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HomeMy WebLinkAboutCity of Euless Annual Operating Budget FY2014MARY LIB SALEH, MAYOR Tim Stinneford, Council Member — Place One Leon Hogg, Council Member — Place Two, Mayor Pro Tem Linda Martin, Council Member — Place Three Linda Eilenfeldt, Council Member — Place Four Glenn Porterfield, Council Member — Place Five Perry Bynum, Council Member — Place Six Gary McKamie, City Manager Loretta Getchell, Deputy City Manager Chris Barker, Assistant City Manager     The Government Finance Officers Association of the United States and Canada (GFOA) presented a  Distinguished Budget Presentation Award to the City of Euless, Texas for its annual budget for the fiscal  year beginning October 1, 2012.  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.  2014 B O A R D S & C O M M I S S I O N S Animal Shelter Advisory Board (2) Gayla Maas, DVM Michelle Watson J.T. Ackerman Mayor Pro Tem Leon Hogg Civil Service Commission (4) Carla Shields John Deithloff Bobby Baker Jimmy Payton, Alt. Crime Control & Prevention District (3) Ron Shields Don Martin Iris Elliott Mayor Mary Lib Saleh Council Member Glenn Porterfield Council Member Perry Bynum Mayor Pro Tem Leon Hogg Euless Development Corporation (3) Sonja Adams Wayne Marrs Carmen Deithloff Mayor Mary Lib Saleh Council Member Martin Council Member Glenn Porterfield Council Member Tim Stinneford Historical Preservation Committee (34) Gary Barnhill Jan Bellamy-Genee Leah Bennett Perry Brockmeyer Doris Brown Dan Burger Michele Burger Bill Byers Joe Cannon Weldon Cannon Barbara Collier Iris Elliott Susan Ellis Gary Fieldsend Betty Fuller Beth Gathings James Gathings Bill Golden Norma Keplinger Norma Lively Don Martin David Massey Veva Lou Massey Shirley Mercer Iva Nail Robert Nail Gary Parker Helen Payton Faye Stinneford Peggy Vandiver Helen Voss Joyce Wallace Glenn Walker Andy Weinzapfel Mavy T. Wright Industrial Development Authority Mayor Mary Lib Saleh Council Member Glenn Porterfield Council Member Tim Stinneford Mayor Pro Tem Leon Hogg Council Member Perry Bynum Council Member Linda Eilenfeldt Council Member Linda Martin Housing and Structure Board Robert Wooldridge Clarence Moore Harry Zimmer Ruby Anne Crites Steven Ellis Ronald Dunckel, Alt.1 Kenny Olmstead, Alt 2 Library Board (8) Allan Gibbs Marcia Brown Mike McGehee Christopher McAllister Barney Snitz Loretta Doty Carol Kveck, Alt. 1 Jason Reyes, Alt. 2 Parks and Leisure Services Board (7) Eric Owens John Raab Randy Jones Carroll Scott Carl Miller Tiffany Smith Steve Doty, Alt. 1 Roger Sickler, Alt. 2 Planning and Zoning Commission (7) George Zahn Monty Huffman LuAnn Portugal Richard McNeese Jeremy Tompkins Troy Mennis David Brown Tax Increment Reinvestment Zone #3 Carolyn Sims - Tarrant Cty Prcnt 3 Administrator Scott Rule – Vice President, JPS Health Network Mark McClendon – Staff Liason, TCC District Mayor Mary Lib Saleh Council Member Linda Martin Council Member Tim Stinneford Council Member Glenn Porterfield Zoning Board of Adjustment (7) Robert Wooldridge Clarence Moore Harry Zimmer Ruby Anne Crites Steven Ellis Ronald Dunckel, Alt. 1 Kenny Olmstead HEB Teen Court Advisory Board (4) Warren Wilson Renu Sloan Priscilla Cauley, Alt. Chris Sandlin, Alt. Liaison- Council Member Linda Martin Other Appointments CITY HEALTH AUTHORITY Robert Tafel, M.D. NORTH CENTRAL TEXAS COUNCIL OF GOVERNMENTS (NCTCOG) Mayor Mary Lib Saleh GRAPEVINE/COLLEYVILLE ISD LIAISON Council Member Linda Eilenfeldt HURST-EULESS-BEDFORD ECONOMIC DEVELOPMENT FOUNDATION Mayor Pro Tem Leon Hogg, Liaison 85 CITIZEN BOARD MEMBERS TABLE OF CONTENTS 2013-2014 OPERATING BUDGET Title Description Page No. CITY OFFICIALS i GFOA DISTINGUISHED BUDGET PRESENTATION AWARD iii BOARDS AND COMMISSIONS iv BUDGET MESSAGE, INTRODUCTION & OVERVIEW TAB 1 Budget Message City Manager's message highlighting major accomplishments 1-16 The City of Euless, Texas Welcome to a look at the City of Euless - brief physical description of the area 17- 20 Mission Statement 21 Fiscal Year 2013-2014 Goals Matrix 22 Goals & Objectives 23 Mission Accomplished Honors and awards received by the City of Euless 24-26 Every Week in Euless One page listing of services provided 27 Organizational Chart 28 Budget Process Excerpts from City ordinance outlining major guidelines and chronology 29-31 Budget Schedule 32 Excerpts from City Charter Reproduction of portions of City of Euless Charter pertaining to Finance 33-34 Fiscal Policies Fiscal Policies adopted by City Council applicable to all funds 35-41 FINANCIAL SUMMARIES TAB 2 Combined Summary of Revenues & Expenditures, and Changes in Fund Balance Consolidated statement of revenues, expenditures and changes in fund balance for all funds with appropriations with comparison to prior year. 44-45 Fund Balance/Working Capital Analysis of changes in fund balance 46 Fund Balance Summary Summary of Operating and Capital Funds 47-55 Where does the money come from? Listing of all operational funds, with pie charts illustrating proportion of each to the total income 56 Where does the money go? Listing of all operational funds, with pie charts illustrating proportion of each to the total expenditures 57 Operating Budget Summary - Revenues Bar graph of combined fund revenues for past 5 years plus brief explanation 58 Operating Budget Summary – Expenditures Bar graph of combined fund expenditures for past 5 years plus brief explanation 59 Title Description Page No. Residential Monthly Service Charges Summary of utility charges, and key fiscal points 60 General Fund Revenue Sources Listing of revenue sources, with pie chart showing proportion of each to total revenues 61 General Fund Revenue Assumptions Assumptions utilized for FY2014 budget 62 General Fund Multi-Year Analysis General Fund five-year analysis 63 Cost of City Services One-page comparison of monthly costs of services incurred by citizens 64 Average Residential Value History & Typical Tax Bill Graph illustrating variations in property values since 2003, per Tarrant County Appraisal District, plus tax calculations for 3 categories of homes 65 Property Taxes Estimated Revenues FY2014 and proposed fund distribution 66 Average Homeowner Overlapping property tax liability with pie showing percentage of taxes for schools, colleges, hospitals, and county 67 Property Taxes, Rates Historical property rates - direct and overlapping 68 Property Tax Revenues Year to Date Collection Review Detail of monthly property tax revenues collected 69 Summary of Sales Tax Revenues Summary of General Fund Sales Tax Revenues and Additional ¼¢ to reduce property tax 70-71 Municipal Court Revenues History of revenues for 3 years 72 Municipal Court, Case Volume Review of 3 year case load, appeals, and graph illustrating in case load 73 Summary of Gross Receipts Revenues Three year history of fees from public utilities 74 Development Revenue Summary Graph and data comparing 3 years revenue 75 General Fund Expenditure Sources Details of departmental expenditures plus pie chart 76 General Fund Expenditures Per Capita Expenditure table by department with Consumer Price Index comparisons 77 General Fund Departmental budgets with breakdown of Personnel, Operations, Capital and Transfers. 78 General Fund Expenditures Multi Year Comparison Multi-Year Comparison-Graph 79 Water & Wastewater Revenue Sources Details and pie chart showing sources of revenues in the Water & Wastewater Fund 80 Water & Wastewater Revenue Assumptions Assumptions utilized for FY2014 budget 81 Water & Wastewater Expenditure Sources Details and pie chart showing expenditures in this fund 82 Water & Wastewater Fund Departmental budgets with breakdown of Personnel, Operations, Capital, and Transfers. 83 Water & Wastewater Expenditures Multi-Year Comparison-Graph 84 All Other Enterprise Operating Funds Summary of budgets for other enterprise funds, revenues and expenditures 85 Title Description Page No. Special Revenue Operating Funds Summary of budgets for special revenue, revenues and expenditures 86-87 Summary of Sales Tax Summary of EDC ½¢ sales tax and CCPD ¼¢ sales tax 88-89 Short-Term Motor Vehicle Rental Tax Summary of Short-Term Motor Vehicle Rental Tax 90 Internal Service Operating Funds Summary of budgets for internal service funds, revenues and expenditures 91 Debt Service Operating Funds Summary of budgets for debt service funds, revenues and expenditures 92 GENERAL FUND TAB 3 General Fund Summary 95 Administration Chart 97 Mayor and City Council All departmental budgets include expenditure history, department goals, program highlights and major budgetary and operational trends, in addition to actual budget amounts 98-99 City Administration 100-101 City Secretary’s Office 102-103 Communications/Marketing 104-105 Finance & Municipal Court Chart 107 Finance Administration 108-109 Municipal Court 110-111 Accounting 112-113 Purchasing 114-115 Police Department Chart 117 Emergency Management 118-119 Code Compliance 120-121 Administration 122-123 Patrol 124-125 Criminal Investigations 126-127 Service 128-129 Detention 130-131 Fire Department Chart 133 Fire Marshal 134-135 Administration 136-137 EMS/Suppression 138-139 Administrative Services & Facility Maintenance Chart 141 Information Services 142-143 Human Resources 144-145 Facility Maintenance 146-147 Library 148-149 Development 151 Title Description Page No. Planning 152-153 Inspection Services 154-155 Parks & Community Services Chart 157 Recreation 158-159 Parks 160-161 Aquatics 162-163 Senior Citizen Center 164-165 Recreation Administration 166-167 Public Works Chart 169 Street Maintenance 170-171 Animal Control 172-173 City Engineer 174-175 Non-Departmental Chart 177 Non-Departmental, General Fund 178-179 Betterment Fund 180-181 Legal Services 182 ENTERPRISE FUNDS TAB 4 Enterprise Fund Summary 185 Water / Administrative Services Chart 187 Utility Billing Office 188-189 Recycling 190-191 Public Works Chart 193 City Engineer 194-195 Water Production 196-197 Water Distribution 198-199 Wastewater & Treatment 200-201 Meter Reading 201-203 Non-Departmental Chart 205 Geographical Information Systems (G.I.S.) 206-207 Non-departmental, Water & Wastewater 208-209 Non-departmental, Legal Services, Water & Wastewater Fund 210 Fleet Services 212-213 Drainage Utility Maintenance 214-215 Recreation Classes 216-217 Arbor Daze Festival 218-219 Texas Star Golf Course Non-departmental 220-221 Texas Star Golf Course – Maintenance 222-223 Texas Star Golf Course – Pro Shop 224-225 Texas Star Golf Course Food & Beverage 226-227 Texas Star Golf Course Conference Center Operations 228-229 Golf Course – Cart Operations and Driving Range 230-231 Title Texas Star Sports Complex Description Page No. 232-233 SPECIAL REVENUE FUNDS TAB 5 Special Revenue Fund Summary 237 Parks and Community Services Hotel/Motel Fund 238-239 Euless Development Corporation Operations 240-241 Euless Development Corporation-Parks 242-243 Euless Development Corporation-Library 244-245 Euless Development Corporation- Economic Development 246-247 Crime Control & Prevention District 248-249 Car Rental Tax 250-251 INTERNAL SERVICE FUNDS  TAB 6 Internal Service Fund Summary 255 Vehicle and Equipment Replacement Fund 256-257 Benefits and Insurance 258-259 Risk Management, Safety and Liability Insurance 260-261 Workers' Compensation Insurance 262-263 CAPITAL IMPROVEMENT PROGRAM TAB 7 Note: Details of current and future Capital Projects are published under separate cover Capital Projects Fund Summary 267 Capital Budget and Program Definitions and descriptions 268 Capital Improvement Program Policy Statement of purpose, scope, responsibility and types of plans, guidelines for classifying projects, definitions and procedures for capital improvement projects 269-271 Current Capital Projects Funds Brief description of various capital improvement funds 272 Capital Improvement Program Brief description of the capital improvement program 273 Fund Balance Summary Summary of Capital Improvement Funds 274-276 Proposed & Unfunded – Sorted by Type Summary of Proposed Projects with estimated costs and proposed method of financing 277-280 Proposed Projects – Priority A Itemized list of proposed projects with a brief description, justification, and operating and maintenance impact of each. 281-284 Summary of Funded Projects Summary of appropriations and amendments, extensions, and estimated project costs upon completion. 285-286 Funded Projects – Additional Information Itemized list of funded projects with a brief description, justification, and operating and maintenance impact of each. 287-299 Title Description Page No. DEBT SCHEDULES  TAB 8 Debt Fund Summary 303 Introduction to Debt 304-305 Long Range Issuance Schedules and Bond Rating History 306 Annual Debt Service Graph summarizing total annual debt service requirements 307 General Obligation & C.O. Bonds Composition of Debt Service Graph summarizing the general obligation bonds 308 General Obligation Refunding Bonds, Series, 2005 Debt Service Schedules 309 General Obligation Refunding Bonds, Series 2011 Debt Service Schedules 310 Tax & Waterworks & Sewer System Revenue Certificates of Obligation, Series 2011 Debt Service Schedules 311 Tax & Waterworks & Sewer System Revenue Certificates of Obligation, Series 2011 Debt Service Schedules 312 General Obligation Refunding Series, 2012 Debt Service Schedules 313 General Obligation Refunding Bonds, Series 2012A Debt Service Schedules 314 Taxable G.O.’s (Self Supporting) Composition of Debt Service Graph summarizing debt service requirements 315 General Obligation Refunding Bonds, Series 2010 Debt Service Schedules 316 Golf / Softball Refunding Bonds Graph summarizing debt service requirements 317 General Obligation Refunding Bonds, Series 2012 A Golf Debt Service Schedules 318 General Obligation Refunding Bonds, Series 2012 A Softball Debt Service Schedules 319 W&WW Rev Bonds Composition of Debt Service Graph summarizing debt service requirements 320 Waterworks and Sewer System Revenue Refunding Bonds, Series 2012 Debt Service Schedules 321 Waterworks & Sewer System Revenue Bonds, Series 2013 Debt Service Schedules 322 Sales Tax Revenue Bond Composition of Debt Service Graph summarizing debt service requirements 323 Euless Development Corporation, Sales Tax Revenue Refunding Bonds, Series 2012 Debt Service Schedules 324 Title Description Page No. HUMAN RESOURCES TAB 9 Personnel Counts Personnel statistics by departments and funds 327 Personnel Counts by Fund Personnel Counts by Fund 328 Personnel Counts by Department Full-Time and Part-Time by Dept. and Division 329-335 APPENDICES TAB 10 FINANCIAL TERMINOLOGY APPENDIX A Basis of Accounting and Budgeting 341 Fund Relationships Brief description of funds, their purpose and relationship to other funds 342-343 Fund Structure Graphical representation of City funds 344 Glossary of Terms 345-350 ORDINANCES APPENDIX B Budget, Ordinance Ordinance whereby City Council adopts the budget recommended by staff 353-357 Tax Rate Ordinance Ordinance whereby City Council sets the property tax rate for the fiscal year 358-361 Tax Roll Ordinance Ordinance whereby City Council adopts the tax roll and appraised values presented by the Tax Assessor-Collector 362-363 MULTI-YEAR FINANCIAL PLAN APPENDIX C Multi-Year Financial Plan Brief Description of assumptions and procedures used in the multi-year financial plan 367-371 General Fund Executive Summary Highlights assumptions made in the 5-year General Fund operating plan. 372 General Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 373 General Fund Revenue Assumptions Assumptions utilized for 5-year financial plan. 374 General Obligation Debt Service Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 375 Half Cent Sales Tax Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 376 Half Cent Sales Tax Debt Service and Debt Reserve Funds Multi-Year Financial Plan Five-year Multi-Year financial plan 377 Crime Control & Prevention District Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 378 Short-Term Motor Vehicle Tax Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 379 Water & Wastewater Executive Summary Highlights assumptions made in the 5-year Water & Wastewater Operating Plan 380 Title Description Page No. Water & Wastewater Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 381 Water & Wastewater Revenue Assumptions Assumptions utilized for 5-year operating plan 382 Water & Wastewater Debt Service Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 383 Drainage Utility Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 384 Fleet Service Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 385 Golf Course Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 386 Texas Star Sports Complex Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 387 Equipment Replacement Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 388 Health Insurance Fund Five-year operating plan detailing beginning fund balance, revenues and expenditures, and ending fund balance 389 Mulit-Year Financial Plan Other Information Includes supplemental request, capital requests, fleet transfer and projected vehicle/equipment replacement for the next five years, sorted by the City Manager recommendation and funded, recommended and unfunded, and other items requested 393-400 WORKSHEETS APPENDIX D Effective Tax Rate Worksheet Calculation of effective tax rate 403-408 Notice of Property Tax Rates 409-410 Capital and Supplemental Requests and Improvement Projects 411 Capital Requests by Fund 412-413 INDEX October 1, 2013 Honorable Mayor Mary Lib Saleh City Council: Tim Stinneford, Place One Leon Hogg, Place Two, Mayor Pro Tem Linda Martin, Place Three Linda Eilenfeldt, Place Four Glenn Porterfield, Place Five Perry Bynum, Place Six In accordance with requirements of State law and the City of Euless' Home Rule Charter, the City of Euless, Texas Annual Operating and Capital budgets for the fiscal year beginning October 1, 2013 and ending September 30, 2014 are presented for your review. The FY2013-14 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 FY2013-14, the City’s budget provides for continued programs and services, while maintaining a tax rate of $0.47 per $100 valuation. Several factors continue to ensure the strength of the City’s budget, including:  Strategic planning for realization of long-term as well as short-term goals,  Fiscal management to monitor revenues, expenditures, and economic conditions to identify and address risks,  The quarter cent (¼¢) sales tax for crime control and prevention purposes which funds several public safety positions,  The half cent (½¢) sales tax which provides funding for economic development, library and park projects,  Net growth in residential and commercial property valuations over the past decade, and  Conservative sales tax revenue budgeting practices. FY2012-13 ACCOMPLISHMENTS The accomplishments highlighted below reflect the City’s achievement of several stated goals: 1  Promote a culture that instills a “sense of community,” builds confidence and promotes harmony between citizens, elected officials and City staff; specifically, the City held several town hall meetings, a water conservation forum, various neighborhood meetings, and participated in several national night out events, as well as, many community events throughout the year to encourage open dialogue between residents, elected officials and City staff regarding needs within the community. Continue the long-standing emphasis on providing a safe community through quality Public Safety and Health Services; specifically, the Fire Department maintained a Class 1 ISO (Insurance Service Organization) rating. This allows both commercial businesses and residents to benefit financially from decreased fire insurance premiums. In addition, a new staffing and response plan was established during FY2012-13 with the implementation of Squad 55 operating out of Fire Station Three. This allowed the department to reduce wear and tear on some of the larger, more expensive trucks in the fleet while continuing to maintain the high level of service the community expects. The Euless Police Department continued to reach out to the community through its neighborhood programs and proactive strategies designed to create interest and participation in making this community a safe place to live, work and play. The Police Department continued to emphasize traffic programs designed to provide safe roadways through the commercial motor vehicle inspections, DWI enforcement and traffic compliance initiatives. Code Compliance Officers continued to work with home owners, business owners and apartment communities to ensure compliance with safety standards and address quality of life issues.  Employ high quality, professional, service-oriented personnel by providing a competitive salary and benefit structure for City employees; specifically, the FY2012-13 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 136 citizens for every funded position. This is one of the lowest employee per capita ratios of any of our surrounding cities. Although the City’s staffing levels have declined over the last couple of years, the City continues to streamline several processes to provide more efficient and convenient services to citizens. The City has increased the convenience to citizens by offering 24 hour online services, including citation payments, utility bill payments, animal registration, City maps, and an employment application system. In addition, citizens have online access to sign up for recreation classes, apply for garage sale permits and search the library catalogs. The City also implemented Access Euless which is designed to provide our residents, businesses, and visitors with a Virtual City Hall, giving them the opportunity to access City Hall 24 hours a day, 7 days a week, 365 days a year from the comfort of their own home. This system is also available for iPhone and Android users.  Seek grant funding for qualified projects; specifically, the Police Department continued to receive overtime grants for DWI and traffic enforcement programs. The Public Works Department participated in the Community Development Block Grant program with Tarrant County and received funding for installation of sidewalk accessibility ramps located along various streets within the City. The Fire Department received Texas Department of Public Safety funding for a rapid response vehicle. The City also received grant funding from the North Central Texas Council of Governments to expand education of the City’s recycling program.  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, street light and sidewalk maintenance programs. Additionally, the City completed construction of Ash Lane and Phase IV of the Texas Star Sport Complex, installed an effluent water main, and completed wastewater projects along Blanco, Aransas and Crane drives. 2  Promote the continued investment in the community with new residential and commercial development while focusing on reinvestment of existing properties; specifically, the City continued the apartment inspection program which has resulted in immediately recognizable capital reinvestment in many of the apartment communities throughout the City, thus improving residents’ housing livability, community aesthetics, and preserving property values. During 2013, the City processed 42 new residential housing permits totaling approximately $12 million in new residential development. There are five (5) active subdivisions in the City of Euless, with only twenty-five (25) platted lots remaining. Since 2009, there have been 318 new homes built, with an average value of $303,000, which added over $96.3 million in assessed valuation to the tax rolls. There are several new subdivisions coming on line as well in the next 12 months that will bring over 350 buildable lots to the market. Lennar Homes continues the overall site development work for the Dominion subdivision at the northwest corner of S.H. 360 and Airport Freeway. Lennar will be developing a 206 lot subdivision on fifty-five acres. Model homes will be constructed in early 2014. K Hovnanian will be developing a 127 lot subdivision within the 200 acre Glade Parks mixed use development on the west side of State Highway 121, south of Super Target, with model homes expected to be completed in the Fall of 2014. Local builder Bloomfield Homes has several smaller infield subdivisions under development. During 2013, the City also processed 29 new commercial permits with a valuation of $31.7 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 project is likely to add the greatest amount of new retail space, with as much as 400,000 square feet of retail and entertainment expected to be constructed in the next few years.  Promote a long-range Community Revitalization Plan; specifically, the City continued its partnership with Tarrant County, local churches and the cities of Hurst and Bedford to renovate qualifying homes in the community through the Community Powered Revitalization Program. With the help of volunteers, churches, non-profit organizations, and local businesses, the City completed more than 20 home renovations in Euless in one weekend during the fall of 2013. This program continues to grow and revitalize the community by helping struggling homeowners with necessary home repairs which ultimately increases home value. Additionally, the City continues to seek opportunities to partner with developers to revitalize aging properties.  Provide quality leisure opportunities for Euless citizens of all ages; specifically, the City has completed and outdoor aquatics facility and is completing the construction on the indoor aquatics facilities at the Euless Family Life Center. The outdoor facility opened for the summer of 2013 and includes a leisure pool, slides, aqua play features, shade structures, and a lazy river. The indoor portion, opening during FY2013-14, includes a lap pool, therapy pool, and water slides. This multi-purpose facility will offer aquatic programs for both the young and the young at heart. 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 FY2013-14 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 FY2013-14 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 3 maintained a conservative approach when forecasting both revenues and expenditures. Many of the safeguards put in place to protect the City from financial instability during the economic downturn were carried forward into the new fiscal year. These include maintaining unfilled positions, limiting capital purchases, and reducing discretionary spending. However, as the new fiscal year begins, the City’s budget maintains the services and programs that Euless citizens have come to enjoy. The City maintains a strong property tax base; healthy reserves; innovative leadership; strong community partners; and excellent City services. Although retail growth over the last several years has increased the sales tax base, this revenue source is highly volatile and creates budgetary pressure during slower economic periods. The City’s conservative approach to revenue projections is important in maintaining a strong financial position. The City’s future remains optimistic due in large part to the visionary leadership of the Mayor and City Council. The City will continue to provide award-winning programs and excellent services to citizens. As resources allow, service enhancements may also be initiated. With the help of community partners such as citizens, businesses, volunteers, Tarrant County, DFW Airport, the school districts, neighboring cities, and the loyal and dedicated employees of Euless, the City can capitalize on opportunities and continue to build a vibrant community. GOALS AND OBJECTIVES The FY2013-14 budget continues to reflect the City Council’s conservative fiscal policy direction. The major short-term objectives of the budget process each year are to: 1) continue all existing services for citizens; 2) maintain a competitive employee compensation package; 3) preserve appropriate reserve levels in accordance with the City’s fiscal policies on pages 35-41; 4) identify cost saving measures; 5) provide funding to implement the City Council’s strategic plans while considering the impact on the City’s tax rate; and 6) provide for appropriate levels of staffing as shown in the following table. Multi-Year Staffing Levels FY10 FY11 FY12 FY13 FY13 FY13 FY14 FY14 Actual Actual Actual Authorized Budgeted Estimated Authorized Proposed General Fund-FT  256.75   260.25   262.25 276.50 268.00 264.50   273.75 265.25 General Fund-PT  52.00   45.00   45.00 51.00 45.00 45.00   51.00 45.00 Enterprise-FT  70.50   68.50   69.00 80.50 71.00 66.00   80.25 69.75 Enterprise-PT  87.00   87.00   87.00 95.00 87.00 87.00   95.00 87.00 Special Revenue-FT  31.25   33.75   35.25 39.50 39.50 36.00   42.50 42.50 Special Revenue-PT  10.00   17.00   17.00 17.00 17.00 17.00   17.00 17.00 Internal Service-FT  1.50   1.50   1.50 1.50 1.50 1.50   1.50 1.50 Internal Service-PT  -   -  - - - -  - - Total-FT  360.00   364.00   368.00 398.00 380.00 368.00   398.00 379.00 Total-PT  149.00   149.00   149.00 163.00 149.00 149.00   163.00 149.00 The approved FY2013-14 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 3.5% merit based salary increase for exempt employees and a 3.5% movement in the pay plan for non-exempt employees and public safety personnel, 4  Reserve levels which meet or exceed requirements established in the fiscal policy. Per these fiscal policies, surpluses in excess of the minimum required reserve may be used, when needed, to cash flow capital equipment purchases and capital improvement projects to limit debt issuance, and  A flat property tax rate of $0.47 per $100 of assessed valuation for FY2013-14. 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 $36,489,656, which includes $33,901,762 in revenues and $2,587,894 of budgeted fund balance drawdown. The City’s fiscal policies provide for a General Fund reserve equal to between 30 and 60 days of working capital. At no time shall the reserve fall below 8.2% of the General Fund expenditure budget (i.e. 30-day level). The current reserve is maintained at 60 days which equates to approximately 16.4% of next year’s budgeted expenditures. In order to minimize debt issuance, the City has chosen to cash flow capital expenditures from excess reserves when available. As shown on page 47, the recommended reserve level for FY2013-14 is $5,564,664. The estimated beginning fund balance is $8,859,720, leaving $3,295,056, to fund the budgeted drawdown mentioned above. Proposed revenue for FY2013-14 assumes overall growth of 4.8% from the FY2012-13 original budget. Revenues were projected based on economic forecasting and utilization of trending techniques based on the City's revenue manual (available under separate cover). This methodology has proven to be successful for the City in the past. Funding of the City’s General Fund operations is derived from six (6) major revenue categories which include sales taxes, property taxes, gross receipts taxes, licenses and permits, fines and fees, and intergovernmental transfers. Each of these revenue sources is detailed as follows with a brief description of how internal and external factors affect each revenue amount. Sales Tax Revenues Revenue collected from sales taxes is the largest component of the General Fund. Over the last few years property taxes have exceeded sales tax collections. Estimates are for FY2012-13 and projections for FY2013-14 are to collect more dollars from sales tax than property taxes. Sales taxes in the General Fund account for 30% of total revenues. Sales tax receipts are the result of a tax levy on the sale of goods and services within the City as authorized by the State of Texas. The sales tax rate for the City of Euless is 8.25¢. Of this amount, the State receives 6.25¢ and the City receives 2¢. Of the City’s portion, the General Fund receives 1.25¢ which includes a ¼¢ for property tax relief. In addition in 1995, the citizens of Euless voted to levy an additional ¼¢ sales tax for the Crime Control and Prevention District (CCPD) and in 1993 a ½¢ sales tax for the Euless Development Corporation (EDC) which are reported as blended component units of the City in Special Revenue Funds. The City’s economic development department continues to seek development opportunities to further diversify the sales tax base. It is the City’s policy to use a conservative approach in forecasting this revenue source due to volatility and high dependence on local economic conditions. The 1¢ General Fund sales tax is expected to generate $8,181,813 in FY2013-14 and the ¼¢ additional sales tax for property tax relief is anticipated to generate $2,046,366. $0 $4 $8 $12 $16 2005 2006 2007 2008 2009 2010 2011 2012 2013 Est. 2014 Prop.(in millions)Total Sales Tax Collections General EDC CCPD 5 As the total sales tax collections chart indicates, this revenue source has grown significantly over the last decade, which has increased the City’s risk and vulnerability to adverse changes in economic conditions. The chart indicates that in FY2007-08, the sales tax reached a peak, at $9.0 million in the General Fund and over $14.3 million in total. However, the City realized a sharp decline in this revenue in both FY2008-09 and FY2009-10. In FY2011-12 sales tax once again reached a new high at $9.4 million for the General Fund and $15 million in total. For FY2013-14, total sales tax revenues are projected to increase by another 2% over the previous year’s estimated revenues, including estimates for new development. This increase is based on historical trends and continued economic growth. Projecting sales tax revenues in future years continues to be challenging given the uncertain impact of development efforts, legislative initiatives, and economic conditions. General Property Taxes The second major financial consideration that guides the development of the budget for the upcoming year is the projection of property tax revenues. This revenue is based on information from the Certified Tax Roll received July 25th from the Tarrant Appraisal District (TAD). After the roll is received, the tax rate is set by the City Council based on both the debt rate required to pay annual debt service on the City’s general bonded indebtedness and funds needed for maintenance and operations. Property taxes are levied each October 1 on the assessed value as of the prior January 1 for all real, business, and personal property located in the City. Assessed value represents the appraised value less applicable exemptions authorized by the City Council. Appraised values are established by TAD at 100% of estimated market value. Taxes are due October 1 and are delinquent after January 31. Penalty and interest are charged at 7% on delinquent taxes beginning February 1 and increase incrementally each month to 18% on July 1. After July 1, additional interest accrues at a rate of 1% each month. These penalties and interest do not apply to taxpayers who choose to pay their tax bill quarterly. Certified property valuations for tax year 2013, including minimum value of property under protest, provided to the City by TAD totaled $2,858,755,649, an increase of $96,871,163 from the 2012 tax roll of $2,761,884,486. The certified roll reflects all taxable property in the City as of January 1, 2013. The current certified values show an increase of 3.5% over the prior year. Over a nineteen year period, property values have increased $1.89 billion and currently total $2.86 billion as shown by the graph. The City’s adopted tax rate is $0.47 per $100 of assessed valuation. Over the same period of time, Euless’ tax rate has declined steadily from 61.6¢ in 1995 to an adopted rate of 47.0¢ for FY2013-14, which the City has maintained for the last seven years. The property tax rate has decreased 14.6¢ over the past twenty years as reflected in the graph. The City’s willingness to lower the tax rate in strong economic times and maintain the tax rate during recessed economic times has proven very beneficial to the -$0.05 $0.05 $0.15 $0.25 $0.35 $0.45 $0.55 $0.65 1995 2000 2008 2009 2010 2011 2012 2013 2014 Property Tax Rate History O&M I&S $0.97 $1.40 $2.60 $2.73 $2.65 $2.50 $2.66 $2.76 $2.86 0.75 1.25 1.75 2.25 2.75 3.25 1995 2000 2008 2009 2010 2011 2012 2013 2014Value (billions)Fiscal  Year Taxable Assessed Valuation 6 citizens of Euless. In addition to the tax relief provided during this time, the City grants exemptions for homesteads allowed by state law and provides generous senior and disabled citizen exemptions. In 2004, the City established an irrevocable tax freeze on the residential homesteads of disabled persons and residential homesteads of persons age 65 years or older. General property tax revenues are anticipated to generate $10,211,088 (including delinquent taxes and related penalties) which accounts for 30% of all General Fund revenue. Gross Receipt Tax Gross Receipt/Franchise Taxes are charged to utility companies for the privilege of using right-of-way within the City. The City Council authorized a 5% charge on gas, garbage, recycling, water and wastewater, and cable receipts. Electric utilities pay a fee based on the kilowatt hours provided to customers within the City of Euless. Telecommunications companies remit payments based on a per line access fee. Total gross receipt/franchise taxes are estimated at $4,166,298 which represents 12% of the General Fund revenue. Licenses and Permit Fees Licenses and permit fees represent 3% of General Fund revenues and include charges by the City for certain types of operator licenses and permits for construction and other items regulated by City ordinance. Building activity increased during FY2011-12 due to the construction of the urban lofts at Glade Parks. This revenue source is estimated to end FY2012-13 and FY2013-14 slightly below FY2011-12 peak revenue collections. Fines and Fees Fines and fees represent 14% of the General Fund revenues and include revenue generated from municipal court cases, ambulance fees, jail revenues and library fees. Fines and fees are projected to increase from prior year estimates. Intergovernmental Transfers Intergovernmental transfers represent 7.6% of General Fund revenues which includes general and administrative transfers from the Water and Wastewater Fund, the Drainage Fund, and the Short-term Motor Vehicle Fund. GENERAL FUND EXPENDITURES General Fund operating expenditures are projected at $33,851,706, which represents an increase of 4.7% from the FY2012-13 original budget excluding capital programs. This increase is primarily attributed to rebates associated with increased revenues and the employees’ pay plan and associated benefits. The baseline budget has also increased due to rising costs in maintenance, supplies, and utilities, as well as increased transfers for equipment replacement. The adopted budget includes the use of excess reserves in the amount of $2,587,894 to cash flow capital programs. Capital programs include funding for the City’s computer and public safety radio replacement programs, fire suppression and EMS equipment, continuation of the local Selective Traffic Enforcement Program (STEP), a street zipper, street overlay funds, and various recreation equipment and facility maintenance items. In addition, the FY2013-14 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: 7 In accordance with the City’s fiscal policy, all current expenditures will be paid from current revenues. The budgeted General Fund reserve, as provided for in the fiscal policies, is equal to 60 days of working capital which equals 16.4% of budgeted General Fund expenditures. The fund balance summary, provided on page 47, verifies that the City has complied with this policy. Only excess reserves have been used to fund capital needs. A detail of capital expenses can be found in the appendices on page 412-413. WATER & WASTEWATER FUND REVENUES Resources available in the Water and Wastewater fund totaled $21,277,603, which includes $20,820,949 in revenues and $456,654 of budgeted drawdown from excess reserves. The water and wastewater revenue projection is based on average historical consumption, with proposed increases in both water and wastewater rates. Budgeted water revenues are calculated utilizing a base rate of $8.45 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 FY2013-14 budget includes an increase in the rate for potable water consumption of 19¢ per thousand gallons on all tiers. The increase is primarily related to the increase in water rates from TRA. Total revenue projections are reduced by a rebate to single family residential customers of 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 FY2013-14. Budgeted wastewater revenue is calculated on a base rate of $7.25 per month for all customer classes, and a volume charge of $3.19 per 1,000 gallons of wastewater treatment up to a maximum of 12,000 gallons for residential customers. This is an increase of 36¢ per thousand gallons which is also primarily related to increased costs from TRA for wastewater treatment. No maximum applies to commercial customers for wastewater treatment. The City’s fiscal policy requires the Water and Wastewater Fund to maintain a minimum of 45 to 75 days working capital. The City of Euless currently maintains a 75 day reserve. As mentioned, the City has chosen to cash flow capital expenses from excess reserve levels when available. As shown on page 50, the recommended reserve level for the Water and Wastewater Fund is $4,264,281. The estimated beginning working capital for FY2013-14 totals $4,881,488, leaving $617,207 to fund the budgeted drawdown mentioned above. In addition to water and wastewater charges, this fund derives its revenues from sanitation service, recycling, reconnection fees, inspection fees, transfer fees, late payment penalties, and interest earnings. Actual revenue in this enterprise fund varies seasonally and can fluctuate substantially based on weather conditions. Property Tax 30.1% Sales Tax 30.3% Gross Receipts 12.3% Fines/Fees 13.7% Permits 3.2% Transfers 7.6% Other 2.8% Revenues Admin 12.2% PD 33.5% Fire 23.6% Dev 1.7% Capital 7.1% Non-dept 10.9%PW 4.6% PACS 6.5% Expenditures General Fund 8 Revenues and Expenditures of the Water and Wastewater Fund are graphed below: WATER & WASTEWATER FUND EXPENDITURES Water and Wastewater Fund operating expenditures are projected at $20,752,835. This is an increase of 5.7% from the FY2012-13 original budget excluding capital programs. The majority of this increase is directly related to the cost of water purchased from TRA and wastewater treatment by TRA. Additional funds have been allocated to fund the employees’ pay plan and associated benefits. This budget meets the criteria set forth in the City’s fiscal policies with reserves calculated at the maximum requirement of 75 days of working capital. 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 FY2013-14 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 $456,654 to cash flow capital programs. Capital programs include funding for the City’s computer replacement program, security equipment, a Supervisory Control and Data Acquisition (SCADA) System replacement and a Gator Cam. 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 water line replacements along El Camino Real and wastewater line replacement along Denton Drive. This budget also includes continued funding for miscellaneous water and wastewater projects and well repairs. Additional information is provided in the Capital Improvement Program section of the budget on pages 265-299, 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 FY2013-14 budget, the required reserve is $290,989. Water 57.7% Sanitation 0.9% Other 1.9% WW 35.9% Reclaimed 0.9% Penalties 1.2% Recycle 1.3% Revenues Prod/Dist 38.1% Transfers 11.4% WW 18.9% PW 1.8% GIS 2.4% Non-Dept 17.5% Capital 2.2% Billing 2.2% Fleet 5.5% ExpendituresWater & Wastewater 9 INTERNAL SERVICE FUNDS Health Insurance Fund The City provides employee medical insurance coverage on a self-insured basis. The employee pays a portion of the insurance coverage cost. The excess coverage insurance policy for FY2013-14 requires a specific deductible of $100,000 per person plus an aggregated specific deductible of $110,000 and covers aggregate claims in excess of $5,560,578. The excess policy also allows higher specific deductibles for certain individuals as deemed necessary. Fleet Replacement Fund The City maintains a Fleet Replacement Fund to accumulate resources for the replacement of existing equipment. In an effort to assist in fuel conservation, the proposed replacement schedule includes recommendations for alternative fuel and fuel efficient vehicles, where feasible. Funding is provided annually by the user departments with the FY2013-14 funding based on a depreciation rate of 55%. SPECIAL REVENUE FUNDS Hotel/Motel Fund The Hotel/Motel Fund was established to account for a 7% hotel/motel occupancy tax allowed by the State of Texas. This tax is levied on the rental rate for a hotel/motel room. Funds generated by this occupancy tax must be expended for items that qualify in accordance with state law including promotion of tourism, programs which enhance the arts, historical preservation programs, and convention facilities. This revenue source provides funding for the Texas Star Conference Centre and historical preservation. The Hotel/Motel tax receipts are projected to increase slightly in FY2013-14 from FY2012-13 original budget projections. Half-Cent Sales Tax Fund Euless citizens approved an additional ½¢ sales tax in 1993 that is restricted for parks, library, and economic development activities. Sales tax revenue projections for FY2013-14 were calculated using the estimated collections through the end of this fiscal year plus a 2% growth factor. Expenses in this fund include an increase to fund the employees’ pay plan and associated benefits, personnel costs related to the funding change of two and one half positions from the General Fund to EDC Parks, as well as additional part-time funding for the indoor portion of the aquatic’s center. Recommended capital programs, as detailed in pages 393-398, include upgrades in the City’s park system, planning consultants, and various library enhancements. The recommended budget for FY2013-14 maintains the recommended reserve level of $500,000. Police Drug Enforcement Fund This fund was established to account for the proceeds from sale of assets seized in connection with drug arrests. These revenues are used exclusively for Police Department expenditures and have allowed the City to upgrade police radio systems, provide protection gear for officers, purchase additional police vehicles, purchase a mobile sky watch trailer, purchase a state of the art security system for the new police facility, and develop the Commercial Vehicle Enforcement program. Crime Control and Prevention District Fund The Crime Control and Prevention District Fund is used to account for an additional ¼¢ voter-approved sales tax. State law restricts the use of these funds to crime control and prevention activities. This revenue source provides funding for several public safety positions. The FY2013-14 budget also includes additional funding for half of a police officer moved from the General Fund, funds for a part-time dispatcher and part-time detention Public Safety Officer program, various items of equipment and furnishings and participation in a regional tactical SWAT team. 10 Short-Term Motor Vehicle Tax Fund In November 1999, Euless citizens approved a 5% tax to be collected on all short-term motor vehicle rentals within the City limits. In the spring of 2000, the Dallas-Fort Worth International (DFW) airport opened a consolidated car rental facility within Euless City limits. These funds are divided equally among Euless, Dallas, and Fort Worth per the requirements of a revenue sharing agreement established by the parties in FY1997-98. Annual transfers for FY2013-14 include transfers to the General Fund, Glade Park Public Improvement District (PID), and General Obligation Debt Service Fund. Recommended capital items include transfers to the Car Rental and Street CIP Funds, funding for county overlay projects, relocation services, and special legal funds. Staff has maintained the $2,000,000 reserve level approved by the City Council. OTHER ENTERPRISE FUNDS Programs/Special Events Fund The Programs and Special Events Fund provides outstanding community activities for citizens. The activities financed from this fund range from youth programs to senior citizen activities, and provide funding for many activities at the Euless Family Life Center. Drainage Utility Fund This fund was established to account for the acquisition, operation, and maintenance of a municipal drainage utility. User fees collected on a monthly basis from residential and commercial customers support this fund. The FY2013-14 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 FY2012-13 Avid Golfer named Texas Star #1 in luxury golf. Avid Golfer has also ranked Raven’s Grille ranked in the top five for best service and best place to dine before or after your golf experience. Raven’s Grille and the Conference Centre continue to receive rave reviews. The Conference Centre has 7,000 square feet of divisible space and hosts business conferences, weddings, concerts and other events. The FY2013-14 budget includes proposed revenues of $3,826,012 and proposed operating expenses of $3,826,012. This budget is less than the prior year’s budgets as the golf course is scheduled for greens replacement and bunker renovations in FY2013-14. The course will close mid-June 2014 through the end of the fiscal year while the improvements are in progress. Raven’s Grille and the Conference Centre will remain open during the construction period. In order to meet fixed obligations and continuing operations costs of the course, an appropriation from reserves in the amount of $513,000 is anticipated. 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. Softball World hosted many state and national tournaments and coordinated numerous adult softball teams during league play. The Parks at Texas Star hosted over 25 tournaments, registering over 750 teams and playing over 1,470 games in FY2012-13. In addition, the facility had over 635 teams registered for the youth baseball league. This facility is utilized by youth associations for league play in baseball, softball, and soccer. The FY2013-14 budget for this combined complex includes proposed resources of $1,508,580 and proposed expenses of $1,480,613. 11 LONG-TERM FOCUS Multi-Year Financial Plan To this point, the budget message has focused on short-term financial policies and goals that guide the development of the budget for the upcoming year. Long-term financial goals and issues are examined each year through the preparation of the Multi-Year Financial Plan, which covers the next five years. Decisions for the upcoming year are not made without considering the long-term financial impact. The plan is an essential component of each year’s budget process. Expenditures are projected at moderate growth and funding strategies are developed to provide for this growth. Potential revenue sources, cost saving strategies, and debt issuance are considered before property tax rate changes or utility rate changes are factored into the plan to balance the projected budgets. The Multi-Year Financial Plan is located in Appendix C starting on page 267. Capital Improvement Plan Another important long-term planning document is the Capital Improvements Program (CIP). The City has created and produced, under separate cover, a CIP to address many of its long-term goals which include: maintaining and constructing infrastructure and municipal facilities in accordance with the CIP Plan and Facilities Master Plan while maintaining consistent debt levels; completing park projects that have been identified by the Parks Master Plan; and promoting community revitalization. The program includes a framework for assessing the fiscal impact of identified projects. The capital program is reviewed annually to reflect changing priorities and funding availability. The CIP Plan meets the City Council’s goal of continuing current programs and services for citizens by upgrading amenities and reconstructing infrastructure. In fact, many of the projects will actually enhance programs and service levels for citizens. The program identifies potential projects which are described in detail and prioritized. Projects scheduled for consideration in the FY2013-14 budget are matched with funding sources. Projects scheduled for consideration within the next five years are included in the preparation of the multi-year plan with potential funding sources identified and operational impacts included in the appropriate funds. The multi-year capital plan is a useful tool that allows the City to evaluate the operating impact of future capital projects. Projects funded through the issuance of debt impact operating budgets and are planned accordingly. The FY2013-14 budget includes a variety of capital improvement projects, as detailed in the capital section of this document on pages 265-299 and in the CIP under separate cover. With the exception of the reclaimed water project, meter replacement project, and infrastructure improvements at Glade Parks, these projects will be funded through operating transfers or excess reserves, therefore alleviating the need for additional debt. Debt for the reclaimed water line is being issued in phases to minimize the operational impact. Various funding sources are being sought for the meter replacement program. Additional debt for Glade Parks will be issued when warranted by development in accordance with the developer’s agreement. This debt will also be issued in phases to minimize the City’s risk. The FY2013-14 CIP budget includes total resources available (including intergovernmental transfers) of $22,259,053 and capital expenditures (including on-going funded projects) of $8,958,815. The budget cycle of the capital project funds is different from the budget cycle of operating funds. The most significant difference is the method of financing. Capital projects are often financed through the use of nonrecurring sources, specifically, bond proceeds and the use of excess reserves. Therefore, the money is received in one fiscal year and the payment of the project expenses often extends over several fiscal years. As in the past, excess operational revenues will have a priority to fund capital projects in order to reduce interest expense related to bond issues. Additional funding for future projects will include the consideration of grant availability, self-sufficiency of revenue type bonds, and debt capacity of the General Fund. The FY2013-14 budget further addresses the goal of maintaining infrastructure by allocating funds to continue the annual street maintenance program, Americans with Disabilities Act (ADA) accessible 12 sidewalk and facility improvements, the Glade Parks Trail Connection Design, water line replacement, and a wastewater line replacement. Also included in the budget is the water meter change-out project. This project is expected to replace meters that are close to end-of-life, reduce the time in detecting customer or system leaks saving both water resources and money, and install low/no lead brass meters to meet Environmental Protection Agency (EPA) requirements. 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 below: Taxable Assessed Valuation $2,858,755,649 Constitutional Limit 2.5% of assessed valuation Maximum Constitutional Revenue Available $71,468,891 Maximum Tax Rate $2.50 per $100 assessed valuation Adopted Tax Rate $0.47 per $100 of valuation Available Unused Constitutional Maximum Tax Rate $2.03 Types of Debt Outstanding The City has existing long-term debt for the acquisition and construction of major capital facilities, infrastructure, and equipment. The City has identified three projects in the CIP Plan that may require debt issuance. Based on the budget as adopted, the City issued $1.5 million in water and wastewater revenue debt for the first phase of the reclaimed water line extension during FY2012-13. Additional phases will be needed to complete the project. The meter change-out program funding is planned for FY2013-14 however various funding sources are being investigated at this time. The proposed financing sources to fund this project incorporate the use of any available operating cash on hand and remaining funds from other CIP projects with the balance financed with debt. Debt issued for this project will be 13 repaid by the utility system. Also, as previously discussed, additional debt will be needed for infrastructure improvements at Glade Parks, as development on this property progresses. The City will issue this debt in phases to minimize the City’s risk. Although this debt will be secured by the City’s ad valorem tax base, it will be funded from the proceeds of the Tax Increment Reinvestment Zone (TIRZ) #3-Glade Parks and a Public Improvement District (PID). A brief explanation of various debt instruments is provided below. Additional information on the debt is included in pages 304-324 of this book. General Obligation Bonds – are issued pursuant to voter authorization for infrastructure and facility projects. General Obligation Refunding Bonds – are issued to refund existing General Obligation Bonds and Certificates of Obligations in order to lower the overall debt service requirements of the City. These bonds do not require voter authorization. Certificates of Obligation – are similar to General Obligation bonded debt in their intended usage but do not require voter authorization and cannot be used for refunding existing debt. Water and Wastewater Revenue Bonds – are issued to provide funds for certain improvements to the water and wastewater system as well as to refund prior water and wastewater debt issues. These bonds are reported in the Water and Wastewater Fund and are repaid from revenues of this enterprise fund. Sales Tax Revenue Bonds – are used to finance library, park, and economic development projects. Sales tax revenue bonds are repaid from the half-cent sales tax revenues collected by the Euless Development Corporation. Impact of Capital Improvement Program The City recognizes that many capital projects will have an impact on future operating budgets. Although the reconstruction of streets and replacement of water and wastewater lines impacts operations by reducing maintenance costs, these funds are redirected for additional maintenance throughout the City. Therefore, the net effect to operations and maintenance cost is expected to be minimal. However, there are many positive impacts to citizens including improved driving conditions and improved water and wastewater flow due to line replacements. New and expanded facilities will have some impact on operations, specifically, in additional utility, maintenance and janitorial costs. These costs are incorporated in the operational budgets and the multi-year financial plan. Further detail on the operational impact is provided in the CIP document. ECONOMIC CONDITION The City of Euless is located in Tarrant County in the heart of the Dallas/Fort Worth (DFW) Metroplex and adjacent to the DFW International Airport. Thus, the economic vitality of the region significantly impacts the economic health of Euless. DFW is the world’s fourth-busiest airport offering nearly 1,900 flights per day and serving over 58 million passengers a year. DFW provides non-stop service to 149 domestic and 52 international destinations. Tarrant County is one of the fastest growing counties in Texas. DFW is the largest metropolitan area in Texas and has sustained tremendous growth during the past decade. DFW International Airport provides in excess of 305,000 jobs. According to a study by the University of North Texas Center for Economic Development and Research the DFW International Airport is now contributing more than $31 billion worth of economic impact into the DFW region every year. DFW has a highly-diversified economy with more than 141,000 businesses, 1,500 regional and 14 corporate headquarters, 20 fortune 500 companies and a total workforce for the Metroplex topping 3.4 million. Such economic diversity 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 300 companies, 35,000 employees, 7,700+ single-family homes, and is anchored by the inland port known as the Alliance Global Logistics Hub. This area offers a variety of commercial real estate options, industrial space, office space, and retail facilities and has a $2.14 billion annual impact in North Texas (www.allianceairport.com, Alliance Texas Facts). Taxable value for all residential and commercial property in the City of Euless is estimated at approximately $2.86 billion for tax year 2013, which is a 3.5% increase from the prior year, due primarily to an increase in residential and commercial property values. Sales tax collections increased during FY2012-13. Euless will continue to look for additional revenue opportunities in order to minimize the tax burden to citizens and will strive 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 958 acres of undeveloped land outside of DFW Airport and another 1,700 developable acres within DFW airport. The Glade Parks mixed-use development consisting of major retail, restaurants, neighborhood pedestrian-oriented retail uses and residential neighborhoods is currently under construction. The Dallas Cowboys AT&T Stadium and Texas Rangers Ballpark 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, and the NCAA Final Four Basketball Tournament in 2014. 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. The financial summary section provides an overview of all funds, including major revenue sources and expense categories on pages 44-45. Additional summary information is provided throughout this section. The document also includes a table of contents and an index to assist the reader. 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 Revenue Manual is printed separately and utilized for revenue assumptions and methodology. Generally, past experience, trending techniques and economic forecasting modules are all combined to provide the most accurate estimates possible. 15 16 Welcome to a Look at The City of Euless, Texas GEOGRAPHY The City of Euless is located in North Central Texas in Northeast Tarrant County approximately 16 miles west of Dallas and 16 miles east of Fort Worth. The City is located on Texas Highway 183, a six-lane expressway linking Dallas to Fort Worth. Other major highways through the City include State Highway 121, State Highway 360, State Highway 10 and Farm-to-Market Road 157. Euless’ centralized location provides quick access to both Dallas and Fort Worth metropolitan areas and is adjacent to Dallas-Fort Worth (D/FW) International Airport in east Tarrant County, one of the world’s busiest airports. The City has a total land area of 16.9 square miles or 10,371 acres. Of the 10,371 acres, 3,210 acres are located within D/FW Airport and the remaining 7,161 acres outside the airport boundaries. Current development statistics estimate that Euless has approximately 958 acres of undeveloped land remaining outside the airport, with an additional 1,700 developable acres within the airport. HISTORY Euless was officially founded in 1867 and named after the Elisha Adams Euless family. The family settled here with many of their Tennessee neighbors. Mr. Euless served two terms as Tarrant County sheriff in the 1890's. The City of Euless was incorporated on February 24, 1953 with a total population of less than 4,200. The community experienced a growth surge in the 1970’s with the completion of D/FW Airport in 1974. The 1980 census reported the population of Euless as 24,002. The 2010 Census Population Count was 51,277. Current population figures for Euless total 51,750. FORM OF GOVERNMENT Euless now operates under a Home Rule Charter adopted on July 21, 1962, which provides for a council-manager form of government. The Mayor and six Council members are elected at-large. The Council is responsible for all matters of policy and is also the authority for levying taxes, securing revenues, authorizing expenditures of City funds, and incurring City debt. The City Manager is directly responsible to the City Council, and the management of the City’s departments. An organizational chart is included in the Introduction Section of the budget. In addition, 13 boards 17 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 $16,132,989.82 was collected during FY2012-13. Of 14,844 property accounts in the City, 12,297 are residential accounts. The top ten taxpayers listed in the following table are found in the remaining 2,547 commercial and industrial accounts. Over the past year, taxable property values increased almost $97 million dollars from $2,761,884,486 to $2,858,755,649, a 3.5% increase due to an increase in both residential and commercial property values. Ten Largest Property Taxpayers 2013 Taxable % of Total Taxable Name of Taxpayer Nature of Property Assessed Valuation Assessed Valuation Ean Holdings, LLC Apartments $ 58,256,170 2.04% UDR The Mandolin LLC Apartments $ 53,670,000 1.88% Stoneleigh at Bear Creek Apartments $ 46,900,000 1.64% Avis Rent-a-car System LLC Car Rental Facility $ 46,362,017 1.62% Somerset Village Partners LP Apartments $ 41,093,060 1.44% Ap Wp Seramont Reit, LLC Apartments $ 38,600,000 1.35% Ap Wp Vineyard Reit, LLC Apartments $ 37,800,000 1.32% CMF 15 Portfolio LLC Apartments $ 36,900,000 1.29% Oncor Electric Delivery Co. LLC Electric Utility $ 36,733,528 1.28% Hertz Corporation Car Rental Facility $ 33,287,400 1.16% Total $ 429,602,175 15.03% Ten Largest Employers % of Total City Employer Employees Employment HEB ISD 818 3.25% LSG Sky Chefs, Inc. 800 3.18% City of Euless 360 1.43% Redi-Mix Concrete 355 1.41% Autogrill Group, Inc. 350 1.39% Life Outreach International 181 0.72% Super Target 150 0.60% Lowe's 125 0.50% Home Depot 122 0.48% TJ Lambrecht Construction 120 0.48% Total 3,381 13.43% 18 Population with a median age of 34.6 years has increased from 50,750 to 51,750 in eight years. Prior to 2010, population estimates were obtained from the North Central Texas Council of Governments (NCTCOG). The population estimates were adjusted in 2010 based on information gathered from the national census. The city’s median household income is $50,025, which compares favorably to $48,646 for the State of Texas. The educational level is 67% above high school graduate (Nielsen Solution Center). Population 51,750 51,50051,340 54,200 51,277 54,07353,400 52,900 50,750 46,000 49,000 52,000 55,000 200520062007200820092010*201120122013Population COMMUNITY INFORMATION Being centrally located, The Hurst-Euless-Bedford area (also known as the Mid-Cities) can tap into the abundant cultural, sports and recreational amenities that Dallas and Fort Worth offer. Citizens of Euless can access some of the Nation’s finest museums, zoos, symphonies, ballets, and operas. In addition, amusement facilities such as Six Flags over Texas, Six Flags Hurricane Harbor Water Park, and Fort Worth’s historic stockyards are all within a short driving distance. For the avid sports enthusiast, both amateur and professional sporting activities are available year- round. Professional sports teams, including the Dallas Cowboys, Texas Rangers, Dallas Mavericks, Dallas Stars, and FC Dallas plays all of their home games within a 20-30 minute drive from Euless. In the spring and summer months, citizens can catch a minor league baseball game featuring the Fort Worth Cats, the Frisco Rough Riders or the Grand Prairie Air Hogs. Or, if you prefer hockey, you can take in an exciting minor league hockey game featuring the Fort Worth Brahmas. For the racing fans, the fastest and loudest sporting facility in the D/FW metroplex is Texas Motor Speedway where top names in both NASCAR and Indy Car racing compete. Collegiate sports are also available through a local university network, which includes Southern Methodist University, Texas Christian University, the University of North Texas, the University of Texas at Arlington, and Texas Wesleyan University. The City is serviced by several medical facilities which are recognized among the best in the D/FW metroplex. Texas Health Resources Harris Methodist H-E-B Hospital (Harris H-E-B) is fully equipped with state-of-the-art technology to meet today’s medical needs. The hospital offers patients a full range of health services in completely modern facilities and has access to CareFlite airborne ambulance to provide quick transport in the most immediate emergencies. In addition to acute care services, Harris H-E-B offers comprehensive programs for the treatment of alcoholism, chemical dependencies, and psychiatric care. The Edwards Cancer Center, located on the hospital campus, offers radiation therapy and a full range of comprehensive cancer care. The City is tied Education Level Doctorate  Degree 1% Some  College 28% Associate  Degree 7% Bachelor's  Degree 24% Master's  Degree 5% Other 12% High School 23% Source: CLARITASSource:2010 Census Data and NCTCOG 19 directly into the Tarrant County 9-1-1 emergency response system and provides advanced life support ambulance service through the Euless Fire Department. Educational facilities within the City are provided by the Hurst-Euless-Bedford (HEB) and Grapevine-Colleyville Independent School Districts. The HEB ISD consists of nineteen elementary schools, five junior high schools, three senior high schools, a career education center, and a center for vocational education of the handicapped with total enrollment topping 21,814 students. Of these facilities, six elementary schools, two junior highs, and one senior high school are located in the City of Euless. The Grapevine-Colleyville ISD has one elementary school located in northern Euless. Extracurricular activities are also an important part of the student experience in HEB ISD. The Trinity High School Trojan football team gained national recognition when they were ranked as the #1 high school football team in two national pools. The school district’s educational program stresses intellectual development, occupational and economic competence, citizenship, personal and social development, and health and physical fitness. Course content and teaching methods are designed to accommodate the needs of each student. These include basic studies, honors courses, advanced placement offerings, and a variety of instructional programs for children with learning disabilities. The commitment to quality learning also extends to higher education. The Tarrant County College (TCC) offers a wide range of curriculum in occupational, basic studies, and continuing education courses with approximately 50,000 students enrolled in TCC's associate degree and technical programs, making it the sixth largest among Texas colleges and universities in terms of enrollment. Numerous two-year degree plans are available and a majority of the courses offered may be transferred to four-year universities. Financial assistance is available to everyone, and counselors are available to answer any questions a student may have. The campus is fully accredited by the Southern Association of Colleges and Schools Commission on Colleges to award an associate’s degree. The City of Euless provides many facilities and services to its Citizens including eighteen parks totaling 345 acres, 3.65 miles of paved trails, 2.75 miles of unpaved trails, four tennis courts, an aquatics park with numerous outdoor and indoor features, two outdoor swimming pools, four sand volleyball courts, 15 playgrounds, a splash pad, two fishing piers, six pavilions, four gazebos, three amphitheaters, a Conference Centre, Golf Course, youth and adult sports complex, and an ice hockey facility. Indoor recreational facilities include a 27,300 square foot recreation center, a 20,000 square foot senior center, a 5,000 square foot fitness center, a 5,000 square foot rental facility, a 2,000 square foot museum, and a 1,500 square foot log house. The City has three fire stations serviced by 70 certified firefighters and one police station serviced by 87 certified officers. The City also maintains a full service library with over 100,000 materials. Current bond ratings for the City's General Obligation Bonds are "AA" from Standard & Poor’s and "Aa2" from Moody's. The City’s website (www.eulesstx.gov) allows citizens to access vital information and services 24 hours a day, 7 days a week. Interactive functions include the City’s mapping system, subscription to emergency mobile e-mail and text alerts, and subscription to MyEuless which includes construction updates, community news, employment opportunities, library events, Texas Star events, and recreation classes offered. There are many other features that appeal to visitors, businesses, and residents including online forms and payment options, financial information, and events calendar. 20 Mission of The City of Eules s To provide our citizens the most efficient services possible that protect and enhance the quality of life, through planning and visionary leadership. 21 FISCAL YEAR 2013-14 GOALS MATRIX Superior Customer ServiceFiscally ResponsibleSafety And SecurityDiversified Business ClimateQuality InfrastructureAttract VisitorsQuality Leisure OpportunitiesPreserve Positive City ImageAdministration Facilities Library Fiscal Services Police Fire Development Parks & Community Services Public Works Water Department Recreation Arbor Daze Texas Star Sports Complex Texas Star Golf Course Hotel / Motel Economic Development Note: Department Goals that align with City goals are highlighted in blue on the matrix above. 22 Goals & Objectives  The City will maintain a legal, open environment that focuses on providing excellent service to our citizens.  Assure courteous, effective, and efficient service to both external and internal customers.  Pursue technological updates that will enhance customer service.  Structure departmental operations to ensure rapid response and resolution to customer complaints.  The City will maintain financial integrity while minimizing the impact on Euless citizens.  Explore new and innovative revenue sources.  Promote and utilize Euless businesses whenever possible when making municipal purchases.  Adopt the city budget in context of the multi- year financial plan which emphasizes funding of capital projects through operating revenues rather than issuing debt.  Maintain reserves levels as provided for in the city’s fiscal policy.  Retain high bond rating and financial reputation.  Provide Public Safety and Health Services to the community.  Promote proactive neighborhood-based crime watch.  Promote high visibility and community involvement for public safety employees.  Support strict health and code enforcement.  Uphold commitment to environmental programs.  Explore and develop programs to reduce crime.  Maintain excellent reputation in police and fire services.  Provide quality emergency medical services to our citizens.  Employ high-quality, professional, service- oriented personnel.  Promote educational standards and re-education opportunities.  Maintain a work force of highly qualified, friendly, and professional employees.  Provide competitive salary and benefit packages to retain a motivated work force.  Provide for a diversified business climate.  Enhance communication between City Hall and the business community.  Pursue economic development through the use of innovation programs that seeks to emphasize retention and expansion of existing businesses.  Promote the city’s premier locations as a key element to the city’s image and success.  Promote existing and new businesses within the city.  Promote quality infrastructure improvements to allow our city to thrive.  Follow through with the implementation of the city’s master thoroughfare program.  Expand Euless’ street system to effectively accommodate vehicular traffic while protecting the integrity of attractive median and right-of- way landscaping.  Aggressively pursue infrastructure improvements in conjunction with the Capital Improvements program.  Enhance pedestrian-oriented means of travel throughout Euless to enhance public safety.  Attract visitors to the city.  Enhance special events throughout the city.  Promote the use of the Texas Star Conference Centre to host expanded events.  Promote the use of public art at city buildings and parks.  Enlist sponsors to support and enhance Euless’ high-quality special events.  Pursue the finest educational offerings for the community.  Create innovation programs in our low-income areas to enhance the learning opportunities.  Provide upgrades to our technology within the public library to provide access to all Euless citizens.  Pursue after-school programs for school age children to enhance learning.  Provide quality leisure opportunities.  Review existing and consider additional recreational opportunities for the residential and business communities on a regular basis to satisfy the growing needs of the community.  Continue implementation of the parks master plan, related facilities, and additions to the plan as deemed appropriate.  Maintain the excellence of the Parks at Texas Star, Texas Star Golf Course, Softball World, and the entire park system.  Instill “sense of community” in Euless’ residents.  Build a sense of community through activities including Citizens Police and Fire Academies, Town Hall meetings, Neighborhood meetings, and apartment managers meetings.  Work to find new avenues to involve more residents in the civic process and to serve on boards and commissions with the hope of developing leadership from a diversified section of the community. 23 THE CITY OF EULESS has achieved many honors, awards, and accomplishments that illustrate the quality of life for our City, as well as the level of teamwork. Among the honors and accomplishments are: THE CITY COUNCIL maintained ad valorem tax rate at $.4700. They held various meetings including town hall meetings, budget meetings, neighborhood meetings, and a water conservation forum to provide open dialogue between residents, elected officials, and staff. Open houses at the Police Department and Fire Department along with the Annual Christmas Parade were hosted. THE CITY MANAGER’S OFFICE maintained a solid financial position throughout FY2012-13 and a stable property tax rate. Several City ordinances were updated to protect and enhance the quality of life in Euless. In addition, the City continued to participate in the Community Revitalization Program while maintaining viable partnerships with Tarrant County, neighboring cities, local businesses, and local churches. THE CITY MANAGER’S COMMUNICATIONS OFFICE participated on the HEB (Hurst, Euless, and Bedford) Transit Board and United Way Northeast Steering Committee and served as webmaster for the Fort Worth chapter of the International Association of Business Communicators. Communications received a grant for the promotion of Euless’ recycling program. This office also conducted the annual Volunteer of the Year Awards. THE CITY SECRETARY’S OFFICE coordinated appointments to the City’s Boards and Commissions and maintained all City ordinances, resolutions, and records retention. A City Council election was also held and they processed all requests for open records within State statute requirements. THE PARKS DEPARTMENT received the distinction as Tree City USA from the National Arbor Day foundation for the 27th consecutive year. During the Arbor Daze festival, the department provided more than 3,000 free trees to attendees. They also managed the street tree trimming contract for the Fire Department. The department designed the landscaping for the new Euless Family Life Aquatic Center and completed the construction of a new entry on the south side of the Parks at Texas Star. THE COMMUNITY SERVICES DEPARTMENT recorded a 22% increase in visits to the Family Life Center over the previous year’s attendance. The department partnered with the Dallas Stars to offer a Summer Day Camp at the StarCenter. The Senior Center expanded the number of programs and trips offered and added more fitness programs. The Euless Family Life Aquatic Center recorded 43,629 visits in its first season. THE TEXAS STAR SPORTS COMPLEX registered 1,341 teams for league play at Softball World and 139 league teams registered at the Parks at Texas Star. Additionally, 754 teams played in tournaments hosted at the Parks at Texas Star and over 1,400 played in tournaments at Softball World. FACILITY MAINTENACE OPERATIONS successfully completed the new outdoor aquatic facility. A departmental reorganization was initiated to optimize resources and staff. FLEET OPERATIONS received the Automotive Service Excellence (ASE) “Blue Shield of Excellence” award for the 18th consecutive year, and completed multiple hours of advanced automotive technical training. The department also received its second AEMP (Association of Equipment Maintenance Processionals) Silver Certification. THE POLICE DEPARTMENT achieved TCLEOSE training standards and increased emergency response training throughout the department. Two successful summer camps for youth were offered. CID implemented proactive policing with GPS vehicle trackers and use of the bait car program. The Neighborhood Block Watch, National Night Out Campaign, and the Citizens Police Academy programs were expanded as well. The department also instituted a Facebook page to encourage community involvement. Detention received a perfect 24 ICE annual inspection report and processed nearly 10,000 people this year. Processing/dispatch time for Fire/EMS calls was reduced by 9 seconds per call to 48 seconds. Police priority 1 emergency call processing/dispatch times were reduced by 22 seconds to 1:13. MUNICIPAL COURT successfully implemented a document management system. Municipal court also hosted victims’ impact panel meetings sponsored by Mothers Against Drunk Driving. THE PUBLIC WORKS DEPARTMENT completed several large infrastructure projects including wastewater line replacements, street overlay, sidewalk ramp replacements, and street reconstruction. The engineering division completed the design and initiated the construction of the FY2013 Sanitary Sewer project. Animal control held a low cost vaccination event and participated in eight GAP-sponsored events to encourage pet adoption. THE EULESS PUBLIC LIBRARY received the Achievement in Excellence in Libraries Award from the Texas Municipal Library Director’s Association for the 8th consecutive year. In an average month, 505 new library cards were issued, library visits reached 18,852 and 46,617 items were checked out. THE INFORMATION SERVICES DEPARTMENT completed all hardware and software upgrades planned for the fiscal year in order to stay up to date on technology. They implemented the on-line deferred adjudication option for municipal court defendants and offered a paperless option to water customers. The document imaging system in municipal court was successfully implemented. Code compliance software for code enforcement and apartment inspections was installed. THE FIRE DEPARTMENT maintained a Class 1 rating by the Insurance Services Organization (ISO). The department implemented and deployed a rapid response vehicle to respond to EMS calls and allow more flexibility in day-to-day operations. A new Ford 150 pickup along with loose equipment for swift water response was purchased with Urban Area Security Initiative grant funds. Training continued to be a top goal of the department by requiring firefighters to achieve 20 hours of fire training and 6 hours of EMS training each month to ensure personnel is adequately prepared for emergencies. THE FIRE MARSHAL’S OFFICE conducted 1,727 inspections which identified 2,220 fire and life safety violations. Support was provided to the operations division as needed for code issues, inspections, fire investigations and similar items as needed. The fire prevention program in the local elementary schools used the Clown S.A.F.E.T.Y Troop to promote fire safety. In conjunction with other public safety events and classes, this program reached over 8,500 citizens. An intensive apartment smoke detector inspection program was implemented with over 3,500 detectors inspected primarily in multi-family dwellings. The successful transition of the CERT program from the police department to the fire department was completed. THE FINANCE DEPARTMENT received the Distinguished Budget Award for the FY2013 Budget and Certificate of Excellence in Financial Reporting for the FY2012 Audit from the Government Finance Officers Association of the US and Canada. In addition, the department processed over 10,000 accounts payable invoices, managed a multi-million dollar investment portfolio, and increased participation in the City’s purchasing card program. The department earned a market-based return on the City’s investment portfolio while ensuring compliance with remaining investment objectives. The portfolio’s return exceeded market due to declining market rates. THE GEOGRAPHIC INFORMATION SYSTEMS DEPARTMENT (GIS) built web-based map services used internally for data displays and externally for City presentations and programs such as the Access Euless work order system. The department developed a web-based digital map book for the Fire Department. THE HUMAN RESOURCES DEPARTMENT provided a day-long orientation program for new employees. In addition, they assisted the Fire and Police Departments with promotional testing. The department also held monthly safety meetings for employees. 25 THE PURCHASING DEPARTMENT held several online auctions during the year which realized an increase in bidder participation and total number of bids. They continued to expand the procurement card program throughout the City alleviating some of the workload required for small dollar purchases. In addition, they continued gathering all quotes for purchases between $3,000 and $50,000 thereby providing additional assistance to the City departments. THE PLANNING AND DEVELOPMENT DEPARTMENT successfully facilitated the construction of various projects located within the Glade Parks and Riverwalk Euless planned developments as well as the HEB ISD Auxiliary Facility. The department also worked with 26 business and property owners impacted by the North Tarrant Express project and facilitated the development of the Westpark Area Reconfiguration Strategy related to the same project. The department completed the evaluation and revision of the Comprehensive Code of Ordinances relating to the Euless Minimum Housing Code, Glade Parks and Riverwalk Euless planned developments, and various other topics. THE INSPECTION SERVICES DEPARTMENT issued over 40 new residential building permits, 161 residential remodel permits, 1,181 miscellaneous permits, and 56 certificates of occupancy and assisted in numerous development site plan reviews. They continue to work with the code compliance division placing emphasis on ordinance compliance through calls, on-site visits, door hangers, notices of violation, citations, and appearances in municipal court. THE UTILITY BILLING DEPARTMENT offered a paperless option for customers and updated on-line payment processing. The department also implemented an on-line meter inventory that permits the verification of meter and transponder numbers and size accuracy and facilitates maintenance by tracking the age of meters. The utility billing staff set-up 1,800 new accounts, hung more than 9,000 delinquent notices, responded to 11,605 service calls and billed customers for 2,337,687,000 gallons of water. TEXAS STAR GOLF COURSE received a 4½ star rating from Golf Digest for the 13th consecutive year. On-line tee times were offered via the Golf Now website which also increased hits to the TSGC website. The course was named one of the Top Ranked Municipal Golf Courses in the Metroplex by Golf Week and Avid Golfer. An increased presence on social media was utilized to market the course, Raven’s Grille, and the Conference Centre. The TSGC Golf Pro received the NTPGA Merchandiser of the Year Award for best merchandising practices in the North Texas PGA section. 26 Every Week in Euless Citizens Receive These Services 2011 2012 2013 Cases filed in Municipal Court 519 517 619 Issued traffic safety citations 419 438 507 Made arrests 91 89 82 Processed offenses 79 80 33 Responded to calls for police service 2,846 2,616 2,166 Responded to accidents 12 14 13 Incarcerated prisoners 159 192 158 Conducted fire safety inspections 33 30 33 Responded to emergency medical calls 56 57 35 Responded to alarms 76 76 77 Conducted fire prevention classes For an average attendance of 2 273 2 259 2 169 Serviced users of Midway Recreation Center 14 25 10 Maintained parks, trails, athletic fields, etc. 72 74 87 Checked out library materials 10,922 10,714 10,713 New library materials added 334 333 309 Overlaid asphalt on streets, square feet 18,335 7,090 10,396 Laid street curb and gutter, linear feet 39 138 101 Street signs made, repaired, replaced 33 27 22 Performed building inspections 77 68 51 Picked up unattended animals 22 20 22 Processed animal adoptions 1 1 1 Returned animals to owners 2 1 1 Miscellaneous permits 25 26 23 Inspections of swimming pools 1 1 1 Water meters changed 2 3 3 Purchased and Produced water, gallons 53,317,308 52,685,000 49,039,500 Cleaned sewer lines, linear feet 8,118 13,003 12,387 27 CITIZENS OF EULESS MAYOR & COUNCIL CITY MANAGER Gary McKamie CITY ATTORNEY Wayne K. Olson CITY SECRETARY Kim SuƩer MUNICIPAL COURT JUDGE Lacy BriƩen MUNICIPAL COURT OF RECORD DEPUTY CITY MANAGER LoreƩa Getchell DIRECTOR OF FINANCE Janina Jewell DIRECTOR OF PUBLIC WORKS Hal Cranor FLEET & FACILITIES ADMINISTRATOR Kyle McAdams GENERAL MANAGER TEXAS STAR Glenda HartsellͲShelton IS ADMINISTRATOR Dan McLain LIBRARY ADMINISTRATOR Sherry Knight Gary L. McKamie, City Manager September 16, 2013 DIR. OF PARKS & COMMUNITY SERVICES Ray McDonald POLICE CHIEF Mike Brown FIRE CHIEF Wes Rhodes COMMUNICATIONS/MARKETING MANAGER Betsy Deck ASSISTANT CITY MANAGER Chris Barker HR/RISK ADMINISTRATOR Carolyn Marshall MUNICIPAL COURT Teresa Alexander SOLID WASTE/RECYCLING FRANCHISES DIRECTOR OF PLANNING AND ECONOMIC DEV. Mike Collins AUDITOR Doug Burkham DIRECTOR OF ADMINISTRATIVE SERVICES Dale Harwell ORGANIZATIONAL CHART 28 BUDGET PROCESS DEFINITION AND AUTHORITY The budget is a financial plan for a specific fiscal year that contains both the estimated revenues to be received during the year and the proposed expenditures to be incurred to achieve stated objectives. The City Charter established the City of Euless’ fiscal year as October 1 through September 30. The City Charter further states: The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the City Council, which shall contain the following information. In preparing the budget, each employee, officer, board, and department shall assist the city manager by furnishing all necessary information. (1) The city manager’s budget message shall outline the proposed financial policies for the next fiscal year with explanations of any changes from previous years in expenditures and any major changes of policy and a complete statement regarding the financial condition of the City. (2) An estimate of all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee, and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year to date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest, and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. PUBLIC ACCESS Article VII, Section 3 of the City Charter provides: The budget and all supporting schedules shall be filed with the City Secretary when submitted to the City Council and shall be open for public inspection by anyone interested. PUBLIC HEARINGS Article VII, Section 4 of the City Charter provides: At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinion concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. 29 BUDGET AMENDMENT Department heads can amend the budget within their divisions as long as it does not affect total appropriations. The City Manager can amend the budget within a particular fund as long as it does not affect total appropriations. The City Council may amend the budget by a majority vote of the full membership for emergency conditions which may arise which could not reasonably have been foreseen in the normal process of planning the budget when the general welfare of the citizenry is involved. These amendments must be by ordinance and attached to the original budget in accordance with Article VII, Section 8 of the City Charter. BUDGET PREPARATION The budget preparation is coordinated through the City Manager’s Office and the Finance Department. The budget process begins in late February or early March with a budget kickoff meeting with all City department directors and managers. Each department and division receives a budget preparation manual, forms and year to date budget information. Departments prepare a summary including the following information about their activities: Location and Hours of Operation Mission/Programs/Services Highlights/Accomplishments for the current fiscal year Goals & Objectives for the upcoming fiscal year Major Budgetary Issues and Operational Trends. Current year estimates are carefully reviewed and known exceptions or cost increases are reported along with justification. These variances are reviewed by the City Manager’s Office and City Council for amendment as deemed necessary. The budget requests are submitted along with justification for any increases. The City Manager’s office holds meetings with each director to review each of their line items and discuss any changes. All capital and supplemental requests are submitted separately and must include the following information: Purpose/objective of this request Changes/improvements from current operations Alternative financing options Estimated life of requested item Impact or consequence of not funding this request Equipment being replaced by this request Cost of the item Other associated cost A work session is held to allow each department the opportunity to present their capital and supplemental requests to the City Council. The City Manager’s Office consolidates all capital requests and all supplemental requests, assigns a ranking based on funding available, and submits its recommendation to the City Council for consideration. In accordance with the fiscal policies, supplemental programs will only be funded from current revenues. One-time revenue sources and excess reserves are used to fund capital requests. 30 The finance department prepares revenue estimates based on historical data available from the revenue manual (which is updated monthly) and other available data. Estimates are reviewed and adjusted by the City Manager’s office as deemed necessary. The objective of the City is to estimate revenues as accurately as possible to allow use of all available funding. The City Manager’s Office completes a final review of the budget and submits a preliminary budget to the City Council. In accordance with Article VII, Section 2 of the City Charter, this document must be submitted to City Council prior to August 1st. STRATEGIC PLANNING The City Council meets for a winter work-session and a budget work-session each year. During these work-sessions, a strategic planning session is held for discussion of short, intermediate, and long-term goals. These goals and the fiscal impact are considered during the budget process and serves as a guide throughout the year for staff. COMPREHENSIVE PLAN The City’s long-term planning has been consolidated into a comprehensive five-year plan produced by the City Manager’s office. This plan is updated every year and serves as the City’s “road map” to which infrastructure, facility, and park projects will be done in the coming years. Each project contains a fiscal impact analysis. The comprehensive plan includes a five-year plan for drainage infrastructure, streets including overlay and construction, water and wastewater line replacement, City facilities, and the parks master plan. The information included in this document is an integral part of the budget process. The Capital Improvements Program details all funded and unfunded projects that have been identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4) requires “A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing”. Section 2 (5) further requires “A list of capital projects which should be undertaken within the five (5) next succeeding years”. BUDGET ADOPTION The City Charter provides: After public hearing, the City Council makes any changes deemed necessary and adopts the budget at least ten (10) days prior to the beginning of the next fiscal year by a favorable majority vote of all members of the Council. On August 1st and August 3rd, the City Council reviewed the preliminary operating and capital budgets. At their regularly scheduled City Council meeting on August 13th, the Euless City Council set a date, time, and place for the budget public hearing on August 27th. The City Council held the public hearing on the proposed budget on August 27th and voted unanimously to adopt the budget by a vote of seven ayes and no nays. After the budget adoption, the Finance Department prepares a monthly financial report which is presented to the City Council for their review. 31 DATE RESPONSIBILITY ACTION February 27 Managers,Directors &Administrators Budget Kickoff - 2:00PM, City Hall Council Chambers March 8 Managers,Directors &Administrators Computer Request Forms due to Information Services, Vehicle Request due to Fleet Services, and pay plan adjustments to HR. March 18-22 CMO, Finance, Directors Preliminary CIP Review (Facilities, Public Works, PACS) March 29 Managers,Directors, Administrators & Finance All Budget Forms, including FY2014 Budget Forms, Multi-yearBudget Forms, Capital & Supplemental Request, with supporting documentation returned to Finance. Departmental Data Entry completed. April 1-10 Finance Review Departmental Budgets, Data Entry as needed Apr 11-26 CMO, Finance, Directors Operating & Capital Budget Review with Directors and Administrators May 15 TAD Preliminary Tax Roll from TAD May 15-17 CMO City Manager's Office-Review May 17 CSO, Finance Publish Notice of Public Hearing on CCPD budget to be held on May 30th (CCPD Board) May 30 CCPD Board Hold Public Hearing on CCPD Budget. Adopt FY2014 CCPD Budget. Submit CCPD Budget to City Council. May 30 CC Receive CCPD Budget. Special called meeting at 6:00P.M. May 30 CC, CMO, Directors Pre-Budget Work Session on Capital and Supplemental at 6:15P.M. May 31-June 28 CMO, Finance CMO Final Review, Capital and Supplemental Recommendations, and Finalize CIP June 13, 2013 CC, CMO, Directors Town Hall Meeting June 20, 2013 CC, CMO, Finance CIP Budget Worksession June 24-July 20 Finance Finalize Preliminary Budget Document July 25 TAD Receipt of Final Tax Roll from TAD ( Make final changes) July 26 Finance Preliminary Budget: CC, CMO, CSO, Library, Website July 31 CSO, Finance Publish Notice of Public Hearing of EDC Budget to be held August 12 th (EDC Board). Publish Notice of City Council Public Hearing of CCPD Budget to be held on August 13th. August 1 CC, CMO, Finance Budget Work Session August 3 CC, CMO, Finance Budget Work Session *August 7 CSO, Finance Publish Effective Tax Rate Calculation August 12 EDC Board Hold Public Hearing on EDC Budget and Adopt FY2014 EDC Budget. August 13 CC Vote to Place a Proposal to adopt a Specified Tax Rate on the September 10 th agenda. Schedule Public Hearings on Proposed Tax Rate for August 27 th and September 3 rd Schedule Public Hearing on Proposed City and EDC budgets to be held August 27 th Hold Public Hearing on FY2014 CCPD Budget. Approve CCPD Budget August 15 CSO, Finance Publish Notice of Public Hearings on Tax Increase to be held August 27 th and September 3 rd . Publish Notice of Public Hearing on Proposed Budgets (City and EDC) to be held August 27th. August 27 CC Hold Public Hearing on Proposed EDC and City FY2014 budgets. Approve EDC Budget. First Reading and Adoption of the FY2014 Budget. Ratify PropertyRevenue Increase. Hold 1 st Public Hearing on Proposed Tax Rate. Announce date, time and place of meeting to adopt the proposed tax rate and announce date, time and place of 2nd public hearing on the Tax Rate. September 3 CC Special Called Meeting to Hold 2 nd Public Hearing on Proposed Tax Rate. Announce date, time and place of meeting to adopt the proposed tax rate for Tax Year 2013 for September 10th September 4 CSO, Finance Publish Notice of Tax Revenue Increase, if necessary. September 10 CC Second Reading and Adoption of FY2014 Budget (if necessary). First Reading and Adoption of Tax Rate. Adopt the Tax Roll. September 24 CC Final Reading and Adoption of Tax Rate (if necessary). * Tentative Subject to Change FY2013-2014 BUDGET SCHEDULE 32 EXCERPTS FROM CHARTER CITY OF EULESS, TEXAS ARTICLE VII. FINANCE Sec. 1. Fiscal year. The fiscal year of the City of Euless shall begin on October first of each calendar year and will end on September thirtieth of the following calendar year. The fiscal year will also be established as the accounting and budget year. All funds collected by the City during any fiscal year, including both current and delinquent revenue shall belong to such fiscal year and, except funds derived to pay interest and create a sinking fund on the bonded indebtedness of the City, may be applied to the payment of the expenses incurred during such fiscal year. Any revenues uncollected at the end of any fiscal year, and any unencumbered funds actually on hand shall become resources of the next succeeding fiscal year. State law references – Budgets. V.T.C.A. Local Government Code ¶ 102.001 et seq: fiscal powers. V.T.C.A., Local Government Code ¶ 101.002. State law reference – Fiscal Year. V.T.C.A. Tax Code ¶1.05 Sec. 2. Preparation and submission of budget. The City Manager, prior to August first of each year, shall prepare and submit the budget, covering the next fiscal year, to the Council, which shall contain the following information. In preparing the budget, each employee, officer, board, and department shall assist the City Manager by furnishing all necessary information. (1) The City Manager’s budget message shall outline the proposed financial policies for the next fiscal year with explanations of any change from previous years in expenditures and any major changes of policy, and a complete statement regarding the financial conditions of the City. (2) An estimate all revenue from taxes and other sources, including the present tax structure rates and property evaluation for the ensuing year. (3) A carefully itemized list of proposed expenses by office, department, agency, employee and project for the budget year, as compared to actual expenses of the last ended fiscal year, and the present year-to-date. (4) A description of all outstanding bond indebtedness, showing amount, purchaser, date of issue, rate of interest and maturity date, as well as any other indebtedness which the City had incurred and which has not been paid. (5) A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing. (6) A list of capital projects which should be undertaken within the five (5) next succeeding years. State law reference – Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. Sec. 3 Budget a public record. The budget and all supporting schedules shall be filed with the City Secretary when submitted to the Council and shall be open to public inspection by anyone interested. State law reference – Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. 33 Sec. 4. Public hearing on budget. At the Council meeting at which time the budget is submitted, the Council shall, in conformance with the requirements of law, name the date and place of a public hearing and shall cause to be published the time and place thereof. At this hearing, interested citizens may express their opinions concerning items of expenditure, giving their reasons for wishing to increase or decrease any items of expense. (Amended 11-5-91) State law reference – Budget, V.T.C.A., Local Government Code ¶ 102.001 et seq. Sec. 5. Proceeding on adoption of budget. After public hearing, the Council shall analyze the budget, making any additions or deletions which they feel appropriate, and shall, at least ten (10) days prior to the beginning of the next fiscal year, adopt the budget by a favorable majority vote all members of the Council. State law reference – Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq. Sec. 6. Budget, appropriation, and amount to be raised by taxation. On final adoption, the budget shall be in effect for the budget year. Final adoption of the budget by the Council shall constitute the official appropriations as proposed expenditures for the current year and shall constitute the basis of the official levy of the property tax as the amount of tax to be assessed and collected for the corresponding tax year. Estimated expenditures will in no case exceed proposed revenue plus cash on hand. Unused appropriations may be transferred to any item required for the same general purpose. Sec. 7. Unallocated reserve fund. The City Manager may recommend for action by the Council, an unallocated reserve fund to be used for unexpected items of expense which were not contained as original items of expenditures. Sec. 8. Amending the budget. Under the extreme emergency conditions which may arise and which could not reasonably have been foreseen in the normal process of planning the budget, the Council may, by a majority vote of the full membership, amend or change the budget to provide for any additional expenses in which the general welfare of the citizenry is involved. These amendments shall be by ordinance, and shall become an attachment to the original budget. State law reference – Budget, V.T.C.A. Local Government Code ¶ 102.001 et seq. Sec. 9. Certification: copies made available. A copy of the budget, as finally adopted, shall be filed with the City Secretary. The final budget shall be printed, mimeographed, or otherwise reproduced and sufficient copies shall be made available for the use of all offices, agencies and for the use of interested persons and civic organizations. Sec. 10. Defect shall not invalidate the tax levy. Errors or defects in the form or preparation of the budget or the failure to perform any procedural requirements shall not nullify the tax levy or the tax rate. 34 CITY OF EULESS FISCAL POLICIES I. INTRODUCTION A. Purpose Statement – The City of Euless has an important responsibility to its citizens to carefully account for public funds, to manage municipal finances wisely, and to plan for the adequate funding of services desired by the public. The overriding goal of the Fiscal Policies is to enable the City to achieve a long-term stable and positive financial condition. The watchwords of the City’s fiscal management include integrity, prudent stewardship, planning, accountability, and full disclosure. The purpose of the Fiscal Policies is to provide guidelines for the Director of Finance in planning and directing the City’s day to day financial affairs and in developing recommendations to the City Manager and City Council. The scope of the policies spans accounting, auditing, financial reporting, internal controls, operating and capital budgeting, revenue management, cash management, expenditure control, and debt management. B. Annual Review of Policies – These policies will be reviewed administratively by the Finance Director and City Manager and will be presented to the City Council for approval of any significant changes. II. ACCOUNTING, AUDITING, AND FINANCIAL REPORTING A. Accounting – The Fiscal Administrator 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. All 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 within 100 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 its growing need for an internal audit function and is seriously evaluating the devotion of resources to this program in the future. E. External Financial Reporting – The City will prepare and publish a comprehensive annual financial report (CAFR). The CAFR will be prepared in accordance with generally accepted accounting principles and will be presented annually to the Government Finance Officers Association (GFOA) for evaluation and awarding of the Certificate of Achievement for Excellence in Financial Reporting. The CAFR will be published and presented to the City Council within 120 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. 35 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, through the Finance Administrator, 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. 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. 36 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 sanitary sewer 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 fully costed, so that these costs can be considered in the operating budget. F. Alternate Resources – Where applicable, assessments, impact fees, pro-rata charges, or other user- based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small citywide drainage projects. Single large drainage projects will be funded by debt. G. Debt Financing – Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. H. Infrastructure Maintenance – The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten-fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually so that repairs will be made amounting to a designated percentage of the value of the streets. I. Reporting – Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. 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. 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. 37 H. Nonrecurring Revenues – One-time revenues will not be used for ongoing operations. Nonrecurring revenues will be used only for nonrecurring expenditures. Care will be taken not to use these revenues for budget balancing purposes. I. Property Tax Revenues – 1. Process. Property shall be assessed at 100% of the fair market value as appraised by Tarrant Appraisal District. Reappraisal and reassessment shall be done regularly as required by State law. A 97% collection rate will serve as a goal for tax collections, with a delinquency rate of 3% or less. All delinquent taxes will be aggressively pursued, with delinquents greater than 150 days being turned over to an attorney and a penalty assessed to compensate the attorney as allowed by State law, and in accordance with the attorney’s contract. Annual performance criteria will be developed for the attorney. 2. Reduce Reliance on Property Tax. The City will try to reduce reliance on property tax by seeking additional revenue sources and attempting to expand and diversity 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 Operations portion of the total tax rate. The allocation of the tax rate for debt purposes is the percent equal to the Interest and Sinking portion of the total tax rate. Debt service should not exceed 40% except for extraordinary and temporary reasons. M. Proprietary – Proprietary funds will pay the General Fund for direct services rendered. Additionally, the Water and Wastewater Fund will pay a franchise fee of 5% of gross receipts. This is to compensate the General Fund for the lost revenue that would be payable from a privately owned utility. N. Franchise Agreements – The City will monitor the status of existing financial agreements and take necessary actions to negotiate new agreements as they near expiration or as they need revisions to best serve the citizens of Euless. O. General and Administrative Charges – A method will be maintained whereby the General Fund may impose a charge to the proprietary funds for general and administrative services (indirect costs) performed on the enterprise funds’ behalf. P. Utility Rates – The City will review and adopt utility rates that will generate revenues required to fully cover operating expenditures, meet the legal restrictions of all applicable bond covenants, and provide for an adequate level of working capital needs. This policy does not preclude drawing down cash balance to finance current operations. However, it is best that any extra cash balance be used instead to finance capital projects. Q. Interest Income – Interest earned from investment of available moneys, whether pooled or not, will be distributed to the funds in accordance with the operating and capital budgets which, wherever possible, will be in accordance with the equity balance of the fund from which moneys were provided to be invested. 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 38 amendments at lower levels of control shall be made in accordance with the applicable administrative procedures through the finance office. B. Central Control – Significant salary and capital budgetary savings in any department will be centrally controlled and may not be spent by the department without specific City Manager authorization. C. Purchasing – All purchases shall be in accordance with the City’s purchasing policies. Purchases and any contracts exceeding the limit established by state law will conform to a formal bidding process as outlined. Recommendations on purchases and contracts that are subject to the bidding process will be made to the City Council for their approval. D. Prompt Payment – All invoices will be paid within 30 days of receipt in accordance with the prompt payment requirements of State law. Procedures will be used to take advantage of all purchase discounts where considered cost effective. However, payments will also be reasonably delayed in order to maximize the City’s investable cash, where such delay does not violate the agreed upon payment terms. E. Equipment Financing – Equipment may be financed when the unit purchase price is $20,000 or more and the useful life is at least four years with City Council approval. VIII. ASSET MANAGEMENT A. Investments – The City’s investment practices will be conducted in accordance with the City Council approved Investment Policies. Utilized objectives: safety, liquidity, and yield. B. Cash Management – The City’s cash flow will be managed to maximize the cash available to invest. C. Investment Performance – At the end of each fiscal year a report on investment performance will be provided by the Finance Director to the City Manager for presentation to the City Council. D. Fixed Assets and Inventory – These assets will be reasonably safeguarded, property accounted for, and prudently insured. IX. FINANCIAL CONDITION AND RESERVES A. No Operating Deficits – Current expenditures will be paid with current revenues. Deferrals, short- term loans, or one-time sources will be avoided as budget balancing techniques. Reserves will be used only for emergencies or nonrecurring expenditures, except when balances can be reduced because their levels exceed guideline minimums. B. Operating Reserves – The General Fund resources balance combined with the Emergency Reserve Fund should be between 30 to 60 days in working capital and never fall to 8.3% of the General Fund expenditures budget. This percentage is the equivalent of 30 days’ expenditures. The Enterprise Fund working capital should be maintained at the 12% (45 to 75 days) level. An additional cash test will be required for the Water and Wastewater Fund to ensure the City’s ability to operate, exclusive of accounts receivable. C. Risk Management Program – The City will aggressively pursue every opportunity to provide for the public’s and City employees’ safety and to manage its risks. All reasonable options will be investigated to finance losses. Such options may include risk transfer, insurance, and risk retention. Where risk is retained, reserves will be established based on actuarial determinations. Such reserves will not be used for any purpose other than for financing losses. D. Compensated Absences – The City will establish a separate reserve within its operating funds to pay for accrued vacation leave. Accrued vacation leave can normally be paid by allowing a vacated position to remain open for several weeks. This reserve will be established based upon a schedule of estimated retirements which will be developed in conjunction with the operating budget. 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. 39 X. DEBT MANAGEMENT A. Short-Term Debt – If utilized, tax anticipation notes (TAN’s) will be retired annually, and bond anticipation notes (BAN’s) will be retired within six months of completion of the project. Any short- term debt outstanding at year end will not exceed 5% (including TAN’s, but excluding BAN’s) of net operating revenues. B. Long-Term Debt – Long-Term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed. C. Self-Supporting Debt – When appropriate, self-supporting revenues will pay debt service in lieu of tax revenues. D. Rating – Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies. E. Water and Wastewater Bond Coverage Ratios – The City has both revenue bonds and other indebtedness of the Water and Wastewater Fund. The City will maintain two coverage ratios: 1.50 for revenue bonds “technical average” and 1.25 for all indebtedness “practical coverage”. The City will issue new debt for an Enterprise only after an “additional bonds” test has been applied to the issuance. This test determines that revenues are sufficient to defray the additional debt service burden that will be created by the new issuance. F. Federal Requirements – The City will maintain procedures to comply with arbitrage rebate and other Federal requirements as necessary. In attempt to exempt the City from arbitrage rebate requirements, the City will attempt to issue bonds in increments not to exceed $5,000,000 per calendar year. G. Debt Service Reserves – The Debt Service Fund should not have reserves or balances in excess of one month of principal and interest plus 15% of the principal outstanding of unrefunded debt issued prior to September 1, 1986. This maximum is dictated by Federal law and does not include the amounts accrued for the next debt service payment. The policy above does not preclude the debt service reserves normally established to market revenue bonds. The City’s policy and bond ordinance requirement are to maintain these debt service reserves at the level of the average annual debt service. H. Debt Burden – The Debt Burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored. I. Debt Structuring – The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. J. Competitive vs. Negotiated Bidding – The City will analyze on a per issue and market basis the desire to utilize competitive versus negotiated sale of bonds. In either instance, the fiscal staff will present to management and council advantages and disadvantages of the process. K. Bidding Parameters – The notice of sale will be carefully constructed so as to ensure the best possible bid for the City, in light of the existing market conditions and other prevailing factors. Parameters to be examined include:  Limits between lowest and highest coupons  Coupon requirements relative to the yield curve  Method of underwriter compensation, discount or premium coupons  Use of True Interest Cost (TIC) vs. Net interest Cost (NIC)  Use of bond insurance  Deep discount bonds  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 40 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. XI. STAFFING AND TRAINING A. Adequate Staffing – Staffing levels will be adequate for the fiscal functions of the City to function effectively. Overtime shall be used only to address temporary or seasonal demands that require excessive hours. Workload shedding alternatives as well as technology will be explored before adding staff. B. Training – The City will support the continuing education efforts of all financial staff including the investment in time and materials for maintaining a current perspective concerning financial issues. Staff will be held accountable for communicating, teaching, and sharing with other staff members all information and training materials acquired from seminars, conferences, and related education efforts. C. Awards, Credentials – The City will support efforts and involvements which result in meeting standards and receiving exemplary recitations on behalf of any of the City’s fiscal policies, practices, processes, products, or personnel. Further, the Finance Director will try to obtain and/or maintain designation of Certified Government Finance Officer as awarded by the GFOA of Texas. 41                       42 43 COUNCIL ADOPTED 2013-14 ANNUAL CITY OF EULESS BUDGET COMBINED SUMMARY OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE BY CATEGORY Includes All Funds Subject to Appropriation with Comparison to Prior Years 8,859,720$ 9,697,423$ 764,742$ 5,767,736$ 6,506,605$ BUDGETED REVENUES Property Taxes 10,156,088$ 110,028$ 2,968,649$ -$ -$ Gross Receipts Tax 4,166,298$ -$ -$ -$ -$ General Sales Tax 10,228,179$ 6,068,788$ -$ -$ -$ Selective Sales Tax 55,000$ 13,745,816$ -$ -$ -$ Fines/Fees/Penalties 1,917,000$ 218,012$ 20,000$ 269,000$ -$ Licenses & Permits 848,585$ -$ -$ -$ -$ Interest Income 61,725$ 24,515$ 1,350$ 31,390$ 14,200$ Intergovernmental Revenue 376,325$ 69,958$ -$ -$ -$ Charges for Service 3,016,690$ 87,500$ -$ 25,989,685$ -$ Miscellaneous/Rental Income 506,400$ -$ 712,915$ 8,944$ -$ Insurance/Risk/Other Financing Sources -$ -$ -$ 1,000$ 6,383,538$ Revenues before Transfers 31,332,290 20,324,617 3,702,914 26,300,019 6,397,738 Transfers from other funds 2,569,472$ 585,469$ 2,647,153$ 2,241,364$ 1,542,576$ TOTAL REVENUES 33,901,762 20,910,086 6,350,067 28,541,383 7,940,314 TOTAL AVAILABLE RESOURCES 42,761,482$ 30,607,509$ 7,114,809$ 34,309,119$ 14,446,919$ BUDGETED EXPENDITURES Personal Services 26,525,925$ 4,295,475$ -$ 7,349,476$ 531,126$ Professional/Technical Services 1,060,159$ 228,604$ -$ 1,994,671$ 205,000$ Contractual Services 12,000$ -$ -$ 23,470$ -$ Utilities 1,005,235$ 277,000$ -$ 11,594,310$ -$ Maintenance 1,086,010$ 48,330$ -$ 586,981$ -$ Other Services/Contingencies 437,641$ 72,000$ -$ 156,200$ 364,590$ Insurance 3,200$ -$ -$ 41,900$ 5,694,069$ General & Administrative 146,212$ 12,525$ -$ 105,714$ 1,000$ Rebates/Incentives 1,624,597$ 9,142,897$ -$ -$ -$ Supplies 965,438$ 374,150$ -$ 1,779,250$ 4,875$ Capital & Infrastructure Improvements -$ -$ -$ -$ -$ Capital Purchases (Equipment)2,569,514$ 2,023,366$ -$ 711,492$ 1,938,210$ Debt Service/Bank Charges 4,000$ 1,446,603$ 6,474,168$ 4,000$ -$ Expenditures before Transfers 35,439,931 17,920,950 6,474,168 24,347,464 8,738,870 Transfers to other funds 999,669$ 4,530,973$ -$ 4,755,670$ -$ TOTAL EXPENDITURES 36,439,600 22,451,923 6,474,168 29,103,134 8,738,870 ENDING BALANCE DESIGNATED 269,873$ 82,836$ 59,409$ -$ 350,000$ UNDESIGNATED 6,052,009$ 8,072,750$ 581,232$ 5,205,985$ 5,358,049$ PROJECTED ENDING FUND BALANCE 6,321,882$ 8,155,586$ 640,641$ 5,205,985$ 5,708,049$ RECOMMENDED RESERVES PER FISCAL POLICY 5,564,664 2,885,377 296,066 4,498,358 5,001,029 BEGINNING FUND BALANCE GENERAL FUND SPECIAL REVENUE FUNDS DEBT SERVICE FUNDS ENTERPRISE FUNDS INTERNAL SERVICE FUNDS 44 FY 2012-13 FY 2012-13 FY 2011-12 FY 2010-11 6,317,994$ 13,967,069$ 51,881,289$ 54,786,361$ 54,786,361$ 51,631,728$ 46,153,994$ -$ -$ 13,234,765$ 12,739,537$ 12,747,314$ 12,317,965$ 11,703,500$ -$ -$ 4,166,298$ 4,202,836$ 4,116,668$ 4,276,136$ 4,174,627$ -$ -$ 16,296,967$ 14,779,476$ 16,009,874$ 14,957,757$ 13,252,805$ -$ -$ 13,800,816$ 13,235,000$ 13,799,546$ 13,280,953$ 12,797,102$ -$ -$ 2,424,012$ 2,333,994$ 2,216,736$ 2,049,876$ 1,960,375$ -$ -$ 848,585$ 543,350$ 931,340$ 1,059,591$ 622,485$ 13,700$ 19,567$ 166,447$ 187,269$ 177,252$ 193,363$ 235,091$ -$ 691,318$ 1,137,601$ 2,018,567$ 3,228,722$ 1,111,958$ 1,026,934$ -$ 107,000$ 29,200,875$ 29,174,480$ 29,284,336$ 27,867,727$ 27,926,489$ 411,500$ 302,000$ 1,941,759$ 2,278,292$ 2,445,585$ 2,662,186$ 4,341,261$ -$ 16,821,941$ 23,206,479$ 20,721,659$ 10,108,665$ 18,886,961$ 15,292,067$ 425,200 17,941,826 106,424,604 102,214,460 95,066,038 98,664,473 93,332,736 75,000$ 2,544,000$ 12,205,034$ 13,326,743$ 13,927,896$ 14,408,583$ 11,732,712$ 500,200 20,485,826 118,629,638 115,541,203 108,993,934 113,073,056 105,065,448 6,818,194$ 34,452,895$ 170,510,927$ 170,327,564$ 163,780,295$ 164,704,784$ 151,219,442$ -$ -$ 38,702,002$ 37,326,599$ 36,943,872$ 34,777,932$ 33,481,008$ -$ 1,014,555$ 4,502,989$ 5,244,896$ 4,339,954$ 3,420,838$ 3,361,989$ -$ -$ 35,470$ 33,985$ 34,439$ 51,634$ 25,852$ -$ 150,000$ 13,026,545$ 12,294,697$ 12,284,453$ 10,866,368$ 11,370,919$ -$ 81,987$ 1,803,308$ 1,524,537$ 1,489,933$ 1,309,694$ 1,116,164$ 75,000$ 493,078$ 1,598,509$ 1,742,376$ 874,058$ 475,102$ 377,405$ -$ 24,378$ 5,763,547$ 5,416,589$ 5,418,464$ 5,289,417$ 4,531,196$ -$ 50,000$ 315,451$ 293,789$ 273,570$ 185,329$ 186,863$ -$ -$ 10,767,494$ 10,198,874$ 10,673,857$ 9,813,220$ 9,623,923$ -$ 105,360$ 3,229,073$ 3,309,624$ 3,285,159$ 2,993,127$ 2,902,443$ -$ 26,603,202$ 26,603,202$ 27,458,673$ 11,021,656$ 3,984,625$ 5,924,968$ 552,000$ -$ 7,794,582$ 4,630,813$ 3,689,091$ 2,311,145$ 1,539,293$ -$ -$ 7,928,771$ 6,473,754$ 7,682,606$ 19,864,240$ 13,427,980$ 627,000 28,522,560 122,070,943 115,949,206 98,011,112 95,342,671 87,870,003 893,607$ 437,815$ 11,617,734$ 13,705,906$ 13,887,894$ 14,575,752$ 11,717,711$ 1,520,607 28,960,375 133,688,677 129,655,112 111,899,006 109,918,423 99,587,714 2,615,213$ -$ 3,377,331$ 1,270,779$ 1,270,779$ 1,270,779$ 1,270,779$ 2,682,374$ 5,492,520$ 33,444,919$ 39,401,673$ 50,610,510$ 53,515,582$ 50,360,949$ 5,297,587$ 5,492,520$ 36,822,250$ 40,672,452$ 51,881,289$ 54,786,361$ 51,631,728$ 1,090,403 - 19,335,897 19,570,007 19,570,007 19,196,517 19,716,443 ACTUAL ACTUAL BUDGET ESTIMATED FY 2013-14 ALL FUND SUMMARY CAPITAL IMPROVEMENT FUNDS RESERVE FUNDS 45 ANALYSIS OF CHANGES IN FUND BALANCE/WORKING CAPITAL Fund Estimated as of 2012-13 Year End Projected as of 2013-14 Year End Difference Explanation General Fund 8,859,720 6,321,882 (2,537,838) Projected decrease is due to the use of excess reserves to cash flow capital programs. Fund balance at year end will continue to allow 60+ days of operational funding as defined in the City’s Fiscal Policies. Special Revenue Funds 9,697,423 8,155,586 (1,541,837) Projected decrease is due to the use of excess reserves to cash flow capital equipment and improvement programs. Fund balance at year end will continue to allow for the recommended reserve level set by the City Council. Debt Service 764,742 640,641 (124,101) Projected decrease is due to the use of excess reserves to pay current year debt service. Fund balances at year end will allow the city to meet both the designated reserve level set by bond covenants and the recommended reserve level set by the City’s Fiscal Policies. Enterprise Funds 5,767,736 5,205,985 (561,751) Projected decrease in working capital will be used to fund capital projects from excess reserves. Current revenues are estimated to exceed current expenditures. The projected working capital at year end will continue to allow for 75+ days of operational funding. Internal Service Funds 6,506,605 5,708,049 (798,556) Projected decrease in working capital will be used to fund capital projects from excess reserves. Working capital at year end will continue to allow for the recommended level set by the City Council. Reserve Funds 6,317,994 5,297,587 (1,020,407) Projected decrease in working capital is due to the ability to provide refunds from Water & Wastewater Rate Stabilization reserves and use excess reserves for capital expenses. Capital Improvement Funds 13,967,069 5,492,520 (8,474,549) The decrease in fund balance is due to the anticipated completion or partial completion of funded capital improvement projects. Funds remaining will be used for future capital projects defined in the City’s Capital Improvement Program. 46 Beginning Balance, FY13 $9,311,735 $2,688,329 $1,167,779 $2,828,924 (per audit, FYE 2012) FY13 Estimated Revenues 33,166,156 5,499,331 811,794 923,295 Total Available: 42,477,891 8,187,660 1,979,573 3,752,219 FY13 Estimated Expenses (32,478,193) (5,481,027) (792,657) (1,139,164) Capital Expenses (1,139,978)0 0 0 Total Projected Expenses: (33,618,171)(5,481,027)(792,657)(1,139,164) Estimated Ending Balance FY13 8,859,720 2,706,633 1,186,916 2,613,055 FY14 Budgeted Revenues 33,901,762 6,006,016 813,722 1,120,576 Total Available: 42,761,482 8,712,649 2,000,638 3,733,631 FY14 Budgeted Expenses (33,851,706) (5,996,239) (804,421) (1,537,300) Capital Expenses (2,587,894)(100,000)(300,910)0 Total Projected Expenses: (36,439,600)(6,096,239)(1,105,331)(1,537,300) Projected Ending Balance, FY14 6,321,882 2,616,410 895,307 2,196,331 Less: Designated Reserve (307,587)(400,000)0 0 Adjusted Ending Balance 6,014,295 2,216,410 895,307 2,196,331 Recommended Reserve Levels per Fiscal Policy: 5,564,664 2,204,698 600,000 2,196,331 Available for Supplemental:50,056 9,777 9,301 (416,724) Available for Capital:399,575 1,935 286,006 416,724 Total Available 449,631 11,712 295,307 0 Estimated FY12-13 and Budgeted FY13-14 General and Internal Service Funds General Insurance & Benefits Risk Mgmt & Workers Comp Equipment Replacement 47 Fund Balance Summary Estimated FY12-13 and Budgeted FY13-14 Special Revenue Funds Beginning Balance, FY13 $202,930 $106,374 $1,826,851 $498,070 $2,911,521 (per audit, FYE 2012) FY13 Estimated Revenues 305,123 86,685 4,020,258 1,973,093 13,462,531 Total Available: 508,053 193,059 5,847,109 2,471,163 16,374,052 FY13 Estimated Expenses (277,810) (80,589) (3,500,994) (1,780,291) (10,682,815) Capital Expenses 0 0 (374,442)(110,534)(1,975,432) Total Projected Expenses: (277,810)(80,589)(3,875,436)(1,890,825)(12,658,247) Estimated Ending Balance FY13 230,243 112,470 1,971,673 580,338 3,715,805 FY14 Budgeted Revenues 305,120 87,500 4,100,532 1,969,802 13,462,751 Total Available: 535,363 199,970 6,072,205 2,550,140 17,178,556 FY14 Budgeted Expenses (304,165) (81,780) (4,048,832) (1,958,433) (11,377,081) Capital Expenses (55,398)0 (889,809)(261,606)(1,365,811) Total Projected Expenses: (359,563)(81,780)(4,938,641)(2,220,039)(12,742,892) Projected Ending Balance, FY14 175,800 118,190 1,133,564 330,101 4,435,664 Less: Designated Reserve (66,646)0 (5,163)(640)0 Adjusted Ending Balance 109,154 118,190 1,128,401 329,461 4,435,664 Recommended Reserve Levels per Fiscal Policy: 50,000 13,443 500,000 321,934 2,000,000 Available for Supplemental:955 5,720 51,700 11,369 2,085,670 Available for Capital:58,199 99,027 576,701 (3,842)349,994 Total Available 59,154 104,747 628,401 7,527 2,435,664 Hotel/ Motel EDC 1/2 Cent Sales Tax CCPD 1/4 Cent Sales Tax Car RentalJuvenile Case Fund 48 Fund Balance Summary Estimated FY12-13 and Budgeted FY13-14 Special Revenue Funds (continued) Beginning Balance, FY13 $152,963 $77,327 $0 $159,825 $0 $158,603 (per audit, FYE 2012) FY13 Estimated Revenues 1,000 104,587 2,763,970 126,860 7,858 61,000 Total Available:153,963 181,914 2,763,970 286,685 7,858 219,603 FY13 Estimated Expenses (58,172) (104,587) (63,345) (232,136)(7,858)0 Capital Expenses 0 0 0 0 0 0 Total Projected Expenses:(58,172)(104,587)(63,345)(232,136)(7,858)0 Estimated Ending Balance FY13 95,791 77,327 2,700,625 54,549 0 219,603 FY14 Budgeted Revenues 1,000 148,927 0 718,012 116,442 60,000 Total Available:96,791 226,254 2,700,625 772,561 116,442 279,603 FY14 Budgeted Expenses (1,000) (148,927) (271,234) (124,802) (116,442) (60,000) Capital Expenses 0 0 (1,446,603)0 0 0 Total Projected Expenses:(1,000)(148,927)(1,717,837)(124,802)(116,442)(60,000) Projected Ending Balance, FY14 95,791 77,327 982,788 647,759 0 219,603 Less: Designated Reserve 0 0 0 0 0 0 Adjusted Ending Balance 95,791 77,327 982,788 647,759 0 219,603 Recommended Reserve Levels per Fiscal Policy: 0 0 0 0 0 0 Available for Supplemental:0 0 (271,234) 593,210 0 0 Available for Capital:95,791 77,327 1,254,022 54,549 0 219,603 Total Available 95,791 77,327 982,788 647,759 0 219,603 Public Safety Special Revenue Fund Cable PEG Fee Fund Glade Parks TIRZ Police Drug Fund Police Seized Assets Fund Glade Parks PID 49 Beginning Balance, FY13 $5,969,631 $46,893 $466,172 $403,952 $33,343 $25,592 $149,834 (per audit, FYE 2012) FY13 Estimated Revenues 19,795,750 1,148,456 704,500 436,230 60,000 4,394,218 1,529,521 Residual Equity Transfer 0 0 0 0 0 120,000 0 Total Available: 25,765,381 1,195,349 1,170,672 840,182 93,343 4,539,810 1,679,355 FY13 Estimated Expenses (19,638,105) (1,117,456) (699,521) (388,920) (55,000) (4,514,062) (1,499,364) Capital Expenses (1,245,788)0 (278,000)(80,140)0 0 0 Total Projected Expenses: (20,883,893)(1,117,456)(977,521)(469,060)(55,000)(4,514,062)(1,499,364) Estimated Ending Balance FY13 4,881,488 77,893 193,151 371,122 38,343 25,748 179,991 FY14 Budgeted Revenues 20,820,949 1,173,610 709,500 442,732 60,000 3,826,012 1,508,580 Total Available: 25,702,437 1,251,503 902,651 813,854 98,343 3,851,760 1,688,571 FY14 Budgeted Expenses (20,752,835) (1,173,610) (701,440) (437,732) (55,000) (3,826,012) (1,480,613) Capital Expenses (456,654)(14,900)(25,000)(179,338)0 0 0 Total Projected Expenses: (21,209,489)(1,188,510)(726,440)(617,070)(55,000)(3,826,012)(1,480,613) Projected Ending Balance, FY14 4,492,948 62,993 176,211 196,784 43,343 25,748 207,958 Less: Designated Reserve 0 0 0 0 0 0 0 Adjusted Ending Balance 4,492,948 62,993 176,211 196,784 43,343 25,748 207,958 Recommended Reserve Levels per Fiscal Policy: 4,264,281 0 144,132 89,945 0 0 0 Available for Supplemental:68,114 0 8,060 5,000 5,000 0 27,967 Available for Capital:160,553 62,993 24,019 101,839 38,343 25,748 179,991 Total Available 228,667 62,993 32,079 106,839 43,343 25,748 207,958 Texas Star Golf Texas Star Sports Complex Fund Balance Summary Estimated FY12-13 and Budgeted FY13-14 Enterprise Funds Water & Wastewater Service Center Drainage Utility System Recreation Classes Arbor Daze 50 Fund Balance Summary Estimated FY12-13 and Budgeted FY13-14 Debt Service Funds Beginning Balance, FY13 $642,702 $151,882 $1,994 $4,821 $2,365 $41,464 (per audit, FYE 2012) FY13 Estimated Revenues 4,733,417 710,228 901,914 401,998 164,188 682,374 Total Available: 5,376,119 862,110 903,908 406,819 166,553 723,838 FY13 Estimated Expenses (4,817,830) (710,658) (901,914) (401,998) (159,505) (682,701) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (4,817,830)(710,658)(901,914)(401,998)(159,505)(682,701) Estimated Ending Balance FY13 558,289 151,452 1,994 4,821 7,048 41,137 FY14 Budgeted Revenues 3,429,336 713,265 904,615 528,701 163,900 610,250 Total Available: 3,987,625 864,717 906,609 533,522 170,948 651,387 FY14 Budgeted Expenses (3,552,787) (713,915) (904,615) (528,701) (163,900) (610,250) Capital Expenses 0 0 0 0 0 0 Total Projected Expenses: (3,552,787)(713,915)(904,615)(528,701)(163,900)(610,250) Projected Ending Balance, FY14 434,838 150,802 1,994 4,821 7,048 41,137 Less: Designated Reserve 0 (59,410)0 0 0 0 Adjusted Ending Balance 434,838 91,392 1,994 4,821 7,048 41,137 Recommended Reserve Levels per Fiscal Policy: 296,066 0 0 0 0 0 Available for Supplemental:(123,451) (650) 0 0 0 0 Available for Capital:262,223 92,042 1,994 4,821 7,048 41,137 Total Available 138,772 91,392 1,994 4,821 7,048 41,137 Texas Star Golf Course Debt EDC 1/2 Cent Sales Tax Debt G.O.Debt Service Stars Center Debt Water & Wastewater Debt Texas Star Sports Complex Debt 51 Beginning Balance, FY13 $911,535 $804,774 $2,060,725 $768,815 $1,615,264 (per audit, FYE 2012) FY13 Estimated Revenues 6,500 17,000 212,039 102,500 311,850 Total Available:918,035 821,774 2,272,764 871,315 1,927,114 FY13 Estimated Expenses (6,500)0 (116,508)0 (100,000) Residual Equity Transfer 0 0 0 0 (120,000) Capital Expenses 0 0 0 0 (150,000) Total Projected Expenses:(6,500)0 (116,508)0 (370,000) Estimated Ending Balance FY13 911,535 821,774 2,156,256 871,315 1,557,114 FY14 Budgeted Revenues 6,500 0 5,000 102,500 386,200 Total Available:918,035 821,774 2,161,256 973,815 1,943,314 FY14 Budgeted Expenses (6,500)0 (274,107)0 (653,000) Capital Expenses 0 0 0 0 (587,000) Total Projected Expenses:(6,500)0 (274,107)0 (1,240,000) Projected Ending Balance, FY14 911,535 821,774 1,887,149 973,815 703,314 Less: Designated Reserve (906,803)(811,090)(110,295)(162,167)(527,764) Adjusted Ending Balance 4,732 10,684 1,776,854 811,648 175,550 Recommended Reserve Levels per Fiscal Policy: 0 0 0 304,236 786,167 Available for Supplemental:0 0 (269,107) 102,500 (266,800) Available for Capital:4,732 10,684 2,045,961 404,912 (343,817) Total Available 4,732 10,684 1,776,854 507,412 (610,617) * Beginning Balance FY13 adjusted $887 from Preliminary Budget Document to match Consolidated Financial Report. Fund Balance Summary Estimated FY12-13 and Budgeted FY13-14 Reserve Funds EDC 1/2 Cent Sales Tax Debt Reserve Water & Wastewater Debt & Emergency Reserve Texas Star Golf Course Reserve* Water & Wastewater Rate Stabilization Reserve* Texas Star Sports Complex Reserve* 52 Fund Balance Summary - Capital Estimated FY13 and Budgeted FY14 Capital Improvement Projects Water Wastewater W&WW Impact Impact Drainage CIP Fee Fee CIP Beg. Working Capital FY13 $2,277,105 $1,868,369 $521,645 $998,713 FY13 Estimated Revenues 3,682,067 155,842 18,885 280,018 Total Available: 5,959,172 2,024,211 540,530 1,278,731 FY13 Estimated Project Expenditures (1,946,681)(424,495)(60,000)(31,952) Total Expenses: (1,946,681)(424,495) (60,000) (31,952) Estimated Working Capital FY13 $4,012,491 $1,599,716 $480,530 $1,246,779 FY14 Budgeted Revenues 9,224,337 105,000 8,000 25,000 Total Available: 13,236,828 1,704,716 488,530 1,271,779 FY14 Project Expenditures (6,012,000) (420,601) (100,000) (25,000) Budgeted Carryover (7,110,229)0 0 (1,240,830) Total Expenses: (13,122,229)(420,601)(100,000)(1,265,830) Estimated Working Capital FY14 $114,599 $1,284,115 $388,530 $5,949 FY14 Projects Fixed Base Reading System & Meter Replace $4,500,000 $0 $0 $0 Wastewater Line Replacement 539,000 0 0 0 Water Line Replacement 515,000 0 0 0 Meters/Transponders 158,000 0 0 0 Water and Wastewater Rehab 100,000 0 0 0 Well Repairs 200,000 0 0 0 Debt Payments, Refunding Bonds Series 2012 0 250,232 0 0 Debt Payments, 2013 W/WW Revenue Bonds*0 120,369 0 0 TRA Payments 0 50,000 100,000 0 Miscellaneous Drainage Improvements 0 0 0 25,000 Total FY14 Projects $6,012,000 $420,601 $100,000 $25,000 * Adjustment from W&WW CIP to Water Impact Fee Fund. 53 Fund Balance Summary - Capital Estimated FY13 and Budgeted FY14 Capital Improvement Projects EDC Developer's Streets Half-Cent General Escrow CIP CIP CIP Beg. Working Capital FY13 $1,428,599 $2,186,912 $1,354,774 $1,869,762 FY13 Estimated Revenues 23,239 328,537 329,149 1,762,834 Total Available: 1,451,838 2,515,449 1,683,923 3,632,596 FY13 Estimated Project Expenditures (4,079)(858,827)(640,515)(2,951,575) Total Expenses: (4,079) (858,827) (640,515) (2,951,575) Estimated Working Capital FY13 $1,447,759 $1,656,622 $1,043,408 $681,021 FY14 Budgeted Revenues 1,000 10,112,922 52,500 202,500 Total Available: 1,448,759 11,769,544 1,095,908 883,521 FY14 Project Expenditures 0 (1,530,000) (50,000) 0 Budgeted Carryover 0 (10,060,871)(627,600)0 Total Expenses:0 (11,590,871)(677,600)0 Estimated Working Capital FY14 $1,448,759 $178,673 $418,308 $883,521 FY14 Projects Transfer Escrow to Cullum Drive*$67,214 $0 $0 $0 Cullum Drive Construction 0 900,000 0 0 FY2014 39th CDBG - ADA/TAS Improvements 0 300,000 0 0 FY2014 County Overlay - Ector Dr/Midway Dr/Trojan Trai 0 300,000 0 0 Miscellaneous Street Repair 0 30,000 0 0 Irrigation Projects 0 0 25,000 0 Incentives 0 0 25,000 0 Total FY14 Projects $67,214 $1,530,000 $50,000 $0 * Adjustment required. 54 Fund Balance Summary - Capital Estimated FY13 and Budgeted FY14 Capital Improvement Projects Police Car Rental Redevelopment Facility Tax TSGC TSSC CIP CIP CIP CIP CIP Beg. Working Capital FY13 $280,548 $108,625 $4,946,168 $0 $752,151 FY13 Estimated Revenues 251 91 2,727,092 0 705 Total Available: 280,799 108,716 7,673,260 0 752,856 FY13 Estimated Project Expenditures (75,403)(31,190)(6,910,295)0 0 Total Expenses: (75,403) (31,190) (6,910,295)0 0 Estimated Working Capital FY13 $205,396 $77,526 $762,965 $0 $752,856 FY14 Budgeted Revenues 67 0 167,000 587,000 500 Total Available: 205,463 77,526 929,965 587,000 753,356 FY14 Project Expenditures 0 0 (167,000) (587,000) 0 Budgeted Carryover (203,868)(77,432)(680,730)0 0 Total Expenses: (203,868)(77,432)(847,730)(587,000)0 Estimated Working Capital FY14 $1,595 $94 $82,235 $0 $753,356 FY14 Projects Glade Parks Infrastructure Improvements $0 $0 $117,000 $0 $0 ADA Facility Improvements 0 0 50,000 0 0 Golf Course Upgrades 0 0 0 587,000 0 Total FY14 Projects $0 $0 $167,000 $587,000 $0 55 Budgeted FY12-13 Proposed FY13-14 Fund Revenue Use of Reserves Revenue Use of Reserves General 32,354,892$ 1,914,610$ 33,901,762$ 2,587,894$ Hotel/Motel 280,150$ -$ 305,120$ 55,398$ Juvenile Case 82,500$ -$ 87,500$ -$ EDC ½¢ Sales Tax 3,713,616$ 694,304$ 4,100,532$ 889,809$ CCPD ¼¢ Sales Tax 1,782,590$ 110,534$ 1,969,802$ 261,606$ Police Seized Assets Fund 263,970$ -$ -$ 1,717,837$ Police Drug Fund 1,000$ -$ 1,000$ -$ Public Safety Special Revenue 104,587$ -$ 148,927$ -$ Car Rental 12,935,000$ 2,342,688$ 13,462,751$ 1,365,811$ Glade Parks TIRZ 11,630$ -$ 116,442$ -$ Glade Parks PID 219,994$ 8,370$ 718,012$ -$ Cable PEG Fund -$ -$ 60,000$ -$ Water & Wastewater 19,661,720$ 1,521,363$ 20,820,949$ 456,654$ Service Center 1,117,456$ -$ 1,173,610$ 14,900$ Drainage Utility 704,500$ 278,000$ 709,500$ 25,000$ Recreation Classes 383,250$ 90,608$ 442,732$ 179,338$ Arbor Daze 60,000$ -$ 60,000$ -$ Texas Star Golf Course (TSGC)4,453,840$ -$ 3,826,012$ -$ Texas Star Sports Complex (TSSC) 1,480,288$ -$ 1,508,580$ -$ Equip. Replacement 923,295$ 215,869$ 1,120,576$ 416,724$ Insurance 5,499,331$ 50,000$ 6,006,016$ 100,000$ Risk/WC 811,794$ 175,000$ 813,722$ 300,910$ G.O. Debt 3,489,884$ 113,500$ 3,429,336$ 123,451$ Star Center Debt 710,478$ 180$ 713,265$ 650$ EDC Debt 901,914$ -$ 904,615$ -$ Water & Wastewater Debt 401,998$ -$ 528,701$ -$ TSSC Debt 164,188$ -$ 163,900$ -$ TSGC Debt 683,613$ -$ 610,250$ -$ TOTAL 93,197,478$ 7,515,026$ 97,703,612$ 8,495,982$ Where Does The Money Come From? General 35% EDC 4% CCPD 2%Car Rental 14% W&WW 21% Golf 4% Insurance 6% Risk/WC 1% Debt 6% **Other 7% FY13-14 56 Budgeted FY12-13 Proposed FY13-14 Fund Operating Expenses Capital Expenses Operating Expenses Capital Expenses General 32,341,143$ 1,914,610$ 33,851,706$ 2,587,894$ Hotel/Motel 277,810$ -$ 304,165$ 55,398$ Juvenile Case 80,589$ -$ 81,780$ -$ EDC ½¢ Sales Tax 3,514,626$ 694,304$ 4,048,832$ 889,809$ CCPD ¼¢ Sales Tax 1,780,291$ 110,534$ 1,958,433$ 261,606$ Police Seized Assets Fund 263,970$ -$ 271,234$ 1,446,603$ Police Drug Fund 500$ -$ 1,000$ -$ Public Safety Special Revenue 104,587$ -$ 148,927$ -$ Car Rental 10,367,180$ 2,342,688$ 11,377,081$ 1,365,811$ Glade Parks TIRZ 11,630$ -$ 116,442$ -$ Glade Parks PID 228,364$ -$ 124,802$ -$ Cable PEG Fund -$ -$ 60,000$ -$ Water & Wastewater 19,636,105$ 1,521,363$ 20,752,835$ 456,654$ Service Center 1,117,456$ -$ 1,173,610$ 14,900$ Drainage Utility 699,521$ 278,000$ 701,440$ 25,000$ Recreation Classes 370,557$ 90,608$ 437,732$ 179,338$ Arbor Daze 55,000$ -$ 55,000$ -$ Texas Star Golf Course (TSGC)4,451,178$ -$ 3,826,012$ -$ Texas Star Sports Complex (TSSC) 1,442,983$ -$ 1,480,613$ -$ Equip. Replacement 1,139,164$ -$ 1,537,300$ -$ Insurance 5,481,027$ 50,000$ 5,996,239$ 100,000$ Risk/WC 792,657$ 175,000$ 804,421$ 300,910$ G.O. Debt 3,603,384$ -$ 3,552,787$ -$ Star Center Debt 710,658$ -$ 713,915$ -$ EDC Debt 901,914$ -$ 904,615$ -$ Water & Wastewater Debt 401,998$ -$ 528,701$ -$ TSSC Debt 164,188$ -$ 163,900$ -$ TSGC Debt 683,612$ -$ 610,250$ -$ TOTAL 90,622,092$ 7,177,107$ 95,583,772$ 7,683,923$ Where Does The Money Go? General 36% EDC 4%CCPD 2% Car Rental 12% W&WW 22% Golf 4% Insurance 6% Risk/WC 1% Debt 7%**Other 6% FY13-14 57 Revenues General Wtr/WW Debt Enterprise Special Rev. Internal Service TOTAL 2008 29,642,221 17,300,579 8,132,388 7,831,213 19,058,276 6,655,384 88,620,061 2009 29,136,358 16,127,593 6,747,614 7,734,339 16,852,789 5,968,409 82,567,102 2010 28,909,248 16,696,911 15,339,973 7,280,976 16,866,882 5,863,763 90,957,753 2011 29,750,082 19,075,624 13,316,859 7,763,055 18,340,924 6,203,596 94,450,140 2012 31,948,640 18,607,090 19,842,597 8,166,075 19,325,438 6,680,354 104,570,194 2013 Est 33,166,156 19,795,750 7,594,119 8,392,925 22,851,965 7,234,420 99,035,335 2014 Prop 33,901,762 20,820,949 6,350,067 7,720,434 20,910,086 4,940,314 94,643,612 BRIEF EXPLANATION OF REVENUES: Permits Transfers Half Cent Tax Car Rental Tax Revenues derived from an additional 1/2¢ sales tax approved by voters in 1993. State law allows this fund to be used only for economic development, parks, and libraries. Revenue derived from a 5% tax imposed on the short-term rental of self-propelled motor vehicles including passenger cars, vans, SUV's, and light trucks. This tax was approved by voters and became effective February 1, 2000. Grant reimbursements from intergovernmental revenue sources including School Patrol Unit, Auto Theft Task Force, Traffic Safety, Victims Assistance, and DEA. Based on percentage of gross sales from various City funds (5% from enterprise funds and 2.5% from internal service funds). Interest earnings from City investments based on monthly estimated invested balances earning current and realizable market rate. Grants Water/Wastewater Revenue derived from customers/citizens receiving benefits of water and wastewater services via user charges designed to fully recover costs. Franchise Fees Municipal Court Interest Income Based on assessed value of real and personal property, collected from property owners within the City of Euless. This tax is used to fund public services such as police and fire protection, parks and maintenance of streets, curbs, and sidewalks. The levy set for FY14 is 47¢ per $100 of valuation. Sales Taxes are levied on a broad range of goods and services at the point of sale as a percentage of transaction price. Sales tax has continued to climb for the past several years. The current sales tax rate for the City is 8.25% with a portion (6.25%) of the proceeds going to the state. An additional 1/4¢ sales tax was approved by Euless citizens in May 1996. The purpose of this additional sales tax is to lower the ad valorem property tax rate while still providing services desired by the citizens. Projections are based on 25% of projected general fund sales tax revenues. Ad Valorem Tax Sales Tax Additional Sales Tax These revenues consist of fines and fees collected from citations issued and jail arrests made by the City of Euless and D/FW Airport on a daily basis. Franchise fees are broad-based benefit taxes charged for the privilege of using right-of-way within the City of Euless. These fees are based on negotiable contractual agreements between the utility companies and the City and average about 5% of gross receipts. Permits are charges collected by the City for business licenses and permits for general construction. 0 20,000,000 40,000,000 60,000,000 80,000,000 100,000,000 120,000,000 2008 2009 2010 2011 2012 2013 Est 2014 Prop Operating Budget Summary Combined Fund Revenues General Wtr/WW Debt Enterprise Special Rev.Internal Service Note that totals are slightly overstated due to interfund transfers. 58 Expenditures General Water/Sewer Debt Enterprise Special Rev. Internal Service TOTAL 2008 31,911,704 16,739,546 9,644,789 8,238,745 24,649,630 5,608,206 $96,792,620 2009 30,210,464 15,533,239 6,577,493 8,023,201 16,574,593 5,688,619 $82,607,609 2010 28,938,643 16,775,295 15,805,454 7,510,158 15,076,742 6,980,938 $91,087,230 2011 29,633,983 18,134,119 13,320,942 7,912,558 18,001,223 5,501,731 $92,504,556 2012 30,367,467 18,095,144 19,729,823 8,001,780 21,356,720 6,474,293 $104,025,227 2013 Est 33,618,171 20,883,893 7,674,605 8,632,463 19,249,005 7,412,848 $97,470,985 2014 Prop 36,439,600 21,209,489 6,474,168 7,893,645 22,451,923 8,738,870 $103,207,695 BRIEF EXPLANATION OF EXPENDITURE LINE ITEMS: Materials & Supplies Property Maintenance Contract or agreement to maintain City land. Infrastructure Maintenance Contract, repair or agreement for maintenance to City infrastructure. Equipment Maintenance Contract, repair or maintenance of equipment and vehicles. Personal Services Services and Misc. Charges Interfund Transfers Capital Assets Covers all personnel related expenditures including salary, overtime, employee insurance, retirement, allowances, and other employee benefits. Expenditure reimbursement are items budgeted or accounted for in one fund and/or either direct or indirect charges to another fund. All expenditures for capital outlay in compliance with the City's capitalization policy. General rule states that the item is over $5,000 in costs with an estimated useful life of over one year. Goods consumed or which materially and appreciably change through use. Subject to rapid depreciation, deletion and/or loss. Commodities, services, and activities performed by persons or organizations outside City operations under expressed or implied agreement. 0 10,000,000 20,000,000 30,000,000 40,000,000 50,000,000 60,000,000 70,000,000 80,000,000 90,000,000 100,000,000 2008 2009 2010 2011 2012 2013 Est 2014 Prop Operating Budget Summary Combined Fund Expenditures General Water/Sewer Debt Enterprise Special Rev.Internal Service Note that totals are slightly overstated due to interfund transfers. 59 Residential Monthly Service Charges Water Wastewater Trash Drainage Recycling FY14 Prop $8.45 Base Tiered Rates/tgals 0-2 tgals - $2.67 3-8 tgals - $3.60 9-15 tgals - $4.17 16-35 tgals - $4.70 Over 35 tgals - $5.30 $7.25+90% of metered water usage @ $3.19 per tgals. $8.48 $2.50 $1.19 per home $2.53 per home-cart $.98 per apt. unit $.59 for Seniors $1.93 for Seniors home-cart FY13 $8.45 Base Tiered Rates/tgals 0-2 tgals - $2.48 3-8 tgals - $3.41 9-15 tgals - $3.98 16-35 tgals - $4.51 Over 35 tgals - $5.11 $7.25+90% of metered water usage @ $2.83 per tgals. $8.23 $2.50 $1.15 per home $2.45 per home-cart $.97 per apt. unit $.58 for Seniors $1.88 for Seniors home-cart FY12 $7.95 Base Tiered Rates/tgals 0-2 tgals - $2.48 3-8 tgals - $3.41 9-15 tgals - $3.98 16-35 tgals - $4.36 Over 35 tgals - $4.96 $6.75+90% of metered water usage @ $2.70 per tgals. $7.99 $2.50 $1.12 per home $.96 per apt. unit $.56 for Seniors General Fund Key Fiscal Points Proposed FY14 % Change Budget FY13 % Change Actual FY12 Operating Expenses $33,851,706 4.7% $32,341,143 8.5% $29,798,797 Capital Expenses $ 2,587,894 35.2% $ 1,914,610 236.7% $ 568,676 Tax Rate .470000 per $100 Debt = .109381 M&O = .360619 0.0% .470000 per $100 Debt = .114870 M&O = .355130 0.0% .4700 per $100 Debt = .124612 M&O = .345388 Taxable Valuation* $2,858,755,649 3.5% $2,761,884,486 4.8% $2,643,695,438 Debt Rating: Moody’s S & P G.O. = Aa2 W&S = Aa2 Drainage = A1 Sales Tax = A1 G.O. = AA W&S=AA+ Drainage = AA+ G.O. = Aa2 W&S = Aa2 Drainage = A1 Sales Tax = A1 G.O. = AA W&S=AA+ Drainage = AA+ G.O. = Aa2 W&S = Aa2 Drainage = A1 Sales Tax = A1 G.O. = AA W&S=AA+ Drainage = AA+ *Includes minimum taxable value of properties under protest and estimate of incomplete properties. 60 General Fund Revenues Proposed FY13 Budget to General Fund Actual Budget Estimated Budget FY14 Proposed Revenues FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Property Taxes 9,004,314$ 9,661,156$ 9,661,156$ 10,107,677$ 446,521$ 5% Prior Year Property Taxes 48,565$ 50,186$ 52,963$ 48,411$ (1,775)$ (4%) Penalties & Interest 47,607$ 55,000$ 55,000$ 55,000$ -$ 0% Sales Tax 7,500,495$ 7,420,232$ 8,013,650$ 8,181,813$ 761,581$ 10% Additional Sales Tax 1,875,868$ 1,855,058$ 2,006,241$ 2,046,366$ 191,308$ 10% Mixed Drink Tax 54,138$ 55,000$ 53,730$ 55,000$ -$ 0% Electric Franchise 1,718,881$ 1,650,000$ 1,634,000$ 1,643,000$ (7,000)$ (0%) Gas Franchise 305,703$ 365,000$ 291,000$ 276,500$ (88,500)$ (24%) Telephone Franchise 343,861$ 360,000$ 336,000$ 329,000$ (31,000)$ (9%) Sanitation Service 183,872$ 190,000$ 206,000$ 212,000$ 22,000$ 12% Recycling Franchise Fee 14,292$ 14,750$ 14,386$ 14,750$ -$ 0% Cable Franchise Fee 618,482$ 640,000$ 651,196$ 650,000$ 10,000$ 2% W&WW Franchise Tax 929,090$ 983,086$ 984,086$ 1,041,048$ 57,962$ 6% Other Permits 21,880$ 21,000$ 20,000$ 18,000$ (3,000)$ (14%) Health Permits 78,685$ 75,000$ 80,000$ 81,620$ 6,620$ 9% Fire Permits 41,059$ 35,000$ 44,000$ 46,500$ 11,500$ 33% Contractor Regulatory License 59,300$ 55,000$ 61,350$ 64,000$ 9,000$ 16% Minimum Housing 173,874$ 211,820$ 211,820$ 211,820$ -$ 0% Misc. Permits and Fees 110,269$ 53,350$ 58,825$ 51,090$ (2,260)$ (4%) Building Permits 778,664$ 430,000$ 702,400$ 610,000$ 180,000$ 42% Swimming Pools/Concessions 16,239$ 145,000$ 145,000$ 145,000$ -$ 0% Auto Theft Task Force Grant 84,547$ 81,000$ 85,910$ 86,275$ 5,275$ 7% School Resource Officers 278,796$ 278,780$ 284,355$ 290,050$ 11,270$ 4% Municipal Court 2,829,352$ 3,177,000$ 3,025,335$ 3,150,445$ (26,555)$ (1%) Library Fees 49,133$ 52,600$ 53,345$ 55,800$ 3,200$ 6% Ambulance Fees 970,260$ 865,000$ 810,000$ 805,000$ (60,000)$ (7%) Alarm Revenue 131,200$ 135,000$ 131,000$ 131,000$ (4,000)$ (3%) Jail Revenue 422,510$ 300,000$ 350,000$ 350,000$ 50,000$ 17% Interest Income 47,169$ 60,000$ 60,000$ 61,725$ 1,725$ 3% Miscellaneous 386,665$ 169,857$ 116,300$ 97,400$ (72,457)$ (43%) Tower Lease 375,333$ 395,265$ 395,265$ 400,000$ 4,735$ 1% Betterment/Contributions 15,813$ 20,000$ 16,000$ 16,000$ (4,000)$ (20%) Transfers 2,432,724$ 2,494,752$ 2,555,843$ 2,569,472$ 74,720$ 3% TOTAL REVENUES 31,948,640$ 32,354,892$ 33,166,156$ 33,901,762$ 1,546,870$ 5% Use of Reserves -$ 1,914,610$ 1,139,978$ 2,587,894$ 673,284$ 35% TOTAL RESOURCES 31,948,640$ 34,269,502$ 34,306,134$ 36,489,656$ 2,220,154$ 6% Sales & Uses Taxes 30% Licenses/Permits 3% Franchise Fees 12% Fines & Fees 14% Interest 0% Transfers 8% Miscellaneous 3% Property Taxes 30% FY13-14 61 GENERAL FUND FY2014 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Property Taxes Projections are based on current tax rate of 47.00¢ with certified appraisals from Tarrant Appraisal District. Prior Year Property Taxes Projections are based on a 3-year average. Penalties & Interest Projections to remain flat with FY13 estimates. Sales Tax Projections based on current year actual collections with 2.0% growth and new businesses. Additional Sales Tax Based on 25% of projected sales tax revenues. Mixed Drink Tax Projected to remain flat with FY13 budget. Electric Franchise Projected about a ½ percent increase from FY13 estimates as spring FY13 temperatures were slightly below normal. Gas Franchise Projected 5% decrease from FY13 estimate to follow the four year trend of franchises gross receipts but factor in milder than normal winter in FY13. Telephone Access Line Fees Projected 2% decrease from FY13 estimates following historic trend. Sanitation Services Franchise Projection of 3% increase over FY13 estimates based on a rate increase of franchise and customer base growth. Recycling Franchise Projection of 2.5% increase over FY13 estimates based on a rate increase of franchise and customer base growth. Cable Franchise Projected to remain flat with FY13 estimates. Water & Wastewater Franchise Based on 5% of projected gross receipts. Other Permits Based on a conservative prior 3 year average. Health Permits Projected to increase 2% with FY13 estimates. Fire Permits Projected to increase over 5% with FY13 estimates. Contractors Regulatory License Projected to increase over 4% with FY13 estimates. Minimum Housing Projections based on apartment inspection rate structure. Miscellaneous Permits and Fees Projected to decrease about 4% from FY13 budget. Building Permits Projection based on a 5 year average with known increases. Police Program Reimbursements Based on 80% of projected officer salary School Police Reimbursements Based on current contract of four patrol officers. Municipal Court Projected to increase 4% from FY13 estimates. Library Fines Projected to increase almost 5% from FY13 estimates. Ambulance Fees Projected to decrease less than 1% from FY13 estimates. Alarm Revenue Projected to remain flat with FY13 estimates. Jail Revenue Projected to remain flat with FY13 estimates. Interest Income Based on average rate of return of .50%. Miscellaneous Projected to decrease over 16% from FY13 estimates. Tower Lease Revenue Based on current lease agreements. Betterment Contributions Projected to remain flat with FY13 estimates. Transfers Based on administrative fees charged to utility operations and 1/3 of Euless’ portion of the Car Rental Tax. 62 General Fund Multi-Year Analysis FY13 Budget to REVENUE ACTUAL ACTUAL ACTUAL BUDGETED ESTIMATED PROPOSED FY14 Proposed SOURCE FY2010 FY2011 FY2012 FY2013 FY2013 FY2014 % Diff Property Taxes $9,422,860 $8,625,924 $9,100,486 $9,766,342 $9,769,119 $10,211,088 4.6% Franchise Fees $3,967,028 $4,174,627 $4,114,181 $4,202,836 $4,116,668 $4,166,298 (0.9%) Sales & Use Taxes $7,859,607 $8,372,611 $9,430,501 $9,330,290 $10,073,621 $10,283,179 10.2% Fines & Fees $4,440,239 $4,163,439 $4,418,694 $4,674,600 $4,514,680 $4,637,245 (0.8%) Licenses & Permits $751,323 $779,939 $1,263,731 $881,170 $1,178,395 $1,083,030 22.9% Interest Income $113,660 $47,407 $47,169 $60,000 $60,000 $61,725 2.9% Int'gov't./Trans./Misc. $2,354,531 $3,586,135 $3,573,878 $3,439,654 $3,453,673 $3,459,197 0.6% TOTAL REVENUES $28,909,248 $29,750,082 $31,948,640 $32,354,892 $33,166,156 $33,901,762 4.8% Revenue Source - Percentage of General Fund Revenues Average Property Taxes 33% 29% 28% 30% 29% 30% 29.97% Franchise Fees 14% 14% 13% 13% 12% 12% 13.05% Sales & Use Taxes 27% 28% 30% 29% 30% 30% 29.07% Fines & Fees 15% 14% 14% 14% 14% 14% 14.15% Licenses & Permits3%3%4%3%4%3%3.11% Interest Income 0%0%0%0%0%0%0.21% Int'govern./Misc. 8%12% 11% 11% 10% 10% 10.44% TOTAL 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% The graph and chart above depicts the five year trend for revenues which support services and operations accounted for in the General Fund. While indicating which revenue sources have experienced an increase or decrease, the chart indicates what percentage of the total revenue stream a source constitutes. While growth in sales tax revenue helps to reduce the dependency on property taxes, sales taxes are more volatile in nature, and therefore are subject to sharp declines in slower economic periods. Through the years the trend shows property tax to be the largest source of revenues averaging 29.97% of the total. The sales tax trend is the second highest source on average at 29.07% and fines third at 14.15%. Franchise Fees make up approximately 13.05% of total revenues with other sources varying from less than 1% to almost 11%. $0.0 $5.0 $10.0 $15.0 $20.0 $25.0 $30.0 $35.0 FY2010 FY2011 FY2012 FY2013 BUD FY2013 EST FY2014 PROPRevenues In MillionsProperty Taxes Franchise Fees Sales & Use Taxes Fines & Fees Licenses & Permits Interest Income Int'gov't./Trans./Misc. 63 The Cost of City Services Based on average home value of $145,388 each household will pay $546.66* in city taxes for the year, or $45.55 per month, to support these city services: 24 hour Police protection 24 hour Fire protection 24 hour Ambulance service Maintenance of all public streets, street lighting and sidewalks Library facility and service which circulates books and tapes Park facilities including softball fields, walking trails, and a dog park Recreational facilities including a gym, walking track, racquetball courts, and basketball court Animal Control services Environmental Health services Building Inspections and Permitting services Code Enforcement services *$145,388 x 20% or $145,388-29,078= $116,310 $116,310 x .4700/100 = $546.66/year $546.66/ 12 months = $45.55 per month (Assumes 20% homestead exemption) 64 Taxable FY2011 FY2012 FY2013 FY2014 Difference Value 0.470000 0.470000 0.470000 0.470000 From Prior Year $80,000 $376.00 $376.00 $376.00 $376.00 $0.00 $100,000 $470.00 $470.00 $470.00 $470.00 $0.00 $125,000 $587.50 $587.50 $587.50 $587.50 $0.00 Approximated Euless property values only. Category values do not include exemptions. Euless has maintained the same tax rate over the four year period. These values are computed by the Tarrant Appraisal District based on annual valuation of property. $118,437 $124,870 $129,689 $132,567 $137,094 $139,704 $141,846 $140,715 $142,501 $143,064 $145,388 $100,000 $110,000 $120,000 $130,000 $140,000 $150,000 $160,000 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 Average Home Value $0 $100 $200 $300 $400 $500 $600 $700 Tax Liabilities Typical Tax Bill FY2011 FY2012 FY2013 FY2014 Homes valued at approximately $80,000 Homes valued at approximately $100,000 Homes valued at approximately $125,000 65 Operating & Maintenance Debt Service Adj. Net Taxable Value Assessed $2,845,552,006 $2,696,058,060 TIF Increment Value $13,203,644 $13,203,644 Proposed Tax Rate per $100 Valuation 0.360619 0.109381 Estimated Tax Levy $10,261,601 $2,948,975 Est. Percent of Collection (O&M and I&S) 98.50%100.00% Estimated Collections $10,107,677 $2,948,975 Additional Rate Percent $ Amount Sales Tax Total Operating & Maintenance - General Fund* 0.360619 76.73% $10,107,677 2,046,366$ 12,154,043$ Interest and Sinking - Debt Service Fund 0.109381 23.27% $2,948,975 -$ 2,948,975$ TOTAL 0.470000 100.00% $13,056,652 2,046,366$ 15,103,018$ Fiscal Operating & Interest & Total Year Maintenance Sinking Tax Rate 2005 0.331396 0.163604 0.495000 2006 0.340321 0.151456 0.491777 2007 0.343227 0.146273 0.489500 2008 0.340341 0.129659 0.470000 2009 0.351937 0.118063 0.470000 2010 0.360791 0.109209 0.470000 2011 0.343905 0.126095 0.470000 2012 0.345388 0.124612 0.470000 2013 0.355130 0.114870 0.470000 Proposed 2014 0.360619 0.109381 0.470000 *Includes property tax revenue from mineral lease properties in the amount of $24,920. The tax rate ratio funding operations and interest and sinking has averaged 73% and 27% respectively, during the 10 year period. PROPERTY TAXES Estimated Revenues FY14 Proposed Fund Distribution 0.000000 0.100000 0.200000 0.300000 0.400000 0.500000 0.600000 2005 2006 2007 2008 2009 2010 2011 2012 2013 Proposed 2014Cents Per $100 ValuationTen Year Breakdown of Tax Rate Interest & Sinking Operating & Maintenance 66 School* $1.3875 55% County $0.2640 11% College $0.1495 6% Euless $0.4700 19% Hospital $0.2279 9% Overlapping Tax Liability Average Homeowner Historically, the City of Euless' portion of this tax liability has declined or remained the same. This information is utilized to determine the total tax liability of the average homeowner in the City of Euless. The current tax rates are shown. The total overlapping tax rate for our citizens is $2.499 for the 2014 fiscal year, with the City's share approximately 19% of the combined total. The average residential assessed valuation is estimated at $145,388. Based on this average value, the total overlapping tax liability for fiscal year 2014 is $3,633. SCHOOL: HEB ISD = 1.3875* GC ISD = 1.3201 67 PROPERTY TAXES Direct and Overlapping Historical Property Tax Rates-Direct & Overlapping Fiscal Year Jr. College Hospital County City School TOTAL 2004 0.139380 0.235397 0.272500 0.495000 1.661600 2.803877 2005 0.139380 0.235397 0.272500 0.495000 1.710500 2.852777 2006 0.139380 0.235397 0.272500 0.491777 1.723000 2.862054 2007 0.139380 0.235397 0.272500 0.489500 1.597000 2.733777 2008 0.139380 0.230397 0.266500 0.470000 1.303711 2.409988 2009 0.138000 0.227900 0.264000 0.470000 1.295000 2.394900 2010 0.137670 0.227897 0.264000 0.470000 1.295453 2.395020 2011 0.137640 0.227897 0.264000 0.470000 1.288189 2.387726 2012 0.148970 0.227897 0.264000 0.470000 1.414000 2.524867 2013 0.148970 0.227897 0.264000 0.470000 1.407500 2.518367 2014 0.149500 0.227897 0.264000 0.470000 1.387500 2.498897 % Change Jr. College Hospital County City School TOTAL 2005 0.00% 0.00% 0.00% 0.00% 2.94% 1.74% 2006 0.00% 0.00% 0.00% -0.65% 0.73% 0.33% 2007 0.00% 0.00% 0.00% -0.46% -7.31% -4.48% 2008 0.00% -2.12% -2.20% -3.98% -18.36% -11.84% 2009 -0.99% -1.08% -0.94% 0.00% -0.67% -0.63% 2010 -0.24% 0.00% 0.00% 0.00% 0.03% 0.01% 2011 -0.02% 0.00% 0.00% 0.00% -0.56% -0.30% 2012 8.23% 0.00% 0.00% 0.00% 9.77% 5.74% 2013 0.00% 0.00% 0.00% 0.00% -0.46% -0.26% 2014 0.36% 0.00% 0.00% 0.00% -1.42% -0.77% Ten Year Average Jr. College Hospital County City School TOTAL 2005-2014 0.73% -0.32% -0.31% -0.51% -1.53% -1.05% Over the last ten years, the City's tax rate has decreased an average of 0.51% and the overlapping rate has decreased an average of 1.05%. 0.0000 0.5000 1.0000 1.5000 2.0000 2.5000 3.0000 3.5000 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013Tax Rate (In Pennies)Jr. College Hospital County City School Per $100 Valuation 68 Property Tax Revenues YTD Collection Review As of 9/30/13 Revenue FY 2013 FY 2012 CY Increase/ % of Change Type YTD Collections YTD Collections (Decrease) from PY from PY Current Year $12,648,635 $12,252,510 $396,125 3.2% Prior Year $131,928 $65,455 $66,473 101.6% Penalty & Int.$113,019 $64,792 $48,227 74.4% Total $12,893,582 $12,382,757 $510,825 4.1% Notes: Collections include General & Debt Service Funds. Property Tax Monthly Revenues Current Year Collections Report FY 2013 FY 2012 CY Increase/ % of Change Month Collections Collections (Decrease) from PY from PY October $275,028 $202,830 $72,198 35.6% November $611,418 $541,984 $69,434 12.8% December $4,321,511 $3,787,572 $533,939 14.1% January $4,086,557 $4,342,657 ($256,100)-5.9% February $2,892,834 $2,939,055 ($46,221)-1.6% March $79,011 $53,671 $25,340 47.2% April $44,092 $29,750 $14,342 48.2% May $12,820 $31,940 ($19,120)-59.9% June $207,729 $184,773 $22,956 12.4% July $117,510 $118,186 ($676)-0.6% August $4,135 $16,906 ($12,771)-75.5% September ($4,010)$3,186 ($7,196)-225.9% TOTAL YTD through September $12,648,635 $12,252,510 $396,125 3.2% Note:Collections do not include Penalties or Interest ($500,000) $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 $5,000,000 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEPT Comparison of FY 2012 to FY 2013 Property Tax Monthly Revenues Current Year Collections FY 2012 FY 2013 69 2010-11 % of 2011-12 % of 2012-13 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total OCT 509,828$ 509,828$ 8% 548,489$ 548,489$ 7% $625,197 625,197$ 8% NOV 609,003$ 1,118,830$ 17% 679,051$ 1,227,540$ 17% $688,150 1,313,347$ 16% DEC 486,620$ 1,605,451$ 24% 541,165$ 1,768,705$ 24% $685,672 1,999,018$ 25% JAN 475,725$ 2,081,176$ 31% 535,385$ 2,304,089$ 31% $575,688 2,574,707$ 32% FEB 632,327$ 2,713,504$ 41% 655,481$ 2,959,570$ 40% $764,899 3,339,606$ 42% MAR 489,585$ 3,203,089$ 48% 513,059$ 3,472,629$ 47% $594,892 3,934,497$ 49% APR 425,485$ 3,628,574$ 54% 546,354$ 4,018,982$ 54% $590,215 4,524,712$ 57% MAY 668,989$ 4,297,562$ 65% 749,016$ 4,767,998$ 64% $744,865 5,269,577$ 66% JUN 530,687$ 4,828,249$ 74% 583,053$ 5,351,051$ 72% $650,183 5,919,760$ 74% JUL 494,403$ 5,322,652$ 82% 707,728$ 6,058,779$ 82% $662,907 6,582,667$ 82% AUG 675,482$ 5,998,134$ 92% 740,810$ 6,799,589$ 92% $760,620 7,343,287$ 92% SEP 538,284$ 6,536,419$ 100% 618,243$ 7,417,832$ 100% $647,259 $7,990,546 100% AVG:$544,702 AVG:$618,153 AVG:$665,879 HI:$675,482 HI:$749,016 HI:$764,899 LO:$425,485 LO:$513,059 LO:$575,688 City of Euless Summary of General Fund Sales Tax $- $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Months General Sales Tax Revenue 2010-11 2011-12 2012-13 70 2010-11 % of 2011-12 % of 2012-13 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total OCT 127,457$ 127,457$ 8% 137,122$ 137,122$ 7% $156,299 156,299$ 8% NOV 152,251$ 279,708$ 17% 169,763$ 306,885$ 17% $172,038 328,337$ 16% DEC 121,655$ 401,363$ 24% 135,291$ 442,176$ 24% $171,418 499,755$ 25% JAN 118,931$ 520,294$ 31% 133,846$ 576,022$ 31% $143,922 643,677$ 32% FEB 158,082$ 678,376$ 41% 163,870$ 739,893$ 40% $191,225 834,901$ 42% MAR 122,396$ 800,772$ 48% 128,265$ 868,157$ 47% $148,723 983,624$ 49% APR 106,371$ 907,143$ 54% 136,588$ 1,004,746$ 54% $147,554 1,131,178$ 57% MAY 167,247$ 1,074,391$ 65% 187,254$ 1,192,000$ 64% $186,216 1,317,394$ 66% JUN 132,672$ 1,207,062$ 74% 145,763$ 1,337,763$ 72% $162,546 1,479,940$ 74% JUL 123,601$ 1,330,663$ 82% 176,932$ 1,514,695$ 82% $165,727 1,645,667$ 82% AUG 168,871$ 1,499,534$ 92% 185,203$ 1,699,897$ 92% $190,155 1,835,822$ 92% SEP 134,571$ 1,634,105$ 100% 154,561$ 1,854,458$ 100% $161,815 1,997,636$ 100% AVG:$136,175 AVG:$154,538 AVG:$166,470 HI:$168,871 HI:$187,254 HI:$191,225 LO:$106,371 LO:$128,265 LO:$143,922 City of Euless ¼ ¢ Additional Sales Tax $- $50,000 $100,000 $150,000 $200,000 $250,000 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP ¼ ¢ Additional Sales Tax Revenue 2010-11 2011-12 2012-13 71 FY 09-10 FY 10-11 FY 12-13 % of % of % of Month MONTHLY Cumulative Total MONTHLY Cumulative Total MONTHLY Cumulative Total OCT $249,211 $249,211 9% $273,834 $273,834 10% $285,899 $285,899 9% NOV $213,726 $462,937 16% $191,937 $465,771 16% $221,901 $507,799 15% DEC $192,861 $655,798 23% $173,716 $639,487 23% $200,608 $708,407 22% JAN $278,575 $934,373 32% $239,029 $878,517 31% $256,178 $964,585 29% FEB $297,839 $1,232,212 42% $329,679 $1,208,196 43% $313,952 $1,278,537 39% MAR $357,068 $1,589,280 55% $241,328 $1,449,523 51% $336,094 $1,614,631 49% APR $232,408 $1,821,688 63% $241,986 $1,691,510 60% $263,672 $1,878,303 57% MAY $241,765 $2,063,453 71% $265,178 $1,956,688 69% $247,895 $2,126,199 65% JUN $217,718 $2,281,171 78% $196,780 $2,153,468 76% $255,326 $2,381,525 73% JUL $226,330 $2,507,500 86% $257,869 $2,411,337 85% $312,814 $2,694,339 82% AUG $235,719 $2,743,220 94% $234,151 $2,645,488 94% $304,775 $2,999,114 91% SEP $170,908 $2,914,128 100% $183,865 $2,829,353 100% $283,409 $3,282,523 100% Total $2,914,128 $2,829,353 $3,282,523 Municipal Court Revenues $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP MUNICIPAL COURT Monthly Revenues FY 09-10 FY 10-11 FY 12-13 72 FY2010-11 FY2011-12 FY2012-13 MONTH City DFW Total City DFW Total City DFW Total OCT 1,925 270 2,195 1,980 160 2,140 2,584 179 2,763 NOV 2,172 156 2,328 1,913 149 2,062 1,893 130 2,023 DEC 2,194 176 2,370 1,838 101 1,939 1,939 71 2,010 JAN 2,850 116 2,966 2,032 118 2,150 2,238 150 2,388 FEB 1,874 115 1,989 2,172 67 2,239 2,149 209 2,358 MAR 2,484 196 2,680 2,102 112 2,214 1,957 203 2,160 APR 1,907 97 2,004 2,378 129 2,507 2,530 224 2,754 MAY 2,118 137 2,255 2,505 133 2,638 2,607 273 2,880 JUN 2,003 158 2,161 2,201 104 2,305 2,573 283 2,856 JUL 1,665 128 1,793 2,227 143 2,370 3,070 353 3,423 AUG 1,944 94 2,038 1,927 242 2,169 2,653 466 3,119 SEP 2,037 206 2,243 2,041 115 2,156 3,168 290 3,458 Total 25,173 1,849 27,022 25,316 1,573 26,889 29,361 2,831 32,192 % of Total 93.2% 6.8% 100.0% 94.2% 5.8% 100.0% 91.2% 8.8% 100.0% City Of Euless Municipal Court Case Volume Analysis 0 500 1,000 1,500 2,000 2,500 3,000 3,500 4,000 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Comparison of FY2012 to FY2013 Municipal Court Monthly Cases Filed FY 13 DFW Airport FY 13 City of Euless FY 12 Totals 73 2010-11 % of 2011-12 % of 2012-13 % of Actual Total Actual Total Actual Total Electric 1,611,160$ 43% 1,718,881$ 44% 1,609,056$ 39% Gas 334,123$ 9% 305,703$ 8% 306,295$ 8% Phone 305,398$ 8% 263,842$ 7% 346,864$ 9% Sanitation 158,921$ 4% 167,657$ 4% 203,770$ 5% Recycling 12,744$ 0% 13,082$ 0% 15,013$ 0% Cable 491,806$ 13% 586,037$ 15% 645,301$ 16% Water/WW 837,490$ 22% 825,118$ 21% 951,400$ 23% Total Gross Receipt Taxes 3,751,642$ 100% 3,880,320$ 100% 4,077,699$ 100% City of Euless Gross Receipts Revenues Electric 42.95% Gas 8.91% Phone 8.14% Sanitation 4.24% Recycling 0.34% Cable 13.11% Water/WW 22.32% FY2011 Electric 44.30% Gas 7.88% Phone 6.80% Sanitation 4.32% Recycling 0.34% Cable 15.10% Water/WW 21.26% FY2012 ELECTRIC 39.46% GAS 7.51%PHONE 8.51% SANITATION 5.00% RECYCLING 0.37% CABLE 15.83% WATER /WW 23.33% FY2013 74 FY2010-11 FY2011-12 FY2012-13 % of % of % of Month MONTHLY YTD Total MONTHLY YTD Total MONTHLY YTD Total Oct $50,792 $50,792 6% $70,803 $70,803 6% $170,347 $170,347 14% Nov $65,404 $116,196 15% $70,119 $140,923 11% $78,139 $248,486 21% Dec $63,855 $180,051 23% $76,204 $217,127 17% $59,570 $308,056 26% Jan $71,143 $251,194 32% $152,446 $369,572 29% $62,047 $370,103 31% Feb $45,247 $296,441 38% $71,951 $441,524 35% $253,029 $623,132 52% Mar $95,840 $392,281 50% $142,953 $584,477 46% $69,556 $692,688 58% Apr $65,101 $457,382 58% $131,088 $715,565 56% $72,902 $765,590 64% May $60,355 $517,737 66% $123,221 $838,786 66% $148,052 $913,643 77% Jun $58,789 $576,527 73% $119,449 $958,235 75% $64,994 $978,637 82% Jul $65,507 $642,033 82% $48,314 $1,006,549 79% $65,039 $1,043,676 88% Aug $74,945 $716,978 91% $209,352 $1,215,901 96% $79,749 $1,123,425 94% Sep $70,386 $787,364 100% $53,813 $1,269,714 100% $66,608 $1,190,033 100% Total $787,364 $1,269,714 $1,190,033 DEVELOPMENT REVENUE SUMMARY $0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 Oct Nov Dec Jan Feb Mar Apr May Jun Jul Aug Sep Development Monthly Revenues FY2010-11 FY2011-12 FY2012-13 75 General Fund Expenditures Proposed FY13 Budget to General Fund Actual Budget Estimated Budget FY14 Proposed Expenditures FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. City Council 18,878$ 38,875$ 38,875$ 38,875$ -$ 0% City Administration 468,127$ 491,997$ 491,997$ 505,129$ 13,132$ 3% City Secretary 316,611$ 329,865$ 329,865$ 342,836$ 12,971$ 4% Communications/Marketing 4,167$ 12,773$ 12,773$ 12,773$ -$ 0% Total - City Administration 807,783$ 873,510$ 873,510$ 899,613$ 26,103$ 3% Finance/Budget 200,583$ 209,172$ 209,172$ 216,371$ 7,199$ 3% Municipal Court 618,135$ 703,891$ 703,891$ 685,662$ (18,229)$ (3%) Accounting 202,726$ 280,027$ 280,027$ 308,691$ 28,664$ 10% Purchasing 79,997$ 83,538$ 83,538$ 86,261$ 2,723$ 3% Total - Finance 1,101,441$ 1,276,628$ 1,276,628$ 1,296,985$ 20,357$ 2% Emergency Management 20,769$ 30,459$ 30,459$ 39,855$ 9,396$ 31% Police Code Compliance 1,217,730$ 1,337,919$ 1,337,919$ 1,400,058$ 62,139$ 5% Police Administration 615,763$ 649,681$ 649,681$ 692,580$ 42,899$ 7% Police Patrol 4,302,155$ 4,755,028$ 4,755,028$ 4,865,437$ 110,409$ 2% Police CID 1,626,191$ 1,699,032$ 1,699,032$ 1,740,213$ 41,181$ 2% Police Service 1,731,058$ 1,881,947$ 1,881,947$ 1,972,926$ 90,979$ 5% Police Detention 1,397,487$ 1,459,401$ 1,459,401$ 1,497,756$ 38,355$ 3% Total-Police 10,911,153$ 11,813,467$ 11,813,467$ 12,208,825$ 395,358$ 3% Fire Marshal/Education 495,686$ 523,574$ 523,574$ 550,865$ 27,291$ 5% Fire Administration 311,936$ 324,258$ 324,258$ 484,049$ 159,791$ 49% EMS/Suppression 7,212,182$ 7,249,077$ 7,249,077$ 7,554,724$ 305,647$ 4% Total-Fire 8,019,804$ 8,096,909$ 8,096,909$ 8,589,638$ 492,729$ 6% Information Services 273,491$ 317,753$ 317,753$ 331,637$ 13,884$ 4% Personnel 326,920$ 344,791$ 344,791$ 381,354$ 36,563$ 11% Facility Maintenance 740,114$ 806,877$ 806,877$ 865,815$ 58,938$ 7% Library 612,809$ 652,001$ 652,001$ 673,759$ 21,758$ 3% Total - Administrative Services 1,953,334$ 2,121,422$ 2,121,422$ 2,252,565$ 131,143$ 6% Planning & Development 205,345$ 260,722$ 260,722$ 278,616$ 17,894$ 7% Inspection Services 329,153$ 320,673$ 320,673$ 332,125$ 11,452$ 4% Total-Development 534,498$ 581,395$ 581,395$ 610,741$ 29,346$ 5% Recreation 561,003$ 624,380$ 624,380$ 621,446$ (2,934)$ (0%) Parks 1,205,486$ 1,292,555$ 1,342,555$ 1,308,364$ 15,809$ 1% Swimming Pools 93,338$ 132,500$ 132,500$ 132,500$ -$ 0% Senior Center 174,233$ 263,215$ 213,215$ 227,089$ (36,126)$ (14%) Recreation Admin.67,327$ 73,584$ 73,584$ 75,735$ 2,151$ 3% Total-Parks & Comm Srvcs 2,101,387$ 2,386,234$ 2,386,234$ 2,365,134$ (21,100)$ (1%) Street Maintenance 861,748$ 1,157,843$ 1,157,843$ 1,291,724$ 133,881$ 12% Animal Control 261,347$ 288,134$ 288,134$ 294,741$ 6,607$ 2% City Engineer 29,550$ 108,034$ 108,034$ 85,008$ (23,026)$ (21%) Total - Public Works 1,152,645$ 1,554,011$ 1,554,011$ 1,671,473$ 117,462$ 8% Legal Services 171,955$ 105,000$ 105,000$ 105,000$ -$ 0% Non-Departmental 3,033,859$ 3,510,567$ 3,647,617$ 3,829,732$ 319,165$ 9% Betterment 10,938$ 22,000$ 22,000$ 22,000$ -$ 0% Total - Non-Depart. 3,216,752$ 3,637,567$ 3,774,617$ 3,956,732$ 319,165$ 9% Total Operating Expenses 29,798,797$ 32,341,143$ 32,478,193$ 33,851,706$ 1,510,563$ 5% Capital Expenses 568,676$ 1,914,610$ 1,139,978$ 2,587,894$ 673,284$ 35% Total Expenses 30,367,473$ 34,255,753$ 33,618,171$ 36,439,600$ 2,183,847$ 6% City Admin 2% Police 33% Fire 24% Development 2% Non-Depart 11% Admin Srvcs 6% Finance 4% Public Works 5% PACS 6% Capital 7%FY13-14 76 2005 2006 2007 2008 2009* 2010* 2011* 2012 2013 2014 Population 49,950 50,750 52,900 53,400 54,073 54,200 51,277 51,340 51,500 51,750 Actual Actual Actual Actual Actual Actual Actual Actual Estimated Proposed Library 666,647$ 669,677$ 704,790$ 748,754$ 676,950$ 608,341$ 602,133$ 612,810$ 647,959$ 684,639$ Per Capita 13$ 13$ 13$ 14$ 13$ 11$ 12$ 12$ 13$ 13$ Streets 670,732$ 656,964$ 693,711$ 943,171$ 861,885$ 610,996$ 713,740$ 861,749$ 1,144,223$ 1,302,556$ Per Capita 13$ 13$ 13$ 18$ 16$ 11$ 14$ 17$ 22$ 25$ Police 7,593,673$ 8,102,997$ 8,533,218$ 9,004,531$ 9,483,458$ 9,714,595$ 10,011,972$ 10,911,150$ 11,579,848$ 12,216,868$ Per Capita 152$ 160$ 161$ 169$ 175$ 179$ 195$ 213$ 225$ 236$ Fire 5,304,286$ 5,593,981$ 6,382,670$ 6,935,605$ 7,139,282$ 7,223,911$ 7,626,313$ 8,019,804$ 8,245,186$ 8,611,187$ Per Capita 106$ 110$ 121$ 130$ 132$ 133$ 149$ 156$ 160$ 166$ Parks/Recreation 1,937,013$ 2,056,521$ 2,168,077$ 2,258,027$ 2,167,061$ 1,889,702$ 1,969,623$ 2,101,387$ 2,393,499$ 2,357,120$ Per Capita 39$ 41$ 41$ 42$ 40$ 35$ 38$ 41$ 46$ 46$ REVENUES General Fund 22,241,496$ 26,042,663$ 27,788,989$ 28,075,693$ 27,563,025$ 27,294,649$ 27,139,966$ 29,584,030$ 31,158,113$ 31,332,290$ Transfers 1,479,766$ 1,582,731$ 1,482,842$ 1,566,528$ 1,573,333$ 1,614,599$ 2,610,116$ 2,364,609$ 2,420,190$ 2,569,472$ Total 23,721,262$ 27,625,394$ 29,271,831$ 29,642,221$ 29,136,358$ 28,909,248$ 29,750,082$ 31,948,639$ 33,578,303$ 33,901,762$ Per Capita 475$ 544$ 553$ 555$ 539$ 533$ 580$ 622$ 652$ 655$ CONSUMER PRICE INDEX U.S. 184.3 188.9 189.6 205.9 207.3 211.3 214.8 222.8 228.1 233.1 D/FW Metroplex 195.4 198.8 201.5 198.5 200.1 204.3 204.9 209.3 211.1 215.5 * population updated GENERAL FUND EXPENDITURES PER CAPITA EXPENDITURES Department As population has continued to escalate, so has the demand for City services. Over the past ten years, in an effort to keep pace with population growth, expenditures have also grown to ensure quality services are provided to all Euless residents. Expenditures for police and fire protection have increased 61% and 62% respectively (per capita increase: $152-$236 and $106-$166). While user fees have increased along with library services, expenditures have remained relatively stable (per capita flat at $13). In an attempt to provide a higher quality of life for the citizens of Euless, expansion of the parks system and growth in recreational opportunities have resulted in a 22% increase in expenditures. Per capita expenditures for street repair and maintenance have grown from $13 to $25 as a result of the City's efforts to provide quality infrastructure by allocating additional funds for street overlay, sidewalk maintenance, lighting, and traffic signals. $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 $20,000,000 $22,000,000 $24,000,000 $26,000,000 2005 2006 2007 2008 2009* 2010* 2011* 2012 2013 2014 Library Streets Parks/Recreation Fire Police 77 GENERAL FUND Department FY12 Actual FY13 Budget FY13 Estimated FY14 Proposed City Administration Personnel $740,022 $774,708 $774,708 $798,240 Operations $66,622 $97,066 $97,066 $99,637 Capital $0 $0 $0 $0 Transfers $1,139 $1,736 $1,736 $1,736 TOTAL $807,783 $873,510 $873,510 $899,613 Fiscal Services Personnel $974,368 $1,127,635 $1,127,635 $1,157,792 Operations $127,073 $148,993 $148,993 $139,193 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $1,101,441 $1,276,628 $1,276,628 $1,296,985 Police Personnel $10,266,652 $11,151,795 $11,143,495 $11,377,288 Operations $446,044 $510,733 $510,733 $584,456 Capital $5,608 $17,180 $17,180 $17,180 Transfers $192,849 $199,759 $199,759 $295,901 TOTAL $10,911,153 $11,879,467 $11,871,167 $12,274,825 Fire Personnel $7,502,736 $7,598,390 $7,691,466 $8,046,956 Operations $288,199 $309,960 $308,193 $353,062 Capital $6,402 $9,000 $9,000 $13,000 Transfers $222,467 $179,559 $179,559 $201,620 TOTAL $8,019,804 $8,096,909 $8,188,218 $8,614,638 Administrative Services Personnel $1,286,435 $1,339,950 $1,317,215 $1,302,295 Operations $659,238 $788,164 $788,164 $957,612 Capital $0 $0 $0 $0 Transfers $7,661 $13,308 $13,308 $12,658 TOTAL $1,953,334 $2,141,422 $2,118,687 $2,272,565 Planning & Development Personnel $497,295 $551,853 $551,853 $568,932 Operations $27,029 $22,614 $22,614 $34,347 Capital $0 $0 $0 $0 Transfers $10,174 $6,928 $6,928 $7,462 TOTAL $534,498 $581,395 $581,395 $610,741 Community Services Personnel $1,733,655 $1,768,611 $1,822,702 $1,709,493 Operations $306,583 $523,902 $487,214 $553,180 Capital $0 $0 $0 $0 Transfers $61,149 $93,721 $93,721 $102,461 TOTAL $2,101,387 $2,386,234 $2,403,637 $2,365,134 Public Works Personnel $744,354 $897,127 $831,547 $916,166 Operations $170,317 $227,843 $227,843 $227,843 Capital $158,825 $362,500 $362,500 $462,500 Transfers $79,149 $91,541 $91,541 $89,964 TOTAL $1,152,645 $1,579,011 $1,513,431 $1,696,473 Nondepartmental Personnel $439,711 $555,337 $578,240 $648,763 Operations $2,753,797 $3,139,564 $3,104,564 $3,395,162 Capital $350,966 $1,147,745 $1,505,276 $2,076,834 Transfers $240,954 $241,000 $241,000 $287,867 TOTAL $3,785,428 $5,083,646 $5,429,080 $6,408,626 FUND TOTAL $30,367,473 $33,898,222 $34,255,753 $36,439,600 78 YEAR PERSONNEL OPERATING CAPITAL TRANSFERS TOTAL 2005 $17,595,054 $3,867,334 $630,922 $771,363 $22,864,673 2006 $18,620,855 $4,915,939 $664,080 $7,170,925 $31,371,799 2007 $20,417,884 $5,101,744 $1,084,016 $981,525 $27,585,169 2008 $21,719,005 $6,092,739 $1,555,289 $2,544,665 $31,911,698 2009 $22,959,461 $5,200,881 $1,198,595 $851,527 $30,210,464 2010 $22,601,361 $4,666,527 $674,956 $995,799 $28,938,643 2011 $23,429,267 $4,918,795 $513,724 $772,198 $29,633,984 2012 $24,185,228 $4,844,902 $521,801 $815,542 $30,367,473 2013 Est. $25,838,861 $5,695,384 $1,893,956 $827,552 $34,255,753 2014 Prop. $26,525,925 $6,344,492 $2,569,514 $999,669 $36,439,600 General Fund Expenditures Multi -Year Comparison $0 $5,000,000 $10,000,000 $15,000,000 $20,000,000 $25,000,000 $30,000,000 $35,000,000 2005 2006 2007 2008 2009 2010 2011 2012 2013 Est. 2014 Prop. PERSONNEL OPERATING CAPITAL TRANSFERS 79 Water & Wastewater Revenues Proposed FY13 Budget to Water & Wastewater Actual Budget Estimated Budget FY14 Proposed Revenues FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Interest Income(1)27,087$ 30,000$ 27,000$ 30,000$ -$ 0% Sanitation 173,885$ 175,000$ 185,000$ 190,000$ 15,000$ 9% Water Service 10,936,311$ 11,432,138$ 11,432,138$ 12,016,997$ 584,859$ 5% Wastewater Service 6,269,741$ 6,918,582$ 6,918,582$ 7,483,295$ 564,713$ 8% Reclaimed Water Service 223,484$ 215,000$ 215,000$ 194,657$ (20,343)$ (9%) New Meters(1)32,599$ 25,000$ 25,000$ 25,000$ -$ 0% Reconnect Fees(1)228,128$ 200,000$ 220,000$ 220,000$ 20,000$ 10% Inspection Fees(1)50,210$ 50,000$ 125,000$ 65,000$ 15,000$ 30% Miscellaneous(1)36,289$ 35,000$ 89,030$ 35,000$ -$ 0% Penalties 268,565$ 275,000$ 260,000$ 260,000$ (15,000)$ (5%) Initiations/Transfer Fees(1)26,085$ 26,000$ 26,000$ 26,000$ -$ 0% Recycling Fees 270,651$ 280,000$ 273,000$ 275,000$ (5,000)$ (2%) Use of Rate Stabilization 181,844$ 99,508$ 99,508$ 274,107$ 174,599$ 175% Rate Stabilization Rebate (181,844)$ (99,508)$ (99,508)$ (274,107)$ (174,599)$ 175% Transfers 305,254$ -$ -$ -$ -$ 0% TOTAL REVENUES 18,848,289$ 19,661,720$ 19,795,750$ 20,820,949$ 1,159,229$ 6% Use of Reserves 721,784$ 1,521,363$ 1,245,788$ 456,654$ (1,064,709)$ (70%) TOTAL RESOURCES 19,570,073$ 21,183,083$ 21,041,538$ 21,277,603$ 94,520$ 0% (1) Water & Wastewater Revenue line items are aggregated in graph under "Other" The above graph shows the sources of revenues in the Water & Wastewater Fund which are generated by services provided to the citizens of Euless for recycling, sanitation, water and wastewater. The "Other" amount represents 2% of total revenues and is an aggregate of several revenue sources as indicated in the table below. The above chart details revenues for the past, current, and upcoming fiscal years, as well as increases and decreases in service fee collections within the past year. The Water and Wastewater revenues are generated primarily from user charges for the variety of services provided to the citizens of Euless. Water Service revenues fluctuate seasonally and can be drastically affected by an extended period of drought or rainfall. Sanitation 1% Recycling 1% Other(1) 2% Water 58% Effluent Water 1% Penalties 1% Wastewater 36% FY13-14 80 WATER & WASTEWATER FUND FY14 REVENUE ASSUMPTIONS REVENUE SOURCE ASSUMPTIONS Interest Income Projected to remain flat with FY13 budget estimates. Based on average rate of return of .50%. Sanitation Services Based on 5% of average monthly billings. Anticipated increase of 2.7% over FY13 revised estimates. Water Service Based on three year average volume plus ½% growth with projected increases of 19¢ across all tiers. Wastewater Service Based on three year average volume plus ½% growth with a projected 36¢ increase in the volume rate. Reclaimed Water Service Based on 18 months of actual historical consumption data for reclaimed water customers with a 10¢ increase across all tiers for boosted service. Sale of New Meters Projected to remain flat with FY13 revised estimates. Reconnect Fees Projected to remain flat with FY13. Inspection Fees Projected to 30% from FY13 original estimates. Miscellaneous Projected to remain flat with FY13 original estimates. Penalties Projected to remain flat with FY13 revised estimates. Initiation & Transfer Fees Projected to remain flat with FY13 revised estimates. Recycling Fees Based on average monthly billings less 5% franchise fee estimated 1% increase over FY13 revised estimates. FY14 will be first full year of bin and cart recycling options. 81 Water & Wastewater Expenditures Proposed FY13 Budget to Water & Wastewater Actual Budget Estimated Budget FY14 Proposed Expenditures FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Water Office 445,283$ 488,823$ 488,823$ 426,802$ (62,021)$ (13%) Total-Finance 445,283$ 488,823$ 488,823$ 426,802$ (62,021)$ (13%) City Engineer 252,265$ 350,877$ 350,877$ 321,025$ (29,852)$ (9%) Water Production 6,479,802$ 6,925,852$ 6,925,852$ 7,248,269$ 322,417$ 5% Water Distribution 813,379$ 833,529$ 833,529$ 834,224$ 695$ 0% Wastewater Treatment 2,628,988$ 3,549,454$ 3,549,454$ 3,999,168$ 449,714$ 13% Meter Reading 53,704$ 57,885$ 57,885$ 59,740$ 1,855$ 3% Total-Public Works 10,228,138$ 11,717,597$ 11,717,597$ 12,462,426$ 744,829$ 6% Recycling 29,098$ 41,300$ 41,300$ 41,300$ -$ 0% GIS 451,997$ 488,039$ 488,039$ 518,567$ 30,528$ 6% Legal Services 96,468$ 75,000$ 75,000$ 75,000$ -$ 0% Non-Departmental 7,865,530$ 6,825,346$ 6,827,346$ 7,228,740$ 403,394$ 6% Total-Non Departmental 8,443,093$ 7,429,685$ 7,431,685$ 7,863,607$ 433,922$ 6% Total Operating Expenses 19,116,514$ 19,636,105$ 19,638,105$ 20,752,835$ 1,116,730$ 6% Capital Expenses 453,559$ 1,521,363$ 1,245,788$ 456,654$ (1,064,709)$ (70%) Total Expenses 19,570,073$ 21,157,468$ 20,883,893$ 21,209,489$ 52,021$ 0% The graph above indicates the expenditure amounts disbursed to the individual departments within the Water and Wastewater Fund. These expenditures reflect the cost incurred by the City for the services provided to Euless citizens. The chart details the expenditures over the past, current, and upcoming fiscal years, as well as the increases and decreases in costs within the last two years. These expenditures account for the cost associated with the acquisition, operation and maintenance of a municipal water and wastewater utility system. Finance 2% Public Works 2% Water Production 34% Water Distribution 4% Wastewater Treatment 19% GIS 2% Capital 2% Non-Depart. 35%FY13-14 82 WATER & SEWER FUND Department FY12 Actual FY13 Budget FY13 Estimated FY14 Proposed Water Department Personnel $302,933 $321,273 $321,273 $333,777 Operations $142,350 $167,550 $167,550 $93,025 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $445,283 $488,823 $488,823 $426,802 Administrative Services Personnel $0 $0 $0 $0 Operations $29,098 $41,300 $41,300 $41,300 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $29,098 $41,300 $41,300 $41,300 Public Works Personnel $1,815,674 $1,970,382 $1,958,382 $1,993,445 Operations $8,187,745 $9,499,374 $9,499,374 $10,219,269 Capital $20,118 $25,000 $25,000 $25,000 Transfers $204,601 $222,841 $222,841 $224,712 TOTAL $10,228,138 $11,717,597 $11,705,597 $12,462,426 Nondepartmental Personnel $1,560,255 $1,635,990 $1,647,990 $1,784,740 Operations $3,719,644 $2,297,248 $2,297,248 $2,410,109 Capital $229,327 $342,130 $497,149 $486,654 Transfers $3,358,328 $4,479,361 $4,479,361 $3,597,458 TOTAL $8,867,554 $8,754,729 $8,921,748 $8,278,961 FUND TOTAL $19,570,073 $21,002,449 $21,157,468 $21,209,489 83 YEAR PERSONNEL OPERATING CAPITAL TRANSFERS TOTAL 2005 $2,766,348 $8,411,599 $439,123 $3,520,863 $15,137,933 2006 $2,898,607 $10,045,822 $494,561 $3,782,600 $17,221,590 2007 $3,150,899 $8,175,444 $1,075,714 $3,784,327 $16,186,384 2008 $3,296,783 $9,590,122 $249,751 $3,563,671 $16,700,327 2009 $3,505,021 $8,633,648 $36,320 $3,358,250 $15,533,239 2010 $4,016,699 $9,043,888 $308,368 $3,406,340 $16,775,295 2011 $3,392,450 $10,984,225 $58,231 $3,699,213 $18,134,119 2012 $3,678,862 $12,078,837 $249,445 $3,562,929 $19,570,073 2013 Est.$3,927,645 $12,005,472 $522,149 $4,702,202 $21,157,468 2014 Prop.$4,111,962 $12,763,703 $511,654 $3,822,170 $21,209,489 Water & Wastewater Expenditures Multi-Year Comparison $0 $2,000,000 $4,000,000 $6,000,000 $8,000,000 $10,000,000 $12,000,000 $14,000,000 $16,000,000 $18,000,000 $20,000,000 $22,000,000 2005 2006 2007 2008 2009 2010 2011 2012 2013 Est. 2014 Prop. PERSONNEL OPERATING CAPITAL TRANSFERS 84 All Other Enterprise Operating Funds Proposed FY13 Budget to Enterprise Actual Budget Estimated Budget FY14 Proposed Funds FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Service Center Fund: Revenues 1,105,643$ 1,117,456$ 1,148,456$ 1,173,610$ 56,154$ 5% Operating Expenses 1,067,373$ 1,117,456$ 1,117,456$ 1,173,610$ 56,154$ 5% Use of Reserves -$ -$ -$ 14,900$ 14,900$ 0% Capital Expenses -$ -$ -$ 14,900$ 14,900$ 0% Drainage Utility System: Revenues 705,864$ 704,500$ 704,500$ 709,500$ 5,000$ 1% Operating Expenses 1,316,985$ 699,521$ 699,521$ 701,440$ 1,919$ 0% Use of Reserves 611,121$ 278,000$ 278,000$ 25,000$ (253,000)$ (91%) Capital Expenses -$ 278,000$ 278,000$ 25,000$ (253,000)$ (91%) Recreation Classes: Revenues 442,917$ 383,250$ 436,230$ 442,732$ 59,482$ 16% Operating Expenses 428,393$ 370,557$ 388,920$ 437,732$ 67,175$ 18% Use of Reserves -$ 90,608$ 80,140$ 179,338$ 88,730$ 98% Capital Expenses -$ 90,608$ 80,140$ 179,338$ 88,730$ 98% Arbor Daze: Revenues 60,009$ 60,000$ 60,000$ 60,000$ -$ 0% Operating Expenses 57,712$ 55,000$ 55,000$ 55,000$ -$ 0% Use of Reserves -$ -$ -$ -$ -$ 0% Capital Expenses -$ -$ -$ -$ -$ 0% Texas Star Golf Course: Revenues 4,783,918$ 4,453,840$ 4,514,218$ 3,826,012$ (627,828)$ (14%) Operating Expenses 4,773,766$ 4,451,178$ 4,514,062$ 3,826,012$ (625,166)$ (14%) Use of Reserves -$ -$ -$ -$ -$ 0% Capital Expenses -$ -$ -$ -$ -$ 0% Texas Star Sports Complex Revenues 1,549,153$ 1,480,288$ 1,529,521$ 1,508,580$ 28,292$ 2% Operating Expenses 1,767,580$ 1,442,983$ 1,499,364$ 1,480,613$ 37,630$ 3% Use of Reserves 218,427$ -$ -$ -$ -$ 0% Capital Expenses -$ -$ -$ -$ -$ 0% This chart presents revenues, operating and capital expenses, and use of reserves for all other enterprise operating funds presented within the City of Euless' Annual Operating Budget. Enterprise Funds are used to account for operations that are financed and operated in a manner similar to private business enterprises where the intent of the government's council is that the costs of providing goods and services to the general public on a continuing basis can be financed or recovered primarily through user charges. The Drainage Fund is used to account for the acquisition, operation, and maintenance of the city's municipal drainage utility system. The Arbor Daze Fund is used to account for expenses related to the annual festival, funded by sponsorships and booth rentals. The Texas Star Golf Course and Texas Star Sports Complex Funds are used to account for the operations and maintenance of these facilities which are supported primarily by user charges. The Service Center Fund is used to account for the maintenance of the City's motor vehicles. The Recreation Class Fund is used to account for the operation of recreational programs, activities and special events offered to Euless citizens and other groups on a fee basis. 85 Special Revenue Operating Funds Proposed FY13 Budget to Special Revenue Actual Budget Estimated Budget FY14 Proposed Funds FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Hotel/Motel: Revenues 293,105$ 280,150$ 305,123$ 305,120$ 24,970$ 9% Operating Expenses 257,718$ 277,810$ 277,810$ 304,165$ 26,355$ 9% Use of Reserves -$ -$ -$ 55,398$ 55,398$ 0% Capital Expenses 8,585$ -$ -$ 55,398$ 55,398$ 0% Juvenile Case: Revenues 77,645$ 82,500$ 86,685$ 87,500$ 5,000$ 6% Operating Expenses 57,995$ 80,589$ 80,589$ 81,780$ 1,191$ 1% EDC ½¢ Sales Tax: Revenues 3,759,124$ 3,713,616$ 4,020,258$ 4,100,532$ 386,916$ 10% Operating Expenses 3,053,711$ 3,514,626$ 3,500,994$ 4,048,832$ 534,206$ 15% Use of Reserves -$ 694,304$ 374,442$ 889,809$ 195,505$ 28% Capital Expenses 202,720$ 694,304$ 374,442$ 889,809$ 195,505$ 28% CCPD ¼¢ Sales Tax: Revenues 1,827,268$ 1,782,590$ 1,973,093$ 1,969,802$ 187,212$ 11% Operating Expenses 1,595,603$ 1,780,291$ 1,780,291$ 1,958,433$ 178,142$ 10% Use of Reserves -$ 110,534$ 110,534$ 261,606$ 151,072$ 137% Capital Expenses 151,542$ 110,534$ 110,534$ 261,606$ 151,072$ 137% Police Seized Assets Fund: Revenues -$ 263,970$ 2,763,970$ -$ (263,970)$ (100%) Operating Expenses -$ 263,970$ 63,345$ 271,234$ 7,264$ 3% Use of Reserves -$ -$ -$ 1,717,837$ 1,717,837$ 0% Capital Expenses -$ -$ -$ 1,446,603$ 1,446,603$ 0% Police Drug Fund Revenues 28,293$ 1,000$ 1,000$ 1,000$ -$ 0% Operating Expenses 39,896$ 500$ 58,172$ 1,000$ 500$ 100% Use of Reserves 111,657$ -$ 57,172$ -$ -$ 0% Capital Expenses 100,054$ -$ -$ -$ -$ 0% Public Safety Special Revenue Revenues 158,126$ 104,587$ 104,587$ 148,927$ 44,340$ 42% Operating Expenses 144,547$ 104,587$ 104,587$ 148,927$ 44,340$ 42% Use of Reserves -$ -$ -$ -$ -$ 0% Capital Expenses 11,878$ -$ -$ -$ -$ 0% Car Rental Tax: Revenues 12,962,260$ 12,935,000$ 13,462,531$ 13,462,751$ 527,751$ 4% Operating Expenses 10,148,941$ 10,367,180$ 10,682,815$ 11,377,081$ 1,009,901$ 10% Use of Reserves 2,670,410$ 2,342,688$ 1,975,432$ 1,365,811$ (976,877)$ (42%) Capital Expenses 5,483,729$ 2,342,688$ 1,975,432$ 1,365,811$ (976,877)$ (42%) Glade Parks TIRZ Revenues 54,683$ 11,630$ 7,858$ 116,442$ 104,812$ 901% Operating Expenses 93,468$ 11,630$ 7,858$ 116,442$ 104,812$ 901% Glade Parks PID Revenues 2,979$ 219,994$ 112,736$ 718,012$ 498,018$ 226% Operating Expenses 2,979$ 228,364$ 232,136$ 124,802$ (103,562)$ (45%) Use of Reserves -$ 8,370$ 119,400$ -$ (8,370)$ (100%) Cable PEG Fund: Revenues 161,955$ -$ 61,000$ 60,000$ 60,000$ 0% Operating Expenses 3,352$ -$ -$ 60,000$ 60,000$ 0% This chart presents revenues, operating and capital expenses, and use of reserves for all Special Revenue Funds presented within the City of Euless' Annual Operating Budget. 86 The Hotel/Motel Fund is used to account for occupancy tax revenues from area hotels. Expenses are dedicated primarily for the promotion and advertisement of the City of Euless. Special Revenue funds are used for specific revenues that are legally restricted to expenditures for particular purposes. The Juvenile Case Fund is used to account for court fees collected. Expenses are dedicated primarily to personnel and operating costs required to process juvenile cases. The EDC ½¢ Sales Tax Fund is used to account for the ½¢ sales tax revenues. Expenses are dedicated to parks, library, recreational, and economic development activities within the City of Euless. The Crime Control and Prevention District (CCPD) ¼¢ Sales Tax Fund is used to account for ¼¢ sales tax revenues. Expenses are dedicated to additional personnel, crime prevention programs, and equipment for the Euless Police Department. The Police Drug Fund is used to account for proceeds from sale of assets seized in connection with drug arrests. Expenses are dedicated solely for police department expenditures. Only interest earnings and overtime cost are budgeted due to the volatility and unpredictable nature in asset confiscation. Public Safety Special Revenue Fund is used to account for grant funds and other restricted revenues received by both police and fire. Expenses must be spent in accordance with the grant provisions. The Car Rental Tax Fund is used to account for the 5% tax charged on any short-term motor vehicle rental. Expenses may be dedicated to operations, debt avoidance/reduction and capital expenditures. These revenues are shared equally between the cities of Dallas, Fort Worth, and Euless. The Glade Parks Tax Increment Reinvestment Zone (TIRZ) Fund is used to account for new revenues generated from increased values of properties located within the Zone, based on the percentage pledged by each participating taxing entity. Expenses are used for the repayment of the related infrastructure cost. The Glade Parks Public Improvement District (PID) Fund is used to account for assessments levied upon properties within the district boundaries. Expenses are used for the repayment of debt issued to fund public improvements within the district. The district will only assess property owners for the portion of the debt payment not covered with resources The Cable PEG Fund is used to account for a 1% fee collected from cable channel providers for expansion of the City's public, educational, and governmental channel. The Police Seized Asset Fund is used to account for proceeds from sale of seized assets which are dedicated to police expenditures. 87 2010-11 % of 2011-12 % of 2012-13 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total OCT 254,914$ 254,914$ 8% 274,244$ 274,244$ 7% $312,598 312,598$ 8% NOV 304,501$ 559,415$ 17% 339,525$ 613,770$ 17% $344,075 656,673$ 16% DEC 243,310$ 802,725$ 24% 270,582$ 884,352$ 24% $342,836 999,509$ 25% JAN 237,863$ 1,040,588$ 31% 267,692$ 1,152,045$ 31% $287,844 1,287,353$ 32% FEB 316,164$ 1,356,752$ 41% 327,740$ 1,479,785$ 40% $382,450 1,669,803$ 42% MAR 244,793$ 1,601,544$ 48% 256,529$ 1,736,314$ 47% $297,446 1,967,249$ 49% APR 212,743$ 1,814,287$ 54% 273,177$ 2,009,491$ 54% $295,107 2,262,356$ 57% MAY 334,494$ 2,148,781$ 65% 374,508$ 2,383,999$ 64% $372,432 2,634,788$ 66% JUN 265,343$ 2,414,125$ 74% 291,526$ 2,675,526$ 72% $325,092 2,959,880$ 74% JUL 247,202$ 2,661,326$ 82% 353,864$ 3,029,389$ 82% $331,454 3,291,334$ 82% AUG 337,741$ 2,999,067$ 92% 370,405$ 3,399,794$ 92% $380,310 3,671,643$ 92% SEP 269,142$ 3,268,209$ 100% 309,122$ 3,708,916$ 100% $323,629 3,995,273$ 100% AVG:$272,351 AVG:$309,076 AVG:$332,939 HI:$337,741 HI:$374,508 HI:$382,450 LO:$212,743 LO:$256,529 LO:$287,844 Summary of ½¢ EDC Sales Tax City of Euless $- $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 $350,000 $400,000 $450,000 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP Months ½¢ Sales Tax Revenue 2010-11 2011-12 2012-13 88 2010-11 % of 2011-12 % of 2012-13 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total OCT $115,185 115,185$ 8% $136,582 136,582$ 8% $151,523 151,523$ 8% NOV $147,649 262,834$ 17% $168,458 305,040$ 17% $171,947 323,469$ 16% DEC $125,706 388,539$ 24% $133,288 438,328$ 24% $169,923 493,392$ 25% JAN $118,145 506,684$ 31% $131,629 569,957$ 32% $141,490 634,883$ 32% FEB $154,177 660,862$ 41% $161,417 731,374$ 40% $180,636 815,519$ 41% MAR $109,558 770,420$ 48% $124,842 856,216$ 47% $151,980 967,499$ 49% APR $102,336 872,755$ 55% $134,343 990,559$ 55% $144,443 1,111,943$ 57% MAY $159,558 1,032,313$ 65% $170,264 1,160,823$ 64% $184,006 1,295,949$ 66% JUN $129,799 1,162,112$ 74% $142,958 1,303,781$ 72% $160,385 1,456,334$ 74% JUL $121,052 1,283,165$ 82% $171,675 1,475,456$ 82% $163,224 1,619,558$ 82% AUG $164,608 1,447,773$ 92% $182,759 1,658,215$ 92% $187,500 1,807,057$ 92% SEP $134,107 1,581,880$ 100% $150,033 1,808,248$ 100% $160,903 1,967,960$ 100% AVG:$131,823 AVG:$150,687 AVG:$163,997 HI:$164,608 HI:$182,759 HI:$187,500 LO:$102,336 LO:$124,842 LO:$141,490 City of Euless Summary of ¼¢ CCPD Sales Tax $0 $20,000 $40,000 $60,000 $80,000 $100,000 $120,000 $140,000 $160,000 $180,000 $200,000 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP ¼¢ Crime Sales Tax Revenue 2010-11 2011-12 2012-13 89 2010-2011 % of 2011-2012 % of 2012-2013 % of Monthly YTD Total Monthly YTD Total Monthly YTD Total OCT $975,773 $975,773 8% $1,015,306 $1,015,306 8% $1,147,311 $1,147,311 8% NOV $987,532 $1,963,305 16% $1,083,338 $2,098,644 16% $1,040,814 $2,188,124 16% DEC $1,113,893 $3,077,198 25% $1,185,425 $3,284,069 26% $1,185,578 $3,373,703 25% JAN $1,003,168 $4,080,366 33% $1,063,410 $4,347,479 34% $1,142,533 $4,516,236 33% FEB $895,614 $4,975,980 40% $967,331 $5,314,810 41% $999,745 $5,515,981 41% MAR $838,562 $5,814,543 47% $874,864 $6,189,674 48% $1,000,143 $6,516,124 48% APR $1,061,349 $6,875,892 56% $991,598 $7,181,272 56% $1,067,951 $7,584,075 56% MAY $1,074,285 $7,950,177 65% $1,155,047 $8,336,319 65% $1,210,598 $8,794,673 65% JUN $1,071,267 $9,021,443 73% $1,116,913 $9,453,232 74% $1,190,893 $9,985,566 74% JUL $1,073,273 $10,094,717 82% $1,176,202 $10,629,434 83% $1,240,280 $11,225,846 83% AUG $1,152,135 $11,246,851 91% $1,152,604 $11,782,038 92% $1,177,307 $12,403,152 92% SEP $1,075,720 $12,322,572 100% $1,062,366 $12,844,404 100% $1,116,126 $13,519,279 100% AVG:$1,026,881 AVG:$1,070,367 AVG:$1,126,607 HI:$1,152,135 HI:$1,185,425 HI:$1,240,280 LO:$838,562 LO:$874,864 LO:$999,745 City Of Euless Short-Term Motor Vehicle Rental Tax This 5% tax is imposed only on the short-term rental of self-propelled motor vehicles including passenger cars, vans, sports utility vehicles, and light trucks. The tax is not imposed on trailers or trucks having a manufacturer's rating of more than one-half ton. The tax was effective February 1, 2000. Of the amount collected, two-thirds is due to Dallas and Ft. Worth. $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 $1,200,000 $1,400,000 OCT NOV DEC JAN FEB MAR APR MAY JUN JUL AUG SEP MOTOR VEHICLE RENTAL TAX REVENUES 2010-2011 2011-2012 2012-2013 90 Internal Service Operating Funds Proposed FY13 Budget to Internal Service Actual Budget Estimated Budget FY14 Proposed Funds FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. Equipment Replacement: Revenue 742,935$ 923,295$ 923,295$ 1,120,576$ 197,281$ 21% Operating Expenses 828,971$ 1,139,164$ 1,139,164$ 1,537,300$ 398,136$ 35% Use of Excess Reserves 86,036$ 215,869$ 215,869$ 416,724$ 200,855$ 0% Insurance: Revenue 4,907,318$ 5,499,331$ 5,499,331$ 6,006,016$ 506,685$ 9% Operating Expenses 5,096,935$ 5,481,027$ 5,481,027$ 5,996,239$ 515,212$ 9% Use of Reserves 189,617$ 50,000$ -$ 100,000$ 50,000$ 100% Capital Expenses -$ 50,000$ -$ 100,000$ 50,000$ 100% Risk/WC Management: Revenue 800,852$ 811,794$ 811,794$ 813,722$ 1,928$ 0% Operating Expenses 642,058$ 792,657$ 792,657$ 804,421$ 11,764$ 1% Use of Reserves -$ 175,000$ -$ 300,910$ 125,910$ 72% Capital Expenses -$ 175,000$ -$ 300,910$ 125,910$ 72% This chart presents revenues, operating and capital expenses, and use of reserves for all Internal Service Funds presented within the City of Euless' Annual Operating Budget. Internal Service funds are used to account for the financing of goods or services provided by one department to other departments of the government and to other government units, on a cost reimbursement basis. The Equipment Replacement Fund is used to account for the accumulation of funds from user departments. Expenses are dedicated to replacement of existing equipment and motor vehicles. The Insurance Fund is used to account for both city and employee premiums. Expenses are dedicated to employees' health, dental, and prescription claims. The Risk Management Fund is used to account for the program(s) used for worker's compensation, general liability, and property claims. 91 Debt Service Operating Funds Proposed FY13 Budget to Debt Service Actual Budget Estimated Budget FY14 Proposed Funds FY 12 FY 13 FY 13 FY 14 $ Diff % Diff. General Obligation Debt Revenues 9,791,755$ 3,489,884$ 4,733,417$ 3,429,336$ (60,548)$ (2%) Operating Expenses 9,676,469$ 3,603,384$ 4,817,830$ 3,552,787$ (50,597)$ (1%) Use of Reserves 18,547$ 113,500$ 84,413$ 123,451$ 9,951$ 9% Star Center Debt Revenues 714,746$ 710,478$ 710,228$ 713,265$ 2,787$ 0% Operating Expenses 714,773$ 710,658$ 710,658$ 713,915$ 3,257$ 0% Use of Reserves 27$ 180$ 430$ 650$ 470$ 261% EDC Debt Service Revenues 4,718,798$ 901,914$ 901,914$ 904,615$ 2,701$ 0% Operating Expenses 4,718,830$ 901,914$ 901,914$ 904,615$ 2,701$ 0% Use of Reserves 32$ -$ -$ -$ -$ 0% Water & Wastewater Debt Revenues 428,272$ 401,998$ 401,998$ 528,701$ 126,703$ 32% Operating Expenses 413,840$ 401,998$ 401,998$ 528,701$ 126,703$ 32% Use of Reserves -$ -$ -$ -$ -$ 0% Texas Star Sports Complex Debt Revenues 163,644$ 164,188$ 164,188$ 163,900$ (288)$ (0%) Operating Expenses 163,119$ 164,188$ 159,505$ 163,900$ (288)$ (0%) Use of Reserves -$ -$ -$ -$ -$ 0% Texas Star Golf Course Debt Revenues 685,382$ 683,613$ 682,374$ 610,250$ (73,363)$ (11%) Operating Expenses 683,948$ 683,612$ 682,701$ 610,250$ (73,362)$ (11%) Use of Reserves -$ -$ 327$ -$ -$ 0% The Texas Star Sports Complex Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Softball World complex and The Parks At Texas Star. Expenses are dedicated to payment of annual debt service requirements. The Golf Course Debt Service Fund is used to account for a pledge of the surplus net revenues derived from the operation and ownership of the Texas Star Golf Course. Expenses are dedicated to payment of annual debt service requirements. The Star Center Debt Fund is used to account for monthly lease payments on the Dr. Pepper Stars Centre. Expenses are dedicated to annual debt service requirements. The EDC Debt Service Fund is used to account for pledged revenues, which includes the proceeds of a ½¢ sales and use tax levied within the City. Expenses are dedicated to the sole benefit of the Euless Development Corporation obligations. This chart presents revenues, operating and capital expenses, and use of reserves for all Debt Service Funds presented within the City of Euless' Annual Operating Budget. Debt Service funds are used to account for the repayment of General Obligation Bonds, Certificates of Obligation, Taxable Bonds, and Revenue Supported Bonds. These Bonds represent direct and special obligations of the City. The G.O Debt Service Fund is used to account for the collection of a continuing ad valorem tax levied by the City. Expenses are dedicated to the payment of principal and interest on General Obligation Bonds, General Obligation Refunding Bonds, and Certificates of Obligation. The Water & Wastewater Debt Service Fund is used to account for a pledge of the surplus net revenues of the City's Waterworks and Sewer System. Expenses are dedicated to payment of annual debt service requirements. 92 93                       94 $ 7,614,463 $ 7,730,562 $ 9,311,735 $ 9,311,735 $ 8,859,720 REVENUES Property Taxes 8,565,215$ 9,052,879$ 9,711,342$ 9,714,119$ 10,156,088$ Gross Receipts Tax 4,174,627$ 4,114,181$ 4,202,836$ 4,116,668$ 4,166,298$ General Sales Tax 8,306,228$ 9,376,363$ 9,275,290$ 10,019,891$ 10,228,179$ Selective Sales Tax 66,383$ 54,138$ 55,000$ 53,730$ 55,000$ Fines/Fees/Penalties 1,670,553$ 1,653,967$ 1,915,000$ 1,815,000$ 1,917,000$ Licenses & Permits 622,485$ 1,059,591$ 543,350$ 931,340$ 848,585$ Interest Income 47,407$ 47,169$ 60,000$ 60,000$ 61,725$ Intergovernmental Revenue 377,660$ 363,343$ 359,780$ 370,265$ 376,325$ Charges for Service 2,718,474$ 3,022,458$ 3,059,420$ 3,008,735$ 3,016,690$ Miscellaneous/Rental Income 590,934$ 771,827$ 578,122$ 520,565$ 506,400$ Insurance/Risk/Other Financing Sources -$ -$ -$ -$ -$ Revenues before Transfers 27,139,966$ 29,515,916$ 29,760,140$ 30,610,313$ 31,332,290$ Transfers from Other Funds 2,610,116$ 2,432,724$ 2,494,752$ 2,555,843$ 2,569,472$ TOTAL REVENUES 29,750,082$ 31,948,640$ 32,254,892$ 33,166,156$ 33,901,762$ TOTAL RESOURCES 37,364,545$ 39,679,202$ 41,566,627$ 42,477,891$ 42,761,482$ EXPENDITURES Personal Services 23,399,247$ 24,185,228$ 25,765,406$ 25,504,308$ 26,525,925$ Professional/Technical Services 807,103$ 874,080$ 943,084$ 944,084$ 1,060,159$ Contractual Services 13,982$ 17,303$ 10,000$ 10,000$ 12,000$ Utilities 941,646$ 873,555$ 1,004,885$ 1,004,885$ 1,005,235$ Maintenance 716,780$ 760,795$ 930,080$ 929,930$ 1,086,010$ Other Services/Contingencies 242,495$ 207,588$ 369,929$ 369,929$ 437,641$ Insurance 2,131$ 1,805$ 2,600$ 2,600$ 3,200$ General & Administrative 93,267$ 78,664$ 136,855$ 137,005$ 146,212$ Rebates/Incentives 1,295,655$ 1,144,105$ 1,445,900$ 1,532,771$ 1,624,597$ Supplies 733,357$ 784,663$ 921,506$ 920,506$ 965,438$ Capital Purchases (Equipment)513,743$ 521,801$ 1,893,956$ 1,430,422$ 2,569,514$ Debt Service/Bank Charges 102,379$ 102,338$ 4,000$ 4,000$ 4,000$ Expenditures before Transfers 28,861,785$ 29,551,925$ 33,428,201$ 32,790,440$ 35,439,931$ Transfers to Other Funds 772,198$ 815,542$ 827,552$ 827,731$ 999,669$ TOTAL EXPENDITURES 29,633,983$ 30,367,467$ 34,255,753$ 33,618,171$ 36,439,600$ ENDING FUND BALANCE 7,730,562$ 9,311,735$ 7,310,874$ 8,859,720$ 6,321,882$ BUDGET FY2012-13 The estimated decline in fund balance is a planned drawdown used to purchase capital equipment, computers, and special "non-recurring" projects. This drawdown is funded from excess reserves above the recommended 60 day reserve level. PROJECTED FY2013-14 ESTIMATED FY2012-13 GENERAL FUND SUMMARY ACTUAL FY2011-12 BEGINNING FUND BALANCE ACTUAL FY2010-11 95                       96 ADMINISTRATION City Council 4% City Secretary 38% City Manager 56% Communications 2% Administration 8% General Fund Mayor & City Council City Secretary City Manager City Manager's Office Deputy City Manager Assistant City Manager Director of Finance General Manager Texas Star Director of Administrative Services Auditor Police Chief Fire Chief Director of Parks & Community  Director of Public Works Director of Planning & Economic  Fleet & Facilities Administrator Municipal Court Manager Communications & Marketing  97 Department: Division/Activity: Account #: City Council City Council 101-1010-510 Location and Hours of Operation: 201 N. Ector Drive City Hall Euless, Texas 76039 Monday-Friday 8:00 a.m. – 5:00 p.m. Mission/Programs/Services: The mission statement of the city of Euless is to provide our citizens the most efficient services possible that protect and enhance quality of life, through planning and visionary leadership. The Mayor and City Council, as the legislative branch of city government, are responsible for establishing policy by adopting ordinances (local laws) and resolutions (statements of official policy) for the city government to be implemented by the City Manager through the administrative staff. FY2013 Highlights/Accomplishments:  Authorized the implementation of various residential recycling options to residents to suit the varying household needs.  Authorized the construction of and opened the City’s first outdoor aquatic center.  Authorized the construction of the City’s indoor pool.  Completed drainage improvements in various areas.  Completed street projects as well as various sidewalks and street lighting projects.  Held various community events inlcuding Open House events for Police, Fire, and Parks and many other programs at the Parks and Euless Public Library.  Held two town hall meetings to receive feedback from the community.  Maintained the City’s tax rate. FY2014 Goals & Objectives:  Providing quality service at the current levels while maintaining the City’s tax rate.  Participate in the Community Powered Revitalization (CPR) efforts.  Work with developers on major tracts of undeveloped land as well as continuing emphasis on redevelopment.  Provide for continued street improvements and continue the annual street overlay program through local efforts and participation with Tarrant County.  Seek grant opportunities to provide for additional amenities and equipment at a reduced cost to our citizens. Major Budgetary Issues and Operational Trends: 98 Department:Division/Activity: Account Number: City Council City Council 101-1010-510 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $18,878 $38,875 $38,875 $38,875 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $18,878 $38,875 $38,875 $38,875 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Number of Citizens Represented 51,340 51,500 51,750 Property Tax Base 2,657,437,669 2,761,884,486 2,858,755,649 Output/Workload Meetings Held 33 33 32 Number of Ordinances Passed 43 30 30 Number of Resolutions Approved 25 25 25 Efficiency Measures/Impact M&O Budget per Capita $0.37 $0.75 $0.75 M&O Budget % of City Budget 0.06%0.12%0.11% Effectiveness Measures/Outcomes Tax Rate 0.470000 0.470000 0.47000 99 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 City Hall 201 N. Ector Drive Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. To enhance the City’s tradition of professional city management, ensuring the effective use of the City’s resources. To provide support and coordination of legislative and administrative activities. To facilitate the development of priorities and goals for City departments. To serve as a link between the City Council and Staff and to see that all policies of the City are executed. The City Manager is the chief administrative officer for the City of Euless. The City Manager and his staff are responsible for the preparation, recommendation, and execution of policies to aid in the efficient delivery of services to the citizens. • Maintained a solid financial position including a stable property tax rate. • Continued Community Powered Revitalization Program by extending partnership with Tarrant County, local churches, and the Cities of Hurst and Bedford to renovate and rehabilitate homes in HEB. • Held city-wide town hall meetings for the 19th consecutive year to provide citizens the opportunity to express concerns and opinions in order to provide excellent service to citizens. • Updated several City ordinances to enhance and protect the quality of life in Euless. • Provided infrastructure improvements throughout the City including streets, drainage, water and wastewater improvements. • Maintain solid financial position while maintaining services to Euless citizens and restoring necessary personnel. • Provide infrastructure improvements to keep streets and water/wastewater system sound. • Provide communication forums with Euless citizens, promoting an open environment between the City and the community we serve. • Provide revitalization and redevelopment efforts through partnerships. • Provide emphasis on safety in the community through quality police and fire services. • Maintain a stable, conservative tax rate that allows for financial security. • Promote economic development efforts within the City. • Enhance opportunities to utilize reclaimed water and other green initiatives such as natural gas. • Continue to enhance City amenities in accordance with long-term capital plan and Parks Master Plan. Economic conditions have improved somewhat, but the City still faces budgetary challenges. City personnel and services to citizens remain a top priority. City Administration City Manager’s Office 101-1011-513 100 Department:Division/Activity: Account Number: City Administration City Manager's Office 101-1011-513 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $455,029 $475,586 $475,586 $488,518 Operations $11,959 $14,675 $14,675 $14,875 Capital $0 $0 $0 $0 Transfers $1,139 $1,736 $1,736 $1,736 TOTAL $468,127 $491,997 $491,997 $505,129 PERSONNEL: Full Time 3.50 3.50 3.50 3.50 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Number of Meetings Held 33 33 32 Number of Work Sessions 2 2 2 Number of Citizens 51,340 51,500 51,750 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $9.12 $9.55 $9.51 M&O Budget % of City Budget 1.52%1.52%1.49% Effectiveness Measures/Outcomes Tax Rate 0.470000 0.470000 0.470000 G.O. Bond Rating (Moody's / S&P's)Aa2 / AA Aa2 / AA Aa2 / AA W &WW Revenue Bond Rating (Moody's / S&P's) Aa2 / AA Aa2 / AA+ Aa2 / AA+ Sales Tax Revenue Bond Rating (Moody's / S&P's)A1 A1 A1 101 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 City Hall 201 N. Ector Drive Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. The City Secretary’s Office is committed to providing support services to the citizens, the City Council members, and the City staff in a cost effective and efficient manner. The City Secretary serves at the discretion of the City Council and is responsible for the City Council meeting minutes and other official records such as ordinances, resolutions, contracts, deeds, liens, etc. The City Secretary serves as the chief election official conducting all City elections, as the Records Management Officer administering the Local Government Records Act, and as the coordinator of the Board and Commission appointments. • Coordinated Annual Board and Commission Appreciation event. • Conducted City Council General and Special Elections. • Maintained document imaging system for City’s legislative records. • Completed supplemental updates to Code of Ordinances. • Increased data base of indexed documents for reference. • Completed annual review of records storage area and destruction of appropriate documents. • Responded to all requests for open records within State statute requirements. • Provided opportunity for staff training in city secretary certification program. • Maintain the records of minutes of all boards and commissions. • Conduct general election and runoff, if required. • Process requests for public information according to State statutes. • Maintain up-to-date code of ordinances. • Encourage professional and individual growth through staff training opportunities to enhance service to citizens, Council Members and other staff members. City Administration City Secretary 101-1014-510 102 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT NUMBER: City Administration City Secretary 101-1014-510 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $284,993 $299,122 $299,122 $309,722 Operations $31,618 $30,743 $30,743 $33,114 Capital $0 $0 $0 $0 TOTAL $316,611 $329,865 $329,865 $342,836 PERSONNEL: Full Time 3.50 3.50 3.50 3.50 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 City Council Meetings Held 33 33 32 Boards Coordinated 6 6 6 Output/Workload Number of Ordinances Passed 43 30 30 Number of Resolutions Approved 25 25 25 Open Records Request 292 340 360 Proclamations & Certificates Issued 74 70 70 Records Destroyed (Cu ft.) 285 275 250 Efficiency Measures/Impact M&O Budget per Capita 6.17 6.41 6.62 M&O Budget % of City Budget 1.03% 1.02% 1.01% Effectiveness Measures/Outcomes # Open records request processed per clerk 83 97 103 # Proclamations/certificates per clerk 21 20 20 # Ordinances per clerk 12 9 9 # Resolutions per clerk 7 7 7 103 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 City Hall 201 N. Ector Drive Euless, TX 76039 Monday-Friday 8:00 A.M. - 5:00 P.M. The Communications/Marketing office is the citizen, staff and media link to Euless city government enabling each to access information, understand local and regional issues and improve community relations through means of communication, including cable programming, website, digital and print newsletters, special publications, media relations, special events, crisis communication and other proactive marketing efforts. • Received a solid waste education grant from the Texas Commission on Environmental Quality to promote recycling in Euless and increase participation. • Completed a public education campaign to apartment communities along the Bear Creek corridor regarding the Reclaimed Water project. • Prepared for publication Euless Today newsletters, the Euless Water Quality Report, MyEuless e-mails and provided updates to the website and cable channel. • Participated on the HEB Transit Board, United Way Northeast Steering Committee, and served as webmaster for the Fort Worth chapter of the International Association of Business Communicators. • Conducted the annual Volunteer of the Year awards. • Promote recycling in Euless and increase participation. • Redesign the City of Euless website. • Redesign and condense the Euless Citizen's Fire and Police Academy Alumni websites. • Assist with small business promotion and retention efforts. • Utilize advances in technology to continually increase communication and communication methods. • Evaluate new and innovative ways to communicate with Euless residents. • Work with rapidly changing face of media on Euless events and issues. • Provide resources for citizens, staff and media to learn more about City issues and services. • Review and study the need for additional technology for the cable channel and web site to keep audiences returning for updated information. Increasing postage and paper costs for Euless Today. Working with the rapidly changing face of media as we have known it. Communicating a strong message to all citizens regardless of medium. City Administration Communications/Marketing 101-1022-513 104 Department:Division/Activity: Account Number: City Administration Communications/Marketing 101-1022-513 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $4,167 $12,773 $12,773 $12,773 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $4,167 $12,773 $12,773 $12,773 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Citizens Represented 51,340 51,500 51,750 Web Users 283,822 322,482 330,000 MyEuless Subscribers 1,800 2,729 2,800 Output/Workload Euless Today 12 12 12 Web Site Pages 6,442 7,417 7,500 MyEuless emails sent 150 75 65 Web-Based Inquiries per month 40 20 20 Water Bill Stuffers 144,000 144,000 144,000 Efficiency Measures/Impact M&O Budget per Capita $0.08 $0.25 $0.25 M&O Budget % of City Budget 0.01%0.04%0.04% Euless Today Printing $0.6500 $0.5825 $0.5825 MyEuless emails $0.0160 $0.0190 $0.0190 Effectiveness Measures/Outcomes MyEuless Open Rate 47%47%45% Web Site Views 1,532,470 1,727,255 1,700,000 105                       106 FINANCE & MUNICIPAL COURT Finance Admin 17% Accounting 24% Purchasing 6% Courts 53% Finance/Courts 4% General Fund Director of Finance Janina Jewell Finance Administration Annual Budget Project Management Performance Measures Multi-Year Financial Plan Accounting Payroll Ambulance Billing Annual Audit Fixed Assets Purchasing Purchase Orders Contracts Proposals/Bids Procurement Court of Record Teen Court Warrant Service Citations Collections Municipal Court Manager Teresa Alexander 107 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Finance Building 201 North Ector Drive Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. Finance Administration is responsible for providing accurate and timely financial data to management and council to facilitate the decision making process. This division is accountable for establishing, monitoring, and updating the City’s fiscal policies to ensure they are both responsive in the current environment and fiscally responsible. Administration performs timely and thorough analysis of new pronouncements and legislation to identify applicability, implementation options, and compliance. • Received Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association of the United States and Canada (“GFOA”). • Worked with financial advisors to prepare and issue continuing disclosure documents and perform arbitrage rebate calculations on all applicable bond issues. • Earned a market-based return on the City’s investment portfolio while ensuring compliance with remaining investment objectives. The portfolio’s return exceeded market due to declining market rates. • Refunded several bond issues with the assistance of the City's financial advisors and the City's bond counsel in order to reduce annual payments and total interest payments over the life of the debt. • Receive Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from the GFOA. • Monitor market conditions and determine feasibility of potential debt refunding or debt issuance. • Optimize return on investment while attaining remaining investment objectives in accordance with established policies. Earn a return on investment (“ROI”) on the portfolio within 5 basis points of overnight ROI. • Adhere to policies established by the Public Funds Investment Act, the City’s adopted investment policy, and applicable bond covenants. • Submit the City’s Investment Policy to the Government Treasurers Organization of Texas and the Association of Public Treasurers of US&C for certification. • Explore alternatives for automating investment reporting while ensuring compliance with mandated reporting requirements. Explore new revenue opportunities, monitor City-wide expenditures/expenses, maintain current service levels, and remain competitive in the labor market while working within budgetary constraints and maintaining a stable tax rate. Finance Department Administration 101-2012-515 108 Department:Division/Activity: Account Number: Finance Department Administration 101-2012-515 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $197,585 $204,572 $216,572 $211,271 Operations $2,998 $4,600 $4,600 $5,100 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $200,583 $209,172 $221,172 $216,371 PERSONNEL: Full Time 2.00 2.00 2.00 2.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Avg. consolidated cash balance $317,417 $298,047 $225,000 Avg. investment portfolio balance $64,937,404 $65,570,668 $63,000,000 Output/Workload # of investment transactions processed 207 200 200 # of major financial documents issued 5 5 5 # of revenue manuals issued 4 4 4 Average Benchmark yield 0.07%0.06%0.08% Average Portfolio yield 0.41%0.28%0.25% Weighted average maturity of portfolio 224 237 200 Total interest earnings $193,366 $187,419 $185,000 Efficiency Measures/Impact M&O budget per capita $3.91 $4.29 $4.18 M&O budget % of city budget 0.65%0.68%0.64% Avg. # of days to issue monthly reports 19 19 19 Avg. # of business days to close month 15 15 15 % of funds invested 100.00%100.00%99.64% Budget distribution date December 31 December 31 January 24 Effectiveness Measures/Outcomes Receive GFOA Budget Award Yes Yes Yes # of GFOA budget review outstanding comments 91510 % of actual to budgeted General Fund revenues 103.95%100.00%100.00% Variance between benchmark/portfolio yield 0.34%0.22%0.18% 109 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Police and Courts Building 1102 W. Euless Boulevard Euless, TX 76039 8:00 A.M. - 5:00 P.M. Monday - Wednesday & Friday 8:00 A.M. - 6:00 P.M. Thursday The City of Euless Municipal Court shall serve as the administrative arm of the City as an unbiased entity for the adjudication of Class C cases filed. To serve the citizens who appear in Court with a courteous and respectful attitude. Administration functions include timely and accurate processing of complaint files, courteously responding to requests for information from the public, responsibly collecting assessed fines and fees, and the efficient docketing of cases for adjudication. • Continued community service orientation program. • Hosted the Victims Impact Panel sponsored and presented by MADD. • Initiated implementation phase of document management system. • Continued to manage all cases filed in timely manner. • Continue with implementation of document management system. • Maintain performance level of 100% citations entered into the court system within 3 days of filing date and all warrants issued within 30 days from the date they become eligible for issuance. • Continue to improve and streamline court processes through court technology consultant. No major budgetary issues or operational trends at this time. Municipal Court Municipal Court 101-2013-515 110 Department:Division/Activity: Account Number: Municipal Court Municipal Court 101-2013-515 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $514,639 $580,016 $580,016 $574,787 Operations $103,496 $123,875 $123,875 $110,875 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $618,135 $703,891 $703,891 $685,662 PERSONNEL: Full Time 7.00 7.75 7.75 7.75 Part Time 2.00 2.00 2.00 2.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Cases Filed 26,889 32,192 30,000 City Case Volume 25,316 29,361 28,000 Dallas/FT. Worth Airport Case Volume 1,573 2,831 2,000 Arrest Warrants 14,866 15,728 16,000 Number of Court Full-Time Equivalents 7 7 7 Output/Workload Cases Disposed 26,500 30,000 30,000 Warrants Cleared 14,000 17,000 17,000 Total Court Fines Collected $2,829,353 3,282,523 3,000,000 Efficiency Measures/Impact M&O Budget per Capita $12.04 $13.67 $13.25 M&O Budget % of City Budget 2.01%2.18%2.03% Cases Filed per (FTE)3,841 4,599 4,286 Cases Disposed per (FTE)3,786 4,286 4,286 Effectiveness Measures/Outcomes % of Cases Disposed 99%93%100% % of Current Warrants Cleared 94%108%106% 111 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Finance Building 201 North Ector Drive, Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. The Accounting Division is responsible for planning, collecting, recording, summarizing, and reporting the results of all financial transactions of the City in a timely manner and in accordance with generally accepted accounting principles; and ensuring compliance with applicable state and federal statutes, bond covenants, grant contracts, and management policies. • Awarded the Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association (“GFOA”). • Streamlined the preparation of preliminary budget schedules by utilizing computer system downloads to populate data forms. This "auto-population" methodology reduces the likelihood of keying errors. • Implemented electronic submission of child support payments. • Continued to refine external audit process by updating and utilizing year-end closing and work paper preparation checklists and assignments. Continued streamlining data verification process of the CAFR schedules. • Receive Distinguished Budget Award and Certificate of Achievement for Excellence in Financial Reporting from the GFOA. • Monitor advances in and leverage of new technology to automate processes, streamline procedures, and increase efficiency. • Increase cross-training of new team members in order to maintain service levels and provide coverage when positions are vacant. The training will also allow team members to prepare for potential vacancies due to retirements. • Continue updating and documenting accounting policies and procedures. To maintain stable property tax rate. To continue to provide quality services and achieve operational efficiencies while working within budgetary constraints. To utilize technology to streamline operations to accomplish more with less. To attract and retain knowledgeable, professional personnel and provide development opportunities for existing team members. Finance Department Accounting 101-2018-515 112 Department:Division/Activity: Account Number: Finance Department Accounting 101-2018-515 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $183,801 $261,927 $249,927 $287,891 Operations $18,925 $18,100 $18,100 $20,800 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $202,726 $280,027 $268,027 $308,691 PERSONNEL: Full Time 2.50 3.50 2.50 3.50 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 # FTE technician positions 3 3 3 # of journal entries 5,580 5,943 6,330 # of manual journal entries 3,398 3,587 3,787 # of accounts payable invoices 20,911 20,634 20,361 $ of EMS billing and collection fees $114,735 $105,466 $103,800 Output/Workload # of total employee payments processed 13,766 14,445 15,157 # of direct deposits processed 11,695 12,322 12,983 # of accounts payable checks issued 9,971 9,606 9,254 # of journal entry lines processed 187,145 195,466 204,157 # of manual journal entry lines processed 30,459 30,943 31,435 # of period 13 adjustments 98 107 100 $ of EMS collections $970,260 $910,275 $805,000 Efficiency Measures/Impact M&O budget per capita $3.94 $5.18 $5.97 M&O budget % of city budget 0.7%1%1% % of direct deposits to total employee pmts.84.96%85.30%85.65% # of invoices per accounts payable check 2.10 2.15 2.20 # of lines per journal entry posted 33.54 32.89 32.25 # of lines per manual journal entry posted 8.96 8.63 8.30 # of audit adjustments 3 0 2 Effectiveness Measures/Outcomes Receive GFOA CAFR Award Yes Yes Yes # of GFOA reviewer comments 10 7 5 # favorable audit opinions received 1 1 1 # of auditor comments 0 0 0 # of  journal entries per tech 1,860 1,981 2,110 # of lines of journal entries per tech 62,382 65,155 68,052 # of accounts payable checks per tech 3,324 3,202 3,085 # of employee payments per tech 4,589 4,815 5,052 % of audit adjs. to period 13 adjs.3.06%0.00%2.00% % of EMS collection fees to $ collections 11.83%11.59%12.89% FORM 2 113 Department: Division/Activity: Account #: Finance Purchasing 101-5036-519 Location and Hours of Operation: 201 North Ector Drive, Building D 8:00 A.M. to 5:00 P.M., Monday through Friday Mission / Programs / Services: To conduct all purchases in accordance with state laws. To foster an understanding and appreciation of sound purchasing policy and procedures throughout all departments of the City is the highest priority. We are responsible for obtaining the lowest possible price and best value consistent with delivery terms. To maintain continuity of supply to support ongoing services, operations, and construction services furthers our goals. The Purchasing Department is charged with the responsibility to advise the user departments of any unusual delays in delivery schedules, to be responsible for service, and to maintain sufficient quantities of inventoried supplies for the benefit of all City departments. FY2013 Highlights & Accomplishments: The City has held four online auctions since the last budget report and realized a revenue of $158.000.00. The City continued to expand the procurement card program with JPMorgan bank. Purchasing has established new annual contracts for various services and supplies to ensure the best value to the city. FY2014 Goals & Objectives: Continue to identify additional commodities and services that could be placed on an annual agreement with the intent of obtaining lower prices through economies of scale. Work with IS Department to automate purchase orders. To continue disposing of city surplus through the online auctioning system. Major Budgetary Issues / Operational Trends: Budget for replacement of existing color copier. 114 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Finance Department Purchasing 101-5036-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET BUDGET ESTIMATED Personnel 78,343$ 81,120$ 81,120$ 83,843$ Operations 1,654$ 2,418$ 2,418$ 2,418$ Capital -$ -$ -$ -$ Transfers -$ -$ -$ -$ TOTAL 79,997$ 83,538$ 83,538$ 86,261$ PERSONNEL: Full Time 1.00 1.00 1.00 1.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Estimated 11-12 Budget 12-13 Budget 13-14 Purchasing Employees 1 1 1 Output/Workload Formal Bids/Quotes Prepared 47 38 40 PO's Issued 231 205 200 Amount of PO's Issued $5,606,455.60 $5,937,153.22 6,235,000.00$ RFP's Issued 48 37 40 Deliveries Received 1,492 1,166 1,300 Department Orders Processed 831 727 800 Bid Requests Mailed 312 155 210 Efficiency Measures/Impact M&O Budget per Capita $1.56 $1.62 $1.67 M&O Budget % of City Budget 0.26%0.26%0.25% PO's Issued in < 1 day 231 205 200 RFP's Issued < 2 days 48 36 30 EOM reports submitted in < 5 days 36 30 30 Department Orders per FTE 831 727 800 Effectiveness Measures/Outcomes Response to Bids Issued 75.0%75.0%75.0% 115                       116 POLICE DEPARTMENT Patrol 40%CID 14% Service 16% Detention 12%Emergency Mgmt. 0% Admin. 6% Code Compliance 12% Police Department 34% General Fund Police Chief Michael Brown Emergency Code Compliance Patrol CID Service Detention Disaster Critical Incident Preparedness Apartment Health Inspections Code Compliance Traffic Control Warrants/Arrests Accident Community Crime Analysis Investigation Property Recovery Task Forces Crime Prevention Community Dispatch Maintain Jail Process Prisoners Maintain Property 117 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Police and Courts Facility 1102 West Euless Blvd. Euless, TX 76040 24/7 365 days a year To identify, prepare for, respond to and recover from any man-made or naturally occurring disaster that may strike the City of Euless. • Completed 5-year update of City's Emergency Operation Plan and Annexes. • Began update process and migration of City's HAZMAP plan into Tarrant County plan. • Expanded CERT and Amateur Radio operations and communications capabilities. • Continued monthly meetings with Tarrant County and HEB emergency managers. • Continued supervisor involvement through monthly meetings. • Continue monthly meetings. • Continue training throughout City. • Complete update process and migration of City's HAZMAP plan into Tarrant County plan. • Explore options to expand weather warning capabilities to citizens and employees of City. • Continuing increase in training. • Economic recovery competing with other necessities within the jurisdiction. • Growing demands by Federal, State, and Local Emergency Planners. Police Department Emergency Management 101-3024-521 118 Department: Account Number: Police 101-3024-522 EXPENDITURES 2011-12 2012-13 2013-14 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $20,769 $30,459 $30,459 $39,855 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $20,769 $30,459 $30,459 $39,855 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 State compliance w/emergency plan review 13 13 1 Emergency Warning system Tests 12 12 12 State compliance w/hazard mitigation plan review 1 Output/Workload Emergency Operation plan reviews and updates 1 Monthly Siren and Warning System Tests 12 Hazard mitigation plan review and updates 1 Efficiency Measures/Impact M&O Budget per Capita $0.40 $0.59 $0.77 M&O Budget % of City Budget 0.07%0.09% 0.12% Effectiveness Measures/Outcomes Division/Activity: Emergency Management 119 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Police and Courts Building 1102 W. Euless Blvd. Euless, TX 76040 Monday - Friday 8:00 A.M. - 5:00 P.M. To provide the Citizens of Euless a safe, healthy, prosperous community in which to live. Accomplishing this includes the education, surveillance and enforcement of State, Federal and local laws; investigation of criminal laws and Code of Ordinances; implementation of community activities and crime prevention; inspection of food establishments to ensure clean, safe and sanitary conditions; implement minimum standards for multifamily communities; and ensure that both residential and commercial areas of the City are maintained to the highest standards. Achievement of these objectives will increase the overall quality of life for the citizens served. • Combined patrol and code compliance efforts to combat citizen's issues on a daily basis. • Instituted proactive code compliance enforcement through district assignments. • Continued and expanded RAD training program. • Expanded Neighborhood Block Watch and National Night Out Campaign. • Received training required to maintain code compliance officer certification. • Attended and completed continuing education training. • Implemented the use of technology to expand Apartment Inspection Program. • Completed crime prevention ordinance training and established on-going training updates. • Instituted a Police Department Facebook page for community involvement • Expand and improve Citizens Police academy program. • Develop and implement standard operating procedures for code compliance. • Develop training to improve quality of life through a cooperative effort throughout the City. • Increase crime watch and burglary prevention methods for business and residential communities. • Continue crime prevention ordinance implementation. • Increase compliance within the Apartment Inspection Program. • Continue proactive enforcement of code requirements. • Continue to identify innovative ways to foster increased community involvement. • Complete purchase and implementation of new technology for code officers. • Increased Training • Technology • Manpower Police Department Code Compliance 101-3025-521 120 Department:Division/Activity: Account Number: Police Code Compliance 101-3025-521 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $1,198,377 $1,299,004 $1,355,004 $1,352,657 Operations $13,161 $29,383 $29,383 $29,383 Capital $0 $0 $0 $0 Transfers $6,192 $9,532 $9,532 $18,018 TOTAL $1,217,730 $1,337,919 $1,393,919 $1,400,058 PERSONNEL: Full Time 14.00 14.00 14.00 14.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Budget 11-12 Budget 12-13 Estimated 13-14 # Sworn Police Officers 8 8 8 # Civilian Employees 6 6 6 Population Served 51,340 51,500 51,750 Output/Workload Apartment Community Inspections 100 107 150 Retail Food Permits 150 150 150 Swimming Pool Inspections 100 100 120 Crime Watch Meetings 50 75 75 Efficiency Measures/Impact M&O Budget per Capita $23.72 $27.07 $27.05 M&O Budget % of City Budget 3.96%4.31%4.14% Effectiveness Measures/Outcomes 121 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Police and Courts Building 1102 West Euless Blvd. Euless, TX 76040 Monday through Friday 8:00 AM to 5:00 PM Police Officers 24 hours a day To provide the citizens of Euless professional, efficient police services including, but not limited to, enforcement of Federal, State, and Local Laws; investigation of criminal offenses; crime prevention; prevention and investigation of traffic accidents; order maintenance; and community social services. Citizens' trust and confidence in their police department is of central concern. This is addressed by insistence upon the maintenance of a high degree of integrity and professionalism among all police employees. • Received TXDOT traffic grant. • Hired quality police officers. • Hired quality support staff including dispatchers, secretaries and records clerks. • Developed new ideas or trends to maintain community involvement. • Expanded and improved Citizens Police Academy. • Increased officer involvement in the elementary schools. • Maintained and increased city-wide emergency management response through training. • Achieved TCLEOSE training standards. • Increased involvement of Citizens through new technology. • Continue to improve relations with the community. • Continue to strive for community involvement. • Continue improvement on Citizens Police Academy. • Introduce new community programs for children and citizens. • Revitalize the Net Smart program to all schools. • Reduce crime trends and community problems. • Address “Order Maintenance” issues in the community. • Meet and exceed TCLEOSE training standards. • Improve/upgrade department equipment with Federal grant funds. • Re-certify all department employees in CPR and AED use. • Police Officers / Patrol Personnel • Technology • Radio System Enhancement Police Department Administration 101-3045-521 122 Department:Division/Activity: Account Number: Police Administration 101-3045-521 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $573,962 $615,304 $615,304 $633,918 Operations $39,577 $46,998 $46,998 $71,283 Capital $0 $0 $0 $0 Transfers $2,224 $3,379 $3,379 $3,379 TOTAL $615,763 $665,681 $665,681 $708,580 PERSONNEL: Full Time 4.00 4.00 4.00 4.00 Part Time 1.00 1.00 1.00 1.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Sworn Police Officers 85 87 87 Civilian Employees 43 43 44 Population Served 51,340 51,500 51,750 Output/Workload Total Part I Offenses 1,610 1,737 1,900 Efficiency Measures/Impact M&O Budget per Capita $11.99 $12.93 $13.69 M&O Budget % of City Budget 2.00%2.06%2.09% Sworn Officers per thousand population 1.66 1.69 1.68 Civilian per thousand population 0.84 0.83 0.85 Effectiveness Measures/Outcomes Crime Rate Population 3.14%3.37%3.63% 123 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Police and Courts Building 1102 W. Euless Boulevard Euless, Texas 76040 24/7 365 days a year The mission of the Patrol Division, in partnership with the community, is to aggressively and intelligently provide the most effective service possible to improve the quality of life for all of the citizens of Euless. • Initiated a separation of the traffic unit from the patrol division into an autonomous unit, to increase productivity and efficiency of both functions. • Maintained low traffic accident injuries through vigorous enforcement. • Continued departmental cooperation through monthly supervisor meetings. • Successfully trained five new officers and added four new officers to the academy. • Successfully transitioned the tactical unit into a regional SWAT team. • Reinstituted active shooter training. • Continue preparing for the retirement of several employees and the filling of those vacancies. • Decrease the number of residential, commercial, and vehicular burglaries. • Continue active shooter training and reality-based training. • Continue cooperative activities with code enforcement. • Increase officer safety training through in-service and off-site training schools. • Prepare personnel for advancement and leadership roles in the department due to retirements at all levels. • Select the best candidates for new officer positions. • Improve level of service and activity. • Maintain a solid field training officer program to ensure only the best recruits are retained. Police Department Patrol 101-3046-521 124 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Police Patrol 101-3046-521 EXPENDITURES 2011-12 2012-13 2012-13 2013-2014 BUDGET ESTIMATED BUDGET BUDGET Personnel 4,079,307 $4,563,246 $4,498,946 $4,577,159 Operations 60,492 $77,944 $77,944 $87,623 Capital/Transfers $162,356 $163,838 $163,838 $250,655 TOTAL $4,302,155 $4,805,028 $4,740,728 $4,915,437 PERSONNEL: Full Time 40.50 42.50 42.50 42.00 Part Time 13.00 13.00 13.00 13.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 2011-12 Est. 2012-13 Budget 2013-14 Sworn Officers 85 87 87 Calls for Service 92,000 112,606 110,000 Output/Workload Citations Issued 22,787 26,356 30,000 Warnings Issued 8,003 7,107 8,000 Arrests Made 4,642 4,247 4,500 Efficiency Measures/Impact M&O Budget per Capita $83.80 $92.05 $94.98 M&O Budget % of City Budget 14.00% 14.66% 14.52% Effectiveness Measures/Outcomes # of Citation per sworn officer 268 303 345 # of Warnings per sworn officer 94 82 92 # of Arrests per sworn officer 55 49 52 125 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Police and Courts Building 1102 West Euless Blvd. Euless, TX 76040 Monday through Friday 8:00 AM to 5:00 PM Police Officers 24 hours a day The Criminal Investigations Division (CID) investigates alleged and suspected criminal activity reported to the department. Personnel conduct follow-up investigation on criminal offenses, interview victims and witnesses, interrogate suspects, conduct crime scene searches to gather and process evidence, prepare criminal cases for prosecution and provide courtroom testimony. Additionally, CID serves as the coordination point for the Attorney General's Office for the Crime Victim's Assistance Program for the department. CID is also responsible for registering sex offenders in the City of Euless and maintaining the related files. • Completed fiscal year with final reporting approximately 1% under budget with an already tight budget. • Implemented proactive policing with GPS vehicle trackers and use of the bait car program. • Met the mandatory TCLEOSE training in the division. • Increased proactive CID involvement in the community. • Implemented search warrant tracking system. • Maintain a high level of service to the public. • Continue aggressive, proactive investigative efforts. • Continue to assist with CPA classes. • Continue to prepare new supervisors for advancement with impending retirements. • Increase arrest rates in the “victimless crimes.” • Increase effective investigation and prosecution of very complex financial and identity crimes. • Add one new investigator to CID. • Growth of the City and increasing demands on departmental services. • Preparation for increasing number of retiring supervisors and officers. • Dealing with increases in crime with limited resources. • Increases in both required training and the cost of training. • Successfully addressing the challenges of meeting citizen and department demands with fewer resources. Police Department Criminal Investigation Division 101-3047-521 126 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT NUMBER: Police Criminal Investigations 101-3047-521 EXPENDITURES 2011-2012 2012-2013 2012-2013 2013-2014 ACTUAL BUDGET ESTIMATED BUDGET Personnel $1,563,143 $1,626,812 $1,626,812 $1,654,610 Operations $48,423 $49,857 $49,857 $62,902 Transfers $14,625 $22,363 $22,363 $22,701 TOTAL $1,626,191 $1,699,032 $1,699,032 $1,740,213 PERSONNEL: Full Time 15.00 15.00 15.00 15.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Number of Investigators 12 12 13 Total Part 1 Offenses 2,184 2,300 2,350 Stolen Property Value 2,698,340 3,000,00 3,100,00 Output/Workload Total Part 1 Offenses Cleared 750 775 760 Recovered Property Value 488,667 500,000 520,000 Efficiency Measures/Impact Part 1 Cases Cleared Per Investigator 62.5 64.6 58.5 M&O Budget per Capita $31.67 32.99 33.63 M&O Budget % of City Budget 5.29%5.25%5.14% Effectiveness Measures/Outcomes % of Stolen Property Recovered 18%16%16% $ of Recovered Property Per Inv.40,722 41,666 43,333 % of Part 1 Offenses Cleared 34%34%32% 127 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Police and Courts Building 1102 W. Euless Blvd. Euless, TX 76040 Communications: 24/7 365 days a year Records/IT: Monday - Friday 8:00 A.M. - 5:00 P.M. The Service Division will provide, in an efficient and cost effective manner: • twenty four hour emergency communications, including 911, • the processing and storage of all police records, • technical support and assistance for information management, and • instruction to the Citizens Police Academy and other local groups. • Added two call-taker/dispatching positions in Communications using PSAP funds at no cost to the City. • Certified 14 employees in emergency medical dispatch. • Processed 30,833 911 calls and 97,070 total telephone calls in the communication center. • Reduced processing/dispatch time for Fire/EMS calls by 9 seconds per call, to 48 seconds. • Reduced processing/dispatching times for Police priority 1 emergency calls by 22 seconds, to 1:13. • Hosted TLERA conference. • Successfully implemented a major Crimes software version update. • Conducted extensive local and county-wide research and planning for a new P-25 radio system. • Replaced UPS for Security System. • Secured 2012 PSAP funding for upgrades in communications and purchase of a 2.5 ton AC unit in dispatch. • Continue to serve customers in a positive manner. • Continue to decrease dispatch times to: under 1:00 minute for Police P-1 CFS and to less than 45 seconds for Fire and EMS • Continue instruction to citizen groups. • Actively seek available grants and PSAP monies to reduce costs to taxpayers. • Continue planning and implementation of the radio system upgrade to a P-25 system. • Provide quality training to dispatch staff in the communication center. • Establish a traffic radio channel in the center for the traffic unit to improve and streamline communications between officers and dispatchers. • To establish a new part-time dispatcher program that will increase and support the staffing in the communication center and reduce the use of overtime. • Staffing and training for each section of the division. • Preparing personnel to assume responsibilities currently carried out by personnel who are eligible to retire. • Determining availability of Federal funds in support of a county-wide radio network. Police Department Service 101-3048-521 128 Department:Division/Activity: Account Number: Police (30)Service 101-3048-521 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $1,576,947 $1,678,090 $1,687,090 $1,753,298 Operations $142,564 $188,151 $188,151 $203,421 Capital $0 $0 $0 $0 Transfers $11,547 $15,706 $15,706 $16,207 TOTAL $1,731,058 $1,881,947 $1,890,947 $1,972,926 PERSONNEL: Full Time 22.00 22.00 22.00 22.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Calls for Service 86,805 87,500 81,096 Emergency 911 Calls Received 28,991 30,000 32,040 Non-Emergency Calls Received 74,686 78,500 89,256 Telephone Calls Dialed by Communications 38,000 39,000 30,327 Total Telephone Calls Processed 141,676 147,500 148,600 # of FTE Dispatchers 14 14 14 Output/Workload Offense Processed 4,070 4,100 4,150 Adult Arrest Processed 4,345 4,350 4,375 Juvenile Arrests Processed 114 120 125 Non-Criminal Incidents Processed 2,730 2,721 2,750 Accidents Processed 1,196 1,200 1,209 Supplements Processed 4,875 4,500 4,550 Total Reports Processed 17,330 16,991 17,500 Efficiency Measures/Impact M&O Budget per Capita $33.72 $36.72 $38.12 M&O Budget % of City Budget 5.63%5.85%5.83% Effectiveness Measures/Outcomes # of Calls per FTE 6,200 6,250 5,793 # of Emergency Calls per FTE 2,071 2,143 2,289 # of Non‐Emergency Calls per FTE 5,335 5,607 6,375 129 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Police and Courts Building 1102 W. Euless Blvd. Euless, TX 76040 Detention 24/7 365 days a year Property & Evidence Monday - Friday 8:00 A.M. - 5:00 P.M. To provide safe, secure and sanitary environment for persons being held in the Detention Facility. To receive, process, maintain and dispose of property taken into custody by the police department in compliance with applicable laws. • Received a perfect ICE annual inspection report. • Processed and detained nearly 10,000 people this year. • Met or exceeded all of the Bureau of Immigration and Customs Standards. • Continued part-time PSO program which has proven to be a cost efficient means of staffing. • Provided staffing for the library security program to ensure a safe, peaceful environment for library patrons. • Successful completion of internal audit. • Completed the resurface epoxy floor project in the cell POD showers and in the main floor areas of booking and housing in the jail facility. • Continue to provide a high level of service for the City and ICE detainees. • Perform an epoxy resurface of each of the individual cell pod floors in the jail facility. • Provide a clean, safe environment for detention staff and detainees. • Provide hot, nutritious meals to detainees in accordance with ICE contract. • Make improvements in the Property and Evidence Section using color coding system. • Seek an increase in detention part-time funding to support the selection of more quality applicants. • Increase and continue high level of training of jail staff to improve quality of service. • To systematically review and replace old and expiring jail equipment that has become a maintenance burden. • To seek increase in the part-time jailor wage to meet prevailing market conditions in order to attract high quality applicants. • To complete the epoxy resurface of each of the individual cell pod floors. • To paint the walls of the entire jail facility. Police Department Detention 101-3049-521 130 Department:Division/Activity: Account Number: Police Detention 101-3049-521 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $1,274,916 $1,369,339 $1,360,339 $1,405,646 Operations $121,058 $87,941 $87,941 $89,989 Capital $0 $0 $0 $0 Transfers $1,513 $2,121 $2,121 $2,121 TOTAL $1,397,487 $1,459,401 $1,450,401 $1,497,756 PERSONNEL: Full Time 17.00 18.00 17.00 18.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 B.I.C.E. Prisoners Processed 3,799 4,000 5,442 B.I.C.E. Prisoners Man-Days 8,358 8,000 7,682 City Prisoners Processed 4,741 5,000 4,182 City Prisoners Man-Days 10,430 10,000 10,200 Total Prisoners Processed 8,540 9,000 9,624 Total Prisoners Man-Days 18,788 18,000 18,300 # of Full-time jailers 14 14 15 Output/Workload Total Beds 46 46 46 Efficiency Measures/Impact M&O Budget per Capita $27.22 $28.16 $28.94 M&O Budget % to City Budget 4.55%4.48%4.42% Effectiveness Measures/Outcomes Average days served per I.N.S. prisoner 2.20 2.00 2.00 Average days served per City prisoner 2.20 2.00 2.00 Average days served in jail 2.20 2.00 2.00 # of prisoners processed per jailer 610 643 615 131                       132 FIRE DEPARTMENT Suppression 88% Admin 6% Fire Marshal 6% Fire Services 24% General Fund Fire Chief Wes Rhodes Administration Fire Marshal Annual Inspections Issue Permits and CO's Building Plan Reviews Investigations Prevention/Education Emergency Care/Transportation EMS/Suppression Fire Rescue/Hazmat Response Disaster Response 133 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Fire Administration Building 201 N. Ector Drive Euless, TX 76039 Monday - Friday 7:00 A.M. to 6:00 P.M. The mission of the Euless Fire Marshal’s Office is to maintain fire prevention, fire inspection, fire investigation and fire education programs in the community. These programs are designed to protect and enhance the quality of life in Euless through a comprehensive program of services directed toward the preservation of life and property from the threat of fire or explosions, or related hazards by advocating, promoting and providing leadership in the prevention or mitigation of fires, explosions, fire-related criminal activity or other conditions hazardous to life or property. • Obtained a FireHouse Subs grant for a $15,000 for a fire extinguisher training unit. • Implemented an intensive apartment smoke detector inspection program. • Completed successful transition of the CERT program to the fire department. • Reviewed and adjusted permit and fee schedules for update to fee ordinance. • Developed internal processes and documentation that increased efficiency within the division. • Provided Fire Inspectors Class for shift personnel bringing the total number of certified inspectors to thirty-two which maintains compliance with State law on inspection practices. • Achieved 100% pass rate on the State certification test. • Developed continuing education programs to support training initiatives. • Evaluate the FireHouse mobile inspections program to determine if it is a viable option for the future. • Continue to address training requirements resulting from the number of specialty certifications required for the efficient and effective operation of the Fire Marshal's office. • Absorb the CERT program alongside the CFA program. • Provide training and materials to support the enhanced shift inspection program, honor guard and clown safety troop program. • Reevaluation and adjustment of budgetary levels may be required due to holding many line item budgets constant through several budget cycles due to local economic conditions. • Securing continued funds for training will be important. The expectations placed on fire investigators and inspectors continues to increase. To maintain the current certifications required for the job, and to be in a defensible position for court purposes, continued training is a must. The Fire Marshal’s Office functions are very technical in nature and require specialized training to allow employees to stay abreast of changing technology. Fire Department Fire Marshal 101-4023-522 134 Department:Division/Activity: Account Number: Fire Fire Marshals 101-4023-522 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $463,128 $477,432 $479,199 $500,844 Operations $25,244 $36,929 $36,929 $40,808 Capital $0 $0 $0 $0 Transfers $7,314 $9,213 $9,213 $9,213 TOTAL $495,686 $523,574 $525,341 $550,865 PERSONNEL: Full Time 4.00 4.00 4.00 4.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Output/Workload # of Inspections 1,548 1,732 1,560 # of Permits 231 253 235 # of Citations/Warnings 27 28 25 # DRC/Construction Meetings 111 124 120 # Plans Received 243 260 245 # of Investigations 31 25 25 # of Offenses Filed 5 2 1 # of Classes/Programs 58 66 60 Public Relations Projects 12 11 12 Special Projects 13 15 12 Effectiveness Measures/Outcomes % Inspection Enforcement 2%2%2% # Persons in Classes 10,723 8,767 9,000 % of population reached 20.00%15.00%17.00% M&O Budget per Capita 9.65 10.20 10.64 M&O Budget % to City Budget 1.61%1.62%1.63% 135 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Fire Administration Building 201 N. Ector Drive Euless, TX 76039 Monday - Friday 7:00 A.M. to 6:00 P.M. To effectively and efficiently fulfill the obligation of delivering, at the highest level of competency possible, fire suppression, rescue, emergency medical care, fire prevention/inspection, fire safety education, fire investigation, hazardous material response and any other service we are equipped, trained or capable of providing to the citizens and visitors of Euless,Texas. Fire Administration is responsible for personnel management, budget, payroll, research and development, records management, public information and oversight of the department. The goal of the fire department is to provide the services requested by stakeholders to the highest level of customer satisfaction possible. • Continued deployment and implementation of Squad 553. • Trained 15 fire personnel to Swiftwater Technician level including obtaining a rescue boat from the City of Grapevine. • Applied for and received Homeland Security Grant for $51,000 for a new vehicle and trailer. • Trained and certified 18 personnel as Fire Inspectors to comply with 2012 Fire Commission mandates. • Promoted 6 new lieutenants and 6 new drivers as a result of recent retirements. • Evaluate all areas of Fire Department operations to determine optimal efficiency and service delivery. • Increase involvement in organizations such as NEFDA, Tarrant County Fire Chiefs, Texas Fire Chiefs and the International Association of Fire Chiefs to stay abreast of the newest developments in the fire service industry. • Complete policy and procedure revisions and review with all personnel. • Implement first phase of strengthening the departments infrastructure for new officers and drivers. • Attempt to staff Squad 553 at 75% throughout the remainder of the year and in the future. Begin establishing specifications for the replacement of Truck 553 (110 ft. Platform) Continue to evaluate cost to staff Squad 553 with current and proposed funding utilizing overtime to cover sick leave. Evaluate the need for a major remodel of Fire Station #2 at 1515 Westpark Way. Fire Department Adminstration 101-4040-522 136 Department:Division/Activity: Account Number: Fire Department Administration 101-4040-522 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $293,016 $302,645 $302,645 $462,436 Operations $18,920 $21,613 $19,846 $21,613 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $311,936 $324,258 $322,491 $484,049 PERSONNEL: Full Time 3.00 3.00 3.00 4.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 # Civilian Personnel 2 2 2 # Sworn personnel 112 Output/Workload Emergency Incidents 4,250 4,335 4,400 Avg. Emergency Response Time 5:26 5:30 5:30 Avg. Monthly Training Hours Per Firefighter 17 17 20 Efficiency Measures/Impact # Sworn Personnel per 1000 0.02 0.02 0.04 M&O Budget per Capita $6.08 $6.26 $9.35 M&O Budget % to City Budget 1.02%1.00%1.43% Effectiveness Measures/Outcomes Insurance Service Organization rating 1 1 1 Avg. Annual Dollar Loss 1,206,500 550,000.00 1,500,000 137 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Fire Administration Building 201 N. Ector Drive Euless, TX 76039 Monday - Friday 6:00 A.M. to 6:00 P.M. After hours as needed To effectively deliver all hazards emergency mitigation and emergency medical service to those who call within the response area. These services are provided from three stations located strategically throughout the City for optimum response. Services are targeted to conserve life and alleviate suffering. This may range from public education aimed at first aid training, pre-arrival medical instructions from an emergency medical dispatcher, initial care from a first responding engine company all the way up to, and including, advanced life support care into the hospital setting. • Enhanced service delivery through cooperative training with neighboring departments. • Attempted to secure an AFG (Assistance to Firefighters Grant) for the purchase of new heart monitors. • Established training methods and options to enhance first-line supervision training for newly appointed drivers and lieutenants. • Maintained budget awareness by exploring fiscally responsible options for day-to-day operations. • Completed a total revision of standard operating procedures and guidelines. • Design and implement an in-house leadership academy for first line supervisors within the department. • Enhance the Quality assurance program for EMS activities within the department, maintaining the department's high level of patient care. • Expand training opportunities for both fire and EMS related activities. • Continue to develop strategies to maintain consistent operation of the quick response squad. • Develop plans to standardize equipment on frontline fire apparatus. • Explore concepts and designs for the future replacement of the department's platform aerial device. • Develop cost savings plans for fire department purchasing activities. • Implement concepts to enhance fire and EMS training, while maintaining budget responsiveness. Fire EMS / Suppression 101-4041-522 138 Department:Division/Activity: Account Number: Fire EMS / Suppression 101-4041-522 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $6,746,592 $6,818,313 $6,909,622 $7,083,676 Operations $244,035 $251,418 $251,418 $290,641 Capital $6,402 $9,000 $9,000 $13,000 Transfers $215,153 $170,346 $170,346 $192,407 TOTAL $7,212,182 $7,249,077 $7,340,386 $7,579,724 PERSONNEL: Full Time 65.00 65.00 65.00 64.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 # Civilian Personnel 2 2 2 # Sworn personnel 70 70 70 Output/Workload Emergency Incidents 4250 4350 4427 Avg. Emergency Response Time 4:30 4:48 4:44 Avg. Monthly Training Hours Per Firefighter 17 20 26 Efficiency Measures/Impact # Sworn Personnel per 1000 1.36 1.36 1.35 Effectiveness Measures/Outcomes Insurance Service Organization rating 1 1 1 Avg. Annual Dollar Loss $1,737,530 $1,441,140 1,891,000 FORM 2 139                       140 ADMINISTRATIVE SERVICES Info Srvcs 14% Facilities 39% Library 30% HR 17% Admin Services 6% General Fund Director of Administrative Services Dale Harwell Information Services Administrator Dan McLain Server/Software Upgrades Geographic Information System Network Administration Information Security Human Resources/Risk Administrator Personnel Risk Worker's Comp Health Insurance Facility Maintenance Administrator Kyle McAdams Project Construction Management Facility Maintenance Facility Upgrades Fleet Services Library Administrator Sherry Knight Reference Youth Services Genealogy Reading and Learning Franchises 141 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Fire Administration Building 201 N, Ector Drive Euless, TX 76039 Monday through Friday 8:00 AM to 5:00 P.M. To provide timely and competent computer services to the various City departments. To remain informed on computer related topics and apply that knowledge to work flow analysis to create more efficient processes within the City organization. Provide in-house support for both software and hardware, and to assist other departments in systems selection, implementation, and operation. • Implemented Deferred Adjudication online option for Municipal Court defendants. • Implemented new online Water bill pay site with paperless option for customers. • Implemented document imaging in Municipal Court to increase the efficiency of the department. • Implemented Code Compliance software for Code Enforcement and Apartment Inspections. • Completed fiber implementation to outlying City facilities. • Rewrite Municipal Court online software to facilitate collections on payment plans. • Implement document imaging in Finance to increase operational efficiency. Information Services has concentrated efforts into maintaining current operations within the limits of the existing budget. Costs have been cut, while maintaining service to employee customers. Administrative Services Information Services 101-5016-519 142 Department:Division/Activity: Account Number: Administrative Services Information Services 101-5016-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $137,616 $141,304 $141,304 $145,751 Operations $135,875 $176,449 $176,449 $185,886 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $273,491 $317,753 $317,753 $331,637 PERSONNEL: Full Time 1.00 1.00 1.00 1.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Mini computers 1 1 1 Displays 1 1 1 Printers 2 2 2 PC CPU's 468 483 497 PC Printers/lan Printer 177 168 168 PC Work Group Hubs 40 40 40 LAN Servers 30 32 32 # of FT techs 4 4 4 Output/Workload PC Hardware Fixes 225 233 245 SW Installations 1,050 1,100 1,150 SW Trouble Shoots 465 475 475 RPG Program Fixes 50 65 65 Queries 200 200 200 Efficiency Measures/Impact M&O Budget per Capita $5.33 $6.17 $6.41 M&O Budget % of City Budget 0.89%0.98%0.98% Effectiveness Measures/Outcomes # of Hardware fixes per tech 56 58 61 # of software installations per tech 263 275 288 # of trouble shoots per tech 116 119 119 # of RPG program fixes per tech 13 16 16 143 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Finance Building 201 North Ector Drive Euless, TX 76039 Monday through Friday 8:00 A.M. to 5:00 P.M. The mission of the Human Resources Department is to work in partnership with managers and their teams, with individual employees and with other groups to provide programs and services that align with the goals of the City and enrich the work environment. Programs and services administered by the Human Resources Department include recruitment, hiring, orientation, compensation, benefit administration, safety and risk management and communications. • The Human Resources Department must ensure compliance with mandates established by the City of Euless, State of Texas, and United States Government. • Continued to provide quality customer service to external and internal customers. • Completed annual open enrollment for employee benefits incorporating all the requirements of the Patient Protection and Affordable Care Act (PPACA). • Assumed more of the management tasks of the benefits administration function. • Began update and revision of Civil Service Plan. • Continued update of policies and procedures. • Continued update of job descriptions. • Utilized many new or improved communication materials. • Assisted Fire and Police Departments with promotional testing. • Provided day-long orientation program to new employees. • Continue with the update and revision of personnel policies and procedures. • Continue with the update and revision of all job descriptions. • Enhance training programs. • Streamline and automate processes where possible to increase efficiencies. Local economic conditions, implementation of the next phase of PPACA requirements, and rising healthcare costs remain an ongoing challenge. Administrative Services Human Resources 101-5019-519 144 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Administrative Services Human Resources 101-5019-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $290,217 $304,936 $304,936 $319,699 Operations $36,703 $39,855 $39,855 $61,655 Capital $0 $0 $0 $0 TOTAL $326,920 $344,791 $344,791 $381,354 PERSONNEL: Full Time 3.50 3.50 3.50 3.50 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Number of Human Resource Techs 3 3 3 Total Number Full-time City Employees 360 370 370 Total Number of Active Employees 520 530 530 Number of Full-Time Employees Hired 22 25 25 Number of Part-Time Employees Hired 73 80 80 Number of Employees Terminated/Retired 86 90 90 Part-Time to Full-Time Transfers 0 3 3 Output/Workload Number of Applications Processed 1,727 2,615 2,500 Number of Positions Posted 25 37 35 Efficiency Measures/Impact M&O Budget per Capita $6.37 $6.69 $7.37 M&O Budget % of City Budget 1.06%1.07%$0.01 Average Applications Per Position Posted 69 71 71 Effectiveness Measures/Outcomes Turnover Rate 2.38%3.00%3.00% 145 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Fleet & Facility Service Center 1314 Royal Parkway Euless, Texas 76040 Monday - Friday 7:00 A.M. - 5:00 P.M. Personnel on-call 24/7 To provide the citizens of Euless and City staff with safe and accessible facilities. To maintain the City's investment in facility structures both interior and exterior, building control equipment, interior environmental controls, security systems, and lighting control devices. To ensure that all facilities are run in the most energy efficient manner possible and to continue to search for new methods to maintain that commitment. To maintain all construction and repair documents for City facilities and building projects per the State of Texas Library Records Retention Schedule. • Finalized a building inspection guideline and form. Implemented a bi-monthly facility inspection routine. • Completed construction of security partition and counter for Development and Engineering. • Completed cleanup and basic refinish of Ruth Millican Center for City's Historical Association museum. • Conducted preliminary ADA/TAS audit for City facilities. • Complete full ADA/TAS facility assessment. • Add a much needed clerical worker for both Fleet & Facility Operations. • Convert part-time facility technician to full-time status. • Establish a program for the "Greening" of City facilities. • Replacement of older non-efficient HVAC systems. • Complete inspection, assessment, and maintenance program plan for roof systems. • Establish a depreciation type program to help fund both HVAC system replacements and roof replacements. • Seek grant funding for alternative energy sources such as wind, solar and geothermal for City facilities. • Roof systems on Old Fire Station #2 and #3, Building C, Fleet Service Center, and PACS Building will be reaching the end of their life cycles. Replacements will need to be budgeted in upcoming budget years. Fleet & Facility Operations Facility Maintenance 101-5037-519 146 Department:Division/Activity: Account Number: Fleet and Facility Operations Facility Maintenance 101-5037-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $279,456 $293,109 $270,374 $216,686 Operations $452,997 $520,460 $520,460 $656,471 Capital $0 $0 $0 $0 Transfers $7,661 $13,308 $13,308 $12,658 TOTAL $740,114 $826,877 $804,142 $885,815 PERSONNEL: Full Time 4.00 4.00 3.00 3.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 # of facilities maintained 61 63 63 Tons of Refrigeration installed 280 300 300 Square Footage of Facilities maintained 432,791 480,000 480,000 Output/Workload Special Projects 10 8 8 Work Orders Processed 2,100 2,400 2,400 After Hours Services 35 25 25 Efficiency Measures/Impact M&O Budget per Capita $14.42 $15.61 $17.12 M&O Budget % of City Budget 2.41%2.49%2.62% Effectiveness Measures/Outcomes Work Orders Processed per FTE 2.5 2 3 Special Projects per FTE 2.5 2 3 % of Work orders processed within 3 day 90%90%92% # of facilities per FTE 15 16 21 Refrigeration per FTE 70 75 100 Square Footage maintained per FTE 108,198 120,000 160,000 147 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Library 201 N. Ector Drive Euless, TX 76039 Monday, Tuesday, Thursday 10:00 A.M. - 9:00 P.M. Wednesday 10:00 A.M. - 6:00 P.M. Friday, Saturday 10:00 A.M. - 5:00 P.M. Sunday 1:00 P.M. - 5:00 P.M. To serve the continuing informational, educational, cultural and leisure needs of residents of all ages. To provide the community with the best possible materials in various formats. To promote the joy of reading and learning. The primary role of the Euless Public Library is to act as an Independent Learning Center by supporting people of all ages pursuing a program of learning. Additional roles are Popular Materials Library, Preschoolers' Door to Learning, and provider of other specialized resources such as small business assistance, young adult materials and electronic resources. • Averaged 18,852 visits per month. • Averaged 46,426 items checked out per month. • Issued 5,126 library cards. • Received the 2012 Achievement of Excellence in Libraries Award for the 8th consecutive year. • Held 754 programs with total attendance of 18,097. • Continue to work with the Euless Library Foundation on the tile mural project. • Continue enrollment of students taking English as a second language classes. • Investigate RFID tracking programs. Requests for e-book format are increasing. This new format tends to be expensive and the marketplace for these products is very unsettled. Administrative Services Library 210-5054-519 148 Department:Division/Activity: Account Number: Administrative Services Library 101-5054-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $579,146 $600,601 $600,601 $620,159 Operations $33,663 $51,400 $51,400 $53,600 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $612,809 $652,001 $652,001 $673,759 PERSONNEL: Full Time 9.00 9.00 9.00 9.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Registered Borrowers 39,000 38,000 37,000 Current Holdings 111,230 111,312 107,000 Total Library Visitations 264,000 250,000 238,000 ESL Students Enrolled 290 305 320 Summer Reading Club Participants 1,670 1,500 1,400 Population Served 51,340 51,500 51,750 Output/Workload Items Circulated 557,121 557,069 558,000 Items Added 17,316 16,061 16,000 Items Withdrawn 20,617 15,426 16,000 Efficiency Measures/Impact M&O budget per capita $11.94 $12.66 $13.02 M&O budget % of city budget 1.99%2.02%1.99% Annual Circ Per Capita 10.85 10.82 10.78 Annual Circ Per Registered Borrower 14.29 14.66 15.08 Current Holdings Per Capita 2.17 2.16 2.07 Current Per Registered Borrower 2.85 2.93 2.89 Effectiveness Measures/Outcomes Annual Library Visits Per Capita 5.14 4.85 4.60 Annual Library Visits Per Registered Borrower 6.77 6.58 6.43 # of borrowers per FTE 4,333 4,222 4,111 # of holdings per FTE 12,359 12,368 11,889 % of Population who are Registered Borrower 76%74%71% 149                       150 DEVELOPMENT Planning 46% Inspections 54% Development 2% General Fund Director of Planning & Economic Development Mike Collins Planning Land Development Planning & Zoning Inspection Services Building Inspections Building Permits 151 Department: Division/Activity: Account Number: Development Planning 101-6032-540 Location: 201 North Ector, Building C Hours of Operation: Monday through Friday, 8:00 AM to 5:00 PM Mission/Programs/Services: 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 the Development Services Group, Planning & Zoning Commission, Zoning Board of Adjustments, Housing & Structure Board, Capital Improvements Advisory Committee, and City Council. • Assist developers and citizens in making application for rezoning, platting, site plan approval, specific use permits, and other land use related applications and coordinate the Development Services Group review, evaluation, and reporting on these applications to the appropriate Board or Commission. FY2013 Highlights/Accomplishments: • Facilitated over 40 residential and commercial cases through Development Services Group, Planning and Zoning Commission, and City Council approval process, affecting over 420 acres of land. • Completed evaluation and revisions to the Comprehensive Code of Ordinances related to the Euless Minimum Housing Code, Glade Parks and Riverwalk Planned Development Ordinances, Tobacco Stores, Tattoo Parlors, and Non-Depository Financial Institutions. • Facilitated the construction of various projects with the Glade Parks and Riverwalk Euless Planned Developments. • Facilitate development of the Westpark Area Reconfiguration Strategy related to the North Tarrant Express Project. • Worked with 26 business/property owners impacted by the North Tarrant Express Project. FY2014 Goals & Objectives: • Evaluate and recommend potential updating of the Unified Development Code; parking standards, landscaping and screening, permitted use table, handling of outdated CUD districts, and document reorganization. • Effectively administer the redevelopment process associated the Euless Point initiative. • Effectively coordinate and administer programs/projects associated with redevelopment efforts throughout the City, with specific emphasis on the Tarrant County CDBG and Home Program and specific commercial areas. • Facilitate adoption of Gas Drilling Ordinance amendments and effectively administer the Gas Pad Site and Gas Drilling Permit application process. • Continue working to develop highly efficient and effective ways of providing a superior level of service to our community. Complete a Main Street Overlay Study • Facilitate development of Reconfiguration Strategies related to the North Tarrant Express Project. • Complete Digital scanning into Laserfiche of file documents Major Budgetary Issues and Operational Trends: • Construction activity will begin/continue in residential subdivisions including Ridgecrest Estates, Starlight Court, Glade Parks, and Riverwalk Euless and in commercial developments located in Glade Parks, and Riverwalk Euless. • Efforts associated with residential and commercial redevelopment activities. • The City will continue involvement with issues regarding the Barnett Shale, including consideration of gas drilling permits and inspection of current operating well sites. 152 Department:Division/Activity: Account Number: Development Planning 101-6032-540 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $186,749 $243,862 $243,862 $258,689 Operations $18,596 $16,860 $16,860 $19,927 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $205,345 $260,722 $260,722 $278,616 PERSONNEL: Full Time 2.00 2.50 2.00 2.50 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Zoning Change Applications 1 2 1 Planned Developments 5 2 5 Site Plan Applications 11 10 10 Preliminary Plat Applications 4 4 5 Final Plat Applications 10 4 5 Replat Applications 0 2 3 Specific use Permit Applications 16 20 20 Variance Requests 0 2 2 Special City Council/P&Z Request 11 2 10 Output/Workload Pre-Development Conferences 175 200 200 Planning & Zoning Commission Items 45 45 45 Council Related Items 43 40 40 Ordinance Review and Revisions 5 4 4 Special Reports and Studies 3 4 4 Efficiency Measures/Impact M&O Budget per Capita $4.00 $5.06 $5.38 M&O Budget % of City Budget 0.67%0.81%0.82% # of Applications processed per FTE 29.00 24.00 24.40 Effectiveness Measures/Outcomes 153 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Development and Engineering Building 201 N. Ector Drive Euless, TX 76039 Monday through Friday 8:00 AM to 5:00 PM To evaluate, recommend and enforce minimum standards to safeguard life or limb, health, property and public welfare by regulating and controlling the design, construction, quality of materials used and occupancy, location and maintenance of all buildings and structures within the City of Euless and certain equipment specifically regulated. To regulate through plan review and field inspection, the initial construction, subsequent remodeling, and occupancy of all buildings and structures within in the City of Euless. • Fully integrated use of 2009 ICC Codes. • Updated all permit applications and forms on the website. • Implemented a more efficient internal system of processing Certificates of Occupancy and Building Permits. • Created a new area and system for completed residential and commercial plan review storage. • Participated and contributed as a valued member of the Community's CPR program. • Hired a new Development Manager. • Maintained a high level of production in terms of inspections performed resulting in a high percentage of properties/construction meeting code compliance. • Continue efforts to utilize the HTE system to its' maximum capability. • Continue Plan Review process for the master planned commercial mixed-use tracts and coordinate with applicant, developers, and contractors with the inspection process of buildings during their construction process. • Continue to review and recommend changes to the UDC as needed to meet the needs and goals of the community including new ordinances or ordinance revisions relating to wind turbines, accessory buildings, etc. • Provide support to the Code Compliance Division related to the Apartment Inspection Program. • Provide support to the Code Compliance Division related to the Health Division Inspection of food establishments. • Evaluating and developing a formal and structured single family rental inspection program as directed. With a continued improvement in the overall economy, there should be an increase in residential and commercial development activity. This will increase the workload related to plan review and field inspection, as well as increase potential revenues. Development Inspection Services 101-6034-540 154 Department:Division/Activity: Account Number: Development Inspection Services 101-6034-540 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $310,546 $307,991 $307,991 $310,243 Operations $8,433 $5,754 $5,754 $14,420 Capital $0 $0 $0 $0 Transfers $10,174 $6,928 $6,928 $7,462 TOTAL $329,153 $320,673 $320,673 $332,125 PERSONNEL: Full Time 4.00 4.00 4.00 4.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Service Requests 1100 985 985 Notice of violation letters 600 455 455 Request w/No Action Req.300 270 270 # of Inspectors 6 3 3 Output/Workload Residential- New/Attached 44 42 48 Residential- Remodel 136 161 140 Residential-Swimming Pools 4 16 5 Commercial- New 29 16 15 Commercial/Multifamily Remodel 63 98 30 Misc. Permits 1,374 1,181 1,100 Certificates of Occupancy 62 56 100 Inspections 3,538 2,660 3,000 Efficiency Measures/Impact M&O Budget per Capita $6.41 $6.23 $6.42 M&O Budget % of City Budget 1.07%0.99%0.98% # of Inspections per Inspector 590 887 1,000 # of Service Requests per Inspector 183 328 328 Effectiveness Measures/Outcomes Value of New Residential $14,249,248 $7,000,000 $15,600,000 Value of New Commercial Development $27,292,818 $36,000,000 $22,500,000 % of NOV per Inspection 16.96%17.11%15.17% Average $ of new residential $323,847 $166,667 $325,000 Average $ of new commercial $941,132 $2,250,000 $1,500,000 155                       156 PARKS & COMMUNITY SERVICES Admin 3% Parks 55% Pools 6% Recreation 26% Senior Center 10% PACS 6% General Fund *Community Services also manages other funds which include: The Texas Star Sports Complex, Arbor Daze and Recreation Classes. Director of Parks & Community Services Ray McDonald* Administration Recreation Parks Aquatics Recreational Activities Athletic Programming Youth, Pre-School and Senior Programs Arbor Daze Texas Star Concert Series Special Events Maintenance of City Parks / Medians / Right-of-Ways Develop & Improve City Parks Beautification and Historical Maintenance of Pools Operation of 2 neighborhood pools, outdoor aquatic park & indoor pool Aquatic Programming Athletic Field Maintenance 157 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 PACS Building, 1314 B Royal Parkway Euless Family Life Center, 300 W. Midway Drive Simmons Center, 508 Simmons Drive Monday - Friday, 8 a.m. - 5 p.m. Monday - Thursday, 5:30 a.m. - 9 p.m.; Friday, 5:30 a.m. -8 p.m.; Saturday, 8 a.m. - 6 p.m.; Sunday, 1 - 6 p.m. Available for rent, 9 a.m. - 9 p.m. To encourage a positive lifestyle that promotes a healthy atmosphere and the overall well-being of the community through exemplary fitness and recreational programs. • Expanded summer programs for youth with additional summer camp opportunities. • Recruited a total of 1,980 volunteers to assist with programs and activities hosted by the Parks & Community Services Department. • Recorded a 13% increase in visits to the Recreation Center over the previous fiscal year. • To develop an internal and external communications plan for employees and customers to ensure useful, timely, and effective communications are issued. • To develop a marketing and advertising plan for activities, special events and programs. • To develop new programs and enhance existing programs for the citizens of Euless. The unknown policy revisions in regards to the Affordable Healthcare act and part-time \ seasonal employee hours. The need to upgrade existing cardio equipment and long-term expansion of the Fitness Center. Ability to provide additional rental \ meeting room space for citizens. Parks & Community Services Recreation 101-7051-550 158 Department:Division/Activity: Account Number: Parks and Community Services Recreation 101-7051-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $536,456 $575,930 $575,930 $566,205 Operations $15,156 $33,740 $25,740 $37,826 Capital $0 $0 $0 $0 Transfers $9,391 $14,710 $14,710 $17,415 TOTAL $561,003 $624,380 $616,380 $621,446 PERSONNEL: Full Time 7.25 7.25 7.25 6.50 Part Time 6.00 6.00 6.00 6.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Number of Memberships Sold 3,654 5,137 5,200 # of Special Events 8 10 12 Output/Workload Racquetball Players 5,035 3,804 5,200 Track Users 14,511 15,835 15,000 Fitness Center Users 52,553 63,283 63,000 Web Registrations 448 400 450 Stars over Euless 1 1 1 Halloween Event 0 1 1 Volunteer Hours 1,980 2,000 2,000 Staff hours 900 900 900 Efficiency Measures/Impact M&O Budget per Capita $10.93 $11.97 $12.01 M&O Budget % of City Budget 2.03%1.91%1.84% # of Staff Hours per event 113 90 75 # of Volunteer Hours per event 248 200 167 Effectiveness Measures/Outcomes Midway Recreation Center Attendance 144,296 150,000 145,000 Ruth Millican Center Attendance 0 0 0 Senior Center Attendance 50,455 33,410 51,000 Gymnasium Attendance 50,346 57,397 51,000 Recreation Classes 41,766 9,814 40,000 Average Number of Events per month 0.67 0.83 1.00 159 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Parks Maintenance Building 1997-C South Pipeline Road Euless, TX 76040 Monday-Friday 7:00am - 3:30pm with some Saturday and Sunday work to clean parks, athletic field preparation, and flexible (earlier) hours during summer months for water truck operations • To provide a safe and aesthetically pleasing park system for the citizens of Euless in the most cost effective manner possible. • To satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle. • To provide parks and leisure opportunities for all citizens. • To provide a comprehensive parks system through the use of an updated Parks Master Plan. • To identify and apply cost saving measures where feasible. • To provide services necessary to upkeep, develop and maintain all parks within the City. • Assisted with construction of new aquatic facility by demolishing tennis courts and removing chain link and wrought iron fencing, mechanical equipment and existing irrigation system. • Designed landscaping for new aquatic facility. • Completed construction of new entry on south side of Parks at Texas Star in conjunction with addition of new parking lot. Entry included archway, landscaping, irrigation and fencing. • Develop an irrigation plan to utilize new water saving techniques in design, installation, and the operation of the systems and location of equipment. • Implement a park improvement program that incorporates the improvements and redevelopment identified in the Parks Master Plan. • With increased focus on beautification in the City, the landscape and tree crews split time between the landscapes and tree canopies and in greenhouse production. • Parks structures will require upgrades due age of equipment and to enhance the overall park experience. Parks & Community Services Parks 101-7052-550 160 Department:Division/Activity: Account Number: Parks and Community Services Parks 101-7052-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $916,964 $910,092 $910,092 $895,836 Operations $236,764 $303,452 $303,452 $327,482 Capital $0 $0 $0 $0 Transfers $51,758 $79,011 $79,011 $85,046 TOTAL $1,205,486 $1,292,555 $1,292,555 $1,308,364 PERSONNEL: Full Time 13.00 12.50 13.50 12.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Athletic Fields 27 27 27 Pavilions 5 5 5 Gazebos 2 2 2 Jogging Trails 6 6 6 Total Park Acreage 345 345 345 Output/Workload Amenities Maintenance Hours 3,374 3,200 3,225 Ballfield Maintenance Hours 3,664 4,499 4,500 Horticulture Hours 3,012 3,200 3,225 Irrigation Hours 1,028 1,258 1,200 Greenhouse Propagation Hours 1,402 1,153 1,400 Clerical Dispatch Hours 2,183 2,154 2,250 Trail Maintenance Hours 155 155 150 Hours Worked Mowing Facilities 4,333 4,300 4,500 Trash Maintenance Hours 2,892 3,000 3,000 Efficiency Measures/Impact M&O Budget per Capita $23.48 $25.10 $25.28 M&O Budget % of City Budget 3.92%4.00%3.86% Acres per FTE 26.54 25.56 28.75 Total Maintenance Hours per FTE 1,696 1,698 1,954 Effectiveness Measures/Outcomes Maintenance Hours per ballfield 136 167 167 Maintenance Hours per Trail 26 26 25 Maintenance Hours per total Acreage 10 9 9 161 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Euless Family Life Aquatics Center, 300 W. Midway Dr. South Euless Pool, 605 S. Main Street Splash Island, 600 S. Main Street Wilshire Pool, 201 Sierra Drive Monday-Saturday, 10a.m.-8p.m.; Sunday, Noon-7p.m. M\W\F 1-8p.m.; T\Th 1-5p.m.; Sat 1-6p.m.; Sun 2-6p.m. M-Sat, 9a.m. - 9p.m.; Sun, Noon-6p.m. Mon-Fri, 1-5p.m.; Sat, 1-6p.m.; Su, 2-6p.m. To provide and promote recreation and leisure opportunities that enhance the quality of life of the community. To provide a safe, wholesome aquatic experience for citizens. To provide programs for all ages and skill levels. To provide a safe and sanitary environment by hiring and properly training aquatic staff to be prepared and professional. • Opened and operated a new outdoor aquatic facility for the City of Euless. • Updated aquatic pay plan in order to attract and retain quality aquatic staff and to be more competitive with other NE Tarrant County cities. • Provided swimming lessons and water aerobics for all ages and abilities. • To evaluate first year operations of new outdoor aquatic facility to identify and implement operational improvements. • To open and operate the new indoor aquatic facility. • To develop new programs and enhance existing programs for the citizens of Euless. • To provide a safe and enjoyable experience at all aquatic facilities. • To provide applicable in-service training for aquatic staff. The unknown policy revisions in regards to the Affordable Healthcare act and part-time \ seasonal employee hours. Age of the two existing older pools. Parks & Community Services Aquatics 101-7053-550 162 Department:Division/Activity: Account Number: Parks and Community Services Aquatics 101-7053-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $59,634 $0 $97,091 $0 Operations $33,704 $132,500 $121,000 $132,500 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $93,338 $132,500 $218,091 $132,500 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time *22.00 22.00 22.00 22.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Day Open 86 96 96 Swimming Pools 3 3 4 Splash Pad 1 1 1 Output/Workload Guard Hours 7,759 13,440 19,758 Aquatic Maintenance Hours 400 400 400 Efficiency Measures/Impact M&O Budget per Capita $1.82 $4.23 $2.56 M&O Budget % of City Budget 0.30% 0.67% 0.39% Avg Attendance per Day 226 496 505 # of attendees per FTE 1,769 4,329 4,409 Effectiveness Measures/Outcomes Midway Attendance 10,547 43,706 45,000 South Euless Attendance 5,470 2,452 2,000 Wilshire Attendance 3,439 1,459 1,500 Pool Rentals 17 149 150 *Part-time staff funded was shared in the EDC fund for FY2012-13 and funded in EDC for FY2013-14. 163 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Euless Family Life Senior Center 300 W. Midway Drive Euless, TX 76039 Monday - Wednesday; Friday, 6:30 A.M. - 4:00 P.M. Thursday 6:30 A.M. - 9:00 P.M. To provide a friendly, inviting environment for seniors that promotes participation in a variety of programs designed to stimulate minds and strengthen bodies and to facilitate community involvement. • Increased visits over the previous fiscal year by 32%. • Increased number of programs offered. • Increased trip offerings for Seniors by adding "Mystery Lunch" and "Mystery Trip." • Added additional fitness programs in the afternoons. • To open, operate and provide senior programming at the Indoor Pool in the first quarter of FY2014. • To successfully transition staff due to a long-term employee retirement. • Continue to communicate with patrons to ensure facility offers programs and activities of community interest. Increased participation has placed additional stress on the facility with regards to cleanliness. Additional effort is required to keep the facility clean. The unknown policy revisions in regards to the Affordable Healthcare act and part-time \ seasonal employee hours. Parks & Community Services Senior Center 101-7057-7057 164 Department:Division/Activity: Account Number: Parks and Community Services Senior Center 101-7057-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $154,582 $213,605 $163,605 $176,317 Operations $19,651 $49,610 $32,422 $50,772 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $174,233 $263,215 $196,027 $227,089 PERSONNEL: Full Time 2.00 2.00 2.00 2.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Output/Workload Senior Luncheon 12 12 12 Efficiency Measures/Impact M&O Budget per Capita $3.39 $3.81 $4.39 M&O Budget % of City Budget 0.57%0.61%0.67% Effectiveness Measures/Outcomes Senior Center Attendance 50,455 33,410 35,000 165 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 PACS Building 1314-B Royal Parkway Euless, TX 76040 Monday - Friday 8:00 A.M. - 5:00 P.M. To provide direction, leadership and support to the Parks and Leisure Services Board, Historical Preservation Committee, Euless Tree Board and the Economic Development Corporation by promoting the benefits of parks and recreation to the community through programming, planning, preservation and professional staff development. • Worked with the Historical Preservation Committee to open the City of Euless Museum. • Worked with City Staff and Architectural Firm to finalize design of the Euless Family Life Aquatic Center. • Worked with Public Works / Engineering Department on design and construction of additional parking lot at the Parks at Texas Star. • To successfully open and operate indoor portion of new aquatics facility. • To expand programs offered to citizens in all areas of recreation. • To identify opportunities to partner with outside agencies or service groups to help expand programs and facilities. Maintaining adequate staffing levels with the addition of new programs and facilities that will be necessary, while delivering the service that is expected. Parks & Community Services Recreation Administration 101-7084-550 166 Department:Division/Activity: Account Number: Parks and Community Services Recreation Administration 101-7084-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $66,019 $68,984 $75,984 $71,135 Operations $1,308 $4,600 $4,600 $4,600 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $67,327 $73,584 $80,584 $75,735 PERSONNEL: Full Time 1.00 1.00 1.00 1.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Parks & Leisure Services Board 11 11 11 EDC Meetings 4 4 4 Historical Preservation Committee 11 11 11 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $1.31 $1.56 $1.46 M&O Budget % of City Budget 0.22%0.25%0.22% Effectiveness Measures/Outcomes 167                       168 PUBLIC WORKS Street Maintenance 73% Animal Control 19% Engineering 5% Public Works 5% General Fund Director of Public Works Hal Cranor Administration Street Maintenance Preventive Maintenance Public Works Administration Animal Control Animal Adoptions Calls For Animal Services Vaccinations Engineering Water Distribution System Wastewater Collection System Storm Drainage System Flood Plain Management Safe and Efficient Streets 169 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Public Works Building 1513 Westpark Way Euless, TX 76040 24/7 365 days a year To maintain safe driving conditions and prolong the material life of all City streets through aggressive preventative maintenance. The City of Euless street maintenance division performs the following duties: all street repairs; repairs to sidewalks, curbs and gutters; installation and replacement of all street signs and traffic control signs; right-of-way maintenance; and various other tasks such as drainage maintenance. • Completed overlay of 365,654 square feet of asphalt street. • Completed crack seal of 33,759 linear feet of street. • Patched 1,296 potholes. • Replaced 7,197 linear feet of curb and gutter. • Replaced 16,503 square feet of sidewalk. • Installed/replaced 1,393 signs. • Installed 112,442 linear feet of roadway pavement markings, including City facilities. • Replaced 34,444 square feet of flatwork. • Use private vendors to supplement City forces. • Continue to concentrate on deteriorating streets. • Concentrate on preventative maintenance. • Implement the 2014 asphalt overlay plan. • Implement the 2014 ADA plan. • A large number of streets are reaching the end of their useful life with many requiring extensive curb and gutter repairs and ADA ramp upgrades. • Petroleum based products continue to increase in price; one of the main products in asphalt. • The paver is advanced in age and the replacement expense may be hard to justify compared to the number of days it is used. Public Works Street Maintenance 101-8033-531 170 Department:Division/Activity: Account Number: Public Works Street Maintenance 101-8033-531 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $467,285 $511,609 $511,609 $547,067 Operations $156,489 $192,193 $192,193 $192,193 Capital $158,825 $362,500 $362,500 $462,500 Transfers $79,149 $91,541 $91,541 $89,964 TOTAL $861,748 $1,157,843 $1,157,843 $1,291,724 PERSONNEL: Full Time 8.00 8.00 8.00 8.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Linear Feet of Curb 182 182 182 Linear Miles of Sidewalk 22 2 Linear Lane Miles of Street 182 182 182 Output/Workload Square Foot of Overlay 368,654 540,613 500,000 Linear Lane Feet Crack Sealed 32,744 23,628 30,000 Pot Holes Patched 1,296 425 575 Lane Miles Streets Swept 308 1,062 1,150 Linear Foot/Curb Gutter Replaced 7,197 5,236 5,575 Square Foot Flatwork Replaced 34,444 7,176 7,250 Square Foot Sidewalk Replaced 16,503 9,983 10,500 Miscellaneous Project Hours 3,160 3,260 3,300 Signs Made, Repaired, Replaced 1,393 1,124 1,500 Linear Lane Feet of Street Markings 112,442 64,563 75,000 Linear Feet of Channel Maintenance 9,806 6,959 8,000 Linear Feet of Storm Sewer Maintenance 611 2,022 5,000 Efficiency Measures/Impact M&O Budget per Capita $16.79 $22.48 $24.96 M&O Budget %of City Budget 2.80%3.58%3.82% Effectiveness Measures/Outcomes 171 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Animal Control Building 1517 Westpark Way Euless, Texas 76040 24/7 365 days a year To provide animal control services for citizens as efficiently and professionally as possible with available resources. Enforce City ordinances concerning animal control and rabies eradication. Provide protection for citizens and animals through public education and training in schools and community organizations. • Held Dog Daze, a low cost vaccination event, in May. • Participated at 8 G.A.P. sponsored events to encourage pet adoptions. • Added a dog wash station to the kennel at no cost. • Passed Texas State Health Inspection. • Provide the best possible service to Euless Citizens. • Provide continuing education for animal control officers. • Continue humane treatment and care of animals in the shelter. • Encourage adoption from the shelter through Euless publications and web site. The shelter has reduced the hours of operation from 60 to 50 hours a week without experiencing a loss of service. Finding adoption homes for animals. Dealing with increased wildlife in residential neighborhoods. G.A.P. volunteers continue to support the shelter by washing, grooming and exercising the animals as well as cleaning the facility. Public Works Animal Control 101-8064-531 172 Department:Division/Activity: Account Number: Public Works Animal Control 101-8064-531 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $249,366 $282,984 $257,984 $289,591 Operations $11,981 $30,150 $30,150 $30,150 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $261,347 $313,134 $288,134 $319,741 PERSONNEL: Full Time 3.00 3.00 3.00 3.00 Part Time 1.00 1.00 1.00 1.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Calls for Service 1,882 1,982 2,000 Average Number of Animals In Shelter 747 737 700 Output/Workload Animals Picked Up 1,059 1,148 1,000 Animals Returned to Owners 73 45 75 Citations Issued 8 6 10 Dead Animals Removed 293 304 300 Adoptions 27 22 50 Euthanized 386 351 300 Efficiency Measures/Impact M&O Budget per Capita $5.09 $5.59 $6.18 M&O Budget % of City Budget 1.02%0.89%0.94% # of calls per FTE 627 661 667 # of Animals picked up per FTE 353 383 333 Effectiveness Measures/Outcomes Animal Bites 67 52 40 % of animals returned to owner 6.89%3.92%7.50% % of animals adopted 2.55%1.92%5.00% % of animals in Shelter 70.54%64.20%70.00% 173 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Development and Engineering Building 201 North Ector Drive Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. The Engineering Division has the responsibility for design and construction of a safe water distribution system, an environmentally safe wastewater collection system, an adequate storm drainage system, management of the floodplains, and a safe and efficient street and thoroughfare network. This includes proper functioning of all traffic signals, installation of street lights throughout the City, and proper street signs. This division inspects all Public Works construction within the City and reviews development plans and studies for regulation compliance, engineering design, safety and health concerns. Conducts acquisition of properties, right-of-way and easements and verifies legal documents. • Completed the construction of W. Ash Lane from Aransas Drive to N. Main Street. • Completed the FY2012 County Overlay project which included Aransas Drive and Slaughter Lane. • Completed the construction of wastewater line replacements along Fuller Branch from Ascot Drive to E. Huitt Lane and along Ascot Drive, Dunaway Court, and Dunaway Drive. • Completed the construction of wastewater line replacements along Blanco Drive, Aransas Drive, and Crane Drive. • Completed the design and initiated the construction of the FY2013 wastewater line replacement project. • Initiated and completed the FY2013 City ADA Ramp replacement project. • Initiated the design of Cullum Drive from SH 10 to E. Huitt Lane. • Complete the construction of the wastewater line replacements for the FY2013 wastewater project . • Initiate the design of the FY2014 wastewater line replacement project along Denton Drive. • Initiate the design of the FY2014 water line replacement project along El Camino Real. • Complete the construction of the CDBG ADA Ramp replacement project. • Initiate the construction on Cullum Drive from SH 10 to E. Huitt Lane. Construction unit bid prices show a slow inflationary trend. Public Works City Engineer 101-8066-531 174 Department:Division/Activity: Account Number: Public Works City Engineer 101-8066-531 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $27,703 $102,534 $61,954 $79,508 Operations $1,847 $5,500 $5,500 $5,500 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $29,550 $108,034 $67,454 $85,008 PERSONNEL: Full Time 0.50 1.00 0.50 0.50 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Number of Plats/Site Plans Reviewed for DRC 48 37 35 Number of Engineering Plans Reviewed 26 19 15 Output/Workload Reviewed: Engineering Plans 26 10 Site Plans 28 15 Zoning Cases 26 35 Plats 20 22 Public Service requests 166 202 Street Use Permits 84 64 Street Light Requests 163 Floodplain related inquiries 28 Lf. of sanitary sewer installed/inspected 8,666 lf. Lf. of water main installed/inspected 7,254 lf. Sq. yds. of pavement inspected/constructed 39,387 sq. yds. Lf. of storm sewer 5,934 lf. Efficiency Measures/Impact M&O budget per Capita $0.58 $1.31 $1.64 M&O Budget % of City Budget 0.35%0.21%0.25% # of plan reviews per FTE 96 74 70 # of Engineering Plans reviewed per FTE 52 38 30 Effectiveness Measures/Outcomes 175                       176 NON-DEPARTMENTAL Legal 2% Non Dept. 58% Betterment 0% Capital 40% Non- Departmental 18% General Fund City Manager Gary McKamie Betterment Fund Citizen contributions Community beautification Non-Departmental Rebates Citywide Expenditures Legal Services Attorney Fees Municipal Court Legal Services 177 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Not applicable Management has initiated programs to define the costs in this budget that may not be specifically identifiable to any operational budget. The activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the City. Examples of costs here include: electrical, general liability insurance, audit, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one-time appropriations are accounted for in this department in order to maintain stable department budgets from year to year. • Provided funding for the continuation of infrastructure maintenance which includes the street overlay and sidewalk programs. • Provided funding for the continuation of the computer hardware/software replacement program. • Provided funding for the continuation of the energy conservation program, which was implemented several years back to maximize savings through increased awareness. • Provided funding for a street lighting program and traffic signal replacement program which will enhance the safety of the City. • Provide funding for infrastructure improvements. • Provide funding for one-time capital purchases. • Provide funding for computer and equipment replacements in order to maximize productivity. • Provide funding for energy conservation measures which ultimately results in savings in utility costs. In order to recruit and retain a solid workforce, the City will continually review and revise the current employee pay plan to remain competitive in the current market. As many industries have seen in the last few years, the cost of maintaining an employee and retiree health plan has skyrocketed. Therefore, the City continues to look for ways to control costs while maintaining a good quality health plan for both the current employees and the retirees. Non-Departmental General Fund 101-9060-590 178 Department:Division/Activity: Account Number: Non-Departmental General Fund 101-9060-590 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $439,711 $555,337 $578,240 $648,763 Operations $2,570,904 $3,012,564 $2,977,564 $3,268,162 Capital $350,966 $1,147,745 $1,505,276 $2,076,834 Transfers $240,954 $241,000 $241,000 $287,867 TOTAL $3,602,535 $4,956,646 $5,302,080 $6,281,626 PERSONNEL: Full Time 0.00 0.50 0.00 1.00 Part Time 0.00 0.00 0.00 0.00 Actual 11-12 Estimated 12-13 Budget 13-14 *Includes expenses that are not specific to any one department. Personnel 4% Operating 61% Capital 27% Transfers 8% General Fund Nondepartmental 2013-14 Budget 179 Department: Division/Activity: Account #: Non-Departmental Betterment Fund 101-9061-590 Location and Hours of Operation: 201 N. Ector Drive City Hall Euless, Texas 76039 Monday-Friday 8:00 a.m. – 5:00 p.m. Mission/Programs/Services: The purpose of this department is to provide for community oriented services and facilities supported through the monthly 50 cent contribution from Euless Citizens. Funded projects are generally citizens’ request and community interest projects. The department has provided for the funding of several citizen programs and facilities, including: Lakewood Tennis Court, playground equipment, Senior Citizen Center remodeling, Wilshire Hike and Bike Trail, Beautification, Del Norte improvements, library books, and library remodeling. City Council maintains full discretion over all funded projects. FY2013 Highlights/Accomplishments: Continued tree education through tree planting and tree distribution; distribution of trees has exceeded well over 150,000 trees since 1990. Christmas Parade of Lights held in December was popular among both crowds including participants. FY2014 Goals & Objectives: Enhance Euless’ long-standing tree commitment through a variety of marketing avenues. These avenues will include Hurst-Euless-Bedford schools, Arbor Daze Event, Tree Recycling Programs. Organize Christmas Parade of Lights with emphasis on community involvement. Major Budgetary Issues and Operational Trends: The funding of tree programs and Christmas Parade Of Lights through voluntary citizen contributions presents a challenge with the current state of the economy. 180 Department:Division/Activity: Account Number: Non-Departmental Betterment Fund 101-9061-590 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $10,938 $22,000 $22,000 $22,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $10,938 $22,000 $22,000 $22,000 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 Actual 11-12 Estimated 12-13 Budget 13-14 The Betterment fund is supported by voluntary contributions from Euless Citizens via the water department. The contributions are used to beautify or otherwise improve the City of Euless. According to the utility billing receipts approximately 25% of all accounts make voluntary contributions. Senior Citizens 4%Lakewood / Del Norte 0% Midway Park / Rec. Bldg. 18% Beautification 8% Signal Midway 8% Library Remodel 5% Boards / Commissions 7% Lib. Bks. / Video / Asst. 10% 1 + 1 = 2 Program 12% Playground Equip. 10% Miscellaneous 14% Fuller House Remodel 4% Betterment Fund 181 Department:Division/Activity: Account Number: Non-Departmental Legal Service 101-9021-590 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $171,955 $105,000 $105,000 $105,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $171,955 $105,000 $105,000 $105,000 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 Actual 11-12 Estimated 12-13 Budget 13-14 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 $110,000 $120,000 $130,000 $140,000 $150,000 $160,000 $170,000 $180,000 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 Est. FY14 Budget$162,903 $127,714 $102,151 $110,892 $128,710 $127,192 $116,203 $104,393 $171,955$105,000 $105,000Dollars SpentLegal Services General Fund 182 183                       184 $ 5,627,174 $ 6,419,176 $ 7,095,417 $ 7,095,417 $ 5,767,736 REVENUES Property Tax $ - $ - $ - $ - $ - Gross Receipts Tax $ - $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - $ - Fines/Fees/Penalties $ 267,452 $ 276,748 $ 284,000 $ 269,000 $ 269,000 License & Permits $ - $ - $ - $ - $ - Interest Income $ 31,797 $ 28,142 $ 31,450 $ 28,202 $ 31,390 Intergovernmental Revenue $ - $ - $ - $ - $ - Charges for Service $ 24,914,318 $ 24,518,806 $ 25,925,560 $ 26,003,169 $ 25,989,685 Miscellaneous/Rental Income $ 269,775 $ 123,447 $ 153,242 $ 254,232 $ 8,944 Other Financing Sources $ 6,329 $ 15,746 $ 1,000 $ 48,091 $ 1,000 Revenues before Transfers 25,489,671$ 24,962,889$ 26,395,252$ 26,602,694$ 26,300,019$ Transfer from other Funds $ 1,349,008 $ 1,810,276 $ 1,465,802 $ 1,585,981 $ 2,241,364 TOTAL REVENUES 26,838,679$ 26,773,165$ 27,861,054$ 28,188,675$ 28,541,383$ TOTAL RESOURCES 32,465,853$ 33,192,341$ 34,956,471$ 35,284,092$ 34,309,119$ EXPENDITURES Personal Services $ 6,656,240 $ 6,928,443 $ 7,265,339 $ 7,316,876 $ 7,349,476 Professional/Technical Services $ 2,040,837 $ 2,023,843 $ 2,077,601 $ 2,104,672 $ 1,994,671 Contractual Services $ 1,170 $ 34,331 $ 23,985 $ 24,439 $ 23,470 Utilities $ 10,027,295 $ 9,602,380 $ 10,912,812 $ 10,902,568 $ 11,594,310 Maintenance $ 370,744 $ 475,516 $ 497,943 $ 498,477 $ 586,981 Other Services/Contingencies $ 110,271 $ 202,657 $ 251,059 $ 256,297 $ 156,200 Insurance $ 35,263 $ 32,016 $ 41,700 $ 43,575 $ 41,900 General & Administrative $ 81,924 $ 102,967 $ 118,409 $ 123,040 $ 105,714 Rebates/Incentives $ - $ - $ - $ - $ - Supplies $ 1,841,793 $ 1,876,256 $ 1,961,531 $ 2,009,834 $ 1,779,250 Capital Purchases (Equipment) $ 66,255 $ 277,429 $ 392,730 $ 272,174 $ 711,492 Debt Service/Bank Charges $ 4,659 $ 4,616 $ 4,000 $ 4,000 $ 4,000 Expenditures before Transfers $ 21,236,451 $ 21,560,454 $ 23,547,109 $ 23,555,952 $ 24,347,464 Transfers to Other Funds $ 4,810,226 $ 4,536,470 $ 5,960,643 $ 5,960,404 $ 4,755,670 TOTAL EXPENDITURES $ 26,046,677 $ 26,096,924 $ 29,507,752 $ 29,516,356 $ 29,103,134 ENDING FUND BALANCE 6,419,176$ 7,095,417$ 5,448,719$ 5,767,736$ 5,205,985$ Total expenditures include capital purchases for equipment and transfers to capital improvement projects which are funded from excess reserves above the required 75 day reserve level. PROJECTED FY2013-14 ESTIMATED FY2012-13 BUDGET FY2012-13 ACTUAL FY2011-12 BEGINNING FUND BALANCE ACTUAL FY2010-11 ENTERPRISE FUND SUMMARY 185                       186 WATER / ADMINISTRATIVE SERVICES Water Department 91% Recycling 9% Water Department 3% W&S Fund Director of Finance Janina Jewell Delinquent Collections Customer Service Water Office Utility Billing Solid Waste / Recycling Director of Administrative Services Dale Harwell 187 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 201 N Ector Dr., Finance Bldg Euless, TX 76039 (817) 685-1471 Monday through Friday 8:00 a.m. to 5:00 p.m. To provide all customers the best service possible for prompt administration of their utility accounts. Our duties will be performed in a way that will protect the assets of the City and its citizens. We will constantly seek ways to raise the level and quality of customer service provided through continuous monitoring and training. The services we provide include but are not limited to: establishing new accounts, reading/rereading meters, auditing/monitoring water consumption, billing, answering customer inquiries, generating and completing work orders for the Water Department and Public Works, posting and depositing customer payments, processing delinquent accounts, receipting and posting financial activity for other City departments. Annually, the Utility Billing Department generates about 162,000 bills and 12,000 work orders which includes consumption verification, customer turn-ons/offs, change meter/transponder and other service related orders. Over 175,000 cash transactions were posted -- 78% are utility payments and 22% interoffice transactions. Of the 137,000 utility payments, 22% are walk-ins. Our Online payments continue to increase monthly. Implemented an online meter inventory managed by Public Works. This will allow the Billing Department to verify meter/transponder numbers and sizes for accuracy and be beneficial in tracking meter ages to help in maintenance. This department's number one goal is to focus on quality Customer Service by networking with other cities and finding ways to better serve our customers, both externally and internally. We will take advantage of available training for both customer service and HTE procedures. Customer demand to be able to go online and see and/or print their bill grows. We get daily requests for e- notification of bills which has been promised for a few years now. Electronic transfer of daily deposits would expedite the deposit process, the availability of monies would be almost immediate, and notification of returned items would be faster. Storage time for printed records is minimal. Reports on the number of calls received would assist in a better staff assignment in order to handle call volume and would eliminate calls rolling over to other departments. The addition of an IVR system would allow customers to access their account information without assistance and would greatly benefit call management. Postal regulations and rates continue to increase. We are now required to stay with bulk mailings until processed which takes about 2 hours. These changes are pushing many cities to outsource monthly statements resulting in lower postage rates and faster bill production/mailing. Life expectancy of our mailer is 7 - 10 years. We are beginning year 8 and required maintenance is increasing. Annual maintenance cost increases by 15% per year. There is a need to find a way to off-set credit card fees which will be close to $100,000 for the Utility Billing Department in 2013. Finance Utility Billing 501-2070-515 188 Department:Division/Activity: Account Number: Finance Department Utility Billing 501-2070-515 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $302,933 $321,273 $321,273 $333,777 Operations $142,350 $167,550 $167,550 $93,025 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $445,283 $488,823 $488,823 $426,802 PERSONNEL: Full Time 5.00 5.00 5.00 5.00 Part Time 1.00 1.00 1.00 1.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Service Calls 12,139 11,605 12,000 Monthly Average Water Accounts 13,482 13,530 14,000 Monthly Average Wastewater Accounts 12,945 12,980 13,000 Monthly Average of Sanitation Accounts 12,127 12,149 13,250 Output/Workload New Accounts 1,706 1,721 1,700 Transfers 45 64 45 Billing Cycles 48 48 48 Billed Water & Sewer $17,282,634 $17,497,607 18,000,000 Billed Drainage $643,438 $698,611 700,000 Billed Recycling $497,755 $300,264 325,000 Gallons Billed-Water 2,621,566,000 2,337,687,000 2,500,000,000 Gallons Billed-Wastewater 1,578,553,280 1,559,839,819 1,750,000,000 Number of Hang Tags 9,314 9,094 9,750 Number of Service Cutoffs 1,537 1,448 1,475 Efficiency Measures/Impact M&O Budget per Capita $8.67 $9.49 $8.25 Delinquent Cut-off per Water Customer 11.40%10.70%10.54% Delinquent Cut-off per Tag Hung 16.50%15.92%15.13% Effectiveness Measures/Outcomes 189 Department: Division/Activity: Account #: Administrtaive Services Recycling 501-5039-519 Location and Hours of Operation: 201 N. Ector Drive City Hall Euless, Texas 76039 Monday-Friday 8:00 a.m. – 5:00 p.m. Mission/Programs/Services: To serve as a link between the City and its citizens as the educational and promotional representative for the Euless recycling program.  Work to increase single-family and multi-family residential participation in City-wide recycling programs.  Work with the solid waste and recycling contractors to ensure all obligations of recycling contracts are fulfilled. FY2013 Highlights/Accomplishments:  Coordinated with City staff, concerned citizens, and CWD to help distribute complimentary blue bags and promotional materials to Euless residents at the Water Office; Euless Library; Household Hazardous Material Collection events; Arbor Daze, and other Parks & Community Services’ events.  Conducted two City-wide hazardous household/electronic waste collections. FY2014 Goals & Objectives:  Work with contractors and City staff to increase participation and facilitate the collection of recyclable materials throughout the City. Major Budgetary Issues and Operational Trends:  Allied Waste Services and Community Waste Disposal each contributes $8,000 to offset costs of household hazardous waste collection events; and $2,000 for educational materials. 190 Department:Division/Activity: Account Number: Administrative Services Recycling 501-5039-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $29,098 $41,300 $41,300 $41,300 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $29,098 $41,300 $41,300 $41,300 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Output/Workload Book Covers for Eleven Euless Public Schools 9,000 9,000 9,000 Blue Bags Distributed to Residents 2,850 3,000 3,000 Gliders 400 350 350 Single Family Recycling Brochures Mailed 12 12 12 Multi Family Recycling Brochures Distributed 100 100 100 Efficiency Measures/Impact M&O Budget per Capita $0.57 $0.80 $0.80 Effectiveness Measures/Outcomes Mobile Hazmat Event Participants 225 212 240 Solid Wastes Landfilled 14,500 18,000 17,775 Curbside Recyclable 1,250 1,100 1,125 Household Hazardous Materials 12 15 17 191                       192 PUBLIC WORKS Production 58% Wastewater 32% Meter Reading 0% Engineering 3% Distribution 7% Public Works 59% W&S Fund Director of Public Works Hal Cranor DistributionProduction Meters, wells, and pumps Analysis water samples Wastewater Repair/maintain water mains Install hydrants EngineeringMeter Reading Wastewater Mains Repair/maintain manholes Prevent infiltration Read/maintain city meters New/delinquent accounts Water Consumption Water system Wastewater system Drainage system Flood Plain management 193 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Development and Engineering Building 201 North Ector Drive Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. The Engineering Division has the responsibility for design and construction of a safe water distribution system, an environmentally safe wastewater collection system, an adequate storm drainage system, management of the floodplains, and a safe and efficient street and thoroughfare network. This includes proper functioning of all traffic signals, installation of street lights throughout the City, and proper street signs. This division inspects all Public Works construction within the City and reviews development plans and studies for regulation compliance, engineering design, safety and health concerns. Conducts acquisition of properties, right-of-way and easements and verifies of legal documents. • Completed the construction of W. Ash Lane from Aransas Drive to N. Main Street. • Completed the FY2012 County Overlay project which included Aransas Drive and Slaughter Lane. • Completed the construction of wastewater line replacements along Fuller Branch from Ascot Drive to E. Huitt Lane and along Ascot Drive, Dunaway Court, and Dunaway Drive. • Completed the construction of wastewater line replacements along Blanco Drive, Aransas Drive, and Crane Drive. • Completed the design and initiated the construction of the FY2013 wastewater line replacement project. • Initiated and completed the FY2013 City ADA Ramp replacement project. • Initiated the design of Cullum Drive from SH 10 to E. Huitt Lane. • Complete the construction of the wastewater line replacements for the FY2013 wastewater project . • Initiate the design of the FY2014 wastewater line replacement project along Denton Drive. • Initiate the design of the FY2014 water line replacement project along El Camino Real. • Complete the construction of the CDBG ADA Ramp replacement project. • Initiate the construction on Cullum Drive from SH 10 to E. Huitt Lane. Construction unit bid prices show a slow inflationary trend. Public Works City Engineer 501-8066-531 194 Department:Division/Activity: Account Number: Public Works City Engineer 501-8066-531 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $229,134 $310,426 $298,426 $280,139 Operations $20,292 $36,195 $36,195 $36,630 Capital $0 $0 $0 $0 Transfers $2,839 $4,256 $4,256 $4,256 TOTAL $252,265 $350,877 $338,877 $321,025 PERSONNEL: Full Time 2.50 3.00 2.50 2.50 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Number of Plats/Site Plans Reviewed for DSG 48 37 35 Number of Engineering Plans Reviewed 26 19 15 Output/Workload Reviewed: Engineering Plans 26 10 Site Plans 28 15 Zoning Cases 26 35 Plats 20 22 Public Service requests 166 202 Street Use Permits 84 64 Street Light Requests 163 Floodplain related inquiries 28 Lf. of sanitary sewer installed/inspected 8,666 lf. Lf. of water main installed/inspected 7,254 lf. Sq. yds. of pavement inspected/constructed 39,387 sq. yds. Lf. of storm sewer 5,934 lf. Efficiency Measures/Impact M&O budget per Capita $4.91 $6.58 $6.20 # of plan reviews per FTE 19.20 14.80 14.00 # of Engineering Plans reviewed per FTE 10 7.60 6.00 Effectiveness Measures/Outcomes 195 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Public Works Building 1513 Westpark Way Euless, TX 76040 24/7 365 days a year To provide safe drinking water to all Euless water customers as professionally as possible. Primary functions include the reading of meters and disinfection of well water production. • Completion and distribution of Consumer Confidence Reports. • No violations on State inspections. • Produce quality water from well system to supplement TRA water. • Continue to maintain wells for increased production. • Complete study and evaluation of City well production and determine future course of action. • Aging well pipe and casing is beginning to show signs of deterioration. • Additional funding is needed for future well rehabilitation. Public Works Water Production 501-8071-531 196 Department:Division/Activity: Account Number: Public Works Water Production 501-8071-531 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $554,920 $563,330 $563,330 $575,917 Operations $5,732,322 $6,157,273 $6,157,273 $6,467,103 Capital $20,118 $25,000 $25,000 $25,000 Transfers $172,442 $180,249 $180,249 $180,249 TOTAL $6,479,802 $6,925,852 $6,925,852 $7,248,269 PERSONNEL: Full Time 5.25 5.25 4.25 5.25 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Gallons of Water Supplied 2,775,000,000 2,775,000,000 Output/Workload Water Samples Taken 805 806 Water Meters Replaced/Set 180 131 Transponders Replaced 50 25 Gallons Water Produced 550,000,000 600,000,000 Gallons Water Purchased 2,222,500,000 2,200,000,000 Gallons Water Supplied 2,775,000,000 2,775,000,000 Gallons Water Billed 2,484,926,660 2,650,000,000 Efficiency Measures/Impact M&O Budget per Capita $126.21 $134.48 $140.06 % Water Billings to Water Consumed 90%95% Samples Taken per FTE 153 190 Transponders Replaced per FTE 10 6 Meters Set/Replaced per FTE 34 31 Effectiveness Measures/Outcomes 197 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Public Works Building 1513 Westpark Way Euless, TX 76040 24/7 365 days a year To maintain all water mains, valves, hydrants and service taps as effectively and efficiently as possible. To deliver professional and courteous service to all water customers. To maintain the water distribution system for maximum delivery of water for consumption and fire protection. • Purchased leak detection equipment to more accurately locate small leaks to reduce water loss. • Completed valve maintenance list for FY2013. • Completed large meter change out list for FY2013. • Track water leaks, hydrant flushes and water main breaks to provide a more accurate estimate of unbilled water. • Respond to water emergencies in a timely fashion. • Reduce the "unaccounted for" water loss and improve efficiency. • Funding needed to continue replacing deteriorated water lines. • Funding needed to replace malfunctioning valves and hydrants. • Continue to consult with Bluebonnet Contractors for line relocation on the NTE Project. • More service providers are placing their utilities underground creating problems for maintaining existing water lines. Public Works Water Distribution 501-8072-531 198 Department:Division/Activity: Account Number: Public Works Water Distribution 501-8072-531 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $458,653 $505,740 $505,740 $523,819 Operations $352,500 $319,235 $319,235 $299,980 Capital $0 $0 $0 $0 Transfers $2,226 $8,554 $8,554 $10,425 TOTAL $813,379 $833,529 $833,529 $834,224 PERSONNEL: Full Time 7.25 7.25 7.25 7.25 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Output/Workload Water Leaks Repaired 103 183 170 Hydrant/Valve Maintenance 132 265 250 Hydrant/Valve Installed 28 78 75 Linear Feet of Water Line Installed 15 10 10 Water Line/Valves Located 152 157 150 Water Taps Made 9 4 5 Efficiency Measures/Impact M&O Budget per Capita $15.84 $16.19 $16.12 Effectiveness Measures/Outcomes 199 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Public Works Building 1513 Westpark Way Euless, TX 76040 24/7 365 days a year To maintain in proper working condition, all wastewater mains and manholes as effectively and efficiently as possible. To reduce and prevent inflow and infiltration. To respond quickly and courteously to all known wastewater problems. This division is responsible for maintaining wastewater lines, manholes and clean outs as well as working to prevent inflow and infiltration. • Decreased City wastewater stoppages. • Completed the construction of wastewater line replacements along Blanco Drive, Aransas Drive, and Crane Drive. • Decrease City wastewater stoppages through maintenance. • Replacement of wastewater lines on E. Huitt Lane, W. Huitt Lane, Slaughter Lane and Ross Avenue. • Continued funding to replace deteriorated lines. • Continue to consult with Bluebonnet Contractors for line relocation on the NTE Project. Public Works Wastewater and Treatment 501-8073-531 200 Department:Division/Activity: Account Number: Public Works Wastewater and Treatment 501-8073-531 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $520,781 $535,801 $535,801 $556,630 Operations $2,081,113 $2,983,871 $2,983,871 $3,412,756 Capital $0 $0 $0 $0 Transfers $27,094 $29,782 $29,782 $29,782 TOTAL $2,628,988 $3,549,454 $3,549,454 $3,999,168 PERSONNEL: Full Time 7.00 7.00 7.00 7.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Wastewater Calls: 141 124 130 City Problem 35 26 30 Customer Problem 106 98 100 Output/Workload Linear Feet Sewer Line Cleaned 676,137 644,114 650,000 Manholes Set, Repaired, Cleaned 75 85 80 Lines Repaired 8 10 10 Linear feet Sewer Line Installed/Repaired 119 57 75 Streets Washed Down 2 0 2 LBS. of Degreaser Applied 4 0 4 Efficiency Measures/Impact M&O Budget per Capita $51.21 $68.92 $77.28 Effectiveness Measures/Outcomes Manhours on Misc. Projects 498 578 575 201 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Public Works Building 1513 Westpark Way Euless, TX 76040 Monday - Friday 8:00 A.M. - 5:00 P.M. To accurately and correctly read water customers' water meters in a timely manner to meet billing cycle schedules. To be courteous and helpful to water customers at all times. In addition to reading meters, the meter readers change-out meters, perform meter box maintenance and installations, as well as assist other departments. Accurately read all meters. Provide professional and courteous service to all Euless citizens when reading meters or providing repairs. Ensure accurate reading of meters by properly maintaining meters and transponders. Maintenance contracts on reading devices. Software upgrades. Meter changeout for residential accounts. Consider transitioning from a drive-by reading system to a fixed base reading system. Public Works Meter Reading 501-8077-531 202 Department:Division/Activity: Account Number: Public Works Meter Reading 501-8077-531 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $52,186 $55,085 $55,085 $56,940 Operations $1,518 $2,800 $2,800 $2,800 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $53,704 $57,885 $57,885 $59,740 PERSONNEL: Full Time 1.00 1.00 1.00 1.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Monthly Average Water Accounts 13,482 13,530 13,600 Monthly Average Wastewater Accounts 12,945 12,980 13,000 Service Calls 12,139 11,605 12,000 Output/Workload New Meters Set 192 98 100 Water Transponders Changed Out 413 304 325 Efficiency Measures/Impact M&O Budget per Capita $1.05 $1.12 $1.15 Effectiveness Measures/Outcomes 203                       204 NON-DEPARTMENTAL Non-Dept. 61% Capital 6%GIS 6% Legal Service 1%Infrastructure 12% Service Center 14% Non-Dept. 39% W&S Fund City Manager Gary McKamie Legal Services Attorney fees Non-Departmental Funding of Infrastructure Citywide Expenditures GIS Maintain City Maps Computerized Network for Funding of Fleet Services & Debt Graphic Analysis Citywide 205 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Fire Administration Building 201 N. Ector Drive Euless, TX 76039 Monday through Friday 8:00 AM to 5:00 PM To develop and maintain a geographic information database in a manner that will increase the capability, efficiency, and accuracy of the department. To assist in the short/long range planning efforts of the City by providing easily understood graphic information through printed and web-based media. The goal of the department is to support the use of geographic data in other City departments and handle mapping and analysis requests. This includes updating all geographic data and building and maintaining GIS applications. Other tasks include keeping abreast of changing technology and implementing as necessary, and coordinating efforts with regional GIS agencies such as the Tarrant 9-1-1 District and the Tarrant Appraisal District. • Used new Python programming skills to automate data update tasks. • Built web-based map services that are used internally for data displays as well as externally for City presentations and programs such as the Access Euless work order system. • Developed a web-based digital map book for the Fire Department to replace the older version. • Presented at the International GIS Conference in July 2012. • Continue to maintain and upgrade the maps and software as necessary. • Automate more tasks that may be used by Planning or Engineering for map access and production. • Utilize new personnel in Engineering to develop and complete several data look-up projects. Current hardware and software is in good shape. A decline in the need for paper and printing supplies has been realized as more output goes digital. Administrative Services G.I.S.501-5076-519 206 Department:Division/Activity: Account Number: Information Services G.I.S.501-5076-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $404,140 $420,936 $420,936 $434,506 Operations $47,857 $67,103 $67,103 $84,061 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $451,997 $488,039 $488,039 $518,567 PERSONNEL: Full Time 4.00 4.00 4.00 4.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Public Notifications 50 25 25 Land Plan 20 15 15 Various Sites 50 15 15 Output/Workload Zoning 50 30 30 Water, Sewer, Storm Drain Map Books 40 40 40 Land Use 25 15 15 Street Map Books 200 200 200 Digital Map Books 50 50 50 Wall Maps Fire Department 20 20 20 Wall Maps Development Department 20 10 10 Wall Maps Other Departments 60 55 55 Efficiency Measures/Impact M&O Budget per Capita $8.80 $9.48 $10.02 Effectiveness Measures/Outcomes 207 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Not applicable Management has initiated programs to define the costs in this budget that may not be specifically identifiable to any operational budget. The activity is administered by the Finance Department and funds various charges that are not defined or directly related to any specific department or activity of the City. Examples of costs here include: electrical, general liability insurance, audit, and contingencies. These types of expenditures affect all budgets and are generally not prorated. All one-time appropriations are accounted for in this department in order to maintain stable department budgets from year to year. • Provided $1,000,000 to the Capital Projects Fund to maintain water and wastewater infrastructure. • Provided funding for the continuation of the computer hardware/software replacement program. • Provided funding for new capital equipment purchases. • Provide cash flow sufficient to fund an annual capital and infrastructure replacement program. • Provide funding for computer hardware/software replacement program. In order to recruit and retain a solid workforce, the City will continually review and revise the current employee pay plan to remain competitive in the current market. Non-Departmental Water and Wastewater 501-9060-590 208 Department:Division/Activity: Account Number: Non-Departmental Water and Wastewater 501-9060-590 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $1,156,115 $1,215,054 $1,227,054 $1,350,234 Operations $3,575,319 $2,155,145 $2,155,145 $2,251,048 Capital $229,327 $342,130 $497,149 $486,654 Transfers $3,358,328 $4,479,361 $4,479,361 $3,597,458 TOTAL $8,319,089 $8,191,690 $8,358,709 $7,685,394 PERSONNEL: Full Time 10.50 11.00 9.50 10.50 Part Time 0.00 0.00 0.00 0.00 Personnel 18% Operating 29% Transfers 47% Capital 6% Water & WasteWater Fund Non-Departmental 2013-14 Budget 209 Department:Division/Activity: Account Number: Non-Departmental Legal Service 501-9021-590 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $96,468 $75,000 $75,000 $75,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $96,468 $75,000 $75,000 $75,000 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 $0 $10,000 $20,000 $30,000 $40,000 $50,000 $60,000 $70,000 $80,000 $90,000 $100,000 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12 FY13 Est. FY14 Budget$59,338 $57,151 $45,892 $62,695 $53,851 $49,608 $85,800 $96,468$75,000 $75,000Dollars SpentLegal Services W&S Fund 210 211 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Fleet & Facility Service Center 1314 Royal Parkway Euless, Texas 76040 Monday - Friday 7:00 A.M. - 5:00 P.M. Personnel are on call 24 hours a day, seven days a week. • To ensure the highest level of maintenance possible and the continued monitoring of the City's investment in vehicles and equipment, and to provide quality corrective maintenance and facilitate timely repairs. • Fleet Operations provides professional fleet services to all user departments including, but not limited to, maintaining vehicle and equipment information, training City personnel on equipment safety and correct operational procedures, and coordinating vehicle damage claims for all City departments. • Support of ASE's "Blue Seal of Excellence" program through certification of technicians and advanced operational technology. • Began utilizing AccessEuless for the Fire Department staff to enter repair requests for apparatus and equipment. Program has been successful in reducing duplicate requests and allowing FD staff to track repair progress. • Received second "Green Fleet - Silver" Certification from Association of Equipment Maintenance Professionals (AEMP). In 2012, the City was the first municipality in the United States to receive this designation. • Received the ASE "Blue Seal of Excellence" award from the National Institute for Automotive Service Excellence for the eighteenth year in a row. Only five cities in Texas exceed the ten year mark. • Continued commitment to providing the highest quality of fleet care of any municipality in the DFW Metroplex. • Obtained four (4) additional ASE Certifications. • Continue to push for the addition of a clerical worker for both Fleet & Facility Operations. • Continue EVT and ASE Certification testing for shop technicians. • Hire of a fourth fleet technician. • Investigate compressed natural gas (CNG) for fleet use. • Provide training for fleet technicians in diesel, new generation electronics, and advanced engine diagnostics. • Continue upgrade of fleet refueling equipment. • Staff continues to support the conversion of vehicles to propane (LPG) and natural gas (CNG), staff continues to review other alternative fuel options. Alternative fueled vehicles will be added to the fleet where feasible. • The continued increase in petroleum cost is also driving up the cost of products that are petroleum based. Tires, lubricants, additives, belts and hoses, and the majority of replacement parts continue to increase in cost. Fleet operations utilizes joint purchase agreements to help lower these costs by quantity discounts. Fleet & Facility Operations Fleet Services 504-5090-519 212 Department:Division/Activity: Account Number: Fleet and Facility Operations Fleet Service 504-5090-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $371,407 $386,276 $386,276 $411,430 Operations $690,979 $721,143 $721,143 $752,143 Capital $0 $5,600 $5,600 $20,500 Transfers $4,987 $4,437 $4,437 $4,437 TOTAL $1,067,373 $1,117,456 $1,117,456 $1,188,510 PERSONNEL: Full Time 5.00 5.00 5.00 5.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Work Orders Completed 4,800 Service Calls 200 Gallons of Fuel Dispensed 165,000 Fire Department Work Orders 200 Output/Workload Recycling Programs 15 Training Classes Attended 8 Training Classes Hosted 3 Efficiency Measures/Impact M&O Budget per Capita $20.79 $21.70 $22.97 Effectiveness Measures/Outcomes ASE Certifications 145 DOT Certifications 27 OSHA Certifications 12 EVT Certifications 7 TXRR Certifications 22 Master Welder Certifications 2 213 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Public Works Building 1513 Westpark Way Euless, TX 76040 24/7 365 days a year To protect life and property through the maintenance of drainage facilities. Maintained 130,000 linear feet of channel and storm drain. To provide the best possible service to the citizens of Euless through preventative maintenance and timely response to known problems. Increased requirements by TCEQ and service demands will require additional funding. An increase in development has increased the demand for maintenance to existing creeks and channels. Public Works Drainage Utility Maintenance 510-8029-531 214 Department:Division/Activity: Account Number: Public Works Drainage Utility Maintenance 510-8029-531 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $441,933 $456,287 $456,287 $458,206 Operations $159,258 $206,000 $206,000 $206,000 Capital $0 $0 $0 $0 Transfers $36,753 $315,234 $315,234 $62,234 TOTAL $637,944 $977,521 $977,521 $726,440 PERSONNEL: Full Time 7.00 7.00 7.00 7.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Output/Workload Linear Feet of Channel Maintenance 9,806 6,959 7,000 Linear Feet of Storm Sewer Maintenance 611 2,022 2,000 Manhours on Misc. Projects 2,299 3,892 3,750 Efficiency Measures/Impact M&O Budget per Capita $12.43 $18.98 $14.04 Effectiveness Measures/Outcomes 215 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 PACS Building, 1314 B Royal Parkway Euless Family Life Center, 300 W. Midway Drive Simmons Center, 508 Simmons Drive Monday - Friday, 8 a.m. - 5 p.m. Monday - Thursday, 5:30 a.m. - 9 p.m.; Friday, 5:30 a.m. -8 p.m.; Saturday, 8 a.m. - 6 p.m.; Sunday, 1 - 6 p.m. Available for rent, 9 a.m. - 9 p.m. To provide and encourage a positive and healthy lifestyle for all citizens and promote the overall well-being of the community through progressive fitness and recreational programs offered. • Produced twelve special events for the community. • Replaced five pieces of fitness equipment and added TRX equipment to the facility. • Partnered with the Dallas Stars to offer a Summer Day Camp at the StarCenter. • To develop programs for the community that promote a healthy lifestyle. • To add Valentine's Day and Halloween programs back into our offerings. • To develop a marketing and advertising plan for activities, special events and programs. • To develop new programs and enhance existing programs for the citizens of Euless. The unknown policy revisions in regards to the Affordable Healthcare act and part-time \ seasonal employee hours. The need to upgrade existing cardio equipment and long-term expansion of the Fitness Center. Ability to provide additional rental \ meeting room space for citizens. Parks & Community Services Recreation Classes 520-7055-550 216 Department:Division/Activity: Account Number: Parks and Community Services Recreation Classes 520-7055-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $171,590 $132,470 $132,470 $171,806 Operations $256,803 $308,695 $308,695 $265,926 Capital $0 $20,000 $20,000 $179,338 Transfers $0 $0 $0 $0 TOTAL $428,393 $461,165 $461,165 $617,070 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 3.00 3.00 3.00 3.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Memberships 3,654 5,137 5,200 Special Events 8 10 12 Class Registrations 4,150 4,200 4,500 Rentals 527 525 525 Pools 17 149 150 Output/Workload Fitness Center Visits 52,553 63,283 52,000 Racquetball 5,035 3,804 5,200 Track 14,511 15,835 15,000 Gym Patrons 50,346 57,397 63,000 Summer Youth Camp Participants 1,656 1,700 1,700 Efficiency Measures/Impact M&O Budget per Capita $8.34 $8.95 $11.92 Effectiveness Measures/Outcomes Average Number of Special Events per Month 0.67 0.83 1.00 Volunteer Hours Worked 1,980 2,000 2000 217 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 City Hall Complex 201 N. Ector Drive Euless, TX 76039 Saturday, April 27, 9:00 A.M. - 8:00 P.M. Sunday, April 28, 2:00 P.M. - 6:00 P.M. To promote the planting of trees and teach families the importance of trees in a community. To continue Euless' commitment to the Tree City USA and the National Arbor Day Foundation programs through planting, preserving and educating. To provide a community event that benefits citizens, local businesses and community organization by providing an opportunity to feature entertainment, products and services to the festival attendees. • Developed the Arbor Daze Art Expo by partnering with the HEB School District to feature art projects from the local elementary schools. • Provided over 3,000 free trees to festival attendees. • Received the distinction of Tree City USA for the 27th year. • To increase programming opportunities for festival sponsors. • To look for interesting entertainment and activities that could be added to the festival. • Increase in prices for equipment rental and services (i.e. fuel increase has caused prices to go up). • Ability to find entertainment within budget. • There is no dedicated staff to this event and at times, it is difficult for staff to complete assignments due to day- to-day operations. Parks & Community Services Arbor Daze 521-7056-550 218 Department:Division/Activity: Account Number: Parks and Community Services Arbor Daze 521-7056-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $57,712 $55,000 $55,000 $55,000 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $57,712 $55,000 $55,000 $55,000 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Output/Workload Volunteer Hours 700 700 700 PACS Staff Hours 600 600 600 Efficiency Measures/Impact M&O Budget per Capita $1.12 $1.07 $1.06 Effectiveness Measures/Outcomes Attendance 7,000 7,500 7,500 Trees Distributed 3,000 3,500 3,500 219 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Texas Star Golf Course 1400 Texas Star Parkway Euless, Texas 76040 7:00 A.M. to 9:00 P.M. 7 days a week This division administers activities and funds for various charges that are not defined or not directly related any specific division of the golf course operation, such as electrical costs, general liability insurance, legal, and audit. The costs of providing general management to the operation is also a cost of this division. • Received 4½ Star Rating from Golf Digest for 13 consecutive years. • Offered on-line tee times with Golf Now website that increased visibility and hits to TSGC website. • Named one of the Top Ranked Municipal Golf Course in the Metroplex - Golf Week and Avid Golfer. • Marketed Grille, Golf and Conference Centre to the community with increased presence on social media via Facebook pages. • Increased resident play through monthly Euless resident days. • Continued to realize sales increases over prior year in Raven's Grille. • Increased Conference Centre presence with additional participation in trade shows and community events. • Enhance guests experiences by improving the level of service provided to ensure that performance is consistent with course image and reputation. • Sustaining the current level of tournaments while increasing revenue generated from these events. • Continue to implement and explore target marketing strategies to local businesses and organizations to promote weekday Conference Centre utilization. • Evaluate and enhance staff education and training to improve service and productivity. • Monitor and expand website presence comparable to local competition to guarantee visibility to existing guests and potential customers and visitors. The cost to provide guests with expected level of service continues to increase in all areas of Texas Star. Unknown cost of mandatory healthcare, as well as cost of labor and services needed for baseline operating budget continues to increase yearly. Utilities, course maintenance materials, and operational supplies place a strain on the budget as well. We continue to monitor and confirm we are competitive with other local conference space. Increase in the cost of water due to the price increases. Texas Star Golf Course Non-Departmental 540-7060-550 220 Department:Division/Activity: Account Number: Texas Star Golf Course Non-Departmental 540-7060-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $118,120 $154,841 $154,841 $383,028 Operations $814,959 $351,540 $351,540 $272,074 Capital $0 $0 $0 $0 Transfers $734,068 $737,242 $737,242 $667,174 TOTAL $1,667,147 $1,243,623 $1,243,623 $1,322,276 PERSONNEL: Full Time 1.00 1.00 1.00 0.75 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Total Revenue Charge for Services $3,806,247 $3,982,507 $2,907,936 Membership Fees $86,195 $94,911 $80,898 Initiation Fees $2,350 $2,244 $2,247 Output/Workload Number of Rounds Played 34,550 35,835 22,402 Individual Memberships 173 175 175 Corporate Memberships 13 15 15 Efficiency Measures/Impact M&O Budget per Capita $32.47 $24.15 $25.55 Effectiveness Measures/Outcomes Total Revenue/Round Played $110.17 $111.13 $129.81 Avg Membership Fee per Month $38.62 $41.63 $35.48 221 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 TSGC Maintenance Facility 1997 South Pipeline Road Euless, TX 76040 7:00 A.M. - 6:00 P.M. 7 days a week To maintain the golf course at the highest possible standards. To provide the best possible golfing experience in the area. To bring recognition to the City of Euless via Texas Star Golf Course. • Concluded all required testing and assessing of appropriate materials and construction methods for renovations, as well as, consultation reviews to determine implementation practices for turf installation for upcoming greens and bunker renovation. • Collaborated with consultants, architects and builders on the development of practice areas, as well as, current and future renovation options. • Increased staffing levels to numbers required to maintain high quality course conditions. • Constructed multiple drains on the cart path to assist with standing water issues due to rain and irrigation. Completion delivered a cleaner appearance and provided guests with dry and safe travel. • Monitor turf conditions and soil tests to ensure cultural practices used accommodate the use of reclaimed water for irrigation. • Secure all materials and contractors required for course renovation. Work with contractors to assure all work is completed in allotted time and is of the quality desired. Utilize existing maintenance staff to reduce outside contractor expenses when possible. Grow-in and groom all re-surfaced areas in order to re-open with championship quality playing conditions in the Fall. • Continue to develop and implement procedures and cost efficiencies to physically and financially improve maintenance operations. Utilities, maintenance and operational supplies continue to increase along with the cost of fuel. Labor costs and benefits will also rise due to annual increases to retain staff and potential changes in required health care benefits. Reduction of revenues due to course rebuilding of greens and bunkers; however, maintenance department will see little reduction in operational costs due to ongoing maintenance requirements while course is closed and utilization of in-house crew to reduce outside contractor expenses. Continued modifications in fertilization and water treatment will be needed to safeguard turf health due to use of reclaimed water for irrigation. Texas Star Golf Course Golf Course Maintenance 540-7062-550 222 Department:Division/Activity: Account Number: Texas Star Golf Course Golf Course Maintenance 540-7062-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $596,358 $631,788 $631,788 $658,772 Operations $234,308 $218,115 $218,115 $183,540 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $830,666 $849,903 $849,903 $842,312 PERSONNEL: Full Time 4.00 4.00 4.00 4.00 Part Time 21.00 21.00 21.00 21.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Total Maintenance Costs $830,666 $849,903 $842,312 Total Golf Revenue $4,413,918 $4,514,218 $3,826,012 Output/Workload Number of Rounds Played 34,550 35,835 22,402 Efficiency Measures/Impact M&O Budget per Capita $16.18 $16.50 $16.28 M&O Per Round Played $24.04 $23.72 $37.60 Effectiveness Measures/Outcomes Maintenance Cost per Round $24.04 $23.72 $37.60 Labor % of Revenue 14% 14% 17% 223 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Texas Star Golf Course 1400 Texas Star Parkway Euless, Texas 76040 7:00 A.M. - 6:00 P.M. 7 days a week Provide leadership and direction for the professional golfing community. Enhance the image of the Texas Star facility. Provide high quality golf experience from the greeting at the parking lot to the interaction in the Pro Shop and on the course. Increase golf participation for juniors and women through programs and clinics. • Received NTPGA Merchandiser of the Year Award for best merchandising practices in the North Texas PGA Section. • Improved written and verbal communication practices between golf staff and grounds maintenance, player assistants and all Golf Shop staff. • Participated in the PGA players ability tests and started PGA GTPT program. • Increased involvement in junior clinic with participation of additional students. • Establish an outside services leader to aid in providing and improving guests services. • Work with local university in promoting the collegiate play and marketing for Texas Star. • Develop and implement improved systems and controls over Golf Shop inventory and train staff in new procedures and processes. • Maintain current level of tournaments while increasing revenue generated from these events. The ability to increase revenue in green fees, merchandise and tournament sales due to the economic instability. Ability to maintain competitive merchandise pricing due to the ease of purchasing through websites or outside wholesalers. Tournaments decline in numbers and sponsorship because of the economic decline. Texas Star Golf Course Golf Course Pro Shop 540-7063-550 224 Department:Division/Activity: Account Number: Texas Star Golf Course Golf Course Pro Shop 540-7063-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $200,851 $216,111 $216,111 $208,076 Operations $222,520 $218,540 $218,540 $155,294 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $423,371 $434,651 $434,651 $363,370 PERSONNEL: Full Time 2.00 2.50 2.00 2.50 Part Time 2.00 2.00 2.00 2.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Green Fee Revenues $1,289,163 $1,326,092 $898,875 Pro Shop Retail Revenues $296,670 $295,669 $201,641 Club Rental Revenues $24,905 $31,916 $26,966 Cart Rental Revenue $342,627 $323,161 $215,730 Total Golf Revenue $1,953,365 $1,976,838 $1,343,212 Output/Workload # of Tournament Rounds 9,880 10,000 6,650 # of Paid Rounds 34,550 35,835 22,402 Efficiency Measures/Impact M&O Budget per Capita $8.25 $8.44 $7.02 Green Fee Revenues per Round Played $37.31 $37.01 $40.12 Retail Revenues per Round Played $8.59 $8.25 $9.00 Rental Revenues per Round Played $0.72 $0.89 $1.20 Cart Revenue per Round Played $9.92 $9.02 $9.63 Effectiveness Measures/Outcomes Cost of Goods Percentage 66.80% 69.80% 70.00% Total Golf Revenue per Round $56.54 $55.17 $59.96 Cost per Round $12.25 $12.13 $16.22 Labor % of Revenue 10% 11% 15% 225 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Texas Star Golf Course 1400 Texas Star Parkway Euless, Texas 76040 Monday - Sunday 7:00 A.M. to 9:00 P.M. To provide quality food and beverage service to Raven’s Grille guests in a timely and professional manner. Provide quality food and beverage service to guests on the golf course. To enhance the overall Texas Star experience for all guests. • Implemented revised weekend brunch menu. • Revised menus and created new lunch and dinner entrees. • Sustained record growth in Raven's Grille sales surpassing previous years. • Replaced two beverage carts and improved service by supplying staff with more reliable equipment. • Sustain and grow revenue sales in the Food and Beverage division. • Review and implement different approaches to increase breakfast and dinner sales. • Eliminate the press pass and incorporate a frequent diner card. • Evaluate and implement training procedures for all areas of Food and Beverage service. • Continue to assess methods to reduce costs without sacrificing quality or service. • Increased cost of hourly wage workers and related benefits that are being proposed and implemented over the next few years. • Cost of raw and pre-made foods, as well as supplies, continues to increase due fuel costs or surcharges. Continuous evaluation of COGS and menu pricing is necessary to ensure they are in line with current costs. • Need to replace aging beverage unit on one of the new beverage carts to improve service to patrons on the course. Texas Star Golf Course Food and Beverage 540-7067-550 226 Department:Division/Activity: Account Number: Texas Star Golf Course Food and Beverage 540-7067-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $692,353 $649,992 $649,992 $549,185 Operations $707,275 $760,155 $727,465 $586,428 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $1,399,628 $1,410,147 $1,377,457 $1,135,613 PERSONNEL: Full Time 5.00 5.00 5.00 5.00 Part Time 16.00 16.00 16.00 16.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Raven's Grill F&B Revenue $777,383 $790,458 $656,157 Output/Workload Training Meetings 6 6 6 TABC Certification Classes 1 1 1 Euless Food Handler's Card Classes 3 3 2 Number of Rounds Played 34,550 35,835 22,402 Efficiency Measures/Impact M&O Budget per Capita $27.26 $26.75 $21.94 Effectiveness Measures/Outcomes Cost of Goods - F&B Combined 35.2% 35.2% 36.0% F&B Revenue per Round $22.50 $22.06 $29.29 Labor % of Revenue 89% 82% 84% 227 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Texas Star Golf Course 1400 Texas Star Parkway Euless, TX 76040 7:00 A.M. - 12:00 A.M. depending on event times To provide a versatile, first class conference venue that reflects the pride of Euless. To market a beautifully maintained facility that provides excellent service and professionalism while continuously striving to go beyond the expectations of guests. • Implemented procedures to track the categories of events held and revenues achieved from the events. • Worked with F&B on cross-training to increase staff availability for large events without increasing outside contract labor costs. • Developed an ordering system to help control and reduce the cost of linens. • Revised and implemented new menu items and packages for social and meeting guests. • Increased Conference Centre marketing and visibility by increasing participation in bridal shows and community expos. • Increase the number of weekday meetings, social gatherings, and community events. • Improve and implement use of audio/visual technology to improve service to guests. • Work more with area Chambers of Commerce and other networking groups to gain potential clientele. • Provide a turnkey service for guests of social and business meetings to generate additional revenue. Tournament hosts are demonstrating a downward trend in spending on meals due to lack of sponsorships and play participation. Social clientele continue to price shop events. Businesses are being attentive to cost with regard to rentals and menu selections. Social and wedding receptions are looking for bargains even though their guest counts are increasing. Room rentals with amenities are competitive in area markets. Competition is increasing locally with the availability of nontraditional venues and rental space. Texas Star Golf Course Conference Centre 540-7068-550 228 Department:Division/Activity: Account Number: Texas Star Golf Course Conference Centre 540-7068-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $250,806 $266,934 $266,934 $242,808 Operations $10,338 $55,960 $88,650 $68,981 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $261,144 $322,894 $355,584 $311,789 PERSONNEL: Full Time 1.00 1.50 1.00 1.50 Part Time 13.00 13.00 13.00 13.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Conference Centre F & B Revenues $559,246 $628,120 $506,194 Conference Centre Rentals & Fees $149,440 $157,421 $155,019 Catering Fees $15,944 $75,470 $39,101 Total Conference Centre Revenues $724,630 $861,011 $700,314 Output/Workload Events 200 215 215 Wedding Receptions 25 28 28 Preferred Client Meetings 30 29 29 Bridal Shows 3 4 4 City Events 30 31 31 Treaty Room / Member 60 55 55 Sunday Brunch 20 19 19 Total Events 368 381 381 Efficiency Measures/Impact M&O Budget per Capita $5.09 $6.90 $6.02 Average Cost per Event $709.63 $933.29 $818.34 Effectiveness Measures/Outcomes Average Revenue per Event $1,969.10 $2,259.87 $1,838.09 Cost to Revenue Ratio 36% 41% 45% Labor % of Revenue 35% 31% 35% 229 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Texas Star Golf Course 1400 Texas Star Parkway Euless, TX 76040 7:00 A.M. - 6:00 P.M. 7 days a week • To provide guests with quality customer service along with clean, fully functional golf carts. • To provide excellent service to guests by ensuring outside staff / players assistants greet guests, unload and load bags, clean clubs, and respond to other requests. • To ensure proper setup and cleanliness of the driving range and practice area on a daily basis. • To provide members and guests with a complete and functional practice facility. • To offer a variety of clinics and lessons for players of any age or skill level. • Purchased a new cart fleet from Yamaha. • Standardized apparel and headwear for golf outside service personnel. • Improved maintenance of driving range and practice area that enhanced guest experience. • Improved cleanliness of carts and staging area. • Achieved higher standard of customer service on weekends through better scheduling practices and training. • Ensure cleanliness and maintain professional appearance in and around pavilion and clubhouse to visually improve the public access areas around these facilities. • Adjust staffing levels based on player counts throughout the week in an effort to control labor expenses. • Work with PA staff to improve customer service with tournaments and regular play. • Find two leads that will work with the PA staff to find replacements and maintain schedules. • Continuously maintain the cart fleet to ensure operational integrity and cleanliness. The golf course will undergo a major renovation in Summer of 2014. As such, staffing levels and cart fleet will cease for about four months. During this time, professional staff will assume all outside duties including maintaining the driving range and ensuring area cleanliness. Shuttle carts will continue in the parking lot as a service for the conference center and grill. Texas Star Golf Course Cart Operations/Driving Range 540-7069-550 230 Department:Division/Activity: Account Number: Texas Star Golf Course 540-7069-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $128,043 $133,210 $133,210 $81,522 Operations $63,767 $56,750 $56,750 $29,200 Capital $0 $0 $0 $0 Transfers $0 $0 $0 $0 TOTAL $191,810 $189,960 $189,960 $110,722 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 5.00 5.00 5.00 5.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Cart Revenues $342,627 $323,161 $215,730 Driving Range Revenues $82,348 $88,974 $53,933 Total Revenues $424,975 $412,135 $269,663 Output/Workload Number of Rounds Played 34,550 35,835 22,402 Efficiency Measures/Impact M&O Budget per Capita $3.74 $3.69 $2.14 Cost per Round $5.55 $5.30 $4.94 Effectiveness Measures/Outcomes Cart Revenues Per Round $9.92 $9.02 $9.63 Driving Range Revenue per Round $2.38 $2.48 $2.41 Cost to Revenue Ratio 45% 46% 41% Labor % of Revenue 30% 32% 49% Golf Cart /Driving Range Operation 231 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Parks at Texas Star - 1501 South Pipeline Road Softball World - 1375 W. Euless Blvd. Monday through Sunday 7:00 A.M. to 11:00 P.M. To provide a safe and aesthetically pleasing athletic complex for the citizens and all patrons of the Texas Star Sports Centre in the most cost efficient manner possible. • Programmed over 150 tournament events and 9 league sessions. • Continued Softball World Cup Series in which over 300 tournament teams participated. • Completed additional parking on the south side of the Parks at Texas Star complex. • Added concession opportunities at SBW. • Provided leadership and training to part-time staff to facilitate a successful operation. • Increased concession sales through the use of the concession trailer at baseball games and special events. • Signed DBAT as title sponsor of "A" and "AA" leagues. • Started the Inaugural Bat Stock Tournament at SBW in which 89 teams participated in the first year. • Increase opportunities for sponsorship and advertising. • Develop an operational and maintenance program to help reduce down time due to mechanical failures. • To be proactive in creating new programs and services for customers. • Increase participation and quality of The Parks at Texas Star Baseball League. • Retain qualified and quality umpires. • Provide quality concessions operations with expanded options at a competitive price. • Establish a high level of customer service to current and future participants at Softball World. Maximizing the use of the facility verses the quality of the field conditions with increased utilization. Additional workload required to coordinate and successfully program and maintain the Texas Star Sports Complex facilities. Parks and Community Services Texas Star Sports Complex 530/550-70XX-550 232 Department:Division/Activity: Account Number: Parks and Community Services Texas Star Sports Complex Fund 530/550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $316,723 $309,785 $309,785 $332,751 Operations $1,281,124 $931,670 $931,670 $948,207 Capital $0 $0 $0 $0 Transfers $169,733 $201,528 $201,528 $199,655 TOTAL $1,767,580 $1,442,983 $1,442,983 $1,480,613 PERSONNEL: Full Time 1.50 1.50 1.50 1.50 Part Time 26.00 26.00 26.00 26.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Number of SB League Teams 1,121 1,130 1,140 Number of SB Tournament Teams 1,248 1,250 1,260 Number of Baseball League Teams 139 145 160 Number of Baseball Tourn. Teams 440 460 480 Number of Soccer Teams 235 240 240 Number of Visitors 210,040 211,000 211500 Output/Workload Number of Softball League Games 4,633 4,700 4,750 Number of Baseball League Games 677 700 750 Number of Softball Tournaments 126 128 128 Number of Baseball Tournaments 15 15 15 Efficiency Measures/Impact M&O Budget per Capita $34.43 $28.02 $28.61 Effectiveness Measures/Outcomes 233                       234 235                       236 7,786,044$ 8,125,745$ 6,094,463$ 6,094,463$ 9,697,423$ REVENUES Property Tax -$ -$ -$ -$ 110,028$ Gross Receipts Tax -$ 161,955$ -$ -$ -$ General Sales Tax 4,946,577$ 5,581,394$ 5,504,186$ 5,989,983$ 6,068,788$ Selective Sales Tax 12,730,719$ 13,226,815$ 13,180,000$ 13,745,816$ 13,745,816$ Fines/Fees -$ 54,622$ 114,994$ 112,736$ 218,012$ License/Permits -$ -$ -$ -$ -$ Interest Income 45,460$ 30,068$ 37,800$ 24,260$ 24,515$ Intergovernmental Revenue 96,786$ 99,285$ 333,557$ 2,833,557$ 69,958$ Charges For Service 163,342$ 77,558$ 82,500$ 86,685$ 87,500$ Miscellaneous/Rental Income 68,124$ 16,114$ -$ 17,428$ -$ Other Financing Sources -$ -$ -$ -$ -$ Revenues before Transfers 18,051,008$ 19,247,811$ 19,253,037$ 22,810,465$ 20,324,617$ Transfers from Other Funds 289,916$ 77,627$ 142,000$ 41,500$ 585,469$ TOTAL REVENUES 18,340,924$ 19,325,438$ 19,395,037$ 22,851,965$ 20,910,086$ TOTAL RESOURCES 26,126,968$ 27,451,183$ 25,489,500$ 28,946,428$ 30,607,509$ EXPENDITURES Personal Services 2,901,543$ 3,148,671$ 3,766,857$ 3,593,691$ 4,295,475$ Professional/Technical Services 171,892$ 140,497$ 176,015$ 189,687$ 228,604$ Contractual Services -$ -$ -$ -$ -$ Utilities 191,978$ 180,433$ 167,000$ 167,000$ 277,000$ Maintenance 28,640$ 40,706$ 40,500$ 40,500$ 48,330$ Other Services/Contingencies 24,220$ 16,058$ 72,000$ 72,000$ 72,000$ Insurance -$ -$ -$ -$ -$ General & Administrative 6,955$ 3,573$ 12,525$ 12,525$ 12,525$ Rebates/Incentives 8,318,268$ 8,669,115$ 8,752,974$ 9,141,086$ 9,142,897$ Supplies 286,895$ 321,285$ 323,150$ 331,740$ 374,150$ Capital Purchases (Equipment)500,968$ 712,366$ 1,116,677$ 712,661$ 2,023,366$ Debt Service/BankCharges -$ -$ -$ -$ 1,446,603$ Expenditures before Transfers 12,431,359$ 13,232,704$ 14,427,698$ 14,260,890$ 17,920,950$ Transfer to Other Funds 5,569,864$ 8,124,016$ 5,033,024$ 4,988,115$ 4,530,973$ TOTAL EXPENDITURES 18,001,223$ 21,356,720$ 19,460,722$ 19,249,005$ 22,451,923$ ENDING FUND BALANCE 8,125,745$ 6,094,463$ 6,028,778$ 9,697,423$ 8,155,586$ ACTUAL FY2010-11 The estimated decline in fund balance in FY14 is a planned drawdown used to purchase capital equipment and to cash flow capital improvement projects. This drawdown is funded from excess reserves above the recommended reserve level. PROJECTED FY2013-14 BEGINNING FUND BALANCE SPECIAL REVENUE FUND SUMMARY BUDGET FY2012-13 ACTUAL FY2011-12 ESTIMATED FY2012-13 237 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 PACS Building 1314 B Royal Parkway Euless, TX 76040 Monday - Friday 8:00 A.M. - 5:00 P.M. To preserve and promote awareness of local heritage and demonstrate how history defines current culture and provides a bridge between yesterday, today and tomorrow. • Completed inventory of objects and artifacts located in the Museum, Fuller House, Himes Log House and McCormick Barn. • Planned and managed Heritage Park Christmas with 750 attendees. • Assisted with twelve (12) Open Houses monthly throughout the year. • To continue to design creative ways to preserve the City's heritage and implement those strategies with the Historical Preservation Committee. • To develop an advertising and marketing plan to increase attendance. • To develop a plan for rotating exhibits at the Museum. Recruitment of additional members for the Historical Preservation Committee. Parks & Community Services Hotel/Motel 201-7080-550 238 Department:Division/Activity: Account Number: Parks and Community Services Hotel/Motel 201-7080-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $0 $0 $0 $0 Capital $8,585 $0 $0 $55,398 Transfers $257,718 $277,810 $277,810 $304,165 TOTAL $266,303 $277,810 $277,810 $359,563 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Open House Tours 12 School Tours 6 Committee Meetings 10 Special Events 1 1 1 Output/Workload Staff Hours 400 Part-time Staff Hours 300 Minutes/Agendas 10 Heritage Park Christmas 1 1 1 Efficiency Measures/Impact M&O Budget per Capita $5.19 $5.39 $6.95 Effectiveness Measures/Outcomes Open House Tours 700 School Tours 700 Heritage Park Christmas 500 239 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 201 North Ector Drive City Hall Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. The Texas legislature allows municipalities in counties with 750,000 or more in population to assess an additional half-cent sales tax to be used to improve the quality of life for its citizens. Funds derived from this tax may be spent only for parks and park facilities, library improvements, open space improvements, and economic development. This tax went into effect on July 1, 1993. The Euless Development Corporation ("EDC") was established to advise City Council on use of the funds and to facilitate the process. • Improve the quality of life for Euless citizens by providing safe, clean, spacious park facilities. • Provide new and modern library equipment to keep citizens in touch with technology. • Provided funding for debt repayment on the EDC Sales Tax Revenue bonds. • Completed annual audit of the EDC. • Encouraged economic development to provide the City with financial flexibility. • Promote the City of Euless to prospective investors and developers. • Provide annual funding of the disclosure and audit requirements of the Economic Development Corporation. • Search for ways to increase the revenue source in this fund. The Economic Development Corporation is funded by a half-cent sales tax. Due to the volatile nature of this revenue source, a conservative approach is used when estimating revenues and allocating expenditures. We continue to look for economic development opportunities to increase the revenue in this fund. Euless Development Corporation Operations 210-1031-513 240 Department:Division/Activity: Account Number: Euless Development Corporation Operations 210-1031-513 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $80,454 $209,474 $209,474 $238,853 Capital $0 $0 $0 $0 Transfers $1,001,913 $901,914 $901,914 $904,615 TOTAL $1,082,367 $1,111,388 $1,111,388 $1,143,468 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Outstanding Revenue Bonds at Year End $2,910,000 $2,050,000 $1,175,000 Output/Workload Number of Principal Payments on Debt 15 15 12 Number of Interest Payments on Debt 29 29 24 Efficiency Measures/Impact M&O Budget per Capita $21.08 $21.58 $22.10 Effectiveness Measures/Outcomes 241 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Parks Maintenance Building 1997-C South Pipeline Road Euless, TX 76040 Monday-Friday 7:00am - 3:30pm with some Saturday and Sunday work to clean parks, athletic field preparation, and flexible (earlier) hours during summer months for water truck operations • To provide a safe and aesthetically pleasing park system for the citizens of Euless in the most cost effective manner possible. • To satisfy citizen demands for parks and park amenities, thus creating a more wholesome lifestyle. • To provide parks and leisure opportunities for all citizens. • To provide a comprehensive parks system through the use of an updated Parks Master Plan. • To identify and apply cost saving measures where feasible. • To provide services necessary to upkeep, develop and maintain all parks within the City. • Assisted with construction of new aquatic facility by demolishing tennis courts and removing chain link and wrought iron fencing, mechanical equipment and existing irrigation system. • Designed landscaping for new aquatic facility. • Completed construction of new entry on south side of Parks at Texas Star in conjunction with addition of new parking lot. Entry included archway, landscaping, irrigation and fencing. • Continue to refine athletic field maintenance schedules to maintain high quality surfaces that keep pace with increased demand. • Develop an irrigation plan to utilize new water saving techniques in design, installation, and the operation of the systems and location of equipment. • Implement a park improvement program that incorporates the improvements and redevelopment identified in the Parks Master Plan. • With the increased usage of athletic fields, additional staff time is dedicated to required maintenance. • Cost of mowing contract services continues to increase, requiring staff to supplement mowing to maintain the standards and stay within operating budget parameters. • With the addition of the Aquatic facility, additional staff time will be required to maintain the pool equipment and facility grounds. Euless Development Corporation Parks 210-1052-550 242 Department:Division/Activity: Account Number: Euless Development Corporation Parks 210-1052-550 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET* ESTIMATED* BUDGET Personnel $486,197 $735,219 $735,219 $1,023,181 Operations $361,333 $372,214 $372,214 $504,330 Capital $62,385 $62,500 $63,994 $293,000 Transfers $102,560 $307,626 $307,626 $32,626 TOTAL $1,012,475 $1,477,559 $1,479,053 $1,853,137 PERSONNEL: Full Time 7.25 7.75 6.50 10.25 Part Time*7.00 7.00 7.00 7.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Aerators 6 Amphitheater 1 1 1 Athletic Fields 27 27 27 Game 20 20 20 Practice 15 15 15 Basketball Courts 2 2 2 Output/Workload Ballfield Maintenance Hrs 3,664 4,499 4,500 City Assistance Hrs 91 60 100 Clerical Dispatch Hrs 2,183 2,154 2,250 Greenhouse Hrs 1,402 1,153 1,400 Equipment Maintenance Hrs 607 249 630 Amenities Maintenance Hrs 3,374 3,200 3,225 Tree Maintenance Hrs 1,658 1,700 1,700 Efficiency Measures/Impact M&O Budget per Capita $19.72 $28.72 $35.81 Effectiveness Measures/Outcomes *Part-time aquatics staff was added in FY2012-13 243 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Library 201 N. Ector Drive Euless, TX 76039 Monday, Tuesday, Thursday 10:00 A.M. - 9:00 P.M. Wednesday 10:00 A.M. - 6:00 P.M. Friday, Saturday 10:00 A.M. - 5:00 P.M. Sunday 1:00 P.M. - 5:00 P.M. To serve the continuing informational, educational, cultural and leisure needs of residents of all ages. To provide the community with the best possible materials in various formats. To promote the joy of reading and learning. The primary role of the Euless Public Library is to act as an Independent Learning Center by supporting people of all ages pursuing a program of learning. Additional roles are Popular Materials Library, Preschoolers' Door to Learning, and provider of other specialized resources such as small business assistance, young adult materials and electronic resources. • Averaged 18,852 visits per month. • Averaged 46,426 items checked out per month. • Issued 5,126 library cards. • Received the 2012 Achievement of Excellence in Libraries Award for the 8th consecutive year. • Held 754 programs with total attendance of 18,097. • Continue to work with the Euless Library Foundation on the tile mural project. • Continue enrollment of students taking English as a second language classes. • Investigate RFID tracking programs. Requests for e-book format are increasing. This new format tends to be expensive and the marketplace for these products is very unsettled. Euless Development Corporation Library 210-5054-519 244 Department:Division/Activity: Account Number: Euless Development Corporation Library 210-1054-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $721,147 $748,763 $748,763 $773,624 Operations $252,112 $252,100 $252,100 $266,500 Capital $39,080 $25,000 $25,000 $46,149 Transfers $0 $0 $0 $0 TOTAL $1,012,339 $1,025,863 $1,025,863 $1,086,273 PERSONNEL: Full Time 10.00 10.00 10.00 10.00 Part Time 10.00 10.00 10.00 10.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Registered Borrowers 39,000 38,000 37,000 Current Holdings 111,230 111,312 107,000 Total Library Visitations 264,000 250,000 238,000 ESL Students Enrolled 290 305 320 Summer Reading Club Participants 1,670 1,500 1,400 Output/Workload Items Circulated 557,121 557,069 558,000 Items Added 17,316 16,061 16,000 Items Withdrawn 20,617 15,426 16,000 Efficiency Measures/Impact M&O budget per capita $19.72 $19.92 $20.99 Annual Circ Per Capita 10.85 17.68 17.57 Annual Circ Per Registered Borrower 14.29 14.66 15.08 Current Holdings Per Capita 2.17 2.16 2.07 Current Per Registered Borrower 2.85 2.93 2.89 Effectiveness Measures/Outcomes Annual Library Visits Per Capita 5.14 4.85 4.60 Annual Library Visits Per Registered Borrower 6.77 6.58 6.43 % of Population who are Registered Borrower 75.96%73.79%71.50% 245 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Development and Engineering Building 201 N. Ector Drive Euless, TX 76039 Monday-Friday 8:00 A.M - 5:00 P.M. • Encourage and facilitate activity that brings sales tax generating businesses to the community. • Implement the best practices available to market Euless properties to the development community. • Foster and promote Euless as a “Business Friendly” city with a one-stop permitting shop while serving as a member of the Development Services Group. • Provide assistance and recommend financial incentives for projects where such assistance is necessary to stimulate private investment. • Promote Euless businesses for City purchases. • Assisted several local businesses to accomplish expansion and relocation goals. • Assisted brokers/consultants working with prospects to satisfy multiple requests providing information packets in a quick and timely manner. • Facilitated and maintained a streamlined, efficient, and predictable permitting process through the Development Services Group. • Completed City Manager's Monthly Status Report and HEB Economic Development Foundation Quarterly Report. • Attended and prepared marketing materials/scheduled appointments for two ICSC retail trade shows to promote new businesses. • Identify the boundaries of a defined commercial/industrial area between Raider Drive and S.H. 157, south of S.H. 10. Establish branding strategies to establish an easy to recognize identity. • Identify vision, values, and goals for the redevelopment of Main Street between S.H. 10 and Midway Road. • Continue to support development of a comprehensive redevelopment strategy for Euless Point. • Continue to support property/business owners impacted by the North Tarrant Express Project. • Major issue is accomplishing goals and objectives of the department with a staff of one and less funding. • Increasing efforts to identify/implement the appropriate strategies to spur new development and redevelopment as the city/region continues its economic recovery. Euless Development Corporation Economic Development 210-1081-540 246 Department:Division/Activity: Account Number: Euless Development Corporation Economic Development 210-1081-540 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $88,358 $142,316 $142,316 $151,948 Operations $33,637 $46,300 $46,300 $46,300 Capital $2,255 $345,390 $379,010 $632,515 Transfers $25,000 $25,000 $25,000 $25,000 TOTAL $149,250 $559,006 $592,626 $855,763 PERSONNEL: Full Time 0.50 1.00 0.50 1.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $2.91 $11.51 $16.54 Effectiveness Measures/Outcomes 247 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Police and Courts Building 1102 West Euless Blvd. Euless, TX 76040 Monday through Friday 8:00 AM to 5:00 PM Police Officers 24 hours a day To provide the citizens of Euless professional, efficient police services. Increase staff efficiency; expand use of alternative policing methods; reduce response time; increase interaction between citizens and police; provide additional police space; expand current gang and juvenile intervention programs; expand Neighborhood Watch programs; and Citizen Volunteer Involvement. • Expanded Citizens Police Academy Program. • Upgraded handheld radio communications for officers. • Improved crime scene investigations through training. • Continued DOT enforcement for traffic officers. • Purchased and implemented surveillance equipment. • Completed CPR/AED training for all personnel. • Successful completion of two summer camp programs for youth. • Expanded target enforcement for combatting concentrated areas of crime. • Continue working toward resolution of upgrading current radio system. • Develop new avenues for community involvement. • Maintain and improve officer training. • Maintain Citizens Police Academy program. • Increase Neighborhood Watch Programs. • Improve safety equipment for officers. • Increase business and residential partnerships with the Police Department. • Cost of equipment • Technology • Radio System Enhancement • Manpower Police Department Crime Control & Prevention District 220-3045-521 248 Department:Division/Activity: Account Number: Police 220-3045-521 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $1,642,482 $1,731,658 $1,731,658 $1,892,347 Operations $14,566 $29,900 $29,900 $104,933 Capital $90,097 $129,267 $129,267 $222,759 Transfers $0 $0 $0 $0 TOTAL $1,747,145 $1,890,825 $1,890,825 $2,220,039 PERSONNEL: Full Time 16.50 16.50 16.50 17.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Number of Sworn Police Officers 17 17 17 Output/Workload Efficiency Measures/Impact M&O Budget per Capita $34.03 $36.72 $42.90 Number of Sworn Officers Per 1000 Population from CCPD 0.32 0.32 0.33 Effectiveness Measures/Outcomes Neighborhood Watch Programs 125 125 125 Neighborhood Watch Meetings 115 115 115 Crime Control and Prevention District 249 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 201 North Ector Drive City Hall Euless, TX 76039 Monday - Friday 8:00 A.M. - 5:00 P.M. The Texas legislature allows municipalities to levy a motor vehicle tax on short-term rentals, with citizen approval in an election. Funds derived from this tax may be spent for any general government purpose. This tax was approved by voters on November 2, 1999 and became effective February 1, 2000. Mission - to utilize this revenue source to accomplish: • Tax rate stabilization, Debt reduction or cash flow infrastructure projects such as street rehabilitation, sidewalks and ramps, street lighting, new or renovated buildings, and drainage improvements. • Special projects such as City revitalization, erosion control, park projects, etc. • Provided funding for transfers to the General Fund to help maintain a stable tax rate for citizens. • Provided funding to the Streets Capital Improvement Project fund for street overlay. • Provided funding for the Euless Family Life Aquatic Center project. • Transfers to the General Fund in order to maintain a stable tax rate for Euless citizens. • Cash flow building and infrastructure projects in order to reduce the need for debt issuance. • Provide funding for an economic development incentive to retain businesses presence in Euless. Current economic conditions continue to put a strain on this revenue source. However, the objectives of this fund are to maintain a stable tax rate and reduce the issuance of debt by cash flowing infrastructure projects. These objectives have been accomplished for the FY2012 budget year. Non-Departmental Car Rental Tax 240-9060-590 250 Department:Division/Activity: Account Number: Non-Departmental Car Rental Tax 240-9060-590 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $8,595,063 $8,607,951 $8,607,951 $8,960,544 Capital $397,229 $540,000 $821,237 $759,025 Transfers $6,640,378 $3,280,680 $3,280,680 $3,023,323 TOTAL $15,632,670 $12,428,631 $12,709,868 $12,742,892 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Output/Workload Efficiency Measures/Impact M&O Budget Per Capita $304.49 $246.79 $246.24 Effectiveness Measures/Outcomes 251                       252 253                       254 $ 5,777,107 $ 6,478,972 $ 6,685,033 $ 6,685,033 $ 6,506,605 REVENUES Property Tax -$ -$ -$ -$ -$ Gross Receipts Tax -$ -$ -$ -$ -$ General Sales Tax -$ -$ -$ -$ -$ Selective Sales Tax -$ -$ -$ -$ -$ Fines/Fees -$ -$ -$ -$ -$ License/Permits -$ -$ -$ -$ -$ Interest Income 25,348$ 25,412$ 14,200$ 14,200$ 14,200$ Intergovernmental Revenue -$ -$ -$ -$ -$ Charges for Service -$ -$ -$ -$ -$ Miscellaneous/Rental Income 33,271$ 37,404$ -$ -$ -$ Insurance/Risk/Other Financing Sources 5,238,831$ 5,480,780$ 5,924,925$ 5,874,925$ 6,383,538$ Revenues before Transfers 5,297,450$ 5,543,596$ 5,939,125$ 5,889,125$ 6,397,738$ Transfer from Other Funds 906,146$ 1,136,758$ 1,345,295$ 1,345,295$ 1,542,576$ TOTAL REVENUES 6,203,596$ 6,680,354$ 7,284,420$ 7,234,420$ 7,940,314$ TOTAL RESOURCES 11,980,703$ 13,159,326$ 13,969,453$ 13,919,453$ 14,446,919$ EXPENDITURES Personal Services 523,978$ 515,590$ 528,997$ 528,997$ 531,126$ Professional/Technical Services 175,452$ 166,263$ 195,000$ 195,000$ 205,000$ Contractual Services -$ -$ -$ -$ -$ Utilities -$ -$ -$ -$ -$ Maintenance -$ -$ 12,000$ 12,000$ -$ Other Services/Contingencies -$ 20,901$ 171,523$ 171,523$ 364,590$ Insurance 4,493,802$ 5,255,596$ 5,372,289$ 5,372,289$ 5,694,069$ General & Administrative 4,717$ 125$ 1,000$ 1,000$ 1,000$ Rebates/Incentives -$ -$ -$ -$ -$ Supplies 4,804$ 4,367$ 4,875$ 4,875$ 4,875$ Capital Purchases (Equipment)298,978$ 511,451$ 1,127,164$ 1,127,164$ 1,938,210$ Debt Service/Bank Charges -$ -$ -$ -$ -$ Expenditures before Transfers 5,501,731$ 6,474,293$ 7,412,848$ 7,412,848$ 8,738,870$ Transfers To Other Funds -$ -$ -$ -$ -$ TOTAL EXPENDITURES 5,501,731$ 6,474,293$ 7,412,848$ 7,412,848$ 8,738,870$ ENDING FUND BALANCE 6,478,972$ 6,685,033$ 6,556,605$ 6,506,605$ 5,708,049$ PROJECTED FY2013-14 ESTIMATED FY2012-13 BUDGET FY2012-13 ACTUAL FY2011-12 ACTUAL FY2010-11 The projected decline in fund balance is a planned drawdown used to purchase capital equipment. This drawdown is funded from excess reserves above the recommended reserve level. INTERNAL SERVICE FUND SUMMARY BEGINNING FUND BALANCE 255 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Fleet & Facility Service Center 1314 Royal Parkway Euless, Texas 76040 Monday - Friday 7:00 A.M. - 5:00 P.M. • The purpose of this account is to administer and procure funding for the replacement of vehicles and equipment, owned and or leased by the City of Euless. • Funds are used for the purchase and outfitting of all new vehicles and equipment per the departments' instructions. • All vehicle and equipment specifications are written by Fleet Operations with user departments' input. • Began depreciation of Fire Department EMS Lifepaks and patient gurneys for future replacement by the fund. • Continue to work closely with user departments to maximize usage of vehicles and equipment. • Transfer low mileage limited usage units to optimize usage. • Transfer of units that are better served in other departments due to size and specifications. • Continue push for alternative fuel vehicles and city wide usage. • Work with North Central Texas Council of Governments (NCTCOG) on grant funding sources. • Work with local companies for potential funding or joint participation in a Compressed Natural Gas (CNG) refueling facility. Fleet and Facility Operations Vehicle/Equipment Replacement 601-5090-519 256 Department:Division/Activity: Account Number: Fleet and Facility Operations Vehicle/Equipment Replacement 601-5090-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations (including Depr.)$790,823 $12,000 $12,000 $0 Capital $38,148 $1,127,164 $1,127,164 $1,537,300 Transfers $0 $0 $0 $0 TOTAL $828,971 $1,139,164 $1,139,164 $1,537,300 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Output/Workload Efficiency Measures/Impact Capital Budget per Capita $16.15 $22.12 $29.71 Effectiveness Measures/Outcomes Vehicles / Equipment 280 280 280 Tx Star Equipment 145 145 145 Purchased / Planned 27 24 24 257 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Finance Building 201 N. Ector Drive Euless, TX 76039 Monday through Friday 8:00 A.M. to 5:00 P.M. To provide City employees with a competitive benefits program at the most cost-effective price to the employees and to the City. Our mission is to ensure our employes are receiving quality service and that all questions and problems are satisfactorily resolved in a timely manner, to work with outside providers and administrators to ensure agreed upon services are delivered in a timely and accurate manner, and to review management reports and make informed decisions and recommendations based on that information. • Implemented all changes required by the Patient Protection and Affordable Care Act (PPACA). • Continued with wellness program, offering incentives to participants. • Held Wellness Fair to offer health educational opportunities to employees. • Held an Open Enrollment Fair to allow employees to learn more about available benefit programs. • Processed tuition reimbursement requests for 23 employees. • Immunized over 300 employees, retirees and eligible dependents with flu vaccine at no charge. • Evaluate the current medical, pharmaceutical and dental benefit plans and implement changes as needed to be more cost effect while continuing to provide quality medical care and service. • Implement PPACA regulations as required by federal law. • Design and implement an automated benefit enrollment system to improve efficiencies and reduce paper. Spiraling health care costs will require continued monitoring of all expenses and development of cost containment measures. PPACA requirements further complicate these issues. Overall economy remains poor as healthcare costs rise, which makes providing benefits more challenging each year. Administrative Services Benefits/Insurance 610-5015-519 258 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Administrative Services Benefits/Insurance 610-5015-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $923,813 $472,065 $472,065 $472,430 Operations $4,173,122 $5,008,962 $5,008,962 $5,523,809 Capital $0 $0 $50,000 $100,000 TOTAL $5,096,935 $5,481,027 $5,531,027 $6,096,239 PERSONNEL: Full Time 1.00 1.00 1.00 1.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Covered Lives Employees 330 335 340 Dependents 415 435 435 Retirees 78 80 85 Flex Participants 130 130 135 Output/Workload Tuition Reimbursements Processed 60 60 60 Bids Reviewed 6 7 10 Efficiency Measures/Impact M&O Budget per Capita $99.28 $107.40 $118 259 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Finance Building 201 North Ector Drive Euless, TX 76039 Monday through Friday 8:00 A.M. to 5:00 P.M. The Risk Management Department’s mission is to identify, analyze and control risks; to administer and evaluate liability insurance programs to ensure cost effectiveness; to conduct educational safety programs and to monitor and ensure compliance with mandates established by the City of Euless, State of Texas and US Government. The department’s goal is to protect the City’s assets and resources by minimizing the internal and external exposures and associated risks, and to respond in a timely manner to the information needs of citizens, staff and employees. • Presented monthly safety education programs. • Routinely monitored motor vehicle records and took action as necessary. • Administered routine random drug and alcohol tests as required by DOT and internal policy. • Reviewed and streamlined processes and logistics within the Risk division. • Placed increased emphasis on training and review to ensure compliance with the Americans with Disability Act (ADA). • Focus on training in areas with greatest risk per quarterly assessments. • Continue to investigate and settle property claims in a fair and timely manner. • Develop communication device to better advise employees of policies and procedures. • Partner with TML for educational opportunities. • Continue emphasis on compliance with ADA. • Vandalism to Parks and City facilities continues to be a problem. • Property claims cost will continue to rise dues to inflationary trends. Administrative Services Risk Management 615-5017-519 260 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Administrative Services Risk Management 615-5017-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $55,152 $56,932 $56,932 $58,696 Operations $266,855 $358,375 $358,375 $368,375 Capital $0 $0 $0 $0 TOTAL $322,007 $415,307 $415,307 $427,071 PERSONNEL: Full Time 0.50 0.50 0.50 0.50 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 Claims: In-House 49 50 50 Texas Municipal League 7 10 10 Verification, Driver's License & Status 1,157 1,160 1,160 Output/Workload Safety Programs 12 12 12 Defensive Driving Classes 1 1 1 Closed Claims 46 50 50 Annual TML Audit/Rate Calculation 1 1 1 Efficiency Measures/Impact M&O Budget per Capita $6.27 $8.06 $8.25 Effectiveness Measures/Outcomes # days to Complete & Close Claim 10 10 10 261 Department:Division/Activity:Account Number: Location: Hours of Operation: Mission/Programs/Services: FY Highlights/Accomplishments: FY Goals & Objectives: Major Budgetary Issues and Operational Trends: 2013 2014 Finance Building 201 North Ector Drive Euless, TX 76039 Monday through Friday 8:00 A.M. to 5:00 P.M. The mission of the Workers' Compensation Insurance function of the Human Resources Department is to ensure, through pre-placement physicals, all new employees are capable of performing the essential functions of the job for which they are hired and to administer the occupational injury program and to provide instructional training in safe and efficient performance of job duties. To provide cost-effective medical treatment through occupational injury/illness program, with the objective of facilitating the timely return to work of those employees who have been injured or become ill on the job. • Provided flu shots to employees and family members. • Provided immunizations and vaccinations for employees in positions subject to exposure to blood-borne pathogens. • Updated Directors on injured employees and requested light-duty assignments if eligible and available. • Review of essential job functions with departments and pre-placement physicals with health care assessor. • Ensure all job descriptions are compliant with the requirements of the Americans with Disabilities Act. • Ensure departments hold safety training meetings. Medical treatment and rehabilitative costs continue to rise. Administrative Services Workers' Comp Insurance 615-5020-519 262 DEPARTMENT:DIVISION/ACTIVITY: ACCOUNT #: Administrative Services Workers' Compensation Insurance 615-5020-519 EXPENDITURES 2011-12 2012-13 2012-13 2013-14 ACTUAL BUDGET ESTIMATED BUDGET Personnel $0 $0 $0 $0 Operations $309,551 $377,350 $377,350 $377,350 Capital $10,500 $175,000 $300,910 TOTAL $320,051 $377,350 $552,350 $678,260 PERSONNEL: Full Time 0.00 0.00 0.00 0.00 Part Time 0.00 0.00 0.00 0.00 PERFORMANCE MEASURES/SERVICE LEVELS Input/Demand Actual 11-12 Estimated 12-13 Budget 13-14 WC TML Claims 55 65 65 Immunizations (Exposure)150 150 150 DOT-Required Drug & Alcohol Testing 100 120 120 Output/Workload Monthly Financial Reports 12 12 12 Annual TML Audit/Rate Calculations 1 1 1 First Reports of Injury Claims Processed 50 50 50 Efficiency Measures/Impact M&O Budget per Capita $6.23 $10.73 $13.11 Effectiveness Measures/Outcomes # days to Complete & Close Claim 10 10 10 263                       264 265                       266 $ 14,411,338 $ 15,737,935 $ 18,593,371 $ 18,593,371 $ 13,967,069 REVENUES Property Tax $ - $ - $ - $ - $ - Gross Receipts Tax $ - $ - $ - $ - $ - General Sales Tax $ - $ - $ - $ - $ - Selective Sales Tax $ - $ - $ - $ - $ - Fines/Fee/Penalties $ - $ 47,354 $ - $ - $ - License/Permits $ - $ - $ - $ - $ - Interest Income $ 68,059 $ 40,416 $ 29,769 $ 36,940 $ 19,567 Intergovernmental Revenue $ 552,488 $ 649,330 $ 1,325,230 $ 24,900 $ 691,318 Charges for Services $ 130,355 $ 248,905 $ 107,000 $ 185,747 $ 107,000 Miscellaneous/Rental Income $ 760,764 $ 485,437 $ 232,000 $ 322,893 $ 302,000 Other Financing Sources $ 3,080,813 $ 50,000 $ 14,645,734 $ 2,946,603 $ 16,821,941 Revenues before Transfers 4,592,479$ 1,521,442$ 16,339,733$ 3,517,083$ 17,941,826$ Transfers from Other Funds $ 3,446,000 $ 6,319,501 $ 5,287,005 $ 5,791,627 $ 2,544,000 TOTAL REVENUES 8,038,479$ 7,840,943$ 21,626,738$ 9,308,710$ 20,485,826$ TOTAL RESOURCES 22,449,817$ 23,578,878$ 40,220,109$ 27,902,081$ 34,452,895$ EXPENDITURES Personal Services $ - $ - $ - $ - $ - Professional/Technical Services $ 166,705 $ 216,155 $ 1,853,196 $ 906,511 $ 1,014,555 Contractual Services $ - $ - $ - $ - $ - Utilities $ 210,000 $ 210,000 $ 210,000 $ 210,000 $ 150,000 Maintenance $ - $ 5,986 $ 44,014 $ 9,026 $ 81,987 Other Services/Contingencies $ 419 $ 27,898 $ 877,865 $ 4,309 $ 493,078 Insurance $ - $ - $ - $ - $ 24,378 General & Administrative $ - $ - $ 25,000 $ - $ 50,000 Rebates/Incentives $ 10,000 $ - $ - $ - $ - Supplies $ 35,594 $ 6,556 $ 98,562 $ 18,204 $ 105,360 Capital Improvements Projects $ 5,924,968 $ 3,984,625 $ 27,458,673 $ 11,021,656 $ 26,603,202 Debt Service/BankCharges $ - $ - $ - $ - $ - Expenditures before Transfers 6,347,686$ 4,451,220$ 30,567,310$ 12,169,706$ 28,522,560$ Transfer to Other Funds $ 364,196 $ 534,287 $ 1,683,179 $ 1,765,306 $ 437,815 TOTAL EXPENDITURES 6,711,882$ 4,985,507$ 32,250,489$ 13,935,012$ 28,960,375$ ENDING FUND BALANCE 15,737,935$ 18,593,371$ 7,969,620$ 13,967,069$ 5,492,520$ BEGINNING FUND BALANCE Capital Projects are funded over the life of the project. Unspent appropriations roll over from year to year until the project is complete. Most appropriations will be spent by the end of the fiscal year, with the exception of escrow funds and impact fees. PROJECTED FY2013-14 ESTIMATED FY2012-13 BUDGET FY2012-13 ACTUAL FY2010-11 CAPITAL PROJECTS FUND SUMMARY ACTUAL FY2011-12 267 CAPITAL IMPROVEMENT PROGRAM The Capital Improvement Program (CIP) is a process by which the City designs a multi-year plan for major capital expenditures. Due to the tremendous growth of the capital projects program, and the amount of detail required for these projects, a separate document is provided for the Capital Improvement Program. Generally the CIP includes improvements that are relatively expensive, are non-recurring, have a multi-year useful life, and like capital outlay items, result in fixed assets. These include the construction and acquisition of new buildings, additions to or renovations of existing buildings, construction of streets, drainage improvements, land purchases, and water and wastewater utility lines. This is a very progressive process, with projects being added and deleted from the funded and unfunded lists as they move through the project completion phase. A. Preparation – The City’s capital budget will include all capital project funds and all capital resources. The budget will be prepared annually in conjunction with the operating budget. The capital budget will be compiled by the Finance Director with the involvement of all required City departmental project managers. Integration of the fiscal impact of capital improvements on the operating budget will be monitored. B. Definition – Facilities include any structures or properties owned by the City, the land upon which the facility is situated for the provision of City services, and the initial furniture, fixtures, equipment and apparatus necessary to put the facility in service. Facilities include, but are not limited to the following: administrative offices, parks, service centers and storage yards, recreation centers, libraries, fire stations, jails and courts, and water and sewer related structures. C. Infrastructure – Includes permanently installed facilities, generally placed underground or at grade, which form the basis for the provision of City services. Typically included are thoroughfares, bridges, water and wastewater lines, drainage channels, and storm sewers. D. Control – All capital project expenditures must be appropriated in the capital budget. The Finance Department must certify the availability of such appropriations or the availability of resources so an appropriation can be made before a capital project contract is presented by the City Manager to the City Council for approval. E. Program Planning – The capital budget will include capital improvements program plans for future years. The planning time frame should normally be at least five years. The replacement and maintenance for capital items should be projected for the next five years. Future maintenance and operations will be determined, so that these costs can be considered in the operating budget. F. Alternate Resources – Where applicable, assessments, impact fees, pro-rata charges, or other user-based fees should be used to fund capital projects which have a primary benefit to specified property owners. Drainage Utility revenues are established to fund small citywide drainage projects. Single large drainage projects will be funded by debt. G. Debt Financing – Recognizing that debt is usually a more expensive financing method, alternative financing sources will be explored before debt is issued. When debt is issued, it will be used to acquire major assets with expected lives which equal or exceed the average life of the debt issue. The exceptions to this requirement are the traditional costs of marketing and issuing the debt, capitalized labor for design and construction of capital projects, and small component parts which are attached to major equipment purchases. H. Infrastructure Maintenance – The City recognizes that deferred street maintenance increases future capital costs by an estimated five- to ten-fold. Therefore, a portion of the General Fund budget will be set aside each year to maintain the quality of streets. The amount will be established annually so that repairs will be made amounting to a designated percentage of the value of the streets. I. Reporting – Periodic financial reports will be prepared to enable the Department Managers to manage their capital budgets and to enable the Finance Department to monitor and control the capital budget as authorized by the City Manager. 268 CITY OF EULESS CAPITAL IMPROVEMENT PROJECTS DATE: June 25, 1991 PREPARED BY: Finance Department Rev. July 15, 1992 RE: Capital Improvements APPROVED BY: City Manager I. PURPOSE Pursuant to City of Euless Charter, Article VII, Section 2, Paragraph (5) and (6), the City Manager’s Office will present annually a statement of capital expenditures for the next fiscal year and provisions for financing, as well as a five-year project listing. II. SCOPE & NECESSARY ELEMENTS All City improvements to be considered by City Council will be presented utilizing these guidelines. Proper planning, consistency, and uniformity will provide better format for public consumption of information. Initial Necessary Elements: 1. Project Name or Title 2. Estimated cost of an improvement project 3. Anticipated method of funding 4. Some form of priority rating 5. Scheduling fiscal year 6. Account number to which the project is to be charged III. RESPONSIBILITIES & TYPES OF PLANS Water Projects – Any project intended to improve or expand the water production and distribution system, capabilities, or facilities of the City of Euless is a water project. Responsibility rests with the Public Works Department. Wastewater Projects – Any project that is intended to improve, expand, or extend some portion of the wastewater collection system or the wastewater treatment facilities of the City of Euless. Responsibility rests with the Public Works Department. Park Projects – Improvements and additions to the City Park and open-space system. The responsibility rests with the Community Services Department. Traffic Control Projects – Improvements and additions to the City traffic control system including signal relocation, upgrading and new installation and other devices for improving traffic control represents Traffic Control projects. Responsibility rests with the Engineering Department. Street Projects – These projects include the construction or major redevelopment of streets and thoroughfares, which include project engineering and drainage improvements incidental to the thoroughfare improvement. Responsibility rests with the Public Works Department. Drainage Projects – This category includes new development drainage, major drainage, and designated project drainage independent from street construction, and thus separate and distinct from drainage incidental to street or thoroughfare improvements. Responsibility rests with the Public Works Department. 269 Golf Projects – This project type includes the sites, planning and construction of Golf Course facilities, including course, driving range, maintenance, and clubhouse. This facility is normally a one-time project. Responsibility rests with the Community Services Department. Athletic Complex – These projects include the construction of all recreational facilities, including volley ball, soccer fields, youth baseball fields, concessions, and batting cages. Responsibility rests with the Community Services Department. Softball – These projects include land acquisition, renovations/improvements, and additions to the softball complex and related facilities of the City of Euless. Responsibility rests with the Community Services Department. Half-Cent Sales Tax – These projects include the construction of a new library, additions to park facilities and park improvements, and economic development related projects. Responsibility rests with the City Manager and respective departmental directors. Fire – Fire projects are those which involve the renovation, acquisition or construction of equipment or facilities for fire protection. Responsibility rests with the Fire Department. CATEGORIZED GUIDELINES FOR CLASSIFYING PROJECT: Land – All expenditures for the acquisition of land (for the purpose of long-term use by the City) should be included. Payments of damage claims arising from the taking of or the use of the land as well as the acquisition in fee simple would be included. Structures – All expenditures for the structures, including not only construction costs, but also architectural, engineering, legal and related expenses would be included. However, small structures of relatively nominal value, such as a metal storage shed, would be excluded from the C.I.P. As a general rule of thumb, somewhere in the range of $25,000 is considered the minimum structure cost for inclusion in the C.I.P., and it should have an expected useful life of at least ten years. Machinery – All expenditures for machinery that is a part of structures at the time of initial acquisition or construction of the structure should be included. Additionally, expenditures for machinery which constitute a substantial upgrading or renovation of an existing structure should be included. A general rule of thumb for C.I.P. inclusion for such machinery outlays is a minimum cost of approximately $10,000 and an expected useful life of ten years. Vehicular Equipment – Vehicular equipment is not generally considered appropriate as an item for the C.I.P. due to the relatively nominal unit cost and short life. However, heavy equipment may be included using the machinery and equipment guidelines: $25,000 minimum cost and at least ten years of expected useful life. Furnishing and Office Equipment – The total furnishings for a new facility addition may constitute a C.I.P. item. Each such case must be considered individually. However, the machinery and equipment rule of thumb of ten years minimum expected useful life and $10,000 cost (total furnishing cost for new facility or addition) may be used as a general guideline. Office equipment is not considered a proper C.I.P. item. Thoroughfares and Utility Lines – All expenditures for thoroughfare and utility line construction, engineering, legal and related expenses should be included. Preliminary Plans, Investigation and Studies – For many projects, substantial sums are required for preliminary plans, investigations and studies. Ordinarily, such inquiries (if aimed at possible capital outlays of the charter that would be admitted to the C.I.P. under the previous categories) would be included in the capital program. 270 Landscaping – All landscaping expenditures for new or existing facilities may qualify as a C.I.P. item. Each case will be considered individually. As a rule of thumb, costs of approximately $10,000 are considered. Grant-In-Aid Items – All expenditures of grant, matching or participating moneys from other governmental entities or private contributors (Foundations) which are expended in conjunction with City funds for Capital Improvements Projects. IV. DEFINITIONS Definition of Program - A Capital Improvement Program is a list of public physical improvements scheduled over a period of time taking project priority and financial capability into account. Definition of Capital Improvement - Any major non-recurring expenditure or any expenditure for physical facilities of government, such as cost for acquisition of land or interest in land; construction of buildings or other structures, including additions or major alterations; construction of highways or utility lines; fixed equipment; landscaping and similar expenditures. Webster’s Definition of “Project” - “A specific plan or design; scheme; an idea; a planned undertaking; a large usually government-supported undertaking.” V. PROCEDURES In conjunction with the annual operational budget cycle, input will be received from appropriate departments by the City Manager’s Office for inclusion in the C.I.P. budget for presentation to City Council. 271 CURRENT CAPITAL PROJECTS FUNDS Water and Wastewater Construction Fund – Used to account for the financing and construction of various water and sewer mains. Proceeds are from the sale of revenue bonds, contributions from other agencies, capital recovery fees, and water and sewer operating transfers. Water Impact Fee Fund - Used to account for the construction of projects funded by the water impact fees. These funds are legally restricted to items identified in the water impact fee study. Wastewater Impact Fee Fund - Used to account for the construction of projects funded by the wastewater impact fees. These funds are legally restricted to items identified in the wastewater impact fee study. Drainage Improvement Fund – Used to account for the financing and construction of various drainage projects. Proceeds are from the sale of drainage revenue bonds and monthly billings. Texas Star Sports Complex Construction Fund – Used to account for the financing, renovation and construction of the sports facilities projects. Proceeds are from sale of revenue bonds, grant, general fund bond sale and inter-fund transfer, operating reserves and interest income. Golf Course Construction Fund – Used to account for the financing and construction of a golf course, clubhouse, and conference center facility. Proceeds are from sale of revenue bonds, inter-fund transfer and interest income. Police Facility Construction Fund – Used to account for the financing of and construction of a new police facility. Construction is substantially complete. Street Construction Fund – Used to account for the financing and construction of various street infrastructures. Proceeds are from the sale of general obligation bonds, certificates of obligation, contributions from other agencies, and accumulated cash reserves. General Construction Fund – Used to account for bond proceeds and accumulated cash reserves related to general facility improvements such as fire stations and campus improvements. Car Rental Tax Capital Projects Fund – Used to account for any ongoing projects or construction projects funded from this revenue source. Half Penny Sales Tax Capital Fund – Used to account for the financing and construction of Euless Development Corporation approved projects, currently include Parks, Library, and Economic Development. Proceeds are from the sale of revenue bonds, sales tax collections, and interest earnings. Redevelopment Fund- Used to account for any land acquisition and revitalization projects designed to enhance the development of deteriorating areas throughout the community. 272 CITY OF EULESS CAPITAL IMPROVEMENT PROGRAM The City of Euless has developed and produced under separate cover a Capital Improvements Program. This program is reviewed annually to reflect changing priorities. It provides a framework for identifying capital requirements, scheduling projects over multiple years, coordinating related projects, and identifying future fiscal impact. This document details all capital projects that have been identified to date and meets the requirements of the City Charter. Article VII, Section 2 (4) requires “A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing.” Section 2 (5) further requires “A list of capital projects which should be undertaken within the five (5) next succeeding years.” Excerpts from the Capital Improvements Program publication have been summarized in the Operating Budget document for your convenience. Formal City Council Adoption of the Capital Improvement Program indicates the City’s commitment to the plan, but does not in itself authorize expenditures. The necessary funding mechanisms must be adopted each year to pay for the improvements. Each year, the Capital Improvement Program includes a thorough review process similar to the operating budget. A Capital Improvement Program Fund Balance Summary has been provided that reflects all resources currently available and projected resources for the upcoming budget year. This summary reflects capital expenditures that were approved during the budget process, lists all capital projects that will be presented to the Council during FY2013-14 for approval, and verifies that resources are currently available to fund all these projects. As projects are approved by the City Council, they will be moved from the “Unfunded” section of the Capital Improvement Program to the “Funded” section. There are five major categories of capital projects including Drainage Projects, Street Projects, Wastewater Projects, Water Projects and Other Projects. Summaries of Funded Projects have been provided in this section including financial information, descriptions, justifications, and effect on operating and maintenance costs. Unfunded projects have been prioritized into three categories. Priority A indicates that the project will be presented to Council during the upcoming budget year for action. These encompass the FY2013-14 proposed projects. Priority B indicates that projects will be presented to Council within two to five years. Priority C indicates that projects will not begin for at least 5 years. Only Priority A projects have been detailed in this document. For information on future year projects refer to the Capital Improvements Program. The following table summarizes budgets for Funded Projects. Unfunded Projects have also been summarized by category and priority. Funded Projects Unfunded Projects Priority A Priority B Priority C Drainage $ 11,442,833(1) $ -0- $ -0- TBD Street $ 13,731,404(2) $ 1,500,000 $ 3,084,000 TBD Wastewater $ 2,320,086 $ 539,000 $ 3,096,000 TBD Water $ 14,191,533 $ 5,135,369 $ 2,625,500 TBD Other $ 23,209,370 $ 704,000 $ 7,729,680 TBD Funded $ 64,895,226 $ 7,878,369 $ 16,535,180 TBD Total Funded $ 64,895,226 Total Unfunded Projects $ 24,413,549 (1) Includes future debt issue of $10,000,000. (2) Includes future debt issue of $9,065,604. 273 Fund Balance Summary - Capital Estimated FY13 and Budgeted FY14 Capital Improvement Projects EDC Developer's Streets Half-Cent General Escrow CIP CIP CIP Beg. Working Capital FY13 $1,428,599 $2,186,912 $1,354,774 $1,869,762 FY13 Estimated Revenues 23,239 328,537 329,149 1,762,834 Total Available: 1,451,838 2,515,449 1,683,923 3,632,596 FY13 Estimated Project Expenditures (4,079)(858,827)(640,515)(2,951,575) Total Expenses: (4,079) (858,827) (640,515) (2,951,575) Estimated Working Capital FY13 $1,447,759 $1,656,622 $1,043,408 $681,021 FY14 Budgeted Revenues 1,000 10,112,922 52,500 202,500 Total Available: 1,448,759 11,769,544 1,095,908 883,521 FY14 Project Expenditures 0 (1,530,000) (50,000) 0 Budgeted Carryover 0 (10,060,871)(627,600)0 Total Expenses:0 (11,590,871)(677,600)0 Estimated Working Capital FY14 $1,448,759 $178,673 $418,308 $883,521 FY14 Projects Transfer Escrow to Cullum Drive*$67,214 $0 $0 $0 Cullum Drive Construction 0 900,000 0 0 FY2014 39th CDBG - ADA/TAS Improvements 0 300,000 0 0 FY2014 County Overlay - Ector Dr/Midway Dr/Trojan Trail 0 300,000 0 0 Miscellaneous Street Repair 0 30,000 0 0 Irrigation Projects 0 0 25,000 0 Incentives 0 0 25,000 0 Total FY14 Projects $67,214 $1,530,000 $50,000 $0 * Adjustment required. 274 Fund Balance Summary - Capital Estimated FY13 and Budgeted FY14 Capital Improvement Projects Police Car Rental Redevelopment Facility Tax TSGC TSSC CIP CIP CIP CIP CIP Beg. Working Capital FY13 $280,548 $108,625 $4,946,168 $0 $752,151 FY13 Estimated Revenues 251 91 2,727,092 0 705 Total Available: 280,799 108,716 7,673,260 0 752,856 FY13 Estimated Project Expenditures (75,403)(31,190)(6,910,295)0 0 Total Expenses: (75,403) (31,190) (6,910,295)0 0 Estimated Working Capital FY13 $205,396 $77,526 $762,965 $0 $752,856 FY14 Budgeted Revenues 67 0 167,000 587,000 500 Total Available: 205,463 77,526 929,965 587,000 753,356 FY14 Project Expenditures 0 0 (167,000) (587,000) 0 Budgeted Carryover (203,868)(77,432)(680,730)0 0 Total Expenses: (203,868)(77,432)(847,730)(587,000)0 Estimated Working Capital FY14 $1,595 $94 $82,235 $0 $753,356 FY14 Projects Glade Parks Infrastructure Improvements $0 $0 $117,000 $0 $0 ADA Facility Improvements 0 0 50,000 0 0 Golf Course Upgrades 0 0 0 587,000 0 Total FY14 Projects $0 $0 $167,000 $587,000 $0 275 Fund Balance Summary - Capital Estimated FY13 and Budgeted FY14 Capital Improvement Projects Water Wastewater W&WW Impact Impact Drainage CIP Fee Fee CIP Beg. Working Capital FY13 $2,277,105 $1,868,369 $521,645 $998,713 FY13 Estimated Revenues 3,682,067 155,842 18,885 280,018 Total Available: 5,959,172 2,024,211 540,530 1,278,731 FY13 Estimated Project Expenditures (1,946,681)(424,495)(60,000)(31,952) Total Expenses: (1,946,681)(424,495) (60,000) (31,952) Estimated Working Capital FY13 $4,012,491 $1,599,716 $480,530 $1,246,779 FY14 Budgeted Revenues 9,224,337 105,000 8,000 25,000 Total Available: 13,236,828 1,704,716 488,530 1,271,779 FY14 Project Expenditures (6,012,000) (420,601) (100,000) (25,000) Budgeted Carryover (7,110,229)0 0 (1,240,830) Total Expenses: (13,122,229)(420,601)(100,000)(1,265,830) Estimated Working Capital FY14 $114,599 $1,284,115 $388,530 $5,949 FY14 Projects Fixed Base Reading System & Meter Replace $4,500,000 $0 $0 $0 Wastewater Line Replacement 539,000 0 0 0 Water Line Replacement 515,000 0 0 0 Meters/Transponders 158,000 0 0 0 Water and Wastewater Rehab 100,000 0 0 0 Well Repairs 200,000 0 0 0 Debt Payments, Refunding Bonds Series 2012 0 250,232 0 0 Debt Payments, 2013 W/WW Revenue Bonds*0 120,369 0 0 TRA Payments 0 50,000 100,000 0 Miscellaneous Drainage Improvements 0 0 0 25,000 Total FY14 Projects $6,012,000 $420,601 $100,000 $25,000 * Adjustment from W&WW CIP to Water Impact Fee Fund. 276 Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContribImpact FeesEscrow FundsCar Rental Tax Other EDCTo Be DeterminedDRAINAGE PROJECTSNone CurrentlyA $ - Sub-Total Drainage Priority A-Proposed FY14 $ - None CurrentlyB $ - Sub-Total Drainage Priority B-Unfunded $ - Bell Hi Addition C TBD XX Blessing Branch-Main Street to SH 360C TBD XX Hollow Oak Channel ErosionC TBD XX Kynette Drive Culvert Modifications C TBD XX Little Bear Creek Drainage ImprovementsC TBD XX Marlene Drive Culvert ReplacementC TBD XX Simmons Drive Culvert ImprovementsC TBD XX Sub-Total Drainage Priority C-Unfunded $ - DRAINAGE PROJECTS - TOTAL$ - STREET PROJECTSFY2014 39th CDBG-ADA/TAS Infrastructure Improvements A $ 300,000 XX FY2014 County Overlay-Ector Drive/Midway Drive/Trojan Trail A $ 300,000 XX Cullum Drive Construction A $ 900,000 $643,000* $ 67,214 $189,786 Sub-Total Street Priority A-Proposed FY14 $ 1,500,000 FY2015 40th CDBG-ADA/TAS Infrastructure Improvements (15)B $ 300,000 XX FY2015 County Overlay-Kynette Drive/Signet Drive (15)B $ 300,000 XX FY2016 41st CDBG-ADA/TAS Infrastructure Improvements (16)B $ 300,000 XX FY2016 County Overlay-South Pipeline Road/Texas Star Parkway (16)B $ 300,000 XX FY2017 42nd CDBG-ADA/TAS Infrastructure Improvements (17)B $ 300,000 XX FY2017 County Overlay-Aransas Drive/Raider Drive (17)B $ 300,000 XX FY2018 43rd CDBG-ADA/TAS Infrastructure Improvements (18)B $ 300,000 XX FY2018 County Overlay-El Camino Real/Monterrey Boulevard/Sotogrande Boulevard (18)B $ 300,000 XX E Alexander Lane Reconstruction (18)B $ 504,000 XX Traffic Signal-Harwood Road at Bear Creek Parkway (18)B $ 180,000 XX Sub-Total Street Priority B-Unfunded $ 3,084,000 Bear Creek Parkway Reconstruction C TBD XX Cresthaven Drive Reconstruction C TBD XX Fuller-Wiser Road Reconstruction-Harwood Road to Mid Cities Boulevard C TBD XX Fuller-Wiser Road Reconstruction-SH183 to Harwood Road C TBD XX Highland Drive Reconstruction C TBD XX Ross Avenue Extension C TBD XX South Pipeline Road Reconstruction C TBD XX Vine Street Reconstruction-SH183 to SH10 C TBD XX Sub-Total Street Priority C-Unfunded $ - STREET PROJECTS - TOTAL$ 4,584,000 * This includes excess funding of $43,000 from Cullum Drive Design and ROW project.PROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY14 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPE277 Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContribImpact FeesEscrow FundsCar Rental Tax Other EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY14 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEWASTEWATER PROJECTSLR: Denton DriveA $ 539,000 XX Sub-Total Wastewater Priority A-Proposed FY14 $ 539,000 SH183 Phase II Wastewater Relocation (15)B $ 600,000 XX LR: Oakwood Terrace Phase I (15)B $ 345,000 XX LR: Oakwood Terrace Phase II (15)B $ 635,000 XX LR: Crane Drive (16)B $ 185,000 XX LR: Milam Drive (16)B $ 253,000 XX LR: Cedar Hills Estates/Hollywood Boulevard. (17)B $ 112,000 XX LR: Kynette Drive/Wilshire Drive (18)B $ 663,000 XX LR: Town Creek Drive (18)B $ 303,000 XX Sub-Total Wastewater Priority B-Unfunded $ 3,096,000 LR: Collin Drive/Harris Drive/Irion Drive C TBD XX LR: Donley Drive/Shelmar Drive C TBD XX LR: Eastcliff Drive/Windlea Drive/Signet Drive C TBD XX LR: Ector Drive/Donley Drive/Crane Drive C TBD XX LR: Ector Drive/Fayette Drive C TBD XX LR: Evans Drive/Canyon Ridge Drive/N Kynette Drive C TBD XX LR: Glenn Drive C TBD XX LR: Huntington/Koen/Atkerson/E Huitt/Slaughter/Martin C TBD XX LR: Janann Street/Brownstone/Shelmar Drive C TBD XX LR: Lakewood Boulevard/Dogwood Circle/Bocowood Circle C TBD XX LR: Live Oak Drive/Silver Creek Drive/Marlene Drive C TBD XX LR: Mary/Marlene/Commerce/ Wilshire/Greenbriar C TBD XX LR: N Midway Park C TBD XX LR: Northcliff/Toplea/Windlea/Signet/ Kynette/Westcliff C TBD XX LR: NW Midway Drive/Rusk Drive/Parker Drive/Rockwall Drive C TBD XX LR: S Main Street C TBD XX LR: Sagebrush/Toplea/Wilshire/Yorkshire/Tyler C TBD XX LR: Sierra Drive C TBD XX LR: W Donley/Private Drive/Mimosa/Magnolia/Redbud C TBD XX LR: W Midway/Victoria/Delta/ Lamar/Rockwall C TBD XX Sub-Total Wastewater Priority C-Unfunded $ - WASTEWATER PROJECTS - TOTAL$ 3,635,000 LR = Line Replacement278 Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContribImpact FeesEscrow FundsCar Rental Tax Other EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY14 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEWATER PROJECTSLR: El Camino Real A $ 515,000 XX Fixed Base Meter Reading and Water Meter Change outA $ 4,500,000 XX XX XX XX Reclaimed Water Line Extension Debt Payment-ImpactA $ 120,369 XX Sub-Total Water Priority A-Proposed FY14 $ 5,135,369 SH183 Phase II Water Relocation (15)B $ 1,200,000 XX Water System Security Camera Installation (15)B $ 75,000 XX LR: Blessing Creek/Stony Creek/Rock Creek (16)B $ 315,000 XX LR: S Pipeline Road West (16) B $ 300,000 XX SH360 Water Crossing (17)B $ 735,500 XX Sub-Total Water Priority B-Unfunded $ 2,625,500 LR: Collin Drive-Dallas Drive to Harwood Road C TBD XX LR: Collin Drive-Denton Drive to Dallas Drive C TBD XX LR: Denton Drive C TBD XX LR: Dickey Drive North C TBD XX LR: Dickey Drive South C TBD XX LR: Dunaway Drive C TBD XX LR: E Huitt Lane C TBD XX LR: Eastcliff Drive C TBD XX LR: Ector Drive C TBD XX LR: Fuller Drive C TBD XX LR: Hollow Oak Drive C TBD XX LR: Kynette Drive C TBD XX LR: Live Oak Court/Live Oak Drive C TBD XX LR: Midcreek/Rock Creek/Stony Creek C TBD XX LR: Midway Drive East C TBD XX LR: Midway Drive West C TBD XX LR: Needles Street C TBD XX LR: Paula Lane C TBD XX LR: S Main Street (North) C TBD XX LR: S Main Street (South) C TBD XX LR: S Pipeline Road East C TBD XX LR: Shady Creek Drive/Cliffwood Road C TBD XX LR: Springwood Court C TBD XX LR: Sunset Drive C TBD XX LR: Westwood Drive C TBD XX LR: Wildwood Street C TBD XX LR: Woodvine (East) C TBD XX LR: Woodvine (West) C TBD XX Sub-Total Water Priority C-Unfunded $ - WATER PROJECTS - TOTAL$ 7,760,869 LR = Line Replacement279 Project DescriptionPriority Estimated Cost Operating FundCIP Fund BalanceBond SaleGrants/ ContribImpact FeesEscrow FundsCar Rental Tax Other EDCTo Be DeterminedPROPOSED METHOD OF FINANCINGCAPITAL IMPROVEMENT PROGRAMSFY14 PROPOSED & UNFUNDED PROJECTS - SORTED BY TYPEOTHER PROJECTSGlade Parks Trail Connection DesignA $ 117,000 XX Golf Course UpgradesA $ 587,000 XX Sub-Total Other Priority A-Proposed FY14 $ 704,000 Blessing Branch Park Improvements (15)B $ 267,120 XX Glade Parks Trail Connection Construction (15)B $ 287,625 XX XX Texas Star Sports Complex Phase V (15)B $ 5,240,235 XX XX XX Development/Engineering Building (16)B $ 1,579,800 XX Trail Enhancements Phase I (16)B $ 83,160 XX Trail Connection South Euless (17)B $ 51,240 XX Trailwood Park Improvements (18)B $ 220,500 XX Sub-Total Other Priority B-Unfunded $ 7,729,680 Animal Shelter Expansion/Renovation C TBD XX Fire Station #2 Remodel C TBD XX Kiddie Carr Park Improvements C TBD XX South Euless Park Upgrades C TBD XX Trail Enhancements Phase II C TBD XX Trail Enhancements Villages of Bear Creek C TBD XX Wilshire Park Upgrades C TBD XX Sub-Total Other Priority C-Unfunded $ - OTHER PROJECTS - TOTAL$ 8,433,680 280 CITY OF EULESS FY2014 PROPOSED PROJECTS PRIORITY A STREET PROJECTS FY2014 39th CDBG – ADA INFRASTRUCTURE IMPROVEMENTS TOTAL ESTIMATED PROJECT COST: $300,000 Description: This project provides for continued improvements to accessibility ramps by removing architectural barriers to accessibility as required by Federal and State mandated Americans with Disabilities Act and Texas Accessibility Standards (“ADA/TAS”). The project scope includes identification of architectural barriers to accessibility that meets CDBG eligibility guidelines and the subsequent replacement thereof. Justification: Removing architectural barriers to accessibility is an eligible CDBG activity and will assist in the City’s efforts to maintain compliance with applicable Federal and State ADA/TAS codes. Operating Impact: Savings in annual maintenance costs are anticipated from completion of this project. FY2014 COUNTY OVERLAY: ECTOR DRIVE/MIDWAY DRIVE/TROJAN TRAIL TOTAL ESTIMATED PROJECT COST: $300,000 Description: The project consists of edge milling, asphalt overlay, and restriping on: 1. Ector Drive from SH10 to SH183 and from SH183 to Midway Drive, 2. Midway Drive from Ector Drive to North Main Street, and 3. Trojan Trail from FM157 to Ector Drive. Justification: The existing asphalt pavement is deteriorating. The asphalt overlay will provide an improved riding surface, will extend the life of the roadways and will enhance the appearance of the streets. Operating Impact: Savings in annual maintenance costs are anticipated from completion of this project. CULLUM DRIVE CONSTRUCTION – SH10 to HUITT LANE TOTAL ESTIMATED PROJECT COST: $900,000 Description: The project consists of the construction of a 31’ wide concrete roadway to replace an existing deteriorating asphalt roadway from SH10 to Huitt Lane. The project scope includes underground drainage, sidewalks, and wastewater main replacement. Justification: Reconstruction of this street will provide a residential street in compliance with current City standards. Operating Impact: Savings in annual maintenance costs are anticipated from completion of this project. 281 CITY OF EULESS FY2014 PROPOSED PROJECTS PRIORITY A WASTEWATER PROJECTS LINE REPLACEMENT – DENTON DRIVE TOTAL ESTIMATED PROJECT COST: $539,000 Description: This project consists of the replacement of wastewater mains located on Denton Drive between Collin Drive and Harwood Road to include Bell Drive. Justification: Many wastewater lines throughout the City are 40+ years old. Most of the lines are clay tile and are subject to ground movement, pulled joints, root infiltration, and deterioration due to hydrogen sulfide gas and other chemicals. Many are substandard in size and have inflow/infiltration problems. Systematic replacement will reduce maintenance costs and customer problems. Operating Impact: By implementing a systematic replacement program, the City is able to cash- flow these projects and redirect maintenance funds to other areas of the City without increasing the total maintenance budget. WATER PROJECTS LINE REPLACEMENT – EL CAMINO REAL TOTAL ESTIMATED PROJECT COST: $515,000 Description: The project consists of the replacement of an existing 8" AC water main with a 10" PVC water main on El Camino Real from W Pipeline Road to the south City limits. The project scope includes approximately 3,200 linear feet of 10" PVC, 20 valves, and 8 fire hydrants. New water service connections to the apartments and townhomes will also be included in the project. Justification: Old and deteriorated water mains increase the City's maintenance costs. Substandard size water mains provide inadequate flow of water. This water main has experienced several breaks within the last two years. Operating Impact: By implementing a systematic replacement program, the City is able to cash- flow these projects and redirect maintenance funds to other areas of the City without increasing the total maintenance budget. FIXED BASE METER READING AND WATER METER CHANGEOUT TOTAL ESTIMATED PROJECT COST: $4,500,000 Description: Replace existing drive by meter reading system to a fixed base reading system. Currently, City water meters are divided into one of four reading cycles with each cycle being read on a monthly basis. The reading occurs as a City vehicle traverses each street within the cycle that is being read for that week. By implementing a fixed base system, all City water meters can be read at the same time with the readings transmitted to the Utility Billing Office utilizing current City infrastructure. Justification: Implementing the new system will: 1. allow real time reading of approximately 15,000 meters, 2. allow for more timely billing to coincide with billings from TRA, 282 CITY OF EULESS FY2014 PROPOSED PROJECTS PRIORITY A 3. provide the ability to track water efficiency (billed vs produced and purchased) with greater accuracy, 4. replace the high percentage of meters nearing the point at which there is a loss of accuracy due to age and volume, 5. store consumption history allowing for pinpointing of consumption patterns for suspected leak resolution, 6. facilitate enforcement of time of day irrigation violations during times of drought and watering restrictions, 7. depending upon manufacturer chosen, offer system wide leak monitoring/detection as an option, 8. allow customer access to water use patterns, and 9. replace meters with low/no lead brass meters to meet EPA requirements. Operating Impact: Anticipated improvement in water efficiency rating will likely reduce operating costs. Since at least a portion of the project funding is from debt, annual debt service costs will increase. RECLAIMED WATER LINE EXTENSION DEBT PAYMENT TOTAL ESTIMATED PROJECT COST: $120,369 Description: This project includes the transfer of funds from the water impact fee to pay debt service (W/S System Revenue Bonds, series 2013) related to the first phase of the extension of the reclaimed water system. Justification: The project provides a non-potable water source for irrigation which will offset future potable water purchases by the City and will serve to responsibly conserve potable water resources for the City and the region. Operating Impact: The debt for phase I of the extension is funded from impact fees thereby relieving the operating fund of this portion of the debt burden. Payments approximate $120,000 annually. OTHER PROJECTS GLADE PARKS TRAIL CONNECTION DESIGN TOTAL ESTIMATED PROJECT COST: $117,000 Description: This phase of the project consists of the design, engineering, surveying and geotech services for a trail that will connect to the existing trail at Creekwood Estates, run underneath the northbound service road, SH121, and the southbound service road to the southeast corner of the Glade Parks Development. Future connectivity through Glade Parks is planned within the overall development of that site. Justification: Very high interest in trails and trail connectivity were identified in the scientific survey conducted for the adopted Parks Master Plan. 88% of those who participated in the survey singled out trail connections between existing and future park developments as the number one priority. Additionally, 76% identified the need for trail connectivity to other cities as a top priority. The City of Euless has experienced significant progress in the last few years in the area of trail development with an extensive network of paved and unpaved trails. The trails system is a 283 CITY OF EULESS FY2014 PROPOSED PROJECTS PRIORITY A valuable asset to the community as it assists not only in providing a safe means for non-vehicular travel, but also in providing an opportunity for a variety of unstructured, low-impact recreational pursuits. The development and maintenance of the trails system continued to receive significant support from the citizens as indicated in the responses to the needs assessment survey conducted as a part of the Parks Master Plan update. Operating Impact: Little to no impact on operations is anticipated from the completion of the design phase of this project. GOLF COURSE UPGRADES TOTAL ESTIMATED PROJECT COST: $587,000 Description: Resurface the 18 Bentgrass greens on the course and the green nursery. Strip and prepare putting surface and collars for new turf, fumigate greens and collars to kill all plants, weed seeds, diseases, nematodes, and insects present in the soil. Sprig putting surface with Mini Verde Ultra Dwarf Bermuda and re-sod collars with 419 Bermuda. Reconstruct all sand bunkers to consistent standards and specifications including the removal of existing sand material and drainage, reshape the bunkers as needed, install new drainage and bunker liner material, and refill with premier crushed quartz bunker sand material to a uniform depth. The existing sand will be used for agronomic practices around the course and practice areas. Tee leveling, cart path improvements, expansion of the tee boxes and various miscellaneous improvements are included in the project scope. Justification: Texas Star is a championship daily fee golf facility known for its high level of service and excellent course conditions. At this point in the life of the greens, it has become increasing more difficult to maintain the Bentgrass greens in an acceptable condition during the summer months. This is due in large part to a reduction in drainage capabilities of the greens themselves, weed and surrounding turf encroachment, the utilization of fans for air circulation, and the use of reclaimed water containing higher salt levels. The proposed Ultra Dwarf Bermuda greens are much better suited to withstand the heat of North Texas summers and are much more forgiving of drainage issues, poor air circulation, and the use of reclaimed water. Additionally, the sand bunkers have been a consistent area of concern which staff has addressed on a limited number of bunkers each year by repair or replacement of both the bunker sand and underlying drainage. Simultaneous reconstruction of all sand bunkers to consistent standards and specifications would result in not only an aesthetically pleasing look, but optimal playing conditions as well. Operating Impact: The installation of the Bermuda grass will result in elimination of greens fans, so some savings in electrical costs are anticipated. Upon maturity, the Bermuda will tolerate additional foot traffic which provides the potential for additional revenues. 284 CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5/31/12Appropriation/ AmendmentBudget as of 5/31/13Expended as of 5/31/13Remaining FundsRevised Project Cost EstimatesUnfunded/ (Excess Funding) DRAINAGE PROJECTSDR9903Misc. Drainage Improvements 362,833$ 450,000$ 812,833$ 136,430$ 676,403$ 837,833$ 25,000$ DR1101Flooding Mitigation500,000$ -$ 500,000$ 18,334$ 481,666$ 500,000$ -$ DR1201 Misc. Creek Maintenance (min bal $100,000)50,000$ 55,000$ 105,000$ 4,200$ 100,800$ 105,000$ -$ DR0000Boyd Branch Improvements 10,000,000$ -$ 10,000,000$ -$ 10,000,000$ 10,000,000$ -$ (1)FB9902Fund Balance - Drainage CIP-$ -$ -$ -$ -$ -$ (4,880)$ 10,912,833$ 505,000$ 11,417,833$ 158,964$ 11,258,869$ 11,442,833$ 20,120$ STREET PROJECTSPS1102Glade Parks Improvements 12,100,604$ -$ 12,100,604$ 2,431,166$ 9,669,438$ 12,100,604$ -$ (2)PS1202ADA/TAS Infrastructure Improvements413,800$ -$ 413,800$ 301,826$ 111,974$ 413,800$ -$ PS1203 Misc. Street Repairs (min bal $150,000)150,000$ 150,000$ 300,000$ 162,901$ 137,099$ 330,000$ 30,000$ PS1301FY2013 38th CDBG-ADA/TAS Infrastructure Improvements-$ 450,000$ 450,000$ -$ 450,000$ 450,000$ -$ PS1302FY2013 County Overlay-Trailwood/Summit Ridge/Westpark/Baze -$ 280,000$ 280,000$ 238,824$ 41,176$ 280,000$ -$ PS1303Cullum Drive Design and ROW-$ 200,000$ 200,000$ 71,960$ 128,040$ 157,000$ (43,000)$ (3)FB9907Fund Balance - Street CIP-$ -$ -$ -$ -$ -$ (822,457)$ 12,664,404$ 1,080,000$ 13,744,404$ 3,206,677$ 10,537,727$ 13,731,404$ (835,457)$ WASTEWATER PROJECTSWW0002 Misc. Wastewater Rehab (min bal $100,000)341,086$ -$ 341,086$ 308,716$ 32,370$ 416,086$ 75,000$ WW0605 TRA Wastewater Payments - Impact 420,000$ 60,000$ 480,000$ 420,000$ 60,000$ 580,000$ 100,000$ WW1203 SH183 Phase I Wastewater Relocation 454,000$ -$ 454,000$ -$ 454,000$ 454,000$ -$ WW1301 Line Rep - Ross/Slaughter/East and West Huitt -$ 870,000$ 870,000$ 8,279$ 861,721$ 870,000$ -$ FB9911 FB - Wastewater Impact (Restricted) -$ -$ -$ -$ -$ -$ (467,506)$ 1,215,086$ 930,000$ 2,145,086$ 736,995$ 1,408,091$ 2,320,086$ (292,506)$ 1 Debt not yet issued2 Remaining debt of $9,065,604 not yet issued.3 Excess funding will be reallocated to Cullum Drive Construction project.Sub-Total Street ProjectsSub-Total Drainage ProjectsSub-Total Wastewater Projects285 CAPITAL IMPROVEMENTS PROGRAMFUNDED PROJECTS SUMMARYProject Number Project DescriptionBudget as of 5/31/12Appropriation/ AmendmentBudget as of 5/31/13Expended as of 5/31/13Remaining FundsRevised Project Cost EstimatesUnfunded/ (Excess Funding) WATER PROJECTSWT0001 Misc. Water Rehab (min bal $150,000)318,511$ 100,000$ 418,511$ 293,827$ 124,684$ 443,511$ 25,000$ WT0101 Water Tank Debt Payment-Impact 3,219,714$ 260,334$ 3,480,048$ 3,393,274$ 86,774$ 3,730,280$ 250,232$ WT0104 Well Repairs (min bal $200,000)908,594$ 205,398$ 1,113,992$ 925,965$ 188,027$ 1,313,992$ 200,000$ WT0803 Meters/Transponders (annual transfer $158,000)1,137,750$ 158,000$ 1,295,750$ 895,503$ 400,247$ 1,453,750$ 158,000$ WT0901 TRA Water Payments-Impact 550,000$ 150,000$ 700,000$ 550,000$ 150,000$ 750,000$ 50,000$ WT1201 Reclaimed Water Line Extension 4,607,000$ 1,893,000$ 6,500,000$ 162,175$ 6,337,825$ 6,500,000$ -$ (4)FB9910 FB- Water Impact (Restricted)-$ -$ -$ -$ -$ -$ (1,553,333)$ FB9901 FB - Water & Wastewater CIP-$ -$ -$ -$ -$ -$ (490,845)$ Sub-Total Water Projects10,741,569$ 2,766,732$ 13,508,301$ 6,220,744$ 7,287,557$ 14,191,533$ (1,360,946)$ OTHERAC1201 Texas Star Sports Complex Phase IV794,470$ 46,217$ 840,687$ 556,196$ 284,491$ 840,687$ -$ CM0304 Entry Monument Sign Program115,782$ -$ 115,782$ 93,027$ 22,755$ 115,782$ -$ CM0804 Redevelopment 973,703$ 319$ 974,022$ 770,152$ 203,870$ 974,022$ -$ DV9901 EDC Incentive Funds450,854$ 25,000$ 475,854$ 450,853$ 25,001$ 500,854$ 25,000$ ED0101 Planning Consultants204,869$ -$ 204,869$ 104,869$ 100,000$ 204,869$ -$ ED1002 EDC Contingency250,000$ -$ 250,000$ -$ 250,000$ 250,000$ -$ FM1201 ADA/TAS Facility Improvements (min bal $75,000)50,000$ -$ 50,000$ 16,105$ 33,895$ 100,000$ 50,000$ GC1201 TSGC Misc. Improvements (min bal $150,000)150,000$ 100,000$ 250,000$ 109,237$ 140,763$ 250,000$ -$ PD9901 Police and Courts Facility11,718,066$ 118$ 11,718,184$ 11,640,750$ 77,434$ 11,718,184$ -$ PR0720 Misc. Park Improvements (min bal $100,000)300,000$ 275,000$ 575,000$ 328,703$ 246,297$ 575,000$ -$ PR0804 Park Irrigation125,000$ 25,000$ 150,000$ 57,211$ 92,789$ 175,000$ 25,000$ PR1201 Euless Family Life Center Aquatics 786,500$ 6,718,472$ 7,504,972$ 4,210,885$ 3,294,087$ 7,504,972$ -$ FB9906 FB-EDC CIP-$ -$ -$ -$ -$ -$ (414,572)$ FB9908FB-Texas Star Sports Complex CIP-$ -$ -$ -$ -$ -$ (752,688)$ FB9909 FB-General CIP-$ -$ -$ -$ -$ -$ (187,898)$ FB9913 FB-Car Rental CIP-$ -$ -$ -$ -$ -$ (78,285)$ Sub-Total Other Projects15,919,244$ 7,190,126$ 23,109,370$ 18,337,988$ 4,771,382$ 23,209,370$ (1,333,443)$ 51,453,136$ 12,471,858$ 63,924,994$ 28,661,368$ 35,263,626$ 64,895,226$ (3,802,232)$ 4 Debt in the amount of $3,256,337 not yet issued.TOTAL FUNDED PROJECTS286 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION DRAINAGE PROJECTS MISCELLANEOUS DRAINAGE IMPROVEMENTS (DR9903) TOTAL ESTIMATED PROJECT COST: $837,833 FUNDS REMAINING ON PROJECT: $676,403* *Additional project funding of $25,000 for FY2014 is not included in funds remaining. Description: The project provides funding for various drainage projects and emergency repairs identified throughout the year. Often correction of these drainage issues requires design services and other improvements such as bank stabilization. As major projects are identified, they will be tracked separately and assigned a separate project number. Justification: Failure to correct these problems often causes damage to existing infrastructure. Operating Impact: Completion of these projects and repairs throughout the City as they occur results in reduced maintenance costs, thereby allowing the City to redirect maintenance funds to other areas. FLOODING MITIGATION (DR1101) TOTAL ESTIMATED PROJECT COST: $500,000 FUNDS REMAINING ON PROJECT: $481,666 Description: The project consists of identifying chronic flooding locations within the City of Euless and determining the cost/benefit of acquisition and protection compared to extensive drainage relief projects. Property acquisition will be recommended after consideration of flooding history, appraisals, and feasible alternative drainage solutions have been evaluated. Justification: Properties throughout the City of Euless situated adjacent to creeks have experienced drainage problems for several years. The cost for implementing drainage improvement projects to mitigate flooding at isolated locations may be much greater than the cost of property acquisition. Chronic flooding lowers property values and this program will offer a means of relief for affected property owners. Operating Impact: Little to no impact upon operations is anticipated. MISCELLANEOUS CREEK MAINTENANCE (DR1201) TOTAL ESTIMATED PROJECT COST: $105,000 FUNDS REMAINING ON PROJECT: $100,800 Description: The project provides for the maintenance in the creeks (Little Bear Creek, Hurricane Creek, Boyd Branch, and Blessing Branch) including the removal of fallen trees that impede the flow of creek water in the natural creek channels, clearing brush and debris at major bridge crossings, and preventative maintenance. The project does not address items that are deemed cosmetic enhancements. Justification: Natural creek erosion undermines the root systems of trees adjacent to creek banks which results in trees falling into or across creek channels. These fallen trees together 287 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION with accumulated brush and debris can impede the flow of storm water in the natural creek channels resulting in a rise in the normal water surface elevation. Fallen trees that are conveyed downstream in the natural creek channels may cause damage to the substructure of bridges spanning creek channels. Operating Impact: Completion of the maintenance in the creek channels will reduce the likelihood of flooding. Savings are also anticipated in post-storm cleanup costs. The City has recommended a minimum balance in this project of $100,000. When the balance falls below this threshold, a transfer from the Drainage Utility operating fund is required to maintain this funding level. BOYD BRANCH IMPROVEMENTS (DR0000) TOTAL ESTIMATED PROJECT COST: $10,000,000 FUNDS REMAINING ON PROJECT: $ -0- (funding approved, debt unissued) Description: The project includes the portion of Boyd Branch from South Pipeline Road to SH183 and may include structural and nonstructural activities to reduce or minimize the effects of large stormwater events. A large portion of this project occurs on a section of Boyd Branch that lies in a platted private drainage easement which also shows the maintenance responsibility to rest on the property owner(s). Because the City of Euless has no easement rights along these sections of Boyd Branch, the City is of the opinion that improving the capacity of Boyd Branch to handle large stormwater events is the responsibility of the property owner(s). The City of Euless may have some utility relocation expenses related to any improvements made to Boyd Branch. Justification: Large stormwater events result in runoff exceeding the capacity of Boyd Branch. The project is intended to reduce or minimize property losses associated with such stormwater runoff. Operating Impact: Completion of the project will reduce the likelihood of structural flooding in a large stormwater event. The City’s portion of the project is estimated to be $4,000,000 or less depending on the scope of work defined. STREET IMPROVEMENTS GLADE PARKS IMPROVEMENTS (PS1102) TOTAL ESTIMATED PROJECT COST: $12,100,604 FUNDS REMAINING ON PROJECT: $ 603,834 (future bond issue $9M+) Description: The project represents the funding required for the infrastructure improvements at the Glade Parks Development as approved in the Project and Financing Plan. The project scope includes the construction of Rio Grande Boulevard, portions of Heritage Avenue, the Little Bear Creek Bridge, SH121 improvements, landscaping, wetland mitigation, Brazos Boulevard and remaining streets, main entrance and medians, underground drainage, and associated utility installations, as well as administrative and financing costs. 288 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Justification: The construction of public infrastructure will spur economic development in the area and complete an access route to existing Euless businesses. Operating Impact: Realization of the anticipated economic development will increase property values, property tax revenues, and sales tax revenues. A portion of the increased revenues will be allocated to the repayment of the debt issued for funding the project. Remaining annual debt payments range on debt issued to-date from $236,000 to $241,000 annually. The debt will be paid in full in fiscal year 2030. ADA/TAS INFRASTRUCTURE IMPROVEMENTS (PS1202) TOTAL ESTIMATED PROJECT COST: $413,800 FUNDS REMAINING ON PROJECT: $111,974 Description: This project provides for the continued improvements to City infrastructure as required by Federal and State mandated Americans with Disabilities Act/Texas Accessibility Standards ("ADA/TAS"). City sidewalks, crosswalks, curb ramps, and other areas covered under both ADA and TAS requirements will be part of these improvements. Justification: Many sidewalks, curb ramps, and other similar items are outdated and do not meet current ADA/TAS requirements. Updating accessibility on a continuing basis will help keep the City in compliance with government standards and will address the growing needs of citizens with accessibility issues. Operating Impact: Savings in annual maintenance costs are anticipated from completion of this project. MISCELLANEOUS STREET REPAIRS (PS1203) TOTAL ESTIMATED PROJECT COST: $330,000 FUNDS REMAINING ON PROJECT: $137,099* *Additional project funding of $30,000 for FY2014 is not included in funds remaining. Description: This project includes the removal and replacement of deteriorated sections of pavement along identified roadways. Justification: Continuing repair of the existing street pavements will maintain safe driving conditions and will extend the overall life of City streets. Operating Impact: Completion of the project will allow maintenance funds to be redirected to other areas without increasing the overall operating budget. The City has recommended a minimum balance in this project of $150,000. When the balance falls below this threshold, a transfer from the Street CIP fund balance or an operating fund is required to maintain this funding level. 289 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION FY2013 38th CDBG – ADA INFRASTRUCTURE IMPROVEMENTS (PS1301) TOTAL ESTIMATED PROJECT COST: $450,000 FUNDS REMAINING ON PROJECT: $450,000 Description: This project provides for continued improvements to accessibility ramps by removing architectural barriers to accessibility as required by Federal and State mandated Americans with Disabilities Act and Texas Accessibility Standards (“ADA/TAS”). The project scope includes identification of architectural barriers to accessibility that meets CDBG eligibility guidelines and the subsequent replacement thereof. Justification: Removing architectural barriers to accessibility is an eligible CDBG activity and will assist in the City’s efforts to maintain compliance with applicable Federal and State ADA/TAS codes. Operating Impact: Savings in annual maintenance costs are anticipated from completion of this project. FY2013 COUNTY OVERLAY: TRAILWOOD/SUMMIT RIDGE/WESTPARK/BAZE (PS1302) TOTAL ESTIMATED PROJECT COST: $280,000 FUNDS REMAINING ON PROJECT: $41,176 Description: The project consists of edge milling, asphalt overlay, and restriping on: 1. Trailwood Drive from N Main Street to Summit Ridge Drive (west end), 2. Summit Ridge Drive from Lakewood Boulevard to Trailwood Drive, 3. Westpark Way from S Pipeline to SH10, and 4. Baze Road from Mid Cities Boulevard to Priest Lane. Justification: The existing asphalt pavement is deteriorating. The asphalt overlay will provide an improved riding surface, will extend the life of the roadways and will enhance the appearance of the streets. Operating Impact: Savings in annual maintenance costs are anticipated from completion of this project. CULLUM DRIVE DESIGN AND ROW – SH10 to HUITT LANE (PS1303) TOTAL ESTIMATED PROJECT COST: $157,000 FUNDS REMAINING ON PROJECT: $128,040* *FY2014 project funding includes the reallocation of $43,000 to the construction phase. Description: The project consists of the engineering and required right-of-way acquisition for a 31’ wide concrete roadway to replace an existing deteriorating asphalt roadway from SH10 to Huitt Lane. The project scope includes underground drainage, sidewalks, and wastewater main replacement. Justification: Reconstruction of this street will provide a residential street in compliance with current City standards. 290 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating Impact: Savings in annual maintenance costs are anticipated from completion of this project. WASTEWATER PROJECTS MISCELLANEOUS WASTEWATER REHAB (WW0002) TOTAL ESTIMATED PROJECT COST: $416,086 FUNDS REMAINING ON PROJECT: $32,370 *Additional project funding of $75,000 for FY2014 is not included in funds remaining. Description: The project includes small, previously unidentified wastewater main problems detected and repaired throughout the fiscal year. Larger projects will be determined on an “as needed” basis and presented as new projects during the capital budget process so that funding may be identified. Justification: Many wastewater lines throughout the City are 40+ years old. Most of the lines are vitrified clay tile and are subject to ground movement, pulled joints, root infiltration, and deterioration due to hydrogen sulfide gas and other chemicals. Many are substandard in size and have inflow/infiltration problems. Systematic replacement will reduce maintenance costs and customer problems. Operating Impact: The project alleviates some of the maintenance costs associated with the smaller wastewater projects within the City, thereby allowing the redirection of maintenance dollars to other areas. The City has recommended a minimum balance in this project of $100,000. When the balance falls below this threshold, a transfer from the Water and Wastewater operating fund is required to maintain this funding level. TRA WASTEWATER PAYMENTS (WW0605) TOTAL ESTIMATED PROJECT COST: $100,000 annually Description: Based on a review by Birkoff, Hendricks, and Conway of the water and wastewater impact fees, it was determined that a substantial portion of the wastewater impact fee is attributable to Trinity River Authority (“TRA”) capital projects. Therefore, these fees are to be used to pay a portion of the annual TRA expense. Justification: The expansion of TRA provides additional capacity and it was determined through the wastewater impact fee study that these funds could be used to pay a portion of TRA wastewater payments. Operating Impact: The estimated payments of $100,000 annually reduce the Water and Wastewater Fund’s operating expenses for TRA services. At the conclusion of the drawdown period, Water and Wastewater operating fund will be required to absorb this annual obligation. 291 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION SH183 PHASE I WASTEWATER RELOCATION (WW1203) TOTAL ESTIMATED PROJECT COST: $454,000 FUNDS REMAINING ON PROJECT: $454,000 Description: The City of Euless has wastewater mains and associated items located within the SH183 right-of-way. These facilities must be relocated to accommodate the SH183 expansion. It is anticipated that the City of Euless will enter into a relocation agreement with NTEMP to authorize them to design and relocate wastewater lines. The City will be responsible for 50% of the cost of the line relocation. Justification: City of Euless wastewater facilities are located within TxDoT right-of-way. As such, the City must provide for utility relocation to accommodate the roadway expansion. Operating Impact: Little to no impact on operations is anticipated. LINE REPLACEMENT – ROSS AVE/SLAUGHTER LN/EAST AND WEST HUITT (WW1301) TOTAL ESTIMATED PROJECT COST: $870,000 FUNDS REMAINING ON PROJECT: $861,721 Description: The project consists of the replacement of the following wastewater mains: 1. Ross Avenue and the outfall to West Alexander Lane, 2. Between John Vernon Lane and Slaughter Lane east of Dunaway Drive, 3. East of Dunaway Drive from Slaughter Lane to E Huitt Lane, 4. Along E Huitt Lane from S Main Street to Dunaway Drive, and 5. Between Linda Lane and W Huitt Lane. Justification: Many wastewater lines throughout the City are 40+ years old. Most of the lines are clay tile and are subject to ground movement, pulled joints, root infiltration, and deterioration due to hydrogen sulfide gas and other chemicals. Many are substandard in size and have inflow/infiltration problems. Systematic replacement will reduce maintenance costs and customer problems. Operating Impact: By implementing a systematic replacement program, the City is able to cash-flow these projects and redirect maintenance funds to other areas of the City without increasing the total maintenance budget. WATER PROJECTS MISCELLANEOUS WATER REHAB (WT0001) TOTAL ESTIMATED PROJECT COST: $443,511 FUNDS REMAINING ON PROJECT: $124,684* *Additional project funding of $25,000 for FY2014 is not included in funds remaining. Description: The project is for repair of small, previously unidentified water main problems that may arise throughout the fiscal year. Larger projects will be determined on an “as needed” basis and presented as new projects during the capital budget process so that funding may be identified. 292 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Justification: Some of the City’s older water mains have deteriorated and need replacement or repair. Staff requests that this project be funded on an annual basis. Operating Impact: This project alleviates some of the maintenance costs associated with smaller water projects within the City, thereby allowing the City to reallocate the maintenance dollars to other locations. The City has recommended a minimum balance in this project of $150,000. When the balance falls below this threshold, a transfer from the Water and Wastewater operating fund is required to maintain this funding level. WATER TANK DEBT PAYMENT (WT0101) TOTAL ESTIMATED PROJECT COST: $3,730,280 FUNDS REMAINING ON PROJECT: $ 86,774* *Additional project funding of $250,232 for FY2014 is not included in funds remaining. Description: The project consists of the transfer of funds from water impact fees to pay the debt service related to the construction of the new water tower. Justification: The water tower provides additional capacity and is included in the water impact study. Operating Impact: The portion of the debt service covered by the impact fee funding reduces the burden on the Water and Wastewater operating fund. The annual payments range from $245,000 to over $258,000 annually through 2020. WELL REPAIRS (WT0104) TOTAL ESTIMATED PROJECT COST: $1,313,992 FUNDS REMAINING ON PROJECT: $ 188,027* *Additional project funding of $200,000 for FY2014 is not included in funds remaining. Description: The project includes the repair of well pumps and other unanticipated well repairs identified throughout the year. Justification: Maintaining the City’s wells results in the ability to produce water at a substantial reduction in cost. Operating Impact: This project alleviates some of the maintenance costs associated with the smaller well repairs, thereby allowing the City to redirect the maintenance dollars to other areas. The City has recommended a minimum balance in this project of $200,000. When the balance falls below this threshold, a transfer from the Water and Wastewater operating fund or CIP fund balance is required to maintain this funding level. 293 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION METERS AND TRANSPONDERS REPLACEMENT PROGRAM (WT0803) TOTAL ESTIMATED PROJECT COST: $1,453,750 FUNDS REMAINING ON PROJECT: $ 400,247* *Additional project funding of $158,000 for FY2014 is not included in funds remaining. Description: The project provides for the purchase and installation of water meters and the transponders used to electronically read water consumption. Justification: The dependability of the reading equipment, the transponders, the battery life expectancy of the automated reading system, as well as the meter flows, must be monitored and maintained to ensure system integrity. Operating Impact: The Water and Wastewater operating fund transfers $158,000 annually for meter and transponder replacement. TRA WATER PAYMENTS IMPACT FEES (WT0901) TOTAL ESTIMATED PROJECT COST: $50,000 annually Description: Based on a review by Birkoff, Hendricks, and Conway of the water and wastewater impact fees, it was determined that a substantial portion of the water impact fee is attributable to Trinity River Authority (“TRA”) capital projects. Therefore, these fees are to be used to pay a portion of the annual TRA expense. Justification: The expansion of TRA provides additional capacity and it was determined through the water impact fee study that these funds could be used to pay a portion of TRA water payments. Operating Impact: The estimated payments of $50,000 annually reduce the Water and Wastewater Fund’s operating expenses for TRA services. At the conclusion of the drawdown period, the Water and Wastewater operating fund will be required to absorb this annual obligation. RECLAIMED WATER LINE EXTENSION (WT1201) TOTAL ESTIMATED PROJECT COST: $6,500,000 (future bond issue $3.2M) FUNDS REMAINING ON PROJECT: $3,081,488 Description: The project will extend the City's Reclaimed Water Utility System from a point near the northeast corner of Bear Creek Parkway and Midway Drive, northward to a point near Mid Cities Boulevard. Extension of this system will provide reclaimed water service to multiple multi-family properties from Harwood Road to Mid Cities Boulevard as well as the City's Bear Creek Park. Additional system expansion would be possible in the future. Justification: Construction of the project will result in lower non-potable water costs for end users, offset future potable water purchases by the City, and will serve to responsibly conserve potable water resources for the City and the region. 294 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating Impact: Extension of the reclaimed water line to additional properties will reduce the amount of potable water that would have otherwise been purchased from Trinity River Authority, thereby reducing the City’s overall portion of the TRA system costs. OTHER PROJECTS TEXAS STAR SPORTS COMPLEX IMPROVEMENTS, PHASE IV (AC1201) TOTAL ESTIMATED PROJECT COST: $840,687 FUNDS REMAINING ON PROJECT: $284,491* *Project includes $195,000 of contributed capital. Description: The project scope includes the design and construction of a parking lot and a concession/rest room facility at the Texas Star Sports Complex. Justification: Since the completion of Phase III at the Texas Star Sports Complex, the facility has been severely under served in parking, rest room facilities, and concessions. With the completion of Phase IV, the Texas Star Sports Complex will be positioned to serve the ever- increasing athletic needs of the community and spur economic opportunities for the City. Operating Impact: Completion of the project will provide the facility with additional revenue opportunities by providing more space for tournament participants. ENTRY MONUMENT SIGN PROGRAM (CM0304) TOTAL ESTIMATED PROJECT COST: $115,782 FUNDS REMAINING ON PROJECT: $ 22,755 Description: The project provides for the construction of City of Euless monument entry signs at key visibility points throughout the City along with landscaping of the immediate surroundings. Justification: The monument signs further enhance the efforts to beautify, identify, and brand the City of Euless. Operating Impact: Due to landscaping around the signs, additional maintenance at these sites is required to sustain the level of beauty desired in these areas. REDEVELOPMENT (CM0804) TOTAL ESTIMATED PROJECT COST: $974,022 FUNDS REMAINING ON PROJECT: $203,870 Description: The project allows the City to participate in redevelopment projects and other community improvements or make acquisitions of property that will be of economic benefit to the City of Euless. Justification: As the City ages, it is imperative that the economic vitality of the City remain strong. Reinvestment into the community will protect property values from deterioration and keep commercial properties occupied and vibrant. 295 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating Impact: Failure to protect property tax values from decline will result in lower property tax revenues. Commercial properties are essential to maintaining the City’s sales tax revenue base. EDC INCENTIVE FUNDS (DV9901) FUNDS REMAINING ON PROJECT: $500,854 TOTAL ESTIMATED PROJECT COST: $ 25,001* *Additional project funding of $25,000 for FY2014 is not included in funds remaining. Description: Funds to aid the City of Euless in attracting development opportunities. Justification: The project will allow the City to have resources available to participate in development opportunities as they may arise. Operating Impact: The project allows the Economic Development Department some flexibility in attracting new businesses to the City of Euless. The Economic Development Corporation, which is funded by a ½¢ sales tax, makes an annual contribution to this project in the amount of $25,000. PLANNING CONSULTANTS (ED0101) TOTAL ESTIMATED PROJECT COST: $204,869 FUNDS REMAINING ON PROJECT: $100,000 Description: Commission a study of the highest and best use of this valuable commercial land. Justification: Poor planning can result in lower than desired tax revenue and less than optimal development quality. The City of Euless needs to be proactive to guide the development of vital tracts within the City limits. Operating Impact: Economic Development as a result of these studies could substantially impact future tax revenues. EDC CONTINGENCY (ED1002) TOTAL ESTIMATED PROJECT COST: $250,000 FUNDS REMAINING ON PROJECT: $250,000 Description: To provide funding for emergencies or unforeseen projects that arises throughout the year. Justification: This project enables the City to act quickly on emergency or unforeseen projects. Without this funding, these types of projects would have to wait until the next budget cycle which could increase costs or impede economic development opportunities. Operating Impact: The project allows the Economic Development Department some flexibility in attracting new businesses to the City of Euless. 296 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION ADA FACILITY IMPROVEMENTS (FM1201) TOTAL ESTIMATED PROJECT COST: $100,000 FUNDS REMAINING ON PROJECT: $ 33,895* *Additional project funding of $50,000 for FY2014 is not included in funds remaining. Description: This project provides for the continued improvements to various City facilities as required by Federal and State mandated Americans with Disabilities Act/Texas Accessibility Standards ("ADA/TAS"). City facilities, entrances, lifts, signage, speech and hearing aided devices, and other areas covered under both ADA and TAS requirements will be part of these improvements. Project funds will be managed by the City Manager's Office and will be allocated as identified projects are brought forth and approved. Justification: Some City facilities do not meet current ADA/TAS requirements. Updating accessibility on a continuing basis will help keep the City in compliance with government standards and will address the growing needs of citizens with accessibility issues. Operating Impact: The City has recommended a minimum balance in this project of $75,000. When the balance falls below this threshold, a transfer from an operating fund is required to maintain this funding level. TSGC MISCELLANEOUS IMPROVEMENTS (GC1201) TOTAL ESTIMATED PROJECT COST: $250,000 FUNDS REMAINING ON PROJECT: $140,763 Description: To provide funding to address small capital projects which arise throughout the year at Texas Star Golf Course. Justification: Without funding for this project, the smaller items identified throughout the year could not be addressed in a timely manner and would have to be postponed until the next budget year for funding consideration. Timely response preserves the City's investment in a high-profile asset and maintains the quality service levels expected from patrons. Operating Impact: Future maintenance dollars may be saved by addressing some of these items as they arise rather than waiting to address them during the next budget cycle. The City has recommended a minimum balance in this project of $150,000. When the balance falls below this threshold, a transfer from the TSGC reserve fund is required to maintain this funding level. POLICE & COURTS FACILITY (PD9901) TOTAL ESTIMATED PROJECT COST: $11,718,184 FUNDS REMAINING ON PROJECT: $ 77,434 Description: This project includes a 53,000 square foot facility to accommodate police, jail, and courts. This project is substantially complete. Justification: Existing space available for these operations is grossly inadequate. 297 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION Operating Impact: With the completion of this project, the City experienced increased personnel costs, increased utilities, and increased maintenance costs due to the square footage of the new building. This increase resulted in additional annual maintenance cost of approximately $90,000 and $106,000 in utilities costs. The operating costs are paid through the General Fund and the Crime Control and Prevention District. The annual debt service for the building, which is paid through ad valorem taxes, is approximately $750,000. MISCELLANEOUS PARK IMPROVEMENTS (PR0720) TOTAL ESTIMATED PROJECT COST: $575,000 FUNDS REMAINING ON PROJECT: $246,297 Description: This project provides funding for the upgrade and modernization of City parks to include replacement of aged structures such as pavilions, picnic tables, gazebos, signs, safety components, and other park amenities including the addition of a gazebo on Main Street. Park infrastructure and structure painting are included in the scope of the project. Additionally, the project encompasses the installation of trail lighting along the Trails of Euless similar to the lighting installed along the trail through Midway Park. Trailwood Park, Bob Eden Trail, The Preserve at McCormick Park, The Villages of Bear Creek Park and Heritage Park would also benefit from trail lighting. Justification: Pursuant to the recommendations in the Parks Master Plan, park accessibility should be in compliance with the Americans with Disabilities Act. The existing equipment in many park areas is becoming aged and will require refurbishment or replacement in the near term. Additionally, park infrastructure should be maintained at a level that meets citizen expectations. The popularity of the trails have necessitated the installation of lighting to extend the hours of usage and to provide increased visibility in remote areas of the trail system. Operating Impact: The installation of new equipment will require some additional staff hours for the performance of preventative maintenance. The City has recommended a minimum balance in this project of $100,000. When the balance falls below this threshold, a transfer from the EDC operating fund is required to maintain this funding level. PARK IRRIGATION (PR0804) TOTAL ESTIMATED PROJECT COST: $175,000 FUNDS REMAINING ON PROJECT: $ 92,789* *Additional project funding of $25,000 for FY2014 is not included in funds remaining. Description: The project provides annual funding to continue the City’s efforts to meet irrigation needs throughout the park system. Justification: The project allows for maintenance and expansion of the irrigation systems throughout the City’s parks to enhance the overall condition of the landscape and green space. Operating Impact: The EDC operating fund contributes $25,000 annually in funding to enhance the park irrigation system. The installation of new irrigation systems will require additional staff hours for the performance of preventative maintenance and increased water usage is anticipated. 298 CITY OF EULESS FUNDED PROJECTS ADDITIONAL INFORMATION EULESS FAMILY LIFE CENTER AQUATICS (PR1201) TOTAL ESTIMATED PROJECT COST: $7,504,972 FUNDS REMAINING ON PROJECT: $3,294,087 Description: The project consists of the design and construction of indoor and outdoor family aquatic facilities. The indoor facility includes a lap/leisure pool, current channel, slide, and therapy pool. This multi-purpose facility will be attached to the senior center and will offer aquatic programs for the senior population and the general public. The outdoor aquatics center will include various play components such as a leisure pool, slides, aqua play features, shade structures, a bath house, and all the necessary filtration systems. The project also includes redevelopment of the entire site such as relocating the tennis courts and the construction of various trails, a group pavilion, an amphitheater, multi-use sport courts, additional picnic stations with grills, a nature area, a botanical garden, and public art display(s). Justification: The City population is sufficient to support a family aquatic center. The City's existing aquatic facilities have aged and maintaining the pools and support facilities has been an ongoing issue and concern. The operating expenses continue to increase, far exceeding the revenue generated by the pools. Continuing in repair mode is no longer possible at the Wilshire and South Euless Pools and a long-term plan is necessary. Given the fact that two of the neighborhood pools are over thirty years old and the cost to renovate, repair, or replace them is estimated at over one million dollars each, it is recommended that the City concentrate its efforts and resources toward the family aquatic facility to serve the citizens of Euless. Operating Impact: The net operating impact is an increase in expense of approximately $114,000 for staffing both facilities. The remainder of the expenditures will be offset with anticipated revenue from operating the facilities. 299                       300 301                       302 4,201,330$ 6,406,883$ 6,161,113$ 6,161,113$ 6,317,994$ REVENUES Property Taxes -$ -$ -$ -$ -$ Gross Receipts Tax -$ -$ -$ -$ -$ General Sales Tax -$ -$ -$ -$ -$ Selective Sales Tax -$ -$ -$ -$ -$ Fines/Fees/Penalties -$ -$ -$ -$ -$ Licenses & Permits -$ -$ -$ -$ -$ Interest Income 15,178$ 21,014$ 12,000$ 12,350$ 13,700$ Intergovernmental Revenue -$ -$ -$ -$ -$ Charges for Service -$ -$ -$ -$ -$ Miscellaneous/Rental Income 1,906,651$ 513,610$ 605,000$ 620,539$ 411,500$ Insurance/Risk/Other Financing Sources -$ -$ 150,000$ -$ -$ Revenues before Transfers 1,921,829$ 534,624$ 767,000$ 632,889$ 425,200$ Transfers from Other Funds 655,000$ 127,295$ -$ 17,000$ 75,000$ TOTAL REVENUES 2,576,829$ 661,919$ 767,000$ 649,889$ 500,200$ TOTAL RESOURCES 6,778,159$ 7,068,802$ 6,928,113$ 6,811,002$ 6,818,194$ EXPENDITURES Personal Services -$ -$ -$ -$ -$ Professional/Technical Services -$ -$ -$ -$ -$ Contractual Services 10,700$ -$ -$ -$ -$ Utilities -$ -$ -$ -$ -$ Maintenance -$ 26,691$ -$ -$ -$ Other Services/Contingencies -$ -$ -$ -$ 75,000$ Insurance -$ -$ -$ -$ -$ General & Administrative -$ -$ -$ -$ -$ Rebates/Incentives -$ -$ -$ -$ -$ Supplies -$ -$ -$ -$ -$ Capital Purchases (Equipment)159,349$ 288,098$ 100,286$ 150,000$ 552,000$ Debt Service/Bank Charges -$ 27,463$ -$ -$ -$ Expenditures before Transfers 170,049$ 342,252$ 100,286$ 150,000$ 627,000$ Transfers to Other Funds 201,227$ 565,437$ 201,508$ 343,008$ 893,607$ TOTAL EXPENDITURES 371,276$ 907,689$ 301,794$ 493,008$ 1,520,607$ ENDING FUND BALANCE 6,406,883$ 6,161,113$ 6,626,319$ 6,317,994$ 5,297,587$ Projected decrease is due to the use of excess reserves to pay current year debt service. Fund balances at year end will allow the city to meet both the designated reserve level set by bond covenants and the recommended reserve level set by the City’s Fiscal Policies. PROPOSED FY2013-14 ESTIMATED FY2012-13 BUDGET FY2012-13 DEBT RESERVE FUND SUMMARY BEGINNING FUND BALANCE ACTUAL FY2011- 12 ACTUAL FY2010- 11 303 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 seventeen years of remaining payments with additional debt capacity as the structure begins to decline in 2017 and 2019 and falls dramatically in 2021 and 2022 and again in 2025. The final debt service payment lies in fiscal year 2030. This debt structure also represents the following ratios: Debt to Current Debt Debt per Capita: Tax Base: to Revenue: City - $595 .82% 10.40% General obligation ratios are favorable. Low debts to tax base ratios reveal the City’s goal of not burdening the citizens with excessive debt. Debt to revenue ratio is below 11%. The portion of the tax rate that is dedicated for existing debt levels is just over 23%, 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 $0.470000 falls well below this limit. Euless’ financial policies address debt management. Excerpts from that section include the following:  Long-term debt will not be used for operating purposes, and the life of the bonds will not exceed the useful life of the projects financed.  Full disclosure of operations will be made to the bond rating agencies. The City staff, with the assistance of fiscal advisors or bond counsel, will prepare the necessary materials for and presentation to the rating agencies.  The debt burden should be within the norm of comparable cities. Specifically, maintenance of capacity not to exceed the median per capita and per assessed valuation will be monitored.  The City will issue bonds with an average life of twenty (20) years or less in order to reduce net interest cost and maintain future flexibility by paying off debt earlier. The issuance should contribute to an overall curve that is relatively flat. Future debt issues will be considered within the parameters of the City’s financial policies, ratios, supporting revenues and political climate. 304 Revenue: The City’s revenue bonds are comprised of Water and Wastewater, and Sales Tax. Water and Wastewater The existing debt structure represents twenty years of remaining payments with additional debt capacity as the structure begins to decline in 2021. The final payment lies in 2033. Current coverage ratio is 9.16 times, as calculated below: Net Income 2,664,200 9.16 Avg. Annual Debt outstanding 290,989 Sales Tax The City approved an additional sales tax of a half-cent under the 4b Economic Development legislation. The purpose of the sales tax is to fund library projects, parks projects, and economic development incentives. The existing debt payment schedule falls dramatically in 2016 and again in 2017. The final payment on these bonds lies in 2019. There are currently no plans for additional debt issues in the near future. Current coverage ratio is 10.7 times, as calculated below: Gross Sales Tax Receipts 3,751,737 10.7 Avg. Annual Debt outstanding 350,592 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. 305 Long Range Issuance Schedules TYPE AMOUNT YEAR Certificate of Obligation Bonds 9,065,000 2015-2016 Water & Wastewater Revenue Bonds 3,256,337 2015-2019 Water & Wastewater Revenue Bonds 4,000,000 2014 EDC Revenue Bonds 4,152,000 2015 Bond Rating History RATING AGENCY TYPE DATES RATING Standard & Poor’s G.O. 02/09 to present 6/04 to 02/09 4/84 to 6/04 4/84 AA AA- A+ A to A+ WW & SS Revenue 05/12 to present 9/08 to 05/12 6/04 to 9/08 6/87 to 6/04 AA+ AA A+ A 4/83 to 6/87 Prior to 4/83 A- BBB+ Moody’s G.O. *04/10 to present 5/85 to 04/10 Prior to 5/85 Aa2 A1 A WW & SS Revenue *04/10 to present 6/04 to 04/10 6/99 to 6/04 1983 to 1999 Aa2 A1 A2 A *Moody’s recalibrated its rating designations in April of 2010. 306 SALES TAX YEAR G.O.'s & C.O.'s GOLF/SOFTBALLWATER/WASTEWATER STAR CENTER ½ CENT REQUIREMENTS 2014 $3,550,788 $773,825 $528,401 $712,915 $904,315 $6,470,244 2015 $3,547,163 $771,125 $526,922 $709,365 $906,803 $6,461,377 2016 $3,553,663 $776,725 $523,618 $708,805 $169,076 $5,731,886 2017 $3,166,438 $589,675 $525,210 $711,555 $46,716 $5,039,594 2018 $3,171,538 $595,425 $531,002 $705,900 $36,073 $5,039,937 2019 $2,705,875 $588,600 $531,438 $708,390 $40,572 $4,574,875 2020 $2,726,425 $589,125 $531,674 $708,863 $0 $4,556,087 2021 $1,680,263 $594,125 $261,704 $712,495 $0 $3,248,587 2022 $784,663 $591,275 $256,528 $710,020 $0 $2,342,486 2023 $785,163 $590,444 $266,351 $706,020 $0 $2,347,977 2024 $782,003 $588,738 $255,790 $708,740 $0 $2,335,271 2025 $236,444 $591,072 $120,050 $715,140 $0 $1,662,706 2026 $239,044 $587,419 $116,850 $0 $0 $943,313 2027 $241,244 $592,678 $118,651 $0 $0 $952,573 2028 $237,788 $0 $119,826 $0 $0 $357,614 2029 $239,125 $0 $120,775 $0 $0 $359,900 2030 $239,775 $0 $121,500 $0 $0 $361,275 2031 $0 $0 $121,500 $0 $0 $121,500 2032 $0 $0 $121,250 $0 $0 $121,250 2033 $0 $0 $120,750 $0 $0 $120,750 TOTAL $27,887,397 $8,820,250 $5,819,790 $8,518,208 $2,103,554 $53,149,198 ANNUAL DEBT SERVICE TOTAL G.O. BONDS AND REVENUE BONDS TOTAL ANNUAL DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION AND REVENUE BONDS $0 $1,000,000 $2,000,000 $3,000,000 $4,000,000 $5,000,000 $6,000,000 $7,000,000 2014 2016 2018 2020 2022 2024 2026 2028 2030 2032 FISCAL YEAR GOLF/SOFTBALL SALES TAX 1/2 CENT STAR CENTER WATER/WASTEWATER GENERAL 307 YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $870,788 $2,680,000 $3,550,788 2015 $777,163 $2,770,000 $3,547,163 2016 $668,663 $2,885,000 $3,553,663 2017 $561,438 $2,605,000 $3,166,438 2018 $451,538 $2,720,000 $3,171,538 2019 $350,875 $2,355,000 $2,705,875 2020 $256,425 $2,470,000 $2,726,425 2021 $175,263 $1,505,000 $1,680,263 2022 $114,663 $670,000 $784,663 2023 $90,163 $695,000 $785,163 2024 $67,003 $715,000 $782,003 2025 $51,444 $185,000 $236,444 2026 $44,044 $195,000 $239,044 2027 $36,244 $205,000 $241,244 2028 $27,788 $210,000 $237,788 2029 $19,125 $220,000 $239,125 2030 $9,775 $230,000 $239,775 TOTAL $4,572,397 $23,315,000 $27,887,397 General Obligation & C.O. Bonds Composition of Debt Service DEBT SERVICE REQUIREMENTS SUMMARY OF GENERAL OBLIGATION BONDS $0 $500,000 $1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 2014 2016 2018 2020 2022 2024 2026 2028 2030 Fiscal Year Principal Interest 308 DATED:MARCH 1, 2005 ORIGINAL AMOUNT: $13,900,000 PAYING AGENT: U.S. BANK, ST PAUL, MN OPTION DATE:FEBRUARY 1, 2016 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 FEBRUARY 1 REQUIREMENTS 2014 5.000% $200,375 $172,500 $1,115,000 $1,487,875 2015 5.000% $172,500 $143,250 $1,170,000 $1,485,750 2016 5.000% $143,250 $112,250 $1,240,000 $1,495,500 2017 5.000% $112,250 $79,500 $1,310,000 $1,501,750 2018 5.000% $79,500 $45,000 $1,380,000 $1,504,500 2019 4.500% $45,000 $23,063 $975,000 $1,043,063 2020 4.500% $23,063 $0 $1,025,000 $1,048,063 TOTAL $775,938 $575,563 $8,215,000 $9,566,500 INTEREST RATES: INTEREST BOND YEAR 2006 @ 2.40%, 2007-2009 @ 3.00%, 2010-2011 @ 3.50%, 2012 @ 3.75%, 2013 @ 4.00%, 2014-2018 @ 5.00% Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:GENERAL OBLIGATION REFUNDING BONDS, SERIES 2005 309 DATED:January 15, 2011 ORIGINAL AMOUNT: $6,575,000 PAYING AGENT: U.S. BANK, DALLAS, TX N/A PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2014 2.000% $100,825 $100,825 $665,000 $866,650 2015 3.000% $94,175 $94,175 $690,000 $878,350 2016 3.000% $83,825 $83,825 $700,000 $867,650 2017 3.500% $73,325 $73,325 $730,000 $876,650 2018 3.500% $60,550 $60,550 $760,000 $881,100 2019 3.500% $47,250 $47,250 $780,000 $874,500 2020 4.000% $33,600 $33,600 $820,000 $887,200 2021 4.000% $17,200 $17,200 $860,000 $894,400 TOTAL $510,750 $510,750 $6,005,000 $7,026,500 OPTION DATE: INTEREST Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:GENERAL OBLIGATION REFUNDING BONDS,SERIES 2011 INTEREST RATES:BOND YEAR 2013-2015 @ 2.000%, 2015-2017 @ 3.000%, 2017-2020 @ 3.500%, 2020-2021 @ 4.000% 310 DATED:January 15, 2011 ORIGINAL AMOUNT: $180,130 PAYING AGENT: U.S. BANK, DALLAS, TX August 15, 2021 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2014 3.000% $3,325 $3,325 $5,000 $11,650 2015 3.000% $3,250 $3,250 $10,000 $16,500 2016 3.000% $3,100 $3,100 $10,000 $16,200 2017 3.000% $2,950 $2,950 $10,000 $15,900 2018 3.000% $2,800 $2,800 $10,000 $15,600 2019 4.000% $2,650 $2,650 $10,000 $15,300 2020 4.000% $2,450 $2,450 $10,000 $14,900 2021 4.000% $2,250 $2,250 $10,000 $14,500 2022 4.000% $2,050 $2,050 $10,000 $14,100 2023 4.000% $1,850 $1,850 $10,000 $13,700 2024 4.000% $1,650 $1,650 $10,000 $13,300 2025 4.000% $1,450 $1,450 $10,000 $12,900 2026 4.000% $1,250 $1,250 $10,000 $12,500 2027 4.125% $1,050 $1,050 $10,000 $12,100 2028 4.125% $844 $844 $10,000 $11,688 2029 4.250% $638 $638 $15,000 $16,275 2030 4.250% $319 $319 $15,000 $15,638 TOTAL $33,875 $33,875 $175,000 $242,750 OPTION DATE: INTEREST Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights-of-way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 (ASH LANE) INTEREST RATES:BOND YEAR 2011-2018 @ 3.000%, 2019-2026 @ 4.000%, 2027-2028 @ 4.125%, 2029-2030 @ 4.250% 311 DATED:January 15, 2011 ORIGINAL AMOUNT: $2,854,870 PAYING AGENT: U.S. BANK, DALLAS, TX August 15, 2021 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 AUGUST 15 REQUIREMENTS 2014 3.000% $52,297 $52,297 $125,000 $229,594 2015 3.000% $50,422 $50,422 $120,000 $220,844 2016 3.000% $48,622 $48,622 $125,000 $222,244 2017 3.000% $46,747 $46,747 $130,000 $223,494 2018 3.000% $44,797 $44,797 $135,000 $224,594 2019 4.000% $42,772 $42,772 $140,000 $225,544 2020 4.000% $39,972 $39,972 $145,000 $224,944 2021 4.000% $37,072 $37,072 $150,000 $224,144 2022 4.000% $34,072 $34,072 $155,000 $223,144 2023 4.000% $30,972 $30,972 $165,000 $226,944 2024 4.000% $27,672 $27,672 $170,000 $225,344 2025 4.000% $24,272 $24,272 $175,000 $223,544 2026 4.000% $20,772 $20,772 $185,000 $226,544 2027 4.125% $17,072 $17,072 $195,000 $229,144 2028 4.125% $13,050 $13,050 $200,000 $226,100 2029 4.250% $8,925 $8,925 $205,000 $222,850 2030 4.250% $4,569 $4,569 $215,000 $224,138 TOTAL $544,075 $544,075 $2,735,000 $3,823,150 Proceeds from the sale of the Bonds were used for (i) street improvements, including drainage, landscaping, curbs, gutters, sidewalks, entryways, signage, lighting, and traffic signalization incidental thereto, and the acquisition of land and rights-of-way therefor, and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:TAX & WATERWORKS & SEWER SYSTEM (LIMITED PLEDGE) REVENUE CERTIFICATES OF OBLIGATION, SERIES 2011 (GLADE PARKS) INTEREST RATES:BOND YEARS 2011-2018 @3.000%, 2019-2026 @ 4.000%, 2027-2028@ 4.125%, 2029-2030 @4.250% OPTION DATE: INTEREST 312 DATED:December 31, 2011 ORIGINAL AMOUNT: $5,955,000 PAYING AGENT: U.S. BANK, National Association February 15, 2021 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2014 2.000% $77,159 $73,159 $400,000 $550,319 2015 2.000% $73,159 $69,159 $400,000 $542,319 2016 2.000% $69,159 $65,009 $415,000 $549,169 2017 3.000% $65,009 $58,634 $425,000 $548,644 2018 3.000% $58,634 $52,109 $435,000 $545,744 2019 3.000% $52,109 $45,359 $450,000 $547,469 2020 4.000% $45,359 $35,959 $470,000 $551,319 2021 4.000% $35,959 $26,259 $485,000 $547,219 2022 4.000% $26,259 $16,159 $505,000 $547,419 2023 3.000% $16,159 $8,359 $520,000 $544,519 2024 3.125% $8,359 $0 $535,000 $543,359 TOTAL $527,328 $450,169 $5,040,000 $6,017,497 OPTION DATE: INTEREST Proceeds from the sale of the Bonds were used to (i) refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from an annual ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:GENERAL OBLIGATION REFUNDING BONDS,SERIES 2012 INTEREST RATES:BOND YEAR 2012-2016 @ 2.000%, 2017-2019 @ 3.000%, 2020-2022 @ 4.000%, 2023 @ 3.000% and 2024 @ 3.125% 313 DATED:November 1, 2012 ORIGINAL AMOUNT: $1,285,000 PAYING AGENT: U.S. BANK N/A PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2014 3.800% $19,200 $15,500 $370,000 $404,700 2015 4.000% $15,500 $7,900 $380,000 $403,400 2016 4.000% $7,900 $0 $395,000 $402,900 TOTAL $42,600 $23,400 $1,145,000 $1,211,000 Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. These Bonds are direct obligations of the City payable from a continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: INTEREST GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A OPTION DATE: INTEREST RATES: BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000% 314 YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $237,915 $475,000 $712,915 2015 $229,365 $480,000 $709,365 2016 $218,805 $490,000 $708,805 2017 $206,555 $505,000 $711,555 2018 $190,900 $515,000 $705,900 2019 $173,390 $535,000 $708,390 2020 $153,863 $555,000 $708,863 2021 $132,495 $580,000 $712,495 2022 $110,020 $600,000 $710,020 2023 $86,020 $620,000 $706,020 2024 $58,740 $650,000 $708,740 2025 $30,140 $685,000 $715,140 TOTAL $1,828,208 $6,690,000 $8,518,208 Taxable G.O.'s (Self Supporting) Composition of Debt Service DEBT SERVICE REQUIREMENTS SUMMARY OF TAXABLE BONDS $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 $700,000 $800,000 2014 2016 2018 2020 2022 2024 Fiscal Year Interest Principal 315 DATED:AUGUST 15, 2010 ORIGINAL AMOUNT: $8,110,000 PAYING AGENT: US BANK August 1, 2021 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 1 AUGUST 1 AUGUST 1 REQUIREMENTS 2014 1.800% $118,958 $118,958 $475,000 $712,915 2015 2.200% $114,683 $114,683 $480,000 $709,365 2016 2.500% $109,403 $109,403 $490,000 $708,805 2017 3.100% $103,278 $103,278 $505,000 $711,555 2018 3.400% $95,450 $95,450 $515,000 $705,900 2019 3.650% $86,695 $86,695 $535,000 $708,390 2020 3.850% $76,931 $76,931 $555,000 $708,863 2021 3.875% $66,248 $66,248 $580,000 $712,495 2022 4.000% $55,010 $55,010 $600,000 $710,020 2023 4.400% $43,010 $43,010 $620,000 $706,020 2024 4.400% $29,370 $29,370 $650,000 $708,740 2025 4.400% $15,070 $15,070 $685,000 $715,140 TOTAL $914,104 $914,104 $6,690,000 $8,518,208 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:TAXABLE GENERAL OBLIGATION REFUNDING BONDS SERIES 2010 Proceeds from the sale of the Certificates were used to purchase a community ice skating recreation facility and to pay the costs associated with the issuance of the Certificates. The Certificates constitute direct obligations of the City, payable from a combination of (i) the levy and collection of a direct and continuing ad valorem tax levied on all taxable property within the City, within the limits prescribed by law, and (ii) a limited pledge (not to exceed $1,000) of the Net revenues of the City's combined Waterworks and Sewer System as provided in the Ordinance. The facility is operated by the Dallas Stars; rental payments received from the operator are used to fund this self-supporting debt. INTEREST RATES: 2011 - 2024, RATES VARY FROM .680% TO 4.400% OPTION DATE: INTEREST 316 YEAR INTERES T PRINCIPAL REQUIREMENTS 2014 $193,825 $580,000 $773,825 2015 $176,125 $595,000 $771,125 2016 $151,725 $625,000 $776,725 2017 $134,675 $455,000 $589,675 2018 $125,425 $470,000 $595,425 2019 $113,600 $475,000 $588,600 2020 $99,125 $490,000 $589,125 2021 $84,125 $510,000 $594,125 2022 $71,275 $520,000 $591,275 2023 $60,444 $530,000 $590,444 2024 $48,738 $540,000 $588,738 2025 $36,072 $555,000 $591,072 2026 $22,419 $565,000 $587,419 2027 $7,678 $585,000 $592,678 TOTAL $1,325,250 $7,495,000 $8,820,250 These bonds were originally issued as C. O. bonds paid from the surplus revenues of each function. Therefore, they are presented separately from other G.O. and C.O. Bonds. Golf/Softball G.O. Refunding Bonds Composition of Debt Service DEBT SERVICE REQUIREMENTS SUMMARY OF GOLF / SOFTBALL G.O. REFUNDING BONDS $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 2014 2016 2018 2020 2022 2024 2026 Fiscal Year PRINCIPAL INTEREST 317 DATED:November 1, 2012 ORIGINAL AMOUNT: $7,185,000 PAYING AGENT: U.S. BANK, ST PAUL, MN FEBRUARY 15, 2022 PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2014 2.000%$92,112.50 $87,812.50 $430,000 $609,925 2015 4.000%$87,812.50 $78,912.50 $445,000 $611,725 2016 4.000%$78,912.50 $69,612.50 $465,000 $613,525 2017 2.000%$69,612.50 $65,062.50 $455,000 $589,675 2018 2.000%$65,062.50 $60,362.50 $470,000 $595,425 2019 3.000%$60,362.50 $53,237.50 $475,000 $588,600 2020 3.000%$53,237.50 $45,887.50 $490,000 $589,125 2021 3.000%$45,887.50 $38,237.50 $510,000 $594,125 2022 2.000%$38,237.50 $33,037.50 $520,000 $591,275 2023 2.125%$33,037.50 $27,406.25 $530,000 $590,444 2024 2.250%$27,406.25 $21,331.25 $540,000 $588,738 2025 2.375%$21,331.25 $14,740.63 $555,000 $591,072 2026 2.500%$14,740.63 $7,678.13 $565,000 $587,419 2027 2.625%$7,678.13 $0.00 $585,000 $592,678 TOTAL $695,431 $603,319 $7,035,000 $8,333,750 AVERAGE ANNUAL DEBT OUTSTANDING $595,268 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-GOLF Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. INTEREST RATES: BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%, 2017-2018 @ 2.000%, 2019-2021 @ 3.000%, 2022 @ 2.000%, 2023 @ 2.125%, 2024 @ 2.250%, 2025 @ 2.375%, 2026 @ 2.500%, 2027 @ 2.625% OPTION DATE: INTEREST 318 DATED:November 1, 2012 ORIGINAL AMOUNT: $460,000 PAYING AGENT: U.S. BANK, ST PAUL, MN N/A PRINCIPAL TOTAL YEAR COUPON FEBRUARY 15 AUGUST 15 FEBRUARY 15 REQUIREMENTS 2014 2.000% $7,700 $6,200 $150,000 $163,900 2015 4.000% $6,200 $3,200 $150,000 $159,400 2016 4.000% $3,200 $0 $160,000 $163,200 TOTAL $17,100 $9,400 $460,000 $486,500 AVERAGE ANNUAL DEBT OUTSTANDING $162,167 CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION: GENERAL OBLIGATION REFUNDING BONDS, SERIES 2012A-SOFTBALL Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding debt in order to lower the overall debt service requirements of the City and (ii) to pay the costs associated with the issuance of the bonds. INTEREST RATES: BOND YEAR 2013-2014 @ 2.00%, 2015-2016 @ 4.000%, 2017-2018 @ 2.000%, 2019-2021 @ 3.000%, 2022 @ 2.000%, 2023 @ 2.125%, 2024 @ 2.250%, 2025 @ 2.375%, 2026 @ 2.500%, 2027 @ 2.625% OPTION DATE: INTEREST 319 YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $123,401 $405,000 $528,401 2015 $116,922 $410,000 $526,922 2016 $108,618 $415,000 $523,618 2017 $100,210 $425,000 $525,210 2018 $91,002 $440,000 $531,002 2019 $81,438 $450,000 $531,438 2020 $71,674 $460,000 $531,674 2021 $61,704 $200,000 $261,704 2022 $56,528 $200,000 $256,528 2023 $51,351 $215,000 $266,351 2024 $45,790 $210,000 $255,790 2025 $40,050 $80,000 $120,050 2026 $36,850 $80,000 $116,850 2027 $33,650 $85,000 $118,650 2028 $29,825 $90,000 $119,825 2029 $25,775 $95,000 $120,775 2030 $21,500 $100,000 $121,500 2031 $16,500 $105,000 $121,500 2032 $11,250 $110,000 $121,250 2033 $5,750 $115,000 $120,750 TOTAL $1,129,786 $4,690,000 $5,819,786 AVERAGE ANNUAL PRINCIPAL AND INTEREST OUTSTANDING $290,989 DEBT SERVICE REQUIREMENTS SUMMARY OF WATER AND WASTEWATER SYSTEM REVENUE BONDS Water & Wastewater Revenue Bonds Composition of Debt Service $0 $100,000 $200,000 $300,000 $400,000 $500,000 $600,000 2014 2016 2018 2020 2022 2024 2026 2028 2030 2032 Fiscal Year PRINCIPAL INTEREST 320 DESCRIPTION: DATED:March 29, 2012 ORIGINAL AMOUNT: $3,340,000 PAYING AGENT: BANK OF TEXAS OPTION DATE: N/A PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2014 2.030% $31,516 $31,516 $345,000 $408,032 2015 2.030% $28,014 $28,014 $350,000 $406,028 2016 2.030% $24,462 $24,462 $355,000 $403,924 2017 2.030% $20,858 $20,858 $365,000 $406,716 2018 2.030% $17,154 $17,154 $375,000 $409,308 2019 2.030% $13,347 $13,347 $385,000 $411,694 2020 2.030% $9,440 $9,440 $395,000 $413,880 2021 2.030% $5,430 $5,430 $130,000 $140,860 2022 2.030% $4,111 $4,111 $130,000 $138,222 2023 2.030% $2,791 $2,791 $140,000 $145,582 2024 2.030% $1,370 $1,370 $135,000 $137,740 TOTAL $158,493 $158,493 $3,105,000 $3,421,986 INTEREST Proceeds from the sale of the Bonds were used to (i) advance refund a portion of the City's outstanding Water and Wastewater System debt in order to lower the overall debt service requirements of the Water and Sewer fund and (ii) to pay the costs associated with the issuance of the Bonds. The Bonds are special obligations of the City, payable, both as to principal and interest, solely and secured by a first lien on and pledge of the Net Revenues of the City's Waterworks and Sewer System, as provided in the Ordinance. The City has not covenanted nor obligated itself to pay the Bonds from monies raised or to be raised from taxation. CITY OF EULESS DEBT SERVICE REQUIREMENTS WATERWORKS AND SEWER SYSTEM REVENUE REFUNDING BONDS, SERIES 2012 INTEREST RATES: BOND YEAR 2012-2024 @ 2.030% 321 DESCRIPTION: DATED: June 25, 2013 ORIGINAL AMOUNT: $1,585,000 PAYING AGENT: U S BANK OPTION DATE: July 25, 2023 PRINCIPAL TOTAL YEAR COUPON JANUARY 15 JULY 15 JULY 15 REQUIREMENTS 2014 2.000% $29,322 $31,047 $60,000 $120,369 2015 2.000% $30,447 $30,447 $60,000 $120,894 2016 2.000% $29,847 $29,847 $60,000 $119,694 2017 3.000% $29,247 $29,247 $60,000 $118,494 2018 3.000% $28,347 $28,347 $65,000 $121,694 2019 3.000% $27,372 $27,372 $65,000 $119,744 2020 3.000% $26,397 $26,397 $65,000 $117,794 2021 3.625% $25,422 $25,422 $70,000 $120,844 2022 3.625% $24,153 $24,153 $70,000 $118,306 2023 3.625% $22,884 $22,884 $75,000 $120,769 2024 4.000% $21,525 $21,525 $75,000 $118,050 2025 4.000% $20,025 $20,025 $80,000 $120,050 2026 4.000% $18,425 $18,425 $80,000 $116,850 2027 4.500% $16,825 $16,825 $85,000 $118,650 2028 4.500% $14,913 $14,913 $90,000 $119,825 2029 4.500% $12,888 $12,888 $95,000 $120,775 2030 5.000% $10,750 $10,750 $100,000 $121,500 2031 5.000% $8,250 $8,250 $105,000 $121,500 2032 5.000% $5,625 $5,625 $110,000 $121,250 2033 5.000% $2,875 $2,875 $115,000 $120,750 TOTAL $405,538 $407,263 $1,585,000 $2,397,800 Proceeds from the sale of the Bonds will be used for (i) the construction, acquisition, purchase, renovation, enlargement, equipment and improvement of waterworks and sewer system properties and facilities, including the acquisition of land and rights-of-way therefor, and (ii) paying the costs associated with the issuance of the Bonds. CITY OF EULESS DEBT SERVICE REQUIREMENTS WATERWORKS AND SEWER SYSTEM REVENUE BONDS, SERIES 2013 INTEREST RATES: BOND YEAR 2012-2033 @ 2.00% - 5.00% INTEREST 322 TOTAL YEAR INTEREST PRINCIPAL REQUIREMENTS 2014 $29,315 $875,000 $904,315 2015 $16,803 $890,000 $906,803 2016 $4,076 $165,000 $169,076 2017 $1,716 $45,000 $46,716 2018 $1,073 $35,000 $36,073 2019 $572 $40,000 $40,572 TOTAL $53,554 $2,050,000 $2,103,554 MAXIMUM ANNUAL DEBT SERVICE (RESERVE) $906,803 AVERAGE ANNUAL DEBT OUTSTANDING $350,592 Sales Tax Revenue Bond Composition of Debt Service SUMMARY OF SALES TAX REVENUE BONDS DEBT SERVICE REQUIREMENTS $0 $200,000 $400,000 $600,000 $800,000 $1,000,000 2014 2015 2016 2017 2018 2019 Fiscal Year PRINCIPAL INTEREST 323 DATED:JANUARY 12, 2012 ORIGINAL AMOUNT: $3,785,000 PAYING AGENT: BANK OF TEXAS OPTION DATE:N/A PRINCIPAL TOTAL YEAR COUPON MARCH 15 SEPTEMBER 15 SEPTEMBER 15 REQUIREMENTS 2014 1.43% $14,658 $14,658 $875,000 $904,315 2015 1.43% $8,401 $8,401 $890,000 $906,803 2016 1.43% $2,038 $2,038 $165,000 $169,076 2017 1.43% $858 $858 $45,000 $46,716 2018 1.43% $536 $536 $35,000 $36,073 2019 1.43% $286 $286 $40,000 $40,572 TOTAL $26,777 $26,777 $2,050,000 $2,103,554 INTEREST Proceeds from the sale of the Bonds were used to refund the Corporation's Sales Tax Revenue Refunding Bonds, Series 2002 and Corporation's Sales Tax Revenue Refunding Bonds, Series 2006, to lower interest costs on such indebtedness, and to pay the costs of issuance associated with the bonds. The Bonds are special obligations of the Corporation, payable from and secured by a lien on and pledge of certain pledged revenues which include the proceeds of a half of one percent sales and use tax levied within the City of Euless for the sole benefit of the Corporation. CITY OF EULESS DEBT SERVICE REQUIREMENTS DESCRIPTION:EULESS DEVELOPMENT CORPORATION, SALES TAX REVENUE REFUNDING BONDS, SERIES 2012 INTEREST RATE: 1.43% 324 325                       326 Personnel Counts FY 11/12 FY 12/13 FY 12/13 FY 12/13 FY 13/14 FY 13/14 ACTUAL AUTHORIZED BUDGETED ESTIMATED AUTHORIZED BUDGETED CITY MANAGERS OFFICE 3.50 3.50 3.50 3.50 3.50 3.50 CITY SECRETARY 3.50 3.50 3.50 3.50 3.50 3.50 INFORMATION SERVICES 1.00 1.00 1.00 1.00 1.00 1.00 FACILITY MAINTENANCE 4.00 4.00 4.00 3.00 4.00 3.00 C) LIBRARY 9.00 10.00 9.00 A)9.00 10.00 9.00 A) Total City Administration 21.00 22.00 21.00 20.00 22.00 20.00 FINANCE/BUDGET 2.00 2.00 2.00 2.00 2.00 2.00 COURTS 7.00 8.75 7.75 A)7.75 8.75 7.75 A) ACCOUNTING 2.50 4.00 3.50 A)2.50 4.00 3.50 A) PERSONNEL 3.50 3.50 3.50 3.50 3.50 3.50 PURCHASING 1.00 1.00 1.00 1.00 1.00 1.00 Total Finance/HR Department 16.00 19.25 17.75 16.75 19.25 17.75 PD CODE 14.00 14.00 14.00 14.00 14.00 14.00 PD ADMINISTRATION 4.00 5.00 4.00 B)4.00 5.00 4.00 B) PD PATROL 40.50 42.50 42.50 42.50 42.00 1)42.00 PD INVESTIGATION 15.00 15.00 15.00 15.00 15.00 15.00 PD SERVICE 22.00 23.00 22.00 B)22.00 23.00 22.00 B) PD DETENTION 17.00 18.00 18.00 17.00 18.00 18.00 Total Police Department 112.50 117.50 115.50 114.50 117.00 115.00 FIRE MARSHALL 4.00 4.00 4.00 4.00 4.00 4.00 FD ADMINISTRATION 3.00 4.00 3.00 B)3.00 4.00 4.00 FD PARAMEDIC 65.00 65.00 65.00 65.00 65.00 64.00 B) Total Fire Department 72.00 73.00 72.00 72.00 73.00 72.00 PLANNING 2.00 2.50 2.50 2.00 2.50 2.50 INSPECTIONS SERVICES 4.00 5.00 4.00 A)4.00 5.00 4.00 A) ENVIRONMENTAL HEALTH 0.00 0.00 0.00 0.00 0.00 0.00 Total Planning & Development 6.00 7.50 6.50 6.00 7.50 6.50 RECREATION 7.25 8.25 7.25 A)7.25 7.50 1)6.50 A) PARKS 13.00 13.50 12.50 B)13.50 12.00 1)12.00 SENIOR CENTER 2.00 2.00 2.00 2.00 2.00 2.00 PROGRAMS & SPECIAL EVENTS 0.00 0.00 0.00 0.00 0.00 0.00 RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 1.00 1.00 Total Community Services 23.25 24.75 22.75 23.75 22.50 21.50 STREET MAINTENANCE 8.00 8.00 8.00 8.00 8.00 8.00 ANIMAL CONTROL 3.00 3.00 3.00 3.00 3.00 3.00 CITY ENGINEER 0.50 1.00 1.00 0.50 0.50 1)0.50 Total Public Works 11.50 12.00 12.00 11.50 11.50 11.50 GF NON-DEPARTMENTAL 0.00 0.50 0.50 0.00 1.00 1)1.00 Total Non-departmental 0.00 0.50 0.50 0.00 1.00 1.00 TOTAL GENERAL FUND 262.25 276.50 268.00 264.50 273.75 265.25 EDC - PARKS 7.25 7.75 7.75 6.75 10.25 1)10.25 EDC - LIBRARY 10.00 10.00 10.00 10.00 10.00 10.00 EDC - ECO. DEV.0.50 1.00 1.00 0.50 1.00 1.00 TOTAL EDC FUND 17.75 18.75 18.75 17.25 21.25 21.25 WATER OFFICE 5.00 5.00 5.00 5.00 5.00 5.00 Total Finance 5.00 5.00 5.00 5.00 5.00 5.00 W&S ENGINEERING 2.50 4.00 3.00 B)2.50 3.50 1)2.50 B) WATER PRODUCTION 5.25 6.25 5.25 A)4.25 6.25 5.25 A) WATER DISTRIBUTION 7.25 8.25 7.25 A)7.25 8.25 7.25 A) SEWAGE & TREATMENT 7.00 7.00 7.00 7.00 7.00 7.00 METER READING 1.00 1.00 1.00 1.00 1.00 1.00 Total Public Works 23.00 26.50 23.50 22.00 26.00 23.00 INFORMATION SERVICES 4.00 4.00 4.00 4.00 4.00 4.00 W&S NON-DEPT.10.50 11.50 11.00 A)9.50 12.00 1)10.50 A&D) Total Non-departmental 14.50 15.50 15.00 13.50 16.00 14.50 TOTAL W&S FUND 42.50 47.00 43.50 40.50 47.00 42.50 GOLF NON DEPARTMENTAL 1.00 1.00 1.00 1.00 0.75 1)0.75 GOLF COURSE MAINT. 4.00 4.00 4.00 4.00 4.00 4.00 GOLF PRO SHOP 2.00 4.50 2.50 B)2.00 4.50 2.50 B) GOLF FOOD AND BEVERAGE 5.00 5.00 5.00 4.00 5.00 5.00 GOLF CONFERENCE CENTRE 1.00 2.50 1.50 B)1.00 2.50 1.50 B) TOTAL GOLF COURSE FUND 13.00 17.00 14.00 12.00 16.75 13.75 JUVENILE CASE FUND 1.00 1.25 1.25 1.25 1.25 1.25 CRIME CONTROL FUND 16.50 16.50 16.50 16.50 17.00 1)17.00 PUBLIC SAFETY SPECIAL FUND 0.00 3.00 3.00 1.00 3.00 3.00 SERVICE CENTER FUND 5.00 6.00 5.00 A)5.00 6.00 5.00 A) DRAINAGE UTILITY FUND 7.00 7.00 7.00 7.00 7.00 7.00 SPECIAL RECREATION FUND 0.00 0.34 0.00 A)0.00 0.34 0.00 A) TEXAS STAR SPORTS COMPLEX 1.50 3.16 1.50 A&B)1.50 3.16 1.50 A&B) HEALTH INSURANCE FUND 1.00 1.00 1.00 1.00 1.00 1.00 WC/RISK MANAGEMENT FUND 0.50 0.50 0.50 0.50 0.50 0.50 TOTAL OTHER FUNDS 32.50 38.75 35.75 33.75 39.25 36.25 TOTAL ALL FUNDS 368.00 398.00 380.00 368.00 398.00 379.00 FY2013 Budgeted Changes FY2014 Budgeted Changes FY2014 Authorized Changes (from FY2013 Authorized)(from FY2014 Authorized)(from FY2013 Authorized) A) Reduction in force A) Reduction in force 1) Shifted position based on funding and job function B) Vacant positions frozen-unfunded B) Vacant positions frozen-unfunded C) FT position filled with workforce/contract D) FT position filled with 2 PT positions 327 PERSONNEL COUNTS BY FUND FULL-TIME EMPLOYEES FY12 ACTUAL FY13 AUTHORIZED FY13 BUDGETED FY13 ESTIMATED FY14 (1) AUTHORIZED POSITIONS RECOMMENDED FY14 (2) FUNDED 262.25 276.50 268.00 264.50 273.75 265.25 17.75 18.75 18.75 17.25 21.25 21.25 42.50 47.00 43.50 40.50 47.00 42.50 13.00 17.00 14.00 12.00 16.75 13.75 JUVENILE CASE FUND 1.00 1.25 1.25 1.25 1.25 1.25 16.50 16.50 16.50 16.50 17.00 17.00 PUBLIC SAFETY SPECIAL FUND 0.00 3.00 3.00 1.00 3.00 3.00 5.00 6.00 5.00 5.00 6.00 5.00 7.00 7.00 7.00 7.00 7.00 7.00 0.00 0.34 0.00 0.00 0.34 0.00 1.50 3.16 1.50 1.50 3.16 1.50 1.00 1.00 1.00 1.00 1.00 1.00 0.50 0.50 0.50 0.50 0.50 0.50 TOTAL 368.00 398.00 380.00 368.00 398.00 379.00 PART-TIME EMPLOYEES 45.00 51.00 45.00 45.00 51.00 45.00 17.00 17.00 17.00 17.00 17.00 17.00 1.00 9.00 1.00 1.00 9.00 1.00 57.00 57.00 57.00 57.00 57.00 57.00 HOTEL/MOTEL FUND 0.00 0.00 0.00 0.00 0.00 0.00 JUVENILE CASE FUND 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 PUBLIC SAFETY SPECIAL REVENUE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.00 3.00 3.00 3.00 3.00 3.00 26.00 26.00 26.00 26.00 26.00 26.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL 149.00 163.00 149.00 149.00 163.00 149.00 (2) In addition, the FY2014 budget only includes funding for 379 of the 398 full-time authorized positions recommended and 149 of the 163 part-time positions recommended. CRIME CONTROL DISTRICT DRAINAGE UTILITY GENERAL FUND WATER & WW FUND GOLF COURSE FUND EDC FUND SERVICE CENTER FUND DRAINAGE UTILITY SPECIAL RECREATION FUND HEALTH INSURANCE FUND TEXAS STAR SPORTS COMPLEX CRIME CONTROL DISTRICT (1) The FY2014 recommended budget includes authorization for 3 additional police officer positions. These positions will be authorized and funded in a special revenue fund and funded by resources specifically restricted for public safety. These positions will only be hired if resources are available. SERVICE CENTER FUND SPECIAL RECREATION FUND WATER & WW FUND GOLF COURSE FUND WC/RISK MANAGEMENT FUND GENERAL FUND EDC FUND TEXAS STAR SPORTS COMPLEX HEALTH INSURANCE FUND WC/RISK MANAGEMENT FUND 328 PERSONNEL COUNTS BY DIVISION FY 11-12 FY 12-13 FY 12-13 FY 13-14 FY 13-14 ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE CITY MANAGER'S OFFICE 0.50 0.50 0.50 0.50 0.50 City Manager 0.50 0.50 0.50 0.50 0.50 Deputy City Manager 0.50 0.50 0.50 0.50 0.50 Assistant City Manager 0.50 0.50 0.50 0.50 0.50 Communications/Mktg Manager 0.50 0.50 0.50 0.50 0.50 Executive Secretary 0.50 0.50 0.50 0.50 0.50 Administrative Secretary 0.50 0.50 0.50 0.50 0.50 Web Designer 3.50 3.50 3.50 3.50 3.50 FULL TIME CITY SECRETARY'S OFFICE 1.00 1.00 1.00 1.00 1.00 City Secretary 1.00 1.00 1.00 1.00 1.00 Assistant to the City Secretary 1.00 1.00 1.00 1.00 1.00 Secretary 0.50 0.50 0.50 0.50 0.50 Receptionist 3.50 3.50 3.50 3.50 3.50 FULL TIME FINANCE 0.50 0.50 0.50 0.50 0.50 Finance Director 0.50 0.50 0.50 0.50 0.50 Administrative Assistant 0.50 0.50 0.50 0.50 0.50 Internal Auditor 0.50 0.50 0.50 0.50 0.50 Accountant 2.00 2.00 2.00 2.00 2.00 FULL TIME MUNICIPAL COURTS 1.00 1.00 1.00 1.00 1.00 Municipal Court Mgr. 1.00 1.00 1.00 1.00 1.00 Office Supervisor 5.00 5.75 5.75 6.75 5.75 Court Clerk 7.00 7.75 7.75 8.75 7.75 FULL TIME 1.00 1.00 1.00 1.00 1.00 City Judge 1.00 1.00 1.00 1.00 1.00 Courtroom Security Officer 2.00 2.00 2.00 2.00 2.00 PART TIME ACCOUNTING 0.50 0.50 0.50 0.50 0.50 Asst. Finance Director 1.00 1.00 1.00 1.00 1.00 Accountant 0.00 1.00 0.00 1.00 1.00 Controller 1.00 1.00 1.00 1.50 1.00 Office Techs 2.50 3.50 2.50 4.00 3.50 FULL TIME POLICE CODE ENFORCEMENT 1.00 1.00 1.00 1.00 1.00 Police Captain 1.00 1.00 1.00 1.00 1.00 Senior Police Corporal 1.00 1.00 1.00 1.00 1.00 Senior Police Officer 5.00 5.00 5.00 5.00 5.00 Police Corporal 6.00 6.00 6.00 6.00 6.00 Inspector 14.00 14.00 14.00 14.00 14.00 FULL TIME POLICE ADMINISTRATION 1.00 1.00 1.00 1.00 1.00 Police Chief 2.00 2.00 2.00 2.00 2.00 Police Lieutenant/Sergeant 1.00 1.00 1.00 1.00 1.00 Technical Services Manager 0.00 0.00 0.00 1.00 0.00 Administrative Secretary 4.00 4.00 4.00 5.00 4.00 FULL TIME 1.00 1.00 1.00 1.00 1.00 Police Security Officer 1.00 1.00 1.00 1.00 1.00 PART TIME POLICE PATROL 1.00 1.00 1.00 1.00 1.00 Police Captain 4.00 5.00 5.00 5.00 5.00 Police Lieutenant/ Sergeant 34.50 35.50 35.50 35.00 35.00 Senior Police Officer/Police Officer 1.00 1.00 1.00 1.00 1.00 Secretary 40.50 42.50 42.50 42.00 42.00 FULL TIME 1.00 1.00 1.00 1.00 1.00 Head School Crossing Guard 12.00 12.00 12.00 12.00 12.00 School Crossing Guard 13.00 13.00 13.00 13.00 13.00 PART TIME 329 PERSONNEL COUNTS BY DIVISION FY 11-12 FY 12-13 FY 12-13 FY 13-14 FY 13-14 ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE POLICE CRIMINAL INVESTIGATION DIVISION 1.00 2.00 2.00 1.00 1.00 Police Lieutenant 1.00 0.00 0.00 0.00 0.00 Police Sergeant 12.00 12.00 12.00 13.00 13.00 Senior Police Officer 1.00 1.00 1.00 1.00 1.00 Office Tech 15.00 15.00 15.00 15.00 15.00 FULL TIME POLICE SERVICE 0.00 0.00 0.00 0.00 0.00 Assistant Police Chief 1.00 1.00 1.00 1.00 1.00 Police Lieutenant/Captain 1.00 1.00 1.00 1.00 1.00 Senior Police Officer 0.00 0.00 0.00 1.00 0.00 Communications Supt. 1.00 1.00 1.00 1.00 1.00 Police Records Supervisor 14.00 14.00 14.00 14.00 14.00 Dispatcher 5.00 5.00 5.00 5.00 5.00 Police Records Clerk 22.00 22.00 22.00 23.00 22.00 FULL TIME 0.00 0.00 0.00 4.00 0.00 Dispatcher 0.00 0.00 0.00 4.00 0.00 PART TIME POLICE DETENTION 1.00 1.00 1.00 1.00 1.00 Police Lieutenant 1.00 1.00 1.00 1.00 1.00 Police Sergeant 14.00 15.00 14.00 15.00 15.00 Public Service Officer 1.00 1.00 1.00 1.00 1.00 Senior Police Officer/Bailiff 17.00 18.00 17.00 18.00 18.00 FULL TIME FIRE MARSHAL 1.00 1.00 1.00 1.00 1.00 Division Chief/Fire Marshall 3.00 3.00 3.00 3.00 3.00 Fire Inspector 4.00 4.00 4.00 4.00 4.00 FULL TIME FIRE ADMINISTRATION 1.00 1.00 1.00 1.00 1.00 Fire Chief 0.00 0.00 0.00 1.00 1.00 Assistant Fire Chief 1.00 1.00 1.00 1.00 1.00 Administrative Secretary 1.00 1.00 1.00 1.00 1.00 Secretary 3.00 3.00 3.00 4.00 4.00 FULL TIME FIRE EMS/SUPPRESSION 1.00 1.00 1.00 1.00 0.00 Division Chief/Emer Mgmt Coord. 1.00 1.00 1.00 1.00 1.00 Division Chief/Operations 2.00 1.00 1.00 1.00 1.00 Battalion Chief-Para 1.00 1.00 1.00 2.00 2.00 Battalion Chief 1.00 2.00 2.00 3.00 3.00 Fire Captain-Paramedic 2.00 1.00 1.00 0.00 0.00 Fire Captain 5.00 6.00 6.00 6.00 6.00 Fire Lieutenant-Para 1.00 0.00 0.00 0.00 0.00 Fire Lieutenant 6.00 7.00 7.00 8.00 8.00 Fire Fighter - Para/Driver 3.00 2.00 2.00 1.00 1.00 Fire Fighter - Driver 41.00 42.00 42.00 41.00 41.00 Fire Fighters - Para 1.00 1.00 1.00 1.00 1.00 Fire Fighters 65.00 65.00 65.00 65.00 64.00 FULL TIME INFORMATION SERVICES 0.50 0.50 0.50 0.50 0.50 Information Services Administrator 0.50 0.50 0.50 0.50 0.50 Computer Programmer/Analyst 1.00 1.00 1.00 1.00 1.00 FULL TIME HUMAN RESOURCES 2.00 2.00 2.00 2.00 2.00 Human Resources Generalist 0.50 0.50 0.50 0.50 0.50 Human Resource/Risk Admin 1.00 1.00 1.00 1.00 1.00 Human Resources/Benefits Tech 3.50 3.50 3.50 3.50 3.50 FULL TIME PURCHASING 0.50 0.50 0.50 0.50 0.50 Purchasing Manager 0.50 0.50 0.50 0.50 0.50 Purchasing Clerk 1.00 1.00 1.00 1.00 1.00 FULL TIME 330 PERSONNEL COUNTS BY DIVISION FY 11-12 FY 12-13 FY 12-13 FY 13-14 FY 13-14 ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE FACILITY MAINTENANCE 1.00 1.00 1.00 1.00 0.00 Facilities Supervisor 0.00 0.00 0.00 0.00 0.00 Signal Tech 3.00 3.00 2.00 3.00 3.00 Facility Techs 4.00 4.00 3.00 4.00 3.00 FULL TIME LIBRARY 1.00 1.00 1.00 1.00 1.00 Library Administrator 0.00 0.00 0.00 1.00 0.00 Assistant Library Administrator 2.00 1.00 1.00 1.00 1.00 Librarians 2.00 3.00 3.00 3.00 3.00 Librarian Assistant 2.00 2.00 2.00 2.00 2.00 Library Clerks 1.00 1.00 1.00 1.00 1.00 Library Technical Specialist 1.00 1.00 1.00 1.00 1.00 Library Circulation Coordinator 9.00 9.00 9.00 10.00 9.00 FULL TIME PLANNING AND DEVELOPMENT 0.50 0.50 0.50 0.50 0.50 Director of Planning & Dev. 0.00 0.50 0.00 0.50 0.50 Asst. Director of Planning & Dev. 0.50 0.50 0.50 0.50 0.50 City Planner 1.00 1.00 1.00 1.00 1.00 Administrative Secretary 2.00 2.50 2.00 2.50 2.50 FULL TIME 0.00 0.00 0.00 1.00 0.00 Planning Intern 0.00 0.00 0.00 1.00 0.00 PART TIME INSPECTION SERVICES 1.00 0.00 0.00 0.00 0.00 Building Official 0.00 0.00 0.00 0.00 0.00 Inspection Services Supervisor 1.00 1.00 1.00 1.00 1.00 Senior Inspector 1.00 2.00 2.00 2.00 2.00 Inspectors 1.00 1.00 1.00 2.00 1.00 Secretary 4.00 4.00 4.00 5.00 4.00 FULL TIME ENVIRONMENTAL HEALTH 0.00 0.00 0.00 0.00 0.00 Inspectors 0.00 0.00 0.00 0.00 0.00 Secretary 0.00 0.00 0.00 0.00 0.00 FULL TIME RECREATION 0.25 0.25 0.25 0.25 0.25 SBW General Manager 1.00 1.00 1.00 1.00 1.00 Athletic/Aquatics Supervisor 1.00 1.00 1.00 1.00 1.00 Athletic/Aquatics Coordinator 1.00 1.00 1.00 1.00 1.00 Recreation Superintendent 1.00 1.00 1.00 0.00 0.00 Recreation Center Supervisor 2.00 2.00 2.00 2.00 2.00 Recreation Specialist 0.00 0.00 0.00 1.00 0.00 SBW Supervisor 1.00 1.00 1.00 1.00 1.00 Office Clerk 0.00 0.00 0.00 0.25 0.25 General Mgr of Golf 7.25 7.25 7.25 7.50 6.50 FULL TIME 6.00 6.00 6.00 6.00 6.00 Bldg. Attendant 6.00 6.00 6.00 6.00 6.00 PART TIME PARKS 0.50 0.50 0.50 0.50 0.50 Dir. of Community Services 1.00 0.50 1.00 0.50 0.50 Parks Manager 0.50 0.50 0.50 0.50 0.50 Park Superintendent 2.00 2.00 2.00 2.00 2.00 Foreman 8.00 8.00 8.50 7.50 7.50 Field Techs 1.00 1.00 1.00 1.00 1.00 Office Tech 13.00 12.50 13.50 12.00 12.00 FULL TIME 0.00 0.00 0.00 0.00 0.00 Field Techs 0.00 0.00 0.00 0.00 0.00 PART TIME SWIMMING POOLS 1.00 1.00 1.00 1.00 1.00 Manager 1.00 1.00 1.00 1.00 1.00 Asst. Manager 3.00 3.00 3.00 3.00 3.00 Head Life Guard 14.00 14.00 14.00 14.00 14.00 Life Guard 3.00 3.00 3.00 3.00 3.00 Swimming Pool Cashier 22.00 22.00 22.00 22.00 22.00 PART TIME 331 PERSONNEL COUNTS BY DIVISION FY 11-12 FY 12-13 FY 12-13 FY 13-14 FY 13-14 ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE SENIOR CENTER 1.00 1.00 1.00 1.00 1.00 Senior Center Coordinator 1.00 1.00 1.00 1.00 1.00 Recreation Specialist 2.00 2.00 2.00 2.00 2.00 FULL TIME PROGRAMS AND SPECIAL EVENTS 0.00 0.00 0.00 0.00 0.00 Special Events Coordinator 0.00 0.00 0.00 0.00 0.00 Office Clerk 0.00 0.00 0.00 0.00 0.00 FULL TIME RECREATION ADMINISTRATION 1.00 1.00 1.00 1.00 1.00 Admin Secretary 1.00 1.00 1.00 1.00 1.00 FULL TIME STREET MAINTENANCE 1.00 1.00 1.00 1.00 1.00 Foreman 1.00 1.00 1.00 1.00 1.00 Signal Tech 1.00 1.00 1.00 1.00 1.00 Leadman 5.00 5.00 5.00 5.00 5.00 Field Techs 8.00 8.00 8.00 8.00 8.00 FULL TIME 0.00 0.00 0.00 1.00 0.00 Field Techs 0.00 0.00 0.00 1.00 0.00 PART TIME ANIMAL CONTROL 1.00 1.00 1.00 1.00 1.00 Animal Control Supervisor 2.00 2.00 2.00 2.00 2.00 Animal Control Officer 3.00 3.00 3.00 3.00 3.00 FULL TIME 1.00 1.00 1.00 1.00 1.00 Animal Shelter Attendant 1.00 1.00 1.00 1.00 1.00 PART TIME ENGINEERING 0.00 0.50 0.00 0.00 0.00 City Engineer 0.50 0.50 0.50 0.50 0.50 Administrative Secretary 0.50 1.00 0.50 0.50 0.50 FULL TIME NON-DEPARTMENTAL - GENERAL FUND 0.00 0.00 0.00 0.50 0.50 Director of Admin Services 0.00 0.00 0.00 0.00 0.00 Communications/Mktg Manager 0.00 0.50 0.00 0.50 0.50 Administrative Secretary 0.00 0.50 0.00 1.00 1.00 FULL TIME HOTEL/MOTEL FUND 0.00 0.00 0.00 0.00 0.00 Communications/Mktg Manager 0.00 0.00 0.00 0.00 0.00 FULL TIME JUVENILE CASE FUND 1.00 1.25 1.25 1.25 1.25 Juvenile Case Clerk 1.00 1.25 1.25 1.25 1.25 FULL TIME 1/2 CENT PARKS 0.50 0.50 0.50 0.50 0.50 Director of Community Services 0.25 0.25 0.25 0.25 0.25 SBW General Manager 0.00 0.50 0.00 0.50 0.50 Parks Manager 0.50 0.50 0.50 0.50 0.50 Parks Superintendent 0.00 0.00 0.00 1.00 1.00 Rec Center Supervisor 1.00 1.00 1.00 1.00 1.00 Heavy Equipment Operator 1.00 1.00 1.00 1.00 1.00 Graphics Artist 1.00 1.00 1.00 1.00 1.00 Leadman 3.00 3.00 2.50 4.50 4.50 Field Tech 7.25 7.75 6.75 10.25 10.25 FULL TIME 7.00 7.00 7.00 7.00 7.00 Field Techs 7.00 7.00 7.00 7.00 7.00 PART TIME 1/2 CENT LIBRARY 3.00 3.00 3.00 3.00 3.00 Librarian 2.00 2.00 2.00 2.00 2.00 Librarian Assistants 2.00 2.00 2.00 2.00 2.00 Office Techs 1.00 1.00 1.00 1.00 1.00 Secretary 2.00 2.00 2.00 2.00 2.00 Library Clerk 10.00 10.00 10.00 10.00 10.00 FULL-TIME 1.00 1.00 1.00 1.00 1.00 Librarian 2.00 2.00 2.00 2.00 2.00 Librarian Assistants 7.00 7.00 7.00 7.00 7.00 Library Aide 0.00 0.00 0.00 0.00 0.00 Library Page 10.00 10.00 10.00 10.00 10.00 PART TIME 332 PERSONNEL COUNTS BY DIVISION FY 11-12 FY 12-13 FY 12-13 FY 13-14 FY 13-14 ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE 1/2 CENT ECONOMIC DEVELOPMENT 0.50 0.50 0.50 0.50 0.50 Director of Planning & Developmen 0.00 0.50 0.00 0.50 0.50 Assistant Director of Planning 0.50 1.00 0.50 1.00 1.00 FULL TIME CRIME CONTROL AND PREVENTION DISTRICT 1.00 1.00 1.00 1.00 1.00 Assistant Police Chief 15.50 15.50 15.50 16.00 16.00 Senior Police Officer/Police Officer 16.50 16.50 16.50 17.00 17.00 FULL TIME PUBLIC SAFETY SPECIAL FUND 0.00 3.00 1.00 3.00 3.00 Senior Police Officer/Police Officer 0.00 3.00 1.00 3.00 3.00 FULL TIME UTILITY BILLING 1.00 1.00 1.00 1.00 1.00 Billing Manager 1.00 1.00 1.00 1.00 1.00 Office Tech 3.00 3.00 3.00 3.00 3.00 Utility Billing Clerk 5.00 5.00 5.00 5.00 5.00 FULL TIME 1.00 1.00 1.00 1.00 1.00 Clerk I 1.00 1.00 1.00 1.00 1.00 PART TIME RECYCLING 0.00 0.00 0.00 0.00 0.00 Administrative Secretary 0.00 0.00 0.00 0.00 0.00 FULL TIME GEOGRAPHIC INFORMATION SYSTEMS 1.00 1.00 1.00 1.00 1.00 GIS Manager 0.50 0.50 0.50 0.50 0.50 Information Services Manager 0.50 0.50 0.50 0.50 0.50 Computer Programmer Analyst 2.00 2.00 2.00 2.00 2.00 Computer Support Specialist 4.00 4.00 4.00 4.00 4.00 FULL TIME ENGINEERING 0.00 0.50 0.00 0.00 0.00 City Engineer 1.00 1.00 1.00 2.00 2.00 Sr Civil Engineer/ Civil Engineer 1.00 1.00 1.00 0.00 0.00 Engineering Technician 0.00 0.00 0.00 1.00 0.00 Inspector 0.50 0.50 0.50 0.50 0.50 Administrative Secretary 2.50 3.00 2.50 3.50 2.50 FULL TIME WATER PRODUCTION 1.00 1.00 1.00 1.00 1.00 Dir. of Public Works 0.50 0.50 0.50 0.50 0.50 Deputy City Manager 0.25 0.25 0.25 0.25 0.25 Public Works Manager 0.00 0.00 0.00 1.00 1.00 Leadman 1.00 1.00 1.00 1.00 1.00 Foreman 1.00 1.00 1.00 0.00 0.00 Equipment Operator 0.50 0.50 0.50 0.50 0.50 Technical Specialist 1.00 1.00 0.00 2.00 1.00 Field Techs 5.25 5.25 4.25 6.25 5.25 FULL TIME 0.00 0.00 0.00 2.00 0.00 Field Techs 0.00 0.00 0.00 2.00 0.00 PART TIME WATER DISTRIBUTION 0.25 0.25 0.25 0.25 0.25 Public Works Manager 1.00 1.00 1.00 1.00 1.00 Foreman 1.00 1.00 1.00 1.00 1.00 Leadman 1.00 1.00 1.00 1.00 1.00 Equipment Operator 4.00 4.00 4.00 5.00 4.00 Field Techs 7.25 7.25 7.25 8.25 7.25 FULL TIME 0.00 0.00 0.00 2.00 0.00 Field Techs 0.00 0.00 0.00 2.00 0.00 PART TIME WASTEWATER TREATMENT 1.00 1.00 1.00 1.00 1.00 Water Utilities Superintendent 1.00 1.00 1.00 1.00 1.00 Foreman 1.00 1.00 1.00 1.00 1.00 Leadman 1.00 1.00 1.00 1.00 1.00 Heavy Equipment Operator 3.00 3.00 3.00 3.00 3.00 Field Techs 7.00 7.00 7.00 7.00 7.00 FULL TIME 0.00 0.00 0.00 3.00 0.00 Field Techs 0.00 0.00 0.00 3.00 0.00 PART TIME 333 PERSONNEL COUNTS BY DIVISION FY 11-12 FY 12-13 FY 12-13 FY 13-14 FY 13-14 ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE METER READING 1.00 1.00 1.00 1.00 1.00 Field Techs 1.00 1.00 1.00 1.00 1.00 FULL TIME NON-DEPARTMENTAL - WATER 0.50 0.50 0.50 0.50 0.50 City Manager 0.50 0.50 0.50 0.50 0.50 Director of Finance 0.50 0.50 0.50 0.50 0.50 Asst. City Manager 0.00 0.00 0.00 0.50 0.50 Director of Admin Services 0.50 0.50 0.50 0.50 0.50 Asst. Finance Director 0.50 0.50 0.50 0.50 0.50 City Planner 0.50 0.50 0.50 0.50 0.50 Purchasing Manager 0.50 0.50 0.50 0.50 0.50 Internal Auditor 1.50 1.50 1.50 1.50 1.50 Accountant 0.50 0.50 0.50 0.50 0.50 Communications/Marketing MGR. 1.50 1.00 1.50 1.50 1.00 Office Tech 0.50 0.50 0.50 0.50 0.50 Purchasing Clerk 0.50 0.50 0.50 0.50 0.50 Web Designer 1.00 1.00 0.00 1.00 0.00 Facilities Attendant 0.50 0.50 0.50 0.50 0.50 Executive Secretary 0.50 1.50 0.50 1.50 1.50 Admin. Secretary/Assistant 0.50 0.50 0.50 0.50 0.50 Receptionist 10.50 11.00 9.50 12.00 10.50 FULL TIME 0.00 0.00 0.00 1.00 0.00 Admin. Intern 0.00 0.00 0.00 1.00 0.00 PART TIME SERVICE CENTER 1.00 1.00 1.00 1.00 1.00 Fleet & Facilities Administrator 3.00 3.00 3.00 4.00 3.00 Mechanics 1.00 1.00 1.00 1.00 1.00 Fleet & Facilities Coordinator 5.00 5.00 5.00 6.00 5.00 FULL TIME DRAINAGE 0.50 0.50 0.50 0.50 0.50 Public Works Manager 0.00 0.00 0.00 0.00 0.00 Public Works Superintendent 0.50 0.50 0.50 0.50 0.50 Technical Specialist 1.00 1.00 1.00 1.00 1.00 Leadman 1.00 1.00 1.00 1.00 1.00 Equipment Operator 4.00 4.00 4.00 4.00 4.00 Field Tech 7.00 7.00 7.00 7.00 7.00 FULL TIME RECREATION CLASSES 0.00 0.00 0.00 0.34 0.00 Field Tech 0.00 0.00 0.00 0.34 0.00 FULL TIME 3.00 3.00 3.00 3.00 3.00 Building Attendant 3.00 3.00 3.00 3.00 3.00 PART TIME NON-DEPARTMENTAL - GOLF 0.00 0.00 0.00 0.00 0.00 Accountant I 1.00 1.00 1.00 0.75 0.75 General Manager of Golf 1.00 1.00 1.00 0.75 0.75 FULL TIME GOLF COURSE MAINTENANCE 1.00 1.00 1.00 1.00 1.00 Golf Course Superintendent 1.00 1.00 1.00 1.00 1.00 Asst. Golf Superintendent 1.00 1.00 1.00 1.00 1.00 Field Tech 1.00 1.00 1.00 1.00 1.00 Mechanic 4.00 4.00 4.00 4.00 4.00 FULL TIME 21.00 21.00 21.00 21.00 21.00 Greens keeper 21.00 21.00 21.00 21.00 21.00 PART TIME GOLF PRO SHOP 1.00 1.00 1.00 1.00 1.00 Head Golf Professional 1.00 1.00 1.00 3.00 1.00 Assistant Golf Pro 0.00 0.50 0.00 0.50 0.50 Secretary 2.00 2.50 2.00 4.50 2.50 FULL TIME 2.00 2.00 2.00 2.00 2.00 Shop Help 2.00 2.00 2.00 2.00 2.00 PART TIME 334 PERSONNEL COUNTS BY DIVISION FY 11-12 FY 12-13 FY 12-13 FY 13-14 FY 13-14 ACTUAL BUDGETED ESTIMATED AUTHORIZED BUDGETED JOB TITLE GOLF FOOD AND BEVERAGE - RAVEN'S GRILL 1.00 1.00 1.00 1.00 1.00 Food & Beverage Manager 1.00 1.00 1.00 1.00 1.00 Kitchen Manager/Chef 1.00 1.00 1.00 1.00 1.00 Kitchen Coordinator 2.00 2.00 1.00 2.00 2.00 Asst Food and Beverage Mgr. 5.00 5.00 4.00 5.00 5.00 FULL TIME 2.00 2.00 2.00 2.00 2.00 Head Cook 2.00 2.00 2.00 2.00 2.00 Asst. Cook 2.00 2.00 2.00 2.00 2.00 Dishwasher 5.00 5.00 5.00 5.00 5.00 Wait Staff 3.00 3.00 3.00 3.00 3.00 Beverage/Cart Staff 1.00 1.00 1.00 1.00 1.00 Starter Help 1.00 1.00 1.00 1.00 1.00 Receptionist 0.00 0.00 0.00 0.00 0.00 Temp Help 16.00 16.00 16.00 16.00 16.00 PART TIME GOLF CONFERNCE CENTRE 0.00 0.00 0.00 1.00 0.00 Conference Center Lead 1.00 1.00 1.00 1.00 1.00 Conference Centre Coordinator 0.00 0.50 0.00 0.50 0.50 Secretary 1.00 1.50 1.00 2.50 1.50 FULL TIME 3.00 3.00 3.00 3.00 3.00 Custodian 6.00 6.00 6.00 6.00 6.00 Banquet Wait staff 3.00 3.00 3.00 3.00 3.00 Banquet Bartenders 1.00 1.00 1.00 1.00 1.00 Banquet Chef 13.00 13.00 13.00 13.00 13.00 PART TIME GOLF CART OPERATIONS 5.00 5.00 5.00 5.00 5.00 Cart & Driving Range Attendants 5.00 5.00 5.00 5.00 5.00 PART TIME TEXAS STAR SPORTS COMPLEX 0.50 0.50 0.50 0.50 0.50 General Manager 0.00 1.00 0.00 1.00 1.00 Recreation Specialist-Analyst 1.00 0.00 1.00 1.00 0.00 Leadman 0.00 0.00 0.00 0.66 0.00 Field Tech 0.00 0.00 0.00 0.00 0.00 Softball World Supervisor 1.50 1.50 1.50 3.16 1.50 FULL TIME 1.00 1.00 1.00 1.00 1.00 Concession Manager 5.00 5.00 5.00 5.00 5.00 Gate Attendant/Cashier 11.00 11.00 11.00 11.00 11.00 Concession Attendant 9.00 9.00 9.00 9.00 9.00 Batting Cage Attendants 26.00 26.00 26.00 26.00 26.00 PART TIME HEALTH INSURANCE 1.00 1.00 1.00 1.00 1.00 Human Resources/Benefits Tech 1.00 1.00 1.00 1.00 1.00 FULL TIME WORKER'S COMP/RISK MANAGEMENT 0.50 0.50 0.50 0.50 0.50 Human Resource/Risk Admin 0.50 0.50 0.50 0.50 0.50 FULL TIME 335                       336 337                       338 339                       340 BASIS OF ACCOUNTING AND BUDGETING 1) The City’s finances shall be accounted for in accordance with generally accepted accounting principles as established by the Governmental Accounting Standards Board (“GASB”). a) City accounts are organized and operated on the basis of funds, or account groups, each of which is considered a separate accounting entity. Fund accounting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds maintained is consistent with legal and managerial requirements. Funds are divided into two types: governmental and proprietary fund types. Governmental funds are those through which most governmental functions of the City are financed. Proprietary funds operate in a manner similar to private business enterprise. b) Governmental fund types are those through which most governmental functions of the City are financed and include the General Fund, Special Revenue Funds, Debt Service Funds, and Capital Projects Funds. Governmental funds use the flow of current financial resources measurement focus and the modified accrual basis of accounting. Under the modified accrual basis of accounting revenues are recognized when susceptible to accrual (i.e. when both “measurable and available”). “Measurable” means the amount of the transaction can be determined and “available” means collectible within the current period or soon enough thereafter to pay liabilities of the current period. Substantially all revenues are considered to be susceptible to accrual. Revenues from ad valorem taxes, sales taxes, hotel occupancy taxes, franchise taxes, and short-term motor vehicle taxes, recorded in the governmental funds are susceptible to accrual. License and permits, charges for service, fines and forfeitures, and miscellaneous revenues are recorded as revenues when received because generally they are not measurable until that time. Investment earnings are recorded as earned since they are both measurable and available. Expenditures are recognized when the related fund liability is incurred. However, debt service expenditures as well as expenditures related to compensated absences are recorded only when payment is due. c) The City utilizes encumbrance accounting for governmental fund types, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded in order to reserve that portion of the applicable appropriations. Encumbrances lapse at fiscal year end. d) Proprietary funds operate in a manner similar to private business and include enterprise funds and internal service funds. The City’s proprietary fund types are accounted for on a flow of economic resources measurement focus and use the accrual basis of accounting. Under the full accrual method, revenues are recorded when earned and expenses are recorded at the time the associated liabilities occur. Net assets are presented as Invested in capital assets – net of related debt, Restricted, and Unrestricted. The accounting objectives are determinations of net income, financial position, and cash flow. Proprietary fund operating statements present increases (e.g., revenues) and decreases (e.g., expenses) in net assets. 2) The City’s annual budgets shall be prepared and adopted on a basis consistent with generally accepted accounting principles for all governmental and proprietary funds except the capital projects funds, which adopt project-length budgets. Using these principles, the revenues and expenditures are budgeted and approved before the beginning of the fiscal year by an ordinance passed by the City Council. Depreciation of capital assets is not recognized in proprietary fund budgets. All annual appropriations lapse at fiscal year end. 3) Under GASB 34, the City will continue utilizing the accounting and budgeting processes as described in paragraphs 1 and 2 of this section for individual fund statements. However, because GASB 34 mandates the flow of economic resources measurement focus and accrual basis of accounting for government-wide reporting, eliminating entries and extensive reconciliation must be performed to present aggregated fund information in the government–wide reporting model. Therefore, individual operating funds will be created with the objective of reducing fund level to government-wide reconciliation as much as possible. When appropriate, individual funds will be examined to determine if it will be appropriate to account for them as proprietary fund types. Also, the City will limit the use of internal service funds and incorporate the financial transactions of these funds into other governmental funds. 341 FUND RELATIONSHIPS Why all these funds? Where is the money being spent? All legitimate questions. This is not a “shell game.” Picture a city as a large corporation with many small subsidiaries – that is how to follow the funds. See below for a more detailed explanation. FUND/PURPOSE RELATIONSHIP TO OTHER FUNDS GENERAL FUND To account for most operating revenues and expenditures of the City, not specifically required to be reported separately. Provides funding for general City operations or traditional City services. Supports all other fund groups. WATER & WASTEWATER FUND (ENTERPRISE FUND) To account for water and sewer system services. Rates are applied to actual usage. Uses no tax dollars for support. Rates are based on consumption. Billing services provided for other funds. CAPITAL PROJECTS FUND To account for financial resources to be used for the acquisition or construction of major facilities or assets. Receives funding from the General Fund, Water & Sewer Fund, Car Rental Fund, and from the proceeds of the sale of debt instruments for capital improvements. DEBT SERVICE FUNDS To account for the accumulation of resources for, and the payment of, general obligation, certificates of obligation, water and sewer, or drainage long-term debt principal and interest. Funds borrowed for general operations. NOTE: Both Water and Sewer, as well as Drainage Enterprise Funds, pay for their own debt and are not G.O. debt. WORKERS COMP/RISK MANAGEMENT To account for liability and casualty claims as well as workers’ compensation programs. Receives funding from all operating departments, on a per employee basis for compensation and pro rata for liability. HOTEL/MOTEL FUND To account for the operations and expenditures for tourism and related programs of the City, primarily advertising and promotion. Funded from hotel/motel occupancy tax revenues. FLEET MAINTENANCE To account for operating costs and revenues of the Service Center this provides fleet maintenance service to all City Departments. Receives funds from water and sewer fund. DRUG FUND To account for revenues and expenditures of the Police Department activities in conjunction with the Fort Worth DEA Task Force and the DFW Airport DEA Task Force. Receives funding through the forfeiture of assets seized from drug traffickers through efforts of the two DEA Task Forces. Revenue is then utilized for law enforcement in our community. INSURANCE & BENEFITS To account for the revenues and expenditures for the City’s health insurance claims for all employees and retirees. Receives funding from all operating departments, on a per employee basis.          342 FUND/PURPOSE RELATIONSHIP TO OTHER FUNDS EQUIPMENT REPLACEMENT To account for the accumulation of funds planned to be used for replacement of vehicles. Allows for level of expenditures for these costly assets. Funding is provided annually by all users planned whereby they pay a lease fee to this fund based on a calculation of depreciable value. Sale of auction equipment is reported here. PROGRAMS & SPECIAL EVENTS To account for operating revenues and expenditures of the City’s recreational program and events. Funded from various athletic and special events, recreation class fees, etc. ARBOR DAZE FUND To account for revenues and expenditures of the City’s annual Arbor Daze festival. Funded from business sponsorships, booth rental, ticket sales, souvenir sales, plant sales, etc. DRAINAGE UTILITY To account for acquisition, operation, and maintenance of the City’s drainage utility system. Uses no tax dollars for support. Funded primarily by user charges. GOLF COURSE FUND To account for revenues for the Texas Star Golf Course and Conference Centre. Revenues generated from green fees, cart rentals, membership dues, pro shop sales, restaurant sales, and conference centre rentals. HALF CENT SALES TAX To account for proceeds of half cent sales tax for economic development, library and parks, per referendum. Funds mandated for economic development, library and parks by half-cent sales tax proceeds. CRIME CONTROL & PREVENTION DISTRICT (CCPD) To account for ¼ cent sales tax for the revenues and expenditures for CCPD. Receives funding from sales tax collections for CCPD. TEXAS STAR SPORTS COMPLEX (TSSC) To account for revenues for Youth and Adult Sports activity at Softball World and the Parks at Texas Star, as well as for bond revenues. Revenues generated from tournaments, recreational league fees, pro shop sales, concessions, and use of facilities. CAR RENTAL TAX To account for proceeds from a 5% tax on the short-term rental of motor vehicles . Revenues received from car rental facilities for the short-term rental of passenger cars, vans, SUV’s and light trucks. Funds used for any governmental purpose. CABLE PEG FEE To account for proceeds from a 1% fee collected from cable channel providers. Revenues received from cable providers for the expansion of the City’s public, education, and governmental access channel. POLICE SEIZED ASSET To account for resources received from asset forfeiture pursuant to court judgement File No. 09-13-640. Revenues received from forfeitures are to be administered in compliance with Chapter 59, Texas Code of Criminal Procedure.            343 Fund StructureGeneralFundHotel/MotelJuvenile CaseEDC ½¢CCPD ¼¢Car RentalPolice DrugPublic SafetyPolice Seized AssetsGlade Park PIDGlade Park TIRZCable PEG FeeSpecialRevenueFundsG.O.Stars CenterEDC ½¢W & WWTSGCTSSCDebtServiceFundsDeveloper's EscrowStreetsEDC ½¢GeneralRedevelopmentPolice FacilityCar RentalTSGCTSSCW & WWW Impact FeesWW Impact FeesDrainageCapitalImprovementProgramsEDC ½¢W & WWW & WWStabilizationTSGCTSSCReserveGovernmentalFundsW & WWService CenterDrainageRecreation ClassesArbor DazeTSGCTSSCEnterpriseFundsInsurance & BenefitsRisk Mgmt. & Workers Comp.Equipment ReplacementInternalServiceFundsProprietaryFundsOperating &Capital FundsW = WaterWW = WastewaterTSGC = Texas Star Golf CourseTSSC = Texas Star Sports ComplexEDC = Economic Development CorporationCCPD = Crime Control and Prevention District344 GLOSSARY OF TERMS Accounts Payable: A liability account reflecting amount of open accounts owed to private persons or organizations for goods and services received by a government (but not including amounts due to other funds of the same government or to other governments). Accounts Receivable: An asset account reflecting amounts owed to open accounts from private persons or organizations for goods or services furnished by the government. Accrual Accounting: Recognition of the financial effects of transactions, events, and circumstances in the period(s) when they occur regardless of when the cash is received or paid. Activity: A service performed by a department or division. Ad Valorem Tax: All property, real, personal, mixed tangible, intangible, annexations, additions, and improvements to property located within the taxing units jurisdiction which are subject to taxation on January 1 of the current fiscal year. Each year, following the adoption of the budget ordinance, the City Council sets the ad valorem tax rate and the levy for the fiscal year beginning October 1 and continuing through the following September 30. Additional Sales Tax: Euless citizens approved a 1/4 sales tax addition in FY96 for collection during FY97 to reduce ad valorem tax rates within the City. Amortization: Payment of principal plus interest over a fixed period of time. Appraised Value: The market value of real and personal property located in the City as of January 1 each year, as determined by the Tarrant Appraisal District. Appropriation: An authorization made by the legislative body of a government, which permits officials to incur obligations against and to make expenditures of governmental resources. Specific appropriations are usually made at the fund level and are granted for a one-year period. Appropriation Ordinance: The official enactment by the legislative body establishing the legal authority for officials to obligate and expend resources. Assessed Valuation: A valuation set upon real estate or other property by a government as a basis for levying taxes. Assets: Resources owned or held by the City which has monetary value. Arbitrage: The interest earnings derived from invested bond proceeds or debt service fund balances. Balance Sheet: The basic financial statement, which discloses the assets, liability, and equities of an entity at a specific date in conformity with General Accepted Accounting Principles. Balanced Budget: Annual financial plan in which expenses do not exceed revenues. Baseline: The amount necessary to provide the same level of services as in the prior year. Bond: A written promise to pay a specified sum of money, called the face sum of money, called the principal amount, at a specified date or dates in the future, called the maturity date(s), together with periodic interest at a specified rate. Budget: The City's financial plan for a specific fiscal year that contains an estimate of proposed expenditures and the proposed means of financing them. Budget Calendar: Schedule of key dates which the City follows in the preparation and adoption of the budget. Budget Document: Instrument used by the budget-making authority to present a comprehensive financial plan of operations to the City Council. Budgetary Control: The control or management of the organization in accordance with an approved budget for the purpose of keeping expenditures within the limitations of available appropriations and revenues. Budget Manager: The individual in a specific department who is responsible for compiling budget information, assembling it in the proper format, presenting the information, and administering the department budget during the fiscal year. 345 Capital: Any major non-recurring expenditure or expenditure for facilities, including additions or major alterations, construction of highways or utility lines, fixed equipment, landscaping or similar expenditures. Capital Improvements Program (CIP): Is an important planning tool that is used to link the City’s physical development planning with fiscal planning. CART: Acronym for Child Abduction Response Team which provides an immediate and specialized response to a missing child report where the child is believed to be endangered. Cash Basis: A basis of accounting under which transactions are recognized when cash changes hands. CCPD: Acronym for the Crime Control and Prevention District, which is special district funded by a ¼¢ sales and use tax which is legally restricted to police department operations as approved by the Crime Control and Prevention Board. CDBG: Acronym for the Community Development Block Grant, federal funds made available to municipalities specifically for community revitalization. Administered by Tarrant County. Certificates of Obligations (CO’s): Similar to general obligation bonds except certificates require no voter approval. City Charter: The document of a home rule City similar to a constitution, which establishes the City’s government structure and provides fro the distribution of powers and duties among the various branches of government. City Council: The Mayor and six council members collectively acting as the legislative and policymaking body of the City. Contingency: A budgetary reserve set aside for emergencies or unforeseen expenditures not otherwise budgeted. Contractual Services: The costs related to services performed for the City by individuals, businesses, or utilities. Cost: The amount of money or other consideration exchanged for property or services. Cost may be incurred before money is paid; that is, as soon as liability is incurred. CPR: Acronym for Community Powered Revitalization Program with the mission of helping people and homes in need. Current Assets: Those assets which are available or can be made readily available to finance current operations or to pay current liabilities. Those assets which will be used up or converted into cash within one year. Some examples are cash, temporary investments, and accounts receivable collected within one year. Current Liabilities: Debt or other legal obligation arising out of transactions in the past which must be liquidated, renewed, or refunded within one year. Debt Service Fund: A fund used to account for the moneys set aside for the payment of interest and principal to holders of the City's general obligation and revenue bonds, the sale of which finances long-term capital improvements, such as facilities, streets and drainage, parks and water/wastewater systems. Delinquent taxes: Taxes remaining unpaid on or after the date on which a penalty or nonpayment is attached. Department: A functional unit of the City containing one or more divisions or activities. Depreciation: Change in the value of assets (equipment, buildings, etc. with a useful life of 5 years or more) due to the use of the asset. D/FW: Acronym for the Dallas and Fort Worth. EDC: Acronym for the Euless Development Corporation, a component unit of the City. This Corporation is funded by a ½¢ sales and use tax that is legally restricted to library, parks, and economic development projects, and the debt associated with each. Effective Tax Rate: A rate which generates the same amount of revenues from property which is taxed in both years. 346 Encumbrances: Obligations in the form of purchase orders, contracts or salary commitments which are chargeable to an appropriation and for which a part of the appropriation is reserved. When paid, the encumbrance is liquidated. Enterprise Fund: A fund established to account for operations that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges. Excess Fund Balance: The excess of a fund’s current assets over its current liabilities and required reserve limits. Exempt: Personnel not eligible to receive overtime pay and who are expected to work whatever hours are necessary to complete their job assignments. Expenditures: The cost of goods received or services rendered whether cash payments have been made or encumbered. Fiscal Year: A 12-month period to which the annual operating budget applies and at the end of which a government determines its financial position and the result of its operations. The City of Euless’ fiscal year begins each October 1st and ends the following September 30th. Fixed Assets: Assets of a long-term character, which are intended to continue to be held or used, such as land, buildings, and improvements other than buildings, machinery, and equipment. Franchise: A special privilege granted by the government permitting the continuing use of public property, such as City streets, and usually involving the elements of monopoly and regulation. FTE: Acronym for full time equivalent, a measurement of staffing. One FTE is a 40 hours per week employee. A part-time position working 20 hours per week, or a temporary full- time position working six months would be ½ FTE. Fund: A fiscal and accounting entity with a self- balancing set of accounts recording cash and other financial resources, together with all related liabilities and residual equities or balances, and changes therein, which are segregated for the purpose of carrying on specific activities or attaining certain objectives in accordance with special regulations, restrictions, or limitations. Fund Accounting: A governmental accounting system that is organized and operated on a fund basis. Fund Balance: The excess of a fund's current assets over its current liabilities, sometimes called working capital or fund equity. A negative fund balance is often referred to as a deficit. GAAP: Acronym for Generally Accepted Accounting Principles, which is the standard framework of guidelines for financial accounting. It includes the standards, conventions, and rules accountants follow in recording and summarizing transactions and in the preparation of financial statements. GASB: Acronym for Government Accounting Standards Board, an independent, non-profit agency responsible for the promulgation of accounting and financial reporting procedures for governmental entities. GC ISD: Acronym for the Grapevine Colleyville Independent School District, the local independent school district, with board members elected to provide administration for schools in the cities of Grapevine, Colleyville, and Euless. The school district has a separate tax office which assesses and collects taxes for operation of the elementary and secondary schools. Note: Some Euless residents in the southern part of Euless attend school in the HEB ISD. General Fund: The fund used to account for all financial resources except those required to be accounted for in another fund. The General Fund is tax supported. General Obligation Bonds: Bonds for the payment of which the full faith and credit of the issuing government are pledged. The bonds are paid by revenue provided from real property which is assessed through the taxation power of the local governmental unit. Bonds must have voter approval. 347 GFOA: Acronym for Government Finance Officers Association whose mission is to enhance and promote the professional management of governments for the public benefit by identifying and developing financial policies and best practices and promoting their use through education, training, facilitation of member networking, and leadership. Governmental Funds: The funds through which most governmental functions typically are financed. The acquisition, use, and financial resources and the related current liabilities are accounted for through governmental funds (General, Special Revenue, Capital Projects, and Debt Service Funds). Grant-Funded Program: Any program requiring any amount of State and/or Federal funds. Goal: The purpose toward which an endeavor is directed; and objective. H-E-B ISD: Acronym for the Hurst-Euless- Bedford Independent School District, the local independent school district, with board members elected to provide administration for schools in the cities of Hurst, Euless and Bedford. The school district has a separate tax office which assesses and collects taxes for operation of the elementary and secondary schools. Note: Some Euless residents in the northern part of Euless attend school in the Grapevine- Colleyville Independent School District due to the close proximity of their homes to those schools. Homestead Exemption: A deduction from the total taxable assessed value of owner occupied property. The exemption in Euless is 20% with an additional $35,000 for disabled and senior citizens. Infrastructure: The underlying permanent foundation or basic framework. Internal Service Fund: A fund used to account for the financing of goods or services provided by one City department or cost center to other departments, on a cost-reimbursement basis. Investments: Securities and real estate held for the production of revenues in the form of interest, dividends, rentals, or lease payments. The term does not include fixed assets used in governmental operations. ISO: Acronym for Insurance Service Organization. ISO is a New York-based advisory organization that serves the property and casualty insurance industry by providing inspection services, insurance coverage form development and statistical services. IVR: Acronym for Interactive Voice Response which allows customers to interact with a company’s call centre systems via a telephone keypad or by speech recognition, after which they can service their own inquiries by following the IVR dialogue. Levy: To impose taxes, special assessments, or service charges for the support of city services. Maintenance: The upkeep of physical properties in condition for use or occupancy. Examples are the inspection of equipment to detect defects and the making of repairs. Mission: An inner calling to pursue an activity or perform a service. Modified Accrual Accounting: Accounting system in which revenues are recognized and recorded in the accounts when they are measurable, available, and collectible in the fiscal year. Non-departmental: Department to budget expenses that benefit the fund as a whole rather than a particular department within the fund. Non-exempt: Personnel eligible to receive overtime pay when overtime work has been authorized or requested by the supervisor. Objective: Something worked toward or striven for; a goal. Operating Budget: Plan for current expenditures and the proposed means of financing them. The annual operating budget is the primary means by which most of the financing, acquisition, spending, and service delivery activities of the City are controlled. The use of annual operating budgets is required by State law. 348 Operating Expenditure: Expenditure on an existing item of property or equipment that is not a capital expenditure. Ordinance: A formal legislative enactment by the governing body of the municipality. If it is not in conflict with any higher form of law, such as state statute or constitutional provision, it has the full force and effect of law within the boundaries of the municipality to which it apples. The difference between an ordinance and a resolution is that the latter requires less legal formality and has lower legal status. Revenue raising measures such as the imposition of taxes, special assessments and service charges, usually require ordinances. P-Cards: Acronym for procurement card. A City-issued credit card which allows employees to make small purchases in a cost effective manner. Performance Measures: Specific quantitative measures of work performed within an activity or program. They may also measure results obtained through an activity or program. Personal Services: The costs associated with compensating employees for their labor. Proprietary Funds: Operation that operates like a private operation, in which services are financed through user charges and expenditures include the full cost of operations. Public Hearing: The portions of open meetings held to present evidence and provide information on both sides of an issue. PID: Acronym for Public Improvement District which offer cities and counties a means for improving their infrastructure to promote economic growth in an area by allowing cities and counties to levy and collect special assessments on properties that are within the city or its extraterritorial jurisdiction. Purchase Order (PO): A document authorizing the delivery of specified merchandise or the rendering of certain services. PVC: Acronym for polyvinyl chloride, a plastic compound used for water and sewer pipes. Reimbursement: Repayment to a specific fund for expenditures incurred or services performed by that fund to or for the benefit of another fund. Reserve: An account used to indicate that a portion of fund resources is restricted for a specific purpose, or is not available for appropriation and subsequent spending. Revenues: All amounts of money received by a government from external sources other than expense refunds, capital contributions, and residual equity transfers. ROW: Acronym for right-of-way. Sales Tax: A general “sales tax” is levied on persons and businesses selling merchandise or services in the City limits on a retail basis. The categories for taxation are defined by state law. Monies collected under authorization of this tax are for the use and benefit of the City. Special Assessment: A compulsory levy made against certain properties to defray part or all of the cost of a specific improvement or service deemed to primarily benefit those properties. Special Revenue Fund: A fund used to account for the proceeds of specific revenue sources that are legally restricted to expenditure for specified purposes. STEP: Acronym for Selective Traffic Enforcement Program whose goal is to reduce the number of crashes caused by excessive speed, disregard of traffic control devices, and alcohol. Supplemental Request: A request to budget an activity at a level above current service levels in order to achieve increased or additional objectives. These expenditures are on going in nature. Supplies: A cost category for minor items (individually priced at less than $5,000) required by departments to conduct their operations. TAD: Acronym for Tarrant Appraisal District who is responsible for local property tax appraisal and exemption administration for seventy-three jurisdictions or taxing units in the county. 349 Tax Rate: A percentage applied to all taxable property to raise general revenues. It is derived by dividing the total tax levy by the taxable net property valuation. Tax Roll: The official list showing the amount of taxes levied against each taxpayer or property in the City. The list is provided to the City by Tarrant Appraisal District. Taxable Value: Estimated value of taxable property to which the ad valorem tax rate is applied. Taxes: Compulsory charges levied by a government for the purpose of financing services performed for the common benefit. TCEQ: Acronym for Texas Commission on Environmental Quality, a state agency which enforces federal and state environmental laws. TIRZ: Acronym for Tax Increment Reinvestment Zone which is a special zone created by City Council to attract new investment to an area. This zone helps finance the cost of redevelopment and encourage development in an area that would otherwise not attract sufficient market development in a timely manner. Taxes attributable to new improvements (tax increments) are set-aside in a fund to finance public improvements within the boundaries of the zone. TMRS: Acronym for the Texas Municipal Retirement System, a pension plan for employees of member cities within the State of Texas. TRA: Acronym for the Trinity River Authority of Texas which is a conservation and reclamation district providing water and wastewater treatment, along with recreation and reservoir facilities, for municipalities within the nearly 18,000-square-mile Trinity River basin. TSSC: Acronym for the Texas Star Sports Complex which is used to account for the revenues and expenditures of both Softball World and the Parks at Texas Star enterprise operations. TXDOT: Acronym for the Texas Department of Transportation, a state government agency responsible for administering capital grants for street repairs within the City of Euless. User Charges: The payment of a fee for direct receipt of a public service by the party benefiting from the service. Working Capital: Budgeted working capital is calculated as a fund’s current assets less current liabilities and outstanding encumbrances. The term is used to indicate unencumbered fund balances in enterprise funds such as utility, golf course, Softball World and the Parks at Texas Star. 350 351                       352 ORDINANCE NO. 2002 AN ORDINANCE ADOPTING THE OFFICIAL OPERATING AND CAPITAL BUDGET FOR THE CITY OF EULESS FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2013, AND ENDING SEPTEMBER 30, 2014; AMENDING THE BUDGET FOR THE FISCAL YEAR BEGINNING OCTOBER 1, 2012, AND ENDING SEPTEMBER 30, 2013; 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, 2013, and ending September 30, 2014, was posted on the city's website and filed in the office of the City Secretary of the City of Euless on July 26, 2013, and has been available to the citizens and the public for their inspection since that date; and WHEREAS, the FY2013-2014 proposed Budget, attached hereto 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 FY2013-2014 proposed Budget includes, by reference, certain elements of the Capital Improvements Program, attached hereto as Exhibit B, which details planned capital improvement projects of the city that have been identified to date and contains a statement proposing capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing and a list of capital projects which should be undertaken within the five (5) next succeeding years; and WHEREAS, on August 27, 2013, 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 FY2012-2013 budget due to unforeseen circumstances NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF EULESS, TEXAS, THAT: 353 SECTION 1. The official Budget for the City of Euless for the fiscal year beginning October 1, 2013, and ending September 30, 2014, attached hereto 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 FY2013-2014 Capital Improvements Program, attached hereto as Exhibit B, which details planned capital improvement projects of the city that have been identified to date. This document meets the requirements of the City. Charter, Article VII, Section 2 (5) which requires "A statement proposing any capital expenditures deemed necessary for undertaking during the next budget year and recommended provisions for financing" and Section 2 (6) which requires, "A list of capital projects which should be undertaken within the five (5) next succeeding years." The Euless City Secretary is directed to keep and maintain a copy of such Capital Improvement Program on file in the office of the City Secretary available for inspection by citizens and the general public. A copy of the Capital Improvement Program shall be posted on the official website for the City ofEuless. SECTION 3. The FY 2012-2013 official operating Budget for the City of Euless is amended to provide an additional $1,214,446 to refund certain outstanding bond issues and pay related principal, interest and associated costs. The revised figures, prepared and submitted by the City Manager for the 2012-2013 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. 2002, Page 2 of 5 354 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: FY2013 FY2014 Amended Budgeted FUND Expenditures Expenditures General Fund 36,439,600 Hotel/Motel Fund 359,563 Juvenile Case Fund 81,780 Half Cent Sales Tax Fund (EDC) 4,938,641 Crime Control & Prevention District Fund (CCPD) 2,220,039 Police Seized Assets Fund 1,717,837 Police Drug Fund (DEA) 1,000 Public Safety Special Revenue Funds 148,927 Car Rental Tax Fund 12,742,892 Glade Parks Tax Increment Reinvestment Zone 116,442 Glade Parks Public Improvement District 124,802 Cable PEG Fund 60,000 General Obligation Debt Service Fund 4,817,830 $ 3,552,787 Star Center Debt Service Fund 713,915 Half Cent Debt Service Fund (EDC) 904,615 Water& Wastewater Fund 21,209,489 Service Center Fund 1,188,510 Water& Wastewater Debt Service Fund 528.701 Drainage Utility Fund 726,440 Special Recreation Classes Fund 617,070 Arbor Daze 55,000 Texas Star Sports Complex Fund 1,480,613 Texas Star Sports Complex Debt Service Fund 163,900 Texas Star Golf Course Fund 3,826,012 Texas Star Golf Course Debt Service Fund 610.250 Equipment Replacement Fund 1,537,300 Health Insurance Fund 6,096,239 Risk Management/Worker's Comp Fund 1,105,331 Ordinance No. 2002, Page 3 of 5 355 SECTION 6. The sums below are hereby appropriated from the respective capital funds for the payment of expenditures on behalf of the city government as established in the approved Capital Improvement Program: Fund Appropriations Streets Capital Projects Fund 1,530,000 Half Cent Capital Projects Fund (EDC) 50,000 Car Rental Capital Projects Fund 167,000 Water& Wastewater Capital Projects Fund 6,132,369 Water Impact Fee Fund 300,232 Wastewater Impact Fee Fund 100,000 Drainage Capital Projects Fund 25,000 Texas Star Golf Course Capital Projects & Reserve Fund 587,000 SECTION 7. The sums below are hereby appropriated from the respective reserve funds to provide transfers to certain operating funds as established in the approved budget document. Fund Appropriations Half Cent Sales Tax (EDC) Debt Reserve Fund 6,500 Water & Wastewater Rate Stabilization Reserve Fund 274,107 Texas Star Golf Course Capital Projects & Reserve Fund 653,000 SECTION 8. The City Manager is authorized from time to time, as he may deem to be in the best interest of the City of Euless, to invest city funds not immediately required for current use, including operating funds and bond funds, as per Council adopted Investment Policy. SECTION 9. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences. paragraphs, and sectior 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 Ordinance No. 2002, Page 4 of 5 356 been enacted by the City Council without the incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. SECTION 10. This ordinance shall become effective immediately from and after its passage. PRESENTED AND APPROVED on First and Final Reading at a regular meeting of the Euless City Council on the 27th day of August 2013, by a vote of 7 ayes, 0 nays, and 0 abstentions. APPROVED: ary Lib a eh Mayor ATTEST: 7 im utter, TRMC City Secretary APPROVED AS TO FORM: Wayne K. Olson City Attorney Ordinance No. 2002, Page 5 of 5 357 ORDINANCE NO. 2007 AN ORDINANCE LEVYING TAXES FOR THE TAX YEAR 2013 FOR THE CITY OF EULESS, TEXAS; PROVIDING FOR CERTAIN EXEMPTIONS THEREFROM; ENACTING PROVISIONS INCIDENT AND RELATING TO THE SUBJECT AND PURPOSE OF THIS ORDINANCE; PROVIDING A SEVERABILITY CLAUSE; REPEALING CONFLICTING ORDINANCES; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, on August 27, 2013, the City Council held a public hearing on the proposed budget for the Fiscal Year 2013-14; and WHEREAS, the City Council has approved, by a separate ordinance adopted on August 27, 2013, an annual budget for the fiscal year beginning October 1, 2013, and ending September 30, 2014 (tax year 2013); 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 2013; and WHEREAS, the City Council held public hearings on the proposed tax rate on August 27, 2013, and September 3, 2013, 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: SECTION 1. The City of Euless, Texas does hereby adopt and levy the following tax rate for tax year 2013 and for each tax year thereafter until otherwise ordained: 0.360619 for the purposes of maintenance and operation 0.109381 for the payment of principal and interest on debt of the City 0.47000 Total tax rate The above tax rate shall be assessed and collected on each One Hundred Dollars 100.00) of assessed value of all taxable property, real, personal and mixed, situated within the corporate limits of the City of Euless on January 1, 2013, 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. 358 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 5.07 PERCENT AND WILL RAISE TAXES FOR MAINTENANCE AND OPERATIONS ON A 100,000 HOME BY APPROXIMATELY $5.49. 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, 2013, and shall become delinquent on February 1, 2014. 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, 2014. Ordinance No.2007,Page 2 of 4 359 SECTION 6. If the tax is unpaid after January 31, 2014, 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, 2013, may pay the remaining one-half of the taxes without penalty or interest before July 1, 2014, as provided and authorized by Section 31.03 of the Texas Property Tax Code. SECTION 8. As provided by Section 33.07 of the Texas Property Tax Code, in the event the taxes become delinquent and remain delinquent on July 1, 2014, 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. 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 11. All ordinances or parts of ordinances in conflict herewith are repealed to the extent of conflict only. Ordinance No.2007,Page 3 of 4 360 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 the 10th day of September 2013, by a vote of 7 ayes, 0 nays, and o abstentions. APPROVED: ale - CAahL' Mary Lib h Mayor ATTEST: i ' Sutter, ''MC City Secretary APPROVED AS TO FORM AND LEGALITY: Wayne K. Olson City Attorney Ordinance No.2007,Page 4 of 4 361 ORDINANCE NO. 2006 AN ORDINANCE ADOPTING THE TAX ROLL FOR TAX YEAR 2013 FOR THE CITY OF EULESS, TEXAS; PROVIDING A SEVERABILITY CLAUSE; AND PROVIDING AN EFFECTIVE DATE. WHEREAS, Tarrant Appraisal District is responsible for the property tax appraisal and exemption administration for the City of Euless; and WHEREAS, on the 25th day of July 2013, Tarrant Appraisal District provided the City with the Certified Appraisal Roll effective for the 2013 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 2013 for the City of Euless, Texas is hereby approved as shown in Exhibit "A". SECTION 2. It is hereby declared to be the intention of the City Council that the phrases, clauses, sentences, paragraphs, and sections of this ordinance are severable, and if any phrase, clause, sentence, paragraph, or section of this ordinance shall be declared unconstitutional by the valid judgment or decree of any court of competent jurisdiction, such unconstitutionality shall not affect any of the remaining phrases, clauses, sentences, paragraphs, and sections of this ordinance, since the same would have been enacted by the City Council without the incorporation in this ordinance of any such unconstitutional phrase, clause, sentence, paragraph or section. SECTION 3. This ordinance shall become effective from and after its date of passage. 362 PRESENTED AND APPROVED ON FIRST AND FINAL READING at a regular meeting of the Euless City Council on the 10th day of September, 2013; by a vote of 7 ayes, o nays, and o abstentions. APPROVED: Mary Lib aleh, Mayor ATTEST: I A Kim Sutter, TRMC City Secretary APPROVED AS TO FORM AND LEGALITY: tD<< 0c, Wayne K. Olson, City Attorney Ordinance No.2006,Page 2 of 2 363                       364 365                       366 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 FY2013-14 and the impact of recommended major capital projects through FY2017-18. 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 3% annually. Sales tax is also projected to grow approximately 3% annually based on new retail development and continued recovery in other sectors. Departmental expenditures include an increase of less than 1% with annual increases for salary plan adjustments, health insurance increases, and changes in depreciation. Funding has also been included in future years to restore positions which are currently authorized but unfunded. Recommended capital programs include funding for the fire suppression and EMS equipment. 367 General Obligation Debt Service The debt component of the tax rate includes debt service requirements for all general debt currently outstanding and projected in the next five years. Under the multi-year capital plan, debt issuance is proposed for the completion of the infrastructure improvements at Glade Parks. The principal and interest requirements associated with the proposed bonds have been included in the multi-year plan. The debt service payments related to Glade Parks will be repaid by revenues from the Glade Parks Tax Increment Reinvestment Zone or assessments to the Glade Parks Public Improvement District. Half Cent Sales Tax Fund The Half Cent Sales Tax operating budget includes salary plan adjustments, health insurance increases, changes in debt service and transfers to CIP for proposed capital projects. Proposed capital includes upgrades to the city’s park system, library computer replacements, and electronic books for library patrons. Funding has also been added in future years to restore currently frozen positions and to provide additional staffing in the parks department and the library. Half Cent Sales Tax Debt Fund The Half Cent Sales Tax Debt Fund includes debt service requirements for all sales tax revenue debt currently outstanding. In addition, a proposed bond sale has been reflected in FY2014-15 for the construction of Phase V at the Texas Star Sports Complex in accordance with the proposed Capital Improvement Plan. Crime Control and Prevention District The Crime Control and Prevention District fund includes salary plan adjustments, health insurance increases, and continuation of existing programs. Capital programs include the continuation of the part-time PSO program. No other changes are proposed. Short-Term Motor Vehicle Tax Fund Short-Term Motor Vehicle Tax revenue has been calculated with a 1% annual increase beginning in FY2014-15. Two-thirds of the total revenue is shared with Dallas and Fort Worth. Expenditures for this fund include transfers to support General Fund operations which are budgeted at 1/3 of Euless’ portion of the revenue. Transfers to the 368 Equipment Replacement Fund have been included to offset a portion of the replacement cost of large equipment purchases. Due to the current depreciation rate of 55%, the equipment replacement fund has not recovered the full replacement cost of this equipment. Transfers to the General Obligation Debt Service Fund have also been included to cover the debt payments on previously issued debt that is paid from car rental proceeds. In addition, funds will be used to cash flow several capital requests. Funding is proposed for the Glade Parks Trail Connection, City and County street overlay projects, computer replacements, radio lease payment and renovation of the development and engineering building. 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 scheduled payments on the outstanding water and wastewater revenue bonds and funding to continue the annual water and wastewater infrastructure improvements. The water and wastewater capital improvements plan includes the expansion of the reclaimed water system, the continuation of the water and wastewater line replacement program, the replacement of the water meter system and relocation of water and wastewater lines associated with the SH 183 expansion. Water and Wastewater Debt Service Fund Debt service transfers are based on current debt outstanding and projected debt for the extension of the reclaimed water line and the meter change out program. Debt service payments for the water tank debt and Phase I of the reclaimed water system expansion will be paid from impact fees as identified in the Impact Fee CIP plan. Additional debt sales are scheduled for the reclaimed water 369 system expansion in FY2015 and FY2017. Except as otherwise noted, debt payments will be paid from system revenue. Drainage Fund The Drainage Utility fund provides for salary plan adjustments, health insurance increases, and changes in depreciation charges. Fleet Service Fund The Fleet Service Fund provides for salary plan adjustments, health insurance increases, and changes in depreciation charges. Transfers from the water and wastewater fund have increased accordingly. Texas Star Golf Course Fund The Golf Course Fund includes modest increases in revenues that are directly attributable to the number of rounds projected, increases in green fees, expected increases in food and beverage sales, and conference centre bookings. Expenses are projected to increase in all divisions as a result of increased rounds, salary plan adjustments, health insurance increases, and depreciation charges. An increase in cost of goods is anticipated as a result of the estimated additional sales volume. Debt service payments are based on actual repayment schedules and include annual transfers from the Golf Course Reserve Fund. Texas Star Sports Complex Fund Revenues are projected to grow marginally and are centered primarily on maintaining current levels of league participation and tournament play. Expenses are projected to increase as a result of pay plan adjustments, health insurance costs, and increased operating costs. Debt service expense is projected based on actual long-term debt commitment. The five year plan continues to show this fund to be self-supporting, with a modest net income each year. In FY2016, the debt on this facility will be paid in full providing approximately $165,000 of additional income. Equipment Replacement Fund The Equipment Replacement Fund assumes a depreciation rate of 55% each year. It includes equipment purchases based on the projected replacement schedule, which is re-evaluated each year. Following the year of purchase, 370 equipment and vehicle purchases are added to the depreciation charge in order to ensure that proper funds will be available for the next scheduled replacement. However, at the current depreciation rate of 55%, some large equipment purchases will need to be subsidized from other funding sources. CLOSING COMMENTS This document is a plan for the future. Many things will certainly change and this document will need to be adjusted accordingly. Future capital projects and the timing of debt issuance can significantly impact the interest and sinking portion of the tax rate. The recommended Multi-Year Plan provides for a level tax rate and continues existing service levels. The Water and Wastewater plan indicates that the City will be facing significant challenges from increased water and wastewater costs which will likely have a significant impact on future rates. While it is understood that this plan is certain to change, it is intended to help guide future decisions. 371 General Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 TAX RATE VARIABLE Tax Rate $0.4700 $0.4700 $0.4700 $0.4700 $0.4700 Tax Rate Change $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 Assessed Value/$100 28,455,520$ 29,309,186$ 30,188,461$ 31,094,115$ 32,026,938$ Amount generated by 1¢ 280,287$ 288,695$ 297,356$ 306,277$ 315,465$ Transfer from Car Rental 1,493,424$ 1,508,358$ 1,523,442$ 1,538,676$ 1,554,063$ Rental Transfer 0.053282 0.052247 0.051233 0.050238 0.049263 EXPENDITURES Departmental Expenditures 33,851,706$ 34,007,509$ 35,203,414$ 36,495,584$ 37,702,110$ Insurance Increase -$ 254,640$ 127,800$ 115,884$ 120,435$ Salary Package -$ 734,651$ 756,691$ 779,392$ 802,773$ Capital Expenses 2,587,894$ -$ -$ -$ -$ Total Expenditures 36,439,600$ 34,996,801$ 36,087,905$ 37,390,860$ 38,625,318$ Proposed Supplemental -$ -$ -$ -$ -$ Proposed Capital -$ 142,600$ 28,000$ -$ -$ STAFFING VARIABLE Full-time Positions 265.25 265.25 266.25 268.25 271.25 Part-time Positions 45.00 45.00 45.00 45.00 45.00 372 General Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 8,859,720 6,321,882 6,195,240 6,199,890 6,348,049 REVENUES Ad valorem taxes(1)10,107,677 10,442,551 10,809,938 11,611,113 12,039,984 Delinquent taxes 48,411 49,863 51,359 52,900 54,487 Penalties 55,000 56,650 58,350 60,100 61,903 Sales taxes 10,228,179 10,535,024 10,951,075 11,354,607 11,745,246 Mixed Beverage 55,000 56,650 58,350 60,100 61,903 Franchise taxes 4,166,298 4,349,226 4,406,380 4,453,110 4,500,966 Fines and fees 4,637,245 4,776,362 4,919,653 5,067,243 5,219,260 Licenses and permits 1,083,030 1,083,030 1,083,030 983,030 983,030 Interest Income 61,725 77,156 96,445 120,557 150,696 Grants 376,325 387,615 399,243 411,220 423,557 Tower Lease 400,000 412,000 424,360 437,091 450,204 Transfers from Car Rental 1,493,424 1,508,358 1,523,442 1,538,676 1,554,063 General & Administrative Charges 1,076,048 1,161,471 1,218,625 1,265,355 1,313,211 Miscellaneous 113,400 116,802 120,306 123,915 130,633 Total Revenues 33,901,762 35,012,759 36,120,555 37,539,019 38,689,142 EXPENDITURES Administration (3,152,178) (3,167,939) (3,183,779) (3,199,697) (3,215,696) Finance (1,296,985) (1,303,470) (1,309,987) (1,366,537) (1,423,370) Police Protection (12,208,825) (12,269,869) (12,331,218) (12,392,875) (12,506,339) Fire Protection (8,589,638) (8,632,586) (8,675,749) (8,719,128) (8,762,724) Planning & Development (610,741) (613,795) (666,864) (670,198) (673,549) Community Services (2,365,134) (2,376,960) (2,388,844) (2,400,789) (2,412,793) Public Works (1,671,473) (1,679,830) (1,688,230) (1,896,671) (1,956,154) Non-Departmental - Operating (3,956,732) (4,952,352) (5,843,234) (6,744,965) (7,674,694) Operating Expenditures (33,851,706) (34,996,801) (36,087,905) (37,390,860) (38,625,318) Capital Expenses (carryover)(2,587,894) - - - - Total Expenditures (36,439,600) (34,996,801) (36,087,905) (37,390,860) (38,625,318) Designated Reserves (307,587) (200,000) (150,000) (150,000) - Recommended Reserves per Policy (5,564,664) (5,752,899) (5,932,258) (6,146,443) (6,349,367) Available for Supplemental 50,056 15,958 32,650 148,159 63,824 Proposed Supplemental - - - - - Remaining Supplemental 50,056 15,958 32,650 148,159 63,824 Additional Available for Capital 399,575 368,983 112,982 (96,552) (1,318) Total Available for Capital 449,631 384,942 145,632 51,606 62,506 Proposed Capital(2)(142,600) (28,000) - - Remaining Funds Available 449,631 242,342 117,632 51,606 62,506 ENDING FUND BALANCE 6,321,882 6,195,240 6,199,890 6,348,049 6,411,873 Tax Rate Variable Assessed Taxable Value/$100 28,455,520 29,309,186 30,188,461 31,094,115 32,026,938 Amount generated by 1¢ tax 280,287 288,695 297,356 306,277 315,465 I&S Rate 0.109381 0.108285 0.106465 0.090895 0.088342 General Fund 0.360619 0.361715 0.363535 0.379105 0.381658 Total Tax Rate 0.470000 0.470000 0.470000 0.470000 0.470000 Rollback I&S 0.109381 0.108285 0.106465 0.090895 0.088342 Rollback M&O 0.376570 0.377223 0.378837 0.381105 0.396496 Total Rollback Rate 0.485951 0.485508 0.485302 0.472000 0.484839 M&O Rollback Amount 10,554,763 10,945,530 11,322,135 11,731,620 12,571,581 Tax Rate Equiv - Motor Vehicle Tax 0.053282 0.052247 0.051233 0.050238 0.049263 Staffing Variable Full-time positions 265.25 265.25 266.25 268.25 271.25 Part-time positions 45.00 45.00 45.00 45.00 45.00 (2) Proposed Capital will only be funded if excess reserves are available. (1) Collection Rate for M&O for future years is 99%. Note: Non-departmental operating includes salary plan, Increase in city's insurance contribution & increase in equipment depreciation. 373 General Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions  Property Taxes Projections are based on 3% increase in assessed values Prior Year Property Taxes Projected average growth of 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%. Franchise Fees Projected average growth of 2%. Fines & Fees Projected average growth of 3%. Licenses & Permits Projected relatively flat with some decline due to projected build out. Interest Income Projected increase due to expected rise in interest rates. Grants Projected average growth of 3%. Tower Lease Projected average growth of 3%. Transfers Based on administrative fees from the utility operations and 1/3 of Euless’ portion of car rental tax. Miscellaneous Projected average growth of 3%, less rental income. 374 General Obligation Debt Service Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 558,289 434,838 376,338 343,338 335,588 REVENUES Ad valorem taxes 2,948,975 3,007,007 3,045,168 2,677,819 2,680,685 Delinquent taxes 19,674 20,000 20,000 20,000 20,000 Penalties 20,000 20,000 20,000 20,000 20,000 Interest Income 1,000 1,500 2,000 2,250 2,500 Transfer from Glade Parks PID/TIRZ 241,244 415,700 798,234 857,694 949,419 Transfer from Car Rental 198,443 200,912 198,151 202,175 203,459 Total Revenues 3,429,336 3,665,119 4,083,553 3,779,938 3,876,063 EXPENDITURES Principal (2,680,000) (2,770,000) (3,085,000) (2,810,000) (3,025,000) Interest (870,787) (951,619) (1,029,553) (975,688) (856,563) Bank Charges (2,000) (2,000) (2,000) (2,000) (2,000) Total Expenditures (3,552,787) (3,723,619) (4,116,553) (3,787,688) (3,883,563) Recommended Reserves per Policy (296,066) (310,302) (343,046) (315,641) (323,630) ENDING FUND BALANCE 434,838 376,338 343,338 335,588 328,088 Tax Rate Variable Assessed Taxable Value/$100 26,960,580 27,769,397 28,602,479 29,460,554 30,344,370 Amount generated by 1¢ tax 269,606 277,694 286,025 294,606 303,444 I&S Rate 0.109381 0.108285 0.106465 0.090895 0.088342 General Fund 0.360619 0.361715 0.363535 0.379105 0.381658 Total Tax Rate 0.470000 0.470000 0.470000 0.470000 0.470000 Tax Rate Equiv - Motor Vehicle Tax 0.007360 0.007235 0.006928 0.006863 0.006705 Debt Issuance Variable: Beginning debt outstanding** 23,315,000 20,635,000 23,865,000 23,845,000 21,035,000 Principal Retired (2,680,000) (2,770,000) (3,085,000) (2,810,000) (3,025,000) Principal Issued (Proposed)6,000,000 3,065,000 - - Ending debt outstanding 20,635,000 23,865,000 23,845,000 21,035,000 18,010,000 ** Excludes self supporting taxable GO Refunding Bonds (Dallas Stars Center) 375 Half Cent Sales Tax Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 1,971,673 1,133,564 980,063 1,261,590 1,538,225 REVENUES Sales taxes 4,092,732 4,214,010 4,380,430 4,541,843 4,698,098 Interest Income 1,300 1,625 2,031 2,539 3,174 Transfer from EDC Reserve 6,500 6,500 3,500 3,500 3,500 Total Revenues 4,100,532 4,222,135 4,385,961 4,547,882 4,704,772 EXPENDITURES Parks (1,560,137) (1,591,340) (1,723,167) (1,862,630) (2,009,882) Library (1,040,124) (1,060,926) (1,132,145) (1,297,788) (1,373,744) Economic Development (305,103) (322,785) (332,569) (342,449) (352,423) Debt Service (904,615) (907,103) (524,995) (401,368) (387,528) Non-Departmental - Operating (238,853) (317,552) (291,558) (267,012) (246,704) Operating Expenditures (4,048,832) (4,199,706) (4,004,434) (4,171,248) (4,370,282) Capital Expenditures (889,809) - - - - Total Expenditures (4,938,641) (4,199,706) (4,004,434) (4,171,248) (4,370,282) Designated Reserves (5,163) Recommended Reserves per Policy (500,000) (500,000) (500,000) (500,000) (500,000) Available for Supplemental 51,700 22,428 381,528 376,634 334,490 Proposed Supplemental - - - - - Remaining Supplemental 51,700 22,428 381,528 376,634 334,490 Additional Available for Capital 576,701 633,564 480,063 761,590 1,038,225 Total Available for Capital 628,401 655,992 861,590 1,138,225 1,372,714 Proposed Capital: Transfer to EDC Debt Service (75,930) Misc Park Improvements (75,000) (75,000) (75,000) (75,000) Hardware Software Replacement (15,000) (15,000) (15,000) (15,000) E-books (10,000) (10,000) (10,000) (10,000) Trailwood Park Improvements (220,500) Proposed Capital (175,930) (100,000) (100,000) (320,500) Remaining Funds Available 628,401 480,063 761,590 1,038,225 1,052,214 ENDING FUND BALANCE 1,133,564 980,063 1,261,590 1,538,225 1,552,214 Staffing Variable: Full-time positions 21.25 21.25 22.25 24.25 25.25 Part-time positions 17.00 21.00 23.00 25.00 27.00 376 Half Cent Sales Tax Debt Service and Debt Reserve Funds Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 913,529 913,529 913,529 522,636 399,009 REVENUES Transfer from EDC Operations 904,615 983,033 524,995 401,368 387,528 Interest Income 6,500 6,500 3,500 3,500 3,500 Total Revenues 911,115 989,533 528,495 404,868 391,028 EXPENSES Principal (875,000) (890,000) (372,600) (252,600) (242,600) Interest (29,315) (92,733) (152,095) (148,468) (144,628) Bank Charges (300) (300) (300) (300) (300) Total Expenses (904,615) (983,033) (524,995) (401,368) (387,528) Transfer to EDC Operations (6,500) (6,500) (3,500) (3,500) (3,500) Transfer to Excess Reserves to Capital (390,893) (123,627) (13,840) Total Transfers (6,500) (6,500) (394,393) (127,127) (17,340) Recommended Reserves per Policy * (906,803) (906,803) (524,695) (401,068) (387,228) ENDING FUND BALANCE 913,529 913,529 522,636 399,009 385,169 Debt Issuance Variable: Beginning debt outstanding 2,050,000 1,175,000 4,437,000 4,272,000 4,227,000 Principal retired (875,000) (890,000) (165,000) (45,000) (35,000) Principal Issued (proposed) - 4,152,000 - - Ending debt outstanding 1,175,000 4,437,000 4,272,000 4,227,000 4,192,000 *Recommended reserve level equal to the maximum annual debt outstanding 377 Crime Control & Prevention District Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 580,338 330,101 341,435 376,762 432,875 REVENUES Sales taxes 1,969,642 2,107,005 2,190,215 2,270,921 2,349,049 Interest Income 160 200 250 313 391 Total Revenues 1,969,802 2,107,205 2,190,465 2,271,234 2,349,440 EXPENDITURES Police Protection (1,958,433) (2,024,371) (2,083,638) (2,143,621) (2,205,388) Capital Expenditures (261,606) Total Expenditures (2,220,039) (2,024,371) (2,083,638) (2,143,621) (2,205,388) Recommended Reserves per Policy (321,934) (332,773) (342,516) (352,376) (362,530) Available for Supplemental 11,369 82,834 106,827 127,613 144,052 Proposed Supplemental - - - - Remaining Supplemental 11,369 82,834 106,827 127,613 144,052 Additional Available for Capital (3,202) (2,672) (1,081) 24,386 70,345 Total Available for Capital 8,167 80,162 105,747 151,999 214,397 Proposed Capital(1)- (71,500) (71,500) (71,500) (71,500) Remaining Funds Available 8,167 8,662 34,247 80,499 142,897 ENDING FUND BALANCE 330,101 341,435 376,762 432,875 505,427 Staffing Variable: Full-time positions 17.0 17.0 17.0 17.0 17.0 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. 378 Short-Term Motor Vehicle Tax Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 3,715,805 4,435,664 5,273,914 5,432,923 7,033,591 REVENUES Motor Vehicle Tax 13,440,816 13,575,224 13,710,976 13,848,086 13,986,567 Interest Income 21,935 27,419 34,273 42,842 53,552 Total Revenues 13,462,751 13,602,643 13,745,250 13,890,928 14,040,119 EXPENDITURES DFW Rebate (8,960,544) (9,050,149) (9,140,651) (9,232,057) (9,324,378) Transfer to Equipment Replacement (149,670) (671,817) (191,437) (371,376) (133,500) Transfer to Debt Service (698,443) (198,443) (200,911) (198,151) - Transfer to General Fund (1,493,424) (1,508,358) (1,523,442) (1,538,676) (1,554,063) Transfer to Golf CIP (75,000) - - - - Operating Expenditures (11,377,081) (11,428,768) (11,056,441) (11,340,261) (11,011,941) Capital Expenses (1,365,811) - - - - Total Expenditures (12,742,892) (11,428,768) (11,056,441) (11,340,261) (11,011,941) Recommended Reserves per Policy (2,000,000) (2,000,000) (2,000,000) (2,000,000) (2,000,000) Available for Supplemental 2,085,670 2,173,875 2,688,809 2,550,667 3,028,178 Additional Available for Capital 349,994 2,435,664 3,273,914 3,432,923 5,033,591 Total Available for Capital 2,435,664 4,609,539 5,962,723 5,983,591 8,061,769 Proposed Capital: Glade Parks Trail Connector (287,625) - - - Development / Engineering Bldg - (1,579,800) - Radio Lease Payment (98,000) - - - Computer Hardware/Software (350,000) (350,000) (350,000) (350,000) Street Overlay (300,000) (300,000) (300,000) (300,000) Transfer to Street CIP (300,000) (300,000) (300,000) (984,000) Transfer to Car Rental CIP - - - - Proposed Capital (1,335,625) (2,529,800) (950,000) (1,634,000) Remaining Funds Available 2,435,664 3,273,914 3,432,923 5,033,591 6,427,769 ENDING FUND BALANCE 4,435,664 5,273,914 5,432,923 7,033,591 8,427,769 379 Water and Wastewater Fund Executive Summary Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 RATES Water Base Rate $8.45 $8.45 $8.45 $8.45 $8.45 Water Consumption Rate (1)Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increase $0.19 $0.30 $0.23 $0.21 $0.19 Wastewater Base Rate $7.25 $7.25 $7.25 $7.25 $7.25 Wastewater Consumption Rate(1)$3.19 $3.68 $3.87 $4.08 $4.29 Proposed Wastewater Rate Increase $0.36 $0.49 $0.19 $0.21 $0.21 EXPENSES Departmental Expenditures (16,336,333)$ (17,401,636)$ (18,274,948)$ (19,109,161)$ (19,839,850)$ Salary Package (106,584)$ (109,782)$ (113,075)$ (116,467)$ (119,961)$ Transfers (1,000,000)$ (1,000,000)$ (1,000,000)$ (1,000,000)$ (1,000,000)$ G&A/Franchise Fee (1,994,390)$ (2,249,880)$ (2,362,008)$ (2,453,222)$ (2,546,615)$ Service Center (1,157,728)$ (1,190,464)$ (1,205,279)$ (1,220,226)$ (1,280,615)$ Debt Service (157,800)$ (545,377)$ (616,067)$ (626,425)$ (675,620)$ Capital (456,654)$ -$ -$ -$ -$ Total Expenses (21,209,489)$ (22,497,138)$ (23,571,377)$ (24,525,501)$ (25,462,660)$ Proposed Supplemental -$ -$ -$ -$ -$ Proposed Capital -$ -$ -$ -$ -$ STAFFING VARIABLE Full-time Positions 42.50 42.50 42.50 42.50 42.50 Part-time Positions 3.00 3.00 3.00 3.00 3.00 (1) Includes Proposed Water & Wastewater Rate Increase 380 Water and Wastewater Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 4,881,488 4,492,948 4,644,607 4,868,309 5,075,031 REVENUES Water Service 12,016,997 12,669,780 13,321,757 13,826,839 14,255,928 Wastewater Service 7,483,295 8,305,203 8,618,471 8,963,740 9,309,009 Reclaimed Water Service 194,657 358,484 472,361 488,667 598,801 Sanitation Service 190,000 195,700 201,571 207,618 213,847 Sale of New Meter/Reconnect 245,000 252,350 259,921 267,718 275,750 Inspection Fees 65,000 66,950 68,959 71,027 73,158 Penalties 260,000 267,800 275,834 284,109 292,632 Miscellaneous 35,000 35,000 35,000 35,000 35,000 Interest Income 30,000 37,500 46,875 58,594 73,242 Initiation & Transfer Fees 26,000 26,780 27,583 28,411 29,263 Recycling Fees 275,000 283,250 291,748 300,500 309,515 Total Revenues 20,820,949 22,498,797 23,620,079 24,532,223 25,466,145 Transfer from W/WW Reserve - 150,000 175,000 200,000 200,000 Total Available 20,820,949 22,648,797 23,795,079 24,732,223 25,666,145 EXPENSES (1) Utility Billing (426,802) (428,936) (431,081) (433,236) (435,402) Recycling (41,300) (41,507) (41,714) (41,923) (42,132) Geographic Information Sys.(518,567) (521,160) (523,766) (526,384) (529,016) City Engineer (321,025) (322,630) (324,243) (325,864) (327,494) Water Production (7,248,269) (7,563,036) (7,974,986) (8,366,656) (8,636,731) Water Distribution (834,224) (887,445) (925,482) (943,661) (991,383) Wastewater Treatment (3,999,168) (4,571,594) (4,857,193) (5,142,536) (5,412,463) Meter Reading (59,740) (60,039) (60,339) (60,641) (60,944) Transfers (1,000,000) (1,000,000) (1,000,000) (1,000,000) (1,000,000) G&A/Franchise Fee (1,994,390) (2,249,880) (2,362,008) (2,453,222) (2,546,615) Fleet Services (1,157,728) (1,190,464) (1,205,279) (1,220,226) (1,280,615) W&WW Debt (157,800) (545,377) (616,067) (626,425) (675,620) Non-Departmental - Operating (2,993,822) ($3,115,071)(3,249,219) (3,384,727) (3,524,246) Operating Expenses (20,752,835) (22,497,138) (23,571,377) (24,525,501) (25,462,660) Capital Expenses (456,654) - - - - Total Expenses (21,209,489) (22,497,138) (23,571,377) (24,525,501) (25,462,660) Recommended Reserves per Policy (4,264,281) (4,622,700) (4,843,434) (5,039,487) (5,232,054) Available for Supplemental 68,114 1,659 48,702 6,722 3,485 Proposed Supplemental - - - - - Remaining Supplemental 68,114 1,659 48,702 6,722 3,485 Additional Available for Capital 160,553 20,248 (23,827) 28,822 42,977 Total Available for Capital 228,667 21,907 24,875 35,544 46,462 Proposed Capital (2)- - - - Remaining Funds Available 228,667 21,907 24,875 35,544 46,462 ENDING FUND BALANCE 4,492,948 4,644,607 4,868,309 5,075,031 5,278,515 Rates Water Base Rate $8.45 $8.45 $8.45 $8.45 $8.45 Consumption/1,000 gallons Tiered Tiered Tiered Tiered Tiered Proposed Water Rate Increases - All Tiers $0.19 $0.30 $0.23 $0.21 $0.19 Wastewater Base Rate $7.25 $7.25 $7.25 $7.25 $7.25 90% of Metered Water Usage/1000 gallons (3)$3.19 $3.68 $3.87 $4.08 $4.29 Proposed Wastewater Rate Increases $0.36 $0.49 $0.19 $0.21 $0.21 Staffing Variable Full-time Positions 42.50 42.50 42.50 42.50 42.50 Part-time positions 3.00 3.00 3.00 3.00 3.00 (1) Expense presentation in multi-year plan may vary from budget year presentation (2) Proposed Capital will only be funded if excess reserves are available. (3) FY14 Includes Proposed Water & Wastewater Rate Increases 381 Water & Wastewater Fund Five Year Plan Revenue Assumptions Revenue Source Assumptions  Interest Income Projected increase based on expected increase in interest rates. Sanitation Services Based on average growth of 3%. Water Service Based on projected rate increases sufficient to cover increased cost and TRA rate increases. Wastewater Service Based on projected rate increases sufficient to cover increased cost and TRA rate increases Reclaimed Water Service Based on projected expansion of the system with projected rates sufficient to cover cost increases and Fort Worth rate increases. Sale of New Meters Based on average growth of 3%. Reconnect Fees Based on average growth of 3%. Inspection Fees Based on average growth of 3%. Miscellaneous Projected to be relatively flat. Penalties Based on average growth of 3%. Initiation & Transfer Fees Based on average growth of 3%. Recycling Fees Based on average growth of 3%. 382 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 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 826,595 826,595 825,995 825,695 825,104 REVENUES Transfer from W&WW Operations 157,800 545,377 616,067 626,425 675,620 Transfer from Impact Fees 370,901 368,733 364,876 368,227 373,582 Total Revenues 528,701 914,111 980,943 994,652 1,049,202 EXPENSES Principal (405,000) (555,000) (580,000) (600,000) (645,000) Interest (123,401) (359,411) (400,943) (394,943) (404,502) Bank Charges (300)(300)(300)(300)(300) Total Expenses (528,701) (914,711) (981,243) (995,243) (1,049,802) Recommended Reserves per Policy * (290,990) (278,494) (368,774) (371,528) (357,128) ENDING FUND BALANCE 826,595 825,995 825,695 825,104 824,504 Debt Issuance Variable: Beginning debt outstanding 4,690,000 8,285,000 9,122,000 8,542,000 8,644,000 Principal retired (405,000) (555,000) (580,000) (600,000) (645,000) Principal Issued (Proposed)4,000,000 1,392,000 - 702,000 - Ending debt outstanding 8,285,000 9,122,000 8,542,000 8,644,000 7,999,000 *Recommended reserve level equal to the average annual W&WW debt outstanding 383 Drainage Utility Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 193,151 176,211 185,755 200,417 220,822 REVENUES Drainage Fees 700,000 721,000 742,630 764,909 787,856 Penalties 9,000 9,000 9,000 9,000 9,000 Interest Income 500 625 781 977 1,221 Total Revenues 709,500 730,625 752,411 774,885 798,077 EXPENSES Operating Expenses (701,440) (721,081) (737,749) (754,480) (771,706) Capital Expenses (25,000) - - - - Total Expenses (726,440) (721,081) (737,749) (754,480) (771,706) Recommended Reserves per Policy (144,132) (148,167) (151,592) (155,030) (158,570) Available for Supplemental 8,060 9,544 14,662 20,405 26,371 Proposed Supplemental - - - - - Remaining Supplemental 8,060 9,544 14,662 20,405 26,371 Additional Available for Capital 24,019 28,044 34,163 45,387 62,252 Total Available for Capital 32,079 37,588 48,825 65,792 88,623 Proposed Capital - - - - Remaining Funds Available 32,079 37,588 48,825 65,792 88,623 ENDING FUND BALANCE 176,211 185,755 200,417 220,822 247,193 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 0.0 384 Fleet Services Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 77,893 62,993 62,993 62,993 62,993 REVENUES Transfer from W&WW Fund 1,173,610 1,190,464 1,205,279 1,220,226 1,280,615 Total Revenues 1,173,610 1,190,464 1,205,279 1,220,226 1,280,615 EXPENSES Service Center (1,173,610) (1,190,464) (1,205,279) (1,220,226) (1,280,615) Capital Expenses (14,900) - - - - Total Expenses (1,188,510) (1,190,464) (1,205,279) (1,220,226) (1,280,615) Available for Supplemental - - - - - Proposed Supplemental - - - - - Remaining Supplemental - - - - - Additional Available for Capital 62,993 62,993 62,993 62,993 62,993 Total Available for Capital 62,993 62,993 62,993 62,993 62,993 Proposed Capital - - - - - Remaining Funds Available 62,993 62,993 62,993 62,993 62,993 ENDING FUND BALANCE 62,993 62,993 62,993 62,993 62,993 Staffing Variable: Full-time positions 5.0 5.0 5.0 5.0 5.0 Part-time positions 0.0 0.0 0.0 0.0 0.0 385 Texas Star Golf Course Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 25,748 25,748 157,252 227,466 290,626 REVENUES Green Fees 898,875 1,412,165 1,431,211 1,465,193 1,510,080 Driving Range Fees 53,933 84,730 85,873 87,912 90,605 Cart Rental Fees 215,730 338,920 343,491 351,646 362,419 Club Rental Fees 26,966 42,365 42,936 43,956 45,302 Merchandise Sales 201,641 308,558 312,720 320,145 329,952 Tobacco 3,231 3,389 3,435 3,516 3,624 Food Sales 973,368 1,216,580 1,232,988 1,262,264 1,300,934 Non-Alcoholic Beverage Sales 110,771 152,514 154,571 158,241 163,089 Alcohol Sales 301,174 421,531 427,216 437,360 450,759 Catering Fees 39,101 63,547 64,404 65,934 67,954 Monthly Fees 80,898 100,601 104,122 107,766 111,538 Membership Fees 2,247 2,925 2,940 2,954 2,969 Rental Income 155,019 155,296 158,402 161,570 164,801 Interest Income 191 - - - - GF Transfer 12,867 16,805 17,031 17,436 17,970 H/M Transfer 235,000 200,000 200,000 200,000 200,000 Reserve Transfer 513,000 Other 2,000 1,000 1,000 1,000 1,000 Total Revenues 3,826,012 4,520,926 4,582,340 4,686,893 4,822,997 EXPENDITURES Golf Course Maintenance (842,312) (935,802) (966,216) (1,000,033) (1,037,534) Golf Course Pro Shop (222,221) (245,329) (253,302) (262,168) (271,999) Golf Course Food & Beverage (633,235) (753,725) (778,221) (805,459) (835,664) Conference Centre (284,418) (268,404) (277,127) (286,827) (297,583) Cart/Driving Range Operations (110,722) (188,702) (194,835) (201,654) (209,216) Non-Departmental - Operating (395,032) (390,108) (426,107) (435,317) (438,487) Debt Service (441,085) (442,355) (433,951) (422,806) (427,904) Equipment Replacement (226,089) (254,530) (259,621) (264,813) (270,109) COGS-Merchandise (141,149) (215,991) (218,904) (224,101) (230,967) COGS-Food (345,546) (431,886) (437,711) (448,104) (461,832) COGS-Beverage (36,554) (50,330) (51,008) (52,219) (53,819) COGS-Alcohol (118,662) (166,083) (168,323) (172,320) (177,599) COGS-Catering (27,371) (44,483) (45,083) (46,154) (47,568) COGS-Tobacco (1,616) (1,695) (1,717) (1,758) (1,812) Total Expenses (3,826,012) (4,389,423) (4,512,126) (4,623,733) (4,762,092) Recommended Reserves per Policy*- - - - - Available for Supplemental - 131,504 70,214 63,160 60,905 Proposed Supplemental - - - - - Remaining Supplemental - 131,504 70,214 63,160 60,905 Additional Available for Capital 25,748 25,748 157,252 227,466 290,626 Total Available for Capital 25,748 288,755 297,680 353,786 412,436 Proposed Capital - - - - - Remaining Funds Available 25,748 288,755 297,680 353,786 412,436 ENDING FUND BALANCE 25,748 157,252 227,466 290,626 351,531 Estimated # of Rounds 22,402 37,098 37,283 37,609 38,103 Staffing Variable: Full-time positions 13.75 13.75 13.75 13.75 13.75 Part-time positions (Workforce)57.0 57.0 57.0 57.0 57.0 386 Texas Star Sports Complex Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 179,991 207,958 237,584 256,155 436,865 REVENUES Tournament Fees 260,000 260,000 260,000 260,000 260,000 Concessions 249,000 249,000 249,000 249,000 249,000 Alcohol Sales 210,000 210,000 210,000 210,000 210,000 Memberships/Leagues 500,000 500,000 500,000 500,000 500,000 Admissions 39,600 39,600 39,600 39,600 39,600 Advertising/Sponsorships 28,000 28,000 28,000 28,000 28,000 Sales of Goods 135,000 135,000 135,000 135,000 135,000 Miscellaneous/Events 1,000 1,000 1,000 1,000 1,000 Interest Income 200 200 200 200 200 Rental Income 43,000 43,000 43,000 43,000 43,000 Batting Cages 10,000 10,000 10,000 10,000 10,000 Transfer from Other Fund 32,780 31,880 32,640 - - Total Revenues 1,508,580 1,507,680 1,508,440 1,475,800 1,475,800 EXPENSES Operations (1,280,958) (1,283,769) (1,290,994) (1,292,025) (1,299,396) Equipment Replacement (2,975) (3,005) (3,035) (3,065) (3,096) Transfer to Debt Service (196,680) (191,280) (195,840) - - Operating Expenses (1,480,613) (1,478,054) (1,489,869) (1,295,090) (1,302,492) Capital Expenses - - - - - Total Expenses (1,480,613) (1,478,054) (1,489,869) (1,295,090) (1,302,492) Minimum Reserves per Policy - - - - - Available for Supplemental 27,967 29,626 18,571 180,710 173,308 Proposed Supplemental - - - - - Remaining Supplemental 27,967 29,626 18,571 180,710 173,308 Additional Available for Capital 179,991 207,958 237,584 256,155 436,865 Total Available for Capital 207,958 237,584 256,155 436,865 610,173 Proposed Capital - - - - - Remaining Funds Available 207,958 237,584 256,155 436,865 610,173 ENDING FUND BALANCE 207,958 237,584 256,155 436,865 610,173 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 26.0 387 Equipment Replacement Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 2,613,055 2,196,331 2,468,145 2,768,150 2,325,894 REVENUES General Fund Depreciation 632,833 639,161 645,553 652,008 658,529 TSSC Depreciation 2,975 3,005 3,035 3,065 3,096 Water/Wastewater Depreciation 66,712 67,379 68,053 68,733 69,421 Drainage Depreciation 2,234 2,256 2,279 2,302 2,325 Fleet Services Depreciation 4,437 4,481 4,526 4,571 4,617 EDC Parks Depreciation 7,626 7,702 7,779 7,857 7,936 Texas Star Depreciation 226,089 254,530 259,621 264,813 270,109 Car Rental Transfer 149,670 671,817 191,437 371,376 133,500 Sale of Assets 25,000 25,000 25,000 25,000 25,000 Interest Income 3,000 3,750 3,750 5,000 7,500 Total Revenues 1,120,576 1,679,082 1,211,033 1,404,726 1,182,032 EXPENSES Equipment Replacements (1,537,300) (1,407,268) (911,028) (1,846,982) (925,297) Total Expenses (1,537,300) (1,407,268) (911,028) (1,846,982) (925,297) Available for Capital 2,196,331 2,468,145 2,768,150 2,325,894 2,582,629 Proposed Capital - - - - - ENDING FUND BALANCE 2,196,331 2,468,145 2,768,150 2,325,894 2,582,629 Depreciation Rate 55%55%55%55%55% 388 Health Insurance Fund Multi-Year Financial Plan Base Year Year 2 Year 3 Year 4 Year 5 Budget Projected Projected Projected Projected 2013-14 2014-15 2015-16 2016-17 2017-18 BEGINNING BALANCE 2,706,633 2,616,410 2,628,410 2,643,410 2,660,910 REVENUES Premiums collected from Employees 1,677,416 1,564,889 1,633,717 1,705,861 1,781,486 City Contribution 4,318,600 4,694,667 4,901,152 5,117,584 5,344,459 Interest Income 10,000 12,000 15,000 17,500 20,000 Total Revenues 6,006,016 6,271,556 6,549,869 6,840,946 7,145,945 EXPENSES Operating Expenses (104,430) (107,513) (110,011) (112,575) (115,219) OPEB Trust Contribution (400,000) (400,000) (400,000) (400,000) (400,000) Insurance Claims (3,521,311) (3,697,377) (3,882,245) (4,076,358) (4,280,176) RX Claims (888,085) (932,489) (979,114) (1,028,069) (1,079,473) Re-insurance Fees (428,920) (441,788) (455,041) (468,692) (482,753) Insurance Services (270,663) (278,783) (287,146) (295,761) (304,634) Employee Wellness Program (18,240) (18,787) (19,351) (19,931) (20,529) Claims Contingency (364,590) (382,820) (401,960) (422,058) (443,161) Operating Expenses (5,996,239) (6,259,556) (6,534,869) (6,823,446) (7,125,945) Capital Carryover (100,000) - - - - Total Expenses (6,096,239) (6,259,556) (6,534,869) (6,823,446) (7,125,945) Designated Reserves (400,000) Recommended Reserves per Policy (2,204,698) (2,314,933) (2,430,680) (2,552,214) (2,679,824) Available for Supplemental 9,777 12,000 15,000 17,500 20,000 Proposed Supplemental - - - - - Remaining Supplemental 9,777 12,000 15,000 17,500 20,000 Additional Available for Capital 1,935 301,477 197,730 91,196 (18,914) Total Available for Capital 11,712 313,477 212,730 108,696 1,086 Proposed Capital - - - - - Remaining Funds Available 11,712 313,477 212,730 108,696 1,086 ENDING FUND BALANCE 2,616,410 2,628,410 2,643,410 2,660,910 2,680,910 Estimated City Contribution Per Employee Per Month 950 1,030 1,069 1,105 1,142 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 0.0 389                       390 391                       392 Prog.YearDeptFund DivisionProgram DescriptionType Cost Req.Non-Departmental Car RentalNon-Departmental Special Legal FundCapital200,000$ 2014Non-Departmental Car RentalNon-Departmental Relocation ServicesCapital200,000$ 2014Non-Departmental Car RentalNon-Departmental County OverlayCapital300,000$ 2014Non-Departmental Car RentalNon-Departmental Transfer to Street CIPCapital189,786$ 2014Non-Departmental Car RentalCar Rental CIP Transfer to Car Rental CIPCapital117,000$ 2014FinanceGeneralAdministration CopierCapital11,000$ 2014FireGeneralEMS/Suppression SCBA ReplacementCapital125,000$ 2014FireGeneralEMS/Suppression Lifepak 15 Heart Monitor Defibrillators (Phase 2 of 3)Capital124,994$ 2014FireGeneralEMS/Suppression Reserve Truck Equipment PackageCapital35,467$ 2014FireGeneralEMS/Suppression Treadmills (final phase)Capital15,000$ 2014FireGeneralEMS/Suppression Hand Tool ReplacementsCapital22,255$ 2014FireGeneralEMS/Suppression Weight Training EquipmentCapital12,000$ 2014Info SvcsGeneralInfo Svcs Hardware/Software Replacement - GFCapital104,380$ 2014Info SvcsGeneralInfo Svcs Court TechnologyCapital81,220$ 2014Info SvcsGeneralInfo Svcs Document Imaging SystemCapital104,877$ 2014Info SvcsGeneralInfo Svcs IPad-Fire MarshallCapital2,275$ 2014Info SvcsGeneralInfo Svcs IPads-Facilities (4)Capital5,500$ 2014PACSGeneralSr Citizen Ctr Security Camera System for Senior CenterCapital8,144$ 2014PACSGeneralSr Citizen Ctr Cardio Equipment for Senior CenterCapital29,938$ 2014Fleet & FacilityGeneralFacility HVAC-Package Unit Replacements (year 2 of 3)Capital68,000$ 2014Fleet & FacilityGeneralFacility Gym Light ReplacementCapital12,500$ 2014Fleet & FacilityGeneralFacility Carpet Replacement-PACS BuildingCapital16,500$ 2014Fleet & FacilityGeneralFacility Animal Shelter-Repaint Kennels and Associated RoomsCapital8,000$ 2014Fleet & FacilityGeneralFacility EFLC-Front Exterior Canopy LinerCapital28,000$ 2014PoliceGeneralPatrol Division Local S.T.E.P.Capital50,000$ 2014Public WorksGeneralStreet Maintenance Street ZipperCapital130,000$ 2014CAPITAL REQUESTS(Sorted by Year, Fund, Dept)City Manager Recommended and Funded393 Prog.YearDeptFund DivisionProgram DescriptionType Cost Req.CAPITAL REQUESTS(Sorted by Year, Fund, Dept)City Manager Recommended and FundedInfo SvcsGeneralInfo Svcs Police Hardware-Virtual StorageCapital32,602$ 2014Info SvcsGeneralInfo Svcs Data Encryption Software AS/400Capital7,700$ 2014PoliceGeneralAdministration Part-Time Court OfficerCapital16,000$ 2014Fleet & FacilityGeneralFacility Part-Time Building CustodianCapital20,000$ 2014Non-Departmental GeneralNon-Departmental RetirementsCapital225,000$ 2014FireGeneralEMS/Suppression OvertimeCapital25,000$ 2014Non-Departmental GeneralNon-Departmental City's Match for Tarrant County Home Program/CPRCapital75,000$ 2014Non-Departmental GeneralNon-Departmental Street Overlay Capital300,000$ 2014Non-Departmental GeneralNon-Departmental Radio Lease Payment (Year 4 of 5)Capital98,000$ 2014Non-Departmental GeneralGeneral CIP ADA Facility ImprovementsCapital50,000$ 2014PACSHotel/MotelHotel/Motel Security Camera System for MuseumCapital6,398$ 2014PACSHotel/MotelHotel/Motel Tourism Brochure Distribution ProgramCapital9,000$ 2014Hotel/MotelHotel/Motel Conference Center ImprovementsCapital40,000$ 2014PlanningEDCPlanning Planning ConsultantsCapital200,000$ 2014PlanningEDCPlanning Aerial MuralCapital3,150$ 2014Info SvcsEDCInfo Svcs Hardware/Software Replacement - EDCCapital5,868$ 2014PACSEDCParks Heritage Park PaintingCapital7,500$ 2014PACSEDCParks Lights-Villages of Bear Creek Parking Lot (Dog Park)Capital7,000$ 2014Non-Departmental EDCParks Parks UpgradesCapital200,000$ 2014LibraryEDCLibrary Library FurnishingsCapital14,011$ 2014LibraryEDCLibrary Security Camera System UpgradeCapital5,970$ 2014Fleet & FacilityEDCFacility Library AV System ReplacementCapital11,500$ 2014Fleet & FacilityEDCFacility Library Entrance Wall PaperCapital8,800$ 2014PACSEDCRecreation Portable Pickle Ball CourtCapital10,000$ 2014Fleet & FacilityEDCFacility Decorative Light Fixture Replacement-McCormick ParkCapital68,500$ 2014394 Prog.YearDeptFund DivisionProgram DescriptionType Cost Req.CAPITAL REQUESTS(Sorted by Year, Fund, Dept)City Manager Recommended and FundedPoliceCCPDAdministration Security Upgrade for Police FacilityCapital76,000$ 2014PoliceCCPDAdministration Part-Time Detention PSOCapital71,500$ 2014PoliceCCPDAdministration Police EquipmentCapital28,145$ 2014PoliceCCPDAdministration Jail AppliancesCapital25,148$ 2014PoliceCCPDService Part-Time DispatcherCapital46,080$ 2014PoliceCCPDDetention Jail Tower Control Room FurnitureCapital14,733$ 2014InsuranceInsuranceInsurance Employee Health Clinic Interior Finish OutCapital50,000$ 2014Fleet & FacilityRiskFacility Greenhouse-Replacement of Exterior CoveringCapital24,500$ 2014Fleet & FacilityRiskFacility Roof Repairs - PACS & Service Center Capital18,500$ 2014PoliceRiskAdministration Weather Station with Lightning PackageCapital59,910$ 2014Fleet & FacilityRiskFacility Roof ConsultantCapital23,000$ 2014PACSRec. Special FundRecreation Cardio and Weight Equipment Capital52,555$ 2014PACSRec. Special FundRecreation Playbook Printing and MailingCapital35,000$ 2014PACSRec. Special FundRecreation Fitness on DemandCapital11,783$ 2014PACSRec. Special FundRecreation Arbor DazeCapital60,000$ 2014PACSRec. Special FundRecreation Concert SeriesCapital20,000$ 2014Info SvcsW&WWInfo Svcs Hardware/Software Replacement - W/WWCapital106,580$ 2014Info SvcsW&WWInfo Svcs Surveillance Equipment-Public WorksCapital25,000$ 2014Public WorksW&WWWater Production SCADA System ReplacementCapital100,000$ 2014Public WorksW&WWWW Treatment Digital Gator CamCapital12,000$ 2014395 Prog.YearDeptFund DivisionProgram DescriptionType Cost Req.CAPITAL REQUESTS(Sorted by Year, Fund, Dept)City Manager Recommended and FundedFleet & FacilityService CenterFleetMetal Lathe/Vertical Mill ReplacementCapital5,800$ 2014Fleet & FacilityService CenterFleetUnleaded Fuel DispenserCapital9,100$ 2014Non-Departmental Drainage Utility Fund Non-Departmental Transfer to Drainage CIPCapital25,000$ 2014FireGeneral FundSuppression Stryker Power Rpo XT Capital12,600$ 2015FireGeneral Fund Suppression Lifepack 15x3 (Phase III) Capital130,000$ 2015Police DepartmentCar Rental Fund Administration Police Radios Lease Purchase PaymentCapital98,000$ 2015Public WorksCar Rental FundStreets Street OverlayCapital300,000$ 2015Information ServicesCar Rental Fund Information Services Computer Hardware/SoftwareCapital350,000$ 2015Non-DepartmentalCar Rental FundNon-Departmental County Overlay (Transfer to Street CIP) Capital300,000$ 2015Non-DepartmentalCar Rental Fund Non-Departmental Transfer to CIP - Glade Park Trail Connection Capital287,625$ 2015PoliceCCPDAdministration Part-Time Public Safety OfficerCapital71,500$ 2015LibraryEDCLibrary E-BooksCapital10,000$ 2015Information ServicesEDCInformation Services Hardware/Software ReplacementCapital15,000$ 2015PACSEDCParks Misc. Park ImprovementsCapital75,000$ 2015FireGeneral Fund Suppression Stryker Power Pro XT x 2Capital28,000$ 2016Public WorksCar Rental FundStreets Street OverlayCapital300,000$ 2016Information ServicesCar Rental Fund Information Services Computer Hardware/SoftwareCapital350,000$ 2016Non-DepartmentalCar Rental Fund Non-Departmental County Overlay (Transfer to Street CIP) Capital300,000$ 2016Non-DepartmentalCar Rental Fund Non-Departmental Development & Engineering Building RemodelCapital 1,579,800$ 2016396 Prog.YearDeptFund DivisionProgram DescriptionType Cost Req.CAPITAL REQUESTS(Sorted by Year, Fund, Dept)City Manager Recommended and FundedPoliceCCPDAdministration Part-Time Public Safety OfficerCapital71,500$ 2016LibraryEDCLibrary E-BooksCapital10,000$ 2016Information ServicesEDCInformation Services Hardware/Software ReplacementCapital15,000$ 2016PACSEDCParks Misc. Park ImprovementsCapital75,000$ 2016Public WorksCar Rental FundStreets Street OverlayCapital300,000$ 2017Information ServicesCar Rental Fund Information Services Computer Hardware/SoftwareCapital350,000$ 2017Non-DepartmentalCar Rental Non-Departmental County Overlay (Transfer to Street CIP) Capital300,000$ 2017PoliceCCPDAdministration Part-Time Public Safety OfficerCapital71,500$ 2017LibraryEDCLibrary E-BooksCapital10,000$ 2017Information ServicesEDCInformation Services Hardware/Software ReplacementCapital15,000$ 2017PACSEDCParks Misc. Park ImprovementsCapital75,000$ 2017Public WorksCar Rental FundStreets Street OverlayCapital300,000$ 2018Information ServicesCar Rental Fund Information Services Computer Hardware/SoftwareCapital350,000$ 2018Non-DepartmentalCar Rental Fund Non-Departmental County Overlay (Transfer to Street CIP) Capital300,000$ 2018Non-DepartmentalCar Rental Fund Non-Departmental Transfer to Street CIP - E. Alexander Lane Capital504,000$ 2018Non-DepartmentalCar Rental Fund Non-Departmental Transfer to Street CIP - Traffic Signal Harwood/Bear Creek Capital180,000$ 2018PoliceCCPDAdministration Part-Time Public Safety OfficerCapital71,500$ 2018LibraryEDCLibrary E-BooksCapital10,000$ 2018Information ServicesEDCInformation Services Hardware/Software ReplacementCapital15,000$ 2018397 Prog.YearDeptFund DivisionProgram DescriptionType Cost Req.CAPITAL REQUESTS(Sorted by Year, Fund, Dept)City Manager Recommended and FundedPACSEDCParks Misc. Park ImprovementsCapital75,000$ 2018PACSEDCParks Trailwood Park ImprovementsCapital220,500$ 2018398 SUPPLEMENTAL REQUESTS(by Year/Fund/Dept)City Manager Recommended and FundedProg. Original YearDept Fund Division Program Description Type Cost Req.PoliceCCPDPatrol Division Regional Swat Team Training Supplemental 16,500$ 2014399 DepartmentAccountFY2014FY2015FY2016FY2017FY2018Administration101‐2011‐5131,737$            1,885$             1,977$            1,977$            1,977$            Court101‐2013‐515‐$                ‐$                 ‐$                ‐$                ‐$                P.D./Code101‐3025‐5219,530$            9,530$             9,530$            9,530$            9,530$            P.D. Administration101‐3045‐5213,378$            3,378$             3,378$            3,378$            3,378$            P.D./Patrol101‐3046‐521131,376$       132,192$        132,774$       134,808$       137,309$       P.D./C.I.D.101‐3047‐52123,082$         23,082$          23,082$         23,864$         24,143$         P.D./Service101‐3048‐52115,706$         16,014$          16,014$         16,483$         16,835$         P.D./Detention101‐3049‐5212,121$            2,121$             2,121$            2,121$            2,393$            Fire/Edu. Prev./Marshall101‐4023‐5229,213$            9,213$             9,795$            9,795$            9,795$            Fire Suppression101‐4041‐522120,459$       120,459$        149,923$       149,923$       190,104$       Fire/EMS Equipment101‐4041‐52240,836$         46,537$          52,032$         52,449$         52,449$         Facility Maintenance101‐5037‐51913,552$         13,552$          13,552$         14,121$         14,121$         Planning101‐6032‐5407,160$            7,160$             7,160$            7,160$            7,160$            Recreation101‐7052‐55014,710$         14,898$          15,965$         16,246$         16,246$         Parks101‐7052‐55077,394$         77,732$          78,373$         78,772$         78,919$         Streets101‐8033‐53191,933$         92,510$          97,344$         98,727$         99,903$         Total G/F 562,187$       570,263$        613,020$       619,354$       664,262$       Engineer501‐8066‐5314,256$            4,256$             4,256$            4,256$            4,256$            Water Production501‐8071‐53122,247$         22,621$          22,621$         27,213$         28,223$         Water Distribution501‐8072‐5318,554$            8,554$             8,554$            8,554$            9,162$            Sewer & Treatment501‐8073‐53129,781$         29,781$          29,883$         37,216$         37,216$         64,838$         65,212$          65,314$         77,239$         78,857$         EDC Parks210‐1052‐5507,228$            8,345$             8,345$            8,345$            8,345$            Fleet Services504‐5090‐5194,447$            4,447$             4,830$            4,884$            5,200$            Drainage Utility510‐8029‐5312,234$            2,234$             2,234$            2,234$            2,234$            Texas Star Sports Complex530‐7050‐5504,746$            4,746$             4,746$            4,867$            4,867$            Texas Star Golf Course540‐7060‐550221,745$       226,874$        228,934$       229,989$       233,202$       City Total 867,425$       882,121$        927,423$       946,912$       996,967$       5 Year Depreciation TransfersTotal Water/Wastewater400 401                       402 2013 Effective Tax Rate Worksheet City of Euless, Texas Date: 01/19/2014 See Chapter 2 of the Texas Comptroller's 2013 Manual for Taxing Units Other than Schools for an explanation of the effective tax rate. 1. 2012 total taxable value. Enter the amount of 2012 taxable value on the 2012 tax roll today. Include any adjustments since last year's certification; exclude Section 25.25(d) one- third over-appraisal corrections from these adjustments. This total includes the taxable value of homesteads with tax ceilings (will deduct in Line 2) and the captured value for tax increment financing (will deduct taxes in Line 14). $2,711,675,412 2. 2012 tax ceilings. Counties, cities and junior college districts. Enter 2012 total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. Other units enter 0. If your taxing units adopted the tax ceiling provision in 2012 or a prior year for homeowners age 65 or older or disabled, use this step. $141,458,405 3. Preliminary 2012 adjusted taxable value. Subtract Line 2 from Line 1.$2,570,217,007 4. 2012 total adopted tax rate.$0.470000/$100 5. 2012 taxable value lost because court appeals of ARB decisions reduced 2012 appraised value. A. Original 2012 ARB Values. B. 2012 values resulting from final court decisions. C. 2012 value loss. Subtract B from A. $438,663,709 $397,017,171 $41,646,538 6. 2012 taxable value, adjusted for court-ordered reductions. Add Line 3 and Line 5C. $2,611,863,545 7. 2012 taxable value of property in territory the taxing unit deannexed after Jan. 1, 2012. Enter the 2012 value of property in deannexed territory.$0 8. 2012 taxable value lost because property first qualified for an exemption in 2013. Note that lowering the amount or percentage of an existing exemption does not create a new exemption or reduce taxable value. If the taxing unit increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost to freeport or goods-in-transit exemptions. A. Absolute exemptions. Use 2012 market value: B. Partial exemptions. 2013 exemption amount or 2013 percentage exemption times 2012 value: C. Value loss. Add A and B. $893,966 $5,403,223 $6,297,189 9. 2012 taxable value lost because property first qualified for agricultural appraisal (1- d or 1-d-1), timber appraisal, recreational/scenic appraisal or public access airport special appraisal in 2013. Use only properties that qualified in 2013 for the first time; do not use properties that qualified in 2012. A. 2012 market value: B. 2013 productivity or special appraised value: C. Value loss. Subtract B from A. $0 $0 $0 403 10. Total adjustments for lost value. Add lines 7, 8C and 9C.$6,297,189 11. 2012 adjusted taxable value. Subtract Line 10 from Line 6.$2,605,566,356 12. Adjusted 2012 taxes. Multiply Line 4 by line 11 and divide by $100.$12,246,161 13. Taxes refunded for years preceding tax year 2012. Enter the amount of taxes refunded by the taxing unit for tax years preceding tax year 2012. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2012. This line applies only to tax years preceding tax year 2012. $43,090 14. Taxes in tax increment financing (TIF) for tax year 2012. Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the unit has no 2013 captured appraised value in Line 16D, enter 0. $0 15. Adjusted 2012 taxes with refunds and TIF adjustment. Add Lines 12 and 13, subtract Line 14. $12,289,251 16. Total 2013 taxable value on the 2013 certified appraisal roll today. This value includes only certified values and includes the total taxable value of homesteads with tax ceilings (will deduct in Line 18). These homesteads include homeowners age 65 or older or disabled. A. Certified values: B. Counties: Include railroad rolling stock values certified by the Comptroller's office: C. Pollution control exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control property (use this line based on legal counsel's advice): D. Tax increment financing: Deduct the 2013 captured appraised value of property taxable by a taxing unit in a tax increment financing zone for which the 2013 taxes will be deposited into the tax increment fund. Do not include any new property value that will be included in Line 21 below. E. Total 2013 value. Add A and B, then subtract C and D. $2,780,553,233 $0 $0 $298,803 $2,780,254,430 17. Total value of properties under protest or not included on certified appraisal roll. A. 2013 taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district's value and the taxpayer's claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value. B. 2013 value of properties not under protest or included on certified appraisal roll. The chief appraiser gives taxing units a list of those taxable properties that the chief appraiser knows about, but are not included in the appraisal roll certification. These properties also are not on the list of properties that are still under protest. On this list of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value. C. Total value under protest or not certified: Add A and B. $29,286,442 $48,915,974 $78,202,416 18. 2013 tax ceilings. Enter 2013 total taxable value of homesteads with tax ceilings. These $149,493,946 404 include the homesteads of homeowners age 65 or older or disabled. Other units enter 0. If your taxing units adopted the tax ceiling provision in 2012 or a prior year for homeowners age 65 or older or disabled, use this step. 19. 2013 total taxable value. Add Lines 16E and 17C. Subtract Line 18.$2,708,962,900 20. Total 2013 taxable value of properties in territory annexed after Jan. 1, 2012. Include both real and personal property. Enter the 2013 value of property in territory annexed. $0 21. Total 2013 taxable value of new improvements and new personal property located in new improvements. "New" means the item was not on the appraisal roll in 2012. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the taxing unit after Jan. 1, 2012, and be located in a new improvement. New improvements do include property on which a tax abatement agreement has expired for 2013. $32,039,372 22. Total adjustments to the 2013 taxable value. Add Lines 20 and 21.$32,039,372 23. 2013 adjusted taxable value. Subtract Line 22 from Line 19.$2,676,923,528 24. 2013 effective tax rate. Divide Line 15 by Line 23 and multiply by $100.$0.459081/$100 25. COUNTIES ONLY. Add together the effective tax rates for each type of tax the county levies. The total is the 2013 county effective tax rate. A county, city or hospital district that adopted the additional sales tax in November 2012 or in May 2013 must adjust its effective tax rate. The Additional Sales Tax Rate Worksheet (Appendix 4) on page 35 of the Texas Comptroller's 2013 Truth-in-Taxation Manual sets out this adjustment. Do not forget to complete the Additional Sales Tax Rate Worksheet if the taxing unit adopted the additional sales tax on these dates. 405 2013 Rollback Tax Rate Worksheet City of Euless, Texas Date: 01/19/2014 See Chapter 3 of the Texas Comptroller's 2013 Manual for Taxing Units Other than School Districts for an explanation of the rollback tax rate. 26. 2012 maintenance and operations (M&O) tax rate.$0.355130/$100 27. 2012 adjusted taxable value. Enter the amount from Line 11.$2,605,566,356 28. 2012 M&O taxes. A. Multiply Line 26 by Line 27 and divide by $100. B. Cities, counties and hospital districts with additional sales tax: Amount of additional sales tax collected and spent on M&O expenses in 2012. Enter amount from full year's sales tax revenue spent for M&O in 2012 fiscal year, if any. Other units enter 0. Counties exclude any amount that was spent for economic development grants from the amount of sales tax spent. C. Counties: Enter the amount for the state criminal justice mandate. If second or later year, the amount is for increased cost above last year's amount. Other taxing units enter 0. D. Transferring function: If discontinuing all of a department, function or activity and transferring it to another unit by written contract, enter the amount spent by the taxing unit discontinuing the function in the 12 months preceding the month of this calculation. If the taxing unit did not operate this function for this 12-month period, use the amount spent in the last full fiscal year in which the unit operated the function. The taxing unit discontinuing the function will subtract this amount in H below. The taxing unit receiving the function will add this amount in H below. Other units enter 0. E. Taxes refunded for years preceding tax year 2012: Enter the amount of M&O taxes refunded in the preceding year for taxes before that year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for tax year 2012. This line applies only to tax years preceding tax year 2012. F. Enhanced indigent health care expenditures: Enter the increased amount for the current year's enhanced indigent health care expenditures above the preceding tax year's enhanced indigent health care expenditures, less any state assistance. G. Taxes in TIF: Enter the amount of taxes paid into the tax increment fund for a reinvestment zone as agreed by the taxing unit. If the taxing unit has no 2013 captured appraised value in Line 16D, enter 0. H. Adjusted M&O Taxes. Add A, B, C, E and F. For unit with D, subtract if discontinuing function and add if receiving function. Subtract G. $9,253,147 $1,875,868 $0 $0 $31,667 $0 $0 $11,160,682 29. 2013 adjusted taxable value. Enter Line 23 from the Effective Tax Rate Worksheet. $2,676,923,528 30. 2013 effective maintenance and operations rate. Divide Line 28H by Line 29 and multiply by $100.$0.416922/$100 31. 2013 rollback maintenance and operation rate. Multiply Line 30 by 1.08.$0.450275/$100 406 32. Total 2013 debt to be paid with property taxes and additional sales tax revenue. "Debt" means the interest and principal that will be paid on debts that: (1) are paid by property taxes, (2) are secured by property taxes, (3) are scheduled for payment over a period longer than one year and (4) are not classified in the taxing unit's budget as M&O expenses A. Debt also includes contractual payments to other taxing units that have incurred debts on behalf of this taxing unit, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue (or additional sales tax revenue). Do not include appraisal district budget payments. List the debt in Schedule B: Debt Service. B. Subtract unencumbered fund amount used to reduce total debt. C. Subtract amount paid from other resources. D. Adjusted debt. Subtract B and C from A. $4,265,703 $150,000 $1,152,602 $2,963,101 33. Certified 2012 excess debt collections. Enter the amount certified by the collector.$0 34. Adjusted 2013 debt. Subtract Line 33 from Line 32D.$2,963,101 35. Certified 2013 anticipated collection rate. Enter the rate certified by the collector. If the rate is 100 percent or greater, enter 100 percent.100.00% 36. 2013 debt adjusted for collections. Divide Line 34 by Line 35 $2,963,101 37. 2013 total taxable value. Enter the amount on Line 19.$2,708,962,900 38. 2013 debt tax rate. Divide Line 36 by Line 37 and multiply by $100.$0.109381/$100 39. 2013 rollback tax rate. Add Lines 31 and 38.$0.559656/$100 40. COUNTIES ONLY. Add together the rollback tax rates for each type of tax the county levies. The total is the 2013 county rollback tax rate. A taxing unit that adopted the additional sales tax must complete the lines for the Additional Sales Tax Rate. A taxing unit seeking additional rollback protection for pollution control expenses completes the Additional Rollback Protection for Pollution Control. 407 2013 Additional Sales Tax Rate Worksheet City of Euless, Texas Date: 01/19/2014 41. Taxable Sales. For taxing units that adopted the sales tax in November 2012 or May 2013, enter the Comptroller's estimate of taxable sales for the previous four quarters. Taxing units that adopted the sales tax before November 2012, skip this line. $0 42. Estimated sales tax revenue. Counties exclude any amount that is or will be spent for economic development grants from the amount of estimated sales tax revenue. Taxing units that adopted the sales tax in November 2012 or in May 2013. Multiply the amount on Line 41 by the sales tax rate (.01, .005 or .0025, as applicable) and multiply the result by .95. - or - Taxing units that adopted the sales tax before November 2012. Enter the sales tax revenue for the previous four quarters. Do not multiply by .95. $1,996,636 43. 2013 total taxable value. Enter the amount from Line 37 of the Rollback Tax Rate Worksheet.$2,708,962,900 44. Sales tax adjustment rate. Divide Line 42 by Line 43 and multiply by $100.$0.073705/$100 45. 2013 effective tax rate, unadjusted for sales tax. Enter the rate from Line 24 or 25, as applicable, on the Effective Tax Rate Worksheet.$0.459081/$100 46. 2013 effective tax rate, adjusted for sales tax. Taxing units that adopted the sales tax in November 2012 or in May 2013. Subtract Line 44 from Line 45. Skip to Line 47 if you adopted the additional sales tax before November 2012. $0.459081/$100 47. 2013 rollback tax rate, unadjusted for sales tax. Enter the rate from Line 39 or 40, as applicable, of the Rollback Tax Rate Worksheet.$0.559656/$100 48. 2013 rollback tax rate, adjusted for sales tax. Subtract Line 44 from Line 47.$0.485951/$100 408 2013 Property Tax Rates in City of Euless, Texas This notice concerns the 2013 property tax rates for City of Euless, Texas. It presents information about three tax rates. Last year's tax rate is the actual tax rate the taxing unit used to determine property taxes last year. This year's effective tax rate would impose the same total taxes as last year if you compare properties taxed in both years. This year's rollback tax rate is the highest tax rate the taxing unit can set before taxpayers start rollback procedures. In each case these rates are found by dividing the total amount of taxes by the tax base (the total value of taxable property) with adjustments as required by state law. The rates are given per $100 of property value. Last year's tax rate: Last year's operating taxes $9,308,069 Last year's debt taxes $3,010,779 Last year's total taxes $12,318,848 Last year's tax base $2,621,031,489 Last year's total tax rate $0.470000/$100 This year's effective tax rate: Last year's adjusted taxes (after subtracting taxes on lost property) $12,289,251 ÷ This year's adjusted tax base (after subtracting value of new property) $2,676,923,528 =This year's effective tax rate $0.459081/$100 (Maximum rate unless unit publishes notices and holds hearings.) This year's rollback tax rate: Last year's adjusted operating taxes (after subtracting taxes on lost property and adjusting for any transferred function, tax increment financing, state criminal justice mandate, and/or enhanced indigent healthcare expenditures) $11,160,682 ÷ This year's adjusted tax base $2,676,923,528 =This year's effective operating rate $0.416922/$100 x 1.08=this year's maximum operating rate $0.450275/$100 + This year's debt rate $0.109381/$100 = This year's total rollback rate $0.559656/$100 -Sales tax adjustment rate $0.073705/$100 =Rollback tax rate $0.485951/$100 Statement of Increase/Decrease If City of Euless, Texas adopts a 2013 tax rate equal to the effective tax rate of $0.459081 per $100 of value, taxes would increase compared to 2012 taxes by $117,486. Schedule A - Unencumbered Fund Balance The following estimated balances will be left in the unit's property tax accounts at the end of the fiscal year. These balances are not encumbered by a corresponding debt obligation. Type of Property Tax Fund Balance General Obligation Debt Service 558,289 General Fund 8,760,025 Schedule B - 2013 Debt Service The unit plans to pay the following amounts for long-term debts that are secured by property taxes. These amounts will be paid from property tax revenues (or additional sales tax revenues, if applicable). Description of Debt Principal or Contract Payment to be Paid from Property Taxes Interest to be Paid from Property Taxes Other Amounts to be Paid Total Payment General Obligation Refunding Series 2005 1,115,000 372,875 0 1,487,875 General Obligation Refunding Series 2011 665,000 201,650 0 866,650 Certificates of Obligation Series 2011 130,000 111,244 0 241,244 General Obligation Refunding Bonds Series 2012 400,000 150,318 0 550,318 General Obligation Refunding Bonds Series 2012A 370,000 34,700 0 404,700 General Obligation Refunding Bonds Series 2010 475,000 237,916 0 712,916 Bank Charges 0 0 2,000 2,000 Total required for 2013 debt service $4,265,703 409 - Amount (if any) paid from Schedule A $150,000 - Amount (if any) paid from other resources $1,152,602 - Excess collections last year $0 = Total to be paid from taxes in 2013 $2,963,101 + Amount added in anticipation that the unit will collect only 100.00% of its taxes in 2013 $0 = Total debt levy $2,963,101 Schedule C - Expected Revenue from Additional Sales Tax In calculating its effective and rollback tax rates, the unit estimated that it will receive $1,996,636 in additional sales and use tax revenues. This notice contains a summary of actual effective and rollback tax rates' calculations. You can inspect a copy of the full calculations at 201 N. Ector Drive, Euless, Texas 76039. Name of person preparing this notice: Janina Jewell Title: Director of Finance Date Prepared: 07/26/2013 410 Capital and Supplemental Requests And Capital Improvement Projects Capital Requests are one-time expenditures that can be accomplished from excess reserve funds or one-time revenue sources. Capital equipment purchases and capital improvement projects are considered and prioritized simultaneously during the budget process by the City Manager. The list of approved capital items is provided in the following pages. This process is conducted each year and funding sources are considered for their procurement. One of the most important factors underlying procurement is the City’s financial condition. Future impact is reviewed along with the long-term capital improvement projects on an annual basis. (See CIP schedules in the CIP section.) Supplemental Requests represent new or expanded programs with a reoccurring impact to the maintenance and operations budget. These programs can only be considered if the individual fund has sufficient operating revenue to cover the ongoing cost. The following capital and supplemental items are prioritized by the departments and ranked by the City Manager’s Office. Rankings of “1” are those items that are funded in FY2013-14. Those items ranked as “2” should be funded in FY2014-15 if funding is available. Items ranked as “3” are needed capital and supplemental programs but can wait until future fiscal years. 411 Capital and Supplemental Requests - 2014By FundDept. Fund Division Program DescriptionProgram TypeProgram Cost TotalsDept. RankingCMO Ranking71 Non-Departmental Car RentalNon-Departmental Special Legal FundCapital200,000$ 200,000$ 173 Non-Departmental Car RentalNon-Departmental Relocation ServicesCapital200,000$ 400,000$ 176 Non-Departmental Car RentalNon-Departmental County OverlayCapital300,000$ 700,000$ 183 Non-Departmental Car RentalNon-Departmental Transfer to Street CIPCapital189,786$ 889,786$ 184 Non-Departmental Car RentalCar Rental CIP Transfer to Car Rental CIPCapital117,000$ 1,006,786$ 11 FinanceGeneralAdministration CopierCapital11,000$ 11,000$ 117 FireGeneralEMS/Suppression SCBA ReplacementCapital125,000$ 136,000$ 118 FireGeneralEMS/Suppression Lifepak 15 Heart Monitor Defibrillators (Phase 2 of 3)Capital124,994$ 260,994$ 2110 FireGeneralEMS/Suppression Reserve Truck Equipment PackageCapital35,467$ 296,461$ 4111 FireGeneralEMS/Suppression Treadmills (final phase)Capital15,000$ 311,461$ 5112 FireGeneralEMS/Suppression Hand Tool ReplacementsCapital22,255$ 333,716$ 6113 FireGeneralEMS/Suppression Weight Training EquipmentCapital12,000$ 345,716$ 7115 Info SvcsGeneralInfo SvcsHardware/Software Replacement - GFCapital104,380$ 450,096$ 1116 Info SvcsGeneralInfo SvcsCourt TechnologyCapital81,220$ 531,316$ 2117 Info SvcsGeneralInfo SvcsDocument Imaging SystemCapital104,877$ 636,193$ 3118 Info SvcsGeneralInfo SvcsIPad-Fire MarshallCapital2,275$ 638,468$ 4119 Info SvcsGeneralInfo SvcsIPads-Facilities (4)Capital5,500$ 643,968$ 5128 PACSGeneralSr Citizen Ctr Security Camera System for Senior CenterCapital8,144$ 652,112$ 4129 PACSGeneralSr Citizen Ctr Cardio Equipment for Senior CenterCapital29,938$ 682,050$ 5137 Fleet & Facility GeneralFacilityHVAC-Package Unit Replacements (year 2 of 3)Capital68,000$ 750,050$ 1138 Fleet & Facility GeneralFacilityGym Light ReplacementCapital12,500$ 762,550$ 2139 Fleet & Facility GeneralFacilityCarpet Replacement-PACS BuildingCapital16,500$ 779,050$ 3143 Fleet & Facility GeneralFacilityAnimal Shelter-Repaint Kennels and Associated RoomsCapital8,000$ 787,050$ 7145 Fleet & Facility GeneralFacilityEFLC-Front Exterior Canopy LinerCapital28,000$ 815,050$ 9157 PoliceGeneralPatrol Division Local S.T.E.P.Capital50,000$ 865,050$ 3168 Public Works GeneralStreet Maintenance Street ZipperCapital130,000$ 995,050$ 3121 Info SvcsGeneralInfo SvcsPolice Hardware-Virtual StorageCapital32,602$ 1,027,652$ 2122 Info SvcsGeneralInfo SvcsData Encryption Software AS/400Capital7,700$ 1,035,352$ 3165 PoliceGeneralAdministration Part-Time Court OfficerCapital16,000$ 1,051,352$ 2153 Fleet & Facility GeneralFacilityPart-Time Building CustodianCapital20,000$ 1,071,352$ 1175 Non-Departmental GeneralNon-Departmental RetirementsCapital225,000$ 1,296,352$ 19 FireGeneralEMS/Suppression OvertimeCapital25,000$ 1,321,352$ 3170 Non-Departmental GeneralNon-Departmental City's Match for Tarrant County Home Program/CPRCapital75,000$ 1,396,352$ 172 Non-Departmental GeneralNon-Departmental Street Overlay Capital300,000$ 1,696,352$ 174 Non-Departmental GeneralNon-DepartmentalRadio Lease Payment (Year 4 of 5)Capital98,000$ 1,794,352$ 181 Non-Departmental GeneralGeneral CIP ADA Facility ImprovementsCapital50,000$ 1,844,352$ 114 FireGeneralFire Marshall Storage BuildingCapital4,799$ 1,849,151$ 826 LibraryGeneralLibrarySmart Board SystemCapital6,200$ 1,855,351$ 3244 Fleet & Facility GeneralFacilityWaste Oil Shop HeatersCapital22,500$ 1,877,851$ 8255 PoliceGeneralServiceMotorola Radio System (Year 1 of 10)Capital167,923$ 2,045,774$ 1254 Fleet & Facility GeneralFleet/Facility Full-Time Office/Clerical Worker (½ of cost)Supplemental25,365$ 25,365$ 2235 PACSHotel/MotelHotel/MotelSecurity Camera System for MuseumCapital6,398$ 6,398$ 11 136 PACSHotel/MotelHotel/MotelTourism Brochure Distribution ProgramCapital9,000$ 15,398$ 12 182Hotel/MotelHotel/MotelConference Center ImprovementsCapital40,000$ 55,398$ 1412 Capital and Supplemental Requests - 2014By FundDept. Fund Division Program DescriptionProgram TypeProgram Cost TotalsDept. RankingCMO Ranking2 PlanningEDCPlanningPlanning ConsultantsCapital200,000$ 200,000$ 113 PlanningEDCPlanningAerial MuralCapital3,150$ 203,150$ 2124 Info SvcsEDCInfo SvcsHardware/Software Replacement - EDCCapital5,868$ 209,018$ 1131 PACSEDCParksHeritage Park PaintingCapital7,500$ 216,518$ 7134 PACSEDCParksLights-Villages of Bear Creek Parking Lot (Dog Park)Capital7,000$ 223,518$ 10 179 Non-Departmental EDCParksParks UpgradesCapital200,000$ 423,518$ 14 LibraryEDCLibraryLibrary FurnishingsCapital14,011$ 437,529$ 115 LibraryEDCLibrarySecurity Camera System UpgradeCapital5,970$ 443,499$ 2146 Fleet & Facility EDCFacilityLibrary AV System ReplacementCapital11,500$ 454,999$ 10 147 Fleet & Facility EDCFacilityLibrary Entrance Wall PaperCapital8,800$ 463,799$ 11 125 PACSEDCRecreationPortable Pickle Ball CourtCapital10,000$ 473,799$ 1140 Fleet & Facility EDCFacilityDecorative Light Fixture Replacement-McCormick ParkCapital68,500$ 542,299$ 4156 PoliceCCPDAdministration Security Upgrade for Police FacilityCapital76,000$ 76,000$ 2158 PoliceCCPDAdministration Part-Time Detention PSOCapital71,500$ 147,500$ 4159 PoliceCCPDAdministration Police EquipmentCapital28,145$ 175,645$ 5160 PoliceCCPDAdministration Jail AppliancesCapital25,148$ 200,793$ 6161 PoliceCCPDServicePart-Time DispatcherCapital46,080$ 246,873$ 7163 PoliceCCPDDetentionJail Tower Control Room FurnitureCapital14,733$ 261,606$ 9164 PoliceCCPDPatrol Division Regional SWAT Team TrainingSupplemental16,500$ 16,500$ 1169 InsuranceInsuranceInsuranceEmployee Health Clinic Interior Finish OutCapital50,000$ 50,000$ 1141 Fleet & Facility RiskFacilityGreenhouse-Replacement of Exterior CoveringCapital24,500$ 24,500$ 5142 Fleet & Facility RiskFacilityRoof RepairsCapital18,500$ 43,000$ 6162 PoliceRiskAdministration Weather Station with Lightning PackageCapital59,910$ 102,910$ 8148 Fleet & Facility RiskFacilityRoof ConsultantCapital23,000$ 125,910$ 12 126 PACSRec. Special Fund RecreationCardio and Weight Equipment Capital52,555$ 52,555$ 2127 PACSRec. Special Fund RecreationPlaybook Printing and MailingCapital35,000$ 87,555$ 3130 PACSRec. Special Fund RecreationFitness on DemandCapital11,783$ 99,338$ 6132 PACSRec. Special Fund RecreationArbor DazeCapital60,000$ 159,338$ 8133 PACSRec. Special Fund RecreationConcert SeriesCapital20,000$ 179,338$ 9178 Non-Departmental TSGC Reserve TSGCMiscellaneous Golf ImprovementsCapital20,000$ 20,000$ 220 Info SvcsW&WWInfo SvcsHardware/Software Replacement - W/WWCapital106,580$ 106,580$ 1123Info SvcsW&WWInfo SvcsSurveillance Equipment-Public WorksCapital25,000$ 131,580$ 4166 Public Works W&WWWater Production SCADA System ReplacementCapital100,000$ 231,580$ 1167 Public Works W&WWWW Treatment Digital Gator CamCapital12,000$ 243,580$ 2149 Fleet & Facility W&WWFleetFuel ContingencyCapital150,000$ 393,580$ 1252 Fleet & Facility Service Center FleetMetal Lathe/Vertical Mill ReplacementCapital5,800$ 5,800$ 4151 Fleet & Facility Service Center FleetUnleaded Fuel DispenserCapital9,100$ 14,900$ 3150 Fleet & Facility Service Center FleetShop EquipmentCapital3,500$ 18,400$ 2254 Fleet & Facility W&WWFleet/Facility Full-Time Office/Clerical Worker (½ of cost)Supplemental25,365$ 25,365$ 2277 Non-Departmental Drainage Utility Fund Non-Departmental Transfer to Drainage CIPCapital25,000$ 25,000$ 1413                       414 INDEX Accounting Budget, 112-113 Administration Budget, 100-101 Administration Chart, 97 All Other Enterprise Operating Funds, 85 Animal Control Budget, 172-173 Annual Debt Service, 307 Aquatics Budget, 162-163 Arbor Daze Festival Budget, 218-19 Average Homeowner, 67 Average Residential Value History & Typical Tax Bill, 65 Basis of Accounting and Budgeting, 341 Benefits and Insurance Budget, 258-259 Betterment Fund Budget, 180-181 Bonds - Debt Service Schedules/Graphs, 307-324 Budget Message, 1 - 16 Budget Ordinance, 353-357 Budget Process, 29-31 Budget Schedule, 32 Capital Budget & Program, Definitions and Descriptions, 268 CAPITAL IMPROVEMENT PROGRAM - published under separate cover Capital Improvements Policy, 269-271 Capital Improvements Fund Balance Summary, 53-55, 274-276 Capital Project Funds (current), 272 Car Rental Tax Budget, 250-251 Changes in Fund Balance/Working Capital, 46 City Engineer Budget (General Fund), 174-175 City Engineer Budget (Water & Wastewater Fund), 194-195 City Secretary Budget, 102-103 Combined Summary of Revenues & Expenditures, 44-45 Communications/Marketing Budget, 104-105 Cost of City Services, 64 Crime Control & Prevention District Budget, 248-249 Debt Fund Summary, 303 Debt, Introduction to, 304-305 Debt Service Operating funds, 92 Development Chart, 151 Development Revenue Summary, 75 Development & Planning Budget, 152-153 Drainage Utility Maintenance Budget, 214-215 Enterprise Fund Summary, 185 Euless Development Corporation Operations, 240-241 Euless Development Corporation, Economic Development, 246-247 Euless Development Corporation, Library, 244-245 Euless Development Corporation, Parks, 242-243 Every Week In Euless, 27 Excerpts from City Charter, 33-34 Expenditure Sources, General Fund, 76 Facility Maintenance Budget, 146-147 Finance Chart, 107 Finance Administration Budget, 108-109 Fire Department Administration Budget, 136-137 Fire Department Chart, 133 Page 1 of 3 Fire Marshal's Budget, 134-135 Fire-Emergency Medical Service/Suppression Budget, 138-138 Fiscal Policies, 35-41 Fleet Services Budget, 212-213 Fund Balance Summary, 47-55 Fund Relationships, 342-343 Fund Structure, 344 Funded Projects - Additional Information, 287-299 FY2014 Proposed Projects - Priority A, 281-284 General Fund Expenditure Sources, 76 General Fund Expenditures Multi-Year Comparison, 79 General Fund Multi-Year Analysis, 63 General Fund Expenditures Per Capita, 77 General Fund Revenue Assumptions, 62 General Fund Summary, 95 General Obligation & CO Bonds Composition of Debt Service, 308 Geographic Information Systems Budget, 206-207 Glossary of Terms, 345-350 Goals and Objectives, 23 Goals Matrix, 22 Golf Course Cart Operations Budget, 230-231 Golf Course Conference Center Budget, 228-229 Golf Course Food & Beverage Budget, 226-227 Golf Course Maintenance Budget, 222-223 Golf Course Pro Shop Budget, 224-225 Gross Receipts Revenues, Summary, 74 Human Resources Budget, 144-145 Information Services Budget, 142-143 Inspection Services Budget, 154-155 Internal Service Fund Summary, 255 Internal Service Operating Funds, 91 Legal Services, General Fund, 182 Non-Department Legal Services, Water & Wastewater Fund, 210 Library Budget, 148-149 Long Range Issuance Schedules, 306 Mayor and City Council Budget, 100-101 Meter Reading Budget, 202-203 Mission Accomplished, 24-26 Mission Statement, 21 Monthly Service Charges, 60 Multi-Year Financial Plan, 367-371 Municipal Court Budget, 110-111 Municipal Court Case Volume, 73 Municipal Court Revenues, 72 Non-Departmental General Fund Chart, 177 Nondepartmental General Fund, 178-179 Non-Departmental, Golf Course Budget, 220-221 Non-Departmental Water & Wastewater Chart, 205 Operating Budget Summary - Expenditures, 59 Operating Budget Summary - Revenues, 58 Organizational Chart, 28 Parks Budget, 160-161 Parks & Community Services Chart, 157 Parks and Community Services - Hotel/Motel, 238-239 Page 2 of 3 Personnel Counts by Department, 329-335 Personnel Counts by Fund, 328 Personnel Counts, 327 Police Department Chart, 117 Police Administration Budget, 122-123 Police Criminal Investigation Budget, 126-127 Police Detention (Jail) Budget, 130-131 Police Emergency Management, 118-119 Police Patrol Budget, 124-125 Police Service Budget, 128-129 Property Tax Revenues, YTD Collection, 69 Property Taxes, FY2014 Estimates, 66 Property Taxes, Rates (historical), 65 Public Works General Fund Chart, 169 Public Works Water & Wastewater Fund Chart, 193 Purchasing Budget, 114-115 Recreation Budget, 158-159 Recreation Administration Budget, 166-167 Recreation Classes Budget, 216-217 Recycling Budget, 190-191 Risk Management Budget, 260-261 Wastewater & Treatment Budget, 200-201 Short-Term Motor Vehicle Rental Tax, 90 Special Revenue Funds, 86-87 Special Revenue Fund Summary,237 Street Maintenance Budget, 170-171 Summary of Funded Projects, 285-286 Summary of Sales Tax, 88-89 Summary of Sales Tax Revenues,70-71 Tax Rate Ordinance, 358-361 Tax Roll Ordinance, 358-361 Utility Billing Office Budget, 188-189 Vehicle & Equipment Replacement Budget, 256-257 Water / Administrative Services Chart, 187 Water & Wastewater Expenditure Sources, 82 Water & Wastewater Expenditures Multi-Year Comparison, 84 Water & Wastewater Fund, Expenditures by Departments, 83 Water & Wastewater Revenue Assumptions, 81 Water & Wastewater Revenue Sources, 80 Water Distribution Budget, 198-199 Water Production Budget, 196-197 Welcome to the City of Euless, 17-20 Where does the money come from?, 56 Where does the money come go?, 57 Workers' Compensation Budget, 262-263 Worksheets, 403-413 Page 3 of 3