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City Of Euless Annual Operating Budget FY2017
EE: (EE .€€ �E E € E Ir hhE€ . iittsntittiiiliktfii viiitsitikiliiiikk swixistikitiit kix.4.4„.4*,:. :a.,:„..4„.a.:„14::: „:„.„.:14$.4:::,:ii,:s., „:„.,:::,„....k.„....„ iltv$43$44 itxtittifitititif iittkittiiiiik *iitiwitikkit itit.ifitlititiii: 4111%44.. iitiikkt++1...:t otkikkilif tifiliktitiik E E,,€ :::::::::::, ••..... . ........_ .. _ ...............,,,,,,% ..:„.:..:::..::.:.:;:.::.::::::::::::::,.::::::.:,..:7,,_....:.:,..,;,..::::. • ........... ....... ••. ... ... . . ... .......... •........... . .... .. .................... •... . ......_... .. ..__.................. .......... ............ .......,,,............ •. ......... . ..... . ._...,.. •... . ......_ .... .. .................... . .. . ••..... .............. ... .......,............., • ......... . .._.. . _ ................ ... . .......... ._. .. ..................., ••••••••••••••••••_... .. . ................... ••..............._...... ... .....,,,,........ .............. ...___ .. ................... .......... .............. ... ...,..........., • ..................... . .......,,,,,, ................ . ... . ............... •..... ............... . .. ................. ••........ .............. .. _............... •. ...... . ...... . ............... • .......... ......... ....,, .. .. . .. •....... ............ ..,........._ . .......... ...._. .........._ •........ . ...__ ........_ . ............ ._.... .......... .. ... ...._ . .. ......., .... . . ....... . ,:„....,..i.,_ :....:::•.:........:,.........:..:......::.....,. ....: ...............,_:..•:.:..•..:..••.:.:•.:::•_.:::..:, .,,...., . ............ ...... ...... .. . . ...._ .... ...... . ......... ....... .. . ..::::•:•:.:::•:•.........,,_...........,‘........:.:..•.:•••••:•:•••••:.:..::...,,.,._.,.. .. ......_ . _..:........:......._... ...,.....,.........:•:•:::::....:__ _,,._.....................................•....:::,..i.7-71:i7ib. ,,,--is-_______c • t of .....„,.:.................... „t„,...:,....•.:vo: „„:„.... ,...„.„4. „_:,:.:::,, e ... . . ........__ . ,. .......... _ . ,.,.. ............ ._ . ..... . . ._ .. .......... ..._ „..... ..... .........._. :„.. • • 1. • • • • • • • • :.: .•._.... ,..„, ..• ,,..... •.... _ ,.,... _..... _ ..„,......... , ,.. _ ,........ ...., .... _ _ ,,_ . 4 _ ,,,,:_____ Eu e .... 1'.... .___ ___.__..._.____....______..„.„.....:__.L„:_..______,.:_.s....:._ __.,:‘ Annual0 eratin Bud et p g dg et Year Ending September 30, 2017 201 North Ector Drive Euless, Texas 76039 _____.._:::.: .,•,..,.::„:".„:"...,'!„:.„'..:1.....1!".„:.„'","..,'..:'..'"....!"...!.........f.....:"..'.....:......:.777.......,-.....,,.........,.,.„....,...,.:.:...:.:.:::.:•:•:•:...„,.._....... www.eu lesstx.gov -g THE CITY OF City of Euless, Texas Fiscal Year 2016-2017 Budget Cover Page August 30, 2016 This budget will raise more revenue from property taxes than last year's budget by an amount of $1,056,626, which is a 7.51 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 S489, 132. The members of the governing body voted on the budget as follows: FOR: Mayor Linda Martin Council Member Tim Stinneford Council Member Jeremy Tompkins Council Member Eddie Price Council Member Linda Eilenfeldt Council Member Harry Zimmer Mayor Pro Tem Perry Bynum AGAINST: PRESENT and not voting: ABSENT: Property Tax Rate Comparison 2016-2017 2015-2016 Property Tax Rate: $0.462500/100 $0.467500/100 Effective Tax Rate: $0.433988/100 $0.458926/100 Effective Maintenance & Operations Tax Rate: $0.333831/100 $0.353999/100 Rollback Tax Rate: $0.466172/100 $0.489461/100 Debt Rate: $0.099447/100 $0.100929/100 Total debt obligation for City of Euless, Texas secured by property taxes: 552,110,000 THE CITY OF CITY OF EULESS FISCAL YEAR 2016-2017 11\ ,, w -4 -' I. fra 1 g s . L 16I r� l N` +te.-+ :a l ^'OM1 / ' ',NO -: _ 1.4k , S ,\ if ''‘ 1, . .:.V 4- i :: '' 101 w I a as" r,„ M� ill It I LINDA MARTIN, MAYOR Tim Stinneford, Council Member - Place One Jeremy Tompkins, Council Member - Place Two Eddie Price, Council Member - Place Three Linda Eilenfeldt, Council Member - Place Four Harry Zimmer, Council Member - Place Five Perry Bynum, Council Member - Place Six, Mayor Pro Tem Loretta Getchell, City Manager Bob Freeman, Deputy City Manager Chris Barker, Assistant City Manager rm. .71 • GOVERNMENT FINANCE OFFICERS ASSOCIATION Distinguished Budget Presentation Award PRESENTED TO City of Euless Texas For the Fiscal Year Beginning October 1, 2015 *fp-"104.7:-. 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, 2015. In order to receive this award, a governmental unit must publish a budget document that meets program criteria as a policy document, as a financial plan, and as a communication device. This award is valid for a period of one year only. We believe our current budget continues to conform to program requirements, and we are submitting it to GFOA to determine its eligibility for another award. ■ L" 'J 2016 BOARDS & COMMISSIONS Animal Shelter Advisory Board (2) Parks and Leisure Services Board(8) Dr. Susan Read Kenneth Horn Jason Reyes John Raab Council Member Perry Bynum Randy Jones Steve Doty Roger Sickler Tiffany Smith Civil Service Commission (3) Salman Bhojani,Alt. 1 Mohib Nawab,Alt. 2 Carla Shields John Deithloff Bobby Baker Planning and Zoning Commission (7) Crime Control & Prevention District(3) Eric Owens Kenny Olmstead Ron Shields Warren Wilson Mike Pruitt LuAnn Portugal Richard McNeese Ronald Dunckel Steve Ellis Council Member Eddie Price David Brown Council Member Perry Bynum Council Member Linda Eilenfeldt Tax Increment Reinvestment Zone#3 (3) Council Member Jeremy Tompkins Rebecca Barksdale—Tarrant Cty Prcnt 3 Administrator Scott Rule—Vice President, JPS Health Network Euless Development Corporation (3) Mark McClendon—Staff Liaison, TCC District Sonja Adams Wayne Marrs Carmen Deithloff Mayor Linda Martin Mayor Linda Martin Mayor Pro Tem Tim Stinneford Mayor Pro Tem Tim Stinneford Council Member Linda Eilenfeldt Council Member Jeremy Tompkins Council Member Eddie Price Council Member Linda Eilenfeldt Tax Increment Reinvestment Zone#4 (3) Rebecca Barksdale—Tarrant Cty Prcnt 3 Administrator Historical Preservation Committee (38) Scott Rule—Vice President, JPS Health Network Gary Barnhill Jan Bellamy-Genee Doris Brown Mark McClendon—Staff Liaison, TCC District Dan Burger Michele Burger Bill Byers Joe Cannon Weldon Cannon Mary Cinquemani Mayor Linda Martin Barbara Collier Iris Elliot Susan Ellis Council MemberTim Stinneford Gary Fieldsend Betty Fuller Beth Gathings Council Member Linda Eilenfeldt James Gathings Bill Golden Leon Hogg Council Member Eddie Price Norma Lively Marilyn Long Don Martin David Massey Veva Lou Massey Donna Moore Zoning Board of Adjustment (7) Robert Nail Gary Parker Helen Payton Robert Wooldridge Clarence Moore Lindalyn Pool Mary Lib Saleh Corey Stack Ron Young Ruby Anne Crites Faye Stinneford Peggy Vandiver Helen Voss Charles Cinquemani Curtis Brown,Alt. 1 Joyce Wallace Glenn Walker Steve Elliott,Alt. 2 Andy Weinzapfel Mavy T.Wright HEB Teen Court Advisory Board (4) Industrial Development Authority Aaron Lindeman Renu Sloan Mayor Linda Martin Kenneth Carroll,Alt. 1 Alford Browning,Alt. 2 Mayor Pro Tem Perry Bynum Liaison- Council Member Eddie Price Council Member Tim Stinneford Other Appointments Council Member Eddie Price Council Member Jeremy Tompkins CITY HEALTH AUTHORITY(1) Council Member Linda Eilenfeldt Robert Tafel,M.D. Council Member Harry Zimmer NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS(NCTCOG) Library Board (8) Mayor Linda Martin Allan Gibbs Marcia Brown Mike McGehee Christopher McAllister HURST EULESS BEDFORD ISD LIAISON Barney Snitz Carol Kveck Council Member Jeremy Tompkins Jim Hamilton,Alt. 1 Cristen Cirrincione,Alt. 2 GRAPEVINE/COLLEYVILLE ISD LIAISON Council Member Harry Zimmer HURST-EULESS-BEDFORD ECONOMIC DEVELOPMENT FOUNDATION Council Member Linda Eilenfeldt, Liaison 86 CITIZEN BOARD MEMBERS *As of December 31,2015 TABLE OF CONTENTS FY2016-2017 OPERATING BUDGET TITLE DESCRIPTION PAGE COVER PAGE TAX BUDGET COVER CITY OFFICIALS BUDGET AWARD BOARDS AND COMMISSIONS TABLE OF CONTENTS BUDGET MESSAGE City Manager's message highlighting major accomplishments i-xvi COMBINED SUMMARY OF REVENUES, Consolidated statement of revenues,expenditures and changes xvii-xviii EXPENDITURES AND CHANGES IN FUND in fund balance for all funds with appropriations with BALANCE comparison to prior year BUDGET SECTION I LETTER OF TRANSMITTAL FOR PROPOSED 1-6 BUDGET EXECUTIVE SUMMARIES 7-9 FUND BALANCE SUMMARIES Summary of operating and capital funds 10-16 WHERE DOES THE MONEY COME FROM? Listing of all operational funds,with pie charts illustrating 17 proportion of each to the total income WHERE DOES THE MONEY GO? Listing of all operational funds,with pie charts illustrating 18 proportion of each to the total expenditures GENERAL FUND REVENUE Listing of revenue sources,with pie chart showing proportion 20 of each to total revenues TAX RATE SCENARIOS 21 GENERAL FUND EXPENDITURES Details of departmental expenditures plus pie chart 22 WATER&WASTEWATER REVENUE Details and pie chart showing sources of revenues in the water 23 &wastewater fund WATER&WASTEWATER EXPENDITURES Details and pie chart showing expenditures in this fund 24 ALL OTHER ENTERPRISE OPERATING FUNDS Summary of budgets for other enterprise funds, revenues and 25 expenditures SPECIAL REVENUE OPERATING FUNDS Summary of budgets for special revenue, revenues and 26-27 expenditures INTERNAL SERVICE OPERATING FUNDS Summary of budgets for internal service funds, revenues and 28 expenditures DEBT SERVICE OPERATING FUNDS Summary of budgets for debt service funds, revenues and 29 expenditures PERSONNEL COUNTS Personnel statistics by departments and funds 30 BOND INDEBTEDNESS Summary of Outstanding Bond Indebtedness and Proposed 31 Bond Indebtedness CAPITAL&SUPPLEMENTAL EXPENSES& Detail of Capital &Supplemental items requested 32-34 FUNDING SUPPLEMENTARY DATA SECTION II INTRODUCTION 38 WELCOME A look at the City of Euless-brief physical description of the 39-42 area MISSION STATEMENT 43 FISCAL YEAR 2016-2017 GOALS MATRIX 44 GOALS&OBJECTIVES 45 ACCOMPLISHMENTS Highlights of accomplishments for FY2016 46-48 RESIDENTIAL MONTHLY SERVICE Summary of utility charges, and key fiscal points 49 CHARGES/KEY FISCAL POINTS ORGANIZATIONAL CHART 50 BUDGET PROCESS Excerpts from City ordinance outlining major guidelines and 51-53 chronology BUDGET SCHEDULE 54 EXCERPTS FROM CITY CHARTER Reproduction of portions of City of Euless charter pertaining to 55-56 finance FISCAL POLICIES Fiscal policies adopted by City council applicable to all funds 57-63 GENERAL FUND 64 GENERAL FUND SUMMARY 65 GENERAL FUND REVENUES Listing of revenue sources,with pie chart showing proportion 66 of each to total revenues GENERAL FUND REVENUE ASSUMPTIONS Assumptions utilized for FY2017 budget 67 GENERAL FUND MULTI-YEAR ANALYSIS General fund five-year analysis 68 PROPERTY TAXES Detail of property tax revenue and history of tax rate 69 distribution GENERAL FUND EXPENDITURES Details of departmental expenditures plus pie chart 70 CITY ADMINISTRATION All summaries include expenditure history,department goals, 71-72 program highlights and major budgetary and operational trends, in addition to actual budget amounts FINANCE DEPARTMENT 73-74 MUNICIPAL COURT 75-76 POLICE DEPARTMENT 77-78 FIRE DEPARTMENT 79-80 ADMINISTRATIVE SERVICES DEPARTMENT 81-82 PLANNING&DEVELOPMENT DEPARTMENT 83-84 PARKS&COMMUNITY SERVICES 85-86 DEPARTMENT PUBLIC WORKS DEPARTMENT 87-88 NON-DEPARTMENTAL 89-90 ENTERPRISE FUNDS 92 ENTERPRISE FUND SUMMARY 93 WATER&WASTEWATER REVENUES Details and pie chart showing sources of revenues in the water 94 &wastewater fund WATER&WASTEWATER REVENUE Assumptions utilized for FY2017 budget 95 ASSUMPTIONS WATER&WASTEWATER EXPENDITURES Details and pie chart showing expenditures in this fund 96 FINANCE DEPARTMENT All summaries include expenditure history,fund or department 97-98 goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts PUBLIC WORKS DEPARTMENT 99-100 NON-DEPARTMENTAL 101-102 SERVICE CENTER FUND 103-104 DRAINAGE/STORM WATER UTILITY FUND 105-106 RECREATION CLASS FUND 107-108 ARBOR DAZE FUND 110 TEXAS STAR GOLF COURSE FUND 111-112 TEXAS STAR SPORTS COMPLEX FUND 113-114 SPECIAL REVENUE FUNDS 116 SPECIAL REVENUE FUNDS SUMMARY 117 HOTEL OCCUPANCY TAX FUND All summaries include expenditure history,fund goals, program 118 highlights and major budgetary and operational trends, in addition to actual budget amounts EULESS DEVELOPMENT CORPORATION 119-120 FUND CRIME CONTROL AND PREVENTION 121 DISTRICT FUND CAR RENTAL TAX FUND 122 INTERNAL SERVICE FUNDS 124 INTERNAL SERVICE FUND SUMMARY 125 VEHICLE/EQUIPMENT REPLACEMENT FUND 126 INSURANCE/BENEFITS FUND 127-128 RISK FUND 129-130 CAPITAL IMPROVEMENTS 132 CAPITAL PROJECTS FUND SUMMARY 133 CAPITAL IMPROVEMENTS PROGRAM Definitions and descriptions 134 CAPITAL IMPROVEMENT PROGRAM POLICY Statement of purpose,scope, responsibility and types of plans, 135-137 guidelines for classifying projects,definitions and procedures for capital improvement projects CURRENT CAPITAL PROJECTS FUNDS Brief description of various capital improvement funds 138 CAPITAL IMPROVEMENT PROGRAM Brief description of the capital improvement program 139 FUND BALANCE SUMMARY Summary of capital improvement funds 140-142 PROPOSED&UNFUNDED—SORTED BY Summary of proposed projects with estimated costs and 143-146 TYPE proposed method of financing SUMMARY OF FUNDED PROJECTS Summary of appropriations and amendments, extensions, and 147-148 estimated project costs upon completion DEBT 150 DEBT FUNDS SUMMARY 151 RESERVE FUNDS SUMMARY 152 INTRODUCTION TO DEBT 153-154 ANNUAL DEBT SERVICE Graph summarizing total annual debt service requirements 155 TOTAL GENERAL OBLIGATION DEBT Graph summarizing the general obligation 156 COMPOSITION OF DEBT SERVICE TAX-SUPPORTED GENERAL OBLIGATION 157 DEBT COMPOSITION OF DEBT SERVICE GENERAL OBLIGATION REFUNDING BONDS, Debt service schedules 158 SERIES 2011 GENERAL OBLIGATION REFUNDING BONDS, Debt service schedules 159 SERIES 2012 GENERAL OBLIGATION REFUNDING BONDS, Debt service schedules 160 SERIES 2014 TAX ANTICIPATION NOTES,SERIES 2016 Debt service schedules 161 TIRZ/PID-SUPPORTED GENERAL Debt service schedules 162 OBLIGATION DEBT COMPOSITION OF DEBT SERVICE TAX&WATERWORKS&SEWER SYSTEM Debt service schedules 163 (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION,SERIES 2011 TAX&WATERWORKS&SEWER SYSTEM Debt service schedules 164 (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION,SERIES 2011 (GLADE PARKS) TAX&WATERWORKS&SEWER SYSTEM Debt service schedules 165 (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION,SERIES 2014(GLADE PARKS) TAX&WATERWORKS&SEWER SYSTEM Debt service schedules 166 (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION,SERIES 2015 (GLADE PARKS PHASE 3) TAX&WATERWORKS&SEWER SYSTEM Debt service schedules 167 (LIMITED PLEDGE) REVENUE CERTFICATES OF OBLIGATION,SERIES 2016(MIDTOWN DEVELOPMENT) TAXABLE(SELF SUPPORTING)G.0. DEBT Graph summarizing debt service requirements 168 COMPOSITION OF DEBT SERVICE TAXABLE GENERAL OBLIGATION Debt service schedules 169 REFUNDING BONDS,SERIES 2010 GOLF G.O. REFUNDING DEBT Graph summarizing debt service requirements 170 COMPOSITION OF DEBT SERVICE 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 Graph summarizing debt service requirements 177 COMPOSITION OF DEBT SERVICE EULESS DEVELOPMENT CORPORATION, Debt service schedules 178 SALES TAX REVENUE REFUNDING BONDS, SERIES 2012 APPENDICES 180 APPENDIX A Human Resources 182 PERSONNEL COUNTS BY FUND Personnel counts by fund 183 PERSONNEL COUNTS BY DIVISION Full-time personnel counts by department and division 184-185 APPENDIX B Financial Terminology 186 BASIS OF ACCOUNTING AND BUDGETING 188 FUND RELATIONSHIPS Brief description of funds,their purpose and relationship to 189-190 other funds FUND STRUCTURE Graphical representation of City funds 191 GLOSSARY OF TERMS 192-197 APPENDIX C Ordinances 198 BUDGET ORDINANCE Ordinance No.2129 199-203 TAX RATE ORDINANCE Ordinance No.2131 204-207 TAX ROLL ORDINANCE Ordinance No.2132 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 EXECUTIVE Highlights assumptions made in the 5-year water&wastewater 224 SUMMARY operating plan WATER&WASTEWATER FUND Five-year financial plan 225 WATER&WASTEWATER REVENUE Assumptions utilized for 5-year operating plan 226 ASSUMPTIONS WATER&WASTEWATER DEBT SERVICE Five-year financial plan 227 FUND DRAINAGE UTILITY FUND Five-year financial plan 228 SERVICE CENTER FUND Five-year financial plan 229 GOLF COURSE FUND Five-year financial plan 230 TEXAS STAR SPORTS COMPLEX Five-year financial plan 231 EQUIPMENT REPLACEMENT FUND Five-year financial plan 232 HEALTH INSURANCE FUND Five-year financial plan 233 OTHER INFORMATION Includes supplemental requests, capital requests and fleet 234-244 transfer schedule THE CITY OF EuLEss October 1, 2016 Honorable Mayor Linda Martin City Council: Tim Stinneford, Place One Jeremy Tompkins, Place Two Eddie Price, Place Three Linda Eilenfeldt, Place Four Harry Zimmer, Place Five Perry Bynum, Place Six, Mayor Pro Tem 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, 2016 and ending September 30, 2017 are presented. The FY2016-17 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 FY2016-17, the City's budget provides for continued programs and services, while reducing the tax rate by one half cent to$0.4625 per$100 valuation. Several factors continue to ensure the strength of the City's budget, including: * Strategic planning for realization of long-term as well as short-term goals, * Fiscal management to monitor revenues, expenditures, and economic conditions to identify and address risks, * The quarter cent (1/4¢) sales tax for crime control and prevention purposes which funds several public safety positions, * The half cent ('/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. FY2015-16 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, a water conservation forum, 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. * Continue the long-standing emphasis on providing a safe community through quality Public Safety and Health Services; specifically, the Fire Department maintained a Class 1 ISO (Insurance Service Organization) rating. This allows both commercial businesses and residents to benefit financially from decreased fire insurance premiums. The Euless Police Department continued to reach out to the community through its neighborhood programs and proactive strategies designed to create interest and participation in making this community a safe place to live, work and play. The Police Department has purchased a customized trailer to assist them with their community outreach programs and interactions with the youth of the community. The Police Department continued to emphasize traffic programs designed to provide safe roadways through the commercial motor vehicle inspections, DWI (driving while intoxicated) enforcement and traffic compliance initiatives. Code Compliance Officers continued to work with home owners, business owners and apartment communities to ensure compliance with safety standards and address quality of life issues. * Employ high quality, professional, service-oriented personnel by providing a competitive salary and benefit structure for City employees; specifically, the FY2015-16 operating budget included a 3.25% merit based salary increase for exempt employees and a 3.25% movement in the pay plan and continuation of a step plan for non-exempt and public safety employees. * Provide excellent and efficient services to citizens; specifically, our departments continue to provide quality service and programs to the citizens of Euless, serving approximately 144 citizens for every full-time funded position. This is one of the lowest employee per capita ratios of any of our surrounding cities. 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 and search the library catalogs. The City also implemented Access Euless which is designed to provide our residents, businesses, and visitors with a Virtual City Hall, giving them the opportunity to access City Hall 24 hours a day, 7 days a week, 365 days a year from the comfort of their own home. This system is also available for iPhone and Android users. * Seek grant funding for qualified projects; specifically, the Police Department continued to receive overtime grants for DWI and traffic enforcement programs. The Police Department also received notice of their award of grant funding for body worn cameras, and is in the process of evaluating systems and equipment. The Fire department applied for various training grants and took advantage of federally funded classes at the National Fire Academy and Hazardous Materials classes. A 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, street light and sidewalk maintenance programs. Additionally, the City completed wastewater line replacement at Crane Drive and Town Creek Drive and Phase IV of the Texas Star Sports Complex. Promote the continued investment in the community with new residential and commercial development while focusing on reinvestment of existing properties; , the City continued the apartment inspection program which has resulted in immediately recognizable capital reinvestment in many of the apartment communities throughout the City, thus improving residents' housing livability, community aesthetics, and preserving property values. During 2016, the City processed 183 new residential housing permits. There are fourteen (14) active subdivisions in the City of Euless. 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 four (4) subdivisions within the RiverWalk! mixed use project, including The Dominion at Bear Creek, which is a 241 lot single- family subdivision located south of Midway Drive, between Fuller-Wiser Road and Bear Creek Parkway. 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. The NRP Group completed construction of a 300-unit urban loft project in 2015, with plans to begin development of a second phase of 200 units in 2017. The City also approved a 56 acre mixed-use development known as Founders Parc that is located on the south side of State Highway 183, east of Farm-to-Market Road 157 and north of State Highway 10. This development will include 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 2016, the City also processed 16 new commercial permits with a valuation of$9.2 million. The commercial development activity is geographically dispersed throughout the community and can be found in multiple sectors, including light assembly, manufacturing, wholesale distribution, construction equipment sales and leasing, and retail. The Glade Parks development, along Highway 121, represents the overwhelming amount of the total square footage under construction. Since 2015, numerous projects within the Glade Parks area have either opened or have broken ground. 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, are some of the retailers that are now located within Glade Parks. Joining Rosa's Café, Raising Canes, and Potbelly Sandwich in Glade Parks are new restaurants including Five Guys Burgers, Panera Bread, Pie Five and Lazy Dog Restaurant which will open in January 2017. The LifeStyle Area within Glade Parks is under construction and will include 12 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 will be surrounded by Dave & Busters to the south, and a multi-story parking garage and a Cinepolis movie theatre to the west that is currently under construction. After completion of Phase 1 and the LifeStyle Area, Glade Parks will offer over 540,000 s.f. of retail, dining, and entertainment. Fifty-nine (59) building permits have been issued for 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, the City completed more than 25 home renovations and 2 green space improvements in Euless during 2016. 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. iii A 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 165,000 visitors since opening. The indoor portion features a lap pool, therapy pool, and water slides and has had over 25,000 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 in the number of classes offered and participation numbers in two years. In FY2016, the library began a successful collaboration with Hurst, Bedford, and HEB ISD on an annual joint summer reading program that was very successful. The library also introduced a streaming media format for patrons to use on mobile devices. 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. Attendance increased at teen events due to a re-vamped slate of activities. For adults, the library launched new digital audiobook and streaming media services to supplement the book collection. The library continues to expand its social media presence to reach new and existing patrons. The City continues to provide high-quality free cultural and educational events each month that appeal to all ages. Euless strives to "enhance the quality of life" for citizens. The initiatives shown symbolize the City's commitment to enhance the quality of life for residents. As the next fiscal year begins, the budget serves as the blueprint to achieve the goals and meet the mission as set forth by the City Council. BUDGET GUIDANCE The FY2016-17 budget is a culmination of several months of intensive effort involving the City Council, all departments and staff. Beginning in early spring, the City staff began working on a budget that would meet the mission, vision, and objectives set forth by the City Council. In July, a preliminary budget was submitted to the City Council and was available online for citizen review. A final budget was submitted and adopted by the City Council in August. This budget document represents the final results from all their hard work. Preparing the budget for FY2016-17 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 FY2016-17 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 iv 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. Multi-Year Full-Time Staffing Levels FY15 FY16 FY16 FY17 Actual Budgeted Estimated Proposed General Fund-FT 263.75 266.25 266.25 271.25 Enterprise-FT 67.25 67.75 67.75 67.75 Special Revenue-FT 45.5 44.5 44.5 45.5 Internal Service-FT 1.5 1.5 1.5 1.5 Total-FT 378 380 380 386 The approved FY2016-17 budget meets the objectives stated above by providing: • Continuation of all current programs and services for citizens, • Funding to continue a step pay plan for all non-exempt and public safety employees, a 3.25% merit based salary increase for exempt employees and a 3.25% movement in the pay plan for non-exempt employees and public safety personnel, • Reserve levels which meet or exceed requirements established in the fiscal policy. Surpluses in excess of the minimum required reserve may be used, when needed, to cash flow capital equipment purchases and capital improvement projects to limit debt issuance, and • A reduced property tax rate of $0.4625 per $100 of assessed valuation for FY2016-17. 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 $41,859,562, which includes $39,760,257 in revenues and $2,099,305 of budgeted fund balance drawdown. The City's fiscal policies provide for a General Fund reserve equal to between 30 and 60 days of working capital. At no time shall the reserve fall below 8.2% of the General Fund expenditure budget (i.e. 30-day level). The current reserve is maintained at 60 days which equates to approximately 16.4% of next year's budgeted expenditures. In order to minimize debt issuance, the City has chosen to cash flow capital expenditures from excess reserves when available. As shown on page 10,the recommended reserve level for FY2016-17 is$6,534,700. The estimated beginning fund balance is $9,120,451, leaving $2,585,751, to fund the budgeted drawdown mentioned above. Proposed revenue for FY2016-17 assumes overall growth of 6% from the FY2015-16 original budget. Revenues were projected based on economic forecasting and utilization of trending techniques. This methodology has proven to be successful for the City in the past. Funding of the City's General Fund operations is derived from six (6) major revenue categories which include sales taxes, property taxes, 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. V Sales Tax Revenues Revenue collected from sales taxes is the 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 1/4 for property tax relief. In addition in 1995, the citizens of Euless voted to levy an additional 1/4 sales tax for the Crime Control and Prevention District (CCPD) and in 1993 a 1/2¢ sales tax for the Euless Development Corporation (EDC)which are reported as blended component units of the City in Special Revenue Funds. The City's Total Sales Tax Collections economic development department continues to seek development $20 opportunities to further diversify the sales ■I •� tax base. It is the City's policy to use a $16 - • conservative approach in forecasting this o rel revenue source due to volatility and high £ $12 �I N �I dependence on local economic conditions. The 1¢ General Fund sales tax $8 - R is expected to generate $10,354,239 in FY2016-17 and the 1/4 additional sales $4 tax for property tax relief is anticipated to • generate $2,651,275. $o — — 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 Est. Prop. As the total sales tax collections chart •General ■EDC oCCPD indicates, this revenue source has grown significantly over the last decade, which has increased the City's risk and vulnerability to adverse changes in economic conditions. The chart indicates that in FY2007-08, the sales tax reached $9.0 million in the General Fund and over$14.3 million in total. However, the City realized a sharp decline in this revenue in both FY2008-09 and FY2009-10 and has steadily recovered thereafter. For FY2016-17, total sales tax revenues are projected to increase by 3.5% over the previous year's estimated revenues plus estimates for new development. This increase is based on historical trends and continued economic growth. Projecting sales tax revenues in future years continues to be challenging given the uncertain impact of development efforts, legislative initiatives, and economic conditions. General Property Taxes The second major financial consideration that guides the development of the budget for the upcoming year is the projection of property tax revenues. This revenue is based on information from the Certified Tax Roll received July 25th from the Tarrant Appraisal District (TAD). After the roll is received, the tax rate is set by the City Council based on both the debt rate required to pay annual debt service on the City's general bonded indebtedness and funds needed for maintenance and operations. Property taxes are levied each October 1 on the assessed value as of the prior January 1 for all real, business, and personal property located in the City. Assessed value represents the appraised value less applicable exemptions authorized by the City Council. Appraised values are established by TAD at 100% of estimated market value. Taxes are due October 1 and are delinquent after January 31. Penalty and interest are charged at 7% on delinquent taxes beginning February 1 and increase incrementally each month to 18% on July 1. After July 1, additional interest accrues at a rate of 1% each month. These penalties and interest do not apply to taxpayers who choose to pay their tax bill quarterly. vi Certified property valuations for tax year 2016, including minimum value of property Taxable Assessed Valuation under protest, provided to the City by TAD 3'75 $3.55 totaled $3,553,921,930, an increase of 3.25 - $400,623,977 from the 2015 tax roll of $3,153,297,953. The certified roll reflects s 2.75 $2.86 $3.05 S3.15 all taxable property in the City as of a •2.73 $265 $2.66 $2.76 January 1, 2016. The current certified = 2.25 - $2.50 values show an increase of 12.7% over the 1.75 - prior year. Property values currently total $3.55 billion as shown by the graph. The 1.25 - $1.40 City's adopted tax rate is$0.4625 per$100 $0.97 of assessed valuation. 0.75 1995 2000 2009 2010 2011 2012 2013 2014 2015 2016 2017 Euless' tax rate has declined steadily from Fiscal Year 61.6¢ in 1995 to an adopted rate of 46.25¢ for FY2016-17, which is a reduction of Property Tax Rate History one-half of one cent from FY2015-16. $0.65 The City's willingness to lower the tax rate in strong economic times and $0.55 031' maintain the tax rate during recessed $0.45 oho ^ ,SCP cryo ^ti43 ^^h ,�o' ,no ,�t o4b economic times has proven very • �' 5. '' ' S. '• ' beneficial to the citizens of Euless. In $025 414addition to the tax relief provided during $0.15 osyo ,"3 a3 ,,3oP a��h ,,soh P. S. ,,soh S. Z. this time, the City grants exemptions for ,,so homesteads allowed by state law and $0.05 provides senior and disabled citizen $005 exemptions. In 2004, the City 1995 2000 2009 2010 2011 2012 2013 2014 2015 2016 2017 established an irrevocable tax freeze on the residential homesteads of disabled ■O&M ■i&s persons and residential homesteads of persons age 65 years or older. General property tax revenues are anticipated to generate $12,438,137 (including delinquent taxes and related penalties but not TIRZ revenues) which accounts for 31% of all General Fund revenue. 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 $4,565,207 which represents 12% 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. FY2016-17 is expected to decrease slightly from these highs. vii Fines and Fees Fines and fees represent 12% of the General Fund revenues and include revenue generated from municipal court cases, ambulance fees, jail revenues and library fees. Fines and fees are projected to decrease from prior year due to decreases in municipal court revenues. 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 3% of General Fund revenue. GENERAL FUND EXPENDITURES General Fund operating expenditures are projected at $39,752,761, which represents an increase of 6% from the FY2015-16 budget excluding capital programs. This increase is primarily attributed to rebates associated with increased revenues, the employees' pay plan and associated benefits, and the addition of four new positions. The baseline budget has also increased transfers for equipment replacement and street repair funding. The adopted budget includes the use of excess reserves in the amount of$2,099,305 to cash flow capital programs. Capital programs include funding for the City's computer replacement programs, career preparation programing funds with the local school district, fire suppression and EMS equipment, equipment for the Euless Family Life Center, street overlay funds, and various facility maintenance items. In addition, the FY2016-17 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: General Fund Revenues Expenditures Public Works Propety T2fes Sa es&Uses Taxes Foxe 5% PACS Cafi% 5%%al CityAdmin 3 % AdminSms 4% B% Non•Oeparf 13% Miscellaneous • ueensespermas 3, Police TrarsFers Developmer 33% ,% 2% Interest Franchise Fees 1214 0% Fires&Fees Fire 12% 24% In accordance with the City's fiscal policy, all current expenditures will be paid from current revenues. The budgeted General Fund reserve, as provided for in the fiscal policies, is equal to 60 days of working capital which equals 16.4% of budgeted General Fund expenditures. The fund balance summary, provided on page 10, verifies that the City has complied with this policy. Only excess reserves have been used to fund capital needs. A detail of capital expenses can be found on page 32-34. WATER &WASTEWATER FUND REVENUES Resources available in the Water and Wastewater fund totaled $23,725,764, which includes $23,492,690 in revenues and $233,074 of budgeted drawdown from excess reserves. The water and wastewater viii 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$10.75 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 FY2016-17 budget includes an increase in the rate for potable water consumption of 20¢ per thousand gallons on all tiers. This increase is based upon increased costs of production including cost for water purchased from Trinity River Authority (TRA). Total revenue projections are reduced by a rebate to single family residential customers of 25¢ 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 FY2016-17. Budgeted wastewater revenue is calculated on a base rate of $9.50 per month for all customer classes, and a volume charge of $3.72 per 1,000 gallons of wastewater treatment up to a maximum of 12,000 gallons for residential customers. This is an increase of 13¢ 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 $4,815,705. The estimated beginning working capital for FY2016-17 totals $5,176,059, leaving $360,354 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: Water & Wastewater Revenues Recycling OtherExpenditures Non-Depart. 37% ;Io1wr 1% 2% 3% Finance - 2% Wastewater 37 o Public Works Wastewater 2°k Treatment 1896 Water Uistribulion PenaMies Reclaimed Water 4% Water Production 1% 1% 33% WATER &WASTEWATER FUND EXPENDITURES Water and Wastewater Fund operating expenditures are projected at $23,436,429. This is an increase of 5%from the FY2015-16 original budget excluding capital programs. The majority of this increase is directly related to the cost of wastewater treatment by TRA, debt service, and service center fees. Additional funds ix have been allocated to fund the employees' pay plan and associated benefits. This budget meets the criteria set forth in the City's fiscal policies with reserves calculated at the maximum requirement of 75 days of working capital. Budgeted expenditures in the Water and Wastewater fund provide for the production and distribution of water, transmission and treatment of wastewater, recycling, and utility billing and collections. The FY2016- 17 budget also includes a transfer from the operating fund to the capital projects fund for capital improvements detailed in the Water and Wastewater Capital Projects section below. The adopted budget includes the use of excess reserves in the amount of $233,074 for previously approved capital projects that have not yet been completed. Unreserved funds in excess of the recommended reserve levels are used for rate stabilization in future years. WATER AND WASTEWATER CAPITAL PROJECTS The Water and Wastewater Capital Projects Fund includes wastewater line replacement at Cedar Hill Estates and Hollywood Boulevard and wastewater line replacement for Oakwood Terrace Phase I. 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 132-149, 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 FY2016-17 budget, the required reserve is $638,022. 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 coverage cost. The excess coverage insurance policy for FY2016-17 requires a specific deductible of$100,000 per person plus an aggregated specific deductible of$110,000 and covers aggregate claims in excess of $5,722,208. 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 with the FY2016-17 funding based on a depreciation rate of 100% for equipment less than $75K and 55% for items greater than $75K with the balance paid from the car rental fund. 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, x 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 FY2016-17 from FY2015-16 original budget projections. Most of this increase is due to a new hotel opening at DFW Airport. Some of these proceeds will be shared per the revenue sharing agreement with the cities of Dallas and Fort Worth. Half-Cent Sales Tax Fund Euless citizens approved an additional 1/2¢ sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY2016-17 were calculated using the estimated collections through the end of this fiscal year plus a 5% growth factor and known adjustments. Expenses in this fund include an increase to fund the employees' pay plan and associated benefits, as well as the additional of an Athletic Coordinator. Recommended capital programs, as detailed on page 33, includes the continued computer replacement program, facility and slide refurbishments, parks equipment, parks planning consultant, and transfers for miscellaneous parks improvements, Texas Star Sports Complex Phase VI improvements, and Library remodeling design. The recommended budget for FY2016-17 maintains the recommended reserve level of$500,000. Police Drug Enforcement Fund This fund was established to account for the proceeds from sale of assets seized in connection with drug arrests. These revenues are used exclusively for Police Department expenditures and have allowed the City to upgrade police radio systems, provide protection gear for officers, purchase additional police vehicles, purchase a mobile sky watch trailer, purchase a 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 FY2016-17 budget also includes additional funding for part-time dispatcher and part-time detention Public Safety Officer programs, and various items of equipment and building maintenance. Short-Term Motor Vehicle (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 FY2016-17 include transfers to the General Fund and Equipment Replacement Fund. Recommended capital items include hardware/software replacements, transfers for street repairs, a traffic signal at Harwood and Bear Creek and a reserve for the future library remodel. Staff has maintained the $2,000,000 reserve level approved by the City Council. OTHER ENTERPRISE FUNDS Programs/Special Events Fund The Programs and Special Events Fund provides outstanding community activities for citizens. The activities financed from this fund range from youth programs to senior citizen activities, and provide funding for many activities at the Euless Family Life Center. Drainage Utility Fund This fund was established to account for the acquisition, operation, and maintenance of a municipal drainage utility. User fees collected on a monthly basis from residential and commercial customers support xi this fund. The FY2016-17 residential monthly rate of$2.50 remains competitive and unchanged from the prior year. Monthly commercial drainage fees are based upon lot size and also remain unchanged from the prior year rates. This revenue source is used to fund drainage capital improvement projects as well as maintenance of the drainage system. Texas Star Golf Course The Texas Star Golf Course and Conference Centre is a vibrant part of the Euless community. This facility is well-known for world class golf that is secluded in the midst of the Dallas/Fort Worth Metroplex. This challenging course has been recognized as a premier municipal facility by leading golf publications, including Golf Digest and Golfweek. During FY2015-16 Texas Star Golf Course received a 4 1/2 star rating from Golf Digest for the 16th consecutive year and listed in top places to play in Texas. The Course was named by Golf Week and Avid Golfer as one of the Top Ranked Municipal Golf Courses in the Metroplex. Avid Golfer also ranked Raven's Grille in the top five for best service and best place to dine before or after your golf experience. Raven's Grille and the Conference Centre continue to receive rave reviews. The Conference Centre has 7,000 square feet of divisible space and hosts business conferences, weddings, concerts and other events. The FY2016-17 budget includes proposed revenues of $4,476,442 and proposed operating expenses of$4,417,580. Texas Star Sports Complex Softball World and the Parks at Texas Star provide a valuable addition to the City's recreational program and facilities. These facilities are deemed an amateur athlete's dream. They provide the perfect location for tournaments and special events. The Texas Star Sports Complex registered over 1,500 league teams and over 1,150 tournament teams between the two facilities in FY2015-16. The FY2016-17 budget for this combined complex includes proposed resources of$1,459,004 and proposed expenses of$1,400,022. 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 FY2016-17 budget are matched with funding xii sources. Projects scheduled for consideration within the next five years are included in the preparation of the multi-year plan with potential funding sources identified and operational impacts included in the appropriate funds. The multi-year capital plan is a useful tool that allows the City to evaluate the operating impact of future capital projects. Projects funded through the issuance of debt impact operating budgets and are planned accordingly. The FY2016-17 budget includes a variety of capital improvement projects, as detailed in the capital section of this document on pages 132-149 and in the CIP under separate cover. With the exception of the reclaimed water project and infrastructure improvements at Glade Parks, these projects will be funded through operating transfers or excess reserves, therefore alleviating the need for additional debt. Debt for the reclaimed water line is being issued in phases to minimize the operational impact. Additional debt for Glade Parks will be issued when warranted by development in accordance with the developer's agreements. The FY2016-17 CIP budget includes total resources available (including intergovernmental transfers) of $43,329,405 and capital expenditures (including on-going funded projects) of $33,246,490. 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 FY2016-17 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: )(ill Taxable Assessed Valuation $3,553,921,930 Constitutional Limit 2.5% of assessed valuation Maximum Constitutional Revenue Available $88,848,048 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 an immediate need for a fire truck purchase that could be funded through the issuance of tax notes. Issuance of the tax notes still allowed the City to reduce both the interest and sinking portion of the tax rate as well as the overall tax rate. The City has identified two 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 2017 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 Tax Increment Reinvestment Zones (TIRZ) and Public Improvement Districts (PID). A brief explanation of various debt instruments is provided below. Additional information on the debt is included in pages 150-179 of this book. General Obligation Bonds—are issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds—are issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization. Certificates of Obligation — are similar to General Obligation bonded debt in their intended usage but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds — are issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and are repaid from revenues of this enterprise fund. Sales Tax Revenue Bonds—are used to finance library, park, and economic development projects. Sales tax revenue bonds are repaid from the half-cent sales tax revenues collected by the Euless Development Corporation. Tax Anticipation Notes—are issued to finance shorter-term debt such as short economic life assets. Impact of Capital Improvement Program The City recognizes that many capital projects will have an impact on future operating budgets. xiv 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 213 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 7.1 million, a Gross Metro Product of$504 billion, a labor force of over 3.5 million, a 3.6%job growth rate, 20 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 $3.55 billion for tax year 2016, which is a 12.7% increase from the prior year, due to an almost equal increase in residential and commercial real estate property values. Sales tax collections increased during FY2015-16. 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 690 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 in 2013, the NCAA Final Four Basketball Tournament in 2014, and the first College Playoff National Championship game in 2015. xv 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.gov/finance. The City's Capital Improvements Program (CIP) Document is printed separately. This document includes details of funded, unfunded, and completed capital projects. Descriptions, cost estimates, and priority status is also provided for each project. The Mayor and Council have been very supportive during the budget process, and on behalf of all employees I want to thank you for your time and involvement in developing a budget that will allow us to pursue the City's goals and objectives. As always, the City of Euless staff welcomes and appreciates your comments. Respectfully submitted, * # sitsrow Loretta Getchell City Manager xvi COUNCIL ADOPTED 2016-17 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 GENERAL SPECIAL DEBT INTERNAL RESERVE CAPITAL FUND REVENUE SERVICE ENTERPRISE SERVICE FUNDS IMPROVEMENT FUNDS FUNDS FUNDS FUNDS i FUNDS BEGINNING FUND BALANCE $ 9,120,451 $ 8,966,392 $ 1,148,733 $ 5,888,507 $ 7,942,024 $6,211,407 $ 28,799,712 BUDGETED REVENUES Property Taxes $12,380,137 $ 818,893 $3,266,160 $ - $ - $ - $ - Gross Receipts Tax $ 4,565,207 $ 120,000 $ - $ - $ - $ - $ - General Sales Tax $13,005,514 $ 8,153,736 $ - $ - $ - $ - $ - Selective Sales Tax $ 100,000 $14,864,066 $ - $ - $ - $ - $ - Fines/Fees/Penalties` $ 3,179,513 $ 642,288 $ 21,081 $ 237,000 $ - $ - $ - Licenses&Permits $ 825,535 $ - $ - $ - $ - $ - $ - Interest Income $ 35,000 $ 20,970 $ 9,570 $ 12,520 $ 13,200 $ 3,950 $ 5,654 Intergovernmental Revenue $ 402,725 $ 113,586 $ - $ - $ - $ - $ 1,928,206 Charges for Service* $ 1,824,900 $ 113,500 $ - $29,926,817 $ - $ - $ - Miscellaneous/Rental Income $ 642,928 $ - $ 495,000 $ 51,627 $ - $ 177,000 $ 27,072 Insurance/Risk/Other Sources $ 10,000 $ - $ - $ - $ 3,004,207 $ - $ 4,869,514 Revenues before Transfers 36,971,459 24,847,039 3,791,811 30,227,964 3,017,407 180,950 6,830,446 Transfers from other funds $ 2,788,798 $ 104,711 $3,313,805 $ 1,871,123 $ 7,431,498 i $ - i $ 7,699,247 TOTAL REVENUES 39,760,257 24,951,750 7,105,616 32,099,087 10,448,905 180,950 14,529,693 AVAILABLE RESOURCES $48,880,708 $33,918,142 $8,254,349 $37,987,594 $ 18,390,929 $6,392,357 $ 43,329,405 BUDGETED EXPENDITURES Personal Services $30,121,191 $ 5,211,256 $ - $ 8,382,650 $ 669,583 $ - $ - Professional/Technical Services $ 1,384,274 $ 313,870 $ - $ 2,396,317 $ 292,000 $ - $ 226,630 Contractual Services_ $ 14,000 $ - $ - $ 16,510 $ - $ - $ - Utilities $ 1,241,555 $ 307,000 $ - $ 12,497,816 $ - $ - $ 100,000 Maintenance $ 949,346 $ 30,000 $ - $ 829,856 $ - $ - $ - Other Services/Contingencies $ 795,005 $ 74,586 $ - $ 206,005 $ 568,952 $ - $ - Insurance $ 5,300 $ - $ - $ 40,400 $ 6,793,390 $ - $ - General&Administrative $ 175,733 $ 84,200 $ - $ 122,169 $ 3,075 $ - $ - Rebates/Incentives _ $ 2,346,208 $10,159,553 $ - $ - $ - $ - $ 11,490,424 Supplies $ 1,058,160 $ 467,095 $ - $ 1,988,510 $ 9,300 $ - $ 25,000 Capital&Infrastructure Improv. $ - $ - $ - $ - $ - $ - $ 21,035,918 Capital Purchases(Equipment) $ 1,634,237 $ 4,702,760 $ - $ 479,673 $ 3,233,809 $ - $ - Debt Service/Bank Charges $ 6,000 $ 6,500 $6,978,046 $ 6,000 $ - $ - $ - Expenditures before Trans. 39,731,009 21,356,820 6,978,046 26,965,906 11,570,109 - 32,877,972 Transfers to other funds $ 2,121,057 $ 6,578,066 $ - $ 5,350,996 $ - $ 478,569 $ 368,518 TOTAL EXPENDITURES 41,852,066 27,934,886 6,978,046 32,316,902 11,570,109 478,569 33,246,490 ENDING BALANCE DESIGNATED $ 108,048 $ 816,994 $ 171,480 $ - $ 450,000 $3,708,249 $ - UNDESIGNATED $ 6,920,594 $ 5,166,262 $ 1,104,823 $ 5,670,692 $ 6,370,820 $2,205,539 $ 10,082,915 PROJECTED ENDING FUND I BALANCE $ 7,028,642 $ 5,983,256 $1,276,303 $ 5,670,692 $ 6,820,820 $5,913,788 $ 10,082,915 RECOMMENDED RESERVES PER FISCAL POLICY 6,534,700 3,046,661 390,400 5,076,099 6,159,492 1,185,127 - * Municipal Court Fees restated for FY2015-16 Budget to classify in Fines/Fee/Penalties in the amount of$1,344,300 previously reported under Charges for Services. xvii COUNCIL ADOPTED 2016-17 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 FY 2016-17 BUDGET ESTIMATED ACTUAL ALL FUND SUMMARY FY 2015-16 FY 2015-16 FY 2014-15 BEGINNING FUND BALANCE $ 68,077,226 $ 62,252,380 $ 62,252,380 $ 50,717,015 BUDGETED REVENUES Property Taxes $ 16,465,190 $ 14,786,850 $ 14,687,191 $ 14,274,517 Gross Receipts Tax $ 4,685,207 $ 4,560,505 $ 4,548,529 $ 4,556,356 General Sales Tax $ 21,159,250 $ 18,854,366 $ 20,151,675 $ 18,359,718 Selective Sales Tax $ 14,964,066 $ 14,601,869 $ 14,904,934 $ 14,589,076 Fines/Fees/Penalties(2) $ 4,079,882 $ 3,590,381 $ 3,825,798 $ 3,364,973 Licenses&Permits $ 825,535 $ 819,300 $ 1,221,531 $ 1,194,521 Interest Income $ 100,864 $ 85,458 $ 225,588 $ 167,651 Intergovernmental Revenue $ 2,444,517 $ 2,064,906 $ 2,043,497 $ 1,362,656 Charges forService(2) $ 31,865,217 $ 31,053,831 $ 31,406,073 $ 29,138,095 Miscellaneous/Rental Income $ 1,393,627 $ 1,811,224 $ 1,844,436 $ 2,042,976 Insurance/Risk/Other Sources $ 7,883,721 $ 27,968,833 $ 23,624,498 $ 15,152,208 Revenues before Transfers 105,867,076 120,197,523 118,483,750 104,202,746 Transfers from other funds $ 23,209,182 $ 21,041,491 $ 21,501,897 $ 25,788,426 TOTAL REVENUES 129,076,258 141,239,014 139,985,647 129,991,172 AVAILABLE RESOURCES $197,153,484 $203,491,394 $202,238,027 $ 180,708,186 BUDGETED EXPENDITURES Personal Services _ $ 44,384,680 $ 42,278,312 $ 42,136,537 $ 39,211,835 Professional/TechnicalServices $ 4,613,091 $ 4,873,609 $ 4,501,513 $ 4,036,426 Contractual Services $ 30,510 $ 103,375 $ 28,309 $ 71,309 Utilities $ 14,146,371 $ 13,628,620 $ 13,595,562 $ 12,015,809 Maintenance _ $ 1,809,202 $ 1,974,556 $ 1,968,717 $ 1,675,227 Other Services/Contingencies $ 1,644,548 $ 2,226,254 $ 1,856,011 $ 641,794 Insurance $ 6,839,090 $ 6,042,348 $ 6,792,307 $ 4,942,250 General&Administrative $ 385,177 $ 376,421 $ 518,343 $ 268,736 Rebates/Incentives $ 23,996,185 $ 28,640,627 $ 17,491,161 $ 11,805,953 Supplies $ 3,548,065 $ 3,670,320 $ 3,307,292 $ 3,113,408 Capital&Infrastructure Improv. _ $ 21,035,918 $ 27,793,520 $ 12,593,965 $ 8,685,465 Capital Purchases(Equipment) $ 10,050,479 $ 9,302,840 $ 6,614,048 $ 4,543,967 Debt Service/Bank Charges $ 6,996,546 $ 7,190,995 $ 7,137,843 $ 14,497,288 Expenditures before Trans. 139,479,862 148,101,797 118,541,608 105,509,467 Transfers to other funds $ 14,897,206 $ 14,900,275 $ 15,619,193 $ 12,946,339 TOTAL EXPENDITURES 154,377,068 163,002,072 134,160,801 118,455,806 ENDING BALANCE DESIGNATED $ 5,254,771 $ 3,009,310 $ 3,009,310 $ 3,541,460 UNDESIGNATED $ 37,521,645 $ 37,480,012 $ 65,067,916 $ 58,710,920 PROJECTED ENDING FUND i BALANCE $ 42,776,416 $ 40,489,322 $ 68,077,226 $ 62,252,380 RECOMMENDED RESERVES PER FISCAL POLICY 22 392,479 20,859,280 20,859,280 20,698,121 xviii THE CITY OF .E.. +.Ea. i,E,i n..E`n r,E, FE,'r f-(E, E'. E, E n ... ... • ..€.n•�E`i€E<< F .::.E.:.Eu� E'.E`n �'�E�'.E`n� E`n.E<< .-.-..:1'...T.--...._....-.__-.._.....___.- ....-.__:-::::-.:.:',.:'.':_!'i.:i'ii','„,,,,,i,..,,,....,.,:.........,•:'.'_-:_....„:„'.-1...-,''....--,--.:--,..-'..._-_‘‘_.. _ ., __ ....:,,.„ '.: g e t ___..„,_ / •''''...1'..:.-';'''::'•-•:''•-•'''...::'''.....:''.::'''...:::,.....:''''...-.........-•:•..................'''''..-.............:::..:.....''''':::''..-•.....:'......]'i..-•.:•:....:!'....;':::''''''I.-•:............-•::.......:'-.........-•::-:....-..........i.-:...::::.......:-........-:.::....:-............:......:-:..........::..:-::......::...-:..:......::...-•.::...i.:......:::::..:.....-...::::"."...r.::__.....::,::::;..:_......_-,..............:....•.........:.:.•:..:...........::::,.....:•,.......:-:-..::''...::.:'.-.:----- _'''''-..:''.:1 1....::::ii:...:::1::::::::::j::::::::11:::::.::::...'''''''''''''''''''''''':.::::''''''''''''''''''''''''':::::::::::::::!..::::::11:11.11:::::::::::1:11::::::.1:::::::::::::::.:1: THE CITY OF EuLEss July 29, 2016 Honorable Mayor Linda Martin Honorable City Councilmembers: Tim Stinneford, Place One Jeremy Tompkins, Place Two Eddie Price, Place Three Linda Eilenfeldt, Place Four Harry Zimmer, Place Five Perry Bynum, Place Six, Mayor Pro Tern INTRODUCTION As required by the City of Euless' Home Rule Charter, the operating budget for the fiscal year beginning October 1, 2016 and ending September 30, 2017 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 FY2016-17. We would like to extend our thanks to all of the department directors and managers along with the finance staff for their outstanding performance in preparing the budget document. BUDGET HIGHLIGHTS As we prepared this budget, the primary concerns were continuing all existing services for our citizens, maintaining appropriate staffing levels, and preserving reserve levels in accordance with the City's fiscal policies. Requests for capital items were evaluated and recommendations are based upon need and available funds. These items have been included in the FY2016-17 proposed budget as presented. Highlights of the proposed budget are detailed below: ♦ The property tax rate for the upcoming fiscal year is proposed to decrease from 46.75¢ to 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 3.25%. 1 ♦ The water rate will include a $1 increase in the base rate and a pass thru increase to the volume rate of 20¢ per thousand gallons. This volume rate increase is equal to the increase from Trinity River Authority (TRA) in the City's cost to purchase water. ♦ A 25¢ 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 a pass thru increase of 13¢ per thousand gallons, which is equal to the increase that TRA is charging for the collection and treatment of the City's wastewater. ♦ The Water and Wastewater Operating Fund includes transfers to Capital Improvement Programs (CIP) to cash flow an appropriate level of system infrastructure improvements including water and wastewater line replacements. The annual commitment for line replacement is approximately $1 million. ♦ The General Fund includes transfers to CIP to cash flow an appropriate level of annual street maintenance. Funding has been increased by $50,000 to account for increased costs. Additionally, $175,000 has been reallocated from one-time funding to baseline funding to ensure adequate annual street maintenance can be performed. ♦ Recommended General Fund supplemental programs include three new Firefighter/Paramedics, a Public Works Field Technician, and a part-time HR Office Clerk. ♦ The Crime Control and Prevention District (CCPD) budget also includes funding to continue the Public Service Officer program, Dispatcher program, Cadets program, and Selective Traffic Enforcement Program (S.T.E.P.) and various police equipment. It also includes one police officer that was previously paid from the Seized Asset Fund. ♦ The Euless Development Corporation (EDC) budget includes the addition of an Athletic Coordinator. ♦ Recommended capital items are detailed by fund in tab 5 of this book and have been included in the proposed budget. GENERAL FUND The General Fund revenues are proposed at $39,760,257 which represents an increase of 6% from the previous year's original budget. Most of the major revenue categories are expected to increase in the upcoming fiscal year. Some of the revenues are decreasing slightly from current year budget expectations. They include gas and telephone franchise fees, minimum housing, grant revenues, Municipal Court and Library fines and fees. Sales tax revenues are projected to increase almost 5% over estimated current year collections. Total General Fund collections for the current year are expected to exceed budget by approximately 2.7%. Property valuations as of July 251h, including minimum value of property under protest and incomplete properties, provided to the City by Tarrant Appraisal District totaled $3,553,921,930 for FY2016-17. This represents an increase of $400,623,977 or 12.7% from the FY2015-16 tax roll of $3,153,297,953. The tax rate proposed for FY2016-17 is 46.25¢ per $100 of assessed valuation, which includes 36.3053¢ for maintenance and operations and 9.9447¢ for debt service. This is a reduction of .50¢ per $100 of assessed valuation. FY2015-16 sales tax collections are projected to end the fiscal year up approximately 5% from budget. Based upon this information, sales tax projections for FY2016-17 were calculated using the estimated collections through the end of this fiscal year plus another 5% overall growth factor adjusted for anticipated development, construction, and tax increment reinvestment zone allocations. 2 General Fund operating expenses are proposed at $39,752,761 which represents an increase of 6% excluding capital programs. This increase is primarily attributed to the addition of three Firefighter/Paramedics, a Public Works Field Technician, part-time HR Office Clerk, rebates associated with increased revenues, employees' pay plan, street maintenance and equipment replacement charges. 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, EMS and fire equipment, street projects, traffic flow enhancements, Municipal Plaza Improvements Phase II, and Public Works Yard Improvements. The City strives to cash flow capital needs from excess reserves rather than utilizing debt financing, when possible. In accordance with the City's fiscal policy, all current expenses will be paid from current revenues. Per this policy, the budgeted General Fund reserve is equal to 60 days working capital which represents 16.4% of budgeted General Fund expenses. The fund balance summary verifies that the City has complied with this policy. Excess reserves have only been used to fund proposed capital needs. A detailed list of the recommended capital purchases can be found in tab 5. WATER AND WASTEWATER FUND The FY2016-17 budget includes proposed operating revenues of $23,492,690, which is an increase of 5% over FY2015-16 budgeted revenues. The water and wastewater revenue projections are based on consumption estimates for FY2016-17. Water consumption is based on FY2015-16 projected year end consumption plus 1/2% for growth. A proposed rebate is included for single family residential customers of 25¢ 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 $23,436,429, which is an increase of 5% over current year. Although the anticipated volume of water purchased is increasing slightly, the projected cost of water purchased from TRA is increasing by $465,822. Additional funds have been allocated to fund the employees' pay and benefits plan. Equipment replacement costs, legal fees, and transfers for debt service have increased for FY2016-17. No new capital or supplemental programs are included in the proposed budget for the Water and Wastewater Fund. 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. 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 3 departments at a rate of 100% for equipment less than $75K and 55% for items greater than $75K with the balance paid from the car rental fund. The proposed budget also includes the expedited purchase of an aerial platform fire truck to replace the existing platform due to continued maintenance issues. Funding for the fire truck is proposed through the issuance of short term tax notes with a three year amortization. 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 FY2016-17 based on current year collections and development. Funding is included to continue Arbor Daze, to provide for wayfinding signage and for roof replacement at the Ruth Millican Center. 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 FY2016-17 were calculated using the estimated collections through the end of this fiscal year plus a 5% growth factor. Expenses in this fund include an increase to fund the employees' pay plan and benefits, an Athletic Coordinator and STEM lending kits at the library. Recommended capital programs, as detailed in tab 5, include computer hardware and software replacements, facility improvements, library and parks equipment, park planning consultant funding, and a transfer to CIP for future funding of the library remodel. The recommended budget for FY2016-17 maintains the recommended reserve level of$500,000. Car Rental Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the City limits. In the spring of 2000, the Dallas-Fort Worth International (DFW) airport opened a consolidated car rental facility within Euless City limits. These funds are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the parties in FY1997-98. Transfers for FY2016-17 include the annual transfer to the General Fund and a transfer to the Equipment Replacement Fund. Recommended capital items include funding hardware and software replacements and transfers for projects such as the street repairs, traffic signal at Harwood Road and Bear Creek Parkway, and transfers to CIP to cash flow future projects. Staff has maintained the $2,000,000 reserve level approved by the City Council. CAPITAL IMPROVEMENT FUNDS A separate Capital Improvements Program (CIP) has been updated and will be distributed under separate cover. This comprehensive document provides a summary of all funded projects detailing project scope, justification, funding sources, future maintenance and operating costs, and expenses to-date. 4 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 FY2016-17 recommended Priority A projects address the City's goal of maintaining infrastructure by allocating funds for the construction of a traffic signal at Harwood Road and Bear Creek Parkway, continuing the annual street improvements program and ADA infrastructure improvements, wastewater line replacement at Cedar Hill Estates and Hollywood Boulevard, and wastewater line replacement at Oakwood Terrace (Phase I). It also includes the design of a library remodel and funding for Municipal Plaza Improvements Phase II, Public Works Yard Improvements, Texas Star Golf Course Maintenance Building and Texas Star Sports Complex Phase VI improvements. LONG-TERM DEBT The City has existing long-term debt issued for the acquisition and construction of major capital facilities, infrastructure, and equipment. The FY2011-12 capital plan included recommended debt issuance for infrastructure improvements at Glade Parks based on a phased approach consistent with development activity to minimize the City's risk. The debt is being paid by Glade Parks Tax Increment Financing and Public Improvement District funds. Based on the pace of the development and established guidelines it is anticipated that the final phases of this debt will be issued in FY2016-17. These improvements would be funded by the issuance of certificates of obligation and repaid from increased revenues and assessments from the development district. This project is described in the CIP document. A brief explanation of the various debt instruments is provided below: General Obligation Bonds — issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds — issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization. Certificates of Obligation — similar to General Obligation bonded debt in usage, but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds — issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and will be repaid from revenues of this enterprise operation. It is anticipated that additional water and wastewater revenue bonds will be issued to complete Phase III of the reclaimed water system expansion if such funding can be obtained through the Texas Water Development Board's low interest loan / loan forgiveness program. 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 to provide quality services to our citizens. Input was received from Euless residents at the June Town Hall Meeting. We believe this budget allows us to accomplish our goals, while reducing 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 on August 4th Respectfully submitted, ..2fzr(ti,#e IL Loretta Getchell, City Manager 6 EXECUTIVE SUMMARY GENERAL FUND FY 2016 Budgeted Resources $ 39,766,283 Less Use of Prior Year Reserves $ (2,411,193) FY 2016 Net Operating Revenues $ 37,355,090 Proposed Changes in Revenue Property Taxes $ 1,007,171 Sales Tax $ 1,202,569 Franchise Fees $ 124,702 License and Permits $ (62,565) Fines & Fees $ (50,414) Transfers $ 70,501 Other Changes $ 113,203 Subtotal: $ 2,405,167 FY 2017 Proposed Operating Revenues $ 39,760,257 FY 2016 Budgeted Expenses $ 39,760,267 Less Capital Expenses $ (2,411,193) FY 2016 Net Operating Expenses $ 37,349,074 Proposed Changes in Expenses Salaries $ 592,812 Insurance/Benefits $ 569,365 Rebates/Incentives $ 271,436 Professional/Technical $ 200,503 Utilities and Fees $ 8,294 Maintenance/Supplies $ 28,164 Equipment Replacement $ 70,501 Street Maintenance $ 225,000 Other Changes $ 27,342 Subtotal: $ 1,993,417 FY 2017 Proposed Supplemental $ 410,270 FY 2017 Proposed Operating Expenses $ 39,752,761 Proposed Capital Expenses Capital Carryover $ 875,804 Recommended Capital Expenses $ 1,223,501 FY 2017 Proposed Capital Expenses $ 2,099,305 FY 2017 Proposed Budget $ 41,852,066 EXECUTIVE SUMMARY WATER & WASTEWATER FY 2016 Budgeted Resources $ 22,825,496 Less Use of Prior Year Reserves $ (479,062) FY 2016 Net Operating Revenues $ 22,346,434 Proposed Changes in Revenue Water Service $ 869,930 Wastewater Service $ 168,467 Reclaimed Water Service $ 52,859 Sanitation/Recycling/Penalties $ 30,000 Other Changes $ 25,000 Subtotal: $ 1,146,256 FY 2017 Proposed Operating Revenues $ 23,492,690 FY 2016 Budgeted Expenses $ 22,714,996 Less Capital Expenses $ (479,062) FY 2016 Net Operating Expenses $ 22,235,934 Proposed Changes in Expenses Salaries $ 180,372 Insurance/Benefits $ 183,017 TRA Payments $ 465,822 Reclaimed Water Purchases $ 33,710 Transfers $ 157,548 G&A/Franchise $ 114,626 Utilities and Fees $ 58,000 Maintenance $ (1,050) Other Changes $ 8,450 Subtotal: $ 1,200,495 FY 2017 Proposed Operating Expenses $ 23,436,429 Proposed Capital Expenses Capital Carryover $ 233,074 Recommended Capital Expenses $ - FY 2017 Proposed Capital Expenses $ 233,074 FY 2017 Proposed Budget $ 23,669,503 8 EXECUTIVE SUMMARY CAR RENTAL FUND FY 2016 Budgeted Resources $ 19,362,957 Less Use of Prior Year Reserves $ (5,254,175) FY 2016 Net Operating Revenues $ 14,108,782 Proposed Changes in Revenue Car Rental Taxes $ 118,688 Subtotal: $ 118,688 FY 2017 Proposed Operating Revenues $ 14,227,470 FY 2016 Budgeted Expenses $ 16,750,408 Less Capital Expenses $ (5,254,175) FY 2016 Net Operating Expenses $ 11,496,233 Proposed Changes in Expenses DFW Rebate $ 90,537 Transfer to General Fund $ 13,188 Transfer to Debt/CIP $ (198,151) Transfer to Equipment Replacement $ 270,784 Subtotal: $ 176,358 FY 2017 Proposed Operating Expenses $ 11,672,591 Proposed Capital Expenses Capital Carryover $ 435,400 Recommended Capital Expenses $ 2,497,907 FY 2017 Proposed Capital Expenses $ 2,933,307 FY 2017 Proposed Budget $ 14,605,898 9 Fund Balance Summary Estimated FY2015-16 and Budgeted FY2016-17 General and Internal Service Funds Insurance & Risk Mgmt. & Equipment General* Benefits Comps Replacement (Beginning Balance, FY16 $10,049,329 $3,322,129 $1,378,778 $2,956,986 (per audit, FYE 2015) FY16 Estimated Revenues 38,359,332 6,303,222 870,616 2,859,917 Total Available: 48,408,661 9,625,351 2,249,394 5,816,903 FY16 Estimated Expenses (37,349,074) (7,248,072) (868,025) (1,629,027) Proposed Budget Adjustment (403,747) 0 0 0 Capital Expenses (1,535,389) 0 (4,500) 0 Total Projected Expenses: (39,288,210) (7,248,072) (872,525) (1,629,027) Estimated Ending Balance FY16 9,120,451 2,377,279 1,376,869 4,187,876 FY17 Budgeted Revenues 39,760,257 7,509,937 953,743 1,985,225 Total Available: 48,880,708 9,887,216 2,330,612 6,173,101 FY17 Budgeted Expenses (39,752,761) (7,413,007) (923,293) (2,958,809) Capital Carryover (875,804) (100,000) (175,000) 0 Capital Expenses (1,223,501) 0 0 0 Total Projected Expenses: (41,852,066) (7,513,007) (1,098,293) (2,958,809) Projected Ending Balance, FY17 7,028,642 2,374,209 1,232,319 3,214,292 Less: Designated Reserve (108,048) 0 (450,000) 0 Adjusted Ending Balance 6,920,594 2,374,209 782,319 3,214,292 Recommended Reserve Levels per Fiscal Policy: 6,534,700 2,345,200 600,000 3,214,292 Available for Supplemental: 7,496 96,930 30,450 (973,584) Available for Capital: 378,398 (67,921) 151,869 973,584 Total Available 385,894 29,010 182,319 0 Baseline Increase 6.44% 2.28% 6.37% 81.63% *The City maintains a$1,000,000 General Emergency and Contingency Fund that has previously been combined with the General Fund. For FY2016- 2017,this Reserve Fund has been separated from the General Fund and is shown separately on page 16 in the Reserve Fund section. Subsequently, the Estimated General Fund Beginning Fund Balance for FY2015-2016 has been reduced from$11,049,329 to$10,049,329 and the Estimated FY2015- 2016 Reserve Fund Beginning Fund Balance shown on page 152 has been increased from$4,964,928 to$5,964,928. 10 Fund Balance Summary Estimated FY2015-16 and Budgeted FY2016-17 Special Revenue Funds Hotel/ Juvenile EDC 1/2 CCPD 1/4 Motel Case Fund Cent Sales Cent Sales Car Rental Tax Tax Beginning Balance, FY16 $284,575 $190,757 $2,489,610 $1,023,966 $4,965,323 (per audit, FYE 2015) FY16 Estimated Revenues 592,534 108,200 5,052,550 2,477,500 14,227,470 Total Available: 877,109 298,957 7,542,160 3,501,466 19,192,793 FY16 Estimated Expenses (370,721) (86,010) (4,097,391) (2,253,636) (11,496,233) Proposed Budget Adjustment (76,346) 0 (21,515) 0 (442,313) Capital Expenses (70,524) 0 (880,198) (237,825) (4,668,775) Total Projected Expenses: (517,591) (86,010) (4,999,104) (2,491,461) (16,607,321) Estimated Ending Balance FY16 359,518 212,947 2,543,056 1,010,005 2,585,472 FY17 Budgeted Revenues 651,666 113,700 5,311,100 2,601,325 14,227,470 Total Available: 1,011,184 326,647 7,854,156 3,611,330 16,812,942 FY17 Budgeted Expenses (637,909) (90,681) (4,227,246) (2,596,932) (11,672,591) Capital Carryover (9,476) 0 (672,900) 0 (435,400) Capital Expenses (144,000) 0 (2,398,665) (275,747) (2,497,907) Total Projected Expenses: (791,385) (90,681) (7,298,811) (2,872,679) (14,605,898) Projected Ending Balance, FY17 219,799 235,966 555,345 738,651 2,207,044 Less: Designated Reserve (66,994) 0 0 0 0 Adjusted Ending Balance 152,805 235,966 555,345 738,651 2,207,044 Recommended Reserve Levels per Fiscal Policy: 104,862 14,906 500,000 426,893 2,000,000 Available for Supplemental: 13,757 23,019 1,083,854 4,393 2,554,879 Available for Capital: 34,186 198,041 (1,028,509) 307,365 (2,347,835) Total Available 47,943 221,060 55,345 311,758 207,044 11 Fund Balance Summary Estimated FY2015-16 and Budgeted FY2016-17 Special Revenue Funds (continued) Police Glade Glade Cable Police Grant Seized Midtown Parks PID Parks PEG Fee Drug Fund Fund* Assets PID Fund #1 TIRZ Fund Fund Beginning Balance,FY16 $482,416 $10,316 $675,652 $750,000 $30,269 $406,885 $0 (per audit, FYE 2015) FY16 Estimated Revenues 14,590 330,189 1,000 0 645,347 120,500 350,920 Total Available: 497,006 340,505 676,652 750,000 675,616 527,385 350,920 FY16 Estimated Expenses (1,000) (145,117) (175,092) 0 (525,486) (120,000) 0 Proposed Budget Adjustment 0 (185,072) 0 0 0 0 (350,920) Capital Expenses 0 0 (60,000) 0 0 0 0 Total Projected Expenses: (1,000) (330,189) (235,092) 0 (525,486) (120,000) (350,920) Estimated Ending Balance FY16 496,006 10,316 441,560 750,000 150,130 407,385 0 FY17 Budgeted Revenues 700 212,747 1,000 0 1,069,754 120,000 642,288 Total Available: 496,706 223,063 442,560 750,000 1,219,884 527,385 642,288 FY17 Budgeted Expenses (700) (212,747) (156,108) 0 (943,589) (120,000) (642,288) Capital Carryover (200,000) 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 0 Total Projected Expenses: (200,700) (212,747) (156,108) 0 (943,589) (120,000) (642,288) Projected Ending Balance,FY17 296,006 10,316 286,452 750,000 276,295 407,385 0 Less: Designated Reserve 0 0 0 (750,000) 0 0 0 Adjusted Ending Balance 296,006 10,316 286,452 0 276,295 407,385 0 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 0 0 Available for Supplemental: 0 0 (155,108) 0 126,165 0 0 Available for Capital: 296,006 10,316 441,560 0 150,130 407,385 0 Total Available 296,006 10,316 286,452 0 276,295 407,385 0 * formerly titled Public Safety Special Revenue 12 Fund Balance Summary Estimated FY2015-16 and Budgeted FY2016-17 Enterprise Funds Drainage Texas Water& Service Utility Recreation Arbor Texas Star Star Wastewater Center System Classes Daze Golf Sports Complex 'Beginning Balance,FY16 $5,185,071 $51,493 $356,099 $325,664 $16,434 $89,608 $44,400 (per audit,FYE 2015) FY16 Estimated Revenues 22,486,962 1,283,392 719,100 583,830 70,000 4,240,299 1,447,960 Total Available: 27,672,033 1,334,885 1,075,199 909,494 86,434 4,329,907 1,492,360 FY16 Estimated Expenses (22,249,986) (1,283,352) (716,150) (552,841) (79,500) (4,229,395) (1,470,656) Capital Expenses (245,988) 0 (60,000) (123,936) 0 0 0 Total Projected Expenses: (22,495,974) (1,283,352) (776,150) (676,777) (79,500) (4,229,395) (1,470,656) Estimated Ending Balance FY16 5,176,059 51,533 299,049 232,717 6,934 100,512 21,704 FY17 Budgeted Revenues 23,492,690 1,309,545 719,280 583,830 80,000 4,476,442 1,437,300 Total Available: 28,668,749 1,361,078 1,018,329 816,547 86,934 4,576,954 1,459,004 FY17 Budgeted Expenses (23,436,429) (1,307,033) (696,409) (570,841) (79,500) (4,417,580) (1,350,037) Capital Carryover (233,074) 0 0 0 0 0 0 Capital Expenses 0 (25,500) (75,000) (75,514) 0 0 (49,985) Total Projected Expenses: (23,669,503) (1,332,533) (771,409) (646,355) (79,500) (4,417,580) (1,400,022) Projected Ending Balance,FY17 4,999,246 28,545 246,920 170,192 7,434 159,374 58,982 Less:Designated Reserve 0 0 0 0 0 0 0 Adjusted Ending Balance 4,999,246 28,545 246,920 170,192 7,434 159,374 58,982 Recommended Reserve Levels per Fiscal Policy: 4,815,705 0 143,098 117,296 0 0 0 Available for Supplemental: 56,261 2,512 22,871 12,989 500 58,862 87,263 Available for Capital: 127,280 26,033 80,951 39,907 6,934 100,512 (28,281) Total Available 183,541 28,545 103,822 52,896 7,434 159,374 58,982 13 Fund Balance Summary Estimated FY2015-16 and Budgeted FY2016-17 Debt Service Funds EDC 1/2 Water& Texas Star Texas Star G.O.Debt Stars Sports Golf Service Center Debt Cent Sales Wastewater Complex Course Tax Debt Debt Debt Debt Beginning Balance, FY16 $679,403 $134,438 $2,163 $92,212 $8,009 $54,721 (per audit, FYE 2015) FY16 Estimated Revenues 4,632,459 710,105 169,376 818,209 155,191 613,849 Total Available: 5,311,862 844,543 171,539 910,421 163,200 668,570 FY16 Estimated Expenses (4,236,027) (709,805) (169,376) (818,209) (163,200) (613,849) Proposed Budget Adjustment (210,936) 0 0 0 0 0 Total Projected Expenses: (4,446,963) (709,805) (169,376) (818,209) (163,200) (613,849) [Estimated Ending Balance FY16 864,899 134,738 2,163 92,212 0 54,721 FY17 Budgeted Revenues 4,812,368 711,956 47.016 944.200 0 590.076 Total Available: 5,677,267 846,694 49,179 1,036,412 0 644,797 FY17 Budgeted Expenses (4,684,798) (711,956) (47,016) (944,200) 0 (590,076) Capital Carryover 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (4,684,798) (711,956) (47,016) (944,200) 0 (590,076) Projected Ending Balance,FY17 992,469 134,738 2,163 92,212 0 54,721 Less: Designated Reserve (130,230) (41,250) 0 0 0 0 Adjusted Ending Balance 862,239 93,488 2,163 92,212 0 54,721 Recommended Reserve Levels per Fiscal Policy: 390,400 0 0 0 0 0 Available for Supplemental: 127,570 0 0 0 0 0 Available for Capital: 344,269 93,488 2,163 92,212 0 54,721 Total Available 471,839 93,488 2,163 92,212 0 54,721 14 THE CITY OF ELEss 15 Fund Balance Summary Estimated FY2015-16 and Budgeted FY2016-17 Reserve Funds General EDC 1/2 Cent Water& Water& Texas Star Midtown Wastewater Wastewater Texas Star Emergency/ Sales Tax Bond Debt& Rate Sports Golf Course Contingency Debt Complex Reserves* Reserve Reserve Emergency Stabilization Reserve Reserve Reserve Reserve Beginning Balance,FY16 1,000,000 $911,978 $0 $1,141,351 $799,187 $1,092,937 $1,019,475 (per audit,FYE 2015) FY16 Estimated Revenues 0 5 500 999.725 0 802.089 37.400 162.000 Total Available: 1,000,000 917,478 999,725 1,141,351 1,601,276 1,130,337 1,181,475 FY16 Estimated Expenses 0 0 0 0 (135,235) 0 (100,000) Proposed Budget Adjustment 0 0 0 0 0 (295,000) 0 Capital Expenses 0 (730,000) 0 0 0 (425,000) (75,000) Total Projected Expenses: 0 (730,000) 0 0 (135,235) (720,000) (175,000) Estimated Ending Balance FY16 1,000,000 187,478 999,725 1,141,351 1,466,041 410,337 1,006,475 FY17 Budgeted Revenues 0 50 0 0 2 000 33,400 145,500 Total Available: 1,000,000 187,528 999,725 1,141,351 1,468,041 443,737 1,151,975 FY17 Budgeted Expenses 0 (52,566) 0 0 (226,003) 0 (100,000) Capital Carryover 0 0 0 0 0 0 0 Capital Expenses 0 0 0 0 0 0 (100,000) Total Projected Expenses: 0 (52,566) 0 0 (226,003) 0 (200,000) Projected Ending Balance,FY17 1,000,000 134,962 999,725 1,141,351 1,242,038 443,737 951,975 Less:Designated Reserve (1.000,000) (46,716) (999,725) (1,138,022) 0 0 (523,786) Adjusted Ending Balance 0 88,246 0 3,329 1,242,038 443,737 428,189 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 277,405 907.722 Available for Supplemental: 0 (52,516) 0 0 (224,003) 33,400 45,500 Available for Capital: 0 140,762 0 3 329 1,466,041 132,932 (525,033) Total Available 0 88,246 0 3,329 1,242,038 166,332 (479,533) *The City maintains a$1,000,000 General Emergency and Contingency Fund that has previously been combined with the General Fund. For FY2016-2017,this Reserve Fund has been separated from the General Fund and is shown separately on this page in the Reserve Fund section. Subsequently,the Estimated General Fund Beginning Fund Balance for FY2015-2016 has been reduced from$11,049,329 to$10,049,329 and the Estimated FY2015-2016 Reserve Fund Beginning Fund Balance shown on page 152 has been increased from$4,964,928 to$5,964,928. This column has been added to the Final Budget document for disclosure purposes only. This column was not included in the budget document as formally approved by the City Council on August 30,2016 as there were no revenues or expenditures from this fund. 16 Where Does The Money Come From? FY2016-2017 Debt Other Risk/WC 6% 8% Insurance 1% 7% Golf 4% General 35% W&WW 20% i_____ CCPD EDC Car Rental 5% AII 12% 2% =I Budgeted FY2015-2016 Proposed FY2016-2017 Use of Use of Fund Revenue Reserves Revenue Reserves General $ 37,355,090 $ 2,411,193 $ 39,760,257 $ 2,099,305 Hotel/Motel $ 425,757 $ 80,000 $ 651,666 $ 153,476 Juvenile Case $ 101,030 $ - $ 113,700 $ - EDC 1/2¢Sales Tax $ 4,652,104 $ 1,553,098 $ 5,311,100 $ 3,071,565 CCPD 1/4¢Sales Tax $ 2,290,945 $ 237,825 $ 2,601,325 $ 275,747 Police Seized Assets Fund $ - $ 235,092 $ 1,000 $ 155,108 Police Drug Fund $ 1,000 $ 200,000 $ 700 $ 200,000 Grant Fund* $ 147,169 $ - $ 212,747 $ - Car Rental $ 14,108,782 $ 5,254,175 $ 14,227,470 $ 2,933,307 Glade Parks PID $ - $ 49,635 $ - $ - Glade Parks TIRZ $ 561,844 $ 2,515 $ 1,069,754 $ - Cable PEG Fund $ 120,000 $ - $ 120,000 $ - Midtown PID $ - $ - $ 642,288 $ - Water&Wastewater $ 22,346,434 $ 479,062 $ 23,492,690 $ 233,074 Service Center $ 1,283,352 $ - $ 1,309,545 $ 25,500 Drainage Utility $ 719,280 $ 60,000 $ 719,280 $ 75,000 Recreation Classes $ 555,830 $ 123,936 $ 583,830 $ 75,514 Arbor Daze $ 80,000 $ - $ 80,000 $ - Texas Star Golf Course(TSGC) $ 4,594,912 $ - $ 4,476,442 $ - Texas Star Sports Complex(TSSC) $ 1,575,440 $ - $ 1,437,300 $ 49,985 Equip. Replacement $ 1,573,572 $ 55,455 $ 1,985,225 $ 973,584 Insurance $ 6,492,245 $ 100,000 $ 7,509,937 $ 100,000 Risk/WC $ 870,616 $ 179,500 $ 953,743 $ 175,000 General Obligation Debt $ 4,214,353 $ 114,365 $ 4,812,368 $ - Star Center Debt $ 710,105 $ - $ 711,956 $ - EDC Debt $ 169,376 $ - $ 47,016 $ - Water&Wastewater Debt $ 817,909 $ - $ 944,200 $ - TSSC Debt $ 163,200 $ - $ - $ - TSGC Debt $ 613,849 $ - $ 590,076 $ - TOTAL $ 106,544,194 $ 11,135,851 $ 114,365,615 $ 10,596,165 formerly titled Public Safety Special Revenue 17 Where Does The Money Go? FY2016-2017 Debt Other 6% 9% Risk/WC Insurance 1% 7% Golf 4% General 36% W& E 21% Car Rental CCPD EDC 10% 2% 4% Budgeted FY2015-2016 Proposed FY2016-2017 Operating Capital Operating Capital Fund Expenses Expenses Expenses Expenses General $ 37,349,074 $ 2,411,193 $ 39,752,761 $ 2,099,305 Hotel/Motel $ 370,721 $ 80,000 $ 637,909 $ 153,476 Juvenile Case $ 86,010 $ - $ 90,681 $ - EDC 1/z¢Sales Tax $ 4,097,391 $ 1,553,098 $ 4,227,246 $ 3,071,565 CCPD 1/4¢Sales Tax $ 2,253,636 $ 237,825 $ 2,596,932 $ 275,747 Police Seized Assets Fund $ 175,092 $ 60,000 $ 156,108 $ - Police Drug Fund $ 1,000 $ 200,000 $ 700 $ 200,000 Grant Fund* $ 145,117 $ - $ 212,747 $ - Car Rental $ 11,496,233 $ 5,254,175 $ 11,672,591 $ 2,933,307 Glade Parks PID $ 49,635 $ - $ - $ - Glade Parks TIRZ $ 564,359 $ - $ 943,589 $ - Cable PEG Fund $ 120,000 $ - $ 120,000 $ - Midtown PID $ - $ - $ 642,288 $ - Water&Wastewater $ 22,235,934 $ 479,062 $ 23,436,429 $ 233,074 Service Center $ 1,283,352 $ - $ 1,307,033 $ 25,500 Drainage Utility $ 716,150 $ 60,000 $ 696,409 $ 75,000 Recreation Classes $ 552,841 $ 123,936 $ 570,841 $ 75,514 Arbor Daze $ 79,500 $ - $ 79,500 $ - Texas Star Golf Course(TSGC) $ 4,544,913 $ - $ 4,417,580 $ - Texas Star Sports Complex(TSSC) $ 1,570,007 $ - $ 1,350,037 $ 49,985 Equip. Replacement $ 1,629,027 $ - $ 2,958,809 $ - Insurance $ 6,484,245 $ 100,000 $ 7,413,007 $ 100,000 Risk/WC $ 868,025 $ 179,500 $ 923,293 $ 175,000 General Obligation Debt $ 4,328,718 $ - $ 4,684,798 $ - Star Center Debt $ 709,805 $ - $ 711,956 $ - EDC Debt $ 169,376 $ - $ 47,016 $ - Water&Wastewater Debt $ 817,909 $ - $ 944,200 $ - TSSC Debt $ 163,200 $ - $ - $ - TSGC Debt $ 613,849 $ - $ 590,076 $ - TOTAL $ 103,475,119 $ 10,738,789 $ 111,184,536 $ 9,467,473 formerly titled Public Safety Special Revenue 18 THE CITY OF ELEss 19 General Fund Revenues FY2016-2017 Property Taxes Sales&Uses Taxes 31% 33% Miscellaneous Licenses/Permits 3% 2% Transfers 7% Interest Franchise Fees 0% Fines&Fees 12% 12% Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Revenues FY 15 FY 16 FY 16 FY 17 $Diff %Diff. Property Taxes $ 10,746,825 $ 11,332,966 $ 11,133,110 $ 12,340,137 $ 1,007,171 9% Prior Year Property Taxes $ 48,082 $ 40,000 $ 7,109 $ 40,000 $ - 0% Penalties&Interest $ 60,104 $ 58,000 $ 58,311 $ 58,000 $ - 0% Sales Tax $ 9,154,773 $ 9,442,356 $ 9,906,725 $ 10,354,239 $ 911,883 10% Additional Sales Tax $ 2,297,958 $ 2,360,589 $ 2,525,025 $ 2,651,275 $ 290,686 12% Mixed Drink Tax $ 84,533 $ 82,400 $ 100,000 $ 100,000 $ 17,600 21% Electric Franchise $ 1,663,483 $ 1,675,882 $ 1,675,882 $ 1,675,882 $ - 0% Gas Franchise $ 418,057 $ 435,000 $ 310,000 $ 385,000 $ (50,000) (11%) Telephone Franchise $ 294,921 $ 317,950 $ 310,000 $ 300,000 $ (17,950) (6%) Sanitation Service $ 216,643 $ 211,802 $ 227,000 $ 233,000 $ 21,198 10% Recycling Franchise Fee $ 17,629 $ 17,549 $ 18,325 $ 18,690 $ 1,141 7% Cable Franchise Fee $ 787,037 $ 665,000 $ 770,000 $ 778,000 $ 113,000 17% W&WW Franchise Tax $ 1,005,577 $ 1,117,322 $ 1,117,322 $ 1,174,635 $ 57,313 5% Other Permits $ 33,579 $ 20,000 $ 18,000 $ 20,000 $ - 0% Health Permits $ 84,150 $ 80,000 $ 74,000 $ 79,000 $ (1,000) (1%) Fire Permits $ 68,090 $ 46,000 $ 45,746 $ 50,000 $ 4,000 9% Contractor Regulatory License $ 69,700 $ 60,000 $ 57,000 $ 60,000 $ - 0% Minimum Housing $ 184,812 $ 194,000 $ 122,000 $ 122,000 $ (72,000) (37%) Misc. Permits and Fees $ 63,541 $ 51,100 $ 65,680 $ 57,535 $ 6,435 13% Building Permits $ 905,832 $ 590,000 $ 997,270 $ 590,000 $ - 0% Swimming Pools/Concessions $ 276,518 $ 265,000 $ 285,000 $ 280,000 $ 15,000 6% Auto Theft Task Force Grant $ 90,182 $ 92,000 $ 92,000 $ 85,790 $ (6,210) (7%) School Resource Officers $ 298,740 $ 307,700 $ 307,700 $ 316,935 $ 9,235 3% Municipal Court $ 2,946,633 $ 3,244,300 $ 3,151,850 $ 3,114,513 $ (129,787) (4%) Library Fees $ 39,856 $ 49,600 $ 30,236 $ 30,100 $ (19,500) (39%) Ambulance Fees $ 1,039,545 $ 976,127 $ 1,059,538 $ 1,060,000 $ 83,873 9% Alarm Revenue $ 127,495 $ 130,000 $ 128,500 $ 130,000 $ - 0% Jail Revenue $ 260,535 $ 175,000 $ 330,000 $ 175,000 $ - 0% Interest Income $ 55,022 $ 35,000 $ 55,537 $ 35,000 $ - 0% Miscellaneous $ 134,783 $ 99,650 $ 112,481 $ 105,228 $ 5,578 6% Tower Lease $ 501,637 $ 450,000 $ 522,000 $ 537,000 $ 87,000 19% Betterment/Contributions $ 14,923 $ 14,500 $ 14,500 $ 14,500 $ - 0% ,Transfers $ 2,581,788 $ 2,718,297 $ 2,731,485 $ 2,788,798 $ 70,501 3% TOTAL REVENUES $ 36,572,985 $ 37,355,090 $38,359,332 $ 39,760,257 $ 2,405,167 6% Use of Reserves $ - $ 2,411,193 $ 1,535,388 $ 2,099,305 $ (311,888) _ (13%) TOTAL RESOURCES $ 36,572,985 $ 39,766,283 $39,894,720 $ 41,859,562 $ 2,093,279 5% 20 TAX RATE SCENARIOS As Computed from July 2016 Certified Tax Roll Fiscal Year 2016-17 Fiscal Year Revenue at Revenue at Revenue at 2015-16 Effective Tax Rate Proposed Rate Rollback Rate Total Tax Rate 0.467500 0.433988 0.462500 0.466172 Debt Tax Rate 0.100929 0.099447 0.099447 0.099447 M&O Tax Rate 0.366571 0.334541 0.363053 0.366725 Assessed Valuation(a) $3,153,297,953 $3,553,921,930 $3,553,921,930 $3,553,921,930 Adj. Net Taxable Value Assessed(b) $2,920,707,862 $3,269,238,631 $3,269,238,631 $3,269,238,631 TIF Increment Value(c) 53,941,226 70,479,212 70,479,212 70,479,212 Total Debt $4,451,708 $5,233,310 $5,233,310 $5,233,310 Debt Paid by other Sources ($1,503,850) ($1,966,238) ($1,966,238) ($1,966,238) Taxable Debt Service $2,947,858 $3,267,072 $3,267,072 $3,267,072 Debt Revenue $3,002,284 $3,251,160 $3,251,160 $3,251,160 Prior Year Debt Revenue $2,972,233 $3,002,284 $3,002,284 $3,002,284 Increase(Decrease)in Debt Revenue $30,051 $248,876 $248,876 $248,876 M&O Revenue-General Fund $10,545,876 $10,555,352 $11,493,289 $11,614,084 Ceiling Revenues $787,090 $846,848 $846,848 $846,848 Total General Fund Tax Revenue $11,332,966 $11,402,200 $12,340,137 $12,460,932 Prior YearM&O Revenue $10,799,160 $11,332,966 $11,332,966 $11,332,966 Increase(Decrease)in M&O Revenue $533,806 $69,234 $1,007,171 $1,127,966 Total Increase in Tax Revenue $563,856 $318,110 $1,256,047 $1,376,842 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 $70,479,212 and authorized ceiling Over 65 $201,029,945 and Disabled Persons$13,174,142. (c) TIF=Tax Increment Finance zone increment value increase contracted at 75%($93,972,283 @ 75%=$70,479,212). Note: Under these circumstances each penny of tax equals approximately$322,020($3,269,238,631'.01.985/100=$322,020). 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 FY2016-201 7 Public Works PACS Capital Finance 5% 6% 5% City Admin Admin Srvcs 4% 2% 6% Non-Depart 13% Police Development 33% 2% Fire 24% Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $Diff %Diff. City Council $ 17,937 $ 40,875 $ 40,875 $ 40,680 $ (195) (0%) City Administration $ 504,597 $ 541,930 $ 541,930 $ 575,104 $ 33,174 6% City Secretary $ 336,531 $ 371,870 $ 371,870 $ 395,941 $ 24,071 6% Communications/Marketing $ 9,520 $ 23,475 $ 23,475 $ 23,475 $ - 0% Total-City Administration $ 868,587 $ 978,150 $ 978,150 $ 1,035,200 $ 57,050 6% Finance/Budget $ 212,152 $ 243,771 $ 243,771 $ 267,553 $ 23,782 10% Municipal Court $ 646,288 $ 726,114 $ 726,114 $ 769,777 $ 43,663 6% Accounting $ 231,109 $ 350,198 $ 350,198 $ 361,067 $ 10,869 3% Purchasing $ 82,733 $ 86,934 $ 86,934 $ 91,660 $ 4,726 5% Total-Finance $ 1,172,283 $ 1,407,017 $ 1,407,017 $ 1,490,057 $ 83,040 6% Emergency Management $ 30,687 $ 50,775 $ 50,775 $ 50,775 $ - 0% Police Code Compliance $ 1,557,533 $ 1,648,960 $ 1,648,960 $ 1,742,359 $ 93,399 6% Police Administration $ 812,660 $ 1,000,110 $ 1,000,110 $ 1,045,569 $ 45,459 5% Police Patrol $ 4,527,642 $ 5,118,244 $ 5,118,244 $ 5,463,098 $ 344,854 7% Police CID $ 1,647,512 $ 1,633,063 $ 1,633,063 $ 1,731,063 $ 98,000 6% Police Service $ 1,956,940 $ 2,072,180 $ 2,072,180 $ 2,030,972 $ (41,208) (2%) Police Detention $ 1,516,217 $ 1,600,720 $ 1,600,720 $ 1,565,305 $ (35,415) (2%) Total-Police $ 12,049,191 $ 13,124,052 $ 13,124,052 $ 13,629,141 $ 505,089 4% Fire Marshal/Education $ 505,747 $ 561,000 $ 561,000 $ 589,076 $ 28,076 5% Fire Administration $ 498,632 $ 514,693 $ 514,693 $ 528,987 $ 14,294 3% EMS/Suppression $ 7,848,980 $ 8,281,245 $ 8,281,245 $ 8,980,900 $ 699,655 8% Total-Fire $ 8,853,360 $ 9,356,938 $ 9,356,938 $ 10,098,963 $ 742,025 8% Information Services $ 326,822 $ 310,821 $ 310,821 $ 327,518 $ 16,697 5% Personnel $ 385,373 $ 408,839 $ 408,839 $ 416,262 $ 7,423 2% Facility Maintenance $ 906,574 $ 939,466 $ 939,466 $ 1,016,284 $ 76,818 8% Library $ 704,030 $ 728,164 $ 728,164 $ 755,972 $ 27,808 4% Total-Administrative Services $ 2,322,799 $ 2,387,290 $ 2,387,290 $ 2,516,036 $ 128,746 5% Planning&Development $ 290,454 $ 307,665 $ 307,665 $ 336,860 $ 29,195 9% Inspection Services $ 335,314 $ 353,221 $ 353,221 $ 379,716 $ 26,495 8% Total-Development $ 625,768 $ 660,886 $ 660,886 $ 716,576 $ 55,690 8% Recreation $ 603,688 $ 665,687 $ 665,687 $ 706,474 $ 40,787 6% Parks $ 1,115,351 $ 1,359,322 $ 1,359,322 $ 1,374,093 $ 14,771 1% Swimming Pools $ 125,535 $ 159,460 $ 159,460 $ 163,460 $ 4,000 3% Senior Center $ 228,250 $ 271,034 $ 271,034 $ 275,047 $ 4,013 1% Recreation Admin. $ 63,167 $ 71,341 $ 71,341 $ 76,024 $ 4,683 7% Total-Parks&Comm Srvcs $ 2,135,991 $ 2,526,844 $ 2,526,844 $ 2,595,098 $ 68,254 3% Street Maintenance $ 1,456,054 $ 1,593,843 $ 1,593,843 $ 1,850,324 $ 256,481 16% Animal Control $ 270,262 $ 296,019 $ 296,019 $ 298,292 $ 2,273 1% City Engineer $ _ 43,477 $ 107,537 $ 107,537 $ 109,800 $ 2,263 2% Total-Public Works $ 1,769,793 $ 1,997,399 $ 1,997,399 $ 2,258,416 $ 261,017 13% 'Legal Services $ 128,843 $ 130,000 $ 130,000 $ 175,000 $ 45,000 35% Non-Departmental $ 4,667,992 $ 4,751,498 $ 5,155,245 $ 5,209,274 $ 457,776 10% Betterment $ 23,144 $ 29,000 $ 29,000 $ 29,000 $ - 0% Total-Non-Depart. $ 4,819,978 $ 4,910,498 $ 5,314,245 $ 5,413,274 $ 502,776 10% Total Operating Expenses $ 34,617,750 $ 37,349,074 $ 37,752,821 $ 39,752,761 $ 2,403,687 6% Capital Expenses $ 1,756,363 $ 2,411,193 $ 1,535,389 $ 2,099,305 $ (311,888) (13%) Total Expenses $ 36,374,112 $ 39,760,267 $ 39,288,210 $ 41,852,066 $ 2,091,799 5% 22 - - Water & Wastewater Revenues FY2016-2017 Recycling Other (1) Sanitation 1% Water 57% Wastewater 37% _. 'ft Penalties Reclaimed Water 1% 1% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Proposed FY16 Budget to Water&Wastewater Actual Budget Estimated Budget FY17 Proposed Revenues FY 15 FY 16 FY 16 FY 17 $Diff %Diff. Interest Income(1) $ 22,185 $ 12,000 $ 17,265 $ 12,000 $ - 0% Sanitation $ 199,676 $ 195,000 $ 205,000 $ 205,000 $ 10,000 5% Water Service $ 11,454,505 $ 12,489,527 $ 12,489,527 $ 13,359,457 $ 869,930 7% Wastewater Service $ 7,405,330 $ 8,403,094 $ 8,403,094 $ 8,571,561 $ 168,467 2% Reclaimed Water Service $ 100,362 $ 266,813 $ 266,813 $ 319,672 $ 52,859 20% New Meters(1) $ 56,035 $ 60,000 $ 60,000 $ 60,000 $ - 0% Reconnect Fees(') $ 223,260 $ 220,000 $ 230,000 $ 230,000 $ 10,000 5% Inspection Fees(1) $ 231,981 $ 85,000 $ 180,000 $ 100,000 $ 15,000 18% Miscellaneous(1) $ 38,668 $ 35,000 $ 35,263 $ 35,000 $ - 0% Penalties $ 223,520 $ 230,000 $ 230,000 $ 230,000 $ - 0% Initiations/Transfer Fees(' $ 33,855 $ 30,000 $ 30,000 $ 30,000 $ - 0% Recycling Fees $ 336,180 $ 320,000 $ 340,000 $ 340,000 $ 20,000 6% Use of Rate Stabilization $ 271,086 $ 135,235 $ 135,235 $ 226,003 $ 90,768 67% Rate Stabilization Rebate $ (271,086) $ (135,235) $ (135,235) $ (226,003) $ (90,768) 67% TOTAL REVENUES $ 20,325,557 $ 22,346,434 $ 22,486,962 $ 23,492,690 $ 1,146,256 5% Use of Reserves $ 92,703 $ 479,062 $ - $ 233,074 $ (245,988) (51%) TOTAL RESOURCES $ 20,418,260 $ 22,825,496 $ 22,486,962 $ 23,725,764 $ 900,268 4% The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1)Water&Wastewater Revenue line items are aggregated in graph under"Other" 23 Water & Wastewater Expenditures FY2016-2017 Non-Depart. 37% Capital GIS 1% 3% Finance 2% Public Works 2% Wastewater Treatment 18% Water Distribution 4% Water Production 33% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Proposed FY16 Budget to Water&Wastewater Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $Diff %Diff. Water Office $ 401,615 $ 442,746 $ 441,096 $ 455,034 $ 12,288 3% Total-Finance $ 401,615 $ 442,746 $ 441,096 $ 455,034 $ 12,288 3% City Engineer $ 283,051 $ 312,389 $ 310,789 $ 321,339 $ 8,950 3% Water Production $ 7,015,816 $ 7,198,968 $ 7,201,968 $ 7,760,394 $ 561,426 8% Water Distribution $ 781,513 $ 923,870 $ 920,870 $ 1,027,179 $ 103,309 11% Wastewater Treatment $ 3,337,940 $ 4,370,324 $ 4,370,324 $ 4,384,457 $ 14,133 0% Meter Reading $ 60,034 $ 63,612 $ 63,612 $ 66,323 $ 2,711 4% Total-Public Works $ 11,478,354 $ 12,869,163 $ 12,867,563 $ 13,559,692 $ 690,529 5% Recycling $ 29,704 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS/Information Services $ 495,644 $ 572,265 $ 572,265 $ 614,373 $ 42,108 7% Legal Services $ 72,863 $ 75,000 $ 75,000 $ 85,000 $ 10,000 13% Non-Departmental $ 7,357,526 $ 8,235,460 $ 8,252,762 $ 8,681,030 $ 445,570 5% Total-Non Departmental $ 7,955,738 $ 8,924,025 $ 8,941,327 $ 9,421,703 $ 497,678 6% Total Operating Expenses $ 19,835,706 $ 22,235,934 $ 22,249,986 $ 23,436,429 $ 1,200,495 5% Capital Expenses $ 582,554 $ 479,062 $ 245,988 $ 233,074 $ (245,988) (51%) Total Expenses $ 20,418,260 $ 22,714,996 $ 22,495,974 $ 23,669,503 $ 954,507 4% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the expected increases and decreases in costs within the past year. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 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 FY16 Budget to Enterprise Actual Budget Estimated Budget FY17 Proposed Funds FY 15 FY 16 FY 16 FY 17 $Diff %Diff. Service Center Fund: Revenues $ 1,203,285 $ 1,283,352 $ 1,283,392 $ 1,309,545 $ 26,193 2% Operating Expenses $ 1,171,473 $ 1,283,352 $ 1,283,352 $ 1,307,033 $ 23,681 2% Use of Reserves $ - $ - $ - $ 25,500 $ 25,500 0% Capital Expenses $ 10,559 $ - $ - $ 25,500 $ 25,500 0% Drainage Utility System: Revenues $ 719,706 $ 719,280 $ 719,100 $ 719,280 $ - 0% Operating Expenses $ 569,438 $ 716,150 $ 716,150 $ 696,409 $ (19,741) (3%) Use of Reserves $ - $ 60,000 $ 57,050 $ 75,000 $ 15,000 25% Capital Expenses $ 125,000 $ 60,000 $ 60,000 $ 75,000 $ 15,000 25% Recreation Classes: Revenues $ 590,454 $ 555,830 $ 583,830 $ 583,830 $ 28,000 5% Operating Expenses $ 495,610 $ 552,841 $ 552,841 $ 570,841 $ 18,000 3% Use of Reserves $ - $ 123,936 $ 92,947 $ 75,514 $ (48,422) (39%) Capital Expenses $ 72,412 $ 123,936 $ 123,936 $ 75,514 $ (48,422) (39%) Arbor Daze: Revenues $ 48,107 $ 80,000 $ 70,000 $ 80,000 $ - 0% Operating Expenses $ 58,771 $ 79,500 $ 79,500 $ 79,500 $ - 0% Use of Reserves $ 10,663 $ - $ 9,500 $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Golf Course: Revenues $ 4,158,032 $ 4,594,912 $ 4,240,299 $ 4,476,442 $ (118,470) (3%) Operating Expenses $ 4,080,145 $ 4,544,913 $ 4,229,395 $ 4,417,580 $ (127,333) (3%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Revenues $ 1,158,582 $ 1,575,440 $ 1,447,960 $ 1,437,300 $ (138,140) (9%) Operating Expenses $ 1,227,838 $ 1,570,007 $ 1,470,656 $ 1,350,037 $ (219,970) (14%) Use of Reserves $ 69,256 $ - $ 22,696 $ 49,985 $ 49,985 0% Capital Expenses $ - $ - $ - $ 49,985 $ 49,985 0% 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,funded by sponsorships and booth rentals. The Texas Star Golf Course and Texas Star Sports Complex Funds are used to account for the operations and maintenance of these facilities which are supported primarily by user charges. 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. Proposed FY16 Budget to Special Revenue Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $Diff % Diff. Hotel/Motel: Revenues $ 392,100 $ 425,757 $ 592,534 $ 651,666 $ 225,909 53% Operating Expenses $ 304,407 $ 370,721 $ 447,067 $ 637,909 $ 267,188 72% Use of Reserves $ - $ 80,000 $ - $ 153,476 $ 73,476 92% Capital Expenses $ 56,914 $ 80,000 $ 70,524 $ 153,476 $ 73,476 92% Juvenile Case: Revenues $ 103,143 $ 101,030 $ 108,200 $ 113,700 $ 12,670 13% Operating Expenses $ 77,210 $ 86,010 $ 86,010 $ 90,681 $ 4,671 5% Use of Excess Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% EDC 1/z¢Sales Tax: Revenues $ 4,609,425 $ 4,652,104 $ 5,052,550 $ 5,311,100 $ 658,996 14% Operating Expenses $ 4,219,245 $ 4,097,391 $ 4,118,906 $ 4,227,246 $ 129,855 3% Use of Reserves $ - $ 1,553,098 $ - $ 3,071,565 $ 1,518,467 98% Capital Expenses $ 212,065 $ 1,553,098 $ 880,198 $ 3,071,565 $ 1,518,467 98% CCPD 1/4¢Sales Tax: Revenues $ 2,274,257 $ 2,290,945 $ 2,477,500 $ 2,601,325 $ 310,380 14% Operating Expenses $ 1,823,226 $ 2,253,636 $ 2,253,636 $ 2,596,932 $ 343,296 15% Use of Reserves $ - $ 237,825 $ 13,961 $ 275,747 $ 37,922 16% Capital Expenses $ 113,241 $ 237,825 $ 237,825 $ 275,747 $ 37,922 16% Police Seized Assets Fund: Revenues $ 509 $ - $ 1,000 $ 1,000 $ 1,000 0% Operating Expenses $ 164,309 $ 175,092 $ 175,092 $ 156,108 $ (18,984) (11%) Use of Reserves $ 163,800 $ 235,092 $ 234,092 $ 155,108 $ (79,984) (34%) Capital Expenses $ - $ 60,000 $ 60,000 $ - $ (60,000) (100%) Police Drug Fund Revenues $ 268,845 $ 1,000 $ 14,590 $ 700 $ (300) (30%) Operating Expenses $ - $ 1,000 $ 1,000 $ 700 $ (300) (30%) Use of Reserves $ - $ 200,000 $ - $ 200,000 $ - 0% Capital Expenses $ 14,310 $ 200,000 $ - $ 200,000 $ - 0% Grant Fund: Revenues $ 195,427 $ 147,169 $ 330,189 $ 212,747 $ 65,578 45% Operating Expenses $ 165,829 $ 145,117 $ 330,189 $ 212,747 $ 67,630 47% Use of Reserves $ 75,833 $ - $ - $ - $ - 0% Capital Expenses $ 94,788 $ - $ - $ - $ - 0% Car Rental Tax: Revenues $ 14,138,299 $ 14,108,782 $ 14,227,470 $ 14,227,470 $ 118,688 1% Operating Expenses $ 12,212,747 $ 11,496,233 $ 11,938,546 $ 11,672,591 $ 176,358 2% Use of Reserves $ 427,268 $ 5,254,175 $ 2,379,851 $ 2,933,307 $ (2,320,868) (44%) Capital Expenses $ 2,352,820 $ 5,254,175 $ 4,668,775 $ 2,933,307 $ (2,320,868) (44%) Glade Parks PID Revenues $ 93,263 $ - $ - $ - $ - 0% Operating Expenses $ - $ 49,635 $ - $ - $ (49,635) (100%) Use of Reserves $ - $ 49,635 $ - $ - $ (49,635) (100%) Capital Expenses $ - $ - $ - $ - Glade Parks TIRZ Revenues $ 405,336 $ 561,844 $ 645,347 $ 1,069,754 $ 507,910 90% Operating Expenses $ 385,668 $ 564,359 $ 525,486 $ 943,589 $ 379,230 67% Use of Reserves $ - $ 2,515 $ - $ - $ (2,515) (100%) Capital Expenses $ - $ - $ - $ - $ - 0% 26 Proposed FY16 Budget to Special Revenue Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $Diff % Diff. Cable PEG Fund: Revenues $ 153,191 $ 120,000 $ 120,500 $ 120,000 $ - 0% Operating Expenses $ 101,462 $ 120,000 $ 120,000 $ 120,000 $ - 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ 50,000 $ - $ - $ - $ - 0% Midtown PID: Revenues $ - $ - $ 350,920 $ 642,288 $ 642,288 0% Operating Expenses $ - $ - $ 350,920 $ 642,288 $ 642,288 0% Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 0% "formerly titled Public Safety Special Revenue 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 EDC '/2¢ Sales Tax Fund is used to account for the 'h¢ 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 used for the repayment of debt issued to fund public improvements within the district. The district will only assess property owners for the portion of the debt payment not covered with resources from the Glade Parks TIRZ. The Glade Parks Public Improvement District #2 (PID#2) 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. Proposed FY16 Budget to Internal Service Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $ Diff %Diff. Equipment Replacement: Revenue $ 1,795,492 $ 1,573,572 $ 2,859,917 $ 1,985,225 $ 411,653 26% Operating Expenses $ 1,235,246 $ 1,629,027 $ 1,629,027 $ 2,958,809 $ 1,329,782 82% Use of Excess Reserves $ - $ 55,455 $ - $ 973,584 $ 918,129 0% Insurance: Revenue $ 6,163,961 $ 6,492,245 $ 6,303,222 $ 7,509,937 $ 1,017,692 16% Operating Expenses $ 5,358,094 $ 6,484,245 $ 7,248,072 $ 7,413,007 $ 928,762 14% Use of Reserves $ - $ 100,000 $ 944,850 $ 100,000 $ - 0% Capital Expenses $ - $ 100,000 $ - $ 100,000 $ - 0% Risk/WC Management: Revenue $ 806,695 $ 870,616 $ 870,616 $ 953,743 $ 83,127 10% Operating Expenses $ 836,240 $ 868,025 $ 868,025 $ 923,293 $ 55,268 6% Use of Reserves $ 29,545 $ 179,500 $ 1,909 $ 175,000 $ (4,500) (3%) Capital Expenses $ - $ 179,500 $ 4,500 $ 175,000 $ (4,500) (3%) Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. The Risk Management Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 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 FY16 Budget to Debt Service Actual Budget Estimated Budget FY17 Proposed Funds FY 15 FY 16 FY 16 FY 17 $ Diff % Diff. General Obligation Debt Revenues $ 10,190,035 $ 4,214,353 $ 4,632,459 $ 4,812,368 $ 598,015 14% Operating Expenses $ 10,172,647 $ 4,328,718 $ 4,446,963 $ 4,684,798 $ 356,080 8% Use of Reserves $ - $ 114,365 $ - $ - $ (114,365) (100%) Star Center Debt Revenues $ 709,765 $ 710,105 $ 710,105 $ 711,956 $ 1,851 0% Operating Expenses $ 709,765 $ 709,805 $ 709,205 $ 711,956 $ 2,151 0% Use of Reserves $ 0 $ - $ - $ - $ - 0% EDC Debt Service Revenues $ 907,270 $ 169,376 $ 169,376 $ 47,016 $ (122,360) (72%) Operating Expenses $ 907,103 $ 169,376 $ 169,376 $ 47,016 $ (122,360) (72%) Use of Reserves $ - $ - $ - $ - $ - 0% Water&Wastewater Debt Revenues $ 607,655 $ 817,909 $ 818,209 $ 944,200 $ 126,291 15% Operating Expenses $ 540,803 $ 817,909 $ 818,209 $ 944,200 $ 126,291 15% Use of Reserves $ - $ - $ - $ - $ - 0% Texas Star Sports Complex Debt Revenues $ 159,400 $ 163,200 $ 155,191 $ - $ (163,200) (100%) Operating Expenses $ 158,650 $ 163,200 $ 163,200 $ - $ (163,200) (100%) Use of Reserves $ - $ - $ 8,009 $ - $ - 0% Texas Star Golf Course Debt Revenues $ 612,043 $ 613,849 $ 613,849 $ 590,076 $ (23,773) (4%) Operating Expenses $ 609,500 $ 613,849 $ 613,849 $ 590,076 $ (23,773) (4%) 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 14/15 FY 15/16 FY 15/16 FY 16/17 ACTUAL BUDGETED ESTIMATED BUDGETED CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50 CITY SECRETARY 3.50 3.50 3.50 3.50 INFORMATION SERVICES 1.00 1.00 1.00 1.00 FACILITY MAINTENANCE 3.00 3.00 3.00 3 3.50 LIBRARY 9.00 9.00 9.00 9.00 Total City Administration 20.00 20.00 20.00 20.50 FINANCE/BUDGET 2.00 2.00 2.00 2.00 COURTS 7.75 7.75 7.75 7.75 ACCOUNTING 2.50 3.50 3.50 3.50 PERSONNEL 3.50 3.50 3.50 3.50 PURCHASING 1.00 1.00 1.00 1.00 Total Finance/HR Department 16.75 17.75 17.75 17.75 PD CODE 14.75 1 15.00 15.00 15.00 PD ADMINISTRATION 5.75 1 6.00 6.00 6.00 PD PATROL 41.00 1 42.00 42.00 1 44.00 PD INVESTIGATION 13.50 1 13.00 13.00 13.00 PD SERVICE 22.00 22.00 22.00 1 21.00 PD DETENTION 18.00 18.00 18.00 1 17.00 Total Police Department 115.00 116.00 116.00 116.00 FIRE MARSHALL 4.00 4.00 4.00 4.00 FD ADMINISTRATION 4.00 4.00 4.00 4.00 FD PARAMEDIC 64.00 64.00 64.00 2 67.00 Total Fire Department 72.00 72.00 72.00 75.00 PLANNING 2.50 2.50 2.50 3 3.00 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 ENVIRONMENTAL HEALTH 0.00 0.00 0.00 0.00 Total Planning&Development 6.50 6.50 6.50 7.00 RECREATION 6.50 6.50 6.50 6.50 PARKS 11.00 11.00 11.00 11.00 SENIOR CENTER 2.00 2.00 2.00 2.00 PROGRAMS&SPECIAL EVENTS 0.00 0.00 0.00 0.00 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 Total Community Services 20.50 20.50 20.50 20.50 STREET MAINTENANCE 9.50 9.50 9.50 2 10.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 0.50 0.50 0.50 0.50 Total Public Works 13.00 13.00 13.00 14.00 GF NON-DEPARTMENTAL 0.00 0.50 0.50 0.50 Total Non-departmental 0.00 0.50 0.50 0.50 TOTAL GENERAL FUND 263.75 266.25 266.25 271.25 EDC-PARKS 12.25 12.25 12.25 2 13.25 EDC-LIBRARY 10.00 10.00 10.00 10.00 EDC-ECO.DEV. 1.00 1.00 1.00 1.00 TOTAL EDC FUND 23.25 23.25 23.25 24.25 WATER OFFICE 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 W&S ENGINEERING 2.50 2.50 2.50 2.50 WATER PRODUCTION 5.75 5.75 5.75 5.75 WATER DISTRIBUTION 7.25 7.25 7.25 7.25 SEWAGE&TREATMENT 7.00 7.00 7.00 7.00 METER READING 1.00 1.00 1.00 1.00 Total Public Works 23.50 23.50 23.50 23.50 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 9.50 10.00 10.00 10.00 Total Non-departmental 13.50 14.00 14.00 14.00 TOTAL W&S FUND 42.00 42.50 42.50 42.50 GOLF NON DEPARTMENTAL 0.75 0.75 0.75 0.75 GOLF COURSE MAINT. 4.00 4.00 4.00 4.00 GOLF PRO SHOP 2.50 2.50 2.50 2.50 GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00 GOLF CONFERENCE CENTRE 1.50 1.50 1.50 1.50 TOTAL GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1.25 1.25 CRIME CONTROL FUND 18.00 18.00 18.00 1 19.00 PUBLIC SAFETY SPECIAL FUND 3.00 1 2.00 2.00 1 1.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 7.00 7.00 7.00 7.00 SPECIAL RECREATION FUND 0.00 0.00 0.00 0.00 TEXAS STAR SPORTS COMPLEX 1.50 1.50 1.50 1.50 HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 37.25 36.25 36.25 36.25 TOTAL ALL FUNDS 378.00 380.00 380.00 386.00 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 30 Outstanding Bond Indebtedness Principal Amount of Date Description Amount Original Paying Agent Interest Rate Maturity Issued Outstanding Issuance General Obligation Refunding Bonds,Series 1/15/2011 $ 3,950,000 $ 6,575,000 U.S.Bank 3%to 4% 8/15/2021 2011 General Obligation Refunding Bonds,Series 12/31/2011 $ 3,825,000 $ 5,955,000 U.S.Bank 2%to 4% 2/15/2024 2012 General Obligation Refunding Bonds,Series 10/15/2014 $ 4,405,000 $ 5,685,000 U.S.Bank 3% 2/15/2020 2014 Tax&Waterworks&Sewer System(Limited Pledge)Revenue Certificates of Obligation, 1/15/2011 $ 2,515,000 $ 3,035,000 U.S.Bank 3%to 4.25% 8/15/2030 Series 20111 Tax&Waterworks&Sewer System(Limited Pledge)Revenue Certificates of Obligation, 10/15/2014 $ 5,715,000 $ 5,715,000 U.S.Bank 0%to 5% 8/15/2034 Series 20141 Tax&Waterworks&Sewer System(Limited Pledge)Revenue Certificates of Obligation, 10/27/2015 $ 3,030,000 $ 3,030,000 U.S.Bank 0%to 5% 2/15/2035 Series 20151 Tax&Waterworks&Sewer System (Limited Pledge)Revenue Certificates of Obligation, 1/12/2016 $ 16,450,000 $ 16,450,000 U.S.Bank 0%to 4% 2/15/2041 Series 20161 Taxable General Obligation Refunding 8/15/2010 $ 5,245,000 $ 8,110,000 U.S.Bank 2.5%to 4.4% 8/1/2025 Bonds,Series 20102 General Obligation Refunding Bonds,Series 11/1/2012 $ 5,695,000 $ 8,930,000 U.S.Bank 2%to 4% 2/15/2027 2012A3 Waterworks&Sewer System Revenue 3/29/2012 $ 2,055,000 $ 3,340,000 Bank of Texas 2.03% 7/15/2024 Refunding Bonds,Series 2012' Waterworks&Sewer System Revenue 6/25/2013 $ 1,405,000 $ 1,585,000 U.S.Bank 2%to 5% 7/15/2033 Bonds,Series 20134 Waterworks&Sewer System Revenue Texas Water Bonds,Series 2015A4 8/5/2015 $ 4,465,000 $ 4,685,000 Development 0%to 1.98% 7/15/2035 Board Waterworks&Sewer System Revenue Texas Water Bonds,Series 2015B4 8/5/2015 $ 2,380,000 $ 2,380,000 Development 0%to 1.68% 7/15/2035 Board Euless Development Corporation,Sales Tax 1/12/2012 $ 120,000 $ 3,785,000 Bank of Texas 1.43% 9/15/2019 Revenue Refunding Bonds,Series 2012 Proposed Bond Indebtedness Proposed Anticipated Proposed Description Issuance Proposed Payment Issuance Proposed IIlh . 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LO LO LO N N N N N LO l0 CC 34 THE CITY OF ELEss 35 J.:1:::.••••:1••':E••':!•::•••:1•••::••••::::1••::1••:::::::::••:::•::•••':::::1.:::••::::::1:•:::::i.•::•••••:::::::::::::::.•••::'•::::••••::'„F.-:-.:,---;:-E7-1--:::--------:-11:- :1,7.-,-'-_--------,--..„----7-1.-;.:.,--,,----.----- ,E E,,I ,E,;,I EEi,E: nEEF ,E,i,E,r 4,EnEEF i,E,i,E,'r ...E.E ,E ....• .... „•.«En• "E`n�E� ..: .. ''E EE. 4En E.'.E<< .Eu E`n iilitiutat ,E,; THE CITY OF ELEss 37 ::•1;11•11:;::!':.::':::::: a ..._--..„„—7'-,:-....:,'".--.7,'...T..--1::..-.7.....'...'...-....---:.:-..!...-..-..."-......'..........'''''.!..'•••••••.....'1.:'.!........'. ..E. +.Ea. r,Ea. ,E,i r,E, FE,'r €€E€' E; „.`«E`n. EJ. h' .......Ei ,.�Eu�E`n� a ,.?: - 38 • WELCOME TO A LOOK AT THE CITY OF ELILESS, 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 690 acres of undeveloped land remaining outside the airport. \JIIP I .04 ti. E 55 lIL'ry�-., P `}�, Sit Di 41104i1 31. The City of Euless yig am . \ �1 II 011111414a"liel:4- T&.. W EiJCE55 ;,IE :F�119=I ■IL I lig '''-- ' 13 pp, i OP RAZImill k iii a all ■• nr r=ori 1111 t diplalt LFort Worth 130 Dallas n �'Ill1� �►7,77,i .- 1 _ _......._ yrs 0 HISTORY Euless was officially founded in 1867 and named after the Elisha Adams Euless family. The family settled here with many of their Tennessee neighbors. Mr. Euless served two terms as Tarrant County sheriff in the 1890's. The City of Euless was incorporated on February 24, 1953 with a total population of less than 4,200. The community experienced a growth surge in the 1970's with the completion of D/FW Airport in 1974. The 1980 census reported the population of Euless as 24,002. The 2010 Census Population Count was 51,277. Current population figures for Euless total 54,250. 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 39 boards and commissions were created to assist the City Council in deciding matters of policy and procedures and meet on various issues throughout the year. DEMOGRAPHICS Euless' close proximity to D/FW Airport has made the City a major commercial-industrial center for the Northeast Tarrant County area. In recent years, new retail development has added a number of quality shopping centers which provide residents with a variety of goods and services to choose from. This diversified business community provides substantial property tax revenues and sales tax revenues to the City. The City collects 2% of sales and use receipts from businesses within the City. A total of $20,364,878 was collected during FY2015-16. Of 15,142 non-mineral lease property accounts in the City, 12,808 are residential accounts. The top ten taxpayers listed in the following table are found in the remaining 2,334 commercial and industrial accounts. Over the past year, taxable property values increased over $400 million dollars from $3,153,297,953 to $3,553,921,930, a 12.7% increase due to an increase in both residential and commercial property values. Ten Largest Property Taxpayers 2016-17 % of Total Taxable Taxable Nature of Assessed Assessed Name of Taxpayer Property Valuation Valuation EAN Holdings LLC Car Rental $86,646,346 2.44% CH Realty VI/MF Colleyville 2801 LP Apartments $72,630,000 2.04% Westdale Hills 2013 LP Apartments $67,629,899 1.90% TX Apt 2525 Texas 360 LP Apartments $61,170,000 1.72% Stoneleigh at Bear Creek Apt. Apartments $54,489,998 1.53% Star Monticello LLC Apartments $52,200,000 1.47% CMF 15 Portfolio LLC Apartments $50,203,700 1.41% LSREF3 Bravo (Dallas) LLC Apartments $48,000,000 1.35% Star Kensington LLC Apartments $46,200,000 1.30% Avis Budget Car Rental LLC Car Rental $40,173,004 1.13% $579,342,947 16.30% Population with a median age of 34.9 years (U.S. Census Bureau American Fact Finder) has increased from 52,900 to 54,250 in ten years. The City's median household income is $54,974, which compares favorably to $53,207 for the State of Texas (U.S. Census Bureau American Fact Finder). The educational level is 90.3% high school graduate or higher (U.S. Census Bureau American Fact Finder). 40 POPULATION EDUCATION OF THOSE 25 55.000 54.200 34,030 YEARS & OVER 54,000- 54,250 53,400 54,012 53,740 53.0010- High School 52,900 Graduate Some College 52000_ 51,7•. 22'% z7y ishAssociate's Degree 51,000- 51,277 51,34 0 51,500 8.4X Bachelor's 000 Graduate or Degree so. No High School Professional 24'% 49,000 -{o Diploma egree he re e r°',k re re a erpo 10% -aoo,.amsvwx..ee a,Iw,m.. oa$•voouw�m. ..mwe,.,..nwwoq.wn.am.r*.c,.r.,..+ao..m�xc American Fact Finder: U.S.Census Bureau COMMUNITY INFORMATION Being centrally located, the Hurst-Euless-Bedford area (also known as the Mid-Cities) can tap into the abundant cultural, sports and recreational amenities that Dallas and Fort Worth offer. Citizens of Euless can access some of the Nation's finest museums, zoos, symphonies, ballets, and operas. In addition, amusement facilities such as Six Flags over Texas, Six Flags Hurricane Harbor Water Park, and Fort Worth's historic stockyards are all within a short driving distance. For the avid sports enthusiast, both amateur and professional sporting activities are available year- round. Professional sports teams, including the Dallas Cowboys, Texas Rangers, Dallas Mavericks, Dallas Stars, and FC Dallas plays all of their home games within a 20-30 minute drive from Euless. In the spring and summer months, citizens can catch a minor league baseball game featuring the Fort Worth Cats, the Frisco Rough Riders or the Grand Prairie Air Hogs. Or, if you prefer hockey, you can take in an exciting minor league hockey game featuring the Fort Worth Brahmas. For the racing fans, the fastest and loudest sporting facility in the D/FW metroplex is Texas Motor Speedway where top names in both NASCAR and Indy Car racing compete. Collegiate sports are also available through a local university network, which includes Southern Methodist University, Texas Christian University, the University of North Texas, the University of Texas at Arlington, and Texas Wesleyan University. The City is serviced by several medical facilities which are recognized among the best in the D/FW metroplex. Texas Health Resources Harris Methodist H-E-B Hospital (Harris H-E-B) is fully equipped with state-of-the-art technology to meet today's medical needs. The hospital offers patients a full range of health services in completely modern facilities and has access to CareFlite airborne ambulance to provide quick transport in the most immediate emergencies. In addition to acute care services, Harris H-E-B offers comprehensive programs for the treatment of alcoholism, chemical dependencies, and psychiatric care. The Edwards Cancer Center, located on the hospital campus, offers radiation therapy and a full range of comprehensive cancer care. The City is tied directly into the Tarrant County 9-1-1 emergency response system and provides advanced life support ambulance service through the Euless Fire Department. Educational facilities within the City are provided by the Hurst-Euless-Bedford (HEB) and Grapevine-Colleyville Independent School Districts. The HEB ISD consists of twenty elementary schools, five junior high schools, two high schools, and three non-traditional campuses with total enrollment topping 22,090 students. Of these facilities, six elementary schools, two junior highs, 41 one high school, and one non-traditional campus are located in the City of Euless. The Grapevine- Colleyville ISD has one elementary school located in northern Euless. The school district's educational program stresses intellectual development, occupational and economic competence, citizenship, personal and social development, and health and physical fitness. Course content and teaching methods are designed to accommodate the needs of each student. These include basic studies, honors courses, advanced placement offerings, and a variety of instructional programs for children with learning disabilities. The commitment to quality learning also extends to higher education. The Tarrant County College (TCC) offers a wide range of curriculum in occupational, basic studies, and continuing education courses. The College reports total enrollment of 99,805 making it 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 campus is fully accredited by the Southern Association of Colleges and Schools Commission on Colleges to award an associate's degree. The City of Euless provides many facilities and services to its Citizens including eighteen parks totaling 345 acres, 3.65 miles of paved trails, 2.75 miles of unpaved trails, four tennis courts, an aquatics park with numerous outdoor and indoor features, two outdoor swimming pools, four sand volleyball courts, 15 playgrounds, a splash pad, two fishing piers, six pavilions, four gazebos, three amphitheaters, a Conference Centre, Golf Course, youth and adult sports complex, and an ice hockey facility. Indoor recreational facilities include a 35,000 square foot recreation center with a 5,000 square foot fitness center, a 35,000 square foot senior center, over 12,000 square feet of rental facilities, an almost 2,000 square foot museum, and a 1,500 square foot log house. The City has three fire stations serviced by 73 certified firefighters and one police station serviced by 92 certified officers. The City also maintains a full service library with over 100,000 materials. Current bond ratings for the City's General Obligation Bonds are "AA" from Standard & Poor's and "Aa2" from Moody's. The City's website (www.eulesstx.gov) allows citizens to access vital information and services 24 hours a day, 7 days a week. Interactive functions include the City's mapping system, subscription to emergency mobile e-mail and text alerts, and subscription to MyEuless which includes construction updates, community news, employment opportunities, library events, Texas Star events, and recreation classes offered. There are many other features that appeal to visitors, businesses, and residents including online forms and payment options, financial information, and events calendar. 42 1� _ M�maf'1LeCityafFSules _L To provide our citizens the most efficient services possible that protect and enhance the quality of life, through planning and visionary leadership . THE CITY OF FISCAL YEAR 2016-17 GOALS MATRIX F S w0 0y O o�' Fm c` moi c�� • o O O• w\ �y `Q�'� � Oyy �Ji QQ Gi is i o J ��• JV Q 0 , O C V y i y 0 +V ..... Qo coo CJ mo wo Ji y' 0 o a a yi y� •may QO o ua miy` ``� m `,6 yo yob 4'' �m O dom Q d4m Qim Administration Facilities Library Fiscal Services Police Fire Development Parks&Community Services Public Works Water Department Recreation Arbor Daze Texas Star Sports Complex Texas Star Golf Course Hotel/Motel Economic Development Note:Department Goals that align with City goals are highlighted in blue on the matrix above. 44 Goals 8c Objectives = �L— ❖ The City will maintain a legal, open ❖ Promote quality infrastructure improvements environment that focuses on providing to allow our City to thrive. excellent service to our citizens. ➢ Maintain Euless' street system to effectively > Assure courteous, effective, and efficient service accommodate vehicular traffic while protecting to both external and internal customers. the integrity of attractive median and right-of- > Pursue technological updates that will enhance way landscaping. customer service. > Aggressively pursue infrastructure improvements ➢ Structure departmental operations to ensure in conjunction with the Capital Improvements rapid response and resolution to customers. Program using a pay as you go system when ❖ The City will maintain financial integrity while possible. minimizing the impact on Euless citizens. ➢ Enhance pedestrian-oriented means of travel ➢ Explore new and innovative revenue sources. throughout Euless to enhance public safety. ➢ Promote and utilize Euless businesses whenever ❖ Attract visitors to the City. possible when making municipal purchases. > Provide special events throughout the City. > Adopt the city budget in context of the multi-year > Promote the Texas Star Conference Centre, Golf financial plan which emphasizes funding of capital Course and Athletic Complex. projects through operating revenues rather than > Promote the use of public art at city buildings and issuing debt. parks. > Maintain reserves levels as provided for in the ❖ Provide quality leisure activities and events for City's fiscal policy. the community. > Retain high bond rating and financial reputation. > Continue to provide a wide variety of educational ❖ Provide Quality Public Safety and Health and recreational classes and activities to all ages Services to the community. at a reasonable cost through the Parks and ➢ Promote proactive neighborhood-based crime Library departments. watch. ➢ Continue to provide recreational sports options ➢ Promote high visibility and community for youth and adults in our community. involvement for public safety employees. ➢ Provide activities and social outings for senior > Support strict health and code enforcement. residents. ➢ Uphold commitment to environmental programs. ➢ Provide events that encourage Community ➢ Explore and develop programs to reduce crime. engagement. ➢ Maintain excellent reputation in police and fire ❖ Instill "sense of community" in Euless' services. residents. > Provide quality emergency medical services to ➢ Build a sense of community through activities our citizens. including Citizens Police and Fire Academies, ❖ Employ high-quality, professional, service- Town Hall meetings, Neighborhood meetings, oriented personnel. and apartment managers meetings. > Promote educational standards and re-education ➢ Work to find new avenues to involve more opportunities. residents in the civic process and to serve on ➢ Cultivate future leaders. boards and commissions with the hope of > Maintain a work force of highly qualified,friendly, developing leadership from a diversified section and professional employees. of the community. ➢ Provide competitive salary and benefit packages ➢ Promote community partnerships with to retain a motivated work force. neighboring cities, HEB ISD, non-profit agencies, ❖ Provide for a diversified business climate. and DFW Airport. > Enhance communication between the City and ❖ Continue development of vacant tracts and the business community. seek re-development opportunities that will > Pursue economic development through the use of complement the overall vision for Euless. innovation programs that seeks to emphasize ➢ Provide a business friendly environment that retention and expansion of existing businesses. promotes quality development. > Promote the City's premier locations as a key > Seeks partnerships that will provide more diverse element to the City's image and success. sales tax base, shopping opportunities, and jobs > Promote existing and new businesses in the City. that complement the existing commercial base. 45 ►� Accomplishments ►�. j�� y J1\ 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 reduced the ad valorem tax rate by one half of a cent to $.4625. They held various meetings including town hall meetings, budget meetings, neighborhood meetings, Tongan Community Committee meetings and a water conservation forum to provide open dialogue between residents, elected officials, and staff. Open houses at the Police Department and Fire Department 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 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 Police Department, National Night Out, recruitment for the Police Department and commercials for Main Street businesses. They also play a major role in working with the media both proactively and during crisis and received an Advanced Media Relations certification this year. 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 30th consecutive year. Only 5 other cities in Texas have received this award more times than Euless. THE COMMUNITY SERVICES DEPARTMENT increased youth class registration by nearly 30%in fiscal year 2016, surpassed 40,000 annual visits to our aquatic center for the 4th consecutive year, and hosted senior center attendance of more than 43,000. THE TEXAS STAR SPORTS COMPLEX registered over 1,400 league teams and over 1,000 tournament teams between the two facilities. FACILITY MAINTENACE OPERATIONS completed the remodel of the Planning/Engineering building, completed the reconstruction for the City Hall courtyard, converted over 100 of the City facilities parking lots lights to LED and installed a new HVAC system in the Library's Story Time Room. FLEET OPERATIONS received the Automotive Service Excellence (ASE) "Blue Shield of Excellence" award for the 21st consecutive year. The City was recognized by NCTCOG as a leader in emission reduction in North Central Texas for 2016 by obtaining "Silver" status. THE POLICE DEPARTMENT purchased additional body armor to help provide a safer work environment in hazardous situations due to the heightened risk to police officers. They conducted in-service training sessions and increased emergency response and active shooter training throughout the department. They held two successful 46 ►� Accomplishments ►�. summer camps for youth. They continued to maintain and improve Neighborhood Block Watch groups, participated in National Night Out Campaign, began Coffee with a Cop program, taught several outreach classes and continued the Citizens Police Academy. They continued to explore new ways to utilized social media to encourage community involvement, provide education, and public service announcements. The department developed a recruiting video to help attract quality police and civilian applicants. The Cadet program has thus far produced two quality police officers and a full time civilian. The Cadet program continues to attract outstanding young men and women who are interested in a career in Law Enforcement. Detention received a perfect Immigration and Customs Enforcements (ICE)annual inspection report. MUNICIPAL COURT processes all Class C offenses filed by the Euless Police Department as well as those filed by DFW Airport. The court has implemented procedures to provide payment and community service options for qualifying defendants. They also continue their relationship with Mothers Against Drunk Driving (MADD)by hosting Victims' Impact Panel sessions for minors with alcohol charges. THE PUBLIC WORKS AND ENGINEERING DEPARTMENT continued the general maintenance and repair of the City's infrastructure which includes streets, sidewalks, storm drainage system, water and sewer systems, traffic signals and the reclaimed water system. Engineering staff completed the design and contract management of several City projects and also conducted reviews and inspection on all City wide development projects. Animal Shelter staff continues its great relationship with the Girls Awareness Program (GAP) organization. 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 eleventh 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. Significant improvements were made to the 4G wireless network to allow for increased speed and capacity. Desktop computer and server hardware continued to move toward virtualized environments, including virtualized servers for the automated metering infrastructure (AMI) program. The internet connection for staff and hosted systems was upgraded from copper to fiber for increased stability and multiple security enhancements were implemented. THE FIRE DEPARTMENT had a very productive fiscal year. Steps were taken to help maintain its Class#1 Public Protection Rating through the Insurance Services Organization (ISO). Euless is one of only 33 communities in Texas with a Class #1 rating. Training has been and continues to be a high priority in the department, with an updated officer development program implemented to help prepare officers for management roles.The Department continue to be very active participants at the state and local level by participation in various regional committees, county work groups, NEFDA and the Texas Commission on Fire Protection. THE FIRE MARSHAL'S OFFICE embraced the challenges posed by a growing community and a significant increase in new construction around the community. Support was provided in the maintenance of the Class #1 Public Protection Rating by adoption of the 2015 International Fire Code, working with the Insurance Services Organization and local businesses to be sure commercial properties in the City were receiving proper insurance credits for fire sprinkler systems and generally preparing for the ISO evaluation. The Department tested over 3000 smoke detectors as part of its ongoing smoke detector compliance program in apartments. Public education was an important outreach tool in the community. Videos using the Clown Troop and were utilized on social media to spread safety message well beyond the citizens of Euless. Through the combination of Facebook, the use of static displays and a new marketing approach to fire safety education, the Department reached a large segment of the population with fire safety messages. THE FINANCE DEPARTMENT received the Distinguished Budget Award for the fiscal year 2016 Budget and Certificate of Excellence in Financial Reporting for the fiscal year 2015 Audit from the Government Finance Officers Association of the US and Canada. In addition, the department issued two separate certificate of obligation packages, a tax note issuance and managed a multi-million dollar investment portfolio. 47 11►._ = Accomplishments �. -7" J4. THE GEOGRAPHIC INFORMATION SYSTEMS DEPARTMENT (GIS) continued to build new web based applications to assist in emergency response and to provide better access to data for the general public. The core system of the GIS was updated to provided more convenient data storage with the capability to edit from multiple workstations and provide a better back-up system. 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 PURCHASING DEPARTMENT held an online auctions during the year for proper disposal of assets. They continued to expand the procurement card program throughout the City alleviating some of the workload required for small dollar purchases. They continued to assist departments with purchasing guidelines and state law compliance. THE PLANNING AND DEVELOPMENT DEPARTMENT successfully facilitated the construction of various projects located within the Glade Parks including numerous new retail stores and restaurants. Fifty-nine(59)building permits have been issued for the 127 lot residential subdivision at Glade Parks which have an average value of$480,000. Numerous residential lots are also under development at the Riverwalk!. There are several other major developments and transportation projects that have been approved or will be completed that have created a strong redevelopment momentum south of Airport Freeway. These projects include: a mixed-use development called Founder's Parc(formerly Midtown)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 38 lot single family subdivision. The Texas Department of Transportation will be rebuilding/enhancing portions 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) new intersections will be created at Main St., Ector Drive, and FM 157 with signage, landscaping, lighting, and new/enhanced bridge abutments. THE INSPECTION SERVICES DEPARTMENT issued over 183 new residential building permits, 166 residential addition/alteration permits, 223 residential fence permits permits, and 98 certificates of occupancy and assisted in numerous development site plan reviews. They continue to work with the code compliance division placing emphasis on ordinance compliance through calls, on-site visits, door hangers, notices of violation, citations, and appearances in municipal court. THE UTILITY BILLING DEPARTMENT the utility billing staff set-up over 2,100 new accounts, responded to over 10,690 service calls, and converted billing and collections for more than 7,000 meters to new automated metering system. TEXAS STAR GOLF COURSE received a 4'/2 star rating from Golf Digest for the 16th consecutive year and listed in top places to play in Texas. The course was named again by Golf Week and Avid Golfer as one of the Top Ranked Municipal Golf Courses in the Metroplex. The Golf Shop is using online tee times from their Texas Star website which continues to see increase in the number of online bookings. An increased presence on social media is utilized to market the course, Raven's Grille, and the Conference Centre as well as text marketing. The Mini Verde Greens after their second year of growth have performed well, providing consistent well-groomed conditions throughout the year. 48 Wie hh•ir it J • Residential Monthly Service Charges * J • Water Wastewater Trash Drainage Recycling FY17 $10.75 Base $9.50+90% of metered water $1.30 per home Prop Tiered Rates/tgals usage @ $3.72 per tgals. $9.26 $2.50 $2.76 per home-cart 0-2 tgals - $3.44 $1.01 per apt. unit 3-8 tgals - $4.37 $.65 for Seniors 9-15 tgals - $4.94 $2.11 for Seniors 16-35 tgals - $5.47 home-cart Over 35 tgals - $6.07 FY16 $9.75 Base $8.50+90% of metered water $1.26 per home Tiered Rates/tgals usage @ $3.59 per tgals. $8.99 $2.50 $2.68 per home-cart 0-2 tgals - $3.24 $1.00 per apt. unit 3-8 tgals - $4.17 $.63 for Seniors 9-15 tgals - $4.74 $2.05 for Seniors 16-35 tgals - $5.27 home-cart Over 35 tgals - $5.87 FY15 $8.95 Base $7.75+90% of metered water $1.22 per home Tiered Rates/tgals usage @ $3.33 per tgals. $8.73 $2.50 $2.60 per home-cart 0-2 tgals - $2.97 $.99 per apt. unit 3-8 tgals - $3.90 $.61 for Seniors 9-15 tgals - $4.47 $1.99 for Seniors 16-35 tgals - $5.00 home-cart Over 35 tgals - $5.60 General Fund Key Fiscal Points Proposed % Budget % Actual FY17 Change FY16 Change FY15 Operating Expenses $39,752,761 6% $37,349,074 7.89% $34,617,750 Capital Expenses $ 2,099,305 (13%) $ 2,411,193 37.28% $ 1,756,363 Tax Rate .462500 per$100 (1.07%) .467500 per$100 0% .467500 per$100 Debt = .099447 Debt = .100929 Debt = .102995 M&O = .363053 M&O = .366571 M&O = .364505 Taxable Valuation* $3,553,921,930 12.7% $3,153,297,953 3.38% $3,050,289,663 Debt Rating: Moody's G.O. =Aa2 G.O. =Aa2 G.O. =Aa2 W&S =Aa2 W&S =Aa2 W&S =Aa2 Drainage =Al Drainage =Al Drainage =Al Sales Tax =Al Sales Tax =Al Sales Tax =Al S & P G.O. =AA G.O. =AA G.O. =AA W&S=AA+ W&S=AA+ W&S=AA+ Drainage = AA+ Drainage =AA+ Drainage = AA+ *Includes minimum taxable value of properties under protest and estimate of incomplete properties. 49 Y CI 0 r� 0 cc �y � aa 0 Z C ¢ z ct L Q cc �..{ CC U U z W N 0 0 H , } N �' L J O Z O c O c a U [/) W W L Z 0 m = ._ -U X - GC ? N �+ 5C u co a U �O a v c~i) a Y U �I U 0 LL LL O Y 0 z 0 p L u, Qz c(5.] z .£ 0 = 0z U 2 a a ¢ u O z v ( Q v} cc v LL _c H 0 0 W Q r F— HLU VI m 0 \J _ _ J V1 O Q \ :4 f I�IJ^.� V tiL_. 0 CC aj M C u m _ 1- Z � a U O Q o 2 x v V E a F N Z Q W C ct = O W Q1 Cr dm W Z ro cc 4/7 ? a Q m a CC W LL a tu C Q U 0 W � z Ci w a J L.) 2 CC VILLI J J Z d' — U v u, cu 4 W O O ¢ u 1 sI- U Z 0 a� CC Z m z N O ' I- NJ Q tit CC U LU U E Q z vLT O Ct r O ' O co 0 M on tt C a O 0 'E ❑ F ro U U.S ct a 6 < 5- F w U in Ln E `r X U cc 0 u.r 0 CC r ¢ LL F0 '' cc 7-ts a Lu 3 ;1 a O E 'r73 ›- V W m V cc Li_ K, Q C C, W O >- 0 U Y W03 2 O T Z c- m J a �LT- F � � ao cc i5 0 0 W r �% UI LL a a a� S ^ a 7 a u 1 1 1 50 BUDGET PROCESS DEFINITION AND AUTHORITY The budget is a financial plan for a specific fiscal year that contains both the estimated revenues to be received during the year and the proposed expenditures to be incurred to achieve stated objectives. The City Charter established the City of Euless' fiscal year as October 1 through September 30. The City Charter further states: The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the City Council, which shall contain the following information. In preparing the budget, each employee, officer, board, and department shall assist the city manager by furnishing all necessary information. (1) The city manager's budget message shall outline the proposed financial policies for the next fiscal year with explanations of any changes from previous years in expenditures and any major changes of policy and a complete statement regarding the financial condition of the City. (2) An estimate of all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee, and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year to date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest, and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. PUBLIC ACCESS Article VII, Section 3 of the City Charter provides: The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be open for public inspection by anyone interested. PUBLIC HEARINGS Article VII, Section 4 of the City Charter provides: At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinion concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. 51 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 52 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 4th and 6th, the City Council reviewed the preliminary operating and capital budgets. At their regularly scheduled City Council meeting on August 16th, the Euless City Council set a date, time, and place for the budget public hearing on August 30th. City Council held that public hearing and adopted the budget August 30th. After the budget adoption, the Finance Department prepares a monthly financial report which is presented to the City Council for their review. 53 FY2016-2017 Budget Schedule DATE RESPONSIBILITY ACTION February 24 Managers, Directors&Administrators Budget Kickoff-2:00PM,City Hall Council Chambers March 4 Managers, Directors&Administrators Computer Request Forms due to Information Services, Vehicle Request due to Fleet Services,and pay plan adjustments to HR. March 14-18 CMO, Finance&Directors Preliminary CIP Review(Facilities, Public Works,PACS) Managers, Directors,Administrators& All New Request Budget Forms, including FY2017 Multi-year Budget March 24 Finance Forms and Capital & Supplemental Request, with supporting documentation and rankings,returned to Finance. Managers, Directors,Administrators& All Other Budget Forms, including FY2017 Narratives, Summaries, Known April 1 Exceptions and Travel Budget Forms, with supporting documentation, Finance returned to Finance. Departmental Data Entry completed. April 2-11 Finance Review Departmental Budgets and Data Entry as needed April 4-8 Finance&Directors Visit regarding changes in Fee Ordinance April 8 Finance&Directors All CIP Sheets Updated and returned to Finance. April 11-22 CMO, Finance&Directors Operating&Capital Budget Review with Directors and Administrators May 16 TAD Preliminary Tax Roll from TAD May 16-19 CMO City Manager's Office-Review May 26 CSO&Finance Publish Notice of Public Hearing on CCPD budget to be held on June 9th (CCPD Board) May 31-June 24 CMO&Finance CMO Final Review, Capital and Supplemental Recommendations, and Finalize CIP June 9 CCPD Board Hold Public Hearing on CCPD Budget. Adopt FY2017 CCPD Budget. Submit CCPD Budget to City Council. June 9 CC Receive CCPD Budget. Special called meeting at 6:00P.M. June 9 CC,CMO&Directors Pre-Budget Work Session on Capital and Supplemental at 6:15P.M. June 23 CC,CMO&Directors Town Hall Meeting June 27 CC,CMO&Finance CIP Budget Work Session July 1-18 Finance Finalize Preliminary Budget Document July 5 CMO&Finance Weekly Update with FB&Exec.Summaries July 11 CMO&Finance Weekly Update with FB&Exec.Summaries July 18 CMO&Finance Weekly Update with FB&Exec.Summaries July 25 TAD Receipt of Final Tax Roll from TAD(Make final changes) July 27* Finance Preliminary Budget:CC,CMO,CSO, Library,Website Publish Notice of Public Hearing of EDC Budget to be held August 15th July 31 CSO&Finance (EDC Board). Publish Notice of City Council Public Hearing of CCPD Budget to be held on August 16th. August 4 CC,CMO&Finance Budget Work Session August 6 CC,CMO&Finance Budget Work Session August 15 EDC Board Hold Public Hearing on EDC Budget and Adopt FY2017 EDC Budget. Vote to Place a Proposal to adopt a Specified Tax Rate on the September 13th agenda. Schedule Public Hearings on Proposed Tax Rate for August August 16 CC 30th and September 6th. Schedule Public Hearing on Proposed City and EDC budgets to be held August 30th. Hold Public Hearing on FY2017 CCPD Budget.Approve CCPD Budget. Publish Notice of Property Tax Rate and Public Hearings on Tax Increase August 18 CSO&Finance to be held August 30th and September 6th. Publish Notice of Public Hearing on Proposed Budgets(City and EDC)to be held August 30th. Hold Public Hearing on Proposed EDC and City FY2017 budgets.Approve EDC Budget. First Reading and Adoption of the FY2017 Budget. Ratify August 30 CC Property Revenue Increase. Hold 1st Public Hearing on Proposed Tax Rate.Announce date,time and place of meeting to adopt the proposed tax rate and announce date, time and place of 2nd public hearing on the Tax Rate. Special Called Meeting to Hold 2nd Public Hearing on Proposed Tax Rate. September 6 CC Announce date, time and place of meeting to adopt the proposed tax rate for Tax Year 2016 for September 13th. September 13 CC Second Reading and Adoption of FY2017 Budget (if necessary). First Reading and Adoption of Tax Rate. Adopt the Tax Roll. September 27 CC Final Reading and Adoption of Tax Rate(if necessary). Tentative Subject to Change 54 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¶102.001 et seq. 55 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 11102.001 et seq. Sec. 5. Proceeding on adoption of budget. After public hearing, the Council shall analyze the budget, making any additions or deletions which they feel appropriate, and shall, at least ten (10) days prior to the beginning of the next fiscal year, adopt the budget by a favorable majority vote all members of the Council. State law reference—Budget,V.T.C.A.Local Government Code¶102.001 et seq. Sec. 6. Budget, appropriation, and amount to be raised by taxation. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the Council shall constitute the official appropriations as proposed expenditures for the current year and shall constitute the basis of the official levy of the property tax as the amount of tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in no case exceed proposed revenue plus cash on hand. Unused appropriations may be transferred to any item required for the same general purpose. Sec. 7. Unallocated reserve fund. The City Manager may recommend for action by the Council, an unallocated reserve fund to be used for unexpected items of expense which were not contained as original items of expenditures. Sec. 8. Amending the budget. Under the extreme emergency conditions which may arise and which could not reasonably have been foreseen in the normal process of planning the budget, the Council may, by a majority vote of the full membership, amend or change the budget to provide for any additional expenses in which the general welfare of the citizenry is involved. These amendments shall be by ordinance, and shall become an attachment to the original budget. State law reference—Budget,V.T.C.A.Local Government Code 11102.001 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. 56 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. 57 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. 58 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. 59 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 60 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. DC 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. 61 D. Compensated Absences—The City will establish a separate reserve within its operating funds to pay for accrued vacation leave. Accrued vacation leave can normally be paid by allowing a vacated position to remain open for several weeks. This reserve will be established based upon a schedule of estimated retirements which will be developed in conjunction with the operating budget. E. Equipment Replacement—The City shall maintain an Equipment Replacement Fund for major rolling stock. Funds will be transferred based on a depreciated calculation of each piece of equipment. F. Health Claims — The City shall maintain a fund for health claims for all employees. Adequate reserves shall be maintained as determined actuarially. All reasonable cost containments will be reviewed to keep the cost to the City and the employees minimal. X. DEBT MANAGEMENT A. Short-Term Debt — Short-term debt may be issued for interim financing, short economic life assets, or funding operational cash flow deficits or anticipated revenues. If utilized, tax anticipation notes (TAN's) will be retired annually, and bond anticipation notes (BAN's)will be retired within six months of completion of the project. Any short-term debt outstanding at year end will not exceed 5% (including TAN's, but excluding BAN's)of net operating revenues. B. Long-Term Debt — The City may issue long-term debt when it is deemed that capital improvements should not be financed from current revenues, reserves, or short-term borrowings. Long-Term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. C. Self-Supporting Debt — When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. D. Rating — Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. E. Water and Wastewater Bond Coverage Ratios — The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50 for revenue bonds "technical average" and 1.25 for all indebtedness "practical coverage". The City will issue new debt for an Enterprise only after an "additional bonds" test has been applied to the issuance. This test determines that revenues are sufficient to defray the additional debt service burden that will be created by the new issuance. F. Federal Requirements —The City will maintain procedures to comply with arbitrage rebate and other Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate requirements, the City will attempt to issue bonds in increments not to exceed $5,000,000 per calendar year. G. Debt Service Reserves —The Debt Service Fund should not have reserves or balances in excess of one month of principal and interest plus 15% of the principal outstanding of unrefunded debt issued prior to September 1, 1986. This maximum is dictated by Federal law and does not include the amounts accrued for the next debt service payment. The policy above does not preclude the debt service reserves normally established to market revenue bonds. The City's policy and bond ordinance requirement are to maintain these debt service reserves at the level of the average annual debt service. H. Debt Burden — The Debt Burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored. I. Debt Structuring —The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. J. Competitive vs. Negotiated Bidding — The City will analyze on a per issue and market basis the desire to utilize competitive versus negotiated sale of bonds. In either instance, the fiscal staff will present to management and council advantages and disadvantages of the process. 62 K. Bidding Parameters — The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include: • Limits between lowest and highest coupons • Coupon requirements relative to the yield curve • Method of underwriter compensation, discount or premium coupons • Use of True Interest Cost (TIC)vs. Net interest Cost(NIC) • Use of bond insurance • Deep discount bonds • Variable rate bonds • Call provisions L. Bond Issuance Advisory Fees and Costs — The City will be actively involved in the selection of all financial advisors, underwriters, paying agents, and bond counsel. The City shall evaluate the merits of rotating professional advisors and consultants as well as the kinds of services and fee structures available from independent financial advisors, investment banking firms, and commercial banks. The City will carefully itemize and scrutinize all costs associated with the issuance of bonds. M. Refunding Debt — The City shall continually review outstanding obligations and may initiate refinancing when the potential for present value savings calculate to approximately five percent (5%) or gross savings exceed $100,000. N. Maximum Debt Levels — The water and wastewater bond maximum shall be within Bond Coverage Ratios as stated in this policy. The City will strive to keep the portion of the City's ad valorem tax rate for interest and sinking (debt service) that is tax supported debt (excluding self-supporting debt) below forty percent (40%) of the total adopted City ad valorem tax rate. The State of Texas limits the total City ad valorem tax rate to$2.50 per$100 valuation. O. Fixed Rate Debt—To maintain a predictable debt service schedule, the City may give preference to debt that carries a fixed interest rate. P. Variable Rate Debt - Variable rate debt is debt that bears interest at a floating rate established at specific intervals. The City strives not to exceed thirty percent (30%) of the City's total outstanding debt in variable rate debt and may consider using variable rate debt in circumstances where assets and liabilities match, for interim financing, where interest rates are above historic averages, if diversification of debt is desired, or there is a variable revenue stream. XI. STAFFING AND TRAINING A. Adequate Staffing — Staffing levels will be adequate for the fiscal functions of the City to function effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload shedding alternatives as well as technology will be explored before adding staff. B. Training — The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all information and training materials acquired from seminars, conferences, and related education efforts. C. Awards, Credentials — The City will support efforts and involvements which result in meeting standards and receiving exemplary recitations on behalf of any of the City's fiscal policies, practices, processes, products, or personnel. 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GENERAL FUND SUMMARY ACTUAL BUDGET ESTIMATED PROJECTED FY2014-15 FY2015-16 FY2015-16t1t FY2016-17 BEGINNING FUND BALANCE $ 10,850,457 $ 11,049,329 $ 10,049,329 $ 9,120,451 REVENUES Property Taxes $ 10,794,907 $ 11,372,966 $ 11,140,219 $ 12,380,137 Gross Receipts Tax $ 4,403,348 $ 4,440,505 $ 4,428,529 $ 4,565,207 General Sales Tax $ 11,452,731 $ 11,802,945 $ 12,431,750 $ 13,005,514 Selective Sales Tax $ 84,533 $ 82,400 $ 100,000 $ 100,000 Fines/Fees/Penalties(2) $ 3,024,207 $ 3,332,300 $ 3,217,297 $ 3,179,513 Licenses&Permits $ 1,194,521 $ 819,300 $ 1,221,531 $ 825,535 Interest Income $ 55,021 $ 35,000 $ 55,537 $ 35,000 Intergovernmental Revenue $ 415,172 $ 399,700 $ 400,167 $ 402,725 Charges for Service(2) $ 1,944,085 $ 1,791,327 $ 1,989,098 $ 1,824,900 Miscellaneous/Rental Income $ 593,107 $ 560,350 $ 633,719 $ 642,928 Insurance/Risk/Other Financing Sources $ 29,565 $ - $ 10,000 $ 10,000 Revenues before Transfers $ 33,991,196 $ 34,636,793 $ 35,627,847 $ 36,971,459 Transfers from Other Funds $ 2,581,788 $ 2,718,297 $ 2,731,485 $ 2,788,798 TOTAL REVENUES $ 36,572,984 $ 37,355,090 $ 38,359,332 $ 39,760,257 TOTAL RESOURCES $ 47,423,441 $ 48,404,419 $ 48,408,661 $ 48,880,708 EXPENDITURES Personal Services $ 26,605,617 $ 28,624,154 $ 28,624,154 $ 30,121,191 Professional/Technical Services $ 994,441 $ 1,254,323 $ 1,254,323 $ 1,384,274 Contractual Services $ 14,834 $ 12,000 $ 12,000 $ 14,000 Utilities $ 1,184,536 $ 1,243,261 $ 1,243,261 $ 1,241,555 Maintenance $ 938,484 $ 1,178,590 $ 1,178,590 $ 949,346 Other Services/Contingencies $ 509,217 $ 439,105 $ 439,105 $ 795,005 Insurance $ 3,681 $ 4,640 $ 4,640 $ 5,300 General&Administrative $ 102,768 $ 170,893 $ 170,893 $ 175,733 Rebates/Incentives $ 2,130,984 $ 2,074,772 $ 2,478,519 $ 2,346,208 Supplies $ 886,672 $ 1,054,752 $ 1,054,752 $ 1,058,160 Capital Purchases(Equipment) $ 1,972,439 $ 1,911,433 $ 1,035,629 $ 1,634,237 Debt Service/Bank Charges $ 104,896 $ 6,000 $ 6,000 $ 6,000 Expenditures before Transfers $ 35,448,568 $ 37,973,923 $ 37,501,866 $ 39,731,009 Transfers to Other Funds $ 925,545 $ 1,786,344 $ 1,786,344 $ 2,121,057 TOTAL EXPENDITURES $ 36,374,112 $ 39,760,267 $ 39,288,210 $ 41,852,066 ENDING FUND BALANCE $ 11,049,329 $ 8,644,152 $ 9,120,451 $ 7,028,642 The estimated decline in fund balance is a planned drawdown used to purchase capital equipment, computers, and special "non-recurring"projects. This drawdown is funded from excess reserves above the recommended 60 day reserve level. (')The City maintains a$1,000,000 General Emergency and Contingency Fund that has previously been combined with the General Fund. For FY2016-2017,this Reserve Fund has been separated from the General Fund and is shown separately on page 16 in the Reserve Fund section. Subsequently,the Estimated General Fund Beginning Fund Balance for FY2015-2016 has been reduced from$11,049,329 to$10,049,329 and the Estimated FY2015-2016 Reserve Fund Beginning Fund Balance shown on page 152 has been increased from$4,964,928 to$5,964,928. (2) Municipal Court Fees restated for FY2015-16 Budget to classify in Fines/Fee/Penalties in the amount of$1,344,300 previously reported under Charges for Services. 65 General Fund Revenues FY2016-2017 Property Taxes Sales&Uses Taxes 31% 33% Miscellaneous Licenses/Permits 3% 2% Transfers 7% Interest Franchise Fees 0% Fines&Fees 12% 12% Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Revenues FY 15 FY 16 FY 16 FY 17 $Diff %Diff. Property Taxes $ 10,746,825 $ 11,332,966 $ 11,133,110 $ 12,340,137 $ 1,007,171 9% Prior Year Property Taxes $ 48,082 $ 40,000 $ 7,109 $ 40,000 $ - 0% Penalties&Interest $ 60,104 $ 58,000 $ 58,311 $ 58,000 $ - 0% Sales Tax $ 9,154,773 $ 9,442,356 $ 9,906,725 $ 10,354,239 $ 911,883 10% Additional Sales Tax $ 2,297,958 $ 2,360,589 $ 2,525,025 $ 2,651,275 $ 290,686 12% Mixed Drink Tax $ 84,533 $ 82,400 $ 100,000 $ 100,000 $ 17,600 21% Electric Franchise $ 1,663,483 $ 1,675,882 $ 1,675,882 $ 1,675,882 $ - 0% Gas Franchise $ 418,057 $ 435,000 $ 310,000 $ 385,000 $ (50,000) (11%) Telephone Franchise $ 294,921 $ 317,950 $ 310,000 $ 300,000 $ (17,950) (6%) Sanitation Service $ 216,643 $ 211,802 $ 227,000 $ 233,000 $ 21,198 10% Recycling Franchise Fee $ 17,629 $ 17,549 $ 18,325 $ 18,690 $ 1,141 7% Cable Franchise Fee $ 787,037 $ 665,000 $ 770,000 $ 778,000 $ 113,000 17% W&WW Franchise Tax $ 1,005,577 $ 1,117,322 $ 1,117,322 $ 1,174,635 $ 57,313 5% Other Permits $ 33,579 $ 20,000 $ 18,000 $ 20,000 $ - 0% Health Permits $ 84,150 $ 80,000 $ 74,000 $ 79,000 $ (1,000) (1%) Fire Permits $ 68,090 $ 46,000 $ 45,746 $ 50,000 $ 4,000 9% Contractor Regulatory License $ 69,700 $ 60,000 $ 57,000 $ 60,000 $ - 0% Minimum Housing $ 184,812 $ 194,000 $ 122,000 $ 122,000 $ (72,000) (37%) Misc. Permits and Fees $ 63,541 $ 51,100 $ 65,680 $ 57,535 $ 6,435 13% Building Permits $ 905,832 $ 590,000 $ 997,270 $ 590,000 $ - 0% Swimming Pools/Concessions $ 276,518 $ 265,000 $ 285,000 $ 280,000 $ 15,000 6% Auto Theft Task Force Grant $ 90,182 $ 92,000 $ 92,000 $ 85,790 $ (6,210) (7%) School Resource Officers $ 298,740 $ 307,700 $ 307,700 $ 316,935 $ 9,235 3% Municipal Court $ 2,946,633 $ 3,244,300 $ 3,151,850 $ 3,114,513 $ (129,787) (4%) Library Fees $ 39,856 $ 49,600 $ 30,236 $ 30,100 $ (19,500) (39%) Ambulance Fees $ 1,039,545 $ 976,127 $ 1,059,538 $ 1,060,000 $ 83,873 9% Alarm Revenue $ 127,495 $ 130,000 $ 128,500 $ 130,000 $ - 0% Jail Revenue $ 260,535 $ 175,000 $ 330,000 $ 175,000 $ - 0% Interest Income $ 55,022 $ 35,000 $ 55,537 $ 35,000 $ - 0% Miscellaneous $ 134,783 $ 99,650 $ 112,481 $ 105,228 $ 5,578 6% Tower Lease $ 501,637 $ 450,000 $ 522,000 $ 537,000 $ 87,000 19% Betterment/Contributions $ 14,923 $ 14,500 $ 14,500 $ 14,500 $ - 0% ,Transfers $ 2,581,788 $ 2,718,297 $ 2,731,485 $ 2,788,798 $ 70,501 3% TOTAL REVENUES $ 36,572,985 $ 37,355,090 $38,359,332 $ 39,760,257 $ 2,405,167 6% Use of Reserves $ - $ 2,411,193 $ 1,535,388 $ 2,099,305 $ (311,888) _ (13%) TOTAL RESOURCES $ 36,572,985 $ 39,766,283 $39,894,720 $ 41,859,562 $ 2,093,279 5% 66 GENERAL FUND FY2017 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Property Taxes Projection based on a 1/2¢ reduced tax rate of 46.25¢ with certified appraisals from Tarrant Appraisal District. Prior Year Property Taxes Projected to remain flat with FY16 budget expectations. Penalties & Interest Projected to remain flat with FY16 budget expectations. Sales Tax Projection based on current year estimated collections with 5% growth less TIF allocation. Additional Sales Tax Increase based on 25% of projected sales tax revenues without TIF allocation. Mixed Drink Tax Projection to remain flat with FY16 estimated collections. Electric Franchise Projection to remain flat with FY16 estimated collections. Gas Franchise Projected decrease based on actual collections. Telephone Access Line Fees Decrease based on historic trend. Sanitation Services Franchise Increase based on approved rate structure. Recycling Franchise Projection to increase slightly from FY16 estimated collections. Cable Franchise Projected increase based on prior year actual receipts and growth. Water &Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Projected to remain flat with FY16 budget expectations. Health Permits Projected a slight decrease due to food establishments closed for highway reconstruction offset with some known increases in the number of food establishments at Glade Parks. Fire Permits Projected increase due to new construction. Contractors Regulatory License Projected to remain flat with FY16 budget expectations. Minimum Housing Projection based on multifamily inspection rate structure. Miscellaneous Permits and Fees Projected slight increase from FY16 budget based on historic trend. Building Permits Projected to remain flat with FY16 budget expectations. 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 slightly from FY16 estimated collections. Library Fees Projected to decrease slightly from FY16 estimated collections. Ambulance Fees Projection based on FY16 year-end estimates with a slight increase. Alarm Revenue Projected to remain flat with FY16 budget expectations. Jail Revenue Projected to remain flat with FY16 budget expectations. Interest Income Projected to remain flat with FY16 budget expectations. Miscellaneous Projected to increase slightly from FY16 budget expectations. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY16 budget expectations. Transfers Based on administrative fees charged to utility operations and 1/3 of Euless' portion of the Car Rental Tax. 67 General Fund Multi-Year Analysis $45.0 $40.0 --- $35.0 c $30.0 0 2 $25.0 c co $20.0 a) m $15.0 > a) II $10.0 $5.0 $0.0 FY2013 FY2014 FY2015 FY2016 BUD FY2016 EST FY2017 PROP ■Property Taxes* ■Franchise Fees ❑Sales&Use Taxes ❑Fines&Fees ❑Licenses&Permits ■Interest Income ■Int'gov't./Trans./Misc. FY16 Budget to REVENUE ACTUAL ACTUAL ACTUAL BUDGETED ESTIMATED PROPOSED FY17 Proposed SOURCE FY2013 FY2014 FY2015 FY2016 FY2016 FY2017 %Diff Property Taxes* $9,740,510 $10,234,363 $10,855,011 $11,430,966 $11,198,530 $12,438,137 8.8% Franchise Fees $4,077,699 $4,322,846 $4,403,348 $4,440,505 $4,428,529 $4,565,207 2.8% Sales&Use Taxes $10,157,469 $11,016,029 $11,537,264 $11,885,345 $12,531,750 $13,105,514 10.3% Fines&Fees $4,988,268 $5,026,499 $4,719,233 $4,888,027 $5,034,564 $4,840,541 (1.0%) Licenses&Permits $1,186,348 $1,321,041 $1,409,704 $1,041,100 $1,379,696 $978,535 (6.0%) Interest Income $40,710 $26,601 $55,022 $35,000 $55,537 $35,000 0.0% Int'gov't./Trans./Misc. $3,387,299 $3,417,838 $3,593,404 $3,634,147 $3,730,726 $3,797,323 4.5% TOTAL REVENUES $33,578,303 $35,365,217 $36,572,985 $37,355,090 $38,359,332 $39,760,257 6.4% Revenue Source- Percentage of General Fund Revenues Average Property Taxes 29% 29% 30% 31% 29% 31% 29.78% Franchise Fees 12% 12% 12% 12% 12% 12% 11.89% Sales&Use Taxes 30% 31% 32% 32% 33% 33% 31.73% Fines&Fees 15% 14% 13% 13% 13% 12% 13.39% Licenses&Permits 4% 4% 4% 3% 4% 2% 3.33% Interest Income 0% 0% 0.2% 0% 0.1% 0% 0.11% Int'gov't./Trans./Misc. 10% 10% 10% 10% 10% 10% 9.76% TOTAL 100% 100% 100% 100% 100% 100% 100% The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in the General fund. While indicating which revenue sources have experienced an increase or decrease, the chart indicates what percentage of the total revenue stream a source constitutes. While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in nature, and therefore are subject to sharp declines in slower economic periods. Through the years the trend now shows sales and use tax to be the largest source of revenues averaging 31.73% of the total. Previously this was property tax which is now the second highest source on average at 29.78% and fines third at 13.39%. Franchise Fees make up approximately 11.89%of total revenues 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. 68 PROPERTY TAXES Estimated Revenues FY17 Operating&Maintenance Debt Service Adj.Net Taxable Value Assessed $3,269,238,631 $3,269,238,631 TIF Increment Value $70,479,212 Proposed Tax Rate per$100 Valuation 0.363053 0.099447 Estimated Tax Levy $12,124,946 $3,251,160 Ceiling Revenues $859,744 TIF Allocations ($456,632) General Fund Collections $12,528,058 Est.Percent of Collection(O&M and KS) 98.50% 100.00% Estimated General Fund Collections $12,340,137 $3,251,160 Total Collections $12,796,769 $3,251,160 Proposed Fund Distribution Additional Rate Percent $Amount Sales Tax Total Operating&Maintenance-General Fund 0.363053 78.50% $12,340,137 $ 2,651,275 $ 14,991,412 Interest and Sinking-Debt Service Fund 0.099447 21.50% $3,251,160 $ - $ 3,251,160 TOTAL 0.462500 100.00% $15,591,297 $ 2,651,275 $ 18,242,572 Ten Year Breakdown of Tax Rate 0.500000 0.450000 - 0.400000 - 0.350000 - C O 0.300000 - 7 TO 0.250000 - O O 6T9 0.200000 - 'Cr) CL 0.150000 - N C 0.100000 - U 0.050000 - 0.000000 •••• 2008 2009 2010 2011 2012 2013 2014 2015 2016 Proposed 2017 T■Interest&Sinking •Operating&Maintenance I Fiscal Operating& Interest& Total Year Maintenance Sinking Tax Rate 2008 0.340341 0.129659 0.470000 2009 0.351937 0.118063 0.470000 2010 0.360791 0.109209 0.470000 2011 0.343905 0.126095 0.470000 2012 0.345388 0.124612 0.470000 2013 0.355130 0.114870 0.470000 2014 0.360619 0.109381 0.470000 2015 0.364505 0.102995 0.467500 2016 0.366571 0.100929 0.467500 Proposed 2017 0.363053 0.099447 0.462500 69 General Fund Expenditures FY2016-201 7 Public Works PACS Capital Finance 5% 6% 5% City Admin Admin Srvcs 4% 2% 6% Non-Depart 13% Police Development 33% 2% Fire 24% Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $Diff %Diff. City Council $ 17,937 $ 40,875 $ 40,875 $ 40,680 $ (195) (0%) City Administration $ 504,597 $ 541,930 $ 541,930 $ 575,104 $ 33,174 6% City Secretary $ 336,531 $ 371,870 $ 371,870 $ 395,941 $ 24,071 6% Communications/Marketing $ 9,520 $ 23,475 $ 23,475 $ 23,475 $ - 0% Total-City Administration $ 868,587 $ 978,150 $ 978,150 $ 1,035,200 $ 57,050 6% Finance/Budget $ 212,152 $ 243,771 $ 243,771 $ 267,553 $ 23,782 10% Municipal Court $ 646,288 $ 726,114 $ 726,114 $ 769,777 $ 43,663 6% Accounting $ 231,109 $ 350,198 $ 350,198 $ 361,067 $ 10,869 3% Purchasing $ 82,733 $ 86,934 $ 86,934 $ 91,660 $ 4,726 5% Total-Finance $ 1,172,283 $ 1,407,017 $ 1,407,017 $ 1,490,057 $ 83,040 6% Emergency Management $ 30,687 $ 50,775 $ 50,775 $ 50,775 $ - 0% Police Code Compliance $ 1,557,533 $ 1,648,960 $ 1,648,960 $ 1,742,359 $ 93,399 6% Police Administration $ 812,660 $ 1,000,110 $ 1,000,110 $ 1,045,569 $ 45,459 5% Police Patrol $ 4,527,642 $ 5,118,244 $ 5,118,244 $ 5,463,098 $ 344,854 7% Police CID $ 1,647,512 $ 1,633,063 $ 1,633,063 $ 1,731,063 $ 98,000 6% Police Service $ 1,956,940 $ 2,072,180 $ 2,072,180 $ 2,030,972 $ (41,208) (2%) Police Detention $ 1,516,217 $ 1,600,720 $ 1,600,720 $ 1,565,305 $ (35,415) (2%) Total-Police $ 12,049,191 $ 13,124,052 $ 13,124,052 $ 13,629,141 $ 505,089 4% Fire Marshal/Education $ 505,747 $ 561,000 $ 561,000 $ 589,076 $ 28,076 5% Fire Administration $ 498,632 $ 514,693 $ 514,693 $ 528,987 $ 14,294 3% EMS/Suppression $ 7,848,980 $ 8,281,245 $ 8,281,245 $ 8,980,900 $ 699,655 8% Total-Fire $ 8,853,360 $ 9,356,938 $ 9,356,938 $ 10,098,963 $ 742,025 8% Information Services $ 326,822 $ 310,821 $ 310,821 $ 327,518 $ 16,697 5% Personnel $ 385,373 $ 408,839 $ 408,839 $ 416,262 $ 7,423 2% Facility Maintenance $ 906,574 $ 939,466 $ 939,466 $ 1,016,284 $ 76,818 8% Library $ 704,030 $ 728,164 $ 728,164 $ 755,972 $ 27,808 4% Total-Administrative Services $ 2,322,799 $ 2,387,290 $ 2,387,290 $ 2,516,036 $ 128,746 5% Planning&Development $ 290,454 $ 307,665 $ 307,665 $ 336,860 $ 29,195 9% Inspection Services $ 335,314 $ 353,221 $ 353,221 $ 379,716 $ 26,495 8% Total-Development $ 625,768 $ 660,886 $ 660,886 $ 716,576 $ 55,690 8% Recreation $ 603,688 $ 665,687 $ 665,687 $ 706,474 $ 40,787 6% Parks $ 1,115,351 $ 1,359,322 $ 1,359,322 $ 1,374,093 $ 14,771 1% Swimming Pools $ 125,535 $ 159,460 $ 159,460 $ 163,460 $ 4,000 3% Senior Center $ 228,250 $ 271,034 $ 271,034 $ 275,047 $ 4,013 1% Recreation Admin. $ 63,167 $ 71,341 $ 71,341 $ 76,024 $ 4,683 7% Total-Parks&Comm Srvcs $ 2,135,991 $ 2,526,844 $ 2,526,844 $ 2,595,098 $ 68,254 3% Street Maintenance $ 1,456,054 $ 1,593,843 $ 1,593,843 $ 1,850,324 $ 256,481 16% Animal Control $ 270,262 $ 296,019 $ 296,019 $ 298,292 $ 2,273 1% City Engineer $ _ 43,477 $ 107,537 $ 107,537 $ 109,800 $ 2,263 2% Total-Public Works $ 1,769,793 $ 1,997,399 $ 1,997,399 $ 2,258,416 $ 261,017 13% 'Legal Services $ 128,843 $ 130,000 $ 130,000 $ 175,000 $ 45,000 35% Non-Departmental $ 4,667,992 $ 4,751,498 $ 5,155,245 $ 5,209,274 $ 457,776 10% Betterment $ 23,144 $ 29,000 $ 29,000 $ 29,000 $ - 0% Total-Non-Depart. $ 4,819,978 $ 4,910,498 $ 5,314,245 $ 5,413,274 $ 502,776 10% Total Operating Expenses $ 34,617,750 $ 37,349,074 $ 37,752,821 $ 39,752,761 $ 2,403,687 6% Capital Expenses $ 1,756,363 $ 2,411,193 $ 1,535,389 $ 2,099,305 $ (311,888) (13%) Total Expenses $ 36,374,112 $ 39,760,267 $ 39,288,210 $ 41,852,066 $ 2,091,799 5% City Administration Location & Hours of Operation: when possible in lieu of debt, and maintenance of 201 N Ector Dr. established reserve levels. Mon-Fri,8 a.m.—5 p.m. • Continue to provide a safe community through quality police and fire service. Mission: To provide our citizens the most efficient services • Use a systematic approach to upgrading the City's possible that protect and enhance quality of life, through infrastructure and facilities using a pay-as-you-go system when possible. planning and visionary leadership. • Promote community partnerships with neighboring cities, school districts,Tarrant County, DFW Airport and non-profit Accomplishments FY2015-16: agencies within the area. • Maintained a solid financial position including a stable • Continue progress on the development of vacant tracts and property tax rate. seek redevelopment opportunities that will complement the • Participated in numerous events and activities for the overall vision for Euless. community,many in conjunction with our neighboring cities • Develop and mentor future leaders to ensure continuity. and school district as well as local non-profit agencies. • Maintain a culture of harmony that celebrates various • Held citywide Town Hall meetings. perspectives to produce the best outcomes for our citizens. • Coordinated Board &Commission Appreciation event. • Maintain the records and minutes of all boards and • Maintained document imaging system for City's legislative commissions. records. • Conduct general election. • Completed updates to the Code of Ordinances. • Process public information requests according to State • Responded to all open records requests within State statute statutes. requirements. • Evaluate and implement solutions to efficiently track and • Worked with the rapidly changing face of media on Euless respond to request from the public. events and issues. • Create new avenues of promotion for water conservation • Provided resources for citizens, staff and media to learn and reclaimed water education. more about City issues and services. • Continue to cultivate a simple philosophy of "Do the right • Completed numerous water, wastewater and street thing...every day." improvements in accordance with the adopted Capital Improvements Plan including an expansion to the reclaimed Issues/Trends: water system. • Economic conditions have improved somewhat,but the City • Completed work towards a major redevelopment of still faces budgetary challenges. City personnel and service approximately 56 acres along with many other commercial to citizens remain a top priority. and residential developments throughout the City. • With changing laws, staff training is critical to ensure compliance with state statutes. Objectives for FY2016-17: • Expand communication method to citizens by utilizing new • Maintain solid financial position which is responsive to the trends in technology. overall economic climate with emphasis on maintaining a stable low tax rate, promotion of a pay-as-you-go strategy Budget Appropriation City Secretary's Office 0.9% Communications/ Marketing General Fund 0.1% 97.6% City Council City Manager's Office 0.1% 1.3% 71 City Administration Expenditures by Division: Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $Diff % Diff. City Council $ 17,937 $ 40,875 $ 40,875 $ 40,680 $ (195) (0%) City Manager's Office $ 504,597 $ 541,930 $ 541,930 $ 575,104 $ 33,174 6% City Secretary's Office $ 336,531 $ 371,870 $ 371,870 $ 395,941 $ 24,071 6% Communications/Marketing $ 9,520 $ 23,475 $ 23,475 $ 23,475 $ - 0% Total-City Administration $ 868,587 $ 978,150 $ 978,150 $ 1,035,200 $ 57,050 6% 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: FY15 FY16 FY16 FY17 Actual Budget Estimated Budget City Manager's Office 3.50 3.50 3.50 3.50 City Secretary's Office 3.50 3.50 3.50 3.50 Total-City Administration 7.00 7.00 7.00 7.00 Services Levels: Population Property Tax Base 54,500 4,000 3,500 54,000 250 3,000 3,554 54,050 3,050 3,153 53,500 53,780 2,500 FY2015 FY2016 FY2017 FY2015 FY2016 FY2017 D Maintain G.O.and W&WW Revenue Bond Ratings at or above Aa2/AA(AA+) 72 Finance Department Location& Hours of Operation: • Optimize return on investment while attaining remaining 201 N Ector Dr. investment objectives in accordance with established Mon-Fri,8 a.m.—5 p.m. policies. • Monitor advances in and leverage of new technology to Mission: To providing accurate and timely financial data to automate processes, streamline procedures, and increase management, council, and stakeholders to facilitate the efficiency. • Continue work on document imaging and workflow process decision making process and regulatory compliance. project. • Continue to identify additional commodities and services Accomplishments FY2015-16: that could be placed on an annual agreement with the intent • Received Distinguished Budget Award and Certification of of obtaining lower prices through economies of scale. Achievement for Excellence in Financial Reporting from the • Present various training opportunities for staff. Government Finance Officers Association of the United • Seek proposals and award a new multi-year agreements for States and Canada (GFOA). depository and ambulance billing services. • Worked with financial advisors to prepare and issue • Assist City in detailing the long-ranging financing of Capital continuing disclosure documents and perform arbitrage Project Improvements. rebate calculations on all applicable bond issues. • Earned a market-based return on the City's investment Issues/Trends: portfolio while ensuring compliance with remaining • Closely monitor City compliance with possible new laws at investment objectives. the federal and state level. • Continued to refine external audit process by updating and • Explore new revenue opportunities, monitor City-wide utilizing year-end closing and work paper preparation expenditures/expenses, maintain current service levels,and checklists and assignments. remain competitive in the labor market while working within • Held an online auction for proper disposal of assets. budgetary constraints and maintaining a stable tax rate. • Continued to expand the procurement card program with • To continue to provide quality services and achieve JPMorgan bank. operational efficiencies while working within budgetary • Sought requests for proposals and awarded a new multi- constraints. year agreement for independent audit services. • To utilize technology to streamline operations to accomplish more with less. Objectives for FY2016-17: • To attract and retain knowledgeable, professional • Receive Distinguished Budget Award and Certification of personnel and provide development opportunities for Achievement for Excellence in Financial Reporting from existing team members. GFOA. • Monitor market conditions and determine feasibility of potential debt refunding or debt issuance. Budget Appropriation Purchasing General Fund Accounting 0.2% 98.3% 0.8% Finance/Budget 0.6% 73 Finance Department Expenditures by Division: Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY17 $Diff % Diff. Finance/Budget $ 212,152 $ 243,771 $ 243,771 $ 267,553 $ 23,782 10% Accounting $ 231,109 $ 350,198 $ 350,198 $ 361,067 $ 10,869 3% Purchasing $ 82,733 $ 86,934 $ 86,934 $ 91,660 $ 4,726 5% Total-Finance $ 525,994 $ 680,903 $ 680,903 $ 720,280 $ 39,377 6% Division Services: Finance/Budget - To establish, monitor, and update the City's fiscal policies to ensure they are both responsive in the current environment and fiscally responsible. Administration performs timely and thorough analysis of new pronouncements and legislation to identify applicability, implementation options, and compliance. Accounting—The Accounting Division is responsible for planning, collecting, recording, summarizing, and reporting the results of all financial transactions of the City in a timely manner and in accordance with generally accepted accounting principles; as well as ensuring compliance with applicable local,state and federal statutes, bond covenants,grant contracts,and management policies. Purchasing - To conduct all purchases in accordance with state laws. To foster an understanding and appreciation of a sound purchasing policy and procedures throughout all departments of the City is the highest priority. Responsible for obtaining the lowest possible price and best value consistent with delivery terms. To maintain continuity of supply to support ongoing services,operations, and construction services. Responsible for advising the user departments of any unusual delays in delivery schedules,and to maintain sufficient quantities of inventoried supplies for the benefit of all City departments. Personnel by Division: FY 14/15 FY 15/16 FY 15/16 FY 16/17 Actual Budgeted Estimated Budgeted Finance / Budget 2.00 2.00 2.00 2.00 Accounting 2.50 3.50 3.50 3.50 Purchasing 1 .00 1.00 1 .00 1.00 Total Finance 5.50 6.50 6.50 6.50 Services Levels: 0 GFOA Distinguished Budget Award 0 GFOA Certification of Achievement for Excellence in g g Financial Reporting Collateral Compliance Unmodified Audit Opinion p p 74 Municipal Court Location & Hours of Operation: • Community Service Program. 1102 W Euless Blvd. • Current dockets are available on line. Mon-Wed&Fri, 8 a.m.—5 p.m. Thursday,8 a.m.—6 p.m. Objectives for FY2016-17: • Continue to explore and improve processes by maximizing Mission: The Municipal Court is the judicial branch of the current software available through technology. government of the City of Euless. The Court shall serve as an • Maintain performance level of 100% citations entered into unbiased entity for the adjudication of Class C cases filed. The the court system within 3 days of filing date and all warrants court and its officers are dedicated to the principles of fair and issued within 30 days from the date they become eligible for impartial justice administered with respect and equality. issuance. • Remain current and implement any legislative changes. • Continue to provide court services to our defendants online, Accomplishments FY2015-16: by telephone and through mail. • Victims Impact Panel hosted by Euless Municipal Court and the City's Juvenile Case Manager,sponsored and presented by MADD. Issues/Trends: • Maintained and managed all cases filed with the Court in a • Implementation of any procedural changes instituted by the timely manner. Court. Budget Appropriation General Fund Municipal Court 98% 2% Expenditures by Division: Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $Diff % Diff. Municipal Court $ 646,288 $ 726,114 $ 726,114 $ 769,777 $ 43,663 6% Total-Court $ 646,288 $ 726,114 $ 726,114 $ 769,777 $ 43,663 6% 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. 75 Municipal Court Personnel by Division: FY 15 FY16 FY16 FY 17 Actual Budget Estimated Budget Municipal Court 7.75 7.75 7.75 7.75 _ Total-Municipal Court 7.75 7.75 7.75 7.75 Services Levels: Cases Filed Arrest Warrants Issued 35,000 -, 17,000 30,000 rr 16,000 25,000 20,000 15,000 15,000 31,172 28 957 14,000 16,136 10,000 15,235 5,000 13,000 13,601 12,000 FY2014 FY2015 FY2016 FY2014 FY2015 FY2016 76 Police Department Location & Hours of Operation: • Expanded Amateur Radio operations and communications Administration, Code, Technological Support, Property & capabilities. Evidence, Records • Completed the installation process of lightning alert service 1102 W Euless Blvd. for outdoor venues. Mon-Fri,8 a.m.—5 p.m. • Completed adoption process of Tarrant County HAZMAP plan. Criminal Investigations • Processed almost 30,000 emergency 9-1-1 calls and over 1102 W Euless Blvd. 55,000 non-emergency calls in the Communication Center. Mon Fri,8 a.m.—6 p.m. • Reduced processing/dispatch time for Fire/EMS calls by 9 Communications, Detention, Emergency Management, Patrol seconds per call,to 48 seconds. 1102 W Euless Blvd. • Reduced processing/dispatching times for Police Priority 1 24/7 emergency calls to 1:10 minutes. Mission: To provide the citizens of Euless professional, Objectives for FY2016-17: efficient police services including, but not limited to, • Maintain citizens' trust and confidence in their police enforcement of Federal,State,and Local Laws;investigation of department by maintaining a high degree of integrity and criminal offenses; crime prevention; prevention and professionalism among all police employees. investigation of traffic accidents; order maintenance; and • Continue improvement and upgrade of equipment with community social services. Federal grant funds. • Continue Cadet Program, targeting young people 18-25 Accomplishments FY2015-16: years of age to develop future quality police employees. • Continued improvement on Citizens Police Academy. • Increase clearance and stolen property recovery rates. • Hired our first Police Officer from our Cadet program, who • Expand and improve Citizens Police Academy. graduated from the academy and is now actively on patrol. • Continue to evaluate and improve the system of processing • Introduced new community programs for children and the disposition of adjudicated property. citizens (Coffee with a Cop, Book with the Blue, and • Decrease the number of residential, commercial, and Voluntary Dementia Registry). vehicular burglaries. • Reduced crime trends. • Continue goal of decreasing decrease dispatch times to: • Successfully completed an audit of TCLEOSE training under <1:00 minute for Police P-1 CFS and to <45 seconds standards. for Fire and EMS. • Improved/upgraded department equipment with Federal grant funds. Issues/Trends: • Re-certified all department employees in CPR and AED use. • Succession Planning • Increased crime watch and burglary prevention methods for • Technological Upgrades business and residential communities. • Growing demands by Federal, State, and local Emergency • Detention Center & Staff received a perfect ICE annual Planners. inspection report. Budget Appropriation CID 3.1% Service Detention General Fund Patrol 3.7% 2.8% 75.4% 9.8% Emergency Management 0.1% Administration 1 9°/ Code Compliance 3.1% 77 Police Department Expenditures by Division: Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $Diff % Diff. Emergency Management $ 30,687 $ 50,775 $ 50,775 $ 50,775 $ - 0% Police Code Compliance $ 1,557,533 $ 1,648,960 $ 1,648,960 $ 1,742,359 $ 93,399 6% Police Administration $ 812,660 $ 1,000,110 $ 1,000,110 $ 1,045,569 $ 45,459 5% Police Patrol $ 4,527,642 $ 5,118,244 $ 5,118,244 $ 5,463,098 $ 344,854 7% Police CID $ 1,647,512 $ 1,633,063 $ 1,633,063 $ 1,731,063 $ 98,000 6% Police Service $ 1,956,940 $ 2,072,180 $ 2,072,180 $ 2,030,972 $ (41,208) (2%) Police Detention $ 1,516,217 $ 1,600,720 $ 1,600,720 $ 1,565,305 $ (35,415) (2%) Total-Police $12,049,191 $ 13,124,052 $ 13,124,052 $13,629,141 $ 505,089 4% 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 FY16 FY16 FY 17 Actual Budget Estimated Budget PD Code Compliance 14.75 15.00 15.00 15.00 PD Administration 5.75 6.00 6.00 6.00 PD Patrol 41.00 42.00 42.00 44.00 PD Criminal Investigation(CID) 13.50 13.00 13.00 13.00 PD Service 22.00 22.00 22.00 21.00 PD Detention _ 18.00 18.00 18.00 17.00 Total-Police 115.00 116.00 116.00 116.00 Services Levels: 10,000 145,000 Total Arrests Total Service Calls 140,000 8,000 135,000 6,000 130,000 4,000 125,000 2,000 120,000 0 FY2014 FY2015 FY2016 FY2014 FY2015 FY2016 78 Fire Department Location & Hours of Operation: • Prepare specifications for anticipated delivery of new fire Administration, 201 N Ector Dr. truck for Fire Station#3 in October 2016. Mon-Fri,8 a.m.—5 p.m. • Took delivery of a new Advanced Life Support(ALS)training manikin. The manikin is a central part of our EMS training Fire Station 1 201 E Ash Ln. program. 24/7 Objectives for FY2016-17: Fire Station 2 • Take delivery of the new Quint which is a 2017 Pierce 1515 Westpark Way Velocity Quint 105 foot. 24/7 • Continue to support the Clown SAFETY Troop as a primary Fire Station 3 public education outreach to the elementary schools. 202 S Main St. • Staff Squad 55 at or above 75%. 24/7 • Continue officer development and succession planning. • To monitor emergency deployment model and adjust Mission: To effectively and efficiently fulfill the obligation of accordingly as the Midtown Express Freeway project impacts travel throughout the city. delivering, at the highest level of competency possible, fire • Develop a proactive service model including manning and suppression, rescue, emergency medical care, fire deployment of emergency services as the city continues to prevention/inspection,fire safety education,fire investigation grow and expand. hazardous material response and other services to the citizens or visitors of Euless. Issues/Trends: • Continue to prepare specifications for new fire truck. Accomplishments FY2015-16: • Seek a federal grant to aid in staffing costs of Squad 55. • Responded to 4655 emergency calls with a total average • Prepare for growth and development of the City by analyzing response time for all emergency responses of 5:27. and evaluating the potential demand on the fire department • Adopted of the 2015 International Fire Codes. and resource deployment. • Updated all information lines and construction documents • Continue to monitor newest trends in patient care through to reflect 2015 International Fire Codes. review and evaluation of medical protocols. • Received three (3) new Lucas Devices, CPR compression • Increase training demands due to the required certifications machines. and regional involvement in Northeast Fire Department Association and Tarrant County(NEFDA). Budget Appropriation EMS/Suppression 17% General Fund 81% Fire Marshal/Education 1% Administration 1% 79 Fire Department Expenditures by Division: Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY17 $Diff % Diff. Fire Marshal/Education $ 505,747 $ 561,000 $ 561,000 $ 589,076 $ 28,076 5% Fire Administration $ 498,632 $ 514,693 $ 514,693 $ 528,987 $ 14,294 3% EMS/Suppression $ 7,848,980 $ 8,281,245 $ 8,281,245 $ 8,980,900 $ 699,655 8% Total-Fire $ 8,853,360 $ 9,356,938 $ 9,356,938 $10,098,963 $ 742,025 8% 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 FY16 FY16 FY17 Actual Budget Estimated Budget Fire Marshal/Education 4.00 4.00 4.00 4.00 Fire Administration 4.00 4.00 4.00 4.00 EMS/Suppression 64.00 64.00 64.00 67.00 Total-Fire Department 72.00 72.00 72.00 75.00 Services Levels: Emergency Calls Fire Marshal Activities •In-City Mutual Aid Fire/Bldg. Plans Received •DRC/Construction Meetings •Inspections 255 210 369 110 270 296 106 367 106 4431 4445 2077 1670 1440 4237 FY2014 FY2015 FY2016 FY2014 FY2015 FY2016 80 Administrative Services Department Locations & Hours of Operation: • Introduced a streaming media format for patrons to use on Information Services, Personnel mobile devices. 201 N Ector Dr. • Introduced collection data analytics software and trained Mon-Fri,7 a.m.—6 p.m. staff on its use. Facility Maintenance 1314 Royal Parkway Objectives for FY2016-17: • Complete telecommunication system conversion. Mon-Fri,7 a.m.—5 p.m. • Continue Career Prep Program. Library • Continue various lighting, carpeting, roofing and HVACs. 201 N Ector Dr. System replacements or enhancements. Mon, Tues, Thurs 10 a.m. — 9 p.m.; Wednesday 10 a.m. — 6 • Continue to expand e-book and e-audio collections to meet p.m.; Fri&Sat 10 a.m.—5 p.m.;Sun 1—5 p.m. patron demand. • Expand the collection of STEM (Science, Technology, Mission: To maintain and improve the quality of living for Engineering, Math)educational kits for patron checkout. residents and organizational efficiency by managing various • Provide a collection of educational mobile devices for patron activities of the City. checkout. Accomplishments FY2015-16: Issues/Trends: • Began a telecommunication system conversion. • Stay abreast of federal and local changes in health care and • Assisted Fire and Police Departments with promotional labor policies. • Keeping up to date on technological needs of City staff and testing. • Continued to streamline new employee orientation sessions the citizens. to promote employee assimilation. • Maintaining a first-class print library collection while • Began conversion of HPS/MH/Incandescent/Florescent meeting the changing demands of the community and lights to LED fixtures or bulb replacement kits. library service, including building relationships with • Completed various carpet, roof and generator community partners, providing library service in non replacements. traditional settings, and keeping up with emerging • Began a successful collaboration with Hurst, Bedford, and technologies and new media formats. HEBISD on an annual joint summer reading program. Budget Appropriation Library 2% General Fund Facility Maintenance 94% 2% Information Services 1% Personnel 1% 81 Administrative Services Department Expenditures by Division: Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $Diff % Diff. Information Services $ 326,822 $ 310,821 $ 310,821 $ 327,518 $ 16,697 5% Personnel $ 385,373 $ 408,839 $ 408,839 $ 416,262 $ 7,423 2% Facility Maintenance $ 906,574 $ 939,466 $ 939,466 $ 1,016,284 $ 76,818 8% Library _ $ 704,030 $ 728,164 $ 728,164 $ 755,972 $ 27,808 4% _ Total-Administrative Services $ 2,322,799 $ 2,387,290 $ 2,387,290 $ 2,516,036 $ 128,746 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 14/15 FY 15/16 FY 15/16 FY 16/17 Actual Budgeted Estimated Budgeted Information Services 1.00 1.00 1 .00 1.00 Personnel 3.50 3.50 3.50 3.50 Facility Maintenance 3.00 3.00 3.00 3.50 Library 9.00 9.00 9.00 9.00 Total City Administrative Services 16.50 16.50 16.50 17.00 Services Levels: Library Holdings Library Items Circulated 108,000 580 I 106,000 0 roc 570 vi 104,000 s 560 102,000 ~ 100,000 106,783 550 98,000 540 7 ,160 96,000 98,596 530 94,000 520 FY2014 FY2015 FY2016 FY2014 FY2015 FY2016 82 Planning & Development Department Location & Hours of Operation: • Implement a city wayfinding project. Planning and Engineering Building • Effectively coordinate and administer programs/projects 201 N Ector Dr. associated with redevelopment efforts throughout the City, Mon-Fri,8 a.m.—5 p.m. with specific emphasis on the Tarrant County CDBG and Home Programs. Mission: Planning and Development is primarily responsible • Perform all inspections within 24 hours of request. for monitoring the City's property development through the • Provide comments on all plans reviewed within 10 business days of submittal. land use plan.The department reviews site plans for proposed • Provide weekly in-house training and formal training as projects, issues building permits, processes zoning variance needed for inspection staff. requests and continually assesses the City's land use plan for • Provide additional on-line services, applications and future development and redevelopment of the city. information. • Complete verification of State credentials as required by Accomplishments FY2015-16: new state law. • Facilitated over 70 residential and commercial cases through • Implement electronic reporting of inspections in the field to the Development Services Group, Planning and Zoning provide improved customer service and reduce staff time. Commission,and City Council process,affecting 300 acres of property. Issues/Trends: • Completed revisions to the Unified Development Code. • Construction activity will continue with several residential • Facilitated various projects within the Glade Parks and and commercial developments. Riverwalk! Planned Developments. • The improved economy has created the most favorable • Worked with 26 business/property owners impacted by the development climate in over a decade.As projects become Airport Freeway Segment 2E. a reality, several hundreds of thousands of square feet of commercial/retail space will be under construction over the Objectives for FY2016-17: next few years. This would create challenges for our current • Evaluate and recommend potential updating of the Unified staff to meet all of the work load demands created to get Development Code; parking standards; landscaping and the projects through the development process, complete plan review,and construction inspections. screening, permitted use table, handling of outdated CUD • There are approximately 1,022 newly plotted lots within 14 districts,and document reorganization. • Effectively administer the redevelopment process subdivisions,which will increase our workload dramatically. associated with the Founder • An increase in plans reviews, permitting, and inspections Founder's Parc. • Increase the department's visibility through public are anticipated with various commercial construction. information communication, in-person presentations, Therefore,the average workload throughout the online reporting and project-associated community department will increase. meetings. Budget Appropriation Inspection Services 1% General Fund 98% Planning& Development 1% 83 Planning & Development Department Expenditures by Division: Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY16 FY 17 $ Diff % Diff. Planning& Development $ 290,454 $ 307,665 $ 307,665 $ 336,860 $ 29,195 9% Inspection Services $ 335,314 $ 353,221 $ 353,221 $ 379,716 $ 26,495 8% Total-Development $ 625,768 $ 660,886 $ 660,886 $ 716,576 $ 55,690 8% 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 FY 16 FY 16 FY 17 Actual Budget Estimated Budget Planning & Development 2.50 2.50 2.50 3.00 Inspection Services 4.00 4.00 4.00 4.00 Total-Development 6.50 6.50 6.50 7.00 Services Levels: Certificates of Occupancy Inspections Issued 10,000 - 200 8,000 - 150 6,000 - 50 1.1;1 100 4,000 7,078 50 4 2,000 3,820 FY2014 FY2015 FY2016 FY2014 FY2015 FY2016 84 Parks & Community Services Department Locations & Hours of Operation: promoting the benefits of parks and recreation to the Administration community through programming, planning, preservation and 1314 Royal Parkway professional staff development. Mon-Fri,8 a.m.—5 p.m. Parks Department Accomplishments FY2015-16: 1997 S Pipeline Rd. • Increased youth class registration by nearly 30%in FY2016. • Partnered with HEB ISD to offer additional summer camp Mon-Fri,7 a.m.—3:30 p.m. locations. Simmons Center • Increased aquatic park attendance for fourth consecutive 508 Simmons Dr. year. Available for rent,9 a.m.—11 p.m. Euless Family Life Center Objectives for FY2016-17: 300 W Midway Dr. • To continue to look for new and exciting classes and Mon-Thurs, 5:30 a.m. —9 p.m.; Fri, 5:30 a.m. —8 p.m.; Sat, 8 programs for our citizens a.m.—6 p.m.;Sun, noon—6 p.m. • To increase overall quality of class and program offerings Senior Center • To develop relationships with our patrons to increase overall Mon-Wed&Fri, 6:30 a.m.—4 p.m.;Thurs, 6:30 a.m.—9 p.m. customer service experience Natatorium • To ensure cleanliness of facilities Mon-Fri 8 a.m.—8:30 p.m.;Sat,9 a.m.—3 p.m.; • Improve overall quality of our parks system by making Sun noon—3 p.m. necessary improvements that meet the needs of our Aquatics Center community Seasonal Hours • To expand our vision of our parks system to meet the Splash Island growing demands of a changing demographic. 600 S Main St. Seasonal Hours Issues/Trends: • Policy revisions due to the Affordable Healthcare Act Wilshire Pool affecting part-time/seasonal employee hours. 201 Sierra Dr. • Ability to provide additional rental/meeting room space for Seasonal Hours citizens. • Parks are aging and assessments need to be made to Mission: To provide quality parks and leisure activities for determine parks usage to provide the best experience. citizens and to provide direction,leadership and support to the • Being able to protect our parks system from continued Parks and Leisure Services Board, Historical Preservation erosion that occurs after each major rain event. Committee, and the Economic Development Corporation by Budget Appropriation Aquatics A0.4 % Senior Center General Fund Parks 0.6% 94.2% 3.1% Recreation Admin. 0.2% Recreation 1.6% 85 Parks & Community Services Department Expenditures by Division: Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY17 $Diff % Diff. Recreation $ 603,688 $ 665,687 $ 665,687 $ 706,474 $ 40,787 6% Parks $ 1,115,351 $ 1,359,322 $ 1,359,322 $ 1,374,093 $ 14,771 1% Aquatics $ 125,535 $ 159,460 $ 159,460 $ 163,460 $ 4,000 3% Senior Center $ 228,250 $ 271,034 $ 271,034 $ 275,047 $ 4,013 1% Recreation Admin. $ 63,167 $ 71,341 $ 71,341 $ 76,024 $ 4,683 7% Total-Parks&Comm Srvcs $ 2,135,991 $ 2,526,844 $ 2,526,844 $ 2,595,098 $ 68,254 3% 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 FY16 FY16 FY17 Actual Budget Estimated Budget Recreation 6.50 6.50 6.50 6.50 Parks 11.00 11.00 11.00 11.00 Aquatics 2.00 2.00 2.00 2.00 Senior Center 0.00 0.00 0.00 0.00 Recreation Admin. 1.00 1.00 1.00 1.00 Total-Parks & Community Services 20.50 20.50 20.50 20.50 Services Levels: Aquatic Attendance Senior Center Attendance 80,000 ■Aquatics Center •Wilshire Pool 50000 South Euless Pool •Natatorium 40000 60,000 30000 40,000 20000 20,000 10000 - 0 FY2014 FY2015 FY2016 FY2014 FY2015 FY2016 86 Public Works Department Locations & Hours of Operation: • Provided continuing education for staff. Streets • Assisted City of Rowlett in disaster relief efforts. 1513 Westpark Way • Complete FY2015-16 street maintenance program as Mon-Fri,8 a.m.—5 p.m. and on-call 24/7 recommended in the I.M.S. (Infrastructure Management Animal Control Service) plan. 1517 Westpark Way Mon,Tues,Thurs, Fri,7 a.m.—4 p.m. Objectives for FY2016-17: Wed,7 a.m.—6 p.m. • Use private vendors to supplement City forces. Sat,9 a.m.—2 p.m. • Concentrate on preventative maintenance program based On-call 24/7 on the I.M.S. report. • Implement 2017 ADA plan. Engineering • Provide continuing education for staff. 201 N Ector Dr. • Encourage adoption from the shelter through Euless Mon-Fri,8 a.m.—5 p.m. publications, web site and participation at Trinity GAP Rescue events. Mission: To improve the safety and quality of living for • Complete construction of 42st Year CDBG project. residents by managing the maintenance of streets, sidewalks and the storm drainage system, and to compassionately and Issues/Trends: responsibly care for stray, abandoned, and surrendered • Increase of streets reaching the end of their useful life with animals through the Animal Services Department. many requiring extensive curb and gutter repairs and ADA ramp upgrades. Accomplishments FY2015-16: • Increased price of petroleum based products including • Performed crack sealing to extend life of City streets and asphalt. pothole repair. • Utilize contract labor when more efficient. • Replaced failing curb and gutter and made sidewalk repairs. • Construction unit bid prices show a slow inflationary trend. • Participated in Trinity GAP Rescue sponsored events. Budget Appropriation Animal Control 0.7% General Fund Steets 94.9% 4.2% Engineering 0.2% 87 Public Works Department Expenditures by Division: Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY17 $Diff % Diff. Street Maintenance $ 1,456,054 $ 1,593,843 $ 1,593,843 $ 1,850,324 $ 256,481 16% Animal Control $ 270,262 $ 296,019 $ 296,019 $ 298,292 $ 2,273 1% City Engineer $ 43,477 $ 107,537 $ 107,537 $ 109,800 $ 2,263 2% Total-Public Works $ 1,769,793 $ 1,997,399 $ 1,997,399 $ 2,258,416 $ 261,017 13% Division Services: Street Maintenance—Maintains safe driving conditions and prolong the material life of City streets through aggressive preventative maintenance. Performs curb,gutter,street and sidewalk repairs,installation and replacement of street and traffic control signs, right- of-way maintenance,and drainage maintenance. Animal Control—Provides animal control services to protect the health,safety and welfare of both people and animals efficiently and professionally. Enforces City ordinances and regulations concerning pets and other animals. Provides public outreach to citizens and businesses through public education,training in schools,and community organizations. Engineering - Provides a safe and efficient street and thoroughfare network which includes proper functioning of all traffic signals, signs, and installation of street lights throughout the City. Inspects all Public Works construction within the City and reviews development plans and studies for regulation compliance, engineering design, safety, and health concerns. Conducts acquisition of properties, right-of-way and easements and verifies legal documents. Personnel by Division: FY 15 FY 16 FY16 FY17 Actual Budget Estimated Budget Street Maintenance 9.50 9.50 9.50 10.50 Animal Control 3.00 3.00 3.00 3.00 City Engineer 0.50 0.50 0.50 0.50 Total-Public Works 13.00 13.00 13.00 14.00 Services Levels: 0 ADA TSA Infrastructure Improvements Completed FY2016 Street Overlay Completed 88 Non-Departmental Location& Hours of Operation: 201 N Ector Dr. Objectives for FY2016-17: Mon-Fri,8 a.m.—5 p.m. • Provide funding for infrastructure improvements. • Provide funding for one-time capital purchases. Mission: To define the costs in the budget that may not be • Provide funding for computer and equipment replacements specifically identifiable to any operational budget. in order to maximize productivity. Accomplishments FY2015-16: • Provided funding for the continuation of infrastructure Issues/Trends: maintenance which includes the street overlay and sidewalk • Balancing rising cost of infrastructure and equipment programs. purchases with available funds. • Provided funding for the continuation of the computer • Identifying resources to cash flow capital purchases. hardware/software replacement program. • Provided funding for City match for Tarrant County Home Program. Budget Appropriation Capital 4% General Fund111( 85% Non-Departmental 11% Expenditures by Division: Proposed FY16 Budget to General Fund Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $Diff % Diff. Legal Services $ 128,843 $ 130,000 $ 130,000 $ 175,000 $ 45,000 35% Non-Departmental $ 4,667,992 $ 4,751,498 $ 5,155,245 $ 5,209,274 $ 457,776 10% Betterment $ 23,144 $ 29,000 $ 29,000 $ 29,000 $ - 0% Total-Non-Depart. $ 4,819,978 $ 4,910,498 $ 5,314,245 $ 5,413,274 $ 502,776 10% Capital Expenses $ 1,756,363 $ 2,411,193 $ 1,535,389 $ 2,099,305 $ (311,888) (13%) 89 Non-Departmental Division Services: Non-Departmental-This activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the City. Examples of costs here include: electrical,general liability insurance,audit, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one-time appropriations are accounted for in this department in order to maintain stable department budgets from year to year. Personnel by Division: FY 14/15 FY 15/16 FY 15/16 FY 16/17 Actual Budgeted Estimated Budgeted Non-Departmental 0.00 0.50 0.50 0.50 Services Levels: Property Tax Base Population 3,600 54,300 - o0 3,500 54,200 - 11 3,400 54,100 - 3,300 54,000 - 3,200 53,900 3,100 154 54,250 3,000 53,800 - 54,050 2,900 # 3,050 3,153 53,700 - 111 2,800 53,600 -I 53,780 1 2,700 53,500 - FY2015 FY2016 FY2017 FY2015 FY2016 FY2017 90 THE CITY OF ELEss 91 +.Ea ,Ea • n•E`n 0- r,E, ii • • ................::...................... ......._........ . • «E€i ....:.............:.........::rt€i<<. .....:............. : ENTERPRISE FUND SUMMARY ACTUAL BUDGET ESTIMATED PROJECTED FY2014-15 FY2015-16 FY2015-16 FY2016-17 BEGINNING FUND BALANCE $ 6,187,927 $ 6,068,768 $ 6,068,768 $ 5,888,507 REVENUES Property Tax $ - $ - $ - $ - Gross Receipts Tax $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - Fines/Fees/Penalties $ 230,530 $ 237,000 $ 236,500 $ 237,000 License&Permits $ - $ - $ - $ - Interest Income $ 22,660 $ 12,480 $ 18,287 $ 12,520 Intergovernmental Revenue $ - $ - $ - $ - Charges for Service $ 26,202,159 $ 28,998,749 $ 28,723,108 $ 29,926,817 Miscellaneous/Rental Income $ 31,680 $ 178,895 $ 127,796 $ 51,627 I Other Financing Sources $ 19,315 $ $ $ Revenues before Transfers $ 26,506,344 $ 29,427,124 $ 29,105,691 $ 30,227,964 Transfer from other Funds $ 1,744,943 $ 1,728,124 $ 1,725,852 $ 1,871,123 TOTAL REVENUES $ 28,251,287 $ 31,155,248 $ 30,831,543 $ 32,099,087 TOTAL RESOURCES $ 34,439,214 $ 37,224,016 $ 36,900,311 $ 37,987,594 EXPENDITURES Personal Services I $ 7,371,703 $ 8,034,757 $ 7,892,982 $ 8,382,650 Professional/Technical Services $ 2,076,335 $ 2,354,687 $ 2,325,942 $ 2,396,317 Contractual Services 1 $ 7,070 $ 16,410 $ 16,030 $ 16,510 Utilities $ 10,558,108 $ 11,978,359 $ 11,945,301 $ 12,497,816 Maintenance $ 699,245 $ 795,966 $ 786,847 $ 829,856 Other Services/Contingencies $ 101,518 $ 218,205 $ 190,620 $ 206,005 Insurance $ 27,661 $ 40,400 $ 37,000 $ 40,400 General&Administrative $ 126,749 $ 127,254 $ 263,198 $ 122,169 Rebates/Incentives $ - $ - $ - $ - Supplies $ 1,804,726 $ 2,067,350 $ 1,782,660 $ 1,988,510 Capital Purchases(Equipment) I $ 523,575 $ 698,598 $ 465,524 $ 479,673 Debt Service/Bank Charges $ 7,176 $ 6,000 $ 6,000 $ 6,000 Expenditures before Transfers $ 23,303,865 $ 26,337,986 $ 25,712,104 $ 26,965,906 Transfers to Other Funds $ 5,066,580 $ 5,307,709 $ 5,299,700 $ 5,350,996 TOTAL EXPENDITURES $ 28,370,445 $ 31,645,695 $ 31,011,804 $ 32,316,902 ENDING FUND BALANCE $ 6,068,768 $ 5,578,321 $ 5,888,507 $ 5,670,692 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. FY2017 includes a reduction in working capital for the use of excess reserves. 93 Water & Wastewater Revenues FY2016-2017 Recycling Other (1) Sanitation 1% Water 57% Wastewater 37% _. 'ft Penalties Reclaimed Water 1% 1% The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. Proposed FY16 Budget to Water&Wastewater Actual Budget Estimated Budget FY17 Proposed Revenues FY 15 FY 16 FY 16 FY 17 $Diff %Diff. Interest Income(1) $ 22,185 $ 12,000 $ 17,265 $ 12,000 $ - 0% Sanitation $ 199,676 $ 195,000 $ 205,000 $ 205,000 $ 10,000 5% Water Service $ 11,454,505 $ 12,489,527 $ 12,489,527 $ 13,359,457 $ 869,930 7% Wastewater Service $ 7,405,330 $ 8,403,094 $ 8,403,094 $ 8,571,561 $ 168,467 2% Reclaimed Water Service $ 100,362 $ 266,813 $ 266,813 $ 319,672 $ 52,859 20% New Meters(1) $ 56,035 $ 60,000 $ 60,000 $ 60,000 $ - 0% Reconnect Fees(') $ 223,260 $ 220,000 $ 230,000 $ 230,000 $ 10,000 5% Inspection Fees(1) $ 231,981 $ 85,000 $ 180,000 $ 100,000 $ 15,000 18% Miscellaneous(1) $ 38,668 $ 35,000 $ 35,263 $ 35,000 $ - 0% Penalties $ 223,520 $ 230,000 $ 230,000 $ 230,000 $ - 0% Initiations/Transfer Fees(' $ 33,855 $ 30,000 $ 30,000 $ 30,000 $ - 0% Recycling Fees $ 336,180 $ 320,000 $ 340,000 $ 340,000 $ 20,000 6% Use of Rate Stabilization $ 271,086 $ 135,235 $ 135,235 $ 226,003 $ 90,768 67% Rate Stabilization Rebate $ (271,086) $ (135,235) $ (135,235) $ (226,003) $ (90,768) 67% TOTAL REVENUES $ 20,325,557 $ 22,346,434 $ 22,486,962 $ 23,492,690 $ 1,146,256 5% Use of Reserves $ 92,703 $ 479,062 $ - $ 233,074 $ (245,988) (51%) TOTAL RESOURCES $ 20,418,260 $ 22,825,496 $ 22,486,962 $ 23,725,764 $ 900,268 4% The above chart details revenues for the past, current, and upcoming fiscal years, as well as expected increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. (1)Water&Wastewater Revenue line items are aggregated in graph under"Other" 94 WATER 4 WASTEWATER FUND FY17 REVENUE ASSUMP l'IONSS REVENUE SOURCE ASSUMPTIONS Interest Income Projected to remain flat. Sanitation Services Increase based on approved rate structure. Water Service Consumption is estimated to increase .5% over FY2016 year- end projections. Pass-thru increase of 20¢ per 1000 gallons with a $1.00 increase in the base rate for residential customers. Wastewater Service Decrease of 4.6% in treatment volume compared to FY2016 year-end projections. Pass-thru increase of 13¢ per 1000 gallons with a $1.00 increase in the base rate. Reclaimed Water Service Consumption based on fiscal year-end projections. Rates per tier are based on 89% of the potable water rate per tier. Sale of New Meters Projected to remain flat with FY2016 budget expectations. Reconnect Fees Projected to remain flat with FY2016 estimated collections. Inspection Fees Projected to increase over FY2016 budget expectations. Miscellaneous Projected to remain flat with FY2016 budget expectations. Penalties Projected to remain flat with FY2016 estimated collections. Initiation & Transfer Fees Projected to remain flat with FY2016 estimated collections. Recycling Fees Projected to increase slightly over FY2016 budget expectations. 95 Water & Wastewater Expenditures FY2016-2017 Non-Depart. 37% Capital GIS 1% 3% Finance 2% Public Works 2% Wastewater Treatment 18% Water Distribution 4% Water Production 33% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. Proposed FY16 Budget to Water&Wastewater Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $Diff %Diff. Water Office $ 401,615 $ 442,746 $ 441,096 $ 455,034 $ 12,288 3% Total-Finance $ 401,615 $ 442,746 $ 441,096 $ 455,034 $ 12,288 3% City Engineer $ 283,051 $ 312,389 $ 310,789 $ 321,339 $ 8,950 3% Water Production $ 7,015,816 $ 7,198,968 $ 7,201,968 $ 7,760,394 $ 561,426 8% Water Distribution $ 781,513 $ 923,870 $ 920,870 $ 1,027,179 $ 103,309 11% Wastewater Treatment $ 3,337,940 $ 4,370,324 $ 4,370,324 $ 4,384,457 $ 14,133 0% Meter Reading $ 60,034 $ 63,612 $ 63,612 $ 66,323 $ 2,711 4% Total-Public Works $ 11,478,354 $ 12,869,163 $ 12,867,563 $ 13,559,692 $ 690,529 5% Recycling $ 29,704 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS/Information Services $ 495,644 $ 572,265 $ 572,265 $ 614,373 $ 42,108 7% Legal Services $ 72,863 $ 75,000 $ 75,000 $ 85,000 $ 10,000 13% Non-Departmental $ 7,357,526 $ 8,235,460 $ 8,252,762 $ 8,681,030 $ 445,570 5% Total-Non Departmental $ 7,955,738 $ 8,924,025 $ 8,941,327 $ 9,421,703 $ 497,678 6% Total Operating Expenses $ 19,835,706 $ 22,235,934 $ 22,249,986 $ 23,436,429 $ 1,200,495 5% Capital Expenses $ 582,554 $ 479,062 $ 245,988 $ 233,074 $ (245,988) (51%) Total Expenses $ 20,418,260 $ 22,714,996 $ 22,495,974 $ 23,669,503 $ 954,507 4% The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the expected increases and decreases in costs within the past year. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. 96 Finance Department Location & Hours of Operation: 201 N Ector Dr. Objectives for FY2016-17: Mon-Fri,8 a.m.—5 p.m. • Continue focus on quality Customer Service. • Take advantage of available computer training of new Mission: To provide all customers the best service possible automated metering system to better assist customers and for prompt administration of their utility accounts. increase efficiency of system. • Complete billing and collection conversion to new automated metering system. Accomplishments FY2015-16: • Outsource bills to offset rising cost of mailer maintenance • Generated more than 10,690 work orders which includes and postage rates/regulations. consumption verification, customer turn-ons/offs, meters/transponders change outs,and other service related orders. Issues/Trends: • Converted billing and collections for more than 7,000 • Old meters/transponders must be replaced in order to meters to new automated metering system. obtain accurate consumption numbers. Budget Appropriation Water/Wastewater Water Office Fund 2% 98% Expenditures by Division: Proposed FY16 Budget to Water&Wastewater Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY 16 FY 17 $Diff % Diff. Water Office $ 401,615 $ 442,746 $ 441,096 $ 455,034 $ 12,288 3% Total-Finance $ 401,615 $ 442,746 $ 441,096 $ 455,034 $ 12,288 3% 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. 97 Finance Department Personnel by Division: FY 14/15 FY 15/16 FY 15/16 FY 16/17 ACTUAL BUDGETED ESTIMATED BUDGETED Water Office 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 Services Levels: Work Orders Water Accounts 12,500 14,200 - 12,000 14,100 - lell 14,000 - 11,500 13,900 - 11,000 12,273 13,800 - 14,164 10,500 13,700 13,964 11,379 13,600 - 10,000 joill691 )1,706 13,500 9,500 13,400 FY2014 FY2015 FY2016 FY2015 FY2016 FY2017 *FY2016 Budget Document graph was incorrectly la bled *As of October 1 of each year. as FY2014, FY2015, and FY2016. The chart actually reflected FY2013, FY2014,and FY2015. 98 Public Works Department Locations & Hours of Operation: Objectives for FY2016-17: Engineering&Meter Reading • Produce quality water from the well system to supplement 201 N Ector Dr. TRA water. Mon-Fri,8 a.m.—5 p.m. • Continue to maintain wells for increased production. Water Production, Distribution, Wastewater Treatment • Complete and distribute the Consumer Confidence Report. 1513 Westpark Way • Implement recommendations obtained by the study of City Mon-Fri,8 a.m.—5 p.m. and On-Call 24/7 wells. • Manage the City's reclaimed water system. • Respond to water emergencies in a timely fashion and repair Mission: To provide a high level of customer satisfaction by all substantial water leaks within the first eight hours. providing reliable safe drinking water supply, water for fire • Reduce the "unaccounted for" water loss and improve protection, and reliable sewer service for our essential daily efficiency. needs. • Continue the water valve maintenance program. • Decrease City wastewater blockage's through maintenance. • Provide professional and courteous service to citizens when Accomplishments FY2015-16: reading meters or providing repairs. • Completion and distribution of Consumer Confidence • Ensure accurate reading of meters by properly maintaining Reports. meters and transponders. • No violations on State inspections. • Monitor City wide meter replacement project. • Produced quality water from well system to supplement TRA water. Issues/Trends: • Continued to maintain wells for increased production. • Construction unit bid prices show a slow inflationary trend. • Tracked water leaks, hydrant flushes and water main breaks • Well pipe and casing is beginning to show signs of aging. to provide a more accurate estimate of water loss. • Responded to water emergencies in a timely fashion. • Identify funding for future well rehabilitation. • More service providers are placing their utilities • Decreased City wastewater blockages. • Accurately read all meters in a timely manner. underground creating conflicts with existing water lines. • Rising cost of raw water. • Rising cost of sewer treatment. Budget Appropriation W Distribution 2.8% Water/Wastewater W Production / WW Treatment Fund 20.8% 11.8% 63.6% Meter Reading Engineer 0.2% 0.9% 99 Public Works Department Expenditures by Division: Proposed FY16 Budget to Water&Wastewater Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY 16 FY16 FY17 $Diff % Diff. City Engineer $ 283,051 $ 312,389 $ 310,789 $ 321,339 $ 8,950 3% Water Production $ 7,015,816 $ 7,198,968 $ 7,201,968 $ 7,760,394 $ 561,426 8% Water Distribution $ 781,513 $ 923,870 $ 920,870 $ 1,027,179 $ 103,309 11% Wastewater Treatment $ 3,337,940 $ 4,370,324 $ 4,370,324 $ 4,384,457 $ 14,133 0% Meter Reading $ 60,034 $ 63,612 $ 63,612 $ 66,323 $ 2,711 4% Total-Public Works $ 11,478,354 $ 12,869,163 $ 12,867,563 $ 13,559,692 $ 690,529 5% 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. 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 14/15 FY 15/16 FY 15/16 FY 16/17 Actual Budgeted Estimated Budgeted Engineering 2.50 2.50 2.50 2.50 Water Production 5.75 5.75 5.75 5.75 Water Distribution 7.25 7.25 7.25 7.25 Sewage & Treatment 7.00 7.00 7.00 7.00 Meter Reading 1.00 1 .00 1.00 1.00 Total Public Works 23.50 23.50 23.50 23.50 Service Levels: Water Leaks Repaired New Meters Set 160 300 140 250 120 100 200 80 150 60 100 220 9 40 II 20 50 106 0 - - FY2014 FY2015 FY2016 100 FY2014 FY2015 FY2016 Non-Departmental Location & Hours of Operation: 201 N Ector Dr. Objectives for FY2016-17: Mon-Fri,8 a.m.—5 p.m. • Provide funding for infrastructure improvements. • Provide funding for energy conservation measures which Mission: To define the costs in the budget that may not be ultimately results in savings in utility costs. specifically identifiable to any operational budget. Issues/Trends: Accomplishments FY2015-16: • Balancing rising cost of infrastructure and equipment • Provided funding for the continuation of infrastructure purchase with available funds. maintenance which includes the water, wastewater, and • Identifying resources to cash flow capital purchases. reclaimed water programs. • Provided funding for the continuation of the computer hardware/software replacement program. Budget Appropriation Non-Departmental 26.1% Water/Wastewater Fund 71.0% Capital 0.7% Recycling Legal Services GIS 0.1% 0.3% 1.8% Expenditures by Division: Proposed FY16 Budget to Water&Wastewater Actual Budget Estimated Budget FY17 Proposed Expenditures FY 15 FY16 FY 16 FY17 $ Diff % Diff. Recycling $ 29,704 $ 41,300 $ 41,300 $ 41,300 $ - 0% GIS/Information Services $ 495,644 $ 572,265 $ 572,265 $ 614,373 $ 42,108 7% Legal Services $ 72,863 $ 75,000 $ 75,000 $ 85,000 $ 10,000 13% Non-Departmental $ 7,357,526 $ 8,235,460 $ 8,252,762 $ 8,681,030 $ 445,570 5% Total-Non Departmental $ 7,955,738 $ 8,924,025 $ 8,941,327 $ 9,421,703 $ 497,678 6% Capital Expenses $ 582,554 $ 479,062 $ 245,988 $ 233,074 $ (245,988) (51%) Total Capital $ 582,554 $ 479,062 $ 245,988 $ 233,074 $ (245,988) (51%) 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. 101 Non-Departmental Personnel by Division: FY 14/15 FY 15/16 FY 15/16 FY 16/17 ACTUAL BUDGETED ESTIMATED BUDGETED Information Services 4.00 4.00 4.00 4.00 Non-Departmental 9.50 10.00 10.00 10.00 Total Non-Departmental 13.50 14.00 14.00 14.00 102 Service Center Fund Location & Hours of Operation: • Fleet Operations, again received the ASE "Blue Seal of 1314 Royal Parkway Excellence" award from the National Institute for Mon—Fri, 7 a.m.—4:30 p.m. Automotive Service Excellence for the twenty-first consecutive year. • Continued commitment to providing high quality fleet care. Mission: To maintain and protect the City's investment in • Staff continued work on ASE certifications. Two (2) equipment; provide exemplary and timely internal customer additional certifications were taken and passed service to each City department; to be flexible in finding acceptable solutions for the needs of our customers; to Objectives for FY2016-17: continuously strive to improve our service and • EVT and ASE Certification testing for shop technicians. communications in order to meet our customers' • Continued commitment in alternative fuel programs for expectations;and to treat every customer's request for service fleet use. as an opportunity to provide professional and courteous • Training for fleet technicians in diesel, new generation service. electronics,and advance engine diagnostics. Issues/Trends: Accomplishments FY2015-16: • City of Euless recognized by the NCTCOG as a Silver • Conversion of vehicles to propane (LPG) and natural gas Fleet". (CNG)where feasible. • City of Euless received its third "Green Fleet" certification • Petroleum costs continues to drive up the cost of products from Association of Equipment Maintenance that are petroleum based. Tires, lubricants, additives, belts Professionals(AEMP). and hoses, and the majority of replacements parts continue to increase in cost. Budget Appropriation Personnel 35.9% Operating Capital 61.8% 1.9% Transfers 0.4% 103 Service Center Fund Expenditures: Proposed FY16 Budget to Enterprise Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $Diff % Diff. Service Center Fund: Revenues $ 1,203,285 $ 1,283,352 $ 1,283,392 $ 1,309,545 $ 26,193 2% Operating Expenses $ 1,171,473 $ 1,283,352 $ 1,283,352 $ 1,307,033 $ 23,681 2% Use of Reserves $ - $ - $ - $ 25,500 $ 25,500 0% Capital Expenses $ 10,559 $ - $ - $ 25,500 $ 25,500 0% 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 14/15 FY 15/16 FY 15/16 FY 16/17 Actual Budgeted Estimated Budgeted Service Center Fund 5.00 5.00 5.00 5.00 Services Levels: Green Fleet Platinum Certification Blue Seal of Excellence Continued use of Alternative Fuels 104 Drainage / Storm Water Utility Fund Location & Hours of Operation: • Maintained 13,637 LF of channel maintenance and 7,822 LF 1513 Westpark Way of storm sewer maintenance. Mon-Fri,8 a.m.—5 p.m.,On-Call 24/7 Mission: To prevent street flooding, protect life, and Objectives for FY2016-17: property through the maintenance of drainage facilities. • Utilize and review the 2006 Drainage Utility System Study to provide the most current channel information as it relates to actual work required in several sections of our City's Accomplishments FY2015-16: drainage channels. • Identified and created a map data base for total length of storm water channels- 22.2 miles and Storm sewers- 72.4 miles(rough). Issues/Trends: • Created avenues for citizen involvement for cleaning • Increased requirements by TCEQ and service demands will /clearing approx. 1125 LF of channel maintenance. require additional funding. • Increased development has boosted the demand for maintenance to existing creeks and channels. Budget Appropriation Operating 23% Transfers 5% Personnel Capital 62% 10% Expenditures: Proposed FY16 Budget to Enterprise Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $Diff % Diff. Drainage Utility System: Revenues $ 719,706 $ 719,280 $ 719,100 $ 719,280 $ - 0% Operating Expenses $ 569,438 $ 716,150 $ 716,150 $ 696,409 $ (19,741) (3%) Use of Reserves $ - $ 60,000 $ 57,050 $ 75,000 $ 15,000 25% Capital Expenses $ 125,000 $ 60,000 $ 60,000 $ 75,000 $ 15,000 25% Services: Drainage/Storm Water Utility Fund—Used to account for the acquisition,operation,and maintenance of the City's municipal drainage utility system. 105 Drainage / Storm Water Utility Fund Personnel by Division: FY 14/15 FY 15/16 FY 15/16 FY 16/17 Actual Budgeted Estimated Budgeted Drainage / Storm Utility Fund 7.00 7.00 7.00 7.00 Services Levels: Linear Feet of Channel Linear Feet of Storm Sewer Maintenance Maintenance 15,000 10,000 - 8,000 - 10,000 6,000 - 11,715 13,137 4,000 - 7,822 5,0009,756 2,000 - - -11111111111 - 459 492 FY2014 FY2015 FY2016 FY2014 FY2015 FY2016* *Additional maintenance was performed in Blessing Branch Creek in conjunction with an inspection by the Army Corp of Engineers. 106 Recreation Class Fund Locations & Hours of Operation: • Partnered with the Library staff to create Sounds of the Administration Season concert series. 1314 Royal Parkway • Doubled the attendance of the Daddy Daughter Valentine's Mon—Fri,8 a.m.—5 p.m. Dance. Euless Family Life Center 300 W Midway Dr. Objectives for FY2016-17: Mon—Thurs,5:30 a.m.—9 p.m.; Fri, 5:30 a.m.—8 p.m.;Sat, 8 • To continue to expand class offerings that will result in an a.m.—6 p.m.;Sun, 1—6 p.m. overall increase of class participants. • To look for more partnership opportunities either with other Simmons Center departments of outside entities for special events and 508 Simmons Dr. programs offered. Available for rent 9 a.m.—11 p.m. • To work to improve overall customer service experience by spending more time training part-time staff as well as Mission: To provide and encourage a healthy atmosphere contracted instructors. for the overall well-being of the community through progressive fitness and recreational programs. Issues/Trends: • The policy revisions in regards to the Affordable Healthcare Accomplishments FY2015-16: Act affect on part-time/seasonal employee hours. • Replaced aging cardio and weight equipment with new • The need to upgrade existing cardio equipment and long Precor equipment. term expansion of the Fitness Center. • Added functional training equipment to the cardio room. • Ability to provide additional rental/meeting room space for • Partnered with school district to increase attendance in citizens. summer camp. Budget Appropriation Personnel 36% Operating 52% Capital 12% Expenditures: Proposed FY16 Budget to Enterprise Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $Diff % Diff. Recreation Classes: Revenues $ 590,454 $ 555,830 $ 583,830 $ 583,830 $ 28,000 5% Operating Expenses $ 495,610 $ 552,841 $ 552,841 $ 570,841 $ 18,000 3% Use of Reserves $ - $ 123,936 $ 92,947 $ 75,514 $ (48,422) (39%) Capital Expenses $ 72,412 $ 123,936 $ 123,936 $ 75,514 $ (48,422) (39%) 107 Recreation Class Fund Services: Recreation Class Fund—The Recreation Class Fund is used to account for the operation of recreational programs,activities and special events offered to Euless citizens and other groups on a fee basis. Personnel by Division: None Assigned Services Levels: Memberships Class Registrations 4,400 7,000 - 4,300 6,000 - 4,200 5,000 - 4,100 4,000 - 4,000 4,348 3,000 5,885 3,900 85 2,000 3,321 3,350 3,800 1,000 3,700 0 FY2014 FY2015 FY2016 FY2014 FY2015 FY2016 108 THE CITY OF ELEss 109 Arbor Daze Fund Location & Hours of Operation: • Prepared over 3,000 free trees for the tree giveaway. Special Event—Location and Times—See City Website Objectives for FY2016-17: Mission:To promote the planting of trees and teach families • To provide an event that promotes our community and tree preservation. the importance of trees in a community. To continue Euless' • To try and develop a long term plan for Arbor Daze as it commitment to the Tree City USA and the National Arbor Day relates to location and community involvement. Foundation programs through planting, preserving and • Continue the city's commitment to Tree City USA and work educating. To provide a community event that benefits towards enhancing our community tree education through citizens, local businesses and community organization by visionary planning. providing an opportunity to feature entertainment, products and services to the festival attendees. Issues/Trends: • Increase in prices for equipment rental and services. Accomplishments FY2015-16: • Ability to find entertainment within budget. • Received Tree City USA designation for 30th consecutive year • Locating adequate space to host the venue. from the National Arbor Daze Foundation. • Weather can adversely affect the event or cause • Increased programming opportunities for kids. cancellation. • Moved the festival location to Midway Park with great success. Expenditures: Proposed FY16 Budget to Enterprise Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $Diff % Diff. Arbor Daze: Revenues $ 48,107 $ 80,000 $ 70,000 $ 80,000 $ - 0% Operating Expenses $ 58,771 $ 79,500 $ 79,500 $ 79,500 $ - 0% Use of Reserves $ 10,663 $ - $ 9,500 $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 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: DTree City USA Trees Distributed 4,000 3,500 3,000 2,500 2,000 1,500 3,000 1,000 2,300 500 FY201114 FY2015 FY2016 Texas Star Golf Course Fund Location & Hours of Operation: Objectives for FY2016-17: 1400 Texas Star Parkway • To provide guests with exceptional course conditions from Daily-Times vary by Season—See City Website the tee boxes to the greens. Mission: To ensure a quality experience to all visitors to • To update and redesign Conference Centre sales and Texas Star Golf Course, Conference Centre, and / or Raven's promotional information. Grille. • To increase presence on social media sites. • To maintain high quality food and beverage service to all Accomplishments FY2015-16: patrons at a price that allows us to sustain our desired cost • Selected by Golfweek as one of 2016"Best Courses You Can of goods. Play". • To continue to work with vendors and PGA marketing team • The Mini Verde Greens after their second year of growth to focus on the popular trends in the industry and to have performed well, providing consistent well-groomed increase revenue in merchandise sales. conditions throughout the year. • Received 41/2 Star rating from Golf Digest for 16 consecutive Issues/Trends: years. • The cost of mandatory healthcare for contract labor and • Upgraded a/v equipment and lighting systems in conference controlling hours of part-time and seasonal employees center. continue to be a financial concern. • Improved website advertising for bridal events. • Utilities, maintenance and operational supplies costs • Food and Beverage increased sales and productivity through continue to increase. the use of iPads and on course ordering through the GPS • Continued erosion along the creek banks will require system. additional maintenance. • Cross trained outside Food&Beverage staff to work as Grille • Continued fluctuation in food costs creates a challenge in staff to provide a consistent level of service in all food sustaining current menu prices. service areas. • Increased competition in the banquet market requires more creative pricing to be competitive in the marketplace. Budget Appropriation Operating 35% Personnel 49% Transfers 16% 111 Texas Star Golf Course Fund Expenditures: Proposed FY16 Budget to Enterprise Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $Diff % Diff. Texas Star Golf Course: Revenues $ 4,158,032 $ 4,594,912 $ 4,240,299 $ 4,476,442 $ (118,470) (3%) Operating Expenses $ 4,080,145 $ 4,544,913 $ 4,229,395 $ 4,417,580 $ (127,333) (3%) Use of Reserves $ - $ - $ - $ - $ - 0% Capital Expenses $ - $ - $ - $ - $ - 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 14/15 FY 15/16 FY 15/16 FY 16/17 Actual Budgeted Estimated Budgeted Non-Departmental 0.75 0.75 0.75 0.75 Course Maintenance 4.00 4.00 4.00 4.00 Pro Shop 2.50 2.50 2.50 2.50 Food & Beverage 3.00 3.00 3.00 3.00 Conference Centre 1.50 1 .50 1.50 1 .50 Total Golf Course Fund 11.75 11.75 11.75 11.75 Services Levels: Total Paid Rounds Memberships 40,000 - 300 30,000 MI 200 20,000 a 33,735 32,852 •Individual 10,000 100 •Corporate II FY2014 FY2015 FY2016 FY2014 FY2015 FY2016 112 Texas Star Sports Complex Fund Location & Hours of Operation: Accomplishments FY2015-16: Softball World • Registered a record 105 league teams for PATS baseball 1375 W Euless Blvd. league. Seasonal Hours • Registered over 2700 league and tournament teams in 2016. Parks at Texas Star • Hosted nearly 100 tournaments combines at both facilities. 1501 S Pipeline Rd. Seasonal Hours Objectives for FY2016-17: • To increase tournament participation in all age divisions at PATS. Mission: • To add High School division showcase events in July and • To provide and promote recreation and leisure August at PATS. opportunities that enhance the quality of life in the • To maintain a goal of 100—110 league teams each spring at community. PATS. • To provide a safe and aesthetically pleasing athletic complex • Maximize usage of facility by hosting baseball events two for the citizens in the most cost efficient manner possible. nights a week. • 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 Issues/Trends: levels. • Maximizing the use of the facility while maintaining the • To provide quality youth baseball programs to players from quality of the field conditions. around the metroplex,state and country. • Level of maintenance required for the batting cages. • To provide an outstanding baseball and softball complex for • Additional workload required to coordinate and successfully patrons. run the Texas Star Sports Complex facilities. • Growth of 14U Division and availability of 60/90 fields. Budget Appropriation Personnel 26% Capital 4% Transfers 0% Operating 70% 113 Texas Star Sports Complex Fund Expenditures: Proposed FY16 Budget to Enterprise Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $Diff % Diff. Texas Star Sports Complex Revenues $ 1,158,582 $ 1,575,440 $ 1,447,960 $ 1,437,300 $ (138,140) (9%) Operating Expenses $ 1,227,838 $ 1,570,007 $ 1,470,656 $ 1,350,037 $ (219,970) (14%) Use of Reserves $ 69,256 $ - $ 22,696 $ 49,985 $ 49,985 0% Capital Expenses $ - $ - $ - $ 49,985 $ 49,985 0% Services: Texas Star Sports Complex—The Texas Star Sports Complex Fund is used to account for the operations and maintenance of Softball World (SWB)and the Parks at Texas Star(PATS). Personnel by Division: FY 14/15 FY 15/16 FY 15/16 FY 16/17 Actual Budgeted Estimated Budgeted Texas Star Sports Complex Fund 1.50 1 .50 1.50 1.50 Services Levels: Softball World Teams Athletic Complex Teams 3,500 800 3,000 700 2,500 600 2,000 500 •League 400 •League 1,500 ■Tournament 300 ■Tournament 1,000 200 500 100 FY2014 FY2015 FY2016 FY2014 FY2015 FY2016 114 THE CITY OF ELEss 115 EE: (EE . 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Fu n d s SY< .1:11-11.1'N',1::4:::::::::::•::•::•:•Ti..,..:-..-;•;:=•T•-•:'•••:.:;••:':,.,-.::- ::::'::::'....::::1.:::::;:l .:::.::::: :::::::::ii:.....::: / 116 SPECIAL REVENUE FUND SUMMARY ACTUAL BUDGET ESTIMATED PROJECTED FY2014-15 FY2015-16 FY2015-16 FY2016-17 BEGINNING FUND BALANCE $ 11,024,214 $ 11,309,766 $ 11,309,766 $ 8,966,392 REVENUES Property Tax $ 368,275 $ 451,972 $ 451,972 $ 818,893 Gross Receipts Tax $ 153,007 $ 120,000 $ 120,000 $ 120,000 General Sales Tax $ 6,906,986 $ 7,051,421 $ 7,719,925 $ 8,153,736 Selective Sales Tax $ 14,504,543 $ 14,519,469 $ 14,804,934 $ 14,864,066 Fines/Fees $ 93,258 $ - $ 350,920 $ 642,288 License/Permits $ - $ - $ - $ - Interest Income $ 30,446 $ 17,600 $ 20,970 $ 20,970 Intergovernmental Revenue $ 464,154 $ 70,000 $ 266,910 $ 113,586 Charges For Service $ 103,052 $ 101,000 $ 108,000 $ 113,500 Miscellaneous/Rental Income $ 4 $ - $ - $ - Other Financing Sources $ - $ - $ - $ - Revenues before Transfers $ 22,623,726 $ 22,331,462 $ 23,843,631 $ 24,847,039 Transfers from Other Funds $ 10,069 $ 77,169 $ 77,169 $ 104,711 TOTAL REVENUES $ 22,633,795 $ 22,408,631 $ 23,920,800 $ 24,951,750 TOTAL RESOURCES $ 33,658,008 $ 33,718,397 $ 35,230,566 $ 33,918,142 EXPENDITURES Personal Services $ 4,247,068 $ 4,950,405 $ 4,950,405 $ 5,211,256 1 Professional/Technical Services $ 167,784 $ 236,370 $ 269,420 $ 313,870 Contractual Services $ 24,410 $ - $ - $ - 1 Utilities $ 173,165 $ 307,000 $ 307,000 $ 307,000 Maintenance $ 24,692 $ - I $ - $ 30,000 Other Services/Contingencies $ 22,346 $ 70,525 $ 85,381 $ 74,586 Insurance $ - $ - $ - $ - General&Administrative $ 38,937 $ 77,500 $ 82,177 $ 84,200 Rebates/Incentives $ 9,674,969 $ 9,883,100 $ 10,060,086 $ 10,159,553 Supplies $ 373,711 $ 445,880 $ 447,177 I $ 467,095 Capital Purchases(Equipment) $ 786,502 $ 4,784,282 $ 3,482,698 $ 4,702,760 Debt Service/Bank Charges $ 1,091,732 $ 175,876 $ 175,876 $ 6,500 Expenditures before Transfers $ 16,625,316 $ 20,930,938 $ 19,860,220 $ 21,356,820 Transfer to Other Funds $ 5,722,927 $ 5,813,354 $ 6,403,954 $ 6,578,066 TOTAL EXPENDITURES $ 22,348,243 $ 26,744,292 $ 26,264,174 $ 27,934,886 ENDING FUND BALANCE $ 11,309,766 $ 6,974,105 $ 8,966,392 $ 5,983,256 The estimated decline in fund balance in FY17 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. 117 Hotel Occupancy Tax Fund Location & Hours of Operation: 201 N Ector Dr. Objectives for FY2016-17: Mon—Fri,8 a.m.—5 p.m. • Continue to design and implement creative ways to preserve the City's heritage. Mission: To use Hotel/Motel occupancy tax revenue for the • Continue support of Arbor Daze festival. promotion of tourism and the convention and hotel industry • Continue to offer first class conference facility for social and with Euless. business events. Accomplishments FY2015-16: Issues/Trends: • Funding was provided for Historical Preservation including • Increased number of area venues competing for events. Heritage Park Christmas and monthly open houses at the • Expanding awareness of Heritage Museum and City's Heritage Park Museum. history. • Funding also supported the Texas Star Conference Centre operations. Budget Appropriation Rebates/Incentives 22% Transfers Capital 59% 19% Expenditures: Proposed FY16 Budget to Special Revenue Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $Diff % Diff. Hotel/Motel: Revenues $ 392,100 $ 425,757 $ 592,534 $ 651,666 $ 225,909 53% Operating Expenses $ 304,407 $ 370,721 $ 447,067 $ 637,909 $ 267,188 72% Use of Reserves $ - $ 80,000 $ - $ 153,476 $ 73,476 92% Capital Expenses $ 56,914 $ 80,000 $ 70,524 $ 153,476 $ 73,476 92% 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 118 Euless Development Corporation ( EDC) Fund Location & Hours of Operation: • Attended two International Council of Shopping Centers 201 N Ector Dr. (ICSC) retail trade shows to promote new businesses. Mon—Fri,8 a.m.—5 p.m. Mission: The EDC 1/2C Sales Tax Fund is used to account for Objectives for FY2016-17: the 1/2C sales tax revenues. Expenses are dedicated to parks, • Continue to refine athletic field maintenance to keep up library, recreational, and economic development activities with the demand of league play and tournament usage. • Finalize a visionary parks master plan for the City. within the City of Euless. • Maintain high quality infrastructure through preventative maintenance efforts. Accomplishments FY2015-16: • Complete Legend's Field as well as Turf Renovation on • Began construction on the Park at Texas Star(PATS) Phase V Arlington,Wrigley,Yankee, Royal and Veteran's Fields. Improvements. • Continue to implement innovative materials to assist library • Worked with a consultant to enhance the parks system with patrons including 3D printers and STEM (Science, visionary planning and utilizing all resources in park planning Technology, Engineering and Math) Lending Kits. and development(Phase I of Parks Planning Project). • Begin the process to develop a vision for the long-term • Installed new shade canopies, picnic tables, and Grills at facility needs of the Library. South Euless Park. • Continued to support mixed use development known as • Increased league teams at PATS to 105. Midtown. • Library collaborated with Parks and Community Services to • Continued to support property/business owners impacted expand the number of free music events for the public. by the widening of Airport Freeway. • Introduced streaming media,so that patrons may check out movies and music digitally on their mobile devices at the Issues/Trends: library. • Increased usage of athletic fields requires more staff time • Utilized collection data analytics to ensure that the library for the required maintenance. material acquisitions process is as efficient as possible. • Limited part-time hours due to constraints of health care • Utilized tablet technology to provide roaming library service laws. and mobile item checkout. • Library print collection remains strong, but continues to see • Continued to support mixed use development known as demand grow for new digital products, study and Midtown. collaborative space,classes,and cultural events. • Continued to support property/business owners impacted • Increasing efforts to identify and implement the appropriate by the widening of Airport Freeway. strategies to spur new development and redevelopment as • Assisted several local businesses in expansion goals. the City/region continues its economic recovery. Budget Appropriation Operating 22% Personnel 35% Transfers 1% Capita 42% 119 Euless Development Corporation ( EDC) Fund Expenditures: Proposed FY16 Budget to Special Revenue Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $ Diff % Diff. EDC 1/2¢Sales Tax: Revenues $ 4,609,425 $ 4,652,104 $ 5,052,550 $ 5,311,100 $ 658,996 14% Operating Expenses $ 4,219,245 $ 4,097,391 $ 4,118,906 $ 4,227,246 $ 129,855 3% Use of Reserves $ - $ 1,553,098 $ - $ 3,071,565 $ 1,518,467 98% Capital Expenses $ 212,065 $ 1,553,098 $ 880,198 $ 3,071,565 $ 1,518,467 98% 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 FY 16 FY 16 FY 17 Actual Budget Estimated Budget Parks 12.25 12.25 12.25 13.25 Library 10.00 10.00 10.00 10.00 Economic Development 1.00 1.00 1.00 1.00 TOTAL EDC FUND 23.25 23.25 23.25 24.25 120 Crime Control and Prevention District Fund Location & Hours of Operation: the department was able to interact and engage with the 1102 W Euless Blvd. citizens of the community. Admin. -Mon—Fri,8 a.m.—5 p.m.Police Service-24/7 • Increased Neighborhood Watch Programs. • Purchased new safety equipment for officers. Mission: To provide the citizens of Euless professional, • Continued to strengthen and cultivate relationships with efficient police services. Increase staff efficiency, expand use local businesses and residential areas, as well as new of alternative policing methods, reduce response time, developments. increase interaction between citizens and police, provide additional police space, expand current gang and juvenile Objectives for FY2016-17: • Develop new avenues for community involvement. intervention programs, expand Neighborhood Watch . Maintain and improve officer training. programs and Citizen Volunteer Involvement. • Maintain Citizens Police Academy program. • Continue to increase community outreach. Accomplishments FY2015-16: • Continue to evaluate and purchase safety equipment for • Maintained and improved officer training. officers as needed. • Continued Citizens Police Academy program. • Continue to advance business and residential partnerships. • Hosted a successful Open House and participated in various other community events (National Night Out, Halloween Issues/Trends: Trunk or Treat Celebration, 6 Stones Night of Hope) where • Cost of equipment • Manpower Shortages Budget Appropriation Operating 10% Capital 10% Transfer 1% Personnel 79% Expenditures: Proposed FY16 Budget to Special Revenue Actual Budget Estimated Budget FY17 Proposed Fund FY15 FY16 FY16 FY17 $ Diff % Diff. CCPD '/4¢Sales Tax: Revenues $ 2,274,257 $ 2,290,945 $ 2,477,500 $ 2,601,325 $ 310,380 14% Operating Expenses $ 1,823,226 $ 2,253,636 $ 2,253,636 $ 2,596,932 $ 343,296 15% Use of Reserves $ - $ 237,825 $ 13,961 $ 275,747 $ 37,922 16% Capital Expenses $ 113,241 $ 237,825 $ 237,825 $ 275,747 $ 37,922 16% Services: CCPD Fund-The Crime Control and Prevention District(CCPD)%C Sales Tax Fund is used to account for 1/4C sales tax revenues. Expenses are dedicated to additional personnel,crime prevention programs,and equipment for the Euless Police Department. Personnel by Division: FY 15 FY 16 FY 16 FY 17 Actual Budget Estimated Budget CRIME CONTROL FUND 18.00 18.00 18.00 19.00 121 Car Rental Tax Fund Location & Hours of Operation: Parks Trail Construction, 40th year CDBG, and funds toward 201 N Ector Dr. Harwood Road extension. Mon—Fri,8 a.m.—5 p.m. • Provided funding for economic development incentive to attract/retain Euless businesses. Mission: The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Objectives for FY2016-17: Expenses may be dedicated to operations, debt • Provide funding for transfers to the General Fund to help avoidance/reduction and capital expenditures. These maintain a stable tax rate for citizens. • Provide funding for capital purchases and projects such as revenues are shared equally between the cities of Dallas, Fort technology improvements, street repairs, a traffic signal at Worth,and Euless. Harwood and Bear Creek, and funds towards future facility needs. Accomplishments FY2015-16: • Provided funding for transfers to the General Fund to help Issues/Trends: maintain a stable tax rate for citizens. • Revenues are dependent upon travel and can be volatile. It • Provided cash funding for building and infrastructure is important to maintain flexibility in this fund so as to not projects and eliminated the need to issue debt for these become overly dependent on this revenue source for projects. Such projects included facility improvements, operations. Development/Engineering Building Construction, Glade Budget Appropriation Transfers 31% •ebates/Incentives Capital 4% 65% Expenditures: Proposed FY16 Budget to Special Revenue Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $Diff % Diff. Car Rental Tax: Revenues $ 14,138,299 $ 14,108,782 $ 14,227,470 $ 14,227,470 $ 118,688 1% Operating Expenses $ 12,212,747 $ 11,496,233 $ 11,938,546 $ 11,672,591 $ 176,358 2% Use of Reserves $ 427,268 $ 5,254,175 $ 2,379,851 $ 2,933,307 $ (2,320,868) (44%) Capital Expenses $ 2,352,820 $ 5,254,175 $ 4,668,775 $ 2,933,307 $ (2,320,868) (44%) 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. 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'_--'-ii--::,,,:',,,,--.--:„,..",!:,,,,,..:„.,-„:::::,:-„-:„.---.,..,.,----..•---,....,....„---:---...••,„___-_s_____---' 124 INTERNAL SERVICE FUND SUMMARY ACTUAL BUDGET ESTIMATED PROJECTED FY2014-15 FY2015-16 FY2015-16 FY2016-17 BEGINNING FUND BALANCE $ 6,313,308 $ 7,657,893 $ 7,657,893 $ 7,942,024 REVENUES Property Tax $ - $ - $ - $ - Gross Receipts Tax $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - Fines/Fees $ - $ - $ - $ - License/Permits $ - $ - $ - $ - Interest Income $ 21,924 $ 13,200 $ 16,662 $ 13,200 Intergovernmental Revenue $ - $ - $ - $ - Charges for Service $ - $ - $ - $ - Miscellaneous/Rental Income $ 118,894 $ - $ - $ - Insurance/Risk/Other Financing Sources $ 1,730,550 $ 2,137,386 $ 3,701,144 $ 3,004,207 r— Revenues before Transfers $ 1,871,369 $ 2,150,586 $ 3,717,806 $ 3,017,407 Transfer from Other Funds $ 6,902,796 $ 6,785,847 $ 6,315,949 $ 7,431,498 TOTAL REVENUES $ 8,774,165 $ 8,936,433 $ 10,033,755 $ 10,448,905 TOTAL RESOURCES $ 15,087,473 $ 16,594,326 $ 17,691,648 $ 18,390,929 EXPENDITURES _ Personal Services $ 987,448 $ 668,996 $ 668,996 $ 669,583 Professional/Technical Services $ 268,439 $ 238,900 $ 248,900 $ 292,000 Contractual Services $ - $ - $ - $ - Utilities $ - $ - $ - $ - Maintenance $ - $ - $ - $Other Services/Contingencies $ 1,052 $ 436,159 $ 436,159 $ 568,952 Insurance $ 4,910,908 $ 5,997,308 $ 6,750,667 $ 6,793,390 General&Administrative $ 282 $ 532 $ 2,075 $ 3,075 Rebates/Incentives $ - $ - $ - $ - Supplies $ - $ 10,375 i $ 9,300 $ 9,300 Capital Purchases(Equipment) $ 1,261,451 $ 1,908,527 $ 1,633,527 $ 3,233,809 Debt Service/Bank Charges $ - $ - $ - $ - Expenditures before Transfers $ 7,429,580 $ 9,260,797 $ 9,749,624 $ 11,570,109 Transfers To Other Funds $ - $ - $ - $ - TOTAL EXPENDITURES $ 7,429,580 $ 9,260,797 $ 9,749,624 $ 11,570,109 ENDING FUND BALANCE $ 7,657,893 $ 7,333,529 $ 7,942,024 $ 6,820,820 The projected slight decrease in fund balance is a planned decrease in available funds,previously reserved,for the replenishment of capital equipment. 125 Vehicle / Equipment Replacement Fund Location & Hours of Operation: • City recognized as a "Silver Fleet" by North Central Texas 1314 Royal Parkway Council of Governments(NCTCOG). Mon—Fri,7 a.m.—5 p.m. Objectives for FY2016-17: Mission: The purpose of this account is to administer and • Optimize the City's fleet based on department's needs. procure funding for the replacement of vehicles and • Purchase of additional Alternative Fuel Vehicles. equipment,owned and/or leased by the City of Euless. • Achieve"Gold Fleet"status with NCTCOG. Accomplishments FY2015-16: Issues/Trends: • Continued to work closely with user departments to • Continue push for alternative fuel vehicles and citywide usage. maximize usage of vehicles and equipment. • Work with NCTCOG on grant funding sources. • Transferred low mileage limited usage units to optimize • Work with local companies for potential funding or joint usage. participation in a Compressed Natural Gas (CNG) refueling • Transferred of units that are better served in other facility. departments due to size and specifications. Expenditures: Proposed FY16 Budget to Internal Service Actual Budget Estimated Budget FY17 Proposed Funds FY 15 FY16 FY 16 FY 17 $ Diff % Diff. Equipment Replacement: Revenue $ 1,795,492 $ 1,573,572 $ 2,859,917 $ 1,985,225 $ 411,653 26% Operating Expenses $ 1,235,246 $ 1,629,027 $ 1,629,027 $ 2,958,809 $ 1,329,782 82% Use of Excess Reserves $ - $ 55,455 $ - $ 973,584 $ 918,129 0% 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: • Evaluated the medical, pharmaceutical and dental benefit 201 N Ector Dr. plans. Implemented changes as needed to be more cost Mon—Fri,8 a.m.—5 p.m. effective while continuing to provide quality medical care and services. Mission: To provide City employees with a competitive • Made changes to medical plan as required by the Affordable benefits program at the most cost-effective price to the Care Act(ACA). employees and to the City. Our mission is to ensure our • Evaluated proposals for medical,dental,and pharmaceutical employees are receiving quality service and that all questions services and determined that current vendors continue to and problems are satisfactorily resolved in a timely manner. provide most cost effective and quality service for Work with outside providers and administrators to ensure employees. agreed upon services are delivered in a timely and accurate manner, review management reports and make Objectives for FY2016-17: recommendations based on that information. • Continue work on automated benefit enrollment system to Accomplishments FY2015-16: ensure efficiencies are maximized and employees continue • Implemented an automated benefit enrollment system that to receive information and conduct their enrollments in a has improved efficiencies,reduced paper,and expanded the convenient,well communicated setting. ability to communicate benefits information with • Make any additional changes required by the Affordable employees. Employees have enjoyed easier access to Care Act(ACA). information and a more convenient way to enroll in their • Evaluate medical, pharmacy and dental benefit plans and benefits. identify changes that will be more cost effective while continuing to provide quality medical care and services. • Continued with the wellness program,offering incentives to participants. Issues/Trends: • Immunized employees, retirees and eligible dependents • Spiraling health care costs will require continued monitoring with flu vaccine. of all expenses and development of cost containment • Held Open Enrollment Meetings to allow employees to learn measures. This is further complicated by the PPACA more about the City's benefit programs. requirements and mandatory fees. • Healthcare costs have continued to rise, which makes providing benefits more challenging each year. Budget Appropriation Personnel 2% Capital 1% Operating 97% 127 Insurance / Benefits Fund Expenditures: Proposed FY16 Budget to Internal Service Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $ Diff % Diff. Insurance: Revenue $ 6,163,961 $ 6,492,245 $ 6,303,222 $ 7,509,937 $ 1,017,692 16% Operating Expenses $ 5,358,094 $ 6,484,245 $ 7,248,072 $ 7,413,007 $ 928,762 14% Use of Reserves $ - $ 100,000 $ 944,850 $ 100,000 $ - 0% Capital Expenses $ - $ 100,000 $ - $ 100,000 $ - 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: FY15 FY16 FY16 FY17 Actual Budget Estimated Budget Health Insurance Fund 1.00 1.00 1.00 1.00 Services Levels: Covered Lives Flex Participants 1000 155 - 800 150 - 145 - 600 Retirees 140 - 400 •Dependents1 •Employees 135 200 130 135 0 125 FY2014 FY2015 FY2016 FY2014 FY2015 FY2016 128 Risk Fund Location & Hours of Operation: • Continued to investigate and settle property claims in a fair 201 N Ector Dr. and timely manner. Mon—Fri,8 a.m.—5 p.m. • Developed communication to better advice employees of policies and procedures. Mission: The Risk Management Department's mission is to • Partnered with TML for educational opportunities. identify, analyze and control risks;to administer and evaluate • Continued emphasis on compliance with ADA and compiled ADA Transition Plan. liability insurance programs to ensure cost effectiveness; to • Provided flu shots to employees and family members. conduct educational safety programs and to monitor and • Provided immunizations and vaccinations for employees in ensure compliance with mandates established by the City of positions subject to exposure to blood-borne pathogens. Euless, State of Texas and US Government. The department's • Ensured departments hold safety training meetings. goal is to protect the City's assets and resources by minimizing • Updated Directors on injured employees; requested use of the internal and external exposures and associated risks, and light duty, if eligible and available,to reduce lost time. to respond in a timely manner to the information needs of • Produced management reports providing information citizens,staff and employees. related to types and causes of injuries. The mission of the Workers'Compensation Insurance function of the Human Resources Department is to ensure, through Objectives for FY2016-17: pre-placement physicals, all new employees are capable of • Focus on training in areas with greatest risk per quarterly performing the essential functions of the job for which they assessments. are hired;to administer the occupational injury program; and • Continue to partner with TML for education opportunities. to provide instructional training in safe and efficient • Continue emphasis to ensure compliance with ADA. performance of job duties. To provide cost-effective medical • Review essential job functions with departments and pre- treatment through occupational injury/illness program, with placement physicals with health care assessor. the objective of facilitating the timely return to work of those • Ensure all job descriptions are compliant with the employees who have been injured or become ill on the job. requirements of the ADA. • Continue to produce management reports to bring attention Accomplishments FY2015-16: to causes and types of injuries for prevention purposes. • Ensure departments hold safety training meetings. • Presented monthly safety education programs. • Routinely monitored motor vehicle records. • Administered routine random drug and alcohol tests as Issues/Trends: required by Department of Transportation (DOT) and • Property claims cost will continue to rise due to inflationary internal policy. trends. • Focused on training in areas with greatest risk per quarterly • Medical treatment and rehabilitative costs continue to rise. assessments. • Workers compensation premiums are expected to rise due to prior experience. Budget Appropriation Personnel 6% Capital 16% Operating 78% 129 Risk Fund Expenditures: Proposed FY16 Budget to Internal Service Actual Budget Estimated Budget FY17 Proposed Funds FY15 FY16 FY16 FY17 $ Diff % Diff. Risk/WC Management: Revenue $ 806,695 $ 870,616 $ 870,616 $ 953,743 $ 83,127 10% Operating Expenses $ 836,240 $ 868,025 $ 868,025 $ 923,293 $ 55,268 6% Use of Reserves $ 29,545 $ 179,500 $ 1,909 $ 175,000 $ (4,500) (3%) Capital Expenses $ - $ 179,500 $ 4,500 $ 175,000 $ (4,500) (3%) Services: Risk Fund-The Risk Management Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. Personnel by Division: FY15 FY16 FY16 FY17 Actual Budget Estimated Budget Risk/WC Management Fund 0.50 0.50 0.50 0.50 Services Levels: Workers Comp Claims Risk Claims 80 80 ■In-House •TML ■In-House •TML 70 70 60 60 50 50 40 40 30 30 20 20 10 10 FY2014 FY2015 FY2016 FY2014 FY2015 FY2016 130 THE CITY OF ELEss 131 Y i,E,'r,EF i,E,'r ktitittikagtitt E • kikiktikittitiiit ,„EEEE[ E•E: • ..... .,E... Eh...... «........ h....: . E........ „.................. E ••E x ...........:::............................ <E••'.E. .EnE•E Ej,E ,Ej,E .E`n .E`n v....v.,. .....„...... „..,::„.„: tk...4.:4, .F t.,..„:„. kisso _________ Capital f.,__ • TY,.,„ _-:_-:_-1--1:::::.:‘!_- -- -:_:-_-_--_----__= t l 132 CAPITAL PROJECTS FUND SUMMARY ACTUAL BUDGET ESTIMATED PROJECTED FY2014-15 FY2015-16 FY2015-16 FY2016-17 BEGINNING FUND BALANCE* $ 10,643,564 $ 20,230,749 $ 20,230,749 $ 28,799,712 REVENUES Property Tax $ - $ - $ - $ - Gross Receipts Tax $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - Fines/Fee/Penalties $ - $ - $ - $ - License/Permits $ - $ - $ - $ - Interest Income $ 16,157 $ 8 $ 80,362 $ 5,654 Intergovernmental Revenue $ 483,331 $ 1,595,206 $ 1,376,420 $ 1,928,206 Charges for Services $ 888,799 $ 162,755 $ 585,867 $ - Miscellaneous/Rental Income $ 127,592 $ 270,304 $ 390,921 $ 27,072 Other Financing Sources $ 6,898,350 $ 25,831,447 $ 18,448,255 $ 4,869,514 Revenues before Transfers $ 8,414,229 $ 27,859,720 $ 20,881,825 $ 6,830,446 Transfers from Other Funds $ 11,155,467 $ 6,522,075 $ 6,852,489 $ 7,699,247 TOTAL REVENUES $ 19,569,696 $ 34,381,795 $ 27,734,314 $ 14,529,693 TOTAL RESOURCES $ 30,213,260 $ 54,612,544 $ 47,965,063 $ 43,329,405 EXPENDITURES Personal Services $ - $ - $ - $ - Professional/Technical Services $ 529,426 $ 789,329 $ 402,928 $ 226,630 Contractual Services $ 24,996 $ 74,965 $ 279 $ - Utilities $ 100,000 $ 100,000 $ 100,000 $ 100,000 Maintenance $ 12,806 $ - $ 3,280 $ - Other Services/Contingencies $ 7,661 $ 1,062,260 $ 704,746 $ - Insurance $ - $ - $ - $ - General&Administrative $ - $ 242 $ - $ - Rebates/Incentives $ - $ 16,682,755 $ 4,952,556 $ 11,490,424 Supplies $ 48,300 $ 91,963 $ 13,403 $ 25,000 Capital Improvements Projects $ 8,685,465 $ 27,793,520 $ 12,593,965 $ 21,035,918 Debt Service/Bank Charges $ 204,823 $ 200,262 $ 28,565 $ - Expenditures before Transfers $ 9,613,476 $ 46,795,296 $ 18,799,722 $ 32,877,972 Transfer to Other Funds $ 369,034 $ 527,633 $ 365,630 $ 368,518 TOTAL EXPENDITURES $ 9,982,510 $ 47,322,929 $ 19,165,352 $ 33,246,490 ENDING FUND BALANCE $ 20,230,749 $ 7,289,615 $ 28,799,712 $ 10,082,915 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. * In prior years the Texas Star Golf Course Reserves and CIP funds have been combined. Reserves and CIP have now been separated for accounting purposes. Beginning Fund Balance for Budget FY2014-15 has been adjusted to add$171,666 Golf CIP Beginning Fund Balance. Golf Reserves Beginning Fund Balance was reduced by$171,666 for a total of$923,377. 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. I. Reporting — Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. 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 Construction Fund — Used to account for the financing, renovation and construction of the sports facilities projects. Proceeds are from sale of revenue bonds, grant, general fund bond sale and inter-fund transfer, operating reserves and interest income. Texas Star Golf Course Construction Fund — Used to account for the financing and construction of a golf course, clubhouse, and conference center facility. Proceeds are from sale of revenue bonds, inter-fund transfer and interest income. Police Facility Construction Fund — Used to account for the financing of and construction of a new police facility. Construction is substantially complete. Street Construction Fund — Used to account for the financing and construction of various street infrastructures. Proceeds are from the sale of general obligation bonds, certificates of obligation, contributions from other agencies, and accumulated cash reserves. General Construction Fund — Used to account for bond proceeds and accumulated cash reserves related to general facility improvements such as fire stations and campus improvements. Car Rental Tax Capital Projects Fund — Used to account for any ongoing projects or construction projects funded from this revenue source. Half Cent Sales Tax Capital Fund — Used to account for the financing and construction of Euless Development Corporation approved projects, currently include Parks, Library, and Economic Development. Proceeds are from the sale of revenue bonds, sales tax collections, and interest earnings. Redevelopment Fund- Used to account for any land acquisition and revitalization projects designed to enhance the development of deteriorating areas throughout the community. Developer Contribution (Escrow) Fund- Used to account for funds received for the purposes of making new and future improvements to various development areas within the City. Midtown Development Fund- Used to account for the financing and construction of various street, water, wastewater, drainage, and other infrastructure improvements in the area generally known as Midtown on the south side of State Highway 183. This fund will be used to account for proceeds from the sale of certificates of obligation. 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 FY2016-17 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 FY2016-17 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 $ 1,770,946 $ -0- $ -0- TBD Street $ 17,329,415(1) $ 871,000 $ 8,334,450 TBD Wastewater $ 1,879,086 $ 371,000 $ 3,309,672 TBD Water $ 19,622,205(1) $ 0 $ 7,213,422 TBD Other $ 27,346,841 $ 1,756,522 $ 9,287,684 TBD $ 2,998,522 $ 28,145,228 TBD Total Funded $ 67,948,493 Total Unfunded Projects $ 31,143,750 (1)Includes future debt issue. 139 Fund Balance Summary - Capital Estimated FY16 and Budgeted FY17 Capital Improvement Projects EDC Developer's Streets Half-Cent General Escrow CIP CIP CIP 'Beg. Working Capital FY16 $1,857,055 $688,053 $895,072 $1,055,682 FY16 Estimated Revenues 124,300 3,901,353 132,843 63,048 Total Available: 1,981,355 4,589,406 1,027,915 1,118,730 FY16 Estimated Project Expenditures (3,391) (4,295,618) (71,234) 0 Total Expenses: (3,391) (4,295,618) (71,234) 0 Estimated Working Capital FY16 $1,977,964 $293,788 $956,681 $1,118,730 FY17 Budgeted Revenues 0 4,986,449 1,227,630 277,072 Total Available: 1,977,964 5,280,237 2,184,311 1,395,802 FY17 Project Expenditures 0 (1,041,000) (1,227,630) (250,000) Budgeted Carryover 0 (3,734,205) (529,411) (10,500) Total Expenses: 0 (4,775,205) (1,757,041) (260,500) Estimated Working Capital FY17 $1,977,964 $505,032 $427,270 $1,135,302 FY17 Projects Miscellaneous Street Repair 0 150,000 0 0 FY2016 41st CDBG -ADA/TAS Improvements 0 20,000 0 0 FY2017 42nd CDBG-ADA/TAS Improvements 0 91,000 0 0 FY2017 Street Improvements 0 600,000 0 0 Traffic Signal - Harwood Road at Bear Creek Parkway 0 180,000 0 0 Park Irrigation Projects 0 0 25,000 0 Incentives 0 0 25,000 0 Miscellaneous Park Improvements 0 0 80,000 0 Library Design 0 0 147,630 0 EDC CIP Restricted Fund Balance 0 0 950,000 0 Municipal Plaza Improvements Phase II 0 0 0 150,000 Public Works Yard Improvements 0 0 0 100,000 'Total FY17 Projects $0 $1,041,000 $1,227,630 $250,000 140 Fund Balance Summary - Capital Estimated FY16 and Budgeted FY17 Capital Improvement Projects Midtown Police Car Rental Redevelopment Development Facility Tax TSGC TSSC CIP CIP CIP CIP CIP CIP 'Beg.Working Capital FY16 $183,717 $0 $454 $1,591,132 $172,498 $753,466 FY16 Estimated Revenues 102.041 15,418,255 0 2,535.065 75.660 2.156.533 Total Available: 285,758 15,418,255 454 4,126,197 248,158 2,909,999 FY16 Estimated Project Expenditures (78,528) (4,952,556) (454) (2,896,398) (15,697) (466,396) Total Expenses: (78,528) (4,952,556) (454) (2,896,398) (15,697) (466,396) Estimated Working Capital FY16 $207,230 $10,465,699 $0 $1,229,799 $232,461 $2,443,603 FY17 Budgeted Revenues 0 999.725 0 2,912.000 100,000 960.892 Total Available: 207,230 11,465,424 0 4,141,799 332,461 3,404,495 FY17 Project Expenditures 0 0 0 0 (100,000) (1,258,892) Budgeted Carryover (204,247) (11,465,424) 0 (1,957,588) (191,771) (2,136,479) Total Expenses: (204,247) (11,465,424) 0 (1,957,588) (291,771) (3,395,371) Estimated Working Capital FY17 $2,983 $0 $0 $2,184,211 $40,690 $9,124 FY17 Projects Texas Star Golf Course Maintenance Building 0 0 0 0 100,000 0 Texas Star Sports Complex Phase VI 0 0 0 0 0 1,258,892 Total FY17 Projects $0 $0 $0 $0 $100,000 $1,258,892 141 Fund Balance Summary - Capital Estimated FY16 and Budgeted FY17 Capital Improvement Projects Water Wastewater W&WW Impact Impact Drainage CIP Fee Fee CIP IBeg. Working Capital FY16 $10,055,118 $1,488,800 $478,980 $1,010,722 FY16 Estimated Revenues 2,601,253 360,845 116,700 146,418 Total Available: 12,656,371 1,849,645 595,680 1,157,140 FY16 Estimated Project Expenditures (5,912,336) (365,176) (100,000) (7,567) Total Expenses: (5,912,336) (365,176) (100,000) (7,567) Estimated Working Capital FY16 $6,744,035 $1,484,469 $495,680 $1,149,573 FY17 Budgeted Revenues 2,990,925 0 0 75,000 Total Available: 9,734,960 1,484,469 495,680 1,224,573 FY17 Project Expenditures (819,000) (368,518) (100,000) (75,000) Budgeted Carryover (6,655,302) 0 0 (1,121,523) Total Expenses: (7,474,302) (368,518) (100,000) (1,196,523) Estimated Working Capital FY17 $2,260,658 $1,115,951 $395,680 $28,050 FY17 Projects Wastewater Line Replacement 371,000 0 0 0 Valve Replacement 40,000 0 0 0 Meters/Transponders 158,000 0 0 0 Water and Wastewater Rehab 250,000 0 0 0 Water Tank Debt Payment 0 250,024 0 0 Reclaimed Water Line Extension Debt Payment 0 118,494 0 0 TRA Payments 0 0 100,000 0 Miscellaneous Drainage Improvements 0 0 0 75,000 Total FY17 Projects $819,000 $368,518 $100,000 $75,000 142 m 0000000 00000 o m m D U 0 W ' L_ o 0 A OO aX XX XX XX XX XX C7 ,2 M z `m U U z 69 Q z 0 LL 3 0 O w o mo X O W w U) X O V> I — f .. 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E•€. • .................: DEBT FUND SUMMARY ACTUAL BUDGET ESTIMATED PROPOSED FY2014-15 FY2015-16 FY2015-16 FY2016-17 BEGINNING FUND BALANCE $ 873,440 $ 970,946 $ 970,946 $ 1,148,733 REVENUES Property Taxes $ 3,111,335 $ 2,961,912 $ 3,095,000 $ 3,266,160 Gross Receipts Tax $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - Fines/Fees/Penalties $ 16,977 $ 21,081 $ 21,081 $ 21,081 Licenses&Permits $ - $ - $ - $ - Interest Income $ 1,032 $ 820 $ 23,870 $ 9,570 Intergovernmental Revenue $ - $ - $ - $ - Charges for Service $ - $ - $ - $ - Miscellaneous/Rental Income $ 525,000 $ 495,000 $ 495,000 $ 495,000 Insurance/Risk/Other Financing Sources $ 6,474,428 $ - $ 465,374 $ - Revenues before Transfers $ 10,128,772 $ 3,478,813 $ 4,100,325 $ 3,791,811 Transfers from Other Funds $ 3,057,396 $ 3,209,979 $ 2,998,864 $ 3,313,805 TOTAL REVENUES $ 13,186,168 $ 6,688,792 $ 7,099,189 $ 7,105,616 TOTAL RESOURCES $ 14,059,608 $ 7,659,738 $ 8,070,135 $ 8,254,349 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 $ 13,088,662 $ 6,802,857 $ 6,921,402 $ 6,978,046 Expenditures before Transfers $ 13,088,662 $ 6,802,857 $ 6,921,402 $ 6,978,046 Transfers to Other Funds $ - $ - $ - $ - TOTAL EXPENDITURES $ 13,088,662 $ 6,802,857 $ 6,921,402 $ 6,978,046 ENDING FUND BALANCE $ 970,946 $ 856,881 $ 1,148,733 $ 1,276,303 The original FY2015-16 Budget planned for a decrease in fund balance due to the use of excess reserves to pay debt service. This occurred but was offset by interest and premiums gained in the sale of GO Debt. 151 RESERVE FUND SUMMARY ACTUAL BUDGET ESTIMATED PROPOSED FY2014-15 FY2015-16 FY2015-16* FY2016-17 BEGINNING FUND BALANCE $ 4,824,106 $ 4,964,928 $ 5,964,928 $ 6,211,407 REVENUES Property Taxes $ - $ - $ - $ - Gross Receipts Tax $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - Fines/Fees/Penalties $ - $ - $ - $ - Licenses&Permits $ - $ - $ - $ - Interest Income $ 20,410 $ 6,350 $ 9,900 $ 3,950 Intergovernmental Revenue $ - $ - $ - $ - Charges for Service _ $ - $ - $ - $ - Miscellaneous/Rental Income $ 646,699 $ 306,675 $ 197,000 $ 177,000 Insurance/Risk/Other Financing Sources $ - $ - $ 999,725 $ - Revenues before Transfers $ 667,110 $ 313,025 $ 1,206,625 $ 180,950 Transfers from Other Funds $ 335,967 $ - $ 800,089 $ - TOTAL REVENUES $ 1,003,076 $ 313,025 $ 2,006,714 $ 180,950 TOTAL RESOURCES $ 5,827,182 $ 5,277,953 $ 7,971,642 $ 6,392,357 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 $ 862,254 $ 1,465,235 $ 1,760,235 $ 478,569 TOTAL EXPENDITURES $ 862,254 $ 1,465,235 $ 1,760,235 $ 478,569 ENDING FUND BALANCE $ 4,964,928 $ 3,812,718 $ 6,211,407 $ 5,913,788 Proposed FY17 decrease in fund balance is due to an increase in residential customer rebates from the Water Rate Stabilization Fund and lower reserve requirements as set by bond covenants in the EDC Fund. Funds no longer required in EDC reserves are being transferred to debt service. *The City maintains a$1,000,000 General Emergency and Contingency Fund that has previously been combined with the General Fund. For FY2016-2017,this Reserve Fund has been separated from the General Fund and is shown separately on page 16 in the Reserve Fund section. Subsequently,the Estimated General Fund Beginning Fund Balance for FY2015-2016 has been reduced from $11,049,329 to$10,049,329 and the Estimated FY2015-2016 Reserve Fund Beginning Fund Balance shown on this page has been increased from$4,964,928 to$5,964,928. 152 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-five years of remaining payments with additional debt capacity as the structure begins to decline after 2018 with significant drops in 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 to Current Debt Debt per Capita: Tax Base: to Revenue: City - $864 1.01% 10.11% 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 21.5%, which is a fiscally sound level. The State of Texas limits the ad valorem tax rate to $2.50 per $100 valuation. Euless' adopted rate of $0.4625 falls well below this limit. Euless' financial policies address debt management. Excerpts from that section include the following: * Long-term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. * Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. 'i 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 nineteen years of remaining payments with additional debt capacity as the structure begins to decline in 2021. The final payment lies in 2035. Current Revenue Bond Coverage for Water and Wastewater Bonds is 6.12 (see Table 12 of September 30, 2015 CARF). 153 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 112 times, as calculated below: Gross Sales Tax Receipts $4,595,916 112 Avg. Annual Debt outstanding $41,120 Euless' financial policies also address revenue issues in the debt management section. Excerpts from that section include the following: • When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. ▪ The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50 for revenue bonds "technical average" and 1.25 for all indebtedness "practical coverage". The City will issue new debt for an Enterprise only after an "additional bonds" test has been applied. • The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. Bond Rating History RATING AGENCY TYPE DATES RATING Standard & Poor's G.O. 02/09 to present AA 6/04 to 02/09 AA- 4/84 to 6/04 A+ 4/84 A to A+ WW & SS 05/12 to present AA+ Revenue 9/08 to 05/12 AA 6/04 to 9/08 A+ 6/87 to 6/04 A 4/83 to 6/87 A- Prior to 4/83 BBB+ Moody's G.O. *04/10 to present Aa2 5/85 to 04/10 Al Prior to 5/85 A WW & SS Revenue *04/10 to present Aa2 6/04 to 04/10 Al 6/99 to 6/04 A2 1983 to 1999 A *Moody's recalibrated its rating designations in April of 2010. 154 ANNUAL DEBT SERVICE TOTAL GENERAL OBLIGATION AND REVENUE DEBT $8,000,000 $7,000,000 - 11 SALES TAX 1/2 CENT ii GOLF $6,000,000 ' LI STAR CENTER $5,000,000 1 iml WATER &WASTEWATER $4,000,000 - ®G.O.'S AND C.O.'S IIII- $3,000,000 $2,000,000 ~ $1,000,000 $0 - 2017 2019 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041 FISCAL YEAR TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF TOTAL GENERAL OBLIGATION AND REVENUE DEBT GENERAL&CERTIFICATES WATER& SALES TAX YEAR OF OBLIGATION GOLF WASTEWATER STAR CENTER 1/2 CENT REQUIREMENTS 2017 $4,514,533 $589,675 $942,600 $711,555 $46,716 $6,805,079 2018 $5,016,026 $595,425 $948,392 $705,900 $36,073 $7,301,815 2019 $4,678,746 $588,600 $948,828 $708,390 $40,572 $6,965,136 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 $53,792,508 $6,498,575 $12,122,419 $6,387,123 $123,361 $78,923,985 155 Total General Obligation Debt Composition of Debt Service II$5,500,000 Interest la Principal $5,000,000 $4,500,000 $4,000,000 - $3,500,000 - $3,000,000 - $2,500,000 - $2,000,000 - 1 , r $1,500,000 -. $1,000,000 - -, w .... .... for $500,000 $0 11111- - 2017 2019 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL _ REQUIREMENTS 2017 $1,304,533 $3,210,000 $4,514,533 2018 $1,206,026 $3,810,000 $5,016,026 2019 $1,098,746 $3,580,000 $4,678,746 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 $12,622,508 $41,170,000 $53,792,508 156 Tax-Supported General Obligation Debt Composition of Debt Service $3,500,000 Interest EdPrincipal $3,000,000 - $2,500,000 - $2,000,000 $1,500,000 - $1,000,000 - $500,000 - 2017 2019 2021 2023 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TAX-SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2017 $396,352 $2,850,000 $3,246,352 2018 $315,920 $2,940,000 $3,255,920 2019 $237,965 $2,555,000 $2,792,965 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 $1,284,471 $13,460,000 $14,744,471 157 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 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2017 3.500% $73,325 $73,325 $730,000 $876,650 2018 3.500% $60,550 $60,550 $760,000 $881,100 2019 3.500% $47,250 $47,250 $780,000 $874,500 2020 4.000% $33,600 $33,600 $820,000 $887,200 2021 4.000% $17,200 $17,200 $860,000 $894,400 TOTAL $231,925 $231,925 $3,950,000 $4,413,850 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. 158 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS,SERIES 2012 DATED: December 1, 2011 ORIGINAL AMOUNT: $5,955,000 INTEREST RATES: BOND YEARS 2012-2016 @ 2.000%, 2017-2019 @ 3.000%, 2020-2022 @ 4.000%, 2023 @ 3.000% and 2024 @ 3.125% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2021 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2017 3.000% $65,009 $58,634 $425,000 $548,644 2018 3.000% $58,634 $52,109 $435,000 $545,744 2019 3.000% $52,109 $45,359 $450,000 $547,469 2020 4.000% $45,359 $35,959 $470,000 $551,319 2021 4.000% $35,959 $26,259 $485,000 $547,219 2022 4.000% $26,259 $16,159 $505,000 $547,419 2023 3.000% $16,159 $8,359 $520,000 $544,519 2024 3.125% $8,359 $0 $535,000 $543,359 TOTAL $307,850 $242,841 $3,825,000 $4,375,691 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. 159 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 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2017 3.000% $66,075 $46,950 $1,275,000 $1,388,025 2018 3.000% $46,950 $27,150 $1,320,000 $1,394,100 2019 3.000% $27,150 $13,800 $890,000 $930,950 _ 2020 3.000% $13,800 $0 $920,000 $933,800 TOTAL $153,975 $87,900 $4,405,000 $4,646,875 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. 160 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 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2017 1.160% $5,609 $7,424 $420,000 $433,033 2018 1.160% $4,988 $4,988 $425,000 $434,976 2019 1.160% $2,523 $2,523 $435,000 $440,046 TOTAL $13,120 $14,935 $1,280,000 $1,308,055 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. 161 TIRZ/PID-Supported General Obligation Debt Composition of Debt Service 11 Interest UPrincip,I $2,500,000 $2,000,000 , $1,500,000 - I l • $1,000,000 - •- . • I I "Mk $500,000 - $0Imleiglit 2017 2019 2021 2023 2025 2027 2029 2031 2033 2035 2037 2039 2041 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TIRZ/PID-SUPPORTED GENERAL OBLIGATION DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2017 $908,181 $360,000 $1,268,181 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 I $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 $1,295,000I $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 I $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 $11,338,037 $27,710,000 $39,048,037 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 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2017 3.000% $2,950 $2,950 $10,000 $15,900 2018 3.000% $2,800 $2,800 $10,000 $15,600 2019 4.000% $2,650 $2,650 $10,000 $15,300 2020 4.000% $2,450 $2,450 $10,000 $14,900 2021 4.000% $2,250 $2,250 $10,000 $14,500 2022 4.000% $2,050 $2,050 $10,000 $14,100 2023 4.000% $1,850 $1,850 $10,000 $13,700 2024 4.000% $1,650 $1,650 $10,000 $13,300 2025 4.000% $1,450 $1,450 $10,000 $12,900 2026 4.000% $1,250 $1,250 $10,000 $12,500 2027 4.125% $1,050 $1,050 $10,000 $12,100 2028 4.125% $844 $844 $10,000 $11,688 2029 4.250% $638 $638 $15,000 $16,275 2030 4.250% $319 $319 $15,000 $15,638 TOTAL $24,200 $24,200 $150,000 $198,400 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 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2017 3.000% $46,747 $46,747 $130,000 $223,494 2018 3.000% $44,797 $44,797 $135,000 $224,594 2019 4.000% $42,772 $42,772 $140,000 $225,544 2020 4.000% $39,972 $39,972 $145,000 $224,944 2021 4.000% $37,072 $37,072 $150,000 $224,144 2022 4.000% $34,072 $34,072 $155,000 $223,144 2023 4.000% $30,972 $30,972 $165,000 $226,944 2024 4.000% $27,672 $27,672 $170,000 $225,344 2025 4.000% $24,272 $24,272 $175,000 $223,544 2026 4.000% $20,772 $20,772 $185,000 $226,544 2027 4.125% $17,072 $17,072 $195,000 $229,144 2028 4.125% $13,050 $13,050 $200,000 $226,100 2029 4.250% $8,925 $8,925 $205,000 $222,850 2030 4.250% $4,569 $4,569 $215,000 $224,138 TOTAL $392,734 $392,734 $2,365,000 $3,150,469 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 TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) DESCRIPTION: REVENUE CERTIFICATES OF OBLIGATION, SERIES 2014 (GLADE PARKS) DATED: October 15, 2014 ORIGINAL AMOUNT: $5,715,000 INTEREST RATES: BOND YEARS 2017-2023 @5.000%, 2024-2034 @ 3.000% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2024 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2017 5.000% $103,575 $103,575 $220,000 $427,150 2018 5.000% $98,075 $98,075 $230,000 $426,150 2019 5.000% $92,325 $92,325 $240,000 $424,650 2020 5.000% $86,325 $86,325 $255,000 $427,650 2021 5.000% $79,950 $79,950 $265,000 $424,900 2022 5.000% $73,325 $73,325 $280,000 $426,650 2023 5.000% $66,325 $66,325 $295,000 $427,650 2024 3.000% $58,950 $58,950 $305,000 $422,900 2025 3.000% $54,375 $54,375 $315,000 $423,750 2026 3.000% $49,650 $49,650 $325,000 $424,300 2027 3.000% $44,775 $44,775 $335,000 $424,550 2028 3.000% $39,750 $39,750 $345,000 $424,500 2029 3.000% $34,575 $34,575 $355,000 $424,150 2030 3.000% $29,250 $29,250 $365,000 $423,500 2031 3.000% $23,775 $23,775 $380,000 $427,550 2032 3.000% $18,075 $18,075 $390,000 $426,150 2033 3.000% $12,225 $12,225 $400,000 $424,450 2034 3.000% $6,225 $6,225 $415,000 $427,450 TOTAL $971,525 $971,525 $5,715,000 $7,658,050 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 TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) DESCRIPTION: REVENUE CERTIFICATES OF OBLIGATION, SERIES 2015 (GLADE PARKS PHASE 3) DATED: October 27, 2015 ORIGINAL AMOUNT: $3,030,000 INTEREST RATES: BOND YEARS 2016-2035 @3.000% - 5.000% PAYING AGENT: U.S. BANK OPTION DATE: February 15, 2026 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2017 0.000% $56,000 $56,000 $0 $112,000 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 $592,519 $536,519 $3,030,000 $4,159,038 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 TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) DESCRIPTION: REVENUE CERTIFICATES OF OBLIGATION, SERIES 2016 (MIDTOWN DEVELOPMENT) DATED: January 12, 2016 ORIGINAL AMOUNT: $16,450,000 INTEREST RATES: BOND YEARS 2016-2041 @2.000% - 4.000% PAYING AGENT: U.S. BANK OPTION DATE: August 15, 2026 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2017 0.000% $244,819 $244,819 $0 $489,638 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 $3,720,753 $3,711,328 $16,450,000 $23,882,081 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. 167 Taxable (Self Supporting) G.O. Debt Composition of Debt Service $800,000 o Interest v Principal $700,000 I tip-- 1 $600,000 $500,000 • $400,000 - $300,000 - $200,000 - $100,000 - $0 2017 2019 2021 2023 2025 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE (SELF SUPPORTING) G.O. DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2017 $206,555 $505,000 $711,555 2018 $190,900 $515,000 $705,900 2019 $173,390 $535,000 $708,390 2020 $153,863 $555,000 $708,863 2021 $132,495 $580,000 $712,495 2022 $110,020 $600,000 $710,020 2023 $86,020 $620,000 $706,020 2024 $58,740 $650,000 $708,740 2025 $30,140 $685,000 $715,140 TOTAL $1,142,123 $5,245,000 $6,387,123 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 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 2017 3.100% $103,278 $103,278 $505,000 $711,555 2018 3.400% $95,450 $95,450 $515,000 $705,900 2019 3.650% $86,695 $86,695 $535,000 $708,390 2020 3.850% $76,931 $76,931 $555,000 $708,863 2021 3.875% $66,248 $66,248 $580,000 $712,495 2022 4.000% $55,010 $55,010 $600,000 $710,020 2023 4.400% $43,010 $43,010 $620,000 $706,020 2024 4.400% $29,370 $29,370 $650,000 $708,740 2025 4.400% $15,070 $15,070 $685,000 $715,140 TOTAL $571,061 $571,061 $5,245,000 $6,387,123 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 Golf G.O. Refunding Debt Composition of Debt Service $800,000 O PRINCIPAL 0 INTEREST $600,000 $400,000 - I6 � 1 . 1 $200,000 $0 2017 2019 2021 2023 2025 2027 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF G.O. REFUNDING DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS _ 2017 $134,675 $455,000 $589,675 _ 2018 $125,425 $470,000 $595,425 2019 $113,600 $475,000 $588,600 2020 $99,125 $490,000 $589,125 2021 $84,125 $510,000 $594,125 2022 $71,275 $520,000 $591,275 2023 $60,444 $530,000 $590,444 2024 $48,738 $540,000 $588,738 2025 $36,072 $555,000 $591,072 2026 $22,419 $565,000 $587,419 2027 $7,678 $585,000 $592,678 TOTAL $803,575 $5,695,000 $6,498,575 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 BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%, 2017-2018 @ INTEREST RATES: 2.000%, 2019-2021 @ 3.000%, 2022 @ 2.000%, 2023 @ 2.125%, 2024 @ 2.250%, 2025 @ 2.375%, 2026 @ 2.500%, 2027 @ 2.625% PAYING AGENT: U.S. BANK OPTION DATE: FEBRUARY 15, 2022 INTEREST PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2017 2.000% $69,613 $65,063 $455,000 $589,675 2018 2.000% $65,063 $60,363 $470,000 $595,425 2019 3.000% $60,363 $53,238 $475,000 $588,600 2020 3.000% $53,238 $45,888 $490,000 $589,125 2021 3.000% $45,888 $38,238 $510,000 $594,125 2022 2.000% $38,238 $33,038 $520,000 $591,275 2023 2.125% $33,038 $27,406 $530,000 $590,444 2024 2.250% $27,406 $21,331 $540,000 $588,738 2025 2.375% $21,331 $14,741 $555,000 $591,072 2026 2.500% $14,741 $7,678 $565,000 $587,419 2027 2.625% $7,678 $0 $585,000 $592,678 TOTAL $436,594 $366,981 $5,695,000 $6,498,575 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. AVERAGE ANNUAL DEBT OUTSTANDING $590,780 171 Water & Wastewater Revenue Debt Composition of Debt Service L PRINCIPAL U INTEREST $1,000,000 $900,000 - $800,000 - $700,000 - $600,000 - $500,000 f• $400,000 I $300,000 ii ilL 111 i ' $200,000 I $100,000 i Ili Iii W i $0 2017 2019 2021 2023 2025 2027 2029 2031 2033 2035 Fiscal Year 1 DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE DEBT YEAR INTEREST PRINCIPAL REQUIREMENTS 2017 $177,600 $765,000 $942,600 2018 $168,392 $780,000 $948,392 2019 $158,828 $790,000 $948,828 2020 $148,822 $800,000 $948,822 2021 $138,022 $540,000 $678,022 2022 $131,200 $540,000 $671,200 2023 $123,663 $555,000 $678,663 2024 $115,198 $555,000 $670,198 2025 $105,954 $425,000 $530,954 2026 $98,802 $430,000 $528,802 2027 $91,097 $445,000 $536,097 2028 $82,247 $450,000 $532,247 2029 $72,848 $460,000 $532,848 2030 $62,852 $475,000 $537,852 2031 $51,717 $485,000 $536,717 2032 $40,017 $500,000 $540,017 2033 $27,707 $510,000 $537,707 2034 $14,857 $395,000 $409,857 2035 $7,599 $405,000 $412,599 TOTAL $1,817,419 $10,305,000 $12,122,419 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $638,022 172 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2012 DATED: March 29, 2012 ORIGINAL AMOUNT: $3,340,000 INTEREST RATES: BOND YEAR 2012-2024 @ 2.030% PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2017 2.030% $20,858 $20,858 $365,000 $406,716 2018 2.030% $17,154 $17,154 $375,000 $409,308 2019 2.030% $13,347 $13,347 $385,000 $411,694 2020 2.030% $9,440 $9,440 $395,000 $413,880 2021 2.030% $5,430 $5,430 $130,000 $140,860 2022 2.030% $4,111 $4,111 $130,000 $138,222 2023 2.030% $2,791 $2,791 $140,000 $145,582 2024 2.030% $1,370 $1,370 $135,000 $137,740 TOTAL $74,501 $74,501 $2,055,000 $2,204,002 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 INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2017 3.000% $29,247 $29,247 $60,000 $118,494 2018 3.000% $28,347 $28,347 $65,000 $121,694 2019 3.000% $27,372 $27,372 $65,000 $119,744 2020 3.000% $26,397 $26,397 $65,000 $117,794 2021 3.625% $25,422 $25,422 $70,000 $120,844 2022 3.625% $24,153 $24,153 $70,000 $118,306 2023 3.625% $22,884 $22,884 $75,000 $120,769 2024 4.000% $21,525 $21,525 $75,000 $118,050 2025 4.000% $20,025 $20,025 $80,000 $120,050 2026 4.000% $18,425 $18,425 $80,000 $116,850 2027 4.500% $16,825 $16,825 $85,000 $118,650 2028 4.500% $14,913 $14,913 $90,000 $119,825 2029 4.500% $12,888 $12,888 $95,000 $120,775 2030 5.000% $10,750 $10,750 $100,000 $121,500 2031 5.000% $8,250 $8,250 $105,000 $121,500 2032 5.000% $5,625 $5,625 $110,000 $121,250 2033 5.000% $2,875 $2,875 $115,000 $120,750 TOTAL $315,922 $315,922 $1,405,000 $2,036,844 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 INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2017 0.000% $27,346 $27,346 $220,000 $274,693 2018 0.000% $27,346 $27,346 $220,000 $274,693 2019 0.110% $27,346 $27,346 $220,000 $274,693 2020 0.350% $27,225 $27,225 $220,000 $274,451 2021 0.590% $26,840 $26,840 $220,000 $273,681 2022 0.800% $26,191 $26,191 $220,000 $272,383 2023 0.960% $25,311 $25,311 $220,000 $270,623 2024 1.120% $24,255 $24,255 $225,000 $273,511 2025 1.250% $22,995 $22,995 $225,000 $270,991 2026 1.390% $21,589 $21,589 $230,000 $273,178 2027 1.500% $19,991 $19,991 $235,000 $274,981 2028 1.590% $18,228 $18,228 $235,000 $271,456 2029 1.670% $16,360 $16,360 $240,000 $272,720 2030 1.740% $14,356 $14,356 $245,000 $273,712 2031 1.800% $12,224 $12,224 $250,000 $274,449 2032 1.850% $9,974 $9,974 $255,000 $274,949 2033 1.900% $7,616 $7,616 $260,000 $275,231 2034 1.940% $5,146 $5,146 $260,000 $270,291 2035 1.980% $2,624 $2,624 $265,000 $270,247 TOTAL $362,963 $362,963 $4,465,000 $5,190,927 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 INTEREST PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2017 0.000% $11,349 $11,349 $120,000 $142,698 2018 0.000% $11,349 $11,349 $120,000 $142,698 2019 0.000% $11,349 $11,349 $120,000 $142,698 2020 0.050% $11,349 $11,349 $120,000 $142,698 2021 0.290% $11,319 $11,319 $120,000 $142,638 2022 0.500% $11,145 $11,145 $120,000 $142,290 2023 0.660% $10,845 $10,845 $120,000 $141,690 2024 0.820% $10,449 $10,449 $120,000 $140,898 2025 0.950% $9,957 $9,957 $120,000 $139,914 2026 1.090% $9,387 $9,387 $120,000 $138,774 2027 1.200% $8,733 $8,733 $125,000 $142,466 2028 1.290% $7,983 $7,983 $125,000 $140,966 2029 1.370% $7,177 $7,177 $125,000 $139,353 2030 1.440% $6,320 $6,320 $130,000 $142,641 2031 1.500% $5,384 $5,384 $130,000 $140,769 2032 1.550% $4,409 $4,409 $135,000 $143,819 2033 1.600% $3,363 $3,363 $135,000 $141,726 2034 1.640% $2,283 $2,283 $135,000 $139,566 2035 1.680% $1,176 $1,176 $140,000 $142,352 TOTAL $155,323 $155,323 $2,380,000 $2,690,647 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 Sales Tax Revenue Debt Composition of Debt Service $100,000 PRINCIPAL ■INTEREST $0 1111111 2017 2018 2019 Fiscal Year DEBT SERVICE REQUIREMENTS SUMMARY OF SALES TAX REVENUE DEBT _ TOTAL YEAR INTEREST PRINCIPAL REQUIREMENTS 2017 $1,716 $45,000 $46,716 2018 $1,073 $35,000 $36,073 2019 $572 $40,000 $40,572 TOTAL $3,361 $120,000 $123,361 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) $46,716 AVERAGE ANNUAL DEBT OUTSTANDING $41,120 177 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 INTEREST PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2017 1.43% $858 $858 $45,000 $46,716 2018 1.43% $536 $536 $35,000 $36,073 2019 1.43% $286 $286 $40,000 $40,572 TOTAL $1,680 $1,680 $120,000 $123,361 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 ELEss 179 .,I . € 4�E€€� Vitiiiihak ...............--:..........................::.......... • • ..............:.......................... • ............::..................... • • • • smiws } S[ SY< • _____ _____,__ A p p e n d 1 x __. ______. __________s_. __s____s. ________1 ____________________________s______siiii______s_issz,_____„,t, ______,_. ______ss__________ _________s„____ _____sz_z_z____________________ _ ___ _............ _______.,..... _ _ . __________„„„,,_ _...___..____,.._______ ___ ......__s .6 __.....,___..____........., _... _ . _ _.. .. _ __ ___.„.„:„,„„.., __.............. _.... ...... ...... .. .. • ... • .. ... .. ... 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I Appendix x A „,, , „ ,,,,,,_..,_,,_,.„_I ..............:...................................................................................„...LL„:„„...:.: ................................,._ .,.:..._ ........:....:.....,......:....:.....,.........:....,.......,„„:„.......,,,,i_ ......................................:...:._.__.,.... ....:..:..........................:...:......................:................:.::„„...:„.... ........ .................................,.. . _ ..................... .„. ............:.::::,........:......:::::::::...........„..... ....,: ................_.„.. ... ... ... ._.. ................. __„. ..........•......._ __„. ... ..............__„ , ......... ..... ___, ....."."............„.:.„..:.„ „„. „ ••••:•••••••••••:•••:•..••:.„..:_„.„.„, , .... ......„.. .._. , ........„._ ...,‘. .... .... _ . .........„. ._,. , ....„„ , .......„,_ ,,,,,,, ‘,‘, man _ ...,„ 3 ..„,..,::::„.„...,_z___::„„_______ H.,:,..,.........._ „!,,,,..„ ..:._ .„.„„ _„„ _ _ _ ::.,:::::„. ..__ H u _____._.._ ., ..,:...,„„___..„.. .../ .. € 182 PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY15 FY16 FY16 FY17 ACTUAL BUDGETED ESTIMATED FUNDED GENERAL FUND 263.75 266.25 266.25 271.25 EDC FUND 23.25 23.25 23.25 24.25 WATER & WW FUND 42.00 42.50 42.50 42.50 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 18.00 18.00 19.00 PUBLIC SAFETY SPECIAL FUND 3.00 2.00 2.00 1.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY 7.00 7.00 7.00 7.00 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 378.00 380.00 380.00 386.00 PART-TIME EMPLOYEES GENERAL FUND 47.00 50.00 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 152.00 155.00 154.00 154.00 183 Full-Time Personnel Counts by Division FY 14/15 FY 15/16 FY 15/16 FY 16/17 ACTUAL BUDGETED ESTIMATED BUDGETED CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50 CITY SECRETARY 3.50 3.50 3.50 3.50 INFORMATION SERVICES 1.00 1.00 1 .00 1.00 FACILITY MAINTENANCE 3.00 3.00 3.00 3 3.50 LIBRARY 9.00 9.00 9.00 9.00 Total City Administration 20.00 20.00 20.00 20.50 FINANCE/BUDGET 2.00 2.00 2.00 2.00 COURTS 7.75 7.75 7.75 7.75 ACCOUNTING 2.50 3.50 3.50 3.50 PERSONNEL 3.50 3.50 3.50 3.50 PURCHASING 1 .00 1 .00 1.00 1.00 Total Finance/HR Department 16.75 17.75 17.75 17.75 PD CODE 14.75 1 15.00 15.00 15.00 PD ADMINISTRATION 5.75 1 6.00 6.00 6.00 PD PATROL 41.00 1 42.00 42.00 1 44.00 PD INVESTIGATION 13.50 1 13.00 13.00 13.00 PD SERVICE 22.00 22.00 22.00 1 21.00 PD DETENTION 18.00 18.00 18.00 1 17.00 Total Police Department 115.00 116.00 116.00 116.00 FIRE MARSHALL 4.00 4.00 4.00 4.00 FD ADMINISTRATION 4.00 4.00 4.00 4.00 FD PARAMEDIC 64.00 64.00 64.00 2 67.00 Total Fire Department 72.00 72.00 72.00 75.00 PLANNING 2.50 2.50 2.50 3 3.00 INSPECTIONS SERVICES 4.00 4.00 4.00 4.00 ENVIRONMENTAL HEALTH 0.00 0.00 0.00 0.00 Total Planning & Development 6.50 6.50 6.50 7.00 RECREATION 6.50 6.50 6.50 6.50 PARKS 11 .00 11 .00 11 .00 11.00 SENIOR CENTER 2.00 2.00 2.00 2.00 PROGRAMS & SPECIAL EVENTS 0.00 0.00 0.00 0.00 RECREATION ADMINISTRATION 1 .00 1 .00 1.00 1.00 Total Community Services 20.50 20.50 20.50 20.50 STREET MAINTENANCE 9.50 9.50 9.50 2 10.50 ANIMAL CONTROL 3.00 3.00 3.00 3.00 CITY ENGINEER 0.50 0.50 0.50 0.50 Total Public Works 13.00 13.00 13.00 14.00 GF NON-DEPARTMENTAL 0.00 0.50 0.50 0.50 Total Non-departmental 0.00 0.50 0.50 0.50 TOTAL GENERAL FUND 263.75 266.25 266.25 271.25 184 Full-Time Personnel Counts by Division FY 14/15 FY 15/16 FY 15/16 FY 16/17 ACTUAL BUDGETED ESTIMATED BUDGETED EDC - PARKS 12.25 12.25 12.25 2 13.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 EDC - ECO. DEV. 1 .00 1 .00 1.00 1.00 TOTAL EDC FUND 23.25 23.25 23.25 24.25 WATER OFFICE 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 W&S ENGINEERING 2.50 2.50 2.50 2.50 WATER PRODUCTION 5.75 5.75 5.75 5.75 WATER DISTRIBUTION 7.25 7.25 7.25 7.25 SEWAGE & TREATMENT 7.00 7.00 7.00 7.00 METER READING 1 .00 1 .00 1 .00 1.00 Total Public Works 23.50 23.50 23.50 23.50 INFORMATION SERVICES 4.00 4.00 4.00 4.00 W&S NON-DEPT. 9.50 10.00 10.00 10.00 Total Non-departmental 13.50 14.00 14.00 14.00 TOTAL W&S FUND 42.00 42.50 42.50 42.50 GOLF NON DEPARTMENTAL 0.75 0.75 0.75 0.75 GOLF COURSE MAINT. 4.00 4.00 4.00 4.00 GOLF PRO SHOP 2.50 2.50 2.50 2.50 GOLF FOOD AND BEVERAGE 3.00 3.00 3.00 3.00 GOLF CONFERENCE CENTRE 1 .50 1 .50 1.50 1 .50 TOTAL GOLF COURSE FUND 11.75 11.75 11.75 11.75 JUVENILE CASE FUND 1.25 1.25 1 .25 1.25 CRIME CONTROL FUND 18.00 18.00 18.00 1 19.00 PUBLIC SAFETY SPECIAL FUND 3.00 1 2.00 2.00 1 1.00 SERVICE CENTER FUND 5.00 5.00 5.00 5.00 DRAINAGE UTILITY FUND 7.00 7.00 7.00 7.00 SPECIAL RECREATION FUND 0.00 0.00 0.00 0.00 TEXAS STAR SPORTS COMPLEX 1.50 1.50 1 .50 1.50 HEALTH INSURANCE FUND 1 .00 1 .00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 37.25 36.25 36.25 36.25 TOTAL ALL FUNDS 378.00 380.00 380.00 386.00 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 185 i,E`n€ €I: €�[t:€E � t;E€ 44,IN v 6 • . . .......... xA p p e •_ ...................... •:••:••.:•••:•:•••:••.:••::::••:••.:•••:•:. . .. ... ... ............... ...... ........... .. . . . . ........... ......... •.. • _ _ _ _ _ n c 1 a 1 __ _ E. SYS • Te • • • • • 186 • THE CITY OF ELEss 187 BASIS OF ACCOUNTING AND BUDGETING c) The City utilizes encumbrances to track purchase orders, contracts, and other 1) The City's finances shall be accounted for in commitments for the expenditure of monies in accordance with generally accepted accounting order to reserve that portion of the applicable principles (GAAP) as established by the appropriations. However, encumbrances lapse Governmental Accounting Standards Board at fiscal year-end and are never classified as (GASB). expenditures under the GAAP basis of accounting. a) City accounts are organized and operated on the basis of funds, or account groups, each of d) Proprietary funds operate in a manner similar which is considered a separate accounting to private business and include enterprise entity. Fund accounting segregates funds funds and internal service funds. The City's according to their intended purpose and is proprietary fund types are accounted for on a used to aid management in demonstrating flow of economic resources measurement compliance with finance-related legal and focus and use the accrual basis of accounting. contractual provisions. The minimum number Under the full accrual method, revenues are of funds maintained is consistent with legal and recorded when earned and expenses are managerial requirements. Funds are divided recorded at the time the associated liabilities into two types: governmental and proprietary occur. Net position is presented as Invested in fund types. Governmental funds are those capital assets — net of related debt, Restricted, through which most governmental functions of and Unrestricted. The accounting objectives the City are financed. Proprietary funds are determinations of net income, financial operate in a manner similar to private business position, and cash flow. Proprietary fund enterprise. operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in b) Governmental fund types are those through net position. which most governmental functions of the City are financed and include the General Fund, 2) The City's annual budgets shall be prepared and Special Revenue Funds, Debt Service Funds, adopted using the modified accrual basis whereby and Capital Projects Funds. Governmental revenues are recognized when measurable and funds use the flow of current financial available and expenditures are recognized when a resources measurement focus and the liability is incurred for all funds and capital project modified accrual basis of accounting. Under funds adopt project-length budgets. Using these the modified accrual basis of accounting principles, the revenues and expenditures are revenues are recognized when susceptible to budgeted and expenditures are approved before accrual (i.e. when both "measurable and the beginning of the fiscal year by an ordinance available"). "Measurable" means the amount of passed by the City Council. The main differences the transaction can be determined and from GAAP basis is in the proprietary funds where "available" means collectible within the current capital outlay and debt service principal payments period or soon enough thereafter to pay are recorded as expenditures for budgetary liabilities of the current period. Substantially all purposes as opposed to adjustments of balance revenues are considered to be susceptible to sheets accounts. Also depreciation is not accrual. Revenues from ad valorem taxes, recognized for budgetary purposes. All operating sales taxes, hotel occupancy taxes, franchise and reserve annual appropriations lapse at fiscal taxes, and short-term motor vehicle taxes, year end. 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 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 Provides funding for general City operations or expenditures of the City, not specifically traditional City services. Supports all other required to be reported separately. fund groups. WATER &WASTEWATER FUND To account for water and sewer system services. A. Uses no tax dollars for support. Rates are based Rates are applied to actual usage. on consumption. Billing services provided for other funds. CAPITAL PROJECTS FUND To account for financial resources to be used Receives funding from the General Fund, Water & for the acquisition or construction of major Sewer Fund, Car Rental Fund, and from the facilities or assets. proceeds of the sale of debt instruments for capital improvements. DEBT SERVICE FUNDS To account for the accumulation of resources Funds borrowed for general operations. for, and the payment of, general obligation, NOTE: Both Water and Sewer, as well as certificates of obligation, water and sewer, or Drainage Enterprise Funds, pay for their own debt drainage long-term debt principal and interest. and are not G.O. debt. WORKERS COMP/RISK MANAGEMENT To account for liability and casualty claims as Receives funding from all operating departments, well as workers' compensation programs. on a per employee basis for compensation and pro rata for liability. HOTEL/MOTEL FUND To account for the operations and expenditures Funded from hotel/motel occupancy tax revenues. for tourism and related programs of the City, primarily advertising and promotion. FLEET MAINTENANCE To account for operating costs and revenues of Receives funds from water and sewer fund. the Service Center this provides fleet maintenance service to all City Departments. DRUG FUND To account for revenues and expenditures of Receives funding through the forfeiture of assets the Police Department activities in conjunction seized from drug traffickers through efforts of the with various DEA Task Forces. two DEA Task Forces. Revenue is then utilized for law enforcement in our community. INSURANCE & BENEFITS To account for the revenues and expenditures Receives employee premiums and funding from all for the City's health insurance claims for all operating departments, on a per employee basis. employees and retirees. 189 FUND/PURPOSE RELATIONSHIP TO OTHER FUNDS EQUIPMENT REPLACEMENT To account for the accumulation of funds Funding is provided annually by user departments planned to be used for replacement of vehicles. based on a calculation of depreciable value. Sale Allows for level of expenditures for these costly of auction equipment is reported here. assets. PROGRAMS & SPECIAL EVENTS To account for operating revenues and Funded from various athletic and special events, expenditures of the City's recreational program recreation class fees, etc. and events. ARBOR DAZE FUND To account for revenues and expenditures of Funded from business sponsorships, booth rental, the City's annual Arbor Daze festival. ticket sales, souvenir sales, plant sales, etc. DRAINAGE UTILITY To account for acquisition, operation, and Uses no tax dollars for support. Funded primarily maintenance of the City's drainage utility by user charges. system. GOLF COURSE FUND To account for revenues for the Texas Star Revenues generated from green fees, cart rentals, Golf Course and Conference Centre. membership dues, pro shop sales, restaurant sales, and conference centre rentals. HALF CENT SALES TAX To account for proceeds of half cent sales tax Funds mandated for economic development, for economic development, library and parks, library and parks by half-cent sales tax proceeds. per referendum. CRIME CONTROL & PREVENTION DISTRICT (CCPD) To account for 1/4 cent sales tax for the Receives funding from sales tax collections for revenues and expenditures for CCPD. CCPD. TEXAS STAR SPORTS COMPLEX (TSSC) To account for revenues for Youth and Adult Revenues generated from tournaments, Sports activity at Softball World and the Parks recreational league fees, pro shop sales, at Texas Star. concessions, and use of facilities. CAR RENTAL TAX To account for proceeds from a 5%tax on the Revenues received from car rental facilities for the short-term rental of motor vehicles . short-term rental of passenger cars, vans, SUV's and light trucks. Funds used for any governmental purpose. CABLE PEG FEE To account for proceeds from a 1%fee collected Revenues received from cable providers for the from cable channel providers. expansion of the City's public, education, and governmental access channel. POLICE SEIZED ASSET To account for resources received from asset Revenues received from forfeitures are to be forfeiture pursuant to court judgement File No. administered in compliance with Chapter 59, 09-13-640. Texas Code of Criminal Procedure. 190 Q E O U N O U 0 E .. Y8 cta) O f6 - � mQmal °� � a)o 'oa) ° o E rrt — = '5a) U bA a� = UNC a a m LL E W E a ^" 'U _ a _ c(a o I) •fes, U OL.L — N C N on Sai N 0 a) U a).2 co •.J V1 a) •� u) > U (a aa)i U U N - Q O a) Q ors r 0 0 co cip r 1. U te" icy a) . W I I I I I I I — v ii 4 IIij E2 Hu g�W D � II o �000600U � o � � 160 � ° cncn II c7 vp UUa vvQ Q 1_1 0w � � cn1- 1 [� [� WUa., [— .5 EII 1 1 1 c li }0 � Ta — o U) W .— a iii ' V / ca w °� � a) i Q U U a) O a3 -• c6 N To n3 E E o > a.) 20 „ n ca a) 2 > ) U C = C) U) o6 ao U Q ° OWWWC9m . 0E-E- 5o E a 1 1 1 1 1 1 1 1 1 1 1 1 i i L C6 zuL a) V) . E c • o UN a) LL 0L0 ots o ] 0Cl)- L • uwo � � ) 1- � 4-11 CD Q0Ct a) co z.� di= w0 �, 2 a, , 0 u) v) aaw C To ti p c a) .0 a) a) a) a) _o _r v a) c a) a) Ud .0 f .2 -0 -oE n > o > C U as o o ) �° ca c072 � � w = —, w000_ 0_ 0_ 0002 L 1 1 1 1 1 1 1 1 1 1 1 1 j—T2 _o a) c c z a) u_ LCD 191 GLOSSARY OF TERMS Accounts Payable: A liability account reflecting Assessed Valuation: A valuation set upon real amount of open accounts owed to private estate or other property by a government as a persons or organizations for goods and services basis for levying taxes. received by a government (but not including amounts due to other funds of the same Assets: Resources owned or held by the City government or to other governments). which has monetary value. Accounts Receivable: An asset account Arbitrage: The interest earnings derived from reflecting amounts owed to open accounts from invested bond proceeds or debt service fund private persons or organizations for goods or balances. services furnished by the government. Balance Sheet: The basic financial statement, Accrual Accounting: Recognition of the which discloses the assets, liability, and equities financial effects of transactions, events, and of an entity at a specific date in conformity with circumstances in the period(s) when they occur General Accepted Accounting Principles. regardless of when the cash is received or paid. Balanced Budget: Annual financial plan in Activity: A service performed by a department which the operating budget is balanced with or division. current revenues, exclusive of beginning resources, and is greater than or equal to current Ad Valorem Tax: All property, real, personal, expenditures/expenses. mixed tangible, intangible, annexations, additions, and improvements to property located Baseline: The amount necessary to provide the within the taxing units jurisdiction which are same level of services as in the prior year. subject to taxation on January 1 of the current fiscal year. Each year, following the adoption of Bond: A written promise to pay a specified sum the budget ordinance, the City Council sets the of money, called the face sum of money, called ad valorem tax rate and the levy for the fiscal year the principal amount, at a specified date or dates beginning October 1 and continuing through the in the future, called the maturity date(s), together following September 30. with periodic interest at a specified rate. Additional Sales Tax: Euless citizens approved Budget: The City's financial plan for a specific a 1/4¢ sales tax addition in FY96 to reduce ad fiscal year that contains an estimate of proposed valorem tax rates within the City. expenditures and the proposed means of financing them. Amortization: Payment of principal plus interest over a fixed period of time. Budget Calendar: Schedule of key dates which the City follows in the preparation and adoption of Appraised Value: The market value of real and the budget. personal property located in the City as of January 1 each year, as determined by the Budget Document: Instrument used by the Tarrant Appraisal District. budget-making authority to present a comprehensive financial plan of operations to the Appropriation: An authorization made by the City Council. legislative body of a government, which permits officials to incur obligations against and to make Budgetary Control: The control or management expenditures of governmental resources. of the organization in accordance with an Specific appropriations are usually made at the approved budget for the purpose of keeping fund level and are granted for a one-year period. expenditures within the limitations of available appropriations and revenues. Appropriation Ordinance: The official enactment by the legislative body establishing the Budget Manager: The individual in a specific legal authority for officials to obligate and expend department who is responsible for compiling resources. budget information, assembling it in the proper format, presenting the information, and administering the department budget during the fiscal year. 192 Cost: The amount of money or other Capital: Any major non-recurring expenditure or consideration exchanged for property or services. expenditure for facilities, including additions or Cost may be incurred before money is paid; that major alterations, construction of highways or is, as soon as liability is incurred. utility lines, fixed equipment, landscaping or similar expenditures. CPR: Acronym for Community Powered Revitalization Program with the mission of Capital Improvements Program (CIP): Is an helping people and homes in need. important planning tool that is used to link the City's physical development planning with fiscal Current Assets: Those assets which are planning. available or can be made readily available to finance current operations or to pay current CART: Acronym for Child Abduction Response liabilities. Those assets which will be used up or Team which provides an immediate and converted into cash within one year. Some specialized response to a missing child report examples are cash, temporary investments, and where the child is believed to be endangered. accounts receivable collected within one year. Cash Basis: A basis of accounting under which Current Liabilities: Debt or other legal transactions are recognized when cash changes obligation arising out of transactions in the past hands. which must be liquidated, renewed, or refunded within one year. CCPD: Acronym for the Crime Control and Prevention District, which is special district Debt Service Fund: A fund used to account for funded by a 1/4 sales and use tax which is legally the moneys set aside for the payment of interest restricted to police department operations as and principal to holders of the City's general approved by the Crime Control and Prevention obligation and revenue bonds, the sale of which Board. finances long-term capital improvements, such as facilities, streets and drainage, parks and CDBG: Acronym for the Community water/wastewater systems. Development Block Grant, federal funds made available to municipalities specifically for Delinquent taxes: Taxes remaining unpaid on community revitalization. Administered by or after the date on which a penalty or Tarrant County. nonpayment is attached. Certificates of Obligations (CO's): Similar to Department: A functional unit of the City general obligation bonds except certificates containing one or more divisions or activities. require no voter approval. Depreciation: Change in the value of assets City Charter: The document of a home rule City (equipment, buildings, etc. with a useful life of 5 similar to a constitution, which establishes the years or more)due to the use of the asset. City's government structure and provides for the distribution of powers and duties among the various branches of government. D/FW: Acronym for the Dallas and Fort Worth. City Council: The Mayor and six council EDC: Acronym for the Euless Development members collectively acting as the legislative and Corporation, a component unit of the City. This policymaking body of the City. Corporation is funded by a 1/2¢ sales and use tax that is legally restricted to library, parks, and Contingency: A budgetary reserve set aside for economic development projects, and the debt emergencies or unforeseen expenditures not associated with each. otherwise budgeted. Effective Tax Rate: A rate which generates the Contractual Services: The costs related to same amount of revenues from property which is services performed for the City by individuals, taxed in both years. businesses, or utilities. 193 Encumbrances: Obligations in the form of liabilities and residual equities or balances, and purchase orders, contracts or salary changes therein, which are segregated for the commitments which are chargeable to an purpose of carrying on specific activities or appropriation and for which a part of the attaining certain objectives in accordance with appropriation is reserved. When paid, the special regulations, restrictions, or limitations. encumbrance is liquidated. Fund Accounting: A governmental accounting Enterprise Fund: A fund established to account system that is organized and operated on a fund for operations that are financed and operated in basis. a manner similar to private business enterprises - where the intent of the governing body is that Fund Balance: The excess of a fund's current the costs of providing goods or services to the assets over its current liabilities, sometimes general public on a continuing basis be financed called working capital or fund equity. A negative or recovered primarily through user charges. fund balance is often referred to as a deficit. Excess Fund Balance: The excess of a fund's GAAP: Acronym for Generally Accepted current assets over its current liabilities and Accounting Principles, which is the standard required reserve limits. framework of guidelines for financial accounting. It includes the standards, conventions, and rules Exempt: Personnel not eligible to receive accountants follow in recording and summarizing overtime pay and who are expected to work transactions and in the preparation of financial whatever hours are necessary to complete their statements. job assignments. GASB: Acronym for Government Accounting Expenditures: The cost of goods received or Standards Board, an independent, non-profit services rendered whether cash payments have agency responsible for the promulgation of been made or encumbered. accounting and financial reporting procedures for governmental entities. Fiscal Year: A 12-month period to which the annual operating budget applies and at the end GC ISD: Acronym for the Grapevine Colleyville of which a government determines its financial Independent School District, the local position and the result of its operations. The City independent school district, with board members of Euless'fiscal year begins each October 1st and elected to provide administration for schools in ends the following September 30th. the cities of Grapevine, Colleyville, and Euless. The school district has a separate tax office which Fixed Assets: Assets of a long-term character, assesses and collects taxes for operation of the which are intended to continue to be held or used, elementary and secondary schools. Note: Some such as land, buildings, and improvements other Euless residents in the southern part of Euless than buildings, machinery, and equipment. attend school in the HEB ISD. Franchise: A special privilege granted by the General Fund: The fund used to account for all government permitting the continuing use of financial resources except those required to be public property, such as City streets, and usually accounted for in another fund. The General Fund involving the elements of monopoly and is generally tax supported. regulation. General Obligation Bonds: Bonds for the FTE: Acronym for full time equivalent, a payment of which the full faith and credit of the measurement of staffing. One FTE is a 40 hours issuing government are pledged. The bonds are per week employee. A part-time position working paid by revenue provided from real property 20 hours per week, or a temporary full-time which is assessed through the taxation power of position working six months would be 1/2 FTE. the local governmental unit. Bonds must have voter approval. Fund: A fiscal and accounting entity with a self- GFOA: Acronym for Government Finance balancing set of accounts recording cash and Officers Association whose mission is to enhance other financial resources,together with all related and promote the professional management of 194 governments for the public benefit by identifying inspection services, insurance coverage form and developing financial policies and best development and statistical services. practices and promoting their use through education, training, facilitation of member IVR: Acronym for Interactive Voice Response networking, and leadership. which allows customers to interact with a company's call center systems via a telephone GC ISO: Acronym for the Grapevine Colleyville keypad or by speech recognition, after which they Independent School District, a local independent can service their own inquiries by following the school district, with board members elected to IVR dialogue. provide administration for schools in the northern part of Euless. Levy: To impose taxes, special assessments, or service charges for the support of city services. Governmental Funds: The funds through which most governmental functions typically are Maintenance: The upkeep of physical properties financed. The acquisition, use, and financial in condition for use or occupancy. Examples are resources and the related current liabilities are the inspection of equipment to detect defects and accounted for through governmental funds the making of repairs. (General, Special Revenue, Capital Projects, and Debt Service Funds). Mission: An inner calling to pursue an activity or perform a service. Grant-Funded Program: Any program requiring any amount of State and/or Federal funds. Modified Accrual Accounting: Accounting system in which revenues are recognized and Goal: The purpose toward which an endeavor is recorded in the accounts when they are directed; and objective. measurable,available, and collectible in the fiscal year. H-E-B ISO: Acronym for the Hurst-Euless- Bedford Independent School District, a local Non-departmental: Department to budget independent school district, with board members expenses that benefit the fund as a whole rather elected to provide administration for schools in than a particular department within the fund. the cities of Hurst, Euless and Bedford. Non-exempt: Personnel eligible to receive Homestead Exemption: A deduction from the overtime pay when overtime work has been total taxable assessed value of owner occupied authorized or requested by the supervisor. property. The exemption in Euless is 20% with an additional $35,000 for disabled and senior Objective: Something worked toward or striven citizens. for; a goal. Infrastructure: The underlying permanent Operating Budget: Plan for current foundation or basic framework. expenditures and the proposed means of financing them. The annual operating budget is Internal Service Fund: A fund used to account the primary means by which most of the for the financing of goods or services provided by financing, acquisition, spending, and service one City department or cost center to other delivery activities of the City are controlled. The departments, on a cost-reimbursement basis. use of annual operating budgets is required by State law. Investments: Securities and real estate held for the production of revenues in the form of interest, Operating Expenditure: Expenditure on an dividends, rentals, or lease payments. The term existing item of property or equipment that is not does not include fixed assets used in a capital expenditure. governmental operations. Ordinance: A formal legislative enactment by ISO: Acronym for Insurance Service the governing body of the municipality. If it is not Organization. ISO is a New York-based advisory in conflict with any higher form of law, such as organization that serves the property and state statute or constitutional provision, it has the casualty insurance industry by providing full force and effect of law within the boundaries 195 of the municipality to which it apples. The expense refunds, capital contributions, and difference between an ordinance and a resolution residual equity transfers. is that the latter requires less legal formality and has lower legal status. Revenue raising ROW: Acronym for right-of-way. measures such as the imposition of taxes, special assessments and service charges, usually Sales Tax: A general "sales tax" is levied on require ordinances. persons and businesses selling merchandise or services in the City limits on a retail basis. The P-Cards: Acronym for procurement card. A City- categories for taxation are defined by state law. issued credit card which allows employees to Monies collected under authorization of this tax make small purchases in a cost effective manner. are for the use and benefit of the City. Performance Measures: Specific quantitative Special Assessment: A compulsory levy made measures of work performed within an activity or against certain properties to defray part or all of program. They may also measure results the cost of a specific improvement or service obtained through an activity or program. deemed to primarily benefit those properties. Personal Services: The costs associated with Special Revenue Fund: A fund used to account compensating employees for their labor. for the proceeds of specific revenue sources that are legally restricted to expenditure for specified Proprietary Funds: Operation that operates like purposes. a private operation, in which services are financed through user charges and expenditures STEP: Acronym for Selective Traffic include the full cost of operations. Enforcement Program whose goal is to reduce the number of crashes caused by excessive Public Hearing: The portions of open meetings speed, disregard of traffic control devices, and held to present evidence and provide information alcohol. on both sides of an issue. Supplemental Request: A request to budget an PID: Acronym for Public Improvement District activity at a level above current service levels in which offer cities and counties a means for order to achieve increased or additional improving their infrastructure to promote objectives. These expenditures are ongoing in economic growth in an area by allowing cities and nature. counties to levy and collect special assessments on properties that are within the city or its Supplies: A cost category for minor items extraterritorial jurisdiction. (individually priced at less than $5,000) required by departments to conduct their operations. Purchase Order (PO): A document authorizing the delivery of specified merchandise or the TAD: Acronym for Tarrant Appraisal District who rendering of certain services. is responsible for local property tax appraisal and exemption administration for seventy jurisdictions PVC: Acronym for polyvinyl chloride, a plastic or taxing units in the county. compound used for water and sewer pipes. Tax Rate: A percentage applied to all taxable Reimbursement: Repayment to a specific fund property to raise general revenues. It is derived for expenditures incurred or services performed by dividing the total tax levy by the taxable net by that fund to or for the benefit of another fund. property valuation. Reserve: An account used to indicate that a Tax Roll: The official list showing the amount of portion of fund resources is restricted for a taxes levied against each taxpayer or property in specific purpose, or is not available for the City. The list is provided to the City by Tarrant appropriation and subsequent spending. Appraisal District. Revenues: All amounts of money received by a Taxable Value: Estimated value of taxable government from external sources other than property to which the ad valorem tax rate is applied. 196 liabilities and outstanding encumbrances. The Taxes: Compulsory charges levied by a term is used to indicate unencumbered fund government for the purpose of financing services balances in enterprise funds such as utility, golf performed for the common benefit. course, Softball World and the Parks at Texas Star. 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 t +.Ea•. r,E, i,E,'r ,i,E,•'r • €;. E•'. E, E €IT €E h h ............::.......................... • • • • C t.:,.::::, __z____,.. „„,.__ F 1 xp e n d s _ ____.....„_,,___ _• n a n 0 rd .1 _ ________, _____________., ______________„ _________„ _ _.. _____, ___.. _„„ ____________,,,, __ _____,..,, ..'.......:::,"...!'11..'..;:::'''''''''''''_:' .....:1.......;:-.....:::..1...i .:-:::: :-....... ....::..".."_--..-:11.1'..'..:..,_.„............., ... / 198 ORDINANCE NO. 2129 AN ORDINANCE ADOPTING THE OFFICIAL OPERATING AND CAPITAL BUDGET FOR THE CITY OF EULESS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2016, AND ENDING SEPTEMBER 30, 2017; AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2015, AND ENDING SEPTEMBER 30, 2016; 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, 2016, and ending September 30, 2017, was posted on the City's website and filed in the office of the City Secretary of the City of Euless on August 1, 2016, and has been available to the citizens and the public for their inspection since that date; and WHEREAS, the FY2016-2017 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 FY2016-2017 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 30, 2016, 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 FY2015-2016 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, 199 2016, and ending September 30, 2017, on file in the office of the City Secretary as Exhibit A, is hereby adopted and there is hereby appropriated from the funds indicated therein such sums for the projects, operations, activities, purchases, and other expenditures proposed in the Budget. The Euless City Secretary is directed to keep and maintain a copy of such official Budget on file in the office of the City Secretary available for inspection by citizens and the general public. A copy of the Budget shall be posted on the official website for the City of Euless. In addition, the City Manager shall file or cause to be filed a true and correct copy of this ordinance, along with the approved Budget, and any amendments thereto, in the office of the County Clerk of Tarrant County, Texas, as required by State law. SECTION 2. The City Council hereby approves as a part of the Budget the FY2016-2017 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 FY2015-2016 official Budget for the City of Euless is amended to provide an additional $580,733 for rebates pursuant to certain contractual agreements, $515,903 for Midtown debt service and debt issuance costs, $185,072 for grant expenditures, $704,141 in interfund transfers, and $190,161 for additions and reduction for Capital Improvement Projects. The revised figures, prepared and submitted by the City Manager for the FY2015-2016 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. 2129, 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: FY2016 FY2017 Amended Budgeted FUND Expenditures Expenditures General Fund $ 40,164,014 $ 41,852,066 Hotel/Motel Fund $ 527,067 $ 791,385 Juvenile Case Fund $ 90,681 Half Cent Sales Tax Fund (EDC) $ 5,672,004 $ 7,298,811 Crime Control & Prevention District Fund (CCPD) $ 2,872,679 Police Seized Assets Fund $ 156,108 Police Drug Fund (DEA) $ 200,700 Grant Fund $ 330,189 $ 212,747 Car Rental Tax Fund $ 17,192/21 $ 14,605,898 Glade Parks Tax Increment Reinvestment Zone $ 943,589 Midtown Public Improvement District $ 350,920 $ 642,288 Cable PEG Fund $ 120,000 General Obligation Debt Service Fund $ 4,539,654 $ 4,684,798 Star Center Debt Service Fund $ 711,956 Half Cent Debt Service Fund (EDC) $ 47,016 Water& Wastewater Fund $ 23,669,503 Service Center Fund $ 1,332,533 Water& Wastewater Debt Service Fund $ 944,200 Drainage Utility Fund $ 771,409 Recreation Classes Fund $ 646,355 Arbor Daze Fund $ 79,500 Texas Star Sports Complex Fund $ 1,400,022 Texas Star Golf Course Fund $ 4,417,580 Texas Star Golf Course Debt Service Fund $ 590,076 Equipment Replacement Fund $ 2,958,809 Health Insurance Fund $ 7,513,007 Risk ManagementNVorker's Comp Fund $ 1,098,293 Ordinance No. 2129, 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: FY2016 Amended FY2017 Fund Appropriations Appropriations Drainage Capital Projects Fund $ 128,113 $ 75,000 Streets Capital Projects Fund $ 1,041,000 Water & Wastewater Capital Projects Fund $ 2,667,413 $ 819,000 Water Impact Fee Fund $ 368,518 Wastewater Impact Fee Fund $ 100,000 General Capital Projects Fund $ - $ 250,000 Half Cent Capital Projects Fund (EDC) $ 1.227,630 Texas Star Golf Course Capital Projects $ 100,000 Midtown Redevelopment Fund $ 16,417,980 $ - Texas Star Sports Complex CIP $ 2,602,877 $ 1.258,892 Redevelopment Fund $ 100,509 $ - SECTION 7. The sums below are hereby appropriated from the respective reserve funds to provide transfers to certain operating and capital improvement funds as established in the approved budget document. FY 2016 Amended FY 2017 Fund Appropriations Appropriations Half Cent Sales Tax(EDC) Debt Reserve Fund $ 52,566 Water& Wastewater Rate Stabilization Reserve Fund $ 226,003 Texas Star Sports Complex Reserve Fund $ 720,000 $ - Texas Star Golf Course Reserve Fund $ 200,000 SECTION 8. The City Manager is authorized from time to time, as he/she may deem to be in the best interest of the City of Euless, to invest city funds not immediately required for current use, including operating funds and bond funds, as per the City Council adopted Investment Policy. Ordinance No_ 2129, Page 4 of 5 202 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 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 August 30, 2016, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: C2cAtteL) Linda Martin, Mayor ATTEST: xeLeee-2.) Kim utter, T MC City Secretary APPROVED AS TO FORM: W( Wayne K. Olson City Attorney Ordinance No. 2129, Page 5 of 5 203 ORDINANCE NO. 2131 AN ORDINANCE LEVYING TAXES FOR THE TAX YEAR 2016 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 30, 2016, the City Council held a public hearing on the proposed budget for the Fiscal Year 2016-2017; and WHEREAS, the City Council has approved, by a separate ordinance adopted on August 30, 2016, an annual budget for the fiscal year beginning October 1, 2016, and ending September 30, 2017 (tax year 2016); 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 2016; and WHEREAS, the City Council held public hearings on the proposed tax rate on August 30, 2016, and September 6, 2016, 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 2016 and for each tax year thereafter until otherwise ordained: $0.363053 for the purposes of maintenance and operation $0.099447 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 ail taxable property, real, personal and mixed, situated within the corporate limits of the City of Euless on January 1, 2016, 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 8.75 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A $100,000 HOME BY APPROXIMATELY $-3.52. SECTION 2. There shall be exempted from the assessed valuation of all residential homesteads for which proper application shall have been made, an amount equal to twenty percent (20%) of the assessed value of such residential homestead. The exemption shall be granted to any such residential homestead and improvements qualifying for same as provided by law. SECTION 3. The sum of thirty-five thousand dollars ($35,000) of the assessed valuation of residence homesteads of residents of the City of Euless who are sixty-five (65) years of age or older shall be exempted from all ad valorem taxes herein levied by the City. SECTION 4. There shall be exempted from the assessed valuation of all residential homesteads of disabled veterans for which proper application shall have been made a portion of such valuation in accordance with the following schedule as allowed by the Texas Property Tax Code, Section 11.22: For a disability rating of An exemption of up to: at least: but less than: $5.000 of the assessed value 10% 30% $7.500 of the assessed value 30% 50% $10,000 of the assessed value 50% 70% $12,000 of the assessed value 70% and over SECTION 5. The taxes levied by this Ordinance shall be due and payable on October 1, 2016, and shall become delinquent on February 1, 2017. 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, 2017. Ordinance No. 2131, Page 2 of 4 205 SECTION 6. If the tax is unpaid after January 31, 2017, such tax will become delinquent and penalty and interest will attach and accrue as provided by Section 33.01 of the Texas Property Tax Code. SECTION 7. A person who pays one-half of the taxes before December 1. 2016, may pay the remaining one-half of the taxes without penalty or interest before July 1, 2017, as provided and authorized by Section 311.03 of the Texas Property Tax Code. SECTION 8. As provided by Section 33.07 of the Texas Property Tax Code, in the event the taxes become delinquent and remain delinquent on July 1, 2017, 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. 2131, Page 3 of 4 206 SECTION 12. This ordinance shall become effective from and after its date of passage. PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on September 13, 2016. by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: Linda IV[artin, Mayor ATTEST: i Sutter, T MC, City Secretary APPROVED AS TO FORM: Wayne K. Olson City Attorney Ordinance No. 2131, Page 4 of 4 207 ORDINANCE NO. 2132 AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2016 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 2511 day of July 2016, Tarrant Appraisal District provided the City with the Certified Appraisal Roll effective for the 2016 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 2016 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. 208 SECTION 3. EFFECTIVE DATE. This Ordinance shall become effective from and after its date of passage. PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on September 13, 2016; by a vote of 7 ayes, c nays, and 0 abstentions. APPROVED: Liartin, Mayor ATTEST: i Sutter, T MC, City Secretary APPROVED AS TO FORM: (tel[CG .L' Wayne K. Olson, City Attorney Ordinance No. 2132, Page 2 of 10 209 MOMMANNagr MMANNANAN I i. ��I Plekillm Appendix MOMMANN ...................:...............................:.......... MINION [E,€ • • • E€ €tt;E ......,.••.,..„......,••:„.„.......,............•.........„..................„............„..........•............::„......„...........„.................••.......„..........:.....................„...„.•........„..................„........„.........„.........•........„......:.••.........„.......•........„.......„.........„....„.........•.....,......:•...„.......„......,....„:„......„:„..„."......,•.: .......„...... .... 3... '''.' 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SY< ............•:::,.•::.:::•:::.:•.:.. ..... ....---.................!.....'''........-:::.-.......-....i.::::::.'"...........'- .----------iiii__„:_ii_,_____:__,---_-___-___-___--__--___-_ ____ _.___ • :.:::.:::.:::.:::.::•:.::,..,:„:„......=:„.:„,!:.:,;:,.....„....:......:.... „.:_____:_._._:.:_._.:,:_..„:_..:. 210j::::::::...::::::'..:.....::::;::.........:::..::...:::..:.:...::...:::::::..::::.::..::::.::.:::::::::::.......:::::.....:::.....::::::..:::::...:::::..:::::..:::::.:i..........:.:::::..:::::::.::::::i.:::::::::::::.......::.............::.:::::.::::::...::::::.:::::. INTRODUCTION The City of Euless Multi-Year Plan is presented for review. Major funds will show the estimated beginning fund balances, estimated revenues and expenses, and ending fund balances. Staffing levels, estimated tax rates, and estimated water and wastewater rates are also presented. This presentation includes operations and capital items that are recommended for FY2016-17 and the impact of recommended major capital projects through FY2020-21 . Due to the volume of information included in the General Fund and the Water and Wastewater Fund, separate executive summaries have been provided that highlight significant assumptions. Supplemental and capital requests for all major funds were submitted by departmental directors. Only a limited number of requests have been included in the plan as recommended and funded. The remaining items are shown for informational purposes only and would only be funded if resources are available. Capital items recommended and funded have been included in the Proposed Capital section of each fund's presentation. Recommended reserve levels and designated reserves are reflected as required by the City's fiscal policies. General Fund Revenue increases are projected at conservative growth levels. Most revenue items are projected at a 3% growth factor. Property tax valuations are projected to increase annually starting with 3.5% in 2018 and decreasing each year thereafter. Sales tax is also projected to grow approximately 3% annually based on new retail development and continued recovery in other sectors. Departmental expenditures include an increase of less than 1% with annual increases for salary plan adjustments, health insurance increases, and changes in depreciation. Funding has also been included in future years for needed staffing including three fire fighters, a code enforcement officer, as well as taking over funding of the final officer paid from one-time seized assets funding. Recommended capital programs include funding for some of the City's court computer hardware/software. 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 the immediate purchase of public safety equipment, completion of the infrastructure improvements at Glade Parks, street reconstructions, and the possible remodel or construction of a fire station. The principal and interest requirements associated with the proposed bonds have been included in the multi-year plan. The debt service payments related to Glade Parks will be repaid by revenues from the Glade Parks Tax Increment Reinvestment Zone or assessments to the Glade Parks Public Improvement District. The 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 projects. Future transfers to CIP are to cash flow the design and construction of future phases of the Texas Star Sports Complex. These phases are detailed in the CIP book. The CIP book also details the Library remodel project, Blessing Branch Park improvements and trail enhancements which also receive funds from this fund. Proposed capital includes computer hardware/software replacements. 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. No current debt sales are planned at this time. Crime Control and Prevention District The Crime Control and Prevention District fund includes salary plan adjustments, health insurance increases, and continuation of existing programs. Future funding for a new Police Officer is included for FY2019-20. Car Rental Tax Fund Car Rental Tax revenue has been calculated with a 1% annual increase beginning in FY2017-18. Two-thirds of the total revenue is shared with Dallas and Fort Worth. 212 Expenditures for this fund include transfers to support General Fund operations which are budgeted at 1/3 of Euless' portion of the revenue. Transfers to the Equipment Replacement Fund have been included to offset a portion of the replacement cost of large equipment purchases. Due to the reduced depreciation rates in the past, the equipment replacement fund has not recovered the full replacement cost of this equipment. In addition, funds will be used to cash flow several capital requests. Funding is proposed for road extensions, overlays, and reconstructions, highway improvements, municipal plaza improvements, traffic signals, computer hardware and software replacements and public safety equipment. This proposed plan maintains the recommended minimum reserve in the short- term motor vehicle fund of $2,000,000. Water and Wastewater Fund Revenues in this enterprise operation are based on projected rates sufficient to cover operations in each of the future years. Rates are based on projected cost increases from Trinity River Authority, as well as baseline increases for the City's operations, including salary plan adjustments, health insurance increases, and changes in depreciation expense. Future projected rate increases for both water and wastewater are shown. Water rate increases have been spread equally across each tier. Reclaimed water rates are based on expected increases in raw water costs and increased operating costs. The operating budget includes funding for the outstanding water and wastewater revenue bonds and funding to continue the annual water and wastewater infrastructure improvements. The water and wastewater capital improvements plan includes the expansion of the reclaimed water system, the continuation of the water and wastewater line replacement program, the replacement of the water meter system and relocation of water and wastewater lines associated with the SH 183 expansion. 213 Water and Wastewater Debt Service Fund Debt service transfers are based on current debt outstanding and projected debt for the extension of the reclaimed water. Debt service payments for the water tank debt and Phase I of the reclaimed water system expansion will be paid from impact fees as identified in the Impact Fee CIP plan. Additional debt sales are scheduled for the reclaimed water system expansion in FY2018 through FY2020. Except as otherwise noted, debt payments will be paid from system revenue. Drainage Fund The Drainage Utility fund provides for salary plan adjustments, health insurance increases, and changes in depreciation charges. 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 actual 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 until the Softball World operation relocates to the Parks at Texas Star. Expenses are projected to increase as a result of pay plan adjustments, health insurance costs, and increased operating costs. Debt service has recently been retired and no new debt issuances are planned at this time. Some cost savings are anticipated from the consolidation of the two facilities. The five year plan 214 continues to show this fund to be self-supporting, with a modest net income each year. Equipment Replacement Fund The Equipment Replacement Fund assumes a depreciation rate of 100% each year. It includes equipment purchases based on the projected replacement schedule, which is re-evaluated each year. Following the year of purchase, equipment and vehicle purchases are added to the depreciation charge in order to ensure that proper funds will be available for the next scheduled replacement. Some large equipment purchases will need to be subsidized from other funding sources. CLOSING COMMENTS This document is a plan for the future. Many things will certainly change and this document will need to be adjusted accordingly. Future capital projects and the timing of debt issuance can significantly impact the interest and sinking portion of the tax rate. The recommended Multi-Year Plan provides for a level or reduced 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 Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 TAX RATE VARIABLE Tax Rate $0.4625 $0.4625 $0.4625 $0.4625 $0.4625 Tax Rate Change ($0.0050) $0.0000 $0.0000 $0.0000 $0.0000 Assessed Value/$100 $ 32,692,386 $33,836,620 $34,174,986 $34,516,736 $ 34,516,736 Amount generated by 1¢ $ 322,020 $ 334,983 $ 338,332 $ 341,716 $ 341,716 Transfer from Car Rental $ 1,579,163 $ 1,594,955 $ 1,610,905 $ 1,627,014 $ 1,643,284 Tax Rate Equivalent-Car Rental Transfer 0.049039 0.047613 0.047613 0.047613 0.048089 EXPENDITURES Departmental Expenditures $ 39,752,761 $39,757,032 $41,233,114 $42,334,052 $43,622,269 Insurance Increase $ - $ 195,480 $ 145,200 $ 165,000 $ 205,716 Salary Package $ - $ 743,667 $ 765,977 $ 788,957 $ 812,625 Capital Expenses $ 2,099,305 $ - $ - $ - $ - Total Expenditures $ 41,852,066 $40,696,180 $42,144,291 $43,288,009 $44,640,611 Proposed Supplemental $ - $ - $ - $ - $ - Proposed Capital $ - $ 73,814 $ 73,814 $ 73,814 $ 73,814 STAFFING VARIABLE Full-time Positions 271.25 271.50 275.00 275.00 276.50 Part-time Positions 49.00 48.00 48.00 48.00 48.00 216 General Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 9,120,451 7,028,642 7,191,106 7,295,771 7,261,993 REVENUES Ad valorem taxes(1) 11,493,289 11,857,072 12,472,305 12,608,563 13,742,162 Ad valorem taxes12) 846,848 872,253 898,421 925,373 953,135 Delinquent taxes 40,000 41,200 42,436 43,709 45,020 Penalties 58,000 59,740 61,532 63,378 65,280 Sales taxes 13,005,514 13,395,679 13,797,550 14,211,476 14,637,821 Mixed Beverage 100,000 103,500 106,605 109,803 113,097 Franchise taxes 4,565,207 4,715,708 4,808,621 4,875,166 4,948,552 Fines and fees 4,840,541 4,985,757 5,135,330 5,392,096 5,446,017 Licenses and permits 978,535 958,535 933,535 933,535 718,535 Interest Income 35,000 35,000 35,350 36,057 36,778 Grants 402,725 414,807 427,251 440,068 453,271 Tower Lease 537,000 553,110 569,703 586,794 604,398 Transfers from Car Rental 1,579,163 1,594,955 1,610,905 1,627,014 1,643,284 General&Administrative Charges 1,209,635 1,274,277 1,350,237 1,399,830 1,456,263 Miscellaneous 68,800 70,864 72,990 75,180 77,435 Total Revenues 39,760,257 40,932,458 42,322,771 43,328,044 44,941,047 EXPENDITURES Administration (3,551,236) (3,587,492) (3,605,430) (3,623,457) (3,641,574) Finance (1,490,057) (1,497,507) (1,504,995) (1,512,520) (1,520,082) Police Protection (13,629,141) (13,697,287) (13,815,773) (13,884,852) (14,106,399) Fire Protection (10,098,963) (10,149,458) (10,500,205) (10,552,706) (10,605,470) Planning&Development (716,576) (720,159) (723,760) (727,378) (731,015) Community Services (2,595,098) (2,608,073) (2,621,114) (2,634,219) (2,647,391) Public Works (2,258,416) (2,269,708) (2,281,057) (2,292,462) (2,303,924) Non-Departmental-Operating (5,413,274) (6,166,495.21) (7,091,958) (8,060,414) (9,084,755) Operating Expenditures (39,752,761) (40,696,180) (42,144,291) (43,288,009) (44,640,611) Capital Expenses(carryover) (2,099,305) - - - - Total Expenditures (41,852,066) (40,696,180) (42,144,291) (43,288,009) (44,640,611) Designated Reserves (108,048) (80,000) (80,000) (80,000) - Recommended Reserves per Policy (6,534,700) (6,689,783) (6,927,829) (7,115,837) (7,338,183) Available for Supplemental 7,496 236,278 178,479 40,035 300,436 Proposed Supplemental - - - - - Remaining Supplemental 7,496 236,278 178,479 40,035 300,436 Additional Available for Capital 378,398 258,859 183,277 99,934 (76,190) Total Available for Capital 385,894 495,137 361,757 139,970 224,247 Proposed Capital(3) (73,814) (73,814) (73,814) (73,814) Remaining Funds Available 385,894 421,323 287,943 66,156 150,433 ENDING FUND BALANCE 7,028,642 7,191,106 7,295,771 7,261,993 7,488,615 Tax Rate Variable Assessed Taxable Value/$100 32,692,386 33,836,620 34,174,986 34,516,736 34,516,736 Amount generated by 1¢tax 322,020 334,983 338,332 341,716 341,716 l&S Rate 0.099447 0.108539 0.093859 0.093522 0.060348 General Fund 0.363053 0.353961 0.368641 0.368978 0.402152 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 Rollback l&S 0.099447 0.108539 0.093859 0.093522 0.060348 Rollback M&O 0.366725 0.382682 0.382413 0.398187 0.402614 Total Rollback Rate 0.466172 0.491221 0.476272 0.491709 0.462962 M&O Rollback Amount Prior to Ceiling and TIF Adjustments. 11,809,279 12,819,163 12,938,255 13,606,685 13,757,942 'Tax Rate Equiv-Motor Vehicle Tax 0.049039 0.047613 0.047613 0.047613 0.048089 Staffing Variable Full-time positions 271.25 271.50 275.00 275.00 276.50 Part-time positions 49.00 48.00 48.00 48.00 48.00 Note:Non-departmental operating includes salary plan,Increase in city's insurance contribution&increase in equipment depreciation. (1)Collection Rate for M&O for future years is 99%. (2)Frozen Property Tax Collections (3)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 3.5% increase in 2018 and reducing each year thereafter. Prior Year Property Taxes Projected average growth of 3%. Penalties & Interest Projected average growth of 3%. Sales Tax Based on 3% increase with additional revenue for new development. Mixed Beverage Tax Projected average growth of 3% with additional revenue for new development. Franchise Fees Projected average growth of 1.5%. Fines & Fees Projected average growth of over 3%. Licenses & Permits Projected relatively flat with some decline due to projected build out. Interest Income Projected slight increase due to expected rise in interest rates. Grants Projected average growth of 3%. Tower Lease Projected average growth of 3% 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 Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 864,899 992,469 1,038,812 1,085,247 1,131,778 REVENUES Ad valorem taxes 3,251,160 3,672,597 3,207,643 3,228,068 2,083,018 Delinquent taxes 15,000 15,000 15,000 15,000 15,000 Penalties 21,081 22,000 22,000 22,000 22,000 Interest Income 9,250 9,343 9,436 9,530 9,626 Transfer from Glade Parks PID/TIRZ 1,515,877 1,923,552 2,163,322 2,168,623 2,162,448 Transfer from Car Rental CIP - - - - - Transfer from Car Rental - - - - - Total Revenues 4,812,368 5,642,491 5,417,401 5,443,221 4,292,092 EXPENDITURES Principal (3,210,000) (3,900,000) (3,865,521) (4,021,370) (2,982,514) Interest (1,471,798) (1,693,148) (1,501,944) (1,371,321) (1,258,452) Bank Charges (3,000) (3,000) (3,500) (4,000) (4,500) Total Expenditures (4,684,798) (5,596,148) (5,370,965) (5,396,691) (4,245,466) Recommended Reserves per Policy (390,401) (466,346) (447,580) (449,724) (353,789) ENDING FUND BALANCE 992,469 1,038,812 1,085,247 1,131,778 1,178,403 Tax Rate Variable Assessed Taxable Value/$100 32,692,386 33,836,620 34,174,986 34,516,736 34,516,736 Amount generated by 1¢tax 326,924 338,366 341,750 345,167 345,167 l&S Rate 0.099447 0.108539 0.093859 0.093522 0.060348 General Fund 0.363053 0.353961 0.368641 0.368978 0.402152 Total Tax Rate 0.462500 0.462500 0.462500 0.462500 0.462500 I ax Kate Equiv- Motor Vehicle I ax 0.000000 0.000000 0.000000 0.000000 0.000000 Debt Issuance Variable: Beginning debt outstanding** 23,285,000 24,623,910 25,913,360 22,047,839 18,026,469 Principal Retired (3,210,000) (3,900,000) (3,865,521) (4,021,370) (2,982,514) Principal Issued (Proposed) 4,548,910 5,189,450 - - * 2,500,000 Ending debt outstanding 24,623,910 25,913,360 22,047,839 18,026,469 17,543,955 " Possible need for Fire Station remodel/reconstruction. ""Excludes self supporting taxable GO Refunding Bonds(Dallas Stars Center) 219 EDC Half Cent Sales Tax Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 2,543,056 555,345 536,200 568,193 671,874 REVENUES Sales taxes 5,302,550 5,461,627 5,625,475 5,794,240 5,968,067 Interest Income 3,000 2,000 1,930 2,050 2,420 Transfer from EDC Debt Reserve 5,550 51 51 59,881 - Loan Proceeds - - - 5,500,000 - Total Revenues 5,311,100 5,463,677 5,627,456 11,356,171 5,970,487 EXPENDITURES Parks (2,042,647) (2,165,623) (2,208,935) (2,318,814) (2,365,190) Library (1,172,113) (1,195,555) (1,219,466) (1,243,856) (1,268,733) Economic Development (334,742) (344,619) (354,789) (365,260) (376,041) Loan Repayment - - - (704,500) (692,500) Non-Departmental -Operating (588,621) (646,095) (692,273) (650,059) (713,781) Operating Expenditures (4,138,123) (4,351,892) (4,475,463) (5,282,489) (5,416,245) Capital Expenditures (3,071,565) - - - - Total Expenditures (7,209,688) (4,351,892) (4,475,463) (5,282,489) (5,416,245) Designated Reserves - Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 1,172,977 1,111,785 1,151,993 6,073,682 554,241 Proposed Supplemental (89,123) - - - - Remaining Supplemental 1,083,854 1,111,785 1,151,993 6,073,682 554,241 Additional Available for Capital (1,028,509) 55,345 36,200 68,193 171,874 Total Available for Capital 55,345 1,167,130 1,188,193 6,141,874 726,116 Proposed Capital: Library Remodel (200,000) (850,000) - - Misc Park Improvements (75,000) (75,000) (75,000) (75,000) Hardware Software Replacement (45,000) (45,000) (45,000) (45,000) TSSC Ph VII (810,930) (150,000) (5,850,000) - Capital Improvements - - - (529,933) Proposed Capital (1,130,930) (1,120,000) (5,970,000) (649,933) Remaining Funds Available 55,345 36,200 68,193 171,874 76,183 ENDING FUND BALANCE 555,345 536,200 568,193 671,874 576,183 Staffing Variable: Full-time positions 24.25 24.25 24.25 24.25 24.25 Part-time positions 17.00 17.00 17.00 17.00 17.00 220 EDC Half Cent Sales Tax Debt Service and Debt Reserve Funds Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Years Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 189,641 137,125 100,753 59,881 0 REVENUES Transfer from EDC Debt Reserve 47,016 36,372 40,872 0 0 Interest Income 50 51 51 0 0 Total Revenues 47,066 36,423 40,923 0 0 EXPENSES Principal (45,000) (35,000) (40,000) 0 0 Interest (1,716) (1,072) (572) 0 0 Bank Charges (300) (300) (300) 0 0 Total Expenses (47,016) (36,372) (40,872) 0 0 Transfer to EDC Operations (5,550) (51) (51) (59,881) 0 Transfer to EDC Debt (47,016) (36,372) (40,872) 0 0 Total Transfers (52,566) (36,423) (40,923) (59,881) 0 Recommended Reserves per Policy* (46,716) (36,372) (40,872) 0 0 ENDING FUND BALANCE 137,125 100,753 59,881 0 0 Debt Issuance Variable: Beginning debt outstanding 120,000 75,000 40,000 0 0 Principal retired (45,000) (35,000) (40,000) 0 0 Principal Issued (proposed) - - - - Ending debt outstanding 75,000 40,000 0 0 0 *Recommended reserve level equal to the maximum annual debt outstanding 221 Crime Control & Prevention District Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 1,010,005 738,651 747,599 765,085 789,752 REVENUES Sales taxes 2,600,325 2,678,335 2,758,685 2,841,445 2,926,689 Interest Income 1,000 1,010 1,020 1,030 1,041 Total Revenues 2,601,325 2,679,345 2,759,705 2,842,476 2,927,729 EXPENDITURES Police Protection (2,596,932) (2,670,396) (2,742,220) (2,717,809) (2,898,059) Capital Expenditures (275,747) Total Expenditures (2,872,679) (2,670,396) (2,742,220) (2,717,809) (2,898,059) Recommended Reserves per Policy (426,893) (438,969) (450,776) (446,763) (476,393) Available for Supplemental 4,393 8,948 17,485 124,667 29,670 Proposed Supplemental - - (100,000) - Remaining Supplemental 4,393 8,948 17,485 24,667 29,670 Additional Available for Capital 307,365 299,682 296,824 318,322 313,358 Total Available for Capital 311,758 308,630 314,309 342,989 343,028 Proposed Capital(1) - - - - - Remaining Funds Available 311,758 308,630 314,309 342,989 343,028 ENDING FUND BALANCE 738,651 747,599 765,085 789,752 819,422 Staffing Variable: Full-time positions 18.0 18.0 18.0 19.0 19.0 Part-time positions 0.0 0.0 0.0 0.0 0.0 (1)Proposed Capital will only be funded if excess reserves are available. 222 Car Rental Tax Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 2,585,472 2,207,044 2,262,573 2,478,496 5,263,515 REVENUES Motor Vehicle Tax 14,212,470 14,354,595 14,498,141 14,643,122 14,789,554 Interfund Loan Repayment - - - 704,500 692,500 Interest Income 15,000 15,150 15,302 15,455 15,609 Total Revenues 14,227,470 14,369,745 14,513,442 15,363,077 15,497,663 EXPENDITURES DFW Rebate (9,486,392) (9,569,730) (9,665,427) (9,762,081) (9,859,703) Transfer to Equipment Replacement (607,036) (236,531) (511,187) (303,963) (107,094) Transfer to Insurance Fund - (85,000) (115,000) (120,000) (138,000) Transfer to General Fund (1,579,163) (1,594,955) (1,610,905) (1,627,014) (1,643,284) Operating Expenditures (11,672,591) (11,486,216) (11,902,519) (11,813,058) (11,748,080) Capital Expenses (2,933,307) - - - - Total Expenditures (14,605,898) (11,486,216) (11,902,519) (11,813,058) (11,748,080) Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,554,879 2,883,529 2,610,924 3,550,019 3,749,583 Additional Available for Capital (2,347,835) 207,044 262,573 478,496 3,263,515 Total Available for Capital 207,044 3,090,573 2,873,496 4,028,515 7,013,098 Proposed Capital: Traffic Signal - (130,000) - Midtown Reserve - - - (250,000) Computer Hardware/Software& Equipment (453,000) (340,000) (340,000) (327,000) Transfer to CR CIP (2,000,000) (1,500,000) - - Street Overlay (375,000) (425,000) (425,000) (25,000) Transfer to Street CIP - - - (455,000) Proposed Capital (2,828,000) (2,395,000) (765,000) (1,057,000) Remaining Funds Available 207,044 262,573 478,496 3,263,515 5,956,098 ENDING FUND BALANCE 2,207,044 2,262,573 2,478,496 5,263,515 7,956,098 223 Water and Wastewater Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 RATES Water Base Rate $10.75 $11.50 $12.00 $12.75 $13.00 Water Consumption Rate(1) Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increase $0.20 $0.20 $0.18 $0.09 $0.14 Wastewater Base Rate $9.50 $10.25 $11.00 $11.50 $12.00 Wastewater Consumption Rate ) $3.72 $3.95 $4.24 $4.43 $4.63 Proposed Wastewater Rate Increase $0.13 $0.36 $0.29 $0.20 $0.19 EXPENSES Departmental Expenditures $ (17,627,224) $ (18,572,781) $ (19,827,862) $ (20,626,435) $ (21,643,533) Salary Package $ (174,748) $ (179,990) $ (185,390) $ (190,952) $ (196,680) Transfers $ (1,400,000) $ (1,400,000) $ (1,400,000) $ (1,400,000) $ (1,400,000) G&A/Franchise Fee $ (2,349,270) $ (2,474,918) $ (2,626,030) $ (2,724,407) $ (2,836,262) Service Center $ (1,309,505) $ (1,304,711) $ (1,320,253) $ (1,336,553) $ (1,353,927) Debt Service $ (575,682) $ (589,686) $ (611,796) $ (702,340) $ (742,718) Capital $ (233,074) $ - $ - $ - $ - Total Expenses $ (23,669,503) $ (24,522,086) $ (25,971,330) $ (26,980,687) $ (28,173,121) Proposed Supplemental $ - $ (111,810) $ - $ (62,796) $ - Proposed Capital $ - $ - $ - $ - $ - STAFFING VARIABLE Full-time Positions 42.50 44.00 44.00 45.00 45.00 Part-time Positions 2.00 1.50 1.50 1.50 1.50 (1)Includes Proposed Water&Wastewater Rate Increase 224 Water and Wastewater Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 5,176,059 4,999,246 5,114,528 5,403,493 5,604,078 REVENUES Water Service 13,359,457 13,961,947 14,659,807 15,060,087 15,578,885 Wastewater Service 8,571,561 9,069,195 9,837,010 10,272,597 10,816,227 Reclaimed Water Service 319,672 439,826 447,972 557,462 574,017 Sanitation Service 205,000 211,150 217,485 224,009 230,729 Sale of New Meter/Reconnect 290,000 298,700 307,661 316,891 326,398 Inspection Fees 100,000 103,000 106,090 109,273 112,551 Penalties 230,000 236,900 244,007 251,327 258,867 Miscellaneous 35,000 35,000 35,000 35,000 35,000 Interest Income 12,000 12,360 12,731 13,113 13,506 Initiation&Transfer Fees 30,000 30,900 31,827 32,782 33,765 Recycling Fees 340,000 350,200 360,706 371,527 382,673 Total Revenues 23,492,690 24,749,178 26,260,295 27,244,067 28,362,618 Transfer from W/WW Reserve - Total Available 23,492,690 24,749,178 26,260,295 27,244,067 28,362,618 EXPENSES Utility Billing (455,034) (468,685) (482,746) (497,228) (512,145) Recycling (41,300) (42,539) (43,815) (45,130) (46,484) Geographic Information Sys. (614,373) (632,804) (651,788) (671,342) (691,482) City Engineer (321,339) (330,979) (391,393) (403,135) (415,229) Water Production (7,760,394) (7,779,438) (8,182,125) (8,427,976) (8,762,784) Water Distribution (1,027,179) (1,094,300) (1,192,120) (1,257,541) (1,295,095) Wastewater Treatment (4,384,457) (5,078,512) (5,620,755) (5,936,069) (6,397,181) Meter Reading (66,323) (68,313) (70,362) (72,473) (74,647) Transfers (1,400,000) (1,400,000) (1,400,000) (1,400,000) (1,400,000) G&A/Franchise Fee (2,349,270) (2,474,918) (2,626,030) (2,724,407) (2,836,262) Fleet Services (1,309,505) (1,304,711) (1,320,253) (1,336,553) (1,353,927) W&WW Debt (575,682) (589,686) (611,796) (702,340) (742,718) Non-Departmental-Operating (3,131,573) (3,257,200) (3,378,148) (3,506,493) (3,645,167) Operating Expenses (23,436,429) (24,522,086) (25,971,330) (26,980,687) (28,173,121) Capital Expenses (233,074) - - - - Total Expenses (23,669,503) (24,522,086) (25,971,330) (26,980,687) (28,173,121) Recommended Reserves per Policy (4,815,705) (5,061,759) (5,336,575) (5,556,880) (5,788,997) Available for Supplemental 56,261 227,092 288,965 263,380 189,498 Proposed Supplemental - (111,810) - (62,796) - Remaining Supplemental 56,261 115,282 288,965 200,584 189,498 Additional Available for Capital 127,280 (62,513) (222,047) (153,387) (184,920) Total Available for Capital 183,541 52,768 66,919 47,197 4,578 Proposed Capital(1) - - - - Remaining Funds Available 183,541 52,768 66,919 47,197 4,578 ENDING FUND BALANCE 4,999,246 5,114,528 5,403,493 5,604,078 5,793,575 Rates(2) Water Base Rate $10.75 $11.50 $12.00 $12.75 $13.00 Consumption/1,000 gallons Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increases-All Tiers $0.20 $0.20 $0.18 $0.09 $0.14 Wastewater Base Rate $9.50 $10.25 $11.00 $11.50 $12.00 90%of Metered Water Usage/1000 gallons $3.72 $3.95 $4.24 $4.43 $4.63 Proposed Wastewater Rate Increases $0.13 $0.36 $0.29 $0.20 $0.19 Staffing Variable Full-time Positions 42.50 44.00 44.00 45.00 45.00 Part-time positions 2.00 1.50 1.50 1.50 1.50 (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. 89% for FY2017). 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 Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 733,563 733,962 733,961 733,960 753,959 REVENUES Transfer from W&WW Operations 575,682 589,686 611,796 702,340 742,718 TransferfromlmpactFees 368,518 373,882 375,418 376,024 121,144 Total Revenues 944,200 963,568 987,213 1,078,364 863,862 EXPENSES Principal (765,000) (780,000) (790,000) (840,000) (655,000) Interest (177,601) (182,369) (196,014) (217,165) (207,663) Bank Charges (1,200) (1,200) (1,200) (1,200) (1,200) Total Expenses (943,801) (963,569) (987,214) (1,058,365) (863,863) Recommended Reserves per Policy* (638,022) (624,523) (675,980) (750,495) (734,354) ENDING FUND BALANCE 733,962 733,961 733,960 753,959 753,958 Debt Issuance Variable: Beginning debt outstanding 10,305,000 9,540,000 9,860,000 10,735,000 11,945,000 Principal retired (765,000) (780,000) (790,000) (840,000) (655,000) Principal Issued (Proposed) - 1,280,000 1,960,000 2,410,000 - Anticipated Loan Forgiveness TWDB - (180,000) (295,000) (360,000) - Net Principal to be Repaid 1,100,000 1,665,000 2,050,000 Ending debt outstanding 9,540,000 9,860,000 10,735,000 11,945,000 11,290,000 *Recommended reserve level equal to the average annual W&WW debt outstanding 227 Drainage Utility Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 299,049 246,920 270,369 286,386 294,112 REVENUES Drainage Fees 712,200 729,000 737,000 745,000 755,000 Penalties 7,000 7,290 7,370 7,450 7,550 Interest Income 80 81 82 82 83 Total Revenues 719,280 736,371 744,452 752,532 762,633 EXPENSES Operating Expenses (696,409) (712,922) (728,435) (744,806) (762,515) Capital Expenses (75,000) - - - - Total Expenses (771,409) (712,922) (728,435) (744,806) (762,515) Recommended Reserves per Policy (143,098) (146,491) (149,678) (153,042) (156,681) Available for Supplemental 22,871 23,449 16,017 7,727 119 Proposed Supplemental - - - - - Remaining Supplemental 22,871 23,449 16,017 7,727 119 Additional Available for Capital 80,951 100,429 120,690 133,343 137,431 Total Available for Capital 103,822 123,878 136,707 141,070 137,550 Proposed Capital - - - - Remaining Funds Available 103,822 123,878 136,707 141,070 137,550 ENDING FUND BALANCE 246,920 270,369 286,386 294,112 294,231 Rates Drainage Rate $2.50 $2.50 $2.50 $2.50 $2.50 Staffing Variable: Full-time positions 7.00 7.00 7.00 7.00 7.00 Part-time positions 0.0 0.0 0.0 0.0 0.0 228 Service Center Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 51,533 28,545 28,545 28,545 28,545 REVENUES Transfer from W&WW Fund 1,309,545 1,304,711 1,320,253 1,336,553 1,353,927 Total Revenues 1,309,545 1,304,711 1,320,253 1,336,553 1,353,927 EXPENSES Service Center (1,307,033) (1,304,711) (1,320,253) (1,336,553) (1,353,927) Capital Expenses (25,500) - - - - Total Expenses (1,332,533) (1,304,711) (1,320,253) (1,336,553) (1,353,927) Available for Supplemental 2,512 - - - - Proposed Supplemental - 18,500 - - - Remaining Supplemental 2,512 18,500 - - - Additional Available for Capital 26,033 47,045 28,545 28,545 28,545 Total Available for Capital 28,545 28,545 28,545 28,545 28,545 Proposed Capital - - - - - Remaining Funds Available 28,545 28,545 28,545 28,545 28,545 ENDING FUND BALANCE 28,545 28,545 28,545 28,545 28,545 Staffing Variable: Full-time positions 5.0 5.25 5.25 5.25 5.25 Part-time positions 0.0 0.0 0.0 0.0 0.0 229 Texas Star Golf Course Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 100,512 159,374 156,464 182,382 195,340 REVENUES Green Fees 1,362,511 1,410,204 1,445,476 1,481,608 1,526,056 Driving Range Fees 89,475 90,817 93,089 95,416 98,278 Cart Rental Fees 361,502 356,923 365,850 374,995 386,245 Club Rental Fees 27,689 28,959 29,683 30,425 31,338 Merchandise Sales 250,000 260,183 266,690 273,357 281,557 Tobacco 4,088 4,892 5,015 5,140 5,294 Food Sales 1,164,947 1,152,842 1,181,677 1,211,214 1,247,551 Non-Alcoholic Beverage Sales 146,606 140,315 143,825 147,420 151,843 Alcohol Sales 401,396 399,793 409,793 420,036 432,637 Catering Fees 62,676 63,303 63,936 64,575 65,221 Monthly Fees 95,602 98,948 102,411 105,996 109,705 Rental Income 125,000 127,500 130,050 132,651 135,304 Interest Income - - - - - GF Transfer 15,615 15,371 15,756 16,150 16,634 H/M Transfer 320,000 320,000 320,000 320,000 320,000 Advertising Revenue 47,835 47,835 47,835 47,835 47,835 Other 1,500 1,500 1,500 1,500 1,500 Total Revenues 4,476,442 4,519,385 4,622,586 4,728,318 4,856,998 EXPENDITURES Golf Course Maintenance (941,921) (970,245) (992,289) (1,022,236) (1,045,737) Golf Course Pro Shop (254,339) (263,853) (270,265) (277,454) (285,173) Golf Course Food&Beverage (796,226) (834,633) (854,107) (877,254) (899,863) Conference Centre (247,545) (262,630) (268,867) (275,592) (283,217) Cart/Driving Range Operations (192,084) (197,860) (202,355) (208,462) (213,255) Non-Departmental-Operating (475,403) (473,086) (470,996) (491,717) (503,413) Debt Service (423,187) (427,904) (421,853) (422,318) (426,751) Equipment Replacement (275,174) (279,302) (283,491) (287,744) (287,744) COGS-Merchandise (175,000) (182,128) (186,683) (191,350) (197,090) COGS-Tobacco (2,044) (2,446) (2,508) (2,570) (2,647) COGS-Food (413,556) (409,259) (419,495) (429,981) (442,881) COGS-Beverage (48,380) (46,304) (47,462) (48,649) (50,108) COGS-Alcohol (128,848) (128,334) (131,544) (134,832) (138,876) COGS-Catering (43,873) (44,312) (44,755) (45,203) (45,655) Total Expenses (4,417,580) (4,522,295) (4,596,668) (4,715,359) (4,822,411) Recommended Reserves per Policy* - - - - - Available for Supplemental 58,862 (2,910) 25,918 12,959 34,587 Proposed Supplemental - - - - - Remaining Supplemental 58,862 (2,910) 25,918 12,959 34,587 Additional Available for Capital 100,512 159,374 156,464 182,382 195,340 Total Available for Capital 159,374 153,554 208,299 208,299 264,514 Proposed Capital - - - - - Remaining Funds Available 159,374 153,554 208,299 208,299 264,514 ENDING FUND BALANCE 159,374 156,464 182,382 195,340 229,927 'Estimated#of Rounds 35,325 35,855 36,214 36,576 36,576 Staffing Variable: Full-time positions 11.75 11.75 11.75 11.75 11.75 Part-time positions(Workforce) 57.0 57.0 57.0 57.0 57.0 230 Texas Star Sports Complex Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 21,704 108,967 205,831 301,907 398,587 REVENUES Tournament Fees 330,000 350,000 350,000 350,000 350,000 Concessions 230,000 230,000 230,000 230,000 230,000 Alcohol Sales 210,000 210,000 210,000 210,000 210,000 Memberships/Leagues 450,000 460,000 460,000 460,000 460,000 Admissions 42,000 42,000 42,000 42,000 42,000 Advertising/Sponsorships 18,000 18,000 18,000 18,000 18,000 Sales of Goods 95,000 95,000 95,000 95,000 95,000 Miscellaneous/Events 100 100 100 100 100 Interest Income 200 200 200 200 200 Rental Income 56,000 56,000 56,000 56,000 56,000 Batting Cages 6,000 6,000 6,000 6,000 6,000 Total Revenues 1,437,300 1,467,300 1,467,300 1,467,300 1,467,300 EXPENSES Operations (1,346,637) (1,366,985) (1,367,721) (1,367,065) (1,368,024) Equipment Replacement (3,400) (3,451) (3,503) (3,555) (3,555) Operating Expenses (1,350,037) (1,370,436) (1,371,224) (1,370,620) (1,371,579) Capital Expenses - - - - - Total Expenses (1,350,037) (1,370,436) (1,371,224) (1,370,620) (1,371,579) Minimum Reserves per Policy - - - - - Available for Supplemental 87,263 96,864 96,076 96,680 95,721 Proposed Supplemental - - - - - Remaining Supplemental 87,263 96,864 96,076 96,680 95,721 Additional Available for Capital 21,704 108,967 205,831 301,907 398,587 Total Available for Capital 108,967 205,831 301,907 398,587 494,308 Proposed Capital (49,985) - - - - Remaining Funds Available 58,982 205,831 301,907 398,587 494,308 ENDING FUND BALANCE 58,982 205,831 301,907 398,587 494,308 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 Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 4,187,876 3,214,292 4,110,674 4,483,151 4,939,943 REVENUES General Fund Depreciation 938,281 952,355 966,641 981,140 987,140 TSSC Depreciation 3,400 3,451 3,503 3,555 3,555 Water/Wastewater Depreciation 72,321 73,406 74,507 75,625 75,625 Drainage Depreciation 2,200 2,233 2,266 2,300 2,300 Fleet Services Depreciation 4,892 4,965 5,040 5,115 5,115 EDC Parks Depreciation 5,121 5,198 5,276 5,355 5,355 Texas Star Depreciation 275,174 279,302 283,491 287,744 287,744 Car Rental Transfer 607,036 236,531 511,187 303,963 107,094 Sale of Assets 73,800 73,800 73,800 73,800 73,800 Interest Income 3,000 3,030 3,060 3,091 3,122 Total Revenues 1,985,225 1,634,271 1,928,771 1,741,688 1,550,850 EXPENSES Equipment Replacements (2,958,809) (737,889) (1,556,294) (1,284,896) (654,524) Total Expenses (2,958,809) (737,889) (1,556,294) (1,284,896) (654,524) Available for Capital 3,214,292 4,110,674 4,483,151 4,939,943 5,836,269 Proposed Capital - - - - - ENDING FUND BALANCE 3,214,292 4,110,674 4,483,151 4,939,943 5,836,269 Depreciation Rate 100% 100% 100% 100% 100% 232 Health Insurance Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2016-17 2017-18 2018-19 2019-20 2020-21 BEGINNING BALANCE 2,377,279 2,374,209 2,467,289 2,590,450 2,718,692 REVENUES Premiums collected from Employees 1,930,789 1,927,635 2,011,874 2,100,183 2,192,779 Federal Requirements 24,152 1,823 1,823 1,823 1,823 City Contribution 5,546,996 5,867,906 6,150,621 6,420,548 6,716,337 Interest Income 8,000 8,080 8,161 8,242 8,325 Total Revenues 7,509,937 7,805,445 8,172,478 8,530,796 8,919,264 EXPENSES Operating Expenses (170,015) (173,571) (177,019) (180,628) (184,470) OPEB Trust Contribution (500,000) (500,000) (500,000) (500,000) (500,000) Insurance Claims (4,511,426) (4,736,997) (4,973,847) (5,222,540) (5,483,666) RX Claims (747,925) (785,321) (824,587) (865,817) (909,108) Re-insurance Fees (619,829) (638,424) (657,577) (677,304) (697,623) Insurance Services (259,174) (266,949) (274,958) (283,206) (291,703) Employee Wellness Program (11,534) (11,880) (12,236) (12,604) (12,982) Federal Requirements (24,152) (1,823) (1,823) (1,823) (1,823) Claims Contingency (568,952) (597,400) (627,270) (658,633) (691,565) Operating Expenses (7,413,007) (7,712,365) (8,049,317) (8,402,553) (8,772,939) Capital Carryover (100,000) - - - - Total Expenses (7,513,007) (7,712,365) (8,049,317) (8,402,553) (8,772,939) Recommended Reserves per Policy (2,345,200) (2,462,459) (2,585,582) (2,714,862) (2,850,605) Available for Supplemental 96,930 93,080 123,161 128,242 146,325 Proposed Supplemental - - - - - Remaining Supplemental 96,930 93,080 123,161 128,242 146,325 Additional Available for Capital (67,921) (88,250) (118,293) (124,412) (131,912) Total Available for Capital 29,009 4,830 4,867 3,831 14,412 Proposed Capital - - - - - Remaining Funds Available 29,009 4,830 4,867 3,831 14,412 ENDING FUND BALANCE 2,374,209 2,467,289 2,590,450 2,718,692 2,865,017 Estimated City Contribution Per Employee Per Month 1,198 1,257 1,301 1,351 1,413 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 I_ "0 Ca W y N N N N N N N N N N N CO CO CO O1 0 0 .--i } d c-I c-I c-I c-I c-I c-I c-1 c-1 c-I c-I c-I c-I c-I c-I c-I N N N 1.- 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 O 0 N N N N N N N N N N N N N N N N N N LL W 0 0 LD 0 Al N O 111 O O 0 tO V 0 O tO m y.a o N 0 al O N CA LO V) 0 N 0 CA cl 0 0 CA N y N N O N 0 ci 111 al al 0 00 0 N 0 0 0 N r1 O l0 r O N N.2 N N OO O O O N.: N 01 O O N N O cI 00 V) LD CO N V 111 00 LO Al VD V 0 0 VD O N Al -i N E R i 05 O I- a o - 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