Loading...
The URL can be used to link to this page
Your browser does not support the video tag.
Home
My WebLink
About
City of Euless Annual Operating Budget FY2018
City of Euless Annual Operating Budget Fiscal Year Ending September 30, 2018 201 N. Ector Drive, Euless, TX 76039 www.eulesstx.gov THE CITY OF EULESS City of Euless, Texas Fiscal Year 2017-2018 Budget Cover Page September 12, 2017 This budget will raise more revenue from property taxes than last year's budget by an amount of $1,045,337, which is a 6.64 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 $516,697. The members of the governing body voted on the budget as follows: FOR: Mayor Linda Martin Council Member Tim Stinneford Council Member Jeremy Tompkins Mayor Pro Tem Eddie Price Council Member Linda Eilenfeldt Council Member Harry Zimmer Council Member Perry Bynum AGAINST: PRESENT and not voting: ABSENT: Property Tax Rate Comparison Property Tax Rate: Effective Tax Rate: Effective Maintenance & Operations Tax Rate: Rollback Tax Rate: Debt Rate: 2017-2018 2016-2017 $0.462500/100 $0.462500/100 $0.432693/100 $0.433988/100 $0.336044/100 $0.333831/100 $0.470245/100 $0.466172/100 $0.101444/100 $0.099447/100 Total debt obligation for City of Euless, Texas secured by property taxes: $48,725,545 THE CITY OF EULESS CITY OF EULESS FISCAL YEAR 2017-2018 LINDA MARTIN, MAYOR Tim Stinneford, Council Member - Place One Jeremy Tompkins, Council Member - Place Two Eddie Price, Council Member - Place Three, Mayor Pro Tem Linda Eilenfeldt, Council Member - Place Four Harry Zimmer, Council Member - Place Five Perry Bynum, Council Member - Place Six Loretta Getchell, City Manager Bob Freeman, Deputy City Manager Chris Barker, Assistant City Manager rf Gr5 GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Euless Texas For the Fiscal Year Beginning October 1, 2016 Gam _P7 .e Executive Director The Government Finance Officers Association of the United States and Canada (GFOA) presented a Distinguished Budget Presentation Award to the City of Euless, Texas for its annual budget for the fiscal year beginning October 1, 2016. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, as an operational guide, and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. BOARDS Animal Shelter Advisory Board (2) Dr. Susan Read Scott Cepak Council Member Perry Bynum Civil Service Commission (3) Carla Shields John Deithloff Bobby Baker Crime Control & Prevention District (3) Ron Shields Rusty Brown Mike Pruitt Council Member Eddie Price Council Member Perry Bynum Council Member Linda Eilenfeldt Council Member Jeremy Tompkins Euless Development Corporation (3) Sonja Adams Wayne Marrs Carmen Deithloff Mayor Linda Martin Council Member Tim Stinneford Council Member Jeremy Tompkins Council Member Linda Eilenfeldt Historical Preservation Committee (36) Gary Barnhill Alford Browning Bill Byers Barbara Collier Gary Fieldsend Kathey Knecht Don Martin Anniece McKanna Gary Parker Mary Lib Saleh Jeffrey Taylor Glenn Walker Jan Bellamy-Genee Doris Brown Dan Burger Joe Cannon Iris Elliot Betty Fuller Norma Lively David Massey Suzy McCormick Helen Payton Corey Stack Peggy Vandiver Andy Weinzapfel 2017 & COMMISSIONS Parks and Leisure Services Board (8) Jason Reyes John Raab Randy Jones Steve Doty Roger Sickler Tiffany Smith Salman Bhojani, Alt. 1 Mohib Nawab, Alt. 2 Planning and Zoning Commission (7) Eric Owens Kenny Olmstead LuAnn Portugal Richard McNeese Ronald Dunckel Steve Ellis Warren Wilson Michele Burger Weldon Cannon Susan Ellis Bill Golden Marilyn Long Veva Lou Massey Robert Nail Lindalyn Pool Faye Stinneford Helen Voss Mavy T. Wright Industrial Development Authority Mayor Linda Martin Mayor Pro Tem Tim Stinneford Council Member Eddie Price Council Member Jeremy Tompkins Council Member Perry Bynum Council Member Linda Eilenfeldt Council Member Harry Zimmer Library Board (8) Allan Gibbs Mike McGehee Barney Snitz Leslie Kane, Alt. 1 Jim Hamilton Christopher McAllister Carol Kveck Magen Brown, Alt. 2 Tax Increment Reinvestment Zone #3 (3) Rebecca Barksdale — Tarrant Cty Prcnt 3 Administrator Scott Rule — Vice President, JPS Health Network Mark McClendon — Staff Liaison, TCC District Mayor Linda Martin Council Member Tim Stinneford Council Member Linda Eilenfeldt Mayor Pro Tem Eddie Price Tax Increment Reinvestment Zone #4 (3) Rebecca Barksdale — Tarrant Cty Prcnt 3 Administrator Scott Rule — Vice President, JPS Health Network Mark McClendon — Staff Liaison, TCC District Mayor Linda Martin Council Member Tim Stinneford Council Member Linda Eilenfeldt Mayor Pro Tem Eddie Price Zoning Board of Adjustment (7) Robert Wooldridge Clarence Moore Ron Young Ruby Anne Crites Charles Cinquemani Curtis Brown, Alt. 1 Steve Elliott, Alt. 2 HEB Teen Court Advisory Board (4) Robin Edwards Renu Sloan Moses Vakalahi, Alt. 1 Katie Shue, Alt. 2 Liaison - Council Member Eddie Price Other Appointments CITY HEALTH AUTHORITY (1) Robert Tafel, M.D. NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS (NCTCOG) Mayor Linda Martin HURST EULESS BEDFORD ISD LIAISON Council Member Jeremy Tompkins GRAPEVINE/COLLEYVILLE ISD LIAISON Council Member Harry Zimmer HURST-EULESS-BEDFORD ECONOMIC DEVELOPMENT FOUNDATION Council Member Linda Eilenfeldt 85 CITIZEN BOARD MEMBERS *As of November 22, 2017 TABLE OF CONTENTS FY2017-2018 OPERATING BUDGET TITLE COVER PAGE TAX BUDGET COVER CITY OFFICIALS BUDGET AWARD BOARDS AND COMMISSIONS TABLE OF CONTENTS BUDGET MESSAGE COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BUDGET LETTER OF TRANSMITTAL FOR PROPOSED BUDGET EXECUTIVE SUMMARIES DESCRIPTION City Manager's message highlighting major accomplishments Consolidated statement of revenues, expenditures and changes in fund balance for all funds with appropriations with comparison to prior year FUND BALANCE SUMMARIES Summary of operating and capital funds WHERE DOES THE MONEY COME FROM? Listing of all operational funds, with pie charts illustrating proportion of each to the total income WHERE DOES THE MONEY GO? Listing of all operational funds, with pie charts illustrating proportion of each to the total expenditures GENERAL FUND REVENUES Listing of revenue sources, with pie chart showing proportion of each to total revenues TAX RATE SCENARIOS GENERAL FUND EXPENDITURES Details of departmental expenditures plus pie chart WATER & WASTEWATER REVENUES Details and pie chart showing sources of revenues in the water & wastewater fund WATER & WASTEWATER EXPENDITURES Details and pie chart showing expenditures in this fund ALL OTHER ENTERPRISE OPERATING FUNDS Summary of budgets for other enterprise funds, revenues and expenditures SPECIAL REVENUE OPERATING FUNDS Summary of budgets for special revenue, revenues and expenditures INTERNAL SERVICE OPERATING FUNDS DEBT SERVICE OPERATING FUNDS PERSONNEL COUNTS BOND INDEBTEDNESS Summary of budgets for internal service funds, revenues and expenditures Summary of budgets for debt service funds, revenues and expenditures Personnel statistics by departments and funds Summary of Outstanding Bond Indebtedness and Proposed Bond Indebtedness PAGE i-xvi xvii-xviii SECTION I 1-6 7-9 10-16 17 18 20 21 22 23 24 25 26-27 28 29 30 31 CAPITAL & SUPPLEMENTAL EXPENSES & FUNDING Detail of Capital & Supplemental items requested 32-34 SUPPLEMENTARY DATA SECTION 11 INTRODUCTION 36 WELCOME A look at the City of Euless - brief physical description of the 37-40 area MISSION STATEMENT 41 FISCAL YEAR 2017-2018 GOALS MATRIX 42 GOALS & OBJECTIVES 43 ACCOMPLISHMENTS Highlights of accomplishments for FY2017 44-46 RESIDENTIAL MONTHLY SERVICE Summary of utility charges, and key fiscal points 47 CHARGES/KEY FISCAL POINTS ORGANIZATIONAL CHART 48 BUDGET PROCESS Excerpts from City ordinance outlining major guidelines and 49-51 chronology BUDGET SCHEDULE 52 EXCERPTS FROM CITY CHARTER Reproduction of portions of City of Euless charter pertaining to 53-54 finance FISCAL POLICIES Fiscal policies adopted by City council applicable to all funds 55-61 GENERAL FUND 62 GENERAL FUND SUMMARY 63 GENERAL FUND REVENUES Listing of revenue sources, with pie chart showing proportion 64 of each to total revenues GENERAL FUND REVENUE ASSUMPTIONS Assumptions utilized for FY2018 budget 65 GENERAL FUND MULTI-YEAR ANALYSIS General fund five-year analysis 66 PROPERTY TAXES Detail of property tax revenue and history of tax rate 67 distribution GENERAL FUND EXPENDITURES Details of departmental expenditures plus pie chart 68 CITY ADMINISTRATION All summaries include expenditure history, department goals, 69-70 program highlights and major budgetary and operational trends, in addition to actual budget amounts FINANCE DEPARTMENT 71-72 MUNICIPAL COURT 73-74 POLICE DEPARTMENT 75-76 FIRE DEPARTMENT 77-78 ADMINISTRATIVE SERVICES DEPARTMENT 79-80 PLANNING & DEVELOPMENT DEPARTMENT 81-82 PARKS & COMMUNITY SERVICES 83-84 DEPARTMENT PUBLIC WORKS DEPARTMENT 85-86 NON -DEPARTMENTAL 87-88 ENTERPRISE FUNDS 90 ENTERPRISE FUND SUMMARY 91 WATER & WASTEWATER REVENUES WATER & WASTEWATER REVENUE ASSUMPTIONS WATER & WASTEWATER EXPENDITURES FINANCE DEPARTMENT PUBLIC WORKS DEPARTMENT NON -DEPARTMENTAL SERVICE CENTER FUND DRAINAGE/STORM WATER UTILITY FUND RECREATION CLASS FUND ARBOR DAZE FUND TEXAS STAR GOLF COURSE FUND TEXAS STAR SPORTS COMPLEX FUND SPECIAL REVENUE FUNDS SPECIAL REVENUE FUNDS SUMMARY HOTEL OCCUPANCY TAX FUND EULESS DEVELOPMENT CORPORATION FUND CRIME CONTROL AND PREVENTION DISTRICT FUND CAR RENTAL TAX FUND PUBLIC SAFETY SPECIAL REVENUE FUNDS TIRZ & PID FUNDS OTHER SPECIAL REVENUE FUNDS INTERNAL SERVICE FUNDS INTERNAL SERVICE FUND SUMMARY VEHICLE/EQUIPMENT REPLACEMENT FUND INSURANCE/BENEFITS FUND RISK FUND CAPITAL IMPROVEMENTS CAPITAL PROJECTS FUND SUMMARY CAPITAL IMPROVEMENTS PROGRAM CAPITAL IMPROVEMENT PROGRAM POLICY CURRENT CAPITAL PROJECTS FUNDS CAPITAL IMPROVEMENT PROGRAM FUND BALANCE SUMMARY Details and pie chart showing sources of revenues in the water & wastewater fund Assumptions utilized for FY2018 budget Details and pie chart showing expenditures in this fund All summaries include expenditure history, fund or department goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts 92 93 94 95-96 97-98 100 101-102 103-104 105-106 108 109-110 111-112 114 115 All summaries include expenditure history, fund goals, program 116 highlights and major budgetary and operational trends, in addition to actual budget amounts 117-118 119 120 121 122 123 124 125 126 127-128 129-130 132 133 Definitions and descriptions 134 Statement of purpose, scope, responsibility and types of plans, 135-137 guidelines for classifying projects, definitions and procedures for capital improvement projects Brief description of various capital improvement funds 138 Brief description of the capital improvement program 139 Summary of capital improvement funds 140-142 PROPOSED & UNFUNDED—SORTED BY TYPE SUMMARY OF FUNDED PROJECTS DEBT DEBT FUNDS SUMMARY RESERVE FUNDS SUMMARY INTRODUCTION TO DEBT ANNUAL DEBT SERVICE TOTAL GENERAL OBLIGATION DEBT COMPOSITION OF DEBT SERVICE TAX -SUPPORTED GENERAL OBLIGATION DEBT COMPOSITION OF DEBT SERVICE GENERAL OBLIGATION REFUNDING BONDS, SERIES 2011 GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012 GENERAL OBLIGATION REFUNDING BONDS, SERIES 2014 TAX ANTICIPATION NOTES, SERIES 2016 CISCO CAPITAL LEASE, SERIES 2016 TAX ANTICIPATION NOTES, SERIES 2017 TIRZ/PID-SUPPORTED GENERAL OBLIGATION DEBT COMPOSITION OF DEBT SERVICE TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION, SERIES 2011 TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION, SERIES 2011 (GLADE PARKS) TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION, SERIES 2014 (GLADE PARKS) TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION, SERIES 2015 (GLADE PARKS PHASE 3) TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION, SERIES 2016 (MIDTOWN DEVELOPMENT) TAXABLE (SELF SUPPORTING) G. O. DEBT COMPOSITION OF DEBT SERVICE TAXABLE GENERAL OBLIGATION REFUNDING BONDS, SERIES 2010 GOLF G.O. REFUNDING DEBT COMPOSITION OF DEBT SERVICE Summary of proposed projects with estimated costs and 143-144 proposed method of financing Summary of appropriations and amendments, extensions, and 145-146 estimated project costs upon completion Graph summarizing total annual debt service requirements Graph summarizing the general obligation Debt service schedules Debt service schedules Debt service schedules Debt service schedules Debt service schedules Debt service schedules Debt service schedules Debt service schedules Debt service schedules Debt service schedules Debt service schedules Debt service schedules Graph summarizing debt service requirements Debt service schedules Graph summarizing debt service requirements 148 149 150 151-152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 GENERAL OBLIGATION REFUNDING BONDS, Debt service schedules 171 SERIES 2012A -GOLF WATER & WASTEWATER REVENUE DEBT Graph summarizing debt service requirements 172 COMPOSITION OF DEBT SERVICE WATERWORKS AND SEWER SYSTEM Debt service schedules 173 REVENUE REFUNDING BONDS, SERIES 2012 WATERWORKS AND SEWER SYSTEM Debt service schedules 174 REVENUE BONDS, SERIES 2013 WATERWORKS AND SEWER SYSTEM Debt service schedules 175 REVENUE BONDS, SERIES 2015A (METERS) WATERWORKS AND SEWER SYSTEM Debt service schedules 176 REVENUE BONDS, SERIES 2015B (RECLAIMED WATER SYSTEM) SALES TAX REVENUE BOND DEBT COMPOSITION OF DEBT SERVICE EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2012 Graph summarizing debt service requirements Debt service schedules 177 178 APPENDICES 180 APPENDIX A Human Resources 182 PERSONNEL COUNTS BY DIVISION Full-time personnel counts by department and division 183-184 PERSONNEL COUNTS BY FUND Personnel counts by fund 185 APPENDIX B Financial Terminology 186 BASIS OF ACCOUNTING AND BUDGETING 188 FUND RELATIONSHIPS Brief description of funds, their purpose and relationship to 189 other funds FUND STRUCTURE Graphical representation of City funds 191 GLOSSARY OF TERMS 192 APPENDIX C Ordinances 198 BUDGET ORDINANCE Ordinance No. 2164 199-203 TAX RATE ORDINANCE Ordinance No. 2165 204-207 TAX ROLL ORDINANCE Ordinance No. 2166 208-209 APPENDIX D Multi -Year Financial Plan 210 MULTI-YEAR FINANCIAL PLAN Brief description of assumptions and procedures used in the 211-215 multi-year financial plan GENERAL FUND EXECUTIVE SUMMARY Highlights assumptions made in the 5 -year general fund 216 operating plan GENERAL FUND Five-year financial plan 217 GENERAL FUND REVENUE ASSUMPTIONS Assumptions utilized for 5 -year financial plan 218 GENERAL OBLIGATION DEBT SERVICE Five-year financial plan 219 HALF CENT SALES TAX FUND Five-year financial plan 220 HALF CENT SALES TAX DEBT SERVICE AND Five-year financial plan 221 DEBT RESERVE FUNDS CRIME CONTROL & PREVENTION DISTRICT Five-year financial plan 222 FUND CAR RENTAL TAX FUND Five-year financial plan 223 WATER & WASTEWATER SUMMARY WATER & WASTEWATER WATER & WASTEWATER ASSUMPTIONS WATER & WASTEWATER FUND DRAINAGE UTILITY FUND SERVICE CENTER FUND GOLF COURSE FUND TEXAS STAR SPORTS COMPLEX EQUIPMENT REPLACEMENT FUND HEALTH INSURANCE FUND OTHER INFORMATION EXECUTIVE FUND REVENUE DEBT SERVICE Highlights assumptions made in the 5 -year water & wastewater operating plan Five-year financial plan Assumptions utilized for 5 -year operating plan Five-year financial plan Five-year financial plan Five-year financial plan Five-year financial plan Five-year financial plan Five-year financial plan Five-year financial plan Includes supplemental requests, capital requests and fleet transfer schedule 224 225 226 227 228 229 230 231 232 233 234-244 THE CITY OF October 1, 2017 Honorable Mayor Linda Martin EULESS City Council: Tim Stinneford, Place One Jeremy Tompkins, Place Two Eddie Price, Place Three, Mayor Pro Tem Linda Eilenfeldt, Place Four Harry Zimmer, Place Five Perry Bynum, Place Six In accordance with requirements of State law and the City of Euless' Home Rule Charter, the City of Euless, Texas Annual Operating and Capital budgets for the fiscal year beginning October 1, 2017 and ending September 30, 2018 are presented. The FY2017-18 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 FY2017-18, the City's budget provides for continued programs and services, while maintaining the tax rate at $0.4625 per $100 valuation. Several factors continue to ensure the strength of the City's budget, including: * Strategic planning for realization of long-term as well as short-term goals, * Fiscal management to monitor revenues, expenditures, and economic conditions to identify and address risks, * The quarter cent ('/4) sales tax for crime control and prevention purposes which funds several public safety positions, * The half cent (1/2¢) 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. FY2016-17 ACCOMPLISHMENTS The accomplishments highlighted below reflect the City's achievement of several stated goals: Promote a culture that instills a "sense of community," builds confidence and promotes harmony between citizens, elected officials and City staff; specifically, the City held several town hall meetings, various neighborhood meetings, Tongan Community Committee meetings, and participated in several national night out events, as well as, many community events throughout the year to encourage open dialogue between residents, elected officials and City staff regarding needs within the community. The City participated with 6 Stones Mission Network in a variety of events to benefit the citizens of the community. A- 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 continues its commitment to community outreach 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's Community Outreach Trailer has made an immediate impact on the department's ability to reach the youth of this community and has exponentially increased the department's ability to reach the school aged children within the city. The Police Department's continued emphasis on traffic enforcement, quality of life, and crime prevention programs continue to foster a community where crime and the fear of crime is regarded as a collaborative effort between the police and the public. 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 that lead to a safe and secure community. * Employ high quality, professional, service-oriented personnel by providing a competitive salary and benefit structure for City employees; specifically, the FY2016-17 operating budget included a 3.25% merit based salary increase for exempt employees and a 3.25% movement in the pay plan and continuation of a step plan for non-exempt and public safety employees. * Provide excellent and efficient services to citizens; specifically, our departments continue to provide quality service and programs to the citizens of Euless, serving approximately 143 citizens for every full-time funded position. This is one of the lowest employee per capita ratios of any of our surrounding cities. However, 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, search the library catalogs, and monitor water consumption. The City also utilizes 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 Fire department applied for various training grants and took advantage of federally funded classes at the National Fire Academy and Hazardous Materials classes. The Library was awarded a grant to fund a mobile STEM Library to be shared with the cities of Hurst, Bedford, and HEB ISD, which will be launched in the Spring of 2018. * 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, Americans with Disabilities Act (ADA) improvements, and street light and sidewalk maintenance programs. Additionally, the City completed wastewater line replacements at Glenn Drive and Oakwood Terrace Phase I, a water line replacement at Ector Drive, Texas Star Sport Complex Phase VI, Municipal Plaza Improvements Phase I, and Public Works Yard Improvements. * 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 FY2016-17, the City processed 160 new residential housing permits, with an average permit value of over $419,000. There are seven (7) active subdivisions in the City of Euless with 393 platted Tots. The RiverWalk! development, which includes approximately 200 acres, is located at the northwest corner of Airport Freeway and State Highway 360 extending north to Harwood Road. Lennar Homes is developing five (5) subdivisions within the RiverWalk! mixed use project, including The Dominion at Bear Creek, which is a 174 lot single-family subdivision located south of Midway Drive, between Fuller -Wiser Road and Bear Creek Parkway. The Dominion Phase V includes an additional 67 lots. The Villas at Bear Creek is a 60 lot single-family subdivision at the southeast corner of Bear Creek Parkway and Midway Drive and The Estates at Bear Creek is a 112 lot single-family subdivision. Through FY2016-17, Lennar constructed over 330 homes. The NRP Group began construction of an additional 200 -unit urban loft project. Construction of the infrastructure within Founders Parc, a 56 -acre mixed-use development located on the south side of State Highway 183, east of Farm -to -Market Road 157 and north of State Highway 10, began in FY2016-17. This development includes 259 new single-family homes, 393 urban lofts, and over 67,000 square feet of retail space and replaces three non -conforming Tier 3 apartment complexes that had fallen into total disrepair. Both a Tax Increment Reinvestment Zone and a Public Improvement District have been created by the City to fund the debt associated with the public improvements needed for the area including roadways, water distribution system, sanitary sewer and storm sewer collections systems, hardscaping, and amenities. During FY2016-17, the City processed 29 new commercial permits with a permit valuation of $36.6 million. The commercial development activity is geographically dispersed throughout the community and can be found in multiple sectors, including medical office, light assembly, wholesale distribution, leasing, and retail. As a significant part of the renovation of the Harwood Crossing Shopping Center, Kroger completed a complete renovation of their store, increasing the size of the Signature Store from 47,000 s.f. to 74,500 s.f. The 200 -acre Glade Parks development, along Highway 121, represents the overwhelming amount of the total square footage under construction. Additions to Glade Parks in FY2016-17 included: Cinepolis Movie Theatre, Outback Steakhouse, Starbucks, Lazy Dog Restaurant and Bar, and 24 Hour Fitness. These end users joined Belk's Department Store, Dick's Sporting Goods, Dave & Busters, Message Envy, Five Below, Home Goods, Boot Barn, Cato, Kirkland's, Michaels, Ulta, Verizon, AT&T, Sleep Experts, Legacy Nails & Spa, Bath and Body Works, DSW Shoe, Tuesday Morning, and Hand and Stone Massage in Glade Parks. The LifeStyle Area within Glade Parks is under construction and will include 6 buildings that are estimated to bring over 100,000 s.f. of retail/restaurant space, as well as a 35,000 s.f. public plaza area. The LifeStyle Area is flanked by Dave & Busters to the south, and a multi -story parking garage and Cinepolis movie theatre to the west. After completion of Phase 1 and the LifeStyle Area, Glade Parks will offer over 540,000 s.f. of retail, dining, and entertainment. One -hundred - eight (108) building permits have been issued within the 127 lot residential subdivision developed by K Hovnanian Homes in the Zone which have an average value of $480,000. * 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, 6 Stones completed 22 home renovations in Euless during 2017. This program continues to grow and revitalize the community by helping struggling homeowners with necessary home repairs which ultimately increases home value. Additionally, the City continues to seek opportunities to partner with developers to revitalize aging properties. * Provide quality leisure opportunities for Euless citizens of all ages; specifically, the City offers an outdoor and indoor aquatics facility at the Euless Family Life Center. The outdoor facility features a leisure pool, slides, aqua play features, shade structures, and a lazy river and has had over 175,000 visitors since opening. The indoor portion features a lap pool, therapy pool, and water iii slides and has had over 35,000 visitors of all ages since opening. The Learn to Swim program has nearly tripled in participation numbers and the number of water based recreation programs offered has more than quadrupled. The library continues to collaborate with Hurst, Bedford, and HEB ISD on an annual joint summer reading program that is very successful. The library has joined a consortium with other area libraries to greatly expand the e -book and e-audiobook collection. They continued to bring technology into early literacy classes for a more engaging experience, with the use of tablets and educational apps. They expanded elementary -age after-school classes to enrich children's learning. The library continues to expand its social media presence to reach new and existing patrons. The City continues to provide high-quality free cultural and educational events each month that appeal to all ages. Euless strives to "enhance the quality of life" for citizens. The initiatives shown symbolize the City's commitment to enhance the quality of life for residents. As the next fiscal year begins, the budget serves as the blueprint to achieve the goals and meet the mission as set forth by the City Council. BUDGET GUIDANCE The FY2017-18 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 in August and adopted by the City Council in September. This budget document represents the final results from all their hard work. Preparing the budget for FY2017-18 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. 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 FY2017-18 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; 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. iv Multi -Year Full -Time Staffing Levels The approved FY2017-18 budget meets the objectives stated above by providing: `r 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 2.5% merit based salary increase for exempt employees and a 2.5% movement in the pay plan for non-exempt employees and public safety personnel, A- Reserve levels which meet or exceed requirements established in the fiscal policy. Surpluses in excess of the minimum required reserve may be used, when needed, to cash flow capital equipment purchases and capital improvement projects to limit debt issuance, and * An unchanged property tax rate of $0.4625 per $100 of assessed valuation for FY2017-18. 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 $43,976,146, which includes $41,225,618 in revenues and $2,750,528 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 excluding capital. In order to minimize debt issuance, the City has chosen to cash flow capital expenditures from excess reserves when available. As shown on page 10, the recommended reserve level for FY2017-18 is $6,775,418. The estimated beginning fund balance is $9,812,604, leaving $3,037,186, to fund the budgeted drawdown mentioned above. Proposed revenue for FY2017-18 assumes overall growth of 4% from the FY2016-17 original budget. Revenues were projected based on economic forecasting and utilization of trending techniques. This methodology has proven to be successful for the City in the past. Funding of the City's General Fund operations is derived from six (6) major revenue categories which include property taxes, sales taxes, franchise fees, licenses and permits, fines and fees, and intergovernmental transfers. Each of these revenue sources is detailed as follows with a brief description of how internal and external factors affect each revenue amount. General Property Taxes The largest financial consideration that guides the development of the budget for the upcoming year is the projection of property tax revenues. This revenue is based on information from the Certified Tax Roll received July 25th from the Tarrant Appraisal District (TAD). After the roll is received, the tax rate is set by the City Council based on both the debt rate required to pay annual debt service on the City's general bonded indebtedness and funds needed for maintenance and operations. Property taxes are levied each October 1 on the assessed value as of the prior January 1 for all real, business, and personal property v FY16 Actual FY17 Budgeted FY17 Estimated FY18 Proposed General Fund -FT 266.25 271.25 271.25 274.25 Enterprise -FT 67.75 67.75 67.75 69.75 Special Revenue - FT 44.5 45.5 45.5 44.5 Internal Service - FT 1.5 1.5 1.5 1.5 Total -FT 380 386 386 390 The approved FY2017-18 budget meets the objectives stated above by providing: `r 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 2.5% merit based salary increase for exempt employees and a 2.5% movement in the pay plan for non-exempt employees and public safety personnel, A- Reserve levels which meet or exceed requirements established in the fiscal policy. Surpluses in excess of the minimum required reserve may be used, when needed, to cash flow capital equipment purchases and capital improvement projects to limit debt issuance, and * An unchanged property tax rate of $0.4625 per $100 of assessed valuation for FY2017-18. 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 $43,976,146, which includes $41,225,618 in revenues and $2,750,528 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 excluding capital. In order to minimize debt issuance, the City has chosen to cash flow capital expenditures from excess reserves when available. As shown on page 10, the recommended reserve level for FY2017-18 is $6,775,418. The estimated beginning fund balance is $9,812,604, leaving $3,037,186, to fund the budgeted drawdown mentioned above. Proposed revenue for FY2017-18 assumes overall growth of 4% from the FY2016-17 original budget. Revenues were projected based on economic forecasting and utilization of trending techniques. This methodology has proven to be successful for the City in the past. Funding of the City's General Fund operations is derived from six (6) major revenue categories which include property taxes, sales taxes, franchise fees, licenses and permits, fines and fees, and intergovernmental transfers. Each of these revenue sources is detailed as follows with a brief description of how internal and external factors affect each revenue amount. General Property Taxes The largest financial consideration that guides the development of the budget for the upcoming year is the projection of property tax revenues. This revenue is based on information from the Certified Tax Roll received July 25th from the Tarrant Appraisal District (TAD). After the roll is received, the tax rate is set by the City Council based on both the debt rate required to pay annual debt service on the City's general bonded indebtedness and funds needed for maintenance and operations. Property taxes are levied each October 1 on the assessed value as of the prior January 1 for all real, business, and personal property v 4.25 3.75 - 3.25 - 2.75 - 2.25 - 1.75 - 1.25 - Taxable Assessed Valuation located in the City. Assessed value represents the appraised value less applicable exemptions authorized by the City Council. Appraised values are established by TAD at 100% of estimated market value. Taxes are due October 1 and are delinquent after January 31. Penalty and interest are charged at 7% on delinquent taxes beginning February 1 and increase incrementally each month to 18% on July 1. After July 1, additional interest accrues at a rate of 1% each month. These penalties and interest do not apply to taxpayers who choose to pay their tax bill quarterly. Certified property valuations for tax year 2017, including minimum value of property under protest, provided to the City by TAD totaled $4,001,295,340, an increase of $447,373,410 from the 2016 tax roll of $3,553,921,930. The certified roll reflects all taxable property in the City as of January 1, 2017. The current certified values show an increase of 12.6% over the prior year. Property values currently total $4 billion as shown by the graph. The City's adopted tax rate is $0.4625 per $100 of assessed valuation. Euless' tax rate has declined steadily from 61.6¢ in 1995 to an adopted rate of 46.25¢ Value (billions) 2.65 $1.40 $0.97 $2.50 $2.66 $2.76 $2.86 $3.05 $3.15 $4.00 $3.55 0.75 - 1995 2000 2010 2011 2012 2013 2014 2015 2016 2017 2018 Fiscal Year $0.65 $0.55 $0.45 $0.35 50.25 $0.15 $0.05 -$0.05 Property Tax Rate History 1995 2000 2010 2011 2012 2013 2014 2015 2016 2017 2018 ■ O&M ■ I&S for FY2017-18, which is unchanged from FY2016-17. 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 those times, the City grants exemptions for homesteads allowed by state law and provides senior and disabled citizen exemptions. In 2004, the City established an irrevocable tax freeze on the residential homesteads of disabled persons and residential homesteads of persons age 65 years or older. General property tax revenues are anticipated to generate $13,734,048 (including delinquent taxes and related penalties but not Tax Increment Reinvestment Zone (TIRZ) revenues) which accounts for 33% of all General Fund revenue. vi Sales Tax Revenues Revenue collected from sales taxes is the second largest component of the General Fund. Sales taxes in the General Fund account for 33% 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 1¢ general sales tax and a 1/4 for property tax relief. In addition, in 1993 the citizens of Euless voted to levy an additional 1/2¢ sales tax for the Euless Development Corporation (EDC) and in 1995 an additional 1/4 sales tax for the Crime Control and Prevention District (CCPD) which are reported as blended component units of the City in Special Revenue Funds. The City's economic development department continues to seek development opportunities to further diversify the sales tax base. It is the City's policy to use a conservative approach in forecasting this revenue source due to volatility and high dependence on local economic conditions. The 1¢ General Fund sales tax is expected to generate $10,805,859 in FY2017-18 and the 1/4 additional sales tax for property tax relief is anticipated to generate $2,771,302. 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. For FY2017-18, total sales tax revenues are projected to increase by 1 % 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. Total Sales Tax Collections $20 i ■� I■ N$16 _ :+ ■I ■I J 0 ■l I . $12 ■� lel ■I Eiii.1iL. I i — 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Est. Prop. •General ■EDC DCCPD Franchise Fees Franchise Taxes (gross receipt taxes) are charged to utility companies for the privilege of using right-of- way within the City. The City Council authorized a 5% charge on gas, garbage, recycling, water and wastewater, and cable receipts. Electric utilities pay a fee based on the kilowatt hours provided to customers within the City of Euless. Telecommunications companies remit payments based on a per line access fee. Total gross receipt/franchise taxes are estimated at $4,505,276 which represents 11% of the General Fund revenues. Licenses and Permit Fees Licenses and permit fees represent 2% of General Fund revenues and include charges by the City for certain types of operator licenses and permits for construction and other items regulated by City ordinance. Building activity remained strong over the last three years. FY2017-18 is expected to decrease slightly from these highs. Fines and Fees Fines and fees represent 11% 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 remain at a lower level than several year ago due to decreases in municipal court revenues. vii Intergovernmental Transfers/Misc. Intergovernmental transfers represent 7% of General Fund revenues which includes general and administrative transfers from the Water and Wastewater Fund, the Drainage Fund, and the Short-term Motor Vehicle Fund. Other miscellaneous revenues represent 2% of General Fund revenue. GENERAL FUND EXPENDITURES General Fund operating expenditures are projected at $41,217,125, which represents an increase of 4% from the FY2016-17 budget excluding capital programs. This increase is primarily attributed to the employees' pay plan and associated benefits, and the addition of three new positions. The baseline budget has also increased transfers for equipment replacement. The adopted budget includes the use of excess reserves in the amount of $2,750,528 to cash flow capital programs. Capital programs include funding for street overlay and maintenance, the City's computer replacement programs, transfer for insurance costs, various facility improvements, and equipment for the Euless Family Life Center. In addition, the FY2017- 18 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: Revenues Property Taxes 33% General Fund Sales & Uses Taxes 33% Miscellaneous 3% Transfers 7% Interest 3°% Files d Fells 11% Licenses/Pewits 2% Franchise Fees 11% Expenditures Public Works Finance 5% 4% Admin Srvcs 8% Non-0epa 12% Development 2% PACS 61 Caplal 6% CityAdmin 2%a Fire 241 Police 33% In accordance with the City's fiscal policy, all current expenditures will be paid from current revenues. The budgeted General Fund reserve, as provided for in the fiscal policies, is equal to 60 days of working capital which equals 16.4% of budgeted General Fund expenditures excluding capital. The fund balance summary, provided on page 10, verifies that the City has complied with this policy. Only excess reserves have been used to fund capital needs. A detail of capital expenses can be found on page 32-34. WATER & WASTEWATER FUND REVENUES Resources available in the Water and Wastewater fund totaled $24,978,100, which includes $24,456,870 in revenues and $521,230 of budgeted drawdown from excess reserves. The water and wastewater revenue projection is based on average historical consumption, with proposed increases in both water and wastewater rates. Budgeted water revenues are calculated utilizing a base rate of $11.75 per month for residential customers and a variable commercial customer base rate based on meter size. In an effort to promote continued water conservation, the City's water rates are structured whereby customers pay a graduated volume rate based on varying levels of monthly water consumption. The FY2017-18 budget includes an increase in the rate for potable water consumption of 14¢ per thousand gallons on all tiers. This increase is based upon increased costs of production including cost for water purchased from Trinity River Authority (TRA). viii Total revenue projections are reduced by a rebate to single family residential customers of 30¢ per thousand gallons used up to a maximum of 15,000 gallons per month. The City's rate stabilization fund will provide the resources to cover the cost of the rebates for FY2017-18. Budgeted wastewater revenue is calculated on a base rate of $10.50 per month for all customer classes, and a volume charge of $3.98 per 1,000 gallons of wastewater treatment up to a maximum of 12,000 gallons for residential customers. This is an increase of 26¢ per thousand gallons which is primarily related to increased cost of collection and treatment including cost increases from TRA for wastewater treatment. No maximum applies to commercial customers for wastewater treatment. The City's fiscal policy requires the Water and Wastewater Fund to maintain a minimum of 45 to 75 days working capital. The City of Euless currently maintains a 75 day reserve. As mentioned, the City has chosen to cash flow capital expenses from excess reserve levels when available. As shown on page 13, the recommended reserve level for the Water and Wastewater Fund is $5,021,637. The estimated beginning working capital for FY2017-18 totals $5,535,008, leaving $513,371 to fund the budgeted drawdown mentioned below for capital. In addition to water and wastewater charges, this fund derives its revenues from sanitation service, recycling, reconnection fees, inspection fees, transfer fees, late payment penalties, and interest earnings. Actual revenue in this enterprise fund varies seasonally and can fluctuate substantially based on weather conditions. Revenues and Expenditures of the Water and Wastewater Fund are graphed below: Revenues Wastewater 37% Recycling Sanitation 2% Water & Wastewater Other 2% Penalties Reclaimed Water t% 2% Water 55% Expenditures Capital GIS 2% 3% Wastewater Treatise 18% Nrn-Depart 37% Water Distribution 4% Water Production 32% Finance 2% Public Works 2% WATER & WASTEWATER FUND EXPENDITURES Water and Wastewater Fund operating expenditures are projected at $24,438,634. This is an increase of 4% from the FY2016-17 original budget excluding capital programs. The majority of this increase is directly related to the cost of water and wastewater treatment by TRA, debt service, and increased funding for infrastructure improvements. Additional funds have been allocated to fund one employee and the employees' pay plan and associated benefits. This budget meets the criteria set forth in the City's fiscal policies with reserves calculated at the maximum requirement of 75 days of working capital. Budgeted expenditures in the Water and Wastewater fund provide for the production and distribution of water, transmission and treatment of wastewater, recycling, and utility billing and collections. The FY2017- 18 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. ix The adopted budget includes the use of excess reserves in the amount of $521,230 for previously approved capital projects that have not yet been completed, City's computer replacement programs and infrastructure improvements. WATER AND WASTEWATER CAPITAL PROJECTS The Water and Wastewater Capital Projects Fund includes wastewater line replacement at Oakwood Terrace Addition Phase II, Phase II of the State Highway 183 Wastewater and Water Relocations, Reclaimed Water Line Extension Phase III, and well replacement design for the Fuller and Far North Main wells. This budget also includes continued funding for miscellaneous water and wastewater projects, well repairs, and ongoing valve replacements. Additional information is provided in the Capital Improvement Program section of the budget on pages 132-147, 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 FY2017-18 budget, the required reserve is $621,101. INTERNAL SERVICE FUNDS Health Insurance/Benefits Fund The City provides employee medical insurance coverage on a self-insured basis. The employee pays a portion of the insurance cost. The excess coverage insurance policy for FY2017-18 requires a specific deductible of $125,000 per person plus an aggregated specific deductible of $110,000 and covers aggregate claims in excess of $6,264,980. The excess policy also allows higher specific deductibles for certain individuals as deemed necessary. Vehicle/Equipment Replacement Fund The City maintains a Vehicle/Equipment Replacement Fund to accumulate resources for the replacement of existing equipment. In an effort to assist in fuel conservation, the proposed replacement schedule includes recommendations for alternative fuel and fuel efficient vehicles, where feasible. Funding is provided annually by the user departments in order to accumulate funds to cover the expected replacement costs of the equipment. Any shortfall is funded from the Car Rental Fund. For FY2017-18, the proposed budget also includes requested traffic signal, street maintenance, and fire department equipment and proposes that these items be added to the equipment replacement fund in order to provide for annual depreciation sufficient to cover future replacement. The proposed budget includes the issuance of Tax Anticipation Notes to fund these purchases and, in subsequent years, the user departments will pay a depreciation charge to cover future replacements. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. This tax is levied on the rental rate for a hotel/motel room. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including promotion of tourism, programs which enhance the arts, historical preservation programs, and convention facilities. This revenue source provides funding for the Texas Star Conference Centre and historical preservation. The Hotel/Motel tax receipts are projected to increase in FY2017-18 from FY2016-17 original budget projections. Most of x this increase is due to a new hotel opening at Glade Parks and a full year of operations of the new hotel at DFW Airport. Some of the proceeds from the DFW location will be shared per the revenue sharing agreement with the cities of Dallas and Fort Worth. Half -Cent Sales Tax Fund Euless citizens approved an additional 1/4 sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY2017-18 were calculated using the estimated collections through the end of this fiscal year plus a 1% growth factor and known adjustments. Expenses in this fund include an increase to fund the employees' pay plan and associated benefits. Recommended capital programs, as detailed on page 34, includes the continued computer replacement program, miscellaneous parks improvements, library remodel design and construction funds, and a transfer to debt reserves for the planned library remodel debt issuance. This budget increases operating reserves from a flat $500,000 to 60 days of working capital, which is consistent with other governmental funds. Police Drug Fund This fund was established to account for the proceeds from sale of assets seized in connection with drug arrests. These revenues are used exclusively for Police Department expenditures and have allowed the City to upgrade police radio systems, provide protection gear for officers, purchase additional police vehicles, purchase a mobile sky watch trailer, purchase a security system for the police facility, and develop the Commercial Vehicle Enforcement program. Crime Control and Prevention District Fund The Crime Control and Prevention District Fund is used to account for an additional 1/4¢ voter -approved sales tax. State law restricts the use of these funds to crime control and prevention activities. This revenue source provides funding for several public safety positions. The FY2017-18 budget also includes additional funding for facility improvements, appliances, public safety equipment, computer upgrades and a training simulator and training room. Short -Term Motor Vehicle (Car Rental) Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the City limits. In the spring of 2000, the Dallas -Fort Worth International (DFW) airport opened a consolidated car rental facility within Euless City limits. These funds are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the parties in FY1997-98. Annual transfers for FY2017-18 include transfers to the General Fund and Equipment Replacement Fund as described previously. A transfer to the CIP Fund is included to cash flow projects identified in the CIP plan. Staff has maintained the $2,000,000 reserve level approved by the City Council. OTHER ENTERPRISE FUNDS Recreation Class Fund The Recreation Class Fund provides outstanding community activities for citizens. The activities financed from this fund range from youth programs to senior citizen activities, and provide funding for many activities at the Euless Family Life Center. 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 FY2017-18 residential monthly rate increased 25¢ to $2.75 after 20 years but remains competitive with others communities in the area. Monthly commercial drainage fees are based upon lot xi size and also increased proportionately. The increase is to fund a new position. 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 FY2016-17 Texas Star Golf Course received a 4 % star rating from Golf Digest for the 17th consecutive year and listed in top places to play in Texas. Golfweek, Dallas Morning News and Avid Golfer list Texas Star as one of the Top Ranked Public Golf Courses in the Metroplex. Raven's Grille and the Conference Centre continue to receive rave reviews. The Conference Centre has 7,000 square feet of divisible space and hosts business conferences, weddings, concerts, and other events. The FY2017-18 budget includes proposed revenues of $4,540,896 and proposed operating expenses of $4,518,975. 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. Synthetic turf and parking enhancements during FY2016-17 at the Parks at Texas Star have taken amateur fields in the area to a higher level and allow for quicker play time following rain events. The Texas Star Sports Complex registered over 700 league teams and over 1,200 tournament teams between the two facilities in FY2016-17. The FY2017-18 budget for this combined complex includes proposed resources of $1,338,600 and proposed expenses including capital of $1,322,054. LONG-TERM FOCUS Multi -Year Financial Plan To this point, the budget message has focused on short-term financial policies and goals that guide the development of the budget for the upcoming year. Long-term financial goals and issues are examined each year through the preparation of the Multi -Year Financial Plan, which covers the next five years. Decisions for the upcoming year are not made without considering the long-term financial impact. The plan is an essential component of each year's budget process. Expenditures are projected at moderate growth and funding strategies are developed to provide for this growth. Potential revenue sources, cost saving strategies, and debt issuance are considered before property tax rate changes or utility rate changes are factored into the plan to balance the projected budgets. The Multi -Year Financial Plan is located in Appendix D starting on page 210. Capital Improvement Plan Another important long-term planning document is the Capital Improvements Program (CIP). The City has created and produced, under separate cover, a CIP to address many of its long-term goals which include: maintaining and constructing infrastructure and municipal facilities in accordance with the CIP Plan and Facilities Master Plan while maintaining consistent debt levels; completing park projects that have been identified by the Parks Master Plan; and promoting community revitalization. The program includes a framework for assessing the fiscal impact of identified projects. The capital program is reviewed annually to reflect changing priorities and funding availability. The CIP Plan meets the City Council's goal of continuing current programs and services for citizens by upgrading amenities and reconstructing infrastructure. Many of the projects will enhance programs and service levels for citizens. The program identifies potential projects which are described in detail and prioritized. Projects scheduled for consideration in the FY2017-18 budget are matched with funding sources. Projects scheduled for consideration within the next five years are included in the preparation of xii the multi-year plan with potential funding sources identified and operational impacts included in the appropriate funds. The multi-year capital plan is a useful tool that allows the City to evaluate the operating impact of future capital projects. Projects funded through the issuance of debt impact operating budgets and are planned accordingly. The FY2017-18 budget includes a variety of capital improvement projects, as detailed in the capital section of this document on pages 132-147 and in the CIP under separate cover. Several project for FY2017-18 will be funded through operating transfers or excess reserves, however additional debt issuance is planned for the final phase of Glade Parks which will be paid from the Glade Parks TIRZ and Public Improvement District (PID). We also anticipate the issuance Certificates of Obligation for FY2018 Street Improvements, Euless Development Corporation Sales Tax Revenue Bonds for the library remodel, and Water and Wastewater Revenue Bonds for the reclaimed water system expansion (Texas Water Development Board). The FY2017-18 CIP budget includes total resources available (including intergovernmental transfers) of $33,160,609 and capital expenditures (including on-going funded projects) of $24,887,821. The budget cycle of the capital project funds is different from the budget cycle of operating funds. The most significant difference is the method of financing. Capital projects are often financed through the use of nonrecurring sources, specifically, bond proceeds, and the use of excess reserves. Therefore, the money is received in one fiscal year and the payment of the project expenses often extends over several fiscal years. As in the past, excess operational revenues will have a priority to fund capital projects in order to reduce interest expense related to bond issues. Additional funding for future projects will include the consideration of grant availability, self-sufficiency of revenue type bonds, and debt capacity. The FY2017-18 budget further addresses the goal of maintaining infrastructure by allocating funds to continue the annual street maintenance and street overlay programs, park improvements, water and wastewater system rehabilitation, water well repairs, and valve replacement. GENERAL DISCUSSION OF LONG-TERM DEBT POLICIES/OBJECTIVES The City Council and citizens of Euless have determined that debt issuance is a viable method of financing major capital projects. Per the City's fiscal policies, long-term debt will not be used for operating purposes and the life of the debt instruments will not exceed the useful life of the projects financed. The City has also specified that bonds with an average life of 20 years or less will be issued to reduce net interest cost and maintain future flexibility by paying off debt earlier. The majority of the City's long-term debt has been used to finance infrastructure needs and traditional government facilities such as streets, public safety facilities, libraries, and park development. The following discussion highlights the City's legal restrictions and requirements relating to debt issuance, types of debt issuance and the impact of the CIP on City operations and debt service amounts. Authorization to Issue Debt/Legal Debt Margin As set forth in the Constitution of the State of Texas, cities with a population of 5,000 or more inhabitants may, by majority vote of the qualified voters adopt or amend charters to become "home rule cities." Euless, being a home rule City, has adopted a Charter. The Charter provides in Article VIII, Section 4 that: "It shall be the duty of the Council to levy an annual tax sufficient to pay the interest on and provide the necessary sinking fund required by law on all outstanding general obligation bonds of the City." In accordance with the State of Texas Constitution, the City of Euless has not exceeded the legal debt limit as calculated: Taxable Assessed Valuation $4,001,295,340 Constitutional Limit of Debt 2.5% of assessed valuation Maximum Constitutional Revenue Available $100,032,384 Constitutional Maximum Tax Rate $2.50 per $100 assessed valuation Adopted Tax Rate $0.4625 per $100 of valuation Available Unused Constitutional Maximum Tax Rate $2.0375 Types of Debt Outstanding The City has existing long-term debt for the acquisition and construction of major capital facilities, infrastructure, and equipment. During the development of this budget, the City recognized the need for an equipment replacement package that could be funded through the issuance of tax notes. The City has identified four other 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 and a second phase through a low interest loan and loan forgiveness program with the Texas Water Development Board in FY2014-15. A third phase of the expansion of the system is planned for 2018 depending on the availability of additional low interest loans or grants. Debt issued for this project will be repaid by the utility system. Additional debt will be needed for infrastructure improvements at Glade Parks, as development on this property progresses. Although this debt will be secured by the City's ad valorem tax base, it will be funded from the proceeds of TIRZ and PIDs. We also anticipate the issuance of Certificates of Obligation for 2018 Street Improvements and Euless Development Corporation Sales Tax Revenue Bonds for the library remodel. A brief explanation of various debt instruments is provided below. Additional information on the debt is included in pages 148-178 of this book. General Obligation Bonds — are issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds — are issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization. Certificates of Obligation — are similar to General Obligation bonded debt in their intended usage but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds — are issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and are repaid from revenues of this enterprise fund. Sales Tax Revenue Bonds — are used to finance library, park, and economic development projects. Sales tax revenue bonds are repaid from the half -cent sales tax revenues collected by the Euless Development Corporation. Tax Anticipation Notes — are issued to finance shorter -term debt such as short economic life assets. xiv Impact of Capital Improvement Program The City recognizes that many capital projects will have an impact on future operating budgets. Although the reconstruction of streets and replacement of water and wastewater lines impacts operations by reducing maintenance costs, these funds are redirected for additional maintenance throughout the City. Therefore, the net effect to operations and maintenance cost is expected to be minimal. However, there are many positive impacts to citizens including improved driving conditions and improved water and wastewater flow due to line replacements. New and expanded facilities will have some impact on operations, specifically, in additional utility, maintenance and janitorial costs. These costs are incorporated in the operational budgets and the multi-year financial plan. Further detail on the operational impact is provided in the CIP document. ECONOMIC CONDITION The City of Euless is located in Tarrant County in the heart of the Dallas/Fort Worth (DFW) Metroplex and adjacent to the DFW International Airport. Thus, the economic vitality of the region significantly impacts the economic health of Euless. Airports Council International ranks DFW Airport as the tenth busiest airport in the world, handling over 65 million passengers a year. DFW Airport reports service is provided to 223 destinations. It is reported by the airport that economic activity across the North Texas area attributable to DFW Airport totals $37 billion in economic output, 228,000 in full-time jobs, and $12.5 billion in payroll. According to the North Texas Commission, DFW is the 4 largest region in the US and has experienced tremendous growth during the past decade. With its highly -diversified economy, DFW has a population of over 7.2 million, a Gross Metro Product of $504 billion, a labor force of over 3.5 million, a 2.6% job growth rate, 22 Fortune 500 Firms, and college enrollment of almost 333,000. 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 more than 425 companies, 44,000+ employees, and is anchored by the inland port known as the Alliance Global Logistics Hub. This area offers a variety of commercial real estate options, industrial space, office space, and retail facilities and had a $4.32 billion annual impact in North Texas in 2014 (www.allianceairport.com, Alliance Texas Facts). Taxable value for all residential and commercial property in the City of Euless is estimated at approximately $4.0 billion for tax year 2017, which is a 12.6% increase from the prior year, due to increases in both residential and commercial real estate property values. Sales tax collections increased during FY2016- 17. 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 614 acres of undeveloped land outside of DFW Airport. Much of the Glade Parks mixed-use development consisting of major retail, restaurants, neighborhood pedestrian - oriented retail uses and residential neighborhoods is open with several other structures currently under construction. The Dallas Cowboys AT&T Stadium and Texas Rangers Globe Life Park in Arlington, within minutes of Euless, continue to attract additional tourism to the City by hosting major concerts and sporting events, including Super Bowl XLV in 2011, World Series in 2010 and 2011, NCAA Regional Basketball Tournament xv in 2013, the NCAA Final Four Basketball Tournament in 2014, the first College Playoff National Championship game in 2015, and the 2015 and 2016 Cotton Bowls. During the past few years, Euless has realized new commercial, industrial, residential, and multi -family developments. The City of Euless is focused on bringing quality development to the area, seeking redevelopment opportunities, and promoting business retention. IN SUMMARY Management and staff are very pleased with the direction and vision of Euless. Staff has worked hard to provide successful government programs and services to the community in an effective and efficient manner. These programs are intended to provide the community with an improved quality of life. In looking to the future, the goal is to continue to provide high quality government services and improve the quality of life for Euless residents with available resources. ABOUT THIS BOOK...Understanding how to use this book most efficiently is the key to absorbing the volume of data needed to analyze information and make informed decisions. Supplemental information is provided for informational purposes only and is not formally approved as part of the budget process. Supplemental information is reported at the department or fund level, charts and graphs have been used when possible to provide information at a glance and comparison data has been limited to prior year actual budget, estimated and proposed. A copy of this document will be in the library for citizen review and is available on the City's website at www.eulesstx.govffinance. The City's CIP Document is printed separately. This document includes details of funded, unfunded, and completed capital projects. Descriptions, cost estimates, and priority status is also provided for each project. The Mayor and Council have been very supportive during the budget process, and on behalf of all employees I want to thank you for your time and involvement in developing a budget that will allow us to pursue the City's goals and objectives. As always, the City of Euless staff welcomes and appreciates your comments. Respectfully submitted, YjP41/9 Loretta Getchell City Manager xvi COUNCIL ADOPTED 2017-18 ANNUAL CITY OF EULESS BUDGET COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BY CATEGORY Includes All Funds Subject to Appropriation with Comparison to Prior Years BUDGETED REVENUES Property Taxes GENERAL FUND' SPECIAL REVENUE FUNDS' DEBT SERVICESERVICE FUNDS ENTERPRISE FUNDS' INTERNAL FUNDS' RESERVE FUNDS BEGINNING FUND BALANCE $ 9,812,604 $ 8,974,834 $ 1,481,877 $ 6,658,202 $ 8,480,926 $ 6,831,171 BUDGETED REVENUES Property Taxes $ 13,669,048 $ 1,083,308 $ 3,902,318 $ - $ - $ - Gross Receipts Tax $ 4,505,276 $ 128,000 $ - $ - $ - $ - General Sales Tax $ 13,577,161 $ 8,557,405 $ - $ - $ - $ - Selective Sales Tax $ 145,000 $ 14,513,302 $ - $ - $ - $ - Fines/Fees/Penalties $ 2,724,581 $ 1,079,302 $ 20,000 $ 237,500 $ - $ - Licenses & Permits $ 749,000 $ - $ - $ - $ - $ - Interest Income $ 140,000 $ 49,050 $ 41,420 $ 32,750 $ 27,000 $ 7,650 Intergovernmental Revenue $ 410,778 $ 181,855 $ - $ - $ - $ - Charges for Service $ 1,904,400 $ - $ - $ 30,865,128 $ - $ - Miscellaneous/Rental Income $ 618,878 $ - $ 495,000 $ 52,858 $ 679,959 $ 698,472 Insurance/Risk/Other Sources $ 10,000 $ - $ 26,967 $ - $ 2,607,128 $ - Revenues before Transfers $ 38,454,122 $ 25,592,222 $ 4,485,705 $ 31,188,236 $ 3,314,087 $ 706,122 Transfers from other funds $ 2,771,496 $ 53,732 $ 3,956,405 $ 2,002,758 $ 8,324,830 $ 607,500 TOTAL REVENUES $ 41,225,618 $ 25,645,954 $ 8,442,110 $ 33,190,994 $ 11,638,917 $ 1,313,622 AVAILABLE RESOURCES $ 51,038,222 $ 34,620,788 $ 9,923,987 $ 39,849,196 $ 20,119,843 $ 8,144,793 BUDGETED EXPENDITURES Personal Services $ 31,404,077 $ 5,219,763 $ - $ 8,819,619 $ 859,411 $ - Professional/Technical Services $ 1,452,296 $ 280,590 $ - $ 2,527,961 $ 286,800 $ - Contractual Services $ 666,999 $ 45,830 $ - $ 379,265 $ - $ - Utilities $ 1,096,770 $ 289,000 $ - $ 12,741,703 $ - $ - Maintenance $ 649,697 $ 2,500 $ - $ 488,391 $ 10,500 $ - Other Services/Contingencies $ 175,500 $ 167,000 $ - $ 100,000 $ 951,169 $ - Insurance $ 5,300 $ - $ - $ 58,000 $ 7,041,559 $ - General & Administrative $ 484,292 $ 100,345 $ - $ 242,365 $ 1,000 $ - Rebates/Incentives $ 2,380,496 $ 9,825,805 $ - $ - $ - $ - Supplies $ 1,068,141 $ 418,050 $ - $ 1,916,349 $ 10,375 $ - Capital & Infrastructure Improvements $ - $ - $ - $ - $ - $ - Capital Purchases (Equipment) $ 2,349,672 $ 2,361,868 $ - $ 577,223 $ 2,336,783 $ - Debt Service/Bank Charges $ 6,000 $ 6,500 $ 8,183,229 $ 6,000 $ - $ - Expenditures before Transfers $ 41,739,240 $ 18,717,251 $ 8,183,229 $ 27,856,876 $ 11,497,597 $ - Transfers to other funds $ 2,228,413 $ 7,426,190 $ - $ 5,966,469 $ - $ 733,194 TOTAL EXPENDITURES $ 43,967,653 $ 26,143,441 $ 8,183,229 $ 33,823,345 $ 11,497,597 $ 733,194 ENDING BALANCE DESIGNATED $ 97,141 $ 816,994 $ 304,745 $ - $ 800,000 $ 4,241,410 UNDESIGNATED $ 6,973,428 $ 7,660,353 $ 1,436,013 $ 6,025,851 $ 7,822,246 $ 3,170,189 PROJECTED ENDING FUND BALANCE $ 7,070,569 $ 8,477,347 $ 1,740,758 $ 6,025,851 $ 8,622,246 $ 7,411,599 RECOMMENDED RESERVES PER FISCAL POLICY $ 6,775,418 $ 3,286,906 $ 470,754 $ 5,321,313 $ 6,840,580 $ 1,182,572 ' For Budget FY2017-18, certain accounts have been recategorized to provide consistent presentation across funds. xvii COUNCIL ADOPTED 2017-18 ANNUAL CITY OF EULESS BUDGET COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BY CATEGORY Includes All Funds Subject to Appropriation with Comparison to Prior Years BUDGETED REVENUES Property Taxes CAPITAL IMPROVEMENT FY2017-18 ALL FUND BUDGET ESTIMATED ACTUAL Gross Receipts Tax FUNDS' SUMMARY' FY2016-17 FY2016-17 FY2015-16 BEGINNING FUND BALANCE $ 11,237,838 $ 53,477,452 $ 72,390,460 $ 72,390,460 $ 62,252,382 BUDGETED REVENUES Property Taxes $ - $ 18,654,674 $ 16,465,190 $ 16,583,992 $ 14,688,128 Gross Receipts Tax $ - $ 4,633,276 $ 4,685,207 $ 4,560,479 $ 4,467,535 General Sales Tax $ - $ 22,134,566 $ 21,159,250 $ 21,647,331 $ 20,364,876 Selective Sales Tax $ - $ 14,658,302 $ 14,964,066 $ 14,519,739 $ 15,640,417 Fines/Fees/Penalties $ - $ 4,061,383 $ 4,079,882 $ 3,418,014 $ 3,662,741 Licenses & Permits $ - $ 749,000 $ 825,535 $ 1,235,200 $ 1,530,873 Interest Income $ 48,900 $ 346,770 $ 100,864 $ 327,380 $ 376,405 Intergovernmental Revenue $ 223,125 $ 815,758 $ 2,444,517 $ 2,361,288 $ 862,208 Charges for Service $ - $ 32,769,528 $ 31,865,217 $ 32,826,300 $ 30,603,873 Miscellaneous/Rental Income $ 42,100 $ 2,587,267 $ 1,393,627 $ 2,366,070 $ 2,748,319 Insurance/Risk/Other Sources $ 13,742,597 $ 16,386,692 $ 7,883,721 $ 9,315,241 $ 23,877,433 Revenues before Transfers $ 14,056,722 $ 117,797,216 $ 105,867,076 $ 109,161,034 $ 118,822,808 Transfers from other funds $ 7,075,470 $ 24,792,191 $ 23,209,182 $ 23,372,270 $ 20,742,287 TOTAL REVENUES $ 21,132,192 $ 142,589,407 $ 129,076,258 $ 132,533,304 $ 139,565,095 AVAILABLE RESOURCES $ 32,370,030 $ 196,066,859 $ 201,466,718 $ 204,923,764 $ 201,817,478 BUDGETED EXPENDITURES Personal Services $ - $ 46,302,870 $ 44,384,680 $ 44,360,935 $ 40,233,438 Professional/Technical Services $ 910,850 $ 5,458,497 $ 4,613,091 $ 4,646,957 $ 3,842,870 Contractual Services $ - $ 1,092,094 $ 30,510 $ 30,549 $ 59,594 Utilities $ 100,000 $ 14,227,473 $ 14,146,371 $ 14,147,370 $ 12,764,442 Maintenance $ 50,000 $ 1,201,088 $ 1,809,202 $ 1,806,210 $ 1,599,999 Other Services/Contingencies $ 50,000 $ 1,443,669 $ 1,644,548 $ 1,663,485 $ 1,428,205 Insurance $ - $ 7,104,859 $ 6,839,090 $ 6,839,090 $ 6,649,642 General & Administrative $ - $ 828,002 $ 385,177 $ 388,144 $ 235,091 Rebates/Incentives $ 2,025,000 $ 14,231,301 $ 23,996,185 $ 23,647,245 $ 17,558,737 Supplies $ 25,000 $ 3,437,915 $ 3,548,065 $ 3,515,110 $ 3,126,411 Capital & Infrastructure Improvements $ 17,680,066 $ 17,680,066 $ 21,035,918 $ 19,676,370 $ 12,593,968 Capital Purchases (Equipment) $ - $ 7,625,546 $ 10,050,479 $ 7,515,927 $ 5,634,344 Debt Service/Bank Charges $ - $ 8,201,729 $ 6,996,546 $ 7,088,213 $ 6,908,111 Expenditures before Transfers $ 20,840,916 $ 128,835,109 $ 139,479,862 $ 135,325,605 $ 112,634,852 Transfers to other funds $ 2,373,882 $ 18,728,148 $ 14,897,206 $ 16,120,707 $ 16,792,166 TOTAL EXPENDITURES $ 23,214,798 $ 147,563,257 $ 154,377,068 $ 151,446,312 $ 129,427,018 ENDING BALANCE DESIGNATED $ - $ 6,260,290 $ 5,254,771 $ 5,254,771 $ 3,009,310 UNDESIGNATED $ 9,155,232 $ 42,243,312 $ 41,834,879 $ 48,222,681 $ 69,381,150 PROJECTED ENDING FUND BALANCE $ 9,155,232 $ 48,503,602 $ 47,089,650 $ 53,477,452 $ 72,390,460 RECOMMENDED RESERVES PER FISCAL POLICY $ - $ 23,877,543 $ 22,392,479 $ 22,392,479 $ 20,859,280 2 ' For Budget FY2017-18, certain accounts have been recategorized to provide consistent presentation across funds. 2 Beginning balance adjusted by $2 due to rounding. xviii THE CITY OF EULESS Budget '--.11111 Irv. 1114-44 II THE CITY OF EULESS July 28, 2017 Honorable Mayor Linda Martin Honorable City Councilmembers: Tim Stinneford, Place One Jeremy Tompkins, Place Two Eddie Price, Place Three, Mayor Pro Tem Linda Eilenfeldt, Place Four Harry Zimmer, Place Five Perry Bynum, Place Six INTRODUCTION As required by the City of Euless' Home Rule Charter, the operating budget for the fiscal year beginning October 1, 2017 and ending September 30, 2018 is submitted for your review. Although this document contains a large volume of data, the majority of the budget discussion will focus on the Proposed Budget section and the Capital tab (tab 5 of the Supplementary Information section). We encourage you to carefully review the Capital tab, which details the recommended programs for FY2017-18. We would like to extend our thanks to all of the department directors and managers along with the finance staff for their outstanding performance in preparing the budget document. BUDGET HIGHLIGHTS As we prepared this budget, the primary concerns were continuing all existing services for our citizens, maintaining appropriate staffing levels, and preserving reserve levels in accordance with the City's fiscal policies. Requests for capital items were evaluated and recommendations are based upon need and available funds. Funded capital items have been included in the FY2017-18 proposed budget as presented. Highlights of the proposed budget are detailed below: • The property tax rate for the upcoming fiscal year is proposed to remain at 46.25¢ per $100 of assessed valuation. • There are no cuts in programs or services for citizens. • Baseline budget includes a proposed salary plan of 2.5%. 201 N. Ector Drive, Euless, Texas 76039-3595 817/685-1400 • Metro 817/267-4403 • Fax 817/685-1416 www.eulesstx.gov 1 • The water rate will include a $1 increase in the base rate and an increase to the volume rate of 14¢ per thousand gallons. This rate includes both an 8¢ pass-through increase from Trinity River Authority (TRA) in the City's cost to purchase water and a 6¢ increase in the City's production and distribution cost. • A 30¢ per thousand gallons rate stabilization rebate has been included for residential water customers for the first 15,000 gallons per month. • The wastewater rate will include a $1 increase in the base rate and an increase of 26¢ per thousand gallons, which includes a 19¢ pass-through increase from TRA for the collection and treatment of the City's wastewater and an increase of 7¢ to cover the City's collection cost. • The Water and Wastewater Operating Fund includes transfers to Capital Improvement Programs (CIP) to cash flow system infrastructure improvements including water and wastewater line replacements. The annual commitment for line replacement has been increased to $1,075,000, an increase of $75,000. • The General Fund includes transfers to CIP to cash flow an appropriate level of annual street improvements. Funding has been maintained at $950,000. • Recommended General Fund supplemental programs include a public safety dispatcher, a police officer that was previously paid from the Seized Asset Fund and for a part-time secretarial position in Development as the full-time secretary currently being split between Development and Facilities is being shifted to Facilities full-time. Funding has also been included for a weed control and fertilization program, and pond maintenance. • The General Fund and the Water and Wastewater Fund have split funding for the addition of an accountant and the upgrade of an office technician from part-time status to full-time status in Public Works. • The Drainage Fund includes a rate increase of 25¢ per residential account to fund one new Public Works field technician. • Recommended capital items are detailed by fund in tab 5 of this book and have been included in the proposed budget. GENERAL FUND General Fund revenues are proposed at $41,225,618 which represents an increase of 4% from the previous year's budget. Most of the major revenue categories are expected to increase in the upcoming fiscal year. However, prior year property tax collections, gas and cable franchise fees, minimum housing fees, building permits, municipal court fines and fees and tower lease revenues are projected to decrease. Property valuations as of July 25th, including minimum value of property under protest and incomplete properties, provided to the City by the Tarrant Appraisal District totaled $4,001,295,340 for FY2017-18. This represents an increase of $447,373,410 or 12.6% from the FY2016-17 tax roll of $3,553,921,930. The tax rate proposed for FY2017-18 is 46.25¢ per $100 of assessed valuation, which includes 36.1056¢ for maintenance and operations and 10.1444¢ for debt service. This total proposed rate is unchanged from FY2016-17 and represents the 24th consecutive year that the Euless property tax rate has been held flat or reduced. FY2016-17 sales tax collections are projected to end the fiscal year up approximately 2.6% from budget. Based on this information, sales tax projections for FY2017-18 were calculated using the estimated collections through the end of this fiscal year plus a 1% growth factor adjusted for anticipated development, construction, and tax increment reinvestment zone allocations. Overall, sales tax revenues are projected to increase 4% over the current year budget. 2 General Fund operating expenses are proposed at $41,217,125 which represents an increase of 4% excluding capital programs. This increase is primarily attributed to the shared funding of an accountant, the transfer of a police officer originally funded from seized asset funds, a dispatcher, a part-time secretary, funding to upgrade a part-time office technician to full-time in Public Works, weed control and fertilization program, pond maintenance, contractual rebates, and employees' pay and benefit plan. An increase in rebates is directly associated with a stronger economy and increased revenue from developments and their related contractual agreements. Recommended capital programs include funding for technology replacements, facility improvements, street condition assessment, website redesign and content management system, inspection services, street maintenance, trail maintenance, and health insurance expenses. Also included are funds for the temporary relocation of the library during the planned remodel. These items are proposed to be funded from excess reserves. In accordance with the City's fiscal policy, all current expenses will be paid from current revenues. Per this policy, the budgeted General Fund reserve is equal to 60 days working capital. The fund balance summary verifies that the City has complied with this policy. Excess reserves have only been used to fund proposed capital needs. A detailed list of the recommended capital purchases can be found in tab 5. WATER AND WASTEWATER FUND The FY2017-18 budget includes proposed operating revenues of $24,456,870, which is an increase of 4% over FY2016-17 budgeted revenues. The water and wastewater revenue projections are based on proposed rates and estimate consumption for FY2017-18. A proposed rebate is included for single family residential customers of 30¢ per thousand gallons of water used up to a maximum of 15,000 gallons per month. The City's Rate Stabilization Fund will provide the resources to cover the cost of the proposed rebate. Proposed water and wastewater baseline expenses are $24,438,634, which is an increase of 4% over current year. Although the anticipated volume of water purchased and wastewater treatment is remaining flat, the projected cost of water and wastewater collection services from TRA is increasing. Funding has also been included for the employees' pay and benefits plan, additional debt service, an accountant, and the conversion of a part-time Public Works office technician to full-time. Proposed capital items include technological replacements and funds for water, wastewater, and well rehabilitation projects. The proposed budget meets the criteria set forth in the City's fiscal policies with reserves calculated at 75 days of working capital. Water and Wastewater Debt Reserve Requirements Water and wastewater revenue bond covenants require the City to maintain sufficient reserves equal to the average annual debt service requirements. This debt reserve is in addition to the working capital reserve required by the City's fiscal policies and is maintained in a separate fund. The reserve level currently meets the requirements of the bond covenants. However, if Texas Water Development Board bond funding is awarded for the next phase of the reclaimed water system, additional reserves will be required. This budget proposes to cover the new reserve requirements from the Rate Stabilization Fund. 3 EQUIPMENT REPLACEMENT FUND The City maintains an equipment replacement program to accumulate funds for the replacement of existing vehicles and equipment. Funding is provided annually by user departments in order to accumulate funds to cover the expected replacement costs of equipment. Any shortfall is funded from the Car Rental Fund. For FY2017-18, the proposed budget includes requested traffic signal, street maintenance, and fire department equipment and proposes that these items be added to the equipment replacement fund in order to provide for annual depreciation sufficient to cover future replacement. The proposed budget includes the issuance of Tax Anticipation Notes to fund the purchases and, in subsequent years, the user departments will pay a depreciation charge to cover future replacements. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. The tax is levied on the rental of a hotel/motel room within the City of Euless. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including the promotion of tourism, programs which enhance the arts, historical restoration programs, and convention facilities. The hotel/motel tax receipts are projected to increase in FY2017-18 based on current year collections and new development. Funding is included for Arbor Daze, conference center operations and contractual rebates. Capital funds are also included for a conference center audio visual system and a Christmas tree for the City Hall campus. Half -Cent Sales Tax Fund — Euless Development Corporation (EDC) Euless citizens approved an additional 1/2¢ sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY2017-18 were calculated using the estimated collections through the end of this fiscal year plus a 1% growth factor further adjusted for development and construction. Expenses in this fund include an increase to fund the employees' pay plan and benefits. Recommended capital programs, as detailed in tab 5, include computer hardware and software replacements, miscellaneous park improvements, debt reserve funds and funding for the design and remodel of the library. This budget proposes to increase operating reserves from a flat $500,000 to 60 days of working capital, which is consistent with other governmental funds. Car Rental Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the City limits. In the spring of 2000, the Dallas -Fort Worth International (DFW) Airport opened a consolidated car rental facility within Euless city limits. These funds are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the parties in FY1997-98. Transfers for FY2017-18 from this fund include the annual transfer to the General Fund and a transfer to the Equipment Replacement Fund as described previously. A transfer to the CIP Fund is included to cash flow projects identified in the CIP plan. Staff has maintained the $2,000,000 reserve level approved by the City Council. 4 CAPITAL IMPROVEMENT FUNDS A separate Capital Improvements Program (CIP) has been updated and will be distributed under separate cover. This comprehensive document provides a summary of all funded projects detailing project scope, justification, funding sources, future maintenance and operating costs, and expenses to -date. Unfunded projects are categorized as Priority A, B, or C. Priority A items are recommended in the upcoming budget year and funding sources have been identified. Priority B items are expected to be presented for funding consideration within a two to five year window. Priority C items have been identified, but will be introduced for funding consideration at some time beyond the five year window. Projects identified as Priority B have been considered in preparing the multi-year financial plan. This plan is fluid and will be reviewed and updated annually based on infrastructure needs within the City. The FY2017-18 recommended Priority A projects include funds for the annual street improvements program, the reconstruction of portions of Fuller Wiser Road, Bear Creek Parkway, Midway Drive and Ash Lane, wastewater line replacement in the Oakwood Terrace Addition, water and wastewater line relocation at State Highway 183, extension of the reclaimed water system, design for the replacement of the Fuller and Far North water wells, and the remodel of the library. LONG-TERM DEBT The City has existing long-term debt issued for the acquisition and construction of major capital facilities, infrastructure, and equipment. In FY2017-18, additional debt issuance is planned for the final phase of Glade Parks which will be paid from the Glade Parks Tax Increment Financing District and Public Improvement District. We also anticipate the issuance of Series 2017 Tax Anticipation Notes for an equipment replacement package, Certificates of Obligation for FY2018 Street Improvements, Euless Development Corporation Sales Tax Revenue Bonds for the library remodel and Water and Wastewater Revenue Bonds for the reclaimed water system expansion (Texas Water Development Board). A brief explanation of the various debt instruments is provided below: General Obligation Bonds — issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds — issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization. Certificates of Obligation — similar to General Obligation bonded debt in usage, but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds — issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and will be repaid from revenues of this enterprise operation. Sales Tax Revenue Bonds — are used to finance library, park, and economic development projects as well as to refund prior sales tax revenue debt issues. Sales tax revenue bonds will be repaid from the half -cent sales tax revenues collected by the Euless Development Corporation. 5 The City strives to utilize the long-term plan to maintain a stable Interest and Sinking (I&S) tax rate so as not to have undue volatility in the overall tax rate due to capital projects and debt issuance. Additional information relating to the City's currently outstanding debt is included in tab 6 of this book. CLOSING COMMENTS Preparation of this budget included a city-wide effort guided by our mission to provide quality services to our citizens. Input was received from Euless residents at various forums including the June Town Hall Meeting. We believe this budget allows us to accomplish the City's goals, while maintaining the existing tax rate. We feel that this is a fiscally sound budget that meets our City's primary objectives including: maintaining financial integrity; providing public safety and health services to the community; employing high-quality professional personnel; maintaining the City's infrastructure; promoting quality development; providing quality leisure opportunities; and instilling a "sense of community" in residents. We look forward to seeing you at the budget work session. Respectfully submitted, Loretta Getchell, City Manager 6 EXECUTIVE SUMMARY GENERAL FUND FY 2017 Budgeted Resources $ 41,859,562 Less Use of Prior Year Reserves $ (2,099,305) FY 2017 Net Operating Revenues $ 39,760,257 Proposed Changes in Revenue Property Taxes $ 1,288,911 Sales Tax $ 571,647 Franchise Fees $ (59,931) License and Permits $ (108,035) Fines & Fees $ (353,932) Interest Income $ 105,000 Transfers $ (17,302) Other Changes $ 39,003 Subtotal: $ 1,465,361 FY 2018 Proposed Operating Revenues $ 41,225,618 FY 2017 Budgeted Expenses $ 41,852,066 Less Capital Expenses $ (2,099,305) FY 2017 Net Operating Expenses $ 39,752,761 Proposed Changes in Expenses Salaries $ 605,853 Insurance/Benefits $ 546,216 Rebates/Incentives $ 34,288 Professional/Technical $ 16,908 Utilities and Fees $ (124,785) Maintenance/Supplies $ 71,081 Equipment Replacement $ 153,450 Street Maintenance $ (1,800) Other Changes $ (27,048) Subtotal: $ 1,274,163 FY 2018 Proposed Supplemental $ 190,201 FY 2018 Proposed Operating Expenses $ 41,217,125 Proposed Capital Expenses Capital Carryover $ 726,141 Recommended Capital Expenses $ 2,024,387 FY 2018 Proposed Capital Expenses $ 2,750,528 FY 2018 Proposed Budget $ 43,967,653 EXECUTIVE SUMMARY WATER & WASTEWATER FY 2017 Budgeted Resources Less Use of Prior Year Reserves $ 23,725,764 $ (233,074) FY 2017 Net Operating Revenues $ 23,492,690 Proposed Changes in Revenue Water Service $ 173,032 Wastewater Service $ 514,154 Reclaimed Water Service $ 156,312 Interest Income $ 18,000 Sanitation/Recycling/Penalties $ 57,682 Other Changes $ 45,000 Subtotal: $ 964,180 FY 2018 Proposed Operating Revenues $ 24,456,870 FY 2017 Budgeted Expenses Less Capital Expenses $ 23,669,503 $ (233,074) FY 2017 Net Operating Expenses $ 23,436,429 Proposed Changes in Expenses Salaries $ 62,556 Insurance/Benefits $ 118,040 TRA Payments $ 304,005 Reclaimed Water Purchases $ 54,672 Transfers $ 308,614 G&A/Franchise $ 96,418 Utilities and Fees $ (80,435) Maintenance $ (2,000) Other Changes $ 64,236 Subtotal: $ 926,106 FY 2018 Proposed Supplemental $ 76,099 FY 2018 Proposed Operating Expenses $ 24,438,634 Proposed Capital Expenses Capital Carryover Recommended Capital Expenses FY 2018 Proposed Capital Expenses $ 219,817 $ 301,413 $ 521,230 FY 2018 Proposed Budget $ 24,959,864 8 EXECUTIVE SUMMARY CAR RENTAL FUND FY 2017 Budgeted Resources Less Use of Prior Year Reserves $ 17,160,777 $ (2,933,307) FY 2017 Net Operating Revenues $ 14,227,470 Proposed Changes in Revenue Car Rental Taxes Interest Income Subtotal: $ (622,118) $ 20,000 $ (602,118) FY 2018 Proposed Operating Revenues $ 13,625,352 FY 2017 Budgeted Expenses Less Capital Expenses $ 14,605,898 $ (2,933,307) FY 2017 Net Operating Expenses $ 11,672,591 Proposed Changes in Expenses DFW Rebate $ (426,157) Contingencies $ 100,000 Transfer to General Fund $ (69,124) Transfer to Equipment Replacement $ (336,181) Subtotal: $ (731,462) FY 2018 Proposed Operating Expenses $ 10,941,129 Proposed Capital Expenses Capital Carryover Recommended Capital Expenses $ 431,339 $ 1,595,100 FY 2018 Proposed Capital Expenses $ 2,026,439 FY 2018 Proposed Budget $ 12,967,568 9 Fund Balance Summary Estimated FY2016-17 and Budgeted FY2017-18 General and Internal Service Funds General Insurance & Risk Mgmt. & Equipment Benefits Comps Replacement (Beginning Balance, FY17 (per audit, FYE 2016)* $11,243,470 $2,767,051 $1,992,931 $3,233,019 FY17 Estimated Revenues Total Available: FY17 Estimated Expenses Proposed Budget Adjustment Capital Expenses Total Projected Expenses: 39,970,059 51,213,529 (39,752,761) (275,000) (1,373,164) (41,400,925) 7,509,937 10,276,988 959,598 2,952,529 3,313,500 6,546,519 (7,413,007) (923,293) (2,958,809) 0 0 0 0 0 0 (7,413,007) (923,293) (2,958,809) Estimated Ending Balance FY17 9,812,604 2,863,981 2,029,236 3,587,710 FY18 Budgeted Revenues Total Available: FY18 Budgeted Expenses Capital Carryover Capital Expenses Total Projected Expenses: 41,225,618 51,038,222 (41,217,125) (726,141) (2,024,387) (43,967,653) 8,219,059 11,083,040 1,019,938 3,049,174 (8,151,422) (998,892) (100,000) (175,000) 0 (136,500) (8,251,422) (1,310,392) 2,399,920 5,987,630 (1,935,783) 0 0 (1,935,783) Projected Ending Balance, FY18 7,070,569 2,831,618 1,738,782 4,051,847 Less: Designated Reserve (97,141) (350,000) (450,000) 0 Adjusted Ending Balance 6,973,428 2,481,618 1,288,782 4,051,847 Recommended Reserve Levels per Fiscal Policy: Available for Supplemental: Available for Capital: Total Available 6.775.418 2.188.733 600.000 4.051.847 8,493 67,637 21,046 464,137 189,517 225,248 667,736 (464,137) 198,010 292,885 688,782 0 * General Emergency and Contingency Fund reflected in the Reserve Funds' Fund Summary. 10 Fund Balance Summary Estimated FY2016-17 and Budgeted FY2017-18 Special Revenue Funds 'Beginning Balance, FY17 (per audit, FYE 2016)* Hotel/ Juvenile Motel Case Fund EDC 1/2 Cent Sales Tax CCPD 1/4 Cent Sales Tax Car Rental $463,117 $213,386 $3,060,291 $1,340,779 $2,777,888 FY17 Estimated Revenues Total Available: FY17 Estimated Expenses Proposed Budget Adjustment Capital Expenses Total Projected Expenses: 878,500 1,341,617 (637,909) (22,293) (98,476) (758,678) 90.800 304,186 (90,681) 0 0 (90,681) 5,429,092 8,489,383 (4,121,195) 0 (2,312,336) (6,433,531) 2,677,864 4,018,643 (2,596,932) 0 (275,747) (2,872,679) 13, 552, 739 16,330,627 (11,124,722) 0 (2,501,968) (13,626,690) Estimated Ending Balance FY17 582,939 213,505 2,055,852 1,145, 964 2,703,937 FY18 Budgeted Revenues Total Available: FY18 Budgeted Expenses Capital Carryover Capital Expenses Total Projected Expenses: 924,450 1,507,389 (772,821) (55, 000) (164,355) (992,176) 91,800 305,305 (90,167) 0 0 (90,167) 5,546,154 7,602,006 (4,246,179) (865,280) (1,502,630) (6,614,089) 2,738,659 3,884,623 (2,719,514) 0 (188,282) (2,907,796) 13, 625, 352 16, 329,289 (10,941,129) (431,339) (1,595,100) (12,967,568) Projected Ending Balance, FY18 Less: Designated Reserve Adjusted Ending Balance 515,213 215,138 (66,994) 0 448,219 215,138 987,917 0 987,917 976,827 0 976,827 3,361,721 0 3,361,721 Recommended Reserve Levels per Fiscal Policy: Available for Supplemental: Available for Capital: Total Available 127,039 151,629 169, 551 321,180 14, 822 1,633 198,683 200,316 11 698,002 1,299,975 (1,010,0601 289,915 447,043 2,000,000 19,145 2,684,223 510,639 (1,322,502) 529,784 1,361,721 Fund Balance Summary Estimated FY2016-17 and Budgeted FY2017-18 Special Revenue Funds (continued) Police Glade Glade Cable Police Midtown Grant Fund Seized Parks PID Parks PEG Fee Drug Fund Assets PID Fund #1 TIRZ Fund Fund Beginning Balance, FY17 (per audit, FYE 2016)* $499,262 $19,455 $422,787 $750,000 $125,361 $525,451 $35,000 FY17 Estimated Revenues 11,394 190,214 1,200 0 973,724 129,400 642,288 Total Available: 510,656 209,669 423,987 750,000 1,099,085 654,851 677,288 FY17 Estimated Expenses Proposed Budget Adjustment Capital Expenses Total Projected Expenses: (700) (190,214) (156,108) 0 0 0 0 0 0 (700) (190,214) (156 108) 0 (943,589) (120,000) (642,288) 0 0 0 0 0 0 0 0 0 (943,589) (120,000) (642 288) Estimated Ending Balance FY17 509,956 19,455 267,879 750,000 155,496 534,851 35,000 FY18 Budgeted Revenues Total Available: FY18 Budgeted Expenses Capital Carryover Capital Expenses Total Projected Expenses: (200,500) (235,537) (61 956) 1,400 235,537 1,250 0 1,362,650 130,400 988,302 511,356 254,992 269,129 750,000 1,518,146 665,251 1,023,302 (500) (235,537) (61,956) (200,000) 0 0 0 0 0 0 (965,350) (120,000) (988,302) 0 0 0 0 0 0 0 0 0 (965 350) (120,000) (988 302) Projected Ending Balance, FY18 310,856 19,455 207,173 750,000 552,796 545,251 35,000 Less: Designated Reserve 0 0 0 (750,000) 0 0 0 Adjusted Ending Balance 310,856 19,455 207,173 0 552,796 545,251 35,000 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 0 0 Available for Supplemental: 900 0 (60,706) 0 397,300 10,400 0 Available for Capital: 309,956 19,455 267,879 0 155,496 534,851 35,000 Total Available 310,856 19,455 207,173 0 552,796 545,251 35,000 12 Fund Balance Summary Estimated FY2016-17 and Budgeted FY2017-18 Enterprise Funds Water & Service Wastewater Center Drainage Utility System Texas Recreation Arbor Texas Star Star Classes Daze Golf Sports Complex Beginning Balance, FY17 (per audit, FYE 2016)" $5,492,004 $284,745 $336,947 $288,735 $16,438 $158,743 $47,661 FY17 Estimated Revenues 23492,690 1311,297 731,800 625,829 81,230 4,476,442 1,393,400 Total Available: 28,984,694 1,596,042 1,068,747 914,564 97,668 4,635,185 1,441,061 FY17 Estimated Expenses (23,436,429) (1,307,033) (696,409) (570,841) (79,500) (4,417,580) (1,297,711) Proposed Budget Adjustment 0 0 0 (35,000) 0 0 0 Capital Expenses (13 257) (25,500) (75 000) (75 514) 0 0 (49,985) Total Projected Expenses: (23,449,686) (1,332,533) (771 409) (681,355) (79 500) (4,417 580) (1,347,696) Estimated Ending Balance FY17 5,535,008 263,509 297,338 233,209 18,168 217,605 93,365 FY18 Budgeted Revenues Total Available: 24,456 870 29,991, 878 1,284,986 810,212 679,430 80,000 4,540,896 1338,600 1,548,495 1,107, 550 912,639 98,168 4,758,501 1,431,965 FY18 Budgeted Expenses (24,438,634) (1,284,986) (807,617) (650,806) (79,500) (4,518,975) (1,236,204) Capital Carryover (219,817) 0 0 0 0 0 0 Capital Expenses (301,413) (42,800) (100,000) (56 743) 0 0 (85,850) Total Projected Expenses: (24,959,864) (1 327,786) (907 617) (707,549) (79 500) (4,518 975) (1 322,054) Projected Ending Balance, FY18 5,032,014 220,709 199,933 205,090 18,668 239,526 109,911 Less: Designated Reserve 0 0 0 0 0 0 0 Adjusted Ending Balance 5,032,014 220,709 199,933 205,090 18,668 239,526 109,911 Recommended Reserve Levels per Fiscal Policy: Available for Supplemental: Available for Capital: Total Available 5.021,637 0 165.949 133,727 0 0 0 18,236 0 2,595 28,624 500 21,921 102,396 (7,859) 220,709 31,389 42,739 18,168 217,605 7,515 10,377 220,709 33,984 71,363 18,668 239,526 109,911 13 Fund Balance Summary Estimated FY2016-17 and Budgeted FY2017-18 Debt Service Funds !Beginning Balance, FY17 (per audit, FYE 2016)* G.O.Debt Stars EDC 1/2 Service Center Debt Cent Sales Tax Debt Water & Wastewater Debt Texas Star Golf Course Debt $2,171,547 $134,473 $2,163 $91,813 $54,913 FY17 Estimated Revenues Total Available: FY17 Estimated Expenses Proposed Budget Adjustment Total Projected Expenses: 5,052,733 712,656 7,224,280 847,129 (4,684,798) (1,341,667) (6,026,465) (711,956) 0 (711,956) 47,016 49,179 (47,016) 0 (47,016) 944,200 1,036,013 590, 076 644,989 (944,200) (590,076) 0 0 (944,200) (590,076) Estimated Ending Balance FY17 1,197,815 135,173 2,163 91,813 54,913 FY18 Budgeted Revenues Total Available: 5,907,923 706,300 7,105,738 841,473 FY18 Budgeted Expenses (5,649,042) (706,300) Capital Carryover 0 0 Capital Expenses 0 0 Total Projected Expenses: (5,649,042) (706,300) 36, 372 38,535 (36, 372) 0 0 (36, 372) 1,195, 689 1,287, 502 (1,195,689) 0 0 (1,195,689) 595, 826 650,739 (595,826) 0 0 (595,826) Projected Ending Balance, FY18 1,456,696 135,173 2,163 91,813 54,913 Less: Designated Reserve (263,495) (41,250) 0 0 0 Adjusted Ending Balance 1,193,201 93,923 2,163 91,813 54,913 Recommended Reserve Levels per Fiscal Policy: 470,754 0 0 0 0 Available for Supplemental: 258,881 0 0 0 0 Available for Capital: 463,566 93,923 2,163 91,813 54,913 Total Available 722,447 93,923 2,163 91,813 54,913 14 THE CITY OF EULESS Fund Balance Summary Estimated FY2016-17 and Budgeted FY2017-18 Reserve Funds General EDC 1/2 Cent Emergency / Sales Tax Contingency Debt Reserves Reserve Water & Water & Midtown Wastewater Wastewater Bond Debt & Rate Reserve Emergency Stabilization Reserve Reserve Texas Star Sports Complex Reserve Texas Star Golf Course Reserve (Beginning Balance, FY17 1,000,000 (per audit, FYE 2016)* $187,364 $999,725 $1,141,351 $1,456,534 $431,293 $1,008,405 FY17 Estimated Revenues Total Available: FY17 Estimated Expenses Capital Expenses Total Projected Expenses: 0 1,000,000 187,414 999,725 50 0 0 (52,403) O 0 0 (52,403) 0 0 0 0 1,141,351 846,655 2,303,189 0 (226,003) 0 0 0 (226,003) 59,700 178,500 490,993 1,186,905 O (100,000) O (100 000) O (200 000) Estimated Ending Balance FY17 1,000,000 135,011 999,725 1,141,351 2,077,186 490,993 986,905 FY18 Budgeted Revenues 0 Total Available: 1,000,000 FY18 Budgeted Expenses Capital Carryover Capital Expenses Total Projected Expenses: 377.550 512,561 O (36,422) O 0 0 0 0 (36 422) 0 999,725 0 0 0 0 230.000 500.272 58.300 147.500 1,371,351 2,577,458 549,293 1,134,405 0 (496,772) 0 0 O 0 O (496.772) 0 (100,000) O 0 0 (100,000) 0 (200,000) Projected Ending Balance, FY18 1,000,000 476,139 999,725 1,371,351 2,080,686 549,293 934,405 Less: Designated Reserve (1,000,000) (413,072) (999,725) (1,304,730) 0 0 (523,883) Adjusted Ending Balance 0 63,067 0 66,621 2,080,686 549,293 410,522 Recommended Reserve Levels per Fiscal Policy: Available for Supplemental: Available for Capital: Total Available 0 0 0 0 0 254,015 928,557 O 341,128 0 230,000 3,500 58,300 47,500 O (278,061) 0 (163,379) 2,077,186 236,978 (565,535) O 63,067 0 66,621 2,080,686 295,278 (518,035) 16 Where Does The Money Come From? FY2017-2018 Insurance 7% Golf 4% W&WW 20% Risk/WC 1% Debt 7% Other 9% Car Rental 11% CCPD 5DC 2% General 34% Fund Budgeted FY2016-2017 Proposed FY2017-2018 Use of Revenue Reserves Revenue Use of Reserves General $ 39,760,257 $ 2,099,305 $ 41,225,618 $ 2,750,528 Hotel/Motel $ 651,666 $ 153,476 $ 924,450 $ 219,355 Juvenile Case $ 113,700 $ $ 91,800 $ EDC 1/2¢ Sales Tax $ 5,311,100 $ 3,071,565 $ 5,546,154 $ 2,367,910 CCPD 1/4 Sales Tax $ 2,601,325 $ 275,747 $ 2,738,659 $ 188,282 Police Seized Assets Fund $ 1,000 $ 155,108 $ 1,250 $ 60,706 Police Drug Fund $ 700 $ 200,000 $ 1,400 $ 200,000 Grant Fund $ 212,747 $ $ 235,537 $ - Car Rental $ 14,227,470 $ 2,933,307 $ 13,625,352 $ 2,026,439 Glade Parks PID $ - $ $ $ Glade Parks TIRZ $ 1,069,754 $ $ 1,362,650 $ Cable PEG Fund $ 120,000 $ $ 130,400 $ Midtown PID $ 642,288 $ $ 988,302 $ Water & Wastewater $ 23,492,690 $ 233,074 $ 24,456,870 $ 521,230 Service Center $ 1,309,545 $ 25,500 $ 1,284,986 $ 42,800 Drainage Utility $ 719,280 $ 75,000 $ 810,212 $ 100,000 Recreation Classes $ 583,830 $ 75,514 $ 679,430 $ 56,743 Arbor Daze $ 80,000 $ $ 80,000 $ Texas Star Golf Course (TSGC) $ 4,476,442 $ $ 4,540,896 $ Texas Star Sports Complex (TSSC) $ 1,437,300 $ 49,985 $ 1,338,600 $ 85,850 Equip. Replacement $ 1,985,225 $ 973,584 $ 2,399,920 $ Insurance $ 7,509,937 $ 100,000 $ 8,219,059 $ 100,000 Risk/WC $ 953,743 $ 175,000 $ 1,019,938 $ 311,500 General Obligation Debt $ 4,812,368 $ $ 5,907,923 $ Star Center Debt $ 711,956 $ $ 706,300 $ EDC Debt $ 47,016 $ $ 36,372 $ Water & Wastewater Debt $ 944,200 $ $ 1,195,689 $ TSSC Debt $ - $ $ $ TSGC Debt $ 590,076 $ $ 595,826 $ TOTAL $ 114,365,615 $ 10,596,165 $ 120,143,593 $ 9,031,343 Schedule includes operating and debt funds and excludes CIP and reserve funds. 17 Where Does The Money Go? FY2017-2018 Risk/WC Insurance 1% 7% Golf 4% W&WW 21% Fund Debt 7% Other 8% Car Rental 10% CCPD EDC 2% 4 /o Budgeted FY2016-2017 General 36% Proposed FY2017-2018 Operating Capital Operating Capital Expenses Expenses Expenses Expenses General $ 39,752,761 $ 2,099,305 $ 41,217,125 $ 2,750,528 Hotel/Motel $ 637,909 $ 153,476 $ 772,821 $ 219,355 Juvenile Case $ 90,681 $ - $ 90,167 $ - EDC 1/2¢ Sales Tax $ 4,227,246 $ 3,071,565 $ 4,246,179 $ 2,367,910 CCPD 1/4¢ Sales Tax $ 2,596,932 $ 275,747 $ 2,719,514 $ 188,282 Police Seized Assets Fund $ 156,108 $ - $ 61,956 $ - Police Drug Fund $ 700 $ 200,000 $ 500 $ 200,000 Grant Fund $ 212,747 $ - $ 235,537 $ - Car Rental $ 11,672,591 $ 2,933,307 $ 10,941,129 $ 2,026,439 Glade Parks PID $ - $ - $ $ - Glade Parks TIRZ $ 943,589 $ - $ 965,350 $ - Cable PEG Fund $ 120,000 $ - $ 120,000 $ - Midtown PID $ 642,288 $ - $ 988,302 $ - Water & Wastewater $ 23,436,429 $ 233,074 $ 24,438,634 $ 521,230 Service Center $ 1,307,033 $ 25,500 $ 1,284,986 $ 42,800 Drainage Utility $ 696,409 $ 75,000 $ 807,617 $ 100,000 Recreation Classes $ 570,841 $ 75,514 $ 650,806 $ 56,743 Arbor Daze $ 79,500 $ - $ 79,500 $ - Texas Star Golf Course (TSGC) $ 4,417,580 $ - $ 4,518,975 $ - Texas Star Sports Complex (TSSC) $ 1,350,037 $ 49,985 $ 1,236,204 $ 85,850 Equip. Replacement $ 2,958,809 $ - $ 1,935,783 $ - Insurance $ 7,413,007 $ 100,000 $ 8,151,422 $ 100,000 Risk/WC $ 923,293 $ 175,000 $ 998,892 $ 311,500 General Obligation Debt $ 4,684,798 $ - $ 5,649,042 $ - Star Center Debt $ 711,956 $ - $ 706,300 $ - EDC Debt $ 47,016 $ - $ 36,372 $ - Water & Wastewater Debt $ 944,200 $ - $ 1,195,689 $ - TSSC Debt $ - $ - $ $ - TSGC Debt $ 590,076 $ - $ 595,826 $ - TOTAL $ 111,184,536 $ 9,467,473 $ 114,644,628 $ 8,970,637 Schedule includes operating and debt funds and exlcudes CIP and reserve funds. 18 THE CITY OF EULESS General Fund Revenues FY2017-2018 Property Taxes 33% Sales & Uses Taxes 33% Miscellaneous 3% Transfers 7% Interest 0% Fines & Fees 11% Licenses/Permits 2% Franchise Fees 11% General Fund Revenues Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Property Taxes $ 11,100,265 $ 12,340,137 $ 12,310,202 $ 13,639,048 $ 1,298,911 11% Prior Year Property Taxes $ (807) $ 40,000 $ 32,000 $ 30,000 $ (10,000) (25%) Penalties & Interest $ 65,475 $ 58,000 $ 65,000 $ 65,000 $ 7,000 12% Sales Tax $ 10,046,414 $ 10,354,239 $ 10,636,264 $ 10,805,859 $ 451,620 4% Additional Sales Tax $ 2,550,030 $ 2,651,275 $ 2,710,352 $ 2,771,302 $ 120,027 5% Mixed Drink Tax $ 101,503 $ 100,000 $ 120,000 $ 145,000 $ 45,000 45% Electric Franchise $ 1,632,805 $ 1,675,882 $ 1,675,882 $ 1,683,432 $ 7,550 0% Gas Franchise $ 325,998 $ 385,000 $ 378,000 $ 380,000 $ (5,000) (1%) Telephone Franchise $ 303,814 $ 300,000 $ 300,000 $ 309,000 $ 9,000 3% Sanitation Service $ 221,904 $ 233,000 $ 227,800 $ 232,800 $ (200) (0%) Recycling Franchise Fee $ 18,399 $ 18,690 $ 18,250 $ 19,200 $ 510 3% Cable Franchise Fee $ 731,681 $ 778,000 $ 658,000 $ 658,000 $ (120,000) (15%) W&WW Franchise Tax $ 1,086,398 $ 1,174,635 $ 1,174,547 $ 1,222,844 $ 48,209 4% Other Permits $ 26,184 $ 20,000 $ 20,000 $ 25,000 $ 5,000 25% Health Permits $ 72,200 $ 79,000 $ 65,200 $ 70,000 $ (9,000) (11%) Fire Permits $ 66,354 $ 50,000 $ 69,500 $ 69,500 $ 19,500 39% Contractor Regulatory License $ 61,500 $ 60,000 $ 60,000 $ 62,000 $ 2,000 3% Minimum Housing $ 151,558 $ 122,000 $ 101,000 $ 100,000 $ (22,000) (18%) Misc. Permits and Fees $ 59,960 $ 57,535 $ 41,660 $ 44,000 $ (13,535) (24%) Building Permits $ 1,279,660 $ 590,000 $ 1,000,000 $ 500,000 $ (90,000) (15%) Swimming Pools/Concessions $ 259,761 $ 280,000 $ 263,000 $ 265,000 $ (15,000) (5%) Auto Theft Task Force Grant $ 87,505 $ 85,790 $ 85,790 $ 87,506 $ 1,716 2% School Resource Officers $ 307,702 $ 316,935 $ 316,935 $ 323,272 $ 6,337 2% Municipal Court $ 2,988,164 $ 3,114,513 $ 2,449,647 $ 2,650,846 $ (463,667) (15%) Library Fees $ 31,588 $ 30,100 $ 29,835 $ 29,835 $ (265) (1%) Ambulance Fees $ 1,050,064 $ 1,060,000 $ 1,060,000 $ 1,150,000 $ 90,000 8% Alarm Revenue $ 127,145 $ 130,000 $ 108,000 $ 130,000 $ - 0% Jail Revenue $ 377,905 $ 175,000 $ 275,000 $ 210,000 $ 35,000 20% Interest Income $ 97,775 $ 35,000 $ 110,000 $ 140,000 $ 105,000 300% Miscellaneous $ 151,811 $ 105,228 $ 384,121 $ 108,778 $ 3,550 3% Tower Lease $ 444,145 $ 537,000 $ 496,500 $ 511,400 $ (25,600) (5%) Betterment/Contributions $ 14,955 $ 14,500 $ 15,500 $ 15,500 $ 1,000 7% Transfers $ 2,771,820 $ 2,788,798 $ 2,712,074 $ 2,771,496 $ (17,302) (1%) TOTAL REVENUES $ 38,611,635 $ 39,760,257 $ 39,970,059 $ 41,225,618 $ 1,465,361 4% Use of Reserves $ - $ 2,099,305 $ 1,373,164 $ 2,750,528 $ 651,223 31% TOTAL RESOURCES $ 38,611,635 $ 41,859,562 $ 41,343,223 $ 43,976,146 $ 2,116,584 5% 20 TAX RATE SCENARIOS As Computed from July 2017 Certified Tax Roll Fiscal Year 2017-18 Fiscal Year Revenue at Revenue at Revenue at 2016-17 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.462500 0.432693 0.462500 0.470245 Debt Tax Rate 0.099447 0.101444 0.101444 0.101444 M & 0 Tax Rate 0.363053 0.331249 0.361056 0.368801 Assessed Valuation (a) $3,553,921,930 $4,001,295,340 $4,001,295,340 $4,001,295,340 Adj. Net Taxable Value Assessed (b) $3,269,238,631 $3,629,365,224 $3,629,365,224 $3,629,365,224 TIF Increment Value (c) 70,479,212 113,256,202 113,256,202 113,256,202 Total Debt $5,233,310 $5,441,881 $5,441,881 $5,441,881 Debt Paid by other Sources ($1,966,238) ($1,760,106) ($1,760,106) ($1,760,106) Taxable Debt Service $3,267,072 $3,681,775 $3,681,775 $3,681,775 Debt Revenue $3,251,160 $3,681,773 $3,681,773 $3,681,773 Prior Year Debt Revenue $3,002,284 $3,251,160 $3,251,160 $3,251,160 Increase (Decrease) in Debt Revenue $248,876 $430,614 $430,614 $430,614 M&O Revenue - General Fund $11,493,289 $11,841,902 $12,907,480 $13,184,358 Ceiling Revenues $846,848 $717,409 $731,568 $734,954 Total General Fund Tax Revenue $12,340,137 $12,559,311 $13,639,048 $13,919,312 Prior YearM&O Revenue $11,332,966 $12,340,137 $12,340,137 $12,340,137 Increase (Decrease) in M&O Revenue $1,007,171 $219,174 $1,298,911 $1,579,175 Total Increase in Tax Revenue $1,256,047 $649,788 $1,729,525 $2,009,788 NOTES: (a) Assessed Valuation is the Net Taxable Value from T.A.D. plus minimum value of ARB and estimate of incomplete property. (b) Adj. Net Taxable Value Assessed = Assessed Value less TIF increment $113,256,202 and authorized ceiling Over 65 $242,153,977 and Disabled Persons $16,519,937. (c) TIF = Tax Increment Finance zone increment value increase contracted at 75% ($151,008,269 @ 75% = $113,256,202). Note: Under these circumstances each penny of tax equals approximately $357,492 ($3,629,365,224*.01*.985/100 = $357,492). M&O Revenues are at a collection rate of approximately 98.5%. Debt Revenues are at 100% collections. M&O = Maintenance and Operations 21 General Fund Expenditures FY2017-2018 Admin Srvcs 6% Non -Depart 12% Development 2% Public Works Finance 5% 4% PACS 6% Capital 6% City Admin 2% Fire 24% Police 33% General Fund Expenditures Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. City Council $ 18,826 $ 40,680 $ 40,680 $ 40,680 $ - 0% City Administration $ 541,578 $ 575,104 $ 575,104 $ 596,912 $ 21,808 4% City Secretary $ 330,243 $ 395,941 $ 395,941 $ 412,918 $ 16,977 4% Communications/Marketing $ 9,888 $ 23,475 $ 23,475 $ 23,475 $ - 0% Total - City Administration $ 900,535 $ 1,035,200 $ 1,035,200 $ 1,073,985 $ 38,785 4% Finance/Budget $ 215,067 $ 267,553 $ 267,553 $ 240,938 $ (26,615) (10%) Municipal Court $ 676,308 $ 769,777 $ 769,777 $ 808,974 $ 39,197 5% Accounting $ 333,876 $ 361,067 $ 361,067 $ 469,965 $ 108,898 30% Purchasing $ 86,405 $ 91,660 $ 91,660 $ 95,286 $ 3,626 4% Total - Finance $ 1,311,656 $ 1,490,057 $ 1,490,057 $ 1,615,163 $ 125,106 8% Emergency Management $ 40,339 $ 50,775 $ 50,775 $ 50,775 $ - 0% Police Code Compliance $ 1,583,599 $ 1,742,359 $ 1,742,359 $ 1,703,150 $ (39,209) (2%) Police Administration $ 971,909 $ 1,045,569 $ 1,045,569 $ 1,068,297 $ 22,728 2% Police Patrol $ 4,891,643 $ 5,463,098 $ 5,463,098 $ 5,852,113 $ 389,015 7% Police CID $ 1,628,053 $ 1,731,063 $ 1,731,063 $ 1,795,160 $ 64,097 4% Police Service $ 1,931,366 $ 2,030,972 $ 2,030,972 $ 2,281,586 $ 250,614 12% Police Detention $ 1,504,388 $ 1,565,305 $ 1,565,305 $ 1,569,978 $ 4,673 0% Total -Police $ 12,551,297 $ 13,629,141 $ 13,629,141 $ 14,321,059 $ 691,918 5% Fire Marshal/Education $ 558,168 $ 589,076 $ 589,076 $ 614,337 $ 25,261 4% Fire Administration $ 505,940 $ 528,987 $ 528,987 $ 553,477 $ 24,490 5% EMS/Suppression $ 8,231,642 $ 8,980,900 $ 8,980,900 $ 9,254,148 $ 273,248 3% Total -Fire $ 9,295,750 $ 10,098,963 $ 10,098,963 $ 10,421,962 $ 322,999 3% Information Services $ 300,164 $ 327,518 $ 327,518 $ 352,956 $ 25,438 8% Personnel $ 339,186 $ 416,262 $ 416,262 $ 449,397 $ 33,135 8% Facility Maintenance $ 873,507 $ 1,016,284 $ 1,016,284 $ 1,044,176 $ 27,892 3% Library $ 724,339 $ 755,972 $ 755,972 $ 793,773 $ 37,801 5% Total - Administrative Services $ 2,237,196 $ 2,516,036 $ 2,516,036 $ 2,640,302 $ 124,266 5% Planning & Development $ 292,390 $ 336,860 $ 336,860 $ 325,492 $ (11,368) (3%) Inspection Services $ 314,224 $ 379,716 $ 379,716 $ 395,007 $ 15,291 4% Total -Development $ 606,614 $ 716,576 $ 716,576 $ 720,499 $ 3,923 1% Recreation $ 600,713 $ 706,474 $ 706,474 $ 725,351 $ 18,877 3% Parks $ 1,215,835 $ 1,374,093 $ 1,374,093 $ 1,457,924 $ 83,831 6% Swimming Pools $ 133,772 $ 163,460 $ 163,460 $ 163,460 $ - 0% Senior Center $ 227,947 $ 275,047 $ 275,047 $ 278,107 $ 3,060 1% Recreation Admin. $ 66,531 $ 76,024 $ 76,024 $ 79,162 $ 3,138 4% Total -Parks & Comm Srvcs $ 2,244,798 $ 2,595,098 $ 2,595,098 $ 2,704,004 $ 108,906 4% Street Maintenance $ 1,555,701 $ 1,850,324 $ 1,850,324 $ 1,955,713 $ 105,389 6% Animal Control $ 299,020 $ 298,292 $ 298,292 $ 315,937 $ 17,645 6% City Engineer $ 43,548 $ 109,800 $ 109,800 $ 122,735 $ 12,935 12% Total - Public Works $ 1,898,269 $ 2,258,416 $ 2,258,416 $ 2,394,385 $ 135,969 6% Legal Services $ 126,862 $ 175,000 $ 175,000 $ 175,000 $ - 0% Non -Departmental $ 4,794,689 $ 5,209,274 $ 5,484,274 $ 5,137,266 $ (72,008) (1%) Betterment $ 19,630 $ 29,000 $ 29,000 $ 13,500 $ (15,500) (53%) Total - Non -Depart. $ 4,941,181 $ 5,413,274 $ 5,688,274 $ 5,325,766 $ (87,508) (2%) Total Operating Expenses $ 35,987,296 $ 39,752,761 $ 40,027,761 $ 41,217,125 $ 1,464,364 4% Capital Expenses $ 1,430,199 $ 2,099,305 $ 1,373,164 $ 2,750,528 $ 651,223 31% Total Expenses $ 37,417,495 $ 41,852,066 $ 41,400,925 $ 43,967,653 $ 2,115,587 5% 22 Water & Wastewater Revenues FY2017-2018 Wastewater 37% Recycling Sanitation 2% 1% Other (1) 2% Water 55% 1111111 Penalties 1% Reclaimed Water 2% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Water & Wastewater Revenues Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Interest Income(') $ 40,078 $ 12,000 $ 12,000 $ 30,000 $ 18,000 150% Sanitation $ 208,201 $ 205,000 $ 205,000 $ 218,400 $ 13,400 7% Water Service $ 12,092,051 $ 13,359,457 $ 13,359,457 $ 13,532,489 $ 173,032 1% Wastewater Service $ 7,946,103 $ 8,571,561 $ 8,571,561 $ 9,085,715 $ 514,154 6% Reclaimed Water Service $ 321,700 $ 319,672 $ 319,672 $ 475,984 $ 156,312 49% New Meters(') $ 53,493 $ 60,000 $ 60,000 $ 55,000 $ (5,000) (8%) Reconnect Fees(') $ 230,790 $ 230,000 $ 230,000 $ 230,000 $ - 0% Inspection Fees(') $ 199,199 $ 100,000 $ 100,000 $ 150,000 $ 50,000 50% Miscellaneous(') $ 32,294 $ 35,000 $ 35,000 $ 35,000 $ - 0% Penalties $ 224,119 $ 230,000 $ 230,000 $ 230,000 $ - 0% Initiations/Transfer Fees(') $ 32,610 $ 30,000 $ 30,000 $ 30,000 $ - 0% Recycling Fees $ 350,492 $ 340,000 $ 340,000 $ 384,282 $ 44,282 13% Use of Rate Stabilization $ 147,289 $ 226,003 $ 226,003 $ 266,772 $ 40,769 18% Rate Stabilization Rebate $ (147,289) $ (226,003) $ (226,003) $ (266,772) $ (40,769) 18% TOTAL REVENUES $ 21,731,130 $ 23,492,690 $ 23,492,690 $ 24,456,870 $ 964,180 4% Use of Reserves $ - $ 233,074 $ 13,257 $ 521,230 $ 288,156 124% TOTAL RESOURCES $ 21,731,130 $ 23,725,764 $ 23,505,947 $ 24,978,100 $ 1,252,336 5% The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 23 Water & Wastewater Expenditures FY2017-2018 Capital GIS 2% 3% Wastewater Treatment 18% Non -Depart. 37% Water Distribution 4% Water Production 32% Finance 2% Public Works 2% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Water & Wastewater Expenditures Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Water Office $ 428,559 $ 455,034 $ 455,034 $ 474,981 $ 19,947 4% Total -Finance $ 428,559 $ 455,034 $ 455,034 $ 474,981 $ 19,947 4% City Engineer $ 277,470 $ 321,339 $ 321,339 $ 364,501 $ 43,162 13% Water Production $ 7,637,317 $ 7,760,394 $ 7,760,394 $ 7,961,337 $ 200,943 3% Water Distribution $ 875,484 $ 1,027,179 $ 1,027,179 $ 1,089,964 $ 62,785 6% Wastewater Treatment $ 3,420,741 $ 4,384,457 $ 4,384,457 $ 4,542,215 $ 157,758 4% Meter Reading $ 61,346 $ 66,323 $ 66,323 $ 68,847 $ 2,524 4% Total -Public Works $ 12,272,358 $ 13,559,692 $ 13,559,692 $ 14,026,864 $ 467,172 3% Recycling $ 26,313 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS/Information Services $ 504,885 $ 614,373 $ 614,373 $ 632,601 $ 18,228 3% Legal Services $ 72,238 $ 85,000 $ 85,000 $ 85,000 $ - 0% Non -Departmental $ 7,987,100 $ 8,681,030 $ 8,681,030 $ 9,177,888 $ 496,858 6% Total -Non Departmental $ 8,590,536 $ 9,421,703 $ 9,421,703 $ 9,936,789 $ 515,086 5% Total Operating Expenses $ 21,291,453 $ 23,436,429 $ 23,436,429 $ 24,438,634 $ 1,002,205 4% Capital Expenses $ 225,836 $ 233,074 $ 13,257 $ 521,230 $ 288,156 124% Total Expenses $ 21,517,289 $ 23,669,503 $ 23,449,686 $ 24,959,864 $ 1,290,361 5% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the expected increases and decreases in costs within the past year. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 24 All Other Enterprise Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating funds presented within the City of Euless' Annual Operating Budget. Proposed FY17 Budget to Enterprise Actual Budget Estimated Budget FY18 Proposed Funds FY 16 FY 17 FY 17 FY 18 $ Diff % Diff. Service Center Fund: Revenues $ 1,285,835 $ 1,309,545 $ 1,311,297 $ 1,284,986 $ (24,559) (2%) Operating Expenses $ 1,060,028 $ 1,307,033 $ 1,307,033 $ 1,284,986 $ (22,047) (2%) Use of Reserves $ - $ 25,500 $ 21,236 $ 42,800 $ 17,300 68% Capital Expenses $ - $ 25,500 $ 25,500 $ 42,800 $ 17,300 68% Drainage Utility System: Revenues $ 725,288 $ 719,280 $ 731,800 $ 810,212 $ 90,932 13% Operating Expenses $ 695,359 $ 696,409 $ 696,409 $ 807,617 $ 111,208 16% Use of Reserves $ 30,070 $ 75,000 $ 39,609 $ 100,000 $ 25,000 33% Capital Expenses $ 60,000 $ 75,000 $ 75,000 $ 100,000 $ 25,000 33% Recreation Classes: Revenues $ 705,993 $ 583,830 $ 625,829 $ 679,430 $ 95,600 16% Operating Expenses $ 627,620 $ 570,841 $ 605,841 $ 650,806 $ 79,965 14% Use of Reserves $ 36,930 $ 75,514 $ 55,526 $ 56,743 $ (18,771) (25%) Capital Expenses $ 115,303 $ 75,514 $ 75,514 $ 56,743 $ (18,771) (25%) Arbor Daze: Revenues $ 52,317 $ 80,000 $ 81,230 $ 80,000 $ 0% Operating Expenses $ 52,312 $ 79,500 $ 79,500 $ 79,500 $ 0% Use of Reserves $ - $ - $ - $ - $ 0% Capital Expenses $ - $ - $ - $ - $ 0% Texas Star Golf Course: Revenues $ 4,314,741 $ 4,476,442 $ 4,476,442 $ 4,540,896 $ 64,454 1% Operating Expenses $ 4,262,373 $ 4,417,580 $ 4,417,580 $ 4,518,975 $ 101,395 2% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ 0% Texas Star Sports Complex: Revenues $ 1,336,263 $ 1,437,300 $ 1,393,400 $ 1,338,600 $ (98,700) (7%) Operating Expenses $ 1,335,134 $ 1,350,037 $ 1,297,711 $ 1,236,204 $ (113,833) (8%) Use of Reserves $ - $ 49,985 $ - $ 85,850 $ 35,865 72% Capital Expenses $ - $ 49,985 $ 49,985 $ 85,850 $ 35,865 72% Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Service Center Fund is used to account for the maintenance of the City's motor vehicles. The Drainage Fund is used to account for the acquisition, operation, and maintenance of the City's municipal drainage utility system. The Recreation Class Fund is used to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis. The Arbor Daze Fund is used to account for expenses related to the annual festival. The Texas Star Golf Course and Texas Star Sports Complex Funds are used to account for the operations and maintenance of these facilities which are supported primarily by user charges. 25 Special Revenue Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. Special Revenue Funds Proposed FY17 Budget to Actual Budget Estimated Budget FY18 Proposed FY16 FY17 FY17 FY18 $Diff %Diff. Hotel/Motel: Revenues $ 697,635 $ 651,666 $ 878,500 $ 924,450 $ 272,784 42% Operating Expenses $ 460,837 $ 637,909 $ 660,202 $ 772,821 $ 134,912 21% Use of Reserves $ - $ 153,476 $ - $ 219,355 $ 65,879 43% Capital Expenses $ 58,256 $ 153,476 $ 98,476 $ 219,355 $ 65,879 43% Juvenile Case: Revenues $ 103,093 $ 113,700 $ 90,800 $ 91,800 $ (21,900) (19%) Operating Expenses $ 80,463 $ 90,681 $ 90,681 $ 90,167 $ (514) (1%) Use of Excess Reserves $ - $ - $ - $ - $ 0% Capital Expenses $ - $ - $ - $ - $ 0% EDC 1/2¢ Sales Tax: Revenues $ 5,105,775 $ 5,311,100 $ 5,429,092 $ 5,546,154 $ 235,054 4% Operating Expenses $ 3,600,807 $ 4,227,246 $ 4,121,195 $ 4,246,179 $ 18,933 0% Use of Reserves $ - $ 3,071,565 $ 1,004,439 $ 2,367,910 $ (703,655) (23%) Capital Expenses $ 934,289 $ 3,071,565 $ 2,312,336 $ 2,367,910 $ (703,655) (23%) CCPD '/¢ Sales Tax: Revenues $ 2,516,872 $ 2,601,325 $ 2,677,864 $ 2,738,659 $ 137,334 5% Operating Expenses $ 2,001,962 $ 2,596,932 $ 2,596,932 $ 2,719,514 $ 122,582 5% Use of Reserves $ - $ 275,747 $ 194,815 $ 188,282 $ (87,465) (32%) Capital Expenses $ 198,097 $ 275,747 $ 275,747 $ 188,282 $ (87,465) (32%) Police Seized Assets Fund: Revenues $ 5,443 $ 1,000 $ 1,200 $ 1,250 $ 250 25% Operating Expenses $ 232,791 $ 156,108 $ 156,108 $ 61,956 $ (94,152) (60%) Use of Reserves $ 252,866 $ 155,108 $ 154,908 $ 60,706 $ (94,402) (61%) Capital Expenses $ 25,518 $ - $ - $ - $ 0% Police Drug Fund: Revenues $ 19,604 $ 700 $ 11,394 $ 1,400 $ 700 100% Operating Expenses $ 2,758 $ 700 $ 700 $ 500 $ (200) (29%) Use of Reserves $ - $ 200,000 $ - $ 200,000 $ 0% Capital Expenses $ - $ 200,000 $ - $ 200,000 $ 0% Grant Fund: Revenues $ 338,130 $ 212,747 $ 190,214 $ 235,537 $ 22,790 11% Operating Expenses $ 328,991 $ 212,747 $ 190,214 $ 235,537 $ 22,790 11% Use of Reserves $ 5,208 $ - $ - $ - $ 0% Capital Expenses $ - $ - $ - $ - $ 0% Car Rental Tax: Revenues $ 14,891,205 $ 14,227,470 $ 13,552,739 $ 13,625,352 $ (602,118) (4%) Operating Expenses $ 12,405,805 $ 11,672,591 $ 11,124,722 $ 10,941,129 $ (731,462) (6%) Use of Reserves $ 2,187,434 $ 2,933,307 $ 73,951 $ 2,026,439 $ (906,868) (31%) Capital Expenses $ 4,672,835 $ 2,933,307 $ 2,501,968 $ 2,026,439 $ (906,868) (31%) Glade Parks TIRZ: Revenues $ 614,715 $ 1,069,754 $ 973,724 $ 1,362,650 $ 292,896 27% Operating Expenses $ 519,624 $ 943,589 $ 943,589 $ 965,350 $ 21,761 2% Use of Reserves $ - $ - $ - $ - $ 0% Capital Expenses $ - $ - $ - $ - $ 0% 26 Proposed FY17 Budget to Special Revenue Actual Budget Estimated Budget FY18 Proposed Funds FY16 FY17 FY17 FY18 $Diff %Diff. Cable PEG Fund: Revenues $ 147,755 $ 120,000 $ 129,400 $ 130,400 $ 10,400 9% Operating Expenses $ 50 $ 120,000 $ 120,000 $ 120,000 $ - 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ 29,139 $ - $ - $ - $ - 0% Midtown PID: Revenues $ 350,920 $ 642,288 $ 642,288 $ 988,302 $ 346,014 54% Operating Expenses $ 315,920 $ 642,288 $ 642,288 $ 988,302 $ 346,014 54% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ 0% Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated to the promotion of tourism and the convention and hotel industry. The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and operating costs required to process juvenile cases. The Euless Development Corporation (EDC) 1/4 Sales Tax Fund is used to account for the 1/¢ sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. The Crime Control and Prevention District (CCPD) 1/4¢ Sales Tax Fund is used to account for 1/4¢ sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police expenditures. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Grant Fund is used to account for grant funds and other restricted revenues received by the City. Expenses must be spent in accordance with the grant provisions. The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction and capital expenditures. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. The Glade Parks Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. The district will only assess property owners for the portion of the debt payment not covered with resources from the Glade Parks TIRZ. The Glade Parks Tax Increment Reinvestment Zone (TIRZ) Fund is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of the related infrastructure cost. The Cable Public Educational and Governmental (PEG) Fund is used to account for a 1% fee collected from cable channel providers for expansion of the City's public, educational, and governmental channel. The Midtown Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. 27 Internal Service Operating Funds This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. Internal Service Funds Actual Budget FY 16 FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Equipment Replacement: Revenue Operating Expenses Use of Excess Reserves Insurance: Revenue Operating Expenses Use of Reserves Capital Expenses Risk/WC Management: Revenue Operating Expenses Use of Reserves Capital Expenses $ 1,589,577 $ $ 1,321,948 $ $ - $ $ 6,222,324 $ $ 6,777,403 $ $ 555,079 $ $ - $ $ 938,625 $ $ 320,272 $ $ - $ $ 4,200 $ 1,985,225 $ 3,313,500 $ 2,399,920 $ 414,695 21% 2,958,809 $ 2,958,809 $ 1,935,783 $ (1,023,026) (35%) 973,584 $ - $ - $ (973,584) 7,509,937 $ 7,509,937 $ 8,219,059 $ 709,122 7,413,007 $ 7,413,007 $ 8,151,422 $ 738,415 100,000 $ - $ 100,000 $ 100,000 $ - $ 100,000 $ 953,743 $ 923,293 $ 175,000 $ 175,000 $ 959,598 $ 1,019,938 $ 923,293 $ 998,892 $ - $ 311,500 $ - $ 311,500 $ 66,195 75,599 136,500 136,500 9% 10% 0% 0% 7% 8% 78% 78% Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. The Risk Management/Workers' Compensation Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 28 Debt Service Operating Funds This chart presents revenues and operating expenses, and use of reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Proposed FY17 Budget to Debt Service Actual Budget Estimated Budget FY18 Proposed Funds FY16 FY17 FY17 FY18 $Diff %Diff. General Obligation Debt Revenues $ 5,923,018 $ 4,812,368 $ 5,052,733 $ 5,907,923 $ 1,095,555 23% Operating Expenses $ 4,430,873 $ 4,684,798 $ 6,026,465 $ 5,649,042 $ 964,244 21% Use of Reserves $ - $ - $ 973,732 $ - $ 0% Star Center Debt Revenues $ 708,840 $ 711,956 $ 712,656 $ 706,300 $ (5,656) (1%) Operating Expenses $ 708,805 $ 711,956 $ 711,956 $ 706,300 $ (5,656) (1%) Use of Reserves $ - $ - $ - $ - $ 0% EDC Debt Service Revenues $ 169,376 $ 47,016 $ 47,016 $ 36,372 $ (10,644) (23%) Operating Expenses $ 169,376 $ 47,016 $ 47,016 $ 36,372 $ (10,644) (23%) Use of Reserves $ - $ - $ - $ - $ 0% Water & Wastewater Debt Revenues $ 818,209 $ 944,200 $ 944,200 $ 1,195,689 $ 251,489 27% Operating Expenses $ 818,647 $ 944,200 $ 944,200 $ 1,195,689 $ 251,489 27% Use of Reserves $ 438 $ - $ - $ - $ 0% Texas Star Sports Complex Debt Revenues $ 155,191 $ - $ - $ - $ 0% Operating Expenses $ 162,400 $ - $ - $ - $ 0% Use of Reserves $ 7,209 $ - $ - $ - $ 0% Texas Star Golf Course Debt Revenues $ 613,918 $ 590,076 $ 590,076 $ 595,826 $ 5,750 1% Operating Expenses $ 611,400 $ 590,076 $ 590,076 $ 595,826 $ 5,750 1% Use of Reserves $ - $ - $ - $ - $ 0% Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The General Obligation Debt Service Fund is used to account for the collection of a continuing ad valorem tax levied by the City. Expenses are dedicated to the payment of principal and interest on General Obligation Bonds, General Obligation Refunding Bonds, and Certificates of Obligation. The Star Center Debt Fund is used to account for monthly lease payments on the Dr. Pepper Stars Center. Expenses are dedicated to annual debt service requirements. The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a 1/2¢ sales and use tax levied within the City. Expenses are dedicated to the sole benefit of the Euless Development Corporation obligations. The Water & Wastewater Debt Service Fund is used to account for a pledge of the surplus net revenues of the City's Waterworks and Sewer System. Expenses are dedicated to payment of annual debt service requirements. The 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. 29 Full -Time Personnel Counts FY 15/16 FY 16/17 FY 16/17 FY 17/18 ACTUAL BUDGETED ESTIMATED BUDGETED CITY MANAGERS OFFICE CITY SECRETARY INFORMATION SERVICES FACILITY MAINTENANCE LIBRARY Total City Administration FINANCE/BUDGET COURTS ACCOUNTING PERSONNEL PURCHASING Total Finance/HR Department PD CODE PD ADMINISTRATION PD PATROL PD INVESTIGATION PD SERVICE PD DETENTION Total Police Department FIRE MARSHALL FD ADMINISTRATION FD PARAMEDIC Total Fire Department PLANNING INSPECTIONS SERVICES Total Planning & Development RECREATION PARKS SENIOR CENTER RECREATION ADMINISTRATION Total Community Services STREET MAINTENANCE ANIMAL CONTROL CITY ENGINEER Total Public Works GF NON -DEPARTMENTAL Total Non -departmental TOTAL GENERAL FUND 3.50 3.50 1.00 3.00 9.00 20.00 2.00 7.75 3.50 3.50 1.00 17.75 15.00 6.00 42.00 13.00 22.00 18.00 116.00 4.00 4.00 64.00 72.00 2.50 4.00 6.50 6.50 11.00 2.00 1.00 20.50 9.50 3.00 0.50 13.00 0.50 0.50 266.25 3.50 3.50 1.00 3 3.50 9.00 20.50 2.00 7.75 3.50 3.50 1.00 17.75 15.00 6.00 1 44.00 13.00 1 21.00 1 17.00 116.00 4.00 4.00 2 67.00 75.00 3 3.00 4.00 7.00 6.50 11.00 2.00 1.00 20.50 2 10.50 3.00 0.50 14.00 0.50 0.50 271.25 3.50 3.50 1.00 3.50 9.00 20.50 2.00 7.75 3.50 3.50 1.00 17.75 15.00 6.00 44.00 13.00 21.00 17.00 116.00 4.00 4.00 67.00 75.00 3.00 4.00 7.00 6.50 11.00 2.00 1.00 20.50 10.50 3.00 0.50 14.00 0.50 0.50 271.25 3.50 3.50 1.00 1 4.00 9.00 21.00 2.00 7.75 4 4.00 3.50 1.00 18.25 15.00 6.00 1 45.00 13.00 4 22.00 17.00 118.00 4.00 4.00 67.00 75.00 1 2.50 4.00 6.50 6.50 11.00 2.00 1.00 20.50 10.50 3.00 5 1.00 14.50 0.50 0.50 274.25 EDC - PARKS EDC - LIBRARY EDC - ECO. DEV. TOTAL EDC FUND 12.25 2 13.25 10.00 10.00 1.00 1.00 23.25 24.25 13.25 10.00 1.00 24.25 13.25 10.00 1.00 24.25 WATER OFFICE Total Finance W&S ENGINEERING WATER PRODUCTION WATER DISTRIBUTION SEWAGE & TREATMENT METER READING Total Public Works INFORMATION SERVICES W&S NON -DEPT. Total Non -departmental TOTAL W&S FUND 5.00 5.00 2.50 5.75 7.25 7.00 1.00 23.50 4.00 10.00 14.00 42.50 5.00 5.00 2.50 5.75 7.25 7.00 1.00 23.50 4.00 10.00 14.00 42.50 5.00 5.00 5.00 5.00 2.50 5 3.00 5.75 5.75 7.25 7.25 7.00 7.00 1.00 1.00 23.50 24.00 4.00 4.00 10.00 4 10.50 14.00 14.50 42.50 43.50 GOLF NON DEPARTMENTAL GOLF COURSE MAINT. GOLF PRO SHOP GOLF FOOD AND BEVERAGE GOLF CONFERENCE CENTRE TOTAL GOLF COURSE FUND 0.75 4.00 2.50 3.00 1.50 11.75 0.75 4.00 2.50 3.00 1.50 11.75 0.75 4.00 2.50 3.00 1.50 11.75 0.75 4.00 2.50 3.00 1.50 11.75 JUVENILE CASE FUND CRIME CONTROL FUND PUBLIC SAFETY SPECIAL FUND SERVICE CENTER FUND DRAINAGE UTILITY FUND TEXAS STAR SPORTS COMPLEX HEALTH INSURANCE FUND WC/RISK MANAGEMENT FUND TOTAL OTHER FUNDS 1.25 1.25 18.00 1 19.00 2.00 1 1.00 5.00 5.00 7.00 7.00 1.50 1.50 1.00 1.00 0.50 0.50 36.25 36.25 1.25 1.25 19.00 19.00 1.00 1 0.00 5.00 5.00 7.00 4 8.00 1.50 1.50 1.00 1.00 0.50 0.50 36.25 36.25 TOTAL ALL FUNDS 380.00 386.00 386.00 390.00 1) Shifted position based on funding and job function. 2) Added 3 firefighters, 1 Public Works Field Tech, 1 Athletic Coordinator. 3) Converted 2 part time positions into 1 full time position. 4) Added 1 Accountant, 1 Dispatcher and 1 Field Technician. 5) Converted a part time position into a full time position. 30 Outstanding Bond Indebtedness Description Date Issued Principal Amount Outstanding Amount of Original Issuance Paying Agent Remaining Interest Rate Maturity General Obligation Refunding Bonds, Series 2011 1/15/2011 $ 3,220,000 $ 6,575,000 U.S. Bank 3.5%to4% 8/15/2021 General Obligation Refunding Bonds, Series 20125 12/1/2011 $ 3,400,000 $ 5,955,000 U.S. Bank 3%to4% 2/15/2024 General Obligation Refunding Bonds, Series 2014 10/15/2014 $ 3,130,000 $ 5,685,000 U.S. Bank 3% 2/15/2020 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, Series 20111 1/15/2011 $ 2,375,000 $ 3,035,000 U.S. Bank 3% to 4.25% 8/15/2030 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, Series 20141 10/15/2014 $ 5,495,000 $ 5,715,000 U.S. Bank 3% to 5% 8/15/2034 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, Series 20151 10/27/2015 $ 3,030,000 $ 3,030,000 U.S. Bank 3% to 5% 2/15/2035 Tax & Waterworks & Sewer System (Limited Pledge) Revenue Certificates of Obligation, Series 20161 1/12/2016 $ 16,450,000 $ 16,450,000 U.S. Bank 2% to 4% 2/15/2041 Taxable General Obligation Refunding Bonds, Series 20102 8/15/2010 $ 4,740,000 $ 8,110,000 U.S. Bank 3.4% to 4.4% 8/1/2025 General Obligation Refunding Bonds, Series 2012A36 11/1/2012 $ 5,240,000 $ 8,805,000 U.S. Bank 2% to 3% 2/15/2027 Waterworks & Sewer System Revenue Refunding Bonds, Series 20124 3/29/2012 $ 1,690,000 $ 3,340,000 Bank of Texas 2.03% 7/15/2024 Waterworks & Sewer System Revenue Bonds, Series 20134 6/25/2013 $ 1,345,000 $ 1,585,000 U.S. Bank 3% to 5% 7/15/2033 Waterworks & Sewer System Revenue Bonds, Series 2015A4 8/5/2015 $ 4,245,000 $ 4,685,000 Texas Water Development Board 0% to 1.98% 7/15/2035 Waterworks & Sewer System Revenue Bonds, Series 201564 8/5/2015 $ 2,260,000 $ 2,380,000 Texas Water Development Board 0% to 1.68% 7/15/2035 Euless Development Corporation, Sales Tax Revenue Refunding Bonds, Series 2012 1/12/2012 $ 75,000 $ 3,785,000 Bank of Texas 1.43% 9/15/2019 Tax Anticipation Notes, Series 2016 8/30/2016 $ 860,000 $ 1,280,000 Frost Bank 1.16% 8/15/2019 Cisco Capital Lease 10/31/2016 $ 160,545 $ 275,000 De Lage Landen Public Finance, LLC 8.024% IRS Purposes 12/15/2019 Proposed Bond Indebtedness Description Proposed Issuance Amount Proposed Sale Type Anticipated Payment Source Proposed Issuance Date Proposed Term Tax Anticipation Notes, Series 2017 - Equipment Replacement Package $ 625,000 Competitive Sale Property Tax September 2017 2 Year Waterworks & Sewer System Revenue Bonds* $ 3,211,977 Texas Water Development Board Water & Sewer System Revenues October 2017 20 Year Certificates of Obligation - FY2018 Street Improvements $ 6,030,620 Competitive Sale Property Tax February 2018 20 Year Certificates of Obligation - Glade Parks Phase 4 $ 3,268,910 Competitive Sale Glade Parks TIRZ / PID #2 Revenues February 2018 20 Year Euless Development Corporation, Sales Tax Revenue Bonds $ 4,500,000 Competitive Sale 1/2 C Sales Tax September 2018 20 Year 1 Bonds paid by Tax Increment Financing District & Public Improvement Dist ict. 2 Bonds paid by rental income from Dallas Stars Center. 3 Remaining Bonds paid by Texas Star Golf Course. ° Bonds paid by Water & Wastewater user charges. 5 Date corrected from FY2017 Budget Document. 6 Amount of Original Issuance corrected from FY2017 Budget Document. * Depending on funding availability from Texas Water Development Board for reclaimed water system expansion. 31 CO N Ref #* Dept Division 1 Admin Svcs 3 Finance 4 CMO 5 CMO 7 CMO 8 CMO 9 & 10 Admin Svcs 12 Admin Svcs 15 Admin Svcs 16 PW 27 Fire 29 Fire 31 PACS 33 PACS 35 PACS 39 PACS 47 Fleet & Fac 48 Fleet & Fac 50 Fleet & Fac 51 Fleet & Fac 54 Fleet & Fac Non -Dept Non -Dept Non -Dept 38 PACS 46 Fleet & Fac 52 Fleet & Fac 53 Fleet & Fac 65 PD 3 Finance 20 PW 40 PACS 41 PACS 68 PD 56 Planning 28 Fire 69 PD Library Accounting Communications Communications CSO CMO Information Svcs Information Svcs Information Svcs Street Maintenance Fire Marshal Fire Marshal Aquatics Parks Senior Center Senior Center Fac Maintenance Fac Maintenance Fac Maintenance Fac Maintenance Fac Maintenance Non -Dept Non -Dept Non -Dept Senior Center Fac Maintenance Fac Maintenance Fac Maintenance Patrol Accounting Engineering Parks Parks Service Development EMS/Suppression Code Compliance Fund General General General General General General General General General General General General General General General General General General General General General General General General General General General General General General General General General General General General General Capital & Supplemental Requests 2018 by Fund Program Description Program Type Program Cost Dept Totals Ranking Funded Moving Expense Capital $ 75,000 $ Accountant I Computer Capital $ 2,500 $ Multi -Media Interns Capital $ 10,500 $ Website Redesign & Content Management System Capital $ 30,000 $ Capital $ Electronic Conversion of Paper Records/Document Storage 76,500 $ City Match for HOME/CPR Programs Capital $ 55,000 $ Hardware/Software Replacement Capital $ 327,000 $ Court Technology Capital $ 58,200 $ Cognos Software for HTE Capital $ 34,340 $ Street Condition Assessment Capital $ 75,000 $ Fire Station Furniture Replacement - Phase II Capital $ 9,700 $ Fire Inspector Capital $ 20,800 $ Exhaust Fans - Indoor Pool Capital $ 7,500 $ Trail Maintenance Capital $ 75,000 $ Recumbent Bike Replacement Capital $ 6,500 $ Table Replacement - Senior Center Capital $ 3,197 $ Carpet Replacement - Building D Capital $ 65,500 $ Lighting Replacement - Police and Courts Building Capital $ 39,150 $ Roof Replacement - Fire Station #2 Capital $ 128,000 $ Jail Upgrades Capital Capital $ $ 7525,,000000 $ $ HVAC Package Unit Replacements Transfer to FY2018 Street Improvements Capital $ 425,000 $ Transfer to Misc Street Repairs Capital $ 150,000 $ Transfer to Insurance Capital $ 250,000 $ Television Replacement - Senior CenterCapital $ 7,000 $ Vertical Access Lift Capital $ 6,500 $ Staff Locker Rooms Capital $ 85,000 $ MagnaGrip System Additions Capital $ 18,250 $ Less-Iethal Shotguns Capital $ 11,000 $ 75,000 77,500 88,000 118,000 194,500 249,500 576,500 634,700 669,040 744,040 753,740 774,540 782,040 857,040 863,540 866,737 932,237 971,387 1,099,387 1,174,387 1,199,387 1,624,387 1,774,387 2,024,387 2,031,387 2,037,887 2,122,887 2,141,137 2,152,137 1 1 1 2 4 5 1 4 7 1 6 2 2 4 6 10 2 3 5 6 9 9 1 7 8 9 Accountant 1-''4 cost Supplemental $ 45,017 $ 45,017 1 Upgrade Part-time Clerk to Full-time Office Technician Supplemental $ 9,917 $ 54,934 1 Weed Control and Fertilization Program Supplemental $ 25,515 $ 80,449 1 Pond Maintenance Supplemental $ 8,325 $ 88,774 2 Dispatcher Supplemental $ 80,832 $ 169,606 1 Part-time Secretary Supplemental $ 20,595 $ 190,201 1 Part-time Secretary is a current position shared with Facilites. Position will be shifted to full-time under Facilities. Funds requested will allow continuation of part-time secretary for Planning & Development. Firefighter/Paramedics Supplemental $ 302,976 $ 493,177 1 Code Officer and Vehicle Supplemental $ 111,434 $ 604,611 2 *Page numbers found in "Capital & Supplemental Requests" book for fiscal year 2017-2018 presented to Council June 12, 2017. V 7 v 7 7 - VI 7 7 7 7 7 7 7 7 7 ✓_ 7 7 T 7 T7 Y H Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes 7 7 7 7 T No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No Yes No Yes No W Ref #* Dept Division 57 PD 58 PD 59 PD 60 PD 61 PD 62 PD 63 PD 64 PD 66 PD 67 PD 17 PW 18 PW 19 PW 22 Fire 23 Fire 24 Fire 25 Fire 26 Fire 42 Fleet & Fac 44 Fleet & Fac 43 Fleet & Fac 45 Fleet & Fac 11 Admin Svcs Non -Dept Non -Dept Non -Dept 2 Finance 3 Finance 20 PW 30 PACS 34 PACS 37 PACS 13 Admin Svcs 49 Fleet & Fac 55 Fleet & Fac Administration Administration CID Patrol Patrol Detention Administration CI D Administration Patrol Street Maintenance Street Maintenance Street Maintenance EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression Fire Marshal Fleet Svcs Fleet Svcs Fleet Svcs Fleet Svcs Information Svcs Non -Dept Non -Dept Non -Dept Utility Billing Accounting Engineering Recreation Recreation Recreation Information Svcs Fac Maintenance Fac Maintenance Fund CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD Equip. Repl. Equip. Repl. Equip. Repl. Equip. Repl. Equip. Repl. Equip. Repl. Equip. Repl. Equip. Repl. Svc Center Svc Center Svc Center Svc Center w/ww W/WW W/WW W/WW W/WW W/WW W/WW Rec Class Rec Class Rec Class Risk Risk Risk Capital & Supplemental Requests 2018 by Fund Program Description Program Type Program Cost Dept Totals Ranking Funded NETCO Radio Equipment Relocation Air Conditioning System - Computer Room Blood Bank Refrigerator Rifle Replacement Assorted Police Equipment Oven Replacement Covered Parking -Trailers Evidence Locker Replacement Laserfiche Repository and Licenses Training Simulator and Training Room Traffic Signal Equipment Gridsmart Detection System Street Maintenance Equipment Ambulance Stretcher Loading System Automatic External Defibrillator Replacement Portable Radio Replacement Rescue Tool Replacement KNOX KeySecure Unit Replacement Service Center Interior Remodel Automated Fuel System Upgrade Tire Equipment Replacement Fence Replacement and Gate Repairs Hardware/Software Replacement Transfer to Miscellaneous Water Rehab Transfer to Miscellaneous Wastewater Rehab Transfer to Well Repairs Interactive Voice Response System Accountant I - % cost Upgrade Part-time Clerk to Full-time Office Technician Playbook Printing and Mailing Fitness Equipment Replacement Television Replacement - Recreation Center Security Initiative Generator Replacement - Fire Station #2 Standby Generator - Public Works *Page numbers found in "Capital & Supplemental Requests" book for fiscal year 2017-2018 presented to Council June 12, 2017. Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital 28,500 15,000 10,495 28,000 13,787 7,500 15,000 20,000 10,000 40,000 154,000 120,000 11,310 77,000 45,000 146,723 31,000 13,000 25,000 17,800 15,250 29,500 76,413 100,000 50,000 75,000 45,000 Supplemental $ 45,016 Supplemental $ 31,083 Capital Capital Capital Capital Capital Capital 37,000 18,343 1,400 10,000 55,000 71,500 28,500 43,500 53,995 81,995 95,782 103,282 118,282 138,282 148,282 188,282 154,000 274,000 285,310 362,310 407,310 554,033 585,033 598,033 25,000 42,800 58,050 87,550 1 2 3 4 5 6 7 8 10 11 2 3 4 1 2 3 4 5 1 3 2 4 76,413 1 176,413 226,413 301,413 346,413 1 $ 45,016 1 $ 76,099 1 37,000 55,343 56,743 10,000 65,000 136,500 1 5 8 5 4 10 '11•1,1,1',INII 7 T7 VT VT VT Y 7- ►7 YT TV V YT TV V ✓T VT V Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes T- V r H No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No No W Capital & Supplemental Requests 2018 by Fund Program Program Dept Ref #* Dept Division Fund Program Description Type Cost Totals Ranking Funded 14 Admin Svcs Information Svcs EDC Hardware/Software Replacement - Library/Parks Capital $ 47,760 $ 47,760 6 Non -Dept Parks EDC Transfer to Misc Park Improvements Capital $ 50,000 $ 97,760 Non -Dept Library EDC Transfer to Library Remodel Design Capital $ 127,370 $ 225,130 Non -Dept Library EDC Transfer to Library Remodel Capital $ 900,000 $ 1,125,130 Non -Dept Non -Dept EDC Transfer to EDC Debt Reserve Capital $ 377,500 $ 1,502,630 32 PACS PATS Athletic Complex Outfield Fence Replacement Capital $ 60,850 $ 60,850 3 36 PACS PATS Athletic Complex Refrigerator Replacement Capital $ 25,000 $ 85,850 7 Non -Dept Non -Dept Car Rental Transfer to CIP Capital $ 1,595,100 $ 1,595,100 Non -Dept Non -Dept Car Rental CIP Transfer to Redevelopment Fund Capital $ 2,000,000 $ 2,000,000 6 CMO Community Service Hotel/Motel Replace Christmas Tree at City Hall Complex Capital $ 44,355 $ 44,355 3 Non -Dept Non -Dept Hotel/Motel Transfer to Texas Star CIP/AV Improvement Reimb Capital $ 120,000 $ 164,355 Non -Dept Non -Dept WT Impact Transfer to Water Tank Debt Service Capital $ 252,188 $ 252,188 Non -Dept Non -Dept WT Impact Transfer to Reclaimed WL Ext Debt Service Capital $ 121,694 $ 373,882 Non -Dept Non -Dept Drainage Transfer to Misc Drainage Improvements Capital $ 100,000 $ 100,000 21 PW Drainage Drainage Public Works Field Tech I Supplemental $ 66,455 $ 66,455 2 Non -Dept Non -Dept TSGC Reserve Transfer to TSGC Misc Improvements Capital $ 100,000 $ 100,000 "Page numbers found in "Capital & Supplemental Requests" book for fiscal year 2017-2018 presented to Council lune 12, 2017. rT Yes Yes Yes Yes Yes Yes IL�7l� Yes vI ✓ I ✓ I ✓ I ✓ I No No No No No No No Yes 1 1 No Yes 1 1 No Yes Yes Yes Yes H No No No No Yes 1 1 No Yes 1 1 No Yes 1 1 No Supplementary Data 35 Introduction 36 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 614 acres of undeveloped land remaining outside the airport. She Cey of Euless HISTORY Euless was first settled in 1867 and named after the Elisha Adams Euless family. The family settled here with many of their Tennessee neighbors. Mr. Euless served two terms as Tarrant County sheriff in the 1890's. The City of Euless was incorporated on February 24, 1953 with a total population of less than 4,200. The community experienced a growth surge in the 1970's with the completion of D/FW Airport in 1974. The 1980 census reported the population of Euless as 24,002. The 2010 Census Population Count was 51,277. Current population figures for Euless total 54,870. FORM OF GOVERNMENT Euless now operates under a Home Rule Charter adopted on July 21, 1962, which provides for a council-manager form of government. The Mayor and six Council members are elected at -large. The Council is responsible for all matters of policy and is also the authority for levying taxes, securing revenues, authorizing expenditures of City funds, and incurring City debt. The City Manager is directly responsible to the City Council, and the management of the City's departments. An organizational chart is included in the Introduction Section of the budget. In addition, several 37 boards and commissions were created to assist the City Council in deciding matters of policy and procedures and meet on various issues throughout the year. DEMOGRAPHICS Euless' close proximity to D/FW Airport has made the City a major commercial -industrial center for the Northeast Tarrant County area. In recent years, new retail development has added a number of quality shopping centers which provide residents with a variety of goods and services to choose from. This diversified business community provides substantial property tax revenues and sales tax revenues to the City. The City collects 2% of sales and use receipts from businesses within the City. Of 15,407 non -mineral lease property accounts in the City, 12,978 are residential accounts. The top ten taxpayers listed in the following table are found in the remaining 2,429 commercial and industrial accounts. Over the past year, taxable property values increased over $447 million dollars from $3,553,921,930 to $4,001,295,340, a 12.6% increase due to an increase in both residential and commercial property values. Ten Largest Property Taxpayers Name of Taxpayer Star Monticello LLC/Star Kensington LLC EAN Holdings LLC Westdale Hills 2013 LP CH Realty VI/MF Colleyville 2801 LP WOP Mandolin LLC Stoneleigh at Bear Creek Apt. CMF 15 Portfolio LLC Avenue 900 Holdings LLC LSREF3 Bravo (Dallas) LLC Avis Rent a Car System LLC/Budget Car Rental Nature of Property Apartments Car Rental Apartments Apartments Apartments Apartments Apartments Apartments Apartments Car Rental 2017-18 Taxable Assessed Valuation $95,840,000 $81,218,610 $77,281,893 $76,600,000 $76,035,193 $62,675,000 $58,401,630 $53,900,000 $53,760,000 $50,884,895 $686,597,221 % of Total Taxable Assessed Valuation 2.70% 2.29% 2.17% 2.16% 2.14% 1.76% 1.64% 1.52% 1.51% 1.43% 17.16% Population with a median age of 34.9 years (U.S. Census Bureau American Fact Finder 2015) has increased from 54,013 to 54,870 in ten years. The City's median household income is $54,974, which compares favorably to $53,207 for the State of Texas (U.S. Census Bureau American Fact Finder 2015). The educational level is 90.3% high school graduate or higher (U.S. Census Bureau American Fact Finder 2015). 38 55,000 - 54,,000 - 53,000 - 52,000 51,000 50,000 POPULATION 54,200 54,050 54,870 54,250 54,013 53,780 51,277 51,340 51,500 51,750 qe a "2010 and 2015 Papulation Estimates based an census data. Population for non -census years calculated by North Central Texas Council of Governments EDUCATION OF THOSE 25 YEARS do OVER High School Graduate 22% Associate's Degree 8% No High School Diploma 10% American Fact Finder: U.S, Census Bureau 2015 COMMUNITY INFORMATION Being centrally located, the Hurst -Euless -Bedford area (also known as the Mid -Cities) can tap into the abundant cultural, sports, and recreational amenities that Dallas and Fort Worth offer. Citizens of Euless can access some of the Nation's finest museums, zoos, symphonies, ballets, and operas. In addition, amusement facilities such as Six Flags over Texas, Six Flags Hurricane Harbor Water Park, and Fort Worth's historic stockyards are all within a short driving distance. For the avid sports enthusiast, both amateur and professional sporting activities are available year- round. Professional sports teams, including the Dallas Cowboys, Texas Rangers, Dallas Mavericks, Dallas Stars, and FC Dallas plays all of their home games within a 20-30 minute drive from Euless. In the spring and summer months, citizens can catch a minor league baseball game featuring the Fort Worth Cats, the Frisco Rough Riders, or the Grand Prairie Air Hogs. Or, if hockey is preferred, one can take in an exciting minor league hockey game featuring the Fort Worth Brahmas. For the racing fans, the fastest and loudest sporting facility in the D/FW metroplex is Texas Motor Speedway where top names in both NASCAR and Indy Car racing compete. Collegiate sports are also available through a local university network, which includes Southern Methodist University, Texas Christian University, the University of North Texas, the University of Texas at Arlington, and Texas Wesleyan University. The City is serviced by several medical facilities which are recognized among the best in the D/FW metroplex. Texas Health Resources Harris Methodist H -E -B Hospital (Harris H -E -B) is fully equipped with state-of-the-art technology to meet today's medical needs. The hospital offers patients a full range of health services in completely modern facilities and has access to CareFlite airborne ambulance to provide quick transport in the most immediate emergencies. In addition to acute care services, Harris H -E -B offers comprehensive programs for the treatment of alcoholism, chemical dependencies, and psychiatric care. The Edwards Cancer Center, located on the hospital campus, offers radiation therapy and a full range of comprehensive cancer care. The City is tied directly into the Tarrant County 9-1-1 emergency response system and provides advanced life support ambulance service through the Euless Fire Department. Educational facilities within the City are provided by the Hurst -Euless -Bedford (HEB) and Grapevine-Colleyville Independent School Districts (ISD). The HEB ISD consists of twenty elementary schools, five junior high schools, two high schools, and three non-traditional campuses with total enrollment topping 23,090 students. Of these facilities, six elementary schools, two junior 39 highs, one high school, and one non-traditional campus are located in the City of Euless. The Grapevine-Colleyville ISD has one elementary school located in northern Euless. HEB ISD's mission statement "is to continue its proud tradition of excellence as a diverse, high - performing organization committed to ensuring each student is empowered today to excel tomorrow." 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. The College is one of the 20 largest higher education institutions in the United States. Numerous two-year degree plans are available and a majority of the courses offered may be transferred to four-year universities. Financial assistance is available to everyone, and counselors are available to answer any questions a student may have. The college is fully accredited by the Southern Association of Colleges and Schools Commission on Colleges to award an associate's degree. The City of Euless provides many facilities and services to its Citizens including seventeen parks totaling 345 acres, 4.35 miles of paved trails, 2.75 miles of unpaved trails, four tennis courts, an aquatics park with numerous outdoor and indoor features, one outdoor swimming pool, four sand volleyball courts, 15 playgrounds, a splash pad, two fishing piers, six pavilions, four gazebos, three amphitheaters, a Conference Centre, Golf Course, youth and adult sports complex, and an ice hockey facility. Indoor recreational facilities include a 35,000 square foot recreation center with a 5,000 square foot fitness center, a 35,000 square foot senior center, over 12,000 square feet of rental facilities, an almost 2,000 square foot museum, and a 1,500 square foot log house. The City has three fire stations serviced by 73 certified firefighters and one police station serviced by 91 certified officers. The City also maintains a full service library with over 86,000 materials. Current bond ratings for the City's General Obligation Bonds are "AA" from Standard & Poor's and "Aa2" from Moody's. The City's website (www.eulesstx.gov) allows citizens to access vital information and services 24 hours a day, 7 days a week. Interactive functions include the City's mapping system, subscription to emergency mobile e-mail and text alerts, and subscription to MyEuless which includes construction updates, community news, employment opportunities, library events, Texas Star events, and recreation classes offered. Utility customers now also have the ability to view their water usage on an hourly consumption basis and even get contacted when consumption reaches a predetermined amount. There are many other features that appeal to visitors, businesses, and residents including online forms and payment options, financial information, and events calendar. 40 1VissCn of Tire City of Euless To provide our citizens the most efficient services possible that protect and enhance the quality of life, through planning and visionary leadership. Administration FISCAL YEAR 2017-18 GOALS MATRIX d V d pr 6 OC wV O 2F yC o < o 0 wwp0ma,<Qy $ • p h 0 0 1> .w :* Qp 0 Pa a * .y� t . .p , v ,0 .pQ•`N0 1C1 6 0 S*0�v l py��T 4 .o 0 4 J<y`0• 0 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 MIA Economic Development IP Note: Department goals that align with City goals are highlighted in blue in the matrix above. 1 42 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 Quality 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. ➢ Cultivate future leaders. ➢ Maintain a work force of highly qualified, friendly, and professional employees. ➢ Provide competitive salary and benefit packages to retain a motivated work force. 43 ❖ Provide for a diversified business climate. ➢ Enhance communication between the City 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. ➢ Maintain 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 using a pay as you go system when possible. ➢ Enhance pedestrian -oriented means of travel throughout Euless to enhance public safety. ❖ Attract visitors to the City. ➢ Provide special events throughout the City. ➢ Promote the Texas Star Conference Centre, Golf Course and Athletic Complex. ➢ Promote the use of public art at city buildings and parks. ❖ Provide quality leisure activities and events for the community. ❖ 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. ➢ Promote community partnerships with neighboring cities, HEB ISD, non-profit agencies, and DFW Airport. Accomplishments THE CITY OF EULESS has achieved many accomplishments that illustrate the quality of life for our City, as well as the level of teamwork. Among the accomplishments are: THE CITY COUNCIL held the ad valorem tax rate at $0.4625. They held various meetings including town hall meetings, budget meetings, neighborhood meetings, and Tongan Community Committee meetings to provide open dialogue between residents, elected officials, and staff. Open houses at the Police Department and Fire Department were also hosted. THE CITY MANAGER'S OFFICE provided support to the departments to allow them to accomplish their goals and objectives in support of the overall vision established by the City Council. This was accomplished by providing the necessary resources while maintaining a stable and conservative tax rate and strong financial position. Through community partnerships, the City was able to offer or participate in even more activities and events to meet the various needs within the community and to provide more recreational and leisure opportunities for our citizens. By promoting a business friendly environment, the City was able to see near record growth in both commercial and residential development. THE CITY MANAGER'S COMMUNICATIONS OFFICE provides information and education to our residents in order to keep them informed, engaged, and improve community relations. This includes a monthly Euless Today newsletter and regular updates on the website and cable channel. In addition, they send subscription -based e- mails as well as oversee a variety of social media channels including Facebook, Twitter, and NextDoor. They produce several videos throughout the year touting the progression of the Euless Parks Department, National Night Out, recruitment for the Police Department, and Master Composter Certification. They also play a major role in working with the media both proactively and during crisis and recently received an Advanced Media Relations certification. They also work on several marketing campaigns throughout the year with groups such as Safe Kids Tarrant County, the Euless Small Business Association, and It's Time Texas. THE CITY SECRETARY'S OFFICE coordinated appointments to the City's Boards and Commissions and maintained all City ordinances, resolutions, and records retention including the implementation of a records web portal to allow access to city records via the city's website. 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 31st consecutive year. Only 5 other cities in Texas have received this award more times than Euless. THE COMMUNITY SERVICES DEPARTMENT increased the number of classes offered in 2017 and surpassed 40,000 annual visits to the aquatic center for the 5th consecutive year. Senior center attendance surpassed 43,000 and the Recreation Center surpassed 114,000 visits for 2017. THE TEXAS STAR SPORTS COMPLEX registered over 700 league teams and over 1,200 tournament teams between the two facilities. THE POLICE DEPARTMENT equipped all officers with individual first-aid equipment, trained officers in street survival techniques and strategies, and completed the critical first-aid techniques and training. They implemented IA Pro and Blue Team. This program allows paperless frontline documentation that ensures critical incidents are documented, reviewed and managed with consistency and completeness. It also has early intervention warnings for Use of Force, Pursuits, and Accidents. They used the event trailer for several special events including their open house, fall school festivals, and kids programs. The launch of this new trailer has been a tremendous success with the community. Code Compliance's Primary Maintenance Inspection Program continues to improve overall quality of life for the community. The City currently does not have any tier 3 properties and many tier 2 properties continue to improve and have moved to tier 1 status. FACILITY MAINTENACE OPERATIONS completed the remodel of the Texas Star maintenance facility and began the planning phase for the upcoming library remodel project. 44 Accomplishments FLEET OPERATIONS received the Automotive Service Excellence (ASE) "Blue Shield of Excellence" award for the 22nd consecutive year. The City was recognized by North Central Texas Council of Governments (NCTCOG) as a leader in emission reduction in North Central Texas for the second year by obtaining "Silver" status. MUNICIPAL COURT includes the administration and operations of the Euless Municipal Court of Record with the Court having jurisdiction over traffic offenses, commercial vehicle violations, city ordinance violations, and other Class C misdemeanors committed within the city limits. Court staff is responsible for the processing, documentation, and maintenance of the information system for all cases filed. The Court and it officers continue to implement legislative changes affecting the adjudication procedures and processing of cases filed. 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 twelfth consecutive year. The Library expanded its community outreach with high quality entertainments and interactive programs. THE INFORMATION SERVICES DEPARTMENT completed all hardware and software upgrades planned for the fiscal year. New desktop computer replacements proceeded as planned, with the only notable change being an upgrade to Windows 10 for all new PCs going forward. An enterprise agreement was negotiated with Microsoft for the Office 2016 suite on all City computers. An enterprise -wide unified telecommunications system, including telephones and voicemail, was purchased and installed. Toward the end of the fiscal year, a new audio-visual presentation system was purchased and installed at Texas Star, as well as a smaller audio-visual upgrade at the Senior Center. Several substantial network equipment upgrades were performed over the course of the year, which increased the performance and resilience of remote facilities' connections to the data center. THE FIRE DEPARTMENT maintained its Community Protection Class #1 rating through the Insurance Service Organization (ISO). The City of Euless is one of only 97 municipalities in the United States, receiving the highest rating possible, Insurance Services Office (ISO) Class 1, according to the latest ISO report. The department sent one of its newly promoted captains to the managing officer program at the National Fire Academy. In addition, the department transitioned to a new medical billing contractor and new medical report writing software. The department continues to stay very involved in our community through fire prevention events, Community Emergency Response (CERT) training, Citizen's Fire Academy classes, home revitalization program, and residential smoke alarm installations. The Department continues to be very active at the state and local level by participation in various regional committees, county work groups, NEFDA, Tarrant County College Regional Fire Academy, and the Texas Commission on Fire Protection. THE FIRE MARSHAL'S OFFICE continued to address the myriad of issues involved in the continuing construction in the community. The Fire Marshal's office is working closely with other City departments, business owners, developers, architects, engineers, and others to bring projects in on time and in compliance with the codes. Citizens Fire Academy Class #24 graduated during the year. A Community Emergency Response Team (CERT) class graduated as well. A CERT radio operator's class and CERT refresher training was provided during the year to continue to grow the CERT capabilities. Fee schedules were reviewed and updated during the year and a credit card machine was added to improve customer service. Public education continued to be an important part of office activities. The Kids Fire Camp, Open House, public education events in the schools, Operation Back To School, Trunk or Treat, and many other venues combined to frequently engage the community in fire safety messages. Assistance provided to other departments included working with Public Works to shoot the water meter video to familiarize residents with the new water meters as well as a code change to help ensure that patrol officers can access fully enclosed apartment buildings and hotel/motels as needed to respond to calls for service. THE HUMAN RESOURCES DEPARTMENT provided orientation programs for new employees and assisted the Fire and Police Departments with promotional testing. The department held monthly safety meetings for employees and administered employee benefit programs. THE PUBLIC WORKS AND ENGINEERING DEPARTMENT continued the general maintenance and repair of the city's infrastructure which includes streets, sidewalks, storm drainage system, water and sewer systems, traffic signals and the reclaimed water system. Engineering staff completed the design and contract management of 45 Accomplishments several city projects and also conducted reviews and inspection on all citywide development projects. Animal Shelter staff continues its great relationship with the Girls Awareness Program (GAP) organization. THE FINANCE DEPARTMENT received the Distinguished Budget Award for the fiscal year 2017 Budget and Certificate of Excellence in Financial Reporting for the fiscal year 2016 Comprehensive Annual Financial Report (CAFR) from the Government Finance Officers Association of the US and Canada. In addition, the department issued tax notes and managed a multi-million dollar investment portfolio. THE GEOGRAPHIC INFORMATION SYSTEMS DEPARTMENT (GIS) moved to a new data server configuration that allows faster access to all city data. Steps were also taken to streamline the datasets and prepare for the move to the next generation of GIS software that will be coming over the next year. In addition, standard GIS related projects were completed to support Public Works, Engineering, Planning and Development, and assist in annual projects such as the ADA compliance plan and the water/wastewater/storm water accreditation reports. THE PURCHASING DEPARTMENT held three online auctions during the year for proper disposal of assets. They also continued to expand the procurement card program throughout the City alleviating some of the workload required for small dollar purchases and assisted departments with purchasing guidelines and state law compliance. THE PLANNING AND DEVELOPMENT DEPARTMENT successfully facilitated the construction of various projects located within the Glade Parks including numerous new retail stores and restaurants. One hundred -eight (108) permits have been issued for the 127 lot residential subdivision at Glade Parks which have an average value of $480,000. Lennar Homes has constructed a total of 336 homes, located in five subdivisions at the Riverwalk!. Construction continues on several major developments and transportation projects that has established a strong development momentum south of Airport Freeway. These projects include: a mixed-use development called Founder's Parc consisting of Commercial Retail, Single Family Residential, and Urban Lofts. Three 1960's era apartment complexes were purchased and demolished by the developer to create the 56 -acre development located south of Airport Freeway, north of S.H. 10, and east of FM 157; The Gala at Oak Crest, located south of S.H. 10 between Cullum Drive and Dickey Drive, will include a 120 unit senior housing project on five (5) acres and a 44 lot single-family subdivision. The Texas Department of Transportation continued construction of Airport Freeway from FM 157 east through Euless. This will include reconstruction of existing lanes and the addition of two managed lanes. Three (3) intersections along S.H. 183 will be improved at Main St., Ector Drive, and FM 157 with signage, landscaping, lighting, and new/enhanced bridge abutments. THE INSPECTION SERVICES DEPARTMENT completed over 8000 inspections related to the 160 new residential building permits, 123 residential addition/alteration permits, 266 residential fence permits permits, and 387 certificates of occupancy. The department also assisted in numerous development site plan reviews. They continue to work with the code compliance division placing emphasis on ordinance compliance through voluntary compliance, on-site visits, door hangers, notices of violation, citations, and appearances in municipal court. THE UTILITY BILLING DEPARTMENT set-up over2,100 new accounts, generated 12,164 service calls, completed conversion of billing and collections to a new automated metering system, outsourced printing and mailing of bills, and rolled out an on-line customer portal that aids customers in monitoring their water consumption. TEXAS STAR GOLF COURSE received a 41/2 star rating from Golf Digest for the 17th consecutive year and is listed in top places to play in Texas. Golf Week, Dallas Morning News and Avid Golfer list Texas Star as one of the Top Ranked Public Golf Courses in the Metroplex. The Texas Star website use by the Golf Shop as the main avenue to place online tee times continues to increase the number of bookings. The professional golf staff participated for the second year in the PGA Jr League; they doubled their youth participation from the prior year. After a third year of growth, the Mini Verde Greens continued to perform well, providing consistent well- groomed conditions from the tee to the green throughout the year. 46 Residential Monthly Service Charges FY18 Prop Water $11.75 Base Tiered Rates/tgals 0-2 tgals - $3.58 3-8 tgals - $4.51 9-15 tgals - $5.08 16-35 tgals - $5.61 Over 35 tgals - $6.21 FY17 $10.75 Base Tiered Rates/tgals 0-2 tgals - $3.44 3-8 tgals - $4.37 9-15 tgals - $4.94 16-35 tgals - $5.47 Over 35 tgals - $6.07 FY16 $9.75 Base Tiered Rates/tgals 0-2 tgals - $3.24 3-8 tgals - $4.17 9-15 tgals - $4.74 16-35 tgals - $5.27 Over 35 tgals - $5.87 Wastewater $10.50+90% of metered water usage @ $3.98 per tgals. $9.50+90% of metered water usage @ $3.72 per tgals. $8.50+90% of metered water usage @ $3.59 per tgals. * * Current contract expires February 2018. New rates not yet available. General Fund Key Fiscal Points Trash $9.26** $9.26 $8.99 Drainage $2.75 $2.50 $2.50 Recycling '$1.30 per home $2.76 per home -cart $1.01 per apt. unit $.65 for Seniors $2.11 for Seniors home - cart $1.30 per home $2.76 per home -cart $1.01 per apt. unit $.65 for Seniors $2.11 for Seniors home - cart $1.26 per home $2.68 per home -cart $1.00 per apt. unit $.63 for Seniors $2.05 for Seniors home - cart Operating Expenses Capital Expenses Tax Rate Taxable Valuation" Debt Rating: Moody's S&P Proposed FY18 $41,217,125 $ 2,750,528 .462500 per $100 Debt = .101444 M&O = .361056 $4,001,295,340 G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA+ Drainage = AA+ Change 3.7% 31% 0% 12.6% Budget FY17 $39,752,761 $ 2,099,305 .462500 per $100 Debt = .099447 M&O = .363053 $3,553,921,930 G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O.=AA W&S=AA+ Drainage = AA+ % Change 11.5% 19.5% (1.07%) 12.7% Actual FY16 $35,987,296 $ 1,430,199 .467500 per $100 Debt = .100929 M&O = .366571 $3,153,297,953 G.O. = Aa2 W&S = Aa2 Drainage = Al Sales Tax = Al G.O. = AA W&S=AA+ Drainage = AA+ *Includes minimum taxable value of properties under protest and estimate of incomplete properties. 47 THE CITY OF ORGANIZATIONAL CHART EULESS CITIZENS OF EULESS MAYOR & COUNCIL Lsretta Getchell, City Manager October 15, 2015 CITY ATTORNEY Wayne K. Olson CITY SECRETARY Kim Sutter CITY MANAGER Loretta Getchell MUNICIPAL COURT JUDGE Lacy Britten MUNICIPAL COURT OF RECORD DEPUTY CITY MANAGER Bob Freeman POLICE CHIEF Mike Brown FIRE CHIEF Wes Rhodes FLEET & FACILITIES ADMINISTRATOR Kyle McAdams HR/RISK ADMINISTRATOR Carolyn Marshall DIRECTOR OF FINANCE Janina Jewell AUDITOR Doug Burkham DIR. OF PARKS & COMMUNITY SERVICES Ray McDonald GENERAL MANAGER TEXAS STAR Glenda Hartsell -Shelton ASSISTANT TO THE CITY MANAGER Betsy Deck ASSISTANT CITY MANAGER Chris Barker DIRECTOR OF PUBLIC WORKS Hal Cranor DIRECTOR OF PLANNING AND ECONOMIC DEV. Mike Collins MUNICIPAL COURT Teresa Alexander IS ADMINISTRATOR Scott Joyce LIBRARY ADMINISTRATOR Sherry Knight SOLID WASTE/RECYCLING FRANCHISES 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. A carefully itemized list of proposed expenses by office, department, agency, employee, and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year to date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest, and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. (3) (5) PUBLIC ACCESS Article VII, Section 3 of the City Charter provides: The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be open for public inspection by anyone interested. PUBLIC HEARINGS Article VII, Section 4 of the City Charter provides: At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinion concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. 49 BUDGET AMENDMENT Department heads can amend the budget within their divisions as long as it does not affect total appropriations. The City Manager can amend the budget within a particular fund as long as it does not affect total appropriations. The City Council may amend the budget by a majority vote of the full membership for emergency conditions which may arise which could not reasonably have been foreseen in the normal process of planning the budget when the general welfare of the citizenry is involved. These amendments must be by ordinance and attached to the original budget in accordance with Article VII, Section 8 of the City Charter. BUDGET PREPARATION The budget preparation is coordinated through the City Manager's Office and the Finance Department. The budget process begins in late February or early March with a budget kickoff meeting with all City department directors and managers. Each department and division receives a budget preparation manual, forms and year to date budget information. Departments prepare a summary including the following information about their activities: Location and Hours of Operation Mission/Programs/Services Highlights/Accomplishments for the current fiscal year Goals & Objectives for the upcoming fiscal year Major Budgetary Issues and Operational Trends. Current year estimates are carefully reviewed and known exceptions or cost increases are reported along with justification. These variances are reviewed by the City Manager's Office for amendment as deemed necessary. The budget requests are submitted along with justification for any increases. The City Manager's office holds meetings with each director to review each of their line items and discuss any changes. All capital and supplemental requests are submitted separately and must include the following information: Purpose/objective of this request Changes/improvements from current operations Alternative financing options Estimated life of requested item Impact or consequence of not funding this request Equipment being replaced by this request Cost of the item Other associated cost A work session is held to allow each department the opportunity to present their capital and supplemental requests to the City Council. The City Manager's Office consolidates all capital requests and all supplemental requests, assigns a ranking based on funding available, and submits its recommendation to the City Council for consideration. In accordance with the fiscal policies, supplemental programs will only be funded from current revenues. One-time revenue sources and excess reserves are used to fund capital requests. The finance department prepares revenue estimates based on historical data available from the revenue manual (which is updated monthly) and other available data. Estimates are reviewed and adjusted by the City Manager's office as deemed necessary. The objective of 50 the City is to estimate revenues as accurately as possible to allow use of all available funding. The City Manager's Office completes a final review of the budget and submits a preliminary budget to the City Council. In accordance with Article VII, Section 2 of the City Charter, this document must be submitted to City Council prior to August 1st STRATEGIC PLANNING The City Council meets for a winter work -session and a budget work -session each year. During these work -sessions, a strategic planning session is held for discussion of short, intermediate, and long-term goals. These goals and the fiscal impact are considered during the budget process and serves as a guide throughout the year for staff. COMPREHENSIVE PLAN The City's long-term planning has been consolidated into a comprehensive five-year plan produced by the City Manager's office. This plan is updated every year and serves as the City's "road map" to which infrastructure, facility, and park projects will be done in the coming years. Each project contains a fiscal impact analysis. The comprehensive plan includes a five-year plan for drainage infrastructure, streets including overlay and construction, water and wastewater line replacement, City facilities, and the parks master plan. The information included in this document is an integral part of the budget process. The Capital Improvements Program details all funded and unfunded projects that have been identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4) requires "A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing". Section 2 (5) further requires "A list of capital projects which should be undertaken within the five (5) next succeeding years". BUDGET ADOPTION The City Charter provides: After public hearing, the City Council makes any changes deemed necessary and adopts the budget at least ten (10) days prior to the beginning of the next fiscal year by a favorable majority vote of all members of the Council. On August 3rd and 5th, the City Council reviewed the preliminary operating and capital budgets. At their regularly scheduled City Council meeting on August 15th, the Euless City Council set a date, time, and place for the budget public hearing on August 29th. City Council held that public hearing and adopted the budget September 12th. After the budget adoption, the Finance Department prepares a monthly financial report which is presented to the City Council for their review. 51 FY2017-2018 Budget Schedule* DATE RESPONSIBILITY ACTION Wednesday, February 22, 2017 Managers, Directors & Administrators Budget Kickoff - 2:OOPM, City Hall Council Chambers Saturday, February 25, 2017 CC, CMO & Finance Winter Work Session Friday, March 03, 2017 Managers, Directors & Administrators Computer Request Forms due to Information Services, Vehicle Request due to Fleet Services, and pay plan adjustments to HR. March 6-17 CMO, Finance & Directors Preliminary CIP Review (Facilities, Public Works, PACS) Friday, March 24, 2017 Managers, Directors, Administrators & Finance Capital & Supplemental Request Budget Forms, including FY2018 Multi-year Budget Forms, with supporting documentation and rankings, returned to Finance. Friday, March 31, 2017 Managers, Directors, Administrators & Finance All Other Budget Forms, including FY2018 Known Exceptions and Travel Budget Forms, with supporting documentation, returned to Finance. Departmental Data Entry completed. Friday, April 07, 2017 Finance & Directors Notice of fee changes due to Finance. Friday, April 07, 2017 Finance & Directors All CIP Sheets Updated and returned to Finance. April 10-21 CMO, Finance & Directors Operating & Capital Budget review with Directors and Administrators. Monday, May 15, 2017 TAD Preliminary Tax Roll from TAD Wednesday, May 31, 2017 CSO & Finance Publish Notice of Public Hearing on CCPD budget to be held on June 12th (CCPD Board). Monday, June 12, 2017 CCPD Board Hold Public Hearing on CCPD Budget. Adopt FY2018 CCPD Budget. Submit CCPD Budget to City Council. Monday, June 12, 2017 CC Receive CCPD Budget. Special called meeting at 6:OOP.M. Monday, June 12, 2017 CC, CMO & Directors Pre -Budget Work Session on Capital and Supplemental at 6:15P.M. Thursday, June 15, 2017 CC, CMO & Directors Town Hall Meeting Monday, June 26, 2017 CC, CMO & Finance CIP Budget Work Session Tuesday, July 25, 2017 TAD Receipt of Final Tax Roll from TAD ( Make final changes) Monday, July 31, 2017 Finance Preliminary Budget: CC, CMO, CSO, Library, Website Wednesday, August 02, 2017 CSO & Finance Publish Notice of Public Hearing of EDC Budget to be held August le (EDC Board). Publish Notice of City Council Public Hearing of CCPD Budget to be held on August 15th. Thursday, August 03, 2017 CC, CMO & Finance Budget Work Session Saturday, August 05, 2017 CC, CMO & Finance Budget Work Session Monday, August 14, 2017 EDC Board Hold Public Hearing on EDC Budget and Adopt FY2018 EDC Budget. Tuesday, August 15, 2017 CC Vote to Place a Proposal to adopt a Specified Tax Rate on the September 12th agenda. Schedule Public Hearings on Proposed Tax Rate for August 29th and September 5th. Schedule Public Hearing on Proposed City and EDC budgets to be held August 29th. Hold Public Hearing on FY2018 CCPD Budget. Approve CCPD FY2018 Budget. Thursday, August 17, 2017 CSO & Finance Publish Notice of Property Tax Rate and Public Hearings on Tax Increase to be held August 29th and September 5th. Publish Notice of Public Hearing on Proposed Budgets (City and EDC) to be held August 29th. Tuesday, August 29, 2017 CC Hold Public Hearing on Proposed EDC and City FY2018 budgets. Hold 1s` Public Hearing on Proposed Tax Rate. Announce date, time and place of 2nd public hearing on the Tax Rate and announce date, time and place of meeting to adopt the proposed tax rate for September 12th. Tuesday, September 05, 2017 CC Special Called Meeting to Hold 2nd Public Hearing on Proposed Tax Rate. Announce date, time and place of meeting to adopt the proposed tax rate for Tax Year 2017 for September 1t' Tuesday, September 12, 2017 CC Approve EDC Budget. First Reading and Adoption of the FY2018 Budget. Ratify Property Revenue Increase. First Reading and Adoption of Tax Rate. Adopt the Tax Roll. Tuesday, September 26, 2017 CC Second Reading and Adoption of FY2018 Budget (if necessary). Final Reading and Adoption of Tax Rate (if necessary). * Tentative Subject to Change 52 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 11102.001 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 11102.001 et seq. 53 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 11 102.001 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 '11102.001 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. 54 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. 55 The CAFR will be published and presented to the City Council within 150 days after the end of the fiscal year. City staffing limitations may preclude such timely reporting. In such case, the Finance Director will inform the City Manager and the City Manager will inform the City Council of the delay and the reasons therefore. F. Internal Financial Reporting — The Finance Department will prepare internal financial reports sufficient for management to plan, monitor, and control the City's financial affairs. Internal financial reporting objectives are addressed throughout the policies. III. INTERNAL CONTROLS A. Objective — To provide management with reasonable assurance that assets are safeguarded against loss from unauthorized use or disposition. At all times the City of Euless shall maintain an environment conducive to good internal controls. B. Written Procedures — The Finance Director is responsible for developing Citywide written guidelines on accounting, cash handling, and other financial matters which will be approved by the City Manager. The Finance Department will assist Department Managers as needed in tailoring these guidelines into detailed written procedures to fit each department's specific requirements. C. Department Managers Responsible — Each Department Manager is responsible to ensure that good internal controls are followed throughout his or her department, that all Finance Department guidelines on accounting and internal controls are implemented, and that all independent auditor internal control recommendations are addressed. IV. OPERATING BUDGET A. Preparation — The City's "operating budget" is the City's annual financial operating plan. It comprises governmental and proprietary funds, including the General Obligation Debt Service Fund. The budget is prepared by the Finance Director or appointee with the cooperation of all City Departments, and is submitted to the City Manager who makes any necessary changes and transmits the document to the City Council. The operating budget will be submitted to the GFOA annually for evaluation and awarding of the Award for Distinguished Budget Presentation. B. Balanced Budget — The operating budget will be balanced, with current revenues, exclusive of beginning resources, greater than or equal to current expenditures/expenses. C. Adoption Process — Pursuant to City Charter Article VII Section 5, a budget will be presented by the City Manager to the City Council, and to the public through the Euless Public Library, by August 1, and after public hearings the City Council shall adopt, with any changes, at least ten days prior to beginning of the new fiscal year by a majority vote. D. Amendment Process — According to Section 8 of the same article, amendments may be made by ordinance as necessary. E. Planning — The budget process will be coordinated so as to identify major policy issues for the City Council consideration several months prior to the budget approval date so that proper decision analysis can be made. Periodic financial reports will be prepared to enable the Department Managers to manage their budgets and to enable the Budget Office to monitor and control the budget as authorized by the City Manager. Summary financial reports will be presented to the City Council monthly by the third Friday after the end of each month. Such reports will enable the City Council to understand the big picture budget status. Operating Expenditure Control is addressed in another section of the Policies. F Performance Measures and Productivity Indicators — Where appropriate, performance measures and productivity indicators will be developed and used as guidelines and reviewed for efficiency and effectiveness. This information will be included in the annual budgeting process and reported to the City Council at least annually. V. CAPITAL BUDGET AND PROGRAM A. Preparation — The City's capital budget will include all capital project funds and all capital resources. The budget will be prepared annually in conjunction with the operating budget. The capital budget will be compiled by the Finance Director with the involvement of all required City departmental project managers. Integration of the fiscal impact of capital improvements on the operating budget will be monitored. 56 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. 57 E. Revenue Adequacy — The City will require that there be a balance in the revenue system. That is, the revenue base will have the characteristic of fairness and neutrality as it applies to cost of service, willingness to pay, and ability to pay. F. Cost/Benefit of Abatement — The City will use due caution in the analysis of any tax, fee, or water and wastewater incentives that are used to encourage development. Ideally, a cost/benefit (fiscal impact) analysis will be performed as a part of such review. G. Diversification and Stability — In order to protect the government from fluctuations in a revenue source due to fluctuations in the economy, and variations in weather (in the case of water and wastewater), a diversified revenue system will be maintained which has a stable source of income. H. Nonrecurring Revenues — One-time revenues will not be used for ongoing operations. Nonrecurring revenues will be used only for nonrecurring expenditures. Care will be taken not to use these revenues for budget balancing purposes. Property Tax Revenues — 1. Process. Property shall be assessed at 100% of the fair market value as appraised by Tarrant Appraisal District. Reappraisal and reassessment shall be done regularly as required by State law. A 97% collection rate will serve as a goal for tax collections, with a delinquency rate of 3% or less. All delinquent taxes will be aggressively pursued, with delinquents greater than 150 days being turned over to an attorney and a penalty assessed to compensate the attorney as allowed by State law, and in accordance with the attorney's contract. Annual performance criteria will be developed for the attorney. 2. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by seeking additional revenue sources and attempting to expand and diversify the City tax base. J. Exemptions — In order to maintain stability of funds for the City, it is the Council's intentions for the exemptions presently allowed by the City to be continued with no allowance for additional exemptions. Tax abatements should be used selectively and only when a good chance exists of economic return exceeding the loss. K. User -Based Fees — For services associated with a user fee or charge, the direct and indirect costs of that service will be offset by a fee where possible. There will be an annual review of fees and charges to ensure that fees provide adequate coverage of costs of services. L. Property Tax Distribution — The percentage of the tax rate allocated to the General Fund is the percent equal to the Maintenance and Operations portion of the total tax rate. The allocation of the tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate. Debt service should not exceed 40% except for extraordinary and temporary reasons. M. Proprietary — Proprietary funds will pay the General Fund for direct services rendered. Additionally, the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to compensate the General Fund for the lost revenue that would be payable from a privately owned utility. N. Franchise Agreements — The City will monitor the status of existing financial agreements and take necessary actions to negotiate new agreements as they near expiration or as they need revisions to best serve the citizens of Euless. O. General and Administrative Charges — A method will be maintained whereby the General Fund may impose a charge to the proprietary funds for general and administrative services (indirect costs) performed on the enterprise funds' behalf. P. Utility Rates — The City will review and adopt utility rates that will generate revenues required to fully cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital needs. This policy does not preclude drawing down cash balance to finance current operations. However, it is best that any extra cash balance be used instead to finance capital projects. Q. Interest Income — Interest earned from investment of available moneys, whether pooled or not, will be distributed to the funds in accordance with the operating and capital budgets which, wherever 58 possible, will be in accordance with the equity balance of the fund from which moneys were provided to be invested. R. Revenue Monitoring — Revenues actually received will be regularly compared to budgeted revenues and variances will be investigated. This process will be summarized in the appropriate budget report. VII. EXPENDITURE CONTROL A. Appropriations — The level of budgetary control is the department level in the General Fund and Water and Sewer Fund, and the fund level in all other funds. When budget adjustments between funds are necessary, these must be approved by the City Council. Budget appropriation amendments at lower levels of control shall be made in accordance with the applicable administrative procedures through the finance office. B. Central Control — Significant salary and capital budgetary savings in any department will be centrally controlled and may not be spent by the department without specific City Manager authorization. C. Purchasing — All purchases shall be in accordance with the City's purchasing policies. Purchases and any contracts exceeding the limit established by state law will conform to a formal bidding process as outlined. Recommendations on purchases and contracts that are subject to the bidding process will be made to the City Council for their approval. D. Prompt Payment — All invoices will be paid within 30 days of receipt in accordance with the prompt payment requirements of State law. Procedures will be used to take advantage of all purchase discounts where considered cost effective. However, payments will also be reasonably delayed in order to maximize the City's investable cash, where such delay does not violate the agreed upon payment terms. E. Equipment Financing — Equipment may be financed when the unit purchase price is $20,000 or more and the useful life is at least four years with City Council approval. VIII. ASSET MANAGEMENT A. Investments — The City's investment practices will be conducted in accordance with the City Council approved Investment Policies. Utilized objectives: safety, liquidity, and yield. B. Cash Management — The City's cash flow will be managed to maximize the cash available to invest. C. Investment Performance — At the end of each fiscal year a report on investment performance will be provided by the Finance Director to the City Manager for presentation to the City Council. D. Fixed Assets and Inventory — These assets will be reasonably safeguarded, property accounted for, and prudently insured. IX. FINANCIAL CONDITION AND RESERVES A. No Operating Deficits — Current expenditures will be paid with current revenues. Deferrals, short- term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or nonrecurring expenditures, except when balances can be reduced because their levels exceed guideline minimums. B. Operating Reserves — The General Fund resources balance combined with the Emergency Reserve Fund should be between 30 to 60 days in working capital and never fall to 8.3% of the General Fund expenditures budget. This percentage is the equivalent of 30 days' expenditures. The Enterprise Fund working capital should be maintained at the 12% (45 to 75 days) level. An additional cash test will be required for the Water and Wastewater Fund to ensure the City's ability to operate, exclusive of accounts receivable. C. Risk Management Program — The City will aggressively pursue every opportunity to provide for the public's and City employees' safety and to manage its risks. All reasonable options will be investigated to finance losses. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based on actuarial determinations. Such reserves will not be used for any purpose other than for financing losses. 59 D. Compensated Absences — The City will establish a separate reserve within its operating funds to pay for accrued vacation leave. Accrued vacation leave can normally be paid by allowing a vacated position to remain open for several weeks. This reserve will be established based upon a schedule of estimated retirements which will be developed in conjunction with the operating budget. E. Equipment Replacement — The City shall maintain an Equipment Replacement Fund for major rolling stock. Funds will be transferred based on a depreciated calculation of each piece of equipment. F. Health Claims — The City shall maintain a fund for health claims for all employees. Adequate reserves shall be maintained as determined actuarially. All reasonable cost containments will be reviewed to keep the cost to the City and the employees minimal. X. DEBT MANAGEMENT A. Short -Term Debt — Short-term debt may be issued for interim financing, short economic life assets, or funding operational cash flow deficits or anticipated revenues. If utilized, tax anticipation notes (TAN's) will be retired annually, and bond anticipation notes (BAN's) will be retired within six months of completion of the project. Any short-term debt outstanding at year end will not exceed 5% (including TAN's, but excluding BAN's) of net operating revenues. B. Long -Term Debt — The City may issue long-term debt when it is deemed that capital improvements should not be financed from current revenues, reserves, or short-term borrowings. Long -Term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. C. Self -Supporting Debt — When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. D. Rating — Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. E. Water and Wastewater Bond Coverage Ratios — The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50 for revenue bonds "technical average" and 1.25 for all indebtedness "practical coverage". The City will issue new debt for an Enterprise only after an "additional bonds" test has been applied to the issuance. This test determines that revenues are sufficient to defray the additional debt service burden that will be created by the new issuance. F. Federal Requirements — The City will maintain procedures to comply with arbitrage rebate and other Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate requirements, the City will attempt to issue bonds in increments not to exceed $5,000,000 per calendar year. G. Debt Service Reserves — The Debt Service Fund should not have reserves or balances in excess of one month of principal and interest plus 15% of the principal outstanding of unrefunded debt issued prior to September 1, 1986. This maximum is dictated by Federal law and does not include the amounts accrued for the next debt service payment. The policy above does not preclude the debt service reserves normally established to market revenue bonds. The City's policy and bond ordinance requirement are to maintain these debt service reserves at the level of the average annual debt service. H. Debt Burden — The Debt Burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored. 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. 60 K. Bidding Parameters — The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include: • Limits between lowest and highest coupons • Coupon requirements relative to the yield curve • Method of underwriter compensation, discount or premium coupons • Use of True Interest Cost (TIC) vs. Net interest Cost (NIC) • Use of bond insurance • Deep discount bonds • Variable rate bonds • Call provisions L. Bond Issuance Advisory Fees and Costs — The City will be actively involved in the selection of all financial advisors, underwriters, paying agents, and bond counsel. The City shall evaluate the merits of rotating professional advisors and consultants as well as the kinds of services and fee structures available from independent financial advisors, investment banking firms, and commercial banks. The City will carefully itemize and scrutinize all costs associated with the issuance of bonds. M. Refunding Debt — The City shall continually review outstanding obligations and may initiate refinancing when the potential for present value savings calculate to approximately five percent (5%) or gross savings exceed $100,000. N. Maximum Debt Levels — The water and wastewater bond maximum shall be within Bond Coverage Ratios as stated in this policy. The City will strive to keep the portion of the City's ad valorem tax rate for interest and sinking (debt service) that is tax supported debt (excluding self-supporting debt) below forty percent (40%) of the total adopted City ad valorem tax rate. The State of Texas limits the total City ad valorem tax rate to $2.50 per $100 valuation. O. Fixed Rate Debt — To maintain a predictable debt service schedule, the City may give preference to debt that carries a fixed interest rate. P. Variable Rate Debt - Variable rate debt is debt that bears interest at a floating rate established at specific intervals. The City strives not to exceed thirty percent (30%) of the City's total outstanding debt in variable rate debt and may consider using variable rate debt in circumstances where assets and liabilities match, for interim financing, where interest rates are above historic averages, if diversification of debt is desired, or there is a variable revenue stream. XL STAFFING AND TRAINING A. Adequate Staffing — Staffing levels will be adequate for the fiscal functions of the City to function effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload shedding alternatives as well as technology will be explored before adding staff. B. Training — The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all information and training materials acquired from seminars, conferences, and related education efforts. C. Awards, Credentials — The City will support efforts and involvements which result in meeting standards and receiving exemplary recitations on behalf of any of the City's fiscal policies, practices, processes, products, or personnel. Further, the Finance Director will try to obtain and/or maintain designation of Certified Government Finance Officer as awarded by the GFOA of Texas. 61 General Fund 62 GENERAL FUND SUMMARY ACTUAL BUDGET ESTIMATED BUDGET $ 13,669,048 FY2015-16 FY2016-17 FY2016-17 FY2017-182 BEGINNING FUND BALANCE' $ 10,049,329 $ 11,243,470 $ 11,243,470 $ 9,812,604 REVENUES Property Taxes $ 11,099,458 $ 12,380,137 $ 12,342,202 $ 13,669,048 Gross Receipts Tax $ 4,320,999 $ 4,565,207 $ 4,432,479 $ 4,505,276 General Sales Tax $ 12,596,444 $ 13,005,514 $ 13,346,616 $ 13,577,161 Selective Sales Tax $ 101,503 $ 100,000 $ 120,000 $ 145,000 Fines/Fees/Penalties $ 3,062,860 $ 3,179,513 $ 2,523,382 $ 2,724,581 Licenses & Permits $ 1,530,873 $ 825,535 $ 1,235,200 $ 749,000 Interest Income $ 97,775 $ 35,000 $ 110,000 $ 140,000 Intergovernmental Revenue $ 398,527 $ 402,725 $ 402,725 $ 410,778 Charges for Service $ 2,030,671 $ 1,824,900 $ 1,856,445 $ 1,904,400 Miscellaneous/Rental Income $ 582,240 $ 642,928 $ 603,436 $ 618,878 Insurance/Risk/Other Financing Sources $ 18,465 $ 10,000 $ 285,500 $ 10,000 Revenues before Transfers $ 35,839,815 $ 36,971,459 $ 37,257,985 $ 38,454,122 Transfers from Other Funds $ 2,771,820 $ 2,788,798 $ 2,712,074 $ 2,771,496 TOTAL REVENUES $ 38,611,635 $ 39,760,257 $ 39,970,059 $ 41,225,618 TOTAL RESOURCES $ 48,660,964 $ 51,003,727 $ 51,213,529 $ 51,038,222 EXPENDITURES Personal Services $ 27,484,899 $ 30,121,191 $ 30,121,191 $ 31,404,077 Professional/Technical Services $ 1,013,596 $ 1,384,274 $ 1,384,274 $ 1,452,296 Contractual Services $ 33,863 $ 14,000 $ 14,000 $ 666,999 Utilities $ 1,084,044 $ 1,241,555 $ 1,241,555 $ 1,096,770 Maintenance $ 801,867 $ 949,346 $ 949,346 $ 649,697 Other Services/Contingencies $ 533,158 $ 795,005 $ 795,005 $ 175,500 Insurance $ 4,689 $ 5,300 $ 5,300 $ 5,300 General & Administrative $ 101,738 $ 175,733 $ 175,733 $ 484,292 Rebates/Incentives $ 2,375,145 $ 2,346,208 $ 2,346,208 $ 2,380,496 Supplies $ 904,824 $ 1,058,160 $ 1,058,160 $ 1,068,141 Capital Purchases (Equipment) $ 1,280,328 $ 1,634,237 $ 1,183,096 $ 2,349,672 Debt Service/Bank Charges $ 5,282 $ 6,000 $ 6,000 $ 6,000 Expenditures before Transfers $ 35,623,433 $ 39,731,009 $ 39,279,868 $ 41,739,240 Transfers to Other Funds $ 1,794,062 $ 2,121,057 $ 2,121,057 $ 2,228,413 TOTAL EXPENDITURES $ 37,417,495 $ 41,852,066 $ 41,400,925 $ 43,967,653 ENDING FUND BALANCE $ 11,243,470 $ 9,151,661 $ 9,812,604 $ 7,070,569 The budget decline in fund balance is a planned drawdown for the purchase of capital equipment, computers, and other non-recurring, one-time expenditures. The drawdown is funded from excess reserves that exceed the recommended 60 -day level. 1 General Emergency and Contingency Fund reflected in the Reserve Fund Summary. 2 For Budget FY2017-18, certain accounts have been recategorized to provide consistent presentation across funds. 63 General Fund Revenues FY2017-2018 Property Taxes 33% Sales & Uses Taxes 33% Miscellaneous 3% Transfers 7% Interest 0% Fines & Fees 11% Licenses/Permits 2% Franchise Fees 11% General Fund Revenues Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Property Taxes $ 11,100,265 $ 12,340,137 $ 12,310,202 $ 13,639,048 $ 1,298,911 11% Prior Year Property Taxes $ (807) $ 40,000 $ 32,000 $ 30,000 $ (10,000) (25%) Penalties & Interest $ 65,475 $ 58,000 $ 65,000 $ 65,000 $ 7,000 12% Sales Tax $ 10,046,414 $ 10,354,239 $ 10,636,264 $ 10,805,859 $ 451,620 4% Additional Sales Tax $ 2,550,030 $ 2,651,275 $ 2,710,352 $ 2,771,302 $ 120,027 5% Mixed Drink Tax $ 101,503 $ 100,000 $ 120,000 $ 145,000 $ 45,000 45% Electric Franchise $ 1,632,805 $ 1,675,882 $ 1,675,882 $ 1,683,432 $ 7,550 0% Gas Franchise $ 325,998 $ 385,000 $ 378,000 $ 380,000 $ (5,000) (1%) Telephone Franchise $ 303,814 $ 300,000 $ 300,000 $ 309,000 $ 9,000 3% Sanitation Service $ 221,904 $ 233,000 $ 227,800 $ 232,800 $ (200) (0%) Recycling Franchise Fee $ 18,399 $ 18,690 $ 18,250 $ 19,200 $ 510 3% Cable Franchise Fee $ 731,681 $ 778,000 $ 658,000 $ 658,000 $ (120,000) (15%) W&WW Franchise Tax $ 1,086,398 $ 1,174,635 $ 1,174,547 $ 1,222,844 $ 48,209 4% Other Permits $ 26,184 $ 20,000 $ 20,000 $ 25,000 $ 5,000 25% Health Permits $ 72,200 $ 79,000 $ 65,200 $ 70,000 $ (9,000) (11%) Fire Permits $ 66,354 $ 50,000 $ 69,500 $ 69,500 $ 19,500 39% Contractor Regulatory License $ 61,500 $ 60,000 $ 60,000 $ 62,000 $ 2,000 3% Minimum Housing $ 151,558 $ 122,000 $ 101,000 $ 100,000 $ (22,000) (18%) Misc. Permits and Fees $ 59,960 $ 57,535 $ 41,660 $ 44,000 $ (13,535) (24%) Building Permits $ 1,279,660 $ 590,000 $ 1,000,000 $ 500,000 $ (90,000) (15%) Swimming Pools/Concessions $ 259,761 $ 280,000 $ 263,000 $ 265,000 $ (15,000) (5%) Auto Theft Task Force Grant $ 87,505 $ 85,790 $ 85,790 $ 87,506 $ 1,716 2% School Resource Officers $ 307,702 $ 316,935 $ 316,935 $ 323,272 $ 6,337 2% Municipal Court $ 2,988,164 $ 3,114,513 $ 2,449,647 $ 2,650,846 $ (463,667) (15%) Library Fees $ 31,588 $ 30,100 $ 29,835 $ 29,835 $ (265) (1%) Ambulance Fees $ 1,050,064 $ 1,060,000 $ 1,060,000 $ 1,150,000 $ 90,000 8% Alarm Revenue $ 127,145 $ 130,000 $ 108,000 $ 130,000 $ - 0% Jail Revenue $ 377,905 $ 175,000 $ 275,000 $ 210,000 $ 35,000 20% Interest Income $ 97,775 $ 35,000 $ 110,000 $ 140,000 $ 105,000 300% Miscellaneous $ 151,811 $ 105,228 $ 384,121 $ 108,778 $ 3,550 3% Tower Lease $ 444,145 $ 537,000 $ 496,500 $ 511,400 $ (25,600) (5%) Betterment/Contributions $ 14,955 $ 14,500 $ 15,500 $ 15,500 $ 1,000 7% Transfers $ 2,771,820 $ 2,788,798 $ 2,712,074 $ 2,771,496 $ (17,302) (1%) TOTAL REVENUES $ 38,611,635 $ 39,760,257 $ 39,970,059 $ 41,225,618 $ 1,465,361 4% Use of Reserves $ - $ 2,099,305 $ 1,373,164 $ 2,750,528 $ 651,223 31% TOTAL RESOURCES $ 38,611,635 $ 41,859,562 $ 41,343,223 $ 43,976,146 $ 2,116,584 5% 64 FY2O1 z GENERAL FUND REVENUE ASSUMP IONS REVENUE SOURCE ASSUMPTIONS Property Taxes Projection based on tax rate of 46.25¢ with certified appraisals from Tarrant Appraisal District. Prior Year Property Taxes Projected to decrease from FY17 estimates. Penalties & Interest Projected to remain flat with FY17 estimates. Sales Tax Projection based on current year estimate with 1% growth plus expected development less TIF allocation. Additional Sales Tax Increase based on 25% of projected sales tax revenues without TIF allocation. Mixed Drink Tax Projection to increase with new development. Electric Franchise Projection to increase with new development with offset for lower rates in the market. Gas Franchise Projected decrease from FY17 budget based on actual collections. Telephone Access Line Fees Slight increase based on historic trend of Consumer Price Index adjustment. Sanitation Services Franchise Increase from estimated FY17 based on approved rates. Recycling Franchise Projection to increase slightly from FY17 estimates. Cable Franchise Projected flat with FY17 estimates. Water & Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Projected to increase slightly based on historic trend. Health Permits Projected a net decrease from FY17 budget due to food establishment's closures for highway expansion combined with known increases from development. Fire Permits Projected flat with FY17 estimates. Contractors Regulatory License Projected to increase slightly based on historic trend. Minimum Housing Projected decrease due to the demolition of older apartments and several achieving Tier 1. Miscellaneous Permits and Fees Projected slight increase from FY17 estimates. Building Permits Projected to decrease as City reaches buildout. Police Program Reimbursements Based on 80% of projected officer salary. School Police Reimbursements Based on current contract of four patrol officers. Municipal Court Projected to decrease from FY17 budget due to case volume. Library Fees Projected to remain flat with FY17 estimates. Ambulance Fees Projection of a slight increase due to a new billing agreement. Alarm Revenue Projected to remain flat with FY17 budget. Jail Revenue Projected to increase based on trend. Interest Income Projected to increase based on market outlook and investable balances. Miscellaneous Projected to increase slightly from FY17 budget. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY17 estimates. Transfers Based on administrative fees charged to utility operations and 1/3 of Euless' portion of the Car Rental Tax. 65 Revenues In Millions $45.0 $40.0 $35.0 $30.0 $25.0 $20.0 $15.0 $10.0 $5.0 $0.0 General Fund Multi -Year Analysis FY2014 FY2015 FY2016 FY2017 BUD FY2017 EST FY2018 PROP ■ Property Taxes* ■ Franchise Fees ❑ Sales & Use Taxes ❑ Fines & Fees I7 Licenses & Permits ■ Interest Income ■ Int'gov't./Trans./Misc. REVENUE SOURCE ACTUAL ACTUAL FY2014' FY2015' ACTUAL BUDGETED ESTIMATED PROPOSED FY2016 FY2017' FY2017 FY2018 FY17 Budget to FY18 Proposed % Diff Property Taxes* $10,234,363 Franchise Fees $4,322,846 Sales & Use Taxes $11,016,029 Fines & Fees $5,013,025 Licenses & Permits $1,321,041 Interest Income $26,601 Int'gov't./Trans./Misc. $3,431,312 TOTAL REVENUES $35,365,217 Property Taxes 29% Franchise Fees 12% Sales & Use Taxes 31% Fines & Fees 14% Licenses & Permits 4% Interest Income 0% Int'gov't./Trans./Misc. 10% TOTAL 100.00% $10,855,011 $4,403,348 $11,537,264 $4,690,582 $1,409,704 $55,022 $3,622,055 $36,572,985 30% 12% 32% 13% 4% 0% 10% 100.00% $11,164,933 $4,320,999 $12,697,947 $4,834,627 $1,717,416 $12,438,137 $4,565,207 $13,105,514 $4,789,613 $978,535 $12,407,202 $4,432,479 $13,466,616 $4,185,482 $1,357,360 $13,734,048 $4,505,276 $13,722,161 $4,435,681 $870,500 $97,775 $35,000 $110,000 $140,000 $3,777,938 $3,848,251 $4,010,920 $3,817,952 $38,611,635 $39,760,257 $39,970,059 $41,225,618 29% 31% 31% 33% 11% 11% 11% 11% 34% 13% 12% 10% 11% 4% 2% 3% 2% 0.3% 0% 0.3% 0.3% 10% 10% 10% 9% 100.00% 100.00% 100.00% 100.00% 33% 33% 33% 10.4% (1.3%) 4.7% (7.4%) (11.0%) 300.0% (0.8%) 3.7% 30.53% 11.49% 32.59% 12.13% 3.33% 0.20% 9.73% 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. For FY2018 both property taxes and sales tax are projected to be 33% of the General Fund revenues. Fines and fees and other franchise fees average 12.13% and 11.49% of total revenues respectively with other sources varying from less than 1% to a little under 10%. Recent trends are showing less reliance on other sources of revenues and more on the sales and use and property taxes. * Includes Penalty and Interest. Reclassification of categories from prior years. 66 Adj. Net Taxable Value Assessed TIF Increment Value Proposed Tax Rate per $100 Valuation Estimated Tax Levy Est. Percent of Collection (O&M and I&S) General Fund Collections Ceiling Revenues Estimated Fund Collections Operating & Maintenance - General Fund Interest and Sinking - Debt Service Fund TOTAL PROPERTY TAXES Estimated Revenues FY18 Operating & Maintenance Debt Service $3,629,365,224 $3,629,365,224 $113,256,202 0.361056 0.101444 $13,104,041 $3,681,773 98.50% 100.00% $12,907,480 $731,568 $13,639,048 $3,681,773 Proposed Fund Distribution Rate 0.361056 0.101444 0.462500 Percent 78.07% 21.93% 100.00% $ Amount $13,639,048 $3,681,773 $17,320,822 Additional Sales Tax $ 2,771,302 $ 2,771,302 Total $ 16,410,350 $ 3,681,773 $ 20,092,124 0.500000 0.450000 0.400000 0.350000 0 co 0.300000 m 0.250000 0 0 1- 0.200000 1 d. 0.150000 N 0.100000 CD U 0.050000 0.000000 Ten Year Breakdown of Tax Rate 2009 2010 2011 2012 2013 2014 2015 2016 • Interest & Sinking • Operating & Maintenance 2017 P oposed 2018 Fiscal Year 2009 2010 2011 2012 2013 2014 2015 2016 2017 Proposed 2018 Operating & Interest & Total Maintenance Sinking Tax Rate 0.351937 0.118063 0.470000 0.360791 0.109209 0.470000 0.343905 0.126095 0.470000 0.345388 0.124612 0.470000 0.355130 0.114870 0.470000 0.360619 0.109381 0.470000 0.364505 0.102995 0.467500 0.366571 0.100929 0.467500 0.363053 0.099447 0.462500 0.361056 0.101444 0.462500 67 General Fund Expenditures FY2017-2018 Admin Srvcs 6% Non -Depart 12% Development 2% Public Works Finance 5% 4% PACS 6% Capital 6% City Admin 2% Fire 24% Police 33% General Fund Expenditures Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. City Council $ 18,826 $ 40,680 $ 40,680 $ 40,680 $ - 0% City Administration $ 541,578 $ 575,104 $ 575,104 $ 596,912 $ 21,808 4% City Secretary $ 330,243 $ 395,941 $ 395,941 $ 412,918 $ 16,977 4% Communications/Marketing $ 9,888 $ 23,475 $ 23,475 $ 23,475 $ - 0% Total - City Administration $ 900,535 $ 1,035,200 $ 1,035,200 $ 1,073,985 $ 38,785 4% Finance/Budget $ 215,067 $ 267,553 $ 267,553 $ 240,938 $ (26,615) (10%) Municipal Court $ 676,308 $ 769,777 $ 769,777 $ 808,974 $ 39,197 5% Accounting $ 333,876 $ 361,067 $ 361,067 $ 469,965 $ 108,898 30% Purchasing $ 86,405 $ 91,660 $ 91,660 $ 95,286 $ 3,626 4% Total - Finance $ 1,311,656 $ 1,490,057 $ 1,490,057 $ 1,615,163 $ 125,106 8% Emergency Management $ 40,339 $ 50,775 $ 50,775 $ 50,775 $ - 0% Police Code Compliance $ 1,583,599 $ 1,742,359 $ 1,742,359 $ 1,703,150 $ (39,209) (2%) Police Administration $ 971,909 $ 1,045,569 $ 1,045,569 $ 1,068,297 $ 22,728 2% Police Patrol $ 4,891,643 $ 5,463,098 $ 5,463,098 $ 5,852,113 $ 389,015 7% Police CID $ 1,628,053 $ 1,731,063 $ 1,731,063 $ 1,795,160 $ 64,097 4% Police Service $ 1,931,366 $ 2,030,972 $ 2,030,972 $ 2,281,586 $ 250,614 12% Police Detention $ 1,504,388 $ 1,565,305 $ 1,565,305 $ 1,569,978 $ 4,673 0% Total -Police $ 12,551,297 $ 13,629,141 $ 13,629,141 $ 14,321,059 $ 691,918 5% Fire Marshal/Education $ 558,168 $ 589,076 $ 589,076 $ 614,337 $ 25,261 4% Fire Administration $ 505,940 $ 528,987 $ 528,987 $ 553,477 $ 24,490 5% EMS/Suppression $ 8,231,642 $ 8,980,900 $ 8,980,900 $ 9,254,148 $ 273,248 3% Total -Fire $ 9,295,750 $ 10,098,963 $ 10,098,963 $ 10,421,962 $ 322,999 3% Information Services $ 300,164 $ 327,518 $ 327,518 $ 352,956 $ 25,438 8% Personnel $ 339,186 $ 416,262 $ 416,262 $ 449,397 $ 33,135 8% Facility Maintenance $ 873,507 $ 1,016,284 $ 1,016,284 $ 1,044,176 $ 27,892 3% Library $ 724,339 $ 755,972 $ 755,972 $ 793,773 $ 37,801 5% Total - Administrative Services $ 2,237,196 $ 2,516,036 $ 2,516,036 $ 2,640,302 $ 124,266 5% Planning & Development $ 292,390 $ 336,860 $ 336,860 $ 325,492 $ (11,368) (3%) Inspection Services $ 314,224 $ 379,716 $ 379,716 $ 395,007 $ 15,291 4% Total -Development $ 606,614 $ 716,576 $ 716,576 $ 720,499 $ 3,923 1% Recreation $ 600,713 $ 706,474 $ 706,474 $ 725,351 $ 18,877 3% Parks $ 1,215,835 $ 1,374,093 $ 1,374,093 $ 1,457,924 $ 83,831 6% Swimming Pools $ 133,772 $ 163,460 $ 163,460 $ 163,460 $ - 0% Senior Center $ 227,947 $ 275,047 $ 275,047 $ 278,107 $ 3,060 1% Recreation Admin. $ 66,531 $ 76,024 $ 76,024 $ 79,162 $ 3,138 4% Total -Parks & Comm Srvcs $ 2,244,798 $ 2,595,098 $ 2,595,098 $ 2,704,004 $ 108,906 4% Street Maintenance $ 1,555,701 $ 1,850,324 $ 1,850,324 $ 1,955,713 $ 105,389 6% Animal Control $ 299,020 $ 298,292 $ 298,292 $ 315,937 $ 17,645 6% City Engineer $ 43,548 $ 109,800 $ 109,800 $ 122,735 $ 12,935 12% Total - Public Works $ 1,898,269 $ 2,258,416 $ 2,258,416 $ 2,394,385 $ 135,969 6% Legal Services $ 126,862 $ 175,000 $ 175,000 $ 175,000 $ - 0% Non -Departmental $ 4,794,689 $ 5,209,274 $ 5,484,274 $ 5,137,266 $ (72,008) (1%) Betterment $ 19,630 $ 29,000 $ 29,000 $ 13,500 $ (15,500) (53%) Total - Non -Depart. $ 4,941,181 $ 5,413,274 $ 5,688,274 $ 5,325,766 $ (87,508) (2%) Total Operating Expenses $ 35,987,296 $ 39,752,761 $ 40,027,761 $ 41,217,125 $ 1,464,364 4% Capital Expenses $ 1,430,199 $ 2,099,305 $ 1,373,164 $ 2,750,528 $ 651,223 31% Total Expenses $ 37,417,495 $ 41,852,066 $ 41,400,925 $ 43,967,653 $ 2,115,587 5% 68 City Administration Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To provide our citizens the most efficient services possible that protect and enhance quality of life, through planning and visionary leadership. Accomplishments FY2016-17: • Maintained a solid financial position including a stable property tax rate. • Participated in numerous events and activities for the community, many in conjunction with our neighboring cities and school district as well as local non-profit agencies. • Held citywide Town Hall meetings. • Coordinated Board & Commission Appreciation event. • Maintained document imaging system for City's legislative records. • Completed updates to the Code of Ordinances. • Responded to all open records requests within State statute requirements. • Worked with the rapidly changing face of media on Euless events and issues. • Provided resources for citizens, staff and media to learn more about City issues and services. • Completed numerous water, wastewater and street improvements in accordance with the adopted Capital Improvements Plan. • Continued work on a major redevelopment of approximately 56 acres along with many other commercial and residential developments throughout the City. Objectives for FY2017-18: • Maintain solid financial position which is responsive to the overall economic climate with emphasis on maintaining a stable low tax rate, promotion of a pay-as-you-go strategy Budget Appropriation General Fund 97.6% when possible in lieu of debt, and maintenance of established reserve levels. • Continue to provide a safe community through quality police and fire service. • Use a systematic approach to upgrading the City's infrastructure and facilities using a pay-as-you-go system when possible. • Promote community partnerships with neighboring cities, school districts, Tarrant County, DFW Airport, and non-profit agencies within the area. • Continue progress on the development of vacant tracts and seek redevelopment opportunities that will complement the overall vision for Euless. • Develop and mentor future leaders to ensure continuity. • Maintain a culture of harmony that celebrates various perspectives to produce the best outcomes for our citizens. • Maintain the records and minutes of all boards and commissions. • Conduct general election. • Process public information requests according to State statutes. • Evaluate and implement solutions to efficiently track and respond to request from the public. • Create new avenues of promotion for water conservation and reclaimed water education. • Continue to cultivate a simple philosophy of "Do the right thing... every day." Issues / Trends: • Economic conditions have improved, but the City still faces budgetary challenges. City personnel and service to citizens remain a top priority. • With changing laws, staff training is critical to ensure compliance with state statutes. • Expand communication method to citizens by utilizing new trends in technology. City Secretary's Office 0.9% Communications / Marketing 0.1% 69 City Manager's Office 1.3% City Council 0.1% City Administration Expenditures by Division: General Fund Expenditures Proposed Actual Budget Estimated Budget FY16 FY17 FY17 FY18 FY17 Budget to FY18 Proposed $ Diff % Diff. City Council City Administration City Secretary Communications/Marketing $ 18,826 $ $ 541,578 $ $ 330,243 $ $ 9,888 $ 40,680 $ 575,104 $ 395,941 $ 23,475 $ 40,680 $ 575,104 $ 395,941 $ 23,475 $ 40,680 $ 596,912 $ 412,918 $ 23,475 $ 21,808 16,977 0% 4% 4% 0% Total - City Administration $ 900,535 $ 1,035,200 $ 1,035,200 $ 1,073,985 $ 38,785 4% Division Services: City Council - The Mayor and City Council, as the legislative branch of city government, are responsible for establishing policy by adopting ordinances (local laws) and resolutions (statements of official policy) for the city government to be implemented by the City Manager through the administrative staff. City Manager's Office — To enhance the City's tradition of professional city management, ensuring the effective use of the City's resources. To provide support and coordination of legislative and administrative activities. To facilitate the development of priorities and goals for the City departments. To serve as a link between the City Council and Staff and to see that all policies of the City are executed. The City Manager is the chief administrative officer for the City of Euless. The City Manager and staff are responsible for the preparation, recommendation, and execution of the policies to aid in the efficient delivery of services to the citizens. City Secretary's Office - The City Secretary's Office is committed to providing support services to the citizens, the City Council members, and the City staff in a cost effective and efficient manner. The City Secretary serves at the discretion of the City Council and is responsible for the City Council meeting minutes and other official records such as ordinances, resolutions, contracts, deeds, liens, etc. The City Secretary serves as the chief election official conducting all City elections, as the Records Management Officer administering the Local Government Records Act, and as the coordinator of the Board and Commission appointments. Communications/Marketing - The Communications/Marketing office is the citizen, staff, and media link to Euless city government enabling each to access information, understand local, and regional issues and improve community relations through means of communication, including cable programming, website, digital and print newsletters, special publications, media relations, special events, crisis communication, and other proactive marketing efforts. Personnel by Division: FY 15/16 FY 16/17 ACTUAL BUDGETED FY 16/17 FY 17/18 ESTIMATED BUDGETED CITY MANAGERS OFFICE CITY SECRETARY 3.50 3.50 3.50 3.50 3.50 3.50 3.50 3.50 Total City Administration 7.00 7.00 7.00 7.00 Services Levels: 55,000 54,500 54,000 53,500 FY2016 Population FY2017 870 6,000 c 0 4,000 2,000 Property Tax Base FY2018 FY2016 D Maintain G.O. and W& WW Revenue Bond Ratings at or above Aa2/AA (AA+) 70 01 FY2017 FY2018 Finance Department Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To providing accurate and timely financial data to management, council, and stakeholders to facilitate the decision making process and regulatory compliance. Accomplishments FY2016-17: • Received Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association of the United States and Canada (GFOA). • Worked with financial advisors to prepare and issue continuing disclosure documents, perform arbitrage rebate calculations on all applicable bond issues, and issue tax notes. • Earned a market-based return on the City's investment portfolio while ensuring compliance with remaining investment objectives. • Continued to refine external audit process by updating and utilizing year-end closing and work paper preparation checklists and assignments. • Held three online auctions for proper disposal of assets. • Continued to expand the procurement card program with JPMorgan bank. • Sought requests for proposals and awarded a new multi- year agreement for bank depository and ambulance billing services. Objectives for FY2017-18: • Receive Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from GFOA. General Fund 98.2% • Monitor market conditions and determine feasibility of potential debt refunding or debt issuance. • Optimize return on investment while attaining remaining investment objectives in accordance with established policies. • Monitor advances in and leverage of new technology to automate processes, streamline procedures, and increase efficiency. • Continue work on document imaging and workflow process project. • Continue to identify additional commodities and services that could be placed on an annual agreement with the intent of obtaining lower prices through economies of scale. • Present various training opportunities for staff. • Seek proposals and award a new multi-year agreement for actuary services. • Assist City in detailing the long -ranging financing of Capital Project Improvements. Issues / Trends: • Closely monitor City compliance with new laws at the federal and state level. • Explore new revenue opportunities, monitor City-wide expenditures/expenses, maintain current service levels, and remain competitive in the labor market while working within budgetary constraints and maintaining a stable tax rate. • To continue to provide quality services and achieve operational efficiencies while working within budgetary constraints. • To utilize technology to streamline operations to accomplish more with less. • To attract and retain knowledgeable, professional personnel and provide development opportunities for existing team members. Budget Appropriation 71 Purchasing 0.21% Finance / Budget 0.54% Finance Department Expenditures by Division: General Fund Expenditures Actual Budget FY 16 FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Finance/Budget Accounting Purchasing $ 215,067 $ $ 333,876 $ $ 86,405 $ 267,553 $ 361,067 $ 91,660 $ 267,553 $ 240,938 $ 361,067 $ 469,965 $ 91,660 $ 95,286 $ (26,615) 108,898 3,626 (10%) 30% 4% Total - Finance $ 635,348 $ 720,280 $ 720,280 $ 806,189 $ 85,909 12% Division Services: Finance / Budget — To establish, monitor, and update the City's fiscal policies to ensure they are both responsive in the current environment and fiscally responsible. Administration performs timely and thorough analysis of new pronouncements and legislation to identify applicability, implementation options, and compliance. Accounting—To plan, collect, record, summarize, and report the results of all financial transactions of the City in a timely manner and in accordance with generally accepted accounting principles; as well as ensure compliance with applicable local, state and federal statutes, bond covenants, grant contracts, and management policies. Purchasing — To conduct all purchases in accordance with state laws. To foster an understanding and appreciation of a sound purchasing policy and procedures throughout all departments of the City. Responsible for obtaining the lowest possible price and best value consistent with delivery terms. To maintain continuity of supply to support ongoing services, operations, and construction services. Responsible for advising the user departments of any unusual delays in delivery schedules, and to maintain sufficient quantities of inventoried supplies for the benefit of all City departments. Personnel by Division: FY 15/16 FY 16/17 ACTUAL BUDGETED FY 16/17 FY 17/18 ESTIMATED BUDGETED FINANCE/BUDGET ACCOUNTING PURCHASING 2.00 3.50 1.00 2.00 3.50 1.00 2.00 3.50 1.00 2.00 4.00 1.00 Total Finance 6.50 6.50 6.50 7.00 Services Levels: G G GFOA Distinguished Budget Award Collateral Compliance 72 G GFOA Certification of Achievement for Excellence in Financial Reporting LiUnmodified Audit Opinion Municipal Court Location & Hours of Operation: 1102 W Euless Blvd. Mon -Wed & Fri, 8 a.m. — 5 p.m. Thursday, 8 a.m. — 6 p.m. Mission: The Municipal Court is the judicial branch of the government of the City of Euless. The Court shall serve as an unbiased entity for the adjudication of Class C cases filed. The court and its officers are dedicated to the principles of fair and impartial justice administered with respect and equality. Accomplishments FY2016-17: • Victims Impact Panel hosted by Euless Municipal Court and the City's Juvenile Case Manager, sponsored and presented by MADD. • Maintained and managed all cases filed with the Court in a timely manner. • Community Service Program. General Fund 98% Expenditures by Division: Objectives for FY2017-18: • Continue to explore and improve processes by maximizing current software available through technology. • Maintain a high percentage level of entering citations timely into the court system. • Continue to provide court services to our defendants online, by telephone and through mail. • Implement a Courtroom Security Committee to establish policies and procedures necessary to provide adequate court security. Issues / Trends: • Implementation of any procedural changes as needed by the Court. Budget Appropriation Municipal Court 2% General Fund Expenditures Actual FY 16 Budget Estimated FY 17 FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Municipal Court $ 676,308 $ 769,777 $ 769,777 $ 808,974 $ 39,197 5% Total - Finance $ 676,308 $ 769,777 $ 769,777 $ 808,974 $ 39,197 5% Division Services: Municipal Court - Provides administrative and clerical support for municipal court proceedings including: the collection of fines, fees, and state costs; filing citations and complaints; court scheduling; issuing, tracking and clearing warrants; updating and maintaining court records; and reporting collections, convictions, and statistical data to appropriate state agencies. 73 Municipal Court Personnel by Division: FY 15/16 FY 16/17 FY 16/17 FY 17/18 ACTUAL BUDGETED ESTIMATED BUDGETED MUNICIPAL COURT 7.75 7.75 7.75 7.75 Total Municipal Court 7.75 7.75 7.75 7.75 Services Levels: 30,000 29,000 28,000 27,000 26,000 25,000 24,000 23,000 FY2015 Cases Filed FY2016 FY2017 74 17,000 - 16,000 - 15,000 - 14,000 - 13,000 - Arrest Warrants Issued 13,601 16,136 14,216 12,000 - FY2015 FY2016 FY2017 Police Department Location & Hours of Operation: Administration, Code, Technological Support, Property & Evidence, Records 1102 W Euless Blvd. Mon -Fri, 8 a.m. — 5 p.m. Criminal Investigations 1102 W Euless Blvd. Mon -Fri, 8 a.m. — 6 p.m. Communications, Detention, Emergency Management Patrol 1102 W Euless Blvd. 24/7 Mission: To provide the citizens of Euless professional, efficient police services including, but not limited to, enforcement of Federal, State, and Local Laws; investigation of criminal offenses; crime prevention; prevention and investigation of traffic accidents; order maintenance; and community social services. Accomplishments FY2016-17: • Equipped all officers with individual first-aid equipment & provided critical first-aid techniques & training. • Received grant funding for body worn cameras and a training simulator. • Launched the use of IA Pro and Blue Team for paperless frontline documentation to track critical incidents. • Successfully completed TCOLE Audit of training division. • All police department utilizing online scheduling program. • Internal Peer Support Team established to provide training, resources, debriefings, and support to employees involved in critical incidents. • Significantly improved hotel/motel inspection program with great benefits in overall condition of properties. • Code Compliance identified over 6,700 violations and maintained multiple programs with increased workload. Expenditures by Division: General Fund 75.4% • Sustained PMI Program; currently no tier 3 properties and many tier 2 properties continue to improve with goal of tier 1 status. • Received and processed over 1,339 Public Information Act requests. • Completed technology upgrade of the EOC. • Joined the Tarrant County Emergency Operations Plan. • Upgraded Outdoor Warning Sirens computer and software, which included time stamp encryption. • Awarded grant funds for replacement of batteries in Outdoor Warning Sirens. Objectives for FY2017-18: • Maintain citizens' trust and confidence in their police department by maintaining a high degree of integrity and professionalism among all police employees. • Provide all police department employees with Crisis Intervention/Mental Health Training. • Develop and implement new training simulator program. • Cadet Program, targeting young people 18-25 years of age to develop future quality police employees. • Increase clearance and stolen property recovery rates. • Expand and improve Citizens Police Academy. • Continue to expand and improve upon the positive relations with the community and local schools. • Decrease the number of residential, commercial, and vehicular burglaries. • Continue goal of decreasing dispatch times to: <1:00 minute for Police P-1 CFS and to <45 seconds for Fire and EMS. Issues / Trends: • Succession Planning. • Recruiting quality employees. • Growing demands by Federal, State, and local Emergency Planners. Budget Appropriation Patrol 10.0% CID 3.1% Service 3.9% Detention 2.7% Emergency Management 0.1% Administration YCode Compliance 1.8% 2.9% 75 Police Department General Fund Expenditures Proposed Actual Budget Estimated Budget FY 16 FY 17 FY 17 FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Emergency Management Police Code Compliance Police Administration Police Patrol Police CID Police Service Police Detention $ 40,339 $ 1,583,599 $ 971,909 $ 4,891,643 $ 1,628,053 $ 1,931,366 $ 1,504,388 $ 50,775 $ 1,742,359 $ 1,045,569 $ 5,463,098 $ 1,731,063 $ 2,030,972 $ 1,565,305 $ 50,775 $ 1,742,359 $ 1,045,569 $ 5,463,098 $ 1,731,063 $ 2,030,972 $ 1,565,305 $ 50,775 $ 1,703,150 $ 1,068,297 $ 5,852,113 $ 1,795,160 $ 2,281,586 $ 1,569,978 (39,209) 22,728 389,015 64,097 250,614 4,673 0% (2%) 2% 7% 4% 12% 0% Total -Police $ 12,551,297 $ 13,629,141 $ 13,629,141 $ 14,321,059 $ 691,918 5% Division Services: Emergency Management - To identify, prepare for, respond to and recover from any manmade or naturally occurring disaster that may strike the City of Euless. Code Compliance - To provide the Citizens of Euless a safe, healthy, prosperous community in which to live. Administration —To provide the citizens of Euless professional, efficient police services. Patrol - To aggressively and intelligently provide the most effective service possible, in partnership with the community, to improve the quality of life for all of the citizens of Euless. Criminal Investigations (CID) — To investigate alleged and suspected criminal activity reported to the Department. Personnel conduct follow-up investigations on criminal offenses, interview victims and witnesses, interrogate suspects, perform crime scene processing and evidence recovery, execute search and arrest warrants, prepare criminal cases for prosecution, and provide courtroom testimony. Service — To provide twenty -four-hour emergency communications, including 911, the processing and storage of all police records, technical support and assistance for information management, and instruction to the Citizens Police Academy and other local groups. Detention - To provide safe, secure and sanitary environment for persons being held in the detention facility. Personnel by Division: FY 15/16 FY 16/17 ACTUAL BUDGETED FY 16/17 FY 17/18 ESTIMATED BUDGETED PD CODE PD ADMINISTRATION PD PATROL PD INVESTIGATION PD SERVICE PD DETENTION 15.00 6.00 42.00 13.00 22.00 18.00 15.00 6.00 44.00 13.00 21.00 17.00 15.00 6.00 44.00 13.00 21.00 17.00 15.00 6.00 45.00 13.00 22.00 17.00 Total Police 116.00 116.00 116.00 118.00 Services Levels: 135,000 130,000 125,000 120,000 Total Service Calls FY2015 FY2016 FY2017 10,000 8,000 6,000 4,000 2,000 0 FY2015 76 Total Arrests FY2016 FY2017 Fire Department Location & Hours of Operation: Administration, 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Fire Station 1 201 E Ash Ln. 24/7 Fire Station 2 1515 Westpark Way 24/7 Fire Station 3 202 S Main St. 24/7 Mission: To effectively and efficiently fulfill the obligation of delivering, at the highest level of competency possible, fire suppression, rescue, emergency medical care, fire prevention/inspection, fire safety education, fire investigation hazardous material response, and other services to the citizens or visitors of Euless. Accomplishments FY2016-17: • Responded to 4,675 emergency calls with a total average response time for all emergency responses of 5:27. • Prepared specifications and took delivery of new Pierce fire Quint truck for Fire Station #2. • Citizens Fire Academy Class #24 graduated with 23 students. • Community Emergency Response Team (CERT) class graduated with 18 students. • Successfully inspected by Texas Commission on Fire Protection with no violations found. • Maintained the Community Protection Class #1 rating through the Insurance Service Organization (150). General Fund 81% Objectives for FY2017-18: • Place the new Platform in service - 2017 Pierce Velocity 100 foot aerial. • Continue to support the SAFETY Troop as a primary public education outreach to the elementary schools. • Staff Squad 55 at or above 75%. • Implement a power loading system in each of the primary ambulances that will hydraulically load and unload patients. • Continue officer development and succession planning. • Inspect 100% of all commercial buildings. • Inspect at least 25% of all apartment units. • Implement a replacement program to replace all of the Automatic External Defibrillators (AED's). • Continue to monitor emergency deployment model and adjust accordingly as the Midtown Express Freeway project and new commercial/residential developments impact travel throughout the City. • Develop a proactive service model including manning and deployment of emergency services as the City continues to grow and expand. Issues / Trends: • Continue succession planning at the officer through battalion chief levels. • Prepare for growth and development of the City by analyzing and evaluating the potential demand on the fire department and resource deployment. • Continue to monitor newest trends in patient care through review and evaluation of medical protocols. • Increased training demands due to the required certifications and regional involvement in Northeast Fire Department Association and Tarrant County (NEFDA). Budget Appropriation 77 EMS / Suppression 17% Fire Marshal / Education 1% Administration 1% Fire Department Expenditures by Division: General Fund Expenditures Actual Budget FY 16 FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Fire Marshal/Education Fire Administration EMS/Suppression $ 558,168 $ $ 505,940 $ $ 8,231,642 $ 589,076 $ 589,076 $ 614,337 $ 25,261 528,987 $ 528,987 $ 553,477 $ 24,490 8,980,900 $ 8,980,900 $ 9,254,148 $ 273,248 4% 5% 3% Total -Fire $ 9,295,750 $ 10,098,963 $ 10,098,963 $ 10,421,962 $ 322,999 3% Division Services: Fire Marshal / Education - To maintain fire prevention, fire inspection, fire investigation, and fire education programs in the community. Administration — Responsible for the personnel management, budget, payroll, research and development, records management, public education, and oversight of the department. EMS/Suppression - To effectively deliver hazard emergency mitigation and emergency medical service to those who call within the response area. These services are delivered from three stations located strategically throughout the City for optimum response. Services are targeted to preserve life and protect property. Personnel by Division: FY 15/16 FY 16/17 ACTUAL BUDGETED FY 16/17 FY 17/18 ESTIMATED BUDGETED FIRE MARSHALL FD ADMINISTRATION FD PARAMEDIC 4.00 4.00 64.00 4.00 4.00 67.00 4.00 4.00 67.00 4.00 4.00 67.00 Total Fire 72.00 75.00 75.00 75.00 Services Levels: FY2015 Emergency Calls • In -City • Mutual Aid 210 4445 IMF 210 4675 FY2016 FY2017 78 Fire Marshal Activities 367 106 a FY2015 Fire / Bldg. Plans Received • DRC/Construction Meetings • Inspections 369 FY2016 445 FY2017 Administrative Services Department Locations & Hours of Operation: Information Services, Personnel 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Facility Maintenance 1314 Royal Parkway Mon -Fri, 7 a.m. — 5 p.m. Library 201 N Ector Dr. Mon, Tues, Thurs 10 a.m. — 9 p.m.; Wednesday 10 a.m. — 6 p.m.; Fri & Sat 10 a.m. — 5 p.m.; Sun 1— 5 p.m. Mission: To maintain and improve the quality of living for residents and organizational efficiency by managing various activities of the City. Accomplishments FY2016-17: • Assisted Fire and Police Departments with promotional testing. • Continued to streamline new employee orientation sessions to promote employee assimilation. • Formed a consortium with other area cities to share e -book and e-audiobook digital collections, which greatly increased the number of items available to library patrons. • Replaced generator in Fire Administration/Purchasing building. • Replaced carpet in Courts building. • Replaced all electrical at the Pauline Greenhouse. • Remodeled Texas Star Golf Course maintenance building. • Continued conversion of parking lot lights to LED fixtures. • Added full-time Fleet & Facility Secretary position. • Completed a telecommunications system upgrade. General Fund 94% • Completed audio/visual upgrade for Texas Star Golf Course and the Senior Center. Objectives for FY2017-18: • Continue various lighting, carpeting, roofing, and HVACs system replacements or enhancements. • Complete the library remodel design and prepare to move the library into temporary space. • Launch the HEB Reads Mobile Library, which will provide STEM classes, events and sites throughout the City, in partnership with the cities of Hurst, Bedford, and HEB ISD. • Replace carpet at Fire Administration/Purchasing building. • Repaint Fire Administration/Purchasing building. • Repaint jail cells & fixtures in Police Department. • Install generator at Public works. • Replace generator at Fire Station #2. • Upgrade interior and exterior lighting at Police Department. • Create cloud -based failover environment for critical systems. • Expand Wi-Fi service to additional public facilities. Issues / Trends: • Stay abreast of federal and local changes in health care and labor policies. • Keeping up to date on technological needs of City staff and the citizens. • Circulation numbers impacted as patrons move from DVD and CD formats towards digital and streaming formats. • Building visits remain steady and attendance at classes and events is increasing. • Continued reduction in electrical usage. • Change in HVAC refrigerants. • Remote monitoring of HVAC and generator sets. • Continue to enhance network security for critical systems. Budget Appropriation Facility Main nance 2% 79 Personnel 1% Library 2% Information Services 1% Administrative Services Department Expenditures by Division: General Fund Expenditures Proposed Actual Budget Estimated Budget FY16 FY17 FY17 FY18 FY17 Budget to FY18 Proposed $ Diff % Diff. Information Services Personnel Facility Maintenance Library $ 300,164 $ $ 339,186 $ $ 873,507 $ $ 724,339 $ 327,518 $ 416,262 $ 1,016,284 $ 755,972 $ 327,518 $ 352,956 $ 416,262 $ 449,397 $ 1,016,284 $ 1,044,176 $ 755,972 $ 793,773 $ 25,438 33,135 27,892 37,801 8% 8% 3% 5% Total - Administrative Services $ 2,237,196 $ 2,516,036 $ 2,516,036 $ 2,640,302 $ 124,266 5% Division Services: Information Services - To provide timely and competent computer services to City departments. Provide in-house support for both software and hardware, and to assist other departments in systems selection, implementation, and operation. Personnel —Recruitment, hiring, orientation, compensation, benefit administration, safety and risk management and communications. Ensures compliance with mandates established by the City of Euless, State of Texas, and United States Government. Facility Maintenance - To provide the citizens of Euless and City staff with safe and accessible facilities. To maintain the City's investment in facility structures both interior and exterior, building control equipment, interior environmental controls, security systems, and lighting control devices. Library - To serve the continuing informational, educational, cultural and leisure needs of residents of all ages. To provide the community with the best possible materials in various formats. To promote the joy of reading and learning. Personnel by Division: FY 15/16 FY 16/17 ACTUAL BUDGETED FY 16/17 FY 17/18 ESTIMATED BUDGETED INFORMATION SERVICES PERSONNEL FACILITY MAINTENANCE LIBRARY 1.00 3.50 3.00 9.00 1.00 3.50 3.50 9.00 1.00 3.50 3.50 9.00 1.00 3.50 4.00 9.00 Total City Administrative Services 16.50 17.00 17.00 17.50 Services Levels: 105,000 100,000 95,000 90,000 85,000 80,000 75,000 FY2015 Library Holdings t 98,596 101,160 FY2016 86,123 1 FY2017 80 Thousands 580 560 540 520 500 480 460 440 FY2015 Library Items Circulated FY2016 FY2017 Planning & Development Department Location & Hours of Operation: Planning and Engineering Building 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: Planning and Development is primarily responsible for monitoring the City's property development through the land use plan. The department reviews site plans for proposed projects, issues building permits, processes zoning variance requests, and continually assesses the City's land use plan for future development and redevelopment of the City. Accomplishments FY2016-17: • Facilitated over 63 residential and commercial cases through the Development Services Group, Planning and Zoning Commission, and City Council processes, affecting 256 acres of property. • Completed revisions to the Unified Development Code. • Worked with 26 business/property owners impacted by the Airport Freeway Segment 2E. • Evaluated and recommended potential updating of the Unified Development Code; permitted use table, handling of outdated CUD districts, and document reorganization. • Increased the department's visibility through public information communication, in-person presentations, online reporting, and project -associated community meetings. • Performed all inspections promptly. • Provided review comments on all plans reviewed promptly. • Provided weekly in-house training and formal training as needed for inspection staff. • Provided additional on-line services, applications, and information. • Completed verification of State credentials as required by new state law. Objectives for FY2017-18: • Evaluate and recommend potential updating of the Unified Development Code; parking standards; landscaping and General Fund 98% screening, permitted use table, handling of outdated CUD districts, and document reorganization. • Continue to effectively administer inspection and review of construction within the Glade Parks, Founders Parc, and RiverWalk! Planned Developments. • Increase the department's visibility through public information communication, in-person presentations, online reporting, and project -associated community meetings. • coordinate and administer programs/projects associated with redevelopment efforts throughout the City, with specific emphasis on the Tarrant County CDBG and Home Programs and the creation of public/private partnerships in targeted areas. • Perform all inspections within 24 hours of request. • Provide comments on all plans reviewed within days of submittal. • Provide weekly in-house training needed for inspection staff. • Provide additional on-line information. • Complete verification of State new state law. • Implement electronic reporting of inspections in the field to provide improved customer service and reduce staff time. Continue to effectively 10 business and formal training as services, applications, and credentials as required by Issues / Trends: • Construction activity levels will remain strong with several residential and commercial developments. • The continued strength of the economy has created the most favorable development climate in over a decade. As projects become a reality, thousands of square feet of commercial/retail space will be under construction over the next few years. This would create challenges for our current staff to meet all of the workload demands created to get the projects through the development process, complete plan review, and construction inspections. • There are approximately 780 platted lots within seven subdivisions, which will increase our workload dramatically. Budget Appropriation Inspection Services 1% 81 Planning & Development 1% Planning & Development Department Expenditures by Division: General Fund Expenditures Actual FY 16 Budget Estimated FY 17 FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Planning & Development Inspection Services $ 292,390 $ 336,860 $ 336,860 $ 325,492 $ (11,368) $ 314,224 $ 379,716 $ 379,716 $ 395,007 $ 15,291 (3%) 4% Total -Development $ 606,614 $ 716,576 $ 716,576 $ 720,499 $ 3,923 1% Division Services: Planning & Development - To guide the growth and redevelopment of the City, in a well-planned and sustainable manner, whereby enhancing the quality of life for residents while encouraging future economic development. To assist the City Council and Planning and Zoning Commission in the preparation of long and short range plans; to help guide the City's future physical development; and to assist in the planning, preparation, maintenance, coordination and enforcement of land development policies, regulations, and guidelines. Coordinate the activities of and prepare agendas, packets and minutes for a variety of Boards and Commissions. Assist developers and citizens with applications for various development activities. Inspection Services—To evaluate, recommend, and enforce minimum standards to safeguard life or limb, health, property, and public welfare by regulating and controlling the design, construction, quality of materials used and occupancy, location, and maintenance of all buildings and structures within the City of Euless and certain equipment specifically regulated. To regulate thorough plan reviews and field inspections, the initial construction, subsequent remodeling, and occupancy of all buildings and structures within in the City of Euless. Personnel by Division: FY 15/16 ACTUAL FY 16/17 FY 16/17 BUDGETED ESTIMATED FY 17/18 BUDGETED PLANNING INSPECTIONS SERVICES 2.50 4.00 3.00 4.00 3.00 4.00 2.50 4.00 Total Planning & Development 6.50 7.00 7.00 6.50 Services Levels: Certificates of Occupancy Issued 200 150 100 50 FY2015 FY2016 10,000 8,000 6,000 4,000 2,000 FY2017 FY2015 82 Inspections FY2016 00 FY2017 Parks & Community Services Department Locations & Hours of Operation: Administration 1314 Royal Parkway Mon -Fri, 8 a.m. — 5 p.m. Parks Department 1997 S Pipeline Rd. Mon -Fri, 7 a.m. — 3:30 p.m. Simmons Center 508 Simmons Dr. Available for rent, Fri -Sun, 9 a.m. — 11 p.m. Euless Family Life Center 300 W Midway Dr. Mon-Thurs, 5:30 a.m. — 9 p.m.; Fri, 5:30 a.m. — 8 p.m.; Sat, 8 a.m. — 6 p.m.; Sun, noon — 6 p.m. Senior Center Mon -Wed & Fri, 6:30 a.m. — 4 p.m.; Thurs, 6:30 a.m. — 9 p.m. Natatorium Mon -Thur 10:30 a.m. — 8:30 p.m.; Fri 10:30 a.m. — 5 p.m; Sat, 10:30 a.m. — 3:30 p.m.; Sun noon — 3:30 p.m. Aquatics Center Seasonal Hours Splash Island 600 S Main St. Seasonal Hours Wilshire Pool 201 Sierra Dr. Seasonal Hours Mission: To provide quality parks and leisure activities for citizens and to provide direction, leadership and support to the Parks and Leisure Services Board, Historical Preservation General Fund 94.2% Committee, and the Economic Development Corporation by promoting the benefits of parks and recreation to the community through programming, planning, preservation, and professional staff development. Accomplishments FY2016-17: • Introduced new swim lesson program as well as more water related fitness programs to our citizens. • Increased program offerings for our seniors. Objectives for FY2017-18: • Continue to look for new and exciting classes and programs for our citizens. • Increase overall quality of class and program offerings. • Develop relationships with our patrons to increase overall customer service experience. • Ensure cleanliness of facilities. • Improve overall quality of our parks system by making necessary improvements that meet the needs of our community. • Expand our vision of our parks system to meet the growing demands of a changing demographic. Issues / Trends: • Ability to provide additional rental/meeting room space for citizens. • Parks are aging and assessments need to be made to determine parks usage to provide the best experience. • Being able to protect our parks system from continued erosion that occurs after each major rain event. Budget Appropriation Aquatics A0.4 % Senior Center 0.6% 83 Recreation Admin. 0.2% Recreation 1.6% r .43,355 1111111 Parks & Community Services Department Expenditures by Division: General Fund Expenditures Proposed Actual Budget Estimated Budget FY 16 FY 17 FY 17 FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Recreation Parks Swimming Pools Senior Center Recreation Admin. $ 600,713 $ $ 1,215,835 $ $ 133,772 $ $ 227,947 $ $ 66,531 $ 706,474 $ 1,374,093 $ 163,460 $ 275,047 $ 76,024 $ 706,474 $ 725,351 $ 1,374,093 $ 1,457,924 $ 163,460 $ 163,460 $ 275,047 $ 278,107 $ 76,024 $ 79,162 $ 18,877 83,831 3,060 3,138 3% 6% 0% 1% 4% Total -Parks & Comm Srvcs $ 2,244,798 $ 2,595,098 $ 2,595,098 $ 2,704,004 $ 108,906 4% Division Services: Recreation - Encourages a healthy and positive lifestyle through exemplary fitness and recreational programs. Parks - Provides safe and aesthetically pleasing parks, amenities, and leisure opportunities thereby contributing to a wholesome lifestyle. Aquatics - Promotes recreation and leisure opportunities for citizens of all ages and skill levels and enhances the quality of life of the community. Senior Center - Furnishes a friendly environment for seniors to stimulate their minds, strengthen their bodies, and engage in community. Recreation Admin. - Provides direction, leadership, and support to the Parks and Leisure Services Board, Historical Preservation Committee, and the Economic Development Corporation. Promotes the benefits of parks and recreation to the community through programs, planning, preservation, and professional staff development. Personnel by Division: FY 15/16 FY 16/17 ACTUAL BUDGETED FY 16/17 FY 17/18 ESTIMATED BUDGETED RECREATION PARKS SENIOR CENTER RECREATION ADMINISTRATION 6.50 11.00 2.00 1.00 6.50 11.00 2.00 1.00 6.50 11.00 2.00 1.00 6.50 11.00 2.00 1.00 Total Parks & Community Services 20.50 20.50 20.50 20.50 Services Levels: 80,000 60,000 40,000 20,000 0 Aquatic Attendance • Aquatics Center • Wilshire Pool Natatorium 11,000 14,554 14,465 FY2015 FY2016 FY2017 50,000 40,000 30,000 20,000 10,000 84 0 Senior Center Attendance 35,000 FY2015 43,146 FY2016 FY2017 Public Works Department Locations & Hours of Operation: Streets 1513 Westpark Way Mon -Fri, 8 a.m. — 5 p.m. and on-call 24/7 Animal Control 1517 Westpark Way Mon, Tues, Thurs, Fri, 7 a.m. — 4 p.m. Wed, 7 a.m. — 6 p.m. Sat, 9 a.m. — 2 p.m. On-call 24/7 Engineering 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To improve the safety and quality of living for residents by managing the maintenance of streets, sidewalks, and the storm drainage system, and to compassionately and responsibly care for stray, abandoned, and surrendered animals through the Animal Services Department. Accomplishments FY2016-17: • Used private vendors to supplement City forces with concrete work, road striping, traffic signals, and street paving. • Concentrated on preventative street maintenance program based on the I.M.S. report. • Implemented the 2017 ADA plan. • Provided continuing education for staff. • Encouraged adoption from the shelter through Euless publications, web site, and participation at Trinity Gap Rescue events. • Completed construction of 42nd Year CDBG project. General Fund 94.8% Objectives for FY2017-18: • Complete I.M.S. street maintenance program. • Complete construction of 43rd Year CDBG project. • Continue to provide continuing education for staff. • Explore new avenues for adoption from the shelter. • Continue existing adoption efforts through Euless publications, web site and participation at Trinity Gap Rescue events. • Expand in-house street paving with new paver. Issues / Trends: • Increase of streets reaching the end of their useful life with many requiring extensive curb and gutter repairs and ADA ramp upgrades. • Increased price of petroleum based products including asphalt. • Utilize contract labor when more efficient. • Construction unit bid prices show a slow inflationary trend. Budget Appropriation Animal Control 0.7% 85 Engineering 0.3% Public Works Department Expenditures by Division: General Fund Expenditures Actual Budget FY 16 FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Street Maintenance Animal Control City Engineer $ 1,555,701 $ $ 299,020 $ $ 43,548 $ 1,850,324 $ 1,850,324 $ 1,955,713 $ 105,389 298,292 $ 298,292 $ 315,937 $ 17,645 109,800 $ 109,800 $ 122,735 $ 12,935 6% 6% 12% Total - Public Works $ 1,898,269 $ 2,258,416 $ 2,258,416 $ 2,394,385 $ 135,969 6% Division Services: Street Maintenance — Maintains safe driving conditions and prolong the material life of City streets through aggressive preventative maintenance. Performs curb, gutter, street, and sidewalk repairs; installation and replacement of street and traffic control signs; right- of-way maintenance; and drainage maintenance. Animal Control — Provides animal control services to protect the health, safety, and welfare of both people and animals efficiently and professionally. Enforces City ordinances and regulations concerning pets and other animals. Provides public outreach to citizens and businesses through public education, training in schools, and community organizations. Engineering - Provides a safe and efficient street and thoroughfare network which includes proper functioning of all traffic signals, signs, and installation of street lights throughout the City. Inspects all Public Works construction within the City and review development plans and studies for regulation compliance, engineering design, safety, and health concerns. Conduct acquisition of properties, right-of-way, and easements and verifies legal documents. Personnel by Division: FY 15/16 FY 16/17 ACTUAL BUDGETED FY 16/17 FY 17/18 ESTIMATED BUDGETED STREET MAINTENANCE ANIMAL CONTROL CITY ENGINEER 9.50 3.00 0.50 10.50 3.00 0.50 10.50 3.00 0.50 10.50 3.00 1.00 Total Public Works 13.00 14.00 14.00 14.50 Services Levels: G ADA/TSA Infrastructure Improvements Completed 86 G FY2017 Street Overlay Completed Non -Departmental Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To define the costs in the budget that may not be specifically identifiable to any operational budget. Accomplishments FY2016-17: • Provided funding for infrastructure improvements. • Provided funding for one-time capital purchases. • Provided funding for computer and equipment replacements. General Fund 85% Objectives for FY2017-18: • Provide funding for infrastructure and facility improvements. • Provide funding for one-time capital purchases. • Provide funding for computer and equipment replacements in order to maximize productivity. Issues / Trends: • Balancing rising cost of infrastructure and equipment purchases with available funds. • Identifying resources to cash flow capital purchases. Budget Appropriation 87 Capital 5% Non -Departmental 10% Non -Departmental Expenditures by Division: Division Services: Non -Departmental - This activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the City. Examples of costs here include: electrical, general liability insurance, audit, tax appraisal, and collection services, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one-time appropriations are accounted for in this department in order to maintain stable department budgets from year to year. Personnel by Division: FY 15/16 FY 16/17 FY 16/17 FY 17/18 ACTUAL BUDGETED ESTIMATED BUDGETED GF NON -DEPARTMENTAL 0.50 0.50 0.50 0.50 Services Levels: 5,000 c 0 4,000 3,000 2,000 1,000 Property Tax Base FY2016 FY2017 55,000 - 54,800 - 54,600 - 54,400 - 01 54,200 - 54,000 53,800 53,600 FY2016 FY2018 88 Population 54,050 54,250 FY2017 FY2018 Proposed FY17 Budget to General Fund Actual Budget Estimated Budget FY18 Proposed Expenditures FY 16 FY 17 FY 17 FY 18 $ Diff % Diff. Legal Services $ 126,862 $ 175,000 $ 175,000 $ 175,000 $ - 0% Non -Departmental $ 4,794,689 $ 5,209,274 $ 5,484,274 $ 5,137,266 $ (72,008) (1%) Betterment $ 19,630 $ 29,000 $ 29,000 $ 13,500 $ (15,500) (53%) Total - Non -Depart. $ 4,941,181 $ 5,413,274 $ 5,688,274 $ 5,325,766 $ (87,508) (2%) Capital Expenses $ 1,430,199 $ 2,099,305 $ 1,373,164 $ 2,750,528 $ 651,223 31% Division Services: Non -Departmental - This activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the City. Examples of costs here include: electrical, general liability insurance, audit, tax appraisal, and collection services, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one-time appropriations are accounted for in this department in order to maintain stable department budgets from year to year. Personnel by Division: FY 15/16 FY 16/17 FY 16/17 FY 17/18 ACTUAL BUDGETED ESTIMATED BUDGETED GF NON -DEPARTMENTAL 0.50 0.50 0.50 0.50 Services Levels: 5,000 c 0 4,000 3,000 2,000 1,000 Property Tax Base FY2016 FY2017 55,000 - 54,800 - 54,600 - 54,400 - 01 54,200 - 54,000 53,800 53,600 FY2016 FY2018 88 Population 54,050 54,250 FY2017 FY2018 THE CITY OF EULESS Enterprise Funds 90 ENTERPRISE FUND SUMMARY ACTUAL BUDGET ESTIMATED BUDGET $ - FY2015-16 FY2016-17 FY2016-17 FY2017-181 BEGINNING FUND BALANCE $ 6,068,768 $ 6,625,273 $ 6,625,273 $ 6,658,202 REVENUES Personal Services $ 7,561,680 $ 8,382,650 Property Tax $ - $ - $ - $ - Gross Receipts Tax $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - Fines/Fees/Penalties $ 230,932 $ 237,000 $ 237,000 $ 237,500 License & Permits $ - $ - $ - $ - Interest Income $ 43,107 $ 12,520 $ 14,984 $ 32,750 Intergovernmental Revenue $ - $ - $ - $ - Charges for Service $ 27,881,008 $ 29,926,817 $ 29,926,855 $ 30,865,128 Miscellaneous/Rental Income $ 208,993 $ 51,627 $ 62,726 $ 52,858 Other Financing Sources $ - $ - $ - $ - Revenues before Transfers $ 28,364,040 $ 30,227,964 $ 30,241,565 $ 31,188,236 Transfer from other Funds $ 1,790,155 $ 1,871,123 $ 1,871,123 $ 2,002,758 TOTAL REVENUES $ 30,154,195 $ 32,099,087 $ 32,112,688 $ 33,190,994 TOTAL RESOURCES $ 36,222,963 $ 38,724,360 $ 38,737,961 $ 39,849,196 EXPENDITURES Personal Services $ 7,561,680 $ 8,382,650 $ 8,358,905 $ 8,819,619 Professional/Technical Services $ 2,154,948 $ 2,396,317 $ 2,430,183 $ 2,527,961 Contractual Services $ 25,452 $ 16,510 $ 16,549 $ 379,265 Utilities $ 11,325,356 $ 12,497,816 $ 12,498,815 $ 12,741,703 Maintenance $ 739,632 $ 829,856 $ 826,864 $ 488,391 Other Services/Contingencies $ 164,367 $ 206,005 $ 216,576 $ 100,000 Insurance $ 22,548 $ 40,400 $ 40,400 $ 58,000 General & Administrative $ 126,597 $ 122,169 $ 119,060 $ 242,365 Rebates/Incentives $ - $ - $ - $ - Supplies $ 1,826,559 $ 1,988,510 $ 1,955,555 $ 1,916,349 Capital Purchases (Equipment) $ 375,194 $ 479,673 $ 259,856 $ 577,223 Debt Service/Bank Charges $ 5,282 $ 6,000 $ 6,000 $ 6,000 Expenditures before Transfers $ 24,327,615 $ 26,965,906 $ 26,728,763 $ 27,856,876 Transfers to Other Funds $ 5,270,075 $ 5,350,996 $ 5,350,996 $ 5,966,469 TOTAL EXPENDITURES $ 29,597,690 $ 32,316,902 $ 32,079,759 $ 33,823,345 ENDING FUND BALANCE $ 6,625,273 $ 6,407,458 $ 6,658,202 $ 6,025,851 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. FY2018 includes a reduction in fund balance for the use of excess reserves. 1 For Budget FY2017-18, certain accounts have been recategorized to provide consistent presentation across funds. 91 Water & Wastewater Revenues FY2017-2018 Wastewater 37% Recycling Sanitation 2% 1% Other (1) 2% Water 55% 1111111 Penalties 1% Reclaimed Water 2% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Water & Wastewater Revenues Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Interest Income(') $ 40,078 $ 12,000 $ 12,000 $ 30,000 $ 18,000 150% Sanitation $ 208,201 $ 205,000 $ 205,000 $ 218,400 $ 13,400 7% Water Service $ 12,092,051 $ 13,359,457 $ 13,359,457 $ 13,532,489 $ 173,032 1% Wastewater Service $ 7,946,103 $ 8,571,561 $ 8,571,561 $ 9,085,715 $ 514,154 6% Reclaimed Water Service $ 321,700 $ 319,672 $ 319,672 $ 475,984 $ 156,312 49% New Meters(') $ 53,493 $ 60,000 $ 60,000 $ 55,000 $ (5,000) (8%) Reconnect Fees(') $ 230,790 $ 230,000 $ 230,000 $ 230,000 $ - 0% Inspection Fees(') $ 199,199 $ 100,000 $ 100,000 $ 150,000 $ 50,000 50% Miscellaneous(') $ 32,294 $ 35,000 $ 35,000 $ 35,000 $ - 0% Penalties $ 224,119 $ 230,000 $ 230,000 $ 230,000 $ - 0% Initiations/Transfer Fees(') $ 32,610 $ 30,000 $ 30,000 $ 30,000 $ - 0% Recycling Fees $ 350,492 $ 340,000 $ 340,000 $ 384,282 $ 44,282 13% Use of Rate Stabilization $ 147,289 $ 226,003 $ 226,003 $ 266,772 $ 40,769 18% Rate Stabilization Rebate $ (147,289) $ (226,003) $ (226,003) $ (266,772) $ (40,769) 18% TOTAL REVENUES $ 21,731,130 $ 23,492,690 $ 23,492,690 $ 24,456,870 $ 964,180 4% Use of Reserves $ - $ 233,074 $ 13,257 $ 521,230 $ 288,156 124% TOTAL RESOURCES $ 21,731,130 $ 23,725,764 $ 23,505,947 $ 24,978,100 $ 1,252,336 5% The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" 92 WAlEli FY1Z R WAS IEWAl EVENUE ASSUM R FUND P PIONS REVENGE SOURCE ASSUMPTIONS Interest Income Projected to increase based on market outlook and investable balances. Sanitation Services Increase based on approved rate structure. Water Service Consumption is estimated to remain flat with FY2017 year-end projections. Proposed increase of 14¢ per 1000 gallons with a $1.00 increase in the base rate for residential customers. Wastewater Service Anticipated treatment volume is relatively flat with FY2017 year- end projections. Proposed increase of 26¢ per 1000 gallons with a $1.00 increase in the base rate. Reclaimed Water Service Revenue projections are based on anticipated cost increase and expansion of service area. Rates per tier are based on 88% of the potable water rate per tier. Sale of New Meters Projected to decline slightly from FY2017 budget. Reconnect Fees Projected to remain flat with FY2017 estimated. Inspection Fees Projected to increase over FY2017 budget. Miscellaneous Projected to remain flat with FY2017 budget. Penalties Projected to remain flat with FY2017 estimated. Initiation & Transfer Fees Projected to remain flat with FY2017 estimated. Recycling Fees Projected to increase over FY2017 estimated. 93 Water & Wastewater Expenditures FY2017-2018 Capital GIS 2% 3% Wastewater Treatment 18% Non -Depart. 37% Water Distribution 4% Water Production 32% Finance 2% Public Works 2% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Water & Wastewater Expenditures Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Water Office $ 428,559 $ 455,034 $ 455,034 $ 474,981 $ 19,947 4% Total -Finance $ 428,559 $ 455,034 $ 455,034 $ 474,981 $ 19,947 4% City Engineer $ 277,470 $ 321,339 $ 321,339 $ 364,501 $ 43,162 13% Water Production $ 7,637,317 $ 7,760,394 $ 7,760,394 $ 7,961,337 $ 200,943 3% Water Distribution $ 875,484 $ 1,027,179 $ 1,027,179 $ 1,089,964 $ 62,785 6% Wastewater Treatment $ 3,420,741 $ 4,384,457 $ 4,384,457 $ 4,542,215 $ 157,758 4% Meter Reading $ 61,346 $ 66,323 $ 66,323 $ 68,847 $ 2,524 4% Total -Public Works $ 12,272,358 $ 13,559,692 $ 13,559,692 $ 14,026,864 $ 467,172 3% Recycling $ 26,313 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS/Information Services $ 504,885 $ 614,373 $ 614,373 $ 632,601 $ 18,228 3% Legal Services $ 72,238 $ 85,000 $ 85,000 $ 85,000 $ - 0% Non -Departmental $ 7,987,100 $ 8,681,030 $ 8,681,030 $ 9,177,888 $ 496,858 6% Total -Non Departmental $ 8,590,536 $ 9,421,703 $ 9,421,703 $ 9,936,789 $ 515,086 5% Total Operating Expenses $ 21,291,453 $ 23,436,429 $ 23,436,429 $ 24,438,634 $ 1,002,205 4% Capital Expenses $ 225,836 $ 233,074 $ 13,257 $ 521,230 $ 288,156 124% Total Expenses $ 21,517,289 $ 23,669,503 $ 23,449,686 $ 24,959,864 $ 1,290,361 5% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the expected increases and decreases in costs within the past year. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 94 Finance Department Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To provide all customers the best service possible for prompt administration of their utility accounts. Accomplishments FY2016-17: • Generated 12,164 work orders including consumption verification, customer turn-ons/offs, meter/transponder change out, and other service related orders. • Completed billing and collection conversion to new automated metering system. • Rolled out an online customer services portal that aides customers in monitoring water usage. • Outsourced printing and mailing of bills. Water / Wastewater Fund 98% Objectives for FY2017-18: • Continue focus on quality Customer Service. • Take advantage of available computer training of new automated metering system to better assist customers and increase efficiency of system. • Continue to introduce customers to on-line portal. Issues / Trends: • Operation and understanding of new automated system by staff and customers. Budget Appropriation 95 Water Office 2% Finance Department Expenditures by Division: Water & Wastewater Expenditures Actual Budget FY 16 FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $Diff %Diff. Water Office $ 428,559 $ 455,034 $ 455,034 $ 474,981 $ 19,947 4% Total -Finance $ 428,559 $ 455,034 $ 455,034 $ 474,981 $ 19,947 4% Division Services: Water Office — Duty to perform in a way that will protect the assets of the City and its citizens. Constantly seek ways to raise the level and quality of customer service provided through continuous monitoring and training. The services provided include but are not limited to: establishing new accounts, reading/rereading meters, auditing/monitoring water consumption, billing, answering customer inquiries, generating and completing work orders for the Water Department and Public Works Department, posting and depositing customer payments, processing delinquent accounts, receipting, and posting financial activity for other City departments. Personnel by Division: FY 15/16 FY 16/17 ACTUAL BUDGETED FY 16/17 FY 17/18 ESTIMATED BUDGETED WATER OFFICE 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 Services Levels: 12,500 12,000 11,500 11,000 10,500 10,000 9,500 FY2015 Work Orders FY2016 164 FY2017 96 14,400 14,300 14,200 14,100 14,000 13,900 13,800 FY2016 Water Accounts 14,286 14,164 FY2017 FY2018 *As of October 1 of each year. Public Works Department Locations & Hours of Operation: Engineering & Meter Reading 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Water Production, Distribution, Wastewater Treatment 1513 Westpark Way Mon -Fri, 8 a.m. — 5 p.m. and On -Call 24/7 Mission: To provide a high level of customer satisfaction by providing reliable safe drinking water supply, water for fire protection, and reliable sewer service for our essential daily needs. Accomplishments FY2016-17: • Maintained wells for increased production. • Completed and distributed the Consumer Confidence Report. • Completed study of City wells. • Responded to water emergencies in a timely fashion. • Continued the water valve maintenance program. • Decreased City wastewater blockages through various cleaning procedures and maintenance techniques. • Provided professional and courteous service to citizens when reading meters or providing repairs. • Monitored citywide meter replacement project. Water / Wastewater Fund 64.0% Objectives for FY2017-18: • Produce quality water from the City owned well system to supplement TRA water. • Complete and distribute the Consumer Confidence Report and complete water quality state mandated reports. • Manage the City's reclaimed water system. • Respond to water emergencies in a timely fashion and repair all substantial water leaks within the first five hours. • Continue to reduce the "unaccounted for" water loss and improve efficiency. • Continue the water valve maintenance program. • Decrease City wastewater blockages through various cleaning procedures and maintenance techniques. • Provide professional and courteous service to citizens when reading meters, responding to water quality complaints, providing repairs, etc. Issues / Trends: • Construction unit bid prices show a slow inflationary trend. • Well pipe and casing showing signs of aging. • Identify funding for future well rehabilitation. • More service providers are placing their utilities underground creating conflicts with existing water lines. • Rising cost of raw water. • Rising cost of sewer treatment. Budget Appropriation 97 W Production 20.4% W Distribution 2.8% Engineer 0.9% WW Treatment 11.7% Meter Reading 0.2% Public Works Department Expenditures by Division: Water & Wastewater Expenditures Proposed Actual Budget Estimated Budget FY 16 FY 17 FY 17 FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. City Engineer Water Production Water Distribution Wastewater Treatment Meter Reading $ 277,470 $ $ 7,637,317 $ $ 875,484 $ $ 3,420,741 $ $ 61,346 $ 321,339 $ 7,760,394 $ 1,027,179 $ 4,384,457 $ 66,323 $ 321,339 $ 7,760,394 $ 1,027,179 $ 4,384,457 $ 66,323 $ 364,501 $ 7,961,337 $ 1,089,964 $ 4,542,215 $ 68,847 $ 43,162 200,943 62,785 157,758 2,524 13% 3% 6% 4% 4% Total -Public Works $ 12,272,358 $ 13,559,692 $ 13,559,692 $ 14,026,864 $ 467,172 3% Division Services: Engineering — Responsible for the design and construction of a safe water distribution system, an environmentally safe wastewater collection system, an adequate storm drainage system, and management of the floodplains. This division inspects all Public Works construction within the City, and reviews development plans and studies for regulation compliance, engineering design, safety, and health concerns. Conducts acquisition of properties, right-of-way and easements, and verifies legal documents. Water Production — Provides safe drinking water to water customers. Primary functions include water production, valve exercising, treatment of production well water, flushing, water quality sampling, and backflow prevention. Water Distribution — Maintains water mains, valves, hydrants, and service taps. Maintains the water distribution system for maximum delivery of water for consumption and fire protection. Primary functions include water main repairs, continue system maintenance, valve exercising, meter reading, meter replacement, assist water office, and flushing. Wastewater Treatment — Maintains wastewater mains, manholes, and cleanouts. Aims to reduce and prevent inflow and infiltration. Responds quickly and courteously to all known wastewater problems. Reclaimed Water Distribution — Maintain reclaimed water system. Primary functions include reclaimed water delivery for irrigation, system/pump station maintenance, valve exercising, and meter reading. Meter Reading — Aims to accurately read water meters in a timely manner to meet billing cycle schedules. Performs meter change - outs, performs meter box maintenance and installations, and assists other departments. Personnel by Division: FY 15/16 FY 16/17 ACTUAL BUDGETED FY 16/17 FY 17/18 ESTIMATED BUDGETED ENGINEERING WATER PRODUCTION WATER DISTRIBUTION SEWAGE & TREATMENT METER READING 2.50 5.75 7.25 7.00 1.00 2.50 5.75 7.25 7.00 1.00 2.50 5.75 7.25 7.00 1.00 3.00 5.75 7.25 7.00 1.00 Total Public Works 23.50 23.50 23.50 24.00 Service Levels: 200 150 100 50 0 Water Leaks Repaired FY2015 FY2016 FY2017 98 245 240 235 230 225 220 215 210 FY2015 New Meters Set FY2016 FY2017 THE CITY OF EULESS Non -Departmental Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To define the costs in the budget that may not be specifically identifiable to any operational budget. Accomplishments FY2016-17: • Completed several infrastructure improvements. Water / Wastewater Fund 70.5% Expenditures by Division: Objectives for FY2017-18: • Provide funding for infrastructure improvements. • Provide funding for computer replacements. Issues / Trends: • Balancing rising cost of infrastructure and equipment purchase with available funds. • Identifying resources to cash flow capital purchases. Budget Appropriation Non -Departmental 25.9% Legal Services 0.2% Capital 1.5% GIS Recycling 0.1% Division Services: Non-Departmental—This activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the City. Examples of costs here include: electrical, general liability insurance, audit, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one-time appropriations are accounted for in the department in order to maintain stable department budgets from year to year. Personnel by Division: FY 15/16 FY 16/17 ACTUAL BUDGETED FY 16/17 FY 17/18 ESTIMATED BUDGETED INFORMATION SERVICES W&S NON -DEPT. 4.00 4.00 10.00 10.00 4.00 4.00 10.00 10.50 Total Non -departmental 14.00 14.00 14.00 14.50 100 Proposed FY17 Budget to Water & Wastewater Actual Budget Estimated Budget FY18 Proposed Expenditures FY 16 FY 17 FY 17 FY 18 $ Diff % Diff. Recycling $ 26,313 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS/Information Services $ 504,885 $ 614,373 $ 614,373 $ 632,601 $ 18,228 3% Legal Services $ 72,238 $ 85,000 $ 85,000 $ 85,000 $ - 0% Non -Departmental $ 7,987,100 $ 8,681,030 $ 8,681,030 $ 9,177,888 $ 496,858 6% Total -Non Departmental $ 8,590,536 $ 9,421,703 $ 9,421,703 $ 9,936,789 $ 515,086 5% Capital Expenses $ 225,836 $ 233,074 $ 13,257 $ 521,230 $ 288,156 124% Division Services: Non-Departmental—This activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the City. Examples of costs here include: electrical, general liability insurance, audit, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one-time appropriations are accounted for in the department in order to maintain stable department budgets from year to year. Personnel by Division: FY 15/16 FY 16/17 ACTUAL BUDGETED FY 16/17 FY 17/18 ESTIMATED BUDGETED INFORMATION SERVICES W&S NON -DEPT. 4.00 4.00 10.00 10.00 4.00 4.00 10.00 10.50 Total Non -departmental 14.00 14.00 14.00 14.50 100 Service Center Fund Location & Hours of Operation: 1314 Royal Parkway Mon — Fri, 7 a.m. — 4:30 p.m. Mission: To maintain and protect the City's investment in equipment; provide exemplary and timely internal customer service to each City department; to be flexible in finding acceptable solutions continuously strive communications in for the needs of our customers; to to improve our service and order to meet our customers' expectations; and to treat every customer's request for service as an opportunity to provide professional and courteous service. Accomplishments FY2016-17: • Installation of new 4 -post vehicle lift. • Purchase of HD vehicle diagnostic scanner. • Installation of vehicle status boards. • Addition of full-time Fleet and Facility secretary. Objectives for FY2017-18: • Upgrade of Fleet refueling software and conversion of hardware to Wi-Fi service. • Bring Fleet staff up to date on ASE certifications. • Further shop accreditations. • Establish operations as a Ford Warranty Authorized Affiliate. Issues / Trends: • Investment needed in training through Ford and General Motors. Budget Appropriation Operating 61.6% Personnel 34.3% Capital 3.6% 101 Transfers 0.4% Service Center Fund Fund Summary: Proposed FY17 Budget to Enterprise Actual Budget Estimated Budget FY18 Proposed Funds FY16 FY17 FY17 FY18 $Diff %Diff. Service Center Fund: Revenues $ 1,285,835 $ 1,309,545 $ 1,311,297 $ 1,284,986 $ (24,559) (2%) Operating Expenses $ 1,060,028 $ 1,307,033 $ 1,307,033 $ 1,284,986 $ (22,047) (2%) Use of Reserves $ - $ 25,500 $ 21,236 $ 42,800 $ 17,300 68% Capital Expenses $ - $ 25,500 $ 25,500 $ 42,800 $ 17,300 68% Services: Service Center- The Service Center Fund is used to account for the maintenance of the City's motor vehicles. Fleet Operations provides professional fleet services to departments including but not limited to; vehicle and equipment information, training for City personnel on equipment safety, correct operational procedures, and coordinate vehicle damage claims for all City departments. Personnel by Division: FY 15/16 FY 16/17 FY 16/17 FY 17/18 ACTUAL BUDGETED ESTIMATED BUDGETED SERVICE CENTER FUND 5.00 5.00 5.00 5.00 Services Levels: G G G Green Fleet Platinum Certification ASE Blue Seal of Excellence Continued use of Alternative Fuels 102 Drainage / Storm Water Utility Fund Location & Hours of Operation: 1513 Westpark Way Mon -Fri, 8 a.m. — 5 p.m., On -Call 24/7 Mission: To prevent street flooding, protect life, and property through the maintenance of drainage facilities. Accomplishments FY2016-17: • Reviewed the 2006 Drainage System Study to provide the most current channel information as it relates to actual work required in several sections of our City's drainage channels. Objectives for FY2016-17: • Continue efforts to keep storm water channels clear of debris and obstructions to reduce flooding during rain events. • Continue bridge inspection and repair efforts. • Inspect new construction sites for required pollution prevention measures. • Continue to update storm water map. • Inspect and make necessary repairs to the system. storm water storm water Issues / Trends: • Increased requirements by TCEQ and service demands will require additional funding. • Increased development has boosted the demand for maintenance to existing creeks and channels. Budget Appropriation Operating 20% Capital 16% 103 Personnel 64% Drainage / Storm Water Utility Fund Fund Summary: Proposed FY17 Budget to Enterprise Actual Budget Estimated Budget FY18 Proposed Funds FY16 FY17 FY17 FY18 $Diff %Diff. Drainage Utility System: Revenues $ 725,288 $ 719,280 $ 731,800 $ 810,212 $ 90,932 13% Operating Expenses $ 695,359 $ 696,409 $ 696,409 $ 807,617 $ 111,208 16% Use of Reserves $ 30,071 $ 75,000 $ 39,609 $ 100,000 $ 25,000 33% Capital Expenses $ 60,000 $ 75,000 $ 75,000 $ 100,000 $ 25,000 33% Services: Drainage/Storm Water Utility Fund— Used to account for the acquisition, operation, and maintenance of the City's municipal drainage utility system. Personnel by Division: FY 15/16 FY 16/17 FY 16/17 FY 17/18 ACTUAL BUDGETED ESTIMATED BUDGETED DRAINAGE / STORM UTILITY FUND 7.00 7.00 7.00 8.00 Services Levels: 15,000 • 10,000 5,000 Linear Feet of Channel Maintenance FY2015 FY2016 FY2017 104 Linear Feet of Storm Sewer Maintenance 10,000 8,000 6,000 4,000 2,000 FY2015 FY2016* FY2017 *Additional maintenance was performed in Blessing Branch Creek in conjunction with an inspection by the Army Corp of Engineers. Recreation Class Fund Locations & Hours of Operation: Administration 1314 Royal Parkway Mon — Fri, 8 a.m. — 5 p.m. Euless Family Life Center 300 W Midway Dr. Mon — Thurs, 5:30 a.m. — 9 p.m.; Fri, 5:30 a.m. — 8 p.m.; Sat, 8 a.m. — 6 p.m.; Sun, 1— 6 p.m. Simmons Center 508 Simmons Dr. Available for rent Fri — Sun, 9 a.m. —11 p.m. Mission: To provide and encourage a healthy atmosphere for the overall well-being of the community through progressive fitness and recreational programs. Accomplishments FY2016-17: • Installed new multi -unit, Stairmasters, and row machine in fitness area. • Updated and repaired pool pump room. • Ran a successful summer camp with full attendance. • Partnered with Library staff to create a successful concert series. Objectives for FY2017-18: • Evaluate and improve class offerings at the Recreation Center. • Continue to train supervisors and staff to improve daily operations at the Euless Family Life Center. • Evaluate and improve concert series. Issues / Trends: • Evaluate and expand creativity of marketing techniques. • Make aesthetic improvements to the Recreation Center. • Upgrade Recreation software system. • Limited part-time hours due to constraints of health care laws. Budget Appropriation Operating 55% 105 Personnel 37% Recreation Class Fund Fund Summary: Proposed FY17 Budget to Enterprise Actual Budget Estimated Budget FY18 Proposed Funds FY16 FY17 FY17 FY18 $Diff %Diff. Recreation Classes: Revenues $ 705,993 $ 583,830 $ 625,829 $ 679,430 $ 95,600 16% Operating Expenses $ 627,620 $ 570,841 $ 605,841 $ 650,806 $ 79,965 14% Use of Reserves $ 36,930 $ 75,514 $ 55,526 $ 56,743 $ (18,771) (25%) Capital Expenses $ 115,303 $ 75,514 $ 75,514 $ 56,743 $ (18,771) (25%) Services: Recreation Class Fund -The Recreation Class Fund is used to account for the operation of recreational programs, activities, and special events offered to Euless citizens and other groups on a fee basis. Personnel by Division: None Assigned Services Levels: 4,400 4,300 4,200 4,100 4,000 3,900 3,800 FY2015 Memberships Class Registrations 7,000 6,000 5,000 4,000 3,000 2,000 1,000 0 3,350 5,885 5,282 FY2016 FY2017 FY2015 FY2016 FY2017 106 THE CITY OF EULESS 107 Arbor Daze Fund Location & Hours of Operation: Special Event — Location and Times — See City Website Mission: To promote the planting of trees and teach families the importance of trees in a community. To continue Euless' commitment to the Tree City USA and the National Arbor Day Foundation programs through planting, preserving, and educating. To provide a community event that benefits citizens, local businesses, and community organization by providing an opportunity to feature entertainment, products, and services to the festival attendees. Accomplishments FY2016-17: • Received Tree City USA Designation for 31st consecutive year from National Arbor Day Foundation. • Prepared over 3,000 free trees for the tree giveaway. Fund Summary: Objectives for FY2017-18: • Provide an event that promotes our community and tree preservation. • Try to develop a long-term plan for Arbor Daze as it relates to location and community involvement. • Continue the City's commitment to Tree City USA and work towards enhancing our community tree education through visionary planning. Issues / Trends: • Increase in prices for equipment rental and services. • Ability to find entertainment within budget. • Locating adequate space to host the event. • Weather can adversely affect the event or cause cancellation. Enterprise Funds Actual Budget FY 16 FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $Diff %Diff. Arbor Daze: Revenues Operating Expenses Use of Reserves Capital Expenses $ 52,317 $ $ 52,312 $ $ - $ $ - $ 80,000 $ 79,500 $ - $ - $ 81,230 $ 79,500 $ - $ - $ 80,000 $ 79,500 $ - $ - $ 0% 0% 0% 0% Services: Arbor Daze - The Arbor Daze Fund is used to account for expenses related to the annual festival, funded by sponsorships and booth rentals. Personnel by Division: None Assigned Services Levels: Tree City USA 3,500 3,000 2,500 2,000 1,500 1,000 500 FY2015 108 Trees Distributed FY2016 FY2017 Texas Star Golf Course Fund Location & Hours of Operation: 1400 Texas Star Parkway Daily - Times vary by Season — See City Website Mission: To ensure a quality experience to all visitors to Texas Star Golf Course, Conference Centre, and / or Raven's Grille. Accomplishments FY2016-17: • Received a 4'A star rating from Golf Digest for the 17th consecutive year and listed in top places to play in Texas. • Golf Week, Dallas Morning News, and Avid Golfer listed Texas Star as one of the Top Ranked Public Golf Courses in the Metroplex. • Completed upgrade of Conference Centre Audio/Visual system to accommodate most laptops and presentations. • Used Facebook and Text marketing to improve social media presence of the Golf Course and Raven's Grille. • Improved food service for guests on the course through use of upgraded POS programs on iPads, allowing for tabs and printing receipt on the course. • Texas Star participated in the PGA Jr League and doubled their youth participation from the prior year. Objectives for FY2017-18: • Provide guests an outstanding experience on the course through consistent and exceptional conditions during all seasons. • Provide a great dining experience for patrons of the Raven's Grille and Conference Centre while sustaining the desired cost of goods. • Improve level of outside guest service through improved staff training and new cart fleet. • Increase visibility of the Golf Course and Conference Centre by continuing to find ways to market on social media and periodicals. • Increase women's golf participation by offering clinics, events, and programs targeted to women. Issues / Trends: • The golf market competition is increasing with local golf clubs changing ownership, lowering user fees, and upgrading of municipal courses in the area. • Increasing and maintaining merchandise sales in the Pro Shop continues to be a challenge with discount and sporting stores offering similar items. • Finding quality and reliable part-time staff members for weekday shifts for all areas of the course and clubhouse continues to be a struggle. • Continued increase in utilities, operational supplies, and labor cost. • Cost of mandatory healthcare for contract labor and controlling hours of part-time staff continues to be a financial concern. Budget Appropriation Operating 35% Transfers 15% 109 Personnel 50% Texas Star Golf Course Fund Fund Summary: Enterprise Funds Actual FY 16 Budget Estimated FY 17 FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $Diff %Diff. Texas Star Golf Course: Revenues Operating Expenses Use of Reserves Capital Expenses $ 4,314,741 $ $ 4,262,373 $ $ - $ $ - $ 4,476,442 $ 4,417,580 $ - $ - $ 4,476,442 $ 4,417,580 $ - $ - $ 4,540,896 $ 4,518,975 $ - $ - $ 64,454 1% 101,395 2% 0% 0% Services: Non -Departmental — This division administers activities and funds for various charges that are not defined or not directly related to any specific division of the golf course operation, such as electrical costs and insurance. The costs of providing general management to the operation is also a cost of this division. Course Maintenance — To maintain the golf course at the highest possible standards. To provide the best possible golfing experience in the area. To bring recognition to the City of Euless via Texas Star Golf Course. Pro Shop — Look for opportunities to market Texas Star locally and encourage local businesses to advertise with us. Draw local, State, and National Golf Programs to Texas Star as their host location for events. Provide favorable first impression opportunities in the Pro Shop for all guests and members. Increase golf participation for juniors and women through programs and clinics. Offer patrons high quality golf equipment, Texas Star logo apparel, and skill clinics. Food & Beverage — To provide quality food and beverage service to Raven's Grille guests in a timely and professional manner. Provide quality food and beverage service to guests on the golf course. To enhance the overall Texas Star experience for all guests. Conference Centre - To provide a versatile, first-class conference venue that reflects the pride of Euless. To market a beautifully maintained facility that provides excellent service and professionalism, while continuously striving to go beyond the expectations of guests. Personnel by Division: FY 15/16 FY 16/17 ACTUAL BUDGETED FY 16/17 FY 17/18 ESTIMATED BUDGETED GOLF NON DEPARTMENTAL GOLF COURSE MAINT. GOLF PRO SHOP GOLF FOOD AND BEVERAGE GOLF CONFERENCE CENTRE Total Golf Course Fund 0.75 4.00 2.50 3.00 1.50 11.75 0.75 4.00 2.50 3.00 1.50 11.75 0.75 4.00 2.50 3.00 1.50 11.75 0.75 4.00 2.50 3.00 1.50 11.75 Services Levels: 34,000 33,500 33,000 32,500 - 32,000 FY2015 Total Paid Rounds 32,852 33,237 Average Monthly Memberships 300 200 100 FY2016 FY2017 FY2015 FY2016 FY2017 110 ■ Individual ■ Corporate Texas Star Sports Complex Fund Location & Hours of Operation: Softball World 1375 W Euless Blvd. Seasonal Hours Parks at Texas Star 1501 S Pipeline Rd. Seasonal Hours Mission: • To provide and promote recreation and leisure opportunities that enhance the quality of life in the community. • To provide a safe and aesthetically pleasing athletic complex for the citizens in the most cost efficient manner possible. • To satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle by providing opportunities for participation in youth sports at all skill levels. • To provide quality youth baseball programs to players from around the metroplex, state, and country. • To provide an outstanding baseball and softball complex for patrons. Accomplishments FY2016-17: • Registered a record 187 total league teams for PATS baseball league. • Hosted first ever collegiate club team tournament on Arlington and Legends Fields. • Registered nearly 1300 tournament teams between the two facilities. Objectives for FY2017-18: • Continue to look for new opportunities to promote Texas Star. • Continue to look for opportunities to maximize usage of all fields. • Continue to maintain both facilities to the highest level. Issues / Trends: • Limited part-time hours due to constraints of health care laws. • Additional workload required to coordinate and successfully run the Texas Star Sports Complex. • Increased competition in hiring part-time workers at a competitive wage. Budget Appropriation Personnel ►26.15% Capital 6.49% Operating 67.08% Transfers 0.28% 111 Texas Star Sports Complex Fund Fund Summary: Proposed FY17 Budget to Enterprise Actual Budget Estimated Budget FY18 Proposed Funds FY16 FY17 FY17 FY18 $Diff %Diff. Texas Star Sports Complex: Revenues $ 1,336,263 $ 1,437,300 $ 1,393,400 $ 1,338,600 $ (98,700) (7%) Operating Expenses $ 1,335,134 $ 1,350,037 $ 1,297,711 $ 1,236,204 $ (113,833) (8%) Use of Reserves $ - $ 49,985 $ - $ 85,850 $ 35,865 72% Capital Expenses $ - $ 49,985 $ 49,985 $ 85,850 $ 35,865 72% Services: Texas Star Sports Complex — The Texas Star Sports Complex Fund is used to account for the operations and maintenance of Softball World (SBW) and the Parks at Texas Star (PATS). Personnel by Division: FY 15/16 FY 16/17 FY 16/17 FY 17/18 ACTUAL BUDGETED ESTIMATED BUDGETED TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50 Services Levels: 3,000 2,500 2,000 1,500 1,000 500 Softball World Teams ■ League ■ Tournament 1,400 1,200 1,000 800 600 400 200 Athletic Complex Teams FY2015 FY2016 FY2017 FY2015 FY2016 FY2017 112 ■ League ■ Tournament THE CITY OF EULESS 113 Special Revenue Funds 114 REVENUES ACTUAL BUDGET ESTIMATED BUDGET SPECIAL REVENUE FUND SUMMARY FY2015-16 FY2016-17 FY2016-17 FY2017-182 BEGINNING FUND BALANCE $ 11,309,772 1 $ 10,232,777 $ 10,232,777 $ 8,974,834 REVENUES Property Tax $ 461,007 $ 818,893 $ 768,578 $ 1,083,308 Gross Receipts Tax $ 146,536 $ 120,000 $ 128,000 $ 128,000 General Sales Tax $ 7,768,432 $ 8,153,736 $ 8,300,715 $ 8,557,405 Selective Sales Tax $ 15,538,914 $ 14,864,066 $ 14,399,739 $ 14,513,302 Fines/Fees $ 350,920 $ 642,288 $ 642,288 $ 1,079,302 License/Permits $ - $ - $ - $ - Interest Income $ 62,607 $ 20,970 $ 42,300 $ 49,050 Intergovernmental Revenue $ 270,610 $ 113,586 $ 101,047 $ 181,855 Charges For Service $ 106,327 $ 113,500 $ 90,000 $ - Miscellaneous/Rental Income $ - $ - $ - $ - Other Financing Sources $ - $ - $ - $ - Revenues before Transfers $ 24,705,353 $ 24,847,039 $ 24,472,667 $ 25,592,222 Transfers from Other Funds $ 85,794 $ 104,711 $ 104,548 $ 53,732 TOTAL REVENUES $ 24,791,147 $ 24,951,750 $ 24,577,215 $ 25,645,954 TOTAL RESOURCES $ 36,100,919 $ 35,184,527 $ 34,809,992 $ 34,620,788 EXPENDITURES Personal Services $ 4,498,948 $ 5,211,256 $ 5,211,256 $ 5,219,763 Professional/Technical Services $ 213,775 $ 313,870 $ 313,870 $ 280,590 Contractual Services $ - $ - $ - $ 45,830 Utilities $ 255,042 $ 307,000 $ 307,000 $ 289,000 Maintenance $ 55,220 $ 30,000 $ 30,000 $ 2,500 Other Services/Contingencies $ 25,934 $ 74,586 $ 82,952 $ 167,000 Insurance $ - $ - $ - $ - General & Administrative $ 6,547 $ 84,200 $ 90,276 $ 100,345 Rebates/Incentives $ 10,231,036 $ 10,159,553 $ 9,710,613 $ 9,825,805 Supplies $ 374,570 $ 467,095 $ 467,095 $ 418,050 Capital Purchases (Equipment) $ 2,652,674 $ 4,702,760 $ 3,114,166 $ 2,361,868 Debt Service/Bank Charges $ - $ 6,500 $ 6,500 $ 6,500 Expenditures before Transfers $ 18,313,746 $ 21,356,820 $ 19,333,728 $ 18,717,251 Transfer to Other Funds $ 7,554,396 $ 6,578,066 $ 6,501,430 $ 7,426,190 TOTAL EXPENDITURES $ 25,868,142 $ 27,934,886 $ 25,835,158 $ 26,143,441 ENDING FUND BALANCE $ 10,232,777 $ 7,249,641 $ 8,974,834 $ 8,477,347 The decline in fund balance in FY2018 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. 1 Beginning balance adjusted by $6 due to rounding. 2 For Budget FY2017-18, certain accounts have been recategorized to provide consistent presentation across funds. 115 Hotel Occupancy Tax Fund Location & Hours of Operation: 201 N Ector Dr. Mon — Fri, 8 a.m. — 5 p.m. Mission: To use Hotel/Motel occupancy tax revenue for the promotion of tourism and the convention and hotel industry within Euless. Accomplishments FY2016-17: • Funding was provided for Historical Preservation including Heritage Park Christmas and monthly open houses at the Heritage Park Museum. • Funding also supported the Texas Star Conference Centre operations. • Facilitated award of contract for City wayfinding project. Fund Summary: Objectives for FY2017-18: • Continue to design and implement creative ways to preserve the City's heritage. • Continue support of Arbor Daze festival. • Continue to offer first class conference facility for social and business events. • Facilitate installation of citywide wayfinding signs. Issues / Trends: • Increased number of area venues competing for events. • Expanding awareness of Heritage Museum and City's history. Budget Appropriation Historic Preservation 2% ebates / Incentives 25% Transfers 51% Capital 22% Special Revenue Funds Proposed Actual Budget Estimated Budget FY 16 FY 17 FY 17 FY 18 FY17 Budget to FY18 Proposed $Diff %Diff. Hotel/Motel: Revenues Operating Expenses Use of Reserves Capital Expenses $ 697,635 $ $ 460,837 $ $ - $ $ 58,256 $ 651,666 $ 637,909 $ 153,476 $ 153,476 $ 878,500 $ 660,202 $ - $ 98,476 $ 924,450 $ 772,821 $ 219,355 $ 219,355 $ 272,784 42% 134,912 21% 65,879 43% 65,879 43% Services: Hotel Occupancy Tax Fund - To preserve and promote awareness of local heritage and demonstrate how history defines current culture and provides a bridge between yesterday, today, and tomorrow. To provide a versatile, first-class conference venue that reflects the pride of Euless. Personnel by Division: None Assigned 116 Euless Development Corporation (EDC) Fund Location & Hours of Operation: 201 N Ector Dr. Mon — Fri, 8 a.m. — 5 p.m. Mission: The EDC %C Sales Tax Fund is used to account for the %C sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. Accomplishments FY2016-17: • Completed construction of Legends Field at the Parks at Texas Star. • Introduced or expanded collections: STEM (Science, Technology, Engineering, Math) kits, board games, and educational tablets. • Completed redevelopment study for Carr, Kiddie Carr, and Wilshire Parks. • Increased league teams at Park at Texas Star. • Completed trail marker sign project. • Facilitated various projects within the Glade Parks, Founders Parc, and Riverwalk! Planned Developments. Objectives for FY2017-18: • Complete redevelopment study of South Euless Park. • Focus on city-wide beautification program. • Continue to create and promote high quality leisure programs to meet the needs of a diverse population. • Plan and coordinate activities and operations during library remodel. • Increase visibility through public information communication. Issues / Trends: • Limited part-time hours due to constraints of health care laws. • Library operations will have to be altered during remodeling of the facility. Budget Appropriation Operating 19% Transfers 9% Capita 33% 117 Personnel 39% Euless Development Corporation (EDC) Fund Fund Summary: Special Revenue Funds Proposed FY17 Budget to Actual Budget Estimated Budget FY18 Proposed FY16 FY17 FY17 FY18 $Diff %Diff. EDC 1/4 Sales Tax: Revenues $ 5,105,775 $ 5,311,100 $ 5,429,092 $ 5,546,154 $ 235,054 4% Operating Expenses $ 3,600,807 $ 4,227,246 $ 4,121,195 $ 4,246,179 $ 18,933 0% Use of Reserves $ - $ 3,071,565 $ 1,004,439 $ 2,367,910 $ (703,655) (23%) Capital Expenses $ 934,289 $ 3,071,565 $ 2,312,336 $ 2,367,910 $ (703,655) (23%) Services: Parks — To provide a safe and aesthetically pleasing park system for the citizens of Euless in the most cost effective manner possible. To satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle. To provide parks and leisure opportunities for all citizens. To provide a comprehensive parks system through the use of an updated Parks Master Plan. To identify and apply cost saving measures where feasible. To provide services necessary to upkeep, develop, and maintain all parks within the City. Library — To serve the continuing informational, educational, cultural, and leisure needs of residents of all ages. To provide the community with the best possible materials in various formats. To promote the joy of reading and learning. The primary role of the Euless Public Library is to act as an Independent Learning Center by supporting people of all ages pursuing a program of learning. Additional roles are Popular Materials Library, Preschoolers' Door to Learning, and provider of other specialized resources such as small business assistance, young adult materials, and electronic resources. Economic Development - Encourage and facilitate activity that brings sales tax generating businesses to the community. Implement the best practices available to market Euless properties to the development community. Foster and promote Euless as a `Business Friendly" City with a one-stop permitting shop while serving as a member of the Development Services Group. Provide assistance and recommend financial incentives for projects where such assistance is necessary to stimulate private investment. Promote Euless businesses for City purchases. Personnel by Division: FY 15/16 FY 16/17 FY 16/17 FY 17/18 ACTUAL BUDGETED ESTIMATED BUDGETED EDC - PARKS EDC - LIBRARY EDC - ECO. DEV. 12.25 10.00 1.00 13.25 10.00 1.00 13.25 10.00 1.00 13.25 10.00 1.00 TOTAL EDC FUND 23.25 24.25 24.25 24.25 118 Crime Control and Prevention District Fund Location & Hours of Operation: 1102 W Euless Blvd. Admin. - Mon — Fri, 8 a.m. — 5 p.m. Police Service - 24/7 Mission: To provide the citizens of Euless professional, efficient police services. Increase staff efficiency, expand use of alternative policing methods, reduce response time, increase interaction between citizens and police, provide additional police space, expand current gang and juvenile intervention programs, expand Neighborhood Watch programs, and Citizen Volunteer Involvement. Accomplishments FY2016-17: • Launched the use of the Police Department's Community Outreach Trailer with noticeably positive impact in the community, especially with youth. • Maintained and improved officer training. • Continued Citizens Police Academy program. • Hosted a successful Open House and participated in various other community events (Coffee with a Cop, National Night Out, Halloween Trunk or Treat Celebration, 6 Stones Night Fund Summary: of Hope) where the department was able to interact and engage with the citizens of the community. • Increased Neighborhood Watch Programs. • Purchased new safety equipment for officers. • Continued to strengthen and cultivate relationships with local businesses and residential areas, as well as new developments. Objectives for FY2017-18: • Develop new avenues for community involvement. • Maintain and improve officer training. • Maintain Citizens Police Academy program. • Continue to increase community outreach. • Continue to evaluate and purchase safety equipment for officers as needed. • Continue to advance business and residential partnerships. Issues / Trends: • Cost of equipment • Manpower Shortages Budget Appropriation Capital 14% Operating 5% Personnel 81% Special Revenue Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. CCPD 1/4¢ Sales Tax: Revenues Operating Expenses Use of Reserves Capital Expenses $ 2,516,872 $ $ 2,001,962 $ $ - $ $ 198,097 $ 2,601,325 $ 2,677,864 $ 2,738,659 $ 2,596,932 $ 2,596,932 $ 2,719,514 $ 275,747 $ 194,815 $ 188,282 $ 275,747 $ 275,747 $ 188,282 $ 137,334 122,582 (87,465) (87,465) 5% 5% (32%) (32%) Services: CCPD Fund - The Crime Control and Prevention District (CCPD) %C Sales Tax Fund is used to account for %C sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. Personnel by Division: FY 15/16 ACTUAL FY 16/17 BUDGETED FY 16/17 ESTIMATED FY 17/18 BUDGETED CRIME CONTROL FUND 18.00 19.00 19.00 19.00 119 Car Rental Tax Fund Location & Hours of Operation: 201 N Ector Dr. Mon — Fri, 8 a.m. — 5 p.m. Mission: The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction, and capital expenditures. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. Accomplishments FY2016-17: • Provided funding for transfers to the General Fund to help maintain a stable tax rate for citizens. • Provided cash funding for capital purchases and projects such as technology improvements, street repairs, a traffic signal at Harwood and Bear Creek, and funds toward future facility needs. Fund Summary: Objectives for FY2017-18: • Provide funding for transfers to the General Fund to help maintain a stable tax rate for citizens. • Provide funding for redevelopment within the City. • Provide funding for projects identified in the Capital Improvement Program plan. Issues / Trends: • Revenues may be affected by ride sharing services. It is important to maintain flexibility in this fund so as not to become overly dependent on this revenue source for operations. Budget Appropriation Contingency / 1% Transfers 31% Capital 4% Rebates / Incentives 64% Special Revenue Funds Actual Budget FY 16 FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $Diff %Diff. Car Rental Tax: Revenues Operating Expenses Use of Reserves Capital Expenses $ 14,891,205 $ $ 12,405,805 $ $ 2,187,434 $ $ 4,672,835 $ 14,227,470 $ 13,552,739 $ 13,625,352 $ 11,672,591 $ 11,124,722 $ 10,941,129 $ 2,933,307 $ 73,951 $ 2,026,439 $ 2,933,307 $ 2,501,968 $ 2,026,439 $ (602,118) (4%) (731,462) (6%) (906,868) (31%) (906,868) (31%) Services: Car Rental Fund — Euless citizens authorized the levy of a motor vehicle tax on short-term rentals. Funds derived from this tax may be spent for any general government purpose. This tax was approved by voters on November 2, 1999 and became effective February 1, 2000. These funds are used to maintain a stable tax rate, cash flow special projects and infrastructure improvements, and reduce or avoid debt issuance. Personnel by Division: None Assigned 120 Public Safety Special Revenue Funds Location & Hours of Operation: Police Administration 1102 W Euless Blvd. Mon -Fri, 8 a.m. — 5 p.m. Mission: To account for funds received from asset seizures that are dedicated solely for funding of police programs and capital expenditures. Accomplishments FY2016-17: • Funded cadet program. Fund Summaries: • Funded one police officer position. • Funded purchase of additional police safety equipment. Objectives for FY2017-18: • Continue to provide funding for cadet program. • Continue to provide funding for the purchase of public safety equipment. Issues / Trends: • Legislative changes could adversely affect revenue stream. • Recruiting and retaining quality employees. Special Revenue Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Police Seized Assets Fund: Revenues Operating Expenses Use of Reserves Capital Expenses $ 5,443 $ $ 232,791 $ $ 252,866 $ $ 25,518 $ 1,000 $ 156,108 $ 155,108 $ - $ 1,200 $ 156,108 $ 154,908 $ - $ 1,250 $ 61,956 $ 60,706 $ - $ 250 (94,152) (94,402) 25% (60%) (61%) 0% Services: Police Seized Assets Fund is used to account for proceeds from sale of seized assets which are dedicated solely for police expenditures. Fund Summaries: Special Revenue Funds Actual FY 16 Budget Estimated FY17 FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $Diff %Diff. Police Drug Fund: Revenues Operating Expenses Use of Reserves Capital Expenses $ 19,604 $ $ 2,758 $ $ - $ $ - $ 700 $ 700 $ 200,000 $ 200,000 $ 1,400 $ 500 $ 200,000 $ 200,000 $ 700 100% (200) (29%) 0% - 0% Services: Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. 121 TIRZ & PID Funds Location & Hours of Operation: 201 N Ector Dr. Mon -Fri, 8 a.m. — 5 p.m. Mission: To promote economic development by utilizing public/private partnerships that encourage quality growth within the City. Fund Summaries: Accomplishments FY2016-17: • Continued development of Lifestyle Center at Glade Parks. • Completed infrastructure improvements at Founders Parc (Midtown). Objectives for FY2017-18: • Complete parking garage and outlying development at Glade Parks. • Continue development of Founders Parc (Midtown) planned development. Special Revenue Funds Actual FY 16 Budget Estimated FY 17 FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Glade Parks TIRZ: Revenues Operating Expenses Use of Reserves Capital Expenses $ 614,715 $ $ 519,624 $ $ - $ $ - $ 1,069,754 $ 973,724 $ 1,362,650 $ 943,589 $ 943,589 $ 965,350 $ - $ - $ - $ - $ - $ - $ 292,896 27% 21,761 2% 0% 0% Midtown PID: Revenues Operating Expenses Use of Reserves Capital Expenses $ 350,920 $ $ 315,920 $ $ - $ $ - $ 642,288 $ 642,288 $ - $ - $ 642,288 $ 642,288 $ - $ - $ 988,302 $ 988,302 $ - $ - $ 346,014 54% 346,014 54% 0% 0% Services: Glade Parks TIRZ is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are incurred for the repayment of debt related to the infrastructure cost. Midtown PID is used to account for assessments levied upon properties with the district boundaries. Expenses are incurred for the repayment of debt issued to fund public improvements within the district. 122 Other Special Revenue Funds Location & Hours of Operation: Municipal Court 1102 W Euless Blvd. Mon -Wed & Fri, 8 a.m. — 5 p.m. Thursday, 8 a.m. — 6 p.m. Mission: Juvenile Case's mission is to provide funding for personnel and related costs incurred to prosecute juvenile cases. The Grant Fund's mission is to seek the award of local, state, and federal funding to enhance City services, purchase capital equipment, and expand various programs. Fund Summaries: Accomplishments FY2016-17: • Assisted with hosting of Victims Impact Panel at Municipal Court. • Received grant for body cameras for police officers. • Received 911 PSAP grants to supplement police operations and purchase equipment. • Received funding for STEP grant. Objectives for FY2017-18: • Continue to provide support for the Victims Impact Panel. • Continue to apply for grant funding to enhance City services. • Continue STEP grant. Special Revenue Funds Actual Budget FY 16 FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $Diff %Diff. Juvenile Case: Revenues Operating Expenses Use of Excess Reserves Capital Expenses $ 103,093 $ $ 80,463 $ $ - $ $ - $ 113,700 $ 90,681 $ - $ - $ 90,800 $ 90,681 $ - $ - $ 91,800 $ 90,167 $ - $ - $ (21,900) (19%) (514) (1%) 0% 0% Services: Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and operating costs required to process juvenile cases. Fund Summaries: Special Revenue Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $Diff %Diff. Grant Fund: Revenues Operating Expenses Use of Reserves Capital Expenses $ 338,130 $ $ 328,991 $ $ 5,208 $ $ - $ 212,747 $ 212,747 $ - $ - $ 190,214 $ 190,214 $ - $ - $ 235,537 $ 235,537 $ - $ - $ 22,790 11% 22,790 11% 0% 0% Services: Grant Fund is used to account for grant funds and other restricted accordance with the grant provisions. Fund Summaries: revenues received by the City. Expenses must be spent in Special Revenue Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $Diff %Diff. Cable PEG Fund: Revenues Operating Expenses Use of Reserves Capital Expenses $ 147,755 $ $ 50 $ $ - $ $ 29,139 $ 120,000 $ 120,000 $ - $ - $ 129,400 $ 120,000 $ - $ - $ 130,400 $ 120,000 $ - $ - $ 10,400 9% 0% 0% 0% Services: Cable PEG Fund is used to account for a 1% fee collected from cable channel providers for expansion of the City's public, educational, and governmental channel. 123 Internal Services Funds 124 INTERNAL SERVICE FUND ACTUAL BUDGET ESTIMATED BUDGET SUMMARY FY2015-16 FY2016-17 FY2016-17 FY2017-181 BEGINNING FUND BALANCE $ 7,657,893 $ 7,993,000 $ 7,993,000 $ 8,480,926 REVENUES Property Tax $ - $ - $ - $ - Gross Receipts Tax $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - Fines/Fees $ - $ - $ - $ - License/Permits $ - $ - $ - $ - Interest Income $ 33,837 $ 13,200 $ 26,056 $ 27,000 Intergovernmental Revenue $ - $ - $ - $ - Charges for Service $ - $ - $ - $ - Miscellaneous/Rental Income $ - $ - $ - $ 679,959 Insurance/Risk/Other Financing Sources $ 2,695,614 $ 3,004,207 $ 3,075,481 $ 2,607,128 Revenues before Transfers $ 2,729,451 $ 3,017,407 $ 3,101,537 $ 3,314,087 Transfer from Other Funds $ 6,307,007 $ 7,431,498 $ 8,681,498 $ 8,324,830 TOTAL REVENUES $ 9,036,458 $ 10,448,905 $ 11,783,035 $ 11,638,917 TOTAL RESOURCES $ 16,694,351 $ 18,441,905 $ 19,776,035 $ 20,119,843 EXPENDITURES Personal Services $ 687,911 $ 669,583 $ 669,583 $ 859,411 Professional/Technical Services $ 57,623 $ 292,000 $ 292,000 $ 286,800 Contractual Services $ - $ - $ - $ - Utilities $ - $ - $ - $ - Maintenance $ - $ - $ - $ 10,500 Other Services/Contingencies $ - $ 568,952 $ 568,952 $ 951,169 Insurance $ 6,622,405 $ 6,793,390 $ 6,793,390 $ 7,041,559 General & Administrative $ 209 $ 3,075 $ 3,075 $ 1,000 Rebates/Incentives $ - $ - $ - $ - Supplies $ 7,055 $ 9,300 $ 9,300 $ 10,375 Capital Purchases (Equipment) $ 1,326,148 $ 3,233,809 $ 2,958,809 $ 2,336,783 Debt Service/Bank Charges $ - $ - $ - $ - Expenditures before Transfers $ 8,701,351 $ 11,570,109 $ 11,295,109 $ 11,497,597 Transfers To Other Funds $ - $ - $ - $ - TOTAL EXPENDITURES $ 8,701,351 $ 11,570,109 $ 11,295,109 $ 11,497,597 ENDING FUND BALANCE $ 7,993,000 $ 6,871,796 $ 8,480,926 $ 8,622,246 The projected increase in fund balance is expected from the Equipment Replacement Fund where accumulated resources are used to replace existing equipment. All other internal service funds have planned drawdown of excess reserves to purchase capital equipment. 1 For Budget FY2017-18, certain accounts have been recategorized to provide consistent presentation across funds. 125 Vehicle / Equipment Replacement Fund Location & Hours of Operation: 1314 Royal Parkway Mon — Fri, 7 a.m. — 5 p.m. Mission: The purpose of this account is to administer and procure funding for the replacement of vehicles and equipment, owned, and/or leased by the City of Euless. Accomplishments FY2016-17: • Continued to right size units in departments to optimize usage. • Updated vehicle depreciation schedule to more accurately reflect future purchase expense. Fund Summary: Objectives for FY2017-18: • Purchase vehicles and equipment approved in the budget. • Continue exploration of alternative fuel options for fleet. Issues / Trends: • Increase in ethanol blend into gasoline E10 — E15. • Broadened use of bio -diesel in fleet. Internal Service Funds Actual FY 16 Budget FY 17 Estimated FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $ Diff % Diff. Equipment Replacement: Revenue Operating Expenses Use of Excess Reserves $ 1,589,577 $ $ 1,321,948 $ $ - $ 1,985,225 $ 3,313,500 $ 2,399,920 $ 414,695 2,958,809 $ 2,958,809 $ 1,935,783 $ (1,023,026) 973,584 $ - $ - $ (973,584) 21% (35%) Services: Vehicle / Equipment Replacement Fund - The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. Personnel by Division: None Assigned 126 Insurance / Benefits Fund Location & Hours of Operation: 201 N Ector Dr. Mon — Fri, 8 a.m. — 5 p.m. Mission: To provide City employees with a competitive benefits program at the most cost-effective price to the employees and to the City. Our mission is to ensure our employees are receiving quality service and that all issues are satisfactorily resolved in a timely manner. Accomplishments FY2016-17: • Continued work on automated benefit enrollment system to ensure efficiencies are maximized and employees continue to receive information and conduct their enrollments in a convenient, well -communicated setting. • Held Open Enrollment Meetings to allow employees to learn more about the City's benefit programs. • Continued with the wellness program, offering incentives to participants. • Held Wellness Fair to allow employees to learn more about the City's wellness initiatives, vendors, and many benefit programs. • Immunized employees, retirees, and eligible dependents with flu vaccine. • Made changes to medical plan as required by the Affordable Care Act (ACA). • Evaluated the medical, pharmaceutical and dental benefit plans. Implemented changes as needed to be more cost effective while continuing to provide quality medical care and services. Objectives for FY2017-18: • Make changes as required by the Affordable Care Act (ACA). • Evaluate medical, pharmacy, and dental benefit plans and identify changes that will be more cost effective while continuing to provide quality medical care and services. • Implement employee clinic option. Issues / Trends: • Health care costs continue to rise and will require continued monitoring of all expenses and development of cost containment measures. Budget Appropriation Personnel 1% Capital 1% 127 Operating 98% Insurance / Benefits Fund Fund Summary: Internal Service Funds Actual FY 16 Budget Estimated FY 17 FY 17 Proposed Budget FY 18 FY17 Budget to FY18 Proposed $Diff %Diff. Insurance: Revenue Operating Expenses Use of Reserves Capital Expenses $ 6,222,324 $ $ 6,777,403 $ $ 555,079 $ $ - $ 7,509,937 $ 7,509,937 7,413,007 $ 7,413,007 100,000 $ - 100,000 $ - $ 8,219,059 $ $ 8,151,422 $ $ 100,000 $ $ 100,000 $ 709,122 738,415 9% 10% 0% 0% Services: Insurance Fund - The Insurance Fund is used to account for both City and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. Personnel by Division: FY 15/16 ACTUAL FY 16/17 FY 16/17 BUDGETED ESTIMATED FY 17/18 BUDGETED HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 Services Levels: 1,000 800 600 400 200 Covered Lives FY2015 FY2016 FY2017 Retirees ■ Dependents • Employees 128 170 165 160 155 150 145 140 FY2015 Flex Participants FY2016 FY2017 Risk/Workers' Compensation Management Fund Location & Hours of Operation: 201 N Ector Dr. Mon — Fri, 8 a.m. — 5 p.m. Mission: The Risk/Workers' Compensation Management Department's mission is to identify, analyze and control risks; to administer and evaluate liability insurance programs; to ensure cost effectiveness; to conduct educational safety programs; and to monitor and ensure compliance with mandates established by the City of Euless, State of Texas and US Government. The department's goal is to protect the City's assets and resources by minimizing the internal and external exposures and associated risks, and to respond in a timely manner to the information needs of citizens, staff, and employees. The mission of the Workers' Compensation Insurance function of the Human Resources Department is to ensure, through pre -placement physicals, all new employees are capable of performing the essential functions of the job for which they are hired; to administer the occupational injury program; and to provide instructional training in safe and efficient performance of job duties. To provide cost-effective medical treatment through occupational injury/illness program, with the objective of facilitating the timely return to work of those employees who have been injured or become ill on the job. Accomplishments FY2016-17: • Presented monthly safety education programs including Workers Comp training. • Routinely monitored motor vehicle records. • Administered routine random drug and alcohol tests as required by Department of Transportation (DOT) and internal policy. • Focused on training in areas with greatest risk per quarterly assessments. • Continued to investigate and settle property claims in a fair and timely manner. • Developed communication to better advise employees of policies and procedures. • Lowered claims handled by TML and handled more in- house. • Continued emphasis on compliance with ADA and compiled ADA Transition Plan. • Provided flu shots to employees and family members. • Provided immunizations and vaccinations for employees in positions exposed to blood-borne pathogens. • Ensured departments held safety -training meetings. • Updated Directors on injured employees; requested use of light duty, if eligible and available, to reduce lost time. • Produced management reports providing information related to types and causes of injuries. Objectives for FY2017-18: • Focus on training in areas with greatest risk per quarterly assessments. • Continue to partner with TML for education opportunities. • Continue emphasis to ensure compliance with ADA. • Review essential job functions with departments and pre- placement physicals with health care assessor. • Ensure all job descriptions are compliant with the requirements of the ADA. • Continue to produce management reports to bring attention to causes and types of injuries for prevention purposes. • Ensure departments hold safety -training meetings. Issues / Trends: • Property claims cost will continue to rise due to inflationary trends. • Medical treatment and rehabilitative costs continue to rise. • Workers compensation premiums expected to rise due to prior experience. Budget Appropriation Personnel 5% Capital 24% Operating 71% 129 Risk/Workers' Compensation Management Fund Fund Summary: Proposed FY17 Budget to Internal Service Actual Budget Estimated Budget FY18 Proposed Funds FY16 FY17 FY17 FY18 $Diff %Diff. Risk/WC Management: Revenue $ 938,625 $ 953,743 $ 959,598 $ 1,019,938 $ 66,195 7% Operating Expenses $ 320,272 $ 923,293 $ 923,293 $ 998,892 $ 75,599 8% Use of Reserves $ - $ 175,000 $ - $ 311,500 $ 136,500 78% Capital Expenses $ 4,200 $ 175,000 $ - $ 311,500 $ 136,500 78% Services: Risk/Workers' Compensation Management Fund - The Risk Management Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. Personnel by Division: FY 15/16 FY 16/17 FY 16/17 FY 17/18 ACTUAL BUDGETED ESTIMATED BUDGETED WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 Services Levels: 80 70 60 50 40 30 20 10 Workers Comp Claims ■In -House ■TML FY2015 FY2016 FY2017 130 80 70 60 50 40 30 20 10 Risk Claims • In -House ■TML FY2015 FY2016 FY2017 THE CITY OF EULESS 131 Capital Improvements 132 CAPITAL PROJECTS FUND SUMMARY ACTUAL BUDGET ESTIMATED BUDGET $ - FY2015-16 FY2016-17 FY2016-17 FY2017-181 BEGINNING FUND BALANCE $ 20,230,749 $ 27,616,359 $ 27,616,359 $ 11,237,838 REVENUES Property Tax $ - $ - $ - $ - Gross Receipts Tax $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - Fines/Fee/Penalties $ - $ - $ - $ - License/Permits $ - $ - $ - $ - Interest Income $ 80,363 $ 5,654 $ 74,170 $ 48,900 Intergovernmental Revenue $ 193,071 $ 1,928,206 $ 1,857,516 $ 223,125 Charges for Services $ 585,867 $ - $ 953,000 $ - Miscellaneous/Rental lncome $ 390,920 $ 27,072 $ 69,953 $ 42,100 Other Financing Sources $ 18,448,255 $ 4,869,514 $ 5,954,260 $ 13,742,597 Revenues before Transfers $ 19,698,476 $ 6,830,446 $ 8,908,899 $ 14,056,722 Transfers from Other Funds $ 6,852,489 $ 7,699,247 $ 6,749,822 $ 7,075,470 TOTAL REVENUES $ 26,550,965 $ 14,529,693 $ 15,658,721 $ 21,132,192 TOTAL RESOURCES $ 46,781,714 $ 42,146,052 $ 43,275,080 $ 32,370,030 EXPENDITURES Personal Services $ - $ - $ - $ - Professional/Technical Services $ 402,928 $ 226,630 $ 226,630 $ 910,850 Contractual Services $ 279 $ - $ - $ - Utilities $ 100,000 $ 100,000 $ 100,000 $ 100,000 Maintenance $ 3,280 $ - $ - $ 50,000 Other Services/Contingencies $ 704,746 $ - $ - $ 50,000 Insurance $ - $ - $ - $ - General & Administrative $ - $ - $ - $ - Rebates/Incentives $ 4,952,556 $ 11,490,424 $ 11,590,424 $ 2,025,000 Supplies $ 13,403 $ 25,000 $ 25,000 $ 25,000 Capital Improvements Projects $ 12,593,968 $ 21,035,918 $ 19,676,370 $ 17,680,066 Debt Service/Bank Charges $ 28,565 $ - $ - Expenditures before Transfers $ 18,799,725 $ 32,877,972 $ 31,618,424 $ 20,840,916 Transfer to Other Funds $ 365,630 $ 368,518 $ 418,818 $ 2,373,882 TOTAL EXPENDITURES $ 19,165,355 $ 33,246,490 $ 32,037,242 $ 23,214,798 ENDING FUND BALANCE $ 27,616,359 $ 8,899,562 $ 11,237,838 $ 9,155,232 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. ' For Budget FY2017-18, certain accounts have been recategorized to provide consistent presentation across funds. 133 CAPITAL IMPROVEMENT PROGRAM The Capital Improvement Program (CIP) is a process by which the City designs a multi-year plan for major capital expenditures. Due to the tremendous growth of the capital projects program, and the amount of detail required for these projects, a separate document is provided for the Capital Improvement Program. Generally the CIP includes improvements that are relatively expensive, are non-recurring, have a multi-year useful life, and like capital outlay items, result in fixed assets. These include the construction and acquisition of new buildings, additions to or renovations of existing buildings, construction of streets, drainage improvements, land purchases, and water and wastewater utility lines. This is a very progressive process, with projects being added and deleted from the funded and unfunded lists as they move through the project completion phase. A. Preparation — The City's capital budget will include all capital project funds and all capital resources. The budget will be prepared annually in conjunction with the operating budget. The capital budget will be compiled by the Finance Director with the involvement of all required City departmental project managers. Integration of the fiscal impact of capital improvements on the operating budget will be monitored. B. Definition — Facilities include any structures or properties owned by the City, the land upon which the facility is situated for the provision of City services, and the initial furniture, fixtures, equipment, and apparatus necessary to put the facility in service. Facilities include, but are not limited to the following: administrative offices, parks, service centers and storage yards, recreation centers, libraries, fire stations, jails and courts, and water and sewer related structures. C. Infrastructure — Includes permanently installed facilities, generally placed underground or at grade, which form the basis for the provision of City services. Typically included are thoroughfares, bridges, water and wastewater lines, drainage channels, and storm sewers. D. Control — All capital project expenditures must be appropriated in the capital budget. The Finance Department must certify the availability of such appropriations or the availability of resources so an appropriation can be made before a capital project contract is presented by the City Manager to the City Council for approval. E. Program Planning — The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be determined, so that these costs can be considered in the operating budget. F. Alternate Resources — Where applicable, assessments, impact fees, pro -rata charges, or other user -based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small citywide drainage projects. Single large drainage projects will be funded by debt. G. Debt Financing — Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. H. Infrastructure Maintenance — The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten -fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually. Reporting — Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. 134 CITY OF EULESS CAPITAL IMPROVEMENT PROJECTS DATE: June 25, 1991 PREPARED BY: Finance Department Rev. July 15, 1992 RE: Capital Improvements APPROVED BY: City Manager PURPOSE Pursuant to City of Euless Charter, Article VII, Section 2, Paragraph (5) and (6), the City Manager's Office will present annually a statement of capital expenditures for the next fiscal year and provisions for financing, as well as a five-year project listing. II. SCOPE & NECESSARY ELEMENTS All City improvements to be considered by City Council will be presented utilizing these guidelines. Proper planning, consistency, and uniformity will provide better format for public consumption of information. Initial Necessary Elements: 1. Project Name or Title 2. Estimated cost of an improvement project 3. Anticipated method of funding 4. Some form of priority rating 5. Scheduling fiscal year 6. Account number to which the project is to be charged III. RESPONSIBILITIES & TYPES OF PLANS Water 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. 135 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. 136 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. 137 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 Capital Fund — Used to account for the financing, renovation, and construction of the sports facilities projects. Proceeds are from inter -fund transfer, operating reserves, gas royalties, and interest income. Texas Star Golf Course Capital Fund — Used to account for the financing and construction of capital improvements at the golf course, clubhouse, and conference center. Proceeds are from gas royalties, excess reserves, and interest income. Street Construction Fund — Used to account for the financing and construction of various street infrastructures. Proceeds are from the sale of general obligation bonds, certificates of obligation, contributions from other agencies, and accumulated cash reserves. General Construction Fund — Used to account for bond proceeds and accumulated cash reserves related to general facility improvements such as fire stations and campus improvements. Car Rental Tax Capital Projects Fund — Used to account for any ongoing projects or construction projects funded from this revenue source. EDC Capital Fund — Used to account for the financing and construction of Euless Development Corporation approved projects, currently include Parks, Library, and Economic Development. Proceeds are from the sale of revenue bonds, sales tax collections, and interest earnings. Redevelopment Fund- Used to account for any land acquisition and revitalization projects designed to enhance the development of deteriorating areas throughout the community. Developer Contribution (Escrow) Fund- Used to account for funds received for the purposes of making new and future improvements to various development areas within the City. Midtown Development Fund- Used to account for the financing and construction of various street, water, wastewater, drainage, and other infrastructure improvements in the area generally known as Midtown on the south side of State Highway 183. This fund will be used to account for proceeds from the sale of certificates of obligation. 138 CITY OF EULESS CAPITAL IMPROVEMENT PROGRAM The City of Euless has developed and produced under separate cover a Capital Improvements Program. This program is reviewed annually to reflect changing priorities. It provides a framework for identifying capital requirements, scheduling projects over multiple years, coordinating related projects, and identifying future fiscal impact. This document details all capital projects that have been identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4) requires "A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing." Section 2 (5) further requires "A list of capital projects which should be undertaken within the five (5) next succeeding years." Excerpts from the Capital Improvements Program publication have been summarized in the Operating Budget document for your convenience. Formal City Council Adoption of the Capital Improvement Program indicates the City's commitment to the plan, but does not in itself authorize expenditures. The necessary funding mechanisms must be adopted each year to pay for the improvements. Each year, the Capital Improvement Program includes a thorough review process similar to the operating budget. A Capital Improvement Program Fund Balance Summary has been provided that reflects all resources currently available and projected resources for the upcoming budget year. This summary reflects capital expenditures that were approved during the budget process, lists all capital projects presented during FY2017-18 for approval, and verifies that resources are currently available to fund all these projects. As projects are approved by the City Council, they will be moved from the "Unfunded" section of the Capital Improvement Program to the "Funded" section. Summaries of Funded and Unfunded Projects have been provided in this section and each summary contains five major categories including Drainage Projects, Street Projects, Wastewater Projects, Water Projects, and Other Projects. Unfunded projects have been prioritized into three categories. Priority A indicates that the project was presented for the FY2017-18 budget. Priority B indicates that projects will be presented to Council within two to five years. Priority C indicates that projects will not begin for at least 5 years. For more detail information on capital projects and their possible impact on operating budgets refer to the Capital Improvements Program document. The following table summarizes budgets for Funded Projects. Unfunded Projects have also been summarized by category and priority. Funded Projects Unfunded Projects Priority A Priority B Priority C Drainage $ 1,887,011 $ -0- $ 300,000 TBD Street $ 17,151,514(1) $ 6,455,620 $ 11,368,415 TBD Wastewater $ 1,870,251 $ 923,797 $ 3,021,121 TBD Water $ 18,187,922 $ 5,499,152 $ 9,611,225 TBD Other $ 30,337,212 $ 6,900,000 $ 8,040,268 TBD $ 19,778,569 $ 32.341 029 TBD Total Funded $ 69,433,910 (1) Includes future debt issue. Total Unfunded Projects $ 52,119,598 139 Developer's Escrow Streets CIP EDC Half -Cent CIP General CIP 'Beg. Working Capital FY17 Fund Balance Summary - Capital Estimated FY17 and Budgeted FY18 Capital Improvement Projects $1,977,963 $293,788 $956,681 $1,118,730 FY17 Estimated Revenues FY17 Estimated Project Expenditures Total Available: Total Expenses: 78,253 2,056,216 4,952,995 1,227,630 5,246,783 2,184,311 0 (4,639,191) (1,757,041) 0 (4,639,191) (1,757,041) 324,700 1,443,430 (258,186) (258,186) Estimated Working Capital FY17 $2,056,216 $607,592 $427,270 $1,185,244 FY18 Budgeted Revenues FY18 Project Expenditures Total Available: Total Expenses: 5,000 2,061,216 6,608,120 5,632,370 7,215,712 6,059,640 0 (6,605,620) (5,627,370) 0 (6,605,620) (5,627,370) 47,100 1,232,344 0 0 Estimated Working Capital FY18 $2,061,216 $610,092 $432,270 $1,232,344 FY18 Projects Miscellaneous Street Repairs FY2018 Street Improvements FY2018 Street Reconstruction -Fuller Wiser/Bear Creek Park Irrigation Projects Incentives Miscellaneous Park Improvements Library Design Library Construction Total FY18 Projects 0 150,000 0 425,000 0 6,030,620 0 0 0 0 0 0 0 0 0 0 0 0 0 25,000 25,000 50,000 127,370 5,400,000 0 0 0 0 0 0 0 0 $0 $6,605,620 $5,627,370 $0 140 Fund Balance Summary - Capital Estimated FY17 and Budgeted FY18 Capital Improvement Projects Midtown Car Rental Redevelopment Development Tax TSGC TSSC CIP CIP CIP CIP CIP (Beg. Working Capital FY17 $207,230 $10,465,699 $1,229,799 $232,460 $2,443,603 FY17 Estimated Revenues Total Available: FY17 Estimated Project Expenditures Total Expenses: 187.138 394,368 (391,384) (391,384) 999,725 11,465,424 (11,465,424) (11,465,424) 2 926 000 4,155,799 (1,957,588) (1,957,588) 100,000 332,460 (331,770) (331,770) 960,892 3,404,495 (3,394,949) (3,394,949) Estimated Working Capital FY17 $2,984 $0 $2,198,211 $690 $9,546 FY18 Budgeted Revenues FY18 Project Expenditures Total Available: Total Expenses: 2,000,600 2,003,584 (2,000,000) (2,000,000) 0 1,601,100 221,500 2,000 0 3,799,311 222,190 11,546 0 (2,000,000) (220,000) 0 (2,000,000) (220,000) 0 0 Estimated Working Capital FY18 $3,584 $0 $1,799,311 $2,190 $11,546 FY18 Projects Redevelopment Transfer to Redevelopment TSGC Misc Improvements TSGC A/V System 2,000,000 0 0 0 0 0 0 2,000,000 0 0 0 0 0 0 100,000 120,000 0 0 0 0 Total FY18 Projects $2,000,000 $0 $2,000,000 $220,000 $0 141 Fund Balance Summary - Capital Estimated FY17 and Budgeted FY18 Capital Improvement Projects Water W&WW Impact CIP Fee Wastewater Impact Fee Drainage CIP IBeg. Working Capital FY17 $5,560,684 $1,484,469 $495,680 $1,149,573 FY17 Estimated Revenues FY17 Estimated Project Expenditures Total Available: Total Expenses: 2,908,757 8,469,441 (6,160,603) (6,160,603) 684,300 2,168, 769 (368,518) (368,518) 212.000 707,680 (100,000) (100,000) 96,331 1,245,904 (1,212,588) (1,212,588) Estimated Working Capital FY17 $2,308,838 $1,800,251 $607,680 $33,316 FY18 Budgeted Revenues FY18 Project Expenditures Total Available: Total Expenses: 4 898 102 7,206,940 (6,187,926) (6,187 926) 7,800 1,808,051 (373,882) (373,882) 1.500 609,180 (100,000) (100 000) 107.000 140,316 (100,000) (100 000) Estimated Working Capital FY18 $1,019,014 $1,434,169 $509,180 $40,316 FY18 Projects Wastewater Line Replacement-CDBG Valve Replacement Well Repairs Meters/Transponders Water and Wastewater Rehab SH183 Phase II W/WW Relocation Reclaimed Water Line Extension Phase III Well Replacement Design - Fuller/Far North Water Tank Debt Payment Reclaimed Water Line Extension Debt Payment TRA Payments Miscellaneous Drainage Improvements 223,125 105,000 75,000 158,000 150,000 1,481,344 3,211,977 783,480 0 0 0 0 0 0 0 0 0 0 0 0 252,188 121,694 0 0 0 0 0 0 0 0 0 0 0 0 100,000 0 0 0 0 0 0 0 0 0 0 0 0 100,000 Total FY18 Projects $6,187,926 $373,882 $100,000 $100,000 142 CAPITAL IMPROVEMENT PROGRAMS FY2018 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPE PROPOSED METHOD OF FINANCING Project Description Priority Estimated Cost Operating Fund CIP Fund Balance Bond Sale Grants/ Contributions Impact Fees Escrow Funds Car Rental Tax Other EDC To Be Determined DRAINAGE PROJECTS None Currently A $ - Sub-Total Drainage Priority A-Proposed FY2018 $ - Kynette Drive Storm Drain Installation (19) B $ 300,000 XX Sub-Total Drainage Priority B-Unfunded $ 300,000 Little Bear Creek Drainage Improvements C TBD XX Sub-Total Drainage Priority C-Unfunded $ - DRAINAGE PROJECTS - TOTAL $ 300,000 STREET PROJECTS FY2018 Street Improvements A $ 425,000 XX FY2018 Street Reconstruction-Fuller Wiser Road/Bear Creek Parkway A $ 6,030,620 XX Sub-Total Street Priority A-Proposed FY2018 $ 6,455,620 FY2019 Street Improvements (19) B $ 425,000 XX FY2019 Street Reconstruction-West Pipeline Road (19) B $ 3,492,110 XX FY2020 Street Improvements (2°) B $ 425,000 XX FY2020 Street Reconstruction-Harwood Road/South Pipeline Road (29) B $ 5,276,555 XX FY2021 Street Improvements (21) B $ 425,000 XX FY2022 Street Improvements (22) B $ 425,000 XX Traffic Signal-Cheek Sparger Road at Heritage Avenue (22) B $ 253,000 $ 50,000 $ 203,000 Vine Street Reconstruction-SH183 to SH10 i22i B $ 646,750 $ 46,000 $ 600,750 Sub-Total Street Priority B-Unfunded $ 11,368,415 Cresthaven Drive Reconstruction C TBD XX E Alexander Lane Reconstruction C TBD XX Highland Drive Reconstruction C TBD XX Ross Avenue Extension C TBD XX Sub-Total Street Priority C-Unfunded $ - STREET PROJECTS - TOTAL $ 17,824,035 WASTEWATER PROJECTS FY2018 43rd CDBG LR: Oakwood Terrace Addn. Phase II A $ 223,125 XX SH183 Phase II Wastewater Relocation A $ 700,672 XX Sub-Total Wastewater Priority A-Proposed FY2018 $ 923,797 LR: Cedar Hill Estates North i19i B $ 438,253 XX FY2019 44th CDBG LR: Oakwood Terrace Addn. Phase III (19) B $ 278,300 XX LR: Cedar Hill Estates South Phase I (20) B $ 389,400 XX FY2020 45th CDBG LR: Oakwood Terrace Addn. Phase IV (29) B $ 115,000 XX LR: Cedar Hill Estates South Phase II (21) B $ 446,300 XX FY2021 46th CDBG LR: Midway Park 2nd Addn. Phase I (21) B $ 327,000 XX FY2022 47th CDBG LR: Midway Park 2nd Addn. Phase II i22i B $ 280,000 XX LR: Midway Park 3rd Addn. Phase I i22i B $ 398,800 XX LR: Midway Park 3rd Addn. Phase 11 (22) B $ 348,068 XX Sub-Total Wastewater Priority B-Unfunded $ 3,021,121 LR: Midway Park 2nd Addn. Phase III C TBD XX LR: Midway Park 2nd Addn. Phase IV C TBD XX LR: Oakwood Terrace North Phase 1 C TBD XX Sub-Total Wastewater Priority C-Unfunded $ - WASTEWATER PROJECTS - TOTAL $ 3,944,918 LR = Line Replacement CAPITAL IMPROVEMENT PROGRAMS FY2018 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPE PROPOSED METHOD OF FINANCING Project Description Priority Estimated Cost Operating Fund CIP Fund Balance Bond Sale Grants/ Contributions Impact Fees Escrow Funds Car Rental Tax Other EDC To Be Determined WATER PROJECTS Reclaimed Water Line Extension Phase III Construction A $ 3,935,000 $ 3,211,977 $ 723,023 SH183 Phase II Water Relocation A $ 780,672 XX Well Replacement Design-Fuller/Far North A $ 783,480 $ 723,000 $ 60,480 Sub-Total Water Priority A-Proposed FY2018 $ 5,499,152 LR: Kynette Drive Phase I (19) B $ 285,000 XX WeII Replacement Construction-Fuller/Far North (19) B $ 7,260,520 XX LR: Alexander Lane (20) B $ 440,000 XX LR: Kynette Drive Phase II (20) B $ 425,705 XX LR: Dunaway Drive (21) B $ 450,000 XX Fort Worth Interconnect (21) B $ 300,000 XX LR: Huntington Drive (22) B $ 450,000 XX Sub-Total Water Priority B-Unfunded $ 9,611,225 1 Mil Well Replacement C TBD XX LR: Bell-Hi Addition C TBD XX LR: Dickey Drive C TBD XX LR: Midway Park 1st Addition C TBD XX LR: Sagebrush Trail C TBD XX SH360 Water Crossing C TBD XX LR: Sotogrande Boulevard C TBD XX Sub-Total Water Priority C-Unfunded $ - WATER PROJECTS - TOTAL $ 15,110,377 OTHER PROJECTS Library Remodel Construction A $ 6,900,000 $ 4,500,000 $ 2,400,000 Sub-Total Other Priority A-Proposed FY2018 $ 6,900,000 Carr Park Improvements Phase I (19) B $ 1,595,100 XX Kiddie Carr Park Improvements (20) B $ 893,500 $ 393,500 $ 500,000 Texas Star Sports Complex Phase VII (20) B $ 2,991,684 XX Wilshire Park Upgrades (21) B $ 1,953,820 $ 1,453,820 $ 500,000 Blessing Branch Park Improvements (22) B $ 365,064 XX Carr Park Trail Connection (22) B $ 241,100 XX Sub-Total Other Priority B-Unfunded $ 8,040,268 Animal Shelter Expansion/Renovation C TBD XX Carr Park Improvements Phase II C TBD XX Fire Station #2 Remodel C TBD XX South Euless Park Upgrades C TBD XX Trail Enhancements Phase I C TBD XX Trail Enhancements Phase II C TBD XX Trail Enhancements Villages of Bear Creek C TBD XX Trailwood Park Improvements C TBD XX Sub-Total Other Priority C-Unfunded $ - OTHER PROJECTS - TOTAL $ 14,940,268 LR = Line Replacement CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY Project Number Project Description Budget as of 5/31/16 Appropriation/ Amendment Budget as of 5/31/17 Expended as of 5/31/17 Remaining Funds Revised Project Cost Estimates Unfunded/ (Excess Funding) DRAINAGE PROJECTS DR9903 Misc. Drainage Improvements $ 1,000,946 $ 16,065 $ 1,017,011 $ 439,768 $ 577,243 $ 1,117,011 $ 100,000 DR1101 Flooding Mitigation $ 500,000 $ - $ 500,000 $ 18,334 $ 481,666 $ 500,000 $ - DR1201 Misc. Creek Maintenance (min bal $100,000) $ 195,000 $ 75,000 $ 270,000 $ 116,316 $ 153,684 $ 270,000 $ - FB9902 Fund Balance - Drainage CIP $ - $ - $ - $ - $ - $ - $ (17,510) Sub Total Drainage Projects $ 1,695,946 $ 91,065 $ 1,787,011 $ 574,418 $ 1,212,593 $ 1,887,011 $ 82,490 STREET PROJECTS PS1102 Glade Parks Improvements $ 15,369,514 $ - $ 15,369,514 $ 12,100,604 $ 3,268,910 $ 15,369,514 $ - PS1203 Misc. Street Repairs (min bal $150,000) $ 511,000 $ 150,000 $ 661,000 $ 593,864 $ 67,136 $ 811,000 $ 150,000 PS1601 East Harwood Road Extension $ 100,000 $ - $ 100,000 $ - $ 100,000 $ 100,000 $ - PS1701 FY201742nd CDBG-ADA/TAS Infrastructure Improvements $ - $ 91,000 $ 91,000 $ - $ 91,000 $ 91,000 $ - PS1702 FY2017 Street Improvements $ - $ 600,000 $ 600,000 $ 229,909 $ 370,091 $ 600,000 $ - PS1703 Traffic Signal -Harwood Road at Bear Creek Parkway $ - $ 180,000 $ 180,000 $ 25,200 $ 154,800 $ 180,000 $ - FB9907 Fund Balance - Street CIP $ - $ - $ - $ - $ - $ - $ (178,353) Sub Total Street Projects $ 15,980,514 $ 1,021,000 $ 17,001,514 $ 12,949,577 $ 4,051,937 $ 17,151,514 $ (28,353) WASTEWATER PROJECTS WW0002 Misc. Wastewater Rehab (min bal $100,000) $ 606,086 $ 100,000 $ 706,086 $ 544,612 $ 161,474 $ 756,086 $ 50,000 WW0605 TRA Wastewater Payments - Impact $ 780,000 $ 100,000 $ 880,000 $ 780,000 $ 100,000 $ 980,000 $ 100,000 WW1701 Line Rep - Cedar Hill Estates/Hollywood Boulevard $ - $ 134,165 $ 134,165 $ 12,947 $ 121,218 $ 134,165 $ - FB9911 FB - Wastewater Impact (Restricted) $ - $ - $ - $ - $ - $ - $ (540,627) Sub Total Wastewater Projects $ 1,386,086 $ 334,165 $ 1,720,251 $ 1,337,559 $ 382,692 $ 1,870,251 $ (390,627) WATER PROJECTS WT0001 Misc. Water Rehab (min bal $150,000) $ 703,511 $ 150,000 $ 853,511 $ 746,959 $ 106,552 $ 953,511 $ 100,000 WT0101 Water Tank Debt Payment -Impact $ 4,224,202 $ 250,024 $ 4,474,226 $ 4,390,882 $ 83,344 $ 4,726,414 $ 252,188 WT0104 Well Repairs (min bal $150,000) $ 1,613,992 $ - $ 1,613,992 $ 1,532,024 $ 81,968 $ 1,688,992 $ 75,000 WT0803 Meters/Transponders/Leak Detection (annual transfer $158,000) $ 1,669,750 $ 208,921 $ 1,878,671 $ 1,132,665 $ 746,006 $ 2,036,671 $ 158,000 WT1212 Reclaimed Water Line Extension Phase II $ 3,129,300 $ (537,804) $ 2,591,496 $ 1,868,473 $ 723,023 $ 1,868,473 $ (723,023) WT1402 Fixed Base Meter Reading and Water Meter Changeout $ 5,493,050 $ 10,493 $ 5,503,543 $ 5,296,778 $ 206,765 $ 5,503,543 $ - WT1403 Reclaimed Water Line Extension Debt Payment -Impact $ 360,957 $ 118,494 $ 479,451 $ 439,957 $ 39,494 $ 601,145 $ 121,694 WT1603 Misc. Valve Replacement (min bal $150,000) $ 120,000 $ 40,000 $ 160,000 $ 113,233 $ 46,767 $ 265,000 $ 105,000 WT1604 Reclaimed Water Line Extension Phase III Design $ 1,280,000 $ (735,827) $ 544,173 $ - $ 544,173 $ 544,173 $ - FB9910 FB - Water Impact (Restricted) $ - $ - $ - $ - $ - $ - $ (1,553,025) FB9901 FB - Water & Wastewater CIP $ - $ - $ - $ - $ - $ - $ (175,092) FB9915 FB - Water & Wastewater CIP (Restricted) $ - $ - $ - $ - $ - $ - $ (1,129,344) Sub Total Water Projects $ 18,594,762 $ (495,699) $ 18,099,063 $ 15,520,971 $ 2,578,092 $ 18,187,922 $ (2,768,602) Portion of debt not yet issued. 2 Excess funding will be transferred to Reclaimed Water Line Extension Phase III Construction. CAPITAL IMPROVEMENTS PROGRAM FUNDED PROJECTS SUMMARY Project Number Project Description Budget as of 5/31/16 Appropriation/ Amendment Budget as of 5/31/17 Expended as of 5/31/17 Remaining Funds Revised Project Cost Estimates Unfunded/ (Excess Funding) OTHER AC1601 Texas Star Sports Complex Phase V $ 2,602,877 $ - $ 2,602,877 $ 2,006,990 $ 595,887 $ 2,602,877 $ - CM0304 Entry Monument $ 135,782 $ - $ 135,782 $ 106,227 $ 29,555 $ 135,782 $ - CM0804 Redevelopment $ 1,474,809 $ 187,138 $ 1,661,947 $ 1,405,162 $ 256,785 $ 3,661,947 $ 2,000,000 CM1701 Municipal Plaza Improvements Phase 11 $ $ 266,733 $ 266,733 $ 48,541 $ 218,192 $ 266,733 $ - DV9901 EDC Incentive Funds $ 550,854 $ 25,000 $ 575,854 $ 450,853 $ 125,001 $ 600,854 $ 25,000 ED0101 Planning Consultants $ 204,869 $ - $ 204,869 $ 104,869 $ 100,000 $ 204,869 $ - ED1002 EDC Contingency $ 250,000 $ - $ 250,000 $ - $ 250,000 $ 250,000 $ - ED1601 Midtown Development $ 16,417,980 $ - $ 16,417,980 $ 7,626,219 $ 8,791,761 $ 16,417,980 $ - FM1201 ADA/TAS Facility Improvements (min bal $75,000) $ 115,000 $ - $ 115,000 $ 42,474 $ 72,526 $ 115,000 $ - FM1510 Development/Engineering Building Improvements $ 2,589,125 $ - $ 2,589,125 $ 2,580,875 $ 8,250 $ 2,589,125 $ - FM1708 Library Remodel Design $ - $ 147,630 $ 147,630 $ 40,626 $ 107,004 $ 275,000 $ 127,370 GC1201 TSGC Misc. Improvements (min bal $150,000) $ 430,000 $ - $ 430,000 $ 262,089 $ 167,911 $ 650,000 $ 220,000 GC1701 TSGC Maintenance Building $ - $ 100,000 $ 100,000 $ 35,293 $ 64,707 $ 100,000 $ - PR0720 Misc. Park Improvements (min bal $100,000) $ 665,500 $ 80,000 $ 745,500 $ 666,315 $ 79,185 $ 795,500 $ 50,000 PR0804 Park Irrigation $ 225,000 $ 25,000 $ 250,000 $ 149,997 $ 100,003 $ 275,000 $ 25,000 PR1401 Glade Parks Trail Connection $ 1,396,545 $ - $ 1,396,545 $ 590,264 $ 806,281 $ 1,396,545 $ - FB9906 FB-EDC CIP $ - $ - $ - $ - $ - $ - $ (479,543) FB9908 FB-Texas Star Sports Complex CIP $ - $ - $ - $ - $ - $ - $ (14,521) FB9909 FB-General CIP $ - $ - $ - $ - $ - $ - $ (200,140) FB9913 FB-Car Rental CIP $ - $ - $ - $ - $ - $ - $ (143,874) FB9917 FB-EDC CIP Restricted $ - $ - $ - $ - $ - $ - $ (950,000) FB9918 FB-Car Rental CIP Restricted $ - $ - $ - $ - $ - $ - $ (2,000,000) Sub-Total Other Projects $ 27,058,341 $ 831,501 $ 27,889,842 $ 16,116,794 $ 11,773,048 $ 30,337,212 $ (1,340,708) TOTAL FUNDED PROJECTS $ 64,715,649 $ 1,782,032 $ 66,497,681 $ 46,499,319 $ 19,998,362 $ 69,433,910 $ (4,445,800) THE CITY OF EULESS 147 Debt 148 DEBT FUND SUMMARY ACTUAL FY2015-16 BUDGET FY2016-17 ESTIMATED FY2016-17 BUDGET FY2017-18 BEGINNING FUND BALANCE $ 970,943 1 $ 2,454,909 $ 2,454,909 $ 1,481,877 REVENUES Property Taxes $ 3,127,663 $ 3,266,160 $ 3,473,212 $ 3,902,318 Gross Receipts Tax $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - Fines/Fees/Penalties $ 18,029 $ 21,081 $ 15,344 $ 20,000 Licenses & Permits $ - $ - $ - $ - Interest Income $ 40,013 $ 9,570 $ 49,320 $ 41,420 Intergovernmental Revenue $ - $ - $ - $ - Charges for Service $ - $ - $ - $ - Miscellaneous/Rental Income $ 552,451 $ 495,000 $ 555,600 $ 495,000 Insurance/Risk/Other Financing Sources $ 1,715,374 $ - $ - $ 26,967 Revenues before Transfers $ 5,453,530 $ 3,791,811 $ 4,093,476 $ 4,485,705 Transfers from Other Funds $ 2,935,022 $ 3,313,805 $ 3,253,205 $ 3,956,405 TOTAL REVENUES $ 8,388,552 $ 7,105,616 $ 7,346,681 $ 8,442,110 TOTAL RESOURCES $ 9,359,495 $ 9,560,525 $ 9,801,590 $ 9,923,987 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 $ 6,868,982 $ 6,978,046 $ 7,069,713 $ 8,183,229 Expenditures before Transfers $ 6,868,982 $ 6,978,046 $ 7,069,713 $ 8,183,229 Transfers to Other Funds $ 35,604 $ - $ 1,250,000 $ - TOTAL EXPENDITURES $ 6,904,586 $ 6,978,046 $ 8,319,713 $ 8,183,229 ENDING FUND BALANCE $ 2,454,909 $ 2,582,479 $ 1,481,877 $ 1,740,758 The original FY2017 Budget planned for a slight increase in fund balance, however, due to the need to transfer tax note proceeds to the Equipment Replacement Fund from the prior year, there was a reduction in fund balance. 1 Beginning balance adjusted by $3 due to rounding. 149 RESERVE FUND SUMMARY ACTUAL FY2015-16 BUDGET FY2016-17 ESTIMATED FY2016-17 BUDGET FY2017-18 BEGINNING FUND BALANCE $ 5,964,928 $ 6,224,672 $ 6,224,672 $ 6,831,171 REVENUES Property Taxes $ - $ - $ - $ - Gross Receipts Tax $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - Fines/Fees/Penalties $ - $ - $ - $ - Licenses & Permits $ - $ - $ - $ - Interest Income $ 18,703 $ 3,950 $ 10,550 $ 7,650 Intergovernmental Revenue $ - $ - $ - $ - Charges for Service $ - $ - $ - $ - Miscellaneous/Rental Income $ 1,013,715 $ 177,000 $ 1,074,355 $ 698,472 Insurance/Risk/Other Financing Sources $ 999,725 $ - $ - $ - Revenues before Transfers $ 2,032,143 $ 180,950 $ 1,084,905 $ 706,122 Transfers from Other Funds $ - $ - $ - $ 607,500 TOTAL REVENUES $ 2,032,143 $ 180,950 $ 1,084,905 $ 1,313,622 TOTAL RESOURCES $ 7,997,071 $ 6,405,622 $ 7,309,577 $ 8,144,793 EXPENDITURES Personal Services $ - $ - $ - $ - Professional/Technical Services $ - $ - $ - $ - Contractual Services $ - $ - $ - $ - Utilities $ - $ - $ - $ - Maintenance $ - $ - $ - $ - Other Services/Contingencies $ - $ - $ - $ - Insurance $ - $ - $ - $ - General & Administrative $ - $ - $ - $ - Rebates/Incentives $ - $ - $ - $ - Supplies $ - $ - $ - $ - Capital Purchases (Equipment) $ - $ - $ - $ - Debt Service/Bank Charges $ - $ - $ - $ - Expenditures before Transfers $ - $ - $ - $ - Transfers to Other Funds $ 1,772,399 $ 478,569 $ 478,406 $ 733,194 TOTAL EXPENDITURES $ 1,772,399 $ 478,569 $ 478,406 $ 733,194 ENDING FUND BALANCE $ 6,224,672 $ 5,927,053 $ 6,831,171 $ 7,411,599 Proposed FY2018 increase in fund balance is due to expected additional reserve requirements for planned debt issuances. 1 General Emergency and Contingency Fund reflected in the Reserve Fund Summary. 150 INTRODUCTION TO DEBT General Obligation: The existing debt obligation and individual issues are presented in this section with graphical representations as well. Existing debt level reflects twenty-four years of remaining payments with additional debt capacity as the structure begins to decline after 2019 with significant drops in 2020, 2021, and 2022 and falls again in 2025. The final debt service payment lies in fiscal year 2041. This debt structure also represents the following ratios: Debt per Capita: Debt to Tax Base: City - $802 0.847% Current Debt to Revenue: 11.38% General obligation ratios are favorable. Low debts to tax base ratios reveal the City's goal of not burdening the citizens with excessive debt. The portion of the tax rate that is dedicated for existing debt levels is approximately 21.93%, which is a fiscally sound level. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Euless' adopted rate of $0.4625 falls well below this limit. Euless' financial policies address debt management. Excerpts from that section include the following: * Long-term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. i Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. * The debt burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored. * The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. Future debt issues will be considered within the parameters of the City's financial policies, ratios, supporting revenues, and political climate. Revenue: The City's revenue bonds are comprised of Water and Wastewater, and Sales Tax. Water and Wastewater The existing debt structure represents eighteen years of remaining payments with a decline in 2021. The final payment lies in 2035. Current Revenue Bond Coverage for Water and Wastewater Bonds is 6.96 (see Table 12 of September 30, 2016 CAFR). 151 Sales Tax The City approved an additional sales tax of a half -cent under the 4b Economic Development legislation. The purpose of the sales tax is to fund library projects, parks projects, and economic development. The final payment on these bonds is scheduled for 2019. Current coverage ratio is 133 times, as calculated below: Gross Sales Tax Receipts Avg. Annual Debt outstanding $5,100,060 $38,322 133 Euless' financial policies also address revenue issues in the debt management section. Excerpts from that section include the following: r When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50 for revenue bonds "technical average" and 1.25 for all indebtedness "practical coverage". The City will issue new debt for an Enterprise only after an "additional bonds" test has been applied. The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. Bond Rating History RATING AGENCY TYPE DATES RATING Standard & Poor's G.O. 02/09 to present AA 6/04 to 02/09 AA - 4/84 to 6/04 A+ 4/84 A to A+ WW & SS 05/12 to present AA+ Revenue 9/08 to 05/12 AA 6/04 to 9/08 A+ 6/87 to 6/04 A 4/83 to 6/87 A - Prior to 4/83 BBB+ Moody's G.O. *04/10 to present Aa2 5/85 to 04/10 Al Prior to 5/85 A WW & SS Revenue *04/10 to present Aa2 6/04 to 04/10 Al 6/99 to 6/04 A2 1983 to 1999 A *Moody's recalibrated its rating designations in April of 2010. 152 ANNUAL DEBT SERVICE TOTAL GENERAL OBLIGATION AND REVENUE DEBT $9,000,000 $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 $1,000,000 $0 - - `\\ - ® SALES TAX 1/2 CENT Ili GOLF M STAR CENTER M WATER & WASTEWATER r G.O.'S AND C.O.'S 2018 2020 2022 2032 2024 2026 2028 2030 FISCAL YEAR 2034 2036 2038 2040 YEAR 2018 TOTAL SUMMARY OF GENERAL & CERTIFICATES OF OBLIGATION $5,438,868 ANNUAL TOTAL GENERAL GOLF $595,425 DEBT SERVICE OBLIGATION WATER & WASTEWATER $948,392 REQUIREMENTS AND REVENUE STAR CENTER $705,900 DEBT SALES TAX 1/2 CENT $36,073 REQUIREMENTS $7,724,657 2019 $5,073,922 $588,600 $948,828 $708,390 $40,572 $7,360,312 2020 $4,263,400 $589,125 $948,822 $708,863 $0 $6,510,209 2021 $3,326,525 $594,125 $678,022 $712,495 $0 $5,311,167 2022 $2,430,000 $591,275 $671,200 $710,020 $0 $4,402,495 2023 $2,432,875 $590,444 $678,663 $706,020 $0 $4,408,002 2024 $2,419,791 $588,738 $670,198 $708,740 $0 $4,387,466 2025 $1,880,656 $591,072 $530,954 $715,140 $0 $3,717,822 2026 $1,880,781 $587,419 $528,802 $0 $0 $2,997,002 2027 $1,884,606 $592,678 $536,097 $0 $0 $3,013,381 2028 $1,886,650 $0 $532,247 $0 $0 $2,418,897 2029 $1,887,363 $0 $532,848 $0 $0 $2,420,210 2030 $1,886,338 $0 $537,852 $0 $0 $2,424,190 2031 $1,648,716 $0 $536,717 $0 $0 $2,185,433 2032 $1,649,544 $0 $540,017 $0 $0 $2,189,561 2033 $1,648,956 $0 $537,707 $0 $0 $2,186,663 2034 $1,652,100 $0 $409,857 $0 $0 $2,061,957 2035 $1,223,659 $0 $412,599 $0 $0 $1,636,258 2036 $995,563 $0 $0 $0 $0 $995,563 2037 $999,469 $0 $0 $0 $0 $999,469 2038 $997,438 $0 $0 $0 $0 $997,438 2039 $999,625 $0 $0 $0 $0 $999,625 2040 $999,725 $0 $0 $0 $0 $999,725 2041 $589,425 $0 $0 $0 $0 $589,425 TOTAL $50,095,993 $5,908,900 $11,179,819 $5,675,568 $76,645 $72,936,925 153 $6,000,000 $5,500,000 $5,000,000 $4,500,000 $4,000,000 $3,500,000 $3,000,000 $2,500,000 $2,000,000 $1,500,000 $1,000,000 $500,000 $0 Total General Obligation Debt Composition of Debt Service Interest a Principal 11111,limai 2018 2020 2022 2024 2026 2028 2030 2032 2034 2036 2038 2040 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2018 $1,227,171 $4,211,697 $5,438,868 2019 $1,110,074 $3,963,848 $5,073,922 2020 $983,400 $3,280,000 $4,263,400 2021 $881,525 $2,445,000 $3,326,525 2022 $790,000 $1,640,000 $2,430,000 2023 $727,875 $1,705,000 $2,432,875 2024 $659,791 $1,760,000 $2,419,791 2025 $615,656 $1,265,000 $1,880,656 2026 $575,781 $1,305,000 $1,880,781 2027 $534,606 $1,350,000 $1,884,606 2028 $491,650 $1,395,000 $1,886,650 2029 $447,363 $1,440,000 $1,887,363 2030 $401,338 $1,485,000 $1,886,338 2031 $353,716 $1,295,000 $1,648,716 2032 $314,544 $1,335,000 $1,649,544 2033 $273,956 $1,375,000 $1,648,956 2034 $232,100 $1,420,000 $1,652,100 2035 $188,659 $1,035,000 $1,223,659 2036 $160,563 $835,000 $995,563 2037 $134,469 $865,000 $999,469 2038 $107,438 $890,000 $997,438 2039 $79,625 $920,000 $999,625 2040 $49,725 $950,000 $999,725 2041 $9,425 $580,000 $589,425 TOTAL $11,350,448 $38,745,545 $50,095,993 154 Tax -Supported General Obligation Debt Composition of Debt Service $3,500,000 - $3,000,000 - $2,500,000 $2,000,000 - $1,500,000 - $1,000,000 - $500,000 - so 2018 Interest Principal 2020 Fiscal Year 2022 1.1 2024 DEBT SERVICE REQUIREMENTS SUMMARY OF TAX -SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2018 $337,065 $3,341,697 $3,678,761 2019 $249,293 $2,938,848 $3,188,141 2020 $162,319 $2,210,000 $2,372,319 2021 $96,619 $1,345,000 $1,441,619 2022 $42,419 $505,000 $547,419 2023 $24,519 $520,000 $544,519 2024 $8,359 $535,000 $543,359 TOTAL $920,592 $11,395,545 $12,316,137 155 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2011 DATED: January 15, 2011 ORIGINAL AMOUNT: $6,575,000 INTEREST RATES: BOND YEARS 2013-2014 @ 2.000%, 2015-2016 @ 3.000%, 2017-2019 @ 3.500%, 2020-2021 @ 4.000% PAYING AGENT: U.S. BANK OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 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 $158,600 $158,600 $3,220,000 $3,537,200 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. 156 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2012 DATED: December 1, 2011 ORIGINAL AMOUNT: $5,955,000 INTEREST RATES: BOND YEARS 2012-2016 @ 2.000%, 2017-2019 @ 3.000%, 2020-2022 @ 4.000%, 2023 @ 3.000% and 2024 @ 3.125% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 FEBRUARY 15 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 $242,841 $184,206 $3,400,000 $3,827,047 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. 157 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2014 DATED: October 15, 2014 ORIGINAL AMOUNT: $5,685,000 INTEREST RATES: BOND YEARS 2016-2020 @ 3.00% PAYING AGENT: U.S. BANK OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2018 3.000% $46,950 $27,150 $1,320,000 $1,394,100 2019 3.000% $27,150 $13,800 $890,000 $930,950 2020 3.000% $13,800 $0 $920,000 $933,800 TOTAL $87,900 $40,950 $3,130,000 $3,258,850 Proceeds from the sale of the Bonds will be used to (i) refund a portion of the City's currently refundable outstanding debt (the "Refunded Obligations"), in order to lower the overall debt service requirements of the City and (ii) payment of costs associated with the issuance of the Bonds (see "Plan of Financing - Refunded Obligations" for more detail and Schedule I for a detailed description of the Refunded Obligations). These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 158 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX ANTICIPATION NOTES, SERIES 2016 DATED: August 30, 2016 ORIGINAL AMOUNT: $1,280,000 INTEREST RATES: BOND YEARS 2017-2019 @ 1.16% PAYING AGENT: FROST BANK OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2018 1.160% $4,988 $4,988 $425,000 $434,976 2019 1.160% $2,523 $2,523 $435,000 $440,046 TOTAL $7,511 $7,511 $860,000 $875,022 Proceeds from the sale of the Notes will be used to (i) purchase equipment for the fire department and (ii) payment of costs associated with the issuance of the Notes. These Notes 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. 159 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: CISCO CAPITAL LEASE, SERIES 2016 DATED: October 31, 2016 ORIGINAL AMOUNT: $275,000 INTEREST RATES: * 0% INTEREST RATE; 8.024% Yield for Internal Revenue Purposes PAYING AGENT: DE LAGE LANDEN PUBLIC FINANCE LLC OPTION DATE: N/A YEAR IRS INTEREST INTEREST PRINCIPAL DECEMBER 15 TOTAL REQUIREMENTS DECEMBER 15 2018 8.024% $14,970 $76,697 $91,667 2019 8.024% $7,818 $83,848 $91,667 TOTAL $22,788 $160,545 $183,333 Proceeds from the sale of the Notes will be used to purchase equipment for the City. The Lease is a direct obligation of the payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 160 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX ANTICIPATION NOTES, SERIES 2017 DATED: September 12, 2017 ORIGINAL AMOUNT: $625,000 INTEREST RATES: BOND YEARS 2018-2019 @ 1.17% PAYING AGENT: FIRST NATIONAL BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2018 1.170% $2,519 $3,656 $325,000 $331,175 2019 1.170% $1,755 $1,755 $300,000 $303,510 TOTAL $4,274 $5,411 $625,000 $634,685 Proceeds from the sale of the Notes will be used to (i) purchase equipment for the City and (ii) payment of costs associated with the issuance of the Notes. These Notes 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. 161 TIRZ/PID-Supported General Obligation Debt Composition of Debt Service $2,000,000 - $1,500,000 - $1,000,000 $500,000 - $0 J11;11111111111. -IIILci��L-riniwirai 2018 2020 2022 2024 2026 2028 2030 2032 2034 2036 2038 2040 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TIRZ/PID-SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2018 $890,106 $870,000 $1,760,106 2019 $860,781 $1,025,000 $1,885,781 2020 $821,081 $1,070,000 $1,891,081 2021 $784,906 $1,100,000 $1,884,906 2022 $747,581 $1,135,000 $1,882,581 2023 $703,356 $1,185,000 $1,888,356 2024 $651,431 $1,225,000 $1,876,431 2025 $615,656 $1,265,000 $1,880,656 2026 $575,781 $1,305,000 $1,880,781 2027 $534,606 $1,350,000 $1,884,606 2028 $491,650 $1,395,000 $1,886,650 2029 $447,363 $1,440,000 $1,887,363 2030 $401,338 $1,485,000 $1,886,338 2031 $353,716 $1,295,000 $1,648,716 2032 $314,544 $1,335,000 $1,649,544 2033 $273,956 $1,375,000 $1,648,956 2034 $232,100 $1,420,000 $1,652,100 2035 $188,659 $1,035,000 $1,223,659 2036 $160,563 $835,000 $995,563 2037 $134,469 $865,000 $999,469 2038 $107,438 $890,000 $997,438 2039 $79,625 $920,000 $999,625 2040 $49,725 $950,000 $999,725 2041 $9,425 $580,000 $589,425 TOTAL $10,429,856 $27,350,000 $37,779,856 TIRZ - Tax Increment Reinvestment Zone PID - Public Improvement District 162 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 DATED: January 15, 2011 ORIGINAL AMOUNT: $180,130 INTEREST RATES: BOND YEARS 2011-2018 @ 3.000%, 2019-2026 @ 4.000%, 2027-2028 @ 4.125%, 2029-2030 @ 4.250% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 AUGUST 15 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 $21,250 $21,250 $140,000 $182,500 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. 163 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 (GLADE PARKS) DATED: January 15, 2011 ORIGINAL AMOUNT: $2,854,870 INTEREST RATES: BOND YEARS 2011-2018 @3.000%, 2019-2026 @ 4.000%, 2027-2028@ 4.125%, 2029-2030 @4.250% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 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 $345,988 $345,988 $2,235,000 $2,926,975 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. 164 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2014 (GLADE PARKS) DATED: October 15, 2014 ORIGINAL AMOUNT: $5,715,000 INTEREST RATES: BOND YEARS 2017-2023 ©5.000%, 2024-2034 @ 3.000% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2024 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2018 5.000% $98,075 $98,075 $230,000 $426,150 2019 5.000% $92,325 $92,325 $240,000 $424,650 2020 5.000% $86,325 $86,325 $255,000 $427,650 2021 5.000% $79,950 $79,950 $265,000 $424,900 2022 5.000% $73,325 $73,325 $280,000 $426,650 2023 5.000% $66,325 $66,325 $295,000 $427,650 2024 3.000% $58,950 $58,950 $305,000 $422,900 2025 3.000% $54,375 $54,375 $315,000 $423,750 2026 3.000% $49,650 $49,650 $325,000 $424,300 2027 3.000% $44,775 $44,775 $335,000 $424,550 2028 3.000% $39,750 $39,750 $345,000 $424,500 2029 3.000% $34,575 $34,575 $355,000 $424,150 2030 3.000% $29,250 $29,250 $365,000 $423,500 2031 3.000% $23,775 $23,775 $380,000 $427,550 2032 3.000% $18,075 $18,075 $390,000 $426,150 2033 3.000% $12,225 $12,225 $400,000 $424,450 2034 3.000% $6,225 $6,225 $415,000 $427,450 TOTAL $867,950 $867,950 $5,495,000 $7,230,900 Proceeds from the sale of the Bonds will be used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights-of-way therefor, and (ii) professional services rendered in relation to such projects and the financing thereof. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. 165 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2015 (GLADE PARKS PHASE 3) DATED: October 27, 2015 ORIGINAL AMOUNT: $3,030,000 INTEREST RATES: BOND YEARS 2016-2035 @3.000% - 5.000% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2026 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2018 5.000% $56,000 $53,125 $115,000 $224,125 2019 5.000% $53,125 $50,125 $120,000 $223,250 2020 5.000% $50,125 $46,875 $130,000 $227,000 2021 5.000% $46,875 $43,500 $135,000 $225,375 2022 5.000% $43,500 $40,000 $140,000 $223,500 2023 5.000% $40,000 $36,375 $145,000 $221,375 2024 5.000% $36,375 $32,625 $150,000 $219,000 2025 3.000% $32,625 $30,225 $160,000 $222,850 2026 3.000% $30,225 $27,750 $165,000 $222,975 2027 3.000% $27,750 $25,200 $170,000 $222,950 2028 3.000% $25,200 $22,500 $180,000 $227,700 2029 3.000% $22,500 $19,725 $185,000 $227,225 2030 3.000% $19,725 $16,875 $190,000 $226,600 2031 3.125% $16,875 $13,828 $195,000 $225,703 2032 3.125% $13,828 $10,703 $200,000 $224,531 2033 3.250% $10,703 $7,291 $210,000 $227,994 2034 3.500% $7,291 $3,797 $215,000 $226,088 2035 3.375% $3,797 $0 $225,000 $228,797 TOTAL $536,519 $480,519 $3,030,000 $4,047,038 Proceeds from the sale of the Certificates will be used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting and traffic signalization incident thereto and the acquisition of land and rights-of-way therefor and (ii) professional services rendered in relation to such projects and the financing thereof. 166 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2016 (MIDTOWN DEVELOPMENT) DATED: January 12, 2016 ORIGINAL AMOUNT: $16,450,000 INTEREST RATES: BOND YEARS 2016-2041 ©2.000% - 4.000% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2026 YEAR COUPON INTEREST PRINCIPAL AUGUST 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2018 2.000% $244,819 $244,819 $380,000 $869,638 2019 3.000% $241,019 $241,019 $515,000 $997,037 2020 2.000% $233,294 $233,294 $530,000 $996,588 2021 2.000% $227,994 $227,994 $540,000 $995,988 2022 3.000% $222,594 $222,594 $550,000 $995,188 2023 4.000% $214,344 $214,344 $570,000 $998,688 2024 2.250% $202,944 $202,944 $590,000 $995,888 2025 3.000% $196,306 $196,306 $605,000 $997,613 2026 3.000% $187,231 $187,231 $620,000 $994,463 2027 3.000% $177,931 $177,931 $640,000 $995,863 2028 3.000% $168,331 $168,331 $660,000 $996,663 2029 3.000% $158,431 $158,431 $680,000 $996,863 2030 3.000% $148,231 $148,231 $700,000 $996,463 2031 3.000% $137,731 $137,731 $720,000 $995,463 2032 3.000% $126,931 $126,931 $745,000 $998,863 2033 3.000% $115,756 $115,756 $765,000 $996,513 2034 3.000% $104,281 $104,281 $790,000 $998,563 2035 3.000% $92,431 $92,431 $810,000 $994,863 2036 3.125% $80,281 $80,281 $835,000 $995,563 2037 3.125% $67,234 $67,234 $865,000 $999,469 2038 3.125% $53,719 $53,719 $890,000 $997,438 2039 3.250% $39,813 $39,813 $920,000 $999,625 2040 3.250% $24,863 $24,863 $950,000 $999,725 2041* 3.250% $9,425 $0 $580,000 $589,425 TOTAL $3,475,934 $3,466,509 $16,450,000 $23,392,444 Proceeds from the sale of the Certificates will be used for (i) public infrastructure including demolishing dangerous structures, streets, street improvements, water and wastewater, drainage, curbs, gutters, sidewalks, entryways, signage, lighting, traffic signalization and other public improvements thereto and the acquisition of land and rights- of-way therefor and (ii) professional services rendered in relation to such projects and the financing thereof. * In 2041, Prinicipal payment and final maturity is February 15, 2041. 167 $800,000 $700,000 $600,000 $500,000 $400,000 $300,000 - $200,000 $100,000 $0 Taxable (Self Supporting) G.O. Debt Composition of Debt Service 111 2018 2020 Fiscal Year 2022 Interest Principal 2024 DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE (SELF SUPPORTING) G.O. DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $935,568 $4,740,000 $5,675,568 G.O. - General Obligation 168 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: TAXABLE GENERAL OBLIGATION REFUNDING BONDS SERIES 2010 DATED: AUGUST 15, 2010 ORIGINAL AMOUNT: $8,110,000 INTEREST RATES: 2011 - 2025, RATES VARY FROM .680% TO 4.400% PAYING AGENT: U.S. BANK OPTION DATE: August 1, 2021 YEAR COUPON INTEREST PRINCIPAL AUGUST 1 TOTAL REQUIREMENTS FEBRUARY 1 AUGUST 1 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 $467,784 $467,784 $4,740,000 $5,675,568 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. 169 $800,000 $600,000 $400,000 - $200,000 $0 Golf G.O. Refunding Debt Composition of Debt Service PRINCIPAL INTEREST 2018 2020 2022 Fiscal Year 2024 2026 DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF G.O. REFUNDING DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 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 $668,900 $5,240,000 $5,908,900 These bonds were originally issued as C. O. bonds paid from the surplus revenues of each function. Therefore, they are presented separately from other G.O. and C.O. Bonds. G.O. - General Obligation C.O. - Certificates of Obligation 170 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A -GOLF DATED: November 1, 2012 ORIGINAL AMOUNT: $7,185,000 INTEREST RATES: BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%, 2017-2018 @ 2.000%, 2019-2021 @ 3.000%, 2022 @ 2.000%, 2023 @ 2.125%, 2024 @ 2.250%, 2025 @ 2.375%, 2026 @ 2.500%, 2027 @ 2.625% PAYING AGENT: U.S. BANK OPTION DATE: FEBRUARY 15, 2022 YEAR COUPON INTEREST PRINCIPAL FEBRUARY 15 TOTAL REQUIREMENTS FEBRUARY 15 AUGUST 15 2018 2.000% $65,063 $60,363 $470,000 $595,425 2019 3.000% $60,363 $53,238 $475,000 $588,600 2020 3.000% $53,238 $45,888 $490,000 $589,125 2021 3.000% $45,888 $38,238 $510,000 $594,125 2022 2.000% $38,238 $33,038 $520,000 $591,275 2023 2.125% $33,038 $27,406 $530,000 $590,444 2024 2.250% $27,406 $21,331 $540,000 $588,738 2025 2.375% $21,331 $14,741 $555,000 $591,072 2026 2.500% $14,741 $7,678 $565,000 $587,419 2027 2.625% $7,678 $0 $585,000 $592,678 TOTAL $366,981 $301,919 $5,240,000 $5,908,900 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. AVERAGE ANNUAL DEBT OUTSTANDING 171 $590,890 Water & Wastewater Revenue Debt Composition of Debt Service $1,000, 000 $900,000 $800,000 $700,000 PRINCIPAL INTEREST $600,000 - - - $500,000 - ' �Y i r 'UMW $400,000 $300,000 $200,000 $100,000 : - 1 J lop _, i, 2018 2020 2022 2024 2026 Fiscal Year 2028 2030 2032 2034 DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2018 $168,392 $780,000 $948,392 2019 $158,828 $790,000 $948,828 2020 $148,822 $800,000 $948,822 2021 $138,022 $540,000 $678,022 2022 $131,200 $540,000 $671,200 2023 $123,663 $555,000 $678,663 2024 $115,198 $555,000 $670,198 2025 $105,954 $425,000 $530,954 2026 $98,802 $430,000 $528,802 2027 $91,097 $445,000 $536,097 2028 $82,247 $450,000 $532,247 2029 $72,848 $460,000 $532,848 2030 $62,852 $475,000 $537,852 2031 $51,717 $485,000 $536,717 2032 $40,017 $500,000 $540,017 2033 $27,707 $510,000 $537,707 2034 $14,857 $395,000 $409,857 2035 $7,599 $405,000 $412,599 TOTAL $1,639,819 $9,540,000 $11,179,819 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING 172 $621,101 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2012 DATED: March 29, 2012 ORIGINAL AMOUNT: $3,340,000 INTEREST RATES: BOND YEAR 2012-2024 @ 2.030% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 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 $53,643 $53,643 $1,690,000 $1,797,286 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. 173 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2013 DATED: June 25, 2013 ORIGINAL AMOUNT: $1,585,000 INTEREST RATES: BOND YEAR 2012-2033 @ 2.00% - 5.00% PAYING AGENT: U. S. BANK OPTION DATE: July 25, 2023 YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 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 $286,675 $286,675 $1,345,000 $1,918,350 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights-of-way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 174 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015A (Meters) DATED: August 5, 2015 ORIGINAL AMOUNT: $4,685,000 INTEREST RATES: BOND YEARS 2019-2035 @ 0% - 1.98% PAYING AGENT: Texas Water Development Board OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2018 0.000% $27,346 $27,346 $220,000 $274,693 2019 0.110% $27,346 $27,346 $220,000 $274,693 2020 0.350% $27,225 $27,225 $220,000 $274,451 2021 0.590% $26,840 $26,840 $220,000 $273,681 2022 0.800% $26,191 $26,191 $220,000 $272,383 2023 0.960% $25,311 $25,311 $220,000 $270,623 2024 1.120% $24,255 $24,255 $225,000 $273,511 2025 1.250% $22,995 $22,995 $225,000 $270,991 2026 1.390% $21,589 $21,589 $230,000 $273,178 2027 1.500% $19,991 $19,991 $235,000 $274,981 2028 1.590% $18,228 $18,228 $235,000 $271,456 2029 1.670% $16,360 $16,360 $240,000 $272,720 2030 1.740% $14,356 $14,356 $245,000 $273,712 2031 1.800% $12,224 $12,224 $250,000 $274,449 2032 1.850% $9,974 $9,974 $255,000 $274,949 2033 1.900% $7,616 $7,616 $260,000 $275,231 2034 1.940% $5,146 $5,146 $260,000 $270,291 2035 1.980% $2,624 $2,624 $265,000 $270,247 TOTAL $335,617 $335,617 $4,245,000 $4,916,234 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights-of-way therefor, and (ii) paying the costs associated with the issuance of the Bonds. 175 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2015B (Reclaimed Water System) DATED: August 5, 2015 ORIGINAL AMOUNT: $2,380,000 INTEREST RATES: BOND YEARS 2020-2035 @ 0% -1.68% PAYING AGENT: Texas Water Development Board OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL JULY 15 TOTAL REQUIREMENTS JANUARY 15 JULY 15 2018 0.000% $11,349 $11,349 $120,000 $142,698 2019 0.000% $11,349 $11,349 $120,000 $142,698 2020 0.050% $11,349 $11,349 $120,000 $142,698 2021 0.290% $11,319 $11,319 $120,000 $142,638 2022 0.500% $11,145 $11,145 $120,000 $142,290 2023 0.660% $10,845 $10,845 $120,000 $141,690 2024 0.820% $10,449 $10,449 $120,000 $140,898 2025 0.950% $9,957 $9,957 $120,000 $139,914 2026 1.090% $9,387 $9,387 $120,000 $138,774 2027 1.200% $8,733 $8,733 $125,000 $142,466 2028 1.290% $7,983 $7,983 $125,000 $140,966 2029 1.370% $7,177 $7,177 $125,000 $139,353 2030 1.440% $6,320 $6,320 $130,000 $142,641 2031 1.500% $5,384 $5,384 $130,000 $140,769 2032 1.550% $4,409 $4,409 $135,000 $143,819 2033 1.600% $3,363 $3,363 $135,000 $141,726 2034 1.640% $2,283 $2,283 $135,000 $139,566 2035 1.680% $1,176 $1,176 $140,000 $142,352 TOTAL $143,975 $143,975 $2,260,000 $2,547,949 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. 176 $50,000 $o Sales Tax Revenue Debt Composition of Debt Service lin 2018 Fiscal Year PRINCIPAL INTEREST 2019 DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE DEBT YEAR INTEREST PRINCIPAL TOTAL REQUIREMENTS 2018 $1,073 $35,000 $36,073 2019 $572 $40,000 $40,572 TOTAL $1,645 $75,000 $76,645 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) AVERAGE ANNUAL DEBT OUTSTANDING 177 $40,572 $38,322 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2012 DATED: JANUARY 12, 2012 ORIGINAL AMOUNT: $3,785,000 INTEREST RATE: 1.43% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A YEAR COUPON INTEREST PRINCIPAL SEPTEMBER 15 TOTAL REQUIREMENTS MARCH 15 SEPTEMBER 15 2018 1.43% $536 $536 $35,000 $36,073 2019 1.43% $286 $286 $40,000 $40,572 TOTAL $822 $822 $75,000 $76,645 Proceeds from the sale of the Bonds were used to refund the Corporation's Sales Tax Revenue Refunding Bonds, Series 2002 and Corporation's Sales Tax Revenue Refunding Bonds, Series 2006, to lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. 178 THE CITY OF EULESS 179 Appendices IPP'41* NI 114-44 II 180 THE CITY OF EULESS 181 Appendix A Human Resources Full -Time Personnel Counts FY 15/16 FY 16/17 FY 16/17 FY 17/18 ACTUAL BUDGETED ESTIMATED BUDGETED CITY MANAGERS OFFICE 3.50 CITY SECRETARY 3.50 INFORMATION SERVICES 1.00 FACILITY MAINTENANCE 3.00 LIBRARY 9.00 Total City Administration 20.00 FINANCE/BUDGET 2.00 COURTS 7.75 ACCOUNTING 3.50 PERSONNEL 3.50 PURCHASING 1.00 Total Finance/HR Department 17.75 PD CODE 15.00 PD ADMINISTRATION 6.00 PD PATROL 42.00 PD INVESTIGATION 13.00 PD SERVICE 22.00 PD DETENTION 18.00 Total Police Department 116.00 FIRE MARSHALL 4.00 FD ADMINISTRATION 4.00 FD PARAMEDIC 64.00 Total Fire Department 72.00 PLANNING 2.50 INSPECTIONS SERVICES 4.00 Total Planning & Development 6.50 RECREATION 6.50 PARKS 11.00 SENIOR CENTER 2.00 RECREATION ADMINISTRATION 1.00 Total Community Services 20.50 STREET MAINTENANCE 9.50 ANIMAL CONTROL 3.00 CITY ENGINEER 0.50 Total Public Works 13.00 GF NON -DEPARTMENTAL 0.50 Total Non -departmental 0.50 TOTAL GENERAL FUND 266.25 3.50 3.50 1.00 3 3.50 9.00 20.50 2.00 7.75 3.50 3.50 1.00 17.75 15.00 6.00 1 44.00 13.00 1 21.00 1 17.00 116.00 4.00 4.00 2 67.00 75.00 3 3.00 4.00 7.00 6.50 11.00 2.00 1.00 20.50 2 10.50 3.00 0.50 14.00 0.50 0.50 271.25 3.50 3.50 1.00 3.50 9.00 20.50 2.00 7.75 3.50 3.50 1.00 17.75 15.00 6.00 44.00 13.00 21.00 17.00 116.00 4.00 4.00 67.00 75.00 3.00 4.00 7.00 6.50 11.00 2.00 1.00 20.50 10.50 3.00 0.50 14.00 0.50 0.50 271.25 3.50 3.50 1.00 1 4.00 9.00 21.00 2.00 7.75 4 4.00 3.50 1.00 18.25 15.00 6.00 1 45.00 13.00 4 22.00 17.00 118.00 4.00 4.00 67.00 75.00 1 2.50 4.00 6.50 6.50 11.00 2.00 1.00 20.50 10.50 3.00 5 1.00 14.50 0.50 0.50 274.25 EDC - PARKS EDC - LIBRARY EDC - ECO. DEV. TOTAL EDC FUND 12.25 2 13.25 10.00 10.00 1.00 1.00 23.25 24.25 13.25 10.00 1.00 24.25 13.25 10.00 1.00 24.25 183 Full -Time Personnel Counts FY 15/16 FY 16/17 FY 16/17 FY 17/18 ACTUAL BUDGETED ESTIMATED BUDGETED WATER OFFICE Total Finance W&S ENGINEERING WATER PRODUCTION WATER DISTRIBUTION SEWAGE & TREATMENT METER READING Total Public Works INFORMATION SERVICES W&S NON -DEPT. Total Non -departmental TOTAL W&S FUND 5.00 5.00 2.50 5.75 7.25 7.00 1.00 23.50 4.00 10.00 14.00 42.50 5.00 5.00 2.50 5.75 7.25 7.00 1.00 23.50 4.00 10.00 14.00 42.50 5.00 5.00 2.50 5.75 7.25 7.00 1.00 23.50 4.00 10.00 14.00 42.50 5.00 5.00 5 3.00 5.75 7.25 7.00 1.00 24.00 4.00 4 10.50 14.50 43.50 GOLF NON DEPARTMENTAL GOLF COURSE MAINT. GOLF PRO SHOP GOLF FOOD AND BEVERAGE GOLF CONFERENCE CENTRE TOTAL GOLF COURSE FUND 0.75 4.00 2.50 3.00 1.50 11.75 0.75 4.00 2.50 3.00 1.50 11.75 0.75 4.00 2.50 3.00 1.50 11.75 0.75 4.00 2.50 3.00 1.50 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL FUND 18.00 1 19.00 19.00 19.00 PUBLIC SAFETY SPECIAL FUND 2.00 1 1.00 1.00 1 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 7.00 7.00 7.00 4 8.00 TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 36.25 36.25 36.25 36.25 TOTAL ALL FUNDS 380.00 386.00 386.00 390.00 1) Shifted position based on funding and job function. 2) Added 3 firefighters, 1 Public Works Field Tech, 1 Athletic Coordinator. 3) Converted 2 part time positions into 1 full time position. 4) Added 1 Accountant, 1 Dispatcher and 1 Field Technician. 5) Converted a part time position into a full time position. 184 PERSONNEL COUNTS BY FUND 185 FULL-TIME EMPLOYEES FY16 ACTUAL FY17 BUDGETED FY17 ESTIMATED FY18 FUNDED GENERAL FUND 266.25 271.25 271.25 274.25 EDC FUND 23.25 24.25 24.25 24.25 WATER & WW FUND 42.50 42.50 42.50 43.50 GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL DISTRICT 18.00 19.00 19.00 19.00 PUBLIC SAFETY SPECIAL FUND 2.00 1.00 1.00 0.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY 7.00 7.00 7.00 8.00 TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL 380.00 386.00 386.00 390.00 185 PART-TIME EMPLOYEES GENERAL FUND 50.00 49.00 49.00 49.00 EDC FUND 17.00 17.00 17.00 17.00 WATER & WW FUND 2.00 2.00 2.00 2.00 GOLF COURSE FUND 57.00 57.00 57.00 57.00 SPECIAL RECREATION FUND 3.00 3.00 3.00 3.00 TEXAS STAR SPORTS COMPLEX 26.00 26.00 26.00 26.00 TOTAL 155.00 154.00 154.00 154.00 185 Appendix B Financial Terminology IPP'1111 tirr 111.4-4 4 i 186 THE CITY OF EULESS 187 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. 188 c) The City utilizes encumbrance accounting for governmental fund types, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriations. Encumbrances lapse at fiscal year end. d) Proprietary funds operate in a manner similar to private business and include enterprise funds and internal service funds. The City's proprietary fund types are accounted for on a flow of economic resources measurement focus and use the accrual basis of accounting. Under the full accrual method, revenues are recorded when earned and expenses are recorded at the time the associated liabilities occur. Net position is presented as Invested in capital assets — net of related debt, Restricted, and Unrestricted. The accounting objectives are determinations of net income, financial position, and cash flow. Proprietary fund operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net position. 2) The City's annual budgets shall be prepared and adopted on a basis consistent with generally accepted accounting principles for all governmental and proprietary funds except the capital project funds, which adopt project -length budgets. Using these principles, the revenues and expenditures are budgeted and approved before the beginning of the fiscal year by an ordinance passed by the City Council. Depreciation of capital assets is not recognized in proprietary fund budgets. All annual appropriations lapse at fiscal year end. 3) Under GASB 34, the City will continue utilizing the accounting and budgeting processes as described in paragraphs 1 and 2 of this section for individual fund statements. However, because GASB 34 mandates the flow of economic resources measurement focus and accrual basis of accounting for government -wide reporting, eliminating entries and extensive reconciliation must be performed to present aggregated fund information in the government—wide reporting model. Therefore, individual operating funds will be created with the objective of reducing fund level to government -wide reconciliation as much as possible. When appropriate, individual funds will be examined to determine if it will be appropriate to account for them as proprietary fund types. Also, the City will limit the use of internal service funds and incorporate the financial transactions of these funds into other governmental funds. FUND RELATIONSHIPS Why all these funds? Where is the money being spent? All legitimate questions. Picture a city as a large corporation with many small subsidiaries — that is how to follow the funds. See below for a more detailed explanation. FUND/PURPOSE RELATIONSHIP TO OTHER FUNDS GENERAL FUND To account for most operating revenues and ten, Provides funding for general City operations or expenditures of the City, not specifically LS traditional City services. Supports all other required to be reported separately. fund groups. WATER & WASTEWATER FUND To account for water and sewer system services. Rates are applied to actual usage. n Uses no tax dollars for support. Rates are based on consumption. Billing services provided for other funds. CAPITAL PROJECTS FUNDS To account for financial resources to be used for the acquisition or construction of major facilities or assets. n 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. RISK MANAGEMENT / WORKERS COMP FUND 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. SERVICE CENTER FUND To account for operating costs and revenues of the fleet maintenance service to all City Departments. Receives funds from water and sewer fund. POLICE DRUG FUND To account for revenues and expenditures of the Police Department activities in conjunction with various DEA Task Forces. n 1.S 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 FUND To account for the revenues and expenditures for the City's health insurance claims for all employees and retirees. Receives employee premiums and funding from all operating departments, on a per employee basis. EQUIPMENT REPLACEMENT FUND To account for the accumulation of funds planned to be used for replacement of vehicles and some equipment. Allows for level of expenditures for these costly assets. Funding is provided annually by user departments based on a calculation of depreciable value. Sale of auction equipment is reported here. RECREATION CLASSES FUND 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. 189 FUND/PURPOSE RELATIONSHIP TO OTHER FUNDS DRAINAGE UTILITY FUND 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. TEXAS STAR GOLF COURSE FUND To account for revenues for the Texas Star Golf Course and Conference Centre. -L( Revenues generated from green fees, cart rentals, membership dues, pro shop sales, restaurant sales, and conference centre rentals. EULESS DEVELOPMENT CORPORATION 1/2 CENT SALES TAX FUND (EDC) To account for proceeds of half cent sales tax for economic development, library and parks, per referendum. Funds mandated for economic development, library and parks by half -cent sales tax proceeds. CRIME CONTROL & PREVENTION DISTRICT 1/4 CENT SALES TAX FUND (CCPD) To account for 1/4 cent sales tax for the revenues and expenditures for CCPD. ? Receives funding from sales tax collections for CCPD. TEXAS STAR SPORTS COMPLEX FUND (TSSC) To account for revenues for Youth and Adult Sports activity at Softball World and the Parks at Texas Star. Revenues generated from tournaments, recreational league fees, pro shop sales, concessions, and use of facilities. CAR RENTAL TAX FUND 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 FUND To account for proceeds from a 1°/0 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 FUND 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. JUVENILE CASE FUND To account for resources received from a $5 fee assessed on any conviction in municipal court. Revenues received from forfeitures are used to employ and fund the needs of a juvenile case manager. GRANT FUND To account for resources awarded from various grant funding sources. Revenues received must be used in accordance with the grant provisions. PUBLIC IMPROVEMENT DISTRICT (PID) FUNDS To account for the accumulation of resources from an assessment levied upon properties within district boundaries. Revenues received are utilized for the repayment of debt issued to fund public improvements within the district. TAX INCREMENTAL REINVESTMENT ZONE (TIRZ) FUNDS To account for the accumulation of a portion of the incremental property taxes from taxing entities participating in the tax increamental reinvestment zone. Revenues received are utilized for the repayment of debt issued to fund public improvements within the district. RESERVE FUNDS To account for the accumulation of resources for future projects or acquisitions, financial stabity, or contractual agreements. Funds are for the allowable purposes. 190 Fund Structure Operating & Capital Funds Governmental Funds General Fund Special Revenue Funds — Hotel/Motel — Juvenile Case — EDC 1/2¢ — CCPD 1/4 — Car Rental — Police Drug — Grant — Police Seized Assets — Glade Park PID — Glade Park TIRZ — Cable PEG Fee — Midtown PID Debt Service Funds G.O. Stars Center EDC 1/2¢ W & WW TSGC TSSC 1 _ Capital Improvement Programs — Developer's Escrow — Streets — EDC 'h¢ — General — Redevelopment — Police Facility — Car Rental — TSGC — TSSC — W & WW — W Impact Fees — WW Impact Fees — Drainage Reserve — General — EDC 1/2¢ — Midtown Bond Reserve — W & WW — W & WW Stabilization — TSGC — TSSC Proprietary Funds Enterprise Funds — W & WW — Service Center — Drainage — Recreation Classes — Arbor Daze — TSGC — TSSC Internal Service Funds Insurance & Benefits Risk Mgmt. & Workers Comp. Equipment Replacement W = Water WW = Wastewater TSGC = Texas Star Golf Course TSSC = Texas Star Sports Complex EDC = Economic Development Corporation CCPD = Crime Control and Prevention District PID = Public Improvement District TIRZ = Tax Increment Reinvestment Zone GLOSSARY OF TERMS Accounts Payable: A liability account reflecting amount of open accounts owed to private persons or organizations for goods and services received by a government (but not including amounts due to other funds of the same government or to other governments). Accounts Receivable: An asset account reflecting amounts owed to open accounts from private persons or organizations for goods or services furnished by the government. Accrual Accounting: Recognition of the financial effects of transactions, events, and circumstances in the period(s) when they occur regardless of when the cash is received or paid. Activity: A service performed by a department or division. Ad Valorem Tax: All property, real, personal, mixed tangible, intangible, annexations, additions, and improvements to property located within the taxing units jurisdiction which are subject to taxation on January 1 of the current fiscal year. Each year, following the adoption of the budget ordinance, the City Council sets the ad valorem tax rate and the levy for the fiscal year beginning October 1 and continuing through the following September 30. Additional Sales Tax: Euless citizens approved a '/4¢ sales tax addition in FY96 to reduce ad valorem tax rates within the City. Amortization: Payment of principal plus interest over a fixed period of time. Appraised Value: The market value of real and personal property located in the City as of January 1 each year, as determined by the Tarrant Appraisal District. Appropriation: An authorization made by the legislative body of a government, which permits officials to incur obligations against and to make expenditures of governmental resources. Specific appropriations are usually made at the fund level and are granted for a one-year period. Appropriation Ordinance: The official enactment by the legislative body establishing the legal authority for officials to obligate and expend resources. 192 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. 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 1/4 sales and use tax which is legally restricted to police department operations as approved by the Crime Control and Prevention Board. CDBG: Acronym for the Community Development Block Grant, federal funds made available to municipalities specifically for community revitalization. Administered by Tarrant County. Certificates of Obligations (CO's): Similar to general obligation bonds except certificates require no voter approval. City Charter: The document of a home rule City similar to a constitution, which establishes the City's government structure and provides for the distribution of powers and duties among the various branches of government. City Council: The Mayor and six council members collectively acting as the legislative and policymaking body of the City. Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services: The costs related to services performed for the City by individuals, businesses, or utilities. 193 Cost: The amount of money or other consideration exchanged for property or services. Cost may be incurred before money is paid; that is, as soon as liability is incurred. CPR: Acronym for Community Powered Revitalization Program with the mission of helping people and homes in need. Current Assets: Those assets which are available or can be made readily available to finance current operations or to pay current liabilities. Those assets which will be used up or converted into cash within one year. Some examples are cash, temporary investments, and accounts receivable collected within one year. Current Liabilities: Debt or other legal obligation arising out of transactions in the past which must be liquidated, renewed, or refunded within one year. DEA: Acronym for the Drug Enforcement Administration, a United States federal law enforcement agency under the Department of Justice, tasked with combating drug smuggling and use within the United States. Debt Service Fund: A fund used to account for the moneys set aside for the payment of interest and principal to holders of the City's general obligation and revenue bonds, the sale of which finances long-term capital improvements, such as facilities, streets and drainage, parks and water/wastewater systems. Delinquent taxes: Taxes remaining unpaid on or after the date on which a penalty or nonpayment is attached. Department: A functional unit of the City containing one or more divisions or activities. Depreciation: Change in the value of assets (equipment, buildings, etc. with a useful life of 5 years or more) due to the use of the asset. D/FW: Acronym for the Dallas and Fort Worth. EDC: Acronym for the Euless Development Corporation, a component unit of the City. This Corporation is funded by a '/2¢ sales and use tax that is legally restricted to library, parks, and economic development projects, and the debt associated with each. Effective Tax Rate: A rate which generates the same amount of revenues from property which is taxed in both years. Encumbrances: Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. When paid, the encumbrance is liquidated. Enterprise Fund: A fund established to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Excess Fund Balance: The excess of a fund's current assets over its current liabilities and required reserve limits. Exempt: Personnel not eligible to receive overtime pay and who are expected to work whatever hours are necessary to complete their job assignments. Expenditures: The cost of goods received or services rendered whether cash payments have been made or encumbered. Fiscal Year: A 12 -month period to which the annual operating budget applies and at the end of which a government determines its financial position and the result of its operations. The City of Euless' fiscal year begins each October 1st and ends the following September 30th Fixed Assets: Assets of a long-term character, which are intended to continue to be held or used, such as land, buildings, and improvements other than buildings, machinery, and equipment. Franchise: A special privilege granted by the government permitting the continuing use of public property, such as City streets, and usually involving the elements of monopoly and regulation. FTE: Acronym for full time equivalent, a measurement of staffing. One FTE is a 40 hours per week employee. A part-time position working 194 20 hours per week, or a temporary full-time position working six months would be 1/2 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. GFOA: Acronym for Government Finance Officers Association whose mission is to enhance and promote the professional management of governments for the public benefit by identifying and developing financial policies and best practices and promoting their use through education, training, facilitation of member networking, and leadership. Governmental Funds: The funds through which most governmental functions typically are financed. The acquisition, use, and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds). Grant -Funded Program: Any program requiring any amount of State and/or Federal funds. Goal: The purpose toward which an endeavor is directed; and objective. H -E -B ISD: Acronym for the Hurst -Euless - Bedford Independent School District, a local independent school district, with board members elected to provide administration for schools in the cities of Hurst, Euless and Bedford. Homestead Exemption: A deduction from the total taxable assessed value of owner occupied property. The exemption in Euless is 20% with an additional $35,000 for disabled and senior citizens. Infrastructure: The underlying permanent foundation or basic framework. Internal Service Fund: A fund used to account for the financing of goods or services provided by one City department or cost center to other departments, on a cost -reimbursement basis. Investments: Securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. ISO: Acronym for Insurance Service Organization. ISO is a New York -based advisory organization that serves the property and 195 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. 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 196 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. Tax Rate: A percentage applied to all taxable property to raise general revenues. It is derived by dividing the total tax levy by the taxable net property valuation. Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property in the City. The list is provided to the City by Tarrant Appraisal District. Taxable Value: Estimated value of taxable property to which the ad valorem tax rate is applied. Taxes: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. TCEQ: Acronym for Texas Commission on Environmental Quality, a state agency which enforces federal and state environmental laws. TIRZ: Acronym for Tax Increment Reinvestment Zone which is a special zone created by City Council to attract new investment to an area. This zone helps finance the cost of redevelopment and encourage development in an area that would otherwise not attract sufficient market development in a timely manner. Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. TMRS: Acronym for the Texas Municipal Retirement System, a pension plan for employees of member cities within the State of Texas. TRA: Acronym for the Trinity River Authority of Texas which is a conservation and reclamation district providing water and wastewater treatment, along with recreation and reservoir facilities, for municipalities within the nearly 18,000 -square -mile Trinity River basin. TSGC: Acronym for the Texas Star Golf Course which is used to account for the revenues and expenditures of a 275 acre 18 -hole golf course, 7,000 square foot conference center, and full service restaurant. TSSC: Acronym for the Texas Star Sports Complex which is used to account for the revenues and expenditures of both Softball World and the Parks at Texas Star enterprise operations. TXDOT: Acronym for the Texas Department of Transportation, a state government agency responsible for administering capital grants for street repairs within the City of Euless. User Charges: The payment of a fee for direct receipt of a public service by the party benefiting from the service. Working Capital: Budgeted working capital is calculated as a fund's current assets less current 197 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. Appendix C Ordinances IPP'4I*1111 111113-4-1Hill 198 ORDINANCE NO. 2164 AN ORDINANCE ADOPTING THE OFFICIAL OPERATING AND CAPITAL BUDGET FOR THE CITY OF EULESS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2017, AND ENDING SEPTEMBER 30, 2018; AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2016, AND ENDING SEPTEMBER 30, 2017; PROVIDING FOR THE INVESTMENT OF FUNDS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, the City Manager's recommended budget for the fiscal year beginning October 1, 2017, and ending September 30, 2018, was posted on the City's website and filed in the office of the City Secretary of the City of Euless on July 31, 2017, and has been available to the citizens and the public for their inspection since that date; and WHEREAS, the FY2017-2018 proposed Budget, on file in the office of the City Secretary as Exhibit A, and incorporated herein for all purposes, specifically sets forth each of the various funds for which appropriations are delineated, and the estimated amount of money carried in the Budget for each of such funds; and WHEREAS, the FY2017-2018 proposed Budget includes, by reference, certain elements of the Capital Improvements Program, on file in the office of the City Secretary as Exhibit B, which details planned capital improvement projects of the City that have been identified to date and contains a statement proposing capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing and a list of capital projects which should be undertaken within the five next succeeding years; and WHEREAS, on August 29, 2017, the Euless City Council held a public hearing on the proposed Budget at which time all citizens and interested persons were given an opportunity to be heard regarding the Budget; and WHEREAS, notice of such public hearing on the Budget was duly published in accordance with law and at the conclusion of such hearing, it was determined that such Budget should be adopted; and WHEREAS, the City Council deems it to be in the best interest of the citizens to amend the FY2016-2017 budget due to unforeseen circumstances. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The official Budget for the City of Euless for the fiscal year beginning October 1, 2017, and ending September 30, 2018, on file in the office of the City Secretary as Exhibit 199 A, is hereby adopted and there is hereby appropriated from the funds indicated therein such sums for the projects, operations, activities, purchases, and other expenditures proposed in the Budget. The Euless City Secretary is directed to keep and maintain a copy of such official Budget on file in the office of the City Secretary available for inspection by citizens and the general public. A copy of the Budget shall be posted on the official website for the City of Euless. In addition, the City Manager shall file or cause to be filed a true and correct copy of this ordinance, along with the approved Budget, and any amendments thereto, in the office of the County Clerk of Tarrant County, Texas, as required by State law. SECTION 2. The City Council hereby approves as a part of the Budget the FY2017-2018 Capital Improvements Program, on file in the office of the City Secretary as Exhibit B, which details planned capital improvement projects of the City that have been identified to date. This document meets the requirements of the City Charter, Article VII, Section 2 (5) which requires "A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing" and Section 2 (6) which requires, "A list of capital projects which should be undertaken within the five next succeeding years." The Euless City Secretary is directed to keep and maintain a copy of such Capital Improvement Program on file in the office of the City Secretary available for inspection by citizens and the general public. A copy of the Capital Improvement Program shall be posted on the official website for the City of Euless. SECTION 3. The FY2016-2017 official Budget for the City of Euless is amended to provide an additional $275,000 for a new phone system, $22,293 for rebates pursuant to certain contractual agreements, $35,000 for increased expenses from increased recreation classes, $1,341,667 for capital lease and tax notes, and $316,151 for Capital Improvement Projects. The revised figures, prepared and submitted by the City Manager for the FY2016-2017 budget are hereby approved and appropriated, and any necessary transfers between accounts and departments are hereby authorized, approved and appropriated. SECTION 4. All funds appropriated and allocated shall be expended and used pursuant to the provisions of such official Budget and the City Manager is directed to appropriate and expend City funds according to City Charter provisions. Ordinance No. 2164, Page 2 of 5 200 SECTION 5. The sums below are hereby appropriated from the respective operating funds for the payment of expenditures on behalf of the city government as established in the approved Budget document: FUND FY2017 FY2018 Amended Budgeted Expenditures Expenditures General Fund $ 42,127,066 $ 43,967,653 HoteVMotel Fund $ 813,678 $ 992,176 Juvenile Case Fund $ 90,167 Half Cent Sales Tax Fund (EDC) $ 6,614,089 Crime Control & Prevention District Fund (CCPD) $ 2,907,796 Police Seized Assets Fund $ 61,956 Police Drug Fund (DEA) $ 200,500 Grant Fund $ 235,537 Car Rental Tax Fund $ 12,967,568 Glade Parks Tax Increment Reinvestment Zone $ 965,350 Midtown Public Improvement District $ 988,302 Cable PEG Fund $ 120,000 General Obligation Debt Service Fund $ 6,026,465 $ 5,649,042 Star Center Debt Service Fund $ 706,300 Half Cent Debt Service Fund (EDC) $ 36,372 Water & Wastewater Fund $ 24,959,864 Service Center Fund $ 1,327,786 Water & Wastewater Debt Service Fund $ 1,195,689 Drainage Utility Fund $ 907,617 Recreation Classes Fund $ 681,355 $ 707,549 Arbor Daze Fund $ 79,500 Texas Star Sports Complex Fund $ 1,322,054 Texas Star Golf Course Fund $ 4,518,975 Texas Star Golf Course Debt Service Fund $ 595,826 Equipment Replacement Fund $ 1,935,783 Health Insurance Fund $ 8,251,422 Risk Management/Worker's Comp Fund $ 1,310,392 Ordinance No. 2164, Page 3 of 5 201 SECTION 6. The sums below are hereby appropriated from the respective capital funds for the payment of expenditures on behalf of the city government as established in the approved Capital Improvement Program: Fund Drainage Capital Projects Fund Streets Capital Projects Fund Water & Wastewater Capital Projects Fund Water Impact Fee Fund Wastewater Impact Fee Fund Half Cent Capital Projects Fund (EDC) Texas Star Golf Course Capital Projects Redevelopment Fund Car Rental Capital Improvement Projects SECTION 7. FY2017 Amended Appropriations FY2018 Appropriations $ 16,065 $ $ 72,948 $ $ $ $ 40,000 $ 187,138 $ 100,000 $ 6,605,620 $ 6,187,926 $ 373,882 $ 100,000 $ 5,627,370 $ 220,000 $ 2,000,000 2,000,000 The sums below are hereby appropriated from the respective reserve funds to provide transfers to certain operating and capital improvement funds as established in the approved budget document. Fund Half Cent Sales Tax (EDC) Debt Reserve Fund Water & Wastewater Rate Stabilization Reserve Fund Texas Star Golf Course Reserve Fund SECTION 8. FY 2018 Appropriations $ 36,422 $ 496,772 $ 200,000 The City Manager is authorized from time to time, as he/she may deem to be in the best interest of the City of Euless, to invest city funds not immediately required for current use, including operating funds and bond funds, as per the City Council adopted Investment Policy. SECTION 9. SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections of this ordinance are severable, and if any phrase, clause, sentence, paragraph, or section of this ordinance shall be declared unconstitutional by the valid judgment or decree of any court Ordinance No. 2164, Page 4 of 5 202 of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. SECTION 10. EFFECTIVE DATE. This ordinance shall become effective immediately from and after its passage. PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on September 12, 2017, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: Lina a in, Mayor ATTEST: Ki utter, TRMC City Secretary APPROVED AS TO FORM: Wayne K. Olson City Attorney Ordinance No. 2164, Page 5 of 5 203 ORDINANCE NO. 2165 AN ORDINANCE LEVYING TAXES FOR THE TAX YEAR 2017 FOR THE CITY OF EULESS, TEXAS; PROVIDING FOR CERTAIN EXEMPTIONS THEREFROM; ENACTING PROVISIONS INCIDENT AND RELATING TO THE SUBJECT AND PURPOSE OF THIS ORDINANCE; REPEALING CONFLICTING ORDINANCES; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on August 29, 2017, the City Council held a public hearing on the proposed budget for the Fiscal Year 2017-2018; and WHEREAS, the City Council has approved, by a separate ordinance adopted on September 12, 2017, an annual budget for the fiscal year beginning October 1, 2017, and ending September 30, 2018 (tax year 2017); and WHEREAS, the City Council finds that an ad valorem tax must be levied to provide the revenue requirements of the budget for tax year 2017; and WHEREAS, the City Council held public hearings on the proposed tax rate on August 29, 2017, and September 5, 2017, and complied with all other statutory and constitutional requirements concerning the levying and assessing of ad valorem taxes; and WHEREAS, all citizens and interested persons were given an opportunity to be heard regarding the proposed budget and the proposed tax rate. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The City of Euless, Texas does hereby adopt and levy the following tax rate for tax year 2017 and for each tax year thereafter until otherwise ordained: $0.361056 for the purposes of maintenance and operation $0.101444 for the payment of principal and interest on debt of the City $0.4625 Total tax rate The above tax rate shall be assessed and collected on each One Hundred Dollars ($100.00) of assessed value of all taxable property, real, personal and mixed, situated within the corporate limits of the City of Euless on January 1, 2017, and not exempt from taxation by the Constitution and statutes of the State of Texas. The tax so levied and assessed shall be apportioned to the accounts and funds in the amounts as set forth in the annual budget of the City adopted for the fiscal year. 204 THIS TAX RATE WILL RAISE MORE TAXES FOR MAINTENANCE AND OPERATIONS THAN LAST YEAR'S TAX RATE. THE TAX RATE WILL EFFECTIVELY BE RAISED BY 7.44 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $-1.99. SECTION 2. There shall be exempted from the assessed valuation of all residential homesteads for which proper application shall have been made, an amount equal to twenty percent (20%) of the assessed value of such residential homestead. The exemption shall be granted to any such residential homestead and improvements qualifying for same as provided by law. SECTION 3. The sum of thirty-five thousand dollars ($35,000) of the assessed valuation of residence homesteads of residents of the City of Euless who are sixty-five (65) years of age or older shall be exempted from all ad valorem taxes herein levied by the City. SECTION 4. There shall be exempted from the assessed valuation of all residential homesteads of disabled veterans for which proper application shall have been made a portion of such valuation in accordance with the following schedule as allowed by the Texas Tax Code, Section 11.22: An exemption of up to: For a disability rating of at least: but less than: $5,000 of the assessed value 10% 30% $7,500 of the assessed value 30% 50% $10,000 of the assessed value 50% 70% $12,000 of the assessed value 70% and over SECTION 5. The taxes levied by this Ordinance shall be due and payable on October 1, 2017, and shall become delinquent on February 1, 2018. Except as provided in Section 7 below, payment of such tax is due in one full installment. Taxes shall be payable at the office of the Tarrant County Tax Collector. There shall be no discount for taxes paid prior to January 31, 2018. Ordinance No. 2165, Page 2 of 4 205 SECTION 6. If the tax is unpaid after January 31, 2018, such tax will become delinquent and penalty and interest will attach and accrue as provided by Section 33.01 of the Texas Tax Code. SECTION 7. A person who pays one-half of the taxes before December 1, 2017, may pay the remaining one-half of the taxes without penalty or interest before July 1, 2018, as provided and authorized by Section 31.03 of the Texas Tax Code. SECTION 8. As provided by Section 33.07 of the Texas Tax Code, in the event the taxes become delinquent and remain delinquent on July 1, 2018, and in the event such delinquent taxes are referred to an attorney for collection, an additional penalty in the amount of the compensation to be paid in connection with the collection of the delinquent taxes as specified in the contract with the attorney shall be added as collection costs to be paid by the taxpayer. SECTION 9. The Tarrant County Tax Collector is hereby authorized to collect the taxes levied under this Ordinance. The City and Tarrant County shall have available all rights and remedies provided by law for the enforcement of the collection of taxes levied under this Ordinance. SECTION 10. All ordinances or parts of ordinances in conflict herewith are repealed to the extent of conflict only. SECTION 11. SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections of this Ordinance are severable, and if any phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. Ordinance No. 2165, Page 3 of 4 206 SECTION 12. EFFECTIVE DATE. This ordinance shall become effective from and after its date of passage. PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on September 12, 2017, by a vote of 7 ayes, o nays, and o abstentions. APPROVED: ATTEST: Kim 'Sutter, TRMC, City Secretary APPROVED AS TO FORM: Wayne K. Olson City Attorney Ordinance No. 2165, Page 4 of 4 207 ORDINANCE NO. 2166 AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2017 FOR THE CITY OF EULESS, TEXAS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Tarrant Appraisal District is responsible for the property tax appraisal and exemption administration for the City of Euless; and WHEREAS, on the 25th day of July 2017, Tarrant Appraisal District provided the City with the Certified Appraisal Roll effective for the 2017 tax year; and WHEREAS, the Certified Appraisal Roll established the net appraised value of certain tracts of property located within the corporate boundaries of the City, taking into consideration any partial exemptions allowed to property owners; and WHEREAS, the City Council has adopted and levied a tax rate applicable to property located within the corporate boundaries of the City; and WHEREAS, Tarrant County, as the tax assessor for the City, has calculated the tax roll for the City based on the adopted tax rate; and WHEREAS, the City Council finds it is in the best interests of the City and the owners of those specific tracts to accept the tax roll as presented. NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: SECTION 1. The tax roll for tax year 2017 for the City of Euless, Texas is hereby approved as shown in "Exhibit A." SECTION 2. SEVERABILITY CLAUSE. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections of this Ordinance are severable, and if any phrase, clause, sentence, paragraph, or section of this Ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this Ordinance, since the same would have been enacted by the City Council without the incorporation in this Ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. SECTION 3. EFFECTIVE DATE. This Ordinance shall become effective from and after its date of passage. 208 PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on September 12, 2017; by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: ATTEST: K Sutter T - MC City Secretary APPROVED AS TO FORM: Wayne K. Olson, City Attorney Ordinance No. 2166, Page 2 of 10 209 Appendix D Multi -Year Financial Plan IPP1111 i l4 210 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 plan includes operations and capital items that are recommended for FY2017-18 and the impact of recommended major capital projects through FY2021-22. Due to the volume of information included in the General Fund and the Water and Wastewater Fund, separate executive summaries have been provided that highlight significant assumptions. Supplemental and capital requests for all major funds were submitted by departmental directors. Only a limited number of requests have been included in the plan as recommended and funded. The remaining items are shown for planning purposes and funding has not yet been identified. 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 2% to 3% growth factors. Sales tax is also projected to grow approximately 2% annually based on new retail development. 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 for needed staffing including a code enforcement officer and three fire fighters. Additional funding for hardware and software replacements is also being included for the general fund. Recommended capital programs include funding for the City's court computer hardware/software and public safety equipment. 211 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 an equipment replacement package, the completion of the infrastructure improvements at Glade Parks, and street reconstructions. The principal and interest requirements associated with the proposed bonds have been included in the multi-year plan. Debt service has also been included for the FY2019 and FY2020 street reconstruction bond sales. Infrastructure and street projects are detailed in the Capital Improvement Project (CIP) book. Half Cent Sales Tax Fund The Half Cent Sales Tax operating budget includes salary plan adjustments, health insurance increases, and transfers to CIP for proposed capital which is detailed in the CIP book. This includes the library remodel project, J.A. Carr Park, Kiddie Carr Park, Wilshire Park, and Blessing Branch Park improvements. Proposed capital includes miscellaneous park improvements and computer hardware/software replacements. As noted earlier in this document, the FY2017-18 proposes an adjustment from $500,000 in operating fund balance reserves to 60 days of working capital consistent with other governmental funds. This multi-year financial plan incorporates this change in the projections. 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. Current debt obligations will be retired in FY2018-19 and a proposed issuance of $4.5 million is included to fund the library remodel. Crime Control and Prevention District The Crime Control and Prevention District fund includes salary plan adjustments, health insurance increases, and continuation of existing programs. Car Rental Tax Fund Car Rental Tax revenue includes a slight decrease for FY2018-19 due to ride sharing companies which have impacted the number of car rentals at DFW Airport. Projected increases for future years are attributed to inflationary 212 increases on the rates charged by car rental companies. Two-thirds of the total revenue is shared with Dallas and Fort Worth. Expenditures for this fund include transfers to support General Fund operations which are budgeted at 1/3 of Euless' portion of the revenue. Transfers to the Equipment Replacement Fund have been included to offset a portion of the replacement cost of large equipment purchases. In addition, funds will be used to cash flow several capital requests including street maintenance, traffic signals, and computer hardware and software replacements as well as improvements to J.A. Carr Park, Kiddie Carr Park, Wilshire Park and Phase VII of the Parks at Texas Star. Funding also included for the reconstruction of Vine Street and a traffic signal. 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 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 current and proposed 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 FY2018 recommended capital projects as well as the replacement of two city water wells and other water and wastewater line replacements as detailed in the CIP plan. Water and Wastewater Debt Service Fund Debt service transfers are based on current debt outstanding and proposed debt for the extension of the reclaimed water system and the replacement of the water wells. Debt service payments for the existing water tank debt and Phase I of the reclaimed water system expansion are paid from impact fees as identified in the 213 Impact Fee CIP plan. All other water and wastewater debt is paid from system revenues. Drainage Fund The Drainage Utility Fund provides for salary plan adjustments, health insurance increases, and changes in depreciation charges. As noted earlier in this document, a proposed rate increase is included to fund an additional field technician for FY2017-18. No other increases are expected at this time. Service Center Fund The Service Center 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 repayment schedules and include annual transfers from the Golf Course Reserve Fund. Texas Star Sports Complex Fund Revenues are projected to remain flat and are centered primarily on maintaining current levels of league participation and tournament play. Expenses are projected to increase as a result of pay plan adjustments, health insurance costs, and increased operating costs. Debt service has recently been retired and no new debt issuances are planned at this time. The five year plan continues to show this fund to be self-supporting, with a modest net income each year. Equipment Replacement Fund The Equipment Replacement Fund includes equipment purchases based on the projected replacement schedule, which is re-evaluated each year. Following the 214 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. The FY2017-18 budget includes an equipment package for traffic signals and fire department equipment that has not been previously depreciated. In future years as essential equipment is replaced it will be added to this fund and depreciated. 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 strives 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. 215 General Fund Executive Summary Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 TAX RATE VARIABLE Tax Rate Tax Rate Change Assessed Value/$100 Amount generated by 1¢ $0.4625 $0.0000 $ 36,293,652 $ 357,492 $0.4625 $0.0000 $37,926,867 $ 373,580 $0.4625 $0.0000 $38,799,185 $ 382,172 $0.4625 $0.0000 $39,381,172 $ 387,905 $0.4625 $0.0000 $39,381,172 $ 387,905 Transfer from Car Rental Tax Rate Equivalent - Car Rental Transfer $ 1,510,039 $ 1,551,565 0.042240 0.041532 $ 1,594,233 0.041715 $ 1,638,075 0.042229 $ 1,683,122 0.043390 EXPENDITURES Departmental Expenditures Insurance Increase Salary Package Capital Expenses Total Expenditures $ 41,217,125 $ 2,750,528 $ 43,967,653 $ 41,461, 902 $ 138,222 $ 589,377 $ 42,189, 501 $ 42,417,486 $ 244,422 $ 601,165 $ 43,263,073 $ 43,542,794 $ 237,069 $ 613,188 $ 44,393,051 $ 44,895,886 $ 327,222 $ 625,452 $ $ 45,848,560 Irfoposed Supplemental $ (30,000) $ (82,434) $ (302,976) Proposed Capital $ (141,304) $ (220,814) $ (127,814) $ (398,814) STAFFING VARIABLE Full-time Positions Part-time Positions 274.25 49.00 274.25 49.00 275.25 49.00 278.25 49.00 278.25 49.00 216 General Fund Multi -Year Financial Plan Tax Rate Variable Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE 9,812,604 7,070,569 7,028,458 7,207,638 7,466,850 REVENUES 0.462500 0.462500 0.462500 0.462500 0.462500 Ad valorem taxes 12,907,480 13,218,662 13,973,027 14,699,803 15,570,053 Ad valorem taxes(1) 731,568 738,884 746,273 753,735 761,273 Delinquent taxes 30,000 30,900 31,827 32,782 33,765 Penalties 65,000 66,950 68,959 71,027 73,158 Sales taxes 13,577,161 13,848,704 14,125,678 14,408,192 14,696,356 Mixed Beverage 145,000 149,350 153,831 158,445 163,199 Franchise taxes 4,505,276 4,728,890 4,831,110 4,889,378 4,937,803 Fines and fees 4,435,681 4,568,751 4,705,814 4,846,988 4,992,398 Licenses and permits 870,500 852,910 819,968 801,368 801,368 Interest Income 140,000 141,400 142,814 144,242 145,685 Grants 410,778 418,994 427,373 435,921 444,639 Tower Lease 511,400 526,742 542,544 558,821 575,585 Transfers from Car Rental 1,510,039 1,551,565 1,594,233 1,638,075 1,683,122 General & Administrative Charges 1,261,457 1,347,985 1,450,205 1,508,473 1,556,898 Miscellaneous 124,278 128,006 131,847 135,802 139,876 Total Revenues 41,225,618 42,318,694 43,745,502 45,083,053 46,575,176 EXPENDITURES Administration (3,714,287) (3,732,858) (3,781,523) (3,800,430) (3,819,432) Finance (1,615,163) (1,623,239) (1,631,355) (1,639,512) (1,647,709) Police Protection (14,321,059) (14,392,664) (14,464,628) (14,619,385) (14,692,482) Fire Protection (10,421,962) (10,474,072) (10,526,442) (10,579,074) (10,934,946) Planning & Development (720,499) (724,101) (727,722) (731,361) (735,017) Community Services (2,704,004) (2,717,524) (2,731,112) (2,744,767) (2,758,491) Public Works (2,394,385) (2,406,357) (2,418,389) (2,430,481) (2,442,633) Non -Departmental - Operating (5,325,766) (6,118,685) (6,981,903) (7,848,042) (8,817,850) Operating Expenditures (41,217,125) (42,189,501) (43,263,073) (44,393,051) (45,848,560) Capital Expenses (carryover) (2,750,528) - - - - Total Expenditures (43,967,653) (42,189,501) (43,263,073) (44,393,051) (45,848,560) Designated Reserves (97,141) (80,000) (60,000) (40,000) - Recommended Reserves per Policy (6,775,418) (6,940,192) (7,125,289) (7,347,292) (7,536,750) Available for Supplemental 8,493 129,193 482,429 690,001 726,616 Proposed Supplemental- (30,000) (82,434) (302,976) - Remaining Supplemental 8,493 99,193 399,995 387,025 726,616 Additional Available for Capital 189,517 50,377 (156,831) (179,654) (69,900) Total Available for Capital 198,010 149,570 243,164 207,372 656,716 Proposed Capital(2) (141,304) (220,814) (127,814) (398,814) Remaining Funds Available 198,010 8,266 22,350 79,558 257,902 ENDING FUND BALANCE 7,070,569 7,028,458 7,207,638 7,466,850 7,794,652 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 1¢ tax l&S Rate General Fund 36,293,652 357,492 0.101444 0.361056 37,926,867 373,580 0.097257 0.365243 38,799,185 382,172 0.085129 0.377371 39,381,172 387,905 0.071554 0.390946 39,381,172 387,905 0.048147 0.414353 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 Rollback l&S Rollback M&O 0.101444 0.368801 0.097257 0.377445 0.085129 0.389877 0.071554 0.405842 0.048147 0.426612 Total Rollback Rate 0.470245 0.474702 0.475006 0.477395 0.474759 M&O Rollback Amount Prior to Ceiling and TIF Adjustments. 13,184,358 14,100,561 14,900,003 15,742,778 16,548,481 )Tax Rate Equiv - Motor Vehicle Tax 0.042240 0.041532 0.041715 0.042229 0.043390 Staffing Variable Full-time positions Part-time positions 274.25 49.00 274.25 49.00 275.25 49.00 278.25 49.00 278.25 49.00 Note: Non -departmental operating includes salary plan, Increase in city's insurance contribution & increase in equipment depreciation. (1) Frozen Property Tax Collections (2) Proposed Capital will only be funded if excess reserves are available. 217 General Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Property Taxes Projections are based on expected new development in the City with conservative increase in values each year from 2019 to 2021. This is very conservative considering the recent significant increases in values for our area. Prior Year Property Taxes Projected average growth of 3%. Penalties & Interest Projected average growth of 3%. Sales Tax Based on 2% 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 3%. 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 2%. Tower Lease Projected average growth of 3% based on current contracts. Transfers Based on administrative fees from the utility operations and 1/3 of Euless' portion of car rental tax. Miscellaneous Projected average growth of 3%, less rental income. 218 General Obligation Debt Service Multi -Year Financial Plan Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 1¢ tax I&S Rate General Fund 36,293,652 37,563,930 37,939,569 38,318,965 38,318,965 362,937 375,639 379,396 383,190 383,190 0.101444 0.361056 0.097257 0.365243 0.085129 0.377371 0.071554 0.390946 0.048147 0.414353 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 Debt Issuance Variable: Beginning debt outstanding* 38,120,545 43,843,378 43,121,640 44,537,674 41,256,304 Principal Retired (4,201,697) (4,213,848) (3,860,521) (3,281,370) (2,487,514) Principal Issued (Proposed) 9,924,530 3,492,110 5,276,555 Ending debt outstanding 43,843,378 43,121,640 44,537,674 41,256,304 38,768,790 * Excludes self supporting taxable GO Refunding Bonds (Dallas Stars Center) 219 Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE 1,197,815 1,456,696 1,535,106 1,613,930 1,693,172 REVENUES Ad valorem taxes 3,887,318 3,653,357 3,229,770 2,741,870 1,844,945 Delinquent taxes 15,000 15,000 15,000 15,000 15,000 Penalties 20,000 22,000 22,000 22,000 22,000 Interest Income 41,000 41,410 41,824 42,242 42,665 Transfer from PID/TIRZ 1,917,638 2,051,026 2,170,421 2,164,247 2,161,922 Transfer from Car Rental CIP - -- - - Proceeds from Debt Issue 26,967 -- - - Total Revenues 5,907,923 5,782,793 5,479,015 4,985,360 4,086,532 EXPENDITURES Principal (4,201,697) (4,213,848) (3,860,521) (3,281,370) (2,487,514) Interest (1,415,978) (1,485,535) (1,534,370) (1,619,147) (1,513,753) Bank Charges (4,400) (5,000) (5,300) (5,600) (5,600) Issuance Costs (26,967) - - - - Total Expenditures (5,649,042) (5,704,383) (5,400,191) (4,906,117) (4,006,867) Recommended Reserves per Policy (470,754) (475,365) (450,016) (408,843) (333,906) ENDING FUND BALANCE 1,456,696 1,535,106 1,613,930 1,693,172 1,772,837 Tax Rate Variable Assessed Taxable Value/$100 Amount generated by 1¢ tax I&S Rate General Fund 36,293,652 37,563,930 37,939,569 38,318,965 38,318,965 362,937 375,639 379,396 383,190 383,190 0.101444 0.361056 0.097257 0.365243 0.085129 0.377371 0.071554 0.390946 0.048147 0.414353 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 Debt Issuance Variable: Beginning debt outstanding* 38,120,545 43,843,378 43,121,640 44,537,674 41,256,304 Principal Retired (4,201,697) (4,213,848) (3,860,521) (3,281,370) (2,487,514) Principal Issued (Proposed) 9,924,530 3,492,110 5,276,555 Ending debt outstanding 43,843,378 43,121,640 44,537,674 41,256,304 38,768,790 * Excludes self supporting taxable GO Refunding Bonds (Dallas Stars Center) 219 EDC Half Cent Sales Tax Fund Multi -Year Financial Plan Staffing Variable: Full-time positions Part-time positions 24.25 17.00 24.25 24.25 17.00 17.00 24.25 24.25 17.00 17.00 220 Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE 2,055,852 987,917 1,352,056 1,720,097 2,139,847 REVENUES Sales taxes 5,542,604 5,653,456 5,766,525 5,881,856 5,999,493 Interest Income 3,500 2,500 2,525 2,550 2,576 Transfer from EDC Debt Reserve 50 100 100 101 103 Loan Proceeds - - - - - Total Revenues 5,546,154 5,656,056 5,769,150 5,884,507 6,002,172 EXPENDITURES Parks (2,095,406) (2,137,314) (2,180,060) (2,223,662) (2,268,135) Library (1,210,267) (1,234,472) (1,259,162) (1,284,345) (1,310,032) Economic Development (340,436) (349,462) (358,713) (368,194) (377,910) Transfer to Debt Service - (372,099) (371,024) (369,799) (368,424) Non -Departmental - Operating (600,070) (525,810) (559,390) (595,997) (635,095) Operating Expenditures (4,246,179) (4,619,158) (4,728,349) (4,841,997) (5,328,020) Capital Expenditures (2,367,910) - - - - Total Expenditures (6,614,089) (4,619,158) (4,728,349) (4,841,997) (5,328,020) Designated Reserves Recommended Reserves per Policy (698,002) (759,314) (777,263) (795,945) (875,839) Available for Supplemental 1,299,975 1,036,899 1,040,801 1,042,510 674,151 Proposed Supplemental - - - - - Remaining Supplemental 1,299,975 1,036,899 1,040,801 1,042,510 674,151 Additional Available for Capital (1,010,060) 228,603 574,793 924,152 1,264,008 Total Available for Capital 289,915 1,265,502 1,615,594 1,966,663 1,938,159 Proposed Capital: Library Remodel & Relocation (550,000) (50,000) - - Misc Park Improvements (75,000) (75,000) (75,000) (75,000) Kiddie Carr Park Improvements - (500,000) - - Wilshire Park Upgrades - (500,000) - Blessing Branch Park Improvements -- - (365,064) Carr Park Trail Connection -- - (241,100) Hardware Software Replacement (47,760) (47,760) (47,760) (47,760) Proposed Capital (672,760) (672,760) J622,760) (728,924) Remaining Funds Available 289,915 592,742 942,834 1,343,903 1,209,235 ENDING FUND BALANCE 987,917 1,352,056 1,720,097 2,139,847 2,085,074 Staffing Variable: Full-time positions Part-time positions 24.25 17.00 24.25 24.25 17.00 17.00 24.25 24.25 17.00 17.00 220 EDC Half Cent Sales Tax Debt Service and Debt Reserve Funds Multi -Year Financial Plan Debt Issuance Variable: Beginning debt outstanding Principal retired Principal Issued (proposed) Ending debt outstanding 75,000 4,540,000 4,300,000 4,095,000 3,885,000 (35,000) (240,000) (205,000) (210,000) (215,000) 4,500,000 4,540,000 4,300,000 4,095,000 3,885,000 3,670,000 *Recommended reserve level equal to the maximum annual debt outstanding 221 Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21_ Year 5 Projected 2021-22 BEGINNING BALANCE 137,174 478,302 437,730 437,730 437,730 REVENUES Transfer from EDC Debt Reserve/ Op. 413,872 412,671 371,024 369,799 368,424 Interest Income 50 100 101 102 103 Total Revenues 413,922 412,771 371,125 369,901 368,527 EXPENSES Principal (35,000) (240,000) (205,000) (210,000) (215,000) Interest (1,072) (172,371) (165,724) (159,499) (153,124) Bank Charges (300) (300) (300) (300) (300) Total Expenses (36,372) (412,671) (371,024) (369,799) (368,424) Transfer to EDC Operations (50) (100) (101) (102) (103) Transfer to EDC Debt (36,372) (40,572) 0 0 0 Total Transfers (36,422) (40,672) (101) (102) (103) Recommended Reserves per Policy * (413,072) (413,072) (372,500) (372,500) (372,500) ENDING FUND BALANCE 478,302 437,730 437,730 437,730 437,730 Debt Issuance Variable: Beginning debt outstanding Principal retired Principal Issued (proposed) Ending debt outstanding 75,000 4,540,000 4,300,000 4,095,000 3,885,000 (35,000) (240,000) (205,000) (210,000) (215,000) 4,500,000 4,540,000 4,300,000 4,095,000 3,885,000 3,670,000 *Recommended reserve level equal to the maximum annual debt outstanding 221 Crime Control & Prevention District Multi -Year Financial Plan Staffing Variable: Full-time positions Part-time positions 19.0 19.0 19.0 0.0 0.0 0.0 19.0 19.0 0.0 0.0 (1) Proposed Capital will only be funded if excess reserves are available. 222 Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE 1,145,964 976,827 821,935 866,219 790,885 REVENUES Sales taxes 2,735,459 2,790,168 2,845,972 2,902,891 2,960,949 Interest Income 3,200 3,232 3,264 3,297 3,330 Total Revenues 2,738,659 2,793,400 2,849,236 2,906,188 2,964,279 EXPENDITURES Police Protection (2,719,514) (2,758,293) (2,804,951) (2,851,522) (2,904,856) Capital Expenditures (188,282) Total Expenditures (2,907,796) (2,758,293) (2,804,951) (2,851,522) (2,904,856) Recommended Reserves per Policy (447,043) (453,418) (461,088) (468,743) (477,511) Available for Supplemental 19,145 35,108 44,285 54,666 59,423 Proposed Supplemental - - - - Remaining Supplemental 19,145 35,108 44,285 54,666 59,423 Additional Available for Capital 510,639 523,409 360,847 397,476 313,375 Total Available for Capital 529,784 558,517 405,131 452,142 372,798 Proposed Capital(') - (190,000) - (130,000) - Remaining Funds Available 529,784 368,517 405,131 322,142 372,798 ENDING FUND BALANCE 976,827 821,935 866,219 790,885 850,309 Staffing Variable: Full-time positions Part-time positions 19.0 19.0 19.0 0.0 0.0 0.0 19.0 19.0 0.0 0.0 (1) Proposed Capital will only be funded if excess reserves are available. 222 Car Rental Tax Fund Multi -Year Financial Plan Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE 2,703,937 3,361,721 4,901,461 3,360,357 3,961,754 REVENUES Motor Vehicle Tax 13,590,352 13,964,087 14,348,099 14,742,672 15,148,095 Interfund Loan Repayment - - - - - Interest Income 35,000 35,350 35,704 36,061 36,421 Total Revenues 13,625,352 13,999,437 14,383,803 14,778,732 15,184,516 EXPENDITURES DFW Rebate (9,060,235) (9,309,391) (9,565,399) (9,828,448) (10,098,730) Transfer to Equipment Replacement (270,855) (776,740) (588,090) (174,993) (333,755) Contingencies (100,000) (100,000) (100,000) (100,000) (100,000) Transfer to General Fund (1,510,039) (1,551,565) (1,594,233) (1,638,075) (1,683,122) Operating Expenditures (10,941,129) (11,737,696) (11,847,723) (11,741,516) (12,215,607) Capital Expenses (2,026,439) - - - - Total Expenditures (12,967,568) (11,737,696) (11,847,723) (11,741,516) (12,215,607) Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,684,223 2,261,740 2,536,080 3,037,217 2,968,910 Additional Available for Capital (1,322,502) 1,361,721 2,901,461 1,360,357 1,961,754 Total Available for Capital 1,361,721 3,623,461 5,437,541 4,397,574 4,930,664 Proposed Capital: Street Improvements (425,000) (425,000) (425,000) (425,000) Computer Hardware/Software & Equipment (297,000) (267,000) (307,000) (247,000) Kiddie Carr Park Improvements - (393,500) - - Texas Star Sports Complex Phase VII - (2,991,684) - - Wilshire Park Upgrades - - (1,453,820) - Midtown Reserve - - (250,000) - Traffic Signal - Cheek Sparger at Heritage - - - (203,000) Vine Street Reconstruction - - - (600,750) Proposed Capital (722,000) (4,077,184) (2,435,820) (1,475,750) Remaining Funds Available 1,361,721 2,901,461 1,360,357 1,961,754 3,454,914 ENDING FUND BALANCE 3,361,721 4,901,461 3,360,357 3,961,754 5,454,914 223 Water and Wastewater Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2017-18 2018-19 2019-20 2020-21 2021-22 RATES Water Base Rate Water Consumption Rate (1) Proposed Water Rate Increase Wastewater Base Rate Wastewater Consumption Rate(') Proposed Wastewater Rate Increase $11.75 Tiered $0.14 $10.50 $3.98 $0.26 $12.75 Tiered $0.24 $11.50 $4.36 $0.38 $13.60 Tiered $0.36 $12.35 $4.65 $0.29 $13.60 Tiered $0.36 $12.35 $4.84 $0.19 $13.60 Tiered $0.28 $12.35 $4.86 $0.02 EXPENSES Departmental Expenditures Salary Package Transfers G&A/Franchise Fee Service Center Debt Service Capital $ (18,236,445) $ (19,014,710) $ (20,448,909) $ (21,578,937) $ (22,483,411) $ (174,748) $ (178,243) $ (183,590) $ (189,098) $ (194,771) $ (1,475,000) $ (1,475,000) $ (1,475,000) $ (1,475,000) $ (1,475,000) $ (2,445,688) $ (2,613,276) $ (2,816,063) $ (2,930,914) $ (3,026,043) $ (1,284,946) $ (1,300,212) $ (1,317,738) $ (1,335,474) $ (1,355,234) $ (821,807) $ (1,194,078) $ (1,450,665) $ (1,458,546) $ (1,437,161) $ (521,230) $ $ $ $ Total Expenses $ (24,959,864) $ (25,775,520) $ (27,691,964) $ (28,967,969) $ (29,971,620) Proposed Supplemental Proposed Capital $ (78,705) $ (81,067) $ (83,499) $ (86,004) STAFFING VARIABLE Full-time Positions Part-time Positions 43.50 2.00 43.50 2.00 43.50 2.00 43.50 2.00 43.50 2.00 (1) Includes Proposed Water & Wastewater Rate Increase 224 Water and Wastewater Multi -Year Financial Plan Rates (2) Water Base Rate Consumption/1,000 gallons Proposed Water Rate Increases - All Tiers Wastewater Base Rate 90% of Metered Water Usage/1000 gallons Proposed Wastewater Rate Increases $11.75 Tiered $0.14 $10.50 $3.98 $0.26 $12.75 Tiered $0.24 $11.50 $4.36 $0.38 $13.60 Tiered $0.36 $12.35 $4.65 $0.29 $13.60 Tiered $0.36 $12.35 $4.84 $0.19 $13.60 Tiered $0.28 $12.35 $4.86 $0.02 Staffing Variable Full-time Positions Part-time positions 43.50 2.00 43.50 2.00 43.50 2.00 43.50 2.00 43.50 2.00 (1) Proposed Capital will only be funded if excess reserves are available. (2) FY17 Includes Proposed Water & Wastewater Rate Increases 225 Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE 5,535,008 5,032,014 5,310,553 5,698,149 5,955,823 REVENUES Water Service 13,532,489 14,410,729 15,591,682 16,302,615 17,048,866 Wastewater Service 9,085,715 9,705,401 10,476,990 10,733,762 10,860,700 Reclaimed Water Service 475,984 613,121 647,388 784,909 818,429 Sanitation Service 218,400 224,952 231,701 238,652 245,811 Sale of New Meter/Reconnect 285,000 293,550 302,357 311,427 320,770 Inspection Fees 150,000 154,500 159,135 163,909 168,826 Penalties 230,000 236,900 244,007 251,327 258,867 Miscellaneous 35,000 35,000 35,000 35,000 35,000 Interest Income 30,000 31,900 32,857 33,843 34,858 Initiation & Transfer Fees 30,000 30,900 31,827 32,782 33,765 Recycling Fees 384,282 395,810 407,685 420,915 434,543 Total Revenues 24,456,870 26,132,764 28,160,627 29,309,141 30,260,435 Transfer from W/WW Reserve - - - - - Total Available 24,456,870 26,132,764 28,160,627 29,309,141 30,260,435 EXPENSES Utility Billing (474,981) (486,856) (499,027) (511,503) (524,290) Recycling (41,300) (42,333) (43,391) (44,476) (45,587) Geographic Information Sys. (632,601) (648,416) (664,626) (681,242) (698,273) City Engineer (364,501) (373,614) (382,954) (392,528) (402,341) Water Production (7,803,337) (7,792,841) (8,487,343) (9,156,924) (9,696,749) Water Distribution (1,089,964) (1,171,849) (1,273,878) (1,347,493) (1,390,891) Wastewater Treatment (4,542,215) (5,106,271) (5,582,607) (5,805,668) (5,944,987) Meter Reading (68,847) (70,568) (72,332) (74,141) (75,994) Transfers (1,475,000) (1,475,000) (1,475,000) (1,475,000) (1,475,000) G&A/Franchise Fee (2,445,688) (2,613,276) (2,816,063) (2,930,914) (3,026,043) Fleet Services (1,284,946) (1,300,212) (1,317,738) (1,335,474) (1,355,234) W&WW Debt (821,807) (1,194,078) (1,450,665) (1,458,546) (1,437,161) Non -Departmental - Operating (3,393,447) (3,500,207) (3,626,340) (3,754,061) (3,899,068) Operating Expenses (24,438,634) (25,775,520) (27,691,964) (28,967,969) (29,971,620) Capital Expenses (521,230) - - - - Total Expenses (24,959,864) (25,775,520) (27,691,964) (28,967,969) (29,971,620) Recommended Reserves per Policy (5,021,637) (5,296,340) (5,690,130) (5,952,322) (6,158,552) Available for Supplemental 18,236 357,244 468,663 341,172 288,815 Proposed Supplemental - - - - Remaining Supplemental 18,236 357,244 468,663 341,172 288,815 Additional Available for Capital (7,859) (264,326) (379,576) (254,173) (202,730) Total Available for Capital 10,377 92,919 89,087 86,999 86,085 Proposed Capital 111 - (78,705) (81,067) (83,499) (86,004) Remaining Funds Available 10,377 14,214 8,020 3,500 81 ENDING FUND BALANCE 5,032,014 5,310,553 5,698,149 5,955,823 6,158,633 Rates (2) Water Base Rate Consumption/1,000 gallons Proposed Water Rate Increases - All Tiers Wastewater Base Rate 90% of Metered Water Usage/1000 gallons Proposed Wastewater Rate Increases $11.75 Tiered $0.14 $10.50 $3.98 $0.26 $12.75 Tiered $0.24 $11.50 $4.36 $0.38 $13.60 Tiered $0.36 $12.35 $4.65 $0.29 $13.60 Tiered $0.36 $12.35 $4.84 $0.19 $13.60 Tiered $0.28 $12.35 $4.86 $0.02 Staffing Variable Full-time Positions Part-time positions 43.50 2.00 43.50 2.00 43.50 2.00 43.50 2.00 43.50 2.00 (1) Proposed Capital will only be funded if excess reserves are available. (2) FY17 Includes Proposed Water & Wastewater Rate Increases 225 Water & Wastewater Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions Interest Income Projected increase based on expected market rates as well as amounts available for investment. Sanitation Services Based on average growth of 3%. Water Service Based on projected rate increases sufficient to cover increased costs and TRA rate increases. Wastewater Service Based on projected rate increases sufficient to cover increased costs and TRA rate increases. Reclaimed Water Service Tiered rate increases based on a percentage of the anticipated tiered rates for sprinkler customers (i.e. 88% for FY2018). The percentage drops 1% annually until the differential reaches 85% of anticipated sprinkler rates. Sale of New Meters Based on average growth of 3%. Reconnect Fees Based on average growth of 3%. Inspection Fees Based on average growth of 3%. Miscellaneous Projected to be flat. Penalties Based on average growth of 3%. Initiation & Transfer Fees Based on average growth of 3%. Recycling Fees Based on average growth of 3%. 226 Water and Wastewater Debt Service Fund/Debt Reserve Funds Multi -Year Financial Plan * Recommended reserve level equal to the average annual W&WW debt outstanding 227 Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE^ 733,164 963,164 961,463 959,362 977,261 REVENUES Transfer from W&WW Operations 821,807 1,194,078 1,450,665 1,458,546 1,437,161 Transfer from Rate Stabilization 230,000 0 0 0 0 Transfer from Impact Fees 373,882 375,418 376,024 121,144 118,606 Total Revenues 1,425,689 1,569,496 1,826,689 1,579,690 1,555,767 EXPENSES Principal (925,000) (1,100,000) (1,180,000) (940,000) (960,000) Interest (269,089) (469,197) (646,390) (619,391) (595,468) Bank Charges (1,600) (2,000) (2,400) (2,400) (2,400) Total Expenses (1,195,689) (1,571,197) (1,828,790) (1,561,791) (1,557,868) Recommended Reserves per Policy * (804,730) (784,237) (761,462) (735,951) (724,127) ENDING FUND BALANCE 963,164 961,463 959,362 977,261 975,160 Debt Issuance Variable: Beginning debt outstanding 9,540,000 11,826,977 17,987,497 16,807,497 15,867,497 Principal retired (925,000) (1,100,000) (1,180,000) (940,000) (960,000) Principal Issued (Proposed) 3,211,977 7,260,520 - - - Anticipated Loan Forgiveness TWDB - - - - - Net Principal to be Repaid 3,211,977 7,260,520 - - - Ending debt outstanding 11,826,977 17,987,497 16,807,497 15,867,497 14,907,497 * Recommended reserve level equal to the average annual W&WW debt outstanding 227 Drainage Utility Fund Multi -Year Financial Plan Rates Drainage Rate $2.75 $2.75 $2.75 $2.75 $2.75 Staffing Variable: Full-time positions Part-time positions 8.00 0.0 8.00 0.0 8.00 0.0 8.00 0.0 8.00 0.0 228 Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE 297,338 199,933 205,707 211,203 216,882 REVENUES Drainage Fees 801,862 817,899 834,257 850,942 867,961 Penalties 7,500 8,179 8,343 8,509 8,680 Interest Income 850 859 867 876 885 Total Revenues 810,212 826,937 843,467 860,328 877,525 EXPENSES Operating Expenses (807,617) (821,163) (837,971) (854,648) (874,151) Capital Expenses (100,000) - - - - Total Expenses (907,617) (821,163) (837,971) (854,648) (874,151) Recommended Reserves per Policy (165,949) (168,732) (172,186) (175,613) (179,620) Available for Supplemental 2,595 5,774 5,496 5,680 3,374 Proposed Supplemental - - - - - Remaining Supplemental 2,595 5,774 5,496 5,680 3,374 Additional Available for Capital 31,389 31,201 33,521 35,590 37,262 Total Available for Capital 33,984 36,975 39,017 41,270 40,636 Proposed Capital -- - - Remaining Funds Available 33,984 36,975 39,017 41,270 40,636 ENDING FUND BALANCE 199,933 205,707 211,203 216,882 220,257 Rates Drainage Rate $2.75 $2.75 $2.75 $2.75 $2.75 Staffing Variable: Full-time positions Part-time positions 8.00 0.0 8.00 0.0 8.00 0.0 8.00 0.0 8.00 0.0 228 Service Center Fund Multi -Year Financial Plan Staffing Variable: Full-time positions Part-time positions 5.0 5.00 5.00 0.0 0.0 0.0 5.00 5.00 0.0 0.0 229 Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE 263,509 220,709 220,709 220,709 220,709 REVENUES Transfer from W&WW Fund 1,284,986 1,300,212 1,317,738 1,335,474 1,355,234 Total Revenues 1,284,986 1,300,212 1,317,738 1,335,474 1,355,234 EXPENSES Service Center Capital Expenses (1,284,986) (42,800) (1,300,212) - (1,317,738) - (1,335,474) - (1,355,234) - Total Expenses (1,327,786) (1,300,212) (1,317,738) (1,335,474) (1,355,234) Available for Supplemental - - - - - Proposed Supplemental - - - - - Remaining Supplemental- Additional Available for Capital Total Available for Capital 220,709 220,709 - 220,709 220,709 - 220,709 220,709 - 220,709 220,709 - 220,709 220,709 Proposed Capital - - - - - Remaining Funds Available ENDING FUND BALANCE 220,709 220,709 220,709 220,709 220,709 220,709 220,709 220,709 220,709 220,709 Staffing Variable: Full-time positions Part-time positions 5.0 5.00 5.00 0.0 0.0 0.0 5.00 5.00 0.0 0.0 229 Texas Star Golf Course Fund Multi -Year Financial Plan 'Estimated # of Rounds 35,855 36,214 36,576 36,576 36,576 Staffing Variable: Full-time positions Part-time positions (LL Roberts) 11.75 57.0 11.75 57.0 11.75 57.0 11.75 57.0 11.75 57.0 230 Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE 217,605 239,526 267,397 273,859 274,739 REVENUES Green Fees 1,389,381 1,417,186 1,452,610 1,488,925 1,533,593 Driving Range Fees 91,913 91,267 93,548 95,887 98,763 Cart Rental Fees 363,140 358,690 367,656 376,847 388,152 Club Rental Fees 26,504 29,102 29,829 30,575 31,492 Merchandise Sales 245,419 261,471 268,007 274,707 282,948 Tobacco 4,318 4,252 4,358 4,467 4,601 Food Sales 1,172,000 1,211,694 1,241,982 1,273,031 1,311,222 Non -Alcoholic Beverage Sales 123,000 141,010 144,535 148,148 152,593 Alcohol Sales 387,000 418,070 428,520 439,233 452,410 Catering Fees 62,000 62,620 63,246 63,879 64,517 Monthly Fees 100,925 104,457 108,113 111,897 115,814 Rental Income 150,000 153,000 156,060 159,181 162,365 Interest Income -- - - - GF Transfer 16,000 15,447 15,833 16,229 16,716 H/M Transfer 355,000 366,000 375,000 385,000 397,000 Advertising Revenue 52,796 52,796 52,796 52,796 52,796 Other 1,500 1,500 1,500 1,500 1,500 Total Revenues 4,540,896 4,688,562 4,803,594 4,922,303 5,066,484 EXPENDITURES Golf Course Maintenance (964,747) (994,654) (1,023,499) (1,053,181) (1,092,148) Golf Course Pro Shop (267,249) (275,533) (283,524) (291,746) (302,541) Golf Course Food & Beverage (840,170) (866,215) (891,336) (917,184) (951,120) Conference Centre (258,014) (266,012) (273,727) (281,665) (292,086) Cart/Driving Range Operations (189,650) (195,529) (201,199) (207,034) (214,695) Non -Departmental - Operating (497,331) (523,109) (559,246) (576,514) (591,537) Debt Service (428,285) (421,853) (422,318) (426,751) (424,224) Equipment Replacement (274,060) (276,657) (280,807) (285,019) (289,294) COGS -Merchandise (171,793) (183,030) (187,605) (192,295) (198,064) COGS -Tobacco (2,159) (2,126) (2,179) (2,234) (2,301) COGS -Food (416,060) (430,151) (440,904) (451,926) (465,484) COGS -Beverage (40,590) (46,533) (47,696) (48,889) (50,356) COGS -Alcohol (124,227) (134,200) (137,555) (140,994) (145,224) COGS -Catering (44,640) (45,086) (45,537) (45,993) (46,453) Total Expenses (4,518,975) (4,660,691) (4,797,132) (4,921,423) (5,065,524) Recommended Reserves per Policy* -- - - - Available for Supplemental 21,921 27,871 6,462 880 959 Proposed Supplemental- - - - - Remaining Supplemental 21,921 27,871 6,462 880 959 Additional Available for Capital 217,605 239,526 267,397 273,859 274,739 Total Available for Capital 239,526 295,269 280,320 275,619 276,657 Proposed Capital- - - - - Remaining Funds Available 239,526 295,269 280,320 275,619 276,657 ENDING FUND BALANCE 239,526 267,397 273,859 274,739 275,698 'Estimated # of Rounds 35,855 36,214 36,576 36,576 36,576 Staffing Variable: Full-time positions Part-time positions (LL Roberts) 11.75 57.0 11.75 57.0 11.75 57.0 11.75 57.0 11.75 57.0 230 Texas Star Sports Complex Fund Multi -Year Financial Plan 231 Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE 93,365 109,911 210,764 302,418 391,833 REVENUES Tournament Fees 335,000 335,000 335,000 335,000 335,000 Concessions 210,000 210,000 210,000 210,000 210,000 Alcohol Sales 195,000 195,000 195,000 195,000 195,000 Memberships/Leagues 410,000 410,000 410,000 410,000 410,000 Admissions 24,000 24,000 24,000 24,000 24,000 Advertising/Sponsorships 20,000 20,000 20,000 20,000 20,000 Sales of Goods 75,000 75,000 75,000 75,000 75,000 Miscellaneous/Events 100 100 100 100 100 Interest Income 1,500 1,500 1,500 1,500 1,500 Rental Income 63,000 63,000 63,000 63,000 63,000 Batting Cages 5,000 5,000 5,000 5,000 5,000 Total Revenues 1,338,600 1,338,600 1,338,600 1,338,600 1,338,600 EXPENSES Operations (1,232,504) (1,233,991) (1,243,134) (1,245,315) (1,255,258) Equipment Replacement (3,700) (3,756) (3,812) (3,870) (3,928) Operating Expenses (1,236,204) (1,237,747) (1,246,946) (1,249,185) (1,259,186) Capital Expenses (85,850) - - - - Total Expenses (1,322,054) (1,237,747) (1,246,946) (1,249,185) (1,259,186) Minimum Reserves per Policy - - - - - Available for Supplemental 16,546 100,853 91,654 89,415 79,414 Proposed Supplemental - - - - - Remaining Supplemental 16,546 100,853 91,654 89,415 79,414 Additional Available for Capital 93,365 109,911 210,764 302,418 391,833 Total Available for Capital 109,911 210,764 302,418 391,833 471,247 Proposed Capital - - - - - Remaining Funds Available 109,911 210,764 302,418 391,833 471,247 ENDING FUND BALANCE 109,911 210,764 302,418 391,833 471,247 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 26.0 231 Equipment Replacement Fund Multi -Year Financial Plan 232 Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE 3,587,710 4,051,847 4,332,568 5,464,556 6,608,764 REVENUES General Fund Depreciation 1,091,731 1,157,051 1,174,682 1,190,563 1,207,697 TSSC Depreciation 3,700 3,756 3,812 3,870 3,928 Water/Wastewater Depreciation 84,329 84,699 85,969 87,259 88,568 Drainage Depreciation 2,400 2,436 2,473 2,473 2,510 Fleet Services Depreciation 5,445 5,527 5,610 5,694 5,779 EDC Parks Depreciation 5,167 5,245 5,324 5,404 5,485 Texas Star Depreciation 274,060 276,657 280,807 285,019 289,294 Car Rental Transfer 270,855 776,740 588,090 174,993 333,755 Issuance Proceeds/ GF Transfer 598,033 57,490 78,000 45,000 140,000 Sale of Assets 53,200 75,500 116,000 50,700 $86,200 Interest Income 11,000 11,110 11,221 11,333 11,447 Total Revenues 2,399,920 2,456,211 2,351,988 1,862,308 2,174,663 EXPENSES Equipment Replacements (1,935,783) (2,175,490) (1,220,000) (718,100) (1,543,000) Total Expenses (1,935,783) (2,175,490) (1,220,000) (718,100) (1,543,000) Available for Capital 4,051,847 4,332,568 5,464,556 6,608,764 7,240,427 Proposed Capital -- - - - ENDING FUND BALANCE 4,051,847 4,332,568 5,464,556 6,608,764 7,240,427 232 Health Insurance Fund Multi -Year Financial Plan 233 Base Year Budget 2017-18 Year 2 Projected 2018-19 Year 3 Projected 2019-20 Year 4 Projected 2020-21 Year 5 Projected 2021-22 BEGINNING BALANCE 2,863,981 2,831,618 2,839,698 2,847,859 2,856,101 REVENUES Premiums collected from Employees 1,953,979 2,150,708 2,271,490 2,400,110 2,537,150 Federal Requirements 1,916 1,823 1,823 1,823 1,823 City Contribution 6,255,164 6,452,124 6,814,469 7,200,329 7,661,449 Interest Income 8,000 8,080 8,161 8,242 8,325 Total Revenues 8,219,059 8,612,735 9,095,942 9,610,503 10,208,746 EXPENSES Operating Expenses (182,772) (185,326) (188,285) (191,231) (194,379) OPEB Trust Contribution (679,959) (679,959) (679,959) (679,959) (679,959) Insurance Claims (5,552,777) (5,922,448) (6,317,045) (6,738,265) (7,187,921) RX Claims (727,027) (777,919) (832,373) (890,639) (952,984) Re -insurance Fees (734,187) (756,213) (778,899) (802,266) (826,334) Insurance Services (261,250) (269,088) (277,160) (285,475) (294,039) Employee Wellness Program (11,534) (11,880) (12,236) (12,604) (12,982) Federal Requirements (1,916) (1,823) (1,823) (1,823) (1,823) Claims Contingency - - - - - Operating Expenses (8,151,422) (8,604,655) (9,087,781) (9,602,261) (10,150,421) Capital Carryover (100,000) - - - - Total Expenses (8,251,422) (8,604,655) (9,087,781) (9,602,261) (10,150,421) Recommended Reserves per Policy (2,538,733) (2,701,456) (2,526,045) (2,713,355) (2,914,301) Available for Supplemental 67,637 8,080 8,161 8,242 58,325 Proposed Supplemental- - - - - Remaining Supplemental 67,637 8,080 8,161 8,242 58,325 Additional Available for Capital 225,248 130,162 313,653 134,504 (58,200) Total Available for Capital 292,885 138,242 321,814 142,746 125 Proposed Capital- - - - - Remaining Funds Available 292,885 138,242 321,814 142,746 125 ENDING FUND BALANCE 2,831,618 2,839,698 2,847,859 2,856,101 2,914,426 Estimated City Contribution Per Employee Per Month 1,337 1,379 1,452 1,523 1,620 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 0.0 233 Dept. Division Finance Accounting PW Engineering PACS Parks PACS Parks PD Service Planning Development Finance PW PW Accounting Engineering Drainage Admin Svcs IS Admin Svcs IS PD Fire *Fund subject to change Code Compliance EMS/Suppression Fund* General General General General General General Supplemental Requests City Manager Recommended and Funded Year/Fund/Department Program Description Program Type Program Cost Year Requested W/W W W/W W Drainage General General General General Accountant 1 - % cost Upgrade Part-time Clerk to Full-time Office Technician Weed Control and Fertilization Program Pond Maintenance Dispatcher Part-time Secretary Part-time Secretary is a current position shared with Facilities. Position will be shifted to full-time under Facilities. Funds requested will allow continuation of part-time secretary for Planning & Development. Accountant 1 - 1/2 cost Upgrade Part-time Clerk to Full-time Office Technician Public Works Field Tech 1 Hardware/Software Replacement Security Initiative Code Officer 3 Firefighters Supplemental Supplemental Supplemental Supplemental Supplemental Supplemental Total Supplemental Supplemental Total Supplemental Total Supplemental Supplemental Total Supplemental Total Supplemental Total $ 45,017 $ 9,917 $ 25,515 $ 8,325 $ 80,832 $ 20,595 $ 190,201 $ 45,016 $ 31,083 $ 76,099 $ 66,455 $ 66,455 $ 20,000 $ 10,000 $ 30,000 $ 82,434 $ 82,434 $ 302,976 $ 302,976 2018 2018 2018 2018 2018 2018 2018 2018 2018 2019 2019 2020 2021 N cri Dept. Admin Svcs Admin Svcs Admin Svcs Admin Svcs CMO CMO CMO CMO Finance Fire Fire Fleet & Fac Fleet & Fac Fleet & Fac Fleet & Fac Fleet & Fac PACS PACS PACS PACS PW Non -Dept. Non -Dept. Non -Dept. PD PD PD PD PD PD PD PD PD PD Fire Fire Fire Fire Fire PW PW PW Division Information Svcs Information Svcs Information Svcs Library CMO Communications Communications CSO Accounting Fire Marshal Fire Marshal Fac Maintenance Fac Maintenance Fac Maintenance Fac Maintenance Fac Maintenance Aquatics Parks Senior Center Senior Center Street Maintenance Non -Dept. Non -Dept. Non -Dept. Administration Administration Administration Administration CID CID Detention Patrol Patrol Patrol EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression Fire Marshal Street Maintenance Street Maintenance Street Maintenance Fund* General General General General General General General General General General General General General General General General General General General General General General General General CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD CCPD Capital Requests City Manager Recommended and Funded Year/Fund/Department Program Description Program Type Program Cost Year Requested Equip. Repl.' Equip. Repl.' Equip. Repl.' Equip. Repl.' Equip. Repl.' Equip. Repl.' Equip. Repl.' Equip. Repl.' Hardware/Software Replacement Court Technology Cognos Software for HTE Moving Expense City Match for HOME/CPR Programs Multi -Media Interns Website Redesign & Content Management System Electronic Conversion of Paper Records/Document Storage Accountant !Computer Fire Station Furniture Replacement - Phase 11 Fire Inspector HVAC Package Unit Replacements Carpet Replacement - Building D Lighting Replacement - Police and Courts Building Roof Replacement - Fire Station #2 Jail Upgrades Exhaust Fans - Indoor Pool Trail Maintenance Recumbent Bike Replacement Table Replacement - Senior Center Street Condition Assessment Transfer to FY2018 Street Improvements Transfer to Misc. Street Repairs Transfer to Insurance NETCO Radio Equipment Relocation Air Conditioning System - Computer Room Covered Parking - Trailers Laserfiche Repository and Licenses Blood Bank Refrigerator Evidence Locker Replacement Oven Replacement Rifle Replacement Assorted Police Equipment Training Simulator and Training Room Ambulance Stretcher Loading System Automatic External Defibrillator Replacement Portable Radio Replacement Rescue Tool Replacement KNOX KeySecure Unit Replacement Traffic Signal Equipment Gridsmart Detection System Street Maintenance Equipment *Fund subject to change 'Equipment Replacement items to be funded from General Fund excess reserves or issuance of tax anticipation notes depending on availability of funds. Items will be depreciated in future years. Capital $ 327,000 Capital $ 58,200 Capital $ 34,340 Capital $ 75,000 Capital $ 55,000 Capital $ 10,500 Capital $ 30,000 Capital $ 76,500 Capital $ 2,500 Capital $ 9,700 Capital $ 20,800 Capital $ 25,000 Capital $ 65,500 Capital $ 39450 Capital $ 128,000 Capital $ 75,000 Capital $ 7,500 Capital $ 75,000 Capital $ 6,500 Capital $ 3,197 Capital $ 75,000 Capital $ 425,000 Capital $ 150,000 Capital $ 250,000 Total $ 2,024,387 Capital $ 28,500 Capital $ 15,000 Capital $ 15,000 Capital $ 10,000 Capital $ 10,495 Capital $ 20,000 Capital $ 7,500 Capital $ 28,000 Capital $ 13,787 Capital $ 40,000 Total; $ 188,282 Capital $ 77,000 Capital $ 45,000 Capital $ 146,723 Capital $ 31,000 Capital $ 13,000 Capital $ 154,000 Capital $ 120,000 Capital $ 11,310 Total $ 598,033 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 N rn Dept. Fleet & Fac Fleet & Fac Admin Svcs Non -Dept. Non -Dept. Non -Dept. PACS PACS PACS Admin Svcs Fleet & Fac Fleet & Fac Admin Svcs Non -Dept. Non -Dept. Non -Dept. Non -Dept. PACS PACS Non -Dept. Non -Dept. CMO Non -Dept. Non -Dept. Non -Dept. Non -Dept. Division Fund* Capital Requests City Manager Recommended and Funded Year/Fund/Department Program Description Program Type Program Cost Year Requested Fleet Svcs Fleet Svcs Information Svcs Non -Dept. Non -Dept. Non -Dept. Recreation Recreation Recreation Information Svcs Fac Maintenance Fac Maintenance Information Svcs Non -Dept. Non -Dept. Non -Dept. Non -Dept. PATS PATS Non -Dept. Non -Dept. Community Service Non -Dept. Non -Dept. Non -Dept. Non -Dept. Svc Center Svc Center W/WW W/W W W/W W W/WW Rec Class Rec Class Rec Class Risk Risk Risk EDC EDC EDC EDC EDC Athletic Complex Athletic Complex Service Center Interior Remodel Automated Fuel System Upgrade Hardware/Software Replacement Transfer to Miscellaneous Water Rehab Transfer to Miscellaneous Wastewater Rehab Transfer to Well Repairs Playbook Printing and Mailing Fitness Equipment Replacement Television Replacement - Recreation Center Security Initiative Generator Replacement - Fire Station #2 Standby Generator - Public Works Hardware/Software Replacement - Library/Parks Transfer to Misc. Park Improvements Transfer to Library Remodel Design Transfer to Library Remodel Transfer to EDC Debt Reserve Outfield Fence Replacement Refrigerator Replacement Car Rental Transfer to CIP Car Rental CIP Transfer to Redevelopment Fund Hotel/Motel Replace Christmas Tree at City Hall Complex Hotel/Motel Transfer to Texas Star CIP/AV Improvement Reimb. WT Impact Transfer to Water Tank Debt Service WT Impact Transfer to Reclaimed WL Ext Debt Service Drainage Transfer to Misc. Drainage Improvements *Fund subject to change 'Equipment Replacement items to be funded from General Fund excess reserves or issuance of tax anticipation notes depending on availability of funds. Items will be depreciated in future years. Capital $ 25,000 Capital $ 17,800 Total $ 42,800 Capital $ 76,413 Capital $ 100,000 Capital $ 50,000 Capital $ 75,000 Total $ 301,413 Capital $ 37,000 Capital $ 18,343 Capital $ 1,400 Total $ 56,743 Capital $ 10,000 Capital $ 55,000 Capital $ 71,500 Total $ 136,500 Capital $ 47,760 Capital $ 50,000 Capital $ 127,370 Capital $ 900,000 Capital $ 377,500 Total $ 1,502,630 Capital $ 60,850 Capital $ 25,000 Total $ 85,850 Capital $ 1,595,100 Total $ 1,595,100 Capital $ 2,000,000 Total $ 2,000,000 Capital $ 44,355 Capital $ 120,000 Total $ 164,355 Capital $ 252,188 Capital $ 121,694 Total $ 373,882 Capital $ 100,000 Total $ 100,000 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 2018 N v Dept. Division Non -Dept. Non -Dept. Fire Fire Fire EMS/Suppression EMS/Suppression EMS/Suppression Admin Svc IS Admin Svc IS Admin Svc IS PD PD Administration Administration Admin Svc IS Admin Svc IS Fire Fire Fire Fire Admin Svc PD Admin Svc Admin Svc Admin Svc Admin Svcs Admin Svc Fire Fire EMS/Suppression EMS/Suppression EMS/Suppression EMS/Suppression IS Code Compliance IS IS IS Library IS EMS/Suppression EMS/Suppression Capital Requests City Manager Recommended and Funded Year/Fund/Department Fund* Program Description TSGC Reserve Transfer to TSGC Misc. Improvements Equip. Repl.' Thermal Imaging Camera Equip. Repl.' Bail Out Safety System Equip. Repl.' Bunker Gear Extractor General Court Technology General Hardware/Software Replacement Car Rental Hardware/Software Replacement CCPD Brazos Ticket Writers CCPD Security Camera System EDC Hardware/Software Replacement W/WW Hardware/Software Replacement Equip. Repl.' Hand Tool Replacement Package Equip. Repl.' Hydraulic Rescue Tools Equip. Repl.' Thermal Imaging Camera Equip. Repl.' Compressor/Cascade General General General Car Rental EDC EDC W/W W Equip. Repl.' Equip. Repl.' Court Technology Code Enforcement Vehicle Hardware/Software Replacement Hardware/Software Replacement Hardware/Software Replacement Moving Expense Hardware/Software Replacement Bunker Gear Extractor Gas Detector Upgrades *Fund subject to change 'Equipment Replacement items to be funded from General Fund excess reserves or issuance of tax anticipation notes depending on availability of funds. Items will be depreciated in future years. Program Type Capital Total Program Cost Year Requested $ 100,000 2018 $ 100,000 Capital $ Capital $ Capital $ Total $ Capital $ Capital $ Total $ Capital $ Total $ Capital $ Capital $ Total $ Capital $ Total $ Capital $ Total $ Capital $ Capital $ Capital $ Capital $ Total $ Capital $ Capital $ Capital $ Total $ Capital $ Total $ Capital $ Capital $ Total $ Capital $ Total $ Capital $ Capital $ Total $ 13,000 25,000 19,490 57,490 73,814 10,000 83,814 297,000 297,000 40,000 150,000 190,000 47,760 47,760 78,705 78,705 10,000 35,000 13,000 20,000 78,000 73,814 29,000 40,000 142,814 267,000 267,000 47,760 50,000 97,760 81,067 81,067 25,000 20,000 45,000 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2021 2021 Capital Requests City Manager Recommended and Funded Year/Fund/Department Dept. Division Fund* Program Description Program Type Program Cost Year Requested Admin Svc IS General Court Technology Capital $ 73,814 2021 Fire Fire Marshal General Codes Adoption Capital $ 4,000 2021 PD Detention General Jail Refrigerator Capital $ 5,000 2021 Total $ 82,814 Admin Svc IS Car Rental Hardware/Software Replacement Capital $ 307,000 2021 Total $ 307,000 PD Administration CCPD Sky Tower Capital $ 100,000 2021 PD Administration CCPD Swat Vest Capital $ 30,000 2021 Total $ 130,000 Admin Svc IS EDC Hardware/Software Replacement Capital $ 47,760 2021 Total $ 47,760 Admin Svc IS W/WW Hardware/Software Replacement Capital $ 83,499 2021 Total $ 83,499 Fire EMS/Suppression Equip. Repl.' Heart Monitors Capital $ 140,000 2022 N Total $ 140,000 co co Admin Svc 15 General Court Technology Capital $ 73,814 2022 PW Street Maintenance General Re -Assessment of 5 Year Pavement Management Plan Capital $ 75,000 2022 Admin Svc 15 General Hardware/Software Replacement Capital $ 60,000 2022 Non -Dept. Non -Dept. General Transfer to Insurance Capital $ 50,000 2022 Total $ 258,814 Admin Svc IS Car Rental Hardware/Software Replacement Capital $ 247,000 2022 Total $ 247,000 Admin Svc 15 EDC Hardware/Software Replacement Capital $ 47,760 2022 Total $ 47,760 Admin Svc IS W/WW Hardware/Software Replacement Capital $ 86,004 2022 Total $ 86,004 *Fund subject to change 'Equipment Replacement items to be funded from General Fund excess reserves or issuance of tax anticipation notes depending on availability of funds. Items will be depreciated in future years. Supplemental Requests Other Items Requested Year/Fund/Department Dept Division Fund* Program Description Program Type Program Cost Year Requested Fire EMS/Suppression General Firefighter/Paramedics Supplemental $ 302,976 2018 PD Service General Computer Support Tech Supplemental $ 70,000 2019 PD Patrol General Police Officer Supplemental $ 85,000 2019 Fleet & Fac Fleet & Fac Gen/Svc Center Full-time Office/Clerical Worker Supplemental $ 45,000 2019 Admin Svcs Library EDC Branding & Uniforms Supplemental $ 9,300 2019 Admin Svcs Library EDC Family Place Library Training & Certification Supplemental $ 12,000 2019 PW Water Distribution W/WW Public Works Field Tech I Supplemental $ 66,455 2019 Fire EMS/Suppression General Training/EMS Officer Supplemental $ 157,852 2020 PD CID General Crime Analyst Supplemental $ 60,000 2020 PD Patrol General Police Officer Supplemental $ 85,000 2020 PW Street Maintenance General Public Works Field Tech I Supplemental $ 66,455 2020 No Admin Svcs Library EDC Wi-fi Hotspot Lending Program Supplemental $ 20,000 2020 co m PD Service General Dispatcher Supplemental $ 60,000 2021 PD Patrol General Police Officer Supplemental $ 85,000 2021 PD Administration CCPD Scheduling Software Maintenance Supplemental $ 3,000 2021 PW Sewage & Treatment W/WW Public Works Field Tech I Supplemental $ 66,455 2021 PW Street Maintenance General Public Works Field Tech I Supplemental $ 66,455 2022 *Fund subject to change Dept Fleet & Fac Fleet & Fac Fleet & Fac PACS PD Fleet & Fac Fleet & Fac Finance Fire Fire Fire Fire PACS PACS PACS PACS PACS PACS PACS PACS PACS PD PACS PACS PACS *Fund subject to change Division Fac Maintenance Fac Maintenance Fac Maintenance Senior Center Patrol Fleet Svcs Fleet Svcs Utility Billing EMS/Suppression Fire Marshal Fire Marshal Fire Marshal Aquatics Aquatics Aquatics Parks Parks Parks Recreation Recreation Senior Center Detention PATS PATS PATS Fund* General General General General General Svc Center Svc Center W/W W General General General General General General General General General General General General General General Athletic Complex Athletic Complex Athletic Complex Capital Requests Other Items Requested Year/Fund/Department Program Description Vertical Access Lift Staff Locker Rooms MagnaGrip System Additions Television Replacement - Senior Center Less -lethal Shotguns Tire Equipment Replacement Fence Replacement and Gate Repairs Interactive Voice Response System Weight Equipment Three Getac Laptop Computers Hydrocarbon Sniffer Replacement Sound System Shade for Concession Permanent Lifeguard Umbrella Stands Replace Shade Fabric Sea Container Box Blade for Tractor Power Washer Replace Tables and Chairs - EFLC Replace PA System - EFLC Replace Treadmills Floor Machine Cabinet Replacement Replace Batting Cage Net Replace Hitting Tunnels Netting Program Type Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Program Cost Year Requested Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ 6,500 85,000 18,250 7,000 11,000 15,250 29,500 45,000 10,000 15,000 2,000 4,000 6,000 25,000 10,000 5,000 10,000 4,000 25,000 25,000 21,750 7,000 20,000 20,000 8,000 2018 2018 2018 2018 2018 2018 2018 2018 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 2019 Dept Division Fund* Capital Requests Other Items Requested Year/Fund/Department Program Description Program Type Program Cost Year Requested Admin Svcs Library Admin Svcs Library Fleet & Fac Fleet Svcs Fleet & Fac Fleet Svcs Fleet & Fac Fleet Svcs Fire Fire Marshal PACS Aquatics PACS Aquatics PACS Aquatics PACS Aquatics PACS Parks PACS Recreation PACS Recreation PACS Senior Center PACS Senior Center PACS Senior Center PD CID PD Patrol PD Service PACS PATS PACS PATS PACS PATS Admin Svcs Library Fleet & Fac Fleet Svcs Fleet & Fac Fleet Svcs *Fund subject to change EDC EDC Svc Center Svc Center Svc Center General General General General General General General General General General General General General General Athletic Complex Athletic Complex Athletic Complex EDC Svc Center Svc Center RFID Circulation and Security Equipment AMH Sorter Replace Shop Cabinets Replace Shop Heaters Repaint Building Exterior & Masonry Fence Furniture Replacement UV System Additional Cabana for Aquatic Park Upgrade PA System Replace Tot Slide Harwood Road Beautification Replace Track Flooring Replace Treadmills Replace Treadmill Replace Furniture Replace Kitchen Equipment Unmarked Vehicle Patrol Vehicle Cellbrite Machine Hitting Tunnels Scoreboard conversion to LED Replace Batting Cage Shade Canopy Aquarium Upgrade Replace Flooring Replace Roll -up Shop Doors Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital Capital $ 73,523 $ 121,976 $ 7,950 $ 10,000 $ 12,000 $ 5,000 $ 45,000 $ 10,000 $ 10,000 $ 20,000 $ 50,000 $ 34,000 $ 65,000 $ 7,250 $ 25,000 $ 10,000 $ 25,000 $ 60,000 $ 5,000 $ 20,000 $ 50,000 $ 5,000 $ 15,000 $ 8,500 $ 15,000 2019 2019 2019 2019 2019 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 2020 Dept Fleet & Fac Fleet & Fac PACS PACS PACS PACS PACS PACS PACS PACS PACS PACS PACS PACS PACS PD PD PD PACS Fleet & Fac Fleet & Fac PACS Fire Fire Fleet & Fac Fleet & Fac PACS PACS PACS PACS PACS PD Fleet & Fac *Fund subject to change Division Fund* Capital Requests Other Items Requested Year/Fund/Department Program Description Program Type Program Cost Year Requested Fac Maintenance Fac Maintenance Aquatics Aquatics Aquatics Parks Recreation Recreation Recreation Recreation Recreation Recreation Recreation Recreation Senior Center Detention Detention Patrol CID PATS Fac Maintenance Fleet Svcs SBW EMS/Suppression EMS/Suppression Fac Maintenance Fac Maintenance Aquatics Parks Recreation Recreation Recreation CID Fleet Svcs General General General General General General General General General General General General General General General General General General General Athletic Complex EDC Svc Center Softball Complex General General General General General General General General General General PACS Roof Restoration EFLC Roof PM Repairs Replace Furniture Replace Concession Equipment Resurface Aquatic Slides Mid -Cities Boulevard Beautification Replace Floor - EFLC Fitness Center Replace Poster Printer Replace Spin Bikes Replace Recumbent Bikes Replace Upright Bikes Replace Treadmills Replace Ellipticals Replace Adaptive Motion Trainers Expresso Bikes Freezer Washer/Dryer Patrol Vehicle Unmarked Vehicle Replace Batting Cage Equipment Redi-Mix Roof PM Repairs Replace Lube Reels & Tanks Concession Equipment Treadmills for Stations Station Furniture PD & REC Elevator System Upgrades Replace Alarm System Replace Tot Play Unit at Aquatic Park Park Shop Concrete Base Replace Floor - EFLC Lobby and Hallway Replace Security Cameras Replace Dumbbell System Under Cover Vehicle Svc Center Replace Fuel Tank Pumps Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ Capital $ 60,000 60,000 25,000 15,000 15,000 25,000 39,000 6,500 16,000 13,000 11,500 14,000 11,000 14,000 12,000 4,000 20,000 60,000 25,000 35,000 98,000 10,500 15,000 25,000 12,000 125,000 25,000 75,000 25,000 54,000 20,000 4,500 25,000 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2021 2022 2022 2022 2022 2022 2022 2022 2022 2022 2022 Capital $ 52,000 2022 THE CITY OF EULESS 243 Fleet Transfer : 5 Year Budget Department Name Account Code Administration Police / Code Enforcement Police / Administration Police / Patrol Police / C.I.D. Police / Service Police / Detention Fire / Marshall / Education Fire / EMS / Suppression Facility Maintenance Planning Animal Control Recreation Parks Streets General Fund Total: 101-1011-513 101-3025-521 101-3045-521 101-3046-521 101-3047-521 101-3048-521 101-3049-521 101-4023-522 101-4041-522 101-5037-519 101-6032-540 101-8033-531 101-7051-550 101-7052-550 101-8033-531 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 9601 City Engineer Water Production Water Distribution Sewer & Treatment Water and Sewer Fund Total: 501-8066-531 501-8071-531 501-8072-531 501-8073-531 9601 9601 9601 9601 Fleet Services 504-5090-519 9601 Drainage Utility 510-8029-531 9601 Texas Star Sports Complex 530-7050-550 9601 Texas Star Golf Course 540-7060-550 9601 Texas Star - EDC Funded 210-1052-550 9601 City Total: 244 2019 2020 2021 2022 $2,368 $14,040 $5,777 $259,405 $23,280 $20,802 $2,165 $11,385 $441,603 $16,292 $10,252 $9,643 $23,048 $117,509 $151,191 $1,108,760 $2,404 $14,251 $5,864 $263,296 $23,629 $21,114 $2,197 $11,556 $448,227 $16,536 $10,406 $9,788 $23,394 $119,272 $153,459 $1,125,391 $2,440 $14,464 $5,952 $267,246 $23,984 $21,431 $2,230 $11,729 $454,950 $16,784 $10,562 $9,934 $23,745 $121,061 $155,761 $1,142,272 $2,476 $14,681 $6,041 $271,254 $24,343 $21,752 $2,264 $11,905 $461,775 $17,036 $10,720 $10,083 $24,101 $122,877 $158,097 $1,159,406 $6,013 $22,227 $18,646 $37,813 $84,699 $6,103 $22,560 $18,926 $38,380 $85,969 $6,195 $22,899 $19,210 $38,956 $87,259 $6,288 $23,242 $19,498 $39,540 $88,568 $5,527 $5,610 $5,694 $5,779 $2,436 $2,473 $2,473 $2,510 $3,756 $3,812 $3,870 $3,928 $276,657 $280,807 $285,019 $289,294 $5,245 $5,324 $5,404 $5,485 $1,487,080 $1,509,386 $1,531,990 $1,554,970 THE CITY OF EULESS 245