, 66
Property Taxes, Rates (historical), 68
Public Works General Fund Chart, 169
Public Works Water & Wastewater Fund Chart, 193
Purchasing Budget, 114-115
Recreation Administration Budget, 166-167
Recreation Budget, 158-159
Recreation Classes Budget, 216-217
Recycling Budget, 190-191
Risk Management Budget, 260-261
Special Revenue Fund Summary, 237
Special Revenue Funds, 86-87
Street Maintenance Budget, 170-171
Summary of Funded Projects, 285-286
Summary of Sales Tax Revenues, 70-71
Summary of Sales Tax, 88-89
Tax Rate Ordinance, 360-363
Tax Roll Ordinance, 364-365
Utility Billing Office Budget, 188-189
Vehicle & Equipment Replacement Budget, 256-257
Wastewater & Treatment Budget, 200-201
Water & Wastewater Expenditure Sources, 82
Water & Wastewater Expenditures Multi-Year Comparison, 84
Water & Wastewater Fund, Expenditures by Departments, 83
Water & Wastewater Revenue Assumptions, 81
Water & Wastewater Revenue Sources, 80
Water / Administrative Services Chart, 187
Water Distribution Budget, 198-199
Water Production Budget, 196-197
Welcome to the City of Euless, 17-20
Where does the money come from?, 56
Where does the money come go?, 57
Workers' Compensation Budget, 262-263
Worksheets, 405-410
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